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HUMAN CAPITAL 370 PT Bank Tabungan Negara (Persero) Tbk
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As an effort to improve Human Capital management
technology which is included in the Human Capital strategic
initiative until 2025, in 2023 the HC Technology transformation
process will begin by developing a cloud-based Human Capital
Information System (HCIS).
PT Bank Tabungan Negara (Persero) Tbk 371
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Human
Capital
Human Resources
Development Work Program
In order to realize “One of Homes of Indonesia’s Best Talent”, 1. Become the first choice for the best talent to work by
the Human Resources (HR) development work program in the improving the recruitment and onboarding process which
short and medium term has been aligned with the 2021-2025 provides an employee experience with a reward system to
Corporate Plan. The Medium Term Plan for Human Resources motivate and to being competitive in the market, as well as to
(HR) has a big goal, namely that Bank BTN is able to attract and activate the Company’s Employee Value Proposition.
retain the best Indonesian talent who have superior capabilities 2. Strengthen HR capabilities, productivity and competitiveness
with a high level of productivity to achieve the Company’s through improving employee capability strengthening
strategic goals and business targets. programs, interventions to support a learning culture,
consistent implementation of coaching, and implementation
In order to realize Bank BTN’s Human Capital Endstate, 4 (four) of productivity measures in workforce planning and
Endstate dimensions have been formulated as the parameters performance management.
for success in achieving the “One of Homes of Indonesia’s Best 3. Focus on creating value and becoming a business partner
Talent” condition, namely: through organizational alignment to encourage business
a. Ability to Attract Top Talent, namely Bank BTN is one of the partner functions, implementing digital HR to support
top of mind employers for external candidates from leading operational excellence and decision making, as well as
companies and universities in Indonesia. implementing internal corporate culture.
b. Ability to Retain Top Talents, namely Bank BTN is able to
retain top talents to continue working and developing with Specifically in 2023, the Human Capital (HC) strategy focused
Bank BTN. on Business Partnering and Talent Development which consisted
c. Talents’ Capability Readiness, namely Bank BTN has the of:
capabilities needed to achieve the Bank’s strategic goals in 1. Developing the HCBP organizational structure into a separate
the present and future. Division to align HC strategy with Business and answer the
d. Employee Productivity, namely the productivity of Bank BTN Company’s needs, which were divided into:
employees is above the average of well-known organizations. • Wholesale, Consumer Banking & Finance sectors
• HCBP IT & Operations field
To achieve the Endstate dimension parameters, 3 (three) • HCBP Distribution & Funding Sector
Strategies and 14 Strategic Initiatives have been prepared, • HCBP Risk Management Sector
namely as follows:
372 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
2. Further improvements to increase operational excellence and 7. Implementing integrated performance management principles
HR management practices. and governance and apply multi-source performance
3. Implementing a systematic productivity measurement assessments to ensure overall objectivity.
methodology and matrix for the business and support 8. Activating 4 (four) EVP Pillars - Learn, Grow, Contribute and
segments. Engagement in encouraging increased branding of Bank
4. Implementation of predictive and productivity-based BTN.
workforce planning. 9. Implementing a multi-sourcing strategy and running
5. Sharpening learning strategies, applying coaching an onboarding program for new recruits and internal
consistently, and carrying out interventions to support a movements.
learning culture. 10. Implementing an integrated HCIS to support operational
6. Carrying out succession management to ensure the fulfillment excellence, data-based decision making, and provide a
of key/critical positions and closing the generation gap. seamless employee experience.
Human Capital
Management Policy and Implementation
Recruitment
Policy Recruitment Implementation
Bank BTN has various recruitment channels that provide During 2023 recruitment of people with disabilities have been
opportunities for various levels of society to join Bank BTN. carried out. This program is a program from the Ministry of SOE
Provisions regarding recruitment are regulated in Special Policy through the Indonesian Human Capital Forum (FHCI) and found
No. KK3.A dated October 31, 2023 concerning the Human 4 (four) employees with disabilities. Meanwhile, in 2024, the
Capital Cycle, and in detail in Technical Instructions No. 3-A.11 recruitment target is for 10 (ten) new employees with disabilities.
dated October 31, 2023 concerning Recruitment and Selection. During 2023, 584 employees have been recruited, consisting of
Employee recruitment in 2023 will be carried out through 226 men and 358 women.
various external and internal recruitment channels to ensure that
employees in work units are fulfilled according to the number The strategies and programs carried out for recruitment in 2023
and capability requirements. Recruitment implementation at the included:
Company has implemented gender equality and opportunities Campus/University Hiring
for people with disabilities. As a form of improvement in the • Job Career UI
employee fulfillment timeline, recruitment for employee needs in • Job Career Unhas
2024 has been carried out since 2023, so that the employee • Job Career UGM
deployment process will be carried out in early 2024 to support • Job Career Unair
business acceleration in 2024. • Job Career UNS
• Sourcing Best Alumni from Top Ten Univ
In accordance with the provisions of Technical Instructions No. • Pre Graduate Scholarship (UI, UGM, Unair, ITB)
3-A.11 concerning Recruitment and Selection also regulates the Seminar/Workshop
recruitment of Disabled Persons, namely the type of disability • Workshop Career UGM
that meets the criteria for disabled employee candidates, namely • Workshop Career ITB
temporarily the type of Physical Impairment (mild) and Speech • Workshop Career UNAIR
Impairment, however, it does not rule out the possibility of Social Media Recruiting
determining other types of disability in the next recruitment while • Open Recruitment Business ODP
preparing appropriate accommodation and facilities that are • Open Recruitment Frontliners
easily accessible to employees with disabilities. • Open Recruitment Thematic ODP
• Open Recruitment Experienced and Prohire
PT Bank Tabungan Negara (Persero) Tbk 373
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Human
Capital
Referral Program • GBS Telkom Career Day
Pro Hire recruitment in specialist areas such as IT, Digital Banking, • Regular GBS
Wholesale Transaction, Personal Banking, Treasury, Wealth • GBS Talent Scouting UB
Management and Non-Subsidized Mortgage. • GBS Talent Scouting UGM
Cooperation and Partnership with StakeHolders • GBS Talent Scouting USU
• Joint Recruitment with SOEs (FHCI) • GBS Job Fair UNHAS
• Digiers Day Minister of Communication and Information • GBS Job Fair UI
• LPDP Collaboration • GBS Job Fair Unpad
• Indonesia Career Excellence – English/UK • GBS Job Fair UB
• Head-Hunter cooperation • Regular GBS RBB
• LinkedIn collaboration • GBS RBB Disability
Talent Scouting • Transfer of Sales Service Awards Winner Status (BSS)
• Talent Scouting Universitas Sumatera Utara (USU) d. Officer Development Program (ODP)
• Srikandi BTN Universitas Trisakti • ODP Risk Management
• Talent Scouting Institute Teknologi Bandung (ITB) • ODP Auditor
• ODP Business Banking
For the recruitment pathways carried out in 2023, namely: • ODP Business Enabler
a. Teller Service (TS) • ODP IT
b. Customer Service (CS) • ODP Wholesale & Finance
c. General Banking Staff (GBS) e. Experienced/Pro Hire
• GBS FHCI
• GBS Transfers ODP Status
The recruitment realization for 2023 is as follows:
No. Recruitment Line Amount
1. Frontliner 244
a. Customer Service Staff Batch 1 99
b. Teller Service Staff Batch 1 85
c. Customer Service Staff Batch 2 39
d. Teller Service Staff Batch 2 21
2. General Banking Staff 237
a. GBS FHCI 15
b. GBS Transfers ODP Status 21
c. GBS Telkom Career Day 12
d. Regular GBS 105
e. GBS Talent Scouting UB 8
f. GBS Talent Scouting UGM 4
g. GBS Talent Scouting USU 8
h. GBS Job Fair UNHAS 8
i. GBS Job Fair UI 9
j. GBS Job Fair Unpad 16
k. GBS Job Fair UB 7
l. Regular GBS RBB 15
m. GBS RBB Disability 4
n. Transfer of Sales Service Awards Winner Status (BSS) 5
3. Officer Development Program 67
a. ODP Regular Business Sector 62
b. Pre-Graduate Scholarship 4
c. ODP LPDP Scholarship 1
4. Experienced/ Pro-Hire Hiring 36
TOTAL 584
374 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Competency Development learning model (10% formal learning, 20% learning from others
and 70% learning from doing).
Policy
The learning and development referred to is provided to
Developing hard skill and soft skill competencies becomes part employees starting from the phase when employees are newly
of the Human Capital cycle guidelines in managing Human placed in a position until they are projected to the position above
Resources in accordance with Special Policy No. KK.3-A dated them. In this case, every employee gets the same opportunities in
October 31, 2023 concerning the Human Capital Cycle. Every the field of learning and development.
employee is obliged to develop their competencies so they can
do their job well, and prepare themselves to be able to face Implementation of Competency Development
change and/or occupy a higher position.
The Company carried out learning and development programs
Employee competency development is carried out through to meet the required competencies on an ongoing basis through
systematic learning and development programs to increase learning, development, special assignments as well as transfer
knowledge, skills and attitudes. The learning and development and promotion programs. The following table shows the number
framework applies the concept of Analysis, Design, Development, of HR development based on Position Level in the January -
Implementation and Evaluation (ADDIE) using a 10:20:70 December 2023 period:
Table of Competency Development Based on Position Level in 2023
Percentage Percentage
of those that
Number of
attending attending
No. Type of Training Training Goals Amount attending
the training training for
the training
for each each type of
position level training
1. DIRECTORS 10 10 100%
Increase insight and competence in leadership
Leadership 10 100%
and increase career paths
Operational Increase employee knowledge and competence
6 60%
Banking in the Company's operational activities.
Increase employee knowledge and competency
Sales & Service 1 10%
in Sales and Service
2. COMMISSIONERS 8 8 100%
Increase insight and competence in leadership
Leadership 8 100%
and increase career paths
Operational Increase employee knowledge and competence
1 13%
Banking in the Company's operational activities.
3. EXECUTIVE VICE PRESIDENT 32 32 100%
Increase insight and competence in the field of
Credit & Risk 15 47%
Credit and Credit Risk.
Increase insight and competence in leadership
Leadership 31 97%
and increase career paths
Operational Increase employee knowledge and competence
32 100%
Banking in the Company's operational activities.
Increase employee knowledge and competency
Sales & Service 31 97%
in Sales and Service
4. VICE PRESIDENT 128 128 100%
Increase employee insight and competence in
Business & Sharia
terms of sales, marketing, general knowledge 6 5%
Banking
and so on in the Field of Sharia Banking.
Increase insight and competence in the field of
Credit & Risk 66 52%
Credit and Credit Risk.
Increase insight and competence in leadership
Leadership 81 63%
and increase career paths
Operational Increase employee knowledge and competence
127 99%
Banking in the Company's operational activities.
PT Bank Tabungan Negara (Persero) Tbk 375
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Human
Capital
Percentage Percentage
of those that
Number of
attending attending
No. Type of Training Training Goals Amount attending
the training training for
the training
for each each type of
position level training
Increase employee knowledge and competency
Sales & Service 117 91%
in Sales and Service
5. ASSISTANT VICE PRESIDENT 163 163 100%
Increase employee insight and competence in
Business & Sharia
terms of sales, marketing, general knowledge 9 6%
Banking
and so on in the Field of Sharia Banking.
Increase insight and competence in the field of
Credit & Risk 98 60%
Credit and Credit Risk.
Increase insight and competence in leadership
Leadership 70 43%
and increase career paths
Operational Increase employee knowledge and competence
163 100%
Banking in the Company's operational activities.
Increase employee knowledge and competency
Sales & Service 158 97%
in Sales and Service
6. SENIOR MANAGER 200 200 100%
Increase employee insight and competence in
Business & Sharia
terms of sales, marketing, general knowledge 30 15%
Banking
and so on in the Field of Sharia Banking.
Increase insight and competence in the field of
Credit & Risk 124 62%
Credit and Credit Risk.
Increase insight and competence in leadership
Leadership 125 63%
and increase career paths
Operational Increase employee knowledge and competence
200 100%
Banking in the Company's operational activities.
Increase employee knowledge and competency
Sales & Service 192 96%
in Sales and Service
7. MANAGER 1,074 1,074 100%
Increase employee insight and competence in
Business & Sharia
terms of sales, marketing, general knowledge 125 12%
Banking
and so on in the Field of Sharia Banking.
Increase insight and competence in the field of
Credit & Risk 737 69%
Credit and Credit Risk.
Increase insight and competence in leadership
Leadership 306 28%
and increase career paths
Operational Increase employee knowledge and competence
1,074 100%
Banking in the Company's operational activities.
Increase employee knowledge and competency
Sales & Service 1,023 95%
in Sales and Service
8. ASSISTANT MANAGER 2,911 2,911 100%
Increase employee insight and competence in
Business & Sharia
terms of sales, marketing, general knowledge 383 13%
Banking
and so on in the Field of Sharia Banking.
Increase insight and competence in the field of
Credit & Risk 1,844 481%
Credit and Credit Risk.
Increase insight and competence in leadership
Leadership 666 36%
and increase career paths
Operational Increase employee knowledge and competence
2,877 432%
Banking in the Company's operational activities.
Increase employee knowledge and competency
Sales & Service 2,796 97%
in Sales and Service
376 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Percentage Percentage
of those that
Number of
attending attending
No. Type of Training Training Goals Amount attending
the training training for
the training
for each each type of
position level training
9. SENIOR STAFF 5,703 5,703 100%
Increase employee insight and competence in
Business & Sharia
terms of sales, marketing, general knowledge 748 13%
Banking
and so on in the Field of Sharia Banking.
Increase insight and competence in the field of
Credit & Risk 3,834 67%
Credit and Credit Risk.
Increase insight and competence in leadership
Leadership 1,483 26%
and increase career paths
Operational Increase employee knowledge and competence
5,703 100%
Banking in the Company's operational activities.
Increase employee knowledge and competency
Sales & Service 5272 92%
in Sales and Service
10. STAFF 1,834 1,834 100%
Increase employee insight and competence in
Business & Sharia
terms of sales, marketing, general knowledge 253 14%
Banking
and so on in the Field of Sharia Banking.
Increase insight and competence in the field of
Credit & Risk 1,467 80%
Credit and Credit Risk.
Increase insight and competence in leadership
Leadership 499 27%
and increase career paths
Operational Increase employee knowledge and competence
1,834 100%
Banking in the Company's operational activities.
Increase employee knowledge and competency
Sales & Service 1,723 94%
in Sales and Service
TOTAL AMOUNT 12,063 12,063 100%
Evaluation of Competency Development Implementation
Improving the quality and relevance of learning and development activities. The Company conducted evaluations which are divided
implementation to the Company’s needs was identified based on into 4 (four) levels of evaluation (Kirkpatrick Method), namely:
evaluation of the implementation of learning and development
L1 - Reaction L2 - Learning L3 - Behaviour L4 - Result
Evaluation from participants Evaluation to measure the The evaluation to measure
regarding the implementation Evaluation of participants’ impact of learning and the impact of learning and
of learning and development understanding of learning and development of changes in development on improving the
of relevance and satisfaction of development materials. participant behavior and its Company’s business aspects or
activities application in their work. business processes.
PT Bank Tabungan Negara (Persero) Tbk 377
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Human
Capital
Costs of Competency Development
In 2023 the Company allocated costs competency development Apart from that, in 2023 the Indonesian Government officially
for registered employees increased by 10% compared to the year lifted the Covid-19 Pandemic status to become a Covid-19 Endemic
2022, the Company determines the blended learning delivery period so that several learning and development programs began
method namely combining online learning and classroom so that to be implemented again using the classroom method. The total
the implementation of learning and development became more cost of competency development can be seen in the following
effective and efficient in increasing added value for employees, table:
one of which was through fulfilling the required competencies.
Competency development costs
Growth
(in million rupiah)
In currency
2023 2022 In Percent (%)
(millions of Rupiah)
95,928 86,945 8,983 10%
Career Development 2. The potential aspect is seen from 2 (two) measurements as
follows:
Policy • Cognitive Assessment (weight 20%) which measures
Learning Agility Capacity which consists of learning
Career development at Bank BTN refered to the provisions of speed, ability to adapt to change, and ability to face
Special Policy No. KK.3-A dated October 31, 2023 Concerning new challenges at work.
the Human Capital Cycle. Bank BTN has 2 (two) career paths, • Behavioral Competency Assessment (weight 80%) which
namely a general career path and a special career path (specialist). measures the level of effectiveness in carrying out work
General career path is a general rule that explains movement from related to work attitudes and personality aspects.
one position to another (from a certain Feeder Job to a certain
Target Job) which is determined based on the position layer, job The employee talent staging is as follows:
grade, and risk of the employee’s career movement. Meanwhile,
a special career path is a career path that is created specifically to
fulfill certain positions in the Company which have certain technical
abilities/skills and/or scientific disciplines in certain fields required 7.
8. 9.
by the Bank’s business. High Solid
Perform Star
Contributor
In general, the Company has provisions regarding employee career
path patterns. The career path patterns set for all employees are
Performance
4.
5. 6.
acceleration track, fast track, middle track, normal track, moderate Medium Slow
Average Potensial
Starter
track and slow track. The career pattern is determined based on
talent mapping. Talent Mapping as a basis for managing employee
careers, is carried out by grouping employees based on employee 2. 3.
1.
potential and performance. Low Unfit
Slow Career
Starter Person
Employee talent mapping consisted of performance aspects and
Low Medium High
potential aspects. The performance aspect and potential aspect
were grouped into 3 (three) criteria, namely low, medium and high. Potential
1. Performance aspects are taken based on the employee’s
Performance Management System (PMS) assessment for 3 Employee Career Path Patterns
(three) years. Performance aspects are based on employee 1. Acceleration Track: Employees as the Successor category
performance assessments contained in the employee’s may have promotion opportunities in less than 1 year.
Performance Management System (PMS) within the last 3 2. Fast Track: Employees included in the Star and Performer
(three) years from the time of Talent Mapping done. groups based on the results of Talent Mapping can be
promoted 1 (one) year after occupying the last Person Grade.
378 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
3. Middle Track: Employees included in the Potential group at the BOD-1, BOD-2 and/or BOD-3 levels. The general criteria
based on the results of Talent Mapping can be promoted 2 for TAP participants are employees with high performance, good
(two) years after occupying the last Person Grade. potential, high integrity and already occupying certain positions.
4. Normal Track: Employees included in the Average group The Talent Acceleration Program (TAP) is also the company’s effort
based on the results of Talent Mapping can be promoted 3 to encourage eligible millennials to occupy strategic positions which
(three) years after occupying the last Person Grade. are prepared with various development programs to ensure a high
5. Moderate Track: Employees included in the Solid Contributor level of readiness when employees are assigned to a particular
group based on the results of Talent Mapping can be position.
promoted 4 (four) years after occupying the last Person
Grade. BTN Millenial Leader
6. Slow Track: Employees included in the Slow Starter group with BTN Millennial Leader is a development program to increase
Medium Performance and Low Potential can be promoted 5 the capacity of Bank BTN employees according to position
(five) years after occupying the last Person Grade. requirements and as a form of preparation for higher levels of
position. The program is tailored to the competency targets of
Bank BTN’s career development concept was adjusted to the needs Strategic Orientation, Aligning Performance for Success, and
of the Bank, employee availability, potential mapping from talent Driving Execution so that it is expected to produce effective and
mapping scores, career movement patterns in accordance with optimal performance and productivity.
position risks and position movements. This was to ensure that Program Objectives:
employee career development was also in line with business needs 1. Preparing successors for Company leaders who are competent,
or needs in fulfilling organizational transformation/change. have broad insight, and master their field of work.
2. Providing additional training in the form of soft competency
To ensure the fulfillment of successors, career development (referring to Bank BTN Competency).
programs were also carried out for various levels of positions. 3. Strengthen abilities in leading a team, planning, organizing
The implementation of the program was carried out with steps and making decisions to improve performance.
starting from the identification and selection of candidates, up to
the talent panel to determine the career movement or position of Know Your Employee (KYE)
the candidate from the results of the program implementation. The The Company implements Know Your Employee (KYE) in
types of development carried out for candidates included leadership accordance with external and internal regulations. KYE is carried
education, coaching and mentoring, setting specific targets, project out continuously and comprehensively, where during 2023 KYE will
assignments, mandatory technical education and certification, also be carried out as an early warning effort for clues or indications
teaching/speaking assignments, certification. In addition, that there is something unusual that requires further investigation. In
executive coaches, rotation/replacement, company benchmarks, carrying out KYE, the Company uses the KYE application which is
joint associations (banking professional associations), seminars/ managed by the Human Capital Work Unit. The KYE application
conferences and assignments to ad-hoc teams were also carried out has 7 (seven) parameters, each of which has a score to produce
to increase exposure, experience and network of employees. an accumulated employee profile value, including suspicious
transactions and marriage between employees. The results of
Talent Acceleration Program (TAP) employee profiling for KYE which is carried out periodically are then
The Talent Acceleration Program (TAP) is the Company’s talent followed up according to internal mechanisms and in accordance
development acceleration program as a feeder for critical positions with applicable regulations.
Implementation of Career Development
The activity to support employee career development was the implementation of employee assessments. The assessment implementation
during 2023 can be seen as follows:
Details of the 2023 Assessment
No. Information Participants
1. Assessment Grades 8 – 13 (ASTONIA)* 1,040
2. Assessment Grade > 13 Using Consultant Services 345
PT Bank Tabungan Negara (Persero) Tbk 379
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Human
Capital
No. Information Participants
3. BOD-1 Assessment (Ministry of SOEs Competencies) 10
4. Technical Competency Assessment 252
Total Employee 1,647
*ASTONIA was Bank BTN’s internal application for carrying out employee assessments.
Details of Employee Promotions in 2023
Grade Number of participants
8 2
9 290
10 155
11 583
12 238
13 295
14 200
15 108
16 59
17 28
18 22
19 11
20 12
TOTAL 2,003
Details of Talent Acceleration Program (TAP) Participants and BTN Millennial Leader 2023
TAP Batch 1 TAP Batch 2 BTN Millennial Leader
Grade
Number of participants Number of participants Number of participants
13 - - 3
14 1 3 18
15 16 40 -
16 34 23 -
17 23 6 -
18 3 - -
TOTAL 77 72 21
Performance Assessment
Policy
Provisions for Employee Performance Assessment are stated within 1 (one) year and making commitments between
in Special Policy Number KK.3A dated October 31, 2023 superiors and subordinates to support the achievement of
concerning the HC Cycle and Technical Instructions Number Unit Performance and Company Performance.
PT.3-A.9 dated October 31, 2023 concerning Performance 2. Performance Monitoring which aims to ensure that
Assessment. In the performance appraisal process there is a performance targets can be achieved from time to time.
performance management cycle including: 3. Performance Assessment is the process of evaluating
1. Formulation and Determination of Performance Targets which performance targets and their achievements.
is the process of setting performance targets to be achieved
380 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
The components to be assessed covered: • The Performance Indicator (PI) component was a measure
a. Performance Assessment (90% Weight) of the success of the implementation of the employee’s job
It is an assessment based on the Key Performance Indicator of description. This component reflects individual performance
the employee’s position. The performance appraisal consists based on their job description.
of 2 (two) components, namely:
• Cascading KPI (Key Performance Indicator) components, b. Cultural Implementation Assessment (10% weight)
namely KPIs obtained from cascading results (according This was an assessment from the direct superior to the
to the responsibilities and roles of the individual) against employee based on the elaboration of the implementation of
KPIs from the layer above or KPIs of work units. This the corporate culture.
component reflected the contribution of an individual to
the success of his work unit. The types of cascading were Finalization of employee performance appraisal was carried
as follows: out by the Personnel Committee in each work unit for further
submission to the Human Capital Management Division as a
Fully Cascade : KPI Units were fully passed down to basis for determining remuneration, career development and
employees with the same target. recording in the Human Capital Information System (HCIS).
Partially Cascade : KPI Units were passed down to
employees with divided targets/ Implementation Of Performance Assessment
segments (according to individual
responsibilities).
The performance assessment process for the 2023 performance
Contributory Cascade : Unit KPIs were passed down to
employees in terms of other KPIs
year is currently still ongoing and the results of the performance
that can support the achievement assessment for 2022 are as follows:
of the unit’s KPIs (according to the
employee’s role).
No Score Category 2022 Number of Employees
1 Excellent 2,587
2 Very Good 4,172
3 Good 3,895
4 Fair 129
5 Poor 27
Number of Permanent Employees 10,810
Probationary Officer 1,048
TOTAL 11,858
Remuneration
In providing remuneration, in 2023 new provisions had been The remuneration policy prepared had to be at least consider:
issued which improved the previous provisions, namely the 1. Creating effective risk management
issuance of Special Policy (KK) No.3-B dated October 31, 2023 2. Company’s financial stability
concerning Remuneration. Management of Human Resources or 3. Adequacy and strengthening of the Company’s capital
Human Capital became one of the most important priorities in 4. Short-term and long-term liquidity needs
running the Company. Employee remuneration was a salary and 5. Future income potential.
compensation system implemented by the Company to reward
employees based on a number of factors. Implementation of Remuneration
The scope of the remuneration system included governance The company provides remuneration to employees by
in providing remuneration, compensation, benefits, benefit implementing performance based rewards. Thus, the higher
compensation based on statutory regulations and awards. The the employee’s performance, the higher the remuneration the
application of governance in providing remuneration aimed to employee gets. The company also implements gender inclusion
encourage prudential banking, namely that risk taking in carrying in remuneration, so that there is no difference in remuneration
out business activities was carried out in a measurable manner between male and female employees.
and refered to statutory provisions regarding risk management so
that excessive risk taking by decision makers could be avoided
and business continuity and the health of the Company could be
maintained.
PT Bank Tabungan Negara (Persero) Tbk 381
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Human
Capital
Total Remuneration By Gender (Per Grade)
Male Female Total
Positions Amount of Amount of Amount of
Number of Number of Number of
Remuneration Remuneration Remuneration
Employees Employees Employees
(Million) (Million) (Million)
Number of Amount of
(Million) - - 2 6,769,489,498
Employees Remuneration
Number of Amount of
(Million) 24 51,938,585,850 158 345,270,809,961
Employees Remuneration
(Million) 1,061 816,732,616,447 376 253,623,332,898 1,437 1,070,355,949,345
Level 13-14 1,762 484,594,930,203 1,149 287,609,927,513 2,911 772,204,857,716
Level 11-12 2,574 417,034,592,176 3,129 475,149,713,347 5,703 892,184,305,523
Level 8-10 755 97,894,669,648 1,079 138,984,748,782 1,834 236,879,418,430
Total 6,288 2,116,358,522,083 5,757 1,207,306,308,390 12,045 3,323,664,830,473
Note: The number of employees were permanent and contract employees
Pension Program
Policy
The Bank BTN Pension Program is divided into two programs, designed to help employees prepare themselves financially,
namely the Defined Benefit Pension Program (PPMP) managed mentally and physically to face retirement, so that employees can
by the Bank BTN Pension Fund, and the Defined Contribution enjoy a comfortable and peaceful life after retirement.
Pension Program (PPIP) managed by a third party Financial
Institution Pension Funds . The PPMP program is a program for The implementation of the retirement preparation program is as
employees who entered Bank BTN before 2004, whereas after follows:
2004 employees will automatically enter the PPMP program. 1. Training Program, is a provision program in the form of skills
training with material/fields that suit the talents/desires of
In the Defined Benefit Pension Program (PPMP), employees still the employee concerned including: Financial Management
receive benefits equal to the formula determined by the Pension Training, Job Searching Training, Entrepreneurship Training,
Fund with the maximum amount of Pension Benefits that could 2. Career Opportunity Program, with the opportunity to provide
be received by employees of up to 80% of the Basic Pension service assistance to the Bank, Subsidiaries and/or Bank
Income referring to the Board of Directors Decree which regulates Affiliated Companies. The form of service assistance referred
PT Bank Pension Fund Regulations State Savings (Persero) Tbk. to is as a trainer or advisor
(Dapen BTN), In the Defined Contribution Program, permanent 3. Mentoring Program, by providing counseling aimed at
employees receive retirement benefits from the accumulated preparing employees to face life after retirement, and
contribution balance of 2.5% of the salary concerned and 7.5% providing coaching related to developing entrepreneurship
from the Company and the results of its development. and job searching
RETIREMENT PREPARATION PROGRAM In addition to the retirement preparation program, the Company
The Company pays attention to employee welfare before also provides an option for employees aged 55 years to be
retirement through the Retirement Preparation Program. This able to take the Retirement Preparation Period by being freed
program is intended for permanent employees who have reached from daily work with the aim of giving employees more time to
the age of 55 years. The Retirement Preparation Program is physically and mentally prepare for retirement.
Implementation of Retirement Program
The implementation of the pension program is a form of Staff, Customer Service Staff and secretary status who are 36
appreciation to permanent employees for their contribution to the years old are entitled to retirement benefits. As of 2023, there
Company. Permanent employees who have reached the normal will be 28 employees undergoing the Retirement Preparation
retirement age of 56 years and permanent employees with Teller Period.
382 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Human Capital
Information System (HCIS)
Management of the company’s Human Capital was supported 3. Reduce the level of manual data intervention from personnel
by the development of adequate information technology (IT) to to other internal systems in the company.
ensure operational processes in managing the Human Capital 4. Ensure the achievement of operational excellence in the
cycle and fulfilling employee rights could run well, as follows: HR function and the quality of HR system services that is
1. There is an overall monitoring mechanism for the alignment evenly distributed to the smallest work unit in all company
of vision and mission and various governance, namely operational areas.
access, security and compliance. 5. Systematic implementation of the entire talent management cycle.
2. The need to ensure alignment of the HR system landscape 6. Availability of insight into the entire HR process to support
with the overall HR strategy. decision making for management.
In general, the Human Capital IT framework can be described in the following chart:
2
ESS/MSS
IBES Leave Request
Benefit Travel Performannce
(Intelligent BTN Reimbursement Reimbursement Management
Employee Services)
8 iRecruitment
Organization Personnel Time Compensation
Payroll
Management Administration Management Management
Power Applications
9
1 Outsourcing (TAD)
Training and Event
Travel Personnel Cost Personnel
Benefit Management
Management Planning Development 10 DIGISIIPS
(LSO)
CEO Message
11 - Birthday
EE Master EE Master Clock EE Master Training Performance EE Master application
Data Data in/out Data Training History Competency Data
Catalogue LTI Monitoring
12 Application and JP
Allocation
HC Application
13
Portal SSO
3 KYE 4 B-Gate 5 Dreams 6 Astonia 7 Tania
WFH
14
(Work From Home)
Learning Assesment Tools Talent Management
Management System Online Application Information System
iHome (Intelligent
and Analytics 15
Home for Employee)
Talent Management Related Application
As an effort to improve Human Capital management technology included in the Human Capital strategic initiative until 2025, in
2023 the HC Technology transformation process began by developing a cloud-based Human Capital Information System (HCIS). The
development of cloud-based HCIS was carried out for the entire Human Capital management cycle and was being developed in 3
(three) phases from 2023 to 2025. This transformation was also to support the implementation of people analytics for HC management
by optimizing the role of technology.
PT Bank Tabungan Negara (Persero) Tbk 383
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Human
Capital
Culture
Internalization
The implementation of the Corporate Culture Program in 2023 In 2023, each work unit was required to implement all pillars.
became a refinement of the program that had been implemented The implementation of cultural programs was divided into 2 (two)
so far. Each program was still carried out and reported to the program categories, namely:
Culture Specialist team every month with reference to the 4 (four) 1. Main Program; namely a corporate culture program that
pillars of Bank BTN Corporate Culture. This year’s program is MUST be implemented by each work unit in accordance with
focused on preparing programs carried out by each work unit the 4 (four) Pillars of Corporate Culture.
according to needs and focusing on Key Performance Indicators 2. Elective Program; namely a company culture program that is
(KPI) as well as behavioral changes expected by the Company the work unit’s CHOICE adjusted to the work unit’s needs.
which are in line with the AKHLAK Culture Journey (ACJ) Decree
of the Minister of SOE. Each pillar was given a program theme as
guidance for each work unit in carrying out the program.
An explanation of the two programs can be explained in the following table:
Program
Program Activities Monitoring
Category
Main Program • Program activities were prepared by the Change Agent Team and BTNers • Every month the scores was delivered according to
in each Work Unit according to the theme determined by the Culture the report submitted to the Culture Specialist team.
Specialist Team. • Carried out consultatively by the Culture Specialist
• Must be implemented by each work unit in accordance with the work unit Team.
classification (Branch Office/Regional Office/Head Office). • Work units that were in the top 5 can then became
• Covering 4 (four) cultural program themes, namely Sales and Service coaching buddies for work units in the bottom 5 in
Culture, Governance, Risk and Compliance Culture, Performance Culture each region.
and Learning Culture.
• Each theme had one/two corporate culture programs according to the
work unit classification.
Selected • Program activities were determined by each work unit still in line with the • Implementation of monitoring for selected
Programs 4 (four) pillars of Corporate Culture. programs was in line with the main program.
• Each work unit was required to prepare 1 (one) selected program
according to the work unit’s needs.
The implementation of the Bank BTN Corporate Culture program it was hoped that all BTNers in each work unit in Branch Offices,
for 2023 - 2024 was directed at supporting the achievement of Regional Offices and Head Offices could carry out Corporate
work unit business targets so that each program was an activity Culture Program activities for 2023 - 2024 .
that could encourage work unit performance both in terms of
business and support. The implementation of the work unit In implementing the Corporate Culture program, there was
program could be carried out as well as possible, considering a reference theme for each pillar. This guidance became an
that the program was prepared independently by each work unit, illustration for compiling programs for each work unit.
384 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Theme of 4 (pillars) Corporate Culture 2023
Program Theme 2023 Program Theme 2023
“Memenuhi Harapan
“Tambah Tumbuh” “Bersih dan Terpercaya”
Pelanggan”
Sales Effectiveness Services Excellence Integrity Zone (Risk dan Governance)
Pillar Purpose: Pillar Purpose:
End state achievements include increasing sales of Building awareness and understanding of risks
funding, lending and digital products and improving and their mitigation and apply risk management
service quality to encourage Bank BTN’s business principles consistently and comprehensively
and performance
Sales & Service Governance & Risk
Culture Culture
Performance Culture Learning Culture
Pillar Purpose: Pillar Purpose:
Performance improvement Building enthusiasm for learning and improving critical
efforts to achieve goals competencies such as Sales, Digital Analytics, Risk
& Collection competencies as well as strengthening
BTNers’ understanding of the importance of culture and
implementation of AKHLAK in daily activities.
Performane Review Learning, Sharing & Doing
“Berkinerja Unggul” “Terus Belajar”
Program Theme 2023 Program Theme 2023
PT Bank Tabungan Negara (Persero) Tbk 385
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Human
Capital
The following is a detailed table of Corporate Culture Program activities for 2023 – 2024:
Theme Program Branch office Regional Office Headquarters
Yes
Sales Effectiveness Yes Yes
Sales & Service Culture (Business division)
Service Excellence Yes Yes Yes
Integrity Zone - Risk Yes Yes Yes
Governance & Risk Culture
Integrity Zone - Governance Yes Yes Yes
Performance Culture Performance Review Yes Yes Yes
Learning Culture Learning, Sharing & Doing Yes Yes Yes
Selected Programs (handed over to each Work Unit) Yes Yes Yes
The total programs carried out by all work units consisted of 7 behavioral changes that all employees must have through 8
(seven) programs or 6 (six) programs for the Support/Shared (eight) BTNers’ Main Behaviors with 3 (three) Critical Few
Division. The targets achieved in the Corporate Culture program Behaviors as the main focus of behavior change in 2023.
are not only in line with the Company’s targets but also target
8 Key Conducts for BTNers
Firm and adhere to moral values and business ethics,
1 fulfill commitments according to regulations
Continue to learn, make intrapreneurship improvements to
2 increase the self-competence and others
Discipline, Consistency and completing tasks completely
3 with the best quality results.
4 Mutually respectful, appreciating and open to differences.
5 Responsible and always puts the company’s interests ahead.
6 Proactive, effective, and efficient in meeting customer needs.
Responsive towards changes and providing opportunity
7 for continuous improvements.
8 Open to collaboration that delivers value-added.
Critical Few Behaviors
All programs implemented by the Work Unit will be submitted to the Culture Specialist team via the DIGISIIPS application so that all
reported processes are paperless and digitalized.
386 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report PT Bank Tabungan Negara (Persero) Tbk 387
Page 19
Human
Capital
Human Capital
Management Structure
General Meeting of
Shareholders
President Director
Dewan
Sharia
Supervisory
Pengawas
Syariah
Board
Vice President Director
Director of
Director of Director of Assets Director of IT &
Director of Consumer Distribution &
Institutional Banking Management Digital
Funding
SEVP
Wholesale Banking
Wealth Institutional Corporate Marketing Commercial Asset
SME Banking Digital Banking
Management Funding Banking Communication Management
Consumer IT Strategic
Non subsidized Financial Institution Commercial
Retail Funding Collection, Recovery Planning &
Mortgage & Capital Market Banking
& Asset Sales 1 Development
Consumer
Subsidized Service Quality & Wholesale
Collection, Recovery IT Operations
Mortgage Lending Distribution Transaction
& Asset Sales 2
Procurement
Data Management
Personal Banking Regional Offices & Fixed Asset
& Analytics
Management
• Branch Office
• Priority Banking
Sharia Banking IT Security
• Sharia
Branch Office
Asset & Liability IT Steering Risk Management Human Capital
Commitee Committee Committee Committee
Committee Board Business Support Shared Service
Command Line Coodination Line
388 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
The company’s Human Capital management continues to be developed to ensure that the policies, processes, procedures and technology
used are the best according to best practice. The company’s Human Capital management organization is managed by 4 (four) Divisions,
namely the Human Capital Strategy Division (HCSD), Human Capital Management Division (HCMD), Human Capital Business Partner
Division (HCBD) and Learning Management Division (LMD) under the leadership of the Human Capital Director, Compliance & Legal.
Human Capital Management Organizational Structure
Board of Commissioners
Director of Human
Director of Risk
Director of Finance Capital, Compliance
Management
& Legal
SEVP
SEVP Compliance & Legal Audit Committee
Operations
-
Remuneration
& Nomination
Committee
Human Capital
Credit Operation Treasury Retail Credit Risk Legal Internal Audit
Strategy Risk Monitoring
Committee
Operation & Corporate Strategy Whosale Human Capital Compliance & Corporate
Business Support & Planning Credit Risk Management Governance Secretary
Finance & Enterprise Risk Learning
Customer Care Policy & Procedure
Accounting Management Management
Transformation
Investor Relations Human Capital
& Partnership
& Research Business Partner
Management
Credit Policy Credit Business Transformation
ESG Committee
Committee Committee Committee Steering Committee
PT Bank Tabungan Negara (Persero) Tbk 389
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Human
Capital
HUMAN CAPITAL MANAGEMENT POLICY
As one of Human Capital’s strategic initiatives in 2023, there 3. Technical Instructions for Talent Mapping. PT.3-A.13
were changes to the policy architecture aligned with the 4. Technical Instructions for the SDP Program and Status Transfer
policy architecture at the Company level. The Human Capital Number. PT. 3-A.12
management policy was outlined in a General Policy on 5. Technical Instructions for Facilities and Value Units Technical
Human Capital, which then as a derivative had been issued Instructions 3-B.1
a Special Policy, namely the Human Capital Cycle Special 6. Technical Instructions for Technical Instructions 3-A.4
Policy, Remuneration Special Policy, Personnel Regulation and Competency Dictionary
Administration Special Policy, Directors Facilities KKS, Directors’ 7. Technical Instructions for Technical Instructions Employee
Official Travel Special Policy, Interim HCBP KKS, Personnel Assessment.3-A.9
Credit KKS and Pension Fund Regulation Special Policy which 8. Technical Instructions for Succession Planning PT.3-A.8
were improvements to previous Human Capital management 9. Technical Instructions Job Description PT.3-A.1
policies. In addition to the issuance of Special Policy, Technical 10. Job Specification Technical Instructions PT.3-A.3
Instructions related to the Human Capital Special Policy were also 11. Technical Instructions for Job Grading PT.3-A.2
published as instructions for its implementation which consist of 12. Job Family Technical Instructions PT.3-A.10
15 Technical Instructions as the guidelines for the implementation 13. Job Desc Directors & SEVP PT.3-A.5
of the policies that had been prepared, namely: 14. KYE Technical Instructions for Directors and Board of
1. Technical Instructions for Technical Instructions Employee Commissioners
Requirements.3-A.7 15. Technical Instructions for Sharia Employee Financing
2. Technical Instructions 3-A.11 Recruitment Technical Instructions
Human Capital
Work Plan 2024
The 2024 Human Capital Strategic Initiative is guided by the 4. Activate the EVP Program Implementation to improve
2022-2025 Human Capital Roadmap with the theme People Employee Experience.
Analytics & Employee Experience in 2024. In preparing the 5. Strengthening the role of change leaders to internalize core
2024 work program, the Human Capital Compliance & Legal values in each unit and encourage behavioral changes.
Directorate refers to several documents and evaluation results for 6. Development of HC Technology which focuses on Talent
2023, including: Management, People Analytics and Employee Self Service
1. Shareholder Aspirations (APS) 2024. to improve Employee Experience.
2. Human Capital Roadmap 2022-2025.
3. Corporate Plan 2021-2025. All programs are carried out in order to fulfill the mandate of
4. Human Capital Maturity Assessment. shareholders and align with the Company’s internal needs in
5. Top-Down Aspirations and Need for Support from Human order to support the achievement of the Company’s Vision to
Capital in 2024 as a result of the Join Planning Session (JPS). become The Best Mortgage Bank in Southeast Asia by 2025.
In 2024 there will be approximately 11 (eleven) shareholder
As a follow-up to the initiative program and aspirations for the directives related to Human Capital as follows:
need for Human Capital support in 2024, there are several 1. Employee productivity improvement program that is better
programs or work plans as follows: than the previous year.
1. Employee fulfillment through the multisourcing recruitment 2. Talent Management Holding/Sub Holding by implementing
method to attract quality talent, especially in the fields of talent management processes according to best practice.
funding, transactional, digital banking. 3. Implement Talent Mobility within the BUMN Group or across
2. Implementation of Succession Programs and special career BUMN/Clusters.
paths for general management, funding, transactional and 4. Fulfillment of the Mandate of Law no. 8/2016 concerning
digital banking as well as acceleration programs. Persons with Disabilities, related to Recruitment, Workforce
3. Developing employee competencies, especially those related Placement, Career Development, Welfare, Accessibility/
to critical capability, leadership, funding, transactional and Health and work safety.
digital banking.
390 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
5. Fulfillment of Quality and Quantity Data from the BUMN talent c. Comply with regulatory certification by ensuring that all
portal to recruit nominated talent. mandatory competencies and certification are carried out
6. Talent Development Indicators by increasing the Ratio properly, including fulfilling the required certification for
of Women in Nominated Talent Ratio of Millennials in employees including Risk Management Certification, SPPUR,
Nominated Talent. Compliance, WAPERD, Treasury, WPPE-P and lending sector
7. Improvement of BOD and BOC remuneration governance. employees.
8. Implementation of Respectful Workplace Policy (RWP). d. Improving Learning Culture by developing a culture of self-
9. Follow up with improvements to the results of the HC Maturity learning, Community of Practice, Project Assignment, and
Assessment. Coaching/Mentoring.
10. Sustainable business practices by balancing company e. Strengthening the Learning Organization and Infrastructure
interests with employee welfare. includes improving the organizational structure of the
11. Carry out the AKHLAK Culture Journey In accordance Learning Management Division, integrating the Learning
with the Decree of the Minister of BUMN No. SK-115/ Management System (LMS) and Knowledge Management
MBU/05/2022. System (KMS) and developing learning content through
collaboration with learning providers.
In order to improve employee competency in 2024, a Learning
Management Work Program is being implemented with 5 (five) Apart from that, in managing the knowledge and know-how
focuses as follows: possessed by Subject Matter Experts (SME), the Company will
a. Developing Competencies to Increase Productivity carry out a self-assessment of knowledge management and in the
• Employee development capabilities in increasing the future will implement ISO 30401:2018 concerning knowledge
High Yield Loan portfolio, Transactional and Retail TPF management.
as well as improving Loan Quality.
• Development of IT and Digital capabilities to support the To ensure that Human Capital is a strategic partner of the
implementation of Digital Banking and People Analytics Company’s business, Human Capital also continues to strengthen
strategies. the role of the Human Capital Business Partner Division (HCBD)
b. Improve leadership capabilities and future skills related and ensures the work program of the Human Capital Business
to leadership development programs that are tailored to Partner Division (HCBD) to support business needs in the form of
succession plans and future skills. employee fulfillment, compliance competence or others.
PT Bank Tabungan Negara (Persero) Tbk 391
Page 23
Information
Technology
INFORMATION
TECHNOLOGY
392 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
The Company regularly innovates information technology
to support the Company’s business. Several information
technology innovations carried out in 2023 include: Online
Onboarding (OLOB) e-KYC, HC Cloud, and Internet Banking
Business (IBB).
PT Bank Tabungan Negara (Persero) Tbk 393
Page 25
Information
Technology
Information
Technology Strategy
Information technology plays a significant role in supporting 2. Enterprise Architecture
the Company’s business. Hence, the Company initiates specific Design a modular, open and scalable technology stack
strategic planning for IT that is expected to be used as a which helps the Bank’s business and products digitalization.
reference in developing Information technology and improving 3. IT Operating Model
infrastructure and security of information and data processing. Establish a multi-speed operating model with a sourcing
Company’s Information Technology Strategic Plan (RSTI) 2021- method that strategically helps digitalization in the future.
2025 is supported by 4 (four) fundamental pillars, namely: 4. IT Transformation Roadmap
1. Business Aligned IT Strategy Establish a roadmap integrated with Human Capital, process
Align all business necessities to ensure the formulated Information and technology to assist customers’ business necessities.
Technology Strategic Plan (RSTI) supports Company’s vision to
be Best Mortgage Bank in Southeast Asia by 2025.
BTN Vision and Mission
Enabled by...
Information Technology Strategy Plan (RSTI) 2021 - 2025
Industry Trends & Best Practices
Technology Trends
BUSINESS ALIGNED
ARCHITECTURE
IT OPERATION
IT STRATEGY
ENTERPRISE
MODEL
1 2 3
IT TRANSFORMATION ROADMAP 4
1. Business Aligned IT Strategy d. Flexible Multi-Speed IT
Information Technology strategic planning is conducted by The Company conducts acceleration in development
aligning corporate strategy and business needs. This way, and quality implementation of information technology to
information technology implementation will support and be adapt fast to every change.
in line with the Company’s business development. To attain e. Elastic & Resilient Infrastructure
the Company’s visions, 6 (six) essential themes in technology The Company provides an integrated system to actualize
have been formulated, namely: improved efficiency, aggregation between systems and
a. End to end housing ecosystem digitalization consistent and better accessibility.
Supporting the Company’s business from upstream to f. Security by Design
downstream in the future The Company provides secure banking services for
b. Digitized Operations customers.
The Company’s business processes advancement through
digitalization using robot technology or platform tools. 2. Enterprise Architecture
c. Data-driven Bank The Company establishes the architecture of digital banking to
Utilize the use and processing of accurate and quality assist its business and product digitalization. Digital banking
data to improve services architecture illustrates the technology and system used by the
Company to achieve its visions and business strategies which
have been previously planned. There are 10 (ten) domains in
the digital banking architecture of the Company, namely:
394 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
a. Ecosystem Management a. Fulfilling human capital needs by conducting recruitment
It refers to the management of a sustainable and of ODP IT or experienced hired.
advantageous relationship between the members of the b. Conducting training IT to enhance their capability.
ecosystem to gain economical values and social benefits. c. Performing reviews on IT policies.
b. Channels
It refers to the interrelation of assisted and self-service Furthermore, The Company has also made some improvements
channels with the customer’s omnichannel experiences. in terms of process, technology, governance and organization
c. Sales & Marketing as a response to IT primary challenges, including.
It refers to supporting the Company’s business in a. Implementation of security tools to optimize information
marketing, distribution and sales. technology security processes.
d. Common Customer View b. Implementation of PMO Tools to optimize information
It functions to provide insight and comprehensive technology operational processes.
management to the customers.
e. Product Processing 4. IT Transformation Roadmap
It refers to the process, administration and product The Company has illustrated the IT Transformation Roadmap
transaction occurring in the Company. according to 6 (six) technology themes that are used to
f. Common Services achieve its visions. In 2023, the Company developed an
It relates to process in general to all Company’s products. agile based system (i.e. digital channel). In accordance with
g. Technology Tools the IT Transformation Roadmap that had been prepared, the
It refers to the enterprise-wide technologies that support Company continued continuous improvement in 2024 - 2025
the Company’s operation to advance its productivity and by focusing on improving non-critical systems, improving
efficiency. processes to increase the IT Maturity Level.
h. Insight & Information
It refers to enterprise-wide technologies as a means to
consolidate data and information processing for the Evaluation Results on Implementation of
Company’s needs. the IT Strategic Plan
i. Interface and Integrations
It refers to dynamically managing and supervising the In accordance with the Regulation of the Minister of State-
integration at the Company, internally or externally. Owned Enterprises of the Republic Indonesia Number PER-2/
j. Infrastructure & Security MBU/03/2023 concerning Guidelines for Governance and
It refers to the secure and scalable infrastructure to meet Significant Corporate Activities of State-Owned Enterprises
business demands. Article 210 Paragraph 1 point b, the Company has an obligation
to convey information on the results of the evaluation of the
3. IT Operating Model Technology Strategy Plan Information (RSTI) 2021 - 2025 which
In 2023, the Company owned an IT Maturity Level value of is part of the Annual Report. In this case, the Bank has carried out
3.30 as measured using COBIT 2019. This value increased an evaluation of RSTI 2021 – 2025 for the position in 2023 with
compared to 2022 which had a value of 3.27. This reflects the scope of the IT initiative.
that information technology operational processes have
been well defined and managed. The Company has also The 2021 – 2025 RSTI evaluation process for the 2023 position
made improvements to the IT Operating Model to support the refers to the 2021 – 2025 RSTI document. The progress status for
Company’s business strategy in 2023, including: the 2023 position is 79.11%.
Information
Technology Innovation
The Company is always innovating in information technology to assist its business. The following information technology innovations
were implemented in 2023 among others:
1. Online Onboarding (OLOB) e-KYC
This is a feature that functions to verify prospective customer data for online account opening needs.
2. HC Cloud
It is an integrated system for managing Company employee information such as remuneration, salaries and so on.
3. Internet Banking Business (IBB)
This is a transactional application used to assist corporate customers in carrying out transactions via internet banking.
PT Bank Tabungan Negara (Persero) Tbk 395
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Information
Technology
Information
Technology Infrastructure
The demand for technology and the increase in the Company’s aimed to ensure that the network was more stable,
digital transactions and services means that organizations must usage could be monitored and customers got the same
quickly respond to changes that occur. The rapid development experience in every branch owned by the Company.
of information technology means that organizations must adapt 3. Backup management system
quickly. One of them is related to infrastructure which is the The increasing growth of data and the trend of online data
foundation of an organization and covers all services, therefore access meant that organizations must have a capable
a reliable information technology infrastructure is needed. backup system. Maintaining and protecting data became the
organization’s main concern, so IT Operations implemented
During 2023, the Company had several focuses on improving IT a backup and recovery system to support business continuity.
service excellence, this was done to maintain business continuity Backup activities were carried out routinely, namely daily,
and the security of the Company’s information on an ongoing monthly and annually, onsite and offsite.
basis. One of the strategies carried out by the Company was to 4. Infrastructure Modernization
continuously improve and strengthen infrastructure from year to Upgrading the latest technology and adding capacity to
year, including: support operational growth, including:
1. Strengthening IT Monitoring a. Virtualization modernization, upgrading the virtualization
BTN carried out proactive and integrated monitoring with infrastructure version to adapt to current IT needs.
early warnings to identify potential problems before problems b. Carrying out additional baremetal infrastructure
occur. IT monitoring also functioned to collect data and capacity and virtualization to maintain the availability
information as well as monitor the availability and utilization and reliability of IT infrastructure.
of application servers, databases and networks, providing c. Branch Infrastructure Monitoring platform, information
real time data that can be processed and analyzed for that was updated in real time becomes a reference
overall system performance in one dashboard. Apart from for making decisions that can support IT needs at the
that, IT Operations also completed the construction of an Company’s outlets.
integrated monitoring room to focus more on IT monitoring
activities and facilitate coordination between teams. The IT In 2023, the Company also focused on efforts to improve elastic
monitoring activity carried out was to monitor all dashboards and resilient infrastructure, this was done in order to increase
24/7 consisting of application server dashboards, database resilience and the ability to recover and recover if disruption or
server dashboards, and network dashboards. Tools used in disaster occured, the initiatives implemented included:
IT Monitoring: a. Cloud journey, conducting cloud readiness assessment,
a. General Monitoring. cloud strategy and architecture to be implemented, platform
b. Network Monitoring. & security and operational integration. Making changes
c. Application Performance Monitoring. to the IT operating model (supporting agile delivery and
d. Security Monitoring. providing continuous delivery of changes to features and
2. Implementation of Standardization business processes).
Implementation of standardization in Branch Offices became b. Implementation of cloud computing technology.
one of the improvements to accelerate business processes c. Routinely conducted data center readiness trials for critical
and maintain the availability and reliability of IT services so and non-critical applications on a regular basis.
that they could support more optimal Branch Office service d. Conducting a DC assessment to comprehensively examine
performance. the condition of the IT architecture and obtain a road map
a. Infrastructure Standardization in Branch Offices. strategy to obtain an elastic and resilient IT infrastructure.
b. Network standardization in branch offices, apart from
fulfilling security aspects related to data security, also
396 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Information
Technology Governance
The Company has governance and technology that keeps up and funds. Bank BTN improved the professionalism and
with current developments to help optimize business operational competence of employees as customer partners with various
processes. Apart from that, the Company also has information cyber security training and certifications.
technology infrastructure, information technology security and 2. Process
adequate resources. This is reflected in the results of the IT To implement good governance in accordance with industry
Maturity Level assessment which was carried out based on COBIT standards, the work process at BTN is based on the latest
2019 with a value of 3.30. This value reflects that information provisions/SOPs which are socialized and implemented
technology operational processes have been well defined and consistently by all Bank stakeholders. In line with these
managed. standard work processes, Bank BTN has implemented the
following initiatives, including:
a. Establishment of a Security Operation Center (SOC) to
Disruption detect, respond to incidents and recover from cyber-
attacks.
In facing the current era of increasingly rapid technological b. Establishment of a To support the function of the
development, the Company has taken steps to face the challenges Computer Security Incident Response Team (CISRT) which
of technological disruption. The steps that the Company is collaborated with regulators and was also supported by
currently taking to face the challenges of technological disruption the latest technology and monitoring systems in the form
include the Company aligning business process needs with of Security Incident and Event Management (SIEM).
technology due to increasingly rapid technological developments c. The response and recovery testing process to ensure the
and increasing customer needs. This is reflected in the alignment Company’s readiness to face cyber threats has also been
between the Bank’s Business Plan and the Information Technology carried out, including through phishing simulations and
Strategic Plan. Apart from that, the Bank also implements security tabletop exercises
tools and applies the international standard ISO 27001:2013
to maintain the security of data and information owned by the
Company.
IT Security Activities
Information Technology Security
Along with the development of information technology (IT) in the
digitalization era, Bank BTN has made several efforts to maintain
Information Technology (IT) security through 3 (three) main pillars,
namely:
1. People
Bank BTN conducted education in the form of security
awareness on a regular basis to all employees, customers
and third parties working with Bank BTN. Various media were 3. Technology
used to convey security awareness such as social media, Bank BTN implemented the latest security technologies
email, podcasts and desktop wallpapers on employees’ such as endpoint security, application security, cloud based
work devices. Socialization to customers is always a priority, security, Data Loss Prevention (DLP), Next Generation Firewall
including through Bank BTN e-channel media, Bank BTN (NGFW), Patching and Hardening automation, secure
Social media and various offline/marketing events carried out encryption of customer data, mobile application security,
by the Company, to protect customers’ personal information Multifactor authentication and cyber threat intelligence.
PT Bank Tabungan Negara (Persero) Tbk 397
Page 29
Information
Technology
360O Security By Design
Initiation & Development of Digital Services Initiation Developmentofof
Initial & Development Digital
digital Services
Services
• Security is carried out ot every stage development. of safe Before being used by customers, system security testing is carried out
development. through:
• Testing is carried out with the latest methodology and technology • Security testing using SAST, DAST, IAST/MAST
• Consistently implemented to meet BTN, OJK, BSSN, and Industry • Simulation of attacks by hackers carried out by security consultants
security standards and ISO 27001 (Penetration Testing)
• Implementation application of protection algorithm technology
VA PT
Requirements
• Gather Security
& Compliance
Requirement Vulnerability Penetration
Design Assessment Testing
Support
• Use Privacy-by-
• Execute Incident
Design
Response Plan
• Assess Risk
Securing
the
SDLC Coding
Deployment • Security Code
• Rollback Plan • Testing
• Create Incident • Unit Testing
Response Plan Testing • Peer Code
• Review
• Automated
Functional Testing
• Penetration
Testing
Pe
op
le
y
log
noh
Tec
Physical Hacking
Retest and Improvement Operational
Security reviews and tests are carried out periodically, including as follows: In carrying out operational processes, Bank BTN has implemented the following
• Carrying out vulnerability assessments and penetration testing in production security aspects:
environments • Datacenter backups are periodically tested to maintain reliability from natural
• Conduct trials and simulations of cyber attacks by utilizing reference data from disasters and force majeur disturbances
security monitoring tools • Use of the latest security technology, including Firewall, AntiDDOS, Cloud Security
• Carrying out table-top exercises accompanied by response and recovery actions • Security Encryption of Bank Data and Customer Data
• Security Operation Center 24 x7 (Blue Team)
398 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Security Standards Oversight and Compliance
Regulatory Compliance & Recognition of Security Standards
• Registered as a Kominfo Electronic System Operator (PSE) - 001813.21/DJAI.PSE/01/2022
• Verification of Cyber Security Maturity by the National Cyber and Crypto Agency (BSSN) with a
score of 4.68 on a scale of 5.
• Obtain Attestation status for implementing IT security controls
that meet SWIFT standards.
• Has the international ISO 27001 certificate
• Has a CSIRT cyber response team that has been accredited
by the regulator (BSSN)
Customer Support
• Protection against Online Fraud (Social Media) Collaboration
with BSSN
• Transaction Security Campaign
• 24 x 7 Call Center to serve customer complaints regarding
electronic transaction security
Audit and Evaluation
The implementation of Audit and Evaluation is carried out
thoroughly:
• Regulatory audits were carried out by Bank Indonesia (BI)
and the Financial Services Authority (FSA)
• External audits were carried out by internationally certified Customer Protection
auditor firms
• Internal Audit was carried out by the Internal Audit Division
• Multi-factor authentication security for carrying out financial
transactions (PIN & SMS OTP)
• Verify online customer data connected to www with the Dukcapil system
• Implementation of mobile application protection algorithm technology
• Implementation in accordance with the provisions of the PDP Law
No. 27 of 2022
These various initiatives were explained in the 2023 strategic achievements as follows:
1. Obtained ISO 27001 Certification
To ensure that the human resources, governance and 3. Obtain CSIRT accreditation from the Regulator
technology used were in accordance with industry standards Bank BTN together with the National Cyber and Crypto
(International Standards Organization), Bank BTN carried Agency (BSSN) have carried out CSIRT training and
out a certification process and obtained accreditation No. IS accreditation so that Bank BTN CSIRT has been officially
790715. registered in accordance with the Cyber Incident Response
2. Achievement of cyber security maturity (CSM) 4.68 Team Registration Certificate or CSIRT No.141/CSIRT.01.03/
Bank BTN together with the National Cyber and Crypto BSSN/04/2023 on April 03, 2023.
Agency (BSSN) carried out a Cyber Security Maturity 4. Implementation of Endpoint Data Loss Prevention technology
(CSM) assessment which aimed to measure the level of As an effort by the bank to protect customer data, the bank
implementation and maturity of information security at Bank implemented Data Loss Prevention technology to mitigate
BTN. Based on the results of the assessment carried out by leaks of customer and company data.
BSSN, Bank BTN received a score of 4.68 on a scale of 5, 5. Implementation of Cyber Threat Intelligence and Digital
which means Optimal Implementation. Rights Protection Technology
PT Bank Tabungan Negara (Persero) Tbk 399
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Information
Technology
To ensure that Bank BTN’s IT security visibility was well Information Technology Audit
monitored, the Company implemented cyberthreat
Intelligence (CTI) technology which actively monitored the To support better implementation of information technology (IT),
behavior and activities of cybercriminals so that Bank BTN the Company carries out IT audits through carried out by SKAI.
could anticipate emerging threats. CTI technology was The IT audit process produces output that must be followed up
equipped with Digital Rights Protection which could take in the form of the results of the audit, the Company carries out
down content that threatens reputation and harms Bank follow-up actions on the results of the audit and/or assessment
customers. of IT implementation. This is done to fulfill the compliance aspect
6. Implementation of Multifactor authentication and login of the Regulation of the Minister of State-Owned Enterprises
identity management of the Republic of Indonesia Number PER-2/MBU/03/2023
In line with the increasing number of identity and login concerning Guidelines for Governance and Significant Corporate
credential (username and password) thefts by cybercriminals, Activities of State-Owned Enterprises Article 210 Paragraph 1
Bank BTN assessed that implementing multifactor point a, namely that the Company has an obligation to convey
authentication was necessary to secure employee access to information on its actions. further audit results and/or assessment
Bank BTN’s IT applications and resources. of information technology (IT) implementation. The IT audit follow-
7. Mobile Application Security up to the audit carried out in 2023 included 138 findings, 82
To protect mobile applications used by customers, Bank BTN findings that had been completed (59.42%) and 49 findings
implemented a security by design application development were not yet due, while the remaining 7 findings were due.
process. Strengthening the access devices used by customers
was also a priority by implementing Mobile Application
Security. IT Risk Maturity
The quality of information technology (IT) implementation is
Information Technology currently assessed using IT Maturity COBIT 2019, and the
Infrastructure Strategy (IT) results of the measurement for 2023 on a scale of 0 (Incomplete
process) – 5 (Optimizing process) is 3.30 (established process).
IT development related to security has been outlined in the This means that the majority of processes in the Cobit domain
Information Technology Strategic Plan (RSTI) 2021 – 2025 are defined, standardized, and achieve their goals in a more
which has the theme Security by design to improve the security organized way.
of the Company’s systems and applications, including the
implementation of Identity & Access Management, Security In addition, related to information technology (IT) risk management,
& Network Monitoring & Compliance and Integrated Patch the Company periodically measures the composite risk level which
Management. In line with this initiative, activities carried out is the result of the inherent risk value and the quality level of the
include Fulfillment of the PDP Constitution No. 27 of 2022, Bank’s risk management using the component parameters listed
Availability Security Infrastructure and technological rejuvenation, in OJK Circular Letter No. 14 / SEOJK.03/2017 concerning
Compliance Regulator Compliance, Data and User Access the Assessment of the Health Level of Commercial Banks and
Governance as well as mitigation of fraud and transaction abuse the results of the measurement for 2023 on a scale of 1 (Very
(Money Laundering and Gambling Activities). healthy) – 5 (Not healthy) is 2.42 which reflects the generally
healthy condition of the Bank so that it is considered capable of
facing negative influences significantly related to IT risks.
Disaster Recovery
The Bank had policies and procedures used for management in the IT Awareness Programs
event of a disaster which are stated in the Bank’s internal policies
and procedures regarding the Implementation of the Disaster Bank BTN implemented the IT Security Awareness Program which
Recovery Plan (DRP). Apart from that, the Bank BTN also has an aims to increase awareness and understanding of all employees
Organizational Structure for the Implementation of the Disaster to maintain information security in the form of personal and
Recovery Plan (DRP), the Authority of the Disaster Recovery Plan Company data or information. Activities that have been carried
(DRP) Organization, the Disaster Recovery Plan (DRP) Process Flow, out during 2023 are as follows:
Categorization of IT System Recovery Criticality, Backup Frequency
and Retention, List of Disaster Work Teams Recovery Plan (DRP),
Important Telephone List and Service Provider Contact List.
400 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
1. Delivery by Top Management 3. Scenario-Based Security Testing
Top Management has conveyed security awareness to This activity is carried out to test and measure the level of
employees with the emphasis that maintaining information understanding of all employees in maintaining information
security is a very important part of maintaining customer trust security.
and the Company’s reputation 4. Training and Workshops
2. Dissemination through the Bank’s Internal Digital Platform Activities to disseminate information about IT security both
a. Podcast onsite and online to all Company employees.
b. Learning Management System
c. Email
d. Wallpaper Desktop
Information Technology
Management Structure
The information Technology Implementation Unit consists of the a. Develop operational management strategies and
IT Strategic Planning and Development Division, IT Operation implement and monitor information technology
Division and Data Management Division. In addition, the operations effectively and efficiently to maintain
Company has also established an IT Security Division which has information technology service levels to support business
a function in charge of handling cyber security and resilience and operations;
is independent of the IT management function. In general, the b. Anticipate risk exposure in the implementation of
authorities and responsibilities of each Division are as follows. information technology operations, as well as develop
1. The IT Strategic Planning and Development Division (ITPD) appropriate and adequate countermeasures;
has the authority and responsibility as a Division that carries c. Support the implementation of information security; And
out the role of “Change the Bank” as follows: d. Compile and fulfill information technology operational
a. Plan, coordinate, evaluate, monitor and control activities reports in collaboration with related units.
related to the process of formulating an information 3. The Data Management Division (DMD) has the authority
technology strategic plan as well as managing the and responsibility as a Division that carries out the roles of
information technology portfolio, information technology “Change the Bank” and “Run the Bank” as follows:
policies and application development strategies a. Facilitate and coordinate regarding the establishment
effectively and efficiently; and implementation of the roadmap and vision for the
b. Manage the process of developing applications to delivery and management of information; including Data
support business operations and monitoring their Warehouse, Big Data, Business Intelligence & Analytics
implementation to meet the operational needs of the and Data Management to carry out the Company’s
Company’s business; strategy in developing its business;
c. Anticipate information system risk exposure and develop b. Collaborate with business unit and support leaders
appropriate and adequate countermeasures; to implement the agreed data strategy, set strategic
d. Support the implementation of information security; and directions to build an organizational data management
e. Prepare and fulfill information technology planning and program and optimize the way the Company uses data
development reports and their fulfillment in collaboration both internally and externally;
with related units. c. Collaborate with other Information Technology
2. The IT Operation Division (ITOD) has the authority and Operations Units, Security Work Units and external
responsibility as a Division that carries out the role of “Run parties, in managing and creating an environment that
the Bank” as follows: makes data and information accessible with appropriate
PT Bank Tabungan Negara (Persero) Tbk 401
Page 33
Information
Technology
access control channels, as well as acting as an advisor 4. The IT Security Division (ITSD) has the authority and
in the use of data to improve performance and formulate responsibility as a Division that carries out the role of “Secure
company strategy overall; the Bank” as follows:
d. Oversee the application of data analysis and new a. Design, implement and maintain a series of processes
analytical methodologies that will serve as a guide for the and systems that are integrated and effective in managing
company’s management in formulating the company’s information security and guaranteeing the confidentiality,
business development strategy; and integrity and availability of information assets by minimizing
e. Oversee the process of gathering and reviewing information security risks;
data from various systems already in use; making b. Prepare and fulfill reports related to information security in
recommendations to upgrade outdated systems and collaboration with related units.
ensuring new data solutions that are timely, accurate and
of high quality.
Evaluation Results on the Effectiveness of
IT Implementation in 2023
In accordance with the Regulation of the Minister of State- Maturity Level assessment for the 2023 position using the COBIT
Owned Enterprises of the Republic of Indonesia Number PER- 2019 standard and obtained an IT Maturity Level value for the
2/MBU/03/2023 concerning Guidelines for Governance and 2023 position of 3.30. IT Maturity Level assessment is carried out
Significant Corporate Activities of State-Owned Enterprises comprehensively in all domains according to the COBIT 2019
Article 210 Paragraph 1 point c, Banks have an obligation standard, including the domain Align, Plan and Organize (APO)
to convey information on the results of the effectiveness of IT domain Build, Acquire and Implement (BAI), Deliver, Service and
implementation. become part of the Annual Report. In this case, Support (DSS) domain Measure, Evaluate and Assess (MEA) and
the Bank has carried out measurements in the form of an IT domains Evaluate, Direct and Monitor (EDM).
IT Competency
Development 2023
During 2023, the Company has implemented IT training Certification, COBIT 2019 and Certification, Project Management
and certification for employees according to their areas of Professional and Certification, ITIL V4 and Certification, CAPM
competence. This training includes, among others, Digital and Certification, CGEIT and Certification, Project Management
Leadership and Certification, NoSQL Database Fundamental For Prince 2 Foundation and Certification, CEH and Certification,
Manager and Engineer and Certification, UI UX design and and Comp-TIA Security and Certification
402 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Information Technology
Work Plan 2024
The Company has prepared an IT Transformation roadmap that 8. Development of integrated customer service such as omni
will be implemented up to 2025 with 6 (six) main technology channel (modernization of contact center applications).
themes to achieve the Company’s vision and mission in the future, 9. Implementation of Enterprise Document Management System.
namely end-to-end housing ecosystem digitalization, digitized 10. Modernization of the cash management system, such as
operations, data-driven banking, flexible multi-speed IT, elastic integration with the ecosystem, adding payment features to
and resilient infrastructure and security by design. Development third parties, adding national cash pooling and mobile cash
of Information Technology in 2023 supports the corporate plan management features.
and the general policy aspirations of the directors in 2023 in the 11. Implementation of wealth management system.
fields of credit and credit quality, funding and office network, 12. Developing systems to support wholesale banking such
feebased income and overhead expenses. In general, the IT as implementing custody systems, trade finance, e-bank
development strategy for 2024 is as follows: guarantees, conventional and sharia supply chain
1. Development of integrated partner management such management systems.
as enhancement of BTN Properti for developers and 13. Implementation of End to End Procurement.
enhancement of partner applications. 14. Implementation of the treasury system and settlement system, such
2. Development of an integrated digital lending system such as upgrading the treasury core system, product development
as enhancement of BTN Properti, enhancement of Survey/ such as market linked deposits, dual currency investment, call
OTS applications including geotagging and Geographic spread options to support the treasury business.
Information System (GIS), enhancement of loan system 15. Implementation of enterprise risk management systems such
family related to Loan Origination System, Loan Monitoring, as market risk systems, enhanced fraud detection system
Collection and Restructuring System, BTN Ready platform, applications and enhanced operation risk systems.
implementation of decision engine system, H2H enhancement 16. System implementation related to data driven themes, such
with third parties, such as insurance (Guarantee, Claims, as implementing data lakes, data movers, enterprise data
Subrogation), development of web-based MSME loan warehouses and master data management.
applications, joint finance, loan platform modernization and 17. Modernization of the HC system to achieve BTN’s mission to
platform integration. become one of the homes of Indonesia’s best talent.
3. Loyalty system development such as the Poin Spekta and PLUS 18. Implementation of IT development to support multispeed such
application development can help manage depersonalized as adoption of agile delivery tools and agile implementation.
loyalty programs to build stronger relationships with 19. Improving payment system capabilities, such as developing a
customers. fast payment system (BI-Fast Phase 2) and systems to support
4. Modernization of digital channels through the development the remittance business, such as host to host incoming transfers.
of new mobile banking for conventional with the addition of 20. Implementation of elastic and resilient infrastructure such as
new features (such as online money changer, BTN Ready, implementation of cloud journey, end to end monitoring (data
and others), new mobile banking sharia, internet banking center, fail over and applications), data center operations
business, online onboarding with E-KYC for conventional and & infrastructure improvements such as modernization of
sharia, enhancement credit card mobile apps, development infrastructure, systems/software, expanding the scope of
of EDC e-commerce/online acquiring features and EDC asset management tools, implementation of integrated
operational cooperation, visa paywave, use of other cards monitoring system tools and branch infrastructure.
on EDC mini ATMs, QRIS Crossborder, Online Acquiring, 21. IT development related to security by design such as
Sharia Virtual Accounts, as well as ATM operational implementing Identity & Access Management, Security &
cooperation. Network Monitoring & Compliance such as implementing
5. Development of API Enablement such as API Management end point protection, implementing cyber threat security
& Sandboxing, implementation of high availability for API solutions and Integrated Patch Management.
Management and addition of API features.
6. Modernization of the core banking system and branch In addition to IT development, the Company evaluated and
delivery system such as enhancing CBS and BDS such as updated IT policies against regulatory regulations, internal
adding currency to retail foreign exchange products and policies and based on existing best practices, while to increase the
implementing a new core sharia banking system. capacity and capability of the IT team, the Company conducted
7. Carrying out General Ledger (GL) System Improvement. training and certification according to individual needs.
PT Bank Tabungan Negara (Persero) Tbk 403
Page 35
Corporate
Governance
CORPORATE
GOVERNANCE
404 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
The implementation of GCG increases the Company’s business
success and accountability so as to realize shareholder value in
the long term while still paying attention to the interests of other
stakeholders. GCG is a continuous effort to achieve the goal,
namely Moving Beyond Corporate Governance to True Business
Value.
PT Bank Tabungan Negara (Persero) Tbk 405
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Corporate
Governance
Achievements in the Implementation of
Corporate Governance
2
1
4
Photo Description:
1. Corporate Governance Perception Index (CGPI) as Most Trusted
Companies
2. GRC and Performance Excellence 2023
Category:
• PT Bank Tabungan Negara (Persero) Tbk as The Greatest Champions of
GRC Excellence Performance 2023 (Banking Industries).
• PT Bank Tabungan Negara (Persero) Tbk as The Best GRC for IT/Digital
Transformation 2023 (Banking Industries)
• Mr Nixon L.P Napitupulu as The Best CEO for GRC Excellence 2023
(Banking Industries).
• Mr. Eko Waluyo as The Best Chief Compliance Officer 2023 (Banking
Industries).
3 3. TOP GRC 2023
Bank Tabungan Negara (Persero) Tbk as:
• Top GRC award 2023 Star 5
• The most Commited GRC Leader 2023
• The High Performing of Commissioner on GRC 2023
4. ASEAN Corporate Governance Scorecard - IICD
• Top 50 Largest Market Capitalization Issuers (BigCapPLCs) with the Best
Corporate Governance Practices
• The Best Financial Sector 2023
406 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Fundamentals of Implementation of
Corporate Governance
The implementation of GCG within the Company refers to various
19. OJK Regulation no. 17/POJK.03/2019 concerning Material
relevant provisions, regulations, and laws as well as GCG
Transactions and Changes in Business Activities.
guidelines issued by national and international institutions. The
reference basis for GCG implementation is as follows: 20. OJK Regulation no. 42/POJK.03/2019 concerning
Transparency and Publication of Bank Reports.
1. Law of the Republic of Indonesia No. 10 of 1998 concerning 21. OJK Regulation no. 17 of 2023 concerning Implementation of
Amendments to Law No. 7 of 1992 on Banking. Governance for Commercial Banks.
2. Law of the Republic of Indonesia No. 40 of 2007 concerning 22. OJK Circular Letter No.14/SEOJK.03/2015 concerning the
Limited Liability Companies. Implementation of Integrated Risk Management for Financial
3. OJK Regulation No. 17/ POJK.03/2014 concerning the Conglomerates.
Implementation of Integrated Risk Management for Financial 23. OJK Circular Letter No.15/SEOJK.03/2015 concerning
Conglomerates. the Implementation of Integrated Governance for Financial
4. OJK Regulation No. 18/POJK.03/2014 concerning the Conglomerates.
Implementation of Integrated Governance for Financial 24. OJK Circular Letter No.32/SEOJK.04/2015 concerning
Conglomerates. Public Company Governance Guidelines.
5. OJK Regulation No. 33/POJK.04/2014 concerning the 25. OJK Circular Letter No.25/SEOJK.03/2016 concerning
Board of Directors and Board of Commissioners of Issuer or Commercial Bank Business Plans.
Public Company. 26. OJK Circular Letter No. 43/SEOJK.03/2016 concerning
6. OJK Regulation no. 34/POJK.04/2014 concerning Transparency and Publication of Conventional Commercial
Nomination and Remuneration Committees for Issuers or Bank Reports.
Public Companies 27. OJK Circular Letter No. 13/SEOJK.03/2017 concerning
7. OJK Regulation no. 35/POJK.04/2014 concerning Implementation of Governance for Commercial Banks.
Corporate Secretaries of Issuers or Public Companies 28. Regulation of the Minister of State-Owned Enterprises
8. OJK Regulation No. 31/POJK.04/2015 concerning Disclosure Number PER-2/MBU/03/2023 concerning Guidelines for
of Information or Material Facts by Issuer or Public Company. Governance and Significant Corporate Activities of State-
9. OJK Regulation No. 5/POJK.03/2016 concerning Bank Owned Enterprises.
Business Plans. 29. The Company’s Articles of Association have undergone
10. OJK Regulation No. 37/POJK.03/2019 concerning several amendments as most recently amended based on
Transparency and Publication of Bank Reports. the Deed of Statement of Decisions of the Annual General
11. OJK Regulation no. 55/POJK.04/2015 concerning the Meeting of Shareholders Number 28 dated March 28,
Establishment and Guidelines for Implementing the Work of the 2023 made by Ashoya Ratam, S.H., M.Kn., Notary in
Audit Committee. South Jakarta which has received approval based on the
12. OJK Regulation no. 56/POJK.04/2015 concerning the Ministerial Decree Legal and Human Rights Number AHU-
Establishment and Guidelines for Preparing the Internal Audit 0023685.AH.01.02. YEAR 2023 on April, 20 2023.
Unit Charter.
13. OJK Regulation Number 60/POJK.04/2015 concerning In addition to that, the Company also adopts the best governance
Disclosure of Information on Certain Shareholders standards regionally and internationally applicable as best
practices and improves the GCG implementation, including:
14. OJK Regulation no. 5/POJK.03/2016 concerning Bank
1. Principles of Good Corporate Governance, issued by the
Business Plans.
Organization for Economic Cooperation and Development
15. OJK Regulation no. 29/POJK.03/2016 concerning Annual
(OECD).
Reports of Issuers or Public Companies. 2. ASEAN Corporate Governance Scorecard issued by ASEAN
16. OJK Regulation no. 11/POJK.03/2016 concerning Ownership Capital Market Forum (ACMF).
Reports or Any Changes in Ownership of Public Company 3. Indonesian GCG Guidelines (PUGKI) developed by the
Shares. National Committee on Governance Policy (KNKG).
17. OJK Regulation no. 15/POJK.03/2019 concerning Plans 4. Indonesian GCG Banking Guidelines issued by the National
and Organizing General Meetings of Shareholders of Public Committee for Governance Policy (KNKG).
Companies. 5. Principles for Enhancing Corporate Governance issued by
18. OJK Regulation no. 16/POJK.03/2019 concerning Basel Committee on Banking Supervision.
Implementation of Electronic General Meetings of Shareholders
of Public Companies.
PT Bank Tabungan Negara (Persero) Tbk 407
Page 39
Corporate
Governance
Objectives and Principles of
Implementation of Governance
The Company is fully aware that the business continuity of a GCG implementation is performed based on the following five
business entity is not merely measured by financial performance principles:
and increased profits, but also through internal management of
the Company, including the implementation of effective GCG. TRANSPARENCY
Thus far, the Company has implemented the GCG principles Transparency is openness in the decision-making process and
with the purpose and belief that it will ensure the construction disclosing any relevant information regarding the company.
of comprehensive business balance so that all forms of interest,
both business and social, individuals and groups, internal as ACCOUNTABILITY
well as external, short and long-term as well as the shareholders Accountability is clarity of function, implementation, and
and stakeholders interests will reach the balance point. The organizational responsibility having effective implication to the
implementation of GCG principles is highly necessary in order to company management.
build a more resilient Company to be able to survive in dealing
with fiercer competition. The Company keeps striving to follow RESPONSIBILITY
the development of the best GCG practices at the national, Responsibility is conformity principle referring to the company
regional, and international levels that are relevant and certainly management in accordance with the applicable provisions in the
adapted to the needs. context of the company’s internal or external in case regulations
related to sound corporate management.
The implementation of corporate governance serves purposes as
follows: INDEPENDENCE
1. Supporting the Company’s vision, namely “Being Best independence is a situation where the company is well-managed
Mortgage Bank in Southeast Asia in 2025”. professionally and can protect from conflicts or external interests
2. Improving the Company’s mission, including: of the company that are not in accordance with the provisions of
a. Actively supporting the government in advancing regulations and principle of sound corporate management.
the welfare of the Indonesian people through home
ownership. FAIRNESS
b. Realizing millions of Indonesians dream of owning a Fairness and equality created in the environment of the company
decent house to live. or stakeholders taken from agreements between the Company
c. Becoming the home of Indonesia’s best talent. and other related parties and the provisions of regulation.
d. Increasing shareholder value by focusing on sustainable
profitability growth as a blue chip company with strong GCG is a facility used by the Company’s organs to improve
risk management principles. their business success and accountability so as to realize the
e. Becoming a financial partner for stakeholders in the shareholders’ value in the long term while considering the other
housing ecosystem by providing comprehensive solutions stakeholders’ interests, in accordance with the applicable laws
and the best services through digital innovation. and regulations, and business ethics. The greater the risks, the
3. Providing added benefits and values for shareholders and implementation of good corporate governance in the Company
stakeholders. becomes more essentially required.
4. Maintaining and improving sound and competitive business
continuity in the long term (sustainable). In addition, GCG is a continuous effort to respond proportionally
5. Enhancing investors’ trust in the Company. to the needs of the GCG implementation in order to achieve the
goal of Moving Beyond Corporate Governance to True Business
Value. The Company has become a proud state-owned bank and
participates in realizing the progress and prosperity of the nation.
In doing so, the Company always manages every business activity
professionally and adheres to the GCG principles. To achieve the
goals, the Company begins with integrating its human capital
with reliability, professionalism, integrity, and good manners.
408 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Commitment on
Corporate Governance Implementation
The Company always strengthens its commitment to implement and uphold GCG principles consistently in the daily course of
business activity, comply with all applicable regulations and legislation, and is always open to improvements in accordance with
best practices to suit the goals, vision, and the Company’s mission, and create added value for the Company for Shareholders
and other stakeholders.
The implementation of good corporate governance (GCG) is an important indicator for shareholders to assess the Company’s
performance and believe that the Company has been well-managed and is can protect the interests of all shareholders.
PT Bank Tabungan Negara (Persero) Tbk. as a State-Owned Enterprise (BUMN) and also a public company, commits to
continuously improve the implementation of good corporate governance in order to understand the expectations of each
shareholder.
PT Bank Tabungan Negara (Persero) Tbk 409
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Corporate
Governance
Corporate Governance
Implementation
Govenance Framework
Implementation of Corporate Governance can be seen from the alignment of 3 (three) aspects of the governance system, such as
governance structure, governance process, and governance outcome. The three aspects of the governance system have been well-
implemented by the Company.
GCG Principles
Commitment
Transparency Accountability Responsibility Independency Fairness
Main organs Supporting Organs
Governance
Structure
GMS
Supporting Organs
Board of Commissioners
Board of Commissioners
Supporting Organs of the
Management
Board of Directors
Company Policies, Governance Process and Reporting Process Flow
Governance
Process
GCG implementation
Monitoring
Internalitation Awareness Eksternalisasi
and Evaluation
Governance
Outcome
Performance Growth and GCG Assessment Score Improvement
(Self Assessment Governance, CGPI, ACGS, Top GRC, GRC & Performance Excellence, and others)
410 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Governance structure is the sufficiency of the Corporate Guidelines for the Board of Commissioners and Directors
Governance structure and infrastructure so that the process The Company has Guidelines for the Board of Commissioners
of implementing Corporate Governance principles produces and Directors, containing as follows:
outcomes that are in line with the expectations of the 1. Organization of the company and assignment of tasks;
Company’s Stakeholders. The governance organ structure 2. Duties, responsibilities, and authority;
includes the Board of Commissioners, Directors, Committees, 3. Work ethics;
and Company Work Units. Meanwhile, the Governance 4. Meeting arrangements;
infrastructure includes policies and procedures, management 5. Prohibition against the Board of Commissioners and
information systems, and the main tasks and functions of each Directors;
organizational structure. Governance process is an activity to 6. Evaluation of the performance of the Board of Directors;
implement governance in the Company which is supported 7. Pattern of working relationship between the Board of
by a structured system and optimal monitoring process. Then, Directors and the Board of Commissioners.
Governance outcome is the result of implementing adequate
governance structures and governance processes. These guidelines are used as a reference for the Board of
Commissioners and Directors in performing their duties to achieve
Commitment on Governance the Company’s business objectives. The Guidelines for the Board
of Commissioners and Directors are explained more clearly in the
The Company is committed to continuously evaluate, improve, respective Sub-Title of the Board of Commissioners and Directors
increase, and enhance GCG implementation, so that it is in in the Chapter of Corporate Governance.
line with developments in laws and regulations and the latest
business conditions. The Company’s GCG commitment is Code of Ethics
embedded in the Company’s vision and mission, core values, The Company has prepared a Company Code of Ethics as a
and business policy strategies, which are translated into the guideline regarding business ethics, work ethics, and behavior for
following fundamental elements of the Company’s business, BTNers in implementing good corporate governance practices,
as follows: including interacting with stakeholders. The Company’s Code of
Ethics applies to all BTNers at all levels of the organization. In
Vision and mission detail, the Code of Ethics is explained in Sub-Title of the Chapter
The Company has a vision that reflects the goal to be achieved, of Code of Ethics in the Corporate Governance.
namely Best Mortgage Bank in Southeast Asia 2025. To
achieve this goal, the Company has described the goal into Social and Environmental Responsibility
several missions. The Vision and Mission are explained in The Social and Environmental Responsibility Program (TJSL)
detail in the Chapter of Company Profile. is an activity that is the Company’s commitment to sustainable
development. This is performed by providing economic, social,
Company Core Values environmental, legal, and governance benefits with more
In line with efforts to strengthen basic foundations and integrated, focused, measurable impact principles and can be
build cultural momentum, corporate culture transformation accountable for and are part of the company’s business approach.
is performed by increasing understanding and capability Specifically, Social and Environmental Responsibility is detailed in
in implementing AKHLAK to achieve sustainable growth. In the Chapter of Social and Environmental Responsibility Program.
accordance with the AKHLAK core values, the main behavior
of BTNers can be classified into 8 (eight) main points, as ISO 37000:2021 Implementation Plan on Governance
follows: of Organizations
1. Adhering to and complying with the moral values and The Company is also committed to implementing corporate
business ethics and applicable regulations; governance with plans to adopt ISO 37000:2021 Governance
2. Continuously learning and improving competency; of Organizations which aims to create added value and
3. Discipline, consistent and thorough in completing tasks with sustainability for the organization.
the best quality of performance;
4. Mutually respectful, appreciating, and open to differences; Governance Structure
5. Responsible and always putting the Corporate’s interest
ahead; The Law of Limited Liability Company No. 40 of 2007 states
6. Proactive, effective, and efficient to satisfying customer that the Company’s Organs consist of the General Meeting of
needs; Shareholders, Directors and Board of Commissioners. The GMS,
7. Responsive towards changes and providing opportunity for Directors and Board of Commissioners respect each other’s duties,
continuous improvements.; responsibilities and authorities in accordance with regulations
8. Open to competition that delivers added value. and the Articles of Association. The Company’s organs are
PT Bank Tabungan Negara (Persero) Tbk 411
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Corporate
Governance
established to ensure that the implementation of corporate and vendor management processes, centralization of
governance principles can perform effectively with clear roles accounting and reporting processes, centralization
and responsibilities so it creates a check and balance control of cash management through the implementation of
mechanism. In detail, the Governance structure and mechanisms Regional Cash Operation Management.
are explained in the Sub-Chapter of Corporate Governance j. Optimizing unproductive KCPs through substituting
Structure and Mechanism. services to Digital Channels by closing unproductive
outlets/KCPs.
Governance Process k. Implementation of a Sales Center tasked with managing
Non-Subsidized KPR for the Emerging Affluent Segment.
The Governance Process conducted by the Company is by l. Establishment of a BTN MSME credit center whose task
corporate organs and lower levels in performing their functions is to distribute BTN Micro Credit products, namely KUR
and duties in realizing commitment and governance structure in and SME Credit up to iDR 500 Million.
order to achieve governance results that are in accordance with m. Strengthening the BTN Organization through the
Governance principles. The Company’s Governance Process implementation of a Strategic Business Unit (SBU).
includes as follows: 4. Social and Environmental Responsibility
1. Implementation of the General Meeting of Shareholders
(GMS) Governance Outcome
2. Implementation of the Functions, Duties and Responsibilities
of the Board of Commissioners and Directors 1. GCG Assessment (BI/OJK) based on self-assessment results
3. Implementation of Business Process Improvement (BPI) and with a composite score of rank 2.
Company Business Activities 2. GCG Third Party Assessment (CGPI, ACGS, Top GRC, and
a. The Company has separated the CRSD Division into CRSD others).
1 and CRSD 2 to separate Early Bucket and Late Bucket 3. The 2022 Governance Report.
management to maintain the quality of the Company’s 4. Sustainable growth in financial performance.
credit portfolio. 5. Establishment of a sustainable integrity system.
b. The Company has established a Personal Banking Division
(PBD) to support the achievement of high yield loans. Improvements in Guidelines and Governance
c. Establishment of a Human Capital Business Partner of Preparation of Policies
(HCBP) which acts as an effective business partner in
encouraging and ensuring the alignment of Human The Company through decision of Board of Directors makes
Capital strategy and operations to meet business changes of Policy Architecture and Procedures of Bank BTN,
needs and support corporate strategy. effectively prevailing since February 2, 2022. It purposes to
d. Establishment of the Environmental, Social & Governance improve governance and internal regulations so that those
(ESG Department) to support the implementation of will be more well-organized, not overlapping, effective, and
sustainable finance principles (SDGs). facilitating employees in using the guidelines of daily operational
e. The Company has established RLPC-BC (Regional implementation. The company has developed a special policy
Loan Processing Center-Business Control), CBC-BC number KK.9.A dated March 22, 2022 regarding Procedures for
(Commercial Banking Center-Business Control) and Governance of Bank Internal Regulations with due observance of
RBC (Regional Business Control) under the supervision the following principles:
of the Regional Office and coordination line to the Risk 1. Ease and Clarity
Management Work Unit which functions to improve 2. Efficiency and Effectiveness
supervision and mitigation of Operational Risks of 3. Aligned
Branch Offices and Regional Offices. 4. Measurable
f. The Operational Risk Management Information System 5. Dynamic
(ORMIS) system has been developed which consists of 6. Oriented to the user or the party being served
RCSA, LED and KRI in each work unit. Currently it has 7. Legal Compliance
been implemented in all Regional Offices and Branch 8. Legal Certainty
Offices.
g. Implementation of BPI Consumer Credit Phase 2, which In order to strengthen governance aspects and eliminate
includes an automatic disbursement process and stock overlapping regulations and make it easier for employees to
management. carry out daily operational activities, the Company needs to
h. Implementation of Digitalization & Automation Project carry out transformations, one of which is in the form of internal
(BPI Consumer Project: Decision Engine). regulatory transformation. The intended transformation of internal
i. Centralization of operational processes to the Regions regulations is realized in the form of implementing the Internal
and Head Office, through centralization of procurement Regulatory Architecture as follows:
412 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
4. Updating KK Number KK.6-E dated December 13, 2023
concerning Anti-Bribery Management System Guidelines
(ISO 37001:20160.
5. Technical Instructions Number PT.6-F.1 dated September 15,
2023 concerning Good Corporate Governance Assessment.
AD
Improvement of Guidelines of Code of Conduct for the Board of
Commissioners and Directors
Public policy 1. Guidelines and Rules for the Board of Commissioners
Number 05/KOM/BTN/2023 dated December 13, 2023
concerning Work Guidelines and Rules for the Board of
Commissioners of PT Bank Tabungan Negara (Persero) Tbk.
Special policy 2. Guidelines of Code of Conduct for the Board of Directors
through Special Policy Number KK.6-G dated September 12,
2023 concerning Guidelines for the Board of Directors.
Technical Instructions Improvement of the Board of Commissioners Committee Charter
and the Board of Directors Committee Policy
1. Committee Charter under the Board of Commissioners
a. The Audit Committee Charter Number 06/KOM/
Good Corporate
Corporate Culture Code of Conduct BTN/2023 dated December 13, 2023 concerning
Governance
Guidelines of Code of Conduct for Audit Committee.
b. The Remuneration and Nomination Committee Charter
All existing Internal Regulations with old Policy and Procedure Number 07/KOM/BTN/2023 dated December 13,
Architecture have been transformed into the New Policy and 2023 concerning Guidelines of Code of Conduct for
Procedure Architecture with the following details: Remuneration and Nomination Committee of PT Bank
1. 9 (Nine) General Policies have been issued which have become Tabungan Negara (Persero) Tbk.
Umbrella Policies for all Company operational activities. c. The Risk Monitoring Committee Charter Number 08/
2. 150 (one hundred and fifty) Special Policies (KK) have KOM/BTN/2023 dated December 13, 2023 concerning
been issued which are derivative regulations from General Guidelines of Code of Conduct for Risk Monitoring
Policies. Committee.
3. 239 (two hundred and thirty-nine) Technical Instructions have 2. Committee Charter of the Board of Directors
been issued which are derivative regulations from Special a. Special Policy Number KK.9-D dated March 30,
Policies. 2023concerning Governance Procedures for the Board
of Directors Committee
Furthermore, the Company also revoked existing internal
regulations that were no longer valid or no longer used. In Certification and Surveillance of ISO 37001:2016 Anti-Bribery
this Internal Regulation transformation, Bank BTN also uses a Management System
digital platform as a means of disseminating the latest Internal In an effort to maintain the ISO 37001:2016 Anti-Bribery
Regulations which can be accessed by all employees, namely Management System (SMAP) certificate, the Company conducted
through the PPDigital application. The existence of PPDigital will an ISO 37001:2016 SMAP recertification audit and surveillance
make it easier for employees to obtain information regarding audit. On the July 24 to 28, 2023, the Company has succeeded
the latest Internal Regulations and those related to the work and in maintaining SMAP certification by obtaining a certificate
activities of the employee in question. for the recertification audit and surveillance audit by the ISO
37001:2016 SMAP Certification Institution in terms of goods
Improvement of Governance Regulation and/or services procurement in the Procurement and Fixed Asset
In 2023, the Company has drafted and renewed the following Management Division (PFAD), Commercial credit in the Commercial
policies, as follows: Banking Division (CMBD), Corporate Banking Division (CBD),
1. General Policy Number KU.6 dated December 5, 2022 and Wholesales Credit Risk Division (WRD), and small medium
concerning Law, Compliance, AML & PPT and Corporate credit in all Regional Offices at SME Restructuring. In addition,
Governance. the Company has expanded the scope of ISO 37001:2016 Anti-
2. Special Policy Number KK.6-F dated August 28, 2023 Bribery Management System (SMAP) to the scope of the Small
concerning Good Corporate Governance Procedures. Medium Enterprise Banking Division (SMBD) and 4 Commercial
3. Special Policy Number KK.6-H dated October 10, 2023 Banking Centers (Jakarta Raya, Bintaro, Bekasi and Bandung). The
concerning Procedures of Conflicts of Interest Management. Company is committed to performing continuous improvement in
implementing ISO 37001:2016 SMAP to achieve its goal to be free
from corruption, collusion, and nepotism.
PT Bank Tabungan Negara (Persero) Tbk 413
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Corporate
Governance
Strengthening the Implementation of FSA Guidelines and ASEAN CG SCORECARD
Improving the quality of governance by implementing the ASEAN CG Scorecard is carried out in accordance with the mandate of
OJK Regulation No.21/POJK.04/2015 and OJK Circular Letters No.32/SEOJK.04/2015 as well as international governance best
practices. The issuance of a number of new OJK Regulations during 2023 is certainly a compliance aspect that is always maintained
by the Company. Namely, among other things related to OJK Regulation Number 17 of 2023 concerning the Implementation of
Governance for Commercial Banks and OJK Regulation No. 9 of 2023 concerning the Use of Public Accounting Services and Public
Accounting Firms in Financial Services.
Zero Tolerance to Fraud & Zero Defect Program
The Company has implemented fraud risk management through the implementation of 4 (four) anti-fraud strategy pillars, namely
prevention, detection, investigation, reporting sanctions and monitoring, evaluation and follow-up.
Initiatives of Integrated Governance, Risk, and Compliance (IGRC) Implementation
The Company always performs Compliance Risk Monitoring through the development of compliance dashboard, a compliance with
Compliance Regulatory aspects related to ISO 37001:2016 Anti-Bribery Management System and ISO 37301:2021 Compliance
Management System, as well as increases commitment to encourage the realization of Compliance Culture at all levels of organization
at the Company.
GENERAL MEETING OF SHAREHOLDERS
BOARD OF COMMISSIONERS & BOARD OF DIRECTIONS
1st Line 1,5 Line 2nd Line 3rd Line
Compliance
Execution
Branch Office, Sharia Branch Office
Assurance
Process CMGD
Divisions, Regional Offices,
Internal Audit Division
Governance Governance Governance
Structure Process Outcome
RBC (BBC, CBC)
Implementasi
& Praktik
Risk
Inherent
& Procedures
Regulations
OJK dan BI
Policy
Risk Assurance ERMD
KPMR
Policy Manager
PPD
Independence Assurance
AKHLAK: Core Values and 18 Behavioral Guidelines
Trustworthy Competent Harmonious Loyal Adaptive Collaborative
414 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
In 2023, the Company has already obtained an iGRC Self-Assessment, consisting of Governance, Risk Profile, and Profitability, with
Quarter IV iGRC. The Company has also developed iGRC to the implementation stage by incorporating the iGRC Program into Corporate
Culture with the scope of ensuring Compliance Culture and Risk Culture at all organizational levels and businesses of the Company
through sustainable activities.
• Cooperation with Corruption Eradication Commission (KPK) in the Professional Integrity Program (PROFIT)
Since 2019, the Company has collaborated with the Corruption Eradication Commission (KPK) in the Professional with Integrity
(PROFIT) movement through activities including (1) participation in training as Integrity Builder Experts (API) to oversee efforts
to prevent corruption, (2) campaign collaboration programs with KPK on Anti-Corruption through various communication media
channels, (3) Self-Assessment on Checklist of Adequate Corruption Prevention Guidelines for Corporation, and (4) Anti-Corruption
Counselor Certification Program (PAKSI).
• Integrity Builder Expert (API) Certification
Integrity Building Expert Certification (API) is a certified personnel who is competent to build a national standard integrity system
in efforts to eradicate and prevent corruption organized by the KPK Professional Certification Agency (LSP). In 2023 the Company
succeeded in carrying out the Integrity Development Expert (API) certification Main Scheme and conducting Integrity Building Expert
(API) certifications for Senior and Junior Scheme as of 26 people, bringing the total since 2019 to 85 people.
• Anti-Corruption Counselor (PAKSI) Certification
The company, in supporting programs and efforts to prevent corruption from the Corruption Eradication Committee, participated in Anti-
Corruption Extension (PAKSI) which involved company employees and representatives of the Association of State Savings Bank Employees
and Pensioners’ Wives (IIKPA). As of 2022, 22 employees had been certified PAKSI and 5 employees had been certified IIKPA employees.
Furthermore, in 2023, 8 employees of BTN and 1 person from IIKPA had also been declared competent as Anti-Corruption Instructors by
the LSP KPK, so that the total PAKSI of Bank BTN until 2023 was 36 people. PAKSI are personnel who are occupationally certified as Anti-
Corruption Instructor and have the scope of anti-corruption counseling in certain fields and are assigned by their organization to carry out
anti-corruption counseling activities within the scope of the organization and its organizational network.
The RKAB implementation of Bank BTN for 2023 is formulated into 5 (five) Sustainable Finance Pillars, as follows:
SUSTAINABLE FINANCE
Social Responsibility
Product Procedures & Policies Human Resources Technology
& Environment
Product development and Ensure policies and risk HR capacity in supporting the Use of digital applications to Arranging a series of programs,
operations that take into mitigation have been implementation of Sustainable develop bank products and/ including social issues
account economic, social and implemented for products and Finance or services
environmental aspects /for bank services
PT Bank Tabungan Negara (Persero) Tbk 415
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Corporate
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Corporate Governance
Structure and Mechanism
Company Organ Structure
Republic of Indonesia Law Number 40 of 2007 on Limited Liability Companies stipulates that the Organ of the Company consists of a
General Meeting of Shareholders, the Board of Directors, and the Board of Commissioners. General Meeting of Shareholders, the Board
of Directors, and the Board of Commissioners mutually respect duties, responsibilities, and authorities in accordance with regulations
of the Article of Association. The organ of the Company is established to assure the effective implementation of corporate governance
principles with clear roles and responsibilities so as to create a control mechanism of check and balance.
General Meeting of
Shareholders (GMS)
Board of Commissioners Board of Directors Sharia Supervisory Board
Secretary
Corporate Secretary
Board of Commissioners
Eksternal Auditor
Audit Committee Risk Management Committee Internal Audit Work Unit
Risk Monitoring Committee Asset and Liability Committee Risk Management Work Unit
Credit Committee
Remuneration
Credit or Financing Committee Compliance Work Unit
and Nomination Committee
Information Technology Steering
Other Work Units
Committee
Human Capital Committee Sharia Business Unit
Business Committee
Committee
Transformation Director
ESG Committee
416 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Governance Soft Structure 11. Guidelines of Business Ethics and Code of Conduct ratified
in the Regulation of Board of Directors No. 16/PD/
In terms of improving the quality and coverage of the CMPD/2015.
implementation of sustainable governance, the Company drafts 12. Special Policy No. KK.6-H dated October 10, 2023,
and applies a governance soft structure regulating the relationship concerning Procedures of Conflict-of-Interest Handling.
between organs in the Company; hence, duties, responsibilities, 13. Whistleblowing System Management Guidelines through
and authorities of each organ are clear in accordance with the Technical Instructions Number PT.7-B.2 dated October 31,
provisions of applicable regulations, GCG principles, healthy 2023 concerning Whistleblowing System Management.
business ethics, or best practices. The governance soft structure 14. Special Policy No. KK.6-F dated August 28, 2023,
of the Company is a policy structure used as framework and concerning Procedures of Good Corporate Governance.
governance in policy drafting as well as the implementation of 15. The update of KK No. KK.6-E dated December 13, 2023,
the Company’s activities, including: concerning Procedures for Implementing Anti-Bribery
1. The Articles of Association of the Bank has been amended Management System (ISO 37001:2016).
several times, as last amended based on the Deed of Decision 16. Technical Instructions No. PT.6-F.1 dated September 15,
of the Extraordinary General Meeting of Stockholders 2023, about Governance Assessment of Good Corporate
(EGMS) No. 28 dated March 28, 2023, made by Ashoya Governance.
Ratam, S.H., M.Kn., Notary in South Jakarta and approved 17. The update of technical instructions No. PT.6-E.1 dated
by the Ministry of Laws and Human Rights of the Republic December 21, 2023, concerning Procedures for
of Indonesia, No. AHU-0023685.Ah.01.02.TAHUN 2023 implementing Anti-Bribery Management System (ISO 37001:
dated April 20, 2023. 2016).
2. Working Relationship between Board of Commissioners and
Board of Directors, ratified in the Joint Decree of Board of
Commissioners No.01/DEKOM-BTN/2021 and Board of Corporate Governance Mechanism
Directors No.01/DIR-BTN/2021.
3. Guidelines of GCG ratified in the Special Policy No. KK.6-F Shareholders
dated August 25, 2023, concerning the Guidelines of Good
Corporate Governance. As one of the State-Owned Enterprises under a public company
4. The Board of Commissioners’ Work Guidelines and Rules status, the largest shareholder of the Company is the Republic of
are ratified in Board of Commissioners Decree No. 05/ Indonesia (60,00%), which places the Republic of Indonesia as
KOM-BTN/2023 as an update to the Board Manual which the Controlling Shareholder. In addition, the Republic of Indonesia
becomes a work guideline. also owns 1 (one) share of Series A Dwiwarna providing
5. Guidelines and Manual of Board of Directors through the holder with privilege rights that are not entitled to other
Special Policy No. KK.6-G dated September 12, 2023, shareholders other than the Controlling ShareholderControlling
about Guidelines and Manual of Board of Directors. shareholders. Apart from that, 40% of the Company’s shares are
6. Guidelines and Work Procedures of the Audit Committee owned by the public. The list of shareholders as of December 31,
Number 06/KOM/BTN/2023 dated December 13, 2023 2023 is 12,887,145,542 shares consisting of 1 (one) Dwiwarna
concerning Guidelines and Work Procedures of the Audit Series A share and 12,887,145,541 Series B shares
Committee of PT Bank Tabungan Negara (Persero) Tbk.
7. Guidelines and Work Rules of the Remuneration and Shareholders’ Rights
Nomination Committee Number 07/KOM/BTN/2023
dated December 13, 2023 concerning Guidelines and Work The Company owns 2 (two) types of shares, namely Series A
Procedures of the Remuneration and Nomination Committee Dwiwarna Shares and Series B Shares, with a nominal value
of PT Bank Tabungan Negara (Persero) Tbk. of Rp500 per share. Series A Dwiwarna Shareholder is the
8. Guidelines and Work Procedures of the Risk Monitoring controlling shareholder and has privileges with the following
Committee Number 08/KOM/BTN/2023 dated December rights and authorities:
13, 2023 concerning Guidelines and Work Procedures of the Special Rights and Authorities of Series A Dwiwarna Shareholders
Risk Monitoring Committee. 1. The right to approve in the GMS for the following issues:
9. Special Policy No. KK.9-D dated March 30, 2023, a. Approval for amendments to the Articles of Association.
concerning Governance Procedures of the Board of Directors b. Approval for Capital changes.
Committee. c. Approval for the appointment and dismissal of members
10. Special Policy No. KK.6-A dated April 24, 2022, concerning of the Board of Directors and the Board of Commissioners.
Procedures of Gratification Control and Technical Instructions
No. PT.6-A.1 dated April 25, 2022, concerning Procedures
for Implementing the Gratification Control..
PT Bank Tabungan Negara (Persero) Tbk 417
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Corporate
Governance
d. Approval regarding merger, consolidation, acquisition, 2. The right to obtain information regarding the Company in a
separation, and dissolution. timely, accountably, and orderly manner unless for matters of
e. Approval for remuneration for members of the Board of a confidential nature.
Directors and Board of Commissioners. 3. The right to receive a share of the Company’s profits intended
f. Approval for assets transfer based on the Articles of for Shareholders in the form of dividends and other profit
Association that requires GMS approval. sharing, in proportion to the number of shares owned.
g. Approval for participation and reduction in the 4. The right to obtain a comprehensive explanation and
percentage of equity participation in other companies accurate information on the GMS procedures requirements
based on the Articles of Association that requires the Perseroan with the mechanism for exercising the said rights in
GMS approval. accordance with the provisions in the Articles of Association
h. Approval for the use of profits. and statutory regulations
i. Approval for non-operational long-term investment and 5. In the event that there is more than one type and classification
financing based on the Articles of Association that of shares in the Company, each shareholder has the right
requires the GMS approval. to vote according to the type, classification, and a number
2. The right to nominate candidates for members of the Board of of shares owned, and each shareholder has the right to be
Directors and the Board of Commissioners. treated equally based on the type and classification of shares
3. The right to propose the GMS agenda. owned.
4. The right to request and access Company data and documents. 6. The right to transfer, release rights or issue a guarantee for
Apart from the privileges of Series A Dwiwarna Shareholders, debts from all or most of the Company’s assets that are more
as long as the Company’s Article of Association does not than 50% of the total value of the Company’s net assets,
specify otherwise, the Series A Dwiwarna Shareholder and either in one separate or several interconnected transactions;
the Series B Shareholder have the same rights. the Board of Directors is required to obtain GMS approval.
7. The right to propose GMS agenda items with details:
Equal Rights for Series A Dwiwarna Shareholders and Series B a. Series A Dwiwarna shareholder;
Shareholders b. 1 (one) or more shareholders representing 1/20 (one
1. The right to attend, provide opinions, and vote in the GMS twentieth) or more of the total number of shares that have
based on one share; the holder is entitled to cast 1 (one) been issued by the Company with valid voting rights.
vote.
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2023 Annual Report
General Meeting of Shareholders
Process of GMS and Voting Mechanism
The holding of the Company’s GMS refers to the Limited Liability Company Law and OJK Regulation 15/POJK.04/2020 dated April 20,
2020, regarding the Plan and Implementation of the General Meeting of Shareholders of a Public Company and the Company’s Articles
of Association. The stages of holding the GMS are as follows:
Notification of Plan
Announcement of the holding of Invitation to Hold GMS via Mass
for Holding GMS to
the GMS via mass media Media
Regulators
No later than 5 (five) working No later than 14 (fourteen) days No later than 21 (twenty one)
days before the announcement before the invitation to the GMS, days before the GMS is held,
of the GMS, without taking into without taking into account the without taking into account the
account the date of the GMS date of the announcement and date of the invitation and the date
announcement. the date of the invitation. of the GMS.
1 2 3
6 5 4
Announcement of Summary of
GMS Minutes via Mass Media,
GMS Minutes/Minutes Stock Exchange Website, Issuer Implementation of the GMS
Website, and e-GMS Provider
Website
No later than 30 (thirty) days No later than 2 (two) working
Implementation of the GMS.
after the GMS is held. days after the GMS is held.
To provide opportunities for individual and institutional The voting mechanism at the GMS has been included in the GMS
shareholders to participate actively in using their rights as Rules and Procedures on the Company’s website when calling
shareholders, the Company makes announcements and summons for the GMS. Likewise, explanations for each GMS agenda
for the GMS within their respective time periods, at least through item have been included in the GMS invitation submitted via the
the Stock Exchange website, the e-GMS provider website, and Company’s website.
the website Company website in Indonesian and English. The
Company is obliged to determine the place and time for holding GMS Chairperson
the GMS. The place where the GMS is held must be in the The GMS is led by the Chairperson of the GMS with the following
territory of the Republic of Indonesia, that is, it can be held in: conditions:
1. The Company’s office; 1. The leader of the GMS is a member of the Board of
2. The Company’s business unit; Commissioners appointed by the Board of Commissioners.
3. The provincial capital of the domicile or place of the 2. In the event that all members of the Board of Commissioners
Company’s main business activities; or are absent or unable to attend, the GMS shall be chaired by
4. The province of the Stock Exchange where the Company’s a member of the Board of Directors appointed by the Board
shares are listed. of Directors.
PT Bank Tabungan Negara (Persero) Tbk 419
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Corporate
Governance
3. In the event that all members of the Board of Commissioners by shareholders of shares with valid voting rights in the
or members of the Board of Directors are absent or unable to quorum of attendance and the decision-making requirements
attend, the GMS shall be chaired by the shareholders present set by FSA upon request of the Company.
at the GMS appointed from and by the GMS participants.
4. In the event that a member of the Board of Commissioners The quorum as referred to in the item above adjusts the GMS
appointed by the Board of Commissioners to chair the GMS agenda as stipulated in the applicable laws and regulations and
has a conflict of interest with the agenda to be decided at the Company’s Articles of Association.
the GMS, the GMS shall be chaired by another member of
the Board of Commissioners who has no conflict of interest Procedures of GMS Question and Answer
appointed by the Board of Commissioners. In discussing each GMS agenda item, the Chair of the Meeting
5. In the event that all members of the Board of Commissioners will provide the Eligible Shareholders or their proxies with the
have a conflict of interest, the GMS shall be chaired by a opportunity to submit questions/opinions/suggestions in writing
member of the Board of Directors appointed by the Board of before voting is held and after discussion of the GMS agenda items.
Directors. Procedure to be followed:
6. In the event that one of the members of the Board of Directors 1. The Chairman of the Meeting will provide the Eligible
appointed by the Board of Directors to lead the GMS has Shareholders or their authorized proxies with the opportunity
a conflict of interest on the agenda to be decided at the to ask questions, express opinions and/or submit
GMS, the GMS shall be chaired by a member of the Board suggestions. At each question and answer session, 3 (three)
of Directors who does not have a conflict of interest. Eligible Shareholders or their authorized proxies will be
7. In the event that all members of the Board of Directors have given the opportunity to submit written questions/opinions/
a conflict of interest, the GMS shall be chaired by a non- suggestions. By considering the questions/opinions/
controlling shareholder who is elected by the majority of the suggestions that have been submitted, the Meeting Chair
other shareholders present at the GMS. can limit the number of questions/opinions/suggestions
8. The Chairperson of the GMS has the right to request that submitted
those present prove their authority to attend the GMS and/or 2. Only Entitled Shareholders or their authorized proxies have
request power of attorney to represent the shareholders. The the right to ask questions, express opinions and/or submit
power of attorney can be accessed through the Company’s suggestions
website in the Investor Relations - GMS - Invitation section. 3. Entitled Shareholders or their authorized proxies who wish
9. The chairman of the GMS has the right to take steps deemed to ask questions, express opinions and/or make suggestions
necessary so that the GMS can run smoothly and in an are asked to raise their hands, and then the Meeting officer
orderly manner so that it can fulfill its objectives. will hand them a question/opinion/proposal form to fill in
the name of the Entitled Shareholder, number of shares.
GMS Quorum owned/represented and questions/opinions/suggestions
Based on the Articles of Association, the quorum of attendance submitted. The question/opinion/suggestion form must be
and resolutions of the GMS on matters that must be decided at submitted to the Meeting officer to be submitted to the Chair
the Meeting are carried out by following the provisions: of the Meeting and first validated by a Notary
1. Attended by shareholders representing more than ½ (one- 4. Every question/opinion/suggestion submitted by the Entitled
half) of the total shares with valid voting rights and the Shareholder must meet the requirements that in the opinion of
decision is valid if approved by more than ½ (one-half) of the Chair of the Meeting the matter is directly related to the
the total shares with valid voting rights unless the Law and/or Meeting agenda item being discussed.
Articles of Association stipulates a larger quorum. 5. The Chair of the Meeting will read the questions/opinions/
2. In the event that the quorum of attendance is not achieved, suggestions submitted and respond to the questions/
then the second GMS is valid and has the right to make opinions/proposals one by one. If necessary, the Chair of
binding decisions if attended by shareholders representing at the Meeting will invite members of the Board of Directors or
least 1/3 (one-third) of the total number of shares with valid Board of Commissioners of the Company or Institutions and/
voting rights and the resolution is valid if approved by more or Supporting Professionals to answer or respond to these
than ½ (one half) of the total number of shares with voting questions/opinions/suggestions.
rights present at the meeting unless the Law and/or Articles 6. After all questions/opinions/suggestions have been
of Association stipulates a larger quorum. answered or responded to, a vote will be held, only Entitled
3. If the quorum of attendance at the second GMS is not Shareholders or their legal proxies have the right to vote.
reached, the third GMS may be held provided that the third
GMS is valid and has the right to make decisions if attended
420 PT Bank Tabungan Negara (Persero) Tbk
Page 52
2023 Annual Report
Annual GMS 2023 Implementation and Realization
Stages Description
The Letter Number 151/DIR/CSD/I/2023 dated January 26, 2023 concerning the Submission of the Implementation
Date and Agenda of the 2022 Annual GMS of PT Bank Tabungan Negara (Persero) Tbk submitted to the OJK with a copy
Notification
to PT Bursa Efek Indonesia, PT Kustodian Sentral Efek Indonesia , PT Datindo Entrycom, and the Company’s Board of
Commissioners.
Published on the e-GMS provider website, the Indonesia Stock Exchange website, and the Company website dated
Announcement
February 7, 2023.
Published on the e-GMS provider website, the Indonesia Stock Exchange website, and the Company website dated
Invitation
February 22, 2023.
The GMS was held on Thursday, dated March 16, 2023 at 14.33 WIB – 17.18 WIB at the BTN Tower Building, 6th floor
Implementation
Jl. Gajah Mada No. 1 Central Jakarta 10130
Summary of GMS Published on the e-GMS provider website, the Indonesia Stock Exchange website, and the Company website dated March
Minutes 17, 2023.
The Letter Number 508/CSD/RCD/IV/2023 dated April 12, 2023 concerning the Submission of the Deed of Minutes of
GMS Minutes the 2023 Annual General Meeting of Shareholders (AGMS) of PT Bank Tabungan Negara (Persero) Tbk submitted to the
OJK dated April 12, 2023.
Recapitulation of Attendance at the 2023 Annual GMS
The meeting was chaired by Chandra M. Hamzah, as the President Commissioner/Independent, in accordance with the decision of the
Board of Commissioners Meeting dated March 08, 2023, which was conveyed by the letter of Board of Commissioners No. 46/KOM/
BTN/III/2023 dated March 08, 2023 concerning the Chairman of the Annual General Meeting of Shareholders Year 2022 of PT Bank
Tabungan Negara (Persero) Tbk, and attended by all members of Board of Commissioners, all members of Board of Directors and all
members of the Company’s Audit Committee, listed as follows:
No. Name Position Attendance
1. Chandra M. Hamzah President Commissioner/ Independent Present
2. Iqbal Latanro Vice-President Commissioner/Independent Present
3. Ahdi Jumhari Luddin* Independent Commissioner Present
4. Armand B. Arief Independent Commissioner Present
5. Sentot A. Sentausa Independent Commissioner Present
6. Andin Hadiyanto Commissioner Present
7. Herry Trisaputra Zuna* Commissioner Present
8. Himawan Arief Sugoto Commissioner Present
9. Mohamad Yusuf Permana* Commissioner Present
10. Haru Koesmahargyo President Director Present
11. Nixon L.P. Napitupulu Vice President Director Present
12. Andi Nirwoto Director of IT and Digital Present
13. Elisabeth Novie Riswanti Director of Assets Management Present
14. Jasmin Director of Distribution and Funding Present
15. Setiyo Wibowo Director of Risk Management Present
16. Hirwandi Gafar Director of Consumers Present
17. Nofry Rony Poetra Director of Finance Present
18. Eko Waluyo Director of Human Capital, Compliance and Legal Present
19. Endang A. Suprijatna Member of the Audit Committee Present
20. Peter Eko Budi Darwito Member of the Audit Committee Present
* Attended the meeting via video teleconference.
Independent Vote Counters
The results of decision-making are calculated by PT Datindo Entrycom as Securities Administration Bureau (“BAE”) and then validated by
Notary Ashoya Ratam, S.H., M.Kn, both of whom were appointed by the Company.
PT Bank Tabungan Negara (Persero) Tbk 421
Page 53
Corporate
Governance
Resolutions and Realization of the 2023 Annual GMS
First Agenda
The Approval of Annual Report and the Ratification of the Company’s Financial Statement, and Approval of the Board of Commissioners Supervisory
Report and the Ratification of Micro and Small Business Funding (PUMK) Program Year 2022. Along with granting full settlement and release of liability
(volledig acquit et de charge) to all members of the Board of Directors for the Management Actions and all members of the Board of Commissioners for
the Supervisory Actions carried out during the Fiscal Year of 2022.
There were 3 (three) shareholders who submitted questions, opinions and/or suggestions regarding the First Agenda of the Meeting. The summary and
essence of the question and answer process for the agenda item is as follows:
No. Responses/Questions Answer
In order to improve the Company's performance and the effectiveness
of coaching PT Bank Tabungan Negara (Persero) Tbk ("BTN"), we
hereby convey the response of the Series A Dwiwarna Shareholders
as follows:
1. For the Company's performance achievements in the 2022
Financial Year, we would like to express our thanks and
appreciation to all levels of the Board of Commissioners, Directors
and BTN Employees for:
a. Increasing the Company's performance achievements and
commitment to maintaining the Bank's sustainability amidst
the weakening global economy post the Covid-19 pandemic,
including:
1) The Company's Net Profit increased 28.14% yoy or
reached IDR 3,045 billion.
2) Total credit grew 8.53% yoy from IDR 274.8 trillion to
IDR 298.3 trillion.
3) Third Party Funds grew 8.77% from an achievement of
IDR 296.0 trillion in 2021, rising to IDR 321.9 trillion in
2022. Thank you Series A Dwiwarna Shareholders for your response. The
1. Company will record and follow up on records from Series A Dwiwarna
4) Cost of Funds improved from 3.13% to 2.60%.
Shareholders.
5) Cost efficiency is demonstrated by the decline in the
BOPO ratio from 89.28% to 86.00%.
These performance achievements should be improved in
the next period so that the company can contribute more
optimally to shareholder returns.
b. The Company's success in implementing the Rights Issue
resulted in oversubscription for the portion of public
shareholders being 1.6 times. This shows investors' confidence
in BTN's future performance prospects, which are expected
to continue to grow and be sustainable through increasing
housing finance distribution capacity in Indonesia.
2. Matters that need attention from BTN's Board of Commissioners
and Directors to improve performance in the future are as follows:
a. Anticipating the uncertain conditions in the global economy
in 2023 which will lead to a potential decline in credit
demand, an upward trend in interest rates and inflationary
pressures, the Company should determine a more selective
credit distribution strategy, implement sustainable credit risk
management and optimal liquidity management.
422 PT Bank Tabungan Negara (Persero) Tbk
Page 54
2023 Annual Report
No. Responses/Questions Answer
b. Anticipating a decline in credit quality due to the end of
the relaxation period, the Company must maintain an
adequate coverage ratio through the formation of CKPN by
taking into account valid and relevant internal and external
conditions, as well as the possibility of a decline in credit
portfolio quality beyond predictions. It is hoped that the
experience of +/-3 (three) years during the pandemic will
be a lesson learned for BTN in determining strategies and
managing business risks in the future.
c. Sharpening strategies for reducing the cost of funds by
focusing on low cost funding in low-cost fund products
(CASA) through optimal service for customers and reliable
e-channel support as well as re-negotiating and re-profiling
customer interest rates for 50 Core Depositors during renewal
to maintain cost of funds at the optimal level.
d. Developing e-channels to focus on the most valuable product
(MVP) which is tailored to customer needs and continuously
monitoring the conformity between the achievement of
promised benefits and the quality and time targets that have
been determined.
e. Developing strategies in the retail transaction, e-channel
transaction and digital mortgage segments as an effort to
increase fee-based income so as to create a competitive
advantage in the property and housing financing segment.
f. Maintaining commitment to developing ESG initiatives, including
through the Company's work programs, lending and issuing
debt securities based on green financing principles.
g. Complete follow-up actions on internal and external audit/
examination findings, optimize the effectiveness of the
implementation of the three lines of defense in the Company's
operations, and always prioritize the principles of good
corporate governance and Anti Money Laundering and Counter-
Terrorism Financing (AML-CFT) provisions.
1. The company has the opportunity of 600,000 potential customers
who can be offered top up credit with higher margins (KUR, KAR,
and KRING). Currently the Company is conducting trials with a
simpler and faster process with Teken Aja technology, which does
not go through an application process, but through an offer. This
process is in the process of being finalized and will be rolled out
1. What is the synergy of High Yield Loan (KTA) acquisition and soon, because it is expected to increase high-margin credit.
payroll to increase CASA? 2. Regarding CASA, the Company is currently developing several
2.
2. Can the NIM be maintained at around 4% with an increased Cost
savings products, namely BTN Bisnis. The growth of this BTN Bisnis
of Credit / Cost of Funds?
product continues to be pursued, until as of December 31 2022
IDR 2 trillion has been collected. This strategy is in line with the
efforts made by the Company to continue to improve the value
chain related to the housing business
3. NIM will still be maintained at around 4% - 4.4%. The company
has several high-margin credit products, namely KPR BTN
Subsidized Interest Difference.
PT Bank Tabungan Negara (Persero) Tbk 423
Page 55
Corporate
Governance
No. Responses/Questions Answer
The first agenda item for the Meeting is related to financial reports
which have taken into account accounting principles and have been
The Company’s profit amounted to IDR 3.04 trillion because it involved
3. audited by an independent Public Accounting Firm. Before providing
several loan accounts which were questioned by Shareholders.
an audit opinion, the Public Accounting Firm has discussed with the
regulator. Other matters are not directly related to the Meeting agenda.
Voting Results
Agree : 10,356,519,438 (99.4981302%)
Disagree : 21,062 (0.0002023%)
Abstain : 52,217,346 (0.5016674
Resolutions
1. Approved the Annual Report of the Company including the Board of Commissioners’ Supervisory Task Report for the 2022 fiscal year ending on
December 31, 2022.
2. Ratified:
a. Financial Statement of the Company for the 2022 fiscal year ending on December 31, 2022, which was audited by the Public Accounting Firm
(KAP) of Purwantono, Sungkoro & Surja in accordance with the Report No. 00082/2.1032/AU.1/07/0240-3/1/II/2023 dated February
17, 2023.
b. Financial Statement of Micro and Small Business Funding for the 2022 fiscal year ending on December 31, 2022, which was audited by the
Public Accounting Firm (KAP) of Purwantono, Sungkoro & Surja in accordance with the Report No. 00083/2.1032/AU.2/07/0240-2/1/
II/2023 dated February 18, 2023, both with reasonable opinions in all the material matters.
3. With the approval of the Company’s Annual Report including the Board of Commissioners’ Supervisory Task Report and the approval of the Company’s
Financial Statement and the Financial Statement of Micro and Small Business Funding (PUMK) Program, all for the 2022 fiscal year ending on December
31, 2022, so the AGMS granted full settlement and release of liability (volledig acquit et de charge) to all members of Board of Directors for the
Management Actions and for all members of Board of Commissioners for the Company’s Supervisory Actions for the 2022 fiscal year ending on December
31, 2022, as long as these actions did not constitute a criminal act, and these actions are reflected in the aforementioned report.
Second Agend
Determination of the Use of the Company’s Net Profit for the 2022 Fiscal Year
There was 1 (one) shareholder who submitted questions, opinions, and/or suggestions, but contained the position that had been decided in the voting.
Voting Results
Agree : 10,403,502,187 (99.9495073%)
Disagree : 21,062 (0.0002023%)
Abstain : 5,234,597 (0.0502903%)
Resolutions
Approved and decided the use of net income of the Company in the 2022 fiscal year amounting to Rp3.045.071.859.198,- (Three trillion forty-five billion
seventy-one million eight hundred fifty-nine thousand one hundred ninety-eight rupiahs) as follows:
1. Divident of 20% (twenty percent) or RP609.014.371.840,- (Six hundred nine billion fourteen million three hundred seventy-one thousand eight hundred
forty rupiahs) set forth as Cash Dividends and distributed to shareholders which will be paid under the following conditions:
a. Special for Divident share of the Republic of Indonesia on ownership with 60% (sixty percent) shares amounting to Rp365.408.623.104,- (Three
hundred sixty-five billion four hundred eight million six hundred twenty-three thousand one hundred four rupiahs) will be deposited to the State General
Treasury Account in rupiahs.
b. Divident share of the other shareholders on ownership of 40% (forty percent) of public shares amounting to Rp243.605.748.736,- (Two hundred forty-
three billion six hundred five million seven hundred forty-eight thousand seven hundred thirty-six rupiahs) will be paid to shareholders proportionally
according to share ownership.
c. Granted the authority and power to the Board of Directors of the Company with substitution rights to determine the schedules and procedures for the
distribution of the dividends of the 2022 Fiscal Year in accordance with applicable laws and regulations.
Status: Realized
2. As much as 80% (eighty percent) or Rp. 2.436.057.487.358,- (Two hundred forty-three billion six hundred five million seven hundred forty-eight thousand
seven hundred thirty-six rupiahs) will be used as Retained Earnings.
Third Agenda
Determination of remuneration (salary/honorarium, facilities, and allowances) in 2023 and Tantiem for the Fiscal Year of 2022 for the Board of Directors
and Board of Commissioners of the Company.
The Minutes of Meeting stated that there was no questioner in the third agenda of the meeting.
Voting Results
Agree : 10,403,002,553 (99.9447072%)
Disagree : 531,596 (0.0051072%)
Abstain : 5,223,697 (0.0501856%)
Resolutions
1. Granted the authority and power to the Series A Dwiwarna Shareholders to determine the amount of tantiem for the 2022 Fiscal Year and salary/
honorarium, facilities, and allowances for 2023 for the members of Board of Commissioners.
2. Granted the authority and power to the Company’s Board of Commissioners by first obtaining written approval from the Series A Dwiwarna
Shareholders to determine the amount of tantiem for the 2022 Fiscal Year and salary/honorarium, facilities, and allowances for 2023 for the
members of the Board of Directors.
424 PT Bank Tabungan Negara (Persero) Tbk
Page 56
2023 Annual Report
Fourth Agenda
Appointed Public Accountant (AP) and/or Public Accounting Firm (KAP) to audit the Company’s Financial Statement and Financial Statement of Micro
and Small Business Funding (PMK) Program for the 2023 Fiscal Year.
The Minutes of Meeting stated that there was no questioner in the fourth agenda of the meeting.
Voting Results
Agree : 9,952,426,675 (95.6158921%)
Disagree : 451,099,682 (4.3338474%)
Abstain : 5,231,489 (0.0502605%)
Resolutions
1. Appointed Public Accounting Firm (KAP) Purwantono, Sungkoro & Surja (Ernst & Young Global Limited) as the Public Accounting Firm to audit the
Company’s Financial Statement and Financial Statement of Micro and Small Business Funding (PUMK) Program and other reports for the 2023 Fiscal
Year.
2. Granted the authority and power to the Company’s Board of Commissioners to appoint a Public Accounting Firm to audit the Company’s Financial
Statement of other periods in 2023 Fiscal Year for the purposes and interests of the Company.
3. Granted the authority and power to the Company’s Board of Commissioners to determine the fees and other requirements for the Public Accounting,
and determine the substitute of Purwantono, Sungko & Surja (Ernst & Young Global Limited), for any reason unable to complete the Company’s
Financial Statement and the Financial Statement of Micro and Small Business Funding (PUMK) Program for the 2023 Fiscal Year, as well as to
determine the fees and other requirement for the substitute of Public Accounting Firm.
Fifth Agenda
Approval of the Company’s Resolution Plan.
The Minutes of Meeting stated that there was no questioner in the fifth agenda of the meeting.
Voting Results
Agree: 10,403,476,130 (99.9492570%)
Disagree: 38,600 (0.0003708%)
Abstain: 5,243,116 (0.0503722%)
Resolutions
Approved the Resolution Plan Year 2022-2024 which has been prepared by the Company in accordance with Law No. 9 of 2016 concerning Prevention
and Handling of Financial System Crisis as amended by Law No. 4 of 2023 concerning Development and Strengthening of the Financial Sector and
Deposit Insurance Corporation (LPS) Regulation No. 1 of 2021 concerning Resolution Plans for Commercial Banks.
Sixth Agenda
The Report of Realization of Use of Proceeds from Public Offering of Bank BTN Sustainable Bonds IV Phase II Year 2022 and Additional Capital with
Pre-emptive rights through the Limited Public Offering II (PMHMETD II)
The sixth agenda item was a report, so there was no question-and-answer session.
Voting Results
The sixth agenda item was a report, so no decisions were made.
Resolutions
The sixth agenda item was report, so no decisions were made.
Seventh Agenda
Approval of the Amendment of the Company’s Articles of Association.
The Minutes of Meeting stated that there was no questioner in the seventh agenda of the meeting.
Voting Results
Agree : 9,301,715,765 (89.3643209%)
Disagree : 1,101,810,492 (10.5854177%)
Abstain : 5,231,589 (0.0502614%)
Resolutions
1. Approved the amendment of the Article of Association of the Company concerning:
a. Adjustments to provisions relating to the Company’s business activities as intended in Article 3 of the Company’s Articles of Association
refer to Republic of Indonesia Law No. 4 of 2023 concerning Development and Strengthening of the Financial Sector, and Central
Statistics Agency Regulation No. 2 of 2022 concerning Standard Classification of Indonesian Business Fields.
b. Completion of the Company’s Articles of Association in accordance with statutory provisions.
2. Approved the restatement of the entire provisions of Article of Association concerning the amendment as mentioned in point 1 (one) above.
3. Granted the power and authority to the Company’s Board of Directors with the right of substitution to perform any necessary actions concerning the
resolutions of the Meeting’s Agenda, including organizing and restating the entire Article of Association in a Notarial Deed, and granted power
with the right of substitution to submitting it to the competent authority to obtain the approval and/or the receipt of notification of the amendment of
Article of Associations of the Company, performing any necessary action for such requirements without any exception, including making addition
and/or amendments of the Company’s Articles of Association as required by the competent authority.
PT Bank Tabungan Negara (Persero) Tbk 425
Page 57
Corporate
Governance
Eighth Agenda
Changes in the Composition and Determination of Remuneration for the Sharia Supervisory Board of the Company’s Sharia Business Unit (USS).
The Minutes of Meeting stated that there was no questioner in the eighth agenda of the meeting.
Voting Results
Agree : 9,272,476,500 (89.0834107%)
Disagree : 1,131,049,757 (10.8663279%)
Abstain : 5,231,589 (0.0502614%)
Resolutions
1. Approved and ratified the honourable dismissal of Muhammad Quraish Shihab as the Chairman of the Company’s Sharia Supervisory Board and
Mohammad Hidayat as Member of the Company’s Sharia Supervisory Board, with gratitude and appreciation for his contribution of work and insight
provided during his tenure.
2. Approved and ratified the reappointment of Muhammad Quraish Shihab as the Chairman of the Company’s Sharia Supervisory Board of the second
period and effective after receiving the approval from the Financial Service Authority.
3. The term of office of members of the Company’s Sharia Supervisory Board as referred to in the second point above ends until the closing of the 5th Annual
GMS since the relevant appointment, namely AGMS held in 2028, considering the laws and regulations and without reducing the right of the AGMS to
dismiss at any time.
4. Approved the delegation of authority to the Company’s Board of Commissioners to appoint other Members of the Sharia Supervisory Board if necessary
to complete the composition of the Sharia Supervisory Board members and determine the remuneration of the Company’s Sharia Supervisory Board in the
context of supervising the Company’s business activities based on sharia principles.
2. Granted power and authority to the Company’s Board of Directors with the right of substitution to perform any necessary actions concerning the resolutions
of the Meeting’s Agenda in accordance with the statutory regulations, including to declare in a separate Notarial Deed and notify the composition of the
Company’s Sharia Supervisory Board to the Minister of Law and Human Rights.
Ninth Agenda
Changes in the Composition of the Company’s Management.
The Minutes of Meeting stated that there was no questioner in the ninth agenda of the meeting.
Voting Results
Agree : 9,268,759,831 (89.0477036%)
Disagree : 1,134,636,387 (10.9007857%)
Abstain : 5,361,628 (0.0515107%)
Resolutions
1. Ratified the honourable dismissal of Haru Koesmahargyo as the Company’s President Director appointed by the resolution of the Extraordinary
General Meeting of Shareholders in the year 2020, effective as of March 10, 2021, starting from the closing of the GMS, with gratitude and
appreciation for his contribution of work and insight provided during his tenure as the Company’s Management.
2. Transferred duties of Nixon L. P. Napitupulu who was appointed by the resolution of the Extraordinary General Meeting of Shareholders in the year
2021, effective as of March 2, 2022, originally as Vice President Director, he became President Director of the Company, with the term of office
continuing with the remaining term of office in accordance with the GMS Resolution on the appointment of the person concerned.
3. Appointed the following names as the Company’s Management Team:
a. Oni Febriarto Rahardjo – as Vice President Director;
b. Hakim Putratama – as Director of Institutional Banking
4. The term of office for the Board of Directors who were appointed as referred to no. 3 is following the regulations of the Articles of Association of the
Company, the prevailing Capital Market regulations, and without prejudice to the right of the General Meeting of Shareholder to dismiss them at
any time.
5. With the dismissal, transfer of duties and appointment of members of the Board of Directors as referred to in no. 1, no. 2, and no. 3, the composition
of the membership of the Company’s Board of Directors is as follows:
a. President Director: Nixon L.P. Napitupulu
b. Vice President Director: Oni Febriarto Rahardjo
c. Director of Finance: Nofry Rony Poetra
d. Director of Assets Management: Elisabeth Novie Riswanti
e. Director of Human Capital, Compliance, & Legal: Eko Waluyo
f. Director of Risk Management: Setiyo Wibowo
g. Director of Distribution & Funding: Jasmin
h. Director of IT & Digital: Andi Nirwoto
i. Director of Consumer: Hirwandi Gafar
j. Director of Institutional Banking: Hakim Putratama
6. Members of the Board of Directors who were transferred as mentioned in number 2 and appointed as mentioned in number 3 can only perform their
duty upon approval from the Financial Services Authority (OJK) concerning Fit and Proper Test and in compliance with the prevailing regulations. If
any Member of the Board of Directors of the Company is not approved as Member of Board of Directors in Fit and Proper Test conducted by FSA,
such Member of Board of Directors of the Company shall be discharged as of the date of such Fit and Proper Test result issued by FSA.
7. The appointed members of the Board of Directors as mentioned in number 3 who hold another position that is not allowed by prevailing regulations
to be held concurrently with the position of Member of Board of Directors of State-Owned Enterprise, shall resign or be discharged from such
position.
8. Requested the Board of Directors to submit a request in writing to FSA to perform Fit and Proper Test for the member of Board of Directors who was
transferred as mentioned in number 2 and was appointed as mentioned in number 3.
9. Granted the power with the right of substitution to the Board of Directors of the Company to state the Meeting’s Resolution in Notarial Deed, to
appear before a Notary or authorized official, and to do any necessary adjustments or corrections as required by any competent authorities for the
execution of this Meeting’s Resolutions.
426 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Implementation of the 2023 Extraordinary GMS and its Realization
Stages Details
Letter Number 704/DIR/CSD/XI/2022 dated November 24, 2022 concerning Submission of the Implementation Date and
Notification Agenda for the Extraordinary GMS of PT Bank Tabungan Negara (Persero) Tbk submitted to the OJK with copies of PT Bursa
Efek Indonesia, PT Kustodian Sentral Efek Indonesia, PT Datindo Entrycom, and the Board of Commissioners of the Company.
Published on the e-GMS provider website, the Indonesia Stock Exchange website, and the Company website dated December
Announcement
5, 2022.
Published on the e-GMS provider website, the Indonesia Stock Exchange website, and the Company website dated December
Summon
20, 2022.
The GMS was held on Wednesday, dated January 11, 2023 at 14.36 WIB – 15.10 WIB at the BTN Tower Building, 6th
Implementation
floor Jl. Gajah Mada No. 1 Central Jakarta 10130.
Announcement of the
Published on the e-GMS provider website, the Indonesia Stock Exchange website, and the Company website dated January
Summary of Minutes of
12, 2023.
the GMS
Letter Number 91/CSD/RCD/II/2023 dated February 3, 2023 concerning Submission of the Deed of Minutes of the 2023
Minutes of the GSM Extraordinary General Meeting of Shareholders (EGMS) of PT Bank Tabungan Negara (Persero) Tbk submitted to the OJK
dated February 3, 2023.
Recapitulation of Attendance at the 2023 Extraordinary GMS
The 2023 Extraordinary GMS was attended by all members of the Board of Commissioners, all members of the Board of Directors and
all members of the Company’s Audit Committee as follows
No. Name Position Attendance
1. Chandra Hamzah President Commissioner/Independent Present
2. Iqbal Latanro Vice President Commissioner/Independent Present
3. Ahdi Jumhari Luddin Independent Commissioner Present
4. Armand B. Arief Independent Commissioner Present
5. Sentot A. Sentausa Independent Commissioner Present
6. Andin Hadiyanto Commissioner Present
7. Herry Trisaputra Zuna Commissioner Present
8. Himawan Arief Sugoto Commissioner Present
9. Haru Koesmahargyo President Director Present
10. Nixon L.P. Napitupulu Vice President Director Present
11. Nofry Rony Poetra Director of Finance Present
12. Eko Waluyo Director of Human Capital, Compliance and Legal Present
13. Setiyo Wibowo Director of Risk Management Present
14. Jasmin Director of Distribution and Funding Present
15. Andi Nirwoto Director of IT and Digital Present
16. Hirwandi Gafar Director of Consumers Present
17. Elisabeth Novie Riswanti Director of Assets Management Present
18. Adi Prakoso Audit Committee Member Present
19. Peter Eko Budi Darwito Audit Committee Member Present
Independent Vote Counters
The vote count was carried out by an independent party appointed by the Company, namely PT Datindo Entrycom as the Securities Administration
Bureau and subsequently validated by Notary Yumna Shabrina, S.H. M.Kn. as Subtitute Notary of Ashoya Ratam, SH, M.Kn.
PT Bank Tabungan Negara (Persero) Tbk 427
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Corporate
Governance
Resolutions and Realization of the 2023 Extraordinary GMS
Agenda
Approval of Changes in the Company’s Management Composition.
The Minutes of Meeting stated that there was no questioner in the agenda of the meeting.
Voting Results
Agree : 6.571.532.367 (88,5436487%)
Disagree : 826.139.714 (11,1312584%)
Abstain : 24.127.749 (0,3250930%)
Resolutions
1. Confirmed the honourable dismissal of Mr. Heru Budi Hartono as Commissioner of the Company appointed based on the 2019 EGMS dated
November 27, 2019, effective October 17, 2022, with gratitude for the contribution of energy and thoughts given while serving as Commissioner
of the Company.
2. Apponited Mr. Mohammad Yusuf Permana as Commissioner of the Company.
3. Honourably dismissed Mr. Andi Nirwoto as Director of IT & Digital appointed based on the 2018 GMS dated March 23, 2018 jo. EGMS 2019
dated November 27, 2019 jo. Annual GMS for Fiscal Year 2021 dated March 2, 2022, with gratitude for the contribution of energy and thoughts
given while serving as Management of the Company.
4. Appointed Mr. Andi Nirwoto as Director of IT & Digital.
5. The term of office of members of the Board of Commissioners and Board of Directors appointed as referred to in points 2 and 4, in accordance with
the provisions of the Company’s Articles of Association, taking into account the laws and regulations in the Capital Market and without prejudice to
the right of the GMS to dismiss at any time.
6. With the confirmation of the dismissal and appointment of members of the Board of Commissioners and Board of Directors as referred to in points
1, 2, 3, and 4, the composition of the membership of the Company’s Board of Commissioners and Directors shall be as follows:
a. Board of Commissioners
− President Commissioner/Independent Commissioner: Chandra Hamzah
− Vice President Commissioner/Independent Commissioner : lqbal Latanro
− Commissioner : Andin Hadiyanto
− Commissioner : Herry Trisaputra Zuna
− Commissioner : Himawan Arief Sugoto
− Commissioner : Mohamad Yusuf Permana
− Independent Commissioner : Armand B. Arief
− Independent Commissioner : Ahdi Jumhari Luddin
− Independent Commissioner : Sentot A. Sentausa
b. Board of Directors
− President Director : Haru Koesmahargyo
− Vice President Director : Nixon L.P. Napitupulu
− Director of Finance : Nofry Rony Poetra
− Director of Assets Management : Elisabeth Novie Riswanti
− Director of Human Capital, Compliance, & Legal : Eko Waluyo
− Director of Risk Management : Setiyo Wibowo
− Dirctor of Distribution & Funding : Jasmin
− Director of IT & Digital : Andi Nirwoto
− Director of Consumer : Hirwandi Gafar
7. The appointed members of the Board of Commissioners and Directors as referred to in points 2 and 4 can only carry out their duties after obtaining
approval from the Financial Services Authority (FSA) for the Fit & Proper Test and complying with applicable laws and regulations. If the Board of
Commissioners or Board of Directors of the Company is later declared disapproved as member of the Board of Commissioners or Board of Directors
in the Fit & proper test by FSA, the member of the Board of Commissioners or Board of Directors of the Company is honourably dismissed from the
date of the decision of the FSA Fit & Proper Test results.
8. The appointed members of the Board of Commissioners and Board of Directors as referred to in points 2 and 4 who are still holding in other positions
prohibited by laws and regulations to be concurrently serving as members of the Board of Commissioners of State-Owned enterprises, the person
concerned must resign or be dismissed from their positions.
9. Requested the Board of Directors to submit the written application to Financial Services Authority for the performance of the Fit and Proper Test to the
appointed members of the Board of Directors and Baord of Commissioners as referred to in point 2 and 4.
10. Granted authority to the Board of Directors of the Company to restate the resolutions taken in this GMS in the form of a Notarial Deed and appear
before a Notary or authorized official, and prepare the necessary adjustments or corrections as required by the competent authority for the
implementation of contents of the meeting resolutions.
428 PT Bank Tabungan Negara (Persero) Tbk
Page 60
2023 Annual Report
Implementation of the 2022 GMS and its Realization
Stages Details
Letter Number 07/DIR/CSD/I/2022 dated January 12, 2022 concerning Notification of Implementation Date and
Notification Agenda of the Annual GMS of PT Bank Tabungan Negara (Persero) Tbk was submitted to the FSA with a carbon
copy to PT Bursa Efek Indonesia, PT Kustodian Sentral Efek Indonesia, dan PT Datindo Entrycom.
Published through the e-GMS provider website, Indonesia Stock Exchange website , dan the Company’s website
Announcement
on Monday, January 24, 2022.
Published through the e-GMS provider website, Indonesia Stock Exchange website, and Bisnis Indonesia daily
Summon
newspaper on Tuesday, February 8, 2022.
The GMS was held on Wednesday, March 2, 2022 at 10.36 WIB – 14.08 WIB at Menara BTN Building, 6th floor
Implementation
Jl. Mada No. 1 Jakarta Pusat 10130.
Announcement of the Summary of Published through the e-GMS provider website, Indonesia Stock Exchange website, and the Company’s website
Minutes of the GMS on March 4, 2022.
Letter Number 175/CSD/CMA/III/2022 dated March 28, 2022 concerning the Submission of the Deed of
Minutes of the GMS Minutes of the Annual GMS for Fiscal Year 2021 of PT Bank Tabungan Negara (Persero) Tbk was submitted to
FSA with a carbon copy to PT Bursa Efek Indonesia on March 28, 2022.
Recapitulation of Attendance at the 2022 GMS
No. Name Position Attendance
1. Chandra M. Hamzah President Commissioner/Independent Present
2. Iqbal Latanro Vice President Commissioner/Independent Present
3. Ahdi Jumhari Luddin Independent Commissioner Present
4. Armand B. Arief Independent Commissioner Present
5. Eko Djoeli Heripoerwanto Commissioner Present
6. Heru Budi Hartono Commissioner Present
7. Andin Hadiyanto Commissioner Present
8. Haru Koesmahargyo President Director Present
9. Nixon L.P. Napitupulu Vice President Director Present
10. Nofry Rony Poetra Director of Finance, Planning and Treasury Present
11. Elisabeth Novie Riswanti Director of Wholesale Risk and Asset Management Present
12. Eko Waluyo Director of Compliance and Legal Present
13. Setiyo Wibowo Director of Risk Management and Transformation Present
14. Jasmin Director of Distribution and Retail Funding Present
15. Andi Nirwoto Director of Operations, IT, and Digital Banking Present
16. Hirwandi Gafar Director of Consumer and Commercial Lending Present
17. Adi Prakoso Audit Committee Member Present
18. Peter Eko Budi Darwito Audit Committee Member Present
Independent Vote Counters
The results of the decision-making are calculated by PT Datindo Entrycom as the Securities Administration Bureau (“BAE”) appointed by
the Company and further validated by Notary Ashoya Ratam, SH, MKn.
PT Bank Tabungan Negara (Persero) Tbk 429
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Corporate
Governance
Resolutions and Realization of The 2022 Annual GMS
First Agenda
Approval of the Annual Report and Ratification of the Company’s Financial Statements, Approval of the Board of Commissioners’ Supervisory Report
and ratification of the Annual Report on the Implementation of the Company’s Social and Environmental Responsibility Program for the financial year
ended December 31, 2021, as well as granting full repayment and release of responsibility (volledig acquit et de charge) to the Board of Directors for
the management actions of the Company and the Board of Commissioners for the Company’s supervisory actions that have been carried out during the
2021 Financial Year.
There was no questioner in the discussion of the first agenda of the Meeting, but there was a response from Series A Dwiwarna shareholders.
Voting Results
Agree : 7,986,413,743 (99.8468633%)
Disagree : 200 (0.0000025%)
Abstain : 12,248,691 (0.1531342%)
Resolutions
1. Approved the Company’s Annual report including the Report on Supervisory Duties that have been carried out by the Board of Commissioners for
the fiscal year 2021, and ratify the Company’s Financial Statements which include the Report on the Implementation of Social and Environmental
responsibility programs, which ended on December 31, 2021 and had been audited by Purwantono, Sungkoro & Surja Public Accounting Firm
based on the report No. 00054/2.1032/AU.1/07/0240-1/1/II/2022 dated February 7, 2022, with a fair opinion in all material aspects.
2. Received the Financial Statements and Implementation of the Micro and Small Business Funding Program (PMUK) which ended on December 31,
2021 and had been audited Purwantono, Sungkoro & Surja Public Accounting Firm according to Report No. 00053/2.1032/AU.2/07/0240-
1/1/II/2022 dated February 7, 2022 with a fair opinion in all material aspects.
3. For the approval of the Company’s Annual report, including the Report on the Supervisory Duties of the Board of Commissioners, and the ratification
of the Financial Statements which include the Report on the Implementation of Social and Environmental Responsibility Programs and Financial
Statements on the Implementation of Micro and Small Business Funding Programs for the financial year ended December 31, 2021, the GMS
provides full repayment and release of responsibility (volledig acquit et de charge) to all members of the Board of Directors for the management
actions of the Company and to all members of the Board of Commissioners for supervisory actions that have been carried out during the financial
year ended December 31, 2021, including the management and supervision of the SOE Social and Environmental Responsibility Program ended
on December 31, 2021, as long as such actions are not criminal offences and are reflected in the aforementioned Report.
Second Agenda
Determination for the use of the Company’s Net Profit for Fiscal Year 2021.
There were no questioners in the discussion of the second agenda item of the Meeting.
Voting Results
Agree : 7,988,462,434 (99.8724762%)
Disagree : 10,200,200 (0.1275238%)
Abstain : 0 (0%)
Resolutions
Approved and determined the use of the Company’s net profit for the Fiscal Year of 2021 Rp2,376,225,756,803,- (two trillion three hundred seventy-six
billion two hundred twenty-five million sevenhundred fifty-six thousand eight hundred and three rupiah) as follows:
1. 10% (ten percent) or Rp237,622,575,680,- (two hundred thirty-seven billion six hundred twenty-two million five hundred seventy-five thousand six
hundred and eighty rupiah) shall be determined as cash Dividends to shareholders to be paid under the following conditions:
a. Specifically, the dividend of the Government portion of 60% (sixty percent) ownership of shares amounting to Rp142,573,545,408,- (one
hundred forty-two billion five hundred seventy-three million five hundred forty-five thousand four hundred and eight rupiah), will be deposited
into the State General cash Account.
b. Granted authority and power to the Board of Directors of the Company with the right of substitution to determine the schedule and procedure
for dividend distribution for Fiscal year 2021 in accordance with the applicable regulations.
2. 90% (ninety percent) or Rp2,138,603,181,123,- (two trillion one hundred thirty-eight billion six hundred three million one hundred eighty-one
thousand one hundred twenty-three rupiah) was determined as the balance of Retained Earnings.
Third Agenda
Appointment of a Public Accounting Firm (KAP) to audit the Company’s Financial Statements and Financial Statements for the Implementation of Social
and Environmental Responsibility Programs for Fiscal Year 2022 .
There were no questioners in the discussion of the third agenda item of the Meeting.
Voting Results
Agree : 7,660,751,562 (95.7754054%)
Disagree : 337,911,072 (4.2245946%)
Abstain : 0 (0%)
Resolutions
1. Appointed a Public Accounting Firm (KAP) Purwantoro, Sungkoro & Surja, as a Public Accounting Firm that will audit the Company’s Financial
Statements as well as the Financial Statements and Implementation of Micro and Small Business Funding Programs (PUMK) and other reports for
Fiscal Year 2022.
2. Granted authority and power of attorney to the Board of Commissioners of the Company to appoint a Public Accounting Firm to audit the Company’s
Financial Statements for other periods in the Financial Year 2022 for the purposes and interests of the Company
3. Delegated the authority to the Board of Commissioners of the Company to determine the audit service fee and other requirements for the Public Accountant,
as well as determine a replacement Public Accounting Firm in the case of Purwantoro, Sungkoro & Surja Public Accountants, due to any reasons
whatsoever, is unable to completely audit the Company’s financial statement and the financial report of Partnership and Community Development Program
for the fiscal year of 2022, including to determine the honorarium and other requirements for the substitute Public Accounting Firm.
430 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Fourth Agenda
Determination of remuneration/ income (salary/ honorarium, facilities and benefits) for 2022, as well as tantiem for Fiscal Year 2021 for the Board of
Directors and Board of Commissioners of the Company.
There were no questioners in the discussion of the fourth agenda item of the Meeting.
Voting Results
Agree : 7,866,975,417 (98.3536421%)
Disagree : 131,686,617 (1.643579%)
Abstain : 600 (0.0000075%)
Resolutions
1. Granted authority and power of attorney to Series A Dwiwarna Shareholders to determine for members of the Board of Commissioners the amount of
tantiem for the performance of Fiscal Year 2021 and salary/ honorarium, facilities and allowances for Year 2022.
2. Granted authority and power of attorney to the Board of Commissioners of the Company by first obtaining written approval from Series A Dwiwarna
Shareholders to determine for members of the Board of Directors the amount of tantiem for Fiscal Year 2021 and salary/ honorarium, facilities and
allowances for Year 2022.
Fifth Agenda
Approval of the Company’s Recovery Plan according to the OJK Regulation Number 14/POJK.03/2017 concerning recovery Plan for Systemic Banks.
There were no questioners in the discussion of the fifth agenda item of the Meeting.
Voting Results
Agree : 7,998,662,434 (99.9999975%)
Disagree : 200 (0.0000025%)
Abstain : 0 (0%)
Resolutions
Approved the Company’s Action Plan Update in order to comply with the regulations of the OJK Regulation Number 14/POJK.03/2017 dated April 4,
2017concerning the Recovery Plan for Systemic Banks.
Sixth Agenda
Confirmation of enforcement of:
a. Regulation of the Minister of State-Owned Enterprises of the Republic of Indonesia Number PER-05/MBU/04/2021 dated April 8, 2021 concerning
the Social and Environmental Responsibility program of State-Owned Enterprises;
b. Regulation of the Minister of State-Owned Enterprises of the Republic of Indonesia Number PER-11/MBU/07/2021 dated July 30, 2021, concerning
requirements, Procedures for Appointment, and Dismissal of Members of the Board of Directors of State-Owned Enterprises; and
b. Regulation of the Minister of State-Owned Enterprises of the Republic of Indonesia Number PER-13/MBU/09/2021 dated September 24, 2021
concerning the Sixth Amendment to the Regulation of the Minister of State-Owned Enterprises Number PER-04/MBU/2014 concerning Guidelines
for Determining the Income of the Board of Directors, Board of Commissioners, and Supervisory Board of State-Owned Enterprises.
There were no questioners in the discussion of the sixth agenda item of the Meeting.
Voting Results
Agree : 7,998,662,434 (99.9999975%)
Disagree : 200 (0.0000025%)
Abstain : 0 (0%)
Resolutions
Confirmation of enforcement of:
a. Regulation of the Minister of State-Owned Enterprises of the Republic of Indonesia Number PER-05/MBU/04/2021 dated April 8, 2021 concerning
the Social and Environmental responsibility Program of State-Owned Enterprises and the amendments;
b. Regulation of the Minister of State-Owned Enterprises of the Republic of Indonesia Number PER-11/MBU/07/2021 dated July 30, 2021 concerning
Requirements, Procedures for Appointment and Dismissal of Members of the Board of Directors of State-Owned Enterprises and the amendments;
c. Regulation of the Minister of State-Owned Enterprises of the Republic of Indonesia Number PER-13/MBU/09/2021 dated September 24, 2021
concerning the Sixth Amendment to the Regulation of the Minister of State-Owned Enterprises Number PER-04/MBU/2014 concerning Guidelines for
Determining the Income of the Board of Directors, Board of Commissioners, and Supervisory Board of State-Owned Enterprises and the amendments.
Seventh Agenda
Approval of Changes in the Company’s Management Composition.
There were no questioners in the discussion of the seventh agenda item of the Meeting.
Voting Results
Agree : 6,951,162,908 (86.9040642%)
Disagree : 982,921,026 (12.2885671%)
Abstain : 64,578,700 (0.8073687%)
Decision
1. Honourably dismissed the names mentioned below as members of the Board of Directors and members of the Board of Commissioners of the
Company as follows:
a. Eko D. Heripoerwanto as Commissioner;
b. Nixon L.P. Napitupulu as Vice President Director;
Appointed respectively based on the resolution of the Annual GMS for Fiscal Year 2018 dated May 17, 2019 and Annual GMS for Fiscal Year 2016
dated March 17, 2017 jo Annual GMS for Fiscal Year 2020 dated March 10, 2021, with gratitude for the contribution of energy and thoughts during
his tenure.
PT Bank Tabungan Negara (Persero) Tbk 431
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Corporate
Governance
2. Changed the nomenclature of the position of the members of the Board of Directors of the Company as follows:
No. Beginning Become
1. Director of Consumer & Commercial Lending Director of Consumers
2. Director of Finance, Planning & Treasury Director of Finance
3. Director for Compliance & Legal Director of Human Capital, Compliance, & Legal
4. Director of Wholesale Risk & Asset Management Director of Assets Management
5. Director of Operations, IT & Digital Banking Director of IT & Digital
6. Director of Distribution & Retail Funding Director of Distribution & Funding
7. Director of Risk Management & Transformation Director of Risk Management
3. Transferred the assignment of the names below as members of the Board of Directors of the Company as follows:
No. Name Beginning Become
1. Hirwandi Gafar Director of Consumer & Commercial Lending Director of Consumers
2. Nofry Rony Poetra Director of Finance, Planning & Treasury Director of Finance
3. Eko Waluyo Director for Compliance & Legal Director of Human Capital, Compliance, & Legal
Elisabeth Novie
4. Director of Wholesale Risk & Asset Management Director of Assets Management
Riswanti
5. Andi Nirwoto Director of Operations, IT & Digital Banking Director of IT & Digital
6. Jasmin Director of Distribution & Retail Funding Director of Distribution & Funding
7. Setiyo Wibowo Director of Risk Management & Transformation Director of Risk Management
Their appointments were made based on the Resolution of the Annual GMS for Fiscal Year 2020 dated March 10, 2021, resolution of the EGMS for
2019 dated August 29, 2019, Resolution of the EGMS for 2019 dated November 27, 2019, and Resolution of the Annual GMS for Fiscal Year 2017
dated March 23, 2018, with the term office continuing the remaining term of office based on the GMS Resolution.
4. Appointed the names mentioned below as members of the Board of Directors and members of the Board of Commissioners as follows:
a. Herry Trisaputra Zuna - as Commissioner;
b. Himawan Arief Sugoto - as Commissioner;
c. Sentot A Sentausa - as Independent Commissioner;
d. Nixon L.P. Napitupulu - as Deputy Main Director.
5. The term of office of members of the Board of Directors and members of the Board of Commissioners appointed as referred to in point 4, according
to the provision of the Company’s Article of Association by taking into account the laws and regulations in the Capital Market and without prejudice
to the right of the GMS to dismiss at any time.
6. Along with the dismissal, change of position nomenclature, transfer of duties, and appointment of members of the Board of Directors and Board of
Commissioners of the Company as referred to in point 1 to 4, the composition of membership of the Board Directors and Board of Commissioners
of the Company becomes as follows:
a. Board of Commissioners
− President Commissioner/Independent : Chandra Hamzah
− Vice President Commissioner /Independent : Iqbal Latanro
− Commissioner : Heru Budi Hartono
− Commissioner : Andin Hadiyanto
− Commissioner : Herry Trisaputra Zuna
− Commissioner: Himawan Arief Sugoto
− Independent Commissioner: Armand Bachtiar Arief
− Independent Commissioner: Ahdi Jumhari Luddin
− Independent Commissioner: Sentot A. Sentausa
b. Directors
− President Director: Haru Koesmahargyo
− Vice President Director: Nixon L.P. Napitupulu
− Director of Consumer: Hirwandi Gafar
− Director of Finance: Nofry Rony Poetra
− Director of Human Capital, Compliance, & Legal: Eko Waluyo
− Director of Assets Management: Elisabeth Novie Riswanti
− Director of IT & Digital: Andi Nirwoto
− Director of Distribution & Funding: Jasmin
− Director of Risk Management: Setiyo Wibowo
7. Members of the Board of Directors and Board of Commissioners appointed as referred to in point 4 can only carry out their duties after obtaining
approval from the Financial Services Authority (OJK) for the Fit & Proper test and complying with the applicable laws and regulations. If the
members of the Board of Directors and Board of Commissioners of PT Bank Tabungan Negara (Persero), Tbk, are then declared disapproved as
members of the Board of Directors and Board of Commissioners in the Fit & Proper Test by OJK, the member s of the Board of Directors and Board
of Commissioners are honourably dismissed from the date of the decision on the results of the OJK Fit & Proper Test.
8. Members of the Board of Directors and Board of Commissioners appointed as referred to in point 4 who are still holding other positions prohibited
by laws and regulations to be concurrently serving the positions of the members of the Board of Directors or members of the Commissioners of State-
Owned Enterprises, then the person concerned must resign or be dismissed from his positions.
9. Requested the Board of Directors to submit a written application to the Financial Services Authority for the implementation of the Fit & Proper
Test on the members of the Board of Directors and the board of Commissioners appointed as referred to in point 4.
10. Granted authority to the Board of Directors of the Company to declare the resolutions of this GMS in the form of a Notarial Deed and before a
Notary or authorized official, and make adjustments or improvements needed if required by the competent authority for the purposes of implementing
the contents of the meeting resolutions.
432 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Implementation of the Extraordinary GMS in 2022 and its Realization
Stages Details
Letter Number 493/DIR/CSD/IX/2022 dated September 2, 2022, concerning the announcement date and
Pemberitahuan agendas of the Extraordinary GMS of PT Bank Tabungan Negara (Persero) Tbk, was submitted to the Financial
Services Authority (OJK) with a carbon copy to PT Bursa Efek Indonesia.
Published on the e-GMS provider website, the Indonesia Stock Exchange website, and the Company website on
Pengumuman
Friday, September 9, 2022.
Published on the e-GMS provider website, the Indonesia Stock Exchange website, the Company's website, and the
Pemanggilan
daily newspaper “Investor Daily” on Monday, September 26, 2022.
The GMS was held on Tuesday, October 18, 2022 at 14.27 WIB – 15.11 Western Indonesian Time at Gedung
Pelaksanaan
Menara BTN, 6th floor Jl. Gajah Mada No. 1 Central Jakarta 10130.
Pengumuman Ringkasan Risalah Published on the e-GMS provider website, the Indonesia Stock Exchange website, and the Company website on
RUPS October 19, 2022.
Letter Number 669/CSD/RCD/XII/2022 dated October 31, 2022, concerning Submission of the Notarial Deed of
Berita Acara RUPS Minutes of the 2022 Extraordinary GMS of PT Bank Tabungan Negara (Persero) Tbk, was submitted to the Financial
Services Authority (OJK) on October 31, 2022.
Recapitulation of Attendance at the 2022 Extraordinary GMS
No. Name Position Attendance
1. Chandra M. Hamzah President Commissioner/Independent Present
2. Iqbal Latanro Vice President Commissioner/Independent Present
3. Ahdi Jumhari Luddin Independent Commissioner Present
4. Armand B. Arief Independent Commissioner Present
5. Sentot A. Sentausa Independent Commissioner Present
6. Andin Hadiyanto Commissioner Present
7. Herry Trisaputra Zuna Commissioner Present
8. Himawan Arief Sugoto* Commissioner Present
9. Haru Koesmahargyo President Director Present
10. Nixon L.P. Napitupulu Vice President Director Present
11. Nofry Rony Poetra Director of Finance Present
12. Eko Waluyo Director of Human Capital, Compliance and Legal Present
13. Setiyo Wibowo Director of Risk Management Present
14. Jasmin Director of Distribution and Funding Present
15. Andi Nirwoto Director of IT and Digital Present
16. Hirwandi Gafar Director of Consumers Present
17. Elisabeth Novie Riswanti Director of Assets Management Present
18. Adi Prakoso Member of the Audit Committee Present
19. Peter Eko Budi Darwito Member of the Audit Committee Present
*) Attend the meeting via video teleconference
Independent Vote Counters
The decision-making results were calculated by PT Datindo Entrycom as the Securities Administration Bureau (“BAE”) appointed by the
Company and then validated by Notary Ashoya Ratam, SH, MKn.
PT Bank Tabungan Negara (Persero) Tbk 433
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Corporate
Governance
Decisions and Realization of the 2022 Extraordinary GMS
Meeting Agenda
Approval of the Company's Capital Increase by Granting Pre-emptive Rights to Shareholders, which would be carried out through a Limited Public
Offering II, which in turn amended Article 4 paragraph (2) and paragraph (3) of the Company's Articles of Association.
There were 2 (two) questions submitted via eASY.KSEI.
Voting Results
Agree : 8,602,800,944 (99.9899926%)
Disagree : 220,200 (0.0025594%)
Abstain : 640,800 (0.0074480%)
1. Approved the increase issued and paid-up capital carried out by the Company through Limited Public Offering II (PUT II), by issuing new shares
as many as 4,600,000,000 (four billion six hundred million) share units of series B with the nominal value of IDR 500.00 (five hundred rupiah)
per share, in accordance with the applicable laws and regulations.
2. Approved the amendment of Article 4 paragraph (2) and paragraph (3) of the Company’s Articles of Association concerning increasing the
Company’s issued and paid-up capital as the result of the PMHMETD.
3. Approved the granting of authority to the Company’s Board of Commissioners to perform all actions needed regarding the Pre-emptive Rights,
including:
a. Approve the determination of the certainty of the number of new shares issued in the PMHMETD and the price of the HMETD as proposed
by the Company’s Directors, taking into account the applicable laws and regulations including regulations in the capital market sector;
b. State the realization of the actual number of shares that have been issued in connection with the increase in issued and paid-up capital
after the PMHMETD has been completed. Submit a notification of changes to Article 4 paragraph (2) and paragraph (3) of the Company’s
Articles of Association to the Minister of Law and Human Rights of the Republic of Indonesia to obtain a Letter of Acceptance of
Notification of Amendment of the Company’s Articles of Association, as well as make changes and/or additions required.
4. Approved the granting of power and authority to the Company’s Board of Directors with substitution rights to carry out all necessary actions
related to PMHMETD, to:
a. Sign the registration statement to be submitted to the Financial Services Authority (OJK);
b. Negotiate and sign other agreements, including those relating to standby purchase agreements (if any) with terms and conditions
considered good for the Company by the Company’s Board of Directors;
c. Sign, print and/or issue the Abbreviated Prospectus, Amendments and/or Supplements to the Abbreviated Prospectus, Initial Prospectus,
Prospectus, Info Memo, and/or all agreements and/or documents required in connection with PMHMETD;
d. Determine the exercise price in the context of PMHMETD with the approval of the Board of Commissioners;
e. Determine the certainty of the number of shares issued with approval from the Board of Commissioners;
f. Determine the date of List of Shareholders entitled to Pre-emptive Rights;
g. Determine the ratio of shareholders entitled to Pre-emptive Rights;
h. Determine and ensure the use of funds obtained from the PMHMETD proceeds;
i. Determine the PMHMETD implementation schedule;
j. Determine whether or not there is a Standby Buyer, and determine and negotiate the terms and conditions of the agreement between the
Company and the Standby Buyer, if any;
k. Deposit the Company’s shares in the collective custody of the Indonesian Central Securities Depository (KSEI) following KSEI regulations;
l. List all shares of the Company that have been issued and fully paid up on the Indonesia Stock Exchange with due observance of the
applicable laws and regulations;
m. Affirm one or more decisions stated in the Meeting resolutions in one or more Notarial deeds;
n. Take all necessary and/or required actions concerning the Company’s PMHMETD, including those required under applicable laws and
regulations.
GMS DECISIONS IN THE FISCAL YEAR AND 1 (ONE) YEAR PRIOR TO THE FISCAL YEAR WHICH ARE REALIZED IN THE FISCAL YEAR
All decisions of the 2023 Fiscal Year GMS and has been realized/implemented in 2023 and the 2022 Fiscal Year GMS has been
realized/implemented in 2022. So there are no 2022 GMS decisions and GMS decisions that have not been realized in 2023.
Board of Directors
The Board of Directors is an organ in Corporate Governance implementation that is fully responsible for the management of the Company
for the interests and objectives of the Company and serves as a legal representative of the Company concerning every matter and case
with some restrictions as regulated by the laws, the Articles of Association of the Company, and/or the GMS resolutions. The Board
of Directors is responsible for managing and determining the Company’s strategic direction, utilizing and maintaining the Company’s
assets for the purposes and interests of the Company. Henceforth, the Board of Directors shall report the implementation of its duties and
responsibilities to the Board of Commissioners.
434 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Duties and Responsibilities of the Board of Directors 3. The Director has no conflict of interest, be it directly or
indirectly regarding the management’s action that resulted in
The Board of Directors is responsible for implementing all actions this loss.
regarding the operations and responsibility of the Company’s 4. The Director has taken necessary measures to prevent this
management for the Company’s benefit in compliance with loss from arising or continuing.
the Company’s purposes and objectives and to represent the
Company, both inside and outside the Court regarding all Duties and Responsibilities of the Director Supervising the
matters and all occurrences with limitations as regulated in the Compliance Function at least include:
laws, Articles of Association, and/or GMS resolutions. 1. Formulating strategies to empower the Culture of Compliance;
2. Proposing Compliance policies or other Compliance
The President Director serves as Coordinator of the Board of principles that shall be set forth by the Board of Directors.
Directors with the following duties: 3. Establishing the Compliance System and procedures that
1. To lead the Board of Directors meetings. shall be used to compile the Bank’s internal guidelines and
2. To create a Culture of Transparency and to facilitate regulations.
constructive discussion. 4. Ensuring every policy, regulation, system, and procedure, as
3. To provide advice to members of the Board of Directors well as business activities conducted by the Bank, has been
related to the effectiveness of the management. outlined in accordance with the Bank Indonesia Regulations,
4. To maintain good relations and solidarity among the members Financial Services Authority, and all prevailing regulations
of the Board of Directors regarding management duties. and legislation, including Sharia Principles for Sharia
5. To maintain an effective and healthy relationship with the Principles for Sharia Business Unit.
Board of Commissioners. 5. Minimizing the Bank’s Compliance Risks.
6. Taking preventive actions to have the policies and/or
Each member of the Board of Directors is fully liable for any decisions made by the Bank’s Board of Directors aligned with
loss of the Company caused by inaccuracies or negligence from the provisions of Bank Indonesia and all prevailing laws and
members of the Board of Directors in performing their duties. A regulations.
member of the Board of Directors is not to be held accountable 7. Performing other tasks related to the Compliance Function.
for the loss as mentioned above if proven that: 8. Reporting the implementation of duties and responsibilities
1. The loss is not caused by his/her fault or negligence. to the President Director, with a carbon copy to the Board of
2. The Director has conducted managerial undertakings in good Commissioners being reported at least quarterly.
faith and with prudence that is consistent with the Company’s
goals and objectives.
Duties and Responsibilities of Each Board of Directors
Period January 1, 2023 – March 15, 2023
Name Position Field of Duty
The President Director supervises:
a. Director of Assets Management
b. Director of IT and Digital
c. Director of Finance
Haru Koesmahargyo President Director d. Director of Risk Management
e. Director of Human Capital, Compliance and Legal
f. SEVP Operations
g. Internal Audit Division
h. Corporate Secretary Division
The Vice President Director supervises:
a. Director of Consumers
Nixon L.P. Napitupulu Vice President Director b. Director of Distribution and Funding
c. SEVP Wholesale Banking
d. Marketing Communications Division
The Director of IT and Digital supervises:
a. Digital Channel Division
b. IT Strategic Planning & Development Division
Andi Nirwoto Director of IT and Digital
c. IT Operation Division
d. Data Management & Analytics Division
e. IT Security Division
PT Bank Tabungan Negara (Persero) Tbk 435
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Name Position Field of Duty
The Director of Assets Management supervises:
a. Commercial Asset Management 1 Division
Elisabeth Novie Riswanti Director of Assets Management b. Commercial Asset Management 2 Division
c. Consumer Collection, Recovery & Asset Sales Division
d. Procurement & Fixed Asset Management Division
The Director of Distribution and Funding supervises:
a. Wealth Management Division
b. Retail Funding & Services Division
Jasmin Director of Distribution and Funding
c. Institutional Funding Division
d. Service Quality & Distribution Division
e. Regional Offices
The Director of Risk Management supervises:
a. Retail Credit Risk Division
Setiyo Wibowo Director of Risk Management b. Commercial Credit Risk Division
c. Enterprise Risk Management Division
d. Transformation & Partnership Management Division
The Consumer Director supervises:
a. Commercial Banking Division
b. SME Banking Division
Hirwandi Gafar Director of Consumers
c. Non Subsidized Mortgage & Personal Lending Division
d. Subsidized Mortgage Lending Division
e. Sharia Business Division
The Director of Finance supervises:
a. Treasury Division
Nofry Rony Poetra Director of Finance b. Corporate Strategy & Planning Division
c. Finance & Accounting Division
d. Investor Relations & Research Division
The Director of Human Capital, Compliance and Legal supervises:
a. SEVP Compliance and Legal
Director of Human Capital, Compliance
Eko Waluyo b. Human Capital Strategy Division
and Legal
c. Human Capital Management Division
d. Learning Management Division
Period March 16, 2023 – April 9, 2023
Name Position Field of Duty
The President Director supervises:
a. Director of Assets Management
b. Director of IT and Digital
c. Director of Finance
Nixon L.P. Napitupulu President Director* d. Director of Risk Management
e. Director of Human Capital, Compliance and Legal
f. SEVP Operations
g. Internal Audit Division
h. Corporate Secretary Division
The Vice President Director supervises:
a. Director of Consumers
Oni Febriarto Rahardjo Vice President Director* b. Director of Distribution and Funding
c. SEVP Wholesale Banking
d. Marketing Communications Division
The Director of Finance supervises:
a. Treasury Division
Nofry Rony Poetra Director of Finance b. Corporate Strategy & Planning Division
c. Finance & Accounting Division
d. Investor Relations & Research Division
The Director of Assets Management supervises:
a. Commercial Asset Management 1 Division
Elisabeth Novie Riswanti Director of Assets Management b. Commercial Asset Management 2 Division
c. Consumer Collection, Recovery & Asset Sales Division
d. Procurement & Fixed Asset Management Division
The Director of Human Capital, Compliance and Legal supervises:
a. SEVP Compliance and Legal
Director of Human Capital, Compliance
Eko Waluyo b. Human Capital Strategy Division
and Legal
c. Human Capital Management Division
d. Learning Management Division
436 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Name Position Field of Duty
The Director of Risk Management supervises:
a. Retail Credit Risk Division
Setiyo Wibowo Director of Risk Management b. Commercial Credit Risk Division
c. Enterprise Risk Management Division
d. Transformation & Partnership Management Division
The Director of Distribution and Funding supervises:
a. Wealth Management Division
b. Retail Funding & Services Division
Jasmin Director of Distribution and Funding
c. Institutional Funding Division
d. Service Quality & Distribution Division
e. Regional Offices
The Director of IT and Digital supervises:
a. Digital Channel Division
b. IT Strategic Planning & Development Division
Andi Nirwoto Director of IT and Digital
c. IT Operation Division
d. Data Management & Analytics Division
e. IT Security Division
The Director of Consumer supervises:
a. Commercial Banking Division
b. SME Banking Division
Hirwandi Gafar Director of Consumers
c. Non Subsidized Mortgage & Personal Lending Division
d. Subsidized Mortgage Lending Division
e. Sharia Business Division
Hakim Putratama Director of Institutional Banking* -
*) Effective after obtaining approval from the Financial Services Authority for the Fit and Proper Test.
Period April 10, 2023 – December 31, 2023
Name Position Field of Duty
The President Director supervises the area:
a. Retail Banking (including consumer funding and distribution)
b. Finance
c. Operation
Nixon L.P. Napitupulu President Director*
d. Technology & Digital
e. Risk Management
f. Internal Audit (IAD)
g. Corporate Secretary (CSD)
The Vice President Director supervises the area:
a. Wholesale & Institutional Banking
b. Human Capital, Compliance and Legal
Oni Febriarto Rahardjo Vice President Director*
c. Asset Quality & LAR
d. Sharia
e. Marketing Communication (MCD)
The Director of Finance supervises:
a. Treasury (TRSD)
Nofry Rony Poetra Director of Finance b. Corporate Strategy & Planning (CSPD)
c. Finance & Accounting (FAD)
d. Investor Relations & Research (IRRD)
The Director of Assets Management supervises:
a. Commercial Asset Management 1 (CAMD 1)***
Elisabeth Novie Riswanti Director of Assets Management b. Commercial Asset Management 2 (CAMD 2)***
c. Consumer Collection, Recovery & Asset Sales (CRSD)***
d. Procurement & Fixed Asset Management (PFAD)
The Director of Human Capital, Compliance and Legal supervises:
a. SEVP Compliance and Legal
Director of Human Capital, Compliance b. Human Capital Strategy (HCSD)
Eko Waluyo
and Legal c. Human Capital Management (HCMD)
d. Human Capital Business Partner Division (HCBD)****
e. Learning Management (LMD)
The Director of Risk Management supervises:
a. Retail Credit Risk (RCRD)
Setiyo Wibowo Director of Risk Management b. Wholesale Credit Risk (WCRD)
c. Enterprise Risk Management (ERMD)
d. Transformation & Partnership Management (TPMD)
PT Bank Tabungan Negara (Persero) Tbk 437
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Corporate
Governance
Name Position Field of Duty
The Director of Distribution and Funding supervises:
a. Wealth Management (WMD)
Jasmin Director of Distribution and Funding b. Retail Funding (RFD)
c. Service Quality & Distribution (SQDD)
d. Regional Offices (RO)
The Director of IT and Digital supervises:
a. Digital Banking (DBD)
b. IT Strategic Planning & Development (ITPD)
Andi Nirwoto Director of IT and Digital
c. IT Operation (ITOD)
d. Data Management & Analytics (DMD)
e. IT Security (ITSD)
The Director of Consumer supervises:
a. SME Banking (SMBD)
b. Non Subsidized Mortgage (NSMD)*****
Hirwandi Gafar Director of Consumers
c. Subsidized Mortgage (SMD)
d. Sharia Banking (SHAD)
e. Personal Banking (PBD)*****
The Director of Institutional Banking supervises:
a. Institutional Funding
Hakim Putratama Director of Institutional Banking ******
b. Financial Institution & Capital Market (FICD)
c. Wholesale Transaction (WTD)
*) Effectively serving as President Director of the Company since June 7, 2023
**) Effectively serving as Deputy President Director of the Company since June 7, 2023
***) Division redeployment takes effect from June 5, 2023
****) Division redeployment takes effect from November 1, 2023
*****) Division redeployment takes effect from August 25, 2023
******) Effectively serving as Director of Institutional Banking of the Company since July 26, 2023
Rights and Authorities of the Board of Directors as other actions in the context of resolving the Company’s
receivables while still paying attention to prudential
The Board of Directors has the rights and authorities that have principles; And
been regulated in the Work Guidelines and Manual of the Board 9. Carrying out all actions and other actions regarding the
of Directors. The rights and authorities of the Board of Directors management and ownership of the Company’s assets,
are as follows: binding the Company with other parties and/or other parties
1. To establish policies that are considered appropriate in the with the Company, including without limitation optimizing
management of the Company. the utilization of the Company’s assets, with restrictions
2. To regulate the transfer of power of the Board of Directors t as regulated in the statutory regulations of the Articles of
represent the Company inside and outside the Court to one or Association and/ or GMS decision.
several persons specially appointed for it including the Company’s
employees either individually or jointly or other bodies. Term of Office of the Board of Directors
3. To regulate the provisions regarding the Company’s employees
including the determination of wages, pensions or retirement The term of office of members of the Board Directors is determined to
age insurance, and other income for the Company’s employees be 5 (five) years and can be reappointed for 1 (one) term of office.
based on the applicable laws and regulations. Members of the Board of Directors are appointed for a period of time
4. To appoint and dismiss the Company’s workers based on the starting from the date determined by the GMS that appoints them and
Company’s labor rules and laws and regulations. ending at the closing of the 5th (five) Annual GMS after the date of their
5. Establishing the function of Corporate Secretary. appointment, by taking into account the laws and regulations in the
6. Providing a decision to write off bad debts which are then Capital Market sector, without prejudices to the right of the GMS to at
reported and accounted for in the Annual Report; any time be able to dismiss members of the Board of Directors before
7. Not collecting part or all of receivables beyond the principal the end of their term of office.
in the context of credit restructuring and/or settlement but
with the obligation to report to the Board of Commissioners; The Directors’ position ends if they pass away, their term of office ends,
8. Write off receivables for interest, fines, fees and other including resigning from their position, being dismissed based on a
receivables outside the principal amount carried out in the GMS Decision, or no longer meeting the requirements as a Director
context of restructuring and/or receivable settlement as well based on the Articles of Association and statutory regulations, including
prohibited holding concurrent positions.
438 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Requirements of the Board of Directors Institutions and have obtained a letter of approval from the
Financial Services Authority.
The requirements of the Board of Directors that have been 3. All members of the Board of Directors must be domiciled in
regulated in the Work Guidelines and Manual are as follows: Indonesia. The President Director must come from a party
1. Legal subjects who can be appointed as members of the Board who is independent of the controlling shareholders.
of Directors are natural persons, who fulfill the requirements at 4. The majority of members of the Board of Directors must have
the time of appointment and during their term of office: at least 5 (five) years of experience in the operational field
a. Fulfill material requirements, ie: and at least as an Executive Officer of the Bank.
− Expertise; 5. Each member of the Board of Directors must fulfill other
− Integrity; requirements, as follows:
− Leadership; a. Not an administrator of a political party, legislative
− Experience; candidate, and/or legislative member in the People’s
− Honest; Representative Council, Regional Representative Council,
− Good attitude; And Provincial Regional People’s Representative Council, and
− High dedication to advancing and developing the Regency/Municipal Regional People’s Representative
Company. Council;
b. Apart from meet the criteria as intended in point 1 above, b. Not a candidate for head/deputy regional head and/
to be appointed as a member of the Company’s Board or head/deputy regional head, including acting head/
of Directors, a person must fulfill the following formal deputy regional head;
requirements: c. Not serving as a member of the Board of Directors of the
− Individuals; relevant BUMN or Subsidiary for 2 (two) periods;
− Able to carry out legal actions; d. Not currently serving as an official in a Ministry/Institution,
− Never been declared bankrupt within 5 (five) years member of the Board of Commissioners/Supervisory
prior to appointment; Board in another BUMN, member of the Board of Directors
− Never been a member of the Board of Directors or in another BUMN, member of the Board of Directors in a
member of the Board of Commissioners/Supervisory Subsidiary and/or other business entity;
Board who was found guilty of causing a BUMN, e. Not currently holding a position that is prohibited from
Subsidiary and/or other business entity to be holding a position as a member of the Board of Directors
declared bankrupt within 5 (five) years prior to according to statutory regulations;
appointment; f. Have dedication and provide full time to carry out their
− Never been convicted of committing a criminal duties as stated in a statement letter from the person
act that is detrimental to the finances of the State, concerned;
BUMN, Subsidiaries, other business entities and/or g. Physically and spiritually healthy (not currently suffering
related to the financial sector within 5 (five) years from an illness that could hinder the performance of their
prior to appointment; duties as a member of the Board of Directors), as proven
− Never been a member of the Board of Directors by a health certificate from the hospital; And
and/or member of the Board of Commissioners h. Have a Taxpayer Identification Number (NPWP) and
during his tenure: have carried out the obligation to pay taxes for the last
1) Never held an Annual GMS; two years.
2) Never been a member of the Board of Directors
and/or member of the Board of Commissioners Work Guidelines and Manual of the Board of
3) Has never been accepted by the GMS or Directors
has ever failed to provide accountability as a
member of the Board of Directors and/or the In carrying out their duties and responsibilities, the Board of Directors
Board of Commissioners to the GMS; And refers to the Board of Directors’ Work Guidelines and Regulations
4) Never has a company that obtained a permit, which have been ratified through Special Policy Number KK.6-G
approval or registration from the FSA failed to concerning Directors’ Work Guidelines and Regulations. Work
fulfill its obligation to submit an annual report Guidelines and Manual of the Board of Directors is a governance
and/or financial report to the FSA. infrastructure that serves as a guideline for the Board of Directors
c. Having good morals and integrity; in carrying out their duties, authorities, responsibilities, rights, and
d. Being capable of doing legal acts; obligations as management of the Company. The Board of Directors’
2. Each member of the Board of Directors must meet the Work Guidelines and Manual is prepared based on the principles
requirements for the fit and proper test in accordance with the of good governance, referring to the regulations on Limited Liability
Financial Services Authority Regulation (POJK) regarding the Companies, the Articles of Association, and the prevailing laws and
Fit and Proper Test for the Key Parties in Financial Services regulations that are binding on the Company.
PT Bank Tabungan Negara (Persero) Tbk 439
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Corporate
Governance
The scope of the Work Guidelines and Manual of the Board of Directors are as follows:
Chapter I Introduction
Organization and Authority
Chapter II A. Organization Within the Scope of the Board of Directors’ Work Code of Conduct
B. Organization Authority Scope of the Board of Directors’ Work Code of Conduct
Chapter III Values
Work Guidelines and Manual of the Board of Directors
A. Structure and Composition of the Board of Directors
B. Requirements for members of the Board of Directors
C. Criteria for Directors Carrying Compliance Functions
D. Concurrent Positions of the Board of Directors
E. Appointment and Dismissal of the Board of Directors
F. Term of Office of the Board of Directors
G. Duties and Responsibilities of the Board of Directors
H. Obligations of the Board of Directors
I. Rights and Authorities of the Board of Directors
J. Actions of the Board of Directors that require the approval of the Board of Commissioners
Chapter IV
K. Mechanism of Distribution of Duties and Authorities of the Board of Directors
L. Restrictions
M. Transparency
N. Work Ethics
O. Working Hours
P. Meeting Arrangements
Q. Leadership
R. Performance Evaluation of the Board of Directors
S. Reporting and Accountability
T. Committees
U. Others
Chapter V Risks and Mitigation
Chapter VI Documentation, Administration and Reporting
Chapter VII Monitoring
Chapter VIII Closing
Policy of Concurrent Positions of Directors Members of the Board of Directors are prohibited from concurrently
serving as members of the Board of Directors, members of the
Members of the Board of Directors are prohibited from Board of Commissioners, or Executive Officers at Company‘s,
concurrently holding positions as: companies, and other institutions. It excludes concurrent positions
1. Member of the Board of Directors at BUMN and other in the case of the Board of Directors which is responsible for
business entities. supervising the Company’s participation in a subsidiary company,
2. Member of the Board of Commissioners/ Supervisory Board carrying out the functional duties of being a member of the Board
of SOEs. of Commissioners in a non-bank subsidiary company controlled by
3. Other structural and functional positions in central and/or the Company, as long as it does not result in the person concerned
regional government institutions/agencies. neglecting the implementation of duties and responsibilities as a
4. Other positions in accordance with the provisions of laws; member of the Company’s Board of Directors.
5. The administrator of political parties, members of the
legislature, and/or regional heads/deputy regional heads; Members of the Board of Directors are prohibited from
6. other positions that may cause conflicts of interest; and/or concurrently serving as members of the Board of Commissioners
7. Become legislative candidates or candidates for regional in other companies, except:
heads/deputy regional heads. 1. Board of Commissioners in Subsidiaries/Affiliated Companies
of the Company, other than as President Commissioner; and
2. Board of Commissioners in other business entities to
represent/fight for the Bank’s interests as long as they obtain
permission from the Minister.
440 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Table of Concurrent Directors’ Positions
Position in other Companies/ Company/Other
Name Position
Institutions Institution Name
Haru Koesmahargyo* President Director - -
Nixon L.P. Napitupulu** President Director - -
Oni Febriarto Rahardjo*** Vice President Director - -
Andi Nirwoto Director of IT and Digital - -
Elisabeth Novie Riswanti Director of Assets Management - -
Jasmin Director of Distribution and Funding - -
Setiyo Wibowo Director of Risk Management - -
Hirwandi Gafar Director of Consumers - -
Nofry Rony Poetra Director of Finance - -
Director of Human Capital,
Eko Waluyo - -
Compliance and Legal
Hakim Putratama*** Director of Institutional Banking - -
*Resigned his position as of March 16 2023 based on the results of the 2023 Annual General Meeting of Shareholders (AGMS)
**Transfer of his original assignment as Deputy President Director to become Main Director since March 16 2023.
***Started in office on March 16 2023 and received an effective statement from the OJK starting June 7 2023
Management of Conflict Interest of the Board 3. Provide disclosures in terms of decision-making in the event
of Directors of a conflict of interest.
4. Grant credit to members of the Board of Directors based
Each member of the Board of Directors is prohibited from taking on a reasonableness limit in accordance with applicable
and/or receiving personal benefits either directly or indirectly bank regulations without distinguishing from other customers
from the Company’s activities, other than remuneration and other (arm’s length basis).
legal facilities, which are determined based on the decision of 5. Report the Company’s stock transactions within 3 (three)
the GMS. Members of the Board of Directors are prohibited from working days.
utilizing the Company for personal, family, and /or other parties
that may harm or reduce the Company’s profits. Meeting of the Board of Directors
Members of the Board of Directors shall not give or offer or receive, 1. The Board of Directors shall hold regular Meetings of the
directly or indirectly, any valuable thing to or from a customer or Board of directors at least 1 (once) a month or the so-called
a Government official to influence or in exchange for what he Scheduled Meeting of the Board of Directors (ALCO and
has done and other actions, in accordance with the provisions Performance Review).
of laws and regulations. Any member of the Board of Directors 2. The Board of Directors shall schedule a meeting of the Board of
who personally in any way, whether directly or indirectly, has Directors for the following year prior to the end of the fiscal year.
an interest in a transaction, a contract or a proposed contract 3. Scheduled Meetings of the Board of Directors must be
in which the Company is a party must be declared the nature of attended by a minimum of 2/3 (two-thirds) of the total
his interest at the Meeting of the Board of Directors and therefore number of members of the Board of Directors.
shall not be entitled to participate in voting in matters relating to 4. The summon to the Meeting of the Board of Directors shall be
such transaction or contract. made by a member of the Board of directors who is entitled
to represent the Board of Directors.
In the event of a conflict of interest, which is a condition where 5. The summon to the Meeting of the Board of Directors shall
the Company’s economic interests conflict with personal interests, include the event, date, time, place of the meeting, and
members of the Board of Directors should always: meeting materials.
1. Prioritize the interest of the Company and not reduce the 6. The summon to the Meeting of the Board of Directors shall be
Bank’s profits in the event of a conflict of interest. written and delivered directly to each member of the Board
2. Avoid making decisions in situations and conditions of of Directors with sufficient receipt or by post no later than 5
conflict of interest. (five) days before the Meeting is held.
7. Meeting materials for the Scheduled meeting as referred to
shall be submitted to the meeting participants no later than 5
(five) working days before the meeting is held via e-mail or
other fastest means possible.
PT Bank Tabungan Negara (Persero) Tbk 441
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Corporate
Governance
8. Meeting materials for meetings held outside the schedule shall unavailable, then one of the directors appointed in writing
be delivered at the time the meeting is being held at the latest. by the President Director shall chair the meeting; or
9. The holding of Meeting of the Board of Directors may be held e. In the event that the President Director does not make an
at any time if deemed necessary by one or more members of appointment, the longest-serving Director in the position
the Board of Directors; or upon written request from one or as a member of the Board of Directors shall chair the
more members of the Board of Commissioners. Board of directors Meeting; or
10. In the event that members of the Board of Directors are unable f. In the event that there is more than 1 (one) Director with
to physically attend the Meeting of the Board of Directors, the the longest term of office as a member of the Board of
members of the Board of Directors may attend the meeting directors, then the oldest Director in terms of age shall act
through teleconference, video conference, or other electronic as the chairman of the Board of Directors Meeting.
means in accordance with the applicable provisions. In the
event that the Meeting of the Board of Directors is held by Meeting of the Board of Directors with the Board
means of teleconferencing technology, it must be supported by: of Commissioners
a. The basis for the decision to hold the meeting using The Board of Directors must hold a joint meeting with the Board
teleconferencing technology means, among others, the of Commissioners periodically at least 1 (once) in 4 (four) months.
Bank’s internal provisions and/or the minutes of the
Board of Directors’ Meeting. Meeting of the Board of Directors Committee
b. Recorded evidence of the meeting. Committee meetings may be conducted at any time based on
c. Minutes of Meeting are signed by all meeting participants the needs of the Committee and upon written request from the
who are physically present or through teleconferencing secretary and/or members of the Committee.
technology.
11. At a Meeting of the board of Directors, a member of the Decision-making
Board of Directors may be represented only by other members 1. A Board of Directors meeting is valid and has the right to
of the Board of Directors based on a power of attorney. A make binding decisions if attended and/or represented by
member of the Board of Directors may only represent one more than ½ (one half) of the total votes cast..
other member of the Board of Directors.. 2. In the event that there is more than 1 (one) proposal, a re-
12. Meetings of the Board of Directors shall be chaired at the election will be held so that 1 (one) proposal receives more
place of domicile of the Company or the place of business than ½ (one-half) of the total votes cast..
activities of the Company or elsewhere in the territory of the 3. The decision-making of the Board of Directors Meeting is
Republic of Indonesia. carried out based on deliberation and consensus.
13. The Meeting of the Board of Directors shall be chaired by 4. In the event that no consensus is reached, the decision is
the President Director. If the President Director is absent or made based on a vote. Decisions on a ballot must obtain a
unable to attend, then: vote of more than ½ (one-half) share of the number of valid
a. Vice President Director; or votes cast at the meeting.
b. The Director appointed in writing by the President 5. In the Meeting of the Board of Directors, each member of the
Director shall chair the meeting if, at the same time, Vice Board of Directors has the right to issue 1 (one) vote and an
President Director is absent or unavailable; or additional 1 (one) vote for other members of the Board of
c. The Director who is appointed by Vice President Director Directors that he or she represents legally.
if, at the same time, the President Director and Vice 6. A blank vote (abstention) is deemed to approve the proposal
President Director are not present or unable to and the submitted at the meeting. Invalid votes are considered
President Director does not make an appointment; or nonexistent and thus are not counted in determining the
d. If the GMS does not appoint Vice President Director, then number of votes cast in the meeting.
in the event that the President Director is not present or
442 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
7. Voting on persons shall be conducted by closed ballot papers 4. A copy of the minutes of the meeting must be given to each
without signatures, whereas voting on other matters shall member of the Board of Directors, whether the person concerned
be conducted verbally unless the Chairman of the Meeting is present or not present at the Board of Directors meeting.
determines otherwise without any objection based on the 5. Original minutes of Board of Directors meetings must be
majority vote of the person present. documented and kept by the Company.
8. The Board of Directors may also take valid decisions 6. The number of board meetings and the number of attendance
without holding a Board of Directors Meeting provided that of each member of the Board of Directors must be submitted
all members of the Board of Directors have been notified in the Annual Report.
in writing and all members of the Board of Directors have
given their approval regarding the proposal submitted in Board of Directors Meeting Plan
writing and signed the agreement in writing and signed the
agreement circularly. Decisions taken in this way have the The Board of Directors meeting plan based on the Company’s
same force as decisions legally taken at a Board of Directors Articles of Association, has agreed that the Board of Directors
Meeting. Meetings in 2024 will be held at least 1 (one) time per month and/
9. Every member of the Board of Directors who personally in or as needed. The Board of Directors also holds meetings with
any way, either directly or indirectly, has an interest in a the Committees under the Board of Directors which are scheduled
transaction, contract or proposed contract in which the according to the need.
Company is a party must declare the nature of his interest at
a Board of Directors Meeting and is therefore not entitled to The Board of Directors must hold regular Board of Directors
participate. in voting on matters relating to the transaction or meetings at least 1 (one) time every month or what is called
contract the Scheduled Board of Directors Meeting (ALCO Meeting and
10. Decisions of the Board of Directors taken in accordance with Performance Review). The agenda discussed at least includes:
the Work Guideline and Manual are binding and are the 1. Preparation of Bank Business Plan (RBB) and Company
responsibility of all members of the Board of Directors. Budget Work Plan (RKAP).
2. Regularly review the Company’s performance.
Meeting Results 3. Implementation of the APU, PPT and PPPSPM Programs.
1. The results of the meeting must be stated in the Minutes of 4. Implementation of Corporate Governance and Follow-up on
Meeting which contain everything discussed and decided at the Internal and External Audit findings.
meeting, including but not limited to opinions developed at the
meeting, both supporting and unsupportive opinions or different The Board of Directors must plan the Scheduled Meeting of the
opinions (dissenting opinions), as well as the reasons for the Board of Directors for the following year before the end of the
absence of members of the Board of Directors , if there are. The financial year. Scheduled meetings of the Board of Directors must
minutes of the meeting must be drawn up by someone present be attended by at least 2/3 of the total members of the Board
at the meeting appointed by the Chairman of the Meeting and of Directors.
then signed by all members of the Board of Directors present
and submitted to all members of the Board of Directors Invitations to meetings of the Board of Directors are made in
2. In the event that there is a member of the Board of Directors writing and delivered directly to each member of the Board of
who does not sign the Minutes of meeting, the person Directors no later than 5 (five) days before the meeting is held.
concerned shall write the reasons in a separate letter Meeting materials are delivered to the meeting participants no
attached to the Minutes of Meeting. later than 5 (five) working days before the meeting is held via
3. Minutes of Directors’ Meetings are valid evidence for email or other electronic means.
members of the Board of Directors and for third parties
regarding the decisions taken at the meeting in question.
PT Bank Tabungan Negara (Persero) Tbk 443
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Corporate
Governance
Internal Meeting of the Board of Directors
Throughout 2023, the agenda, dates, and participants of the internal meetings of the Board of Directors are as follows.
Table of Internal Meetings of the Board of Directors
Director
Meeting Date Topics
HK NPN OFR SWB HRG
Number
Paid
1 General Agenda √ √ √
leave
Paid
2 January 3, 2023 Proposed Collegial KPI for 2023 √ √ √
leave
Paid
3 ALCO √ √ √
leave
4 January 9, 2023 General Agenda √ √ √ √
5 Performance Review December 2022 √ √ √ √
January 16, 2023
6 General Agenda √ √ √ √
7 Risk Management Committee √ √ √ √
January 17, 2023 Audit of Financial Reports Position
8 √ √ √ √
December 2022
Update on Audit Report for Financial
9 Year 2022 and Update on BPK Audit √ √ √ √
Findings
Proposed Update to the 2023 GMS
10 √ √ √ √
Agenda
January 24, 2023 Proposed Changes/Additions to Bank
11 √ √ √ √
BTN Contact Center Access Numbers
12 HCMD material: Talent Mobility √ √ √ √
Preparation of Strategy, Priorities and
13 √ √ √ √
Roadmap for HCBP Implementation
14 January 25, 2023 ALCO √ √ √ √
Paid
15 January 30, 2023 General Agenda √ √ √
leave
Paid
16 January 31, 2023 Risk Management Committee √ √ Service
leave
Paid
17 February 6, 2023 General Agenda √ √ √
leave
Development of Audit of Financial
18 February 10, 2023 √ √ √ Service
Reports for 2022
Loan At Risk (LAR) Projections for 2023
19 13 February 2023 √ √ √ √
Credit and Financing
20 General Agenda √ √ √ √
HCMD Material: Extension of SEVP
21 February 20, 2023 √ √ √ √
Wholesale Banking
HCMD material: Nominated Talent Bank
22 √ √ √ √
BTN in 2023
24 ALCO √ √ √ √
25 Update Progress of Al Fatih Project √ √ Permission √
February 28, 2023 Project Roadmap and HC Strategy 2023
26 √ √ √ √
- 2025
Permis-
27 Work Unit KPI Assessment for 2022 √ √ √
sion
28 Update on SBU BTN Project Progress √ √ √ √
March 6, 2023 Meeting of the Founders, Supervisory
29 √ √ √ √
Board & Management of Dapen
HCMD Material: Sanctions and
30 √ √ √ √
March 8, 2023 Disciplinary Committee
31 IT Steering Committee (KPTI)
32 General Agenda √ Sick √ √
March 13, 2023
33 ALCO √ Sick √ √
34 March 16, 2023 Internal Directors 0 √ 0 √ √
444 PT Bank Tabungan Negara (Persero) Tbk
Page 76
2023 Annual Report
Attendance
Quorum
JSM ENR AND EW NRP HP BY ASN ASN
√ Paid leave Paid leave √ √ √ √ 8 8
√ Paid leave Paid leave √ √ √ √ 8 8
√ Paid leave Paid leave √ √ √ √ 8 8
√ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ 11 11
√ √ Service √ √ √ √ 10 10
√ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ 10 10
Service √ √ √ Service √ √ 7 7
√ √ √ √ √ √ √ 10 10
√ Service √ √ √ √ √ 9 9
√ √ √ √ Sick Service √ 9 9
√ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ 11 11
√ Permission √ √ √ √ √ 10 10
√ √ √ √ √ √ √ 10 10
√ Permission √ √ √ √ √ 10 10
√ √ √ √ √ √ √ 10 10
Paid leave √ √ √ √ √ √ 10 10
Paid leave √ √ √ √ √ √ 10 10
Paid leave Permission √ √ √ √ √ 9 9
√ √ √ √ √ √ √ 10 10
√ √ √ √ √ √ √ 10 10
√ √ √ √ √ 0 √ √ 10 10
PT Bank Tabungan Negara (Persero) Tbk 445
Page 77
Corporate
Governance
Director
Meeting Date Topics
HK NPN OFR SWB HRG
Number
HCMD Material: Performance Assessment
of L1, Head of Division, Regional Office
35 March 17, 2023 and Head of District and Determination √ √ √ √
of Production Services for Financial Year
2022
36 General Agenda √ √ √ √
Application for Approval in Principle for
Beauty Contest Winners Procurement
of Consultants for Planning the
37 √ √ √ √
March 20, 2023 Construction of BTN Office Buildings
Jl. Pringgokusuman Yogyakarta and
Purchase of BTN Operational Land
38 Update Viral Customer Videos and LPS √ √ √ √
39 Determination of Cost of Credit in 2023 √ √ √ √
Permis-
40 Audit Progress Audit BPK √ √ √
sion
Permis-
41 General Agenda √ √ √
sion
Permis-
42 RBC Implementation Progress Update √ √ √
sion
March 27, 2023 Permis-
43 KCP Productivity Management √ √ √
sion
Update Status of Mobile Banking and Permis-
44 √ √ √
EDC sion
45 BI Fines Update √ √ √ √
Proposed Committees Under the Board
46 √ √ √ √
of Directors
Proposed Changes to Organizational
47 √ √ √ √
Structure and Divisional Sectors
48 HCMD Material √ √ √ √
March 28, 2023
49 HCMD Material √ √ √ √
Performance Review February 2023 and
50 √ √ √ √
Prognosis March 2023
51 HCMD Material: Talent Mobility √ √ √ √
March 29, 2023 HCMD Material: Sanctions and
52 √ √ √ √
Disciplinary Committee
53 General Agenda √ √ √ √
Debtor Watchlist Management CAMD2,
54 √ √ √ √
CMBD, CSTD
Steerco Decision Update for Single
55 √ √ √ √
Relationship Model Corporate Segment
Project Job Evaluation & Grading
56 √ √ √ √
April 3, 2023 Structure
Proposed 2023 Target Projections
57 √ √ √ √
regarding Cost of Credit
Updates on Wealth Management and
Bunding Programs and Updates on
58 √ √ √ √
Mortgage Development Strategies for
Segments above 1 M
59 Risk Management Committee Meeting √ √ √ √
60 April 4, 2023 Financial Report as of March 31, 2023 √ √ √ √
61 ALCO Special √ √ √ √
62 HC Committee: Talent Mobility √ √ √ √
63 General Agenda √ √ √ √
64 Subsidized KPR Strategy for 2023 √ √ √ √
Update on Cawang KC Customer
65 √ √ √ √
Complaints Handling
66 April 10, 2023 LAT Certificate Completion Performance √ √ √ √
67 Discussion of Retail Forex Sales Strategy √ √ √ √
Consumer Loan Sales with Institutional
68 √ √ √ √
and Corporate Banking
Update Project Transaction Banking &
69 √ √ √ √
High Yield Loan
70 April 11, 2023 ALCO √ √ √ √
72 April 17, 2023 ALCO Special √ √ √ √
446 PT Bank Tabungan Negara (Persero) Tbk
Page 78
2023 Annual Report
Attendance
Quorum
JSM ENR AND EW NRP HP BY ASN ASN
√ √ √ √ √ 0 √ √ 11 11
Service √ √ √ √ Service √ √ 10 10
Service √ √ √ √ Service √ √ 10 10
Service √ √ √ √ Service √ √ 10 10
Service √ √ √ √ Service √ √ 10 10
√ √ √ √ √ √ √ Service 10 10
√ √ √ √ √ √ √ Service 10 10
√ √ √ √ √ √ √ Service 10 10
√ √ √ √ √ √ √ Service 10 10
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ Service 11 11
√ √ √ √ √ √ √ Service 11 11
√ √ √ √ √ √ √ Service 11 11
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
PT Bank Tabungan Negara (Persero) Tbk 447
Page 79
Corporate
Governance
Director
Meeting Date Topics
HK NPN OFR SWB HRG
Number
73 Pilot Project Business Ecosystem √ √ √ √
74 Trade Services Sales Strategy √ √ √ √
Follow-up to the KBUMN Ministerial
75 √ √ √ √
Regulation
76 April 18, 2023 Risk Management Committee √ √ √ √
Update on Cawang KC Customer
77 √ √ √ √
Complaints Handling
April 26, 2023 Securing Priority Transactions and Large
78 √ √ √ √
Institutions
79 General Agenda √ √ √ √
BTN Mobile Banking Conversion Update
80 √ √ √ √
to New Mobile Banking
Presentation of the Final Report on
81 the UUS Separation Study by Deloitte √ √ √ √
Consultants
Proposed Cash Management
82 May 2, 2023 Management and Sales Organization to √ √ √ √
Customers
Update on Progress of Implementation
83 of Centralization and Digitalization of √ √ √ √
Credit Document Governance in 2023
84 Implementation of the Leadership Forum √ √ √ √
Centralization of PC and Laptop Permis-
85 √ √ √
Procurement sion
Proposed Replacement Director Permis-
86 √ √ √
Composition sion
Permis-
87 KCP UMKM Partner Progress Update √ √ √
May 8, 2023 sion
Fulfillment and Strategy for Improving HR
88 √ √ √ √
Quality in 2023
Consumer NPL Performance and NPL
89 √ √ √ √
Prognosis for May 2023
90 General Agenda √ √ √ √
91 Performance Review for April 2023 √ √ √ √
May 10, 2023 Ser-
92 Proposed Improvements to BPI Collection √ √ √
vice
Proposed Organizational Efficiency for
93 May 11, 2023 √ √ √ √
CAMD 1 and CAMD 2
94 Branch Productivity √ √ √ √
95 May 15, 2023 Upgrade Core Banking Sharia √ √ √ √
96 General Agenda √ √ √ √
97 May 16, 2023 ALCO √ √ √ √
Proposed Covid 19 Restructuring Policy
98 √ √ √ √
and Recurrent Restructuring
Update on Legal Cases in Cawang 1
99 √ √ √ √
and Cawang 2 Cases
Application for Permit for Centralized PC
100 May 22, 2023 √ √ √ √
and Laptop Procurement Principles
101 Bank BTN Communication Strategy √ √ √ √
Material for Proposed Protocol for
102 Resolving Customer Complaints via √ √ √ √
Social Media and Electronic Media
103 May 23, 2023 IT Steering Committee Meeting (KPTI) √ √ √ √
104 ALCO Special √ √ √ √
Acceleration of the Goods and Services Permis-
105 May 29, 2023 √ √ √
Procurement Process sion
Permis-
106 Regulatory Fines 2022 - 2023 √ √ √
sion
448 PT Bank Tabungan Negara (Persero) Tbk
Page 80
2023 Annual Report
Attendance
Quorum
JSM ENR AND EW NRP HP BY ASN ASN
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
Permission √ √ √ √ √ √ √ 10 10
Permission √ √ √ √ √ √ √ 10 10
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
Service Service √ √ √ √ √ √ 10 10
Service √ √ Service √ √ √ √ 9 9
√ √ √ √ √ √ 0 √ 11 11
√ √ √ Service √ √ √ √ 11 11
√ √ √ Service √ √ √ √ 11 11
√ √ √ Service √ √ √ √ 11 11
√ √ √ Service √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
PT Bank Tabungan Negara (Persero) Tbk 449
Page 81
Corporate
Governance
Director
Meeting Date Topics
HK NPN OFR SWB HRG
Number
107 Handling Legal Issues in 2023 √ √ √ √
108 HCMD material √ √ √ √
109 Risk Management Committee Meeting √ √ √ √
Close the Book of Financial Reports and Permis-
110 √ √ √
Revision of the 2023 RKAP sion
June 5, 2023
Permis-
111 Update Project Strategic Business Unit √ Service √
sion
112 Passive Credit Management √ √ √ √
Project Update to Accelerate Account
113 √ √ √ √
Opening and CIF
114 June 12, 2023 Revision of RKAP 2023 √ √ √ √
115 KPI and SMK Employee Alignment √ √ √ √
Implementation of Internalization of the
116 √ √ √ √
Bank BTN Corporate Culture Program
117 Performance Review May 2023 √ √ Permission √
June 13, 2023
118 ALCO Special Liquidity √ √ √ √
Permis-
119 Management Review Meeting (RTM) √ √ Permission
sion
Renovation Design for Floors 21, 22, 23 Permis-
120 √ √ Permission
and BTN Tower Lobby sion
Update on Bank BTN Office Network
121 √ √ √ Permission
June 19, 2023 Classification
122 Update on Legal Aspects of Project Tiger √ √ √ Permission
Acceleration of the Goods and Services
123 √ √ √ Permission
Procurement Process
124 General Agenda √ √ √ Permission
125 June 20, 2023 ALCO √ √ √ √
Classification of Bank BTN Branch Office
127 √ √ √ √
Network
Application for Permit for the Principle of
Centralization of Building Management
128 June 26, 2023 Procurement, Application for Site Plan √ √ √ √
Approval for Gandul Land and Approval
of Pringgokusuman Land Design
129 Ecosystem Piloting Progress Update √ √ √ √
Proposed Policy for the Authority to
130 √ √ √ √
Juli 3, 2023 Decide on Transfers
131 Athlete Mortgage √ √ √ √
132 Risk Management Committee Meeting √ √ √ Permission
133 July 4, 2023 Position Financial Report June 2023 √ √ √ Permission
134 HCMD material √ √ √ √
135 Update Branch Productivity √ √ √ √
136 July 10, 2023 Piloting Auto Defrost Repair √ √ √ √
137 Al Fatih Project Update √ √ √ √
138 July 11, 2023 ALCO √ √ √ √
Update Progress Project Single
Permis- Permis-
139 Relationship Model RM Corporate √ √
sion sion
Segment
Update on BPI SME and MSME Process Permis-
140 √ √ √
July 17, 2023 Center sion
Permis-
141 Performance Review June 2023 √ √ √
sion
Permis-
142 Internal Directors √ √ √
sion
450 PT Bank Tabungan Negara (Persero) Tbk
Page 82
2023 Annual Report
Attendance
Quorum
JSM ENR AND EW NRP HP BY ASN ASN
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 11 11
√ Service √ √ √ √ √ √ 9 9
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ Permission √ 9 9
√ √ √ √ √ √ Permission √ 9 9
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ Paid leave √ 11 11
√ √ √ √ √ √ Paid leave √ 11 11
√ √ √ √ √ √ Paid leave √ 10 10
√ √ √ √ √ √ Paid leave √ 10 10
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ Permission √ Permission √ √ √ 8 8
√ √ Permission √ Permission √ √ √ 9 9
√ √ Permission √ Permission √ √ √ 9 9
√ √ Permission √ Permission √ √ √ 9 9
PT Bank Tabungan Negara (Persero) Tbk 451
Page 83
Corporate
Governance
Director
Meeting Date Topics
HK NPN OFR SWB HRG
Number
Passive Consumer Credit Recovery and
143 July 21, 2023 √ √ √ √
Rescue Strategy
144 General Agenda √ √ √ √
Discussion of OJK Letter Regarding Asset
145 √ √ √ √
Sales
146 July 24, 2023 Wincor ATM Vandalism Case √ √ √ √
Submission of Cost and Benefit Analysis
147 Results and Centralized PIP Building √ √ √ √
Management Procurement
Permis-
148 BTN Directors' Reporting √ Permission √
sion
Utilization of Directors' Official Permis-
149 √ Permission √
Residence sion
Permis-
150 Al Fatih Project Progress Update √ Permission √
July 31, 2023 sion
Permis-
151 Materi HCMD (Talent Mobility) √ Permission √
sion
152 Implementasi Job Grade Bank BTN √ √ √ √
153 General Agenda √ √ √ √
154 General Agenda √ √ √ Service
Updates on Consumer Credit Quality
155 August 7, 2023 √ √ √ Service
Performance
Discussion of Retail Forex Sales
156 √ √ √ Service
Achievements and Strategies
157 Perfomance Review July 2023 √ √ √ √
August 9, 2023
158 ALCO √ √ √ √
Changes in CAMD Organizational
159 √ √ √ √
August 11, 2023 Structure
160 Materi HCMD (Talent Mobility) √ √ √ √
161 KC Banjarmasin Forex Case √ √ √ √
162 ALCO Limited √ √ √ √
163 Fraud Protocol √ √ √ √
August 14, 2023 Penginan KU 4, KU 6 and KK Board of
164 √ √ √ √
Directors' Code of Conduct
Changes in Remuneration for Directors
165 √ √ √ √
and Board of Commissioners
166 General Agenda √ √ √ √
Update on SME and Commercial Credit
167 √ √ √ Permission
Portfolio
August 21, 2023 Update on the Banjarmasin KC Foreign
168 √ √ √ Permission
Exchange Case
169 Optimizing KCP Productivity √ √ √ Permission
Meeting of the Board of Directors with
170 August 23, 2023 √ √ √ √
the Board of Commissioners
171 General Agenda √ √ √ √
Prioritization of Procurement of Goods
172 √ √ √ √
and Services
173 August 28, 2023 HCMD material √ √ √ √
Proposed Changes to the Authority for
174 √ √ √ √
Employee Disciplinary Sanctions
175 Retail TPF Achievement Strategy in 2023 √ √ √ √
176 August 31, 2023 KPTI √ √ √ √
177 General Agenda √ √ √ Permission
178 September 5, 2023 Revamp Website BTN √ √ √ Permission
179 Update on Progress of BTN Tower 2 √ √ Permission Permission
452 PT Bank Tabungan Negara (Persero) Tbk
Page 84
2023 Annual Report
Attendance
Quorum
JSM ENR AND EW NRP HP BY ASN ASN
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ NDR √ NDR √ 10 10
√ √ √ √ NDR √ NDR √ 10 10
√ √ √ √ NDR √ NDR √ 10 10
√ √ √ √ NDR √ NDR √ 10 10
√ √ √ √ √ Permission √ √ 9 9
√ √ √ √ √ Permission √ √ 9 9
√ √ √ √ √ Permission √ √ 9 9
√ √ √ √ √ Permission √ √ 9 9
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ Permission Service √ √ √ √ 9 9
√ √ Permission Service √ √ √ √ 9 9
√ √ Permission Service √ √ √ √ 9 9
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ Permission √ √ √ √ √ 10 10
√ √ Permission √ √ √ √ √ 10 10
√ √ Permission √ √ √ √ √ 9 9
PT Bank Tabungan Negara (Persero) Tbk 453
Page 85
Corporate
Governance
Director
Meeting Date Topics
HK NPN OFR SWB HRG
Number
Update on BTN and IFG Life Partnership
180 √ √ Permission Permission
Collaboration Progress
181 Network Development Plan √ √ √ √
182 Bank BTN's Significant Findings in 2023 √ √ √ √
183 September 11, 2023 Liquidity Buffer Institution Customers √ √ √ √
184 SBU Project Update √ √ √ √
Accelerating the Achievement of
185 √ Service √ √
Subsidized KPR Realization in 2023
Ser-
186 Risk Management Committee √ Service Service
vice
September 12, 2023 Ser-
187 Performance Review for August 2023 √ Service Service
vice
188 ALCO √ √ √ √
189 General Agenda √ √ √ √
190 Jalin ATM and EDC Merchant updates √ √ √ √
September 25, 2023
191 HCMD material √ √ √ √
192 ALCO √ √ √ √
Permis-
193 September 26, 2023 Risk Management Committee √ √ Permission
sion
194 General Agenda √ √ Education Permission
Update on Commercial Bank
195 Governance Provisions Regarding the √ √ Education Permission
Issuance of POJK 17/2023
Market Insight Aspirations Regarding
196 2 October 2023 √ √ Education √
BBTN Share Prices
Gathering of Directors' & SEVP's
197 √ √ Education √
Aspirations Regarding the 2024 RKAP
198 HCMD material √ √ Education √
199 HCMD material √ √ Education √
200 General Agenda √ √ Education √
201 KCP Optimization Update √ √ Education √
October 9, 2023
202 Update regarding Guarantee Fund √ √ Education √
Anticipate and Secure Ransomware
203 √ √ Education √
Attacks
204 Performance Review September 2023 √ √ Education √
October 10, 2023
205 ALCO √ √ Education √
Update on Purchase Progress of BTN
206 √ √ √ √
Tower 2
Bank BTN Investment Plan in Venture
207 October 16, 2023 √ √ √ √
Fund Products
Review Struktur Grade BTN dan
208 √ √ √ √
Kewenangan Memutus Mutasi
210 General Agenda √ √ √ √
Update & Performance Cash
211 √ √ √ √
Management
Proposed Speed Up Implementation
212 October 24, 2023 of the End State Phase HCBP √ √ Permission √
Organizational Structure
213 HCMD Committee √ √ Permission √
214 ALCO √ √ Permission √
Socialization of Company Document
215 √ √ √ Permission
October 30, 2023 Standardization
216 Proposed RKAP for 2024 √ √ √ Permission
454 PT Bank Tabungan Negara (Persero) Tbk
Page 86
2023 Annual Report
Attendance
Quorum
JSM ENR AND EW NRP HP BY ASN ASN
√ √ Permission √ √ √ √ √ 9 9
√ √ √ √ Service √ √ √ 11 11
√ √ √ √ Service √ √ √ 11 11
√ √ √ √ Service √ √ √ 11 11
√ √ √ √ Service √ √ √ 11 11
√ √ √ √ Service √ √ √ 11 11
√ √ √ √ √ √ √ √ 9 9
√ √ √ √ √ √ √ √ 9 9
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ Permission 11 11
√ √ √ √ √ √ √ Permission 11 11
√ √ √ √ √ √ √ Permission 11 11
√ √ Permission √ √ √ √ Permission 10 10
Permission √ Permission √ Permission √ √ √ 7 7
√ √ √ √ √ √ √ √ 10 10
√ √ √ √ √ √ √ √ 10 10
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ Education Sick 9 9
√ √ √ √ √ √ Education Sick 9 9
PT Bank Tabungan Negara (Persero) Tbk 455
Page 87
Corporate
Governance
Director
Meeting Date Topics
HK NPN OFR SWB HRG
Number
217 Corporate Uniform Design for 2024 √ √ √ √
November 30, 2023 Consumer Credit Quality Update Position
218 √ √ √ √
31 October 2023
219 Special Agenda √ √ √ √
Bank BTN Organizational Structure for
220 November 8, 2023 √ √ √ √
2024
221 2024 Business Plan √ √ √ √
222 BTN 2 Tower Purchase Plan √ √ √ √
Bank BTN Pension Fund Business Plan
223 November 13, 2023 √ √ √ √
for 2024
224 Management Review Meeting (RTM) √ √ √ √
225 General Agenda √ √ Service √
226 November 14, 2023 Performance Review October 2023 √ √ √ √
227 ALCO √ √ √ √
228 General Agenda √ √ Service √
Limited Review of Financial Reports as of
229 √ √ Service √
30 September 2023
Special Audit of the Kring KC Palembang
230 √ √ Service √
Case
November 20, 2023
Discussion of Occupational Safety
231 and Health Management System √ √ Service √
Management
232 Proposed RAKB for 2024 √ √ Service √
233 HCMD Committee √ √ Service √
234 November 21, 2023 KPTI √ √ √ √
Submission of 10 Strategic Initiatives for
235 November 27, 2023 √ √ √ √
2024
236 November 28, 2023 ALCO √ √ √ √
237 Sharia Banking Roadmap √ √ √ √
Permis-
238 Financial Statements November 2023 √ √ √
sion
December 4, 2023 Update on the Novation Credit Progress Permis-
239 √ √ √
of Priyek East Point and Randu Alas sion
240 Col 2 Drop Strategy √ √ √ √
241 General Agenda √ √ √ √
Evaluation Report on the Effectiveness of
Implementation of the 2023 APU, PPT
& PPPSPM Program as Part of Active
242 √ √ √ √
Supervision of the Board of Directors
in accordance with POJK Number 8 of
2023
December 11, 2023
243 Update Liquidity Conditions √ √ √ √
Transfer of Guarantee Funds to Escrow
244 √ √ √ √
Account
245 OJK Audit Follow-up √ √ √ √
246 General Agenda √ √ √ √
247 ALCO √ √ √ √
December 12, 2023
248 Performance Review November 2023 √ √ √ √
November Performance Review and
250 December Prognosis as well as Bank √ √ √ √
BTN Pension Fund Roadmap
Naming, Stacking & Design of BTN
251 √ √ √ √
Tower 2
Review of the Implementation of the
252 December 27, 2023 √ √ √ √
Collective Labor Agreement in 2022
Review of POJK 17 of 2023 in the
process of assessing the ability and
253 √ √ √ √
suitability of prospective main parties for
commercial banks
254 Project Tiger updates √ √ √ √
255 December 29, 2023 Guarantee Fund Cut Off √ √ √ √
456 PT Bank Tabungan Negara (Persero) Tbk
Page 88
2023 Annual Report
Attendance
Quorum
JSM ENR AND EW NRP HP BY ASN ASN
√ √ √ √ √ √ Permission √ 11 11
√ √ √ √ √ √ Permission √ 11 11
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ Paid leave √ √ √ 11 11
√ √ √ √ Paid leave √ √ √ 11 11
√ √ √ √ Paid leave √ √ √ 11 11
√ √ √ √ Paid leave √ √ √ 11 11
√ √ √ √ Paid leave √ √ √ 11 11
√ √ √ √ Paid leave √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 12 12
√ √ Permission √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 11 11
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
Service √ √ √ √ Service √ √ 10 10
Service √ √ √ √ Service √ √ 10 10
Service √ √ √ √ Service √ √ 10 10
Service √ √ √ √ Service √ √ 10 10
Service √ √ √ √ Service √ √ 10 10
√ √ √ √ √ Service √ √ 11 11
√ √ √ √ √ Service √ √ 11 11
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ √ √ √ 12 12
√ √ √ √ √ Permission √ √ 10 10
PT Bank Tabungan Negara (Persero) Tbk 457
Page 89
Corporate
Governance
Joint Board of Directors Meeting with the Board of Commissioners
Throughout 2023, the agenda, dates and participants for meetings between the Board of Directors and the Board of Commissioners are as follows.
Table of Board of Directors and Board of Commissioners Meetings
Attendance
No. Date Topic
HK NPN OFR SWB HRG JSM ENR AND EW NRP HP CH IL ABA AJL SAS AH HTZ HAS MYP
Performance Review
January 2023,
Progress Initiative
February Corporate Plan, Stress
1. √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ ijin
22, 2023 Testing, Monitoring
Risk Appetite, Risk
Tolerance, and
Recovery Plan
Performance Review
March 2023,
Progress Initiative
April 12, Corporate Plan, Stress
2. √* √* √ √ √ √ √ √ √ √* √ √ √ sakit √ √ ijin √ √
2023 Testing, Monitoring
Risk Appetite, Risk
Tolerance, and
Recovery Plan
Performance Review
Bankwide and
UUS, Monitoring
Risk Appetite, Risk
June 21, Tolerance, dan
3. √ √ √ Ijin √ √ √ √ √ √ √ √ √ sakit √ √ √ √ √
2023 Recovery Plan
Bankwide and UUS,
Progress Initiative
Corporate Plan, Revisi
RBB and RKAP
Performance Review
Bankwide and
UUS, Monitoring
Risk Appetite, Risk
August
4. Tolerance, and √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ ijin √ ijin
23, 2023
Recovery Plan
Bankwide and UUS,
Progress Initiative
Corporate Plan
Performance Review
Bankwide and UUS,
Monitoring Risk
Appetite, Risk Tolerance,
and Recovery Plan,
October Progress Initiative
5. √ √ √ √ √ √ √ √ √ √ √ √ √ √ ijin √ √ ijin
18, 2023 Corporate Plan, Evaluasi
and Monitoring the
Implementation of New
Product Activities and
Activities for the Bank's
interests
Bankwide Performance
Review accompanied
by KPI Achievement
Prognosis, UUS
Performance Review
accompanied by
December KPI Achievement
6. Ijin √ √ √ √ √ √ √ √ √ Ijin √ √ √ ijin √ √ ijin
20, 2023 Prognosis, Monitoring
Risk Appetite, Risk
Tolerance, and
Recovery Plan
Bankwide and UUS,
Progress Initiative
Corporate Plan
*) as an observer since being appointed at the GMS until effective June 7 2023
**) Termination of office on August 12 2023 due to death
The agenda, date and participants of the meeting between the Board of Commissioners and the Board of Directors can be seen in the
Board of Commissioners Meeting in the Corporate Governance Chapter of this Annual Report.
458 PT Bank Tabungan Negara (Persero) Tbk
Page 90
2023 Annual Report
Meeting Frequency and Attendance of the Board of Directors
Nnumber of Meetings
Joint Meetings of the Board of Directors
Board of Directors Meetings GMS
and the Board of Commissioners
Nama Position Number and Percentage of Attendance Number and Percentage of Attendance Number and Percentage of Attendance
Number of Number of Number of Number of Number of Number of
Percentage Percentage Percentage
Meetings Attendances Meetings Attendances Meetings Attendances
Haru President
34 28 80% 2 2 100% 2 2 100%
Koesmahargyo* Director
Nixon L.P. President
225 223 87% 12 11 92% 2 2 100%
Napitupulu** Director
Oni Febriarto Vice President
218 207 95% 11 10 91% - - -
Rahardjo*** Director
Director of IT
Andi Nirwoto 255 231 91% 12 12 100% 2 2 100%
and Digital
Director
Elisabeth Novie
of Assets 255 240 94% 12 12 100% 2 2 100%
Riswanti
Management
Director of
Jasmin Distribution 255 231 91% 11 10 91% 2 2 100%
and Funding
Director
Setiyo Wibowo of Risk 255 216 85% 12 12 100% 2 2 100%
Management
Director of
Hirwandi Gafar 255 222 87% 12 9 75% 2 2 100%
Consumers
Nofry Rony Director of
255 227 89% 12 11 92% 2 2 100%
Poetra Finance
Director
of Human
Eko Waluyo Capital, 255 241 95% 12 12 100% 2 2 100%
Compliance
and Legal
Director of
Hakim
Institutional 218 200 92% 10 10 100% - - -
Putratama***
Banking
*Resigned his position on March 16 2023 based on the results of the 2023 Annual General Meeting of Shareholders (AGMS)
** Transfer of his original assignment as Vice President Director to become President Director since March 16, 2023 and received an effective statement from the OJK starting June 7 2023
***Started in office on March 16 2023 and received an effective statement from the OJK starting June 7, 2023
Training and/or Improving the Competence of Board of Directors Members
Policies related to training and/or competency development for the Board of Directors are regulated in the Good Corporate Governance
Guidelines. The comprehensive program for the Board of Directors includes:
1. The capacity-building programs are carried out to increase the effectiveness of the work of the Board of Directors.
2. Each member of the Board of Directors participating in the programs such as seminars and/or training is required to have
presentations to share their knowledge or to give any information.
3. The material received from the programs must be properly documented in a separate section. The documentation becomes the
responsibility of the Corporate Secretary. This material must be available if further needed.
PT Bank Tabungan Negara (Persero) Tbk 459
Page 91
Corporate
Governance
The training and/or competency improvement that the Board of Directors has participated in during 2023 is as follows.
Types of Training and Development Materials Time and place
Name Position Organizer
Competency / Training Implementation
Indonesian
Workshop & Refreshment Asecor Professional Qualification Jakarta, January 10, Banking
& Submission of LPPI Assessor Decree for the 2023 period 2023 Development
Institute
Haru
President Director Jakarta, January 11, Ministry of
Koesmahargyo* Prevention of Corruption within BUMN
2023 BUMN and KPK
Financial
Strengthening the Financial Services Sector in Jakarta, February 6,
Services
Maintaining Economic Growth 2023
Authority
Semarang, May 12 -13, PwC and Korn
Leadership Forum "Envisioning Culture For Leader"
2023 Ferry
Indonesian
Banking
Nixon L.P. Refreshment Treasury Dealer Advance Semarang, June 7, 2023
President Director Development
Napitupulu**
Institute
Chicago, USA,
Asean Global Leadership Program (AGLP) - SRW&Co
September 18 – 22, SRW&Co
"Leading Innovation in Global Economic Recovery"
2023
Jakarta, March 31, Mahesa Prima
Level 5 Risk Management Certification Refreshment
2023 Solusindo
Strategic
Risk Management Class for Executive Jakarta, April 12, 2023 Development
Group
Indonesian
Bank Management Executive Training Overview for Banking
Jakarta, April 27, 2023
BOD Development
Institute
Oni Febriarto Vice President
Semarang, May 12 -13, PwC and Korn
Rahardjo*** Director Leadership Forum "Envisioning Culture For Leader"
2023 Ferry
GRC Masterclass Program 2023 "Socialization of Jakarta, September 14, BUMN School of
BUMN & BUMN Subsidiary Ratings" 2023 Excellence
GRC Masterclass Program 2023 “ESG for Boards – Jakarta, September BUMN School of
Governance of ESG” 27,2023 Excellence
Indonesian
Bali, December 13 – 14, Institute for
IICD - Special Directorship Program 2023
2023 Corporate
Directorship
Jakarta, April 9 – 10,
Business English Preparation SUN Education
2023
Semarang, May 12 -13, PwC dan Korn
Leadership Forum "Envisioning Culture For Leader"
2023 Ferry
Mahesa Prima
Level 5 Risk Management Certification Refreshment Jakarta, May 22, 2023
Solusindo
Director of IT and
Andi Nirwoto GRC Masterclass Program 2023 "Socialization of Jakarta, September 14, BUMN School of
Digital
BUMN & BUMN Subsidiary Ratings" 2023 Excellence
GRC Masterclass Program 2023 "Integrated Jakarta, October 5, BUMN School of
Information For Supervisionary Board" 2023 Excellence
International
IMD Executive Education "Digital Transformation for Switzerland, November
Management
Boards" 14 – 25, 2023
Development
Semarang, May 12 -13, PwC and Korn
Leadership Forum "Envisioning Culture For Leader"
2023 Ferry
GRC Masterclass Program 2023 "Integrated Jakarta, October 5, BUMN School of
Elisabeth Novie Director of Assets Information For Supervisionary Board" 2023 Excellence
Riswanti Management
Indonesian
Bali, December 13 – 14, Institute for
IICD - Special Directorship Program 2023
2023 Corporate
Directorship
460 PT Bank Tabungan Negara (Persero) Tbk
Page 92
2023 Annual Report
Types of Training and Development Materials Time and place
Name Position Organizer
Competency / Training Implementation
Semarang, May 12 -13, PwC and Korn
Leadership Forum "Envisioning Culture For Leader"
Director of 2023 Ferry
Jasmin Distribution and
Funding GRC Masterclass Program 2023 "Integrated Jakarta, October 5, BUMN School of
Information For Supervisionary Board" 2023 Excellence
Semarang, May 12 -13, PwC and Korn
Leadership Forum "Envisioning Culture For Leader"
2023 Ferry
Boston
BCG's Strategy Advantage Roundtable: Building
Jakarta, July 18, 2023 Consulting
Resilience in Times of Uncertainty
Indonesia
Singapore, August 3,
SAS Innovate 2023 SAS Institute
Director of Risk 2023
Setiyo Wibowo
Management
BUMN
GRC Masterclass Program 2023 "Pre IPO and Post
Jakarta, August 10, Leadership &
IPO - Rating and issuance of debt securities & sukuk
2023 Management
(EBUS)"
Institute
Ann Arbor, Michigan, Michigan Ross
Leading Future-Ready Teams USA, October 2 – 5, - Michigan
2023 University
BUMN
Jakarta, February 10 – Leadership &
Pelatihan Chief Business Officer Development (CBOD)
Director of 11, 2023 Management
Hirwandi Gafar Institute
Consumers
Semarang, May 12 -13, PwC and Korn
Leadership Forum "Envisioning Culture For Leader"
2023 Ferry
Jakarta, March 31, Mahesa Prima
Level 5 Risk Management Certification Refreshment
2023 Solusindo
Semarang, May 12 – 13, PwC and Korn
Leadership Forum "Envisioning Culture For Leader"
2023 Ferry
Singapore, June 27,
Global ESG Corporate Access BNP Paribas
2023
BUMN
GRC Masterclass Program 2023 "Pre IPO and Post
Jakarta, August 10, Leadership &
Nofry Rony Poetra Director of Finance IPO - Rating and issuance of debt securities & sukuk
2023 Management
(EBUS)"
Institute
GRC Masterclass Program 2023 "Socialization of Jakarta, September 14, BUMN School of
BUMN & BUMN Subsidiary Ratings" 2023 Excellence
GRC Masterclass Program 2023 “ESG for Boards – Jakarta, September 27, BUMN School of
Governance of ESG” 2023 Excellence
USA, November 15 – Wharton
Wharton Executive Education "CEO Academy"
16, 2023 Business School
Jakarta, March 31, Mahesa Prima
Level 5 Risk Management Certification Refreshment
2023 Solusindo
Indonesian
Institute for
Deepening of the ASEAN CG Scorecard IICD Jakarta, April 18, 2023
Corporate
Directorship
Asean Global Leadership Program (AGLP) - SRW&Co Barcelona, May 15 – 19,
SRW&Co
"Shaping The Future with Inspiring Leadership" 2023
Semarang, May 12 – 13, PwC and Korn
Director of Human Leadership Forum "Envisioning Culture For Leader"
2023 Ferry
Eko Waluyo Capital, Compliance
and Legal BUMN
GRC Masterclass Program 2023 "Pre IPO and Post
Jakarta, August 10, Leadership &
IPO - Rating and issuance of debt securities & sukuk
2023 Management
(EBUS)"
Institute
GRC Masterclass Program 2023 "Socialization of Jakarta, September 14, BUMN School of
BUMN & BUMN Subsidiary Ratings" 2023 Excellence
Jakarta, September 20, BUMN School of
Chief Human Resources Officer 2023
2023 Excellence
Jakarta, September 22,
Certified Anti Fraud Professional Asia Anti Fraud
2023
PT Bank Tabungan Negara (Persero) Tbk 461
Page 93
Corporate
Governance
Types of Training and Development Materials Time and place
Name Position Organizer
Competency / Training Implementation
Seminar "The Impact of Attribution of Employee
Indonesian
Benefits Based on PSAK 24 Paragraph 70 on the Jakarta, September 24,
Accountants
Recording of Post-Employment Benefits After the 2023
Association
Implementation of the Job Creation Law"
GRC Masterclass Program 2023 “ESG for Boards – Jakarta, September 27, BUMN School of
Governance of ESG” 2023 Excellence
GRC Masterclass Program 2023 “GC Methodology Jakarta, October 25, BUMN School of
and Environmental and Social Management System” 2023 Excellence
Socialization of Prevention of Crime in the Financial Financial
Jakarta, December 4,
Services Sector to Financial Services Business Actors Services
2023
in the Banking Sector in DKI Jakarta Authority
Indonesian
Bali, December 13 – 14, Institute for
IICD - Special Directorship Program 2023
2023 Corporate
Directorship
Indonesian
Bank Management Executive Training Overview for Jakarta, April 8 – 9, Banking
BOD 2023 Development
Institute
Indonesian
Banking
Risk Management Class for Executive Jakarta, April 12, 2023
Development
Director of Institute
Hakim Putratama***
Institutional Banking
Semarang, May 12 – PwC and Korn
Leadership Forum "Envisioning Culture For Leader"
13, 2023 Ferry
GRC Masterclass Program 2023 "Integrated Jakarta, October 5, BUMN School of
Information For Supervisionary Board" 2023 Excellence
Boston, Massachusetts,
Executive Education HBS “Strategy: Building and Harvard Business
USA, December 12 –
Sustaining Competitive Advantage” School
15, 2023
* Resigned from office on March 16 2023 based on the results of the 2023 Annual General Meeting of Shareholders (AGMS).
** Transfer of his original assignment as Vice President Director to become President Director since March 16, 2023 and received an effective statement from the OJK starting June 7, 2023.
***Started in office on March 16, 2023 and received an effective statement from the OJK starting June 7, 2023.
Orientation Program for New Members of the Board of Directors
The Company has always held an Orientation Program or Introduction for newly-appointed members of the Board of Directors to be
acquainted with one another and establish cooperation as a solid, comprehensive, effective team. The Orientation Program also aims to
provide insight into the condition of the Company in general. The Board of Directors’ orientation program includes:
1. Implementation of Good Corporate Governance and Code of Conduct principles in the Company.
2. Description regarding the duties and responsibilities of the Board of Commissioners and Board of Directors and other restrictions.
3. Overview of the Company in terms of the objectives, nature, and scope of the Company’s activities, financial performance, and
strategies, as well as the Company’s short and long-term plans, risks, Internal Control, and other strategic issues.
4. Information regarding delegated authority, Internal and External Audits, Internal Control systems and policies, and the Audit
Committees
462 PT Bank Tabungan Negara (Persero) Tbk
Page 94
2023 Annual Report
During 2023, an orientation program will be implemented for new members of the Board of Directors as follows:
Implementation
No. Director's Name Position Agenda
date
Objectives and Scope of Bank Activities in accordance with the
March 28, 2023
Articles of Association
Financial Performance, Strategy, Short Term and Long Term
March 28, 2023
Business Plans, Competitive Position
Internal Control System, Internal and External Audit March 29, 2023
Directors' Facilities March 29, 2023
1. Oni Febriarto Rahardjo Vice President Director
Compliance, GCG, Work Relationships for the Board of
Commissioners and Directors, Work Rules for the Board of March 30, 2023
Directors
Risk Management and Bank Health Level March 31, 2023
Company Culture March 30, 2023
Governance Policies and Procedures March 28, 2023
Objectives and Scope of Bank Activities in accordance with the
March 28, 2023
Articles of Association
Financial Performance, Strategy, Short Term and Long Term
March 28, 2023
Business Plans, Competitive Position
Internal Control System, Internal and External Audit March 28, 2023
Director of Institutional Directors' Facilities March 28, 2023
2. Hakim Putratama
Banking Compliance, GCG, Work Relationships for the Board of
Commissioners and Directors, Work Rules for the Board of March 28, 2023
Directors
Risk Management and Bank Health Level March 28, 2023
Company Culture March 28, 2023
Governance Policies and Procedures March 28, 2023
Implementation of Directors’ Duties
Throughout 2023, all members of the Board of Directors have carried out management duties and their accountability reports have been
submitted to the Board of Commissioners in the form of:
1. Performance Review Report
2. Bank Health Level Report
3. Compliance Function Fulfillment Report
4. Corporate Governance Implementation Report
5. Audit Findings Follow-up Report
The Board of Directors has also implemented the principles of Corporate Governance in every business activity of the Company at all
organizational levels during 2023, as follows:
1. Implement corporate governance criteria in accordance with POJK and BUMN Ministerial Regulations.
2. Implement corporate governance according to the ASEAN CG Scorecard criteria.
3. Socialization and implementation of the Code of Conduct.
4. Gratification report to the Corruption Eradication Commission.
5. Self Assessment of the Implementation of Corporate Governance in accordance with POJK.
6. Prepare and submit Annual Reports and Sustainability Reports.
PT Bank Tabungan Negara (Persero) Tbk 463
Page 95
Corporate
Governance
Performance Assessment and Assessment Basis 3. Violating the provisions of the Articles of Association and/or
for Committees Under The Board of Directors, laws and regulations.
Corporate Secretary, Internal Audit Unit, and Risk 4. Involved in actions that harm the Company and/or the State.
Management Unit 5. Committing any actions that violate ethics and/or performing
bad manners as members of the Board of Directors.
The Company has established and set forth the structure and 6. Declared guilty by a court decision with permanent legal
membership of the Committees to assist the duties of the Board of force.
Directors. The supporting Committees have a role in monitoring, 7. Resigned.
creating effectiveness in problem-solving, and developing 8. Other reasons deemed appropriate by the GMS for the
strategic aspects proposed by the Company, in accordance with interests and objectives of the Company.
the prevailing legislation. These Committees consist of: The decision for dismissal due to any of the reasons mentioned
1. Risk Management Committee above shall be made after the member to be dismissed has been
2. Asset and Liability Management Committee (ALCO) given an opportunity to defend him/herself.
3. Credit Policy Committee
4. Credit Committee In the event of consanguineous relation up to the third degree,
5. Human Capital Committee both lineal and collateral, and an affinity (in-laws) relationship
6. Information Technology Steering Committee (IT) between any member of the Board of Directors and any member
7. Transformation Committee of the Board of Commissioners, GMS shall have the authority to
8. Business Committee dismiss one of them.
9. Environmental, Social and Governance Committee (ESG)
A member of the Board of Directors may resign from his/her
An evaluation is conducted on committees under the Board of position before his/her term of office ends. In the event that a
Directors to assess their performance in assisting the managerial member of the Board of Directors resigns, the resigning member
duties of the Board of Directors. The procedure for evaluating must submit a written resignation request regarding his/her
the performance of the supporting committees is carried out purpose to the company.
periodically by the Board of Directors. The performance of
committees under the Board of Directors is evaluated based The Company must hold GMS to make a decision regarding the
on the number of meetings held and the number of committee resignation request of such member of the Board of Directors
members present during the fiscal year. In 2023, the Board of at most 90 (ninety) days after receiving the resignation letter.
Directors believes that its committees have fulfilled their duties The position of a Member of the Board of Directors shall be
and responsibilities appropriately. terminated if:
1. The resignation has been effective.
In carrying out its duties, the Board of Directors is assisted by 2. The said person passes away.
Committees under the Board of Directors and supporting units 3. The term of office ends.
including the Corporate Secretary, Internal Audit Unit and Risk 4. The said person is dismissed by GMS resolution.
Management Unit. Performance appraisal for the Corporate 5. The said person is declared bankrupt by a Commercial
Secretary, Internal Audit Unit and Risk Management Unit is Court, which has permanent legal force, or is placed under
assessed based on Key Performance Indicators (KPI), namely receivership under a court decision.
Main Targets, Collaborations, Initiatives and others. KPI 6. The said person is no longer deemed qualified as a member
achievement in 2023 for the Corporate Secretary, Internal Audit of the Board of Directors under the provisions of the Articles
Unit and Risk Management Unit reached more than 100%. The of Association and laws and regulations, including as a
Corporate Secretary, Internal Audit Unit and Risk Management holder of any restricted concurrent positions.
Unit have carried out their duties properly.
Members of the Board of Directors can be temporarily dismissed
Mechanism For The Resignation and Dismissal by the Board of Commissioners by stating the reasons if they
of The Board of Directors act contrary to the Articles of Association, there are indications
that they are taking actions that are detrimental to the Company,
GMS may dismiss any member of the Board of Directors at any they are neglecting their obligations, or there are urgent reasons
time if, for the reasons concerned, they do the following: for the Company by considering the provisions stipulated by the
1. Unable/inadequate in fulfilling his/her obligations agreed Articles of Association. The decision to strengthen or revoke the
upon in the management contract. temporary dismissal of a member of the Board of Directors by a
2. Unable to properly perform his/her responsibilities. member of the Board of Commissioners is stipulated in the GMS.
464 PT Bank Tabungan Negara (Persero) Tbk
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Board of Commissioners
The Board of Commissioners is the organ of the Company whose duty it is to carry out general and/or specific supervision in accordance
with the Articles of Association and provide advice to the Board of Directors. The Board of Commissioners is the party whose duty or
function is to supervise and provide advice to the Board of Directors for the benefit of the Company and Shareholders in particular and
its stakeholders in general.
Duties and Responsibilities of the Board of a. providing funds to related parties in accordance with the
Commissioners Financial Services Authority Regulations regarding the
maximum limit for granting credit and providing large funds
The duties and responsibilities of the Board of Commissioners as for public companies and the Financial OJK Regulation
stipulated in the Board of Commissioners’ Work Guidelines and regarding the maximum limits for distributing funds and
Code of Conduct are as follows: distributing large funds for sharia public companies; and
1. The Board of Commissioners is responsible for supervising the b. other matters stipulated in the Company’s articles of
Company’s policies and management of the Board of Directors, association or statutory provisions.
providing advice to the Board of Directors, and is responsible 7 Decision making on the Company’s operational activities by
for such supervision, in accordance with the Company’s goals the Board of Commissioners as referred to in number 6 is
and objectives as stipulated in the provisions of laws and part of the supervisory duties of the Board of Commissioners
regulations, the articles of association and GMS decisions. so that it does not negate the responsibility of the Board
2. The Board of Commissioners must carry out its duties, authority, of Directors for the implementation of the Company’s
and responsibilities in good manner, taking into account the management.
interests of Shareholders, and with the principle of prudence. 8. The Board of Commissioners is responsible to report to the
3. In performing the supervisory duties, the Board of Commissioners Financial Services Authority (OJK) no later than 5 (five)
must direct, monitor, and evaluate the implementation of working days from the discovery of:
integrated governance, risk management and compliance, as a. violation of statutory provisions in the fields of finance,
well as the Company’s strategic policies, in accordance with the banking, and those related to the Company’s business
provisions of laws and regulations, the articles of association, activities; and/or
and/or GMS decisions. b. circumstances or predicted circumstances that could
4. The Board of Commissioners is responsible to supervise the endanger the continuity of the Company’s business.
Directors’ follow-up on audit findings or examinations and 9. The Board of Commissioners follows developments in the
recommendations from the Company’s internal audit work Company’s activities and provides opinions, suggestions
unit, external auditors, results of supervision by the Financial and/or explanations to the GMS, including but not limited
Services Authority (OJK), and/or results of supervision by other to controlling shareholders, regarding any issues deemed
authorities and institutions. important to the management of the Company.
5. The Board of Commissioners is responsible to carry out other 10. Each member of the Board of Commissioners is jointly and
obligations in the supervisory duties and providing advice, as severally liable for the Company’s losses which are caused
long as they do not conflict with the provisions of laws and by errors or negligence from a fellow member of the Board of
regulations, the articles of association, and GMS decisions. Commissioners in carrying out their duties unless he/ she is able
6. In performing the supervisory duties, the Board of Commissioners to provide evidence as stated in the Articles of Association.
is prohibited from participating in decision making on the
Company’s operational activities, except:
PT Bank Tabungan Negara (Persero) Tbk 465
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Duties and Responsibilities of The President Commissioner 9. The Board of Commissioners has the authority to take action
to manage the Company in certain circumstances for a
Apart from the duties as a member of the Board of Commissioners, certain period of time in accordance with the provisions of
the President Commissioner who is the coordinator of the Board of the Company’s Articles of Association.
Commissioners also has the following duties and responsibilities: 10. The Board of Commissioners has the authority to attend
1. to lead meetings as regulated in the articles of association; Board of Directors meetings and provide opinions regarding
2. to facilitate constructive discussions; the matters discussed.
3. to create a culture of work ethics including maintaining effective 11. The Board of Commissioners has the right to be entitled
and healthy relationships with the Board of Directors; and to an honorarium, allowances and/or facilities including
4. Provide suggestions to members of the Board of tantiem and similar post-employment benefits and the amount
Commissioners regarding the implementation of the duties is determined by the GMS with due observance of the
and obligations of the Board of Commissioners. applicable laws and regulations.
12. Carry out other supervisory authority as long as it does
Authorities of the Board of Commissioners not conflict with the provisions of laws and regulations, the
articles of association, and/or GMS decisions.
The authority of the Board of Commissioners as regulated in the Board
of Commissioners’ Work Guidelines and Regulations is as follows: Decisions Requiring Approval of the Board
1. The Board of Commissioners accepts and implements of Commissioners
the authority delegated and/or granted to the Board of
Commissioners in accordance with the provisions of statutory With due observance of the Articles of Association, laws and
regulations, articles of association, and/or GMS decisions. regulations, and provisions in the field of Capital Markets, the
2. The Board of Commissioners has the authority to give actions of the Board of Directors that require written approval
approval to strategic plans, activities, reports and/or other from the Board of Commissioners:
documents prepared by the Board of Directors and require 1. Release/transfer and/or pledge the Company’s assets with
approval from the Board of Commissioners by considering the criteria and values exceeding a certain amount determined
provisions in the articles of association, statutory regulations, by the Board of Commissioners, except for assets recorded
and the determination of Series A Dwiwarna Shareholders. as inventory, taking into account the provisions in the capital
3. The Board of Commissioners has the right to examine the market and banking sector.
Company’s documents, inspect the Company’s assets, check 2. Cooperate with other business entities or parties in the form
the condition of cash and securities, enter the grounds and of joint operations cooperation (KSO), business cooperation
buildings controlled and/or used by the Company, and find (KSU), licensing cooperation, Build, Operate and Transfer
out about all policies and actions that have been, are being, (BOT), Build, Transfer and Operate (BTO), Build, Operate
and will be implemented by the Board of Directors. and Own (BOO), and other agreements of the same nature
4. To request information and/or explanations from the Directors of which the term period or total value exceeding the limit
and/or Executive Officers regarding all issues relating to the determined by the Board of Commissioners.
management of the Company, including asking the Directors 3. Establish and change the Company’s logo.
and/or Executive Officers with the knowledge of the Directors 4. Establish an organizational structure 1 (one) level below the
to attend Board of Commissioners Meetings. Board of Directors.
5. The Board of Commissioners has the authority to propose to 5. Make equity participation with a certain value determined
the GMS about the appointment of a Public Accounting Firm by the Board of Commissioners in other companies,
and/or Public Accountant who will provide audit services for subsidiaries, and joint ventures that are not in the context of
annual historical financial information by taking into account saving receivables by taking into account the provisions in
recommendations from the Audit Committee. the Capital Market sector.
6. The Board of Commissioners has the authority to nominate 6. Establish a subsidiary and/or joint venture company with
new candidates for members of the Board of Directors to the a certain value determined by the Board of Commissioners
Shareholders based on recommendations from the Remuneration with due observance of provisions in the Capital Market
and Nomination Committee to be decided at the GMS. sector.
7. The Board of Commissioners has the authority to temporarily 7. Propose representatives of the Company to become
dismiss members of the Board of Directors in accordance candidates for members of the Board of Directors and Board
with the provisions of the Articles of Association. of Commissioners in joint ventures and/or subsidiaries that
8. The Board of Commissioners has the authority to use experts make a significant contribution to the Company and/or have
for certain matters and within a certain period of time at a strategic value determined by the Board of Commissioners.
the Company’s expense if deemed necessary and taking into 8. Release equity participation with a certain value determined
account applicable provisions. by the Board of Commissioners in other companies,
subsidiaries, and joint ventures that are not in the framework
of saving receivables with due observance of the provisions
in the Capital Market sector.
466 PT Bank Tabungan Negara (Persero) Tbk
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9. Approve matters related to mergers, consolidations, 2. Members of the Board of Commissioners must meet the fit
acquisitions, separations, and dissolutions of subsidiaries and proper test requirements in accordance with the Financial
and joint ventures with a certain value set by the Board Services Authority (OJK) Regulations concerning fit and proper
of Commissioners in compliance with regulations in the test for financial services institutions.
Capital Market. 3. Members of the Board of Commissioners who have met the
10. Perform actions that are included in material transactions approval requirements of the Financial Services Authority (OJK)
as stipulated by laws and regulations in the capital market while serving are required to have:
sector with a certain value determined by the Board of a. Integrity;
Commissioners, unless these actions are included in material b. Competence; and
transactions that are excluded by the applicable laws and c. Good reputation.
regulations in the capital market sector. 4. At least 1 (one) member of the Board of Commissioners must be
11. Actions that have not been determined in the corporate Work domiciled in Indonesia.
Plan and Budget (RKAP). 5. Candidates for Independent Commissioners must have:
12. Carry out acts of transfer, including selling and relinquishing a. knowledge in the banking sector that is adequate and
the rights to collect and/or not to collect on: relevant to the position as Independent Commissioner;
a. Non-performing loans that are written off in the context and
of credit settlement, either in parts or whole. b. Experience in banking and/or finance.
b. The difference between the value of the principal bad 6. Former members of the Board of Directors or Executive Officers
debts that have been written off and the transfer value or parties who have a relationship with the Company who may
including sales or the value of the disposal of rights, influence the person’s ability to act independently must undergo
the implementation of which is based on the Board of a waiting period of at least 1 (one) year before becoming an
Directors’ policy that has been approved by the Board of Independent Commissioner.
Commissioners and in the amount of the limit (limit) set by 7. Waiting period for:
the GMS which will remain valid until the establishment a. Former President Director of the Company; and
of a new ceiling (limit) by the GMS. b. Former member of the Board of Directors who supervises
the supervisory function or Executive Officer who
Term of Office of the Board of Commissioners carries out the supervisory function at the Company, at
least 6 (six) months before becoming an Independent
Members of the Board of Commissioners are appointed for a Commissioner at the Company.
term commencing from the appointment date determined by 8. Independent Commissioners do not have financial relationships,
GMS and ending at the closing of the 5th (fifth) Annual GMS management relationships, ownership relationships, affiliate
after the date of appointment, provided that the tenures do relationships, and/or family relationships with other members
not exceed 5 (five) years, with due observance of applicable of the Board of Commissioners, members of the Board of
regulations and legislation in the Capital Market, and without Directors, and/or controlling shareholders or relationships with
neglecting the rights of GMS to dismiss any member of the Board the Company that could affect their ability to act independently.
of Commissioners at any time before their Term of Office is over. 9. Independent Commissioners do not have any direct or indirect
business relationships related to the Company’s business
After their term of office ends, members of the Board of Commissioners activities.
may be reappointed by GMS for one term of office. 10. Independent Commissioners do not have any direct or indirect
business relationships related to the Company’s business
Requirements for Members of the Board activities.
of Commissioners 11. Commissioners can be Independent Commissioners in the
Company or the Company’s business group by meeting the
The requirements for members of the Board of Commissioners requirements as an Independent Commissioner.
stipulated in the Board of Commissioners’ Work Guidelines and 12. Commissioners who will become Independent Commissioners
Code of Conduct are as follows: in the Company are required to undergo a waiting period of at
1. Members of the Board of Commissioners are individuals who least 1 (one) year.
meet the requirements at the time of appointment and during 13. The transition from Commissioner to Independent Commissioner
his/her term of office in accordance with the Company’s articles must obtain approval from the Financial Services Authority
of association and statutory regulations. (OJK) through a fit and proper test in accordance with the
Financial OJK Regulations regarding fit and proper test for
financial services institutions.
PT Bank Tabungan Negara (Persero) Tbk 467
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Corporate
Governance
Work Guidelines and Manual of the Board of Commissioners
The Board of Commissioners already possesses work guidelines and rules regulated in Board of Commissioners Decree number 05/
KOM/BTN/2023 dated December 13, 2023, concerning Work Guidelines and Rules for the Board of Commissioners of PT Bank
Tabungan Negara (Persero) Tbk. The Board of Commissioners’ Work Guidelines and Regulations are prepared based on corporate
legal principles, provisions of the Articles of Association, statutory regulations and provisions, Shareholder directives, as well as Good
Corporate Governance best practices.
The BOC’s Board Manual shall ensure the Board of Commissioners performs its duties effectively and efficiently, and it shall also be
used as a performance assessment tool for the Board of Commissioners. The Board Manual has stipulated various aspects, as follows:
Chapter I General requirements Article 1 Terms and Definitions
Article 2 Structure and Composition
Article 3 Membership Criteria
Article 4 Appointment
Chapter II Membership
Article 5 Term of Office
Article 6 Concurrent Position
Article 7 Removal
Article 8 Duties and Responsibilities
Chapter III Duties, Responsibilities and Authority
Article 9 Authority
Article 10 Meeting Type
Article 11 Calling and Organizing Meetings
Article 12 Meeting Materials
Chapter IV Meeting
Article 13 Chairman of the Meeting
Article 14 Decision Summons
Article 15 Meeting Documentation
Article 16 Work Ethics
Article 17 Prohibition
Article 18 Work Planning
Article 19 Work Division
Chapter V Working Mechanism
Article 20 Working time
Article 21 Job Assessment and Evaluation
Article 22 Reporting and Accountability
Pattern of Working Relations of the Board of
Article 23
Commissioners and Directors
Article 24 Secretary to the Board of Commissioners
Chapter VI Supporting Organs
Article 25 Committees Under the Board of Commissioners
Article 26 Competency Development
Chapter VII Sustainable Competency Development Article 27 Training
Article 28 Certification
Chapter VIII Others Article 29 Relationships with Stakeholders
468 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Supervisory Duties of the Board of Commissioners
The distribution of the supervisory duties for the Board of Commissioners is listed as follows.
Table of Distribution of Duties of the Board of Commissioners
Name Position Field of Duty
President Commissioner/
Chandra M. Hamzah Remuneration and Nomination
Independent
Vice President Commissioner
Iqbal Latanro Audit (Internal & External), Remuneration, and Nomination
/ Independent
Armand B. Arief Independent Commissioner Risk Management and Compliance, Remuneration, and Nomination
Ahdi Jumhari Luddin* Independent Commissioner Audit (Internal & External), Remuneration, and Nomination
Sentot A. Sentausa Independent Commissioner Audit (Internal & External), Remuneration, and Nomination
Andin Hadiyanto Commissioner Audit (Internal & External), Remuneration, and Nomination
Herry Trisaputra Zuna Commissioner Risk Management and Compliance, Remuneration, and Nomination
Himawan Arief Sugoto Commissioner Risk Management and Compliance, Remuneration, and Nomination
Mohamad Yusuf Permana** Commissioner Remuneration and Nomination
* Resigns office on August 12, 2023.
** Appointed based on the EGMS on January 11, 2023, and was effective from June 7, 2023.
Policy on Concurrent Positions of the Board of Commissioners
Members of the Board of Commissioners are prohibited from holding multiple and concurrent positions as:
1. Members of the Board of Directors of State-Owned Enterprises (BUMN), Regional Owned Enterprises (BUMD), and/or Private-
Owned Enterprises.
2. Political party administrators and/or legislative candidates/members and/or regional heads/deputy regional heads.
3. Other positions in accordance with the provisions of the legislation.
4. Other positions that may cause a conflict of interest.
Table of Concurrent Positions of the Board of Commissioners
Name Position Position at Other Companies/ Institutions Name of Company/ Other Institution
President Commissioner/
Chandra M. Hamzah Partner Assegaf Hamzah and Partners Law firm
Independent
Vice President
Iqbal Latanro Commissioner / - -
Independent
Independent
Armand B. Arief Independent Commissioner PT Cardig Aero Services Tbk
Commissioner
Independent
Ahdi Jumhari Luddin* - -
Commissioner
Independent
Sentot A. Sentausa - -
Commissioner
Head of the Financial Education and Training
Ministry of Finance
Agency (BPPK)
Andin Hadiyanto Commissioner
Acting President Director of the Education
Ministry of Finance
Fund Management Institution (LPDP)
Main Advisor to the Minister of Agrarian
Ministry of Agrarian Affairs and Spatial
Himawan Arief Sugoto Commissioner Affairs and Spatial Planning/Head of the
Planning/ National Land Agency
National Land Agency for Land Economics
Director General of Public Works and Ministry of Public Works and Public Housing
Herry Trisaputra Zuna Commissioner
Housing Infrastructure Financing (PUPR)
Mohamad Yusuf
Commissioner Head of Protocol Bureau Ministry of State Secretariat
Permana**
* Termination of office due to death on August 12 2023.
** Appointed based on the EGMS on January 11, 2023, and was effective from June 7, 2023.
PT Bank Tabungan Negara (Persero) Tbk 469
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Management of Conflict of Interest of The Board of 6. Do not request, receive, permit, and/or agree to receive
Commissioners compensation, commission, additional money, services, money,
valuables, and/or anything that has economic value or other
The Board of Commissioners is prohibited from being involved in benefits, for personal, family, and other parties’ benefit, in
making decisions related to banking operational activities, except carrying out the Company’s business activities and other
for the provision of funds to related parties and other matters activities related to the Company;
regulated in the Company’s Articles of Association or applicable
laws and regulations. The said involvement or approval of the Independent Commissioner
Board of Commissioners does not negate the responsibility of
the Board of Directors in implementing the management of the The composition of the Company’s Board of Commissioners as
Company. The Board of Commissioners is also prohibited from of December 31, 2023 totaled 8 (eight) members with 4 (four)
being involved in making decisions that may cause a conflict of of them as Independent Commissioners, which means 50% (fifty
interest and/or against the laws and regulations and the Code percent) of the total existing members of exiting Commissioners.
of Conduct. Therefore, the Board of Commissioners must avoid The composition of the members of the Board of Commissioners
conflicts of interest by always doing the following: has complied with the provisions of the OJK Regulation number
1. Prioritize the Company’s interests and not diminish the 17 of 2023 concerning the Implementation of Governance
Company’s financial interest in the event of a conflict of interest; for Commercial Banks which stipulates that Independent
2. Disclose his and/or his family’s share ownership of 5% (five Commissioners must be at least 50% (fifty percent) of the total
percent) or more in the Company or in other domestic and members of the Board of Commissioners.
abroad companies;
3. Disclose family relationships, financial relationships, Criteria for Independent Commissioners
management relations, ownership relations with other members
of the Board of Commissioners, members of the Board of The criteria for Independent Commissioners’ appointment refer
Directors, controlling shareholders of the Company, and/or to the OJK Regulation No. 33/POJK.04/2014 dated December
other parties within the Company’s business; 8, 2014, regarding the Board of Directors and Board of
4. Disclose the existence of concurrent positions; Commissioners of Issuers or Public Companies. The criteria for
5. Making disclosures in terms of decision making must be taken in Independent Commissioners are as follows:
conditions of a conflict of interest and the member of the Board
of Commissioners concerned must not involve themselves in the
Company’s decision-making process relating to this matter;
Independent Commissioner
Criteria for Independent Commissioners
Chandra M. Iqbal Armand B. Sentot A.
Hamzah Latanro Arief Sentausa
Not a person who works or has the authority and responsibility to plan, lead,
control, or supervise the activities of the Issuer or Public Company within the last
√ √ √ √
6 (six) months, except for reappointment as an Independent Commissioner of the
Issuer or Public Company in the next period.
Not having shares directly or indirectly with the Issuer or Public Company. √ √ √ √
Does not have an affiliate relationship with the Issuer or Public Company, members
of the Board of Commissioners, members of the Board of Directors, or the majority √ √ √ √
shareholders of the Issuer or Public Company
Does not have a business relationship, either directly or indirectly, related to the
√ √ √ √
business activity of the Issuer or Public Company.
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Statement of Independent Commissioners 2. In the event that on a later date, the Board of Commissioners
has been found to have a relationship as referred to in
The Company’s Independent Commissioners have prepared and number 1, the member of the Board of Commissioners is
signed an Independent Statement and submitted it to the FSA, willing to surrender the position and is willing to be replaced.
with respectively the following statements:
1. Has no financial, management, ownership, and/ or family In addition to the independence statement, members of the Board
relationship with the Bank, that may affect the ability to of Commissioners shall also report any changes to the status that
act independently as stipulated in the Financial Services may affect its independence as well as ensure that this practice
Authority Regulation that regulates the Implementation of has been implemented in accordance with the GCG principles.
Governance for Commercial Banks;
In detail, the independence statement letter is referred to as stated below.
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Corporate
Governance
Meeting of the Board of Commissioners 4. Summons for a meeting must be conducted by the President
Commissioners, and in the event the President Commissioners
Meeting Policy is absent, which does not need to be proven to any party,
the summons for a meeting is made by the Vice President
MEETING CATEGORIES Commissioner.
1. The Board of Commissioners shall hold regular meeting at 5. In the event the Vice President Commissioner is absent due to
least 1 (once) a month, hereinafter referred to as the Board any reason, which does not need to be proven to any party,
of Commissioner’s Meeting. the summons for a meeting is made by a member of the
2. The Board of Commissioners must hold regular meetings with Board of Commissioners.
the Board of Directors at least 1 (one) time in 4 (four) months, 6. Invitation for the Board of Commissioners’ Meeting is made
hereinafter referred to as the Board of Commissioners and in writing or directly delivered to each member of the Board
Directors’ Joint Meeting. of Commissioner with a sufficient receipt, or by registered
3. The Board of Commissioners may hold a meeting at any time mail, or courier service or by telex, facsimile, or email no
at the request of 1 (one) or several members of the Board later than 5 (five) days before the meeting is held, excluding
of Commissioners or the Board of Directors, by specifying the date of summons and the date of the meeting, or sooner
matters to be discussed. considering the urgency.
7. The invitation is not required for meetings that have been
MEETING SUMMONS AND COMMENCEMENT scheduled upon the decisions of the Board of Commissioner’s
1. The Board of Commissioners’ Meeting and the Board of meetings held previously.
Commissioners and Directors’ Join Meeting must be commenced 8. Invitation to the meeting must include the agenda, date, time
if attended by majority members of the Board of Commissioners. and venue of the meeting.
2. The commencement of the Board of Commissioner’s 9. The meeting is commenced in the Company’s domicile or
meeting must be attended by all members of the Board of other places in the territory of the Republic of Indonesia or
Commissioners physically at least 2 (twice) in 1 (one) year. the Company’s business activities.
3. The Board of Commissioners who are unable to attend the 10. The meeting is valid and shall have right to take a binding
meeting physically may attend the Board of Commissioners’ resolution if attended and/or represented by more than ½
meeting directly using information technology. (one half) of the total members of the Board of Commissioners.
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2023 Annual Report
11. Each member of the Board of Commissioners must attend at 4. In the event that a decision based on deliberation to reach
least 75% (seventy-five percent) of the total of the Board of consensus is not reached, then the decision must be taken by
Commissioners’ meetings commenced in 1 (one) Fiscal Year. voting based on affirmative votes of more than ½ (one-half)
12. Each member of the Board of Commissioner must attend at of the number of valid votes cast at the relevant meeting.
least 75% (seventy-five percent) of the total of the Board of 5. Each member of the Board of Commissioners has the right
Commissioners and Directors’ Joint Meeting commenced to cast 1 (one) vote and an additional 1 (one) vote for each
in 1 (one) Fiscal Year. other member of the Board of Commissioners, whom he or
she legally represents at the meeting.
MEETING MATERIALS 6. In the event that there is more than 1 (one) proposal, a re-
1. Meeting materials can be distributed to all meeting participants election will be carried out so that 1 (one) proposal receives
at least 5 (five) working days before the meeting is held. more than ½ (one-half) of the total votes cast.
2. In the event the meeting is held outside schedule due to urgent 7. A blank vote is deemed to approve the proposal submitted at
and important issue, meeting materials can be delivered the meeting.
before the meeting is commenced. 8. Invalid votes are considered non-existent and are not counted
in determining the number of votes cast at the meeting.
CHAIRMAN OF MEETING 9. Voting regarding individuals is carried out using closed
1. The meeting is chaired by the President Commissioner. ballot papers without signatures, while voting regarding
2. In the event that the President Commissioner is absent or other matters is carried out verbally, unless the chairman
unable to attend, the Vice President Commissioner shall chair of the meeting determines otherwise without any objection
the Board of Commissioners Meeting; a member of the Board based on the majority of votes from those present.
of Commissioners appointed by PT Bank Tabungan Negara 10. If there are urgent and very important matters for the
(Persero) Tbk 2022 Annual Report 434 Good Corporate Company, the Board of Commissioners can also make valid
Governance the President Commissioner shall chair the Board of decisions without holding a Board of Commissioners Meeting
Commissioners Meeting if, at the same time, the Vice President provided that all members of the Board of Commissioners
Commissioner is absent or unable to attend, or a member of have been notified in writing and all members of the Board
the Board of Commissioners appointed by the deputy head of Commissioners have given their approval regarding the
Commissioner who presides over the Board of Commissioners proposal submitted in writing and signing the agreement.
Meeting if, at the same time, the Head Commissioner is absent 11. Decisions taken in this way have the same legal standing
or unavailable and does not make the appointment. as decisions legally taken at a Board of Commissioners’
3. In the event the Vice President Commissioner is absent due to Meeting.
any reason, which does not need to be proven to any party, the 12. All decisions of the Board of Commissioners are binding on
summons for a meeting is made by a member of the Board of all members of the Board of Commissioners.
Commissioners, being present and nominated in the meeting. 13. Each member of the Board of Commissioners who personally
4. In the event the President Commissioner does not make in any way, either directly or indirectly, has an interest in
appointment, senior member of the Board of Commissioners a transaction, contract or proposed contract in which the
serving as member of the Board of Commissioners acts as the Company is a party, must declare the nature of his/her
chairman of the meeting. interest at the Board of Commissioners’ Meeting and has
5. In the event senior member of the Board of Commissioners no right to participate in decision making regarding matters
serving as member of the Board of Commissioners is more relating to the transaction or contract.
than one, the oldest member of the Board of Commissioner
acts as the chairman of the meeting. MEETING DOCUMENTATION
6. If GMS does not appoint a Vice President Commissioner, in 1. Documentation of the meeting must be included in the
the event the President Commissioner is absent or unable to Minutes of Meeting.
attend, the Board of Commissioner’s Meeting is chaired by 2. The Board of Commissioners must prepare minutes of
another member of the Board of Commissioner appointed by meetings as referred to in and document them in accordance
the President Commissioner. with the provisions of regulations.
3. Minutes of the Board of Commissioners’ Meeting must be
DECISION MAKING prepared by someone present at the meeting appointed by
1. The Board of Commissioners is an assembly and each member the chairman of the meeting and then signed by all members
of the Board of Commissioners cannot act independently, but of the Board of Commissioners present and submitted to all
rather based on the decision of the Board of Commissioners. members of the Board of Commissioners.
2. All decisions of the Board of Commissioners are taken at 4. Minutes of meetings of the Board of Commissioners and
meetings. Directors’ Joint Meeting must be drawn up by someone,
3. Decision making at the Board of Commissioners’ Meeting must being present at the meeting and appointed by the chairman
firstly be made based on deliberation to reach consensus. of the meeting, signed by all members of the Board of
PT Bank Tabungan Negara (Persero) Tbk 473
Page 105
Corporate
Governance
Commissioners and the Board of Directors who are present, The Board of Commissioners also holds joint meetings with the
and submitted to all members of the Board of Commissioners Board of Commissioners’ Supporting Organ Committees which
and the Board of Directors. in the outline will discuss the following agenda:
5. Dissenting opinion that may arise at the meeting must be • Current Issues.
stated clearly in the minutes of the meeting along with the • Review/study of reports/incoming letters and progress
reasons for the dissenting opinion. of follow-up advice/directions to the previous Board of
6. In the event that there are members of the Board of Directors.
Commissioners and/or members of the Board of Directors • Exposure of the Board of Commissioners’ Supporting
who do not sign the results of the meeting, the related person Organs Committee in the form of suggestions, opinions/
must state the reasons in writing in a separate letter attached recommendations to the Board of Commissioners regarding
to the minutes of the meeting. the review/studies that have been carried out to further
7. Minutes of meetings must be documented by the Company. serve as input for the Board of Commissioners in providing
8. Minutes of meetings are valid evidence for members of the direction and advice to the Board of Directors as a form of
Board of Commissioners and for third parties regarding the active oversight by the Board of Commissioners.
decisions taken at the said meeting. • Exposure of the Audit Committee to the Findings of the Bank’s
Internal and/or External Audit Results and performance
Internal Meeting of the Board of Commissioners reviews of financial performance.
BOARD OF COMMISSIONERS INTERNAL MEETING PLAN REALIZATION OF INTERNAL MEETING OF THE BOARD OF
Based on the 2023 Board of Commissioners Work Program, COMMISSIONERS
the Board of Commissioners’ meeting plans had been held Throughout 2023, the Board of Commissioners has held 52 (fifty-
36 (thirty-six) times in 1 (one) year or 3 (three) times in 1 nine) internal meetings. In detail, it is presented in the table as
(one) month from the minimum commencement requirements follows:
in the OJK Regulations as of 1 (one) ) times in 2 (two) months.
The Board of Commissioners’ meetings are generally held on
Wednesdays or as required.
Table of Board of Commissioners Internal Meetings
Attendance of the Board of Commissioners
Meeting
No. Meeting agenda Ahdi Herry Mohamad
Date Chandra M. Armand B. Sentot A. Andin Himawan
Iqbal Latanro Jumhari Trisaputra Yusuf
Hamzah Arief Sentausa Hadiyanto Arief Sugoto
Luddin Zuna Permana**
Periodic Meeting
Agenda:
− Evaluation of
January Meeting Results
1. Present Present Present Present Present Present Present Present -
04, 2023 − Incoming Letter
− Latest
Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
January Meeting Results
2. Present Present Present Present Present Present Present Present -
11, 2023 − Incoming Letter
− Latest
Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
January Meeting Results Present as
3. Present Present Present Present Present Present Present Present
18, 2023 − Incoming Letter an observer
− Latest
Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
January Meeting Results Present as
4. Present Present Present Present Present Present Present Present
25, 2023 − Incoming Letter an observer
− Latest
Information
− Other Information
474 PT Bank Tabungan Negara (Persero) Tbk
Page 106
2023 Annual Report
Attendance of the Board of Commissioners
Meeting
No. Meeting agenda Ahdi Herry Mohamad
Date Chandra M. Armand B. Sentot A. Andin Himawan
Iqbal Latanro Jumhari Trisaputra Yusuf
Hamzah Arief Sentausa Hadiyanto Arief Sugoto
Luddin Zuna Permana**
− Discussion of
Permission
Due Diligence
January to be ab-
5. (Due Diligence) Present Present Present Present Present Present Present Present
30, 2023 sent as an
of the BTN
observer
Pension Fund
Periodic Meeting
Agenda:
− Evaluation of
February Meeting Results Present as
6. Present Present Present Present Present Present Present Present
01, 2023 − Incoming Letter an observer
− Latest
Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
February Meeting Results Present as
7. Present Present Present Present Present Present Present Present
08, 2023 − Incoming Letter an observer
− Latest
Information
− Other Information
Closing Meeting
of 2022 Financial
Report with Public
Accounting Firm
February Present as
8. Purwantono, Permission Present Present Present Present Present Present Present
10, 2023 an observer
Sungkoro & Surja
(a member firm
of Ernst & Young
Global Limited)
Follow-up to the
2022 Financial
Report Closing
Meeting with
February Public Accounting Present as
9. Permission Present Present Present Present Present Present Present
13, 2023 Firm Purwantono, an observer
Sungkoro & Surja
(a member firm
of Ernst & Young
Global Limited)
Periodic Meeting
Agenda:
− Evaluation of
Meeting Results
February Present as
10. − Incoming Letter Present Present Present Present Present Present Present Present
15, 2023 an observer
− Latest
Information
− Other
Information
Periodic Meeting
Agenda:
− Evaluation of
February Meeting Results Present as
11. Present Present Present Present Present Present Present Present
22, 2023 − Incoming Letter an observer
− Latest
Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
March 01, Meeting Results Present as
12. Present Present Present Present Present Present Present Present
2023 − Incoming Letter an observer
− Latest
Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
March 08, Meeting Results Present as
13. Present Present Sick Present Present Present Present Present
2023 − Incoming Letter an observer
− Latest
Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
March 15, Meeting Results Present as
14. Present Present Sick Present Present Present Present Present
2023 − Incoming Letter an observer
− Latest
Information
− Other Information
PT Bank Tabungan Negara (Persero) Tbk 475
Page 107
Corporate
Governance
Attendance of the Board of Commissioners
Meeting
No. Meeting agenda Ahdi Herry Mohamad
Date Chandra M. Armand B. Sentot A. Andin Himawan
Iqbal Latanro Jumhari Trisaputra Yusuf
Hamzah Arief Sentausa Hadiyanto Arief Sugoto
Luddin Zuna Permana**
Periodic Meeting
Agenda:
− Evaluation of
March 21, Present as
15. Meeting Results Present Present Sick Present Present Present Present Present
2023 an observer
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
March 29, Present as
16. Meeting Results Present Present Sick Present Present Present Present Present
2023 an observer
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
April 05, Meeting Results Present as
17. Present Present Sick Present Present Present Present Present
2023 − Incoming Letter an observer
− Latest
Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
April 12, Present as
18. Meeting Results Present Present Sick Present Present Present Present Present
2023 an observer
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
May 03, Present as
19. Meeting Results Present Present Sick Present Present Present Present Present
2023 an observer
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
May 10, Present as
20. Meeting Results Present Present Sick Present Present Present Present Present
2023 an observer
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
May 17, Present as
21. Meeting Results Present Present Sick Present Present Present Present Present
2023 an observer
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
May 24, Present as
22. Meeting Results Present Present Sick Present Present Present Present Present
2023 an observer
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
May 31, Present as
23. Meeting Results Present Present Sick Present Present Present Present Present
2023 an observer
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
June 07,
24. Meeting Results Present Present Sick Present Present Present Present Present Present
2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
June 14,
25. Meeting Results Present Present Present Present Present Present Present Present Present
2023
− Incoming Letter
− Latest Information
− Other Information
476 PT Bank Tabungan Negara (Persero) Tbk
Page 108
2023 Annual Report
Attendance of the Board of Commissioners
Meeting
No. Meeting agenda Ahdi Herry Mohamad
Date Chandra M. Armand B. Sentot A. Andin Himawan
Iqbal Latanro Jumhari Trisaputra Yusuf
Hamzah Arief Sentausa Hadiyanto Arief Sugoto
Luddin Zuna Permana**
Periodic Meeting
Agenda:
− Evaluation of
June 21,
26. Meeting Results Present Present Sick Present Present Present Present Present Present
2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
June 27,
27. Meeting Results Present Present Sick Present Present Present Present Present Present
2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
July 05,
28. Meeting Results Present Present Present Present Present Present Present Present Present
2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
July 12,
29. Meeting Results Present Present Present Present Present Present Present Present Present
2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
July 18,
30. Meeting Results Permission Present Sick Present Present Present Present Present Present
2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
July 26,
31. Meeting Results Present Present Sick Present Present Present Present Present Present
2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
August
32. Meeting Results Present Present Sick Present Hadir Present Present Present Present
02, 2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
August
33. Meeting Results Permission Present Sick Present Present Present Present Present Present
09, 2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Discussion of
the Progress
of the Plan for
August the Separation
34. Present Present - Present Present Present Present Present Present
16, 2023 of the Sharia
Business Unit
of PT Bank
Tabungan
Negara
(Persero) Tbk
Periodic Meeting
Agenda:
− Evaluation of
August
35. Meeting Results Present Present - Present Present Present Present Present Present
23, 2023
− Incoming Letter
− Latest Information
− Other Information
PT Bank Tabungan Negara (Persero) Tbk 477
Page 109
Corporate
Governance
Attendance of the Board of Commissioners
Meeting
No. Meeting agenda Ahdi Herry Mohamad
Date Chandra M. Armand B. Sentot A. Andin Himawan
Iqbal Latanro Jumhari Trisaputra Yusuf
Hamzah Arief Sentausa Hadiyanto Arief Sugoto
Luddin Zuna Permana**
Periodic Meeting
Agenda:
− Evaluation of
August
36. Meeting Results Present Present - Present Present Present Present Present Present
30, 2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
September
37. Meeting Results Present Present - Present Present Present Present Present Present
06, 2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
September
38. Meeting Results Present Present - Present Present Present Present Present Present
13, 2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
September
39. Meeting Results Permission Present - Present Present Present Present Present Present
20, 2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
September
40. Meeting Results Permission Present - Present Present Present Present Present Present
27, 2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
October
41. Meeting Results Permission Present - Present Present Present Present Present Present
04, 2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
October
42. Meeting Results Present Present - Present Present Present Present Present Present
11, 2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
October
43. Meeting Results Present Present - Present Present Present Present Present Present
18, 2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
November
44. Meeting Results Present Present - Present Present Present Present Present Present
01, 2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
November
45. Meeting Results Present Present - Present Present Present Present Present Present
08, 2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
November
46. Meeting Results Present Present - Present Present Present Present Present Present
15, 2023
− Incoming Letter
− Latest Information
− Other Information
478 PT Bank Tabungan Negara (Persero) Tbk
Page 110
2023 Annual Report
Attendance of the Board of Commissioners
Meeting
No. Meeting agenda Ahdi Herry Mohamad
Date Chandra M. Armand B. Sentot A. Andin Himawan
Iqbal Latanro Jumhari Trisaputra Yusuf
Hamzah Arief Sentausa Hadiyanto Arief Sugoto
Luddin Zuna Permana**
Periodic Meeting
Agenda:
− Evaluation of
November
47. Meeting Results Present Present - Present Present Present Present Present Present
22, 2023
− Incoming Letter
− Latest Information
− Other Information
Closing Meeting
Limited Review
of Financial
Reports as of 30
November September 2023
48. Present Present - Present Present Present Present Present Present
27, 2023 by KAP PSS-EY and
Discussion of Draft
Published Financial
Reports as of 30
September 2023
Periodic Meeting
Agenda:
− Evaluation of
November
49. Meeting Results Present Present - Present Present Present Present Present Present
29, 2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
December
50. Meeting Results Present Present - Present Present Present Present Present Present
06, 2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
December
51. Meeting Results Present Present - Present Present Present Present Present Present
13, 2023
− Incoming Letter
− Latest Information
− Other Information
Periodic Meeting
Agenda:
− Evaluation of
December
52. Meeting Results Permission Present - Present Present Present Present Present Present
20, 2023
− Incoming Letter
− Latest Information
− Other Information
Joint Meeting of The Board of Commissioners and the Board of Directors
Joint Meeting Plan of the Board of Commissioners and the Board of Directorsi
Based on the decision made in the Board of Commissioners Meeting, it is decided that a joint meeting with the Board Of Commissioners
is held in the period of at least 1 (once) every 4 (four) months. The topics discussed include:
1. Compilation of Bank Business Plan (RBB) and Company Work Plan and Budget (RKAP).
2. Periodical Company Performance Review.
3. Implementation of AML, TPF, and PFWMD programs.
4. Implementation of Corporate Governance and Follow Up of Internal or External Audit findings.
PT Bank Tabungan Negara (Persero) Tbk 479
Page 111
Corporate
Governance
In 2023, joint meeting is agreed to be scheduled on Wednesday in the third week of the month. The Joint Meeting of the Board of
Commissioners and the Board of Directors in the odd months is initiated by the Board of Commissioners, while a joint meeting held in
the even months shall be initiated by the Board of Directors. The realization of the Joint Meeting of the Board of Commissioners and the
Board of Directors and the joint meeting of the Board of Directors and the Board of Commissioners shall be held in accordance with the
Articles of Association.
Realization of Board of Commissioners and Board of Directors Meetings
In 2023, the Board of Commissioners conducted 6 (six) joint meetings with the Board of Directors initiated by the Board of Commissioners.
Detailed information regarding the joint meeting attendees is presented below.
Table of Joint Meeting of the Board of Commissioners and the Board of Directors
Board of Commissioners Board of Directors
No. Meeting Date Meeting Agenda
Participant Attendance Participant Attendance
1. Performance Review Chandra M. Haru
Present Present
Bankwide and Sharia Hamzah Koesmahargyo
Business Units (UUS) up
to December 2022; Nixon L.P.
Iqbal Latanro Present Present
2. Progress Initiative Napitupulu
Corporate Plan up to Ahdi Jumhari Luddin Present Hirwandi Gafar Absent
December 2022;
3. Monitoring Risk Armand B. Arief Present Nofry Rony Poetra Present
Appetite, Risk Tolerance,
Sentot A. Sentausa Present Eko Waluyo Present
and Recovery Plan
January 18,
1 Bankwide and Sharia Elisabeth Novie
2023 Andin Hadiyanto Present Present
Business Units (UUS) up Riswanti
to December 2022;
4. Monitoring Progress Herry Trisaputra
Present Andi Nirwoto Present
of Loans Settlement Zuna
Document up to Himawan Arief
December 2022; Present Jasmin Present
Sugoto
5. Monitoring the
Implementation of AML Mohamad Yusuf
and TPF Programs up to Present as observer Setiyo Wibowo Present
Permana
December 2022.
Chandra M. Nixon L.P.
Present Present as observer
Hamzah Napitupulu
Oni Febriarto
Iqbal Latanro Present Present as observer
1. Performance Review Rahardjo
Bankwide and Sharia Ahdi Jumhari Luddin Sick Hirwandi Gafar Present
Business Units (UUS) up
to February 2023; Armand B. Arief Present Nofry Rony Poetra Present
2. Progress Initiative
Sentot A. Sentausa Present Eko Waluyo Present
Corporate Plan up to
2 March 21, 2023 February 2023; Elisabeth Novie
Andin Hadiyanto Present Present
3. Monitoring Risk Riswanti
Appetite, Risk Tolerance,
and Recovery Plan Herry Trisaputra
Present Andi Nirwoto Present
Bankwide and Sharia Zuna
Business Units (UUS) up Himawan Arief
to February 2023. Present Jasmin Present
Sugoto
Setiyo Wibowo Present
Mohamad Yusuf
Present as observer
Permana
Hakim Putratama Present as observer
480 PT Bank Tabungan Negara (Persero) Tbk
Page 112
2023 Annual Report
Board of Commissioners Board of Directors
No. Meeting Date Meeting Agenda
Participant Attendance Participant Attendance
Chandra M. Nixon L.P.
Present Present as observer
Hamzah Napitupulu
1. Performance Review
Bankwide and Sharia Oni Febriarto
Iqbal Latanro Present Present as observer
Business Units (UUS) up Rahardjo
to April 2023;
Ahdi Jumhari Luddin Sick Hirwandi Gafar Present
2. Progress Initiative
Corporate Plan up to Armand B. Arief Present Nofry Rony Poetra Present
April 2023;
Sentot A. Sentausa Present Eko Waluyo Present
3. Monitoring Risk
3 May 24, 2023 Appetite, Risk Tolerance, Elisabeth Novie
and Recovery Plan Andin Hadiyanto Present Present
Riswanti
Bankwide and Sharia
Business Units (UUS) up Herry Trisaputra
Present Andi Nirwoto Present
to April 2023; Zuna
4. Revision of Bank Himawan Arief
Business Plan (RBB) Present Jasmin Present
Sugoto
for 2023–2025 and
Company Work Plan & Mohamad Yusuf Setiyo Wibowo Present
Present as observer
Permana
Hakim Putratama Present as observer
1. Performance Review Chandra M. Nixon L.P.
Bankwide and Sharia Present Present
Hamzah Napitupulu
Business Units (UUS) up
to June 2023 along with Oni Febriarto
Achievement Prognosis Iqbal Latanro Present Absent
Rahardjo
up to December 2023;
2. Achievement of Key Ahdi Jumhari Luddin Sick Hirwandi Gafar Present
Performance Indicators
(KPI) of the Directors Armand B. Arief Present Nofry Rony Poetra Absent
Collegially up to Quarter
II-2023; Sentot A. Sentausa Present Eko Waluyo Present
3. Progress Initiative
Corporate Plan up to Elisabeth Novie
Andin Hadiyanto Present Present
4 July 26, 2023 June 2023; Riswanti
4. Monitoring Risk
Appetite, Risk Tolerance, Herry Trisaputra
Present Andi Nirwoto Present
and Recovery Plan Zuna
Bankwide and Sharia
Himawan Arief
Business Units (UUS) up Present Jasmin Absent
Sugoto
to June 2023;
5. Monitoring Loan
Setiyo Wibowo Present
Settlement Document
Progress up to June
Mohamad Yusuf
2023; Present
Permana
6. Monitoring the Hakim Putratama Present
Implementation of AML
and PFT up to June 2023.
Chandra M. Nixon L.P.
Present Absent
Hamzah Napitupulu
1. Performance Review
Bankwide up to August Oni Febriarto
2023 along with Iqbal Latanro Present Present
Rahardjo
Achievement Prognosis
up to December 2023; Armand B. Arief Present Hirwandi Gafar Present
2. Performance Review of
Sharia Business Units Sentot A. Sentausa Present Nofry Rony Poetra Present
(UUS) up to August
2023 along with Andin Hadiyanto Present Eko Waluyo Present
September 20, Achievement Prognosis
5
2023 up to December 2023; Herry Trisaputra Elisabeth Novie
Present Present
3. Progress Initiative Zuna Riswanti
Corporate Plan up to
August 2023; Himawan Arief
Present Andi Nirwoto Present
4. Monitoring Risk Sugoto
Appetite, Risk Tolerance,
and Recovery Plan Mohamad Yusuf
Present Jasmin Present
Bankwide and Sharia Permana
Business Units (UUS) up
to August 2023. Setiyo Wibowo Present
Present
Hakim Putratama Present
PT Bank Tabungan Negara (Persero) Tbk 481
Page 113
Corporate
Governance
Board of Commissioners Board of Directors
No. Meeting Date Meeting Agenda
Participant Attendance Participant Attendance
1. Drafting Bank Business Chandra M. Nixon L.P.
Plan (RBB) for 2024– Present Present
Hamzah Napitupulu
2026 and Company
Work Plan & Budget for Oni Febriarto
2024; Iqbal Latanro Present Present
Rahardjo
2. Performance Review
Bankwide up to. October Armand B. Arief Present Hirwandi Gafar Absent
November 22, 2023 along with
6
2023 Achievement Prognosis Sentot A. Sentausa Present Nofry Rony Poetra Present
up to December 2023;
3. Performance Review of Andin Hadiyanto Present Eko Waluyo Present
Sharia Business Units
(UUS) up to October
2023 along with Herry Trisaputra Elisabeth Novie
Present Present
Achievement Prognosis Zuna Riswanti
up to December 2023;
4. Progress Initiative Himawan Arief
Corporate Plan up to Present Andi Nirwoto Present
Sugoto
October 2023;
5. Monitoring Risk Mohamad Yusuf
Appetite, Risk Tolerance, Present Jasmin Present
Permana
and Recovery Plan
Bankwide and Sharia Setiyo Wibowo Present
Business Units (UUS) up
to October 2023; and
6. Development of Credit Present
Accrued Interest.
Meeting Frequency and Attendence
Table of Meeting Frequency and Attendance Level of the Board of Commissioners
Joint Meeting of the Board of
Internal Meeting of the Board of
Commissioners and the Board of GMS
Commissioners
Directors
Name Position
Number and Percentage of AttendanceNumber and Percentage of AttendanceNumber and Percentage of Attendance
Number of Number of Number of Number of Number of Number of
Percentage Percentage Percentage
Meetings Attendances Meetings Attendances Meetings Attendances
President
Chandra M.
Commissioner/ 52 44 84,62% 6 6 100% 2 2 100%
Hamzah
Independent
Vice President
Iqbal Latanro Commissioner/ 52 52 100% 6 6 100% 2 2 100%
Independent
Ahdi Jumhari Independent
15 15 100% 1 1 100% 2 2 100%
Luddin* Commissioner
Armand B. Independent
52 52 100% 6 6 100% 2 2 100%
Arief Commissioner
Sentot A. Independent
52 51 100% 6 6 100% 2 2 100%
Sentausa Commissioner
Andin
Commissioner 52 52 100% 6 6 100% 2 2 100%
Hadiyanto
Herry
Commissioner 52 52 100% 6 6 100% 2 2 100%
Trisaputra Zuna
Himawan Arief
Commissioner 52 52 100% 6 6 100% 2 2 100%
Sugoto
Mohamad
Yusuf Commissioner 29 29 100% 3 3 100% 1 1 100%
Permana**
* The presence of Mr. Ahdi Jumhari Luddin as Independent Commissioner at the meeting was due to his health condition until he passed away on August 12 2023.
**Appointed based on the EGMS on January 11, 2023 and effective from June 7, 2023.
482 PT Bank Tabungan Negara (Persero) Tbk
Page 114
2023 Annual Report
Training and/or Competency Development for Members of the Board of Commissioners
Policy on the training and/or competency development for members of the Board of Commissioners has been implemented in Good
Corporate Governance. Programs of capacity building for members of the Board Commissioners include:
1. The capacity-building programs are carried out to increase the effectiveness of the work of the Board of Commissioners.
2. Each member of the Board of Commissioners participating in the programs such as seminars and/or training is required to have
presentations to share their knowledge or to give any information.
3. The material received from the programs must be properly documented in a separate section. The documentation becomes the
responsibility of the Secretary of the Board of Commissioners. This material must be available if further needed.
Throughout 2023, members of the Company’s Board of Commissioners have participated in various competency improvement programs
in the form of training, workshops, conferences and seminars as in the following table.
Type of Training and Competency/Training Time and place
Name Position Organizer
Development Materials Implementation
May 12 – 13, 2023 at PwC and Korn
Leadership Forum “Envisioning Culture For Leader”
Padma Hotel Semarang Ferry
GRC Masterclass Program 2023 “Socialization of September 14, 2023 via
BSE BUMN
SOE & SOE Subsidiaries Ranking” Zoom Meeting
September 15 - 16, 2023
Board of Commissioner Forum 2023 at Ayana Hotel Waecicu LPPI
Beach, Labuan Bajo, NTT
President
GRC Masterclass Program 2023 “ESG for Boards – September 27, 2023 via
Chandra M. Hamzah Commissioner/ BSE BUMN
Governance of ESG” Zoom Meeting
Independent
GRC Masterclass Program 2023 "Integrated October 05, 2023 via
BSE BUMN
Information For Supervisionary Board" Zoom Meeting
GRC Masterclass Program 2023 "Methodology and October 25, 2023 via
BSE BUMN
Environmental and Social Management Systems" Zoom Meeting
October 29, 2023 in
Executive Risk Management Refresher Program, LPPI -
Amsterdam, Brussels, & LPPI
Europe 2023
Paris
May 12 -13, 2023 at PwC and Korn
Leadership Forum “Envisioning Culture For Leader”
Padma Hotel Semarang Ferry
GRC Masterclass Program 2023 "Pre IPO and Post
August 10, 2023 via Zoom
IPO – Ranking and issuance of loan & sukuk securities OJK
Meeting
(EBUS) "
GRC Masterclass Program 2023 “Socialization of September 14, 2023 via
BSE BUMN
SOE & SOE Subsidiaries Ranking” Zoom Meeting
September 15 - 16, 2023
Vice President Board of Commissioner Forum 2023 at Ayana Hotel Waecicu LPPI
Iqbal Latanro Commissioner/ Beach, Labuan Bajo, NTT
Independent GRC Masterclass Program 2023 “ESG for Boards – September 27, 2023 via
BSE BUMN
Governance of ESG” Zoom Meeting
GRC Masterclass Program 2023 "Integrated October 05, 2023 via
BSE BUMN
Information For Supervisionary Board" Zoom Meeting
GRC Masterclass Program 2023 "Methodology and October 25, 2023 via
BSE BUMN
Environmental and Social Management Systems" Zoom Meeting
October 29, 2023 in
Executive Risk Management Refresher Program, LPPI -
Amsterdam, Brussels, & LPPI
Europe 2023
Paris
Independent GRC Masterclass Program 2023: Audit Teknologi June 27, 2023 via Zoom
Ahdi Jumhari Luddin* BSE BUMN
Commissioner Informasi Meeting
May 12 – 13, 2023 at PwC and Korn
Leadership Forum “Envisioning Culture For Leader”
Padma Hotel Semarang Ferry
GRC Masterclass Program 2023 “Risk Management September 07, 2023 via
BSE BUMN
Effectiveness Evaluation” Zoom Meeting
GRC Masterclass Program 2023 “Socialization of September 14, 2023 via
BSE BUMN
SOE & SOE Subsidiaries Ranking” Zoom Meeting
Independent
Armand B. Arief September 15 - 16, 2023
Commissioner
Board of Commissioner Forum 2023 at Ayana Hotel Waecicu LPPI
Beach, Labuan Bajo, NTT
GRC Masterclass Program 2023 “ESG for Boards – September 27, 2023 via
BSE BUMN
Governance of ESG” Zoom Meeting
GRC Masterclass Program 2023 "Integrated October 05, 2023 via
BSE BUMN
Information For Supervisionary Board" Zoom Meeting
PT Bank Tabungan Negara (Persero) Tbk 483
Page 115
Corporate
Governance
Type of Training and Competency/Training Time and place
Name Position Organizer
Development Materials Implementation
May 12 – 13, 2023 at PwC and Korn
Leadership Forum “Envisioning Culture For Leader”
Padma Hotel Semarang Ferry
GRC Masterclass Program 2023 “Socialization of September 14, 2023 via
BSE BUMN
SOE & SOE Subsidiaries Ranking” Zoom Meeting
September 15 - 16, 2023
Board of Commissioner Forum 2023 at Ayana Hotel Waecicu LPPI
Independent Beach, Labuan Bajo, NTT
Sentot A. Sentausa
Commissioner
GRC Masterclass Program 2023 “ESG for Boards – September 27, 2023 via
BSE BUMN
Governance of ESG” Zoom Meeting
GRC Masterclass Program 2023 "Integrated October 05, 2023 via
BSE BUMN
Information For Supervisionary Board" Zoom Meeting
GRC Masterclass Program 2023 "Methodology and October 25, 2023 via
BSE BUMN
Environmental and Social Management Systems" Zoom Meeting
May 12 – 13, 2023 at PwC and Korn
Leadership Forum “Envisioning Culture For Leader”
Padma Hotel Semarang Ferry
GRC Masterclass Program 2023 “Socialization of September 14, 2023 via
BSE BUMN
SOE & SOE Subsidiaries Ranking” Zoom Meeting
September 15 - 16, 2023
Board of Commissioner Forum 2023 at Ayana Hotel Waecicu LPPI
Andin Hadiyanto Commissioner Beach, Labuan Bajo, NTT
GRC Masterclass Program 2023 “ESG for Boards – September 27, 2023 via
BSE BUMN
Governance of ESG” Zoom Meeting
GRC Masterclass Program 2023 "Integrated October 05, 2023 via
BSE BUMN
Information For Supervisionary Board" Zoom Meeting
GRC Masterclass Program 2023 "Methodology and October 25, 2023 via
BSE BUMN
Environmental and Social Management Systems" Zoom Meeting
GRC Masterclass Program 2023 “Risk Management September 07, 2023 via
BSE BUMN
Effectiveness Evaluation” Zoom Meeting
GRC Masterclass Program 2023 “Socialization of September 14, 2023 via
BSE BUMN
SOE & SOE Subsidiaries Ranking” Zoom Meeting
September 15 - 16, 2023
Board of Commissioner Forum 2023 at Ayana Hotel Waecicu LPPI
Beach, Labuan Bajo, NTT
Herry Trisaputra Zuna Commissioner GRC Masterclass Program 2023 “ESG for Boards – September 27 2023 via
BSE BUMN
Governance of ESG” Zoom Meeting
GRC Masterclass Program 2023 "Integrated October 05, 2023 via
BSE BUMN
Information For Supervisionary Board" Zoom Meeting
Webinar OJK "Managing Environmental,Social and October 19, 2023 via
OJK
Governance Risk and Opportunities" Zoom Meeting
GRC Masterclass Program 2023 "Methodology and October 25, 2023 via
BSE BUMN
Environmental and Social Management Systems" Zoom Meeting
May 12 – 13, 2023 at PwC and Korn
Leadership Forum “Envisioning Culture For Leader”
Padma Hotel Semarang Ferry
GRC Masterclass Program 2023 “Risk Management September 07, 2023 via
BSE BUMN
Effectiveness Evaluation” Zoom Meeting
GRC Masterclass Program 2023 “Socialization of September 14, 2023 via
BSE BUMN
SOE & SOE Subsidiaries Ranking” Zoom Meeting
September 15 - 16, 2023
Board of Commissioner Forum 2023 at Ayana Hotel Waecicu LPPI
Himawan Arief Beach, Labuan Bajo, NTT
Commissioner
Sugoto GRC Masterclass Program 2023 “ESG for Boards – September 27, 2023 via
BSE BUMN
Governance of ESG” Zoom Meeting
GRC Masterclass Program 2023 "Integrated October 05, 2023 via
BSE BUMN
Information For Supervisionary Board" Zoom Meeting
GRC Masterclass Program 2023 "Methodology and October 25, 2023 via
BSE BUMN
Environmental and Social Management Systems" Zoom Meeting
October 29, 2023 in
Executive Risk Management Refresher Program, LPPI -
Amsterdam, Brussels, & LPPI
Europe 2023
Paris
484 PT Bank Tabungan Negara (Persero) Tbk
Page 116
2023 Annual Report
Type of Training and Competency/Training Time and place
Name Position Organizer
Development Materials Implementation
Pelatihan Bank Managament Executive Overview for August 10, 2023 at LPPI
LPPI
BOC Jakarta
GRC Masterclass Program 2023 “Socialization of September 14, 2023 via
BSE BUMN
SOE & SOE Subsidiaries Ranking” Zoom Meeting
Mohamad Yusuf GRC Masterclass Program 2023 “ESG for Boards – September 27, 2023 via
Commissioner BSE BUMN
Permana** Governance of ESG” Zoom Meeting
GRC Masterclass Program 2023 "Integrated October 05, 2023 via
BSE BUMN
Information For Supervisionary Board" Zoom Meeting
GRC Masterclass Program 2023 "Methodology and October 25, 2023 via
BSE BUMN
Environmental and Social Management Systems" Zoom Meeting
* Termination of office due to death on August 12 2023.
**Appointed based on the EGMS on January 11, 2023 and effective from June 7, 2023.
Orientation Program for New Members of the Board 7. Company Culture; and
of Commissioners 8. Governance of policies and procedures.
The Company has always held an Orientation Program or Recommendation, Realization of Duties of The
Introduction for newly-appointed members of the Board of Directors Board of Commissioners, and Supervision on The
to be acquainted with one another and establish cooperation as Implementation of Company Strategy
a solid, comprehensive, effective team. The Orientation Program
also aims to provide insight into the condition of the Company in The Board of Commissioners has carried out supervisory duties,
general. The orientation program for the Board of Commissioner directing, providing advice, monitoring and evaluating the
is regulated in the Guidelines and Code of Conduct of the Board implementation of the Company’s strategic policies, including:
of Commissioners, namely: 1 Regularly reviewing the Company’s performance bankwide
1. Implementation of Good Corporate Governance and Code and UUS;
of Conduct principles in the Company. 2 Monitoring the implementation of the company’s planned
2. Description regarding the duties and responsibilities of the strategic initiatives on a regular basis;
Board of Commissioners and Board of Directors and other 3 Regularly monitoring of risk management implementation
restrictions. including risk profile, Bank health level, KPMM, risk appetite,
3. Overview of the Company in terms of the objectives, nature, risk tolerance and recovery plan;
and scope of the Company’s activities, financial performance, 4 Monitoring the completion of credit documents;
and strategies, as well as the Company’s short and long-term 5 Monitoring the implementation of the Anti-Money Laundering
plans, risks, Internal Control, and other strategic issues. and Prevention of Terrorism Financing (AML-CTF) program;
4. Information regarding delegated authority, Internal and 6. Approval of the annual audit plan and monitoring of audit
External Audits, Internal Control systems and policies, and implementation including follow-up to internal and external
the Audit Committees Audit. audits;
7 Recommendations and Determination of Collegial, Individual
In 2023, a new member of the Board of Commissioners was and PMN Key Performance Indicators (KPI) including changes;
appointed at the Company’s Extraordinary GMS on January 11, 8 Supervision of the Board of Commissioners over the
2023, namely Mr. Mohamad Yusuf Permana as Commissioner. Performance and Implementation of the Bank’s Business Plan;
The orientation program for new members of the Board of 9 Adjustment of the Bank’s Business Plan and Company Work
Commissioners would be held on January 30 - 31, 2023 with Plan & Budget;
the following topics: 10 Development of the Company’s organization and Human
1. The objectives and scope of the Company’s activities are in Resources (HR) management strategy;
accordance with the Articles of Association; 11 Implementation of the Annual GMS decisions as follows:
2. Financial performance, strategy, short-term and long-term a. Ratification of Annual Reports, Financial Reports and
business plans, as well as the Company’s competitive position; PUMK Financial Reports;
3. Risk management and bank health level; b. Determination of the use of net profit;
4. Internal control system, internal audit and external audit; c. Determination of remuneration (salary/honorarium,
5. Facilities for members of the Board of Commissioners; facilities and allowances) and bonuses for the Company’s
6. Compliance, corporate governance, working relationship Directors and Board of Commissioners;
patterns of the Board of Commissioners and Directors, d. Appointment of AP and/or KAP to audit Financial
and work guidelines and regulations of the Board of Reports and PUMK Program Financial Reports;
Commissioners; e. Approval of the Company’s Resolution Plan
PT Bank Tabungan Negara (Persero) Tbk 485
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Corporate
Governance
f. Report on the Realization of the Use of Proceeds from the Commissioners’ performance, while the performance assessment of
Sustainable Public Offering of Shelf-Registered Bonds IV Bank the Board of Directors is carried out through the achievement of KPIs
BTN Phase II 2022 and Additional Capital by Providing Pre- which refer to the results of measurements carried out by external
emptive Rights for Limited Public Offering II (PMHMETD II); auditors who audit the company’s annual financial reports.
g. Approval of Amendments to the Company’s Articles of
Association; Performance Assessment of the Board of Directors
h. Changes in the Composition and Determination
of Remuneration of the Company’s UUS Sharia The performance assessment of the Company’s Directors,
Supervisory Board; including the President Director, is carried out once in a 1 (one)
i. Changes in the Composition of the Company’s year period and will be implemented in 2023.
Management.
12. Implementation of Extraordinary GMS decisions in the form PROCEDURE OF PERFORMANCE ASSESSMENT OF THE BOARD
of Approval of Changes to the Composition of the Company’s OF DIRECTORS
Management; The procedure for determining and assessing the performance
13. Recommendations for Changes in the Composition of the Sharia of the Board of Directors refers to the Regulation of the Minister of
Supervisory Board of PT Bank Tabungan Negara (Persero) Tbk BUMN number PER-2/MBU/03/2023 concerning Guidelines for
14. Recommendation for the appointment of a Public Accounting Governance and Significant Corporate Activities of State-Owned
Firm (KAP) to audit the Company’s annual historical financial Enterprises and the Decree of the Minister of BUMN Number SK-306/
reports and PUMK Financial Reports; MBU/11/2023 concerning Instructions Technical Preparation of Key
15. Appointment of the Company’s Corporate Rating Service. Performance Indicators for BUMN. BUMN Directors are required to
sign an Annual Management Contract which contains the KPI targets
16. Other strategic policies include, among others: for Directors collectively and the KPI Directors individually.
a. Annual Audit Plan including budget; The KPI of the Directors collectively and the KPI of the Directors
b. Internal Audit Charter. individually are effective measuring tools in monitoring the performance
c. Adequacy of internal control policies; and implementation of the duties of the Company Management carried
d. Providing Credit/Financing to Related Parties; out by the Directors. The procedures for determining and assessing KPIs
e. Directions for Credit Committee meeting decisions; are regulated in articles 104 and 105 of the Minister of State-Owned
f. Directions for the implementation of the Anti-Bribery Enterprises Regulation PER-2/MBU/03/2023 as follows:
Management System; 1. The Board of Directors submits the Board of Directors’ KPI
g. Operational Activities including Information Technology proposals collegally to the GMS/Minister to be determined
Infrastructure and Operations; simultaneously with the determination of the Company’s
h. Credit and Financing Activities and Management; Budget Work Plan.
i. Publication of Financial Reports; 2. Before ratifying the Company’s Budget Work Plan, the Board
j. New Bank Products (PBB) and Activities for Bank Interests of Commissioners must first consult with state shareholders to
(KuKB); determine the KPI for the Board of Directors.
k. Compliance Report; 3. Directors are required to translate the KPIs of the Directors
l. Sustainable Finance Action Plan; collectively into the KPIs of the Directors individually and
m. Evaluation of Audit Services by Public Accounting Firms submit them to the Board of Commissioners for approval.
on Annual Financial Information; 4. The Board of Directors’ KPI achievements are collectively
n. Approval of the Removal and Appointment of the Corporate reported in quarterly reports and annual reports.
Secretary and Recommendation for the appointment of SEVP. 5. The calculation of the Directors’ KPI achievements is reviewed
o. Recommendations for Nominated Talent BoD-1 and collegially and individually by a public accounting firm that
Existing BoD to CTC Financial Services. audits the company’s financial statements.
p. Proposed remuneration for the Board of Commissioners,
Directors and Sharia Supervisory Board as well as CRITERIA OF PERFORMANCE ASSESSMENT OF THE BOARD
bonuses for the Board of Commissioners and Directors. OF DIRECTORS
Performance Assessment of Collegial Directors
Performance Assessment of the Board of Directors The KPI used to measure and assess the performance of the Board
and The Board of Commissioners of Directors collegiately in managing the company consists of 5
(five) perspectives, namely as follows:
In order to improve work performance and responsibility, the 1. Economic and social values for Indonesia;
Board of Commissioners and the Board of Directors are committed 2. Business model innovation;
to implementing policy and conducting performance assessment 3. Technology leadership;
for the Board of Commissioners and Directors. The Board of 4. Investment improvement; and
Commissioners has its Self-Assessment Policy to assess the Board of 5. Talent Improvement.
486 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Performance Assessment of Individual Directors
The Board of Directors’ KPI is collegially the Main Director’s KPI. Meanwhile, the KPI of the Directors individually is a cascading of the
KPI of the Main Director based on the duties, functions and responsibilities of each Directorate.
Pres- Vice
ident Pres- Distribution Institutional Assets IT & Risk SEVP SEVP
No Indicator Consumer Finance HCCL
Direc- ident & Funding Banking Management Digital Management WB Ops
tor Director
A. Economic and Social Value for Indonesia
A. 1. Financial Aspect √ √
1 PPOP √ √ √ √ √ √ √ √ √ √ √ √
2 PPOP Growth √ √ √ √ √ √ √ √ √ √
Total
3 Shareholder √ √ √
Return
4 Market Cap √ √ √ √ √
ROE Tier 1
5 √ √ √ √ √ √ √ √ √ √ √ √
Capital
6 CAR √ √ √ √ √ √ √ √ √ √
A. 2. Operational Aspects √
7 LaR √ √ √ √ √ √
8 CKPN to LaR √ √ √ √ √ √ √
Cost of Credit
9 √ √ √ √ √ √ √
(CoC)
10 BOPO √ √ √ √ √ √ √ √ √ √
A. 3. Social Aspects
Realization
of Subsidized
11 √ √ √
KPR
Distribution
B. Business Model Innovation
Average
Balance of
12 √ √
Low Cost
Fund
13 CASA Ratio √ √ √
Number of
Housing Units
Funded by
14 √ √ √
KPR Program
Rumah
Millennial
Improving
the Digital
15 Mortgage √ √ √ √
Ecosystem
Proposition
C. Technology Leadership
Implementa-
tion of ATM
Integration
16 √ √ √
(Project Jalin)
and EDC
Payment
Cyber Security
17 Breach (Zero √ √ √
Incident)
IT Maturity
18 √ √ √
Level
D. Investment Development
Environment,
Social,
19 √ √ √ √ √ √ √ √ √ √ √ √
Governance
(ESG) Rating
PT Bank Tabungan Negara (Persero) Tbk 487
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Corporate
Governance
Pres- Vice
ident Pres- Distribution Institutional Assets IT & Risk SEVP SEVP
No Indicator Consumer Finance HCCL
Direc- ident & Funding Banking Management Digital Management WB Ops
tor Director
Risk
20 Management √ √ √
Maturity Index
Number
of Retail
Customers
21 Using Digital √ √ √
Mortgage
Ecosystem
Facilities
Achievement
22 Level of PMN √ √
KPI
E. Talent Development
Implemen-
tation/
Preparation
of Policies Re-
garding Talent
23 √ √ √
Development
& Career Path
System in the
Holding/Clus-
ter Scope
Risk
Management
Organ
24 √ √ √
Qualification
Fulfillment
Ratio
Completion
of the
Preparation
25 √ √ √ √
of the Benefit
Pension Fund
Road Map
Female
26 Nominated √ √ √
Talent Ratio
Young Top
Talent (≤ 42
27 Years) in √ √ √
Nominated
Talent Ratio
THE PARTY OUT THE ASSESSMENT
The performance of the Directors is assessed based on the calculation of the Directors’ KPI achievements collegially and individually
referring to the results of measurements carried out by external auditors who audit the company’s annual financial reports. Furthermore,
the Board of Commissioners submits the results of the performance assessment of the Board of Directors to be reported to shareholders.
Referring to article 105 paragraph (1) PER-2/MBU/03/2023, the achievements of the Board of Directors’ KPI are collectively reported
in quarterly reports and annual reports.
RESULTS OF THE SCPD BOARD OF DIRECTORS’ PERFORMANCE ASSESSMENT
The results of the collegial assessment of the Directors’ KPI, which is the Main Director’s KPI, are as follows.
Collegial KPI 2023 Audited PT Bank Tabungan Negara (Persero) Tbk
No Indicator Unit Weight Target Realization Achievement Score
A. Economic and Social Value for Indonesia
A. 1. Financial Aspect
1 PPOP IDR trillion 6,00% 8,00 8,24 102,91% 6,17%
2 PPOP Growth % 3,00% 0,36 3,28 110,00% 3,30%
3 Total Shareholder Return % 3,00% 10,59 4,02 37,96% 1,14%
4 Market Cap IDR trillion 3,00% 20,34 17,54 86,23% 2,59%
5 ROE Tier 1 Capital % 3,00% 12,16 13,86 110,00% 3,30%
488 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
No Indicator Unit Weight Target Realization Achievement Score
6 CAR % 4,00% 19,30 20,07 104,01% 4,16%
A. 2. Operational Aspects
7 LaR % 3,00% 20,99 21,10 99,49% 2,98%
8 CKPN to LaR % 3,00% 23,40 22,15 94,64% 2,84%
9 Cost of Credit (CoC) % 3,00% 1,28 1,19 107,01% 3,21%
10 BOPO % 3,00% 87,04 86,10 101,08% 3,03%
A. 3. Social Aspects
11 Realization of Subsidized KPR Distribution IDR trillion 6,00% 25,68 26,29 102,39% 6,14%
B. Business Model Innovation
12 Average Balance of Low Cost Fund IDR trillion 4,00% 167,89 159,29 94,87% 3,79%
13 CASA Ratio % 4,00% 53,15 53,73 101,08% 4,04%
14 Number of Housing Units Funded by Unit 5,00% 28.600 31.355 109,63% 5,48%
KPR Program Rumah Millennial
15 Improving the Digital Mortgage % 5,00% 100,00 110,00 110,00% 5,50%
Ecosystem Proposition
C. Technology Leadership
16 Implementation of ATM Integration Time 5,00% 100,00 108,62 108,62% 5,43%
(Project Jalin) and EDC Payment
17 Cyber Security Breach (Zero Incident) Unit 3,00% 0,00 0,00 100,00% 3,00%
18 IT Maturity Level Level 3,00% 3,30 3,40 103,03% 3,09%
D. Investment Development
19 Environment, Social, Governance (ESG) Rating 4,00% Medium Medium 100,00% 4,00%
Rating Risk Risk
20 Risk Management Maturity Index Index 3,00% 3,25 3,40 104,62% 3,14%
21 Number of Retail Customers Using Customer 5,00% 180.000 209.218 110,00% 5,50%
Digital Mortgage Ecosystem Facilities
22 Achievement Level of PMN KPI % 9,00% 100,00 103,47 103,47% 9,31%
E. Pengembangan Talenta
23 Implementation/Preparation of Policies % 2,00% 100,00 110,00 110,00% 2,20%
Regarding Talent Development & Career
Path System in the Holding/Cluster Scope
24 Risk Management Organ Qualification % 2,00% 100,00 100,00 100,00% 2,00%
Fulfillment Ratio
25 Completion of the Preparation of the % 2,00% 100,00 110,00 110,00% 2,20%
Benefit Pension Fund Road Map
26 Female Nominated Talent Ratio % 2,00% 18,50 20,51 110,00% 2,20%
27 Young Top Talent (≤ 42 Years) in % 2,00% 22,75 30,38 110,00% 2,20%
Nominated Talent Ratio
Total 101,96%
Performance Assessment of The Board of Commissioners
The performance assessment of the Board of Commissioners is carried out once every 1 (one) year and will be implemented in 2023.
PROCEDURE OF PERFORMANCE ASSESSMENT OF THE BOARD OF COMMISSIONERS
The Performance Assessment Procedure for the Board of Commissioners is carried out by means of an independent assessment based on the
Regulation of the Minister of State-Owned Enterprises number PER-3/MBU/03/2023 dated March 24, 2023 concerning Organs and Human
Resources of State-Owned Enterprises and Decree of the Secretary of the Ministry of State-Owned Enterprises No. SK-16/S.MBU/2012 dated June
6, 2012 concerning Indicators/Parameters for Assessment and Evaluation of the Implementation of Good Corporate Governance in BUMN.
PT Bank Tabungan Negara (Persero) Tbk 489
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Corporate
Governance
CRITERIA OF PERFORMANCE ASSESSMENT OF THE BOARD Individual Performance Assessment Criteria for the Board of
OF COMMISSIONERS Commissioners
Collegial Performance Evaluation Criteria for the Board of The main criteria for evaluating the performance of the Board of
Commissioners Commissioners individually include
The performance assessment criteria must be in accordance with 1. Work performance
the functions of the Board of Commissioners in supervising and 2. Work behavior
providing advice to the Board of Directors, for the interests of 3. Additional/Ad hoc tasks
the Company and shareholders in particular and stakeholders in
general. The primary criteria of the Performance Assessment for THE PARTY CONDUCTING THE ASSESSMENT
the Board of Commissioners include: The performance assessment of the Board of Commissioners is
1. Planning, supervision and direction/advisory aspects; carried out using a self-assessment mechanism and is reported or
2. Reporting Aspect; submitted periodically to shareholders.
3. Company Performance Aspects;
4. Other aspects, if needed.
RESULTS OF THE BOARD OF COMMISSIONERS’ PERFORMANCE ASSESSMENT
Results of Collegial Performance Assessment of the Board of Commissioners
The results of the achievement of the performance of the Board of Commissioners in 2023 towards the Key Performance Indicators (KPI) targets
determined in the work program are presented as follows:
Weight
No Work Plan Realization Target Penc. (%) Value
(%)
Planning, Supervision and
I 65 89,44
Direction/Advisory aspects
Monitoring and Evaluation of the
1 implementation of the Bank’s Annual RBB 10 12 6 200,00 20,00
and RKAP
Monitoring, Evaluation and Response to
2 the Implementation of Work Culture and 15 12 12 100,00 15,00
Governance (GCG) for Bank Management.
Monitoring and Evaluation of Follow-up to
3 5 20 12 166,67 8,33
Bank Internal/External Audit Results/Findings.
Providing Approval, Advisory and
4 10 12 12 100,00 10,00
Consultation to the Board of Directors
Organizing Board of Commissioners
5 Meetings and/or Joint Board of Directors 10 64 36 177,78 17,78
Meetings.
Monthly Performance Analysis and Risk
6 Management (According to KBUMN 10 10 12 83,33 8,33
Format)
Talent Pool Mapping (track record) BOD-1
7 5 2 1 200,00 10,00
(based on integrity and performance)
II Reporting Aspects 15 37,50 37,50
Submitting the Bank’s Annual Work
8 5 4 1 400,00 20,00
Program and RBB Report to the GMS
Submitting Reports/Opinions Regarding
9 Supervisory Duties to Controlling 10 7 4 175,00 17,50
Shareholders – Ministry of BUMN and OJK.
III Aspects of Company Performance 15 25,83 25,83
Monitoring and Evaluation of Performance
Achievement and Bank Health Level,
10 10 12 6 200,00 20,00
including: Risk Profile, Governance (GCG),
Profitability and Bank Capital.
Monitoring and Evaluation of Talent
11 Development Strategies and High 5 7 6 116,67 5,83
Performing Company Culture.
IV Dynamic/Other Aspects 5 17,50 17,50
Increased Competency related to
12 5 7 2 350,00 17,50
Supervisory duties and responsibilities.
TOTAL 100 170,28 170,28
490 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Results of Individual Performance Assessment of the Board of Commissioners
As regulated in the Minister of BUMN Regulation Number PER-2/MBU/03/2023 concerning Guidelines for Governance and Significant
Corporate Activities of BUMN, the Board of Commissioners is obliged to carry out an annual evaluation of each individual member of
the Board of Commissioners. The method determined by the Board of Commissioners in assessing the performance of members of the
Board of Commissioners is the self-assessment method which is then reviewed and approved by the Board of Commissioners. Assessment
is carried out using key performance indicators that are specific, measurable, achievable, and relevant.
The following is an assessment of the performance of members of the Board of Commissioners based on the main performance indicators
as referred to above:
No. Indicator Chandra M. Iqbal Armand Sentot A. Andin Herry Himawan Mohamad
Hamzah Latanro B. Arief Sentausa Hadiyanto Trisaputra Arief Yusuf
(President Zuna Sugoto Permana
Commissioner/
Independent
Commissioner)
Work performance
Monitoring and
Evaluation of the
1. implementation of
the Bank’s Annual
RBB and RKAP
Monitoring,
Evaluation and
Response to the
Implementation
2.
of Work Culture
and Governance
(GCG) for Bank
Management.
Monitoring and
Evaluation of
Follow-up to Bank
3.
Internal/External
Audit Results/
Findings.
Providing Approval,
Advisory and
4.
Consultation to the
80 80 80 80 80 80 80 80
Board of Directors
Organizing Board
of Commissioners
5. Meetings and/
or Joint Board of
Directors Meetings.
Monthly
Performance
Analysis and Risk
6.
Management
(According to
KBUMN Format)
Talent Pool Mapping
(track record)
7. BOD-1 (based
on integrity and
performance)
Submitting the
Bank’s Annual Work
8.
Program and RBB
Report to the GMS
PT Bank Tabungan Negara (Persero) Tbk 491
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Corporate
Governance
No. Indicator Chandra M. Iqbal Armand Sentot A. Andin Herry Himawan Mohamad
Hamzah Latanro B. Arief Sentausa Hadiyanto Trisaputra Arief Yusuf
(President Zuna Sugoto Permana
Commissioner/
Independent
Commissioner)
Submitting Reports/
Opinions Regarding
Supervisory Duties
9. to Controlling
Shareholders –
Ministry of BUMN
and OJK.
Monitoring and
Evaluation of
Performance
Achievement and
10. Bank Health Level,
including: Risk
Profile, Governance
(GCG), Profitability
and Bank Capital.
Monitoring and
Evaluation of
Talent Development
11.
Strategies and
High Performing
Company Culture.
Increased
Competency related
12. to Supervisory
duties and
responsibilities.
Work Behavior
AKHLAK 18,80 18,65 18,60 19,40 18,60 18,60 18,00 18,00
Additional/Ad hoc tasks
Chairman of the
Remuneration
and Nomination
1. Committee and 1,00 - - - - -
Member of the CTC
of the Ministry of
BUMN
Chairman of the
2. - 1,00 - - - - - -
Audit Committee
Chairman of the
3. Risk Monitoring - - 1,00 - - - - -
Committee
Total Achievement of Key
99,80 99,65 99,60 99,40 98,60 98,60 98,00 98,00
Performance Indicators (KPI)
Very Very
Predicate Very good Very good Very good Very good Very good Very good
good good
Information:
Mark Predicate Mark Predicate Mark Predicate
<60 Not good <80 Good Enough <100 Very good
<70 Not good <90 Good 100 Special
492 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Assessment of the Performance of Committees 2. Non-Regular Aspects (Competency Development)
Under the Board of Commissioners 3. Other Aspects (Number of Committee meetings held).
and the Basis of its Assessment
The performance assessment of the Remuneration and Nomination
The Board of Commissioners is assisted by 3 (three) committees, namely Committee is based on specific, measurable, achievable and
the Audit Committee, Remuneration and Nomination Committee, and relevant benchmarks or assessment criteria contained in the
Risk Monitoring Committee. The Board of Commissioners periodically main performance assessment indicators contained in the main
assesses the effectiveness of the performance of the Committees under performance assessment indicators with the following aspects:
the Board of Commissioners. The assessment in question is based 1. Regular Aspects
on Minister of State-Owned Enterprises Regulation number PER-3/ 2. Non-Regular Aspects
MBU/03/2023 dated March 24, 2023 concerning Organs and 3. Monitoring Aspects of Implementation of Committee
Human Resources of State-Owned Enterprises and OJK (Financial Recommendations
Service Authority) Regulation number 17 of 2023 concerning 4. Aspects of Special Duties and others (Number of Committee
Implementation of Governance for Commercial Banks. The Board meetings held).
of Commissioners assessed that during 2023, the Committees have
carried out their duties and responsibilities quite effectively. The results The performance assessment of the Risk Monitoring Committee
of the performance assessment of committees under the Board of is based on specific, measurable, achievable and relevant
Commissioners are as follows. benchmarks or assessment criteria contained in the main
performance assessment indicators with the following aspects:
Procedure of Performance Assessment of the Board 1. Aspects of Fulfilling Duties and Responsibilities.
of Commissioners 2. Planning and Reporting Aspects.
3. Operational Aspects and Competency Development
The Board of Commissioners is assisted by 3 (three) committees, (competency development and number of Committee
namely the Audit Committee, Remuneration and Nomination meetings held)
Committee, and Risk Monitoring Committee. The Board 4. Dynamic Aspects (Other Duties in accordance with the Risk
of Commissioners periodically assesses the effectiveness Management Area).
of the performance of the Committees under the Board of
Commissioners. The assessment in question is based on the Party Carrying Out the Assessment
Minister of State-Owned Enterprises Regulation number PER-3/
MBU/03/2023 dated March 24, 2023 concerning Organs Performance evaluation of Committees under the Board of
and Human Resources of State-Owned Enterprises and FSA Commissioners is carried out periodically using the self-assessment
Regulation number 17 of 2023 concerning the Implementation method and then submitted to the Board of Commissioners for
of Governance for Commercial Banks. review and approval.
Criteria of Performance Assessment of the Board Results of the Performance Assessment of the Committee
of Commissioners Under the Board of Commissioners
Audit Committee performance assessment is based on specific, PERFORMANCE ACHIEVEMENTS OF THE AUDIT COMMITTEE
measurable, achievable and relevant benchmarks or assessment The Board of Commissioners considers that throughout 2023,
criteria contained in the main performance assessment indicators the Committees have carried out their duties and responsibilities
with the following aspects: quite effectively. The results of the performance assessment of
1. Regular Aspects. committees under the Board of Commissioners are as follows.
The Audit Committee assessment is evaluated based on the Key Performance Indicators working paper as follows:
Realization Target Mark
Weight (%) Achievement
Dec-23 Dec-23 (%)
No Key Performance Indicators
a b c d=b/c e=d×a
I Reguler 75 76,25
Providing recommendations for Approval of the Annual Audit
1 10 1 1 100% 10,00
Plan to the Board of Commissioners
Monthly monitoring and evaluation of the implementation of
2 10 12 12 100% 10,00
Internal Audit duties and follow-up
3 Attending the Internal General Audit Exit Meeting 5 5 4 125% 6,25
PT Bank Tabungan Negara (Persero) Tbk 493
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Corporate
Governance
Realization Target Mark
Weight (%) Achievement
Dec-23 Dec-23 (%)
No Key Performance Indicators
a b c d=b/c e=d×a
Monitoring and evaluation of the implementation of External
4 Audits (OJK, BI, BPK, KAP, etc.) and follow-up on audit results, 5 4 4 100% 5,00
including internal control
Checking and evaluating the Quarterly Published Financial
5 5 4 4 100% 5,00
Reports
Providing recommendations regarding the appointment of KAP
6 5 1 1 100% 5,00
to the Board of Commissioners
Monitoring and Evaluation of the Implementation of Audit
7 5 1 1 100% 5,00
Services by KAP on Financial Information for the Fiscal Year
Reviewing, evaluating, and providing input to the Board
8 of Commissioners regarding monthly Performance Review 5 12 12 100% 5,00
material
Preparing quarterly and annual reports regarding Audit
9 5 4 4 100% 5,00
Committee activities to the Board of Commissioners
Preparing the Board of Commissioners' response to the
10 Company's performance (quarterly) which is submitted to the 5 4 4 100% 5,00
Minister of BUMN
Preparing a Board of Commissioners Supervision Report on
11 5 2 2 100% 5,00
RBB Realization (Semesterly) to be submitted to the OJK
Preparing semesterly GCG Self-Assessment Working Papers
12 5 2 2 100% 5,00
related to the Audit Committee
13 Preparing Annual Reports related to the Audit Committee 5 1 1 100% 5,00
II Non Reguler 10 15,00
Submitting recommendations to the Board of Commissioners
14 to appoint an independent quality controller from an external 5 1 1 100% 5,00
party to conduct a review of SKAI's performance
Competency Development related to Duties and
15 5 3 1 200% 10,00
Responsibilities
IV Others 15 25,00
16 Audit Committee Meeting 10 35 6 200% 20,00
Coordination Meeting of Board of Commissioners Committee
17 5 4 4 100% 5,00
Members
Total 100 116,25
Performance Achievements of the Remuneration and Nomination Committee
Evaluation of the performance of the Remuneration and Nomination Committee is carried out periodically using the self-assessment
method and then reviewed and approved by the Board of Commissioners. Assessment is based on specific, measurable, achievable, and
relevant benchmarks or assessment criteria contained in the main performance assessment indicators contained in the main performance
assessment indicators with the following aspects:
1. Regular Aspects
2. Non-Regular Aspects
3. Monitoring Aspects of Implementation of Committee Recommendations
4. Special Task Aspects and others.
494 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
The Remuneration and Nomination Committee assessment is evaluated based on the Key Performance Indicators working paper as follows:
Weight
No. Productivity Realization Target Achievement Mark
(%)
I Reguler 55 67.50
1 Review of the 2023 Education Activity Plan 5 0 1 50% 0.00
2 Validation of Bank BTN’s BOD-1 Selected Talent Proposal 5 1 2 100% 2.50
Recommendations and Assessment of Prospective BOC
3 and BOD Members for the Fit & Proper Test related to the 5 2 2 100% 5.00
implementation of the Annual or Extraordinary GMS
Review of Company Work Plan & Budget (RKAP) and Bank
4 5 1 1 100% 5.00
Business Plan (RBB)
5 Review of the Sustainable Financial Action Plan (RAKB) 5 1 1 100% 5.00
6 Review of BOD Collegial and Individual KPIs 5 2 1 200% 10.00
Determination of the Income of the Directors, Board of
7 5 2 1 200% 10.00
Commissioners and Supervisory Board
Determination of the amount of bonuses and bonuses and other
8 5 2 1 200% 10.00
related incentives for BOD and BOC
9 Designing the Board of Commissioners’ Work Program 5 1 1 100% 5.00
Submitting a Self-Assessment Report on the Implementation of
10 5 2 1 200% 10.00
Bank Governance (GCG Self-Assessment)
11 Remuneration and Nomination Committee Report 5 4 4 100% 5.00
II Non Reguler 20 20.00
Evaluation of Human Capital Policies / SOPs, Strategy and
12 5 2 1 200% 10.00
Learning
13 Evaluation of Central Outsourcing Policy / SOP Implementation 5 0 1 0% 0.00
Determination of Corporate Secretary Head and Internal Audit
14 5 1 1 100% 5.00
Head
Determination of SEVP for several positions according to the
15 5 2 2 100% 5.00
latest organizational structure
Supervision of the Implementation of Committee
III 10 11.67
Recommendations
16 Communicate with the Human Resources Work Unit 10 7 6 117% 11.67
IV Special Duties and Others 15 101.67
17 Remuneration and Nomination Committee Meeting 10 23 3 767% 76.67
Other duties of the Chairman of the Committee/Board of
18 5 5 1 500& 25.00
Commissioners
Total 100 200.83
Performance Achievements of the Risk Monitoring Committee
Evaluation of the performance of the Risk Monitoring Committee is carried out periodically using the self-assessment method and then
reviewed and approved by the Board of Commissioners. Assessment is based on specific, measurable, achievable, and relevant
benchmarks or assessment criteria contained in the main performance assessment indicators with the following aspects:
1. Aspects of Fulfilling Duties and Responsibilities;
2. Planning and Reporting Aspects;
3. Operational Aspects and
4. Competency Development; and
5. Dynamic Aspect.
PT Bank Tabungan Negara (Persero) Tbk 495
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Corporate
Governance
The Risk Monitoring Committee’s assessment is evaluated based on the Key Performance Indicators working paper as follows:
Weight (%) Unit Realization Target Achievement Mark (%)
No Key Performance Indicators
a b c d e=c/d f=d×a
Aspect of Fulfillment of Duties and
I 60 67,5
Responsibilities
1 Reviewing the Risk Profile Report 10 unit 5 4 125 12,5
Delivering Reviews and Input regarding Risk Appetite
2 10 unit 2 2 100 10
and Risk Tolerance
3 Reviewing Bank’s Soundness Level Reports 5 unit 3 1 200 10
Reviewing the Company’s Work Plan & Budget
4 5 unit 2 1 200 10
(RKAP) and Bank Business Plan (RBB)
Conducting a Review of the Sustainable Finance
5 5 unit 1 1 100 5
Action Plan (RAKB
6 Conducting Recovery Plan Update Review 5 unit 1 1 100 5
Conducting Review of the Preparation of the
7 5 unit 0 1 0 0
Resolution Plan
Reviewing the Risk Management Policy Guidelines
8 5 unit 1 1 100 5
(RMPG)
9 Reviewing the Compliance Report 5 unit 4 4 100 5
Submitting self-assessment report on the
10 5 unit 2 2 100 5
implementation of Bank Governance
II Aspects of Planning and Reporting 15 15
11 Submitting Quarterly Activity Realization Report 5 unit 4 4 100 5
12 Delivering the Annual Activity Realization Report 5 unit 1 1 100 5
Delivering the Annual Work Program for the Next
13 5 unit 1 1 100 5
Fiscal Year
Aspects of Operational and Competency
III 15 30,00
Development
14 Conducting Committee Meetings 10 unit 52 6 200 20
Attending Competency Development Related to
15 5 unit 8 1 200 10
Duties and Responsibilities
IV Dynamic Aspect 10 11,11
Carrying out other duties in accordance with the Risk
16 10 % 100 90 111,11 11,11
Management Divisio
Total 100 123,61
496 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Mechanism for the Resignations and Dismissal Nomination and Remuneration for the Board
of The Board of Commissioners of Directors and Board of Commissioners
Members of the Board of Commissioners may at any time be Nomination Procedures for the Board of Directors
dismissed by GMS if for the reasons concerned are proven to and Board of Commissioners
have committed the following:
1. Unable to properly perform his/her responsibilities. Board of Directors Nomination Procedure
2. Violating the provisions of the Articles of Association and/or
laws and regulations. The Policies and procedures for nomination of the Board of
3. Involved in actions that harm the Company and/or the State. Directors has been regulated in the Good Corporate Governance
4. Committing any actions that violate ethics and/or performing Guidelines which are enacted in the Board of Directors Regulation
bad manners as members of the Board of Directors. No. 11/PD/DIR/PPD/2018 as well as the Board of Directors’
5. Declared guilty by a court decision with permanent legal Work Guidelines and Manual. The procedure for nomination of
force. the Board of Directors is as follows:
6. Resigned. 1. Members of the Board of Directors are appointed and
dismissed by GMS.
The decision to dismiss a member of the Board of Commissioners 2. Selection of candidates for members of the Board of Directors
for the reasons mentioned above is taken after the person is carried out through a transparent selection and nomination
concerned is given the opportunity to defend him/herself at the process, considering the recommendations of the Board of
GMS. Members of the Board of Commissioners may also be Commissioners based on analysis from the Remuneration
dismissed based on other reasons deemed appropriate by GMS. and Nomination Committee, considering expertise, integrity,
honesty, leadership, experience, behavior and dedication, as
In the event of consanguineous relation up to the third degree, well as the adequacy of time for the progress of the Company.
both lineal and collateral, and an affinity (in-laws) relationship 3. Candidates for members of the Board of Directors who are
between any member of the Board of Commissioners, GMS shall internal officials of the Company may be proposed by the
have the authority to dismiss one of them. Commissioners through a review of the Remuneration and
Nomination Committee.
A member of the Board of Commissioners may resign from his/ 4. The appointment of members of the Board of Directors
her position before his/her term of office ends. In the event that is carried out through a fit and proper test mechanism.
a member of the Board of Commissioners resigns, the resigning Prospective members of the Board of Directors who pass
member must submit a written resignation request regarding the test must sign a management contract before being
his/her purpose to the company. The Company must hold GMS appointed as the Board of Directors.
to make a decision regarding the resignation request of such
member of the Board of Directors at most 90 (ninety) days after Board of Commissioners Nomination Procedure
receiving the resignation letter.
Procedure for the nomination of the Board of Commissioners has
The position of a Member of the Board of Directors shall be been regulated in the Good Corporate Governance Guidelines
terminated if: which are stipulated in the Board of Directors Regulation No.
1. The resignation has been effective. 11/PD/DIR/PPD/2018 as well as the Board of Commissioners’
2. The said person passes away. Work Guidelines and Manual. The procedure for the nomination
3. The term of office ends. of the Board of Commissioners, namely:
4. The said person is dismissed by GMS resolution. 1. Members of the Board of Commissioners are appointed and
5. The said person is declared bankrupt by a Commercial dismissed by GMS.
Court, which has permanent legal force, or is placed under 2. Selection of candidates for the Board of Commissioners is
receivership under a court decision. carried out through a selection process up to nomination in
6. The said person is no longer deemed qualified as a member a transparent manner by considering the recommendations
of the Board of Directors under the provisions of the Articles of the Remuneration and Nomination Committee and
of Association and laws and regulations, including as a considering the personality of the candidates for the Board of
holder of any restricted concurrent positions. Commissioners including integrity, honesty, professionalism,
leadership, experience, loyalty and adequacy of time for the
progress of the Company.
PT Bank Tabungan Negara (Persero) Tbk 497
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Corporate
Governance
Implementation and Remuneration Procedure for short and long-term liquidity needs and future income potential.
the Board of Directors and Board of Commissioners The scope of these policy aspects includes the objectives of
implementing governance in the provision of remuneration,
Remuneration Policy of the Board of Commissioners variable remuneration, and material risk takers.
and Directors
The Company determines the remuneration for the Board of
The preparation of the remuneration policy is inseparable from the Commissioners and Directors referring to the provisions of
Company’s capabilities and is always based on a competitive, the Minister of State-Owned Enterprises, namely the amount
fair and risk-based basis that is in line with the directions and of income for the Board of Commissioners and Directors is
policies of the OJK. To keep remuneration competitive, the determined by the General Meeting of Shareholders (GMS).
Company always performs benchmarking through surveys The policy set forth by GMS is to grant authority and power to
conducted by independent parties. the Series A Dwiwarna Shareholders to determine the amount
of tantiem for the 2021 fiscal year, as well as to determine the
Procedure for Determining The Remuneration for The salary/honorarium, benefits, facilities and other incentives for
Board of Directors and Board of Commissioners the Board of Commissioners and the Board of Directors, and to
grant authority and power to the Board of Commissioners by
The Company has issued the Board of Directors’ Circular Letter first obtaining written approval from the Series A Dwiwarna
No.16/DIR/HCSD/2019 concerning the Implementation of shareholders to determine the amount of tantiem, salary/
Governance in Remuneration by considering aspects, including honorarium, allowances, facilities and other incentives for the
the Company’s financial stability, creating risk management, Board of Directors.
The procedures for determining the remuneration for the Board of Commissioners and the Board of Directors are as follows:
KRN coordinates with the Human Capital KRN prepares recommendations
The Board of Commissioners assigned the
Division (HCD) and related work units to for remuneration for the Board of
Remuneration and Nomination Committee
prepare remuneration proposals for the Commissioners and Directors to be
(KRN) to conduct a remuneration review
Board of Commissioners and Directors submitted to the Board of Commissioners
1 2 3
6 5 4
The GMS gives authority and power to the
The Board of Commissioners submits the
Board of Commissioners to determine by The Board of Commissioners discussed the
proposed remuneration for the Board of
first obtaining approval from the Series A remuneration proposal submitted by KRN
Commissioners and Directors to the GMS
Dwiwarna shareholders
The scope of the Company’s remuneration policy has been adjusted to OJK Regulation No. 5/POJK.03/2015 and OJK Circular Lette
No. 40/ SEOJK.03/2016 on the Implementation of Governance in Providing Remuneration for Commercial Banks, including:
1. The principle of prudence in remuneration is based on performance and risk.
2. Determination of Material Risk Taker (MRT) is categorized as follows:
a. Material Risk Takers (MRT) can be determined using qualitative methods according to the portion of responsibility that affects the
main risk profile which will be determined in accordance with the risk profile evaluation determined by the Company every year.
b. Determination of the MRT category can also be conducted quantitatively through a comparison of variable remuneration between
MRT and non-MRT employees with consideration of performance and also the risk level of the position in question.
498 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
3. The implementation of variable remuneration is in accordance a. The President Director’s salary is determined using the
with regulatory provisions regarding the application of internal guidelines set by the Minister.
remuneration for commercial banks. b. The Vice President Director’s salary is 95% of the
President Director’s salary.
Indicators for Determining the Remuneration of the Board c. The salary of other members of the Board of Directors is
of Directors and Board of Commissioners 85% of the President Director’s salary.
d. The Main Commissioner’s honorarium is 45% of the
The Company refers to the Regulation of the Minister of President Director’s salary.
StateOwned Enterprises Number PER-13/MBU/09/2021 e. The honorarium for the Vice President Commissioner is
concerning the Sixth Amendment to the Regulation of the 42.5% of the salary for the President Director.
Minister of StateOwned Enterprises No. PER-04/MBU/2014 f. The honorarium for members of the Board of
on Guidelines for Determining the Income of Directors, Board of Commissioners is 90% of the President Commissioner’s
Commissioners and Supervisory Body of State-Owned Enterprises salary.
in setting indicators for determining remuneration for the Board of
Commissioners and Directors. Salary/honorarium for members of Structure and Amount of Nominal/Remuneration for
the Board of Directors and Board of Commissioners is determined Each Director and Board of Commissioners
based on the following factors:
1. Business scale factor The remuneration structure showing the types and/or short-term,
2. Business complexity factor long-term and/or post-employment benefits is as follows:
3. Inflation rate 1. Types of short-term remuneration consist of: Honorarium,
4. Company’s financial condition and capability Allowances (holidays, transportation), Facilities (health, legal
5. Other factors that are relevant, and may not conflict with aid) and Tantiem.
laws and regulations 2. Types of long-term and/or post-employment remuneration
6. The composition of the Salary/Honorarium of the consist of Post-Employment Insurance and can also be given
Board of Directors and the Board of Commissioners is long-term incentives (LTI) as well as Tantiem/work incentives,
determined as follows: on which bonuses can be given in addition to long-term
rewards (long-term incentives/LTI).
The remuneration components of the Board of Commissioners and Directors are as follows:
FIXED PAY
Gaji/Honorarium
+ VARIABLE PAY
Tantiem
+ VARIABLE PAY
Long-Term Incentive
Based on Directors’ Circular No. 57/DIR/HCD/2016 concerning the Implementation of Governance in Providing Remuneration, the
remuneration components of the Board of Commissioners and Directors of Bank BTN are fixed and variable, namely:
1. Fixed remuneration is provided in the form of cash, which can be accompanied by non-cash payments.
2. Non-permanent remuneration is provided in the form of cash and shares or share-based instruments issued by the Company.
The remuneration and facilities received by each Board of Commissioners and Directors in 1 (one) year include the remuneration
structure and details of nominal amounts, as in the table below:
PT Bank Tabungan Negara (Persero) Tbk 499
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Corporate
Governance
Fees Allowance
Retirement
No Name Position
Salary/ Holiday Insurance
Tantiem
Honorarium Allowance & BPJS
Insurance
President
1 Chandra Hamzah Commissioner/ √ √ √ √
Independent
Vice President
2 Iqbal Latanro Commissioner/ √ √ √ √
Independent
3 Andin Hadiyanto Commissioner √ √ √ √
Ahdi Jumhari Independent
4 √ √ √ √
Luddin Commissioner**
Independent
5 Sentot A. Sentausa √ √ √ √
Commissioner
Independent
6 Armand B. Arief √ √ √ √
Commissioner
Herry Trisaputra
7 Commissioner √ √ √ √
Zuna
Himawan Arief
8 Commissioner √ √ √ √
Sugoto
9 M. Yusuf Permana Commissioner √ − √ √
NUMBER OF BOARD OF COMMISSIONERS 15.824.661.237 33.978.535.200 1.372.700.000 4.614.585.000
Nixon L. P.
1 President Director √ √ √ √
Napitupulu
Oni Febriarto Vice President
2 √ − √ √
Rahardjo Director
Director of
3 Direktur Consumer √ √ √ √
Consumers
4 Nofry Rony Poetra Director of Finance √ √ √ √
Director of Human
5 Eko Waluyo Capital, Compliance √ √ √ √
and Legal
Elisabeth Novie Director of Assets
6 √ √ √ √
Riswanti Management
Director of IT &
7 Andi Nirwoto √ √ √ √
Digital
Director of
8 Jasmin Distribution and √ √ √ √
Funding
Director of Risk
9 Setiyo Wibowo √ √ √ √
Management
Director of
10 Hakim Putratama √ − √ √
Institutional Banking
NUMBER OF DIRECTORS 37.019.693.528 74.954.083.700 3.219.000.000 9.625.000.000
NUMBER OF BOARD OF COMMISSIONERS
52.844.354.765 108.932.618.900 4.591.700.000 14.239.585.000
AND DIRECTORS
*)Given to officials who do not occupy official residences.
**)Resigned from office on 12 August 2023 due to death.
500 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Other Facilities
Legal PPh21 allowance
Housing Vehicle Facilities Health Others (Natura
Assistance
Allowance* (Rent&Fuel) Facilities Facilities)
Facilities
− √ √ − √ √
− √ √ − √ √
− √ √ − √ √
− √ √ − − √
− √ √ − √ √
− √ √ − √ √
− √ √ − √ √
− √ √ − √ √
− √ √ − √ √
3.049.383.290 1.220.306.805 0 19.000.000 10.194.284.700
− √ √ − √ √
√ √ √ − √ √
− √ √ − √ √
√ √ √ − √ √
− √ √ − √ √
√ √ √ − √ √
− √ √ − √ √
− √ √ − √ √
− √ √ − √ √
√ √ √ − √ √
591.693.548 8.619.502.719 2.820.411.227 0 1.526.821.136 29.279.589.450
591.693.548 11.668.886.009 4.040.718.032 0 1.545.821.136 39.473.874.150
PT Bank Tabungan Negara (Persero) Tbk 501
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Corporate
Governance
Diversity Policy for the Board of Directors and Board of Commissioners
Diversity of Policy for the Board of Commissioners and Directors The diversity policy for the composition of the Company’s Board of
Commissioners and Directors is regulated in the Articles of Association and Board Manual which stipulate that the Board of Commissioners
and Directors are a combination of professionals who have the knowledge and experience required by the Company to enable an
effective decision-making process, efficient and immediate. In determining the members of the Board of Commissioners and Directors, the
Company always strives to ensure that the composition of the Board of Commissioners and Directors is diversein terms of competency,
gender and age (presence of young top talent).
The diversity of the composition adapts to the needs, level of complexity and the Company’s strategic plan so it is expected that the
development or resolution of a problem can be overlooked from various educational perspectives, competencies, and experience.
In accordance with the diversity policy set by the Ministry of State-Owned Enterprises, the target ratio of women in nominated talent is 18.5%
and the target ratio of young top talent (≤ 42 years) in nominated talent is 22.75%. Achieving the target in 2023 shows that the ratio of women
in nominated talent is 20.51% and the ratio of young top talent (≤ 42 years) in nominated talent is 30.38%. This achievement has increased
compared to the previous year. In the future, the Company will strive to be consistent in ensuring the diversity of the Board of Commissioners
and Directors, especially regarding gender and age diversity.
Diversity in the Composition of the Board of Directors
Diversity of The Board of Directors has considered gender diversity, namely the presence of 1 (one) woman, namely Ms. Elisabeth Novie
Riswanti as Director of Wholesale Risk and Asset Management. The following is the diversity of the composition of the Company’s
Directors based on age, gender, education, work experience and expertise can be seen in the table below.
Table of Diversity in the Composition of the Board of Directors
Name Position Age Gender Education Work Experience Expertise
Bachelor (S1)
Technology Banking Agricultural
Haru
President Director 57 Years old Male Agriculture field working Technology
Koesmahargyo*
Master (S2) experience Investment Banking
Investment Banking
Banking
Nixon L.P. Bachelor (S1)
President Director 54 Years old Male field working Economy
Napitupulu** Economics
experience
Bachelor (S1)
Banking
Oni Febriarto Vice President Engineering
52 Years old Male field working Management
Rahardjo*** Director Master (S2)
experience
Management
Bachelor (S1)
Banking
Director of IT and Engineering Financial
Andi Nirwoto 53 Years old Male field working
Digital Master (S2) Master Engineering
experience
of Finance
Banking
Elisabeth Novie Director of Assets
56 Years old Female Bachelor (S1) Law field working Legal
Riswanti Management
experience
Bachelor (S1)
Director of Economics Banking
Business
Jasmin Distribution and 59 Years old Male Masters (S2) field working
Accounting
Funding International experience
Business
Bachelor (S1)
in Electrical
Banking
Director of Risk Engineering Financial
Setiyo Wibowo 46 Years old Male field working
Management Master (S2) MBA Engineering
experience
in Finance &
Banking
Banking
Director of Bachelor (S1) Civil
Hirwandi Gafar 55 Years old Male field working Civil Engineering
Consumers Engineering
experience
502 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Name Position Age Gender Education Work Experience Expertise
Bachelor (S1)
Banking
Economics
Nofry Rony Poetra Director of Finance 55 Years old Male field working Economy
Master (S2) MBA
experience
Business
Director of Bachelor (S1)
Banking
Human Capital, Economics Economic
Eko Waluyo 52 Years old Male field working
Compliance and Master (S2) Management
experience
Legal Management
Bachelor (S1)
in International International
Director of Banking
Hakim Relations Relations Science
Institutional 47 Years old Male field working
Putratama**** Master (S2) Master International
Banking experience
of International Business
Business
*Resigned office on March 16 2023 based on the results of the 2023 Annual General Meeting of Shareholders (AGMS)
** Transfer of his original assignment as Vice President Director to become President Director since March 16, 2023 and received an effective statement from the OJK as of June 07,2023
***Started in office on March 16, 2023 and received an effective statement from the OJK as of June 07, 2023
**** Started serving on March 16 2023 and received an effective statement from the OJK on July 26 2023.
Diversity in the Composition of the Board of Commissioners
The diversity policy of the Board of Commissioners has not specifically regulated gender diversity. This is because the Company places
more emphasis on professionalism regardless of gender. The diversity of the composition of the Board of Commissioners based on age,
gender, education, work experience and expertise can be seen in the table below.
Table of Diversity in Composition of the Board of Commissioners
Name Position Age Gender Education Work Experience Expertise
Has work
experience at
President
Chandra M. a Law Firm and Law, Finance and People
Commissioner/ 56 years old Male Bachelor (S1) Law
Hamzah the Corruption Management
Independent
Eradication
Commission
Bachelor (S1) Has work
Vice President Economics experience in Banking, Compliance,
Iqbal Latanro Commissioner/ 65 years old Male Master (S2) Financial Services Risk Management, and
Independent Business and Securities People Management
Management Rating Services
• Bachelor
Has work
(S1) Business Banking, Management,
experience in
Independent Administration Risk, Business
Armand B. Arief 71 years old Male Financial Services
Commissioner • Master (S2) Management, and People
and Financial
Business Management
Regulators
Administration
• Bachelor (S1) Has work
Economics experience in
Ahdi Jumhari Independent Banking, Compliance,
69 years old Male • Master Financial Services
Luddin* Commissioner Risk Management
(S2) Policy and Financial
Economics Regulators
• Bachelor (S1)
Statistics Has work
Independent Banking, Compliance,
Sentot A. Sentausa 66 years old Male • Master (S2) experience in
Commissioner Risk Management
Business Financial Services
Administration
PT Bank Tabungan Negara (Persero) Tbk 503
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Name Position Age Gender Education Work Experience Expertise
Has work
• Bachelor (S1) experience at the
Economics Ministry of Finance
• Master (S2) of the Republic
International of Indonesia, Finance and Macro
Andin Hadiyanto Commissioner 58 years old Male
Development Ministry of Trade, Economy
• Doctor (S3) World Bank Asian
International Infrastructure
Development Investment Bank
(AIIB) and AMRO
• Bachelor
(S1) Civil
Engineering
• Bachelor (S1)
Has work
Management
experience at the Macro Economy,
Herry Trisaputra • Masters (S2)
Commissioner 56 years old Male Ministry of Public Management, Public
Zuna Highway
Works and Public Work and Housing
Systems and
Housing
Engineering
• Doctorate
(S3) Civil
Engineering
• Bachelor
(S1) in Civil Have work
Engineering experience in the Management and
• Master (S2) Ministry Ministry Business, Risk
Himawan Arief
Commissioner 60 years old Male in Civil of Agrarian Management, Finance,
Sugoto
Engineering Affairs and Spatial Agrarian and Spatial
• Doctorate (S3) Planning/National Planning
Management Land Agency
and Business
Has work
experience in
Mohamad Yusuf Bachelor (S1) the Ministry of
Commissioner 48 years old Male Economi
Permana** Economics State Secretariat
and state-owned
companies
* Termination of office due to death on August 12, 2023.
** Appointed based on the EGMS on January 11, 2023, and effective from June 7, 2023.
Transparency of Share Ownership of the Board of Directors and Board of Commissioners
Share Ownership of Members of the Board of Directors and the Board of Commissioners
The Board of Directors and Board of Commissioners have disclosed their and/or family’s share ownership which reaches 5% or more in
the Company or other companies domiciled inside and outside the country. For share ownership up to December 31, 2023, the Board
of Directors and the Board of Commissioners do not own shares with total ownership reaching 5% or more, both in the Company and
other companies.
Board of Directors Share Ownership of 5% or More
Share Ownership (shares)
Name Position
Financial institutions
Bank BTN Other Banks Other Companies
Non-Bank
Haru Koesmahargyo* President Director - - - -
Nixon L.P. Napitupulu** President Director - - - -
Oni Febriarto
Vice President Director - - - -
Rahardjo***
Andi Nirwoto Director of IT and Digital - - - -
504 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Share Ownership (shares)
Name Position
Financial institutions
Bank BTN Other Banks Other Companies
Non-Bank
Director of Assets
Elisabeth Novie Riswanti - - - -
Management
Director of Distribution
Jasmin - - - -
and Funding
Director of Risk
Setiyo Wibowo - - - -
Management
Hirwandi Gafar Director of Consumers - - - -
Nofry Rony Poetra Director of Finance - - - -
Director of Human
Eko Waluyo Capital, Compliance - - - -
and Legal
Director of Institutional
Hakim Putratama**** - - - -
Banking
*Resigned office on March 16 2023 based on the results of the 2023 Annual General Meeting of Shareholders (AGMS).
** Transfer of his original assignment as Vice President Director to become President Director since March 16, 2023 and received an effective statement from the OJK as of June 7, 2023
***Started in office on March 16, 2023 and received an effective statement from the OJK as of June 07, 2023.
**** Started serving on March 16 2023 and received an effective statement from the OJK on July 26 2023.
Board of Commissioners Share Ownership of 5% or More
Share Ownership (shares)
Name Position
Financial institutions
Bank BTN Other Banks Other Companies
Non-Bank
President Commissioner/
Chandra M. Hamzah - - - -
Independent
Vice President
Iqbal Latanro - - - -
Commissioner/Independent
Armand B. Arief Independent Commissioner - - - -
Ahdi Jumhari Luddin* Independent Commissioner - - - -
Sentot A. Sentausa Independent Commissioner - - - -
Andin Hadiyanto Commissioner - - - -
Herry Trisaputra Zuna Commissioner - - - -
Himawan Arief Sugoto Commissioner - - - -
Mohamad Yusuf
Commissioner - - - -
Permana**
**Termination of office due to death on August 12 2023.
**Appointed based on the EGMS on January 11, 2023, and effective from June 7 2023.
Share Ownership Transactions of the Board of Directors and the Board of Commissioners
Share ownership transactions for the Board of Directors and the Board of Commissioners, including submission of reports to Regulators
referring to the OJK Regulation Number 11/POJK.04/2017 Concerning Ownership Reports or Any Changes in Public Company
Share Ownership, Decree of the Directors of PT Bursa Efek Indonesia Number Kep-00066 /BEI/09-2022 Regarding Amendments to
Regulation Number I-E concerning Obligations for Submitting Information, and the Company’s Articles of Association. Members of the
Board of Directors and Board of Commissioners are required to submit information to the Company through the Corporate Secretary
regarding ownership and any changes in ownership of the Company’s shares no later than 3 (three) working days and submit it to the
OJK on their ownership and any changes in their ownership of Public Company shares, either directly or indirectly. The report must be
submitted no later than 10 (ten) days after the ownership or change in ownership of the shares of the Public Company.
PT Bank Tabungan Negara (Persero) Tbk 505
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The share ownership transactions of the Board of Directors and Board of Commissioners during 2023 are as follows.
Number of Shares and Percentage of Share
Number
Transaction Ownership Purchase Price Ownership Transaction
No. Name Category
date
of Shares
per Share status Purpose
Purchased
Before transaction After transaction
Fulfillment
of OJK
Regulation 45/
POJK.03/2015 Receipt of
concerning Long Term
Nixon L.P. July 13,
1. Directors 3.236.500 4.250.500 1.014.000 1.310 Direct Implementation Direct Incentives
Napitupulu 2023
of Governance in the form
in Providing of shares
Remuneration
for Commercial
Banks
Fulfillment
of OJK
Regulation 45/
POJK.03/2015 Receipt of
concerning Long Term
Andi July 13,
2. Directors 859.161 1.822.161 963.000 1.310 Direct Implementation Direct Incentives
Nirwoto 2023
of Governance in the form
in Providing of shares
Remuneration
for Commercial
Banks
Fulfillment
of OJK
Regulation 45/
POJK.03/2015 Receipt of
Elisabeth concerning Long Term
July 13,
3. Novie Directors 770.200 1.733.200 963.000 1.310 Direct Implementation Direct Incentives
2023
Riswanti of Governance in the form
in Providing of shares
Remuneration
for Commercial
Banks
Fulfillment
of OJK
Regulation 45/
POJK.03/2015 Receipt of
concerning Long Term
July 13,
4. Jasmin Directors 1.885.030 2.848.030 963.000 1.310 Direct Implementation Direct Incentives
2023
of Governance in the form
in Providing of shares
Remuneration
for Commercial
Banks
Fulfillment
of OJK
Regulation 45/
POJK.03/2015 Receipt of
concerning Long Term
Setiyo July 13,
5. Directors 929.700 1.892.700 963.000 1.310 Direct Implementation Direct Incentives
Wibowo 2023
of Governance in the form
in 7. Providing of shares
Remuneration
for Commercial
Banks
506 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Number of Shares and Percentage of Share
Number
Transaction Ownership Purchase Price Ownership Transaction
No. Name Category
date
of Shares
per Share status Purpose
Purchased
Before transaction After transaction
Fulfillment
of OJK
Regulation 45/
POJK.03/2015 Receipt of
concerning Long Term
Hirwandi July 13,
6. Directors 800.314 1.763.314 800.314 1.310 Direct Implementation Direct Incentives
Gafar 2023
of Governance in the form
in Providing of shares
Remuneration
for Commercial
Banks
Fulfillment
of OJK
Regulation 45/
POJK.03/2015 Receipt of
Nofry concerning Long Term
July 13,
7. Rony Directors 1.568.022 2.531.022 963.000 1.310 Direct Implementation Direct Incentives
2023
Poetra of Governance in the form
in Providing of shares
Remuneration
for Commercial
Banks
Fulfillment
of OJK
Regulation 45/
POJK.03/2015 Receipt of
concerning Long Term
Eko July 13,
8. Directors 908.964 1.871.964 963.000 1.310 Direct Implementation Direct Incentives
Waluyo 2023
of Governance in the form
in Providing of shares
Remuneration
for Commercial
Banks
Fulfillment
of OJK
Regulation 45/
POJK.03/2015 Receipt of
Himawan concerning Long Term
Board of July 13,
9. Arief 0 404.600 404.600 1.310 Direct Implementation Direct Incentives
Commissioners 2023
Sugoto of Governance in the form
in Providing of shares
Remuneration
for Commercial
Banks
Fulfillment
of OJK
Regulation 45/
POJK.03/2015 Receipt of
Herry concerning Long Term
Board of July 13,
10. Trisaputra 0 404.600 404.600 1.310 Direct Implementation Direct Incentives
Commissioners 2023
Zuna of Governance in the form
in Providing of shares
Remuneration
for Commercial
Banks
PT Bank Tabungan Negara (Persero) Tbk 507
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Corporate
Governance
Organs and Committees Under the Board of Commissioners
Secretary of the Board of Commissioners
The secretary of the Board of Commissioners of the Company is appointed by the Board of Commissioners and is responsible to the
Board of Commissioners of the Company. The responsibilities of the Secretary of the Board of Commissioners include organizing the
administration, assisting the Board of Commissioners in performing the oversight function of the effective performance of the Company,
and ensuring that the Board of Commissioners has implemented the principles of GCG properly.
Duties and Responsibilities of the Board of Commissioners Secretary
The duties and responsibilities as Secretary of the Board of Commissioners following the regulation of the minister of SOEs are to conduct
activities to assist the Board of Commissioners in carrying out their duties in the form of:
1. Preparing for the meeting, including the briefing sheet of the Board of Commissioners;
2. Creating the Minutes of Meetings of the Board of Commissioners following the provisions of the Articles of Association;
3. Administering the documents of the Board of Commissioner, both incoming letters and exit letters, Minutes of Meetings, and other
documents;
4. Drafting work plan and budget (RKAP) of the Board of Commissioners.
5. Drafting the reports of the Board of Commissioners.
6. Carrying out other duties of the Board of Commissioners.
Profile of Secretary of The Board of Commissioners
The brief profile of the Secretary of the Board of Commissioners of the Company is as follows.
Educational background
Bachelor of Accounting, University of Indonesia (2009)
Master of Accounting, Gadjah Mada University (2012)
Work experience
• Secretary to the Board of Commissioners of PT Pembangunan
Perumahan (Persero) Tbk (April 2016-July 2017);
• Secretary to the Board of Commissioners of PT Bank Negara Indonesia
(Persero) Tbk (July 2017–October 2019);
• Secretary of the Supervisory Board of Perum BULOG (November
2019 - October 2022)
• Young State Company Management at Assistant Deputy for TJSL,
Ministry of BUMN (November 2021 - September 2023)
FAHRUDIN • Management of Middle State Companies as Assistant Deputy for TJSL,
Secretary of the Board of Commissioners
Ministry of BUMN (October 2023 - present)
Indonesian citizen, 40 years old, • Secretary to the Board of Commissioners of PT Bank Tabungan
domiciled in Central Jakarta City. Negara (Persero) Tbk (November 2022 - present)
Period of Service
November 01, 2022 – October 31, 2025 (Period I)
Legal Basis for Appointment
Board of Commissioners Letters No. 06/KOM/BTN/2022 dated September 28,
2022
Concurrent Position
Management of Middle State Companies at the Assistant Deputy for TJSL,
Ministry of BUMN
508 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Competency Development of the Board of Commissioner Secretary
Training and Competency Development
Time and place Implementation Organizer
Types/Materials
May 12 -13, 2023 at Padma Hotel
BTN Leadership Forum 2023 PwC and Korn Ferry
Semarang
ESG Fundamentals July 12 – 14, 2023 in Bandung CRMS Indonesia
Carbon Trading Opportunities in Decarbonization Efforts July 27, 2023 via Zoom Meeting OJK Institute
Webinar on the Effectiveness of Digital Maturity
Assessment in Measuring the Maturity of Banking Digital August 28 – 28, 2023 via Zoom Meeting FKDKP
Transformation
September 15 - 16 2023 at Ayana Hotel
Board of Commissioner Forum 2023 LPPI
Labuan Bajo, NTT
June 20, 2023 at Mandiri University,
Result-Focused Project Design and Monitoring ADB & Mandiri University
Jakarta
How To Manage Climate Related Risk in Banking Industry June 22, 2023 via Zoom Meeting OJK Institute
Managing for Development Results October 3, 2023 at PLN University, Jakarta ADB & PLN University
GRC Integrated Information for Supervisionary Board October 5, 2023 via Zoom Meeting BUMN University
Implementation of Duties of the Board of Commissioners Audit Committee
Secretary
The Company establishes the Audit Committee in order to support
The Secretary of the Board of Commissioners shall carry out the the Board of Commissioners in carrying out the supervisory
following duties: functions, including monitoring and evaluating the implementation
1. To carry out administrative activities within the secretariat of of the internal control system, assessing the implementations of
the Board of Commissioners. activities and the audit results carried out by the Internal Audit
2. To Organize Board of Commissioners Meetings and Unit and external auditors, reviewing financial information to be
meetings between the Board of Commissioners and issued by the Company, and reviewing the compliance with the
Shareholders, Directors, and other stakeholders, including provisions related to the Company’s activities.
preparing meeting invitations, preparing meeting materials,
and preparing minutes of meetings of the Board of Legal Basis for Establishing the Audit Committee
Commissioners, including minutes of meetings between the
Board of Commissioners and the Board of Directors. The establishment of the Audit Committee is based on the
3. To deliver the original minutes of the Board of Commissioners following regulations:
meeting to the Company. 1. Regulation of the Minister of State-Owned Enterprises Number
4. To draft the Work Plan and the Board of Commissioners’ PER-2/MBU/03/2023 concerning Guidelines for Governance
Budget (RKAP). and Significant Corporate Activities of State-Owned Enterprises.
5. To prepare the Board of Commissioners reports. 2. Regulation of the Minister of State-Owned Enterprises Number
6. To ensure that the Board of Commissioners complies with PER-3/MBU/03/2023 concerning Organs and Human
statutory regulations and applies the principles of good Resources of State-Owned Enterprises.
corporate governance. 3. Bank Indonesia Regulation Number 11/33/PBI/2009 dated
7. To provide the information required by the Board of December 7, 2009 concerning the Implementation of Good
Commissioners periodically and/or at any time it is requested. Corporate Governance for Sharia Commercial Banks and
8. To coordinate Committee members (if needed) to facilitate the Sharia Business Units.
duty of the Board of Commissioners. 4. OJK Regulation No. 33/ POJK.04/2014 dated December 8,
9. Acting as a liaison officer for the Board of Commissioners 2014, concerning the Board of Commissioners of Issuers of
with other parties Public Companies.
10. Collecting data, reports and/or information relevant to the 5. OJK Regulation No. 55/ POJK.04/2015 dated December 23,
implementation of the duties of the Board of Commissioners. 2015, concerning the Establishment and the Guidelines for the
11. To perform other duties assigned by the Board of Commissioners work of Implementation of the Audit Committee.
regarding the duties and the functions of the Board of 6. OJK Regulation No. 01/ POJK.03/2019 dated January
Commissioners 28, 2019, concerning the implementation of the Internal
Audit Function in Commercial Banks.
PT Bank Tabungan Negara (Persero) Tbk 509
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Corporate
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7. OJK Regulation No 39/ POJK.03/2019 dated December 19, 10. Ensuring that the Internal Audit Work Unit upholds
2019, concerning the implementation of Anti-Fraud Strategies integrity in carrying out its duties.
for Commercial Banks. 11. Reviewing the implementation of audits by internal
8. OJK Regulation Number 9 of 2023 concerning the Use of Public auditors and supervising the implementation of follow-up
Accounting Services and Public Accounting Firms in Financial actions by the Board of Directors regarding the findings
Services Activities. of internal and external auditors.
9. OJK Regulation Number 17 of 2023 concerning 12. Providing recommendations to the Board of Commissioners
Implementation of Governance for Commercial Banks. regarding the issuance of the Internal Audit Charter.
10. OJK Circular Letter Number 35/SEOJK.03/2017 concerning 13. Providing recommendations to the Board of
Standard Guidelines for Internal Control Systems for Commercial Commissioners regarding the appointment of an
Banks. independent quality controller from an external party to
11. The Company’s Articles of Association as stated in the Deed conduct a review of SKAI’s performance.
of Decree of the Annual GMS of PT Bank Tabungan Negara 14. Carrying out monitoring and evaluation used to provide
(Persero) Tbk Number 28 dated March 28, 2023. recommendations kepada Dewan Komisaris paling
12. Decree of the Board of Commissioners Number 05/KOM/ sedikit terhadap:
BTN/2023 dated December 13, 2023 concerning Guidelines • Implementation of the duties of the internal audit
and Work Rules for the Board of Commissioners of PT Bank work unit.
Tabungan Negara (Persero) Tbk. • Conformity of financial reports with financial
accounting standards.
Duties and Responsibilities of the Audit Committee • Implementation of follow-up actions by the Board of
Directors regarding the findings of the Bank’s internal
In carrying out its functions, the Audit Committee shall perform audit work unit, external auditors, results of supervision
the following duties and responsibilities: by the Financial Services Authority, and/or results of
A. Internal and External Audit supervision by other authorities and institutions.
1. Assisting the Board of Commissioners to ensure the B. Financial Reporting
effectiveness of the internal control system; 1. Carrying out the procurement process for prospective
2. Monitoring, reviewing, and assessing the effectiveness of public accounting firms in accordance with the provisions
the implementation of Internal Audit and External Audit, for procurement of bank goods and services, and if
including WBS management. necessary, request assistance from the Board of Directors
3. Providing recommendations to the Board of in the procurement process.
Commissioners regarding: appointment and removal of 2. Providing recommendations to the Board of
the Head of the Internal Audit Work Unit, and provision Commissioners regarding the appointment of
of annual remuneration for the Internal Audit Work Unit Accountants/Public Accountants/Public Accounting
as a whole as well as performance awards. Firms based on independence, scope of assignment and
4. Monitoring and evaluating audit planning, audit compensation for services.
implementation and follow-up monitoring of audit results, 3. Evaluating the implementation of audit services for
to assess the adequacy of internal control including the annual financial information carried out by Accountants/
adequacy of the financial reporting process in accordance Public Accountants/Public Accounting Firms.
with the provisions of laws and regulations, the articles of 4. Monitoring and reviewing the financial reporting process
association and/or GMS/Ministerial decisions. audited by the External Auditor.
5. Providing recommendations to the Board of 5. Ensuring the credibility and objectivity of the Bank’s
Commissioners regarding the preparation of the audit financial reports to be issued to external parties and
plan, scope and budget of the Internal Audit Work Unit. supervisory bodies, including following up on complaints
6. Ensuring that the Internal Audit Work Unit communicates and/or notes of irregularities in the report during the
with the Board of Directors, Board of Commissioners, Audit Committee review period.
Sharia Business Unit Supervisory Board, External Auditor 6. Carrying out monitoring and evaluation used to provide
and Financial Services Authority. recommendations to the Board of Commissioners
7. Reviewing and evaluating internal auditor reports regarding the conformity of financial reports with
periodically, recommending and ensuring that the Board financial accounting standards.
of Directors takes corrective action to overcome control 7. Reviewing financial information that will be issued by the
weaknesses, fraud, compliance issues with policies and bank to the public and/or authorities, including financial
laws and regulations or other problems identified and reports, projections and other reports related to the
reported by the Internal Audit Work Unit. bank’s financial information.
8. Evaluating the performance of the Internal Audit Work Unit. 8. Providing an independent opinion in the event of a
9. Ensuring the objectivity and independence of internal difference of opinion between management and the
auditors and external auditors. Accountant regarding the services provided.
9. Reviewing complaints related to the bank’s accounting
and financial reporting processes.
510 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
C. Others 9. Maintaining the confidentiality of documents, data and
1. Providing evaluations/recommendations to the Board bank information.
of Commissioners regarding the appointment, re- 10. Carrying out other duties of the Board of Commissioners
appointment and removal of Rating Companies to carry in accordance with the Audit Committee’s field of duties.
out Sound Level Assessments (Company Ratings) based
on independence, scope of assignment and service fees. Audit Committee Charter
2. Providing recommendations regarding improvements to
the management control system and its implementation. The Audit Committee holds an Audit Committee Charter based
3. Ensuring that there are satisfactory evaluation procedures on the Board of Commissioners’ Decision of Bank BTN number
for all information issued by the bank. 06/KOM/BTN/2023 dated December 13, 2023, regarding
4. Identifying matters that require the attention of the Board Guidelines and Procedures for the Work of the Audit Committee
of Commissioners as well as other duties of the Board of of PT Bank Tabungan Negara (Persero) Tbk. The Guidelines
Commissioners. and Procedures for the Work or the Audit Committee Charter
5. Carrying out tasks related to risk management as serve as a reference for the Audit Committee in carrying out its
regulated in statutory regulations. duties effectively. The Audit Committee Charter is created with
6. Carrying out other authorities, duties and responsibilities the aim of being the basis and guidance for the Audit Committee
related to its functions. in carrying out its duties, including monitoring and evaluating
7. Reviewing compliance with laws and regulations relating the implementation of the internal control system, assessing the
to bank activities. implementation of audit results carried out by the Internal Audit
8. Reviewing and providing advice to the Board of Unit and external Auditors, reviewing financial information to
Commissioners regarding potential conflicts of interest of be issued by the Company, and reviewing the compliance with
the bank. regulations relating to the Company’s activities.
The contents of the Audit Committee Guidelines and Work Rules (Charter) include, among others:
Article 1 General Provisions
General Provisions, the Purpose of
Chapter I Definition, Purpose, and Objectives of the Guidelines
Establishing the Audit Committee Charter Article 2
and Procedures for the Work of the Audit Committee.
Duties, Responsibilities, and Authorities Article 3 Audit Committee Responsibilities and Authorities
Chapter II
of the Audit Committee Article 4 Audit Committee Obligations
Procedures and Working Methods of the Audit
Article 5
Committee
Working Procedures, Information Access Article 6 Access to and Confidentiality of Information
Chapter III and Confidentiality, Composition,
Structure, and Membership Requirements Structure, Appointment, and Termination of the Audit
Article 7
Committee
Article 8 Membership Requirements of the Audit Committee
Article 9 Audit Committee Meetings
Article 10 Audit Committee Reporting
Meeting, Reporting, Work Plan, Budget,
Chapter IV Income, and Audit Committee Service Article 11 Work Plan and Budget of the Audit Committee
Period
Article 12 Compensation for Audit Committee Members
Article 13 Term of Office
Enhancement of Professionalism for Audit Committee
Article 14
Education, Support Personnel, and Members and the Use of Support Staff
Chapter V
Complaints Handling Handling Complaints or Reports of Alleged Violations
Article 15
Related to Financial Reports
Article 16 Evaluation
Chapter VI Evaluation and closing
Article 17 Conclusion
Authorities of the Audit Committee
The Audit Committee is granted authority by the Board of Commissioners to:
1. Access Bank documents, data, and information regarding the Bank’s employees, funds, assets, and required resources.
2. Communicate directly with employees including the Board of Directors and those who carry out the internal audit, risk management,
and accountants regarding the responsibilities of the Audit Committee.
3. Involve independent parties outside the members of the Audit Committee who are needed to assist them in carrying out their duties
(if needed).
4. Do other authorities assigned by the Board of Commissioners.
PT Bank Tabungan Negara (Persero) Tbk 511
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Term of Office of the Audit Committee
The term of office for the Audit Committee members who are not members of the Board of Commissioners is no more than (3) three
years and may be extended for 1 (one) or 2 (two) more years of service, without prejudice to the right of the Board of Commissioners
to dismiss them at any time.
Structure, Membership, and Expertise of the Audit Committee
The Audit Committee is established by the Board of Commissioners, consisting of a chairperson and members, all of whom must be entirely independent.
The committee comprises a minimum of 3 (three) members, including Independent Commissioners from both within and outside the Company. The
membership of the Audit Committee must include at least 1 (one) Independent Commissioner who also serves as the Chair, 1 (one) Independent Party
with expertise in finance/accounting, and 1 (one) Independent Party with expertise in legal/banking matters. This composition ensures a diverse and
qualified team overseeing financial governance and compliance matters.
The chairman and members of the Audit Committee are appointed and dismissed by the Board of Commissioners. The Chairman of the Audit
Committee is an Independent Commissioner. Audit Committee members may come from members of the Board of Commissioners or outside
the Company.
The structure, membership, and expertise of the Audit Committee are listed in the table below.
Table of Audit Committee Structure, Membership, and Expertise
Name Position Expertise Information Dasar Pengangkatan
Banking, Risk Management Decision of the Board of Commissioners
Vice President Commissioner/
Iqbal Latanro Chairman Compliance and People Number 01/KOM/BTN/2021 dated
Independent
Management March 24, 2021.
Decision of the Board of Commissioners
Ahdi Jumhari Banking, Compliance and Risk
Member Independent Commissioner Number 03/KOM/BTN/I/2020 dated
Luddin1 Management
January 8, 2020.
Banking, Compliance, Risk Decision of the Board of Commissioners
Sentot A.
Member Management and Business Independent Commissioner Number 03/KOM/BTN/2022 dated
Sentausa
Administration March 17, 2022.
Banking, Compliance, Risk Decision of the Board of Commissioners
Andin
Member Management and Business Commissioner 03/KOM/BTN/I/2020 dated January
Hadiyanto
Administration 8, 2020.
Directors Decree Number 271/DIR/2021
Adi Prakoso2 Member Auditing, Banking and Accounting Independent Party
dated March 15, 2021
Peter Eko Budi Audit, Banking, Sharia Banking Directors Decree Number 1088/
Member Independent Party
Darwito and Finance DIR/2022 dated November 9, 2022.
Endang A. Audit, Banking, Sharia Banking Directors Decree Directors Number 167/
Member Independent Party
Suprijatna3 and Accounting DIR/2023 dated March 8, 2023.
1) Appointed as a member of the Audit Committee on January 8, 2020, effective from March 16, 2020. The term of office as an Audit Committee member ended automatically due
to the unfortunate demise on August 12, 2023.
2) Appointed as a member of the Audit Committee on March 13, 2018, serving until March 12, 2023.
3) Appointed as a member of the Audit Committee on March 13, 2023, serving until March 12, 2026.
512 PT Bank Tabungan Negara (Persero) Tbk
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Profile of the Audit Committee
The profile of the Audit Committee as of December 31, 2023, is as follows
His profile can be found in the Board of His profile can be found in the Board of
IQBAL LATANRO Commissioners Profile section. ANDIN HADIYANTO Commissioners Profile section.
Chairman of the His term of office as Chairman and member of Member of the Audit His term of office as a member of the Audit
Audit Committee the Audit Committee is from March 24, 2021 - Committee Committee is from November 27, 2019 -
March 23, 2026 November 26, 2024
His profile can be found in the Board of
SENTOT A. SENTAUSA Commissioners Profile section.
Member of the Audit His term of office as a member of the
Committee Audit Committee is from March 02, 2022
- March 16, 2027
Educational background
• Magister of Agribusiness, Department of Master of Management, IPB
Bogor in (2000)
• Bachelor of Agriculture, Department of Agricultural Cultivation, Sebelas
Maret University Surakarta
Work experience
• Inspector/Head of Internal Audit for the BRI Jayapura Region (2018 -
July 2019)
• Deputy Head of BRI Special Branch Offices (2015 - 2018)
• Group Head/Head of Credit for BRI Special Branch Offices (2009 - 2014)
• Group Head/Head of Credit Program for BRI Head Office (2005 - 2008).
• Senior Account Officer of BRI Head Office Commercial Credit Business
(1999 - 2005).
PETER EKO BUDI DARWITO
• Account Officer - Assistant Manager of Agricultural Business Credit,
Member of the Audit Committee
Commercial Credit & Corporate Credit BRI Special Branch Offices
Indonesian citizen, 59 years old, (1990 - 1998))
domiciled in Tangerang, Banten.
Period and Term of Office
The first period and term of office commences from November 19, 2019 until
November 18, 2022
The second period and term of office commences from November 19, 2022 until
November 18, 2024
Legal Basis for Appointment
Decree of the Board of Directors of PT Bank Tabungan Negara (Persero) Tbk No.
1088/ DIR/2022 dated November 09, 2022
Concurrent Position
No concurrent position
Certification
• Certification in Audit Committee Practices (CACP) from IKAI
• Certificate of Risk management level 3 from LSPI BARA
PT Bank Tabungan Negara (Persero) Tbk 513
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Corporate
Governance
Educational background
Educational background
Work experience
• Regional Business Control Head (Head of Internal Audit) PT Bank
Mandiri (Persero) Tbk Region VI West Java, Region VIII East Java and
Region V South Jakarta including Bogor (2015-January 2023)
• Consumer Loans Business Center Manager Makassar, Palu, Kendari,
Ambon, Samarinda & Bontang Region, Lampung Region (November
2009-2014)
• Small, Micro & Consumer Credit Audit Team Leader PT Bank Mandiri
(Persero) Tbk (2006 – October 2009)
• Team Leader Audit Distribution (Branch) PT Bank Mandiri (Persero)
ENDANG A. SUPRIJATNA Tbk (2005)
Member of the Audit Committee • Wholesale Banking Credit Audit Team Leader PT Bank Mandiri
Indonesian citizen, 56 years old, (Persero) Tbk (August 2001 - 2004)
domiciled in Bekasi, Jawa Barat. • Senior Auditor General Audit PT Bank Mandiri (Persero) Tbk (July
1999-2001)
• Auditor of PT Bank Export Import Indonesia (Persero) (December 1993-
1999)
Period and Term of Office
The first term of office is March 13, 2023 - March 12, 2024
Legal Basis for Appointment
Decree of the Board of Directors of PT Bank Tabungan Negara (Persero)
Tbk. Number 167/DIR/2023 dated March 8, 2023 concerning the
Determination of Mr. Endang A. Suprijatna as Member of the Audit
Committee.
Concurrent Position
No concurrent position
Certification
• Certification in Audit Committee Practices (CACP) from IKAI
• Qualified Internal Auditor from the Qualified Internal Auditor
Certification Board
• Competency Certification as an Audit Supervisor from the Banking
Professional Certification Institute (LSPP)
• Level 3 Risk Management Certification from the Banking Professional
Certification Institute (LSPP)
514 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
The Independency of the Audit Committee
Table of the Audit Committee Independency
Ahdi Peter
Iqbal Sentot A. Andin Endang A.
Independence Aspect Jumhari Adi Prakoso Eko Budi
Latanro Sentausa Hadiyanto Suprijatna
Luddin Darwito
Having no financial
relationship with the
members of the Board of √ √ √ √ √ √ √
Commissioners and the Board
of Directors
Having no managerial
relationship at the company,
√ √ √ √ √ √ √
its subsidiaries, and its
affiliates
Having no share ownership
√ √ √ √ √ √ √
relationship in the Company
Having no familial
relationship with the Board
of Commissioners, Board
√ √ √ √ √ √ √
of Directors, and/or fellow
members of the Audit
Committee
Not serving as a member of a
political party management or √ √ √ √ √ √ √
a government official
PT Bank Tabungan Negara (Persero) Tbk 515
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Corporate
Governance
Training and/or Competency Development of The Audit Committee In 2023
Type of Training and Competency Development/
Name Position Time and place Organizer
Training Material
Education and/or Competence Enhancement are reflected in the Education and/or Competence
Implementation Chairman
Enhancement section of the Board of Commissioners.
Education and/or Competence Enhancement are reflected in the Education and/or Competence
Ahdi Jumhari Luddin1 Member
Enhancement section of the Board of Commissioners.
Education and/or Competence Enhancement are reflected in the Education and/or Competence
Sentot A. Sentausa Member
Enhancement section of the Board of Commissioners.
Education and/or Competence Enhancement are reflected in the Education and/or Competence
Andin Hadiyanto Member
Enhancement section of the Board of Commissioners.
Adi Prakoso2 Member - - -
Seminar Seminar Nasional Internal Audit : Trusted Advisor
December 6-7,
Navigating The New Fronting, Connecting Between YPIA
2023 Bali
Information Technology and Business Strategy
How to Drive Corporate Performance Through Accounting Webinar Jakarta
OJK Institute
Practices November 9, 2023
Seminar The7th Indonesia Risk Management Outlook Jakarta October 27,
LPPI
2024 (IRMO 2024) 2024
CG Methodology and Environmental and Social Webinar Jakarta BUMN School of
Management System October 25, 2023 Excellence
Pusat Ekonomi &
Jakarta
Workshop Islamic Banking For Executive Bisnis Syariah FEB UI
October 19, 2023
& BTN
Webinar Jakarta BUMN School of
Peter Eko Budi ESG for Boards – Governance for ESG
Member September 27, 2023 Excellence
Darwito
September 15 - 16,
2023 at Ayana
Board of Commissioner Forum 2023 Hotel Waecicu LPPI
Beach, Labuan
Bajo, NTT
Webinar Jakarta
Enhancing Financial Performance Through Data Analytics OJK Institute
August 31, 2023
BRMI – GRC Master Class – Pemeringkat & Penerbitan Webinar Jakarta BUMN Leadership
Efek Bersifat Utang & Sukuk (EBUS) August 10, 2023 Management Institute
Yogyakarta
Spesial Directorship Program IICD
July 26 - 27, 2023
Webinar Jakarta
How to Manage Climate Related Risk in Banking Industry OJK Institute
June 22, 2023
Seminar National Internal Audit Seminar: Trusted Advisor December 6 - 7,
Navigating The New Fronting, Connecting Between 2023 YPIA
Information Technology and Business Strategy Bali
2023 National Audit Committee Conference to Oversee
the Company's Sustainability and Growth Through October 19, 2023 IKAI
Supervision and Risk Control
Endang A.
Member September 15 - 16,
Suprijatna3
2023 at Ayana
Board of Commissioner Forum 2023 Hotel Waecicu LPPI
Beach, Labuan
Bajo, NTT
Certification in Audit Committee Practices Review Course
July 25-27, 2023 IKAI
Batch XXXI
1) Appointed as a member of the Audit Committee on January 8, 2020, effective from March 16, 2020. The term of office as a member of the Audit Committee ended automatically
due to demise on August 12, 2023.
2) Appointed as a member of the Audit Committee on March 13, 2018, until March 12, 2023.
3) Appointed as a member of the Audit Committee on March 13, 2023, until March 12, 2026..
516 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
The Audit Committee’s Meeting
1. The Audit Committee holds a meeting at least equal to the 7. Every meeting shall be included in the Minutes of Meeting
minimum provisions of the Board of Commissioners meeting and is signed by all members present at the meeting, and
determined by the Articles of Association. shall be well-documented.
2. The Audit Committee meeting can be held if attended by 8. The minutes as mentioned above shall be submitted in writing
at least 51% (fifty-one percent) of the total number of Audit by the Audit Committee to the Board of Commissioners.
Committee members, and shall include an Independent 9. Dissenting opinion that occurs in the Audit Committee
Commissioner and an Independent Party. meeting must be included in the Minutes of Meeting clearly,
3. If there is a conflict of interest between the audit members along with the reasons for disagreements.
about the discussion object, the committee has to declare that 10. If an audit committee is unable to attend the meeting
there is a conflict of interest and he/she does not have the physically, he/she can attend the meeting by using proxies:
right to vote in the decision making. a. Power of attorney or other means that are permitted in
4. The meeting is chaired by the Head of Audit Committee or by accordance with the procedures and provisions of the
the most senior member when the Head of Audit Committee law or;
is unable to attend. b. Electronic media such as teleconferences.
5. Meeting decisions are taken based on consensus deliberation. 11. The attendance of the Audit Committee members is reported
6. If consensus deliberation is not reached, the decisions are in the quarterly report and the annual report of the Audit
taken based on the majority vote. Committee.
THE AUDIT COMMITTEE MEETING AGENDA
Throughout 2023, the date, meeting agenda, and Audit Committee meeting participants were recorded as follows.
No. Date Agenda Participants
• Iqbal Latanro
• Ahdi Jumhari Luddin
• Andin Hadiyanto
1. January 9, 2023 Monitoring the Development of Accrued Interest
• Sentot A. Sentausa
• Adi Prakoso
• Peter Eko Budi Darwito
• Iqbal Latanro
• Ahdi Jumhari Luddin
Procurement of Independent Quality Control Consultant Services
• Andin Hadiyanto
2. January 9, 2023 from External Parties to Review the Performance of the Internal
• Sentot A. Sentausa
Audit Division
• Adi Prakoso
• Peter Eko Budi Darwito
• Iqbal Latanro
Concept Approval of the Internal Audit Charter, Request for • Ahdi Jumhari Luddin
Borrower Data, Evaluation of the Audit Firm (KAP) for the Audit • Andin Hadiyanto
3. January 16, 2023
as of June 30, 2022, and Follow-up on the Recommendations • Sentot A. Sentausa
of BPK RI • Adi Prakoso
• Peter Eko Budi Darwito
• Iqbal Latanro
• Ahdi Jumhari Luddin
Audit Committee Recommendations in the Appointment of KAP • Andin Hadiyanto
4. January 25, 2023
for the Fiscal Year 2023 • Sentot A. Sentausa
• Adi Prakoso
• Peter Eko Budi Darwito
• Iqbal Latanro
• Ahdi Jumhari Luddin
• Andin Hadiyanto
5. February 06, 2023 Approval of the Annual Audit Plan for 2023
• Sentot A. Sentausa
• Adi Prakoso
• Peter Eko Budi Darwito
• Iqbal Latanro
• Ahdi Jumhari Luddin
Closing Meeting for the Audit Results of the Financial Statements • Andin Hadiyanto
6. February 10, 2023
for the Fiscal Year 2022 with KAP • Sentot A. Sentausa
• Adi Prakoso
• Peter Eko Budi Darwito
PT Bank Tabungan Negara (Persero) Tbk 517
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Corporate
Governance
No. Date Agenda Participants
• Iqbal Latanro
• Ahdi Jumhari Luddin
Approval of the Draft Financial Statements Publication of PT
• Andin Hadiyanto
7. February 15, 2023 Bank Tabungan Negara (Persero) Tbk for the 4th Quarter of
• Sentot A. Sentausa
2022 (Audited)
• Adi Prakoso
• Peter Eko Budi Darwito
1. Key Points of General Audit and Monitoring of General Audit
• Iqbal Latanro
Follow-ups
• Ahdi Jumhari Luddin
2. Monitoring of Work Breakdown Structure (WBS) and Follow-
8. February 27, 2023 • Sentot A. Sentausa
up on Special Audit
• Adi Prakoso
3. Follow-up on the Supreme Audit Agency (BPK) Audit and
• Peter Eko Budi Darwito
Progress of the BPK Audit in 2023
• Iqbal Latanro
Delays in correcting SLIK reporting, Follow-up on OJK findings • Ahdi Jumhari Luddin
9. March 6, 2023 on UUS, and Progress of the separation of the Sharia Business • Sentot A. Sentausa
Unit of Bank BTN • Adi Prakoso
• Peter Eko Budi Darwito
• Iqbal Latanro
- Management Letter from the Public Accounting Firm for the
• Andin Hadiyanto
Fiscal Year ending December 31, 2022
10. March 20, 2023 • Sentot A. Sentausa
- Evaluation of the Performance of Support Services (Public
• Endang A. Suprijatna
Accounting Firm)
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
Evaluation of the Implementation of Audit Services for Financial
11. April 10, 2023 • Sentot A. Sentausa
Information as of December 31, 2022, by KAP PSS-EY
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
Audit Committee's Review of the Draft Financial Publication
.12 April 13, 2023 • Sentot A. Sentausa
Report as of March 31, 2023 (unaudited)
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
Realization of the Audit Plan, IAD Activities, and Follow-up
13. May 8, 2023 • Sentot A. Sentausa
Monitoring of Findings until the 1st Quarter of 2023
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
Discussion on the Audit Committee's 1st Quarter Report for
14. May 15, 2023 • Sentot A. Sentausa
2023
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Ahdi Jumhari Luddin
1. Discussion on the Results of Pension Fund Due Diligence
• Andin Hadiyanto
15. June 5, 2023 2. Process of Decision and Execution of Disciplinary Sanctions
• Sentot A. Sentausa
Against Employees
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
Recommendation for Approval of the 1st Place/Winner of the • Ahdi Jumhari Luddin
Procurement of Independent Quality Control Consultant Services • Andin Hadiyanto
16. June 5, 2023
from External Parties to Review the Performance of the Internal • Sentot A. Sentausa
Audit Division for the Period July 2020 to June 2023 • Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
Preparation of Self-Assessment of Good Corporate Governance
17. June 26, 2023 • Sentot A. Sentausa
for the 1st Semester of 2023
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
Discussion of the Results of the 1st Round of Internal General
18. July 03, 2023 • Sentot A. Sentausa
Audit in 2023 and Special Audits
• Endang A. Suprijatna
• Peter Eko Budi Darwito
518 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
No. Date Agenda Participants
• Iqbal Latanro
• Andin Hadiyanto
Review of Financial Publication Reports for the 2nd Quarter of
19. July 17, 2023 • Sentot A. Sentausa
2023
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
Root Cause and Follow-up on Findings from KAP 2022 &
20. July 17, 2023 • Sentot A. Sentausa
Financial Service Authority (OJK) 2022
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
Monitoring the Development of Credit Life Insurance Claims &
21. July 24, 2023 • Sentot A. Sentausa
Business Development with IFG
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
Results of the Review of the Internal Audit Division's Function
22. August 07, 2023 • Sentot A. Sentausa
by PwC
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
Results of the Exit Meeting for Internal Audit and Audit
23. August 21, 2023 • Sentot A. Sentausa
Committee's Site Visit Plan
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
24. August 28, 2023 Evaluation of the Performance of KAP for the Fiscal Year 2022 • Sentot A. Sentausa
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
Follow-up on OJK Letter No. S-53 dated August 25, 2023, and • Sentot A. Sentausa
25. September 11, 2023
Realization of the Annual Audit Plan for the year 2023 • Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
Recommendation for the Appointment of KAP conducting Limited • Andin Hadiyanto
26. October 2, 2023 Review as of September 2023 and Procurement of a Rating • Sentot A. Sentausa
Company to Assess the Bank's Health Level • Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
27. October 9, 2023 Update of the Internal Audit Charter • Sentot A. Sentausa
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
28. November 13, 2023 Development of Accrued Interest and Related Audit • Sentot A. Sentausa
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
29. November 13, 2023 Issues with QRIS BTN as an Issuer • Sentot A. Sentausa
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
Completion of the Internal Audit Implementation Evaluation
30. November 20, 2023 • Sentot A. Sentausa
Survey for the Year 2023
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
Review of Financial Publication Reports for the 3rd Quarter of
31. November 27, 2023 • Sentot A. Sentausa
2023
• Endang A. Suprijatna
• Peter Eko Budi Darwito
PT Bank Tabungan Negara (Persero) Tbk 519
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Corporate
Governance
No. Date Agenda Participants
• Iqbal Latanro
• Andin Hadiyanto
32. December 4, 2023 Discussion on the Procurement of Substantive Goods • Sentot A. Sentausa
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Sentot A. Sentausa
33. December 4, 2023 Progress on the Follow-up of Microcredit Issues
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
34. December 11, 2023 Update of the Audit Committee Charter • Sentot A. Sentausa
• Endang A. Suprijatna
• Peter Eko Budi Darwito
• Iqbal Latanro
• Andin Hadiyanto
Progress of KAP Procurement for the Fiscal Year 2024 and the
35. December 18, 2023 • Sentot A. Sentausa
Work Program & KPIs of the Audit Committee for the Year 2024
• Endang A. Suprijatna
• Peter Eko Budi Darwito
MEETING FREQUENCY AND ATTENDANCE LEVEL OF THE AUDIT
Throughout 2023, the Audit Committee has held 35 meetings. The frequency and level of meeting attendance for each member of the
Audit Committee is as follows.
Table of Audit Committee Meeting Attendance Level
Audit Committee Meetings
Name Position
Number of Meeting Number of Attendance Percentage
Iqbal Latanro Chairman 35 35 100
Ahdi Jumhari Luddin 1
Member 11 11 100
Sentot A. Sentausa Member 35 35 100
Andin Hadiyanto Member 35 31 88,6
Adi Prakoso2 Member 9 9 100
Peter Eko Budi Darwito Member 35 35 100
Endang A. Suprijatna 3
Anggota 26 26 100
1)
Appointed as a member of the Audit Committee on January 8, 2020, effective from March 16, 2020. The presence of Mr. Ahdi Jumhari Luddin at the meeting due to health
conditions until the person concerned died on August 12 2023
2)
Appointed as a member of the Audit Committee on March 13, 2018, serving until March 12, 2023.
3)
Appointed as a member of the Audit Committee on March 13, 2023, serving until March 12, 2026.
Work Plan and The Implementation of The Audit Committee Duties In 2023
No Activities Accomplishment Information
A. Audit Committee Routine Activities:
Providing input and recommendations for Approval of the Annual Audit Plan to the Board of At the beginning
1. Accomplished
Commissioners. of the year
Monthly monitoring and evaluation of the implementation of tasks & follow-up of Internal Audit,
2. Accomplished Monthly
including internal control.
Implemented 5
3 Attending the Exit Meeting for General Internal Audit (IAD). Accomplished
times
Monitoring and evaluating the implementation of audits by External Auditors (OJK, BI, BPK, Audit
4. Accomplished Trianually
Firms, etc.), including follow-up on audit results.
TW IV 2022,
5. Checking and evaluating Quarterly Financial Publication Reports. Accomplished TW I, TW II and
TW III 2023
520 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
No Activities Accomplishment Information
Providing recommendations on the appointment of Public Accountants to the Board of Commissioners KAP for the
6. Accomplished
for decision in the General Shareholders' Meeting. Fiscal Year 2023
Conveying recommendations on the appointment of Public Accountants to the Board of Commissioners
KAP for the
7. to be submitted to the Ministry of State-Owned Enterprises in the context of the General Shareholders' Accomplished
Fiscal Year 2023
Meeting agenda.
Monitoring reports on the appointment of Public Accounting Firms according to the General KAP for the
8. Accomplished
Shareholders' Meeting to the OJK. Fiscal Year 2023
KAP for the
9. Monitoring the progress of audits by KAP Accomplished
Fiscal Year 2022
Providing an evaluation of the implementation of the provision of Audit Services for Financial KAP for the
10. Accomplished
Information by KAP to be submitted to the OJK Fiscal Year 2022
Recommending to the Board of Commissioners to initiate the procurement of an independent quality Period July 2020
11. Accomplished
controller from an external party to review the performance of SKAI to June 2023
Recommending to the Board of Commissioners to appoint an independent quality controller from an
12. Accomplished KAP PwC
external party to review the performance of SKAI
Reviewing, evaluating, and providing input to the Board of Commissioners regarding the monthly
13. Accomplished Monthly
performance review material presented by the Board of Directors
Laporan TW IV
Compiling quarterly and annual reports on the activities of the Audit Committee to the Board of
14. Accomplished 2022 & TW I
Commissioners
2023
Compiling the Board of Commissioners' Supervision Report on the Realization of RBB (biannually) to
15. Accomplished Biannually
be submitted to the OJK
Compiling the Board of Commissioners' Response to the Company's Performance (Quarterly) to be
16. Accomplished Trianually
submitted to the Minister of State-Owned Enterprises
Assessment of the completion of the Self-Assessment GCG Half-Yearly Working Papers by the Audit Semester I and II
17. Accomplished
Committee & Board of Commissioners. 2023
Annual Report
18. Compiling the Annual Report related to the Audit Committee and Board of Commissioners Accomplished
2022 & 2023
B. Incidental Activities of the Audit Committee
Providing independent opinions in the event of differences of opinion between Management and No difference of
1. -
Public Accountants regarding the services provided opinion yet
No complaints
2. Reviewing complaints related to the bank's accounting and financial reporting processes -
received yet
Sumatera Utara
Accompanying members of the Board of Commissioners on working visits to BTN offices as assigned
3. Accomplished and Yogyakarta-
by the Board of Commissioners
Magelang
Webinar OJK,
Participating in training, seminars, workshops as assigned by the Board of Commissioners for GRC Marterclass
4. Accomplished
Competency Development related to Duties and Responsibilities KBUMN, SDP,
CACP, SNIA
C. Others
1. Audit Committee Meetings Accomplished 35 times
Coordination Meetings with the Risk Monitoring Committee and the Remuneration and Nomination
2. Accomplished 4 times
Committee
3. Providing input on the concept of RKAP and RBB Accomplished Biannually
AUDIT COMMITTEE STATEMENT ON THE EFFECTIVENESS OF SPI AND RISK MANAGEMENT
The overall Internal Control System (SPI) and Risk Management implemented by Bank BTN have been functioning effectively. Management
consistently strives to enhance the implementation of internal control systems and risk management, guided by the findings from both
internal and external audit reports.
PT Bank Tabungan Negara (Persero) Tbk 521
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Corporate
Governance
Remuneration and Nomination Committee 11. Regulation of the State Minister for State-Owned Enterprises
No. PER-14/MBU/10/2021 dated October 29, 2021
Remuneration and Nomination Committee is formed by and concerning the second change of Regulation of the
is responsible to the Board of Commissioners, whose task is to State Minister for StateOwned Enterprises No. PER-12/
assist the Board of Commissioners in carrying out their duties. The MBU/2012 concerning the supporting Organs of the SOEs’
Remuneration and Nomination Committee is one of the corporate Board of Directors/Board of Commissioners.
organs, working together with the Human Capital Division and 12. Decree of the Minister of State-Owned Enterprises No. PER-1/
Learning Center Division as a tool owned by the Board of Directors MBU/03/2023 dated March 24, 2023, regarding Special
for raising human capital as strategic assets and strategic partners, Assignments and Corporate Social and Environmental
analyzing policies, monitoring the implementation of preparing Responsibility Programs of State-Owned Enterprises..
prospective leaders that will be a role model, and providing 13. Decree of the Minister of State-Owned Enterprises No.
meticulous attention to the implementation of good corporate PER-2/MBU/03/2023 dated March 24, 2023, regarding
governance, including policies and the amount of remuneration. Guidelines for Governance and Significant Corporate
Activities of State-Owned Enterprises.
Legal Basis for Establishing the Remuneration and 14. Decree of the Minister of State-Owned Enterprises No.
Nomination Committee PER-3/MBU/03/2023 dated March 24, 2023, regarding
the Organization and Human Resources of State-Owned
The Company establishes the Nomination and Remuneration Enterprises.
Committee in accordance with the following Regulations, 15. Articles of Association of PT Bank Tabungan Negara (Persero)
Provisions and Legislation: Tbk for the Year 2023.
1. OJK Regulation Number 12 of 2023 concerning Sharia 16. Decision of the Board of Commissioners No. 05/KOM/
Business Units. BTN/2023 dated December 13, 2023, regarding
2. Bank Indonesia Regulation No. 11/33/PBI/2009 dated the Guidelines and Code of Conduct for the Board of
December 7, 2009, regarding the Implementation of Good Commissioners.
Corporate Governance for Sharia Commercial Banks and 17. Joint Decision of the Board of Commissioners and the Board
Sharia Business Units. of Directors of PT Bank Tabungan Negara (Persero) Tbk No.
3. OJK Regulation No. 33/POJK.04/2014 dated December 01/DEKOM-BTN/2021 – No. 01/DIR-BTN/2021 dated
1, 2014, regarding the Board of Directors and Board of January 26, 2021, regarding the Working Relationship
Commissioners of Issuers or Public Companies. between the Board of Commissioners and the Board of
4. OJK Regulation No. 34/POJK.04/2014 dated December Directors of PT Bank Tabungan Negara (Persero) Tbk..
8, 2014, regarding the Nomination and Remuneration 18. Decision of the Board of Commissioners No. 07/KOM/
Committee of Issuers or Public Companies. BTN/2023 dated December 13, 2023, regarding the
5. OJK Regulation No. 45/POJK.03/2015 dated December Guidelines and Code of Conduct for Remuneration and
23, 2015, regarding the Implementation of Governance in Nomination.
Providing Remuneration for Commercial Banks.
6. OJK Circular Letter No. 40/SEOJK.03/2016 dated Duties and Responsibilities of Remuneration and
September 26, 2016, regarding the Implementation of Nomination Committee
Governance in Providing Remuneration for Commercial
Banks. In accomplishing its main duties, the Committee is responsible
7. OJK Regulation No. 59/POJK.03/2017 dated December to the Board of Commissioners for the following detailed
18, 2017, regarding the Implementation of Governance in responsibilities:
Providing Remuneration for Sharia Commercial Banks and 1. The duties of the Committee regarding remuneration are::
Sharia Business Units. a. The Committee provides recommendation to the Board of
8. OJK Regulation No. 17 of 2023 dated September 14, Commissioners related to:
2023, regarding the Implementation of Governance for - Structure of remuneration.
Commercial Banks. - Policy regarding remuneration.
10. Regulation of the State Minister for State-Owned Enterprises - Rate of remuneration.
No. PER-06/MBU/04/2021 dated April 13, 2021 b. The Committee assists the Board of Commissionaires to
concerning the change of the Regulation of the State Minister assess the appropriateness between working performance
for State-Owned Enterprises No. PER-12/MBU/2012 and remuneration received by each member of Board of
concerning the Supporting Organs of the SOEs’ Board of Directors and/or Board of Commissionaires.
Commissioners/Board of Trustees. c. In completing the remuneration-related duties, it is
obliged for the Committee to do the following procedure:
522 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
- Formulating the structure, policy, and rate of − Required policy and criteria for Nomination process;
remuneration for members of Board of Directors − Performance evaluation policy for members of the Board
and/or Board of Commissionaires; and of Directors and/or Board of Commissioners; and
- Formulating structure, policy, and remuneration for − Proposal for appointment and/or replacement
members of Sharia Supervisory Board (DPS). of members of Sharia Supervisory Board to be
d. The said remuneration structure may be in the form of submitted in the GMS.
fixed and/or variable salary, honorarium, incentive, or b. The Committee assists the Board of Commissioners to
allowance. conduct performance assessment of members of the
e. The drafting of structure, policy, and rate of remuneration Board of Directors and/or Board of Commissioners
has to consider the following aspects: by referring to the valid parameters as an evaluation
- The relevance of remuneration applied to industries material.
to the Bank’s business activities and business scale. c. The Committee offers recommendation to the Board of
- Duty, responsibility, and authority of members of the Commissioners concerning competency development
Board of Directors and/or Board of Commissionaires program for members of the Board of Directors and/or
associated with the Bank’s goal achievement and Board of Commissioners.
performance. d. The Committee recommends proposed candidates who
- The target of performance or the performance of are eligible to be appointed as members of the Board of
each member of the Board of Directors and/or Directors and/or Board of Commissioners to the Board
Board of Commissionaires. of Commissioners to be submitted in the GMS.
- Balance between the fixed and the variable e. In accomplishing its Nomination function, the Committee
allowance. is obliged to complete the following procedures:
f. The Committee evaluates remuneration-related policy − Formulating the composition and process of
which is based on performance, risk, fairness with peer nomination for members of the Board of Directors
groups, target, Company’s long-term strategy, reserve and/or Board of Commissioners.
fulfillment as regulated in the constitution, and the − Formulating necessary policy and criteria for the
Company’s future income potential. Nomination process of the candidates of the Board
g. The Committee delivers the result of the evaluation of Directors and/or Board of Commissioners.
and recommendation to the Board of Commissionaires − Assisting the evaluation of the performance of
regarding: members of the Board of Directors and/or Board of
− Remuneration policy for the Board of Directors, Commissioners.
Board of Commissionaires, and Sharia Supervisory − Formulating competency development program for
Board to be delivered in the General Meeting of members of the Board of Directors and/or Board of
Shareholders (GMS). Commissioners.
− Overall remuneration for employees to be submitted − Reviewing and proposing qualified member
to the Board of Directors. candidates of the Board of Directors and/or Board
h. The Committee carries out regular evaluation for at least of Commissioners to the Board of Commissioners to
once a year regarding the structure, policy, and rate of be submitted in the GMS.
remuneration. f. The Committee formulates, implements, and analyzes
i. The Committee formulates and evaluates the payroll criteria and procedure of nomination for the candidates
and allowance system of the members of Board of of Sharia Supervisory Board.
Commissionaires, and provides recommendation related g. The Committee monitors and analyzes criteria and
to: procedure of nomination for other executives, one level
− Assessment of the system; under the Board of Directors.
− Available options, one of which is stock option; h. The Committee offers recommendation of election
− Retirement System, Pension; and criteria and procedure, composition of position, and
− Compensation System and other benefits of appointment and/or replacement of members of the
employee reduction. Board of Directors, Board of Commissioners, and Sharia
j. The Committee accomplishes other remuneration-related Supervisory Board.
duties from the Board of Commissioners. i. The Committee formulates performance assessment
2. The duties of the Committee regarding Nomination are: system for members of the Board of Commissioners and
a. The Committee provides recommendation to the Board of the Board of Directors.
Commissioners regarding the following matters: j. The Committee reviews the policy of human resource
− Nomination of Director candidates referring to the management system and development starting from
Company’s strategy; recruitment, assessment, competency development,
− Composition of members of the Board of Directors evaluation, promotion, demotion, termination,
and/or Board of Commissioners; succession, selection, and others.
PT Bank Tabungan Negara (Persero) Tbk 523
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Corporate
Governance
k. The Committee conducts regular review on the company Article 9 Work Mechanism
talent management system, monitors, and evaluates its Chapter Work Mechanism Working
Article 10
performance. IV and Relationship Relationship
l. The Committee evaluates the system and procedure of Article 11 Supporting Staff
talent classification carried out by the Board of Directors. Article 12
Work Plan and
Budgeting
m. The Committee performs validation and calibration
towards the talents selected by the Directors to the Board Committee
Work Plan and Article 13
Chapter V Meetings
of Commissioners/ Supervisory Board to generate the Implementation
Article 14 Reports
list of talents that will be nominated by the Board of
Commissioners/ Supervisory Board in the GMS or to the Performance
Article 15
Evaluation
Minister.
Competency
n. The Committee evaluates the candidates of the company Article 16
Development
Competence
representatives proposed as members of Board of Directors Chapter
and Income Committee
VI
or Board of Commissioners of the subsidiary company Development Article 17 Members'
before being submitted in the GMS or to the Minister. Remuneration
o. The Committee prepares a proposal of individual Chapter
Closing Article 18 Conclusion
performance evaluation for members of the Board of VII
Directors and/or Board of Commissioners/ Supervisory
Board. Authority of The Remuneration and Nomination
p. The Committee evaluates the proposal from the Board of Committee
Directors regarding the company organization structure.
q. The Committee accomplishes other Nomination-related The Committee holds the following authorities granted by the
duties from the Board of Commissioners. Board of Commissioners:
r. The members of the Committee are obliged to sign 1. Reviewing, examining, analyzing, and giving opinions and
integrity pact containing statement and commitment to recommendations within the coverage of their duty.
comply with all statutory provisions and principles of 2. Requesting the Bank to survey and/or do benchmarking
good corporate governance). according to the needs of the Committee.
3. Requesting, researching, and obtaining necessary
Remuneration and Nomination Committee Charter information from the Bank’s internal and external parties.
4. Seeking and obtaining various information including
In fulfilling their duties and responsibilities, the Remuneration and necessary documents from:
Nomination Committee refers to the Charter of Remuneration and a. Bank BTN (including Bank employees); and/or
Nomination Committee according to the Board of Commissioners b. Other relevant parties.
Decree Number 07/KOM/BTN/2023 dated December 13, 5. Being provided with inputs and/or suggestions from the Bank
2023 regarding the Guidelines and Code of Conduct for the BTN’s external parties in relation to their duties.
Remuneration and Nomination Committee of PT Bank Tabungan 6. Performing direct communication with relevant parties related
Negara (Persero) Tbk. Remuneration and Nomination Committee the committee’s duties.
Work Guidelines and Rules aims to allow the Committee to work
optimally and to ensure that the provisions recommendation for Term of Office of The Remuneration and Nomination
the remuneration and nomination of members Committee
of the Board of Commissioners, Board of Directors, Executives,
Employees, and Human Capital policy is in accordance with the 1. The term of office of the Committee members who holds
principles of Good Corporate Governance. concurrent position in the Board of Commissioners shall end
accordingly once their position as member of the Board of
The Content of the Charter of Remuneration and Nomination Commissioners ends;
Committee is as follows: 2. The term of office of the Committee members who is not
Article 1 Definition a concurrent member of the Board of Commissioners is 3
Chapter I General Provision Purpose of
(three) years at the maximum and is extendable for once
Article 2
Formation within 2 (two) terms of office provided that the Board of
Article 3 Committee's Tasks Commissioners is still entitled to dismiss the respected
Duty, Responsibility,
Chapter II and Authority of the Article 4 Responsibilities Committee members at any time;
Committee 3. If a concurrent member of the Board of Commissioners
Article 5 Authorities
holding a position as the chairman of the Committee releases
Composition and
Article 6 his status as a member of the Board of Commissioners, the
Structure
Chapter III Membership Membership position of the Committee chairman must be replaced by
Article 7
Requirements another member of the Board of Commissioners within 30
Article 8 Term of Office (thirty) days at maximum.
524 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Structure, Membership, and Expertise of The Members of the Remuneration and Nomination Committee
Remuneration and Nomination Committee are appointed by the Board of Directors by referring to the
decision made in the meeting of the Board of Commissioners.
The composition of Remuneration and Nomination Committee The Executives or representatives of the Remuneration Committee
should at least have 1 (one) Independent Commissioner, 1 (one) members must be knowledgeable about the Bank’s remuneration
Commissioner, and 1 (one) Executive who supervises human system, nomination system, and succession plan.
resources or 1 (one) employee representative. The Committee is
led by the Independent Commissioner. Members of the Committee are appointed and dismissed based on
the decision made in the meeting of the Board of Commissioners.
If the Remuneration and Nomination Committee has more than The decision has to be followed-up by the Board of Directors by
3 (three) personnel, there should be at least 2 (two) Independent issuing letter of appointment/ dismissal. The respected decision
Commissioners. When necessary, the Remuneration and shall be documented. The chairman of the Committee can only
Nomination Committee may appoint independent members from hold concurrent positions as the chairman of the committee for 1
an outside Bank BTN. (one) other Committee at the maximum.
Table of the Remuneration and Nomination Committee’s Structure, Membership, and Expertise
Name Position Information Expertise Basis of Appointment
Chairman President Board of Commissioners Letter No. 03/
Law, Finance, Risk Management,
Chandra M. Hamzah concurrently Commissioner/ KOM/BTN/I/2020 dated January 8,
and People Management
Member Independent 2020
Vice President Decision of the Board of Commissioners
Law, Finance, Risk Management,
Iqbal Latanro Member Commissioner/ No. 03/KOM/BTN/IV/2021 dated
and People Management
Independent April 1, 2021
Board of Commissioners Letter No. 03/
Independent Banking, Compliance and Risk
Ahdi Jumhari Luddin1 Member KOM/BTN/I/2020 dated January 8,
Commissioner Management
2020
Banking, Risk Management, Board of Commissioners Letter No. 03/
Independent
Armand B. Arief Member Business Management and People KOM/BTN/I/2020 dated January 8,
Commissioner
Management 2020
Decision of the Board of Commissioners
Independent Banking, Compliance and Risk
Sentot A. Sentausa Member No. 08/KOM/BTN/2022 dated
Commissioner Management
October 13, 2022
Banking, Compliance, Risk Board of Commissioners Letter No. 03/
Andin Hadiyanto Member Commissioner Management and Business KOM/BTN/I/2020 dated January 8,
Administration 2020
Decision of the Board of Commissioners
Macroeconomics, Risk Management,
Herry Trisaputra Zuna Member Commissioner No. 08/KOM/BTN/2022 dated
and Business Administration
October 13, 2022
Management and Business, Risk Decision of the Board of Commissioners
Himawan Arief Sugoto Member Commissioner Management, Finance, Agrarian No. 08/KOM/BTN/2022 dated
and Spatial Planning October 13, 2022.
Banking, Macroeconomics, Decision of the Board of Commissioners
Mohamad Yusuf Permana2 Member Commissioner Risk Management and People No. 04/KOM/BTN/2023 dated
Management January 18, 2023
Directors Decree of PT Bank Tabungan
Negara (Persero) Tbk. No. 1003/
DIR/2021 Regarding the Appointment
Human Capital, Finance, and
Moch. Amin Nurdin Member Independent Party of Mr. Moch. Amin Nurdin as a
Corporate Relation
Member of the Remuneration and
Nomination Committee of PT Bank
Tabungan Negara (Persero) Tbk
Executive Officer in Decision of the Board of Commissioners
Ex. Officio Human Capital, Finance, and
Rahmayati charge of Human No. 08/KOM/BTN/2022 dated
Member Corporate Relation
Resources October 13, 2022
Information:
1 His term of office as a member of the Remuneration and Nomination Committee ended automatically due to his death on 12 August 2023
2 Passed the Capability and Proper Test by OJK on 07 June 2023
PT Bank Tabungan Negara (Persero) Tbk 525
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Corporate
Governance
The profile of the Remuneration and Nomination Committee as of December 31, 2023 is as follows.
Profile is available in the Profile of the Profile is available in the Profile of the Board
Chandra M. Hamzah Andin Hadiyanto
Board of Commissioners section. of Commissioners section.
Head of the Member of the
His tenure as Chairman concurrent member His tenure as a member of the Remuneration
Remuneration and Remuneration and
of the Remuneration and Nomination and Nomination Committee starts on
Nomination Nomination
Committee starts on November 27, 2019 – November 27, 2019 –November 26,
Committee Committee
November 26, 2024 2024.
Iqbal Latanro Profile is available in the Profile of the Board Herry Trisaputra
Profile is available in the Profile of the Board
Member of the of Commissioners section. Zuna
of Commissioners section.
Remuneration and His tenure as a member of the Remuneration Member of the
His tenure as a member of the Remuneration
Nomination and Nomination Committee starts on March Remuneration and
and Nomination Committee starts on March
Committee 10, 2021 –November 26, 2026. Nomination
02, 2022 –March 01, 2027
Committee
Profile is available in the Profile of the Board
Armand B. Arief
of Commissioners section. Himawan Arief
Member of the Profile is available in the Profile of the Board
His tenure as a member of the Remuneration Sugoto
Remuneration and of Commissioners section.
and Nomination Committee starts on Member of the
Nomination His tenure as a member of the Remuneration
November 27, 2019 –November 26, Remuneration and
Committee and Nomination Committee starts on March
2024. Nomination
02, 2022 –March 01, 2027
Committee
Sentot A. Sentausa Profile is available in the Profile of the Board
Member of the of Commissioners section.
Remuneration and His tenure as a member of the Remuneration Mohamad Yusuf
Profile is available in the Profile of the Board
Nomination and Nomination Committee starts on March Permana
of Commissioners section.
Committee 02, 2022 –March 01, 2027. Member of the
His tenure as a member of the Remuneration
Remuneration and
and Nomination Committee starts on
Nomination
January 11, 2023 – January 10, 2028
Committee
526 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Educational background
• Bachelor (S1) of Business Administration, Universitas Diponegoro Semarang,
Semarang (1997).
• Master (S2) of Marketing, PPM Graduate School of Management, Jakarta (2006).
• Master (S2) of Human Resource Management, Universitas Mercu Buana, Jakarta
(2019).
Position History
• Jakarta Area Head, Bank CIMB Niaga, 2008
• Senior Faculty, LPPI, Indonesian Banking Development Institute, 2018
• Head of Marketing and Training Division 1, LPPI, 2020
• Head of LPK LPPI, Indonesian Banking Development Institute, 2020
• Head of Bank Training Division, Indonesian Banking Development Institute, 2022 -
MOCH. AMIN NURDIN
present
Member of the Remuneration and
Nomination Committee
Period of Office
Indonesian citizen, 50 years old, domiciled in
The First Period with Term of Office: November 30, 2021 – November 29, 2024
Bekasi, West Java.
Basis of Appointment
Decree of Board of Directors of PT Bank Tabungan Negara (Persero) Tbk. Number:
1003/ DIR/2021 regarding the Appointment of Sdr. Moch. Amin Nurdin as a
Member of the Remuneration and Nomination Committee
Concurrent Position
Head of Bank Training Division, Indonesian Banking Development Institute, 2022 to.
At the moment
Certification
• Certified Audit Committe Practices, 2023
• Certified Human Resources Analyst, 2018
• Certified Trainer for General Banking Level 1,2,3 year 2014
• Certified General Banking Level 2 (Branch Manager and BOD-2), 2016
• Certified Trainer for BPR/BPRS Leader (BOD/BOC), 2013
• Certified Trainer for Risk Management Level 1, 2012
PT Bank Tabungan Negara (Persero) Tbk 527
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Corporate
Governance
Educational History
• Masters (S-2) Business Administration from the Bandung Institute of Technology in 2012
• Bachelor (S-1) in Civil Engineering from Hasanuddin University in 1996
Work experience
• School of Business & Sharia Banking DH, Sharia Business Division (29 Januari
2019 - 28 February 2021)
• Sharia Business Deputy, Sharia Business Division (1 April 2021 - 30 November
2021)
• Sharia Funding & Treasury Deputy, Sharia Business Division (1 December 2021 -
13 Februayi 2022)
• PJ Human Capital Management Division Head, Human Capital Management
Division (14 February 2022 - 30 September 2022)
RAHMAYATI • Human Capital Management Division Head, Human Capital Management Division
Member of the Remuneration and Nomination (01 October 2022 - Present)
Committee
Period of Office
Indonesian citizen, 50 years old, domiciled in
East Jakarta, DKI Jakarta First Period with Term of Office: 17 March 2022 - 16 March 2025
Legal Basis for Appointment
Board of Commissioners Decree Number 08/KOM/BTN/2022 dated
October 13, 2022
Concurrent Position
Human Capital Management Division Head, Human Capital Management Division,
01 October 2022 - Present
Certification
• Certified Human Resources Manager (2023)
• Level 3 Risk Management Certification Refreshment (2022)
• Basic Knowledge Certification in the Field of Pension Funds (2022)
• PSAK 24 Training (2022)
• Professional Coach Certification Program (2021)
• Basic Level Treasury Certification (2021)
• 4DX : Managers Implementation (2020)
• Certified Professional Human Resources (2019)
Independency of The Remuneration and Nomination Committee
Table of Independence of the Remuneration and Nomination Committee
Chandra Ahdi Herry Himawan Mohamad Moch.
Aspect of Iqbal Armand Sentot A. Andin Rahma
M. Jumhari Trisaputra Arief Yusuf Amin
Independency Latanro B. Arief Sentausa Hadiyanto yati
Hamzah Luddin1 Zuna Sugoto Permana2 Nurdin
Not having
financial
association with
the Board of
Commissioners
and Directors
Not having
management
association in
the company,
subsidiary
company,
or affiliated
company
528 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Chandra Ahdi Herry Himawan Mohamad Moch.
Aspect of Iqbal Armand Sentot A. Andin Rahma
M. Jumhari Trisaputra Arief Yusuf Amin
Independency Latanro B. Arief Sentausa Hadiyanto yati
Hamzah Luddin1 Zuna Sugoto Permana2 Nurdin
Not having
association
of share
ownership more
than or equal
to 5% (five-
percent) in the
Company
Not having
familial
relationship
with the
Board of
Commissioners,
Directors,
and/or fellow
members of the
Risk Monitoring
Committee
Not serving as
administrators
of political
parties, public
officials and
government
Training and/or Competency Development of The Remuneration and Nomination Committee In2023
Types of Training and Development Materials Time and place
Name Position Organizer
Competency / Training Implementation
Chairman
Education and/or Competency Enhancement can be observed in the Education and/or Competency
Chandra M. Hamzah concurrently
Enhancement section of the Board of Commissioners.
Member
Education and/or Competency Enhancement can be observed in the Education and/or Competency
Iqbal Latanro Member
Enhancement section of the Board of Commissioners.
Ahdi Jumhari Education and/or Competency Enhancement can be observed in the Education and/or Competency
Member
Luddin1 Enhancement section of the Board of Commissioners.
Education and/or Competency Enhancement can be observed in the Education and/or Competency
Armand B. Arief Member
Enhancement section of the Board of Commissioners.
Education and/or Competency Enhancement can be observed in the Education and/or Competency
Sentot A. Sentausa Member
Enhancement section of the Board of Commissioners.
Education and/or Competency Enhancement can be observed in the Education and/or Competency
Andin Hadiyanto Member
Enhancement section of the Board of Commissioners.
Herry Trisaputra Education and/or Competency Enhancement can be observed in the Education and/or Competency
Member
Zuna Enhancement section of the Board of Commissioners.
Himawan Arief Education and/or Competency Enhancement can be observed in the Education and/or Competency
Member
Sugoto Enhancement section of the Board of Commissioners.
Mohamad Yusuf Education and/or Competency Enhancement can be observed in the Education and/or Competency
Member
Permana2 Enhancement section of the Board of Commissioners.
September 15 - 16,
2023 at Ayana Hotel
Board of Commissioner Forum 2023 LPPI
Waecicu Beach, Labuan
Bajo, NTT
Moch. Amin Nurdin Member November 28 – 30,
Certification Audit Committee Practices Batch 36 2023 at Sahid Jaya IKAI
Hotel
October 25, 2023 at
2023 National Audit Committee Conference IKAI
Sahid Jaya Hotel
Expert Talk Session - The Future of Competitive March 4 2023 at Park
Markplus
Strategy For Great Business Transformation Hyatt Hotel Jakarta
Ex. Officio
Rahmayati 10 – 11 March 2023
Member
Workshop Team HCCL 2023 at Royal Tulip Gunung BTN
Geulis Bogor
PT Bank Tabungan Negara (Persero) Tbk 529
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Corporate
Governance
Types of Training and Development Materials Time and place
Name Position Organizer
Competency / Training Implementation
12 – 13 May 2023 at
Leadership Forum "Envisioning Culture For Leader" PwC and Korn Ferry
Padma Hotel Semarang
July 20 2023 at the BTN
Pension Fund Seminar BTN
Jakarta Learning Center
Human Resource
September 30 2023 at
Management
Certified Human Resources Manager the BTN Jakarta Learning
Professional Certification
Center
Body (LSP-MSDM)
Information:
1 The term of office as a member of the Remuneration and Nomination Committee ended automatically due to the demise on August 12, 2023
2 Passed the Assessment of Competence and Suitability by OJK on June 7, 2023
The Remuneration and Nomination Committee’s Meeting
The Committee meeting result shall be documented in the Minutes
Meeting is conducted by at least fulfilling the minimum requirement of Meeting signed by all Committee members present, well-
from the Board of Commissioners stipulated in the Company’s documented, and submitted to the Board of Commissioners. The
Articles of Association. The meeting quorum is attended by Minutes contain information about time and place of the meeting,
minimum of 51% (fifty-one percent) of the Committee members meeting agenda, topic of discussion, dissension (if any), and
either physically or proxied by other means. The meeting of meeting decision. Dissenting opinion taking place during the
the Remuneration and Nomination Committee is considered meeting must be clearly recorded in the minute along with the
legitimate if attended by at least 51% (fifty-one percent) of total underlying reasons.
Committee members including 1 (one) Independent Commissioner
and 1 (one) Independent Party. The Committee is allowed to conduct special meeting if necessary.
The Committee’s meeting may invite the management or other
If members of the Board of Commissioners are unable to parties as resource person. Meeting is held by invitation and with
physically attend the meeting, they may attend through the power preceding approved agenda, and the meeting outcome has to be
of attorney, teleconferences, and other methods in accordance recorded in the Minutes of Meeting. The original document shall
with the legal procedure and constitution. be owned by the Committee, and the carbon copy is sent to the
Secretary of the Board of Commissioners, and if necessary, can
Meeting is chaired by the Chairman of the Committee or a be shared to the absent participants.
member appointed by the attending members if the Chairman
of the Committee is not present. The decision of the Committee The decision made in the meeting is declared legitimate and
meeting is made based on deliberation and consensus. When binding if attended by at least 51% (fifty-one percent) of the total
consensus is not reached, decision-making is done under one Committee members including the Independent Commissioner
man one vote principle. and Executives who supervise human resources.
THE REMUNERATION AND NOMINATION COMMITTEE’S MEETING AGENDA
Table of the Remuneration and Nomination Committee’s Meeting Agenda
No. Meeting Date Meeting agenda Meeting participants
• Chandra M. Hamzah
• Iqbal Latanro
• Ahdi Jumhari Luddin
1. Changes in the Directorate's Key Performance Indicator (KPI) in
• Armand B. Arief
2022, PT Bank Tabungan Negara (Persero) Tbk.
1. January 11, 2023 • Andin Hadiyanto
2. Assessment Candidates for Members of the Board of
• Sentot A. Sentausa
Commissioners of PT Bank Tabungan Negara (Persero) Tbk
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Moch. Amin Nurdin
530 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
No. Meeting Date Meeting agenda Meeting participants
• Chandra M. Hamzah
• Iqbal Latanro
• Ahdi Jumhari Luddin
• Armand B. Arief
The Interview Result Discussion of Candidates for the Audit Committee • Andin Hadiyanto
2. February 15, 2023
Members • Sentot A. Sentausa
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Mohamad Yusuf Permana as an observer)
• Moch. Amin Nurdin
• Chandra M. Hamzah
• Iqbal Latanro
• Ahdi Jumhari Luddin
1. The Discussion of Phase II Audit Committee Candidate Interview • Armand B. Arief
Results; • Andin Hadiyanto
3. February 22, 2023 2. The Selection of Nominated Talent BoD-1; and • Sentot A. Sentausa
3. Recommendations for the Extension of the SEVP Wholesale • Herry Trisaputra Zuna
Banking Employment Contract. • Himawan Arief Sugoto
• Mohamad Yusuf Permana as an
observer))
• Moch. Amin Nurdin
• Chandra M. Hamzah
• Iqbal Latanro
• Ahdi Jumhari Luddin
• Armand B. Arief
• Andin Hadiyanto
4. February 27, 2023 The Evaluation of the Existing BoD Nominated Talent • Sentot A. Sentausa
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Mohamad Yusuf Permana (as an
observer)
• Moch. Amin Nurdin
• Chandra M. Hamzah
• Iqbal Latanro
1. The Proposal of Remuneration for the Board of Commissioners, • Ahdi Jumhari Luddin
Directors, and Sharia Supervisory Board for 2023 and Tantiem • Armand B. Arief
for the Board of Commissioners and Directors for the 2023 • Andin Hadiyanto
5. March 1, 2023 Financial Year; • Sentot A. Sentausa
2. Recommendations of Candidates for the Audit Committee • Herry Trisaputra Zuna
Members; • Himawan Arief Sugoto
3. Recommendations for the Existing BoD Nominated Talent; • Mohamad Yusuf Permana (as an
observer)
• Moch. Amin Nurdin
• Chandra M. Hamzah
• Iqbal Latanro
• Armand B. Arief
• Andin Hadiyanto
1. Recommendations for the Changes of Composition of the Sharia
• Sentot A. Sentausa
6. March 15, 2023 Supervisory Board
• Herry Trisaputra Zuna
2. Recommendations of Candidates for the Company Management
• Himawan Arief Sugoto
• Mohamad Yusuf Permana (as an
observer)
• Moch. Amin Nurdin
• Chandra M. Hamzah
• Iqbal Latanro
• Armand B. Arief
• Andin Hadiyanto
1. Reviewing Proposal for the Changes of the Corporate Secretary • Sentot A. Sentausa
7. April 5, 2023 2. Recommendations for the Changes of the Head Office • Herry Trisaputra Zuna
Organizational Structure • Himawan Arief Sugoto
• Mohamad Yusuf Permana (as an
observer)
• Moch. Amin Nurdin
• Rahmayati
PT Bank Tabungan Negara (Persero) Tbk 531
Page 163
Corporate
Governance
No. Meeting Date Meeting agenda Meeting participants
• Chandra M. Hamzah
• Iqbal Latanro
• Armand B. Arief
• Andin Hadiyanto
• Sentot A. Sentausa
8. April 12, 2023 Recommendation for Approval of the Change of Corporate Secretary • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Mohamad Yusuf Permana (sebagai
pengamat)
• Moch. Amin Nurdin
• Rahmayati
• Chandra M. Hamzah
• Iqbal Latanro
• Armand B. Arief
• Andin Hadiyanto
• Sentot A. Sentausa
Recommendations for determining KPI Directors collegially and PMN
9. May 17, 2023 • Herry Trisaputra Zuna
KPI in 2023
• Himawan Arief Sugoto
• Mohamad Yusuf Permana (sebagai
pengamat)
• Moch. Amin Nurdin
• Rahmayati
• Chandra M. Hamzah
• Iqbal Latanro
• Armand B. Arief
• Andin Hadiyanto
• Sentot A. Sentausa
Recommendations for Changes of the Organizational Structure of
10. May 24, 2023 • Herry Trisaputra Zuna
CRSD Headquarters, CAMD 1 and CAMD 2
• Himawan Arief Sugoto
• Mohamad Yusuf Permana (sebagai
pengamat)
• Moch. Amin Nurdin
• Rahmayati
• Chandra M. Hamzah
• Iqbal Latanro
• Armand B. Arief
• Andin Hadiyanto
Recommendations of Candidates for Sharia Supervisory Board (DPS)
• Sentot A. Sentausa
11. June 07, 2023 Members of the Sharia Business Unit, PT Bank Tabungan Negara
• Herry Trisaputra Zuna
(Persero) Tbk
• Himawan Arief Sugoto
• Mohamad Yusuf Permana
• Moch. Amin Nurdin
• Rahmayati
• Chandra M. Hamzah
• Iqbal Latanro
• Armand B. Arief
• Andin Hadiyanto
In-depth Investigation of Recommendations of Candidates for Sharia
• Sentot A. Sentausa
12. June 14, 2023 Supervisory Board (DPS) Sharia Business Unit, PT Bank Tabungan
• Herry Trisaputra Zuna
Negara (Persero) Tbk
• Himawan Arief Sugoto
• Mohamad Yusuf Permana
• Moch. Amin Nurdin
• Rahmayati
• Chandra M. Hamzah
• Iqbal Latanro
• Ahdi Jumhari Luddin
• Armand B. Arief
Discussion on Determining the Income of Directors and Board of • Andin Hadiyanto
13. July 05, 2023
Commissioners in 2023 • Sentot A. Sentausa
• Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Mohamad Yusuf Permana
• Moch. Amin Nurdin
532 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
No. Meeting Date Meeting agenda Meeting participants
• Chandra M. Hamzah
• Iqbal Latanro
• Armand B. Arief
• Andin Hadiyanto
Progress on Special Policies of Income for Directors, Board
• Sentot A. Sentausa
15. August 21, 2023 of Commissioners, and Supporting Organs for the Board of
• Herry Trisaputra Zuna
Commissioners.
• Himawan Arief Sugoto
• Mohamad Yusuf Permana
• Moch. Amin Nurdin
• Rahmayati
• Chandra M. Hamzah
• Iqbal Latanro
1. Evaluation of the Performance of the Secretary and Secretariat • Armand B. Arief
Staff of the Board of Commissioners • Andin Hadiyanto
2. Update on the Preparation of the Key Performance Indicators • Sentot A. Sentausa
16. October 11, 2023
(KPI) Assessment Format for Individual Members of the Board of • Herry Trisaputra Zuna
Commissioners and Supporting Organ Committees of the Board • Himawan Arief Sugoto
of Commissioners • Mohamad Yusuf Permana
• Moch. Amin Nurdin
• Rahmayati
• Chandra M. Hamzah
• Iqbal Latanro
• Armand B. Arief
• Andin Hadiyanto
Performance Assessment of the Secretary and Secretariat Staff of the • Sentot A. Sentausa
17. October 18, 2023
Board of Commissioners • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Mohamad Yusuf Permana
• Moch. Amin Nurdin
• Rahmayati
• Chandra M. Hamzah
• Iqbal Latanro
• Armand B. Arief
1. Approval of the Concurrent Positions of the Directors of PT Bank
• Andin Hadiyanto
Tabungan Negara (Persero) Tbk
November 01, • Sentot A. Sentausa
18 2. Approval of the Addition of the Human Capital Business Partner
2023 • Herry Trisaputra Zuna
Division to the Organizational Structure of PT Bank Tabungan
• Himawan Arief Sugoto
Negara (Persero) Tbk Head Office
• Mohamad Yusuf Permana
• Moch. Amin Nurdin
• Rahmayati
• Chandra M. Hamzah
• Iqbal Latanro
• Armand B. Arief
• Andin Hadiyanto
Update on the Discussion on Approval of Concurrent Positions of • Sentot A. Sentausa
19. November 8, 2023
Directors of PT Bank Tabungan Negara (Persero) Tbk • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Mohamad Yusuf Permana
• Moch. Amin Nurdin
• Rahmayati
• Chandra M. Hamzah
• Iqbal Latanro
• Armand B. Arief
• Andin Hadiyanto
Discussion of the Tantiem Budget for the Directors and Board of
November 21, • Sentot A. Sentausa
20. Commissioners of PT Bank Tabungan Negara (Persero) Tbk in the
2023 • Herry Trisaputra Zuna
2024 Company Work, Plan & Budget (RKAP)
• Himawan Arief Sugoto
• Mohamad Yusuf Permana
• Moch. Amin Nurdin
• Rahmayati
• Chandra M. Hamzah
• Iqbal Latanro
1. Appointment of Members of the Sharia Supervisory Board (DPS) • Armand B. Arief
of the Sharia Business Unit (UUS), PT Bank Tabungan Negara • Andin Hadiyanto
November 29, (Persero) Tbk; and • Sentot A. Sentausa
21.
2023 2. Determination of Remuneration for the Sharia Supervisory Board • Herry Trisaputra Zuna
(DPS) of the Sharia Business Unit (UUS), PT Bank Tabungan • Himawan Arief Sugoto
Negara (Persero) Tbk • Mohamad Yusuf Permana
• Moch. Amin Nurdin
• Rahmayati
PT Bank Tabungan Negara (Persero) Tbk 533
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Corporate
Governance
No. Meeting Date Meeting agenda Meeting participants
• Chandra M. Hamzah
• Iqbal Latanro
• Armand B. Arief
• Andin Hadiyanto
December 06, Performance Assessment of the Board of Commissioners' Supporting • Sentot A. Sentausa
22.
2023 Organ Committees • Herry Trisaputra Zuna
• Himawan Arief Sugoto
• Mohamad Yusuf Permana
• Moch. Amin Nurdin
• Rahmayati
1. Work Guidelines and Manual for the Board of Commissioners of
• Chandra M. Hamzah
PT Bank Tabungan Negara (Persero) Tbk.
• Iqbal Latanro
2. Work Guidelines and Manual for the Remuneration and
• Armand B. Arief
Nomination Committee of PT Bank Tabungan Negara (Persero)
• Andin Hadiyanto
Tbk.
December 13, • Sentot A. Sentausa
23. 3. Work Program for the Board of Commissioners of PT Bank
2023 • Herry Trisaputra Zuna
Tabungan Negara (Persero) Tbk for 2024
• Himawan Arief Sugoto
4. Work Program of PT Bank Tabungan Negara (Persero) Tbk
• Mohamad Yusuf Permana
Remuneration and Nomination Committee in 2024
• Moch. Amin Nurdin
5. Guidelines for the Work Relation Pattern of the Board of
• Rahmayati
Commissioners and Directors
MEETING FREQUENCY AND ATTENDANCE LEVEL OF THE REMUNERATION AND NOMINATION COMMITTEE
Table of Meeting Attendance Level of the Remuneration and Nomination Committee
Meeting of Remuneration and Nomination Committee
Total and Percentage of Attendance
Name Position
Total
Total Meeting Percentage
Attendance
Chandra M. Hamzah Chairman concurrently Member 23 23 100%
Iqbal Latanro Member 23 23 100%
Ahdi Jumhari Luddin1 Member 6 6 100%
Armand B. Arief Member 23 23 100%
Sentot A. Sentausa Member 23 23 100%
Andin Hadiyanto Member 23 23 100%
Herry Trisaputra Zuna Member 23 23 100%
Himawan Arief Sugoto Member 23 23 100%
Mohamad Yusuf Permana2 Member 13 13 100%
Moch. Amin Nurdin Member 23 23 100%
Rahmayati Ex-Officio Member 23 16 69,6%
Information:
1
The presence of Mr. Ahdi Jumhari Luddin at the meeting due to health conditions until the person concerned died on August 12 2023
2
Passing the Fit and Proper Test by FSA on June 07, 2023.
Work Plan and The Implementation of Duties of The Remuneration and Nomiination Committee In 2023
No Work plan Implementation Information
I Reguler
Bank Indonesia DIR Decree No. 31/310/KEP/DIR of 1999 concerning the
Reviewing Educational Agenda Plan Provision of Funds for the Development of Human Resources for Commercial Banks
1. Not Accomplished
of 2023 was declared to be revoked and invalid, so that the review of the 2023 Education
Activity Plan did not go through a decision of the Board of Commissioners
Validating Proposed Selected Talent
2. Accomplished -
BOD-1 Bank BTN
Making Recommendation and
Assessing BOC and BOD member
3. Candidates for Fit & Proper Test Accomplished -
regarding AGMS or EGMS
Implementation
Reviewing Company Work Plan and
4. Budget (RKAP) and Bank Business Accomplished -
Plans (RBB
534 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
No Work plan Implementation Information
Reviewing Sustainable Finance
5. Accomplished -
Action Plan (SFAP)
Reviewing Collegial KPI and
6. Accomplished -
Individual BOD
Determining Income for the Board
7. of Directors, Commissioners, and Accomplished -
Supervisory
Determining the Amount of Tantiem,
8. Bonus, and other incentives related to Accomplished -
BOD and BOC
Planning Work Program of the Board
9. Accomplished -
of Commissioners
10. Reporting Self Assessment of GCG Accomplished -
Reporting of the Remuneration and
11. Accomplished -
Nomination Committee
II Non-Reguler
Evaluating Policy /SOP Human
12. Accomplished -
Capital, Strategy, dan Learning
Evaluating Policy /Implementation of
13. Accomplished -
Central Outsourcing SOP
Performing the Appointment of
14 Corporate Secretary Divison Head Accomplished -
and Internal Audit Divison Head
Performing the Appointment of SEVP
15. for some positions according to the Accomplished -
new Organization structure
III Monitoring the Implementation of the Committee Recommendation
Communicating with the Unit of
16. Accomplished -
Human Resource
IV Special Tasks and Others
Conducting the Remuneration and
17. Accomplished -
Nomination Committee Meeting
Performing Other Duties Assigned
18. by the Chairman of the Committee/ Accomplished -
Board of the Commissioners
Policy on the Succession Plan of The Board of Directors 3. Nominated Talent Cluster
Nominated Talent will be validated and calibrated by the
In assisting the implementation of the duties of the Board of Cluster Talent Committee (CTC) to become Eligible Talent.
Commissioners regarding the succession of the President Director 4. Eligible Talent
and other members of the Board of Directors in accordance with Nominated Talent Clusters will be background checked by
the Minister of State-Owned Enterprises Regulation No. 3 of KBUMN through the KBUMN Deputy for Human Resources &
2023 concerning Organs and Human Resources of State-Owned Information Technology (SDMTI) to become Eligible Talent.
Enterprises, the Remuneration and Nomination Committee 5. Qualified Talent
implements the mechanism for the process of submitting Eligible Talent will undergo an Assessment at the Assessment
nominated talent as candidates for BUMN Directors, namely: Center appointed by the Ministry of BUMN and then become
1. Selected Talent Qualified Talent.
Determination of Selected Talent BoD-1 is carried out through
Directors' Meetings at each BUMN. In preparing candidates or successors for the Company's
2. Nominated Talent Directors, various Company talent developments are carried
Review and Determination of BoD-1 Nominated Talent by out, especially BOD-1, BOD-2 and Women Talent and Millennial
the respective BUMN Board of Commissioners through the Talent to increase Readiness Level and prepare them to become
Remuneration and Nomination Committee. Nominated Talent, including through programs:
PT Bank Tabungan Negara (Persero) Tbk 535
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Corporate
Governance
The sources of Selected Talent and Nominated Talent from SOE 2. OJK Circular Letter No. 13/SEOJK.03/2017 dated March
are BOD-1 from SOE or SOE Subsidiaries which contribute 17, 2017 on the Implementation of Governance for General
significantly and have strategic value or BOD-1 from SOE or SOE Bank.
Subsidiaries which is applied the same as SOE in accordance 3. Regulation of the Minister of State-Owned Enterprises No.
with the Law. PER-2/MBU/03/2023 dated March 24, 2023 concerning
1. Expert Talk Session Guidelines for Governance and Significant Corporate
2. Project Asignment Activities of State-Owned Enterprises;
3. Cross mentoring 4. Regulation of the Minister of State-Owned Enterprises No.
4. Roundtable Mentorship PER-3/MBU/03/2023 dated March 24, 2023 concerning
5. SESPIBANK Organs and Human Resources of State-Owned Enterprises;
6. Asesmen Orientation Day 5. Decree of the Deputy for Finance and Risk Management
Meanwhile, in the process of searching for BOD-1 Talent from of the Ministry of State-Owned Enterprises No. SK-3/DKU.
external sources in 2023, where they will also be prepared to MBU/05/2023 concerning Technical Instructions for the
become candidates for the Company's Directors (BOD) through a Composition and Qualifications of Risk Management Organs
mechanism for developing and proposing nominated talents, the within State-Owned Enterprises.
Company uses the services of a professional search company/ 6. Company’s Articles of Association.
head hunter, namely PT Daya Dimensi Indonesia (DDI).
Duties and Responsibilities of the Risk Monitoring
Risk Monitoring Committee Committee
The Risk Monitoring Committee is a Supporting Organ formed Referring to the Risk Monitoring Committee Charter, duties and
by and responsible to the Board of Commissioners whose task is responsibilities of Risk Monitoring Committee are as follows:
to assist the Board of Commissioners in evaluating the suitability 1. Collecting and evaluating information, clarifications, and
of the Risk Management Policy with the implementation of that documents and/or reports related to risk management
policy and monitoring as well as evaluating the implementation implementation.
of the duties of the Risk Management Committee and the Risk 2. Evaluating the conformity between the Bank policy and
Management Work Unit. implementation of risk management.
3. Monitoring and evaluating the duty accomplishment of
The purpose of establishing the Committee is to assist and the Risk Management Committee and working unit of risk
support the implementation of the duties and responsibilities of management.
the Board of Commissioners in ensuring the implementation of 4. Monitoring the adequacy of identification process,
supervision and providing advice to the Board of Directors as measurement, monitoring, control, and information system of
well as compliance with statutory regulations and the Company's risk management.
internal regulations related to: 5. Encouraging the empowerment of the Bank’s risk management
1. Implementating a strong function of risk management function.
supervision; 6. Reporting to the Board of Commissioners about the possibility
2. Developing a risk management culture in order to reduce the of Bank risk and proposing a variety of solutions
possibility of unethical banking practices occurring; and 7. Conducting risk monitoring in the working unit which is closely
3. Identified matters related to risk management that require the related to risk-based decision-making and cooperating with
attention of the Board of Commissioners. risk management work unit.
8. Reviewing, evaluating, and/or providing recommendation
Legal Basis for Establishing the on matters which require approval, consultation, or decision
Risk Monitoring Committee making by the Board of Commissioners in accordance with
the Articles of Association, Working Relationship of the Board
The Company establishes Risk Monitoring Committee under the of Commissioners and Directors, and regulator’s decree.
following legal bases: 9. Performing other duties assigned by the Board of
1. OJK Regulation No 17 of 2023 dated September 14, Commissioners within the relevant scope of duties of risk
2023 concerning the Implementation of Governance for management.
Commercial Banks.
536 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Work Guidelines and Manual of the Risk Monitoring Committee
The Risk Monitoring Committee's Work Guidelines and Manual are prepared based on applicable regulations and legislation and
are always reviewed periodically, which was most recently updated based on the Decree of the Board of Commissioners No 08/
KOM/BTN/2023 dated December 13, 2023 concerning Work Guidelines and Manual for the Risk Monitoring Committee of
PT Bank Tabungan Negara (Persero) Tbk, with the following contents:
Article 1 Definition
Chapter I General Provision
Article 2 Objectives
Article 3 Duties and Responsibilities
Chapter II Duty, Responsibility, and Authority
Article 4 Authority
Article 5 Composition and Structure
Chapter III Structure and Membership Article 6 Membership Requirements
Article 7 Term of Office
Article 8 Work Mechanism
Chapter IV Work Mechanism and Relationship Article 9 Employment Relations
Article 10 Supporting Personnel
Article 11 Work Plan and Budgeting
Article 12 Committee Meetings
Chapter V Work Plan and Implementation
Article 13 Report
Article 14 Evaluation
Article 15 Competency Development
Chapter VI Competency Development and Income
Article 16 Income
Chapter VII Others Article 17 Closing
Authorities of the Risk Monitoring Committee
accomplishing its function, the Risk Management Committee holds the following authority to:
1. Access all relevant information related to Bank regarding the duty and function of the Risk Management Committee.
2. Communicate with the Directors and/or Executives and internal Bank parties to obtain necessary information, clarifications,
documents, and reports.
3. Obtain inputs and/or suggestions from the Bank’s external parties related to the duty of the Risk Management Committee.
Term of Office of the Risk Monitoring Committee
1. The term of office of the Committee members serving as a concurrent member of the Board of Commissioners automatically ends
once their position as members of the Board of Commissioners ends;
2. The term of office of the Committee members who has not served as concurrent members of the Board of Commissioners is 3 (three)
years at the maximum and is extendable to once for 2 (two) terms of office provided that the Board of Commissioners is still entitled
to dismiss the respected Committee members at any time;
3. If a member of the Board of Commissioners holds a concurrent position as the chairman of the Committee releases his status as a
member of the Board of Commissioners, the position of the Committee chairman must be replaced by another member of the Board
of Commissioners within maximum of 30 (thirty) days.
Structure, Membership, and Expertise of the Risk Monitoring Committee
Table of the Risk Monitoring Committee’s Structure, Membership, and Expertise
Name Position Information Expertise Basis of Appointment
Banking, Risk Board of Commissioners Letter No.
Independent
Armand B. Arief Chairman concurrent member Management, Business 03/KOM/BTN/I/2020 dated
Commissioner
Management January 08, 2020
Macroeconomics, Board of Commissioners Decree No
Herry Trisaputra Zuna Member Commissioner Management, Public 04/KOM/BTN/2022 dated March
Works and Housing 17, 2022
PT Bank Tabungan Negara (Persero) Tbk 537
Page 169
Corporate
Governance
Name Position Information Expertise Basis of Appointment
Management and
Business, Risk Board of Commissioners Decree No.
Himawan Arief Sugoto Member Commissioner Management, Finance, 04/KOM/BTN/2022 dated March
Agrarian and Spatial 17,2022
Planning
Risk Management,
Independent Directors' Decree No. 1002/
Ignace Widiatmoko Member Banking, Finance, Sharia
Party DIR/2021 dated November 8, 2021
Banking
Banking, Risk Directors' Decree No. 1067/
Independent
Pamuji Gesang Raharjo Member Management, Finance, DIR/2021 dated December 1,
Party
Sharia Banking 2021
Profile of the Risk Monitoring Committee
Profile of the Risk Monitoring Committee as of December 31, 2023 is as follows.
Profile is available in the Profile of the Board HIMAWAN ARIEF Profile is available in the Profile of the Board
ARMAND B. ARIEF
of Commissioners section. SUGOTO of Commissioners section.
Head of the
His tenure as Chairman concurrent member Member of the His tenure as a member of Risk Monitoring
Risk Monitoring
of Risk Monitoring Committee is November Risk Monitoring Committee is March 02, 2022 – March 01,
Committee
27, 2019 – November 26, 2024. Committee 2027
HERRY TRISAPUTRA Profile is available in the Profile of the Board
ZUNA of Commissioners section.
Member of the His tenure as a member of Risk Monitoring
Risk Monitoring Committee is March 02, 2022 – March 01,
Committee 2027
Educational background
• Bachelor of Corporate Economics, Diponegoro University, Semarang (1984)
• Master of Business Administration di Rutgers The State University (1995)
Work experience
• Vice President of Risk Management of Bank Mandiri (2007-2015);
• Commissioner of PT Resik Guna Maju (2015-2018);
• Managing Director PT Gedung Bank Exim (2015-2018);
• Risk Monitoring Committee and Audit Committee of Rabobank International
Indonesia (2018-2020);
• Risk Monitoring Committee of Industrial Commercial of Bank of China Indonesia
(2018-2021);
• Risk Monitoring Committee and Audit Committee of Bank Victoria International Tbk
Ignace Widiatmoko (2021).
Member of the Risk Monitoring Committee
Indonesian citizen, 63 years old, domiciled in
Certification
South Tangerang City, Banten • Certification in Audit Committee Practices (CACP) from IKAI (2019)
• Certification of Banking Risk Management Level 4 from BNSP (2019)
Period and Term of Office
First Period with Term of Office of November 07, 2021 – November 06, 2024
Legal Basis for Appointment
Board of Directors Decree Number 1002/DIR/2021 dated November 8, 2021
concerning the Appointment of Mr. Ignace Widiatmoko as Member of the Risk
Monitoring Committee
Concurrent Position
None
538 PT Bank Tabungan Negara (Persero) Tbk
Page 170
2023 Annual Report
Educational background
• Bachelor of Economics, University of Dr. Moestopo (1996)
• Master of Risk Management, University of Indonesia (2003)
• Doctor of Business and Management (Finance) Bogor Agricultural University
(2014)
Pengalaman Kerja
• General Manager of Risk Management Perum Pegadaian (2010 – 2011);
• Director of Risk Management Center Indonesia (2009 – 2011);
• Member of Risk Monitoring Committee of PT Bank Rakyat Indonesia (Persero) Tbk
(2007 – 2010 and 2011 – 2016);
• Member of Audit Committee of PT Bank Rakyat Indonesia (Persero) Tbk
(2016 – 2021);
Pamuji Gesang Raharjo Certification
Member of the Risk Monitoring Committee • Certification in Audit Committee Practices (2022);
Indonesian citizen, 55 years old, domiciled in • Level 3 Banking Risk Management Certification from BNSP (2021);
Central Jakarta City, DKI Jakarta • Certified of Investment Market and Banking Analyst (CIMBA) Investment Market
and Banking Analyst Association (2014);
• Certified of Financial Consultant (CFC) Institute of Financial Consultant from IFC (2013);
• Risk Management Certification Level 4 Risk Management Certification Body from BSMR
(2009).
Period and Term of Office
First Period with Term of Office: November 30, 2021 - November 29, 2024
Legal Basis for Appointment
Board of Directors Decree Number 1067/DIR/2021 dated December 1 2021
concerning the Appointment of Mr. Pamuji Gesang Raharjo as Member of the Risk
Monitoring Committee
Concurrent Position
None
Independency of The Risk Monitoring Committee
Table of Risk Monitoring Committee’s Independency
Armand B. Himawan Arief Ignace Pamuji Gesang
Aspect of Independency Herry Trisaputra Zuna
Arief Sugoto Widiatmoko Raharjo
Having no financial Association with
the Board of Commissioners and √ √ √ √ √
Directors
Having no management relation in
the company, subsidiary company, or √ √ √ √ √
affiliated company
Has no ownership relationship
shares in the company of 5% or more √ √ √ √ √
Not having familial relationship
with the Board of Commissioners,
Directors, and/or fellow members of √ √ √ √ √
the Risk Monitoring Committee
Not serving as administrators of
political parties, public officials and √ √ √ √ √
government
PT Bank Tabungan Negara (Persero) Tbk 539
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Corporate
Governance
Training and/or Competency Development for The Risk Monitoring Committee In 2023
Types of Training and Development
Time and place
Name Position Materials Organizer
Implementation
Competency / Training
Chairman
Education and/or Competency Development can be seen in the Education and/or Competency
Armand B. Arief concurrently
Development section of the Board of Commissioners
Member
Herry Trisaputra Education and/or Competency Development can be seen in the Education and/or Competency
Member
Zuna Development section of the Board of Commissioners
Himawan Arief Education and/or Competency Development can be seen in the Education and/or Competency
Member
Sugoto Development section of the Board of Commissioners
January 17, 2023 via
Ignace Widiatmoko Member OJK Webinar - Banking Trends in 2023 OJK
Zoom Meeting
Kick Off, Risk Management Profession Meeting
"Challenges and Opportunities for the Risk March 03, 2023 via
IRMAPA
Management Profession in Achieving Sustainable Zoom Meeting
Financial Goals"
Webinar OJK - How to Manage Climate Related June 22, 2023 via
OJK
Risk in Banking Industry Zoom Meeting
July 05, 2023 - July 06,
Building Resilience in TUNA World 2023 at Tentrem Hotel YPIA
Yogyakarta
Webinar on the Effectiveness of Digital Maturity
August 28, 2023 via
Assessment in Measuring the Maturity of Banking FKDKP
Zoom Meeting
Digital Transformation
GRC Masterclass Program 2023 “Risk September 07, 2023
BSE BUMN
Management Effectiveness Evaluation” via Zoom Meeting
September 15, 2023 -
September 16, 2023 at
Board of Commissioner Forum 2023 Ayana Hotel Waecicu LPPI
Beach, Labuan Bajo,
NTT
GRC Masterclass Program 2023 “ESG for Boards September 27, 2023
BSE BUMN
– Governance of ESG” via Zoom Meeting
October 19, 2023 at
Workshop Islamic Banking for Executive PEBS FEB UI
the Langham Hotel
Pamuji Gesang January 17, 2023 via
Member OJK Webinar - Banking Trends in 2023 OJK
Raharjo Zoom Meeting
Kick Off, Risk Management Profession Meeting
"Challenges and Opportunities for the Risk March 03, 2023 via
IRMAPA
Management Profession in Achieving Sustainable Zoom Meeting
Financial Goals"
OJK Webinar - Strengthening National Resilience May 22, 2023 via
OJK
in the Financial Services Industry Zoom Meeting
OJK Webinar - Building Customer Confidence in May 30, 2023 via
OJK
Digital Assets and Cyber Risk Zoom Meeting
Webinar LPPI - Anti Money laundering in Digital June 04, 2023 via
LPPI
Era Zoom Meeting
Webinar OJK - How to Manage Climate Related June 22, 2023 via
OJK
Risk in Banking Industry Zoom Meeting
OJK Webinar - Learn More about the Regulations
June 22, 2023 via
on the P2SK Law in the Context of Strengthening OJK
Zoom Meeting
the Banking Sector
July 05,2023 - July 06,
Building Resilience in TUNA World 2023 at Hotel Tentrem YPIA
Yogyakarta
September 15, 2023 -
September 16, 2023 at
Board of Commissioner Forum 2023 Ayana Hotel Waecicu LPPI
Beach, Labuan Bajo,
NTT
540 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Types of Training and Development
Time and place
Name Position Materials Organizer
Implementation
Competency / Training
OJK Webinar - Metaverse Opportunities in the November 05, 2023
OJK
Financial Services Industry via Zoom Meeting
October 19, 2023 at
Workshop Islamic Banking for Executive PEBS FEB UI
the Langham Hotel
October 27, 2023
LPPI Seminar - IRMO 2024 Risk Management
at the Rachmat Saleh LPPI
Refreshment Program
Auditorium
The Risk Monitoring Committee’s Meeting
The meeting of the Risk Monitoring Committee is conducted The Committee meeting result must be in writing in the form
by at least fulfilling the minimum requirement from the Board of the Minutes of Meeting signed by all Committee attendees,
of Commissioners stipulated in the Company’s Articles of and shall be well-documented, and submitted to the Board of
Association. The meeting of the Risk Monitoring Committee Commissioners. The Minutes of Meeting includes information
is considered legitimate if attended by at least 51% (fifty- about time and place of the meeting, meeting agenda, topic of
one percent) of total Committee members including 1 (one) discussion, dissension (if any), and meeting decision. Dissenting
Independent Commissioner and 1 (one) Independent Party. opinion occurring during the meeting must be clearly recorded in
the Minutes, along with the underlying reasons.
If members of the Risk Monitoring Committee are unable to
physically attend the meeting, they may attend through the The Risk Monitoring Committee is allowed to conduct special meeting
power of attorney, teleconferences technology, and other means if necessary. Committee meeting may invite the management or
in accordance with the legal procedure and constitution. other parties as resource person. The meeting is held by invitation
and approved agenda, and the meeting outcome has to be
The meeting is chaired by the Chairman of the Committee. In recorded in the Minutes of Meeting. The original document must be
the event that the chairman is unable to be present, the meeting possessed by the Committee, and the carbon copy shall be sent to
shall be chaired by a member of the Committee appointed by the Secretary of the Board of Commissioners and, if necessary, can
the attending members. The decision of the Committee meeting is be shared to the absent invitees.
made based on deliberation and consensus. When no consensus
is reached, decision-making is made through voting under one
man one vote principle.
THE RISK MONITORING COMMITTEE’S MEETING AGENDA
During 2023, the Risk Monitoring Committee has held 52 (fifty two) meetings so that it has fulfilled the requirements for holding meetings at
least 1 (one) time in 1 (one) month. The meeting agenda includes the implementation of the committee's duties and responsibilities as follows:
Table of the Risk Monitoring Committee’s Meeting Agenda
No. Date of Meeting Meeting Agenda Meeting Attendee
• Armand B. Arief
• Herry Trisaputra Zuna
Drafting of Self-Assessment Implementation of Bank Governance Period of
1. January 11, 2023 • Himawan Arief Sugoto
January up to December 2022- Risk Monitoring Committee Part
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
2. January 25, 2023 Review on the Company's Operational Strategic Plans & Programs • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Report Preparation on the Execution of Risk Monitoring Committee Performance
3. January 30, 2023 • Himawan Arief Sugoto
Quarter IV of 2022 and the 2022 Period
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
PT Bank Tabungan Negara (Persero) Tbk 541
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No. Date of Meeting Meeting Agenda Meeting Attendee
• Armand B. Arief
• Herry Trisaputra Zuna
4. February 06, 2023 Review on the 2022 Semester II Compliance Report • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Review on Risk Profile, Minimum Capital Requirement (KPMM), and Bank
5. February 13, 2023 • Himawan Arief Sugoto
Soundness Level (TKB) Position December 2022
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Review on the Meeting Decision of Credit Committee for the period of December
6. February 20, 2023 • Himawan Arief Sugoto
2022
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
7. February 21, 2023 Review on Loan at Risk (LAR) Projections for 2023 • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Review on the Meeting Decision of Credit Committee for the period of January
8. February 27, 2023 • Himawan Arief Sugoto
2023
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
9. March 15, 2023 Review on Credit or Funding Application to Customer or Relevant Parties • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Review on the Meeting Decision of Credit Committee for the period of February
10. April 03, 2023 • Himawan Arief Sugoto
2023
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
11. April 10, 2023 Review on Credit or Funding Application to the Executives • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Report Preparation on the Execution of Risk Monitoring Committee Performance
12. May 02, 2023 • Himawan Arief Sugoto
Quarter I of 2021
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
13. May 10, 2023 Review on Credit or Funding Application to the Executives • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Himawan Arief Sugoto
14. May 10, 2023 Review on the Compliance Report Quarter I of 2023
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
15. May 17, 2023 Review on Bank Risk Profile Parameters and Limits • Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Review on the Meeting Decision of Credit Committee for the period of March up
16. June 05, 2023 • Himawan Arief Sugoto
to April 2023
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
17. June 06, 2023 Information Technology Reliability and Security • Ignace Widiatmoko
• Pamuji Gesang Raharjo
542 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
No. Date of Meeting Meeting Agenda Meeting Attendee
• Armand B. Arief
• Herry Trisaputra Zuna
Review on the Credit or Financing Write-Off Implementation Report for the Period
18 June 19, 2023 • Himawan Arief Sugoto
of January up to April 2023
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Review on the Proposed Changes to the Bank's Business Plan (RBB) for 2023—
19. June 21, 2023 • Himawan Arief Sugoto
2025 and Changes to the Company's Work, Plan & Budget (RKAP) for 2023
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Himawan Arief Sugoto
20. July 05, 2023 Progress Implementation of New Policy Architecture
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
21. July 10, 2023 Review on the Meeting Decision of Credit Committee for the period of May 2023 • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Recommendation on the Report of ISO Management Review Meeting
22. July 12, 2023 • Himawan Arief Sugoto
37001:2016 Anti-Bribery Management System (ABMS)
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
Review on Threshold Risk Tolerance on the Ratio of Liquid Assets to Third Party
23. July 13, 2023 • Ignace Widiatmoko
Funds
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Drafting of Self-Assessment Implementation of Bank Governance Period of
24. July 24, 2023 • Himawan Arief Sugoto
January up to June 2023 - Risk Monitoring Committee Part
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
25. July 26, 2023 Review on the Meeting Decision of Credit Committee for the period of June 2023 • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
26. July 27, 2023 Discussion of the Commercial Credit Business Process • Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
27. August 01, 2023 Review on the Compliance Report Quarter II and Semester 1 of 2023. • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Review on Risk Profile, Minimum Capital Requirement (KPMM), and Bank
28. August 08, 2023 • Himawan Arief Sugoto
Soundness Level (TKB) Position June 2023
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Report Preparation on the Execution of Risk Monitoring Committee Performance
29. August 24, 2023 • Himawan Arief Sugoto
Quarter II of 2023
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
30. August 28, 2023 Review on the Meeting Decision of Credit Committee for the period of July 2023 • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
31. September 04, 2023 Recommendations of Source Code Information for the Sigma Syariah Application • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
PT Bank Tabungan Negara (Persero) Tbk 543
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Corporate
Governance
No. Date of Meeting Meeting Agenda Meeting Attendee
• Armand B. Arief
• Herry Trisaputra Zuna
Recommendations for the initiation of the Board of Directors' decision regarding
32. September 06, 2023 • Himawan Arief Sugoto
the General Policy for the Management of Subsidiaries and Sharia Business Units
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
33. September 12, 2023 Review on Credit and Financing Quality Projections for 2023 • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Recommendations for the Initiation of Directors' Decrees regarding General Legal
34. September 12, 2023 • Himawan Arief Sugoto
Policy, Compliance, APU, PPT, and PPSPM, as well as Corporate Governance
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
35. September 18, 2023 Recommendations for Information on Incomplete Customer Data • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Recommendations on Board of Directors Regulations concerning Special Policies
36. September 25, 2023 • Himawan Arief Sugoto
on Cooperation Procedures with Partners
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Review on the Meeting Decision of Credit Committee for the period of August
37. September 27, 2023 • Himawan Arief Sugoto
2023
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Recommendations for the Initiation of the Board of Directors' Decree concerning
38. October 09, 2023 • Himawan Arief Sugoto
General Risk Management Policy
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Discussion of Findings and Recommendations for Governance of the Sentul Data • Himawan Arief •
39. October 16, 2023
Center and Surabaya Data Recovery Center Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Review on the Meeting Decision of Credit Committee for the period of September
40. October 30, 2023 • Himawan Arief Sugoto
2023
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Report Preparation on the Execution of Risk Monitoring Committee Performance
41. October 31, 2023 • Himawan Arief Sugoto
Quarter III of 2023
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
42. November 14, 2023 Recommendations for Initiating Risk Appetite and Risk Tolerance in 2024 • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Recommendations for the Bank's Business Plan for 2024-2026 and the
43. November 20, 2023 • Himawan Arief Sugoto
Company's Work, Plan & Budget for 2024
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Review on the Meeting Decision of Credit Committee for the period of October
44. November 23, 2023 • Himawan Arief Sugoto
2023
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
544 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
No. Date of Meeting Meeting Agenda Meeting Attendee
• Armand B. Arief
• Herry Trisaputra Zuna
45. November 27, 2023 Recommendations for the 2024 Sustainable Finance Action Plan • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
46. November 28, 2023 Recommendations for Initiating the 2024 Action Plan (Recovery Plan). • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
Recommendations for Initiating Special Policies on Procedures for Implementing • Herry Trisaputra Zuna
47. December 01, 2023 the AML, PPT & PFWMD Programs and Technical Instructions for Implementing • Himawan Arief Sugoto
the AML, PPT & PFWMD Programs • Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Review on the Meeting Decision of Credit Committee for the period of October
48. December 04, 2023 • Himawan Arief Sugoto
2023
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
Recommendation on the Report of ISO Management Review Meeting
49. December 06, 2023 • Himawan Arief Sugoto
37001:2016 Anti-Bribery Management System (ABMS)
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
50. December 11, 2023 Drafting the Risk Monitoring Committee Work Guidelines and Manual • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
51. December 13, 2023 Drafting the Risk Monitoring Committee Work Program for 2024 • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
• Armand B. Arief
• Herry Trisaputra Zuna
52. December 27, 2023 Review on Credit or Funding Application to the Executives • Himawan Arief Sugoto
• Ignace Widiatmoko
• Pamuji Gesang Raharjo
MEETING FREQUENCY AND ATTENDANCE LEVEL OF THE RISK MONITORING COMMITTEE
Table of the Risk Monitoring Committee’s Meeting Frequency and Attendance Level
Risk Monitoring Committee Meeting
Name Position
Total Meeting Total Attendance Percentage
Armand B. Arief Chairman concurrently Member 52 52 100%
Herry Trisaputra Zuna Member 52 46 88,5%
Himawan Arief Sugoto Member 52 48 92,3%
Ignace Widiatmoko Member 52 52 100%
Pamuji Gesang Raharjo Member 52 52 100%
Work Plan and the Implementation of Duties of the Risk Monitoring Committee of 2023
In 2023, the Committee has implemented the work program that was prepared in the previous year. Most of the work programs have
been implemented, but there are several work programs that have not been implemented because there is no urgent need and/or
initiation from the relevant work units has been delayed. Details of the work program and implementation realization are presented as
follows:
PT Bank Tabungan Negara (Persero) Tbk 545
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Corporate
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No Work plan Implementation Information
1 REGULER
a Reviewing Risk Profile Report Accomplished -
b Reviewing Bank Soundness Level Report Accomplished -
Delivering review and inputs to the
c Board of Commissioners regarding Risk Accomplished -
Appetite and Risk Tolerance
Reviewing Company Bank Business
d Plans (RBB) and Work Plan & Budget Accomplished -
(RKAP)
Reviewing Sustainable Finance Action
e Accomplished -
Plan (SFAP)
f Reviewing Initial Recovery Plan Accomplished -
The resolution plan is periodically updated every 2 (two) years, and there
g Reviewing Initial Recovery Plan Not Accomplished was no significant conditions that required updating the resolution plan
in 2023.
Re-assessment of the Risk Management
h Accomplished -
Policy Guidelines (PKMR)
i Review on Compliance Reports Accomplished -
Submission of Self-Assessment Report
j Accomplished -
on Implementation of Bank Governance
2 Non-Reguler
a Strategic Initiation and New Regulations
• Review on Commercial Credit
Not Accomplished There has been no initiation from the relevant work unit
Early Warning System
• Review on Scoring Model SME Not Accomplished There has been no initiation from the relevant work unit
General and Specific Policy
b
Recommendations:
• Special Policy on AML-CTF Accomplished -
• Special Policies on Partner
Accomplished -
Cooperation Procedures
• General Risk Management Policy Accomplished -
Credit or financing policies are periodically reviewed every 2 (two) years,
• General Credit Policy Not Accomplished and there were no significant conditions causing these policies to be
reviewed and/or updated in 2023.
• Special Integrated Governance Due to the absence of a Company business group, the preparation of this
Not Accomplished
Policy policy would be carried out in the following year.
546 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
No Work plan Implementation Information
3 Monitoring the Implementation of Committee Recommendation
Communicating with the Working Unit of
Accomplished -
Risk Management
4 Discussion on Top Risk of Risk-Taking Unit
Requesting an explanation to the Risk
Accomplished -
Management Work Unit
5 Special Duties and Others
a Risk Monitoring Committee Meeting Accomplished -
Other Duties of the Chairman of the
b Accomplished -
Committee/ Board of Commissioners
Organs and Committees Under the Directors
Corporate Secretary
As a supporting organ to the Board of Directors in the implementation of good corporate governance, the Corporate Secretary has
a significant role in ensuring that the Company has been following the regulations related to the disclosure requirements in line with
the implementation of GCG principles. The Corporate Secretary has to perform corporate's responsibilities regarding the disclosure
of materials and relevant information to the stakeholders. The Corporate Secretary also provides relevant information to the Board of
Directors and Board of Commissioners, organizes the information, coordinates, and documents the meeting of the Board of Directors, the
joint meeting of the Board of Directors and the Board of Commissioners, GMS, and other activities with stakeholders.
The Structure of the Corporate Secretary
The Corporate Secretary is managed by the Corporate Secretary Division (CSD) which is led by the Corporate Secretary Division Head
(dhi. Corporate Secretary), and is responsible to the President Director in carrying out his/her duties. The Corporate Secretary is assisted
by a Senior Manager/Assistant Vice President who is responsible for each work unit including Planning & Operations, Reporting &
Community Development, and Communication.
Corporate Secretary
L1 Dewan Pengawas
Secretary
Syariah
L2 Planning & Commmunity
Development & Communication
Operations
Reporting
Planning & Capital Market Internal
budgetting Assurance Communication
Stakeholder
Protocol Sustainable Finance Relation
L3
Executive Comitter Media and Public
Executive Secretary
Support Relation
Executive Assistant Community
Development
PT Bank Tabungan Negara (Persero) Tbk 547
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Corporate
Governance
Functions, Duties, and Responsibilities of the Corporate Secretary
In carrying out its duties and responsibilities, the Corporate Secretary also refers to the OJK Regulation No.35/POJK.04/2014, dated
December 8, 2014, concerning Corporate Secretary of Issuers or Public Companies. Based on these regulations, the Corporate Secretary
shall perform its duties and responsibilities, which include:
1. Following-up the progress of the capital market, particularly in terms of the laws and regulations applied in the capital market sector.
2. Providing input to the Company's Directors and Board of Commissioners for Complying with the provisions of laws and regulations
in the capital market sector.
3. Assisting the Board of Directors and Board of Commissioners in the implementation of the corporate governance which includes:
a. Disclosure of information to the public, including the availability of information on the issuer or Company’s websites.
b. Report submission to the Financial Services Authority on schedule.
c. Conducting and documenting the General Meeting of the Shareholders (GMS).
d. Conducting and documenting meetings of the Board Directors and or Board of Commissioners.
e. Conducting orientation programs for the Board of Directors and/or the Board of Commissioners.
4. As a communicator between the Company and shareholders of issuers or public companies, Financial Services Authority, and other
stakeholders.
Corporate Secretary Profile
Period 1 January – 13 April 2023
Educational History
• Bachelor of Law from Sriwijaya University (1995)
• Master of Law from the University of Indonesia (2022)
Work experience
Started his career at PT Bank Tabungan Negara (Persero) Tbk since 1997 and served
as Pekanbaru Branch Head (2015), Makassar Branch Head (2016), Regional Office
V Head (2017), Corporate Secretary Division Head (2018) and Service Quality and
Distribution Division Head (2020).
Certification
• Risk Management Competency Level 4 - Banking Professional Certification Institute
Achmad Chaerul
• Refreshment of Risk Management Certification - PT Raharja Duta Solusindo
Corporate Secretary
Indonesian citizen, 53 years old, domiciled in
Bekasi City Period of Service
Term of office July 11, 2022 - April 13, 2023
Legal Basis for Appointment
Decree No.711/DIR.2022, July 11, 2022
548 PT Bank Tabungan Negara (Persero) Tbk
Page 180
2023 Annual Report
Period April 2023 – present
Educational History
• Bachelor (S1) in Social Sciences/Administration from the University of Indonesia
(1993)
• Master (S-2) in Commerce from The University of Sydney in 1998
Work Experience
Starting his career at PT Bank Tabungan Negara (Persero) Tbk in 2020 as Marketing
Communication Division Head and concurrently serving as Digital Channel Division
Head. He previously served at PT Bank Mandiri (Persero) Tbk as DH Retail Marketing
(2015), DH Corporate Communication (2010), and Regional Card Manager
Bandung (2009).
Certification
RAMON ARMANDO
Level 5 Risk Management Competency
Company Secretary
Indonesian citizen, 49 years old, domiciled in
Jakarta City Period of Service
Since April 14, 2023
Legal Basis for Appointment
Directors' Decree Number 231/DIR/2023 dated April 14 2023
Corporate Secretary Competency Improvement Program
Types of Training and Development
Time and place
Name Position Materials Organizer
Implementation
Competency / Training
PT Bank Tabungan
Internalization of BTN Mobile (Managerial) Jakarta, January 16, 2023
Negara (Persero) Tbk
Internalization of Security Awareness, User ID PT Bank Tabungan
Jakarta, February 3, 2023
and Password Management Negara (Persero) Tbk
Compliance Excellence February 2023
Achmad PT Bank Tabungan
Company Secretary Edition Anti-Bribery Management System Jakarta, February 6, 2023
Chaerul* Negara (Persero) Tbk
Policy (SMAP) (Managerial)
PT Bank Tabungan
Legal Risk Awareness Socialization Jakarta, March 15, 2023
Negara (Persero) Tbk
Compliance Excellence April 2023 Edition - PT Bank Tabungan
Jakarta, April 4, 2023
Know Your Employee (Managerial) Negara (Persero) Tbk
Internalization of Security Awareness, User ID PT Bank Tabungan
Jakarta, February 3, 2023
and Password Management Negara (Persero) Tbk
Compliance Excellence February 2023
PT Bank Tabungan
Edition Anti-Bribery Management System Jakarta, February 6, 2023
Negara (Persero) Tbk
Policy (SMAP) (Managerial)
PT Bank Tabungan
Legal Risk Awareness Socialization Jakarta, March 15, 2023
Negara (Persero) Tbk
Compliance Excellence April 2023 Edition - PT Bank Tabungan
Ramon Jakarta, April 4, 2023
Company Secretary Know Your Employee (Managerial) Negara (Persero) Tbk
Armando**
BTN Leadership Forum 2023 Semarang, 12 – 13, May 2023 Korn Ferry
Compliance Excellence June 2023 Edition -
PT Bank Tabungan
Guidelines for Implementing Procurement of Jakarta, June 7 – 22, 2023
Negara (Persero) Tbk
Goods and Services (Managerial)
Compliance Excellence July 2023 Edition - PT Bank Tabungan
Jakarta, July 10, 2023
Data Privacy Awareness (Managerial) Negara (Persero) Tbk
Internalization of Corporate Governance PT Bank Tabungan
Jakarta, July 17, 2023
(GCG) and Code of Conduct Negara (Persero) Tbk
PT Bank Tabungan Negara (Persero) Tbk 549
Page 181
Corporate
Governance
Types of Training and Development
Time and place
Name Position Materials Organizer
Implementation
Competency / Training
Socialization of the Implementation of Fraud PT Bank Tabungan
Jakarta, July 20, July 2023
Risk Assessment (FRA) Technical Instructions Negara (Persero) Tbk
Internalization of IT, Digital and Cyber Risk PT Bank Tabungan
Jakarta, July 21, 2023
Management 2023 Negara (Persero) Tbk
PT Bank Tabungan
Internalization of Know Your Employee (KYE) Jakarta, September 1, 2023
Negara (Persero) Tbk
Internalization of PPDigital and New BTN PT Bank Tabungan
Jakarta, September 5, 2023
Policies and Procedures Negara (Persero) Tbk
Compliance Excellence September 2023
PT Bank Tabungan
Edition - Virtual Branch & Online Onboarding Jakarta, September 11, 2023
Negara (Persero) Tbk
for Open Account (Managerial)
Chicago, USA, September 18 – PT Bank Tabungan
AGLP "Leading Innovation in Global Econo
22, 2023 Negara (Persero) Tbk
PT Bank Tabungan
Anti Money Laundering (AMOLA) Jakarta, October 2, 2023
Negara (Persero) Tbk
PT Bank Tabungan
AMOLA Mini Series Episode 3 2023 Jakarta, October 4, 2023
Negara (Persero) Tbk
Compliance Excellence October 2023 Edition
PT Bank Tabungan
- KRING BTN Pre-Retirement and Retirement Jakarta, October 16, 2023
Negara (Persero) Tbk
(Managerial) Products
Internalization of the Road Map Program
PT Bank Tabungan
Campaign & Human Capital Strategic Jakarta, November 1, 2023
Negara (Persero) Tbk
Initiatives 2023 – 2025
Internalization of Bank BTN Outlet Service PT Bank Tabungan
Jakarta, November 6, 2023
Standards Policy Negara (Persero) Tbk
Compliance Excellence November 2023
Edition - Limitation of Authority to Deposit PT Bank Tabungan
Jakarta, November 15, 2023
and Withdraw Funds and Pick Up Service Negara (Persero) Tbk
(Managerial)
Internalization of Strategic Business Units PT Bank Tabungan
Jakarta, December 1, 2023
(SBU) Negara (Persero) Tbk
Provision and Level 5 Risk Management PT Bank Tabungan
Jakarta, December 6 - 7, 2023
Certification Examination Negara (Persero) Tbk
Internalization of New Internal Regulations PT Bank Tabungan
Jakarta, December 19, 2023
General Risk Management Policy Negara (Persero) Tbk
*Resigned office on 13 April 2023
**Takes office on April 14 2023
Implementation of Corporate Secretary Duties in 2023 c. Regulation of the Minister of State-Owned Enterprises
Number PER-3/MBU/03/2023 concerning Organs and
Throughout 2023, the Corporate Secretary has carried out the Human Resources of State-Owned Enterprises
following duties and responsibilities: d. Financial Services Authority Regulation no. 17 of
1. Submitting Capital Market Developments to the Board 2023 concerning Implementation of Governance for
of Directors and Board of Commissioners, one of which Commercial Banks.
is by conveying information about the latest regulations 2. Communication program to the capital market community
and provisions in the capital market sector that must be together with Investor Relations. The method used is as follows:
implemented by the Company. Some of the new regulations a. Direct, through the General Meeting of Shareholders
that were socialized and internalized in internal regulations and Public Expose.
by the Corporate Secretary are: b. Indirect, through Annual Reports, Publication of Financial
a. Minister of State-Owned Enterprises Regulation Number Reports, and Press Releases.
PER-1/MBU/03/2023 concerning Special Assignments c. Information Disclosure to, among others, shareholders,
and Social and Environmental Responsibility Programs relevant regulators, and/or the public.
for State-Owned Enterprises 3. Fulfillment of Information disclosure obligations as regulated,
b. Minister of State-Owned Enterprises Regulation Number among others, in:
PER-2/MBU/03/2023 concerning Guidelines for a. OJK Regulation no. 8/ POJK.04/2015 dated 25 June
Governance and Significant Corporate Activities of 2015 concerning Issuer or Public Company Websites,
State-Owned Enterprises.
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b. OJK Regulation no. 31/ POJK.04/2015 dated 22 5. Relations with the Media and Access to Information
December 2015 concerning Disclosure of Material The Corporate Secretary always strives to establish good
Information or Facts by Issuers or Public Companies, relations with mass media, both electronic media (TV,
c. Decree of the Board of Directors of the Indonesian Stock radio), print media (newspapers, magazines) and online
Exchange No. Kep-00066/BEI/09-2022 Concerning media. During 2023, the Corporate Secretary has published
Amendments to Regulation Number I-E Concerning the press releases and photo news which have news value for
Obligation to Submit Information, the Company, namely regarding the development of the
Company's performance, business, TJSL and operations,
During 2023, the Corporate Secretary has submitted 9 (nine) approximately 187 (one hundred and eighty seven) reports
information disclosures to the OJK/Exchange. All reports are consisting of 102 (one hundred and two) press release and
submitted within the deadline in accordance with applicable 85 (eighty five) news photos.
regulations, namely no later than the end of the 2nd (second) 6. Organizing General Meeting of Shareholders (GMS)
work after a decision or the presence of material information The Corporate Secretary coordinates the organization of
or facts that may influence the value of company securities or the Company's General Meeting of Shareholders (GMS) by
investors' investment decisions. In addition to the information referring to OJK Regulation No. 15/ POJK.04/2020 dated
disclosure report above, the Corporate Secretary also coordinates 20 April 2020 concerning Plans and Implementation of the
the delivery of explanations if there are questions or requests General Meeting of Shareholders of Public Companies.
from the Exchange regarding news related to the Company. In During 2023, the Company held 2 (one) GMS, namely the
accordance with Exchange Regulation No. I-E, Listed Companies Extraordinary GMS on January 11 2023 and the Annual
are obliged to provide written responses to matters questioned by GMS on March 16 2023. All stages of the GMS have
the Exchange, no later than 1 (one) Exchange Day after receiving been carried out in accordance with the POJK mentioned
a request for explanation from the Exchange, whether submitted above and the Company's Articles of Association, including
by the Exchange via facsimile or other delivery media. During notifications, announcement and summons for the GMS as
2023, the Company received 7 (seven) requests for explanations well as delivery of the minutes and minutes of the GMS.
from the Exchange and OJK. 7. Organizing and Documenting Directors' Meetings and
Directors' Meetings with the Board of Commissioners,
4. Increased Access to Information to the Public including:
The Company always makes it easy for stakeholders and/ a. Receive proposed agendas and materials that will be
or the public (public) to access information and communicate decided at Board of Directors Meetings and Board of
with stakeholders using a one door policy which is assisted Directors Meetings with the Board of Commissioners
in coordination by the Corporate Secretary. The Company from other Divisions/Desk/work units.
also improves the quality of information delivery to the b. Ensure that the delivery of materials, quorum and decision
public by providing Public Information Disclosure services making at Board of Directors Meetings and Board of
on the Company's website, in order to fulfill the following Directors Meetings with the Board of Commissioners run
provisions: in accordance with applicable regulations.
a. Law of the Republic of Indonesia no. 14 of 2008 c. Prepare minutes signed by the Directors who attend the
dated 30 April 2008 concerning Openness of Public Directors' Meeting and the Directors' Meeting with the
Information. Board of Commissioners initiated by the Directors.
b. Republic of Indonesia Government Regulation no. 61 of d. Administering minutes of Directors' Meetings. Convey
2010 dated 23 August 2010 concerning Implementation the decisions of the Board of Directors Meeting and
of Law no. 14 of 2008 concerning Openness of Public the Board of Directors Meeting with the Board of
Information. Commissioners to the relevant Division/Desk/work unit
c. Information Commission Regulation no. 1 of 2010 dated for immediate follow-up.
7 June 2010 concerning Public Information Service
Standards. During 2023, the Corporate Secretary has coordinated
the organization of 255 (two hundred and fifty five)
Apart from publications via the Company's website, the public Board of Directors meetings and 6 (six) Board of
can also access information about the Company through mass Commissioners meetings inviting the Board of Directors
media, as well as social media consisting of Facebook, Twitter, and 6 (six) Board of Directors meetings inviting the Board
YouTube and Instagram which are managed jointly with the of Commissioners.
Marketing Communication Division. 8. Organizing an Orientation Program for new members of
the Board of Directors and Board of Commissioners, namely
Mr. Oni Febriarto Rahardjo, Mr. Hakim Putratama, and Mr.
Mohamad Yusuf Permana.
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IMPLEMENTATION OF THE DUTIES OF THE CORPORATE SECRETARY AS INFORMATION AND DOCUMENTATION MANAGEMENT
OFFICER (PPID)
Public Information Services Policy A. Facilities and Infrastructure
The Company as a Public Institution, implements openness Central PPID operates at the Company’s Head Office which
public information in accordance with the following provisions: is located at Menara BTN Jakarta. Central PPID is assisted by
1. Law Number 14 of 2008 concerning Openness of Public Public Information Service Officers located in Branch Offices
Information. throughout Indonesia. So, to support inclusive information
2. Government Regulation Number 61 of 2010 concerning services at PPID BTN, the Company has prepared various
Implementation of Law Number 14 of 2008 concerning information services both digital and non-digital as follows:
Openness of Public Information.
3. Information Commission Regulation Number 1 of 2021 1. Digital Based Information Services
concerning Public Information Service Standards. In today’s modern world, optimizing technology is very
4. Information Commission Regulation Number 1 of 2022 important for information access to be more dynamic
concerning Monitoring and Evaluation of Public Information and flexible, so the Company has taken the initiative to
Openness. provide a platform for the public to obtain information
online through the PPID Website and BTN PPID Android
As a support commitment to realizing inclusive public information and iOS applications.
services in implementing the KIP Law, the Company has issued a policy • Website BTN PPID
regarding Procedures for Requesting Information and Submitting The Company has prepared facilities to access
Public Information which is outlined in the following provisions: information online via the BTN PPID website https://
1. PT Bank Tabungan Negara (Persero) Tbk Special Policy ppid.btn.co.id/. Requests for Public Information can
Number 9-AD concerning Operational Activities of the be made easily by filling out the online registration
Corporate Secretary Chapter IX Procedures for Submitting on the website. Apart from that, mandatory, periodic
Public Information. and immediate public information including the latest
2. PT Bank Tabungan Negara (Persero) Tbk Technical Instructions news related to the company can also be accessed
Number 9-AD concerning Submission of Information to the via the BTN PPID website.
Public.
Public Information Services
In line with the Vision and Mission of PPID BTN, the Company
provides inclusive public information services by ensuring that the https: ppid.btn.co.id/
information provided can be accessed by everyone, including people
with disabilities, taking into account factors such as accessibility,
language and special needs of users, by providing infrastructure,
resources. human resources and budget are detailed as follows:
552 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
• BTN PPID Mobile Application
Along with technological developments, public information services can also be provided through the BTN PPID mobile
application which can be downloaded via the Google Play Store and Apps Store. People can access it via gadgets or smart
phones with an internet network anywhere.
PT Bank Tabungan Negara (Persero) Tbk 553
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Corporate
Governance
2. Non Digital Information Services
The Company provides a room for the public to come directly/face to face to submit requests for public information. The Public
Information Service Room is located on the 20th Floor of the BTN Tower, Jalan Gajah Mada Number 1, Central Jakarta and the
nearest Branch Office of Central PPID.
One of the public information rooms at the Branch Office:
554 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
3. Other Supporting Information Services
Along with the ease of obtaining information, people with disabilities are also the Company’s main concern, this is done by
providing supporting facilities such as walkways and special wheelchairs as well as assistance in obtaining information by service
officers. In addition, to support services for people with disabilities, basic disability communication training is provided to branch
office customer service.
Access for Persons with Disabilities at one of the branch offices:
B. Human Resources
There are 3 (three) Central PPIDs located at Bank BTN Head
Office who are organic employees of Bank BTN. Meanwhile,
Public Information Service Officers on duty at all Bank BTN
Branch Offices are organic employees who also serve as
Customer Service. Strengthening human resources for public
information services is also carried out by the Company
in order to increase insight and competence with the aim
of providing the best service for the community, especially
people with disabilities, in obtaining public information.
The Company provides basic communication training for
disabled people for public information service officers (Dhi.
Customer Service) at Branch Offices
C. Information Services Budget
The Company allocated a budget for public information
services in the Corporate Secretary Division’s operational
budget post of IDR 500,000,000 with actual budget
absorption of IDR 154,500,000. The budget was used to
carry out focus group discussions on filling out the 2023
KIP Monitoring and Evaluation questionnaire as well as
developing the PPID BTN website and mobile application
(Phase 1)
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Corporate
Governance
DETAILS OF PUBLIC INFORMATION SERVICES
Time of Service
As stated in the Company’s Internal Regulations regarding the mechanism for requesting public information, the Public Information
Services Officer shall submit the response to the request to the applicant no later than 10 (ten) working days from receipt of the request.
Recapitulation of Public Information Services in 2023
Time of Providing Information
Applicant Amount
Information Rejected Partially Given Given
Individual 3 1 - 2
Legal Entity 0 10 Working days - - -
Group of People 0 - - -
During 2023, there were no submissions or resolutions of Public Information disputes
Public Information Administration Management System
PPID’s duties and functions range from identification of the 7. Through the BTN PPID Android application which can be
information produced, storage, documentation to the provision downloaded via the user’s smartphone.
and service of public information. In the context of managing
public information administration, information recording is set out
in the Public Information Register which consists of registration
of requests, notifications, rejections and objections to public Public Information Request Procedure
information and is available in the form of:
1. Hard copy or soft copy,
2. Periodic, at any time, and/or immediately, and
Flow of Information Request
3. The storage period for public information refers to the
Company’s archive management provisions.
Public Information Request Procedure
PPID provides a PPID provides a
Information requests by the public can be made through open registration number registration number
PPID checks
completeness of
access to the public provided by the Company. and records it in the and records it in the
documents (3 days)
register book register book
1. The public can come directly to the Central PPID Office at
the Head Office - Menara BTN Floor 20 Jalan Gajah Mada
Number 1 Central Jakarta or to the nearest Branch Office in
The applicant
the information user area.
completes the
2. Information can also be requested via letters sent to the documents
(3 working days)
Central PPID Office and/or the nearest Branch Office.
The documents are
3. If via email, it can be sent to csd@btn.co.id. complete
The document is
incomplete
4. If you find it easier to communicate by telephone, you can The applicant
contact the Central PPID at 021-6336789 Ext. 2003. did not complete
teh Documen (3
5. Messages requesting information can also be sent via the working days)
Whatsapp application to number 0877-7150-0286.
6. Another information channel which is currently very easy to Written notification Accepted
access is also monitored for follow-up, namely the website (10 working days) +
Certificate
can be extended Rejected
https://ppid.btn.co.id. (7 working days)
Incomplete
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OBSTACLES IN THE
IMPLEMENTATION OF
PUBLIC INFORMATION
SERVICES
Procedure for Filing Objection to
Public Information Requests There were several obstacles in the implementation of
Public Information Services during 2023. These obstacles
Flow of Information Request Objection Progress arise from internal and external parties to the Company.
Along with the current development of public information
openness, the obstacles that occur also involve the
convenience of applicants getting public information
face to face at the service branch office. Applicants who
come directly to the branch office will meet with Public
Information Service Officers in the Customer Service work
The applicant PPID provides a PPID superiors
submitted a written registration number provided a written area, however not all of the Company’s Branch Offices
objection to the and record it in the response have a layout with a digital banking hall format so there is
PPID superior register book (30 working days)
no similarity in comfort for applicants who come directly.
Then, from the external side, it still occurs among information
applicants who request information that the Company has
conveyed either directly through the interface or via social
media and other electronic media such as websites and
Approve mobile applications. However, it is the service officer’s
Refusal must include
an information obligation to continue to provide information so that the
exception decision applicant can be properly literate.
Done letter
RECOMMENDATIONS AND FOLLOW-UP PLANS FOR
BANK BTN’S PUBLIC INFORMATION SERVICES IN 2024
From the implementation of public information services in 2023, the Company has several recommendations and follow-up plans that
can improve and support the performance of public information services in 2024, including:
1. The company plans to carry out a transformation of the PPID BTN organizational structure to make it more agile and efficient in terms
of service performance, supervision and optimal target achievement..
2. Implementation of public information service facilities and infrastructure, especially for people with disabilities.
3. Make optimal efforts to provide an equal service experience in all Branch Offices by providing space for public information services
that are comfortable and integrated with digital services..
4. Carry out website and mobile application development as well as socialize the Company’s digital information services to the public.
5. Prioritize socialization and/or training related to Public Information Openness to public information service officers at Branch Offices
throughout Indonesia.
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Corporate
Governance
The Function of the Internal Audit Division 1. Point 1 states that the Internal Audit Division (IAD) is an
Internal Audit Work Unit (SKAI) in the Bank organization
The internal audit functions as a strategic business partner whose position is directly under the President Director.
for the management in optimizing the implementation of the 2. Point 2 states that the IAD as referred to in point 1 is led
Company's Good Corporate Governance, risk management, by a Division Head who is directly responsible to the Main
and providing assurance and recommendation independently Director.
and objectively on the Company's internal control. The internal 3. Point 3 states that the Head of IAD as referred to in point 2
audit function is carried out by the Internal Audit Division (IAD) is appointed and dismissed by the President Director after
through an evaluation process based on the objective risk-based obtaining approval from the Board of Commissioners by
audits and consulting services, especially those concerning the considering the recommendations of the Audit Committee
improvement and refinement of risk management, control, and and reporting to the Financial Services Authority.
governance processes. This function is carried out through
proactive, enthusiastic, and dynamic approach by conducting The Parties Entitled to Appoint and Terminate the Head of
effective communications, and focusing on business and Internal Audit Vision
stakeholder’s orientation, understanding the root of the problem
about areas with high-risk, emphasizing findings on quality, and Parties involved in the process of appointing or dismissing the
recommending practical and workable solutions. Head of the Internal Audit Division are the President Director, the
Board of Commissioners, and the Financial Services Authority
The Position of the Internal Audit Function in the as regulators. The process of appointing or dismissing which
Organizational Structure describes the involvement of the several parties referred to is as
follows:
The position of the Internal Audit Division (IAD) as executor 1. The Director conducts a fit and proper test on candidates for
of the internal audit function is under the supervision of the the Head of the Internal Audit Division.
President Director as determined based on Technical Instructions 2. The President Director submits a request for approval for
No.PT.3-A.6 dated 14 September 2023 concerning the the appointment/dismissal of the Head of the Internal Audit
Organizational Structure of the Head Office, Regional Offices Division to the Board of Commissioners.
and Branch Offices. In addition, the position of the internal audit 3. The Board of Commissioners approves or disapproves of the
function is also explained in the Internal Audit Charter which is appointment/dismissal of the Head of the Internal Audit Division.
regulated in Special Policy No.KK.7-A dated 27 April 2023 as 4. The Board of Commissioners and the Board of Directors
last amended on 31 October 2023, in Chapter II Structure and submit reports on the appointment/dismissal of the head of
Position of the IAD, namely: the Internal Audit Division to the Financial Services Authority
as the regulator.
Internal Audit Division Organizational Structure
Internal Audit
Dewan Pengawas Dewan
DeputyPengawas
Internal
Secretary Syariah
Audit
Syariah
Fraud Investigation
General Audit IT Audit Audit Planning, Reporting,
& Whistleblowing
Quality Assurance System Development Counterparty &
system
& Policy Documentation Audit
General Whistleblowing
Conventional Audit Planning External Audit
ICT Audit System Quality Assurance Reporting
Audit & System
Coordinator Internal Audit Monitoring &
Development Counterparty
General Sharia Anti Fraud Audit Policy Internal Audit
Audit Quality Assurance Reporting,
Coordinator & Procedure
ISO Audit Monitoring &
Development
Documentation
Audit
Ikhtisar Lintas
Divisi & Root Fraud
Cause Analyst Investigation Audit Data Analytics
Digital Forensic
Analyst
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The Profile of The Head of Internal Audit
Educational background
• Diploma (D3) of Accounting from State College of Accountancy (1995)
• Bachelor degree (S1) of Accounting from Indonesia University (1998)
• Master (S2) of Accounting from The University of Queensland, Australia (2003)
Work experience
• Auditor/Investigator of the Indonesian Financial Audit Agency (1995-
2010)
• Fraud Risk Management Division Head, Bank Permata Tbk (2011-
2020)
• Post Mortem & Forensic Audit (Special Audit) Division Head, Bank
Exim Indonesia (2020-2021)
• Internal Audit Division Head, Bank BTN (2021- present)
Hendratno Tri Wibowo
Internal Audit Division Head
Certification
Indonesian citizen, 49 years old, domiciled in
South Tangerang City • Certified Internal Audit Executive (CIAE)
• Risk Management Competency Level 4 – Banking Professional
Certification Institute
Legal Basis for Appointment
• Board of Directors Decree No.642/DIR/2021 July 26, 2021
concerning the Head of the Internal Audit Work Unit of PT Bank
Tabungan Negara (Persero) Tbk.
• Letter of the Board of Commissioners of PT Bank Tabungan Negara
No.60/KOM/ BTN/V/2021 dated May 05, 2021 regarding
Approval of the Proposed Appointment of the Head of the Internal
Audit Division/Head of the Internal Audit Work Unit (IAWU).
Internal Audit Charter Duties and Responsibilities of the Internal Audit Division
The Internal Audit Division has been equipped with a Work Guide The Internal Audit Division assists the duties of the President
called the Internal Audit Charter which has been prepared since Director and the Board of Commissioners as well as all levels
2002 and then updated and finalized based on Special Policy of management in ensuring the adequacy of the Company's
No.KK.7-A dated 27 April 2023 as last amended on 31 October internal control system and providing strategic and constructive
2023 regarding the Internal Audit Charter. The Internal Audit suggestions for the management of the Company within the
Charter is also the basis for the existence and the implementation framework of implementing good and healthy corporate
of supervisory duties and responsibilities for IAD. Therefore, governance with the following tasks:
the Internal Audit Charter is disseminated to all employees 1. To assist the duties of the President Director and the Board
and other related parties to encourage the effectiveness of the of Commissioners in carrying out supervision by elaborating
implementation of the internal audit function. The contents of the operationally in planning, implementing, and monitoring
Internal Audit Charter are as follows: audit results.
1. Internal Audit Division Mission 2. To make analysis and assessments in the terms of finance,
2. Structure and Position of the Internal Audit Division accounting, operations, and other activities through on-
3. Scope site audits and off-site monitoring, including conducting
4. Duties, Responsibilities, and Authorities management audits of all Bank’s work units;
5. Independence, Objectivity and Prohibition of Duplication of 3. To identify all possibilities to improve and increase the
Duties and Positions of Internal Auditors efficiency of the use of resources and funds.
6. Code of Ethics and Requirements for Internal Auditors 4. Provide suggestions for improvement and objective
7. Use of External Party Services in Carrying Out Internal Audits information about the activities examined at all levels of
8. Relationship between the Internal Audit Division and External management.
Auditors or Legal Experts
9. Others
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Corporate
Governance
5. Prepare and implement the Annual Internal Audit plan and 2. Communicate directly with the Board of Directors, Board of
budget allocation for implementing the internal audit function Commissioners, Audit Committee and/or Sharia Supervisory
6. Test and evaluate the effectiveness of the implementation of Board as well as members of the Board of Directors, Board of
the internal control system, risk management and corporate Commissioners, Audit Committee and/or Sharia Supervisory
governance processes in accordance with statutory Board.
regulations and Bank policies. 3. Hold regular and incidental meetings with the Board of
7. To carry out inspections and assessments on the efficiency and Directors, Board of Commissioners, Audit Committee
effectiveness in the fields of finance, accounting, operations, and/or Sharia Supervisory Board in connection with the
human resources, marketing, information technology, and implementation of their duties and functions.
other activities; 4. Coordinate its activities with the activities of the external
8. To compile an audit report and submit the report to the auditors.
President Director and the Board of Commissioners; 5. Participate in strategic meetings.
9. To control, analyze, and report the implementation of follow-
up improvements that have been suggested; Personnel Composition of the Internal Audit Division
10. To cooperate with the Audit Committee;
11. To develop a program to evaluate the quality of the internal The Company is very concerned about the adequacy of the
audit activities; composition of Internal Audit Division personnel in supporting
12. To carry out special inspections (audits) if necessary. the implementation of their duties both in terms of qualifications
and competency. Up to December 2023, the number of Internal
The Authorities of the Internal Audit Division Audit Division personnel is 79 (seventy nine) people led by 1
(one) Division Head and assisted by 1 (one) Secretary, 1 (one)
To be able to carry out audit missions, functions and tasks, the Deputy Division Head, 39 (thirty nine) ) people in the General
IAD has at least the following authorities: Audit Department, 7 (seven) people in the IT Audit Department, 9
1. Access all information, data including but not limited to (nine) people in the Fraud Investigation & Whistleblowing System
employee data and resources as well as other matters Department, 8 (eight) people in the Quality Assurance Department,
deemed necessary related to their duties and functions. 6 (six) people in Audit Planning, Systems Development & Policy
Department, and 7 (seven) people in the Reporting, Counterparty
& Documentation Audit Department.
The following is the composition of Internal Audit Division personnel based on the education:
25 23 20
20
15 11 11 10
87
8
10 53 55
5 6 66
11 11 11 11 1 1 11 11 1 11 11 11 11 11
5
0
S1 Ekonomi Pembangunan
S2 Magister Manajemen
S1 Perbankan Syariah
D3 Teknik Informatika
S2 Magister Akutansi
S2 Teknik Informatika
S1 Ekonomi Syariah
S2 Ekonomi Syariah
S2 Magister Hukum
S1 Oseanografi
S1 Administrasi
D3 Manajemen
S1 Manajemen
S1 Matematika
S1 Informatika
S1 Keuangan
S1 Perikanan
S1 Peranian
S1Arsitektur
S1 Akutansi
S1 Hukum
S1 Teknik
2022 2023
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2023 Annual Report
Competency Development Program for the Internal Audit Division
Each IAD member is facilitated and encouraged to develop their competence in supporting the implementation of the internal audit
function. Competency development is carried out by means of knowledge sharing between the Head of IAD, Directors, and auditors on
Internal Policies and Procedures, certification programs, education and training, workshops and seminars. During 2023, competency
development that has been carried out in the form of both internal and external training includes the following:
Internal Audit Division Personnel Competency Development Table
Number of
No Name of Education/Training Organizer Implementation date
participants
Sertifikasi
Provision and Examination for Level 1 Risk
1 PT Garda Multi Talenta February 15 - 16, 2023 1
Management Certification
July 13, 2023 (batch 1) 3
July 18, 2023 (batch 2) 10
July 20, 2023 (batch 3) 8
2. Refreshment Certification in Banking Risk Management PT Garda Multi Talenta August 02, 2023 (batch 4) 8
August 09, 2023 (batch 6) 1
August 10, 2023 (batch 7) 7
August 19, 2023 (batch 8) 1
Association of Certified Fraud
3. Certified Fraud Examiner (CFE) Certification Training August 7-11, 2023 1
Examiners (ACFE)
Certification Training on Certification in Audit Indonesian Audit Committee August 22 – 24, 2023,
4. 1
Committee Practices (CACP) Association (IKAI) August 28, 2023
Qualified Internal Auditor (QIA) Certification Training Internal Audit Education
5. August 21 - 26, 2023 2
- Pre-Managerial Foundation (YPIA)
September 11 - 20, 2023 1
Qualified Internal Auditor (QIA) Certification Training Internal Audit Education
6. October 23 - November 01,
– Managerial Foundation (YPIA) 1
2023
Certified Anti-Fraud Manager (CAFM) Certification Asia Anti Fraud Management
7. September 4 - 6, 2023 3
Training (AAFM)
October 02 - 5, 2023 (part 1)
The Institute of Internal Auditors
8. Certified Internal Auditor (CIA) Certification Training October 9 - 11, 2023 (part 2) 1
(IIA)
October 16 - 18, 2023 (part 3)
9. ISO 9001:2015 Lead Auditor Certification Training PT BSI Group Indonesia 09 - 13 Oktober 2023 2
Training and Workshops
1. Bank BTN Business Process Refreshment Training 2023 Bank BTN January 05 to 17 , 2023 39
Bank BTN (Internal ITPD with 3rd
2. BTN IT Planning and Management Training January 5 and 12, 2023 8
party partners)
3. BTN IT Network Infrastructure Training Bank BTN January 06, 2023 8
4. BTN IT Security Training Bank BTN January 27 to 31, 2023 8
January 16 to 20, 2023
Classical Education 1 of Bank BTN Talent Development (Batch 1).
5. BTN & LPPI Bank 4
Program 2023 January 20 to 24, 2023
(Batch 3).
6. Payment Card Industry Data Security Standard Training PT Systech Global Information January 9 to 11, 2023 8
7. OPICS Application Training PT Abhimata Persada January 13, 2023 8
Training on Fundamentals of Trade Finance from Audit Alta Perfecto Training &
8. January 20 to 21, 2023 8
Perspective Consulting
Training on Fundamentals of Treasury Operations from Alta Perfecto Training &
9. January 24 to 25, 2023 13
Audit Perspective Consulting
Training on Fundamentals of Treasury Operations from Alta Perfecto Training &
10. January 24 to 25, 2023 13
Audit Perspective Consulting
Indonesian Banking Development
11. Human Capital Overview Training for Auditors January 26 to 27, 2023 13
Institute (LPPI)
12. Impactful Presentation Skill Education Batch 1 PT SGS Indonesia February 2 - 04, 2023 2
PT Bank Tabungan Negara (Persero) Tbk 561
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Corporate
Governance
Number of
No Name of Education/Training Organizer Implementation date
participants
OJK Institute Webinar "Implementation of Artificial Financial Services Authority
13. February 02, 2023 1
Intelligence in the Financial Services Industry" (OJK)
14. Data Analysis and Visualization Training Using Excel DQ Lab Trainer February 06 - 08, 2023 25
15. PPDigital Training Bank BTN February 15, 2023 2
Widyaiswara Education and
16. Investigation Audit Training February 13, 2023 15
Training Agency BPK RI
The Institute of Internal Auditors
17. Communication Skills Training for Internal Auditors February 15 - 16, 2023 32
(IIA)
The Institute of Internal Auditors
18. Communication Skills Training for Senior Auditors February 15 to 16, 2023 26
(IIA)
19. Workshop on 2023 Audit Provision IAD & Deloitte February 17, 2023 27
Training on Identifying Critical Points of Fraud in
Fraud Auditing Development
20. Procurement of Goods/Services and Supply Chain February 20 to 21, 2023 13
Institute
Financing
21. Impactful Presentation Skill Education Batch 2 PT SGS Indonesia February 23 - 25, 2023 1
Expert Talk Session - "The Future of Competitive
22. Mr Ignasius Jonan March 04, 2023 8
Strategy for Great Business Transformation" Bank BTN
OJK Institute Webinar "Utilizing Big Data Analysis in Financial Services Authority
23. March 30, 2023 2
Improving Financial Services Industry Performance" (OJK)
Banking and Finance
24. Single Customer View (SCV) Reporting Training April 12 to 13, 2023 1
Development Center
25. Webinar on APU and PPT 2023 Rafi Wisesa April 12, 2023 2
April 10 to 14, 2023 (Batch 1).
Classical Education 2 Bank BTN Talent Development
26. Bank BTN May 08 – 12, 2023 (Batch 2) 4
Program 2023
May '22 – 26, 2023 (Batch 3)
27. Leadership Forum “Envisioning Culture For Leader” PwC and McKinsey May 11 - 14, 2023 2
Webinar "How to Manage Climate Related Risk in Financial Services Authority
28. June 15, 2023 1
Banking Industry" (OJK)
Webinar "Awareness of the Implementation of APU
Center for Financial Transaction
29. and PPT Programs Ahead of the General Election/ June 21, 2023 2
Reports and Analysis (PPATK)
Pilkada"
30. Training on Digital Marketing Strategy Patrick Rimba July 04, 2023 1
Internal Audit Education
31. Internal Auditor Conference (KAI) 2023 July 05 - 06, 2023 3
Foundation (YPIA)
Workshop on the Indonesian Institute for Corporate The Indonesian Institute For
32. July 12 - 13, 2023 1
Governance (IICG) Corporate Governance (IICG)
Training on Identification of Suspicious Financial
Banking Compliance Director
33. Transactions and Determining the Origin of Criminal July 17 - 18, 2023 (Batch 4) 1
Communication Forum
Offenses
34. Training on Oxygen Forensic Extraction in a Box Bounga Informatics Solutions July 26 - 28, 2023 2
Bank Internal Audit Association
35. IAIB National Conference 2023 July 12 - 13, 2023 3
(IAIB)
PT Hacktivate Teknologi
36. Intro to Python for Data Science Training July 24 - September 18, 2023 2
Indonesia
Training on the Use of eProcurement, Goods and/or
37. Bank BTN August 22, 2023 1
Services Procurement Policy and Archives
Corruption Eradication
38. Public Complaint Handling Training August 14 - 18, 2023 2
Commission (KPK)
The Institute of Internal Auditors 30 Agustus - 01 September
39. August 22 - 24, 2023 3
(IIA) 2023
The Institute of Internal Auditors August 30 - September 01,
40. IIA Indonesia National Conference 1
(IIA) 2023
Financial Services Authority
41. OJK Webinar "Leadership in Changing Atmosphere" August 24, 2023 1
(OJK)
Webinar "Effectiveness of Digital Maturity Assessment Banking Compliance Director
42. August 28, 2023 1
in Measuring Banking Digital Transformation Maturity" Communication Forum (FKDKP)
BUMN Leadership &
43. Training on GRC Masterclass Program September 07, 2023 1
Management Institute (BLMI)
562 PT Bank Tabungan Negara (Persero) Tbk
Page 194
2023 Annual Report
Number of
No Name of Education/Training Organizer Implementation date
participants
Workshop on Professional Standards and Code of Internal Audit Education
44. September 11 - 12, 2023 2
Ethics for Internal Auditors Foundation (YPIA)
Training on Integrated TPK Whistleblowing System Corruption Eradication
45. September 12, 2023 4
Application Commission (KPK)
Association of Certified Fraud
46. National Anti-Fraud Conference 2023 September 13 - 14, 2023 12
Examiners (ACFE)
E-Learning for Increasing the Understanding of
Corruption Eradication
47. Gratifications - Corruption Eradication Commission October 12 - 14, 2023 1
Commission (KPK)
(KPK) in 2023
Indonesian Audit Committee
48. National Conference on Audit Committees October 19, 2023 1
Association (IKAI)
Training on Handling Virtual Assets in the Law
49. Bank BTN November 02 - 03, 2023 2
Enforcement Process
Refreshment of LHPK Material on Payment Systems and
50. Bank Indonesia November 03, 2023 1
Financial Market Instructure of BI and KPHDN in 2023
Training on Integrated End to End Procurement
51. Bank BTN November 6 - 15, 2023 1
Application
Training on Identification of Suspicious Financial
Banking Compliance Director November 15 - 16, 2023
52. Transactions and Determining the Origin of Criminal 2
Communication Forum (Batch 6)
Offenses
Indonesian Human Capital Forum "Elevating
Indonesian Human Capital Forum
53. Cybersecurity Awareness for SOEs: Empowering November 21, 2023 2
(FHCI)
Digital Talents Readiness"
Internal Audit Education
54. National Seminar on Internal Audit (SNIA) December 6 - 7, 2023 2
Foundation (YPIA)
Professional Certification of the Internal Audit Division
The number of Internal Audit Division personnel’s certification for the position of December 2023 is as follows:
90
83
80 77
70 62
57
60
50
40
30
14 66 6 5
20 4
12 3 3 3
4 3
3
10 2 2 2 2 2 2
1
0 0
0
ISO:37001:
9001:2015
CAFM
UKMR
CACP
2016
CFRA
CISA
CIAE
COF
QIA
CFE
ISO
CA
ITIL
2022 2023
Description:
UKMR (Risk Management Competency Test), QIA (Qualified Internal Auditor), CFrA (Certified Forensic Auditor), CA (Chartered Accountant), CIAE (Certified Internal Audit Executive),
CACP (Certification in Audit Committee Practices), CAFM (Certified Anti Fraud Manager), CFE (Certified Fraud Examiner), CISA (Certified Information System Auditor), COF (Certified
Oxygen Forensic), ISO 37001:2016 (Anti-Bribery Management System), ISO 9001:2015 (Quality management system), ITIL Foundation Certificate in IT Service Management.
PT Bank Tabungan Negara (Persero) Tbk 563
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Corporate
Governance
Participation of the Internal Audit In Professional Union Auditor's fair assessment. This includes any activities or
relationships that result in a conflict of interest.
In order to broaden the insights and professional development b. To not accept anything that has an impact or is suspected
of Internal Auditors, the Internal Audit Company Organization to have an impact on professional judgment.
has participated by involving its auditors in various internal c. Must disclose all material facts known to him, which if not
audit professional organizations, including as administrators, disclosed could distort the report on the activities being
members, and participation in the activities of internal audit reviewed.
professional associations as follows: 3. Confidentiality
1. Organization of the Association of Bank Indonesia a. To be careful in using and maintaining the information
Internal Auditors (IAIB) obtained in the performance of duties.
In the context of developing and increasing insight, IAD Leaders b. To not use information for the benefit of anyone and/or
and Auditors always participate in benchmarking discussion in any way that would be against the laws and/or the
forums and best practice development workshops organized Company’s regulations.
by the IAIB forum. The workshop and benchmarking materials 4. Competency
in this IAIB forum include managerial level material on the a. To carry out tasks in accordance with the knowledge,
management of the Internal Audit function for Chief Auditor skills, and experience only.
Executive (CAE) leaders as well as for the Auditor level in the b. To carry out audits in accordance with Internal Audit
form of audit techniques, audit methodology and ICT audits Professional Standards.
which are held through discussion forums and workshops with c. To improve expertise, effectiveness, and quality
Auditors of other banks who are members of the IAIB. continuously.
2. The Institute of Internal Auditor (IIA) dan
Association Certified Fraud Examiner (ACFE) – Brief Report on the Implementation of Internal Audit
Indonesia Chapter Activities In 2023
Furthermore, internal audit members are also encouraged
to become members of The Institute of Internal Auditors In 2023, the Internal Audit Division (IAD) has prepared an
(IIA) and the Association Certified Fraud Examiner (ACFE)- audit work plan or program and carried out audit activities in
Indonesia Chapter. accordance with the plans that have been prepared. The work
program plan includes the nature and scope of the audit, risk
Code of Conduct of the Auditors assessment, composition and number of the audit team personnel,
standard effective of audit work days, length of standard audit
The Internal Audit Code of Conduct is the norms and principles days, required number of personnel and qualifications for IAD
regarding decency and appropriateness that must be complied members, and IAD personnel development.
with and implemented by internal auditors, which at least
includes the internal audit code of conduct as stipulated by the WORK PLAN OF THE INTERNAL AUDIT DIVISION
internal audit professional association, as follows: The Internal Audit Division Work Plan is described in the Annual
1. Integrity Audit Plan book with a working period of 1 (one) year. The
a. To perform their duties honestly, carefully, responsibly, Annual Audit Work Plan for the Internal Audit Division (IAD) for
and thoroughly 2023 has been submitted to the President Director in accordance
b. To comply with the law and make disclosures in with the IAD memo IAD No.252/M/IAD/APSP/XII/2022 dated
accordance with statutory regulations and the profession. December 22, 2022, regarding the Proposed Annual Audit Plan
c. To not intentionally/knowingly engage in prohibited/ for 2023 and has been approved and signed by the Director. In
illegal activities, do not take actions that could undermine addition, according to Financial Services Authority Regulations
the credibility of the Internal Audit and the internal audit (POJK) No.1/FSAR.03/2019 concerning the Implementation of
profession. the Internal Audit Function at Commercial Banks, the Annual Audit
d. To respect and support the organization's legitimate and Plan has also obtained approval from the Board of Commissioners
ethical goals. in accordance with the Board of Commissioners' letter No.25/
2. Objectivity KOM/BTN/II/2023 February 8, 2023. Work plans for general
a. Not involved in activities or have a relationship that audits 2023 are as follows:
will reasonably be expected to hinder the Internal
564 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Table of the Internal Audit’s Work Plan
Amount Change
Audit Object Information
2023 2022 +/- %
A. General Audit 69 91 -22 -24,18
B. Audit ICT 18 16 2 12,50
There is no scheduled plan for carrying out a special audit/
C. Special audit investigation 0 0 0 0,00 investigation for 2023, following assignments from stakeholders
and the whistleblowing system.
Internal Quality Audit (AMI)
D. 27 23 4 17,39
ISO Certification
Number of Audit Objects 114 130
IMPLEMENTATION OF THE INTERNAL AUDIT DIVISION WORK PROGRAM
During the period January to December 2023, the Internal Audit Division carried out audit activities with audit objects which include:
1. General audit which includes:
a. Operational audit of office networks (KC, Sharia KC and Regional Office).
b. Thematic audits carried out based on certain themes include Credit Management, Collection of Third-Party Funds, Human
Capital, Procurement of Goods and/or Services, and Treasury.
c. Mandatory audits are based on provisions issued by the regulator.
2. Information and Communication Technology (ICT) audit which includes
a. Thematic audits carried out based on certain themes in the scope of ICT management include, among others, Mobile Banking,
Card Payment Tools (APMK), Treasury Support Applications, as well as audits of Cyber Security with a focus on assessing the
Bank's readiness to detect and respond to cyber incidents based on NIST Cybersecurity Framework.
b. Mandatory audits are based on provisions issued by the regulator.
3. Special Audits for suspected fraud or certain purposes.
4. Internal Quality Audit (AMI) ISO certification for work units that have been certified to ISO 9001:2015 (Quality Management
Standards), ISO 37001:2016 (Anti-Bribery Management System, ISO 37301:2021 (Compliance Management System).
The following are details of the audit implementation during the period January to December 2023:
Table of Realization of the Internal Audit Work Program
No Description Target Realization % Penc.
A General Audit 69 71 102,90%
B Information & Communication Technology Audit 18 19 105,56%
C Special Audit 0 14 100,00%
D Internal Quality Audit (AMI) ISO Certification 27 38 140,74%
TOTAL 114 142 124,56%
PT Bank Tabungan Negara (Persero) Tbk 565
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Corporate
Governance
Audit activities during the period of January to December 2023 resulted in 1,027 findings as presented in the following graph of audit
findings for the last 5 (five) years
Jumlah Temuan
4000
3.456
3.237
3500
3000 2.817
2500
1.588
2000
1.027
1500
1000
500
0
2019 2020 2021 2022 2023
MONITORING THE AUDIT RESULTS FOLLOW-UP
Follow-up on audit findings is carried out by the auditee. The results of the follow-up implementation are reported to the Head of IAD
and then evaluated to see whether the follow-up is in accordance with the intended purpose. Follow-up that has been completed will
be declared “completely followed-up” and informed to the auditee and the Board of Directors. As for follow-ups that have not been
completed and are still in "pending item" status, the auditee is asked to complete them with the necessary explanation and will be
reported by the Head of IAD to the Board of Directors. Throughout 2023, follow-ups on audit findings have been carried out from the
audit results for 2021, 2022 and 2023 with a resume of audit follow-ups presented in the following table:
Table of Follow-Ups of the Audit Results Based on Due Date for Completion
Completed Not yet due % The Completion
No Audit results Total findings of readiness of
Total % Not yet due Due Findings
1 2 3 4 5=4/3 6 7 8=4/(4+7)
I Internal Audit Division
I.1 Year 2023
General Audit of branch office 558 550 98,57% 7 1 99,82%
General Audit of Sharia branch office 169 110 65,09% 59 0 100,00%
General Audit Division and Regional Office 162 84 51,85% 78 0 100,00%
ICT Audit 138 82 59,42% 49 7 92,13%
Sub Total 1027 826 80,43% 193 8 99,04%
I.2 Year 2022
General Audit of branch office 908 908 100,00% 0 0 100,00%
General Audit of Sharia branch office 217 217 100,00% 0 0 100,00%
General Audit Division and Regional Office 337 337 100,00% 0 0 100,00%
ICT Audit 134 130 97,01% 0 4 97,01%
Sub Total 1596 1592 99,75% 0 4 99,75%
I.3 Year 2021
General Audit of branch office 1674 1674 100,00% 0 0 100,00%
General Audit of Sharia branch office 452 452 100,00% 0 0 100,00%
General Audit Division and Regional Office 266 266 100,00% 0 0 100,00%
ICT Audit 425 425 100,00% 0 0 100,00%
566 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Completed Not yet due % The Completion
No Audit results Total findings of readiness of
Total % Not yet due Due Findings
Sub Total 2817 2817 100,00% 0 0 100,00%
Total Internal Findings 5440 5235 96,23% 193 12 99,77%
II External findings
II.1 Financial Services Authority
Inspection report IT of Financial Services
148 148 100,00% 0 0 100,00%
Authority (OJK) Examination 2021
2021 FSA’s general inspection report 147 147 100,00% 0 0 100,00%
2022 FSA’s general inspection report 203 203 100,00% 0 0 100,00%
Total of FSA’s findings 498 498 100,00% 0 0 100,00%
II.2 Bank Indonesia
IT and Non IT general inspection of BI 2021 40 40 100,00% 0 0 100,00%
2022 LBUT Thematic KHP 52 52 100,00% 0 0 100,00%
Total of BI findings 92 92 100,00% 0 0 100,00%
The Supreme Audit Agency of the Republic
II.3
of Indonesia
Management of special fee standards
(SBK) and subsidies for advance payments 20 20 100,00% 0 0 100,00%
(SBUM) in 2020
Management of special fee standards
(SBK) and subsidies for advance payments 52 42 80,77% 0 10 80,77%
(SBUM) in 2021
Total findings of the Financial Audit Agency
72 62 86,11% 0 10 86,11%
(BPK) of the Republic of Indonesia
Republic of Indonesia Financial and
II.4
Development Supervisory Agency
Placement of Funds for the 2022 national
economic recovery program
3 3 100,00% 0 0 100,00%
Review of the social assistance program
for the family of hope, the Staple Food
Program and direct cash assistance in
3 3 100,00% 0 0 100,00%
2022
Review of the program to Increase the Use
of Domestic Products (P3DN) in the Context
of the Proud Movement Made in Indonesia
16 16 100,00% 0 0 100,00%
in 2022
Total Findings of the Republic of
Indonesia's Financial and Development 22 22 100,00% 0 0 100,00%
Supervisory Agency
II.5 Public Accounting Firm
Management Letter for the financial
statements for the position of December 46 46 100,00% 0 0 100,00%
31, 2021
Management Letter for the financial
statements for the position of June 30, 26 26 100,00% 0 0 100,00%
2022
Management Letter for the financial
statements for the position of December 35 35 100,00% 0 0 100,00%
31, 2022
Total findings of Public Accounting Firm 107 107 100,00% 0 0 100,00%
II.6 PWC
Internal Audit Function Review Services in
2023
17 13 76,47% 4 0 100,00%
Total findings of PWC 17 13 76,47% 4 0 100,00%
Total of external findings 808 794 98,27% 4 10 98,76%
Total Internal and External Audit Findings 6248 6029 96,49% 197 22 99,64%
PT Bank Tabungan Negara (Persero) Tbk 567
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Corporate
Governance
THE IMPLEMENTATION OF MEETINGS OF THE INTERNAL AUDIT DIVISION WITH THE BOARD OF DIRECTORS AND THE AUDIT COMMITTEE
Referring to the Internal Audit Charter, the Internal Audit Division regularly holds meetings with the Board of Directors and attends
invitations to meetings with the Board of Commissioners and/or the Audit Committee in order to report on the implementation of the
duties of the Internal Audit Division. Throughout 2023, the Internal Audit Division has held meetings with the Board of Directors, the
Board of Commissioners and the Audit Committee as follows:
Implementation of Internal Audit Division Meetings with the Board of Directors
No Date Meeting Agenda
1. January 26-27, 2023 Director Session and Bank BTN Work Meeting 2023
2. May 12, 2023 Leadership Forum 2023 "Envisioning Culture for Leader"
3. March 17, 2023 Town Hall Meeting - Directors' Direction
4. March 20, 2023 Meeting on Handling Customer Complaints
5. May 03, 2023 Town Hall Meeting - Direction on Achieving Company Performance Targets in 2023
6. June 05, 2023 Town Hall Meeting - Direction on Achieving Company Performance Targets in 2023
7. June 27, 2023 Risk Management Committee Meeting (Komar)
8. August 14, 2023 Meeting on Case/Problem Discussion
9. August 14, 2023 Meeting on Customer Complaint Resolution Discussion
10. August 21, 2023 Meeting on Case/Problem Discussion
11. September 11, 2023 Meeting on 2023 Semester 1 Audit Implementation Reporting
12. October 27, 2023 Kick Off Pilot Initial State Strategic Business Unit
13. October 31, 2023 Meeting on 2023 IAD Audit Results Discussion
14. November 01, 2023 Meeting on 2023 IAD Audit Results Discussion
15. November 10, 2023 Meeting on 2023 IAD Audit Results Discussion
16. November 14, 2023 Meeting on 2023 IAD Audit Results Discussion
17. December 06, 2023 Town Hall Meeting
18. December 12, 2023 Meeting on Performance Review Discussion
19. December 14, 2023 Meeting on 2023 IAD Audit Results Discussion
20. December 18, 2023 Discussion on National Working Meeting Agenda
Implementation of Internal Audit Division Meetings with the Audit Committee
No Date Meeting Agenda
1. February 27, 2023 Meeting on the discussion of audit principles and audit follow-up
2. March 20, 2023 Meeting on Evaluation Discussion of Supporting Services Performance
3. May 08, 2023 Meeting on the discussion of audit realization, audit follow-up and IAD activities
4. June 05, 2023 Meeting on the discussion of the Employee Disciplinary Sanctions Decision Process
5. July 17, 2023 Meeting on the Discussion of Root Cause and Audit Follow-up
6. August 07, 2023 Meeting on the Discussion of the Review Results of the Internal Audit Function by External Parties
7. September 11, 2023 Meeting on the Discussion of Audit Realization
8. October 09, 2023 Meeting on the Discussion of Internal Audit Charter Update
9. October 17, 2023 Audit Committee Direction on Improving Internal Control at Branch Offices
10. November 02, 2023 The 2023 Internal Audit Division Working Meeting
11. November 13, 2023 Meeting on the Discussion of Developments in Accrued Interest and Audits related to Accrued Interest
12. November 13, 2023 Meeting on the Discussion of BTN QRIS
13. December 04, 2023 Meeting on the Discussion of Problem Follow-up
14. December 13, 2023 Meeting on the Discussion of Fraud Risk Management and ESG Roadmap
568 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
ASSURANCE REVIEW OF INTERNAL AUDIT
Since December 2017, the Internal Audit Division of Bank BTN has succeeded in upgrading the ISO 9001:2008 quality standard
to ISO 9001:2015. Periodically, surveillance audits have been carried out by external auditors to assess the Internal Audit Division's
compliance with the ISO 9001: 2015 quality standard.
Table of Surveillance Audit Implementation for ISO 9001:2008 and ISO 9001:2015 Certification
No External Audit Year Information
1. PT SGS 2021 Implementation of surveillance audits for ISO 9001:2015 certification by PT SGS External Audit
2. PT SGS 2022 Implementation of surveillance audits for ISO 9001:2015 certification by PT SGS External Audit
3. PT SGS 2023 Implementation of surveillance audits for ISO 9001:2015 certification by PT SGS External Audit
The review of the implementation of the bank's internal audit function as regulated in OJK Regulation No.01/POJK.03/2019 in
assessing the conformity of the internal function with regulations, standards and codes of ethics, as well as efficiency and effectiveness
has been carried out by a minimum of 3 (three) independent assessors. ) once a year with the following description:
Table of Independent Assessors Regarding Assessment of Audit Implementation
No External Audit Year Information
Implementation of the policy, procedure and methodology gap analysis review process
1. PT Deloitte Touche Tohmatsu 2018 as well as implementation of audits of SPFAIB best practices every 3 years by the
External Auditor
Implementation of the policy, procedure and methodology gap analysis review process
2. PT KPMG Sidharta Advisory 2020 as well as implementation of audits of SPFAIB best practices every 3 years by the
External Auditor
Implementation of the gap analysis review process for policies, procedures and
methodologies as well as implementation of audits of best practices. Standards for the
3. PT PricewaterhouseCoopers (PWC) 2023
Implementation of the Internal Audit Function in Commercial Banks every 3 years by
an External Auditor
Risk Management Work Unit
The Risk Management Work Unit is a work unit that is directly responsible to the Director who oversees the Risk Management function
and is independent of the Operational Work Unit which is a risk-taking unit, the Internal Audit Work Unit and the Compliance Work Unit.
The company's risk governance which is based on GCG principles is realized from the involvement of all Company organs in managing
risk management. This can be seen from the composition of the Company's risk management organization.
The Board of Commissioners through Risk Monitoring Committee meetings and the Board of Directors through Risk Management
Committee meetings are responsible for ensuring that the implementation of Risk Management is adequate in accordance with the
characteristics, complexity and risk profile of the company. The Board of Commissioners and Directors play an active role in the risk
management process in order to mitigate the company's risks through the Quality of Risk Management Implementation including risk
governance, risk management framework, risk management process and the adequacy of the management information system as well
as the adequacy of the internal control system.
The Company's risk governance which is based on the principles of Good Corporate Governance is realized from the involvement
of all Company organs in managing risk management. This can be seen from the composition of the company's risk management
organization. The Board of Commissioners and Directors are responsible for ensuring that the implementation of Risk Management is
adequate in accordance with the characteristics, complexity and risk profile of the company. The Board of Commissioners and Directors
play an active role in the risk management process in order to mitigate the company's risks through the Quality of Risk Management
Implementation which includes risk governance, risk management framework, risk management process, adequacy of human resources,
and the adequacy of the risk management information system, as well as the adequacy of the control system risk.
Risk Management Work Unit Structure
The Enterprise Risk Management Division (ERMD) is a Risk Management Work Unit (SKMR) at the Company, led by a Division Head
who reports directly to the Director of Enterprise Risk Management & Transformation. The Enterprise Risk Management Division
PT Bank Tabungan Negara (Persero) Tbk 569
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Corporate
Governance
Organizational Structure consists of Market Risk Management Department, Credit Risk Management Department, Operational Risk
Management Department, Operations Risk Controller Management Department, IT Risk Management Department, Integrated Risk
Management Department and Model Validation.
Enterprise Risk Management Regional
(ERMD) Office
Secretary
Credit Market & Model
Intergrated Risk IT Risk Operational Operational Enviromental, Regional
Management Portofolio Liquidity Risk Validation Management Risk Risk Controller Social & Business
Risk
Management
Management Management Management Governance Control
IT Risk
Strategic Credit Risk Market & Governance Operational Operational Framework Regional
Risk Develop Liquidy Risk Monitoring & Risk Risk Controller & Strategy Business Control
ment Dev Reporting Development Analyst Development Supervisor
Risk Culture Credit Risk Market &
Assesment Liquidity Risk IT Risk Operational Policy &
Assesment Policy &
Sharia Risk Commercial Assesment Risk Implementation
Implementation
& SME Risk Market Assesment
Middle
Office Data & Data &
Information Information
Reporting & Regional
Business Control
Communication
Officer
Risk Management Work Unit Structure
Since 2015, the implementation of management activities has The Market Risk Management Department functions to ensure the
implemented and obtained ISO 9001:2008 certification which effectiveness of managing Market Risk and Liquidity Risk, which
was upgraded to ISO 9001:2015 in May 2018. Certification includes, among other things, determining plans that will be
is also continuously maintained every year and an annual carried out if the Company experiences financial stress that could
audit is carried out on the implementation of ISO 9001:2015 endanger business continuity.
certification while continuing to strengthen commitment to continue
working in accordance with implemented quality standards by The Operational Risk Management Department functions to
making continuous improvements, fostering a risk culture and ensure the effectiveness of the Bank's overall Operational Risk
encouraging the implementation of effective risk management at management, including coordinating with Operations Risk
all levels of the company's organization and business activities in Controller Management and IT Risk Management. Apart from
accordance with applicable regulations that, it functions in managing Legal Risk, Compliance Risk and
Reputation Risk in the Company.
Currently ISO 9001:2015 has been used by various organizations
throughout the world, which can help them run more efficient and The Integrated Risk Management Department ensures the
profitable operations. ISO 9001:2015 provides a framework effectiveness of Strategic Risk management and functions
for more consistent business performance, excellent service to coordinate and ensure the process of integrating risk
and continuous improvement over a long period of time. ISO management with strategic planning, performance measurement
9001:2015 provides many advantages and capabilities in and providing incentives in order to increase shareholder value,
terms of business scale in recent years. This standard is a very increase investor confidence, support the decision making
helpful tool in company development and makes the Bank BTN process and increase the efficiency of capital use.
organization more resilient.
The Validation Model generally functions to ensure that each risk
The Credit Portfolio Risk Management Department functions to ensure is managed in accordance with the ISO 9001:2015 Quality
the effectiveness of the company's Credit Risk management, which Management Standard. Apart from that, this unit also plays a
focuses primarily on providing credit or housing financing, whose role in carrying out backtesting to ensure the suitability of the
asset portfolio is dominated by Home Ownership Credit (KPR) which model used by the Company.
is influenced by changes in the external business climate.
570 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Operations Risk Controller Management Department functions as a control tower for monitoring and evaluation activities regarding
the implementation of internal controls in Branch Offices (KC) and Commercial Banking Centers (CBC) which are run by Branch
Business Control (BBC), Commercial Banking Center – Business Control (CBC-BC) dan Regional Loan Processing Center Business
Control (RLPC-BC) yang merupakan organ monoline Kantor Wilayah.
The IT Risk Management Department functions to ensure the effectiveness of IT, Digital & Cyber risk management inherent in the
technology solutions used by the Company to achieve safe and reliable technology services. There are 7 risk domains that are covered,
namely, information and cyber security risk, IT service delivery risk, resilience, and continuity, IT third party risk, data privacy risk,
IT project delivery risk, IT regulatory compliance risk, IT benefit/value risk enablement. Risk management is carried out through a
framework that is in accordance with industry best practices and is integrated with the IT service life cycle to achieve maximum results.
The ESG Department functions as a control tower for ESG activities so that they are in line with the Company's ESG roadmap and
framework. Control towers are carried out on business and operational activities to support the achievement of sustainable development
goals which include, among other things, managing environmental impacts, overcoming social problems and maintaining responsible
and ethical governance standards in banking operations.
In December 2023, the Board of Commissioners has approved the determination of changes to the Phase I organizational structure
related to strengthening digital banking and ESG capabilities which will be implemented in January 2024 so that the Organizational
Structure under the Director of Risk Management is: Retail Credit Risk, Wholesale Credit Risk, Enterprise & ESG Risk Management, Digital
& Operation Risk Management, and Transformation & Partnership Management
Director
Risk Management
Retail Wholesale Enterprise & ESG Risk Digital & Operations Risk Transformation &
Credit Risk Credit Risk Management Management Partnership Management
Duties and Responsibilities of the Risk Management Work the Bank's ability to manage new activities and/or products
Unit including the completeness of the systems and procedures
used and their impact on the Bank's overall risk exposure.
The Risk Management Work Unit is a work unit that is directly 8. Provide recommendations to business work units and/or to the
responsible to the Director who oversees the Risk Management Risk Management Committee regarding the implementation
function and is independent of the Operational Work Unit of Risk Management, including regarding the amount or
which is a risk-taking unit, the Internal Audit Work Unit and maximum risk exposure that can be maintained and carry
the Compliance Work Unit. The responsibilities of the Risk out escalations as needed.
Management Work Unit include: 9. Evaluate the accuracy of the model and the validity of the
1. Provide input to the Board of Directors in preparing policies, data used to measure risk.
strategies and Risk Management frameworks. 10. Prepare and submit Risk profile reports to Regulators,
2. Develop procedures and tools for risk identification, Board of Commissioners, Directors and Risk Management
measurement, monitoring and control Committee periodically or at least quarterly. The frequency
3. Design and implement the tools needed to implement Risk of reports is increased if market conditions change rapidly.
Management. 11. Carry out regular reviews with a frequency adjusted to the
4. Monitor the implementation of Risk Management policies, Bank's needs, to ensure:
strategies and frameworks recommended by the Risk Management a. adequacy of the Risk Management framework;
Committee and approved by the Board of Directors. b. accuracy of Risk assessment methodology; And
5. Monitoring risk positions/exposures as a whole, as well as c. adequacy of the Risk Management information system.
per risk, including monitoring compliance with established 12. Have an integrated Risk Taxonomy for the Bank and Bank
risk tolerances and limits. subsidiaries in accordance with the needs of monitoring the
6. Conduct stress testing to determine the impact of the performance targets of the Bank and Bank subsidiaries.
implementation of Risk Management policies and strategies 13. The organizational structure, duties and responsibilities as
on the portfolio or overall performance of the Bank. well as other matters including the work procedures of the
7. Review proposed new activities and/or products developed Risk Management work unit are regulated in a separate
by other units. The assessment focuses primarily on aspects of internal regulation.
PT Bank Tabungan Negara (Persero) Tbk 571
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Corporate
Governance
Profile of the Head of the Risk Management Work Unit
The Head of the Enterprise Risk Management Division and also serves as secretary of the Risk Management Committee which is under
the Board of Directors, held by Wilson Arafat based on Directors' Decree No. 63/KUASA/DIR/2021 dated 30 July 2021 and has
been in office until now.
Educational background
• Master of Marketing Management, Gajah Mada University (2004).
• Bachelor Degree in Development Economics, Gadjah Mada University (1996)
Work experience
• Transformation Management Office Head (2017-2018)
• Procurement & Fixed Asset Management Division Head (2019 – 2021)
• Enterprise Risk Management Division Head (2021 - Sekarang)
• PLT Transformation & Partenership Management Division (2023 - sekarang)
Legal Basis for Appointment
• Directors' Decree No. 63/KUASA/DIR/2021 dated 30 July 2021
WILSON ARAFAT Certification
Head of Enterprise Risk Management Division • Sertifikasi Training for Trainer Manajemen Risiko KKNI Jenjang 6 dan 7, BARa
(2023)
Indonesian citizen, 49 years old, domiciled in
• Certification for Credit Risk Management, Resolusi Akusara Nusantara (2022)-
Jakarta City
Manajemen Risiko Level IV, BSMR (2021)
• Sertifikasi GRC Professional, OCEG (2016)
• Certified Human Resource Professional (CHRP), Lutan Education-GML Performance
Consulting (2011)
• Training & Directorship Certification, LKDI (2011)
• Certificate of Accomplishment Professional Director, IICD (2011)
• Certified Strategy Execution Professional (CSEP), Lutan Education-GML
Performance Consulting (2010
572 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Competency Development in the Field of Risk Management
In the field of human resource development, the Company has implemented an HR development program in the field of education and
training for risk management officials and includes all employees (according to job specifications) including those at ERMD in the context
of risk management certification.
The Company regularly holds risk management certification education and training and actively involves its staff and officials in
accordance with Financial Services Authority Regulation Number 24 of 2022 concerning Development of the Quality of Commercial
Bank Human Resources and OJK Number 28/SEOJK.03/2022 concerning Certification Risk Management for Commercial Bank Human
Resources states that the basis for determining the minimum level of UKMR certification for a job title is the level of the job title from the
Board of Directors in accordance with the applicable organizational structure so that the minimum level of certification for the job title
still refers to the applicable provisions.
The Company also carries out in-house training and conducts pre-tests as an initial screening for officials and employees who will take
the risk management certification exam held by the LSPP (Banking Professional Certification Institute). During 2023, Risk Management
Work Unit employees have conducted training and competency development in the field of Risk Management as follows:
No. Training Name
1. Forecasting Credit Portfolio
2. Awareness Training ISO 9001 2015 and Internal Audit
3. Backtesting PD PSAK 71 Model
4. Forecasting Credit Portfolio
5. PPDigital Training and Education
6. Bank BTN Business Process Refreshment Training in 2023
7. Training on International Standards for ERM Fundamental Risk Management
8. Provision and Examination for Level 1 Risk Management Certification
9. Credit Scoring Learning
10. Practical Microsoft Excel for Data Scientists and Effective Data Reports
11. SAS VIYA Training: Interactive Model Building
1v2. Sespibank
13. Seminar on Sustainable Finance Forum 2023
14. Risk Management Certification Refreshment
15. Refreshment of Interest Subsidy/Interest Margin
16. Leadership Forum “Envisioning Culture For Leader”
17. Bank BTN ESG Workshopt
18. Risk Economic Outlook 2024
19. Cyber Crime Security Awareness Webinar
20. GRC Masterclass “Pre IPO & Post IPO”
21. Training for Risk Management Trainers
Risk Management Certification
SMR Level Mapping
Number of
No Level Mandatory Suitability
Employees
Not SMR yet Level 4 Level 5 Level 6 Level 7
1 Mandatory Level 4 2.816 694 506 1.616 - - 75,36%
2 Mandatory Level 5 418 5 35 345 30 3 90,43%
3 Mandatory Level 6 8 - 4 1 1 2 37,50%
4 Mandatory Level 7 12 - - - 1 11 91,67%
Total Employees 3.254 699 545 1.962 32 16 77,26%
Description:
Employees who are required to be certified but have not yet been certified according to their level
Employees who are required to be certified and comply with their level
Employees who are required to be certified and already have certification at a level above that required
PT Bank Tabungan Negara (Persero) Tbk 573
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Corporate
Governance
Implementation of Risk Management Work Unit Tasks in 2023
During 2023, Bank BTN in implementing risk management is aimed at strengthening the pillars of risk management by prioritizing the
principles of Good Corporate Governance (GCG) in the bank's business operational activities. Targets and initiatives str
Strengthening Risk Governance (Risk Government)
Determination, management, alignment of the RA RT and RKAP framework; Strengthening Segregation of Duty and 3 LoD
Active supervision of the Board of Commissioners & Directors through performance reviews, corporate plan transformation and
monitoring & evaluation of RA and RT
Strengthening the Risk Management Framework
Transformation of policy architecture (preparation of general risk management policies (KUMR)
Linking Strategy (Corpplan, RBB, RKAP, KPI) with RA, RT and Limit
Evaluation of the risk management organizational structure with the addition of operational risk control, IT, cyber & digital risk
functions, as well as validation models
Strengthening risk management processes, information systems & HR
Operational,
Market & IT, Cyber and Emergency Risk Model
Credit Risk legal, compliance Strategic Risk
Liquidity Risk Digital Risk Management Governance
Management and reputation Management
Management Management (BCM) Management
risk management
√. risk assessment √. Market Risk √. Implementation √. Implement √. Strengthening √. Evaluation √. Management
(Credit Consumer Management and assessment (Join Stress Test management of BCM of model
& Commercial through of product risks {JST}, KBUMN. capabilities Management governance
√. Remodeling Credit Middle Office according to POJK Internal, Restru for IT, Cyber √. Implementation methods
Scoring model Development and √. Operational ATMR Covid, Tapering & Digital risk of Business (including
Implementation trial according to Off) management Impact analysis market,
√. Development (According to operational
of Commercial √. Managing daily the new POJK √. Building a Risk √. Management
liquidity risk SIM according LoD function) and other credit
Loan EWS and √. Building an of Business models)
Underwirting management operational tools to KBUMN (RMI) √. Determine the Continuity Plan
√. Implementation system (LED, RCSA √. Measurement of roadmap and √. Review of PSAK
√. Development development √. Disaster 71 Modeling
of SME Credit of the Internal & KRI) - ORMIS the Risk Maturity Recovery
Liquidity Index (RMI) stages for 2021
Scoring & √. Implementation of -2025 Management
Collection Scoring Adequancy Branch & Regional √. Implementation
Assessment Operation of RA & RT √. Implementation
√. Trial RWA credit Process (ILAAPP) of the IT Risk
according to the Risk Control monev
√. Trial of Market to strengthen Roadmap
new POJK √. Implementation (Stages I, II and
RWA in operational risk of
√. LAR management accordance with management III)
strategy and environmental,
the new POJK √. Operational, social &
strengthening
CKPN to NPL Legal & Reputation governance
management (ESG) risk
√. Implementation of through additional blueprint &
the Quality Report reserves roadmap
portfolio
√. PAB Risk √. Self-Assessment
√. Development and Assessment TKB
Implementation of
Credit Decision √. Strengthening the √. Strengthening
Engine Credit Operation Risk Awareness
function Culture
√. Building a
collection and √. Centralization
asset sales of accounting
strategy for SMEs and procurement
functions
√. Building analytical
data capabilities
and big data
infrastructure
Job Enrichment
Building a Risk Preparation of
Carrying out (Join Stress Talent Movement Implementation of
management information Environmental, Social &
Test [JST], KBUMN, Internal and ISO 9001:2015 the Recovery plan &
system in accordance with Governance (ESG) and
Restru Covid, Tap Off Recertification and Resolution Plan
KBUMN and RMI Climate Change Risks
Risk Culture
Strengthening the Risk Control System
574 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
In carrying out tasks during 2023, apart from the strategic
initiative pillars mentioned above, the implementation of risk Review of Risk Management Policies
management has also made several improvements as follows: In accordance with OJK Regulation No.18/POJK.03/2016
dated March 16, 2016 concerning the Implementation of Risk
Determination of Risk Appetite Statement (RAS) and Risk Limits Management for Commercial Banks, in managing risk banks are
In preparing Risk Management policies and strategies, the required to implement risk management effectively. To implement
Company's Board of Directors has established a Risk Appetite risk management effectively, the Company has developed a risk
Statement (RAS) and other risk limits. RAS is reviewed annually management policy which is contained in a risk management
or at any time taking into account changes in the Company's policy and at least every year a review and/or update of several
business plans and objectives as well as changes in business risk management policies is carried out so that they are easily
environmental conditions. RAS is used as an objective guide in understood by risk owners and risk managers as a guide in
making strategic decisions related to risk management and as a implementing them. The Company has aligned its internal policy
tool for Management in implementing good business governance. structure in accordance with the Transformation of Policy and
Next, RAS is reduced to the risk limit for each risk indicator. Procedure Architecture where policies and procedures are
Determination of RAS and risk limits is carried out by taking into adjusted to the policy hierarchy from the highest to General
account the level of risk to be taken as well as the Company's Policy, Special Policy and Technical Regulations. The Company
overall strategy and targets. has a Policy and Procedures Work Unit to periodically review
and monitor Policies and Procedures.
The risk limits set include overall risk (composite), per risk type,
and per functional activity. The determination of risk limits is Implementation of Basel III Credit Risk Minimum Capital Reform
used as a guide for Work Unit activities to manage the type and Standard Approach
amount of risk that is acceptable. The Company has implemented the calculation of Risk Weighted
Assets (RWA) for Credit Risk in accordance with OJK Circular
Action Plan Update (Recovery Plan) Letter No 24/SEOJK.03/2021 dated 7 October 2021
Preparation of a Systemic Company Action Plan (Recovery Plan) concerning Calculation of Risk Weighted Assets for Credit Risk
As one of the Systemic Banks in Indonesia, the Company has using the Standard Approach for Commercial Banks. Changes in
the obligation to prepare an Action Plan document (Recovery the calculation methodology in these provisions include changes
Plan) as regulated in OJK Regulation No. 14/POJK.03/2017 to more granular risk weights and in a larger number of buckets.
Concerning Action Plans. The Action Plan document prepared Apart from that, there is also a more diverse classification of
contains mechanisms that are expected to prevent, restore and/ portfolio categories and the need to carry out due diligence on
or improve the Bank's financial condition as a result of the counterparties to ensure understanding of the risk profile and
financial crisis or other financial market disruptions which impact characteristics of counterparties so that determining risk weights
capital, liquidity, profitability and asset quality which endanger does not only depend on external ratings.
the Company's business continuity. The Company periodically
updates the Action Plan Document (Recovery Plan) as one of the Preparation for Implementing Minimum Capital Market Risk
plans in sustainable financial planning. On November 30 2023 Standard Approach
the Bank submitted its 2024 Action Plan (Recovery Plan) to the In order to implement OJK Circular Letter No. 23/SEOJK.03/2022
Regulator. dated 7 December 2022 concerning Calculation of Risk-
Weighted Assets for Market Risk for Commercial Banks which
Follow-up Resolvability Test on the Resolution Plan will be implemented from 1 January 2024, the Bank has carried
The preparation of the Systemic Company Resolution Plan has out a trial calculation and reported to the OJK for Market RWA
been submitted by the Deposit Insurance Corporation (LPS) as the for the position of June 2023, September 2023 and December
bank which is obliged to prepare the Resolution Plan document 2023.
in accordance with the Deposit Insurance Corporation Regulation
No. 1 of 2021 concerning Commercial Bank Resolution Plans. Application of Minimum Capital Operational Risk Standard
The Resolution Plan document prepared contains information Approach
regarding the Bank and the resolution strategy which is one of In order to implement OJK Circular Letter No. 6/SEOJK.03/2020
the considerations for the Guarantee Institution in handling or dated 29 April 2020 concerning Calculation of Risk-Weighted
resolving a Bank that has been determined to be a failed Bank. Assets for Operational Risk Using the Standard Approach for
The Deposit Insurance Agency has carried out a resolvability test Commercial Banks has been implemented since 1 January 2023,
on the Bank's Resolution Plan and during 2023 the Company will so the Bank periodically reviews the recording of operational risk
follow up on recommendations from the resolvability test results. loss and recovery data.
PT Bank Tabungan Negara (Persero) Tbk 575
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Corporate
Governance
Implementation of the Early Warning System (EWS) for the Control (BBC) which is a monoline Regional Office and on duty at
MSME, Commercial and Corporate Credit Segments Branch Offices and Sharia Branch Offices, Commercial Banking
Early Warning System is a mechanism or system for detection Center Business Control (CBC-BC) which is a monoline Regional
or recognition of early signs or symptoms which are expected to Office and on duty at the Commercial Banking Center (CBC)
influence developments in the progress and decline of the debtor's and Regional Loan Processing Center Business Control (RLPC-BC)
business conditions. The Early Warning System is implemented to which is a monoline Office Region and works at the Regional
minimize and prevent losses due to bad credit, so the Bank must Loan Processing Center.
implement an effective and sustainable system for monitoring the
credit facilities that have been provided. Continuous strengthening of the Business Control organ has been
carried out by periodically prioritizing risks (Top 10 Risks) which
In this case, the Risk Management Work Unit together with related are reported to the Board of Directors. The Bank also plans to
business units routinely monitors portfolio quality and early establish Operational Risk Control at the directorate level as part
warning indicators for the asset quality of the credit portfolio. It is of operational risk mitigation at the directorate level.
hoped that this effort can be used to monitor MSME, Commercial
and Corporate credit debtors so as to provide information IT, Digital & Cyber Risk
in the form of early warnings about the possibility of debtors In 2023, the Bank has strengthened IT, digital & cyber risk
experiencing default. management by monitoring IT, digital & cyber risk profiles, and
implementing a program to strengthen digital and cyber attack
Preparation and Implementation of Portfolio Guideline for risk control. The IT, digital & cyber risk profile components were
Commercial, Corporate and Financial Institutions Segments developed using the applicable OJK provisions as a basis, and
The Company's steps in strengthening financing risk management carried out the necessary developments to adapt to the Bank's
to control the composition of the Company's credit portfolio and conditions and were connected to the key risk indicator matrix
ensure a healthy credit portfolio growth rate are that Bank BTN that had been formed. Reporting on the risk profile and key risk
carries out credit risk management through the Portfolio Guideline indicators is carried out regularly to Management to provide
in order to prevent the bank from the dangers of concentration comprehensive visibility.
risk. The Portfolio Guideline is a strategic initiative in the
distribution of Company financing to always pay attention to the Strengthening digital and cyber attack risk control is carried
latest macroeconomic conditions, especially in certain sectors out using a 3 pillar transformation approach, namely people,
that are considered still worthy of financing, including several processes and technology. From the people side, strengthening
sectors that can be used as priority sectors, including aspects of is carried out through an internalization program for IT, digital &
analysis and monitoring of NPF per sector. industry, financing cyber risk management which aims to convey an at the top tone
limits per industrial sector and industrial sector prospects in from the Board of Directors to all employees, and equip employees
supporting the development of the Company's business ventures. by increasing employee awareness of IT, digital & cyber threats
and how to prevent them. From a process perspective, the Bank
Development of Credit Scoring Model (CSM) for the Small has strengthened internal processes related to IT and digital, such
Medium Enterprise (SME) Segment as reviewing policies and procedures related to IT and digital,
In an effort to minimize the risks that the Company will accept monitoring risks on strategic IT projects. From a technology
in providing credit to the SME segment, a Credit Scoring Model perspective, the Company has made improvements to tools.
(CSM) is needed. The SME Credit Scoring Model is used to assist and also rules that have been implemented to improve the
in analyzing and quantifying the suitability of prospective debtors safeguarding of the Bank's computer assets.
with recommendation results in the form of High Risk or Low Risk.
The Board of Directors, through the Information Technology
Strengthening Regional Business Control (RBC), Branch Business Steering Committee, carries out evaluations of IT, digital & cyber
Control (BBC), Commercial Banking Center Business Control risks which are carried out through regular meetings at least 4
(CBC-BC), and Regional Loan Processing Center Business Control (four) times during the current year with one of the discussions
(RLPC-BC) relating to IT Key Risk Indicator (KRI) Monitoring. Furthermore,
The Company has an organ to improve operational risk the Board of Commissioners also reviews the results of IT, digital
supervision and mitigation/prevention of operational loss by & cyber risks once a year.
implementing the Operations Risk Controller Department in the
Risk Management Work Unit and placing the Regional Business
Control (RBC) organ in the Regional Office, Branch Business
576 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Continuing Development and Strengthening Utilization of Risk 10. Utilization of the integrated Operational Risk Tools
Management Tools application as an effort to manage operational risk in Work
To strengthen the utilization of Risk Management Tools, several Units, including LED, RCSA and KRI tools.
developments have been carried out, including: 11. Create a Fraud Detection System application which functions
1. Implementation of a market risk monitoring system/interest as a tool to assist the Bank in the process of prevention,
rate risk in the banking book (IRRBB) and Liquidity Risk detection, investigation and monitoring of fraud, especially
monitoring application. in transactional banking.
2. Utilization of the Bloomberg Terminal to support the effective 12. Utilization of Operational Risk data visualization in the
implementation of risk management in supporting the context of risk prioritization (Top 10 Risks) which can be used
management of liquidity risk, credit risk and other risks. by management.
3. Strengthening the role of risk management by developing 13. ddition of data analytics functions as the basis for Business
Sustainability Environment Risk Management. Control organs in carrying out internal control testing.
4. Enhancement of the Credit Scoring Model (CSM) for
consumer credit. Establishment of ESG Management
5. Developing a Credit Scoring Model (CSM) for the SME
segment. The Company focuses on implementing ESG as demonstrated
6. Developing an Early Warning System for the Commercial by making changes to the organizational structure of the
and Corporate segments. Enterprise Risk Management Division in November 2023,
7. Re-modeling the Internal Credit Rating for the Commercial through the formation of the ESG Department. The function of
and Corporate segments. ESG Management is to act as a control tower for ESG issues in
8. Developing Collection Scoring for the Consumer segment. both business and operational processes. To support its activities,
9. Maintenance of ISO implementation in ERMD through ESG Management has 4 units, namely Framework & Strategy
Surveillance and ISO 9001:2015 Recertification in Development, Policy & Implementation, Data & Information, and
the Risk Management Work Unit to improve the quality Reporting & Communication
service standards of the Risk Management Work Unit to all
stakeholders.
ESG Framework, Strategy, Roadmap and Quickwins
The Company has the following ESG framework, strategy, roadmap and quick wins:
The Future of Finance
ESG in the value chain
Climate Change &
Sustainable Finance People & Community
Ecosystems
Stakeholder inclusiveness
Integrated GRC
Governance Risk Compliance
Integrated GRC
PT Bank Tabungan Negara (Persero) Tbk 577
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Corporate
Governance
"The Future of Finance" is the Company's ESG framework, a set • Management of impacts on humans and the community
of principles that provide guidance for the Company in managing as well as the wider community in general (people and
and carrying out business practices that are oriented towards community).
impact performance and support the achievement of sustainable
development goals. The framework built is based on awareness of the Company
This framework is the basis for managing business activities and and its stakeholders (stakeholder inclusiveness) throughout the
operations as well as a more comprehensive decision-making Bank's value chain (ESG in the value chain), which forms an
process, including: interdependent system where these relationships create risks and
• Management of products and services that support the opportunities related to sustainability for the Company that need
transition process towards a low-carbon economy and to be managed in an integrated manner. integrated to enable
maintain social balance in opening up equal access to the Company to achieve goals and overcome uncertainty with
capital (sustainable finance); integrated GRC.
• Management of climate change risks and their impact on
ecosystem capacity (climate change and ecosystems); The Bank's ESG Strategy is the Bank's concrete steps in
implementing the ESG framework using 9 (nine) strategic steps
which will be implemented inclusively.
6 Components of the ESG Framework 9 Components of the ESG Framework
Carry out sustainable bank business operations
Sustainable Finance
Developing bank products and portfolio management
sustainable and inclusive
Climate Change & Ecosystems
Integrate ESG components within the framework
and enterprise risk management programs
Developing an ESG culture program and responsible leaders
People & Community
Building a control environment
which is integrated with ESG components
ESG in the value chain Developing an ESG monitoring program,
communication, and reporting
Building ESG Data Management
Stakeholder inclusiveness
Navigate trends in ESG rules and regulations
Integrated GRC
Building partnerships and collaboration
578 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Realizing "The Future of Finance" through implementing a roadmap which is carried out in stages and on target by dividing it into 3
(three) phases, namely Action, Advance and Accelerate.
Action Phase Advance Phase Advance Phase
(2023 - 2025) (2025-2026) (2025-2026)
By taking action BTN improves ESG practices that accelerate positive impacts on the environment, economy and society at large
The action phase is supported by the Bank implementing several quick win strategies, including:
Number of procurement of An awareness session Hold awareness Initiating activities
Have installed solar
emissions electric vehicles regarding sustainable sessions to
panels on
Green
50
from the electricity use of (EV) as operational procurement was
3
all BTN offices own BTN vehicles provided to MSMEs
office TOP Vendor Champions
50 BTN related to
8
sustainable
business
E G E E E S S E
ESG 20 100
employee
Credit distribution to
Includes 12 Categories
of Sustainable Business Internal E employee
MSMEs reached
Activities in
Management
20% Exclusion List
version 1 is included
Portfolio Action Plan
have attended related
awareness sessions
Climate Risk Stress Test
have attended awareness
sessions related to ESG
of total productive in the draft BTN ESG Guidelines related to reporting
THI
financing General Policy E S G
Committee ESG
S E S G E S G E S G has been formed
G Prepared
methodology G
Launch Commemorate
S 20% S
A draft has been
prepared G Stakeholder
50 employee
ESG National
Disability Day
women in management
ranks
General ESG
Policy and
engagement
25
involved in Employee innovation day and Become a member
Volunteering Day for internal BTN employee list of ESG
regulations IBCSD or
0.1%
activities
Internal audit
Participate in awareness
and standards Kadin Net
sessions related to ESG
employees are Persons
with Disabilities
in the audit program Website ESG Zero or IKBI
S E S S BTN G G
PT Bank Tabungan Negara (Persero) Tbk 579
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Corporate
Governance
Implementation of Stress Testing Risk Management Committee
The Company periodically carries out Stress Testing to assess the
Company's resilience to stress/crisis scenarios: The Risk Management Committee (KOMAR) plays an active role
1. Stress Testing Internal for Credit Risk, Market Risk and in providing recommendations to the President Director regarding
Liquidity Risk is carried out semi-annually. the risks inherent in policies that will be determined by the Board
2. Reverse Stress Testing Recovery Plan for Credit Risk, Market of Directors as well as providing evaluations of provisions that are
Risk and Liquidity Risk has been updated to meet the reporting deemed to be less appropriate with current developments and
requirements of the Recovery Plan Document in November need to be adjusted. KOMAR is actively involved in assessing the
2023. risks inherent in each new product and/or service/activity so that
3. The Company is preparing internal control testing which will the Company can take the necessary mitigation steps and also
be carried out periodically as an effort to mitigate operational evaluate the Risk Management Policy Guidelines (PKMR).
risks at the Bank.
The Risk Management Committee is a committee that plays a
Regular Bank Wide Risk Management Monitoring role in providing recommendations to the President Director to
The Bank always implements risk management in accordance formulate policies, strategies and risk management targets as
with OJK Regulation No.18/POJK.03/2016 dated 16 March well as facilities for monitoring and making decisions related to
2016 concerning the Implementation of Risk Management for the implementation of the Company's risk management.
Commercial Banks where the Bank periodically carries out
bankwide monitoring as evidenced by several mandatory report RISK MANAGEMENT COMMITTEE WORK GUIDELINES
outputs to the Regulator including : The work guidelines for the Risk Management Committee
1. Recovery Plan; refer to Special Policy Number KK.9-D dated March 30 2023
2. Resolution Plan; concerning Directors' Governance Procedures. These guidelines
3. Leverage Ratio; regulate, among other things, Committee Responsibilities,
4. Risk Profile; Committee Duties and Functions, Committee Authorities, Duties
5. Bank Health Level; of the Chair, Secretary and Committee Members and Procedures
6. Minimum Capital Requirement according to Risk Profile; for Conducting Committee Meetings.
7. Liquidity Coverage Ratio;
8. Net Stable Funding Ratio; DUTIES AND RESPONSIBILITIES OF THE RISK MANAGEMENT
9. Maximum Credit Granting Limit; COMMITTEE
10. Risk Weighted Assets; The Risk Management Committee is responsible for decisions
11. Reports to the Ministry of BUMN; And made at the Risk Management Committee Meeting, submitting
12. Other Adhock reports. reports on Significant Decisions made to the Board of Directors
Meeting, as well as determining corrective steps regarding
Committees Under the Board of Directors matters relating to the implementation of risk management in the
Company.
The Company forms and determines the structure and
membership of Committees under the Board of Directors in The task of the Risk Management Committee is to evaluate and
order to support the implementation of the Board of Directors' provide recommendations to the President Director regarding risk
duties. These committees play a role in facilitating monitoring management which at least includes:
and creating effective problem solving and developing aspects 1. Preparation of Risk Management Policy and changes thereto,
deemed strategic by the Company in accordance with applicable including risk management strategies and contingency plans
regulations. These Committees include: in the event of abnormal external conditions. The preparation
1. Risk Management Committee; is carried out jointly with the Division/Desk Head of the
2. Asset and Liability Management Committee (ALCO); operational work unit and the Enterprise Risk Management
3. Credit Policy Committee; Division Head.
4. Credit Committee; 2. Improvements or improvements to the implementation of
5. Human Capital Committee; risk management carried out periodically or incidentally
6. Information Technology (IT) Steering Committee; as a result of changes in the Bank's external and internal
7. Transformation Steering Committee; conditions which affect the Bank's capital adequacy and risk
8. Business Committee; profile as well as the results of evaluations of the effectiveness
9. Environmental, Social and Governance (ESG) Committee. of such implementation.
580 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
3. Making business decisions that deviate from normal 4. Monitoring and managing risks.
procedures (Irregularities), such as decisions to exceed 5. Integrated risk management strategy with capital adequacy.
significant business expansion compared to the bank's 6. Establish a risk management framework and methodology.
previously determined business plan or taking risk positions/
exposures that exceed predetermined limits.
RISK MANAGEMENT COMMITTEE MEMBERSHIP STRUCTURE
The Risk Management Committee is regulated in Special Policy Number KK.9-D dated March 27, 2023 concerning Directors' Governance
Procedures, with the following structure:
Structure Position Voting Rights Information
Chairman
(Concurrently Permanent Director in charge of Risk Management √ Permanent member
Member)
Director in charge of Asset Management* √ Permanent member
Director in charge of Finance** √ Permanent member
Director in charge of Credit and Financing √ Permanent member
Director in charge of Funds and Networks √ Permanent member
Directors / SEVP
(Permanent member)
Director in charge of Institutional Banking √ Permanent member
Director in charge of Human Capital, Compliance and Legal x Permanent member
Director in charge of Information Technology √ Permanent member
SEVP in charge of Wholesale Banking √ Permanent member
SEVP in charge of Operations √ Non-Permanent Member
Directors / SEVP
(Non-Permanent Member)
SEVP in charge of Compliance and Legal x Non-Permanent Member
Information:
If the President Director/Deputy President Director attends the Risk Management Committee Meeting, the President Director/Deputy President Director acts as chairman and has
voting rights.
*) Substitute Chairman I
**) Substitute Chairman
PROFILE OF RISK MANAGEMENT COMMITTEE MEMBERS TERM AND PERIOD OF OFFICE OF THE RISK MANAGEMENT
The profiles of the members of the Risk Management Committee, COMMITTEE
both from the Board of Directors and SEVP of the Company, can The term of office and term of office of the Risk Management
be seen in the Company Profile Chapter in the Profile of Directors Committee, whether from the Board of Directors or SEVP of the
and Profiles of Officials One Level Below Directors section in this Company, follows the term of office of the Directors and Heads
Annual Report. of Divisions of the Company who are members of the committee.
INDEPENDENCE OF THE RISK MANAGEMENT COMMITTEE TRAINING AND COMPETENCY DEVELOPMENT
All members of the Risk Management Committee have no Training for Risk Management Committee members from
financial, management, share ownership and/or family the Board of Directors can be seen in the Training and/or
relationships with the Board of Commissioners, Directors and/ Competency Improvement Sub-chapter for Directors Members in
or Controlling Shareholders or relationships with the Company, the Corporate Governance Chapter of this Annual Report.
which could affect their ability to act independently.
MEETINGS AND IMPLEMENTATION OF DUTIES OF THE RISK
TRANSPARENCY OF THE RISK MANAGEMENT COMMITTEE MANAGEMENT COMMITTEE IN 2023
Disclosure of transparency of multiple positions of members of the The Risk Management Committee meeting policy is regulated
Risk Management Committee from the Board of Directors can be in the Risk Management Committee Implementation Guidelines.
seen in the Corporate Governance Chapter in the dual positions Based on this Policy, Risk Management Committee meetings are
section of this Annual Report. held at least once every 3 (three) months. During 2023, the Risk
Management Committee has held 16 (sixteen) meetings. The
implementation date and meeting agenda are as follows.
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Implementation Assets and Liabilities Committee)
No Agenda
Date
The Asset and Liability Committee or hereinafter referred to as
Discussion of Self-Assessment Results of
January 17, Conventional and UUS Risk Profile Reports ALCO was formed by the Board of Directors with the aim of
1.
2023 for Quarter IV/2022 and Bank Soundness assisting the Board of Directors in formulating policies, compiling
Levels for Semester II/2022
and establishing market risk management strategies as well as
January 31, Discussion regarding the results of the facilities for monitoring and making decisions regarding the
2.
2023 Bank BTN Risk Maturity Index Report implementation of the Company's Asset Liability Management
Discussion Regarding Internal Stress Test
(ALM) to maximize profitability and maintain the structure of the
3. April 4, 2023
Results Company's balance sheet.
Discussion Regarding the Self-Assessment
4. April 18, 2023 Results of the Conventional and UUS Risk WORK GUIDELINES FOR THE ASSET AND LIABILITIES
Profile Report for Quarter I/2023 COMMITTEE
ALCO work guidelines refer to Special Policy No. KK.9-D
Discussion Regarding the Progress of
5. May 29, 2023 Credit Scoring Model (CSM) Development concerning Governance Procedures for the Board of Directors
for the SME Segment Committee. This Special Policy regulates, among other things,
Approval of Risk Profile Limit Review and
matters that serve as guidelines for Bank officials in carrying out
6. July 4, 2023
AL/DPK Risk Tolerance Review their duties and functions as a Board of Directors Committee and
the implementation of Board of Directors Committee Meetings,
Discussion Regarding the Self-Assessment
Results of the Bankwide and Sharia Risk one of which is the Assets and Liabilities Committee (ALCO),
7. July 18, 2023
Profile Report for Quarter II/2023 and including:
Bank Health Level for Semester I/2023 1. Classification of types of Board of Directors Committees,
Discussion regarding the Portfolio 2. Functions, duties and responsibilities of the Board of Directors
8. August 01, 2023
Guideline Committee.
3. Membership of the Board of Directors Committee.
9. August 09, 2023 Proposed Revocation of Regulations
4. Procedures for holding Board of Directors Committee
1. Proposed Specific Policies for Meetings.
Collaboration with Partners.
September 12, 2. Proposal for Initiating Special Policies 5. Mechanism for Reporting Significant Decisions to the Board
10.
2023 for the Board of Directors Committee. of Directors.
3. Proposed Special Policies for Public 6. Other matters related to the Board of Directors Committee.
Service Management.
September 26,
Submission of Results of Preparation of DUTIES AND RESPONSIBILITIES OF THE ASSET AND LIABILITIES
11. Bank BTN's ESG Framework, Strategy
2023 COMMITTEE
and Roadmap with assistance from KPMG
Responsibility
October 17, Bankwide Risk Profile Self Assessment 1. The Assets and Liabilities Committee is responsible
12.
2023 Results.
for evaluating, developing and establishing liquidity
October 24, Risk Appetite, Risk Tolerance 2024 and management strategies, so that the Bank can fulfill maturing
13.
2023 Risk Appetite Statement obligations from cash flow funding sources and/or from high
November 24, Submission of the proposal to complete quality liquid assets that can be pledged as collateral, without
14.
2023 the 2024 Recovery Plan Document disrupting the Bank's activities and financial condition.
2. The Assets and Liabilities Committee is responsible for
December 22,
15. Streamlining Bank Internal Regulations determining and evaluating the Bank's asset and liability
2023
position in accordance with the objectives of managing
Submission of Proposal for the
December 28, liquidity risk, interest rate risk and exchange rate risk.
16. Establishment and Operating Model of
2023 3. The Assets and Liabilities Committee is responsible for
Operational Risk Control (ORC)
determining and evaluating the pricing of the Bank's assets
and liabilities, to ensure that the prices can optimize the
results of investment, minimize the cost of funds, and maintain
the Bank's balance sheet structure in accordance with the
Bank's ALMA strategy.
582 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
4. The Assets and Liabilities Committee is responsible for b. Request the relevant Work Unit to implement and follow
determining and evaluating the implementation and up on the results of the Asset and Liability Committee
results related to the management of the Bank's assets and Meeting.
liabilities, which at least includes: liquidity management; gap c. Request the relevant Work Units to report on the
management (maturity and repricing risks); foreign exchange implementation of the results of the decisions of the
management; income and investment management. Asset and Liability Committee Meetings periodically,
5. The Assets and Liabilities Committee is responsible for the implementation of which is carried out by the
evaluating, developing and establishing ALIVA Bank Management Unit in charge of Compliance.
management strategies every 6 (six) months. 3. The duties and functions of the Asset and Liability Committee
can also decide that the Bank is in a liquidity crisis condition
Task in accordance with the provisions of the Contingency Funding
1. The duties and functions of the Assets and Liabilities Plan (CFP).
Committee include the following: a. Declares that the Bank is in a liquidity crisis condition
a. Manage liquidity management strategies, market based on the Liquidity Crisis Management Committee
risk management strategies, credit risk management (LCMC) Recommendations and states that the liquidity
strategies, and Bank asset and liability management crisis has been successfully resolved.
strategies in order to meet the Bank's liquidity needs. b. Activate the Contingency Funding Plan (CFP) when a
b. Minimize idle funds. liquidity crisis occurs and deactivate it again when the
c. Maximizing Bank profitability and maintaining the liquidity crisis has been resolved.
Bank's balance sheet structure. c. activate the Contingency Funding Plan Command Center
2. The duties and functions of the Asset and Liability Committee (CFPCC) when a liquidity crisis occurs and deactivate it
related to the Asset and Liability Committee Meeting or again when the liquidity crisis has been resolved.
ALCO Meeting include the following:
a. Decide on all issues discussed in the Asset and Liability
Committee Meeting agenda in accordance with their
duties and responsibilities.
MEMBERSHIP STRUCTURE OF THE ASSET AND LIABILITIES COMMITTEE
Structure Position Voting Rights Information
Chairman President director √ Permanent member
Vice director *) √ Permanent member
Director in charge of Finance √ Permanent member
Director in charge of Asset Management √ Permanent member
Director in charge of Risk Management √ Permanent member
Directors / SEVP Director in charge of Credit and Financing √ Permanent member
Director in charge of Funds and Networks √ Permanent member
Director in charge of Institutional Banking √ Permanent member
Director in charge of Information Technology √ Permanent member
Director in charge of Human Capital, Compliance and Legal** X Permanent member
SEVP in charge of Wholesale Banking √ Permanent member
SEVP SEVP in charge of Compliance and Legal X Non-Permanent Member
SEVP in charge of Operations √ Non-Permanent Member
*Alternate Chairman 1
**In the event that the Director in charge of Human Capital, Compliance and Legal is absent, he can be replaced by the SEVP in charge of Compliance and Legal
PROFILE OF ASSETS AND LIABILITIES COMMITTEE MEMBERS INDEPENDENCE OF THE ASSET AND LIABILITIES COMMITTEE
The profiles of ALCO members from the Company's Board of All ALCO members have no financial, management, share
Directors and SEVP can be seen in the Company Profile Chapter ownership and/or family relationships with the Board of
in the Directors' Profiles and Officers' Profiles one level below the Commissioners, Directors and/or Controlling Shareholders or
Directors in this Annual Report. relationships with the Company, which could affect their ability
to act independently.
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TRANSPARENCY OF THE MULTIPLE POSITIONS OF THE ASSET TRAINING AND COMPETENCY DEVELOPMENT
AND LIABILITIES COMMITTEE Training for ALCO members from the Board of Directors can
Disclosure of transparency of multiple positions of ALCO members be seen in the Training and/or Competency Improvement Sub-
from the Board of Directors can be seen in the Corporate chapter for Directors Members in the Corporate Governance
Governance Chapter in the dual positions section of this Annual Chapter of this Annual Report.
Report.
MEETINGS AND IMPLEMENTATION OF TASKS OF THE ASSET
TERM AND PERIOD OF OFFICE OF THE ASSET AND LIABILITIES AND LIABILITIES COMMITTEE IN 2023
COMMITTEE ALCO Committee meeting policies are regulated in the ALCO
The term of office and term of office of ALCO, whether from the Committee Implementation Guidelines. Based on this Policy, ALCO
Board of Directors or SEVP of the Company, follows the term of Committee meetings are held at least 1 (one) time in 1 (one) month,
office of the Directors and Heads of Divisions of the Company but if deemed necessary, the Committee Chair can hold meetings at
who are members of the committee. any time. During 2023, ALCO has held 13 (thirteen) meetings. The
implementation date and meeting agenda are as follows.
No Date Agenda No Date Agenda
January 3, - Providing bailout for KPR Sejahtera FLPP - Retail E-Deposit Counter Rate
1.
2023 2023 distribution - Cash Flow Projection for June 2023
June 20,
7. - Application for Non-Subsidized Consumer
- Evaluation of Special Rate Deposits under 2023
Credit Interest Rates
the Authority of the Board of Directors
- Negotiation of the Tapera KPR Scheme
- Proposed e'Retail Deposit Counter Rate
- Proposal to increase the quota for Investa - Inauguration of the DPK Special Rate Policy
and Investa Plus savings for July 2023
- Evaluation of SKBDN and SCF Interest Rate - Evaluation of the Rupiah Special Rate
January 25,
2. Policies July 11, Deposit Policy
2023 8.
- Proposed Policy for Reducing Special 2023 - Adjustment of BTN iB Prima Giro Counter
Interest Rates for Debtors Who Meet KMK Ratio
Platinum - Proposed Special Subsidized KPR Interest
- Proposed Interest Rate Promo for BTN's Rates for ASN IKN
73rd Anniversary - Proposed Counter Rate for Deposits and
- Proposed Extension of the KP Ruko Promo Felas Savings
- Proposed Nisbah for the Blessing Savings - Evaluation of the Special Rate Policy for
Program, Nisbah Counter Giro Prima BTN Rupiah and Foreign Currency Deposits
iB, and Authority to Decide the Nisbah for - Proposed Special Rate for Investa Plus Savings
09 August
the Giro PPO Program 9. - Proposed Special Ratio for the Blessing
2023
- Proposed margin adjustment for KPR HITS Savings Program
BTN iB for Millennials - Application for Non-Subsidized Consumer
- Application for Extension of SME Credit Credit Interest Rates
Interest Rates Specifically for BPJS Health - Application for Special Interest Rates for
Partners, Pertamina Gas Stations and State Passive and NPL Asset Purchases
February
3. University Partners (PTN) - Inauguration of the Special Rate Policy
28, 2023
- Proposed Non-Subsidized KPR/KPA Interest for Investa Plus Savings and IDR Deposits
Rates September 2023
- Interest Rates for Electric Vehicle Financing - Proposed Changes to the IDR e'Retail
- Inauguration of the 2023 FLPP Prosperous September
10. Deposit Counter Rate
KPR Disbursement Bailout 12, 2023
- Evaluation of the IDR Special Rate Deposit
- Proposed Nisbah for the Blessing Savings Policy
Program, Nisbah Counter Giro Prima BTN - Evaluation and Extension of Promo KPR
iB, and Authority to Decide the Nisbah for Interest Rates
the Giro PPO Program
- Proposed Foreign Currency Third Party Fund
- Evaluation of the Special Rate for USD and Interest Rates
March 13, IDR Deposits - Evaluation of the Rupiah Third Party Fund
4.
2023 - Proposed Non-Subsidized Consumer Credit October Special Rate Policy
Interest Rates 11.
10, 2023 - Evaluation of KAR Project Eagle Interest Rates
- Evaluation of the Rupiah Special Rate - Evaluation of Commercial and Corporate
Deposit Policy Segment Credit Interest Rates
April 11, - Evaluation of KAR Project Eagle Interest Rates
5. - Evaluation of Secondary Reserve
2023
Management November - Evaluation of the Rupiah Special Rate
- Evaluation of Special Rate Credit Authority 12.
14, 2023 Deposit Policy
- Evaluation of the Special Rate Policy for - Evaluation of the Rupiah Special Rate
May 16, Foreign Currency deposits Deposit Policy
6.
2023 - Application for Non-Subsidized Consumer - Evaluation of KP Ruko Counter Credit/
December
Credit Interest Rates 13. Financing Interest Rates and Promotions
12, 2023
- Confirmation and Extension of the Kring
BTN Super Solusi Interest Rate
- Application for BTN Micro KPR Interest Rates
584 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Credit or Financing Policy Committee 5. Provide suggestions for improvement steps to the Board
of Directors with a copy to the Board of Commissioners
The Credit or Financing Policy Committee is a committee regarding matters related to responsibility number 1.
that plays a role in formulating policies, supervising policy 6. In the event that there are irregularities in the implementation
implementation, monitoring the development and condition of of the KPB related to compliance with sharia principles, a
the credit portfolio and providing direction for improvement steps report is also submitted to the Sharia Supervisory Board.
in the credit sector..
MEMBERSHIP STRUCTURE OF THE CREDIT OR FINANCING
WORK GUIDELINES FOR THE CREDIT OR FINANCING POLICY POLICY COMMITTEE
COMMITTEE The structure and membership of the Credit or Financing
The work guidelines for the Credit or Financing Policy Committee Policy Committee refers to Special Policy No. KK.9-D dated
refer to the Directors' Decree Number 02/SK/DIR/PPBD/2021 March 27, 2023 concerning Governance Procedures for the
with the following contents: Board of Directors Committee, with the following structure and
1. Duties, Functions and Responsibilities of the Committee. membership:
2. Mechanisms and Procedures for Organizing Committee
Voting
Meetings. Structure Position Information
Rights
3. Minutes of Meetings and Follow-up to Minutes of Committee
President
Meetings. Chairman √ Permanent member
director
Directors/
DUTIES AND RESPONSIBILITIES OF THE CREDIT OR FINANCING Vice director *) √ Permanent member
SEVP
POLICY COMMITTEE Director in
The duties and responsibilities of the Credit or Financing Policy charge of Risk √ Permanent member
Committee are to assist the President Director with matters relating Management**)
to, among other things and at least include: Director in
charge of Asset √ Permanent member
1. Provide input to the Board of Directors in the context of Management
preparing Bank Credit or Financing Policies (KPB), especially
Director in
those related to the formulation of prudential principles in charge of Credit √ Permanent member
credit or financing. and Financing
2. Supervise that the KPB can be implemented and implemented Director in
charge of Funds √ Permanent member
consistently and consistently and formulate solutions if
and Networks
there are obstacles/obstacles in implementing the KPB.
Director in
Furthermore, the Credit or Financing Policy Committee also charge of
√ Permanent member
conducts periodic reviews of the KPB and provides advice to Institutional
Banking
the Board of Directors if changes/improvements to the KPB
are necessary. Director in
charge of √ Permanent member
3. Monitor and evaluate: Finance
a. Development and quality of the overall credit or financing Director in
portfolio. charge of
b. Correct implementation of authority to decide on credit Human Capital, X Permanent member
Compliance and
or financing. Legal
c. Correctness of the process of granting, development and SEVP in charge
quality of credit or financing provided to parties related of Wholesale √ Permanent member
to the Company and certain large debtors. Banking
d. Correct implementation of LLL provisions. Director in
charge of Non-Permanent
e. Compliance with statutory provisions and other regulations √
Information Member
in the implementation of providing credit or financing. Technology
f. Settlement of problem loans in accordance with those SEVP in charge Non-Permanent
√
stipulated in the KPB. of Operations Member
g. The Company's efforts to meet the adequacy of the SEVP in charge
Non-Permanent
amount of credit or financing write-offs. of Compliance X
Member
and Legal
4. Submit regular written reports to the Board of Directors with
a copy to the Board of Commissioners regarding: *) Substitute Chairman I
**) Substitute Chairman II
a. Results of supervision of the implementation and
implementation of the KPB.
b. Monitoring and evaluation results regarding matters
referred to in the function of the Credit or Financing
Policy Committee.
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PROFILE OF MEMBERS OF THE CREDIT OR FINANCING POLICY No. Date Agenda
COMMITTEE
The profiles of members of the Credit or Financing Policy September 19, Proposed Special Policy on Commercial
4.
2023 Credit Rescue and Settlement
Committee, both from the Board of Directors and SEVP of the
Company, can be seen in the Company Profile Chapter in the Review of Special Policy KK.1-G
5. October 16, 2023 concerning Corporate Loan Products
Profile of Directors and Profiles of Officials One Level Below
and Services
Directors section in this Annual Report.
Proposed Special Policy regarding
6. October 20, 2023 KMK & KMK Renovation to Accelerate
INDEPENDENCE OF THE COMMITTEE COMMITTEE ON CREDIT
Settlement of Problematic Credit Assets
OR FINANCING POLICY
All members of the Credit or Financing Policy Committee do not Adjustment of the Construction KMK
7. October 27, 2023
(KYG) and KPL structure
have financial, management, share ownership and/or family
relationships with the Board of Commissioners, Directors and/ Proposed Approval of the Request for
8. November 6, 2023 Passive Credit Recovery and Rescue
or Controlling Shareholders or relationships with the Company,
Policy
which could affect their ability to act independently.
Follow-up to OJK Audit Findings
9. December 21, 2023 on 2021 PKPB and Delegation of
TRANSPARENCY OF THE CONCURRENT POSITIONS OF THE
Authority and Tiger Project
CREDIT OR FINANCING POLICY COMMITTEE
Disclosure of the transparency of concurrent positions of
members of the Credit or Financing Policy Committee from the Credit Committee
Board of Directors can be seen in the Corporate Governance
Chapter in the concurrent positions section of this Annual The Credit Committee is a committee that plays a role in providing
Report. decisions on granting credit (new credit or credit restructuring)
in accordance with the highest authority based on the Credit
TERM OF OFFICE AND PERIOD OF OFFICE OF THE CREDIT OR Decision Authority Limit (BMPK).
FINANCING POLICY COMMITTEE
The term of office and term of office of the Credit or Financing CREDIT COMMITTEE WORK GUIDELINES
Policy Committee, whether from the Board of Directors or SEVP The Credit Committee work guidelines refer to Special Policy
of the Company, follows the term of office of the Directors and No. KK.9-D dated March 27, 2023 concerning Governance
Heads of Divisions of the Company who are members of the Procedures for the Board of Directors Committee and Special
committee. Policy Number KK.1-Q dated September 29, 2023 concerning
the Limit of Authority to Terminate Credit or Commercial Financing
TRAINING AND COMPETENCE DEVELOPMENT OR FINANCING with the following contents:
Training for members of the Credit or Financing Policy Committee − Duties, Functions and Responsibilities of the Credit Committee
from the Board of Directors can be seen in the Training and/or − Procedures for Organizing the Credit Committee
Competency Improvement Sub-Chapter for Directors Members in − Credit Committee Structure and Membership
the Corporate Governance Chapter of this Annual Report. − Duties of the Secretary and Credit Committee Members
− Limits of Authority to Decide Credit
MEETINGS AND IMPLEMENTATION OF DUTIES OF THE CREDIT
OR FINANCING POLICY COMMITTEE IN 2023 DUTIES AND RESPONSIBILITIES OF THE CREDIT COMMITTEE
Credit or Financing Policy Committee meetings are held at least The duties and responsibilities of the Credit Committee are
once every 3 (three) months. During 2023, the Credit Policy to provide recommendations and decide on the granting of
Committee has held 9 (nine) meetings. The implementation date credit (new credit or credit restructuring) for the commercial
and meeting agenda are as follows. credit and consumer credit segments in accordance with the
highest authority based on the Credit Decision Authority Limit
(BWMK).
No. Date Agenda
Proposed Special Policy Regulations CREDIT COMMITTEE MEMBERSHIP STRUCTURE
1. February 14, 2023
regarding Employee Soft Credit
Committee
No Committee Type Work unit
Proposed Special Policy on Credit Level
2. March 7, 2023
Document Management
1 Committee A A1 Directors
Proposed Approval of Special Policies
3. May 30, 2023 on Billing Management and Credit A2
Settlement for the Consumer Segment
A3
A4
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Committee Non-Permanent Membership in the Credit Committee at the
No Committee Type Work unit
Level Board of Directors level is regulated by the following provisions:
2, Committee B B Headquarters
No Committee Type Work unit
3. Committee C C1 Regional Office
Head/Deputy Head of Commercial
Commercial Banking 1. Credit Work Unit or Official X
C2
Center (CBC) Holding RKK Authority
Head of the Corporate Credit
Branch Office/Sharia
4. Committee D D1 2. Work Unit or Official Holding RKK X
Branch Office
Authority
D2 Head of SME Credit Work Unit or
3. X
Official Holding RKK Authority
D3
Head of Commercial Financing
*If you are a credit proposer then it changes to a business function.
4. Work Unit or Official Holding RKK X
Authority
Head of Asset Management Work
5. Unit or Official Holding RKK X
2. The Credit Committee at the Board of Directors level is
Authority
divided into 4 (four) levels with a minimum quorum of
Head of Financial Institution Work
Permanent Members present as follows: 6. Unit or Official Holding RKK X
Authority
Business Independent
Committee Risk Function Head/Deputy Head of the
Functions Function
7. Commercial Credit Risk Work Unit X
Committee A1 All Members All Members 1 person or Official Holding RKK Authority
Committee A2 3 people 3 people 1 person Head of Commercial Credit Work
8. Unit at the Commercial Banking X
Committee A3 2 persons 2 persons 1 person Center
Committee A4 1 person 1 person 1 person Head of the Commercial Credit
9. Risk Work Unit at the Commercial X
Banking Center
3. Permanent Membership in the Credit Committee at the Board
Head of Legal Work Unit or Official
of Directors level is divided into 3 (three) functions and the 10. X
Holding RKK Authority
voting rights attached to each function are as follows:
Head of the Compliance Work Unit
11. X
Risk Function Business Functions or Official Holding RKK Authority
Head of the Internal Audit Work
Position Voting Rights Position Voting Rights 12. Unit or Official Holding RKK X
Authority
President
√ vice director √
Director
Director
4. Membership in the Credit Committee other than at the Board
Director in
in charge of Directors level is regulated by provisions according to
charge of Risk √ √
of Credit/ each level as follows:
Management
Financing
A. Credit Committee B
Director in Director in • Permanent member
charge of Asset √ charge of √
Management Finance Risk Function Business Functions
Director in
Director in Position Voting Rights Position Voting Rights
charge of
√ charge of √
Information
Network Head/Deputy
Systems
Head of
Director in Commercial
charge of Head/Deputy √ Credit Work √
√
SEVP in charge Institutional Head of the Unit or Official
of Credit √ Banking Commercial Holding RKK
Operations SEVP in charge Credit Risk Authority
of Wholesale √ Work Unit
or Official Head of the
Banking
Holding RKK Corporate
Voting Authority Credit Work
Independent Function √
Rights Unit or Official
Holding RKK
Director in charge of Compliance and Legal X Authority
SEVP in charge of Compliance and Legal X
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Corporate
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Risk Function Business Functions B. Credit Committee C1
• Permanent member
Position Voting Rights Position Voting Rights
Risk Function Business Functions
Head of SME
Credit Work Position Voting Rights Position Voting Rights
Unit or Official √
Holding RKK Head of
Authority; Commercial
Credit Risk Head of
√ √
Head of the Work Unit at Regional Office
Commercial the Regional
Financing Office
√
Work Unit or Head of
RKK Authority the Asset
Holder Management
√
Work Unit at
Kepala Satuan the Regional
Kerja Asset Office
Management
atau Pejabat √
Pemegang • Non-Permanent Members
Kewenangan
RKK No Non-Permanent Member Voting Rights
Kepala Satuan 1. Deputy Head of Regional Office X
Kerja Financial
Institution Head of the SME Credit Work Unit
2. X
atau Pejabat √ at the Regional Office
Pemegang Head of Commercial Credit Work
Kewenangan 3. Unit at the Commercial Banking X
RKK Center
Head of the Commercial Credit
• Non-Permanent Members 4. Risk Work Unit at the Commercial X
Banking Center
No Non-Permanent Member Voting Rights
Commercial Credit Risk Analyst at
5. X
Regional Office **)
Head of the Commercial Credit Work Unit
1 X
Department 6. Legal Checklist *) X
Head of the Corporate Credit Work Unit 7. Compliance Checklist *) X
2 X
Department
Head of the SME Credit Work Unit C. Credit Committee C2
3 X
Department • Permanent member
Head of the Commercial Financing Work Risk Function Business Functions
4 X
Unit Department
Voting Voting
Position Position
Head of the Financial Institution Work Rights Rights
5 X
Unit Department
Head of Head of the
Head of the Asset Management Work Commercial Commercial
6 X Credit Work Unit Credit Risk
Unit Department √ √
at the Commercial Work Unit at
Head of Commercial Credit Work Unit at Banking Center the Commercial
7 X
the Commercial Banking Center Banking Center
Head of Commercial Credit Risk Work
8 X
Unit Department • Non-Permanent Members
Head of the Commercial Credit Risk Work No Non-Permanent Member Voting Rights
9 X
Unit at the Commercial Banking Center
Commercial Credit Work Unit
Head of Legal Work Unit Department or 1. Manager at the Commercial X
10 X
Official Holding Authority Banking Center
Commercial Credit Risk Work
Head of Compliance Work Unit
11 X 2. Unit Manager at the Commercial X
Department or Official Holding Authority
Banking Center
3. Legal Checklist *) X
4. Compliance Checklist *) X
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D. Credit Committee D MEETING AND IMPLEMENTATION OF DUTIES OF THE CREDIT
• Permanent member COMMITTEE IN 2023
Credit Committee Meetings are carried out in the context
Risk Function Business Functions
of making commercial credit decisions, whether for new
Position Voting Rights Position Voting Rights applications, changes to the credit structure, or credit restructuring.
The organization of the Credit Committee is proposed by the
Head of Branch Head Proposing Division, in this case the Commercial Credit Business
SME Credit/ or Head of
Division and the Commercial Credit Risk Division. In 2023, the
Financing Sharia Branch
Risk Work √ √ Credit Committee will hold 3,047 meetings at various levels, with
Unit at Branch the following details.
Offices/Sharia
Branch Offices
No RKK level Number of Executions
• Non-Permanent Members
No Non-Permanent Member Voting Rights 1. Credit Committee A 240
Head of SME Credit Work Unit at 2. Credit Committee B 166
1. X
Branch Office
C1 Credit
Head of Commercial Financing 3. 168
Committee
2. Work Unit at the Sharia Branch X
Office C2 Credit
4. 685
Committee
SME Credit/Financing Risk Analyst
3. at Branch Offices/Sharia Branch X
5. D Credit Committee 1.788
Offices
4. Legal Checklist *) X
5. Compliance Checklist *) X Human Capital Committee
PROFILE OF CREDIT COMMITTEE MEMBERS The Board of Directors has formed a Human Capital Committee in
The profiles of Credit Committee members from both the Board of order to assist the Board of Commissioners in formulating policies,
Directors and SEVP of the Company can be seen in the Company overseeing policy implementation, monitoring developments and
Profile Chapter in the Profile of Directors and Profiles of Officials employment conditions and providing suggestions for corrective
One Level Below Directors section in this Annual Report. steps in accordance with the Company's Employment regulations
and the Employment Laws applicable in Indonesia.
INDEPENDENCE OF THE CREDIT COMMITTEE
All members of the Credit Committee have no financial, HUMAN CAPITAL COMMITTEE WORK GUIDELINES
management, share ownership and/or family relationships The work guidelines for the Human Capital Committee refer
with the Board of Commissioners, Directors and/or Controlling to Special Policy KK.9 – D dated 27 March 2023 concerning
Shareholders or relationships with the Company, which could Governance Procedures for the Board of Directors Committee.
affect their ability to act independently.
DUTIES AND RESPONSIBILITIES OF THE HUMAN CAPITAL
TRANSPARENCY OF MULTIPLE POSITIONS OF THE CREDIT COMMITTEE
COMMITTEE The duties and responsibilities of the Human Capital Committee
Disclosure of the transparency of multiple positions of members of are to assist the President Director with matters relating to, among
the Credit Committee from the Board of Directors can be seen in other things and at least include:
the Corporate Governance Chapter in the dual positions section 1. Recommend strategies, policies and human capital
of this Annual Report. management systems that are in line with the Bank's
Business Plan.
TERM OF OFFICE AND PERIOD OF OFFICE OF THE CREDIT 2. Has the authority to make decisions regarding the
COMMITTEE implementation of management in the personnel sector.0.
The term of office and term of office of the Credit Committee, Bertanggung jawab atas rekomendasi usulan kebijakan
whether from the Board of Directors or SEVP of the Company, yang selanjutnya akan diputus melalui mekanisme Rapat
follows the term of office of the Directors and Heads of Divisions Direksi.
of the Company who are members of the committee. 3. Decide on proposed Bank policies, standards and procedures
related to human capital.
TRAINING AND COMPETENCY DEVELOPMENT 4. Has the authority to make decisions other than points 1 – 4
Training for Credit Committee members from the Board of above if given a mandate by the Board of Directors Meeting.
Directors can be seen in the Training and/or Competency 5. If necessary, coordinate with the Remuneration and
Improvement Sub-chapter for Directors Members in the Corporate Nomination Committee in reviewing the Human Capital
Governance Chapter of this Annual Report. Management system/policy.
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Governance
6. The Central Human Capital Committee is responsible for PROFILE OF MEMBERS OF THE HUMAN CAPITAL COMMITTEE
submitting reports on significant decisions whether they The profiles of members of the Human Capital Committee, both those
are decisions of the Central Human Capital Committee or from the Board of Directors and SEVP of the Company, can be seen
decisions of the Human Capital Committee of Work Units in the Company Profile Chapter in the Profile of Directors and Profiles
at the Head Office/Regional Offices/Branch Offices/Teams of Officials One Level Below Directors section in this Annual Report.
made to the Board of Directors Meeting for a minimum of 1
(one) year. very. INDEPENDENCE OF THE HUMAN CAPITAL COMMITTEE
7. The Central Human Capital Committee is responsible for All members of the Human Capital Committee have no financial,
submitting reports on significant decisions, both decisions of management, share ownership and/or family relationships
the Central Human Capital Committee and decisions of the with the Board of Commissioners, Directors and/or Controlling
Human Capital Committee of Work Units at the Head Office/ Shareholders or relationships with the Company, which could
Regional Offices/Branch Offices/Teams made to the Board affect their ability to act independently.
of Directors Meeting for a minimum of 1 (one) year.
TRANSPARENCY OF THE MULTIPLE POSITIONS OF THE HUMAN
MEMBERSHIP STRUCTURE OF THE HUMAN CAPITAL COMMITTEE CAPITAL COMMITTEE
The structure and membership of the Human Capital Committee Disclosure of transparency of concurrent positions of members of
has been determined based on Special Policy KK.9 – D dated the Human Capital Committee from the Board of Directors can be
27 March 2023 concerning Governance Procedures for the seen in the Corporate Governance Chapter in the dual positions
Board of Directors Committee with the following structure and section of this Annual Report.
membership:
TERM OF OFFICE AND PERIOD OF OFFICE OF THE HUMAN
CAPITAL COMMITTEE
Voting
Structure Position Information The term of office and term of office of the Human Capital
Rights
Committee, whether from the Board of Directors or SEVP of the
Chairman
(Concurrently Permanent
Company, follows the term of office of the Directors and Heads
President Director √
Permanent member of Divisions of the Company who are members of the committee.
Member)
Directors / Permanent TRAINING AND COMPETENCY DEVELOPMENT
Vice Director *) √
SEVP member Training for Human Capital Committee members from the Board
Director in charge of Directors can be seen in the Training and/or Competency
of Human Capital, Permanent
√ Improvement Sub-chapter for Directors Members in the Corporate
Compliance and member
Legal Governance Chapter of this Annual Report.
Director in charge
Permanent
of Funds and √
member
MEETINGS AND IMPLEMENTATION OF DUTIES OF THE HUMAN
Networks
CAPITAL COMMITTEE IN 2023
Director in charge Permanent The policy of Human Capital Committee meetings is to be
√
of Risk Management member
held at least once every 3 (three) months. During 2023, the
Director in charge
Permanent Human Capital Committee has held 14 (fourteen) meetings. The
of Credit and √
member implementation date and meeting agenda are as follows.
Financing
Director in charge
Non-Permanent
of Institutional √
Banking
Member No. Date Agenda
Director in 1. Series of proposed transfers related to
Non-Permanent fulfilling the position of Regional Office
charge of Asset √
Member Head at Regional Office 2
Management
2. Proposal for Promotion/Transfer of
Director in charge
Non-Permanent January 24, Officials at Branch Offices
of Information √ 1.
Member 2023 3. Definitive Determination of Branch
Technology
Manager
Director in charge Non-Permanent 4. Proposal to Abolish the Status of Layer
√
of Finance Member 1 Officials (Division Heads and Branch
Managers)
SEVP in charge of Non-Permanent
√ February 20, 1. Proposed determination of BOD-1 Bank
Wholesale Banking Member 2.
2023 BTN Selected Talent for 2023
SEVP in charge of Non-Permanent 1. Proposed changes to the Management of
X
Compliance & Legal Member the Chair of the Bank BTN Pension Fund
SEVP in charge of Non-Permanent Supervisory Board
√ 2. Proposed Changes in Management
Operations Member March 28,
3. of Members of the Supervisory Board
2023
Information: of the Bank BTN Employee Welfare
*) Substitute Chairman I Foundation.
3. Proposed internal talent candidates for
Bank BTN
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No. Date Agenda INFORMATION TECHNOLOGY STEERING COMMITTEE (KPTI)
WORK GUIDELINES
1. Proposed replacement of members
of the Bank BTN Pension Fund The work guidelines for the Information Technology Steering
Supervisory Board. Committee refer to the Company's internal regulations, namely
March 29, 2. Evaluation of the Organizational Special Policy Number KK.9-D dated March 27, 2023 concerning
4.
2023 Structure of the Sharia Development
Strategy Team (TSPS). Governance Procedures for the Board of Directors Committee.
3. Proposed promotion/transfer of layer 1
and 2 officials. DUTIES AND RESPONSIBILITIES OF THE INFORMATION
1. Proposed transfer of officials TECHNOLOGY STEERING COMMITTEE (KPTI)
2. Proposal for transfer/promotion of
May 29, The duties and functions of the Information Technology Steering
5. officials in the context of evaluation,
2023 Committee are to provide recommendations to the Board of
3. Proposal for assigning officials to
affiliated companies. Directors which include:
June 12, Proposed formation of a Credit Recovery 1. Information Technology Strategic Plan which is in line with
6.
2023 and Rescue Taskforce Team the strategic plan for the Company's business activities. In
Proposed Promotion/Mutation of Branch providing recommendations, the Information Technology
July 04, 2023 Managers in the Context of Performance Steering Committee must pay attention to efficiency,
Evaluation
effectiveness and the following factors:
Submission of Bank BTN Talent a. Roadmap to achieve Information Technology (IT) needs
7. July 10, 2023
Management Update
that support the Company's business strategy. The road
1. Proposed assignment of officers
map consists of the current condition, the condition to be
to affiliated companies and other
companies achieved (future state), and the steps that will be taken to
8. July 31, 2023 2. Evaluation of Officials (Division Heads) achieve the condition to be achieved;
Eligible for Promotion
b. Required resources;
3. Proposed Division of Regional
Development Director/SEVP c. Benefits that will be obtained when the Information
Technology Strategic Plan is implemented;
1. Usulan Penyesuaian Grade Branch
August 11, Manager KC & KCS d. Obstacles that may arise in implementing the Information
9.
2023 2. Usulan rangkaian mutasi dalam rangka Technology Strategic Plan.
pemenuhan jabatan
2. Decide on proposals for Company policies, standards and
September Usulan promosi mutasi dalam rangka procedures related to Information Technology.
05, 2023 pemenuhan jabatan
3. Monitoring the prioritization of lT CAPEX and lT OPEX
1. Usulan Promosi Pejabat BOD-1 for Information Technology development based on the
October 2, 2. Usulan Penetapan Definitif Kepala
10. Information Technology Strategic Plan.
2023 Divisi
3. Usulan Pemenuhan Kepala Divisi 4. Authority to decide on priorities and reallocation of lT CAPEX, lT
October 24, OPEX and lT Plan, taking into account the following aspects:
11. Usulan Pemenuhan Kelapa Divisi
2023 a. Conformity between the Information Technology
November Usulan Rekomposisi dan Penambahan development plan and the Information Technology
12.
20, 2023 Nominated Talent Bank BTN Tahun 2023 Strategic Plan; And
December 20, b. Conformity between the implementation of Information
13. Usulan Pemenuhan Branch Manager
2023 Technology development and the agreed Information
Technology Development Plan (portfolio list).
Information Technology Steering Committee (KPTI) 5. Evaluation of the effectiveness of Tl costs in achieving planned
benefits.
In accordance with OJK Regulation Number 11/POJK.03/2022 6. Monitoring Information Technology performance and efforts
concerning the Implementation of Information Technology to improve Information Technology performance.
by Commercial Banks, Companies are required to have an 7. Efforts to resolve various problems related to Information
Information Technology Steering Committee. To support this, there Technology that cannot be resolved by the User Work
needs to be provisions governing the Information Technology Unit and the Information Technology Provider Work Unit
Steering Committee. In this regard, the Board of Directors effectively, efficiently and on time.
considers it necessary to regulate provisions regarding the 8. Adequacy and allocation of resources owned by the
Information Technology Steering Committee in the form of Special Company.
Policy Number KK.9-D concerning Governance Procedures for 9. Effectiveness of steps in minimizing risks on the Company's
the Board of Directors Committee. investment in the Information Technology sector so that the
Company's investment in Information Technology contributes
to achieving the Company's business objectives.
10. Strategy and steps to improve matters relating to the
implementation of risk management related to Information
Technology, Digital and Cyber in the Company.
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MEMBERSHIP STRUCTURE OF THE INFORMATION TECHNOLOGY STEERING COMMITTEE (KPTI)
The structure and membership of the Information Technology Steering Committee (KPTI) refers to Directors Regulation No. 5/PD/DIR/
PPBD/2021 regarding Board of Directors Committee Guidelines, with the following structure and membership:
Structure Position Voting Rights Information
Chairman President director √ Permanent member
Directors Vice director*) √ Permanent member
Director in charge of Information Technology √ Permanent member
Director in charge of Risk Management √ Permanent member
Director in charge of Finance √ Permanent member
Directors/SEVP Other Directors/SEVPs according to the discussion material √ Non-Permanent Member
Director in charge of Human Capital, Compliance and Legal X Non-Permanent Member
SEVP in charge of Compliance and Legal X Non-Permanent Member
*Substitute Chair 1
PROFILE OF TECHNOLOGY STEERING COMMITTEE MEETING AND IMPLEMENTATION OF DUTIES OF THE
MEMBERSINFORMATION (KPTI) INFOMATION TECHNOLOGY STEERING COMMITTEE (KPTI) IN
The profiles of members of the Information Technology Steering 2023
Committee, both from the Board of Directors and SEVP of the Information Technology is carried out at least 4 (four) times
Company, can be seen in the Company Profile Chapter in the during the current year. If deemed necessary, a meeting of the
Profile of Directors and Profiles of Officials One Level Below Information Technology Steering Committee can be held at any
Directors section in this Annual Report. time upon written request from the permanent members of the
Information Technology Steering Committee. During 2023, the
INDEPENDENCE OF THE TECHNOLOGY STEERING Information Technology Steering Committee has held 4 (four)
COMMITTEEINFORMATION (KPTI) meetings. The implementation date and meeting agenda are as
All members of the Information Technology Steering Committee follows.
have no financial, management, share ownership and/or family
relationships with the Board of Commissioners, Directors and/
No Date Agenda
or Controlling Shareholders or relationships with the Company,
which could affect their ability to act independently. - Review of 2022 IT and RSTI Initiatives
(Include Sharia).
1. March 08, 2023 - 2023 IT Initiative Update (Includes
TRANSPARENCY OF THE INFORMATION TECHNOLOGY Sharia).
STEERING COMMITTEE (KPTI) - IT Key Risk Indicator (KRI) Monitoring.
Disclosure of transparency of concurrent positions of members of - Review Inisiatif TI dan RSTI 2023
the Information Technology Steering Committee from the Board of (include Sharia).
- Assessment Core Banking System &
Directors can be seen in the Corporate Governance Chapter in Branch Delivery System.
the concurrent positions section of this Annual Report. 2. May 23, 2023 - VAssessment Data Center Operation
& Infrastructure Improvement.
- Update IT Security & IT KRI
TERM AND PERIOD OF OFFICE OF THE INFORMATION Monitoring (lesson learned security
TECHNOLOGY STEERING COMMITTEE (KPTI) incident).
The term of office and term of office of the Information Technology - Review Inisiatif TI dan RSTI 2023.
Steering Committee, whether from the Board of Directors or SEVP 3. August 31, 2023
- Update Strategic Projects.
- Update IT Security.
of the Company, follows the term of office of the Directors and
- IT Key Risk Indicator (KRI) Monitoring.
Heads of Divisions of the Company who are members of the
- 2023 Initiative Review.
committee.
- 2024 Budget Initiatives and
November 20,
4. Proposals.
2023
TRAINING AND COMPETENCY DEVELOPMENT - Update Analytics Data.
- IT Key Risk Indicator (KRI) Monitoring.
Training for Information Technology Steering Committee members
from the Board of Directors can be seen in the Training and/or
Competency Improvement Sub-chapter for Directors Members in
the Corporate Governance Chapter of this Annual Report.
592 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Transformation Steering Committee
The function of the Transformation Steering Committee is to assist the Board of Directors in determining priorities and deciding on
the implementation of Transformation initiatives in accordance with the Company's business strategy in the fields of Human Capital,
Organization & Governance, Risk Management and Compliance (GRC); information Technology, Digital and Network; Commercial
Banking & Business Process, Consumer Banking & Sharia; Partnership & Project Management.
TRANSFORMATION STEERING COMMITTEE WORK GUIDELINES
The work guidelines for the Transformation Steering Committee refer to Decree Number 5/SK/DIR/TPMD/2021 dated April 8 2021.
These guidelines regulate, among other things:
1. Responsibilities of the Transformation Steering Committee.
2. Duties and Functions of the Transformation Steering Committee.
3. Duties of the Chairman, Secretary and Members of the Transformation Steering Committee.
4. Procedures for holding meetings.
5. Meeting Minutes.
6. Follow up on Meeting Minutes.
MEMBERSHIP STRUCTURE OF THE TRANSFORMATION STEERING COMMITTEE
Transformation Steering Committee is linked to the Human Capital Organization & GRC
Structure Position Voting Rights Description
Chairman Director in charge of Transformation and Risk Management √ Permanent Member
Director in charge of Human Capital, Compliance and Legal √ Permanent Member
Director in charge of Funds and Networks √ Permanent Member
Directors/SEVP
SEVP in charge of Compliance and Legal x Permanent Member
Other Directors/SEVPs according to the discussion material √ Non-Permanent Member
If the President Director/Vice President Director attends the Transformation Steering Committee Meeting above, he/she will act as
Chairman and have voting rights.
Komite Pengarah Transformasi terkait dengan IT, Digital & Network
Structure Position Voting Rights Description
Chairman Director in charge of Transformation and Risk Management √ (Chairman) Permanent Member
Director in charge of Information Technology √ Permanent Member
Director in charge of Funds and Networks √ Permanent Member
Directors/SEVP Director in charge of Human Capital, Compliance and Legal X Non-Permanent Member
SEVP in charge of Compliance and Legal X Non-Permanent Member
Other Directors/SEVPs according to the discussion material √ Non-Permanent Member
If the President Director/Vice President Director attends the Transformation Steering Committee Meeting above, he/she will act as
chairman and have voting rights.
Transformation Steering Committee related to Commercial Banking & Business Process, Consumer Banking & Sharia
Structure Position Voting Rights Description
Chairman Director in charge of Transformation and Risk Management √ Permanent Member
Director in charge of Loan and Financing √ Permanent Member
Director in charge of Asset Management √ Permanent Member
Director in charge of Information Technology √ Permanent Member
Directors/SEVP SEVP in charge of Wholesale Banking √ Non-Permanent Member
Director in charge of Human Capital, Compliance and Legal X Non-Permanent Member
SEVP in charge of Compliance and Legal X Non-Permanent Member
Other Directors/SEVPs according to the discussion material √ Non-Permanent Member
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If the President Director/Vice President Director attends the Transformation Steering Committee Meeting above, he/she will act as
chairman and have voting rights.
Transformation Steering Committee related to Partnership & Project Management
Structure Position Voting Rights Description
Chairman Director in charge of Transformation and Risk Management √ Permanent Member
Director in charge of Finance √ Permanent Member
Director in charge of Human Capital, Compliance and Legal X Permanent Member
Directors/SEVP
SEVP in charge of Compliance and Legal X Non-Permanent Member
Other Directors/SEVPs according to the discussion material √ Non-Permanent Member
DUTIES AND RESPONSIBILITIES OF THE TRANSFORMATION TERM AND PERIOD OF OFFICE OF THE TRANSFORMATION
STEERING COMMITTEE STEERING COMMITTEE
The duties and responsibilities of the Transformation Steering The term of office and term of office of the Transformation Steering
Committee are to provide recommendations to the President Committee, both from the Board of Directors and SEVP of the
Director on matters relating to, among others: Company, follows the terms of office of the Directors and Heads
1. Determine priorities and decide on the implementation of of Divisions of the Company who are members of the committee.
Transformation Initiatives in accordance with the Bank's
Business Strategy, in the areas of: TRAINING AND COMPETENCY DEVELOPMENT
a. Human Capital, Organization and Governance, Risk Training for Transformation Steering Committee members from
Management and Compliance (GRC). the Board of Directors can be seen in the Training and/or
b. Information Technology (IT), Digital and Network. Competency Improvement Sub-chapter for Directors Members in
c. Commercial Banking and Business Process, Consumer the Corporate Governance Chapter of this Annual Report.
Banking and Sharia.
d. Partnership and Project Management. MEETINGS AND IMPLEMENTATION OF TASKS OF THE
2. Decide on policies related to the implementation of the TRANSFORMATION STEERING COMMITTEE IN 2023
Transformation Initiative Pilot Project. In accordance with Decree Number 5/SK/DIR/TPMD/2021,
3. Propose policies related to the Transformation Initiative to be the Transformation Steering Committee meetings are held at
decided at the Board of Directors Meeting if necessary. least 2 (two) times during the current year. During 2023, the
4. Monitor the implementation of the Transformation Initiative which Transformation Steering Committee has held 26 (twenty-six)
has been decided by the Transformation Steering Committee, meetings. The meeting date and agenda are as follows.
and report to the Board of Directors as a basis for considering
decisions on follow-up to the Transformation Initiative.
No. Date Agenda
PROFILE OF TRANSFORMATION STEERING COMMITTEE MEMBERS Steering Committee Project Sign Off
1. January 05, 2023
Branch Transformation
The profiles of the members of the Transformation Steering
Committee, both those from the Board of Directors and SEVP of Steering Committee Update
the Company, can be seen in the Company Profile Chapter in Corporate Plan Initiative -
2. January 11, 2023
Improvement of Credit Document
the Profile of Directors and Profiles of Officials One Level Below Governance
Directors section in this Annual Report.
Steering Committee Decision Engine
3. January 17, 2023
Consumer
INDEPENDENCE OF THE TRANSFORMATION STEERING
Steering Committee, MSME Process
COMMITTEE 4. February 10, 2023
Center
All members of the Transformation Steering Committee have
no financial, management, share ownership and/or family Steering Committee Update on
5. February 15, 2023 Corplan Initiative - Improvement of
relationships with the Board of Commissioners, Directors and/ Credit Document Governance
or Controlling Shareholders or relationships with the Company,
Steering Committee Presentation of
which could affect their ability to act independently. 6. February 23, 2023 Venture Fund Collaboration Plan by
PT Mandiri Capital Indonesia
TRANSPARENCY OF THE CONVERSE POSITIONS OF THE
Steering Committee Appointment
TRANSFORMATION STEERING COMMITTEE 7. April 12, 2023 of Financial Literacy and Inclusion
Disclosure of transparency of multiple positions of members of the Management Unit
Transformation Steering Committee from the Board of Directors Steering Committee Single
can be seen in the Corporate Governance Chapter in the dual 8 April 26, 2023 Relationship Corporate Segment
positions section of this Annual Report. Model
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No. Date Agenda DUTIES AND RESPONSIBILITIES OF THE BUSINESS COMMITTEE
1. The Business Committee is responsible for decisions made
Steering Committee Discussion of
9. May 22, 2023 at Business Committee Meetings and Board of Directors
SME Collection
Meetings.
Steering Committee Proposed 2. The Business Committee is responsible for submitting reports
10. May 25, 2023 Organizational Structure for CRSD 1,
CRSD 2 and CAMD on Significant Decisions made to the Board of Directors
Meeting at least once a year.
11. June 16, 2023 Steering Committee Project Ultimate 3. Determine corrective steps regarding matters related to Bank
Steering Committee Project Ultimate Product development and report to the Board of Directors.
12. June 21, 2023
(Wholesale Transaction Banking)
Steering Committee Progress Update
BUSINESS MEMBERSHIP STRUCTURE
13. July 13, 2023
Preparation for Pilot Project Ultimate Based on the agreement, the Business Committee membership is
occupied by several positions with the following details:
Steering Committee Single
14. July 14, 2023 Relationship Corporate Segment
Membership Voting
Model No Posititon Information
Structure Rights
Steering Committee Decision Engine
15. August 1, 2023 Chairman vice director √ (Chairman)
Consumer
(concurrently Permanent
1.
16. August 1, 2023 LOS Integration Steering Committee permanent Member
member)
17. August 8, 2023 SBU Project Steering Committee Director in
Permanent
charge of Funds √
member
18. August 10, 2023 SBU Project Steering Committee Directors/SEVP and Networks*
2. Permanent
Steering Committee Ultimate Project - Members Director in
19. August 30, 2023 Permanent
Pilot Results Report charge of Credit √
member
and Financing
Steering Committee Bank BTN
September 19,
20. Investment Implementation Plan in Director in
2023 Permanent
Venture Funds charge of Risk √
member
Management
September 27, Steering Committee Progress Pilot
21.
2023 Project Ultimate September 2023 Director in
charge of Permanent
Steering Committee Discussion on √
22. October 10, 2023 Information member
Institutional DPK Management
Technology
Steering Committee Update Pilot and
23. October 30, 2023 Scale Up Ultimate Project October Director in
2023 charge of Permanent
√
Institutional member
24. December 7, 2023 BPI KRING Steering Committee Banking
Steering Committee Single RM Director in
25. December 11, 2023
Corporate and Large Commercial charge of
Permanent
Human Capital, X
Steering Committee Project Strategic member
26. December 14, 2023 Compliance
Business Unit and Legal
SEVP in charge
Permanent
of Wholesale √
Business Committee member
Banking
The Business Committee is a Company Committee which plays SEVP in charge Permanent
√
of Operations member
a role in formulating, deciding, supervising, monitoring and
evaluating the implementation of business policies and strategies Director in Non-
related to products and activities that will be and have been charge of √ Permanent
Finance Member
launched by the Company to monitor developments and provide
suggestions for improvement steps related to the Company's Director in Non-
charge of Asset √ Permanent
business.
Management Member
BUSINESS COMMITTEE WORK GUIDELINES SEVP in charge Non-
of Compliance X Permanent
Business Committee work guidelines refer to Directors' Decree
and Legal Member
No. 03/SK/DIR/PPBD/2021 dated 08 April 2021 concerning
a. If the President Director attends a Business Committee meeting, he acts as chairman.
Guidelines for the Implementation of the Business Committee.
b. A Business Committee meeting is declared to have a quorum if it is attended by a
maximum of more than ½ (one-half) of the number of Permanent Members.
c. *Alternate Chairman I
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PROFILE OF BUSINESS COMMITTEE MEMBERS No. Date Agenda
The profiles of Business Committee members from both the
Business Committee related to
Board of Directors and SEVP of the Company can be seen in the 4. August 3 2023
Advanced KPR
Company Profile Chapter in the Profile of Directors and Profiles of
Business Committee related to the
Officials One Level Below Directors section in this Annual Report. 5. August 28, 2023
IFG Life Partnership
Business Committee related to KRING
INDEPENDENCE OF THE BUSINESS COMMITTEE 6. September 5, 2023
Ultimate (Ultimate Project)
All members of the Business Committee have no financial, Business Committee related to
management, share ownership and/or family relationships 7. October 17, 2023 Employee Multipurpose Financing
with the Board of Commissioners, Directors and/or Controlling (Soft Financing).
Shareholders or relationships with the Company, which could Business Committee related to
8. December 15, 2023
Bukopin Syariah Asset Buy
affect their ability to act independently.
Business Committee related to
9.
Kopnuspos Channeling
TRANSPARENCY OF MULTIPLE POSITIONS OF THE BUSINESS
COMMITTEE
Disclosure of transparency of concurrent positions of members Environmental, Social and Governance Committee
of the Business Committee from the Board of Directors can be
seen in the Corporate Governance Chapter in the dual positions The Environmental, Social and Governance (ESG) Committee,
section of this Annual Report. which was formed to achieve the Sustainable Development Goals
and Climate targets, plays a role in providing recommendations to
TERM OF OFFICE AND PERIOD OF OFFICE OF THE BUSINESS the President Director to formulate policies, strategies and targets
COMMITTEE that have an impact on the environment, social and governance
The term of office and term of office of the Business Committee, as well as facilities for monitoring and making decisions.
whether from the Board of Directors or SEVP of the Company, decisions related to the implementation of the Company's ESG.
follows the term of office of the Directors and Heads of Divisions
of the Company who are members of the committee. ENVIRONMENTAL, SOCIAL AND GOVERNANCE COMMITTEE
WORK GUIDELINES
TRAINING AND COMPETENCY DEVELOPMENT The Environmental, Social and Governance (ESG) Committee
Training for Business Committee members from the Board of work guidelines refer to Special Policy No. KK.9-D dated March
Directors can be seen in the Training and/or Competency 27 2023 concerning Procedures for Governance of the Board of
Improvement Sub-chapter for Directors Members in the Corporate Directors Committee
Governance Chapter of this Annual Report.
DUTIES AND RESPONSIBILITIES OF THE ENVIRONMENTAL,
IMPLEMENTATION OF TASKS OF THE BUSINESS COMMITTEE IN SOCIAL AND GOVERNANCE COMMITTEE
2023 The task of the Environmental, Social and Governance (ESG)
In accordance with the Minutes of Directors' Meeting No. 65 Committee is to evaluate and provide recommendations to the
March 15 2021 Business Committee Meetings are held at least President Director regarding ESG, including:
1 (one) time in 3 (three) months. During 2023, the Business 1. Decisions on the Bank's strategy that has an impact on the
Committee has held meetings several times. The dates and environment, social and governance in the ESG program
agenda for the Business Committee Meetings held are as follows: and roadmap.
2. Monitoring the implementation of the Bank's ESG strategy
and roadmap.
No. Date Agenda
3. Provide information to Bank management regarding ESG-
1. April 4, 2023
Business Committee related to KRING related issues including legislation, government programs,
Residential Creation
international developments, future business trends and
Business Committee related to Electric climate change.
2.
Vehicle Financing
4. Monitor, evaluate and provide recommendations on the
Business Committee related to the
results of ESG reports, concerned investors or other third
3. Imposition of Charges for Returning
Basic Documents parties regarding ESG implementation.
596 PT Bank Tabungan Negara (Persero) Tbk
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MEMBERSHIP STRUCTURE OF THE ENVIRONMENTAL, SOCIAL AND GOVERNANCE COMMITTEE
The Environmental, Social and Governance (ESG) Committee has the following structure:
Membership Structure Position Voting Rights Information
Chairman President director √ (Chairman) Permanent Member
Vice Director * √ Permanent member
Director in charge of Risk Management **) √ Permanent member
Directors Director of Finance √ Permanent member
Director in charge of Asset Management √ Permanent member
Director of Human Capital, Compliance & Legal X Permanent member
SEVP Wholesale Banking √ Permanent member
Directors/SEVP Directors/SEVPs according to the discussion material √ Non-Permanent Member
SEVP in charge of Compliance and Legal X Non-Permanent Member
*) Substitute Chairman I
**) Substitute Chairman II
PROFILE OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE IMPLEMENTATION OF THE DUTIES OF THE ENVIRONMENTAL,
COMMITTEE MEMBERS SOCIAL AND GOVERNANCE COMMITTEE IN 2023
The profiles of members of the Environmental, Social and During 2023, the ESG Committee has prepared an ESG
Governance (ESG) Committee, both those from the Board of Framework, Strategy, Roadmap and Quickwins.
Directors and SEVP of the Company, can be seen in the Company
Profile Chapter in the Profile of Directors and Profiles of Officers Implementation of Governance in Providing
One Level Below Directors section in this Annual Report. Remuneration for Commercial Banks
INDEPENDENCE OF THE ENVIRONMENTAL, SOCIAL AND Remuneration and Nomination Committee
GOVERNANCE COMMITTEE
All members of the Environmental, Social and Governance (ESG) Regarding the remuneration aspect, the Remuneration and
Committee have no financial, management, share ownership Nomination Committee has the duty and responsibility to evaluate
and/or family relationships with the Board of Commissioners, remuneration policies based on performance, risk, fairness with peer
Directors and/or Controlling Shareholders or relationships with groups, targets and long-term strategies of the Company, fulfillment
the Company, which could affect their ability to act independently. of reserves as regulated in statutory regulations and income potential
TRANSPARENCY OF MULTIPLE POSITIONS OF THE COMMITTEE Company in the future. The description regarding the names
ENVIRONMENTAL, SOCIAL AND GOVERNANCE of members, composition, duties and responsibilities as well as
Disclosure of transparency of multiple positions of members of the the number of Committee meetings has been presented in the
Environmental, Social and Governance (ESG) Committee from Remuneration and Nomination Committee Sub-Chapter in the
the Board of Directors can be seen in the Corporate Governance Corporate Governance Chapter of this Annual Report.
Chapter in the dual positions section of this Annual Report.
Based on a copy of the OJK Regulation No.34/POJK.04/2014
TERM OF OFFICE AND PERIOD OF OFFICE OF THE COMMITTEE concerning the Nomination and Remuneration Committee of
ENVIRONMENTAL, SOCIAL AND GOVERNANCE Issuers or Public Companies Article 10 paragraphs 2 and 3, the
The term of office and period of office of the Environmental, Company provides a 2023 remuneration package to members
Social and Governance (ESG) Committee, whether from the of the Remuneration and Nomination Committee other than
Board of Directors or SEVP of the Company, follows the term of members of the Board of Commissioners and an executive officer
office of the Directors and Heads of Divisions of the Company (ex officio) in the following table:
who are members of the committee.
Amount of Remuneration
Remuneration and Nomination Received
TRAINING AND COMPETENCY DEVELOPMENT Committee (Honorarium, THR and PPh
Training for Environmental, Social and Governance (ESG) Committee 21 allowance)
members from the Board of Directors can be seen in the Training and/ Moch. Amin Nurdin 1,063,313,528
or Competency Improvement Sub-chapter for Directors Members in
Total 1,063,313,528
the Corporate Governance Chapter of this Annual Report.
PT Bank Tabungan Negara (Persero) Tbk 597
Page 229
Corporate
Governance
Remuneration Policy Preparation Process The policy in the Company's Performance Management
System regulates performance target assessments which
In providing remuneration, in 2023 new provisions have been include work targets including company work targets (SKP),
issued which improve the previous provisions, namely the unit work targets (SKU) and individual work targets (SKI).
issuance of Special Policy (KK) No.3-B dated October 31, 2023 Assessment of work targets is carried out by comparing the
concerning Remuneration. Management of Human Resources realization of work target achievements with the respective
or Human Capital is one of the most important priorities in work targets. The Company's Performance Management
running the Company. Employee remuneration is a salary and System Policy also regulates the assessment of corporate
compensation system implemented by the Company to reward cultural competence and leadership competence for
employees based on a number of factors. subordinate employees.
3. The method used by the Company to state that the agreed
The scope of the remuneration system includes governance performance cannot be achieved so that adjustments to
in providing remuneration, compensation, benefits, benefit remuneration and the amount of remuneration adjustments
compensation based on statutory regulations and awards. The need to be made if such conditions occur.
application of governance in providing remuneration aims to
encourage prudential banking, namely that risk taking in carrying The company carries out a method of adjusting remuneration
out business activities is carried out in a measurable manner related to performance achievement through a policy of
and refers to statutory provisions regarding risk management so increasing the basic salary every year, determined by the
that excessive risk taking by decision makers can be avoided value of the previous year's Performance Management
and business continuity and the health of the Company can be System and Comparatio. In this case, Comparatio can be
maintained. interpreted as a percentage value calculated based on the
The remuneration policy prepared must at least consider: position of the Permanent Employee's basic salary towards
a. Creating effective risk management the midpoint in the Basic Salary range of the position held
b. Company's financial stability by the Permanent Employee in question. In order to retain
c. Adequacy and strengthening of the Company's capital quality employees, the Company provides Production
d. Short-term and long-term liquidity needs Services as a form of remuneration which is directly linked
e. Future income potential. to employee performance assessments which are reflected in
the Performance Management System (SMK).
Remuneration Policy Coverage and Implementation
per Business Unit, Per Region and in Subsidiary Remuneration Adjustments Linked to Performance
Companies or Branch Offices Located Abroad and Risk
The Company's remuneration policy has taken into consideration The company can postpone the payment of deferred variable
the geographical areas of the Head Office, Regional Offices remuneration (Malus) or withdraw variable remuneration that has
and Branch Offices concerned. The Company has a policy of been paid (Clawback) to officials who are classified as Material
providing regional allowances for certain areas in accordance Risk Takers (MRT), by considering several factors, including:
with the Board of Directors' decision as stipulated in KK 3-B 2023 1. The amount of loss or damage to the Company's reputation.
concerning Remuneration and implemented as stipulated. 2. Involvement of the employee concerned directly or indirectly
regarding the actions or transactions carried out.
Remuneration is Linked to Risk
Parties who become Material Risk Takers at least meet the
In determining the risks associated with variable remuneration, following criteria:
the Company pays attention to the risks that are most influential 1. Directors and/or other employees who, due to their duties
in business activities as the main risks referring to regulatory and responsibilities, make decisions that have a significant
provisions governing the implementation of risk management for impact on the Company's risk profile or;
commercial banks. Remuneration that is linked to performance 2. Directors, Board of Commissioners and/or employees who
and risk includes bonuses or other equivalent forms. receive variable remuneration with a large value.
Performance Measurement Linked to Remuneration The period for deferring variable remuneration to Material
Risk Takers (MRT) is at least 3 (three) years, with the deferred
1. Remuneration Policy is linked to performance assessment percentage set at 10% to 30% of the variable remuneration
The Company has a policy regarding the Performance received where the determination of the deferred percentage is
Management System which stipulates that salary increases determined by the Board of Directors.
based on pay for performance are regulated in separate
provisions regarding the Basic Salary Policy. The implementation of Malus will be imposed on Officials who
2. Method that links individual remuneration with company are classified as Material Risk Takers with the following conditions
performance, work unit performance and individual performance and/or criteria:
598 PT Bank Tabungan Negara (Persero) Tbk
Page 230
2023 Annual Report
1. Causing significant damage to the Company's reputation or 8. Intentionally disclose the Company's confidential information
having a negative impact on the Company's finances and the to external parties.
Company's business opportunities. 9. Carrying out actions that could cause employees to be
2. Causing significant financial losses to the Company. terminated from the Company.
3. Committing fraud, unethical behavior, and/or falsifying
records. Name of External Consultant and Consultant Duties
4. Causing material risks or providing false financial statements. Related to Remuneration Policy
5. Deliberately violating the Company's regulatory policies and
procedures. Bank BTN collaborates with Willis Towers Watson who is
6. Causing significant losses to related work units due to not tasked with carrying out benchmarking and/or Salary Surveys
implementing good risk management. in accordance with company requests regarding remuneration
7. Causing a significant negative impact on the Company's policies.
capital that is not caused by changes in the economic or
industrial climate.
Remuneration and Facilities Packages Received by the Board of Directors and Board of Commissioners
The remuneration and facilities received by the Board of Directors and Board of Commissioners in 1 (one) year include the remuneration
structure and details of nominal amounts, as in the table below
board of Commissioners Directors
Types of Remuneration and
Other Facilities
People Million Rp. People Million Rp.
Remuneration
Honorarium/Salary 9 15.728 112) 37.939
Routine allowance (Tj. PPh21) 9 8.690 112) 24.331
Holiday allowance 9 1.373 10 3.219
Tantiem 81) 33.978 93) 85.896
Total Remuneration (a) - 59.769 - 151.385
Post-Service Insurance 9 4.614 112) 10.144
Housing Benefit - - 3 509
Transportation Allowance 9 3.049 11 1.477
Communications Allowance - - 11 154
Total Other Facilities (b) - 7.663 - 12.284
Total Received (a) + (b) - 67.432 - 163.669
Information:
1) 1 (one) member of the Board of Commissioners has no longer served since August 12 2023 due to death
2) 1 (one) member of the Board of Directors will no longer serve after the Annual GMS on March 16 2023
3) 2 (two) members of the Board of Directors were appointed as of the Annual GMS on March 16 2023
Remuneration for the Board of Commissioners and Directors in one year is grouped into the following income level ranges:
Number of Board of Commissioners Number of Directors
Amount of Remuneration
2023 2022 2023 2022
Above IDR 2 billion 103) 101) 114) 9
Above IDR 1 billion - IDR 2 billion - - - 12)
Above IDR 500 million - IDR 1 billion 15) - - -
IDR 500 million and below - - - -
Information :
1) Including 1 (one) member of the Board of Commissioners who will no longer serve after the Annual GMS on 02 March 2022.
2) Number of members of the Board of Directors who no longer serve after the Annual GMS on March 10 2021.
3) Including 1 (one) member of the Board of Commissioners who no longer holds office. October 14, 2022.
4) Including 1 (one) member of the Board of Directors who will no longer serve after the Annual GMS on March 16 2023.
5) The number of members of the Board of Commissioners who will no longer serve after the Annual GMS on 02 March 2022
PT Bank Tabungan Negara (Persero) Tbk 599
Page 231
Corporate
Governance
Variable Remuneration
Based on Directors Circular No. 57/DIR/HCD/2016 concerning the Implementation of Governance in Providing Remuneration, there
are components of remuneration for the Board of Commissioners and Directors that are variable, namely non-fixed remuneration given
in the form of cash and shares or share-based instruments issued by Bank BTN.
Number of Directors, Board of Commissioners and Employees Receiving Variable Remuneration for 1 (One) Year
Number of Directors, Board of Commissioners and Employees who receive Variable Remuneration for 1 (one) year and the total nominal
amount.
Amount received
Directors board of Commissioners Officer2)
People Million Rp. People Million Rp. People Million Rp.
2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022
92) 101) 85.896 65.937 103) 7 38.204 24.782 11.858 11.355 609.329 565.140
Information :
1) 1 (one) member of the Board of Directors will no longer serve after the Annual GMS on March 10 2021.
2) 1 (one) member of the Board of Directors will no longer serve after the Annual GMS on March 16 2023.
3) 1 (one) member of the Board of Commissioners no longer holds office. 14 October 2022 and 1 (one) member of the Board of Commissioners will no longer serve after the Annual
GMS on 02 March 2022.
4) Consists of employees who receive Production Services / Bonuses
Position and Number of Parties Who Are Material Shares Options held by Directors, Board of
Risk Takers Commissioners and Executive Officers
In determining employees identified as MRT, the Bank takes a The Company has a share ownership program by management
qualitative approach. Positions classified as MRT are as follows: or the Management Stock Option Program (MSOP) and by
1. President Director and all members of the Board of Directors employees or the Employee Stock Option Program (ESOP) as part
for implementation from year 1 to year 3. of appreciation for management and all employees. The policy
2. Main Director, all members of the Board of Directors, Heads of of granting share options at the Extraordinary General Meeting
Business Divisions, Heads of Regional offices, and Heads of of Shareholders (EGMS) held on 6 October 2009 approved the
Branches for implementation in the 4th year and thereafter. issuance of new shares in the Company's savings.
3. The Board of Directors determines the position of head of
the Business Division classified as MRT when the policy is a maximum of 30% or a maximum of 2,723,142,857 shares of
implemented the total shares that have been issued and fully paid up after the
issuance of new shares so that the ownership of the Republic of
Number of Parties that
No. Position Indonesia becomes at least 70% or 6,354,000,000 shares of all
Become MRT
shares that have been issued and fully paid up after issuance of
1. President director 1 new shares.
2. Vice Director 1
The issuance of new shares in the savings in question is offered
to the public through an Initial Public Offering (IPO) which
3. Director 7 includes the allotment of shares to Management and Employees
or Management and Employee Stock Allocation (MESA) as well
4. The main commissioner 1 as the granting of option rights to Management and Employees
or Management and Employee Stock Options Plan (MESOP).
5. Deputy Chief Commissioner 1 Disclosure of Shares Option Stages 1, 2, 3 Directors,
Commissioners and Executive Officers of the Bank as of 31
Member of the Board of
6. 6 December 2023
Commissioners
600 PT Bank Tabungan Negara (Persero) Tbk
Page 232
2023 Annual Report
MESOP Level 1
Number of Options
Number of Shares
Option Price
No Name and Positions Owned Which Has Time period
(Rp.)
(Shares) Provided (Shares) Been Executed
(Shares)
Board of Commissioners
1. Chandra Martha Hamzah - - - - -
2. Iqbal Latanro - - - - -
3. Ahdi Jumhari Luddin - - - - -
4. Andin Hadiyanto - - - - -
5. Armand B. Arief - - - - -
6. Herry Trisaputra Zuna - - - - -
7. Himawan Arief S. - - - - -
8. Sentot A. Sentausa - - - - -
Directors
1. Haru Koesmahargyo - - - - -
2. Nixon L. Pahotan Napitupulu - - - - -
3. Andi Nirwoto - - - - -
4. Jasmin - - - - -
5. Setiyo Wibowo - - - - -
Feb 2011-
6. Elisabeth Novie Riswanti - 76.500 76.500 855
Ags 2014
Feb 2011-
7. Hirwandi Gafar - 58.000 58.000 855
Ags 2014
Feb 2011-
8. Nofry Rony Poetra - 77.000 77.000 855
Ags 2014
Feb 2011-
9. Eko Waluyo - 51.000 51.000 855
Ags 2014
Feb 2011-
Executive Office 7.430.600 6.925.500 6.925.500 855
Ags 2014
Feb 2011-
Officer - 136.751.500 136.751.500 855
Ags 2014
MESOP Level 2
Number of Options
Number of
Option Price
No Name and Position Shares Owned Which Has Been Time period
(Rp.)
(Shares) Provided (Shares) Executed
(Shares)
Board of Commissioners
1. Chandra Martha Hamzah - - - - -
2. Iqbal Latanro - - - - -
3. Ahdi Jumhari Luddin - - - - -
4. Andin Hadiyanto - - - - -
5. Armand B. Arief - - - - -
6. Herry Trisaputra Zuna - - - - -
7. Himawan Arief S. - - - - -
8. Sentot A. Sentausa - - - - -
PT Bank Tabungan Negara (Persero) Tbk 601
Page 233
Corporate
Governance
Number of Options
Number of
Option Price
No Name and Position Shares Owned Which Has Been Time period
(Rp.)
(Shares) Provided (Shares) Executed
(Shares)
Directors
1. Haru Koesmahargyo - - - - -
2. Nixon L. Pahotan Napitupulu - - - - -
3. Andi Nirwoto - - - - -
4. Jasmin - - - - -
5. Setiyo Wibowo - - - - -
Feb 2012-
6. Elisabeth Novie Riswanti - 55.000 55.000 1.297,44
Ags 2015
Feb 2012-
7. Hirwandi Gafar - 43.000 43.000 1.297,44
Ags 2015
Feb 2012-
8. Nofry Rony Poetra - 59.500 59.500 1.297,44
Ags 2015
Feb 2012-
9. Eko Waluyo - 41.000 41.000 1.297,44
Ags 2015
Feb 2012-
Executive Office 7.430.600 5.467.500 5.467.500 1.297,44
Ags 2015
Feb 2012-
Officer - 102.442.500 102.442.500 1.297,44
Ags 2015
MESOP Level 3
Number of Options
Number of
Option Price
No Name and Position Shares Owned Which Has Been Time period
(Rp.)
(Shares) Provided (Shares) Executed
(Shares)
board of Commissioners
1. Chandra Martha Hamzah - - - - -
2. Iqbal Latanro - - - - -
3. Ahdi Jumhari Luddin - - - - -
4. Andin Hadiyanto - - - - -
5. Armand B. Arief - - - - -
6. Herry Trisaputra Zuna - - - - -
7. Himawan Arief S. - - - - -
8. Sentot A. Sentausa - - - - -
Directors
1. Haru Koesmahargyo - - - - -
2. Nixon L. Pahotan Napitupulu - - - - -
3. Andi Nirwoto - - - - -
4. Jasmin - - - - -
5. Setiyo Wibowo - - - - -
Feb 2013-
6. Elisabeth Novie Riswanti - 56.000 56.000 1.098,36
Ags 2016
Feb 2013-
7. Hirwandi Gafar - 47.500 47.500 1.098,36
Ags 2016
Feb 2013-
8. Nofry Rony Poetra - 61.500 61.500 1.098,36
Ags 2016
Feb 2013-
9. Eko Waluyo - 44.500 44.500 1.098,36
Ags 2016
Feb 2013-
Executive Office 7.430.600 5.566.500 5.566.500 1.098,36
Ags 2016
Feb 2013-
Officer - 102.367.500 102.367.500 1.098,36
Ags 2016
602 PT Bank Tabungan Negara (Persero) Tbk
Page 234
2023 Annual Report
The MESA and MESOP programs were completed in 2016. Since Total Amount of Deferred Variable Remuneration
then Bank BTN has had no Share Option program for Directors,
Board of Commissioners, Executive Officers and Employees.
Deferred Variable Deferred Variable
Remuneration in 2023 Remuneration in 2022
Highest and Lowest Salary Ratio
Cash IDR 4,961 million Cash IDR 1,510 million
13,398,206
Salary Ratio 2023 2022 Shares Shares 5,018,840 (shares)
(sheet)
Highest and Lowest
22,44 : 1 22,34 : 1
Employee Salaries
Total Amount of Deferred Variable Remuneration
Highest and Lowest
1,18 : 1 1,18 : 1 Paid for 1 (One) Year
Directors' Salaries
Highest and Lowest
1,11 : 1 1,11 : 1
Commissioner Salaries Deferred Variable Deferred Variable
Remuneration in 2023 Remuneration in 2023
Highest Directors' and
Highest Employees' 2,92 : 1 2,90 : 1
Cash Rp 603.096.246 Cash Rp 458.925.047
Salaries
Information :
1,757,934
Shares Shares 1,044,300 (shares)
*The highest salary employee is the permanent employee with the highest salary. (sheet)
*The lowest salary employees are permanent employees with the lowest salary.
Amount of Remuneration Given in One Year
Number of Recipients and Total Amount
of Variable Remuneration that is A. Fixed Remuneration
Unconditionally Guaranteed
Type of Remuneration Amount
Bank BTN does not have a policy of granting Variable
Cash 111,227 million
Remuneration (RBV) and without conditions, because the policy of
granting RBV is applied uniformly without considering the length Shares/share-based instruments
-
issued by Bank BTN
of the work period. Bank BTN is committed to implementing a
competitive, fair and balanced remuneration system and always
ensuring that no employee receives compensation below the B. Variable Remuneration
provisions set by the Government. Bank BTN also reviews and
Type of
updates its remuneration policy so that it is relevant to industrial Not Delayed Postponed
Remuneration
developments and business strategies and gradually adopts
IDR 3,811
aspects of compliance with applicable banking regulations Cash IDR 65,256 million
million
regarding remuneration.
10,204,900
Shares -
(shares)
Number of Employees Affected by Termination of
Employment and Total Nominal Severance Pay Paid
Quantitative Information
Voluntary Retirement Program Table Limited (PPST)
The nominal amount Variable Types of
Number of PPST Employees Not Delayed Postponed
of severance pay Remuneration
No.
paid per person in 1
IDR 4,961
(one) year 2023 2022
Cash IDR 65,256 million
million
13,398,206
1. Above IDR 1 billion - 1 Shares -
(shares)
Above IDR 500 million
2. 6 9
- 1 billion
IDR 500 million and
3. 1 -
below
PT Bank Tabungan Negara (Persero) Tbk 603
Page 235
Corporate
Governance
Public Accountant 6. Appointment of the same Signing Partner (responsible
Partner) by the Public Accounting Firm shall be carried out
External Audit Function no later than for an audit period of 3 (three) consecutive
reporting Financial Years, and in the following 2 (two)
The Company appointed an External Auditor to carry out an consecutive years not using AP ( Signing Partner) the same;
audit of the Financial Report for the 2023 Financial Year. This is 7. In the work agreement for the Procurement of KAP Services,
in order to comply with OJK Regulation No.37/POJK.03/2019 at least the scope of the audit is stated in accordance with
concerning Transparency and Publication of Bank Reports. OJK Circular Letter No. 36 of 2017 and a review of the
External auditors are required to be able to provide accountable, calculation of the KPI achievements of the Board of Directors
independent and reasonable information and data, especially both collectively and individually in accordance with article
regarding financial, operational aspects and compliance with 10 paragraph (2) in the Minister of BUMN Regulation No.
applicable regulations. PER- 11/MBU/II/2020 dated November 12, 2020; and
8. AP, KAP and people within KAP in providing services are
External audits are carried out by independent parties who have required to fulfill independent conditions during the audit
fulfilled the requirements to ensure that the Company's accounting period and professional assignment period, which are
records are required to report Bank Risk profiles Bank Wide. The stated in a Statement Letter and submitted by KAP before the
risk profile report includes an assessment of Inherent Risk and an professional assignment period begins.
assessment of the Quality of the Company's Risk Management
Implementation. prepared in accordance with the provisions of The Board of Commissioners, based on the recommendation of the
the Statement of Accounting and Financial Standards (PSAK) Audit Committee, has appointed the Public Accounting Firm KAP
and the reports prepared present the financial position and Purwantono, Sungkoro & Surja (Ernst & Young Global Limited) as
business results fairly and the business operations carried out the auditor who will audit the Financial Report of PT Bank Tabungan
by the Company do not violate the provisions of the applicable Negara (Persero) Tbk. Fiscal Year 2023 via letter from the Board of
regulations. Commissioners Number 21/KOM/BTN/II/2023 dated February
01, 2023. This appointment has also been ratified in the GMS of
Appointment of Public Accountant PT Bank Tabungan Negara Persero Tbk dated March 28, 2023
as stated in the Third Agenda. The legality of the assignment to
The Company appointed a public accounting firm (KAP) through audit the Financial Report for the Implementation of the Social and
the GMS in connection with the need for an Audit of Financial Environmental Responsibility Program (TJSL) for the 2023 financial
Reports for the 2023 Fiscal Year. The appointment of a Public year of PT bank Tabungan Negara Persero Tbk has been stated
Accountant (AP) and Public Accounting Firm was carried out in the Cooperation Agreement (PKS) No.02/PKS/FAD/VIII/2023
through a tender mechanism for the procurement of general audit dated August 15, 2023.
services, with the following qualifications:
1. Is a Public Accounting Firm that is ranked in the top 10 In the process of appointing KAP services, we follow the
(ranking based on the official Public Accounting Firm regulations of the OJK Regulation Number 13/POJK.03.2017
association); which will then be replaced in 2023 with OJK Regulation
2. Have experience conducting general audits on banks that Number 9 of 2023 concerning the Use of Public Accounting
have gone public and have assets of at least IDR 100 trillion; Services and Public Accounting Firms in Financial Services
3. Have a certificate of affiliation with an international KAP; Activities. Procedures for Using KAP Services refer to OJK
4. Have experience auditing commercial banks and Social and Circular Letter Number 36/SEOJK.03/2017, then in 2023
Environmental Responsibility (TJSL); OJK Circular Letter Number 18/SEOJK.03/2023 will be issued
5. Included in KAP registered with OJK, and not subject to OJK concerning Procedures for Using Public Accountant and Public
sanctions; Office Services in Financial Services Activities.
604 PT Bank Tabungan Negara (Persero) Tbk
Page 236
2023 Annual Report
Public Accounting Firm, Name of Accountant and Fee
Table of Public Accounting Firms, Accountant Names and Fees
Name of Accountant
Year Public accounting firm Period CHAP AP Period Audit Service Fee
(Responsible Partner)
2023 Purwantono, Sungkoro & Surja 9th period Christophorus Alvin Kossim 1st period Rp4.800.000.000
2022 Purwantono, Sungkoro & Surja 8th period Muhammad Kurniawan 2nd period Rp4.390.000.000
2021 Purwantono, Sungkoro & Surja 7th period Muhammad Kurniawan 1st period Rp4.050.000.000
2020 Purwantono, Sungkoro & Surja 6th period Yovita 1st period Rp3.249.000.000
2019 Purwantono, Sungkoro & Surja 5th period Muhammad Kurniawan 1st period Rp2.650.000.000
2018 Purwantono, Sungkoro & Surja 4th period Yasir 2nd period Rp2.367.000.000
2017 Purwantono, Sungkoro & Surja 3rd period Yasir 1st period Rp2.290.000.000
Fees and Other Services Provided by Accountants
During 2023, there will be no other services provided by accountants..
Audit Opinion
Year Audit Opinion
2023 Reasonable Without Exceptions
2022 Reasonable Without Exceptions
2021 Reasonable Without Exceptions
2020 Reasonable Without Exceptions
2019 Reasonable Without Exceptions
2018 Reasonable Without Exceptions
Internal Control System
Control Objectives
The implementation of the internal control system is carried out in
order to support the achievement of the Company's performance 1. Compliance with statutory provisions and regulations, both
objectives, increase value for stakeholders, minimize the risk of loss regulations issued by the Government, Regulators, and
and maintain compliance with applicable laws and regulations. The internal regulations established by the Bank.
Company implements an internal control system as an important 2. Availability of complete, accurate, appropriate and timely
supervisory component in the management of the Company and financial and management information.
as a reference for healthy and controlled operational activities. 3. Effectiveness and efficiency in the Bank's business activities.
The Company refers to COSO (Committee of the Sponsoring 4. Increasing the effectiveness of risk culture in the Bank
Organizations of the Treadway Commission) - Internal Control organization as a whole.
Integrated Framework in preparing an internal control framework 5. To increase company value.
to ensure the adequacy of operational and financial controls,
financial reporting, operational effectiveness and efficiency, as well
as compliance with applicable laws and regulations .
PT Bank Tabungan Negara (Persero) Tbk 605
Page 237
Corporate
Governance
Supervision by Management and Control Culture Operational, Financial Control and Compliance
with Legislation
The Board of Commissioners is responsible for ensuring that
the Board of Directors has monitored the effectiveness of the Control Activities and Separation of Functions
implementation of the internal control system, so that the Board
of Commissioners has an active role in ensuring that there are Control activities must involve all Bank employees because it is
improvements to the Company's problems that can reduce the an activity that is inseparable from every day-to-day function or
effectiveness of the internal control system. The Board of Directors activity of the Bank. Therefore, control activities will be effective
is responsible for establishing policies and strategies as well if they are planned and implemented to control the risks that
as internal control procedures. The Board of Directors is also have been identified. Control activities include establishing
responsible for monitoring the adequacy and effectiveness of the control policies and procedures such as determining authority,
internal control system. The Board of Commissioners and Directors authorization, reconciliation, verification, assessment of work
are responsible for improving work ethics and high integrity as performance, division of tasks and safeguarding company assets.
well as creating an organizational culture that emphasizes to all 1. Control Activities
Bank employees the importance of internal control that applies Control activities include policies, procedures and practices
in the Company. that provide confidence to Bank officials and employees
that the Directors' directions have been implemented
Furthermore, the monitoring process by management and a well- effectively. These control activities can assist the Bank's
implemented control culture encourage the creation of a Control Board of Directors, including the Board of Commissioners, in
Environment that reflects the overall commitment, behavior, managing and controlling risks that could affect performance
concern and steps taken by the Board of Commissioners and or result in Bank losses. Control activities are implemented
Directors in carrying out the Bank's operational control activities. at all functional levels in accordance with the Bank's
The Control Environment elements include: organizational structure, which includes at least:
1. Adequate organizational structure and human resource a. Management Reviews (Top Level Reviews)
development; The Bank's Directors periodically request explanations
2. Leadership style and Bank Management philosophy; (information) and operational performance reports must
3. Integrity and ethical values and
competence of all employees; be reported by officers and staff so that it is possible
4. Bank human resource policies and procedures; to review actual results compared to the targets to be
5. Attention and direction provided by the Board of Directors and achieved. Based on this review, the Bank's Board of
other committees such as the Risk Management Committee Directors can immediately detect problems such as
6. Methods adopted by Bank Management in carrying out their control weaknesses, financial reporting errors or fraud.
authority and responsibilities; And b. Operational Performance Review (functional review)
7. External factors that influence Bank operations and the Reviews carried out by the Internal Audit Division
implementation of risk management. periodically include:
1) Review the risk assessment (risk profile report)
Risk Identification and Assessment produced by the Risk Management Work Unit.
2) Analyze operational data, both risk-related data
Risk assessment is a series of actions carried out by the Board and financial data, namely verifying transaction
of Directors in order to identify, analyze and assess the risks details and activities compared to the output (report)
faced by the Bank to achieve its business targets. Risks may produced by the Risk Management Work Unit.
arise or change according to the Bank's conditions. Banks must 3) Review the realization of the implementation of the
continuously identify and assess risks that could affect target work plan and budget, in order to identify the causes
achievement. Internal control needs to be reviewed appropriately of significant deviations and determine requirements
in the event that there are risks that have not been controlled, for corrective actions..
whether risks that previously existed or have just emerged.
Implementation of this review includes, among other things,
carrying out continuous evaluation regarding the influence of any
changes in the environment and conditions as well as the impact
of achieving targets or the effectiveness of internal control in the
Bank's operational activities.
606 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
c. Information Systems Control a. The bank determines procedures (authorities) including
Information System control is carried out by verifying determining a list of officers who can access high-risk
the accuracy and completeness of transactions in transactions or business activities.
accordance with internal regulations. Information system b. Avoid giving authority and responsibility which could
control activities can be classified into 2 (two) criteria, give rise to various conflicts of interest.
namely:
1) General control, including control over data center Accounting, Information and Communication Systems
operations, software procurement and maintenance
systems, access security, as well as development and The information and communication system is a process of
maintenance of existing application systems. This presenting reports regarding operational, financial activities, as
general control is applied to mainframes, servers, well as compliance and adherence to statutory provisions by the
and user workstations, as well as internal-external Bank.
networks. 1. The accounting system includes methods and records for
2) Application control, applied to the programs used identifying, grouping, analyzing, classifying, recording
by the Bank in processing transactions and to ensure or posting, and reporting Bank transactions. To ensure
that all transactions are correct, accurate and have accounting data is accurate and consistent with available
been properly authorized. In addition, application data based on system processing results, the reconciliation
controls must be able to ensure the availability of an process between accounting data and the management
effective audit process and to check the correctness information system must be carried out periodically. Any
of the audit process in question. irregularities that occur must be immediately investigated
d. Control of Physical Assets and the problem resolved. The reconciliation process must
Physical asset control is implemented to ensure the also be documented as part of the overall audit trail process
implementation of physical security for the Bank's assets. requirements.
This activity includes securing assets, records and limited 2. The information system must be able to produce reports
access to computer programs and data files, as well as regarding business activities, financial conditions,
comparing the value of the Bank's assets and liabilities implementation of risk management and compliance with
with the value stated in the control records, in particular statutory provisions and regulations. This information system
checking asset values periodically. includes a system for storing and using electronic data whose
e. Documentation security is guaranteed, monitored by an independent party
Banks at least formalize and document policies, (internal auditor) and supported by an adequate contingency
procedures, accounting systems and standards as well program.
as adequate audit processes. This documentation must
be updated periodically to reflect the Bank's actual 3. The communication system must be able to provide information
operational activities and must be communicated to Bank to all parties, both internal and external, shareholders and
officials and employees. Upon request, documents must Bank customers.
always be available for the benefit of internal auditors, Currently the Company is in the process of developing Internal
public accountants and bank supervision by regulators. Control Over Financial Reporting (ICOFR) as an effort to internal
The accuracy and availability of documents must be control over financial reporting, to ensure the accuracy of
assessed by internal auditors when conducting routine transaction recording and prevent/detect errors/misuse of assets
and non-routine audits. which could have a material impact on financial reports. With
2. Separation of Functions this development, it is hoped that in the future, the Company will
Separation of functions or what is known as the "Four Eyes have adequate internal controls which the Company will assist
Principle" is intended so that each person in their position the Bank in the following aspects:
does not have the opportunity to commit and hide mistakes 1. Increased credibility provided to all stakeholders, owners,
or deviations in the implementation of their duties at all levels workers, customers, vendors.
of the organization and all steps of operational activities, 2. Information for managing the company is more reliable.
through the following matters: 3. Reduced risk of errors and irregularities.
PT Bank Tabungan Negara (Persero) Tbk 607
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Corporate
Governance
Compliance with other laws and regulations in connection with changes in internal and external
conditions and must increase the capacity of the internal
In carrying out control of compliance with statutory regulations, control system so that its effectiveness can be increased.
the Company has a Compliance Function which is carried out b. The steps taken by the Bank in order to carry out effective
by the Compliance and Governance Division. The Compliance monitoring activities include at least the following:
and Governance Division has duties and responsibilities, 1) Ensure that the monitoring function has been
including establishing compliance systems and procedures that clearly defined and well structured within the Bank
will be used to formulate the Company's internal regulations organization;
and guidelines, ensuring that all policies, provisions, systems 2) Determine the work unit/employee assigned to
and procedures, as well as business activities carried out by monitor the effectiveness of internal control;
the Company are in accordance with OJK regulations. , Bank 3) Determine the appropriate frequency for monitoring
Indonesia and applicable laws and regulations, including activities based on the risks inherent in the Bank
Sharia Principles as well as carrying out other tasks related to and the nature/frequency of changes occurring in
the Compliance Function including monitoring and maintaining operational activities;
the Company's compliance with commitments made by the 4) Integrate the internal control system into operational
Company to the Financial Services Authority, Bank Indonesia, activities and provide routine reports which are then
and other supervisory authorities. authorized. reviewed;
5) Review documentation and evaluation results
The Company always consistently carries out the Compliance from work units/employees assigned to carry out
Function which is a series of actions or steps that are preventive monitoring; And
(ex-ante). These efforts are carried out, among other things, 6) Determine information or feedback in an appropriate
to realize the implementation of a culture of compliance at all format and frequency.
levels of the Company's organization and business activities; 2. Improvement of Weaknesses and Correction of Deviations
managing compliance risks; as well as ensuring the Company's Weaknesses in internal control, whether identified by the
compliance with the Financial Services Authority and/or other operational work unit as a risk taking unit, risk management
competent supervisory authorities. work unit, compliance work unit, internal audit work unit, or
other parties must be immediately reported to the competent
Monitoring Activities and Deviation Correction Actions authorities. Corrective steps that must be taken include the
following:
1. Monitoring Activities a. Any report regarding weaknesses in internal control or
a. Banks must continuously monitor the overall effectiveness ineffective risk control must be immediately followed up
of the implementation of internal control. Monitoring of by authorized officials;
the Bank's main risks must be prioritized and function b. To ensure that all weaknesses are immediately followed
as part of the Bank's daily activities, including regular up, authorized officials must create a system that can
evaluation, both by operational work units and internal track weaknesses in internal control and take corrective
audit work units. Banks must also monitor and evaluate steps; And
the adequacy of the internal control system continuously c. The results of identifying all problems in internal control
must be reported to authorized officials.
608 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Compatibility with The Committee of Sponsoring Review of The Effectiveness of The Internal Control
Organizations of Treadway Commission (COSO) System
The Company's Internal Control System as stipulated in General In 2023, the Company conducted Internal Control in accordance
Policy (KU) Number 7 dated December 30, 2022 concerning with the Control principles and in overall, the quality of the
Internal Control Systems has referred to the OJK Circular Letter Internal Control System had been running well. The Company
No.35/SEOJK.03/2017 dated July 7, 2017 concerning through the Internal Audit Division (IAD) conducted an Internal
Standard Guidelines for Internal Control Systems for Commercial Control Assessment (ICA) in order to evaluate the effectiveness
Banks which are also in line with the Internal Control Integrated of the Internal Control System. This assessment measures the
Framework developed by The Committee of Sponsoring quality of internal control of the auditee work unit over 5 (five)
Organizations of the Treadway Commission (COSO). Internal internal control components of the COSO Framework employing
control objectives according to COSO include operational the Internal Control Assessment (ICA) questionnaire rating criteria
objectives, reporting objectives, and compliance objectives. and methodology as well as the auditor's professional judgment
through direct testing (walkthrough) in the field.
In COSO it is stated that internal control is a system or process
that is carried out by the Board of Commissioners, Directors, Broadly speaking, the steps taken by the Company in order
Management, and employees in a company to provide adequate to ensure the implementation of effective monitoring activities,
guarantees for the accomplishment of control objectives. included:
COSO – Internal Control Framework, consists of 5 (five) control 1. Ensuring that the Monitoring function has been clearly
components namely: defined and well-structured within the Bank's organization;
2. Establishing Work Units or employees assigned to monitor
1. Environment Control, which is a fundamental component the effectiveness of internal control;
of the Internal Control System. This component reflects the 3. Determining the appropriate frequency for monitoring
nuances and atmosphere of concern for all levels of officials activities based on the risks inherent in the Bank and the
and leaders regarding the importance of effective internal nature or frequency of changes that occur in operational
control. This control environment is heavily influenced by the activities;
Strong Tone at the Top. 4. Integrating the Internal Control System into Operational
2. Risk Assessment which is a series of awareness of all activities and providing routine reports such as Bookkeeping
employees on risk culture and activities of evaluating, Journals, Management Reviews and Reports regarding the
assessing, and mitigating risks. approval of exceptions or aberrations from established
3. Control Activities which include the adequacy of policies, policies and procedures (justification of irregularities) which
provisions, and procedures as well as compliance in the are then reviewed;
implementation of operational activities. 5. Reviewing the documentation and evaluation results from the
4. Information and Communication Control which is the condition Work Unit or employee assigned to carry out monitoring;
of both internal and external effective communication 6. Establishing information or feedback in the right format and
channels in accordance with their respective responsibilities. frequency.
5. Monitoring Control, which is the process of assessing the
effectiveness of the design and operation of the internal In addition, the Company also carried out an Audit on Compliance
control structure and management performance monitoring with Legislation and Internal Control (PSA 62) to ensure the
activities, whether they have been carried out properly and Company's compliance with legal articles, regulations, and
have been corrected according to the circumstances. cooperation agreements as well as internal control compliance
which includes control environment, Risk Identification, control
activities, information, and communication as well as monitoring.
Evaluation of the effectiveness of the Company's internal control
(risk control) system was carried out in all Head Office units
(division/desk/Regional Office) as well as Branch Offices, both
Conventional and Sharia. Everything related to internal control
adequacy issues had been reported directly to the Board of
Directors through the President Director and to the Board of
Commissioners through the Audit Committee. Follow-up efforts
had been made to minimize risks and overcome problems that
arose
PT Bank Tabungan Negara (Persero) Tbk 609
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Corporate
Governance
Statement of The Board of Directors and/or The Risk using the Standard Approach for Commercial Banks in
Board of Commissioners Regarding The Sufficiency accorance with applicable regulatory provisions.
of The Internal Control System 2. The use of the Standardized Model for market risk in
accordance with OJK Circular Letter No. 38/SEOJK.03/2016
The Board of Directors and the Board of Commissioners are dated September 8, 2016 concerning Guidelines for Using
committed to ensuring that Good Corporate Governance the Standard Method in the Calculation of the Minimum
is carried out properly as a basis for achieving goals to Capital Adequacy Requirement for Commercial Banks by
maintain and increase the value of the Company. One of the Taking Market Risk into Account and currently the Bank has
implementations of Good Corporate Governance is ensuring that prepared OJK Circular Letter No. 23/SEOJK.03/2022 dated
the Internal Control System has been implemented adequately. December 7, 2022 concerning Calculation of Risk-Weighted
Assets for Market Risk for Commercial Banks which will be
The Board of Directors and the Board of Commissioners implemented starting January 1, 2024, by carrying out trial
review the results of the evaluation of the effectiveness of the calculations and reporting to the FSA for Market RWA for
Company's Internal Control System which includes the five main June 2023, September 2023, and December 2023.
components of control, namely the Environment Control including 3. Calculation of minimum capital requirements using the
Management Oversight and Culture of Control, Risk Recognition Standard Approach Operational Risk for RWA calculation
and Assessment, Control Activities and Segregation of Duties by referring to OJK Circular Letter No. 06/SEOJK.03/2020
of Accountancy, Information, and Communication, Monitoring dated April 29, 2020, and currently the Bank is recording
Activities and Correction Deficiencies. Based on the results of the loss data related to operational risks in accorance with
review that has been carried out, the Board of Directors and the Regulatory provisions..
Board of Commissioners consider that the internal control system
has been implemented adequately. Implementation of Bank Stress Testing focuses on 3 (three) types
of risk, namely Credit Risk, Market Risk, and Liquidity Risk. As
This Internal Control System Standard Guide is a guideline that an effort to improve risk measurement, especially Credit Risk,
contains the minimum standard regarding the Internal Control Market Risk, and Liquidity Risk, the Bank conducts periodically
System that must be enforced and applied by the Company in stress tests on the worst-case scenario as stipulated in the bank's
all aspects related to the enactment and implementation of the internal regulations with a frequency of at least once a year for
Company's operational activities, so as to create a common credit risk and quarterly for market risk and liquidity risk. Stress
understanding and basis regarding the level of maintenance of testing is carried out periodically to assess capital adequacy in
interests and commitment from all parties related to the Bank. the event of problems that have extreme risk or are catastrophic
but plausible. The Stress Testing of Market Risk and Liquidity Risk
Risk Management Report has been carried out on a quarterly basis, while the Stress Testing
of Credit Risk, Market Risk, and Liquidity Risk is carried out at
In the context of implementing risk management and as a least once a year.
followup to the implementation of Basel II, especially pillar 1, the
Bank has implemented: In addition, the Bank also conducts Stress Testing for the need
1. Measurement of Credit Risk by mapping credit risk exposure to update Recovery Plan documents every year as part of the
according to portfolio category in calculating RWA for implementation of Basel III. 31/POJK.03/2019 dated December
Credit Risk using the Standardized Approach referring to 2, 2019 concerning the Obligation to Fulfill Leverage Ratios
OJK Circular Letter No. 11/SEOJK.03/2018 concerning for Commercial Banks, the monthly Liquidity Coverage Ratio
Amendments to OJK Circular Letter No. 42/SEOJK.03/2016 (LCR) to regulators as stipulated in OJK Regulation No. 42/
concerning Guidelines for Calculation of Risk-Weighted POJK.03/2015 dated December 23, 2015 concerning the
Assets for Credit Risk using a Standard Approach. Currently, obligation to fulfill the Liquidity Coverage Ratio for Commercial
the Bank has implemented the calculation of Risk Weighted Banks, Net Stable Funding Ratio (NSFR) per quarter to regulators
Assets (RWA) for Credit Risk in accorance with OJK Circular as stipulated in OJK Regulation No. 50/POJK.03/2017 dated
Letter No. 24/SEOJK,03/2021 dated October 7, 2021, July 13, 2017 concerning the Obligation to Fulfill the Net Stable
concerning Calculation of Risk Weighted Assets for Credit Funding Ratio for Commercial Banks.
610 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Risk Appetite Statement
Currently, the Bank had a Risk Appetite Statement (RAS) which is a qualitative statement as well as a quantitative measure of the Bank's
main risks. Disclosure of RAS was performed in writing and well documented by the Risk Management Work Unit. Determination of RAS
limits is carried out by the Board of Commissioners and Directors. In determining RAS, economic, environmental and social sustainability
has been taken into account which is then aligned to the preparation of the Company's Work Plan and Budget (RKAP), Risk Appetite,
Risk Tolerance and Recovery Plan. The quantified risks included:
Risk Appetite Statement Bank
CREDIT RISKS STRATEGIC RISK
Maintain sustainable asset growth Focus on the housing sector to
with a healthy level of asset quality maintain profitability and capital
that is in line with risk levels and is
sustainable
MARKET RISK LEGAL RISKS
Maintain optimal levels of interest Maintain legal policies
rate and exchange rate risk to and engagement to minimize
support profitability growth and lawsuits and legal risks
capital resilience
Risk Appetite
LIQUIDITY RISK Statement Bank COMPLIANCE RISKS
Maintain liquidity at optimal levels Committed to complying with
to support profitability growth applicable laws and regulations,
and anticipate potential liquidity external and internal regulations
pressures
OPERATIONAL RISKS REPUTATION RISKS
Maintaining intolerance towards
Providing the best service
operational failures in the bank
and resolve complaints
business caused by human factors,
customers completely
internal processes, systems and
technology as well as maintaining
resilience to external factors and
changes in the business environment
Risk Management System
In the risk management system, the Bank carries out a risk management process that is supported by 4 pillars of risk management
implementation, namely:
1. Active Supervision by the Board of Commissioners and the Board of Directors.
2. Adequacy of risk management policies and procedures and application of risk limits.
3. Adequacy of risk identification, measurement, monitoring, and control processes as well as information systems.
4. A comprehensive Risk Control System.
PT Bank Tabungan Negara (Persero) Tbk 611
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Corporate
Governance
Active Supervision of The Board of Commissioners and Board of Directors
Management of Risk Management is carried out through active supervision by the Board of Commissioners and Directors and the Risk
Management Work Unit which is described by the risk management organization as follows:
Organs of the Board of Commissioners and Directors Risk Management Work Unit
Risk Management Work Unit, a work unit
tasked with identifying, measuring, monitoring
and controlling risks to assist the duties and
responsibilities of the Board of Directors
Compliance Work Unit, a work unit tasked with
carrying out compliance functions and preventive
Board Com- Directors Board Sharia measures to assist the duties and responsibilities of
the Board of Directors
missioner Supervisor (DPS)
Internal audit work unit, a work unit tasked with
1 Risk Monitoring Committee 1 Aset & Liabilitas (ALCO) Committee ensuring the Bank's internal control to assist
the duties and responsibilities of the Board of
2 Audit Committee 2 Information Technology Steering Committee Directors
3 Remuneration and 3 Risk Management Committee
Nomination Committee 4 Human Capital Committee
5 Credit Policy Committee
Policy Work Unit, work unit tasked with managing
6 Credit Committee
Bank policies and procedures to assist the duties
7 Business Committee and responsibilities of the Board of Directors
8 Transformation Steering Committee
9 ESG Committee
The organ of the Board of Commissioners and the Board of Directors is assisted by several committees in carrying out banking duties
and activities in accordance with applicable Regulatory provisions; then, the duties are forwarded to the layers under the body of the
Board of Commissioners and Board of Directors, namely the Risk Management Work Unit, Compliance Work Unit, Internal Audit Work
Unit, and Policy Work Unit.
Adequacy of Risk Management Policies and Procedures and Determination of Risk Limits
In implementing healthy risk management, adequate risk management policies and procedures are required. Bank BTN was currently
carrying out a policy and procedure architectural transformation according to the ideal policy pyramid hierarchy. Following up on
this, Bank BTN has developed a General Risk Management Policy as the highest policy in the application of Risk Management with a
framework covering all activities in the implementation of Bank Risk Management.
The general risk management policy mapping was illustrated starting from the risk management strategy, risk management at the Bank,
and the expected output is a healthy Bank Soundness Level.
output:
Corporate Strategy Good Bank
Health Level
Management of Types of Risk in Banks
RISK MANAGEMENT STRATEGY
Credit Risk Credit Risk Management
Risk Appetite/
Risk Tolerance
RISK MANAGEMENT LIMITS Market Risk
Market and Liquidity Risk Management
Risk Risk
Liquidity Risk
Credit I de n Operational
r ting tifi
po Capital Strategy
Operational Risk
Recovery &
Re
ca
Risk Risk • Operational, Legal, Compliance and
Resolution Plan (RRP)
tio
Market Liquidity Reputation Risk Management
Process
n
Legal Risk • IT, Cyber and Digital Risk
Control
Risk Management Risk
•
Management
Risk Management for New Activities
Law Reputation Compliance Risk
Risk
Mea
and Products
Risk Risk • Business Continuity Management
s
• Business Reputational Risk
ur
g
Strategic em Obedience
in
tor nt e Continuity
Risk Management Moni Management
Risk Risk Strategic Risk Management Recovery Plan
Organization yield Strategic Risk
Investment and Resolution Plan
• Contingency
Plan
RISK MANAGEMENT INFORMATION SYSTEM
• Penerapan Return Risk
Control RISK CULTURE Manajemen Sharia Risk Management
Internal Risiko Investment Risk
RISK MANAGEMENT GUIDELINES
612 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
In addition to the adequacy of risk management policies and procedures, the Bank had also conducted a series of processes in setting
risk limits which were formulated and elaborated by following and/or aligning with the Company's Work Plan and Budget to the
Recovery Plan in accordance with applicable regulations. The illustration of setting limits is as follows:
RKAP
01 RKAP
Bussiness as Usual
Company Work Plan and Budget prepared for the next 1 (one) year
02 RISK APPETITE
Contingency Actions Risk Appetite (RA)
Risk Appetite is the level of risk that the Bank is willing to take in order to achieve
03 RISK TOLERANCE targets
Recovery Plan Actions
RECOVERY PLAN Risk Tolerance (RT)
04 REPAIR
Recovery Plan Actions
Risk Tolerance is the maximum risk level set by the Bank
RECOVERY PLAN
05 RECOVERY
Recovery Plan Actions Recovery Plan
06 RECOVERY PLAN
RECOVERY The Recovery Plan is an Action Plan to overcome financial problems that may occur
In strengthening risk management policies and procedures, in the practice, Bank BTN also included risk management as one of the pillars of
the Bank's corporate culture, where one of the pillars of corporate culture is Governance & Risk Culture. The Governance & Risk Culture pillar
is an urgent and crucial pillar to be strengthened so that all business processes run prudently and comply.
The Best Mortgage Bank in
Southeast Asia in 2025
4 Pillars of Culture AKHLAK BTN
Increase Growth
To achieve Bank BTN's vision as
Superior
and Meet Customer Clean and Trusted
Performance
Keep learning The Best Mortgage Bank
Expectations
in SEA 2025.
Sales & Governance
Performance Culture Learning Culture
The Best Mortgage Bank in
Service Culture & Risk Culture
Southeast Asia in 2025 must
uphold the 4 pillars of culture in
8 Key Behaviors of BTNers carrying out work activities in their
respective Work Units.
Hold on firm Continue Discipline, Mutual respect, Responsible Proactive, Respond Open to
and obey learning consistency appreciation and always effective quickly to collaboration
business ethics to improve and duty in and openness puts the and efficient changes that produces
and regulations competence completing to differences interests of the in meeting and provide added value
that applies tasks with the Company first customer opportunities
best quality needs to make
results continuous
improvements The Governance & Risk Culture
pillar is an urgent and crucial
pillar to be strengthened so that all
1 2 3 4 5 6 7 8 business processes run prudent
and in comply.
AKHLAK: Core Values and 18 Behavioral Guidelines
Trustworthy Competent Harmonious Loyal Adaptive Collaborative
PT Bank Tabungan Negara (Persero) Tbk 613
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Corporate
Governance
Based on the picture above, to support Bank BTN’s objectives Risk Identification
based on the Main Values of AKHLAK and the 8 (eight) Main Risk identification is the process of finding, recognizing, and
Behaviors of BTNers, there are four cultural pillars which are the recording risks. The purpose of the risk identification process is to
main foundation of the 2023 – 2024 Corporate Culture Program, identify all types of risks inherent in each functional activity that
with the objectives namely: have the potential to harm the Company. The risk identification
1. Sales & Service Culture – Add to Grow and Meet Customer process involves analyzing all risk sources, risk events, and the
Expectation least impact of risk on the risks of the company's products and
The end state achievement is increasing sales of funding, activities, as well as ensuring that risks from new products and
lending, and digital products and improving service quality activities have gone through an appropriate risk management
to encourage Bank BTN’s business and performance, process before being introduced or implemented. In addition, the
2. Risk & Governance Culture – Clean and Reliable Company identifies risks that are carried out periodically.
Build awareness and understanding of risks and their
mitigation and apply risk management principles consistently Risk Measurement
and comprehensively. The risk measurement system is used to measure the risk exposure
3. Performance Culture – Excellent Performance inherent in the Company's activities to be compared with the
Performance improvement efforts to achieve set goals, and; Company's risk appetite so that the Company can take risk
4. Learning Culture – Keep Learning mitigation measures and measure the Company's capital
Build enthusiasm for learning and improving critical adequacy to cover residual risk. Risk assessments are carried out
competencies such as Sales, Digital Analytics, Risk & periodically both for products and portfolios as well as for all the
Collection competencies as well as strengthening BTNers’ Company's business activities. Risk measurement methods are
understanding of the importance of culture and the carried out quantitatively and/or qualitatively. The measurement
application of AKHLAK in everyday life. method is in the form of a standard method stipulated by Bank
Indonesia and the FSA in the framework of risk assessment and
By using these 4 pillars, the implementation of Bank BTN’s calculation of capital, as well as an internal method developed
corporate culture program is expected to encourage the by the Company itself. The choice of measurement method is
achievement of Bank BTN’s Vision. adjusted to the characteristics and complexity of business
activities. The risk measurement system is evaluated and refined
Adequacy of Risk Identification, Measurement, periodically or at any time if necessary to ensure the suitability
Monitoring and Control Processes and Information of the assumptions, accuracy, fairness, and integrity of the data,
Systems as well as the procedures used to measure risk. Stress tests
are conducted to complement the risk measurement system by
The process of identifying, measuring, monitoring, and estimating the Company's potential losses in abnormal market
controlling risks is carried out by the Risk Management Work conditions using certain scenarios to see the sensitivity of the
Unit, in this case ERMD has a Department that has an assessment Company's performance to changes in risk factors and identify
work unit to identify and measure each risk. Risk monitoring and influences that have a significant impact on the Company's
control is carried out periodically to mitigate significant risks to portfolio. Stress tests are performed on a regular basis, and
the Company, in this case, ERMD has a Department that has a the results are reviewed, and appropriate steps are taken if it is
Risk Development work unit, one of whose functions is to carry predicted that the conditions will exceed the acceptable tolerance
out risk control over policies that will be issued by the Company levels. These results are used as input when setting or changing
to minimize the risks that will be faced by the Company. policies and limits.
Identification, measurement, monitoring, and risk control are the
main parts of the process of implementing risk management.
Matters that are of concern to the Company in carrying out the
processes of identification, measurement, monitoring, control,
and risk management information systems are as follows:
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2023 Annual Report
Risk Monitoring Risk Management Information System
Monitoring systems and procedures include monitoring the The risk management information system at the Bank is managed
amount of risk exposure, risk tolerance, compliance with internal jointly by several Divisions at the Bank. In the early stages, the
limits, and stress testing results, as well as implementation focus was on collecting and improving the quality of the data and
consistency with established policies and procedures. Monitoring risk database, which is expected to be developed and applied
results are presented in periodic reports submitted to management to the risk management information system in stages so that the
to mitigate risks and take necessary actions. The Company process of risk measurement and risk monitoring can be carried
prepares an effective backup system and procedures to prevent out in an integrated manner and can be presented in a timely
disruptions in the risk monitoring process and periodically checks manner and in accordance with regulatory provisions apply
and reassesses the backup system.
Internal Control System
Risk Control
The Company's risk control system refers to established policies In carrying out the process of employing effective Risk
and procedures. The risk control process that is implemented is Management, the Bank completed an internal control system that
tailored to the risk exposure and the level of risk that will be aims to protect the Bank's assets, ensure the availability of reliable
tolerated. Risk control can be carried out, among others, by financial and managerial reporting, improve compliance with
means of hedging mechanisms and other risk mitigation methods laws and regulations, and reduce the risk of losses, irregularities,
such as issuing guarantees, asset securitization, credit derivatives, and violations of precautionary aspects.
and increasing the Company's capital to absorb potential losses.
The employment of a reliable and effective internal control system is the responsibility of all operational work units and supporting work
units as well as the Internal Audit Work Unit, the process of which is described as follows:
3 Lines of Defense BTN 3 Lines of Defense
The 3 Lines of Defense concept, which consists of:
BOC - Audit Committee 1st Line
Business Functions, Operational Functions,
and Risk Function
• Carry out business unit activities in accordance with the
BOD Bank's strategic objectives
• Carry out unit business activities in accordance with
applicable policies
• Responsible for risks arising from business activities
External audit
• Carry out effective controls and procedures in accordance
1st Line of Defense 2nd Line of Defense 3rd Line of Defense
Regulators
with Bank policies and directions
• Control Environment • Develop and monitor • Conduct reviews and
which is conducive company risks evaluations
2nd Line
• Consistent implementation • Supervision so that business • design and implementation
of policies and procedures functions implement of overall risk management Risk Monitoring Function, Compliance,
• Internal control effective risk management and and and Policy Management
compliance policies and • Ensure that the first and
standard procedures second layers of defense • Compliance Unit - Compliance Risk Management
• Risk Unit - Corporate Risk Management
• Monitor and report overall are running
• Policy Unit - Policy and Procedure Manager
company risks • as expected
3rd Line
Internal Audit Function
Responsible for ensuring the following:
Risk management • Compliance Unit 2nd Line Defense effectively
Business Functions Internal Audit • 1st Line Defense as Risk Owner has managed compliance
and Compliance risks adequately
PT Bank Tabungan Negara (Persero) Tbk 615
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Corporate
Governance
Types of Risks and Their Management Credit Risk Management
As part of credit risk management, the Bank regularly reviews
In implementing risk management, the types of risks managed by and updates the Credit and Financing Policy Guidelines for bank
the Bank included: loans and financing as part of the risk assessment process. Credit
Risk Exposure is monitored from the process of granting credit
Credit Risk to the maturity of the credit. Credit risk monitoring and control
includes evaluating credit risk exposure to credit risk limits (Risk
Credit Risk is the risk of loss due to the failure of other parties Appetite & Risk Tolerance). The Bank is currently re-modeling
to fulfill their obligations. Included in Credit Risk are the Credit the Internal Credit Rating (ICR) for commercial credit in order to
Risk due to debtor failure, the Credit Risk due to the concentrated review ICR so that it can be used more accurately.
provision of funds (Credit Concentration Risk), the Credit Risk due
to counterparty credit risk, the Credit Risk due to settlement failure The Bank has now implemented a Commercial Banking Center
(settlement risk), and the Credit Risk due to country risk. (CBC) in which the CBC functions as a centralized body for
processing commercial loans. Regarding the decisionmaking
Credit Risk can originate from various Bank business activities. process for granting commercial loans, the Bank also has
In most banks, lending is the largest source of credit risk. In established a Credit Committee through a Credit Committee
addition to credit, the Bank faces Credit Risk from various Meeting. In addition, a Monitoring Department has been
financial instruments such as securities, acceptances, inter- established in the Commercial Banking Division which specifically
bank transactions, trade financing transactions, exchange monitors the credit exposure of large debtors (50 core debtors) and
rate transactions, and derivatives as well as commitments and Intelligence Credit Monitoring (iCremo) has been implemented,
contingencies. namely an application for commercial credit that functions to
616 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
carry out a commercial credit monitoring process covering As a follow-up to the implementation of Pillar 1 of Basel II, in
three pillars (Management, Business Prospects, and Collateral). 2023, the Bank implemented credit risk measurement by
Apart from that, the Bank also implemented SPU (MSME Process using Standardized Approach OJK Circular Letter No. 24/
Center) as an effort to improve the process and management SEOJK.03/2021 dated October 7, 2021 concerning Calculation
of MSME credit to increase productivity, improve the quality of of Risk-Weighted Assets (RWA) for Credit Risk using the Standard
centralized and objective credit decisions, as well as centralized Approach for Commercial Banks.
monitoring. In supporting the strengthening of commercial and
SME credit risk management, the Risk Management Work Unit In order to manage credit risk, the Bank has applied the Four
has developed systems such as the SME Credit Scoring Model Eyes Principle by segregating credit risk functions and business
and the Early Warning System for Commercial and Corporate units. Commercial credit decisions consist of Commercial Risk
credit. and Business Units as Risk Taking Units and first line as well as
consumer credit decisions consisting of the Retail Risk Division
For consumer loan, the process of controlling credit risk is carried (Regional Loan Processing Center) and Branch Offices and
out through the Consumer iLoan system which is equipped with a Regional Offices.
Credit Scoring Model (CSM) which is currently being developed
at CSM Bank. The management of Col-2 and NPL consumer credit This can also be illustrated by the Bank's organizational structure
debtors is carried out by the Consumer Collection, Recovery & which has segregated the functions of credit risk and risk-taking
Asset Sales Work Unit while for commercial credit is carried out units as follows:
by the Commercial Asset Management Work Unit.
PT Bank Tabungan Negara (Persero) Tbk 617
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Corporate
Governance
General Meeting of Shareholders
Sharia
President Director
Supervisory
Board
Vice President Director
Director of Director
Director of Director of Assets Director
Distribution & Institutional
Consumer Management IT & Digital
Funding Banking
Wealt Institutional SEVP Wholesale Marketing Commercial Asset
SME Banking Digital Banking
Management Funding Banking Communication Management
Consumer
Financial IT Strategic
Non Subsidized Corporate Collection,
Retail Funding Institution & Planning &
Mortgage Banking Recovery & Asset
Capital Market Development
Sales 1
Consumer
Subsidized Service Quality & Wholesale Commercial Collection,
IT Operations
Mortgage Distribution Transaction Banking Recovery & Asset
Sales 2
Procurement
Data Management
Personal Banking Regional Offices & Fixed Asset
& Analytics
Management
• Branch Office
• Priority Banking
Sharia Banking IT Security
• Sharia Branch Office
Asset & Liability IT Steering Risk Management Human Capital Credit Policy
Commitee Committee Committee Committee Committee
Committee Board Business Support Shared Service
618 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Board of
Commissioner
Director of
Director of Director of Risk Human Capital
Finance Management Compliance &
Legal
SEVP Compliance
SEVP Operations Audit Committee
& Legal
Remuneration
& Nomination
Committee
Human Capital
Credit Operations Treasury Retail Credit Risk Legal Internal Audit
Strategy Risk Monitoring
Committee
Corporate
Operation & Wholesale Credit Human Capital Compliance & Corporate
Strategy &
Business Support Risk Management Governance Secretary
Planning
Finance & Enterprise Risk Leaming Policy &
Customer Care
Accounting Management Management Procedure
Transformation
Investor Relations Human Capital
& Patrnership
& Reserch Business Partner
Management
Credit Business Transformation
ESG Committee
Committee Committee Steering Committee
Command line Coordination line
PT Bank Tabungan Negara (Persero) Tbk 619
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Corporate
Governance
Market Risk Market risk monitoring and control includes evaluating market
risk exposure to the Bank's internal limits (Risk Appetite & Risk
Market Risk is the risk on balance sheet positions and Tolerance) that have been set and reviewed periodically to
administrative accounts, including derivative transactions, due to conform to the Bank's conditions. In addition, in order to control
overall changes in market conditions, including the risk of changes or limit exchange rate risk exposure, the Bank had set limits which
in option prices. Market Risk includes among others interest rate include treasury transaction limits, dealer limits, budget loss limits,
risk, exchange rate risk, equity risk, and commodity risk which stop loss/stop gain limits, as well as Net Open Position (NOP)
can be detrimental to the Bank. Market risk can originate from limits that are in accordance with the maximum limits stipulated in
either the trading book position or the banking book position. Bank Indonesia Regulation No.17/5/PBI/2015 dated May 29,
2015 concerning the Fourth Amendment to PBI Number 5/13/
Market Risk Management PBI/2003 concerning the Net Open Position of Commercial
As part of market risk management, the Bank conducts market risk Banks. The Bank had a Market Middle Office unit in the Risk
identification, measurement, monitoring, and control by business Management Work Unit in carrying out market risk monitoring
units and/or Enterprise Risk Management Division. Market risk and control, including monitoring of predetermined limits.
identification is carried out for each product or activity that is
included in a new product or activity category. With regard to As a follow-up to the implementation of Basel II Pillar 1, the Bank
market risk management, the Bank has an Assets and Liabilities implemented market risk measurement using the Standardized Model
Committee (ALCO) which regularly discusses among other things in accordance with OJK Circular Letter No. 38/SEOJK.03/2016
interest rates and market risk management at the Bank, especially dated September 15, 2016 concerning Guidelines for Using the
those originating from the banking book position. Standard Method in Calculating the Minimum Capital Adequacy
Requirement for Commercial Banks by Taking Market Risk into
In order to measure interest rate risk in the trading book and Account. The portfolio that was taken into account in determining
banking book positions, the Bank conducted a sensitivity analysis the CAR for market risk consists of the trading book portfolio for
aimed at measuring the impact of changes in market interest rates interest rate risk as well as the trading book and banking book
on profit (loss) and bank equity. Meanwhile, in order to measure portfolio for exchange rate risk. In 2023, the Bank has prepared
exchange rate risk, the Bank conducted a sensitivity analysis OJK Circular Letter No. 23/SEOJK.03/2022 dated December 7,
aimed at measuring the impact of changes in exchange rates on 2022, concerning Calculation of Risk-Weighted Assets for Market
the Bank's profit (loss). Specifically for the position of the banking Risk for Commercial Banks which will be implemented starting from
book, the Bank measured interest rate risk in the banking book January 1, 2024, by carrying out trial calculations and reporting
using the repricing gap method as stated in Directors Circular to the FSA for Market RWA for June 2023, September 2023, and
Letter No. 22/SE/DIR/ERMD/2021 dated 29 September 2021 December 2023.
concerning Interest Rate Risk Management in the Banking Book
and Directors Decree No. 27/SK/DIR/ERMD/2021 dated 29 For the implementation of Basel II, especially Pillar 2, the Bank
September 2021 concerning Instructions for Implementing Interest submitted a report on the implementation of risk management
Rate Risk Management in the Banking Book. In accordance with for the Interest Rate in the Banking Book (IRRBB) and a report
the OJK Circular Letter Number 12/SEOJK.03/2018 dated 21 on IRRBB calculations to the regulator on a quarterly basis in
August 2018 concerning the Implementation of Risk Management accordance with OJK Circular Letter No. 12/SEOJK.03/2018
and Risk Measurement with the Standard Approach for Interest dated August 21, 2018 concerning Implementation of Risk
Rate Risk in the Banking Book (Interest Rate Risk in The Banking Management and Standard Approach Risk Measurement for
Book) for Commercial Banks, the Bank had submitted policy Interest Rate Risk in the Banking Book (Interest Rate Risk in The
adjustments related to IRRBB and IRRBB calculation reports in Banking Book) for Commercial Banks.
accordance with applicable regulations. In the framework of
implementing interest rate risk measurement in the banking book. The implementation of the Bank’s Basel III was:
The Bank developed an IRRBB policy and has developed an IRRBB 1. Submitting the results of the Liquidity Coverage Ratio (LCR)
measurement system/ application. report to regulators online every month through the OJK
Online Reporting Application (APOLO) and the Bank's
As an effort to complement market risk measurement using website quarterly in accordance with OJK Regulation No.
standard methods and sensitivity analysis, the Bank conducted 42/ POJK.03/2015 dated December 23, 2015 concerning
stress testing to assess the Bank's resilience in facing extreme the Obligation to Fulfill the Liquidity Coverage Ratio for
changes in interest rates and exchange rates, with scenarios Commercial Banks.
referring to regulatory provisions and the bank’s internal 2. Submitting the results of the Net Stable Funding Ratio
scenarios. For internal Bank scenarios, at the beginning of each (NSFR) report to regulators online every quarter through
year, the Enterprise Risk Management Division coordinates with the OJK Regulation Online Reporting Application (APOLO)
the Stress Testing Working Group (relevant Division) to formulate and the Bank's website in accordance with OJK Regulation
scenarios and assumptions to be used in implementing Market No. 50/POJK.03/2017 dated July 13, 2017 concerning
Risk Stress Testing for the next 1 (one) year. the Obligation to Fulfill the Net Stable Funding Ratio for
Commercial Banks.
620 PT Bank Tabungan Negara (Persero) Tbk
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Liquidity Risk liquidity risk, the Bank regularly monitors liquidity risk on a daily,
weekly, monthly, and quarterly basis. Liquidity risk monitoring
Liquidity Risk is the Risk resulting from the Bank's inability to meet by the Risk Management Work Unit is submitted to the Board
its maturing obligations from cash flow funding sources and/or of Directors and strategy evaluation is submitted to the relevant
from high-quality liquid assets that can be pledged as collateral, Division.
without disrupting the Bank's activities and financial condition.
Monitoring and controlling liquidity risk include evaluating
The inability to obtain cash flow funding sources causing Liquidity liquidity risk exposure to the Bank's internal limits (Risk Appetite &
Risk may be caused among others by: Risk Tolerance) and predetermined Recovery Plan trigger levels.
1. Inability to generate cash flow from productive assets or from These limits are reviewed periodically so that they are in line with
the sale of assets, including liquid assets; and/or the Bank's conditions. In addition, the Bank monitors the Early
2. Inability to generate cash flow originating from fundraising, Warning Indicator (EWI) and reports it regularly to the Board of
inter-bank transactions, and loans received. Directors and related Work Units.
Liquidity Risk Management In accordance with OJK Regulation No. 14/POJK.03/2017
As a guideline for managing liquidity risk, the Bank has Liquidity dated April 4, 2017 concerning Action Plans (Recovery Plans)
Risk Management Policy Guidelines, which are part of the for Systemic Banks, Bank BTN has been monitoring liquidity
Bank's Risk Management Policy Guidelines. The Liquidity Risk indicators, one of which is seen from the ratio of LCR and NSFR
Management Policy Guidelines regulate, among other things, the according to OJK Regulation No. 42/POJK.03/2015 dated
active oversight of the Board of Commissioners and the Board December 23, 2015 concerning the Obligation to Fulfill Liquidity
of Directors in applying liquidity risk management, the liquidity Coverage Ratio (LCR) for Commercial Banks and OJK Regulation
risk management process, as well as policies, procedures, and No. 50/ POJK.03/2017 dated July 13, 2017 concerning the
setting liquidity risk limits. The Bank has an Assets and Liabilities Obligation to Fulfill the Net Stable Funding Ratio.
Committee (ALCO) which functions to manage liquidity and
periodically discusses the management of liquidity risk in the Operational Risk
Bank.
Operational Risk is the Risk resulting from inadequate and/
Referring to the Liquidity Risk Management Policy Guidelines, the or non-functioning internal processes, human errors, system
Bank identifies, measures, monitors, and controls liquidity risk. failures, and/or external events that affect the Bank's operations.
Identification of liquidity risk is basically aimed at knowing the Operational Risk can originate from HR, internal processes,
amount and trend of liquidity needs as well as available funding systems, and infrastructure, as well as external events.
sources to meet those needs.
These sources of risk can cause events that have a negative
Measurement of liquidity risk in the Bank is carried out by impact on the Bank's operations so the emergence of these
the Treasury Work Unit and the Risk Management Work Unit. types of Operational Risk events is a measure of the success
When measuring liquidity risk, the Company refers to Technical or failure of Risk Management for Operational Risk. The types
Instructions No. PT.8-F.4 dated August 18, 2023, concerning of Operational Risk events can be classified into several types
Implementation of Liquidity Risk Management. Liquidity Risk of events such as internal fraud, external fraud, labor practices
measurement uses 4 (four) methods, namely stock-based, maturity and work environment safety, customers, products and business
profile analysis, cash flow projections, and stress testing. The practices, damage to physical assets, disruption of business
stock-based method is used to measure liquidity risk at the Bank activities and system failures, as well as process and execution
using liquidity ratios, the maturity profile analysis method is used errors. , including fraud arising from money laundering and
to measure liquidity gaps and cash flow projections are used to terrorism financing activities.
measure the amount and trend of liquidity needs. The Bank carries
out stress testing using Bank Specific Crisis (BSC) scenarios and Operational Risk Management
General Market Crisis (GMC) stress testing, the aim of which is to In order to implement operational risk management, the Bank had
measure the adequacy of available liquid assets and the Bank’s a Risk and Control Self-Assessment (RCSA System) application.
ability to meet liquidity needs in crisis conditions. s. The Enterprise This application is an integrated system of several Operational
Risk Management Division in coordination with the Stress Testing Risk management tools, including RCSA, LED, and KRI.
Working Group (related Division) formulates the risk impact on
scenarios and assumptions that will be used in implementing RCSA is used to carry out the process of identifying and measuring
Liquidity Risk Stress Testing for the next 1 (one) year. operational risks inherent in all Bank work units. In completing
the RCSA, all work units are required to be able to identify and
In order to maintain the availability and adequacy of liquid measure operational risks that are inherent in daily activities and
assets and to control or limit exposure so as not to be affected by have an impact on achieving the work unit’s targets.
PT Bank Tabungan Negara (Persero) Tbk 621
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Corporate
Governance
LED functions as operational risk data collection for operational Legal Risk
risk events in Branch Offices based on 7 (seven) types of risk
events in accordance with Basel II provisions. Work Units can Legal Risk is the Risk resulting from lawsuits and/or weaknesses
send data on losses due to operational risks (loss events) online in juridical aspects. Legal risk can originate, among others, from
whenever there is a risk event in their Work Units. The output weaknesses in the juridical aspect caused by weak agreements
from this LED is data on accumulated bank losses in one month made by the Bank, the absence and/or changes in laws and
in the form of actual loss, near miss, and potential loss for each regulations that cause a transaction that has been carried out
risk event. The results of the collected data will be processed and by the Bank to be not in accordance with the provisions, and
analyzed so that operational risk exposure maps for each work litigation processes whether arising from third party lawsuit
unit can be identified. This exposure map become a reference against the Bank or the Bank against a third party.
in mitigating the occurrence of similar incidents by improving
business processes or adding other forms of risk mitigation. Legal Risk Management
Legal Risk Identification is carried out on the factors that cause
KRI is a dashboard for monitoring risk trends based on indicators. risk including the existence of lawsuits and weaknesses in
KRI can be used to detect predictive or lagging risks as input for the juridical aspects inherent in functional activities of credit
preventive or corrective action. (provision of funds), treasury and investment, operations and
services, information system technology and MIS, and human
The Bank implemented a Business Continuity Management (BCM) resource management.
policy to ensure the continuity of the Bank's operations in running
the business after being affected by operational risks originating Measurement of Legal Risk is carried out by the Risk Management
from external factors such as natural disasters, social conflicts, Work Unit in coordination with the Legal Work Unit and the Credit
and IT system failures. The BCM policy contains systematic steps Operational Work Unit. Based on measurements made by the
and guides employees in dealing with emergencies, starting from Legal Work Unit, an evaluation report on the analysis of individual
pre-disaster preparedness, disaster response, and operational legal cases for contingent liabilities arising from lawsuits that
continuity plans to return to normal conditions. In supporting the occurred was obtained, while from the Credit Operational Work
successful implementation of BCM, the Bank carried out several Unit, the quality level of credit document engagement (LAT) was
activities including: obtained. Indicators/parameters used in measuring Legal Risk,
1. Updating internal regulations related to Business Continuity include potential losses due to lawsuits, weakness in engagement
Management (BCM) on a regular basis which clearly defines due to the non-fulfillment of legal terms of the agreement, and
the roles and responsibilities of each Work Unit. changes in laws and regulations that cause the Bank's products
2. The process of internalizing all employees by compiling to be inconsistent with existing provisions.
socialization materials and conducting quizzes that are
included in the Risk Awareness culture program Legal Risk Monitoring is carried out by the Risk Management
3. Conducting an assessment of the availability of Working Work Unit by evaluating the effectiveness of the implementation
Remote Areas (WRA) by involving critical work units, so of policies, procedures and compliance with policies, legal
that the WRA owned by the Bank has an adequate level of regulations and Bank limit provisions. Monitoring is carried out
readiness to support operational activities when a disaster periodically for all Legal Risk positions. In carrying out Legal
occurs. Risk control, the Legal Work Unit provides legal input and
recommendations to each division and work unit and conducts
As an effort to improve the monitoring function of operational periodic reviews of cooperation agreements and contracts with
risk control in operational activities at Branch Offices, Regional counterparties. In addition, the Bank has a Legal Application
Offices, and Commercial Business Centers (CBC), officers had System (LApS) application which is designed in the form of a
been assigned to Business Branch Control (BBC), Regional website and is used as a register and monitoring of legal cases
Business Control (RBC), and CBC BC (Commercial Business that occur or are handled by the Bank, both criminal and non-
Center Business Control) which functions as a 1.5 line of defense criminal, so that every case that is happening, both at the branch
in coordination with the Risk Management Work Unit. As part and progress can be monitored at the Head Office.
of the Bank's internal control system to build a culture of risk
awareness at all levels of the Bank's organization, the General The Bank placed employees at Branch Offices as Branch Legal
Policy on Anti-Fraud Strategy has been updated. Representatives (BLR) who have duties and responsibilities as
follows:
1. Provide legal assistance for litigation issues submitted by each
work unit in the context of implementing Bank operations and
provide legal assistance in every legal case.
622 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
2. Represent the Bank in carrying out proceedings in the Court, Compliance Risk
Police, Prosecutor’s Office, other legal institutions, and
outside the court in its work area. Compliance Risk is the risk caused by the Bank for not complying
3. Provide legal opinions on legal issues submitted by Regional with and/or not implementing the applicable laws and regulations,
Offices, Branch Offices, and Sharia Branch Offices related to such as credit risk related to the Minimum Capital Requirement
operations in their work areas. (KPMM), Earning Asset Quality, Establishment of CKPN, Legal
4. Provide legal consultations on legal issues submitted by Lending Limit (BMPK), market risk related to the provisions of the
Branch Offices and Sharia Branch Offices. Net Open Position (NOP), strategic risk related to the provisions
5. Perform legal watch functions in accordance with Regulatory of the Annual Work Budget Plan (RKAT), and other risks related
provisions. to certain provisions. Compliance risk can also originate, among
6. Manage and control legal risks within the scope of work. other things, from legal behavior, namely behavior or activities of
the Bank that deviate from or violate the provisions and/or laws
Strategic Risk and regulations, and organizational behavior, namely behavior
or activities of the Bank that deviate or conflict with generally
Strategic Risk is the risk due to inaccuracy in making and/or accepted standards.
implementing a strategic decision and failure to anticipate
changes in the business environment. Strategic risk can originate, Compliance Risk Management
among other things, from weaknesses in the strategy formulation The management of the Bank's compliance risk is carried out
process and inaccuracies in strategy formulation, inadequate by the Risk Management Work Unit in coordination with the
management information systems, inadequate internal and Compliance and Governance Division/CMGD. The Compliance
external environmental analysis results, overly aggressive Work Unit monitors the Bank's report submission obligations to
strategic goal setting, inaccuracy in strategy implementation, and external parties and reviews internal regulations periodically and
failure to anticipate changes in the business environment. continuously so that they remain relevant to applicable external
regulations. The Bank has an internal application, namely the
Strategic Risk Management Regulatory Compliance & Monitoring System (CRMS), to make it
Strategic Risk identification is carried out based on Strategic Risk easier for all BTN employees to access all external regulations and
factors in certain functional activities, such as credit, treasury, and to function as a reminder to work units on the obligation to submit
investment activities as well as operations and services through a reports to Regulators. To minimize the potential for compliance
business plan prepared by the Corporate Strategy & Planning Work risk, the Bank placed Regional Compliance Supervisory Officers
Unit as an elaboration of General Policies stipulated by the Board (RCSO) in Regional Offices to evaluate the compliance level
of Directors. of Branch Offices in carrying out operational activities. Along
with the enactment of the Personal Data Protection Act, the
Strategic Risk measurement is carried out based on the Compliance Work Unit formed a Data Privacy sub-unit, and a
achievement of the Bank's performance by comparing actual gap analysis on the readiness of the Bank in implementing the
results with predetermined targets. Strategic Risk Monitoring is said provisions had been carried out. The Compliance Work Unit
carried out by the Corporate Strategy & Planning Work Unit on a monitors and reports compliance risk that occurs to the Bank's
regular basis by monitoring the achievement of Key Performance Directors on a regular basis. Compliance Risk measurement is
Indicators (KPI) and the Risk Management Work Unit which carried out on potential losses caused by non-compliance and the
monitors risk exposure compared to the Bank's risk appetite Bank's inability to comply with applicable external regulations.
and monitors Risk Appetite and Risk Tolerance of the Strategic The indicators/ parameters used in measuring Compliance Risk
Risk on a monthly basis. Then, the Board of Commissioners, include the type, the significance, and the frequency of violations
Directors, and Work Units review the basic strategy with a focus against applicable regulations or the track record of bank
on business transformation, infrastructure, and Human Resources compliance, the behavior underlying the violation, and violations
as well as review risk appetite and risk tolerance regularly and of generally accepted standards.
at least once a year.
In order to control Compliance Risk, the Risk Management
Furthermore, the Risk Management Work Unit monitors Strategic Work Unit and the Compliance Work Unit were assigned with
Risk by comparing expected results with actual results, evaluating evaluating the effectiveness of the implementation of Compliance
work unit performance, and ensuring target achievement. In Risk management by periodically monitoring all types of activities
controlling Strategic Risk, the Corporate Strategy & Planning that have the potential to cause Compliance Risk.
Work Unit functions to analyze gaps between actual reports and
business plan targets and submit corrective steps that must be
taken to the Board of Directors on a regular basis.
PT Bank Tabungan Negara (Persero) Tbk 623
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Governance
Reputation Risk The Reputation Risk Measurement is performed according to the
results of an assessment of the factors affecting the Company’s
Reputation Risk is the Risk resulting from a decrease in the reputation, including customer complaints and reporting about
stakeholder trust level originating from a negative perception the Company. The Bank’s Reputation Risk is managed by the
of the Bank. Reputation Risk can originate from various Bank Corporate Secretary Division (CSD) work unit that manages news
business activities as follows: about the Company which is published in the print and electronic
1. Events that have damaged the Bank's reputation, for example, mass media and the Service Quality & Network Division (SQND)
the influence of the reputation of the owner of the Bank and who manages complaints from the customer.
related companies, product complexity and Bank business
cooperation, negative publicity about the Bank, violations of In order to monitor Reputation Risk and ensure customer
business ethics, and customer complaints. satisfaction, the Company’s SPN (Customer Complaints
2. Other matters that may lead to Reputation Risk, for example, System) functions to support the management of services and
weaknesses in governance, corporate culture, and business online customer complaint handling between parties regarding
practices of the Bank. problems in Branch Offices and Headquarters. Reputation Risk
monitoring is also conducted by the Enterprise Risk Management
Reputation Risk Management Division (ERMD) by reminding and providing recommendations
All employees, including business unit management and for improvement to the Reputation Risk Management Division of
Bank supporting activities, are part of the Risk Management CSD and SQND according to the assessment of reputation risk
implementation for Reputation Risk, considering that reputation profile parameters.
is the resul of all of the Bank’s business activities. The role of
the Business Unit Management is to identify the Reputation Risk Strengthening the Implementation of risk Culture
that occurs in the business activity and/or activities of the unit
and as a front liner in developing and preventing Reputation Strengthening the implementation of risk culture as part of
Risk, scpecifically related to customer relationshops. Reputation maintaining commitment and ensuring that the risk culture policy
Risk identification is conducted on risk factors inherent in certain is understood and implemented by all management and employes
functional activities, such as credit provision (provision of funds), of the Bank, so the risk culture implementation strategy must be in
fund raising, treasury and investment, operations and services, line with the Bank's risk management implementation strategy. The
information technology systems and MIS, and Human Capita. Bank determines a risk culture implementation roadmap per year
according to the level maturity to be achieved, monitoring the
In the process of reputation risk identification, the Company has implementation of risk culture by measuring the maturity level of risk
a SPN (Customer Complaints System) application and monitors culture at least once a year by the internal team and once every
all mass media (print and electronic, boh local and national). three years by an independent team (external party). The Bank
The Company records every report regarding the Company, reviews its risk culture policy at least once a year. Several programs
both directly (straight news) and indirectly (mention). The SPN for implementing and improving the Bank's risk culture are:
application is integrated with the Head Office, Regional Offices, 1. The Risk Economic Outlook is an annual routine agenda
Conventional and Sharia Branch Offices. Service Quality and which discusses strategies for determining risk appetite and
Netwok Division (SQND), as the manager of SPN will follow-up risk tolerance. This forum aims to provide an understanding of
on customer complaints and resolve in accordance with the SLA risk awareness to the Board of Commissioners and Directors
that has been set. so that they can make the right strategic decisions.
2. The Bank actively conducts Portfolio Quality Review Forums
attended by Directors, Divisions, CBC, Branch Offices as
an effort to provide the latest picture of credit position and
quality both bankwide and per credit segmentation.
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2023 Annual Report
3. Conduct visits and awareness in the context of implementing data cleansing to improve the quality of the loss event database at Bank
BTN.
4. Fostering a culture of compliance, this activity is carried out with an approach through the implementation of each business process
which must always be guided by applicable internal and external rules and regulations as well as SOPs.
5. Implementing continuous prevention so that there are no significant weaknesses in the first line defense process and making corrective
action plans in coordination between the Risk Management Work Unit and the Internal Audit Work Unit.
6. Strengthening operational risk control through various activities such as seminars, workshops, risk outlook and culture days.
7. The Bank has an operational risk control system throughout the Bank's network. The Bank has implemented awareness regarding the
use of the ORMIS application as a form of implementing risk management throughout the branch office network.
8. Carrying out risk awareness of potential fraud vulnerabilities through Fraud Risk Assessment (FRA) within the scope of all Work
Units. The FRA method is carried out based on OJK Circular Letter No. 39/POJK.03/2019 concerning Implementation of Anti-Fraud
Strategy which is described as follows:
4 Pillars of Anti-Fraud Strategy
Detection Investigation
Information, Evidance, Document, Sanctions
Identify and Find Fraud Events Special Audit, Event Flow, Documentary Evidence,
Whistleblowing, Surprise Audit, Surveilance System/FDS
Violation of SOP, Reporting of Incidents
4 Pilar
SAF
Prevention Evaluation
Reduce the potential for fraud to occur Monitoring - Evaluation -TL
Corporate Culture Program, RCSA, FRA, KYE, Awareness, Monitor and evaluate
Potential Vulnerabilities, Internal Control, Supervision fraud incidents and TL improvements
Risk Assessment
In accordance with the Regulation of OJK Regulation No. 18/POJK.03/2016 dated March 16, 2016, concerning the Implementation of
Risk Management for Commercial Banks and Circular Letter of OJK Circular Letter No. 34/SEOJK.03/2016 dated September 01, 2016
concerning the Implementation of Risk Management for Commercial Banks, Risk Management Division shall report the risk profile to OJK
quarterly containing information about Credit Risk Exposure, Market Risk, Liquidity Risk, Operational Risk, Compliance Risk, Strategic
Risk, Legal Risk, and Reputation Risk. The assessment of the risk profile covers the assessment of the Inherent Risk and the Quality Rating
on the Implementation of Risk Management in Bank’s operational activities.
Taking into account the results of self-assessment, the Company strives to maintain the Risk Profile Quarter IV 2023 to be in Low to
Moderate level. The probable loss encountered by the Bank in terms of the Inherent Risk is considered low (Low to Moderate), with a
Satisfactory rating for the Quality Rating on the Implementation of Risk Management. Details are listed as follows:
Quality Rating on the
Types of Risk Inherent Risk Rating Implementation of Risk Risk Rating
Management
Credit Risk Low to Moderate Satisfactory Low to Moderate
Market Risk Low to Moderate Satisfactory Low to Moderate
Liquidity Risk Low to Moderate Satisfactory Low to Moderate
Operational Risk Low to Moderate Satisfactory Low to Moderate
Legal Risk Low to Moderate Satisfactory Low to Moderate
Strategic Risk Low to Moderate Satisfactory Low to Moderate
Compliance Risk Low to Moderate Satisfactory Low to Moderate
Reputational Risk Low to Moderate Satisfactory Low to Moderate
PT Bank Tabungan Negara (Persero) Tbk 625
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Review of The Effective Risk Management System of Company’s risk management policies guideline and its actual
Issuer or Public Company implementation, as well as monitoring and evaluating the Risk
Management Committee’s performance. In executing its duties
The Risk Profile Assessment in Bank BTN, both Conventional and and responsibilities, the Risk Monitoring Committee holds
Sharia during 2023 reflects that risks faced by Bank BTN (both periodic coordination with the Enterprise Risk Management
conventional and sharia) can be well-managed so it can support Division to discuss current issues, the Company’s quarterly risk
sustainable business development. In short, Risk Management profile, bank soundness rate, recovery plan, and issues related
has been applied by Bank BTN effectively and correctly. The to the Company’s risk management, including review of Risk
evaluation result of effective Risk Management of Bank BTN in Management Policies Guideline which contains the Company’s
2022 by external parties (consultants) through the Risk Maturity Risk Appetite and Risk Tolerance.
Index (RMI) is in the Managed rank with criteria complying with
applicable provisions of regulation related to risk management, Risk Management Committee
and activities. During 2023, improvements have been made The Risk Management Committee (KOMAR) is responsible for
to the implementation of risk management in accordance with providing recommendations to the President Director with regards
recommendations from the results of the Risk Maturity Index (RMI) to the risk associated with the policies that will be stipulated by the
carried out by independent parties so that the implementation of Board of Directors, as well as evaluating provisions that are deemed
Risk Management continues to improve and is standardized in to be less suitable with current development and that require
each work unit and risk management has become part of Bank adjustment. KOMAR is actively participating in assessing the risks
BTN's work processes and culture. associated with individual new products and/or services/activities,
thus allowing the Company to take necessary mitigation measures as
Statements of the Board of Directors and/or the well as to evaluate the Risk Management Policy Guideline (KUMR).
Board of Commissioners or Audit Committee to Risk
Management System Adequacy Risk Management Task Force
The Risk Management Unit is a work unit that directly reports
The Internal Control System conducted by Bank BTN has to the Director, overseeing the Risk Management function, and
effectively operated and sufficiently reflected from the effective operates independently from the Operational Units, which
implementation of internal control functions, which are internal are risk-taking units, as well as the Internal Audit Unit and the
audit, risk management, compliance, financial and operational Compliance Unit.
control. The Bank’s risk governance is based on Good Corporate
Governance principles and the involvement of the Bank’s entire The Risk Management Work Unit is led by a Division Head
organs in risk management. This is evident in the structure who reports directly to the Risk Management Director. The
of the Bank’s risk management organization. The Board of Risk Management Work Unit consists of the Enterprise Risk
Commissioners through Risk Monitoring Committee and the Management Division and the Digital & Operations Risk
Board of Directors through the Risk Management Committee Management Division.
meetings are responsible for ensuring that the implementation
of Risk Management is adequate and in accordance with the Risk Management Policies and Procedures
Bank’s characteristics, complexity, and risk profile. Based on The Bank has had management policies in risk management,
the results of the review that has been carried out, the Board of which are Risk Management General Policy (KUMR), which
Directors and the Board of Commissioners consider that the risk contains the minimum provisions required by the Regulation of
management system has been implemented adequately. Bank Indonesia/Financial Services Authority.
The Board of Commissioners and the Board of Directors are The policy guidelines in the field of risk management have also
actively participating in mitigating the Company’s risks by been complemented with its internal derivative policie, including
monitoring Risk Management Implementation Quality, which but not limited to Guides for Implementation of Bank Risk
includes risk governance, risk management framework, risk Profiles Reporting and Assessment, Implementation of Reporting
management process, adequacy of risk management information and Assessment of Bank Health Levels, Risk Model Validation
system and human resources, as well as the adequacy of Procedures, Guidelines for Implementing Risk Data Collection
the internal control system. The adequacy of the Bank’s Risk for the BTN-Loss Event Database (BTN-LED Tool) Application,
Management System is supported by: Instructions for Implementing the Liquidity Risk Measurement
Process, Implementation Instructions Calculation and Reporting of
Risk Monitoring Committee Liquidity Coverage Ratio, Instructions for Implementing the Market
The Risk Monitoring Committee has the duty and responsibility Risk Measurement Process, Interest Rate Risk Management in the
of providing recommendations to the Board of Commissioners, Banking Book, Instructions for Implementing Stress Testing, Risk
i.e. by evaluating the Company’s risk management policy Model Validation Procedures, Liquidity Monitoring Guidelines,
guidelines (credit risks, market risks, liquidity risks, operational Risk Management Policy Guidelines (PKMR), Risk & Control Self
risks, legal risks, strategic risks, compliance risks, and Assessment, Instructions for implementing action plans (Recovery
reputation risks), evaluating the conformance between the Plan), Risk Culture, Guidelines and Risk Profile Assessment for
626 PT Bank Tabungan Negara (Persero) Tbk
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Branch Offices and Sharia Branch Offices, Internal Credit Rating Internal Audit Report
(ICR) Process, Instructions for Implementing the Credit Scoring
Model (CSM) Process, Credit Authority Limits Commercial and The Internal Audit Report has been explained in the Internal Audit
Consumer Credit, Instructions for Implementing the Calculation of Function Subheading of the Corporate Governance Chapter in
Allowance for Impairment Losses (CKPN), The Policy Guidelines this Annual Report
for debtors affected by COVID-19, Business Continuity
Management (BCM), Standard Operating Procedure (SOP) Compliance Function
Business Continuity Plan (BCP), Standard Operating Disaster
Recovery Plan (DRP) dan Standard Operating Business Impact The banking industry is growing increasingly complex along with
Analysis (BIA). the growth of global information technology and integration of
the financial market. With intense business competition among
Re-assessment of internal policies has also been conducted to banks, this comes as a particular challenge that the Company
align with the most current provisions from relevant regulators, needs to address. As such, it is necessary to enforce the principle
i.e. by conducting gap analysis and accommodating best of carefulness and take measures to mitigate risks associated
practices commonly applied in the banking industry in order with the Bank’s business activities, both preventive (ex-ante) and
to improve the quality of the application of risk management. curative (ex-post) measures. Ex-ante measures may be taken by
The Risk management information system at the initial phases complying with the applicable banking principles in order to
was focused on the collection and improvement of risk database reduce or minimize risks in the Company’s business activities.
quality to allow gradual development and application into the risk
management information system, thus allowing integrated risk The Company has always consistently executed its compliance
measurement and risk monitoring as well as timely presentation. function, i.e. a set of preventive actions or measures. This is taken to,
among others, achieve compliance culture across all organizational
levels and all business activities in the Bank, manage compliance
risks and ensure the Company’s compliance with the Financial
Services Authority or other relevant supervisory authorities.
Organizational Structure
Compliance & Governance
L1
(CMGD)
Secretary
Compliance
L2 Compliance Analysis Corporate AML Advisory & AML Transaction & Compliance Credit
Regulatory
& Advisory Governance System Analysis Consulting
Management
Compliance Compliance Governance
Strategic & Financial Group
Regulatory and Advisory Quality Support - Structure
Development Transaction Analyst
Strategic Assurance Policy
Compliance Suspicious
Regional Governance Business Aligment
Advisory Business Transaction &
L3 Compliance Process & Advisory
& Operation Investigation
/
L4
Compliance
Governance MIS & System
Monitoring and IT Compliance Transaction Analyst
Analyst Development
Perfomance
Assurance &
(*) can have layer 4 (L4) Data Privacy
Reporting (*)
The organizational structure for implementing the Compliance Function is established based on the Technical Guidelines Number PT.3-A.6
dated September 14 2023, regarding the Organizational Structure of the Head Office, Regional Offices, and Branch Offices. and referred to
OJK Regulation No. 46/POJK.03/2017 dated July 12th, 2017 on the Implementation of Compliance Function in Public Banks and has also
been set out in the Company’s internal policy, which contained the following provisions:
1. Board of Commissioners is responsible for actively supervising the implementation of the Company’s Compliance Function.
2. Board of Directors is responsible for fostering and realizing the implementation of compliance culture across all organizational levels and
business activities in the Company, as well as ensuring the implementation of compliance function at the Company.
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3. Director of Compliance is a member of the Board of Directors Board of Commissioners of Banks, Director of Compliance may
who has been authorized by the Financial Services Authority to begin executing Compliance Function duties upon approval from
lead the Compliance Function and Compliance Task Force at OJK. Mr. Eko Waluyo has passed the Fit and Proper Test for
the Company, and is responsible for formulating strategies to Director of Compliance and has received formal approval from
encourage the realization of compliance culture across the Bank OJK on August 09, 2021.
and is also responsible for the performance of duties in order
to ensure that the Company’s Compliance Function operates Duties and Responsibilities of Lead Director
properly. of Compliance Function
4. Compliance and Governance Division is a Work Unit at the
Head Office that serves as the Compliance Task Force for the The duties and responsibilities of the Compliance Director in
Company and is responsible for implementing Compliance carrying out the Compliance function include the following:
Function duties across the Company. 1. Formulate strategies to encourage compliance culture.
2. Propose compliance policies or compliance principles to be
Lead Director of Compliance Function stipulated by the Board of Directors.
3. Stipulate compliance system and procedures to be
The Director who leads the Company’s Compliance Function implemented to develop the Bank’s internal provisions and
is the Managing Director of Compliance and Legal Affairs. guidelines.
Appointment, dismissal, and/or resignation of the Lead Director 4. Ensure that all policies, provisions, systems, procedures,
of Compliance Function has been set out and shall follow the and business activities operated by the Bank comply with
procedures below: the provisions of the Financial Services Authority, Bank
1. Appointment, dismissal, and/or resignation of the Lead Indonesia, and other applicable laws and regulations,
Director of Compliance Function is specified in reference including Sharia principles.
to the provisions for an appointment, dismissal, and/ or 5. Manage and minimize compliance risks.
resignation of the member of the Board of Directors as 6. Take preventive measures so that policies and/or decisions
specified in Bank Indonesia’s regulations applicable to public made by the Company’s Board of Directors do not deviate
banks, and should pass a fit and proper test in accordance from the provisions of the Financial Services Authority, Bank
with the applicable provisions of the Financial Services Indonesia, and applicable laws and regulations, including by
Authority. providing a dissenting opinion in the event of policies and/
2. In the event the Director of Compliance is temporarily unable or decisions deviating from the provisions of Financial Services
to perform his/her assigned duties, the performance of such Authority, Bank Indonesia, and applicable laws and regulations.
duties shall be temporarily delegated to other Director(s) up 7. Perform other duties related to Compliance Function,
to the Lead Director of Compliance resuming his/her normal including monitoring and maintaining the Company’s
duties. compliance with the commitment that the Company has
3. In the event the Lead Director of Compliance Function resigns made to Financial Services Authority, Bank Indonesia, and
or concludes his/her tenure, the Company shall immediately other relevant supervisory authorities.
appoint a new Lead Director of Compliance Function. During 8. Ensure that the Company’s Compliance Task Force performs
the vacant period, another Director shall be appointed effectively in executing Compliance Function duties.
temporarily handle the duties of the Lead Director of the 9. Coordinate with Sharia Supervisory Board regarding the
Compliance Function. implementation of the Compliance Function of the Sharia
4. In order to satisfy independence requirements, the Director Business Unit in accordance with Sharia principles.
who serves as the Lead Director of the Compliance Function 10. Act as a coordinator for the stipulation of Compliance
should not have a double role as President Director and/ Function to all business units to achieve good corporate
or other directorial positions that may impair his/her governance.
independence.
5. Any replacement of the position of Lead Director of Compliance Task Force
Compliance Function shall always be reported to the
Financial Services Authority. The role of the Company's Compliance Work Unit as regulated
in OJK Regulation No. 46/POJK.03/2017 dated July 12, 2017
The 2021 GMS held on March 10, 2021, appointed Eko Waluyo concerning the Implementation of Commercial Bank Compliance
as the Director of Compliance and Legal Affairs in accordance Functions carried out by the Compliance and Governance
with OJK Circular Letter No. 39/SEOJK.03/2016 dated Division, as regulated in the Minutes of Directors' Meeting
September 13, 2016, on Capability and Fitness Assessment Number 15 dated May 30, 2022 regarding Organizational
for Candidates for Controlling Shareholders, Candidates for Changes. The Compliance and Governance Division (CMGD)
Members of Board of Directors and Candidates for Members of is under coordination Director who oversees the Compliance
628 PT Bank Tabungan Negara (Persero) Tbk
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Function and is separate from the business and operational 2. Possessing a deep understanding of the provisions of the
units, the risk management unit which makes decisions on the Financial Services Authority, Bank Indonesia, and other
Company's business activities, the treasury unit, the finance and applicable laws and regulations.
accounting unit, the logistics unit and procurement of goods/ 3. Not performing other duties beyond Compliance Function.
services and other units managing information technology. 4. Highly committed to implementing and fostering a compliance
culture.
The Compliance and Governance Division is led by a Division
Head who has satisfied the specified criteria as the head of Profile of Head of Compliance Task Force
Compliance Function Task Force, as specified in OJK Regulation
No. 46/POJK.03/2017 dated July 12, 2017, on Implementation Direksi Perseroan telah menetapkan R. Wahju B. Witjaksono
of Compliance Function for Public Banks. Appointment and/or sebagai Kepala Satuan Kerja Kepatuhan Perseroan terhitung
dismissal of the Head of Compliance and Governance Division mulai tanggal 10 Desember 2018 berdasarkan Surat Keputusan
shall always be reported to the Financial Services Authority in Direksi No. 1037/DIR/2018 tanggal 10 Desember 2018.
accordance with the criteria specified in compliance related to Penunjukan R. Wahju B. Witjaksono sebagai Kepala Satuan Kerja
internal policies, as follows: Perseroan telah dilaporkan kepada Otoritas Jasa Keuangan.
1. Satisfying independence requirements as set out in the
provisions of the Financial Services Authority.
Educational background
• Bachelor of Accounting (Undergraduate), Padjajaran University,
Indonesia (1993)
• Master of Management (Graduate), Universitas Gadjah Mada,
Indonesia and University of Kentucky, USA (2004)
Work experience
• System Development Audit Dept Head, Bank BTN (2004-2007)
• Senior App Development-Business Analyst, Bank BTN (2011-2014)
• Deputy Internal Audit Division Head, Bank BTN (2018)
• Compliance and Governance Division Head, Bank BTN (December
2018-present)
R. Wahju B. Witjaksono
Head of Compliance Task Force Legal Basis for Appointment
Decree of the Board of Directors No. 1037/DIR/2018 dated December
Indonesian citizen, 53 years old,
domiciled in Tangerang, Banten.
10th, 2018. Appointment R. Wahju B. Witjaksono as Head of Compliance
Task Force.
Certification
• Refreshment of Level 4 Risk Management Certification dated April 9, 2022
• B20 Indonesia Integrity and Compliance Task Force Conference:
Fostering Agility to Combat Money Laundering and Economic Crime
Organized by ICAW, dated September 28, 2022
Duties and Responsibilities of Compliance Function
The duties and responsibilities of the Compliance and Governance Division in executing compliance function is as follows:
1. Develop measures to encourage the realization of compliance culture across all business units in the Company and across all
organizational levels.
2. Coordinate with other units in performing identification, measurement, monitoring, and control of compliance risks in reference to
the provisions of the Financial Services Authority on the Implementation of Risk Management for Public Banks.
3. Assess and evaluate the effectiveness, adequacy, and conformance of policies, provisions, systems, or procedures implemented in
the Bank to the applicable laws and regulations.
4. Review and/or provide recommendations on update and refinement of policies, provisions, systems, or procedures implemented in
the Company to maintain conformance to the provisions of the Financial Services Authority, Bank Indonesia, and other applicable
laws and regulations, including sharia principles.
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5. Take necessary measures to ensure that all policies, provisions, e. Ensure the implementation and results of self-assessment
systems, procedures, and business activities operated by the of corporate governance based on regulations of OJK in
Bank comply with the provisions of the Financial Services the Holding entity, Subsidiary, the Sharia Business Unit in
Authority, Bank Indonesia, and other applicable laws and Bank BTN to ensure the Company’s quality process.
regulations. f. Ensure the assessment of good corporate governance
6. Perform other duties related to Compliance Function, implementation by third parties/independents in terms of
including: achieving the Company’s goal.
a. Ensure the Company’s compliance with the commitment g. Ensure Operational and Reporting Management related to
made to the Financial Services Authority and/or other the Implementation of AML and PPT in the Central Office.
relevant supervisory authorities.
b. Conduct socialization for all employees regarding Compliance Function’s Competencies Development
matters related to Compliance Function, particularly in
terms of applicable regulations from relevant regulators. The Company conducts a development program for compliance
c. Act as a contact person for compliance issues for both function’s employees to satisfy the competency and expertise
internal and external parties. sustainably required with education or training methods. Each
d. Ensure business process in Compliance Task Force has employee provides an equal opportunity to follow this development
been in accordance with the certification standard ISO program adjusted to the needs of the position’s basic and technical
9001:2015. competencies. The competencies that have been followed by the
compliance function’s employees are as follows:
Total Total
Education and Training Types Education and Training Types
Participants Participants
Classroom / Virtual Classroom Workshop ESG Bank BTN 1
BTN Leadership Forum 2023 1 Workshop Team HCCL 2023 8
BTN Millenial Leaders 2023 1 Optimize Selling for Consumer Staff 1
Data Analytics and Data Presentation 2 Refreshment of LHPK Payment System Material 1
Digital Talent ForDigi 2 Leading with Impact: Strengthening Your 1
Global GRC Benchmarking Series5 - Europe 1 Pendidikan General Banking Staff 1
Training on Identification of Suspicious Financial Presentation Design & Data Visualization 1
9
Transactions
Project Management Training 4
Impactful Presentation Skill 3
Communication Skills Training 4
Internal Audit Debriefing Workshop 2023 1
Implementation of the 2023 APU PPT & PPPSPM
MOOC Linkedln Learning 2023 3 2
Program
ESG Implementation Training 4 Greenship Associate Training 3
ASEAN CG Scorecard In-depth Training 6 Branch Visit Evaluation of Compliance Culture 3
Practical Microsoft Excel 2 Internalization of APU PPT & PPPSPM 3
Talent Development Program (Leadership) 2 Workshop Corporate Governance (IICG) 3
Talent Development Program (Technical) 2 Pension Fund Seminar 1
KPK Young API Certification in 2023 18 Supervisory Development Program (Onsite) 1
Webinar - Improving Bank Collaboration 8 Integrity Builder Expert Certification 4
Webinar - Utilization of Big Data Analysis 1 HCBP Training-The Cycle of HC Practices 1
Webinar Anti Money Laundering in Digital 1 Cyber Prevention & Handling Workshop 5
APU PPT Webinar "Awareness of TPPU Mode" 19 COBIT Training 2019 & Certified 2023 1
Webinar II APU and PPT 2023 19 ITIL V4 Training & Certified Exam 1
Webinar Leadership - The Future of Compe 3 Virtual Asset Handling Training 2
OJK Webinar - Free Prevention Strategies 7 Certified Anti-Fraud & Legal (CAFP) 1
OJK Webinar - Banking Sector P2SK Law 1 World Bank Blockchain Applications Webinar 2
630 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Total Total
Education and Training Types Education and Training Types
Participants Participants
Operational Training Series 1 Internalization of Corporate Governance (GCG) and
42
Code of Conduct
Webinar - Implementation of Data Protection 3
Socialization of the Implementation of Fraud Risk
Webinar Security Awareness Cyber Crime 3 40
Assessment (FRA) Technical Instructions
Refreshment for Risk Management Certification 7 Internalization of IT, Digital and Cyber Risk
36
Management 2023
Webinar OJK Leadership in Changin Atmosphere 3
Security Awareness Socialization for August 2023
Socialization of Countering Terrorism 15 1
Period
OJK Webinar - Internet of Things (IoT) 4 Internalization of Know Your Employee (KYE) 43
Supervisory Development Program (Online) 1 Internalization of PPDigital and New BTN Policies and
43
Procedures
POJK Provisions Workshop Number 8 2023 20
Compliance Excellence September 2023 Edition
Indonesia Privacy and Security Summit 2 - Virtual Branch & Online Onboarding for Open 43
Accounts
Online / Self Learning
AMOLA Mini Series Episod 3 2023 43
Webinar II APU and PPT 2023 38
Internalization of BTN Mobile 41 Compliance Excellence October 2023 Edition -
43
KRING BTN Pre-Retirement and Retirement Products
Socialization of Customer Data Management Policy
41
in 2023
Internalization of the Road Map Program Campaign
38
Internalization of Security Awareness, User ID and & Human Capital Strategic Initiatives 2023 – 2025
36
Password Management
Internalization of Bank BTN Outlet Service Standards
40
Compliance Excellence February 2023 Edition Anti- Policy
41
Bribery Management System Policy (SMAP)
Compliance Excellence November 2023 Edition -
Limitation of Authority to Deposit and Withdraw Funds 43
Legal Risk Awareness Socialization 39 and Pick Up Services
Compliance Excellence April 2023 Edition - Know Internalization of the Legal Clinic Live Session Podcast
42 33
Your Employee in 2023
APU and PPT Webinar I in 2023 40 Internalization of Strategic Business Units (SBU) 43
Compliance Excellence June 2023 Edition - Internalization of New Internal Regulations General
Guidelines for Implementing Procurement of Goods 41 37
Risk Management Policy
and Services
Total Education and Training Participants 1187
Compliance Excellence July 2023 Edition - Data
42
Privacy Awareness
Work Program and Implementation of Compliance 2. The Board of Commissioners' supervision of the Company's
Function Duties Compliance Function includes providing a review and
approval of the Company's Compliance Policy before it is
In 2023, the implementation of the Compliance Function at the determined by the Board of Directors.
Company includes the following matters: 3. Implementation of the Compliance Function in Corporate
1. One of the Board of Directors' Active Supervision is ensuring Governance. In every decision-making process and
the implementation of the Compliance Function and fostering discussion related to the Company's business and operations
and realizing the implementation of a Compliance Culture carried out in the Board of Directors meeting forum, the
at all levels of the organization and business activities of the Board of Directors always pays attention to the opinion of
Company. In this regard, the Board of Directors has approved the compliance aspect submitted by the Director in charge
and established the Company's Compliance Policy proposed of the Compliance Function and/or the Compliance Work
by the Director in charge of the Compliance Function which Unit who submits regulatory provisions related to the material
is a guideline in the implementation of business and banking discussed in the Board of Directors Meeting.
operations and approved and determined the Compliance 4. To support the company's sustainable business growth while
Procedure as proposed by the Director in charge of the still paying attention to the compliance aspect, harmonization
Compliance Function which will be used to compile internal steps are needed between the company's interests and
regulations. The Company must always comply with and not compliance in complying with all regulatory provisions that
violate the provisions of the Financial Services Authority, Bank regulate. In order to fulfill this, the Company has taken steps
Indonesia and applicable laws and regulations, including to implement the Compliance Function which includes the
Sharia Principles. following matters:
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a. Compliance Review Presentation No Month Material
In order to ensure the compliance of the company's 6 July Data Privacy Awareness
internal regulations, products, and/or activities with the Procedure for Managing ATM, CDM, and CRM
7 August
provisions of the Financial Services Authority (Otoritas Machines:
Virtual Branch & Online Onboarding for Open
Jasa Keuangan), Bank Indonesia, as well as other 8 September
Account
applicable Supervisory and Regulatory Authorities, the
Light Loan (KRING) for Pre-Retirement and
Compliance Unit submits a review of compliance aspects 9 October Retired Individuals at BTN (Bank Tabungan
regarding the draft of internal regulations and plans for Negara).
activities and operational business plans to be approved Limitations on Deposit and Withdrawal Authority,
10 November
as well as Pick-Up Service.
and determined by the Board of Directors. This is to
Procedures for Adjusting Increases in Transaction
ensure that the draft internal regulations and activity 11 December
Authority Limits and Pick Up Services
plans are in line with the provisions of the applicable
regulatory laws and regulations. − Compliance Broadcast
b. The Implementation of Compliance Check List Compliance Broadcast is an activity of delivering
The Compliance Unit conducts a Compliance Check List content and/or information related to compliance
process for several activities required by Banking Regulations, that is relevant to all employees through a
including: broadcasting mechanism using email media owned
− Compliance Check List for the Assessment of the by the Company on a regular basis. The purpose of
Capability and Suitability of Bank Management Compliance Broadcast is to increase literacy related
− Compliance Check List for the Application of the to Compliance for all Employees.
Implementation of New Bank Products The steps taken by the bank are aimed at building
− Compliance Check List for Plans of Opening, and enhancing employee awareness of fraud
Relocation, and Status Enhancement of Branch incidents, formulating risk mitigation to prevent
Networks fraud, improving compliance culture in branch and
5. In order to create a culture of compliance and ensure that regional office business and operational processes.
all policies, provisions, systems and procedures, as well as b. Internalizing New Regulatory Requirements.
the Company's business activities comply with the provisions The Compliance Unit has internalized the latest regulatory
of the Financial Services Authority, Bank Indonesia and requirements issued during the year 2023 to all work
laws and regulations, the Company formulates a strategy to units and employees to enhance knowledge and ensure
encourage the creation of a Compliance Culture by carrying understanding and compliance with the new regulations
out activities as follows: through email broadcasts.
a. Compliance Culture Enhancement Program. In addition to being communicated through email
− Compliance Excellence broadcasts, internalization has also been carried out
The aim of this program is for employees to have the through memos to the responsible work units and policy
same understanding and interpretation regarding managers for adjusting internal rules if necessary.
existing regulations and to increase compliance culture This includes units that can assist in overseeing the
awareness across all levels of the organization. The implementation of the internalized provisions, namely
selected materials are based on data on fraud from the Internal Audit Unit, Risk Management Unit, and
the Internal Audit Division (IAD), the top 10 risks Policy and Procedure Unit. Furthermore, a review
identified by the Enterprise Risk Management Division has been conducted on reporting obligations, and
(ERMD), disciplinary sanctions imposed by the Human the determination of the division responsible for these
Capital Management Division (HCMD), and input from reports to the Regulator and/or other Supervisory and
employees of the Compliance Unit. Regulatory Agencies.
All issued regulatory provisions have been uploaded to
Throughout 2023, Compliance Excellence has been implemented, the Compliance Regulatory Management System (CRMS)
attended by all employees as mentioned above, as follows: as a reference source and a database of regulatory
No Month Material provisions accessible to employees. This is expected to
Anti-Bribery Management System Policy (ISO have an impact on the work units responsible for and
1 February
37001:2016): managing policies, enabling adjustments to internal
The implementation of the "Prinsip Mengenal regulations, a review of reporting obligations, and the
Pengguna Jasa" (PMPJ) or Customer Due
determination of the division responsible for reporting to
2 March Diligence (CDD) principles in the Anti Money
Laundering and Countering the Financing of the regulator.
Terrorism (AML/CFT) Program 6. Attempts to improve Branch Offices Compliance
3 April Know Your Employee a. Regional Compliance Officer (RCO)
4 May Customer Complaints System In order to enhance compliance at the branch offices,
Guidelines for The Provision of Goods and the Compliance Unit is committed to optimizing the
5 June
Services
role of the Regional Compliance Officer (RCO) as the
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Second Line of Defense in the Regional Office. The RCO − The management of Branch Offices (KC) and their
plays a crucial role in assisting in the establishment outlets (KCS) are committed to consistently building
and monitoring of risk controls at branch offices under and enhancing Compliance Culture by actively
their supervision. The duties and responsibilities of the involving all employees in implementing corporate
Regional Compliance Officer include: culture programs and reminding all employees to
− Conducting internalization through virtual media and prevent fraud.
direct visits to Branch Offices/Sharia Branch Offices − The management of Branch Offices (KC) and their
in its working area to ensure the implementation of outlets (KCS) are committed to optimizing the role of
Compliance Culture programs related to the AML/ Branch Business Control and continues to coordinate
CFT Program, Gratification Control, internalization and communicate with the Regional Compliance
of CRMS (Compliance Regulatory Management Officer for the mitigation of operational and
System), internalization of Compliance Map compliance risks.
parameters that require attention using the 7. Implementation of the Compliance Function in the Pre-Credit
Compliance Map Dashboard, and internalization of Committee Meeting (Pra RKK) and Credit Committee Meeting
the Compliance Culture Awareness program using (RKK) processes
the Compliance Excellence Dashboard. The Compliance Unit has implemented the Compliance
− Providing independent compliance opinions Function in the commercial lending business process,
regarding business and operational processes upon specifically during the Pre-Credit Committee Meeting (Pre-
the request of Branch Offices/Sharia Branch Offices CCM) and Credit Committee Meeting (CCM) through the
and Regional Offices. Compliance Credit Consulting unit. The Compliance Credit
− Conducting analysis and evaluation of compliance, Consulting is responsible for providing input on compliance
monitoring follow-up actions on compliance reports aspects related to meeting requirements related to Maximum
from Regional Offices, as well as Branch Offices/ Credit Limits (BMPK), debtor and business legality, legality
Sharia Branch Offices within the supervision area, of funded projects, capacity, capital, business prospects,
as an effort to enhance Compliance Control. and collateral. It is expected that through discussions at the
− Reminding Branch Offices/Regional Offices about Pre-CCM forum, compliance-related issues or problems can
examination/assessment results conveyed by the be mitigated, ensuring that credit decisions are free from
Division/External Parties, then presenting potential compliance risks.
risks and impacts and providing suggestions for This has an impact on the bank in that compliance-related
mitigation efforts to address compliance risks. issues or problems can be mitigated, ensuring that credit
− Reviewing internal regulations based on feedback from decisions are free from compliance risks. Every commercial
business and operational units at the Branch Office. credit decision is made in accordance with regulatory
b. Implementation of Branch Visit provisions and applicable laws, avoiding any violations of
In order to ensure that the implementation of compliance requirements.
Compliance Culture is in line with the compliance map 8. Implementation of Anti-Money Laundering and Combating
scores and to enhance compliance risk awareness at all the Financing of Terrorism (APU and PPT) programs with
levels of the organization, to understand the overview reference to the applicable laws and regulations. In the
of compliance culture implementation at Branch context of implementing the APU and PPT program, the Bank
Offices and their outlets, and to gather feedback carries out several activities which are described separately
and information for the evaluation of the compliance in the APU and PPT chapter.
culture program, the Bank has conducted Branch Visits
under the theme of "Internalization and Strengthening Compliance Risk Managemen
Compliance Culture. Management of compliance risk is implemented continuously
Branch visit activities involve active participation from to improve compliance culture across all business activities and
the management of the Branch Offices (KC) and organizational levels, as well as to mitigate the Company’s
their outlets (KCS) through presentations by the KC compliance risks.
and KCS management regarding the implementation 1. Compliance Risks Faced by the Company
of Compliance Culture. The activities also include One of the impacts of exposure to compliance risks is penalty
conducting focus group discussions (FGD) to formulate (fines and written reprimand) from relevant regulator, i.e.
the implementation and improvement of Compliance the Financial Services Authority, Bank Indonesia, Center
Culture in the future for both KC and KCS. Additionally, for Financial Transaction Reporting, and/or other relevant
the management of KC and KCS expresses their regulators.
commitment to enhancing risk awareness, especially 2. Compliance Risk Potentials
related to compliance risks in the business and Below are the compliance risk potentials that the Bank is
operational aspects of each work unit. exposed to, as follows:
The implementation of Branch Visit affected in the
following impacts:
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a. Regulatory Check Result e. The Compliance Unit and the Risk Management Unit
The cause of regulatory fines is the result of examinations have conducted discussions and mapping together
conducted by the regulator on reports previously with the relevant Divisions regarding the segregation of
submitted by the bank to the regulator. duties related to the reporting process to the Regulator
b. Delay in the report corrections submission or other Supervisory Authorities mentioned above. This
Delay in the submission of corrections to report that have includes defining the roles of makers, checkers, and
been submitted to the regulator beyond the set deadline. approvers starting from the data owner, data provider,
c. Delay and/or No Reports submission and reporting responsible party.
Lack of supervision from authorized agencies, internal 4. Other Compliance Risk Mitigation
controls, and monitoring in the submission of reports in a. Compliance Mapping
accordance with regulatory requirements. The Compliance Unit has developed a Compliance
d. Data Errors Map as one of the strategies to foster the Compliance
Errors in the process of mapping the data categorization Culture of Bank BTN and as a tool to assess the level of
source for reporting needs, input errors by employees compliance of Branch Offices and Regional Offices with
in the system, and potential errors in formulation or parameters, namely:
calculations that do not comply with reporting guidelines. − Office Branch Fine
3. Measures to Mitigate Compliance Risks − Significant Findings/Fraud Reports
To mitigate the abovementioned compliance risks, the − Corporate Culture Score
Compliance Risk Task Force has taken a number of measures, − Percentage of of Branch Business Control (BBC)
such as: Reports Finishing
a. Director's Appeal through a memo to all Divisions, Through the Compliance Map, it will have an
Regional Offices, Branch Offices/Sharia Branch Offices impact on Branch Offices and Regional Offices to
regarding the Mitigation of Fines and/or Written increase awareness of the 4 (four) parameters and
Warnings from the Regulator. improve business and operational processes at the
b. The Compliance Unit coordinates to conduct remapping Branch Offices.
and updating reporting obligations to the Regulator, as b. Compliance Dashboard
well as identifying responsible parties for reporting in The Compliance Unit has developed a Compliance
each Division. Furthermore, the Compliance Unit also Dashboard to mitigate potential non-compliance
communicates that all Divisions actively coordinate by providing confirmation and data verification of
in providing updates on new regulatory reports to the Compliance Dashboard parameters to the relevant
Compliance Unit if they are not yet included in the Work Units. Through the optimization of the Compliance
existing reporting list in the Compliance Regulatory Dashboard, it will have an impact on the related Work
Management System (CRMS). Units to formulate preventive measures to minimize
c. Through the Compliance Regulatory Management operational and compliance risks and mitigate violations
System (CRMS), email notifications have been sent of established regulations.
as reminders before the reporting deadlines to all
Divisions with reporting obligations to the Regulator Implementation of other Compliance Activities
and/or external parties. This includes monitoring the The Company has also continuously refined its business processes
development of new Bank Products (PPB) and New as part of the implementation of compliance activities, which
Activities for the Benefit of the Bank (KKB) as well as include:
activities as Information Technology Service Providers 1. In order to implement ISO 37001:2016 Anti-Bribery
and/or issuing Electronic Banking Service Products for Management System (SMAP), the Compliance Task Force
the realization reporting obligations to the Regulator. served as Anti-Bribery Compliance Function (FKAP) with the
d. The Compliance Unit, along with the Data Management following duties: supervising the design and implementation
Unit and the Risk Management Unit, has discussed of SMAP, providing assistance and guidelines regarding
the Technical Regulation (PT) on Data Governance, SMAP for employees, ensuring SMAP operates according
especially related to the RACI (Responsible, Accountable, to applicable standards, and reporting SMAP performance
Consulted, and Informed) Matrix for the Reporting to the relevant governing bodies and top management.
Process to the Regulator. This includes adding data Bank BTN has obtained ISO 37001:2016 Anti-Bribery
validation activities by the Data Owner Division to Management System (ABMS) Certification for the
ensure the quality and accuracy of the data before being procurement of goods and/or services at the Procurement
reported by the Reporting Responsible Division to the and Fixed Asset Management Division (PFAD), commercial
Regulator. This is expected to have a positive impact loan at the Commercial Banking Division (CMBD), Corporate
on the reporting process to the Regulator, ensuring Banking Division (CBD), and Wholesales Credit Risk Division
adherence to the principles of Completeness, Accuracy, (WRD), and small-medium credit at all Regional Offices
Timeliness, and Integrity (CATI) to mitigate data errors for SME Restructuring. In order to maintain the ISO SMAP,
and recurring findings by the Regulator. an audit was conducted by the Certification Board on July
634 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
24 – 28 2023. The result indicated that the entire scope of d. Recording of Personal Data Processing (ROPA) – (Article
the Re-certification and Surveillance for ISO 37001:2016 31).
SMAP was successful in maintaining the ISO 37001:2016 e. Personal Data Protection Impact Assessment / Data
SMAP. Additionally, in 2023, the scope was expanded Privacy Impact Assessment (DPIA) – Article 34).
to include the Small Medium Enterprise Banking Division f. Incident Handling (Articles 35, 39 and 46).
(SMBD) and 4 Commercial Banking Centers (Jakarta Raya, g. Functions of Personal Data Protection Officials (Articles
Bintaro, Bekasi, and Bandung). An audit for the expansion 53-54).
of the ISO 37001:2016 ABMS scope was conducted by the h. Cooperation with Third Parties – (Article 18 and Article
Certification Body from December 14 to 20, 2023, for the 60).
Small Medium Enterprise Banking Division (SMBD) and the 4 Based on this commitment, the Company through the Compliance
Commercial Banking Centers (Jakarta Raya, Bintaro, Bekasi, Work Unit has carried out follow-up actions related to Personal
and Bandung), resulting in the successful certification of the Data Protection including:
entire expanded scope for ISO 37001:2016 SMAP. a. A sharing session regarding the Personal Data Protection
2. Bank BTN has obtained ISO 37301:2021 Compliance Law was held with the Directors, Division Representatives,
Management System Certification on December 30, 2022, Regional Offices, Branch Offices and Sharia Branch Offices.
with the implementation scope covering the Compliance & The sharing session discussed the provisions of the Personal
Governance Division. The coverage includes the functions Data Protection Law which have an impact on the Bank's
of compliance, corporate governance, and anti-money business as well as critical matters that management needs to
laundering. The implementation of ISO CMS provides pay attention to in the implementation process.
guidance, a standardized framework, and process b. Conduct a Gap Assessment to provide an overview of existing
improvements for compliance-related business processes. business conditions (business as usual) that are running with
In order to maintain ISO 37301:2021, a Surveillance the Personal Data Protection Law and other related policies
Audit was conducted in 2023, and the Compliance Unit through reviewing business as usual processes and holding
successfully retained the ISO 37301:2021 Compliance interview sessions with all Divisions related to processes,
Management System Certification. products and/or services that use personal data with
3. Implementation of Integrated GRC (Governance Risk and applicable internal policies or procedures.
Compliance) in the Company. In line with the results of Furthermore, the Company will carry out several implementations
the Company's transformation blueprint, namely achieving in the context of internalizing the Personal Data Protection Law in
integrated GRC by implementing governance, risk the company's business, including:
management and compliance practices in an integrated a. Study of the operating model that needs to be implemented
manner. In the GRC Index Assessment, an assessment method in ensuring the formation of the function of a Personal Data
will be implemented for each work unit with Key Performance Protection Officer who will supervise compliance with the
Indicators, Key Risk Indicators, and Key Compliance Personal Data Protection Law.
Indicators. Each work unit will have a GRC Index which is b. Preparation of policies, procedures, frameworks and
an indicator of the implementation of aspects of governance, templates for the Customer Consent process, rights of
risk management and compliance in an integrated manner. Personal Data Subjects, Collaboration with Third Parties,
Handling Data Leaks, Personal Data Protection Impact
4. Implementation of the Compliance Work Unit function in the Assessment Process and Recording Process for Personal Data
context of Personal Data Protection (Data Privacy). processing.
The Company is committed to implementing Law no. 27 c. Implementation of Privacy by Design for all Bank processes
of 2022 concerning Personal Data Protection (UU PDP) to which includes:
ensure compliance and suitability of Bank BTN's business – Ensure explicit valid Personal Data Subject consent.
processes to the mandate of the law. In addition, the – Ensure the preparation of a Recording Process for
Company is always committed to protecting Personal Data Personal Data Processing and a Personal Data Protection
(including customers, employees and vendors), related to the Impact Assessment Process for all processes that use
use of banking products and/or services offered by the Bank. Personal Data.
In this law, important matters regulated include the following: – Ensure that cooperation agreements with third parties
a. Rights of Personal Data Subjects - (Articles 5 -16). accommodate the provisions of the Personal Data
b. Customer Consent (Customer Consent) – (Article 20-21). Protection Law.
c. Obligations of Personal Data Controllers and Processors – End to end Personal Data Protection.
– (Articles 27-30).
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Anti-Money Laundering (AML), Counter-Terrorism Financing (CTF), and Prevention of the
Proliferation of Weapons of Mass Destruction (PFWMD) Program
The Company implemented Anti-Money Laundering (AML), Counter-Terrorism Financing (PPT), and Prevention of the Proliferation of
Weapons of Mass Destruction (PFWMD) programs in customer recognition activities by referring to regulations and legislation. As
part of the efforts to encourage the effectiveness of implementing the AML, PPT, and PFWMD programs and to comply with regulatory
requirements, the Company established a Special Work Unit (UKK) for AML, PPT, and PFWMD at the Head Office. The implementation
of the AML, PPT, and PFWMD programs in Regional Offices and Branch Offices is the responsibility of each Regional Office Head and
Branch Manager.
Organizational Structure in the Implementation of AML, PPT, and PFWMD
The implementation of the AML and PPT program is carried out by the Special Work Unit (UKK) AML, PPT, and PFWMD which is
structurally under the Compliance Work Unit (SKK) of the Head Office and is directly responsible to the Director who is in charge of the
compliance function which can be described as follows:
Director
(Understanding the
Compliance Function)
Compliance & Governance
Division Head
(Compliance Work Unit)
AML Advisory & System AML Transaction & Analysis
Departement Department
Financial Group
Strategic & Development
Transaction Analyst*
Busisness Alignmet Suspicious Transaction &
& Advisory Investigation
MIS & System Development Transaction Analyst
Assurance & Reporting
*) functions when the company has a subsidiary
To implement the AML, PPT, and PFWMD programs effectively and in compliance with regulatory requirements, apart from Special Work
Unit (UKK) for AML, PPT, and PFWMD at the Head Office, the AML, PPT, and PFWMD programs were also implemented at Regional
Offices and Branch Offices.
Anti-Money Laundering and Counter-Terrorism Financing Program (AML and CFT)
Submission of Reports and Data to Regulators and/or Law Enforcement Officials (APH)
1. Submitting Financial Transaction Reports to the Center for Financial Transaction Reports and Analysis (PPATK) as follows:
a. Cash Transaction Report (LTKT)
b. Suspicious Transaction Report (LTKM)
c. International Funds Transfer Instruction Reports (LTKL)
d. Integrated Service User Information System Report (SIPESAT)
636 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
2. Conveying Data/Information Compliance to the Law competition with the themes of AML, PPT, and PFWMD via
Enforcement & Regulatory Officials as follows: TikTok social media using the work of AMOLA Cipta Jingle
a. Information System for AML and CFT Program (SIGAP) to in 2022. The AMOLA TikTok Competition was attended by
the Financial Services Authority (OJK) representatives of each Work Unit from the Head Office,
b. Anti-Money Laundering (AML) and Counter-Terrorism Regional Offices, and Branch Offices.
Financing (CFT) report via Online Reporting Application b. AMOLA Mini-Series 2023
(APOLO) AMOLA Mini-Series was a short film with a theme regarding
c. Information System for Suspected Terrorism Financing the implementation of AML, PPT, and PFWMD programs
(SIPENDAR) to the Center for Financial Transaction including the Typology of Money Laundering Crimes,
Reports and Analysis (PPATK) Stages of Money Laundering, as well as the Principles of
d. Electronic Data Exchange Application Report (PEDAL) to Recognizing Service Users (PMPJ)/Customer Due Diligence
the Corruption Eradication Commission (KPK) (CDD) which consists of 3 (three) episodes. The AMOLA
e. Fulfillment of data requests by the Supervisory and Mini-Series broadcast was carried out on a massive scale
Regulatory Agency (LPP) and other Law Enforcement through various BTN internal media.
Officials (APGAKUM), namely the Police, National 2. Internalization of AML, PPT, and PFWMD Awareness 2023
Narcotics Agency (BNN), Prosecutor's Office. a. AML, CFT, and PFWMD Webinar 2023
3. Submitting reports related to the Implementation of General Bank BTN held an AML, CFT, and PFWMD On Boarding
Elections and Regional Head Elections to the Center for Session in 2023 through an AML, CFT, and PFWMD
Financial Transaction Reports and Analysis (PPATK) as follows: Webinar by inviting source persons from external parties
a. Participating in the Collaborative Analysis Team (CAT) which (PPATK and Banking Practitioners).
is a collaborative exchange of information between the b. AML, CFT, and PFWMD Workshop 2023
Public Sector, namely PPATK, reporting parties, Supervisory Bank BTN held a Workshop on Internalizing the Regulation
and Regulatory Agency (LPP), Law Enforcement Officials. of the Financial Services Authority (POJK) Provisions
b. Monitoring the Special Campaign Fund Account (RKDK). Number 8 of 2023 to increase employee understanding
c. Screening of political party treasurers, central, and and compliance regarding the impact of implementing
regional management boards. POJK Number 8 of 2023.
d. Screening of the Permanent Candidate List (DCT) of 3. Branch Visit and Surprise Review
General Election and Regional Head Election participants Branch Visits were carried out to increase awareness of
submitted by PPATK. Branch Offices by internalizing them to Branch Offices by
e. Submitting all reports and requests for information related considering the distribution of the most Suspicious Financial
to the implementation of the 2024 General Election and Transaction Reports (LTKM), Ownership of foreigners who
Regional Head Election. come from high-risk countries as well as auditees from the
2022 APU and PPT Thematic Audit.
Awareness Strategic Initiative Program
1. AML Creative Campaign 2023 In addition, a Surprise Review was carried out at the Branch Offices
a. AMOLA TikTok Competition 2023 that had been visited to re-confirm employee understanding and to
AMOLA TikTok Competition was a content creation evaluate the effectiveness of the Branch Visit activities.
Legal Case
Table of Lawsuits
Total
No. Legal Case
Civil Criminal Industrial Relations
1. Already settled (has permanent legal force) 137 8 3
2. In the process of settlement 151 9 2
Total 288 17 5
Legal Cases Facing The Company
Table of Legal Cases Faced by the Company
Impact on the Management Risk and Claim
No Main Case/ Lawsuit Settlement Status Verdict
Company Effort Amount
Lawsuit related to the Judicial Review Bank is at Bank BTN submitted
Material:
1 settlement of the debtor's (PK) Process at the risk of paying a Memorandum of None
IDR 1,191,779,350,-
certificate in full. Supreme Court Compensation Judicial Review (PK)
PT Bank Tabungan Negara (Persero) Tbk 637
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Impact on the Management Risk and Claim
No Main Case/ Lawsuit Settlement Status Verdict
Company Effort Amount
The lawsuit is related Bank is at Bank BTN filed
Cassation Process at Material:
2 to the settlement of the risk of paying a cassation legal None
the Supreme Court IDR 108,000,000,-
debtor's certificate in full. Compensation action
Lawsuit regarding fraud
committed by a third
party marketing agent
Judicial Review Bank BTN files legal
who applied for fictitious Risk of Bank paying Material:
3 (PK) Process at the action for Judicial None
credit to another bank Compensation IDR 2,436,962,487,-
Supreme Court Review (PK)
and the disbursement
was made through a
BTN Bank account.
The lawsuit is related to Judicial Review Bank is at
Risk of Bank paying Material:
4 a dispute over collateral (PK) Process at the risk of paying None
Compensation IDR 1,699,100,000
land. Supreme Court Compensation
Bank BTN filed
The lawsuit is related to Cassation Process at Risk of Bank paying Material:
5 a cassation legal None
Bank Guarantees. the Supreme Court Compensation IDR 14,138,723,096
action
The lawsuit is related
to the debtor's internal
Cassation Process at Risk of Bank paying Cassation Process at Material:
6 conflict which places None
the Supreme Court Compensation the Supreme Court IDR 2,635,000,000,-
Bank BTN as a party in
the lawsuit.
During 2023, there will be no decisions with permanent legal Access to Company Information and Data
force (inkracht) stating that the Company has been proven to
have committed violations regarding labor/employment/ The Company provides access to information and data, both
consumer or customer/bankruptcy/commercial/competition or financial and non-financial related reports to the public in a
environmental issues. transparent manner through various media such as websites (in
two languages), mass media (press releases), internal magazines/
Lawsuits/Important Issues Faced by The Board of bulletins, meetings with analysts, IDX official website, product
Directors and Commissioners posters and banners, corporate actions, Company presentation
materials to the public and so on. Access to Company information
During 2023, no current members of the Board of Directors and regarding financial and company information, among others,
Commissioners of the Company had either civil or criminal legal can be done through the following media:
issues. 1. Website www.btn.co.id which is presented in Indonesian and
English, as well as conveys information regarding the following:
Lawsuit/Important Issues Faced By Subsidiaries a. Shareholder information up to individual ultimate
owners;
Until 2023, Bank BTN does not yet have a Subsidiary, so there b. Financial performance analysis;
is no information on legal issues being faced by Subsidiaries. c. Annual financial statements for the last 5 years; and
d. Profile of the Board of Commissioners and the Board of
Administrative Sanctions Imposed on Directors.
The Company, Members of The Board of 2. For more information, customers can contact Call Center
Commissioners and Directors by The Capital 1500 286 or email csd@btn.co.id.
Market Authority and Other Authorities 3. Investors can directly contact the Company’s Corporate
Secretary/ Investor Relations on email: investor_
The Company strives to fulfill its responsibilities and comply with all relations@ btn.co.id or telephone to (62-21) 633
Laws and Regulations, Regulations of the Financial Services Authority 6789 ext: 2003.
and other Authorities that apply to the Company. Throughout 2023, 4. The company also continuously submits information disclosure
there were no administrative sanctions imposed on the Company reports and/ or material facts to the Financial Services Authority
that affected the continuity of the Company’s business and there and the Indonesia Stock Exchange as well as through the
were no administrative sanctions imposed on members of the Board electronic reporting systems: spe.ojk.go.id and idxnet.
of Directors or members of the Company’s Board of Commissioners. co.id and the website www.btn.co.id.
638 PT Bank Tabungan Negara (Persero) Tbk
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5. Information through other media, including mass media (press with analysts/investors on a national and international scale
releases), internal magazines/bulletins, posters, and banners. as well as performance exposure to the public. The Company
6. Report submissions to regulators, analyst meetings, press also fulfills information disclosure obligations as regulated in
conferences, and so on Information through other media, including the Capital Market such as Disclosure of Material Information
mass media (Press Releases), internal magazines/ bulletins, posters or Facts, Financial Statements, Annual Reports and Certain
and banners. In addition to more specified information about the Shareholders Reports.
Company, the public and investors can contact:
The contacts for the Company’s Investor Relations are as follows:
Corporate Secretary
Investor Relations
Ramon Armando
Menara BTN Winang Budoyo
Jl. Gajah Mada No.1, Jakarta Pusat 10130 Menara BTN Lt. 16
Telp: (021) 6336789 ext. 2003 Jl. Gajah Mada No. 1, Jakarta 10130
Faks: (021) 6336719 Telp : +62 21 63870107
Email: csd@btn.co.id Email : investor_relations@btn.co.id
Website : https://www.btn.co.id/Investor-Relation-Home
Investor Relation
The Company always maintains a harmonious relationship with
shareholders, potential investors, analysts and other capital
market communities by holding regular activities such as meetings
Profile of Investor Relations Head
Educational background
• S1 Bachelor of Economics – Universitas Indonesia
• S2 Master of Economic Studies – University of Queensland
Work experience
• Investor Relations & Research Division Head and Chief Economist BTN
(2020 – present)
• Investor Relations Department Head and Chief Economist BTN (2018 –
2020)
Legal Basis for Appointment
21/KUASA/DIR/2020 dated April 28, 2020
Winang Budoyo
Investor Relations Head
Indonesian citizen, 54 years old,
domiciled in Bekasi.
Investor Relation’s Duty and Responsibilities
Communication programs to the capital market community are implemented through regular and on-demand public exposures. Investor
Relations actively organizes meeting forums with analysts, investors, rating agencies and other capital market communities to ensure that
information disclosure can be carried out properly. The authority of Investor Relations following the Special Policy (KK) 9-AA is as follows:
1. Manage all communication activities with analysts, investors and the capital market community to provide an overview of the
company's performance and prospects to analysts and investors.
2. Managing all communication activities with analysts and investors, including the capital market community starting from
communicating Bank BTN's performance and developing an appropriate image, to carrying out communication programs to the
capital market community to provide an overview of the company's performance and prospects to analysts and investors.
PT Bank Tabungan Negara (Persero) Tbk 639
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3. Ensure that the quality of data collected regarding business 2. Information is provided by adhering to the precautionary
performance and prospects is valid and accurate data to be principle and taking into account the applicable confidentiality
communicated to the investor community and capital market provisions in the banking sector.
community in order to optimize investment in the Company.
Manage and ensure accurate data collection activities to The public exposure methods used are as follows:
support analysis and modeling to optimize investment in the 1. Direct, which includes: General Meetings of Shareholders,
company. Public Expose, Non Deal Roadshow, Investor Conference,
4. Managing the availability of reports related to investor Press Conference, 1-on-1 Meetings, Group Meetings,
responses, valuation, and stock performance to the Board Conference Call, Branch Visits and Site Visits.
of Directors to provide opinions in preparing the company's 2. Indirect, which includes Annual Reports, Published Financial
business and financial strategies. Statements, Press Releases, Website, Broadcast Media (TV,
5. Supporting the reporting process to regulators to fulfil Newspaper, Online Media), Social Media, and E-mails.
the compliance functions in accordance with applicable
regulations. Implementation of Investor Relation Duties
6. Managing the Bank's performance communication activities
to the public, Bank Investors, and the Capital Market. In 2023, the activities and interactions of the Investor Relations
7. Ensuring the quality of data communicated in terms of validity, work unit involving investors, analysts, shareholders, rating
accuracy, and sources of information to provide appropriate agencies and capital market players, are as follows:
information regarding the company's performance and 1. Organizing Analyst Meetings which were held 4 (four) times
prospects to investors as well as optimizing investment in the in a year.
Bank.
Date Topik Deskripsi
8. Proactively providing information to the capital markets
community and seeking opinions on strategic matters. February 16, 2023
Analyst Meeting FY22 Video Conference
(audited) Call
9. Managing the procurement of Investor Relations
Communication Activities and meetings with other April 26, 20203
Analyst Meeting Video Conference
1Q23 (unaudited) Call
stakeholders regarding the delivery of company business
and financial information to provide company prospects to Analyst Meeting Video Conference
July 20, 2023
1H23 (unaudited) Call
investors in optimizing investment in Bank BTN.
10. Preparing presentation materials for Investor Relations November 27, Analyst Meeting Video Conference
2023 9M23 (limited review) Call
communication activities.
11. Providing Bank data and information regarding Bank
performance through the Investor Relations website to 2. Organizing Annual Reviews with national and international
provide easier and wider access, in which the information rating agencies which were held 3 (three) times a year.
includes:
Date Rating Agency
a. Monthly and quarterly financial reports, Liquidity
Sufficiency Ratio Report (LCR), Net Stable Funding May 17, 2023 Pefindo
Report (NSFR), Risk Exposure and Capital Report, Entity
October 19, 2023 Fitch Ratings
Financial Report, and Leverage Ratio Report following
the Financial Services Authority (OJK) requirements as a November 29, 2023 Moody’s
banking company in Indonesia.
b. Publication of consolidated financial reports every quarter 3. Interaction and discussions with investors and analysts in the
and audited for the year-end period in accordance with form of teleconferences and in-house meetings throughout the
the Financial Services Authority (OJK) requirements as a year.
public company as well as presentation materials for the
Date Activity
Analyst Meeting.
c. Annual Report which is a comprehensive report for the February 3, 2023 Mandiri Investment Forum
public and stakeholders on Bank BTN's performance March 2, 2023 KBSA Live Special Mirae Asset Securities
achievements, business, and other activities. March 31, 2023 Meet the Company Rivan Kurniawan
Local Non-Deal Roadshow BRI Danareksa
The basic principles used by Investor Relations in communicating May 31, 2023
Securities
with the capital market community are:
June 7 – 8, 2023 Local Non-Deal Roadshow Mandiri Securities
1. Fair disclosure of information by taking into account the
June 14, 2023 Emiten Xtraordinary Bahana Securities
principles of equitable treatment and transparency.
June 15, 2023 Meet & Greet CGS CIMB Securities
640 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Date Activity Throughout 2023, the Company fulfilled meeting requests in the
form of teleconferences and in-house meetings from the capital
Emiten Talk Banking & Finance Series Stockbit
June 16, 2023
Securities
markets community, both conducted with the Board of Directors
and by the Investor Relations unit.
July 5, 2023 CuanTalks Podcast Ajaib Securities
Non-Deal Roadshow Australia Macquarie
July 14, 2023
Indonesia Securities Participant Number of Activities
Regional Non-Deal Roadshow to Singapore, Analyst 72
July 24 – 28, 2023 Hongkong and Kuala Lumpur Macquarie
Indonesia Securities Local Investor 65
August 1, 2023 UBS Indonesia Banks Day 2023 Foreign Investor 78
August 16, 2023 Emitalk BBTN Indo Premier Securities Rating Agency 3
September 11 – 13, Shanghai Indonesia Corporate Day Mandiri Total 218
2023 Securities
September 11 – 14,
30th CITIC CLSA Investors’ Forum Hongkong
2023
The Investor Relations Unit periodically submits reports on the
October 5, 2023 NgopiAren BNI Securities
development of the Company’s shares, including unusual
September 20, market activities, and reports related to inputs, responses and
SmartTalk RHB Securities
2023
expectations of investors, analysts and other capital market
September 27, Yuanta Regional Investment Forum Yuanta communities towards the Company’s business development and
2023 Securities
performance improvement.
November 2, 2023 Annual BCP Investor Conference
November 20, Indonesia SMID Cap Banks Corporate Day Media Exposure
2023 Macquarie Securities
November 29, During the period January 1, 2023 to December 31, 2023, the
Public Expose Live with IDX
2023
Company received extensive and positive news exposure in the
December 6 – 8, Local Non-Deal Roadshow with BRI Danareksa mass media, both print, online and electronic media. Within a
2023 Securities
year, the Company has distributed 102 (one hundred and two)
December 13, Webinar Meet Your Company with Mandiri press releases to the mass media and 85 (eighty five) official
2023 Securities
photo news which were also distributed to the media. As a result,
in the same period, the Company received high news exposure,
4. Organizing the 2023 Annual Public Expose on November 29, where there were more than 23,181 total reports, of which
2023 through Public Expose Live 2023 with the Indonesian 22,892 were positive news published by the mass media. Of the
Stock Exchange (IDX) with the agenda of Performance total news, 93% (ninety three percent) was broadcast by online
Exposure and Press Conference which was attended by 997 media, including kontan.co.id, headtopics.com,bisnis.com, and
participants consisting of retail and institutional investors, Republika.com.
shareholders and analysts.
The regional distribution of the Company's news media is
dominated by national news media with 16,170 stories
Distribution of BTN News Media Categories
Electronic Media (TV) : 138 Articles Print Media: 1,402 Articles
1% 6%
Electronic Media (TV): 138 Articles
Print Media: 1,402 Articles
Online media: 21,640 Articles
TOTAL: 23,181 Articles
Online Media: 21,640 Articles
93%
PT Bank Tabungan Negara (Persero) Tbk 641
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Governance
TOP 10 BTN Media
Print media Online media Electronic media (TV)
330
IDX 36
Kontan Kontan.co.ic 589
CHANNEL
Investor 250 19
head topics.com 383 INews TV
Daily
Bisnis 169 11
Bisnis.com 336 Metro TV
Indonesia
Media 126 318 7
republika.co.id Kontan TV
Indonesia
Rakyat 105
Garuda 7
detik.com 296
Merdeka TV
98
CNBC 5
Neraca msn.com 292
Indonesia
Koran 30
Kompas 4
idxchannel.com 286
Jakarta TV
Majalah 30 4
wartaekonomi.com 286 SCTV
Info Bank
Koran 28 273
Inews 4
kompas.com
Sindo Aceh
24
Tribun 3
Solopos investor.id 245
Pontianak
Distribution of BTN News Media Regions for the 2023 Period
National
16.170
Area 7.011
TOTAL: 23,181 Articles
Press Conference
No Date Title
1 January5, 2023 BTN Rights Issue Oversubscribed 1.6 Times
2 January 8, 2023 BTN's Rights Issue was a Success, This is What Analysts Say
3 January 11, 2023 Reappointed as BTN Director Andi Nirwoto is Behind the Success of BTN's Digital Banking Transformation
GMS Approves Heru Budi Hartono's Resignation as Commissioner of Bank BTN 2022 Back on Track and Optimistic
4 January 11, 2023
to Welcome 2023
5 January 16, 2023 Celebrating its 73rd Anniversary, BTN Holds Journalism and Photo Awards
6 January 18, 2023 2023, BTN SYARIAH INTENSELY OPENING BRANCHES
7 January 19, 2023 Bank BTN Officially Opens Sub-Branch Office in Poso Regency
8 January 20, 2023 Housing Ecosystem Becomes Mainstay of BTN Super Apps
9 January 26, 2023 Support Zero Backlog Housing in 2045, This is a Strategic Step Proposed by Bank BTN
10 January 27, 2023 Minister of Finance Supports BTN's Steps to Become the Pride of Indonesia
642 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
No Date Title
11 January 31, 2023 Achieve Indonesia's Top 3 PLCs and ASEAN Asset Class. Bank BTN's GCG Implementation Gets Recognition in ASEAN
12 February 2, 2023 THROUGH BTN SOLUSI, IT'S YOUR TURN FOR GRAMEDIA CREW TO OWN A HOME
13 February 3, 2023 Priority BTN Customers Help Make People Have Their Dream Homes
14 February 7, 2023 Celebrating 73rd Anniversary, BTN SPREADS DISCOUNTS. SAVE THE DATE AND CHECK THE MERCHANT NOW
15 February 9, 2023 73 Years of BTN Service to the Indonesian Home
16 February 12, 2023 BTN Officially Launches BTN Mobile
17 February 14, 2023 WORKING ON SHARIA BUSINESS POTENTIAL IN PONTIANAK, BTN OPENS A BRANCH OFFICE
18 February 14, 2023 EVEN 18 YEARS OLD BTN SYARIAH REMAINS FOCUS ON SUPPORTING THE NATIONAL HOME PROGRAM
19 February 16, 2023 2022, BTN BOOKS PROFIT OF IDR 3.04 TRILLION
20 February 2023 BTN SYARIAH'S PROFITS HAVE ALMOST DOUBLE
21 February 17, 2023 Bank BTN Supports MSME Product Shopping Program
22 February 27, 2023 BTN Syariah Ready to Expand Home Financing in Aceh
23 March 6, 2023 COLLABORATION OF BTN AND BAKTI BUMN VOLUNTEERS TO PRESS STUNTING IN KOLBANO VILLAGE, NTT
24 March 7, 2023 BTN ENCOURAGES DIGITALIZATION OF TRADITIONAL MARKETS
25 March 12, 2023 BTN DISTRIBUTES HUNDREDS OF MILLIONS TO PRESS STUNTING IN KOLBANO
26 March 17, 2023 BTN Urges Customers to Maintain Data Confidentiality
27 March 19, 2023 Active BTN Mobile Users Soar
28 March 19, 2023 BTN Replaces Funds If Customers Are Not Involved in Fraud
29 March 20, 2023 Now Indonesian Cement Distributors Can Take Advantage of BTN Banking Services
30 March 24, 2023 BTN is optimistic that in 2023, performance will be even more brilliant
31 March 27, 2023 HIGH POTENTIAL, BTN AMBON OFFERS BUNDLING ENTREPRENEURSHIP PACKAGE AND LIGHT EMPLOYEE CREDIT
32 April 5, 2023 Encouraging Business Performance, BTN Syariah Collaborates with Makassar Muhammadiyah University
33 April 8, 2023 BTN Holds Business Savings Road Show at Tanah Abang Market, Jakarta
34 April 10, 2023 TO WELCOME THE EID HOLIDAY, BTN PREPARES IDR 26 TRILLION IN CASH
35 April 12, 2023 BTN RELEASES THR MUDIK PROGRAM
36 April 14, 2023 RAMON ARMANDO APPOINTED AS BTN CORPORATE SECRETARY
37 April 18, 2023 Spreading the Blessings of #RamadanFromHeart, Dompet Dhuafa and BTN Syariah Collaborate to Honor Orphans
38 April 18, 2023 BTN and Press Personnel Share Basic Food Packages
39 April 26, 2023 BANK BTN CREDIT AND FINANCING EXCEEDS IDR 300 TRILLION
40 April 27, 2023 BTN Syariah Net Profit Soars 40%
41 May 3, 2023 BANK BTN ADDED NEW CONTACT CENTER NUMBER 150286
42 May 18, 2023 BTN Syariah services are considered satisfactory. This is the fact
43 May 31, 2023 Bank BTN is Committed to Resolving Problematic Certificates
44 May 31, 2023 Encouraging Economic Growth, BTN is Ready to Hold Mass Contracts for 10,000 KPR Units in One Day
45 June 7, 2023 Legitimate! OJK Approves Nixon LP Napitupulu to Become Managing Director of BTN
46 June 10, 2023 MAKES HISTORY, BTN WINS HIGHEST PEFINDO RATING
47 June 13, 2023 BTN MOBILE MAKES FOREX TRANSACTIONS EASIER
48 June 16, 2023 Boosting Non-Subsidized KPR Market Share, BTN Inaugurates KPR Sales Center
49 June 21, 2023 One Year Celebration of PLUS by BTN Prioritas Holds Roadshow in Medan
50 June 21, 2023 ATM Dibobol, BTN Pastikan Tidak Ada Uang yang Hilang
51 June 22, 2023 COOL! BTN SYARIAH WINS THE BEST ISLAMIC PROJECT FINANCE HOUSE 2023 FROM EUROMONEY
52 June 23, 2023 DKI Jakarta Anniversary, BTN Jakarta Run 2023 Ready to be Held
PT Bank Tabungan Negara (Persero) Tbk 643
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Corporate
Governance
No Date Title
BECOMING THE BEST MORTGAGE BANK IN SOUTH EAST ASIA, BTN BIDDING FOR CHEAP FUNDS OF IDR 270
53 June 23, 2023
TRILLION IN 2025
54 June 28, 2023 Bank BTN Wins FinanceAsia 23rd Best Companies in Asia Award
55 July 9, 2023 BTN Syariah security guard services are considered satisfactory, this is one of the keys
56 July 17, 2023 BTN OPENS SUPPORTING BRANCH OFFICE IN SOREANG
57 July 17, 2023 BTN SUPPORTS FINANCIAL INCLUSION IN BALIGE TOURISM VILLAGE
58 July 20, 2023 BANK BTN PUSHES NTT'S ECONOMY
59 July 20, 2023 BTN JAKARTA RUN 2023 OFFICIALLY OPENS TOMORROW
60 July 21, 2023 NOT WANT TO LOSE WITH THE PARENT, BTN UUS PROFITS JUMPED BY ALMOST 50%
61 July 24, 2023 BTN MOBILE BECOMES MORE COMPLETE WITH INSTANT MENU FEATURES
62 July 25, 2023 BTN SYARIAH SUPPORTS HOME FINANCE FOR MUHAMMADIYAH CITIZENS
63 July 26, 2023 BTN PRIORITAS WINS ASEAN BANKING & FINANCE AWARD
64 July 28, 2023 BTN Syariah is targeted to become a BUS by the end of this year
65 July 31, 2023 EARN INTERNATIONAL AWARDS,
BTN NAMED BEST SAVINGS BANK INDONESIA 2023 IN THE UK
66 August 4, 2023 THE RELEASE OF A NEW PROGRAM, BTN MOBILE IS GETTING INCREASINGLY ATTENDED TO THE COMMUNITY
67 August 10, 2023 BTN Solusi Expansion, Bank BTN Aims for 22,000 Gramedia Employees
68 August 11, 2023 BTN Collaborates with UGM to Invite Students to Become Entrepreneurs
IMPLEMENTATION OF BRANCH TRANSFORMATION HAS A POSITIVE IMPACT ON BTN'S PRODUCTIVITY AND
69 Agustus 19, 2023
EFFICIENCY
70 August 24, 2023 Bank BTN Is Looking at Several Banks to Become Acquisition Targets to Support the Spin Off of Sharia Business Units
71 August 24, 2023 Allegedly carrying out a bank robbery attempt, Bank BTN is ready to report AH to the police
72 August 25, 2023 Bank BTN Launches Priority BTN KPR
73 August 29, 2023 Bank BTN Invites Students to Create Digital Mortgage Innovations
74 August 31, 2023 Nixon LP Napitupulu: Home is The One Solution to Monetize Infrastructure Development
75 September 6, 2023 Encouraging Optimization of Customer Services, IFG Life and BTN Establish Bancassurance Cooperation
76 September 9, 2023 Erick Thohir Appreciates Bank BTN Providing Homes for Football Athletes
77 September 14, 2023 Bank BTN Distributes Electric Cars to Loyal Customers
78 September 15, 2023 August 2023, BTN Credit Increases Almost Double Digits
79 September 21, 2023 Enliven China ASEAN EXPO 2023 (upper) Bank BTN Markets MSME Products to China
80 September 21, 2023 HI GEN Z, WANT TO HAVE A HOME? SEE THE BTN KPR SCHEME FOR AGES FROM 21 YEARS
81 September 26, 2023 Bank BTN CSR Wins International Award
82 October 5, 2023 Thanks to Transformation, Bank BTN Wins The Asian Experience Awards 2023
83 October 6, 2023 From looking for a house to applying for a mortgage, just access the BTN Mobile Super Apps
84 October 13, 2023 Ready to Become the Biggest, Bank BTN Encourages Aceh Millennials to Enter the Housing Business
85 October 13, 2023 BTN Syariah Ready to Become the Biggest Bank in Aceh
86 October 19, 2023 Encouraging Productivity, Bank BTN Focuses on Maintaining Employee Mental Health
TO OVERCOME THE BACKLOG THE GOVERNMENT MUST IMMEDIATELY ISSUE LAW FOR THE PEOPLE'S HOUSES
87 October 23, 2023
– Pitching News
88 October 25, 2023 BTN POSITIVELY WELCOMES THE PROPERTY VAT-FREE STIMULUS
89 October 28, 2023 Involving Santri to Overcome Backlog, Bank BTN Educates Santri to Become Developers
90 November 1, 2023 The number of registrants is increasing, BTN officially closes registration for the 2023 BTN Jakarta Run
91 November 5, 2023 Runners from 21 countries celebrate the 2023 BTN Jakarta Run
644 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
No Date Title
92 November 23, 2023 BTN OPTIMISTIC THAT KPR WILL GROW HIGHER IN 2024
93 November 24, 2023 Bank BTN Targets Thousands of New Families with Wedding Festival and Housing Exhibition
94 November 27, 2023 BTN SYARIAH PROFITS ROOKET TO ABOVE 70%
95 November 28, 2023 Sharia Bank Acquisition Plan, BTN Aims for More Cheap Funds
96 November 28, 2023 BTN Optimistic that Property Incentives Will Trigger KPR Growth
97 November 29, 2023 QUARTER III/2023, BANK BTN ONTRACK PROFIT
98 December 6, 2023 BANK BTN COLLECTS WITH MCI TO FORM BTN FUND
99 December 14, 2023 Welcoming the Christmas and New Year Holidays, Bank BTN Prepares IDR 19.68 Trillion in Cash
100 December 18, 2023 47 Years of Distributed KPR, Bank BTN Makes the Dream of 5.6 Million Indonesians a Reality to Own a Home
101 December 18, 2023 BBTN PROSPECTS 2024
102 December 18, 2023 Welcoming the New Year, BTN Presents 4 New Features on BTN Mobile
Bulletin
Edition I in 2023 Edition II in 2023
III Edition in 2023 IV Edition in 2023
PT Bank Tabungan Negara (Persero) Tbk 645
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Corporate
Governance
Transparency In Report Submission
The Company fulfills its obligations to Stakeholders and the OJK in accordance with provisions, including those related to transparency
and publication of financial and non-financial conditions as follows:
• Other information aimed at supporting information disclosure, financial education and services to the community
Bank BTN Financial Literacy and Inclusion
• Report on the Implementation of Financial Literacy and Inclusion Activities in 2023: reported every quarter (March, June, September,
December)
• Financial Literacy and Inclusion Activity Planning Report for 2024: reported in November 2023
Various Financial Literacy and Inclusion activities that have been reported to the regulator (BI and OJK) are as follows:
• Financial Literacy in 2023
Period
No Stream Scope Name of activity Freq
Start Ended
Entrepreneurship talk show with guest stars
1. Funding Financial Education 01/23/2023 01/29/2023 1 time
Alan Budi Kusuma and Susi Susanti
2. Lending Financial Education Marketing and Developer Gathering 05/04/2023 05/04/2023 1 time
Educate customers about information
3. Digital Financial Education 01/01/2023 12/31/2023 1 time
security
4. Inclusion Financial Education SIMOLEK Program (West Java) 07/01/2023 09/30/2023 1 time
SIMOLEK Program (Kupang, Surabaya,
Denpasar, Malang, Mataram, Bangkalan,
5. Inclusion Financial Education 07/27/2023 09/08/2023 1 time
Madiun, Jember, Kediri, Singaraja,
Banyuwangi)
SIMOLEK Program (Makassar,
6. Inclusion Financial Education 08/09/2023 08/09/2023 1 time
Palangkaraya, Gorontalo)
Socialization of cash waqf in the
7. Funding Financial Education 08/01/2023 12/20/2023 1 time
educational environment
Communication
8. Financial Education SRIKANDI goes to Campus 08/14/2023 08/14/2023 1 time
& Partnership
9. Funding Financial Education BTN Market beat September 2023 09/16/2023 09/16/2023 1 time
Socialization of the subsidized KPR
10. Lending Financial Education 10/19/2023 10/19/2023 1 time
program
Education and Training for young
11. Lending Financial Education Developers in collaboration with HFC (Santri 10/28/2023 10/28/2023 1 time
Developer & Millennial Developer)
Training and Empowerment of the
12. Lending Financial Education community to become entrepreneurs 11/09/2023 11/09/2023 1 time
through the Bank BTN Business Camp
Financial Literacy of Prospective Indonesian
13. Lending Financial Education 12/14/2023 12/14/2023 1 time
Migrant Workers and Japanese Interns
646 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
• Financial Inclusion in 2023
Period
No Stream Scope Name of activity Freq
Start Ended
1. Digital Access Expansion Launching Super Apps BTN Mobile 02/09/2023 05/31/2023 1 time
Providing financial
Improved BTN Call 150286 & 1500286
2. Reporting products and/or 05/03/2023 05/03/2023 1 time
Services
services
Inauguration of the KPR BTN Sales Center
3. Lending Access Expansion 06/16/2023 06/16/2023 1 time
to increase Market Share
Providing financial
Mass KPR contract for 10,000 units at Puri
4. Lending products and/or 08/08/2023 08/08/2023 1 time
Delta Tigaraksa Housing Complex
services
Providing financial
Increased KPR distribution for the Sharia
5. Lending products and/or 09/09/2023 09/26/2023 1 time
and Sports Sectors
services
Providing financial BTN Bisnis savings roadshow with Alan
6. Lending products and/or Budi Kusuma and Director of Distribution 09/23/2023 09/23/2023 1 time
services Funding
Addition of BI-FAST and other payment
7. Digital Access Expansion 01/01/2023 12/31/2023 1 time
features to BTN Mobile (Mobile Banking)
Providing financial
BTN Preneur activities take the form of an
8. Lending products and/or 01/01/2023 12/31/2023 2 times
MSME Bazaar assisted by Bank BTN
services
Opening of branch offices and sub-branch 19
9. Inclusion Access Expansion 01/01/2023 12/31/2023
offices (Conventional and Sharia) times
The addition of mobile cash cars
(BTNMove) in 2023 to increase the
10. Inclusion Access Expansion 01/01/2023 12/31/2023 8 times
availability of access to Bank BTN products
and services
Providing financial
Ghatering to increase the use of SBN
11. Funding products and/or 07/10/2023 07/10/2023 2 times
Perdana products
services
PT Bank Tabungan Negara (Persero) Tbk 647
Page 279
Corporate
Governance
Code of Conducts
The Code of Conduct is a manifestation of the Company’s commitment to ensure the application of high standard GCG that refers to the
best practices of credible and trusted banking institutions. Credibility and trust from the public, shareholders and customers are determining
factors for the development and continuity of the Company’s business. The Company’s business activities must comply with applicable laws
and regulations and uphold norms and ethics. Awareness of good ethics implementation will enhance and strengthen the positive image of
the Company and make it recognized as a Good Corporate Citizen. Therefore, the Company always upholds its integrity by preserving and
applying the Code of Conduct as the basis of the attitudes and actions of all Company personnel to work professionally and ethically by using
basic principles that refer to the vision, mission, and values as well as applicable internal and external regulations.
Vision, Mission and Corporate Culture Values as The Foundation of The Code of Conduct
The Company has formulated several policies that serve as ethical and behavioral guidelines for each element of the Company in performing
business activities. The Company strives to apply ethical and behavioral standards in all of its business activities in accordance with its vision,
mission, and cultural values through the enforcement of the Code of Conduct.
Vision and mission Business Ethics Standards
Code of Conduct Perseroan
Cultural Values Standards of Conduct
Vision
To be Best Mortgage Bank in Southeast Asia by 2025
Mission
1. To actively support the government in advancing the wellbeing of Indonesians through home ownership.
2. To realize the life dreamed by millions of Indonesians through the provision of a decent home.
3. To become the home of Indonesia’s best talent.
4. To increase shareholder value by focusing on sustainable profitability growth as a blue chip company with solid risk management
principles.
5. To become the financial partner to stakeholder within the housing ecosystem by providing end-to-end solutions and excellent service
through digital innovation.
648 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Corporate Culture Values
Corporate culture values are reflected in the AKHLAK culture as the Company’s core values and consist of 18 core behavioral guidelines
as follows:
Culture Value Main Conduct AKHLAK
• Fulfill promises and commitments;
Trust • Take responsibility for the decisions, tasks and actions
Hold fast to the trust given • taken;
• Adhere to moral and ethical values.
• Increase self-competence to respond to ever-changing
Competent • challenges;
Continue to learn to develop
• Help others learn;
capabilities
• Completing tasks of the highest quality
Harmonious • Respect everyone regardless of background;
Caring for each other and • Likes to help others;
respecting differences • Building a conducive work environment.
• Maintaining the good name of fellow employees, leaders,
Loyal • BUMN and the State;
Dedicated and prioritizing the • Willing to make sacrifices to achieve a greater goal;
interests of the nation and state • Obey the Leaders as long as it does not conflict with law
• and ethics.
Adaptive • Quickly adjust to become better;
Continue to innovate and be • Continuously making improvements following technological
enthusiastic in moving or facing • developments;
change • Act proactively
• Providing opportunities for various parties to contribute;
Collaborative • Open in working together to produce added value;
Build synergies
• Mobilizing the use of various resources for common goals.
PT Bank Tabungan Negara (Persero) Tbk 649
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Corporate
Governance
Contents of The Code of Conduct
The Code of Conduct contains ethical and behavioral standards for the Company as a business entity and all its elements in interacting
with various internal and external interested parties. The application of the Code of Conduct aims to realize ideal behaviors that develop
into a work culture based on the noble values believed by the Company. The Code of Conduct is summarized into 4 chapters which are
briefly described as follows:
This Code of Conduct is the codification or a compilation of policies, employee regulations, and agreements that have been
jointly established between the Company and employees who will influence, shape, and set forth the standards of behavior, both
for Management and employees in performing all business activities.
01. Introduction The implementation of the Code of Conduct, either Compliance or Non-Compliance, becomes one of the aspects assessed in
the employee’s performance appraisal. Therefore, the Code of Conduct will always be used as a guideline in the formulation of
policies, manuals/procedures and management practices in the Company. The consistent application of the Code of Conduct will
demonstrate the Company’s efforts in upholding noble business values and ethics in conducting business, while simultaneously
reinforcing the principles of Good Corporate Governance.
Bank Ethics with Employees
1. Fair employee treatment, employee discipline, and prohibition of employee involvement in the Bank’s securities business
activities.
Bank Ethics with Customers
2. The Bank prioritizes customer satisfaction and trust and employees are required to support the Bank’s efforts to achieve
customer satisfaction.
02. Business Ethics Bank ethics with suppliers of goods and services
Standards 3. The selection of suppliers of goods and services must be based on an assessment of ability, achievement, compliance and
objectivity in price, quality, availability, requirements and services provided by partners/suppliers
Bank Ethics with Competitors
4.
The Bank views competitors as drivers of continuous performance improvement.
Bank Ethics with Partners
5. The Bank upholds mutual trust and respect, as well as togetherness with business partners in accordance with applicable
business principles.
Bank Ethics with the Government
6.
The Bank is committed to complying with prevailing laws and regulations..
Bank Ethics with Society
7. The Bank is committed to making a positive contribution to sustainable economic development by paying attention to social
responsibility with an emphasis on balancing economic, social, and environmental aspects.
Bank Ethics with Mass Media
8.
The Bank views the mass media as partners and the means of conducting promotions to build a constructive image.
Bank Ethics with Professional Organizations
The Bank fosters good cooperative relationships with professional and regulatory organizations in the context of sharing
9.
information and experiences, discussing businessdevelopments, and finding the best solutions of problems of mutual
interest.
Employees at all times must avoid conditions, situations or the impression of any Conflict of Interest and the inappropriate
1.
use of position.
03. Behavioural
Each member of the Board of Commissioners, Board of Directors, and Bank employees are prohibited from giving and/or
Standard Policy 2.
receiving something for their own benefit, either directly or indirectly, from business partners who can influence decisions.
3. Company organs and Bank employees must comply with legislation and Bank regulations
Each Bank employee must report any evidence of a deviation from the Corporate Code of Conduct to the Human Capital
Management & Culture Specialist Division and the identity of the reporter is to be protected. The Division then follows up on each
04. Implementation report and submits the results of the study to the Board of Directors and/or Commissioners in accordance with the scope of their
and Enforcement responsibilities. Finally, the Board of Directors and Commissioners will make a decision regarding the various actions available,
such as coaching, disciplinary sanctions and/or corrective and preventive actions that are required to be performed by direct
superiors in their respective work environments.
650 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Compliance With the Code of Ethics build integrity in preventing corruption within the Company
through participation in training as an Integrity Building
The Code of Conduct applies to all Management (Board of Expert (API) and in collaboration campaign with the KPK on
Commissioners and Board of Directors) and employees in preventing corruption through various communication media
carrying out every business activities and interacting with all channels;
stakeholders. The statement of compliance with the Code of 4. Implementing the Gratification Control Program in
Conduct at all levels of the organization is officially stated accordance with the established Work Plan and reporting its
through the Board of Directors’ Regulation No.16/PD/ results to the KPK on a quarterly basis;
CMPD/2015 dated December 31, 2015 on Code of Conduct. 5. Managing gratification reports from all work units and
The Company requires its personnel to sign a statement of reporting them to the KPK in accordance with the provisions;
compliance with the Code of Conduct called the Integrity 6. Implementing ISO 37001:2016 Anti-Bribery Management
Pact and to apply the Code of Conduct. The successful System (SMAP) as a manifestation of Business Ethics and
implementation of the Code of Conduct is the responsibility Behavior listed in the Code of Conduct;
of all leaders in their respective work units. Therefore, they 7. Implementing the Whistleblowing System (WBS) program;
are required to provide understanding of the Code of Conduct 8. Punishment for employees who violate business ethics.
implementation to their employees. 9. and others.
Socialization of the Code of Conduct and the Type of Sanctions of Code of Conducts
Enforcement Efforts
The Company classifies sanctions for each violation of the Code
The Code of Conduct is disseminated to all employees of of Conduct in two types, namely:
the Company through the Digital Room for E-learning 1. Administrative sanctions
Modules (DREAM) media and a Code of Conduct quiz is Sanction Types of Construction
Types of Sanctions
provided to determine employee understanding of the Code of Category Sanctions Period
Conduct. Commitment to the Code of Conduct implementation Light Letter
Verbal warning
is also stated in the Integrity Pact which must be signed by all A
Light Light 3 (three)
Directors, Commissioners and Employees of the Company. In Written warning
Sanctions Letter B months
addition, the Code of Conduct can also be accessed by all of
Light Letter Statement of
the Company’s Stakeholders through the Company’s website. C dissatisfaction
Medium
Don't get vacation pay
Efforts To Implement and Enforce Letter A
1 (one) year
The Code of Conduct Medium Do not get regular
Medium
Letter B salary adjustments
Penalty
Person Grade reduction
The Company provides strict and consistent sanctions against Medium
by 1 (one) grade (basic
Letter B
violations of the Code of Conduct. The imposition of sanctions salary adjusted)
for violations committed by the Board of Commissioners and Decreased person
Letter A grade by a minimum of
Directors is based on the Company’s Articles of Association and
Weight 2 (two) grades (basic
GMS resolutions. While the imposition of sanctions for employees salary adjusted)
is carried out in accordance with applicable employment Heavy Letter B Termination of
2 (two) years
regulations. The Company’s efforts to implement and enforce the Sanctions Weight employment (PHK)
Code of Conduct in 2023 include: Termination of
Letter B employment and
1. Completion and signing of the Integrity Pact by all employees
Weight reporting to the
in accordance with the Code of Conduct values; authorities.
2. Internalization of the Code of Conduct, Gratification
Control and Anti-Bribery Management System (SMAP) to
all Employees through Digital Room for E-learning Modules 2. Financial Sanctions
(DREAM); Financial sanctions mean compensating for all financial
3. Cooperating with the KPK through the Professional with losses that arise as a result of a disciplinary violation.
Integrity (PROFIT) program which includes competent HR to
PT Bank Tabungan Negara (Persero) Tbk 651
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Corporate
Governance
Number of Violations and Sanctions Given
Number of Employees
Sanction Types of Total
No
Category Sanctions Employees
2018 2019 2020 2021 2022 2023
Light Letter A 22 23 27 14 9 11 106
1 Light Sanctions Light Letter B 31 15 19 28 5 15 113
Light Letter C 24 25 47 35 6 11 148
Medium Letter A 18 69 62 54 8 15 226
Medium
2 Penalty Medium Letter B 13 53 32 21 10 12 141
Medium Letter C 9 45 31 16 9 10 120
Letter A Weight 2 5 10 5 3 1 26
Heavy
3 Sanctions Letter B Weight 22 40 24 19 42 43 190
Letter B Weight 0 0 6 3 3 1 13
TOTAL 141 275 258 195 95 119 1,083
3. LTI is a reward program widely used in the industry to support
Policy of Long-Term Performance-based the Company’s long-term performance.
Compensation to Management
Employees receiving LTI are the holders of the key positions
Performance-based long-term compensation to management is with strategic roles as the alignment of Corporate objectives,
carried out in the form of 2 (two) programs which are provided who also serve as the supervisor and controller of performance
in the form of Company shares, namely: achieved by their respective Divisions/Regional Offices/Branch
1. Long Term Incentive (LTI) Offices. These include L1 and L2 structural positions, i.e. Head
2. Long Term Bonus of Division, Head of Regional Office, Head of Branch, Head
of Sharia Branch, Deputy / Deputy Head of Division, Deputy
In order to improve the Company's performance in the long Regional Manager Business, Deputy Regional Manager Support,
term so that the Bank can grow and develop well, since 2020 Department Head, Deputy Branch Manager and Deputy Service
the Company's management has decided to provide Long Term Manager, Commercial Banking Center (CBC) Head, CBC
Incentive (LTI) variable incentives/remuneration for employees at Manager, Commercial Risk Head, Commercial Risk Manager,
management level in the form of the provision of Shares which Regional Loan Processing Center (RLPC) Head and equivalent
are given in 3 (three vestings), namely 1st vesting in 2020, 2nd positions L1 and L2 as determined by the Board of Directors.
vesting in 2021, and 3rd vesting in 2022, each vesting is carried
out for a locked up period of 3 (three) years. In 2023, as a In the process of share buyback, the Company collaborates with
continuation of the previously implemented LTI program, a Long- a securities company, PT Bahana Sekuritas, for the purchase
Term Incentive policy had been issued, namely giving bonuses in and administration of shares enlisted under the name of each
the form of Company shares and carrying out a locked-up period employee.
for a maximum of 3 (three) years.
The LTI program for the employees will be run in phases for 3 years
The background to the provision of the Long Term Incentive (LTI) in 2020, 2021 and 2022 with a total budget of Rp150 billion
program and long-term bonuses to employees, especially at the which can be obtained by the employees through performance
managerial level, is as follows: target achievement and other requirements set by the Bank, with
1. To boost long-term performance, to encourage future and the following vesting distribution:
long-term performance. 1. LTI phase 1/1st vesting in 2020, provided at maximum
2. To motivate the employees to contribute positively beyond the 50% of the total stock purchase budget for 3 years with
Company targets, 58,983,900 shares purchased on an average price of
Rp958.55/share and distributed to 549 LTI recipients.
652 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
2. LTI phase 2/2nd vesting in 2021, provided at maximum 7. In case the reported party is the Directors and/or
25% of the total stock purchase budget for 3 years with Commissioners of a Subsidiary Company, the Independent
15,936,000 shares purchased on an average price of WBS Manager will submit a report to the President Director
Rp1,566.62/share and distributed to 599 LTI recipients. of the Bank.
3. LTI phase 3/3rd vesting in 2022, provided at maximum 25%
of the total stock purchase budget for 3 years and to be used The Company also builds supporting infrastructure in
for BBTN share purchase in 2022. implementing WBS policy in which reporters can submit their
reports through the following media:
Whistleblowing System 1. PO Box 2828 JKP 10028
2. Website: https://idn.deloitte-halo.com/btnsiips
The Company's Violation Reporting System (WBS) policy 3. Email: btnsiips@tipoffs.info;
was guided by the Minister of BUMN Regulation No.PER-2/ 4. SMS: +62 813 8870 1117
MBU/03/2023 dated March 3, 2023, concerning Guidelines 5. Whatsapp: +62 813 8870 1117
for Governance and Significant Corporate Activities of State- 6. Telepon: +62 21-50928882
Owned Enterprises and the OJK Regulation (POJK) No. 39/ 7. Faximili: +62 21-50928883
POJK.03/2019 dated December 19, 2019 regarding the
Implementation of Anti-Fraud Strategy for Commercial Banks. Whistleblower Protection
The Company’s WBS is part of the internal control system in
preventing the occurrence of irregularities and purposes to detect The Company is committed to protect to every whistleblower.
early and prevent the occurrence of irregularities or violations Protection to the Whistleblower is provided to support the courage
and gradually create an open, sincere, honest and responsible of the Whistleblower in reporting alleged violations and/or if
work climate in the Company. there is retaliation from the Reported Person. For whistleblowers
who submit WBS reports that are recognized for their accuracy
Submission Mechanism of Violation Reports and good faith, the Company can provide protection guarantees
and WBS Channel as follows :
1. Provision of free and confidential WBS Reporting Media. The
The mechanism for submitting violation reports through WBS is reporter will get information on the status of the WBS report
carried out by reporting/ disclosing complaint and sending it submitted by the Independent WBS Manager through the
based on indications who is the violator, including: designated media.
1. In case the Reported Party is the Company’s employee up 2. Guarantee of confidentiality of the Whistleblower’s identity,
to 2 (two) levels below the Board of Directors and is not a except if there is a lawsuit that requires this identity to be
member of the Company’s WBS Team, the Independent WBS disclosed before a judge.
Manager will submit a report to the Company’s WBS Team. 3. Protection from countermeasures from the Reported Person.
2. In case the reported party is a Bank employee 1 (one) level This protection may include:
below the Directors and is not part of the WBS Team, the a. Physical and/or psychological protection of both oneself and
Independent WBS Manager will submit a report to the one’s family.
President Director. b. Protection of their property and family property against terror
3. If the reported party is the WBS Team, then the Independent or retaliation that must be experienced.
WBS Manager will submit a report to the Main Director. c. Administrative protection in the form of postponement
4. If the reported party is the Board of Directors, the of promotion, dismissal, exclusion from the workplace,
Independent WBS Manager will submit a report to the Board inappropriate transfers, including job security, etc.
of Commissioners and WBS Manager of the Ministry of d. Legal protection, in terms of litigation process based on the
State-Owned Enterprises (BUMN). applicable provisions.
5. In case the reported party is a commissioner and/or committee
under the Board of Commissioners, the Independent WBS The Handling of Complaints
Manager will submit a report to the Commissioners and
Committee Members under the Board of Commissioners who The Company has collaborated with Corruption Eradication
are not related to the complaint and the WBS Manager of Commission (KPK) of the Republic of Indonesia regarding WBS
the Ministry of State-Owned Enterprises (BUMN) (specifically handling in an effort to eradicate corruption. The collaboration
when the reported party is the Commissioner). purposes to build and improve the effectiveness and efficiency
6. In case the reported party is a joint Commissioner, the of handling complaints both internally and externally that are
Independent WBS Manager will submit a report to the integrated in a professional, transparent, accountable manner
WBS Manager of the Ministry of State-Owned Enterprises by prioritizing confidentiality in the context of optimizing the
(BUMN). eradication of corruption
PT Bank Tabungan Negara (Persero) Tbk 653
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Every coming reports will be followed-up by WBS Team with the following mechanism:
1. If the Reported person is a Bank employee (up to 2 levels below the Board of Directors and not the WBS Team
Reporter Independent WBS Manager WBS Team Special Audit Team Related Work Units
Start
No 7b. WBS report out
of scope
2. Input WBS
1. WBS report 4. Analysis
Application
WBS report
in scope/out of 7a. WBS reportin
scope scope
3. Classify
WBS report
5. Sufficient
Yes Yes
Information
WBS report
in scope/out
of scope
12a Provide 6. Eligible Special 8a. Follow-up 8b. Follow-up
Feedback Audit
9. Memo/other
Additional 11. Ask the reporter to
No documents following
information complete the information
up the WBS report
10. Closing Status
12b. Not Report
13. Informing reporting does
Providing
not provide feedback
Feedback
Finish
654 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
2. If the Reported Person is a Bank employee (1 level below the Board of Directors) and not the WBS Team
Reporter Independent WBS Manager President director Special Audit Team Related Work Units
7b. WBS report
Start No out of scope
2. Input WBS
1. WBS report 4. Analysis
Application
WBS report 7a. WBS report in
in scope/out of scope
scope
3. Classify WBS
Reports
5. Sufficient
Information Yes Yes
WBS report
in scope/out of
scope
13a. Provide 8a. Follow-up 8b. Follow-up
6. Eligible Special
Feedback Audit
9. Memo/other
Additional 12. Ask the reporter to
documents following
information complete the information No up the WBS report
15. Receiving
14. Informing reporting information without
13b. Not Providing
does not feedback
Feedback
provide feedback
10. Directions for
11. Closing closing the Status
Finish
Status Report Report
PT Bank Tabungan Negara (Persero) Tbk 655
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Corporate
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3. If the Reported Person is the WBS Team
Reporter Independent WBS Manager President director External Auditor Team Related Work Units
7b. WBS report
Start
No out of scope
2. Input WBS
1. WBS report 4. Analysis
Application
WBS report
in scope/out of 7a. WBS report in scope
scope
3.Classifying WBS
Reports
WBS report
5. Sufficient
in scope/out of
Information
scope
Yes Yes
No
13a. Provide 6. Eligible Special
Feedback Audit 8a. Follow-up 8b. Follow-up
9. Memo/other
Additional 12. Ask the reporter to
documents following
information complete the information
up the WBS report
13b. Not 14. Informing reporting 15. Receiving
Providing does not information without
Feedback provide feedback feedback
10. Directions for
11. Closing
Finish closing the Status
Status Report
Report
656 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
4. If the Reported Person is a Director
WBS Manager Auditor Team WBS Manager President Work unit
Reporter board of Commissioners
Independent External Ministry of BUMN director Related
Start
13. WBS 15. WBS
report out of report out of
scope scope
2. Input WBS
1. WBS report 5. Analysis
Application
14. Directions
WBS report
8. WBS report for follow-up
in scope/ 4. WBS report in scope
in scope to the WBS
out of scope
report
3.Classifying WBS
Reports
6. Sufficient
Information Yes No
WBS report
in scope/out of 16. Follow Up
scope
19a. Provide 7. Eligible
Feedback 9. Follow Up Finished
Special Audit
18. Ask the reporter No Yes
to complete the
information
Additional
10. Memo/
information 17. WBS
other documents
report follow-up
following up the
document
WBS report
20. Informing
19b. Not reporting does not
Providing provide feedback 21. Receiving
Feedback information without
feedback
12. Closing 11. Directions for closing
Status Report the Status Report
Finish
PT Bank Tabungan Negara (Persero) Tbk 657
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5. If the Reported Person is a Commissioner and/or Committee below the Board of Commissioners
Commissioners who
SKAI Special
are not related to the
WBS Manager Audit Team/ WBS Manager President Related Work
Reporter complaint and are not
Independent External Auditor Ministry of BUMN director Units
members of the relevant
Team
committee
Start
13. WBS 15. WBS
report out of report out of
scope scope
2. Input WBS
1. WBS report 5. Analysis
Application
WBS report 14. Directions
in scope/ 8. WBS report 4. WBS report in scope
for follow-up
out of scope in scope related to the Board of
to the WBS
Directors
report
3.Classifying WBS
Reports
6. Sufficient
Information Yes No
WBS report 16. Follow Up
in scope/out of
scope
19a. Provide 7. Eligible
Feedback 9. Follow Up Finish
Special Audit
18. Ask the reporter No Yes
to complete the
information
Additional 10. Memo/
information 17. WBS
other documents
report follow-up
following up the
document
WBS report
19b. Not 20. Informing
Providing reporting does not 21. Receiving
Feedback provide feedback information without
feedback
12. Closing 11. Directions for closing
Status Report the Status Report
Finish
658 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
6. If the Reported Person is a Joint Commissioner
Reporter Independent WBS Manager Ministry of BUMN
Start
4. Receive WBS results
1. WBS report 2. Input WBS Application
5. WBS in scope/out of scope report
3. Classify WBS Reports
WBS report
in scope/out of scope
6. Follow up to determine steps for handling WBS reports
according to the authority held
8.Closing Status Report 7. WBS Report Closing Directions
Finish
PT Bank Tabungan Negara (Persero) Tbk 659
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7. If the Reported Person is a Board of Directors and/or Commissioner of a Subsidiary
Special Audit Team / President Director of
Reporter Independent WBS Manager President Director of the Bank
Subsidiary Company Audit Team Subsidiary Company
7b. WBS report
Start
out of scope
No
2. Input WBS
1. WBS report 4. Analysis
Application
WBS report
in scope/out of 7a. WBS
scope report in scope
3.Classifying WBS
Reports
5. Sufficient
Information Yes Yes
WBS report
in scope/out of
scope
13a. Provide 6. Eligible Special 8a. Follow-up 8b. Follow-up
Feedback Audit
9. Memo/other
Additional 12. Ask the reporter to
No documents following
information complete the information
up the WBS report
15. Receiving
13b. Not 14. Informing reporting information without
Providing does not provide feedback
Feedback feedback
10. Directions for
11. Closing closing the Status
Finish
Status Report Report
660 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Types of Violations That May be Reported 1. Head of Internal Audit Work Unit
2. Deputy Head of Internal Audit Work Unit
The violation in question is an act that is against the law, unethical/ 3. WBS management Unit led by a Head of Department in the
immoral acts or other actions that can harm the organization or Internal Audit Work Unit
stakeholders. Several examples of violations and/or irregular
practices that may be reported based on the WBS policy include WBS Management Unit is a unit under the Internal Audit Work
the following: Unit in charge of handling all processes of implementing WBS
1. Behavior - Lifestyle duties in the Company’s organization. In addition, in managing
2. Fraud complaints received on the WBS channel, the Company is
3. Conflict of Interest assisted by an independent third party.
4. Abuse of Authority
5. Bribery/Bribery Whistleblowing System Socialization
6. Gratuity
7. Blackmail The Bank internalized the WBS by distributing guidelines for the
8. Miscellaneous Violations of Law Implementation of the Whistleblowing System (WBS) Policy which
was stipulated based on a Directors’ Circular Letter as well as
Violation Report Management direct sharing session presentations to all leaders and employees
of the Bank. In addition, to reach all of the Bank’s stakeholders,
The WBS Management Structure consists of the Person in Charge the Whistleblowing System socialization was also carried out
of implementation and the WBS Team. The Person in Charge through the Bank’s website and various media, such as internal
of implementation is the President Director while the WBS Team newsletters, posters, standing banners, customer gatherings, live
consists of: presentations of ethical guidelines, and WBS policies.
Total Complaints and Complaints Processes
The incoming complaints during 2023 amounted to 106 complaints consisting of 30 complaints via SMS/Phone/Whatsapp, and 76
complaints via Email/Website. Based on the number of incoming complaints, 79 complaints were not proven, 6 complaints were still in
the process of collecting information/follow-up, and the remaining 21 complaints had been processed and/or had been sanctioned. In
detail, the number of complaints forwarded to the audit process in recent years is as follows:
Table of WBS Complaints Forwarded to the Audit Process
Submission Method Follow-up
Report still in the The report has been
Report forwarded
process processed and/or
Year SMS/ Report to Investigators
Letter/ Email/ (Audit Process/ has been completed
Telepon/ / closed (related to criminal
PO BOX Website Reporting Process/ given sanctions
WA (not proven) acts general or
Cross Division (including sanctions
Corruption)
Process) administrative)
2019 5 2 3 0 1 9 0
2020 3 2 9 0 4 10 0
2021 0 2 3 0 0 5 0
2022 0 1 1 0 2 0 0
2023 0 1 4 0 0 5 0
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Anti-Corruption Program To implement the effectiveness of the implementation of the Anti-
Bribery Management System (SMAP), the Company has an
Company is committed to eradicating corruption by encouraging Anti-Bribery Management System (SMAP) organization based
the effectiveness of gratituity control policies implementation, on SNI ISO 37001:2016 consisting of Governing Body, Top
the Whistleblowing System, Management of the Report Assets Management and Anti-Bribery Compliance Function (FKAP).
of the State Administrator (LHKPN), as well as the Anti-Money In this case, Governing Body is the authority of the Board of
Laundering Program (APU) and Counter-Terrorism Financing Commissioners while the FKAP functions in the Compliance and
Program (PPT). In addition, the Bank also makes efforts to support Governance Divisions.
the Anti-Corruption Program through the implementation of
Certification and Surveillance ISO 37001: 2016 Anti-Bribery The management of the Anti-Bribery Management System
Management System (SMAP), the participation in the Integrity (SMAP) had been running well according to the Guidelines for
Builder Expert Certification (API) and Anti-Corruption Instructor the AntiBribery Management System (SMAP), including:
certification (PAKSI). 1. Signing of Bank BTN’s Anti-Bribery Policy in 2023 by Top
Management (dhi. President Director) and Governing Body
Programs and Procedures Conducted to Resolve (dhi. President Commissioner) to implement the Company’s
Corruption Practices Management’s commitment to anti-bribery.
2. Conducted an assessment of changes in internal and external
Anti-Bribery Management System issues that were relevant to the anti-bribery management
system;
In line with the commitment to eradicate corruption, on August 11 3. Conducted an assessment of the effectiveness of actions
2020 Bank BTN had ISO 37001:2016 Anti-Bribery Management taken to address the risk of bribery;
System certification issued by the SNI ISO 37001:2016 4. Conducted an assessment of opportunities for continuous
Certification Body for the implementation of ISO 37001:2016 improvement of the SMAP;
within the Company. The scope of ISO 37001:2016 certification 5. Internalizing SMAP and Whistleblowing System (WBS)
until 2023 is: through various socialization media to Debtors and Vendors
1. Procurement of goods and/or services at the Procurement to improve the quality of SMAP;
and Fixed Asset Management Division (PFAD). 6. Signing the Employee Integrity Pact related to SMAP
2. Commercial Credit in the Commercial Banking Division implementation commitment which is renewed annually on a
(CMBD) and Corporate Banking Division (CBD). regular basis;
3. SME Credit Restructuring in all Regional Offices. 7. Conducted an assessment of the work unit addition certified
4. Wholesale Credit Risk Division (WRD). by ISO 37001:2016 SMAP.
5. Small Medium Enterprise Banking Division (SMBD).
6. Commercial Banking Center Jakarta Raya, Bintaro Jaya, Bank BTN is committed to performing continuous improvement
Bekasi and Bandung. in implementing ISO 37001:2016 Anti-Bribery Management
System to accomplish free from corruption, collusion, and
In order to maintain the ISO 37001:2016 certificate, from 24 nepotism Company. The Bank will always invite business
to 28 July 2023 an ISO 37001:2016 SMAP recertification partners/work partners to support the implementation of SMAP
audit had been carried out in the scope of Procurement and ISO 37001:2016 in the Company by signing an Integrity Pact
Fixed Asset Management Division (PFAD), Commercial Banking with the commitment that while working with the Company, will
Division (CMBD) and Corporate Banking Division (CBD) as well not practice gratituities, bribes, or other actions that violate
as ISO 37001:2016 SMAP surveillance audit in the scope of applicable laws and regulations.
Commercial Banking Center Jakarta Raya, Bintaro Jaya, Bekasi
dan Bandung SME Credit Restructuring in all Regional Offices The implementation of the Anti-Bribery Management System
by the Certification Body. The Company successfully maintained was expected to increase the trust of all Company stakeholders,
SMAP certification by obtaining a certificate for recertification including business partners/work partners in establishing
and surveillance audit by ISO 37001:2016 SMAP Certification cooperation and would increase the efficiency of business
Body. In addition, in order to expand the scope of ISO processes. The Company, as a financial institution needs to
37001:2016 SMAP, on December 14 to 20, 2023, an audit improve its reputation with efficient business processes, GCG,
was carried out by the Certification Body in the scope of Small and following international standards, such as ISO 37001:2016.
Medium Enterprise Banking Division (SMBD) and 4 Commercial
Banking Centers (Jakarta Raya, Bintaro, Bekasi dan Bandung)
with the results of the entire scope successfully obtaining ISO
37001:2016 SMAP.
662 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
The final result that would be obtained by the Bank, with the certification to the Head of the Compliance and Governance
application of ISO 37001:2016, was an increase in the Division (CMGD);
competitiveness of the Bank in the long term so that the Company 2. Internal verification of participants from the Human Capital
would be healthier and grow in a sustainable manner. The Management Division (HCMD);
Company had also implemented SNI ISO 9001:2015 Quality 3. Socialization and Technical Guidance from LSP KPK and
Management System, namely the audit process in the Internal Compliance and Governance Division (CMGD);
Audit Division, the KPR process in the Non-Subsidized Mortgage 4. In-depth material through e-learning from LSP KPK;
& Personal Lending Division, business processes in the Enterprise 5. Fill in the APL-01 form (the biodata form for prospective
Risk Management Division, Compliance & Governance Division competency test participants);
and Learning Management Division. 6. Fill in the APL-02 form (self-assessment form for competency
test participants);
IMPLEMENTATION OF INTEGRITY DEVELOPMENT EXPERT (API) 7. Registration of participants via the LSP KPK link; 8.
CERTIFICATION PARTICIPATION Implementation of offline Assessments.
Participation in Integrity Building Expert Certification (API) was
achieved to strengthen the Company’s integrity system, notably At the 2023 World Anti-Corruption Day (Hakordia)
in preventing corruption and as a commitment to the Company’s Commemoration Event held by the Corruption Eradication
cooperation with the Corruption Eradication Commission (KPK) in Commission (KPK) on Desember 12, 2023 at Istora Senayan
the Professional Integrity (PROFIT) program. Jakarta, the Corruption Eradication Commission awarded one of
Bank BTN’s API certified employees as an Inspirational Integrity
API certification was certified personnel who were competent to Building Expert in the Most Active API Category 2023. The
build a national standard integrity system in efforts to eradicate award was given directly by the Vice Chairman of KPK, Mr.
and prevent corruption. The Bank attempts to construct an Bapak Nurul Ghufron.
integrity system and sustainably strengthen the integrity system,
one of which was through API certification. IMPLEMENTATION OF PARTICIPATION IN ANTI-CORRUPTION
EXTENSION OFFICER CERTIFICATION (ACEO)
The Company's employees who had been declared competent In supporting programs and efforts to prevent corruption from the
and received API certificates from 2019 to 2023 are 85 Corruption Eradication Commission, the Bank has participated
employees. Competent API certification participants in the in Anti-Corruption Extension Officer (ACEO) involving company
future are expected to become a trigger mechanism and could employees and AERW. Until 2023, 36 people had been
implement the commitments that have been made in the form ACEO certified. Anti-Corruption Extension Workers (ACEW)
of follow-up plans after certification, namely increasing integrity were personnel who were occupationally certified as Anti-
awareness, creating risk profiles, and mitigating them regarding Corruption Extension Workers, and had the scope of anti-
activities in work areas prone to corruption, encouraging the corruption counseling in certain fields, and were assigned by
establishment and strengthening corruption prevention policies their organization to execute anti-corruption counseling activities
in the work environment or agencies by executing internalization within the scope of their organization and their organizational
through webinar activities and GCG socialization and networks.
Disciplinary Provisions to all employees in the work environment
on a regular and continuous basis. The Company’s participation in the implementation of Anti-
Corruption Extension Counselor (PAKSI) certification organized
The Company’s participation in the implementation of the by the KPK Professional Certification Institute (LSP) KPK in 2023
Integrity Building Expert (API) certification organized by the KPK starting from the e-learning process, Anti-Corruption Extension
Professional Certification Institute (LSP) in 2023 was followed Candidate Training (PELOPOR) to the implementation of the
by 2 schemes, namely Main API and Young API consisting of assessment on April 11-12, 2023 there were 8 employees and 1
2 batches, namely Batch 1 (February 14-15, 2023) and Batch person from the Association of Employees’ Wives and Pensioners
2 (July 25-27 2023) starting from the e-learning process to the (IIKPA) who were declared competent.
implementation of the assessment, there are 8 employees in the
implementation of the Main API certification and 18 employees The steps involved in taking part in the Anti-Corruption Instructor
in the implementation of the Young API certification who are (PAKSI) certification are as follows:
declared competent . 1. Principle Permits Submission of participation and prospective
participants’ proposals for Anti-Corruption Extension Officer
The steps taken to participate in the Integrity Building Expert (API) certification to the Head of the Compliance and Governance
certification throughout the 2023 period were as follows: Division (CMGD);
1. Principle Permits Submission of participation and prospective 2. Internal verification of participants from the Human Capital
participants’ proposals for Integrity Building Expert Management Division (HCMD);
PT Bank Tabungan Negara (Persero) Tbk 663
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3. Socialization and Technical Guidance from LSP KPK and representing the Main and Young Integrity Building Experts
Compliance and Governance Division (CMGD); (API) class of 2023 by the Deputy of Education and Community
4. Implementation of E-Learning “Basic Knowledge of Participation of the KPK. It was hoped that this appreciation
AntiCorruption and Integrity” which was done independently would increase employee motivation in carrying out gratification
(online); control and corruption prevention through gratification reporting
5. Fill out the Registration Form for Anti-Corruption Extension and API certification as well as inspiration for all employees to
Officer Candidate Training (ACEOCT); become role models in each of their work units and strengthen the
6. Implementation of offline ACEOCT Training; integrity system in the Company in order to prevent corruption.
7. Registration of Anti-Corruption Extension Officer (ACEO)
Assessment Certification through the LSP KPK link; Gratification Control
8. Implementation of an online Anti-Corruption Extension Officer
Assessment (ACEO). Gratification control is an important aspect for the Company to
preserve business activities in line with Business Ethics, which
COMMEMORATION EVENT OF WORLD ANTI-CORRUPTION highlights the significance of Integrity. The Bank enforces
DAY 2023 Gratification Control policies aimed at developing the principles
In commemorating World Anti-Corruption Day (Harkodia) on of GCG values and instilling the importance of Integrity with
December 21, 2023, Bank BTN carried out a series of activities, all employees so that business activities are constantly founded
including disseminating anti-corruption messages through various on Ethics and Responsibility. Gratification Control is likewise
media such as the Bank’s social media (Instagram, Facebook, and compulsory so that the business interests are well maintained
Twitter), videos in the lift, Company LEDs on several roads, virtual ethically and do not conflict with the provisions regarding the
backgrounds at video conference meetings of the Company’s prohibition of Gratification.
employees, WhatsApp and email blasts to all of its employees,
the Hakordia theme banners in the Lobby of Bank BTN Tower In line with the aim, Company implements a culture of not
accepting gifts or rewards from customers, debtors, vendors,
The Peak Event of the 2023 World Anti-Corruption Day partners, work partners, and other third parties regarding the
(Hakordia) Commemoration in the Internal Bank BTN environment services provided by employees in performing their duties. It
was held at the Bank BTN Tower on December 21, 2023 with usually experiences its peak in the days leading up to Religious
various activities ranging from strengthening the integrity of the Holidays (Eid Mubarak, Christmas/New Year). The Company
resource person, Mr. Wawan Wardiana as Deputy of education always announces in a widely distributed national newspaper,
and Community Participation of the KPK RI concerning the stating that the Board of Commissioners, the Board of Directors,
prevention of corruption in the business sector, the launching and the Employees of the Company are fully committed to
of the gratuity reporting web, the awarding of awards for declining the receipt of and/or requesting any gifts or presents
employees reporting gratuities, the symbolic use of API vests class in any form either from or to our customers, debtors, partners/
of 2023, the announcement of the winners of the gratification vendors, and other related third-parties.
and the exhibition of anti-gratification poster competition and the
exhibition of anti-gratification posters by employees. Company also persuades all customers, debtors, partners/
vendors/work partners, and other parties who have or intend
The award for the gratification reporter was given by the to conduct business relations with the Company to support this
Company’s Director of Human capital, Compliance and Legal to commitment by not giving gifts or gifts of any kind, whether
3 selected employees who reported gratuities in 2023 in each directly or indirectly. Notification regarding this matter is also
category, namely the gratification reporting category with the made by the Bank through written letters to each customer,
highest number of reports and the gratification reporting category debtor, vendor, partner, business partner, and other third parties
with the highest nominal amount, and 1 selected employee with who conduct business relations with the Company.
the inspirational reporter category.
MANAGEMENT OF GRATITUITY CONTROL
At the Hakordia event, appreciation was also given to 3 Company’s sincerity in supporting the eradication of corruption
employees who won the 2023 anti-gratification poster design was proved by collaborating with the KPK to sign a commitment
competition by the Compliance and Governance Division to implement the Gratituity Control Program within the Company
Head, and symbolic giving of API Vests to 2 (two) employees since June 25, 2014. Based on this commitment, in 2015
664 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Company had internal guidelines and the Gratituity Control Unit 4. Gratituity Control Manager.
(UPG) that played an active role in disseminating awareness and 5. Gratituity Reporting Mechanism.
understanding of Gratituity and Anti-Corruption Control. 6. Gratituity Control Implementation.
Company established policies that guide the implementation Since 2019, Bank BTN had collaborated with the Corruption
of the Company’s gratification control through Special Policy Eradication Commission (KPK) in the Professional Integrity
Number KK.6-A dated April 25, 2022, concerning Gratification movement (PROFIT) through the following activities:
Control Procedures and Technical Instructions Number PT.6-A.1 1. Participation in training as an Integrity Builder (API) to
dated April 25, 2022, concerning Guidelines for Implementing oversee corruption prevention efforts;
Gratification Control. As an initiative to support Gratification 2. Participation in the Anti-Corruption campaign collaboration
Control. The circular letter regulates the following matters: program with KPK through various communication media
1. General Provisions on Gratituity. channels;
2. Basic Principles of Controlling Gratituity. 3. Self-Assessment of adequate checklist of Corruption
3. Gratituity Category. Prevention Procedure for a corporate (CEK).
GRATIFICATION REPORTING MECHANISM
The company has established gratification reporting as regulated in Special Policy Number SP. 6-A issued on April 25, 2022, on the
Gratification Control Procedure and Technical Instructions Number TI.6-A issued on April 25, 2022, on the Instructions for Gratification
Control Implementation, with the following steps:
1 2 Gratification Control Unit
Delivered via the web UPG
Filling in form (maximum 10 HK from acceptance)
via the CRMS website to UPG or (maximum 30 HK from
REPORTER acceptance) to KPK CMGD
3
Recapitulation Report Analysis Results on
and Review (10 LAWS) Report Recapitulation
Verification Reviews KPK Goal System & Reviews
Completeness Document
The SK is handed over to the
4 Reporting Party
(7HK since established)
Managed by the Agency Gratification
Determination SK
State Owned Gratuities
5 (submitted 7 HK since the decree was
issued)
Analysis
Verification Request for Data
and Status
Completeness and Information
Determination
6
Cash Account KPKNL
Country KEMENKEU
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Gratification Reporting Mechanism Figure Description: 6. In the case of gratification in the form of cash, then the KPK
1. Employees report the receipt of Gratification to the Corruption will deposit the cash that has been rendered by the reporter
Eradication Commission (KPK) through the UPG (d. CMPD) to the account of the State Treasury and then submits the
by filling out forms no later than 10 working days from the evidence of its deposit to the reporting party. Whereas if
date the gratification was received. Gratification received by the gratification rendered is in the form of goods, the KPK
the reporting party is to be kept by the reporting party until will submit it to the Directorate General of State Assets and
a decree from the KPK regarding the ownership status of the submit the evidence of submission to the reporting party.
intended gratification is issued. 7. In the event that the gratification is in the form of money,
2. Submission of the form is sent via UPG e-mail address: upq. the Corruption Eradication Commission (KPK) then deposits
btn@btn.co.id. The form used in this Circular Letter is adjusted the money that has been handed over by the reporter to the
to the type of gratification received, with the following State Treasury account and submits proof of the deposit to
explanation: the Reporter. Meanwhile, if the gratification handed over is
a.Use Form 1, if the gratification is in the form of cash and in the form of goods, the Corruption Eradication Commission
includes bribery gratification; will hand it over to the Directorate General of State Assets
b. Use Form 2, if the gratification is obtained from official and submit proof of handover to the Reporting Party.
activities;
c. Use Form 3, if the gratification is in the form of foods/ REPORTS REGARDING THE GRATIFICATION RECEIPT
drinks/parcels to welcome the holiday season. But if Throughout 2023, there were 78 reports of gratification received
the gratification associated with the holiday season is from the head office and branch offices, which consisted of
provided in the form of money/vouchers/goods then reports concerning bribery, official gratification, and gratification
continue to use Form 1. Other aspects that must also be of parcels in the lead-up to religious holidays or gratification
considered in completing the data on the form are the rejection.
inclusion of Work Units, positions, detailed descriptions
regarding the chronology/events of the gratification
referred to as well as any contact telephone numbers and Number of Gratification Reports in the Last 3 Years
e-mail addresses provided in the process of clarifying
83
reports by the UPG and the KPK. 78
3. The UPG continues the Gratification report to the KPK within
10 working days after the Gratification report was received
by the UPG. Then the KPK handles the Gratification report
which includes the:
24
a. Verification of the comprehensiveness of the Gratification
report;
b. Request for additional data and information from the 2021 2022 2023
related parties;
c. Analysis of the receipt of Gratification; and
d. The determination of the ownership status of the In 2023, one of Bank BTN’s employees was awarded by the
Gratification. The process to determine the status KPK at the World Anti-Corruption Day Commemoration Event
regarding the receipt of Gratification reports is within 30 (Hakordia) held by the KPK at Istora Senayan Jakarta on
working days after the Gratification report was received December 12, 2023. The award was directly given by the
by the KPK in full. Chairman of KPK.
4. The KPK issues a decree regarding the status of the receipt of
the gratification to the recipient/reporter of the gratification Workshop/Socialization of Anti-Corruption to The
and copies it to the UPG no later than 7 (seven) working Employee
days from the date the Decree is stipulated. If the ownership
status of the gratification is determined to be managed by Throughout 2023, the Company has carried out several activities
the agency, the gratification is submitted to the UPG to be to encourage the effectiveness of gratification control policy
managed by the Company. implementation, such as:
5. If the KPK determines the gratification as state property, the 1. Dissemination through various socialization media regarding
reporting party or recipient must render the gratification the message of anti-gratification to the whole employee as
received to the KPK no later than 7 (seven) working days from well as the Company stakeholder through the following
the date the decree was issued. Evidence of the rendering to activities:
the KPK is to be submitted to UPG. a. Socialization on the role of wives in gratification control
at the IIKPA work meeting in January 2023.
666 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
b. Implementation of internalization to all employees r. Installation of World Anti-Corruption Day (Hakordia)
regarding illegal Gratification and Anti-Bribery theme poster at Bank BTN Tower in December 2023.
Management System through Digital Room for E learning s. Infographic Internalization on the theme of World Anti-
Modules (DREAM) media in February and September Corruption Day (Hakordia) to all employees through the
2023. B-gate application, whatsapp blast and email blast in
c. Circulated an Appeal through an Internal Memo related December 2023.
to the prohibition of Gratification Ahead of Idul Fitri t. Infographic Socialization of the theme of World Anti-
1444 H to all work units in March 2023. Corruption Day (Hakordia) through the installation of
d. Branch Visit of Gratification Control Unit (UPG) in order Hakordia pennants within the Bank in December 2023.
to internalize gratification to Branch Offices. u. Infographic Socialization on the theme of World Anti-
e. Carrying out Women’s Socialization and Prevention Corruption Day (Hakordia) to stakeholders through social
of Corruption in the Family to Wives of employees at media Facebook, twitter, and Instagram in December
Menara Bank BTN in March 2023. 2023.
f. Dissemination of gratuities through poster installation in v. Organizing the peak event of the commemoration
banking Hall of Branch Office. of World Anti-Corruption Day in the Bank’s internal
g. Internalization of understanding of gratification through environment on December 21, 2023.
the display of the video “Knowing Gratification” on Bank w. Awarding to Gratification Reporters with the highest
BTN smartshare internal digital media . number of reports, the highest nominal and inspirational
h. Infographic socialization of Anti-Gratification Messages reporters.
related to the Prohibition of Gratification Ahead of 2. The signing of the Integrity Pact. The Company has an
Idul Fitri 1444 H to stakeholders through social media Integrity Pact signing program which is in line with its
Facebook, twitter, and Instagram in April 2023. commitment to implementing ISO 37001:2016 Anti-Bribery
i. Infographic socialization of Anti-Gratification Messages Management System (Sistem Manajemen Anti Penyuapan,
related to the Prohibition of Gratification Ahead of Idul SMAP) certification. The Integrity Pact is a statement from all
Fitri 1444 H to stakeholders through the Sindonews levels of the Company to commit to upholding morals and
newspaper in April 2023. integrity, protecting and maintaining the image, credibility,
j. Infographic socialization of Anti-Gratification Messages and interests of the Company by not soliciting or receiving
related to the Prohibition of Gratification Ahead of Idul bribes or gratuities from parties with conflicts of interest. The
Fitri 1444 H through the installation of anti-gratification Integrity Pact is always implemented as well as possible to
Twibbone in April 2023. support the SMAP program and gratification control. The
k. Webinar on Best Practices for Gratification Control and Integrity Pact signed by each employee is uploaded via the
corruption Prevention Strategies in the Business World Digital Room for E-Learning Modules (DREAM) media.
Sector with the Resource Person of the Director of
gratification of KPK in May 2023. 3. E-learning on Gratification Control
l. Socialization of the Anti-bribery and Gratification Internalization to all employees regarding Gratification
Management System to all vendors/ partners of goods Control material and Anti-Bribery Management System, one
and services procurement at Aston Sentul Hotel in June of which is through the Compliance Excellence program
2023. using the Digital Room for E-Learning Modules (DREAM)
m. Socialization of Gratification control, Anti-Bribery media and conducting evaluations related to the material in
Management System and WNS to BTN Stakeholders question in the form of organizing quizzes and feedbacks on
(internal and externa) through BTN website in July 2023. the material provided.
n. Conducting an Anti-Gratification Poster Design
Competition for all employees in August 2023. 4. Report on the Work Plan for the Gratification Control Program
o. Internalization through an internal memo calling for (Program Pengendalian Gratifikasi, PPG) to the KPK
rejecting gratuities related to Christmas 2023 and New Based on the KPK Letter on Guidelines for Monitoring and
Year 2024 to all employees in December 2023. Evaluation of the Implementation of Gratification Control in
p. Infographic Internalization Anti-Gratification Message 2023, every Semester the Company is required to submit a
related to Christmas 2023 and New year 2024 to all Work Plan report to the KPK through the KPK’s Gratification
employees through the B-Gate application, Whatsapp Online (GOL) application. The Company has submitted a
blast and email blast in December 2023. PPG Semester I to II Work Plan report to the KPK with details
q. Infographic socialization of Anti-Gratification Messages consisting of the following::
related to Christmas 2023 and New Year 2024 to a. Dissemination Report on anti-gratification message
stakeholders through social media Facebook, Twitter, dissemination media;
and Instagram in December 2023. b. E-learning Report on Gratification Control Technical
Guidance;
PT Bank Tabungan Negara (Persero) Tbk 667
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c. Report on the socialization of gratuities independently by b. Gratification reporting category with the highest nominal
UPG; amount.
d. Technical guidance related to PPG implementation; c. Inspirational Reporter Category.
e. Report of acceptance and/or
f. Rejection of gratuities managed by UPG; In addition, to awards to gratification reporters, appreciation was
g. Gratification Control Innovation Report. also given to the winners of the anti-gratification poster design
competition, the Most Active API Employee from the KPK and the
5. Conveying appreciation to selected gratification reporters symbolic installation of API Vests to 2 (two) representatives of the
at the celebration of World Anti-Corruption Day (Hakordia) Main and Young Integrity Building Experts (API) employees of the
2023 according to the KPK Circular Letter regarding the Class of 2023.
commemoration of world Anti-Corruption Day (Hakordia)
in 2023 which is commemorated every December 9, KPK Management of State Officials’ Wealth Report
appealed to all Ministries/ Institutions to organize a series (LHKPN)
of activities to commemorate Hakordia 2023 with the theme
“Synergy to Eradicate Corruption, for Advanced Indonesia”. As a State-Owned Enterprise, the Company consistently strives
to maintain compliance with the submission of LHKPN. The basic
In this regard, the Company appreciates employees who report provisions for the management of the Company’s State Officials’
gratuities and are committed to preventing corruption within the Wealth Report (LHKPN) are the Corruption Eradication Commission
Company so that it will inspire other employees to have such Regulation of the Republic of Indonesia Number 07 of 2016
commitment to preventing corruption, one of which is through concerning Procedures for Registration, Announcement, and
rejection and reporting of gratification. Examination of State Officials’ Wealth Reports and the Corruption
Eradication Commission Regulation of the Republic of Indonesia
Appreciation is given to gratification reporters in 2023 with 3 Number 02 of 2020 concerning Amendments to Regulations of the
(three) categories, namely Corruption Eradication Commission of the Republic of Indonesia
a. Gratification reporting category with the highest number of Number 07 of 2016 concerning Procedures for Registration,
reports. Announcement and Examination of State Officials’ Wealth Reports.
The Company’s LHKPN Management Policy
The Company is committed to the implementation of LHKPN’s obligations with the issuance of Special Policy No. 3C dated October 31,
2023 concerning Personnel Regulation and Administration, Chapter VII concerning Human Capital Services and Operations. Based on
the Special Policy, Officials within the Company who are required to report LHKPN are as follows:
1. Board of Directors, Board of Commissioners, and Board of Commissioners Organs.
2. Head of Division/Desk (or equivalent), Head of Regional Office.
3. Head of Branch and Head of Sharia Branch.
Number of LHKPN Reporting
No Position Category Amount %Reporting
1 Board of Commissioners 8 100%
2 Board of Directors 9 100%
3 SEVP 2 100%
4 Head of Division 42 100%
5 Head of Regional Office 6 100%
6 Head of Branch 108 100%
Total Mandatory Report 175 100%
668 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Number of Mandatory
No Year Report Type Number of Reporting % Compliance
Reports
1 2020 Periodic 2019 158 157 99,37%
2 2021 Periodic 2020 162 162 100%
3 2022 Periodic 2021 170 170 100%
4 2023 Periodic 2022 175 175 100%
• • All BUMN officials are required to report the 2022 Periodic LHKPN online January 01, 2023 to January 01, 2023. March 31,
2023, where if there are BUMN officials who do not fulfill these obligations they can be subject to administrative sanctions.
• Based on this, Bank BTN’s Compliance Report on LHKPN Reporting of 100% or all Mandatory Reports have completed reporting
according to the predetermined time limit, where the level of compliance can be maintained. (as of March 31, 2023).
Number of Determination (Internal Fraud) and Resolution Efforts
Number of frauds committed (Internal)
Members of the Board of
Internal Fraud in Commissioners and Members of Permanent employee Non-Permanent Employees
1 Year the Board of Directors
Previous Year Current Year Previous Year Current Year Previous Year Current Year
(2022) (2023) (2022) (2023) (2022) (2023)
Total Fraud 0 0 18 19 1 0
Resolved 0 0 10 17 1 0
In the process of
resolution in the Bank 0 0 7 2 0 0
Internal
Not yet attempted to be
0 0 0 0 0 0
resolved
Has been followed up
0 0 1 2 0 0
through the legal process
Information:
1. The number of cases in the current year is based on the Special Audit Results Report and Preliminary Review Report for the period January - December 2023.
2. Cases that have been “Resolved” are cases that have received sanction decisions from the Board of Directors - December 2023.
3. Cases that are “In the process of resolution in the Bank Internal” are cases that have not received a sanction decision from the Board of Directors until December 2023.
4. Cases that “Have been followed up through the legal process” are cases that have been “Resolved” and given criminal sanction decisions. The legal process was followed up by LGD.
Provision of Funding for Social and/or Political Provision of Funds to Related Parties and
Activities Provision of Large Funds
Provision of Funding for Social Activities is part of the Company’s The Company provides funds to related parties and large
social responsibility. Therefore, information related to the exposures which are made with the approval of the Company’s
provision of funding for social activities is described in the Social Board of Commissioners. The Company has never violated
and Environmental Responsibility section which is an integral part the Legal Lending Limit (BMPK) during 2023. The Compliance
of this annual report. Director through the Compliance Unit constantly monitors the
Company’s compliance with the BMPK provisions and reports
As for providing funds for political activities, during 2023, the it to the Financial Services Authority every semester. The
Company will not provide funds for political activities or to implementation of the provision of funds by the Company to
political parties in accordance with statutory regulations and the related parties and/or the provision of large exposure always
Company’s code of conduct. takes into account the precautionary principle as well as the
applicable laws and regulations and has complied with Bank
Indonesia regulations regarding BMPK.
PT Bank Tabungan Negara (Persero) Tbk 669
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Corporate
Governance
Amount it is regulated that the Company’s insiders are prohibited from
No Fund Provider carrying out Insider Transaction activities (Insider Trading) by
Amount (million buying or selling the Company’s Securities or other Companies
Debtor
rupiah)
that conduct transactions with the Company. Insiders referred
1 To Related Parties 48 8.556 to are as follows:
To Core Debtors: 1. Commissioners, Directors, or Employees of the Company;
2 a. Individual 10 6.88.986
2. The major shareholder of the Company;
b. Group 205 28.084.964
3. An individual who, because of his position or profession
or because of his business relationship with the Company,
Share Buyback and Bond Buyback allows that person to obtain inside information; or
4. Parties who, within the last 6 (six) months, are no longer
Throughout 2023, there were not share buyback or bond referred to in points 1, 2, and 3 above.
buyback.
The prohibition for the Company Insiders who have Insider
Bank Strategic Plan information to buy or sell the Company’s Securities is based on
the consideration of the Principle of Disclosure in the Capital
Information related to the Bank’s Strategic Plan has been Market which results in the creation of equality of information
presented in the Bank’s Strategy Sub-Chapter in the Management for each party in making investment decisions. Insiders are
Analysis and Discussion Chapter in this Annual Report. prohibited from trading the Company’s Securities if they have
material information held by Insiders that is not published yet
Transactions Containing Conflict of Interest (in this case: Insider Information) or Material Facts. Insiders
who have been informed with the Material Facts can trade
An explanation regarding transactions that contain conflict of Securities after the Material Facts are published.
interest is presented in the Management Discussion and Analysis
Chapter of this Annual Report. Transparency of Financial and Non-Financial
Conditions
Internal Dispute
Explanation regarding the Transparency of Financial and
Throughout 2023, there was no internal dispute between NonFinancial Conditions has been presented in the Sub-
employees of the Company. Chapter of Transparency for Report Submission in the Chapter of
Corporate Governance in this Annual Report.
Prevention of Insider Trading
Implementation of Sustainable Finance,
As part of the management of potential conflicts of interest, Including the Implementation of Social and
the Company has set some policies regarding Insider Trading, Environmental Responsibility
which are regulated in the Board of Directors Regulation No.
39/PD/CSD/2011 concerning the Investor Relations Activity An explanation of the application of sustainable finance, including
Policy Guidelines as well as the Board Manuals of the Board the application of social and environmental responsibility, has been
of Directors and the Board of Commissioners. In this provision, explained in Bank BTN’s 2023 Sustainability Report
670 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Report of Sharia Business
Unit Governance
The Company has established a Sharia Business Unit (UUS) 5 (Five) Basic Principles of the Sharia
Management, which is designed to guide the Company’s Business Unit (UUS) Governance of the
management to operate in compliance with the five basic Company
principles of Sharia and is also targeting broader interests. The
main interests of concern here include protecting the interests of The Company consistently implements and improves the UUS
the stakeholders and increasing compliance with the prevailing management. Such means is carried out by continuously
laws and regulations and ethical values that apply generally to advancing its services to the customers and the stakeholders
the Islamic banking industry. according to Sharia Principles which are based on 5 (five) basic
principles of GCG, namely:
Policies regarding the management of Sharia Business Units 1. Transparency: directness in providing material, relevant
(UUS) in the Company refer to several regulations, including the information, and transparency in the decision-making
following: process;
1. Law No. 21/2008 concerning Islamic Banking dated July 2. Accountability: accuracy and validity of the information
16, 2008; presented about the effective Company management in
2. OJK Regulation Number 12 of 2023 concerning Sharia accordance with the purpose;
Business Units. 3. Responsibility: the Company’s management adheres to the
3. Bank Indonesia Regulation No. 11/33/PBI/2009 concerning prevailing laws and principles of a healthy UUS management;
the Implementation of Good Corporate Governance for 4. Professionalism: possessing competence, ability to act
Sharia Commercial Banks and Sharia Business Units; objectively and free from any influence/pressure, and
4. Bank Indonesia Circular Letter No. 12/13/DPbS dated committing to developing Sharia business;
April 30, 2010, concerning the Implementation of Good 5. Fairness: upholding justice and equality in defending the
Corporate Governance for Sharia Commercial Banks and rights and satisfying the interests of the stakeholders in
Sharia Business Units; accordance with the prevailing legislation.
5. Board of Directors Decree No. 02/KD/DIR/ SPMD/2015
regarding the Organizational Structure of PT. Bank Tabungan
Negara (Persero) Tbk Head Office; Structure of Sharia Business Unit (UUS)
6. The Company’s Articles of Association. of the Company
The Company’s Sharia Business Unit (UUS) is managed by the
Director of UUS, who delegates to the Division of UUS and Deputy
of UUS, under the supervision of the Sharia Supervisory Board as
outlined in the following UUS management structures graph:
PT Bank Tabungan Negara (Persero) Tbk 671
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Corporate
Governance
Sharia Banking Division
DCD
(SHAD)
Secretary
M S N
Sharia Funding Sharia Financing
& Treasury Deputy Business Deputy
M N N M N
Consumer Comercial Non Sub &
Commercial Subsidized
Funding & Funding & Treasury Digital Banking Consumer
Financing Mortgage
Service Service Financing
M N
Consumer Goverment Non
Money & Card & Digital Commercial Subsidized
Funding & & Education Subsidized
Capital Market Channel Financing RM Mortgage
Service Funding Mortgage
M N M
Institution Corporat Commercial Developer
Liquidity &
Hajj & Umrah Funding & Digital Financing Institution Non Mortgage
ALM
Zizwaq Banking Analyst Sales
M N
Consumer & Consumer
Comemrcial Financing Consumer
Stakeholder
Funding Policy & Financing &
Relation Sales
Policy & Product Adm Support
Development Development
Commercial Financing
Monitoring & Restructuring RM
Commercial Financing
Monitoring & Restructuring
Analyst
Commercial Policy & Product
Development
Vision and Mission of Sharia Business Unit 2. Developing human capital of high quality and integrity as
well as implementing good Corporate Governance and
In conducting its operations, the UUS of the Company lives up to Compliance;
the following Vision and Mission statements: 3. Increasing the competitive advantage with the latest
information technology;
Vision 4. Caring about the Social and Environmental interests,
“Becoming a leading Sharia Bank in housing financing and
associated industry”.
Sharia Supervisory Board (DPS)
Mission
In achieving the vision above, the Company will undertake the To ensure a Sharia Financial Institutions (LKS) in adhering to
following missions: their Sharia principles, the Company is supervised by the Sharia
1. Providing innovative products, programs, and featured Supervisory Board (DPS). This Board is responsible to provide
services with a focus on housing financing and associated advice and suggestion to the Board of Directors. The Board also
industry with economical financing resources; supervises the Company’s business activities to be in accordance
with sharia principles (Article 1, Paragraph (12) of PBI No.
11/10/PBI/2009 on sharia business unit).
672 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
ITPD CRSD & CAND ERMD CRD RRD
N S M S
Sharia IT Operatioins Deputy President director KCS
N N M
Finance Consumer
Operaton Sharia IT Commercial Strategic
Accounting Collection Service Quality
& Business Strategic & Asset Planning &
& General Recovery & & Network
Support Development Management Development
Support Asset Sales
N S
Commercial
Sharia Sharia IT Financial Adm Early Bucket Asset Sales & Strategic Brach Sharia
Operations ** Development & Policy (*) (*) Restructuring Planning Perfomance Enterprise Risk
(*)
N S
Sharia IT Commercial Network Sharia
Settlement Financial Midle Bucket Sharia
Quality Financing & Office Commercial
Operations Reporting (*) (*) Compliance
Assurance Document Channeling Financing Risk
N N S
Financial Service
Sharia IT
Reconsiliation Reconciliation Sharia Policy Quality & Sharia Retail
Business Asset Sales Legal
& Support & Controlling & QA Group Handling Financing Risk
Partner
(*) Management
Consumer Asset
Human
Financing Management
Capital
Document Support
Procurement
Collection
& General
Support
Service
Appointment of The Sharia Supervisory Board
(DPS) Members
A member of the Sharia Supervisory Board must possess several f.
Never been committing fraud (scam, embezzlement,
relevant qualities, including: and/or other fraudulent conduct) in banking, finance,
1. Integrity, e.g.: and other areas of business, nor prosecuted for criminal
a. Good personality and morals. acts (as evidenced by a statement from the person
b. Legally competent. concerned).
c. Committed to complying with and practicing the Sharia 2. Competence; at least possessing related knowledge
Supervisory Board Charter, sharia banking provisions, and experience in Sharia Economic Law as proven with
and other prevailing regulations in a professional approval/recommendation letter from DSN-MUI, and
manner. general knowledge in banking and/ or financial sector. To
d. Committed to the development of healthy and solid improve their competency, the DPS members must be willing
sharia banking. to continuously develop through education and training.
e. Unlisted in the fit and proper no-pass list as set forth in This includes an induction program as a medium of learning
the terms of fit and proper test regulated by the Financial about the Company in a relatively brief time to carry out their
Services Authority (OJK). duties effectively and efficiently.
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Corporate
Governance
3. Reputation; within at least 5 (five) years before being Structure, Number, and Composition of Sharia
nominated and during their term of office: Supervisory Board
a. Unlisted in the blacklist and non-performing list managed
by Financial Services Authority (OJK). The Company’s Sharia Supervisory Board (DPS) has been
b. Having never been declared bankrupt. appointed based on the requirements by in accordance with
c. Having never been a shareholder, commissioner, or Bank Indonesia Regulation No. 11/10/ PBI/2009 on Sharia
director of a company and/or manager of a business Business Unit as amended by Bank Indonesia Regulation No.
entity declared guilty of causing a company and/or a 15/14/PBI/2013 which obliges the DPS members to have
business entity to be declared bankrupt. integrity, competence, and reputation in finance.
d. Having never been convicted due to a criminal offense The composition of the Sharia Supervisory Board (DPS) has
against state finances and/or associated with the been regulated in the Charter of Supervisory Board stipulated
financial sector. as follows:
e. Having never been a director or commissioner whom 1. DPS must consist of at least 2 (two) people and 3 (three)
while holding the position do the following: people at most.
1) failed to conduct the annual GMS. 2. DPS is chaired by a chairperson appointed from one of its
2) whose accountability as such director and/or members.
commissioner was once unacceptable to a GMS. 3. DPS members are appointed by GMS.
3) caused an OJK-licensed, approved, or registered
company to fail to meet the obligation of submitting the Changes and Composition of the Sharia
annual report and/ or financial statement to the OJK. Supervisory Board in 2023
Procedure Appointment of Sharia Supervisory Information regarding the Changes and Composition of the
Board (DPS) Members Sharia Supervisory Board can be seen in the Company Profile
Chapter in the Profile of the Company’s Sharia Supervisory
The Sharia Supervisory Board (DPS) member is appointed Board section in this Annual Report.
through the following stages:
1. The Remuneration and Nomination Committee recommends Profile of Sharia Supervisory Board
member candidates to the Board of Commissioners.
2. In case a member of the Remuneration and Nomination Information regarding education, work experience, DPS
Committee has a conflict of interest with a candidate for the appointment period, concurrent positions, and affiliations is
DPS member, the reason for disagreement must be disclosed available in the Chapter of Company Profile in the Profile section
in the recommendation. of the Company’s Sharia Supervisory Board in this Annual
3. From this recommendation, the Board of Commissioners via Report.
the Board of Directors proposes the candidate to DSN-MUI.
4. DSN-MUI determines whether to approve or disapprove Term of Office of Sharia Supervisory Board
of the prospective candidates proposed by the Board of
Directors. The DPS’ term of office commences on the date of appointment to
5. The Board of Directors must submit an approval request the closing of the following 5 (fifth) annual GMS, notwithstanding
to Financial Service Authority (OJK) for the prospective the right of the GMS to dismiss the officer concerned according
candidate. to the prevailing regulations. After the term of office is over,
6. OJK approves or disapproves of the prospective candidates. a member may be reappointed by taking into account the
7. The candidate who has received approval from DSN-MUI prevailing regulations.
and FSA is appointed in the GMS.
8. Such an appointment before obtaining approval from the Work Guidelines, Duties, and Responsibilities
Financial Service Authority (OJK) must be reported by the of Sharia Supervisory Board
Company to OJK no later than 10 (ten) calendar days
following the date of appointment. DPS has a Sharia Supervisory Board Charter which was ratified
9. The candidate whose the position has yet to be effective has through Sharia Supervisory Board Decree No. 01/DPS-BTN/
not yet assumed their duties and responsibilities as a DPS III/2023 dated 31 March 2023. The Sharia Supervisory Board
member and is unable to make legally binding decisions. Charter is prepared based on sharia principles, provisions of
Consequently, they are not entitled to the rights and the Articles of Association, applicable laws and regulations,
obligations of a DPS member. Shareholder directions and best practices. Good Corporate
10. In the event that DPS members are not appointed by the GMS Governance.
within a period of 3 (three) months from the date in question,
it becomes invalid.
674 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
The Charter serves as the guidelines for DPS in performing its 1) In the case that the fatwa is available, DPS shall
duties in a more organized and effective manner. Below is the tailor the contract of such products with the fatwa.
content of the charter: 2) In the case the fatwa is not yet available, DPS shall
propose to the Board of Directors to complement the
General Provisions, Purpose of Charter new product with a fatwa.
Chapter I
Establishment d. Review the suitability of the system and procedures of the
Chapter II DPS Duties, Responsibility, and Authority
new products to be promoted in compliance with sharia
principles.
Chapter III Membership, Composition of the Board e. Provide advice on sharia over the new products.
Chapter IV Remuneration and Facilities, Meeting, Minutes f. Evaluate the compliance with sharia principles over the
policies and procedures to manage risks inherent in the
Supporting Work Unit for the Implementation of
Chapter V Company’s new products and/ or activities.
DPS Duties and Responsibilities
9. Supervising the UUS activities.
Chapter VI Others
a. Carry out analyze reports submitted by and/or requested
from the Board of Directors, the implementation of the
Duties and Responsibilities of Sharia internal audit function, and/or compliance function to
Supervisory Board recognize sharia principles implementation quality in
fundraising and distribution as well as banking services.
The Sharia Supervisory Board is responsible to provide advice b. Set the number of transaction spot checks (sample) to
and suggestion to the Director of UUS and to monitor UUS be examined in view of sharia principles implementation
activities so as to remain in accordance with sharia principles. quality of each activity.
The duties and responsibilities of DPS include: c. Examine the spot-checked transaction document (sample)
1. Assessing and ensuring the compliance with sharia principles to acknowledge compliance with sharia principles as
by the Company in its operation and products. required in the internal policies, including:
2. Supervising the development of new Sharia products to - The document of goods purchasing for the
comply with the DSN-MUI fatwa. murabahah contract as proof of the murabahah
3. Providing sharia-based opinion about the new products transaction.
and/or restructured financing by referring to the provisions - The document of customer business report for the
governing sharia principles implementation and UUS mudharabah/musyarakah contract as a basis for
business activities. yielding distribution calculation.
4. Request for a fatwa to DSN-MUI required for sharia-based d. Inspect, examine, and request clarification and/or
new products. confirmation to UUS staff and/or customers to verify the
5. Regularly reviewing the fulfillment of sharia principles on document checking when required.
the compliance with sharia principles on the mechanism of e. Review the internal sharia policy in case of inconsistency
fundraising and distribution as well as banking services. between the principle and the activity.
6. Requesting for data and information relating to the sharia f. Provide advice on sharia over the fundraising and
aspects from the related/relevant Company’s work units in distribution as well as banking services by UUS.
sharia activities performed. g. Report the DPS supervision result to OJK using an
7. Performing its role in accordance with the good governance established format at least 2 (two) months following the
(GCG) principles. end of each semester.
8. Supervising the development of new sharia-related products h. Provide sufficient time to best perform their duties and
made by the Company: responsibilities.
a. Request for clarification from the Board of Directors and/ 10. Bank Risk Management:
or relevant Company officials regarding the objectives a. Conduct an evaluation (review) of UUS risk management
and characteristics of the new products to be promoted. policies related to compliance with sharia principles at
b. Ensure the availability of fatwa from DSN-MUI for the least 1 (once) a year.
new products: b. Carry out evaluate the responsibility of the Board of
Directors for the implementation of risk management
policies related to compliance with sharia principles at
least on a quarterly basis.
PT Bank Tabungan Negara (Persero) Tbk 675
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Corporate
Governance
Concurrent Position Policy of Sharia Supervisory Board
The Sharia Supervisory Board members may hold a concurrent position as a DPS member at most in 4 (four) other sharia financial
institutions, with the priority on companies affiliated with the Company›s business group. The DPS members are not allowed to hold a
concurrent position as a consultant throughout BUS and/or UUS in Indonesia.
Name Position Position at other companies/ Institutions Name of the other company/ institution
Chairman
Prof. Dr. Muhammad Quraish of Sharia
Chairman of Sharia Supervisory Board CIMB Niaga
Shihab, MA Supervisory
Board
Member Member of Sharia Supervisory Board Bank Syariah Indonesia (BSI)
Dr. Mohamad Hidayat, MBA, of Sharia
Chairman of Sharia Supervisory Board Asuransi BRIngin Life Syariah
MH* Supervisory
Board Chairman of Sharia Supervisory Board AJ Manulife Syariah
Member Member of Sharia Supervisory Board OCBC NISP
Mohammad Bagus Teguh of Sharia
Member of Sharia Supervisory Board Maybank Indonesia
Perwira, LC. MA Supervisory
Board Chairman of Sharia Supervisory Board Manulife Aset Manajemen Indonesia
Member of Sharia Supervisory Board PT Indomobil Multi Finance Indonesia Syariah
Member
Muhammad Faiz, Lc., of Sharia Member of Sharia Supervisory Board Unit Usaha Syariah PT Bank Permata, Tbk
M.A.** Supervisory
PT Bank Tabungan Pensiunan Nasional (BTPN)
Board Member of Sharia Supervisory Board
Syariah
* Cease to serve on March 15, 2023
** Effective November 29, 2023
Management of Conflict of Interest In Sharia Supervisory Board
The Sharia Supervisory Board members must avoid or prevent any potential conflict of interest. In case of conflict of Interests, they are
prohibited from taking any action that could harm or reduce the profit of the Company. They must also disclose such a situation in every
decision and inform the Board of Commissioners.
The Sharia Supervisory Board members are subject to any regulations on conflict of interests and other regulations applicable to the
Company. Whenever encountering conflict of interest, DPS members shall:
1. Make a written report submitted to the Board of Commissioners on any potential or actual conflicts of interest which significantly
influence the Company’s finance and the reputation of the Company, the Board of Commissioners, DPS, and the Board of Directors.
2. Not participate in the assessment process on any activities inflicting such conflicts of interest.
3. Participate in meetings, but not in the decision-making.
Share Ownership of the Sharia Supervisory Board
Shareholding
Name Position
Other
Bank BTN Non-Bank Financial Institutions Other Companies
Banks
Prof. Dr. H. Muhammad Quraish
Chairman Nil Nil Nil Nil
Shihab, MA
Dr. H. Mohamad Hidayat, MBA,
Member Nil Nil Nil Nil
MH*
H. Mohammad Bagus Teguh
Member Nil Nil Nil Nil
Perwira, Lc, MA
Muhammad Faiz, Lc., M.A.** Member Nil Nil Nil Nil
* Cease to serve on March 15, 2023
** Effective November 29, 2023
676 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Implementation of DPS’s Activity Report
Internal Meeting Of The Sharia Supervisory Board
No Date Meeting Agenda Participants Presence
New Mobile ABnking Opinion Request
One Billing Opinion Request (Uniformity of Customer
1 January 19, 2023 Installment Dates) DPS and UUS Management All DPS were present
Project Tiger
USS Performance Highlights for December 2022
Request for Opinion on Fund Disbursement Plan Should
Not Be recognize as Revenue (TBDSP) in 2023
2 February 16, 2023 Request for Special Policy Opinion on BTN iB Current DPS and UUS Management All DPS were present
Account
USS Performance Highlights for January 2023
BTN Emas iB Savings Opinion Request
3 March 14, 2023 DPS Charter 2023 DPS and UUS Management All DPS were present
USS Performance Highlights for February 2023
USS Performance Highlights for March 2023
4 April 17, 2023
Sharia Supervisory Board (DPS) Agenda
DPS and UUS Management All DPS were present
USS Performance Highlights for April 2023
5 May 23, 2023
Results of Sampling Evaluation and Sampling Monitoring
Request for Opinion on Proposed Adjustment of BTN iB
Prima Giro Counter Ratio
Request for Opinion on the Implementation of Securities
Trading
6 June 9, 2023 DPS and UUS Management All DPS were present
Request for Opinion on Payment Procedures for Insurance
Financing of BTN Subsidized KPR iB
Request for Opinion on Adjustment of Accelerated
Repayment of KPR BTN iB
Request for Opinion on KUR BTN iB Financing Proposal
TBDSP 2023 Fund Disbursement
7 July 24, 2023 Proposed Distribution of TBDSP Funds for Community DPS and UUS Management All DPS were present
Development Program in East Kalimantan Province
USS Performance Highlights for June 2023
Request for Response to letter from DPS BP Tapera
Request for Opinion Recording and write-off Sukuk Ijarah
Berlian Laju Tanker
Request for Opinion on BTN Rumah Tapera iB Savings
8 August 25, 2023 DPS and UUS Management All DPS were present
Product Development
Request for Investment Financing Opinion at Bengkulu
Muhammadiyah Hospital
USS Performance Highlights for July 2023
Follow-up to the Compliance Director’s meeting with DPS
2022 DPS, UUS Management,
Overview of USS performance as of August 2023 Compliance Director, and
9 September 1, 2023 All DPS were present
Compliance and Governance
Sharia Branch Office (KCS) compliance map Division (CMGD)
Overview of DPS Activities and Sampling Results in 2023
Request for Opinion on the Implementation of fund
Management Certificate Transactions Based on Sharia
Principles
10 September 25, 2023 Request for Opinion on Reward Point Program for DPK DPS and UUS Management All DPS were present
Retail Customers
2023 TBDSP Fund Utilization Report
USS Performance Highlights for August 2023
USS Performance Highlights for September 2023
11 October 27, 2023 Sampling Result Evaluation DPS and UUS Management All DPS were present
Sharia Operational Discussion
PT Bank Tabungan Negara (Persero) Tbk 677
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Corporate
Governance
No Date Meeting Agenda Participants Presence
Implementation of Sharia Risk Management
Request for Opinion on Coaching Cooperation with Third DPS, UUS Management, and
12 November 27, 2023 Parties Enterprise Risk Management All DPS were present
DPS Work Plan 2024 Division (ERMD)
USS Performance Highlights for October 2023
Development of Marketing Cooperation Bancassurance
13 December 20, 2023 DPS and UUS Management All DPS were present
Activities.
Frequency and Attendance of Meetings
Sharia Supervisory Board Internal Meeting Sharia Supervisory Board Joint Meeting
Attendance Number and Percentage Attendance Number and Percentage
Name Position
Number of Number of Number of Number of
Percentage Percentage
Meeting Attendance Meeting Attendance
Prof.Dr.H.Muhammad
Chairman 13 13 100% 2 2 100%
Quraish Shihab, M.A.
Dr. H. Mohamad Hidayat,
Member 3 3 100% 0 0 -
M.B.A, M.H.*
H. Mohammad Bagus Teguh
Member 13 13 100% 2 2 100%
Perwira, Lc., M.A.
Muhammad Faiz, Lc.,
Member 1 1 100% 0 0 -
M.A.**
* Cease to serve on March 15, 2023
** Effective November 29, 2023
Frequency and Procedures of Advice-Giving Supervision of Sharia Principle Implementation in the Capital Market for
Issuers or Public Companies
Throughout 2023, DPS provided 32 (thirty-two) opinions and were expressed in response to the business development of the UUS to
remain compliant with Sharia Principles.
No Date Opinion No Date Opinion
Bank’s New Product Opinion of Supply Payment Procedures for iB Subsidized
1 January 06, 2023 15 June 09, 2023
Chain Financing (SCF) BTN iB BTN KPR Financing Insurance
2 January 19, 2023 New Mobile Banking Accelerated Repayment Adjustment of
16 June 09, 2023
Bank’s New Product Opinion of Mobile KPR BTN iB
3 January 19, 2023
Banking
17 July 24, 2023 KUR BTN iB Financing
4 January 19, 2023 one Billing
Tearing Percentage of 2023 TBDSP Fund
5 January 19, 2023 Project Tiger 18 July 24, 2023
Disbursement
February 16,
6 2023 TBDSP Fund Disbursement Plan Community Development Program of East
2023 19 July 24, 2023
Kalimantan Province
February 16, Response to Current Account BTN iB
7
2023 Product Special Policy Recording and Write-off Sukuk Ijarah
20 August 25, 2023
Berlian Laju Tanker
8 March 14, 2023 BTN Emas iB Savings
9 March 14, 2023 DPS Charter 2023 BTN Rumah Tapera iB Savings Product
21 August 25, 2023
Development
Bank’s New Product Opinion of BTN
10 March 28, 2023
Emas iB Savings Application for Bengkulu Muhammadiyah
22 August 25, 2023
Hospital
Bank’s New Product Opinion of Debit
11 March 31, 2023
Card/ Debit Visa Paywave Bank’s New Product Opinion of BTN
23 August 25, 2023
Administration and Process Fee of BTN iB Rumah Tapera iB Savings
12 May 23, 2023
Subsidized KPR
Approval of the Sharia Conformity
BTN iB Current Account Counter Ration Declaration for the issuance of long-term
13 June 09, 2023 September 1,
Adjustment 24 Sukuk Mudharabah carried out without
2023
14 June 09, 2023 Securities Trading Execution going through the Public Offering of Bank
Tabungan Negara I Year 2023 Phase I
678 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
No Date Opinion Party Entitled to Conduct The Assessment
Implementation of Fund Management
September 25, DPS conducted a self-assessment on its performance in 2022
25 Certificate Transactions based on Sharia
2023 in the DPS internal meeting. The assessment is conducted by
Principles.
evaluating the achievement of DPS performance indicators
September 25, Provision of Reward Point Program to DPK
26 throughout 2023. In the evaluation process, DPS coordinates with
2023 Retail Customers
the DPS secretariat unit in terms of administration, documentation
September 25,
27 2023 TBDSP Fund Use report and data so that the performance evaluation process can be
2023
carried out accurately.
November 27,
28 Coaching Cooperation with Third Parties
2023
Results of Performance Assessment of DPS
December 20, Development of Marketing Cooperation
29
2023 Bancassurance Activities
During 2023, DPS has carried out its duties and responsibilities
December 27, BTN iB Refinancing Multibenefit Financing
30
2023 with MMQ contract
well. In the Sharia Consideration/ Briefing Aspects, DPS has
conducted 13 (thirteen) DPS meetings, including 1 (one) meeting
December 27, Multipurpose Financing (Soft Financing)
31
2023 of BTN iB Employees with MMQ contract
with the Enterprise Risk Management Division (ERMD), and 1
(one) meeting with the Compliance Director. During 2023,
December 27, BTN iB Property Financing Ijarah
32 DPS has issued 32 sharia recommendation opinions. For the
2023 Muntahiya Bit Tamlik Scheme
Supervision Aspect, DPS has also conducted Sharia Quotation
Test activities on the course of KCS operational activities in order
Performance Assessment of DPS to ensure compliance with Sharia principles for the operations
and business of USS Bank BTN. The number of sampling
Procedure of Performance Assessment of DPS activities increased from the previous year from 10 KCS to 16
Sharia Supervisory Board performance evaluation is carried out for KCS. As for the DPS Reporting Aspect, in 2023 DPS has reported
a period of 1 (one) year. In the first stage, DPS members evaluate on the Sharia Supervisory Board Supervision Results Report for
their performance using the self-assessment method. In the second the Second Semester of 2022 and the First Semester of 2023
stage, Remuneration and Nomination Committee will discuss on time. Such performance has fulfilled the requirements of the
the results of the self-assessment and performance assessment of duties and responsibilities of the Sharia Supervisory Board.
DPS and use them as input to the Board of Commissioners to be
subsequently determined by the Annual GMS. Remuneration and Other Facilities for DPS
Criteria of Performance Assessment of DPS The DPS Charter organizes the terms of salary or honorarium
or remuneration and/or benefits for DPS members as stipulated
The DPS performance assessment is conducted by taking into by GMS. In the event that the GMS delegates the Board of
account the duties and responsibilities of DPS in 2023, which Commissioners to determine the amounts, the decision will be
include aspects in terms of the provision of consideration/ made in the Board of Commissioners’ meeting by taking into
direction on sharia, observation on sharia supervision, and DPS account the recommendations from the Remuneration and
reporting. Nomination Committee.
Remuneration for Sharia Supervisory Board (DPS) in 2023
Chairman Member
Types of Remuneration
and Other Facilities
Person In Million Rupiah Person In Million Rupiah
Remuneration
Honorarium/ Salary 1 420 1 378
Routine allowance (Tj. PPh21) 1 18 1 16.2
Holiday Allowance
Performance Bonus
Total of Remuneration (a)
Post-Servise Insurance
Transportation Allowance
Total of Other Facilities (b)
Total Received (a) + (b)
PT Bank Tabungan Negara (Persero) Tbk 679
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Corporate
Governance
Mechanism for The Resignation and Dismissal through Confirmation of the Appointment of the UUS Director
of Sharia Supervisory Board (DPS) Members of PT Bank Tabungan Negara (Persero) Tbk. His brief profile
is available in the Company Profile Chapter in the Board of
The position in DPS shall be terminated if: Directors Profile section of this Annual Report.
1. A member’s term of office has been over in accordance with
the Company’s Articles of Association. Duties and Responsibilities of The UUS Director
2. A member resigns in compliance with the applicable
provisions. The Director of UUS manages UUS prudentially in accordance
3. A member no longer satisfies the regulatory requirements. with the sharia principles by following the Company’s Article of
4. A member passes away. Association and GCG best practices.
5. A member is dismissed based on the GMS decision.
Head of Sharia Business Division
The mechanism for DPS member resignation is as follows:
1. A DPS member reserves the right to resign from their position In performing the operational activity, the Director of UUS is
by submitting notification in writing about their intent to the assisted by the Head of the Sharia Business Division. Based on
Board of Directors before his/her resignation. the Company’s Guidebook, below are the duties and authorities
2. The Company must announce this information to the public of the Head of the Sharia Business Division:
and communicate this matter and propose the replacement 1. Establishing a proposal of the work plan and budget (RKAP)
candidate to OJK at least 2 (two) working days after receiving on the corresponding field according to the applicable terms.
the resignation letter and nominate replacement candidates 2. Developing a strategic plan for the UUS.
for DPS members. 3. Formulating policies relating to the UUS.
3. If the number of DPS members is less than the minimum 4. Ensuring the secretarial function of DPS.
number as regulated in applicable legislation following this 5. Ensuring the operation and performance of the UUS.
resignation, the Company must then appoint a new DPS 6. Managing and controlling any risks existing within their
member according to the relevant regulation. professional context.
4. A DPS member who resigns before their term of office ends 7. Applying GCG in the respective unit
must be held responsible for their tasks during their active
tenure, as reported in the incoming Annual GMS. Report on the Implementation of the
5. Any termination and/or resignation of DPS members must Company’s UUS Activities
be reported to OJK within 10 (ten) calendar days after the
effective date of a termination and/or resignation. Transparency of Financial and Non-Financial Conditions,
GCG Implementation Reports and Internal Reporting
Director of Sharia Business unit (UUS) Throughout 2023, the Bank has published quarterly financial
of the Company reports both through the website www.btn.co.id and through
newspapers, and reported them to regulators in accordance with
The Company’s Sharia Business Unit (UUS) is led by the Director regulations and on time. A recapitulation of the publication of
of Sharia Banking who is fully responsible for the implementation quarterly financial reports through newspapers and online media
of sharia business management prudentially in accordance with is as follows:
the sharia principles. The appointment of the Director is based on
integrity, competence, adequate financial reputation, experience
Quarterly Newspaper Date
as a bank executive officer in bank’s operations, and passing
the fit and proper test as required in Bank Indonesia Regulation Investor Daily
IV-2022 Bisnis Indonesia February 17, 2023
No.14/6/PBI/2012 on fit and proper test in Sharia Banks and
www.btn.co.id
Sharia Business Units.
Investor Daily
I-2023 April 27, 2023
www.btn.co.id
Currently, the position of director of the Company’s Sharia
Business Unit is held by Mr. Hirwandi Gafar as stipulated in the II-2023 www.btn.co.id July 21, 2023
Meeting on December 3, 2019, and has obtained OJK approval
Indonesian Business
through Letter number SR-6/ PB.1/2021 dated March 2, 2021, III-2022 November 28, 2023
www.btn.co.id
680 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
List of Consultants, Advisors or the equivalent used by Number of Deviations (Internal Fraud) that Occurred and
UUS Bank BTN Settlement Efforts by UUS
Based on the Cooperation Agreement document between UUS In order to reduce internal irregularities (internal fraud) committed
Bank BTN and consultants related to activities and operational by management, permanent and non-permanent employees
activities at UUS Bank BTN, throughout 2023 UUS Bank BTN has (honorary and outsourced) related to the work processes and
collaborated with consultants, namely the Indonesian Banking operational activities of UUS Bank BTN which significantly affect
Development Institute (LPPI) for Drafting/Financing Policy the performance conditions of UUS Bank BTN, UUS Bank BTN
Preparation consultant services Consumer. carries out various preventive measures against the possibility of
internal fraud committed by employees.
During 2023, irregularities/fraud related to UUS work processes and operational activities can be explained in the following table:
Number of Cases Performed By
board of Commissioners Permanent employee Temporary employees
Internal Fraud in 1 year
Previous year Current year Previous year Current year Previous year Current year
Total Fraud - - 2 1 - -
It has been resolved - - 2 1 -
In the process of being resolved
- - - - - --
internally at UUS
No solution has been attempted
- - - - - -
yet
It has been followed up through
- - - - - -
the legal process
Information:
1. The number of cases in the current year is based on the Special Audit Results Report and Preliminary Review Report for the period January - December 2023.
2. Cases that have been “Resolved” are cases that have received sanction decisions from the Board of Directors - December 2023.
3. Cases that are “In the process of resolution in the Bank Internal” are cases that have not received a sanction decision from the Board of Directors until December 2023.
4. Cases that “Have been followed up through the legal process” are cases that have been “Resolved” and given criminal sanction decisions. The legal process was followed up by LGD.
Number of Legal Problems and Settlement Efforts by UUS Non-Halal Income and Its use
Throughout 2023, civil and criminal legal issues faced by UUS Non-halal income obtained includes, among other things, fines or
Bank BTN and which have been submitted through the legal interest income from placements with Bank BTN (Parent) which are
process, are as follows: used as liquidity funds for Sharia Branch Offices. The total income
earned during 2023 (in full Rupiah figures) is as follows:
Amount
Legal Issues December 31,
Civil Criminal No. Description
2023
It has been completed (has
18 0 Sources of Benevolent Funds at the
permanent legal force). 1. 2.271.854.526
Beginning of the Period
In the process of being resolved. 16 1
2. Receipt of Benevolent Funds
Total 34 1
A. Infaq -
B. Alms -
In resolving legal problems faced by UUS of Bank BTN,
C. Productive benevolence refunds -
deliberation is always prioritized when facing disputes with
D. Fine 120.591.195
customers. However, if deliberation cannot resolve the dispute,
then UUS Bank and the customer agree to resolve the dispute E. Non-halal acceptance 1.012.764
using arbitration or through a judicial institution based on Total Receipts 121.603.959
applicable laws and regulations and in accordance with Sharia
Principles.
PT Bank Tabungan Negara (Persero) Tbk 681
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Corporate
Governance
December 31, Conduct a UUS GCG Self Assessment
No. Description
2023
In order to create a healthy, prudent and resilient sharia banking
3. Use of Benevolent Funds
industry, Bank BTN as an entity operating in the banking sector,
A. Productive Benevolent Fund - through its Sharia Business Unit, is obliged to implement Good
B. Donations - Corporate Governance and comply with Sharia Principles.
Implementation of GCG is an effort to protect stakeholder
C. Other uses are for the public
2.270.866.258 interests and increase compliance with laws and regulations and
interest
ethical values generally accepted in the sharia banking industry.
Total Usage 2.270.866.258
GCG implementation requires an assessment to see the extent of
Increase (Decrease) in Sources of
4. (2.149.262.299) progress towards the GCG principles that have been implemented
Benevolent Funds for Use
by the Company. This assessment is also useful for ensuring
Sources of Benevolent Funds at the End continuous improvement in the quality of GCG implementation
5. 122.592.227
of the Period
in business processes. UUS Bank BTN has carried out a self-
assessment in accordance with BI/OJK regulations which require
the Bank to carry out its own assessment (internal self-assessment)
on the implementation of GCG.
The results of the Bank BTN UUS self-assessment for the period January to December 2023 can be presented as follows:
No. Factor Weight (%) Rating Mark
1 Implementation of the duties and responsibilities of the Director in charge of UUS 0.35 1.00 0.35
2 Implementation of the duties and responsibilities of the Sharia Supervisory Board 0.20 1.00 0.20
Pelaksanaan Prinsip Syariah dalam kegiatan penghimpunan dana dan penyaluran dana
3 0.10 2.00 0.20
serta pelayanan jasa
4 Distribution of funds to core financing customers and storage of funds by core depositors 0.10 2.00 0.20
Transparency of Financial and Non-Financial Conditions, GCG Implementation Reports and
5 0.25 2.00 0.50
Internal Reporting
Total Composite Value 1.00 1.75
Number Criteria 2
Predicate GOOD
Implementation of Compliance with Sharia Principles
Based on the results of the Self Assessment that we have carried
out, the composite score for the Sharia Business Unit of PT Bank Based on OJK Regulation Number 46/POJK.03/2017 dated
Tabungan Negara (Persero) Tbk is 1.75 with criteria number 2 12 July 2017 concerning the Implementation of Compliance
and the predicate "Good", this composite score is the same as Functions for Commercial Banks, the Company, through the
the previous year's composite score. This reflects that the Bank's Director in charge of the Compliance Function, coordinates with
management has implemented GCG which is generally quite the Sharia Supervisory Board regarding the implementation of
good and consistent. This is reflected in adequate fulfillment the compliance function towards Sharia Principles. In 2023, a
of GCG principles. If there are weaknesses in the application coordination meeting was held between the Director in charge
of GCG principles, then in general these weaknesses can be of the Compliance Function, the Director of UUS and the
resolved properly by Bank management. Sharia Supervisory Board 1 (one) time on September 1 2023
682 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
to ensure that the implementation of the monitoring function for funds, which can influence behavior. Bank third party fund
compliance with sharia principles in the BTN Sharia Business customers. Return Risk Measurement is based on assessment
Unit (UUS) was good. at the Head Office and Branch Offices results using parameters/indicators, namely the composition
it has been carried out well by the Sharia Supervisory Board. of third party funds, the bank's strategy and performance
Overall, the implementation of the supervisory duties of the in generating profits/revenue as well as the behavior of
Company's Sharia Supervisory Board regarding the new product third party fund customers. These three indicators are used
development process and supervision of the Bank's activities has by the Treasury Department Sharia Business Unit (UUS) in
been reported through the Sharia Supervisory Board Supervision managing Return Risk. In order to monitor Yield Risk and
Report per 6 (six) months, ending in June and December. ensure that the returns given to customers are maintained,
the Sharia Banking Division (SHAD), in this case the Treasury
SHARIA BUSINESS UNIT RISK MANAGEMENT REPORTING Department, manages policies related to special Financing
In the 2023 period, UUS has submitted a Quarterly Risk Profile Profit Sharing margins in coordination with business units, in
Report to OJK in accordance with the provisions, namely as this case the Commercial Financing Department and Branch
follows: Offices. Sharia.
1. 128/DIR/ERMD-SHAD/I/2023 Submission of BTN Sharia b. Investment Risk Management
Business Unit Risk Profile Report for Quarter IV/2022. Investment Risk is the risk resulting from the Bank sharing in the
2. 444/DIR/ERMD/IV/2023 Submission of BTN Sharia Business customer's business losses financed in profit sharing based
Unit Risk Profile Report for Quarter I/2023. financing, whether using the net revenue sharing method
3. 645/DIR/ERMD/VII/2023 Submission of BTN Sharia or using the profit and loss sharing method. Investment Risk
Business Unit Risk Profile Report for Quarter II/2023. Management is the management of financing risks provided
4. 892/S/DIR/ERMD/X/2023 Submission of Bank BTN UUS on a Profit Sharing basis which is part of the Bank's Risk
Risk Profile Report for Quarter III/2023 Period. Management Policy Guidelines for Bank Sharia Business Units
5. 71/S/DIR/ERMD/I/2024 Submission of Bank BTN UUS Risk (UUS) and is prepared as part of the risk assessment process.
Profile Report for Quarter IV/2023 Period. Investment Risk Exposure is monitored from the Financing
granting process until the Financing maturity. Investment
In the Sharia Business Unit, reports for risk management are no Risk Measurement uses parameters/indicators consisting of
different from conventional commercial banks, but 2 (two) types the composition and level of concentration of profit-sharing
of risk are added, namely: based financing, the quality of profit-sharing-based financing
a. Return Risk Management and external factors. These three indicators are used by the
Sharia Banking Division (SHAD) employees, including Bank Commercial Financing Department in the Sharia Business
business unit management, are part of implementing Risk Unit (UUS) in managing Investment Risk. Monitoring and
Management for Return Risk, considering that Returns are the controlling investment risk includes evaluating profit sharing-
result of all Sharia Business Unit (UUS) business activities. The based financing risk exposure against investment risk limits
role of Business Unit Management, in this case the Treasury and reviewing Internal Credit Rating policies between the
Department of the Sharia Business Unit (UUS), is to identify Commercial Financing Department in the Sharia Business
Return Risk on Risk resulting from changes in the rate of Unit (UUS) together with the Wholesale Credit Risk Division
return paid by the Bank to customers, due to changes in the (WRD). Management of profit sharing based financing is
rate of return received by the Bank from the distribution of carried out by the Commercial Financing Department at the
Sharia Business Unit (UUS) and Sharia Branch Offices.
PT Bank Tabungan Negara (Persero) Tbk 683
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Corporate
Governance
Public Company Governance
Implementation Guidelines
The Company always complies with applicable regulations in implementing GCG. It includes referring to the Public Company Governance
Guidelines stipulated in OJK Regulation No. 21/POJK.04/2015 and OJK Circular Letter No. 32/SEOJK.04/2015 concerning Public
Company Governance Guidelines. The POJK regulates 5 (five) aspects, 8 (eight) principles, and 25 (twenty-five) recommendations for
the implementation of aspects and principles of good corporate governance. Until the end of 2023, the Company has implemented all
recommendations in the regulation with the following detailed information:
No Aspects; Principles; Recommendations Comply or Explain
A. Aspect 1: Relationship of Public Company with Shareholders in Guaranteeing the Rights of Shareholders
A.1. Principle 1: Increasing the Value of the General Meeting of Shareholders (GMS) Holding.
A.1.1. Recommendation1 : Public Company has technical ways or a. The voting procedure in making decisions on an
procedures for voting both in an open and agenda of the GMS is carried out by collecting
closed manner that prioritize independence votes in a closed manner as stated in the GMS
and the interests of shareholders. Rules, which are disclosed to the public through
Explanation : Each share with issued voting rights has the Company’s Website.
one voting right (one share, one vote). b. The voting procedure has maintained the
Shareholders can exercise their voting independence or freedom of shareholders.
rights during decision-making, especially in In 2023, the Company held an Annual General
making decisions through voting. However, Meeting of Shareholders on March 16, 2023. All
the mechanism for decision-making through decisions are made based on consensus. In the
voting, both in an open and closed manner, condition that a decision based on consensus is
has not been regulated in detail. Public not reached, a vote is carried out. A decision is
Companies are recommended to have a taken if it is agreed by more than 1/2 (a half)
voting procedure in making decisions on an part of the total number of shares with valid
agenda of the GMS. The voting procedure voting rights present at the meeting.
must maintain the independence or freedom Voting was executed through the following procedures:
of shareholders. For ex-ample, voting is a. Shareholders or their proxies who casted
held openly by raising hands following abstention or those who disagreed were asked
the instructions offered by the chairman of to raise their hands and hand over their ballots to
the GMS. Meanwhile, voting in a closed the officers.
manner is carried out on decisions that b. The Meeting Officer collected the ballots from the
require confidentiality or at the request of shareholders or their proxies and then submitted
shareholders by using ballots or electronic them to the Notary to be counted.
voting. c. The number of votes that abstained and disagreed
was counted towards the valid votes issued at the
meeting, and the difference was the number of
votes agreed.
d. Shareholders with valid voting rights but who
did not vote (abstained) were considered to
have casted the same vote as the majority of
shareholders who cast votes.
e. The Notary counted and submitted the voting
results regarding the proposed decision.
Comply
A.1.2. Recommendation 2 : All members of the Board of Directors and the In the execution of the GMS, the Company complied
Board of Commissioners of Public Company with all applicable regulations. Throughout the Annual
participate in the Annual GMS. General Meeting of Shareholders held on March 16,
Explanation : The presence of all members of the Board 2023, all members of the Board of Directors and the
of Directors and members of the Board of Board of Commissioners, including members of the
Commissioners of Public Company has an Audit Committee, were present
aim. It is to ensure that every member of the
Board of Directors and members of the Board Comply
of Commissioners can pay attention, explain,
and directly answer the problems that occur or
the questions asked by shareholders related to
the agenda in the GMS.
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A.1.3. Recommendation3 : A summary of GMS minutes is available on the The Company provides a summary of the minutes of
Website of the Public Company for at least one the GMS in Indonesian and English via the Company's
(1) year. website www.btn.co.id in the Investor Relations
Explanation : Based on the provisions in Article 34 paragraph menu, as well as in print media as well as through
(2) of the Financial Services Authority the electronic reporting system IDXnet and OJK
Regulation Num-ber 32/POJK.04/2014 E-reporting, namely on the date March 17 2023 for
concerning the Plan and Implementation the Annual GMS for the 2022 Financial Year
of the General Meeting of Shareholders of
Public Companies, Public Companies are Comply
required to make a summary of GMS minutes
in Indonesian and foreign languages (at least
in English), and announced 2 (two) working
days after the GMS is held to the public, one of
which is through the Public Company Website.
The availability of a summary of GMS minutes
on the Public Company Website provides an
opportunity for shareholders who are absent to
easily and quickly obtain important information
about the GMS implementation. Therefore, the
provision on the minimum period of availability
of a summary of GMS minutes on the Website
is intended to provide sufficient time for
shareholders to obtain such information.
A.2. Prinsip 2 : Meningkatkan Kualitas Komunikasi Perusahaan Terbuka dengan Pemegang Saham atau Investor.
A.2.1. Recommendation 4 : Public Company possesses a communication The Company has in place a communication policy
policy with Shareholders or Investors. with Stakeholders or Investors referring to the Investor
Explanation : The existence of communication between the Relation Policy, which includes analyst meetings,
Public Company and shareholders or investors public exposure, investor meetings, Annual Reports,
is intended for the shareholders or investors to and others.
get a clearer understanding of the information Technical Instruction Number PT.9-AD.9 dated
that has been published to the public, such as September 18, 2023, concerning Bank
periodic reports, the disclosure of information, Communication Management PT Bank Tabungan
business conditions or prospects and (Persero) Tbk
performance, as well as the implementation
of public company governance. In addition,
shareholders or investors can also submit Comply
suggestions and opinions to the management
of the Public Company. The communication
policy with shareholders or investors shows
the Public Company’s commitment to
communicating with shareholders or investors.
The policy may include strategies, programs,
and communication execution timing, as well
as guidance that supports shareholders or
investors to participate in such communications.
A.2.2. Recommendation 5 : The Public Company discloses the The company has disclosed its policies communication
communication policy of the Public with shareholders or investors on the Company's
Company with Sharehold-ers or Investors website (www.btn.co.id) Investor Relations menu -
on the Company Website. Policy Guidelines Investor Relations.
Explanation : Disclosure of communication policy is a
form of transparency on the commitment of Comply
the Public Company to providing equality
to all shareholders or investors regarding
the implementation of communication.
The disclosure of information also aims
to increase the participation and role of
shareholders or inves-tors in implementing
the Public Company communication
program.
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B. Aspect 2: Board of Commissioners’ Function and Role
B.1. Principle 3: Strengthening membership and composition of the Board of Commissioners
B.1.1. Recommendation 6 : Determination of the number of members of the Determination of the number of members of the Board
Board of Commissioners by considering the of Commissioners has considered the condition of
Public Company’s condition. the Company. It includes characteristics, capacity,
Explanation : The number of members of the Board of size, and the means of fulfilling the Bank’s business
Commissioners may affect the effectiveness of the requirements and goals following the provisions of
Board of Commissioners’ duties. The number of the Regulator. The current number of members of
the Board of Commissioners members in a Public the Board of Commissioners is considered sufficient
Company must be determined by referring to the and following FSA Regulation Number 33/
provisions of the applicable laws and regulations. POJK.04/2014 concerning the Board of Directors
The Board of Commissioners members consist of and the Board of Commissioners of Issuers or Public
at least two people based on the requirements of Companies or equal to the number of members of the
the Financial Ser-vices Authority (FSA) Regulation Board of Directors.
Number 33/POJK.04/2014 concerning the
Board of Directors and Board of Commissioners
of Issuers or Public Companies. In addition, it Comply
is also necessary to consider the condition of
the Public Company. It includes characteristics,
capacity, and size, as well as achieving goals
and fulfilling different business needs among
Public Companies. However, if the number of the
Board of Commissioners members is too large,
it could interfere with the effectiveness of the
implementation of the functions of the Board of
Commissioners.
B.1.2. Recommendation 7 : Determination of the composition of members of the The composition of members of the Board of
Board of Commissioners considering the diversity of Commissioners was made by considering the diversity
expertise, knowledge, and experience required. of expertise, knowledge, and experience required, as
Explanation : The composition of the Board of Commissioners is disclosed in the Diversity Composition section of the
a combination of characteristics both in terms of the Board of Commissioners in this Annual Report.
organs of the Board of Commissioners and members
of the Board of Commissioners individually, follow- Comply
ing the needs of the Public Company. These
characteristics can be reflected in the determination
of the expertise, knowledge, and experience
needed in implementing supervisory duties and
providing advice by the Board of Commissioners of
a Public Company. The composition that considers
the needs of the Public Company is a positive
matter, primarily related to decision-making in the
context of implementing the supervisory function
carried out by considering various broader aspects.
B.2. Principle 4: Improving the Implementation Quality of Duties and Responsibilities of the Board of Commissioners.
B.2.1. Recommendation 8
: The Board of Commissioners has in place a Self- The Board of Commissioners has a self-assessment
Assessment policy that assesses the perfor-mance policy as stated in the Joint Decree on the Working
of the Board of Commissioners. Relations of the Board of Commissioners and Directors
Explanation : The Board of Commissioners’ self-assessment of the Company in the Joint Decree of the Board of
policy is a guideline used as a form of Commissioners No. 01/DEKOMBTN/2021 and the
accountability for collegial assessment of the Board of Directors No. 01/DIRBTN/2021, Chapter IV
Board of Commissioners’ performance. Self- Performance Evaluation as outlined in the perfor-mance
assessment is intended to be carried out by assessment section of the Board of Commissioners in
each member to assess the implementation of this Annual Report and the Company Website (www.
the Board of Commissioners’ performance in btn.co.id) Investor Relations menu – GCG – Cross
a collegial manner. Self-assessment is not used Reference ASEAN CG Scorecard – SKB.
to evaluate the individual performance of each
mem-ber of the Board of Commissioners. With Comply
this self-assessment, each member of the Board
of Commis-sioners is expected to improve the
performance of the Board of Commissioners on
an ongoing basis.
The policy can include assessment activities
carried out along with their purposes and
objectives, the periodic implementation time,
and the benchmarks or assessment criteria used
following the recom-mendations given by the
nomination and remuneration function of a Public
Company. The existence of this function has
been required in the Financial Services Authority
Regulation Number 34/POJK.04/2014
concerning the Nomination and Remuneration
Committee of Issuers or Public Companies.
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B.2.2. Recommendation 9 : Self-Assessment policies assessing the The Self-Assessment policy to assess the performance
performance of the Board of Commissioners of the Board of Commissioners was disclosed in
are to be disclosed through the Annual Report the performance evaluation section of the Board of
of the Public Company. Commissioners in this Annual Repor.
Explanation : The disclosure of the self-assessment
policy on the performance of the Board of Comply
Commissioners is carried out not solely to
fulfill the transparency aspect as a form of
accountability for implementing the board’s
duties. In addition, it also provides assurance,
especially to shareholders or investors, as
at-tempts need to be made to improve the
performance of the Board of Commissioners.
With this disclo-sure, shareholders or investors
know the check and balance mechanism for the
performance of the Board of Commissioners.
B.2.3. Recommendation 10 : The Board of Commissioners has a policy The Company has a policy under the Board of
regarding the resignation of members of the Commissioners Guidelines and Work Rules in the
Board of Commissioners if involved in financial Decision of the Board of Commissioners No.01/
crimes. DEKOM-BTN/2021 regarding the Resignation and
Explanation : The policy regarding the resignation of members Dismissal of members of the Board of Commissioners.
of the Board of Commissioners involved in This policy regulates whether the board members
financial crimes is a policy that can increase are involved in any deed considered harmful to
the trust of stakeholders in the Public Company, the Company and/ or the State and if the person
which will maintain the integrity of the Company. concerned is found guilty in a court of law with
This policy is needed to help the legal process permanent legal force
run smoothly so that the le-gal process does not
interfere with the course of business activities. In Comply
addition, in terms of morality, this policy builds
an ethical culture within the Public Company.
The policy may be included in the Guidelines
or Code of Ethics applicable to the Board of
Commissioners.
Furthermore, the status of a convict is given by
the competent authority to a member of the Board
of Commissioners who is involved in financial
crimes. Financial crimes refer to manipulation
and various forms of embezzlement in financial
services activities and Money Laundering
Crimes as referred to in Law Number 8 of 2010
concerning the Prevention and Eradication of
Money Laundering Crimes.
B.2.4. Recommendation 11 : The Board of Commissioners or the Committee The appointment and dismissal of the Company’s
that performs the Nomination and Remuneration Directors are based on the principles of professionalism
function composed a Nomination succession and GCG. Since the Company is a State-Owned
policy for members of the Board of Directors. Enterprise (SEO), the succession policy of the Board of
Explanation : Based on the provisions of the Financial Directors refers to Minister of State-Owned Enterprises
Services Authority Regulation Number 34/ Regulation No. PER/11/MBU/07/2021 concerning
POJK.04/2014 con-cerning the Nomination the Requirements, Procedures for Appointment and
and Remuneration Committee of Issuers or Dismissal of Directors of State-Owned Enterprises.
Public Companies, the committee that carries In addition, as a Public Company, the Company’s
out the nomination function has the task of policy also refers to the Financial Services Authority
formulating the policies and criteria needed regulation Number 33/POJK.04/2014 concerning
in the nomination process for prospective Directors and Commissioners of Issuers or Public
members of the Board of Directors. One of Companies. The description of the succession policy
the policies that can support the Nomination in the Nomination process of the members of the
process, as referred to, is the succession Company’s Board of Directors has been disclosed in
policy of members of the Board of Di-rectors. the Policy section of the Board of Directors’ Annual
The policy on succession aims to maintain the Report Succession.
continuity of the process of regeneration or
re-generation of leadership in the Company Comply
to maintain business sustainability and the
Company’s long-term goals.
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C. Aspect 3: Functions and Roles of the Board of Directors
C.1. Principle 5: Strengthening the Membership and Composition of the Board of Directors.
C.1.1. Recommendation 12 : Determination of the number of members of Determination of the number of members of the Board
the Board of Directors considers the Public of Directors has taken into consideration the Company’s
Company’s condition and effectiveness in condition, including characteristics, capacity, and
decision making. size, as well as the means of achieving objectives and
Explanation : As an authorized corporate organ that deals fulfilling the Bank’s business requirements following
with the management of the Company, the Regulatory provisions. The number of members of the
determination of the number of Directors Board of Directors has fulfilled the provisions of FSA
dramatically affects the performance of the Public Regulation No. 33/ POJK.04/2014 concerning the
Company. Thus, the number of members of the Board of Directors and Commissioners of Issuers or
Board of Directors must be determined through Public Companies.
careful consideration and refer to the applicable
laws and regulations. It must be based on the Comply
Financial Services Authority Regulation Number
33 / POJK.04 / 2014 concerning the Board of
Directors and Board of Commissioners of Issuers
or Public Companies consisting of at least 2 (two)
people. In addition, the number of Directors must
be determined based on the need to achieve the
goals and objectives of the Public Company and
adjusted to the conditions of the Public Company.
This condition includes the characteristics,
capacity, and size of the Public Company and
how to achieve the effectiveness of the Board of
Directors’ decision making.
C.1.2. Recommendation 13 : Determination of the composition of members of The composition of the Board of Directors members
the Board of Directors considers the diversity of has taken into consideration the diversity of expertise,
expertise, knowledge, and experience needed. knowledge, and experience required, as disclosed
Explanation : Similar to the Board of Commissioners, the in the Diversity Composition section of the Board of
diversity of the composition of members of the Directors in this Annual Report.
Board of Directors is a combination of desired
characteristics. This combination is in terms of Comply
the organs of the Board of Directors and the
individual members of the Board of Directors,
following the needs of the Public Company. It
is determined by considering the appropriate
expertise, knowledge, and experience in the
division of duties and functions of the Board
of Directors in achieving the objectives of the
Public Company. Thus, consideration of the
characteristic combination will impact the
accuracy of the nomination process and the
individual appointment of members of the Board
of Directors or collegial Board of Directors.
C.1.3. Recommendation 14 : Members of the Board of Directors in charge In 2023, the Director in charge of accounting or
of Accounting or Finance have the required finance has an educational background and work
expertise and/or knowledge in accounting. experience in finance with the following information:
Explanation : Financial Statements are management’s a. Education
accountability reports from managing resources 1 Bachelor of Economics
owned by a Public Company. They must be 2. Master of Economics
prepared and presented following generally 3. Have work experience in banking
accepted Financial Accounting Standards b. Work Experience
in Indonesia and related FSA regulations, 1. Director of Finance (March 2021 – now)
including laws and regulations in the Capital 2. Head of Treasury Division (2015-2021)
Market sector that regulate the presentation 3. Acting Regional Head, Regional Office I
and disclosure of Public Company Financial (2015)
Statements. Based on the laws and regulations 4. Head of Treasury Division (2014)
in the Capital Market sector that regulate the 5. Head of Institutional Banking Division (2013)
responsibility of the Board of Directors for the 6. Post Office Alliance Desk Head (2012)
Financial Statements, the Board of Directors is The certification owned by the Director in charge of
jointly responsible for the Financial Statements. finance/ accounting can be seen in the Competency
The President Director and members of the Development section of the Board of Directors in this
Board of Directors in charge of accounting or Annual Report.
finance sign the Financial Statements.
Comply
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Thus, the disclosure and preparation of
financial information presented in the financial
statements will largely depend on the expertise
and/or knowledge of the Board of Directors,
especially members of the Board of Directors in
charge of accounting or finance. The existence
of expertise and/or knowledge qualifications
in the accounting field that at least the members
of the Board of Directors have can ensure the
process of making the Financial Statements.
Thus, the Financial Statements can be a reliable
basis for stakeholders in making economic
decisions related to the Public Company. Such
expertise and/or knowledge can be proven by
educational background, training certification,
and/ or related work experience..
C.2. Principle 6: Improving the Quality of the Board of Directors’ Duties and Responsibilities.
C.2.1. Recommendation 15 : The Board of Directors has in place a The Board of Directors has in place a Self-Assessment
Self-Assessment policy used to assess the policy. It is stated in the Joint Decree regarding
performance of the Board of Directors. the Working Relationship between the Board of
Explanation : Similar to the Board of Commissioners, the Commissioners and the Board of Directors of the
Board of Directors self-assessment policy is Company Year 2021 Chapter IV on Performance
a guideline used as a form of accountability Evaluation and the Valuation System. This self
for collegial assessment of the Board of assessment is summarized as Key Performance
Directors’ performance. Self-assessment is Indicators (KPI) as described in the Performance
intended to be carried out by each member Evaluation section of the Board of Directors of this
of the Board of Directors. The aim is to Annual Report and the Company’s Website (www.
assess the implementation of the Board of btn.co.id) under the Investor Relations-GCG menu –
Directors’ performance in a collegial manner. Cross Reference ASEAN CG Scorecard.
Self-Assessment is not used to evaluate the
individual performance of each member of the Comply
Board of Directors. With this self-assessment,
each member of the Board of Directors is
expected to improve the performance of the
Board of Directors on an ongoing basis.
The policy may include assessment activities
carried out along with their purposes and
objectives, the periodic implementation time,
and the benchmarks or assessment criteria
used following the recommendations given by
the nomination and remuneration function of
a Public Company. The establishment of these
functions has been required in the Financial
Services Authority Regulation Number 34/
POJK.04/2014 concerning the Nomination
and Remuneration Committee of Issuers or
Public Companies.
C.2.2. Recommendation 16 : Self-Assessment policies in order to assess the The Self-Assessment policy to assess the performance
performance of the Board of Directors are of the Board of Directors has been disclosed in this
disclosed through the Annual Report of the Annual Report under the Performance Evaluation
Public Company. section of the Board of Directors.
Explanation : The disclosure of the self-assessment
policy regarding the Board of Directors’ Comply
performance is carried out not solely to
fulfill the transparency aspect as a form of
accountability for implementing the Board of
Directors’ duties. In addition, it also provides
essential information regarding the attempts
to improve the management of the Public
Company. This information is beneficial to
give assurance to shareholders or investors
regarding the existence of certainty that the
Company management continues to be carried
out in a better direction. With this disclosure,
shareholders or investors know the check and
balance mechanism for the performance of the
Board of Directors.
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C.2.3. Recommendation 17 : The Board of Directors has a policy related to the The Company has in place a policy in the Board of
resignation of members of the Board of Directors Commissioners Charter under the Decree of the Board
when involved in financial crimes. of Directors Number 07/DIR/KD/ CMPD/2017
Explanation : The policy of resignation for members of the regarding the Resignation and Dismissal of members
Board of Directors involved in financial crimes of the Board of Directors if involved in actions
is a policy that can increase the stakeholders’ considered to harm the Company and/or the State
trust in the Public Company, which in return will and if the individual involved is found guilty in a court
maintain the Company’s integrity. This policy is of law having permanent legal force.
needed to help the legal process runs smoothly
and so that the legal process does not interfere Comply
with the course of business activities. In addition,
in terms of morality, this policy will build an ethical
culture within the Public Company. The policy
may be covered by the Guidelines or Code of
Ethics applicable to the Board of Directors.
Furthermore, the status of a convict is given by
the competent authority to a member of the Board
of Commissioners who is involved in financial
crimes. Financial crimes refer to manipulation
and various forms of embezzlement in financial
services activities and Money Laundering
Crimes as referred to in Law Number 8 of 2010
concerning the Prevention and Eradication of
Money Laundering Crimes.
D. Aspect 4: Stakeholder Participation
D.1. Principle 7: Upgrading corporate governance aspects through stakeholder participation.
D.1.1. Recommendation 18 : The Public Company has in place policies to The Company has a policy to prevent insider trading
prevent Insider Trading. as stipulated in Special Policy Number KK.9-AA dated
Explanation : A person with insider information is prohibited September 15, 2023, concerning Investor Relations
from conducting a Securities transaction using Activities as can be seen on the Company’s website
insider information as referred to in the Law on (www.btn.co.id) Investor Relations menu – Investor
Capital Market. Public Companies can minimize Relations Policy Guidelines.
the occurrence of insider trading through
prevention policies, for example, by strictly Comply
separating confidential data and/or information
from public ones and dividing the duties and
responsibilities for the management of such
information proportionally and efficiently.
D.1.2. Recommendation 19 : The Public Company has in place an Anti- Anti-fraud implementation at Bank BTN is regulated
Corruption and Anti-Fraud policy. by the Circular Letter of the Board of Directors No.
Explanation : Anti-corruption policies are useful for ensuring 03/PD/DIR/PPBD/2020 dated March 31, 2020,
that the business activities of public companies concerning Guidelines for Anti-Fraud Strategi Policy.
are carried out legally, prudently, and in As a guideline in the implementation of Gratification
accordance with the principles of good Control as an initiative of the national anti-corruption
governance. The policy can be part of a program, the Company issued guidelines for the
code of conduct or in its own form. The policy gratification control guidelines in a Special Policy
may include, among others, programs and Number KK.6-A dated April 25, 2022, concerning
procedures carried out to overcome corrupt Gratification Control Procedures.
practices, kickbacks, fraud, bribery, and/ or
gratification in a Public Company. The scope of Complyv
the policy must describe the prevention of the
Public Company against all corrupt practices,
either giving or receiving from other parties.
D.1.3. Recommendation 20 : The Public Company has a policy in place The Company has policies related to vendor
regarding the selection and improvement of management as stipulated in Special Policy Number
suppliers or vendor ability. KK.9-H dated June 30, 2022 concerning Guidelines
Explanation : The supplier or vendor selection policy is useful for the Implementation of Procurement of Goods and/
to ensure that the Public Company obtains the or Services and Technical Guidelines Number PT.9-H.1
necessary goods or services at competitive dated September 29, 2023 concerning Guidelines
prices and good quality. Meanwhile, the for the Implementation of Procurement of Goods
policy of increasing the ability of suppliers and/or Services. Generally, the scope of this policy
or vendors helps ensure that the supply chain includes, among others, criteria in vendor selection,
runs efficiently and effectively. The suppliers’ or transparent procurement mechanisms, evaluation
vendors’ ability to supply/provide the goods or of vendor performance, and vendor track record.
services needed by the Company will affect the Coaching vendors through coordination meetings
quality of the Company’s output. and monitoring and evaluating vendor performance
improves the ability of suppliers or vendors.
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Thus, implementing these policies can The vendor selection policy is implemented by
guarantee the continuity of supply, both in managing the Bank Associate List, which can be used
terms of quantity and quality needed by the as a vendor database in the application with the
Public Company. The scope of this policy direct appointment/ direct election/ direct selection
includes criteria in selecting suppliers or method. The Board of Directors Regulation and the
vendors, transparent procurement mechanisms, Circular Letter, as mentioned earlier, also regulate the
attempts to improve the capabilities of suppliers Standard Operating Procedure (SOP) of a transparent
or vendors, and the fulfillment of rights related procurement mechanism through the auction/ direct
to suppliers or vendors. election/ direct selection/direct appointment method
The Company has policies related to the and provisions on employment contracts with vendors.
procurement of goods and services that contain Thus, by implementing this policy, the continuity of
the selection and improvement of supplier or supply needed by the Company is expected to be
vendor capabilities as stated in the Procurement secured.
Guidelines standards.
Comply
D.1.4. Recommendation 21 : The Public Company has a policy on fulfilling The policy regarding fulfilling creditor rights is utilized
the creditors’ rights. as a guideline for providing loans to creditors. The
Explanation : The policy regarding the fulfillment of creditors’ policy aims to maintain the fulfillment of creditor rights
rights is utilized as a guideline in making loans and to maintain creditor trust in the Public Company.
to creditors. The policy aims to maintain the The policy includes consideration for making
fulfillment of rights and maintain creditors’ trust agreements and follow-up procedures in fulfilling the
in the Public Company. The policy includes obligations of the Public Company to creditors. The
considerations in making agreements, as well creditors’ basic rights policies include:
as follow-up actions in fulfilling the obligations a. To receive the repayment of Principal and Interest
of the Public Company to creditors. payments at the agreed time.
b. To secure the rights to any penalties regarding the
repayment of Principal and Interest payments.
c. To request explanations, information, documents,
and inspect the Company’s books.
For 2023, there are 2 Company creditors, namely:
Bilateral Loan Creditors and Bond Creditors.
Comply
D.1.5. Recommendation 22 : Public Company has a whistleblowing system The Company has a Whistleblowing System
policy. implementation policy regulated in Technical Guideline
Explanation : A well-prepared whistleblowing system policy Number PT.7-B.2 dated October 31, 2023 concerning
will provide certainty of protection to witnesses Bank BTN Whistleblowing System Management
or whistleblowers for an indication of violations which includes the types of violations that can be
committed by employees or management of reported through the whistleblowing system , how to
the Public Company. The implementation of complain, protection, and guarantee of confidentiality
these system policies will have an impact on the of whistleblowers, handling complaints, parties who
formation of good corporate governance culture. manage complaints, and the results of handling and
The whistleblowing system policy includes, following up complaints according to OJK regulations.
among others, the types of violations that can be The disclosure of Whistleblowing System policy
reported through the whistleblowing system, the referred to in the 2023 period is described in the
way of complaints, protection, and guarantees Whistleblowing System section of this Annual Report.
of the confidentiality of the whistleblower, the
handling of complaints, the party who manages Comply
the complaint, and the results of handling and
following up complaints.
D.1.6. Recommendation 23 : Public Company has a policy of providing Long-term incentives for the Board of Directors and
long-term incentives to the Board of Directors the Board of Commissioners have been regulated,
and employees. namely:
Explanation : Long-term incentives are incentives based on a. Board of Directors Regulation No.02/PD/
the achievement of long-term performance. HCD/2017 concerning the Income of the Board
The longterm incentive plan assumes that the of Directors and Board of Commissioners,
Company’s longterm performance is reflected b. Board of Directors Regulation No.2/PD/DIR/
by the growth in value of the stock or other PPDB/2021 regarding amendments to Board
Company’s long-term targets. Long-term of Directors Regulation No.02/PD/HCD/2017
incentives are useful to maintain loyalty and concerning the Income of the Board of Directors
provide motivation to the Board of Directors and Board of Commissioners,
and employees to increase their performance c. Circular Letter of the Board of Directors No.
or productivity, which will have an impact on 16/SE/DIR/HCSD/2019 concerning the
improving the Company’s performance in the Implementation of Governance in the Provision of
long run. Remuneration,
Remuneration and incentives have been disclosed
in the Implementation of Governance section of
Bank BTN’s Remuneration Provision in this Annual
Report.
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Corporate
Governance
No Aspects; Principles; Recommendations Comply or Explain
The existence of a long-term incentive policy is a real The Board of Directors Regulation includes deferred
commitment of the Public Company to encourage variable-based remuneration and Material Risk Taker
the implementation of long-term incentives to the as in Ministry of SOE Regulation No. 04/ MBU/2014
Board of Directors and Employees with conditions, concerning Guidelines for SOE Ministerial Regulation
procedures, and forms adjusted to the long-term Number Per-04/MBU/2014 as last amended
goals of the Public Company. The policy may by SOE Ministerial Regulation Number Per-13/
include, among others, the purpose and objectives of MBU/09/2021 dated September 24, 2021, and
providing long-term incentives, terms and procedures POJK Number 45/POJK.03/2015.
for providing incentives, and conditions and risks
that the Public Company must consider in providing Since 2009, the Company has implemented
incentives. The policy can also be included in the long-term incentives in the form of MESOP for
remuneration policy of the existing Public Company. Directors and Employees, as described in the Share
Option section in this Annual Report. In 2023, the
Company implemented performance and riskbased
remuneration.
Comply
E. Aspect 5: Disclosure of Information
E.1. Principle 8: Improving the Implementation of the disclosure of information
E.1.1. Recommendation 24 : The Public Company utilizes information The Company always strives to improve the quality of
technology more broadly in addition to the the disclosure of information to stakeholders. It is done
Website as a medium for disclosing information. through the use of information technology, in addition
Explanation : The use of information technology can be a to the Company’s Website, such as through social
helpful medium for the disclosure of information. media, namely:
The disclosure of information is conducted • YouTube Bank BTN,
not only to disclose information that has been • Facebook BankBTNcoid,
regulated in laws and regulations but also to • X @BankBTNcoid,
disclose other information related to Public • Instagram @bankbtn
Companies that are considered helpful for the • LinkedIn PT BankTabungan Negara
knowledge of shareholders or investors. By using The Company also provides information updates to
information technology more broadly apart shareholders via email, conference calls, and the
from the Website, it is hoped that the Company Capital Market TV IBCM Channel of the Indonesian
can extend the effectiveness of disseminating Stock Exchange, in addition to mentoring site visits
company information. Nevertheless, the use by investors to Bank BTN branch offices, Non-Deal
of information technology is carried out while Roadshows, one-on-one meetings, Analyst Meeting
still considering the benefits and costs for the Public Expose.
Company.
Comply
E.1.2. Recommendation 25 : The Annual Report of the Public Company The Annual Report of the Public Company discloses
discloses the ultimate benefit of the Ownership the ultimate benefit of the Ownership of the Public
of the Public Company of at least 5%, in Company of at least 5%, in addition to the disclosure of
addition to the disclosure of the ultimate the ultimate beneficial owner of the share ownership of
beneficial owner of the share ownership of the Public Company through the main and controlling
the Public Company through the main and shareholders.
controlling shareholders.
Explanation : Laws and regulations in the Capital Market Comply
sector governing the submission of Public
Company annual reports have regulated the
obligation to disclose information regarding
shareholders who own 5% (five percent) or
more of Public Company shares. In addition,
the obligation to disclose information regarding
major and controlling shareholders of Public
Companies, either directly or indirectly, is up
to the last beneficial owner in the ownership
of the shares. In this Governance Guidelines,
it is recommended to disclose the ultimate
beneficial owner of share ownership of a
Public Company of at least 5% (five percent),
in addition to disclosing the ultimate beneficial
owner of share ownership by major and
controlling shareholders.
692 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Governance Principles for Banks Issued
by Basel Committee on Banking Supervision
Governance Guidelines are best practice standards that can be used as a reference in implementing corporate governance, especially
in the banking sector. They include 12 principles of corporate governance that can be summarized as follows.
Principle Description Implementation in Bank BTN
In the Rules of Procedure for the Board of Commissioners of the
Company, as outlined in the Decree of the Board of Commissioners
The Board of Commissioners has responsibilities that No.01/DEKOM-BTN/2017 dated August 10, 2017, concerning
Principle 1
include: approval and oversight of the implementation of Guidelines and Work Procedures for the Board of Commissioners,
Responsibilities of the
business strategy, structure and governance mechanisms, it is stated that the responsibility of the Board of Commissioners is
Board of Commissioners
and corporate culture. to provide opinions and suggestions on the annual work plan and
budget and provide advice on matters deemed important by the
Company, including corporate culture
The Company’s Board of Commissioners has no financial
relationship, management relationship, share ownership
Members of the Board of Commissioners must have quality and/ or family relationship with other members of the Board
Principle 2 Qualifications in their duties and responsibilities, both individually and of Commissioners, the Board of Directors, and/or Controlling
and composition of the collegially. They must understand their role in supervising Shareholders or relationship with the Bank, which may affect
Board of Commissioners. and implementing corporate governance, and be able to the ability of the person concerned to act independently
carry out sound and objective decision-making. as stipulated in the Implementation of Good Corporate
Governance for Commercial Banks and has signed a Statement
of Independence.
The Board of Commissioners has committees under them that
Principle 3 Structure and The Board of Commissioners must establish appropriate
assist with the implementation of their duties, namely the Audit
mechanism of the Board governance structures and practices in carrying out their
committee, Risk Monitoring Committee, and the Remuneration
of Commissioners duties and periodically review their effectiveness.
and Nomination Committee.
Under the direction and supervision of the Board of
The Board of Directors manages the Company under the
Commissioners, the Board of Directors can manage the
direction and supervision of the Board of Commissioners
Principle 4 Directors. Bank’s activities by the business strategy, risk appetite,
well. This is shown in the increasing Company’s business
remuneration policies, and other policies that have been
achievements compared to the previous year.
approved by the Board of Commissioners.
Within a business group, the Board of Commissioners
The Board of Directors and the Board of Commissioners of the
of the parent company has overall responsibility for the
Company have knowledge and understanding of the main
business group and for ensuring the establishment and
Principle 5 Business businesses and main risks of the Company, as evidenced
implementation of clean governance practices related to
Group Governance by the passage of the Fit and Proper Test for all the Board
the structure, business, and risks of business groups and
Structure. of Commissioners and Directors. The Board of Directors and
entities. The Board of Commissioners and Directors must
Board of Commissioners also regularly participate in training
understand the organizational structure of the business
and development to improve their capabilities.
groups and the risks they face
The Company runs the Process of Identification, Measurement,
Monitoring, Risk Control, and Risk Management Information
Systems through the Enterprise Risk Management (ERM)
Banks must have a quality risk management function, be
Principle 6 Risk framework. The Company always improves the capabilities
independent, have quality resources and have access to
Management Function and knowledge of all employees, especially in terms of risk
the Board of Commissioners.
management. The Company communicates risk management
to the Board of Commissioners through the Risk Monitoring
Committee
Risks in all kinds of bank activities must be identified, The Company has carried out risk identification, measurement,
Principle 7 Identification monitored, and controlled. The quality of the risk and assessment by compiling risk profiles regularly. Risk
of Risk Monitoring and management and internal control infrastructure must be measurement and assessment have been able to run properly by
Control. able to keep up with changes in the Bank’s risk profile, the established Risk Management Policy, which is adjusted to the
external risk conditions, and industry practices level of risk faced by Bank BTN
Effective implementation of risk governance requires The Risk-Based Bank Rating (RBBR) assessment every semester
Principle 8 Risk accurate risk communication within the Bank both between is submitted to the Risk Management Committee. In addition,
Communication. organizations and through reporting to the Board of the results of the RBBR assessment are submitted to the Board of
Commissioners and Directors Commissioners through the Risk Monitoring Committee.
The Board of Commissioners is responsible for overseeing The Board of Commissioners ensures the implementation of
management related to the Bank’s compliance risk. The good corporate governance in every business activity and
Board of Commissioners must establish a compliance corporate governance policy, including the implementation of
Prinsip 9 Obedience
function and provide approval for policies and processes compliance. Compliance risk assessment in RBBR is reported
for identifying, assessing, monitoring and reporting, and to the Board of Commissioners every 6 (six) months to be
providing advice on compliance risks. reviewed and given feedback.
PT Bank Tabungan Negara (Persero) Tbk 693
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Corporate
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Principle Description Implementation in Bank BTN
The internal audit function must report independent
assurance activities to the Board of Commissioners and Internal Audit is directly responsible to the President Director
Principle 10 Internal
must support the Board of Commissioners and Directors and communicates with the Board of Commissioners through
Auditing
in encouraging the implementation of an effective the Audit Committee.
governance process and the long-term health of the Bank.
The Bank’s remuneration structure must support the The Company’s current remuneration policy is by OJK Regulation
Principle 11
implementation of corporate governance and risk Number 45/POJK.03/2015 concerning the Implementation of
Compensation.
management Governance in Providing Remuneration for Commercial Banks.
The company discloses through the Bank BTN website www.
The implementation of governance by the Bank must be btn.co.id and ensures the availability of the most updated
Principle 12 Disclosure
carried out transparently to shareholders, depositors, other information for stakeholders. In addition, Bank BTN’s disclosure
and Transparency.
relevant stakeholders, and market participants. of the information is carried out through Annual Reports,
Sustainability Reports, and Public Exposes.
Good Corporate
Governance Assessment
The Company always attempts to apply the highest standard 4. Conflict of interest handling.
of corporate governance concerning international regulations 5. Implementation of the compliance function.
and standards based on the principles of corporate governance 6. Implementation of the internal audit function.
developed by the Organization for Economic Cooperation 7. Implementation of the external audit function.
and Development (OECD), the ASEAN Corporate Governance 8. Implementation of risk management including the internal
Scorecard (ACGS) issued by ASEAN Capital Market control system.
Forum (ACMF), Indonesian GCG Guidelines developed 9. Provision of funds to related parties and large exposure.
by the National Committee on Governance Policy (KNKG), 10. Transparency of the Bank’s financial and non-financial
Indonesian Banking GCG Guidelines developed by the KNKG conditions, reports on the implementation of corporate
and Principles for Enhancing Corporate Governance issued governance, and internal reporting.
by the Basel Committee on Banking Supervision, where the 11. The Bank’s strategic plan.
company has conducted governance assessment as follows:
The Party Conducting The Assessment
Self Assessment The Company carries out a governance self-assessment by
involving the entire Board of Commissioners, Directors, and work
Governance Self-Assessments are carried out periodically units related to the intended governance assessment factors.
at the end of June and December each year. For 2023, the
standards for implementing Governance, apart from referring Assessment Results
to OJK Regulation Number 17 of 2023 concerning the
Implementation of Governance for Commercial Banks, will In the Corporate Governance assessment conducted in 2023,
also begin to follow the provisions of OJK Circular Letter the results of the Corporate Governance Self-Assessment are
Number 13/POJK.03/2017 concerning the Implementation as follows:
of Governance for Commercial Banks..
Result of Self-Assessment Regarding The
Assessment Criteria Implementation of Governance
The indicators that become the standard for the implementation Rating Definition of Rating
of the self-assessment include 11 (eleven) parameters. They are:
The Bank’s management has implemented
1. Implementation of the duties and responsibilities of the Board Good Corporate Governance well in
of Directors. general, which was reflected in the adequate
2. Implementation of duties and responsibilities of the Board of fulfillment of Governance principles. In the
Individual 2 event that there were weaknesses in the
Commissioners. application of Governance principles, these
3. Completeness and implementation of the duties of the weaknesses were in general not significant
Committee. and could be resolved by Bank’s Standard
Operating Procedures.
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2023 Annual Report
Result of Corporate Governance Self-Assessment in December 2023
Result of Self-Assessment Regarding The Implementation of Governance
Rating Definition of Rating
he Bank’s management has implemented Good Corporate Governance well in general, which
was reflected in the adequate fulfillment of Governance principles. In the event that there were
Individual 2
weaknesses in the application of Governance principles, these weaknesses were in general not
significant and could be resolved by Bank’s Standard Operating Procedures.
From the results of the two assessments, the implementation of Corporate Governance in 2023 can be summarized as follows:
Bank’s Name : PT BANK TABUNGAN NEGARA (PERSERO) Tbk
Position : JANUARY-DECEMBER 2023
Result Of Self-Assessment (Regarding The Implementation Of Governance)
Rating Definition of Rating
The Bank’s management has implemented Good Corporate Governance well in general, which
was reflected in the adequate fulfillment of Governance principles. In the event that there were
Individual 2
weaknesses in the application of Governance principles, these weaknesses were in general not
significant and could be resolved by Bank’s Standard Operating Procedures.
ANALYSIS
In general, the implementation of Corporate Governance is good. The Bank’s management has implemented Governance principles and has prepared a
Governance Structure that supports the implementation of governance, such as organizational structure, competent human capital, and policies as well as
procedures that support the implementation of the Bank’s activities. In addition, the Bank’s management’s efforts to make improvements have been carried out
from time to time to ensure that the implementation of governance is in line with the Bank’s business development. Improvements were made by taking into
account input from the Board of Commissioners based on the results of monitoring/review/recommendations from the Committees that support the duties and
responsibilities of the Board of Commissioners..
During the reporting period, no violations of the precautionary principle were found in fulfilling CAR, Core Capital, NOP, and NPL and no exceedances and/or
violations of LLL occurred. The Bank’s commitments related to the audits by the Financial Services Authority (FSA) and the Audit Board of the Republic of Indonesia
(BPK) have been followed up under agreed deadlines.
Objectives:
a. The assessment of governance structure aims to determine the adequacy of the Bank’s Governance structure and infrastructure to ensure that the
implementation of Good Governance produces an outcome that is in line with the expectations of the Bank’s Stakeholders. The Governance Structure
consists of the Board of Directors, Commissioners, Committees, and Work Units at the Bank. The Governance Infrastructure consists of bank policies and
procedures, management information systems as well as main duties and functions of each organizational structure.
b. The assessment of the governance process aims to determine the effectiveness of the implementation of governance principles supported by the adequacy
of the Bank’s governance structure and infrastructure, to produce outcomes that are in line with the expectations of all the stakeholders.
c. The assessment of governance outcomes aims to determine the quality of outcomes that meet the expectations of all the stakeholders, which results from the
implementation of good governance principles and is supported by the adequacy of the governance structure and infrastructure.
Outcomes consist of qualitative and quantitative aspects as follows:
a. Adequacy of report transparency.
b. Compliance with laws and regulations.
c. Customer protection.
d. Objectivity in conducting assessments or audits.
e. Bank’s performances, such as profitability, efficiency and capital and/or
f. Increase/decrease in compliance with applicable regulations, violations of LLL, and violations of provisions related to Bank reports to the Financial Services
Authority (OJK).
Based on the Governance Self-Assessment Analysis consisting of Governance Structure, Governance Process, and Governance Outcome on each of the
Governance assessment factors, it can be concluded that::
A. Governance Structure
In general, the Company’s Governance Structure is adequate, as explained in the summary as follows:
1. Positive Factors
1.1 The Annual General Meeting of Shareholders (AGM), held on March 16, 2023, granted full settlement and discharge (volledig acquit at de
charge) to the Board of Directors for the management actions of the Company and to the Board of Commissioners for overseeing the Company's
actions during the 2022 Fiscal Year.
1.2 Based on the AGM for the 2022 fiscal year held on March 16, 2023, the composition of the Board of Commissioners was determined to be 9
(nine) members and the Board of Directors to be 10 (ten) members.
1.3 As of December 31, 2023, all members of the Board of Directors have been declared fit and proper by the Financial Services Authority (OJK)
1.4 In fulfilling their duties and responsibilities, the Board of Directors demonstrates integrity, competence, and extensive knowledge.
1.5 All members of the Board of Directors do not hold concurrent positions as Commissioners, Directors, or Executive Officers in other banks,
companies, and/or institutions.
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ANALYSIS
1.6 All members of the Board of Directors do not have familial relationships up to the second degree with other members of the Board of Directors
and/or members of the Board of Commissioners or Controlling Shareholders.
1.7 The Board of Directors has established an ESG Committee responsible for mapping and formulating policies/strategies for ESG and TJSL
programs. It also monitors and evaluates the implementation of ESG and TJSL Programs in accordance with Special Policy Number KK.9-D dated
March 30, 2023, on the Procedures for the Governance of the Board of Directors' Committee, updated on December 21, 2023.
1.8 The composition of the Board of Commissioners as of December 31, 2023, consisted of 8 (eight) members, with 4 (four) of them serving
as Independent Commissioners, accounting for 50% (fifty percent) of the total members of the Board of Commissioners, in compliance with
regulations.
1.9 As of December 31, 2023, all members of the Board of Commissioners have passed the fit and proper test conducted by the Financial Services
Authority (OJK).
1.10 All members of the Board of Commissioners do not hold concurrent positions as stipulated by Regulations issued by Regulators (OJK, BI,
Ministerial Regulations, and other relevant laws).
1.11 All Independent Commissioners do not have financial or managerial relationships with the Directors and/or Controlling Shareholders.
1.12 Bank BTN already has the Audit Committee, the Risk Management Committee, and the Remuneration and Nomination Committee in accordance
with the regulation based on:
1.12.1 a letter by the Board of Commissioners Number 25/KOM/BTN/III/2022 dated March 17, 2022, concerning the Submission of
Decisions of the Board of Commissioners of PT Bank Tabungan Negara (Persero) Tbk;
1.12.2 a letter by the Board of Directors Number 26/KOM/BTN/III/2022 dated March 17, 2022, concerning the Submission of Composition
of Committee Members of Supporting Organs of the Board of Commissioners of PT Bank Tabungan Negara (Persero) Tbk;
1.12.3 a letter by the Board of Commissioners Number 111/KOM/BTN/III/2022 dated November 16, 2022, concerning the Submission of
Composition of Committee Members of Supporting Organs of the Board of Commissioners of PT Bank Tabungan Negara (Persero) Tbk.
1.12.4 Letter of the Board of Commissioners No. 13/KOM/BTN/I/2023 dated January 18, 2023, regarding the Announcement of the
Decision of the Board of Commissioners of PT Bank Tabungan Negara (Persero) Tbk;
1.12.5 Letter of the Board of Commissioners No. 14/KOM/BTN/I/2023 dated January 18, 2023, regarding the Announcement of the
Composition of Members of the Supporting Committee of the Board of Commissioners of PT Bank Tabungan Negara (Persero) Tbk;
1.12.6 Letter of the Board of Commissioners No. 47/KOM/BTN/III/2023 dated March 8, 2023, regarding the Termination of the Term and
Appointment of Members of the Audit Committee of PT Bank Tabungan Negara (Persero) Tbk;
1.12.7 Letter of the Board of Commissioners No. 55/KOM/BTN/III/2023 dated March 21, 2023, regarding the Announcement of the
Decision of the Board of Commissioners of PT Bank Tabungan Negara (Persero) Tbk;
1.12.8 Letter of the Board of Commissioners No. 56/KOM/BTN/III/2023 dated March 21, 2023, regarding the Announcement of
the Composition of the Membership of the Supporting Committee of the Board of Commissioners of PT Bank Tabungan Negara
(Persero) Tbk.
1.12.9 Letter of the Board of Commissioners No. 101/KOM/BTN/VIII/2023 dated August 14, 2023, regarding the Announcement of
the Decision of the Board of Commissioners of PT Bank Tabungan Negara (Persero) Tbk;
1.12.10 Letter of the Board of Commissioners No. 102/KOM/BTN/VIII/2023 dated August 14, 2023, regarding the Announcement of
the Composition of the Membership of the Supporting Committee of the Board of Commissioners of PT Bank Tabungan Negara
(Persero) Tbk;
1.13 Bank BTN has policies, systems and procedures for handling conflicts of interest that are applied to every business and operational activity
contained in Special Policy Number KK.6-H dated October 10, 2023 concerning Procedures for Handling Conflicts of Interest.).
1.14 Bank BTN has a Compliance Work Unit that is independent or separate from the Operational Work Unit (risk-taking unit).
1.15 The Director overseeing the Compliance Function has met the independence requirements and does not concurrently serve as the President
Director/the Vice President, the Director overseeing the business and operational, risk management, treasury, financial and accounting, logistics,
and procurement of goods/services, information technology, internal audit, as well as the Director in charge of the Compliance Function has
received approval from the FSA for the fit and proper test.
1.16 Bank BTN has an Internal Audit Work Unit called the Internal Audit Division (IAD) which directly serves the President Director and directly
communicates to the Board of Commissioners or the Audit Committee.
1.17 Bank BTN has compiled and regularly reviewed the Internal Audit Charters, the organizational structure of the Internal Audit Work Unit as well
as its duties and functions.
1.18 The Public Accounting Firm has been appointed for the 2023 financial statements and has met the stipulated criteria.
1.19 Bank BTN has a Risk Management Work Unit, namely the Enterprise Risk Management Division (ERMD).
1.20 The Bank has policies on the provision of funds, including monitoring tools and resolution steps as well as has conducted policy evaluation
regularly. Policy evaluation was carried out by related divisions by involving and coordinating with other divisions, including Compliance &
Governance Division (CMGD), Enterprise Risk Management Division (ERMD), and Legal Division (LGD) through the Policy and Procedure
Division (PPD) which were then proposed to the Credit Policy Committee through the Board of Directors.
1.21 The Bank has policies and procedures regarding the procedures for implementing the transparency of financial and non-financial conditions
consisting of internal and external regulations (regulators).
1.22 The Bank has prepared a strategic plan in the form of a Corporate Plan and a Business Plan that is in line with the Company’s vision and mission.
1.23 The Board of Directors has established 5 Key Focuses & 10 Strategic Initiatives.
2. Negative Factors
None.
3. Identification of Problems and Root Causes (Root Cause)
None.
4. Strength
4.1 The Board of Commissioners and the Board of Directors of Bank BTN are committed to meeting and improving the Governance structure and
infrastructure so that they always comply with the provisions of regulators, and supervisors and keep abreast of the dynamics of business needs.
4.2 The implementation of good governance in Bank BTN is supported by an independent structure of Internal Audit, Risk Management, and
Compliance Work Units.
B. Governance Process
In general, the Company’s Governance Process is adequate, as explained in the summary as follows:
1. Positive Factors
1.1 The Board of Directors has established strategic policies and decisions through effective and efficient Board Meetings that are communicated to
all employees through various media such as Digital Room for E-Learning Modules (DREAMS), Legal Application Systems (LAPS), and others.
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ANALYSIS
1.2 The Board of Directors has conducted performance reviews with all Divisions & Regional Offices regularly, and the Board of Commissioners has
conducted performance reviews with the Board of Directors every month.
1.3 The Board of Directors has followed up on findings and recommendations from the Internal Audit Division, External Auditors, the FSA, and/ or
other authorities’ supervision results.
1.4 In carrying out the duties and responsibilities of the Board of Directors, during the period of January to December 2023, the Board of Directors
conducted internal meetings a total of 255 (two hundred fifty-five) times.
1.5 The committees under the Board of Directors held meetings during the period of January to December 2023, amounting to 333 (three hundred
thirty-three) meetings. The breakdown is as follows:
a. Asset-Liability Committee: 14 meetings.
b. Information Technology Steering Committee: 4 meetings..
c. Risk Management Committee: 16 meetings.
d. Human Capital Committee: 19 meetings.
e. Credit Policy or Financing Committee: 9 meetings.
f. Credit Committee: 240 meetings.
g. Business Committee: 6 meetings.
h. Transformation Steering Committee: 25 meetings
1.6 The Board of Commissioners is always committed to implementing the principles of Corporate Governance in each line of business.
1.7 In carrying out the duties and responsibilities of the Board of Commissioners, during the period of January to December 2023, the Board of
Commissioners conducted internal meetings a total of 52 (fifty-two) times and joint meetings with the Board of Directors 6 (six) times.
1.8 The Committee always performs its duties independently through regular meetings with Divisions or Work Units to discuss the issues and
operational conditions of Bank BTN.
1.9 Each Committee has carried out its functions in accordance with regulations, including providing recommendations as per their responsibilities to
the Board of Commissioners. During the period of January to December 2023, the committees under the Board of Commissioners held meetings
as follows:
a. Audit Committee: 35 meetings.
b. Risk Monitoring Committee: 52 meetings.
c. Remuneration and Nomination Committee: 23 meetings.
1.10 Bank BTN has implemented a credit processing application (iLoan) which includes aspects of Bank Related Parties with the aim of
ensuring the credit process is free from conflicts of interest and is carried out in accordance with applicable regulations and has been
communicated to the Board of Commissioners and Directors..
1.11 Increasing the implementation of Corporate Culture, namely: Sales Culture, Performance Culture, Governance & Risk Culture and
Learning Culture.
1.12 Bank BTN has submitted a report on the implementation of the duties of the Director in charge of the Compliance Function to the
regulator in a timely manner.
1.13 To ensure the compliance of every regulation to be enacted, the Compliance Unit conducts reviews to ensure that such regulations
align with the requirements set by regulators and legislation. During the period of January to December 2023, the Compliance Unit
conducted reviews with the following details:
a. Operational Area: 231 reviews.
b. Credit Area: 102 reviews.
c. Fund Area: 34 reviews.
1.14 In efforts to prevent early-stage corruption practices, Bank BTN implemented the ISO 37001:2016 Anti-Bribery Management System (SMAP). In
2023, Bank BTN underwent re-certification and surveillance audits for ISO in 10 Work Units, and expanded the scope of ISO ABMS to 5 work
units (SMBD and 4 CBC).
1.15 In the pursuit of enhancing a culture of compliance, Bank BTN implemented the ISO 37301:2021 Compliance Management System (CMS). The
Bank successfully obtained ISO CMS certification on January 23, 2023, and conducted surveillance in November 2023.
1.16 In 2023, the Internal Audit Division conducted a reassessment of the implementation of the bank's internal audit function by an independent
party, as regulated by POJK 01 2019, and obtained a "Generally Conform" result.
1.17 The implementation of Bank BTN’s Whistleblowing System has utilized the services of a third party, Deloitte Consultant, called WBS BTN SIIPS,
and Bank BTN has collaborated with the Corruption Eradication Commission (KPK) regarding the Integrated Whistleblowing System (WBS) for
Corruption Crime (TPK).
1.18 Internal Audit functions have been implemented adequately and have met the expectations of the stakeholders, which is reflected in the reports
submitted by the Internal Audit Division to the Board of Commissioners through the Audit Committee regularly (every quarter), namely the
realization of the Annual Audit Plan, the audit findings and recommendations, and the completion of the follow-up on the audit results.
1.19 The appointment of Public Accounting Firms (KAP) is in accordance with the minimum requirements set in accordance with the provisions
and the audit is carried out by independent Public Accountants (AP) and the recommendations of the Audit Committee through the Board of
Commissioners.
1.20 The Bank has monitored Risk Appetite and Risk Tolerance every month including the analysis of exceedances and impacts as well as
recommendations based on the results of analysis submitted regularly to the Board of Directors and all Divisions..
1.21 The Board of Directors and Commissioners actively supervise risk management by discussing risk limits (risk appetite and risk tolerance) every
month through the Board of Commissioners and Directors meetings.
1.22 Implemented business process improvements include:
a. The Bank has separated the CRSD Division into CRSD 1 and CRSD 2 to manage Early Bucket and Late Bucket separately, ensuring the quality
of the Bank's credit portfolio.
b. The establishment of the Personal Banking Division (PBD) to support the achievement of high-yield loans.
c. Formation of the Human Capital Business Partner (HCBP), serving as an effective business partner to drive and ensure alignment between
Human Capital strategies and operations to meet business needs and support corporate strategies.
d. Establishment of the Environmental, Social & Governance (ESG Department) to support the implementation of sustainable financial principles
(SDGs).
e. The Bank has formed RLPC-BC (Regional Loan Processing Center-Business Control), CBC-BC (Commercial Banking Center-Business Control),
and RBC (Regional Business Control) under the supervision of Regional Offices and coordination with the Risk Management Unit. These units
function to enhance supervision and mitigate Operational Risks at branch and regional offices.
f. Development of the Operational Risk Management Information System (ORMIS) comprising RCSA, LED, and KRI in each operational unit has
been implemented in all Regional Offices and Branch Offices.
g. Implementation of Consumer Credit BPI Phase 2, covering automatic disbursement processes and stock management.
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ANALYSIS
h. Implementation of Digitalization & Automation Project (BPI Consumer Project: Decision Engine).
i. Centralization of operational processes to Regional Offices and the Head Office, including centralizing procurement and vendor management,
accounting and reporting processes, and cash management through the implementation of Regional Cash Operation Management.
j. Optimization of unproductive KCP through service substitution to Digital Channels by closing unproductive outlets/KCP.
k. Implementation of the Sales Center responsible for managing Non-Subsidized Home Loans (KPR) for the Emerging Affluent segment.
l. Formation of BTN's SME Credit Center tasked with disbursing Micro Credit products, including KUR and SME Credit up to IDR500 million.
m. Strengthening the BTN organization through the implementation of Strategic Business Units (SBU).
1.23 Strengthening process discipline and tiered controls at every stage of the credit business process, in line with the high increase in low-quality
loans, and the credit granting process is carried out comprehensively by paying attention to the aspects of the 5Cs consistently.
1.24 In making decisions, Bank BTN has created Credit Policy Committee and Credit Committee so that the credit process can run prudently.
1.25 During the January-December 2023 period, there were no violations and/or exceedances of LLL.
1.26 Bank BTN has prepared, presented, and transparently disclosed financial and non-financial conditions to stakeholders on a monthly, quarterly,
semester, and annual basis by publishing on the official website including the quarter announcement of Financial Report Publications and
reporting them to the Financial Services Authority or stakeholders in accordance with applicable regulations.
1.27 Bank BTN has established a Customer Complaint System that customers can utilize through various channels, including the Contact Center,
Customer Complaint System (SPN), Customer Service, or by reporting to Bank staff..
1.28 Reports on the implementation of Corporate Governance have been submitted in a complete and timely manner to the Financial Services
Authority or stakeholders in accordance with applicable regulations.
1.29 The Board of Directors has communicated the Bank’s Corporate Plan and Business Plan to all levels of the organization and Controlling
Shareholders..
1.30 The Board of Commissioners has performed its supervisory functions and duties (monitoring), namely directing, monitoring, and evaluating the
implementation of the Bank’s strategic policies regularly every month in the Performance Review meeting between the Board of Directors and the
Board of Commissioners.
1.31 The Board of Directors regularly discusses policies and decisions regarding strategic plans through committee meetings preceded by
precommittee/steering committee meetings..
1.32 To support the vision to become Best Mortgage Bank in Southeast Asia, Bank BTN is reinforcing its organizational capacity and systems by
strengthening the role of leaders. Bank BTN has prepared leaders to help execute the Company’s 5 (five) focuses in 2021-2025 by establishing
a performance culture, conducting monitoring that increases team engagement, consistently performing key behaviors, and continuously making
improvements by implementing the 4DX execution discipline concept.
1.33 The Bank implements 4 Disciplines of Execution (4DX) on a national scale (bankwide) with the goal of fostering a performance-oriented culture
that delivers superior results. Generally, the implementation is divided into three stages: Leadership Emphasize Stage, Setting Up Stage, and
Implementation Stage.
2. Negative Factors
In general, Internal Control is adequate but still not running optimally resulting in cases of fraud.
3. Identification of Problems and Root Causes
Overall, the Governance Process is well implemented in every business and operational activity of the Bank, but still requires an understanding of the
Standard Operating Procedure (SOP) and increased supervision.
4. Strength
4.1 The implementation of Corporate Culture is improved to support Bank BTN based on AKHLAK core values, namely: Sales & Service Culture,
Governance & Risk Culture, and Performance Culture and Learning Culture.
4.2 The Bank continues to strive to improve internal control through training/internalization, sanctions for coaching, implementation of rotation, and
HC mutations.
4.3 In making decisions, Bank BTN has created Credit Policy Committee and Credit Committee so that the credit process can run prudently.
4.4 To implement gratification and bribery control, Bank BTN already has a Gratification Control Unit (UPG) and ISO 37001:2016 Anti-Bribery
Management System certification under the supervision and management of the Compliance Division.
C. Governance Outcome
In general, the Company’s Governance Outcomes are adequate, as explained in the summary as follows:
1. Positive Factors
1.1 The Board of Commissioners and the Board of Directors had accounted for the execution of their duties to the shareholders and have been
acknowledged by the shareholders in the Annual General Meeting for the 2022 Fiscal Year held on March 16, 2023.
1.2 The Bank has enhanced its performance to achieve the 2023-2025 RBB targets through the adoption of an effective business strategy.
1.3 The Financial Statements as of December 31, 2023 (Unaudited) show improvement compared to the previous year, with details as follows: (in
billion)
As of December 2023
No Performance As of December 2022
(Unaudited)
1 Asset 402,148 439,885
2 Profit 3,045 3,419
3 DPK 321,624 349,933
4 Credit/Financing 298,282 333,698
5 Credit Quality 3,38% 3,01%
1.4 Indicators of Compliance as of December 2023
1.4.1 The Capital Adequacy Ratio (CAR) formed by the Bank, taking into account credit risk, operational risk, and market risk as of December
31, 2023, is 20.14%. Meanwhile, the Minimum Capital Adequacy Requirement (KPMM) ratio, based on the risk profile that the Bank is
required to form as of December 31, 2023, is 9.18%. Thus, Bank BTN's capital adequacy ratio remains above the minimum threshold
required by the regulator under capital adequacy provisions.
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ANALYSIS
1.4.2 There have been no breaches or violations of the Maximum Credit Limit (BMPK) provisions.
1.4.3 The Non-Performing Loan (NPL) stands at 3.01% (gross)
1.4.4 The Primary Conventional Rupiah Mandatory Reserve (GWM) as of December 29, 2023, is 6.0361%, meeting the minimum
requirement of 3%. The Foreign Currency Mandatory Reserve (GWM) as of December 29, 2023, is 4.397%, meeting the minimum
requirement of 4%.
2. Negative Factors
2.1 During the period from January to December 2023, there was a Foreign Currency Mandatory Reserve (GWM) penalty for Bank BTN amounting
to IDR28.670.854 (twenty-eight million six hundred seventy thousand eight hundred fifty-four rupiahs).
2.2 Throughout the period from January to December 2023, there was a penalty imposition of IDR677.520.854 (six hundred seventy-seven million
five hundred twenty thousand eight hundred fifty-four rupiahs). There is an increase in the penalty amount from the regulator compared to the same
period from January to December 2022, totaling IDR290.313.449 (two hundred ninety million three hundred thirteen thousand four hundred
forty-nine rupiahs).
2.3 There are still instances of violations resulting in fraud, where during the period from January to December 2023, the number of fraud cases was
19. This figure is the same as the number of violations resulting in fraud during the period from January to December 2022, which was also 19
cases.
3. Identification of Problems and Root Causes
3.1 It is necessary to improve understanding of SOPs and to strengthen supervision.
3.2 It is necessary to improve reporting systems and infrastructure.
4. Strength
4.1 Bank BTN has set a long-term direction to become Best Mortgage Bank in Southeast Asia through the implementation of five long-term strategic
focuses with the following business aspirations to be achieved by 2025:
4.1.1 Doubling low-cost funding to Rp. 250 trillion.
4.1.2 Encouraging housing affordability for more than 6 million Indonesian people.
4.1.3 Building a one-stop shop financial solution for 3 million consumers and housing-related businesses.
4.1.4 Becoming a digital innovator and home of Indonesia’s best talent
4.1.5 Building a high-quality portfolio and maintaining a low NPL level..
4.2 Bank BTN is guided by 10 (ten) strategic themes including:
4.2.1 Enhancement of branch operating model to increase low-cost DPK and retail business by optimizing network footprint and building
end-to-end customer ownership (commercial, SME, consumer segments) such as funding, lending, fee-based and other services.
4.2.2 Partnership/inorganic growth to support core business in the housing sector by capturing opportunities in multi-finance, insurance, and
asset management.
4.2.3 Development of housing finance for the emerging affluent and affluent segments by enhancing the direct-to-direct proposition and
collaborating with leading developers and real estate agent networks.
4.2.4 Development of a homeownership program for subsidized KPR to support the national affordable housing agenda.
4.2.5 Expansion of the value chain in real estate targeting SME suppliers and contractors by providing supply chain financing, bank
guarantee, SKBDN, and business savings solutions.
4.2.6 Development of complete financial solutions (loans, savings, transactions, and investments) targeting fixed-income customers, especially
for emerging affluent and SMEs, and formulation of cross-selling and upselling strategies.
4.2.7 Development of electronic transaction channels, automation of various business processes, and expansion of cooperation with the
digital ecosystem, including setting up supporting IT infrastructure and operational models.
4.2.8 Implementation of an appropriate SBU structure to create a performance-driven organization, improvement of hard and soft skills, and
launch of culture programs on sales and service, governance and risk management, performance, and learning.
4.2.9 Improvement of credit business processes by centralizing credit operations (CBC, SME, consumer), increasing checks and balances,
and strengthening the risk framework through precise risk guidelines.
4.2.10 Sustainability of low NPL levels across all segments through strong risk monitoring, standardization of workmanship, socially and
digitally enabled collection processes, and asset sale strategies.
PT Bank Tabungan Negara (Persero) Tbk 699
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Corporate
Governance
Recommendations and Follow Up
Problem Follow-up
a. Appeal from the Board of Directors via memo to all Divisions, Regional
Offices, Branch Offices/Sharia Branch Offices regarding Mitigation of
Fines and/or Written Warnings from Regulators.
b. The Compliance Work Unit coordinates by remapping and updating
reporting obligations to the Regulator as well as the person responsible
for submitting Reports in each Division. Moving forward, the
Compliance Work Unit also advised that all Divisions should actively
coordinate to submit new regulatory report updates to the Compliance
Work Unit if they are not yet included in the existing reporting list in
the Compliance Regulatory Management System (CRMS).
c. Through the Compliance Regulatory Management System (CRMS),
an email notification has been sent as a reminder before the report
is due to all Divisions that have reporting obligations to Regulators
and/or external parties as well as monitoring the development of
new Bank Products (PPB) and New Activities for the Bank's Interests
(KKB) and Activities as an Information Technology Service Provider
and/or publishing Electronic Banking Service Products as a reminder
of the obligation to report realization to the Regulator. Currently,
CRMS enhancements are being carried out regarding the addition of
notifications/reminders of reporting obligations to each Division PIC
and Division Official via Whatsapp media in addition to email.
During the January-December 2023 period, there was an increase in the
d. The Compliance Work Unit together with the Data Management Work
number of fines from the Regulator compared to the same period in 2022.
Unit and the Risk Management Unit have discussed the Technical
Regulations (PT) regarding Data Governance, especially regarding
RACI (Responsible, Accountable, consulted and Informed) Reporting
Process Matrix to Regulators, one of which is adding data validation
activities by the Division Data Owner (Data Owner) to ensure the
quality and correctness of the data before it is reported by the Division
Responsible for Reporting to the Regulator. It is hoped that this will
have an impact on improving the reporting process to Regulators
so that it meets the Complete, Accurate, Current and Intact (LAKU)
principles to mitigate data errors and the occurrence of repeated
findings by Regulators.
e. The Compliance Work Unit and Risk Management Work Unit carry out
discussions and mapping with the Division regarding the segregation
of duties regarding the reporting process to the Regulator or other
Supervisory Authority mentioned above, namely the maker, checker
and approval functions starting from the data owner, data provider
and person in charge. reporting.
f. The Compliance Work Unit has developed a Compliance Dashboard
to mitigate potential non-compliance by conveying confirmation and
verification of Compliance Dashboard parameter data to the relevant
Work Unit.
Assessment by External Parties
In addition to Self-Assessment, the Company has also consistently conducted Third Party assessments to attain a second opinion on
the quality of the GCG implementation to unceasingly refine the quality of the GCG implementation; this includes the Corporate
Governance Perception Index survey, hereinafter abbreviated as CGPI, which is organized annually by the Indonesian Institute for
Corporate Governance (IICG) and the GCG assessment is based on the ASEAN Corporate Governance Scorecard standards conducted
by the FSA and the Indonesian Institute for Corporate Directorship (IICD).
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2023 Annual Report
GCG Rating - Corporate Governance Party Conducting the Assessment
Perception Index (CGPI) Award
The party that conducted the CGPI assessment is The Indonesian
The Company constantly takes part in ratings and the Corporate Institute of Corporate Governance (IICG).
Governance Perception Index survey, hereinafter abbreviated as
CGPI, every year, which is organized by the Indonesian Institute Rating Score
for Corporate Governance (IICG). CGPI is a research program
and rating of the quality of corporate governance with the The Company's CGPI score in 2023 will be 90.52 with the title
following assessment stages: "Most Trusted". The results of the CGPI assessment for 6 (six)
1. The instrument and Document Analysis Stage is conducted consecutive years are as follows:
through the following activities:
a. Self Assessment.
Score CGPI
b. Document Assessment.
2. Observation Stage 90.52
The observation stage is performed through clarification of 90.02
89.83
the assessment instruments and the Company’s documents’
89.62
extensiveness, executive exposure, and internal discussions.
87.97 88.62
Assessment Criteria
The assessment aspects of CGPI include Governance Structure, 2018 2019 2020 2021 2022 2023
Governance Process, and Governance Outcome).
CGPI Assessment Results 2018-2023
Year of Implementation
Indicator
2023 2022 2021 2020 2019 2018
Governance Structure 29,98 25,18 31,83 24,30 30.91 22,73
Governance Process 29,70 34,46 32,53 32,53 28.49 38,01
Governance Outcome 30,84 30,38 24,47 32,79 29.22 27,23
Skor CGPI 90,52 90,02 89,83 89,62 88,62 87.97
In the last 5 (five) years, based on the CGPI assessment conducted by IICG, Bank BTN’s scores have always increased. This shows that
the implementation of GCG in Bank BTN improves from year to year
PT Bank Tabungan Negara (Persero) Tbk 701
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Corporate
Governance
Recommendations and Follow-up
There are several recommendations for improvement from the Indonesian Institute for Corporate Governance (IICG) regarding the
implementation of CGPI 2022. These recommendations become material for improvements and improvements which are followed up by
implementation in the implementation of governance in the Company.
No Recommendation Follow-up
Governance Structure
1 BTN needs to prepare an organizational structure design that 1. Talent development program carried out by BTN to fulfill the shortage of
is in accordance with the company's business plan and fulfills employees in L1 and L2 positions
the gaps in the formation of a functional structure which is the 2. Bank BTN's organizational structure is in accordance with the Bank's
responsibility of the Board of Directors. business strategy plan and the aspirations of the Board of Directors as well as
the strategies outlined in the Corporate Plan, including by 2022 establishing:
a. The IT Security Division forms a position structure for the risk and
compliance function
b. Wholesale Transaction Division is the division that manages Wholesale
Banking.
2 BTN needs to develop a special structure and/or function Strengthening organs at Regional Offices including:
that is responsible for integrating and consolidating the a. Strengthening the control function by establishing Regional Business Control
GRC (Governance Risk Compliance) system in the group of (RBC) which oversees Branch Business Control, CBC Business Control (CBC-
companies. BC), and Regional Loan Processing Center Business Control (RLPC-BC).
b. Coordinate and discuss the development of organizational structures and/
or special functions responsible for integrating and consolidating the GRC
system.
3 BTN needs to optimize leadership development in the company 1. The Company has implemented a succession program through the
to ensure the availability of potential company leaders who implementation of the Talent Acceleration Program starting in 2022 with a
are competent, competitive, adaptive and agile in facing the total of 80 employees for the first phase. For the next stage, Bank BTN has
dynamics of change on an ongoing basis. prepared 106 employees.
2. The Company already has a leadership development program which includes
educational levels starting from ODP, SDP, MDP, SMD, VPDP and Sespi Bank.
3. Review and refine the Bank's career planning policies and leadership
programs.
4 BTN needs to periodically adjust company policies and 1. The Company has a company plan and strategy listed in the RJP which is
strategies so that in every dynamic change that occurs, included in the RBB and RKAP
it carefully explores the challenges that arise, manages 2. Update the Bank BTN Performance Management System (STORM) SOP
vulnerabilities, adapts to manage changes, and takes Policy by preparing Special Strategic Plan and Performance Policies
opportunities by optimizing potential so that it can achieve its 3. Implementation of a new policy architecture which includes:
goals based on the best achievements. • Issuance of 9 General Policies as Umbrella Policies in Bank BTN Internal
Regulations.
• Issuance of 66 Special Policies as derivatives of General Bank Regulatory
Policies.
• Revocation of 401 old architectural regulations.
4. Go Live PPDigital application as a means of searching for regulations for
employees.
Governance Process
1 BTN needs to optimize all resources to build company resilience 1. BTN Company has implemented a talent mobility program as a program to
through a program to strengthen company fundamentals and place the Bank's best talent in affiliated companies. Currently there are 4
resilience that is integrated with the company group. people who have been included in the program.
2. Bank BTN's turnover rate during the pandemic has decreased, where in
2020 the turnover ratio reached 2.23%, this figure decreased to 1.18% in
2021. Several retention programs implemented by the Bank include:
- Guarantee of health facilities during the pandemic provided by the
Bank.
- There is no reduction in remuneration by the Bank.
2 BTN can consider implementing ISO 37000:2021 guidelines Conduct a review and study of ISO 37000:2021 concerning Organizational
on Organizational Governance. Governance, especially on:
1) Aspects that must be prepared.
2) The stages that must be carried out.
3) Potential and opportunities for implementation in 2023.
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No Recommendation Follow-up
3 BTN needs to optimize data governance to support data 1. The Company refers to internal provisions number KK.9-M dated 28 February
security and provide sustainable added value for the company. 2023 concerning Data Governance which refers to the DAMA-DMBOK
approach.
2. The Company carries out initiatives regarding governance management.
data in 2023 as follows:
a. Corporate Plan
- Enterprise Data Warehouse (EDW) Development
- Development of Master Data Management (MDM)
b. Non-Corporate Plan
- Data Platform Development
- Development of data visualization
- Developing models for customer lifecycle
- Implement data protection strategies, especially controlling data
access or data requests.
3. The IT Security Division has implemented a data security strategy through
People, Process and Technology aspects which include, among others:
a. Carrying out IT Security Awareness which is carried out every month.
b. Special Policy Update on Information Technology Security which is
adapted to the ISO 27001 standard concerning Information Security
System Management and SEOJK Number 29/SEOJK.03/2022
concerning Cyber Resilience and Security for Commercial Banks.
c. Implementation of Data Loss Prevention (DLP) technology which aims
to protect or limit data with internal restricted confidential classification
outside Bank BTN such as Personally Identifiable Information (PII) and
Personal Card Information (PCI) data.
4 BTN needs to optimize the application of the ESG 5. Implementation of the ESG concept in all Bank business lines through the
(Environmental, Social and Governance) concept which is preparation of the BTN 2023-2028 ESG roadmap and framework.
integrated across all business lines and evaluated so as to 6. Establish an ESG rating as a KPI for the Board of Directors in 2023.
provide sustainable added value. 7. Carry out ratings and improvements to the Bank's ESG implementation
through collaboration with ESG rating agencies.
5 BTN needs to optimize the implementation of risk management Conduct further ICoFR implementation studies with related divisions.
and internal control in financial reporting, including through
the implementation of ICoFR (Internal Control Over Financial
Reporting) which is tailored to the company's goals, objectives
and strategies.
6 BTN can optimize the system and mechanism for reporting The Company has implemented WBS independently, namely WBS management
and violations (whistle blowing system/ WBS) by considering is carried out by a third party.
adopting or implementing the ISO 37002:2021 standard
concerning the Whistle Blowing Management System.
7 BTN needs to continuously optimize the knowledge management
system and mechanisms for all knowledge, expertise and
lessons learned in facing challenges and dynamics of change
so that they are effective and support the Company's resilience
by implementing the ISO 30401:2018 standard concerning
Knowledge Management Systems. System).
Governance Outcome
1 BTN needs to foster a resilient culture with the ability to quickly a. The 2022 Innovation Awards have been carried out with the theme Expand
adapt and respond to changes and manage challenges so to New Business Areas which is in line with the Company's steps to respond
that they can become opportunities to compete. to business changes (transformation). The results of the Innovation Awards are
coordinated with IT to be implemented.
b. The Company has an AKHLAK culture program, one of which is the Adaptive
core value which is implemented through holding annual Innovation Awards
activities with a theme focus in accordance with the corporate plan.
c. The 2023 Innovation Awards will be implemented in accordance with the 14
management focus themes for 2023.
d. Organizational transformation is carried out in accordance with the
company's business plan which includes centralized accounting, centralized
procurement, centralized operations and branch transformation.
e. In 2023, Bank BTN also plans to centralize SME by clustering risk functions
to support SME business.
2 BTN needs to reassess to see performance achievements The last KPKU Implementation Assessment was carried out in 2019 based on the
based on the Baldrige Excellence Framework criteria. Letter of the Ministry of BUMN No.S-198/D7.MBU/10/2017 dated 07 October
2017. For the implementation of the KPKU Implementation Assessment next year
there has been no direction from the Ministry of BUMN.
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No Recommendation Follow-up
3 BTN needs to optimize the implementation of policies, a. The Company already has General Policy No. KU.5 concerning Information
strategies and programs to increase the company's digital Technology, Data Management and Digital which is effective as of December
capabilities that can support efficient business development 23, 2022.
and sustainable business growth, as well as making the b. Bank BTN has prepared the 2021-2025 RSTI where in 2023 several
company a major part of the digital financial institution applications will be developed such as digital development of New
ecosystem. Conventional and Sharia Mobile Banking, Consumer and Business Internet
Banking, BTN Properti, and development of POS/EDC and SmartKiosk
features.
4 BTN needs to optimize the implementation of a comprehensive a. Conduct risk maturity assessments to determine the level of risk management
risk culture so that it can become a strong foundation for and understanding.
optimizing potential and achieving better performance and b. Carrying out internalization of the Operational Risk Management Information
sustainable business growth. System (ORMIS) system consisting of (RCSA, LED, KRI) in each work unit
which has now begun to be carried out at Regional Offices and Branch
Offices in the Region.
c. Optimizing the change agent function in business units, Regional Offices and
Branch Offices.
GCG Assessment Based on ASEAN Score Ratings
Corporate Governance Scorecard (ACGS)
As the assessment of 100 listed companies using the ACGS
Another GCG assessment that the Company participates in is criteria was carried out by the representatives of CG Expert
the ASEAN Corporate Governance Scorecard, a standard for and DRB Indonesia (PT.RSM Indonesia) in 2022 with the results
measuring Governance practices agreed upon by the ASEAN announced on December 1, 2022, Bank BTN won awards in 2
Capital Market Forum (ACMF). The ACGS is an initiative of categories, namely “Top 3 Indonesian PLCs” and among the 10
ASEAN countries as members of the ACMF to support corporate (ten) listed companies in Indonesia in the category “ASEAN Asset
governance practices to promote ASEAN as a classy asset and Class Thresholds”.
increase global investors’ confidence in the quality of companies
in the ASEAN region. Based on the results of the ASEAN Asset Class assessment in
2021 for the 2020 Fiscal Year, there were 10 Indonesian Listed
Assessment Criteria Companies with a score of 97.5 and above.
The ACGS assessment has 5 aspects which are categorized into Based on the ACGS assessment report submitted by the Financial
the following 2 levels: Services Authority (OJK) and the Indonesian Stock Exchange
1. Level 1 consists of 5 parts as follows: (BEI), the Company's total score based on ACGS parameters in
− Part A: Rights of Shareholders 2021 is 111.82. This score increased from the Company's score
− Part B: Equitable Treatment of Shareholders at the 2019 ACGS event held by ACMF with a score increase
− Part C: Role of Stakeholders of 1.53 points. This assessment is reviewed based on disclosure
− Part D: Disclosure and Transparancy of the Company's governance practices through information that
− Part E: Responsibility of the Board is publicly available and accessible to the general public, and
2. Level 2 consists of Bonus and Penalty. includes information contained in the annual report, website,
announcements and circulars made by the Company. The
Parties Conducting the Assessment information used in the assessment is information presented in
English with a cut-off date of 31 August 2021. Based on the
Each ASEAN country appoints representatives of the Domestic results of the 2021 ASEAN Asset Class assessment, the Company
Ranking Body (DRB) and Corporate Governance (CG) Experts to was successfully designated as a Top 3 company of Indonesian
conduct assessments based on ACGS parameters. In this regard, PLCs and ASEAN Asset Class.
DRB and CG Experts from Indonesia are represented by PT RSM
Indonesia.
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2023 Annual Report
In the last 3 (three) years, the ACGS scores are as follows:
Score ACGS
113
111,82
112
111 110,29
110
109
108
107
105,63
106
105
104
103
102
2017 2019 2021
This shows that the implementation of GCG in Bank BTN improves from year to year.
Level/
Corporate Governance Standart Criteria Status GAP
No. Item
Level 1
A.1 Basic Rights of Shareholders. Comply
The right to participate in decisions regarding fundamental
A.2 Comply
corporate changes.
The Company has not disclosed the use of an
The right to participate effectively and cast votes in the GMS
independent party (observer) to conduct/validate
A.3 and the right to obtain information regarding the rules that Comply
vote counting in the Annual General Meeting of
apply at the GMS.
Shareholders (RUPS).
Markets for corporate control must be permitted to function
A.4 Comply
efficiently and transparently
The exercise of ownership rights by all shareholders, including
A.5 Comply
institutional investors, must be facilitated.
B.1 Shares and voting rights Comply
a. Disclosure of profiles of candidates for the
Board of Commissioners and Directors is not yet
available in the GMS Invitation;
B.2 GMS notification -
b. The invitation to the GMS does not contain
information regarding the External Auditor who
will be appointed at the GMS;
B.3 Prevent insider trading and personal gain abuse. Comply
Related Party Transactions by the Board of Commissioners and
B.4 Comply
the Board of Directors.
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Corporate
Governance
Level/
Corporate Governance Standart Criteria Status GAP
No. Item
The exercise of ownership rights by all shareholders, including
B.5 Comply
institutional investors, must be facilitated.
The rights of stakeholders established by law or through mutual
C.1 Comply
agreements must be respected.
As the interests of stakeholders are protected by law,
C.2 stakeholders must receive effective compensation for any Comply
violation of their rights.
Mechanisms for employee participation should be permitted to
C.3 Comply
develop.
Stakeholders including individual employees and their
representative bodies should be able to freely communicate their
C.4 concerns regarding illegal or unethical practices to the Board of Comply
Commissioners and their rights should not be compromised for
doing this.
D.1 Transparent Ownership Structure Comply
The Company has not disclosed the remuneration of
D.2 Annual Report Quality - each member of the Board of Directors and Board of
Commissioners
D.3 Disclosure of Related Party Transactions Comply
Dealings of the Board of Directors and Board of Commissioners
D.4 Comply
with the Company’s Shares
D.5 External Auditor and Auditor Report Comply
D.6 Media Communications Comply
D.7 Timely Filing/Release of Annual/Financial Report Comply
D.8 The Company website Comply
D.9 Investor Relations Comply
E.1 The Board’s Duties and Responsibilities Comply
Members of the Nomination and Remuneration
E.2 The Board’s Structure Comply
Committee are not all independent commissioners
E.3 The Board’s Process Comply
E.4 The Board’s Position Comply
E.5 The Board’s Performance Comply
Furthermore, the Company is currently preparing for the assessment under the ASEAN Corporate Governance Scorecard (ACGS) for the
year 2024, based on the new criteria and parameters outlined in ACGS 2023 (revised October 2023), covering the fiscal year 2023.
Recommendations and Follow-up
No. Recommendation Follow-up
The company publishes the voting results of all decisions at the last The Company publishes the voting results of all decisions at the last
1
AGMS/EGMS one working day after the GMS is held AGMS/EGMS one working day after the GMS
The Company ensures to disclose the remuneration of each member
of the Board of Commissioners. Remuneration should include the
following:
The company discloses the total remuneration of the Directors and
2 1. Cost
Board of Commissioners.
2. Allowance
3. Other salaries (including allowances in kind)
The Company has disclosed the process and criteria for the annual
The Company discloses the process and criteria for the annual performance assessment of individual Directors and Commissioners,
3
performance assessment of individual Directors and Commissioners. but it is not accompanied by the results of the performance assessment
of the Board of Commissioners and Directors.
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GCG Evaluation Based on Top GRC 2023 GCG Evaluation Based on GRC
& Performance Excellence
The Company participated in the TOP GRC 2023 event, an
annual corporate rating (award) organized by Top Business The Company also participated in the GRC & Performance
Magazine in the fields of Corporate Governance, Risk Excellence 2023 event, an annual corporate rating (award) in the
Management, and Compliance. The purpose of TOP GRC is to fields of Corporate Governance (GCG), Risk Management, and
encourage business improvement through the development of Compliance. The program aims to drive business improvement
policies and the implementation of Integrated GRC. The theme through the development and implementation of corporate
for TOP GRC 2023 is "Building Resilient Future Through ESG & governance policies, risk management, and compliance with
GRC." In organizing the TOP GRC 2023 awards, Top Business regulations in an integrated manner. Stages conducted include:
Magazine collaborated with the GRC Indonesia Association, a. Implementation of interview and Q&A sessions conducted
IRMAPA (Indonesia Risk Management Professional Association), by the Board of Commissioners, Board of Directors, and the
ICoPI (Institute Compliance Professional Indonesia), and PaGi GRC & Performance Excellence 2023 Jury on July 6, 2023.
(Association of Professional Governance Indonesia), supported b. On September 30, 2023, the GRC and Performance
by several GCG and Risk Management consulting firms. The Excellence 2023 award ceremony took place, where Bank
stages conducted include: BTN received several awards, including:
a. Implementation of interview and Q&A sessions conducted by 1) PT Bank Tabungan Negara (Persero) Tbk as The Greatest
the Board of Commissioners, Board of Directors, and the TOP Champions of GRC Excellence Performance 2023
GRC 2023 Jury on July 6, 2023. (Banking Industries).
b. On September 6, 2023, the TOP GRC 2023 award 2) PT Bank Tabungan Negara (Persero) Tbk as The Best GRC
ceremony took place, where Bank BTN received several For IT/Digital Transformation 2023 (Banking Industries).
awards, including: 3) Mr. Nixon L.P. Napitupulu as The Best CEO For GRC
1) PT Bank Tabungan Negara (Persero) Tbk awarded #5 Excellence 2023 (Banking Industries).
Stars, signifying excellent systems, infrastructure, and 4) Mr. Eko Waluyo asi The Best Chief Compliance Officer
implementation related to Corporate Governance (GCG), 2023 (Banking Industries).
Risk Management, and Compliance. The utilization of
digital technology in the company is at an Outstanding ASEAN CG SCORECARD DARI INDONESIAN INSTITUTE FOR
level, greatly supporting the successful implementation of CORPORATE DIRECTOR (IICD) 2023
GRC and the sustainable improvement of the Company's The ASEAN Corporate Governance Scorecard (ACGS) is
business performance. implemented to support efforts aimed at enhancing investor
2) Mr. Nixon L.P. Napitupulu (President Director of PT Bank confidence in the quality of companies in the ASEAN region
Tabungan Negara (Persero) Tbk) awarded The Most through the improvement of governance standards and practices.
Committed GRC Leader 2023. This award is given to ACGS is participated by entities from all ASEAN jurisdictions,
Business Leaders or President Directors/Top Executives including Indonesia, Malaysia, the Philippines, Singapore,
in companies deemed to have a high commitment to Thailand, and Vietnam. The benefits and objectives of the ASEAN
supporting the completeness of systems and infrastructure CG Scorecard are as follows:
and the successful implementation of GRC in the Company. a. The need for a reference that can be used as a guide in
3) The Board of Commissioners of PT Bank Tabungan preparing an effective strategy for improving future corporate
Negara (Persero) Tbk awarded The High Performing governance practices.
Board of Commissioners on GRC 2023. This award b. Enhancing standards and practices of corporate governance
is given to the company's Board of Commissioners, for publicly listed companies in ASEAN.
deemed to have a high commitment to supporting the c. Boosting global investment attractiveness for well-governed
completeness of systems and infrastructure and the publicly listed companies in ASEAN.
successful implementation of GRC in the Company.
Based on the assessment conducted by the Indonesian Institute
for Corporate Directorship (IICD), Bank BTN has successfully
achieved the following category:
a. TOP 50 Companies with the Largest Market Capitalization
(BigCap PLCs) with Best Corporate Governance Practices.
b. The Best Financial Sector 2023.
PT Bank Tabungan Negara (Persero) Tbk 707
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CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY PROGRAM 708 PT Bank Tabungan Negara (Persero) Tbk
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The Company is always committed to implementing Sustainable
Development. With this commitment, in 2023 the Company
succeeded in distributing IDR 79.99 billion, through various
activities in the CSER Program.
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Corporate Social and
Environmental Responsibility Program
Throughout 2023, the Company succeeded in implementing the right strategies and initiatives so that the Company managed
to record positive and sustainable achievements. As of December 2023, the Company has succeeded in distributing CSER 2023
funds amounting to IDR 79.99 billion, through various activities carried out in the CSER Program, which supports the Company
to achieve the Sustainable Development Goals.
The Company’s Social and Environmental Responsibility – business ethics. The CSER program in 2023 is focused on the
later abbreviated to CSER- of SOEs is the implementation of main pillars based on the Regulation of the Minister of State-
the company’s commitment towards sustainable development. Owned Enterprises Number PER-05/MBU/04/2022 concerning
This program aims to make a constructive contribution to the Social and Environmental Responsibility Programs for State-
economy, social sector and environment, as well as regulation Owned Enterprises as well as the Regulation of the Minister of
and governance in accordance with integrated and directed State-Owned Enterprises of the Republic of KPR Number PER-01/
principles. This program ought to generate measurable impacts, MBU/03/2023 concerning Assignments Special and Social
is accountable and becomes a part of the Company’s business and Environmental Responsibility Programs for State-Owned
approach. As one of the biggest banks in housing loans (KPR) Enterprises, namely social, environmental, economic, as well as
as well as a state-owned enterprise (SOEs), the Company is law and governance.
committed to supporting sustainable development. Factual
assistance is provided by the Company by conducting selected CSER Program was implemented in accordance with the main
financing following the principles of sustainable finance. pillars, described below:
1. Social, achieving the fulfillment of quality basic human rights
The Company continues to strengthen its commitment to social fairly and equally to improve the welfare of the community.
and environmental responsibility through integration with the 2. Environment, implementing sustainable management towards
Sustainable Development Goals (SDGs) and implementation of natural resources and environment as the support for all lives.
the Social and Environmental Responsibility (CSER) program. As 3. Economy, attaining quality economic growth through
a form of implementation of the Minister of BUMN Regulation sustainable employment and business opportunity, innovation,
PER-1/MBU/03/2023 concerning Special Assignments and inclusive industry, adequate infrastructure, affordable clean
Social and Environmental Responsibility Programs for State- energy and supported by partnerships.
Owned Enterprises, the Company has prepared initiatives that 4. Legal and Governance, realizing legal certainty and effective,
focus on sustainable development goals and concern for the transparent, accountable and participative governance to
environment. create security stability and achieve a state based on law.
The Ministry of SOEs encourages all corporations under Throughout its implementation, CSER Program is in accordance
its supervision to support the success of the CSER of SOEs with the following principles:
program to make contributions to society. The program focuses 1. Integrated, meaning that it is conducted based on risk analysis
on three priority areas namely education, environment and and business processes relevant to the stakeholders.
development of micro, small and medium enterprises (MSMEs). 2. Targeted, meaning that it goes in a clear direction to reach the
The implementation of the BUMN CSER Program applies the Company goals.
principles of integration, direction, measurable impact and 3. Measurable, meaning that it makes contributions and
accountability. presents benefits that bring transformation or added value for
stakeholders and the Company.
The accomplishment of the Company’s CSER Program intends to 4. Accountable, meaning that being accountable to avoid
make contributions to sustainable development, support business potential abuse and irregularity.
in the long term and fulfill the expectation of related stakeholders.
The Company interprets the CSER program not only as an
endeavor to construct a harmonious and mutualistic relationship The current CSER Program is no longer referred to the old
with the environment, community and stakeholders on local, Corporate Social Responsibility (CSR) model that is based on
national and global scale but also as an effort to make a positive charity or philanthropy activities but is supposed to create added
impact and contribution to sustainable economic development. value or Creating Shared Value (CSV). CSV refers to the CSER
The moral duty of the company is to help the business flourish agenda that offers sustainable added value for the community
and improve the domestic sustainable economy by holding onto and is able to present benefits for Company in line with the Focus
integrity values, obeying the law and constitution and upholding and Pillars of CSER.
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Differences between CSR and CSER’s Creating Shared Value (CSV) Program
CSR CSER (CSV)
Social support which offers/creates economic value for beneficiaries
Philosophy Pure social assistance (charity, philanthropy)
and Companies
- It provides solutions to social problems, offering sustainable economic
Value Good deeds with no return to the Company benefits to the community
- Company receives impacts from the social assistance
Benefits are bounded only for recipients and are not It gives social, economic and environmental impacts on the community
Outcome
sustainable and is related to sustainable company business
The The Company’s Commitment to Social
and Environmental Responsibility
The Company views the implementation of Social and The Company provides support and contribution to the
Environmental Responsibility (CSER) as a form of accountability achievement of SDGs, namely development that prioritizes
for the existence of the Company to all stakeholders. The harmony between economic, social and environmental aspects.
Company carries out various activities in the CSER Program With the support and contribution, the Company believes that
that are appropriate and relevant to the Company’s business it has laid down a sustainable foundation, i.e. by creating
and activities as well as possible. The implementation of the long-term value which is through the creation of sustainable
CSER program has proven the Company’s participation in competitive advantage not only for the Company, but also for the
improving the economy of the communities directly affected by wider community and environment and strengthening resilience.
the COVID-19 induced economic crisis, while also contributing
to sustainable development.
CSER Pillars, Focuses, Programs and Benefits Roadmap
LEGAL AND
SOCIAL PILLARS ECONOMIC PILLARS ENVIRONMENT PILLARS
GOVERNANCE PILLARS
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Sustainable Development Goals (SDGs) are a global action which are expected to be achieved by 2030. The Company is
plan agreed by the world leaders, including Indonesia’s. aware of its obligation to participate in the achievement of the
Indonesia’s commitment to realizing Sustainable Development SGDs, especially at point 11, i.e. developing decent, safe and
Goals is stipulated through Presidential Regulation No. 59 of affordable cities and settlements for everyone by 2030 through
2017 on the Implementation of the Achievement of Sustainable house ownership financing (KPR) products for the community.
Development Goals. SDGs contains 17 Goals and 169 Targets
Environmental, Social and Governance (ESG)
and Social & Environmental Responsibility (TJSL)
Program Committee
In proposing this ESG framework, strategy and roadmap, the The duties of the ESG Committee is to carry out evaluations and
Company also pays attention to stakeholder involvement, provide recommendations to the President Director regarding
including conducting benchmarking with companies that have ESG, among others:
implemented ESG both domestically and abroad and holding 1. Decisions on the Bank’s strategy that has an impact on the
an ESG Workshop with internal participants consisting of 20 environment, social and governance in the ESG program
divisions, which aim to be supporting validators for the proposed and roadmap.
draft ESG framework, strategies and initiatives, thereby forming 2. Monitoring the implementation of the Bank’s ESG strategy
an ESG framework that is in line with the Company’s readiness and roadmap.
and ambitions. 3. Provide information to the Company’s management regarding
ESG-related issues including legislation, government
programs, international developments, future business trends
Duties a nd Responsibilities and climate change.
of the ESG Committee 4. Monitor, evaluate and provide recommendations on the
results of ESG reports, concerned investors or other third
The Environmental, Social and Governance (ESG) Committee, parties regarding ESG implementation.
which was formed to achieve Sustainable Development Goals
and Climate targets, plays a role in providing recommendations
to the President Director to formulate policies, strategies and Membership Structure
targets for ESG and CSER programs that have an impact on the
environment, social and governance as well as facilities in carry The ESG Committee is regulated in Special Policy No. KK.9 -
out monitoring and decision making related to the implementation D concerning Governance Procedures The Board of Directors
of the Company’s ESG and CSER programs. Committee has the following structure:
STRUCTURE POSITION
Chairman
President director
(concurrently permanent member)
Vice President Director *)
Directors Director in charge of Risk Management **)
(concurrently permanent member) Director in charge of Human Capital, Compliance & Legal
Directors/SEVP Director in charge of Asset Management
Director in charge of Finance
SEVP Wholesale Banking (Permanent Member)
Directors/SEVP Other Directors/SEVPs according to the discussion material (Non-Permanent Members)
SEVP in charge of Compliance and Legal (Non-Permanent Member)
*) Substitute Chairman I
**) Substitute Chairman II
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General Conditions of Social and
Environmental Responsibility Implementation
The Social and Environmental Responsibility (CSER) is a program In 2023, Bank BTN has accomplished some CSER agendas
mandated by the Government to State-Owned Enterprises. following the 4 (four) CSER Pillars namely Social, Economy,
CSER is motivated by environmental and social problems Environment and Law and Governance and 3 (three) main focus,
arose as a result of rapid development for economic growth. namely Education, Environment and MSMEs Development. The
Thus, the role of financial institutions is needed in supporting combination of the four CSER Pillars and three CSER focuses,
sustainable development without damaging the environment Bank BTN classifies the agendas into:
and society. CSER is seen as a tangible manifestation of 1. Flagship CSER Program.
the Company’s contribution to the efforts in achieving the 2. Creating Shared Value (CSV) CSER Program.
Sustainable Development Goals, by providing economic, social, 3. Collaborative CSER Program.
environmental and legal and governance benefits with more
integrated, targeted, measurable and accountable principles. The three programs aim to maintain business continuity, pure
For the Company, CSER gives a strategic direction in developing social and environment, branding and reputation.
financing portfolio for sustainable business activities as well as
changes that will be made by the Company in business processes The Company understands that the substance of the CSER
and risk management. The changes achieved are relevant in the program does not only lead to efforts to build harmonious and
context of integrating Environmental, Social, Governance (ESG) mutually beneficial relationships with the environment, community
risk management in the Company’s business activities. and stakeholders—both locally, nationally and globally—but also
leads to the Company’s mission to have a positive impact and
contribution to sustainable economic development. sustainable.
CSER Pillars, Focuses, Programs and Benefits Roadmap
3
4 FLAGSHIP CSER
SOCIAL
C PROGRAM
P
S Business
I EDUCATION
Continuity
E
L
ENVIRONMENT R
A
F CSV CSER
R
PROGRAM
O
S MSMEs Pure Social &
ECONOMY C DEVELOPMENT Environment
C
C
S
U
E
LEGAL AND S COLLABORATIVE
R GOVERNANCE CSER PROGRAM
E Branding &
ENVIRONMENT Reputation
The Company is committed to fulfilling this responsibility by on the principles of the ISO 26000 standard. Thus, the CSER
constantly running a sound business as well as improving program carried out by the Company is expected to provide
programs and activities related to CSER. Various activities benefits for social and environmental development, contribute to
carried out simultaneously reflect the Company’s contribution to added value creation for the Company and foster the community’s
sustainable development goals whose implementation is based micro and small businesses to be more resilient and independent.
PT Bank Tabungan Negara (Persero) Tbk 713
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Corporate Social and
Environmental Responsibility Program
7 Principles of ISO 26000 Standard
Consumer Human Labour
Environment
Issues Right Practice
Organizational Fair Community Involvement
Governance Operating Practice and Development
The implementation of the CSER program is oriented to achieving The Company continues to be committed to encouraging
Sustainable Development Goals (SGDs) and is guided by ISO sustainable finance through the integration of Environmental,
26000, with the hope that the implementation of CSER at SOEs Social and Governance (ESG) aspects in its operational activities.
is more measurable, impactful and sustainable. The Company’s The Company’s journey in the ESG realm involves planning
CSER program aims to: how the Company manages environmental impacts, addresses
1. Provide benefits for economic, social, environmental and social issues, and maintains ethical governance standards in
legal and governance development for the Company; all of its banking operations. The Company’s implementation of
2. Contribute to the creation of added value for the Company in sustainable finance has been carried out since 2019 through the
integrated, directed, measurable and accountable manners; publication of the Sustainable Finance Action Plan (RAKB) which
3. Foster micro and small businesses and the surrounding refers to OJK Regulation No. 51 of 2017 concerning Sustainable
communities to be more resilient and independent. Financing of Financial Services Institutions, Issuers and Public
Companies.
Furthermore, the Company has also set strategic objectives
that are beneficial, sustainable and supporting the streamlined The Company as a State-Owned Enterprise (BUMN) and one of the
operation of the Company. This goal setting is also based on the largest banks in Indonesia is committed to supporting the realization
concept of People, Planet and Profit Balance. of sustainable development. This is realized by the Company by
providing selective financing, which is in line with the principles of
sustainable finance and the implementation of a sustainable Social
and Environmental Responsibility Program (CSER).
CSER programs that support Sustainable Finance include:
Program
No. Program name Implementation
Work Unit
Merdeka Belajar is the provision of facilities and infrastructure for early childhood education and rehabilitation of
1. Corporate Secretary
learning spaces.
2. Community-based provision of clean water and healthy sanitation. Corporate Secretary
3. Providing facilities and infrastructure for MSMEs. Corporate Secretary
4. Providing scholarships for students (primary-high school/equivalent level) and students from low-income families. Corporate Secretary
5. Education and training for young developers, in collaboration with the Housing Finance Center (HFC). Corporate Secretary
6. Greening Program in residential areas funded by Bank BTN. Corporate Secretary
7. Development of a waste bank program. Corporate Secretary
8. Training and empowering people to become entrepreneurs through Bank BTN Business Camp. Corporate Secretary
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2023 Annual Report
Program
No. Program name Implementation
Work Unit
9. Development of public infrastructure (Edu Green Bank BTN) in subsidized housing financed by Bank BTN. Corporate Secretary
10. Handling slum areas. Corporate Secretary
11. Community reading garden program. Corporate Secretary
12. Illiteracy eradication program. Corporate Secretary
Implementation of Social and
Environmental Responsibility (CSER) 2023
Through the CSER program, the Company aims to have a positive together with society. Therefore, by orienting towards the ISO
impact on human social life and the environment. The Company’s 26000 standard, the Company designs programs to support the
CSER program is directed at empowering communities, creation of community welfare while providing a positive impact
improving the quality of life, and maintaining the sustainability for the Company itself. With these steps, the Company continues
of the surrounding ecosystem. CSER is one of the important to realize its strategic role in supporting sustainable development
pillars that encourages the Company to innovate and develop and creating positive value for all stakeholders.
In 2023 BTN has achieved the following awards:
May 31, 2023 June 9, 2023 August 4, 2023
Social CSR Initiatives -
Top CSR Star 4 IDEAS Indonesia DEI & ESG Awards
Pelatihan Developer
Investor Daily Top Business Humas Indonesia
August 30, 2023 September 18, 2023 September 26, 2023
TrenAsia ESG The Best Financial Sector
TrenAsia ESG Award 2023 dan Top 50 Biggest Market Capitalization Best Bank for CSR in Indonesia
Public Listed Companies
TrenAsia IICD AsiaMoney
October 26, 2023 November 6, 2023 November 29, 2022
ESG Disclosure Transparency Awards 2023
Anugerah CSR 2023
ASRRAT 2023 Gold Rank PT Bank Tabungan Negara (Persero) Tbk
Kategori Pendidikan
dengan Predikat Leadership AA
Republika.co.id National Center for Corporate Investortrust
Reporting (NCCR)
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Highlights Of CSER Activities In 2023
1. Social Pillar a series of activities that contribute to improving the quality
Growing together with the community is one of the of social, cultural, religious and social welfare life. This
Company’s main goals which is pursued through holding effort is in accordance with the achievements of SDGs 1,
2, 3, 4 and 5.
BTN Holds Event Ramadhan Berfaedah
President Director of Bank BTN, Nixon LP Napitupulu together with
President Commissioner, Chandra M Hamzah symbolically provided
educational assistance to outstanding sons/daughters of outsourced
employees (TAD) at the useful Ramadan event in Jakarta on April 12
2023. In this year’s Ramadan, Bank BTN took the theme “Ramadhan
Berfaedah” to convey the message that Ramadan should be a starting
point for companies to transform to be better and oriented to always
provide benefits or advantages. In an effort to provide benefits to
customers and the community, Bank BTN also continues to strive to
improve services. These include updating BTN Mobile with more and
more features that can facilitate various customer transactions during
the month of Ramadan.
Gerak Srikandi BTN Berbagi
President Director of Bank BTN Nixon LP Napitupulu accompanied by
Director of Assets Management of Bank BTN Elisabeth Novie Riswanti
distributed basic food packages to representatives of residents around
the BTN Tower in Jakarta on April 17 2023. In the event called the
Gerakan Amal dan Kreasi (Gerak) Srikandi, as many as more than
6,000 packages were given to the community around BTN’s work
environment and employees of outsourced employees (TAD).
2. Economic Pillar
In order to achieve quality and sustainable social economic activities are expected to grow income and reduce poverty
growth, the Company carries out activities to increase levels in society in accordance with SDGs 7, 8, 9, 10, and
employment and business opportunities. These various 17.
Public Lecture for Millennial Developer
Bank BTN President Director, Nixon L.P. Napitupulu gave a Public
Lecture in front of 1,200 Bank BTN Millennial Developer Training
participants held at the Syiah Kuala University (USK) Audiotorium,
Banda Aceh on October 13, 2023. Bank BTN invited students to
become property entrepreneurs or developers who own The business
potential is large due to the housing backlog figure which is still high
at 12.71 million units.
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Bank BTN Holds BTN Santri Developer Training
President Director of Bank BTN, Nixon L.P. Napitupulu accompanied
by the Director of Finance of Bank BTN Nofry Rony Poetra symbolically
provided Social and Environmental Responsibility Assistance (CSER) for
educational facilities and infrastructure to the Teachers of the Edi Mancoro
Islamic Boarding School, Muhamad Hanif, after opening the BTN
Santri Developer Training at the Edi Islamic Boarding School Mancoro
in Semarang Regency, Central Java on October 28 2023. The aim of
BTN Santri Developer is to provide education about the world of property
business to Islamic boarding school students/students who are alumni of
Islamic boarding schools under the guidance of Nahdlatul Ulama.
3. Environmental Pillar
Environmental preservation is a priority for the Company. increase environmental awareness in society. This effort
Therefore, the Company carries out natural resource and indirectly supports the achievement of SDGs 6, 11, 12, 13,
environmental management activities which also aim to 14, and 15.
Bank BTN Revitalizes Green Parks in
Residential Areas
Bank BTN President Director Nixon LP Napitupulu symbolically
handed over 1,000 Tabebuya tree seedlings to the General Chairman
of Himperra and CEO of Delta Group Property Endang Kawidjaja
witnessed by the Minister of State-Owned Enterprises Erick Thohir
during the 10,000 unit Bank BTN KPR Mass Contract ceremony at
the Puri Delta Tigaraksa Housing Complex, Tangerang, Banten, on
August 8 2023. On this occasion the Minister of SOE together with
the Main Director of Bank BTN and the Main Commissioner of Bank
BTN Chandra M Hamzah, Acting Governor of Banten Al Muktabar,
Director General of Housing of the Ministry of PUPR Iwan Suprijanto,
Director General of Public Works and Housing Infrastructure
Financing of the Ministry of PUPR Herry Trisaputra Zuna and BP
Tapera Commissioner Adi Setianto planted trees together.
Bank BTN’s CSER budget in 2023 is allocated IDR 80 billion with the achievement up to December 2023 amounting to IDR 79.99 billion
or 100%.
Budget Work Plan Realization up to
No. Field of Activity per Sector for 2023 September 2023 %
(IDR) (IDR)
SOCIAL
1 SDG 1 (No Poverty) 6,000,000,000 10,505,377,274 175.09%
2 SDG 2 (No Hunger) 13,000,000,000 14,798,413,813 113.83%
3 SDG 3 (Good Health and Well-Being) 12,000,000,000 12,348,435,325 102.90%
4 SDG 4 (Quality Education) 8,000,000,000 12,635,697,919 157.95%
5 SDG 5 (Gender Equality) 250,000,000 - 0.00%
ECONOMIC PILLAR
1 SDG 7 (Affordable and Clean Energy) 1,000,000,000 50,000,000 5.00%
2 SDG 8 (Decent Work and Economic Growth) 5,000,000,000 4,261,935,431 85.24%
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Budget Work Plan Realization up to
No. Field of Activity per Sector for 2023 September 2023 %
(IDR) (IDR)
3 SDG 9 (Industry, Innovation and Infrastructure) 7,500,000,000 2,270,000,000 30.27%
4 SDG 10 (Reduced Inequalities) 5,000,000,000 5,734,719,287 114.69%
5 SDG 17 (Partnerships for The Goals) 1,200,000,000 943,694,328 78.64%
ENVIRONMENTAL PILLAR
1 SDG 6 (Clean Water and Sanitation) 1,500,000,000 270,000,000 18.00%
2 SDG 11 (Sustainable City and Communities) 12,000,000,000 14,993,831,355 124.95%
3 SDG 12 (Responsible Consumption and Production) 500,000,000 - 0.00%
4 SDG 13 (Climate Action) 2,300,000,000 - 0.00%
5 SDG 14 (Life Below Water) 1,750,000,000 - 0.00%
6 SDG 15 (Life on Land) 2,500,000,000 1,184,084,000 47.36%
LEGAL AND GOVERNANCE PILLAR
1 SDG 16 (Peace, Justice, and Strong Institutions) 500,000,000 -
TOTAL 80,000,000,000 79,996,188,732 100.00%
Realization of CSER In Accordance with 3 (Three) CSER Focuses
1. Education Focus
It is hoped that CSER BTN will encourage or provide positive things, such as a scholarship program for young Indonesians so that
they can get convenience and access to science and technology. BTN encourages, upgrades, or provides positive things in the field
of education, such as scholarships for underprivileged and high-achieving children, educational infrastructure, study room facilities
and rehabilitation of teaching and learning buildings.
Documentation of CSER Agendas in Education 2023
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2023 Annual Report
2. MSME Focus
Company Social and Environmental Responsibility (CSER) is directed to establish micro, small and medium entrepreneurs in all
areas through the provision of funding and empowerment of MSMEs. SOEs is expected to stimulate the establishment of micro,
small and medium enterprise (MSMEs) and provide funding for the emerging micro, small and medium enterprises (MSMEs).
In achieving quality and sustainable economic growth, the Company carries out activities to increase employment and business
opportunities. These various activities are expected to grow income and reduce poverty levels in society in accordance with the
Sustainable Development Goals.
Documentation of CSER for MSME Sector 2023
3. Environmental Focus
CSER of SOEs was directed to preserve the nature sustainability by synergizing between the environment, people income and
climate change. One of the programs is by planting beneficial trees, not only for greening and oxygen supply, but also for people
income and environmental conservation.
Environmental preservation is something the Company prioritizes. Therefore, the Company carries out natural resource and
environmental management activities which also aim to increase environmental awareness in society. These efforts indirectly
support the achievement of the Sustainable Development Goals.
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Documentation of CSER in the Environmental Sector 2023
Details of CID Program Based on CSER Focus
No. Field Realization (IDR) Activity Category Distribution of Assistance Areas
1. Environment 28,796,350,680 - Clean Water Facilities The Company’s CSER assistance has been provided
- Construction of Uninhabitable Houses evenly in all work areas starting from DKI Jakarta,
- Construction of MCK Banjarmasin, Gorontalo, Karawang, Ambon,
- Public Health Program Lampung, East Bandung, Bangkalan, Banyuwangi,
Batam, Bengkulu, Bogor, Cibinong, Cikarang,
Cilegon, Cirebon, Denpasar, Gresik , Jambi,
Jember, Karawaci, Kendari, Kudus, Kupang,
Makassar, Malang, Mataram, Medan, Mojokerto,
Mulyosri, Palembang, Palu, Panakkukang,
Pekanbaru, Pematang Siantar, Pontianak,
Purwakarta, Purwokerto, Semarang, Sidoarjo,
Solo, Sukabumi, Surabaya, Tanjung Pinang,
Tarakan, Tasikmalaya, Malang, Kudus, Medan,
Padang, Sukabumi, Tarakan and Tasikmalaya.
2. Education 37,939,489,006 - Assistance for the Development of Educational The Company’s CSER assistance has been
Institutions provided evenly in all work areas starting from DKI
- Assistance for educational facilities and Jakarta, Bandung, Cirebon, Ambon, Lampung,
infrastructure East Bandung, Bangkalan, Banjarmasin, Batam,
- BTN Partner University assistance Bekasi, Bogor, Cibubur, Cikarang, Ciputat,
- Assistance for the construction of Islamic Cilegon, Gresik, Karawang, Kediri, Magelang,
boarding schools and madrasas Malang, Manado, Medan, Mojokerto, Palembang,
- Assistance for Islamic boarding school and Padang, Panakkukang, Pare Pare, Pekalongan,
Madrasah facilities and infrastructure Pekanbaru, Purwokerto, Semarang, Sidoarjo,
- Scholarship Assistance Solo, Sukabumi, Tanjung Pinang, Yogyakarta,
- Assistance for school public facilities Mataram, and Sidoarjo.
- Free Internet Development Assistance
- Community Reading Garden Assistance
- BTN Partner Campus Millennial Developer
Education
720 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
No. Field Realization (IDR) Activity Category Distribution of Assistance Areas
3. Empowerment 13,260,349,046 - MSME training The Company’s CSER assistance has been provided
of MSMEs - Farmer Group Assistance evenly in all work areas starting from DKI Jakarta,
- Assistance for Group Business Facilities Cibinong, Ambon, Lampung, Bangkalan, Jember,
- Construction of the Islamic Boarding School Magelang, Makassar, Padang, Pekalongan,
Environmental Kiosk Banjarbaru, Pematang Siantar, Solo, Tanjung
- Construction of Siger District Pinang, and Jogja.
- Assistance for MSME Facilities and
Infrastructure
- Counseling to Jumputan Fabric MSMEs
- Cultivation Assistance (fresh and sea)
Environmental Sustainability
One of the pillars of the Company’s climate change. This step is also a form of
environmental, social and governance the Company’s contribution in supporting
(ESG) framework is the management of the government’s commitment towards
climate change risks and their impact on the achieving carbon neutrality (net zero
ecosystem (Climate Change and Ecosystem). emissions/NZE) by 2060 and to achieve
Therefore, the Company has designed the 13th Sustainable Development Goals
various programs to mitigate the risks of (SDGs), namely handling climate change.
Gotong Royong Boyong Pohon BUMN
Bank BTN emphasizes its commitment to play an active role in improving the quality of life of the community and supporting economic
growth by considering aspects of education, health and environmental preservation. In line with this commitment, Bank BTN is
participating in the Gotong Royong Boyong Pohon initiated by the Ministry of State-Owned Enterprises. This commitment reflects the
Company’s seriousness in maintaining environmental sustainability and making concrete contributions to overcoming the impacts of
climate change. In addition, this commitment is also in line with SDGs Goal 13, namely Addressing Climate Change, and Goal 15,
namely Protecting Land Ecosystems.
PT Bank Tabungan Negara (Persero) Tbk 721
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Corporate Social and
Environmental Responsibility Program
CSER Program Corporate Shared Value Concept (CSV)
1. Go Green BTN Program
Number of
No. Program Name SDG Location Types of Assistance
Beneficiaries
1. Green Housing (Green SDG 15 Malang, Surabaya Bukit Darmo, The Company provides tree seeds for the Tree planting
BTN) Palembang, Solo, Pangkal Pinang, BTN-financed housing totaling 14,841
Jakarta, Pare Pare, Bandar Lampung, trees
Tangerang, Cimahi, Malang,
Tasikmalaya, Makassar, Bogor,
Pontianak
Information on the impact provided for Beneficiaries
The provision of tree seeds is expected to improve the green
area in BTN-financed housing so as to create comfortable
Puri Delta Tigaraksa Residential Environment BTN Jakarta RUN Supports
residential areas as well as green housing realization.
Green Park Revitalization Program the Green Jakarta Movement
Supporting SDG’s TPB 15: Green open space for
Maintain environmental balance
Terrestrial Ecosystems residential communities
Supporting SDG’s TPB 13: efforts to restore and increase As a water regulator to
Addressing Climate Change the effectiveness of land prevent flooding and pollution
Benefits for the Company
a. If a housing complex becomes a comfortable residence, it is hoped that the quality of housing in a housing complex will increase and ultimately
increase KPR applications to Bank BTN and credit repayments by the developer in accordance with the plan.
b. As an effort to reduce Bank BTN’s greenhouse gas emissions and reduce air pollution.
2. Urban Bike Gadjah TPB 3 Yogyakarta Support for the development of the 150
Mada University and 4 Educopolis area, namely a campus students
Environment environment that is conducive to learning
and environmentally friendly
Information on the impact provided for Beneficiaries
The campus has transportation infrastructure on campus which
is arranged taking into account various aspects, namely
safety, comfort and the creation of clean air through the
provision of bicycles that can be used by students, lecturers
and employees as well as UGM guests.
Benefits for the Company
a. Introducing Bank BTN as a bank that focuses on the
campus environment.
CSER Urban Bike Gadjah Mada University Yogyakarta b. CSER BTN support to Bank BTN University Partners for
BTN branding and BTN service products for students.
722 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Number of
No. Program Name SDG Location Types of Assistance
Beneficiaries
Supporting the Eco-friendly
Supports SDG’s 3 : UGM Educopolis Area Campus
Good Health and Well-Being
Supports SDG’s 4 :
Quality Education Development of the Educopolis Campus Area,
a conducive and environmentally friendly campus environment
2. BTN Education Program
Number of
No. Program Name SDG Location Types of Assistance
Beneficiaries
1. Workshop Developer SDG 4 Jember, Palembang and Banda Aceh Providing training and introduction to 1.200
for Millenial property and to students students
Information on the impact provided for Beneficiaries
Students gain knowledge about the property industry, it is
hoped that this knowledge can be applied in the world of
work or if students want to become entrepreneurs to become
developers.
Bank BTN with its core business of housing financing (KPR)
has a social responsibility, especially in providing literacy
to the public regarding property. One of the targets for
property-related literacy is millennials. With literacy, it is
hoped that millennials will be interested in getting involved
Laptop educational facilities for students at Syiah FEB Seminar Room Revitalization Program, in the world of property and are expected to become young
Kuala University, Banda Aceh University of North Sumatra developers as a future market for BTN Bank in line with BTN
Bank housing finance business. This activity is expected to
create a Creating Shared Value (CSV) for Bank BTN.
Supporting SDG’s TPB 4: Providing Property Literacy Ensure inclusive and equitable quality
Quality Education to the community education
Millennials can be interested in getting involved in the world of property and are expected to become young
developers as future marketers for BTN Bank
Benefits for the Company
a. Introducing Bank BTN as a bank that focuses on property for millennials.
b. It is hoped that in the future, if they work in the world of property, they will be able to collaborate with Bank BTN in assisting the government in
meeting the housing backlog for the community..
In this activity, Bank BTN also collaborated with various stakeholders. Among the housing associations, in this case the Indonesian Realestate
Companies Association (REI) as a strategic partner of Bank BTN. Bank BTN and REI jointly provide material to students from campuses who are also
Bank BTN partners.
PT Bank Tabungan Negara (Persero) Tbk 723
Page 355
Corporate Social and
Environmental Responsibility Program
Number of
No. Program Name SDG Location Types of Assistance
Beneficiaries
This Millennial Developer Training Program aims to provide training to students to prepare themselves to become young developers who can help
the government in reducing the housing backlog in Indonesia. Apart from that, it is also to strengthen Bank BTN’s brand awareness as the bank most
concerned about housing issues in Indonesia.
2022 2023
The design of the Millennial Developer Program is an Educational Sector
Millennial Developer Design Development with many requests from
Initiative Program to form Young Developers. Locations of activities are
BTN (REI) Stakeholders to be carried out in several locations in greater
carried out in Manado, Jember, Cirebon and Purwakarta in collaboration
numbers.
with BTN Stakeholders, in this case Real Estate Indoneis (REI).
2024
Millennial Developers are included in the Initiative Program for ESG Champions through the CSER Education Program and will be implemented on a
Roadshow and become a BTN Sustainable Program.
In 2024, Millennial Developer will be held not only in general but also in:
• Millennial Developer Roadshow at Large Campuses throughout Indonesia.
• Specification training for civil, architects and designers.
• Provide assistance and liaison between Millennial Developers and REI.
3. MSME Empowerment Program
Number of
No. Program Name SDG Location Types of Assistance
Beneficiaries
1 UMKM Go Digital Bank SDGs 8 Jepara Company embraces Micro, Small and 250
BTN and 11 Medium Enterprises (MSMEs) to continue MSMEs
developing their businesses, so they can
adapt to the digital economy era.
Information on the impact provided for Beneficiaries
a. MSME players can take advantage of training, MSME
showcases and exhibitions in order to improve skills and
sales.
b. Encouraging MSMEs to Go Digital to be able to adapt to
developments in consumer behavior
c. Facilitate MSMEs to penetrate the export market.
Benefits for the Company
Bank BTN supports MSME business actors to increase sales
Workshop and Training for MSMEs to go MSME support at the Millennial Developer by utilizing digital and Bank BTN service products which
Digital for the Jepara region October 10, 2023 Event at Syiah Kuala University, Banda Aceh will ultimately influence Bank BTN’s business products and
improve the MSME economy.
MSMEs Go Digital
Supports SDG’s 8: Go Digital MSMEs
for Export Markets
Decent Work and Economic Growth
Supports SDG’s 11:
Sustainable Cities and Communities MSME development for the Go Digital Program according to needs
and upgrading skills according to current consumer behavior
724 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
BTN’S Leading CSER Program
Number of
No. Program Name SDG Location Types of Assistance
Beneficiaries
1. Bank Mini SDG 4 Cibinong, Tasikmalaya, Bogor, Bekasi, Bank BTN collaborates with the 30 BTN Partner
Cirebon, Jakarta, Karawaci, Mataram, BTN Partner Vocational School for Schools
Singaraja, Malang, Banyuwangi, Bengkulu, assistance in the form of outlet replicas.
Pangkal Pinang, Siantar, Jambi, Ambon, Construction of Mini Bank as a form of
Lampung, Tegal, Ternate, Palangkaraya, support for Financial Inclusion through
Makassar, Balikpapan, Yogyakarta, the BTN CSER Program.
Pekalongan
The program being promoted is called Bank Mini, which
aims to increase financial literacy in schools. During 2023,
this program has been implemented in more than 30 schools,
one of which in the Kupang area has received appreciation
from the FSA.
The appointment of schools to receive CSER assistance has
gone through an internal analysis process at Bank BTN with
the criteria including being existing bank customers who
have the potential to increase deposits at Bank BTN. (link
CSER Bank Mini Pangkal Pinang to one of the programs: https://youtu.be/lRDjsjfP6Iw?si=R-
YMfSMTNqeJM0Br)
The Bank Mini program plays an important role in increasing financial literacy for high school/vocational school and equivalent students which also has
an impact on supporting the quality of teaching staff through practice and the existence of Mini Bank facilities/infrastructure from Bank BTN. This program
has been initiated to be implemented in more than 30 educational institutions where it has contributed to the education sector with a very helpful impact
on students’ learning and teaching processes through direct practice which previously focused only on theory.
Information on the impact provided for Beneficiaries
a. Quality Education to ensure inclusive and equitable quality education and increase lifelong learning opportunities for all.
b. CSER Bank Mini activities are a form of support for Financial Inclusion and encourage school students to be able to understand the flow of activities at the
Bank.
Benefits for the Company
Bank BTN collaborates with Vocational and General Schools which are BTN Partners for Assistance in the form of outlet replicas. Construction of Mini
Bank as a form of Financial Inclusion Support through the BTN CSER Program and also as a form of Financial Inclusion.
Through regulations issued by OJK Regulation No. 76/POJK.07/2016 of 2016, financial inclusion is the availability of access to various formal financial
institutions, products and services in accordance with community needs and capabilities in order to improve community welfare.
The Company continues to strive to increase public knowledge about finance. This effort aims to anticipate less effective financial management by
individuals and groups due to a lack of knowledge about finance. Ineffective financial management has the potential to lead to inappropriate use of
products and services, especially for people in remote areas with low economic conditions and difficult access to financial resources.
Against this background, the Company seeks to provide education to this group to increase customer financial knowledge. Increasing customers’ ability
to use products and services through Bank Mini Bank BTN.
Apart from Financial Inclusion through the Bank BTN Social and Environmental Responsibility (CSER) Program, it is also implemented through the
Customer Care Division for the Financial Inclusion and Financial Literacy programs.
2. House Not Inhabitable SDG 3 Denpasar and Kalimantan Bank BTN supports the Acceleration 200
of Elimination of Extreme Poverty, by units
providing home repair assistance for
extreme poor families
Information on the impact provided for Beneficiaries
a. Construction of houses that meet building safety
requirements, sufficient minimum building area, and
occupant health.
b. Accelerating the Elimination of Extreme Poverty through
Improving the Quality of Homes.
c. Healthy and Prosperous Life in ensuring a healthy life and
improving the welfare of the entire population.
Providing livable houses in collaboration with the Indonesian Army in Denpasar
PT Bank Tabungan Negara (Persero) Tbk 725
Page 357
Corporate Social and
Environmental Responsibility Program
Number of
No. Program Name SDG Location Types of Assistance
Beneficiaries
Supporting SDG’s TPB 1: Residential rehabilitation
Providing a decent quality of life
No Poverty for extreme poor families
Supporting the acceleration of the elimination of extreme poverty, one of which is through assistance activities to
repair uninhabitable houses and/or build new houses as well as residential relocation for extreme poor families
Benefits for the Company
Bank BTN supports the Acceleration of the Elimination of Extreme Poverty through the construction of houses that meet building safety requirements,
sufficient minimum building area, and occupant health.
Performance Of
the MSE Funding Program in 2023
PROVISIONS MICRO & SMALL BUSINESS FUNDING PROGRAM (MSE) • Special Policy I-XIV dated August 14, 2023 concerning
• SOE Minister’s Letter No. S-721/MBU/11/2022 dated Micro and Small Business Funding Program Products.
November 2022 10, concerning Cooperation in Micro • BTN Cooperation Agreement No. 03/PKS/SMBD/X/2023
and Small Business Funding Programs (“MSE Program with BRI No. B.34/MBD/10/2023 dated October 13,
Cooperation”). 2023 concerning Implementation of the Micro and Small
• Minister of State-Owned Enterprises Regulation No. PER-1/ Business Funding Program.
MBU/03/2023 dated March 03, 2023 amendments to • BTN Minutes No. 01/BA/SMBD/X/2023 with BRI No.
Minister of State-Owned Enterprises Regulation No. PER- B.751-MBD/10/2023 dated October 18, 2023 concerning
06/MBU/09/2022 dated September 8, 2022 concerning Deposit of Funds for the Micro and Small Business Funding
Special Assignments and Social and Environmental Program.
Responsibility Programs for State-Owned Enterprises.
• Minister of State-Owned Enterprises Regulation No. SK- Source of Funds for the PUMK Program
277/MBU/10/2023 dated October 04, 2023 concerning • Principal funds for repayment of loans from Foster Partners.
Implementation Guidelines for Settlement of Problematic • Balance of allocated PUMK Program funds until the end of
Sharia Receivables and/or Financing in Micro and Small the year.
Business Funding Programs in BUMN. • Loan administration services/sale and purchase margin/
• Technical Instructions I-XIV.1 dated February 23, 2023 profit sharing portion, deposit interest and/or current account
concerning Work Flow for Micro and Small Business Funding services from PUMK Program funds.
Programs.
726 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
PUMK Cash Flow in 2023
Budget Work Plan Realization
(%) RKA Realization 2023 (%)
(RKA) 2022 2022
No Description
1 2 (2:1) 3 4 (4:3)
I. Funds Available
1. Initial Balance 15,254,304,860 15,254,304,860 100% 11,732,472,238 11,732,472,238 100%
Additional Funds From
2. - - - - - -
BUMN Coach
Loan Repayment from
3. 11,500,000,000 13,799,087,350 119,99% 15,000,000,000 15,264,329,788 101.76%
Foster Partners
Refunds from
4. - - - - - -
other BUMN Coach
Loan Administration
5. 1,400,000,000 1,063,597,362 75 97% 1,100,000,000 1,132,613,855 102.96%
Services Fee
6. Other Income - 1,932,666 - - - -
Receipt Has
7. - - - - - -
Not Been Identified
8. Other Expenses - - - - - -
9. Total Funds Available 28,154,304,860 30,118,922,238 106,98% 27,832,472,238 28,129,415,881 101.07%
Il. Funds Distributed
Distribution of Loans to
10 17,500,000,000 18,386,450,000 105,07% 18,000,000,000 9,161,600,000 50.90%
Foster Partners
Loan Distribution Through
11 - - - - 8,000,000,000 -
BUMN/Collaboration
Distribution of
12 Development Funds - - - - - -
(Grants)
Distribution of Special
13 - - - - - -
BUMN
Amount of Fund
17,500,000,000 18 386,450,000 105,07% 18,000,000,000 17,161,600,000 95.34%
Distribution
Final Balance as of
10,654,304,860 11,732,472,238 110,12% 9,832,472,238 10,970,559,980 111.57%
December 31
Distribution of MSE Funding Programs
2022 2023
Target IDR 17,5 billion IDR 18 billion
Realization IDR 18,38 billion IDR 17.16 billion
Achievement 105.07 % 95.34%
Distribution Composition Based on Sector
Realization of Distribution in 2022 Realization of Distribution in 2023
Business Sector
Number of Number of
Total Percentage Total Percentage
MBs MBs
Industrial Sector 20 IDR904,000,000 4.92% 4 IDR170,000,000 1.85%
Service Sector 56 IDR4,183,500,000 22.75% 26 IDR1,622,000,000 17.70%
Trade Sector 292 IDR12,705,750,000 69.10% 129 IDR6,529,600,000 71.27%
PT Bank Tabungan Negara (Persero) Tbk 727
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Corporate Social and
Environmental Responsibility Program
Realization of Distribution in 2022 Realization of Distribution in 2023
Business Sector
Number of Number of
Total Percentage Total Percentage
MBs MBs
Fisheries Sector 4 IDR108,200,000 0.59% 2 IDR100,000,000 1.09%
Agricultural Sector 1 IDR50,000,000 0.27% 4 IDR95,000,000 1.04%
Livestock Sector 1 IDR410,000,000 2.23% 3 IDR95,000,000 1.04%
Plantation Sector 1 IDR25,000,000 0.14% 2 IDR550,000,000 6.00%
Other Business Sectors - - - - - -
Grand Total 378 IDR18,386,450,000 100% 170 IDR9,161,600,000 100%
Distribution Composition Based on Region
Realization in 2022 Realization in 2023
No. Region
Number of Number of
Grade Grade
MBs MBs
1 Bali 4 IDR105,000,000 1 IDR60,000,000
2 DI Yogyakarta 11 IDR281,000,000 4 IDR115,000,000
3 DKI Jakarta 40 IDR2,576,000,000 10 IDR788,000,000
4 Central Java 35 IDR1,864,000,000 25 IDR1,001,600,000
5 East Java 38 IDR2,290,000,000 14 IDR980,000,000
6 West Java & Banten 113 IDR4,594,500,000 38 IDR1,882,000,000
7 Kalimantan 21 IDR1,321,000,000 18 IDR780,000,000
8 Maluku 15 IDR642,000,000 4 IDR245,000,000
9 West Nusa Tenggara 9 IDR313,000,000 13 IDR525,000,000
10 East Nusa Tenggara 5 IDR145,500,000 9 IDR880,000,000
11 Papua 1 IDR25,000,000 - -
12 Sulawesi 30 IDR1,159,450,000 16 IDR970,000,000
13 Sumatera 56 IDR3,070,000,000 18 IDR935,000,000
Total 378 IDR18,386,450,000 170 IDR9,161,600,000
Number of Foster Partners and Details of Receivables up to 31 December 2023
Total Foster Partners
6,967 Debtors
2022 2023
Amount (IDR) (%) Amount (IDR) (%)
Pass 18,257,799,972 36.96 3,452,460,063 7.00
Special Mention 4,535,941,159 7.38 7,303,272,049 14.81
Doubtful 1,649,878,829 2.76 4,950,359,453 10.04
Lost 31,161,220,926 52.90 33,616,019,533 68.16
Total 55,604,840,886 100 49,322,111,098 100
728 PT Bank Tabungan Negara (Persero) Tbk
Page 360
2023 Annual Report
Distribution of the PUMK Program in 2023
The amount of PUMK Program distribution in 2023 is IDR 17,16 billion.
1 2 3 4
Growing a portfolio of Accompany and increase Providing distribution of
Providing independent
principal and interest awareness of fostered PUMK programs through
distribution by branch
returns so that the funds partner businesses by cooperation/collaboration
offices to various business
that can be distributed participating in national & with PT Bank Rakyat
sectors that have potential
increase international events Indonesia (Persero) Tbk
Development of Partners for the MSE Funding Program
Implementation of coaching is carried out by quarterly OTS visits to Foster Partners by the BTN Branch Office of the coach. The monitoring
and evaluation process of each Foster Partner’s business is important so that the business process can continue in a sustainable manner.
Grocery store
Name Muslihudin
Region Medan
Realization June 23, 2022
Limit IDR25,000,000
Tenor 3 years
Collectability Pass
Food Seller
Name Dwi Wahyu Purbo S
Region Jambi
Realization July 05, 2022
Limit IDR100,000,000
Tenor 2 years
Collectability Pass
PT Bank Tabungan Negara (Persero) Tbk 729
Page 361
Corporate Social and
Environmental Responsibility Program
Cell Phone Store
Name Magdalena Sembiring
Region Medan
Realization December 19, 2022
Limit IDR150,000,000
Tenor 3 years
Collectability Pass
Barbershop
Name Aditya Cella
Region Palu
Realization June 12, 2023
Limit IDR50,000,000
Tenor 3 years
Collectability Pass
Financial Literacy and Inclusion – Fulfillment of OJK
Regulation 3/2023 Concerning Financial Literacy and
Inclusion
The Company fulfills its obligations to Stakeholders and the OJK • Report on the Implementation of Financial Literacy and
in accordance with regulations, namely regarding transparency Inclusion Activities in 2023: reported every quarter (March,
and publication of financial and non-financial conditions. Other June, September, December).
information aims to support information disclosure, financial • 2024 Financial Literacy and Inclusion Activity Planning Report:
education and services to the community. The Company has reported in November 2023.
reports related to Financial Literacy and Inclusion, among others:
Various Financial Literacy and Inclusion activities that have been reported to regulators (BI and OJK) are as follows:
Financial Literacy in 2023
Period
No. Stream Scope Activity Name Frequency
Start Ended
Entrepreneurship talk show with
1. Funding Financial Education guest stars Alan Budi Kusuma and January 23, 2023 January 29, 2023 1 time
Susi Susanti
2. Lending Financial Education Marketing and Developer Gathering May 4, 2023 May 4, 2023 1 time
Educate Customers about
3. Digital Financial Education January 1, 2023 December 31, 2023 1 time
Information Security
730 PT Bank Tabungan Negara (Persero) Tbk
Page 362
2023 Annual Report
Period
No. Stream Scope Activity Name Frequency
Start Ended
4. Inclusion Financial Education SIMOLEK Program (West Java) July 1, 2023 September 30, 2023 1 time
SIMOLEK Program (Kupang,
Surabaya, Denpasar, Malang,
5. Inclusion Financial Education Mataram, Bangkalan, Madiun, July 27, 2023 September 8, 2023 1 time
Jember, Kediri, Singaraja,
Banyuwangi)
SIMOLEK Program (Makassar,
6. Inclusion Financial Education August 9, 2023 August 9, 2023 1 time
Palangkaraya, Gorontalo)
Socialization of Cash Waqf in the
7. Funding Financial Education August 1, 2023 December 20, 2023 1 time
Educational Environment
Communication
8. Financial Education SRIKANDI Goes to Campus August 14, 2023 August 14, 2023 1 time
& Partnerships
9. Funding Financial Education BTN Market Beat September 2023 September 16, 2023 September 16, 2023 1 time
Socialization of the Subsidized KPR
10. Lending Financial Education October 19, 2023 October 19, 2023 1 time
Program
Education and Training for young
Developers in collaboration with
11. Lending Financial Education October 28, 2023 October 28, 2023 1 time
HFC (Santri Developers and
Millennial Developers)
Training and Empowerment of the
community to become entrepreneurs
12. Lending Financial Education November 9, 2023 November 9, 2023 1 time
through the Bank BTN Business
Camp
Financial Literacy of Prospective
13. Lending Financial Education Indonesian Migrant Workers and December 14, 2023 December 14, 2023 1 time
Japanese Interns
Financial Inclusion in 2023
Period
No. Stream Scope Activity Name Frequency
Start Ended
1. Digital Access Expansion Launching Super Apps BTN Mobile February 9, 2023 May 31, 2023 1 time
Provision of
Improved BTN Call 150286 and
2. Reporting Financial Products May 3, 2023 May 3, 2023 1 time
1500286 services
and/or Services
Inauguration of the KPR BTN Sales
3. Lending Access Expansion June 16, 2023 June 16, 2023 1 time
Center to increase Market Share
Provision of Mass KPR contract for 10,000 units
4. Lending Financial Products at Puri Delta Tigaraksa Housing August 8, 2023 August 8, 2023 1 time
and/or Services Complex
Provision of
Increased KPR distribution for the
5. Lending Financial Products September 9, 2023 September 26, 2023 1 time
sharia and sports sectors
and/or Services
Provision of BTN Bisnis Savings Roadshow with
6. Funding Financial Products Alan Budi Kusuma and Director of September 23, 2023 September 23, 2023 1 time
and/or Services Distribution Funding
Addition of BI-Fast and other
7. Digital Access Expansion payment features to BTN Mobile January 1, 2023 December 31, 2023 1 time
(Mobile Banking)
Provision of BTNPreneur activities take the form
8. Lending Financial Products of an MSME Bazaar fostered by January 1, 2023 December 31, 2023 2 times
and/or Services Bank BTN
Opening of Branch Offices and
9. Inclusion Access Expansion Sub-Branch Offices (Conventional January 1, 2023 December 31, 2023 19 Times
and Sharia)
Addition of Mobile Cash Cars
(BTNMove) in 2023 to increase the
10. Inclusion Access Expansion January 1, 2023 December 31, 2023 8 Times
availability of access to Bank BTN
products and services
Provision of
Gathering to increase the use of
11. Funding Financial Products July 10, 2023 July 10, 2023 2 times
SBN Perdana products
and/or Services
PT Bank Tabungan Negara (Persero) Tbk 731
Page 363
Corporate Social and
Environmental Responsibility Program
Satisfaction, Loyalty, Engagement (SLE) Index Survey 2024
SLE Index 2022 (%)
56 55.36 56.97 55.68 55.56
53.26
KBMI 3 KBMI 4
Arranged based on index value (%)
• Industry : - • KBMI 3 : 52.15
“10th position on KBMI 3“
• KBMI 4 : - • : 48.64
SLE Index 2023 (%)
64.04 62.74 64.79 62.9 62.68
61.27
KBMI 3 KBMI 4
Arranged based on index value (%)
• Industry : 61.18 • KBMI 3 : 59.19
“4th position on KBMI 3“
• KBMI 4 : 62.38 • : 60.00
SLE Index 2024 (%)
66.04 65 64.71 63.26 64.91
62.14 62.02 62
58.17
KBMI 3 KBMI 4 BUS
Arranged based on index value (%)
• Industry : 61.82 • BUS : 61.79
“1st position on KBMI 3“
• KBMI 4 : 61.25 • : 66.04
• KBMI 3 : 61.59
*Measured by : Tim Marketing Research Indonesia (MRI)
732 PT Bank Tabungan Negara (Persero) Tbk
Page 364
INDEKS
OJK
PT Bank Tabungan Negara (Persero) Tbk 733
Page 365
Indeks
OJK
Criteria Explanation Page Regulations
UMUM
Annual Report is well printed and
The Annual Report is well printed and bound. √ POJK 29
bound.
Annual Report must be reproduced
in the form of printed copies of
√ POJK 29
documents and electronic copies of
documents.
Annual Reports are presented in
√ POJK 29
Indonesian and foreign languages
Annual Report must be published
on the Issuer’s or Public Company’s
Website on the same date as the √ POJK 29
submission of the Annual Report to the
Financial Services Authority.
KILAS KINERJA
Information includes, among others:
1. Sales revenue. 21 SEOJK 16
2. Gross profit. 22
Summary of important financial data
contains financial information 3. Operational profit. 22
presented in comparative form for 3 SEOJK 9
4. Profit before tax. 22
(three) financial years or since starting
their business if the Issuer or 5. Net profit. 22
Public Company has been running its 6. Profit and loss. 22 SEOJK 16
business activities for less than 3
(three) years. 7. Total comprehensive profit (loss). 22 SEOJK 9
8. Total profit (loss) attributable to owners of the parent entity and SEOJK 16
-
non-controlling interests.
9. Total comprehensive profit (loss). 22
10. Total comprehensive profit (loss) attributable to owners of the SEOJK 16
-
parent entity and non-controlling interests.
11. Earnings (loss) per share. 22
12. Total assets. 19 SEOJK 9
SEOJK 16
13. Total liabilities. 20
14. Total equity. 21
15. Third-party funds. 19
SEOJK 9
16. Loans received. 20
17. Ratio of profit (loss) to total assets. 24
18. Profit (loss) to equity ratio. 24
19. Profit (loss) to revenue/sales ratio. 24
SEOJK 16
20. Current ratio. 24
21. Liability to equity ratio. 24
22. Ratio of liabilities to total assets. 24
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Criteria Explanation Page Regulations
23. CAR ratio. 24 SEOJK 9
24. Productive assets. 24
25. Non-performing loans (NPL) ratio. 24
26. Ratio of Operating Expenses to Operating Income (BOPO). 24
27. Cost to Income Ratio(CIR). 24
28. Net Interest Margin (NIM) ratio. 24
29. Percentage of violations and exceedances of the Legal Lending
24
Limit (BMPK).
30. Statutory Reserve Ratio (GWM). 24
31. Net Open Position (NOP) Ratio. 24
32. Information and other financial ratios that are relevant to the issuer SEOJK 9
24
or public company and the type of industry. SEOJK 16
Information on shares for Public Companies at least contains:
1. Shares that have been issued for each quarter presented in
comparative form for the last 2 (two) financial years, at least contain:
a. Number of outstanding shares.
b. Market capitalization is based on the price on the stock exchange
where the shares are listed.
25-26 SEOJK 16
c. The highest, lowest and closing share prices are based on the
price on the stock exchange where the shares are listed.
d. Volumetrading on the stock exchange where the shares are listed.
Information in letter b), letter c) and letter d) is only disclosed if the
shares are listed on the stock exchange.
Information is presented in the form of graphs and tables.
2. such as a stock split, reverse stock, stock dividends, bonus shares,
changes in the nominal value of shares, issuance of convertible
securities, and additions and capital reduction, share information as
referred to in number 1) is added with an explanation of at least:
Stock Information
a. The date of implementation of the corporate action.
b. Stock split ratios, reverse stock ratios, stock dividends, shares. SEOJK 16
c. bonus, number of convertible securities issued, and changes in 27
share nominal value.
d. The number of outstanding shares before and after the corporate
action.
e. The number of effect conversions implemented (if any).
f. Stock prices before and after corporate actions.
3. In the event of a temporary suspension of share trading (suspension)
and/or delisting of shares during the financial year, the reasons
29 SEOJK 16
for the temporary suspension of share trading (suspension) and/or
delisting of shares (delisting) shall be explained.
4. In the event that the temporary suspension of share trading
(suspension) as referred to in number 3) and/or the process of
canceling the listing of shares (delisting) is still ongoing until the
29 SEOJK 16
end of the Annual Report period, the actions taken to resolve
the temporary suspension of share trading (suspension) and/or
cancellation are explained. listing of shares (delisting).
PT Bank Tabungan Negara (Persero) Tbk 735
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Criteria Explanation Page Regulations
REPORT OF DIRECTORS AND BOARD OF COMMISSIONERS
The Board of Directors’ report contains at least a brief description of:
1. Performance of Issuers or Public Companies, at least includes:
SEOJK 9
a. Issuer’s or Public Company’s strategy and strategic policies
50-51 SEOJK 16
(including for UUS if the Bank owns UUS).
b. The role of the Board of Directors in formulating the strategy and
50
strategic policies of the Issuer or Public Company.
SEOJK 16
c. The process carried out by the Board of Directors to ensure the
50
implementation of the Issuer’s or Public Company’s strategy.
d. Comparison between the results achieved and those targeted by SEOJK 9
52
the Issuer or Public Company. SEOJK 16
e. Obstacles faced by Issuers or Public Companies. 52
f. Organizational structure. 45-46
g. Main activity. 45
h. Information Technology. 46
Directors Report i. Types of products and services offered, including lending to
45
debtors of micro, small and medium enterprises.
j. Interest rates for raising and providing funds. 47-49
k. Economic development and target market. 46-47
l. Networks and business partners at home and/or abroad. 45 SEOJK 9
m. Number, type and location of offices. 45
n. Ownership of the Board of Directors, Board of Commissioners
NA
and shareholders in the Bank’s business group.
o. Important changes that occurred in the Bank and the Bank’s
NA
business group in the year concerned.
p. Important things that are expected to happen in the future. 53-54
q. Human resources include the number, level of education, training,
46
and development of human resources.
2. An overview of the business prospects of the Issuer or Public SEOJK 9
53-54
Company. SEOJK 16
3. Implementation of Issuer or Public Company governance. 54-57
The Board of Commissioners’ report contains at least a brief description of:
1. Assessment of the Board of Directors’ performance regarding the
management of Issuers or Public Companies, including oversight by
the Board of Commissioners in the formulation and implementation 63-64
of the Issuer’s or Public Company’s strategy carried out by the Board
SEOJK 16
of Directors.
SEOJK 9
Report of the Board of 2. Views on the business prospects of Issuers or Public Companies
65
Commissioners compiled by the Board of Directors.
3. Views on the implementation of governance of the Issuer or Public
65-68
Company.
4. Changes in the composition of the Board of Commissioners (if any)
68-69
and reasons for the changes.
SEOJK 9
5. Frequency and method of providing advice to members of the Board
63
of Directors.
Statement Letter from Members of the Board of Directors and Members
of the Board of Commissioners regarding Responsibility for the Annual
Statement Letter from Members of the Report. Statement letter from members of the Board of Directors and SEOJK 16
Board of Directors and Members of the members of the Board of Commissioners regarding responsibility for the 76-77 POJK 29
Board of Commissioners Annual Report is prepared in accordance with the format of Statement
Letter from Members of the Board of Directors and Members of the Board
of Commissioners regarding Responsibility for the Annual Report.
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COMPANY PROFILE
Access to Issuers or Public Companies including branch offices or
representative offices that enable the public to obtain information about
Issuers or Public Companies, including:
SEOJK 9
1. Address
Company name and full address 80-81 SEOJK 16
2. Phone number
3. Email address
4. Website address
Contains information including:
1. Name and address of the subsidiary, including:
a. Address
b. Phone number
c. E-mail address
Name and address of subsidiary and/ d. Website address
or branch office or representative SEOJK 9
1. Name and address of the branch/representative office, including:
office (if any) 82-87 SEOJK 16
a. Address
b. Phone number
c. Email address
d. Website address
Notes: if the company does not have subsidiaries, branch offices, and
representative offices, so that it is disclosed.
Include among others: date/year of establishment, name, change of
company name (if any), and effective date of change of company SEOJK 9
Brief history of Issuer or Public
name. 92-93 SEOJK 16
Company
Notes: if the company has never changed its name, please disclose it.
Includes:
1. Company Vision 94
SEOJK 9
Vision, Mission and Corporate Culture 2. Company Mission 95 SEOJK 16
3. Statement that the vision and mission have been reviewed and
approved by the Board of Directors/Board of Commissioners in the 96-99
financial year.
Description of, among others:
1. The company’s business activities according to the latest articles of SEOJK 9
100
Business activities association. SEOJK 16
2. Business Activities Undertaken. 100
3. Products and/or services produced. 103-114
Issuer’s or Public Company’s operational area. The operational area
SEOJK 16
Operational Area is the area or area where operational activities are carried out or the 116-117
scope of the company’s operational activities.
The organizational structure of the Issuer or Public Company in
the form of a chart, at least up to 1 (one) level below the Board of SEOJK 9
Organizational structure Directors including committees under the Board of Directors (if any) 118-119 SEOJK 16
and committees under the Board of Commissioners, accompanied by
names and positions.
List of industry association memberships both on a national and
Association Membership 115 SEOJK 16
international scale related to the implementation of sustainable finance.
PT Bank Tabungan Negara (Persero) Tbk 737
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Criteria Explanation Page Regulations
Profile of the Board of Directors, at least contains:
1. Name and position in accordance with the duties and responsibilities.
2. Latest photos.
3. Age.
4. Citizenship.
5. Educational history and/or certification.
6. Position history, including information on: SEOJK 9
SEOJK 16
a. The legal basis for appointment as a member of the Board of
Directors of the Issuer or Public Company concerned
b. Concurrent positions, both as members of the Board of Directors,
members of the Board of Commissioners, and/or committee
members as well as other positions both inside and outside
the Issuer or Public Company. In the event that members of the
Board of Directors Profile 120-133
Board of Directors do not have concurrent positions, then this is
disclosed.
c. Work experience and time period both inside and outside the
Issuer or Public Company.
7. of the Board of Commissioners, major shareholders and controllers,
either directly or indirectly to individual owners, including names of
affiliated parties. In the event that members of the Board of Directors SEOJK 9
have no affiliation, the Issuer or Public Company shall disclose this. SEOJK 16
Financial relationships and family relationships of members of the POJK 13
Board of Directors and members of the Board of Commissioners with
other members of the Board of Directors, other members of the Board
of Commissioners, and/or controlling shareholders of the Bank.
8. Changes in the composition of members of the Board of Directors
and reasons for the changes. In the event that there is no change in SEOJK 16
the composition of the members of the Board of Directors, this will be
disclosed.
Profile of the Board of
Profile of the Board of Commissioners, at least contains:
Commissioners
1. Name and position.
2. Latest photos.
3. Age.
4. Citizenship.
5. Educational history and/or certification.
6. Position history, including information on:
a. The legal basis for appointment as a member of the Board of SEOJK 9
Directors of the Issuer or Public Company concerned SEOJK 16
b. Legal basis for the first appointment as a member of the Board of
Commissioners who is an independent commissioner of the Issuer
or Public Company concerned.
c. Concurrent positions, both as members of the Board of Directors, 134-144
members of the Board of Commissioners, and/or committee
members as well as other positions both inside and outside
the Issuer or Public Company. In the event that members of the
Board of Directors do not have concurrent positions, then this is
disclosed.
d. Work experience and time period both inside and outside the
Issuer or Public Company.
7. Affiliation with other members of the Board of Directors, members
of the Board of Commissioners, major shareholders and controllers,
either directly or indirectly to individual owners, including names of
affiliated parties. In the event that members of the Board of Directors SEOJK 9
have no affiliation, the Issuer or Public Company shall disclose this. SEOJK 13
SEOJK 16
Financial relationships and family relationships of members of the POJK 17
Board of Directors and members of the Board of Commissioners with
other members of the Board of Directors, other members of the Board
of Commissioners, and/or controlling shareholders of the Bank.
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2023 Annual Report
Criteria Explanation Page Regulations
8. Statement of independence of the independent commissioner in the
event that the independent commissioner has served more than 2
(two) terms.
9. Changes in the composition of members of the Board of Directors SEOJK 16
and reasons for the changes. In the event that there is no change in
the composition of the members of the Board of Directors, this will be
disclosed.
Including the composition of executive officers along with their positions
Executive officer brief profile 150-168 SEOJK 9
and a summary of Curriculum Vitae.
Data on employee competency development that has been carried out
in the financial year consisting of parties (position levels) who attended
training, types of training, and training objectives as well as equal SEOJK 9
Number of employees and employee
opportunities for all employees. 168-170 SEOJK 16
competency development data.
Employee competency development costs that have been incurred in
the financial year.
Names of shareholders and percentage of ownership at the beginning
and end of the financial year, which consists of information regarding:
1. Shareholders who own 5% (five percent) or more shares of Issuers or
Public Companies.
2. Members of the Board of Directors and members of the Board of
Commissioners who own shares of Issuers or Public Companies.
In the event that all members of the Board of Directors and/or all
members of the Board of Commissioners do not own shares, then
this matter shall be disclosedthe.
3. shares by members of the Board of Directors and members of the SEOJK 9
Board of Commissioners at the beginning and end of the financial SEOJK 16
year, including information regarding shareholders who are POJK 17
registered in the register of shareholders for the benefit of indirect
ownership by members of the Board of Directors and members of the
Board of Commissioners.
In the event that all members of the Board of Directors and/or
all members of the Board of Commissioners do not have indirect
Shareholder composition ownership of the shares of the Issuer or Public Company, then this 170-175
matter must be disclosed.
Directors and commissioners who own Shares (Directors and Board
of Commissioners/Supervisory Board must report to the company
regarding their and/or family’s share ownership in the company
concerned and other companies, including any changes thereto).
4. Group of public shareholders, namely groups of shareholders who
SEOJK 16
each own less than 5% (five percent) of the shares of the Issuer or
Public Company.
5. Number of shareholders and percentage of ownership at the end of
the financial year based on classification:
a. Ownership of local institutions.
SEOJK 16
b. Ownership of foreign institutions.
c. Local individual ownership.
d. Foreign individual ownership.
The above information can be presented in tabular form.
Information regarding major shareholders and controllers of Issuers or SEOJK 9
Major and controlling shareholder Public Companies, either directly or indirectly, up to individual owners, 175 SEOJK 16
presented in the form of a schematic or chart.
Names of subsidiaries, associated companies, joint venture companies
where the Issuer or Public Company has joint control of the entity (if
any), along with the percentage of share ownership, line of business, SEOJK 9
List of associate subsidiaries, venture
total assets, and operating status of subsidiaries, associated companies, 175 SEOJK 16
companies
joint venture companies.
For subsidiaries, information regarding the address of the subsidiary
is added.
PT Bank Tabungan Negara (Persero) Tbk 739
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Criteria Explanation Page Regulations
Banks that are part of a business group and/or have Subsidiaries,
must add:
The structure of the Bank’s business group which includes:
a. The structure of the Bank’s business group consists of the Bank,
Subsidiaries, sister companies, Parent Entity up to the ultimate
Information related to the Bank
shareholder. 175 SEOJK 9
Business Group
b. Management linkage structure within the Bank’s business group.
c. Shareholders acting on behalf of other shareholders. The definition
of a shareholder acting on behalf of another shareholder is an
individual shareholder or an entity that has the common goal of
controlling the Bank, based on or not based on an agreement.
Chronology of share listing, number of shares, number of listed shares
after each corporate action, nominal value, and offering price from the
beginning of listing to the end of the financial year as well as the name
of the stock exchange where the Issuer’s or Public Company’s shares SEOJK 16
Share listing chronology 176-178
are listed, including stock splits ( stock split), merger of shares (reverse
stock), stock dividends, bonus shares, and changes in the nominal
value of shares, implementation of conversion effects, implementation
of capital additions and reductions (if any).
Information on the listing of other securities that are not yet due in the
financial year at least contains the names of the securities, the type of
Information on the listing of other corporate action that causes a change in the number of other
178-187 SEOJK 16
securities securities, year of issue, interest rate/yield, maturity date, offering
value, name of stock exchange where other securities are listed, and
securities rating (if any).
Information on the use of public accounting services (AP) and public
accounting firms (KAP) and their networks/associations/alliance
includes:
1. Name and address.
2. Assignment period.
Information on the use of public 3. Information on audit and/or non-audit services provided.
accounting services (AP) and public 188 SEOJK 16
4. Audit and/or non-audit service fees for each assignment given
accounting firms (KAP)
during the financial year.
5. In the event that the designated AP and KAP and their network/
association/alliance do not provide non-audit services, then the
information shall be disclosed.
Disclosure of information on the use of AP and KAP services and their
networks/associations/alliances can be presented in tabular form.
Name and address of supporting Names and addresses of capital market supporting institutions and/or SEOJK 16
188-192
institution and/or profession. professions other than AP and KAP.
Information includes, among others:
1. Name of award and/or certification (national and international
scale).
SEOJK 9
Awards and Certifications. 193-202
2. Year of award and/or certification.
3. Awarding and/or certification bodies.
4. Validity period (for certification).
MANAGEMENT DISCUSSION AND ANALYSIS OF THE COMPANY’S PERFORMANCE
1. Long term plan (corporate plan). SEOJK 13
Bank Strategic Plan 212-219
2. Medium and short term plans (business plan). POJK 17
Operational review per business segment according to the type of
industry of the Issuer or Public Company, at least concerning:
1. Explanation of each business segment. 232-261
2. Performance per business segment, among others: SEOJK 9
Operational review per business
SEOJK 16
segment a. Production, which includes process, capacity, and development. 233-262
b. Increase/decrease in production capacity. 233-262
c. Sales/business income. 262-263
d. Profitability. 262-263
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Comprehensive financial performance which includes a comparison of
financial performance in the last 2 (two) financial years (in the form of
narratives and tables), an explanation of the causes of the changes and
the impact of these changes, at least concerning:
1. Current assets, non-current assets, and total assets. 266, 270-272
2. Short term liabilities, long term liabilities and total liabilities. 267-268, 272 SEOJK 9
Description of the company’s 3. Funding (investment and giving credit/financing). 267, 270-271 SEOJK 16
financial performance
4. Third party funds and other funding sources. 267-268, 272
5. Equity. 269, 273
6. Income/sales, expenses, profit (loss), other comprehensive income,
274-277
and total comprehensive profit (loss).
7. Cash flow. 277-279
8. Basic credit interest rate. 287 SEOJK 9
Analysis of the quality of earning
287-289 SEOJK 9
assets and relevant financial ratios.
Discussion and analysis of the ability Explanation of:
to pay debts and the collectability of
1. Ability to pay debts, both short term (liquidity) and long term
the company’s receivables, by 280-281
(solvability). SEOJK 16
presenting the calculation of the
relevant ratio according to the type
2. Receivables collectibility level. 283
of company’s industry.
Top explanation:
Discussion on capital structure and 1. Details of the capital structure (capital structure), which consists of
291-292 SEOJK 16
management policies on capital interest-based debt/sukuk and equity.
structure (capital structure policy). 2. Management policies on capital structure (capital structure policies). 290
3. Basis for selection of management policies. 290
Explanation of:
1. The name of the party making the bond. 292
2. The purpose of the bond. 293
Discussion on material commitments
3. Source of funds expected to fulfill these ties. 293
for capital goods investment (not SEOJK 16
funding commitments) in the last 4. The currency to be denominated. 293
financial year.
5. The steps the company plans to take to protect against risks from
293
related foreign currency positions.
Notes: if the company has no ties related to investment in capital goods
in the last financial year to be disclosed.
Explanation of:
1. Types of investment in capital goods. 293
Discussion on investment in capital SEOJK 9
2. The purpose of investing in capital goods. 293
goods realized in the last financial SEOJK 16
year. 3. Investment value of capital goods issued in the last financial year. 293
Notes: if there is no realization of investment in capital goods, so that
it is disclosed.
The business prospects of Issuers or Public Companies are linked to
Description of the company’s business industry conditions, the general economy and international markets SEOJK 16
296-298
prospects. accompanied by quantitative supporting data from reliable data
sources.
PT Bank Tabungan Negara (Persero) Tbk 741
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Criteria Explanation Page Regulations
Comparison between targets/projections at the beginning of the
financial year with the results achieved (realization), regarding:
1. Sales revenue. 299-300
2. Profit and loss. 299-300
3. Capital structure. 300
4. Marketing. 300
5. HR Development. 300-301
Comparative information between
targets at the beginning of the 6. Other matters deemed important by the Issuer or Public Company. 298-299
financial year with the results achieved SEOJK 16
Targets/projections to be achieved by Issuers or Public Companies for
(realization), and targets or projections
the next 1 (one) year, regarding:
to be achieved for the
next year. 1. Sales revenue. 302
2. Profit and loss. 302
3. Capital structure. 302
4. Dividend policy. 302-303
5. Marketing. 303
6. HR Development. 304
7. Other matters deemed important by the Issuer or Public Company. 301-302
Marketing aspects of the Issuer’s or Public Company’s goods and/or SEOJK 9
Description of the marketing aspect. 219-231
services, at least regarding marketing strategy and market share. SEOJK 16
Description of dividends for the last 2 (two) financial years, at least:
1. The dividend policy, among other things, contains information on the
305
percentage of the amount of dividends distributed to net income.
Description of dividends for the last 2 2. Cash dividend payment date and/or non-cash dividend distribution SEOJK 16
305-306
(two) financial years. date.
3. Amount of dividends per share (cash and/or non-cash). 305-306
4. The amount of dividends per year paid. 305-306
Notes: if there is no distribution of dividends, please state the reasons.
Contains descriptions of:
1. Total proceeds. 306
2. Fund usage plan. 306
3. Details of use of funds. 306
4. Fund balance. 306
Realization of the use of proceeds from 5. The date of approval of the GMS/RUPO for changes in the use of
-
the public offering (in the event that the funds (if any).
SEOJK 16
company is still required to submit a
a. In the event that during the financial year, the Issuer has an
report on the realization of the use of
obligation to submit a report on the realization of the use of funds,
funds)
the cumulative realization of the use of proceeds from public
offerings until the end of the financial year is disclosed.
b. In the event that there is a change in the use of funds as stipulated
in the Financial Services Authority Regulation regarding the
report on the realization of the use of funds from a public offering,
the Issuer shall explain the change.
Note: if you do not have information on the realization of the use of
proceeds from a public offering, please disclose it.
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Criteria Explanation Page Regulations
Contains descriptions of:
a. Date, value, and transaction object.
b. The name of the party conducting the transaction.
c. Nature of the affiliation relationship (if any).
d. Explanation of the fairness of the transaction.
e. Fulfillment of related provisions.
f. In the event that there is an affiliation relationship, apart from
disclosing the information referred to in number a) through number
f), the Issuer or Public Company also discloses information:
1) The Board of Directors’ statement that affiliated transactions
have gone through adequate procedures to ensure that affiliated
transactions are carried out in accordance with generally
accepted business practices, among others, carried out by
SEOJK 16
fulfilling the arm’s length principle.
Material information (if any), including 2) The role of the Board of Commissioners and the audit committee
investment, expansion, divestment, in carrying out adequate procedures to ensure that affiliated
business merger/ transactions are carried out in accordance with generally
consolidation, acquisition, debt/ accepted business practices, among others, is carried out by
capital restructuring, material fulfilling the arm’s length principle. 307-315
transactions, affiliated transactions,
g. For affiliate transactions or material transactions which are business
and conflict of interest transactions.
activities carried out in order to generate business income and are
carried out routinely, repeatedly and/or continuously, an explanation
is added that the affiliated transactions or material transactions are
business activities carried out in order to generate business income
and are carried out routinely, repeatedly, and/or continuously.
In the case of affiliated transactions or material transactions
referred to have been disclosed in the annual financial statements,
information is added regarding references to disclosure in the said
annual financial statements.
h. For disclosure of affiliated transactions and/or conflict of interest
transactions which are the result of the implementation of affiliated
transactions and/or conflict of interest transactions that have
been approved by independent shareholders, information is SEOJK 16
added regarding the date of the GMS that approves the affiliated SEOJK 13
transactions and/or conflict of interest transactions.
i. In the event that there are no affiliated transactions and/or conflict of
interest transactions, then this is disclosed.
The description contains, among others:
1. The names of the laws and regulations that have changed. 315-319
Description of changes to laws and
2. The impact (quantitative and/or qualitative) on the company (if SEOJK 16
regulations on companies in the last 315-319
financial year. significant) or the statement that the impact is not significant.
Notes: if there is no change in laws and regulations in the last financial
year, so that it is disclosed.
The description contains, among others:
1. Changes in accounting policies. 320-321
Description of changes in accounting
SEOJK 16
policies implemented by the company 2. Reasons for changes in accounting policies. 320
in the last financial year.
3. Quantitative impact on financial statements. 320-321
Notes: If there is no change in accounting policy in the last financial
Risk exposure and capital includes annual period risk and capital
Information on Risk Exposure and
exposure reports as stipulated in part II of the Publication Report on risk 330-369 SEOJK 9
Capital.
and capital exposure.
PT Bank Tabungan Negara (Persero) Tbk 743
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Criteria Explanation Page Regulations
GOOD CORPORATE GOVERNANCE
Information regarding GMS resolutions in the financial year and 1
(one) year before the financial year includes:
a. GMS resolutions in the financial year and 1 (one) year prior to the
financial year realized in the financial year.
GMS. b. GMS decisions in the financial year and 1 (one) year prior to the 421-434 SEOJK 16
financial year that have not been realized along with the reasons for
not being realized.
In the event that an Issuer or Public Company uses an independent
party in the implementation of the GMS to carry out the vote count, it
shall be disclosed regarding this matter.
1. Duties and responsibilities of each member of the Board of Directors. SEOJK 13
Information regarding the duties and responsibilities of each SEOJK 16
435-438
member of the Board of Directors is described and can be presented POJK 17
in tabular form.
2. Statement that the Board of Directors has a guideline or charter
439-440 SEOJK 16
(charter) of the Board of Directors.
3. Policy and implementation of the frequency of meetings of the
Board of Directors, meetings of the Board of Directors with the of
Commissioners, and the level of attendance of members of the Board
of Directors at these meetings including attendance at the GMS. SEOJK 16
441-459
Information on the level of attendance of members of the Board
of Directors at meetings of the Board of Directors, meetings of the
Board of Directors with the Board of Commissioners or GMS can be
presented in tabular form.
4. Training and/or competency improvement for members of the Board
of Directors:
a. Policy on training and/or competency improvement for members
SEOJK 16
of the Board of Directors, including an orientation program for 459-463
newly appointed members of the Board of Directors (if any).
Directors.
b. Training and/or competency improvement attended by members
of the Board of Directors in the financial year (if any).
5. The Board of Directors’ assessment of the performance of the
committees that support the implementation of the duties of the Board
of Directors in the financial year contains at least:
a. Performance appraisal procedures.
SEOJK 16
b. The criteria used include performance achievements during the 464
financial year, competence and attendance at meetings.
In the event that the Issuer or Public Company does not have a
committee that supports the implementation of the duties of the Board
of Directors, this will be disclosed.
6. members of the Board of Commissioners who reach 5% (five percent)
or more of paid-up capital, which includes the type and number of
shares in:
SEOJK 13
a. The bank in question. 504-505
POJK 17
b. other banks.
c. Non-bank financial institutions.
d. Other companies domiciled both inside and outside the country.
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SEOJK 13
1. Duties and responsibilities of the Board of Commissioners. 465 SEOJK 16
POJK 17
2. Statement that the Board of Commissioners has guidelines or charter SEOJK 16
468
of the Board of Commissioners.
3. Policy and implementation of the frequency of meetings of the Board
of Commissioners, meetings of the Board of Commissioners with the
Board of Directors and the level of attendance of members of the
SEOJK 13
Board of Commissioners at these meetings including attendance at
472-482 SEOJK 16
the GMS. Information on the level of attendance of members of the
Board of Commissioners at meetings of the Board of Commissioners,
meetings between the Board of Commissioners and the Board of
Directors, or GMS can be presented in tabular form.
4. Training and/or competency improvement for members of the Board
of Commissioners:
a. Policy on training and/or competency improvement for members of
the Board of Commissioners, including an orientation program for 482-485 SEOJK 16
Board of Commissioners. newly appointed members of the Board of Commissioners (if any).
b. Training and/or competency improvement attended by members
of the Board of Commissioners in the financial year (if any).
5. Assessment of the performance of the Board of Directors and the Board
of Commissioners as well as each member of the Board of Directors and
members of the Board of Commissioners, contains at least:
a. Procedure for implementing performance appraisal. 486-492 SEOJK 16
b. The criteria used include performance achievements during the
financial year, competence and attendance at meetings.
b .The party making the assessment.
6. The Board of Commissioners’ assessment of the performance of
the Committees that support the implementation of the duties of the
Board of Commissioners in the financial year includes:
SEOJK 16
493-496
a. Performance appraisal procedures.
b. The criteria used include performance achievements during the
financial year, competence and attendance at meetings.
Least load:
1. Nomination procedures, including a brief description of the policies
and nomination process for members of the Board of Directors and/ 497 SEOJK 16
or members of the Board of Commissioners.
2. Procedures and implementation of remuneration for the Board of
Directors and Board of Commissioners, including:
a. Procedure for determining remuneration for the Board of Directors
and Board of Commissioners.
Nomination and remuneration of the
b. Disclosure of indicators for determining the remuneration of the
Board of Directors and Board of
Board of Directors.
Commissioners.
c. The remuneration structure for the Board of Directors and the SEOJK 16
498-501
Board of Commissioners such as salaries, allowances, bonuses/
bonuses and others; And
Notes: if there are no performance bonuses, non performance
bonuses and stock options received by each member of the Board
of Commissioners and Board of Directors, to be disclosed.
d. The amount of remuneration for each member of the Board of
Directors and members of the Board of Commissioners;
Disclosure of information can be presented in tabular form.
Least load:
a. Name.
Sharia supervisory board, for Issuers b. The legal basis for the appointment of the Sharia Supervisory Board.
or Public Companies that carry out
business activities based on sharia c. The assignment period of the Sharia Supervisory Board. 672-680 SEOJK 16
principles as stated in the articles of d. Duties and responsibilities of the Sharia Supervisory Board.
association.
e. Frequency and method of providing advice and suggestions as
well as monitoring compliance with sharia principles in the capital
market to Issuers or Public Companies.
PT Bank Tabungan Negara (Persero) Tbk 745
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Criteria Explanation Page Regulations
1. Name and title in the membership of the committee.
2. Age.
3. Citizenship.
4. Educational background.
5. Position history, including information on:
a. Legal basis for appointment as committee member. 513-514
b. Concurrent positions, both as members of the Board of SEOJK 16
Commissioners, members of the board of directors, and/or POJK 17
committee members and other positions (if any).
c. Work experience and time period both inside and outside the
Audit Committee. issuer or public company.
6. Period and tenure of audit committee members.
7. Description of duties and responsibilities. 510-511
8. Audit committee independence statement. 515
9. Training and/or competency improvement that has been attended
516
in the financial year (if any).
10. Policy and implementation of the frequency of audit committee
meetings and the level of attendance of audit committee members 517-520 SEOJK 13
at these meetings. SEOJK 16
11. Implementation of audit committee activities in the financial year POJK 17
according to what is stated in the audit committee guidelines or 520-521
charter.
Least load:
1. Name and title in the membership of the committee.
2. Age.
3. Citizenship.
4. Educational background.
5. Position history, including information on:
526-528
a. Legal basis for appointment as committee member.
b. Concurrent positions, both as members of the Board of
Commissioners, members of the board of directors, and/or
committee members and other positions (if any).
c. Work experience and time period both inside and outside the
issuer or public company.
Issuer or Public Company nomination 6. Period and tenure of committee members.
and remuneration committee or SEOJK 16
7. Committee independence statement. 528-529
function. POJK 17
8. Training and/or competency improvement that has been attended
529-530
in the financial year (if any).
9. Description of duties and responsibilities. 522-524
10. Statement that already has a guideline or charter. 524
11. Policy and implementation of the frequency of meetings and the
530-534
level of attendance of members at these meetings.
12. A brief description of the implementation of activities in the financial
534-535
year.
In the event that a nomination and remuneration committee is not
formed, it is sufficient for the Issuer or Public Company to disclose the
information referred to in letter i) to letter l) and disclose:
1. The reasons for not forming the committee
2. Parties carrying out nomination and remuneration functions.
746 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Criteria Explanation Page Regulations
Least load:
1. Name and title in the membership of the committee.
2. Age.
3. Citizenship.
4. Educational background.
5. Position history, including information on:
538-539
a. Legal basis for appointment as committee member.
b. Concurrent positions, both as members of the Board of
Other committees owned by Issuers or Commissioners, members of the board of directors, and/or
Public Companies in order to committee members and other positions (if any). SEOJK 16
support the functions and duties of the
c. Work experience and time period both inside and outside the POJK 17
Board of Directors (if any) and/
or committees that support the functions issuer or public company.
and duties of the Board of 6. Period and tenure of committee members.
Commissioners.
7. Committee independence statement. 539
8. Training and/or competency improvement that has been attended
540-541
in the financial year (if any).
9. Description of duties and responsibilities. 536
10. Statement that already has a guideline or charter. 537
11. Policy and implementation of the frequency of meetings and the
541-545
level of attendance of members at these meetings.
12. A brief description of the implementation of activities in the financial
545-547
year.
1. Name.
2. domicile.
3. Position history, including:
a. Legal basis for appointment as company secretary. 548-549
b. Work experience and time period both inside and outside the SEOJK 16
Company secretary. issuer or public company.
4. Educational background.
5. Training and/or competency improvement attended in the financial
549-550
year.
6. Brief description of the implementation of the duties of the corporate
550-557
secretary in the financial year.
1. Name of the head of the internal audit unit.
2. Position history, including:
a. Legal basis for appointment as company secretary.
559
b. Work experience and time period both inside and outside the
issuer or public company.
3. Qualification or certification as internal audit profession (if any).
4. Number of employees (internal auditors) in the internal audit unit. 567
SEOJK 16
Internal Audit Unit. 5. Training and/or competency improvement attended in the financial POJK 17
561-563
year.
6. The structure and position of the internal audit unit. 558
7. Description of duties and responsibilities. 559-560
8. A statement that the internal audit unit has guidelines or charters. 559
9. A brief description of the implementation of the duties of the
internal audit unit in the financial year including the policy and
564-568
implementation of the frequency of meetings with the directors,
board of commissioners and/or the audit committee.
PT Bank Tabungan Negara (Persero) Tbk 747
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Criteria Explanation Page Regulations
1. The name and year of the public accountant who audited the annual
financial statements for the last 5 years.
2. The name and year of the public accountant who audited the annual
financial statements for the last 5 years.
3. The amount of the fee for each type of service provided by the Public
Public Accountant. 605 POJK 17
Accounting Firm in the last financial year.
4. Other services provided by the Public Accounting Firm and public
accountants in addition to auditing the annual financial statements
for the last financial year.
Notes: if there is no other service in question, so that it is disclosed.
1. Financial and operational control, as well as compliance with other SEOJK 13
606-608
laws and regulations. SEOJK 16
Description of the internal control
system implemented by the issuer or 2. Review of the effectiveness of the internal control system. 609
public company.
3. Statement of the Board of Directors and/or Board of Commissioners
610 SEOJK 16
regarding the adequacy of the internal control system.
1. General description of the Issuer’s or Public Company’s risk
611-615
management system.
SEOJK 16
2. Types of risk and how to manage them. 616-624 SEOJK 13
Risk management system
implemented by Issuers or Public 3. Review of the effectiveness of the Issuer’s or Public Company’s risk
626
Companies. management system.
4. Statement of the Board of Directors and/or Board of Commissioners
or the audit committee on the adequacy of the risk management 626-627 SEOJK 16
system.
The level of the Bank’s compliance with all provisions and laws and
SEOJK 13
Compliance function. regulations as well as fulfillment of commitments with the competent 627-635
POJK 17
authorities.
1. Main case/lawsuit.
2. Case/lawsuit settlement status. SEOJK 16
3. The impact on the condition of issuers or public companies. The risks
Legal cases with a material impact faced by the company and the nominal value of claims/lawsuits.
faced by issuers or public companies,
subsidiaries, members of the board of 4. Disclosure regarding legal issues at least includes: 637-638
directors and members of the board of a. the number of civil and criminal cases faced and decisions that
commissioners (if any). have permanent legal force.
b. the number of civil and criminal matters faced and still in the
SEOJK 13
process of being resolved.
Notes: in the event that the company, subsidiaries, members of the
Board of Commissioners and members of the Board of Directors do
not have important matters, this must be disclosed.
Information on administrative
sanctions/sanctions imposed on
issuers or public companies, board
members commissioners and members SEOJK 16
638
of the board of directors, by the
Financial Services Authority
and other authorities in the financial
year (if any).
1. Principles of the code of ethics. 650
2. Forms of dissemination of the code of ethics and enforcement efforts 651
Information regarding the code of SEOJK 16
ethics of Issuers or Public Companies 3. Statement that the code of ethics applies to members of the Board of
Directors, members of the Board of Commissioners, and employees 651
of the Issuer or Public Company
1. Remuneration Committee
a. Name of members, composition, duties and responsibilities.
Implementation of Governance in
b. Number of meetings held. 597 POJK 45
Providing Remuneration for Banks.
c. Remuneration that has been paid to members of the Remuneration
Committee for 1 (one) year.
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Criteria Explanation Page Regulations
2. Remuneration policy formulation process which includes:
a. Review of the background and objectives of the Remuneration
policy.
b. Implementation of a review of the Remuneration policy in the 598
previous year, along with its improvements.
c. Mechanism to ensure that Remuneration for Employees in the
control unit is independent from the work unit they supervise.
3. Remuneration policy coverage and its implementation per
business unit, per region and in subsidiaries or branch offices 598
located overseas
4. Remuneration is associated with risks that include:
a. The main type of risk (key risk) used in implementing
Remuneration.
b. Criteria for determining the main types of risk, including for
risks that are difficult to measure. 598
c. The impact of determining the main risk on the Variable
Remuneration policy.
d. Changes in the determination of the main types of risk
compared to last year and the reasons, if any.
5. Performance measurement is associated with Remuneration which
includes:
a. Review of Remuneration policies linked to performance appraisal.
b. The method of linking individual Remuneration with Bank
performance, work unit performance and individual performance. 598
c. A description of the method used by the Bank to state that the
agreed performance cannot be achieved, so it is necessary
to make adjustments to remuneration and the amount of
remuneration adjustments if this condition occurs.
6. Remuneration Adjustment is related to Performance and Risk which
includes:
a. Policy regarding Variable Remuneration that is deferred, the
amount, and the criteria for determining the amount. 598-599
b. The Bank’s policy regarding Variable Deferred Remuneration
which is postponed for payment (malus), or withdrawn when
it has been paid (clawback).
7. The name of the external consultant and the duties of the consultant
related to the Remuneration policy, if the Bank uses the services of 599
an external consultant
8. The Remuneration Package and facilities received by the Board of
Directors and Board of Commissioners include the Remuneration 599-600
structure and details of the nominal amount.
9. Variable Remuneration includes:
a. Forms of Variable Remuneration along with the reasons for
choosing this form. And
600
b. An explanation if there are differences in the provision
of Variable Remuneration among the Directors, Board of
Commissioners and/or Employees.
10. the number of Directors, Board of Commissioners and Employees who
600
receive Variable Remuneration for 1 (one) year, and the total amount.
11. Position and number of parties who are material risk takers. 600
12. Shares optionowned by the Board of Directors, Board of
600-603
Commissioners and Executive Officers.
13. The ratio of the highest and lowest salaries 603
14. The number of beneficiaries and the total amount of Variable
Remuneration guaranteed unconditionally will be given by the
Bank to candidates for the Board of Directors, candidates for the 603
Board of Commissioners, and/or prospective Employees during
the first 1 (one) year of work
15. The number of employees affected by termination of employment
603
and the total amount of severance paid
16. The total amount of deferred Variable Remuneration, which consists of
603
cash and/or shares or share-based instruments issued by the Bank.
17. The total amount of deferred Variable Remuneration paid for 1
603
(one) year.
PT Bank Tabungan Negara (Persero) Tbk 749
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Criteria Explanation Page Regulations
18. Details of the amount of Remuneration given in one year include:
a. Fixed or variable remuneration.
b. Deferred and non-deferred remuneration. 603
c. Forms of Remuneration provided in cash and/or shares or
share-based instruments issued by the Bank.
19. Quantitative information about:
a. The total remaining Remuneration that is still suspended, both
exposed to implicit and explicit adjustments.
a. Total reduction in Remuneration caused by explicit adjustments 603
during the reporting period.
b. Total reduction in Remuneration caused by implicit adjustments
during the reporting period.
A brief description of the policy of In terms of compensation in the form of management stock ownership
providing performance-based longterm program (MSOP) and/or employee stock ownership program (ESOP).
compensation to management The information disclosed shall contain at least:
and/or employees owned by issuers
1. Number of shares and/or options.
or public companies (if any), including SEOJK 16
652-653
but not limited to 2. Implementation period.
management stock ownership
programs program ownership/MSOP) 3. Eligible employee and/or management requirements.
and/or employee stock ownership
program (ESOP). 4. The exercise price or the determination of the exercise price.
1. Share ownership of members of the Board of Directors and members
of the Board of Commissioners no later than 3 (three) working days
A brief description of the Information after the ownership or any change in ownership of the shares of the 505-507 SEOJK 16
disclosure policy regarding Public Company.
2. Implementation of the intended policy.
1. How to submit a violation report. 653
2. Protection for reporters. 653
3. The handling of complaints. 653-660
4. The party managing the complaint. 661
Description of the whistleblowing 5. The results of handling complaints, at least: SEOJK 16
system at the Issuer or Public Company.
a. Number of complaints received and processed in the financial
year.
661
b. Complaint follow-up.
In the event that an issuer or a public company does not have a
whistleblowing system, this will be disclosed.
1. Programs and procedures carried out in Overcoming corrupt
practices, kickbacks, fraud, bribery and/or gratuities in Issuers or 662-666
Public Companies.
Description of the Issuer’s or Public 2. Anti-corruption training/socialization for employees of Issuers or SEOJK 16
666-668
Company’s anti-corruption policy. Public Companies. POJK 17
In the event that the Issuer or Public Company does not have an
anticorruption policy, the reasons for not having the said policy will
be explained.
SEOJK 13
Handling conflicts of interest 670
POJK 17
Provision of funds to related parties Information that needs to be disclosed is the total amount of debit
and provision of large funds (large balances for provision of funds to related parties and to core debtors 669-670 SEOJK 13
exposure). (individuals or groups) per report position
Transparency of the Bank’s financial
SEOJK 13
and non-financial conditions that have 670
POJK 17
not been disclosed in other reports.
Other information related to Bank
Governance, including owner
intervention, internal disputes or 670 SEOJK 13
problems that arise as a result of
remuneration policies at the Bank.
750 PT Bank Tabungan Negara (Persero) Tbk
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2023 Annual Report
Criteria Explanation Page Regulations
Disclosure of irregularities (internal fraud) at least includes:
1. Number of deviations (internal fraud) that have been resolved.
2. The number of irregularities (internal fraud) that are in the process of
being resolved internally at the bank.
Number of Deviations (Internal Fraud). 669 SEOJK 13
3. Number of irregularities (internal fraud) that have not been resolved
internally at the bank.
4. The number of irregularities (internal fraud) that have been followed
up through the legal process.
1. Policy in buying back shares or bonds of the Bank.
Buy Back of Shares and/or Bank 2. Number of shares and/or bonds bought back.
670 SEOJK 13
Bonds. 3. Repurchase price per share and/or bond.
4. Increase in earnings per share and/or bonds.
Provision of Funds for Social Activities Disclosure regarding the provision of funds for social activities and/
and/or Political Activities During the or political activities at least includes the recipient of the funds and the 669 SEOJK 13
Reporting Period. amount of funds provided.
Implementation of sustainable finance,
including implementation of social and 670 POJK 17
environmental responsibility
1. Statement regarding recommendations that have been implemented
and/or
Implementation of Public Company
governance guidelines for Issuers 2. Explanation of recommendations that have not been implemented,
684-692 SEOJK 16
that issue equity securities or Public accompanied by reasons and alternatives for implementation (if
Companies. any).
Disclosure of information can be presented in tabular form.
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY OF THE ISSUER OR PUBLIC COMPANY
1. The information disclosed in the social and environmental
responsibility section is a Sustainability Report as intended
in Financial Services Authority Regulation Number 51/
Corporate Social Responsibility SEOJK 16
POJK.03/2017 concerning the Implementation of Sustainable
Finance for Financial Services Institutions, Issuers and Public
Companies, containing at least :
a) Explanation of sustainability strategy.
b) Overview of sustainability aspects (economic, social and
environmental).
c) Brief profile of the Issuer or Public Company.
d) Directors’ Explanation.
e) Sustainability governance.
f) Sustainability performance.
710-732
g) Written verification from an independent party, if any.
h) Feedback sheet for readers, if any.
i) The Issuer’s or Public Company’s response to feedback from
the previous year’s report.
2. Sustainability Report as referred to in number 1), must be prepared
in accordance with the Technical Guidelines for Preparing
Sustainability Reports for Issuers and Public Companies as stated
in Appendix II which is an inseparable part of this Financial
Services Authority Circular Letter.
3. Sustainability Report information in number 1) can:
a) Disclosed in other relevant sections outside the social and
environmental responsibility section, such as the Directors’
explanation regarding the Sustainability Report disclosed in
the relevant section of the Directors’ Report; and/or
PT Bank Tabungan Negara (Persero) Tbk 751
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Criteria Explanation Page Regulations
b) Refer to other sections outside the social and environmental
responsibility section while still referring to the Technical
Guidelines for Preparing Sustainability Reports for Issuers
and Public Companies as listed in Appendix II which is an
inseparable part of this Financial Services Authority Circular
Letter, such as the profile Issuer or Public Company.
4. The Sustainability Report as referred to in number 1) is an
inseparable part of the Annual Report but can be presented
separately from the Annual Report.
5. In the event that the Sustainability Report is presented separately
from the Annual Report, the information disclosed in the
Sustainability Report must:
a) Contains all information as intended in number 1); And
b) Prepared in accordance with the Technical Guidelines
for Preparing Sustainability Reports for Issuers and Public
Companies as stated in Appendix II which is an inseparable
part of this Financial Services Authority Circular Letter.
6. If the Sustainability Report is presented separately from the
Annual Report, then the social and environmental responsibility
section contains information that information regarding social
and environmental responsibility has been disclosed in the
Sustainability Report which is presented separately from the
Annual Report.
7. Submission of a Sustainability Report which is presented separately
with the Annual Report must be submitted simultaneously with the
submission of the Annual Report.
Information
SEOJK 16 : OJK Circular Letter No. 16/SEOJK.04/2021 concerning Form and Content of Annual Reports of Issuers or Public
Companies.
SEOJK 9 : OJK Circular Letter No. 9/SEOJK.03/2020 concerning Transparency and Publication of Conventional Commercial Bank
Reports.
SEOJK 13 OJK Circular Letter No. 13/SEOJK.03/2017 concerning Implementation of Governance for Commercial Banks.
POJK 45 : OJK Regulation No. 45/POJK.03/2015 concerning Implementation of Governance in Providing Remuneration for
Commercial Banks.
POJK 17 : OJK Regulation 17 of 2023 concerning the Implementation of Governance for Commercial Banks
752 PT Bank Tabungan Negara (Persero) Tbk
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PT Bank Tabungan Negara (Persero) Tbk 753
Page 385
PT Bank Tabungan Negara (Persero) Tbk Laporan keuangan Tanggal 31 Desember 2023 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Financial statements As of December 31, 2023 and for the year then ended with independent auditor’s report
Page 386
Page 387
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN KEUANGAN FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2023 DAN AS OF DECEMBER 31, 2023 AND
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR THEN ENDED
PADA TANGGAL TERSEBUT WITH INDEPENDENT AUDITORS’ REPORT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi Table of Contents
Halaman/Page
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan.............................................. 1-6 .................................. Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss
Komprehensif Lain ................................................. 7-9 ...................... and Other Comprehensive Income
Laporan Perubahan Ekuitas .......................................... 10 - 11 ................................. Statement of Changes in Equity
Laporan Arus Kas ......................................................... 12 - 14 ........................................... Statement of Cash Flows
Catatan Atas Laporan Keuangan ................................... 15 - 287 .............................. Notes to the Financial Statements
***************************
Page 388
The original report included herein is in the Indonesian
language.
Laporan Auditor Independen Independent Auditor’s Report
Laporan No. 00048/2.1032/AU.1/07/1681- Report No. 00048/2.1032/AU.1/07/1681-
1/1/II/2024 1/1/II/2024
Pemegang Saham, Dewan Komisaris, dan The Shareholders, the Board of Commissioners,
Direksi and the Board of Directors
PT Bank Tabungan Negara (Persero) Tbk. PT Bank Tabungan Negara (Persero) Tbk.
Opini Opinion
Kami telah mengaudit laporan keuangan PT Bank We have audited the accompanying financial
Tabungan Negara (Persero) Tbk. (“Bank”) statements of PT Bank Tabungan Negara
terlampir, yang terdiri dari laporan posisi (Persero) Tbk. (the “Bank”), which comprise the
keuangan tanggal 31 Desember 2023, serta statement of financial position as of December 31,
laporan laba rugi dan penghasilan komprehensif 2023, and the statement of profit or loss and
lain, laporan perubahan ekuitas, dan laporan other comprehensive income, statement of
arus kas untuk tahun yang berakhir pada tanggal changes in equity, and statement of cash flows for
tersebut, serta catatan atas laporan keuangan, the year then ended, and notes to the financial
termasuk informasi kebijakan akuntansi statements, including material accounting policy
material. information.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial
menyajikan secara wajar, dalam semua hal yang statements present fairly, in all material respects,
material, posisi keuangan Bank tanggal the financial position of the Bank as of
31 Desember 2023, serta kinerja keuangan dan December 31, 2023, and its financial
arus kasnya untuk tahun yang berakhir pada performance and cash flows for the year then
tanggal tersebut, sesuai dengan Standar ended, in accordance with Indonesian Financial
Akuntansi Keuangan di Indonesia. Accounting Standards.
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing established by the
Akuntan Publik Indonesia (“IAPI”). Tanggung Indonesian Institute of Certified Public
jawab kami menurut standar tersebut diuraikan Accountants (“IICPA”). Our responsibilities under
lebih lanjut dalam paragraf Tanggung Jawab those standards are further described in the
Auditor terhadap Audit atas Laporan Keuangan Auditor’s Responsibilities for the Audit of the
pada laporan kami. Kami independen terhadap Financial Statements paragraph of our report. We
Bank berdasarkan ketentuan etika yang relevan are independent of the Bank in accordance with
dalam audit kami atas laporan keuangan di the ethical requirements relevant to our audit of
Indonesia, dan kami telah memenuhi tanggung the financial statements in Indonesia, and we have
jawab etika lainnya berdasarkan ketentuan fulfilled our other ethical responsibilities in
tersebut. Kami yakin bahwa bukti audit yang telah accordance with such requirements. We believe
kami peroleh adalah cukup dan tepat untuk that the audit evidence we have obtained is
menyediakan suatu basis bagi opini kami. sufficient and appropriate to provide a basis for
our opinion.
i
Page 389
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Page 391
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Page 395
Page 396
Page 397
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Tanggal 31 Desember 2023 As of December 31, 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ Catatan/ 31 Desember/
December 31, 2023 Notes December 31, 2022
ASET ASSETS
KAS 2.127.489 2a,2e,4 1.661.533 CASH
2a,2e, CURRENT ACCOUNTS
GIRO PADA BANK INDONESIA 18.145.761 2g,5 25.416.941 WITH BANK INDONESIA
CURRENT ACCOUNTS
GIRO PADA BANK LAIN 2a,2d WITH OTHER BANKS
Pihak ketiga 1.153.949 2e,2f,2g 963.935 Third parties
Pihak berelasi 1.049.449 6,43 508.322 Related parties
2.203.398 1.472.257
Cadangan kerugian Allowance for
penurunan nilai (1.804) (1.747) impairment losses
2.201.594 1.470.510
PENEMPATAN PADA BANK 2a,2d PLACEMENTS WITH BANK
INDONESIA DAN BANK LAIN 2e,2h,7,43 INDONESIA AND OTHER BANKS
Pihak ketiga 30.561.061 12.975.894 Third parties
Pihak berelasi 61 61 Related parties
30.561.122 12.975.955
EFEK-EFEK 2a,2d, SECURITIES
Pihak ketiga 1.454.768 2e,2f,2i, 873.109 Third parties
Pihak berelasi 3.851.105 8,43 850.059 Related parties
5.305.873 1.723.168
Cadangan kerugian Allowance for
penurunan nilai (22.903) (2.399) impairment losses
5.282.970 1.720.769
OBLIGASI PEMERINTAH 2a,2d, GOVERNMENT BONDS
Pihak berelasi 35.893.929 2e,2i,9,43 51.964.973 Related parties
EFEK-EFEK YANG DIBELI DENGAN 2e SECURITIES PURCHASED UNDER
JANJI DIJUAL KEMBALI 2f, 2u,10 AGREEMENT TO RESELL
Pihak ketiga - 1.434.190 Third parties
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
1
Page 398
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2023 As of December 31, 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ Catatan/ 31 Desember/
December 31, 2023 Notes December 31, 2022
ASET (lanjutan) ASSETS (continued)
KREDIT YANG DIBERIKAN
DAN PEMBIAYAAN/ 2d,2e,2f, LOANS AND SHARIA
PIUTANG SYARIAH 2j,2k,11,43 FINANCING/RECEIVABLES
Kredit yang diberikan Loans
Pihak ketiga 268.898.377 247.217.823 Third parties
Pihak berelasi 27.685.483 19.439.742 Related parties
296.583.860 266.657.565
Cadangan kerugian Allowance for
penurunan nilai (14.191.536) (14.104.914) impairment losses
282.392.324 252.552.651
Pembiayaan/piutang syariah Sharia financing/receivables
Pihak ketiga 37.027.078 31.367.082 Third parties
Pihak berelasi 87.203 257.057 Related parties
37.114.281 31.624.139
Cadangan kerugian Allowance for
penurunan nilai (1.400.428) (1.570.009) impairment losses
35.713.853 30.054.130
318.106.177 282.606.781
TAGIHAN DERIVATIF 2e DERIVATIVE RECEIVABLES
Pihak ketiga 32.176 2an,12 103.939 Third parties
TAGIHAN AKSEPTASI 2d,2e,2f ACCEPTANCES RECEIVABLES
Pihak ketiga 475.821 2l,13,43 289.206 Third parties
Pihak berelasi 68.746 131.356 Related parties
544.567 420.562
Cadangan kerugian Allowance for
penurunan nilai (23.876) (136) impairment losses
520.691 420.426
ASET TETAP 2n,2o, PREMISES AND EQUIPMENT
Biaya perolehan/nilai revaluasi 12.953.746 14,34 10.599.848 Cost/revaluation value
Akumulasi penyusutan (4.835.934) (4.246.045) Accumulated depreciation
8.117.812 6.353.803
BUNGA YANG MASIH AKAN
DITERIMA 11.526.687 2e,15 10.750.302 INTEREST RECEIVABLES
ASET PAJAK DEFERRED TAX
TANGGUHAN - NETO 2.998.282 2ag,38 2.915.428 ASSETS - NET
2e,2p,
ASET LAIN-LAIN 3.235.046 2q,2am,16 2.352.762 OTHER ASSETS
TOTAL ASET 438.749.736 402.148.312 TOTAL ASSETS
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
2
Page 399
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2023 As of December 31, 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ Catatan/ 31 Desember/
December 31, 2023 Notes December 31, 2022
LIABILITAS, DANA SYIRKAH LIABILITIES, TEMPORARY
TEMPORER DAN EKUITAS SYIRKAH FUNDS AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS SEGERA 3.277.514 2e,2r,17 3.205.358 LIABILITIES DUE IMMEDIATELY
SIMPANAN DARI NASABAH 2d,2e,2s,43 DEPOSITS FROM CUSTOMERS
Giro 18 Demand deposits
Pihak ketiga 20.957.283 17.636.481 Third parties
Pihak berelasi 108.412.008 87.264.437 Related parties
129.369.291 104.900.918
Giro Wadiah 18 Wadiah demand deposits
Pihak ketiga 2.402.428 1.783.134 Third parties
Pihak berelasi 11.037.037 6.841.675 Related parties
13.439.465 8.624.809
142.808.756 113.525.727
Tabungan 19 Saving deposits
Pihak ketiga 37.029.999 35.656.990 Third parties
Pihak berelasi 692.162 525.339 Related parties
37.722.161 36.182.329
Tabungan Wadiah 19 Wadiah saving deposits
Pihak ketiga 1.274.456 1.192.775 Third parties
Pihak berelasi 2.136 943 Related parties
1.276.592 1.193.718
38.998.753 37.376.047
Deposito berjangka 20 Time deposits
Pihak ketiga 63.976.056 66.808.185 Third parties
Pihak berelasi 76.717.583 79.389.842 Related parties
140.693.639 146.198.027
Total simpanan dari nasabah 322.501.148 297.099.801 Total deposits from customers
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
3
Page 400
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2023 As of December 31, 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ Catatan/ 31 Desember/
December 31, 2023 Notes December 31, 2022
LIABILITIES, TEMPORARY
LIABILITAS, DANA SYIRKAH SYIRKAH FUNDS AND
TEMPORER DAN EKUITAS (lanjutan) EQUITY (continued)
SIMPANAN DARI BANK LAIN 2e,2t, DEPOSITS FROM OTHER BANKS
Pihak ketiga 91.312 21 136.408 Third parties
LIABILITAS AKSEPTASI 2d,2e,2l ACCEPTANCES PAYABLE
Pihak ketiga 320.522 22,43 302.037 Third parties
Pihak berelasi 224.045 118.525 Related parties
544.567 420.562
SURAT-SURAT BERHARGA
YANG DITERBITKAN 1c,2d, 2e, SECURITIES ISSUED
Pihak ketiga 2.403.573 2v,23,43 4.297.252 Third parties
Pihak berelasi 5.868.525 4.355.008 Related parties
8.272.098 8.652.260
PINJAMAN YANG DITERIMA 2d,2e,2w, FUND BORROWINGS
Pihak ketiga 11.308.799 24,43 7.365.320 Third parties
Pihak berelasi 22.453.290 17.455.685 Related parties
33.762.089 24.821.005
BUNGA YANG MASIH
HARUS DIBAYAR 647.496 2e,26 629.366 INTEREST PAYABLE
ESTIMATED LOSSES ON
ESTIMASI KERUGIAN KOMITMEN 2d,2e,2af COMMITMENTS
DAN KONTINJENSI 3.580 27,39,43 4.719 AND CONTINGENCIES
LIABILITAS IMBALAN KERJA 2d,2e,2ae EMPLOYEE BENEFITS AND
DAN LAIN-LAIN 2.951.848 28,40,43 7.248.985 OTHER LIABILITIES
PINJAMAN SUBORDINASI SUBORDINATED LOAN
DAN EFEK-EFEK SUBORDINASI 2d,2e,2x AND SECURITIES
Pihak ketiga 4.612.840 25,43 4.658.242 Third parties
Pihak berelasi 4.499.997 4.499.977 Related parties
9.112.837 9.158.219
TOTAL LIABILITAS 381.164.489 351.376.683 TOTAL LIABILITIES
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
4
Page 401
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2023 As of December 31, 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ Catatan/ 31 Desember/
December 31, 2023 Notes December 31, 2022
LIABILITIES, TEMPORARY
LIABILITAS, DANA SYIRKAH SYIRKAH FUNDS AND
TEMPORER DAN EKUITAS (lanjutan) EQUITY (continued)
DANA SYIRKAH TEMPORER TEMPORARY SYIRKAH FUNDS
SIMPANAN NASABAH 2d,2e,2aa DEPOSITS FROM CUSTOMERS
Giro Mudharabah 43,18 Mudharabah current accounts
Pihak ketiga 712.587 468.889 Third parties
Pihak berelasi 13.474 11.897 Related parties
726.061 480.786
Tabungan Mudharabah 19 Mudharabah saving deposits
Pihak ketiga 5.331.249 4.730.686 Third parties
Pihak berelasi 141.993 88.427 Related parties
5.473.242 4.819.113
Deposito berjangka Mudharabah 20 Mudharabah time deposits
Pihak ketiga 11.975.188 11.886.366 Third parties
Pihak berelasi 8.908.369 7.637.191 Related parties
20.883.557 19.523.557
Total simpanan nasabah 27.082.860 24.823.456 Total deposits from customers
SIMPANAN DARI BANK LAIN 2e,2aa DEPOSITS FROM OTHER BANKS
Giro Mudharabah 21 Mudharabah current accounts
Pihak ketiga 4.154 56 Third parties
Tabungan Mudharabah 21 Mudharabah saving deposits
Pihak ketiga 14.781 19.674 Third parties
Deposito berjangka Mudharabah 21 Mudharabah time deposits
Pihak ketiga 4.300 19.089 Third parties
Total simpanan dari bank lain 23.235 38.819 Total deposits from other banks
TOTAL DANA SYIRKAH TOTAL TEMPORARY
TEMPORER 27.106.095 24.862.275 SYIRKAH FUNDS
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
5
Page 402
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2023 As of December 31, 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ Catatan/ 31 Desember/
December 31, 2023 Notes December 31, 2022
LIABILITIES, TEMPORARY
LIABILITAS, DANA SYIRKAH SYIRKAH FUNDS AND
TEMPORER DAN EKUITAS (lanjutan) EQUITY (continued)
EKUITAS EQUITY
Modal saham - nominal
Rp500 (Rupiah penuh) Capital stock - Rp500
per saham masing-masing par value per share (full amount)
pada tanggal 31 Desember 2023 as of December 31, 2023 and
dan 2022 2022, respectively
Modal dasar 20.478.432.000 Authorized capital 20,478,432,000
saham (nilai penuh) shares (full amount)
(terdiri dari 1 lembar saham seri A (consisting of 1 share of Series A
Dwiwarna dan 20.478.431.999 Dwiwarna and 20,478,431,999
lembar saham seri B) shares of series B)
masing-masing pada tanggal as of December 31, 2023
31 Desember 2023 dan 2022 and 2022, respectively
Modal ditempatkan dan disetor penuh Issued and fully paid capital
14.034.444.413 saham (nilai penuh) 14,034,444,413 shares (full amount)
(terdiri dari 1 lembar saham seri A (consisting of 1 share of series A
Dwiwarna dan 14.034.444.412 lembar Dwiwarna and 14,034,444,412 shares
Saham seri B) pada 31 Desember 2023 of series B) as of December 31, 2023
dan 10.590.000.000 saham (nilai penuh) and 10.590.000.000 shares (full amount)
(terdiri dari 1 lembar saham seri A Dwiwarna (consisting of 1 share of series A Dwiwarna
dan 10.589.999.999 lembar Saham seri B) and 10.589.999.999 shares of series B)
pada tanggal 31 Desember 2022 7.017.222 2y,29a 5.295.000 As of December 31, 2022
Tambahan modal disetor 4.418.900 29b 2.054.454 Additonal paid-in capital
Dana setoran modal - 29d 2.756.575 Capital deposit fund
Kerugian neto yang belum Net unrealized loss
direalisasi dan cadangan kerugian allowance for and
penurunan nilai atas impairment losses on
efek-efek dan obligasi pemerintah securities and government
diukur pada nilai wajar melalui at fair value through other
penghasilan komprehensif lain- comprehensive income
setelah pajak tangguhan (769.001) 2i (1.193.252) net of deferred tax
Pengukuran kembali Remeasurement
program imbalan pasti - of defined benefit plan
setelah pajak tangguhan (560.339) 2ae (409.657) - net of deferred tax
Bagian efektif lindung nilai Effective portion of
arus kas (32.346) 2an,12 (49.301) cash flow hedge
Revaluation surplus of premises
Surplus revaluasi aset tetap 3.565.773 2n,14 3.508.565 and equipment
Saldo laba*) Retained earnings*)
Telah ditentukan penggunaannya 13.181.214 10.745.157 Appropriated
Belum ditentukan penggunaannya 3.657.729 2b,2y 3.201.813 Unappropriated
TOTAL EKUITAS 30.479.152 25.909.354 TOTAL EQUITY
TOTAL LIABILITAS, DANA TOTAL LIABILITIES,
SYIRKAH TEMPORER TEMPORARY SYIRKAH
DAN EKUITAS 438.749.736 402.148.312 FUNDS AND EQUITY
*) Saldo defisit sebesar Rp14.226.290 telah dieliminasi akibat kuasi- *) Accumulated losses amounted to Rp14,226,290 was eliminated
reorganisasi pada tanggal 31 Mei 2007. as a result of quasireorganization on May 31, 2007.
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
6
Page 403
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir Pada Tanggal For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
2023 Notes 2022
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL FROM OPERATIONS
Pendapatan Bunga dan Interest Income and Income
Bagi Hasil 2ab,2ac from Profit Sharing
Bunga 24.722.529 30a 23.233.200 Interest
Profit sharing and margin
Bagi hasil dan marjin unit syariah 3.558.723 2ad,30b 2.674.168 from sharia unit
Total Pendapatan Bunga dan Total Interest Income and
Bagi Hasil 28.281.252 25.907.368 Income from Profit Sharing
Beban Bunga, Bagi Hasil Interest, Profit Sharing and
dan Bonus Bonus Expenses
Bunga (13.203.108) 2ab,31a (9.866.919) Interest
Beban pendanaan lainnya (203.317) (169.804) Other financing expenses
Bonus simpanan Wadiah (71.621) 2ad,31b (57.558) Wadiah Bonus
Hak pihak ketiga atas bagi Third parties’ share on return
hasil Mudharabah (1.372.916) 2ad,31b (815.803) of Mudharabah
Total Beban Bunga, Bagi Hasil Total Interest, Profit Sharing
dan Bonus (14.850.962) (10.910.084) and Bonus Expenses
Pendapatan Bunga dan Bagi Interest Income and Income
Hasil - Neto 13.430.290 14.997.284 from Profit Sharing - Net
Pendapatan Operasional Lainnya Other Operating Income
Pungutan administrasi dan Administration fees and
denda atas simpanan dan penalties on
kredit yang diberikan 1.096.346 965.441 deposits and loans
Pendapatan dari penerimaan kredit Income from recovery of
yang dihapusbukukan 934.191 431.591 loans written-off
Keuntungan dari penjualan
efek-efek - neto 6.669 2i,8 - Gain on sale of securities - net
Keuntungan dari penjualan Gain on sale of government
obligasi pemerintah - neto 541.392 2i,9 - bonds - net
Keuntungan yang belum direalisasi Unrealized gain on changes
dari perubahan nilai wajar in fair value of
efek-efek - neto 1.802 2i,8 - securities - net
Keuntungan yang belum direalisasi Unrealized gain on changes
dari perubahan nilai wajar in fair value of
obligasi pemerintah - neto - 2i,9 55.045 bonds - net
Lain-lain 1.310.747 32 822.775 Others
Total Pendapatan Operasional
Lainnya 3.891.147 2.274.852 Total Other Operating Income
Penyisihan Kerugian Penurunan Provision for Impairment
Nilai Aset Keuangan dan Losses on Financial
Aset Non Keuangan (3.765.397) 2e,2p,33 (4.017.378) and Non-financial Assets
(Penyisihan) pembalikan Estimasi (Provision for) reversal of
Kerugian Penurunan Estimated losses on
Nilai Komitmen dan Kontinjensi 1.139 27 (1.075) Comitment and Contingencies
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
7
Page 404
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN (lanjutan) OTHER COMPREHENSIVE INCOME (continued)
Untuk Tahun yang Berakhir Pada Tanggal For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
2023 Notes 2022
PENDAPATAN DAN BEBAN INCOME AND EXPENSES
OPERASIONAL (lanjutan) FROM OPERATIONS (continued)
Beban Operasional Lainnya Other Operating Expenses
Umum dan administrasi (3.884.779) 34 (3.754.028) General and administrative
Gaji karyawan (3.982.503) 2ae,2d,35,43 (4.190.298) Salaries and employee benefits
Premi program penjaminan Premium on government’s
pemerintah (656.774) 42 (599.991) guarantee program
Kerugian yang belum direalisasi Unrealized losses on changes
dari perubahan nilai wajar in fair value of government
obligasi pemerintah - neto (5.780) 2i,9 - bonds - net
Kerugian dari penjualan Loss on sale of government
obligasi pemerintah - neto - 2i,9 (266.235) bonds - net
Kerugian dari penjualan Loss on sale of government
Efek-efek - neto - 2i,8 (234.089) securities - net
Kerugian yang belum direalisasi Unrealized losses on changes
dari perubahan nilai wajar in fair value of
efek-efek - neto - 2i,8 (64.931) securities - net
Lain-lain (487.614) 36 (329.308) Others
Total Beban Operasional Lainnya (9.017.450) (9.438.880) Total Other Operating Expenses
LABA OPERASIONAL 4.539.729 3.814.803 INCOME FROM OPERATIONS
PENDAPATAN (BEBAN) BUKAN NON-OPERATING
OPERASIONAL - NETO (159.519) 37 60.887 INCOME (EXPENSES) - NET
LABA SEBELUM INCOME BEFORE
BEBAN PAJAK 4.380.210 3.875.690 TAX EXPENSE
BEBAN PAJAK (879.222) 2ag,38 (830.617) TAX EXPENSE
LABA TAHUN BERJALAN 3.500.988 3.045.073 INCOME FOR THE YEAR
Penghasilan Komprehensif Lain: Other Comprehensive Income:
Akun-akun yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi to profit or loss
Surplus revaluasi aset tetap 57.208 2n,14 200.574 Surplus revaluation of fixed asset
Pengukuran kembali program imbalan Remeasurement of defined
pasti (186.027) 2ae,40 59.872 benefit plan
Pajak penghasilan terkait akun-akun Income tax related to items that will
yang tidak akan direklasifikasi not be reclassified
ke laba rugi 35.345 38c (11.376) to profit or loss
Akun-akun yang akan direklasifikasi Items that will be reclassified
ke laba rugi to profit or loss
Bagian efektif lindung nilai - Effective part of hedging-
arus kas 20.932 (40.883) cash flow
Keuntungan (kerugian) neto yang
belum direalisasi atas perubahan nilai
efek-efek dan obligasi Net unrealized gain (loss) on
pemerintah yang diukur pada changes in value of fair value through
nilai wajar melalui other comprehensive income
penghasilan komprehensif lain 517.528 2i,8,9 (1.576.967) securities and government bonds
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
8
Page 405
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN (lanjutan) OTHER COMPREHENSIVE INCOME (continued)
Untuk Tahun yang Berakhir Pada Tanggal For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
2023 Notes 2022
Penghasilan Komprehensif Other Comprehensive
Lain: (lanjutan) Income: (continued)
Akun-akun yang akan direklasifikasi Items that will be reclassified
ke laba rugi (lanjutan) to profit or loss (continued)
Pajak penghasilan terkait akun-akun Income tax related to items that
yang akan direklasifikasi will be reclassified
ke laba rugi (97.254) 307.463 to profit or loss
Total Laba Komprehensif Total Comprehensive Income
Tahun Berjalan 3.848.720 1.983.756 for the Year
LABA PER SAHAM EARNINGS PER SHARE
Dasar (nilai penuh) 249 2ai,48 288 Basic (full amount)
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
9
Page 406
The original financial statements included herein are in the Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY (continued)
Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2023 For the Year Ended December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Keuntungan
(Kerugian)
yang Belum
Direalisasi
dan Cadangan
kerugian
penurunan
nilai atas Efek
efek dan
Obligasi
Pemerintah
yang Diukur
pada nilai
wajar melalui
penghasilan
komprehensif Saldo Laba/ Retained Earnings*)
Modal lain-Neto/ Bagian
Ditempat Unrealized Pengukuran Efektif
kan dan Gain (Loss) Kembali Surplus Lindung
Disetor and allowance Program Revaluasi Nilai Arus
Penuh/ Tambahan Dana for impairment Imbalan Pasti Aset Tetap/ Kas/
Issued Modal Setoran losses on - Neto/ Revaluation Effective Telah
and Fully disetor/ Modal/ FVTOCI Remeasureme Surplus of Portion of Ditentukan
Paid Additional Deposit Securities and nt of Defined Premises and Cash Penggunaan Belum Ditentukan
Catatan/ Capital Paid-in capital Government Benefit Plan - Equipment Flow nya/ Penggunaannya/ Ekuitas/
Notes Stock Capital fund Bonds - Net Net Hedges Appropriated Unappropriated Equity
Saldo per 31 Desember 2021 5.295.000 2.054.454 - 87.817 (458.153) 3.307.991 (19.983) 8.606.555 2.532.966 21.406.647 Balance as of December 31, 2021
Total Laba (Rugi)
komprehensif tahun 2h,8 Total comprehensive
berjalan 9,12,40 - - - (1.281.069) 48.496 200.574 (29.318) - 3.045.073 1.983.756 income (loss) for the year
Dana setoran modal 29d - - 2.756.575 - - - - - - 2.756.575 Capital deposit fund
Dividen 29c - - - - - - - - (237.624) (237.624) Dividend
Pembentukan cadangan
umumdan cadangan Appropriation for general
tujuan 29c - - - - - - - 2.138.602 (2.138.602) - and special reserves
Saldo per 31 Desember 2022 5.295.000 2.054.454 2.756.575 (1.193.252) (409.657) 3.508.565 (49.301) 10.745.157 3.201.813 25.909.354 Balance as of December 31, 2022
*) Saldo defisit sebesar Rp14.226.290 telah dieliminasi akibat kuasi-reorganisasi pada tanggal 31 Mei 2007. *) Accumulated losses amounted to Rp14,226,290 had been eliminated as a result of quasi-reorganization as of May 31, 2007.
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak The accompanying notes to the financial statements form an integral part of these financial
terpisahkan dari laporan keuangan secara keseluruhan. statements taken as a whole.
10
Page 407
The original financial statements included herein are in the Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN PERUBAHAN EKUITAS (lanjutan) STATEMENT OF CHANGES IN EQUITY (continued)
Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2023 For the Year Ended December 31, 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Keuntungan
(Kerugian)
yang Belum
Direalisasi
dan Cadangan
kerugian
penurunan
nilai atas Efek
efek dan
Obligasi
Pemerintah
yang Diukur
pada nilai
wajar melalui
penghasilan
komprehensif Saldo Laba/ Retained Earnings*)
Modal lain-Neto/ Bagian
Ditempat Unrealized Pengukuran Efektif
kan dan Gain (Loss) Kembali Surplus Lindung
Disetor and allowance Program Revaluasi Nilai Arus
Penuh/ Tambahan Dana for impairment Imbalan Pasti Aset Tetap/ Kas/
Issued Modal Setoran losses on - Neto/ Revaluation Effective Telah
and Fully disetor/ Modal/ FVTOCI Remeasureme Surplus of Portion of Ditentukan
Paid Additional Deposit Securities and nt of Defined Premises Cash Penggunaan Belum Ditentukan
Catatan/ Capital Paid-in capital Government Benefit Plan - and Flow nya/ Penggunaannya/ Ekuitas/
Notes Stock Capital fund Bonds - Net Net Equipment Hedges Appropriated Unappropriated Equity
Saldo per 31 Desember 2022 5.295.000 2.054.454 2.756.575 (1.193.252) (409.657) 3.508.565 (49.301) 10.745.157 3.201.813 25.909.354 Balance as of December 31, 2022
Total Laba (Rugi)
komprehensif tahun 2h,8 Total comprehensive
berjalan 9,12,40 - - - 424.251 (150.682) 57.208 16.955 - 3.500.988 3.848.720 income (loss) for the year
Penerbitan saham 1.722.222 2.364.446 - - - - - - - 4.086.668 Shares issuance
Dana setoran modal 29d - - (2.756.575) - - - - - - (2.756.575) Capital deposit fund
Dividen 29c - - - - - - - - (609.015) (609.015) Dividend
Pembentukan cadangan
umum dan cadangan - Appropriation for general
tujuan 29c - - - - - - 2.436.057 (2.436.057) - and special reserves
Saldo per 31 Desember 2023 7.017.222 4.418.900 - (769.001) (560.339) 3.565.773 (32.346) 13.181.214 3.657.729 30.479.152 Balance as of December 31, 2023
*) Saldo defisit sebesar Rp14.226.290 telah dieliminasi akibat kuasi-reorganisasi pada tanggal 31 Mei 2007. *) Accumulated losses amounted to Rp14,226,290 had been eliminated as a result of quasi-reorganization as of May 31, 2007.
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak The accompanying notes to the financial statements form an integral part of these financial
terpisahkan dari laporan keuangan secara keseluruhan. statements taken as a whole.
11
Page 408
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir Pada Tanggal For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir
pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
2023 Notes 2022
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan bunga, bagi hasil,
dan marjin 27.618.186 24.331.326 Interest, profit sharing, and margin
Penerimaan kredit yang telah Recoveries from loan
dihapusbukukan 1.011.258 503.307 debts written-off
Pembayaran bunga dan bonus, Interest and bonus, fees and
provisi dan komisi (14.892.249) (10.775.222) commissions paid
Pembayaran pajak penghasilan
badan (1.020.952) (1.001.324) Corporate income tax paid
Penerimaan dari surat ketetapan Recoveries from
pajak - 38 402.428 tax assessment letter
Beban operasional Other operating
lainnya - neto (5.790.828) (6.896.183) expenses - net
(Beban) pendapatan bukan Other non-operating
operasional lainnya - neto (54.382) 13.828 (expenses) income - net
Penerimaan kas sebelum perubahan Cash receipts before changes in
aset dan liabilitas operasi 6.871.033 6.578.160 operating assets and liabilities
Perubahan dalam aset dan Changes in operating assets
liabilitas operasi: and liabilities:
Penurunan (kenaikan) dalam Decrease (increase) in operating
aset operasi: assets:
Efek-efek yang diukur pada nilai wajar Fair value through profit or loss
melalui laba rugi (246.380) (104.885) securities
Obligasi pemerintah yang diukur pada Fair value through profit or loss
nilai wajar melalui laba rugi 15.788.979 (4.955.939) government bonds
Tagihan akseptasi (124.005) 33.578 Acceptance receivable
Kredit yang diberikan dan pembiayaan/ Loans and sharia financing/
piutang syariah (38.484.306) (26.318.471) receivables
Aset lain-lain (785.307) (196.503) Other assets
Kenaikan (penurunan) dalam Increase (decrease) in operating
Liabilitas operasi: liabilities:
Liabilitas segera 74.415 (466.852) Liabilites due immediately
Simpanan dari nasabah Deposits from customer
Giro 24.468.372 31.538.044 Demand deposits
Giro Wadiah 4.814.656 3.268.857 Wadiah demand deposits
Tabungan 1.539.832 (10.617.072) Savings deposits
Tabungan Wadiah 82.875 43.479 Savings deposits Wadiah
Deposito berjangka (5.504.388) (322.562) Time deposits
Simpanan dari bank lain (45.095) 70.400 Deposits from other banks
Liabilitas akseptasi 124.005 (33.578) Acceptance payables
Liabilitas lain-lain (4.184.154) 654.214 Other liabilities
Dana syirkah temporer 2.243.821 2.094.203 Temporary syirkah funds
Kas Neto Net Cash
Diperoleh dari Aktivitas Operasi 6.634.353 1.265.073 provided by Operating Activities
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
12
Page 409
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN ARUS KAS (lanjutan) STATEMENT OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir Pada Tanggal For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
2023 Notes 2022
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
(Pembelian) penerimaan saat jatuh tempo
dari efek-efek (Purchase) receipt from matured
biaya perolehan diamortisasi (2.868.515) 199.964 amortized cost securities
Acquisitions of premises and
Perolehan aset tetap (2.313.490) 14 (1.042.464) equipment
(Pembelian) penerimaan efek-efek (Purchase) receipt in fair value
diukur pada nilai wajar melalui through other comprehensive
penghasilan komprehensif lain (1.247.159) 381.580 income securities
Penerimaan obligasi
pemerintah diukur pada nilai Receipt in fair value
wajar melalui penghasilan through other comprehensive
komprehensif lain 2.211.325 5.714.402 income government bonds
Penerimaan (pembelian) obligasi pemerintah Receipt (purchase) of amortized cost
pada biaya perolehan diamortisasi (1.655.566) (7.816.426) government bonds
Penempatan efek-efek yang dibeli Placement of securities purchased
dengan janji dijual kembali (43.597.267) (165.520.488) under agreement to resell
Penerimaan efek-efek yang dibeli Receipt of securities purchased
dengan janji dijual kembali 45.031.457 165.683.898 under agreement to resell
Kas Neto digunakan untuk Net Cash used in
Aktivitas Investasi (4.439.215) (2.399.534) Investing Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penerimaan atas surat Proceeds of securities
berharga yang diterbitkan 2.449.019 1.541.330 issued
Pembayaran atas
surat-surat berharga yang Payment of matured
diterbitkan jatuh tempo (2.769.764) (5.263.000) securities issued
Penerimaan atas Proceeds from
efek-efek yang dijual dengan securities sold under
janji dibeli kembali 67.691.353 592.326 repurchase agreements
Pembayaran atas jatuh tempo Payments of matured
efek-efek yang dijual dengan securities sold under
janji dibeli kembali (67.691.353) (592.326) repurchase agreements
Pembayaran dividen (609.015) 29c (237.624) Payments of dividends
Penerimaan dari pinjaman Proceeds from
yang diterima 11.185.162 11.814.826 fund borrowings
Pembayaran dari pinjaman Payment of
yang diterima (2.187.576) (9.095.884) fund borrowings
Pembayaran liabilitas sewa (81.973) 28 (84.983) Payment of lease liabilities
Dana setoran modal 1.330.093 2.756.575 Shares issuance
Kas neto diperoleh dari Net Cash Provided
aktivitas Pendanaan 9.315.946 1.431.240 by Financing Activities
KENAIKAN NETO KAS NET INCREASE IN CASH
DAN SETARA KAS 11.511.084 296.779 AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 41.526.686 41.229.907 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 53.037.770 41.526.686 AT END OF YEAR
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
13
Page 410
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
LAPORAN ARUS KAS (lanjutan) STATEMENT OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir Pada Tanggal For the Year Ended
31 Desember 2023 December 31, 2023
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31,
Catatan/
2023 Notes 2022
Rincian kas dan setara The details of cash and cash
kas akhir tahun adalah equivalents at end of year
sebagai berikut: are as follows:
Kas 2.127.489 2a,4 1.661.533 Cash
Current accounts with
Giro pada Bank Indonesia 18.145.761 2g,5 25.416.941 Bank Indonesia
Giro pada bank lain 2.203.398 2g,6 1.472.257 Current accounts with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank and other banks -
lain - jangka waktu jatuh tempo maturing within three
tiga bulan atau kurang months or less since
sejak tanggal perolehan 30.561.122 2h,7 12.975.955 the acquisition date
Total 53.037.770 41.526.686 Total
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements
keseluruhan. taken as a whole.
14
Page 411
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023 and
Tahun yang Berakhir pada Tanggal Tersebut for the Year Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Bank a. Bank’s establishment
PT Bank Tabungan Negara (Persero) Tbk PT Bank Tabungan Negara (Persero) Tbk
(“Bank”) didirikan sebagai bank milik negara, (“the Bank”) was originally established as a
semula dengan nama “Bank Tabungan Pos” state-owned bank under the name “Bank
berdasarkan Undang-undang Darurat No. 9 Tabungan Pos” based on Martial Law No. 9 of
Tahun 1950 tanggal 9 Februari 1950. 1950 dated February 9, 1950. Subsequently,
Selanjutnya, berdasarkan Peraturan the name of the Bank was changed to “Bank
Pemerintah Pengganti Undang-undang No. 4 Tabungan Negara” based on Government
tahun 1963, nama Bank Tabungan Pos Regulation Amendment of Law No. 4 of 1963.
diubah menjadi “Bank Tabungan Negara”. The Bank started operating as a state-owned
Pada tanggal 29 April 1989, Bank mulai commercial bank on April 29, 1989.
beroperasi sebagai bank umum milik negara.
Berdasarkan Peraturan Pemerintah No. 24 Based on Government Regulation No. 24 of
Tahun 1992, status Bank diubah menjadi 1992, the status of the Bank was changed to a
perseroan terbatas milik negara (Persero). state-owned limited liability corporation
Akta pendirian Bank sebagai Persero dibuat (Persero). The Bank’s deed of establishment
dihadapan Notaris Muhani Salim, S.H., as a limited liability corporation was
No. 136 tanggal 31 Juli 1992 dan telah documented under deed No. 136 dated
disahkan oleh Menteri Kehakiman dengan July 31, 1992 of Notary Muhani Salim, S.H.,
Surat Keputusan No. C2-6587.HT.01.01. and was approved by the Ministry of Justice in
TH.92 tanggal 12 Agustus 1992, serta its Decision Letter No. C2-6587.HT.01.01.
diumumkan dalam Berita Negara No. 73 TH.92 dated August 12, 1992 and was
tanggal 11 September 1992 Tambahan published in Supplement No. 6A of State
No. 6A. Gazette No. 73 dated September 11, 1992.
Berdasarkan surat keputusan Direksi Bank Based on the Decision Letter
Indonesia No. 27/55/KEP/DIR tanggal No. 27/55/KEP/DIR dated September 23, 1994
23 September 1994, Bank memperoleh status of the Directors of Bank Indonesia, the Bank
sebagai bank devisa. obtained the status of a foreign exchange bank.
Bank telah mendapatkan persetujuan dari The Bank has obtained approval from Bank
Bank Indonesia untuk melakukan kegiatan Indonesia to conduct commercial banking
umum perbankan berdasarkan prinsip syariah activities based on sharia principles through
melalui surat No. 6/1350/DPbS tanggal letter No. 6/1350/DPbS dated December 15,
15 Desember 2004. 2004.
Bank mulai melakukan kegiatannya The Bank started its activities based on sharia
berdasarkan prinsip syariah pada tanggal principles on February 14, 2005 with the
14 Februari 2005 dengan mulai beroperasinya operation of its first sharia branch in Jakarta -
cabang syariah pertama di Jakarta - Harmoni. Harmoni.
Pernyataan keputusan Rapat Umum The decision of the Extraordinary General
Pemegang Saham Luar Biasa yang Stockholders’ Meeting to amend all of the
menyetujui perubahan seluruh Anggaran Bank’s Articles of Association to become a
Dasar PT Bank Tabungan Negara (Persero) public company was notarized under notarial
menjadi Perseroan Terbuka telah diaktakan deed No. 7 dated October 12, 2009 of Fathiah
dengan akta notaris No. 7 tanggal Helmi, S.H., The amendment was approved by
12 Oktober 2009 dari notaris Fathiah Helmi, the Ministry of Laws and Human Rights in its
S.H., Perubahan anggaran dasar tersebut letter No. AHU-49309.AH-01.02. of 2009.
mendapat persetujuan dari Menteri Hukum
dan Hak Asasi Manusia Republik Indonesia
melalui surat No. AHU-49309.AH.01.02.
Tahun 2009.
15
Page 412
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Bank (lanjutan) a. Bank’s establishment (continued)
Anggaran Dasar Bank telah mengalami
\ The Articles of Association of the Bank has
beberapa kali perubahan. Penyesuaian been amended several times. The amendment
terakhir dinyatakan dalam Akta No. 08 tanggal was covered by Notarial Deed No. 08 dated
8 April 2021 yang dibuat dihadapan Ashoya April 8, 2021 of Ashoya Ratam, S.H., MKn., a
Ratam, S.H., MKn., notaris di Jakarta, notary in Jakarta, as approved in the Annual
berdasarkan keputusan Rapat Umum General Shareholders’ Meeting on March 10,
Pemegang Saham Tahunan tanggal 10 Maret 2021 and approved by the Ministry of Laws and
2021 dan telah mendapat persetujuan dari Human Rights of the Republic of Indonesia, in
Menteri Hukum dan Hak Asasi Manusia its Decision Letter No. AHU-AH.01.03-0288922
Republik Indonesia, dengan Surat Keputusan dated May 4, 2021.
No.AHU-AH.01.03-0288922 tanggal 4 Mei
2021.
Anggaran Dasar Bank telah mengalami The Articles of Association of the Bank has
beberapa kali perubahan. Penyesuaian been amended several times. The amendment
terakhir dinyatakan dalam Akta No. 28 tanggal was covered by Notarial Deed No. 28 dated
28 Maret 2023 yang dibuat dihadapan Ashoya March 28, 2023 of Ashoya Ratam, S.H., MKn.,
Ratam, S.H., MKn., notaris di Jakarta, a notary in Jakarta, as approved in the Annual
berdasarkan keputusan Rapat Umum General Shareholders’ Meeting on March 16,
Pemegang Saham Tahunan tanggal 16 Maret 2023 and approved by the Ministry of Laws and
2023 dan telah mendapat persetujuan dari Human Rights of the Republic of Indonesia, in
Menteri Hukum dan Hak Asasi Manusia its Decision Letter No. AHU-0023685.AH.01.02
Republik Indonesia, dengan Surat Keputusan dated April 20, 2023.
No.AHU-0023685.AH.01.02 tanggal 20 April
2023.
Berdasarkan pasal 3 Anggaran Dasar Bank, According to Article 3 of the Bank’s Articles of
ruang lingkup kegiatan Bank adalah Association, the scope of the Bank’s activities
menjalankan kegiatan umum perbankan is to conduct commercial banking activities in
sesuai dengan undang-undang dan peraturan accordance with the prevailing laws and
yang berlaku, termasuk melakukan kegiatan regulations, including the Bank’s activities
Bank berdasarkan prinsip syariah. based on sharia principles.
Bank berdomisili di Jakarta dan kantor pusat The Bank is domiciled in Jakarta and its head
Bank berlokasi di Jalan Gajah Mada No. 1, office is located at Jalan Gajah Mada No. 1,
Jakarta Pusat. Central Jakarta.
Pada tanggal 31 Desember 2023, Bank As of December 31, 2023, the Bank has 115
memiliki 115 kantor cabang (termasuk 34 branch offices (including 34 sharia branch
kantor cabang syariah), 616 kantor cabang offices), 616 sub-branch offices (including
pembantu (termasuk 75 kantor cabang 75 sharia sub-branch offices)(unaudited).
pembantu syariah) (tidak diaudit).
Pada tanggal 31 Desember 2022, Bank As of December 31, 2022, the Bank has 110
memiliki 110 kantor cabang (termasuk 30 branch offices (including 30 sharia branch
kantor cabang syariah), 606 kantor cabang offices), 606 sub-branch offices (including
pembantu (termasuk 69 kantor cabang 69 sharia sub-branch offices), and 5 sharia cash
pembantu syariah), dan 5 kantor kas syariah offices (unaudited).
(tidak diaudit).
16
Page 413
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Rekapitalisasi b. Recapitalization
Pada tanggal 28 Mei 1999, Pemerintah On May 28, 1999, the Government issued
mengeluarkan Peraturan Pemerintah No. 52 Government Regulation No. 52 of 1999
Tahun 1999 tentang penambahan penyertaan regarding the increase in the Government’s
Pemerintah pada Bank dalam rangka capital participation in the Bank within the
Program Rekapitalikassasi yang dijalankan framework of the Government’s
oleh Pemerintah dengan nilai setinggi- Recapitalization Program for a maximum
tingginya sebesar Rp11.200.000. Pada amount of Rp11,200,000. On August 21, 2000,
tanggal 21 Agustus 2000, Pemerintah the Government issued Government
mengeluarkan Peraturan Pemerintah No. 68 Regulation No. 68 of 2000 regarding the
Tahun 2000 tentang penambahan modal increase in the Government’s capital
Pemerintah pada Bank dalam rangka participation in the Bank within the framework
Program Rekapitalisasi yang dijalankan oleh of the Government’s Recapitalization Program
Pemerintah dengan nilai setinggi-tingginya for a maximum amount of Rp2,805,000 so that
sebesar Rp2.805.000, sehingga tambahan the additional Government capital participation
penyertaan Pemerintah keseluruhan menjadi would become Rp14,005,000. The increase in
sebesar Rp14.005.000. Penambahan modal the Government participation was settled
tersebut dilakukan melalui penerbitan obligasi through the issuance to the Bank of the
rekapitalisasi Pemerintah untuk Bank sebesar government’s recapitalization bonds amounting
Rp9.803.500 dan Rp4.201.500 masing- to Rp9,803,500 and Rp4,201,500 on July 25,
masing pada tanggal 25 Juli 2000 dan 31 2000 and October 31, 2000, respectively.
Oktober 2000.
On February 28, 2001, the Bank’s Directors and
Pada tanggal 28 Februari 2001, Direksi Bank the Ministry of Finance entered into a
dan Menteri Keuangan menandatangani Management Contract which includes, among
Kontrak Manajemen yang berisikan antara others, the total final recapitalization
lain bahwa jumlah kebutuhan rekapitalisasi requirement of the Bank of Rp13,843,540 and
akhir Bank adalah sebesar Rp13.843.540 dan the excess recapitalization bonds of Rp161,460
kelebihan obligasi rekapitalisasi sebesar which should be returned to the Government.
Rp161.460 harus dikembalikan kepada On November 5, 2001, the Bank returned such
Pemerintah. Pada tanggal 5 November 2001, excess recapitalization bonds to the
kelebihan obligasi rekapitalisasi tersebut government.
dikembalikan kepada Pemerintah.
Sebagai tindak lanjut dari Kontrak Manajemen As a result of the Management Contract, the
tersebut, Menteri Keuangan Republik Ministry of Finance issued Regulation
Indonesia mengeluarkan Peraturan Menteri No. 40/PMK.06/2008 dated February 29, 2008
Keuangan No. 40/PMK.06/2008 tanggal regarding the determination of the final amount
29 Februari 2008 tentang penetapan nilai of the Government’s required capital
akhir kebutuhan rekapitalisasi Bank sebesar contribution to the Bank amounting to
Rp13.843.540 dan pelaksanaan hak-hak Rp13,843,540 and implementation of the
pemerintah yang timbul sebagai akibat Government’s rights as a result of the additional
penambahan penyertaan modal negara contributed capital by the Republic of Indonesia
Republik Indonesia ke dalam modal PT Bank to the capital of PT Bank Tabungan Negara
Tabungan Negara (Persero) dalam rangka (Persero), as a limited liability company, in
program rekapitalisasi bank umum dengan relation to the commercial banks’
mengkonversi menjadi 13.843.540 lembar recapitalization program through conversion of
saham yang diterbitkan oleh Bank dengan additional capital to 13,843,540 shares of stock,
nominal Rp1.000.000 (Rupiah penuh) per which were issued by the Bank with a par value
lembar. Peraturan ini berdaya laku surut sejak of Rp1,000,000 (full Rupiah) per share. This
tanggal 31 Mei 2007. regulation was applied retroactively since
May 31, 2007.
17
Page 414
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penerbitan Surat Berharga Bank c. Issuance of Bank Securities
Bank telah menerbitkan obligasi sebanyak The Bank issued 25 (twenty-five) series of
25 (dua puluh lima) kali penerbitan, 1 (satu) bonds, 1 (one) series of subordinated bond, 1
kali penerbitan instrumen obligasi subordinasi, (one) series of global, 7 (seven) series of long
1 (satu) kali penerbitan global bond, 7 (tujuh) term notes, 2 (two) sukuk mudharabah from
kali penerbitan surat hutang jangka panjang, 2 July 25, 1989 to December 31, 2023, with the
(dua) kali penerbitan sukuk mudharabah sejak details as follows:
tanggal 25 Juli 1989 sampai dengan tanggal
31 Desember 2023 dengan rincian sebagai
berikut:
Nama Obligasi/ Jumlah Nominal/ Jangka Waktu/ Jatuh Tempo/ Tingkat Bunga/
Name of Bonds Nominal Amount Term Maturity Date Interest
Rupiah
Obligasi BTN I/ 50.000 5 tahun/years 25 Juli/ 18,75% tetap/
BTN Bonds I July 25, 1994*) fixed
Obligasi BTN II/ 50.000 5 tahun/years 1 Juni/ 16,25% tetap/
BTN Bonds II June 1,1995*) fixed
Obligasi BTN III/ 50.000 5 tahun/years 11 November/ 20,00% tetap/
BTN Bonds III November 11, 1996*) fixed
Obligasi BTN IV/ 100.000 5 tahun/years 23 Januari/ 17,00% tetap/
BTN Bonds IV January 23, 1996*) fixed
Obligasi BTN V/ 150.000 5 tahun/years 31 Juli/ 15,25% tetap untuk tahun pertama
BTN Bonds V July 31,1998*) dan kedua, mengambang untuk
tahun berikutnya hingga jatuh tempo/
15.25% fixed for first and second
years, in for remaining years
until maturity
Obligasi BTN VI/ 350.000 5 tahun/years 21 Desember/ 17,25% tetap untuk tahun pertama,
BTN Bonds VI December 21, 2000*) mengambang untuk tahun
berikutnya hingga jatuh tempo/
17.25% fixed for first year, floating
for remaining years until maturity
Obligasi BTN VII/ 200.000 5 tahun/years 22 Juli/ 17,125% tetap untuk tahun
BTN Bonds VII July 22, 2001*) pertama, mengambang untuk
tahun berikutnya hingga jatuh tempo/
17.125% fixed for first year, floating
for remaining years until maturity
Obligasi BTN VIII/ 400.000 5 tahun/years 18 Juli/ 14,15% tetap/
BTN Bonds VIII July 18, 2002*) fixed
Obligasi BTN IX/ 750.000 5 tahun/years 2 Oktober/ 12,50% tetap/
BTN Bonds IX October 2, 2008*) fixed
Obligasi BTN X/ 750.000 5 tahun/years 25 Mei/ 12,20% tetap/
BTN Bonds X May 25, 2009*) fixed
Obligasi BTN XI/ 750.000 5 tahun/years 6 Juli/ 12,00% tetap/
BTN Bonds XI July 6, 2010*) fixed
Obligasi BTN XII/ 1.000.000 10 tahun/years 19 September/ 12,75% tetap/
BTN Bonds XII September 19, 2016*) fixed
Obligasi BTN XIII A/ 300.000 3 tahun/years 29 Mei/ 11,75% tetap/
BTN Bonds XIII A May 29, 2012*) fixed
Obligasi BTN XIII B/ 300.000 4 tahun/years 29 Mei/ 12,00% tetap/
BTN Bonds XIII B May 29, 2013*) fixed
Obligasi BTN XIII C/ 900.000 5 tahun/years 29 Mei/ 12,25% tetap/
BTN Bonds XIII C May 29, 2014*) fixed
Obligasi BTN XIV/ 1.650.000 10 tahun/years 11 Juni/ 10,25% tetap/
BTN Bonds XIV June 11, 2020*) fixed
Obligasi BTN XV/ 1.300.000 10 tahun/years 28 Juni/ 9,50% tetap/
BTN Bonds XV June 28, 2021*) fixed
Obligasi Berkelanjutan I 2.000.000 10 tahun/years 5 Juni/ 7,90% tetap/
Tahap I BTN/ June 5, 2022*) fixed
Continuing Bonds I
Phase I BTN
*) Bank telah melakukan pelunasan obligasi yang diterbitkan pada *) The Bank has made the repayment of bonds issued on maturity date.
tanggal jatuh temponya.
18
Page 415
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penerbitan Surat Berharga Bank (lanjutan) c. Issuance of Bank Securities (continued)
Bank telah menerbitkan obligasi sebanyak The Bank issued 25 (twenty-five) series of
25 (dua puluh lima) kali penerbitan, 1 (satu) bonds, 1 (one) series of subordinated bond, 1
kali penerbitan instrumen obligasi subordinasi, (one) series of global, 7 (seven) series of long
1 (satu) kali penerbitan global bond, 7 (tujuh) term notes, 2 (two) sukuk mudharabah from
kali penerbitan surat hutang jangka panjang, 2 July 25, 1989 to December 31, 2023, with the
(dua) kali penerbitan sukuk mudharabah sejak details as follows: (continued)
tanggal 25 Juli 1989 sampai dengan tanggal
31 Desember 2023 dengan rincian sebagai
berikut: (lanjutan)
Nama Obligasi/ Jumlah Nominal/ Jangka Waktu/ Jatuh Tempo/ Tingkat Bunga/
Name of Bonds Nominal Amount Term Maturity Date Interest
Rupiah
Obligasi Berkelanjutan I 2.000.000 10 tahun/years 27 Maret/ 7,90% tetap/
Tahap II BTN/ March 27, 2023*) fixed
Continuing Bonds I
Phase II BTN
Obligasi Berkelanjutan II
Tahap I BTN/
Continuing Bonds II
Phase I BTN
Seri A/A Series 900.000 3 tahun/years 8 Juli/ 9,63% tetap/
July 8, 2018*) fixed
Seri B/B Series 500.000 5 tahun/years 8 Juli/ 9,88% tetap/
July 8, 2020*) fixed
Seri C/C Series 800.000 7 tahun/years 8 Juli/ 10,00% tetap/
July 8, 2022*) fixed
Seri D/D Series 800.000 10 tahun/years 8 Juli/ 10,50% tetap/
July 8, 2025 fixed
Obligasi Berkelanjutan II
Tahap II BTN/
Continuing Bonds II
Phase II BTN
Seri A/A Series 1.347.000 3 tahun/years 30 Agustus/ 8,20% tetap/
August 30, 2019*) fixed
Seri B/B Series 1.653.000 5 tahun/years 30 Agustus/ 8,75% tetap/
August 30, 2021*) fixed
Obligasi Berkelanjutan III
Tahap I BTN/
Continuing Bonds III
Phase I BTN
Seri A/A Series 1.466.000 3 tahun/years 13 Juli/ 8,30% tetap/
July 13, 2020*) fixed
Seri B/B Series 1.295.000 5 tahun/years 13 Juli/ 8,50% tetap
July 13, 2022*) fixed
Seri C/C Series 853.000 7 tahun/years 13 Juli/ 8,70% tetap/
July 13, 2024 fixed
Seri D/D Series 1.386.000 10 tahun/years 13 Juli/ 8,90% tetap/
July 13, 2027 fixed
Obligasi Berkelanjutan III
Tahap II BTN/
Continuing Bonds III
Phase II BTN
Seri A/A Series 1.756.500 1 tahun/year 8 Juli/ 7,75% tetap/
July 8, 2020*) fixed
Seri B/B Series 1.168.000 3 tahun/years 28 Juni/ 8,75% tetap
June 28, 2022*) fixed
Seri C/C Series 1.219.500 5 tahun/years 28 Juni/ 9,00% tetap/
June 28, 2024 fixed
Obligasi Subordinasi BTN I/ 250.000 10 tahun/years 25 Mei/ 12,60% tetap untuk tahun pertama
Subordinated Bonds BTN I May 25, 2014**) sampai tahun kelima, 22,60% tetap
untuk tahun keenam sampai tahun
kesepuluh jika Bank tidak melakukan
opsi beli pada tahun kelima sejak
tanggal penerbitan/
12.60% fixed for first year until fifth
year, 22.60% fixed for sixth year
until tenth year if the Bank does not
exercise its option to buyback on the fifth
year since the issuance date
*) Bank telah melakukan pelunasan obligasi yang diterbitkan pada *) The Bank has made the repayment of bonds issued on maturity date.
tanggal jatuh temponya.
**) Bank telah melakukan opsi beli kembali pada 25 Mei 2009 **) The Bank has exercised the call options on May 25, 2009
19
Page 416
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penerbitan Surat Berharga Bank (lanjutan) c. Issuance of Bank Securities (continued)
Bank telah menerbitkan obligasi sebanyak The Bank issued 25 (twenty-five) series of
25 (dua puluh lima) kali penerbitan, 1 (satu) bonds, 1 (one) series of subordinated bond, 1
kali penerbitan instrumen obligasi subordinasi, (one) series of global, 7 (seven) series of long
1 (satu) kali penerbitan global bond, 7 (tujuh) term notes, 2 (two) sukuk mudharabah from
kali penerbitan surat hutang jangka panjang, 2 July 25, 1989 to December 31, 2023, with the
(dua) kali penerbitan sukuk mudharabah sejak details as follows: (continued)
tanggal 25 Juli 1989 sampai dengan tanggal
31 Desember 2023 dengan rincian sebagai
berikut: (lanjutan)
Nama Obligasi/ Jumlah Nominal/ Jangka Waktu/ Jatuh Tempo/ Tingkat Bunga/
Name of Bonds Nominal Amount Term Maturity Date Interest
Rupiah
Obligasi Berkelanjutan IV
Tahap I BTN/
Continuing Bonds IV
Phase I BTN
Seri A/A Series 577.000 1 tahun/year 29 Agustus/ 6,75% tetap/
August 29, 2021*) fixed
Seri B/B Series 727.000 3 tahun/years 19 Agustus/ 7,80% tetap
August 19, 2023*) fixed
Seri C/C Series 196.000 5 tahun/years 19 Agustus/ 8,40% tetap/
August 19, 2025 fixed
Surat Hutang Jangka Panjang BTN 10.186 16 tahun/years 17 Juni/ 1,37% tetap/
Tahap I 2021/ June 17, 2037 fixed
Long Term Notes BTN
Phase 1 2021
Surat Hutang Jangka Panjang BTN 47.740 14 tahun/years 12 Oktober/ 1,37% tetap/
Seri A 2022/ October 12, 2036 fixed
Long Term Notes BTN
Series A 2022
Surat Hutang Jangka Panjang BTN 79.379 15 tahun/years 12 April/ 0,55% tetap/
Seri B 2022/ April 12, 2037 fixed
Long Term Notes BTN
Series B 2022
Surat Hutang Jangka Panjang BTN 210.866 15 tahun/years 14 Juni/ 0,55% tetap/
Tahap I 2022. June 14, 2037 fixed
Long Term Notes BTN
Phase I 2022
Surat Hutang Jangka Panjang BTN 131.185 14 tahun/years 28 Maret/ 0,55% tetap/
Tahap II 2022/ March 28, 2037 fixed
Long Term Notes BTN
Phase II 2022
Surat Hutang Jangka Panjang BTN 35.898 14 tahun/years 28 April/ 0,55% tetap/
Tahap I 2023/ April 28, 2037 fixed
Long Term Notes BTN
Phase I 2023
Surat Hutang Jangka Panjang BTN 404.745 14 tahun/years 15 September/ 1,37% tetap/
Tahap II 2023/ September 15, 2037 fixed
Long Term Notes BTN
Phase II 2023
Surat Hutang Jangka Panjang BTN 6.242 15 tahun/years 27 December/ 0,55% tetap/
Seri A 2023/ December 27, 2038 fixed
Long Term Notes BTN
Series A 2023
Surat Hutang Jangka Panjang BTN 234.542 14 tahun/years 27 December/ 1,37% tetap/
Seri B 2023/ December 27, 2037 fixed
Long Term Notes BTN
Series B 2023
Obligasi Berkelanjutan IV
Tahap II BTN/
Continuing Bonds IV
Phase II BTN
Seri A/A Series 600.000 3 tahun/year 24 Mei/ 5,50% tetap/
May 24, 2025 fixed
Seri B/B Series 400.000 5 tahun/years 24 Mei/ 6,00% tetap/
May 24, 2027 fixed
*) Bank telah melakukan pelunasan obligasi yang diterbitkan pada *) The Bank has made the repayment of bonds issued on maturity date.
tanggal jatuh temponya.
**) Bank telah melakukan opsi beli kembali pada 25 Mei 2009 **) The Bank has exercised the call options on May 25, 2009
20
Page 417
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penerbitan Surat Berharga Bank (lanjutan) c. Issuance of Bank Securities (continued)
Bank telah menerbitkan obligasi sebanyak The Bank issued 25 (twenty-five) series of
25 (dua puluh lima) kali penerbitan, 1 (satu) bonds, 1 (one) series of subordinated bond, 1
kali penerbitan instrumen obligasi subordinasi, (one) series of global, 7 (seven) series of long
1 (satu) kali penerbitan global bond, 7 (tujuh) term notes, 2 (two) sukuk mudharabah from
kali penerbitan surat hutang jangka panjang, 2 July 25, 1989 to December 31, 2023, with the
(dua) kali penerbitan sukuk mudharabah sejak details as follows: (continued)
tanggal 25 Juli 1989 sampai dengan tanggal
31 Desember 2023 dengan rincian sebagai
berikut: (lanjutan)
Nama Obligasi/ Jumlah Nominal/ Jangka Waktu/ Jatuh Tempo/ Tingkat Bunga/
Name of Bonds Nominal Amount Term Maturity Date Interest
Rupiah
Sukuk BTN I Tahun 2023 92.553 15,5 tahun/years 28 Oktober/ 11,00%***
Tahap I/ October 28, 2036
Sukuk BTN Phase I 2023
Sukuk BTN I Tahun 2023 175.039 13 tahun/years 27 Desember/ 27,40%****
Tahap II/ December 27, 2036
Sukuk BTN Phase II 2023
Dolar Amerika Serikat/United States Dollar
BBTN September or Global Bond 2020/ 300.000.000 5 tahun/years 23 Januari/ 4,20% tetap/
BBTN September or Global Bond 2020 January 23, 2025 fixed
***) 11% dari pendapatan yang dibagi hasilkan dengan indikasi bagi ***) 11% of the income generated with the indication of profit sharing of
hasil sebesar 0,55% per tahun. 0.55% per year
****) 27,40% dari pendapatan yang dibagi hasilkan dengan indikasi ***) 27.40% of the income generated with the indication of profit sharing
bagi hasil sebesar 1,37% per tahun. of 1.37% per year
d. Penawaran Umum Saham Perdana (IPO) d. Initial Public Offering (IPO)
Bank telah memperoleh izin untuk melakukan The Bank obtained a permit to undertake a
Penawaran Umum sesuai dengan Public Offering based on the approval of the
persetujuan Dewan Perwakilan Rakyat House of Representatives of the Republic
Republik Indonesia yang tertuang dalam of Indonesia in its Chairman Letter
Surat Ketua Dewan Perwakilan Rakyat No. PW.01/3104/DPRRI/V/2009 dated May 29,
Republik Indonesia No.PW.01/3104/ 2009 and was enacted by the Government as
DPRRI/V/2009 tanggal 29 Mei 2009, serta stipulated by the Republic of Indonesia
penetapan dari Pemerintah sebagaimana Government Regulation No. 66 of 2009 and
tertuang dalam Peraturan Pemerintah circulated in State Gazette No. 167 dated
Republik Indonesia No. 66 tahun 2009 dan November 16, 2009 regarding the amendment
diundangkan dalam Lembaran Negara of the stock ownership structure of the State
No.167 tanggal 16 November 2009 tentang through Initial Public Offering of the shares of
Perubahan Struktur Kepemilikan Saham PT Bank Tabungan Negara (Persero).
Negara Melalui Penerbitan dan Penjualan
Saham Baru Pada PT Bank Tabungan
Negara (Persero).
Berdasarkan Surat Badan Pengawas Pasar Based on Letter No. S-10523/BL/2009 of the
Modal dan Lembaga Keuangan (BAPEPAM- Capital Market and Financial Institutions
LK) No. S-10523/BL/2009 tanggal Supervisory Agency (BAPEPAM-LK) dated
8 Desember 2009, pernyataan pendaftaran December 8, 2009, the Registration Statement
yang diajukan Bank dalam rangka IPO submitted by the Bank relating to the IPO of
sejumlah 6.353.999.999 lembar Saham Biasa 6,353,999,999 ordinary shares Series B of the
Atas Nama Seri B milik Negara Republik Republic of Indonesia and 2,360,057,000 new
Indonesia dan 2.360.057.000 lembar Saham ordinary shares Series B, at par value of Rp500
Biasa Atas Nama Seri B baru, dengan nilai (full Rupiah) per share to the public, became
nominal sebesar Rp500 (Rupiah penuh) effective on December 8, 2009. The shares
setiap saham kepada masyarakat telah which were offered to the public, were listed and
menjadi efektif pada tanggal traded on the Indonesia Stock Exchange on
8 Desember 2009. Saham yang ditawarkan December 17, 2009, with the selling price of
tersebut dicatatkan dan mulai Rp800 (full Rupiah) per share.
diperdagangkan di Bursa Efek Indonesia pada
tanggal 17 Desember 2009 dengan harga jual
Rp800 (Rupiah penuh) per saham.
21
Page 418
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Penawaran Umum Saham Perdana (IPO) d. Initial Public Offering (IPO) (continued)
(lanjutan)
Berkaitan dengan penawaran umum saham In relation to the Initial Public Offering of the
perdana, Bank telah mengimplementasikan shares, the Bank implemented the
program kepemilikan saham oleh Manajemen Management and Employee Stock Allocation
dan Karyawan (Management and Employee (MESA) program. MESA program is allocated
Stock Allocation/MESA). Program MESA with a maximum of 9.62% of the newly issued
diberikan maksimal 9,62% dari saham baru shares for registered employees as of
yang diterbitkan kepada karyawan yang December 31, 2009. The MESA Program
tercatat pada tanggal 31 Desember 2009. became effective on September 17, 2009 and
Program MESA tersebut telah efektif pada all qualified employees availed of the program
tanggal 17 September 2009 dan seluruh consisting of 226,928,500 Series B shares (with
karyawan yang memiliki kualifikasi telah par value of Rp500 per share) with a purchase
mengambil program tersebut dengan jumlah price of Rp640 per share (after share price
lembar saham biasa atas nama Seri B discount of 20% from the initial public offering
sebanyak 226.928.500 lembar (nilai nominal price of Rp800 per share) and a lock up period
Rp500 per lembar saham) dengan harga beli until six months.
Rp640 per lembar saham (setelah diskon 20%
dari harga penawaran perdana sebesar
Rp800 per lembar saham) dengan masa lock
up selama enam bulan.
Diskon harga saham untuk program MESA In relation to the Initial Public Offering of the
menjadi beban Bank di tahun 2009, yaitu share price discount for MESA program was
sebesar 20% atau Rp41.353, yang termasuk recognized as the Bank’s expense in 2009,
beban pajak penghasilan. amounting to 20% or Rp41,353 including the
income tax expense.
e. Program Opsi Kepemilikan Saham untuk e. Management & Employee Stock Option Plan
Manajemen dan Karyawan (MESOP)
Sesuai dengan RUPS Luar Biasa tanggal 12 In accordance with the Extraordinary GMS on
Oktober 2009, pemegang saham menyetujui 12 October 2009, shareholders approved the
penerbitan saham opsi sebanyak issuance of 363,085,500 share options which
363.085.500 lembar saham yang akan will be implemented in 3 (three) stages. Stock
dilaksanakan dalam 3 (tiga) tahap. Opsi options are granted to management and
saham diberikan kepada manajemen dan employees in certain positions and titles who
karyawan pada posisi dan jabatan tertentu meet the specified requirements (Management
yang memenuhi Persyaratan yang telah & Employee Stock Option Plan (MESOP)).
ditetapkan (Management & Employee Stock
Option Plan (MESOP)).
Manajemen dan karyawan Bank telah The Bank's management and employees have
melakukan eksekusi atas opsi saham yang executed share options starting in 2011 with
dimulai tahun 2011 dengan rincian untuk details for MESOP I with the end of the option
MESOP I dengan akhir hak opsi pada tahun rights in 2014 amounting to 145,234,500,
2014 sebanyak 145.234.500, MESOP II MESOP II with the end of the option rights in
dengan akhir hak opsi pada tahun 2015 2015 amounting to 108,925,500 shares, and
sebanyak 108.925.500 lembar saham, dan MESOP III with the end of the option rights in
MESOP III dengan akhir hak opsi pada tahun 2016 amounting to 108,925,500 shares. The
2016 sebanyak 108.925.500 lembar saham. agio from the execution in 2011 was Rp94,733,
Agio yang timbul dari eksekusi tersebut untuk in 2012 it was Rp6,349, in 2013 it was
tahun 2011 adalah sebesar Rp94.733, tahun Rp232,261, in 2014 it was Rp2,372, in 2015 it
2012 adalah sebesar Rp6.349, tahun 2013 was Rp18,462, in 2016 it was amounting to
adalah sebesar Rp232.261, tahun 2014 Rp7,856.
adalah sebesar Rp2.372, tahun 2015 adalah
sebesar Rp18.462, tahun 2016 adalah
sebesar Rp7.856.
22
Page 419
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Penawaran Umum Saham Terbatas I f. Limited Public Offering I
Untuk memperkuat struktur permodalan, To Strengthen the capital structure, through the
melalui persetujuan Rapat Umum Pemegang approval of the Extraordinary General Meeting
Saham Luar Biasa tanggal 7 November 2012 of Shareholders on November 7, 2012 and on
dan Surat Badan Pengawas Pasar Modal dan Letter No. S-13001/BL/2012 of the Capital
Lembaga Keuangan (BAPEPAM-LK) No. S- Market and Financial Institutions Supervisory
13001/BL/2012 tanggal 6 November 2012, Agency (BAPEPAM-LK) dated November 6,
Bank melakukan Penawaran Umum Terbatas 2012, the Bank undertook a Limited Public
I (“PUT I”) dalam rangka penerbitan Hak Offering I (“LPO I”) through the issuance of pre-
Memesan Efek Terlebih Dahulu (HMETD) emptive rights of 1,512,857,500 Class B shares
sebanyak 1.512.857.500 saham Seri B with a par value per share of Rp500 (full
dengan nilai nominal sebesar Rp500 (nilai amount). Each holder of 555,000 share was
penuh) setiap saham. Setiap pemegang entitled to buy 94,943 new shares for
555.000 saham lama berhak membeli 94.943 Rp1,235.00 (full amount) per share. As a result
saham baru dengan harga Rp1.235,00 (nilai of LPO I, the Bank increased its capital by
penuh) setiap saham. Dari PUT I ini, Bank 1,512,857,500 Class B shares issued to the
meningkatkan modal sahamnya sebanyak public on December 04, 2012 and the LPO I
1.512.857.500 lembar saham Seri B yang listed in the Indonesia Stock Exchanges.
diterbitkan kepada masyarakat umum pada
tanggal 4 Desember 2012 dan terdaftar di
Bursa Efek Indonesia.
g. Penawaran Umum Saham Terbatas II g. Limited Public Offering II
Untuk memperkuat struktur permodalan, To Strengthen the capital structure, through the
melalui persetujuan Rapat Umum Pemegang approval of the Extraordinary General Meeting
Saham Luar Biasa tanggal 18 Oktober 2022 of Shareholders on October 18, 2022 and Letter
dan surat OJK No. S-264/D.04/2022 tanggal from OJK No. S-264/D.04/2022 dated
14 Desember 2022 perihal Pemberitahuan December 14, 2022 about Notification of
Efektifnya Pernyataan Pendaftaran, Bank Effectiveness of Registration Statement, the
melakukan Penawaran Umum Terbatas II Bank undertook a Limited Public Offering II
(“PUT II”) dalam rangka penerbitan Hak (“LPO II”) through the issuance of pre-emptive
Memesan Efek Terlebih Dahulu (HMETD) rights of 3,444,444,413 Class B shares with a
sebanyak 3.444.444.413 saham Seri B par value per share of Rp500 (full amount).
dengan nilai nominal sebesar Rp500 (nilai Each holder of 100,000,000 share was entitled
penuh) setiap saham. Setiap pemegang to buy 32,525,443 new shares for Rp1,200.00
100.000.000 saham lama berhak membeli (full amount) per share. As a result of LPO II,
32.525.443 saham baru dengan harga the Bank increased its capital by 3,444,444,413
Rp1.200,00 (nilai penuh) setiap saham. Dari Class B shares issued to the public on January
PUT II ini, Bank meningkatkan modal 10, 2023 and the LPO II listed in the Indonesia
sahamnya sebanyak 3.444.444.413 lembar Stock Exchanges.
saham Seri B yang diterbitkan kepada
masyarakat umum pada tanggal 10 Januari
2023 dan terdaftar di Bursa Efek Indonesia.
h. Penerapan kuasi reorganisasi h. Implementation of quasi - reorganization
Kondisi ekonomi yang buruk yang terjadi The unfavorable economic condition starting
sejak pertengahan tahun 1997 sampai in mid-1997 until 1999, which was caused
dengan tahun 1999, yang disebabkan mainly by the weakening of the rupiah in
terutama oleh melemahnya kurs mata uang relation to other foreign currencies such as
rupiah terhadap mata uang asing, seperti the United States dollar, the instability of
dolar Amerika Serikat dan tingkat suku bunga interest rates, liquidity problem and the low
yang tidak stabil, sangat langkanya likuiditas level of trust by investors, had an adverse
serta menurunnya tingkat kepercayaan impact to the banking industry in Indonesia.
investor, telah memberikan dampak yang This condition also affected the Bank debtors
buruk bagi industri perbankan di Indonesia. in fulfilling their obligations. As a result, the
Kondisi tersebut juga berdampak pada para Bank suffered a significant amount of deficit.
debitur Bank dalam memenuhi kewajibannya,
sehingga Bank mengalami defisit yang cukup
besar.
23
Page 420
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
h. Penerapan kuasi reorganisasi (lanjutan) h. Implementation of quasi – reorganization
(continued)
Untuk memperoleh awal yang baik (fresh In order to make a fresh start with a statement
start) dengan laporan posisi keuangan yang of financial position showing present values
menunjukkan nilai sekarang dan tidak without the burden of deficit, the Bank
dibebani oleh defisit, maka Bank conducted a Quasi-Reorganization on
melaksanakan Kuasi-Reorganisasi per May 31, 2007 (Note 2c). The Quasi-
31 Mei 2007 (Catatan 2c). Kuasi-Reorganisasi Reorganization was recognized by the Bank as
dilakukan Bank sebagai langkah penting a necessary step to positively continue its
untuk bisa meneruskan usaha secara lebih business.
baik.
Dalam Rapat Umum Pemegang Saham In the Bank’s General Stockholders’ Meeting
(RUPS) Bank tentang Pengesahan Rencana held on January 19, 2006 regarding the
Kerja dan Anggaran Perusahaan tanggal Approval of the Bank’s Budget and Work Plan,
19 Januari 2006, pemegang saham Bank the stockholders approved, among others, the
memutuskan antara lain bahwa pemegang Bank’s plan to conduct the Quasi-
saham mendukung rencana Bank untuk Reorganization in order to determine the final
melakukan Kuasi-Reorganisasi dalam rangka amount of the Government’s capital contribution
menetapkan besarnya nilai akhir Penyertaan and to restructure the Bank’s capital, which
Modal Negara dalam Bank dan perbaikan should be implemented according to the
struktur modal Bank, dan agar dilaksanakan prevailing regulations.
sesuai dengan ketentuan yang berlaku.
Sebagai hasil dari Kuasi-Reorganisasi, saldo As a result of the quasi-reorganization, the
defisit Bank sebesar Rp14.226.290 dieliminasi Bank’s deficit balance amounting to
ke akun saldo laba. Rp14,226,290 was eliminated against the net
amount of the retained earnings.
i. Dewan Komisaris, Direksi, Dewan i. Boards of Commissioners, Directors, Sharia
Pengawas Syariah, Komite Audit dan Supervisory Board, Audit Committee and
Karyawan Employees
Berdasarkan Rapat Umum Pemegang Saham Based on the Bank’s The Annual General
Tahunan (RUPST) Bank tanggal 16 Maret Meeting of Shareholders held on March 16,
2023, dengan berita acara No. 16 yang dibuat 2023, as stated under the notarial No. 16 by
oleh Notaris Ashoya Ratam, SH., MKn, Notary Ashoya Ratam, SH., MKn, the
susunan Dewan Komisaris Bank adalah composition of the Bank’s Board of
sebagai berikut: Commissioners are as follows:
31 Desember 2023 December 31, 2023
Komisaris Utama/Independen Chandra M. Hamzah President/Independent Commissioner
Wakil Komisaris Utama/Independen Iqbal Latanro Vice President/Independent Commissioner
Komisaris Independen Armand Bachtiar Arief Independent Commissioner
Komisaris Independen Ahdi Jumhari Luddin** Independent Commissioner
Komisaris Independen Sentot A. Sentausa Independent Commissioner
Komisaris Andin Hadiyanto Commissioner
Komisaris Herry Trisaputra Zuna Commissioner
Komisaris Himawan Arief Sugoto Commissioner
Komisaris Mohamad Yusuf Permana* Commissioner
* Diangkat sebagai anggota Dewan Komisaris PT Bank Tabungan * Appointed as a member of Board of Commissioners of PT Bank
Negara (Persero) Tbk berdasarkan hasil keputusan RUPS Luar Tabungan Negara (Persero) Tbk based on the Annual General Meeting
Biasa Perseroan tanggal 11 Januari 2023 dan telah efektif pada of Shareholders dated January 11, 2023 and has been effective on June
tanggal 07 Juni 2023 berdasarkan Keputusan Dewan Komisioner 7, 2023 based on Financial Service Authority’s Decision No. KEPR-
OJK No. KEPR-46/D.03/2023 tanggal 07 Juni 2023. 46/D.03/2023 dated June 7, 2023.
** Berakhir masa jabatan tanggal 12 Agustus 2023 karena meninggal ** Ends of term of positions on August 12, 2023 due to passed away.
dunia.
24
Page 421
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
i. Dewan Komisaris, Direksi, Dewan i. Boards of Commissioners, Directors, Sharia
Pengawas Syariah, Komite Audit dan Supervisory Board, Audit Committee and
Karyawan (lanjutan) Employees (continued)
Berdasarkan Rapat Umum Pemegang Saham Based on the Bank’s The Annual General
Tahunan (RUPST) Bank tanggal 2 Maret Meeting of Shareholders held on March 2,
2022, dengan berita acara No. 04 yang dibuat 2022, as stated under the notarial No. 04 by
oleh Notaris Ashoya Ratam, SH., MKn, Notary Ashoya Ratam, SH., MKn, the
susunan Dewan Komisaris Bank adalah composition of the Bank’s Board of
sebagai berikut: Commissioners are as follows:
31 Desember 2022 December 31, 2022
Komisaris Utama/Independen Chandra M. Hamzah President/Independent Commissioner
Wakil Komisaris Utama/Independen Iqbal Latanro Vice President/Independent Commissioner
Komisaris Heru Budi Hartono**** Commissioner
Komisaris Andin Hadiyanto Commissioner
Komisaris Herry Trisaputra Zuna*** Commissioner
Komisaris Himawan Arief Sugoto** Commissioner
Komisaris Independen Armand Bachtiar Arief Independent Commissioner
Komisaris Independen Ahdi Jumhari Luddin Independent Commissioner
Komisaris Independen Sentot A. Sentausa* Independent Commissioner
* Diangkat sebagai Anggota Komisaris PT Bank Tabungan Negara * Appointed as the Board of Commissioner of PT Bank Tabungan Negara
(Persero) Tbk berdasarkan hasil keputusan RUPS Tahunan (Persero) Tbk, based on the Annual General Meeting of Shareholder
Perseroan tanggal 2 Maret 2022 dan telah efektif pada tanggal 8 dated March 2, 2022 and has been effective on August 8, 2022 based
Agustus 2022 berdasarkan Keputusan Dewan Komisioner OJK No. on Financial Service Authority’s Decision No. 31/KDK.03/2022 dated
31/KDK.03/2022 tanggal 8 Agustus 2022. August 8, 2022.
** Diangkat sebagai Anggota Komisaris PT Bank Tabungan Negara ** Appointed as the Board of Commissioner of PT Bank Tabungan Negara
(Persero) Tbk berdasarkan hasil keputusan RUPS Tahunan (Persero) Tbk, based on the Annual General Meeting of Shareholder
Perseroan tanggal 2 Maret 2022 dan telah efektif pada tanggal 3 dated March 2, 2022 and has been effective on October 3, 2022 based
Oktober 2022 berdasarkan Keputusan Dewan Komisioner OJK No. on Financial Service Authority’s Decision No. KEP-149/D.03/2022
KEP-149/D.03/2022 tanggal 3 Oktober 2022. dated October 3, 2022.
*** Diangkat sebagai Anggota Komisaris PT Bank Tabungan Negara *** Appointed as the Board of Commissioner of PT Bank Tabungan Negara
(Persero) Tbk berdasarkan hasil keputusan RUPS Tahunan (Persero) Tbk, based on the Annual General Meeting of Shareholder
Perseroan tanggal 2 Maret 2022 dan telah efektif pada tanggal 11 dated March 2, 2022 and has been effective on October 11, 2022 based
Oktober 2022 berdasarkan Keputusan Dewan Komisioner OJK No. on Financial Service Authority’s Decision No. KEP-162/D.03/2022
KEP-162/D.03/2022 tanggal 11 Oktober 2022. dated October 11, 2022.
****Berdasarkan Surat Perseroan No. 582/DIR/CSD/X/2022 perihal **** Based on Company Letter No. 582/DIR/CSD/X/2022 regarding Report
Laporan Informasi atau Fakta Material tertanggal 14 Oktober 2022, on Material Information or Facts dated October 14, 2022, Heru Budi
masa jabatan Heru Budi Hartono selaku anggota Dewan Komisaris Hartono's term of office as a member of the Company's Board of
Perseroan berakhir sejak pelantikan dirinya menjadi Penjabat Commissioners ended since his inauguration as Acting Governor of the
Gubernur Daerah Khusus Ibukota Jakarta pada tanggal 17 Oktober Special Capital Region of Jakarta on October 17, 2022. In connection
2022. Sehubungan dengan berakhirnya masa jabatan Heru Budi with the expiration of Heru Budi Hartono, the Company will hold a
Hartono tersebut, Perseroan akan menyelenggarakan Rapat General Meeting of Shareholders to comply with the provisions of the
Umum Pemegang Saham untuk memenuhi ketentuan peraturan laws and regulations and the Company's articles of association.
perundang-undangan dan anggaran dasar Perseroan.
25
Page 422
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
i. Dewan Komisaris, Direksi, Dewan i. Boards of Commissioners, Directors, Sharia
Pengawas Syariah, Komite Audit dan Supervisory Board, Audit Committee and
Karyawan (lanjutan) Employees (continued)
Berdasarkan Rapat Umum Pemegang Saham Based on the Bank’s The Annual General
Tahunan (RUPST) Bank tanggal 16 Maret Meeting of Shareholders held on March 16,
2023, dengan berita acara No. 16 yang dibuat 2023, as stated under the notarial No. 16 by
oleh Notaris Ashoya Ratam, SH., MKn, Notary Ashoya Ratam, SH., MKn, the
susunan Direksi Bank adalah sebagai berikut: composition of the Bank’s Board of Directors
are as follows:
31 Desember 2023 December 31, 2023
Direktur Utama Nixon Lambok Pahotan Napitupulu* President Director
Wakil Direktur Utama Oni Febriarto Rahardjo** Vice President Director
Direktur IT and Digital Andi Nirwoto Director of IT and Digital
Direktur Assets Management Elisabeth Novie Riswanti Director of Assets Management
Direktur Distribution and Funding Jasmin Director of Distribution and Funding
Direktur Risk Management Setiyo Wibowo Director of Risk Management
Direktur Consumer Hirwandi Gafar Director of Consumer
Direktur Finance Nofry Rony Poetra Director Finance
Direktur Human Capital, Director of Human Capital,
Compliance and Legal Eko Waluyo Compliance and Legal
Direktur Institutional Banking Hakim Putratama*** Director of Institutional Banking
* Menerima pengalihan tugas sebagai Direktur Utama PT Bank Tabungan * Receive assignment transfer as President Director of The Borad of Directors
Negara (Persero) Tbk, berdasarkan hasil keputusan RUPS Tahunan of PT Bank Tabungan Negara (Persero) Tbk based on the Annual General
Perseroan tanggal 16 Maret 2023 dan telah efektif pada tanggal 07 Meeting of Shareholders dated March 16, 2023 and has been effective on
Juni 2023 berdasarkan Keputusan Dewan Komisioner OJK No. KEPR- June 7, 2023 based on Financial Service Authority’s Decision No. KEPR-
44/D.03/2023 tanggal 07 Juni 2023. 44/D.03/2023 dated June 7, 2023.
** Diangkat sebagai Wakil Direktur Utama PT Bank Tabungan Negara ** Appointed as Vice President Director of PT Bank Tabungan Negara
(Persero) Tbk berdasarkan hasil keputusan RUPS Tahunan Perseroan (Persero) Tbk based on the Annual General Meeting of Shareholders dated
tanggal 16 Maret 2023 dan telah efektif pada tanggal 07 Juni 2023 March 16, 2023 and has been effective on June 7, 2023 based on Financial
berdasarkan Keputusan Dewan Komisioner OJK No. KEPR- Service Authority’s Decision No. KEPR-45/D.03/2023 dated June 7, 2023.
45/D.03/2023 tanggal 07 Juni 2023.
*** Appointed as a member of Board of Directors of PT Bank Tabungan Negara
*** Diangkat sebagai anggota Direksi PT Bank Tabungan Negara (Persero) Tbk based on the Annual General Meeting of Shareholders dated
(Persero) Tbk berdasarkan hasil keputusan RUPS Tahunan Perseroan March 16, 2023 and has been effective on July 26, 2023 based on Financial
tanggal 16 Maret 2023 dan telah efektif pada tanggal 26 Juli 2023 Service Authority’s Decision No. KEPR-83/D.03/2023 dated July 26, 2023.
berdasarkan Keputusan Dewan Komisioner OJK No. KEPR-
83/D.03/2023 tanggal 26 Juli 2023.
Berdasarkan Rapat Umum Pemegang Saham Based on the Bank’s The Annual General
Tahunan (RUPST) Bank tanggal 2 Maret Meeting of Shareholders held on March 2,
2022, dengan berita acara No. 04 yang dibuat 2022, as stated under the notarial No. 04 by
oleh Notaris Ashoya Ratam, SH., MKn, Notary Ashoya Ratam, SH., MKn, the
susunan Direksi Bank adalah sebagai berikut: composition of the Bank’s Board of Directors
are as follows:
31 Desember 2022 December 31, 2022
Direktur Utama Haru Koesmahargyo* President Director
Wakil Direktur Utama Nixon Lambok Pahotan Napitupulu Vice President Director
Direktur Consumer Hirwandi Gafar Director of Consumer
Direktur Finance Nofry Rony Poetra Director of Finance
Direktur Human Capital, Director of Human Capital,
Compliance and Legal Eko Waluyo Compliance and Legal
Direktur Assets Management Elisabeth Novie Riswanti Director of Assets Management
Direktur IT and Digital Andi Nirwoto Director of IT and Digital
Direktur Distribution and Funding Jasmin Director of Distribution and Funding
Direktur Risk Management Setiyo Wibowo Director of Risk Management
* Berdasarkan Risalah Rapat Umum Pemegang Saham Tahunan
dengan Akta nomor 16 tertanggal 16 Maret 2023, perseroan * Based on Annual General Meeting of Shareholders with notarial
memberhentikan dengan hormat Haru Koesmahargyo selaku deed number 16 dated March 16, 2023, the company terminate
Direktur Utama Perseroan. with honor Haru Koesmahargyo as President Director.
26
Page 423
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
i. Dewan Komisaris, Direksi, Dewan i. Boards of Commissioners, Directors, Sharia
Pengawas Syariah, Komite Audit dan Supervisory Board, Audit Committee and
Karyawan (lanjutan) Employees (continued)
Gaji dan kompensasi lainnya yang dibayarkan Salaries and other compensation benefits paid
kepada dewan komisaris adalah sebesar to the Board of Commissioners of the Bank
Rp64.480 dan Rp51.960 masing-masing amounted to Rp64,480 and Rp51,960 for the
untuk tahun yang berakhir pada tanggal 31 years ended December 31, 2023, and 2022,
Desember 2023 dan 2022 (Catatan 43b). Gaji respectively (Note 43b). Salaries and other
dan kompensasi lainnya yang dibayarkan compensation benefits paid to the Board of
kepada direksi adalah sebesar Rp161.529 Directors of the Bank amounted to Rp161,529
dan Rp131.671 masing-masing untuk tahun and Rp131,671 for the years ended December
yang berakhir pada tanggal 31 Desember 31, 2023, and 2022, respectively (Note 43b).
2023 dan 2022 (Catatan 43b).
Sekretaris Perusahaan dan Kepala Divisi The Bank’s Corporate Secretary and the Head
Audit Internal Bank adalah sebagai berikut: of Internal Audit Division are as follows:
31 Desember 2023 December 31, 2023
Sekretaris Perusahaan Ramon Armando* Corporate Secretary
Kepala Divisi Audit Internal Hendratno Tri Wibowo Head of Internal Audit Division
* Diangkat berdasarkan Surat Keputusan Direksi Bank No. * Appointed based on the Bank’s Board of Directors’ Decision Letter
231/DIR/2023 tanggal 14 April 2023 dan bertindak sebagai pejabat No. 231/DIR/2023 dated April 14, 2023 and Head of Corporate
sejak tanggal 14 April 2023. Secretary Division since April 14, 2023.
31 Desember 2022 December 31, 2022
Sekretaris Perusahaan Achmad Chaerul* Corporate Secretary
Kepala Divisi Audit Internal Hendratno Tri Wibowo** Head of Internal Audit Division
* Diangkat berdasarkan Surat Keputusan Direksi Bank No. * Appointed based on the Bank’s Board of Directors’ Decision Letter
711/DIR/2022 tanggal 7 Juli 2022 dan bertindak sebagai pejabat No. 711/DIR/2022 dated July 7, 2022 and Head of Corporate
sejak tanggal 11 Juli 2022. Secretary Division since July 11, 2022.
** Diangkat berdasarkan Surat Keputusan Direksi Bank ** Appointed based on the Bank’s Board of Directors’ Decision Letter
No. 642/DIR/2021 tanggal 26 Juli 2021 dan bertindak sebagai No. 642/DIR/2021 dated July 26, 2021 and as the Acting Task of
pejabat sejak tanggal 26 Juli 2021. Internal Audit Division Head since July 26, 2021.
Susunan Dewan Pengawas Syariah Bank, Rapat The composition of the Bank’s Sharia
Umum Pemegang Saham Tahunan (RUPST) Supervisory Board based on the Bank’s The
Bank tanggal 16 Maret 2023, dengan berita acara Annual General Meeting of Shareholders held
No. 16 yang dibuat oleh Notaris Ashoya Ratam, on March 16, 2023, as stated under the
SH., MKn adalah sebagai berikut: notarial No. 16 by Notary Ashoya Ratam, SH.,
MKn are as follows:
31 Desember 2023 December 31, 2023
Ketua M. Quraish Shihab Chairman
Anggota Mohammad Bagus Teguh Perwira Member
Anggota Muhammad Faiz* Member
* Diangkat sebagai anggota Dewan Pengawas Syariah PT Bank * Appointed as a member of the Sharia Supervisory Board of PT Bank
Tabungan Negara (Persero) Tbk berdasarkan hasil keputusan Tabungan Negara (Persero) Tbk based on the results of the
RUPS Tahunan Perseroan tanggal 16 Maret 2023, telah Company's Annual GMS decision on March 16, 2023, having
memperoleh persetujuan OJK pada tanggal 18 Oktober 2023 obtained OJK approval on October 18, 2023, based on OJK Letter
berdasarkan Surat OJK No. S-267/PB.02/2023 tanggal 18 Oktober No. S-267/PB.02/2023 dated October 18, 2023, and effective since
2023 dan efektif sejak persetujuan Dewan Komisaris tanggal 29 the approval of the Board of Commissioners on November 29, 2023,
November 2023 berdasarkan Surat Dewan Komisaris PT Bank based on the Letter of the Board of Commissioners of PT Bank
Tabungan Negara (Persero) Tbk No. 144/KOM/BTN/XI/2023 tanggal Tabungan Negara (Persero) Tbk No. 144/KOM/BTN/XI/2023 dated
29 November 2023. November 29, 2023.
27
Page 424
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
i. Dewan Komisaris, Direksi, Dewan i. Boards of Commissioners, Directors, Sharia
Pengawas Syariah, Komite Audit dan Supervisory Board, Audit Committee and
Karyawan (lanjutan) Employees (continued)
Susunan Dewan Pengawas Syariah Bank The composition of the Bank’s Sharia
berdasarkan Rapat Umum Pemegang Saham Supervisory Board based on the Bank’s The
Tahunan (RUPST) Bank tanggal 2 Maret 2022, Annual General Meeting of Shareholders held
dengan berita acara No. 4 yang dibuat oleh on March 2, 2022, as stated under the notarial
Notaris Ashoya Ratam, SH., MKn adalah No. 4 by Notary Ashoya Ratam, SH., MKn are
sebagai berikut: as follows:
31 Desember 2022 December 31, 2022
Ketua M. Quraish Shihab Chairman
Anggota Mohamad Hidayat* Member
Anggota Mohammad Bagus Tegus Perwira Member
* Berdasarkan Risalah Rapat Umum Pemegang Saham Tahunan * Based on Annual General Meeting of Shareholders with notarial
dengan Akta nomor 16 tertanggal 16 Maret 2023, perseroan deed number 16 dated March 16, 2023, the company terminate with
memberhentikan dengan hormat Mohamad Hidayat selaku Anggota honor Mohamad Hidayat as Member of Sharia Supervisory Board.
Dewan Pengawas Syariah Perseroan.
Susunan Anggota Komite Audit Bank The composition of the Bank’s Audit
berdasarkan Surat Dewan Komisaris No. Committee, based on the Bank’s Board of
101/KOM/BTN/VIII/2023 tanggal 14 Agustus Commissioners’ Decision No.
2023 adalah sebagai berikut: 101/KOM/BTN/VIII/2023 dated August 14,
2023 are as follows:
31 Desember 2023 December 31, 2023
Ketua merangkap anggota Iqbal Latanro Chairman concurrently as a Member
Anggota Sentot A. Sentausa Member
Anggota Andin Hadiyanto Member
Anggota Peter Eko Budi Darwito Member
Anggota Endang A.Suprijatna Member
Susunan Anggota Komite Audit Bank The composition of the Bank’s Audit
berdasarkan Surat Dewan Komisaris No. Committee, based on the Bank’s Board of
111/KOM/BTN/XI/2022 tanggal 16 November Commissioners’ Decision No.
2022 adalah sebagai berikut: 111/KOM/BTN/XI/2022 dated November 16,
2022 are as follows:
31 Desember 2022 December 31, 2022
Ketua merangkap anggota Iqbal Latanro Chairman concurrently as a Member
Anggota Ahdi Jumhari Luddin Member
Anggota Andin Hadiyanto Member
Anggota Sentot A. Sentausa* Member
Anggota Adi Prakoso Member
Anggota Peter Eko Budi Darwito** Member
* Diangkat sebagai anggota Komite Audit PT Bank Tabungan Negara * Appointed as a member of the Bank’s Audit Committee PT Bank
(Persero) Tbk berdasarkan Surat Keputusan Dewan Komisaris Bank Tabungan Negara (Persero) Tbk based on the Board of
No. 03/KOM/BTN/2022 tanggal 17 Maret 2022 dan berlaku efektif Commissioners Decision Letter No. 03/KOM/BTN/2022 dated March
berdasarkan Surat OJK Nomor 31/KDK.03/2022 tertanggal 8 Agustus 17, 2022 and effective based on OJK Letter Number 31/KDK.03/2022
2022. dated August 8, 2022.
** Diperpanjang masa jabatan sebagai anggota Komite Audit PT Bank
Tabungan Negara (Persero) Tbk berdasarkan Surat Keputusan ** Appointed as a member of the Bank’s Audit Committee PT Bank
Dewan Komisaris Bank No. 108/KOM/BTN/XI/2022 tanggal 9 Tabungan Negara (Persero) Tbk based on the Board of
November 2022 Commissioners Decision Letter No. 108/KOM/BTN/XI/2022 dated
November 9, 2022
Berdasarkan ketentuan internal Bank, Based on the Bank’s internal policy, key
manajemen kunci Bank cakupannya adalah management consists of Board of
Dewan Komisaris, Komite Audit, Direksi, Commissioners, Audit Committee, Board of
Kepala Kantor Wilayah, Kepala Divisi, dan Directors, Regional Office Head, Division Head,
Kepala Cabang. Jumlah karyawan tetap Bank and Branch Manager. The Bank has permanent
pada tanggal 31 Desember 2023 dan 2022 employees as of December 31, 2023 and 2022
masing-masing adalah 11.270 dan 10.711 of 11,270 and 10,711 employees, respectively.
orang.
28
Page 425
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN POLICIES
a. Dasar Penyajian Laporan Keuangan a. Basis of Preparation of the Financial
Statements
Pernyataan Kepatuhan Statement of Compliance
Laporan keuangan pada tanggal dan untuk The financial statements as of and for the year
tahun yang berakhir pada tanggal-tanggal 31 ended December 31, 2023 and 2022 were
December 2023 dan 2022 disusun dan prepared and presented in accordance with
disajikan sesuai dengan Standar Akuntansi Indonesian Financial Accounting Standards,
Keuangan di Indonesia, yang mencakup which includes the Statements and
Pernyataan dan Interpretasi yang dikeluarkan Interpretations issued by the Financial
oleh Dewan Standar Akuntansi Keuangan Accounting Standards Board of the Indonesian
Ikatan Akuntan Indonesia dan peraturan Institute of Accountants and Bapepam-LK’s
Bapepam-LK No. VIII.G.7 lampiran keputusan Regulation No. VIII.G.7, Appendix of the
Ketua Bapepam-LK No. KEP-347/BL/2012 Decision of the Chairman of Bapepam-LK
tanggal 25 Juni 2012 tentang “Penyajian dan No. KEP-347/BL/2012 dated June 25, 2012
Pengungkapan Laporan Keuangan Emiten atau regarding the “Guidelines on Financial
Perusahaan Publik”. Statements Presentations and Disclosures for
Issuers or Public Companies”.
Laporan keuangan disusun sesuai dengan The Financial Statements is presented in
Pernyataan Standar Akuntansi Keuangan conformity with the Statement of Financial
(PSAK) No.1 (Amandemen 2019), “Penyajian Accounting Standards ("SFAS") No.1
Laporan Keuangan”. (Amendment 2019), “Presentation of Financial
Statements”.
Laporan keuangan unit syariah Bank yang The financial statements of the Bank’s sharia
didasarkan pada prinsip syariah disajikan unit have been presented in conformity with the
sesuai dengan Pernyataan Standar Akuntansi Statement of Financial Accounting Standards
Keuangan (PSAK) No. 101 (Revisi 2020) ("SFAS") No. 101 (Revised 2020) on “Sharia
tentang “Penyajian Laporan Keuangan Financial Statements Presentation”, SFAS No.
Syariah”, PSAK No. 102 (Revisi 2020) tentang 102 (Revised 2020) on “Accounting for
“Akuntansi Murabahah”, PSAK No. 104 tentang Murabahah”, SFAS No. 104 on “Accounting for
“Akuntansi Istishna”, PSAK No. 105 tentang Istishna”, SFAS No. 105 on “Accounting for
“Akuntansi Mudharabah”, PSAK No. 106 (Revisi Mudharabah”, SFAS No. 106 (Revised 2020)
2020) tentang “Akuntansi Musyarakah” dan on “Accounting for Musyarakah” and SFAS
PSAK No. 107 tentang “Akuntansi Ijarah” yang No. 107 on “Accounting for Ijarah”, which
menggantikan PSAK No. 59 tentang “Akuntansi supersede SFAS No. 59 on “Accounting for
Perbankan Syariah” yang berkaitan dengan Sharia Banking” associated with recognition,
pengakuan, pengukuran, penyajian dan measurement, presentation and disclosure for
pengungkapan untuk topik tersebut, PSAK No. the respective topics, SFAS No. 110 (Revised
110 (Revisi 2020) tentang “Akuntansi Sukuk”, 2020) on “Accounting for Sukuk”, SFAS No. 111
PSAK No. 111 tentang “Akuntansi Wa’d” dan on “Accounting for Wa’d” and other SFAS, as
PSAK lain selama tidak bertentangan dengan long as not contradict with sharia principles and
prinsip syariah dan Pedoman Akuntansi the Indonesia Sharia Banking Accounting
Perbankan Syariah Indonesia (PAPSI) (revisi Guidelines (PAPSI) (revised 2013).
2013).
Laporan keuangan telah disajikan berdasarkan The Financial Statements have been prepared
nilai historis, kecuali untuk beberapa akun yang on a historical cost basis, except for some
dinilai menggunakan dasar pengukuran lain accounts that were assessed using another
sebagaimana dijelaskan pada kebijakan measurement basis as explained in the
akuntansi dari akun tersebut. Laporan accounting policies of the account. The
keuangan disusun dengan dasar akrual, kecuali Financial Statements have been prepared on
pendapatan dari istishna dan bagi hasil dari accrual basis, except for the revenue from
pembiayaan mudharabah dan musyarakah istishna and the profit sharing from the
serta laporan arus kas. mudharabah and musyarakah financing and the
statement of cash flow.
29
Page 426
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
a. Dasar Penyajian Laporan Keuangan a. Basis of Preparation of the Financial
(lanjutan) Statements (continued)
Pernyataan Kepatuhan (lanjutan) Statement of Compliance (continued)
Laporan arus kas disusun menggunakan The statement of cash flows has been prepared
metode langsung dan arus kas dikelompokkan using direct method and the cash flows have
atas dasar aktivitas operasi, investasi dan been classified on the basis of operating,
pendanaan. Kas dan setara kas terdiri dari kas, investing and financing activities. Cash and
giro pada Bank Indonesia dan giro pada bank cash equivalents consist of cash, current
lain, penempatan pada Bank Indonesia dan accounts with Bank Indonesia and current
bank lain, Sertifikat Bank Indonesia dan accounts with other banks, placements with
Sertifikat Deposito Bank Indonesia, yang jatuh Bank Indonesia and other banks, Bank
tempo dalam waktu 3 (tiga) bulan sejak tanggal Indonesia Certificates and Deposits Certificates
perolehan, sepanjang tidak digunakan sebagai of Bank Indonesia maturing within 3 (three)
jaminan atas pinjaman yang diterima serta tidak months or less from the acquisition date
dibatasi penggunaannya. provided they are neither pledged as collateral
for borrowings nor restricted.
Mata uang penyajian yang digunakan dalam The presentation currency used in the financial
laporan keuangan adalah Rupiah (Rp), yang statements is the Indonesian Rupiah (Rp),
merupakan mata uang fungsional Bank. Angka- which is the Bank’s functional currency. Unless
angka yang disajikan dalam laporan keuangan, otherwise stated, all figures presented in the
kecuali dinyatakan lain dibulatkan dalam jutaan financial statement are rounded off to millions of
Rupiah. Rupiah.
Berdasarkan PSAK No. 51 (Revisi 2003) Based on SFAS No. 51 (Revised 2003),
tentang ”Akuntansi Kuasi-Reorganisasi”, kuasi- “Accounting for Quasi-Reorganization”, a quasi-
reorganisasi merupakan prosedur akuntansi reorganization is an accounting procedure that
yang mengatur perusahaan merestrukturisasi enables a company to restructure its equity by
ekuitasnya dengan menghilangkan defisit dan eliminating its deficit and revaluating all its
menilai kembali seluruh aset dan liabilitasnya assets and liabilities based on their fair values.
berdasarkan nilai wajar. Dengan kuasi- Under a quasi-reorganization, a company will
reorganisasi, perusahaan mendapatkan awal have a fresh start with its statement of financial
yang baik (fresh start) dengan laporan posisi position showing figures that represent present
keuangan yang menunjukkan nilai sekarang values and without the burden of a deficit
dan tanpa dibebani defisit karena defisit because the deficit has been eliminated to nil.
dieliminasikan menjadi nihil.
b. Perubahan Kebijakan Akuntansi b. Changes in Accounting Policy
Pada tanggal 1 Januari 2023, terdapat standar On January 1, 2023, there were new standards
baru dan penyesuaian atau amendemen and adjustments or amendments for several
terhadap beberapa standar yang masih berlaku prevailing standards and effective since that
dan berlaku efektif sejak tanggal tersebut yaitu date, as follows:
sebagai berikut:
a. Amendemen PSAK No. 1, ”Penyajian a. Amendment of SFAS No. 1, “Presentation
Laporan Keuangan” tentang pengungkapan of Financial Statements” regarding
kebijakan akuntansi yang mengubah istilah disclosure of accounting policies that
”signifikan” menjadi ”material” dan memberi change the term “significant” to “material”
penjelasan mengenai kebijakan akuntansi and provide explanations of material
material”; accounting policies”,
b. Amandemen PSAK No.1, ”Penyajian b. Amendment of SFAS No.1, “Presentation
Laporan Keuangan” tentang klasifikasi of Financial Statements” regarding
liabilitas; classification of liabilities;
c. Amandemen PSAK No. 25, ”Kebijakan c. Amendment of SFAS No. 25, “Accounting
Akuntansi, Perubahan Estimasi Akuntansi, Policies, Changes in Accounting Estimates
dan Kesalahan” tentang definisi ”estimasi and Errors” regarding the definition of
akuntansi” dan penjelasannya; “accounting estimates” and their
explanations;
30
Page 427
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
b. Perubahan Kebijakan Akuntansi (lanjutan) b. Changes in Accounting Policy (continued)
d. Amandemen PSAK No. 16, ”Aset Tetap” d. Amendment of SFAS No. 16, “Fixed
tentang hasil sebelum penggunaan yang Assets” regarding proceeds before
diintensikan; intended use;
e. Amandemen PSAK No. 46, ”Pajak e. Amendment of SFAS No.46, “Income Tax”
Penghasilan” tentang Pajak Tangguhan on Deferred Tax related to Assets and
terkait Aset dan Liabilitas yang timbul dari Liabilities arising from a Single Transaction
Transaksi Tunggal yang diadopsi dari which adopted from Amended IAS 12
Amendemen IAS 12 Income Taxes tentang Income Taxes on Deferred Tax related to
Deffered Tax related to Assets and Assets and Liabilities arising from a Single
Liabilities arising from a Single Transaction, Transaction; and
dan
f. Amendemen PSAK No. 107, ”Akuntansi f. Amendment of SFAS No. 107, “Ijarah
Ijarah”; Accounting”;
g. Amendemen PSAK 73: ”Sewa” terkait g. Amendment of SFAS 73: “Leases”
liabilitas sewa pada transaksi jual dan regarding lease liabilities in sale-and-lease
sewa-balik. back transaction.
Implementasi dari standar-standar tersebut The implementation of the above standards did
tidak menghasilkan perubahan substansial not result in substantial changes to the Bank’s
terhadap kebijakan akuntansi Bank dan tidak accounting policies and had no material impact
memiliki dampak yang material terhadap to the consolidated financial statements for
laporan keuangan konsolidasian di tahun current or prior financial years.
berjalan atau tahun sebelumnya.
c. Kuasi-Reorganisasi c. Quasi-Reorganization
Berdasarkan PSAK No. 51 (Revisi 2003) Based on SFAS No. 51 (Revised 2003),
tentang ”Akuntansi Kuasi-Reorganisasi”, kuasi- “Accounting for Quasi-Reorganization”, a quasi-
reorganisasi merupakan prosedur akuntansi reorganization is an accounting procedure that
yang mengatur perusahaan merestrukturisasi enables a company to restructure its equity by
ekuitasnya dengan menghilangkan defisit dan eliminating its deficit and revaluating all its
menilai kembali seluruh aset dan liabilitasnya assets and liabilities based on their fair values.
berdasarkan nilai wajar. Dengan kuasi- Under a quasi-reorganization, a company will
reorganisasi, perusahaan mendapatkan awal have a fresh start with its statement of financial
yang baik (fresh start) dengan laporan posisi position showing figures that represent present
keuangan yang menunjukkan nilai sekarang values and without the burden of a deficit
dan tanpa dibebani defisit karena defisit because the deficit has been eliminated.
dieliminasikan menjadi nihil.
Estimasi nilai wajar aset dan liabilitas dalam The fair value estimate for assets and liabilities
rangka kuasi-reorganisasi ditentukan under a quasi-reorganization is determined
berdasarkan informasi terbaik sesuai dengan based on the best available information
karakteristik aset dan liabilitas yang according to the characteristics of the related
bersangkutan atau nilai pasar aset dan liabilitas assets and liabilities or the market value for the
yang bersangkutan. Apabila nilai pasar tidak related assets and liabilities. If the market value
tersedia, estimasi nilai wajar dilakukan dengan is not available, the fair value estimation is
mempertimbangkan harga aset sejenis, conducted by considering the value of similar
estimasi nilai sekarang atau arus kas yang assets, present value estimation, or discounted
didiskontokan. Untuk aset dan liabilitas tertentu, cash flows. For certain assets and liabilities, the
penilaian dilakukan sesuai PSAK terkait. valuation is conducted according to the related
SFAS.
31
Page 428
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
d. Transaksi dengan pihak-pihak berelasi d. Transactions with related parties
Dalam menjalankan usahanya, Bank In the normal course of its business, the Bank
melakukan transaksi dengan pihak-pihak enters into transactions with related parties
berelasi seperti yang didefinisikan dalam PSAK which are defined under SFAS No. 7, “Related
No. 7 tentang “Pengungkapan Pihak-pihak Party Disclosures”.
Berelasi”.
Suatu pihak dianggap berelasi dengan Bank The Bank considers the following as its related
jika: parties:
a) Suatu pihak yang secara langsung, atau a) A person who, directly or indirectly through
tidak langsung yang melalui satu atau lebih one or more intermediaries, (i) controls, or
perantara, suatu pihak (i) mengendalikan, is controlled by, or under common control
atau dikendalikan oleh, atau berada di with the Bank; (ii) has significant influence
bawah pengendalian bersama, dengan over the Bank; or (iii) has joint control over
Bank; (ii) memiliki pengaruh signifikan atas the Bank;
Bank; atau (iii) memiliki pengendalian
bersama atas Bank;
b) Suatu pihak yang berada dalam kelompok b) An entity which is a member of the same
usaha yang sama dengan Bank; group as the Bank;
c) Suatu pihak yang merupakan ventura c) An entity which is a joint venture of a third
bersama di mana Bank sebagai venturer; party in which the Bank has ventured in;
d) Suatu pihak adalah anggota dari personil d) A member of key management personnel of
manajemen kunci Bank; the Bank;
e) Suatu pihak adalah anggota keluarga dekat e) A close family member of the person
dari individu yang diuraikan dalam butir (a) described in clause (a) or (d);
atau (d);
f) Suatu pihak adalah suatu program imbalan f) An entity which is a post-employment
pasca kerja untuk imbalan kerja dari Bank benefit plan for the benefit of employees of
atau entitas terkait Bank; either the Bank or an entity related to the
Bank;
g) Suatu pihak adalah entitas yang g) An entity that is controlled, jointly controlled
dikendalikan, dikendalikan bersama atau or significantly influenced, directly or
dipengaruhi signifikan oleh beberapa indirectly by the person described in clause
entitas, langsung maupun tidak langsung, (d) or (e).
individu seperti diuraikan dalam butir (d)
atau (e).
Transaksi dengan pihak-pihak berelasi Transactions with related parties are made on
dilakukan dengan syarat dan kondisi yang the term and conditions agreed by both parties
disetujui oleh kedua belah pihak dimana where such terms may not be the same as
persyaratan tersebut mungkin tidak sama transactions undertaken with third parties. All
dengan transaksi yang dilakukan dengan pihak material transactions and balances with related
ketiga. Seluruh transaksi dan saldo yang parties are disclosed in the relevant notes to the
material dengan pihak-pihak berelasi financial statements and the details have been
diungkapkan dalam catatan atas laporan presented in Note 43 of the financial
keuangan yang relevan dan rinciannya telah statements. Furthermore, material transactions
disajikan dalam Catatan 43 atas laporan and balances between the Bank and the
keuangan. Selanjutnya, saldo dan transaksi Government of the Republic of Indonesia (RI)
yang material antara Bank dan Pemerintah and other entities related to the Bank are also
Negara Republik Indonesia (RI) dan entitas lain disclosed in Note 43.
yang berelasi dengan Bank diungkapkan juga
pada Catatan 43.
32
Page 429
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset keuangan dan liabilitas keuangan e. Financial assets and liabilities
Aset keuangan Bank terdiri dari kas, giro pada The Bank’s financial assets consist of cash,
Bank Indonesia, giro pada bank lain, current accounts with Bank Indonesia, current
penempatan pada Bank Indonesia dan bank accounts with other banks, placements with
lain, efek-efek, obligasi Pemerintah, efek-efek Bank Indonesia and other banks, securities,
yang dibeli dengan janji dijual kembali, tagihan government bonds, securities purchased under
derivatif, tagihan akseptasi, penyertaan saham, agreement to resell, derivatives receivable,
kredit yang diberikan dan pembiayaan/piutang acceptance receivable, investment in shares,
syariah, bunga yang masih akan diterima dan loans and sharia financing/receivables, interest
aset lain-lain (tagihan kepada pihak ketiga). receivable and other assets (third party
receivables).
Liabilitas keuangan Bank terdiri dari liabilitas The Bank’s financial liabilities consist of
segera, simpanan dari nasabah, simpanan dari liabilities due immediately, deposits from
bank lain, surat-surat berharga yang diterbitkan, customers, deposits from other banks,
liabilitas derivatif, liabilitas akseptasi, pinjaman securities issued, derivatives payable,
yang diterima, pinjaman subordinasi, efek-efek acceptance payable, fund borrowings,
yang dijual dengan janji dibeli kembali, bunga subordinated loan, securities sold under
yang masih harus dibayar dan liabilitas lain-lain repurchase agreements, interest payable and
(setoran jaminan dan dana jaminan other liabilities (guarantee deposits and
pengembang). developers’ security deposits).
(i) Klasifikasi (i) Classification
Bank mengklasifikasikan aset keuangan The Bank classified its financial assets in
berdasarkan kategori sebagai berikut pada the following categories on initial
saat pengakuan awal: recognition:
Aset keuangan yang diukur pada nilai Financial assets held at fair value
wajar melalui laba rugi; through profit or loss (FVTPL);
Aset keuangan yang diukur pada biaya Financial assets held at amortized cost;
perolehan diamortisasi;
Aset keuangan yang diukur pada nilai Financial assets held at fair value
wajar melalui penghasilan komprehensif through other comprehensive income
lain (FVTOCI). (FVTOCI).
Aset keuangan diklasifikasikan menjadi Financial assets are classified into these
kategori tersebut di atas berdasarkan model categories based on the business model
bisnis dimana aset keuangan tersebut within which they are held, and their
dimiliki, dan karakteristik arus kas contractual cash flow characteristics.
kontraktualnya.
Model bisnis merefleksikan bagaimana The business model reflects how groups of
kelompok aset keuangan dikelola untuk financial assets are managed to achieve a
mencapai tujuan bisnis tertentu. particular business objective.
33
Page 430
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset keuangan dan liabilitas keuangan e. Financial assets and liabilities (continued)
(lanjutan)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Bank melakukan pengujian karakteristik The Bank assess the contractual cash flow
arus kas kontraktual dari aset keuangan characteristics of financial assets to
yang dikelola untuk mengetahui determine the characteristics of contractual
karakteristik arus kas kontraktual berasal cash flows only from the payment of principal
hanya dari pembayaran pokok dan bunga and interest from the outstanding principal
dari jumlah pokok terutang (Solely Payment (Solely Payment of Principal and Interest or
of Principal and Interest atau Pass SPPI) Pass SPPI) that is consistent with basic
yang konsisten dengan pengaturan lending agreement. In making the
pinjaman dasar (Basic Lending Agreement). assessment, the Bank considers:
Dalam melakukan penilaian, Bank
mempertimbangkan:
Imbalan untuk nilai waktu dari uang; The time value of money element of
interest;
Leverage; Leverage;
Variabilitas pada waktu dan jumlah Variability in timing or amount of cash
arus kas; flows;
Instrumen yang terkait secara Contractually linked instruments;
kontraktual;
Pembayaran dipercepat; Prepayment;
Ketentuan kontrak tidak sah dan de Non-genuine features and de minimis.
minimis
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan amortisasi jika kedua kondisi amortized cost if both of the following
berikut terpenuhi: conditions are met:
Aset keuangan yang dikelola dalam Financial assets are managed where
model bisnis yang bertujuan untuk the business model objectives in order
memiliki aset keuangan dalam rangka to collect the contractual cash flows;
mendapatkan arus kas kontraktual; and
dan
Arus kas kontraktual tersebut semata The contractual cash flows are solely
dari pembayaran pokok dan bunga payments of principal and interest
(SPPI). (SPPI).
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair value
melalui penghasilan komprehensif lain through other comprehensive income
(FVTOCI) jika kedua kondisi berikut (FVTOCI) if both of the following conditions
terpenuhi: are met:
Aset keuangan yang dikelola untuk Financial assets are managed to collect
mendapatkan arus kas kontraktual dan the contractual cash flows and sell the
menjual aset keuangan; dan assets; and
Arus kas kontraktual tersebut semata The contractual cash flows are solely
dari pembayaran pokok dan bunga payments of principal and interest
(SPPI). (SPPI).
Aset keuangan diklasifikasikan pada nilai Financial assets are measured at fair value
wajar melalui laba rugi (FVTPL) jika tidak through profit or loss (FVTPL) if do not
memenuhi kondisi yang disyaratkan untuk meet the conditions required to be
diukur pada biaya perolehan amortisasi measured at amortized cost or fair value
atau nilai wajar melalui penghasilan through other comprehensive income.
komprehensif lain.
34
Page 431
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset keuangan dan liabilitas keuangan e. Financial assets and liabilities (continued)
(lanjutan)
(ii) Pengakuan awal (ii) Initial recognition
a. Pembelian atau penjualan aset a. Purchases or sales of financial assets
keuangan yang memerlukan that require delivery of assets within a
penyerahan aset dalam kurun waktu time frame established by regulation
yang telah ditetapkan oleh peraturan or convention in the marketplace
dan kebiasaan yang berlaku di pasar (regular way purchases) are
(pembelian secara reguler) diakui recognized on the settlement date.
pada tanggal penyelesaian.
b. Aset keuangan dan liabilitas keuangan b. Financial assets and liabilities are
pada awalnya diukur pada nilai initially recognised at fair value. For
wajarnya. Dalam hal aset keuangan those financial assets or financial
atau liabilitas keuangan tidak diukur liabilities not measured at fair value
pada nilai wajar melalui laba rugi. Nilai through profit or loss. The fair value
wajar tersebut ditambah/dikurangkan includes directly attributable
biaya transaksi yang dapat transaction costs. The subsequent
diatribusikan secara langsung. measurement of financial assets and
Pengukuran aset keuangan dan liabilities depends on their
liabilitas keuangan setelah pengakuan classification.
awal tergantung pada klasifikasinya.
Biaya transaksi hanya meliputi biaya-biaya Transaction costs only include costs that
yang dapat diatribusikan secara langsung are directly attributable to the acquisition
untuk perolehan suatu aset keuangan atau of a financial asset or issuance of a
penerbitan suatu liabilitas keuangan dan financial liability and an additional charge
merupakan biaya tambahan yang tidak that would not occur if the instrument is
akan terjadi apabila instrumen keuangan not acquired or issued. For financial
tersebut tidak diperoleh atau diterbitkan. assets, transaction costs are added to the
Untuk aset keuangan, biaya transaksi amount recognized in the initial
ditambahkan pada jumlah yang diakui recognition of the asset, while for financial
pada awal pengakuan aset, sedangkan liabilities, transaction costs are deducted
untuk liabilitas keuangan, biaya transaksi from the amount of debt recognized on
dikurangkan dari jumlah utang yang diakui initial recognition of a liability.
pada pengakuan awal liabilitas.
Biaya transaksi tersebut diamortisasi The transaction costs are amortized over
selama umur instrumen berdasarkan the terms of the instrument based on the
metode suku bunga efektif dan dicatat effective interest rate method and
sebagai bagian dari pendapatan bunga recorded as part of interest income for
untuk biaya transaksi sehubungan dengan transaction costs related to the financial
aset keuangan atau sebagai bagian dari asset or as part of interest expense for
beban bunga untuk biaya transaksi transaction costs related to financial
sehubungan dengan liabilitas keuangan. liabilities.
35
Page 432
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset keuangan dan liabilitas keuangan e. Financial assets and liabilities (continued)
(lanjutan)
(ii) Pengakuan awal (lanjutan) (ii) Initial recognition (continued)
Bank, pada pengakuan awal, dapat The Bank, upon initial recognition, may
menetapkan aset keuangan dan liabilitas designate certain financial assets and
keuangan tertentu sebagai nilai wajar liabilities, at fair value through profit or
melalui laba rugi (opsi nilai wajar). Opsi loss (fair value option). The fair value
nilai wajar dapat digunakan hanya bila option is only applied when the following
memenuhi ketetapan sebagai berikut: conditions are met:
Penetapan sebagai opsi nilai wajar The determination of the fair value
mengurangi atau mengeliminasi option reduces or eliminates an
ketidak-konsistenan pengukuran dan accounting mismatch that would
pengakuan (accounting mismatch) otherwise arise; or
yang dapat timbul; atau
Aset keuangan dan liabilitas keuangan The financial assets and liabilities are
merupakan bagian dari portofolio part of a portfolio of financial
instrumen keuangan yang risikonya instruments, the risks of which are
dikelola dan dilaporkan kepada managed and reported to key
manajemen kunci berdasarkan nilai management on a fair value basis; or
wajar; atau
Aset keuangan dan liabilitas keuangan The financial assets and liabilities
terdiri dari kontrak utama dan derivatif consist of a host contract and an
melekat yang harus dipisahkan. embedded derivative that must be
bifurcated.
Opsi nilai wajar digunakan untuk kredit The fair value option is applied to certain
yang diberikan dan piutang tertentu yang loans and receivables that are hedged
dilindung nilai menggunakan credit with credit derivatives or interest rate spot,
derivatives atau spot suku bunga, namun but does not meet the criteria for hedge
tidak memenuhi kriteria untuk akuntansi accounting. Otherwise, the loans would
lindung nilai. Jika tidak, kredit yang be recorded at amortized cost, while the
diberikan akan dicatat menggunakan derivatives are measured at fair value
biaya perolehan diamortisasi dan derivatif through profit or loss.
akan diukur menggunakan nilai wajar
melalui laba rugi.
Opsi nilai wajar juga digunakan untuk The fair value option is also applied to
dana investasi yang merupakan bagian investment funds that are part of a
dari portofolio yang dikelola dengan basis portfolio managed on a fair value basis.
nilai wajar. Opsi nilai wajar juga digunakan Furthermore, the fair value option is
untuk structured investment termasuk applied to structured investments that
derivatif melekat. include embedded derivatives.
(iii) Pengukuran setelah pengakuan awal (iii) Subsequent measurement
Aset keuangan dalam kelompok nilai wajar Fair value through other comprehensive
melalui penghasilan komprehensif lain dan income financial assets and financial
aset keuangan dan liabilitas keuangan assets and liabilities measured at fair
yang diukur pada nilai wajar melalui laba value through profit or loss are
rugi diukur pada nilai wajarnya. subsequently measured at fair value.
Aset dan liabilitas keuangan lainnya yang Assets and other financial liabilities which
diukur pada biaya perolehan amortisasi, are measured at amortized cost, are
diukur pada biaya perolehan amortisasi measured at amortized cost using the
dengan menggunakan metode suku bunga effective interest method.
efektif.
36
Page 433
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset keuangan dan liabilitas keuangan e. Financial assets and liabilities (continued)
(lanjutan)
(iv) Penghentian pengakuan (iv) Derecognition
a. Aset keuangan dihentikan a. Financial assets are derecognized
pengakuannya jika: when:
- Hak kontraktual atas arus kas yang - The contractual rights to receive
berasal dari aset keuangan cash flows from the financial assets
tersebut berakhir; atau have expired; or
- Bank telah mentransfer hak-nya - The Bank has transferred its rights
untuk menerima arus kas yang to receive cash flows arising from
berasal dari aset keuangan atau the financial assets or has assumed
menanggung liabilitas untuk an obligation to pay the cash flows
membayarkan arus kas yang in full without significant delay to a
diterima tersebut secara penuh third party under a ‘pass-through
tanpa penundaan berarti kepada arrangement’; and either (a) the
pihak ketiga di bawah kesepakatan Bank has transferred substantially
pelepasan (pass-through all the risks and rewards of the
arrangement); dan antara (a) Bank asset, or (b) the Bank has neither
telah mentransfer secara transferred nor retained
substansial seluruh risiko dan substantially all the risks and
manfaat atas aset, atau (b) Bank rewards of the asset, but has
tidak mentransfer maupun tidak transferred the control of the asset.
memiliki secara substansial
seluruh risiko dan manfaat atas
aset, namun telah mentransfer
pengendalian atas aset.
Ketika Bank telah mentransfer hak When the Bank has transferred its
untuk menerima arus kas dari aset rights to receive cash flows from an
atau telah memasuki pass through asset or has entered into a pass-
arrangement dan tidak mentransfer through arrangement and has
serta tidak mempertahankan neither transferred nor retained
secara substansial seluruh risiko substantially all the risks and
dan manfaat atas aset atau tidak rewards of the asset nor
mentransfer kendali atas aset, aset transferred control of the asset, the
diakui sebesar keterlibatan Bank asset is recognized to the extent of
yang berkelanjutan atas aset the Bank’s continuing involvement
tersebut. in the asset.
37
Page 434
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset keuangan dan liabilitas keuangan e. Financial assets and liabilities (continued)
(lanjutan)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
a. Aset keuangan dihentikan a. Financial assets are derecognized
pengakuannya jika: (lanjutan) when: (continued)
Kredit yang diberikan atau aset Loans or other financial assets are
keuangan lain dihapusbukukan ketika written off when there is no realistic
tidak terdapat prospek yang realistis prospect of collection in the near
mengenai pengembalian kredit dalam future or the normal relationship
waktu dekat atau hubungan normal between the Bank and the borrowers
antara Bank dan debitur telah has ceased to exist. When a loan is
berakhir. Kredit yang tidak dapat deemed uncollectible, it is written off
dilunasi, dihapusbukukan dengan against the related allowance for
mendebit cadangan kerugian impairment losses. Subsequent
penurunan nilai. Penerimaan recoveries from loans previously
kemudian atas kredit yang telah written off, are added to the allowance
dihapusbukukan sebelumnya, jika for impairment losses account in the
pada periode berjalan dikreditkan ke statement of financial position, if
dalam akun cadangan kerugian recovered in the current year and are
penurunan nilai atas kredit yang recognized in the statement of profit or
diberikan di laporan posisi keuangan, loss and comprehensive income as
sedangkan jika setelah tanggal other operating income, if recovered
laporan posisi keuangan dikreditkan after the statement of financial
sebagai pendapatan operasional position dates.
lainnya dalam laporan laba rugi dan
penghasilan komprehensif lain.
b. Liabilitas keuangan dihentikan b. Financial liabilities are derecognized
pengakuannya jika liabilitas keuangan when they are extinguished, i.e.,
tersebut berakhir, yaitu ketika liabilitas liabilities stated in the contract are
yang ditetapkan dalam kontrak discharged, cancelled or expired.
dilepaskan atau dibatalkan atau
kadaluwarsa.
Jika suatu liabilitas keuangan yang Where an existing financial liability is
ada digantikan dengan yang lain oleh replaced by another from the same
pemberi pinjaman yang sama pada lender on substantially different terms,
keadaan yang secara substansial or the terms of an existing liability are
berbeda, atau berdasarkan suatu substantially modified, such an
liabilitas yang ada yang secara exchange or modification is treated as
substansial telah diubah, seperti derecognition of the original liability
pertukaran atau modifikasi yang and the recognition of a new liability,
diperlakukan sebagai penghentian and the difference in the respective
pengakuan liabilitas awal dan carrying amounts is recognised in the
pengakuan liabilitas baru dan statement of profit or loss and other
perbedaan nilai tercatat masing- comprehensive income.
masing diakui dalam laporan laba rugi
dan penghasilan komprehensif lain.
38
Page 435
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset keuangan dan liabilitas keuangan e. Financial assets and liabilities (continued)
(lanjutan)
(v) Modifikasi atas Arus Kas Aset Keuangan (v) Modifications to Cash Flow of Financial
Assets
Penilaian apakah suatu aset keuangan An assessment of whether a financial asset
telah dimodifikasi baik secara substansial has been modified substantially or not
maupun tidak substansial dilakukan oleh substantially is carried out by a business
unit bisnis yang berwenang melakukan unit authorized to modify or restructure
modifikasi atau restrukturisasi aset financial assets when the business unit
keuangan pada saat unit bisnis tersebut carries out modification or restructuring of
melakukan tindakan modifikasi atau a financial asset.
restrukturisasi atas suatu aset keuangan.
Modifikasi aset keuangan dianggap Modifications to financial assets are
substansial dan Bank akan berhenti considered substantial and the Bank will
mengakui aset keuangan awal ketika: stop recognizing the original financial
assets when:
a. Aset keuangan (atau bagiannya) a. The financial asset (or part thereof)
berakhir, yaitu jika debitur secara expires, that is, if the debtor is legally
hukum dibebaskan dari tanggung released from primary responsibility
jawab utama atas aset tersebut (atau for the asset (or part thereof), either
bagiannya), baik melalui proses hukum through legal process or by the
maupun oleh kreditur pembuatan creditor entering into a new credit
kontrak kredit baru (sebagai contoh, contract (for example, the equity
opsi equity conversion); atau conversion option); or
b. Terdapat konversi mata uang. b. Currency conversion.
Bank kemudian akan mengukur aset The bank will then measure the modified
keuangan yang telah dimodifikasi baik financial assets either substantially or not
secara substansial maupun tidak substantially in the following manner:
substansial dengan cara berikut:
a. Modifikasi Aset Keuangan yang a. Substantial Modification of Financial
Substansial: Assets:
1. Saat arus kas kontraktual atas aset 1. When the contractual cash flows
keuangan direnegosiasi atau on a financial asset are
dimodifikasi (antara lain ketika kredit renegotiated or modified (for
direstrukturisasi) dimana example, when a credit is
renegosiasi atau modifikasi tersebut restructured) where the
menghasilkan penghentian renegotiation or modification
pengakuan aset keuangan, Bank results in derecognition of the
akan mencatat aset keuangan financial asset, the Bank will
tersebut sebagai aset keuangan record the financial asset as a
baru/modifikasian pada tanggal new/modified financial asset at
modifikasi/negosiasi. the modification/negotiation
date.
39
Page 436
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset keuangan dan liabilitas keuangan e. Financial assets and liabilities (continued)
(lanjutan)
(v) Modifikasi atas Arus Kas Aset Keuangan (v) Modifications to Cash Flow of Financial
(lanjutan) Assets (continued)
Bank kemudian akan mengukur aset The bank will then measure the modified
keuangan yang telah dimodifikasi baik financial assets either substantially or not
secara substansial maupun tidak substantially in the following manner:
substansial dengan cara berikut: (lanjutan) (continued)
a. Modifikasi Aset Keuangan yang a. Substantial Modification of Financial
Substansial: (lanjutan) Assets: (continued)
2. Selisih jumlah tercatat bruto aset 2. The difference between the gross
keuangan awal dengan nilai wajar carrying amount of the original
aset modifikasian diakui di laba rugi. financial asset and the fair value of
the modified asset is recognized in
profit or loss.
3. Pendapatan atau biaya transaksi 3. Income or costs incurred in
yang terjadi sehubungan dengan connection with a modification
kejadian modifikasi diakui sebagai event are recognized as part of the
bagian dari keuntungan atau gain or loss on the modification.
kerugian atas modifikasi tersebut.
4. Selanjutnya, Bank melakukan 4. Subsequently, the Bank assesses
penilaian apakah aset keuangan whether the new/modified financial
baru/modifikasian merupakan aset assets are those that arise from
yang berasal dari aset keuangan deteriorating financial assets.
memburuk.
5. Pengakuan pendapatan bunga atas 5. Recognition of interest income on
aset yang berasal dari aset assets originating from
keuangan memburuk ditentukan deteriorating financial assets is
berdasarkan suku bunga efektif determined based on the risk-
yang telah disesuaikan dengan adjusted effective interest rate to
risiko kredit (risk-adjusted effective discount the cash flows of modified
interest rate) untuk mendiskontokan financial assets.
arus kas aset keuangan yang telah
dimodifikasi.
40
Page 437
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset keuangan dan liabilitas keuangan e. Financial assets and liabilities (continued)
(lanjutan)
(v) Modifikasi atas Arus Kas Aset Keuangan (v) Modifications to Cash Flow of Financial
(lanjutan) Assets (continued)
b. Modifikasi Aset Keuangan yang Tidak b. Non-Substantial Modification of
Substansial: Financial Assets:
1. Saat Bank melakukan renegosiasi 1. When the Bank renegotiates or
atau modifikasi arus kas kontraktual modifies contractual cash flows for
atas aset keuangan (antara lain financial assets (among others
ketika kredit direstrukturisasi) yang when credit is restructured) that do
tidak memenuhi kriteria modifikasi not meet the criteria for substantial
aset keuangan yang substansial di modification of financial assets
atas, maka renegosiasi atau above, the renegotiation or
modifikasi tersebut tidak modification does not result in
menghasilkan penghentian derecognition of financial assets.
pengakuan aset keuangan.
2. Jumlah tercatat bruto aset keuangan 2. The gross carrying amount of
dihitung sebesar nilai kini (net financial assets is computed at the
present value) dari arus kas net present value of modified or
kontraktual yang telah dimodifikasi renegotiated contractual cash
atau direnegosiasi yang flows discounted at the original
didiskontokan menggunakan suku effective interest rate.
bunga efektif awal.
3. Bank kemudian mengakui 3. The Bank then recognizes the gain
keuntungan atau kerugian dari or loss from the modification (i.e.
modifikasi (yaitu sebesar perubahan the change in the gross carrying
jumlah tercatat bruto aset keuangan) amount of the financial asset) in
dalam laporan laba rugi. the profit or loss.
4. Pendapatan atau biaya transaksi 4. Transaction income or costs
yang terjadi sehubungan dengan incurred in connection with a
kejadian modifikasi diakui sebagai modification event are recognized
penyesuaian terhadap jumlah as an adjustment to the carrying
tercatat aset keuangan yang telah amount of the modified financial
dimodifikasi dan diamortisasi asset and amortized over the
selama sisa jangka waktu aset remaining term of the modified
keuangan modifikasian tersebut financial asset.
41
Page 438
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset keuangan dan liabilitas keuangan e. Financial assets and liabilities (continued)
(lanjutan)
(vi) Pengakuan pendapatan dan beban (vi) Income and expense recognition
a. Pendapatan dan beban bunga atas a. Interest income and expense on
aset keuangan yang diukur pada nilai financial assets measured at fair value
wajar melalui penghasilan through other comprehensive income
komprehensif lain serta aset keuangan as well as financial assets and
dan liabilitas keuangan yang dicatat financial liabilities recorded at
berdasarkan biaya perolehan amortized cost are recognized in the
diamortisasi, diakui pada laporan laba statement of profit or loss using the
rugi dengan menggunakan metode effective interest method.
suku bunga efektif.
Jumlah tercatat bruto aset keuangan The gross carrying amount of a
adalah biaya perolehan diamortisasi financial asset is the amortized cost of
aset keuangan sebelum disesuaikan a financial asset before adjusting for
dengan cadangan penurunan nilai. allowance for impairment.
Dalam menghitung pendapatan dan In calculating interest income and
beban bunga, tingkat bunga efektif expenses, the effective interest rate is
diterapkan pada jumlah tercatat bruto applied to the gross carrying amount
aset (ketika aset tersebut bukan aset of an asset (when the asset is not a
keuangan memburuk) atau terhadap deteriorated financial asset) or to the
biaya perolehan diamortisasi dari amortized cost of a liability.
liabilitas.
Untuk aset keuangan yang memburuk For financial assets that deteriorated
setelah pengakuan awal, pendapatan after initial recognition, interest income
bunga dihitung dengan menerapkan is calculated by applying an effective
tingkat bunga efektif terhadap biaya interest rate to the amortized cost of
perolehan diamortisasi dari aset the financial assets. If the asset no
keuangan tersebut. Jika aset tersebut longer deteriorates, the calculation of
tidak lagi memburuk, maka interest income will be calculated by
perhitungan pendapatan bunga akan applying an effective interest rate to
dihitung dengan menerapkan tingkat the gross carrying amount of the
bunga efektif terhadap nilai tercatat financial asset.
bruto dari aset keuangan tersebut.
Untuk aset keuangan yang telah For financial assets that have
memburuk pada saat pengakuan deteriorated at initial recognition,
awal, pendapatan bunga dihitung interest income is calculated by
dengan menerapkan tingkat bunga applying the effective interest rate to
efektif terhadap biaya perolehan the amortized cost of the financial
diamortisasi dari aset keuangan assets. If the asset no longer
tersebut. Jika aset tersebut tidak lagi deteriorates, the calculation of interest
memburuk, maka perhitungan income will still be calculated by
pendapatan bunga akan tetap dihitung applying the effective interest rate to
dengan menerapkan tingkat bunga the amortized cost of the financial
efektif terhadap biaya perolehan asset.
diamortisasi dari aset keuangan
tersebut.
42
Page 439
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset keuangan dan liabilitas keuangan e. Financial assets and liabilities (continued)
(lanjutan)
(vi) Pengakuan pendapatan dan beban (vi) Income and expense recognition
(lanjutan) (continued)
b. Keuntungan dan kerugian atas aset b. Gain and losses on financial assets
keuangan (yaitu: instrumen utang (which is debt instrument hold by
yang dimiliki oleh Bank) yang diukur Bank) measured at fair value through
pada nilai wajar melalui penghasilan other comprehensive income
komprehensif lain (FVTOCI) diakui (FVTOCI) are recognized at other
dalam penghasilan komprehensif lain, comprehensive income, except
kecuali untuk kerugian penurunan losses on impairment, until those
nilai, sampai aset keuangan tersebut financial instrument derecognized,
dihentikan pengakuannya, unrealized gain and losses record on
keuntungan atau kerugian kumulatif other comprehensive income
yang telah diakui sebelumnya dalam reclassified from equity to profit and
penghasilan komprehensif lain loss as reclassification adjustment.
direklasifikasi dari ekuitas ke laba rugi
sebagai penyesuaian reklasifikasi.
Keuntungan dan kerugian atas aset Gain and losses on financial assets or
keuangan atau liabilitas keuangan financial liabilities measured at fair
yang diukur pada nilai wajar melalui value through profit or loss (FVTPL)
laba rugi (FVTPL) diakui dalam are recognized at statement of profit
laporan laba rugi, kecuali: or loss, except:
Bagian dari hubungan lindung
nilai; Part of a hedging relationship;
Investasi dalam instrumen
ekuitas dan Bank telah memilih Investments in equity
untuk menyajikan keuntungan instruments and the Bank has
dan kerugian atas investasi chosen to present gains and
dalam penghasilan losses on investment in other
komprehensif lain; comprehensive income;
Liabilitas keuangan yang
ditetapkan untuk diukur pada Financial liabilities determined to
nilai wajar melalui laba rugi dan be measured at fair value
Bank disyaratkan untuk through profit or loss and the
menyajikan dampak dari Bank is required to present the
perubahan risiko kredit liabilitas impact of changes in credit risk
dalam penghasilan liabilities in other comprehensive
komprehensif lain; income;
Aset keuangan yang diukur pada
nilai wajar melalui penghasilan Financial assets measured at fair
komprehensif lain dan Bank value through other
disyaratkan untuk mengakui comprehensive income and the
sebagian perubahan nilai wajar Bank is required to recognize
dalam penghasilan some changes in fair value in the
komprehensif lain. other comprehensive income.
43
Page 440
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset keuangan dan liabilitas keuangan e. Financial assets and liabilities (continued)
(lanjutan)
(vi) Pengakuan pendapatan dan beban (vi) Income and expense recognition
(lanjutan) (continued)
Keuntungan atau kerugian atas aset Gain or losses on financial assets
keuangan yang diukur pada biaya measured at amortized cost and not part
perolehan amortisasi dan bukan of a hedging relationship are recognized in
merupakan bagian dari suatu hubungan the statement of profit or loss when the
lindung nilai diakui pada laporan laba financial assets are derecognized,
rugi ketika aset keuangan dihentikan reclassified, through the amortization
pengakuannya, direklasifikasi, melalui process or in order to recognize
proses amortisasi atau dalam rangka impairment gains or losses.
mengakui keuntungan atau kerugian
penurunan nilai.
Keuntungan atau kerugian dari liabilitas Gain or losses on liabilities instrument
keuangan yang diukur pada biaya measured at amortized cost and not part
perolehan amortisasi dan bukan of a hedging relationship are recognized in
merupakan bagian dari suatu hubungan the statement of profit or loss when
lindung nilai diakui dalam laporan laba liabilities instrument are derecognized and
rugi ketika liabilitas keuangan dihentikan through amortization processed.
pengakuannya dan melalui proses
amortisasi.
(vii) Reklasifikasi aset keuangan (vii) Reclassification of financial assets
Reklasifikasi aset keuangan Reclassification of financial assets is
diperbolehkan jika dan hanya jika terjadi permissible when and only when there is
perubahan dalam model bisnis untuk change in business model for managing
mengelola aset keuangan. financial assets.
Jika Bank mereklasifikasi aset keuangan If the Bank reclassifies financial assets in
sesuai dengan ketentuan di atas, Bank accordance with the above conditions, the
menerapkan reklasifikasi secara Bank applies prospective reclassification
prospektif dari tanggal reklasifikasi. from the date of reclassification. The Bank
Bank tidak menyajikan kembali does not restate gains, losses (including
keuntungan, kerugian (termasuk impairment gains or losses), or previously
keuntungan atau kerugian penurunan recognized interest.
nilai), atau bunga yang diakui
sebelumnya.
Reklasifikasi aset keuangan dari Reclassifications of financial assets from
klasifikasi biaya perolehan yang amortized cost classifications to fair value
diamortisasi ke klasifikasi nilai wajar through profit or loss are recorded at fair
melalui laba rugi dicatat sebesar nilai value. The difference between the
wajarnya. Selisih antara nilai tercatat recorded value and fair value is
dengan nilai wajar diakui sebagai recognized in profit or loss on the
keuntungan atau kerugian pada laba statement of profit or loss and other
rugi. comprehensive income.
44
Page 441
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset keuangan dan liabilitas keuangan e. Financial assets and liabilities (continued)
(lanjutan)
(vii) Reklasifikasi aset keuangan (lanjutan) (vii) Reclassification of financial assets
(continued)
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui penghasilan classifications through other
komprehensif lain dicatat sebesar nilai comprehensive are recorded at their fair
wajarnya. values.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from fair
nilai wajar melalui penghasilan value classification through other
komprehensif lain ke klasifikasi nilai wajar comprehensive income to fair value
melalui laba rugi dicatat pada wajar. classification through profit or loss is
Keuntungan atau kerugian yang belum recorded at fair value. Unrealized gains or
direalisasi direklasifikasi ke laba rugi. losses are reclassified to profit or loss.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from fair
nilai wajar melalui penghasilan value classifications through other
komprehensif lain ke klasifikasi biaya comprehensive income to the amortized
perolehan yang diamortisasi dicatat pada cost classification is recorded at carrying
nilai tercatat. Keuntungan atau kerugian value. Unrealized gains or losses is
yang belum direalisasi dihapus dari ekuitas removed from equity and is adjusted
dan disesuaikan terhadap nilai wajar. against the fair value.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications on financial assets from
nilai wajar melalui laba rugi ke klasifikasi fair value classification through profit or
nilai wajar melalui penghasilan loss to fair value classification through
komprehensif lain dicatat pada wajar. other comprehensive income are recorded
at fair value.
Reklasifikasi aset keuangan dari kelompok Reclassification of financial assets from
dimiliki hingga jatuh tempo ke kelompok held-to-maturity to available-for-sale
tersedia untuk dijual dicatat sebesar nilai category is recorded at fair value.
wajarnya. Keuntungan atau kerugian yang Unrealized gains or losses are reported in
belum direalisasi tetap dilaporkan dalam equity and are amortized using effective
ekuitas dan diamortisasi menggunakan interest method over the remaining life of
metode suku bunga efektif selama sisa the financial assets.
umur aset keuangan tersebut.
(viii) Saling hapus (viii) Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are offset
dilakukan saling hapus dan nilai bersihnya and the net amount is presented in the
disajikan dalam laporan posisi keuangan statement of financial position when, and
jika, dan hanya jika Bank memiliki hak yang only when, the Bank has a legal right to
berkekuatan hukum untuk melakukan offset the amounts and intends either to
saling hapus atas jumlah yang telah diakui settle on a net basis or to realize the asset
tersebut dan adanya maksud untuk and settle the liability simultaneously.
menyelesaikan secara neto atau untuk
merealisasikan aset dan menyelesaikan
liabilitasnya secara simultan.
45
Page 442
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset keuangan dan liabilitas keuangan e. Financial assets and liabilities (continued)
(lanjutan)
(viii) Saling hapus (lanjutan) (viii) Offsetting (continued)
Hal yang berkekuatan hukum harus tidak The legally enforceable right must not be,
kontinjen atas peristiwa di masa depan dan contingent on future events and must be
harus dapat dipaksakan di dalam situasi enforceable in the normal course of
bisnis yang normal, peristiwa kegagalan business and in the event of default,
atau kebangkrutan dari entitas atas seluruh insolvency or bankruptcy of the company
pihak lawan. or the counterparty.
Pendapatan dan beban disajikan dalam Income and expenses are presented on a
jumlah neto hanya jika diperkenankan oleh net basis only when permitted by the
Standar Akuntansi Keuangan. Financial Accounting Standards.
(ix) Pengukuran nilai wajar (ix) Fair value measurement
Nilai wajar adalah harga yang akan Fair value is the price that would be
diterima untuk menjual suatu aset atau received to sell an asset or paid to transfer
harga yang akan dibayar untuk a liability in an orderly transaction between
mengalihkan suatu liabilitas dalam market participants at the measurement
transaksi teratur antara pelaku pasar pada date.
tanggal pengukuran.
Pengukuran nilai wajar mengasumsikan Fair value measurement assumes the
bahwa transaksi untuk menjual aset atau transaction to sell assets or transfer
mengalihkan liabilitas terjadi: liabilities occurs:
- Di pasar utama untuk aset dan - In the primary market for such assets
liabilitas tersebut; atau and liabilities; or
- Jika tidak terdapat pasar utama, - If there is no primary market, in the
dipasar yang paling menguntungkan most profitable market for these
untuk aset atau liabilitas tersebut. assets or liabilities.
Nilai wajar suatu aset atau liabilitas diukur The fair value of an asset or liability is
menggunakan asumsi yang akan measured using the assumptions that
digunakan pelaku pasar ketika would be use by market participants in
menentukan harga aset dan liabilitas determining the price of the asset and the
tersebut dengan asumsi bahwa pelaku liability assuming that market participants
pasar bertindak dalam kepentingan act in their best economic interests.
ekonomik terbaiknya.
Pengukuran nilai wajar aset non keuangan The measurement of the fair value of non-
memperhitungkan kemampuan pelaku financial assets takes into account the
pasar untuk menghasilkan manfaat ability of market participants to generate
ekonomik dengan menggunakan aset economic benefits by using the asset in
dalam penggunaan tertinggi dan the highest and best use or by selling them
terbaiknya atau dengan menjualnya to other market participants that would use
kepada pelaku pasar lain yang akan the asset in the highest and best use.
menggunakan aset tersebut dalam
penggunaan tertinggi dan terbaiknya.
46
Page 443
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset keuangan dan liabilitas keuangan e. Financial assets and liabilities (continued)
(lanjutan)
(ix) Pengukuran nilai wajar (lanjutan) (ix) Fair value measurement (continued)
Bank menggunakan teknik penilaian yang Bank uses suitable valuation techniques in
sesuai dalam keadaan dan dimana data the circumstances and where sufficient
yang memadai tersedia untuk mengukur data are available to measure fair value,
nilai wajar, mengoptimalkan penggunaan optimizing the use of relevant observable
input yang dapat diobservasi yang relevan inputs and minimize the use of inputs that
dan meminimalkan penggunaan input yang are not observable.
tidak dapat diobservasi.
Semua aset dan liabilitas dimana nilai All assets and liabilities which fair value is
wajar diukur atau diungkapkan dalam measured or disclosed in the financial
laporan keuangan dapat dikategorikan statements can be classified in fair value
pada level hirarki nilai wajar, berdasarkan hierarchy levels, based on the lowest level
tingkatan input terendah yang signifikan of input that is significant to the overall fair
atas pengukuran nilai wajar secara value measurement:
keseluruhan:
- Tingkat 1 : harga kuotasian (tanpa - Level 1 : quoted prices (unadjusted) in
penyesuaian) di pasar aktif untuk aset active markets for identical assets or
atau liabilitas yang identik yang dapat liabilities which are accessible at the
diakses pada tanggal pengukuran. measurement date.
- Tingkat 2 : input selain harga - Level 2 : inputs other than quoted
kuotasian yang termasuk dalam level prices included in level 1 that are
1 yang dapat diobservasi untuk aset observable for the assets and liabilities,
dan liabilitas, baik secara langsung either directly or indirectly.
atau tidak langsung.
- Tingkat 3 : input yang tidak dapat - Level 3 : inputs that are not observable
diobservasi untuk aset dan liabilitas. for the assets and liabilities.
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are
laporan keuangan secara berulang, Bank recognized in the financial statements on
menentukan apakah terjadi transfer antara recurring basis, the Bank determines
level di dalam hirarki dengan cara whether there is a transfer between levels
mengevaluasi kategori (berdasarkan input in the hierarchy by evaluating categories
level terendah yang signifikan dalam (based on the lowest level input that is
pengukuran nilai wajar) setiap akhir significant to the fair value measurement)
periode pelaporan. at the end of each reporting period.
Bank, untuk tujuan pengungkapan nilai The Bank, for purposes of disclosing the
wajar, telah menentukan kelas aset dan fair value, has determined the classes of
liabilitas berdasarkan sifat, karakteristik, assets and liabilities based on the nature,
risiko aset dan liabilitas, dan level hirarki characteristics, risk of assets and liabilities,
nilai wajar (Catatan 47). and the fair value hierarchy levels
(Note 47).
47
Page 444
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset keuangan dan liabilitas keuangan e. Financial assets and liabilities (continued)
(lanjutan)
(x) Pengukuran biaya perolehan diamortisasi (x) Amortized cost measurement
Biaya perolehan diamortisasi dari aset The amortized cost of a financial asset or
keuangan atau liabilitas keuangan adalah liability is the amount at which the financial
jumlah aset keuangan atau liabilitas asset or liability is measured at initial
keuangan yang diukur pada saat recognition, minus principal repayments,
pengakuan awal dikurangi pembayaran plus or minus the cumulative amortization
pokok pinjaman, ditambah atau dikurangi using the effective interest method of any
amortisasi kumulatif menggunakan metode difference between the initial amount
suku bunga efektif yang dihitung dari recognized and the maturity amount,
selisih antara nilai pengakuan awal dan minus any reduction for impairment.
nilai jatuh temponya, dan dikurangi
penurunan nilai.
(xi) Aset keuangan sukuk (xi) Sukuk Financial Asset
Berdasarkan PSAK No.110 (Revisi 2015), In accordance with SFAS No.110
Bank menentukan investasi pada sukuk (Revised 2015), the Bank determines the
ijarah dan mudharabah sebagai diukur classification of investments in sukuk
pada biaya perolehan, diukur pada nilai ijarah and mudharabah either measured
wajar melalui penghasilan komprehensif at cost, fair value through other
lain atau diukur pada nilai wajar melalui comprehensive income or fair value
laba rugi. through profit or loss.
Klasifikasi sukuk adalah sebagai berikut: Sukuk classifications are as follows:
a. Diukur pada biaya perolehan a. Measured at cost
Investasi tersebut dimiliki dalam The investment is held in a
suatu model usaha yang business model whereby the
bertujuan utama untuk primary goal is to obtain
memperoleh arus kas kontraktual contractual cash flows and has
dan terdapat persyaratan contractual terms in determining
kontraktual dalam menentukan the specific date of principal
tanggal tertentu atas pembayaran payments and or the results.
pokok dan atau hasilnya.
Biaya perolehan sukuk termasuk Sukuk acquisition cost includes
biaya transaksi, dan selisih antara transaction cost, and difference
biaya perolehan dan nilai nominal between the acquisition cost and
diamortisasi secara garis lurus the nominal value is amortized on
selama jangka waktu sukuk dan a straight-line basis over the period
diakui dalam laba rugi. of the sukuk and recognized to
profit or loss.
48
Page 445
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
e. Aset keuangan dan liabilitas keuangan e. Financial assets and liabilities (continued)
(lanjutan)
(xi) Aset keuangan sukuk (lanjutan) (xi) Sukuk Financial Asset (continued)
Klasifikasi sukuk adalah sebagai berikut: Sukuk classifications are as follows:
(lanjutan) (continued)
b. Diukur pada nilai wajar melalui b. Measured at fair value through other
penghasilan komprehensif lain comprehensive income
Investasi tersebut dimiliki dalam The investment is held in a
suatu model usaha yang business model whereby the
bertujuan utama untuk primary goal is to obtain
memperoleh arus kas kontraktual contractual cash flows and sell
dan melakukan penjualan sukuk, sukuk, has contractual terms in
terdapat persyaratan kontraktual determining the specific date of
dalam menentukan tanggal principal payments and or the
tertentu atas pembayaran pokok results.
dan atau hasilnya.
Biaya perolehan sukuk termasuk Sukuk acquisition cost includes
biaya transaksi, dan selisih antara transaction cost, and difference
biaya perolehan dan nilai nominal between the acquisition cost and
diamortisasi secara garis lurus the nominal value is amortized on
selama jangka waktu sukuk dan a straight-line basis over the period
diakui dalam laba rugi. of the sukuk and recognized to
profit or loss.
Keuntungan atau kerugian dari Gain or loss from changes of fair
perubahan nilai wajar diakui value is recognized in other
dalam penghasilan komprehensif comprehensive income after
lain setelah memperhitungkan considering unamortized difference
saldo selisih biaya perolehan dan of acquisition cost and nominal
nilai nominal yang belum value and accumulated gain or loss
diamortisasi dan saldo akumulasi of fair value which has previously
keuntungan atau kerugian nilai recognized in other comprehensive
wajar yang telah diakui dalam income. When sukuk is
penghasilan komprehensif lain derecognized, accumulated gain or
sebelumnya. Ketika investasi loss which has previously
sukuk dihentikan pengakuannya, recognized in other comprehensive
akumulasi keuntungan atau income is reclassified to profit or
kerugian yang sebelumnya diakui loss.
dalam penghasilan komprehensif
lain direklasifikasi ke laba rugi.
c. Diukur pada nilai wajar melalui laba c. Measured at fair value through profit
rugi or loss
Biaya perolehan sukuk tidak termasuk Sukuk acquisition cost excludes
biaya transaksi, dan selisih antara nilai transaction cost and the difference
wajar dan jumlah tercatat diakui dalam between fair value and the carrying
laba rugi. value is recognized in profit or loss.
49
Page 446
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
f. Cadangan kerugian penurunan nilai atas f. Allowance for impairment losses on
aset keuangan financial assets
Pada setiap tanggal pelaporan, Bank At reporting date, the Bank calculates expected
menghitung kerugian kredit ekspektasian credit loss based on estimated 12 months. If
berdasarkan estimasi 12 bulan. Jika terjadi there is a significant increase in credit risk since
kenaikan risiko kredit yang signifikan sejak initial recognition, the estimated expected credit
pengakuan awal maka estimasi kerugian kredit loss will be calculated throughout the life of the
ekspektasian akan dihitung sepanjang umur contract.
kontrak.
Kerugian kredit ekspektasian merupakan Expected credit losses are estimated weighted
estimasi probabilitas tertimbang dari kerugian probabilities of credit losses (is the present
kredit (yaitu nilai kini dari seluruh kekurangan value of all cash shortages) over the estimated
kas) selama perkiraan umur instrumen life of the financial instrument. Cash shortages
keuangan. Kekurangan kas adalah selisih are the difference between the cash flows owed
antara arus kas yang terutang kepada Bank to the Bank in accordance with the contract and
sesuai dengan kontrak dan arus kas yang the cash flows that are expected to be received
diperkirakan akan diterima oleh Bank. by the Bank.
Bank menetapkan definisi peningkatan risiko The Bank has determined the definition of a
kredit instrumen keuangan secara signifikan significant increase in credit risk of financial
sejak pengakuan awal sebagai berikut: instruments since initial recognition as follows:
Sesuai dengan praduga (rebuttable In accordance with presumption
presumption) PSAK 71, yaitu ketika (rebuttable presumption) SFAS 71, i.e.
pembayaran kontraktual tertunggak lebih when contractual payments are overdue
dari 30 hari; atau for more than 30 days; or
Ketika terjadi restrukturisasi aset When there is a restructuring of financial
keuangan yang disebabkan oleh assets caused by increased credit risk.
peningkatan risiko kredit.
Bank menerapkan definisi gagal bayar (stage The Bank applies a definition of default (stage
3) yang konsisten dengan definisi yang 3) that is consistent with the definition used for
digunakan untuk tujuan manajemen risiko internal credit risk management for relevant
kredit internal untuk instrumen keuangan yang financial instruments, namely:
relevan, yaitu:
Ketika instrumen keuangan telah When financial instruments are in 90 days
menunggak 90 hari; atau in arrears; or
Telah berada pada kolektibilitas BI 3, 4, Is in BI collectibility 3, 4, or 5.
atau 5.
50
Page 447
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
f. Cadangan kerugian penurunan nilai atas f. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Bank mengelompokkan aset keuangan dibeli The Bank classifies purchased or originated
dari aset keuangan memburuk apabila: credit-impaired financial asset if:
Hilangnya pasar aktif dari aset keuangan; Loss of an active market from financial
dan assets; and
Pembelian dengan diskon sangat besar. Purchases with very large discounts.
Bank mengelompokkan aset keuangan berasal The Bank classifies financial assets derived
dari aset keuangan memburuk apabila: from deteriorat financial assets if:
Pihak peminjam dinyatakan pailit; The borrower is declared bankrupt;
Terdapat perubahan dari bentuk There is a change in the form of provision
penyediaan dana, atau of funds, or
Debitur telah berada pada stage 3 dan The debtor is at stage 3 and meets one of
memenuhi salah satu kondisi berikut: the following conditions:
Telah dilakukan restrukturisasi secara Repeated restructuring and significant
berulang-ulang dan terjadi breach of contract; or
pelanggaran kontrak secara
signifikan; atau
Atas restrukturisasi yang terjadi, For the restructuring that occurs, there
terdapat selisih negatif lebih dari 20% is a negative difference of more than
atas nilai kini arus kas masa depan 20% of the present value of future
(yang didiskontokan menggunakan cash flows (discounted using the initial
suku bunga efektif awal) antara effective interest rate) between the
persyaratan awal dan persyaratan initial terms and the terms of the
restrukturisasi. restructuring.
Bank melakukan penurunan nilai secara The Bank is impaired individually or collectively
individu atau kolektif dengan by considering all reasonable and supported
mempertimbangkan semua informasi yang information, including forward looking
wajar dan terdukung, termasuk informasi yang information.
bersifat perkiraan masa depan (forward-
looking).
Perhitungan cadangan kerugian penurunan Calculation of allowance for impairment losses
nilai atas aset keuangan yang dinilai secara on financial assets assessed collectively is
kolektif, berdasarkan pada karakteristik risiko grouped based on similar credit risk
kredit yang sama dengan mempertimbangkan characteristics and taking into account the loan
segmentasi kredit berdasarkan permodelan segmentation based on future loss model
kerugian masa depan.
Bank menggunakan metode statistik, credit The Bank uses statistical method, credit rating
rating dan perkiraan makroekonomi untuk and macroeconomy forecast to assess
menilai cadangan kerugian penurunan nilai allowance for impairment losses on loans.
atas kredit yang diberikan.
51
Page 448
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
f. Cadangan kerugian penurunan nilai atas f. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
f.1. Kredit yang diberikan dan pembiayaan/piutang f.1. Loans and murabahah financing receivables
murabahah
Bank dapat menetapkan debitur untuk Bank may assign debtors to be evaluated
dievaluasi secara individual apabila memenuhi individually if they meet at least one of the
minimal salah satu kriteria sebagai berikut: following criteria:
Kredit Konsumer: Consumer Credit:
1. Akun yang memenuhi kriteria sebagai 1. Accounts that meet the following criteria:
berikut:
a. Akun yang default (bucket 5) atau a. Account that defaults (bucket 5) or
restrukturisasi; dan restructured; and
b. Memiliki pokok di atas atau sama b. Has a principal of more than or equal to
dengan Rp4 miliar Rp4 billion
2. Mengalami bencana alam yang ditentukan 2. Experienced a natural disaster as
oleh Otoritas Jasa Keuangan ataupun determined by the Financial Services
instansi pemerintah dan disetujui Direksi. Authority or government agency and
approved by the Board of Directors.
3. Kualitas kredit kolektibilitas 5 di atas 5 3. Credit quality collectibility of 5 over 5 (five)
(lima) tahun (minimal DPD 2006 hari) years (minimum DPD 2006 days) with the
dengan kriteria tidak ada sertifikat atau criteria of no certificate or perfect binding
belum dilakukan pengikatan sempurna (HT) except for program credit (SKMHT)
(HT) kecuali kredit program (SKMHT)
4. Hasil lelang dibawah kewajiban pokok 4. The auction proceeds under the principal
obligation
5. Terkait pemasalahan hukum dengan 5. In relation to legal issues with indications,
indikasi, antara lain: among others:
a. Sengketa agunan; atau a. Collateral dispute ; or
b. Sengketa lahan. b. Land dispute.
Dimana salah satu dari 2 (dua) sengketa Where one of the 2 (two) disputes a binding
tersebut sudah terbit ketetapan hukum legal provision has been issued and causes
mengikat dan menimbulkan kerugian bagi losses to the Bank.
Bank.
6. Debitur minimal masuk bucket 4 dan 6. Debtors are at least in bucket 4 and there
terdapat minimal 2 (dua) permasalahan are at least 2 (two) problems as follows:
sebagai berikut:
a. Tempat bekerja debitur atau usaha a. The debtor's place of work or the
debitur mengalami kebangkrutan debtor's business is bankrupt
b. Debitur terkena PHK b. The debtor is laid off
c. Sertifikat belum terbit selama minimal c. The certificate has not been issued for
36 bulan sejak akad kredit at least 36 months since the credit
agreement
d. Rumah yang menjadi agunan tidak d. The house that became the collateral
selesai atau terbengkalai was not finished or was abandoned
e. Pembayaran angsuran dilakukan oleh e. Installment payments are made by a
pihak ketiga yang tidak terafiliasi oleh third party that is not affiliated with the
debitur debtor
f. Debitur sudah mengalami f. The debtor has undergone restructuring
restrukturisasi minimal 2 (dua) kali. at least 2 (two) times.
g. Debitur mengalami permasalahan g. The debtor is experiencing legal
hukum problems
h. Klaim asuransi terkait kredit ditolak/ h. Insurance claims related to credit
tidak dibayar oleh asuradur. rejected/not paid by the insurer.
52
Page 449
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
f. Cadangan kerugian penurunan nilai atas f. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
f.1. Kredit yang diberikan dan pembiayaan/piutang f.1. Loans and murabahah financing receivables
murabahah (lanjutan) (continued)
Kredit Komersial: Commercial Credit:
1. Akun yang memenuhi kriteria sebagai 1. Accounts that meet the following criteria:
berikut:
a. Akun yang default (bucket 5) atau a. Account that defaults (bucket 5) or
restrukturisasi; dan restructured; and
b. Memiliki pokok di atas atau sama b. Has a principal of more than or equal to
dengan Rp30 miliar Rp30 billion
2. Mengalami bencana alam yang ditentukan 2. Experienced a natural disaster as
oleh Otoritas Jasa Keuangan ataupun determined by the Financial Services
instansi pemerintah dan disetujui Direksi. Authority or government agency and
approved by the Board of Directors.
3. Kualitas kredit kolektibilitas 5 di atas 5 3. Credit quality collectibility of 5 over 5 (five)
(lima) tahun (minimal DPD 2006 hari) years (minimum DPD 2006 days) with the
dengan kriteria tidak ada sertifikat atau criteria of no certificate or perfect binding
belum dilakukan pengikatan sempurna (HT) except for program credit (SKMHT)
(HT) kecuali kredit program (SKMHT)
4. Hasil lelang dibawah kewajiban pokok 4. The auction proceeds under the principal
obligation
5. Terkait pemasalahan hukum dengan 5. In relation to legal issues with indications,
indikasi, antara lain: among others:
a. Sengketa pengurus, a. Collateral dispute ; or
b. Sengketa agunan, b. Collateral dispute,
c. Sengketa lahan, c. Land dispute,
d. Sengketa proyek, d. Project dispute
Dimana salah satu dari 4 (empat) sengketa Where one of the 4 (four) disputes has
tersebut sudah terbit ketetapan hukum issued a binding legal provision and/or
mengikat dan menimbulkan kerugian bagi causes losses to the bank.
bank. 6. In the case of collectability using the 3
6. Dalam hal penetapan kolektibilitas (three) pillar concept, the individual
menggunakan konsep 3 (tiga) pilar maka assessment criteria can be determined with
kriteria individual assessment dapat the following criteria: at least entering bucket
ditetapkan dengan kriteria: minimal masuk 4 (days arrears 61 days) and there are at
bucket 4 (hari tunggakan 61 hari) dan least 2 (two) out of 3 (three) problems as
terdapat minimal 2 (dua) dari 3 (tiga) follows:
permasalahan sebagai berikut:
a. Permasalahan prospek usaha a. Problems with decreased business
menurun dengan indikasi antara lain: prospects with indications include:
i. Tidak terdapat pembayaran i. There is no principal payment in
pokok sesuai dengan ketentuan accordance with the provisions
dan atau kesepakatan yang telah and/or agreements that have been
dibuat, atau made, or
ii. Pembangunan berhenti lebih ii. Construction has stopped for more
dari 1 (satu) tahun, dan/atau than 1 (one) year, and/ or
iii. Tidak terdapat penjualan lebih iii. There are no sales for more than 1
dari 1 (satu) tahun. (one) year
53
Page 450
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
f. Cadangan kerugian penurunan nilai atas f. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
f.1. Kredit yang diberikan dan pembiayaan/piutang f.1. Loans and murabahah financing receivables
murabahah (lanjutan) (continued)
Kredit Komersial: (lanjutan) Commercial Credit: (continued)
b. Permasalahan agunan dengan b. Collateral problems by meeting one of
memenuhi salah satu indikasi/ kriteria the following indications/criteria:
sebagai berikut:
i. Sertifikat agunan belum atas i. The collateral certificate is not yet
nama debitur atau pengurus yang in the name of the debtor or
tidak dapat diikat Hak management that cannot be bound
Tanggungan; by the Mortgage;
ii. Sertifikat agunan belum dilakukan ii. Collateral certificate has not been
pengikatan Hak Tanggungan 12 bound by the Mortgage Rights 12
bulan sejak akad kredit dan status months since the credit agreement
default; and default status;
iii. Sertifikat tidak memiliki alas iii. The certificate has no legal basis
hukum untuk dilakukan for transfer to the buyer;
pengalihan kepada pembeli;
iv. Agunan belum terbit sertifikat; iv.The collateral has not been issued
a certificate;
v. Agunan tidak terbangun 100% v. Collateral is not built 100%
khusus kredit investasi; specifically for investment credit;
c. Permasalahan kemampuan c. The problem of ability to pay has
membayar mengalami penurunan decreased
Perhitungan komponen PD, LGD, dan EAD The computation of PD, LGD, and EAD
yang dilakukan secara kolektif pada setiap components carried out collectively in each
segmentasi kredit mempertimbangkan data credit segmentation takes into account
historis, saat ini dan masa yang akan datang. historical, current and future data.
Perhitungan cadangan kerugian penurunan Calculation of allowance for impairment losses
nilai atas aset keuangan yang dinilai secara on financial assets assessed collectively
kolektif berdasarkan karakteristik risiko kredit grouped based on similar credit risk
yang sama dengan mempertimbangkan characteristics and taking into account the loan
segmentasi kredit berdasarkan pengalaman segmentation based on historical loss
kerugian masa lalu dan kemungkinan terjadinya experience and the possibility of failure
kegagalan (probability of default). Aset (probability of default). Financial assets are
keuangan dikelompokan berdasarkan grouped on the basis of similar credit risk
karakteristik risiko kredit yang sama antara lain characteristics by considering the credit
dengan mempertimbangkan segmentasi kredit segmentation and past due status of the
dan tunggakan debitur. debtors, among others.
54
Page 451
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
f. Cadangan kerugian penurunan nilai atas f. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
f.1. Kredit yang diberikan dan pembiayaan/piutang f.1. Loans and murabahah financing receivables
murabahah (lanjutan) (continued)
Bank perlu mempertimbangkan informasi masa Bank needs to consider past, present and future
lalu, masa sekarang dan masa depan dalam information in calculating the probability of
menghitung kemungkinan kejadian gagal default. Therefore, the calculation of PD is
bayar. Oleh karena itu, perhitungan PD carried out in the following stages:
dilakukan dengan tahapan sebagai berikut:
a. Perhitungan PD secara historis (PD TTC) a. Historical PD calculation (PD TTC)
b. Perhitungan PD forward-looking; dan b. forward-looking PD calculation; and
c. Perhitungan PD Point in time (PiT) melalui c. Calculation of PD Point in time (PiT)
proses scaling through a scaling process
LGD merupakan estimasi kerugian atas debitur LGD is an estimated loss for a debtor by
dengan menghitung recovery yang didapatkan calculating the recovery obtained after the
setelah debitur tersebut default. LGD debtor defaults. LGD is calculated as 100%
diperhitungkan sebesar 100% dikurangi tingkat minus the rate of return (recovery rate), LGD
pengembalian (recovery rate), perhitungan calculation is carried out in the following stages:
LGD dilakukan dengan tahapan sebagai
berikut:
a. Perhitungan LGD secara historis (LGD a. Historical LGD calculation (LGD TTC);
TTC);
b. Perhitungan LGD Point in Time (LGD PiT) b. Calculation of LGD Point in Time (LGD
dengan mempertimbangkan informasi PiT) by considering forward looking
forward looking. information.
Dalam membuat estimasi recoverable amount The Bank uses the fair value of collateral as the
(estimasi jumlah yang dapat diperoleh basis for future cash flow if one of the following
kembali), Bank dapat menggunakan metode conditions is met:
berikut ini:
a. Discounted Cash Flow a. Discounted Cash Flow
Bank melakukan perhitungan berdasarkan The Bank performs calculations based on
jumlah yang telah didiskonto (discounted the discounted amount (discounted value)
value) dari estimasi arus kas masa datang of future cash flows (principal and interest)
(pokok dan bunga) yang didiskonto discounted based on the Effective Interest
berdasarkan Suku Bunga Efektif dari setiap Rate of each loan.
kredit.
b. Expected Collateral b. Expected Collateral
Bank melakukan perhitungan berdasarkan The Bank calculates earthquakes which
estimasi penjualan agunan yang dilakukan are calculated based on the analysis
dengan mempertimbangkan nilai wajar dan carried out by considering the fair value
jangka waktu estimasi penjualan agunan di and the estimated future sales period. The
masa depan. Hasil perhitungan akan calculation results will be discounted
didiskontokan berdasarkan Suku Bunga based on the Effective Interest Rate of
Efektif dari setiap kredit. each loan.
c. Metode lainnya yang berdasarkan analisis c. Other methods based on the Bank's
Bank lebih sesuai dan tidak bertentangan analysis are more appropriate and do not
dengan ketentuan Regulator. conflict with the Regulators' provisions.
55
Page 452
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
f. Cadangan kerugian penurunan nilai atas f. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
f.1. Kredit yang diberikan dan pembiayaan/piutang f.1. Loans and murabahah financing receivables
murabahah (lanjutan) (continued)
Sesuai dengan PSAK No. 102, “Akuntansi In accordance with SFAS No. 102, “Accounting
Murabahah” dan Pedoman Akuntansi for Murabahah” and Indonesia Sharia Banking
Perbankan Syariah Indonesia (PAPSI) Revisi Accounting Guidelines (PAPSI Revised 2013),
2013), Bank menghitung CKPN untuk piutang the Bank calculates individual allowance for
murabahah sesuai dengan ketentuan di ISAK impairment losses for murabahah receivable in
No. 102, “Penurunan Nilai Piutang Murabahah”. accordance with IFAS No. 102 “Impairment of
Murabahah Receivables”.
f.2. Pembiayaan/piutang syariah selain murabahah f.2. Sharia financing/receivables other than
murabahah
Untuk aset keuangan berupa piutang istishna, For financial assets of istishna receivables,
pinjaman qardh, pembiayaan mudharabah, dan funds of qardh, mudharabah financing, and
pembiayaan musyarakah, Bank menerapkan musyarakah financing, the Bank implements
Peraturan Otoritas Jasa Keuangan (POJK) POJK No.02/POJK.03/2022 dated January 31,
No.02/POJK.03/2022 tanggal 31 Januari 2022 2022 regarding “Asset Quality Ratings for
tentang ”Penilaian Kualitas Aset Bank Umum Sharia Bank and Sharia Business Unit".
Syariah dan Unit Usaha Syariah”.
Cadangan kerugian minimum yang harus The minimum allowance to be provided in
dibentuk sesuai dengan Peraturan Bank accordance with Bank Indonesia Regulation is
Indonesia adalah sebagai berikut: as follows:
a. 1% dari aset produktif yang digolongkan a. 1% of earning assets classified as Current,
Lancar, di luar penempatan pada Bank excluding placements with Bank Indonesia,
Indonesia, obligasi pemerintah, instrumen government bonds, other debt instruments
hutang lain yang diterbitkan oleh issued by the Government of the Republic of
Pemerintah Republik Indonesia dan aktiva Indonesia and earning assets secured by
produktif yang dijamin dengan agunan cash collateral;
tunai;
b. 5% dari aset produktif yang digolongkan b. 5% of earning assets classified as Special
Dalam Perhatian Khusus setelah dikurangi Mention, net of deductible collateral;
agunan;
c. 15% dari aset produktif yang digolongkan c. 15% of earning assets classified as Sub-
Kurang Lancar setelah dikurangi agunan; standard, net of deductible collateral;
d. 50% dari aset produktif yang digolongkan d. 50% of earning assets classified as
Diragukan setelah dikurangi agunan; dan Doubtful, net of deductible collateral; and
e. 100% dari aset produktif yang digolongkan e. 100% of earning assets classified as Loss,
Macet setelah dikurangi agunan. net of deductible collateral.
Kriteria penilaian nilai agunan yang dapat The criterias for assessment of the value of
dikurangkan dalam pembentukan cadangan collateral that can be deducted in the calculation
kerugian penurunan nilai sesuai dengan of allowance for impairment losses are based on
Peraturan Bank Indonesia (OJK). Bank Indonesia Regulations (OJK).
56
Page 453
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
g. Giro pada Bank Indonesia dan bank lain g. Current accounts with Bank Indonesia and
other banks
Giro pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and
dinyatakan sebesar biaya perolehan other banks are stated at amortized cost using
diamortisasi menggunakan metode suku bunga the effective interest method less allowance for
efektif dikurangi cadangan kerugian penurunan impairment losses. Current accounts with Bank
nilai. Giro pada Bank Indonesia dan Bank lain Indonesia and other banks are classified as
diklasifikasikan sebagai biaya perolehan amortized cost.
diamortisasi.
h. Penempatan pada Bank Indonesia dan bank h. Placements with Bank Indonesia and other
lain banks
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain merupakan penanaman dana pada Bank banks represent placements of funds in Bank
Indonesia berupa deposit facility, term deposit Indonesia in the form of deposit facility, term
dan deposit facility syariah, sedangkan deposit and sharia deposit facility, whereas
penempatan pada bank lain berupa deposito placement with other banks is in the form of
berjangka, interbank call money dan tabungan. time deposit, interbank call money and savings.
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain dinyatakan sebesar biaya perolehan banks are stated at amortized cost using the
diamortisasi menggunakan metode suku bunga effective interest method less allowance for
efektif dikurangi cadangan kerugian penurunan impairment losses. Placements with Bank
nilai. Penempatan pada Bank Indonesia dan Indonesia and other banks are classified as
bank lain diklasifikasikan sebagai biaya amortized cost.
perolehan diamortisasi.
i. Efek-efek dan obligasi pemerintah i. Securities and government bonds
Efek-efek terdiri dari surat berharga yang Securities consist of securities traded in the
diperdagangkan dalam pasar modal dan pasar capital market and money market, such as Bank
uang, antara lain Sertifikat Bank Indonesia Indonesia Certificates (SBI), Deposits
(SBI), Sertifikat Deposito Bank Indonesia Certificates of Bank Indonesia (SDBI), bonds,
(SDBI), obligasi, Negotiable Certificate of Negotiable Certificate of Deposit (NCD),
Deposit (NCD), Medium Term Notes (MTN), Medium Term Notes (MTN) mutual funds and
penyertaan reksadana dan Efek Beragun Aset Asset Backed Securities (ABSs).
(EBA).
EBA adalah portofolio efek yang terdiri dari aset ABSs are securities portfolio consisting of
keuangan berupa kumpulan tagihan kredit financial assets in the form of mortgages loan.
kepemilikan rumah. EBA terbentuk ketika bank ABSs are created when bank sells its loans or
menjual pinjaman atau utang lainnya kepada other debts to an issuer (financial institution)
penerbit (lembaga keuangan) lalu disusun and then arranged in a portfolio in order to
dalam suatu portofolio untuk dijual kembali resale to investors.
kepada investor.
Obligasi Pemerintah adalah obligasi yang Government bonds are bonds issued by the
diterbitkan oleh Pemerintah Indonesia. Indonesian Government.
Pengukuran efek-efek dan obligasi Pemerintah The measurement of securities and
didasarkan atas klasifikasinya sebagai berikut: Government bonds are based on the
classification of the securities as follows:
57
Page 454
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
i. Efek-efek dan obligasi pemerintah (lanjutan) i. Securities and government bonds
(continued)
Pengukuran efek-efek dan obligasi Pemerintah The measurement of securities and
didasarkan atas klasifikasinya sebagai berikut: Government bonds are based on the
(lanjutan) classification of the securities as follows:
(continued)
1. Efek-efek dan obligasi pemerintah yang 1. Securities and government bonds classified
diklasifikasikan sebagai biaya perolehan as amortized cost are measured at
yang diamortisasi diukur dengan biaya amortized cost using the effective interest
perolehan yang diamortisasi menggunakan method. Interest income is recognized in the
metode suku bunga efektif. Pendapatan statement of profit or loss and other
bunga diakui dalam laporan laba rugi dan comprehensive income using the effective
penghasilan komprehensif lain interest method.
menggunakan metode suku bunga efektif.
2. Efek-efek dan obligasi pemerintah yang 2. Securities and government bonds classified
diklasifikasikan sebagai nilai wajar melalui as fair value through profit or loss (FVTPL)
laba rugi (FVTPL) diukur dengan are measured using fair value. Unrealized
menggunakan nilai wajar. Keuntungan atau gains or losses resulting from changes in fair
kerugian yang belum direalisasi akibat values are recognized in the statement of
kenaikan atau penurunan nilai wajarnya profit or loss and other comprehensive
disajikan dalam laporan laba rugi dan income. Changes in fair value are
penghasilan komprehensif lain. Perubahan recognized in profit or loss. Upon sale of
nilai wajar diakui pada laporan laba rugi. portfolio of fair value through profit or loss
Atas penjualan portofolio efek-efek dan securities and government bonds, the
obligasi pemerintah untuk nilai wajar difference between the selling price and the
melalui laba rugi, perbedaan antara harga fair value is recognized as a gain or loss in
jual dengan nilai pasar wajar diakui sebagai the year when the securities and
keuntungan atau kerugian penjualan pada government bonds are sold.
tahun dimana efek-efek dan obligasi
pemerintah tersebut dijual.
3. Efek-efek dan obligasi pemerintah yang 3. Securities and government bonds classified
diklasifikasikan sebagai nilai wajar melalui as fair value through other comprehensive
penghasilan komprehensif lain (FVTOCI) income (FVTOCI) are measured using fair
diukur dengan menggunakan nilai wajar. value. Interest income is recognized in the
Pendapatan bunga diakui dalam laporan statement of profit or loss and other
laba rugi dan penghasilan komprehensif comprehensive income using the effective
lain menggunakan metode suku bunga interest method. Other fair value changes
efektif. Perubahan nilai wajar lainnya diakui are recognized directly in equity until the
langsung dalam ekuitas sampai efek-efek securities and Government bonds are sold
dan obligasi pemerintah dijual atau or impaired, whereby the cumulative gains
mengalami penurunan nilai, dimana and losses previously recognized in the
akumulasi keuntungan dan kerugian yang equity are recognized in the statement of
sebelumnya diakui dalam ekuitas diakui profit or loss and other comprehensive
dalam laporan laba rugi penghasilan income.
komprehensif lain.
j. Kredit yang diberikan j. Loans
Kredit yang diberikan merupakan penyediaan Loans represent the lending of money or
uang atau tagihan yang dapat disamakan equivalent receivables under contracts with
dengan itu, berdasarkan kesepakatan dengan borrowers, where the borrowers are required to
pihak penerima kredit dan mewajibkan pihak repay their debts with interest after a specified
penerima kredit untuk melunasi setelah jangka period of time.
waktu tertentu dengan imbalan bunga.
58
Page 455
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
j. Kredit yang diberikan (lanjutan) j. Loans (continued)
Kredit yang diberikan (termasuk kredit yang Loans (including loans under syndication) are
diberikan dalam pinjaman sindikasi) pada initially measured at fair value plus transaction
awalnya diukur pada nilai wajar ditambah costs that are directly attributable to obtaining
dengan biaya transaksi yang dapat the financial asset. After initial recognition,
diatribusikan secara langsung dan biaya loans are measured at amortized cost using the
tambahan untuk memperoleh aset keuangan effective interest method, net of allowance for
tersebut. Setelah pengakuan awal kredit yang impairment losses.
diberikan diukur pada biaya perolehan
amortisasi menggunakan metode suku bunga
efektif dikurangi dengan cadangan kerugian
penurunan nilai.
Kredit yang diberikan diklasifikasikan sebagai Loans are classified as amortized costs.
diukur pada biaya perolehan diamortisasi.
Kredit yang diberikan dalam pinjaman sindikasi Loans under syndication or channelling are
ataupun penerusan kredit dinyatakan sebesar stated at the principal amount equal to the risk
pokok kredit sesuai dengan porsi risiko yang portion assumed by the Bank.
ditanggung oleh Bank.
Restrukturisasi kredit Loan restructuring
Restrukturisasi kredit meliputi adanya Loan restructuring may involve extending the
perpanjangan jangka waktu pembayaran dan payment arrangements and new loan
ketentuan kredit yang baru. conditions.
Kredit yang direstrukturisasi disajikan sebesar Restructured loans are stated at the lower of
nilai yang lebih rendah antara nilai tercatat carrying value on the date of restructuring or
kredit pada tanggal restrukturisasi atau nilai value of the future cash receipts after the
tunai penerimaan kas masa depan setelah restructuring. Losses resulting from the
restrukturisasi. Kerugian akibat selisih antara difference between the carrying value on the
nilai tercatat kredit pada tanggal restrukturisasi date of restructuring the present value of future
dengan nilai tunai penerimaan kas masa depan cash receipts after the restructuring is
setelah restrukturisasi diakui dalam laporan recognized in the statement of profit or loss and
laba rugi dan penghasilan komprehensif lain. other comprehensive income. After the
Setelah restrukturisasi, semua penerimaan kas restructuring, all future cash receipts specified
masa depan yang ditetapkan dalam by the new terms are recorded as a return of
persyaratan baru dicatat sebagai pengembalian principal loans and interest income in
pokok kredit yang diberikan dan pendapatan accordance with the terms of the restructuring.
bunga sesuai dengan syarat-syarat
restrukturisasi.
Penjualan Kredit Pemilikan Rumah (KPR) Sales of Housing Loans (KPR)
Bank telah melakukan penjualan atas KPR The Bank sold its KPR to third parties.
kepada pihak ketiga.
Atas penjualan tersebut, Bank telah In relation with the above mention sale, the
memindahkan risiko dan manfaat atas Bank has transferred the risk and rewards of
kepemilikan KPR kepada pihak lawan. Oleh ownership of the KPR to counterparty. Hence,
karena itu, pada tanggal efektif penjualan, Bank at the effective date of the sale, the Bank
menghentikan pengakuan atas KPR tersebut. derecognized the KPR.
Penjualan tersebut telah memenuhi kriteria jual The sale has fulfill the criteria of true sale
putus seperti yang tertuang dalam Peraturan according to OJK regulation No.
OJK No.11/POJK.03/2019. 11/POJK.03/2019.
59
Page 456
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
k. Pembiayaan/piutang syariah k. Sharia financing/receivables
Pembiayaan/piutang syariah adalah Financing/receivables based on Sharia
penyediaan uang atau tagihan yang dapat principles is receivables from providing funds or
disamakan dengan itu, yang timbul dari other similar form of receivables arising from
transaksi berdasarkan prinsip jual beli dan bagi transactions carried out based on sale or
hasil antara Bank dengan pihak lain selama purchase arrangements and profit sharing
jangka waktu tertentu. Piutang tersebut meliputi between Bank and other parties for a certain
piutang murabahah, piutang istishna dan qardh, period of time. Such receivables consist of
untuk pembiayaan meliputi pembiayaan receivables arising from murabahah
mudharabah dan pembiayaan musyarakah. transactions, istishna transactions and qardh
transactions, for financing consist of
mudharabah and musyarakah financing.
Murabahah adalah akad jual beli antara Murabahah is a sale and purchase contract
nasabah dengan Bank, dimana Bank between the customer and Bank, whereby Bank
membiayai kebutuhan konsumsi, investasi dan finances the consumption, investment and
modal kerja nasabah yang dijual dengan harga working capital needs of the customer sold with
pokok ditambah dengan keuntungan yang a principle price plus a certain margin that is
diketahui dan disepakati bersama. Pembayaran mutually informed and agreed. Repayment on
atas pembiayaan ini dilakukan dengan cara this financing is made in installments within a
mengangsur dalam jangka waktu yang specified period.
ditentukan.
Piutang murabahah pada awalnya diukur pada Murabahah receivables are initially measured at
nilai wajar ditambah dengan biaya transaksi fair value plus direct attributable transaction
yang dapat diatribusikan secara langsung dan costs and is an additional cost to obtain the
merupakan biaya tambahan untuk memperoleh respected financial assets and after the initial
aset keuangan tersebut dan setelah pengakuan recognition are measured at amortized cost
awal diukur pada biaya perolehan diamortisasi using the effective margin method less any
menggunakan metode marjin efektif dikurangi allowance for impairment losses value.
dengan cadangan kerugian penurunan nilai.
Mudharabah merupakan pembiayaan Mudharabah financing is a joint financing made
kerjasama antara Bank sebagai pemilik dana between Bank as the owner of the funds
(shahibul maal) dengan nasabah sebagai (shahibul maal) and the customer as a business
pelaksana usaha (mudharib) selama jangka executor (mudharib) during a certain period.
waktu tertentu. Pembagian hasil keuntungan The profit sharing from the project or the
dari proyek atau usaha tersebut ditentukan business is determined in accordance with the
sesuai dengan nisbah (pre-determined ratio) mutually agreed nisbah (pre-determined ratio).
yang telah disepakati bersama. Pada tanggal On the statement of financial position date,
laporan posisi keuangan, pembiayaan mudharabah financing is stated at the
mudharabah dinyatakan sebesar saldo outstanding financing balance less allowance
pembiayaan dikurangi dengan saldo cadangan for impairment losses which is provided based
kerugian penurunan nilai yang dibentuk on the management’s review of the financing
berdasarkan hasil reviu oleh manajemen quality.
terhadap kualitas pembiayaan yang ada.
60
Page 457
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
k. Pembiayaan/piutang syariah (lanjutan) k. Sharia financing/receivables (continued)
Musyarakah adalah akad kerjasama yang Musyarakah is a partnership contract among
terjadi diantara para pemilik modal (mitra fund’s owners (musyarakah partners) to
musyarakah) untuk menggabungkan modal contribute funds and conduct a business on a
dan melakukan usaha secara bersama dalam joint basis through partnership with the profit
suatu kemitraan dengan nisbah pembagian sharing based on a predetermined ratio, while
hasil sesuai dengan kesepakatan, sedangkan the losses are borne proportionally based on
kerugian ditanggung secara proporsional the capital contribution. On the statement of
sesuai dengan kontribusi modal. Pada tanggal financial position date, musyarakah financing is
laporan posisi keuangan, pembiayaan stated at the outstanding financing balance less
musyarakah dinyatakan sebesar saldo allowance for impairment losses which is
pembiayaan dikurangi dengan saldo cadangan provided based on the management’s review on
kerugian penurunan nilai yang dibentuk the financing quality.
berdasarkan hasil reviu oleh manajemen
terhadap kualitas pembiayaan yang ada.
Istishna adalah akad penjualan antara al- Istishna is a sale and purchase contract
mustashni (pembeli) dan al-shani (produsen between al-mustashni (buyer) and al-shani
yang juga bertindak sebagai penjual). (manufacturer also acting as the seller). Based
Berdasarkan akad tersebut, pembeli menugasi on the contract, the buyer orders the
produsen untuk membuat atau mengadakan al- manufacturer to produce or to supply al-mashnu
mashnu (barang pesanan) sesuai spesifikasi (goods ordered) according to the specifications
yang diisyaratkan pembeli dan menjualnya required by the buyer and to sell them at agreed
dengan harga yang disepakati. Piutang istishna price. Istishna receivables are stated at
disajikan sebesar tagihan termin kepada outstanding billings to final buyer less allowance
pembeli akhir dikurangi cadangan kerugian for impairment losses.
penurunan nilai.
Qardh adalah penyediaan dana atau tagihan Qardh is the provision of funds or equivalent
yang dapat dipersamakan dengan itu claims based on agreement between the
berdasarkan persetujuan atau kesepakatan borrower and the lender that requires the
antara peminjam dan pihak yang meminjamkan borrower to repay the debts after a certain
yang mewajibkan peminjam melunasi period of time. Qardh are stated at outstanding
hutangnya setelah jangka waktu tertentu. balance less allowance for impairment losses
Pinjaman qardh dinyatakan sebesar saldo based on the management’s review on the
pinjaman dikurangi dengan saldo cadangan financing quality.
kerugian penurunan nilai yang dibentuk
berdasarkan hasil reviu oleh manajemen
terhadap kualitas pinjaman yang ada.
l. Tagihan dan liabilitas akseptasi l. Acceptances receivable and payable
Tagihan dan liabilitas akseptasi merupakan Acceptances receivable and payable represent
transaksi Surat Kredit Berdokumen Dalam Letters of Credit by Local Document (SKBDN)
Negeri (SKBDN) yang diaksep oleh bank transactions that have been accepted by the
pengaksep (accepting bank). accepting bank.
Tagihan dan liabilitas akseptasi dinyatakan Acceptances receivable and payable are stated
sebesar biaya perolehan diamortisasi. Tagihan at amortized cost. Acceptances receivable are
akseptasi disajikan setelah dikurangi cadangan stated net of allowance for impairment losses.
kerugian penurunan nilai.
Tagihan dan liabilitas akseptasi diklasifikasikan Acceptances receivable and payable are
sebagai diukur pada biaya perolehan classified as amortized costs.
amortisasi.
61
Page 458
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
m. Penyertaan Saham m. Investment in shares
Penyertaan saham merupakan investasi jangka Investments in shares represent long-term
panjang pada perusahaan non-publik serta investments in non-publicly-listed companies
penyertaan modal sementara pada perusahaan and temporary investments in debtor
debitur yang timbul akibat konversi kredit yang companies arising from conversion of loans or
diberikan atau jenis transaksi tertentu yang certain of transactions which resulted The Bank
berakibat Bank memiliki saham pada have shares in debtor’s company.
perusahaan debitur.
Penyertaan saham dengan persentase Investments in shares represent ownership
kepemilikan 20,00% sampai dengan 50,00% interests of 20.00% to 50.00% are recorded
dicatat dengan metode ekuitas. Dalam metode using the equity method. Under this method,
ini, penyertaan dicatat sebesar biaya perolehan investments are recorded at cost and adjusted
disesuaikan dengan bagian Bank atas ekuitas for the Bank’s proportionate share in the net
perusahaan asosiasi dan dikurangi dengan equity of the investees and reduced by
penerimaan dividen sejak tanggal perolehan, dividends earned starting the acquisition date
dikurangi cadangan kerugian penurunan nilai. net of by allowance for impairment losses
Penyertaan modal sementara dihapusbuku dari Temporary investment is written-off from the
laporan posisi keuangan apabila telah statement of financial position if it is held for
melampaui jangka waktu 5 (lima) tahun sesuai more than 5 (five) years in accordance with OJK
dengan Peraturan OJK No. 40/POJK.03/2019 Regulation No. 40/POJK.03/2019 regarding
tentang “Penilaian Kualitas Aset Bank Umum”. “Asset Quality Rating for Commercial Banks”.
n. Aset tetap n. Premises and equipment
Aset tetap awalnya diakui sebesar biaya All premises and equipment are initially
perolehan, yang terdiri atas harga perolehan recognized at cost, which comprises its
dan biaya-biaya tambahan yang dapat purchase price and any costs directly
diatribusikan langsung untuk membawa aset ke attributable in bringing the asset to the location
lokasi dan kondisi yang diinginkan supaya aset and condition necessary for it to be capable of
tersebut siap digunakan sesuai dengan maksud operating in the manner intended by
manajemen. management.
Setelah pengakuan awal, aset tetap selain Subsequent to initial recognition, premises and
tanah dinyatakan pada biaya perolehan equipment besides lands are carried at cost
dikurangi akumulasi penyusutan dan akumulasi less any subsequent accumulated depreciation
rugi penurunan nilai. and impairment losses.
Aset tetap yang diperoleh dalam pertukaran Premises and equipment acquired in exchange
aset non-moneter atau kombinasi aset moneter for a non-monetary asset or for a combination
dan non-moneter diukur pada nilai wajar, of monetary and non-monetary assets are
kecuali: measured at fair values, unless:
(i) Transaksi pertukaran tidak memiliki (i) The exchange transaction lacks
substansi komersial, atau commercial substance, or
(ii) Nilai wajar dari aset yang diterima dan (ii) The fair value of neither the assets received
diserahkan tidak dapat diukur secara andal. nor the assets given up can be measured
reliably.
62
Page 459
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
n. Aset tetap (lanjutan) n. Premises and equipment (continued)
Penyusutan bangunan dihitung dengan Depreciation of buildings is computed using the
menggunakan metode garis lurus (straight-line straight-line method while depreciation of office
method) sedangkan peralatan kantor dan furniture and fixtures, and motor vehicles is
kendaraan bermotor dihitung dengan computed using the double-declining balance
menggunakan metode saldo menurun ganda method, based on the estimated useful lives of
(double-declining balance method) the assets as follows:
berdasarkan taksiran masa manfaat aset tetap
sebagai berikut:
Tahun/Years
Bangunan 10 - 20 Buildings
Peralatan kantor dan kendaraan bermotor 4-8 Office furniture and fixtures and motor vehicles
Penilaian aset tetap dilakukan atas penurunan The carrying amounts of premises and
dan kemungkinan penurunan nilai wajar aset equipment are reviewed for impairment when
jika terjadi peristiwa atau perubahan keadaan events or changes in circumstances indicate
yang mengindikasikan bahwa nilai tercatat that the carrying values may not be fully
mungkin tidak dapat seluruhnya terealisasi. recoverable.
Pada setiap akhir tahun buku, manajemen The residual values, useful lives and methods
melakukan pengkajian ulang atas nilai residu, of depreciation of premises and equipment are
masa manfaat dan metode penyusutan dan reviewed by the management and adjusted
disesuaikan secara prospektif, jika diperlukan. prospectively, if appropriate, at the end of each
year, if necessary.
Jumlah tercatat aset tetap dihentikan An item of premises and equipment is
pengakuannya pada saat dilepaskan atau saat derecognized upon disposal or when no future
tidak ada manfaat ekonomis masa depan yang economic benefits are expected from its use or
diharapkan dari penggunaan atau disposal. Any gain or loss arising on
pelepasannya. Laba atau rugi yang timbul dari derecognition of the asset (calculated as the
penghentian pengakuan aset (dihitung sebagai difference between the net disposal proceeds
perbedaan antara jumlah neto hasil pelepasan and the carrying amount of the asset) is
dan jumlah tercatat dari aset) diperhitungkan included in the statement of profit or loss and
dalam laporan laba rugi dan penghasilan other comprehensive income in the period such
komprehensif lain pada periode aset tersebut asset is derecognized.
dihentikan pengakuannya.
Tanah awalnya dinyatakan sebesar biaya Land are initially recognized at cost and not
perolehan dan tidak disusutkan. Setelah depreciated. Subsequent to initial recognition,
pengakuan awal, tanah diukur pada nilai wajar land is measured at fair value at the revaluation
pada tanggal revaluasi dikurangi akumulasi rugi date less any subsequent accumulated
penurunan nilai setelah tanggal revaluasi. impairment losses. Valuation of land are
Penilaian terhadap tanah dilakukan oleh penilai performed by appraisers with professional
yang memiliki kualifikasi profesional, dan qualification and is done in regular basis to
dilakukan secara berkala untuk memastikan ensure that the carrying amount does not differ
bahwa jumlah tercatat tanah tidak berbeda materially from its fair value at the end of
secara material dengan jumlah yang ditentukan reporting period (Note 14).
dengan menggunakan nilai wajarnya pada akhir
periode pelaporan (Catatan 14).
63
Page 460
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
n. Aset tetap (lanjutan) n. Premises and equipment (continued)
Kenaikan nilai tercatat yang timbul dari Increase in the carrying amount arising from
revaluasi dicatat sebagai “Surplus Revaluasi revaluation is recorded in “Premises and
Aset Tetap”, dan disajikan dalam penghasilan equipment Revaluation Surplus” and presented
komprehensif lain. Namun, kenaikan tersebut in other comprehensive income. However, the
diakui dalam laba rugi hingga sebesar jumlah increase is recognized in profit or loss, up to the
penurunan nilai aset yang sama akibat amount of impairment of the same assets due
revaluasi yang pernah dilakukan sebelumnya to revaluation previously recognized in profit or
dalam laba rugi. Penurunan nilai tercatat yang loss. A decrease in carrying value arising as a
timbul dari revaluasi diakui dalam laba rugi. result of a revaluation should be recognized in
profit or loss.
Beban pemeliharaan dan perbaikan Repairs and maintenance is charged to the
dibebankan pada operasi pada saat terjadinya. profit or loss as incurred. The cost of major
Beban pemugaran dan penambahan bahan renovation and restoration is capitalized to the
dalam jumlah besar dikapitalisasi kepada carrying amount of the related premises and
jumlah tercatat aset tetap terkait bila besar equipment when it is probable that future
kemungkinan bagi kelompok usaha manfaat economic benefits in excess of the originally
ekonomi masa depan menjadi lebih besar dari assessed standard of performance of the
standar kinerja awal yang ditetapkan existing asset and is depreciated over the
sebelumnya dan disusutkan sepanjang sisa remaining useful life of the related asset.
masa manfaat aset tetap terkait.
Aset tetap dalam penyelesaian dicatat sebesar Construction in-progress are stated at cost,
biaya perolehan, yang mencakup kapitalisasi including capitalized borrowing costs and other
beban pinjaman dan biaya-biaya lainnya yang charges incurred in connection with the
terjadi sehubungan dengan pendanaan aset financing of the said asset constructions. The
tetap dalam penyelesaian tersebut. Akumulasi accumulated costs will be reclassified to the
biaya perolehan akan direklasifikasi ke akun appropriate “Premises and Equipment” account
“Aset Tetap” yang bersangkutan pada saat aset when the construction is completed and
tetap tersebut telah selesai dikerjakan dan siap available for intended use. Assets under
untuk digunakan. Aset tetap dalam construction are not depreciated as these are
penyelesaian tidak disusutkan karena belum not yet available for use.
tersedia untuk digunakan.
Biaya pengurusan legal hak atas tanah dalam The legal cost of land rights in the form of
bentuk Hak Guna Usaha (“HGU”), Hak Guna Business Usage Rights (“Hak Guna Usaha” or
Bangunan (“HGB”) dan Hak Pakai (“HP”) ketika “HGU”), Building Usage Right (“Hak Guna
tanah diperoleh pertama kali diakui sebagai Bangunan” or “HGB”) and Usage Rights (“Hak
bagian dari biaya perolehan tanah pada akun Pakai” or “HP”) when the land was initially
“Aset Tetap”. Biaya pengurusan perpanjangan acquired are recognized as part of the cost of
atau pembaruan legal hak atas tanah diakui the land under the “Premises and Equipment”.
sebagai aset tidak berwujud dan diamortisasi The extension or the legal renewal costs of land
sepanjang umur hak hukum atau umur ekonomi rights were recognized as intangible assets and
tanah, mana yang lebih pendek. were amortized over the shorter of the rights'
legal life and land's economic life.
64
Page 461
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
n. Aset tetap (lanjutan) n. Premises and equipment (continued)
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset change
mengalami perubahan yang signifikan dan significantly, it is necessary to revaluate on an
fluktuatif, maka perlu direvaluasi secara annual basis, whereas if the fair value of the
tahunan, sedangkan jika nilai wajar dari aset revaluated asset does not change significantly,
yang direvaluasi tidak mengalami perubahan it is necessary to revaluate at a minimum every
yang signifikan dan fluktuatif, maka perlu 3 (three) years.
dilakukan revaluasi paling kurang 3 (tiga) tahun
sekali.
o. Aset hak guna dan liabilitas sewa o. Right-of use assets and lease liabilities
PSAK No. 73 menerapkan persyaratan baru SFAS No. 73 introduces new or amended
atau amandemen sehubungan dengan requirements with respect to lease accounting.
akuntansi sewa. Standar ini memperkenalkan It introduces significant changes to lessee
perubahan signifikan untuk akuntansi lessee accounting by removing the distinction between
dengan menghapus perbedaan antara sewa operating and finance lease and requiring the
operasi dan pembiayaan dan pengakuan aset recognition of a right-of-use asset and a lease
hak guna dan liabilitas sewa, kecuali untuk liability at commencement for all leases, except
sewa jangka pendek dan aset dengan nilai for short-term leases and leases of low value
rendah. Berbeda dengan akuntansi lessee, assets. In contrast to lessee accounting, the
persyaratan untuk akuntansi lessor sebagian requirements for lessor accounting have
besar tidak berubah. Dalam hal ini, Bank remained largely unchanged. In this case, Bank
terekspos risiko Bank sebagai lessee. is exposed the risk of the Bank as lessee.
a) Dampak definisi baru dari sewa a) Impact of the new definition of a lease
Perubahan utama dari definisi sewa The change in the definition of a lease
berkaitan dengan konsep pengendalian. mainly relates to the concept of control.
PSAK No. 73 menentukan apakah kontrak SFAS No. 73 determines whether a
merupakan, atau mengandung sewa atas contract is, or contains, a lease if the lessee
dasar jika penyewa memiliki hak untuk has the right to control the use of an
mengendalikan penggunaan aset selama identified asset for a certain period of time
suatu jangka waktu tertentu untuk in exchange for consideration. This is in
dipertukarkan dengan imbalan. Hal tersebut contrast to the focus on 'risks and rewards'
merupakan perbedaan penentuan kontrak in SFAS No. 30.
merupakan, atau mengandung sewa
berdasarkan PSAK No. 30 yaitu dengan
konsep risiko dan manfaat.
Bank menerapkan definisi sewa dan The Bank applies the definition of a lease
panduan terkait yang diterapkan dalam and related guidance set out in SFAS No.
PSAK No. 73 untuk semua kontrak yang 73 to all contracts entered into or changed
dicatat atau diubah pada atau setelah on or after January 1, 2020.
tanggal 1 Januari 2020.
65
Page 462
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
o. Aset hak guna dan liabilitas sewa (lanjutan) o. Right-of use assets and lease liabilities
(continued)
b) Panduan praktis, pengecualian b) Practical expedient, recognition
pengakuan dan pilihan kebijakan pada exemption and accounting policy option at
saat masa transisi, Bank memilih untuk the transition date, Bank decided to use
menerapkan panduan praktis yang the practical expedient that is permitted in
terdapat pada panduan transisi dalam SFAS No. 73, as:
PSAK No. 73, yang antara lain: 1. Using a single discount rate to a
1. Penggunaan tingkat diskonto tunggal portfolio of leases with reasonably
untuk portofolio sewa dengan similar characteristics;
karakteristik yang hampir sama;
2. Tidak menerapkan pengakuan dan 2. Not to apply the recognition and
pengukuran berdasarkan PSAK 73 measurement according to SFAS No.
untuk kontrak dengan masa sewa 73 of the contracts which lease term
kurang dari 12 bulan pada tanggal 1 ends within 12 months of January 1,
Januari 2020 dan dicatat sebagai 2021 and recorded as short term
sewa jangka pendek; dan lease; and
3. Pengecualian biaya langsung awal 3. Exclude intial direct cost from the
dari pengukuran aset hak guna pada measurement of the right of use
tanggal penerapan awal. assets at the date of initial application.
Bank memilih pengecualian pengakuan Bank may choose the recognition exemption
untuk tidak menerapkan pengakuan dan not to recognize and measure according to
pengukuran berdasarkan PSAK No. 73 SFAS No. 73 of the contract:
untuk kontrak:
1. Sewa jangka pendek dengan masa 1. Short term leases for which lease term
sewa 12 bulan atau kurang; dan is or below 12 months; and
2. Sewa dengan aset pendasar bernilai 2. Lease for which the underlying asset is
rendah. low value.
Bank mengakui pembayaran sewa jangka Bank recognise the lease payment of short
pendek dan aset bernilai rendah sebagai term and low value leases as an expense
beban baik dengan dasar garis lurus on either a straight line basis over ther lease
maupun dasar sistematik lainnya yang term or another systematic basis which
merepresentasikan pola manfaat. represent the pattern of the benefit.
Selain itu, Bank juga memilih pilihan Besides, Bank may choose the policy
kebijakan untuk: option:
1. Tidak memisahkan kompenen nonsewa 1. Not to separate the non-leased
dari komponen sewa, dan memilih component from lease component, and
mencatat masing-masing komponen choose to record the lease component
sewa dan komponen nonsewa terkait and non-leased component as a single
sebagai komponen sewa tunggal. lease component.
2. Tidak mencatat sewa atas aset tak 2. Not to record the lease of intangible
berwujud berdasarkan PSAK No. 73. assets according to SFAS No. 73.
66
Page 463
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
o. Aset hak guna dan liabilitas sewa (lanjutan) o. Right-of use assets and lease liabilities
(continued)
c) Dampak pada akuntansi lessee c) Impact on lessee accounting
Bank menerapkan pendekatan Bank applies a single recognition and
pengakuan dan pengukuran tunggal measurement approach for the entire
untuk seluruh sewa, kecuali untuk sewa lease, except for the short terms and low-
jangka pendek dan sewa aset bernilai value lease. Bank recognises lease
rendah. Bank mengakui liabilitas sewa liabilities for the lease payments and right
untuk melakukan pembayaran sewa dan of use asset that represent right of use of
aset hak guna yang mewakili hak untuk the underlying asset
menggunakan aset pendasar.
Bank mengakui aset hak guna dan Bank recognises right of use asset and
liabilitas sewa pada tanggal permulaan lease liabilities at the commencement
sewa. date.
Pada tanggal permulaan sewa, aset hak On the commencement date, right of use
guna diukur pada biaya perolehan yang assets measured at cost, which shall
meliputi jumlah pengukuran awal liabilitas comprise the amount initial measurement
sewa, biaya langsung awal yang of lease liabilities, initial direct cost
dikeluarkan, estimasi biaya restorasi dan incurred, an estimate of restoration cost,
pembayaran sewa yang dilakukan pada and lease payments made at or before the
atau sebelum tanggal mulai sewa commencement date less the rental
dikurangi insentif sewa yang diterima. incentives received. For the subsequent
Untuk pengurukuran selanjutnya, aset measurements, the right of use assets
hak guna dikurangi dengan akumulasi less the accumulated depreciation, any
penyusutan dan kerugian penurunan nilai, accumulated impairment losses, and
serta disesuaikan untuk setiap adjusted for any remeasurement of lease
pengukuran kembali liabilitas sewa. liabilities.
Aset hak guna disusutkan dengan metode Right of use assets depreciated by
sesuai dengan persyaratan depresiasi methods in accordance with the fixed
yang ada pada aset tetap. assets depreciation requirements.
Jika kepemilikan aset sewa dialihkan ke If the ownership of lease assets
Bank pada akhir masa sewa atau transferred to the Bank at the end of the
pembayaran sewa mencerminkan lease term or the lease payments reflects
pelaksanaan opsi pembelian, penyusutan the purchase option, then the depreciation
dihitung menggunakan estimasi masa period measured by using the estimation
manfaat ekonomis aset. Aset hak guna of asset economic benefit. The right of use
diuji penurunan nilainya sesuai dengan asset tested for impairment in accordance
PSAK No. 48 Penurunan Nilai Aset. with SFAS No. 48 Impairment of Asset.
67
Page 464
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
o. Aset hak guna dan liabilitas sewa (lanjutan) o. Right-of use assets and lease liabilities
(continued)
Pada tanggal permulaan sewa, Bank mengakui At the commencement date, Bank recognized
liabilitas sewa yang diukur pada nilai kini dari the lease liabilities measured at the present
pembayaran sewa masa depan yang akan value of the future lease payment during the
dilakukan selama masa sewa. Pembayaran lease term. Lease payment including the fixed
sewa termasuk pembayaran tetap (termasuk payment (including substantial fixed-payments)
pembayaran tetap secara-substansi) dikurangi less lease incentive receivable, variable lease
piutang insentif sewa, pembayaran sewa payment that depend on the index or exchange
variabel yang bergantung pada indeks atau rate, and the expected amount will be paid in a
kurs, dan jumlah yang diharapkan akan dibayar residual value guarantee. Lease payments also
dalam jaminan nilai residu. Pembayaran sewa include the execution price of a reasonable
juga termasuk harga eksekusi opsi pembelian purchase option if it ensured to exercise by the
yang wajar jika dipastikan akan dilakukan oleh Bank and the penalty payment to terminate the
Bank dan pembayaran penalti untuk lease, if the lease term reflects the Bank to
mengakhiri sewa, jika jangka waktu sewa execute the lease termination option. Variable
mencerminkan Bank mengeksekusi opsi lease payments that do not rely on the index or
penghentian sewa. Pembayaran sewa variabel exchange rates recognized as expense in
yang tidak bergantung pada indeks atau kurs periods in which events or conditions that
diakui sebagai beban pada periode di mana trigger payments occur.
peristiwa atau kondisi yang memicu
pembayaran terjadi.
Dalam menghitung nilai kini dari pembayaran In calculating the present value of lease
sewa, Bank menggunakan suku bunga payments, Bank uses the incremental
pinjaman inkremental penyewa pada tanggal borrowing rate of the lessee at the
dimulainya sewa karena suku bunga implisit commencement date of the lease, as the
dalam sewa tidak dapat ditentukan. Untuk implicit interest rate of the lease cannot be
pengukuran selanjutnya, jumlah liabilitas sewa determined. For the subsequent measurement,
ditingkatkan untuk mencerminkan amount of lease liabilities increased to reflect
pertambahan bunga dan dikurangi the increasing of interest and reduced by the
pembayaran sewa yang dilakukan. Selain itu, lease payments. In addition, the carrying
jumlah tercatat liabilitas sewa diukur kembali amount of lease liabilities remeasured if there
jika terdapat modifikasi, perubahan jangka is a modification, change in lease term, change
waktu sewa, perubahan pembayaran sewa, of lease payment, or changes in assessment of
atau perubahan dalam penilaian opsi untuk purchase option of the underlying asset.
membeli aset pendasar.
PSAK No. 73 mengubah cara Bank menyajikan SFAS No. 73 changes the way of Bank
sewa yang sebelumnya diklasifikasikan presents lease that previously classified as an
sebagai sewa operasi pada PSAK No. 30, yang operating lease in SFAS No. 30, which not
tidak diungkapkan dalam laporan keuangan, disclosed in financial statements, with the
dengan rincian sebagai berikut: details of below:
1. Menyajikan aset hak-guna secara 1. Present the right of use asset separately
terpisah;
2. Menyajikan liabilitas sewa sebagai bagian 2. Present the lease liabilities as part of other
dari liabilitas lain-lain; liabilities
3. Menyajikan beban penyusutan aset hak- 3. Present the depreciation expense of right
guna dan beban bunga liabilitas sewa of use asset and interest expense of lease
sebagai bagian dari beban umum dan liabilities as part of general and
administrasi; dan administrative expenses, and
4. Memisahkan jumlah total pembayaran ke 4. Separate the total amount of payment to
bagian pokok (disajikan dalam kegiatan the principal (presented in financing
pendanaan) dan bunga (disajikan dalam activities) and interest (presented in
kegiatan operasional) dalam laporan arus operational activities) in the statement of
kas cash flow.
68
Page 465
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
p. Penurunan nilai aset non-keuangan p. Impairment of non-financial assets
Pada setiap akhir periode pelaporan, Bank The Bank assesses at each annual reporting
menilai apakah terdapat indikasi suatu aset period whether there is an indication that an
mengalami penurunan nilai. Jika terdapat asset may be impaired. If any such indication
indikasi tersebut, maka Bank akan membuat exists, Bank makes an estimate of the asset’s
estimasi atas jumlah terpulihkan aset tersebut. recoverable amount.
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount is the higher of
individual adalah jumlah yang lebih tinggi antara an asset’s or Cash Generating Unit (CGU)’s fair
nilai wajar aset atau Unit Penghasil Kas (UPK) value less costs of disposal and its value in use,
dikurangi biaya pelepasan dengan nilai and is determined for an individual asset, unless
pakainya, kecuali aset tersebut tidak the asset does not generate cash inflows that
menghasilkan arus kas masuk yang sebagian are largely independent of those from other
besar independen dari aset atau kelompok aset assets or groups of assets.
lain.
Jika nilai tercatat aset lebih besar daripada nilai Where the carrying amount of an asset exceeds
terpulihkannya, maka aset tersebut dianggap its recoverable amount, the asset is considered
mengalami penurunan nilai dan nilai tercatat impaired and is written down to its recoverable
aset diturunkan menjadi sebesar nilai amount. Impairment losses of continuing
terpulihkannya. Rugi penurunan nilai dari operations are recognized in the statement of
operasi yang berkelanjutan diakui pada laporan profit or loss and other comprehensive income
laba rugi dan penghasilan komprehensif lain as “impairment losses”.
sebagai “rugi penurunan nilai”.
Dalam menghitung nilai pakai, estimasi arus In assessing the value in use, the estimated net
kas masa depan neto didiskontokan ke nilai kini future cash flows are discounted to their present
dengan menggunakan tingkat diskonto value using a pre-tax discount rate that reflects
sebelum pajak yang menggambarkan penilaian current market assessments of the time value of
pasar kini atas nilai waktu uang dan risiko money and the risks specific to the asset.
spesifik aset.
Dalam menentukan nilai wajar dikurangi biaya In determining fair value less costs of disposal,
pelepasan, mengacu pada PSAK No. 68: refers to SFAS No. 68, "Fair Value
”Pengukuran Nilai Wajar” (Catatan 2e). Measurements" (Note 2e).
Kerugian penurunan nilai dari operasi yang Impairment losses of continuing operations, if
berkelanjutan, jika ada, diakui pada laporan any, are recognized in the statements of profit
laba rugi dan penghasilan komprehensif lain or loss and other comprehensive income under
sesuai dengan kategori biaya yang konsisten expense categories that are consistent with the
dengan fungsi aset yang diturunkan nilainya. functions of the impaired assets.
q. Biaya dibayar dimuka q. Prepaid expenses
Biaya dibayar di muka diamortisasi selama Prepaid expenses are amortized over the
masa manfaat dengan menggunakan metode periods benefited using the straight-line
garis lurus (straight-line method). method.
69
Page 466
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
r. Liabilitas segera r. Liabilities due immediately
Liabilitas segera dicatat pada saat timbulnya This account is recorded at the time the
kewajiban atau diterimanya perintah obligations occur or upon receipt of transfer
pemindahbukuan dari nasabah maupun dari orders from customers or other banks.
bank lain.
Liabilitas segera dicatat berdasarkan biaya Current liabilities are stated at amortized cost
perolehan diamortisasi dan diklasifikasikan and classified as other financial liabilities.
sebagai liabilitas keuangan lainnya.
s. Simpanan s. Deposits
Giro merupakan simpanan nasabah yang dapat Demand deposits represent customer funds
digunakan sebagai alat pembayaran dan which can be used as payment instruments,
penarikannya dapat dilakukan setiap saat and can be withdrawn at any time through
melalui cek atau pemindahbukuan dengan cheque, or transferred through current account
bilyet giro dan sarana perintah pembayaran drafts and other transfer instruction media.
lainnya. Giro dinyatakan sebesar nilai titipan Demand deposits are stated at the amounts
pemegang giro di Bank. entrusted to the Bank by the depositors.
Giro Wadiah merupakan titipan dana pihak Wadiah demand deposits represent entrusted
ketiga yang setiap saat tersedia untuk third party funds which are available for
dikembalikan dan dapat diberikan bonus sesuai withdrawal at any time and earn bonus based
kebijakan Bank. Giro Wadiah dinyatakan on the Bank’s policy. Wadiah demand deposits
sebesar nilai titipan pemegang giro di Bank. are stated at the amounts invested by the
depositors in the Bank.
Tabungan merupakan simpanan nasabah yang Savings deposits represent customer funds
penarikannya hanya dapat dilakukan nasabah which can be withdrawn by the depositors only
sesuai dengan persyaratan tertentu yang under certain conditions. Savings deposits are
disepakati. Tabungan dinyatakan sebesar nilai stated at the agreed amounts due to the
kewajiban pada pemilik tabungan. depositors.
Tabungan Wadiah merupakan simpanan pihak Wadiah savings deposits represent third party
lain yang mendapatkan bonus berdasarkan funds which earn bonus based on the Bank’s
kebijaksanaan Bank. Tabungan Wadiah policy. Wadiah savings deposits are stated at
dinyatakan sebesar nilai investasi pemegang the amounts invested by the depositors in the
tabungan di Bank. Bank.
Deposito berjangka merupakan simpanan Time deposits represent customer funds which
nasabah yang penarikannya hanya dapat can be withdrawn by the depositors only on
dilakukan nasabah pada waktu tertentu sesuai specific maturity dates based on the
dengan perjanjian antara pemegang deposito agreements between the depositors and the
berjangka dengan Bank. Deposito berjangka Bank. Time deposits are stated at the nominal
dinyatakan sebesar nilai nominal yang amounts stated in the certificates issued by the
tercantum dalam sertifikat yang diterbitkan oleh Bank in accordance with the agreements
Bank, sesuai dengan perjanjian antara between the depositors and the Bank.
pemegang deposito berjangka dengan Bank.
70
Page 467
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
s. Simpanan (lanjutan) s. Deposits (continued)
Simpanan nasabah diklasifikasikan sebagai Deposits from customers are classified as other
liabilitas keuangan lainnya dan diukur pada financial liabilities and measured at amortized
biaya perolehan amortisasi menggunakan suku cost using the effective interest method except
bunga efektif kecuali simpanan yang for sharia deposits which are stated at the
didasarkan pada prinsip perbankan syariah Bank’s liability to the customers. Incremental
yang dinyatakan sebesar kewajiban Bank costs that can be attributed directly to the
kepada nasabah. Biaya tambahan yang dapat acquisition of deposits from customers are
diatribusikan secara langsung kepada deducted from total deposits received.
perolehan simpanan nasabah, dikurangkan dari
jumlah simpanan yang diterima.
t. Simpanan dari bank lain t. Deposits from other banks
Simpanan dari bank lain merupakan kewajiban Deposits from other banks represent liabilities
kepada bank lain, dalam bentuk tabungan, giro, to other banks, in the form of savings deposits,
deposito berjangka dan inter-bank call money. demand deposits, time deposits and inter-bank
call money.
Di dalam simpanan dari bank lain termasuk Deposits from other banks include sharia
simpanan syariah dalam bentuk giro wadiah. deposits in the form of wadiah demand
deposits.
Simpanan dari bank lain diklasifikasikan Deposits from other banks are classified as
sebagai liabilitas keuangan lain dan diukur pada other financial liabilities and measured at
biaya perolehan diamortisasi menggunakan amortized cost using the effective interest
suku bunga efektif kecuali simpanan syariah method except for sharia deposits which are
yang dinyatakan sebesar nilai kewajiban Bank stated at the Bank’s liability amount to the
kepada nasabah. Biaya tambahan yang dapat customer. Incremental costs that can be
diatribusikan secara langsung kepada attributed directly to the acquisition of deposits
perolehan simpanan dari bank lain dikurangkan from other banks are deducted from the total
dari jumlah simpanan yang diterima. deposits received.
u. Efek-efek yang dibeli dengan janji dijual u. Securities purchased under agreement to
kembali dan efek-efek yang dijual dengan resell and securities sold under agreement
janji dibeli kembali to repurchase
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreement to resell
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreement to resell
kembali disajikan sebagai aset keuangan dalam are presented as financial assets in the
laporan posisi keuangan sebesar jumlah statement of financial position, at the net resale
penjualan kembali dikurangi dengan bunga price of unamortized interest and net of
yang belum diamortisasi dan cadangan allowance for impairment losses.
kerugian penurunan nilai.
Selisih antara harga beli dan harga jual kembali The difference between the purchase price and
diperlakukan sebagai pendapatan bunga yang the resale price is treated as unearned interest
ditangguhkan (belum diamortisasi) dan diakui income (unamortized) and recognized as
sebagai pendapatan selama periode sejak income over the period starting from when
efek-efek tersebut dibeli hingga dijual kembali those securities are purchased until they are
dengan menggunakan suku bunga efektif. resold using effective interest rate.
71
Page 468
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
u. Efek-efek yang dibeli dengan janji dijual u. Securities purchased under agreement to
kembali dan efek-efek yang dijual dengan resell and securities sold under agreement
janji dibeli kembali (lanjutan) to repurchase (continued)
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreement are
kembali diklasifikasikan sebagai diukur pada classified as amortized costs.
biaya perolehan amortisasi.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreements to
kembali disajikan sebagai liabilitas dalam repurchase are presented as liabilities in the
laporan posisi keuangan sebesar jumlah statement of financial position, at the
pembelian kembali, dikurangi dengan bunga repurchase price, net of unamortized prepaid
dibayar dimuka yang belum diamortisasi. interest.
Selisih antara harga jual dan harga beli kembali The difference between the selling price and the
diperlakukan sebagai biaya dibayar dimuka dan repurchase price is treated as prepaid
diakui sebagai beban selama jangka waktu expenses and recognized as expense over the
sejak efek-efek tersebut dijual hingga dibeli period starting from when those securities are
kembali menggunakan metode suku bunga sold until they are repurchased using the
efektif. effective interest method.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreement to repurchase
kembali diklasifikasikan sebagai liabilitas are classified as financial liabilities measured at
keuangan yang diukur dengan biaya perolehan amortized cost.
diamortisasi.
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreement to resell
atas surat berharga syariah of sharia-compliant securities
Bank mencatat transaksi efek-efek yang dibeli The Bank records securities purchased under
dengan janji dijual kembali mengacu ke PSAK resale agreements in accordance with SFAS
No. 111 tentang “Akuntansi Wa’d” yang berlaku No. 111 on “Accounting for Wa’d” which is
secara prospektif. Pada saat pengakuan awal, implemented prospectively. At initial
Bank mengklasifikasikan surat berharga recognition, the Bank classifies the underlying
syariah yang diperoleh dari transaksi jual beli securities from the first sale and purchase
pertama dalam kategori diukur pada nilai wajar transaction as at fair value through other
melalui penghasilan komprehensif lain. comprehensive income. Gain or losses arising
Keuntungan atau kerugian dari perubahan nilai from changes in its fair value is recorded as
wajar diakui dalam penghasilan komprehensif other comprehensive income.
lain.
v. Surat-surat berharga yang diterbitkan v. Securities issued
Surat-surat berharga yang diterbitkan Bank Securities issued by Bank consist of bonds,
adalah obligasi, Long Term Note (LTN) dan Long Term Note (LTN) and Sukuk Mudharabah.
Sukuk Mudharabah.
Surat berharga yang diterbitkan diakui sebesar The securities issued are recognized initially at
nilai wajar pada awalnya dan selanjutnya diukur fair value and subsequently measured at
sebesar biaya perolehan diamortisasi dengan amortized cost using the effective interest rate
menggunakan metode suku bunga efektif (EIR). method (EIR).
Biaya perolehan diamortisasi dihitung dengan Amortized cost is calculated by taking into
memperhitungkan adanya diskonto atau premi account any discount or premium associated
terkait dengan pengakuan awal dan biaya related to the initial recognition and transaction
transaksi yang tidak terpisah dari suku bunga costs that are an integral part of the effective
efektif. interest rate.
72
Page 469
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
w. Pinjaman yang diterima w. Fund borrowings
Pinjaman yang diterima merupakan dana yang Fund borrowings are funds received by the
diterima oleh Bank dari Bank Indonesia, Bank from Bank Indonesia, the government
pemerintah dan lembaga pembiayaan lain and other financing institutions with payment
dengan kewajiban pembayaran berdasarkan obligation based on borrowing agreements.
perjanjian pinjaman.
Pinjaman yang diterima diakui sebesar nilai Fund borrowings are recognized initially at fair
wajar pada awalnya dan selanjutnya diukur value and subsequently measured at amortized
sebesar biaya perolehan diamortisasi dengan cost using the effective interest rate method
menggunakan metode suku bunga efektif (EIR). (EIR). Amortized cost is calculated by taking
Biaya perolehan diamortisasi dihitung dengan into account any discount or premium
memperhitungkan adanya diskonto atau premi associated related to the initial recognition and
terkait dengan pengakuan awal dan biaya transaction costs that are an integral part of the
transaksi yang tidak terpisah dari suku bunga effective interest rate.
efektif.
x. Pinjaman subordinasi x. Subordinated loans
Pinjaman subordinasi diakui sebesar nilai wajar Subordinated loans are recognized initially at
pada awalnya dan selanjutnya diukur sebesar fair value and subsequently measured at
biaya perolehan diamortisasi dengan amortized cost using the effective interest rate
menggunakan metode suku bunga efektif. method. Amortized cost is calculated by taking
Biaya perolehan diamortisasi dihitung dengan into account any discount or premium
memperhitungkan adanya diskonto atau premi associated related to the initial recognition and
terkait dengan pengakuan awal dan biaya transaction costs that are an integral part of the
transaksi yang tidak terpisah dari suku bunga effective interest rate.
efektif.
y. Modal saham y. Capital stock
Modal saham diukur pada nilai nominal untuk Capital stock is measured at par value for all
semua saham yang diterbitkan. shares issued.
z. Saldo laba z. Retained earnings
Saldo laba merupakan saldo kumulatif dari hasil Retained earnings represent the cumulative
operasi Bank, pembagian dividen, penyesuaian balance of the Bank’s results of operations,
periode sebelumnya, efek dari perubahan dividend distributions, prior period adjustments,
kebijakan akuntansi dan penyesuaian modal effects of the changes in accounting policy and
lainnya. other capital adjustments.
aa. Dana syirkah temporer aa. Temporary syirkah funds
Dana syirkah temporer merupakan investasi Temporary syirkah funds represent investments
dengan akad mudharabah mutlaqah, yaitu from other parties conducted on the basis
pemilik dana (shahibul maal) memberikan mudharabah mutlaqah contract in which the
kebebasan kepada pengelola dana owners of the funds (shahibul maal) grant
(mudharib/BTN Unit Syariah) dalam freedom to the fund manager (mudharib/BTN
pengelolaan investasinya dengan keuntungan Sharia Unit) in the management of their
dibagikan sesuai kesepakatan. Dana syirkah investments with profit distributed based on the
temporer terdiri dari giro mudharabah, contract. Temporary syirkah funds consist of
tabungan mudharabah, dan deposito mudharabah current accounts, mudharabah
mudharabah. saving deposits, and mudharabah time
deposits.
73
Page 470
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
aa. Dana syirkah temporer (lanjutan) aa. Temporary syirkah funds (continued)
Giro dan tabungan mudharabah merupakan Mudharabah current accounts and saving
investasi yang bisa ditarik kapan saja (on call) deposits represent investment which could be
atau sesuai dengan persyaratan tertentu yang withdrawn anytime (on call) or can be withdrawn
disepakati. Giro dan tabungan mudharabah based on certain agreed terms. Mudharabah
dinyatakan sebesar saldo giro dan tabungan current accounts and savings deposits are
nasabah di Bank. stated based on the customer’s demand and
savings deposit balance in Bank.
Deposito mudharabah merupakan investasi Mudharabah time deposits represent
yang hanya bisa ditarik pada waktu tertentu investment that can only be withdrawn at a
sesuai dengan perjanjian antara pemegang certain time based on the agreement between
deposito mudharabah dengan Bank. Deposito the customer and the Bank. Mudharabah time
mudharabah dinyatakan sebesar nilai nominal deposits are stated at nominal amount as
sesuai dengan perjanjian antara pemegang agreed between the deposit holder and the
deposito dengan Bank. Bank.
Dana syirkah temporer tidak dapat digolongkan Temporary syirkah fund cannot be classified as
sebagai kewajiban. Hal ini karena BTN Unit liability. This was due to the BTN Sharia Unit
Syariah tidak berkewajiban untuk does not have any liability to return the initial
mengembalikan jumlah dana awal dari pemilik fund to the owners, except for losses due to
dana kecuali akibat kelalaian atau wanprestasi BTN Sharia Unit’s management negligence or
ketika mengalami kerugian. Di sisi lain dana default of loss is incurred. On the other hand,
syirkah temporer tidak dapat digolongkan temporary syirkah fund cannot be classified as
sebagai ekuitas karena mempunyai waktu jatuh shareholders’ equity, because of the maturity
tempo dan pemilik dana tidak mempunyai hak period and the depositors do not have the same
kepemilikan yang sama dengan pemegang rights as the shareholders’ such as voting rights
saham seperti hak voting dan hak atas realisasi and the rights of realized gain from current
keuntungan yang berasal dari aset lancar dan assets and other non-investment accounts.
aset non-investasi (current and other non-
investment accounts).
Pemilik dana syirkah temporer mendapatkan The owner of temporary syirkah funds receives
imbalan bagi hasil sesuai dengan nisbah yang a return from the profit sharing based on a
ditetapkan. predetermined ratio.
Hak nasabah atas bagi hasil dana syirkah Third parties’ share on returns of temporary
temporer merupakan bagian bagi hasil milik syirkah funds represents customer’s share on
nasabah yang didasarkan pada prinsip the Bank’s income derived from the
mudharabah atas hasil pengelolaan dana management of their funds by the Bank under
mereka oleh Bank. Pendapatan yang dibagikan mudharabah principles. Income that will be
adalah yang telah diterima (cash basis). distributed is the cash received (cash basis)
from the share.
Pembagian hasil usaha dilakukan berdasarkan The distribution of revenue is based on profit
prinsip bagi hasil usaha yaitu dari pendapatan sharing scheme on the Bank’s gross profit
Bank yang diterima berupa laba kotor (gross margin.
profit margin).
74
Page 471
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
aa. Dana syirkah temporer (lanjutan) aa. Temporary syirkah funds (continued)
Pendapatan marjin dan bagi hasil atas Margin income and profit sharing on financing
pembiayaan yang diberikan dan atas aset facilities and other earning assets are
produktif lainnya akan dibagikan kepada distributed to fund owners and the Bank based
nasabah penyimpan dana dan Bank sesuai on proportion of fund used in the financing and
dengan proporsi dana yang dipakai dalam other earning assets. Margin income and profit
pembiayaan yang diberikan dan aset produktif sharing income allocated to the fund owners are
lainnya. Selanjutnya, pendapatan marjin dan then distributed to fund owners and depositors
bagi hasil yang tersedia untuk nasabah as shahibul maal and the Bank as mudharib
tersebut kemudian dibagihasilkan ke nasabah based on a predetermined ratio (nisbah).
penabung dan deposan sebagai shahibul maal Margin income and profit sharing from financing
dan Bank sebagai mudharib sesuai porsi bagi facilities and other earning assets using the
hasil yang telah disepakati bersama Bank's funds, are entirely shared for the Bank,
sebelumnya (nisbah). Pendapatan marjin dan including income from the Bank's fee-based
bagi hasil dari pembiayaan dan aset produktif transactions.
lainnya yang memakai dana Bank, seluruhnya
menjadi milik Bank, termasuk pendapatan dari
investasi Bank berbasis imbalan.
ab. Pendapatan dan beban bunga ab. Interest income and expense
Pendapatan dan beban bunga diakui pada Interest income and expenses are recognized
laporan laba rugi dan penghasilan in the statement of profit or loss and other
komprehensif lain dengan menggunakan comprehensive income using the effective
metode suku bunga efektif. Suku bunga efektif interest rate method. The effective interest rate
adalah suku bunga yang secara tepat is the rate that exactly discounts the estimated
mendiskontokan estimasi pembayaran atau future cash payments or receipts over the
penerimaan kas di masa datang selama expected life of the financial instrument (or,
perkiraan umur dari aset keuangan atau where appropriate, a shorter period) to obtain
liabilitas keuangan (atau, jika lebih tepat, the carrying amount of the financial asset or
digunakan periode yang lebih singkat) untuk financial liability.
memperoleh nilai tercatat bersih dari aset
keuangan atau liabilitas keuangan.
Pada saat menghitung suku bunga efektif, Bank When calculating the effective interest rate, the
mengestimasi arus kas di masa datang dengan Bank estimates future cash flows considering
mempertimbangkan seluruh persyaratan all contractual terms of the financial instrument
kontraktual dalam instrumen keuangan but not future credit losses. This calculation
tersebut, tetapi tidak mempertimbangkan includes all commissions, fees, and other forms
kerugian kredit di masa mendatang. received by the parties in the contract that are
Perhitungan ini mencakup seluruh komisi, an integral part of the effective interest rate.
provisi, dan bentuk lain yang diterima oleh para
pihak dalam kontrak yang merupakan bagian
tidak terpisahkan dari suku bunga efektif.
Jika aset keuangan atau nilai kelompok aset If a financial asset or group of similar financial
keuangan serupa telah diturunkan sebagai assets’ value has diminished as a result of
akibat kerugian penurunan nilai, maka impairment losses, interest income
pendapatan bunga yang diperoleh setelahnya subsequently obtained is recognized based on
diakui berdasarkan suku bunga yang digunakan the interest rate used to discount future cash
untuk mendiskonto arus kas masa datang flows in calculating impairment losses.
dalam menghitung kerugian penurunan nilai.
75
Page 472
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
ac. Pendapatan provisi dan komisi ac. Fees and commissions
Pendapatan provisi dan komisi yang berkaitan Fees and commissions directly related to
langsung dengan kegiatan pinjaman, atau lending activities, or fee and commission
pendapatan provisi dan komisi yang income which relates to a specific period, is
berhubungan dengan jangka waktu tertentu, amortized over the term of the contract using
diamortisasi sesuai dengan jangka waktu the effective interest method and classified as
kontrak menggunakan metode suku bunga part of interest income in the statement of profit
efektif dan diklasifikasikan sebagai bagian dari or loss and other comprehensive income.
pendapatan bunga pada laporan laba rugi dan
penghasilan komprehensif lain.
Pendapatan provisi dan komisi yang tidak Fees and commissions that are not related to
berkaitan dengan kegiatan pemberian kredit the credit activity or a period of time and/or
atau suatu jangka waktu dan/atau terkait associated with the service provided, are
dengan pemberian suatu jasa, diakui sebagai recognized as revenue at the time of the
pendapatan pada saat terjadinya transaksi dan transaction and recorded under other operating
dicatat pada akun pendapatan operasional income.
lainnya.
ad. Pendapatan bagi hasil dan beban bonus ad. Sharia profit sharing income and bonus
secara syariah expense
Pendapatan bagi hasil secara syariah Sharia profit sharing income represents income
merupakan pendapatan istishna, marjin from istishna, margin from murabahah and
murabahah dan bagi hasil pembiayaan profit-sharing on mudharabah and musyarakah
mudharabah dan musyarakah serta aset financing and other earning assets which are
produktif lainnya yang diakui dengan recognized on the accrual basis. Sharia
menggunakan metode akrual. Beban secara expense represents the bonus distribution and
syariah merupakan distribusi bonus dan bagi profit-sharing to fund owners which are
hasil kepada pemilik dana yang diakui recognized on an accrual basis.
berdasarkan metode akrual.
Pendapatan istishna diakui apabila telah terjadi Income from istishna is recognized at the date
penyerahan barang. of transfer of assets.
Pendapatan atas piutang murabahah Income from murabahah receivables using the
menggunakan metode setara tingkat imbal hasil effective rate of return method (effective
efektif (marjin efektif). Marjin efektif adalah margin). Effective margin is the margin that
margin yang secara tepat mendiskontokan precisely discounts the estimated future cash
estimasi pembayaran atau penerimaan kas di payments or receipts through the expected life
masa datang selama perkiraan umur dari of the murabahah receivables. When
piutang murabahah. Pada saat menghitung calculating the effective margin, Bank estimates
marjin efektif, Bank mengestimasi arus kas di the future cash flows considering all contractual
masa datang dengan mempertimbangkan terms of the financial instrument, but does not
seluruh persyaratan kontraktual dalam consider the loss of receivables in the future.
instrumen keuangan tersebut, tetapi tidak This calculation includes all commissions,
mempertimbangkan kerugian piutang di masa provision fees and other forms accepted by the
mendatang. Perhitungan ini mencakup seluruh parties in the contract that are an inseparable
komisi, provisi dan bentuk lain yang diterima part of the effective margin, transaction costs
oleh para pihak dalam kontrak yang merupakan and all other premiums or discounts.
bagian tak terpisahkan dari marjin efektif, biaya
transaksi, dan seluruh premi atau diskon
lainnya.
76
Page 473
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
ad. Pendapatan bagi hasil dan beban bonus ad. Sharia profit sharing income and bonus
secara Syariah (lanjutan) expense (continued)
Pendapatan bagi hasil pembiayaan Mudharabah and musyarakah income are
mudharabah dan musyarakah diakui pada saat recognized when cash is received or in a period
diterima atau dalam periode terjadinya hak bagi where the right of revenue sharing is due based
hasil sesuai porsi bagi hasil (nisbah) yang on agreed portion (nisbah).
disepakati.
ae. Imbalan kerja ae. Employee benefits
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek seperti upah, Short-term employee benefits such as wages,
iuran jaminan sosial, cuti jangka pendek, bonus social security contributions, short-term
dan imbalan non-moneter lainnya diakui selama compensated leaves, bonuses and other non-
periode jasa diberikan. Imbalan kerja jangka monetary benefits are recognized during the
pendek dihitung sebesar jumlah yang tidak period when services have been rendered.
didiskontokan. Short-term employee benefits are measured
using undiscounted amounts.
Program pensiun iuran pasti Defined contribution plan
Iuran kepada dana pensiun sebesar persentase Contribution payable to a pension fund
tertentu gaji pegawai yang menjadi peserta equivalent to a certain percentage of salaries
program pensiun iuran pasti Bank, for qualified employees under the Bank’s
dicadangkan dan diakui sebagai biaya ketika defined contribution plan is accrued and
jasa telah diberikan oleh pegawai-pegawai recognized as expense when services have
tersebut. Pembayaran dikurangkan dari utang been rendered by qualified employees. Actual
iuran. Iuran terutang dihitung berdasarkan payments are deducted from the contribution
jumlah yang tidak didiskontokan. payable. Contribution payable is measured
using undiscounted amounts.
Program imbalan pasti dan imbalan kerja Defined benefit plan and other long-term
jangka panjang lainnya employee benefits
Imbalan pasca-kerja dicadangkan dan diakui The post-employment benefits are accrued and
sebagai biaya ketika jasa telah diberikan oleh recognized as expense when services have
pegawai yang menjadi peserta program been rendered by qualified employees. The
pensiun Bank. Imbalan kerja ditentukan benefits are determined based on the Bank’s
berdasarkan peraturan Bank dan Undang- regulations and Job Creation No. 11 year 2020
undang Cipta Kerja No. 11 tahun 2020 tanggal dated November 2, 2020 (“the Law”).
2 November 2020 (“Undang-undang”).
77
Page 474
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
ae. Imbalan kerja (lanjutan) ae. Employee benefits (continued)
Program imbalan pasti dan imbalan kerja Defined benefit plan and other long-term
jangka panjang lainnya (lanjutan) employee benefits (continued)
Imbalan pasca-kerja dan imbalan kerja jangka The post-employment benefits and other long-
panjang lainnya secara aktuaris ditentukan term employee benefits are actuarially
berdasarkan metode Projected Unit Credit. determined using the Projected Unit Credit
Method.
Pengukuran kembali atas liabilitas (aset) Remeasurement of defined benefit liabilities
imbalan pasti neto, yang diakui sebagai (assets) net, which is recognized as other
penghasilan komprehensif lain, terdiri atas: comprehensive income consist of:
(i) Keuntungan dan kerugian aktuarial. (i) Actuarial gain and losses.
(ii) Imbal hasil atas aset program, tidak (ii) Return on plan assets, excluding amounts
termasuk jumlah yang dimasukkan dalam that is included in net interest on liabilities
bunga neto atas liabilitas (aset). (assets).
(iii) Setiap perubahan dampak batas aset, (iii) The effect of the asset ceiling, excluding
tidak termasuk jumlah yang dimasukkan amounts included in the net interest of
dalam bunga neto atas liabilitas (aset). liabilities (assets).
Pengukuran kembali atas liabilitas (aset) Remeasurement of defined benefit liabilities
imbalan pasti neto, yang diakui sebagai (assets) - net, which is recognized as other
penghasilan komprehensif lain tidak comprehensive income is not reclassified to
direklasifikasi ke laba rugi pada periode profit or loss in the subsequent periods.
berikutnya.
Untuk imbalan kerja jangka panjang lain atas For other long-term employee benefits which
biaya jasa kini, biaya bunga neto atas liabilitas are current service cost, net interest expense
(aset) imbalan pasti neto, dan pengukuran of net defined benefit assets liabilities (assets),
kembali liabilitas (aset) imbalan pasti neto and re-measurement of liability (asset) is
langsung diakui pada laporan laba rugi dan recognized immediately in the current year
penghasilan komprehensif lain tahun berjalan. statement of profit or loss and other
comprehensive income.
Biaya jasa lalu diakui sebagai beban pada Past service costs are recognized as expense
tanggal yang lebih awal antara ketika at the earlier date between the amendments or
amandemen atau kurtailmen program terjadi, curtailment program occurs, and when the
dan ketika biaya restrukturisasi atau pesangon costs of restructuring or severance is
diakui, sehingga biaya jasa lalu yang belum recognized, therefore, unvested past service
vested tidak lagi dapat ditangguhkan dan diakui cost can no longer be deferred and recognized
selama periode vesting masa depan. over the future vesting period.
78
Page 475
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
af. Transaksi dan saldo dalam mata uang asing af. Foreign currency transactions and balances
Transaksi dalam mata uang asing dicatat Transactions involving foreign currencies are
berdasarkan kurs yang berlaku pada saat recorded at the rates of exchange prevailing at
transaksi dilakukan. Pada tanggal laporan the time the transactions are made. At
posisi keuangan, aset dan liabilitas moneter statement of financial position dates, monetary
dalam mata uang asing dijabarkan ke dalam assets and liabilities denominated in foreign
mata uang Rupiah berdasarkan kurs spot currencies are translated into Rupiah based on
Reuters pada tanggal tersebut pukul 15.00 Reuters’ spot rates at 15.00 WIB (West
WIB. Laba atau rugi kurs yang terjadi diakui di Indonesian local time) on that date. The
dalam laporan laba rugi dan penghasilan resulting gains or losses are recognized in the
komprehensif lain tahun berjalan. statement of profit or loss and other
comprehensive income for the current year.
Pada tanggal-tanggal 31 Desember 2023 dan As of December 31, 2023 and 2022, the
2022, kurs yang digunakan untuk menjabarkan exchange rates used in translating the foreign
mata uang asing ke dalam Rupiah adalah currencies into Rupiah are as follows (full
sebagai berikut (Rupiah penuh): Rupiah):
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
1 Dolar Amerika Serikat 15.397,00 15.567,50 1 United States Dollar
1 Dolar Australia 10.520,77 10.557,88 1 Australian Dollar
1 Pound Sterling Inggris 19.626,56 18.786,09 1 Great Britain Pound Sterling
1 Euro Eropa 17.038,32 16.581,72 1 European Euro
1 Yen Jepang 108,88 117,81 1 Japanese Yen
1 Ringgit Malaysia 3.355,20 3.533,66 1 Malaysian Ringgit
1 Dolar Hong Kong 1.970,73 1.996,55 1 Hong Kong Dollar
1 Riyal Arab Saudi 4.106,00 4.139,00 1 Saudi Arabian Riyal
1 Renminbi 2.170,06 2.238,91 1 Renminbi
1 Dolar Singapura 11.676,34 11.592,88 1 Singapore Dollar
ag. Pajak penghasilan ag. Income tax
Beban pajak tahun berjalan ditetapkan Current tax expense is provided based on the
berdasarkan taksiran penghasilan kena pajak estimated taxable income for the current year.
tahun berjalan. Aset dan liabilitas pajak Deferred tax assets and liabilities are
tangguhan diakui atas perbedaan temporer recognized for temporary differences between
aset dan liabilitas antara pelaporan komersial the financial and the tax bases of assets and
dan pajak pada setiap tanggal pelaporan. liabilities at each reporting date.
Aset pajak tangguhan diakui untuk seluruh Deferred tax assets are recognized for all
perbedaan temporer yang boleh dikurangkan deductible temporary differences and carry
dan saldo rugi fiskal yang belum forward of uncompensated tax losses to the
dikompensasikan, sepanjang perbedaan extent that it is probable for temporary
temporer dan rugi fiskal yang belum differences and carry forward of
dikompensasikan tersebut dapat dimanfaatkan uncompensated tax losses to be utilized in
untuk mengurangi laba fiskal pada masa yang deducting future taxable profit.
akan datang.
79
Page 476
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
ag. Pajak penghasilan (lanjutan) ag. Income tax (continued)
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of deferred tax assets is
pada setiap tanggal posisi keuangan dan nilai reviewed at each reporting date and reduced to
tercatat aset pajak tangguhan tersebut the extent that it is no longer probable that
diturunkan apabila tidak lagi terdapat sufficient taxable profits will be available to
kemungkinan besar bahwa laba fiskal yang allow all or part of the benefit of the deferred tax
memadai akan tersedia untuk assets to be utilized.
mengkompensasi sebagian atau semua
manfaat aset pajak tangguhan.
Aset dan kewajiban pajak tangguhan diukur Deferred tax assets and liabilities are measured
berdasarkan tarif pajak yang akan berlaku pada at the tax rates that are expected to apply to the
tahun saat aset direalisasikan atau liabilitas year when the asset is realized or the liability is
diselesaikan berdasarkan peraturan settled based on tax laws that have been
perpajakan yang berlaku atau yang secara enacted or substantively enacted as at
substantif telah diberlakukan pada tanggal statement financial position date.
laporan posisi keuangan.
Pengaruh pajak terkait dengan penyisihan The related tax effects of the provisions for
untuk dan/atau pembalikan seluruh perbedaan and/or reversals of all temporary differences
temporer selama tahun berjalan, termasuk during the year, including the effect of change
pengaruh perubahan tarif pajak, diakui sebagai in tax rates, are recognized as “Income Tax
“Beban Pajak Penghasilan - Tangguhan” dan Expense - Deferred” and included in the
termasuk dalam laba atau rugi neto tahun determination of net profit or loss for the year,
berjalan, kecuali untuk transaksi-transaksi yang except to the extent that they relate to items
sebelumnya telah langsung dibebankan atau previously charged or credited to equity.
dikreditkan ke ekuitas.
Perubahan terhadap liabilitas pajak diakui pada Amendment to tax obligation is recorded when
saat surat ketetapan pajak diterima, atau an assessment letter is received or, if objected
apabila diajukan keberatan dan atau banding to or appealed against by the Bank, when the
oleh Bank, pada saat telah ada keputusan atas result of such appeal or objection is determined.
banding dan atau keberatan tersebut.
Dalam menentukan jumlah pajak kini dan In determining the amount of current and
tangguhan, Bank memperhitungkan dampak deferred tax, the Bank takes into account the
atas posisi pajak yang tidak pasti dan tambahan impact of uncertain tax positions and any
pajak serta penalti. Hal ini termasuk juga additional taxes and penalties. This includes
melakukan evaluasi terhadap surat ketetapan evaluation on tax assessment letters received
pajak yang diterima dari kantor pajak. from tax authorities.
Aset dan liabilitas atas pajak tangguhan dan Assets and liabilities on deferred tax and
pajak kini dapat saling hapus apabila terdapat current tax can be offset if there is a legal
hak yang berkekuatan hukum untuk melakukan enforceable right to offset.
saling hapus.
80
Page 477
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
ah. Pelaporan segmen ah. Segment reporting
Informasi segmen diungkapkan untuk Segment information is disclosed to enable
memungkinkan pengguna laporan keuangan users of financial statements to evaluate the
untuk mengevaluasi sifat dan dampak nature and financial effects of the business
keuangan dari aktivitas bisnis yang mana activities in which the Bank is involved in and
Bank terlibat dalam lingkungan ekonomi the economic environment where the Bank
dimana Bank beroperasi. operates.
Segmen operasi adalah suatu komponen dari An operating segment is a component of an
entitas: entity:
a) Yang terlibat dalam aktivitas bisnis yang a) That engages in business activities from
mana memperoleh pendapatan dan which it may earn revenues and incur
menimbulkan beban (termasuk expenses (including revenues and
pendapatan dan beban terkait dengan expenses relating to transactions with other
transaksi dengan komponen lain dari components of the same entity);
entitas yang sama);
b) Hasil operasinya dikaji ulang secara b) Whose operating results are reviewed
reguler oleh pengambil keputusan regularly by the entity’s chief operating
operasional untuk membuat keputusan decision maker to make decisions about
tentang sumber daya yang dialokasikan resources to be allocated to the segment
pada segmen tersebut dan menilai and assess its performance; and
kinerjanya; dan
c) Tersedia informasi keuangan yang dapat c) For which discrete financial information is
dipisahkan. available.
Bank telah mengidentifikasi dan The Bank identifies and discloses financial
mengungkapkan informasi keuangan information based on the business activities
berdasarkan kegiatan bisnis dimana Bank in which the Bank engages (business
terlibat (segmen usaha). Segmen segments) in. Segment revenues,
pendapatan, biaya, hasil, aset dan expenses, income, assets and liabilities
liabilitas, termasuk bagian yang dapat include ítems directly attributable to a
diatribusikan langsung kepada segmen, segment as well as those that can be
serta yang dapat dialokasikan dengan allocated on a reasonable basis to that
dasar yang memadai untuk segmen segment.
tersebut.
ai. Laba per saham dasar ai. Basic earnings per share
Laba per saham dasar dihitung dengan Basic earnings per share is computed by
membagi laba tahun berjalan dengan jumlah dividing income for the year by the weighted
rata-rata tertimbang saham yang ditempatkan average number of issued and fully paid shares
dan disetor penuh pada tahun yang during the related year.
bersangkutan.
81
Page 478
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
aj. Biaya emisi penerbitan saham aj. Shares issuance costs
Biaya-biaya emisi efek yang terjadi sehubungan Costs related to the public offering of shares
dengan penawaran saham kepada masyarakat (including pre-emptive rights issue) are
(termasuk penerbitan hak memesan efek deducted from the proceeds and presented as
terlebih dahulu) dikurangkan langsung dari hasil a deduction from the “Additional Paid-in-Capital
emisi dan disajikan sebagai pengurang pada - Net” account, under Equity section in the
akun “Tambahan Modal Disetor - Neto”, statement of financial position.
sebagai bagian dari Ekuitas pada laporan posisi
keuangan.
ak. Opsi Saham ak. Stock Options
Bank telah memberikan opsi saham kepada The Bank has granted stock options to the
Direksi dan pekerja pada posisi dan jabatan Board of Directors and employees of certain
tertentu berdasarkan persyaratan yang telah positions and levels based on established
ditetapkan. Biaya kompensasi saham pada criteria. Cost of stock compensation at the
penerbitan dihitung dengan menggunakan nilai issuance date is calculated using the fair value
wajar dari opsi saham tersebut dan diakui of the stock options and is recognized as part
dalam akun “Beban Tenaga Kerja dan of "Salaries and Employee Benefits Expense"
Tunjangan” menggunakan metode garis lurus using the straight-line method over the vesting
selama masa tunggu (vesting period). period. The accumulation of the stock
Akumulasi dari biaya kompensasi saham diakui compensation cost is recognized as "Stock
sebagai “Opsi Saham” dalam bagian ekuitas. Options" in the equity. The fair value of the
Penentuan nilai wajar dari opsi saham yang stock options granted are calculated using the
diberikan dihitung dengan menggunakan model Binomial-tree option pricing model.
penentuan harga opsi Binomial-tree (Binomial-
tree option pricing model).
al. Provisi al. Provisions
Provisi diakui jika Bank memiliki kewajiban kini Provisions are recognized when the Bank has
(baik bersifat hukum maupun bersifat a present obligation (legal or constructive)
konstruktif) yang akibat peristiwa masa lalu, where, as a result of a past event, it is probable
besar kemungkinannya penyelesaian that an outflow of resources embodying
kewajiban tersebut mengakibatkan arus keluar economic benefits will be required to settle the
sumber daya yang mengandung manfaat obligation and a reliable estimate can be made
ekonomi dan estimasi yang andal mengenai of the amount of the obligation.
jumlah kewajiban tersebut dapat dibuat.
Provisi ditelaah pada setiap tanggal pelaporan Provisions are reviewed at each reporting date
dan disesuaikan untuk mencerminkan estimasi and adjusted to reflect the current best
terbaik yang paling kini. Jika arus keluar sumber estimate. If it is no longer probable that an
daya untuk menyelesaikan kewajiban outflow of resources embodying economic
kemungkinan besar tidak terjadi, maka provisi benefits will be required to settle the obligation,
dibatalkan. the provision is reversed.
82
Page 479
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
am. Agunan yang diambil alih am. Foreclosed collaterals
Agunan yang diambil alih disajikan dalam akun Foreclosed collaterals are included in the
“Aset Lain-lain” “Other Assets” account.
Agunan yang diambil alih (AYDA) adalah aset Foreclosed collaterals represent assets
yang diperoleh Bank baik melalui pelelangan acquired by the Bank both from auction and non
maupun diluar pelelangan berdasarkan auction based on voluntary transfer by the
penyerahan secara sukarela oleh pemilik debtor or based on debtor’s approval to sell the
agunan atau berdasarkan kuasa untuk menjual collateral where the debtor could not fulfill their
diluar lelang dari pemilik agunan dalam hal obligations to the Bank. Foreclosed collaterals
debitur tidak memenuhi liabilitasnya kepada represent loan collateral that were taken over
Bank. AYDA merupakan jaminan kredit yang as part of loans settlement and presented in
diberikan yang telah diambil alih sebagai bagian “Other Assets”.
dari penyelesaian kredit yang diberikan dan
disajikan pada “Aset Lain-lain”
Agunan yang diambil alih diakui sebesar nilai Foreclosed collaterals are stated at net
neto yang dapat direalisasi atau sebesar nilai realizable value or stated at loan outstanding
outstanding kredit yang diberikan, mana yang amount, whichever is lower. Net realizable
lebih rendah. Nilai neto yang dapat direalisasi value is the fair value of the foreclosed
adalah nilai wajar agunan yang diambil alih collaterals less the estimated costs to sell the
dikurangi dengan estimasi biaya untuk menjual assets. The excess of loan receivable over the
agunan tersebut. Selisih lebih saldo kredit di net realizable value of the foreclosed collateral
atas nilai neto yang dapat direalisasi dari is charged to allowance for impairment losses.
agunan yang diambil alih dibebankan ke dalam The difference between the recorded amount of
akun cadangan kerugian penurunan nilai aset. the foreclosed collateral and the proceeds from
Selisih antara nilai agunan yang diambil alih the sale of such collateral is recorded as a gain
dengan hasil penjualan diakui sebagai or loss at the time of sale.
keuntungan atau kerugian pada saat penjualan.
Beban-beban yang berkaitan dengan Maintenance and repair costs related to
pemeliharaan agunan yang diambil alih foreclosed collaterals are charged as an
dibebankan dalam laporan laba rugi pada saat expense in profit or loss when incurred.
terjadinya.
Bila terjadi penurunan nilai yang bersifat If there is permanent decline in value, the
permanen, maka nilai tercatatnya dikurangi carrying amount of foreclosed collaterals is
untuk mengakui penurunan tersebut dan written down to recognize such permanent
kerugiannya dibebankan dalam laporan laba decline in value and any losses from such write-
rugi. down is recognized in profit or loss.
an. Instrumen derivatif an. Derivative Instruments
Instrumen keuangan derivatif diukur dan diakui Derivatives financial instruments are valued and
di laporan posisi keuangan pada nilai wajar. recognized in the statement of financial position
at fair value net of allowance for possible losses.
Setiap kontrak derivatif dicatat sebagai aset Each derivatives contract is recorded as asset
apabila memiliki nilai wajar positif dan sebagai when the fair value is positive and as liability
liabilitas apabila memiliki nilai wajar negatif. when the fair value is negative.
83
Page 480
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
SIGNIFIKAN (lanjutan) POLICIES (continued)
an. Instrumen derivatif (lanjutan) an. Derivative Instruments (continued)
Tagihan dan liabilitas derivatif diklasifikasikan Derivatives receivable and payable are
sebagai aset dan liabilitas keuangan yang classified as financial assets and liabilities
diukur pada nilai wajar melalui laba rugi. measured at fair value through profit or loss.
Keuntungan atau kerugian yang terjadi dari Gains or losses resulting from fair value
perubahan nilai wajar diakui dalam laporan laba changes are recognized in the statement of
rugi dan penghasilan komprehensif lain. profit or loss and other comprehensive income.
Nilai wajar instrumen derivatif ditentukan The fair value of derivatives instruments is
berdasarkan diskonto arus kas dan model determined based on discounted cash flows and
penentu harga atau harga yang diberikan oleh pricing models or quoted prices from brokers of
broker (quoted price) atas instrumen lainnya other instruments with similar characteristics,
yang memiliki karakteristik serupa, yang which refers to SFAS No. 68, "Fair Value
mengacu pada PSAK No. 68, ”Pengukuran Nilai Measurement" (Note 2e).
Wajar” (Catatan 2e).
Keuntungan atau kerugian dari kontrak derivatif Gains or losses from derivative contracts are
disajikan dalam laporan keuangan berdasarkan presented in the financial statements based on
tujuan Bank atas transaksi yaitu untuk (a) its purpose designated upon acquisition, as (a)
lindung nilai atas nilai wajar, (b) lindung nilai fair value hedge, (b) cash flow hedge, (c) net
atas arus kas, (c) lindung nilai atas investasi investment in a foreign operation hedge, and (d)
bersih pada kegiatan operasi luar negeri dan trading instruments as follows:
(d) instrumen perdagangan, sebagai berikut:
a. Keuntungan atau kerugian dari kontrak a. Gain or loss on a derivative contract
derivatif yang ditujukan dan memenuhi designated and qualified as a fair value
syarat sebagai instrumen lindung nilai atas hedging instrument and the gain or loss
nilai wajar dan keuntungan atau kerugian arising from the changes in fair value of
atas perubahan nilai wajar aset dan liabilitas hedged assets and liabilities is recognised
yang dilindungi, diakui sebagai laba atau as gain or loss that can be set off one
rugi yang dapat saling hapus dalam periode another during the same accounting
akuntansi yang sama. Setiap selisih yang period/year. Any difference representing
terjadi menunjukkan terjadinya hedge ineffectiveness is directly recognized
ketidakefektifan lindung nilai dan secara as gain or loss in current period.
langsung diakui sebagai laba atau rugi
periode berjalan.
b. Bagian efektif dari keuntungan atau kerugian b. The effective portion arising from gain or
atas kontrak derivatif yang ditujukan sebagai loss of derivative contracts, designated as a
lindung nilai atas arus kas dilaporkan cash flow hedge instruments is reported as
sebagai penghasilan komprehensif lain. other comprehensive income. The hedge
Bagian yang tidak efektif dari lindung nilai ineffective portion is recognized as a gain or
dilaporkan sebagai laba atau rugi periode loss in the current period.
berjalan.
c. Keuntungan atau kerugian dari kontrak c. Gain or loss arising from derivative contract
derivatif yang ditujukan sebagai lindung nilai that is designated as a net investment hedge
atas investasi bersih pada kegiatan operasi in a foreign operation is reported as other
luar negeri dilaporkan sebagai penghasilan comprehensive income, as long as the
komprehensif lain, sepanjang transaksi transactions are effectively recognized as
tersebut dianggap efektif sebagai transaksi hedge transactions.
lindung nilai.
d. Keuntungan atau kerugian dari kontrak d. Gain or loss arising from derivative contract
derivatif yang tidak ditujukan sebagai that is not designated as a hedging
instrumen lindung nilai (atau kontrak derivatif instrument (or derivative contract that does
yang tidak memenuhi persyaratan sebagai not qualify as a hedging instrument) is
instrumen lindung nilai) diakui sebagai laba recognized as gain or loss in current period.
atau rugi pada periode berjalan.
84
Page 481
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGMENTS, ESTIMATES AND ASSUMPTIONS
Penyusunan laporan keuangan Bank The preparation of the Bank’s financial statements
mengharuskan manajemen untuk membuat requires management to make judgments,
pertimbangan, estimasi dan asumsi yang estimates and assumptions that affect the reported
mempengaruhi jumlah yang dilaporkan dari amounts of revenues, expenses, assets and
pendapatan, beban, aset dan liabilitas, dan liabilities, and the disclosure of contingent liabilities,
pengungkapan atas liabilitas kontinjensi, pada akhir at the end of the reporting period. Uncertainty about
periode pelaporan. Ketidakpastian mengenai these assumptions and estimates could result in
asumsi dan estimasi tersebut dapat mengakibatkan outcomes that require a material adjustment to the
penyesuaian material terhadap nilai tercatat aset carrying amounts of the asset and liability affected
dan liabilitas dalam periode pelaporan berikutnya. in future periods.
Pertimbangan Judgments
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by management
dalam rangka penerapan kebijakan akuntansi Bank in the process of applying the Bank’s accounting
yang memiliki pengaruh paling signifikan atas policies that have the most significant effects on the
jumlah yang diakui dalam laporan keuangan Bank: amounts recognized in the Bank’s Financial
Statements:
Usaha yang berkelanjutan Going concern
Manajemen Bank telah melakukan penilaian atas The Bank’s management has made an assessment
kemampuan Bank untuk melanjutkan of the Bank’s ability to continue as a going concern
kelangsungan usahanya dan berkeyakinan bahwa and is satisfied that the Bank has the resources to
Bank memilki sumber daya untuk melanjutkan continue its business for the foreseeable future.
usahanya di masa mendatang. Selain itu, Furthermore, the management is not aware of any
manajemen Bank tidak mengetahui adanya material uncertainties that may cast significant
ketidakpastian material yang dapat menimbulkan doubt to the Bank’s ability to continue as a going
keraguan yang signifikan terhadap kemampuan concern. Therefore, the financial statements
Bank untuk melanjutkan usahanya. Oleh karena itu, continues to be prepared on the going concern
laporan keuangan telah disusun atas dasar usaha basis.
yang berkelanjutan.
Klasifikasi aset dan liabilitas keuangan Classification of financial assets and financial
liabilities
Bank menetapkan klasifikasi atas aset dan liabilitas The Bank determines the classifications of certain
tertentu sebagai aset keuangan dan liabilitas assets and liabilities as financial assets and
keuangan dengan mempertimbangkan bila definisi financial liabilities by judging if they meet the
yang ditetapkan PSAK No. 71, “Instrumen definition set forth in SFAS No. 71, “Financial
Keuangan” dipenuhi. Dengan demikian, aset Instument”. Accordingly, the financial assets and
keuangan dan liabilitas keuangan diakui sesuai financial liabilities are accounted for in accordance
dengan kebijakan akuntansi Bank seperti with the Bank’s accounting policies disclosed in
diungkapkan pada Catatan 2e. Note 2e.
85
Page 482
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGMENTS, ESTIMATES AND ASSUMPTIONS
(lanjutan) (continued)
Pertimbangan (lanjutan) Judgments (continued)
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by management
dalam rangka penerapan kebijakan akuntansi in the process of applying the Bank’s accounting
Bank yang memiliki pengaruh paling signifikan policies that have the most significant effects on
atas jumlah yang diakui dalam laporan keuangan the amounts recognized in the Bank’s Financial
Bank: (lanjutan) Statements: (continued)
Nilai wajar instrumen keuangan Fair value of financial instruments
Semua aset dan liabilitas dimana nilai wajar diukur All assets and liabilities in which fair value is
atau diungkapkan dalam laporan keuangan dapat measured or disclosed in the Financial Statements
dikategorikan pada level hirarki nilai wajar, can be classified in fair value hierarchy levels,
berdasarkan tingkatan input terendah yang based on the lowest level of input that is significant
signifikan atas pengukuran nilai wajar secara to the overall fair value measurement:
keseluruhan:
- Level 1: harga kuotasian (tanpa penyesuaian) - Level 1: quoted prices (without adjustments) in
di pasar aktif untuk aset atau liabilitas yang active markets for identical assets or liabilities
identik yang dapat diakses pada tanggal which are accessible at the measurement date.
pengukuran.
- Level 2: inputs other than quoted prices
- Level 2: input selain harga kuotasian yang
included in level 1 that are observable for the
termasuk dalam level 1 yang dapat diobservasi
assets and liabilities, either directly or indirectly.
untuk aset dan liabilitas, baik secara langsung
atau tidak langsung.
- Level 3: input yang tidak dapat diobservasi - Level 3: inputs that are not observable for the
untuk aset dan liabilitas. assets and liabilities.
Aset keuangan yang tidak memiliki harga pasar Financial assets not quoted in an active market
Bank mengklasifikasikan aset keuangan dengan The Bank classifies financial assets by evaluating,
mengevaluasi, antara lain, apakah nilai tersebut among others, whether the asset is quoted or not in
dikutip atau tidak di pasar aktif. Termasuk dalam an active market. Included in the evaluation on
evaluasi mengenai apakah aset keuangan dikutip whether a financial asset is quoted in an active
di pasar aktif adalah penentuan apakah harga market is the determination on whether quoted
pasar dapat segera dan secara teratur tersedia, prices are readily and regularly available, and
dan apakah mereka mewakili harga aktual dan whether those prices represent actual and regularly
teratur terjadi transaksi pasar secara arms-length. occurring market transactions on an arm’s length
basis.
Kontinjensi Contingencies
Bank sedang terlibat dalam proses hukum. The Bank is currently involved in legal proceedings.
Perkiraan biaya kemungkinan bagi penyelesaian The estimate of the probable cost for the resolution
klaim telah dikembangkan melalui konsultasi of claims has been developed in consultation with
dengan bantuan konsultan hukum Bank didasarkan the aid of the external legal counsel handling the
pada analisis hasil yang potensial. Manajemen Bank’s defense in this matter and is based upon an
tidak berkeyakinan bahwa hasil dari hal ini akan analysis of potential results. Management does not
mempengaruhi hasil usaha. Besar kemungkinan, believe that the outcome of this matter will affect the
bagaimanapun, bahwa hasil operasi di masa depan results of operations. It is probable, however, that
dapat secara material terpengaruh oleh perubahan future results of operations could be materially
dalam estimasi atau efektivitas dari strategi yang affected by changes in the estimates or in the
terkait dengan hal tersebut. effectiveness of the strategies relating to these
proceedings.
86
Page 483
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGMENTS, ESTIMATES AND ASSUMPTIONS
(lanjutan) (continued)
Pertimbangan (lanjutan) Judgments (continued)
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by management
dalam rangka penerapan kebijakan akuntansi Bank in the process of applying the Bank’s accounting
yang memiliki pengaruh paling signifikan atas policies that have the most significant effects on the
jumlah yang diakui dalam laporan keuangan Bank: amounts recognized in the Bank’s Financial
(lanjutan) Statements: (continued)
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan sumber utama The key assumptions concerning the future and
estimasi ketidakpastian lain pada tanggal other key sources of estimation uncertainty at the
pelaporan yang memiliki risiko untuk dapat reporting date that have a significant risk of causing
menyebabkan penyesuaian yang material terhadap a material adjustment to the carrying amounts of
nilai tercatat aset dan liabilitas untuk tahun assets and liabilities within the next financial year
berikutnya seperti yang diungkapkan di bawah ini. are disclosed below. The Bank based its
Bank mendasarkan asumsi dan estimasi yang assumptions and estimates on parameters
digunakan pada parameter yang tersedia pada saat available when the financial statements were
laporan keuangan disusun. prepared.
Asumsi dan situasi mengenai perkembangan masa Existing circumstances and assumptions about
depan dapat berubah akibat perubahan pasar atau future developments may change due to market
situasi yang timbul di luar kendali Bank. Perubahan changes or circumstances arising beyond the
tersebut dicerminkan dalam asumsi yang control of the Bank. Such changes are reflected in
digunakan pada saat terjadinya. the assumptions when they occur.
Cadangan kerugian penurunan nilai dari kredit Allowance for impairment losses on loans and
dan pembiayaan/piutang syariah sharia financing/receivables
Bank menelaah aset keuangan mereka pada nilai The Bank reviews their financial assets at fair value
wajar melalui pendapatan komprehensif lain dan through other comprehensive income and financial
aset keuangan pada biaya perolehan diamortisasi assets at amortized cost under SFAS No. 71 which
berdasarkan PSAK No. 71 yang mengharuskan required to recognize the expected credit loss at
untuk mengakui kerugian kredit ekspektasian pada each reporting date to reflect changes in credit risk
setiap tanggal pelaporan untuk mencerminkan of the financial assets not at fair value through profit
perubahan risiko kredit dari aset keuangan tidak or loss. SFAS No. 71 incorporates forward looking
pada nilai wajar melalui laba rugi. PSAK No. 71 and historical, current and forecasted information
menggabungkan informasi forward-looking dan into expected credit loss estimation
historis, terkini dan yang diperkirakan ke dalam
estimasi kerugian kredit ekspektasian.
87
Page 484
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGMENTS, ESTIMATES AND ASSUMPTIONS
(lanjutan) (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Cadangan kerugian penurunan nilai dari kredit Allowance for impairment losses on loans and
dan pembiayaan/piutang syariah (lanjutan) sharia financing/receivables (continued)
Dalam melakukan peninjauan penurunan nilai, In carrying out the impairment review, the following
penilaian manajemen berikut diperlukan: management‟s judgements are required:
i. Penentuan apakah aset mengalami i. Determination whether the assets is impaired
penurunan nilai berdasarkan indikator tertentu based on certain indicators such as, amongst
seperti, antara lain, kesulitan keuangan others, financial difficulties of the debtor’s,
debitur, penurunan kualitas kredit; dan deterioration of the credit quality of the
debtor’s; and
ii. Penentuan umur kredit ekspektasian yang ii. Determination of expected credit life that
mencerminkan: reflect:
a. Jumlah yang tidak bias dan probabilitas a. An unbiased and probability-weighted
tertimbang yang ditentukan dengan amount that is determined by evaluating
mengevaluasi kemungkinan dari berbagai a range of possible outcomes;
hasil;
b. Nilai waktu dari uang. b. The time value of money.
Penurunan nilai untuk surat berharga Impairment of securities
Bank menentukan bahwa surat berharga memiliki The Bank determines that securities are impaired
kriteria penurunan nilai yang sama dengan aset based on the same criteria as financial assets
keuangan yang dicatat pada biaya perolehan carried at amortized cost.
diamortisasi.
Umur ekonomis dari aset tetap Useful lives of premises and equipment
Bank memperkirakan masa manfaat aset tetap The Bank estimates the useful lives of premises
berdasarkan periode dimana aset diharapkan akan and equipment based on the period over which the
tersedia untuk digunakan. Masa manfaat ekonomis assets are expected to be available-for-use. The
aset tetap ditinjau secara berkala dan diperbarui estimated useful lives of premises and equipment
jika memiliki ekspektasi yang berbeda dari are reviewed periodically and are updated if
perkiraan sebelumnya, karena kerusakan secara expectations differ from previous estimates due to
fisik dan teknis, atau keusangan secara komersial physical wear and tear, technical or commercial
dan legal atau batasan lainnya atas penggunaan obsolescence and legal or other limits on the use of
aset tersebut. the assets.
Selain hal tersebut, estimasi masa manfaat dari In addition, estimation of the useful lives of
aset tetap didasarkan pada penilaian secara premises and equipment is based on collective
kolektif dengan menggunakan praktik industri, assessment of industry practice, internal technical
teknik evaluasi internal dan pengalaman dengan evaluation and experience with similar assets.
aset serupa.
Tetap dimungkinkan, bagaimanapun, bahwa hasil It is possible, however, that future results of
masa depan dapat secara material dipengaruhi operations could be materially affected by changes
oleh perubahan estimasi yang disebabkan oleh in estimates brought about by changes in factors
perubahan faktor-faktor tersebut di atas. mentioned above.
Jumlah dan saat pencatatan biaya untuk setiap The amounts and timing of recorded expenses for
periode akan dipengaruhi oleh perubahan dari any period would be affected by changes in these
faktor dan keadaan saat pencatatan. Pengurangan factors and circumstances. The reduction in the
taksiran masa manfaat dari aset tetap akan estimated useful lives of premises and equipment
meningkatkan beban operasional yang diakui. would increase the recorded operating expenses.
88
Page 485
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGMENTS, ESTIMATES AND ASSUMPTIONS
(lanjutan) (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Jangka waktu sewa The lease term
Bank menentukan jangka waktu sewa sebagai The Bank determines the lease term as a non
jangka waktu sewa yang tidak dapat dibatalkan, cancellable lease term, along with the period
bersama dengan periode yang dicakup oleh opsi covered by the option to extend the lease if it is
untuk memperpanjang masa sewa jika dipastikan reasonably exercised, or any period covered by the
akan dilaksanakan, atau periode apa pun yang option to terminated the lease, if it is reasonable not
dicakup oleh opsi untuk menghentikan sewa, jika to exercise.
cukup wajar untuk tidak dilakukan.
Bank memiliki beberapa kontrak sewa yang The Bank has several leases that include extention
mencakup opsi perpanjangan dan penghentian option and termination of lease term. Bank
jangka waktu sewa. Bank menerapkan penilaian implements the assessment in evaluating whether
dalam mengevaluasi apakah dapat dipastikan jika it ensure to exercise the extention or termination
akan menggunakan opsi untuk memperpanjang option of lease. This done by taking into
atau menghentikan sewa. Hal tersebut dilakukan consideration of all relevant facts and
dengan mempertimbangkan seluruh fakta dan circumstances that provide economic incentives for
keadaan yang relevan yang memberikan insentif the extention or termination of the lease. After the
ekonomi untuk melakukan perpanjangan atau commencement date, the Bank assesses the lease
penghentian sewa. Setelah tanggal dimulainya, term, if there is an event or significant change in
Bank menilai kembali masa sewa, jika terdapat circumstances that are in control and affects
peristiwa atau perubahan signifikan dalam keadaan whether the Bank is reasonable to exercise the
yang berada dalam kendali dan mempengaruhi extention or termination option of the lease.
apakah Bank cukup pasti untuk mengeksekusi opsi
memperpanjang atau menghentikan sewa.
Penurunan nilai aset non-keuangan Impairment of non-financial assets
Bank mengevaluasi penurunan nilai aset non- The Bank assesses impairment of non-financial
keuangan apabila terdapat kejadian atau assets whenever events or changes in
perubahan keadaan yang mengindikasikan bahwa circumstances indicate that the carrying amount of
nilai tercatat aset non-keuangan tidak dapat non-financial asset may not be recoverable.
dipulihkan kembali.
Faktor-faktor penting yang dapat menyebabkan The factors that the Bank considers important which
penelaahan penurunan nilai adalah sebagai could trigger an impairment review include the
berikut: following:
a) Kinerja yang rendah secara signifikan jika a) significant underperformance relative to
dibandingkan dengan ekspektasi dari hasil expected historical or projected future operating
operasi historis maupun proyeksi hasil operasi results;
di masa yang akan datang;
b) perubahan yang signifikan dalam cara b) significant changes in the manner of use of the
penggunaan aset atau strategi bisnis secara acquired assets or the strategy for overall
keseluruhan; dan business; and
c) Industri atau tren ekonomi yang secara c) significant negative industry or economic
signifikan bernilai negatif. trends.
Bank mengakui kerugian penurunan nilai apabila The Bank recognizes an impairment loss whenever
nilai tercatat aset melebihi nilai yang dapat the carrying amount of an asset exceeds its
dipulihkan. recoverable amount.
89
Page 486
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI 3. USE OF SIGNIFICANT ACCOUNTING
DAN ASUMSI AKUNTANSI YANG SIGNIFIKAN JUDGMENTS, ESTIMATES AND ASSUMPTIONS
(lanjutan) (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Jumlah terpulihkan adalah nilai yang lebih tinggi The recoverable amount is the higher of an asset’s
antara nilai wajar dikurang biaya pelepasan dengan (or Cash Generating Unit’s) fair value less costs of
nilai pakai aset (atau unit penghasil kas). Jumlah disposals and its value in use. Recoverable
terpulihkan diestimasi untuk aset individual atau, amounts are estimated for individual assets or, if it
jika tidak memungkinkan, untuk unit penghasil kas is not possible, for the Cash Generating Unit to
yang mana aset tersebut merupakan bagian which the asset belongs.
daripada unit tersebut.
Pengakuan aset pajak tangguhan Recognition of deferred tax assets
Aset pajak tangguhan diakui untuk seluruh saldo Deferred tax assets are recognized for all unused
rugi fiskal yang belum digunakan sejauh terdapat tax losses and credits to the extent that it is probable
kemungkinan bahwa saldo rugi tersebut dapat that taxable income will be available against which
dikompensasikan terhadap penghasilan kena the losses can be utilized.
pajak di masa yang akan datang.
Pertimbangan manajemen yang signifikan Significant management judgment is required to
diperlukan untuk menentukan jumlah aset pajak determine the amount of deferred tax assets that
tangguhan yang dapat diakui, sesuai dengan saat can be recognized, based upon the likely timing and
dan jumlah penghasilan kena pajak di masa level of future taxable income together with future
mendatang seiring dengan strategi perencanaan tax planning strategies.
pajak.
Bank menelaah aset pajak tangguhan pada setiap The Bank reviews its deferred tax assets at each
tanggal laporan posisi keuangan dan mengurangi statement of financial position date and reduces the
jumlah tercatat dalam hal tidak adanya lagi carrying amount to the extent that it is no longer
kemungkinan bahwa penghasilan kena pajak yang probable that sufficient taxable income will be
cukup akan tersedia untuk mengkompensasi available to allow all or part of the deferred tax
sebagian atau seluruh aset pajak tangguhan. assets to be utilized.
Pertimbangan signifikan diperlukan dalam Significant judgement is required in determining the
menentukan provisi perpajakan provision for taxes
Bank menentukan provisi perpajakan berdasarkan The Bank provides for tax provision based on
estimasi atas kemungkinan adanya tambahan estimates whether the additional taxes will be due.
beban pajak. Jika hasil akhir dari hal ini berbeda Where the final tax outcome of these matters is
dengan jumlah yang dicatat semula, maka different from the amounts that were initially
perbedaan tersebut akan berdampak terhadap recorded, such differences will impact the profit/loss.
laba/rugi.
Nilai kini atas kewajiban pensiun Present value of retirement obligation
Biaya atas program pensiun dan imbalan pasca The cost of defined retirement pension plan and other
kerja lainnya ditentukan dengan perhitungan post employment benefits is determined using
aktuaris. actuarial valuations.
Perhitungan aktuaris melibatkan penggunaan The actuarial valuation involves making
asumsi mengenai tingkat diskonto, tingkat assumptions about discount rates, expected rates
pengembalian yang diharapkan dari aset, of return on assets, future salary increases,
kenaikan gaji di masa depan, tingkat kematian dan mortality rates and disability rate. Due to the long-
tingkat kecacatan. Karena program tersebut term nature of these plans, such estimates are
memiliki sifat jangka panjang, maka perkiraan subject to significant uncertainty.
tersebut memiliki ketidakpastian yang signifikan.
90
Page 487
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS 4. CASH
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount Notional amount
in foreign in foreign
currencies Ekuivalen/ currencies Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Rupiah 2.095.378 1.645.841 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 1.183.419 18.221 711.837 11.081 United States Dollar
Dolar Singapura 598.715 6.991 193.883 2.248 Singapore Dollar
Dolar Australia 279.700 2.943 99.490 1.050 Australian Dollar
Euro Eropa 94.220 1.605 34.410 570 European Euro
Pound Sterling Inggris 41.035 805 2.350 44 Great Britain Pound Sterling
Yen Jepang 5.497.000 598 1.310.000 154 Japanese Yen
Dolar Hong Kong 188.570 372 46.550 97 Hong Kong Dollar
Ringgit Malaysia 90.389 303 87.453 309 Malaysian Ringgit
Riyal Arab Saudi 34.040 140 19.573 81 Saudi Arabian Riyal
Renminbi 61.204 133 26.102 58 Renminbi
32.111 15.692
Total 2.127.489 1.661.533 Total
Saldo dalam mata uang Rupiah termasuk uang The Rupiah balance includes cash in ATMs
pada Anjungan Tunai Mandiri (ATM) sebesar (Automated Teller Machines) of Rp311,154 and
Rp311.154 dan Rp270.091, masing-masing pada Rp270,091, as of December 31, 2023 and 2022,
tanggal 31 Desember 2023 dan 2022. respectively.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount Notional amount
in foreign in foreign
currencies Ekuivalen/ currencies Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Rupiah 17.607.788 25.192.737 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 34.940.135 537.973 14.402.083 224.204 United States Dollar
Total 18.145.761 25.416.941 Total
Dalam giro pada Bank Indonesia termasuk giro Current accounts with Bank Indonesia include
yang didasarkan pada prinsip perbankan syariah current accounts based on sharia banking
sebesar Rp3.290.216 dan Rp3.381.362 masing- principles amounting to Rp3,290,216 and
masing pada tanggal 31 Desember 2023 dan 2022. Rp3,381,362 as of December 31, 2023 and 2022,
respectively.
91
Page 488
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. GIRO PADA BANK INDONESIA (lanjutan) 5. CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Rasio GWM Bank pada tanggal 31 Desember 2023 The minimum reserve requirement ratios of the
dan 2022 adalah sebagai berikut: Bank as of December 31, 2023 and 2022, are as
follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Konvensional Conventional
Rupiah Rupiah
Utama 6,04% 8,28% Primary
Harian 0,24% 0,18% Daily
Rata-rata 5,80% 8,10% Average
PLM 9,66% 16,17% PLM
Dolar Amerika Serikat 4,40% 4,13% United States Dollar
Syariah Sharia
Rupiah 6,10% 7,76% Rupiah
Saldo giro pada Bank Indonesia disediakan untuk Current accounts with Bank Indonesia are
memenuhi persyaratan Giro Wajib Minimum (GWM) maintained to comply with Bank Indonesia’s
dari Bank Indonesia. Minimum Legal Reserve Requirements (GWM).
Rasio GWM pada tanggal 31 Desember 2023 dan The calculation of the GWM ratios as of
2022 dihitung berdasarkan Peraturan Bank December 31, 2023 and 2022 is based on Bank
Indonesia No. 20/3/PBI/2018 tanggal 29 Maret 2018 Indonesia regulation (PBI) No. 20/3/PBI/2018 dated
yang telah diubah beberapa kali, terakhir dengan March 29, 2018, which has been amended several
PBI No. 24/4/PBI/2022 tanggal 25 Februari 2022. times, the latest with PBI No. 24/4/PBI/2022 dated
PBI tersebut dijelaskan oleh Peraturan Anggota February 25, 2022. The PBI is explained by
Dewan Gubernur (PADG) No. 20/10/PADG/2018 Regulations of Members of the Board of Governors
tanggal 31 Mei 2018 sebagaimana telah diubah (PADG) No. 20/10/PADG/2018 dated May 31, 2018
beberapa kali dengan PADG No.20/30/PADG/2018 which has been amended several times with PADG
tanggal 30 November 2018, PADG No. No. 20/30/PADG/2018 dated November 30, 2018,
21/14/PADG/2019 tanggal 26 Juni 2019 PADG No. 21/14/PADG/2019 dated June 26, 2019
sebagaimana telah diubah beberapa kali dengan which has been amended several times with PADG
PADG No. 21/27/PADG/2019 tanggal No. 21/27/PADG/2019 dated December 26, 2019,
26 Desember 2019, PADG No. 22/2/PADG/2020 PADG No. 22/2/PADG/2020 dated March 13 2020
tanggal 13 Maret 2020, PADG No. PADG No. 22/10/PADG/2020 dated April 30, 2020,
22/10/PADG/2020 tanggal 30 April 2020, PADG No. PADG No. 22/19/PADG/2020 dated July 29, 2020,
22/19/PADG/2020 tanggal 29 Juli 2020, PADG PADG No.23/27/PADG/2021 dated December 21,
No.23/27/PADG/2021 tanggal 21 Desember 2021, 2021, PADG No. 24/3/PADG/2022 dated March 1,
PADG No. 24/3/PADG/2022 tanggal 1 Maret 2022, 2022, PADG No. 24/8/PADG/2022 dated June 30,
PADG No. 24/8/PADG/2022 tanggal 30 Juni 2022, 2022, PADG No. 2 year of 2023 dated March 24,
PADG No. 2 Tahun 2023 tanggal 24 Maret 2023 dan 2023 and the latest amendment by PADG No.12
perubahan terakhir pada PADG No. 12 Tahun 2023 year of 2023 dated October 1, 2023 regarding
tanggal 1 Oktober 2023 tentang “Giro Wajib “Minimum Statutory Reserve Requirements in
Minimum dalam Rupiah dan Valuta Asing bagi Bank Rupiah and Foreign Currencies of Conventional
Umum Konvensional, Bank Umum Syariah, dan Unit Commercial Banking, Sharia Commercial Banking
Usaha Syariah”. and Sharia Business Units”.
92
Page 489
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. GIRO PADA BANK INDONESIA (lanjutan) 5. CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Bank Indonesia melakukan penguatan kebijakan Bank Indonesia has strengthened incentive policy to
insentif untuk mendorong peranan perbankan dalam stimulate the role of banks in financing priority
pembiayaan kepada sektor prioritas sesuai sectors in accordance with Bank Indonesia
Peraturan Bank Indonesia (PBI) No. 24/5/PBI/2022 Regulation (PBI) No. 24/5/PBI/2022 regarding
tentang Insentif bagi Bank yang Memberikan Incentives for Banks Providing Funds for Certain
Penyediaan Dana untuk Kegiatan Ekonomi Tertentu and Inclusive Economic Activities dated February
dan Inklusif tanggal 25 Februari 2022, sebagaimana 25, 2022, as further regulated through PADG No.
diatur lebih lanjut melalui PADG No. 24/4/PADG/2022 dated March 1, 2022 as amended
24/4/PADG/2022 tanggal 1 Maret 2022 by the latest amendment of PADG No. 1 of 2023
sebagaimana telah diubah dengan perubahan dated February 15, 2023, and the latest amendment
terakhir PADG No. 1 Tahun 2023 tanggal 15 by PADG No. 11 year of 2023 dated September 27,
Februari 2023 dan perubahan terakhir PADG No. 11 2023 regarding “Regulations for Implementing
tahun 2023 tanggal 27 September 2023 tentang Macroprudential Liquidity Incentive Policy” Bank
“Peraturan Pelaksanaan Kebijakan Insentif Indonesia provides incentives in the form of leniency
Likuiditas Makroprudensial” Bank Indonesia on the obligation to fulfill the statutory reserve in
memberikan insentif berupa kelonggaran atas rupiah which must be fulfilled on a daily basis of
kewajiban pemenuhan GWM dalam rupiah yang 3.20% (three point two percent) and the obligation
wajib dipenuhi secara harian sebesar 3,20% (tiga to fulfill the statutory reserve in rupiah based on
koma dua persen) dan kewajiban pemenuhan GWM sharia principles is 2.50% (two point five percent).
dalam rupiah berdasarkan prinsip syariah sebesar This incentive is given to Banks that provide funds
2,50% (dua koma lima persen). Insentif bagi Bank for certain and inclusive economic activities as
yang melakukan penyediaan dana untuk kegiatan stipulated by Bank Indonesia and are valid from
ekonomi tertentu dan inklusif ditetapkan oleh Bank December 1, 2023 to February 29, 2024.
Indonesia dan berlaku mulai 1 Desember 2023
sampai dengan 29 Februari 2024.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, based on the
sesuai dengan ketentuan Bank Indonesia tersebut di above Bank Indonesia regulations, the Bank is
atas, Bank harus memenuhi persyaratan GWM required to maintain primary GWM in Rupiah
Utama dalam Rupiah masing-masing sebesar amounting to 5.80% and 8.10%, respectively, while
5,80% dan 8,10%, sedangkan untuk mata uang GWM for foreign currency amounting to 4.00% and
asing masing-masing sebesar 4,00% dan 4,00%. 4.00%, respectively. PLM amounting to 5.00% and
Untuk PLM adalah sebesar 5,00% dan 6,00% dalam 6.00% in Rupiah as of December 31, 2023 and
Rupiah pada tanggal 31 Desember 2023 dan 2022. 2022.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, based on the
sesuai dengan ketentuan Bank Indonesia tersebut Bank Indonesia regulations, for sharia principle,
berdasarkan prinsip syariah Bank harus memenuhi The Bank is required to maintain GWM in Rupiah of
persyaratan GWM dalam Rupiah masing-masing 5.00% and 7.50%. For foreign currencies of 1.00%
sebesar 5,00% dan 7,50%. Untuk mata uang asing and 1.00%, respectively.
masing-masing sebesar 1,00% dan 1,00%.
93
Page 490
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. GIRO PADA BANK INDONESIA (lanjutan) 5. CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Pada tanggal-tanggal 31 Desember 2023 dan As of December 31, 2023 and 2022, The Bank must
2022, Bank juga harus memenuhi Peraturan Bank also comply with Bank Indonesia Regulation (PBI)
Indonesia (PBI) No. 20/4/PBI/2018 tanggal 29 No. 20/4/PBI/2018 dated March 29, 2018 regarding
Maret 2018 tentang “Rasio Intermediasi “Macroprudential Intermediation Ratios and
Makroprudensial dan Penyangga Likuiditas Macroprudential Liquidity Buffers for Conventional
Makroprudensial bagi Bank Umum Konvensional, Commercial Banks, Sharia Commercial Banks, and
Bank Umum Syariah, dan Unit Usaha Syariah” Sharia Business Unit” which has been amended
sebagaimana telah diubah dengan PBI No. with PBI 21/12/PBI/2019 dated November 25,
21/12/PBI/2019 tanggal 25 November 2019, PBI 2019, PBI No. 22/17/PBI/2020 dated September
No. 22/17/PBI/2020 tanggal 30 September 2020, 30, 2020 and PBI 24/16/PBI/2022 dated November
dan PBI No.24/16/PBI/2022 tanggal 1 November 1, 2022, which is explained through PADG
2022 yang dijelaskan melalui Peraturan Anggota No. 21/22/PADG/2019 dated November 28, 2019
Dewan Gubernur No.21/22/PADG/2019 tanggal 28 which has been amended with PADG
November 2019 yang telah diubah dengan PADG No. 21/11/PADG/2020 dated April 29, 2020, PADG
No. 21/11/PADG/2020 tanggal 29 April 2020, No. 22/30/PADG/2020 dated October 5, 2020,
PADG 22/30/PADG/2020 tanggal 5 Oktober 2020, PADG No. 23/7/PADG/2021 dated April 26, 2021,
PADG No. 23/7/PADG/2021 tanggal 26 April 2021, PADG No. 23/31/PADG/2021 dated December 31,
PADG No. 23/31/PADG/2021 tanggal 31 2021 and the latest amendment by PADG
Desember 2021 dan perubahan terakhir PADG No. 24/14/PADG/2022 dated November 1, 2022
24/14/PADG/2022 tanggal 1 November 2022 concerning “Macroprudential Intermediation Ratio
tentang “Rasio Intermediasi Makroprudensial dan and Macroprudential Liquidity Buffer for
Penyangga Likuiditas Makroprudensial bagi Bank Conventional Commercial Banks, Sharia
Umum Konvensional, Bank Umum Syariah, dan Commercial Banks, and Sharia Business Units”.
Unit Usaha Syariah”.
GWM Primer adalah simpanan minimum yang Primary Minimum Statutory Reserve is a minimum
wajib dipelihara oleh Bank dalam bentuk saldo reserve that should be maintained by the Bank in
Rekening Giro pada Bank Indonesia. GWM Current Accounts with Bank Indonesia. Secondary
Sekunder dan Penyangga Likuiditas Minimum Statutory Reserve and Macroprudential
Makroprudensial (PLM) adalah cadangan minimum Liquidity Buffer are the minimum reserves that
yang wajib dipelihara oleh Bank berupa Sertifikat should be maintained by the Bank which comprise
Bank Indonesia (SBI), Surat Utang Negara (SUN), of Certificates of Bank Indonesia (SBI),
Surat Berharga Syariah Negara (SBSN) dan/atau Government Debenture Debt (SUN), Sharia
excess reserve yang merupakan kelebihan saldo Government Securities (SBSN), and/or excess
Rekening Giro Rupiah Bank dari GWM Primer, reserve which represents the excess reserve of the
GWM LFR dan Rasio Intermediasi Bank’s Current Accounts in Rupiah over the
Makroprudensial (RIM). GWM LFR dan RIM adalah Primary Minimum Statutory Reserve, Minimum
tambahan simpanan minimum yang wajib Statutory Reserve on LFR and Macroprudential
dipelihara oleh Bank dalam bentuk saldo Rekening Intermediation Ratio (RIM). Minimum Statutory
Giro pada Bank Indonesia, jika LFR dan RIM target Reserve on LFR and RIM is the additional reserve
Bank Indonesia (84%) atau jika di atas maksimum that should be maintained by the Bank in the form
LFR dan RIM target BI (94%) dan Kewajiban of Current Accounts with Bank Indonesia, if the
Penyediaan Modal Minimum (KPMM) Bank lebih Bank’s LFR and RIM is below the minimum of LFR
kecil dari KPMM Insentif BI sebesar 14%. and RIM targeted by Bank Indonesia (84%) or if the
Bank’s LFR and RIM is above the maximum of LFR
and RIM targeted by BI (94%) and the Capital
Adequacy Ratio (CAR) is below BI requirement of
14%.
Bank telah memenuhi ketentuan Bank Indonesia The Bank has complied with Bank Indonesia
tentang Giro Wajib Minimum pada tanggal-tanggal regulations concerning the minimum reserve
31 Desember 2023 dan 2022. requirements as of December 31, 2023 and 2022.
Sisa umur jatuh tempo atas giro pada Bank The remaining period of current accounts with Bank
Indonesia dikategorikan sebagai kurang dari satu Indonesia is categorized as less than one month
bulan (Catatan 46). (Note 46).
94
Page 491
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
a. Berdasarkan mata uang a. By currency
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount Notional amount
in foreign in foreign
currencies Ekuivalen/ currencies Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Rupiah 234.046 540.052 Rupiah
Mata uang asing Foreign currencies
Yen Jepang 7.806.707.206 849.955 3.825.323.896 450.661 Japanese Yen
Dolar Amerika Serikat 48.194.949 742.058 19.465.688 304.746 United States Dollar
Australia Dollar 16.604.307 174.690 4.480.725 47.307 Australian Dollar
Pound Sterling Inggris 4.344.397 85.266 3.372.747 63.361 Great Britain Pound Sterling
Euro Eropa 4.801.220 81.805 104.380 30.893 European Euro
Singapura Dollar 2.758.939 32.214 2.950.598 34.206 Singapore Dollar
Renminbi 1.550.357 3.364 460.499 1.031 Renminbi
1.969.352 932.205
Total 2.203.398 1.472.257 Total
Dikurangi cadangan Less allowance for
kerugian penurunan nilai (1.804) (1.747) impairment losses
Neto 2.201.594 1.470.510 Net
b. Berdasarkan bank b. By bank
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah Rupiah
Pihak Ketiga Third Parties
PT Bank Maybank Indonesia Tbk 189.189 215.125 PT Bank Maybank Indonesia Tbk
PT Bank Central Asia Tbk 32.948 263.538 PT Bank Central Asia Tbk
Standard Chartered Bank, Jakarta 10.179 46.579 Standard Chartered Bank, Jakarta
Citibank N.A., Jakarta 925 925 Citibank N.A., Jakarta
Lainnya 357 337 Others
233.598 526.504
Pihak Berelasi (Catatan 43) Related Parties (Note 43)
PT Bank Syariah Indonesia Tbk 200 1.198 PT Bank Syariah Indonesia Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 183 - (Persero) Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 52 12.350 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 13 - PT Bank Mandiri (Persero) Tbk
448 13.548
95
Page 492
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
b. Berdasarkan bank (lanjutan) b. By bank (continued)
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Mata uang asing Foreign currencies
Pihak Ketiga Third Parties
Standard Chartered Bank 600.159 325.746 Standard Chartered Bank
PT Bank ANZ Indonesia 174.690 47.307 PT Bank ANZ Indonesia
PT Bank Central Asia Tbk 108.146 27.410 PT Bank Central Asia Tbk
PT Bank DBS Indonesia 32.214 34.206 PT Bank DBS Indonesia
PT Bank ICBC Indonesia 3.364 1.031 PT Bank ICBC Indonesia
Indonesische Overzeese Indonesische Overzeese
Bank N.V., Amsterdam 1.778 1.731 Bank N.V., Amsterdam
920.351 437.431
Pihak Berelasi (Catatan 43) Related Parties (Note 43)
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 901.410 457.512 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 147.591 37.262 PT Bank Mandiri (Persero) Tbk
1.049.001 494.774
Total 2.203.398 1.472.257 Total
Dikurangi cadangan kerugian Less allowance
penurunan nilai (1.804) (1.747) for impairment losses
Neto 2.201.594 1.470.510 Net
Dalam giro pada bank lain termasuk giro yang Current accounts with other banks include
didasarkan pada prinsip perbankan syariah current accounts based on sharia banking
sebesar Rp200 dan Rp1.198, masing-masing principles amounting to Rp200 and Rp1,198, as
pada tanggal 31 Desember 2023 dan 2022. of December 31, 2023 and 2022, respectively.
Berikut adalah perubahan giro pada bank lain Presented below is the movements in
dengan klasifikasi biaya perolehan diamortisasi amortized cost of current account with other
untuk tahun yang berakhir pada tanggal banks for the years ended as of
31 Desember 2023 dan 2022: December 31, 2023 and 2022, respectively:
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Current Accounts with
Giro pada Bank Lain Other Banks
Saldo awal 1.469.328 - 1.731 1.198 1.472.257 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 732.092 - 47 (998) 731.141 carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli - - - - - originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya - - - - - assets
Saldo akhir tahun 2.201.420 - 1.778 200 2.203.398 Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
96
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
b. Berdasarkan bank (lanjutan) c. By bank (continued)
Berikut adalah perubahan giro pada bank lain Presented below is the movements in
dengan klasifikasi biaya perolehan diamortisasi amortized cost of current account with other
untuk tahun yang berakhir pada tanggal 31 banks for the year ended as of December 31,
Desember 2023 dan 2022 (lanjutan): 2023 and 2022, respectively (continued):
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Current Accounts with
Giro pada Bank Lain Other Banks
Saldo awal 1.094.220 - 1.682 896 1.096.798 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 358.406 - 49 302 358.757 carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 16.702 - - - 16.702 originated or purchased
Saldo akhir tahun 1.469.328 - 1.731 1.198 1.472.257 Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
c. Tingkat suku bunga rata-rata per tahun untuk c. Average annual interest rates for current
giro pada bank lain adalah sebagai berikut: accounts with other banks are as follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah 0,69% 0,19% Rupiah
Mata uang asing 0,00% 0,00% Foreign currencies
d. Kolektibilitas d. Collectibility
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
kolektibilitas giro pada bank lain adalah sebagai collectibility of current accounts with other
berikut: banks are as follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Lancar 2.201.620 1.470.526 Current
Macet 1.778 1.731 Loss
Total 2.203.398 1.472.257 Total
Dikurangi cadangan kerugian Less allowance
penurunan nilai (1.804) (1.747) for impairment losses
Neto 2.201.594 1.470.510 Net
e. Pada tanggal 31 Desember 2023 dan 2022, e. As of December 31, 2023 and 2022, there are
tidak terdapat saldo giro pada bank lain yang no current accounts with other banks which
digunakan sebagai agunan. are pledged as collateral.
97
Page 494
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
f. Perubahan cadangan kerugian penurunan nilai f. The movements in the allowance for
giro pada bank lain adalah sebagai berikut: impairment losses on current accounts with
other banks are as follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Saldo awal tahun 1.747 1.698 Balance at beginning of year
Penyisihan (pemulihan) Provision (reversal)
kerugian penurunan selama for impairment losses
tahun berjalan (Catatan 33) 57 49 during the year (Note 33)
Saldo akhir tahun 1.804 1.747 Balance at the end of year
*) Termasuk selisih kurs karena penjabaran mata uang asing *) Including exchange difference on translation of foreign currency
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Current Accounts with
Giro pada Bank Lain Other Banks
Saldo awal 14 - 1.731 2 1.747 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penurunan nilai 10 47 - 57 impairment losses
Saldo akhir tahun 24 - 1.778 2 1.804 Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Current Accounts with
Giro pada Bank Lain Other Banks
Saldo awal 14 - 1.682 2 1.698 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penurunan nilai - - 49 - 49 impairment losses
Saldo akhir tahun 14 - 1.731 2 1.747 Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
Manajemen berpendapat bahwa jumlah The management believes that the allowance
cadangan kerugian atas giro pada bank lain for impairment losses provided on current
yang dibentuk telah memadai. accounts with other banks is adequate.
g. Informasi mengenai klasifikasi aset keuangan g. Information with respect to classification of
yang mengalami penurunan nilai dan tidak impaired and not impaired of financial assets
mengalami penurunan nilai diungkapkan pada are disclosed in Note 46.
Catatan 46.
98
Page 495
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
a. Berdasarkan mata uang dan jenis a. Based on currency and type
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah Rupiah
Pihak Ketiga Third Parties
Deposit Facility Bank Indonesia 8.998.689 2.499.670 Deposit Facility Bank Indonesia
Deposit Facility Syariah Deposit Facility Sharia
Bank Indonesia 3.150.000 2.078.000 Bank Indonesia
Inter-bank call Money Inter-bank call Money
Term Deposit Bank Indonesia - 7.998.224 Term Deposit Bank Indonesia
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Timur Tbk - 400.000 Jawa Timur Tbk
12.148.689 12.975.894
Pihak Berelasi (Catatan 43) Related Party (Note 43)
Tabungan Savings Deposits
PT Bank Mandiri (Persero) Tbk 61 61 PT Bank Mandiri (Persero) Tbk
61 61
Mata uang asing Foreign currencies
Pihak Ketiga Third Parties
Term Deposit Bank Indonesia 18.412.372 - Term Deposit Bank Indonesia
18.412.372 -
Total 30.561.122 12.975.955 Total
Dalam penempatan pada Bank Indonesia dan As of December 31, 2023 and 2022,
bank lain termasuk penempatan yang placements with Bank Indonesia and other
didasarkan pada prinsip perbankan syariah banks include placements based on sharia
sebesar Rp3.150.000 dan Rp2.078.000, banking principles amounting to Rp3,150,000
masing-masing pada tanggal 31 Desember and Rp2,078,000, respectively.
2023 dan 2022.
b. Berdasarkan sisa umur hingga jatuh tempo b. Based on remaining period until maturity
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
≤ 1 bulan 30.561.122 12.975.955 ≤ 1 month
Total 30.561.122 12.975.955 Total
99
Page 496
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
c. Tingkat suku bunga rata-rata per tahun untuk c. Average annual interest rates for placement
penempatan pada Bank Indonesia dan bank with Bank Indonesia and other banks:
lain:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah 5,23% 3,47% Rupiah
Mata Uang Asing 5,24% 0,96% Foreign Currencies
d. Seluruh penempatan pada bank lain dan Bank d. All placements with other banks and Bank
Indonesia pada tanggal-tanggal 31 Desember Indonesia as of December 31, 2023 and 2022,
2023 dan 2022 diklasifikasikan sebagai lancar. are classified as current.
e. Manajemen berpendapat bahwa cadangan e. Management believes no allowance for
kerugian penurunan nilai tidak diperlukan pada impairment losses is required as of December
tanggal 31 Desember 2023 dan 2022, karena 31, 2023 and 2022, because management
manajemen berkeyakinan bahwa penempatan believes that placements with Bank Indonesia
pada Bank Indonesia dan bank lain dapat and other banks are fully collectible.
ditagih.
f. Informasi mengenai klasifikasi aset keuangan f. Information with respect to classification of
yang mengalami penurunan nilai dan tidak impaired and not impaired of financial assets
mengalami penurunan nilai diungkapkan pada are disclosed in Note 46.
Catatan 46.
8. EFEK-EFEK 8. SECURITIES
a. Berdasarkan tujuan, pihak berelasi dan pihak a. Based on purpose, related party and third
ketiga party
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pihak Ketiga Third Parties
Diukur pada nilai wajar
melalui laba rugi 1.042.013 793.831 Fair value through profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 406.144 - comprehensive income
Diukur pada biaya perolehan
di amortisasi 6.611 79.278 Amortized cost
1.454.768 873.109
Pihak Berelasi (Catatan 43) Related Party (Note 43)
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 1.522.192 655.293 comprehensive income
Diukur pada biaya perolehan
di amortisasi 2.328.913 194.766 Amortized cost
3.851.105 850.059
Total 5.305.873 1.723.168 Total
Cadangan kerugian Allowance for
penurunan nilai (22.903) (2.399) impairment losses
Neto 5.282.970 1.720.769 Net
100
Page 497
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
b. Berdasarkan mata uang, jenis dan penerbit b. Based on currency, type and issuer
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Pihak Ketiga Third Parties
Reksadana Mutual Funds
PT Syailendra Capital - 100.486 PT Syailendra Capital
PT Berdikari Manajemen PT Berdikari Manajemen
Investasi - 100.470 Investasi
PT Batavia Prosperindo PT Batavia Prosperindo
Aset Manajemen - 100.460 Aset Manajemen
Sekuritas Dollar Amerika Serikat United Stated Dollar Securities
Bank Indonesia 307.510 - Bank Indonesia
Sekuritas Rupiah Rupiah Securities
Bank Indonesia 194.060 - Bank Indonesia
Efek Beragun Aset Asset Backed Securities
KIK - SP -BTN 05 KIK EBA - SP - BTN 05
Kelas B 161.407 176.898 Class B
EBA - SP - BTN04 EBA - SP - BTN04
Kelas B 88.598 95.685 Class B
EBA - SP - BTN08 EBA - SP – BTN08
Kelas B 75.307 - Class B
EBA - SP - BTN02 EBA - SP - BTN02
Kelas B 59.833 50.520 Class B
KIK - SP -BTN 07 KIK EBA - SP - BTN 07
Kelas B 54.409 52.238 Class B
EBA - SP - BTN06 EBA - SP - BTN06
Kelas B 51.667 64.494 Class B
EBA - SP - BTN03 EBA - SP - BTN03
Kelas B 49.222 52.580 Class B
1.042.013 793.831
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Pihak Ketiga Third Parties
Reksadana Terproteksi Protected Mutual Funds
PT Batavia Prosperindo Aset PT Batavia Prosperindo Aset
Manajemen Manajemen
BATAVIA MAX 51 203.822 - BATAVIA MAX 51
PT Manulife Aset Manajemen PT Manulife Aset Manajemen
Indonesia Indonesia
MANULIFE PDU V 202.322 - MANULIFE PDU V
406.144 -
Pihak Berelasi (Catatan 43) Related Parties (Note 43)
Obligasi Bonds
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) (Persero)
Sukuk Tahap II Seri B 2017 51.125 52.424 Sukuk Phase II Series B 2017
PT Waskita Karya (Persero) Tbk PT Waskita Karya (Persero) Tbk
Tahap IV Seri A 2022 49.935 48.672 Phase IV Series A 2022
PT Pegadaian PT Pegadaian
Sukuk Mudharabah IV 2021 30.000 30.603 Sukuk Mudharabah IV 2021
Sukuk Mudharabah II 2022 27.745 28.028 Sukuk Mudharabah II 2022
101
Page 498
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
b. Berdasarkan mata uang, jenis dan penerbit b. Based on currency, type and issuer
(lanjutan) (continued)
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain (lanjutan) comprehensive income (continued)
Rupiah (lanjutan) Rupiah (lanjutan)
Pihak Berelasi (Catatan 43) Related Parties (Note 43)
Obligasi Bonds
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk (Persero) Tbk
Tahap II Seri D 2017 26.373 26.598 Phase II Series D 2017
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) Finansial (Persero)
Tahap I Seri B 2021 24.962 24.647 Phase I Series B 2021
Tahap II 2021 24.656 24.635 Phase II 2021
PT Bank Mandiri Taspen PT Bank Mandiri Taspen
Tahap II Seri B 2021 20.139 20.108 Phase II Series B 2021
Reksadana Terproteksi Protected Mutual Funds
PT Bahana TCW Investment PT Bahana TCW Investment
Management Management
Bahana Centrum Protected RDT Bahana Centrum Protected
Fund 232 307.647 - Fund 232
PT BNI Asset Management PT BNI Asset Management
BNI AM Proteksi Amarilis 305.072 - RDT BNI AM Proteksi Amarilis
PT Danareksa Investment PT Danareksa Investment
Management Management
Danareksa Proteksi 86 254.105 - RDT Danareksa Proteksi 86
Medium Term Notes Medium Term Notes
Perum Perumnas Perum Perumnas
Tahap III Seri A 2018 100.000 103.083 Phase III Series A 2018
1.221.759 358.798
Mata Uang Asing Foreign Currencies
Dolar Amerika Serikat United States Dollar
Pihak Berelasi (Catatan 43) Related Parties (Note 43)
Obligasi Bonds
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Euro Medium Euro Medium
Term Notes (EMTN)-2024 61.242 60.977 Term Notes (EMTN)-2024
Term Notes (EMTN)-2025 30.565 30.434 Term Notes (EMTN)-2025
PT Perusahaan Gas Negara PT Perusahaan Gas Negara
(Persero) Tbk (Persero) Tbk
Unsecured Fixed 50.638 50.944 Unsecured Fixed
PT Pertamina (Persero) PT Pertamina (Persero)
Senior Unsecured Notes Senior Unsecured Notes
Due 2030 28.044 27.093 Due 2030
Due 2050 38.295 36.038 Due 2050
PT Pelabuhan Indonesia II PT Pelabuhan Indonesia II
(Persero) (Persero)
Senior Notes - 2025 15.122 15.028 Senior Notes - 2025
Medium Term Notes Medium Term Notes
Lembaga Pembiayaan Lembaga Pembiayaan
Ekspor Indonesia Ekspor Indonesia
EMTN Programme EMTN Programme
Indonesia Eximbank - 2017 76.527 75.981 Indonesia Eximbank - 2017
300.433 296.495
1.522.192 655.293
1.928.336 655.293
102
Page 499
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
b. Berdasarkan mata uang, jenis dan penerbit b. Based on currency, type and issuer
(lanjutan) (continued)
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Diukur pada biaya perolehan
di amortisasi Amortized cost
Rupiah Rupiah
Pihak Ketiga Third Parties
Obligasi Bonds
PT Bank Pembangunan PT Bank Pembangunan
Daerah Jawa Barat dan Banten Tbk Daerah Jawa Barat dan Banten Tbk
Tahap II Seri B 2018 - 77.150 Phase II Series B 2018
PT Berlian Laju Tanker PT Berlian Laju Tanker
Sukuk Ijarah 2007 - 2.000 Sukuk Ijarah 2007
Surat Kredit Berdokumen Domestic Documentary
Dalam Negeri (SKBDN) 6.611 128 Letters of Credit
6.611 79.278
Pihak Berelasi (Catatan 43) Related Parties (Note 43)
Obligasi Bonds
PT Bank Mandiri Taspen PT Bank Mandiri Taspen
Tahap II Seri A 2021 25.076 25.338 Phase II Series A 2021
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Tahap III 2018 - 5.027 Phases III 2018
Medium Term Notes Medium Term Notes
PT Bahana Pembinaan Usaha PT Bahana Pembinaan Usaha
Indonesia (Persero) 50.000 50.000 Indonesia (Persero)
PT Dayamitra PT Dayamitra
Telekomunikasi 50.000 - Telekomunikasi
Reksadana Mutual Funds
PT Permodalan Nasional PT Permodalan Nasional
Madani Investment Madani Investment
Management 100.000 100.000 Management
Sukuk Sukuk
PT Angkasa Pura I PT Angkasa Pura I
Tahap I 2023 (catatan 11.g) 1.465.771 - Phase I 2023 (note 11. g)
Surat Kredit Berdokumen Domestic Documentary
Dalam Negeri (SKBDN) 638.066 14.401 Letters of Credit
2.328.913 194.766
2.335.524 274.044
Total 5.305.873 1.723.168 Total
Cadangan kerugian Allowance for
penurunan nilai (22.903) (2.399) impairment losses
Neto 5.282.970 1.720.769 Net
103
Page 500
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
b. Berdasarkan mata uang, jenis dan penerbit b. Based on currency, type and issuer
(lanjutan) (continued)
Berikut adalah perubahan efek-efek yang Presented below is the movements in
diukur pada nilai wajar melalui penghasilan securities at fair value through other
komprehensif lainnya dan yang diukur pada comprehensive income and at amortized cost
biaya perolehan diamortisasi untuk tahun yang for the years ended December 31, 2023 and
berakhir 31 Desember 2023 dan 2022: 2022:
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek Securities
Saldo awal 814.400 - - 114.937 929.337 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 30.357 - - (2.185) 28.172 carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 3.469.043 - - - 3.469.043 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (160.692) - - - (160.692) assets
Aset keuangan yang dihapusbuku (2.000) (2.000) Writte-off financial assets
Saldo akhir tahun 4.153.108 - - 110.752 4.263.860 Balance at the end of year
*) Tidak menerapkan PSAK No. 71, ”Instrumen Keuangan” *) Not applying SFAS No. 71, ”Financial Instruments”
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek Securities
Saldo awal 1.432.209 - - 111.751 1.543.960 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (442.631) - - 143 (442.488) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 761.634 - - 28.176 789.810 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (936.812) - - (25.133) (961.945) assets
Saldo akhir tahun 814.400 - - 114.937 929.337 Balance at the end of year
*) Tidak menerapkan PSAK No. 71, ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
c. Jatuh tempo dan suku bunga c. Maturity and interest rate
Suku Bunga/
Bagi Hasil
Per Tahun/
Tanggal Annual
Jenis/ Jatuh Tempo/ Interest Rate/
Penerbit Type Maturity Date Profit Sharing Issuer
Rupiah Rupiah
PT Bank Pembangunan PT Bank Pembangunan
Jawa Barat dan Banten Tbk 28 September/ 9,50% tetap/ Jawa Barat dan Banten Tbk
Tahap II 2018 B Obligasi/Bonds September 28, 2023 fixed Phase II 2018
PT Berlian Laju Tanker Tbk 5 Juli/ 10,35% tetap/ PT Berlian Laju Tanker Tbk
Sukuk Ijarah 2007 Obligasi/Bonds July 5, 2012 fixed Sukuk Ijarah 2007
Perum Perumnas Perum Perumnas
MTN Tahap III 10 Desember/ 11,85% tetap/ MTN Phase III
Tahun 2018 Seri A Medium Term Notes December 10, 2026 fixed Year 2018 Series A
PT Angkasa Pura I PT Angkasa Pura I
Sukuk Wakalah 29 Oktober/ 2,25% tetap/ Sukuk Wakalah
Bi Al-Istitsmar 2023 Obligasi/Bonds October 27, 2033 fixed Bi Al-Istitsmar 2023
PT Bahana Pembinaan Usaha PT Bahana Pembinaan Usaha
Indonesia (Persero) 2 November/ 9,00% tetap/ Indonesia (Persero)
MTN Tahun 2022 Seri A Medium Term Notes November 2, 2027 fixed MTN Year 2022 Series A
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 11 April/ 8,80% tetap/ (Persero) Tbk
Tahap II Seri D 2017 Obligasi/Bonds April 11, 2027 fixed Phase II Series D 2017
104
Page 501
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
c. Jatuh tempo dan suku bunga (lanjutan) c. Maturity and interest rate (continued)
Suku Bunga/
Bagi Hasil
Per Tahun/
Tanggal Annual
Jenis/ Jatuh Tempo/ Interest Rate/
Penerbit Type Maturity Date Profit Sharing Issuer
Rupiah Rupiah
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 21 September/ 8,50% tetap/ (Persero) Tbk
Tahap III 2018 Obligasi/Bonds September 21, 2023 fixed Phase III 2018
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) 17 November/ 6,00% tetap/ Finansial (Persero)
Tahap II 2021 Obligasi/Bonds November 17, 2026 fixed Phase II 2021
8 Juli/ 6,40% tetap/
Tahap I Seri B 2021 Obligasi/Bonds July 8, 2026 fixed Phase I Series B 2021
PT Bank Mandiri Taspen 28 April/ 6,50% tetap/ PT Bank Mandiri Taspen
Tahap II Seri A 2021 Obligasi/Bonds April 28, 2024 fixed Phase II Series A 2021
26 April/ 7,25% tetap/
Tahap II Seri B 2021 Obligasi/Bonds April 26, 2026 fixed Phase II Series B 2021
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) 3 November/ 8,20% tetap/ (Persero)
Sukuk Tahap II Seri B 2017 Obligasi/Bonds November 3, 2027 fixed Sukuk Phase II Series B 2017
PT Waskita Karya Realty 12 Mei/ 6,65% tetap/ PT Waskita Karya Realty
Seri A 2022 Obligasi/Bonds May 12, 2027 fixed Series A 2022
PT Pegadaian PT Pegadaian
(Persero) 6 April/ 6,00% tetap/ (Persero)
Sukuk Mudharabah IV 2021 Obligasi/Bonds April 6, 2024 fixed Sukuk Mudharabah IV 2021
16 Agustus/ 5,75% tetap/
Sukuk Mudharabah II 2022 Obligasi/Bonds August 16, 2025 fixed Sukuk Mudharabah II 2022
PT Dayamitra PT Dayamitra
Telekomunikasi Tbk 6 Oktober/ 6,20% tetap/ Telekomunikasi Tbk
MTN Tahun 2023 Medium Term Notes October 6, 2024 fixed MTN Tahun 2023
Mata Uang Asing Foreign Currencies
Dolar Amerika Serikat United States Dollar
Lembaga Pembiayaan Lembaga Pembiayaan
Ekspor Indonesia Ekspor Indonesia
EMTN Programme Indonesia 6 April/ 3,88% tetap/ EMTN Programme Indonesia
Eximbank - 2017 Medium Term Notes April 6, 2024 fixed Eximbank - 2017
PT Perusahaan Gas Negara PT Perusahaan Gas
(Persero) Tbk Negara (Persero) Tbk
Unsecured Fixed 16 Mei/ 5,13% tetap/ Unsecured Fixed
Rate Notes Obligasi/Bonds May 16, 2024 fixed Rate Notes
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Euro Medium 11 April/ 3,75% tetap/ Euro Medium
Term Notes (EMTN) - 2024 Obligasi/Bonds April 11, 2024 fixed Term Notes (EMTN) - 2024
13 Mei/ 4,75% tetap/
Term Notes (EMTN) - 2025 Obligasi/Bonds May 13, 2025 fixed Term Notes (EMTN) - 2025
PT Pertamina (Persero) PT Pertamina (Persero)
Senior Unsecured 21 Januari/ 3,10% tetap/ Senior Unsecured
Notes Due 2030 Obligasi/Bonds January 21, 2030 fixed Notes Due 2030
Senior Unsecured 21 Januari/ 4,18% tetap/ Senior Unsecured
Notes Due 2050 Obligasi/Bonds January 21, 2050 fixed Notes Due 2050
PT Pelabuhan Indonesia II PT Pelabuhan Indonesia II
(Persero) (Persero)
Senior Unsecured 5 Mei/ 4,25% tetap/ Senior Unsecured
Notes Due 2025 Obligasi/Bonds May 5, 2025 fixed Notes Due 2025
105
Page 502
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
d. Berdasarkan sisa umur hingga jatuh tempo d. Remaining period to maturity (amortized cost
(efek-efek yang diukur pada biaya perolehan di securities)
amortisasi)
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
≤ 1 tahun 448.505 96.706 ≤ 1 year
> 1 tahun ≤ 5 tahun 421.248 175.338 > 1 year ≤ 5 years
> 5 tahun ≤ 10 tahun 1.465.771 - > 5 year ≤ 10 years
> 10 tahun - 2.000 > 10 years
Total 2.335.524 274.044 Total
e. Peringkat e. Rating
Daftar peringkat efek-efek seperti yang The ratings of securities, as reported by
dilaporkan oleh PT Pemeringkat Efek Indonesia PT Pemeringkat Efek Indonesia, are as
adalah sebagai berikut: follows:
Jenis/ 31 Desember/ 31 Desember/
Penerbit Type December 31, 2023 December 31, 2022 Issuer
PT Bank Pembangunan PT Bank Pembangunan
Jawa Barat dan Banten Tbk Jawa Barat dan Banten Tbk
Tahap II 2018 B Obligasi/Bonds - idAA Phase II 2018
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Tahap III 2018 Obligasi/Bonds - idAAA Phase III 2018
Euro Medium Euro Medium
Term Notes (EMTN) - 2024 Obligasi/Bonds Baa2*) Baa2*) Term Notes (EMTN) - 2024
Term Notes (EMTN) - 2025 Obligasi/Bonds Baa2*) Baa2*) Term Notes (EMTN) - 2025
PT Bank Mandiri Taspen PT Bank Mandiri Taspen
Tahap II Seri A 2021 Obligasi/Bonds AA**) AA**) Phase II Series A 2021
Tahap II Seri B 2021 Obligasi/Bonds AA**) AA**) Phase II Series B 2021
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) (Persero)
Tahap II 2021 Obligasi/Bonds idAAA idAAA Phase II 2021
Tahap I Seri B 2021 Obligasi/Bonds idAAA idAAA Phase I Series B 2021
PT Perusahaan Gas Negara PT Perusahaan Gas Negara
(Persero) Tbk (Persero) Tbk
Unsecured Fixed Unsecured Fixed
Term Notes (EMTN) - 2024 Obligasi/Bonds Baa2*) Baa2*) Term Notes (EMTN) - 2024
PT Pertamina (Persero) PT Pertamina (Persero)
Unsecured Fixed Unsecured Fixed
Term Notes (EMTN) - 2030 Obligasi/Bonds Baa2*) Baa2*) Term Notes (EMTN) - 2030
Term Notes (EMTN) - 2050 Obligasi/Bonds Baa2*) Baa2*) Term Notes (EMTN) - 2050
Perum Perumnas Perum Perumnas
MTN Tahap III MTN Phase III
Tahun 2018 Seri A Medium Term Notes idBBB- idBBB- Year 2018 Series A
PT Dayamitra Telekomunikasi PT Dayamitra Telekomunikasi
MTN Tahap I MTN Phase I
Tahun 2023 Medium Term Notes idAAA - Year 2023
PT Bahana Pembinaan Usaha PT Bahana Pembinaan Usaha
Indonesia (Persero) Indonesia (Persero)
MTN Tahun 2022 Medium Term Notes idAAA idAAA MTN Year 2022
Lembaga Pembiayaan Lembaga Pembiayaan
Ekspor Indonesia Ekspor Indonesia
Euro Medium Euro Medium
Term Notes (EMTN) - 2017 Obligasi/Bonds Baa2*) Baa2*) Term Notes (EMTN) – 2017
PT Waskita Karya (Persero) Tbk PT Waskita Karya (Persero) Tbk
Seri A 2022 Obligasi/Bonds idAAA(gg) idAAA(gg) Series A 2022
*) Berdasarkan peringkat yang diterbitkan oleh Moody’s *) Based on ratings published by Moody’s
**) Berdasarkan peringkat yang diterbitkan oleh Fitch **) Based on ratings published by Fitch
106
Page 503
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
e. Peringkat (lanjutan) e. Rating (continued)
Daftar peringkat efek-efek seperti yang The ratings of securities, as reported by
dilaporkan oleh PT Pemeringkat Efek Indonesia PT Pemeringkat Efek Indonesia, are as
adalah sebagai berikut: (lanjutan) follows: (continued)
Jenis/ 31 Desember/ 31 Desember/
Penerbit Type December 31, 2023 December 31, 2022 Issuer
PT Pelabuhan Indonesia II PT Pelabuhan Indonesia II
(Persero) (Persero)
Senior Unsecured Senior Unsecured
Notes Due 2025 Obligasi/Bonds Baa2*) Baa3*) Notes Due 2025
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk (Persero) Tbk
Tahap II Seri D 2017 Obligasi/Bonds idAAA idAAA Phase II Series D 2017
PT Pelabuhan Indonesia II PT Pelabuhan Indonesia II
(Persero) (Persero)
Senior Unsecured Senior Unsecured
Notes Due 2025 Obligasi/Bonds Baa2*) Baa3*) Notes Due 2025
PT Perusahaan Listrik PT Perusahaan Listrik
Negara (Persero) Negara (Persero)
Sukuk Tahap II 2017 Seri B Obligasi/Bonds idAAA(sy) idAAA(sy) Sukuk Phase II 2017 Series B
PT Angkasa Pura I PT Angkasa Pura I
Sukuk Tahap I 2023 Obligasi/Bonds idAA+(sy) - Sukuk Phase I 2023
PT Pegadaian (Persero) PT Pegadaian (Persero)
Sukuk Mudharabah IV 2021 Obligasi/Bonds idAAA(Sy) idAAA(Sy) Sukuk Mudharabah IV 2021
Sukuk Mudharabah II 2022 Obligasi/Bonds idAAA(Sy) idAAA(Sy) Sukuk Mudharabah II 2022
*) Berdasarkan peringkat yang diterbitkan oleh Moody’s *) Based on ratings published by Moody’s
**) Berdasarkan peringkat yang diterbitkan oleh Fitch **) Based on ratings published by Fitch
f. Kolektibilitas f. Collectibility
Kolektibilitas efek-efek adalah sebagai berikut: The collectibility of securities are as follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Lancar 5.199.375 1.628.411 Current
Dalam Perhatian Khusus 50.695 36.675 Special Mention
Kurang Lancar 4.644 3.148 Substandard
Diragukan 5.769 5.436 Doubtful
Macet 45.390 49.498 Loss
Total 5.305.873 1.723.168 Total
Cadangan kerugian Allowance for
penurunan nilai (22.903) (2.399) impairment losses
Neto 5.282.970 1.720.769 Net
107
Page 504
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
g. Perubahan cadangan kerugian penurunan nilai g. The movements in the allowance for
adalah sebagai berikut: impairment losses are as follows:
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek yang diukur pada nilai Securities at
wajar melalui penghasilan fair value through other
komprehensif lainnya comprehensive income
Saldo awal 51.959 - - - 51.959 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penurunan nilai 4.902 - - - 4.902 impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 790 - - - 790 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (3.618) - - - (3.618) assets
Pembayaran kembali valuta asing Repayment foreign exchange
dan perubahan lain 5.924 - - - 5.924 and other movement
Saldo akhir tahun 59.957 - - - 59.957 Balance at the end of year
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek yang diukur pada nilai Securities at
wajar melalui penghasilan fair value through other
komprehensif lainnya comprehensive income
Saldo awal 71.617 - - - 71.617 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penurunan nilai (20.889) - - - (20.889) impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 238 - - - 238 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (3.088 ) - - - (3.088) assets
Pembayaran kembali valuta asing Repayment foreign exchange
dan perubahan lain 4.081 - - - 4.081 and other movement
Saldo akhir tahun 51.959 - - - 51.959 Balance at the end of year
*) Tidak menerapkan PSAK No. 71, ”Instrumen Keuangan” *) Not applying SFAS No. 71, ”Financial Instruments”
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek yang diukur pada biaya Securities at
perolehan diamortisasi amortized cost
Saldo awal 399 - - 2.000 2.399 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penurunan nilai 22.135 - - - 22.135 Impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 369 - - - 369 originated or purchased
Aset keuangan yang Writte off financial
dihapusbuku - - - (2.000) (2.000) assets
Saldo akhir tahun 22.903 - - - 22.903 Balance at the end of year
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek yang diukur pada biaya Securities at
perolehan diamortisasi amortized cost
Saldo awal - - - 2.000 2.000 Beginning balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 399 - - - 399 originated or purchased
Saldo akhir tahun 399 - - 2.000 2.399 Balance at the end of year
*) Tidak menerapkan PSAK No. 71, ”Instrumen Keuangan” *) Not applying SFAS No. 71, ”Financial Instruments”
h. Manajemen berpendapat bahwa jumlah h. Management believes that the allowance for
cadangan kerugian penurunan nilai efek-efek impairment losses provided on securities is
yang dibentuk telah memadai. adequate.
108
Page 505
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. SECURITIES (continued)
i. Bank mengakui keuntungan (kerugian) bersih i. The Bank recognized net gain (loss) on sale of
atas penjualan efek-efek masing-masing securities amounting to Rp6,669 and
sebesar Rp6.669 dan Rp(234.089), masing- Rp(234,089), for the year ended December 31,
masing untuk tahun yang berakhir pada tanggal 2023 and 2022, respectively, which is
31 Desember 2023 dan 2022 yang disajikan presented in the statement of profit or loss and
dalam akun “Keuntungan (kerugian) dari other comprehensive income as “Gain (losses)
penjualan efek-efek - neto” di laporan laba rugi on sale of securities - net”.
dan penghasilan komprehensif lain.
j. Nilai pasar efek-efek yang diklasifikasikan j. As of December 31, 2023 and 2022, the
sebagai “Nilai Wajar melalui Laba Rugi dan market values of securities classified as fair
Aset Keuangan yang Diukur pada Nilai Wajar value through profit or loss and Fair Value
Melalui Penghasilan Komprehensif lain” pada Through Other Comprehensive Income of
tanggal 31 Desember 2023 dan 2022, masing- nominal amounts range from 82.91% to
masing berkisar dari 82,91% sampai dengan 105.49% and range from 77.16% to 125.88%
105,49% dan 77,16% sampai dengan 125,88%. respectively.
k. Bank mengakui keuntungan yang belum k. The Bank recognized unrealized gain - net
direalisasi bersih (setelah pajak tangguhan) (after deferred tax) of Rp67,906 and Rp35,792
sebesar Rp67.906 dan Rp35.792 dari from the changes in fair values through other
perubahan nilai wajar efek-efek diukur pada comprehensive income include allowance for
nilai wajar melalui penghasilan komprehensif impairment losses amounted Rp59,957 and
lain termasuk cadangan kerugian penurunan Rp51,959 as of December 31, 2023 and 2022,
nilai sebesar Rp59.957 dan Rp51.959 masing- respectively, which are presented as
masing pada posisi 31 Desember 2023 dan unrealized gain (loss) on securities and
2022 dalam akun keuntungan yang belum government bonds, net of deferred tax in the
direalisasi atas efek-efek dan obligasi statement of financial position.
pemerintah setelah pajak tangguhan dalam
laporan posisi keuangan.
l. Terdapat investasi efek-efek dengan pihak- l. As of December 31, 2023 and 2022,
pihak berelasi sebesar Rp3.851.105 dan investments in securities with related parties
Rp850.059, masing-masing pada tanggal amounted to Rp3,851,105 and Rp850,059,
31 Desember 2023 dan 2022 (Catatan 43). respectively (Note 43).
m. Informasi mengenai klasifikasi aset keuangan m. Information with respect to classification of
yang mengalami penurunan nilai dan tidak impaired and not impaired financial assets are
mengalami penurunan nilai diungkapkan pada disclosed in Note 46.
Catatan 46.
9. OBLIGASI PEMERINTAH 9. GOVERNMENT BONDS
a. Berdasarkan tujuan, pihak berelasi dan pihak a. Based on purpose, related party and third
ketiga party
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pihak Berelasi (Catatan 43) Related Party (Note 43)
Diukur pada nilai wajar
melalui laba rugi 3.796.440 19.591.199 Fair value through profit or loss
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 12.511.991 14.332.949 comprehensive income
Diukur pada biaya perolehan
amortisasi 19.585.498 18.040.825 Amortized cost
Total 35.893.929 51.964.973 Total
109
Page 506
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
b. Berdasarkan mata uang dan jenis b. Based on currency and type
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pihak berelasi Related parties
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Tingkat bunga tetap Fixed interest rate
FR 0081 201.564 - FR 0081
FR 0086 170.509 - FR 0086
FR 0075 156.057 206 FR 0075
FR 0092 93.940 16.136 FR 0092
FR 0084 59.682 20.526 FR 0084
FR 0070 43.057 - FR 0070
FR 0098 41.970 - FR 0098
FR 0097 36.310 701 FR 0097
FR 0101 30.504 - FR 0101
FR 0079 28.757 - FR 0079
FR 0072 22.568 23.366 FR 0072
ORI 021 20.894 496 ORI 021
FR 0096 20.814 52.743 FR 0096
FR 0091 19.791 73.201 FR 0091
PBS 033 19.214 - PBS 033
FR 0095 15.771 70.191 FR 0095
PBS 036 14.105 - PBS 036
ORI 020 11.647 - ORI 020
ORI 022 11.436 - ORI 022
FR 0074 10.588 207 FR 0074
FR 0083 9.723 11.643 FR 0083
FR 0089 7.399 - FR 0089
FR 0059 7.119 - FR 0059
FR 0090 7.044 33.017 FR 0090
SR 0016 5.486 - SR 0016
FR 0073 3.141 - FR 0073
FR 0044 3.073 - FR 0044
FR 0093 2.438 290 FR 0093
FR 0088 1.455 65 FR 0088
PBS 026 1.000 - PBS 026
SR 0014 618 80 SR 0014
FR 0076 211 - FR 0076
FR 0062 196 - FR 0062
FR 0071 - 88.494 FR 0071
FR 0040 - 55.701 FR 0040
FR 0068 - 54.890 FR 0068
PBS 017 - 51.220 PBS 017
FR 0046 - 46.040 FR 0046
FR 0080 - 41.472 FR 0080
ORI 018 - 40.110 ORI 018
FR 0087 - 30.396 FR 0087
FR 0064 - 10.370 FR 0064
FR 0078 - 9.002 FR 0078
ORI 019 - 2.087 ORI 019
SR 0017 - 198 SR 0017
SR 0015 - 191 SR 0015
FR 0085 - 187 FR 0085
FR 0065 - 97 FR 0065
ORI 017 - 70 ORI 017
SR 0012 - 50 SR 0012
1.078.081 733.443
110
Page 507
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
b. Berdasarkan mata uang dan jenis (lanjutan) b. Based on currency and type (continued)
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pihak berelasi (lanjutan) Related parties (continued)
Nilai wajar melalui laba rugi (lanjutan) Fair value through profit or loss (continued)
Mata uang asing Foreign Currencies
Dolar Amerika Serikat United States Dollar
Tingkat bunga tetap Fixed interest rate
INDOIS 2024 2.379 - INDOIS 2024
INDOIS 2031 - 18.773 INDOIS 2031
INDON 2024N - 609 INDON 2024N
Zero Coupon Bonds Zero Coupon Bonds
SPN12240201 1.367.851 - SPN12240201
SPN12240229 746.378 - SPN12240229
SPN12240104 577.100 - SPN12240104
SPN03240313 24.651 - SPN03240313
SPN12230303 - 3.334.531 SPN12230303
SPN12230203 - 2.779.061 SPN12230203
SPN12230105 - 2.061.001 SPN12230105
SPN12230413 - 1.744.737 SPN12230413
SPN12230526 - 1.494.707 SPN12230526
SPN12230330 - 1.284.484 SPN12230330
SPN12230622 - 1.220.975 SPN12230622
SPN03230208 - 760.534 SPN03230208
SPN12230818 - 750.789 SPN12230818
SPN12230914 - 723.728 SPN12230914
SPN03230222 - 496.595 SPN03230222
SPNS02052023 - 473.497 SPNS02052023
SPNS07032023 - 421.154 SPNS07032023
SPN03230111 - 349.606 SPN03230111
SPNS10012023 - 299.754 SPNS10012023
SPN12231207 - 224.643 SPN12231207
SPN03230308 - 99.130 SPN03230308
SPN12230720 - 97.296 SPN12230720
SPN12231012 - 96.027 SPN12231012
SPN12231109 - 95.755 SPN12231109
SPNS07022023 - 49.752 SPNS07022023
2.715.980 18.857.756
3.796.440 19.591.199
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Tingkat bunga tetap Fixed interest rate
FR 0083 540.390 1.360.887 FR 0083
FR 0078 490.381 490.508 FR 0078
FR 0084 482.823 489.041 FR 0084
FR 0090 472.787 470.978 FR 0090
FR 0042 425.627 435.458 FR 0042
FR 0056 419.566 427.016 FR 0056
FR 0040 375.507 389.801 FR 0040
FR 0071 348.849 350.602 FR 0071
FR 0059 320.355 323.036 FR 0059
FR 0081 270.087 272.327 FR 0081
111
Page 508
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
b. Berdasarkan mata uang dan jenis (lanjutan) b. Based on currency and type (continued)
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain (lanjutan) comprehensive income (continued)
Rupiah (lanjutan) Rupiah (continued)
Tingkat bunga tetap (lanjutan) Fixed interest rate (continued)
FR 0087 269.194 263.695 FR 0087
FR 0091 250.102 243.430 FR 0091
FR 0044 233.128 241.971 FR 0044
FR 0052 203.717 205.584 FR 0052
FR 0073 142.338 140.750 FR 0073
FR 0037 125.128 129.092 FR 0037
FR 0077 122.766 129.035 FR 0077
FR 0082 51.174 156.466 FR 0082
FR 0054 - 47.085 FR 0054
FR 0068 - 567.123 FR 0068
FR 0072 - 369.052 FR 0072
FR 0075 - 188.673 FR 0075
FR 0039 - 171.841 FR 0039
FR 0046 - 102.310 FR 0046
FR 0085 - 57.797 FR 0085
FR 0062 - 57.785 FR 0062
5.543.919 8.081.343
Obligasi Syariah Negara Government Sharia Bond
PBSG 001 542.139 4.199 PBSG 001
PBS 003 338.469 191.598 PBS 003
PBS 017 303.279 308.382 PBS 017
PBS 030 276.560 273.796 PBS 030
PBS 026 253.450 254.920 PBS 026
PBS 037 250.434 - PBS 037
PBS 032 193.968 194.051 PBS 032
PBS 033 156.676 32.921 PBS 033
PBS 025 106.808 105.392 PBS 025
PBS 029 102.918 101.669 PBS 029
PBS 038 99.621 - PBS 038
PBS 022 78.965 79.275 PBS 022
PBS 028 73.878 71.208 PBS 028
PBS 021 68.795 71.851 PBS 021
PBS 012 59.863 59.124 PBS 012
PBS 004 46.542 45.960 PBS 004
PBS 034 34.736 32.610 PBS 034
PBS 027 - 479.969 PBS 027
PBS 019 - 104.917 PBS 019
PBS 011 - 8.209 PBS 011
2.987.101 2.420.051
Mata uang asing Foreign Currencies
Dolar Amerika Serikat United States Dollar
Tingkat bunga tetap Fixed interest rate
INDON 2047 825.805 775.119 INDON 2047
INDON 2046 579.496 544.954 INDON 2046
INDON 2038 545.560 516.227 INDON 2038
INDON 2044 413.980 383.132 INDON 2044
INDON 2043 383.217 361.545 INDON 2043
INDON 2045 338.525 365.197 INDON 2045
INDON 2048 215.720 203.418 INDON 2048
INDON 2049 171.050 158.781 INDON 2049
INDOIS 2050 134.838 127.609 INDOIS 2050
INDON 2049N 112.072 116.540 INDON 2049N
INDON 2037 102.953 127.775 INDON 2037
INDON 2050N 97.039 90.032 INDON 2050N
USDFR0002 60.716 61.226 USDFR0002
3.980.971 3.831.555
12.511.991 14.332.949
112
Page 509
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
b. Berdasarkan mata uang dan jenis (lanjutan) b. Based on currency and type (continued)
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Diukur pada biaya
perolehan amortisasi Amortized cost
Rupiah Rupiah
Tingkat bunga tetap Fixed interest rate
FR 0081 1.452.798 1.457.898 FR 0081
FR 0084 1.212.730 1.231.951 FR 0084
FR 0086 1.138.797 1.137.564 FR 0086
FR 0056 1.126.953 1.048.174 FR 0056
FR 0059 923.741 442.347 FR 0059
FR 0064 900.859 835.184 FR 0064
FR 0047 784.201 804.972 FR 0047
FR 0070 431.886 440.831 FR 0070
FR 0085 403.858 405.264 FR 0085
FR 0078 336.975 340.917 FR 0078
FR 0044 288.687 300.342 FR 0044
FR 0040 272.759 284.041 FR 0040
FR 0087 263.786 262.628 FR 0087
FR 0082 238.723 238.580 FR 0082
FR 0054 149.411 151.148 FR 0054
FR 0071 134.592 137.061 FR 0071
FR 0073 130.747 131.814 FR 0073
FR 0077 101.037 103.718 FR 0077
FR 0090 96.277 95.292 FR 0090
FR 0088 75.251 74.948 FR 0088
FR 0037 74.779 78.003 FR 0037
FR 0091 47.656 47.456 FR 0091
FR 0065 46.676 46.442 FR 0065
FR 0052 41.116 41.811 FR 0052
FR 0042 16.524 16.889 FR 0042
FR 0046 - 41.273 FR 0046
FR 0039 - 14.565 FR 0039
10.690.819 10.211.113
Obligasi Syariah Negara Government Sharia Bond
Sukuk BI 8.421.151 7.116.523 Sukuk BI
8.421.151 7.116.523
19.111.970 17.327.636
Mata uang asing Foreign Currencies
Dolar Amerika Serikat United States Dollar
Tingkat bunga tetap Fixed interest rate
INDON 2026 246.600 257.113 INDON 2026
INDOIS 2024 100.642 102.380 INDOIS 2024
INDON 2025 95.492 99.348 INDON 2025
INDOIS 2024N 30.794 31.135 INDOIS 2024N
INDOIS 2023 - 128.695 INDOIS 2023
INDON 2023 - 62.816 INDON 2023
INDON 2023 N - 31.702 INDON 2023 N
473.528 713.189
19.585.498 18.040.825
Total 35.893.929 51.964.973 Total
113
Page 510
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
c. Berdasarkan jatuh tempo dan suku bunga c. Based on maturity and interest rate
Tanggal jatuh tempo/ Suku Bunga/
Keterangan Maturity date Interest Rate Description
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Tingkat bunga tetap Fixed interest rate
FR 0040 15 September/ 11,00% tetap/ FR 0040
September 15, 2025 fixed
FR 0044 15 September/ 10,00% tetap/ FR 0044
September 15, 2024 fixed
FR 0046 15 Juli/ 9,50% tetap/ FR 0046
July 15, 2023 fixed
FR 0054 15 Juli/ 9,50% tetap/ FR0054
July 15, 2031 fixed
FR 0056 15 September/ 8,38% tetap/ FR 0056
September 15, 2026 fixed
FR 0059 15 Mei/ 7,00% tetap/ FR 0059
May 15, 2027 fixed
FR 0062 15 April/ 6,38% tetap/ FR 0062
April 15, 2042 fixed
FR 0064 15 Mei/ 6,13% tetap/ FR 0064
May 15, 2028 fixed
FR 0065 15 Mei/ 6,63% tetap/ FR 0065
May 15, 2033 fixed
FR 0068 15 Maret/ 8,38% tetap/ FR 0068
March 15, 2034 fixed
FR 0070 15 Maret/ 8,38% tetap/ FR 0070
March 15, 2024 fixed
FR 0071 15 Maret/ 9,00% tetap/ FR 0071
March 15, 2029 fixed
FR 0072 15 Mei/ 8,25% tetap/ FR 0072
May 15, 2036 fixed
FR 0073 15 Mei/ 8,75% tetap/ FR 0073
May 15, 2031 fixed
FR 0074 15 Agustus/ 7,50% tetap/ FR 0074
August 15, 2032 fixed
FR 0075 15 Mei/ 7,50% tetap/ FR 0075
May 15, 2038 fixed
FR 0076 15 Mei/ 7,38% tetap/ FR 0076
May 15, 2048 fixed
FR 0078 15 Mei/ 8,25% tetap/ FR 0078
May 15, 2029 fixed
FR 0079 15 April/ 8,38% tetap/ FR 0079
April 15, 2039 fixed
FR 0080 15 Juni/ 7,50% tetap/ FR 0080
June 15, 2035 fixed
FR 0081 15 Juni/ 6,50% tetap/ FR 0081
June 15, 2025 fixed
FR 0083 15 April/ 7,50% tetap/ FR 0083
April 15, 2040 fixed
FR 0084 15 Februari/ 7,25% tetap/ FR 0084
February 15, 2026 fixed
FR 0085 15 April/ 7,75% tetap/ FR 0085
April 15, 2031 fixed
FR 0086 15 April/ 5,50% tetap/ FR 0086
April 15, 2026 fixed
FR 0087 15 Februari/ 6,50% tetap/ FR 0087
February 15, 2031 fixed
FR 0088 15 Juni/ 6,25% tetap/ FR 0088
June 15, 2036 fixed
FR 0089 15 Agustus/ 6,88% tetap/ FR 0089
August 15, 2051 fixed
FR 0090 15 April/ 5,13% tetap/ FR 0090
April 15, 2027 fixed
FR 0091 15 April/ 6,38% tetap/ FR 0091
April 15, 2032 fixed
FR 0092 15 Juni/ 7,13% tetap/ FR 0092
June 15, 2042 fixed
FR 0093 15 Juli/ 6,38% tetap/ FR 0093
July 15, 2037 fixed
FR 0095 15 Agustus/ 6,38% tetap/ FR 0095
August 15, 2028 fixed
FR 0096 15 Februari/ 7,00% tetap/ FR 0096
February 15, 2033 fixed
FR 0097 15 Juni/ 7,13% tetap/ FR 0097
June 15, 2043 fixed
FR 0098 15 Juni/ 7,13% tetap/ FR 0098
June 15, 2038 fixed
114
Page 511
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
c. Berdasarkan jatuh tempo dan suku bunga c. Based on maturity and interest rate (continued)
(lanjutan)
Tanggal jatuh tempo/ Suku Bunga/
Keterangan Maturity date Interest Rate Description
Nilai wajar melalui laba rugi (lanjutan) Fair value through profit or loss (continued)
Rupiah (lanjutan) Rupiah (continued)
Tingkat bunga tetap Fixed interest rate
FR 0101 15 April/ 6,88% tetap/ FR 0101
April 15, 2029 fixed
ORI 017 15 July/ 6,40% tetap/ ORI 017
July 15, 2023 fixed
ORI 018 15 Oktober/ 5,70% tetap/ ORI 018
October 15, 2023 fixed
ORI 019 15 Februari/ 5,57% tetap/ ORI 019
February 15, 2024 fixed
ORI 020 15 Oktober/ 4,95% tetap/ ORI 020
October 15, 2024 fixed
ORI 021 15 Februari/ 4,90% tetap/ ORI 021
February 15, 2025 fixed
ORI 022 15 Oktober/ 5,95% tetap/ ORI 022
October 15, 2025 fixed
ORI 023T3 15 Juli/ 5,90% tetap/ ORI 023T3
July 15, 2026 fixed
PBS 017 15 Oktober/ 6,13% tetap/ PBS 017
October 15, 2025 fixed
PBS 026 15 Oktober/ 6,63% tetap/ PBS 026
October 15, 2024 fixed
PBS 033 15 Juni/ 6,75% tetap/ PBS 033
June 15, 2047 fixed
PBS 036 15 Agustus/ 5,38% tetap/ PBS 036
Agustus 15, 2025 fixed
SR 0012 10 Maret/ 6,30% tetap/ SR 0012
March 10, 2023 fixed
SR 0014 10 Maret/ 5,47% tetap/ SR 0014
March 10, 2024 fixed
SR 0015 10 September/ 5,10% tetap/ SR 0015
September 10, 2024 fixed
SR 0016 10 Maret/ 4,95% tetap/ SR 0016
March 10, 2025 fixed
SR 0017 10 September/ 5,90% tetap/ SR 0017
September 10, 2025 fixed
Zero Coupon Bonds Zero Coupon Bonds
SPN Beragam/ Beragam/ SPN
Various Various
Mata uang asing Foreign Currencies
Dolar Amerika Serikat United States Dollar
Tingkat bunga tetap Fixed interest rate
INDOIS 2025 28 Mei/ 4,325% tetap/ INDOIS 2025
May 28, 2025 fixed
INDOIS 2024 10 September/ 4,35% tetap/ INDOIS 2024
September 10, 2024 fixed
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Tingkat bunga tetap Fixed interest rate
FR 0037 15 September/ 12,00% tetap/ FR 0037
September 15, 2026 fixed
FR 0039 15 Agustus/ 11,75% tetap/ FR 0039
August 15, 2023 fixed
FR 0040 15 September/ 11,00% tetap/ FR 0040
September 15, 2025 fixed
FR 0042 15 Juli/ 10,25% tetap/ FR 0042
July 15, 2027 fixed
FR 0044 15 September/ 10,00% tetap/ FR 0044
September 15, 2024 fixed
115
Page 512
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
c. Berdasarkan jatuh tempo dan suku bunga c. Based on maturity and interest rate (continued)
(lanjutan)
Tanggal jatuh tempo/ Suku Bunga/
Keterangan Maturity date Interest Rate Description
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain (lanjutan) comprehensive income (continued)
Rupiah (lanjutan) Rupiah (continued)
Tingkat bunga tetap Fixed interest rate
FR 0046 15 Juli/ 9,50% tetap/ FR 0046
July 15, 2023 fixed
FR 0052 15 Agustus/ 10,50% tetap/ FR 0052
August 15, 2030 fixed
FR 0054 15 Juli/ 9,50% tetap/ FR 0054
July 15, 2031 fixed
FR 0056 15 September/ 8,38% tetap/ FR 0056
September 15, 2026 fixed
FR 0059 15 Mei/ 7,00% tetap/ FR 0059
May 15, 2027 fixed
FR 0062 15 April/ 6,38% tetap/ FR 0062
April 15, 2042 fixed
FR 0068 15 Maret/ 8,38% tetap/ FR 0068
March 15, 2034 fixed
FR 0071 15 Maret/ 9,00% tetap/ FR 0071
March 15, 2029 fixed
FR 0072 15 Mei/ 8,25% tetap/ FR 0072
May 15, 2036 fixed
FR 0073 15 Mei/ 8,75% tetap/ FR 0073
May 15, 2031 fixed
FR 0075 15 Mei/ 7,50% tetap/ FR 0075
May 15, 2038 fixed
FR 0077 15 Mei/ 8,13% tetap/ FR 0077
May 15, 2024 fixed
FR 0078 15 Mei/ 8,25% tetap/ FR 0078
May 15, 2029 fixed
FR 0081 15 Juni/ 6,50% tetap/ FR 0081
June 15, 2025 fixed
FR 0082 15 September/ 7,00% tetap/ FR 0082
September 15, 2030 fixed
FR 0083 15 April/ 7,50% tetap/ FR 0083
April 15, 2040 fixed
FR 0084 15 Februari/ 7,25% tetap/ FR 0084
February 15, 2026 fixed
FR 0085 15 April/ 7,75% tetap/ FR 0085
April 15, 2031 fixed
FR 0087 15 Februari/ 6,50% tetap/ FR 0087
February 15, 2031 fixed
FR 0090 15 April/ 5,13% tetap/ FR 0090
April 15, 2027 fixed
FR 0091 15 April/ 6,38% tetap/ FR 0091
April 15, 2032 fixed
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Tingkat bunga tetap Fixed interest rate
Obligasi Syariah Negara Government Sharia Bonds
PBS 003 15 Januari/ 6,00% tetap/ PBS 003
January 15, 2027 fixed
PBS 004 15 Februari/ 6,10% tetap/ PBS 004
February 15, 2037 fixed
PBS 011 15 Agustus/ 8,75% tetap/ PBS 011
August 15, 2023 fixed
PBS 012 15 November/ 8,88% tetap/ PBS 012
November 15, 2031 fixed
PBS 017 15 Oktober/ 6,13% tetap/ PBS 017
October 15, 2025 fixed
116
Page 513
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
c. Berdasarkan jatuh tempo dan suku bunga c. Based on maturity and interest rate (continued)
(lanjutan)
Tanggal jatuh tempo/ Suku Bunga/
Keterangan Maturity date Interest Rate Description
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain (lanjutan) comprehensive income (continued)
Rupiah (lanjutan) Rupiah (continued)
Tingkat bunga tetap Fixed interest rate
Obligasi Syariah Negara Government Sharia Bonds
PBS 019 15 September/ 8,25% tetap/ PBS 019
September 15, 2023 fixed
PBS 021 15 November/ 8,50% tetap/ PBS 021
November 15, 2026 fixed
PBS 022 15 April/ 8,63% tetap/ PBS 022
April 15, 2034 fixed
PBS 025 15 Mei/ 8,38% tetap/ PBS 025
May 15, 2033 fixed
PBS 026 15 Oktober/ 6,63% tetap/ PBS 026
October 15, 2024 fixed
PBS 027 15 Mei/ 6,55% tetap/ PBS 027
May 15, 2023 fixed
PBS 028 15 Oktober/ 7,75% tetap/ PBS 028
October 15, 2046 fixed
PBS 029 15 Maret/ 6,38% tetap/ PBS 029
March 15, 2034 fixed
PBS 030 15 Juli/ 5,88% tetap/ PBS 030
July 15, 2028 fixed
PBS 032 15 Juli/ 4,88% tetap/ PBS 032
July 15, 2026 fixed
PBS 033 15 Juni/ 6,75% tetap/ PBS 033
July 15, 2047 fixed
PBS 034 15 Juni/ 6,50% tetap/ PBS 034
July 15, 2039 fixed
PBS 037 15 Maret/ 6,88% tetap/ PBS 037
March 15, 2036 fixed
PBS 038 15 Desember/ 6,88% tetap/ PBS 038
December 15, 2049 fixed
PBSG001 15 September/ 6,63% tetap/ PBSG001
September 15, 2029 fixed
Mata uang asing Foreign Currencies
Dolar Amerika Serikat United States Dollar
Tingkat bunga tetap Fixed interest rate
INDOIS 2050 23 Juni/ 3,80% tetap/ INDOIS 2050
June 23, 2050 fixed
INDON 2037 17 Februari/ 6,63% tetap/ INDON 2037
February 17, 2037 fixed
INDON 2038 17 Januari/ 7,75% tetap/ INDON 2038
January 17, 2038 fixed
INDON 2043 15 April/ 4,63% tetap/ INDON 2043
April 15, 2043 fixed
INDON 2044 15 Januari/ 6,75% tetap/ INDON 2044
January 15, 2044 fixed
INDON 2045 15 Januari/ 5,13% tetap/ INDON 2045
January 15, 2045 fixed
INDON 2046 8 Januari/ 5,95% tetap/ INDON 2046
January 8, 2046 fixed
INDON 2047 8 Januari/ 5,25% tetap/ INDON 2047
January 8, 2047 fixed
INDON 2048 11 Januari/ 4,35% tetap/ INDON 2048
January 11, 2048 fixed
INDON 2049 11 Februari/ 5,35% tetap/ INDON 2049
February 11, 2049 fixed
INDON 2049N 30 Oktober/ 3,70% tetap/ INDON 2049N
October 30, 2049 fixed
INDON 2050N 15 Oktober/ 4,20% tetap/ INDON 2050N
October 15, 2050 fixed
USD FR 0002 24 Juni/ 4,05% tetap/ USD FR 0002
June 24, 2026 fixed
117
Page 514
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
c. Berdasarkan jatuh tempo dan suku bunga c. Based on maturity and interest rate (continued)
(lanjutan)
Tanggal jatuh tempo/ Suku Bunga/
Keterangan Maturity date Interest Rate Description
Diukur pada biaya
perolehan amortisasi Amortized cost
Rupiah Rupiah
Tingkat bunga tetap Fixed interest rate
FR 0037 15 September/ 12,00% tetap/ FR 0037
September 15, 2026 fixed
FR 0039 15 Agustus/ 11,75% tetap/ FR 0039
August 15, 2023 fixed
FR 0040 15 September/ 11,00% tetap/ FR 0040
September 15, 2025 fixed
FR 0042 15 Juli/ 10,25% tetap/ FR 0042
July 15, 2027 fixed
FR 0044 15 September/ 10,00% tetap/ FR 0044
September 15, 2024 fixed
FR 0046 15 Juli/ 9,50% tetap/ FR 0046
July 15, 2023 fixed
FR 0047 15 Februari/ 10,00% tetap/ FR 0047
February 15, 2028 fixed
FR 0052 15 Agustus/ 10,50% tetap/ FR 0052
August 15, 2030 fixed
FR 0054 15 Juli/ 9,50% tetap/ FR 0054
July 15, 2031 fixed
FR 0056 15 September/ 8,38% tetap/ FR 0056
September 15, 2026 fixed
FR 0059 15 Mei/ 7,00% tetap/ FR 0059
May 15, 2027 fixed
FR 0064 15 Mei/ 6,13% tetap/ FR 0064
May 15, 2028 fixed
FR 0065 15 Mei/ 6,63% tetap/ FR 0065
May 15, 2033 fixed
FR 0070 15 Maret/ 8,38% tetap/ FR 0070
March 15, 2024 fixed
FR 0071 15 Maret/ 9,00% tetap/ FR 0071
March 15, 2029 fixed
FR 0073 15 Mei/ 8,75% tetap/ FR 0073
May 15, 2031 fixed
FR 0077 15 Mei/ 8,13% tetap/ FR 0077
May 15, 2024 fixed
FR 0078 15 Mei/ 8,25% tetap/ FR 0078
May 15, 2029 fixed
FR 0081 15 Juni/ 6,50% tetap/ FR 0081
June 15, 2025 fixed
FR 0082 15 September/ 7,00% tetap/ FR 0082
September 15, 2030 fixed
FR 0084 15 Februari/ 7,25% tetap/ FR 0084
February 15, 2026 fixed
FR 0085 15 April/ 7,75% tetap/ FR 0085
April 15, 2031 fixed
FR 0086 15 April/ 5,50% tetap/ FR 0086
April 15, 2026 fixed
FR 0087 15 Februari/ 6,50% tetap/ FR 0087
February 15, 2031 fixed
FR 0088 15 Juni/ 6,25% tetap/ FR 0088
June 15, 2036 fixed
FR 0090 15 April/ 5,13% tetap/ FR 0090
April 15, 2027 fixed
FR 0091 15 April/ 6,38% tetap/ FR 0091
April 15, 2032 fixed
Obligasi Syariah Negara Government Sharia Bond
Sukuk BI 3 Januari/ 6,00% tetap/ Sukuk BI
January 3, 2024 fixed
Sukuk BI 3 Januari/ 6,16% tetap/ Sukuk BI
January 3, 2024 fixed
Sukuk BI 5 Januari/ 6,00% tetap/ Sukuk BI
January 5, 2024 fixed
Sukuk BI 5 Januari/ 6,31% tetap/ Sukuk BI
January 5, 2024 fixed
Sukuk BI 5 Januari/ 6,67% tetap/ Sukuk BI
January 5, 2024 fixed
Sukuk BI 10 Januari/ 6,16% tetap/ Sukuk BI
January 10, 2024 fixed
Sukuk BI 17 Januari/ 6,16% tetap/ Sukuk BI
January 17, 2024 fixed
118
Page 515
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
c. Berdasarkan jatuh tempo dan suku bunga c. Based on maturity and interest rate (continued)
(lanjutan)
Tanggal jatuh tempo/ Suku Bunga/
Keterangan Maturity date Interest Rate Description
Diukur pada biaya
perolehan amortisasi (lanjutan) Amortized cost (continued)
Rupiah (lanjutan) Rupiah (continued)
Tingkat bunga tetap Fixed interest rate
Obligasi Syariah Negara (lanjutan) Government Sharia Bond (continued)
Sukuk BI 24 Januari/ 6,42% tetap/ Sukuk BI
January 24, 2024 fixed
Sukuk BI 2 Februari/ 6,32% tetap/ Sukuk BI
February 2, 2024 fixed
Sukuk BI 2 Februari/ 6,46% tetap/ Sukuk BI
February 2, 2024 fixed
Sukuk BI 2 Februari/ 6,70% tetap/ Sukuk BI
February 2, 2024 fixed
Sukuk BI 15 Februari/ 6,47% tetap/ Sukuk BI
February 15, 2024 fixed
Sukuk BI 28 Februari/ 6,46% tetap/ Sukuk BI
February 28, 2024 fixed
Sukuk BI 1 Maret/ 6,70% tetap/ Sukuk BI
March 1, 2024 fixed
Sukuk BI 8 Maret/ 6,42% tetap/ Sukuk BI
March 8, 2024 fixed
Sukuk BI 15 Maret/ 6,30% tetap/ Sukuk BI
March 15, 2024 fixed
Sukuk BI 27 Maret/ 6,44% tetap/ Sukuk BI
March 27, 2024 fixed
Sukuk BI 1 April/ 6,47% tetap/ Sukuk BI
April 1, 2024 fixed
Sukuk BI 5 April/ 6,40% tetap/ Sukuk BI
April 5, 2024 fixed
Sukuk BI 12 April/ 6,32% tetap/ Sukuk BI
April 12, 2024 fixed
Sukuk BI 3 Mei/ 6,79% tetap/ Sukuk BI
May 3, 2024 fixed
Sukuk BI 3 Mei/ 6,40% tetap/ Sukuk BI
May 3, 2024 fixed
Sukuk BI 3 Mei/ 6,48% tetap/ Sukuk BI
May 3, 2024 fixed
Sukuk BI 7 Juni/ 6,71% tetap/ Sukuk BI
June 7, 2024 fixed
Sukuk BI 7 Juni/ 6,42% tetap/ Sukuk BI
June 7, 2024 fixed
Sukuk BI 14 Juni/ 6,39% tetap/ Sukuk BI
June 14, 2024 fixed
Sukuk BI 5 Juli/ 6,41% tetap/ Sukuk BI
July 5, 2024 fixed
Sukuk BI 12 Juli/ 6,40% tetap/ Sukuk BI
July 12, 2024 fixed
Sukuk BI 2 Agustus/ 6,95% tetap/ Sukuk BI
August 2, 2024 fixed
Sukuk BI 2 Agustus/ 6,42% tetap/ Sukuk BI
August 2, 2024 fixed
Sukuk BI 6 September/ 6,84% tetap/ Sukuk BI
September 6, 2024 fixed
Sukuk BI 13 September/ 6,40% tetap/ Sukuk BI
September 13, 2024 fixed
Sukuk BI 11 Oktober/ 6,43% tetap/ Sukuk BI
October 11, 2024 fixed
Sukuk BI 1 November/ 7,02% tetap/ Sukuk BI
November 1, 2024 fixed
Sukuk BI 6 Desember/ 6,92% tetap/ Sukuk BI
December 6, 2024 fixed
Dolar Amerika Serikat United States Dollar
Tingkat bunga tetap Fixed interest rate
INDOIS 2023 1 Maret/ 3,75% tetap/ INDOIS 2023
March 1, 2023 fixed
INDON 2023 15 April/ 3,38% tetap/ INDON 2023
April 15, 2023 fixed
119
Page 516
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. OBLIGASI PEMERINTAH (lanjutan) 9. GOVERNMENT BONDS (continued)
c. Berdasarkan jatuh tempo dan suku bunga c. Based on maturity and interest rate (continued)
(lanjutan)
Tanggal jatuh tempo/ Suku Bunga/
Keterangan Maturity date Interest Rate Description
Diukur pada biaya
perolehan amortisasi (lanjutan) Amortized cos (continued)t
Dolar Amerika Serikat (lanjutan) United States Dollar (continued)
Tingkat bunga tetap (lanjutan) Fixed interest rate (continued)
INDON 2023N 17 Oktober/ 5,38% tetap/ INDON 2023N
October 17, 2023 fixed
INDOIS 2024N 20 Agustus/ 3,90% tetap/ INDON 2024N
August 20, 2024 fixed
INDOIS 2024 10 September/ 4,35% tetap/ INDOIS 2024
September 10, 2024 fixed
INDON 2025 15 Januari/ 4,13% tetap/ INDON 2025
January 15, 2025 fixed
INDON 2026 8 Januari/ 4,75% tetap/ INDON 2026
January 8, 2026 fixed
Bunga atas obligasi pemerintah syariah seri Interest of ORI series, PBS and SR series
ORI, PBS dan seri SR, masing-masing sharia government bonds are paid monthly and
dibayarkan secara bulanan dan semester. semi-annually, respectively.
Nilai pasar obligasi pemerintah yang The market values of government bonds
diklasifikasikan sebagai nilai wajar melalui classified as fair value through profit or loss and
laba rugi dan diukur pada nilai wajar melalui fair value through other comprehensive income
penghasilan komprehensif lain berkisar dari are ranging from 83.40% to 128.61% and
83,40% sampai dengan 128,61% dan 77,42% 77.42% to 120.93% of nominal amounts as of
sampai dengan 120,93% masing-masing December 31, 2023 and 2022, respectively.
pada tanggal 31 Desember 2023 dan 2022.
Kerugian yang belum direalisasi akibat As of December 31, 2023 and 2022, the
penurunan nilai wajar obligasi pemerintah unrealized gain or loss due to the decrease in
yang diukur pada nilai wajar melalui the fair value of fair value through other
pendapatan komprehensif lain pada tanggal comprehensive income government bonds
31 Desember 2023 dan 2022 masing-masing (after deferred tax) amounted to (Rp836,907)
sebesar (836.907) dan (Rp1.229.044), yang and (Rp1,229,044), respectively, which are
disajikan dalam akun “(Kerugian) yang belum presented as “Unrealized (loss) on securities
direalisasi atas efek-efek dan obligasi and government bonds, net of deferred tax” in
pemerintah setelah pajak tangguhan” pada the equity section of the statement of financial
ekuitas dalam laporan posisi keuangan. position.
Bank mengakui keuntungan dan kerugian The Bank recognized gain and loss-net on sale
bersih atas penjualan obligasi pemerintah of government bonds amounting to Rp541,392
masing-masing sebesar Rp541.392 dan and (Rp266,235) for the years ended December
(Rp266.235), untuk tahun yang berakhir pada 31, 2023 and 2022, respectively, which is
tanggal 31 Desember 2023 dan 2022, yang presented in the statement of profit or loss and
disajikan dalam akun “Keuntungan dan other comprehensive income as “Gain and
(kerugian) dari penjualan obligasi pemerintah (loss) on sale of government bonds - net”.
- neto” di laporan laba rugi dan penghasilan
komprehensif lain.
Bank mengakui keuntungan dan kerugian The Bank recognized unrealized gain and loss-
yang belum direalisasi-neto atas perubahan net from the change in fair value of government
nilai wajar obligasi pemerintah melalui laba bonds classified as at fair value through profit or
rugi sebesar (Rp5.780) dan Rp55.045 loss amounting to (Rp5,780) and Rp55,045 for
masing-masing untuk tahun yang berakhir the years ended December 31, 2023 and 2022,
pada tanggal 31 Desember 2023 dan 2022, respectively, which is presented in the
yang disajikan dalam akun “Keuntungan statement of profit and loss in other
(kerugian) yang belum direalisasi dari comprehensive income as “Unrealized gain and
perubahan nilai wajar obligasi pemerintah - loss from change in fair value of government
neto” di laporan laba rugi dan penghasilan bonds - net”.
komprehensif lain.
120
Page 517
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. EFEK-EFEK YANG DIBELI DENGAN JANJI 10. SECURITIES PURCHASED UNDER
DIJUAL KEMBALI AGREEMENT TO RESELL
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreement to resell
terdiri dari: consist of:
31 Desember/December 31, 2022
Jenis Pendapatan Bunga
surat Suku Nilai Tanggal Harga Pen- yang Belum Nilai
berharga/ bunga/ nominal/ Tanggal dimulai/ penjualan jualan kembali/ Direalisasi/ tercatat/
Nasabah/ Type of Interest Nominal commencement kembali/ Resell Unrealized Carrying
Customer securities rate amount date Resell date price interest Value
Pihak Ketiga/Third Party
Bank Indonesia VR0035 5,50% 1.000.000 30 Desember/ 6 Januari/ 957.562 731 956.831
December 30, 2022 January 6, 2023
Bank Indonesia VR0039 5,50% 500.000 30 Desember/ 6 Januari/ 477.724 365 477.359
December 30, 2022 January 6, 2023
1.500.000 1.435.286 1.096 1.434.190
Berikut adalah perubahan efek-efek yang dibeli Presented below is the movements in securities
dengan janji dijual kembali untuk tahun yang purchased under agreement to resell for the year
berakhir 31 Desember 2023 dan 2022: ended December 31, 2023 and 2022, respectively:
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali agreement to resell
Saldo awal 1.434.190 - - - 1.434.190 Beginning Balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli - - - - - originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (1.434.190) - - - (1.434.190) assets
Saldo akhir tahun - - - - - Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali agreement to resell
Saldo awal 1.598.325 - - - 1.598.325 Beginning Balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1.434.190 - - - 1.434.190 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (1.598.325) - - - (1.598.325) assets
Saldo akhir tahun 1.434.190 - - - 1.434.190 Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
121
Page 518
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH RECEIVABLES
Seluruh kredit yang diberikan oleh Bank, termasuk All loans provided by the Bank, including sharia
pembiayaan/piutang syariah adalah dalam Rupiah. financing/receivables are in Rupiah. The details of
Rincian kredit dan pembiayaan/piutang syariah loans and sharia financing/receivables classified by
yang diberikan oleh Bank berdasarkan jenis, type, transactions with related parties, economic
transaksi dengan pihak-pihak berelasi, sektor sector, period based on agreements, remaining
ekonomi, jangka waktu sesuai dengan perjanjian, period to maturity and collectibility are as follows:
sisa umur jatuh tempo dan kolektibilitas adalah
sebagai berikut:
a. Jenis Kredit dan Pembiayaan/Piutang Syariah a. Types of Loans and Sharia
Financing/Receivables
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Konvensional Conventional
Konsumsi Consumer
Pemilikan rumah (KPR) 223.468.118 204.856.626 Housing loan
Non-kepemilikan rumah 12.840.107 11.546.141 Non-housing loan
236.308.225 216.402.767
Modal kerja 35.696.992 32.155.119 Working capital
Investasi 15.453.971 11.501.050 Investment
Sindikasi 7.150.361 4.504.244 Syndicated
Direksi dan karyawan Directors and employees
- Pihak ketiga 1.893.632 2.008.080 Third parties -
- Pihak yang berelasi 80.679 86.305 Related parties -
296.583.860 266.657.565
Syariah Sharia
Konsumsi Consumer
Pemilikan rumah (KPR) 34.602.763 29.030.428 Housing loan
Non-kepemilikan rumah 166.474 143.517 Non-housing loan
34.769.237 29.173.945
Modal kerja 2.263.137 2.300.564 Working capital
Investasi 78.036 142.572 Investment
Direksi dan karyawan Directors and employees
- Pihak yang berelasi 3.871 7.058 Related parties -
37.114.281 31.624.139
Total 333.698.141 298.281.704 Total
Dikurangi cadangan kerugian Less allowance
penurunan nilai (15.591.964) (15.674.923) for impairment losses
Neto 318.106.177 282.606.781 Net
122
Page 519
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
b. Sektor Ekonomi b. Economic Sector
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Konvensional Conventional
Perumahan 251.091.492 233.309.666 Property
Konstruksi 12.078.073 13.089.795 Construction
Jasa usaha 10.226.514 7.260.835 Business service
Listrik, gas dan air 5.106.305 3.368.130 Electricity, gas and water
Transportasi, pergudangan, Transportation. Warehousing,
dan komunikasi 4.830.547 4.414.947 and communication
Perdagangan, restoran, dan hotel 4.117.417 1.410.821 Trading, restaurant and hotel
Pertambangan 1.842.962 1.228.096 Mining
Manufaktur 1.604.572 1.058.915 Manufacturing
Jasa-jasa sosial 1.542.949 1.148.943 Social service
Pertanian 177.819 52.234 Farming
Lain-lain*) 3.965.210 315.183 Other*)
296.583.860 266.657.565
Syariah Sharia
Perumahan 34.604.291 29.035.910 Property
Konstruksi 1.597.691 1.466.466 Construction
Jasa usaha 912.299 1.121.763 Business service
37.114.281 31.624.139
Total 333.698.141 298.281.704 Total
Dikurangi cadangan kerugian Less allowance
penurunan nilai (15.591.964) (15.674.923) for impairment losses
Neto 318.106.177 282.606.781 Net
*) Terdiri dari rumah tangga dan sektor ekonomi lainnya *) Consists of household and other economic sectors
c. Kolektibilitas c. Collectibility
31 Desember/December 31, 2023 31 Desember/December 31, 2022
Cadangan Cadangan
kerugian kerugian
penurunan penurunan
nilai/ nilai/
Nilai tercatat/ Allowance Nilai tercatat/ Allowance
Carrying for impairment Carrying for impairment
amount losses amount losses
Konvensional Conventional
Individual Individual
Lancar 8.399.059 1.916.967 6.349.613 1.487.285 Current
Dalam perhatian khusus 4.016.175 2.562.023 3.094.462 2.261.194 Special mention
Kurang lancar 113.803 96.719 210.002 43.087 Substandard
Diragukan 911 849 287.925 250.586 Doubtful
Macet 3.281.664 2.581.015 4.173.552 3.168.627 Loss
15.811.612 7.157.573 14.115.554 7.210.779
Kolektif Collective
Lancar 255.215.275 3.570.880 233.227.549 4.086.908 Current
Dalam perhatian khusus 19.790.203 1.370.850 14.961.502 1.189.242 Special mention
Kurang lancar 279.523 97.243 223.217 48.405 Substandard
Diragukan 537.521 186.708 505.684 127.977 Doubtful
Macet 4.949.726 1.808.282 3.624.059 1.441.603 Loss
280.772.248 7.033.963 252.542.011 6.894.135
Syariah Sharia
Lancar 33.636.263 75.269 28.499.767 197.833 Current
Dalam perhatian khusus 2.592.266 439.407 2.078.511 326.315 Special mention
Kurang lancar 177.947 177.947 146.997 146.997 Substandard
Diragukan 139.381 139.381 94.373 94.373 Doubtful
Macet 568.424 568.424 804.491 804.491 Loss
37.114.281 1.400.428 31.624.139 1.570.009
Total 333.698.141 15.591.964 298.281.704 15.674.923 Total
123
Page 520
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
d. Transaksi dengan pihak-pihak berelasi d. Transactions with related parties
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Konvensional Conventional
Konsumsi Consumer
Pemilikan rumah (KPR) 4.176 4.538 Housing Loan
Non-kepemilikan rumah 85.559 91.185 Non-housing loan
89.735 95.723
Modal Kerja 12.066.600 8.884.001 Working capital
Investasi 9.340.394 6.728.046 Investment
Sindikasi 6.188.754 3.731.972 Syndicated
27.685.483 19.439.742
Syariah Sharia
Konsumsi Consumer
Pemilikan rumah (KPR) 1.529 5.483 Housing Loan
Non-kepemilikan rumah 2.342 1.575 Non-housing loan
3.871 7058
Modal Kerja 83.332 249.999 Working capital
87.203 257.057
Total 27.772.686 19.696.799 Total
e. Jangka waktu (sesuai dengan perjanjian kredit e. Loan period (based on agreements covering
dan pembiayaan/piutang syariah) loan and sharia financing/receivables)
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Konvensional Conventional
≤ 1 tahun 2.889.936 2.871.853 ≤ 1 year
> 1 tahun ≤ 2 tahun 4.026.448 1.945.142 > 1 year ≤ 2 years
> 2 tahun ≤ 5 tahun 15.988.179 11.756.496 > 2 years ≤ 5 years
> 5 tahun 273.679.297 250.084.074 > 5 years
296.583.860 266.657.565
Syariah Sharia
≤ 1 tahun 146.877 114.641 ≤ 1 year
> 1 tahun ≤ 2 tahun 631.048 413.397 > 1 year ≤ 2 years
> 2 tahun ≤ 5 tahun 1.486.054 1.624.779 > 2 years ≤ 5 years
> 5 tahun 34.850.302 29.471.322 > 5 years
37.114.281 31.624.139
Total 333.698.141 298.281.704 Total
Dikurangi cadangan kerugian Less allowance
penurunan nilai (15.591.964) (15.674.923) for impairment losses
Neto 318.106.177 282.606.781 Net
124
Page 521
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING
PIUTANG SYARIAH (lanjutan) /RECEIVABLES (continued)
f. Sisa Umur Jatuh Tempo f. Remaining Period to Maturity
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Konvensional Conventional
≤ 1 tahun 14.044.527 15.001.990 ≤ 1 year
> 1 tahun ≤ 2 tahun 8.528.139 6.996.578 > 1 year ≤ 2 years
> 2 tahun ≤ 5 tahun 29.474.735 25.171.528 > 2 years ≤ 5 years
> 5 tahun 244.536.459 219.487.469 > 5 years
296.583.860 266.657.565
Syariah Sharia
≤ 1 tahun 861.160 1.033.295 ≤ 1 year
> 1 tahun ≤ 2 tahun 858.624 979.616 > 1 year ≤ 2 years
> 2 tahun ≤ 5 tahun 2.325.080 1.831.707 > 2 years ≤ 5 years
> 5 tahun 33.069.417 27.779.521 > 5 years
37.114.281 31.624.139
Total 333.698.141 298.281.704 Total
Dikurangi cadangan kerugian Less allowance
penurunan nilai (15.591.964) (15.674.923) for impairment losses
Neto 318.106.177 282.606.781 Net
g. Informasi pokok lainnya g. Other significant information
i. Termasuk di dalam kredit yang diberikan i. Loans include sharia financing/
adalah pembiayaan/piutang syariah yang receivables with details, as follows:
diberikan dengan rincian sebagai berikut:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Piutang Murabahah 28.605.876 23.810.202 Murabahah receivables
Pembiayaan Musyarakah 4.527.313 4.563.573 Musyarakah financing
Piutang Istishna 3.861.013 2.955.715 Istishna receivables
Pembiayaan Mudharabah 102.689 284.162 Mudharabah financing
Pinjaman Qardh 15.940 10.487 Funds of Qardh
Aset yang Diperoleh Assets Acquired
Untuk Ijarah – Bersih 1.450 - for Ijarah - Net
Total 37.114.281 31.624.139 Total
Dikurangi cadangan kerugian Less allowance for
penurunan nilai (1.400.428) (1.570.009) impairment losses
Neto 35.713.853 30.054.130 Net
125
Page 522
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
g. Informasi pokok lainnya (lanjutan) g. Other significant information (continued)
ii. Tingkat suku bunga rata-rata per tahun ii. Average annual interest rates for
untuk kredit konsumer sebesar 9,66% dan consumer loans are 9.66% and 10.41% for
10,41% masing-masing untuk tahun yang the years ended December 31, 2023 and
berakhir pada tanggal 31 Desember 2023 2022, respectively. Average annual
dan 2022. Tingkat suku bunga rata-rata per interest rates for commercial loans are
tahun untuk kredit komersial masing- 6.26% and 6.54% for the years ended
masing sebesar 6,26% dan 6,54% masing- December 31, 2023 and 2022,
masing untuk tahun yang berakhir pada respectively.
tanggal 31 Desember 2023 dan 2022.
iii. Kredit yang diberikan dijamin dengan hak iii. The loans are collateralized by registered
tanggungan atau surat kuasa memasang mortgages or by powers of attorney to
hak tanggungan atau surat kuasa untuk mortgage or sell, demand deposits,
menjual, giro, tabungan, deposito savings deposits, time deposits, or by other
berjangka atau jaminan lain yang collaterals generally acceptable by the
umumnya diterima oleh Bank (Catatan 18, Bank (Notes 18, 19 and 20).
19 dan 20).
iv. Bank telah menjual dan mengalihkan iv. The Bank has sold and transferred its
Kredit Pemilikan Rumah (KPR) yang housing loans (KPR) to PT Sarana
dimilikinya kepada penerbit PT Sarana Multigriya Finansial (Persero) based on
Multigriya Finansial (Persero) yang sale-purchase deed No. 48 dated
tertuang dalam Akta Jual Beli No. 48 October 26, 2022 and Deed of Cessie
tanggal 26 Oktober 2022 dan Akta Cessie No. 36 dated December 23, 2022.
No. 36 tanggal 23 Desember 2022.
Nilai KPR yang dijual tersebut adalah The principal amount of KPR sold
sebesar Rp373.064 yang terdiri dari 5.475 amounted to Rp373,064 which consists of
debitur dengan harga jual sebesar nilai 5,475 debtors with selling price at the
pokok KPR pada tanggal cut-off final principal amount of KPR as of final cut off
(2 Oktober 2022). Penjualan ini memenuhi date (October 2, 2022). This sale qualified
kriteria penjualan putus karena risiko dan for derecognition as the risks and rewards
manfaat atas kepemilikan KPR secara of ownership over the KPR have been
signifikan telah dialihkan kepada pembeli. substantially transferred to the buyer.
v. Bank telah menjual dan mengalihkan v. The Bank has sold and transferred its
Kredit Pemilikan Rumah (KPR) yang housing loans (KPR) to PT Sarana
dimilikinya kepada penerbit PT Sarana Multigriya Finansial (Persero) based on
Multigriya Finansial (Persero) yang sale-purchase deed No. 33 dated
tertuang dalam Akta Jual Beli No. 33 July 28, 2023 and Deed of Cessie
tanggal 28 Juli 2023 dan Akta Cessie No. No. 28 dated September 26, 2023.
28 tanggal 26 September 2023.
Nilai KPR yang dijual tersebut adalah The principal amount of KPR sold
sebesar Rp599.359 yang terdiri dari 4.330 amounted to Rp599,359 which consists of
debitur dengan harga jual sebesar nilai 4,330 debtors with selling price at the
pokok KPR pada tanggal cut-off final principal amount of KPR as of final cut off
(4 Juli 2023). Penjualan ini memenuhi date (July 4, 2023). This sale qualified for
kriteria penjualan putus karena risiko dan derecognition as the risks and rewards of
manfaat atas kepemilikan KPR secara ownership over the KPR have been
signifikan telah dialihkan kepada pembeli. substantially transferred to the buyer.
126
Page 523
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
g. Informasi pokok lainnya (lanjutan) g. Other significant information (continued)
vi. Pada tanggal 29 Desember 2023, Bank vi. On December 29, 2023, the Bank sold
menjual kredit yang diberikan tertentu certain loans to PT AMC Padma Jaya
kepada PT AMC Padma Jaya (“AMC”) ("AMC") in the amount of Rp872,378,
sejumlah Rp872.378 dimana nilai tercatat where the gross carrying value of the
bruto atas pokok adalah Rp860.503 dan principal was Rp860,503 and the interest
tagihan bunga adalah Rp11.875. Bank receivable was Rp11,875. The bank had
sebelumnya telah membentuk cadangan previously established a full allowance for
kerugian penurunan nilai secara penuh impairment losses so that the carrying
sehingga nilai tercatatnya adalah Rpnihil. value was Rpnil. The sale of the credit
Penjualan kredit yang diberikan ini granted was carried out through a sale and
dilakukan melalui akta jual beli dan cessie purchase deed and cessie dated
tertanggal 29 Desember 2023 dan sejak December 29, 2023 and from that date the
tanggal tersebut Bank menghentikan Bank stopped recognizing the credit. In
pengakuan kredit tersebut. Sesuai dengan accordance with the provisions of the sale
ketentuan dalam akta jual beli dan cessie and purchase deed and cessie, the Bank
tersebut, Bank telah mengalihkan seluruh has transferred all rights to cash flows and
hak atas arus kas dan juga mengalihkan also transferred all risks and benefits of the
seluruh risiko dan manfaat atas kredit yang credit granted for sale. Therefore, the Bank
diberikan yang dijual tersebut. Oleh karena derecognized this credit and recognized
itu, Bank menghentikan pengakuan atas the recovery of all previously established
kredit yang diberikan ini dan mengakui allowances for impairment losses.
pemulihan seluruh cadangan kerugian
penurunan nilai yang dibentuk
sebelumnya.
Pada tanggal yang sama, Bank membeli On the same date, the Bank purchased
surat berharga syariah yaitu Sukuk sharia securities, namely Sukuk Wakalah
Wakalah BI Al-Istitsmar (“Sukuk”) yang BI Al-Istitsmar ("Sukuk") issued by PT
diterbitkan oleh PT Angkasa Pura I Angkasa Pura I (Persero) from the
(Persero) dari Subsidiary of Enterprise Subsidiary of Enterprise ("SOE")
(“SOE”) Wijayakusuma Fund dengan nilai Wijayakusuma Fund with a value of
sebesar Rp2.268.378. Sukuk ini telah Rp2,268,378. This sukuk has been
dicatat pada nilai wajarnya sebesar Rp recorded at its fair value of Rp1,465,100 at
1.465.100 pada tanggal pembelian (lihat the date of purchase (see Note 8
Catatan 8 (Efek-Efek)). SOE (Securities)). SOE Wijayakusuma Fund is
Wijayakusuma Fund merupakan sub fund a sub fund of Namco Indonesia Raya VCC
dari Namco Indonesia Raya VCC yang which is managed by Mandiri Investment
dikelola oleh Mandiri Investment Management Pte. Ltd. as investment
Management Pte. Ltd. selaku manajer manager. The majority shareholder of
investasi. Pemegang mayoritas saham AMC is Raflesia Jaya Pte. Ltd. with
AMC adalah Raflesia Jaya Pte. Ltd. ownership of 99.9%, where the sole
dengan kepemilikan sebesar 99,9%, shareholder is Raflesia Jaya Pte. Ltd. is
dimana pemegang saham tunggal Raflesia Namco Indonesia Raya VCC. SOE
Jaya Pte. Ltd. adalah Namco Indonesia Wijayakusuma and AMC are affiliated
Raya VCC. SOE Wijayakusuma dan AMC companies. The Bank does not have share
merupakan perusahaan terafiliasi. Bank ownership or involvement in activities in
tidak memiliki kepemilikan saham ataupun these two entities.
keterlibatan dalam aktivitas di dalam kedua
entitas ini.
127
Page 524
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
g. Informasi pokok lainnya (lanjutan) g. Other significant information (continued)
Mempertimbangkan transaksi pembelian Considering that the sukuk purchase and
sukuk dan penjualan kredit yang diberikan credit sales transactions provided above
di atas dilakukan pada waktu yang sama were carried out at the same time and with
dan dengan pihak-pihak lawan yang affiliated counterparties, the Bank views
terafiliasi, Bank melihat transaksi-transaksi these transactions as interrelated
ini sebagai transaksi yang saling berkaitan transactions so that the financial impact of
sehingga dampak keuangan dari kedua both transactions is recognized in the
transaksi diakui dalam akun beban provision for impairment lossess on
penyisihan kerugian penurunan nilai aset financial and non-financial aasets in the
keuangan dan aset non keuangan pada profit and loss statement Bank on the
laporan laba rugi Bank pada tanggal transaction date.
transaksi.
vii. Kredit yang diberikan kepada direksi dan vii. The loans given to the Bank’s directors and
karyawan Bank merupakan kredit untuk employees consist of loans intended for
membeli kendaraan dan keperluan pribadi purchase of vehicles and other personal
lainnya yang dibebani bunga dengan suku necessities. These loans earn an average
bunga rata-rata pada tahun yang berakhir interest of 6.01% and 6.18%, for the year
pada tanggal 31 Desember 2023 dan 2022 ended December 31, 2023 and 2022, with
sebesar 6,01% dan 6,18%, dengan jangka term ranging from 1 to 15 years. This loan
waktu berkisar antara 1 sampai dengan 15 will be repaid through employee deduction
tahun. Kredit ini akan dibayar kembali salary. Difference between employee
melalui pemotongan gaji setiap bulan. loan’s interest rates and Base Lending
Perbedaan antara tingkat bunga pinjaman Rate (BLR) is deferred and recorded as
karyawan dan Base Lending Rate (BLR) deferred expense for employee loans as
ditangguhkan dan dicatat sebagai beban part of other assets. Deferred expense for
yang ditangguhkan untuk pinjaman employee loans amounted to Rp400,702
karyawan, bagian dari aset lain-lain. and Rp459,549 as of December 31, 2023
Besarnya akun beban yang ditangguhkan and 2022, respectively (Note 16).
untuk pinjaman karyawan sebesar
Rp400.702 dan Rp459.549 pada tanggal
31 Desember 2023 dan 2022 (Catatan 16).
viii. Kredit yang diberikan dan pembiayaan/ viii. As of December 31, 2023 and 2022, the
piutang syariah kepada pihak-pihak outstanding balances of loans and sharia
berelasi pada tanggal 31 Desember 2023 financing/receivables from related parties
dan 2022 masing-masing sebesar amounted to Rp27,772,686 and
Rp27.772.686 dan Rp19.696.799 Rp19,696,799, respectively (Note 43). As
(Catatan 43). Persentase kredit yang of December 31, 2023 and 2022, the
diberikan dan pembiayaan/ piutang syariah percentage of loans and sharia
dari pihak-pihak berelasi terhadap jumlah financing/receivables from related parties
kredit yang diberikan dan pembiayaan/ represent approximately 8.32% and
piutang syariah masing-masing pada 6.60%, respectively, of the total loans and
tanggal 31 Desember 2023 dan 2022 sharia financing/receivables.
adalah sebesar 8,32% dan 6,60%.
128
Page 525
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
g. Informasi pokok lainnya (lanjutan) g. Other significant information (continued)
ix. Perubahan nilai tercatat dan cadangan ix. The movements in the gross carrying
kerugian penurunan nilai kredit yang amount and allowance for impairment
diberikan dan pembiayaan/piutang syariah losses on loans and sharia
adalah sebagai berikut: financing/receivables are as follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Saldo awal tahun 15.674.923 14.435.760 Balance at beginning of year
Penyisihan kerugian
penurunan nilai
selama tahun berjalan* Provision for impairment losses
(Catatan 33) 2.907.844 4.039.507 during the year (Note 33)
Penerimaan kembali kredit
yang telah dihapusbukukan 77.065 71.716 Recovery of loans written-off
Penghapusbukuan kredit (3.067.868) (2.872.060) Loans written-off
Saldo akhir tahun 15.591.964 15.674.923 Balance at the end of year
*) Termasuk dampak nilai wajar sukuk sebesar Rp803.278juta pada *) Included impact of fair value sukuk amounted Rp803,278million in
tahun 2023. 2023.
Perubahan nilai tercatat bruto adalah Movements in the gross carrying amount are as
sebagai berikut: follows:
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Kredit yang diberikan dan Loans and sharia
pembiayaan/piutang syariah financing/receivables
Saldo Awal 220.360.764 28.662.115 17.634.686 31.624.139 298.281.704 Beginning Balance
Pengalihan ke: Transfer to:
Stage 1 6.365.574 (6.168.358) (197.216) - - Stage 1
Stage 2 (13.235.646) 13.321.409 (85.763) - - Stage 2
Stage 3 (4.641.382) (1.297.379) 5.938.761 - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 208.849.310 34.517.787 23.290.468 31.624.139 298.281.704 after transfer
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (10.575.269) (527.760) (491.309) (2.944.142) (14.538.480) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 61.107.511 104.446 1.528.461 9.244.792 71.985.210 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (16.016.044) (702.994) (1.800.346) (443,041) (18.962.425) assets
Aset keuangan yang Written-off financial
dihapusbuku (128.830) (272.181) (2.299.390) (367.467) (3.067.868) assets
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan 34.387.368 (1.398.489) (3.062.584) 5.490.142 35.416.437 during the year
Saldo akhir tahun 243.236.678 33.119.298 20.227.884 37.114.281 333.698.141 Balance at the end of year
*) Tidak menerapkan PSAK No. 71, ”Instrumen Keuangan” *) Not applying SFAS No. 71, ”Financial Instruments”
129
Page 526
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
g. Informasi pokok lainnya (lanjutan) g. Other significant information (continued)
ix. Perubahan nilai tercatat dan cadangan ix. The movements in the gross carrying
kerugian penurunan nilai kredit yang amount and allowance for impairment
diberikan dan pembiayaan/piutang syariah losses on loans and sharia
adalah sebagai berikut: (lanjutan) financing/receivables are as follows:
(continued)
Perubahan nilai tercatat bruto adalah Movements in the gross carrying amount are
sebagai berikut: (lanjutan) as follows: (continued)
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Kredit yang diberikan dan Loans and sharia
pembiayaan/piutang syariah financing/receivables
Saldo Awal 200.610.568 29.282.802 17.392.063 27.549.858 274.835.291 Beginning Balance
Pengalihan ke: Transfer to:
Stage 1 10.127.196 (9.252.362) (874.834) - - Stage 1
Stage 2 (10.109.606) 10.556.294 (446.688) - - Stage 2
Stage 3 (4.362.863) (678.482) 5.041.345 - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 196.265.295 29.908.252 21.111.886 27.549.858 274.835.291 after transfer
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (9.599.191) (513.843) (387.887) (1.924.831) (12.425.752) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 46.634.491 72.127 31.440 7.261.078 53.999.136 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (12.910.849) (702.799) (753.529) (887.734) (15.254.911) assets
Aset keuangan yang Written-off financial
dihapusbuku (28.982) (101.622) (2.367.224) (374.232) (2.872.060) assets
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan 24.095.469 (1.246.137) (3.477.200) 4.074.281 23.446.413 during the year
Saldo akhir tahun 220.360.764 28.662.115 17.634.686 31.624.139 298.281.704 Balance at the end of year
*) Tidak menerapkan PSAK No. 71, ”Instrumen Keuangan” *) Not applying SFAS No. 71, ”Financial Instruments”
Perubahan cadangan kerugian penurunan The movements in the allowance for
nilai adalah sebagai berikut: impairment losses are as follows:
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Kredit yang diberikan dan Loans and sharia
pembiayaan/piutang syariah financing/receivables
Saldo Awal 1.694.821 3.525.156 8.884.937 1.570.009 15.674.923 Beginning Balance
Pengalihan ke: Transfer to:
Stage 1 624.497 (525.510) (98.987) - - Stage 1
Stage 2 (252.951) 300.934 (47.983) - - Stage 2
Stage 3 (144.285) (178.906) 323.191 - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 1.922.082 3.121.674 9.061.158 1.570.009 15.674.923 after transfer
Pengukuran kembali bersih Net remeasurement of
penurunan nilai (432.700) 655.257 3.386.320 197.060 3.805.937 impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 336.406 9.214 206.860 25.218 577.698 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (202.671) (106.453) (1.065.210) (24.392) (1.398.726) assets
Aset keuangan yang Written-off financial
dihapusbuku (128.830) (272.181) (2.299.390) (367.467) (3.067.868) assets
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan (427.795) 285.837 228.580 (169.581) (82.959) during the year
Saldo akhir tahun 1.494.287 3.407.511 9.289.738 1.400.428 15.591.964 Balance at the end of year
*) Tidak menerapkan PSAK No. 71, ”Instrumen Keuangan” *) Not applying SFAS No. 71, ”Financial Instruments”
130
Page 527
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
g. Informasi pokok lainnya (lanjutan) g. Other significant information (continued)
ix. Perubahan nilai tercatat dan cadangan ix. The movements in the gross carrying
kerugian penurunan nilai kredit yang amount and allowance for impairment
diberikan dan pembiayaan/piutang syariah losses on loans and sharia
adalah sebagai berikut: (lanjutan) financing/receivables are as follows:
(continued)
Perubahan cadangan kerugian penurunan The movements in the allowance for
nilai adalah sebagai berikut: (lanjutan) impairment losses are as follows:
(continued)
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Kredit yang diberikan dan Loans and sharia
pembiayaan/piutang syariah financing/receivables
Saldo Awal 1.209.325 2.309.833 9.646.739 1.269.863 14.435.760 Beginning Balance
Pengalihan ke: Transfer to:
Stage 1 663.412 (499.909) (163.503) - - Stage 1
Stage 2 (53.917) 160.278 (106.361) - - Stage 2
Stage 3 (28.068) (175.118) 203.186 - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 1.790.752 1.795.084 9.580.061 1.269.863 14.435.760 after transfer
Pengukuran kembali bersih Net remeasurement of
penurunan nilai (226.641) 1.887.803 2.066.364 477.724 4.205.250 impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 300.732 4.698 15.139 238.053 558.622 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (141.040) (60.807) (409.403) (41.399) (652.649) assets
Aset keuangan yang Written-off financial
dihapusbuku (28.982) (101.622) (2.367.224) (374.232) (2.872.060) assets
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan (95.931) 1.730.072 (695.124) 300.146 1.239.163 during the year
Saldo akhir tahun 1.694.821 3.525.156 8.884.937 1.570.009 15.674.923 Balance at the end of year
*) Tidak menerapkan PSAK No. 71, ”Instrumen Keuangan” *) Not applying SFAS No. 71, ”Financial Instruments”
Termasuk di dalam saldo cadangan As of December 31, 2023 and 2022, the
kerugian adalah cadangan kerugian balance of allowance for impairment losses
pembiayaan/piutang syariah sebesar includes allowance for impairment losses
Rp1.400.428 dan Rp1.570.009, masing- on sharia financing/receivables amounting
masing pada tanggal 31 Desember 2023 to Rp1,400,428 and Rp1,570,009,
dan 2022. respectively.
Manajemen berpendapat bahwa jumlah Management believes that the amount of
cadangan kerugian penurunan nilai kredit allowance for impairment losses on the
yang diberikan dan pembiayaan/piutang loans and sharia financing/receivables is
syariah yang dibentuk telah memadai. adequate.
131
Page 528
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
g. Informasi pokok lainnya (lanjutan) g. Other significant information (continued)
x. Fungsi pengawasan kredit Bank berfokus x. The credit control function of the Bank
pada pencegahan penurunan kualitas focuses on preventing the deterioration of
portofolio kredit dan aktivitas penyaluran the quality of credit portfolio and unsound
kredit yang tidak sehat yang dapat practices in granting credit facilities that
mengakibatkan timbulnya kerugian. Risiko may result in losses. Credit risks are
kredit dikelola dan diatasi dengan managed by establishing credit limits and
membuat pembatasan penyaluran kredit setting consistent lending policies, periodic
(credit limit) dan kebijakan penyaluran monitoring of individual portfolio, and
kredit yang seragam, melakukan measuring the collectibility level of credit
pengawasan portofolio individual secara portfolio.
periodik dan pengukuran tingkat
kolektibilitas portofolio kredit.
xi. Dalam laporan Bank ke Otoritas Jasa xi. Based on the report submitted by the Bank
Keuangan (OJK) disebutkan bahwa pada to Financial Services Authority (OJK) as of
tanggal 31 Desember 2023 dan 2022, December 31, 2023 and 2022, the Bank is
Bank telah mematuhi ketentuan Batas in compliance with the legal lending limit
Maksimum Pemberian Kredit (BMPK), (BMPK) regulations, both for the related
baik terhadap pihak-pihak berelasi and non-related party borrowers.
maupun kepada pihak yang tidak berelasi.
xii. Rasio kredit dan pembiayaan/piutang xii. The ratios of non-performing loans and
syariah yang diklasifikasikan non- sharia financing/receivables to total loans
performing terhadap jumlah kredit dan and sharia financing/receivables (using the
pembiayaan/piutang syariah (metode gross and net methods) are shown in the
gross dan neto) adalah seperti yang following table:
terlihat pada tabel berikut:
31 Desember/December 31,2023 31 Desember/December 31,2022
Konvensional/ Syariah/ Konvensional/ Syariah/
Kolektibilitas Conventional Sharia Conventional Sharia Collectibility
Kurang Lancar 393.326 177.947 433.219 146.997 Substandard
Diragukan 538.432 139.381 793.609 94.373 Doubtful
Macet 8.231.390 568.424 7.797.611 804.491 Loss
9.163.148 885.752 9.024.439 1.045.861
Cadangan kerugian Allowance for
Penurunan nilai impairment losses
atas NPL/NPF (4.770.816) (885.752) (5.080.285) (1.045.861) for NPL/NPF
4.392.332 - 3.944.154 -
Kredit yang diberikan Loans and
dan pembiayaan/ sharia financing/
piutang syariah 296.583.860 37.114.281 266.657.565 31.624.139 receivables
% Non-performing
kredit yang % of Non-performing
diberikan dan loans and
pembiayaan/ sharia financing/
piutang syariah - Gross receivables - Gross
(Gross NPL/NPF) 3,09% 2,39% 3,38% 3,31% (Gross NPL/NPF)
% Non-performing
kredit yang % of Non-performing
diberikan dan loans and sharia
pembiayaan/ financing/
piutang syariah - Neto receivables - Net
(Neto NPL/NPF) 1,48% 0% 1,48% 0% (Net NPL/NPF)
132
Page 529
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
g. Informasi pokok lainnya (lanjutan) g. Other significant information (continued)
xiii. NPL/NPF Gross dihitung dengan xiii. The Gross NPL/NPF are computed by
membagi antara sindikasi jumlah kredit/ dividing the total non-performing loans/
pembiayaan/piutang syariah bermasalah sharia financing/receivables by the total
dengan jumlah kredit/pembiayaan loans and sharia financing/receivables.
/piutang Syariah.
NPL/NPF Neto dihitung dengan membagi The Net NPL/NPF ratios are computed by
antara jumlah kredit/pembiayaan/piutang dividing the total non-performing
syariah bermasalah setelah dikurangi loans/sharia financing/receivables, net of
cadangan kerugian dan jumlah kredit/ allowance for possible losses, by the total
pembiayaan/piutang syariah keseluruhan. loans and sharia financing/receivables.
Rasio NPL/NPF Gross (total konvensional The Gross NPL/NPF Ratio (total
dan syariah) adalah 3,01% dan 3,38% conventional and sharia) is 3.01% and
masing-masing pada tanggal 3.38% as of December 31, 2023 and 2022,
31 Desember 2023 dan 2022. respectively.
Rasio NPL/NPF Neto (total konvensional The Net NPL/NPF Ratio (total conventional
dan syariah) adalah 1,32% dan 1,32% and sharia) is 1.32% and 1.32% as of
masing-masing pada tanggal December 31, 2023 and 2022,
31 Desember 2023 dan 2022. respectively.
xiv. Kredit yang diberikan dan pembiayaan/ xiv. Non-performing loans and sharia
piutang syariah non-performing financing/receivables by economic
berdasarkan sektor ekonomi: sectors:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Konvensional Conventional
Perumahan 8.315.467 7.794.092 Property
Konstruksi 534.740 904.621 Construction
Jasa Usaha 191.925 79.417 Business service
Perdagangan, restoran
dan hotel 87.920 173.739 Trading, restaurant and hotel
Pertambangan 14.147 15.397 Mining
Jasa-jasa sosial 11.676 28.436 Social service
Transportasi, Pergudangan, Transportation, warehousing,
dan Komunikasi 2.058 6.387 and communication
Manufaktur 1.235 715 Manufacturing
Listrik, gas dan air 959 6.141 Electricity, gas and water
Pertanian 117 60 Farming
Lain-lain*) 2.904 15.434 Other*)
9.163.148 9.024.439
Syariah Sharia
Perumahan 473.449 297.621 Property
Konstruksi 283.130 573.570 Construction
Jasa Usaha 129.173 174.670 Business service
885.752 1.045.861
Total 10.048.900 10.070.300 Total
Dikurangi cadangan kerugian Less allowance
penurunan nilai (5.656.568) (6.126.146) for impairment losses
Neto 4.392.332 3.944.154 Net
*) Terdiri dari rumah tangga dan sektor ekonomi lainnya *) Consists of household and other economic sectors
133
Page 530
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
g. Informasi pokok lainnya (lanjutan) g. Other significant information (continued)
xv. Rasio kredit usaha kecil (KUK) terhadap xv. The ratio of small-scale enterprise loans to
total kredit adalah sebesar 0,8% dan total loans is 0.8% and 0.44% as of
0,44% masing-masing pada tanggal December 31, 2023 and 2022, respectively.
31 Desember 2023 dan 2022.
xvi. Kredit sindikasi merupakan kredit yang xvi. Syndicated loans represent loans provided
diberikan kepada nasabah di bawah to customers under syndication
perjanjian pembiayaan bersama dengan agreements with other banks. As of
bank-bank lain. Keikutsertaan Bank December 31, 2023 and 2022, the Bank’s
sebagai anggota sindikasi dengan share as a co-lender in syndicated loans is
persentase penyertaan sebesar 8,61% 8.61% and 7.62% for each, respectively, of
dan 7,62% dari jumlah kredit sindikasi the total syndicated loans.
masing-masing pada tanggal 31
Desember 2023 dan 2022.
xvii. Kredit dan pembiayaan/piutang syariah xvii. Restructured loans and sharia
yang direstrukturisasi berdasarkan financing/receivables by collectibility and
kolektibilitas dan sektor ekonomi: economic sector:
31 Desember/December 31, 2023
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Current mention Substandard Doutbful Loss Total
Perumahan 27.028.674 13.252.016 344.212 302.541 5.309.171 46.236.614 Property
Konstruksi 1.980.812 2.270.627 13.096 7.194 453.035 4.724.764 Construction
Jasa usaha 1.657.252 7.818 14.476 176 96.484 1.776.206 Business service
Perdagangan, restoran Trading, restaurant
dan hotel 247.741 8.126 - 10.597 22.289 288.753 and hotel
Jasa-jasa sosial 101.841 21.709 - - 10.091 133.641 Social services
Manufaktur 52 813 - - 574 1.439 Manufacturing
Transportasi, Transportation,
pergudangan dan warehousing
komunikasi 2.996.673 126.911 - - 855 3.124.439 and communication
Pertambangan - - - - 12.270 12.270 Mining
Lain-lain*) 13.596 1.410 - - 254 15.260 Other*)
Total 34.026.641 15.689.430 371.784 320.508 5.905.023 56.313.386 Total
31 Desember/December 31, 2022
Dalam
perhatian
khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/
Current mention Substandard Doutbful Loss Total
Perumahan 30.595.294 11.093.003 441.112 646.733 4.635.418 47.411.560 Property
Konstruksi 4.013.346 481.513 15.628 32.339 976.286 5.519.112 Construction
Jasa usaha 1.234.625 21.170 10.542 10.623 137.547 1.414.507 Business service
Perdagangan, restoran Trading, restaurant
dan hotel 215.923 103.350 - 16 97.199 416.488 and hotel
Jasa-jasa sosial 105.371 25.335 302 - 17.854 148.862 Social services
Manufaktur 1.257 776 - - 359 2.392 Manufacturing
Transportasi, Transportation,
pergudangan dan warehousing
komunikasi 2.998.715 6.634 - - 1.413 3.006.762 and communication
Pertambangan - - - - 12.266 12.266 Mining
Pertanian - - - 4 - 4 Farming
Lain-lain*) 15.199 1.432 397 134 12.413 29.575 Other*)
Total 39.179.730 11.733.213 467.981 689.849 5.890.755 57.961.528 Total
*) Terdiri dari rumah tangga dan sektor ekonomi lainnya *) Consists of household and other economic sectors
134
Page 531
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
g. Informasi pokok lainnya (lanjutan) g. Other significant information (continued)
xvii. Kredit dan pembiayaan/piutang syariah xvii. Restructured loans and sharia
yang direstrukturisasi berdasarkan financing/receivables by collectibility and
kolektibilitas dan sektor ekonomi: economic sector: (continued)
(lanjutan)
Skema restrukturisasi yang disepakati Restructured loans scheme agreed by
oleh Bank dan debitur meliputi antara lain the Bank and its debtors include loans
penjadwalan ulang pembayaran pokok principal and interest rescheduling,
kredit dan bunga, pembebasan tunggakan overdue interest exemption, reduction of
bunga, penurunan suku bunga, interest rates, additional loan facilities,
penambahan fasilitas kredit, novasi dan novation and others.
lain-lain.
Bank telah melakukan restrukturisasi Bank has restructured its credit for
kredit untuk debitur yang terdampak debtors affected by Covid-19 pandemic
pandemi Covid-19 sesuai dengan POJK in accordance with POJK
No. 11/POJK.03/2020 “Stimulus No.11/POJK.03/2020 “National
Perekonomian Nasional sebagai Economic stimulus as countercyclical
kebijakan countercyclical dampak policy in the impact of the spread of
penyebaran Corona Virus Disease 2019 Coronavirus Disease 2019” dated March
tertanggal 13 Maret 2020 dan perubahan 13, 2020 and amendment POJK
POJK No. 48/POJK.03/2020 “Perubahan No.48/POJK.03/2020 “Amendment of
atas Peraturan Otoritas Jasa Keuangan POJK No.11/POJK.03/2020 Regarding
Nomor 11/POJK.03/2020 tentang National Economic stimulus as
Stimulus Perekonomian Nasional sebagai countercyclical policy in the impact of the
kebijakan countercyclical dampak spread of Coronavirus Disease 2019”
penyebaran Corona Virus Disease 2019” dated December 1, 2020 and second
tertanggal 1 Desember 2020 dan amendment POJK No.17/POJK.03/2021
perubahan kedua POJK No. “Second Amendment of POJK
17/POJK.03/2021 “Perubahan kedua atas No.11/POJK.03/2020 Regarding
Peraturan Otoritas Jasa Keuangan Nomor National Economic stimulus as
11/POJK.03/2020 tentang Stimulus countercyclical policy in the impact of the
Perekonomian Nasional sebagai spread of Coronavirus Disease 2019”
kebijakan countercyclical dampak dated September 10, 2021. As of
penyebaran Corona Virus Disease 2019” December 31, 2023 and 2022 the total
tertanggal 10 September 2021. balance of Covid-19 restructure loans
Per tanggal 31 Desember 2023 dan 2022 amounted to Rp25,663,629 and
total saldo kredit restrukturisasi Covid-19 Rp33,667,902 respectively.
masing-masing sebesar Rp25.663.629
dan Rp33.667.902.
xviii. Kredit yang telah dihapusbukukan oleh xviii. The loans written-off by the Bank are
Bank dicatat sebagai kredit off balance recorded as off balance sheet in the
sheet di dalam rekening administratif. administrative account.
135
Page 532
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. KREDIT YANG DIBERIKAN DAN PEMBIAYAAN/ 11. LOANS AND SHARIA FINANCING/
PIUTANG SYARIAH (lanjutan) RECEIVABLES (continued)
g. Informasi pokok lainnya (lanjutan) g. Other significant information (continued)
xix. Jumlah minimum cadangan kerugian xix. Minimum allowance for impairment losses
penurunan nilai kredit yang diberikan dan for loans and sharia financing receivables
pembiayaan/piutang syariah, yang wajib required by Financial Services Authority
dibentuk sesuai dengan ketentuan amounted to Rp12,641,044 and
Otoritas Jasa Keuangan adalah sebesar Rp11,909,808 as of December 31, 2023
Rp12.641.044 dan Rp11.909.808, and 2022, respectively.
masing-masing pada tanggal 31
Desember 2023 dan 2022.
h. Informasi mengenai klasifikasi aset keuangan h. Information with respect to classification of
yang mengalami penurunan nilai dan tidak impaired and not impaired and credit quality of
mengalami penurunan nilai dan kualitas kredit financial assets are disclosed in Note 46.
diungkapkan pada Catatan 46.
12. TAGIHAN DAN LIABILITAS DERIVATIF 12. DERIVATIVE RECEIVABLE AND LIABILITIES
Bank BTN menerapkan akuntansi lindung nilai atas Bank BTN implemented hedge accounting of the
arus kas dengan tujuan untuk melindungi suatu cash flow with purpose to protect an instrument
instrumen atau kelompok instrumen dari eksposur from exposure of cashflow variability that can be
variabilitas arus kas yang dapat diatribusikan pada atributed at certain risk that related to acknowledge
risiko tertentu yang terkait dengan aset atau assets or liabilities (such as all or partial of future
liabilitas yang diakui (seperti seluruh atau sebagian interest payment on foreign currency debt) or which
pembayaran bunga di masa depan atas utang can be atributed to certain risk that are most likely
dengan mata uang asing) atau yang dapat to occur and can affect profit or loss.
diatribusikan pada risiko tertentu yang terkait
dengan prakiraan transaksi yang kemungkinan
besar terjadi, dan dapat mempengaruhi laba rugi.
Pada tanggal 10 November 2022 dan 18 On November 10, 2022 and November 18, 2022,
November 2022, Bank melakukan lindung nilai Bank entered into cashflow hedge for interest rate
arus kas atas suku bunga dari obligasi and principal of subordinated bond amounting to
subordinasi sebesar USD 300 juta (nilai penuh) USD 300 milion (full amount) with cross currency
dengan Cross Currency Swap (CCS), dengan swap (CCS), with notional value amount of USD 72
nilai nosional sebesar USD 72 juta (nilai penuh). million (full amount).
Pada tanggal 28 Juli 2022 Bank melakukan On July 28, 2022, Bank entered into cashflow
lindung nilai arus kas atas suku bunga dan nilai hedge for interest rate and principal of corporate
pokok dari pinjaman korporasi Japan loan Japan International Corporate Agency (JICA)
International Cooperation Agency (JICA) sebesar amounting to JPY 7 billion (full amount) with cross
JPY 7 miliar (nilai penuh) dengan Cross Currency currency swap (CCS), with notional value amount
Swap (CCS), dengan nilai nosional sebesar JPY of JPY 3 Billion (full amount).
3 miliar (nilai penuh).
Pada tanggal 24 Januari 2020 Bank melakukan On January 24, 2020, Bank entered into cashflow
lindung nilai arus kas atas suku bunga dan nilai hedge for interest rate and principal of
pokok dari obligasi subordinasi sebesar USD 300 Subordinated Bond amounting to USD 300 milion
juta (nilai penuh) dengan Cross Currency Swap, (full amount) with cross currency swap (CCS), with
dengan nilai nosional sebesar USD 150 juta (nilai notional value amount of USD 150 million (full
penuh) amount)
136
Page 533
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. TAGIHAN DAN LIABILITAS DERIVATIF 12. DERIVATIVE RECEIVABLE AND LIABILITIES
(lanjutan) (continued)
Perubahan nilai wajar dari kontrak CCS sebagai The changes of fair value of CCS contract as a
instrumen lindung nilai yang ditentukan sebagai hedging instrument that is designated as an
lindung nilai yang efektif (yaitu bagian yang saling effective hedge (that is, a part of set off) are
hapus) diakui dalam penghasilan komprehensif recognized in other comprehensive income. The
lain. Setiap sisa keuntungan/kerugian atas remaining gains/losses on the hedging instrument
instrumen lindung nilai (yaitu ketidakefektifan) (ie. inefectiveness) of the hedge, recognized in
untuk lindung nilai diakui dalam laba rugi. profit/loss.
Sejak dimulainya akuntansi lindung nilai arus kas Since the inception of the cashflow hedge
tersebut, manajemen telah memiliki dokumentasi accounting, management has documented the
mengenai hubungan antara instrumen lindung relationship between hedging instruments and
nilai dan item yang dilindung nilai dan juga tujuan hedged items as well as the objectives of risk
manajemen risikonya serta strategi dalam management and strategies for engaging various
melakukan berbagai transaksi lindung nilai. hedging transaction.
Dokumentasi juga meliputi penilaian efektivitas The documentation also includes assessing the
lindung nilai dari derivatif yang digunakan effectivieness of hedge from derivative that used as
sebagai instrumen lindung nilai dan item yang hedging instrument and hedged items. This
dilindung nilai. Penilaian ini dilakukan baik pada assessment is carried out both at the beginning of
permulaan lindung nilai tersebut diterapkan dan the hedging applied and at later on an ongoing
pada saat-saat berikutnya secara berkelanjutan. basis.
31 Desember/December 31, 2023
Suku bunga yang
Suku bunga yang diterima/
Tanggal Transaksi/ Pihak ketiga/ Nosional/ dibayarkan/ Interest Jatuh tempo/
Transaction Date Third Parties Notional Interest Paid eceivable Maturity Date
27 Januari/ 23 Januari/
January 27, 2020 Standard Chartered Bank USD25.000.000 8,30% 4,20% January 23, 2025
27 Januari/ 23 Januari/
January 27, 2020 Deutsche Bank AG USD25.000.000 8,30% 4,20% January 23, 2025
10 November/
November 10, 23 Januari/
2022 ANZ Bank USD25.000.000 6,20% 4,20% January 23, 2025
10 November/
November 10, 23 Januari/
2022 UOB Bank USD25.000.000 6,20% 4,20% January 23, 2025
18 November/
November 18, 23 Januari/
2022 Standard Chartered Bank USD22.000.000 6,33% 4,20% January 23, 2025
31 Desember/December 31, 2022
Suku bunga yang Suku bunga yang
Tanggal Transaksi/ Pihak ketiga/ Nosional/ dibayarkan/ diterima/ Jatuh tempo/
Transaction Date Third Parties Notional Interest Paid Interest eceivable Maturity Date
27 Januari/ 23 Januari/
January 27, 2020 Standard Chartered Bank USD5.000.000 8,25% 4,20% January 23, 2023
27 Januari/ 23 Januari/
January 27, 2020 Standard Chartered Bank USD25.000.000 8,30% 4,20% January 23, 2025
27 Januari/ 23 Januari/
January 27, 2020 Deutsche Bank AG USD20.000.000 8,25% 4,20% January 23, 2023
27 Januari/ 3 Januari/
January 27, 2020 Deutsche Bank AG USD25.000.000 8,30% 4,20% January 3, 2025
10 November/ 23 Januari/
November 10, 2022 ANZ Bank USD25.000.000 6,20% 4,20% January 23, 2025
10 November/ 23 Januari/
November 10, 2022 UOB Bank USD25.000.000 6,20% 4,20% January 23, 2025
18 November/ 23 Januari/
November 18, 2022 Standard Chartered Bank USD22.000.000 6,33% 4,20% January 23, 2025
28 Juli/ 10 Mei/
July 28, 2022 ANZ Bank JPY1.500.000.000 6,11% 0,90% May 10, 2023
28 Juli/ 10 Mei/
July 28, 2022 UOB Bank JPY1.500.000.000 6,11% 0,90% May 10, 2023
137
Page 534
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. TAGIHAN DAN LIABILITAS DERIVATIF 12. DERIVATIVE RECEIVABLE AND LIABILITIES
(lanjutan) (continued)
Selisih nilai wajar instrumen derivatif yang ditujukan The fair value difference of derivative instruments
sebagai lindung nilai arus kas dan kerugian selisih designated as cash flow hedges and loss on foreign
kurs atas obligasi subordinasi dalam mata uang exchange of subordinated bonds denominated in
asing dicatat pada penghasilan komprehensif lain foreign currency were reported as other
masing-masing pada tanggal 31 Desember 2023 comprehensive income amounting to Rp32,346
dan 2022. Saldo kerugian tersebut sebesar and Rp49,301 as of December 31, 2023 and 2022,
Rp32.346 dan Rp49.301 masing-masing pada respectively. The amount is presented as “Effective
tanggal 31 Desember 2023 dan 2022 disajikan portion of cashflow hedge” in equity.
sebagai ”Bagian efektif lindung nilai arus kas” pada
ekuitas.
Ringkasan transaksi derivatif sebagai berikut: The summary of the derivatives transaction as
follow:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Tagihan Derivatif Derivative Receivable
Cross currency interest Cross currency interest
rate swap 32.176 103.939 rate swap
Total 32.176 103.939 Total
13. TAGIHAN AKSEPTASI 13. ACCEPTANCES RECEIVABLE
Rincian tagihan akseptasi kepada nasabah adalah The details of acceptances receivable from
sebagai berikut: customers are as follows:
a. Berdasarkan Jenis dan Mata Uang a. By Type and Currency
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pihak Berelasi Related Parties
Surat Kredit Berdokumen Domestic Document
Dalam Negeri (SKBDN) 68.746 131.356 Letter of Credit
Pihak Ketiga Third Parties
Surat Kredit Berdokumen Domestic Document
Dalam Negeri (SKBDN) 475.821 282.045 Letter of Credit
Letter of Credit - 7.161 Letter of Credit
Total 544.567 420.562 Total
Cadangan kerugian Alowance for
penurunan nilai (23.876) (136) impairment losses
Total 520.691 420.426 Total
138
Page 535
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. TAGIHAN AKSEPTASI (lanjutan) 13. ACCEPTANCES RECEIVABLE (continued)
b. Berdasarkan Kolektibilitas b. By Collectibility
Pada tanggal-tanggal 31 Desember 2023 dan All acceptances receivables were classified as
2022, semua tagihan akseptasi diklasifikasikan current as of December 31, 2023 and 2022.
sebagai lancar.
c. Berdasarkan Jangka Waktu c. By Period
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
< 1 bulan 362.394 80.697 < 1 month
> 1 bulan - 3 bulan 27.223 49.568 > 1 month - 3 months
> 3 bulan - 1 tahun 154.950 290.297 > 3 months - 1 year
Total 544.567 420.562 Total
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai impairment losses
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: follows:
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Tagihan akseptasi Acceptances receivable
Saldo Awal 420.562 - - - 420.562 Beginning balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 488.494 56.073 - - 544.567 originated or purchased
Pembayaran kembali (420.562) - - - (420.562) Repayment
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan 67.932 56.073 - - 124.005
Saldo akhir tahun 488.494 56.073 - - 544.567 Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Tagihan akseptasi Acceptances receivable
Saldo Awal 454.140 - - - 454.140 Beginning balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 420.562 - - - 420.562 originated or purchased
Pembayaran kembali (454.140) - - - (454.140) Repayment
Total penambahan/(penurunan) Total addition/(reversal)
tahun berjalan (33.578) - - - (33.578)
Saldo akhir tahun 420.562 - - - 420.562 Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
139
Page 536
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. TAGIHAN AKSEPTASI (lanjutan) 13. ACCEPTANCES RECEIVABLE (continued)
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
The movements in the allowance for
Perubahan cadangan kerugian penurunan impairment losses are as follows:
nilai adalah sebagai berikut:
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Tagihan akseptasi Acceptances receivable
Saldo awal 136 - - - 136 Beginning Balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1.447 22.429 - 23.876 originated or purchased
Pembayaran kembali (136) - - - (136) Repayment
Total penambahan/(penurunan) Total additionl/(reversal)
tahun berjalan 1.311 22.429 - - 23.740 during the year
Saldo akhir tahun 1.447 22.429 - - 23.876 Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Tagihan akseptasi Acceptances
receivable
Saldo awal 623 - - - 623 Beginning Balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 136 136 originated or purchased
Pembayaran kembali (623) - - - (623) Repayment
Total penambahan/(penurunan) Total additionl/(reversal)
tahun berjalan (487) - - - (487) during the year
Saldo akhir tahun 136 - - - 136 Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
Bank melakukan penilaian atas penurunan nilai The Bank assessed acceptance receivables
tagihan akseptasi secara kolektif. collectively for impairment.
Manajemen berpendapat bahwa jumlah The management believes that the allowance
cadangan kerugian atas tagihan yang dibentuk for impairment losses provided on acceptances
telah memadai. receivable is adequate.
140
Page 537
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. ASET TETAP 14. PREMISES AND EQUIPMENT
Akun ini terdiri dari: This account consists of:
31 Desember/December 31, 2023
Penambahan/ Pengurangan/
Saldo Awal/ Reklasifikasi/ Reklasifikasi/ Saldo Akhir/
Beginning Revaluasi/ Additions/ Deductions/ Ending
Balance Revaluation Reclassifications Reclassifications Balance
Biaya/nilai revaluasi Cost/revaluation value
Tanah 4.406.143 57.208 84.830 - 4.548.181 Land
Bangunan 1.730.187 - 130.748 - 1.860.935 Buildings
Peralatan kantor dan Office furniture, fixtures,
kendaraan bermotor 3.673.813 - 437.474 - 4.111.287 and motor vehicle
9.810.143 57.208 653.052 - 10.520.403
Constructions in
Aset dalam penyelesaian 69.685 - 1.684.492 (119.975) 1.634.202 progress
9.879.828 57.208 2.337.544 (119.975) 12.154.605
Aset hak guna 720.020 205.957 (126.836) 799.141 Right of use of asset
10.599.848 57.208 2.543.501 (246.811) 12.953.746
Accumulated
Akumulasi penyusutan depreciation
Bangunan 862.248 - 75.928 - 938.176 Buildings
Office furniture,
Peralatan kantor dan fixtures and
kendaraan bermotor 3.007.502 - 413.946 - 3.421.448 motor vehicles
3.869.750 - 489.874 - 4.359.624
Aset hak guna 376.295 - 226.851 (126.836) 476.310 Right of use of asset
4.246.045 - 716.725 (126.836) 4.835.934
Nilai Buku Neto 6.353.803 8.117.812 Net Book Value
31 Desember/December 31, 2022
Penambahan/ Pengurangan/
Saldo Awal/ Reklasifikasi*)/ Reklasifikasi/ Saldo Akhir/
Beginning Revaluasi/ Additions/ Deductions/ Ending
Balance Revaluation Reclassifications Reclassifications Balance
Biaya/nilai revaluasi Cost/revaluation value
Tanah 3.981.531 200.574 224.038 - 4.406.143 Land
Bangunan 1.645.843 - 84.344 - 1.730.187 Buildings
Office furniture,
Peralatan kantor dan fixtures and
kendaraan bermotor 3.188.072 - 485.741 - 3.673.813 motor vehicles
8.815.446 200.574 794.123 - 9.810.143
Constructions
Aset dalam penyelesaian 71.689 - 72.891 (74.895) 69.685 in progress
8.887.135 200.574 867.014 (74.895) 9.879.828
Aset hak guna 581.520 - 253.379 (114.879) 720.020 Right of use of asset
9.468.655 200.574 1.120.393 (189.774) 10.599.848
Accumulated
Akumulasi penyusutan depreciation
Bangunan 787.416 - 74.832 - 862.248 Buildings
Office furniture,
Peralatan kantor dan fixtures and
kendaraan bermotor 2.655.788 - 351.714 - 3.007.502 motor vehicles
3.443.204 - 426.546 - 3.869.750
Aset hak guna 288.660 - 202.514 (114.879) 376.295 Right of use of asset
3.731.864 - 629.060 (114.879) 4.246.045
Nilai Buku Neto 5.736.791 6.353.803 Net Book Value
141
Page 538
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. ASET TETAP (lanjutan) 14. PREMISES AND EQUIPMENT (continued)
Jumlah penyusutan aset tetap yang dibebankan pada Depreciation of premises and equipment and right of
tahun yang berakhir pada tanggal 31 Desember 2023 use asset charged to operations amounted to
dan 2022 masing-masing sebesar Rp489.874 dan Rp489,874 and Rp426,546, for the year ended
Rp426.546 (Catatan 34). December 31, 2023 and 2022, respectively (Note
34).
Nilai tercatat bruto dari aset tetap yang telah The gross carrying amount of the Bank's fully
didepresiasi penuh oleh Bank namun masih depreciated premises and equipment that are still in
digunakan masing-masing adalah sebesar use amounted to Rp2,659,757 and Rp2,359,401 as
Rp2.659.757 dan Rp2.359.401 pada tanggal of December 31, 2023 and 2022, respectively.
31 Desember 2023 dan 2022.
Hak atas tanah terdiri dari hak milik dan hak guna Landrights consist of ownership rights and rights to
bangunan. Manajemen berpendapat bahwa jangka use. Management has the opinion that the terms of
waktu hak atas tanah dapat diperbaharui atau the landrights can be renewed or extended upon
diperpanjang kembali. their expiration.
Bank telah mengasuransikan aset tetap kecuali The Bank insured its premises and equipment from
tanah untuk menutup kemungkinan kerugian losses due to risks of fire and theft to PT Asuransi
terhadap risiko kebakaran dan pencurian kepada Bina Griya (related party) on date December 31,
PT Asuransi Bina Griya (pihak berelasi) pada 2023 and 2022 amounting to Rp4,148,624 and
tanggal 31 Desember 2023 dan 2022 masing- Rp4,565,947, respectively.
masing sebesar Rp4.148.624 dan Rp4.565.947.
Persentase tingkat penyelesaian aset dalam The percentage of completion of the constructions
penyelesaian masing-masing pada tanggal 31 in progress as of December 31, 2023 and 2022:
Desember 2023 dan 2022 masing-masing adalah
sebagai berikut:
31 Desember/December 31, 2023
Kisaran persentase jumlah
Kisaran persentase
tercatat terhadap nilai kontrak
Jumlah/ penyelesaian/
penyelesaian/
Amount Range percentage of
Range percentage carrying
completion
amount to contract value
Bangunan 1.404.028 0% - 57,70% 0% - 57,70% Building
Non Bangunan 230.174 5% - 95% 5% - 95% Non-Building
31 Desember/December 31, 2022
Kisaran persentase jumlah
Kisaran persentase
tercatat terhadap nilai kontrak
Jumlah/ penyelesaian/
penyelesaian/
Amount Range percentage of
Range percentage carrying
completion
amount to contract value
Bangunan 69.685 52,94% - 87% 52,94% - 87% Building
Penilaian atas tanah di tahun 2016 dilakukan oleh The valuations of land in 2016 were performed by an
penilai independen eksternal KJPP Immanuel, external independent appraiser KJPP Immanuel,
Johnny, dan Rekan melalui laporannya pada Johnny, dan Rekan through its report dated April 19,
tanggal 19 April 2016. Selanjutnya di tahun 2019, 2016. Next in 2019, the bank revalued its land which
Bank melakukan penilaian kembali atas tanah yang was done by an external independent appraiser
dimiliki yang dilakukan oleh penilai independen KJPP Agus, Ali, Firdaus and Partners with its report
eksternal KJPP Agus, Ali, Firdaus dan Rekan dated October 22, 2019. The bank revalued its land
dengan laporan tertanggal 22 Oktober 2019. Bank in 2022 which was done by an external independent
melakukan penilaian kembali atas tanah yang appraiser KJPP Aditya Iskandar and Partners with its
dimiliki pada tahun 2022 yang dilakukan oleh penilai report dated December 12, 2022 which signed by
independen eksternal KJPP Aditya Iskandar dan appraiser Aditya Iskandar Dwiatmaja.
Rekan dengan laporan tertanggal 12 Desember
2022 yang ditandatangani oleh penilai Aditya
Iskandar Dwiatmaja.
142
Page 539
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. ASET TETAP (lanjutan) 14. PREMISES AND EQUIPMENT (continued)
Penilaian dilakukan sesuai dengan dan tunduk The appraisal is carried out in accordance with and
kepada ketentuan-ketentuan dari Kode Etik Penilai subject to the provisions of the Indonesian Appraiser
Indonesia (KEPI) dan berdasarkan POJK No. Code of Ethics (KEPI) and based on POJK No.
28/POJK.04/2021 tanggal 30 Desember 2021 28/POJK.04/2021 dated December 30, 2021
tentang “Penyajian Laporan Penilaian Properti Di concerning "Presentation of Property Valuation
Pasar Modal” dan Standar Penilaian Indonesia, Reports in the Capital Market" and Indonesian
ditentukan berdasarkan transaksi pasar terkini dan Valuation Standards, determined based on recent
dilakukan dengan ketentuan-ketentuan yang lazim. market transactions and carried out with customary
provisions.
Dalam pengukuran nilai wajar tanah, Penilai In the fair value measurement of the land, the
Independen memperhitungkan kemampuan peserta Independent Appraisers takes into account a market
pasar untuk menghasilkan manfaat ekonomi dengan participant’s ability to generate economic benefits by
penggunaan tertinggi dan terbaik atas aset atau using the assets in its highest and best use or by
dengan menjual aset ke peserta pasar lain yang selling it to another market participant that would use
akan menggunakan aset pada kondisi tertinggi dan the asset in its highest and best use. The valuation
penggunaan terbaik. Metode penilaian yang method used by the Independent Appraiser is market
digunakan oleh Penilai Independen adalah approach.
pendekatan pasar.
Informasi mengenai penilaian kembali aset tetap Information on the revaluation of land performed by
untuk kelompok aset tanah yang dilakukan Bank the Bank in 2016, 2019, 2022 are as follows:
tahun 2016, 2019, 2022 adalah sebagai berikut:
31 Desember/December 31, 2022
Nilai Buku sebelum
Revaluasi/ Carrying Nilai Buku setelah Keuntungan/(Kerugian)
Amount Before Revaluasi/ Carrying Revaluasi/ Gain/(Loss) on
Revaluation Amount after Revaluation Revaluation
Tanah 3.991.340 4.191.914 200.574 Land
31 Desember/December 31, 2019
Nilai Buku sebelum
Revaluasi/ Carrying Nilai Buku setelah Keuntungan/(Kerugian)
Amount Before Revaluasi/ Carrying Revaluasi/ Gain/(Loss) on
Revaluation Amount after Revaluation Revaluation
Tanah 3.635.660 3.970.391 334.731 Land
31 Desember/December 31, 2016
Nilai Buku sebelum
Revaluasi/ Carrying Nilai Buku setelah Keuntungan/(Kerugian)
Amount Before Revaluasi/ Carrying Revaluasi/ Gain/(Loss) on
Revaluation Amount after Revaluation Revaluation
Tanah 537.559 3.580.298 3.042.739 Land
Pada tahun 2023, Bank melakukan reklasifikasi atas In 2023, the Bank reclassified abandoned property
properti terbengkalai yang memiliki nilai buku which has a book value of Rp25 and recognised as
sebesar Rp25 dan melakukan pencatatan sebagai a fixed asset. The recording of these fixed assets is
aset tetap. Pencatatan atas aset tetap tersebut based on the results of the revaluation carried out
berdasarkan hasil penilaian kembali yang dilakukan by the Bank according to the market value of the
oleh Bank sesuai dengan nilai pasar aset. Penilaian assets. The revaluation of the abandoned property
Kembali yang dilakukan atas properti terbengkalai resulted in an increase in the carrying amounting to
tersebut menghasilkan jumlah kenaikan tercatat Rp57,234, where the increase in the recorded value
sebesar Rp57.234 dimana kenaikan nilai tercatat arising from the revaluation was recorded as "Fixed
yang timbul dari penilaian kembali dicatat sebagai Asset Revaluation Surplus", and was presented in
“Surplus Revaluasi Aset Tetap”, dan disajikan dalam other comprehensive income amounting to
penghasilan komprehensif lain sebesar Rp57.208. Rp57,208.
143
Page 540
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. ASET TETAP (lanjutan) 14. PREMISES AND EQUIPMENT (continued)
Penilaian kembali yang dilakukan atas tanah pada The revaluation of land in 2022, resulted in an
tahun 2022 menghasilkan jumlah kenaikan nilai increase in the carrying amount of land amounting
tercatat sebesar Rp200.574 yang tercatat pada to Rp200,574 which consists of the increase in the
“Penghasilan Komprehensif Lain”. Sedangkan carrying amount of land recognised as “Other
penilaian kembali yang dilakukan atas tanah pada Comprehensive Income”. However, the revaluation
tahun 2019, menghasilkan jumlah kenaikan nilai of land in 2019, resulted in an increase in the
tercatat sebesar Rp334.731 yang terdiri dari carrying amount of land amounting to Rp334,731
kenaikan nilai tanah yang dicatat sebagai which consists of the increase in the carrying
“Penghasilan Komprehensif Lain” sebesar amount of land recognised as “Other
Rp341.000 dan penurunan nilai tanah yang diakui Comprehensive Income” amounting to Rp341,000
sebagai beban tahun berjalan sebesar Rp6.269. and a decrease in carrying amount of land
Kenaikan nilai tercatat yang timbul dari revaluasi recognised in the current year expenses amounting
tahun 2016 dicatat sebagai “Surplus Revaluasi Aset to Rp6,269. Increase in the carrying amount arising
Tetap”, dan disajikan dalam penghasilan from revaluation in 2016 is recorded in “Premises
komprehensif lain sebesar Rp3.042.739. and Equipment Revaluation Surplus” and
presented in other comprehensive income
amounting to Rp3,042,739.
Pada tahun 2022 dan 2019, Bank melakukan In 2022 and 2019, Bank has revalued the value of
penilaian kembali atas tanah tersebut bukan untuk that land not for tax purpose rather for the
tujuan perpajakan tetapi hanya untuk tujuan accounting purpose according to the Financial
akuntansi sesuai dengan Standar Akuntansi Accounting Standard.
Keuangan.
Penilaian kembali tanah pada tahun 2016 adalah Revaluation of land in 2016, for tax purposes is
untuk tujuan perpajakan dilakukan setelah performed after the approval from Directorate
mendapatkan persetujuan dari Direktorat Jenderal General of Tax through its letter No. KEP-
Pajak dengan Surat Keputusan No. KEP- 435/WPJ.19/2016 dated June 8, 2016. The amount
435/WPJ.19/2016 tanggal 8 Juni 2016. Jumlah pajak of tax which has been paid by the Bank in relation
yang telah dibayar oleh Bank sehubungan penilaian with the revaluation was amounting to Rp75,748.
kembali tersebut adalah sebesar Rp75.748.
Jika tanah dicatat sebesar harga perolehan, maka If land is recorded at historical cost basis, the
pada tanggal 31 Desember 2023 dan 2022 adalah amount as of December 31, 2023 and 2022, would
sebesar Rp970.795 dan Rp828.757. be Rp970,795 and Rp828,757.
Nilai wajar atas tanah termasuk pada hirarki nilai The fair value of land included in the fair value
wajar level 3. hierarchy as level 3.
Tidak ada aset tetap yang dimiliki Bank yang As of December 31, 2023 and 2022, there are no
dijadikan jaminan pada tanggal-tanggal fixed assets owned by the Bank which are pledged
31 Desember 2023 dan 2022. as collateral.
Manajemen berpendapat bahwa tidak terdapat Management believes that there is no impairment
penurunan nilai aset tetap dan jumlah nilai in value of premises and equipments and the
pertanggungan asuransi cukup untuk menutup risiko amount of insurance coverage is adequate to cover
kerugian yang mungkin timbul atas aset tetap pada the risk of loss that may arise on the premises and
tanggal-tanggal 31 Desember 2023 dan 2022. equipments as of December 31, 2023 and 2022.
144
Page 541
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. ASET TETAP (lanjutan) 14. PREMISES AND EQUIPMENT (continued)
Bank menyewa beberapa aset termasuk bangunan, The Bank leases several assets including buildings,
rumah dinas, lahan ATM, kendaraan mobil, jaringan, official residences, ATM space, car, network, ATM
mesin ATM, dan media promosi. Rata-rata masa machine, and promotional media. The average lease
sewa adalah 4 tahun. term is 4 years.
Bank mempunyai sewa tertentu dengan masa sewa The Bank also has certain leases with lease terms of
12 bulan atau kurang dan sewa bernilai rendah. 12 months or less and low value assets. The Bank
Bank menerapkan pengecualian pengakuan sewa applies the recognition exemptions of short-term
jangka pendek dan sewa bernilai rendah untuk sewa leases and low-value assets for these leases.
tersebut.
Nilai tercatat untuk aset hak guna adalah sebagai The carrying amount of right of use assets are as
berikut: follows:
31 Desember/December 31, 2023
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Additions/ Deductions/ Balance
Nilai tercatat Carrying amount
Bangunan 565.724 118.767 (102.407) 582.084 Buildings
Kendaraan 146.319 87.190 (16.570) 216.939 Vehicle
Mesin ATM 7.839 - (7.839) - ATM Machine
Lainnya 138 - (20) 118 Others
720.020 205.957 (126.836) 799.141
Akumulasi penyusutan Accumulated depreciation
Bangunan 297.729 151.095 (102.407) 346.417 Buildings
Kendaraan 72.237 74.108 (16.569) 129.776 Vehicle
Mesin ATM 6.196 1.643 (7.839) - ATM Machine
Lainnya 133 4 (20) 117 Others
376.295 226.850 (126.835) 476.310
Nilai Buku Neto 343.725 322.831 Net Book Value
31 Desember/December 31, 2022
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Additions/ Deductions/ Balance
Nilai tercatat Carrying amount
Bangunan 514.000 137.542 (85.818) 565.724 Buildings
Kendaraan 59.433 115.837 (28.951) 146.319 Vehicle
Mesin ATM 7.839 - - 7.839 ATM Machine
Lainnya 248 - (110) 138 Others
581.520 253.379 (114.879) 720.020
Akumulasi penyusutan Accumulated depreciation
Bangunan 236.048 147.499 (85.818) 297.729 Buildings
Kendaraan 47.345 53.843 (28.951) 72.237 Vehicle
Mesin ATM 5.074 1.122 - 6.196 ATM Machine
Lainnya 193 50 (110) 133 Others
288.660 202.514 (114.879) 376.295
Nilai Buku Neto 292.860 343.725 Net Book Value
145
Page 542
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. BUNGA YANG MASIH AKAN DITERIMA 15. INTERESTS RECEIVABLES
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Kredit yang diberikan 10.991.199 10.165.322 Loans
Obligasi pemerintah 406.144 385.556 Government bonds
Efek-efek dan penempatan pada bank lain 93.842 170.468 Securities and placement with other Banks
Derivatif 35.502 28.956 Derivative
Total 11.526.687 10.750.302 Total
16. ASET LAIN-LAIN 16. OTHER ASSETS
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pihak ketiga Third party
Tagihan kepada pihak ketiga 1.873.496 1.040.048 Third party receivables
Biaya dibayar dimuka 698.200 505.346 Prepaid expenses
Beban yang ditangguhkan untuk Deferred expense for
pinjaman karyawan (Catatan 11g) 400.702 459.549 employee loan (Note 11g)
Agunan yang diambil alih 77.591 77.591 Foreclosed collateral
Lainnya 185.057 270.228 Others
Total 3.235.046 2.352.762 Total
Tagihan kepada pihak ketiga merupakan tagihan Third party receivables represent receivables from
kepada nasabah dan pihak lainnya seperti tagihan customers and other parties such as the receivables
kepada Pemerintah Republik Indonesia from the Government of the Republic of Indonesia,
(Perumpera), tagihan kepada PT Pos Indonesia (Perumpera) receivables from PT Pos Indonesia
(Persero) sehubungan dengan kerja sama (Persero) regarding collaboration on holding
penyelenggaraan Tabungan Batara Kantor Pos, Tabungan Batara Kantor Pos, and receivables from
serta tagihan kepada PT Artajasa terkait dengan PT Artajasa arising from transactions with
transaksi ATM Bersama, PT Finnet Indonesia atas ATM Bersama, receivables from PT Finnet
transaksi ATM Link, PT Alto Network atas transaksi Indonesia arising from ATM Link’s transactions,
ATM Alto, dan PT Rintis Sejahtera atas transaksi receivables from PT Alto Network arising from
ATM Prima. transaction with ATM Alto, and receivables from PT
Rintis Sejahtera arising from transaction with ATM
Prima.
Rincian biaya dibayar dimuka terutama terdiri dari Details of prepaid expenses consist mainly of rent
biaya sewa dan biaya pemeliharaan gedung dan expenses and building and office furnitures
peralatan kantor. maintenance expenses.
146
Page 543
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
17. LIABILITAS SEGERA 17. LIABILITIES DUE IMMEDIATELY
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Kewajiban kepada pihak ketiga 2.384.802 2.534.231 Third party payables
Hutang pajak Taxes payable
Pajak penghasilan Income tax
Pasal 29 (Catatan 38) 345.514 347.774 Article 29 (Note 38)
Pasal 4 ayat (2) 157.517 122.810 Article (4) paragraph 2
Pasal 21 95.946 88.045 Article 21
Pajak pertambahan nilai 90.810 32.567 Value added tax
Deposito berjangka jatuh tempo 90.263 14.058 Matured time deposits
Bagi hasil yang belum dibagikan 84.951 37.548 Undistributed profit sharing
Bunga atas deposito berjangka Interest on time deposits which is
yang belum diambil nasabah 7.255 2.634 not yet collected by customers
Lainnya 20.456 25.691 Others
Total 3.277.514 3.205.358 Total
18. GIRO 18. DEMAND DEPOSITS
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount Notional amount
in foreign in foreign
currencies Ekuivalen/ currencies Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Pihak ketiga Third parties
Rupiah 23.347.492 19.411.404 Rupiah
Dolar Amerika Serikat 793.608 12.219 527.470 8.211 United States Dollar
23.359.711 19.419.615
Pihak Berelasi (Catatan 43) Related parties (Note 43)
Rupiah 101.003.321 92.304.844 Rupiah
Dolar Amerika Serikat 1.198.007.695 18.445.724 115.706.948 1.801.268 United States Dollar
119.449.045 94.106.112
Total 142.808.756 113.525.727 Total
Pada tanggal 31 Desember 2023 dan 2022, saldo As of December 31, 2023 and 2022, demand
giro termasuk giro yang didasarkan pada prinsip deposits balance include deposits based on sharia
perbankan syariah adalah masing-masing sebesar banking principles amounting to Rp13,439,465 and
Rp13.439.465 dan Rp8.624.809. Rp8,624,809, respectively.
147
Page 544
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. GIRO (lanjutan) 18. DEMAND DEPOSITS (Continued)
Tingkat suku bunga rata-rata untuk giro Rupiah The average annual interest rates for Rupiah
adalah sebesar 2,21% dan 1,59% masing-masing demand deposits are 2.21% and 1.59% for the year
untuk tahun yang berakhir pada tanggal 31 ended December 31, 2023, and 2022, respectively,
Desember 2023 dan 2022, dan tingkat suku bunga and for United States Dollar denominated demand
rata-rata untuk giro Dolar Amerika Serikat adalah deposits are 4.51% and 1.03% for the year ended
sebesar 4,51% dan 1,03% untuk tahun yang December 31, 2023 and 2022, respectively.
berakhir pada tanggal 31 Desember 2023 dan
2022.
Giro yang digunakan sebagai jaminan atas fasilitas Demand deposits amounting to Rp438,578 and
kredit yang diberikan oleh Bank pada tanggal Rp354,287 as of December 31, 2023 and 2022,
31 Desember 2023 dan 2022 masing-masing respectively, are pledged as collateral for loans
sebesar Rp438.578 dan Rp354.287 (Catatan 11). provided by the Bank (Note 11).
Giro simpanan dari nasabah dan wadiah dari pihak- As of December 31, 2023 and 2022, demand
pihak berelasi pada 31 Desember 2023 dan 2022 deposit and wadiah demand deposits from
masing-masing sebesar Rp119.449.045 dan depositors who are related parties of the bank
Rp94.106.112 (Catatan 43). amounted to Rp119,449,045 and Rp94,106,112
(Note 43).
Pada tahun 2023, telah dilakukan migrasi dana In 2023, the security deposits were migrated to the
jaminan ke rekening giro escrow per masing-masing escrow demand deposits per each developer
pengembang/nasabah sebesar Rp.3.044.849. amounted to Rp3,044,849. Previously, the security
Sebelumnya, dana jaminan ini dicatat pada akun deposits were recorded in other liabilities account.
liabilitas lain-lain. Kemudian atas akad kredit baru di Afterwards, the new credit agreement at the end of
akhir tahun 2023, Bank mencatat seluruh dana 2023, the Bank will record all security deposits in the
jaminan pada rekening giro escrow per masing- escrow demand deposits per each developer. As of
masing pengembang/nasabah. Pada tanggal December 31, 2023, the security deposits balance
31 Desember 2023, saldo dana jaminan yang in the escrow demand deposits was amounted to
terdapat pada rekening giro escrow sebesar Rp3,738,754.
Rp3.738.754.
Dana Syirkah Temporer - Giro Mudharabah Temporary Syirkah Funds - Mudharabah Current
Accounts
a. Berdasarkan jenis produk a. By product
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Giro BTN Prima iB 726.061 480.787 Giro BTN Prima iB
Total 726.061 480.787 Total
b. Berdasarkan hubungan b. By relationship
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pihak Ketiga 712.587 468.890 Third Parties
Pihak Berelasi (Catatan 43) 13.474 11.897 Related Party (Note 43)
Total 726.061 480.787 Total
Nisbah dan tingkat bagi hasil rata-rata untuk The average rate of ratio and profit sharing for
giro Mudharabah untuk tahun yang berakhir Mudharabah current accounts for the year
pada 31 Desember 2023 dan 2022 adalah ended December 31, 2023 and 2022 are as
sebagai berikut: follows:
2023
Tingkat
bagi hasil (%)/
Nisbah (%)/ Profit sharing
Ratio (%) rate (%)
Giro Mudharabah 12,70 : 87,30 1,28% Mudharabah current accounts
148
Page 545
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. GIRO (lanjutan) 18. DEMAND DEPOSITS (continued)
Dana Syirkah Temporer - Giro Mudharabah Temporary Syirkah Funds - Mudharabah Current
(lanjutan) Accounts (continued)
Nisbah dan tingkat bagi hasil rata-rata untuk giro The average rate of ratio and profit sharing for
Mudharabah untuk tahun yang berakhir pada 31 Mudharabah current accounts for the year ended
Desember 2023 dan 2022 adalah sebagai berikut: December 31, 2023 and 2022 are as follows:
(lanjutan) (continued)
2022
Tingkat
bagi hasil (%)/
Nisbah (%)/ Profit sharing
Ratio (%) rate (%)
Giro Mudharabah 14 : 86 1,37% Mudharabah current accounts
Pada tanggal 31 Desember 2023 dan 2022 tidak As of December 31, 2023 and 2022, there are no
terdapat giro mudharabah yang dijadikan jaminan. mudharabah demand deposits which are pledged
as collateral.
19. TABUNGAN 19. SAVINGS DEPOSITS
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount Notional amount
in foreign in foreign
currencies Ekuivalen/ currencies Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Rupiah Rupiah
Tabungan Batara 37.557.013 36.079.695 Batara savings deposits
Tabungan Batara Wadiah 1.276.592 1.193.718 Batara Wadiah savings deposit
38.833.605 37.273.413
Dolar Amerika Serikat United States Dollar
Tabungan Batara 8.712.221 134.142 6.211.491 96.697 Batara savings deposits
Dolar Singapura Singapore Dollar
Tabungan Batara 2.655.444 31.006 512.114 5.937 Batara savings deposits
165.148 102.634
Total 38.998.753 37.376.047 Total
Pada tanggal 31 Desember 2023 dan 2022, saldo As of December 31, 2023 and 2022, savings
tabungan termasuk tabungan yang didasarkan deposits balance include savings deposits based
pada prinsip perbankan syariah masing-masing on sharia banking principles amounted to
sebesar Rp1.276.592 dan Rp1.193.718. Rp1,276,592 and Rp1,193,718, respectively.
Tingkat suku bunga rata-rata untuk tabungan The average annual interest rates for rupiah
rupiah sebesar 1,53% dan 1,44% masing-masing savings deposits are 1.53% and 1.44%, for the year
untuk tahun yang berakhir pada tanggal 31 ended December 31, 2023 and 2022, respectively.
Desember 2023 dan 2022. Tingkat suku bunga The average annual interest rates for foreign
rata-rata untuk tabungan valas sebesar 0,21% dan currencies savings deposits are 0.21% and 0.16%,
0,16% masing-masing untuk tahun yang berakhir for the year ended December 31, 2023 and 2022,
pada tanggal 31 Desember 2023 dan 2022. respectively.
149
Page 546
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. TABUNGAN (lanjutan) 19. SAVINGS DEPOSITS (continued)
Tabungan yang digunakan sebagai jaminan atas Savings deposits amounting to Rp594,105 and
fasilitas kredit yang diberikan oleh Bank pada Rp598,326 as of December 31, 2023 and 2022,
tanggal 31 Desember 2023 dan 2022 masing- respectively, are pledged as collateral for loans
masing sebesar Rp594.105 dan Rp598.326 provided by the Bank to its customers (Note 11).
(Catatan 11).
Tabungan Batara dan wadiah dari pihak-pihak As of December 31, 2023 and 2022, Batara and
berelasi pada tanggal 31 Desember 2023 dan 2022 wadiah savings deposits from depositors who are
masing-masing sebesar Rp694.298 dan related parties of the Bank amounted to Rp694,298
Rp526.282 (Catatan 43). and Rp526,282, respectively (Note 43).
Dana Syirkah Temporer - Tabungan Mudharabah Temporary Syirkah Funds - Mudharabah Savings
Deposits
a. Berdasarkan jenis produk a. By product
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah Rupiah
Tabungan BTN Prima iB 5.214.570 4.602.505 Tabungan BTN Prima iB
Tabungan BTN Haji & Umroh iB 245.314 205.866 Tabungan BTN Haji & Umroh iB
Tabungan BTN Emas iB 7.266 6.006 Tabungan BTN Emas iB
Tabungan Qurban BTN iB 6.092 4.736 Tabungan Qurban BTN iB
Total 5.473.242 4.819.113 Total
b. Berdasarkan hubungan b. By relationship
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pihak Ketiga 5.331.275 4.730.686 Third Parties
Pihak Berelasi (Catatan 43) 141.967 88.427 Related Party (Note 43)
Total 5.473.242 4.819.113 Total
Tabungan Mudharabah merupakan simpanan dana Mudharabah savings deposits represent deposits
pihak lain yang mendapatkan imbalan bagi hasil dari from third parties who receive a share in the
pendapatan Bank atas penggunaan dana tersebut revenue derived by the Bank from the use of such
dengan nisbah yang ditetapkan dan disetujui funds based on a pre-determined and pre-agreed
sebelumnya. ratio.
Nisbah dan tingkat bagi hasil rata-rata untuk The average rate of ratio and profit sharing for
tabungan Mudharabah untuk tahun yang berakhir Mudharabah savings deposits for the year ended
pada 31 Desember 2023 dan 2022 adalah sebagai December 31, 2023 and 2022 are as follows:
berikut:
2023
Tingkat
bagi hasil (%)/
Nisbah (%)/ Profit sharing
Ratio (%) rate (%)
Tabungan BTN Prima iB 34,10 : 65,90 3,42% Tabungan BTN Prima iB
Tabungan BTN Haji & Umroh iB 2 : 98 0,20% Tabungan BTN Haji & Umroh iB
Tabungan Qurban BTN iB 15,50 : 84,50 1,55% Tabungan Qurban BTN iB
Tabungan BTN Emas iB 25 : 75 2,50% Tabungan BTN Emas iB
150
Page 547
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. TABUNGAN (lanjutan) 19. SAVINGS DEPOSITS (continued)
Dana Syirkah Temporer - Tabungan Mudharabah Temporary Syirkah Funds - Mudharabah Savings
(lanjutan) Deposits (continued)
Nisbah dan tingkat bagi hasil rata-rata untuk The average rate of ratio and profit sharing for
tabungan Mudharabah untuk tahun yang berakhir Mudharabah savings deposits for the year ended
pada 31 Desember 2023 dan 2022 adalah sebagai December 31, 2023 and 2022 are as follows:
berikut: (lanjutan) (continued)
2022
Tingkat
bagi hasil (%)/
Nisbah (%)/ Profit sharing
Ratio (%) rate (%)
Tabungan BTN Prima iB 10,50 : 89,50 1,03% Tabungan BTN Prima iB
Tabungan BTN Haji & Umroh iB 15,50 : 84,50 1,52% Tabungan BTN Haji & Umroh iB
Tabungan Qurban BTN iB 15,50 : 84,50 1,52% Tabungan Qurban BTN iB
Tabungan BTN Emas iB 25 : 75 2,44% Tabungan BTN Emas iB
20. DEPOSITO BERJANGKA 20. TIME DEPOSITS
a. Tingkat suku bunga rata-rata per tahun untuk a. Average annual interest rates for time deposits
deposito berjangka adalah sebagai berikut: are as follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah Rupiah
1 bulan 4,19% 2,86% 1 month
3 bulan 4,93% 3,13% 3 months
6 bulan 4,71% 3,13% 6 months
12 bulan 3,59% 3,03% 12 months
24 bulan 4,96% 4,51% 24 months
Mata uang asing 4,25% 0,36% Foreign currencies
b. Rincian deposito berjangka berdasarkan mata b. The details of time deposits by currency and
uang dan jangka waktu kontrak: contract period are as follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount Notional amount
in foreign in foreign
currencies Ekuivalen/ currencies Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Rupiah Rupiah
1 bulan 42.852.585 49.859.586 1 month
3 bulan 53.384.291 49.971.583 3 months
6 bulan 19.375.655 23.370.744 6 months
12 bulan 18.032.209 10.416.465 12 months
24 bulan 285.408 11.553.056 24 months
133.930.148 145.171.434
Dolar Amerika Serikat United States Dollar
1 bulan 56.059.161 863.143 2.448.639 38.119 1 month
3 bulan 244.021.914 3.757.205 56.778.006 883.892 3 months
6 bulan 137.882.149 2.122.971 5.083.726 79.141 6 months
12 bulan 287.521 4.427 473.642 7.373 12 months
6.747.746 1.008.525
Dolar Singapura Singapore Dollar
1 bulan 186.901 2.182 104.900 1.216 1 months
3 bulan 1.161.570 13.563 453.603 5.259 3 months
6 bulan - - 1.000.000 11.593 6 months
15.745 18.068
Total 140.693.639 146.198.027 Total
151
Page 548
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. DEPOSITO BERJANGKA (lanjutan) 20. TIME DEPOSITS (continued)
c. Rincian deposito berjangka berdasarkan mata c. Details of time deposits by currency and
uang dan sisa umur hingga jatuh tempo: remaining period to maturity are as follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah Rupiah
≤ 1 bulan 85.190.601 66.439.113 ≤ 1 month
> 1 bulan ≤ 3 bulan 29.134.976 37.434.888 > 1 month ≤ 3 months
> 3 bulan ≤ 6 bulan 9.635.943 20.558.238 > 3 months ≤ 6 months
> 6 bulan ≤ 12 bulan 9.921.401 9.195.878 > 6 months ≤ 12 months
> 12 bulan ≤ 24 bulan 47.227 11.543.318 > 12 months ≤ 24 months
133.930.148 145.171.435
Dolar Amerika Serikat United States Dollar
≤ 1 bulan 4.997.452 186.307 ≤ 1 month
> 1 bulan ≤ 3 bulan 906.749 811.341 > 1 month ≤ 3 months
> 3 bulan ≤ 6 bulan 448.970 8.037 > 3 months ≤ 6 months
> 6 bulan ≤ 12 bulan 394.575 2.840 > 6 months ≤ 12 months
6.747.746 1.008.525
Dolar Singapura Singapore Dollar
≤ 1 bulan 3.596 1.216 ≤ 1 month
> 1 bulan ≤ 3 bulan 12.149 11.055 > 1 month ≤ 3 months
> 3 bulan ≤ 6 bulan - 5.796 > 1 month ≤ 3 months
15.745 18.067
Total 140.693.639 146.198.027 Total
Deposito berjangka yang dijadikan jaminan atas As of December 31, 2023 and 2022, time deposits
fasilitas kredit yang diberikan oleh Bank kepada amounting to Rp704,548 and Rp1,040,402,
konsumennya pada tanggal 31 Desember 2023 dan respectively, are pledged as collateral for loans
2022 masing-masing sebesar Rp704.548 dan provided by the Bank to its customers (Note 11g).
Rp1.040.402 (Catatan 11g).
Deposito berjangka dari pihak-pihak berelasi pada As of December 31, 2023 and 2022, time deposits
tanggal 31 Desember 2023 dan 2022 masing- from depositors who are related parties of the Bank
masing sebesar Rp76.717.583 dan Rp79.389.842 amounted to Rp76,717,583 and Rp79,389,842,
(Catatan 43). respectively (Note 43).
Dana Syirkah Temporer - Deposito Mudharabah Temporary Syirkah Funds - Mudharabah Time
Deposits
a. Berdasarkan jangka waktu kontrak a. By contractual period
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
1 bulan 7.144.730 10.306.290 1 month
3 bulan 8.653.688 5.096.193 3 months
6 bulan 3.245.297 4.060.838 6 months
12 bulan 1.833.604 58.587 12 months
24 bulan 6.238 1.649 24 months
Total 20.883.557 19.523.557 Total
152
Page 549
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. DEPOSITO BERJANGKA (lanjutan) 20. TIME DEPOSITS (continued)
Dana Syirkah Temporer - Deposito Mudharabah Temporary Syirkah Funds - Mudharabah Time
(lanjutan) Deposits (continued)
b. Berdasarkan sisa umur jatuh tempo b. By remaining period to maturity
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
< 1 bulan 7.144.730 12.300.037 < 1 month
> 1 bulan ≤ 3 bulan 8.653.688 3.169.127 > 1 month ≤ 3 months
> 3 bulan ≤ 6 bulan 3.245.297 4.025.968 > 3 months ≤ 6 months
> 6 bulan ≤ 12 bulan 1.833.604 27.682 > 6 months ≤ 12 months
> 12 bulan ≤ 24 bulan 6.238 743 > 12 months ≤ 24 months
Total 20.883.557 19.523.557 Total
c. Berdasarkan hubungan c. By relationship
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pihak Ketiga 11.975.188 11.886.366 Third Parties
Pihak Berelasi (Catatan 43) 8.908.369 7.637.191 Related Party (Note 43)
Total 20.883.557 19.523.557 Total
Deposito mudharabah merupakan investasi pihak Mudharabah time deposits represent investment
lain yang mendapatkan imbalan bagi hasil dari from other parties who receive share in the income
pendapatan atas penggunaan dana tersebut derived from the use of such funds based on a
dengan nisbah yang ditetapkan dan predetermined and pre-agreed ratio.
disetujui sebelumnya.
Nisbah dan tingkat bagi hasil rata-rata untuk The average rate of ratio and profit sharing for
deposito mudharabah untuk tahun yang berakhir mudharabah time deposits for the year ended
pada tanggal 31 Desember 2023 dan 2022 adalah December 31, 2023 and 2022, are as follows:
sebagai berikut:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Tingkat Tingkat
bagi hasil (%)/ bagi hasil (%)/
Nisbah (%)/ Profit sharing Nisbah (%)/ Profit sharing
Ratio (%) rate (%) Ratio (%) rate (%)
1 bulan 29,50 : 70,50 2,95% 29,50 : 70,50 2,88% 1 month
3 bulan 29,50 : 70,50 2,95% 29,50 : 70,50 2,88% 3 months
6 bulan 29,50 : 70,50 2,95% 29,50 : 70,50 2,88% 6 months
12 bulan 29,50 : 70,50 2,95% 29,50 : 70,50 2,88% 12 months
24 bulan 29,50 : 70,50 2,95% 39 : 61 3,81% 24 months
Pada tanggal 31 Desember 2023 dan 2022 tidak As of December 31, 2023 and 2022, there are no
terdapat deposito mudharabah yang dijadikan mudharabah time deposits which are pledged as
jaminan. collateral.
153
Page 550
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
21. SIMPANAN DARI BANK LAIN 21. DEPOSITS FROM OTHER BANKS
Tingkat suku bunga rata-rata per tahun untuk Average annual interest rates for deposits from
simpanan dari bank lain adalah sebagai berikut: other banks are as follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Giro 1,12% 0,99% Demand Deposit
Deposito 4,69% 2,75% Time Deposits
Inter-bank call money 5,65% 3,40% Inter-bank call money
Rincian simpanan dari bank lain berdasarkan sisa Details of deposits from other banks by remaining
umur sampai dengan saat jatuh tempo adalah period to maturity are as follows:
sebagai berikut:
31 Desember/December 31, 2023
≤ 1 bulan/ > 1 - 3 bulan/ > 3 - 6 bulan/ > 6 - 12 bulan/
month months months months Total
Rupiah Rupiah
Giro 91.312 - - - 91.312 Demand deposits
Total 91.312 - - - 91.312 Total
31 Desember/December 31, 2022
≤ 1 bulan/ > 1 - 3 bulan/ > 3 - 6 bulan/ > 6 - 12 bulan/
month months months months Total
Rupiah Rupiah
Giro 136.408 - - - 136.408 Demand deposits
Total 136.408 - - - 136.408 Total
Simpanan dari bank lain yang termasuk pihak-pihak As of December 31, 2023 and 2022, deposits from
berelasi pada 31 Desember 2023 dan 2022 masing- other banks which are related parties of the Bank
masing sebesar RpNihil. amounted to RpNil respectively.
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there are no
terdapat simpanan dari bank lain yang dijadikan deposits from other banks which are pledged as
jaminan. collateral.
Dana Syirkah Temporer - Simpanan Dari Bank Lain Temporary Syirkah Funds - Deposits From Other
Banks
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pihak Ketiga Third Parties
Rupiah Rupiah
Tabungan Mudharabah 14.781 19.674 Mudharabah Saving deposits
Giro Mudharabah 4.154 56 Mudharabah Current accounts
Deposito berjangka Mudharabah 4.300 19.089 Mudharabah Time deposits
Total 23.235 38.819 Total
Simpanan bank lain berdasarkan dana syirkah Deposits from other banks based on temporary
temporer yang termasuk pihak-pihak berelasi pada syirkah funds which are related parties of the Bank
tanggal 31 Desember 2023 dan 2022 masing- as of December 31, 2023 and 2022 amounted to
masing sebesar RpNihil. RpNil, respectively.
154
Page 551
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
21. SIMPANAN DARI BANK LAIN (lanjutan) 21. DEPOSITS FROM OTHER BANKS (continued)
Dana Syirkah Temporer - Simpanan Dari Bank Lain Temporary Syirkah Funds - Deposits From Other
(lanjutan) Banks (continued)
Tabungan dan giro Mudharabah merupakan Mudharabah savings deposits and current account
simpanan dana pihak lain yang mendapatkan represent deposits from third parties who receive
imbalan bagi hasil dari pendapatan Bank atas a share in the revenue earned by the Bank from
penggunaan dana tersebut dengan nisbah yang the use of such funds based on a pre-determined
ditetapkan dan disetujui sebelumnya. and pre-agreed ratio.
Deposito Mudharabah merupakan investasi pihak Mudharabah time deposits represent investment
lain yang mendapatkan imbalan bagi hasil dari from other parties who receive share in the income
pendapatan atas penggunaan dana tersebut derived from the use of such funds based on a
dengan nisbah yang ditetapkan dan disetujui predetermined and pre-agreed ratio.
sebelumnya.
Berdasarkan tingkat suku bunga dan bagi hasil per By annual interest rates and profit sharing:
tahun:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Giro mudharabah 1,28% 1,37% Mudharabah demand deposits
Tabungan mudharabah 3,42% 1,03% Mudharabah saving deposits
Deposito berjangka mudharabah 2,95% 2,88% MudharabahTime deposits
Pada tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there are no
terdapat simpanan dari bank lain mudharabah yang mudharabah deposits from other banks which are
dijadikan jaminan. pledged as collateral.
22. LIABILITAS AKSEPTASI 22. ACCEPTANCES PAYABLE
Rincian liabilitas akseptasi kepada nasabah adalah The details of acceptances payable from customers
sebagai berikut: are as follows:
a. Berdasarkan Jenis dan Mata Uang a. By Type and Currency
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah Rupiah
Pihak ketiga Third Parties
Surat Kredit Berdokumen Domestic Document
Dalam Negeri (SKBDN) 320.522 294.876 Letter of Credit
Letter of Credit - 7.161 Letter of Credit
Pihak berelasi (Catatan 43) Related parties (Note 43)
Surat Kredit Berdokumen Domestic Document
Dalam Negeri (SKBDN) 224.045 118.525 Letter of Credit
Total 544.567 420.562 Total
b. Berdasarkan Jangka Waktu: b. By Period
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
< 1 bulan 362.394 80.697 < 1 month
> 1 bulan - 3 bulan 27.223 49.568 > 1 month - 3 months
> 3 bulan - 1 tahun 154.950 290.297 > 3 months - 1 year
Total 544.567 420.562 Total
155
Page 552
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. SURAT-SURAT BERHARGA YANG 23. SECURITIES ISSUED
DITERBITKAN
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah Rupiah
Long Term Note Yang Dilakukan Tanpa Long Term Notes Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2021 Tahap I Negara 2021 Phase I
Pihak berelasi (Catatan 43) 8.872 9.529 Related parties (Note 43)
Long Term Note II Yang Dilakukan Tanpa Long Term Notes II Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2022 Seri A Negara 2022 Series A
Pihak berelasi (Catatan 43) 43.552 46.903 Related parties (Note 43)
Long Term Note II Yang Dilakukan Tanpa Long Term Notes II Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2022 Seri B Negara 2022 Series B
Pihak berelasi (Catatan 43) 72.652 78.033 Related parties (Note 43)
Long Term Note III Yang Dilakukan Tanpa Long Term Notes III Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2022 Tahap I Negara 2022 Phase I
Pihak berelasi (Catatan 43) 196.324 210.866 Related parties (Note 43)
Long Term Note III Yang Dilakukan Tanpa Long Term Notes III Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2022 Tahap II Negara 2022 Phase II
Pihak berelasi (Catatan 43) 121.979 131.185 Related parties (Note 43)
Long Term Note IV Yang Dilakukan Tanpa Long Term Notes IV Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2023 Tahap I Negara 2023 Phase I
Pihak berelasi (Catatan 43) 35.245 - Related parties (Note 43)
Long Term Note IV Yang Dilakukan Tanpa Long Term Notes IV Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2023 Tahap II Negara 2023 Phase II
Pihak berelasi (Catatan 43) 397.517 - Related parties (Note 43)
Long Term Note IV Yang Dilakukan Tanpa Long Term Notes IV Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2023 Tahap III Seri A Negara 2023 Phase III Series A
Pihak berelasi (Catatan 43) 6.242 - Related parties (Note 43)
Long Term Note IV Yang Dilakukan Tanpa Long Term Notes IV Through
Melalui Penawaran Umum Bank Tabungan Private Placement Bank Tabungan
Negara Tahun 2023 Tahap III Seri B Negara 2023 Phase III Series B
Pihak berelasi (Catatan 43) 234.542 - Related parties (Note 43)
Sukuk Mudharabah Sukuk Mudharabah
Bank Tabungan Negara Bank Tabungan Negara
Tahun 2023 Tahap I 2023 Phase I
Pihak berelasi (Catatan 43) 90.807 - Related parties (Note 43)
Sukuk Mudharabah Sukuk Mudharabah
Bank Tabungan Negara Bank Tabungan Negara
Tahun 2023 Tahap II 2023 Phase II
Pihak berelasi (Catatan 43) 175.039 - Related parties (Note 43)
Obligasi Berkelanjutan IV Tahap I
setelah dikurangi biaya emisi yang Continuing Bonds IV Phase I
belum diamortisasi masing-masing net of unamortized issuance cost
sebesar Rp310 dan Rp1.366 amounted to Rp310 and Rp1,366
pada tanggal 31 Desember 2023 as of December 31, 2023 and
dan 2022 2022, respectively
Pihak ketiga 80.872 508.247 Third parties
Pihak berelasi (Catatan 43) 114.818 413.387 Related parties (Note 43)
156
Page 553
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. SURAT-SURAT BERHARGA YANG 23. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah (lanjutan) Rupiah (continued)
Obligasi Berkelanjutan IV Tahap II
setelah dikurangi biaya emisi yang Continuing Bonds IV Phase I
belum diamortisasi masing-masing net of unamortized issuance cost
sebesar Rp1.274 dan Rp1.909 amounted to Rp1,274 and Rp1,909
pada tanggal 31 Desember 2023 as of December 31, 2023 and
dan 2022 2022, respectively
Pihak ketiga 627.200 748.568 Third parties
Pihak berelasi (Catatan 43) 371.526 249.523 Related parties (Note 43)
Obligasi Berkelanjutan III Tahap II
setelah dikurangi biaya emisi yang Continuing Bonds III Phase II
belum diamortisasi masing-masing net of unamortized issuance cost
sebesar Rp127 dan Rp604 amounted to Rp127 and Rp604
pada tanggal 31 Desember 2023 as of December 31, 2023 and
dan 2022 2022, respectively
Pihak ketiga 279.470 454.275 Third parties
Pihak berelasi (Catatan 43) 939.903 764.621 Related parties (Note 43)
Obligasi Berkelanjutan III Tahap I
setelah dikurangi biaya emisi yang Continuing Bonds III Phase I
belum diamortisasi masing-masing net of unamortized issuance cost
sebesar Rp743 dan Rp1.298 amounted to Rp742 and Rp1,298
pada tanggal 31 Desember 2023 as of December 31, 2023 and
dan 2022 2022, respectively
Pihak ketiga 274.409 791.541 Third parties
Pihak berelasi (Catatan 43) 1.963.848 1.446.161 Related parties (Note 43)
Obligasi Berkelanjutan II Tahap I
setelah dikurangi biaya emisi yang Continuing Bonds II Phase I
belum diamortisasi masing-masing net of unamortized issuance cost
sebesar Rp170 dan Rp497 amounted to Rp170 and Rp497
pada tanggal 31 Desember 2023 as of December 31, 2023 and
dan 2022 2022, respectively
Pihak ketiga 29.994 182.886 Third parties
Pihak berelasi (Catatan 43) 769.837 616.616 Related parties (Note 43)
Obligasi Berkelanjutan I Tahap II
setelah dikurangi biaya emisi yang Continuing Bonds I Phase II
belum diamortisasi masing-masing net of unamortized issuance cost
sebesar RpNihil dan Rp81 amounted to RpNil and Rp81
pada tanggal 31 Desember 2023 as of December 31, 2023 and
dan 2022 2022, respectively
Pihak ketiga - 1.611.735 Third parties
Pihak berelasi (Catatan 43) - 388.184 Related parties (Note 43)
Negotiable Certificate of Deposits (NCD)
setelah dikurangi diskonto Negotiable Certificate of Deposits (NCD)
masing-masing sebesar net of discounts amounted to
Rp62.549 dan RpNihil Rp62.549 and RpNil
pada tanggal 31 Desember 2023 as of December 31, 2023 and
dan 2022 2022, respectively
Pihak ketiga 1.111.628 - Third parties
Pihak berelasi (Catatan 43) 325.822 - Related parties (Note 43)
Total 8.272.098 8.652.260 Total
157
Page 554
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. SURAT-SURAT BERHARGA YANG 23. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
i. Long Term Note Yang Dilakukan Tanpa Melalui i. Long Term Notes Through Private Placement
Penawaran Umum Bank Tabungan Negara Bank Tabungan Negara 2021 Phase I
Tahun 2021 Tahap I
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2021 Tahap I Year 2021 Phase I with a total nominal value of
dengan jumlah nilai nominal sebesar Rp10.186. Rp10,186. Such LTN were issued at 100% of
LTN tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 1.37%, payable every three months with
tahunan sebesar 1,37% yang dibayarkan tiap amortized principal and will mature on June 17,
tiga bulanan berikut amortisasi pokok dan akan 2037. The payment agent for LTN is PT.
jatuh tempo pada tanggal 17 Juni 2037. Kustodian Sentral Efek Indonesia (KSEI). LTN
PT. Kustodian Sentral Efek Indonesia (KSEI) were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
ii. Long Term Note II Yang Dilakukan Tanpa ii. Long Term Notes II Through Private Placement
Melalui Penawaran Umum Bank Tabungan Bank Tabungan Negara 2022 Series A
Negara Tahun 2022 Seri A
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2022 dengan Year 2022 with a total nominal value of
jumlah nilai nominal sebesar Rp47.740. LTN Rp47,740. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 1.37%, payable every three months with
tahunan sebesar 1,37% yang dibayarkan tiap amortized principal and will mature on October
tiga bulanan berikut amortisasi pokok dan akan 12, 2036. The payment agent for LTN is PT.
jatuh tempo pada tanggal 12 Oktober 2036. PT. Kustodian Sentral Efek Indonesia (KSEI). LTN
Kustodian Sentral Efek Indonesia (KSEI) were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
158
Page 555
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. SURAT-SURAT BERHARGA YANG 23. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
iii. Long Term Note II Yang Dilakukan Tanpa iii. Long Term Notes II Through Private Placement
Melalui Penawaran Umum Bank Tabungan Bank Tabungan Negara 2022 Series B
Negara Tahun 2022 Seri B
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2022 dengan Year 2022 with a total nominal value of
jumlah nilai nominal sebesar Rp79.379. LTN Rp79,379. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 0.55%, payable every three months with
tahunan sebesar 0,55% yang dibayarkan tiap amortized principal and will mature on April 12,
tiga bulanan berikut amortisasi pokok dan akan 2037. The payment agent for LTN is PT.
jatuh tempo pada tanggal 12 April 2037. PT. Kustodian Sentral Efek Indonesia (KSEI). LTN
Kustodian Sentral Efek Indonesia (KSEI) were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
iv. Long Term Note III Yang Dilakukan Tanpa iv. Long Term Notes III Through Private
Melalui Penawaran Umum Bank Tabungan Placement Bank Tabungan Negara 2022
Negara Tahun 2022 Tahap I Phase I
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2022 dengan Year 2022 with a total nominal value of
jumlah nilai nominal sebesar Rp210.866. LTN Rp210,866. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 0.55%, payable every three months with
tahunan sebesar 0,55% yang dibayarkan tiap amortized principal and will mature on June 14,
tiga bulanan berikut amortisasi pokok dan akan 2037. The payment agent for LTN is PT.
jatuh tempo pada tanggal 14 Juni 2037. PT. Kustodian Sentral Efek Indonesia (KSEI). LTN
Kustodian Sentral Efek Indonesia (KSEI) were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
159
Page 556
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. SURAT-SURAT BERHARGA YANG 23. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
v. Long Term Note III Yang Dilakukan Tanpa v. Long Term Notes III Through Private Placement
Melalui Penawaran Umum Bank Tabungan Bank Tabungan Negara 2022 Phase II
Negara Tahun 2022 Tahap II
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2022 dengan Year 2022 with a total nominal value of
jumlah nilai nominal sebesar Rp131.185. LTN Rp131,185. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 0.55%, payable every three months with
tahunan sebesar 0,55% yang dibayarkan tiap amortized principal and will mature on March
tiga bulanan berikut amortisasi pokok dan akan 28, 2037. The payment agent for LTN is PT.
jatuh tempo pada tanggal 28 Maret 2037. PT. Kustodian Sentral Efek Indonesia (KSEI). LTN
Kustodian Sentral Efek Indonesia (KSEI) were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
vi. Long Term Note IV Yang Dilakukan Tanpa vi. Long Term Notes IV Through Private Placement
Melalui Penawaran Umum Bank Tabungan Bank Tabungan Negara 2023 Phase I
Negara Tahun 2023 Tahap I
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2023 dengan Year 2023 with a total nominal value of
jumlah nilai nominal sebesar Rp35.898. LTN Rp35,898. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 0.55%, payable every three months with
tahunan sebesar 0,55% yang dibayarkan tiap amortized principal and will mature on April 28,
tiga bulanan berikut amortisasi pokok dan akan 2037. The payment agent for LTN is PT.
jatuh tempo pada tanggal 28 April 2037. PT. Kustodian Sentral Efek Indonesia (KSEI). LTN
Kustodian Sentral Efek Indonesia (KSEI) were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
160
Page 557
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. SURAT-SURAT BERHARGA YANG 23. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
vii. Long Term Note IV Yang Dilakukan Tanpa vii. Long Term Notes IV Through Private Placement
Melalui Penawaran Umum Bank Tabungan Bank Tabungan Negara 2023 Phase II
Negara Tahun 2023 Tahap II
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2023 dengan Year 2023 with a total nominal value of
jumlah nilai nominal sebesar Rp404.745. LTN Rp404,745. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 1.37%, payable every three months with
tahunan sebesar 1,37% yang dibayarkan tiap amortized principal and will mature on
tiga bulanan berikut amortisasi pokok dan akan September 15, 2037. The payment agent for
jatuh tempo pada tanggal 15 September 2037. LTN is PT. Kustodian Sentral Efek Indonesia
PT. Kustodian Sentral Efek Indonesia (KSEI) (KSEI). LTN were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
viii. Long Term Note IV Yang Dilakukan Tanpa viii. Long Term Notes IV Through Private Placement
Melalui Penawaran Umum Bank Tabungan Bank Tabungan Negara 2023 Phase III
Negara Tahun 2023 Tahap III Seri A Series A
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2023 dengan Year 2023 with a total nominal value of
jumlah nilai nominal sebesar Rp6.242. LTN Rp6,242. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 0.55%, payable every three months with
tahunan sebesar 0,55% yang dibayarkan tiap amortized principal and will mature on
tiga bulanan berikut amortisasi pokok dan akan December 27, 2038. The payment agent for
jatuh tempo pada tanggal 27 Desember 2038. LTN is PT. Kustodian Sentral Efek Indonesia
PT. Kustodian Sentral Efek Indonesia (KSEI) (KSEI). LTN were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
161
Page 558
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. SURAT-SURAT BERHARGA YANG 23. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
ix. Long Term Note IV Yang Dilakukan Tanpa ix. Long Term Notes IV Through Private Placement
Melalui Penawaran Umum Bank Tabungan Bank Tabungan Negara 2023 Phase III Series
Negara Tahun 2023 Tahap III Seri B B
Bank menerbitkan Long Term Note (LTN) Yang The Bank issued Long Term Notes (LTN) Bank
Dilakukan Tanpa Melalui Penawaran Umum Tabungan Negara Through Private Placement
Bank Tabungan Negara Tahun 2023 dengan Year 2023 with a total nominal value of
jumlah nilai nominal sebesar Rp234.542. LTN Rp234,542. Such LTN were issued at 100% of
tersebut diterbitkan senilai 100% dari nilai their nominal value with an annual fixed interest
nominalnya dengan tingkat bunga tetap rate of 1.37%, payable every three months with
tahunan sebesar 1,37% yang dibayarkan tiap amortized principal and will mature on
tiga bulanan berikut amortisasi pokok dan akan December 27, 2037. The payment agent for
jatuh tempo pada tanggal 27 Desember 2037. LTN is PT. Kustodian Sentral Efek Indonesia
PT. Kustodian Sentral Efek Indonesia (KSEI) (KSEI). LTN were not rated.
bertindak sebagai agen pembayaran. LTN ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan LTN The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to finance Tabungan
pembiayaan Tabungan Perumahan Rakyat Perumahan Rakyat (Tapera) loans.
(Tapera).
x. Sukuk Mudharabah Bank Tabungan Negara x. Sukuk Mudharabah Bank Tabungan Negara
Tahun 2023 Tahap I 2023 Phase I
Bank menerbitkan Sukuk Mudharabah Jangka The Bank issued Long Term Sukuk
Panjang Yang Dilakukan Tanpa Melalui Mudharabah Bank Tabungan Negara Through
Penawaran Umum Bank Tabungan Negara Private Placement Year 2023 Phase I with a
Tahun 2023 tahap I dengan jumlah nilai total nominal value of Rp92,553. Such Sukuk
nominal sebesar Rp92.553. Sukuk tersebut were issued at 100% of their nominal value with
diterbitkan senilai 100% dari nilai nominalnya a profit-sharing ratio of 11.00% which is
dengan dengan nisbah bagi hasil sebesar calculated from profit sharing income with
11,00% yang dihitung dari pendapatan bagi indication of an equivalent of 0.55%, payable
hasil dengan indikasi bagi hasil sebesar every year with amortized sukuk and will mature
ekuivalen sebesar 0,55% per tahun yang on October 28, 2036. The payment agent for
dibayarkan tiap tahun berikut amortisasi dana Sukuk is PT. Kustodian Sentral Efek Indonesia
sukuk dan akan jatuh tempo pada tanggal 28 (KSEI). Sukuk were not rated.
Oktober 2036. PT. Kustodian Sentral Efek
Indonesia (KSEI) bertindak sebagai agen
pembayaran. Sukuk ini tidak dilakukan
pemeringkatan.
Penerimaan bersih dari penerbitan Sukuk The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to Sharia finance Tabungan
pembiayaan Syariah Tabungan Perumahan Perumahan Rakyat (Sharia Tapera) loans.
Rakyat (Syariah Tapera).
162
Page 559
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. SURAT-SURAT BERHARGA YANG 23. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
xi. Sukuk Mudharabah Bank Tabungan Negara xi. Sukuk Mudharabah Bank Tabungan Negara
Tahun 2023 Tahap II 2023 Phase II
Bank menerbitkan Sukuk Mudharabah Jangka The Bank issued Long Term Sukuk
Panjang Yang Dilakukan Tanpa Melalui Mudharabah Bank Tabungan Negara Through
Penawaran Umum Bank Tabungan Negara Private Placement Year 2023 Phase II with a
Tahun 2023 tahap II dengan jumlah nilai total nominal value of Rp175,039. Such Sukuk
nominal sebesar Rp175.039. Sukuk tersebut were issued at 100% of their nominal value with
diterbitkan senilai 100% dari nilai nominalnya a profit-sharing ratio of 27.40% which is
dengan dengan nisbah bagi hasil sebesar calculated from profit sharing income with
27,40% yang dihitung dari pendapatan bagi indication of an equivalent of 1.37%, payable
hasil dengan indikasi bagi hasil sebesar every year with amortized sukuk and will mature
ekuivalen sebesar 1,37% yang dibayarkan tiap on December 27, 2036. The payment agent for
tahun berikut amortisasi dana sukuk dan akan Sukuk is PT. Kustodian Sentral Efek Indonesia
jatuh tempo pada tanggal 27 Desember 2036. (KSEI). Sukuk were not rated.
PT. Kustodian Sentral Efek Indonesia (KSEI)
bertindak sebagai agen pembayaran. Sukuk ini
tidak dilakukan pemeringkatan.
Penerimaan bersih dari penerbitan Sukuk The net proceeds from the issuance of the
tersebut digunakan untuk penyaluran bonds were used to Sharia finance Tabungan
pembiayaan Syariah Tabungan Perumahan Perumahan Rakyat (Sharia Tapera) loans.
Rakyat (Syariah Tapera).
xii. Obligasi Berkelanjutan IV Tahap II xii. Continuing Bonds IV Phase II
Bank menerbitkan Obligasi Berkelanjutan IV The Bank issued Continuing Bonds IV Phase II
BTN Tahap II Tahun 2022 dengan jumlah nilai of 2022 with a total nominal value of
nominal sebesar Rp1.000.000 yang terdaftar di Rp1,000,000, which are registered in the
Bursa Efek Indonesia (BEI). Obligasi tersebut Indonesia Stock Exchange (IDX). Such bonds
diterbitkan senilai 100% dari nilai nominalnya were issued at 100% of their nominal value with
dengan tingkat bunga tetap tahunan sebesar an annual fixed interest rates of 5.50% and
5,50% dan 6,00% yang dibayarkan tiap tiga 6.00%, payable every three months for
bulanan masing-masing untuk Obligasi Continuing Bonds IV Phase II Series A dan
Berkelanjutan IV Tahap II Seri A dan Seri B dan Series B, respectively, and will mature on May
akan jatuh tempo masing-masing pada tanggal 24, 2025 and May 24, 2027, respectively. The
24 Mei 2025 dan 24 Mei 2027. Penerbitan issuance of Continuing Bonds IV Phase II of
Obligasi Berkelanjutan IV Tahap II tahun 2022 2022 became effective based on Letter No. S-
tersebut telah dinyatakan efektif berdasarkan 211/D.04/2020 dated August 11, 2020 of the
surat Dewan Komisioner Otoritas Jasa Board of Commisioners of the Financial
Keuangan No.S-211/D.04/2020 tanggal 11 Services Authority.
Agustus 2020.
Penerimaan bersih dari penerbitan obligasi The net proceeds from the issuance of the
tersebut digunakan sebagai sumber bonds were used to finance loans. The rights of
pembiayaan kredit. Hak pemegang obligasi the bondholders rank paripassu, without
adalah paripassu tanpa hak preferen dengan preferential rights, with those of the Bank’s other
hak-hak kreditur Bank lainnya baik yang ada creditors for existing or future creditor rights,
sekarang maupun dikemudian hari, kecuali except for the Bank’s creditors’ rights which are
hak-hak kreditur Bank yang dijamin secara guaranteed specifically by the Bank’s existing or
khusus dengan kekayaan Bank baik yang telah future assets. The bonds are not included in the
ada maupun yang akan ada dikemudian hari. Government’s guarantee program on the
Obligasi ini tidak termasuk dalam program obligations of commercial banks.
jaminan Pemerintah terhadap kewajiban
pembayaran bank umum.
163
Page 560
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. SURAT-SURAT BERHARGA YANG 23. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
xii. Obligasi Berkelanjutan IV Tahap II (lanjutan) xii. Continuing Bonds IV Phase II (continued)
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, Continuing
Obligasi Berkelanjutan IV BTN Tahap II Bonds IV Phase II were rated idAA+ and idAA
masing-masing mendapat penilaian peringkat by PT Fitch Ratings Indonesia.
idAA+ dan idAA dari PT Fitch Ratings
Indonesia.
Bertindak sebagai wali amanat Obligasi The trustee for Continuing Bonds IV Phase II is
Berkelanjutan IV Tahap II adalah PT Bank PT Bank Pembangunan Daerah Jawa Barat
Pembangunan Daerah Jawa Barat dan Banten dan Banten Tbk.
Tbk.
xiii. Obligasi Berkelanjutan IV Tahap I xiii. Continuing Bonds IV Phase I
Bank menerbitkan Obligasi Berkelanjutan IV The Bank issued Continuing Bonds IV Phase I
BTN Tahap I Tahun 2020 dengan jumlah nilai of 2020 with a total nominal value of
nominal sebesar Rp1.500.000 yang terdaftar di Rp1,500,000, which are registered in the
Bursa Efek Indonesia (BEI). Obligasi tersebut Indonesia Stock Exchange (IDX). Such bonds
diterbitkan senilai 100% dari nilai nominalnya were issued at 100% of their nominal value with
dengan tingkat bunga tetap tahunan sebesar an annual fixed interest rates of 6.75%, 7.80%
6,75%, 7,80% dan 8,40% yang dibayarkan tiap and 8.40%, payable every three months for
tiga bulanan masing-masing untuk Obligasi Continuing Bonds IV Phase I Series A, Series B
Berkelanjutan IV Tahap I Seri A, Seri B dan Seri and Series C, respectively, and will mature on
C dan akan jatuh tempo masing-masing pada August 29, 2021, August 19, 2023, and August
tanggal 29 Agustus 2021, 19 Agustus 2023, 19, 2025, respectively. The issuance of
dan 19 Agustus 2025. Penerbitan Obligasi Continuing Bonds IV Phase I of 2020 became
Berkelanjutan IV Tahap I tahun 2020 tersebut effective based on Letter No. S-211/D.04/2020
telah dinyatakan efektif berdasarkan surat dated August 11, 2020 of the Board of
Dewan Komisioner Otoritas Jasa Keuangan Commisioners of the Financial Services
No.S-211/D.04/2020 tanggal 11 Agustus 2020. Authority.
Penerimaan bersih dari penerbitan obligasi The net proceeds from the issuance of the
tersebut digunakan sebagai sumber bonds were used to finance loans. The rights of
pembiayaan kredit. Hak pemegang obligasi the bondholders rank paripassu, without
adalah paripassu tanpa hak preferen dengan preferential rights, with those of the Bank’s other
hak-hak kreditur Bank lainnya baik yang ada creditors for existing or future creditor rights,
sekarang maupun dikemudian hari, kecuali except for the Bank’s creditors’ rights which are
hak-hak kreditur Bank yang dijamin secara guaranteed specifically by the Bank’s existing or
khusus dengan kekayaan Bank baik yang telah future assets. The bonds are not included in the
ada maupun yang akan ada dikemudian hari. Government’s guarantee program on the
Obligasi ini tidak termasuk dalam program obligations of commercial banks.
jaminan Pemerintah terhadap kewajiban
pembayaran bank umum.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, Continuing
Obligasi Berkelanjutan IV BTN Tahap I masing- Bonds IV Phase I were rated idAA+ and idAA by
masing mendapat penilaian peringkat idAA+ PT Fitch Ratings Indonesia, respectively.
dan idAA dari PT Fitch Ratings Indonesia.
Bertindak sebagai wali amanat Obligasi The trustee for Continuing Bonds IV Phase I is
Berkelanjutan IV Tahap I adalah PT Bank PT Bank Pembangunan Daerah Jawa Barat
Pembangunan Daerah Jawa Barat dan Banten dan Banten Tbk.
Tbk.
Sampai tanggal 31 Desember 2023, Obligasi Until December 31, 2023, Continuing Bonds IV
Berkelanjutan IV Tahap I Seri A dan B telah Phase I Series A and B has been fully paid by
dilunasi oleh Bank pada tanggal jatuh tempo. the Bank on the maturity date.
164
Page 561
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. SURAT-SURAT BERHARGA YANG 23. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
xiv.Obligasi Berkelanjutan III Tahap II xiv. Continuing Bonds III Phase II
Bank menerbitkan Obligasi Berkelanjutan III The Bank issued Continuing Bonds III Phase II
BTN Tahap II Tahun 2019 dengan jumlah nilai of 2019 with a total nominal value of
nominal sebesar Rp4.144.000 yang terdaftar di Rp4,144,000, which are registered in the
Bursa Efek Indonesia (BEI). Obligasi tersebut Indonesia Stock Exchange (IDX). Such bonds
diterbitkan senilai 100% dari nilai nominalnya were issued at 100% of their nominal value with
dengan tingkat bunga tetap tahunan sebesar an annual fixed interest rates of 7.75%, 8.75%
7,75%, 8,75% dan 9,00% yang dibayarkan tiap and 9.00%, payable every three months for
tiga bulanan masing-masing untuk Obligasi Continuing Bonds III Phase II Series A, Series
Berkelanjutan III Tahap II Seri A, Seri B dan B and Series C, respectively, and will mature on
Seri C dan akan jatuh tempo masing-masing July 8, 2020, June 28, 2022, and June 28,
pada tanggal 8 Juli 2020, 28 Juni 2022, 28 Juni 2024, respectively. The issuance of Continuing
2024. Penerbitan Obligasi Berkelanjutan III Bonds III Phase II of 2019 became effective
Tahap II tahun 2019 tersebut telah dinyatakan based on Letter No. S-352/D.04/2017 dated
efektif berdasarkan surat Dewan Komisioner June 22, 2017 of the Board of Commisioners of
Otoritas Jasa Keuangan No. S-352/D.04/ 2017 the Financial Services Authority.
tanggal 22 Juni 2017.
Penerimaan bersih dari penerbitan obligasi The net proceeds from the issuance of the
tersebut digunakan sebagai sumber bonds were used to finance loans. The rights of
pembiayaan kredit. Hak pemegang obligasi the bondholders rank paripassu, without
adalah paripassu tanpa hak preferen dengan preferential rights, with those of the Bank’s other
hak-hak kreditur Bank lainnya baik yang ada creditors for existing or future creditor rights,
sekarang maupun dikemudian hari, kecuali except for the Bank’s creditors’ rights which are
hak-hak kreditur Bank yang dijamin secara guaranteed specifically by the Bank’s existing or
khusus dengan kekayaan Bank baik yang telah future assets. The bonds are not included in the
ada maupun yang akan ada dikemudian hari. Government’s guarantee program on the
Obligasi ini tidak termasuk dalam program obligations of commercial banks.
jaminan Pemerintah terhadap kewajiban
pembayaran bank umum.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, Continuing
Obligasi Berkelanjutan III BTN Tahap II masing- Bonds III Phase II were rated idAA+ and idAA
masing mendapat penilaian peringkat idAA+ by PT Fitch Ratings Indonesia, respectively.
dan idAA dari PT Fitch Ratings Indonesia.
Bertindak sebagai wali amanat Obligasi The trustee for Continuing Bonds III Phase II is
Berkelanjutan III Tahap II adalah PT Bank PT Bank Mega Tbk.
Mega Tbk.
Sampai tanggal 31 Desember 2023, Obligasi Until December 31, 2023, Continuing Bonds III
Berkelanjutan III Tahap II Seri A dan Seri B Phase II Series A and Series B has been fully
telah dilunasi oleh Bank pada tanggal jatuh paid by the Bank on the maturity date.
tempo.
165
Page 562
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. SURAT-SURAT BERHARGA YANG 23. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
xv. Obligasi Berkelanjutan III Tahap I xv. Continuing Bonds III Phase I
Bank menerbitkan Obligasi Berkelanjutan III The Bank issued Continuing Bonds III Phase I
BTN Tahap I Tahun 2017 dengan jumlah nilai of 2017 with a total nominal value of
nominal sebesar Rp5.000.000 yang terdaftar di Rp5,000,000, which are registered in the
Bursa Efek Indonesia (BEI). Obligasi tersebut Indonesia Stock Exchange (IDX). Such bonds
diterbitkan senilai 100% dari nilai nominalnya were issued at 100% of their nominal value with
dengan tingkat bunga tetap tahunan sebesar an annual fixed interest rates of 8.30%, 8.50%,
8,30%, 8,50%, 8,70% dan 8,90% yang 8.70% and 8.90%, payable every three months
dibayarkan tiap tiga bulanan masing-masing for Continuing Bonds III Phase I Series A,
untuk Obligasi Berkelanjutan III Tahap I Seri A, Series B, Series C and Series D, respectively,
Seri B, Seri C dan Seri D dan akan jatuh tempo and will mature on July 13, 2020, July 13, 2022,
masing-masing pada tanggal 13 Juli 2020, 13 July 13, 2024 and July 13, 2027, respectively.
Juli 2022, 13 Juli 2024 dan 13 Juli 2027. The issuance of Continuing Bonds III Phase I of
Penerbitan Obligasi Berkelanjutan III Tahap I 2017 became effective based on Letter No. S-
tahun 2017 tersebut telah dinyatakan efektif 352/D.04/2017 dated June 22, 2017 of the
berdasarkan surat Dewan Komisioner Otoritas Board of Commisioners the Financial Services
Jasa Keuangan No. S-352/D.04/2017 tanggal Authority.
22 Juni 2017.
Penerimaan bersih dari penerbitan obligasi The net proceeds from the issuance of the
tersebut digunakan sebagai sumber bonds were used to finance loans. The rights of
pembiayaan kredit. Hak pemegang obligasi the bondholders rank paripassu, without
adalah paripassu tanpa hak preferen dengan preferential rights, with those of the Bank’s other
hak-hak kreditur Bank lainnya baik yang ada creditors for existing or future creditor rights,
sekarang maupun dikemudian hari, kecuali hak- except for the Bank’s creditors’ rights which are
hak kreditur Bank yang dijamin secara khusus guaranteed specifically by the Bank’s existing or
dengan kekayaan Bank baik yang telah ada future assets. The bonds are not included in the
maupun yang akan ada dikemudian hari. Government’s guarantee program on the
Obligasi ini tidak termasuk dalam program obligations of commercial banks.
jaminan Pemerintah terhadap kewajiban
pembayaran bank umum.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, Continuing
Obligasi Berkelanjutan III BTN Tahap I masing- Bonds III Phase I were rated idAA+ and idAA by
masing mendapat penilaian peringkat idAA+ PT Fitch Ratings Indonesia, respectively.
dan idAA dari PT Fitch Ratings Indonesia.
Bertindak sebagai wali amanat Obligasi The trustee for Continuing Bonds III Phase I is
Berkelanjutan III Tahap I adalah PT Bank PT Bank Mandiri (Persero) Tbk.
Mandiri (Persero) Tbk.
Sampai tanggal 31 Desember 2023, Obligasi Until December 31, 2023, Continuing Bonds III
Berkelanjutan III Tahap I Seri A dan Seri B telah Phase I Series A and Series B has been fully
dilunasi oleh Bank pada tanggal jatuh tempo. paid by the Bank on the maturity date.
166
Page 563
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. SURAT-SURAT BERHARGA YANG 23. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
xvi. Obligasi Berkelanjutan II Tahap I xvi. Continuing Bonds II Phase I
Bank menerbitkan Obligasi Berkelanjutan II The Bank issued Continuing Bonds II Phase
Tahap I Tahun 2015 dengan jumlah nilai I of 2015 with a total nominal value of
nominal sebesar Rp3.000.000 yang terdaftar di Rp3,000,000, which are registered in the
Bursa Efek Indonesia (BEI). Obligasi tersebut Indonesia Stock Exchange (IDX). Such
diterbitkan senilai 100% dari nilai nominalnya bonds were issued at 100% of their nominal
dengan tingkat bunga tetap tahunan sebesar value with an annual fixed interest rates of
9,63%, 9,88%, 10,00% dan 10,50% yang 9.63%, 9.88%, 10.00% and 10.50%,
dibayarkan tiap tiga bulanan masing-masing payable every three months for Continuing
untuk Obligasi Berkelanjutan II Tahap I Seri A, Bonds II Phase I Series A, Series B, Series
Seri B, Seri C dan Seri D dan akan jatuh tempo C and Series D, respectively, and will
masing-masing pada tanggal 8 Juli 2018, 8 Juli mature on July 8, 2018, July 8, 2020, July 8,
2020, 8 Juli 2022 dan 8 Juli 2025. Penerbitan 2022 and July 8, 2025, respectively. The
Obligasi Berkelanjutan II Tahap I tahun 2015 issuance of Continuing Bonds II Phase I of
tersebut telah dinyatakan efektif berdasarkan 2015 became effective based on Letter
surat Dewan Komisioner Otoritas Jasa No. S-207/D.04/2015 dated June 30, 2015
Keuangan No. S-207/D.04/2015 tanggal 30 of the Board of Commisioners of the
Juni 2015. Financial Services Authority.
Penerimaan bersih dari penerbitan obligasi The net proceeds from the issuance of the
tersebut digunakan sebagai sumber bonds were used to finance loans. The rights
pembiayaan kredit. Hak pemegang obligasi of the bondholders rank paripassu, without
adalah paripassu tanpa hak preferen dengan preferential rights, with those of the Bank’s
hak-hak kreditur Bank lainnya baik yang ada other creditors for existing or future creditor
sekarang maupun dikemudian hari, kecuali hak- rights, except for the Bank’s creditors’ rights
hak kreditur Bank yang dijamin secara khusus which are guaranteed specifically by the
dengan kekayaan Bank baik yang telah ada Bank’s existing or future assets. The bonds
maupun yang akan ada dikemudian hari. are not included in the Government’s
Obligasi ini tidak termasuk dalam program guarantee program on the obligations of
jaminan Pemerintah terhadap kewajiban commercial banks.
pembayaran bank umum.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022,
Obligasi Berkelanjutan II Tahap I masing- Continuing Bonds II Phase I were rated
masing mendapat penilaian peringkat idAA+ idAA+ and idAA by PT Fitch Ratings
dan idAA dari PT Fitch Ratings Indonesia. Indonesia, respectively.
Bertindak sebagai wali amanat Obligasi The trustee for Continuing Bonds II Phase I
Berkelanjutan II Tahap I adalah is PT Bank Mega Tbk.
PT Bank Mega Tbk.
Sampai tanggal 31 Desember 2023, Obligasi Until December 31, 2023, Continuing Bonds
Berkelanjutan II Tahap I Seri A, Seri B dan Seri II Phase I Series A, Series B and Series C
C telah dilunasi oleh Bank pada tanggal jatuh has been fully paid by the Bank on the
tempo. maturity date
167
Page 564
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. SURAT-SURAT BERHARGA YANG 23. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
xvii. Obligasi Berkelanjutan I Tahap II xvii. Continuing Bonds I Phase II
Bank menerbitkan Obligasi Berkelanjutan I The Bank issued Continuing Bonds I Phase II
Tahap II Tahun 2013 dengan jumlah nilai 2013 with a total nominal value of Rp2,000,000,
nominal sebesar Rp2.000.000 yang terdaftar di which are registered in the Indonesia Stock
Bursa Efek Indonesia (BEI). Obligasi tersebut Exchange (IDX). Such bonds were issued at
diterbitkan senilai 100% dari nilai nominalnya 100% of their nominal value with an annual fixed
dengan tingkat bunga tetap tahunan sebesar interest rate of 7.90%, payable every three
7,90% yang dibayarkan tiap tiga bulanan dan months and are due on March 27, 2023. The
akan jatuh tempo pada tanggal 27 Maret 2023. issuance of Continuing Bonds I Phase II of 2013
Penerbitan Obligasi Berkelanjutan I Tahap II became effective based on Letter
tahun 2013 tersebut telah dinyatakan efektif No. S-6349/BL/2012 dated May 28, 2012 of the
berdasarkan surat Ketua BAPEPAM-LK No. S- Chairman of BAPEPAM-LK.
6349/BL/2012 tanggal 28 Mei 2012.
Penerimaan bersih dari penerbitan obligasi The net proceeds from the issuance of the
tersebut digunakan sebagai sumber bonds were used to finance loans. The rights of
pembiayaan kredit. Hak pemegang obligasi the bondholders rank paripassu, without
adalah paripassu tanpa hak preferen dengan preferential rights, with those of the Bank’s other
hak-hak kreditur Bank lainnya baik yang ada creditors for existing or future creditor rights,
sekarang maupun di kemudian hari, kecuali except for the Bank’s creditors’ rights which are
hak-hak kreditur Bank yang dijamin secara guaranteed specifically by the Bank’s existing or
khusus dengan kekayaan Bank baik yang telah future assets. The bonds are not secured by
ada maupun yang akan ada di kemudian hari. specific collateral, but are secured by all assets
Obligasi ini tidak dijamin dengan jaminan of the Bank, both movable and immovable, and
khusus, tetapi dijamin dengan seluruh harta those that are existing and will exist in the future,
kekayaan Bank, baik barang bergerak maupun which are attributable to the Bank’s
barang tidak bergerak, baik yang telah ada bondholders.
maupun yang akan ada di kemudian hari
menjadi jaminan bagi pemegang obligasi.
Pada tanggal 31 Desember 2022, Obligasi As of December 31, 2022, Continuing Bonds I
Berkelanjutan I BTN Tahap II mendapat Phase II were rated idAA by PT Fitch Ratings
penilaian peringkat idAA dari PT Fitch Ratings Indonesia.
Indonesia.
Pada tanggal 12 Oktober 2020, Bank As of October 12, 2020, the Bank bought back
melakukan pembelian kembali Obligasi I Tahap BTN Continuing Bonds I Phase II Bonds for
II dengan nilai nominal sebesar Rp75.000 nominal value of Rp75,000 with repurchased
dengan harga beli Rp76.620. Pada tanggal 27 price of Rp76,620. As of May 27, 2022, the Bank
Mei 2022, Bank melakukan penjualan kembali resell BTN Continuing Bonds I Phase II Bonds
Obligasi I Tahap II dengan nilai nominal for nominal value of Rp75,000 with reselling
sebesar Rp75.000 dengan harga jual price of Rp77,250.
Rp77.250.
Bertindak sebagai wali amanat Obligasi The trustee for Continuing Bonds I Phase II is
Berkelanjutan I BTN Tahap II adalah PT Bank Mega Tbk.
PT Bank Mega Tbk.
Sampai tanggal 31 Desember 2023, Obligasi Until December 31, 2023, Continuing Bonds I
Berkelanjutan I Tahap II Tahun 2023 telah Phase II 2023 has been fully paid by the Bank
dilunasi oleh Bank pada tanggal jatuh tempo. on the maturity date.
168
Page 565
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. SURAT-SURAT BERHARGA YANG 23. SECURITIES ISSUED (continued)
DITERBITKAN (lanjutan)
xviii. Negotiable Certificate of Deposits xviii. Negotiable Certificate of Deposits
Pada tanggal 20 Oktober 2023, Bank On October 20, 2023, Bank issued Negotiable
menerbitkan Negotiable Certificate of Deposits Certificate of Deposits (NCD) Phase I with
(NCD) Tahap I dengan nilai pokok sebesar principal value amounted to Rp1,500,000 within
Rp1.500.000 dalam 3 (tiga) seri sebagai 3 (three) series as follows:
berikut:
Seri A: Nilai pokok NCD sebesar A Series: NCD principal value amounted to
Rp500.000 dengan tingkat bunga tetap Rp500,000 with a fixed interest rate of
sebesar 6,40% per tahun, untuk jangka 6.40% per annum, for 181 (one hundred
waktu 181 (seratus delapan puluh satu) and eighty one) days period and will mature
hari dan akan jatuh tempo pada tanggal on April 17, 2024. The NCD were issued at
17 April 2024. NCD tersebut diterbitkan 96.90%.
sebesar 96,90%.
Seri B: Nilai pokok NCD sebesar Rp70.000 B Series: NCD principal value amounted to
dengan tingkat bunga tetap sebesar 6,45% Rp70,000 with a fixed interest rate of
per tahun, untuk jangka waktu 270 (dua 6.45% per annum, for 270 (two hundred
ratus tujuh puluh) hari dan akan jatuh seventy) days period and will mature on
tempo pada tanggal July 16, 2024. The NCD were issued at
16 Juli 2024. NCD tersebut diterbitkan 95.39%.
sebesar 95,39%.
Seri C: Nilai pokok NCD sebesar C Series: NCD principal value amounted to
Rp930.000 dengan tingkat bunga tetap Rp930,000 with a fixed interest rate of
sebesar 6,53% per tahun, untuk jangka 6.53% per annum, for 365 (three hundred
waktu 365 (tiga ratus enam puluh lima) hari sixty five) days period and will mature on
dan akan jatuh tempo pada tanggal 21 October 21, 2024. The NCD were issued at
Oktober 2024. NCD tersebut diterbitkan 93.76%.
sebesar 93,76%.
24. PINJAMAN YANG DITERIMA 24. FUND BORROWINGS
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pihak Ketiga Third Parties
Rupiah Rupiah
PT Bank Central Asia Tbk 8.418.879 4.418.075 PT Bank Central Asia Tbk
PT Bank Danamon Indonesia Tbk 2.000.000 2.000.000 PT Bank Danamon Indonesia Tbk
Citibank N.A., Jakarta 139.861 139.483 Citibank N.A., Jakarta
10.558.740 6.557.558
Mata Uang Asing Foreign Currency
Japan International Japan International
Cooperation Agency 750.059 807.762 Cooperation Agency
11.308.799 7.365.320
Pihak Berelasi (Catatan 43) Related Parties (Note 43)
Rupiah Rupiah
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) 22.453.290 17.455.685 (Persero)
22.453.290 17.455.685
Total 33.762.089 24.821.005 Total
169
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PINJAMAN YANG DITERIMA (lanjutan) 24. FUND BORROWINGS (continued)
a. Pinjaman dari PT Bank Central Asia Tbk a. Loan from PT Bank Central Asia Tbk (continued)
(lanjutan)
Akun ini merupakan fasilitas pinjaman yang This account represents loan facility obtained
diperoleh dari PT Bank Central Asia Tbk from PT Bank Central Asia Tbk which is
ditujukan untuk pembiayaan Kredit Pemilikan intended to Finance Housing Loans (KPR) of the
Rumah (KPR) kepada debitur Bank. Bank’s debtors.
Perjanjian pinjaman dengan PT Bank Central The loan agreement with PT Bank Central Asia
Asia Tbk telah mengalami beberapa kali Tbk has been amended several times. The last
perubahan. Perubahan terakhir amendment was documented under the loan
didokumentasikan dalam Perjanjian agreement No. 11 dated December 6, 2023
Kredit No. 11 tanggal 6 Desember 2023 yang consist of:
terdiri dari:
Term Loan II dan III yang dilakukan The Term Loan II, and III the loan were
perpanjangan selama 36 bulan atas extended for 36 months, for each Rp1 trillion
pinjaman tersebut sebesar masing-masing (full amount) with fixed interest rate are
Rp1 triliun (angka penuh) yang memiliki 5.50% per annum and will mature on June
bunga tetap sebesar masing-masing 5,50% 21, 2024 and June 14, 2024, respectively.
dan akan jatuh tempo masing-masing pada
tanggal 21 Juni 2024 dan 14 Juni 2024.
Term Loan IV sebesar Rp2 triliun (angka The Term Loan IV amounting Rp2 trillion
penuh) yang memiliki bunga tetap sebesar (full amount) with fixed interest rate 5.50%
5,50% dengan jangka waktu selama with 36 months period which will mature
36 bulan yang akan jatuh tempo masing- amounting Rp1 trillion (full amount) on April
masing sebesar Rp1 triliun (angka penuh) 25, 2024 and amounting Rp1 trillion (full
pada 25 April 2024 dan sebesar Rp1 triliun amount) on May 8, 2024, respectively.
(angka penuh) pada 8 Mei 2024.
Term Loan V sebesar Rp4 triliun (angka The Term Loan V amounting Rp4 trillion (full
penuh) yang memiliki bunga tetap sebesar amount) with fixed interest rate 6.75% with
6,75% dengan jangka waktu selama 12 months period which will mature on
12 bulan yang akan jatuh tempo pada 6 December 6, 2024.
Desember 2024.
Pada tanggal 18 Mei 2022, Bank On May 18, 2022, the Bank received loan from
mendapatkan pinjaman dari PT Bank Central PT Bank Central Asia Tbk with plafond
Asia Tbk Jakarta sebesar Rp420 miliar amounting to Rp420 billion (full amount) with
(angka penuh) yang memiliki bunga tetap fixed interest rate of 5.23% and will mature on
sebesar 5,23% dan jatuh tempo pada 18 Mei May 18, 2025.
2025.
Persyaratan-persyaratan penting dalam The significant requirements in the Bank’s loan
perjanjian pinjaman Bank antara lain: agreement include the following:
Rasio Non Performing Loan (NPL) Bruto Gross Non Performing Loan (NPL) ratio
tidak melebihi 6% shall not exceed 6%
Menjaga Rasio Non Performing Loan Maintain Net Non Performing Loan (NPL)
(NPL) Neto sesuai dengan ketentuan yang ratio to comply in accordance with
berlaku regulations
Capital Adequacy Ratio (CAR) minimal Capital Adequacy Ratio (CAR) is
12% minimum at least 12%
Laba bersih tahun berjalan dengan angka Net income for the current year with
positif positive numbers
Nilai Liquidity Coverage Ratio minimal Liquidity Coverage Ratio minimum 100%
sebesar 100%
Rasio cakupan Non Performing Loan Non Performing Loan (NPL) coverage
(NPL) tidak kurang dari 100% minimum 100%
Rasio eksposur kredit tidak melebihi 40% Open credit exposure ratio shall not
exceed than 40%
170
Page 567
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PINJAMAN YANG DITERIMA (lanjutan) 24. FUND BORROWINGS (continued)
b. Pinjaman dari Citibank N.A., Jakarta b. Loan from Citibank N.A., Jakarta
Akun ini merupakan fasilitas pinjaman yang This account represents loan facility obtained
diperoleh dari Citibank N.A., Jakarta ditujukan from Citibank N.A., Jakarta which is intended to
untuk mendukung Bank dalam menyalurkan support Banks in the context of selling housing
kredit pemilikan rumah di Indonesia. loans in Indonesia.
Pada tanggal 18 Mei 2022, Bank mendapatkan On May 18, 2022, the Bank received
pinjaman sindikasi sebesar Rp140 miliar (angka syndicated loan with plafond amounting to
penuh) yang memiliki bunga tetap sebesar Rp140 billion (full amount) with fixed interest
4,70% dan jatuh tempo pada rate of 4.70% and will mature on May 18, 2024,
18 Mei 2024. respectively.
Persyaratan-persyaratan penting dalam The significant requirements in the Bank’s loan
perjanjian pinjaman Bank antara lain: agreement include the following:
Rasio Non Performing Loan (NPL) Bruto Gross Non Performing Loan (NPL) ratio
tidak melebihi 6% shall not exceed 6%
Menjaga Rasio Non Performing Loan (NPL) Maintain Net Non Performing Loan (NPL)
Neto sesuai dengan ketentuan yang berlaku ratio to comply in accordance with
regulations
Capital Adequacy Ratio (CAR) minimal 12% Capital Adequacy Ratio (CAR) is
minimum at least 12%
Laba bersih tahun berjalan dengan angka Net income for the current year with
positif positive numbers
Nilai Liquidity Coverage Ratio minimal Liquidity Coverage Ratio minimum 100%
sebesar 100%
Rasio cakupan Non Performing Loan (NPL) Non Performing Loan (NPL) coverage
tidak kurang dari 100% minimum 100%
Rasio eksposur kredit tidak melebihi 40% Open credit exposure ratio shall not
exceed than 40%
c. Pinjaman dari Japan International Cooperation c. Loan from Japan International Cooperation
Agency Agency
Akun ini merupakan fasilitas pinjaman yang This account represents loan facility obtained
diperoleh dari Japan International Cooperation from Japan International Cooperation Agency
Agency ditujukan untuk mendukung penyaluran which is intended to support distributing
kredit kepemilikan rumah untuk masyarakat housing loans for low and middle income
berpenghasilan rendah dan menengah di communities in Indonesia.
Indonesia.
Pada tanggal 18 Mei 2022, Bank mendapatkan On May 18, 2022, the Bank received loan with
pinjaman dengan plafon sebesar JPY 7 miliar plafond amounting to JPY 7 billion (full amount)
(angka penuh) atau ekuivalen Rp765.590 or the equivalent to Rp765,590 with fixed
dengan bunga tetap sebesar 0,90% dan jatuh interest rate of 0.90% and will mature on May
tempo pada tanggal 10 Mei 2027. 10, 2027, respectively.
Persyaratan-persyaratan penting dalam The significant requirements in the Bank’s loan
perjanjian pinjaman Bank antara lain: agreement include the following:
Rasio Non Performing Loan (NPL) Bruto Gross Non Performing Loan (NPL) ratio
tidak melebihi 6% shall not exceed 6%
Capital Adequacy Ratio (CAR) minimal 12% Capital Adequacy Ratio (CAR) is
minimum at least 12%
Laba bersih tahun berjalan dengan angka Net income for the current year with
positif positive numbers
Nilai Liquidity Coverage Ratio minimal Liquidity Coverage Ratio minimum 100%
sebesar 100%
Rasio cakupan Non Performing Loan (NPL) Non Performing Loan (NPL) coverage
tidak kurang dari 100% minimum 100%
Rasio eksposur kredit tidak melebihi 46% Open credit exposure ratio shall not
exceed than 46%
171
Page 568
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PINJAMAN YANG DITERIMA (lanjutan) 24. FUND BORROWINGS (continued)
d. Pinjaman dari PT Bank Danamon Indonesia d. Loan from PT Bank Danamon Indonesia Tbk
Tbk
Akun ini merupakan fasilitas pinjaman yang This account represents loan facility obtained
diperoleh dari PT Bank Danamon Indonesia from PT Bank Danamon Indonesia Tbk which is
Tbk ditujukan untuk mendukung intended to support the business and
pengembangan bisnis dan operasional Bank. operational development of the Bank.
Berdasarkan Perjanjian Kredit The loan agreement with PT Bank Danamon
No. 108/PP/EB/0121 tanggal 17 Februari 2021, Indonesia Tbk has been amended several
Bank mendapatkan pinjaman bilateral dengan times. The last amendment was documented
plafon sebesar masing-masing Rp500 miliar under the loan agreement
(angka penuh), Rp500 miliar (angka penuh) No. 108/PP/EB/0121 dated February 17, 2021,
dan Rp1.000 miliar (angka penuh) dengan the Bank received a loan with plafond amounting
bunga tetap sebesar masing-masing 5,75% dan for each Rp500 billion (full amount), Rp500
jatuh tempo masing-masing pada tanggal 22 billion (full amount) and Rp1,000 billion (full
Agustus 2023, 25 September 2023 dan 24 amount) with fixed interest rate for each 5.75%
Desember 2023. and will mature on August 22, 2023, September
25, 2023 and December 24, 2023, respectively.
Persyaratan-persyaratan penting dalam The significant requirements in the Bank’s loan
perjanjian pinjaman Bank antara lain: agreement include the following:
Mempertahankan minimum Capital Capital Adequacy Ratio (CAR) minimum is
Adequacy Ratio CAR sesuai dengan in accordance with the provisions of the
ketentuan regulator yang berlaku applicable regulator under
Non-Performing Loan (NPL) ratio in
Rasio Non-Performing Loan (NPL) sesuai accordance with the provisions of the
dengan ketentuan regulator yang berlaku applicable regulator.
Liquidity Coverage Ratio minimum is in
Nilai Liquidity Coverage Ratio sesuai accordance with the provisions of the
dengan ketentuan regulator yang berlaku applicable regulator
Bank telah melakukan pelunasan atas pinjaman The Bank has fully repaid the loan at maturity
tersebut saat jatuh tempo pada tanggal 22 date on August 22, 2023 and September 25,
Agustus 2023 dan 25 September 2023 masing- 2023 with each amounting to Rp500 million (full
masing sebesar Rp500 miliar (angka penuh). amount).
Berdasarkan Perjanjian Kredit Based on loan agreement No. 331PP/EB/1023
No. 331/PP/EB/1023 tanggal 6 Oktober 2023, dated October 6, 2023, the Bank get involve
Bank mendapatkan perpanjangan jangka waktu extending the payment arrangements and get
fasilitas kredit serta memberikan tambahan limit an additional credit facility limit with plafond
fasilitas pinjaman dengan plafond sebesar amounting for each Rp1 trillion with fixed interest
masing-masing Rp1 triliun dengan bunga tetap rate of 6.85% and mature for each on October
sebesar 6,85% dan jatuh tempo masing-masing 27, 2024 and June 24, 2024.
pada tanggal 27 Oktober 2024 dan 24 Juni
2024.
172
Page 569
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PINJAMAN YANG DITERIMA (lanjutan) 24. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (Persero) (SMF)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut: SMF as follow:
Pinjaman SMF Tahap 1 Tahun 2019 SMF Loan Phase 1 Year 2019
Berdasarkan perjanjian No. 028/PP/SMF- Based on loan agreement
BTN/II/2019 tanggal 12 Februari 2019, No. 028/PP/SMF-BTN/II/2019 dated
Bank mendapatkan pinjaman dengan February 12, 2019, the Bank received a
plafond sebesar Rp1,8 triliun (angka loan with plafond amounting to Rp1.8
penuh) dengan bunga tetap 9,20% dan trillion (full amount) with fixed interest rate
akan jatuh tempo pada tanggal 12 of 9.20% and will mature on February 12,
Februari 2022. 2022.
Bank telah melakukan pelunasan atas The Bank has fully repaid the loan at
pinjaman tersebut saat jatuh tempo pada maturity date on February 12, 2022
tanggal 12 Februari 2022 sebesar amounting to Rp1.8 trillion (full amount).
Rp1,8 triliun (angka penuh).
Pinjaman SMF Tahap 2 Tahun 2019 SMF Loan Phase 2 Year 2019
Berdasarkan perjanjian No. 055/PP/SMF- Based on loan agreement No.
BTN/IV/2019 tanggal 11 April 2019, Bank 055/PP/SMF-BTN/IV/2019 dated April 11,
mendapatkan pinjaman dengan plafond 2019, the Bank received a loan with
sebesar Rp1,5 triliun (angka penuh) yang plafond amounting to Rp1.5 trilion (full
terdiri atas sebesar Rp1 triliun (angka amount) with details of amounting to Rp1
penuh) dan Rp500 miliar (angka penuh) trilion (full amount) and Rp500 billion (full
dengan bunga tetap 8,60% yang akan amount) with interest rate of 8.60% and
jatuh tempo masing-masing pada tanggal will mature on April 11, 2022 and May 2,
11 April 2022 dan 2 Mei 2022. 2022.
Bank telah melakukan pelunasan atas The Bank has fully repaid the loan at
pinjaman tersebut saat jatuh tempo maturity date for each on April 11, 2022
masing-masing pada tanggal 11 April and May 2, 2022 and amounting to Rp1
2022 dan 2 Mei 2022 sebesar Rp1 triliun trilion (full amount) and Rp500 billion (full
(angka penuh) dan Rp500 miliar (angka amount).
penuh).
Pinjaman SMF Tahap 3 Tahun 2019 SMF Loan Phase 3 Year 2019
Berdasarkan perjanjian No. 088/PP/SMF- Based on loan agreement No.
BTN/V/2019 tanggal 29 Mei 2019, Bank 088/PP/SMF-BTN/V/2019 dated May 29,
mendapatkan pinjaman dengan plafond 2019, the Bank received a loan with
sebesar Rp1 triliun (angka penuh) dengan plafond amounting to Rp1 trillion (full
bunga tetap 8,79% yang akan jatuh tempo amount) with fixed interest rate of 8.79%
pada tanggal 31 Mei 2022. and will mature on May 31, 2022.
Bank telah melakukan pelunasan atas The Bank has fully repaid the loan at
pinjaman tersebut saat jatuh tempo pada maturity date on May 31, 2022 amounting
tanggal 31 Mei 2022 sebesar to Rp1 trillion (full amount).
Rp1 triliun (angka penuh).
173
Page 570
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PINJAMAN YANG DITERIMA (lanjutan) 24. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut: (lanjutan) SMF as follow: (continued)
Pinjaman SMF Tahap 4 Tahun 2019 SMF Loan Phase 4 Year 2019
Berdasarkan perjanjian No. 092/PP/SMF- Based on loan agreement No.
BTN/VII/2019 tanggal 9 Juli 2019, Bank 092/PP/SMF-BTN/VII/2019 dated July 9,
mendapatkan pinjaman dengan plafond 2019, the Bank received a loan with
sebesar Rp2.095 miliar (angka penuh) plafond amounting to Rp2,095 billion (full
yang terdiri atas sebesar Rp640 miliar amount) with details of amounting to
(angka penuh) dengan bunga tetap 8,87% Rp640 (full amount) billion with interest
yang akan jatuh tempo pada tanggal 9 Juli rate of 8.87% and will mature on July 9,
2022 dan sebesar Rp1.455 miliar (angka 2022, and amounting to Rp1,455 billion
penuh) dengan bunga tetap 9,09% yang (full amount) with interest rate of 9.09%
akan jatuh tempo pada tanggal 9 Juli and will mature on July 9, 2024.
2024.
Bank telah melakukan pelunasan atas The Bank has fully paid the loan at
pinjaman tersebut saat jatuh tempo pada maturity date on July 9, 2022 amounting to
tanggal 9 Juli 2022 sebesar Rp640 miliar Rp640 billion (full amount).
(angka penuh).
Berdasarkan perjanjian No. 003/FLPP/ Based on loan agreement No. 003/
SMF/PP/SMF-BTN/I/2023 tanggal 6 FLPP/SMF/PP/SMF-BTN/I/2023 dated
Januari 2023, Bank mendapatkan January 6, 2023, the Bank received a loan
pinjaman dalam rangka penyaluran kredit which is intended for distributing housing
pemilikan rumah sejahtera untuk loans for low-income communities.
masyarakat berpenghasilan rendah.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 29 Desember 2023. Saldo pada December 29, 2023. The outstanding
tanggal 31 Desember 2023 adalah balance as of December 31, 2023 is
sebesar Rp4.784.576 dengan suku bunga amounting to Rp4,784,576 with the lowest
paling rendah sebesar 4,45% dengan interest rate of 4.45% for a maximum
jangka waktu paling lama 20 (dua puluh) period of 20 (twenty) years. Loan
tahun. Pengembalian dana pinjaman repayments (principal and interest
(angsuran pokok dan bunga) kepada SMF installments) to SMF is no later than the
dilaksanakan paling lambat tanggal 10 10th of each month, if the due date of
setiap bulannya, apabila tanggal jatuh principal and interest payments falls on a
tempo pembayaran pokok dan bunga national holiday, the payment is made on
jatuh pada hari libur nasional, maka the working day after the payment due
pembayaran dilakukan pada hari kerja date.
sesudah tanggal jatuh tempo
pembayaran.
Pinjaman SMF FLPP 2023 SMF FLPP Year 2023
Berdasarkan perjanjian No. 003/FLPP/ Based on loan agreement No. 003/
SMF/PP/SMF-BTN/I/2023 tanggal 6 FLPP/SMF/PP/SMF-BTN/I/2023 dated
Januari 2023, Bank mendapatkan January 6, 2023, the Bank received a loan
pinjaman dalam rangka penyaluran kredit which is intended for distributing housing
pemilikan rumah sejahtera untuk loans for low-income communities.
masyarakat berpenghasilan rendah.
174
Page 571
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PINJAMAN YANG DITERIMA (lanjutan) 24. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut: (lanjutan) SMF as follow: (continued)
Pinjaman SMF FLPP 2023 (lanjutan) SMF FLPP Year 2023 (continued)
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 29 Desember 2023. Saldo pada December 29, 2023. The outstanding
tanggal 31 Desember 2023 adalah balance as of December 31, 2023 is
sebesar Rp4.784.576 dengan suku bunga amounting to Rp4,784,576 with the lowest
paling rendah sebesar 4,45% dengan interest rate of 4.45% for a maximum
jangka waktu paling lama 20 (dua puluh) period of 20 (twenty) years. Loan
tahun. Pengembalian dana pinjaman repayments (principal and interest
(angsuran pokok dan bunga) kepada SMF installments) to SMF is no later than the
dilaksanakan paling lambat tanggal 10 10th of each month, if the due date of
setiap bulannya, apabila tanggal jatuh principal and interest payments falls on a
tempo pembayaran pokok dan bunga national holiday, the payment is made on
jatuh pada hari libur nasional, maka the working day after the payment due
pembayaran dilakukan pada hari kerja date.
sesudah tanggal jatuh tempo
pembayaran.
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah FLPP
FLPP 2023 2023
Berdasarkan perjanjian No. 006/FLPP/ Based on loan agreement No.
PP/SMF-BTNS/I/2023 dan No. 03/ 006/FLPP/PP/SMF-BTNS/I/2023 and No.
PKS/DIR/2023 tanggal 17 Januari 2023, 03/PKS/DIR/2023 dated January 17,
Bank mendapatkan pinjaman dalam 2023, the Bank received a loan which is
rangka penyaluran kredit pemilikan rumah intended for distributing housing loans for
sejahtera untuk masyarakat low-income communities.
berpenghasilan rendah.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 29 Desember 2023. Saldo pada December 29, 2023. The outstanding
tanggal 31 Desember 2023 adalah balance as of December 31, 2023 is
sebesar Rp1.316.435 dengan nisbah bagi amounting to Rp1,316,435 with a profit
hasil sebesar 22,25% yang dihitung dari sharing ratio of 22.25%, which is
pendapatan bagi hasil yang ditawarkan calculated from profit sharing income
atas fasilitas pembiayaan yang ditarik offered for financing facilities drawn during
selama availability period atau dengan availability period or an equivalent of
ekuivalen sebesar setara dengan 4,45% 4.45% per annum for a maximum period
per dengan jangka waktu paling lama 20 of 20 (twenty) years. Loan repayments
(dua puluh) tahun. Pengembalian dana (principal and interest instalments) to SMF
pinjaman (angsuran pokok dan bunga) are held no later than the 10th of each
kepada SMF dilaksanakan paling lambat month, if the due date of principal and
tanggal 10 setiap bulannya, apabila interest payments falls on a national
tanggal jatuh tempo pembayaran pokok holiday, the payment is made on the
dan bunga jatuh pada hari libur nasional, working day after the payment due date.
maka pembayaran dilakukan pada hari
kerja sesudah tanggal jatuh tempo
pembayaran.
175
Page 572
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PINJAMAN YANG DITERIMA (lanjutan) 24. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF FLPP 2022 SMF FLPP Year 2022
Berdasarkan perjanjian No. Based on loan agreement No.
016/FLPP/PP/SMF-BTN/I/2022 dan No. 016/FLPP/PP/SMF-BTN/I/2022 and No.
02/PKS/DIR/ 2022 tanggal 6 Januari 02/PKS/DIR/2022 dated January 6, 2022,
2022, Bank mendapatkan pinjaman the Bank received a loan which is intended
dalam rangka penyaluran kredit pemilikan for distributing housing loans for low-
rumah sejahtera untuk masyarakat income communities.
berpenghasilan rendah.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2022. Saldo pada December 31, 2022. The outstanding
tanggal 31 Desember 2023 dan 2022 balance as of December 31, 2023 and
adalah sebesar Rp4.302.198 dan 2022 is amounting to Rp4,302,198 and
Rp.4.493.322 dengan suku bunga paling Rp4,493,322 with the lowest interest rate
rendah sebesar 4,45% dengan jangka of 4.45% for a maximum period of 20
waktu paling lama 20 (dua puluh) tahun. (twenty) years. Loan repayments
Pengembalian dana pinjaman (angsuran (principal and interest installments) to
pokok dan bunga) kepada SMF SMF is no later than the 10th of each
dilaksanakan paling lambat tanggal 10 month, if the due date of principal and
setiap bulannya, apabila tanggal jatuh interest payments falls on a national
tempo pembayaran pokok dan bunga holiday, the payment is made on the
jatuh pada hari libur nasional, maka working day after the payment due date.
pembayaran dilakukan pada hari kerja
sesudah tanggal jatuh tempo
pembayaran.
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2022 FLPP 2022
Berdasarkan perjanjian No. 017/FLPP/ Based on loan agreement No.
AKAD/SMF-BTNS/I/2022 dan No. 04/ 017/FLPP/AKAD/SMF-BTNS/I/2022 and
PKS/DIR/2022 tanggal 6 Januari 2022, No. 04/PKS/DIR/2022 dated January 6,
Bank mendapatkan pinjaman dalam 2022, the Bank received a loan which is
rangka penyaluran kredit pemilikan rumah intended for distributing housing loans for
sejahtera untuk masyarakat low-income communities.
berpenghasilan rendah.
176
Page 573
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PINJAMAN YANG DITERIMA (lanjutan) 24. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2022 (lanjutan) FLPP 2022 (continued)
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2022. Saldo pada December 31, 2022. The outstanding
tanggal 31 Desember 2023 dan 2022 balance as of December 31, 2023 and
adalah sebesar Rp944.879 dan 2022 is amounting to Rp944,879 and
Rp990.267 dengan nisbah bagi hasil Rp990,267 with a profit sharing ratio of
sebesar 22,25% yang dihitung dari 22.25%, which is calculated from profit
pendapatan bagi hasil yang ditawarkan sharing income offered for financing
atas fasilitas pembiayaan yang ditarik facilities drawn during availability period or
selama availability period atau dengan an equivalent of 4.45% per annum for a
ekuivalen sebesar setara dengan 4,45% maximum period of 20 (twenty) years.
per dengan jangka waktu paling lama 20 Loan repayments (principal and interest
(dua puluh) tahun. Pengembalian dana instalments) to SMF are held no later than
pinjaman (angsuran pokok dan bunga) the 10th of each month, if the due date of
kepada SMF dilaksanakan paling lambat principal and interest payments falls on a
tanggal 10 setiap bulannya, apabila national holiday, the payment is made on
tanggal jatuh tempo pembayaran pokok the working day after the payment due
dan bunga jatuh pada hari libur nasional, date.
maka pembayaran dilakukan pada hari
kerja sesudah tanggal jatuh tempo
pembayaran.
Pinjaman SMF FLPP 2021 SMF Loan FLPP 2021
Berdasarkan perjanjian No. 069/FLPP/ Based on loan agreement No. 069/FLPP/
PP/SMF-BTN/IV/2021 tanggal 14 April PP/SMF-BTN/IV/2021 dated April 14,
2021, Bank mendapatkan pinjaman dalam 2021, the Bank received a loan which is
rangka penyaluran kredit pemilikan rumah intended for distributing housing loans for
sejahtera untuk masyarakat low-income communities.
berpenghasilan rendah.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2021. Saldo pada December 31, 2021. The outstanding
tanggal 31 Desember 2023 dan 2022 balance as of December 31, 2023 and
adalah sebesar Rp3.170.553 dan 2022 is amounting to Rp3,170,553 and
Rp3.328.337 dengan suku bunga paling Rp3,328,337 with the lowest interest rate
rendah sebesar 4,45% dengan jangka of 4.45% for a maximum period of 20
waktu paling lama 20 (dua puluh) tahun. (twenty) years. Loan repayments
Pengembalian dana pinjaman (angsuran (principal and interest installments) to
pokok dan bunga) kepada SMF SMF is no later than the 10th of each
dilaksanakan paling lambat tanggal 10 month, if the due date of principal and
setiap bulannya, apabila tanggal jatuh interest payments falls on a national
tempo pembayaran pokok dan bunga holiday, the payment is made on the
jatuh pada hari libur nasional, maka working day after the payment due date.
pembayaran dilakukan pada hari kerja
sesudah tanggal jatuh tempo
pembayaran.
177
Page 574
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PINJAMAN YANG DITERIMA (lanjutan) 24. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF FLPP 2020 SMF FLPP Year 2020
Berdasarkan perjanjian No. 010/FLPP/ Based on loan agreement
PP/SMF-BTN/I/2020 tanggal 20 Januari No. 010/FLPP/PP/SMF-BTN/I/2020 dated
2020, Bank mendapatkan pinjaman dalam January 20, 2020, the Bank received a
rangka penyaluran kredit pemilikan rumah loan which is intended for distributing
Sejahtera untuk masyarakat housing loans for low-income
berpenghasilan rendah. communities.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2020. Saldo pada December 31, 2020. The outstanding
tanggal 31 Desember 2023 dan 2022 balance as of December 31, 2023 and
adalah sebesar Rp809.252 dan 2022 is amounting to Rp809,252 and
Rp854.264 dengan suku bunga paling Rp854,264 with the lowest interest rate of
rendah sebesar 4,45% dengan jangka 4.45% for a maximum period of 15 (fifteen)
waktu paling lama 15 (lima belas) tahun. years. Loan repayments (principal and
Pengembalian dana pinjaman (angsuran interest instalments) to SMF is no later
pokok dan bunga) kepada SMF than the 10th of each month, if the due
dilaksanakan paling lambat tanggal 10 date of principal and interest payments
setiap bulannya, apabila tanggal jatuh falls on a national holiday, the payment is
tempo pembayaran pokok dan bunga made on the working day after the
jatuh pada hari libur nasional, maka payment due date.
pembayaran dilakukan pada hari kerja
sesudah tanggal jatuh tempo
pembayaran.
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2021 FLPP 2021
Berdasarkan perjanjian No. 069A/FLPP/ Based on loan agreement
AKAD/SMF-BTN/IV/2021 tanggal 21 April No. 069A/FLPP/AKAD/SMF-BTN/IV/2021
2021, Bank mendapatkan pinjaman dalam dated April 21, 2021, the Bank received a
rangka penyaluran kredit pemilikan rumah loan which is intended for distributing
sejahtera untuk masyarakat housing loans for low-income
berpenghasilan rendah. communities.
178
Page 575
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PINJAMAN YANG DITERIMA (lanjutan) 24. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (pihak berelasi) (SMF) (lanjutan) (Persero) (related parties) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2021 (lanjutan) FLPP 2021 (continued)
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2020. Saldo pada December 31, 2020. The outstanding
tanggal 31 Desember 2023 dan 2022 balance as of December 31, 2023 and
adalah sebesar Rp673.030 dan 2022 is amounting to Rp673,030 and
Rp710.998 dengan nisbah bagi hasil Rp710,998 with a profit sharing ratio of
sebesar 22,25% yang dihitung dari 22.25%, which is calculated from profit
pendapatan bagi hasil yang ditawarkan sharing income offered for financing
atas fasilitas pembiayaan yang ditarik facilities drawn during availability period or
selama availability period atau dengan an equivalent of 4.45% per annum for a
ekuivalen sebesar setara dengan 4,45% maximum period of 15 (fifteen) years.
per dengan jangka waktu paling lama 15 Loan repayments (principal and interest
(lima belas) tahun. Pengembalian dana instalments) to SMF are held no later than
pinjaman (angsuran pokok dan bunga) the 10th of each month, if the due date of
kepada SMF dilaksanakan paling lambat principal and interest payments falls on a
tanggal 10 setiap bulannya, apabila national holiday, the payment is made on
tanggal jatuh tempo pembayaran pokok the working day after the payment due
dan bunga jatuh pada hari libur nasional, date.
maka pembayaran dilakukan pada hari
kerja sesudah tanggal jatuh tempo
pembayaran.
Refinancing 1 SMF 2021 Refinancing 1 SMF 2021
Berdasarkan perjanjian No.124/PP/SMF- Based on loan agreement
BTN/VI/2021 tanggal 30 Juni 2021, Bank No.124/PP/SMF-BTN/VI/2021 dated June
mendapatkan pinjaman dengan plafon 30, 2021, the Bank received a loan with
sebesar Rp500 miliar (angka penuh) dan plafond amounting to Rp500 billion (full
Rp1.000 miliar (angka penuh) dengan amount) and Rp1,000 billion (full amount)
bunga tetap 5,70% dan 5.95% yang akan with interest rate of 5.70% and 5.95% and
jatuh tempo pada tanggal 30 Juni 2023 will mature on June 30, 2023 and June 30,
dan 30 Juni 2024. 2024.
Bank telah melakukan pelunasan atas The Bank has fully repaid the loan at
pinjaman tersebut saat jatuh tempo pada maturity date on June 30, 2023 amounting
tanggal 30 Juni 2023 sebesar Rp500 to Rp500 billion (full amount).
miliar (angka penuh).
179
Page 576
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PINJAMAN YANG DITERIMA (lanjutan) 24. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (pihak berelasi) (SMF) (lanjutan) (Persero) (related parties) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Refinancing 2 SMF 2021 Refinancing 2 SMF 2021
Berdasarkan perjanjian No.254/PP/SMF- Based on loan agreement
BTN/XII/2021 tanggal 28 Desember 2021, No.254/PP/SMF-BTN/XII/2021 dated
Bank mendapatkan pinjaman dengan December 28, 2021, the Bank received a
plafon sebesar Rp200 miliar (angka loan with plafond amounting to Rp200
penuh) dengan bunga tetap 4% yang billion (full amount) with interest rate of 4%
akan jatuh tempo pada tanggal 28 and will mature on December 28, 2022.
Desember 2022.
Bank telah melakukan pelunasan atas The Bank has fully repaid the loan at
pinjaman tersebut saat jatuh tempo pada maturity date on December 28, 2022
tanggal 28 Desember 2022 sebesar amounting to Rp200 billion (full amount).
Rp200 miliar (angka penuh).
Refinancing 1 SMF 2022 Refinancing 1 SMF 2022
Berdasarkan perjanjian No.119/PP/SMF- Based on loan agreement No.
BTN/IV/2022 tanggal 28 April 2022, Bank 119/PP/SMF-BTN/IV/2022 dated April 28,
mendapatkan pinjaman dengan plafon 2022, the Bank received a loan with
sebesar Rp2 triliun (angka penuh) dengan plafond amounting to Rp2 trillion (full
bunga tetap 5,60% yang akan jatuh tempo amount) with interest rate of 5.60% and
pada tanggal 28 April 2025. will mature on April 28, 2025.
Pinjaman SMF FLPP 2019 SMF Loan FLPP 2019
Berdasarkan perjanjian No. Based on loan agreement
099/PP/FLPP/SMF-BTN/I/2019 tanggal 099/PP/FLPP/SMF-BTN/I/2019 dated
17 Januari 2019, Bank mendapatkan January 17, 2019, the Bank received a
pinjaman dalam rangka penyaluran kredit loan which is intended for distributing
pemilikan rumah sejahtera untuk housing loans for low-income
masyarakat berpenghasilan rendah. communities.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2019. Saldo pada December 31, 2019. The outstanding
tanggal 31 Desember 2023 dan 2022 balance as of December 31, 2023 and
adalah sebesar Rp755.927 dan 2022 is amounting to Rp755,927 and
Rp803.296 dengan suku bunga paling Rp803,296 respectively, with the lowest
rendah sebesar 4,45% dengan jangka interest rate of 4.45% for a maximum
waktu paling lama 15 (lima belas) tahun. period of 15 (fifteen) years. Loan
Pengembalian dana pinjaman (angsuran repayments (principal and interest
pokok dan bunga) kepada SMF installments) to SMF is no later than the
dilaksanakan paling lambat tanggal 10 10th of each month, if the due date of
setiap bulannya, apabila tanggal jatuh principal and interest payments falls on a
tempo pembayaran pokok dan bunga national holiday, the payment is made on
jatuh pada hari libur nasional, maka the working day after the payment due
pembayaran dilakukan pada hari kerja date.
sesudah tanggal jatuh tempo
pembayaran.
180
Page 577
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PINJAMAN YANG DITERIMA (lanjutan) 24. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
Berdasarkan perjanjian No. 179/AKAD/ Based on loan agreement No. 179/AKAD/
SMF-BTNS/IX/2021 tanggal 15 SMF-BTNS/IX/2021 dated September 15,
September 2021, Bank mendapatkan 2021, the Bank received loan with plafond
pinjaman dengan plafon sebesar Rp100 amounting to Rp100 bilion (full amount)
miliar (angka penuh) dengan nisbah bagi with nisbah ratio 53.17% and will mature
hasil sebesar 53,17% dan akan jatuh on September 16, 2022.
tempo pada tanggal 16 September 2022.
Bank telah melakukan pelunasan atas The Bank has fully repaid the loan at
pinjaman tersebut saat jatuh tempo pada maturity date on September 16, 2022
tanggal 16 September 2022 sebesar amounting to Rp100 billion (full amount).
Rp100 miliar (angka penuh).
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2020 FLPP 2020
Berdasarkan perjanjian No.024/FLPP/ Based on loan agreement No. 024/FLPP/
AKAD/SMF-BTNSy/I/2020 tanggal 29 AKAD/SMF-BTNSy/I/2020 dated January
Januari 2020, Bank mendapatkan 29, 2020, the Bank received a loan which
pinjaman dalam rangka penyaluran kredit is intended for distributing housing loans
pemilikan rumah sejahtera untuk for low-income communities.
masyarakat berpenghasilan rendah.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2020. Saldo pada December 31, 2020. The outstanding
tanggal 31 Desember 2023 dan 2022 balance as of December 31, 2023 and
adalah sebesar Rp158.041 and 2022 is amounting to Rp158,041 and
Rp168.256 dengan nisbah bagi hasil Rp168,256 with a profit sharing ratio of
sebesar 22,25% yang dihitung dari 22.25%, which is calculated from profit
pendapatan bagi hasil yang ditawarkan sharing income offered for financing
atas fasilitas pembiayaan yang ditarik facilities drawn during availability period or
selama availability period atau dengan an equivalent of 4.45% per annum with
ekuivalen sebesar setara dengan 4,45% revenue divided by using the average
per tahun dengan pendapatan yang yield rate effective financing for KPR
dibagihasilkan yang menggunakan rata- Sejahtera Financing equal to 5% per year
rata tingkat imbal hasil kas efektif dari for a maximum period of 15 (fifteen) years.
Pembiayaan KPR Sejahtera sebesar Loan repayments (principal and interest
setara dengan 5% per tahun dengan instalments) to SMF are held no later than
jangka waktu paling lama 15 (lima belas) the 10th of each month, if the due date of
tahun. Pengembalian dana pinjaman principal and interest payments falls on a
(angsuran pokok dan bunga) kepada SMF national holiday, the payment is made on
dilaksanakan paling lambat tanggal 10 the working day after the payment due
setiap bulannya, apabila tanggal jatuh date.
tempo pembayaran pokok dan bunga
jatuh pada hari libur nasional, maka
pembayaran dilakukan pada hari kerja
sesudah tanggal jatuh tempo
pembayaran.
181
Page 578
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PINJAMAN YANG DITERIMA (lanjutan) 24. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF FLPP 2018 SMF Loan FLPP 2018
Berdasarkan perjanjian No. 81/PP/SMF- Based on loan agreement No. 81/PP/SMF-
BTN/VIII/2018 tanggal 14 Agustus 2018, BTN/VIII/2018 dated August 14, 2018, the
Bank mendapatkan pinjaman dalam Bank received a loan which is intended for
rangka penyaluran kredit pemilikan rumah distributing housing loans for low-income
sejahtera untuk masyarakat communities.
berpenghasilan rendah.
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 28 Desember 2018. Saldo pada December 28, 2018. The Outstanding
tanggal 31 Desember 2023 dan 2022 Balance as of December 31, 2023 and
masing-masing sebesar Rp571.300 dan 2022 amounting to Rp571,300 and
Rp607.414 dengan suku bunga paling Rp607,414, respectively with the lowest
rendah sebesar 4,45% dengan jangka interest rate of 4.45% for a maximum
waktu paling lama 15 (lima belas) tahun. period of 15 (fifteen) years. Loan
Pengembalian dana pinjaman (angsuran repayments (principal and interest
pokok dan bunga) kepada SMF instalments) to the SMF are held no later
dilaksanakan paling lambat tanggal 10 than the 10th of each month, if the due date
setiap bulannya, apabila tanggal jatuh of principal and interest payments falls on
tempo pembayaran pokok dan bunga a national holiday, the payment is made on
jatuh pada hari libur nasional, maka the working day after the payment due
pembayaran dilakukan pada hari kerja date.
sesudah tanggal jatuh tempo
pembayaran.
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2018 FLPP 2018
Berdasarkan perjanjian No.103A/AKAD/ Based on loan agreement No.103A/
SMF-BTNSy/VIII/2018 tanggal 14 Agustus AKAD/SMF-BTNSy/VIII/2018 dated
2018, Bank mendapatkan pinjaman dalam August 14, 2018, the Bank received a loan
rangka penyaluran kredit pemilikan rumah which is intended for distributing housing
sejahtera untuk masyarakat loans for low-income communities.
berpenghasilan rendah.
182
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PINJAMAN YANG DITERIMA (lanjutan) 24. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2018 (lanjutan) FLPP 2018 (continued)
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 28 Desember 2018. Saldo pada December 28, 2018. The outstanding
tanggal 31 Desember 2023 dan 2022 balance as of December 31, 2023 and
masing-masing sebesar Rp24.733 dan 2022 is amounting to Rp24,733 and
Rp26.616 dengan nisbah bagi hasil Rp26,616 respectively with a profit sharing
sebesar 22,25% yang dihitung dari ratio of 22.25%, which is calculated from
pendapatan bagi hasil yang ditawarkan profit sharing income offered for financing
atas fasilitas pembiayaan yang ditarik facilities drawn during availability period or
selama availability period atau dengan an equivalent of 4.45% per annum with
ekuivalen sebesar setara dengan 4,45% revenue divided by using the average yield
per tahun dengan pendapatan yang rate effective cash financing for KPR
dibagihasilkan yang menggunakan rata- Sejahtera Financing equal to 5% per year
rata tingkat imbal hasil kas efektif dari for a maximum period of 15 (fifteen) years.
Pembiayaan KPR Sejahtera sebesar Loan repayments (principal and interest
setara dengan 5% per tahun dengan instalments) to the SMF are held no later
jangka waktu paling lama 15 (lima belas) than the 10th of each month, if the due date
tahun. Pengembalian dana pinjaman of principal and interest payments falls on
(angsuran pokok dan bunga) kepada SMF a national holiday, the payment is made on
dilaksanakan paling lambat tanggal the working day after the payment due
10 setiap bulannya, apabila tanggal jatuh date.
tempo pembayaran pokok dan bunga
jatuh pada hari libur nasional, maka
pembayaran dilakukan pada hari kerja
sesudah tanggal jatuh tempo
pembayaran.
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2019 FLPP 2019
Berdasarkan perjanjian No. 017A/AKAD/ Based on loan agreement No. 017A/
FLPP/SMF-BTNSy/I/2019 tanggal 21 AKAD/FLPP/SMF-BTNSy/I/2019 dated
Januari 2019, Bank mendapatkan January 21, 2019, the Bank received a
pinjaman dalam rangka penyaluran kredit loan which is intended for distributing
pemilikan rumah sejahtera untuk housing loans for low-income
masyarakat berpenghasilan rendah. communities.
183
Page 580
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PINJAMAN YANG DITERIMA (lanjutan) 24. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP 2019 (lanjutan) FLPP 2019 (continued)
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2019. Saldo pada December 31, 2019. The outstanding
tanggal 31 Desember 2023 dan 2022 balance as of December 31, 2023 and
adalah sebesar Rp88.938 dan Rp95.575 2022 is Rp88,938 and Rp95,575,
dengan nisbah bagi hasil sebesar 22,25% respectively with a profit sharing ratio of
yang dihitung dari pendapatan bagi hasil 22.25%, which is calculated from profit
yang ditawarkan atas fasilitas pembiayaan sharing income offered for financing
yang ditarik selama availability period atau facilities drawn during availability period or
dengan ekuivalen sebesar setara dengan an equivalent of 4.45% per annum with
4,45% per tahun dengan pendapatan revenue divided by using the average
yang dibagihasilkan yang menggunakan yield rate effective cash financing for KPR
rata-rata tingkat imbal hasil kas efektif dari Sejahtera Financing equal to 5% per year
Pembiayaan KPR Sejahtera sebesar for a maximum period of 15 (fifteen) years.
setara dengan 5% per tahun dengan Loan repayments (principal and interest
jangka waktu paling lama 15 (lima belas) instalments) to the SMF are held no later
tahun. Pengembalian dana pinjaman than the 10th of each month, if the due
(angsuran pokok dan bunga) kepada SMF date of principal and interest payments
dilaksanakan paling lambat tanggal falls on a national holiday, the payment is
10 setiap bulannya, apabila tanggal jatuh made on the working day after the
tempo pembayaran pokok dan bunga payment due date.
jatuh pada hari libur nasional, maka
pembayaran dilakukan pada hari kerja
sesudah tanggal jatuh tempo
pembayaran.
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP Percepatan 2019 FLPP Percepatan 2019
Berdasarkan perjanjian No. 216/FLPP/ Based on loan agreement
AKAD/SMF-BTN/XII/2019 tanggal 20 No. 216/FLPP/AKAD/SMF-BTN/XII/2019
Desember 2019, Bank mendapatkan dated December 20, 2019, the Bank
pinjaman dalam rangka penyaluran kredit received loan which is intended for
pemilikan rumah sejahtera untuk distributing housing loans for low-income
masyarakat berpenghasilan rendah. communities.
184
Page 581
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PINJAMAN YANG DITERIMA (lanjutan) 24. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF Mudharabah Muqayadah SMF Loan Mudharabah Muqayadah
FLPP Percepatan 2019 (lanjutan) FLPP Percepatan 2019 (continued)
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2019. Saldo pada December 31, 2019. The outstanding
tanggal 31 Desember 2023 dan 2022 balance as of December 31, 2023 and
adalah sebesar Rp24.497 dan Rp26.238 2022 is Rp24,497 and Rp26,238 with a
dengan nisbah bagi hasil sebesar 22,25% profit sharing ratio of 22.25%, which is
yang dihitung dari pendapatan bagi hasil calculated from profit sharing income
yang ditawarkan atas fasilitas pembiayaan offered for financing facilities drawn during
yang ditarik selama availability period atau availability period or an equivalent of
dengan ekuivalen sebesar setara dengan 4.45% per annum with revenue divided by
4,45% per tahun dengan pendapatan using the average yield rate effective cash
yang dibagihasilkan yang menggunakan financing for KPR Sejahtera Financing
rata-rata tingkat imbal hasil kas efektif dari equal to 5% per year for a maximum period
Pembiayaan KPR Sejahtera sebesar of 15 (fifteen) years. Loan repayments
setara dengan 5% per tahun dengan (principal and interest instalments) to the
jangka waktu paling lama 15 (lima belas) SMF are held no later than the 10th of each
tahun. Pengembalian dana pinjaman month, if the due date of principal and
(angsuran pokok dan bunga) kepada SMF interest payments falls on a national
dilaksanakan paling lambat tanggal holiday, the payment is made on the
10 setiap bulannya, apabila tanggal jatuh working day after the payment due date.
tempo pembayaran pokok dan bunga
jatuh pada hari libur nasional, maka
pembayaran dilakukan pada hari kerja
sesudah tanggal jatuh tempo
pembayaran.
Pinjaman SMF FLPP Percepatan 2019 SMF Loan FLPP Percepatan 2019
Berdasarkan perjanjian No. 203/FLPP/PP/ Based on loan agreement No.
SMF-BTN/XI/2019 tanggal 28 November 203/FLPP/PP/SMF-BTN/XI/2019 dated
2019, Bank mendapatkan pinjaman dalam November 28, 2019, the Bank received a
rangka penyaluran kredit pemilikan rumah loan which is intended for distributing
sejahtera untuk masyarakat housing loans for low-income
berpenghasilan rendah. communities.
185
Page 582
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. PINJAMAN YANG DITERIMA (lanjutan) 24. FUND BORROWINGS (continued)
e. Pinjaman dari PT Sarana Multigriya Finansial e. Loan from PT Sarana Multigriya Finansial
(Persero) (SMF) (lanjutan) (Persero) (SMF) (continued)
Bank memiliki beberapa perjanjian pinjaman The Bank has several loan agreements with
dengan SMF sebagai berikut (lanjutan): SMF as follow (continued):
Pinjaman SMF FLPP Percepatan 2019 SMF Loan FLPP Percepatan 2019
(lanjutan) (continued)
Pencairan atas fasilitas ini dilakukan This disbursement of facility is carried out
selama availability period sampai dengan during the availability period until
tanggal 31 Desember 2019. Saldo pada December 31, 2019. The Outstanding
tanggal 31 Desember 2023 dan 2022 Balance as of December 31, 2023 and
adalah sebesar Rp373.929 dan 2022 is amounting to Rp373,929 and
Rp396.120 dengan suku bunga paling Rp396,120, respectively with the lowest
rendah sebesar 4,45% dengan jangka interest rate of 4.45% for a maximum
waktu paling lama 15 (lima belas) tahun. period of 15 (fifteen) years. Loan
Pengembalian dana pinjaman (angsuran repayments (principal and interest
pokok dan bunga) kepada SMF installments) to SMF is no later than the
dilaksanakan paling lambat tanggal 10 10th of each month, if the due date of
setiap bulannya, apabila tanggal jatuh principal and interest payments falls on a
tempo pembayaran pokok dan bunga national holiday, the payment is made on
jatuh pada hari libur nasional, maka the working day after the payment due
pembayaran dilakukan pada hari kerja date.
sesudah tanggal jatuh tempo
pembayaran.
Pinjaman yang diterima dari pihak-pihak As of December 31, 2023 and 2022, fund
berelasi pada tanggal 31 Desember 2023 dan borrowings received from related parties
2022 masing-masing sebesar Rp22.453.290 amounted to Rp22,453,290 and Rp17,455,685,
dan Rp17.455.685 (Catatan 43). respectively (Note 43).
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the Bank
Bank telah memenuhi ketentuan dan kondisi has complied with all of the existing terms and
yang ada dalam seluruh perjanjian pinjaman condition of the fund borrowing agreements.
yang diterima.
25. PINJAMAN DAN EFEK-EFEK SUBORDINASI 25. SUBORDINATED LOAN AND SECURITIES
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Mata Uang Asing Foreign Currency
Pihak Ketiga Third Parties
Obligasi Subordinasi 4.612.840 4.658.242 Subordinated bonds
Rupiah Rupiah
Pihak Berelasi (Catatan 43) Related Party (Note 43)
Pinjaman Subordinasi dari Subordinated Loan from
PT Sarana Multigriya Finansial PT Sarana Multigriya Finansial
(Persero) 4.499.997 4.499.977 (Persero)
Total 9.112.837 9.158.219 Total
186
Page 583
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. PINJAMAN DAN EFEK-EFEK SUBORDINASI 25. SUBORDINATED LOAN AND SECURITIES
(lanjutan) (continued)
a. Pinjaman Subordinasi PT Sarana Multigriya a. PT Sarana Multigriya Finansial (Persero) (SMF)
Finansial (Persero) (SMF) Subordinated Loan
Akun ini merupakan fasilitas pemberian Pinjaman This account is a subordinated loan that was
Subordinasi yang diperoleh dari PT SMF obtained from PT SMF (Persero) that is aimed
(Persero) yang ditujukan untuk mendukung to support the one million housing program.
Program Sejuta Rumah. Pinjaman Subordinasi Subordinated loan in the amount of
sebesar Rp3.000.000 dengan suku bunga 8,90% Rp3,000,000 with interest rate of 8.90% was
dilakukan pencairan pada tanggal 27 Desember withdrawn on December 27, 2019 and will
2019 yang akan jatuh tempo pada tanggal 27 mature on December 27, 2024. On 15
Desember 2024. Pada tanggal 15 November November 2021, Bank disburse Subordinated
2021, Bank melakukan pencairan Pinjaman Loan amounting Rp1,500,000 with interest rate
Subordinasi pada tanggal 15 November 2021 7.65% mature on November 15, 2026.
sebesar Rp1.500.000 dengan suku bunga 7,65%
yang akan jatuh tempo pada tanggal 15
November 2026.
Pinjaman subordinasi ini telah mendapat Subordinated loan has been approved by
persetujuan dari Otoritas Jasa Keuangan (OJK) Financial Service Authority through letter No. S-
melalui surat No. S-69/PB.31/2016 tanggal 30 69/PB.31/2016 dated September 30, 2016 and
September 2016 dan No. S-21/PB.31/2020 No. S-21/PB.31/2020 dated February 4, 2020
tanggal 4 Februari 2020 dan No. S- and No. S-261/PB.31/2021 dated November 25,
261/PB.31/2021 tanggal 25 November 2021. 2021.
b. Obligasi Subordinasi b. Subordinated Bonds
Pada tanggal 23 Januari 2020, Bank telah On January 23, 2020, the Bank issued
menerbitkan obligasi subordinasi sebesar subordinated bonds with a total nominal value of
ASD300 juta atau ekuivalen Rp4.089.000 USD300 million or the equivalent to
dengan tenor 5 tahun dan bunga 4,20% per tahun Rp4,089,000, with tenor of 5 years and interest
dan dicatatkan di Bursa Efek Singapura. of 4.20% per annum and listed in the Singapore
Penerbitan Obligasi tersebut telah dinyatakan Stock Exchange.The issuance of Global Bond
efektif berdasarkan surat Otoritas Jasa became effective based on letter No.
Keuangan No. S-35/PB.31/ 2020 tanggal 26 S-35/PB.31/2020 dated February 26, 2020.
Februari 2020.
Biaya penerbitan obligasi subordinasi tersebut The issuance costs of the subordinated bonds
sebesar Rp23.866 dicatat mengurangi nilai amounting to Rp23,866 was recorded as
obligasi subordinasi dan akan diamortisasi deduction to the amount of the subordinated
sampai dengan tanggal jatuh tempo pada 23 bonds and amortised until the maturity date on
Januari 2025. January 23, 2025.
Pada tanggal 31 Desember 2023 dan 2022, Bank As of December 31, 2023 and 2022, the Bank
telah memenuhi ketentuan dan kondisi yang ada has complied with all of the existing terms and
dalam seluruh perjanjian pinjaman subordinasi conditions of the subordinated loan
yang diterima. agreements.
Bank melakukan lindung nilai arus kas atas Bank entered into partial cashflow hedge for
pokok dan bunga dari sebagian porsi obligasi principal and interest of subordinated bond
subordinasi (Catatan 12). (Note 12).
187
Page 584
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. BUNGA YANG MASIH HARUS DIBAYAR 26. INTEREST PAYABLE
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Deposito berjangka 324.118 334.877 Time deposits
Pinjaman subordinasi Subordinated loan
dan efek-efek subordinasi 113.839 114.971 and securities
Pinjaman yang diterima 81.069 51.072 Fund borrowings
Surat-surat berharga yang diterbitkan 71.460 79.538 Securities issued
Derivatif 57.010 48.908 Derivative
Total 647.496 629.366 Total
27. ESTIMASI KERUGIAN KOMITMEN DAN 27. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI CONTINGENCIES
Kolektibilitas garansi yang diterbitkan dan fasilitas The collectibility classification of guarantees issued
kredit yang belum ditarik yang mempunyai risiko and unused loan facility bearing credit risks are as
kredit adalah sebagai berikut: follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount Notional amount
in foreign in foreign
currencies Ekuivalen/ currencies Ekuivalen/
(angka penuh/ Equivalent (angka penuh/ Equivalent
full amount) Rupiah full amount) Rupiah
Lancar Current
Rupiah Rupiah
Garansi yang diterbitkan (Catatan 39) 2.112.148 887.321 Guarantees issued (Note 39)
Fasilitas kredit
yang belum ditarik (committed) 127.083 67.928 Unused loan facility (committed)
Irrevocable L/C yang masih Outstanding irrevocable
berjalan (Catatan 39) 20.106 221.484 L/Cs (Note 39)
2.259.337 1.176.733
Mata uang asing Foreign currencies
Garansi yang diterbitkan (Catatan 39) Guarantees issued (Note 39)
Dolar Amerika Serikat 30.269.447 466.059 3.869.076 60.232 United States Dollar
Euro Eropa 56.784 968 56.784 942 European Euro
467.027 61.174
2.726.364 1.237.907
Dalam Perhatian Khusus Special mention
Rupiah Rupiah
Fasilitas kredit
yang belum ditarik (committed) - 12.200 Unused loan facility (committed)
Total 2.726.364 1.250.107 Total
Pada tanggal 31 Desember 2023 dan 2022 tidak As of December 31, 2023 and 2022, there are no
terdapat transaksi dengan pihak-pihak berelasi transaction with related parties for unused loan
untuk fasilitas kredit yang belum ditarik. facility.
Pada tanggal 31 Desember 2023 dan 2022, garansi As of December 31, 2023 and 2022, guarantees
bank yang diterbitkan kepada pihak-pihak berelasi, issued to related parties amounted to Rp1,116,581
masing-masing sebesar Rp1.116.581 dan and Rp426,438, respectively (Note 43).
Rp426.438 (Catatan 43).
188
Page 585
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. ESTIMASI KERUGIAN KOMITMEN DAN 27. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: follows:
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Fasilitas kredit yang Unused loan
belum ditarik (committed) facility (committed)
Saldo Awal 80.128 - - - 80.128 Beginning balance
Pengalihan ke: Transfer to:
Stage 1 - - - - - Stage 1
Stage 2 - - - - - Stage 2
Stage 3 - - - - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 80.128 - - - 80.128 after transfer
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 29.126 - - - 29.126 carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 26.995 - - - 26.995 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (9.166) - - - (9.166) assets
Total Penambahan/(penurunan) Total additional/(reversal)
tahun berjalan 46.955 - - - 46.955 during the year
Saldo akhir tahun 127.083 - - - 127.083**) Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
**) Terdiri dari fasilitas kredit yang committed yang belum ditarik **) Consist of committed unused loan facility
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Fasilitas kredit yang Unused loan
belum ditarik (committed) facility (committed)
Saldo Awal 89.811 8.123 - - 97.934 Beginning balance
Pengalihan ke: Transfer to:
Stage 1 8.123 (8.123) - - - Stage 1
Stage 3 - - - - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 97.934 - - - 97.934 after transfer
Pengukuran kembali bersih Net remeasurement of
nilai tercatat 226 - - - 226 carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli - - - - - originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (18.032) - - - (18.032) assets
Total Penambahan/(penurunan) Total additional/(reversal)
tahun berjalan (17.806) - - - (17.806) during the year
Saldo akhir tahun 80.128 - - - 80.128**) Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
**) Terdiri dari fasilitas kredit yang committed yang belum ditarik **) Consist of committed unused loan facility
189
Page 586
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. ESTIMASI KERUGIAN KOMITMEN DAN 27. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: follows:
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Irrevocable L/C yang masih berjalan Outstanding irrevocable L/Cs
Saldo Awal 221.484 - - - 221.484 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (175.450) - - - (175.450) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 460.627 - - - 460.627 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (486.555) - - - (486.555) assets
Total penambahan/(penurunan) Total additional/(reversal)
tahun berjalan (201.378) - - - (201.378) during the period
Saldo akhir tahun 20.106 - - - 20.106 Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Irrevocable L/C yang masih berjalan Outstanding irrevocable L/Cs
Saldo Awal 280.604 - - - 280.604 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (75.440) - - - (75.440) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 683.151 - - - 638.151 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (666.830) - - - (666.830) assets
Total penambahan/(penurunan) Total additional/(reversal)
tahun berjalan (59.119) - - - (59.119) during the year
Saldo akhir tahun 221.484 - - - 221.484 Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
Perubahan estimasi kerugian komitmen dan The movements in the estimated for impairment
kontinjensi adalah sebagai berikut: losses on commitments and contingencies are as
follows:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Rupiah Rupiah
Saldo awal tahun 4.719 3.644 Balance at beginning of year
Penyisihan/(pemulihan) Provision/(reversal) for
kerugian penurunan nilai impairment losses during
selama tahun berjalan (1.139) 1.075 the year
Saldo akhir 3.580 4.719 Balance at the end
190
Page 587
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. ESTIMASI KERUGIAN KOMITMEN DAN 27. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
Perubahan cadangan kerugian komitmen dan The movements in the allowance for impairment
kontinjensi adalah sebagai berikut (lanjutan): losses on commitments and contingencies are as
follows (continued):
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Fasilitas kredit yang Unused loan
belum ditarik (committed) facility (committed)
Saldo awal 4.607 - - - 4.607 Beginning balance
Pengalihan ke: Transfer to:
Stage 1 - - - - - Stage 1
Stage 2 - - - - - Stage 2
Stage 3 - - - - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 4.607 - - - 4.607 after transfer
Pengukuran kembali bersih Net remeasurement of
penurunan nilai (992) - - - (992) impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 938 - - - 938 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (989) - - - (989) asset
Total Penambahan/(penurunan) Total Additional(reversal)/
tahun berjalan (1.043) - - - (1.043) during the year
Saldo akhir tahun 3.564 - - - 3.564 Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Fasilitas kredit yang Unused loan
belum ditarik (committed) facility (committed)
Saldo awal 1.640 1.640 - - 3.280 Beginning balance
Pengalihan ke: Transfer to:
Stage 1 1.640 (1.640) - - - Stage 1
Stage 3 - - - - - Stage 3
Total saldo awal setelah Total opening balance
pengalihan 3.280 - - - 3.280 after transfer
Pengukuran kembali bersih Net remeasurement of
penurunan nilai 1.792 - - - 1.792 impairment losses
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli - - - - - originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (465) - - - (465) asset
Total Penambahan/(penurunan) Total Additional(reversal)/
tahun berjalan 1.327 - - - 1.327 during the year
Saldo akhir tahun 4.607 - - - 4.607 Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
191
Page 588
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. ESTIMASI KERUGIAN KOMITMEN DAN 27. ESTIMATED LOSSES ON COMMITMENTS AND
KONTINJENSI (lanjutan) CONTINGENCIES (continued)
Perubahan cadangan kerugian komitmen dan The movements in the allowance for impairment
kontinjensi adalah sebagai berikut (lanjutan): losses on commitments and contingencies are as
follows (continued):
31 Desember/December 31, 2023
Stage 1 Stage 2 Stage 3 Syariah*) Total
Irrevocable L/C yang masih berjalan Outstanding irrevocable L/Cs
Saldo Awal 112 - - - 112 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (7.355) - - - (7.355) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 7.567 - - - 7.567 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (308) - - - (308) assets
Total Penambahan/(penurunan) Total additional/(reversal)
period berjalan (96) - - - (96) period the year
Saldo akhir tahun 16 - - - 16 Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
31 Desember/December 31, 2022
Stage 1 Stage 2 Stage 3 Syariah*) Total
Irrevocable L/C yang masih berjalan Outstanding irrevocable L/Cs
Saldo Awal 364 - - - 364 Beginning balance
Pengukuran kembali bersih Net remeasurement of
nilai tercatat (83) - - - (83) carrying amount
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1.395 - - - 1.395 originated or purchased
Aset keuangan yang Derecognized financial
dihentikan pengakuannya (1.564) - - - (1.564) assets
Total Penambahan/(penurunan) Total additional/(reversal)
period berjalan (252) - - - (252) period the year
Saldo akhir tahun 112 - - - 112 Balance at the end of year
*) Tidak menerapkan PSAK No. 71 ”Instrumen Keuangan” *) Not applying SFAS No. 71 ”Financial Instruments”
Manajemen berpendapat bahwa penyisihan Based on management’s assessment, the amount
estimasi kerugian komitmen dan kontinjensi yang of estimated losses on commitments and
dibentuk telah memadai. contingencies is adequate.
28. LIABILITAS IMBALAN KERJA DAN LAIN-LAIN 28. EMPLOYEE BENEFITS AND OTHER LIABILITIES
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Liabilitas imbalan kerja Employee benefits liabilities
Bonus dan tantiem 730.178 855.623 Bonuses and tantiem
Imbalan kerja jangka panjang Long term employee benefits
(Catatan 40b) 1.279.342 1.073.511 (Note 40b)
2.009.520 1.929.134
Liabilitas lain-lain Other liabilities
Dana jaminan pengembang Developers’ security deposits
(kewajiban pada pihak ketiga) 511.858 4.680.949 (liabilities to third party)
Liabilitas sewa 186.696 167.633 Lease liability
Lainnya 243.774 471.269 Others
942.328 5.319.851
Total 2.951.848 7.248.985 Total
192
Page 589
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. LIABILITAS IMBALAN KERJA DAN LAIN-LAIN 28. EMPLOYEE BENEFITS AND OTHER LIABILITIES
(lanjutan) (continued)
Cadangan atas bonus merupakan kewajiban atas Provision for bonus represents unpaid employees’
jasa produksi karyawan pada tahun berjalan yang bonus for the current year which has not yet been
belum dibagikan pada akhir tahun. distributed at the end of the year.
Dana jaminan pengembang merupakan setoran Developer’s security deposits represent security
jaminan dari pengembang untuk menjamin deposit from developer to ensure that the developer
penyelesaian kewajiban pengembang di Bank. settle its obligation to the Bank.
Bank telah mengidentifikasi dugaan pemalsuan The Bank has identified an indication of forged
bilyet deposito Bank dan dari hasil pemeriksaan transaction in the Bank’s certificate of time deposits
Bank menunjukkan bahwa terdapat beberapa bilyet and based on the Bank’s investigation, there were
deposito Bank yang diduga dipalsukan oleh pihak several Bank’s certificate of time deposits forged by
lain di luar Bank sehingga tidak tercatat dalam third party, therefore it is not recorded in the Bank’s
sistem Bank. Bank telah melaporkan kasus tersebut system. The Bank has reported this case to the
kepada pihak berwajib dan saat ini sedang dalam authority and currently it is in the process of
proses penyidikan sehingga jumlah pasti atas investigation, therefore the definite amount of
potensi kerugian dari kasus tersebut belum dapat pontential loss from this case is still cannot be
ditentukan. Sebagai bentuk penerapan prinsip determined yet. In view of implementation of
kehati-hatian, Bank telah membentuk cadangan prudential banking principle, the Bank has provided
atas potensi kerugian operasional masing-masing allowance for potential operational losses as of
per tanggal 31 Desember 2023 dan 2022 sebesar December 31, 2023 and 2022 amounting to
Rp32.971 dan Rp16.590. Rp32,971 and Rp16,590, respectively.
Pengungkapan liabilitas sewa pada tanggal Disclosure of lease liabilities on December 31,
31 Desember 2023 dan 2022 adalah sebagai 2023 and 2022 is as follows:
berikut:
31 Desember/December 31, 2023
Beban bunga Pembayaran
Penambahan atas liabilitas liabilitas
1 Januari/ liabilitas sewa/ sewa/ sewa/ 31 Desember/
January 1, Additions of Interest expense Payment of December 31,
2023 lease liabilities of lease liabilities lease liabilities 2023
Bangunan 47.274 1.260 1.264 (18.046) 30.488 Building
Kendaraan 118.726 99.737 8.933 (62.426) 156.037 Motor vehicles
Mesin ATM 1.510 39 39 (1.501) 48 ATM machine
Lainnya 123 - - - 123 Others
Total 167.633 101.036 10.236 (81.973) 186.696 Total
31 Desember/December 31, 2022
Beban bunga Pembayaran
Penambahan atas liabilitas liabilitas
1 Januari/ liabilitas sewa/ sewa/ sewa/ 31 Desember/
January 1, Additions of Interest expense Payment of December 31,
2022 lease liabilities of lease liabilities lease liabilities 2022
Bangunan 95.663 3.571 3.571 (51.960) 47.274 Building
Kendaraan 25.920 122.449 6.293 (29.643) 118.726 Motor vehicles
Mesin ATM 4.605 247 246 (3.342) 1.510 ATM machine
Lainnya 160 1 1 (38) 123 Others
Total 126.348 126.268 10.111 (84.983) 167.633 Total
193
Page 590
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
29. EKUITAS 29. EQUITY
a. Modal Saham a. Capital Stock
Rincian modal dasar, modal ditempatkan dan The details of the Bank’s authorized capital
disetor penuh Bank adalah sebagai berikut: stock and issued and fully paid capital stock are
as follows:
31 Desember/December 31, 2023
Nilai nominal
per lembar saham
Jumlah lembar (Rupiah penuh)/ Jumlah nilai Persentase
saham/ Par value saham/ kepemilikan/
Number of per share Total value Percentage
shares (Full Rupiah) of shares ownership
Modal Dasar Authorized Capital
Saham Seri A Dwiwarna 1 500 - 0.00% Series A Dwiwarna Stock
Saham Biasa atas
nama Seri B 20.478.431.999 500 10.239.216 100.00% Series B Common Stock
20.478.432.000 10.239.216 100,00%
Modal Ditempatkan dan
Disetor Penuh Issued and Fully Paid Capital
Saham Seri A Dwiwarna Series A Dwiwarna Stock
Pemerintah 1 500 - 0.00% Government
Saham Seri B Series B Stock
Pemerintah 8.420.666.647 500 4.210.333 60,00% Government
Dewan Komisaris Board of Commissioners
Herry Trisaputra Zuna 404.600 500 202 0,00% Herry Trisaputra Zuna
Himawan Arief Sugoto 404.600 500 202 0,00% Himawan Arief Sugoto
Dewan Direksi Board of Directors
Nixon L.P Napitupulu 4.250.500 500 2.125 0,03% Nixon L.P Napitupulu
Oni Febriarto Rahardjo 308.000 500 154 0,01% Oni Febriarto Rahardjo
Nofry Rony Poetra 2.531.022 500 1.266 0,02% Nofry Rony Poetra
Elisabeth Novie Riswati 1.733.200 500 867 0,01% Elisabeth Novie Riswati
Eko Waluyo 1.871.964 500 936 0,01% Eko Waluyo
Setiyo Wibowo 1.892.700 500 946 0,01% Setiyo Wibowo
Jasmin 2.848.030 500 1.424 0,02% Jasmin
Andi Nirwoto 1.822.161 500 911 0,01% Andi Nirwoto
Hirwandi Gafar 1.763.314 500 882 0,01% Hirwandi Gafar
Masyarakat
(kepemilikan masing
-masing dibawah 5% Public (ownership less
untuk setiap pihak) 5.593.947.674 500 2.796.974 39,86% than 5% each)
Total 14.034.444.413 7.017.222 100,00% Total
194
Page 591
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
29. EKUITAS (lanjutan) 29. EQUITY (continued)
a. Modal Saham (lanjutan) a. Capital Stock (continued)
Rincian modal dasar, modal ditempatkan dan The details of the Bank’s authorized capital
disetor penuh Bank adalah sebagai berikut stock and issued and fully paid capital stock are
(lanjutan): as follows (continued):
31 Desember/December 31, 2022
Nilai nominal
per lembar saham
Jumlah lembar (Rupiah penuh)/ Jumlah nilai Persentase
saham/ Par value saham/ kepemilikan/
Number of per share Total value Percentage
shares (Full Rupiah) of shares ownership
Modal Dasar Authorized Capital
Saham Seri A Dwiwarna 1 500 - 0.00% Series A Dwiwarna Stock
Saham Biasa atas
nama Seri B 20.478.431.999 500 10.239.216 100.00% Series B Common Stock
20.478.432.000 10.239.216 100,00%
Modal Ditempatkan dan
Disetor Penuh Issued and Fully Paid Capital
Saham Seri A Dwiwarna Series A Dwiwarna Stock
Pemerintah 1 500 - 0.00% Government
Saham Seri B Series B Stock
Pemerintah 6.353.999.999 500 3.177.000 60,00% Government
Dewan Direksi Board of Directors
Haru Koesmahargyo 304.600 500 152 0,00% Haru Koesmahargyo
Nixon L.P Napitupulu 2.481.800 500 1.241 0,02% Nixon L.P Napitupulu
Hirwandi Gafar 603.900 500 302 0,01% Hirwandi Gafar
Elisabeth Novie Riswati 581.200 500 291 0,01% Elisabeth Novie Riswati
Andi Nirwoto 648.300 500 324 0,01% Andi Nirwoto
Eko Waluyo 686.300 500 343 0,01% Eko Waluyo
Nofry Rony Poetra 1.034.600 500 517 0,01% Nofry Rony Poetra
Jasmin 1.422.400 500 711 0,01% Jasmin
Setiyo Wibowo 547.900 500 274 0,00% Setiyo Wibowo
Masyarakat
(kepemilikan masing
-masing dibawah 5% Public (ownership less
untuk setiap pihak) 4.227.689.000 500 2.113.845 39,92% than 5% each)
Total 10.590.000.000 5.295.000 100,00% Total
Saham Seri A Dwiwarna adalah saham yang Series A Dwiwarna share is the share that gives
memberikan hak-hak preferen kepada the shareholder preferential rights to approve
pemegangnya untuk menyetujui pengangkatan the appointment or dismissal of Commissioners
dan pemberhentian Dewan Komisaris dan and Directors, changes in Articles of
Direksi, perubahan anggaran dasar, menyetujui Association, approve on Bank’s merger,
penggabungan, peleburan, pengambilalihan dissolution, acquisition and separation,
dan pemisahan Bank, pengajuan permohonan submission of request for bankruptcy and
agar Bank dinyatakan pailit dan pembubaran liquidation of the Bank.
Bank.
Saham Seri B adalah saham biasa atas nama Series B shares are common shares that can be
yang dapat dimiliki oleh masyarakat. owned by the public.
195
Page 592
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
29. EKUITAS (lanjutan) 29. EQUITY (continued)
a. Modal Saham (lanjutan) a. Capital Stock (continued)
Kepemilikan saham oleh Dewan Komisaris dan The shares ownership by board of
Direksi adalah dalam rangka Peraturan Otoritas commissioners and board of directors follows
Jasa Keuangan (POJK) No. 45/POJK.03/2015 the Financial Services Authority Regulation
tanggal 23 Desember 2015 tentang Penerapan (POJK) No. 45/POJK.03/2015 dated December
Tata Kelola dalam Pemberian Remunerasi Bagi 23, 2015 concerning Implementation of
Bank Umum, dimana anggota Direksi dan Governance in the Provision of Remuneration
Dewan Komisaris Non-Independen diberikan for Commercial Banks, where members of the
remunerasi yang bersifat variabel dalam bentuk Directors and Board of Commissioners are
saham Perseroan. given variable remuneration in the form of the
Company's shares.
Saham yang dimiliki oleh Dewan Komisaris dan Shares held by the Board of Commissioners
Direksi untuk tahun yang berakhir pada tanggal and Board of Directors for the years ended
31 Desember 2023 dan 2022 masing-masing December 31, 2023 and 2022 amounted to
sebesar 19.830.091 lembar saham dan 19,830,091 shares and 8,311,000 shares or
8.311.000 lembar saham atau 0,11% dan 0.11% and 0.08% of the total authorized capital,
0,08% dari jumlah modal dasar. respectively.
b. Tambahan modal disetor b. Additional Paid In Capital
Perubahan tambahan modal disetor adalah The movements in additional paid in capital are
sebagai berikut: as follows:
Saldo pada tanggal 1 Januari 2009 - Balance as January 1, 2009
Tambahan Modal disetor akibat Additional Paid in capital due
penawaran umum perdana tahun 2009 708.017 to Initial Public Offering in 2009
Biaya emisi penerbitan saham (68.391) Shares Issuance Cost
639.626
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP I tahap 1 dan 2 Tahun 2011 94.733 phases 1 and 2 of MESOP I in 2011
734.359
Tambahan Modal disetor akibat
adanya pelakskanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP I tahap 3 dan 4 Tahun 2012 5.219 phases 3 and 4 of MESOP I in 2012
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP II tahap 1 dan 2 Tahun 2012 1.130 phases 1 and 2 of MESOP II in 2012
740.708
Tambahan Modal disetor akibat
Penawaran Umum Saham Additional paid in capital due to
Terbatas I pada tahun 2012 1.111.949 Right Issue I in 2012
Biaya emisi penerbitan saham (59.154) Shares Issuance Cost
1.793.503
196
Page 593
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
29. EKUITAS (lanjutan) 29. EQUITY (continued)
b. Tambahan modal disetor (lanjutan) b. Additional paid-in capital (continued)
Perubahan tambahan modal disetor adalah The movements in additional paid in capital are
sebagai berikut: (lanjutan) as follows: (continued)
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP I tahap 5 dan 6 Tahun 2013 11.063 phases 5 and 6 of MESOP I in 2013
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP II tahap 3 dan 4 Tahun 2013 117.623 phases 3 and 4 of MESOP II in 2013
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP III tahap 1 dan 2 Tahun 2013 103.575 phases 1 and 2 of MESOP III in 2013
2.025.764
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP I tahap 7 dan 8 Tahun 2014 1.840 phases 7 and 8 of MESOP I in 2014
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP II tahap 5 dan 6 Tahun 2014 243 phases 5 and 6 of MESOP II in 2014
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP III tahap 3 dan 4 Tahun 2014 289 phases 3 and 4 of MESOP III in 2014
2.028.136
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP II tahap 7 dan 8 serta phases 7 and 8 of MESOP II and
MESOP III tahap 5 dan 6 Tahun 2015 18.462 phases 5 and 6 of MESOP III in 2015
2.046.598
Tambahan Modal disetor akibat
adanya pelaksanaan opsi Additional Paid in capital due to
pembelian (eksekusi) saham purchased stock option during
MESOP III tahap 7 Tahun 2016 7.856 phase 7 of MESOP III in 2016
2.054.454
Tambahan Modal disetor akibat
Penawaran Umum Saham Additional paid in capital due to
Terbatas II pada tahun 2022/2023 2.411.111 Right Issue II in 2022/2023
Biaya Emisi Penerbitan Saham (46.665) Shares Issuance Cost
4.418.900
197
Page 594
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
29. EKUITAS (lanjutan) 29. EQUITY (continued)
c. Penggunaan Laba c. Profit Distribution
Penggunaan Laba Tahun 2022 Profit Distribution for Year 2022
Alokasi penggunaan laba untuk tahun yang Allocation of profit distribution for the year ended
berakhir pada tanggal 31 Desember 2022 December 31, 2022, are as follow:
adalah sebagai berikut: a. Dividends amounted to Rp609,015
a. Dividen sebesar Rp609.015 b. Appropriated retained earnings amounted to
b. Laba ditahan yang telah ditentukan Rp2,436,057
penggunaannya Rp2.436.057
Penggunaan Laba Tahun 2021 Profit Distribution for Year 2021
Alokasi penggunaan laba untuk tahun yang Allocation of profit distribution for the year ended
berakhir pada tanggal 31 Desember 2021 December 31, 2021 are as follow:
adalah sebagai berikut: a. Dividends amounted to Rp237,624
a. Dividen sebesar Rp237.624 b. Appropriated retained earnings amounted to
b. Laba ditahan yang telah ditentukan Rp2,138,602
penggunaannya Rp2.138.602
d. Dana Setoran Modal d. Capital deposit fund
Berdasarkan Rapat Umum Pemegang Saham Based on extraordinary meeting of shareholder
Luar Biasa Tanggal 18 Oktober 2022, Para dated October 18, 2022, the shareholder of the
Pemegang Saham Bank Menyetujui Untuk Bank approved the additional capital through the
Melakukan Penambahan Modal Melalui Limited Public Offering II (PUT II) with pre-
Penawaran Umum Terbatas II (PUT II) Dengan emptive rights to the Bank’s shareholders at the
Memberikan Hak Memesan Efek Terlebih most 4,600,000,000 (four billion six hundred
Dahulu (PMHMETD) kepada para pemegang million) common registered shares with a
saham Bank sejumlah 4.600.000.000 (empat nominal value of Rp500 (full amount) per share
miliar enam ratus juta) lembar saham dengan with exercise price of Rp1,200 (full amount) per
nominal sebesar Rp500 (nilai penuh) (lima ratus share.
rupiah) per lembar saham dengan harga
pelaksanaan Rp1.200 (nilai penuh) (seribu dua
ratus rupiah) per lembar saham.
Bank melakukan pembukuan Penambahan The bank has recorded additional capital with
Modal Dengan Hak Memesan Efek Terlebih pre-emptive rights (PMHMETD) for Bank BTN in
Dahulu (PMHMETD) Bank BTN Tahun 2022 2022 with a capital deposit from government of
dengan setoran modal dari pemerintah sebesar Rp2,480,000 and paid up capital for the public
Rp2.480.000 dan setoran modal dari publik Rp276,575.
sebesar Rp276.575.
Berdasarkan kajian legal yang telah dilakukan Based on legal assessment that conducted by
oleh Bank, dana penambahan modal melalui the bank, the additional capital through
PMHMETD sudah dapat diakui sebagai modal PMHMETD can already be recognized as paid-
disetor dikarenakan sudah terdapatnya akta up capital due to the deed of amendment to the
perubahan anggaran dasar Bank pada tanggal Bank's articles of association on March 16, 2023.
16 Maret 2023.
198
Page 595
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. PENDAPATAN BUNGA DAN BAGI HASIL 30. INTEREST INCOME AND INCOME FROM PROFIT
SHARING
a. Pendapatan Bunga a. Interest Income
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2023 2022
Biaya perolehan diamortisasi Amortized cost
Kredit yang diberikan 22.387.831 20.955.847 Loans
Current accounts with
Giro pada Bank Indonesia 480.068 217.757 Bank Indonesia
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 133.613 71.670 and other banks
Current accounts with
Giro pada bank lain 2.568 1.311 other banks
Tagihan lainnya 8.210 5.805 Others receivable
Efek dibeli dengan janji Securities purchased under
dijual kembali 57.873 86.602 agreement to resell
Obligasi pemerintah 620.967 453.703 Government bonds
Efek-efek 46.996 56.439 Securities
Nilai wajar melalui Fair value through
laba rugi profit or loss
Obligasi pemerintah 176.455 236.476 Government bonds
Efek-efek 80.180 82.222 Securities
Derivatif 81.505 55.005 Derivative
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Obligasi pemerintah 423.226 828.759 Government bonds
Efek-efek 223.037 181.604 Securities
Total 24.722.529 23.233.200 Total
b. Bagi hasil dan marjin unit syariah b. Profit sharing and margin from sharia unit
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2023 2022
Pendapatan murabahah 2.242.259 1.657.741 Income from murabahah
Pendapatan bagi hasil musyarakah 339.310 322.992 Musyarakah profit sharing income
Pendapatan istishna 339.895 278.899 Income from istishna
Pendapatan bagi hasil mudharabah 11.906 25.771 Mudharabah profit sharing income
Pendapatan usaha utama lainnya 625.353 388.765 Other main operating income
Total 3.558.723 2.674.168 Total
199
Page 596
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. BEBAN BUNGA, BAGI HASIL DAN BONUS 31. INTEREST, PROFIT SHARING AND BONUS
EXPENSES
a. Beban Bunga a. Interest Expense
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2023 2022
Deposito berjangka 7.292.773 5.204.910 Time deposits
Giro 2.676.389 1.343.080 Demand deposits
Pinjaman yang diterima 1.240.294 1.133.603 Fund borrowings
Pinjaman subordinasi Subordinated loan
dan efek-efek subordinasi 593.559 596.092 and securities
Surat-surat berharga yang diterbitkan 559.845 880.152 Securities issued
Tabungan 527.326 563.151 Savings deposits
Kewajiban derivatif 140.185 102.692 Derivative liabilities
Simpanan dari bank lain 97.192 36.387 Deposits from other banks
Efek yang dijual dengan janji Securities sold under
dibeli kembali 75.545 6.852 repurchase agreements
Total 13.203.108 9.866.919 Total
b. Bonus Simpanan Wadiah dan Hak Pihak Ketiga b. Wadiah Deposit Bonus and Third Parties’ Share
atas Bagi hasil Mudharabah on Return of Mudharabah
Bonus simpanan wadiah: Wadiah deposit bonus:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2023 2022
Beban bonus simpanan wadiah: Wadiah bonus expenses:
Giro wadiah 66.217 52.233 Wadiah demand deposit
Tabungan wadiah 5.404 5.325 Wadiah saving deposit
71.621 57.558
Hak bagi hasil mudharabah: Mudharabah share on return:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2023 2022
Hak Pihak Ketiga atas Bagi Third Parties’ Share on Return
hasil Mudharabah: of Mudharabah:
Deposito mudharabah 1.052.226 601.033 Mudharabah time deposit
Tabungan mudharabah 201.556 141.241 Mudharabah saving deposit
Pinjaman mudharabah 108.623 65.839 Mudharabah borrowing
Giro mudharabah 10.299 7.690 Mudharabah demand deposit
Sukuk mudharabah 212 - Mudharabah sukuk
Total 1.372.916 815.803 Total
200
Page 597
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. PENDAPATAN OPERASIONAL LAINNYA - 32. OTHER OPERATING INCOME - OTHERS
LAIN-LAIN
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2023 2022
Jasa perbankan 216.776 188.557 Bank services
Servicing Fee Sekuritisasi Aset 95.158 87.369 Securitization Assets Servicing Fee
Jasa penagihan - payment points 14.993 16.955 Collection services - payment points
Lainnya 983.820 529.894 Others
Total 1.310.747 822.775 Total
Jasa perbankan terdiri dari pendapatan dari Bank services pertains to income from fund transfer
transaksi transfer dana, pendapatan sewa safe transactions, safety deposit box rentals and ATM
deposit box dan pendapatan administrasi layanan service charges.
ATM.
Lainnya terutama terdiri dari provisi atas garansi Others consist mainly of provision from bank
bank yang diterbitkan, komisi yang diterima dari guarantee issued, commission received from
perusahaan asuransi atas produk asuransi yang insurance companies for insurance products sold by
terjual melalui Bank, pembalikan atas cadangan the Bank to its borrowers, reversal of tax, law and
pajak, hukum dan operasional dan pembalikan atas operational provision and reversal of developer’s
cadangan dana jaminan developer. security deposits reserves.
33. PENYISIHAN (PEMBALIKAN) KERUGIAN 33. PROVISION FOR (REVERSAL OF) IMPAIRMENT
PENURUNAN NILAI ASET KEUANGAN DAN LOSSES ON FINANCIAL AND NON-FINANCIAL
NON- ASET KEUANGAN ASSETS
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2023 2022
Kredit yang diberikan dan
pembiayaan/piutang syariah Loans and sharia financing/
(Catatan 11) 3.711.122 4.039.507 receivables (Note 11)
Efek-efek (Catatan 8) 30.502 (19.259) Securities (Note 8)
Current accounts with
Giro pada bank lain (Catatan 6) 57 49 other banks (Note 6)
Tagihan Akseptasi (Catatan 13) 23.740 (487) Acceptance Receivable (Note 13)
Properti Terbengkalai (24) (2.432) Abandoned Property
Total 3.765.397 4.017.378 Total
201
Page 598
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. BEBAN UMUM DAN ADMINISTRASI 34. GENERAL AND ADMINISTRATIVE EXPENSES
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2023 2022
Perbaikan dan pemeliharaan 1.108.838 1.136.954 Repairs and maintenance
Promosi 537.253 469.580 Promotion
Penyusutan (Catatan 14) 489.874 426.546 Depreciation (Note 14)
Sewa bukan PSAK No. 73 357.523 388.480 Lease expense non SFAS No. 73
Listrik, air dan komunikasi 258.934 296.549 Electricity, water and telecommunications
Beban kantor 232.271 229.233 Office expenses
Jasa profesional 229.724 236.277 Professional fees
Beban depresiasi aset hak guna Depreciation expense of right of use asset
(Catatan 14) 226.851 202.514 (Note 14)
Transportasi 171.228 135.604 Transportation
Outsourcing 45.173 54.833 Outsourcing
Lainnya 227.110 177.458 Others
Total 3.884.779 3.754.028 Total
Lainnya terutama terdiri dari beban administrasi Others consist mainly of branchless banking
branchless banking, biaya operasional program administration expense, government program
pemerintah, premi asuransi untuk gedung, premi operational expense, insurance premium on the
asuransi kas dalam perjalanan serta kas dalam building, insurance premium on in transit and cash
khazanah dan beban operasional protokoler. in vault and protocoler operational expenses.
35. GAJI DAN TUNJANGAN KARYAWAN 35. SALARIES AND EMPLOYEE BENEFITS
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2023 2022
Gaji dan upah Salaries and wages
Rutin 2.353.451 2.122.173 Recurring
Tidak rutin 1.495.120 1.954.049 Non-recurring
Pelatihan dan pengembangan 95.931 87.757 Training and development
Lainnya 38.001 26.319 Others
Total 3.982.503 4.190.298 Total
Lainnya terdiri dari beban imbalan kerja, biaya Others consists mainly of employee benefits
perekrutan, pesangon dan tunjangan rekreasi expense, recruitment costs, severance costs and
karyawan. employee recreational costs.
202
Page 599
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. BEBAN OPERASIONAL LAINNYA - LAIN-LAIN 36. OTHER OPERATING EXPENSES - OTHERS
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2023 2022
Imbalan atas jasa penagihan 63.279 71.635 Fees for collection services
Kerugian atas penyelesaian kredit
bermasalah 40.987 51.106 Loss on bad debt settlement
Lainnya 383.348 206.567 Others
Total 487.614 329.308 Total
Lainnya terutama terdiri dari beban representasi, Others consist mainly of representation,
jamuan makan dan minum rapat dan beban terkait entertainment expense and expense related to the
dengan cadangan atas risiko operasional lainnya. provision for other operational risk.
37. PENDAPATAN (BEBAN) BUKAN OPERASIONAL 37. NON-OPERATING INCOME (EXPENSES) - NET
- NETO
Akun ini terdiri dari: This account consists of:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2023 2022
Pendapatan sewa gedung 140 200 Building rental income equipment
Pendapatan (beban) lainnya - neto (159.659) 60.687 Other income (expense) - net
Total (159.519) 60.887 Total
Lainnya terutama terdiri dari keuntungan/(kerugian) Others mainly consist of gains/(losses) on exchange
revaluasi kurs, beban denda administrasi, rate revaluation, administrative penalty expenses,
keuntungan/(kerugian) jual beli mata uang asing dan gains/(losses) on buying and selling foreign
beban bina lingkungan. currencies and environmental development
expenses.
203
Page 600
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. PERPAJAKAN 38. TAXATION
a. Rekonsiliasi antara laba sebelum beban pajak a. The reconciliation between income before tax
menurut laporan laba rugi dan penghasilan expense, as shown in the statement of profit or
komprehensif lain dengan taksiran penghasilan loss and other comprehensive income are as
kena pajak, adalah sebagai berikut: follows:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2023 2022
Laba sebelum Income before
beban pajak 4.380.210 3.875.690 tax expense
Beda temporer: Temporary differences:
Penyisihan untuk imbalan Provision for employee
kerja 19.804 274.687 benefits
Penurunan (kenaikan) nilai Decrease (increase)
efek-efek yang dimiliki in fair value of
untuk diperdagangkan 59.053 (206.021) trading securities
Penyusutan aset hak guna 5.637 (3.753) Depreciation of Right of Use Asset
Pembentukan Provision for
cadangan kerugian allowance for impairment
penurunan nilai aset keuangan losses on financial assets
dan non-aset keuangan dan lainnya (153.722) 928.143 and non-financial assets and others
Selisih nilai wajar efek-efek 803.279 - Difference in the fair value of securities
734.051 993.056
Beda tetap: Permanent differences:
Dana sosial dan representasi 10.231 113.258 Social funds and representation
Beban kantor 72.557 84.703 Office expense
Kenikmatan karyawan 65.214 136.692 Employee welfare
Sumbangan 79.996 62.204 Donations
Sewa 10.997 14.401 Rent
Perbaikan dan pemeliharaan 4.993 6.061 Repairs and maintenance
Penyusutan atas aset tetap Depreciation of premises
yang tidak dapat and equipment which are
disusutkan menurut pajak 2.407 3.031 non-depreciable for tax purposes
Pendapatan sewa tarif final (128) (200) Rent income subject to final tax
Perubahan nilai EBA yang tidak Changes in EBA fair value which are
dapat diakui secara pajak (28) 60.514 non-recognizable for tax purposes
Lain-lain 1.036 15.316 Others
247.275 495.980
Taksiran penghasilan kena Estimated taxable
pajak 5.361.536 5.364.726 income
Beban pajak penghasilan 1.018.692 1.019.298 Income tax expense
Pajak penghasilan Income tax -
Pasal 25 (673.178) (671.524) Article 25
Hutang pajak penghasilan Corporate income tax payable
badan (Catatan 17) 345.514 347.774 (Note 17)
204
Page 601
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
a. Rekonsiliasi antara laba sebelum beban pajak a. The reconciliation between income before tax
menurut laporan laba rugi dan penghasilan expense, as shown in the statement of profit or
komprehensif lain dengan taksiran penghasilan loss and other comprehensive income are as
kena pajak, adalah sebagai berikut: (lanjutan) follows: (continued)
Berdasarkan Undang-undang Perpajakan yang Under the prevailing Taxation Laws of
berlaku di Indonesia, Bank menghitung, Indonesia, the Bank calculates, determines and
menetapkan dan membayar sendiri besarnya pays tax payable based on self-assessment.
jumlah pajak yang terutang. Direktur Jendral The Directorate General of Taxes (“DGT”) may
Pajak (“DJP”) dapat menetapkan atau assess or amend taxes within 5 (five) years from
mengubah liabilitas pajak dalam batas waktu 5 the time the tax becomes due. The taxable profit
(lima) tahun sejak saat terutangnya pajak. Laba resulting from the reconciliation in 2023 and
kena pajak hasil rekonsiliasi tahun 2023 dan 2022 is the basis for filling out the Annual
2022 menjadi dasar dalam pengisian SPT Corporate Income Tax Return which is
Tahunan PPh Badan yang disampaikan submitted to the tax authorities in accordance
kepada otoritas perpajakan sesuai dengan with applicable regulations.
peraturan yang berlaku.
b. Beban/(manfaat) pajak b. Tax Expense/(benefit)
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2023 2022
Beban pajak - kini 1.018.692 1.019.298 Current tax expense
Beban/(manfaat) pajak - tangguhan (139.470) (188.681) Deferred tax expense/(benefit)
Total 879.222 830.617 Total
c. Aset (Liabilitas) Pajak Tangguhan c. Deferred tax assets (liabilities)
Pengaruh pajak atas perbedaan temporer yang The tax effects on significant outstanding
signifikan antara pelaporan keuangan dan temporary differences between financial and tax
pajak adalah sebagai berikut: reporting purposes are as follows:
31 Desember/December 31, 2023
Dikreditkan/
(dibebankan) ke
laporan laba rugi/
Credited/(charged) Dibebankan
to statement of ke ekuitas/
Saldo awal/ profit or loss and Charged to Saldo Akhir/
Beginning balance other income equity Ending Balance
Cadangan kerugian penurunan Allowance for impairment
nilai kredit yang diberikan 2.358.305 (29.693) - 2.328.612 losses loans
Cadangan kerugian penurunan Allowance for impairment
nilai aset keuangan - selain losses on financial assets -
kredit yang diberikan 11.580 9.723 - 21.303 other than loans
Cadangan kerugian penurunan Allowance for impairment
nilai aset non keuangan 383 - - 383 losses on non non-financial assets
Cadangan hukum, kecurangan Allowance for legal,
(fraud) dan lainnya 33.591 (9.237) - 24.354 fraud and others
Cadangan imbalan kerja 203.967 3.763 35.345 243.075 Allowance for employee benefits
Penyusutan aset hak guna 19.702 1.071 - 20.773 Depreciation of right of use asset
(Laba) rugi yang belum
direalisasi atas efek Unrealized (gain) loss
yang diukur pada nilai on fair value through
wajar melalui laba rugi (10.460) 11.220 - 760 profit or loss
Rugi yang belum direalisasi Unrealized loss
atas lindung nilai arus kas 11.565 - (3.977) 7.588 on cash flow hedges
(Laba) rugi yang belum
direalisasi atas efek yang Unrealized (gain) loss
diukur pada nilai wajar melalui on fair value through
penghasilan komprehensif 292.088 - (93.277) 198.811 other comprehensive income
Differences in fair value
Selisih nilai wajar efek-efek - 152.623 - 152.623 of securities
Lainnya (5.293) - 5.293 - Others
Aset pajak tangguhan - neto 2.915.428 139.470 (56.616) 2.998.282 Deferred tax assets - net
205
Page 602
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
c. Aset (Liabilitas) Pajak Tangguhan (lanjutan) c. Deferred tax assets (liabilities) (continued)
Pengaruh pajak atas perbedaan temporer yang The tax effects on significant outstanding
signifikan antara pelaporan keuangan dan temporary differences between financial and tax
pajak adalah sebagai berikut (lanjutan): reporting purposes are as follows (continued):
31 Desember/December 31, 2022
Dikreditkan/
(dibebankan) ke
laporan laba rugi/
Credited/(charged) Dibebankan
to statement of ke ekuitas/
Saldo awal/ profit or loss and Charged to Saldo Akhir/
Beginning balance other income equity Ending Balance
Cadangan kerugian penurunan Allowance for impairment
nilai kredit yang diberikan 2.116.831 241.474 - 2.358.305 losses loans
Cadangan kerugian penurunan Allowance for impairment
nilai aset keuangan - selain losses on financial assets -
kredit yang diberikan 15.120 (3.540) - 11.580 other than loans
Cadangan kerugian penurunan Allowance for impairment
nilai aset non keuangan 845 (462) - 383 losses on non non-financial assets
Cadangan hukum, kecurangan Allowance for legal,
(fraud) dan lainnya 94.716 (61.125) - 33.591 fraud and others
Cadangan imbalan kerja 163.152 52.191 (11.376) 203.967 Allowance for employee benefits
Penyusutan aset hak guna 20.415 (713) - 19.702 Depreciation of right of use asset
(Laba) rugi yang belum
direalisasi atas efek Unrealized (gain) loss
yang diukur pada nilai on fair value through
wajar melalui laba rugi 28.684 (39.144) - (10.460) profit or loss
Rugi yang belum direalisasi Unrealized loss
atas lindung nilai arus kas - - 11.565 11.565 on cash flow hedges
(Laba) rugi yang belum
direalisasi atas efek yang Unrealized (gain) loss
diukur pada nilai wajar melalui on fair value through
penghasilan komprehensif (9.103) - 295.898 286.795 other comprehensive income
Aset pajak tangguhan - neto 2.430.660 188.681 296.087 2.915.428 Deferred tax assets - net
d. Rekonsiliasi antara beban pajak penghasilan d. The reconciliation between the tax expense
dengan menggunakan tarif pajak yang berlaku computed by applying the applicable tax rate on
dari laba sebelum beban pajak dan beban the income before tax expense and the tax
pajak penghasilan seperti yang disajikan expense shown in the statement of profit or loss
dalam laporan laba rugi dan penghasilan and other comprehensive income for the period
komprehensif lain untuk periode yang berakhir ended December 31, 2023 and 2022, are as
pada tanggal-tanggal 31 Desember 2023 dan follows:
2022 adalah sebagai berikut:
Tahun yang berakhir pada
Tanggal 31 Desember/
For the year Ended December 31
2023 2022
Laba sebelum beban pajak 4.380.210 3.875.690 Income before tax expense
Beban pajak dengan Tax expense at
tarif pajak yang berlaku (832.240) (736.381) the applicable tax rate
Beda tetap (46.982) (94.236) Permanent differences
Beban pajak (879.222) (830.617) Tax expense
206
Page 603
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
e. Penurunan Tarif Pajak Penghasilan Badan e. Reduction of the Tax Rate of Corporate Income
Tax
Pada tanggal 31 Maret 2020, Pemerintah On 31 March 2020, the Government issue
menerbitkan Peraturan Pemerintah Pengganti Government Regulation in Lieu of Law (Perpu)
Undang-Undang (Perpu) Republik Indonesia of the Republic of Indonesia No. 1 of 2020 which
No. 1 Tahun 2020 yang telah menjadi Undang- has become Law (UU) No. 2 of 2020, as well as
Undang (UU) No. 2 Tahun 2020, serta stipulated Government Regulation (PP) No. 30
menetapkan Peraturan Pemerintah (PP) No. of 2020 concerning Tariff Reduction for
30 Tahun 2020 tentang Penurunan Tarif Pajak Domestic Public Companies Taxpayers and
Penghasilan bagi Wajib Pajak Badan Dalam effective since 19 June 2020. The regulation
Negeri yang Berbentuk Perseroan Terbuka has stipulated the reduction in the income tax
dan berlaku sejak tanggal 19 Juni 2020. rates for domestic corporate taxpayers and
Aturan tersebut menetapkan penurunan tarif business establishments from 25% to 22% for
pajak penghasilan wajib pajak badan dalam Fiscal Year 2021 and 2022 and 20% for the
negeri dan bentuk usaha tetap dari semula Fiscal Year 2022 onwards, and a further
25% menjadi 22% untuk tahun pajak 2021 dan reduction of the tax rate by 3% for domestic
2022 dan 20% mulai tahun pajak 2022 dan taxpayers who meet certain requirements.
seterusnya, serta pengurangan lebih lanjut
tarif pajak sebesar 3% untuk wajib pajak
dalam negeri yang memenuhi persyaratan
tertentu.
Berdasarkan Undang-Undang No. 7 tahun Based Law No. 7 of 2021 regarding
2021 tentang Harmonisasi Peraturan Harmonisation of the Tax Regulation witch
Perpajakan yang berlaku 1 Januari 2022 maka applies on January 1, 2022 therefore the tax
tarif pajak kembali ke tarif pajak tunggal yaitu rate is a single rate of 22%.
22%.
Berdasarkan surat keterangan No. DE/I/2024- Based on Letter No. DE/I/2024-0035 dated
0035 tanggal 3 Januari 2024 dan laporan January 3, 2024 and the monthly report of
bulanan kepemilikan saham dari Biro shares ownerships form the Securities
Administrasi Efek, Datindo Entrycom atas Administration Agency (Biro Administrasi Efek),
kepemilikan saham Bank selama periode 2023 Datindo Entrycom on the ownership of Bank’s
yang berakhir pada tanggal 31 Desember 2023 shares during the period ended December 31,
semua kriteria di atas untuk memperoleh 2023, all of the above mentioned required
fasilitas penurunan tarif pajak tersebut atas criteria to obtain the tax rate reduction on
laporan keuangan Bank untuk tahun yang Bank’s financial statements for the year then
berakhir pada tanggal 31 Desember 2023 telah ended December 31, 2023 were fulfilled by the
terpenuhi. Bank.
Berdasarkan surat keterangan No. DE/I/2023- Based on Letter No. DE/I/2023-0038 dated
0038 tanggal 3 Januari 2023 dan laporan January 3, 2023 and the monthly report of
bulanan kepemilikan saham (Formulir No. shares ownerships (form No. X.H.I-2 dated
X.H.I-2 tanggal 3 Januari 2023 dari Biro January 3, 2023 from the Securities
Administrasi Efek, Datindo Entrycom atas Administration Agency (Biro Administrasi Efek),
kepemilikan saham Bank selama periode 2022 Datindo Entrycom on the ownership of Bank’s
yang berakhir pada tanggal 31 Desember 2022) shares during the period ended
semua kriteria di atas untuk memperoleh December 31, 2022), all of the above
fasilitas penurunan tarif pajak tersebut atas mentioned required criteria to obtain the tax rate
laporan keuangan Bank untuk tahun yang reduction on Bank’s financial statements for the
berakhir pada tanggal 31 Desember 2022 telah year ended December 31, 2022 were fulfilled by
terpenuhi. the Bank.
Pajak penghasilan badan Bank untuk tahun Bank's corporate income tax for the year ended
yang berakhir pada tanggal-tanggal 31 December 31, 2023 and 2022 are calculated
Desember 2023 dan 2022 telah dihitung using the tax rate of 19%.
dengan menggunakan tarif pajak 19%.
207
Page 604
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
e. Penurunan Tarif Pajak Penghasilan Badan e. Reduction of the Tax Rate of Corporate Income
(lanjutan) Tax (continued)
Pemeriksaan tahun pajak 2012 Assessment for fiscal year 2012
Pada tanggal 30 September 2014, Bank telah On September 30, 2014, the Bank received
menerima Surat Pemberitahuan Hasil Notification of Tax Audit Findings (SPHP)
Pemeriksaan Pajak (SPHP) No. PHP- No. PHP-201/WPJ.02/KP.10/2014 regarding
201/WPJ.02/KP.10/2014 mengenai tax underpayment for Income Tax Article 4 (2)
kekurangan pembayaran pajak PPh Pasal 4 on the Pekanbaru branch office for fiscal year
ayat (2) untuk tahun pajak 2012 atas Kantor 2012. Based on Notification of Tax Audit
Cabang Pekanbaru. Atas SPHP tersebut, pada Findings, the Bank has received issued Tax
tanggal 10 November 2014, Bank telah Assessment Letter of Tax Underpayment
menerima Surat Ketetapan Pajak Kurang Bayar (SKPKB) on November 10, 2014 as follows:
(SKPKB) dengan rincian sebagai berikut:
Pokok/ Denda/
Principal (Rp) Penalty (Rp)
Tahun 2012 Year 2012
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00095/240/12/218/14 191 92 No.00095/240/12/218/14
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00096/240/12/218/14 191 92 No.00096/240/12/218/14
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00097/240/12/218/14 190 91 No.00097/240/12/218/14
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00098/240/12/218/14 168 81 No.00098/240/12/218/14
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00099/240/12/218/14 214 103 No.00099/240/12/218/14
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00100/240/12/218/14 196 94 No.00100/240/12/218/14
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00101/240/12/218/14 207 99 No.00101/240/12/218/14
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00102/240/12/218/14 245 118 No.00102/240/12/218/14
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00103/240/12/218/14 238 114 No.00103/240/12/218/14
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00104/240/12/218/14 229 110 No.00104/240/12/218/14
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00105/240/12/218/14 250 120 No.00105/240/12/218/14
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00106/240/12/218/14 305 146 No.00106/240/12/218/14
Total 2.624 1.260 Total
Pada tanggal 8 Desember 2014, Bank telah On December 8, 2014, the Bank has paid the
melakukan pembayaran atas seluruh tagihan entire amount in the Tax Assessment Letter of
dalam Surat Ketetapan Pajak Kurang Bayar Tax Underpayment (SKPKB) amounting to
(SKPKB) tersebut yaitu sebesar Rp3.884. Rp3,884. The payment is recorded as other
Pembayaran tersebut dicatat oleh Bank pada assets (Note 16).
aset lain-lain (Catatan 16).
Pada tanggal 20 Januari 2015, Bank On January 20, 2015, the Bank filed letters of tax
mengajukan surat keberatan atas seluruh objection on all of the aforementioned
SKPKB tersebut di atas. Pada tanggal 14 underpayment Tax Assessment Letter. On
Januari 2016, Kantor Pajak telah menerbitkan January 14, 2016, the Tax Office has issued
Surat Keputusan Keberatan yang menolak Objection Decision Letters which has rejected all
seluruh permohonan keberatan Bank. Pada of the Bank's objections. On April 2, 2016, the
tanggal 2 April 2016 Bank mengajukan Bank filed the appeal letters to the Tax Court on
permohonan banding atas Surat Keputusan all of the aforementioned objection decision
Keberatan tersebut ke Pengadilan Pajak. Pada letters. On October 19, 2017, Tax Court has
tanggal 19 Oktober 2017 Pengadilan Pajak telah issued an appeal decision in favour of the Bank’s
menerbitkan surat keputusan yang Tax Appeal and order tax office to refund the
memenangkan Wajib Pajak dan memerintahkan prepaid tax.
kantor pajak untuk membayar kembali uang
muka pajak tersebut.
208
Page 605
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
e. Penurunan Tarif Pajak Penghasilan Badan e. Reduction of the Tax Rate of Corporate Income
(lanjutan) Tax (continued)
Pemeriksaan tahun pajak 2012 (lanjutan) Assessment for fiscal year 2012 (continued)
Berdasarkan Surat Pemberitahuan Hasil Based on Notification of Tax Audit Findings
Pemeriksaan Pajak (SPHP) No. SPHP- (SPHP) No. SPHP-03/PJ.0401/2017 dated May
03/PJ.0401/2017 tanggal 22 Mei 2017 22, 2017, regarding tax audit result for the year
mengenai hasil pemeriksaan pajak untuk tahun of 2012, the Bank has received issued Tax
2012, Bank telah menerima Surat Ketetapan Assessment Letter of Tax Underpayment
Pajak Kurang Bayar (SKPKB) PPh Badan (SKPKB) of Corporate Income Tax for the year
Tahun 2012 sebesar Rp59.307 dengan rincian of 2012 amounting to Rp59,307 as follows:
sebagai berikut:
Pokok/ Denda/
Principal (Rp) Penalty (Rp)
Tahun 2012 Year 2012
SKPKB PPh Badan SKPKB Article Corporate Income Tax
No.00003/206/12/093/17 40.073 19.234 No.00003/206/12/093/17
Selain itu, Bank juga telah menerima Surat Other than that, the Bank has also received the
Ketetapan Pajak Kurang Bayar (SKPKB) PPh Tax Assessment Letters of Tax Underpayment
Pasal 21, 23, 4 ayat (2) dan PPN sebesar (SKPKB) of Article 21, 23, 4 paragraph (2)
Rp4.834 (termasuk penalti). Seluruh SKPKB Income Tax and VAT amounting to Rp4,834
tersebut termasuk SKPKB PPh Badan telah (including penalties). The entire SKPKB
dibayar pada tanggal 21 Agustus 2017. including for the Corporate Income Tax has
been paid on August 21, 2017.
Namun demikian Bank tidak setuju dengan However, the Bank does not agree with the
SKPKB PPh Badan sebesar Rp48.683 dan SKPKB of the Corporate Income Tax
mengajukan Surat Keberatan kepada Direktorat amounting to Rp48,683 and has submitted the
Jenderal Pajak tanggal 10 Oktober 2017 yang objection letter dated October 10, 2017 which
diterima oleh DJP pada tanggal 12 Oktober has been received by the Tax Office on
2017. Pembayaran tersebut dicatat oleh Bank October 12, 2017. This payment is recorded as
pada aset lain-lain. other assets.
Kantor Pajak telah menerbitkan Surat The Tax Office has issued an Objection
Keputusan Keberatan yang menolak Decision Letter, which has rejected all of the
permohonan Bank pada tanggal 25 September Bank’s objection request, on September 25,
2018. Kemudian Bank mengajukan Surat 2018. Therefore, the Bank has filed an appeal
Permohonan Banding ke Pengadilan Pajak letter dated December 14, 2018 to the Tax
pada tanggal 14 Desember 2018. Pada tanggal Court and the Tax Court has issued a decision
15 September 2021 Pengadilan Pajak telah which has granted all Banks’appeal trough an
menerbitkan Putusan Banding yang menerima Appeal Decision No. PUT-010930.15/2018
seluruh permohonan banding Bank melalui PP/MXVIIIB Tahun 2021 on September 15,
Putusan Banding No. PUT- 2021.
010930.15/2018/PP/MXVIIIB Tahun 2021.
Pada tanggal 7 Januari 2022, Kantor Pajak On January 7, 2022, the Tax Office has
telah mengembalikan kelebihan pembayaran returned the overpayment of tax on Corporate
pajak atas PPh Badan sebesar Rp48.683 untuk Income Tax amounting to Rp48,683 for fiscal
tahun pajak 2012 sesuai Keputusan Direktur years 2012 in accordance with the Decree of
Jenderal Pajak Nomor KEP- the Director General of Taxes Number KEP-
00072.PPH/WPJ.19/KP.04/2021 pada tanggal 00072.PPH/WPJ.19/KP.04/ 2021 on October
14 Oktober 2021. 14, 2021.
209
Page 606
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
e. Penurunan Tarif Pajak Penghasilan Badan e. Reduction of the Tax Rate of Corporate Income
(lanjutan) Tax (continued)
Pemeriksaan tahun pajak 2013 Assessment for fiscal year 2013
Berdasarkan Surat Pemberitahuan Hasil Based on Notification of Tax Audit Findings
Pemeriksaan Pajak (SPHP) No. SPHP- (SPHP) No.SPHP-
294/WPJ.10/KP.1005/RIK.SIS/2016 tanggal 294/WPJ.10/KP.1005/RIK.SIS/2016 dated
21 September 2016 mengenai hasil September 21, 2016, regarding tax audit result
pemeriksaan terhadap Kantor Cabang on the Semarang Branch Office for the year of
Semarang untuk tahun 2013, Bank telah 2013, Bank has received Tax Assessment
menerima Surat Ketetapan Pajak Kurang Letter of Tax Underpayment (SKPKB) as
Bayar (SKPKB) dengan rincian sebagai berikut: follows:
Pokok/ Denda/
Principal (Rp) Penalty (Rp)
Tahun 2013 Year 2013
SKPKB PPh Pasal 21 SKPKB Article 21
No.00001/243/13/511/16 64 30 No.00001/243/13/511/16
SKPKB PPh Pasal 23 SKPKB Article 23
No.00060/203/13/511/16 0,2 0,1 No.00060/203/13/511/16
Total 64,2 30,1 Total
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00012/240/13/511/16 381 183 No.00012/240/13/511/16
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00013/240/13/511/16 381 183 No.00013/240/13/511/16
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00014/240/13/511/16 381 183 No.00014/240/13/511/16
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00015/240/13/511/16 381 183 No.00015/240/13/511/16
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00016/240/13/511/16 381 183 No.00016/240/13/511/16
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00017/240/13/511/16 381 183 No.00017/240/13/511/16
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00018/240/13/511/16 381 183 No.00018/240/13/511/16
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00019/240/13/511/16 381 183 No.00019/240/13/511/16
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00020/240/13/511/16 381 183 No.00020/240/13/511/16
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00021/240/13/511/16 381 183 No.00021/240/13/511/16
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00022/240/13/511/16 381 183 No.00022/240/13/511/16
SKPKB PPh Pasal 4 ayat 2 SKPKB Article 4 (2)
No.00023/240/13/511/16 381 183 No.00023/240/13/511/16
Total 4.572 2.196 Total
Pada tanggal 17 November 2016, Bank telah On November 17, 2016, the Bank has paid the
melakukan pembayaran atas seluruh tagihan entire amount in the Tax Assessment Letters
dalam Surat Ketetapan Pajak Kurang Bayar (TAL) of Tax Underpayment (SKPKB). The
(SKPKB). Pembayaran atas SKPKB PPh payment of the TAL of Article 21 and Article 23
Pasal 21 dan Pasal 23 yaitu sebesar Rp94 amounted to Rp94 has been charged as tax
telah dicatat sebagai biaya pajak di tahun 2016 expenses in 2016 since the Bank has agreed
karena bank setuju atas SKPKB tersebut. with the said SKPKB. However, in regard to
Sedangkan pembayaran atas SKPKB PPh the payment of the SKPKB of Article 4
Pasal 4 ayat (2) yaitu sebesar Rp6.768 dicatat paragraph (2) amounting to Rp6,768 has been
sebagai uang muka pajak (Catatan 16) karena recognized as prepaid tax (Note 16) since
Bank tidak setuju dengan SKPKB tersebut. Bank did not agree with the SKPKB. On
Pada tanggal 6 Januari 2017, Bank January 6, 2017, the Bank filed letters of tax
mengajukan surat keberatan atas SKPKB PPh objection on the aforementioned TAL of Article
Pasal 4 ayat (2) tersebut di atas. 4 paragraph (2).
210
Page 607
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
e. Penurunan Tarif Pajak Penghasilan Badan e. Reduction of the Tax Rate of Corporate Income
(lanjutan) Tax (continued)
Pemeriksaan tahun pajak 2013 (lanjutan) Assessment for fiscal year 2013 (continued)
Pada tanggal 16 Oktober 2017, Kantor Pajak On October 16, 2017, the Tax Office has issued
telah menerbitkan Surat Keputusan Keberatan an Objection Decision Letter, which has
yang menerima sebagian dari permohonan partially granted the Bank’s objection request.
Bank. Berdasarkan Keputusan Keberatan Based on the said Objection Decision Letter the
tersebut, Kantor Pajak telah mengembalikan Tax Office has paid the tax overpayment
kelebihan pembayaran pajak sebesar Rp57 amounting to Rp57 which was booked as a
yang telah dicatat sebagai pengurang uang deduction to the prepaid taxes. Therefore, the
muka pajak. Atas pajak yang masih belum Bank has filed an appeal letter dated January
diterima, kemudian Bank mengajukan Surat 12, 2018 to the Tax Court for the remaining
Permohonan Banding ke Pengadilan Pajak ungranted amounts.
pada tanggal 12 Januari 2018.
Pada tanggal 2 Mei 2019, Pengadilan pajak On May 2, 2019 The Tax Court has issued a
telah menerbitkan Putusan Pengadilan Pajak decision letter which has partially granted the
yang memenangkan sebagian dari Banding Bank’s appeal. The refund has been received
oleh Bank. Pengembalian pajak tersebut telah on June 20, 2019 and October 28, 2019.
diterima pada tanggal 20 Juni 2019 dan 28
Oktober 2019.
Berdasarkan Surat Pemberitahuan Hasil Based on Notification of Tax Audit Findings
Pemeriksaan Pajak (SPHP) No. SPHP- (SPHP) No. SPHP00011/WPJ.19/KP.040/
00011/WPJ.19/KP.040/RIKSIS/2017 tanggal RIKSIS/2017 dated July 19, 2017, regarding tax
19 Juli 2017 mengenai hasil pemeriksaan pajak audit result for the year of 2013, the Bank has
untuk tahun 2013, Bank telah menerima Surat received issued Tax Assessment Letter of Tax
Ketetapan Pajak Kurang Bayar (SKPKB) PPh Underpayment (SKPKB) of Corporate Income
Badan Tahun 2013 sebesar Rp183.958 dengan Tax for the year of 2013 amounting to
rincian sebagai berikut: Rp183,958 as follows:
Pokok/ Denda/
Principal (Rp) Penalty (Rp)
Tahun 2013 Year 2013
SKPKB PPh Badan SKPKB Article Corporate Income Tax
No.00006/206/13/093/17 124.296 59.662 No.00006/206/13/093/17
Selain itu, Bank juga telah menerima Surat Other than that, the Bank has also received the
Ketetapan Pajak Kurang Bayar (SKPKB) PPh Tax Assessment Letters of Tax Underpayment
Pasal 21, 4 ayat (2) dan PPN sebesar Rp9.945 (SKPKB) of Article 21, 4 paragraph (2) Income
(termasuk penalti). Seluruh SKPKB tersebut Tax and VAT amounting to Rp9,945 (including
termasuk SKPKB PPh Badan telah dibayar penalties). The entire SKPKB including for the
pada tanggal 4 September 2017. Corporate Income Tax has been paid on
September 4, 2017.
Namun demikian Bank tidak sepenuhnya setuju However, the Bank did not fully agree with the
dengan Surat Ketetapan Pajak Kurang Bayar SKPKB of the Corporate Income Tax amounting
(SKPKB) PPh Badan sebesar Rp156.774 dan to Rp156,774 and has submitted the objection
mengajukan Surat Keberatan kepada letter dated October 26, 2017. The payment is
Direktorat jenderal Pajak melalui surat tanggal recorded as other assets.
26 Oktober 2017. Pembayaran tersebut dicatat
oleh Bank pada aset lain-lain.
Pada tanggal 7 Januari 2022, Kantor Pajak On January 7, 2022, the Tax Office has returned
telah mengembalikan kelebihan pembayaran the overpayment of tax on Corporate Income
pajak atas PPh Badan sebesar Rp156.774 juta Tax amounting to Rp156.774 for fiscal years
untuk tahun pajak 2013 sesuai Keputusan 2013 in accordance with the Decree of the
Direktur Jenderal Pajak Nomor KEP- Director General of Taxes Number
00071.PPH/WPJ.19/KP.04/2021 tanggal 13 KEP-00071.PPH/WPJ.19/KP.04/2021 dated
Oktober 2021 kepada Bank. October 13, 2021.
211
Page 608
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
e. Penurunan Tarif Pajak Penghasilan Badan e. Reduction of the Tax Rate of Corporate Income
(lanjutan) Tax (continued)
Pemeriksaan tahun pajak 2013 (lanjutan) Assessment for fiscal year 2013 (continued)
Kantor Pajak telah menerbitkan Surat The Tax Office has issued an Objection
Keputusan Keberatan yang menolak Decision Letter, which has rejected the Bank’s
permohonan Bank pada tanggal 18 September objection request, on September 18, 2018.
2018. Kemudian Bank mengajukan Surat Therefore, the Bank has filed an appeal letter
Permohonan Banding ke Pengadilan Pajak dated December 14, 2018 to the Tax Court. The
pada tanggal 14 Desember 2018. Pada tanggal Tax Court has issued a decision which has
15 September 2021 Pengadilan Pajak telah granted all Banks’appeal trough an Appeal
menerbitkan Putusan Banding yang menerima Decision No. PUT010931.15/2018/PP/MXVIIIB
seluruh permohonan banding Tahun 2021 on September 15, 2021.
Bank melalui Putusan Banding PUT-
010931.15/2018/PP/MXVIIIB Tahun 2021.
Pemeriksaan tahun pajak 2014 Assessment for fiscal year 2014
Berdasarkan Surat Pemberitahuan Hasil Based on Notification of Tax Audit Findings
Pemeriksaan Pajak (SPHP) No. SPHP- (SPHP) No. SPHP-00016/WPJ.19/KP.04/2017
00016/WPJ.19/KP.04/2017 tanggal 5 dated December 5, 2017, regarding tax audit
Desember 2017 mengenai hasil pemeriksaan result for the year of 2014, the Bank has
pajak untuk tahun 2014, Bank telah menerima received issued Tax Assessment Letter of Tax
Surat Ketetapan Pajak Kurang Bayar (SKPKB) Underpayment (SKPKB) of Corporate Income
PPh Badan Tahun 2014 sebesar Rp206.337 Tax amounting to Rp206,337 for the year of
dengan rincian sebagai berikut: 2014 as follows:
Pokok/ Denda/
Principal (Rp) Penalty (Rp)
Tahun 2014 Year 2014
SKPKB PPh Badan SKPKB Article Corporate Income Tax
No.00008/206/14/093/17 139.417 66.920 No.00008/206/14/093/17
Selain itu, Bank juga telah menerima Surat Other than that, the Bank has also received the
Ketetapan Pajak Kurang Bayar (SKPKB) PPh Tax Assessment Letters of Tax Underpayment
Pasal 21, 23, 4 ayat (2) dan PPN sebesar (SKPKB) of Article 21, 23, 4 paragraph (2)
Rp13.530 (termasuk penalti). Seluruh SKPKB Income Tax and VAT amounting to Rp13,530
tersebut termasuk SKPKB PPh Badan telah (including penalties). The entire SKPKB
dibayar pada tanggal 28 Desember 2017. including for the Corporate Income Tax has
been paid on December 28, 2017.
Namun demikian Bank tidak sepenuhnya setuju However, the Bank did not fully agree with the
dengan SKPKB PPh Badan sebesar SKPKB of Corporate Income Tax amounting to
Rp196.971 dan akan mengajukan Surat Rp196,971 and submitted the objection letter to
Keberatan kepada Direktorat Jenderal Pajak the Tax Office dated March 9, 2018.
pada tanggal 9 Maret 2018.
Kantor Pajak telah menerbitkan Surat The Tax Office has issued an Objection
Keputusan Keberatan yang menolak Decision Letter, which has rejected the Bank’s
permohonan Bank pada tanggal 2 November objection request, on November 2, 2018.
2018. Kemudian Bank mengajukan Surat Therefore, the Bank has filed an appeal letter
Permohonan Banding ke Pengadilan Pajak dated January 31, 2019 to the Tax Court. The
pada tanggal 31 Januari 2019. Pada tanggal Tax Court has issued a decision which has
15 September 2021 Pengadilan Pajak telah granted all Banks’appeal trough an Appeal
menerbitkan Putusan Banding yang menerima Decision No. PUT-
seluruh permohonan banding Bank melalui 000840.15/2019/PP/M.XVIIIB Tahun 2021 on
Putusan Banding PUT- September 15, 2021.
000840.15/2019/PP/M.XVIIIB Tahun 2021.
212
Page 609
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. PERPAJAKAN (lanjutan) 38. TAXATION (continued)
e. Penurunan Tarif Pajak Penghasilan Badan e. Reduction of the Tax Rate of Corporate Income
(lanjutan) Tax (continued)
Pemeriksaan tahun pajak 2014 Assessment for fiscal year 2014
Pada tanggal 11 Maret 2022, Kantor Pajak On March 11, 2022, the Tax Office has returned
telah mengembalikan kelebihan pembayaran the overpayment of tax to the Bank for
pajak kepada Bank atas PPh Badan, dengan Corporate Income Tax, wit net value of
nilai netto sebesar Rp196.740 untuk tahun Rp196.74 for fiscal year 2014 after being
pajak 2014 setelah dikompensasi atas pajak compensated for tax payable amounting to
terhutang sebesar Rp231 sesuai Keputusan Rp231 in accordance with
Direktur Jenderal Pajak Nomor KEP/00070.PPH/WPJ.19/KP.04/2021 dated
KEP00070.PPH/WPJ.19/KP.04/2021 tanggal October 13, 2021.
13 Oktober 2021.
39. KOMITMEN DAN KONTINJENSI 39. COMMITMENTS AND CONTINGENCIES
Saldo komitmen dan kontinjensi pada tanggal The outstanding commitments and contingencies as
31 Desember 2023 dan 2022 adalah sebagai of December 31, 2023 and 2022 are as follows:
berikut:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
KOMITMEN COMMITMENTS
Liabilitas komitmen Commitments payable
Fasilitas kredit kepada nasabah Unused loan facility
yang belum ditarik 18.933.652 15.109.981 commitments
Irrevocable L/C yang Outstanding
masih berjalan (Catatan 27) 20.106 221.484 irrevocable L/Cs (Note 27)
Komitmen - neto 18.953.758 15.331.465 Commitments - net
KONTINJENSI CONTINGENCIES
Tagihan kontinjensi Contingent receivables
Pendapatan bunga dalam Interest income on
penyelesaian 3.598.041 6.855.269 non-performing assets
Liabilitas kontinjensi Contingent payables
Garansi yang diterbitkan Guarantees issued
(Catatan 27) (2.579.175) (948.495) (Note 27)
Kontinjensi - neto 1.018.866 5.906.774 Contingencies - net
40. IMBALAN KERJA 40. EMPLOYEE BENEFITS
Program pensiun imbalan pasti Defined benefit pension plan
Program dana Pensiun diadministrasikan dan The Pension Plan’s assets are being administered
dikelola oleh Dana Pensiun PT Bank Tabungan and managed by Dana Pensiun PT Bank Tabungan
Negara (Persero) Tbk (DPBTN). Negara (Persero) Tbk (DPBTN).
Sesuai dengan ketentuan Dana Pensiun, Program According to the Pension Fund regulation, the
Pensiun dibiayai dari iuran karyawan dan iuran pension plan is funded through contributions from
Bank. Iuran karyawan adalah sebesar 5% dari both the employees and the Bank. Employees’
penghasilan dasar pensiun karyawan dan atas sisa contributions are computed at 5% of the employees’
jumlah yang perlu didanakan kepada DPBTN basic pension salaries and any remaining amount
merupakan kontribusi Bank. required to fund DPBTN represents the contributions
by the Bank.
213
Page 610
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. IMBALAN KERJA (lanjutan) 40. EMPLOYEE BENEFITS (continued)
Program pensiun iuran pasti (lanjutan) Defined contribution plan (continued)
Efektif tanggal 1 Januari 2004, semua pekerja yang Effective January 1, 2004, all newly appointed
baru diangkat sebagai pekerja tetap tidak permanent employees are not included in the
diikutsertakan dalam program pensiun imbalan pasti defined benefit pension plan (DPBTN), instead, the
(DPBTN), namun demikian, karyawan Bank Bank’s employees are included in the defined
diikutsertakan dalam program pensiun iuran pasti contribution pension plan which was effective since
yang berlaku efektif sejak bulan Januari 2004. January 2004. This defined contribution pension
Program Pensiun ini dikelola oleh Dana Pensiun plan is managed by Dana Pensiun Lembaga
Lembaga Keuangan PT Bank Negara Indonesia Keuangan PT Bank Negara Indonesia (Persero)
(Persero) Tbk (DPLK). Tbk (DPLK).
Beban pensiun iuran pasti yang telah dibebankan Defined contribution pension expense that was
pada laporan laba rugi adalah sebesar Rp43.871 charged to profit or loss amounted to Rp43,871 and
dan Rp35.782 masing-masing untuk tahun yang Rp35,782 for the years ended December 31, 2023
berakhir pada tanggal 31 Desember 2023 dan 2022. and 2022, respectively.
Imbalan kerja jangka panjang lainnya Other long-term employee benefits
Bank memberikan imbalan kerja kepada pegawai The Bank provides employee benefits in the form of
berupa penghargaan masa kerja dan Masa allowance for gratuity for services and retirement
Persiapan Pensiun (MPP) yaitu 1 (satu) tahun preparation period (MPP), which is within 1 (one)
sebelum pegawai mencapai usia pensiun normal year before the normal pension age (56 years old).
(usia 56 tahun).
Masa Persiapan Pensiun (MPP) adalah Masa Retirement Preparation Period (MPP) is the period
Pegawai Tetap dibebastugaskan karena telah when permanent employees are dismissed
mendekati usia pensiun normal. Pada ketentuan because they are approaching normal retirement
sebelumnya (Surat Edaran Direksi Nomor age. In the previous provisions (Circular Letter of
62/SE/DIR/HCSD/2019) dijelaskan bahwa Pegawai the Board of Directors Number
Tetap yang telah memasuki usia 55 tahun maka 62/SE/DIR/HCSD/2019) it is explained that
akan melaksanakan MPP dengan Hak upah berupa Permanent Employees who have entered the age
Gaji Pokok Pegawai bulan terakhir hingga Pegawai of 55 will carry out MPP with Wage Rights in the
ybs memasuki usia pensiun (56 tahun), apabila form of the last month's Basic Employee Salary
dipandang perlu karena keahlian/pengalaman until the Employee concerned enters retirement
Pegawai Tetap yang bersangkutan masih age (56 years ), if it is deemed necessary because
diperlukan, Direksi dapat menangguhkan/ the expertise/experience of the Permanent
menghapuskan MPP yang bersangkutan dan Employee concerned is still needed, the Board of
selama dipekerjakan yang bersangkutan tetap Directors can suspend/remove the MPP concerned
diberikan penghasilan seperti halnya pada waktu and while employed the person concerned is still
Pegawai Tetap tersebut masih aktif (sebelum MPP). given income as was the case when the Permanent
Employee was still active (before MPP).
Terdapat perubahan ketentuan pelaksanaan MPP There are changes to the provisions for
sebagaimana ditetapkan pada Perjanjian Kerja implementing MPP as stipulated in the Bank BTN
Bersama (PKB) Bank BTN tahun 2022 pasal 69 ayat Collective Labor Agreement (PKB) in 2022 article
1 dimana Pegawai yang memasuki usia MPP (55 69 paragraph 1 where Employees who enter MPP
tahun) maka akan tetap bekerja hingga usia pensiun age (55 years) will continue to work until retirement
(56 tahun) dan apabila Pegawai ingin menjalani age (56 years) and if Employees wish to undergo
MPP maka dapat mengajukan permohonan kepada MPP then may apply to the Company. The changes
Perusahaan. Perubahan ketentuan pelaksanaan to the MPP implementation provisions have also
MPP tersebut juga telah disosialisasikan kepada been socialized to all Bank employees based on
seluruh Pegawai Bank berdasarkan memo nomor memos number 244/M/HCSD/HCSP/IX/2022 and
244/M/HCSD/HCSP/IX/2022 dan nomor number 370/M/HCMD/ER/IX/2022 regarding
370/M/HCMD/ER/IX/2022 perihal Pemberitahuan Notification of Changes in Retirement Preparation
Perubahan Ketentuan Masa Persiapan Pensiun Period (MPP).
(MPP).
214
Page 611
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. IMBALAN KERJA (lanjutan) 40. EMPLOYEE BENEFITS (continued)
Imbalan kerja jangka panjang lainnya (lanjutan) Other long-term employee benefits (continued)
Karyawan Bank juga memperoleh manfaat dari Bank employees are also given welfare program,
pemberian program kesejahteraan, kontribusi employees’ contributions are 0.00% of their net
karyawan terhadap dana kesejahteraan sebesar wages for welfare program benefits and the Bank
0,00% dikali gaji bersih dan kontribusi Bank sebesar contributions are 3.50%. The plan assets are being
3,50%. Aset program diadministrasikan dan dikelola administered and managed by Yayasan
oleh Yayasan Kesejahteraan Pegawai PT Bank Kesejahteraan Pegawai PT Bank Tabungan Negara
Tabungan Negara (YKPBTN). (YKPBTN).
Perhitungan aktuaris atas imbalan kerja pada The actuarial valuation of employee benefits as of
tanggal 31 Desember 2023 dan 2022 masing- December 31, 2023 and 2022, are based on the
masing adalah berdasarkan laporan aktuaris actuarial reports dated February 5, 2024 and
tanggal 5 Februari 2024 dan 13 Februari 2023 dari February 13, 2023, of Kantor Konsultan Aktuaria
aktuaris Kantor Konsultan Aktuaria Santhi Devi dan Santhi Devi dan Ardianto Handoyo respectively,
Ardianto Handoyo dengan menggunakan metode using the “Projected Unit Credit” method.
“Projected Unit Credit”.
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Asumsi ekonomi: Economics assumptions:
Tingkat kenaikan penghasilan dasar Basic pensionable annual
pensiun 8,00% 6,00% salary increase rate
Tingkat diskonto per tahun sebelum Annual discount rate before
usia pensiun normal 6,75% 7,00% normal retirement age
Asumsi lainnya: Other assumptions:
Usia pensiun normal 56 tahun/years 56 tahun/years Normal retirement age
Tingkat mortalita (kematian) TMI-2019 TMI-2019 Mortality rate
Tingkat cacat 1,00% mortalita/ 1,00% mortalita/ Disability rate
mortality mortality
Asumsi lainnya (lanjutan): Other assumptions (continued):
Tingkat Diskonto per tahun untuk: Annual Discount rate:
Imbalan Jangka Panjang Lainnya - Other long-term benefits
Penghargaan Masa Kerja 6,75% 7,00% Gratuity
Program Pesangon Pensiun - Retirement severance program
Selisih DPLK 6,75% 7,00% Difference from DPLK
Masa Persiapan Pensiun 6,75% 7,00% Retirement Preparation Period
Program Pensiun Imbalan Pasti 6,75% 7,25% Deferred Benefit Pension Plan
Program Kesejahteraan 6,75% 7,00% Welfare Program
Tingkat pengunduran diri Turnover rate
Umur 25 5,00% 5,00% Age 25
Umur 30 5,00% 5,00% Age 30
Umur 35 5,00% 5,00% Age 35
Umur 40 5,00% 5,00% Age 40
Umur 45 5,00% 5,00% Age 45
Umur 50 4,00% 3,00% Age 50
Umur 55 9,00% 9,00% Age 55
215
Page 612
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. IMBALAN KERJA (lanjutan) 40. EMPLOYEE BENEFITS (continued)
Penghargaan masa kerja, program pesangon Gratuity for services, retirement severance program-
pensiun-selisih DPLK, masa persiapan pensiun dan difference from DPLK, retirement preparation period
program kesejahteraan dicantumkan dalam and welfare program are included in other benefits.
program lainnya.
a. Biaya imbalan kerja a. Employee benefits expense
31 Desember/December 31, 2023
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Biaya jasa kini 34.991 161.198 196.189 Current service cost
Iuran peserta (6.526) (6.729) (13.255) Contribution from participant
Beban bunga neto 1.271 63.231 64.502 Net interest cost
Kerugian aktuaria - (41.361) (41.361) Actuarial loss
Biaya jasa lalu (12.446) (23.817) (36.263) Past service cost
Beban imbalan kerja Employee benefits
- neto 17.290 152.522 169.812 expense - net
31 Desember/December 31, 2022
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Biaya jasa kini 35.276 106.523 141.799 Current service cost
Iuran peserta (7.050) (7.153) (14.203) Contribution from participant
Beban bunga neto 5.394 46.104 51.498 Net interest cost
Kerugian aktuaria - 76.053 76.053 Actuarial loss
Biaya jasa lalu 11.460 256.180 267.640 Past service cost
Perubahan metode atribusi - (68.659) (68.659) Change in benefit attribution method
Beban imbalan kerja Employee benefits
- neto 45.080 409.048 454.128 expense - net
b. Mutasi atas kewajiban imbalan kerja b. Movements of liabilities for employee benefits
31 Desember/December 31, 2023
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 107.214 966.297 1.073.511 Beginning balance
Beban imbalan kerja Employee benefits expense
tahun berjalan - neto 17.289 152.523 169.812 during the year - net
Pengukuran kembali liabilitas Reameasurement of employee
(aset) imbalan kerja - neto 76.466 109.561 186.027 benefit liability (asset) - net
Pembayaran iuran Payment contribution
tahun berjalan (45.186) (104.822) (150.008) from current year
Saldo kewajiban pada Balance liabilities
akhir tahun (Catatan 28) 155.783 1.123.559 1.279.342 at end of year (Note 28)
31 Desember/December 31, 2022
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 148.266 710.429 858.695 Beginning balance
Beban imbalan kerja Employee benefits expense
tahun berjalan - neto 45.080 409.048 454.128 during the year - net
Pengukuran kembali liabilitas Reameasurement of employee
(aset) imbalan kerja - neto (49.512) (10.360) (59.872) benefit liability (asset) - net
Pembayaran iuran Payment contribution
tahun berjalan (36.620) (142.820) (179.440) from current year
Saldo kewajiban pada Balance liabilities
akhir tahun (Catatan 28) 107.214 966.297 1.073.511 at end of year (Note 28)
216
Page 613
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. IMBALAN KERJA (lanjutan) 40. EMPLOYEE BENEFITS (continued)
c. Mutasi nilai kini liabilitas imbalan kerja adalah c. The movements in the present value of liabilities
sebagai berikut: for employee benefits are as follows:
31 Desember/December 31, 2023
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 2.226.053 1.930.356 4.156.409 Beginning balance
Biaya jasa kini 34.991 161.198 196.189 Current service cost
Beban bunga 156.762 127.009 283.771 Interest cost
Biaya jasa lalu (12.446) (23.817) (36.263) Past service cost
Manfaat yang dibayarkan (155.673) (186.015) (341.688) Benefits paid
Kerugian/(keuntungan)
aktuaria 196.444 89.339 285.783 Actuarial loss/(gain)
Saldo pada akhir tahun 2.446.131 2.098.070 4.544.201 Balance at the end of year
31 Desember/December 31, 2022
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 2.186.761 1.633.262 3.820.023 Beginning balance
Biaya jasa kini 35.276 106.523 141.799 Current service cost
Beban bunga 152.585 110.738 263.323 Interest cost
Biaya jasa lalu 11.460 256.180 267.640 Past service cost
Manfaat yang dibayarkan (140.158) (208.970) (349.128) Benefits paid
Perubahan metode atribusi - (68.660) (68.660) Change in benefit attribution method
Kerugian/(keuntungan)
aktuaria (19.871) 101.283 81.412 Actuarial loss/(gain)
Saldo pada akhir tahun 2.226.053 1.930.356 4.156.409 Balance at the end of year
d. Mutasi nilai wajar aset program adalah sebagai d. The movements in the fair value of plan assets
berikut: are as follows:
31 Desember/December 31, 2023
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 2.118.844 1.030.736 3.149.580 Beginning balance
Hasil pengembangan aset
program 275.470 116.700 392.170 Return on plan asset
Kontribusi Bank 45.183 26.056 71.239 Contributions by the Bank
Kontribusi pegawai 6.526 6.729 13.255 Employees contribution
Manfaat yang dibayarkan (155.673) (107.231) (262.904) Benefits paid
Saldo pada akhir tahun 2.290.350 1.072.990 3.363.340 Balance at the end of year
31 Desember/December 31, 2022
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 2.038.499 995.996 3.034.495 Beginning balance
Hasil pengembangan aset
program 176.833 93.752 270.585 Return on plan asset
Kontribusi Bank 36.620 29.036 65.656 Contributions by the Bank
Kontribusi pegawai 7.050 7.153 14.203 Employees contribution
Manfaat yang dibayarkan (140.158) (95.201) (235.359) Benefits paid
Saldo pada akhir tahun 2.118.844 1.030.736 3.149.580 Balance at the end of year
217
Page 614
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. IMBALAN KERJA (lanjutan) 40. EMPLOYEE BENEFITS (continued)
e. Pengukuran kembali (aset) liabilitas imbalan e. Remeasurement of net employee benefit
kerja neto: (asset) liabilities:
31 Desember/December 31, 2023
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 145.559 360.188 505.747 Beginning balance
Kerugian aktuaris 196.444 130.699 327.143 Actuary loss
Imbal hasil atas aset program (119.979) (46.916) (166.895) Return on plan assets
Change in effect of the
Perubahan atas dampak atas aset asset ceiling excluding
diluar bunga neto aset/liabilitas - 25.781 25.781 net interest of asset/liabilities
Saldo pada akhir tahun 222.024 469.752 691.776 Balance at the end of year
31 Desember/December 31, 2022
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Saldo awal 195.072 370.549 565.621 Beginning balance
Kerugian aktuaris (19.871) 25.231 5.360 Actuary loss
Imbal hasil atas aset program (29.642) (21.199) (50.841) Return on plan assets
Change in effect of the
Perubahan atas dampak atas aset asset ceiling excluding
diluar bunga neto aset/liabilitas - (14.391) (14.391) net interest of asset/liabilities
Saldo pada akhir tahun 145.559 360.190 505.749 Balance at the end of year
f. Portofolio investasi aset program yang f. The asset program’s investment portfolio is
ditempatkan dalam bentuk instrumen keuangan placed in the form of financial instruments
yang terdiri dari reksadana, efek beragunan including mutual funds, asset backed securities,
aset, surat berharga negara, obligasi, deposito government securities, bonds, time deposits
berjangka dan saham. and shares of stocks.
Status pendanaan imbalan kerja per Funding status of employee benefit as of
31 Desember 2023 dan 2022 disajikan sebagai December 31, 2023 and 2022 are as follow:
berikut:
31 Desember/December 31, 2023
Program
Program Pensiun/ Kesejahteraan/
Pension Plan Welfare Benefits Total
Nilai wajar aset dana Fair value of plan
(tidak diaudit) 2.290.350 1.072.990 3.363.340 assets (unaudited)
Nilai kini liabilitas manfaat Present value of funded defined
pasti yang didanai (2.446.131) (974.509) (3.420.640) benefit obligation
Selisih lebih (kurang) pendanaan (155.781) 98.481 (57.300) Funding surplus (deficit)
Selisih lebih pendanaan yang
tidak diakui - (98.481) (98.481) Asset adjustment
Kewajiban - neto (155.781) - (155.781) Liabilities - net
218
Page 615
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. IMBALAN KERJA (lanjutan) 40. EMPLOYEE BENEFITS (continued)
f. Portofolio investasi aset program yang f. The asset program’s investment portfolio is
ditempatkan dalam bentuk instrumen placed in the form of financial instruments
keuangan yang terdiri dari reksadana, efek including mutual funds, asset backed securities,
beragunan aset, surat berharga negara, government securities, bonds, time deposits
obligasi, deposito berjangka dan saham. and shares of stocks. (continued)
(lanjutan)
Status pendanaan imbalan kerja per Funding status of employee benefit as of
31 Desember 2023 dan 2022 disajikan sebagai December 31, 2023 and 2022 are as follow:
berikut: (lanjutan) (continued)
31 Desember/December 31, 2022
Program
Program Pensiun/ Kesejahteraan/
Pension Plan Welfare Benefits Total
Nilai wajar aset dana Fair value of plan
(tidak diaudit) 2.118.844 1.030.736 3.149.580 assets (unaudited)
Nilai kini liabilitas manfaat Present value of funded defined
pasti yang didanai (2.226.053) (964.038) (3.190.091) benefit obligation
Selisih lebih (kurang) pendanaan (107.209) 66.698 (40.511) Funding surplus (deficit)
Selisih lebih pendanaan yang
tidak diakui - (66.698) (66.698) Asset adjustment
Kewajiban - neto (107.209) - (107.209) Liabilities - net
Per tanggal 31 Desember 2023 dan 2022, tidak As of December 31, 2023 and 2022, there were
ada selisih lebih aset kesejahteraan yang diakui no recognition of surplus of Welfare Benefits
di laporan posisi keuangan karena ketentuan Plan assets in the statement of financial position
untuk pengakuan aset dari selisih lebih as the funding surplus did not meet the
pendanaan yang disyaratkan dalam standar recognition criteria of assets under the
akuntansi tidak terpenuhi. accounting standards.
g. Sensitivitas dari kewajiban imbalan kerja (tidak g. The sensitivity of employee benefit liability
diaudit) terhadap perubahan asumsi aktuaria (unaudited) to the changes in actuarial
sebagai berikut: assumptions is as follow:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Tingkat diskonto Discount rate:
Kenaikan 1% (360.599) (363.644) Increase 1%
Penurunan 1% 425.590 431.961 Decrease 1%
Tingkat kenaikan gaji Salary increase rate:
Kenaikan 1% 237.562 221.622 Increase 1%
Penurunan 1% (163.484) (191.781) Decrease 1%
219
Page 616
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. IMBALAN KERJA (lanjutan) 40. EMPLOYEE BENEFITS (continued)
h. Analisis jatuh tempo yang diharapkan dari h. Expected maturity analysis of undiscounted
manfaat pensiun yang tidak terdiskonto adalah pension benefit is as follows: (unaudited)
sebagai berikut: (tidak diaudit)
31 Desember/December 31, 2023
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Sampai dengan 1 tahun 176.478 256.396 432.874 Up to 1 year
1 sampai 5 tahun 878.676 1.046.050 1.924.726 Between 1 to 5 years
5 sampai 10 tahun 1.027.144 848.474 1.875.618 Between 5 to 10 years
Total 2.082.298 2.150.920 4.233.218 Total
31 Desember/December 31, 2022
Program Pensiun/ Program Lainnya/
Pension Plan Other Benefits Total
Sampai dengan 1 tahun 127.654 278.591 406.245 Up to 1 year
1 sampai 5 tahun 835.385 978.527 1.813.912 Between 1 to 5 years
5 sampai 10 tahun 1.064.334 641.241 1.705.575 Between 5 to 10 years
Total 2.027.373 1.898.359 3.925.732 Total
Rata-rata durasi tertimbang kewajiban imbalan The average duration of the defined benefit
pasti adalah sebagai berikut: obligations are as follow:
31 Desember 2023/ 31 Desember 2022/
December 31, 2023 December 31, 2022
Pensiun 10,09 tahun/years 10,05 tahun/years Pension
Kesejahteraan 9,82 tahun/years 9,50 tahun/years Welfare benefit
Program lainnya Other programs:
Pesangon 10,28 tahun/years 7,49 tahun/years Post employment benefit
Masa persiapan pensiun 10,28 tahun/years 7,67 tahun/years Pre-retirement benefit
Imbalan jangka panjang lainnya 10,28 tahun/years 7,49 tahun/years Other long term benefit
220
Page 617
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
40. IMBALAN KERJA (lanjutan) 40. EMPLOYEE BENEFITS (continued)
i. Risiko i. Risk
Bank tereskpos beberapa risiko atas program The Bank is exposed to a number of risks
imbalan kerja antara lain: through its employee benefit plans as follows:
Risiko yang terekspos pada program iuran The exposed risks in defined contribution
pasti adalah hasil investasi dibawah tingkat plan is lower return on investment compared
diskonto. Akumulasi iuran aktual lebih kecil to assumption on discount rate. The
dari nilai yang diasumsikan sehingga accumulated actual contribution to be lower
mengakibatkan selisih pembayaran than its assumption resulted increase the
terhadap Undang-Undang difference in the amount of contribution
Ketenagakerjaan akan meningkat dan based on Labor Law, and will also increase
berdampak pada beban dan liabilitas yang the amount of the related expenses and
akan meningkat pula. liabilities.
Risiko yang terekspos pada program The exposed risks in defined benefit
manfaat pasti adalah adanya tingkat hasil pension plan is the lower return on
investasi dibawah asumsi discount rate dan investment compared to assumption on
kenaikan gaji aktual yang lebih besar dari discount rate and the increase in the actual
asumsi. Hal tersebut menimbulkan salary is higher than its assumption. These
peningkatan iuran yang dibayarkan kepada will cause an increase in contribution paid to
Dana Pensiun. Pension Fund.
Pada bulan April 2022, Dewan Standar Akuntansi In April 2022, Institute of Indonesia Chartered
Keuangan Ikatan Akuntan Indonesia menerbitkan Accountants’ Accounting Standard Board issued an
materi penjelasan melalui siaran pers atas explanatory material through a press release
persyaratan pengatribusian imbalan pada periode regarding attribution of benefits to periods of service
jasa sesuai PSAK No. 24, ”Imbalan Kerja” yang in accordance with PSAK No. 24, “Employee
diadopsi dari IAS 19, ”Employee Benefits”. Materi Benefits” which was adopted from IAS 19,
penjelasan tersebut menyampaikan informasi “Employee Benefits”. The explanatory material
bahwa pola fakta umum dari program pensiun conveyed the information that the fact pattern of the
berbasis undang-undang ketenagakerjaan yang pension program based on the labor law currently
berlaku di Indonesia saat ini memiliki pola fakta enacted in Indonesia is similar to those responded
serupa dengan yang ditanggapi dan disimpulkan and concluded in the IFRS Intepretation Committee
dalam IFRS Intepretation Committee Agenda Agenda Decision Attributing Benefit to Periods of
Decision Attributing Benefit to Periods of Service Service (IAS 19). The impact of the changes of
(IAS 19). Dampak perubahan perhitungan tersebut calculation is immaterial, therefore the impact of the
adalah tidak material sehingga dibukukan changes is recorded entirely in the financial
seluruhnya pada laporan keuangan tahun berjalan. statements for the current year.
221
Page 618
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
41. PELAPORAN SEGMEN 41. SEGMENT REPORTING
Informasi segmen usaha berdasarkan jenis usaha Segment information based on business type are as
adalah sebagai berikut: follows:
31 Desember/December 31, 2023
Konvensional/ Syariah/ Eliminasi/
Conventional Sharia Elimination Total
Pendapatan segmen 24.722.529 3.558.723 - 28.281.252 Segment income
Beban segmen (13.406.425) (1.444.537) - (14.850.962) Segment expenses
Pendapatan segmen - neto 11.316.104 2.114.186 - 13.430.290 Segment Income - net
Pendapatan operasional
lainnya 4.161.842 154.971 (425.666) 3.891.147 Other operating income
Penyisihan kerugian penurunan Provision for impairment
nilai aset keuangan dan losses on financial assets
non-aset keuangan (3.653.668) (111.729) - (3.765.397) and non-financial assets
Pembalikkan penyisihan Reversal for allowance for
estimasi kerugian estimated losses from
komitmen dan commitment &
kontijensi bersih 1.139 - - 1.139 contingencies
Beban operasional lainnya (7.988.114) (1.455.002) 425.666 (9.017.450) Other operating expenses
Laba operasional 3.837.303 702.426 - 4.539.729 Income from operations
Pendapatan (beban) bukan Non-operating income
operasional - neto (159.428) (91) - (159.519) (expenses) - net
Beban pajak (879.222) Tax expense
Laba tahun berjalan 3.500.988 Income for the year
Total aset 392.854.285 54.288.709 (8.393.258) 438.749.736 Total assets
Total liabilitas dan dana syirkah Total liabilities and
temporer 363.082.327 53.581.515 (8.393.258) 408.270.584 temporary syirkah fund
31 Desember/December 31, 2022
Konvensional/ Syariah/ Eliminasi/
Conventional Sharia Elimination Total
Pendapatan segmen 23.233.200 2.674.168 - 25.907.368 Segment income
Beban segmen (10.036.723) (873.361) - (10.910.084) Segment expenses
Pendapatan segmen - neto 13.196.477 1.800.807 - 14.997.284 Segment Income - net
Pendapatan operasional
lainnya 2.405.171 78.845 (209.164) 2.274.852 Other operating income
Penyisihan kerugian penurunan Provision for impairment
nilai aset keuangan dan losses on financial assets
non-aset keuangan (3.414.717) (602.661) - (4.017.378) and non-financial assets
Pembalikkan penyisihan Reversal for allowance for
estimasi kerugian estimated losses from
komitmen dan commitment &
kontijensi bersih (1.074) - - (1.074) contingencies
Beban operasional lainnya (8.704.656) (943.389) 209.164 (9.438.881) Other operating expenses
Laba operasional 3.481.201 333.602 - 3.814.803 Income from operations
Pendapatan (beban) bukan Non-operating income
operasional - neto 60.912 (25) - 60.887 (expenses) - net
Beban pajak (830.617) Tax expense
Laba tahun berjalan 3.045.073 Income for the year
Total aset 364.284.663 45.335.575 (7.471.926) 402.148.312 Total assets
Total liabilitas dan dana syirkah Total liabilities and
temporer 338.723.316 44.987.568 (7.471.926) 376.238.958 temporary syirkah fund
222
Page 619
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. JAMINAN PEMERINTAH TERHADAP 42. GOVERNMENT GUARANTEES ON THE
KEWAJIBAN PEMBAYARAN BANK UMUM OBLIGATIONS OF COMMERCIAL BANKS
Berdasarkan Keputusan Presiden Republik Based on Decision No. 15 year 2004 of the
Indonesia No. 15 tahun 2004 tentang pengakhiran President of the Republic of Indonesia regarding the
tugas dan pembubaran BPPN, dinyatakan dalam termination of the role and winding-up of IBRA,
pasal 8 bahwa dengan diakhirinya tugas dan stated on article 8 that in relation with the task
dibubarkannya BPPN, Program Penjaminan completion and dismissal of IBRA, the Government
Pemerintah terhadap kewajiban pembayaran bank Guarantee Program on the obligations of domestic
umum yang semula dilakukan oleh BPPN banks which was originally handled by IBRA based
berdasarkan Keputusan Presiden Republik on the Decisions of the President of the Republic of
Indonesia No. 26 tahun 1998 dan Keputusan Indonesia No. 26 year 1998 and No. 27 year 1998
Presiden Republik Indonesia No. 27 tahun 1998, would be handled by the Ministry of Finance,
selanjutnya dilaksanakan oleh Menteri Keuangan specifically by the Government Guarantee
melalui Unit Pelaksanaan Penjaminan Pemerintah Implementation Unit Pelaksanaan Penjaminan
(UP3) sebagaimana diatur oleh Keputusan Presiden Pemerintah (UP3) as provided in the Decision of the
Republik Indonesia No. 17 tahun 2004, yang diatur President of the Republic of Indonesia No. 17 year
lebih lanjut dengan Keputusan Menteri Keuangan 2004, which was further regulated by the Decision
No. 84/KMK.06/2004 tanggal 27 Februari 2004 No. 84/KMK.06/2004 dated February 27, 2004 of the
tentang Perubahan atas Keputusan Ministry of Finance regarding the Amendment of
Menteri Keuangan Republik Indonesia Decision No. 179/KMK.017/2000 of the Ministry of
No.179/KMK.017/2000 tentang Syarat, Tata cara Finance on the Terms, Implementation Guidelines,
dan Ketentuan Pelaksanaan Jaminan Pemerintah and Conditions of the Government Guarantees on
terhadap Kewajiban Pembayaran Bank Umum. the obligations of commercial banks.
Program Penjaminan Pemerintah melalui UP3 telah The Guarantee Program by the Government through
berakhir pada tanggal 22 September 2005, UP3 ended on September 22, 2005, as stated in
sebagaimana dinyatakan dalam Peraturan Menteri Regulation No. 68/PMK.05/2005 dated August 10,
Keuangan Republik Indonesia No. 68/PMK.05/2005 2005 of the Ministry of Finance concerning the
tanggal 10 Agustus 2005 tentang Perhitungan Dan Calculation and Payments of Premium on
Pembayaran Premi Program Penjaminan Terhadap Guarantee Program from Commercial Banks for the
Pembayaran Bank Umum untuk periode period July 1 to September 21, 2005. The
1 Juli sampai 21 September 2005. Sebagai Government established the Deposit Insurance
pengganti UP3 Pemerintah telah membentuk Corporation (LPS), an independent agency, to
Lembaga Independen, yaitu Lembaga Penjamin replace UP3, based on Law No. 24 year 2004 dated
Simpanan (LPS) berdasarkan Undang-undang September 22, 2004 of the Republic of Indonesia
Republik Indonesia No. 24 tahun 2004 tanggal regarding the establishment Deposit Insurance
22 September 2004 tentang Lembaga Penjamin Corporation (LPS) to guarantee public funds
Simpanan dimana LPS menjamin dana masyarakat including funds from other banks in the form of
termasuk dana dari bank lain dalam bentuk giro, demand deposits, time deposits, certificates of
deposito, sertifikat deposito, tabungan dan/atau deposit, savings deposits and/or other equivalent
bentuk lainnya yang dipersamakan dengan itu. form.
Berdasarkan salinan Peraturan LPS Based on LPS regulation No. 1/PLPS/2006 dated
No. 1/PLPS/2006 tanggal 9 Maret 2006 tentang March 9, 2006 regarding “Government Guarantee
“Program Penjaminan Simpanan” diatur besarnya Program on Saving Account”, the balance of saving
saldo yang dijamin untuk setiap nasabah pada satu accounts guaranteed for each customer is at a
bank adalah paling tinggi sebesar Rp100 juta. maximum of Rp100 million.
Sesuai dengan Peraturan Pemerintah No. 66 Tahun In accordance with Government Regulation No. 66
2008 tanggal 13 Oktober 2008 tentang “Besaran of 2008, dated October 13, 2008 regarding “The
Nilai Simpanan yang Dijamin Lembaga Penjamin Amount of Public Savings Guaranteed by the
Simpanan” maka nilai simpanan setiap nasabah Indonesia Deposit Insurance Corporation”, the total
pada satu bank yang dijamin oleh Pemerintah naik amount of customers’ saving accounts in banks
menjadi sebesar Rp2 miliar dari semula Rp100 juta, which is guaranteed by the Government has
efektif sejak tanggal tersebut di atas. increased to Rp2 billion, from the previous Rp100
million, effective on the date stated above.
223
Page 620
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
42. JAMINAN PEMERINTAH TERHADAP 42. GOVERNMENT GUARANTEES ON THE
KEWAJIBAN PEMBAYARAN BANK UMUM OBLIGATIONS OF COMMERCIAL BANKS
(lanjutan) (continued)
Suku bunga penjaminan LPS pada tanggal LPS interest rates guarantee as of December 31,
31 Desember 2023 dan 2022 masing-masing 2023 and 2022 were 4.25% and 3.75% for each
adalah sebesar 4,25% dan 3,75% untuk simpanan deposits in Rupiah and 2.25% and 1.75% for
dalam mata uang Rupiah, dan masing-masing deposits in foreign currencies.
sebesar 2,25% dan 1,75% untuk simpanan dalam
mata uang asing.
Pada tanggal 31 Desember 2023 dan 2022, Bank The Bank paid a premium on the guarantee program
telah membayar premi program penjaminan masing- amounting to Rp656,774 and Rp599,991 as of
masing sebesar Rp656.774 dan Rp599.991. December 31, 2023 and 2022, respectively.
43. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 43. TRANSACTIONS WITH RELATED PARTIES
Dalam kegiatan normal usaha, Bank melakukan In the normal course of business, the Bank enters
transaksi dengan pihak berelasi karena hubungan into certain transactions with parties which are
kepemilikan dan/atau kepengurusan. Semua related to the management and/or owned by the
transaksi dengan pihak-pihak berelasi telah same ultimate shareholder. All transactions with
dilakukan dengan kebijakan dan syarat yang telah related parties have been entered into the agreed
disepakati bersama. terms and conditions.
Tabel di bawah menunjukkan rincian pihak-pihak The table below details the related parties of the
berelasi dengan Bank beserta sifat dari transaksi Bank along with the nature of transactions entered
yang dilakukan oleh Bank tersebut pada tahun into by the Bank during December 31, 2023 and
31 Desember 2023 dan 2022: 2022:
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Nature of related party transactions
Pemerintah Republik Indonesia (RI) Pemegang saham mayoritas melalui Obligasi Pemerintah, Kredit yang diberikan dan
Kementerian Keuangan RI/ Majority pembiayaan/piutang syariah/ Government
shareholder through the Ministry of Bonds, Loans and sharia financing/receivables
Finance of the Republic of Indonesia
PT Bank Mandiri (Persero) Tbk Dalam pengendalian yang sama Giro pada bank lain, Penempatan pada Bank
melalui pemerintah pusat RI/ Under Indonesia dan Bank Lain, Efek-efek,
common control through the Central Liabilitas Akseptasi, Pinjaman yang diterima
Government of the Republic of dan Surat Berharga yang Diterbitkan/Current
Indonesia accounts with other banks, Placement with Bank
Indonesia and Other Banks, Securities,
Acceptances Payable, Fund Borrowing and
Securities issued
PT Bank Negara Indonesia (Persero) Tbk Dalam pengendalian yang sama Giro pada bank lain, Penempatan pada Bank
melalui pemerintah pusat RI/ Under Indonesia dan Bank Lain, Efek-efek, Surat
common control through the Central Berharga yang Diterbitkan, Liabilitas Akseptasi/
Government of the Republic of Current accounts with other banks, Placement
Indonesia with Bank Indonesia and Other Banks,
Securities and Securities issued, Acceptances
Payable
PT Bank Rakyat Indonesia (Persero) Tbk Dalam pengendalian yang sama Giro pada bank lain, Penempatan pada Bank
melalui pemerintah pusat RI/ Under Indonesia dan Bank Lain, Efek-efek, dan Surat
common control through the Central Berharga yang Diterbitkan/ Current accounts
Government of the Republic of with other banks, Placement with Bank
Indonesia Indonesia and Other Banks, Securities and
Securities issued
224
Page 621
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 43. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
Tabel di bawah menunjukkan rincian pihak-pihak The table below details the related parties of the
berelasi dengan Bank beserta sifat dari transaksi Bank along with the nature of transactions entered
yang dilakukan oleh Bank tersebut pada tahun into by the Bank during December 31, 2023 and
31 Desember 2023 dan 2022 (lanjutan): 2022 (continued):
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Nature of related party transactions
PT Bank Syariah Indonesia Tbk Dalam pengendalian yang sama Giro pada bank lain, dan Penempatan pada
melalui pemerintah pusat RI/ Under Bank Indonesia dan Bank Lain/ Current
common control through the Central accounts with other banks, and Placement with
Government of the Republic of Bank Indonesia and Other Banks
Indonesia
PT Bank Mandiri Taspen Entitas Anak dari Badan Usaha Milik Penempatan pada Bank Indonesia dan Bank
Negara (BUMN)/ Subsidiary of State Lain, Efek-efek/Placement with Bank Indonesia
Owned Enterprise (SOE) and Other Banks and Securities
PT Bank Raya Tbk (dahulu PT Bank Rakyat Entitas Anak dari Badan Usaha Milik Penempatan pada Bank Indonesia dan Bank
Indonesia Agroniaga Tbk) Negara (BUMN)/ Subsidiary of State Lain, Simpanan dari Bank Lain dan Surat
Owned Enterprise (SOE) Berharga yang Diterbitkan/ Placement with
Bank Indonesia and Other Banks, Deposits from
Other Banks, Securities issued
Lembaga Pembiayaan Ekspor Indonesia Dalam pengendalian yang sama Penempatan pada Bank Indonesia dan Bank
melalui pemerintah pusat RI/ Under Lain, Efek-efek/Placement with Bank Indonesia
common control through the Central and Other Banks, Securities
Government of the Republic of
Indonesia
PT Hutama Karya (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah, Tagihan Akseptasi/Loans and sharia
common control through the Central financing/receivables, Acceptance Receivable
Government of the Republic of
Indonesia
Perum Perumnas Dalam pengendalian yang sama Efek-efek, dan Kredit yang diberikan dan
melalui pemerintah pusat RI/ Under pembiayaan/piutang syariah/Securities, and
common control through the Central Loans and sharia financing/receivables
Government of the Republic of
Indonesia
PT PP Properti Tbk Entitas Anak dari Badan Usaha Milik Tagihan Akseptasi dan Kredit yang diberikan
Negara (BUMN)/ Subsidiary of State dan pembiayaan/piutang syariah/Acceptances
Owned Enterprise (SOE) Receivable and Loans and sharia
financing/receivables
PT Wijaya Karya Bangunan Gedung Tbk Entitas Anak dari Badan Usaha Milik Tagihan Akseptasi dan Garansi yang
Negara (BUMN)/ Subsidiary of State diterbitkan/Acceptances Receivable and
Owned Enterprise (SOE) Guarantees issued
PT Wijaya Karya Industri Energi Entitas Anak dari Badan Usaha Milik Tagihan Akseptasi/Acceptances Receivable
Negara (BUMN)/ Subsidiary of State
Owned Enterprise (SOE)
225
Page 622
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 43. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
Tabel di bawah menunjukkan rincian pihak-pihak The table below details the related parties of the
berelasi dengan Bank beserta sifat dari transaksi Bank along with the nature of transactions entered
yang dilakukan oleh Bank tersebut pada tahun into by the Bank during December 31, 2023 and
31 Desember 2023 dan 2022 (lanjutan): 2022 (continued):
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Nature of related party transactions
PT Wijaya Karya Industri & Konstruksi Entitas Anak dari Badan Usaha Milik Tagihan Akseptasi/Acceptances Receivable
Negara (BUMN)/ Subsidiary of State
Owned Enterprise (SOE)
Perum Percetakan Negara Republik Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
Indonesia (Perum PNRI) melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
PT Danareksa Investment Management Entitas Anak dari Badan Usaha Milik Efek-Efek dan Surat Berharga yang
Negara (BUMN)/ Subsidiary of State Diterbitkan/Securities and Securities Issued
Owned Enterprise (SOE)
PT Adhi Karya (Persero) Tbk Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
PT Angkasa Pura II (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
PT Dok Dan Perkapalan Surabaya (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
PT HK Realtindo Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Indah Karya (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
PT Jasamarga Bali Tol Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Mandiri Manajemen Investasi Entitas Anak dari Badan Usaha Milik Efek-Efek dan Surat Berharga yang
Negara (BUMN)/ Subsidiary of State Diterbitkan/Securities and Securities issued
Owned Enterprise (SOE)
PT Patra Jasa Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
226
Page 623
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 43. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
Tabel di bawah menunjukkan rincian pihak-pihak The table below details the related parties of the
berelasi dengan Bank beserta sifat dari transaksi Bank along with the nature of transactions entered
yang dilakukan oleh Bank tersebut pada tahun into by the Bank during December 31, 2023 and
31 Desember 2023 dan 2022 (lanjutan): 2022 (continued):
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Nature of related party transactions
PT Permodalan Nasional Madani Entitas Anak dari Badan Usaha Milik Efek-Efek, Kredit yang diberikan dan
Negara (BUMN)/ Subsidiary of State pembiayaan/piutang syariah/Securities, Loans
Owned Enterprise (SOE) and sharia financing/receivables
PT Amarta Karya (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
PT Perusahaan Pengelola Aset (Persero) Dalam pengendalian yang sama Efek-Efek dan Kredit yang diberikan dan
melalui pemerintah pusat RI/ Under pembiayaan/piutang syariah/Securities and
common control through the Central Loans and sharia financing/receivables
Government of the Republic of
Indonesia
PT Taspen (Persero) Dalam pengendalian yang sama Surat Berharga yang Diterbitkan/ Securities
melalui pemerintah pusat RI/ Under issued
common control through the Central
Government of the Republic of
Indonesia
PT Virama Karya (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah dan Garansi yang diterbitkan/Loans and
common control through the Central sharia finacing/receivables and Guarantees
Government of the Republic of issued
Indonesia
PT Waskita Bumi Wira Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Waskita Karya Realty Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State Syariah/ Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT PPA Finance Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Waskita FIM Perkasa Realti Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Pertamina (persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah dan efek-efek/ Loans and sharia
common control through the Central financing/receivables and Securities
Government of the Republic of
Indonesia
227
Page 624
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 43. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
Tabel di bawah menunjukkan rincian pihak-pihak The table below details the related parties of the
berelasi dengan Bank beserta sifat dari transaksi Bank along with the nature of transactions entered
yang dilakukan oleh Bank tersebut pada tahun into by the Bank during December 31, 2023 and
31 Desember 2023 dan 2022 (lanjutan): 2022 (continued):
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Nature of related party transactions
PT Yodya Karya (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah dan Garansi yang diterbitkan/Loans and
common control through the Central sharia financing/receivables and Guarantees
Government of the Republic of issued
Indonesia
PT Adhi Persada Properti Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Perumnas Jakabaring Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Perumnas Sentraland Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprice (SOE)
PT Perumnas TOD Tanjung Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Sinergi Investasi Properti Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Perumnas Pondok Cina Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Adhi Commuter Properti Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah dan Tagihan Lain-Lain/Loans and
Owned Enterprise (SOE) sharia financing/receivables and Other
receivables
PT Angkasa Pura I (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah dan efek-efek/Loans and sharia
common control through the Central financing/receivables and securities
Government of the Republic of Efek-efek/Securities
Indonesia Penyisihan kerugian penurunan nilai aset
keuangan dan aset non keuangan/Provision for
impairment losses on financial and non-financial
assets
PT Jalin Pembayaran Nusantara Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
228
Page 625
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 43. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
Tabel di bawah menunjukkan rincian pihak-pihak The table below details the related parties of the
berelasi dengan Bank beserta sifat dari transaksi Bank along with the nature of transactions entered
yang dilakukan oleh Bank tersebut pada tahun into by the Bank during December 31, 2023 and
31 Desember 2023 dan 2022 (lanjutan): 2022 (continued):
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Nature of related party transactions
PT Reasuransi Nasional Indonesia Entitas Anak dari Badan Usaha Milik Surat Berharga yang Diterbitkan /
Negara (BUMN)/ Subsidiary of State Securities issued
Owned Enterprise (SOE)
PT Tugu Reasuransi Indonesia Entitas Anak dari Badan Usaha Milik Surat Berharga yang Diterbitkan/
Negara (BUMN)/ Subsidiary of State Securities issued
Owned Enterprise (SOE)
PT Puspetindo Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Asuransi Kredit Indonesia Entitas Anak dari Badan Usaha Milik Surat Berharga yang Diterbitkan dan Garansi
Negara (BUMN)/ Subsidiary of State yang diterbitkan/Securities Issued and
Owned Enterprise (SOE) Guarantees issued
PT Asuransi Jasa Indonesia Entitas Anak dari Badan Usaha Milik Surat Berharga yang Diterbitkan/ Securities
Negara (BUMN)/ Subsidiary of State issued
Owned Enterprise (SOE)
PT Asuransi Jasa Raharja Entitas Anak dari Badan Usaha Milik Surat Berharga yang Diterbitkan/ Securities
Negara (BUMN)/ Subsidiary of State issued
Owned Enterprise (SOE)
PT Perusahaan Listrik Negara (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan Efek-efek/ Loans and
melalui pemerintah pusat RI/ Under sharia financing/receivables and Securities
common control through the Central
Government of the Republic of
Indonesia
PT Nindya Karya (Persero) Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan Garansi yang
Negara (BUMN)/ Subsidiary of State diterbitkan/Loans and sharia
Owned Enterprise (SOE) financing/receivables and Guarantees issued
PT Centurion Perkasa Iman Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan Garansi yang
Negara (BUMN)/ Subsidiary of State diterbitkan/Loans and sharia
Owned Enterprise (SOE) financing/receivables and Guarantees issued
PT Energi Pelabuhan Indonesia Entitas Anak dari Badan Usaha Milik Garansi yang diterbitkan/
Negara (BUMN)/ Subsidiary of State Guarantees issued
Owned Enterprise (SOE)
Perum Jaminan Kredit Indonesia Dalam pengendalian yang sama Surat Berharga yang Diterbitkan/ Securities
melalui pemerintah pusat RI/ Under issued
common control through the Central
Government of the Republic of
Indonesia
PT Daya Mitra Telekomunikasi Entitas Anak dari Badan Usaha Milik Efek-efek/ Securities
Negara (BUMN)/ Subsidiary of State
Owned Enterprise (SOE)
PT Industri Kereta Api Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State Syariah /Loans and sharia financing/receivables
Owned Enterprise (SOE)
229
Page 626
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 43. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
Tabel di bawah menunjukkan rincian pihak-pihak The table below details the related parties of the
berelasi dengan Bank beserta sifat dari transaksi Bank along with the nature of transactions entered
yang dilakukan oleh Bank tersebut pada tahun into by the Bank during December 31, 2023 and
31 Desember 2023 dan 2022 (lanjutan): 2022 (continued):
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Nature of related party transactions
PT AXA Mandiri Financial Services Entitas Anak dari Badan Usaha Milik Surat Berharga yang Diterbitkan/ Securities
Negara (BUMN)/ Subsidiary of State issued
Owned Enterprise (SOE)
PT Penjaminan Infrastruktur Indonesia (Persero) Dalam pengendalian yang sama Surat Berharga yang Diterbitkan/ Securities
melalui pemerintah pusat RI/ Under issued
common control through the Central
Government of the Republic of
Indonesia
PT Reasuransi Indonesia Utama (Persero) Dalam pengendalian yang sama Surat Berharga yang Diterbitkan/
melalui pemerintah pusat RI/ Under Securities issued
common control through the Central
Government of the Republic of
Indonesia
PT Tugu Pratama Indonesia Entitas Anak dari Badan Usaha Milik Surat Berharga yang Diterbitkan/ Securities
Negara (BUMN)/ Subsidiary of State issued
Owned Enterprise (SOE)
PT Sarana Multigriya Finance (Persero) Dalam pengendalian yang sama Efek - Efek, Pinjaman yang diterima dan
melalui pemerintah pusat RI/ Under Pinjaman Subordinasi dan efek-efek
common control through the Central subordinasi/ Securities, Fund borrowings and
Government of the Republic of Subordinated Loan and securities
Indonesia
PT Sinergi Colomadu Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Perusahaan Gas Negara (Persero) Tbk Dalam pengendalian yang sama Efek-Efek/Securities
melalui pemerintah pusat RI/ Under
common control through the Central
Government of the Republic of
Indonesia
PT Pelabuhan Indonesia II (Persero) Dalam pengendalian yang sama Efek - Efek/Securities
melalui pemerintah pusat RI/ Under
common control through the Central
Government of the Republic of
Indonesia
PT PP Properti Jababeka Residence Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Bahana Pembinaan Usaha Indonesia (Persero) Dalam pengendalian yang sama Efek - Efek/Securities
melalui pemerintah pusat RI/ Under Pendapatan dari penerimaan kredit yang
common control through the Central dihapus bukukan/Income from recovery of loans
Government of the Republic of written off
Indonesia
230
Page 627
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 43. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
Tabel di bawah menunjukkan rincian pihak-pihak The table below details the related parties of the
berelasi dengan Bank beserta sifat dari transaksi Bank along with the nature of transactions entered
yang dilakukan oleh Bank tersebut pada tahun into by the Bank during December 31, 2023 and
31 Desember 2023 dan 2022 (lanjutan): 2022 (continued):
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Nature of related party transactions
PT Pegadaian Entitas Anak dari Badan Usaha Milik Efek-Efek/Securities
Negara (BUMN)/ Subsidiary of State
Owned Enterprise (SOE)
PT BNI Asset Management Entitas Anak dari Badan Usaha Milik Surat Berharga yang Diterbitkan dan efek-efek/
Negara (BUMN)/ Subsidiary of State Securities issued and securities
Owned Enterprise (SOE)
PT Waskita Karya (Persero) Tbk Dalam pengendalian yang sama Efek-efek/ Securities
melalui pemerintah pusat RI/ Under
common control through the Central
Government of the Republic of
Indonesia
Peruri Properti Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah dan Garansi yang diterbitkan/Loans and
Owned Enterprise (SOE) sharia financing/receivables and
Guarantees issued
PT Waskita Beton Precast Tbk Entitas Anak dari Badan Usaha Milik Efek-efek/ Securities
Negara (BUMN)/ Subsidiary of State
Owned Enterprise (SOE)
PT BRI Manajemen Investasi Entitas Anak dari Badan Usaha Milik Efek-efek/ Securities
Negara (BUMN)/ Subsidiary of State
Owned Enterprise (SOE)
PT Pos Indonesia (Persero) Entitas Anak dari Badan Usaha Milik Garansi yang diterbitkan/
Negara (BUMN)/ Subsidiary of State Guarantees issued
Owned Enterprise (SOE)
PT Telkom Satelit Indonesia Entitas Anak dari Badan Usaha Milik Garansi yang diterbitkan/
Negara (BUMN)/ Subsidiary of State Guarantees issued
Owned Enterprise (SOE)
PT Inhutani V Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
Badan Pengelola Tabungan Perumahan Rakyat Dalam pengendalian yang sama Pinjaman dan Efek-Efek Subordinasi/
melalui pemerintah pusat RI/ Under Subordinated Loan and Securities
common control through the Central
Government of the Republic of
Indonesia
231
Page 628
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 43. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
Tabel di bawah menunjukkan rincian pihak-pihak The table below details the related parties of the
berelasi dengan Bank beserta sifat dari transaksi Bank along with the nature of transactions entered
yang dilakukan oleh Bank tersebut pada tahun into by the Bank during December 31, 2023 and
31 Desember 2023 dan 2022 (lanjutan): 2022 (continued):
Pihak-pihak berelasi/ Jenis hubungan/ Unsur transaksi pihak berelasi/
Related parties Type of relationship Nature of related party transactions
PT PP Urban Entitas Anak dari Badan Usaha Milik Garansi yang diterbitkan, Tagihan lain-lain,
Negara (BUMN)/ Subsidiary of State Kredit yang diberikan dan pembiayaan/piutang
Owned Enterprise (SOE) syariah / Guarantees issued, Other receivables,
Loans and sharia financing/receivables
PT Aviasi Pariwisata Indonesia (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
PT Bio Farma (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
PT Inka Multi Solusi Service Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State Syariah dan Tagihan lain-lain/Loans and sharia
Owned Enterprise (SOE) financing/receivables and Other receivables
PT PAL Indonesia (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah dan Garansi yang diterbitkan/Loans and
common control through the Central sharia financing/receivables and
Government of the Republic of Guarantees issued
Indonesia
PT Pengembangan Pariwisata Indonesia (Persero) Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
Perum Pengangkutan Penumpang Djakarta Dalam pengendalian yang sama Kredit yang diberikan dan pembiayaan/piutang
melalui pemerintah pusat RI/ Under syariah/Loans and sharia financing/receivables
common control through the Central
Government of the Republic of
Indonesia
PT Wika Realty Entitas Anak dari Badan Usaha Milik Kredit yang diberikan dan pembiayaan/piutang
Negara (BUMN)/ Subsidiary of State syariah/Loans and sharia financing/receivables
Owned Enterprise (SOE)
PT Wika Gedung Entitas Anak dari Badan Usaha Milik Tagihan lain-lain/Other receivables
Negara (BUMN)/ Subsidiary of State
Owned Enterprise (SOE)
PT Bahana TCW Investment Management Entitas Anak dari Badan Usaha Milik Efek-efek/Securities
Negara (BUMN)/ Subsidiary of State
Owned Enterprise (SOE)
Manajemen Kunci termasuk Direksi, Komisaris, Kredit yang Diberikan dan Pembiayaan/piutang
Komite Audit, Kepala Divisi dan Kepala Cabang/Key Hubungan pengendalian kegiatan Syariah, Simpanan dari Nasabah, dan Dana
Management including Director, Commissioner, perusahaan/ Control on company’s Syirkah Temporer/Loans and sharia
Audit Comittee, Head Division and Branch Manager activities financing/receivables, Deposit from Customers
and Temporary Syirkah Fund
232
Page 629
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 43. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
a. Transaksi dengan pihak berelasi karena a. Transactions with related parties due to
hubungan kepemilikan dengan pemerintah ownership relation with government of the
Republik Indonesia: Republic of Indonesia:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Aset Assets
Current accounts with
Giro pada bank lain (Catatan 6) 1.049.449 508.322 other banks (Note 6)
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain (Catatan 7) 61 61 and other banks (Note 7)
Efek-efek (Catatan 8) 3.851.105 850.059 Securities (Note 8)
Obligasi pemerintah (Catatan 9) 35.893.929 51.964.973 Government bonds (Note 9)
Kredit yang diberikan dan
pembiayaan/piutang syariah Loans and sharia financing/
(Catatan 11) 27.678.581 19.594.018 receivables (Note 11)
Tagihan akseptasi (Catatan 13) 68.746 131.356 Acceptance receivable (Note 13)
Tagihan lain-lain 106.385 61.169 Other Receivables
Total aset untuk pihak-pihak berelasi 68.648.256 73.109.958 Total assets to related parties
Cadangan kerugian penurunan Allowance for impairment losses
nilai dari pihak-pihak berelasi (1.227.528) (900.235) for related parties
Total dari aset pihak-pihak berelasi Total assets from related parties
- neto 67.420.728 72.209.723 - net
Persentase total aset pihak Percentage of total assets from
berelasi terhadap total aset 15,37% 17,96% related parties to total assets
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Liabilitas Liabilities
Simpanan dari nasabah Deposits from customers
(Catatan 18, 19 dan 20) 196.674.002 173.906.896 (Notes 18, 19 and 20)
Liabilitas Akseptasi (Catatan 22) 224.045 118.525 Acceptance payable (Note 22)
Surat-surat berharga
yang diterbitkan (Catatan 23) 5.868.525 4.355.008 Securities issued (Note 23)
Pinjaman yang diterima (Catatan 24) 22.453.290 17.455.685 Fund borrowings (Note 24)
Pinjaman Subordinasi dan Subordinated loan
efek-efek subordinasi (Catatan 25) 4.499.997 4.499.977 and securities (Note 25)
Total liabilitas untuk pihak-
pihak berelasi 229.719.859 200.336.091 Total liabilities to related parties
Persentase total liabilitas pihak Percentage of total liabilities from
berelasi terhadap total liabilitas 60,27% 57,01% related parties to total liabilities
233
Page 630
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 43. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
a. Transaksi dengan pihak berelasi karena a. Transactions with related parties due to
hubungan kepemilikan dengan pemerintah ownership relation with government of the
Republik Indonesia (lanjutan): Republic of Indonesia (continued):
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Dana Syirkah Temporer Temporary Syirkah Funds
Giro Mudharabah (Catatan 18) 11.271 11.897 Mudharabah current accounts (Note 18)
Tabungan Mudharabah (Catatan 19) 133.630 83.465 Mudharabah savings deposits (Note 19)
Deposito Mudharabah (Catatan 20) 8.899.072 7.631.970 Mudharabah time deposits (Note 20)
Total dana syirkah temporer Total temporary syirkah
untuk pihak-pihak berelasi 9.043.973 7.727.332 funds to related parties
Persentase total dana syirkah Percentage of total temporary syirkah
temporer berelasi terhadap funds related parties to total
dana syirkah temporer 33,37% 31,08% temporary syirkah funds
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pendapatan bunga dan Interest income and income
bagi hasil from profit sharing
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 490.024 282.311 and other banks
Efek-efek 299.741 216.020 Securities
Obligasi pemerintah 1.220.648 1.518.936 Government bonds
Kredit yang diberikan dan Loans and sharia financing/
pembiayaan/piutang syariah 1.195.910 1.081.237 receivables
Total pendapatan bunga dan Total interest income and income
bagi hasil dari pihak-pihak from profit sharing from
berelasi 3.206.323 3.098.504 related parties
Persentase terhadap total Percentage to total interest
pendapatan bunga dan bagi income and income from
hasil 11,34% 11,96% profit sharing
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pendapatan dari penerimaan kredit Income from recovery of
yang dihapusbukukan 374.257 - loans written-off
Persentase terhadap total pendapatan Percentage of total income from
dari penerimaan kredit yang recovery of loans
dihapusbukukan 40,06% - writtern off
234
Page 631
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 43. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
a. Transaksi dengan pihak berelasi karena a. Transactions with related parties due to
hubungan kepemilikan dengan pemerintah ownership relation with government of the
Republik Indonesia (lanjutan): Republic of Indonesia (continued):
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Beban bunga, bagi hasil Interest, profit sharing
dan bonus and bonus expenses
Simpanan dari nasabah 3.137.470 2.642.731 Deposits from customers
Simpanan dari bank lain 2.647 781 Deposits from other banks
Surat-surat berharga
yang diterbitkan 433.269 455.401 Securities issued
Pinjaman yang diterima 965.111 843.147 Fund borrowings
Efek- efek yang dijual Securities sold under
dengan janji dibeli kembali 34.593 4.894 repurchase agreement
Pinjaman subordinasi dan Subordinated loan and
efek-efek subordinasi 381.770 381.760 securities
Giro Mudharabah 18 181 Mudharabah current accounts
Tabungan Mudharabah 1.896 6.521 Mudharabah savings deposits
Deposito Mudharabah 149.498 80.613 Mudharabah time deposits
Total beban bunga dan bonus Total interest and bonus expenses
dari pihak berelasi 5.106.272 4.416.029 from related parties
Persentase terhadap total Percentage to total interest, profit
beban bunga, bagi hasil dan bonus 34,38% 40,48% sharing and bonus expense
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Penyisihan Kerugian Penurunan Nilai Provision for Impairment
Aset Keuangan dan Aset Losses on Financial and
Non Keuangan 803.278 - Non-financial Assets
Presentase terhadap total penyisihan Percentage to total provision for
Kerugian penurunan nilai aset impairment losses on financial
Keuangan dan aset non keuangan 21,33% - and non-financial assets
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Komitmen dan Kontinjensi pada Commitments and Contingencies
Rekening Administratif in Administrative Accounts
(Catatan 27) (Note 27)
Garansi yang diterbitkan 1.116.581 426.438 Guarantees issued
Irrevocable L/C yang masih berjalan 8.840 115.445 Outstanding irrevocable LCs
Total komitmen dan kontinjensi Total commitments
pada rekening administratif and contingencies in
dari pihak berelasi 1.125.421 541.883 administrative accounts
Presentase terhadap total komitmen Percentage to total commitments and
dan kontinjensi pada rekening contingencies in administrative
administratif 41,28% 43,35% accounts
235
Page 632
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 43. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
b. Transaksi dengan manajemen kunci (lanjutan) b. Transactions with key management personnel
(continued)
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Kredit yang diberikan dan piutang/ Loan and sharia
pembiayaan syariah (Catatan 11) 94.105 102.781 financing/receivables (Note 11)
Cadangan kerugian penurunan Allowance for impairment losses
nilai dari pihak-pihak berelasi (288) (374) for related parties
Total dari aset pihak-pihak berelasi Total assets from related parties
- neto 93.817 102.407 - net
Persentase terhadap total aset 0,02% 0,03% Percentage to total assets
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Liabilitas Liabilities
Simpanan dari nasabah Deposits from customers
(Catatan 18, 19 dan 20) 186.924 115.340 (Notes 18, 19 and 20)
Liabilitas imbalan kerja 288.487 268.476 Employee benefits liability
Total liabilities from key
Total liabilitas dari manajemen kunci 475.411 383.816 management personnel
Persentase terhadap total liabilitas 0,12% 0,11% Percentage to total liabilities
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Dana Syirkah Temporer Temporary Syirkah Funds
Giro Mudharabah (Catatan 18) 2.203 - Mudharabah current accounts (Note 18)
Tabungan Mudharabah (Catatan 19) 8.363 4.962 Mudharabah savings deposits (Note 19)
Deposito Mudharabah (Catatan 20) 9.297 5.221 Mudharabah time deposits (Note 20)
Total dana syirkah temporer Total temporary syirkah
untuk pihak-pihak berelasi 19.863 10.183 funds to related parties
Persentase total dana syirkah Percentage of total temporary syirkah
temporer berelasi terhadap funds related parties to total
dana syirkah temporer 0,07% 0,04% temporary syirkah funds
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Pendapatan bunga dan Interest income and income
bagi hasil from profit sharing
Kredit yang diberikan dan Loans and sharia financing/
pembiayaan/piutang syariah 6.821 6.929 receivables
Persentase terhadap total Percentage to total interest
pendapatan bunga dan bagi income and income from
hasil 0,02% 0,03% profit sharing
236
Page 633
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
43. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 43. TRANSACTIONS WITH RELATED PARTIES
(lanjutan) (continued)
b. Transaksi dengan manajemen kunci (lanjutan) b. Transactions with key management personnel
(continued)
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Beban bunga, bagi hasil Interest, profit sharing
dan bonus and bonus expenses
Simpanan dari nasabah 1.446 1.564 Deposits from customers
Dana Syirkah 402 168 Mudharabah savings deposits
Total beban bunga, Total interest, profit
bagi hasil, dan bonus 1.848 1.732 sharing and bonus expense
Persentase terhadap total beban Percentage to total interest, profit
bunga, bagi hasil, dan bonus 0,01% 0,03% sharing and bonus expense
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Imbalan jangka pendek: Short-term employee benefits:
Direksi (Catatan 1i) 161.529 131.671 Board of directors (Note 1i)
Dewan komisaris (Catatan 1i) 64.480 51.960 Board of commissioners (Note 1i)
Karyawan kunci lain 216.253 221.825 Other key employees
Imbalan pasca kerja: Post-employee benefits:
Karyawan kunci lain 200.829 182.874 Other key employees
Imbalan jangka Panjang lainnya: Other long term benefits:
Karyawan kunci lain 87.658 85.602 Other key employees
Total 730.749 673.932 Total
Persentase terhadap total beban Percentage to total salaries
gaji dan tunjangan karyawan 18,35% 16,08% and employee benefits
44. ASET DAN LIABILITAS MONETER DALAM MATA 44. ASSETS AND LIABILITIES DENOMINATED IN
UANG ASING FOREIGN CURRENCIES
Posisi Devisa Neto Net Open Position
Perhitungan Posisi Devisa Neto (PDN) didasarkan The Net Open Position (NOP) is calculated based on
pada Peraturan Bank Indonesia No. 5/13/PBI/2003 Bank Indonesia Regulation No. 5/13/PBI/2003
tanggal 17 Juli 2003 sebagaimana telah diubah dated July 17, 2003 which was fourth amended by
dengan perubahan keempat Peraturan Bank Bank Indonesia Regulation No. 17/5/PBI/2015
Indonesia No. 17/5/PBI/2015 tanggal 29 Mei 2015. dated May 29, 2015. Based on this regulation, the
Berdasarkan peraturan tersebut, Bank diwajibkan Bank is required to maintain Net Open Position ratio
untuk menjaga rasio PDN laporan posisi keuangan of the overall statement of financial position at a
dan secara keseluruhan maksimum 20% dari jumlah maximum of 20% of the total capital. The NOP is the
modal. PDN adalah penjumlahan nilai absolut yang sum of the absolute values, which are stated in
dinyatakan dalam Rupiah dari selisih bersih antara Rupiah, of the net difference between the assets
aset dan liabilitas dalam mata uang asing dan selisih and liabilities denominated in each foreign currency
bersih dari tagihan dan liabilitas komitmen dan and the net difference of the receivables and
kontinjensi yang dicatat dalam rekening administratif payables of both commitments and contingencies
yang didenominasi dalam setiap mata uang asing. recorded in the administrative accounts
denominated in each foreign currency.
237
Page 634
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
44. ASET DAN LIABILITAS MONETER DALAM MATA 44. ASSETS AND LIABILITIES DENOMINATED IN
UANG ASING (lanjutan) FOREIGN CURRENCIES (continued)
PDN Bank pada tanggal-tanggal 31 Desember The Bank’s NOP as of December 31, 2023 and 2022
2023 dan 2022: are as follows:
31 Desember/December 31, 2023
Posisi Devisa Neto/
Aset/Assets Liabilitas/Liabilities Net Open Position
Laporan posisi keuangan dan Statement of financial position
Rekening administratif and Administrative accounts
Dolar Australia 177.633 (20.421) 157.212 Australian Dollar
Dolar Amerika Serikat 30.741.381 (30.627.376) 114.005 United States Dollar
Yen Jepang 850.554 (759.435) 91.119 Japanese Yen
Pound Sterling Inggris 86.071 - 86.071 Great Britain Pound Sterling
Euro Eropa 81.632 (1.337) 80.295 European Euro
Dolar Singapura 39.205 (47.435) 8.230 Singapore Dollar
Renminbi 3.497 (19) 3.478 Renminbi
Dolar Hong Kong 371s - 371 Hong Kong Dollar
Ringgit Malaysia 303 - 303 Malaysian Ringgit
Riyal Arab Saudi 140 - 140 Saudi Arabian Riyal
541.224
Modal (Catatan 45) 31.230.282 Capital (Note 45)
Rasio PDN 1,73% NOP ratio
31 Desember/December 31, 2022
Posisi Devisa Neto/
Aset/Assets Liabilitas/Liabilities Net Open Position
Laporan posisi keuangan dan Statement of financial position
Rekening administratif and Administrative accounts
Dolar Amerika Serikat 7.622.973 (8.311.493) 688.520 United States Dollar
Yen Jepang 480.099 (808.933) 328.834 Japanese Yen
Dolar Singapura 36.865 (24.018) 12.847 Singapore Dollar
Dolar Australia 48.406 (4) 48.402 Australian Dollar
Renminbi 1.089 (8) 1.081 Renminbi
Ringgit Malaysia 292 (10) 282 Malaysian Ringgit
Euro Eropa 31.464 (328) 31.136 European Euro
Pound Sterling Inggris 63.405 (11) 63.394 Great Britain Pound Sterling
Dolar Hong Kong 97 - 97 Hong Kong Dollar
Riyal Arab Saudi 81 - 81 Saudi Arabian Riyal
1.174.674
Modal (Catatan 45) 28.168.457 Capital (Note 45)
Rasio PDN 4,17% NOP ratio
238
Page 635
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. RASIO KEWAJIBAN PENYEDIAAN MODAL 45. MINIMUM REQUIRED CAPITAL ADEQUACY
MINIMUM (KPMM) RATIO (CAR)
Bank secara aktif mengelola modalnya sesuai The Bank actively manages its capital in accordance
dengan peraturan yang berlaku. Tujuan utamanya with the regulatory requirements. The primary
adalah untuk memastikan bahwa setiap saat Bank objective of which is to ensure that the Bank, at all
dapat menjaga kecukupan modalnya untuk times, maintains adequate capital to cover inherent
menutup risiko bawaan (inherent risks) pada risks to its banking activities without prejudice to
kegiatan perbankan tanpa mengurangi optimalisasi optimizing shareholder’s value.
nilai pemegang saham.
KPMM pada tanggal 31 Desember 2023 dan 2022 CAR on December 31, 2023 and 2022 was
dihitung berdasarkan Peraturan Otoritas Jasa calculated based on Otoritas Jasa Keuangan (OJK)
Keuangan (POJK) No. 27/POJK.03/2022, POJK No. 27/POJK.03/2022, POJK No. 34/POJK.03/2016
No.34/POJK.03/2016 dan POJK No. and POJK No. 11/POJK.03/2016 concerning the
11/POJK.03/2016 tentang Kewajiban Penyediaan Minimum Capital Requirement for Commercial
Modal Minimum Bank Umum. Banks.
Berdasarkan POJK No. 27/POJK.03/2022 tentang Based on POJK No. 27/POJK.03/2022 concerning
Perubahan Kedua atas POJK of Second Change Regulation No.
No.11/POJK.03/2016 tentang Kewajiban 11/POJK.03/2016 concerning the Minimum Capital
Penyediaan Modal Minimum Bank Umum, PBI No. Requirement for Commercial Banks, PBI No.
17/22/PBI/2015 tentang Kewajiban Pembentukan 17/22/PBI/2015 concerning the Establishment of
Countercyclical Buffer dan POJK No. Countercyclical Buffer Requirement, and POJK
46/POJK.03/2015 tentang Penetapan Systemically No. 46/POJK.03/2015 concerning the
Important Bank dan Capital Surcharge, Bank Determination of Systemically Important Bank and
diwajibkan membentuk tambahan modal sebagai Capital Surcharge, the Bank is required to form
penyangga (buffer) yang berlaku secara bertahap additional capital as a buffer that apply in stages
mulai 1 Januari 2016. Pembentukan modal buffer starting on January 1, 2016. The establishment of
yaitu Capital Conservation Buffer, Countercyclical buffer capital consists of Capital Conservation
Buffer dan Capital Surcharge untuk D-SIB yang Buffer, Countercyclical Buffer, and Capital
wajib dibentuk berdasarkan persentase tertentu Surcharge for D-SIB which shall be established
dari Aset Tertimbang Menurut Risiko (ATMR) based on a percentage of Risk Weighted Assets
masing-masing sebesar 2,50%, 0,00% dan 1,00%. (RWA) of 2.50%, 0.00% and 1.00%, respectively.
Berdasarkan POJK No 48/POJK.03/2020 tanggal 1 Based on POJK No. 48/POJK.03/2020 as of
Desember 2020 tentang Perubahan atas POJK December 1, 2020 concerning the amendments of
No.11/POJK.03/2020 tanggal 27 Mei 2020, untuk POJK No.11/POJK.03/2020 dated May 27, 2020
kebijakan relaksasi dalam rangka mendukung for relaxation policy in order to support the national
program pemulihan ekonomi nasional sektor economic recovery program of the banking sector,
perbankan, bahwa kewajiban pemenuhan Capital that the obligation to fulfill the Capital Conservation
Conservation Buffer dalam komponen modal Buffer in the capital component is removed until
ditiadakan sampai dengan 31 Maret 2022. March 31, 2022.
Berdasarkan profil risiko Bank masing-masing per Based on the risk profile as of December 31, 2023
31 Desember 2023 dan 2022, yaitu low to and 2022, respectively, which are both low to
moderate, maka rasio kecukupan modal (KPMM) moderate, the minimum CAR for
minimum per 31 Desember 2023 dan 2022 December 31, 2023 and 2022, is set at 9% to less
ditetapkan masing-masing sebesar 9% sampai than 9%, respectively.
dengan 9%.
Penentuan kepatuhan Bank terhadap peraturan The determination of the Bank's compliance with
dan rasio yang berlaku didasarkan pada peraturan regulations and applicable ratios are based on the
praktik akuntansi yang berbeda dalam beberapa accounting rules which is differ in several aspects
hal dengan Standar Akuntansi Keuangan di with the Financial Accounting Standards in
Indonesia. Indonesia.
239
Page 636
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
45. RASIO KEWAJIBAN PENYEDIAAN MODAL 45. MINIMUM REQUIRED CAPITAL ADEQUACY
MINIMUM (KPMM) (lanjutan) RATIO (CAR) (continued)
Pada tanggal-tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the Bank has
Bank telah memenuhi rasio sesuai yang fulfilled the required ratios of Bank Indonesia
disyaratkan Bank Indonesia dan/atau Otoritas Jasa and/or Financial Services Authority for the CAR.
Keuangan untuk KPMM.
Perhitungan KPMM Bank pada tanggal The computation of the Bank’s CAR as of December
31 Desember 2023 dan 2022 adalah sebagai 31, 2023 and 2022 follows:
berikut:
31 Desember/ 31 Desember/
December 31, 2023 December 31, 2022
Modal inti a 27.154.078 22.533.407 Core Capital
Modal pelengkap Supplementary Capital
(Maksimal 100% dari (Maximum of 100% of
modal inti) b 4.076.204 5.635.050 Core Capital)
Modal pelengkap tambahan Additional supplementary
yang dialokasikan capital allocated
untuk mengantisipasi for anticipation
risiko pasar c - - of market risk
Jumlah Modal Inti dan Total Core Capital and
Modal Pelengkap d=a+b 31.230.282 28.168.457 Supplementary Capital
Jumlah modal inti, modal Total core capital,
pelengkap dan modal supplementary
pelengkap tambahan capital and additional
yang dialokasikan supplementary
untuk mengantisipasi capital allocated for
risiko pasar e=c+d 31.230.282 28.168.457 anticipation of market risk
Penyertaan f - - Investment
Jumlah modal untuk Total capital
risiko kredit g=d-f 31.230.282 28.168.457 for credit risk
Jumlah modal untuk risiko Total capital for credit
kredit dan risiko pasar h=e-f 31.230.282 28.168.457 risk and market risk
Aset tertimbang menurut Risk weighted assets
risiko kredit i 136.691.761 114.318.357 credit risk
ATMR untuk risiko pasar j 942.326 1.373.299 RWA for market risk
ATMR untuk risiko operasional k 17.956.060 23.938.858 RWA for operational risk
Jumlah ATMR untuk risiko
kredit dan risiko Total RWA for credit risk and
operasional l=i+k 154.647.821 138.257.215 operational risk
Jumlah ATMR untuk risiko RWA for Credit Risk,
kredit, risiko operasional Operational Risk and
dan risiko pasar m=i+j+k 155.590.147 139.630.514 market risk
CAR untuk risiko kredit CAR for credit risk
dan risiko operasional n=g/l 20,19% 20,37% and operational risk
CAR untuk risiko kredit CAR for credit risk
risiko operasional, Operational risk and
dan risiko pasar o=h/m 20,07% 20,17% market risk
CAR Minimum yang
Diwajibkan 9% 9% Minimum CAR
240
Page 637
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO 46. RISK MANAGEMENT
Bank portofolio asetnya didominasi oleh Kredit The bulk of the Bank’s loan portofolio consists of
Pemilikan Rumah (KPR) yang dipengaruhi oleh mortgage loans (KPR) that are affected by changes
adanya perubahan iklim bisnis eksternal seperti in the external business environment such as
inflasi dan tingkat BI rate. Upaya meminimalkan inflation and the BI rate. Efforts to minimize the
dampak negatif tersebut dilakukan dengan negative impact is being done through risk
pengelolaan risiko secara day to day risk management activities on a daily basis, with the
management activities, dengan berlandaskan principles of Good Corporate Governance (GCG) as
prinsip Good Corporate Governance (GCG) untuk the basis to ensure that all the processes and
memastikan seluruh proses dan mekanisme yang mechanisms in connection to achieve the Bank’s
terjadi dalam mencapai tujuan perusahaan, objectives, to prevent the bank from deviations and
mencegah perusahaan dari penyimpangan dan risks that can lead to failure in achieving corporate
risiko yang dapat mengakibatkan kegagalan objectives. The principle of prudence is the basis of
pencapaian tujuan perusahaan, serta berlandaskan risk management activities to ensure the healthy
prinsip kehati-hatian untuk memastikan growth of the Bank's performance and sustainability.
pertumbuhan kinerja Bank yang sehat dan
berkesinambungan.
Sebagai tindak lanjut penerapan Pilar 1 Basel II, As a follow up to the implementation of Pillar 1 of
Bank telah mengimplementasikan pengukuran Basel II, the Bank has implemented a credit risk
risiko kredit dengan menggunakan Standardized measurement using the Standardized Approach in
Approach sesuai dengan SEOJK No. accordance with SEOJK No.24/SEOJK.03/2021
24/SEOJK.03/2021 tanggal 7 Oktober 2021 tentang dated in Oct 7, 2021 regarding the Guidelines for
Perhitungan Aset Tertimbang Menurut Risiko untuk Calculation of Risk Weighted Assets (RWA) for
Risiko Kredit dengan Menggunakan Pendekatan Credit Risk by using Standardized Approach. Apart
Standar Bagi Bank Umum. Selain dari itu Bank juga from that, the Bank has been calculating the
telah melakukan perhitungan kebutuhan modal minimum capital requirements using the
minimum dengan menggunakan Standardized Standardized Approach for operational risk in
Approach sesuai dengan SEOJK No. accordance with SEOJK No. 6/SEOJK.03/2020
6/SEOJK.03/2020 tanggal 29 April 2020 tentang dated in April 29, 2020 regarding the calculation of
Perhitungan Aset Tertimbang Menurut Risiko untuk risk weighted assets (RWA) for Operational Risk.
Risiko Operasional dengan Menggunakan The use of Standardized Method for market risk are
Pendekatan Standar Bagi Bank Umum. in accordance with SEOJK No. 38/SEOJK.03/2016
Penggunaan Standardized Model untuk risiko pasar dated in September 8, 2016 regarding the
sesuai dengan SEOJK No. 38/SEOJK.03/2016 Guidelines for the Use of Standardized Method in
tanggal 8 September 2016 perihal Pedoman the Calculation of Capital Adequacy Ratio on
Penggunaan Metode Standar dalam Perhitungan Market Risk for Commercial Banks.
Kewajiban Penyediaan Modal Minimum Bank
Umum dengan Memperhitungkan Risiko Pasar.
Guna melengkapi pengukuran risiko khususnya In measuring risks, particularly market risk and
risiko pasar dan risiko likuiditas, Bank melakukan liquidity risk, the Bank conducts stress testing using
stress test dengan worst case scenario. Selain worst case scenario in addition to scenario analysis
melakukan scenario analysis terhadap aktivitas of the Bank's activities as a whole. The Bank also
bank secara keseluruhan, Bank juga melakukan performs scenario analysis on specific activities,
scenario analysis terhadap aktivitas tertentu, especially new activity, which could potentially
khususnya aktivitas baru, yang berpotensi increase the interest rate risk exposure. Currently,
meningkatkan eksposur risiko suku bunga. Stress the stress tests conducted by the Bank is focused on
Test yang dilakukan oleh Bank fokus pada 3 (tiga) 3 (three) types of risks, namely, credit risk, market
jenis risiko yaitu risiko kredit, risiko pasar dan risiko risk (including interest rate risk) and liquidity risk.To
likuiditas. Untuk menyempurnakan pengukuran improve the measurement of market risk, liquidity
risiko khususnya risiko pasar, risiko likuiditas dan risk and credit risk, the Bank conduct stress test on
risiko kredit, Bank melakukan stress test terhadap worst case scenario as regulated in Director Circular
worst case scenario sebagaimana diatur dalam SE Letter No. 21/SE/DIR/ERMD/2019 dated in May 15,
Direksi No. 21/SE/DIR/ERMD/2019 tanggal 15 Mei 2019 regarding The Guidelines of Implementation
2019 perihal Petunjuk Pelaksanaan Stress Testing for Stress Testing with a minimum frequency of 1
dengan frekuensi minimal 1 (satu) tahun sekali (one) year for credit risk and market risk and
untuk risiko kredit dan risiko pasar serta per triwulan quarterly for liquidity risk.
untuk risiko likuiditas.
241
Page 638
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Bank melakukan stress testing secara berkala untuk The Bank conducts periodic stress testing to assess
menilai kecukupan modal dalam hal terjadinya capital adequacy in anticipation of the occurrence of
kejadian-kejadian risiko yang bersifat ekstrim atau risk events that are extreme or catastrophic. Stress
catastrophe. Stress Testing Risiko Likuiditas telah Testing for liquidity risk has been carried out 4 times,
dilakukan sebanyak 4 kali yaitu disampaikan melalui which is submitted through the Risk Profile report for
laporan Profil Risiko Triwulan I/2023, Triwulan Quarter I/2023, Quarter II/2023, Quarter III/2023 and
II/2023, Triwulan III/2023 dan Triwulan IV/2023. Quarter IV/2023. Market Risk and Credit Risk Stress
Stress Testing Risiko Kredit dan Risiko Pasar Testing is conducted at least once a year and
dilakukan sedikitnya sekali dalam satu tahun dan conducted once in 2023 and the report will be
dilakukan sebanyak 1 kali dimana pelaporan tahun submitted to the OJK.
2023 akan disampaikan kepada OJK.
Manajemen Risiko Kredit dalam kondisi Pandemi Credit Risk Management during the COVID-19
COVID-19 untuk mendukung upaya pemerintah Pandemic: In order to support the government's
dalam mempertahankan stabilitas ekonomi, Bank efforts to maintain economic stability, the Bank has
telah menyiapkan kebijakan restrukturisasi kredit prepared a credit restructuring policy for debtors
bagi debitur yang terdampak COVID-19 melalui affected by COVID-19 through Internal Regulations
Ketentuan Internal baik berupa Surat Edaran in the form of a Directors Circular and Directors
maupun Surat Keputusan Direksi sebagai Kebijakan Decree as a Countercyclical Policy in handling The
Countercyclical Dampak Penyebaran COVID-19 Impact of the Spread of COVID-19 which was
yang diberlakukan sejak tanggal 24 Maret 2020. effective on March 24, 2020. The policy has
Dalam kebijakan tersebut telah diatur kriteria debitur stipulated criteria for debtors and business sectors
dan sektor usaha terdampak COVID-19 yang dapat affected by COVID-19 that can be restructured.
dilakukan restrukturisasi. Relaksasi dilakukan Relaxation is allowed specifically for debtors and
khusus untuk debitur dan sektor yang terdampak sectors affected by COVID-19 by referring to POJK
COVID-19 dengan mengacu pada POJK No. Number 11/POJK.03/2020 which was updated by
11/POJK.03/2020 yang diperbaharui POJK No. POJK No. 17/POJK.03/2021 and POJK Number
17/POJK.03/2021 dan POJK No. 48/POJK.03/2020, 48/POJK.03/2020, Regulation of the Coordinating
Peraturan Menko Perekonomian No. 6/ 2020 dan Minister for Economic Affairs Number 6/2020 and
ketentuan internal Bank. Selain itu, pengambilan Bank BTN internal regulations. In addition, decision
keputusan dilakukan dengan prinsip four eyes yang making is carried out using the four eyes principle
melibatkan Satuan Kerja Bisnis dan Satuan Kerja which involves the Business Work Unit and Retail
Pengelola Risiko Kredit Ritel maupun Satuan Kerja Credit Risk Management Work Unit and Commercial
Pengelola Risiko Kredit Komersial untuk menjaga Credit Risk Management Work Unit to maintain the
prinsip kehati-hatian. Bank telah menyusun skema principle of prudence. The bank has created a
restrukturisasi dengan pola penundaan pembayaran restructuring scheme with a pattern of postponing
kewajiban kredit. Dalam upaya mitigasi terjadi risiko payment of credit obligations. In efforts to mitigate
kredit. Bank memperketat analisa bagi debitur yang credit risk occurs. The Bank will tighten the
mengajukan permohonan restrukturisasi dan assessment for debtors who apply for restructuring
meminimalisasi risiko pemberian restrukturisasi and minimize the risk of restructuring that is not right
yang tidak tepat sasaran serta untuk menghindari on target and to avoid moral hazard. The stimulus
moral hazard. Pemberian stimulus hanya dapat can only be given to debtors who meet the criteria
diberikan kepada debitur yang memenuhi kriteria set by the Bank. Determination of debtors who meet
yang ditetapkan oleh Bank. Penetapan debitur yang these criteria also involves the Risk Management
memenuhi kriteria tersebut juga melibatkan Satuan Unit as an independent party. In the implementation
Kerja Manajemen Risiko (unit risk management) of providing stimulus and to avoid free riders (moral
sebagai pihak yang independen. Dalam hazard), Bank BTN always refers to regulations and
pelaksanaan pemberian stimulus dan untuk follows good corporate governance (GCG).
mengindari adanya free rider (moral hazard), Bank
BTN selalu mengacu pada regulasi dan mengikuti
tata kelola yang baik (GCG).
242
Page 639
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Dengan diterapkannya kebijakan tersebut The implementation of this policy is expected to help
diharapkan debitur-debitur Bank yang terdampak Bank’s debtors who are affected by COVID-19
pandemi COVID-19 dapat terbantu, sehingga pandemic, so that the quality of the Bank's portfolio
kualitas portfolio Bank dapat tetap dijaga dengan can be well maintained. In the ongoing COVID-19
baik. Dalam kaitan dengan kondisi Pandemi COVID- pandemic, the Bank made several adjustments to
19 yang tengah berlangsung, Bank melakukan the credit monitoring process and mechanism, both
sejumlah penyesuaian pada proses dan mekanisme for debtors as an individual and portfolios. This
monitoring kredit, baik terhadap debitur secara adjustment is made for the purposes that monitoring
individual maupun portofolio. Sejumlah penyesuaian results can always provide early warning signals and
ini dilakukan agar hasil monitoring senantiasa dapat determine risk mitigation to be effective in
memberikan early warning signal dan penetapan maintaining credit quality during the pandemic
mitigasi risiko dapat tepat guna dalam menjaga period. Adjustments to the credit monitoring
kualitas kredit selama masa pandemi. Penyesuaian mechanism are carried out through watchlist
mekanisme monitoring kredit dilakukan melalui analysis of all debtors, especially debtor entities that
analisa watchlist terhadap seluruh debitur terutama are in the business sector affected by COVID-19
entitas debitur yang berada pada sektor usaha with reference to POJK Number 48 /POJK.03/2020
terdampak COVID-19 dengan mengacu pada POJK and the Bank's internal regulations. Debtors that
No. 48 /POJK.03/2020 dan ketentuan internal Bank. have the potential to experience a decline in
Debitur yang berpotensi mengalami penurunan performance must be monitored with an action plan
kinerja wajib dipantau dengan rencana action plan that is monitored for its implementation on an
yang dipantau pelaksanaannya secara ongoing basis, in addition to controlling credit
berkelanjutan, selain itu pengendalian pencairan disbursement of debtors who are experiencing credit
kredit terhadap debitur yang mengalami restructuring (especially those through the National
restrukturisasi kredit (terutama yang melalui skema Economic Stimulus scheme POJK Number 11/
Stimulus Perekonomian Nasional POJK No. POJK.03/2020) therefore restructuring objectives
11/POJK.03/2020) sehingga tujuan restrukturisasi can be achieved efficiently. Credit Risk Management
dapat dicapai dengan tepat guna. Manajemen conducts a review as a treatment for restructured
Risiko Kredit melakukan reviu sebagai perlakuan debtors who are affected by covid19 in order to
debitur restrukturisasi yang terdampak pandemi minimize the occurrence of defaults for the Bank, as
Covid-19 agar dapat meminimalisasi terjadinya well as a projection analysis of the condition of the
default bagi Bank, serta dilakukan analisa proyeksi Covid-19 restructured debtor as a precautionary
terhadap kondisi debitur sebagai langkah antisipasi measure for the Bank by still referring to applicable
Bank, dengan tetap mengacu pada peraturan government and regulatory regulations. For the
pemerintah dan regulator yang berlaku. Terhadap debtor restructuring scheme, the Bank made several
skema restrukturisasi debitur, Bank melalukan adjustments to the provisions of the credit
sejumlah penyesuaian ketentuan proses restructuring process by referring to POJK Number
restrukturisasi kredit dengan mengacu pada POJK 48 /POJK.03/2020 and internal policies related to
No. 48 /POJK.03/2020 dan kebijakan internal terkait providing economic stimulus for debtors affected by
dengan pemberian stimulus perekonomian bagi the spread of COVID-19. The adjustment of
debitur yang terkena dampak penyebaran COVID- restructuring provisions through economic stimulus
19. Adapun penyesuaian ketentuan restrukturisasi includes: criteria for restructuring debtors, business
melalui stimulus perekenomian mencakup: kriteria sectors affected by COVID-19, restructuring
debitur restrukturisasi, sektor usaha yang mechanisms and schemes, decision authority,
terdampak COVID-19, mekanisme dan skema determination of credit quality and reporting to
restrukturisasi, kewenangan memutus, penetapan regulators. Adjustments to the provisions of the
kualitas kredit serta pelaporan kepada regulator. credit restructuring process affected by COVID-19
Penyesuaian ketentuan proses restrukturisasi kredit are expected to be able to help Bank debtors and
terdampak COVID-19 ini diharapkan dapat the quality of the Bank's credit portfolio is always well
membantu debitur Bank serta kualitas portfolio maintained.
kredit Bank senantiasa terjaga dengan baik.
243
Page 640
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Dalam rangka meningkatkan dan mengoptimalkan In order to improve and optimize services to the
pelayanan kepada masyarakat khususnya dalam public, especially in the Commercial and Corporate
bisnis Commercial dan Corporate Loan serta Loan business, as well as to increase Bank revenue
meningkatkan pendapatan Bank dapat melalui through the provision of Credit Line facilities to Non-
pemberian fasilitas Credit Line kepada Non Financial Institutions. In the process of granting
Lembaga Keuangan. Dalam proses pemberian Credit Line Facilities for Non-Financial Institutions,
Fasilitas Credit Line kepada Non Lembaga the credit risk management unit has been involved,
Keuangan sudah melibatkan unit manajemen risiko starting from data collection to the decision process
kredit mulai dari pengumpulan data hingga proses for granting Credit Line Facilities for Non-Financial
keputusan pemberian Fasilitas Credit Line kepada Institutions. The results of the limit determination of
Non Lembaga Keuangan. Hasil penetapan limit Credit Line facilities to Counterparties are based on
fasilitas Credit Line kepada Counterparty didasarkan analysis of legal aspects, company ratings,
atas analisa aspek legal, rating perusahaan, aspek management aspects, financial aspects, industrial
manajemen, aspek keuangan, aspek industri, aspek aspects, marketing aspects, and collateral aspects.
pemasaran, dan aspek agunan. Manajemen Risiko Market Risk Management also monitors
Pasar juga melakukan pengawasan transaksi transactions on Credit Line facility limits for Non-
terhadap limit fasilitas Credit Line kepada Non Financial Institutions on a daily basis.
Lembaga Keuangan secara harian.
Struktur Manajemen Risiko Risk Management Structure
Tata kelola risiko Bank yang berlandaskan prinsip The Bank’s risk governance, which is based on the
GCG terwujud dari terlibatnya seluruh organ Bank principles of GCG, involves the entire Bank in
dalam pengelolaan manajemen risiko. Hal ini dapat managing risks. This can be seen in the composition
dilihat dari susunan organisasi manajemen risiko of the Bank's risk management organizational
Bank. Dewan Komisaris dan Direksi bertanggung structure. The Board of Commissioners (BOC) and
jawab untuk memastikan penerapan Manajemen Board of Directors (BOD) are responsible for
Risiko telah memadai sesuai dengan karakteristik, ensuring the proper implementation of risk
kompleksitas dan profil risiko Bank. Dewan management in accordance to the characteristics,
Komisaris dan Direksi berperan aktif pada proses complexity and risk profile of the Bank. The BOC and
manajemen risiko dalam rangka memitigasi risiko BOD play an active role in the risk management
Bank melalui Kualitas Penerapan Manajemen Risiko process in order to mitigate the risk of the Bank
yang meliputi tata kelola risiko, kerangka through Quality of Risk Management
manajemen risiko, proses manajemen risiko, Implementation which covers risk governance, risk
kecukupan sumber daya manusia, dan kecukupan management framework, risk management process,
sistem informasi manajemen risiko, serta kecukupan the adequacy of human resources and risk
sistem pengendalian risiko. management information systems, as well as the
adequacy of risk management systems.
244
Page 641
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Struktur Manajemen Risiko (lanjutan) Risk Management Structure (continued)
Komite Pemantau Risiko Risk Monitoring Committee
Komite Pemantau Risiko bertugas dan bertanggung The Risk Monitoring Committee is responsible for
jawab dalam memberikan rekomendasi kepada providing recommendations to the Board of
Dewan Komisaris dengan melakukan evaluasi atas Commissioners by evaluating the Bank's risk
pedoman kebijakan manajemen risiko Bank (Risiko management policy guidelines (Credit Risk, Market
Kredit, Risiko Pasar, Risiko Likuiditas, Risiko Risk, Liquidity Risk, Operational Risk, Strategic
Operasional, Risiko Hukum, Risiko Stratejik, Risiko Risk, Compliance Risk and Reputational Risk),
Kepatuhan dan Risiko Reputasi), melakukan evaluating according to the policy guidelines and
evaluasi kesesuaian antara pedoman kebijakan monitoring the duties of Risk Management
manajemen risiko dengan pelaksanaannya dan Comittee. In carrying out its duties, the Risk
melakukan pemantauan serta mengevaluasi Monitoring Committee with the Enterprise Risk
pelaksanaan tugas Komite Manajemen Risiko. Management Division regularly discuss issues
Dalam melaksanakan tugas dan tanggung about Risk Profile, Bank Soundness Level,
jawabnya, Komite Pemantau Risiko mengadakan Recovery Plan and other matters related to Bank
rapat dengan Enterprise Risk Management Division risk management including reviewing the Risk
secara berkala membahas isu-isu terkini, Profil Management Policy Guidelines in which there are
Risiko Triwulanan, Tingkat Kesehatan Bank, Risk Appetite and Risk Tolerance Bank.
Recovery Plan dan hal-hal yang terkait dengan
manajemen risiko Bank termasuk ikut mereview
Pedoman Kebijakan Manajemen Risiko yang
didalamnya terdapat Risk Appetite dan Risk
Tolerance Bank.
Komite Manajemen Risiko Risk Management Committee
Komite Manajemen Risiko (KMR) berperan aktif The Bank’s Risk Management Committee (RMC) is
dalam memberikan pertimbangan-pertimbangan actively involved in providing advice on the inherent
terhadap risiko yang melekat pada kebijakan yang risks associated to new policies to be established by
akan ditetapkan Direksi maupun memberikan the BOD and providing evaluation to the regulations
evaluasi terhadap ketentuan-ketentuan yang dinilai that are considered to be outdated and require
kurang sesuai dengan perkembangan terkini dan updating. The RMC is also actively involved in
perlu dilakukan penyesuaian. KMR terlibat secara conducting risk measurement of the risks
aktif dalam melakukan penilaian risiko yang melekat associated to new products and/or services to
pada setiap produk dan/atau jasa/aktivitas baru enable the Bank to take the necessary mitigating
sehingga Bank dapat melakukan langkah-langkah actions. The RMC may evaluate the Risk
mitigasi yang diperlukan. Selain itu apabila Management Policy Guidelines, if necessary.
dipandang perlu, KMR dapat melakukan evaluasi
terhadap Pedoman Kebijakan Manajemen Risiko
(PKMR).
Satuan Kerja Manajemen Risiko Risk Management Division
Enterprise Risk Management Division (ERMD) Enterprise Risk Management Division (ERMD) is a
merupakan Satuan Kerja Manajemen Risiko Risk Management Working Unit (RMWU) at the
(SKMR) pada Bank, dipimpin oleh seorang Kepala Bank, led by a Division Head that is responsible
Divisi yang bertanggung jawab langsung kepada directly to the Enterprise Risk Management, Big
Direktur Enterprise Risk Management, Big Data & Data & Analytics Director. The organizational
Analytics. Struktur organisasi Enterprise Risk structure of the ERMD consists of the Market Risk
Management Division terdiri dari Market Risk Management Department, Credit Portofolio Risk
Management Department, Credit Portofolio Risk Management Department, Operational Risk
Management Department, Operational Risk Management Department, Integrated Risk
Management Department, Integrated Risk Management Department dan Quality Assurance &
Management Department dan Quality Assurance & Control.
Control.
245
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Struktur Manajemen Risiko (lanjutan) Risk Management Structure (continued)
Market Risk Management Department berfungsi Market Risk Management Department is
untuk melakukan pengelolaan Risiko Pasar dan responsible for managing market risk and liquidity
Risiko Likuiditas. Fungsi Credit Risk Management risk. Credit Risk Management Department is
Department melakukan pengelolaan Risiko Kredit, responsible for credit risk management, while
Operational Risk Management Department Operational Risk Management Department is
berfungsi mengelola Risiko Operasional, Risiko responsible for managing operational risk,
Kepatuhan, Risiko Reputasi dan Risiko Hukum compliance risk, reputational risk and legal risk and
sedangkan Integrated Risk Department berfungsi Integrated Risk Management responsible for
mengelola Risiko Stratejik, Setiap Departement strategik risk. The Department Head is assisted by
Head dibantu oleh Unit Policy & Procedure dan Unit Policy & Procedure Unit and Assessment &
Assessment & Measurement. Measurement Unit.
Bank telah memiliki panduan kebijakan di bidang The Bank’s risk management policies are formalized
manajemen risiko yaitu Pedoman Kebijakan in the RMPM. RMPM sets out the minimum
Manajemen Risiko (PKMR) di mana di dalamnya requirements based on Bank Indonesia regulations.
telah mencakup ketentuan-ketentuan minimal yang A regular review is conducted on internal policies to
disyaratkan di dalam Peraturan Bank Indonesia. comply with the prevailing regulations from
Pengkajian ulang terhadap kebijakan internal juga regulatory bodies. Gap analysis are performed and
dilakukan agar sesuai dengan ketentuan terkini dari best practices are applied to enhance the quality of
regulator dengan melakukan gap analysis serta the risk management implementation.
mengakomodasi best practices yang lazim
digunakan untuk meningkatkan kualitas penerapan
manajemen risiko.
Kebijakan dan Prosedur Pengelolaan Risk Management Policies and Procedures
Manajemen Risiko
Sistem informasi manajemen risiko pada tahap awal The Bank also performs risk management on
difokuskan pada pengumpulan dan perbaikan information systems which focuses on risk database
database risiko yang diharapkan dapat collection and improvement. The data is gradually
dikembangkan dan diaplikasikan ke dalam sistem developed and applied in the information technology
teknologi informasi secara bertahap agar proses system so that risk measurement and monitoring
pengukuran risiko dan pemantauan risiko dapat can be integrated into the Bank’s risk management
dilakukan secara terintegrasi dan dapat disajikan on a timely basis.
secara tepat waktu.
Profil Risiko Risk Profile
Sesuai dengan POJK No. 18/POJK.03/2016 tanggal In accordance with POJK No.18/POJK.03/2016
16 Maret 2016 dan SE OJK No. 34/SEOJK.03/2016 dated March 16, 2016 and SE OJK No.
tanggal 1 September 2016 tentang Penerapan 34/SEOJK.03/2016 dated September 1, 2016
Manajemen Risiko Bagi Bank Umum, ERMD regarding on Risk Management for Commercial
menyampaikan laporan profil risiko kepada Otoritas Banks, ERMD submits on a quarterly basis a risk
Jasa Keuangan per triwulan yang memuat tentang profile report to the Financial Services Authority,
eksposur risiko kredit, risiko pasar, risiko likuiditas, which contains exposure to credit risk, market risk,
risiko operasional, risiko kepatuhan, risiko hukum, liquidity risk, operational risk, compliance risk, legal
risiko reputasi dan risiko stratejik. Selanjutnya risk, reputational risk and strategic risk.
berdasarkan POJK No. 4/POJK.03/2016 tanggal Furthermore, based on POJK No. 4/POJK.03/2016
26 Januari 2016 dan SEOJK No.14/SEOJK.03/2017 dated January 26, 2016 and SEOJK No.
tanggal 17 Maret 2017 tentang Penilaian Tingkat 14/SEOJK.03/2017 dated March 17, 2017 regarding
Kesehatan Bank Umum, meliputi penilaian faktor a Bank’s health level, the assessment of the risk
profil risiko yang meliputi penilaian terhadap risiko profile will cover the inherent risk and quality of risk
inheren dan kualitas penerapan manajemen risiko management implementation through the
dalam aktivitas operasional Bank. operational activities of the Bank.
246
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
Secara umum, sesuai dengan penilaian secara self In general, in accordance with the self-assessment
assessment Profil Risiko Bank triwulan IV tahun of the Bank's Risk Profile for the fourth quarter of
2023 diupayakan tetap berada pada tingkat Low to 2023, it is strived to be at the Low to Moderate level,
Moderate yang tercermin dari tingkat risiko inherent which is reflected in the moderate inherent risk level
moderate dan tingkat kualitas penerapan and satisfactory level of quality of risk management
manajemen risiko dengan peringkat satisfactory. implementation. Inherent risks include business
Risiko Inheren meliputi strategi bisnis, karakteristik strategy, business characteristics, complexity of
bisnis, kompleksitas produk dan aktivitas Bank, products and activities of the Bank, the industry in
industri dimana Bank melakukan kegiatan usaha, which the Bank conducts business, as well as
serta kondisi makro ekonomi. Kualitas Penerapan macroeconomic conditions. The quality of risk
Manajemen Risiko meliputi tata kelola risiko, management implementation covers risk
kerangka manajemen risiko, proses manajemen governance, risk management framework, risk
risiko, kecukupan sumber daya manusia, dan management process, the adequacy of human
kecukupan sistem informasi manajemen risiko, serta resources and risk management information
kecukupan sistem pengendalian risiko. systems, as well as the adequacy of the risk
management system.
Risiko Kredit Credit Risk
Pengelolaan risiko kredit merupakan bagian dari Credit risk management is part of the overall risk
pengelolaan manajemen risiko secara keseluruhan, management, which is defined in Bank Indonesia
yang mengacu pada Peraturan Bank Indonesia Regulation (PBI) No. 11/25/PBI/2009 dated July 1,
(PBI) No. 11/25/PBI/2009 tanggal 1 Juli 2009 2009 regarding the Amendment to Bank Indonesia
tentang Perubahan atas Peraturan Bank Indonesia Regulation No. 5/8/PBI/2003 regarding Risk
No.5/8/PBI/2003 tentang Penerapan Manajemen Management Implementation for Commercial
Risiko bagi Bank Umum dimana Risiko Kredit Banks, as the risk arising from the failure of debtors
merupakan risiko yang terjadi akibat kegagalan and/or other parties to fulfill their obligations to the
debitur dan/atau pihak lain dalam memenuhi Bank.
kewajiban mereka kepada Bank.
Bank secara teratur meninjau dan memperbarui The Bank regularly reviews and updates the RMPM
Pedoman Kebijakan Manajemen Risiko serta Guidelines as well as the Credit and Financing
Pedoman Kebijakan Kredit dan Pembiayaan. Manual Policy.
Eksposur Risiko Kredit dipantau sejak proses Credit risk exposure is monitored from the credit
pemberian kredit sampai dengan jatuh tempo kredit. granting process until the maturity of the credit.
Pemantauan risiko diantaranya adalah memastikan Credit risk monitoring includes, among others,
kepatuhan dengan persyaratan kredit, kecukupan ensuring compliance with the terms of the loan,
agunan dan penanganan kredit bermasalah. adequacy of collateral and handling of non-
performing loans.
Pemantauan risiko secara reguler dilakukan oleh Regular risk monitoring is undertaken by ERMD to
ERMD untuk memastikan bahwa unit kerja ensure that the business units carrying out credit
melakukan kegiatan kredit secara konsisten activities are consistently implementing regulation
menerapkan ketentuan dan Standar Operasional and Standard Operating Procedures (SOP) based
Prosedur (SOP) sesuai dengan batasan yang on the limits set by the Bank.
ditetapkan oleh Bank.
Langkah strategis lainnya dalam penerapan Another strategic step in the implementation of the
manajemen risiko kredit Bank adalah dengan Bank’s credit risk management is to distribute credit
melakukan penyebaran risiko kredit dan risk and minimize credit concentration by increasing
pengendalian konsentrasi kredit dengan the loan portfolio as well as financing non-housing
meningkatkan portofolio kredit maupun pembiayaan related sectors.
di luar sektor perumahan (non-housing related).
247
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(i) Analisa eksposur maksimum terhadap risiko (i) Analysis on maximum exposures against credit
kredit setelah memperhitungkan dampak risks considering the impact of collateral and
agunan dan mitigasi risiko kredit lainnya: other credit risks mitigation:
Nilai tercatat dari aset keuangan Bank selain The carrying value of the Bank’s financial
kredit yang diberikan menggambarkan assets other than loans represents its maximum
eksposur maksimum atas risiko kredit. exposure to credit risk.
Bank menetapkan jenis dan nilai agunan yang The Bank determined the type and value
dijaminkan sesuai skema kredit dan perkiraan of collateral according to the loan scheme
tingkat risiko kredit dari counterparty sebagai as well as estimated credit risk level from the
second way out yang ditetapkan. Jenis dari counterparty as a determined second way out.
agunan terdiri dari: The types of collateral are as follows:
a) Physical collateral, berupa tanah dan a) Physical collateral, such as land and
bangunan. buildings.
b) Financial collateral, berupa simpanan b) Financial collateral, such as third party
(tabungan, giro dan deposito), surat funds (saving deposits, demand deposits
berharga, dan lain-lain. and time deposits), securities, etc.
c) Lainnya berupa garansi, lembaga c) Others, such as guarantees, guarantee
penjamin, dan lain-lain. institution, etc.
Pemberian kredit yang dilaksanakan oleh Bank The loan granting conducted by the Bank is
diatur dalam kebijakan dan prosedur stipulated in the loan policy and procedure in
perkreditan dimana untuk setiap jenis atau which every loan type or scheme has minimum
skema kredit telah ditentukan agunan minimal determinable collaterals that should be fulfilled.
yang harus dipenuhi.
Untuk segmen kredit komersial yang umumnya For commercial loans segment which generally
merupakan kredit yasa griya, sesuai ketentuan represent yasa griya loan, according to the loan
perkreditan wajib dijamin oleh agunan yang policy has to be collateralized adequately. The
memadai. Agunan dapat berupa physical collaterals can be physical collateral, financial
collateral, financial collateral atau lainnya collateral or others such as accounts receivable
berupa tagihan usaha atau garansi. Untuk or guarantees. All collaterals particularly for
seluruh agunan khususnya physical collateral physical collateral will be assessed in which the
akan dilakukan retaksasi dimana nilai likuidasi collateral’s liquidation value will be used in
atas agunan tersebut yang akan dipergunakan determining the coverage ratio.
dalam menentukan kecukupan nilai agunan
(coverage ratio).
Selain aspek agunan untuk meminimalkan In addition to collateral aspect to minimize credit
risiko kredit, pemberian kredit oleh Bank selalu risk, loan granting is conducted based on
dilakukan berdasarkan evaluasi dan analisa evaluation and feasibility analysis so that the
kelayakan sehingga kemampuan loan repayment ability (first way out) can be
pengembalian kredit (first way out) dapat ascertained.
dipastikan.
Adanya keharusan bagi debitur untuk The necessity for debtors to comply with
memenuhi agunan yang dipersyaratkan, collaterals requirement, loan feasibility
evaluasi atas kelayakan kredit, pengikatan evaluation, notarial agreement and pre
kredit secara legal dan prosedur pre screening screening procedures will decrease the Bank’s
akan menurunkan credit risk eksposur Bank ke credit risk exposure to the acceptable level.
tingkat yang layak dan dapat diterima.
248
Page 645
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets with
eksposur risiko kredit credit risk exposure
a) Sektor geografis a) Geographical sectors
Tabel berikut menggambarkan rincian The following tables provide details of the
eksposur kredit Bank pada nilai tercatat, Bank’s credit exposures at their carrying
yang dikategorikan berdasarkan area amounts, as categorized by geographical
geografis pada tanggal 31 Desember 2023 region as of December 31, 2023 and 2022.
dan 2022. Untuk tabel ini, Bank telah For these tables, the Bank has allocated
mengalokasikan eksposur area exposures to the regions based on the
berdasarkan wilayah geografis tempat geographical area where activities are
mereka beroperasi. undertaken.
31 Desember/December 31, 2023
Jawa selain
Jabodetabek/
Kantor Pusat/ Java other than Lain-lain/
Head Office Jabodetabek Jabodetabek Sumatera Others**) Total
Giro pada Current accounts with
Bank Indonesia 18.145.761 - - - - 18.145.761 Bank Indonesia
Current accounts
Giro pada bank lain 2.202.683 - 403 288 24 2.203.398 with other banks
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain 30.561.122 - - - - 30.561.122 other banks
Efek-efek 4.661.195 644.080 598 - - 5.305.873 Securities
Obligasi Pemerintah 35.893.929 - - - - 35.893.929 Government bonds
Tagihan akseptasi - 544.567 - - - 544.567 Acceptance receivable
Tagihan derivatif 32.176 - - - - 32.176 Derivative receivable
Kredit yang diberikan
dan piutang/pembiayaan Loans and sharia financing/
syariah receivables
Konsumer Consumer
Pemilikan rumah - 108.384.592 66.369.601 40.751.732 42.564.956 258.070.881 Housing loan
Non-kepemilikan rumah - 3.953.716 4.334.006 1.612.985 3.105.874 13.006.581 Non-housing loan
Modal kerja - 26.289.070 6.911.050 2.402.162 2.357.847 37.960.129 Working capital
Investasi - 13.025.928 1.571.579 688.670 245.830 15.532.007 Investment
Sindikasi - 7.150.361 - - 7.150.361 Syndicated
Direksi dan karyawan: Director and Employees
- Pihak ketiga - 815.126 518.583 253.279 306.644 1.893.632 Third party -
- Pihak berelasi - 44.440 23.270 5.808 11.032 84.550 Related party -
Bunga yang masih
akan diterima 535.488 5.711.328 2.935.706 1.061.214 1.282.951 11.526.687 Interest receivable
Aset lain-lain*) 1.495.389 363.395 8.930 2.068 3.714 1.873.496 Other assets*)
Total kotor 93.527.743 166.926.603 82.673.726 46.778.206 49.878.872 439.785.150 Total gross
Cadangan kerugian Allowances for
penurunan nilai (15.640.547) impairment losses
Neto 424.144.603 Net
*) Terdiri atas tagihan kepada pihak ketiga *) Consists of third parties receivables
**) Lain-lain terdiri atas Kalimantan, Sulawesi, Bali, Maluku dan Papua. **) Others consists of Kalimantan, Sulawesi, Bali, Maluku and Papua.
249
Page 646
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets with
eksposur risiko kredit (lanjutan) credit risk exposure (continued)
a) Sektor geografis (lanjutan) a) Geographical sectors (continued)
31 Desember/December 31, 2022
Jawa selain
Jabodetabek/
Kantor Pusat/ Java other than Lain-lain/
Head Office Jabodetabek Jabodetabek Sumatera Others**) Total
Giro pada Current accounts with
Bank Indonesia 25.416.941 - - - - 25.416.941 Bank Indonesia
Current accounts
Giro pada bank lain 1.470.723 - 240 1.271 23 1.472.257 with other banks
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain 12.975.955 - - - - 12.975.955 other banks
Efek-efek 1.723.168 - 1.723.168 Securities
Obligasi Pemerintah 51.964.973 - - - - 51.964.973 Government bonds
Efek - efek yang dibeli Securities purchased
dengan janji dijual under agreement
kembali 1.434.190 - - - - 1.434.190 to resell
Tagihan akseptasi - 410.219 10.343 - - 420.562 Acceptance receivable
Tagihan derivatif 103.939 - - - - 103.939 Derivative receivable
Kredit yang diberikan
dan piutang/pembiayaan Loans and sharia financing/
syariah receivables
Konsumer Consumer
Pemilikan rumah - 98.728.648 59.465.684 37.405.974 38.286.748 233.887.054 Housing loan
Non-kepemilikan rumah - 3.415.964 3.965.796 1.400.018 2.907.880 11.689.658 Non-housing loan
Modal kerja - 22.394.510 7.732.094 2.044.470 2.284.609 34.455.683 Working capital
Investasi - 9.556.832 1.246.509 636.549 203.732 11.643.622 Investment
Sindikasi - 4.504.244 - - - 4.504.244 Syndicated
Direksi dan karyawan: Director and Employees
- Pihak ketiga - 874.100 538.776 273.637 321.567 2.008.080 Third party -
- Pihak berelasi - 52.022 22.575 6.090 12.676 93.363 Related party -
Bunga yang masih
akan diterima 556.024 5.216.864 2.719.508 993.220 1.264.686 10.750.302 Interest receivable
Aset lain-lain*) 948.131 78.478 8.250 2.090 3.099 1.040.048 Other assets*)
Total kotor 96.594.044 145.231.881 75.709.775 42.763.319 45.285.020 405.584.039 Total gross
Cadangan kerugian Allowances for
penurunan nilai (15.679.205) impairment losses
Neto 389.904.834 Net
*) Terdiri atas tagihan kepada pihak ketiga *) Consists of third parties receivables
**) Lain-lain terdiri atas Kalimantan, Sulawesi, Bali, Maluku dan Papua. **) Others consists of Kalimantan, Sulawesi, Bali, Maluku and Papua.
250
Page 647
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets with
eksposur risiko kredit (lanjutan) credit risk exposure (continued)
Eksposur risiko kredit atas rekening Credit risk exposure related to administrative
administratif pada tanggal-tanggal accounts as of December 31, 2023 and 2022
31 Desember 2023 dan 2022 adalah sebagai are as follows:
berikut:
31 Desember/December 31, 2023
Jawa selain
Jabodetabek/
Kantor Pusat/ Java other than Lain-lain/
Head Office Jabodetabek Jabodetabek Sumatera Others*) Total
Fasilitas kredit
yang belum ditarik **) - 34.511 39.265 46.294 7.013 127.083 Unused loan facilities**)
Garansi yang diterbitkan - 1.189.111 1.176.639 88.872 124.553 2.579.175 Guarantees issued
Irrevocable L/C Outstanding
Yang masih berjalan - 19.393 - 713 - 20.106 irrevocable L/Cs
Total - 1.243.015 1.215.904 135.879 131.566 2.726.364 Total
31 Desember/December 31, 2022
Jawa selain
Jabodetabek/
Kantor Pusat/ Java other than Lain-lain/
Head Office Jabodetabek Jabodetabek Sumatera Others*) Total
Fasilitas kredit
yang belum ditarik **) - 15.819 36.774 25.471 2.064 80.128 Unused loan facilities**)
Garansi yang diterbitkan - 718.932 190.123 623 38.817 948.495 Guarantees issued
Irrevocable L/C Outstanding
Yang masih berjalan - 173.743 47.741 - - 221.484 irrevocable L/Cs
Total - 908.494 274.638 26.094 40.881 1.250.107 Total
*) Lain-lain terdiri atas Kalimantan, Sulawesi, Bali, Maluku dan Papua *) Others consists of Kalimantan, Sulawesi, Bali, Maluku and Papua
**) Hanya fasilitas kredit committed yang belum ditarik **) Only for committed unused loan facility
251
Page 648
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets with
eksposur risiko kredit (lanjutan) credit risk exposure (continued)
b) Sektor industri b) Industry sectors
Tabel berikut ini menggambarkan rincian The following tables provide the details of
eksposur kredit Bank pada nilai tercatat the Bank’s credit exposure at carrying
(tanpa memperhitungkan agunan atau amounts (without taking into account any
pendukung kredit lainnya), yang collateral held or other credit
dikategorikan berdasarkan sektor industri tenhancements), categorized based on
pada tanggal-tanggal 31 Desember 2023 industry sectors as of December 31, 2023
dan 2022: and 2022:
31 Desember/December 31, 2023
Pemerintah
(termasuk
Bank Lembaga
Indonesia)/ keuangan
Government bukan bank/ Perusahaan
(including Non-bank lainnya/
Bank Bank/ financial Other Perseorangan/
Indonesia) Banks institutions companies**) Individuals Total
Giro pada Current accounts with
Bank Indonesia 18.145.761 - - - - 18.145.761 Bank Indonesia
Current accounts
Giro pada bank lain - 2.203.398 - - - 2.203.398 with other banks
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain 12.148.687 18.412.435 - - - 30.561.122 other banks
Efek-efek 501.570 163.395 1.989.553 2.651.355 - 5.305.873 Securities
Obligasi Pemerintah 35.893.929 - - - - 35.893.929 Government bonds
Tagihan Akseptasi - - - 544.567 - 544.567 Acceptance Receivable
Tagihan Derivatif - 32.176 - - - 32.176 Derivative Receivable
Kredit yang diberikan
dan piutang/pembiayaan Loans and sharia financing/
syariah 7.558.101 1.325.728 1.407.154 48.195.548 275.211.610 333.698.141 receivables
Bunga yang masih
akan diterima 709.162 4.651 7.818 2.120.280 8.684.776 11.526.687 Interest receivable
Aset lain-lain*) 574.025 31.022 75.821 876.238 316.390 1.873.496 Other assets*)
Total kotor 75.531.235 22.172.805 3.480.346 54.387.988 284.212.776 439.785.150 Total gross
Cadangan kerugian Allowances for
penurunan nilai (15.640.547) impairment losses
Neto 424.144.603 Net
*) Terdiri atas tagihan kepada pihak ketiga. *) Consists of third party receivables.
**) Termasuk perusahaan yang bergerak di industri perumahan, konstruksi, **) Includes other companies under real estate, construction, manufacturing,
manufaktur, transportasi, pergudangan dan komunikasi, perdagangan, transportation, warehousing and communication, trading, farming, mining and
pertanian, pertambangan dan industri lainnya. other industries.
252
Page 649
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets with
eksposur risiko kredit (lanjutan) credit risk exposure (continued)
b) Sektor industri (lanjutan) b) Industry sectors (continued)
Tabel berikut ini menggambarkan rincian The following tables provide the details of
eksposur kredit Bank pada nilai tercatat the Bank’s credit exposure at carrying
(tanpa memperhitungkan agunan atau amounts (without taking into account any
pendukung kredit lainnya), yang collateral held or other credit
dikategorikan berdasarkan sektor industri enhancements), categorized based on
pada tanggal-tanggal 31 Desember 2023 industry sectors as of December 31, 2023
dan 2022: (lanjutan) and 2022: (continued)
31 Desember/December 31, 2022
Pemerintah
(termasuk
Bank Lembaga
Indonesia)/ keuangan
Government bukan bank/ Perusahaan
(including Non-bank lainnya/
Bank Bank/ financial Other Perseorangan/
Indonesia) Banks institutions companies**) Individuals Total
Giro pada Current accounts with
Bank Indonesia 25.416.941 - - - - 25.416.941 Bank Indonesia
Current accounts
Giro pada bank lain - 1.472.257 - - - 1.472.257 with other banks
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain 12.575.894 400.061 - - - 12.975.955 other banks
Efek-efek - 547.036 593.031 583.101 - 1.723.168 Securities
Obligasi Pemerintah 51.964.973 - - - - 51.964.973 Government bonds
Efek - efek yang dibeli Securities purchased
dengan janji dijual under agreement
kembali 1.434.190 - - - - 1.434.190 to resell
Tagihan Akseptasi - - - 420.562 - 420.562 Acceptance Receivable
Tagihan Derivatif - 103.939 - 103.939 Derivative Receivable
Kredit yang diberikan
dan piutang/pembiayaan Loans and sharia financing/
syariah 4.516.550 40.261 810.586 44.381.293 248.533.014 298.281.704 receivables
Bunga yang masih
akan diterima 545.988 31.175 4.023 2.427.021 7.742.095 10.750.302 Interest receivable
Aset lain-lain*) 5.733 488.071 - 403.022 143.222 1.040.048 Other assets*)
Total kotor 96.460.269 3.082.800 1.407.640 48.214.999 256.418.331 405.584.039 Total gross
Cadangan kerugian Allowances for
penurunan nilai (15.679.205) impairment losses
Neto 389.904.834 Net
*) Terdiri atas tagihan kepada pihak ketiga. *) Consists of third party receivables.
**) Termasuk perusahaan yang bergerak di industri perumahan, konstruksi, **) Includes other companies under real estate, construction, manufacturing,
manufaktur, transportasi, pergudangan dan komunikasi, perdagangan, transportation, warehousing and communication, trading, farming, mining and
pertanian, pertambangan dan industri lainnya. other industries.
253
Page 650
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(ii) Konsentrasi risiko aset keuangan dengan (ii) Concentration of risks of financial assets with
eksposur risiko kredit (lanjutan) credit risk exposure (continued)
b) Sektor industri (lanjutan) b) Industry sectors (continued)
Eksposur risiko kredit yang terkait dengan Credit risk exposure relating to
unsur rekening administratif adalah administrative account items as of
sebagai berikut pada tanggal-tanggal December 31, 2023 and 2022, are as
31 Desember 2023 dan 2022: (lanjutan) follows: (continued)
31 Desember/December 31, 2023
Pemerintah
(termasuk
Bank Lembaga
Indonesia)/ keuangan
Government bukan bank/ Perusahaan
(including Non-bank lainnya/
Bank Bank/ financial Other Perseorangan/
Indonesia) Banks institutions companies*) Individuals Total
Fasilitas kredit
yang belum ditarik **) - - 140 120.686 6.257 127.083 Unused loan facilities**)
Garansi yang diterbitkan - - - 2.576.727 2.448 2.579.175 Guarantees issued
Irrevocable L/C Outstanding
yang masih berjalan - - - 20.106 - 20.106 irrevocable L/Cs
Total - - 140 2.717.519 8.705 2.726.364 Total
*) Termasuk perusahaan yang bergerak di industri perumahan, konstruksi, *) Includes other companies under real estate, construction, manufacturing,
manufaktur, transportasi, pergudangan dan komunikasi, perdagangan, pertanian, transportation, warehousing and communication, trading, farming, mining and
pertambangan dan industri lainnya. other industries.
**) Hanya fasilitas kredit komitmen yang belum ditarik **) Only for committed unused loan facility
31 Desember/December 31, 2022
Pemerintah
(termasuk
Bank Lembaga
Indonesia)/ keuangan
Government bukan bank/ Perusahaan
(including Non-bank lainnya/
Bank Bank/ financial Other Perseorangan/
Indonesia) Banks institutions companies*) Individuals Total
Fasilitas kredit
yang belum ditarik **) - - - 77.942 2.186 80.128 Unused loan facilities**)
Garansi yang diterbitkan - - - 946.635 1.860 948.495 Guarantees issued
Irrevocable L/C Outstanding
yang masih berjalan - - - 221.484 - 221.484 irrevocable L/Cs
Total - - - 1.246.061 4.046 1.250.107 Total
*) Termasuk perusahaan yang bergerak di industri perumahan, konstruksi, *) Includes other companies under real estate, construction, manufacturing,
manufaktur, transportasi, pergudangan dan komunikasi, perdagangan, pertanian, transportation, warehousing and communication, trading, farming, mining and
pertambangan dan industri lainnya. other industries.
**) Hanya fasilitas kredit komitmen yang belum ditarik **) Only for committed unused loan facility
254
Page 651
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(iii) Informasi mengenai aset keuangan yang (iii) Information about impaired and not impaired
mengalami dan tidak mengalami penurunan financial assets
nilai
1. Giro pada Bank Lain 1. Current Accounts with Other Banks
31 Desember/December 31, 2023
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/
Not Impaired Impaired*) Total
Rupiah 234.046 - 234.046 Rupiah
Mata Uang Asing 1.967.574 1.778 1.969.352 Foreign currencies
Total 2.201.620 1.778 2.203.398 Total
Cadangan kerugian
penurunan nilai (1.804) Allowance for impairment losses
Neto 2.201.594 Net
*) Kolektibilitas 3, 4 dan 5 *) Collectibility 3, 4 and 5
31 Desember/December 31, 2022
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/
Not Impaired Impaired*) Total
Rupiah 540.052 - 540.052 Rupiah
Mata Uang Asing 930.474 1.731 932.205 Foreign currencies
Total 1.470.526 1.731 1.472.257 Total
Cadangan kerugian
penurunan nilai (1.747) Allowance for impairment losses
Neto 1.470.510 Net
*) Kolektibilitas 3, 4 dan 5 *) Collectibility 3, 4 and 5
2. Penempatan pada Bank Indonesia dan bank 2. Placements with Bank Indonesia and other
lain. banks.
Per 31 Desember 2023 dan 2022, aset As of December 31, 2023 and 2022, these
keuangan ini tidak mengalami penurunan nilai financial assets are not impaired individually
secara individual maupun kolektif. as well as collectively.
3. Efek-efek 3. Securities
31 Desember/December 31, 2023
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/
Not Impaired Impaired*) Total
Reksadana 1.372.968 - 1.372.968 Mutual Funds
Obligasi 2.046.215 - 2.046.215 Bonds
Medium Term Notes 200.000 - 200.000 Medium Term Notes
Efek Beragunan Aset 540.443 - 540.443 Asset-Backed Securities
SKBDN 644.677 - 644.677 SKBDN
SRBI 194.060 - 194.060 SRBI
SVBI 307.510 - 307.510 SVBI
Total 5.305.873 - 5.305.873 Total
Cadangan kerugian
penurunan nilai (22.903) Allowance for impairment losses
Neto 5.282.970 Net
*) Kolektibilitas 3, 4 dan 5 *) Collectibility 3, 4 and 5
255
Page 652
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(iii) Informasi mengenai aset keuangan yang (iii) Information about impaired and not impaired
mengalami dan tidak mengalami penurunan nilai financial assets (continued)
(lanjutan)
3. Efek-efek (lanjutan) 3. Securities (continued)
31 Desember/December 31, 2022
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/
Not Impaired Impaired*) Total
Reksadana 401.416 - 401.416 Mutual Funds
Obligasi 709.711 2.000 711.711 Bonds
Medium Term Notes 103.085 - 103.085 Medium Term Notes
Efek Beragunan Aset 492.415 - 492.415 Asset-Backed Securities
SKBDN 14.541 - 14.541 SKBDN
Total 1.721.168 2.000 1.723.168 Total
Cadangan kerugian
penurunan nilai (2.399) Allowance for impairment losses
Neto 1.720.769 Net
*) Kolektibilitas 3, 4 dan 5 *) Collectibility 3, 4 and 5
4. Rekening administratif 4. Administrative account
Per 31 Desember 2023 dan 2022, rekening As of December 31, 2023 and 2022,
administratif mengalami penurunan nilai administrative account which are impaired
masing-masing sebesar Rp3.580 dan amounting to Rp3,580 and Rp4,719,
Rp4.719. respectively.
5. Efek-efek yang dibeli dengan janji dijual 5. Securities Purchased Under Agreement to
kembali Resell
Per 31 Desember 2023 dan 2022, efek- As of December 31, 2023 and 2022,
efek yang dibeli dengan janji dijual kembali securities purchased under agreement to
tidak mengalami penurunan nilai. resell are not impaired.
6. Tagihan Akseptasi 6. Acceptance Receivable
Per 31 Desember 2023 dan 2022, tagihan As of December 31, 2023 and 2022,
akseptasi tidak mengalami penurunan acceptance receivable are not impaired.
nilai.
7. Kredit yang diberikan dan pembiayaan/ 7. Loans and sharia financing/receivables
piutang syariah
Per 31 Desember 2023 dan 2022, aset As of December 31, 2023 and 2022, these
keuangan ini mengalami penurunan nilai financial assets are impaired calculated by
secara individual maupun kolektif sesuai individual and collective impairment
ketentuan dalam PSAK No. 71 dan according to SFAS No. 71 and Financial
Peraturan Otoritas Jasa Keuangan Service Authority Regulations (POJK).
(POJK).
256
Page 653
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(iv) Tabel di bawah menunjukkan kualitas aset (iv) The tables below shows the quality of financial
keuangan berdasarkan golongan aset untuk assets by class of assets for all financial assets
semua aset keuangan yang mempunyai risiko with credit risk (gross of allowance for impairment
kredit (diluar cadangan kerugian penurunan nilai losses):
bruto):
31 Desember/December 31, 2023
Belum jatuh tempo dan Jatuh tempo
tidak mengalami penurunan dan tidak
nilai/neither past due mengalami
nor impaired penurunan
nilai/ Mengalami
Tingkat Past due penurunan
Tingkat tinggi/ standar/ but not nilai/
High Grade**) Standard grade**) Impaired Impaired***) Total
Efek-efek Securities
Diukur pada nilai wajar Fair value through
melalui laporan laba rugi 1.042.013 - - - 1.042.013 profit -or-loss
Financial assets held at fair
Diukur pada nilai wajar melalui value through other
penghasilan komprehensif lain 1.928.336 - - - 1.928.336 comprehensive income
Diukur pada biaya perolehan
amortisasi 2.335.524 - - - 2.335.524 Amortized cost
Obligasi pemerintah Government bonds
Diukur pada nilai wajar Fair value through
melalui laba rugi 3.796.440 - - - 3.796.440 profit -or-loss
Financial assets held at fair
Diukur pada nilai wajar melalui value through other
penghasilan komprehensif lain 12.511.991 - - - 12.511.991 comprehensive income
Diukur pada biaya perolehan
amortisasi 19.585.498 - - - 19.585.498 Amortized cost
Lain-lain Others
Current accounts with
Giro pada bank Indonesia 18.145.761 - - - 18.145.761 Bank Indonesia
Current accounts
Giro pada bank lain 2.201.620 - - 1.778 2.203.398 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 30.561.122 - - - 30.561.122 and other banks
Tagihan Akseptasi 544.567 - - - 544.567 Acceptance Receivable
Tagihan Derivatif 32.176 - - - 32.176 Derivative Receivable
Kredit yang diberikan
dan piutang/ Loans and sharia
pembiayaan syariah financing/ receivables
Konsumer Consumer
Pemilikan rumah 101.324.869 135.794.934 16.884.060 4.067.018 258.070.881 Housing loan
Non kepemilikan
rumah 1.808.716 10.021.561 805.808 370.496 13.006.581 Non-housing loan
Modal kerja 3.213.787 22.252.701 711.771 11.781.870 37.960.129 Working capital
Investasi 123.007 9.606.196 44.474 5.758.330 15.532.007 Investment
Sindikasi 46.911 7.103.450 - - 7.150.361 Syndicated
Direksi dan karyawan Directors and employees
- Pihak ketiga 1.131.978 729.456 7.472 24.726 1.893.632 Third parties -
- Pihak yang berelasi 53.307 31.243 - - 84.550 Related parties -
Bunga yang masih
akan diterima 11.526.687 - - - 11.526.687 Interests receivable
Aset lain-lain*) 1.873.496 - - - 1.873.496 Other assets*)
Total 213.787.806 185.539.541 18.453.585 22.004.218 439.785.150 Total
Cadangan kerugian Allowance for
nilai (15.640.547) impairment losses
Neto 424.144.603 Net
*) Terdiri atas tagihan kepada pihak ketiga *) Consists of third party receivables
**) Tidak diaudit **) Unaudited
***) Terdiri dari kolektibilitas 3, 4 dan 5 dan kredit yang ***) Consist of collectibility 3, 4, and 5 and credit with
cadangan kerugian penurunan nilainya dinilai allowance for impairment losses individually assessed,
secara individual, termasuk piutang/pembiayaan including sharia financing/receivables with day past
syariah dengan hari tunggakan diatas 270 hari due 270 days
257
Page 654
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(iv) Tabel di bawah menunjukkan kualitas aset (iv) The tables below shows the quality of financial
keuangan berdasarkan golongan aset untuk assets by class of assets for all financial assets
semua aset keuangan yang mempunyai risiko with credit risk (gross of allowance for impairment
kredit (diluar cadangan kerugian penurunan nilai losses) (continued):
bruto) (lanjutan):
31 Desember/December 31, 2022
Belum jatuh tempo dan Jatuh tempo
tidak mengalami penurunan dan tidak
nilai/neither past due mengalami
nor impaired penurunan
nilai/ Mengalami
Tingkat Past due penurunan
Tingkat tinggi/ standar/ but not nilai/
High Grade**) Standard grade**) Impaired Impaired***) Total
Efek-efek Securities
Diukur pada nilai wajar Fair value through
melalui laporan laba rugi 793.831 - - - 793.831 profit -or-loss
Financial assets held at fair
Diukur pada nilai wajar melalui value through other
penghasilan komprehensif lain 655.293 - - - 655.293 comprehensive income
Diukur pada biaya perolehan
amortisasi 272.044 - - 2.000 274.044 Amortized cost
Obligasi pemerintah Government bonds
Diukur pada nilai wajar Fair value through
melalui laba rugi 19.591.199 - - - 19.591.199 profit -or-loss
Financial assets held at fair
Diukur pada nilai wajar melalui value through other
penghasilan komprehensif lain 14.332.949 - - - 14.332.949 comprehensive income
Diukur pada biaya perolehan
amortisasi 18.040.825 - - - 18.040.825 Amortized cost
Lain-lain Others
Current accounts with
Giro pada bank Indonesia 25.416.941 - - - 25.416.941 Bank Indonesia
Current accounts
Giro pada bank lain 1.470.526 - - 1.731 1.472.257 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 12.975.955 - - - 12.975.955 and other banks
Tagihan Akseptasi 420.562 - - - 420.562 Acceptance Receivable
Efek-efek yang Dibeli Securities purchased
dengan janji under agreement
dijual kembali 1.434.190 - - - 1.434.190 to resell
Tagihan Derivatif 103.939 - - - 103.939 Derivative Receivable
Kredit yang diberikan
dan piutang/ Loans and sharia
pembiayaan syariah financing/ receivables
Konsumer Consumer
Pemilikan rumah 106.290.471 109.503.902 15.481.718 2.610.963 233.887.054 Housing loan
Non kepemilikan
rumah 2.560.043 8.260.912 650.143 218.560 11.689.658 Non-housing loan
Modal kerja 5.987.718 17.130.097 1.162.221 10.175.647 34.455.683 Working capital
Investasi 3.397.768 2.863.506 155.160 5.227.188 11.643.622 Investment
Sindikasi 2.055.846 2.448.398 - - 4.504.244 Syndicated
Direksi dan karyawan Directors and employees
- Pihak ketiga 1.331.455 653.854 10.891 11.880 2.008.080 Third parties -
- Pihak yang berelasi 72.047 20.553 655 108 93.363 Related parties -
Bunga yang masih
akan diterima 10.750.302 - - - 10.750.302 Interests receivable
Aset lain-lain*) 1.040.048 - - - 1.040.048 Other assets*)
Total 228.993.952 140.881.222 17.460.788 18.248.077 405.584.039 Total
Cadangan kerugian Allowance for
nilai (15.674.205) impairment losses
Neto 389.909.834 Net
*) Terdiri atas tagihan kepada pihak ketiga *) Consists of third party receivables
**) Tidak diaudit **) Unaudited
***) Terdiri dari kolektibilitas 3, 4 dan 5 dan kredit yang ***) Consist of collectibility 3, 4, and 5 and credit with
cadangan kerugian penurunan nilainya dinilai allowance for impairment losses individually assessed,
secara individual, termasuk piutang/pembiayaan including sharia financing/receivables with day past
syariah dengan hari tunggakan diatas 270 hari due 270 days
258
Page 655
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(iv) Tabel di bawah menunjukkan kualitas aset (iv) The tables below shows the quality of financial
keuangan berdasarkan golongan aset untuk assets by class of assets for all financial assets
semua aset keuangan yang mempunyai risiko with credit risk (gross of allowance for
kredit (cadangan kerugian penurunan nilai impairment losses) (continued):
bruto) (lanjutan):
Kualitas kredit didefinisikan sebagai berikut: The credit quality is defined as follows:
Tingkat tinggi High grade
(a) Giro pada Bank Indonesia, giro pada bank (a) Current accounts with Bank Indonesia,
lain, penempatan pada Bank Indonesia current accounts with other banks,
dan bank lain yaitu giro atau penempatan placements with Bank Indonesia and other
pada institusi Pemerintah, transaksi banks are current accounts or placements
dengan bank yang memiliki reputasi baik with government institution, transaction
dengan tingkat kemungkinan gagal bayar with reputable banks with low probability of
atas kewajiban yang rendah. default for its liabilities.
(b) Kredit yang diberikan dan piutang/ (b) Loans and sharia financing/receivables,
pembiayaan syariah, bunga yang masih interests receivables and third party
akan diterima, dan tagihan kepada pihak receivables are receivables from
ketiga yaitu debitur dengan riwayat borrowers with very satisfactory track
pembayaran yang sangat baik dan tidak record of loan repayment and whose
pernah menunggak sepanjang jangka accounts did not turn past due during the
waktu kredit. term of the loan.
(c) Efek-efek dan obligasi pemerintah yaitu (b) Securities and government bonds are
efek-efek yang dikeluarkan oleh Sovereign securities issued by
Pemerintah RI, efek-efek dan obligasi government of RI, investment grade
yang termasuk dalam investment grade securities and bonds with a rating of at
dengan rating minimal BBB- (Pefindo) least BBB- (Pefindo) or Baa3 (Moody’s).
atau Baa3 (Moody’s).
Tingkat standar Standard grade
(a) Giro pada Bank Indonesia, giro pada bank (a) Current accounts with Bank Indonesia,
lain, penempatan pada Bank Indonesia current accounts with other banks,
dan bank lain yaitu giro atau penempatan placements with Bank Indonesia and other
pada bank lokal yang tidak terdaftar di banks are current accounts or placements
bursa. with the local banks not listed in the stock
exchange.
(b) Kredit yang diberikan dan piutang/ (b) Loans and sharia financing/receivables,
pembiayaan syariah, bunga yang masih interests receivables and third party
akan diterima, dan tagihan kepada pihak receivables are receivables from
ketiga yaitu debitur dengan riwayat borrowers who have an average track
pembayaran yang baik dan tidak pernah record of loan repayment and whose
menunggak 90 hari atau lebih. account did not turn past due for 90 days.
(c) Efek-efek dan obligasi Pemerintah yaitu (c) Securities and Government bonds with a
efek-efek dan obligasi dengan rating antara rating between idBB+ to idB (Pefindo) or
idBB+ sampai dengan idB (Pefindo) atau Ba1 to B2 (Moody’s).
Ba1 sampai dengan B2 (Moody’s).
259
Page 656
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(v) Analisis umur pinjaman yang jatuh tempo tetapi (v) The aging analysis of past due but not impaired
tidak mengalami penurunan nilai pada tanggal loans as of December 31, 2023 and 2022,
31 Desember 2023 dan 2022, sebagai berikut: follows:
31 Desember/December 31, 2023
_
1 sampai 91 sampai 121 sampai 180 sampai
90 hari/ 120 hari/ 180 hari/ 270 hari/
1 to 90 days 91 to 120 days 121 to 180 days 180 to 270 days Total
Konsumer Consumer
Pemilikan rumah 14.498.880 469.405 1.030.681 885.094 16.884.060 Housing Loan
Non kepemilikan rumah 803.340 1.013 1.455 - 805.808 Non housing loan
Modal kerja 711.771 - - - 711.771 Working capital
Investasi 44.474 - - - 44.474 Investment
Direktur dan karyawan 7.472 - - - 7.472 Directors and employees
Total 16.065.937 470.418 1.032.136 885.094 18.453.585 Total
Cadangan kerugian Allowance for
nilai (2.018.432) impairment losses
Neto 16.435.153 Net
31 Desember/December 31, 2022
_
1 sampai 91 sampai 121 sampai 180 sampai
90 hari/ 120 hari/ 180 hari/ 270 hari/
1 to 90 days 91 to 120 days 121 to 180 days 180 to 270 days Total
Konsumer Consumer
Pemilikan rumah 13.190.989 384.038 1.021.398 885.293 15.481.718 Housing Loan
Non kepemilikan rumah 613.666 638 14.288 21.551 650.143 Non housing loan
Modal kerja 719.359 - 12.786 430.076 1.162.221 Working capital
Investasi 81.655 - 1.191 72.314 155.160 Investment
Direktur dan karyawan 9.513 - 851 1.182 11.546 Directors and employees
Total 14.615.182 384.676 1.050.514 1.410.416 17.460.788 Total
Cadangan kerugian Allowance for
nilai (1.918.975) impairment losses
Neto 15.541.813 Net
(vi) Mutasi cadangan berdasarkan jenis kredit (vi) Movements in allowance for imparment losses
yang diberikan adalah sebagai berikut: by type of loans are as follows:
31 Desember/December 31, 2023
Konsumsi/Konsumer
Pemilikan Non-kepemilikan Modal Direksi dan
Rumah/ Rumah/ Kerja/ Karyawan/
Housing Non-Housing Working Investasi/ Sindikasi/ Directors and
Loan Loan Capital Investment Syndicated Employee Total
Saldo Awal 6.364.735 264.372 7.490.645 1.526.614 15.493 13.064 15.674.923 Beginning balance
Penyisihan kerugian Provision for
penurunan nilai impairment losses
selama tahun berjalan 1.917.338 182.897 643.587 125.307 6.880 31.835 2.907.844 during the year
Penerimaan kembali kredit
yang telah dihapus-bukukan 17.442 3.867 44.098 11.658 - - 77.065 Recovery of loans written-off
Penghapusbukuan kredit (1.388.988) (170.805) (1.411.193) (88.181) - (8.701) (3.067.868) Loans written-off
Saldo akhir tahun 6.910.527 280.331 6.767.137 1.575.398 22.373 36.198 15.591.964 Balance at the end of year
Penurunan nilai individual 597.521 31.471 5.134.111 1.390.288 - 4.182 7.157.573 Individual impairment
Penurunan nilai kolektif 6.313.006 248.860 1.633.026 185.110 22.373 32.016 8.434.391 Collective impairment
Jumlah kotor kredit yang
secara individu ditentukan
sebagai mengalami penurunan Gross amount of loans
nilai sebelum dikurangi individually determined to
kerugian penurunan nilai be impaired. before deducting
atas penilaian secara any individually assessed
individual 621.615 33.934 9.696.781 5.455.467 - 3.815 15.811.612 impairment losses
260
Page 657
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
(vi) Mutasi cadangan berdasarkan jenis kredit (vi) Movements in allowance for imparment losses
yang diberikan adalah sebagai berikut: by type of loans are as follows: (continued)
(lanjutan)
31 Desember/December 31, 2022
_
Konsumsi/Konsumer
Pemilikan Non-kepemilikan Modal Direksi dan
Rumah/ Rumah/ Kerja/ Karyawan/
Housing Non-Housing Working Investasi/ Sindikasi/ Directors and
Loan Loan Capital Investment Syndicated Employee Total
Saldo Awal 4.296.939 309.075 8.485.819 1.302.032 7.618 34.277 14.435.760 Beginning balance
Penyisihan kerugian Provision for
penurunan nilai impairment losses
selama tahun berjalan 3.420.001 69.993 38.379 495.348 7.875 7.911 4.039.507 during the year
Penerimaan kembali kredit
yang telah dihapus-bukukan 11.764 3.838 49.698 6.416 - - 71.716 Recovery of loans written-off
Penghapusbukuan kredit (1.363.969) (118.534) (1.083.251) (277.182) - (29.124) (2.872.060) Loans written-off
Saldo akhir tahun 6.364.735 264.372 7.490.645 1.526.614 15.493 13.064 15.674.923 Balance at the end of year
Penurunan nilai individual 889.594 86.221 4.902.353 1.331.382 - 1.229 7.210.779 Individual impairment
Penurunan nilai kolektif 5.475.141 178.151 2.588.292 195.232 15.493 11.835 8.464.144 Collective impairment
Jumlah kotor kredit yang
secara individu ditentukan
sebagai mengalami penurunan Gross amount of loans
nilai sebelum dikurangi individually determined to
kerugian penurunan nilai be impaired. before deducting
atas penilaian secara any individually assessed
individual 893.068 85.794 8.057.392 5.078.192 - 1.108 14.115.554 impairment losses
Risiko Likuiditas Liquidity Risk
Risiko Likuiditas merupakan risiko akibat Liquidity risk is the risk arising from the inability of
ketidakmampuan Bank untuk memenuhi kewajiban the Bank to meet the maturing obligations from cash
yang jatuh tempo dari sumber pendanaan arus kas flow funding sources and/or from high-quality liquid
dan/atau dari aset likuid berkualitas tinggi yang assets that can be pledged, without disturbing the
dapat diagunkan, tanpa mengganggu aktivitas dan activities and financial condition of the Bank. The
kondisi keuangan Bank. Ketidakmampuan inability to obtain funding for cash flows resulting to
memperoleh sumber pendanaan arus kas sehingga liquidity risk can be contributed, among others, by:
menimbulkan Risiko Likuiditas dapat disebabkan
antara lain oleh:
a. Ketidakmampuan menghasilkan arus kas yang a. Inability to generate cash flows from productive
berasal dari aset produktif maupun yang assets as well as from the sale of assets,
berasal dari penjualan aset termasuk aset including liquid assets; and/or
likuid; dan/atau
b. Ketidakmampuan menghasilkan arus kas yang b. Inability to generate cash flows from funding,
berasal dari penghimpunan dana, transaksi inter-bank transactions and fund borrowings.
antar Bank, dan pinjaman yang diterima.
261
Page 658
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Secara umum, tujuan utama manajemen risiko In general, the main objective of risk management
untuk risiko likuiditas adalah untuk meminimalkan for liquidity risk is to minimize the possibility of the
kemungkinan ketidakmampuan Bank dalam Bank's inability to obtain source of cash flow funding.
memperoleh sumber pendanaan arus kas. Dengan Thus, the Bank can meet some financial obligations
demikian Bank dapat memenuhi setiap kewajiban that have been agreed upon in a timely manner, and
finansial yang sudah diperjanjikan secara tepat to always be able to maintain adequate and optimal
waktu, dan agar senantiasa dapat memelihara levels of liquidity. Liquidity risk management policies
tingkat likuiditas yang memadai dan optimal. include the active supervision of the Board Of
Kebijakan pengelolaan risiko likuiditas antara lain Commisioners and Board Of Directors who basically
mencakup pengawasan aktif Dewan Komisaris dan set the implementation of the Bank's liquidity risk
Direksi, yang pada intinya mengatur penerapan management, policy, procedures and determination
Manajemen Risiko likuiditas pada Bank, Kebijakan, of limits, which generally includes the liquidity risk
Prosedur dan Penetapan Limit yang secara umum management strategy, level of risk to be taken (risk
mencakup strategi manajemen risiko likuiditas, appetite) and risk tolerance, and risk management
tingkat risiko yang akan diambil (risk appetite) dan process, information systems and internal control
toleransi risiko (risk tolerance) dan Sistem Informasi systems by implementing internal controls and
Manajemen Risiko serta Sistem Pengendalian adequate independent review of the risk
Internal dengan menerapkan pengendalian internal management implementation for liquidity risk which
dan kaji ulang independen yang memadai terhadap are being carried out by the Management and
penerapan Manajemen Risiko untuk Risiko likuiditas conducted by the Internal Audit Division (IAD) and
yang dilaksanakan oleh Internal Audit Division (IAD) Enterprise Risk Management Division (ERMD).
dan Enterprise Risk Management Division (ERMD).
Pengendalian risiko likuiditas melalui strategi Liquidity risk management is being carried out
pendanaan, pengelolaan posisi likuiditas dan through funding strategy, liquidity positions and
pemantauan risiko likuiditas harian, pengelolaan monitoring of daily liquidity, management of high
aset likuid yang berkualitas tinggi, dan rencana quality liquid assets, planning the emergency
pendanaan darurat serta penerapan sistem funding as well as implementation of a sound risk
informasi manajemen risiko secara wajar untuk management information system to support the
mendukung pelaksanaan proses identifikasi, process of identification, measurement, monitoring
pengukuran, pemantauan, dan pengendalian, serta and control, as well as reporting of liquidity risk under
pelaporan risiko likuiditas dalam kondisi normal dan normal and extreme conditions in a comprehensive,
kondisi krisis secara lengkap, akurat, terkini dan accurate, timely and sustainable manner.
berkesinambungan.
Alat pengukuran yang digunakan dalam pengukuran The tools used in the measurement of liquidity risk
Risiko Likuiditas antara lain adalah Rasio Likuiditas, among others are Liquidity Ratio, Maturity Profile,
Profil Maturitas, Proyeksi Arus Kas, dan Stress Cash Flow Projection, and Stress Testing (testing
Testing (pengujian terhadap kemampuan Bank the Bank's ability to meet liquidity needs on a state
untuk memenuhi kebutuhan likuiditas pada kondisi of crisis by using the specific stress scenarios on the
krisis dengan menggunakan skenario stress secara Bank as well as on the market factor).
spesifik pada Bank maupun skenario stress pada
faktor pasar).
262
Page 659
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Tabel jatuh tempo berikut menyajikan informasi The following maturity tables provide information
mengenai perkiraan sisa jatuh tempo dari aset dan about the expected maturities of the Bank’s financial
liabilitas keuangan: assets and liabilities:
31 Desember/December 31, 2023
> 6 - 12
>1-6 Bulan/
Lainnya/ ≤ 1 Bulan/ Bulan/ >6 - 12 > 12 Bulan/
Total Others *) ≤ 1 Month Months Months >12 Months
ASET ASSETS
Kas 2.127.489 - 2.127.489 - - - Cash
Giro pada Current accounts with
Bank Indonesia 18.145.761 - 18.145.761 - - - Bank Indonesia
Current accounts with
Giro pada bank lain 2.201.594 (1.804) 2.203.398 - - - other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 30.561.122 - 30.561.122 - - - and other banks
Efek-efek 5.282.970 (22.903) 2.979.680 389.173 50.000 1.887.020 Securities
Obligasi Pemerintah 35.893.929 - 7.777.100 3.644.949 1.339.247 23.132.633 Government bonds
Tagihan Akseptasi 520.691 (23.876) 544.567 - - - Acceptance Receivable
Tagihan Derivatif 32.176 - - - - 32.176 Derivative Receivables
Kredit yang diberikan dan
pembiayaan/piutang Loans and sharia
syariah 318.106.177 (15.591.964) 4.924.164 3.585.313 6.396.209 318.792.455 financing/receivables
Bunga yang masih akan
diterima 11.526.687 - 11.526.687 - - - Interest receivable
Aset lain-lain**) 1.873.496 - 1.873.496 - - - Other assets**)
Total 426.272.092 (15.640.547) 82.663.464 7.619.435 7.785.456 343.844.284 Total
LIABILITAS LIABILITIES
Liabilitas segera ***) 2.567.271 - 2.567.271 - - - Liabilities due immediately***)
Simpanan nasabah 322.501.148 - 225.525.422 78.653.684 18.036.635 285.407 Deposits from customers
Simpanan dari bank lain 91.312 - 91.312 - - - Deposits from other banks
Surat berharga yang
diterbitkan 8.272.098 - - 1.698.524 1.811.017 4.762.557 Securities issued
Liabilitas akseptasi 544.567 - 362.394 182.173 - - Acceptance payable
Liabilitas Derivatif - - - - - - Derivative payable
Pinjaman yang diterima 33.762.089 - - 6.139.851 6.454.998 21.167.240 Fund borrowings
Bunga yang masih harus
dibayar 647.496 - 647.496 - - - Interest payables
Liabilitas lain-lain****) 521.548 - 521.548 - - - Other liabilities****)
Pinjaman dan efek- Subordinated Loan
efek subordinasi 9.112.837 - - - - 9.112.837 Securities
Total 378.020.366 - 229.715.443 86.674.232 26.302.650 35.328.041 Total
Perbedaan jatuh tempo 48.251.726 (15.640.547) (147.051.979) (79.054.797) (18.517.194) 308.516.243 Maturity gap
*) Cadangan kerugian penurunan nilai atas aset keuangan. *) Allowance for impairment losses on financial assets.
**) Terdiri atas tagihan pihak ketiga. **) Consists of third party receivables.
***) Terdiri atas kewajiban kepada pihak ketiga, bagi hasil yang belum dibagikan, deposito ***) Consists of third party payables, undistributed profit sharing, matured time deposits
berjangka jatuh tempo dan bunga atas deposito berjangka namun belum diambil and interest on time deposits not collected by customers.
nasabah.
****) Terdiri atas setoran jaminan dan dana jaminan pengembang (kewajiban kepada pihak ****) Consists of guarantee deposits and developers’ security deposits (liabilities to third
ketiga). party).
263
Page 660
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Tabel jatuh tempo berikut menyajikan informasi The following maturity tables provide information
mengenai perkiraan sisa jatuh tempo dari aset dan about the expected maturities of the Bank’s financial
liabilitas keuangan (lanjutan): assets and liabilities (continued):
31 Desember/December 31, 2022
> 6 - 12
>1-6 Bulan/
Lainnya/ ≤ 1 Bulan/ Bulan/ >6 - 12 > 12 Bulan/
Total Others *) ≤ 1 Month Months Months >12 Months
ASET ASSETS
Kas 1.661.533 - 1.661.533 - - - Cash
Giro pada Current accounts with
Bank Indonesia 25.416.941 - 25.416.941 - - - Bank Indonesia
Current accounts with
Giro pada bank lain 1.470.510 (1.747) 1.472.257 - - - other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 12.975.955 - 12.975.955 - - - and other banks
Efek-efek 1.720.769 (2.399) 1.455.405 8.260 82.165 177.338 Securities
Obligasi Pemerintah 51.964.973 - 37.540.672 3.266.511 512.540 10.645.250 Government bonds
Efek-efek yang dibeli
dengan janji Securities purchased under
dijual kembali 1.434.190 - 1.434.190 - - - agreement to resell
Tagihan Akseptasi 420.426 (136) 80.697 339.865 - - Acceptance Receivable
Tagihan Derivatif 103.939 - 43.543 29.284 512.540 10.645.250 Derivative Receivables
Kredit yang diberikan dan
pembiayaan/piutang Loans and sharia
syariah 282.606.781 (15.674.923) 5.336.769 4.811.050 5.887.466 282.246.419 financing/receivables
Bunga yang masih akan
diterima 10.750.302 - 10.750.302 - - - Interest receivable
Aset lain-lain**) 1.040.048 - 1.040.048 - - - Other assets**)
Total 391.566.367 (15.679.205) 99.208.312 8.454.970 6.994.711 303.714.257 Total
LIABILITAS LIABILITIES
Liabilitas segera ***) 2.588.471 - 2.588.471 - - - Liabilities due immediately***)
Simpanan nasabah 297.099.801 - 174.667.266 58.829.356 9.198.718 54.404.461 Deposits from customers
Simpanan dari bank lain 136.408 - 136.408 - - - Deposits from other banks
Surat berharga yang
diterbitkan 8.652.260 - - 1.999.919 725.924 5.926.417 Securities issued
Liabilitas Derivatif - - - - - - Derivative Liabilities
Liabilitas akseptasi 420.562 - 80.697 339.865 - - Acceptance payable
Pinjaman yang diterima 24.821.005 - 499.997 - 2.000.000 22.321.008 Fund borrowings
Bunga yang masih harus
dibayar 629.366 - 629.366 - - - Interest payables
Liabilitas lain-lain****) 4.690.821 - 4.690.821 - - - Other liabilities****)
Pinjaman dan efek- Subordinated Loan
efek subordinasi 9.158.219 - - - - 9.158.219 Securities
Total 348.196.913 - 183.293.026 61.169.140 11.924.642 91.810.105 Total
Perbedaan jatuh tempo 43.369.454 (15.679.205) (84.084.714) (52.714.170) (4.929.931) 211.904.152 Maturity gap
*) Cadangan kerugian penurunan nilai atas aset keuangan. *) Allowance for impairment losses on financial assets.
**) Terdiri atas tagihan pihak ketiga. **) Consists of third party receivables.
***) Terdiri atas kewajiban kepada pihak ketiga, bagi hasil yang belum dibagikan, deposito ***) Consists of third party payables, undistributed profit sharing, matured time deposits
berjangka jatuh tempo dan bunga atas deposito berjangka namun belum diambil and interest on time deposits not collected by customers.
nasabah.
****) Terdiri atas setoran jaminan dan dana jaminan pengembang (kewajiban kepada pihak ****) Consists of guarantee deposits and developers’ security deposits (liabilities to third
ketiga). party).
264
Page 661
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Tabel di bawah ini menunjukkan sisa jatuh tempo The tables below show the remaining contractual
kontraktual dari liabilitas keuangan berdasarkan maturities of financial liabilities based on
pada arus kas yang tidak didiskonto (pokok dan undiscounted cashflows (principal and interest):
bunga):
31 Desember/December 31, 2023
>1-6 > 6 - 12
≤ 1 Bulan/ Bulan/ Bulan/ > 12 Bulan/
Total On demand Month Months Months Months
LIABILITAS LIABILITIES
Liabilitas segera*) 2.567.271 - 2.567.271 - - - Liabilities due immediately*)
Simpanan nasabah Deposits from customers
Deposito berjangka 141.895.950 - 90.316.293 40.542.872 10.987.612 49.173 Time deposits
Tabungan 38.998.753 38.998.753 - - - - Savings deposits
Giro 142.808.756 78.489.050 - - - 64.319.706 Demand deposits
Simpanan dari bank lain 91.312 91.312 - - - Deposits from other banks
Liabilitas akseptasi 544.567 - 544.567 - - Acceptance payable
Liabiltias derivatif - - - - - - Derivative Liabilities
Surat berharga yang
diterbitkan 9.453.602 - 75.426 1.935.160 2.085.568 5.357.448 Securities issued
Pinjaman yang diterima 43.613.659 - 125.750 6.751.324 8.120.580 28.616.005 Fund borrowings
Bunga yang masih harus
dibayar 647.496 - 647.496 - - - Interest payables
Liabilitas lain-lain**) 521.548 - 521.548 - - - Other liabilities**)
Pinjaman Subordinasi dan Subordinated Loan and
Efek-efek subordinasi 9.825.769 - 47.979 239.897 3.287.876 6.250.017 and securities
Total 390.968.683 117.579.115 94.846.330 49.469.253 24.481.636 104.592.349 Total
31 Desember/December 31, 2022
>1-6 > 6 - 12
≤ 1 Bulan/ Bulan/ Bulan/ > 12 Bulan/
Total On demand Month Months Months Months
LIABILITAS LIABILITIES
Liabilitas segera*) 2.588.471 - 2.588.471 - - - Liabilities due immediately*)
Simpanan nasabah Deposits from customers
Deposito berjangka 148.981.512 - 66.763.135 59.616.536 9.631.572 12.970.268 Time deposits
Tabungan 37.376.047 37.376.047 - - - - Savings deposits
Giro 113.525.727 70.664.584 - - - 42.861.143 Demand deposits
Simpanan dari bank lain 136.408 136.408 - - - - Deposits from other banks
Liabilitas derivatif - - - - - - Derivative liabilities
Liabilitas akseptasi 420.562 - 80.697 339.865 - - Acceptance payable
Surat berharga yang
diterbitkan 10.110.074 - 72.842 2.245.500 991.612 6.800.120 Securities issued
Pinjaman yang diterima 32.698.776 - 85.148 1.026.370 2.602.004 28.985.254 Fund borrowings
Bunga yang masih harus
dibayar 629.366 - 629.366 - - - Interest payables
Liabilitas lain-lain**) 4.690.821 - 4.690.821 - - - Other liabilities**)
Pinjaman Subordinasi dan Subordinated Loan and
Efek-efek subordinasi 10.562.334 - 48.158 240.792 288.950 9.984.434 and securities
Total 361.720.098 108.177.039 74.958.638 63.469.063 13.514.138 101.601.219 Total
*) Terdiri atas kewajiban kepada pihak ketiga, bagi hasil yang belum dibagikan, deposito *) Consists of third party payables, undistributed profit sharing, matured time
berjangka jatuh tempo dan bunga atas deposito berjangka namun belum diambil deposits and interest on time deposits not collected by customers.
nasabah.
**) Terdiri atas setoran jaminan dan dana jaminan pengembang (kewajiban kepada pihak **) Consists of guarantee deposits and developers’ security deposits (liabilities
ketiga). to third party).
Risiko Pasar Market Risk
Risiko Pasar merupakan risiko pada laporan posisi Market risk is the risk on statement of financial
keuangan dan rekening administratif, akibat position and administrative accounts, due to
perubahan secara keseluruhan dari kondisi pasar. changes in overall market conditions.
265
Page 662
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
Sesuai Surat Edaran Otoritas Jasa Keuangan In accordance with the Financial Services Authority
Nomor 12 /SEOJK.03/2018 tanggal 21 Agustus Circular No.12 /SEOJK.03/2018 dated in August 21,
2018 tentang Penerapan Manajemen Risiko dan 2018 regarding the Implementation of Risk
Pengukuran Risiko Pendekatan Standar, Bank Management and Measurement of Risk in the
menggunakan perhitungan Standardized Method Standard Approach In measuring market risk, the
yang digunakan untuk menghitung Kewajiban Bank uses the Standardized Method in calculating
Penyediaan Modal Minimum (KPMM) untuk Risiko minimum Capital Adequacy Ratio (CAR) for market
Pasar. Risiko nilai tukar yang timbul dari fluktuasi risk. Exchange rate risk arises from fluctuations in
nilai tukar dikelola dengan cara menjaga Posisi exchange rates maintained by keeping the net open
Devisa Neto sesuai dengan peraturan Bank position in accordance with Bank Indonesia
Indonesia. Gejolak eksternal juga diakomodasi regulations. External shocks are also being
dengan dilakukan stress testing untuk melihat considered by stress testing, which is done to
sejauh mana Bank dapat bertahan dengan measure the extent to which the Bank can survive
beberapa skenario perubahan kondisi eksternal, some scenario changes in external conditions,
khususnya perubahan suku bunga pasar. particularly changes in market interest rates.
Termasuk di dalam risiko pasar adalah risiko Market risk includes the risk of price changes of
perubahan harga instrumen keuangan akibat financial instruments due to changes in market
perubahan faktor-faktor pasar, seperti perubahan factors, such as changes in interest rates and
suku bunga dan perubahan nilai tukar. exchange rates.
i. Risiko tingkat suku bunga i. Interest rate risk
Risiko tingkat bunga timbul dari adanya Interest rate risks arise from the possibility that
kemungkinan bahwa perubahan tingkat suku bunga changes in interest rates will affect future cash flows
akan mempengaruhi arus kas di masa yang akan from the fair values of financial instruments.
datang dari nilai wajar instrumen keuangan.
Tabel di bawah ini menyajikan informasi mengenai The following table presents information on the
tingkat suku bunga rata-rata per tahun untuk aset average annual interest rates for significant financial
dan liabilitas keuangan yang penting untuk tahun assets and liabilities for the year ended December
yang berakhir pada tanggal-tanggal 31 Desember 31, 2023 and 2022:
2023 dan 2022:
31 Desember/December 31, 2023 31 Desember/December 31, 2022
Mata Uang Mata Uang
Asing/ Asing/
Foreign Foreign
Aset Rupiah currencies Rupiah currencies Assets
Giro pada bank lain 0,69% 0,00% 0,19% 0,00% Current accounts with other Bank
Penempatan pada Bank Placements with Bank
Indonesia dan Indonesia and
bank lain 5,23% 5,24% 3,47% 0,96% other banks
Efek-efek 5,27% 4,13% 8,59% 4,13% Securities
Obligasi pemerintah Government bonds
Tingkat bunga tetap 3,74% 3,07% 3,60% 2,93% Fixed interest rate
Efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 5,74% 0,00% 4,21% 0.00% agreement to resell
Kredit yang diberikan dan Loans and sharia financing/
Piutang syariah 8,06% 6,08% 8,14% 4,48% receivables
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro 2,21% 4,51% 1,59% 1,03% Demand deposits
Tabungan 1,53% 0,21% 1,44% 0,16% Savings deposits
Deposito berjangka 5,34% 4,25% 3,49% 1,71% Time deposits
Simpanan dari Bank lain Deposits from other banks
Giro 1,12% 0,00% 0,99% 0,00% Demand deposits
Deposito Berjangka 4,69% 0,00% 2,75% 0,00% Time deposits
Inter-bank call money 5,65% 0,00% 3,40% 1,48% Inter-bank call money
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 5,97% 0,00% 3,93% 0,00% repurchase agreements
Surat berharga yang
yang diterbitkan 7,99% 0,00% 8,56% 0,00% Securities issued
Pinjaman yang diterima 5,08% 1,37% 5,47% 0,90% Fund borrowing
Pinjaman subordinasi dan Subordinated loan and
efek-efek Subordinasi 8,28% 4,20% 8,28% 4,20% securities
266
Page 663
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
i. Risiko tingkat suku bunga (lanjutan) i. Interest rate risk (continued)
Tabel di bawah ini mengikhtisarkan eksposur The tables below summarize the Bank’s exposure
Bank terhadap risiko tingkat suku bunga (gross): to interest rate risk (gross):
31 Desember/December 31, 2023
Suku bunga mengambang/Variable interest rate
Lebih dari 3
bulan tetapi
tidak lebih
dari 1 tahun/ Tidak
Tidak lebih More than 3 Lebih dari 1 Suku bunga dikenakan
dari 3 bulan/ months but tahun/ tetap/ bunga/syariah
Not more than less than 1 More than 1 Fixed Non-interest
3 months year year interest rate bearing/sharia Total
Aset Keuangan Financial Assets
Kas - - - - 2.127.489 2.127.489 Cash
Giro pada Bank Indonesia - - - 14.317.572 3.828.189 18.145.761 Current accounts with Bank Indonesia
Giro pada bank lain 2.203.198 - - - 200 2.203.398 Current accounts with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain - - - 27.411.122 3.150.000 30.561.122 and other banks
Efek-efek 1.042.013 - - 4.154.990 108.870 5.305.873 Securities
Obligasi pemerintah - - - 21.735.376 14.158.553 35.893.929 Government bonds
Tagihan Akseptasi - - - - 544.567 544.567 Acceptance Receivable
Tagihan Derivatif - - - 32.176 - 32.176 Derivative receivabless
Kredit yang diberikan dan piutang Loans and sharia financing/
/pembiayaan syariah 4.843.685 8.545.336 142.367.230 140.827.609 37.114.281 333.698.141 receivable
Bunga yang masih akan diterima - - - - 11.526.687 11.526.687 Interest receivable
Aset lain-lain*) - - - - 1.873.496 1.873.496 Other assets*)
Total aset keuangan 8.088.896 8.545.336 142.367.230 208.478.845 74.432.332 441.912.639 Total financial assets
Liabilitas Keuangan Financial Liabilities
Liabilitas segera**) - - - - 2.567.271 2.567.271 Liabilities due immediately**)
Simpanan dari nasabah Deposits from customers
Giro 75.362.852 - - 54.006.439 13.439.465 142.808.756 Demand deposits
Tabungan 37.722.161 - - - 1.276.592 38.998.753 Savings deposits
Deposito berjangka - - - 140.693.639 - 140.693.639 Time deposits
Simpanan dari bank lain - - - - 91.312 91.312 Deposits from other banks
Liabilitas akseptasi - - - - 544.567 544.567 Acceptance payable
Liabilitas derivatif - - - - - - Acceptance payable
Surat-surat berharga diterbitkan - - - 8.006.252 265.846 8.272.098 Securities issued
Pinjaman yang diterima - - - 30.531.530 3.230.559 33.762.089 Fund Borrowings
Bunga yang masih harus dibayar - - - - 647.496 647.496 Interest payables
Liabilitas lain-lain***) - - - - 521.548 521.548 Other liabilities***)
Pinjaman subordinasi dan Subordinated Loan and
Efek-efek subordinasi - - - 9.112.837 - 9.112.837 Securities
Total liabilitas keuangan 113.085.013 - - 242.350.697 22.584.656 378.020.366 Total financial liabilities
Gap repricing
suku bunga-kotor (104.996.117) 8.545.336 142.367.230 (33.871.852) 51.847.676 63.892.273 Gross interest repricing gap
*) Terdiri dari tagihan kepada pihak ketiga. *) Consists of third party receivables.
**) Terdiri dari kewajiban kepada pihak ketiga, bagi hasil yang belum dibagikan, **) Consists of third party payables, undistributed profit sharing, matured time
deposito berjangka jatuh tempo dan bunga atas deposito berjangka namun belum deposits and interest on time deposits not collected by customers.
diambil nasabah.
***) Terdiri atas setoran jaminan dan dana jaminan pengembang (kewajiban kepada ***) Consists of guarantee deposits and developers’ security deposits (liabilities to
pihak ketiga). third party).
267
Page 664
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
i. Risiko tingkat suku bunga (lanjutan) i. Interest rate risk (continued)
Tabel di bawah ini mengikhtisarkan eksposur The tables below summarize the Bank’s exposure
Bank terhadap risiko tingkat suku bunga (gross) to interest rate risk (gross)(continued):
(lanjutan):
31 Desember/December 31, 2022
Suku bunga mengambang/Variable interest rate
Lebih dari 3
bulan tetapi
tidak lebih
dari 1 tahun/ Tidak
Tidak lebih More than 3 Lebih dari 1 Suku bunga dikenakan
dari 3 bulan/ months but tahun/ tetap/ bunga/syariah
Not more than less than 1 More than 1 Fixed Non-interest
3 months year year interest rate bearing/sharia Total
Aset Keuangan Financial Assets
Kas - - - - 1.661.533 1.661.533 Cash
Giro pada Bank Indonesia 22.035.579 - - - 3.381.362 25.416.941 Current accounts with Bank Indonesia
Giro pada bank lain 1.471.059 - - - 1.198 1.472.257 Current accounts with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain - - - 10.897.955 2.078.000 12.975.955 and other banks
Efek-efek 793.831 - - 816.282 113.055 1.723.168 Securities
Obligasi pemerintah - - - 43.150.065 8.814.908 51.964.973 Government bonds
Efek-efek yang dibeli dengan Securities purchaces under
janji dijual kembali - - - 1.434.190 - 1.434.190 agreement to resell
Tagihan akseptasi - - - - 420.562 420.562 Acceptance Receivable
Tagihan derivatif - - - 103.939 - 103.939 Derivative receivabless
Kredit yang diberikan dan piutang Loans and sharia financing/
/pembiayaan syariah 3.898.479 9.715.127 187.066.985 65.976.974 31.624.139 298.281.704 receivable
Bunga yang masih akan diterima - - - - 10.750.302 10.750.302 Interest receivable
Aset lain-lain*) - - - - 1.040.048 1.040.048 Other assets*)
Total aset keuangan 28.198.948 9.715.127 187.066.985 122.379.405 59.885.107 407.245.572 Total financial assets
Liabilitas Keuangan Financial Liabilities
Liabilitas segera**) - - - - 2.614.055 2.614.055 Liabilities due immediately**)
Simpanan dari nasabah Deposits from customers
Giro 62.039.775 - - 42.861.143 8.624.809 113.525.727 Demand deposits
Tabungan 36.182.329 - - 1.193.718 37.376.047 Savings deposits
Deposito berjangka - - - 146.198.027 - 146.198.027 Time deposits
Simpanan dari bank lain 136.408 - - - - 136.408 Deposits from other banks
Liabilitas akseptasi - - - - 420.562 420.562 Acceptance payable
Liabilitas derivatif - - - - - - Derivative liabilities
Surat-surat berharga diterbitkan - - - 8.652.260 - 8.652.260 Securities issued
Pinjaman yang diterima - - - 22.803.052 2.017.953 24.821.005 Fund Borrowings
Bunga yang masih harus dibayar - - - - 629.366 629.336 Interest payables
Liabilitas lain-lain***) - - - - 4.690.821 4.690.821 Other liabilities***)
Pinjaman subordinasi dan Subordinated Loan and
Efek-efek subordinasi - - - 9.158.219 - 9.158.219 Securities
Total liabilitas keuangan 98.358.512 - - 229.672.701 20.191.284 348.222.467 Total financial liabilities
Gap repricing
suku bunga-kotor (70.159.564) 9.715.127 187.066.985 (107.293.296) 39.693.823 59.023.105 Gross interest repricing gap
*) Terdiri dari tagihan kepada pihak ketiga. *) Consists of third party receivables.
**) Terdiri dari kewajiban kepada pihak ketiga, bagi hasil yang belum dibagikan, **) Consists of third party payables, undistributed profit sharing, matured time
deposito berjangka jatuh tempo dan bunga atas deposito berjangka namun belum deposits and interest on time deposits not collected by customers.
diambil nasabah.
***) Terdiri atas setoran jaminan dan dana jaminan pengembang (kewajiban kepada ***) Consists of guarantee deposits and developers’ security deposits (liabilities to
pihak ketiga). third party).
268
Page 665
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
i. Risiko tingkat suku bunga (lanjutan) i. Interest rate risk (continued)
Analisis sensitivitas untuk beberapa faktor pasar Sensitivity analyses for several market factors
menunjukkan bagaimana laba atau rugi dan showing how profit or loss and equity could be
ekuitas dapat dipengaruhi oleh perubahan dari affected by changes in the relevant risk factor are
beberapa faktor risiko sesuai dengan tabel shown in the tables below. In general, sensitivity
dibawah ini. Secara umum, sensitivitas diestimasi is estimated by comparing an initial value to the
dengan membandingkan suatu nilai awal ke nilai value derived after a specified change in the
tertentu setelah perubahan tertentu dari faktor market factor, assuming all other variables are
pasar, dengan mengasumsikan seluruh variabel constant. The sensitivity of the statement of profit
lainnya tetap. Sensitivitas atas laporan laba rugi or loss and other comprehensive income is the
dan penghasilan komprehensif lain merupakan effect of the assumed changes in interest rates on
efek atas perubahan estimasi suku bunga atas the profit or loss for a period, based on the variable
laba rugi untuk suatu periode, berdasarkan nilai rate trading and non-trading financial assets and
suku bunga mengambang atas aset dan liabilitas liabilities held by the Bank as of December 31,
yang diperdagangkan dan tidak diperdagangkan 2023 and 2022. The sensitivity of equity is
yang dimiliki Bank pada tanggal-tanggal 31 calculated by revaluing fixed interest rate fair
Desember 2023 dan 2022. Analisis sensitivitas value through other comprehensive income and
atas ekuitas dihitung dengan menilai kembali fair value to profit or loss financial assets as of
perubahan estimasi suku bunga tetap atas aset December 31, 2023 and 2022 for the effects of the
keuangan yang diukur pada nilai wajar melalui assumed changes in interest rates. The total
penghasilan komprehensif lain dan nilai wajar sensitivity of equity is based on the assumption
melalui laba rugi pada tanggal-tanggal 31 that there are parallel shifts in the yield curve.
Desember 2023 dan 2022. Jumlah sensitivitas
atas ekuitas didasarkan pada asumsi bahwa
terdapat perubahan paralel dalam kurva imbal
hasil.
Tabel dibawah ini menunjukkan sensitivitas dari The tables below demonstrate the sensitivity of
laporan laba rugi dan penghasilan komprehensif the Bank’s statement of profit or loss and other
lain dan ekuitas Bank terhadap kemungkinan comprehensive income and equity to reasonably
perubahan wajar atas suku bunga untuk aset dan possible changes in interest rates for fixed rate
liabilitas keuangan dengan suku bunga tetap financial assets and liabilities as of December 31,
pada tanggal-tanggal 31 Desember 2023 dan 2023 and 2022, there is significant changes
2022, terdapat perubahan signifikan compare to December 2022 from impact of profit
dibandingkan dengan Desember 2022 atas or loss and equity because of the increasing from
dampak ke laba rugi dan ekuitas dikarenakan securities in USD:
peningkatan portofolio surat berharga dalam
USD:
269
Page 666
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
i. Risiko tingkat suku bunga (lanjutan) i. Interest rate risk (continued)
31 Desember/December 31, 2023
Dampak ke laporan
laba rugi dan penghasilan
komprehensif lainnya
sebelum pajak/
Impact to Dampak ke
Perubahan basis Statement of ekuitas/
poin/Change Comprehensive Impact to
in basis point Income before tax Equity
Rupiah +125 (67.861) (285.489) Rupiah
+50 (28.181) (116.975)
-50 29.653 120.901
-125 77.208 310.063
Dolar Amerika Serikat +125 (146) (567.433) United States Dollar
+50 (58) (241.791)
-50 59 264.001
-125 146 706.923
31 Desember/December 31, 2022
Dampak ke laporan
laba rugi dan penghasilan
komprehensif lainnya
sebelum pajak/
Impact to
Statement of Dampak ke
Perubahan basis profit or loss and ekuitas/
poin/Change Other Comprehensive Impact to
in basis point Income before tax Equity
Rupiah +125 (43.380) (556.734) Rupiah
+50 (17.878) (230.043)
-50 18.623 240.557
-125 48.045 622.570
Dolar Amerika Serikat +125 - (546.154) United States Dollar
+50 - (232.895)
-50 - 254.593
-125 - 682.459
270
Page 667
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
i. Risiko tingkat suku bunga (lanjutan) i. Interest rate risk (continued)
Tabel dibawah ini menunjukkan sensitivitas dari The tables below demonstrate the sensitivity of
laporan laba rugi dan penghasilan komprehensif profit or loss and other comprehensive income to
lain terhadap kemungkinan perubahan suku reasonably possible changes in interest rates for
bunga untuk aset dan liabilitas keuangan dengan variable rate financial assets and liabilities as of
suku bunga variable pada tanggal-tanggal 31 December 31, 2023 and 2022:
Desember 2023 dan 2022:
31 Desember/December 31, 2023
Pengaruh ke
laporan laba rugi
dan penghasilan
komprehensif lainnya/
Impact to
Perubahan Statement of
basis poin/ profit or loss and
Change in other comprehensive
basis point income
Rupiah ±125 ±410.748 Rupiah
±50 ±164.299
31 Desember/December 31, 2022
Pengaruh ke
laporan laba rugi
dan penghasilan
komprehensif lainnya/
Impact to
Perubahan Statement of
basis poin/ profit or loss and
Change in other comprehensive
basis point income
Rupiah ±125 ±405.949 Rupiah
±50 ±162.380
ii. Risiko Nilai Tukar ii. Exchange rate risk
Risiko nilai tukar adalah kemungkinan kerugian Exchange rate risk is the probability of loss to
yang timbul dari perubahan kurs valuta asing. earnings arising from changes in foreign
Bank mengelola paparan terhadap pengaruh exchange rates. The Bank manages exposure to
fluktuasi nilai tukar dengan Posisi Devisa Neto effects of fluctuations in exchange rates with Net
sesuai dengan peraturan OJK (tidak diaudit). Open Position based on OJK regulations
(unaudited).
31 Desember/December 31, 2023
Perubahan Pengaruh ke
persentase laporan laba rugi
nilai tukar dan penghasilan
mata uang komprehensif lainnya/
asing/ Impact to
Percentage Statement of
change in profit or loss and
foreign other comprehensive
currency rate income
Dolar Amerika Serikat ±0.30% ±3.840 United States Dollar
±0.35% ±4.480
271
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
ii. Risiko Nilai Tukar (lanjutan) ii. Exchange rate risk (continued)
Risiko nilai tukar adalah kemungkinan kerugian Exchange rate risk is the probability of loss to
yang timbul dari perubahan kurs valuta asing. earnings arising from changes in foreign
Bank mengelola paparan terhadap pengaruh exchange rates. The Bank manages exposure to
fluktuasi nilai tukar dengan Posisi Devisa Neto effects of fluctuations in exchange rates with Net
sesuai dengan peraturan OJK (tidak diaudit). Open Position based on OJK regulations
(lanjutan) (unaudited). (continued)
31 Desember/December 31, 2022
Perubahan Pengaruh ke
persentase laporan laba rugi
nilai tukar dan penghasilan
mata uang komprehensif lainnya/
asing/ Impact to
Percentage Statement of
change in profit or loss and
foreign other comprehensive
currency rate income
Dolar Amerika Serikat ±0.30% ±1.106 United States Dollar
±0.35% ±1.290
Sensitivitas atas laporan laba rugi dan The sensitivity of the statement of profit or loss
penghasilan komprehensif lain merupakan and other comprehensive income is the
dampak yang diestimasi atas perubahan yang estimated effect of the assumed change in
diasumsikan atas perubahan nilai tukar foreign currency exchange rates on income,
berdasarkan aset dan liabilitas keuangan dalam based on foreign currency denominated assets
mata uang asing. and liabilities.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the effect
dampak atas perubahan nilai tukar mata uang of fluctuations in exchange rates of other
lainnya seperti Pound Sterling Inggris, Euro currencies, such as British Pound Sterling,
Eropa, Yen Jepang, Dolar Singapura, Dolar European Euro, Japanese Yen, Singapore
Australia dan Dolar Hongkong tidak material. Dollar, Australian Dollar and Hongkong Dollar, is
not material.
Risiko Operasional Operational Risk
Risiko Operasional merupakan risiko akibat Operational risk is a risk arising from the inadequacy
ketidakcukupan dan/atau tidak berfungsinya proses and/or failure of internal processes, human error,
internal, kesalahan manusia, kegagalan sistem, system failure, and/or the presence of external
dan/atau adanya kejadian-kejadian eksternal yang events that can affect the operations of the Bank.
mempengaruhi operasional Bank.
Risiko Operasional yang timbul harus segera Operational risk arising should be anticipated.
diantisipasi. Pencadangan modal yang dilakukan Provision of capital held by bank is calculated based
Bank dihitung berdasarkan kebutuhan modal on minimum Capital Adequacy Ratio (CAR) which is
minimum (CAR) merupakan salah satu langkah one of anticipatory measures in order the
antisipasi agar eksposur Risiko Operasional tidak operational risk exposure not interfere Bank’s
sampai mengganggu permodalan. capital structure.
272
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Operasional (lanjutan) Operational Risk (continued)
Dalam rangka menghitung kebutuhan modal In order to calculate the minimum Capital Adequacy
minimum (CAR) untuk risiko operasional, Bank Ratio (CAR) for operational risk, the Bank applies
menerapkan Pendekatan Standar (Standardized the Standardized Approach, in accordance with
Approach), sesuai Surat Edaran Otoritas Jasa Financial Services Autority Circular Letter No.
Keuangan Nomor 6/SEOJK.03/2020 tanggal 29 6/SEOJK.03/2020 dated April 29, 2020 regarding
April 2020 tentang Perhitungan Aset Tertimbang the calculation of Risk Weighted Assets (RWA) for
Menurut Risiko untuk Risiko Operasional dengan Operational Risk Calculated using Standardized
Menggunakan Pendekatan Standar Bagi Bank Approach (SA).
Umum.
Dalam pemantauan risiko operasional, fungsi In monitoring operational risk, Internal Audit
Internal Audit melaksanakan penilaian terhadap performs an assessment of the implementation of
implementasi kebijakan dan prosedur manajemen risk management policies and procedures at each
risiko pada setiap aktivitas fungsional, produk atau functional activity, product or new service and the
layanan baru dan Enterprise Risk Management ERMD also ensures that the identification,
Division (ERMD) berfungsi memastikan proses measurement, monitoring and risk control, work
identifikasi, pengukuran, pemantauan dan effectively on any functional activity, product or new
pengendalian risiko berjalan dengan efektif pada services.
setiap aktivitas fungsional, produk atau layanan
baru.
Dalam rangka melakukan proses identifikasi risiko, In order to make the process of identifying risks, the
saat ini Bank sedang mengembangkan aplikasi BTN Bank is currently developing applications BTN Loss
Loss Event Database (BTN-LED). Aplikasi BTN LED Event Database (BTN-LED). The application of LED
ini dirancang terhubung dengan Kantor Wilayah dan was designed BTN connected with regional offices
Kantor Cabang. Dengan demikian Kantor Wilayah and branch offices. Thus, regional offices and
dan Kantor Cabang dapat secara periodik branch offices can periodically send data loss event
mengirimkan data loss event masing-masing kantor each office online through media web (web based).
secara online melalui media web (web based).
Data yang terkumpul selanjutnya akan diolah dan The Data collected will be processed and analyzed.
dianalisis. Dari hasil pengolahan dan analisis Processing and analysis of the results are expected
tersebut diharapkan akan teridentifikasi peta to be identified as a risk exposure maps are
eksposur risiko yang diperoleh, selanjutnya akan obtained, further mitigation measures will be
dilakukan langkah mitigasi terhadap eksposur risiko performed against the identified risk exposures.
yang teridentifikasi tersebut.
Pengendalian dan mitigasi risiko operasional Controlling and mitigating operational risk is
dilaksanakan oleh seluruh satuan kerja Bank. conducted by risk taking units within the Bank. The
Enterprise Risk Management Division bertugas Enterprise Risk Management Division ensures that
untuk memastikan bahwa Bank telah memiliki the Bank has adequate policies and procedures,
kebijakan dan prosedur pengendalian dan mitigasi which must be complied and carried out by each risk
risiko operasional yang memadai yang wajib taking unit in conducting its daily transactions and
dipatuhi dan dilaksanakan oleh setiap satuan kerja activities accurately, efficiently and in a timely
dalam melaksanakan transaksi dan aktivitas dengan manner.
akurat, efisien dan tepat waktu.
273
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The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Hukum Legal Risk
Pengukuran risiko hukum dilaksanakan oleh Legal risk measurement is conducted together by
Enterprise Risk Management Division bersama- Enterprise Risk Management Division and Legal
sama Legal Division berdasarkan laporan hasil Division based on the evaluation report resulting
evaluasi atas analisis kasus-kasus hukum secara from the analysis of individual legal cases on
individual terhadap liabilitas kontinjensi yang timbul contingent liabilities arising from legal litigation.
dari tuntutan hukum yang terjadi.
Pemantauan risiko hukum dilaksanakan oleh Legal Legal risk monitoring is conducted by Legal Division
Division untuk mengevaluasi efektivitas dari to evaluate the effectiveness of policies, procedures
implementasi kebijakan, prosedur dan kepatuhan and compliance with the Bank’s policies and
terhadap kebijakan, regulasi hukum serta batas prevailing laws and regulations. Periodic monitoring
ketentuan Bank. Pemantauan dilaksanakan secara is conducted on all legal risk exposures.
berkala terhadap seluruh posisi risiko hukum.
Dalam melaksanakan pengendalian risiko hukum, To mitigate legal risk, Legal Division provides legal
Legal Division memberi masukan hukum dan advice and recommendation to each division and
rekomendasi kepada setiap divisi dan satuan kerja risk taking units and also conducts a regular review
serta melakukan review secara berkala terhadap of agreements and partnership contracts with
perjanjian dan kontrak kerjasama dengan counterparty.
counterparty.
Risiko Reputasi Reputational Risk
Identifikasi risiko reputasi dilakukan pada faktor- Reputational risk is identified an inherent risk factors
faktor risiko yang melekat pada aktivitas fungsional associated to functional activities including
yang mencakup keterbukaan (disclosure disclosure requirements, customer complaints
requirement), keluhan nasabah terhadap pelayanan against the Bank, employee attitude when providing
Bank, perilaku karyawan Bank dalam melayani services to customers and the Bank’s
nasabah dan sistem komunikasi Bank. communication systems.
Pengukuran risiko reputasi dilakukan berdasarkan Reputation risk measurement is based on the
hasil assesment terhadap faktor-faktor risiko results of assessment on the reputation risk factors.
reputasi. Risiko reputasi Bank dikelola oleh Bank reputation risk is managed by Corporate
Corporate Secretary Division (CSD) dan dilaporkan Secretary Division (CSD) and being reported to
ke Bank Indonesia oleh Customer Care Division Bank Indonesia by Customer Care Division (CCD).
(CCD).
Dalam rangka pemantauan risiko reputasi, In order to monitor reputational risk, the Bank
dikembangkan aplikasi Sistem Pengaduan Nasabah developed an application called Customer
(SPN) untuk mendukung layanan dan penanganan Complaint System (CCS) to support customer
pengaduan nasabah yang memungkinkan proses service and complaint handling that allows online
penanganan pengaduan secara online antar pihak- complaints handling process between the parties
pihak yang terkait dengan permasalahan di Kantor related to the issues at branch offices and head
Cabang dan Kantor Pusat. Hal ini berguna untuk office. This will be useful to ensure sustained
memastikan terjaganya kepuasan nasabah. customer satisfaction.
Dalam pengendalian risiko reputasi, satuan kerja CSD is responsible for implementing policies related
yang berfungsi sebagai corporate secretary to managing and settling negative issues or avoiding
bertanggung jawab dalam penerapan kebijakan counter-productive information and performs the
yang berkaitan dengan penanganan dan Public Service Obligation (PSO) function in
penyelesaian berita negatif atau menghindari connection with carrying out corporate social
informasi kontra produktif serta untuk menjalankan responsibility.
fungsi Public Service Obligation (PSO) dalam
rangka melaksanakan tanggung jawab sosial
perusahaan (corporate social responsibility).
274
Page 671
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Reputasi (lanjutan) Reputational Risk (continued)
Kegiatan Corporate Social Responsibility tidak Corporate Social Responsibility is not focused only
terfokus kepada kegiatan charity saja, tetapi juga on charity, but also in the form of a sustainable
dalam bentuk program yang berkesinambungan. program. This can be realized in the form of credit
Hal ini dapat diwujudkan dalam bentuk pemberian subsidies and implementation of the Social and
kredit subsidi dan pelaksanaan Program Tanggung Environmental Responsibility Program (SERP).
Jawab Sosial dan Lingkungan (TJSL).
Risiko Stratejik Strategic Risk
Risiko Stratejik merupakan risiko akibat Strategic risk is the risk arising from the inaccuracies
ketidaktepatan Bank dalam pengambilan dan/atau in the decision making and/or the execution of a
pelaksanaan suatu keputusan stratejik serta strategic decision and failure to anticipate changes
kegagalan dalam mengantisipasi perubahan in the business environment. Strategic Risk
lingkungan bisnis. Identifikasi risiko stratejik identification is based on the strategic risk factors on
dilakukan berdasarkan atas faktor-faktor risiko specific functional activities, such as lending,
stratejik pada aktivitas fungsional tertentu, seperti treasury and investment activities, as well as
aktivitas perkreditan, treasuri dan investasi, serta operations and services through a business plan
operasional dan jasa melalui business plan yang prepared by the Corporate Strategy and Planning
disusun oleh Corporate Strategy and Planning Division (CSPD) as elaborated in the General Policy
Division (CSPD) sebagaimana yang dijabarkan of the BOD.
dalam Kebijakan Umum Direksi (KUD).
Pengukuran Risiko Stratejik dan parameter Strategic risk and parameter measurement are
pengukurannya dilakukan berdasarkan kinerja Bank based on the Bank's performance by comparing
yaitu dengan membandingkan hasil aktual dengan actual results with targets that have been set.
target yang telah ditetapkan. Pemantauan risiko Strategic risk monitoring is carried out by CSPD
stratejik dilakukan oleh CSPD secara berkala periodically to monitor the achievement of Key
dengan memonitor pencapaian Key Perfomance Performance Indicator and risk exposure compared
Indicator dan risk exposure dibandingkan dengan to the Bank's risk appetite.
risk appetite bank.
Selanjutnya, Dewan Komisaris, Direksi, Divisi dan Furthermore, the BOC, BOD, Divisions and Branch
Kantor Cabang mereviu strategi dasar yang fokus Offices are reviewing the basic strategy that focuses
pada perubahan-perubahan antara lain struktur on changes in among others, the organizational
organisasi Bank, perkreditan komersial, structure of the Bank, commercial lending, trade
pembiayaan perdagangan, treasuri, operasional finance, treasury, operations and the strengths and
dan kekuatan serta kelemahan sistem teknologi weaknesses of information technology systems.
informasi.
Dalam pengendalian risiko stratejik, Corporate In controlling strategic risk, the Corporate Strategy
Strategy and Planning Division (CSPD) berfungsi and Planning Division (CSPD) analyzes actual
menganalisa laporan aktual dan target rencana results against target and periodically reports to the
bisnis dan menyampaikannya kepada Direksi BOD.
secara berkala.
Risiko Kepatuhan Compliance Risk
Risiko Kepatuhan merupakan risiko yang timbul Compliance risk is the risk arising from the Bank’s
akibat Bank tidak mematuhi dan/atau tidak inability to comply and/or carry out laws and
melaksanakan peraturan perundang-undangan dan regulations. In identifying compliance risks,
ketentuan yang berlaku. Dalam mengidentifikasi Compliance Division (CMGD) conducts a review
risiko kepatuhan, Compliance Division (CMGD) regarding compliance risk associated with exposure
melakukan kajian terkait dengan eksposur Risiko to external provision inherent in internal regulations.
Kepatuhan terhadap ketentuan eksternal yang In addition, CMGD analyzes the events that led to
melekat pada ketentuan internal. Di samping itu, the emergence of risk, which are reported to and
CMGD menganalisis kejadian yang menyebabkan reviewed by ERMD and RMC.
timbulnya risiko kepatuhan dan menginformasikan
hal tersebut ke ERMD dan RMC untuk direviu.
275
Page 672
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
46. MANAJEMEN RISIKO (lanjutan) 46. RISK MANAGEMENT (continued)
Risiko Kepatuhan (lanjutan) Compliance Risk (continued)
Dalam rangka meminimalkan timbulnya Risiko In order to minimize the Compliance Risk, Legal
Kepatuhan, Legal Division (LGD) telah Division (LGD) has provided a special access called
menyediakan portal khusus yang bernama Legal Legal Application System (LAPS) for easy access to
Application System (LAPS) untuk memudahkan the internal regulations of the Bank for the entire
seluruh unit bisnis melakukan akses terhadap business units. In addition, CMGD monitors the
ketentuan internal Bank. Di samping itu, Compliance events that contributed to compliance risk and
Division melakukan monitoring terhadap kejadian- reports these matters to ERMD.
kejadian yang menyebabkan timbulnya risiko
kepatuhan dan menginformasikan hal tersebut ke
ERMD.
Pengukuran risiko kepatuhan dilakukan untuk Compliance risk is assessed by measuring the
mengukur potensi kerugian yang disebabkan oleh potential loss caused by the Bank’s non-compliance
ketidakpatuhan dan ketidakmampuan Bank dalam or inability to comply with prevailing regulations. The
memenuhi ketentuan yang berlaku. Besarnya risiko level of compliance risk is estimated based on the
kepatuhan diestimasi berdasarkan kemampuan Bank’s ability to comply with prevailing and
Bank untuk memenuhi seluruh peraturan pada upcoming regulations. These activities include
waktu yang lampau dan yang akan datang. reviewing all penalties, litigations and complaints
Kegiatan-kegiatan ini termasuk mereviu semua received by the Bank.
penalti, litigasi, dan keluhan yang pernah diterima
Bank.
Dalam pemantauan risiko kepatuhan, ERMD dan In monitoring compliance risk, ERMD and CMGD
CMGD bertugas untuk mengevaluasi efektivitas are responsible to evaluate the effectiveness of the
implementasi manajemen risiko dengan memantau implementation of risk management by monitoring
secara berkala seluruh jenis kegiatan yang regularly all kinds of activities that could potentially
berpotensi menimbulkan risiko kepatuhan. pose a compliance risk.
Secara berkala, IAD melakukan pemantauan Periodically, IAD monitors and follow-up results of
terhadap hasil tindak lanjut audit baik dari intern both internal and external audits.
maupun ekstern.
47. NILAI WAJAR ASET DAN LIABILITAS 47. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN LIABILITIES
Tabel di bawah ini menyajikan perbandingan antara The table below summarizes the comparison
nilai tercatat dan nilai wajar dari semua aset dan between the carrying amounts and fair values of all
liabilitas keuangan. Nilai wajar yang diungkapkan financial assets and liabilities of the Bank. The fair
adalah berdasarkan informasi relevan yang tersedia values disclosed are based on relevant information
pada tanggal 31 Desember 2023 dan 2022, dan available as of December 31, 2023 and 2022 and
tidak diperbaharui untuk mencerminkan perubahan are not updated to reflect changes in market
dalam kondisi pasar yang telah terjadi setelah conditions which have occurred after these dates.
tanggal ini.
276
Page 673
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. NILAI WAJAR ASET DAN LIABILITAS 47. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
31 Desember/December 31, 2023 31 Desember/December 31, 2022
Nilai Tercatat/ Nilai wajar/ Nilai Tercatat/ Nilai wajar/
Carrying Value Fair value Carrying Value Fair value
Aset Keuangan Financial Assets
Kas 2.127.489 2.127.489 1.661.533 1.661.533 Cash
Nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek 1.042.013 1.042.013 793.831 793.831 Securities
Obligasi Pemerintah 3.796.440 3.796.440 19.591.199 19.591.199 Government bonds
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Efek-efek 1.928.336 1.928.336 655.293 655.293 Securities
Obligasi Pemerintah 12.511.991 12.511.991 14.332.949 14.332.949 Government bonds
Diukur pada biaya
perolehan amortisasi Amortized cost
Efek-efek 2.335.524 2.338.545 271.645 280.451 Securities
Obligasi pemerintah 19.585.498 19.502.452 18.040.825 17.945.001 Government bonds
Efek-efek yang Dibeli dengan Securities purchased under
Janji Dijual Kembali - - 1.434.190 1.434.190 agreement to resell
Tagihan derivatif 32.176 32.176 103.939 103.939 Derivative receivable
Tagihan Akseptasi 544.567 544,567 420.426 420.426 Acceptance Receivable
Giro pada Bank Indonesia 18.145.761 18.145.761 25.416.941 25.416.941 Current accounts with Bank Indonesia
Giro pada bank lain 2.201.594 2.201.594 1.470.510 1.470.510 Current accounts with other Bank
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan Bank Lain 30.561.122 30.561.122 12.975.955 12.975.955 and other Banks
Kredit yang diberikan dan Loans and sharia financing/
Piutang Syariah receivables
Konsumsi Consumer
Pemilikan rumah 251.160.354 246.332.418 227.522.319 225.618.498 Housing loan
Non-kepemilikan Rumah 12.726.250 12.726.250 11.425.286 11.425.286 Non-housing loan
Modal kerja 31.192.994 31.192.994 26.965.038 26.965.038 Working capital
Investasi 13.956.609 13.956.609 10.117.008 10.117.008 Investment
Sindikasi 7.127.988 7.127.988 4.488.751 4.488.751 Syndicated
Direksi dan karyawan 1.941.982 1.941.982 2.088.379 2.088.379 Directors and employees
Bunga yang
masih akan
diterima 11.526.687 11.526.687 10.750.302 10.750.302 Interest receivable
Aset lain-lain*) 1.873.496 1.873.496 1.040.048 1.040.048 Other assets*)
Total aset keuangan 426.318.871 421.410.910 391.566.367 389.575.528 Total financial assets
Liabilitas Keuangan Financial Liabilities
Nilai wajar melalui Fair value through
laba rugi profit or loss
Liabilitas segera**) 2.567.271 2.567.271 2.611.027 2.611.027 Current liabilities**)
Simpanan nasabah Deposits from customers
Giro 142.808.756 142.808.756 113.525.727 113.525.727 Demand deposits
Tabungan 38.998.753 38.998.753 37.376.047 37.376.047 Savings deposits
Deposito Berjangka 140.693.639 140.693.639 146.198.027 146.198.027 Time deposits
Simpanan dari Bank Lain Deposits from other banks
Giro 91.312 91.312 136.408 136.408 Demand deposits
Deposito Berjangka - - - - Time deposits
Surat berharga yang
Diterbitkan 8.272.098 8.387.536 8.652.260 8.828.249 Securities issued
Liabilitas akseptasi 544.567 544.567 420.562 420.562 Acceptance Paybale
Pinjaman yang diterima 33.762.089 31.075.777 24.821.005 21.731.531 Fund Borrowings
Bunga yang masih harus dibayar 647.496 647.496 629.366 600.410 Interest payables
Liabilitas lain-lain***) 521.548 521.548 4.690.821 4.690.821 Other liabilities***)
Pinjaman Subordinasi dan Subordinated Loan
efek-efek subordinasi 9.112.837 9.006.404 9.158.219 8.899.563 and securities
Total liabilitas keuangan 378.020.366 375.343.059 348.219.469 345.018.372 Total financial liablities
*) Terdiri dari tagihan pihak ketiga. *) Consists of third party receivables.
**) Terdiri dari kewajiban kepada pihak ketiga, bagi hasil yang belum dibagikan, deposito **) Consists of third party payables, undistributed profit sharing, matured time deposits
berjangka jatuh tempo dan bunga atas deposito berjangka namun belum diambil and interest on time deposits not collected by customers.
nasabah.
***) Terdiri atas setoran jaminan dan dana jaminan pengembang (kewajiban kepada pihak ***) Consists of guarantee deposits and developers’ security deposits (liabilities to third
ketiga). party).
277
Page 674
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. NILAI WAJAR ASET DAN LIABILITAS 47. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Tabel di bawah ini menyajikan instrumen keuangan The tables below show the financial instruments
yang diakui pada nilai wajar berdasarkan hirarki recognized at fair value based on the hierarchy used
yang digunakan Bank untuk menentukan dan by the Bank in determining and disclosing the fair
mengungkapkan nilai wajar dari instrumen value of financial instruments:
keuangan:
(i) Tingkat 1: harga kuotasian (tanpa penyesuaian) (i) Level 1: quoted prices (unadjusted) in active
di pasar aktif untuk aset atau liablitas yang markets for identical assets or liabilities which
identik yang dapat diakses pada tanggal are accessible at the measurement date;
pengukuran;
(ii) Tingkat 2: input selain harga kuotasian yang (ii) Level 2: inputs other than quoted prices
termasuk dalam level 1 yang dapat diobservasi included in level 1 that are observable for the
untuk aset dan liabilitas, baik secara langsung assets and liabilities, either directly or
atau tidak langsung; indirectly;
(iii) Tingkat 3: input yang tidak dapat diobservasi (iii) Level 3: inputs that are not observable for the
untuk aset dan liabilitas. assets and liabilities.
31 Desember/December 31, 2023
Nilai Wajar/ Tingkat/ Tingkat/ Tingkat/
Fair Value Level 1 Level 2 Level 3
Aset Keuangan Financial Assets
Nilai wajar melalui
laba rugi Fair value through profit or loss
Efek-efek 1.042.013 501.570 540.443 - Securities
Obligasi pemerintah 3.796.440 3.796.440 - - Government bonds
Total nilai wajar
laba rugi 4.838.453 4.298.010 540.443 - Total fair value through profit or loss
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Efek-efek 1.928.336 1.928.336 - - Securities
Obligasi pemerintah 12.511.991 12.511.991 - - Government bonds
Total Aset keuangan yang
diukur pada nilai wajar Total financial asset held at fair
melalui penghasilan value through other
komprehensif lain 14.440.327 14.440.327 - - comprehensive income
Diukur pada biaya
perolehan amortisasi Amortized cost
Efek-efek 2.338.545 228.097 1.465.771 644.677 Securities
Obligasi pemerintah 19.502.452 19.502.452 - - Government bonds
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali - - - - agreement to resell
Total diukur pada biaya
perolehan amortisasi 21.840.997 19.730.549 1.465.771 644.677 Total Amortized cost
Tagihan Derivatif 32.176 - 32.176 - Derivative Receivable
Kredit yang diberikan dan piutang Loan and receivables
Kredit yang diberikan. piutang Loan and sharia
dan pembiayaan Syariah - Net 313.278.241 - 304.624.202 8.654.039 financing receivables
Liabilitas Keuangan Financial Liabilities
Liabilitas Derivatif - - - - Derivative payable
Surat berharga yang
diterbitkan 8.387.536 - 8.387.536 - Securities issued
Pinjaman yang diterima 31.075.777 - 31.075.777 - Fund borrowing
Pinjaman subordinasi Subordinated loan
dan efek-efek subordinasi 9.006.404 - 9.006.404 - and securities
278
Page 675
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. NILAI WAJAR ASET DAN LIABILITAS 47. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Tabel di bawah ini menyajikan instrumen keuangan The tables below show the financial instruments
yang diakui pada nilai wajar berdasarkan hirarki recognized at fair value based on the hierarchy used
yang digunakan Bank untuk menentukan dan by the Bank in determining and disclosing the fair
mengungkapkan nilai wajar dari instrumen value of financial instruments: (continued)
keuangan: (lanjutan)
31 Desember/December 31, 2022
Nilai Wajar/ Tingkat/ Tingkat/ Tingkat/
Fair Value Level 1 Level 2 Level 3
Aset Keuangan Financial Assets
Nilai wajar melalui
laba rugi Fair value through profit or loss
Efek-efek 793.831 301.416 492.415 - Securities
Obligasi pemerintah 19.591.199 19.591.199 - - Government bonds
Total nilai wajar
laba rugi 20.385.030 19.892.615 492.415 - Total fair value through profit or loss
Aset keuangan yang diukur pada Financial asset held at fair
nilai wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Efek-efek 655.293 655.293 - - Securities
Obligasi pemerintah 14.332.949 14.332.949 - - Government bonds
Total Aset keuangan yang
diukur pada nilai wajar Total financial asset held at fair
melalui penghasilan value through other
komprehensif lain 14.988.242 14.988.242 - - comprehensive income
Diukur pada biaya
perolehan amortisasi Amortized cost
Efek-efek 280.451 280.451 - - Securities
Obligasi pemerintah 17.945.001 17.945.001 - - Government bonds
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 1.434.190 1.434.190 - - agreement to resell
Total diukur pada biaya
perolehan amortisasi 19.659.642 19.659.642 - - Total Amortized cost
Tagihan Derivatif 103.939 - 103.939 - Derivative Receivable
Kredit yang diberikan dan piutang Loan and receivables
Kredit yang diberikan. piutang Loan and sharia
dan pembiayaan Syariah - Net 280.702.960 - 273.798.185 6.904.775 financing receivables
Liabilitas Keuangan Financial Liabilities
Liabilitas Derivatif - - - - Derivative payable
Surat berharga yang
diterbitkan 8.828.249 - 8.828.249 - Securities issued
Pinjaman yang diterima 21.731.531 - 21.731.531 - Fund borrowing
Pinjaman subordinasi Subordinated loan
dan efek-efek subordinasi 8.899.563 - 8.899.563 - and securities
a. Nilai wajar aset dan kewajiban keuangan a. The fair values of certain financial assets and
tertentu, kecuali efek-efek dan Obligasi liabilities, except for securities and Government
Pemerintah yang dimiliki hingga jatuh tempo, Bonds classified as held to maturity, loans, fund
kredit yang diberikan, pinjaman yang diterima, borrowings, and marketable securities issued
dan surat berharga yang diterbitkan, mendekati approximate to their carrying values due to their
nilai tercatatnya karena mempunyai jangka short-term maturities.
waktu jatuh tempo yang singkat.
Estimasi nilai wajar terhadap aset keuangan The estimated fair values of certain financial
tertentu ditetapkan berdasarkan diskonto arus assets are determined based on discounted
kas dengan menggunakan suku bunga pasar cash flows using money market interest rates
uang yang berlaku untuk utang dengan risiko for debt instruments with similar credit risk and
kredit dan sisa jatuh tempo yang serupa. remaining maturities.
279
Page 676
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
47. NILAI WAJAR ASET DAN LIABILITAS 47. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Estimasi nilai wajar terhadap kewajiban The estimated fair values of certain financial
keuangan tertentu yang tidak memiliki kuotasi di obligations which are not quoted in an active
pasar aktif ditetapkan berdasarkan diskonto market are determined based on discounted
arus kas dengan menggunakan suku bunga cash flows using interest rates of instruments
utang baru dengan sisa jatuh tempo yang with similar remaining maturities.
serupa.
b. Kredit yang diberikan b. Loans
Portofolio kredit Bank secara umum terdiri dari Generally, the Bank’s loan portfolio consists of
kredit yang diberikan dengan suku bunga loans with variable interest rate and short-term
mengambang dan kredit yang diberikan dengan loans with fixed interest rate. Loans are stated
jangka pendek dengan suku bunga tetap. Kredit at amortized cost. The estimated fair value of
yang diberikan dinyatakan berdasarkan loans represents the discounted amount of
amortized cost. Nilai wajar dari kredit yang estimated future cash flows expected to be
diberikan menunjukkan nilai diskon dari received by the Bank using the current market
perkiraan arus kas masa depan yang rates.
diharapkan akan diterima oleh Bank dengan
menggunakan suku bunga pasar saat ini.
Nilai tercatat dari kredit yang diberikan dengan The carrying amounts of variable rate loans and
suku bunga mengambang dan nilai tercatat short-term fixed rate loans are the reasonable
atas kredit jangka pendek dengan suku bunga approximation of their fair values.
tetap adalah perkiraan yang layak atas nilai
wajar.
c. Efek-efek dan Obligasi pemerintah c. Securities and Government bonds
Nilai wajar untuk surat-surat berharga dan The fair values of amortized cost marketable
Obligasi pemerintah yang diukur pada biaya securities and Government bonds are based on
perolehan diamortisasi ditetapkan berdasarkan the market prices or broker/dealer price
harga pasar atau harga kuotasi perantara quotations. When this information is not
(broker)/ pedagang efek (dealer). Jika informasi available, the fair value is estimated using
ini tidak tersedia, nilai wajar diestimasi dengan quoted market prices for securities with similar
menggunakan harga pasar kuotasi efek yang credit, maturity and yield characteristics or
memiliki karakteristik kredit, jatuh tempo dan using internal valuation model.
yield yang serupa atau dinilai dengan
menggunakan metode penilaian internal.
d. Surat-surat berharga yang diterbitkan, d. Securities issued, fund borrowings and
pinjaman yang diterima dan pinjaman subordinated loan and securities
subordinasi dan efek-efek subordinasi
Nilai wajar agregat berdasarkan model diskonto The aggregate fair values are based on
arus kas menggunakan tingkat suku bunga discounted cash flow model using current
pasar untuk sisa periode jatuh temponya. market rate for the remaining term to maturity.
280
Page 677
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
48. LABA PER SAHAM 48. EARNINGS PER SHARE
Rekonsiliasi faktor-faktor penentu perhitungan laba The reconciliation of the factors used in calculating
per saham dasar untuk tahun yang berakhir tanggal the basic earnings per share, for the year ended
31 Desember 2023 dan 2022 adalah sebagai December 31, 2023 and 2022 are as follows:
berikut:
31 Desember/
December 31, 2023
(i) Laba tahun berjalan 3.500.988 (a) Income for the year (i)
(ii) Rata-rata tertimbang Weighted average (ii)
saham biasa yang beredar 14.022 (b) number of shares outstanding
(iii) Laba per saham dasar 249 (a/b) Basic earnings per share (iii)
31 Desember/
December 31, 2022
(i) Laba tahun berjalan 3.045.073 (a) Income for the year (i)
(ii) Rata-rata tertimbang Weighted average (ii)
saham biasa yang beredar 10.590 (b) number of shares outstanding
(iii) Laba per saham dasar 288 (a/b) Basic earnings per share (iii)
49. PERJANJIAN DAN KONTINJENSI SIGNIFIKAN 49. SIGNIFICANT AGREEMENTS AND
CONTINGENCIES
a. Perjanjian Signifikan a. Significant Agreements
Pada tanggal 4 Desember 2023, Bank On December 4, 2023, Bank signed an
mengadakan perjanjian dengan PT Sinergy agreement with PT Sinergy Information
Informasi Pratama sehubungan dengan Pratama in relation to procurement of Cash
Pengadaan Cash Recycle Machine (CRM) Recycle Machine (CRM) 2023 with contract
Tahun 2023 dengan nilai kontrak sebesar value of Rp133,863.
Rp133.863.
Pada tanggal 19 Desember 2023, Bank On December 19, 2023, Bank signed an
mengadakan perjanjian dengan PT Multipolar agreement with PT Multipolar Technology Tbk
Technology Tbk sehubungan dengan in relation to re-procurement of PC Desktop and
Pengadaan Ulang PC Desktop dan Notebook Notebook with Seat Management Scheme with
Bank BTN dengan Skema Seat Management contract value of Rp115,980.
dengan nilai kontrak sebesar Rp115.980.
Pada tanggal 8 Februari 2023, Bank On February 8, 2023, Bank signed an
mengadakan perjanjian dengan PT Multipolar agreement with PT Multipolar Technology in
Technology sehubungan dengan pengadaan connection with the procurement of network
peremajaan perangkat network dan equipment upgrades and standardization of
standarisasi LAN Menara Bank BTN dengan Bank BTN Tower LAN with a contract value of
nilai kontrak Rp39.575. Rp39,575.
Pada tanggal 3 Februari 2023, Bank On February 3, 2023, Bank signed an
mengadakan perjanjian dengan PT Binayasa agreement with PT Binayasa Putra Batara in
Putra Batara sehubungan dengan Jasa relation to contractor services of construction
Kontraktor Pekerjaan Pembangunan KC for the Bank BTN KC Cirebon Building with
Cirebon dengan nilai kontrak Rp39.100. contract value of Rp39,100.
Pada tanggal 20 Februari 2023, Bank On February 20, 2023, Bank signed an
mengadakan perjanjian dengan PT Trees agreement with PT Trees Solutions in
Solutions sehubungan dengan pengadaan connection with the re-procurement of
ulang Integrated End to End Procurement Integrated End to End Procurement with a
dengan nilai kontrak Rp30.669. contract value of Rp30,669.
281
Page 678
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. PERJANJIAN DAN KONTINJENSI SIGNIFIKAN 49. SIGNIFICANT AGREEMENTS AND
(LANJUTAN) CONTINGENCIES (CONTINUED)
a.Perjanjian Signifikan (lanjutan) a. Significant Agreements (continued)
Pada tanggal 6 Januari 2023, Bank On January 6, 2023, Bank signed an
mengadakan perjanjian dengan PT Binayasa agreement with PT Binayasa Putra Batara in
Putra Batara sehubungan dengan Jasa relation to contractor services of renovation for
kontraktor pekerjaan renovasi Gedung the Bank BTN Tanah Abang Pusdiklat Building
Pusdiklat Bank BTN Tanah Abang dengan nilai with contract value of Rp30,500.
kontrak sebesar Rp30.500.
Pada tanggal 11 Juli 2023, Bank mengadakan On July 11, 2023, Bank signed an agreement
perjanjian dengan PT Berkat Manunggal Energi with PT Berkat Manunggal Energi regarding the
sehubungan dengan pengadaan penggantian procurement of generator replacement for the
genset Gedung Menara BTN dengan nilai BTN Tower Building with a contract value of Rp
kontrak Rp 13.986. 13,986.
Pada tanggal 15 Maret 2023, Bank On March 15, 2023, Bank signed an agreement
mengadakan perjanjian dengan PT with PT Telekomunikasi Indonesia in
Telekomunikasi Indonesia sehubungan dengan connection with the procurement of a third year
pengadaan perpanjangan sewa lokasi Sentul Data Center collocation lease with a
(collocation) Data Center Sentul tahun ketiga contract value of Rp10,638.
dengan nilai kontrak Rp10.638.
Pada tanggal 16 Agustus 2023, Bank On August 16, 2023, Bank signed an
mengadakan perjanjian dengan PT Casa Prima agreement with PT Casa Prima Indonesia
Indonesia sehubungan dengan Jasa Kontraktor regarding the KC Kudus Relocation Renovation
Renovasi Relokasi KC Kudus dengan nilai Contractor Services with a contract value of Rp
kontrak Rp7.495. 7,495.
Pada tanggal 4 September 2023, Bank On September 4, 2023, Bank signed an
mengadakan perjanjian dengan PT Casa Prima agreement with PT Casa Prima Indonesia
Indonesia sehubungan dengan Jasa Kontraktor regarding Relayout Contractor Services and
Relayout dan Pembangunan Gedung Construction of the Banyumanik Main
Sentralisasi Ruang Dokumen Pokok Document Room Centralized Building with a
Banyumanik dengan nilai kontrak Rp7.400. contract value of Rp7,400.
Pada tanggal 29 Agustus 2022, Bank On August 29, 2022, Bank signed an
mengadakan perjanjian dengan PT Surya agreement with PT Surya Sudeco in relation to
Sudeco sehubungan dengan Pengadaan Sewa procurement for Operational Car Lease with
Mobil Operasional Bank BTN dengan nilai contract value of Rp77,830.
kontrak sebesar Rp77.830.
Pada tanggal 4 Agustus 2022, Bank On August 4, 2022, Bank signed an agreement
mengadakan perjanjian dengan PT Mitra with PT Mitra Integrasi Informatika in relation to
Integrasi Informatika sehubungan dengan procurement for License Package Microsoft
Pengadaan Paket License Microsoft Dukungan Support and Supporting Services for Data
dan Layanan Pendukung Data Center dengan Center with contract value of Rp47,990 for
nilai kontrak sebesar Rp47.990 untuk jangka three years.
waktu selama tiga tahun.
Pada tanggal 22 Januari 2022, Bank On January 22, 2022, Bank signed an
mengadakan perjanjian dengan agreement with PT Swadharma Duta Data in
PT Swadharma Duta Data sehubungan dengan relation to procurement for The Extenxion of
Pengadaan Perpanjangan Jasa Teknologi Information Technology Service in Outlet with
Informasi pada Outlet dengan nilai kontrak contract value of Rp27,663 for a period of two
sebesar Rp27.663 untuk jangka waktu selama years and on February 27, 2023 was a second
dua tahun dan pada tanggal 27 Februari 2023 year IT outlet service extension with a contract
merupakan perpanjangan tahun kedua dengan value of Rp13,832.
nilai kontrak Rp13.832.
282
Page 679
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. PERJANJIAN DAN KONTINJENSI SIGNIFIKAN 49. SIGNIFICANT AGREEMENTS AND
(LANJUTAN) CONTINGENCIES (CONTINUED)
a.Perjanjian Signifikan (lanjutan) a. Significant Agreements (continued)
Pada tanggal 14 November 2022, Bank On November 14, 2022, Bank signed an
mengadakan perjanjian dengan PT Pesona Adi agreement with PT Pesona Adi Batara in
Batara sehubungan dengan Pengadaan Mobil relation to Procurement of operational cars for
operasional pejabat BTN tahun 2022 dengan BTN officials in 2022 with contract value of
nilai kontrak sebesar Rp21.500. Rp21,500.
Pada tanggal 20 Desember 2022, Bank On December 20, 2022, Bank signed an
mengadakan perjanjian dengan PT Dana agreement with PT Dana Pensiun Bank BTN in
Pensiun Bank BTN sehubungan dengan relation to Procurement extension of the lease
perpanjangan sewa gedung graha exitama for the 2nd floor until 5th floor of the Graha
lantai 2 sampai dengan 5 (Learning Center Extama building (Tebet Learning Center) with
Tebet) sebesar Rp18.204. contract value of Rp18,204.
Pada tanggal 2 November 2022, Bank On November 2, 2022, Bank signed an
mengadakan perjanjian dengan PT Binayasa agreement with PT Binayasa Putra Batara in
Putra Batara sehubungan dengan Jasa relation to contractor services of renovation for
kontraktor renovasi lantai 6 Menara BTN the 6th floor of BTN building with contract value
dengan nilai kontrak sebesar Rp17.500. of Rp17,500.
Pada tanggal 27 Mei 2022, Bank mengadakan On May 27, 2022, Bank signed an agreement
perjanjian dengan PT Simian Solutions with PT Simian Solutions in relation to
sehubungan dengan Pengadaan Pelaksana procurement of Implementation of Custodian
Sistem Custodian Service dengan nilai kontrak Service System with contract value of
sebesar Rp17.000. Rp17,000.
Pada ada tanggal 21 Juli 2022, Bank On July 21, 2022, Bank signed an agreement
mengadakan perjanjian dengan PT Sinergy with PT Sinergy Informasi Pratama in
Informasi Pratama sehubungan dengan connection with the Procurement of Firewalls
Pengadaan Firewall untuk WAN DC Sentul dan for WAN DC Sentul and DC Surabaya with a
DC Surabaya dengan nilai kontrak sebesar contract value of Rp.11,550 for a period of one
Rp.11.550 untuk jangka waktu selama satu year.
tahun.
Pada tanggal 16 Maret 2022, Bank On March 16, 2022, Bank signed an agreement
mengadakan perjanjian dengan PT with PT Hartekprima Listrindo in relation to
Hartekprima Listrindo sehubungan dengan Procurement of Generator Set for RBB 2022
Pengadaan Genset Peruntukan RBB 2022 dan and non RBB needed with contract value of
Kebutuhan Non RBB dengan nilai kontrak Rp10,823.
sebesar Rp10.823.
Pada tanggal 22 Juli 2022, Bank mengadakan On July 22, 2022, Bank signed an agreement
perjanjian dengan PT Casa Prima Indonesia with PT Casa Prima Indonesia in relation to
sehubungan dengan Pengadaan Jasa Procurement of KCS Makassar Renovation
Kontraktor Renovasi KCS Makassar dengan Contractor Services with contract value of
nilai kontrak sebesar Rp9.850. Rp9,850.
283
Page 680
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
49. PERJANJIAN DAN KONTINJENSI SIGNIFIKAN 49. SIGNIFICANT AGREEMENTS AND
(lanjutan) CONTINGECIES (continued)
b. Liabilitas Kontinjensi b. Contingent Liabilities
Dalam melakukan usahanya, Bank In conducting its business, the Bank is a
menghadapi berbagai perkara hukum dan defendant with various litigation proceedings
tuntutan di mana Bank sebagai tergugat, and legal claims mainly with respect to matters
terutama sehubungan dengan kepatuhan of contractual compliance. Although there is no
dengan kontrak. Walaupun belum ada clear assurance yet, the Bank believes that
kepastian yang jelas, Bank berpendapat bahwa based on information currently available, the
berdasarkan informasi yang ada dan keputusan ultimate resolution of these legal proceedings
terakhir dari perkara bahwa tuntutan hukum ini and legal claims will not likely have a material
tidak akan berdampak secara material pada effect on the operations, financial position or
operasi, posisi keuangan atau tingkat likuiditas liquidity level of Bank
Bank.
Pada tanggal-tanggal 31 Desember 2023 dan As of December 31, 2023 and 2022, Bank has
2022, Bank telah membentuk cadangan established an allowance (included in
(disajikan dalam akun “Liabilitas Imbalan Kerja “Employee Benefits and Other Liabilities”) for
dan Lain-lain”) untuk sejumlah tuntutan hukum several pending lawsuits filed against Bank
yang belum diputuskan masing-masing adalah amounted to Rp95,209 and Rp160,209.
sebesar Rp95.209 dan Rp160.209.
Manajemen berpendapat bahwa jumlah Management believes that the allowance is
cadangan yang dibentuk atas kemungkinan adequate to cover possible losses arising from
timbulnya kerugian akibat tuntutan hukum yang pending litigations or legal claims that are
belum diputuskan atau masih dalam proses currently in progress.
tersebut telah memadai.
50. PERNYATAAN STANDAR AKUNTANSI 50. REVISED AND ISSUED STATEMENTS OF
KEUANGAN YANG DIKELUARKAN DAN FINANCIAL ACCOUNTING STANDARDS
DIREVISI
Amandemen dan Penyesuaian Pernyataan Standar The amendments and adjustments to Statement of
Akuntansi Keuangan (PSAK) baru yang telah Financial Accounting Standards (SFAS) that have
disahkan oleh Dewan Standar Akuntansi Keuangan been approved by the Financial Accounting
(DSAK) - Ikatan Akuntan Indonesia (IAI), tetapi Standards Board (IFAS) - Indonesian Institute of
belum berlaku efektif untuk laporan keuangan Accountants (IAI), but have not been effective for
selama tahun berjalan diungkapkan di bawah ini. financial statements during the year are disclosed
below.
Bank bermaksud untuk menerapkan amendemen The Bank intends to implement the amendments
dan penyesuaian PSAK tersebut, jika dipandang and adjustments to the SFAS, if it is deemed
relevan, saat telah menjadi efektif. Berlaku efektif relevant, when they become effective. Effective
setelah tanggal 1 Januari 2024: after January 1, 2024:
a. Amendemen PSAK No. 1, ”Penyajian Laporan a. Amendment of SFAS No. 1: “Presentation of
Keuangan” tentang liabilitas jangka panjang Financial Statements” regarding long-term
dengan konvenan. Penerapan amendemen liabilities with the convention. The application of
tersebut berlaku efektif sejak 1 Januari 2024 the amendment is effective from January 1,
sesuai dengan perubahan tanggal berlaku 2024, in accordance with the change in the
effective date of Amendment of SFAS No. 1
efektifnya Amendemen PSAK No. 1 tentang
regarding “Presentation of Financial
”Penyajian Laporan Keuangan” terkait Statements” related to “Classification of
”Klasifikasi Liabilitas sebagai Jangka Pendek Liabilities as Short Term or Long Term” which
atau Jangka Panjang” yang sebelumnya was previously became effective from January
berlaku efektif sejak 1 Januari 2023 menjadi 1 1, 2023, will become January 1, 2024.
Januari 2024.
284
Page 681
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
50. PERNYATAAN STANDAR AKUNTANSI 50. REVISED AND ISSUED STATEMENTS OF
KEUANGAN YANG DIKELUARKAN DAN FINANCIAL ACCOUNTING STANDARDS
DIREVISI (lanjutan) (continued)
Amandemen dan Penyesuaian Pernyataan Standar The amendments and adjustments to Statement of
Akuntansi Keuangan (PSAK) baru yang telah Financial Accounting Standards (SFAS) that have
disahkan oleh Dewan Standar Akuntansi Keuangan been approved by the Financial Accounting
(DSAK) - Ikatan Akuntan Indonesia (IAI), tetapi Standards Board (IFAS) - Indonesian Institute of
belum berlaku efektif untuk laporan keuangan Accountants (IAI), but have not been effective for
selama tahun berjalan diungkapkan di bawah financial statements during the year are disclosed
ini.(lanjutan) below. (continued)
Bank bermaksud untuk menerapkan amendemen The Bank intends to implement the amendments
dan penyesuaian PSAK tersebut, jika dipandang and adjustments to the SFAS, if it is deemed
relevan, saat telah menjadi efektif. Berlaku efektif relevant, when they become effective. Effective
setelah tanggal 1 Januari 2024: (lanjutan) after January 1, 2024:(continued)
b. Amendemen PSAK No. 73, “Sewa” terkait b. Amendment of SFAS No. 73: “Lease” regarding
liabilitas sewa dalam jual dan sewa-balik. liabilities in sale-and-leaseback transactions.
Amendemen tersebut mengadopsi seluruh The amendment adopts the entire provision in
pengaturan dalam Amendemen IFRS 16 IFRS Amendment 16 on “Lease” regarding
tentang “Lease” terkait “Lease Liability in a Sale “Lease Liability in Sale and Leaseback”.
and Leaseback”. Penerapan amendemen ini Application of this amendment commences for
dimulai untuk periode tahun buku yang dimulai the period of the financial year beginning on or
pada atau setelah tanggal 1 Januari 2024 dan after January 1, 2024, and early adoption is
penerapan lebih dini diperkenankan. permitted.
c. Amandemen PSAK No. 2 “Laporan Arus Kas” c. Amendment to PSAK No. 2 “Cash Flow
dan Amandemen PSAK No. 60 “Instrumen Statement” and Amendment to PSAK No. 60
Keuangan: Pengungkapan tentang Pengaturan “Financial Instruments: Disclosures about
Pembiayaan Pemasok”. Penerapan lebih dini Supplier Financing Arrangements”. Early
diperkenankan. application is permitted.
Berlaku efektif setelah tanggal 1 Januari 2025: Effective after January 1, 2025:
a. Amandemen PSAK No. 10 “Pengaruh a. Amendment to PSAK No. 10 “The Effect of
Perubahan Kurs Valuta Asing tentang Changes in Foreign Exchange Rates on the
Kekurangan Ketertukaran”. Penerapan lebih Lack of Convertibility”. Early application is
dini diperkenankan. permitted.
Pada saat penerbitan laporan keuangan, Bank As at the authorization date of this financial
masih mempelajari dampak yang mungkin timbul statements, the Bank is still evaluating the potential
dari penerapan standar revisi tersebut serta impact of these revised standards to the Bank’s
pengaruhnya pada laporan keuangan Bank. financial statements.
285
Page 682
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
51. TAMBAHAN INFORMASI ARUS KAS 51. SUPPLEMENTARY CASH FLOW INFORMATION
Perubahan pada liabilitas yang timbul dari aktivitas Changes in liabilities arising from financing activities
pendanaan pada laporan arus kas adalah sebagai in the cash flow statement are as follows:
berikut:
Arus Kas/Cash Flow
1 Januari/ Penerimaan/ Pembayaran/ Perubahan Non-Kas/ 31 Desember/
January 1, 2023 Receipts Payment Non-Cash Changes December 31, 2023
Surat berharga
yang diterbitkan 8.652.260 2.449.019 (2.769.764) (59.417) 8.272.098 Securities issued
Securities Sold
Efek-efek yang dijual dengan Under Repurchase
janji dibeli kembali - 67.691.353 (67.766.743) 75.390 - Agreements
Pinjaman yang diterima 24.821.005 11.185.162 (2.187.576) (56.502) 33.762.089 Fund Borrowings
Pinjaman Subordinasi dan Subordinated loans
efek-efek subordinasi 9.158.219 - - (45.382) 9.112.837 and securities
Payment of
Pembayaran Liabilitas Sewa 167.633 - (81.973) 101.036 186.696 Lease liability
Total 42.799.117 81.325.534 (72.806.056) 15.125 51.333.720 Total
Arus Kas/Cash Flow
1 Januari/ Penerimaan/ Pembayaran/ Perubahan Non-Kas/ 31 Desember/
January 1, 2022 Receipts Payment Non-Cash Changes December 31, 2022
Surat Berharga
yang Diterbitkan 12.371.708 1.541.330 (5.263.000) 2.222 8.652.260 Securities Issued
Securities Sold
Efek-efek yang dijual dengan Under repurchase
janji dibeli kembali - 592.326 (592.326) - - agreements
Pinjaman yang diterima 22.062.291 11.814.826 (9.095.884) 39.772 24.821.005 Fund borrowings
Pinjaman subordinasi dan Subordinated loans
efek-efek subordinasi 8.759.744 - - 398.475 9.158.219 and securities
Payment of
Pembayaran liabilitas sewa 126.348 - (84.983) 126.268 167.633 Lease liability
Total 43.320.091 13.948.482 (15.036.193) 566.737 42.799.117 Total
52. INFORMASI TAMBAHAN 52. ADDITIONAL INFORMATION
a. Pada tanggal 31 Desember 2023 dan 2022, a. As of December 31, 2023 and 2022, the Bank’s
rasio aset produktif yang diklasifikasikan non- non-performing assets to total earning assets
performing terhadap jumlah aset produktif (non- (non-performing ratio) are 2.58% and 2.74%,
performing ratio) masing-masing adalah respectively.
sebesar 2,58% dan 2,74%.
b. Pada tanggal 31 Desember 2023 dan 2022, b. As of December 31, 2023 and 2022, the ratio of
rasio jumlah cadangan kerugian penurunan allowance for impairment losses on financial
nilai aset keuangan yang telah dibentuk assets based on SFAS No. 71 to minimum
berdasarkan PSAK No. 71 terhadap jumlah allowance for impairment losses based on
minimum cadangan kerugian penurunan nilai Financial Service Authorithy regulation is
aset keuangan sesuai ketentuan Otoritas Jasa 121.99% and 130.00%, respectively.
Keuangan masing-masing sebesar 121,99%
dan 130,00%.
286
Page 683
The original financial statements included herein are in the
Indonesian language.
PT BANK TABUNGAN NEGARA (PERSERO) TBK PT BANK TABUNGAN NEGARA (PERSERO) TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2023 dan untuk As of December 31, 2023
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
52. INFORMASI TAMBAHAN (lanjutan) 52. ADDITIONAL INFORMATION (continued)
c. Kegiatan Jasa Kustodian c. Custodian Services Activities
PT Bank Tabungan Negara (Persero) Tbk PT Bank Tabungan Negara (Persero) Tbk provides
menyelenggarakan Jasa Kustodian (bank Custodian Services (custodian bank) since 2023
kustodian) sejak tahun 2023 berdasarkan Surat based on Decree of the Board of Commissioners of
Keputusan Dewan Komisioner Otoritas Jasa the Financial Services Authority No. KEP-
Keuangan No. KEP-37/PM.2/2022 tanggal 17 37/PM.2/2022 dated November 17, 2022.
November 2022.
Jasa kustodian yang diselenggarakan berada Custodian services provided are under the
dibawah Divisi Financial Institution and Capital Financial Institution and Capital Market Division.
Market. Jasa yang diselenggarakan meliputi Services provided include the following:
sebagai berikut : • Storage and administration services (safe
• Jasa penyimpanan dan pengadministrasian keeping services);
(safe keeping services); • Securities transaction settlement services
• Jasa Penyelesaian transaksi efek (Settlement Handling);
(settlement handling); • Customer rights management services related
• Jasa pengurusan hak nasabah terkait to securities held at the custodian (corporate
dengan efek yang disimpan di kustodian action)
(corporate action) • Trustee services/representing customers to
• Jasa perwalian/ mewakili nasabah untuk attend and transmit votes at the GMS, EGMS,
menghadiri dan meneruskan suara dalam RUPO (proxy services);
RUPS, RUPSLB, RUPO (proxy services); • Information and reporting services; (Information
• Jasa Informasi dan pelaporan; (Information & Reporting, including: Portfolio Valuation
& Reporting, antara lain : Portfolio Valuation Report, Settlement Report, Corporate Action
Report, Settlement Report, Corporate Action Report).
Report). • Custody services for fund management
• Jasa Custody untuk kontrak pengelolaan contracts, mutual funds issued by investment
dana, reksa dana yang diterbitkan oleh managers.
manajer investasi.
Aset milik nasabah yang diadministrasikan oleh Customer-owned assets administered by BTN
kustodian BTN per 31 Desember 2023 sebesar custodian as of December 31, 2023 amount to the
ekuivalen Rp7.941.087 juta yang terdiri dari equivalent of Rp7,941,087 million consisting of
saham, surat berharga Negara (SBN), obligasi shares, government securities (SBN), corporate
koorporasi baik dalam mata uang rupiah bonds both in rupiah and USD.
maupun USD.
Asset yang diadministrasikan jasa kustodian Assets administered by custodian services are not
tidak termasuk dalam laporan posisi keuangan. included in the consolidated statement of financial
position.
53. PENYELESAIAN LAPORAN KEUANGAN 53. COMPLETION OF THE FINANCIAL
STATEMENTS
Manajemen Bank bertanggung jawab penuh The management of the Bank is fully responsible for
terhadap penyajian laporan keuangan terlampir the preparation of the accompanying Financial
yang diselesaikan dan disetujui untuk diterbitkan Statements which were completed and authorized
pada tanggal 12 Februari 2024. for issuance on February 12, 2024.
287
Page 684
Program Pendanaan Usaha Mikro dan Usaha Kecil PT Bank Tabungan Negara (Persero) Tbk Laporan keuangan tanggal 31 Desember 2023 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen
Page 685
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
TANGGAL 31 DESEMBER 2023
DAN UNTUK TAHUN YANG BERAKHIR PADA TANGGAL TERSEBUT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi
Halaman
Laporan auditor independen
Laporan posisi keuangan ........................................................................................................... 1
Laporan aktivitas ....................................................................................................................... 2
Laporan arus kas ....................................................................................................................... 3
Catatan atas laporan keuangan ................................................................................................. 4-13
*************************
Page 687
Page 688
Page 689
Page 690
PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
LAPORAN POSISI KEUANGAN
31 Desember 2023
(Disajikan dalam Rupiah)
Catatan 31 Desember 2023 31 Desember 2022
ASET
Kas dan Setara Kas 2b,2j,4,11 10.970.559.980 11.732.472.238
Piutang Pinjaman Mitra Binaan - neto 2c,2e,5
(Setelah dikurangi Penyisihan
Penurunan Nilai Piutang Pinjaman Sebesar
Rp36.893.857.090 dan Rp33.795.371.727
Masing-masing Pada Tanggal
31 Desember 2023 dan 2022) 12.428.254.008 21.809.469.160
Piutang Lain-lain 10,11 8.000.000.000 -
Piutang Jasa Administrasi Pinjaman 2d,6 123.380.251 85.576.298
JUMLAH ASET 31.522.194.239 33.627.517.696
ASET NETO
Aset Neto Tidak Terikat 2f,7 31.522.194.239 33.627.517.696
JUMLAH LIABILITAS DAN ASET NETO 31.522.194.239 33.627.517.696
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan
1
Page 691
PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
LAPORAN AKTIVITAS
Untuk Tahun yang Berakhir pada Tanggal
31 Desember 2023
(Disajikan dalam Rupiah)
Tahun yang berakhir pada tanggal
Catatan 31 Desember 2023 31 Desember 2022
PERUBAHAN ASET NETO TIDAK TERIKAT
PENDAPATAN
Pendapatan Jasa Administrasi Pinjaman 2g,8 1.065.855.899 1.088.645.050
Pendapatan Lain-Lain 2h,9 2.744.099 1.932.666
1.068.599.998 1.090.577.716
BEBAN
Beban Penyisihan Penurunan
Nilai Piutang Pinjaman 2i,5c (3.098.485.363) (1.312.513.787)
Beban lain-lain (75.438.092) -
(3.173.923.455) (1.312.513.787)
KENAIKAN (PENURUNAN) ASET NETO
TIDAK TERIKAT (2.105.323.457) (221.936.071)
ASET NETO PADA AWAL TAHUN 33.627.517.696 33.849.453.767
ASET NETO PADA AKHIR TAHUN 31.522.194.239 33.627.517.696
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan
2
Page 692
PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
LAPORAN ARUS KAS
Untuk Tahun yang Berakhir pada Tanggal
31 Desember 2023
(Disajikan dalam Rupiah)
Tahun yang berakhir pada tanggal
Catatan 31 Desember 2023 31 Desember 2022
ARUS KAS DARI AKTIVITAS OPERASI
Pencairan Pinjaman Mitra Binaan (9.161.600.000) (18.386.450.000)
Pengalihan pengelolaan dana mitra binaan 10 (8.000.000.000) -
Penerimaan Pokok Angsuran 15.264.329.788 13.799.087.350
Pendapatan Jasa Administrasi Pinjaman 1.132.613.855 1.063.597.362
Pendapatan Lain-Lain 9 2.744.099 1.932.666
Kas Neto Yang Digunakan untuk
Aktivitas Operasi (761.912.258) (3.521.832.622)
(PENURUNAN) KENAIKAN NETO DALAM KAS
DAN SETARA KAS (761.912.258) (3.521.832.622)
KAS DAN SETARA KAS AWAL TAHUN 11.732.472.238 15.254.304.860
KAS DAN SETARA KAS AKHIR TAHUN 10.970.559.980 11.732.472.238
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan
3
Page 693
PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2023 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
1. PENJELASAN UMUM
a. Pendirian dan Informasi Umum
Program Tanggung Jawab Sosial dan Lingkungan Badan Usaha Milik Negara PT Bank Tabungan
Negara (Persero) Tbk dilaksanakan sesuai dengan Peraturan Menteri Badan Usaha Milik Negara
Republik Indonesia No. PER-05/MBU/04/2021 tentang Program Tanggung Jawab Sosial dan
Lingkungan Badan Usaha Milik Negara (Program TJSL BUMN), yang antara lain mengatur
bahwa, sebagaimana disebut dalam Pasal 23 ayat (3), laporan keuangan dan pelaksanaan
Program TJSL BUMN dilaporkan menjadi satu kesatuan dalam laporan berkala dan laporan
tahunan kinerja BUMN Pembina.
Selain hal di atas, antara lain, sebagaimana diatur dalam Pasal 23 ayat (4), untuk laporan
keuangan dan pelaksanaan Program Pendanaan Usaha Mikro dan Usaha Kecil tahunan tetap
dilaporkan tersendiri dan harus diaudit oleh Kantor Akuntan Publik secara terpisah dari audit
laporan keuangan BUMN Pembina.
Definisi Program Pendanaan Usaha Mikro dan Usaha Kecil mengacu kepada peraturan Menteri
No. PER-05/MBU/04/2021 tentang Program Tanggung Jawab Sosial dan Lingkungan Badan
Usaha Milik Negara (Program TJSL BUMN) dan ketentuan-ketentuan peraturan
pelaksanaannya adalah tentang Program Pendanaan UMK yang bertujuan untuk meningkatkan
kemampuan usaha kecil agar menjadi tangguh dan mandiri melalui pemanfaatan dana BUMN.
b. Kegiatan Utama
Kegiatan utama Program Pendanaan Usaha Mikro dan Usaha Kecil (UMK) adalah penyaluran
pinjaman dan penyaluran dana pembinaan. Dana Program Pendanaan UMK kepada Mitra Binaan
disalurkan dalam bentuk:
a. Pinjaman untuk membiayai modal kerja dalam rangka meningkatkan produksi dan penjualan;
b. Pinjaman khusus untuk membiayai kebutuhan yang bersifat jangka pendek dalam rangka
memenuhi pesanan dari rekanan usaha mitra binaan:
c. Beban pembinaan:
1) Untuk membiayai pendidikan, pelatihan, penelitian, pemagangan, pemasaran, promosi,
yang menyangkut peningkatan kualitas sumber daya manusia dan kemampuan
pengelolaan usahanya;
2) Beban pembinaan hanya dapat diberikan kepada atau untuk kepentingan Mitra Binaan
c. Struktur Organisasi dan Susunan Pengelola
Susunan pengelola Program Pendanaan UMK BTN pada tanggal-tanggal
31 Desember 2023 dan 2022 adalah sebagai berikut:
2023 2022
Pembina Nixon L.P. Napitupulu Haru Koesmahargyo
Hirwandi Gafar Hirwandi Gafar
Program Pendanaan UMK
Pimpinan Roganda S. Mangapul* Budi Permana
Siahaan
Pelaksana Ardi Darmawan Ardi Darmawan
Pelaksana Mayang Shafira S** Harry Kevinta J M*
Pelaksana Diandary Denovari** Rizqy El M
Pelaksana - Angga Dwi Yanuar Putra**
4
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2023 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
1. PENJELASAN UMUM (lanjutan)
c. Struktur Organisasi dan Susunan Pengelola (lanjutan)
Tahun 2023
*) Menjadi Pimpinan Program Pendanaan UMK sejak November 2023
**) Menjadi Pelaksana Program Pendanaan UMK sejak Mei 2023
Tahun 2022
*) Menjadi Pelaksana Program Pendanaan sejak Januari 2022
**) Menjadi Pelaksana Program Pendanaan UMK s.d. Juli 2022
Mulai tahun 2021, struktur pengelola Program TJSL BUMN mengikuti peraturan terbaru dari Meneg
BUMN No. PER-05/MBU/04/2021 dimana Program TJSL BUMN dilaporkan terpisah dan menjadi
satu kesatuan dari laporan keuangan BUMN Pembina.
d. Ketentuan Program Pendanaan UMK Mengacu kepada Peraturan Meneg BUMN No. PER-
1/MBU/03/2023 tanggal 3 Maret 2023
1) Program Pendanaan UMK adalah program untuk meningkatkan kemampuan usaha mikro
dan usaha kecil agar menjadi tangguh dan mandiri
2) Dalam peraturan di atas diatur tentang kriteria usaha mikro dan usaha kecil yang berhak
menjadi mitra binaan BUMN, antara lain, sebagai berikut:
i) dimiliki oleh warga negara Indonesia;
ii) belum memenuhi kriteria atau memiliki akses pinjaman kepada lembaga pendanaan
atau perbankan;
iii) diutamakan usaha mikro dan usaha kecil dengan jenis usaha yang sejalan dengan
bidang dan/atau mendukung bisnis BUMN;
iv) diutamakan usaha mikro dan usaha kecil yang berlokasi di wilayah kerja BUMN
v) berdiri sendiri, bukan merupakan anak perusahaan atau cabang perusahaan yang
dimiliki, dikuasai, atau berafiliasi secara langsung maupun tidak langsung, dengan
usaha menengah atau usaha besar;
vi) berbentuk usaha orang perseorangan dan/atau sekelompok orang, badan usaha yang
tidak berbadan hukum, atau badan usaha yang berbadan hukum
vii) mempunyai potensi dan prospek usaha untuk dikembangkan.
3) Bentuk dan maksimum pendanaannya adalah sebagai berikut:
a. Pemberian modal kerja dalam bentuk pinjaman dan/atau pembiayaan syariah dengan
jumlah pinjaman dan/atau pembiayaan syariah untuk setiap usaha mikro dan usaha
kecil paling banyak Rp250.000.000.
b. Pendanaan tambahan dalam bentuk pinjaman dan/atau pembiayaan syariah untuk
membiayai kebutuhan yang bersifat jangka pendek maksimal 1 tahun untuk memenuhi
pesanan dari rekanan usaha mikro dan usaha kecil dengan jumlah paling banyak
Rp100.000.000.
c. Modal kerja dalam bentuk pinjaman sebagaimana dimaksud pada huruf a dikenakan
jasa administrasi sebesar:
- 3% (tiga persen) efektif per tahun;
- suku bunga flat (tetap) yang setara dengan 3% (tiga persen) efektif per tahun; atau
- ketentuan lain yang ditetapkan Menteri,
dengan jangka waktu/tenor pinjaman paling lama 3 (tiga) tahun.
d. Pembiayaan syariah sebagaimana dimaksud pada huruf a diberikan berdasarkan:
- prinsip jual beli, maka proyeksi margin yang dihasilkan disetarakan dengan margin
sebesar jasa administrasi sebagaimana dimaksud pada ayat (2); atau
- prinsip bagi hasil, maka rasio bagi hasil yang diterima BUMN mulai dari 10%
(sepuluh persen) sampai dengan paling banyak 50% (lima puluh persen)
berdasarkan perjanjian.
5
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2023 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
1. PENJELASAN UMUM (lanjutan)
d. Ketentuan Program Pendanaan UMK Mengacu kepada Peraturan Meneg BUMN No. PER-
1/MBU/03/2023 tanggal 3 Maret 2023 (lanjutan)
4) Syarat dan kondisi:
Untuk tata cara penyaluran pinjaman dan/atau pembiayaan syariah dalam Program
Pendanaan UMK diatur syarat dan kondisi yang harus dipenuhi calon usaha binaan, antara
lain, harus menyampaikan rencana dan/atau proposal kegiatan usaha kepada BUMN
Pembina yang nanti akan dilakukan seleksi dan evaluasi atas permohonan yang diajukan
oleh calon usaha mikro dan usaha kecil.
BUMN Pembina yang nanti akan dilakukan seleksi dan evaluasi atas permohonan yang
diajukan oleh calon usaha mikro dan usaha kecil.
Bagi calon binaan yang memenuhi syarat dan terpilih akan dibuatkan surat perjanjian
dan/atau kontrak yang berisi syarat dan kondisi tentang hak dan kewajiban yang harus
dipenuhi para pihak. Namun, sebelum dilakukan perjanjian, calon usaha mikro dan usaha
kecil binaan tersebut harus terlebih dahulu menyelesaikan proses administrasi terkait
dengan rencana pemberian modal kerja oleh perusahaan/BUMN bersangkutan.
5) Teknis pelaksanaan penyaluran Program Pendanaan UMK:
Dalam pelaksanaan penyaluran Program Pendanaan UMK, BUMN Pembina dapat
bekerjasama dengan BUMN lain, Anak perusahaan BUMN atau Perusahaan terafiliasi
BUMN yang memiliki bisnis sebagai lembaga pembiayaan dan perbankan atau memiliki
kemampuan dalam menyalurkan pinjaman.
Ketentuan pelaksanaan kerja sama dimaksud di atas dituangkan dalam surat perjanjian
dan/atau kontrak yang paling sedikit memuat hak dan kewajiban serta tugas dan tanggung
jawab masing-masing pihak.
6) Sumber dana Program TJSL BUMN berasal dari:
i) anggaran kegiatan yang diperhitungkan sebagai biaya pada BUMN pembina dalam
tahun anggaran berjalan;
ii) penyisihan sebagian laba bersih BUMN Pembina pada tahun anggaran sebelumnya
dan/atau;
iii) sumber lain yang sah sesuai dengan ketentuan peraturan perundang-undangan.
7) Sumber dana untuk Program Pendanaan UMK, selain sumber dana sebagaimana dimaksud
pada angka 6) di atas, dapat berasal dari:
i) saldo dana Program Pendanaan UMK yang teralokasi sampai dengan akhir tahun 2015;
dan/atau;
ii) jasa administrasi pinjaman/marjin/bagi hasil, bunga deposito dan/atau jasa giro dari
dana Program Pendanaan UMK
8) Besaran dana Program TJSL BUMN sebagaimana dijelaskan pada angka 6.i) dan angka
6.ii) di atas, ditetapkan dalam rencana kerja anggaran perusahaan yang disahkan oleh
RUPS/Menteri.
9) Pembebanan beban operasional Program TJSL BUMN:
- Pembebanan beban operasional Program TJSL BUMN menjadi beban BUMN Pembina.
- Pembebanan beban kepada usaha mikro dan usaha kecil menjadi bagian dari biaya
Program TJSL BUMN.
6
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2023 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
a. Dasar Penyajian Laporan Keuangan
Laporan keuangan disusun berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas
Publik (SAK ETAP) yang diterbitkan oleh Dewan Standar Akuntansi Keuangan - Ikatan Akuntan
Indonesia dan mempertimbangkan Surat Edaran Kementerian BUMN No. SE-02/MBU/WK/2012
yang dikeluarkan tanggal 23 Februari 2012 perihal penetapan pedoman akuntansi Program
Kemitraan dan Bina Lingkungan.
Laporan keuangan disusun menggunakan dasar akrual kecuali untuk Laporan Arus Kas disusun
menggunakan dasar kas. Laporan Arus Kas menyajikan penerimaan dan pengeluaran kas
yang diklasifikasikan dalam aktivitas operasi, investasi dan pendanaan yang disusun
dengan menggunakan metode langsung (direct method). Tahun buku Program Pendanaan UMK
BTN adalah 1 Januari sampai 31 Desember dan mata uang penyajian yang digunakan dalam
laporan keuangan adalah Rupiah yang juga merupakan mata uang fungsional Program
Pendanaan UMK BTN.
b. Kas dan Setara Kas
Kas dan setara kas adalah saldo kas dan bank yang dapat dipergunakan secara bebas untuk
membiayai kegiatan Program Pendanaan UMK tidak digunakan sebagai jaminan. Saldo kas dan
setara kas dicatat sebesar nilai nominalnya.
c. Piutang Pinjaman Mitra Binaan
Piutang pinjaman mitra binaan adalah pinjaman yang disalurkan oleh PUMK kepada mitra binaan.
Piutang pinjaman mitra binaan diakui pada saat pinjaman tersebut disalurkan kepada mitra binaan
dan diukur serta dicatat sebesar jumlah neto setelah dikurangi dengan penyisihan kerugian
penurunan nilai.
Penggolongan kualitas piutang pinjaman mitra binaan dilakukan berdasarkan Peraturan Menteri
BUMN serta dengan ketentuan sebagai berikut:
i) lancar, dalam hal pembayaran angsuran pokok dan jasa administrasi pinjaman tepat
waktu atau terjadi keterlambatan pembayaran angsuran pokok dan/atau jasa administrasi
pinjaman paling lambat 30 hari dari tanggal jatuh tempo pembayaran angsuran, sesuai
dengan perjanjian yang telah disetujui bersama,
ii) kurang lancar, dalam hal terjadi keterlambatan pembayaran angsuran pokok dan/atau jasa
administrasi pinjaman yang telah melampaui 30 hari sampai dengan 180 hari dari tanggal
jatuh tempo pembayaran angsuran, sesuai dengan perjanjian yang telah disetujui
bersama,
iii) diragukan, dalam hal terjadi keterlambatan pembayaran angsuran pokok dan/atau jasa
administrasi pinjaman yang telah melampaui 180 hari sampai dengan 270 hari dari tanggal
jatuh tempo pembayaran angsuran, sesuai dengan perjanjian yang telah disetujui
bersama,
iv) macet, dalam hal terjadi keterlambatan pembayaran angsuran pokok dan/atau jasa
administrasi pinjaman yang telah melampaui 270 hari dari tanggal jatuh tempo
pembayaran angsuran, sesuai dengan perjanjian yang telah disetujui bersama.
7
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2023 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG SIGNIFIKAN
d. Piutang Jasa Administrasi Pinjaman
Piutang jasa administrasi pinjaman adalah jasa administrasi yang sudah menjadi hak Program
Pendanaan UMK BTN pada akhir tahun namun belum diterima sampai akhir tahun. Piutang jasa
administrasi pinjaman mitra binaan dicatat secara akrual mengikuti piutang pinjaman mitra binaan
dengan kualitas pinjaman lancar dan kurang lancar. Apabila pinjaman mitra binaan memiliki
kualitas pinjaman diragukan atau macet maka tidak dibentuk akrual atas piutang jasa administrasi
pinjaman mitra binaan.
e. Penyisihan Penurunan Nilai Piutang Pinjaman
Penyisihan penurunan nilai piutang pinjaman adalah besarnya penyisihan atas piutang pinjaman
yang mungkin tidak tertagih dihitung berdasarkan estimasi kerugian yang tidak dapat ditagih.
Penyisihan penurunan nilai piutang pinjaman diakui saat akhir periode akuntansi dan diukur dan
dicatat sebesar estimasi kerugian yang tidak dapat ditagih. Penyisihan penurunan nilai piutang
pinjaman dihitung secara kolektif berdasarkan persentase tertentu tingkat ketertagihan (collection)
data historis yang ada.
f. Aset Neto
Aset neto adalah aset dikurangi dengan liabilitas. Aset neto diklasifikasikan menjadi Aset Neto
Terikat (ANT) dan Aset Neto Tidak Terikat (ANTT).
ANT adalah sumber daya yang penggunaannya dibatasi untuk tujuan tertentu atau tidak dapat
digunakan untuk kegiatan operasi normal. ANTT adalah sumber daya yang penggunaannya tidak
dibatasi untuk tujuan tertentu.
g. Pendapatan Jasa Administrasi Pinjaman
Pendapatan jasa administrasi pinjaman adalah pendapatan jasa yang dipungut atas pinjaman
dana Program Pendanaan UMK yang disalurkan kepada mitra binaan. Akrual pendapatan jasa
administrasi pinjaman diakui hanya untuk piutang dengan status lancar dan kurang lancar dan
diukur serta dicatat berdasarkan nilai yang telah jatuh tempo sesuai dengan kontrak.
h. Pendapatan Lain-lain
Pendapatan lain-lain adalah pendapatan yang tidak dapat digolongkan menurut klasifikasi
pendapatan yang telah disebutkan di atas dan diakui pada saat diterima. Pendapatan lain-lain
diukur dan dicatat sebesar nilai yang diterima Program Pendanaan UMK BTN.
i. Beban (Pembalikan) Penyisihan Penurunan Nilai Piutang Pinjaman
Beban (pembalikan) penyisihan penurunan nilai piutang pinjaman adalah beban (pendapatan)
yang timbul akibat pembentukan (pembalikan) penyisihan penurunan nilai atas piutang pinjaman
yang mungkin tidak tertagih.
j. Transaksi dengan pihak berelasi
Program Pendanaan UMK BTN melakukan transaksi dengan pihak-pihak berelasi seperti yang
didefinisikan dalam SAK-ETAP tentang “Pengungkapan Pihak-Pihak yang Mempunyai Hubungan
Istimewa”, yang didefinisikan antara lain:
a. Pihak yang memiliki pengendalian, pengendalian bersama atau pengaruh signifikan atas
entitas.
b. Entitas anak, joint venture, entitas asosiasi dari entitas.
c. Personel manajemen kunci dari entitas dan entitas induknya (secara agregat).
d. Pihak-pihak yang mempunyai hubungan istimewa lainnya.
8
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2023 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN ASUMSI
a. Pertimbangan
Sesuai Peraturan Menteri BUMN, beban operasional Program Pendanaan UMK menjadi beban
PT Bank Tabungan Negara (Persero) Tbk selaku BUMN Pembina.
Mata uang fungsional Program Pendanaan UMK BTN adalah mata uang dari lingkungan ekonomi
primer dimana Program Pendanaan UMK BTN beroperasi. Mata uang tersebut adalah mata uang
yang mempengaruhi pendapatan dan beban dari jasa yang diberikan. Program Pendanaan UMK
BTN menentukan bahwa mata uang fungsionalnya adalah Rupiah.
b. Estimasi dan asumsi
Setiap akhir periode pelaporan, Program Pendanaan UMK BTN menelaah penyisihan penurunan
nilai secara kolektif terhadap risiko kredit mitra binaan yang dikelompokkan berdasarkan
karakteristik kredit yang sama, yang meskipun tidak diidentifikasi secara spesifik memerlukan
penyisihan tertentu, memiliki risiko yang lebih besar tidak tertagih dibandingkan dengan piutang
yang diberikan kepada mitra binaan. Penyisihan kerugian penurunan nilai piutang pinjaman mitra
binaan dihitung berdasarkan kajian nilai terkini dan historis tingkat ketertagihan dari piutang.
Penyisihan piutang mitra binaan dihitung berdasarkan estimasi kerugian yang tidak dapat ditagih
yaitu secara kolektif berdasarkan persentase tertentu tingkat ketertagihan (collection) data historis
yang ada (minimal 2 tahun). Penyisihan ini disesuaikan secara berkala untuk mencerminkan hasil
aktual dan estimasi.
4. KAS DAN SETARA KAS
Kas dan Setara Kas merupakan penempatan dana Program Pendanaan UMK pada rekening giro di
PT Bank Tabungan Negara (Persero) Tbk yang terdiri dari:
31 Desember 2023 31 Desember 2022
Program Pendanaan UMK yaitu:
- Rekening Giro Kantor Pusat 10.970.559.980 11.732.472.238
Jumlah Kas dan Setara Kas 10.970.559.980 11.732.472.238
5. PIUTANG PINJAMAN MITRA BINAAN
a. Rincian Piutang Pinjaman Mitra Binaan Berdasarkan Wilayah
31 Desember 2023 31 Desember 2022
Wilayah 1*) 6.682.610.608 7.196.558.033
Wilayah 2**) 12.369.739.165 14.693.532.108
Wilayah 3***) 8.602.090.487 9.275.498.642
Wilayah 4****) 6.045.421.412 7.156.135.401
Wilayah 5*****) 10.496.088.209 10.874.552.812
Wilayah 6******) 5.126.161.217 6.408.563.891
Jumlah Piutang Pinjaman 49.322.111.098 55.604.840.887
Dikurangi penyisihan penurunan
nilai piutang pinjaman (36.893.857.090) (33.795.371.727)
Neto 12.428.254.008 21.809.469.160
9
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2023 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
5. PIUTANG PINJAMAN MITRA BINAAN (lanjutan)
a. Rincian Piutang Pinjaman Mitra Binaan Berdasarkan Wilayah (lanjutan)
*) Wilayah 1 terdiri dari kantor cabang pada wilayah Jawa Barat
**) Wilayah 2 terdiri dari kantor cabang pada wilayah DKI Jakarta dan Banten
***) Wilayah 3 terdiri dari kantor cabang pada wilayah Jawa Timur, Bali, NTB dan NTT
****) Wilayah 4 terdiri dari kantor cabang pada wilayah Sumatera
*****) Wilayah 5 terdiri dari kantor cabang pada wilayah Kalimantan, Sulawesi, Maluku dan Papua
******) Wilayah 6 terdiri dari kantor cabang pada wilayah D.I Yogyakarta dan Jawa Tengah
b. Rincian Piutang Pinjaman Mitra Binaan Berdasarkan Kualitas Pinjaman
31 Desember 2023
Penyisihan
Penurunan Nilai Saldo Piutang -
Saldo Piutang Piutang Pinjaman Neto
Lancar 3.452.460.063 181.806.639 3.270.653.424
Kurang lancar 7.303.272.049 1.845.261.632 5.458.010.417
Diragukan 4.950.359.453 1.250.769.286 3.699.590.167
Macet 33.616.019.533 33.616.019.533 -
Jumlah Piutang Pinjaman 49.322.111.098 36.893.857.090 12.428.254.008
31 Desember 2022
Penyisihan
Penurunan Nilai Saldo Piutang -
Saldo Piutang Piutang Pinjaman Neto
Lancar 18.257.799.973 995.218.754 17.262.581.219
Kurang lancar 4.535.941.159 1.201.796.907 3.334.144.252
Diragukan 1.649.878.829 437.135.140 1.212.743.689
Macet 31.161.220.926 31.161.220.926 -
Jumlah Piutang Pinjaman 55.604.840.887 33.795.371.727 21.809.469.160
c. Perubahan Penyisihan Penurunan Nilai Piutang Pinjaman
Perubahan penyisihan penurunan nilai piutang pinjaman kepada mitra binaan pada tahun yang
berakhir pada tanggal-tanggal 31 Desember 2023 dan 2022 adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Saldo awal tahun 33.795.371.727 32.482.857.940
Beban cadangan penyisihan kerugian
Penurunan nilai piutang pinjaman selama
tahun berjalan 3.098.485.363 1.312.513.787
Saldo akhir tahun 36.893.857.090 33.795.371.727
Manajemen berkeyakinan bahwa penyisihan penurunan nilai piutang yang telah dibentuk telah
memadai untuk menutupi kemungkinan kerugian atas tidak tertagihnya piutang pinjaman mitra
binaan.
10
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2023 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
5. PIUTANG PINJAMAN MITRA BINAAN (lanjutan)
d. Rincian Piutang Pinjaman Mitra Binaan Berdasarkan Sektor Ekonomi
31 Desember 2023 31 Desember 2022
Perdagangan 30.613.297.342 33.731.624.584
Jasa 6.898.450.548 9.285.064.565
Peternakan 4.100.803.786 4.612.130.235
Pertanian 3.487.030.236 3.413.367.092
Industri 1.769.186.924 2.274.443.292
Perikanan 947.865.230 998.843.804
Industri Kreatif 95.368.257 108.079.227
Perkebunan 309.949.822 81.129.136
Usaha Lainnya 1.100.158.953 1.100.158.952
Jumlah Piutang Pinjaman 49.322.111.098 55.604.840.887
Dikurangi penyisihan penurunan
nilai piutang pinjaman (36.893.857.090) (33.795.371.727)
Neto 12.428.254.008 21.809.469.160
6. PIUTANG JASA ADMINISTRASI PINJAMAN
a. Rincian Piutang Jasa Administrasi Pinjaman Berdasarkan Wilayah
Rincian piutang jasa administrasi pinjaman berdasarkan wilayah adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Wilayah 1*) 12.784.120 15.104.604
Wilayah 2**) 32.614.344 18.816.734
Wilayah 3***) 33.567.271 19.264.295
Wilayah 4****) 14.559.363 13.733.699
Wilayah 5*****) 16.579.631 9.022.797
Wilayah 6******) 13.275.522 9.634.169
Jumlah 123.380.251 85.576.298
*) Wilayah 1 terdiri dari kantor cabang pada wilayah Jawa Barat
**) Wilayah 2 terdiri dari kantor cabang pada wilayah DKI Jakarta dan Banten
***) Wilayah 3 terdiri dari kantor cabang pada wilayah Jawa Timur, Bali, NTB dan NTT
****) Wilayah 4 terdiri dari kantor cabang pada wilayah Sumatera
*****) Wilayah 5 terdiri dari kantor cabang pada wilayah Kalimantan, Sulawesi, Maluku dan Papua
******) Wilayah 6 terdiri dari kantor cabang pada wilayah D.I Yogyakarta dan Jawa Tengah
b. Rincian Piutang Jasa Administrasi Pinjaman Berdasarkan Kualitas Pinjaman
Rincian piutang jasa administrasi pinjaman berdasarkan kualitas pinjaman adalah sebagai berikut:
Kualitas Pinjaman 31 Desember 2023 31 Desember 2022
Lancar 6.585.657 48.600.124
Kurang lancar 116.794.594 36.976.174
Jumlah 123.380.251 85.576.298
Manajemen berkeyakinan bahwa penyisihan penurunan nilai piutang tidak diperlukan karena seluruh
piutang akan dapat ditagih.
11
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2023 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
7. ASET NETO
31 Desember 2023 31 Desember 2022
Aset Neto Tidak Terikat
Saldo awal 33.627.517.696 33.849.453.767
Kenaikan (Penurunan) aset neto tidak terikat (2.105.323.457) (221.936.071)
Saldo akhir 31.522.194.239 33.627.517.696
8. PENDAPATAN JASA ADMINISTRASI PINJAMAN
Rincian pendapatan jasa administrasi pinjaman berdasarkan wilayah pada tahun yang berakhir pada
tanggal-tanggal 31 Desember 2023 dan 2022 adalah sebagai berikut:
Tahun yang berakhir pada tanggal
31 Desember 2023 31 Desember 2022
*)
Wilayah 1 129.628.607 162.395.039
Wilayah 2**) 253.432.577 249.366.893
Wilayah 3***) 251.529.759 226.571.716
Wilayah 4****) 113.756.591 118.823.060
Wilayah 5*****) 171.184.235 166.812.920
Wilayah 6******) 146.324.130 164.675.422
Jumlah 1.065.855.899 1.088.645.050
*) Wilayah 1 terdiri dari kantor cabang pada wilayah Jawa Barat
**) Wilayah 2 terdiri dari kantor cabang pada wilayah DKI Jakarta dan Banten
***) Wilayah 3 terdiri dari kantor cabang pada wilayah Jawa timur, Bali, NTB dan NTT
****) Wilayah 4 terdiri dari kantor cabang pada wilayah Sumatera
*****) Wilayah 5 terdiri dari kantor cabang pada wilayah Kalimantan, Sulawesi, Maluku dan Papua
******) Wilayah 6 terdiri dari kantor cabang pada wilayah D.I Yogyakarta dan Jawa Tengah
9. PENDAPATAN LAIN-LAIN
Pendapatan lain-lain merupakan pendapatan yang berasal dari sumber di luar kegiatan utama Program
Pendanaan UMK dan tidak bersifat rutin yakni berupa denda keterlambatan pembayaran angsuran oleh
debitur. Pendapatan lain-lain pada tahun yang berakhir pada tanggal-tanggal 31 Desember 2023 dan
2022 adalah masing-masing sebesar Rp2.744.099 dan Rp1.932.666.
10. PERJANJIAN SIGNIFIKAN
Pada tanggal 13 Oktober 2023, PUMK BTN mengadakan perjanjian kerja sama pengelolaan dana
penyaluran dana PUMK dengan PT Bank Rakyat Indonesia (Persero) Tbk (Bank BRI). Dalam kerja
sama ini Bank BRI bertindak untuk PUMK BTN dalam penyaluran ke PUMK dan mengelola atas dana
yang disalurkan tersebut. Dalam perjanjian tersebut diatur tentang kewajiban Bank BRI dalam
melaporkan seluruh aktivitas terkait dengan penyaluran dana PUMK yang dananya diperoleh dari
PUMK BTN.
Kerja sama di atas sebagai bagian dari pemenuhan atas ketentuan yang mengacu kepada PER BUMN
yang berlaku.
Untuk kerja sama di atas, dana awal yang telah diberikan kepada Bank BRI sebesar Rp8.000.000.000
Sampai dengan 31 Desember 2023 dana yang dikerjasamakan dengan Bank BRI telah tersalur
sejumlah Rp786.000.000. Belum ada yang dilaporkan Bank BRI terkait dengan dana di atas karena
telah disepakait aktivitas penyaluran dana baru akan dilakukan pada tahun 2024.
Dana yang telah dialihkan pengelolaannya sebesar Rp8.000.000.000 di atas, dibukukan oleh PUMK
BTN pada akun Piutang kepada BUMN Pembina lain/Lembaga penyalur.
12
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PROGRAM PENDANAAN USAHA MIKRO DAN USAHA KECIL
PT BANK TABUNGAN NEGARA (PERSERO) Tbk
CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Desember 2023 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
(Disajikan dalam Rupiah)
11. TRANSAKSI DENGAN PIHAK BERELASI
a. Jenis hubungan dan unsur transaksi dengan pihak berelasi
Pihak berelasi Jenis hubungan Unsur transaksi pihak berelasi
PT Bank Tabungan Negara BUMN Pembina Penempatan dana
(Persero) Tbk
PT Bank Rakyat Indonesia Pengendalian melalui Pemerintah Piutang kepada BUMN Pembina
(Persero) Tbk Pusat Republik Indonesia lain/Lembaga penyalur
31 Desember 2023 31 Desember 2022
Aset
Kas di bank 10.970.559.980 11.732.472.238
Piutang lain-lain 8.000.000.000 -
Jumlah 18.970.559.980 11.732.472.238
Persentase jumlah aset di pihak
berelasi terhadap jumlah aset 60,18% 34,89%
12. PENYELESAIAN LAPORAN KEUANGAN
Laporan keuangan ini diselesaikan dan disetujui untuk diterbitkan oleh pengelola pada tanggal
12 Februari 2024.
13
Page 703
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Page 705
PT Bank Tabungan Negara (Persero) Tbk. Menara Bank BTN Jl. Gajah Mada No. 1 Jakarta 10130 Tel. : 62-21 6336789, 6332666 Fax. : 62-21 6346704 E-mail : csd@btn.co.id Contact Center : 1500 286 2023 Annual Report KARENA HIDUP GAK CUMA TENTANG HARI INI
Names mentioned 103 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Bank BTN’s Human Capital Endstate
p.3
unresolved
org
Ministry of SOE Provisions
p.4
unresolved
org
Minister of Communication and Information
p.5
unresolved
org
Bank BTN’s
p.10 ×3
unresolved
org
Bank BTN Competency
p.10
unresolved
org
Ministry of SOEs Competencies
p.11
unresolved
org
Bank BTN Pension Program
p.13
unresolved
org
Bank BTN Pension Fund
p.13
unresolved
org
Bank Pension Fund Regulations State Savings (Persero) Tbk.
p.13 ×2
unresolved
org
Minister of SOE. Each
p.15
unresolved
org
Minister of BUMN No. SK-
p.22
unresolved
org
Minister of State-integration
p.26
unresolved
org
Bank Indonesia
p.30 ×7
unresolved
org
Financial Services Authority
p.30 ×20
unresolved
org
Bank BTN CSIRT
p.30
unresolved
org
Bank BTN’s IT
p.31 ×2
unresolved
org
Minister of State-Owned Enterprises
p.31 ×8
unresolved
org
Minister of State-
p.33
unresolved
person
Nixon L.
p.37
unresolved
org
Tabungan Negara (Persero) Tbk.
p.44 ×8
unresolved
person
Governance. Ratam
p.48
unresolved
org
Ministry of Laws and Human Rights
p.48 ×2
unresolved
org
As one of the State-Owned Enterprises under a public
p.48
unresolved
org
largest shareholder of the Company is the Republic
p.48
unresolved
org
(60,00%), which places the Republic of Indonesia as
p.48
unresolved
—
Controlling Shareholder. In addition, the Republic
p.48
unresolved
—
shareholders other than the Controlling ShareholderControlling
p.48
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.52 ×5
unresolved
org
PT Datindo Entrycom
p.52 ×6
unresolved
org
Indonesia Stock Exchange
p.52 ×13
unresolved
person
Haru Koesmahargyo
· President Director
p.52 ×10
unresolved
person
Notary Ashoya Ratam
· Notaris
p.52 ×16
unresolved
org
Young Global Limited
p.56 ×2
unresolved
org
Deposit Insurance Corporation
p.56
unresolved
org
Bank BTN Sustainable Bonds IV Phase II Year
p.56
unresolved
person
Notary Yumna Shabrina
p.58
unresolved
person
Heru Budi Hartono
· Commissioner
p.59 ×9
unresolved
person
Apponited Mr. Mohammad Yusuf Permana
· Commissioner
p.59 ×6
unresolved
—
Appointed Mr. Andi Nirwoto
· Director
p.59 ×22
unresolved
org
PT Datindo Entrycom. Published
p.60
unresolved
—
Eko Djoeli Heripoerwanto
· Commissioner
p.60
unresolved
org
Minister of State-Owned Enterprises Number PER-
p.62 ×2
unresolved
—
Eko D. Heripoerwanto
· Commissioner
p.62
unresolved
org
Minister of Law and Human Rights
p.65
unresolved
—
CSD
· Corporate Secretary
p.68
unresolved
—
Institutions
· Institution Name
p.72
unresolved
org
in which the Company is a party must be declared the nature
· attended by a minimum of 2/3 (two-thirds) of the total
p.72
unresolved
—
such transaction or contract.
· made by a member of the Board of directors who is entitled
p.72
unresolved
—
economic interests conflict with personal interests,
· include the event, date, time, place of the meeting, and
p.72
unresolved
org
1. Prioritize the interest of the Company and not reduce
· 6. The summon to the Meeting of the Board of Directors shall be
p.72
unresolved
—
2. Avoid making decisions in situations and conditions
· of Directors with sufficient receipt or by post no later than 5
p.72
unresolved
person
Permis-
· Director
p.79
unresolved
org
Bank BTN Communication Strategy
p.79
unresolved
org
Bank Tabungan
p.411 ×4
unresolved
org
Bank Pemerintah Pengganti Undang-undang
p.411
unresolved
org
Menteri Kehakiman
p.411
unresolved
person
Notary Muhani Salim
p.411 ×2
unresolved
org
Ministry of Justice
p.411
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia
p.411
unresolved
org
Ministry of Finance
p.413 ×2
unresolved
org
Menteri Keuangan
p.413
unresolved
person
Nixon Lambok Pahotan Napitupulu
· Direktur Utama
p.422 ×3
unresolved
org
Negara (Persero) Tbk
p.422
unresolved
org
Bank Rp
p.423
unresolved
person
Ramon Armando
· Sekretaris Perusahaan
p.423
unresolved
person
Achmad Chaerul
· Sekretaris Perusahaan
p.423
unresolved
person
Mohammad Bagus Teguh Perwira
· Anggota
p.423
unresolved
person
Muhammad Faiz
· Anggota
p.423
unresolved
person
Mohammad Bagus Tegus Perwira
· Anggota
p.424
unresolved
person
Endang A.Suprijatna
p.424
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