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Corporate
Governance
“As we face a global economic downturn and the
imminent threat of climate change, BRI stands
tall in its commitment to carry out sustainable
transformation. We firmly believe that this is the
path to becoming stronger and more powerful
in supporting national economic growth. BRI has
been committed to transforming and innovating
its business activities by implementing good
corporate governance practices. We strongly
believe that by adhering to these practices,
our company can have a positive impact on the
environment and society. This, in turn, can help us
achieve accelerated and agile growth even in the
face of global economic uncertainty.”
PT Bank Rakyat Indonesia (Persero) Tbk.
440 Annual Report 2023
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PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 441
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To carry out Sustainable Transformation to grow more robust BRI not only follows the provisions of these regulations but
and significant, BRI has committed to ensuring that the also implements corporate governance based on best practices
implementation of good corporate governance runs effectively published by the Basel Committee, OECD, International Corporate
and develops in line with the transformation carried out by Governance Network, and KNKG.
the company. Our company’s governance is demonstrated
through the creation of a well-defined vision and mission, a PT Bank Rakyat Indonesia (Persero) Tbk (BRI) is committed
strong leadership approach, implementation of efficient risk to implementing, upholding, and consistently developing
management and internal control, a consistent corporate good corporate governance (GCG) principles in all aspects of
culture, and active engagement with shareholders and other its business. BRI strives to improve the quality of governance
stakeholders. implementation to ensure sustainable business growth and
protect the interests and rights of all stakeholders.
BRI’s governance principles and practices also consider the
expectations of regulators and stakeholders. BRI, as the largest Achieving successful implementation of GCG requires active
commercial bank in Indonesia, has complied with the principles participation from Top Management and all BRILian personnel
of corporate governance as regulated in OJK Regulation number to create a strong company culture. BRI has established a
17/POJK.03/2023 dated September 14, 2023, concerning code of conduct that includes a code of ethics and corporate
Implementation of Governance for Commercial Banks and OJK cultural values that apply to all employees. Every employee must
Circular Letter number 13/SE.OJK.03/2017, dated March 17, implement these cultural values and support the company’s
2017, concerning Implementing Commercial Bank Governance. realization of good corporate governance principles.
BRI is a State-Owned Enterprise (BUMN) that adheres to the
principles of corporate governance set by the Ministry of BUMN.
These principles are outlined in the “Guidelines for Governance
and Significant Corporate Activities of State-Owned Enterprises”
regulation, which the Minister of State issued for Enterprises
State-Owned Enterprises (BUMN) on March 3, 2023 (PER-2/
MBU/03/2023).
PT Bank Rakyat Indonesia (Persero) Tbk.
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Corporate
Governance
Implementation of Good Corporate Governance
With Company Performance
Amidst global economic uncertainty and geopolitical conditions, BRI has maintained positive and sustainable performance by
implementing good corporate governance. Some notable achievements in terms of company performance and governance awards are
described below:
Company Performance Achievement 2023
Optimal and healthy Ascension
Increased Profit Asset Growth financial ratios stock price
Corporate Governance Awards in 2023
Asean Corporate Governance Corporate Governance S&P Global Corporate
Scorecard (ACGS) award in the Perception Index Award in Sustainability Assessment
Top 3 PLC in Indonesia and the most trusted company (CSA) with a score of 63 in
ASEAN Asset Class categories. category in 2023 2023
Selain pencapaian kinerja keuangan, di tahun 2023 BRI mendapatkan beberapa penghargaan di bidang tata kelola perusahaan antara
lain:
Objectives of Implementing GCG
BRI has successfully implemented good corporate governance Valuable Banking Group and Champion of Financial Inclusion in
by adhering to five fundamental principles: Transparency, South East Asia”.
Accountability, Responsibility, Independence, and Fairness.
These principles have been outlined in the General GCG Implementation of good corporate governance principles could
Guidelines by the National Governance Policy Committee (KNKG) provide added value in the form of:
and are also included in the Regulations Minister of State for 1. Create a foundation for the company to grow and develop in
State-Owned Enterprises Number PER2/MBU/03/2023 dated the long term.
3 March 2023 and OJK Regulation Number 17/POJK.03/2023 2. Oversee every company’s business process to be within the
dated 14 September 2023. These guidelines offer instructions corridor of governance.
for corporate governance, significant corporate activities of 3. Improve BRI’s reputation.
state-owned enterprises, and how to implement governance for 4. Maintain and strengthen BRI’s competitiveness.
commercial banks.. 5. Maintain stakeholder trust in BRI.
6. Increase sustainable growth in company value.
The company realized that the sustainability of the company’s
business was not only measured by financial performance and BRI continues to be committed to implementing good corporate
increased profits alone, but BRI also believed that the application governance to impact the company’s sustainable performance
of good governance principles also became the foundation for the positively. The aim of implementing good governance is to:
company to achieve BRI’s vision, namely “To become the Most
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 443
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1. Help the Company achieve its vision and mission, strive for 3. Enhance the shareholders’ and stakeholders’ confidence
significant performance. that the Bank management and oversight are professionally
2. Provide guidelines to all employees on carrying out duties implemented.
and responsibilities following their job description. 4. Support the establishment of policies and decisions made
by management based on the principles of good corporate
governance.
5. Realizing the creation of good corporate citizen.
Stages of GCG
Implementation
In order to ensure the achievement of Excellent GCG at BRI, the implementation of BRI’s GCG is carried out through 3 (three) stages,
namely formulation, implementation and monitoring and evaluation which are carried out continuously and sustainably.
Framework GCG
1. Formulation
• GCG Commitment
• GCG structure
• GCG Infrastructure
• Systems, Policies
• and GCG Procedures
GCG Excellence
Improvement
3. Monitoring 2. Implementation
• GCG Assessment • GCG Awareness
• GCG monitoring • Company Culture
• Performance evaluation • Code of Ethics
• RBB evaluation • Supporting Organs
• GCG Tools
Basic Aplication of
Good Corporate Governance
BRI’s implementation of governance is based on compliance 4. Republic of Indonesia Law No. 19 of 2003 dated 19 Juni 2023
with applicable regulations, stakeholder aspirations and the on State-Owned Enterprises.
Company’s needs. Apart from that, BRI also implements 5. Republic of Indonesia Law No. 40 of 2007 dated 16 August
corporate governance referring to best practices applicable in 2007 on Limited Liabilities Companies.
the financial industry. Several regulations that form the basis of 6. Law Number 27 of 2022 dated 17 October 2022 concerning
guidelines for implementing good corporate governance at BRI Personal Data Protection.
include: 7. Government Regulation No. 21 of 1992 dated April 29, 1992
1. Republic of Indonesia Law No. 7 of 1992 dated 25 March on Legal Entity Adjustment of Bank Rakyat lndonesia to
1992 on Banking as amended by Republic of Indonesia Law become a Company (Persero).
No. 10 of 1998. 8. Bank Indonesia Regulation Number 23/6/PBI/2021 dated
2. Law Number 8 of 1995 dated 10 November 1995 concerning July 1, 2021 concerning Payment Service Providers.
Capital Markets. 9. Financial Services Authority Regulation (POJK) No.18/
3. Law of the Republic of Indonesia No. 28 of 1999, dated May POJK.03/2014 dated November 18, 2014 on Integrated
19, 1999, concerning the Implementation of a Clean and Governance Practices for Financial Conglomerates.
Free State from Corruption, Collusion, and Nepotism.
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Corporate
Governance
10. OJK Regulation Number 17/POJK.03/2014 dated November 30. OJK Regulation Number 17/POJK.03/2023 dated September
19, 2014 concerning Implementation of Integrated Risk 14, 2023 concerning Implementation of Governance for
Management for Financial Conglomerates. Commercial Banks.
11. OJK Regulation No.31/POJK.04/2015 dated December 22, 31. OJK Circular Letter Number 14/SEOJK.03/2015 dated May
2015 on Transparency on Material Information or Facts by 25, 2015 concerning Implementation of Integrated Risk
Issuers or Public Companies. Management for Financial Conglomerates.
12. OJK Regulation Number 45/POJK.03/2015 dated December 32. Financial Services Authority Circular (SEOJK) No.15/
23, 2015 concerning the Implementation of Governance in SEOJK.03/2015 dated May 25, 2015 Integrated Governance
Providing Remuneration for Commercial Banks. Practices for Financial Conglomerates.
13. POJK No.4/POJK.03/2016 dated January 26, 2016 on 33. SEOJK No. 32/SEOJK.04/2015 dated November 17, 2015 on
Commercial Banks Ratings Valuation. Public Companies Governance.
14. OJK Regulation Number 5/POJK.03/2016 dated January 26, 34. OJK Circular Letter Number 34/SEOJK/03/2016 dated
2016 concerning Bank Business Plans. September 1, 2016 concerning Implementation of Risk
15. OJK Regulation Number 18/POJK.03/2016 dated March 22, Management for Commercial Banks.
2016 concerning Implementation of Risk Management for 35. OJK Circular Letter Number 43/SEOJK.03/2016 dated
Commercial Banks. September 28, 2016 concerning Transparency and
16. OJK Regulation Number 14/POJK.03/2017 dated April 4, 2017 Publication of Conventional Commercial Bank Reports.
concerning Action Plans (Recovery Plans) for Systemic Banks. 36. SEOJK No.13/SE.OJK.03/2017 dated March 17, 2017 on
17. OJK Regulation Number 37/POJK.03/2017 dated July 12, Governance Practices for Commercial Banks.
2017 concerning the Utilization of Foreign Workers and 37. OJK Circular Letter Number 12/SEOJK.03/2021 dated March
Knowledge Transfer Programs in the Banking Sector. 31, 2021 concerning Commercial Bank Business Plans.
18. OJK Regulation Number 46/POJK.03/2017 dated July 12, 38. OJK Circular Letter Number 16/SEOJK.04/2021 dated June
2017 concerning Implementation of Compliance Functions 29, 2021 concerning the Form and Content of Annual Reports
for Commercial Banks. of Issuers or Public Companies.
19. OJK Regulation Number 42/POJK.03/2017 dated July 12, 39. Regulation of the Minister of State for State-Owned
2017 concerning Obligations for Preparing and Implementing Enterprises Number PER-1/MBU/03/2023 dated March
Loans or Bank Financing Policies for Commercial Banks 3, 2023 concerning Special Assignments and Social and
20. OJK Regulation Number 51/POJK.03/2017 dated July 18, 2017 Environmental Responsibility Programs for State-Owned
concerning the Implementation of Sustainable Finance for Enterprises.
Financial Services Institutions, Issuers and Public Companies. 40. Regulation of the Minister of State for State-Owned
21. OJK Regulation Number 1/POJK.03/2019 dated January Enterprises Number PER-2/MBU/03/2023 dated March 3,
28, 2019 concerning Implementation of the Internal Audit 2023 concerning Guidelines for Governance and Significant
Function in Commercial Banks. Corporate Activities of State-Owned Enterprises.
22. OJK Regulation Number 37/POJK.03/2019 dated December 41. Regulation of the Minister of State for State-Owned
19, 2019 concerning Transparency and Publication of Bank Enterprises Number PER-3/MBU/03/2023 dated March 3,
Reports. 2023 concerning Organs and Human Resources of State-
23. OJK Regulation Number 38/POJK.03/2019 dated December Owned Enterprises.
19, 2019 concerning Amendments to Financial Services 42. SOE Ministry Circular No: SE-2/MBU/07/2019 dated July 29,
Authority Regulation Number 32/POJK.03/2018 concerning 2019 on Clean Management of State-Owned Enterprises
Maximum Limits for Providing Loans and Providing Large through Prevention Practices of Corruption, Collusion,
Funds for Commercial Banks. Nepotism, and Handling of Conflict of Interest as well as
24. OJK Regulation Number 39/POJK.03/2019 dated December Strengthening of Internal Control.
19, 2019 concerning Implementation of Anti-Fraud
Strategies for Commercial Banks. In implementing Good Corporate Governance, BRI also referred
25. OJK Regulation Number 12/POJK.03/2020 dated March to several governance guidelines (best practices) as follows:
2020 concerning Commercial Bank Consolidation. 1. GCG principles by the Organization for Economic Cooperation
26. OJK Regulation Number 12/POJK.03/2021 dated July 2021 and Development.
concerning Commercial Banks. 2. ASEAN Corporate Governance Scorecard.
27. OJK Regulation Number 13/POJK.02/2021 dated July 30, 3. General Guidelines for Indonesian Corporate Governance
2021 concerning Implementation of General Products. developed by the National Committee for Governance Policy.
28. OJK Regulation Number 14/POJK.03/2021 dated July 4. GCG Guidelines for Indonesian Banking by the Governance
30, 2021 concerning Amendments to Financial Services Policy National Committee.
Authority Regulation Number 34/POJK.03/2018 concerning 5. Principles for Enhancing Corporate Governance by Basel
Reassessment for Main Parties of Financial Services Institutions. Committee on Banking Supervision.
29. OJK Regulation Number 11/POJK.03/2022 dated July
6, 2022 concerning the Implementation of Information
Technology by Commercial Banks.
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Corporate Governance
Implementation Framework
BRI follows a corporate governance implementation framework based on the principles of good corporate governance. The framework
comprises of three elements: structure, process, and outcomes. These elements reflect in various aspects of the Company’s management
such as the determination of its vision and mission, clear definition of each primary and supporting organ function, processes for
managing risks, effective internal control and compliance, and a company culture that prioritizes sustainability.
5 Principles of Good Corporate Governance
01 02 03 04 05
Transparency Accountability Responsibility Independency Fairness
Transparency in Clarity of functions and Compliance of bank Professional management Fairness and equality in
information disclosure and implementation of the management with laws of the bank without any fulfilling the stakeholders’
decision making bank organ and regulations and sound influence/pressures from rights
bank
GCG principles formulation in supporting BRI sustainable business activities are as follows:
GCG Principles Description
1. The Bank disclosed information in a timely, accurate, adequate, transparent
and comparable manner and can be accessed by interested parties
(stakeholders) by their interests and rights.
2. The Bank has a policy to disclose important information required by the
stakeholders.
3. The Bank must disclose information to comply with applicable laws and
regulations, including information such as the Bank’s vision, mission,
Transparency
business values, targets, and strategies, its financial condition, the
composition and remuneration of the Board management, the identity
of controlling shareholders, organizational structure, risk management,
internal control systems, and implementation of Good Corporate
Governance (GCG) and compliance.
4. The principle of information disclosure continued to pay attention to
statutory provisions along with Bank and Customer confidential information.
PT Bank Rakyat Indonesia (Persero) Tbk.
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Corporate
Governance
GCG Principles Description
1. The Bank establishes long-term and short-term business targets that are
accountable to shareholders and stakeholders
2. The Board of Commissioners and Directors submit an annual report and
financial accountability at the GMS.
3. The Bank submits the report in accordance with the applicable provisions to
the supervisory authority of the Bank and other stakeholders as applicable
4. The Bank shall determine the duties and responsibilities of the Board of
Commissioners, Board of Directors and corporate organs as well as their
Accountability subordinates in line with the Bank’s vision and mission.
5. The Bank ensures on the availability of competencies of the Board of
Commissioners and the Board of Directors as well as all levels below in
accordance with their responsibilities and understands their role in GCG
implementation.
6. The Bank ensures on the availability of structures, systems and SOPs that
can ensure the operation of check and balance mechanism in achieving the
Bank’s vision and mission.
7. The Bank has an effective internal control system.
1. The Bank adheres to the principles of prudence and guarantees the
enforcement of regulations, articles of association and internal regulations
of the Bank.
Responsibility 2. The Bank maintains nature conservation through lending policy and other
policies that support the natural resources preservation.
3. The Bank acts as a good corporate citizen through social and environmental
responsibility.
1. The Bank avoids the dominance of any party, unaffected by certain interests,
free of conflict of interest and any influence or pressure so as to act
Independency objectively
2. The Bank performs its functions and duties in accordance with the Articles
of Association, internal Bank rules and regulations.
1. The Bank provides fair and equal behavior to the stakeholders in accordance
with the benefit and contribution made to the Bank.
Equality and Fairness 2. The Bank provides opportunities for stakeholders to provide input and
convey opinions for the interests of the Bank and access to information
disclosure.
Structure, Mechanism and
Governance Relations
BRI has 4 (four) pillars of good corporate governance, including governance commitment, governance structure, governance process and
governance outcomes. These four pillars are realized in the Bank Governance Organ, which consists of the General Meeting of Shareholders
(GMS) and the Board of Commissioners and Directors. Each organ has a vital role in ensuring and striving for the implementation of good
governance, as well as in carrying out their respective functions, duties and responsibilities in the interests of the Bank in carrying out
business activities in compliance with the Articles of Association and applicable laws and regulations.
As a form of commitment to the implementation of Good Corporate Governance, BRI has a Good Corporate Governance Policy (GCG
Policy/Charter) which applies to all BRI organizations and people, namely PT Bank Rakyat Indonesia (Persero) Tbk General Corporate
Governance Policy No. KU.02-DIR/KEP/10/2023 dated 10 October 2023 Book 1 concerning Governance and Compliance of PT Bank
Rakyat Indonesia (Persero) Tbk which was formulated based on BRI business developments, evaluation of previous guidelines and GCG
best practices covering 4 (four ) governance aspects, namely commitment, structure, processes and results which are described in the
following chart:
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BRI Corporate Governance Framework
SUSTAINABLE GOVERNANCE
Governance Structure Governance Process Governance Outcome
GENERAL MEETING OF SHAREHOLDERS IMPLEMENTATION OF GMS INTERNAL ASSESSMENT
BOARD OF COMMISSIONERS & COMMITTEES IMPLEMENTATION OF DUTIES AND RESPONSIBILITIES
ANSWER TO THE BOARD OF COMMISSIONERS & BOARD 1. SELF ASSESMENT GOS
OF DIRECTORS 2. GOVERNANCE MATURITY
BOARD OF DIRECTORS & COMMITTEE
IMPLEMENTATION OF DUTIES AND RESPONSIBILITIES
ANSWER THE COMMITTEE
SUPPORT WORK UNIT EXTERNAL ASSESSMENT
IMPLEMENTATION OF DUTIES AND RESPONSIBILITIES
• CORPORATE SECRETARY RESPONSE TO SUPPORT WORK UNIT
• INTERNAL AUDIT WORK UNIT • CORPORATE SECRETARY 1. CORPORATE GOVERNANCE INDEX
• COMPLIANCE WORK UNIT • INTERNAL AUDIT WORK UNIT 2. ASEAN CORPORATE GOVERNANCE
• RISK MANAGEMENT WORK UNIT • COMPLIANCE WORK UNIT SCORECARD
• RISK MANAGEMENT WORK UNIT
COMPANY INTERNAL POLICY
Culture: Corporate Culture | Risk Culture | Compliance Culture
Commitment: Anggaran Dasar | Visi dan Misi | Kode Etik | Shareholder Expectation
Principles: External Provisions: UU, POJK, Permen BUMN, dll | Best Practices: ACGS, CGPI, PUGKI, OCEG, ICOFR, dll
Governance Commitment Governance Culture
Throughout BRI’s journey in serving financial services to BRI builds a culture through Corporate Culture, Risk Culture &
the community, BRI committed to continuously evaluating, Compliance Culture in order to realize prudent and compliant
improving, enhancing and perfecting the implementation of GCG, business activities at every level of the organization.
so that it was in line with developments in laws and regulations
and the latest business conditions. BRI’s GCG commitment was Structure of Governance
embedded in the Bank’s vision and mission, core values, and
business policy strategies which were then translated into the The Company’s governance structure consists of Company
fundamental elements of the Bank’s business as follows: Organs and Infrastructure.
Governance Principles Company Organs
To create sustainable corporate governance, BRI is guided by the Based on the Law of the Republic of Indonesia No. 40 of 2007
principles of good corporate governance based on applicable concerning Limited Liability Companies, the main organizational
regulatory policies and the latest best practices. structure consists of 3 (three) main organs, namely:
1. General Meeting of Shareholders (GMS)
Governance Commitment 2. Board of Commissioners
3. Board of Directors
Throughout BRI’s journey in serving financial services to
the community, BRI committed to continuously evaluating, The Company’s organs were built to ensure that the
improving, enhancing and perfecting the implementation of GCG, implementation of the Company’s governance principles can run
so that it was in line with developments in laws and regulations effectively with clear roles and responsibilities so as to create a
and the latest business conditions. BRI’s GCG commitment was monitoring check and balance mechanism. Structure includes
embedded in the Bank’s vision and mission, core values, and Main Organs, Supporting Organs and Policies and Procedures as
business policy strategies which were then translated into the follows:
fundamental elements of the Bank’s business.
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Corporate
Governance
Company Organs
MAIN ORGANS
General Meeting of Shareholders
(GMS)
BOARD OF COMMISSIONERS BOARD OF DIRECTORS
CHECK AND BALANCES
SECRETARIAT MANAGEMENT COMMITTEE
RISKS AND ESG SECRETARY
BOARD OF AUDIT COMMITTEE
COMPANY
COMMISSIONERS POLICY COMMITTEE
CREDIT
NOMINATION CREDIT COMMITTEE
WORK UNIT
COMMITTEE
INTERN AUDIT
AND REMUNERATION ASSET COMMITTEE
AND LIABILITIES
STEERING COMMITTEE
RISK MANAGEMENT INFORMATION TECHNOLOGY AND DATA GOVERNANCE COMPLIANCE WORK
OVERSIGHT
UNIT
COMMITTEE HUMAN CAPITAL
COMMITTEE
CAPITAL COMMITTEE
INTEGRATED GOVER- & INVESTMENT WORK UNIT
NANCE COMMITTEE GOODS AND SERVICES PRO- RISK MANAGEMENT
CUREMENT COMMITTEE
PRODUCT COMMITTEE
EXTERNAL AUDITOR
PROJECT MANAGEMENT
SUPPORT ORGANS OFFICE COMMITTEE
GMS
GMS is the highest organ in the GCG structure. The GMS in the Bank’s Articles of Association or applicable laws and
is a shareholder forum for making decisions and asking for regulations. More detailed provisions regarding the duties and
accountability for matters relating to BRI’s business interests responsibilities of the BRI Board of Commissioners are contained
by taking into account the Articles of Association and statutory in the Board of Commissioners’ Work Guidelines and Regulations.
regulations. The GMS consists of an Annual GMS which can be
held no later than 6 (six) months after the financial year ends and Board of Directors
an Extraordinary GMS which can be held at any time based on the
need for the interests of the Company. The Board of Directors is the organ responsible for managing the
Bank, including representing the Bank with third parties inside
Board of Commissioners and outside the court. The implementation of the duties and
responsibilities of the Board of Directors refers to the bank’s
The Board of Commissioners is an organ that carries out Articles of Association and applicable laws and regulations. More
supervisory functions over the management of the Bank by the detailed provisions regarding the duties and responsibilities
Directors, including providing advice to the Directors regarding of the Bank’s Directors are explained in the Directors’ Work
the management of the Bank. The Board of Commissioners Guidelines and Regulations.
consists of Commissioners and Independent Commissioners.
Independent Commissioners are determined to be at least Supporting Organs for Governance Structure
50% (fifty percent) of the total members of the Board of
Commissioners. The Board of Commissioners is not involved in Committees Under the Board of Commissioners
making decisions on the Bank’s operational activities, except for - Audit Committee
the provision of funds to related parties, and matters regulated - Nomination and Remuneration Committee
- Risk Management Monitoring Committee
- Integrated Governance Committee
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A more detailed discussion regarding Committees under the the Audit Committee. Internal Audit serves as an independent and
Board of Commissioners will be discussed in a separate chapter objective provider of assurance and consultation by evaluating
in this annual report. the adequacy and effectiveness of risk management, internal
control and corporate governance processes, with the aim of
Committees Under the Board of Directors increasing added value and improving Bank operations. A more
1. Asset and Liability Committee (ALCO) detailed explanation regarding the Internal Audit Work Unit will
2. Risk Management Committee (RMC) and ESG Committee be discussed in a separate chapter in this annual report.
3. Credit Committee
4. Capital & Investment Committee Audit Ekstern
5. Credit Policy Committee Audits of banks are also carried out by external auditors, namely
6. Information Technology Steering Committee and Data Bank Indonesia, the Financial Audit Agency (BPK), other auditors
Governance Committee in accordance with regulations and public accounting firms.
7. Goods & Services Procurement Committee Banks are required to appoint Public Accountants and Public
8. Human Capital Committee Accounting Firms registered with the Financial Services Authority
9. Product Committee in carrying out audits of Bank financial reports.
10. Project Management Office Steering Committee
Governance Infrastructure
More detailed provisions relating to committees under the Board
of Directors are contained in the guidelines and work rules of the Policies and Procedures
Board of Directors committees and will be discussed in a separate
chapter in this annual report. In order to maintain the efficiency and effectiveness of
GCG implementation by the Board of Directors, Board of
Secretariat of the Board of Commissioners Commissioners and Company personnel, the Bank’s internal
It is an organ appointed by the Board of Commissioners policies are evaluated and refined periodically by the policy
and tasked with assisting the implementation of the duties making work unit (policy owner) in accordance with the Bank’s
and responsibilities of the Board of Commissioners. A more needs and developments. Refinement and evaluation of the
detailed explanation regarding the Secretariat of the Board of Bank’s internal policies are prepared in accordance with the
Commissioners will be discussed in a separate chapter in this Bank’s internal policy hierarchy.
annual report.
Bank Plan Preparation Policy
Company Secretariat
It is a supporting organ that is responsible to the President The Bank’s plans include:
Director and plays a role in assisting the Board of Commissioners 1. Long Term Plan (Corporate Plan) which functions as an
and Directors in carrying out their respective duties and outline of the Bank’s business direction or strategy for a
responsibilities related to the implementation of corporate period of 5 (five) years. Policies related to Long Term Plan
governance and as a liaison and manager of communications are contained in the General Long Term Plan policy and Long
between the company and internal and external parties, Term Plan Implementation Guidelines.
including shareholders, regulators and other interested parties 2. The Bank Business Plan (RBB) is a detailed implementation
(stakeholders). A more detailed explanation regarding the of the strategy and work program as well as the Bank’s
Company Secretariat will be discussed in a separate chapter in performance targets for a period of 3 (three) years. Policies
this annual report. related to RBB are contained in the RBB General Policy and
RBB Implementation Guidelines.
Risk Management Work Unit 3. The Company’s Budget Work Plan (RKAP) is a breakdown
Implementation of Risk Management is tasked with implementing of the Bank’s performance targets for 1 (one) year. Policies
the implementation of Enterprise Risk Management (ERM). A related to Company’s Budget Work Plan are contained in the
more detailed explanation regarding the Risk Management Work Bank Circular Letter regarding Company’s Budget Work Plan.
Unit will be discussed in a separate chapter in this annual report.
Business Policy
Compliance Work Unit
It is an independent work unit responsible for carrying out the BRI’s internal policies and regulations including Standard
Compliance Function at BRI. A more detailed explanation Operating Procedures which include circulars, decision letters,
regarding the Compliance Work Unit will be discussed in a Operational Procedures Book and/or Implementation Instructions
separate chapter in this annual report. are determined in line with GCG policies. GCG principles must
be reflected in all Bank internal policies and regulations both
Internal Audit Work Unit relating to the Bank’s business and relating to the Bank’s internal
Internal Audit is a work unit that is structurally responsible directly management. Every new product development and/or business
to the President Director and has a line of communication with
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Corporate
Governance
activity must ensure its conformity with applicable regulations. iv. Information and communication systems, example:
Provisions related to new Bank products and/or activities are information available in the Data Warehouse (DWH)
regulated in separate provisions. v. Monitoring, evaluating and following up on
internal control activities, for example: policies for
Supervision Policy implementing risk management tools.
b. Supervision and follow-up policies on internal control
Bank supervision has been implemented through the concept of activities include internal audit policies, Anti-Fraud
3 (three) Lines Model, namely: Strategy, legal studies and compliance testing.
1. First Line Model is supervision carried out by the Business/ c. External supervision policy, namely supervision carried
Operational work unit as the party responsible for maintaining out by external auditors and banking supervisory
the quality of output and business processes in accordance institutions in accordance with applicable regulations.
with established policies and procedures.
2. Second Line of Defense is the implementation of functions Transparency and Disclosure Policy
carried out by the risk management work unit and compliance
work unit as regulated in Bank Indonesia regulations. The Bank’s internal policies regarding transparency and
3. Third Line of Defense is supervision carried out by internal disclosure are contained in:
audit through evaluation of the First Line and Second Line of 1. Transparency and disclosure guidelines
Defense and providing reports to the President Director and 2. Bank Secrecy Policy.
Board of Commissioners independently. 3. Policies regarding reporting, both internal and external
4. BRI’s Supervision Policy consists of: reports, including reports to the Bank’s regulatory and
a. Internal control policy, which is prepared by considering supervisory authorities, are outlined in separate policies
the scope of: according to the type of report.
i. Control environment, example: application of the 4. Information Service and Management Policy.
three lines of defense concept.
ii. Review and management of business risks, for As a form of BRI’s commitment, the implementation of Good
example: risk assessment of bank products and/or Corporate Governance is supported by complete infrastructure.
business activities. BRI implements Good Corporate Governance not just to comply
iii. Control activities carried out at each level of the bank with regulations, but is part of its commitment to running
structure, for example: direct supervisor supervision a business that is healthy, responsible and able to adapt to
policies, dual control and so on. developments in the business world.
Corporate Governance Infrastructure
CORPORATE CULTURE
POLICIES AND PROCEDURES
WHISTLEBLOWING
BOC & BOD CHARTER
SYSTEM
MANAGEMENT SYSTEM
CODE OF ETHICS GCG POLICY STRUCTURE
ANTI-BRIBERY
COMMITTEE CHARTER CONFLICT OF INTEREST
GOVERNANCE
INTEGRATED
CORPORATE GOVERNANCE
POLICY
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In detail, the Corporate Governance Infrastructure owned by 16. Board of Directors Circular No. SE.38a-DIR/PPM/06/2022
Bank BRI includes: dated May 23, 2023 concerning the First Amendment to
1. Articles of Association contained in Deed No. 3 dated March Corporate Strategy (Book 2 regarding the Bank’s Business
9, 2021 as last amended by Deed No. No. 4th of October 6, Plan).
2021. 17. Board of Directors Circular No. SE.38a-DIR/PPM/06/2022
2. General Policy on Corporate Governance of PT Bank Rakyat dated May 23, 2023 concerning the First Amendment to
Indonesia (Persero) Tbk No. KU.02-DIR/KEP/10/2023 dated Corporate Strategy (Book 3 regarding the Company’s Work
October 10, 2023 Book 1 concerning Governance and Plan & Budget (RKAP)).
Compliance of PT Bank Rakyat Indonesia (Persero) Tbk. 18. Board of Directors Circular No. S.E. 38a-DIR/PPM/06/2022
3. General Policy on Corporate Governance of PT Bank Rakyat dated May 23, 2023 concerning the First Amendment to
Indonesia (Persero) Tbk No. KU.02-DIR/KEP/10/2023 dated Corporate Strategy (Book 4 regarding Functional Work Plans
October 10, 2023 Book 2 concerning Integrated Governance (RKF)).
for the Financial Conglomerate PT Bank Rakyat Indonesia 19. Board of Directors Circular No. SE.58-DIR/ORD/11/2022
(Persero) Tbk. dated November 22, 2022 concerning Guidelines for
4. Joint Decree of the Board of Commissioners and Directors Implementing Operational Risk Management (Book 5 Anti-
No. 09-KOM/BRI/11/2017 and No. S.1023-DIR/KPS/11/2017 Fraud Strategy).
dated November 30, 2017 concerning the Remuneration 20. Board of Directors Circular No. SE.09-DIR/KEP/03/2023
Governance Policy of PT Bank Rakyat Indonesia (Persero) dated March 2023 concerning Corporate Governance (Book
Tbk. 1 regarding Handling Conflicts of Interest)
5. Board of Commissioners Decree No. 09-KOM/11/2018 dated 21. Board of Directors Circular No. SE.09-DIR/KEP/03/2023
November 1, 2018 concerning the Board of Commissioners dated March 2023 concerning Corporate Governance (Book
Rules of Conduct. 2 related to Handling Whistleblowing Systems)
6. Board of Directors Decree No. B.299-DIR/SKP/04/2020 dated 22. Board of Directors Circular No. SE.09-DIR/KEP/03/2023
April 24, 2020 concerning Stipulation of Guidelines and Work dated March 2023 concerning Corporate Governance (Book
Procedures for Directors. 3 related to Anti-Bribery and Gratification Control)
7. Board of Commissioners Decree No. 11-KOM/11/2022 23. Board of Directors Circular No. SE.09-DIR/KEP/03/2023 dated
dated December 30, 2022 concerning Guidelines for Audit March 15, 2023 concerning Corporate Governance (Book 4
Committee Rules. related to the ISO 37001:2016 Anti-Bribery Management
8. Decree of the Board of Commissioners No. 12-KOM/11/2018 System)
dated November 1, 2018 concerning the Rules of Procedure 24. Board of Directors Circular No. SE.09-DIR/KEP/03/2023
of the Risk Management Monitoring Committee. dated March 15, 2023 concerning Corporate Governance
9. Board of Commissioners Decree No. 13-KOM/11/2018 dated (Book 5 related to State Officials’ Wealth Report (LHKPN))
November 1, 2018 concerning the Rules of Procedure for the 25. Board of Directors Circular No. SE.09a-DIR/KEP/03/2023
Nomination and Remuneration Committee. dated October 31, 2023 concerning the First Amendment to
10. Board of Commissioners Decree No. 14-KOM/11/2018 Corporate Governance (Book 6 related to the Code of Ethics)
dated November 1, 2018 concerning the Guidelines for the 26. Board of Directors Circular No. SE.41-DIR/KEP/11/2023
Integrated Governance Committee. dated November 30, 2023 concerning Implementation
11. Board of Directors Decree Number KB.01-DIR/MAT/03/2020 of the Anti-Money Laundering (AML) Program, Counter-
dated March 31, 2020 concerning Policies for Fixed Assets Terrorism Financing (CFT) and Prevention of Funding for the
and Logistics Management of PT Bank Rakyat Indonesia Proliferation of Weapons of Mass Destruction (PPPSPM).
(Persero) Tbk. 27. Standard Operating Procedure (SOP) No. SO.92-KEP/12/2022
12. Board of Directors Decree No. B.242-DIR/SKP/03/2020 dated dated December 30, 2022 concerning Implementation of
March 30, 2020 regarding the Stipulation of Guidelines and Anti-Money Laundering (AML) & Counter-Terrorism Financing
Rules of Procedure for the Board of Directors Meeting of PT (CFT).
Bank Rakyat Indonesia (Persero) Tbk.
13. Board of Directors Decree No. B.1784-DIR/CSC/CSM/10/2022 Governance Process (Mechanism)
dated October 31, 2022 regarding the Stipulation of
Guidelines and Rules of Procedure for the Board of Directors The corporate governance process is the method or mechanism
Meeting of PT Bank Rakyat Indonesia (Persero) Tbk. used by the company’s organs and subordinates in carrying
14. Board of Directors Circular No. SE.21-DIR/KPD/05/2023 dated out their functions and duties in realizing the commitment
May 31, 2023 concerning the Formation and Management of and governance structure, to achieve governance results in
Policies and Procedures. accordance with GCG principles. The BRI governance process
15. Board of Directors Circular No. SE.38-DIR/PPM/06/2022 includes:
dated June 23, 2022 concerning Corporate Strategy (Book 1 1. Implementation of the General Meeting of Shareholders.
regarding Long Term Plans). 2. Implementation of Duties and Responsibilities of the Board
of Commissioners and Board of Directors
PT Bank Rakyat Indonesia (Persero) Tbk.
452 Annual Report 2023
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Corporate
Governance
3. Implementation of Duties and Responsibilities of the Supporting The assessment aims to assess the effectiveness of the
Committees of the Board of Commissioners and Directors process of implementing good governance principles which
4. Implementation of Duties and Responsibilities of Supporting is supported by the adequacy of the Bank’s structured and
Organs governance infrastructure so as to produce results that are in
5. Strategic Planning and Performance Management line with stakeholder expectations.
6. Business Processes and Company Activities 3. Governance Outcome
7. Risk Management and Internal Control The assessment aims to assess outcomes that meet the
8. Compliance Management System expectations of the Bank’s stakeholders which are the
9. Internal Audit result of the process of implementing GCG principles and
are supported by the adequacy of the Bank’s governance
Results of Governance (Governance structure and infrastructure.
Outcome)
Assessment criteria
To ensure that corporate governance results can be adequate, BRI Based on SEOJK Number 13/POJK.03/2017 dated 27 March
carries out an assessment of the implementation of Corporate 2017, the indicators that serve as standards for implementing
Governance every year with the aim of determining the level a corporate governance Self Assessment include 11 (eleven)
of quality of implementation of the governance structure and parameters, consisting of:
governance processes at BRI. This assessment was also carried 1. Implementation of the duties and responsibilities of the
out to obtain feedback in order to improve its implementation Board of Directors
in the future. This GCG assessment is carried out periodically, 2. Implementation of the duties and responsibilities of the
consisting of a self-assessment and carried out by an independent Board of Commissioners
third party, as follows: 3. Completeness and implementation of the Committee’s duties
4. Handling Conflicts of Interest
Internal Assessment 5. Implementation of compliance functions
6. Implementation of the internal audit function
Self Assesment GCG 7. Implementation of the external audit function
8. Implementation of risk management including an internal
BRI carries out a self-assessment on the implementation of good control system
corporate governance principles every semester in accordance 9. Providing funds to related parties and providing large funds
with the provisions of POJK No. 17/POJK.03/2023 dated 14 (large exposure)
September 2023 concerning the Implementation of Governance 10. Transparency of the bank’s financial and non-financial
for Commercial Banks and SEOJK No. 13/POJK.03/22017 dated conditions, reports on the implementation of corporate
27 March 2017 concerning Implementation of Governance governance and internal reporting.
for Commercial Banks. The principles of Governance consist of 11. Bank strategic plan.
Transparency, Accountability, Responsibility, Independence, and
Fairness and Equality at all levels of the Bank’s organization The party carrying out the assessment
and operational activities. The assessment was carried out The GCG Self Assessment is coordinated by the Compliance
comprehensively on the implementation of good corporate Division and evaluated by the Committee under the Board of
governance principles covering 3 (three) aspects of corporate Commissioners periodically and then reported to OJK.
governance, namely:
1. Governance Structure Self Assessment Results
The assessment aims to assess the adequacy of the Bank’s In the corporate governance assessment carried out in 2023, the
governance structure and infrastructure so that the process results of the self-assessment are as follows:
of good governance principles produces results that are in
line with stakeholder expectations.
2. Governance Process
Self Assessment Results (Self Assessment) Implementation of Governance
Entity Rating Rating Definition
Reflects that BRI Management has implemented GCG in the
Governance Structure, Governance Process and Governance
Outcome aspects which are generally good. This is reflected in
Individual) 2 adequate fulfillment of the principles of Good Corporate Governance.
If there are weaknesses in the application of GCG principles, then in
general these weaknesses are less significant and can be resolved
with normal actions by BRI management.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 453
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Analysis
The implementation of Good Corporate Governance in the governance structure aspect is generally
adequate with the existence of an integrated governance structure, policies, human resources
Governance Structure and systems so that it can support the implementation of Good Corporate Governance at BRI.
Weaknesses in the governance structure have been followed up so that they do not interfere with
the Company’s performance.
The implementation of Good Corporate Governance in the governance process aspect has generally
gone well, the business processes carried out refer to the established business plan and each company
organ has carried out business processes in accordance with their duties and responsibilities. Apart
Governance Process
from that, BRI always carries out reviews and evaluations in order to improve the effectiveness of the
duties and responsibilities of each company organ. Weaknesses that occur in the implementation of
the governance process can be carried out immediately for corrective action.
The implementation of Good Corporate Governance in the governance outcome aspect has generally
been carried out well, the process of disclosure and transparency of information, data and reports is
Governance Results in accordance with applicable regulations. Due to weaknesses in the reporting carried out, BRI has
developed and perfected the management information and reporting system in order to improve the
quality of reporting and make it easier for stakeholders to obtain accurate information.
Governance Maturity Level
BRI Governance Maturity Assessment is carried out in order to improve the implementation of Good Corporate Governance, as well as as a
structured measurement method related to the structure, processes and results of regular implementation of Governance. BRI evaluated
the maturity level of BRI’s governance in 2023. BRI’s governance level score is 4.16 with details in the following diagram:
Implementation of Corporate Governance in accordance with Financial Services Authority provisions
BRI Governance Maturity Assessment is carried out in order to improve the implementation of Good Corporate Governance, as well as as
a structured measurement method related to the structure, processes and results of regular implementation of Governance.
BRI evaluated the maturity level of BRI’s governance in 2023. BRI’s governance level score is 4.16 with details in the following diagram:
BRI Governance Maturity Assessment
Structure and Process
4.24 4.40
GCG implementation and Relationship with the party that owns it
Change management financial claims
3.68 3.98 3.90 3.93
Financial transparency, Information
4.16 Financial transparency, Information
Disclosure & Internal Control Effectiveness Disclosure & Internal Control Effectiveness
3.86 3.92 3.75 4.39
Financial transparency, Information Risk Management Effectiveness
Disclosure & Internal Control Effectiveness and Compliance
4.50 4.60 3.73 3.87
2021
2022
Maturity Rating
Rank 1 Rank 2 Rank 3 Rank 4 Rank 5
Governance
Information Initial Repeatable Defined Managed Optimized
PT Bank Rakyat Indonesia (Persero) Tbk.
454 Annual Report 2023
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Corporate
Governance
Corporate Governance Perception Index
The results of the CGPI assessment over the last 4 (four) years have become a reference for companies to continue to improve their GCG
implementation in a measurable manner. BRI consistently continues to make comprehensive improvements and improvements to GCG
so that in 2023 BRI obtains the highest CGPI score. This is BRI management’s commitment to continuously and sustainably support the
achievement of the company’s vision and mission.
Most-Trusted Companies
90,75 93,25 95,10 95,18 95,21
2019 2020 2021 2022 2023
Most Trusted Companies Most Trusted Companies Most Trusted Companies Most Trusted Companies Most Trusted Companies
CGPI held by The Indonesian Institute for Corporate Governance (IICG) is a research program and GCG implementation rating for the
companies in Indonesia with the aim of improving GCG implementation on an ongoing basis. During the implementation of the CGPI in
2023 with the theme “Building Agility within the GCG Framework”, an assessment was carried out on 3 aspects, namely:
• Governance Structure covers corporate governance structure and policy.
• Governance Process includes corporate governance system and mechanism.
• Governance Outcome includes output, outcome and impact of GCG implementation process.
Total Index
31,54 31,24 32,43 95,21
Governance Governance Governance
Total Index
Structure Process Outcome
CGPI Assessment in Subsidiary
88,42 84,40 83,50 82,85
PT. Pegadaian BRI Life PNM BRI Insurance
Most Trusted Trusted Trusted Trusted
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 455
Page 17
ASEAN Corporate Governance Scorecard ASEAN Corporate Governance Scorecard merupakan penilaian
yang dilakukan oleh ASEAN Capital Market Forum (ACMF) dengan
An assessment based on the ASEAN Corporate Governance penilaian yang mencakup:
Scorecard (ACGS) criteria is one of the external assessments 1. Shareholder Rights
conducted on BRI’s governance practices in recent years. It adopts 2. Sustainability and Resilience
the Corporate Governance principles issued by The Organization 3. Disclosure and Transparency
for Economic Cooperation and Development (OECD). ACGS is an 4. Responsibilities of the Board of Commissioners and Directors
initiative of the ASEAN Capital Market Forum (ACMF) supported
by the Asian Development Bank (ADB) to improve governance
practices of listed companies in ASEAN and promote listed
companies in ASEAN to become an asset class. Indonesia is one
of the 6 (six) ASEAN countries participating in this initiative. In
2023, BRI received an award as Top 3 PLC in Indonesia & ASEAN
Asset Class PLCs.
Implementation of Corporate Governance in accordance with Financial Services Authority provisions
The implementation of aspects and principles of public company governance is regulated in OJK Regulation No. 21/POJK.04/2015
concerning Implementation of Public Company Governance Guidelines and OJK Circular Letter No. 32/SEOJK.04/2015 concerning
Public Company Governance Guidelines, which regulates 5 (five) aspects, 8 (eight) principles and 25 (twenty five) recommendations for
implementing governance principles.
The implementation of these recommendations in BRI’s GCG is as follows:
No Aspect; Principle; Recommendation Comply or Explain
A. Aspect 1: Public Company Relationship with Shareholders in Guaranteeing Shareholder Rights.
A.1. Principle 1: Increase the value of holding a General Meeting of Shareholders (GMS).
A.1.1. Recommendation 1: The BRI General Meeting of Shareholders
Public Companies have technical methods or procedures for collecting votes, is conducted through one vote one share.
both openly and privately, that prioritize independence and the interests of The voting mechanism is implemented by
shareholders. way of raising hands and the Officer collects
voting rights by approaching all present
Explanation: shareholders.
Each share with voting rights issued has one voting right (one share one vote).
Shareholders can use their voting rights when making decisions, especially when The Company has utilized the decision
making decisions by collecting votes. However, the decision-making mechanism making procedure through voting which
by means of voting, either openly or privately, has not been regulated in detail. prioritizes independence, and the interest
of shareholders in accordance with OJK
provision, the Company has implemented as
follows:
Public Companies are recommended to have voting procedures in making decisions ave a voting procedure in decision making
on a GMS agenda. The voting procedures must maintain the independence or on GMS agenda as stipulated in the BRI GMS
freedom of shareholders. For example, voting is done openly by raising hands Rules of Conduct which is announced to the
in accordance with the choice instructions offered by the chairman of the GMS. shareholders through the company’s website.
Meanwhile, closed voting is carried out on decisions that require confidentiality or - The voting procedure involves an
at the request of shareholders, by using voting cards or by using electronic voting. Independent Party namely Notary, PT
Datindo Entrycom, Public Accounting Firm.
- The voting process has been regulated in
BRI’s Articles of Association and the GMS
Rules are uploaded on the company’s
website.
Remarks: Comply
PT Bank Rakyat Indonesia (Persero) Tbk.
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Corporate
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No Aspect; Principle; Recommendation Comply or Explain
A.1.2. Recommendation 2: According to the summary of the Minutes
All members of the Board of Directors and members of the Board of Commissioners of BRI’s Annual GMS which was held on
of Public Companies are present at the Annual GMS. March 14, 2023, all members of the Board of
Commissioners and Directors attended the
Explanation: BRI Annual GMS.
The presence of all members of the Board of Directors and members of the
Board of Commissioners of Public Companies aims to ensure that each member Remarks: Comply
of the Board of Directors and members of the Board of Commissioners can pay
attention to, explain and answer directly problems that occur or questions raised
by shareholders regarding the agenda at the GMS.
A.1.3. Recommendation 3: The Company made a summary of the minutes
A summary of the GMS minutes is available on the Public Company Website for of the AGMS in Indonesian and English.
at least 1 (one) year.
The minutes of meetings were published on
the company’s website for 1 (one) business
Explanation: day, namely March 14, 2023. The AGMS was
Based on the provisions in Article 34 paragraph (2) of the Financial Services held on March 13, 2023.
Authority Regulation Number 32/POJK.04/2014 concerning Planning and
Implementation of the General Meeting of Shareholders of Public Companies, The minutes of the Bank’s AGMS were
Public Companies are required to prepare a summary of the minutes of the GMS available for more than 1 (one) year on the
in Indonesian and a foreign language (at least in English ), and announced 2 (two) BRI website. (www.bri.co.id)
working days after the GMS is held to the public, one of which is via the Public
Company Website. The availability of a summary of the GMS minutes on the Public Information related to the Annual GMS in
Company Website provides an opportunity for shareholders who are not present 2022 was presented in the General Meeting
to obtain important information in holding the GMS easily and quickly. Therefore, of Shareholders Sub-Chapter in the Corporate
the provisions regarding the minimum period for the availability of a summary Governance Chapter of this Annual Report.
of the GMS minutes on the Website are intended to provide sufficient time for
shareholders to obtain this information. Remarks: Comply
A.2. Principle 2: Improving the Quality of Public Company Communication with Shareholders or Investors.
A.2.1. Recommendation 4: The Company has a communication policy
Public Companies have a communication policy with shareholders or investors. with shareholders or investors. This policy
covers investor relations activities including
Explanation: analyst m eetings, public exposes aimed at
The existence of communication between Public Companies and shareholders providing shareholders or investors with a
or investors is intended to ensure that shareholders or investors gain a clearer clearer understanding of the information that
understanding of information that has been published to the public, such as has been published to the public as disclosed
periodic reports, information disclosure, business conditions or prospects and by the Corporate Secretary. Bank BRI has
performance, as well as the implementation of Public Company governance. Apart a spec ial work unit, namely the Investor
from that, shareholders or investors can also submit input and opinions to the Relations Division, which functions to manage
management of the Public Company. relationships with investors. Access Annual
Report Information Disclosure
The communication policy with shareholders or investors shows the Public
Company’s commitment to implementing communication with shareholders this and also disclosed through the Website
or investors. This policy may include strategies, programs and timing for Company (www.bri.co.id and www.ir-bri.com).
implementing communications, as well as guidelines that support shareholders
or investors in participating in such communications. Description: Complies (Comply)
A.2.2. Recommendation 5: Disclosure of communication policies with
The Public Company discloses the Public Company’s communication policy with shareholders or investors has been uploaded
shareholders or investors on the Website. on the Company’s website, namely www.bri.
co.id and www.ir-bri.com.
Explanation:
Disclosure of communication policies is a form of transparency regarding the Remarks: Comply
Public Company’s commitment to providing equality to all shareholders or
investors regarding the implementation of communications. Disclosure of this
information also aims to increase the participation and role of shareholders or
investors in implementing Public Company communication programs.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 457
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No Aspect; Principle; Recommendation Comply or Explain
B. Aspect 2: Functions and Roles of the Board of Commissioners
B.1. Principle 3: Strengthen the Membership and Composition of the Board of Commissioners.
B.1.1. Recommendation 6: The number of members of BRI’s Board of
Determining the number of members of the Board of Commissioners takes into Commissioners as of December 31, 2023
account the conditions of the Public Company. was 10 (ten) people consisting of 7 (seven)
Independent Commissioners and 3 (three)
Explanation: non-Independent Commissioners.
The number of members of the Board of Commissioners can influence the
effectiveness of the implementation of the duties of the Board of Commissioners.
Determining the number of members of a Public Company’s Board of Remarks: Comply
Commissioners must refer to the provisions of applicable laws and regulations,
consisting of at least 2 people based on the provisions of Financial Services
Authority Regulation Number 33/POJK.04/2014 concerning Directors and
Board of Commissioners of Issuers or Public Companies. Apart from that, it is
also necessary to consider the conditions of Public Companies, which include,
among other things, characteristics, capacity and size, as well as achieving goals
and meeting different business needs between Public Companies. However, the
number of members of the Board of Commissioners that is too large has the
potential to disrupt the effectiveness of the implementation of the Board of
Commissioners’ functions.
B.1.2. Recommendation 7: The composition of members of the Board
Determining the composition of members of the Board of Commissioners takes of Commissioners takes into account the
into account the diversity of skills, knowledge and experience required. diversity of skills, knowledge and experience
required as stated in the Composition
Explanation: and Division of Duties of the BRI Board of
The composition of the Board of Commissioners is a combination of Commissioners.
characteristics both in terms of the organs of the Board of Commissioners and
individual members of the Board of Commissioners, in accordance with the needs Remarks: Comply
of the Public Company. These characteristics can be reflected in determining
the skills, knowledge and experience required in carrying out supervisory duties
and providing advice by the Board of Commissioners of a Public Company. A
composition that takes into account the needs of Public Companies is a positive
thing, especially regarding decision making in the context of implementing the
supervisory function which is carried out by considering various broader aspects.
B.2. Principle 4: Improving the Quality of Implementation of Duties and Responsibilities of the Board of Commissioners.
B.2.1. Recommendation 8: BRI carries out performance assessments
The Board of Commissioners has a self-assessment policy to assess the of the Board of Commissioners based on
performance of the Board of Commissioners. applicable laws and regulations in order
to improve the quality of implementation
Explanation: of the duties and responsibilities of the
The Board of Commissioners’ self-assessment policy is a guideline used as a Board of Commissioners and improve BRI’s
form of accountability for the collegial performance assessment of the Board of performance on an ongoing basis. The Board
Commissioners. Self Assessment or self-assessment is carried out by each member of Commissioners has a Self Assessment
to assess the implementation of the performance of the Board of Commissioners Policy which is stated in the Board Charter
in a collegial manner, and not to assess the individual performance of each as described in the performance assessment
member of the Board of Commissioners. With this Self Assessment, it is hoped section of the Board of Commissioners of this
that each member of the Board of Commissioners can contribute to improving the Annual Report and on the Company’s website
performance of the Board of Commissioners on an ongoing basis. (www.bri.co.id)
This policy may include assessment activities carried out along with their aims Description: Complies (Comply)
and objectives, the time for their implementation on a regular basis, and the
benchmarks or assessment criteria used in accordance with the recommendations
provided by the nomination and remuneration function of the Public Company,
where the existence of this function is required in the Authority Regulations.
Financial Services Number 34/POJK.04/2014 concerning Nomination and
Remuneration Committees for Issuers or Public Companies.
B.2.2. Recommendation 9: The Board of Commissioners has a Self
The self-assessment policy for assessing the performance of the Board of Assessment Policy which is stated in
Commissioners is disclosed in the Public Company’s Annual Report. the Board Manual as described in the
performance assessment section of the Board
Explanation: of Commissioners of this Annual Report and
Disclosure of the Self Assessment policy on the performance of the Board of on the Company’s website (www.bri.co.id)
Commissioners is carried out not only to fulfill the transparency aspect as a
form of accountability for the implementation of their duties, but also to provide Remarks: Comply
confidence, especially to shareholders or investors, regarding the efforts that
need to be made to improve the performance of the Board of Commissioners. With
this disclosure, shareholders or investors know the check and balance mechanism
for the performance of the Board of Commissioners.
PT Bank Rakyat Indonesia (Persero) Tbk.
458 Annual Report 2023
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Corporate
Governance
No Aspect; Principle; Recommendation Comply or Explain
B.2.3. Recommendation 10: The Company has a policy regarding the
The Board of Commissioners has a policy regarding the resignation of members of resignation and dismissal of the Board of
the Board of Commissioners if they are involved in financial crimes. Commissioners which is contained in the
Company’s Articles of Association and
Explanation: the resignation policy for the Board of
The policy of resigning members of the Board of Commissioners who are involved Commissioners is disclosed in the BRI 2023
in financial crimes is a policy that can increase stakeholders’ trust in Public annual report in the Board of Commissioners
Companies, so that the company’s integrity will be maintained. This policy is Chapter.
needed to help the legal process run smoothly and so that the legal process
does not interfere with the running of business activities. Apart from that, from Remarks: Comply
a morality perspective, this policy builds an ethical culture within the Public
Company environment. These policies can be included in the Guidelines or Code
of Ethics that apply to the Board of Commissioners.
Furthermore, what is meant by being involved in a financial crime is the
existence of a convicted member of the Board of Commissioners from the
competent authority. Financial crimes include manipulation and various forms of
embezzlement in financial services activities as well as criminal acts of money
laundering as intended in Law Number 8 of 2010 concerning Prevention and
Eradication of Money Laundering Crimes.
B.2.4. Recommendation 11: The succession policy of The Board of
The Board of Commissioners or the Committee that carries out the Nomination Directors refers to the Minister of State-
and Remuneration function prepares a succession policy in the Nomination Owned Enterprises Regulation No. PER-7/
process for members of the Board of Directors. MBU/09/2022 concerning Amendments
to the Regulation of the Minister of State-
Explanation: Owned Enterprises and Number PER-11/
Based on the provisions of Financial Services Authority Regulation Number 34/ MBU/07/2021 concerning Requirements,
POJK.04/2014 concerning Nomination and Remuneration Committees for Issuers Procedures for Appointment and Dismissal of
or Public Companies, the committee that carries out the nomination function Members of the Board of Directors of State-
has the task of formulating the policies and criteria required in the nomination Owned Enterprises. In addition, as a public
process for prospective members of the Board of Directors. One policy that can company, the Company’s policies also refer
support the nomination process as intended is the succession policy for members to Financial Services Authority Regulation
of the Board of Directors. The policy regarding succession aims to maintain the no. 33/ POJK.04/2014 concerning Directors
continuity of the leadership regeneration or cadre process in the company in and Board of Commissioners of Issuers or
order to maintain business continuity and the company’s long-term goals. Public Companies. The Directors’ Succession
Policy is presented in the Nomination and
Remuneration Committee Chapter in the
2023 BRI annual report.
Remarks: Comply
C. Aspect 3: Functions and Roles of the Board of Directors
C.1. Principle 5: Strengthen the Membership and Composition of the Board of Directors.
Recommendation 12: The determination of the number of members
Determining the number of members of the Board of Directors takes into account of the Board of Directors has gone through
the condition of the Public Company and effectiveness in decision making. careful consideration and has referred to
Financial Services Authority Regulation No.
Explanation: 33/POJK.04/2014 concerning the Board of
As a company organ with authority to manage the company, determining the Directors and Board of Commissioners of
number of Directors greatly influences the performance of a Public Company. Issuers or Public Companies consisting of at
Thus, determining the number of members of the Board of Directors must be least 2 (two) people. The number of members
C.1.1. carried out through careful consideration and must refer to the provisions of of the BRI Board of Directors in 2023 will be
applicable laws and regulations, which are based on Financial Services Authority 12 (twelve) Directors.
Regulation Number 33/POJK.04/2014 concerning the Board of Directors and
Board of Commissioners of Issuers or Public Companies, at least consisting of Description: Complies (Comply)
2 (two) people. Apart from that, determining the number of Directors must be
based on the need to achieve the aims and objectives of the Public Company
and adjusted to the conditions of the Public Company which include the
characteristics, capacity and size of the Public Company as well as how effective
the Board of Directors’ decision making is achieved.
Recommendation 13: A fit and proper test is carried out to ensure
Determining the composition of members of the Board of Directors takes into that the competency, experience and
account the diversity of skills, knowledge and experience required. educational background of the members
of the Board of Directors are in accordance
Explanation: with the appropriateness based on applicable
As with the Board of Commissioners, diversity in the composition of members of regulations and the needs of the Company
the Board of Directors is a combination of desirable characteristics both in terms and is disclosed in the Diversity Composition
C.1.2.
of the Board of Directors and individual members of the Board of Directors, in of the Board of Directors section of this
accordance with the needs of the Public Company. This combination is determined Annual Report.
by taking into account the appropriate skills, knowledge and experience in the
division of duties and functions of the Board of Directors in achieving the goals Remarks: Comply
of the Public Company. Thus, consideration of the combination of characteristics
referred to will have an impact on the accuracy of the process of nominating and
appointing individual members of the Board of Directors or collegial Directors.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 459
Page 21
No Aspect; Principle; Recommendation Comply or Explain
Recommendation 14: In accordance with Financial Services
Members of the Board of Directors who are in charge of accounting or finance Authority Regulation no. 37/POJK.03/2019
have expertise and/or knowledge in the field of accounting. concerning Transparency and Publication
of Bank Reports, the Director in charge/
Explanation: supervise accounting or finance is held by
Financial Reports are management accountability reports for the management of Viviana Dyah Ayu Retno Kumalasari who has
resources owned by a Public Company, which must be prepared and presented in expertise and/or knowledge in the field of
accordance with generally accepted Financial Accounting Standards in Indonesia accounting, including:
and also related OJK regulations, including laws and regulations in the Capital
Markets sector which regulate presentation and disclosure of Public Company Education:
Financial Reports. Based on statutory regulations in the Capital Markets sector Obtained an MBA, Finance & Strategy from
which regulate the responsibility of the Board of Directors for Financial Reports, Simon School of Business-University of
the Board of Directors is jointly and severally responsible for the Financial Reports, Rochester, United States (2010)
C.1.3.
which are signed by the President Director and members of the Board of Directors
who are in charge of accounting or finance. Bachelor of Animal Husbandry, from the
Bogor Agricultural Institute (2001).
Thus, the disclosure and preparation of financial information presented in
financial reports will greatly depend on the expertise and/or knowledge of the Experience:
Board of Directors, especially members of the Board of Directors who are in Executive Vice President Subsidiary
charge of accounting or finance. The existence of qualifications of expertise and/ Management Division
or knowledge in the field of accounting that at least members of the Board of
Directors have can provide confidence in the preparation of Financial Reports, so Remarks: Comply
that the Financial Reports can be relied upon by stakeholders as a basis for making
economic decisions regarding the Public Company in question. These skills and/or
knowledge can be proven by educational background, training certification, and/
or related work experience.
C.2. Principle 6: Improving the Quality of Implementation of Directors’ Duties and Responsibilities.
Recommendation 15: BRI carries out performance assessments of
The Board of Directors has a self-assessment policy to assess the performance of the Board of Directors based on applicable
the Board of Directors. laws and regulations in order to improve the
quality of the implementation of the Board
Explanation: of Directors’ duties and responsibilities and
As is the case with the Board of Commissioners, the Directors’ self-assessment improve BRI’s performance on an ongoing
policy is a guideline used as a form of accountability for the collegial assessment basis.
of the Directors’ performance. Self-assessment or self-assessment is carried out
by each member of the Board of Directors to assess the implementation of the The Board of Directors has a Self Assessment
performance of the Board of Directors in a collegial manner, and not to assess Policy which is stated in the Board Charter
the individual performance of each member of the Board of Directors. With this as described in the performance assessment
C.2.1.
Self Assessment, it is hoped that each member of the Board of Directors can section of the Board of Commissioners of this
contribute to improving the performance of the Board of Directors on an ongoing Annual Report and on the Company’s website
basis. (www.bri.co.id)
This policy may include assessment activities carried out along with their aims Remarks: Comply
and objectives, the time for their implementation on a regular basis, and the
benchmarks or assessment criteria used in accordance with the recommendations
provided by the nomination and remuneration function of the Public Company,
where the establishment of this function has been required in the Authority
Regulations. Financial Services Number 34/POJK.04/2014 concerning Nomination
and Remuneration Committees for Issuers or Public Companies.
Recommendation 16: The Self Assessment policy on the
The self-assessment policy for assessing the performance of the Board of Directors performance of the Board of Directors has
is disclosed in the Public Company’s annual report. been disclosed in the results section of the
Directors’ Performance Assessment in the
Explanation: 2023 BRI Annual report.
Disclosure of the Self Assessment policy on the performance of the Board
of Directors is carried out not only to fulfill the transparency aspect as a form Remarks: Comply
C.2.2.
of accountability for the implementation of their duties, but also to provide
important information regarding improvement efforts in the management of
Public Companies. This information is very useful for providing confidence to
shareholders or investors that there is certainty that company management will
continue 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.
PT Bank Rakyat Indonesia (Persero) Tbk.
460 Annual Report 2023
Page 22
Corporate
Governance
No Aspect; Principle; Recommendation Comply or Explain
Recommendation 17: Bank BRI has a policy regarding the
The Board of Directors has a policy regarding the resignation of members of the resignation and dismissal of Directors which
Board of Directors if they are involved in financial crimes. states the dismissal of a member of the
Board of Directors if the person concerned
Explanation: is involved in an action that is detrimental
The policy of resigning members of the Board of Directors who are involved to the Company and/or the State and if the
in financial crimes is a policy that can increase stakeholders’ trust in Public person concerned is found guilty by a court
Companies, so that the integrity of the company will be maintained. This policy decision that has permanent legal force, as
is needed to help the legal process run smoothly and so that the legal process stated in the Board Charter. Policies regarding
does not interfere with the running of business activities. Apart from that, from the resignation and dismissal of Directors are
C.2.3.
a morality perspective, this policy will build an ethical culture within the Public regulated in BRI’s Articles of Association.
Company environment. These policies can be included in the Guidelines or Code
of Ethics that apply to the Board of Directors. Remarks: Comply
Furthermore, what is meant by being involved in a financial crime is that a
member of the Board of Directors has a convicted status from the authorized
party. Financial crimes include manipulation and various forms of embezzlement
in financial services activities as well as criminal acts of money laundering as
intended in Law Number 8 of 2010 concerning Prevention and Eradication of the
Crime of Money Laundering.
D. Aspect 4: Stakeholder Participation
D.1. Principle 7: Improving Corporate Governance Aspects through Stakeholder Participation.
Recommendation 18: BRI Insider Trading policy is regulated under:
Public Companies have policies to prevent insider trading. 1. Circular Letter (SE) Number SE.09.a-DIR/
KEP/03/2023 dated 31 October 2023
Explanation: concerning the First Amendment to
A person who has inside information is prohibited from carrying out securities Corporate Governance Book 6 concerning
transactions using inside information as intended in the Law on Capital Markets. the Code of Ethics
D.1.1.
Public Companies can minimize the occurrence of insider trading through 2. Circular Letter (SE) Number SE.09-DIR/
prevention policies, for example by strictly separating confidential data and/or KEP/03/2023 dated March 15 2023
information from public ones, as well as dividing duties and responsibilities for concerning Corporate Governance Book 1
managing the information in question proportionally and efficiently. concerning Conflicts of Interest
Remarks: Comply
Recommendation 19: The implementation of the implementation
Public Companies have anti-corruption and anti-fraud policies. of the Anti Fraud Strategy in BRI was
regulated in the Circular of the Board of
Explanation: Directors Number: SE.58-DIR/ORD/11/2022
Anti-corruption policies are useful for ensuring that Public Company business dated November 22, 2022 concerning
activities are carried out legally, prudently and in accordance with the principles Guidelines for Implementing the Application
of good governance. This policy can be part of a code of ethics, or in its own form. of Operational Risk Management (Book 5 Anti
This policy may include, among other things, programs and procedures carried Fraud Strategy).
out to overcome corrupt practices, kickbacks, fraud, bribery and/or gratification
in Public Companies. The scope of the policy must describe the Public Company’s To improve the ability of banks in preventing
prevention of all corrupt practices whether giving or receiving from other parties. fraud and provide a rapid response in
handling and completing a fraud event, the
D.1.2.
management of fraud risk was divided into
2 large activities, namely when the fraud
was still a potential risk (managing risk) and
after the incident incident occurs (incident
handling). This fraud risk management
activity was adapted and developed from 4
(four pillars), namely:
1. Prevention
2. Detection
3. Investigation, Reporting and Sanctions
4. Monitoring, Evaluation and Follow Up
Lanjut
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 461
Page 23
No Aspect; Principle; Recommendation Comply or Explain
To create a company environment that
is free from Corruption, Collusion and
Nepotism, BRI has an anti-corruption policy
as stated in Circular Letter Number SE.09-
DIR/KEP/03/2023 dated March 15, 2023
concerning Corporate Governance Book
3 regarding Anti-Bribery and Gratification
Control.
To create and implement an Anti-Bribery
Management System at PT. Bank Rakyat
Indonesia (Persero), BRI have implemented
ISO 37001:2016 and adopted the ISO
37001:2016 Anti-Bribery Management
System policy as stated in Circular Letter
Number SE.09-DIR/KEP/03/2023 dated
March 15 2023 concerning Corporate
Governance regarding Book 4 regarding
ISO 37001:2016 Anti-Bribery Management
System.
This policy is part of BRI’s commitment to
preventing corruption.
Remarks: Comply
Recommendation 20: The Company has a policy regarding BRI
Public Companies have policies regarding the selection and improvement of Vendor Management as regulated in the
supplier or vendor capabilities. Directors’ Circular Letter Number SE.18-DIR/
PLM/05/2023 concerning the Procurement
Explanation: of Goods and/or Services for PT Bank Rakyat
Policies regarding supplier or vendor selection are useful for ensuring that Public Indonesia (Persero) Tbk (Book 11). Currently,
Companies obtain the required goods or services at competitive prices and BRI is developing a Vendor Management
good quality. Meanwhile, the policy of increasing supplier or vendor capabilities System application that is integrated with the
is useful for ensuring that the supply chain runs efficiently and effectively. The BRISMILE application, where the application
ability of suppliers or vendors to supply/fulfill the goods or services required by includes the process of registering and
D.1.3. the company will affect the quality of the company’s output. selecting prospective vendors, monitoring,
vendor maintenance and evaluating vendor
Thus, the implementation of these policies can guarantee continuity of supply, performance so that BRI has a competent
both in terms of quantity and quality required by Public Companies. The scope vendor database to support procurement
of this policy includes criteria for selecting suppliers or vendors, transparent implementation. BRI goods and/or services.
procurement mechanisms, efforts to increase the capabilities of suppliers or
vendors, and fulfillment of rights related to suppliers or vendors. Remarks: Comply
The Company has a policy regarding the procurement of goods and services
which contains the selection and improvement of supplier or vendor capabilities
as stated in the Procurement Guidelines standards.
Recommendation 21: The Company has a policy regarding fulfilling
Public Companies have policies regarding fulfilling creditor rights. creditor rights as stated in every Credit
Agreement between BRI and debtors. The
Explanation: agreement states the rights and obligations
D.1.4. Policies regarding the fulfillment of creditors’ rights are used as guidelines of both parties, such as transparency of
in making loans to creditors. The aim of the policy in question is to ensure the financial reports to creditors.
fulfillment of rights and maintain creditors’ trust in Public Companies. This policy
includes considerations in entering into agreements, as well as follow-up actions Remarks: Comply
in fulfilling the Public Company’s obligations to creditors.
Recommendation 22: Policy regarding the Whistleblowing System
Public Companies have a whistleblowing system policy. at BRI which is regulated in Circular Letter
Number SE.09-DIR/KEP/03/2023 dated
Explanation: 15 March 2023 concerning Corporate
A well-drafted whistleblowing system policy will provide certainty of protection Governance regarding Book 2 regarding the
for witnesses or whistleblowers regarding indications of violations committed by Whistleblowing System regulates the types
D.1.5. employees or management of a Public Company. Implementation of these system of violations reported, means of reporting,
policies will have an impact on the formation of a good corporate governance protection & confidentiality of the reporter,
culture. The whistleblowing system policy includes, among other things, the as well as the Whistleblowing System
types of violations that can be reported through the whistleblowing system, how management unit.
to make complaints, protection and guarantee of confidentiality of the reporter,
handling of complaints, parties who manage complaints, and the results of Remarks: Comply
handling and follow-up on complaints.
PT Bank Rakyat Indonesia (Persero) Tbk.
462 Annual Report 2023
Page 24
Corporate
Governance
No Aspect; Principle; Recommendation Comply or Explain
Recommendation 23: Long-term employee incentives are contained
Public Companies have a policy of providing long-term incentives to Directors and in the Employee Welfare Section of the 2023
employees. BRI Annual Report.
Explanation: Description: Complies (Comply)
Long-term incentives are incentives that are based on long-term performance
achievements. Long-term incentive plans are based on the premise that the
company’s long-term performance is reflected by the growth in the value of
shares or other long-term company targets. Long-term incentives are useful
in maintaining loyalty and providing motivation to Directors and employees to
D.1.6. improve their performance or productivity which will have an impact on improving
company performance in the long term.
The existence of a long-term incentive policy is a real commitment of the Public
Company to encourage the implementation of providing long-term incentives to
Directors and Employees with terms, procedures and forms that are adapted to
the long-term goals of the Public Company. The policy in question may include,
among other things, the aims and objectives of providing long-term incentives,
terms and procedures for providing incentives, and conditions and risks that
Public Companies must pay attention to when providing incentives. The policy
may also be included in the Public Company’s existing remuneration policy.
E. Aspect 5: Information Disclosure
E.1. Principle 8: Improving the Implementation of Information Disclosure.
Recommendation 24: The Company always to improve the quality
Public Companies make wider use of information technology apart from Websites of information disclosure to stakeholders
as a medium for information disclosure. through information technology media, in
addition to the Company’s website. The Omni
Explanation: Channel BRI is an access where BRI customers
The use of information technology can be useful as a medium for information can obtain information about BRI products
disclosure. The information disclosure carried out is not only information disclosure and services in full as well as may submit
that has been regulated in statutory regulations, but also other information complaints through the following available
related to Public Companies which is felt to be useful for shareholders or investors channels:
to know. By utilizing information technology more widely apart from websites, it is 1. Direct visits through Customer Service in
hoped that companies can increase the effectiveness of disseminating company all BRI operating units.
E.1.1.
information. However, the use of information technology still takes into account 2. Call Centre 1500017, (+62 577987400)
the company’s benefits and costs. 3. Social Media
a. Facebook : BankBRI
b. Instagram : @bankbri_id
c. Twitter : @kontakBRI, @promo_BRI, @
bankbri_id
4. Youtube : BANK BRI
5. Chatbot : Sabrina (via Facebook Messenger
and WhatsApp/ Telegram 081-212-14017
Remarks: Comply
Recommendation 25: In the 2023 BRI Annual Report, it conveys the
The Annual Report of a Public Company discloses the ultimate beneficial owner obligation to disclose information regarding
in Public Company share ownership of at least 5% (five percent), in addition to shareholders who own 5% (five percent) or
disclosure of the ultimate beneficial owner in Public Company share ownership more shares of a Public Company, as well as the
through the main and controlling shareholders. obligation to disclose information regarding
the main and controlling shareholders of a
Explanation: Public Company, both directly and indirectly,
Legislation in the Capital Market sector which regulates the submission of annual up to the last beneficial owner in ownership
E.1.2. reports of Public Companies has regulated the obligation to disclose information of the shares.
regarding shareholders who own 5% (five percent) or more shares of a Public
Company, as well as the obligation to disclose information regarding the main Remarks: Comply
and controlling shareholders of a Public Company either directly or indirectly
up to the last beneficial owner in ownership of the shares. In these Governance
Guidelines it is recommended to disclose the ultimate beneficial owner of Public
Company share ownership of at least 5% (five percent), in addition to disclosing
the ultimate beneficial owner of share ownership by the main and controlling
shareholders.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 463
Page 25
Implementation of Corporate Governance Aspects and Principles in Accordance with the Guidelines of
Corporate Governance Principles for Banks Published by The Basel Committee in Banking Supervision
The Governance Guidelines include 12 (twelve) corporate governance principles. The Governance Guidelines are best practice standards
that can be used as a reference in implementing corporate governance in banking. The description of its implementation can be conveyed
as follows.
Principle Explanation Implementation at BRI
Principle 1 The Board of Commissioners has responsibilities which The scope of the Board of Commissioners’ obligations as
Responsibility include: approval and supervision of the implementation of stated in the Board of Commissioners’ Code of Conduct in
of the Board of business strategies, governance structures and mechanisms the Board of Commissioners Decree Nokep:09-KOM/11/2018
Commissioners. and corporate culture dated 1 November 2018 includes the Board of Commissioners
providing opinions and approval on the Company’s work plan
which consists of the Company’s Long Term Plan ( RJPP),
Bank Business Plan (RBB), Company Work Plan and Budget
(RKAP), Partnership and Community Development Program
Work Plan and Budget (PKBL) as well as directing, monitoring
and evaluating the implementation of the Bank’s strategic
policies.
Principle 2 Members of the Board of Commissioners must have qualities The scope of the Board of Commissioners’ obligations as
Qualifications in accordance with their duties and responsibilities, both stated in the Board of Commissioners’ Code of Conduct
and Composition individually and collectively. The Board of Commissioners in the Board of Commissioners Decree Nokep:09-
of the Board of must understand its role in supervising and implementing KOM/11/2018 dated 1 November 2018 includes the Board
Commissioners. corporate governance, and be able to carry out decision of Commissioners’ role in ensuring the implementation of
making in a sound and objective manner. Good Corporate Governance in every business activity of the
Company at all levels or organizational levels and supervise
the implementation of Integrated Governance. In order
to implement good corporate governance, the Board of
Commissioners is responsible for, among other things,:
1. Propose the appointment of a Public Accountant to the
GMS
2. Report the results of supervision carried out to the GMS.
Principle 3 Structure The Board of Commissioners must establish appropriate The Board of Commissioners has committees under the
and Mechanism governance structures and practices in carrying out its duties Board of Commissioners to assist in carrying out the duties
of the Board of and periodically review its effectiveness. of the Board of Commissioners, namely the Audit Committee,
Commissioners. Risk Management Monitoring Committee, Nomination and
Remuneration Committee, and Integrated Governance
Committee.
Principle 4 Directors. Under the direction and supervision of the Board of The duties and responsibilities of the Board of Commissioners
Commissioners, the Board of Directors is able to manage the include providing direction and supervision to the Board of
Bank's activities in accordance with business strategy, risk Directors in the management of the Company. The Board of
appetite, remuneration policies and other policies that have Commissioners gives approval to the company’s plans and
been approved by the Board of Commissioners. work and the implementation of the Bank’s strategic policies.
Principle 5 Business In a business group, the Board of Commissioners of the BRI’s Directors and Board of Commissioners have knowledge
Group Governance parent company has overall responsibility for the business and understanding of the company’s main business and
Structure. group and to ensure the establishment and implementation main risks. This can be seen in the diversity of the Board of
of clean governance practices related to the structure, Commissioners and Directors and the implementation of the
business and risks of the business group and entity. The Fit and Proper Test. Apart from that, the Board of Directors
Board of Commissioners and Directors must understand the and Board of Commissioners also continuously increase
organizational structure of the business group and the risks their knowledge of the latest banking developments by
faced. participating in training and development both at home and
abroad.
Principle 6 Banks must have a quality risk management function, be Bank BRI has a Risk Management function whose functions
Risk Management independent, have quality resources and have access to the include identifying, measuring, monitoring and controlling
Function. Board of Commissioners. all Company risk exposures which are carried out by 5
(five) Divisions, namely Market, Portfolio & Enterprise Risk
Management Division, Digital Risk Division, Operational Risk
Division, Wholesale Credit Risk Analyst Division and Credit &
Product Risk Policy Division. In its supervisory function, the
Board of Directors communicates the implementation of the
risk management function to the Board of Commissioners
through the Risk Management Monitoring Committee.
Principle 7 Risk Risks must be identified, monitored and controlled for all Bank The process of implementing risk management which includes
Monitoring and Control activities. The quality of the risk management infrastructure identification, measurement, monitoring and control of risks
Identification. and internal control must be able to keep up with changes is carried out on an ongoing basis. Risk management is carried
in the Bank's risk profile, external risk conditions and industry out in all bank activities by referring to the management
practices. standard provisions set by the regulator.
PT Bank Rakyat Indonesia (Persero) Tbk.
464 Annual Report 2023
Page 26
Corporate
Governance
Principle Explanation Implementation at BRI
Principle 8 Risk Implementing effective risk governance requires accurate risk The Bank’s risk profile assessment is carried out and submitted
Communication. communication within the Bank, both between organizations at the Board of Directors and Board of Commissioners
and through reporting to the Board of Commissioners and meetings every quarter.
Directors.
Principle 9 Compliance. The Board of Commissioners is responsible for supervising The implementation of the Board of Commissioners’
management related to the Bank's compliance risks. The supervisory function regarding Bank Compliance risks is
Board of Commissioners must establish a compliance function carried out by the Risk Management Monitoring Committee
and provide approval for policies and processes for identifying, regarding the application of the precautionary principle
assessing, monitoring and reporting, and providing advice on to ensure that all business activities and policies are
compliance risks. implemented in compliance with all applicable laws and
regulations. Review and evaluation of the compliance
function is carried out every semester.
Principle 10 of Internal The internal audit function must report independent The Internal Audit Work Unit within the BRI organization is
Audit. assurance activities to the Board of Commissioners and directly under the President Director and can communicate
must support the Board of Commissioners and Directors in and coordinate in terms of supervision with the Board of
encouraging the implementation of effective governance Commissioners through the Audit Committee. Duties and
processes and the long-term health of the Bank. responsibilities The Internal Audit Work Unit is responsible
for carrying out independent and objective assurance and
consulting activities designed to provide added value and
improve operational activities.
Principle 11 The Bank's remuneration structure must support the BRI’s remuneration structure refers to OJK Regulation
Compensation. implementation of corporate governance and risk Number 45/POJK.03/2015 concerning the Implementation of
management. Governance in Providing Remuneration for Commercial Banks.
The implementation of BRI’s Remuneration Governance is
presented in the 2023 BRI Annual Report in the Remuneration
Governance Policy Chapter.
Principle 12 Disclosure The implementation of governance by the Bank must be BRI’s disclosure and transparency to shareholders is conveyed
and Transparency. implemented transparently to Shareholders, Depositors, other via the company website www.bri.co.id regarding the latest
relevant Stakeholders and Market Participants. information. BRI Bank’s information disclosure is also
conveyed in its Annual Report, Sustainability Report and
Public Expose.
The Relationship of Governance Structures, Mechanisms and Results
Corporate governance is implemented in an integrated series which includes 3 (three) aspects of governance, namely structure, process
and outcome. These three aspects are carried out by BRI to ensure the availability of adequate governance structures and infrastructure,
maximize the effectiveness of the governance implementation process, and improve governance outcomes to meet stakeholder
expectations.
Implementation of
Corporate Governance
Shareholders Shareholders Rights
Shareholders are individual or legal entity as a legitimate owner Holders of Series A Dwiwarna shares and Series B Shares have the
of the company’s shares. Shareholders do not intervene with the same rights and every 1 (one) share gives 1 (one) voting right.
function, duties, and authorities of the Board of Commissioners Ownership of Dwiwarna Series A Shares provides special rights to
and Board of Directors. the government as the main shareholder as follows:
1. The right to approve in the GMS regarding the following
BRI shares are categorized into 2 (two) types, namely: matters:
1. Series A Dwiwarna shares a. Approval of amendment to the Articles of Association.
Series A Dwiwarna share is owned by the Republic of b. Approval of changes in capital.
Indonesia and is non-transferable to any party. c. Approval of dismissal and appointment of members of
2. Series B shares. the Board of Directors and Board of Commissioners.
Series B shares can be owned by the Republic of Indonesia d. Approval on merger, consolidation, expropriation,
and/or the public. separation and dissolution.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 465
Page 27
e.Approval of remuneration of members of the Board of person concerned does not approve of corporate actions/
Directors and Board of Commissioners. actions that are detrimental to shareholders or the Company.
f. Approval of the transfer of assets based on this Articles 10. Obtain information relating to the Company from the
of Association requires the approval of the GMS. Directors and/or Board of Commissioners at the GMS as long
g. Approval regarding participation and reduction in the as it is related to the agenda of the Meeting and does not
percentage of equity participation in other companies. conflict with the interests of the Company.
h. Approval of the use of profits. 11. Through the GMS, changes to the Board of Directors and
i. Approval regarding investment and long-term financing Board of Commissioners together with Series A Dwiwarna
that is not operational in nature based on this Articles of Shareholders with the provision of representing more than
Association requires the approval of the GMS. 1/2 of the total number of shares with valid voting rights.
2. The right to nominate members of the Board of Directors and
members of the Board of Commissioners. Responsibilities of Shareholders
3. The right to propose the agenda of the GMS.
4. The right to request access to company data and documents, 1. All Shareholders must be able to:
with the mechanism of the use of said rights in accordance a. Separate the ownership of company’s assets and of
with the provisions in the Articles of Association and laws. personal assets.
b. Separate its function as shareholders and as members of
Apart from the special rights held by the Series A Dwiwarna the Board of Commissioners or Board of Directors in the
Shareholder, the Series A Shareholder and the Series B event the shareholder holds a position in either organ.
Shareholder have the same rights as long as it is not regulated 2. The Controlling Shareholder must be able to:
otherwise by the Articles of Association, namely: a. Take into account the interest of minority shareholders
1. Attend the GMS either directly or through representatives, and stakeholders pursuant to the prevailing laws and
express opinions and/or make decisions. Each shareholder regulations.
has the right to be treated equally and cast votes according b. Disclose the ultimate shareholders of the Bank to the
to the type, classification and number of shares owned. law enforcement agency, where suspicion of legal breach
2. Receive information related to BRI that is accurate and arises or requested by competent authority.
timely with the principle of equality of information for all c. Exert the accountability and transparent relationship
shareholders. between companies, where the shareholders are also the
3. Receive dividend distribution and distribution of BRI profits controlling shareholders of several other companies.
in other forms in accordance with the proportion of share 3. The minority shareholders are responsible to exercise their
ownership. rights pursuant to the Company’s Articles of Association and
4. Receive distribution of the remainder of the Bank’s prevailing laws and regulations.
liquidation proceeds in the event of bankruptcy.
5. Request that a GMS be held by one or more Shareholders Equal Treatment for Shareholders
who either individually or jointly represent 1/10 (one tenth)
or more of the total number of shares issued by the Company BRI upholds equal treatment for all Shareholders which is
with valid voting rights, as long as it is done in good faith, on reflected in:
the basis of interests of the Company and does not conflict 1. The voting rights shall be calculated on the basis of total
with statutory regulations and the Company’s articles of shares ownership, with the right to request the GMS for the
association. shareholders at minimum 10%.
6. Shareholders can propose meeting agenda items no later 2. Providing the same access to information through Investor
than 7 days before the invitation for the GMS, provided that Relations channel by means of direct interaction at Public
they are Dwiwarna series A holders or 1 or more shareholders Expose, Non-deal Roadshow, Press Conference or 1-on-1
representing 1/20 of the number of outstanding shares. Meeting, Conference Call and Email, as well as Documents
7. Obtain a complete explanation and accurate information availability on the Company’s website, Investor Relations,
regarding the procedural requirements for holding a GMS. and Indonesia Stock Exchange including the Annual Report,
8. File a lawsuit against the Company to the district court Audited Financial Statement, and Highlights of Company’s
if it suffers losses due to the Company’s actions which are Financial Performance, etc.
considered unfair and without reasonable reasons as a result 3. The number of Independent Commissioners is above the
of decisions by the GMS, Board of Directors and/or Board of minimum limit set by the regulator, namely 7 (seven)
Commissioners. Commissioners out of the total 10 (ten) Commissioners.
9. Request from the Company that its shares be purchased at 4. Equal treatment for all Shareholders to obtain information
a reasonable price using the procedures as regulated in the disclosure from the Bank, including information related
Articles of Association/applicable laws and regulations if the with company performance, financial statements, and the
implementation of the GMS.
PT Bank Rakyat Indonesia (Persero) Tbk.
466 Annual Report 2023
Page 28
Corporate
Governance
Policy on Shareholders Relations
The relationship between the Company and Shareholders is regulated in the Company’s Articles of Association. All communication
with Shareholders shall be the responsibility of spokesperson of the company. The Company has a spokesperson who is authorized
to communicate with Shareholders. All Shareholders must receive equal treatment and information (equitable treatment) in a timely
manner as stated in the Directors Circular Number S.08-DIR/06/2014 concerning Service Policy and Information Management of PT Bank
Rakyat Indonesia (Persero) Tbk.
General Meeting of Shareholders
GMS Implementation Stages
The stages of holding the 2023 GMS have met the provisions of POJK No. 15/POJK.04/2020 concerning the Plan and Implementation
of the General Meeting of Shareholders of a Public Company and/or POJK No. 16/POJK.04/2020 concerning the Implementation of the
General Meeting of Shareholders of a Publicly Listed Company Electronically as follows:
Stages Activities
Notice to FSI Submit the Notice on GMS plan to Financial Services Authority (FSI) at latest 5 (five) working days prior
the GMS announcement.
GMS Announcement Announcement of the GMS is carried out no later than 14 (fourteen) days prior to the summons for
the GMS through the website of the e-GMS provider, the Indonesia Stock Exchange website, the Public
Company website.
GMS Invitation Summons for the GMS is carried out 21 (twenty-one) days before the GMS via the e-GMS provider
website, the Indonesian Stock Exchange website, and the Public Company website. When calling for the
GMS the following agenda items have been uploaded on the Company’s website and can be downloaded.
Announcement on Minutes Summary of GMS Announcement of the summary of the minutes of the GMS is submitted to the FSI 2 (two) days after the
GMS is published on the e-RUPS provider’s website, the Indonesian Stock Exchange’s website, and the
Public Company’s
Submission of GMS Minutes The minutes of GMS meeting must be submitted to the FSI at latest 30 days after GMS.
Quorum Procedure
No. Agenda Attedance Quorum Quorum of Decision
Amendments to the Articles of Association Attended by shareholders representing at Approved by more than 2/3 (two thirds) of
that requires the approval of the Minister who least 2/3 (two thirds) of the total number of the total shares with voting rights present
administers government affairs in the field of shares with valid voting rights. at the GMS.
1. law and human rights, except for changes to
the Articles of Association in order to extend the
period of establishment of the Company.
The transfer of assets constituting more than Attended by shareholders representing Approved by more than 3/4 (three
50% (fifty percent) of total net assets in 1 (one) at least 3/4 (three quarters) of the total quarters) of the total shares with voting
or more transactions, whether related to one number of shares with valid voting rights. rights present at the GMS
another or not, mada collateral for debt assets
constituting more than 50% (fifty percent) of
2 the total net worth in 1 (one) transaction or
more, whether related to each other or not,
merger, consolidation, acquisition, separation,
application for bankruptcy, extension of term of
establishment, and dissolution of the Company.
Changes in rights to shares. Attended by at least 3/4 (three quarters) Approved by more than 3/4 (three
of the total number of shares in the quarters) of the shares with voting rights
3 classification of shares affected by the present at the GMS
change in rights.
Outside of Agenda 1 sd. 3 above which required Attended by Shareholders representing at Approved by Shareholders representing at
the approval of the GMS. least 1/2 (one half) of the total number of least 1/2 (one half) of the total number
4 shares with valid voting rights of shares with voting rights present at
the GMS.
Agenda that required the approval of the GMS Attended by more than 1/2 (one half) of the Approved by more than 1/2 (one half) of
5 only attended by Independent Shareholders. total shares with valid voting rights owned the total shares with valid voting rights
by Independent Shareholders. owned by Independent Shareholders.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 467
Page 29
GMS Procedures 6. Each shareholder can be represented at the GMS by other
The GMS procedures are as follows: holders or a third party with a power of attorney. Members
1. Shareholders or their proxies can access or download the of the Board of Directors, members of the Board of
GMS Rules of Procedure on the Company’s website. Commissioners, Secretary to the Board of Commissioners
2. The GMS Rules are read out before the GMS begins. and Employees of the Company may act as proxies at the
3. Opportunities are given to Shareholders or their proxies GMS, but are prohibited from acting as proxies in voting.
present to submit questions/responses and/or proposals to
each agenda of the GMS. GMS Voting Involving Independent Parties
4. The Chairperson of the GMS or the party appointed by the
Chair of the GMS will answer or respond to questions and/or In holding the GMS, BRI not only invites shareholders but also
opinions from the shareholders. always involves independent parties, especially in voting and
5. Voting is conducted after all questions and/or opinions have counting votes, namely Notary Fathiah Helmi S.H and PT Datindo
been answered. Shareholders or their authorized proxies can Entrycom.
only cast votes.
6. The calculation and/or validation of votes in the GMS is Process of Organizing GMS and Voting
carried out by an Independent party namely a Notary assisted
by the Share Registrar appointed by the Company. Before the General Meeting of Shareholders (GMS) begins, the
company discloses the quorum provisions and voting procedures.
Efforts to Encourage Shareholders to Attend Shareholders can vote electronically through KSEI’s eASY
The GMS e-voting system, which provides independence and confidentiality
to shareholders in granting voting rights. Shareholders or their
BRI encourage all Shareholders to attend and exercise their rights proxies who attend electronically can carry out the voting process
and authorities in the GMS. The efforts are carried out through: via e-voting on eASY KSEI.
1. Notifications and summons for the GMS are distributed
promptly through the Company’s website, the Stock The decision-making mechanism begins by explaining each
Exchange, and Indonesian Language Newspapers with agenda that shareholders will decide on, along with the minimum
national circulation. number of decision quorums for each proposed agenda.
2. Presenting material from each meeting agenda as a reference Shareholders or their proxies can then make the decision.
for Shareholders. Furthermore, the GMS Summary provides an explanation of the
3. Open access for Shareholders to communicate with the stages of implementation of the GMS, the basis for consideration
Company regarding the implementation of GMS through the of each GMS agenda, which will receive shareholder approval,
contacts available on the Company Website. and the results of any questions and answers and/or expression
4. Provide a proxy form for Shareholders or Shareholders’ of opinions.
proxies to vote at the GMS which can be accessed through
the Company’s website and/or the Stock Exchange. Implementation of The 2023 Annual GMS
and Their Realization
GMS Voting Mechanisms
The Annual GMS was held on March 13, 2023 in accordance
Every 1 (one) share entitles the holder to cast 1 (one) vote. The with POJK No. 15/POJK.04/2020 concerning the Plan and
voting procedures in the GMS are: Implementation of the General Meeting of Shareholders of a
1. Shareholders or their proxies who are physically present vote Public Company and/or POJK No. 16/POJK.04/2020 concerning
abstain or disagree by raising their hands and submitting the Electronic Implementation of the General Meeting of
their voting cards at voting time. Shareholders of Public Companies, with the following stages:
2. Shareholders or their proxies who are physically present and 1. Notifying the plan to hold the Meeting to the Chairman of
do not raise their hands are deemed to have approved the the Financial Services Authority with Letter No.R.59- DIR/
proposed resolution of the agenda. CSC/01/2022 dated January 26, 2023.
3. Shareholders or their proxies who are present electronically 2. Published the Announcement of the Meeting to Shareholders
vote via e-voting on eASY.KSEI through the website of PT Kustodian Sentral Efek Indonesia, PT
4. Shareholders or their proxies who cast abstentions are Bursa Efek Indonesia, and the Company on February 2, 2023.
deemed to have cast the same vote as the votes of the 3. Published the Invitation to the Meeting to Shareholders
majority of shareholders who cast votes. through the Company’s website, PT Bursa Efek Indonesia, and
5. The chairman of the GMS will announce the voting results. PT Kustodian Sentral Efek Indonesia on February 17, 2023
PT Bank Rakyat Indonesia (Persero) Tbk.
468 Annual Report 2023
Page 30
Corporate
Governance
Stages of Annual GMS March 13, 2022
26 January 2023 2 February 2023 17 February 2023
Annual GMS Notification to OJK Annual GMS Announcement Annual GMS Invitation
Notification of AGMS to OJK less than 5 (five) working Announcement of the AGMS 14 (fourteen) days prior to Invitation for the AGMS 21 (twenty one) days prior to the
days before to the announcement of the GMS. the date of the summons for the AGMS and has been AGMS and has been posted on the website of PT Bursa
posted on the PT Bursa Efek Indonesia website, PT Kus- Efek Indonesia, PT Kustodian Sentra Efek Indonesia and
todian Sentra Efek Indonesia and the Company in Indo- the Company’s website in Indonesian and English.
nesian and English.
Annual GMS Summary Minutes of Submission of Meeting Minutes
Annual GMS Announcement
The 2023 Annual GMS will be held on March 13, 2023 at Announcement of the summary of the minutes of the The minutes of the GMS are submitted to the OJK approx-
BRI Head Office, Jl. Jend Sudirman Kav 44-46, Jakarta GMS was submitted to OJK 1 (one) days after the AGMS imately 30 (thirty) days after the AGM.
10210 and has been posted on the PT Bursa Efek Indonesia
website, PT Kustodian Sentra Efek Indonesia and the
Company and the Company’s website on March 14,
2023 published in the Investor Daily and the Jakarta Post
print media. This was faster than the provisions of POJK
No. 15 /POJK.04/2020 stating that the announcement of
a summary of the minutes of the AGMS results should be
no later than 2 (two) working days after the GMS is held.
13 March 2023 14 March 2023 12 April 2023
In accordance with Article 42 paragraph (2) of Law Number 40 of 2007 concerning Limited Liability Companies as amended by Law No.
6 of 2023 concerning the Stipulation of Government Regulations in Lieu of Law Number 2 of 2022 concerning Job Creation into Law,
Article 41 paragraph (1) letter a POJK GMS and Article 25 paragraph (4 ) letter a of the Company’s Articles of Association, the Meeting
might be held if attended by the Series A Dwiwarna Shareholder and other Shareholders and/or their legal representatives who together
represented more than 1/2 (one half) of the total number of shares with voting rights legitimate.
Furthermore, in accordance with Article 42 paragraph (2) of the Company Law, Article 41 paragraph (1) letter c POJK GMS and Article 25
paragraph (4) letter a of the Company’s Articles of Association, the resolutions of the Meeting Agenda were valid if approved by the Series
A Dwiwarna Shareholder and the Shareholders. Other shares and/or their legal representatives who together represented 1/2 (one half)
of the total shares with voting rights present at the Meeting.
In accordance with the attendance quorum calculation conducted by PT Datindo Entrycom as the Company’s Securities Administration Bureau,
the total shares present and/or represented at the Meeting amounted to 136.071.001.108 shares which was equivalent to 90,171% of the total
number of shares with valid voting rights that had been registered. issued by the Company.
Agenda
Approval of the Annual Report and Ratification of the Company’s Consolidated Financial Report, Approval of the
Supervisory Duties Report of the Board of Commissioners and Ratification of the Financial Report of the Micro and Small
Kesatu Business Funding Program for the 2022 Fiscal Year, As well as Providing Full Repayment and Release of Responsibility
(volledig acquit et de charge) to the Board of Directors for Actions Management of the Company and the Board of
Commissioners regarding the Company’s Supervisory Actions that Have Been Implemented During the 2022 Fiscal Year
Second Determination of the Use of the Company’s Net Profit for the Financial Year 2022.
Determination of Remuneration (salary/honorarium, facilities and allowances) for the 2023 Fiscal Year, as well as
Third Tantiem for the 2022 Fiscal Year, for the Board of Directors and Board of Commissioners of the Company
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 469
Page 31
Appointment of a Public Accountant and/or Public Accounting Firm to Audit the Company's Consolidated Financial
Fourth Report for the 2023 Financial Year as well as the Financial Report and Implementation of the Micro and Small Business
Funding Program for 2023.
Fifth Approval of the Company's Resolution Plan and Update of the Company's Recovery Plan.
Report on the Realization of the Use of Proceeds from the Public Offering of Sustainable Bonds and Limited Public
Sixth Offerings to Increase Capital by Providing Pre-emptive Rights I of 2021.
Approval of Buyback of Company Shares (Buyback) and Transfer of Buyback Shares which are Kept as Treasury Shares as
Seventh Treasury Stock.
Eighth Changes in the Composition of the Company's Management.
Annual GMS Attendance Recapitulation 2023
The entire Board of Commissioners and Directors were present at the 2023 Annual GMS. The details of the attendance of the Board of
Commissioners and Directors are as follows:
No. Name Position Attendance
1. Kartika Wirjoatmodjo President Commissioner √
2. Rofikoh Rokhim Deputy Main Commissioner/Independent
√
Commissioner
3. Hadiyanto Commissioner √
4. Rabin Indrajad Hattari Commissioner √
5. Hendrikus Ivo* Independent Commissioner √
6. Dwi Ria Latifa Independent Commissioner √
7. Heri Sunaryadi Independent Commissioner √
8. Paripurna Poerwoko Sugarda Independent Commissioner √
9. Nurmaria Sarosa Independent Commissioner √
10. Agus Riswanto Independent Commissioner √
11. Sunarso President Director √
12. Catur Budi Harto Vice Director √
13. Arga Mahanana Nugraha Director of Digital and Information Technology √
14.. Handayani Director of Consumer Business √
15. Supari Director of Micro Business √
16. Ahmad Solichin Lutfiyanto Director of Compliance √
17. Agus Noorsanto Director of Wholesale and Institutional Business √
18. Agus Sudiarto Director of Risk Management √
19. Agus Winardono Director of Human Capital √
20. Amam Sukriyanto Director of Small and Medium Businesses √
21. Viviana Dyah Ayu Retno Kumalasari Director of Finance √
22. Andrijanto Director of Networks and Services √
* As Chair of the Audit Committee
Independent Vote Counting Party
Vote counting as a basis for making decisions at the Meeting was carried out by PT Datindo Entrycom as the Securities Administration
Bureau. Next, the validation was carried out by Fathiah Helmi, SH., Notary in Jakarta.
PT Bank Rakyat Indonesia (Persero) Tbk.
470 Annual Report 2023
Page 32
Corporate
Governance
Opportunity to Submit Questions/Opinions and Results of Voting
Shareholders were given the opportunity to ask questions and/or opinions in each Meeting Agenda. The number of Shareholders who
submitted questions and/or opinions at the Meeting, as well as the results of decision making through voting were as follows.
Agendas In Favor Against Abstain Question/ Opinion
First 135,440,592,847 votes or 13,477,373 votes or 0.010% 616,930,888 or 0.453% of all 1 (one)
99.537% of all shares with of all shares with valid voting shares with valid voting rights
valid voting rights present rights present at the Meeting present at the Meeting
at the Meeting
Second 135,639,487,467 votes or 3,473 votes or 0.000003% of 431,510,168 votes or 0.317% None
99.683% of all shares with all shares with valid voting of all shares with valid voting
valid voting rights present rights present at the Meeting rights present at the Meeting
at the Meeting
Third 126,437,892,593 votes or 9,323,836,566 votes or 6.852% 309,271,949 votes or 0.227% None
92.921% of all shares with of all shares with valid voting of all shares with valid voting
valid voting rights present rights present at the Meeting rights present at the Meeting
at the Meeting
Fourth 133,816,867,555 votes or 1,862,685,797 votes or 1.369% 391,447,756 votes or 0.288% None
98.343% of all shares with of all shares with valid voting of all shares with valid voting
valid voting rights present rights present at the Meeting rights present at the Meeting
at the Meeting
Fifth 135,749,756,080 votes or 3,473 votes or 0.000003% of 321,241,555 votes or 0.236% None
99.764% of all shares with all shares with valid voting of all shares with valid voting
valid voting rights present rights present at the Meeting rights present at the Meeting
at the Meeting
Sixth This Agenda was a report. Therefore, the Company did not vote for decision making at the None
meeting.
Seventh 132,136,015,948 votes or 3,607,432,108 votes or 2.651% 327,553,052 votes or 0.241% 1 (one)
97.108% of all shares with of all shares with valid voting of all shares with valid voting
valid voting rights present rights present at the Meeting rights present at the Meeting
at the Meeting
Eighth 92,770,309,437 votes or 42,011,550,436 votes or 1,289,141,235 votes or None
68.178% of all shares with 30.874% of all shares with 0.947% of all shares with valid
valid voting rights present valid voting rights present at voting rights present at the
at the Meeting the Meeting Meeting
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 471
Page 33
Annual GMS Resolution and Realization 2023
Realization Reason for
Resolutions in 2023 Not Realized yet
First Agenda 1. The annual report including the Completely Realized
consolidated financial report
Decision for the financial year ending
1. Approve the Annual Report, including ratifying: December 31, 2022 has been
a. The Company’s Consolidated Financial Report for the financial year ending published on February 10, 2023.
December 31, 2022 had been audited by Purwantono, Sungkoro & Surja (a 2. The GMS has approved the
member of the Firm of Ernst & Young Global Limited) according to Report Number annual report and supervisory
00060/2.1032/AU.1/07/1681-3 /1/II/2023 dated February 6, 2023 with a fair duties report of the Board of
opinion in all material matters. Commissioners for the financial
b. Report on the Supervisory Tasks carried out by the Board of Commissioners, for the year ending December 31, 2022;
financial year ending December 31, 2022, which is included in the 2022 Annual 3. The GMS has approved the PUMK
Report. report for the financial year ending
2. Receive and approve the Financial Report of the Micro and Small Business Funding December 31, 2022;
Program for the financial year ending December 31, 2022 which had been audited by 4. The GMS has granted full
Purwantono, Sungkoro & Surja (a member of the Firm of Ernst & Young Global Limited) repayment and release of
in accordance with Report Number 00079/2.1032/AU .2/10/1681-3/1/II/2023 dated responsibility (acquit et de charge)
February 15, 2023 with a qualified opinion in all material matters (‘PUMK Report’). to members of the Board of
3. With the approval of the Annual Report, including the ratification of the Consolidated Directors for management actions
Financial Report, the Board of Commissioners’ Supervisory Duties Report, and the and to members of the Board of
PUMK Report for the financial year ending December 31, 2022, the Meeting granted Commissioners for supervisory
full release and release of responsibility (acquit et de charge) to members of the Board actions carried out during the
of Directors for management actions and to members of the Board of Commissioners financial year ending December
for supervisory actions carried out during the financial year ending December 31, 31, 2022.
2022, as long as these actions did not constitute criminal acts and had been reflected
in the reports above and their supporting documents.
Second Agenda All dividends (including interim Completely Realized
dividends) have been paid by the
Decision Bank with the following details:
Approving the use of consolidated net profit attributable to the owners of the parent 1. Republic of Indonesia amounting
entity for the 2022 Financial Year amounting to Rp51,170,312,486,481.20 (fifty one to Rp23,153,100,328,010.20,
trillion – one hundred seventy billion – three hundred twelve million – four hundred eighty deposited into the State General
six thousand – four hundred eighty-one Rupiah – twenty cents) as follows: Treasury Account;
1. 85% or at least Rp43,494,765,613,509.02 (forty three trillion – four hundred ninety 2. Public shareholders amounting
four billion – seven hundred sixty five million – six hundred thirteen thousand – five to Rp20,341,665,285,498.82
hundred nine rupiah – two cents) was determined as Cash Dividends distributed to which is paid proportionally to
Shareholders, including the amount of Interim Dividends distributed to Shareholders each Shareholder whose name
on January 27, 2023 amounting to Rp8,602,823,028,828 (eight trillion – six hundred is recorded in the Register of
two billion – eight hundred twenty three million – twenty eight thousand – eight Shareholders on the recording
hundred and twenty eight rupiah). Thus, the remaining amount of cash dividends that date is April 12, 2023.
will be paid to Shareholders is at least Rp34,891,942,584,681.02 (thirty four trillion – 3. The remaining 2022 net profit
eight hundred ninety one billion – nine hundred forty two million – five hundred eighty which is not paid as dividends
four thousand – six hundred and eighty one rupiah – two cents). Payment should be has been recorded as retained
made with the following conditions: earnings balance based on the
a. Dividends from the Republic of Indonesia for ownership of at least 53.19% of the financial report for the 2023
shares or at least Rp23,153,100,328,010.20 (twenty three trillion – one hundred financial year
fifty three billion – one hundred million – three hundred twenty eight thousand –
ten Rupiah twenty cents) including interim dividends that have been distributed to
shareholders on January 27, 2023 amounting to Rp4,594,825,681,932 (four trillion
– five hundred ninety four billion – eight hundred twenty five million – six hundred
eighty one thousand – nine hundred thirty two Rupiah. Thus, the remaining amount
of cash dividends to be paid is at least Rp18,558,274,646,078.20 (eighteen trillion –
five hundred fifty eight billion – two hundred seventy four million – six hundred four
twenty-six thousand – seventy-eight Rupiah twenty cents) deposited into the State
General Treasury Account.
b. Dividends for the 2022 Fiscal Year were paid proportionally to each Shareholder
whose name was recorded in the Register of Shareholders on the recording date.
c. The Board of Directors was given the power and authority with the right of
substitution to carry out:
i. Determination of the schedule and distribution procedures related to dividend
payments for the 2021 Financial Year in accordance with applicable regulations.
ii. Dividend tax deduction in accordance with applicable tax regulations.
iii. Other technical related matters without prejudice to the applicable provisions.
2. 15% share or a maximum of Rp7,675,546,872,972.18 (seven trillion – six hundred
seventy five billion – five hundred forty six million – eight hundred seventy two
thousand – nine hundred seventy two Rupiah – eighteen cents ) is used as retained
earnings balance.
PT Bank Rakyat Indonesia (Persero) Tbk.
472 Annual Report 2023
Page 34
Corporate
Governance
Realization Reason for
Resolutions in 2023 Not Realized yet
Third Agenda 1. Remuneration (salary/honorarium, Completely Realized
facilities and allowances) for the
Decision 2023 Financial Year and Tantiem
1. Approving the granting of authority and power to Series A Dwiwarna Shareholders to for the 2022 Financial Year for
determine for Members of the Board of Commissioners: the Board of Commissioners
b. Tantiem/Performance Incentives/Special Incentives for the 2022 Fiscal Year; have been determined by Series
c. Salary/Honorarium, Benefits and Facilities for 2023. A Dwiwarna Shareholders in
2. Approving the granting of authority and power to the Board of Commissioners by first accordance with Letter No.SR-23/
obtaining written approval from the Series A Dwiwarna shareholder to determine for Wk2.MBU.A/07/2023.
Members of the Board of Directors: 2. Remuneration (salary/honorarium,
a. Tantiem/Performance Incentives/Special Incentives for the 2021 Fiscal Year; facilities and allowances) for the
b. Salary/Honorarium, Benefits and Facilities for 2022. 2023 Financial Year and Tantiem
for the 2022 Financial Year for the
Directors have been determined by
the Board of Commissioners based
on the Board of Commissioners’
Letter No.SR.24-KOM/07/2023
based on the Approval of Series
A Dwiwarna Shareholders in
accordance with No.SR-23/Wk2.
MBU.A/07/2023.
Fourth Agenda The Board of Commissioners has Completely Realized
appointed, including determining
Decision fees for audit services and other
1. Approving the appointment of Purwantono, Sungkoro & Surja (a member of the Firm of requirements for the Purwantono,
Ernst & Young Global Limited) as a Public Accounting Firm that will audit the Company’s Sungkoro & Surja Public Accounting
Consolidated Financial Report for the 2023 Fiscal Year, as well as the Financial Report Firm (a member Firm of Ernst &
and Implementation of the Micro and Small Business Funding Program for the 2023 Young Global Limited) to conduct an
Fiscal Year; audit of the Company’s Consolidated
2. Approving the granting of authority and power to the Company’s Board of Financial Statements for other
Commissioners to carry out: periods in the 2023 Financial Year for
a. Appointing a Public Accountant and/or Public Accounting Firm to audit the the purposes and Company interests
Company’s Consolidated Financial Statements for other periods in the 2023
Financial Year for the purposes and interests of the Company; And
b. Determining fees for audit services and other requirements for the Public
Accountant and/or Public Accounting Firm, as well as appointing a Substitute
Public Accountant and/or Public Accounting Firm in the case of KAP Purwantono,
Sungkoro & Surja (a member of the Firm of Ernst & Young Global Limited), because
for whatever reason, unable to complete the audit of the Company’s Consolidated
Financial Statements for the 2023 Financial Year and/or other periods in the
2023 Financial Year, as well as the Financial Report and Implementation of the
Micro and Small Business Funding Program for the 2023 Financial Year, including
determining fees for audit services and other requirements for Accountants The
Public and/or the Substitute Public Accounting Firm.
Fifth Agenda The GMS has approved the Completely Realized
Company’s Resolution Plan,
Decision including granting authority and
1. Approve the Resolution Plan that has been prepared and submitted by the Company to power to the Board of Commissioners
LPS; and Board of Directors in the event
2. Approve the Updated Action Plan (Recovery Plan) that has been prepared and that action is required in connection
submitted by the Company to the OJK; with the implementation of the
3. Approved the granting of power and authority to the Company’s Board of Commissioners Action Plan.
and Directors to carry out any and all necessary actions in connection with the Action
Plan (Recovery Plan) by taking into account POJK No. 14/POJK.03/2017 concerning
Action Plans (Recovery Plans) for Systemic Banks, as well as other related regulations.
Sixth Agenda The GMS has received a report on the Completely Realized
Realization of the Use of Proceeds
from the Public Offering of Sustainable
Decision
Environmentally Friendly Bonds I
This agenda item is a report. Therefore, the Company did not vote to make decisions at
Phase I in 2022 and the Limited Public
the Meeting.
Offering.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 473
Page 35
Realization Reason for
Resolutions in 2023 Not Realized yet
Seventh Agenda The GMS has approved the buyback 1. The Company is
of the Company’s shares which will still in the stage
Decision be carried out in stages by the Board of repurchasing
1. Approving the buyback of the Company’s shares (buyback) which had been issued and listed of Directors the Company’s
on the Indonesia Stock Exchange (IDX) with a total nominal value of all buybacks of up to shares until
Rp1.500.000.000.000 (one trillion five hundred billion rupiah) which in its implementation September 14
takes into account permits and applicable statutory provisions and regulations. 2024.
2. Approving the transfer of buyback shares which were kept as treasury shares in the 2. The transfer of
context of implementing the Employee Share Ownership Program and/or the Board of shares resulting
Directors and the Board of Commissioners who fulfill the requirements to own Company from the share
shares and/or other programs in accordance with OJK approval and applicable laws buyback is still
and regulations. waiting for the
3. Granting power and authority to carry out buybacks to the Board of Directors of the Company to finish
Company. buying back all
4. Granting power and authority to carry out the transfer of shares resulting from the the shares.
buyback held as treasury stock to:
a. Company Directors for the Employee Share Ownership Program and/or other
programs in accordance with OJK Approval;
b. The Board of Directors of the Company with due regard to the approval of the Series
A Bicolor Shareholders for the Board of Directors and Board of Commissioners Share
Ownership Program, including the determination of Remuneration (Salary/Honorarium,
Facilities and Allowances) and Tantiem/ Performance Incentives/Special Incentives for
the Board of Directors and Board of Commissioners of the Company.
Eighth Agenda Commissioners appointed at the Completely Realized
2023 GMS have carried out and
Decision received approval from the Financial
1. Honorably dismiss the following names as Members of the Company’s Board of Services Authority’s Capability
Commissioners and Directors: and Proper Test in accordance
a. Mr. Sunarso as Main Director with the Decree of the OJK Board
b. Mr. Supari as Director of Micro Business of Commissioners Number KEPR-
c. Mr. Ahmad Solichin Lutfiyanto as Compliance Director 160/D.03/2023 on December 8,
d. Mr. Hadiyanto as Commissioner 2023.
Each member of the Board of Commissioners and Directors was appointed based on
the 2019 Extraordinary GMS Decision dated January 3, 2019 jo. Extraordinary GMS
2019 dated September 2, 2019, Resolutions of the 2017 Annual GMS Book dated
March 22, 2018 jo. 2019 Extraordinary GMS dated September 2, 2019, Resolution
of the 2017 Annual GMS dated March 22, 2018 jo. 2019 Extraordinary GMS dated
September 2, 2019 in conjunction with 2021 Extraordinary GMS dated January 21,
2021, and Resolutions of the 2017 Annual GMS dated March 22, 2018. Dismissal of
members of the Board of Commissioners and Board of Directors as of the closing of the
Meeting with thanks for the contribution of energy and thoughts given while serving as
Members of the Board of Commissioners and Directors of the Company.
1. Appointing the following names as Members of the Company’s Board of Commissioners
and Directors:
a. Mr. Sunarso as Main Director
b. Mr. Supari as Director of Micro Business
c. Mr. Ahmad Solichin Lutfiyanto as Director of Compliance
d. Mr. Awan Nurmawan Nuh as Commissioner
3. The term of office of the Members of the Board of Commissioners and Board of
Directors appointed at number 2 was until the closing of the 5th Annual GMS since the
appointment of those concerned with due observance of laws and regulations in the
Capital Market sector and without prejudice to the right of the GMS to dismiss them at
any time.
4. With the dismissal and appointment, the composition of the Company’s Board of
Commissioners and Directors is as follows:
PT Bank Rakyat Indonesia (Persero) Tbk.
474 Annual Report 2023
Page 36
Corporate
Governance
Realization Reason for
Resolutions in 2023 Not Realized yet
Board of Commissioners
President Commissioner: Kartika Wirjoatmodjo
Vice President Commissioner/Independent Commissioner: Rofikoh Rokhim
Commissioner : Awan Nurmawan Nuh*
Commissioner : Rabin Indrajad Hattari
Independent Commissioner: Hendrikus Ivo
Independent Commissioner: Dwi Ria Latifa
Independent Commissioner: Heri Sunaryadi
Independent Commissioner: Paripurna Poerwoko Sugarda
Independent Commissioner: Agus Riswanto
Independent Commissioner: Nurmaria Sarosa
Board of Directors
President director: Sunarso
Vice director: Catur Budi Harto
Director of Consumer Business: Handayani
Director for Micro Business: Supari
Director of Compliance: Ahmad Solichin Lutfiyanto
Director of Wholesale Business and Institutional : Agus Noorsanto
Director of Risk Management: Agus Sudiarto
Director of Human Capital: Agus Winardono
Director for Small and Medium Business: Amam Sukriyanto
Director of Finance: Viviana Dyah Ayu Retno Kumalasari
Director of Digital and Information Technology : Arga Mahanana Nugraha
Director of Network and Services: Andrijanto
Descriptions:
*) Members of the Board of Commissioners and Board of Directors could only carry out their duties and
functions in their positions if they received approval from the Fit and Proper Test from the Financial
Services Authority.
5. Members of the Board of Commissioners and Board of Directors who were newly
appointed in number 2 can only carry out their duties and functions in their positions
after obtaining approval from the Financial Services Authority for the Fit and Proper
Test and fulfilling the provisions of laws and regulations - applicable invitations. In the
event that Members of the Company’s Board of Commissioners and Board of Directors
were later declared disapproved as Members of the Board of Commissioners and
Board of Directors in the Fit & Proper Test by the OJK, then those concerned would be
honorably discharged from the date of the decision on the results of the intended OJK
Fit & Proper Test.
6. Members of the Board of Commissioners and Board of Directors who had just been
appointed in number 2 who were still serving in other positions prohibited by laws and
regulations from concurrently serving as Members of the Board of Commissioners
and Directors of a State-Owned Enterprise, then those concerned had to resign or be
dismissed from that position.
7. To grant power and authority to the Board of Directors of the Company with the right of
substitution to carry out all necessary actions related to the decisions on this Meeting
Agenda in accordance with applicable laws and regulations, including to declare in a
separate Notarial Deed and notify the composition of the Company’s Management to
the Ministry of Law and Human Rights, and ask the OJK to carry out a Fit & Proper Test
on the Members of the Board of Commissioners appointed in number 2 in accordance
with the applicable statutory provisions and regulations.
To grant power and authority to the Board of Directors of the Company with the right of
substitution to declare all decisions of this Meeting in the form of a Notary Deed, and to
appear before a Notary or an authorized official and make necessary adjustments and
corrections if required by the competent authority, for the purposes of implementing
the contents of the Meeting resolutions.
Thus, all decisions of the 2023 Annual GMS have been realized.
Annual GMS Implementation and its
Realization 2022
The Annual GMS was held on March 1, 2022 according to POJK 2. Contains the publication of the Meeting Announcement to
No. 15/POJK.04/2020 concerning Plans and Implementation Shareholders via the websites of PT Kustodian Sentral Efek
of General Meeting of Shareholders of Public Companies and/ Indonesia, PT Bursa Efek Indonesia and the Company on
or POJK No. 16/POJK.04/2020 concerning Implementation of January 21, 2022.
Electronic General Meeting of Shareholders of Public Companies, 3. Contains the publication of the Invitation to the Meeting
with the following stages to Shareholders via the Company’s website, PT Bursa Efek
1. Notifying the plan to hold the Meeting to the Chairman of Indonesia, and PT Kustodian Sentral Efek Indonesia on
the Financial Services Authority with Letter No.R.59- DIR/ February 7, 2022.
CSC/01/2022 dated January 14, 2022.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 475
Page 37
Stages of Annual GMS March 1, 2022
14 January 2022 21 January 2022 07 Febuary 2022
Notification of Annual GMS to OJK Annual GMS Announcement Invitation to the Annual GMS
Notification of the AGMS to OJK less than 5 (five) working Announcement of the AGMS 14 (fourteen) days before Invitation to the AGMS 21 (twenty one) days before the
days before the announcement of the GMS. date of invitation for the AGMS and has been published AGMS and has been published via the PT Bursa Efek In-
via website of PT Indonesia Stock Exchange, PT Kustodi- donesia website, PT Kustodian Sentra Efek Indonesia and
an Sentra Efek Indonesia and the Company in Indone- the Company’s website in Indonesian and English.
sian and English.
Submission of Meeting Minutes Announcement of Minutes Summary Annual GMS
Results of the Annual GMS
Minutes of the GMS were submitted to OJK less than 30 Announcement of a summary of the minutes of the GMS is The 2022 Annual GMS will be held on
(thirty) working days after the AGMS. delivered to the OJK 2 (two) days after the AGMS and has March 1 2022 at BRI Head Office, Jalan Jendral Sudirman
been published via the websites of PT Bursa Efek Indonesia, Kav. 44-46, Central Jakarta 10210
PT Kustodian Sentra Efek Indonesia and the Company and
the Company’s website on 02 March 2022 published in print
media Investor Daily and the Jakarta Post
29 March 2022 02 March 2022 01 March 2022
In accordance with Article 42 paragraph (2) of Law No. 6 of 2023 of Association, the resolutions of the Meeting Agenda were
concerning the Stipulation of Government Regulations in Lieu of valid if approved by the Series A Dwiwarna Shareholder and the
Law Number 2 of 2022 concerning Job Creation into Law, Article Shareholders. Other shares and/or their legal representatives
41 paragraph (1) letter a POJK GMS and Article 25 paragraph (4) who together represented 1/2 (one half) of the total shares with
letter a of the Company’s Articles of Association, the Meeting voting rights present at the Meeting.
might be held if attended by the Series A Dwiwarna Shareholder
and other Shareholders and/or their legal representatives who In accordance with the attendance quorum calculation
together represented more than 1/2 (one half) of the total conducted by PT Datindo Entrycom as the Company’s Securities
number of shares with voting rights legitimate. Administration Bureau, the total shares present and/or
represented at the Meeting amounted to 133.488.652.489
Furthermore, in accordance with Article 42 paragraph (2) of shares which was equivalent to 88,086% of the total number of
the Company Law, Article 41 paragraph (1) letter c POJK GMS shares with valid voting rights that had been registered. issued
and Article 25 paragraph (4) letter a of the Company’s Articles by the Company
Agendas
First Approval of the Annual Report and Ratification of the Company's Consolidated Financial Report, Approval of the Supervisory
Duties Report of the Board of Commissioners, Ratification of the Annual Financial Report and Implementation of the Company's
Social and Environmental Responsibility Program for the 2021 Fiscal Year, as well as granting full repayment and release of re-
sponsibility (volledig acquit et de charge) to The Company's Directors and Board of Commissioners, respectively, for management
and supervision actions that have been carried out during the 2021 Financial Year.
Second Determination of the Use of the Company’s Net Profit for the Financial Year 2021.
PT Bank Rakyat Indonesia (Persero) Tbk.
476 Annual Report 2023
Page 38
Corporate
Governance
Third Confirmation of the Implementation of the Regulation of the Minister of SOEs 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 SOEs and Regulation of the Minister of SOEs of the Republic of Indonesia Number PER-13/MBU/09/2021
Dated September 24, 2021 Regarding the Sixth Amendment to the Regulation of the Minister of SOEs of the Republic of Indone-
sia Number PER-04/MBU/2014 dated March 10, 2014 concerning Guidelines for Determining the Income of Directors, Board of
Commissioners and Supervisory Board of SOEs.
Fourth Determination of Remuneration (salary/honorarium, facilities and allowances) for the 2022 Fiscal Year, as well as Tantiem for the
2021 Fiscal Year, for the Board of Directors and Board of Commissioners of the Company
Fifth Appointment of a Public Accountant and/or Public Accounting Firm (KAP) to Audit the Company’s Consolidated Financial State-
ments for the 2022 Fiscal Year and the Financial Statements of the Partnership Program and the Community Development Pro-
gram for the 2022 Fiscal Year
Sixth Report on the Realization of the Use of Proceeds from the Public Offering of Continuous Bonds III of 2019 and Limited Public
Offering in the Context of Additional Capital by Providing Pre-emptive Rights I of 2021.
Seventh Approval of the Buyback of Company Shares (Buyback) and the Transfer of Buyback Shares Kept as Shares as Treasury Shares.
Eighth Changes in the Composition of the Company's Management.
Annual GMS Attendance Recapitulation 2022
The entire Board of Commissioners and Directors were present at the 2022 Annual GMS. The details of the attendance of the Board of
Commissioners and Directors are as follows:
No. Name Positions Attendance
1. Kartika Wirjoatmodjo* President Commissioner √
Deputy President Commissioner/Independent √
2. Rofikoh Rokhim
Commissioner
3. Nicolaus Teguh Budi Harjanto Commissioner √
4. Hadiyanto Commissioner √
5. Rabin Indrajad Hattari Commissioner √
6. Hendrikus Ivo** Independent Commissioner √
7. R. Widyo Pramono Independent Commissioner √
8. Zulnahar Usman Independent Commissioner √
9. Dwi Ria Latifa Independent Commissioner √
10. Heri Sunaryadi Independent Commissioner √
11. Sunarso President Director √
12. Catur Budi Harto Vice Director √
13. Indra Utoyo Digital and Information Technology Director √
14. Handayani Director of Business and Consumer √
15. Supari Director of Micro Business √
16. Ahmad Solichin Lutfiyanto Director of Compliance √
17. Agus Noorsanto Director of Wholesale and Institutional Business √
18. Agus Sudiarto Director of Risk Management √
19. Agus Winardono Director of Human Capital √
20. Amam Sukriyanto Director of Small and Medium Businesses √
21. Viviana Dyah Ayu Retno Kumalasari Director of Finance √
22. Arga Mahanana Nugraha Director of Networks and Services √
Description:
* Present electronically
** As Chair of the Audit Committee
Independent Vote Counting Party
Vote counting as a basis for making decisions at the Meeting was carried out by PT Datindo Entrycom as the Securities Administration
Bureau. Next, the validation was carried out by Fathiah Helmi, SH., Notary in Jakarta.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 477
Page 39
Opportunity to Submit Statements/Opinions and Voting
Shareholders were given the opportunity to ask questions and/or opinions in each Meeting Agenda. The number of Shareholders who
submitted questions and/or opinions at the Meeting, as well as the results of decision making through voting were as follows.
Agendas In Favor Against Abstain Question/ Opinion
First 132,794,043,027 votes or 130,158,836 votes or 0.097% 564,450,626 or 0.422% of all 1
99.479% of all shares with of all shares with valid voting shares with valid voting rights (one)
valid voting rights present rights present at the Meeting present at the Meeting
at the Meeting
Second 133,277,575,393 votes or 115,933,692 votes or 0.086% 95,143,404 votes or 0.071% -
99.841% of all shares with of all shares with valid voting of all shares with valid voting (none)
valid voting rights present rights present at the Meeting rights present at the Meeting
at the Meeting
Third 133,191,655,592 votes or 241,941,192 votes or 0.181% 55,055,705 votes or 0.041% -
99.777% of all shares with of all shares with valid voting of all shares with valid voting (none)
valid voting rights present rights present at the Meeting rights present at the Meeting
at the Meeting
Fourth 122,280,557,105 votes or 10,712,138,057 votes or 495,957,327 votes or 0.371% -
91.603% of all shares with 8.024% of all shares with valid of all shares with valid voting (none)
valid voting rights present voting rights present at the rights present at the Meeting
at the Meeting Meeting
Fifth 128,210,159,912 votes or 5,204,304,695 votes or 3.898% 74,187,882 votes or 0.055% of -
96.045% of all shares with of all shares with valid voting all shares with voting rights (none)
valid voting rights present rights present at the Meeting
at the Meeting
Sixth This agenda item is a report. Therefore, the Company did not vote to make decisions at the -
Meeting. (none)
Seventh 109,932,525,101 votes or 21,139,411,854 votes or 2,416,715,534 votes or -
82.353% of all shares with 15.836% of all shares with 1.810% of all shares with valid (none)
valid voting rights present valid voting rights present at voting rights present at the
at the Meeting the Meeting Meeting
Eighth 91,160,921,871 votes or 39,103,585,210 votes or 3,224,145,408 votes or -
68.291% of all shares with 29.293% of all shares with 2.415% of all shares with valid (none)
valid voting rights present valid voting rights present at voting rights present at the
at the Meeting the Meeting Meeting
Description:
*) In accordance with the Company’s Articles of Association and Financial Services Authority Regulation Number 15/POJK.04/2020 concerning Planning and Implementation of the
General Meeting of Shareholders of Public Companies, an Abstain vote is considered to be the same vote as the majority of Shareholders who cast votes. Therefore, according to
the system calculations of the Indonesian Central Securities Depository and the Securities Administration Bureau, the number of Abstain votes is added to the Agree votes..
PT Bank Rakyat Indonesia (Persero) Tbk.
478 Annual Report 2023
Page 40
Corporate
Governance
Decisions and Realization of the 2022 Annual GMS
Realization Reason Not yet
Resolutions Realization in 2022
in 2023 Realized
First Agenda 1. The annual report - Has Been Completely
including the consolidated Realized
Decision financial report for the
1. Approving the Company’s Annual Report, including the Supervisory financial year ending
Task Report that has been carried out by the Board of Commissioners, 31 December 2021 was
along with the Annual Financial Report and Implementation of the published on 4 February
Company’s Social and Environmental Responsibility Program, for the 2022;
financial year ending December 31, 2021, and ratify the Company’s 2. The GMS has approved
Consolidated Financial Report for the current financial year the annual report and
ending on December 31, 2021 which was audited by Purwantono, supervisory duties
Sungkoro & Surja in accordance with Report Number 00049/2.1032/ report of the Board of
AU.1/07/1681- 2/1/II/2022 dated February 3, 2022 with a fair Commissioners for the
opinion in all material respects. financial year ending 31
2. Receiving the Financial Report and Implementation of Micro and December 2021;
Small Business Funding Programs for the financial year ending 3. The GMS has approved
December 31, 2021 which has been audited by Purwantono, Sungkoro the PUMK report for the
& Surja according to Report Number 00092/2.1032/AU.2/10/1681- financial year ending 31
2/1/ II/2022 dated February 23, 2022 with a qualified opinion in all December 2021;
material matters. 4. The GMS has granted full
3. With the approval of the Annual Report, including the Supervisory repayment and release of
Task Report that has been carried out by the Board of Commissioners, responsibility (acquit et
and the ratification of the Financial Statements for the financial year de charge) to members
ending on December 31, 2021, the Meeting provides full discharge of the Board of Directors
and discharge of responsibilities (volledig acquit et de charge) to all for management actions
Members of the Board of Directors and Board of Commissioners of the and to members of the
Company for the management and supervision actions that have been Board of Commissioners
carried out during the financial year ending on December 31, 2021, as for supervisory actions
well as the management and supervision of the Partnership Program carried out during the
and Community Development Program which ended on December 31, financial year ending 31
2021, as long as these actions do not constitute a criminal act and December 2021
has been reflected in the report above.
Second Agenda 1. All dividends (including - Has Been Completely
interim dividends) have Realized
Decision been paid by the Company
Approved the use of consolidated net income attributable to in the following details:
owners of the parent entity for the 2021 Fiscal Year amounting to a. Republic of Indonesia
Rp 31.066.592.139.593,55 as follows: amounting to Rp
1. The share of 85% or in the amount of Rp 26.406.603.318.654,52 14,045,104,988,588.05,
is determined as Cash Dividend distributed to Shareholders. The deposited into the
payment is carried out with the following conditions: State General Treasury
a. Dividend share of the Republic of Indonesia on ownership of at Account.
least 53,19% shares or at least Rp. 14.045.104.988.588,05 will be b. Public shareholders
deposited into the State General Treasury Account amounting to Rp
b. Dividends for Fiscal Year 2021 will be paid proportionally to 12,361,498,330,066.47
each Shareholder whose name is recorded in the Register of which is paid
Shareholders on the (recording date). proportionally to each
c. The Board of Directors is given the power and authority with Shareholder whose
substitution rights to perform: name is recorded in the
i. Determination of the schedule and procedures for distribution Register of Shareholders
related to the payment of Dividends for the 2021 Financial on the recording date is
Year in accordance with applicable regulations. April 12, 2023.
ii. Dividend tax withholding in accordance with the applicable tax 2. The remaining net profit
regulations. for 2021 which was not
iii. Other technical related matters without reducing the paid as dividends has
applicable provisions. been recorded as retained
2. The 15% share or Rp 4.659.988.820.939,03 will be used as retained earnings based on the
earnings financial report for the
2022 financial year.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 479
Page 41
Realization Reason Not yet
Resolutions Realization in 2022
in 2023 Realized
Third Agenda The GMS has confirmed - Has Been Completely
the implementation of the Realized
Decision Regulation of the Minister
1. Confirming the implementation of the Regulation of the Minister of of BUMN of the Republic
SOEs of the Republic of Indonesia Number PER-11/MBU/07/2021 of Indonesia Number PER-
dated August 24, 2021 concerning Requirements, Procedures 11/MBU/07/2021 and the
for Appointment and Dismissal of Members of the SOEs Board of Regulation of the Minister
Directors and their amendments; of BUMN of the Republic of
2. Confirming the implementation of the Regulation of the Minister of Indonesia Number PER-12/
SOEs of the Republic of Indonesia Number PER-13/MBU/09/2021 MBU/09/2021
dated September 24, 2021 concerning the Sixth Amendment to
the Regulation of the Minister of SOEs of the Republic of Indonesia
Number PER-04/MBU/2014 ofMarch 10, 2014 concerning Guidelines
for Determining the Income of Directors, Board of Commissioners and
the Board SOEs supervisors and their changes.
Fourth Agenda 1. Remuneration (salary/ - Has Been Completely
honorarium, facilities and Realized
1. Approved the granting of authority and power of attorney to the allowances) for the 2022
Financial Year and Tantiem
Series A Dwiwarna Shareholder to determine for Members of the for the 2021 Financial
Board of Commissioners: Year for the Board of
a. Amount of Bonus/Performance Incentive for Financial Year 2021; Commissioners have been
and determined by Series A
b. Salary/Honorarium, Benefits and Facilities for Fiscal Year 2022. Dwiwarna Shareholders
in accordance with
2. Approved the granting of authority and power to the Board of Letter No.SR-21/Wk2.
Commissioners by first obtaining written approval from the Series MBU.A/07/2022.
A Dwiwarna Shareholder to determine for Members of the Board of 2. Remuneration (salary/
Directors: honorarium, facilities
a. Amount of Bonus/Performance Incentive for Financial Year 2021; and allowances) for the
2022 Financial Year
and and Tantiem for the
b. Salary/Honorarium, Benefits and Facilities for Fiscal Year 2022. 2021 Financial Year
for the Directors have
been determined by the
Board of Commissioners
based on the Board of
Commissioners’ Letter
No.R.68-KOM/07/2022
based on the Approval
of Series A Dwiwarna
Shareholders in
accordance with
N o. S R - 2 1 / W k 2 .
MBU.A/07/2022.
Fifth Agenda The Board of Commissioners - Has Been Completely
has appointed, including Realized
Decision determined fees for
1. Approving the appointment of Purwantono, Sungkoro & Surja (a audit services and other
member of the Firm of Ernst & Young Global Limited) as a Public requirements for KAP
Accounting Firm that audited the Company’s Consolidated Financial Purwantono, Sungkoro &
Report for the 2022 Fiscal Year, as well as the Financial Report and Surja (a member of the
Implementation of the Social and Environmental Responsibility Firm of Ernst & Young
Program which included the Financial Report and Implementation Global Limited) to conduct
Micro and Small Business Funding Program for Fiscal Year 2022; an audit of the Company’s
2. Approved the appointment of Purwantono, Sungkoro & Surja (a Consolidated Financial
member of the Firm of Ernst & Young Global Limited) as a Public Statements for other periods
Accounting Firm that will audit the Company’s Consolidated Financial in the 2022 Financial Year for
Statements and the Financial Statements of the Partnership Program the purposes and interests of
and Community Development Program for the 2022 Financial Year; the Company .
3. Approved the granting of authority and power to the Company’s
Board of Commissioners to determine fees for audit services and other
requirements for the Public Accountant and/or Public Accounting
Firm, as well as appointing a Substitute Public Accountant and/or
Public Accounting Firm in the case of KAP Purwantono, Sungkoro
& Surja (a member Firm of Ernst & Young Global Limited), for
whatever reason, was unable to complete the audit of the Company’s
Consolidated Financial Report for the 2022 Fiscal Year as well as the
Financial Report and Implementation of the Social and Environmental
Responsibility Program which includes the Financial Report and
Implementation of the Micro and Small Business Funding Program
for the Fiscal Year 2022, including determining fees for audit services
and other requirements for Public Accountants and/or Substitute
Public Accounting Firms.
Sixth Agenda The GMS has received a - -
report on the Realization of
the Use of Proceeds from the
Public Offering of Continuous
Bonds III of 2019 and the
This agenda item is a report. Therefore, the Company did not vote to Limited Public Offering in the
make decisions at the Meeting. Context of Additional Capital
by Providing Pre-emptive
Rights I of 2021.-
PT Bank Rakyat Indonesia (Persero) Tbk.
480 Annual Report 2023
Page 42
Corporate
Governance
Realization Reason Not yet
Resolutions Realization in 2022
in 2023 Realized
Seventh Agenda 1. The GMS has approved the The Company has The Company is
buyback of the Company’s transferred several still in the stage of
Decision shares carried out in shares resulting from the transferring shares
1. Approving the buyback of the Company’s shares (buyback) which stages by the directors; Company’s share buyback resulting from the
have been issued and listed on the Indonesia Stock Exchange 2. The Company has Company’s share
(BEI) with a total nominal value of all buybacks of a maximum of repurchased the buyback which will
Rp3,000,000,000,000. Company’s shares with be implemented
2. Approving the transfer of buyback shares held as treasury stock the total nominal amount until January 25
in the context of implementing the Employee Share Ownership of the buyback amounting 2026 (excluding
Program and/or Directors and Board of Commissioners. to Rp 3,000,000,000,000 extensions)
3. Granting power and authority to implement the buyback to the
Company’s Directors.
4. Granting power and authority to carry out the transfer of buyback
shares held as treasury shares to:
a. Company Directors for the Employee Share Ownership Program;
b. The Company’s Board of Directors considered the approval of
Series A Dwiwarna Shareholders for the Board of Directors and
Board of Commissioners Share Ownership Program, including
determination of Remuneration (Salary/Honorarium, Facilities
and Allowances) and Tantiem/Performance Incentives/
Special Incentives for the Company’s Directors and Board of
Commissioners
Eighth Agenda The Directors and - Has Been Completely
Commissioners appointed at Realized
Decision the 2022 GMS have carried
1. Dismissing with respect the following names as Members of the out and obtained approval
Company’s Board of Commissioners and Directors: from the Financial Services
a. Ms. Rofikoh Rokhim as Deputy President Commissioner/ Authority’s Capability and
Independent Commissioner Conformity Assessment
b. Mr. Nicolaus Teguh Budi Harjanto as Commissioner in accordance with OJK
c. Mr. R. Widyo Pramono as Independent Commissioner Board of Commissioners
d. Mr. Zulnahar Usman as Independent Commissioner Decree Number 15/
e. Mr. Indra Utoyo as Director of Digital and Information Technology KDK.03/2022, OJK Board
f. Ms. Handayani as Consumer Business Director of Commissioners Decree
Each Member of the Board of Commissioners and Directors was Number 27/KDK.03/2022 ,
appointed based on the 2017 Extraordinary GMS Decision, 2016 OJK Board of Commissioners
Annual GMS Decision, 2019 Annual GMS Decision, 2019 Annual GMS Decree Number 28/
Decision, 2016 Annual GMS Decision and 2016 Extraordinary GMS KDK.03/2022, and OJK Board
Decision 2017. Dismissal of Members of the Board of Commissioners of Commissioners Decree
and Directors was effective from the closing of the Meeting with Number 29/KDK.03/2022.
thanks for the contribution of energy and thoughts given while
serving as Members of the Board of Commissioners and Directors of
the Company.
2. Transfering the assignment. Arga Mahanana Nugraha, who was
appointed based on the 2021 Extraordinary GMS, originally as the
Company’s Director of Network and Services, became the Company’s
Director of Digital and Information Technology. Thus, the term of
office of the Director concerned continues with the remaining term of
office in accordance with the GMS Decision on his appointment until
the closing of the 5th Annual GMS since his appointment by taking
into account the laws and regulations in the Capital Market sector
and without reducing the right of the GMS to dismiss him at any time.
3. Appointing the following names as Members of the Company’s Board
of Commissioners and Directors:
a. Ms. Rofikoh Rokhim as Deputy President Commissioner/
Independent Commissioner
b. Mr. Plenary Poerwoko Sugarda as Independent Commissioner
c. Mr. Agus Riswanto as Independent Commissioner
d. Ms. Nurmaria Sarosa as Independent Commissioner
e. Ms. Handayani as Consumer Business Director
f. Mr. Andrijanto as Director of Network and Services
4. The term of office of the members of the Board of Commissioners
and Directors appointed in number 3 ends until the closing of the 5th
Annual GMS since their appointment, taking into account the laws
and regulations in the Capital Market sector and without reducing the
right of the GMS to dismiss them at any time.
5. With the dismissal, transfer of duties and appointment, the
composition of the Company’s Board of Commissioners and Directors
became as follows:
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 481
Page 43
Realization Reason Not yet
Resolutions Realization in 2022
in 2023 Realized
Board of Commissioners
No Name Position
1 Kartika Wirjoatmodjo President Commissioner
Vice President Commissioner/
2 Rofikoh Rokhim
Independent Commissioner
3 Hadiyanto Commissioner
4 Rabin Indrajad Hattari Commissioner
5 Hendrikus Ivo Independent Commissioner
6 Dwi Ria Latifa Independent Commissioner
7 Heri Sunaryadi Independent Commissioner
Paripurna Poerwoko
8 Independent Commissioner
Sugarda*
9 Agus Riswanto* Independent Commissioner
10 Nurmaria Sarosa* Independent Commissioner
Board of Directors
No Position Name
1 President director Sunarso
2 Vice director Catur Budi Harto
Director of
3 Handayani
Consumer Business
Director of Micro
4 Supari
Business
Director of
5 Ahmad Solichin Lutfiyanto
Compliance
Director of
Wholesale and
6 Agus Noorsanto
Institutional
Business
Director of Risk
7 Agus Sudiarto
Management
Director of Human
8 Agus Winardono
Capital
Director of Small
9 and Medium Amam Sukriyanto
Businesses
10 Director of Finance Viviana Dyah Ayu R.K.
Director of Digital
11 and Information Arga Mahanana Nugraha
Technology
Director of
12 Networks and Andrijanto*
Services
Information:
*) Members of the Board of Commissioners and Directors could only
carry out their duties and functions in their positions if they had
received approval from the Capability and Proper Test from the
Financial Services Authority.
PT Bank Rakyat Indonesia (Persero) Tbk.
482 Annual Report 2023
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Corporate
Governance
Realization Reason Not yet
Resolutions Realization in 2022
in 2023 Realized
6. The newly appointed members of the Board of Commissioners and
Directors in number 3 can only carry out their duties and functions in
their positions after obtaining approval from the Financial Services
Authority for the Fit & Proper Test and complying with the provisions
of statutory regulations. - valid invitation. In the event that a Member
of the Board of Commissioners and Directors of the Company is later
declared not approved as a Member of the Board of Commissioners
and Directors in the Fit & Proper Test by the OJK, then the person
concerned will be honorably dismissed from the date the decision on
the results of the OJK Fit & Proper Test is determined.
7. Newly appointed members of the Board of Commissioners and
Directors in number 3 who are still serving in other positions which
are prohibited by statutory regulations from holding concurrent
positions as Members of the Board of Commissioners and Directors of
State-Owned Enterprises, then the person concerned must resign or
be dismissed from their position.
8. Grant power and authority to the Company’s Directors with the
right of substitution to carry out all necessary actions related to the
decisions on this Meeting Agenda in accordance with applicable laws
and regulations, including to declare in a separate Notarial Deed and
notify the composition of the Company’s Management to the Ministry
of Law and Human Rights, and ask the OJK to carry out a Fit & Proper
Test on members of the Board of Commissioners and Directors in
accordance with the applicable laws and regulations.
Granting power and authority to the Company’s Directors with the
right of substitution to declare all decisions of this Meeting in the form
of a Notarial Deed, as well as appear before a Notary or authorized
official and make necessary adjustments and improvements if
required by the authorized party, for the purposes of implementing
the contents of the Meeting’s decisions.
Thus, there are no decisions from the 2022 Annual GMS that have not been realized in 2023.
Board of Directors
Duties and Responsibilities of the Board of directors including their families within the Bank and in other
Directors companies.
5. Consult the lending facility above a certain amount to
Following the Articles of Association, the Board of Directors the Board of Commissioners by referring to the prevailing
is collegially responsible for managing the Company and provisions.
representing the Company in and out of court matters. The 6. Submit an Annual Report following the review by the Board
Board of Directors is obliged to prioritize the Company’s of Commissioners within a period of no later than 5 (five)
interests following the aims and objectives of the Company while months after the ending of fiscal year to the General Meeting
still complying with the provisions of the applicable laws and of Shareholders for approval..
regulations, the Articles of Association, and the resolutions of
the GMS. Responsibilities in Accounting and Annual Report
1. Conduct and maintain the Bank’s books and administration
Responsibilities to the Board of Commissioners and Shareholders in accordance with the prevailing practices of the company.
1. Implementing the GMS resolutions. 2. Ensure the Bank’s accounting system is in accordance
2. Prepare the Corporate LongTerm Plan, Bank Business Plan, with financial accounting standards and internal control
Work Plan and Budget and other work plans and changes to principles, particularly in terms of financial management,
be submitted for approval from the Board of Commissioners recording, retention and control.
3. Conduct the GMS based on a written request from one or 3. Prepare Annual Report and Periodic Financial Report.
more shareholders representing at least 1/10 (one ten) of
the total shares issued with valid voting rights. Responsibilities on Risk Management
4. Prepare and maintain a shareholders registry and special 1. Ensure the adequacy of processes and systems to identify,
lists containing shareholdings of the commissioners and assess and control the risks encountered by the Bank.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 483
Page 45
2. Monitor and valuate the existence of a sound management Board of Directors Tenures
process to assess the adequacy of risk management system
and internal control, financial reporting and compliance. The members of the Board of Director are appointed for a specific
3. Ensure the existence of an effective control system to ensure term determined by the shareholders at the General Meeting of
the reliability and integrity of information, compliance with Shareholders. Their term of office ends at the close of the fifth
applicable policies, procedures, rules and laws, safeguards of Annual GMS after their appointment, which should not exceed
the Bank’s assets, the efficient use of economic resources, five years in accordance with the laws in the Capital Market
and the achievement of defined objectives and targets for sector. However, the GMS has the right to dismiss them before
operations. their term of office ends. After their term of office ends, the
members of the Board of Director may be reappointed for one
Responsibilities on Organization more term by the GMS
Create an organizational structure, tasks and assign clear Board of Directors Criterias
responsibilities, including management appointments.
The criteria for the Board of Directors of BRI had met the
Rights and Authority of The Board of requirements as stipulated in the Financial Services Authority
Directors Regulation No. 33/POJK.04/2014 concerning the Board of
Directors and Board of Commissioners of Issuers or Public
Dalam menjalankan tugas dan tanggungjawabnya, Direksi In Companies, , OJK Regulation Number 17/POJK.03/2023
carrying out their duties and responsibilities, the Board of concerning Implementation of Governance for Commercial
Directors has the following authorities as stipulated in the Banks, Minister of SOE Regulation No.PER-11/MBU/07/2021
Company’s Articles of Association: concerning Requirements, Procedures for Appointment and
1. Establish Policies in accordance with the management of the Dismissal of Members of the Board of Directors of State-Owned
Company. Enterprises as well as other applicable provisions.
2. Arrange the delegation of authority of the Board of Directors
to represent the Company inside and outside the court to General Qualifications
one or several members of the Board of Directors specifically 1. An individual who is capable of carrying out legal actions.
appointed for such purpose, or to a personnel and/ or other 2. Within 5 (five) years prior to his appointment and during his
entity. tenure, never:
3. Administer the regulations on the Company’s manpower, a. Declared bankrupt;
including determining salaries, pensions or benefits and b. Become a member of the Board of Directors or a member
other income for the Company’s employees pursuant to the of the Board of Commissioners who is found guilty of
prevailing laws and regulations. causing a company to be declared bankrupt; or
4. Appoint and discharge the Company’s employees pursuant c. Sentenced for committing a crime that is detrimental to
to the Company’s manpower regulations and prevailing laws state finances and/or related to the financial sector.
and regulations. 3. Has integrity, dedication, and understanding on the company
5. Appoint and discharge the Corporate Secretary. management issues that is related to one of the management
6. Write-off bad loans hereinafter reported to the Board of functions, has adequate knowledge in banking, and able to
Commissioners. provide adequate time to carry out their duties.
7. Not to recollect interest receivables, penalties, costs and 4. Does not hold concurrent position as:
other receivables besides the basis in order to pay off the a. Member of the Board of Directors of SOEs, Regional
Company’s receivables. owned enterprises, or private enterprises;
8. Take or perform all other actions and deeds with regard to b. Member of the Board of Commissioners/ Supervisory
the management and ownership of the Company’s assets, Board of the SOE;
bind the Company to other parties and/or bind other parties c. Structural and functional positions in the central or local
to the Company, and representing the Company inside and government institutions;
outside the court with respect to all matters and in all events, d. Member in the structure of political party and or
with the limitations as provided in the laws and regulations, legislative candidate/member and or candidate of head/
the Articles of Association and/or the Resolutions of the deputy head of region and or
GMS. e. Other positions that may inflict conflict of interests and/
or other positions pursuant to the prevailing laws and
regulations.
5. Do not have any family ties with members of the Bank’s
Board of Directors and/or Board of Commissioners up to the
third degree, either vertically or horizontally, including family
ties resulted from marriage.
PT Bank Rakyat Indonesia (Persero) Tbk.
484 Annual Report 2023
Page 46
Corporate
Governance
Fulfillment of SEOJK No. 39/SEOJK.03/2016 April 24, 2020. The BOD Board Charter contains work rules and
Obtained a pass predicate in the fit and proper test conducted guidance of the Board of Directors in performing their respective
by the financial services authority (formerly Bank Indonesia). duties aligned with the vision and mission to be achieved by the
Fulfillment of Circular Letter of the Financial Services Authority Company. The BOD Board Charter contains among others.
Number 39/SEOJK.03/2016 concerning Fit and Proper Test for
Prospective Controlling Shareholders, Candidates for Members of The Board of Directors charter contains:
the Board of Directors, and Candidates for Members of the Bank’s 1. General provisions for the positions of members of the Board
Board of Commissioners. Members of the Board of Directors are of Directors
required to have adequate knowledge in banking relevant to their 2. Duties and responsibilities of the Board of Directors
position, experience, and expertise in banking and/or finance and 3. Authority and obligations of the Board of Directors
the ability to carry out strategic management in the context of 4. Company values
developing a soundbank. 5. Board of Directors’ work ethic
6. Board of Directors working hours
Integrity Requirements 7. Board of Directors Meeting
To meet the integrity requirements, candidates for members of 8. Membership Structure of the Board of Directors
the Board of Directors are required to have: 9. Reporting and Accountability of the Board of Directors
1. Good morale and characters.
2. Commitment to comply with prevailing laws and regulations. Board of Directors Duties
3. High commitment to develop sound bank operations.
4. Not included in the list did not pass. Sesuai dengan Surat Keputusan NOKEP: 1633-DIR/PPM/08/2023
tentang Penetapan Deskripsi Jabatan Direksi dan Senior Executive
Board of Directors’ Working Guidelines and Vice President (SEVP) PT Bank Rakyat Indonesia (Persero) Tbk.
Procedures (Board Charter) yang ditetapkan pada tanggal 1 Agustus 2023, pembidangan
tugas Direksi adalah sebagai berikut:
BRI Board of Directors has in place the BOD Board Charter,
based on the Decree Nokep B.299-DIR/SKP/04/2020 dated
Table of Duties of Directors
Name Position Task field
Sunarso President director Carrying out internal duties and authority:
a. Directing the Company’s strategy and work plans.
b. Leading all Directorates and Sub Directorates responsible for the management of the
Company.
c. Achievement of Company targets.
In accordance with statutory regulations, the Articles of Association and/or Decisions of
the General Meeting of Shareholders to ensure that the Company’s business and activities
are carried out in accordance with the Company’s objectives.
Catur Budi Harto Vice Director Carrying out internal duties and authority:
a. Directing the Company’s strategy and work plans.
b. Leading all Directorates and Sub Directorates responsible for the management of the
Company.
c. Achievement of Company targets.
In accordance with statutory regulations, the Articles of Association and/or Decisions of
the General Meeting of Shareholders to ensure that the Company’s business and activities
are carried out in accordance with the Company’s objectives.
Viviana Dyah Ayu Retno Direktur Keuangan Carrying out internal duties and authority:
a. Achievement of Company targets in Management Contracts.
b. Preparation and implementation of strategies and development of the Company &
Finance Directorate as well as the Change Management & Transformation Office Sub-
Directorate.
c. Achievement of targets for the Finance Directorate and Change Management &
Transformation Office Sub-Directorate.
d. Subsidiary Company business development (according to assignments stipulated in
separate provisions).
e. Coaching the performance of the Regional Office (according to assignments determined
in separate provisions).
f. Organizational Management of Directorates, Sub Directorates and collaboration with
related stakeholders.
In accordance with statutory regulations, the Articles of Association and/or Decisions of
the General Meeting of Shareholders to ensure that the Company’s business and activities
are carried out in accordance with the Company’s objectives.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 485
Page 47
Name Position Task field
Agus Noorsanto Director of Wholesale and Carrying out internal duties and authority:
Institutional Business
a. Achievement of Company targets in Management Contracts.
b. Preparation and implementation of strategies and development of the Wholesale &
Institutional Business Directorate and the Treasury & Global Services Business Sub-
Directorate.
c. Achievement of wholesale and institutional business targets as well as treasury and
global services business.
d. Subsidiary Company business development (according to assignments stipulated in
separate provisions).
e. Coaching the performance of the Regional Office (according to assignments determined
in separate provisions).
f. Organizational Management of Directorates, Sub-Directorates and collaboration with
related stakeholders.
In accordance with statutory regulations, the Articles of Association and/or Decisions of
the General Meeting of Shareholders to ensure that the Company’s business and activities
are carried out in accordance with the Company’s objectives.
Supari Director of Micro Business Carrying out internal duties and authority:
a. Achievement of Company targets in Management Contracts.
b. Preparation and implementation of strategies and development of the Micro Business
Directorate and Ultra Micro Business Sub-Directorate.
c. Achievement of micro and ultra-micro business targets (including BRILink business,
business incubation and implementation and distribution of Government Programs).
d. Subsidiary Company business development (according to assignments stipulated in
separate provisions).
e. Coaching the performance of the Regional Office (according to assignments determined
in separate provisions).
f. Organizational Management of Directorates, Sub Directorates and collaboration with
related stakeholders.
In accordance with statutory regulations, the Articles of Association and/or Decisions of
the General Meeting of Shareholders to ensure that the Company’s business and activities
are carried out in accordance with the Company’s objectives.
Agus Sudiarto Director of Risk Carrying out internal duties and authority:
Management
a. Achievement of Company targets in Management Contracts.
b. Preparation and implementation of strategies and development of the Small & Medium
Business Directorate and Commercial Business Sub-Directorate.
c. Achievement of targets for small businesses (including Small KUR), medium businesses,
value chains and commercial businesses.
d. Subsidiary Company business development (according to assignments stipulated in
separate provisions).
e. Coaching the performance of the Regional Office (according to assignments determined
in separate provisions).
f. Organizational Management of Directorates, Sub Directorates and collaboration with
related stakeholders.
In accordance with statutory regulations, the Articles of Association and/or Decisions of
the General Meeting of Shareholders to ensure that the Company’s business and activities
are carried out in accordance with the Company’s objectives.
Arga Mahanana Nugraha Director of Digital and Carrying out internal duties and authority:
Information Technology
a. Achievement of Company targets in Management Contracts.
b. Preparation and implementation of strategies and development of the Digital &
Information Technology Directorate and Operations Sub-Directorate.
c. Achievement of targets for the Digital & Information Technology Directorate and
Operations Sub-Directorate.
d. Subsidiary Company business development (according to assignments stipulated in
separate provisions).
e. Coaching the performance of the Regional Office (according to assignments determined
in separate provisions).
f. Organizational Management of Directorates, Sub Directorates and collaboration with
related stakeholders.
In accordance with statutory regulations, the Articles of Association and/or Decisions of
the Company’s Executive Board Meeting to ensure the Company’s business and activities
are carried out in accordance with the Company’s objectives.
PT Bank Rakyat Indonesia (Persero) Tbk.
486 Annual Report 2023
Page 48
Corporate
Governance
Name Position Task field
Ahmad Solichin Lutfiyanto Director of Compliance Carrying out internal duties and authority:
a. Achievement of Company targets in Management Contracts.
b. Preparation and implementation of strategies and development of the Compliance
Directorate.
c. Achievement of Compliance Directorate targets.
d. Coaching the performance of the Regional Office (according to assignments determined
in separate provisions).
e. Directorate Organizational Management and collaboration with related stakeholders.
In accordance with statutory regulations, the Articles of Association and/or Decisions of
the General Meeting of Shareholders to ensure that the Company’s business and activities
are carried out in accordance with the Company’s objectives.
Handayani Director of Consumer Carrying out internal duties and authority:
Business a. Achievement of Company targets in Management Contracts.
b. Preparation and implementation of strategies and development of the Consumer
Business Directorate.
c. Achievement of consumer business targets.
d. Subsidiary Company business development (according to assignments stipulated in
separate provisions).
e. Coaching the performance of the Regional Office (according to assignments determined
in separate provisions).
f. Directorate Organizational Management and collaboration with related stakeholders.
In accordance with statutory regulations, the Articles of Association and/or Decisions of
the General Meeting of Shareholders to ensure that the Company’s business and activities
are carried out in accordance with the Company’s objectives.
Agus Winardono Director of Human Capital Carrying out internal duties and authority:
1. Achievement of Company targets in Management Contracts.
2. Preparation and implementation of strategies and development of the Human Capital
Directorate and Human Capital Strategy Sub-Directorate.
3. Achievement of targets for the Human Capital Directorate and Human Capital Strategy
Sub-Directorate.
4. Subsidiary Company business development (according to assignments stipulated in
separate provisions).
5. Coaching the performance of the Regional Office (according to assignments determined
in separate provisions).
6. Organizational Management of Directorates, Sub Directorates and collaboration with
related stakeholders.
In accordance with statutory regulations, the Articles of Association and/or Resolutions of
the General Meeting of Shareholders to ensure that the Company’s business and activities
are carried out in accordance with the Company’s objectives.
Andrijanto Director of Networks and Carrying out internal duties and authority:
Services a. Achievement of Company targets in Management Contracts.
b. Preparation and implementation of strategies and development of the Network &
Services Directorate.
c. Achievement of fund business targets, retail payment business, network and service
targets.
d. Subsidiary Company business development (according to assignments stipulated in
separate provisions).
e. Coaching the performance of the Regional Office (according to assignments determined
in separate provisions).
f. Directorate Organizational Management and collaboration with related stakeholders.
In accordance with statutory regulations, the Articles of Association and/or Decisions of
the General Meeting of Shareholders to ensure that the Company’s business and activities
are carried out in accordance with the Company’s objectives.
Amam Sukriyanto Director of Small and Carrying out internal duties and authority:
Medium Businesses a. Achievement of Company targets in Management Contracts.
b. Preparation and implementation of strategies and development of the Small & Medium
Business Directorate and Commercial Business Sub-Directorate.
c. Achievement of targets for small businesses (including Small KUR), medium businesses,
value chains and commercial businesses.
d. Subsidiary Company business development (according to assignments stipulated in
separate provisions).
e. Coaching the performance of the Regional Office (according to assignments determined
in separate provisions).
f. Organizational Management of Directorates, Sub Directorates and collaboration with
related stakeholders.
In accordance with statutory regulations, the Articles of Association and/or Decisions of
the General Meeting of Shareholders to ensure that the Company’s business and activities
are carried out in accordance with the Company’s objectives.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 487
Page 49
Policy of Concurrent Position of Board of Directors
Board of Directors are prohibited from holding concurrent positions as described below, namely:
1. Members of the Board of Directors in State-Owned 3. Other Structural and functional positions in central and/or
Enterprises, Regional-Owned Enterprises, private-owned regional government agencies/institutions.
enterprises. 4. Political party administrators and/or legislative candidates/
2. Member of the Board of Commissioners/Supervisory Board of members and/or regional head/deputy regional heads.
State-Owned Enterprises. 5. Other positions that may cause conflicts of interest and/or
other positions following the applicable laws and regulations.
Table of Concurrent Position of Board of Directors
Position in Other Company name/
Name Position
Companies/Agencies Other Agencies
Sunarso President Director - -
Catur Budi Harto Vice Director - -
Viviana Dyah Ayu Retno Director of Finance - -
Agus Noorsanto Director of Wholesale & Institutional Business - -
Supari Director of Micro Business - -
Amam Sukriyanto Director of Small and Medium Businesses - -
Arga Mahanana Nugraha Director of Digital and Information Technology - -
Ahmad Solichin Lutfiyanto Director of Compliance - -
Agus Sudiarto Director of Risk Management - -
Handayani Director of Consumer Business - -
Agus Winardono Director of Human Capital - -
Andrijanto Director of Networks and Services - -
Board of Directors Conflict of Interest Board of Directors Meetings
Management
Board of Directors Meetings Policy
Members of the Board of Directors are prohibited from using
the Company for personal, family, and/or other party interests The Board of Directors meeting policies that have been regulated
that may harm or reduce the profits and the reputation of the in the Board of Directors Work Guidelines are:
Company and its subsidiaries. In addition, members of the Board
of Directors are prohibited from taking and/or receiving personal Time and place
benefits, either directly or indirectly, in the Company’s activities 1. The Board of Directors is required to hold regular Board of
other than remuneration/income (salary/honorarium, facilities, Directors meetings at least 1 (one) time every month. In
and allowances) and bonuses determined following applicable addition to meetings of the Board of Directors, together
regulations. Members of the Company’s Board of Directors who with the Board of Commissioners, the Board of Directors
have a conflict of interest in the Company’s transactions and/or periodically at least 1 (one) time in 4 (four) months must hold
corporate actions are required to declare a conflict of interest a meeting with the Board of Commissioners.
and cannot be included in the decision-making process regarding 2. Meetings in principle are held on certain days in the current
the transaction and/or corporate action. Any transaction that month. Meetings can be scheduled on another day if:
contains a conflict of interest must first obtain approval from a. It is deemed necessary by 1 (one) or more members of
independent shareholders before the transaction is carried out. the Board of Directors.
In 2023, there will be no BRI transactions or corporate actions b. At the written request of 1 (one) person or more members
that contain conflicts of interest and are carried out by the Board of the Board of Commissioners.
of Directors.
PT Bank Rakyat Indonesia (Persero) Tbk.
488 Annual Report 2023
Page 50
Corporate
Governance
c. Meetings may be held at the Company’s domicile or 4. Each member of the Board of Directors and/or Board of
in other places within the territory of the Republic of Commissioners had the right to cast 1 (one) vote and an
Indonesia or where the Company conducts business additional 1 (one) vote for the member of the Board of
activities. Based on specific considerations, meetings Directors and/or Board of Commissioners that he/she legally
can be held through conferences (via electronic media, represented in the meeting.
including teleconferencing media, video conferences or 5. In the event that there is a proposal with more than 2 (two)
other electronic media facilities). alternative decisions and the voting results have not obtained
3. The Board of Directors is obliged to schedule meetings for more than ½ (one half) of the votes for 1 (one) alternative
the following year before the end of the financial year with decision, then a re-vote will be carried out for 2 (two)
an agenda adjusted to the Management Calendar. The alternative decisions with the total majority of votes, so that
scheduling of the meeting is determined at the Board of more than 2/3 (two thirds) of the valid votes cast at the Board
Directors Meeting. of Directors Meeting are obtained in agreement.
6. A blank vote (abstain) is deemed to approve the proposal
Meeting Agenda and Materials submitted at the meeting. Invalid votes are considered non-
Proposed agendas and meeting materials for the Board of existent and are not counted in determining the number of
Directors are submitted no later than 5 (five) working days before votes cast at the meeting.
the meeting is held. Apart from the scheduled meetings, meeting 7. Voting regarding individuals is carried out using a closed ballot
materials are submitted no later than before the meeting is held. without a signature, while voting regarding other matters
is carried out verbally, unless the chairman of the meeting
Meeting Invitation determines otherwise without any objection based on the
1. The summons for the meeting shall be delivered directly majority vote of the members of the Board of Directors and/or
to each meeting participant in writing by letter and/or Board of Commissioners present.
electronic mail and/or digital message and/or other means 8. Every member of the Board of Directors and/or Board of
with adequate receipts. Commissioners who personally in any way, directly or indirectly,
2. The summons for the meeting shall include the agenda, has an interest in a transaction or contract, whether existing
presenters, date, time, and place of the meeting. or future, with the Company being one of the parties, must
3. Submitted at least 5 (five) working days before the Board state the nature of the interest in the meeting. Therefore,
of Directors meeting is held, without taking into account the member of the Board of Directors and/or the Board of
the date of the summons and the date of the meeting, or a Commissioners concerned is not entitled to vote on matters
shorter period if the situation is urgent. related to the transaction or contract.
Quorum and Decision Making Meeting Minutes
1. The meeting is legal and has the right to make binding 1. The meeting results must be stated in the Minutes of
decisions if it is attended and/or represented by more than 2/3 Meeting, which is valid evidence for members of the Board of
(two-thirds) of the total members of the Company’s Board of Directors regarding the decisions taken.
Directors 2. Minutes of the meeting must at least include:
2. Board of Directors meetings are chaired by the President a. Place, date, and time the meeting was held.
Director. If the President Director is absent or unable to attend, b. Agenda discussed.
the Deputy President Director will chair the Board of Directors c. Attendance list signed by meeting participants.
Meeting. d. The length of the meeting.
3. In the event that deliberation to reach a consensus is not e. Decision was taken.
reached, then the decision is taken by voting based on the f. Matters discussed, including statements of disapproval
affirmative votes of at least 2/3 (two thirds) of the number of and/or objection (dissenting opinion) along with the
valid votes cast at the Board of Directors Meeting. If the voting reasons, if any.
results do not reach at least 2/3 (two thirds), then the Board of 3. The Company documents minutes of the meeting.
Directors Meeting does not make a decision on the agenda.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 489
Page 51
Board of Directors Meeting Plan
The Board of Directors is obliged to hold regular Board of Directors Meetings at least 1 (one) time every month. The Board of Directors
Meeting schedule is scheduled to be held every Monday. Board of Directors meetings can be scheduled on other days if deemed necessary.
The regular Board of Directors Meeting agenda determined by the Board of Directors in 2024 is as follows.
No. 2024 Meeting Agenda Time
1 Performance Evaluation and Reporting for the 2023 Financial Year 2nd week of January 2024
2 Performance Evaluation Quarter I Tahun 2024 1st week of April 2024
3 Performance Evaluation Quarter II Tahun 2024 1st week of July 2024
4 Performance Evaluation Quarter III Tahun 2024 2nd week of October 2024
5 Performance Evaluation Quarter IV Tahun 2024 2nd week of January 2025
6 Evaluation and plan for Revision of Bank Business Plan 2024-2026 2nd week of June 2024
7 Company Work Plan and Budget for 2025 4th week of October 2024
Operational activities and company decisions that require approval
8 At least once a month in 2024
through the Board of Directors Meeting
Agenda, Dates and Participants of The Board of Directors’ Meetings
Throughout 2023, the agenda, dates and participants of the Board of Directors Meetings are as follows.
Table of Board of Directors Meetings
Attendance List of Directors
No . Date Agenda Present Total Quorum
Dir. Dir Dir Dir Dir Dir Dir
CEO Wadirut
MR HC Keu HBL Ritmen TIO MIK DirJaLan DirKep DirKons
1 January 2, • Personal Data 0 1 1 1 1 1 1 1 1 1 1 1 11 12 91,67%
2023 Protection
Readiness
Agenda
• Preparation for
the 2023 Annual
General Meeting
of Shareholders
2 January 9, • Governance 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100%
2023 Policy and
Procedure
• Updated Figures
December 31,
2022 and Audit
Progress Report
3 January • Update on 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100%
11, 2023 Corporate Act
Plan
4 January • Update on 1 1 1 1 1 1 0 1 1 1 1 1 11 12 91,67%
16, 2023 Stock-Based
Compensation
Program Plan
• BRI Employee
Communication
Framework
PT Bank Rakyat Indonesia (Persero) Tbk.
490 Annual Report 2023
Page 52
Corporate
Governance
Attendance List of Directors
No . Date Agenda Present Total Quorum
Dir. Dir Dir Dir Dir Dir Dir
CEO Wadirut
MR HC Keu HBL Ritmen TIO MIK DirJaLan DirKep DirKons
5 January • Buyback Plan 1 1 1 1 1 1 1 1 1 1 1 0 11 12 91,67%
25, 2023 • Performance
Evaluation
Method
• Changes to
the Minimum
Statutory
Reserve
Incentive
Provisions and
Export Proceeds
Foreign
Exchange
• MSME Business
Index Q-4 2022
6 January • BRIFIRST project 1 1 1 0 0 1 1 1 1 1 1 1 12 12 83,33%
30, 2023 update
• Subsidiary
Company Annual
GMS Plan
7 February 6, • Analyst Meeting 1 1 0 1 1 1 1 1 1 1 1 1 11 12 91,67%
2023 & Press
Conference
Financial
Performance QW
IV
• Motivation
Bonus
• Appointed Bank
Term Deposit
in Foreign
Currency for
Export Proceeds
8 February • Update on the 1 1 0 1 1 1 1 1 1 1 1 1 11 12 91,67%
13, 2023 2023 AGMS and
Dividend Payout
for the 2022
Financial Year
• BRI Overseas
Education Plan
• 2022 SIPK
Report and
Proposed 2023
SIPK Provisions
9 February • 2023 OHC 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100,00%
20, 2023 Allocation
Review
• BRI Sub Debt
Issuance Plan
2023
• RCEO and RCA
Bonus Pool
Distribution
10 February • Strategic 1 0 1 1 1 1 1 1 1 1 1 1 11 12 91,67%
27, 2023 Initiative
Portfolio
• Retail Banking
Strengthening
Plan
• Uker
Performance
Assessment
Matrix 2023
11 March 6, ˆ• SIPK Ceremonial 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100,00%
2023 Update March 8,
2023
• BRI Excellence
Award
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 491
Page 53
Attendance List of Directors
No . Date Agenda Present Total Quorum
Dir. Dir Dir Dir Dir Dir Dir
CEO Wadirut
MR HC Keu HBL Ritmen TIO MIK DirJaLan DirKep DirKons
12 March 20, • Update Central 0 1 1 1 1 1 1 0 1 1 1 1 10 12 83,33%
2023 Counterparty
Interest
Rate and
Exchange Rate
Transactions
(CCP SBNT)
• Retail Fund
Growth Strategy
• Inquiry into
Dukcapil and
Migration of
NPWP to NIK
• BRI Overseas
Education Plan
13 March 27, • Wholesale 1 1 1 1 0 1 1 1 1 1 1 0 10 12 83,33%
2023 Business
Overview
• Progress of
SME Segment
Transformation,
Value Chain and
Asset Growth
Enabler
14 April 3, • Micro Fund 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100,00%
2023 Strategy
• Homecoming
Program with
BRI
• Progress
Strategic
Workforce
Planning
a. Review
Individual
Performance
Evaluation
Process;
b. Employee
Engagement
Survey
Report 2022
• Discussion of
Premium/IJP/
CNP & Credit
Insurance
Subrogation
15 April 10, • BRI consumer 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100,00%
2023 business
overview
• Progress
Transformation
Network
• Update on TCFD
implementation
plan (Task Force
on Climate-
related Financial
Disclosure)
• Evaluation
of the 2022
Corporate Plan
PT Bank Rakyat Indonesia (Persero) Tbk.
492 Annual Report 2023
Page 54
Corporate
Governance
Attendance List of Directors
No . Date Agenda Present Total Quorum
Dir. Dir Dir Dir Dir Dir Dir
CEO Wadirut
MR HC Keu HBL Ritmen TIO MIK DirJaLan DirKep DirKons
16 April 17, • Analyst Meeting 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100,00%
2023 & Press
Conference
Q1 Financial
Performance
• Submission of
Q1 2023 MSME
Business Index
Survey Results
• BRI Museum
Revamping Plan
17 May 2, • Presentation of 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100,00%
2023 ICOFR Phase 1
Implementation
Results
• New Solution for
10T
• Implementation
of the 2022
BRI Excellence
Award
18 May 8, • Discussion of 1 1 1 1 1 1 1 0 1 1 1 1 11 12 91,67%
2023 the 2023 BRI
Management
Contract
• 2022 Bonus
Pool Distribution
Analysis Report
• Competency
Based Increase
in 2023
19 May 15, • BRI’s Role in 1 1 1 1 0 1 1 1 1 1 1 1 11 12 91,67%
2023 Supporting the
Implementation
of Monetary
Policy Through
Financial Market
Deepening
• Journey of
Synergy
Governance
of BRI Group
Policies and
Procedures
• Corporate Loan
Update
20 May 22, • Brilliantpreneur 0 1 1 1 1 1 1 1 1 1 1 1 11 12 91,67%
2023 in 2023
• Simpedes Folk
Festival in 2023
21 May 29, • Change of Name 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100%
2023 Danareksa
Investment
Management
• Evaluation of
the Branch Head
Development
Program
22 June 5, • Update Progress 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100,00%
2023 Internal Audit
Flash Report
• Journey
Operation Risk
• Corporate Title
Evaluation
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 493
Page 55
Attendance List of Directors
No . Date Agenda Present Total Quorum
Dir. Dir Dir Dir Dir Dir Dir
CEO Wadirut
MR HC Keu HBL Ritmen TIO MIK DirJaLan DirKep DirKons
23 June 12, • Harnessing 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100%
2023 Disruption Our
IT Vision for The
Future
• Human Capital
Strategic Issues
and Responses
• Savings
Prognosis (Micro
and Retail) until
June 2023 and
December 2023;
24 June 19, • Strategic Issues 1 1 1 1 1 0 1 1 1 1 1 1 11 12 91,67%
2023 Micro Business
Directorate
• Corporate
Secretary
Division Update
a. BRI Liga 1
Sponsorship
2023 - 2024
b. BRI 128th
Anniversary
Logo Design
• Updated
Revision of
Company Work
and Budget Plan
2023 and Bank
Bussiness Plan
2023-2025
• Corporate Action
of BRI Subsidiary
Companies
• 2023 NPL
and CKPN
projections
25 June 26, • Strategic Issues 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100%
2023 & Compliance
Directorate
Response
• BRILLIANT
Group
Leadership
Forum 2023
• BRI 128th
Anniversary logo
• Update
Corporate
Action Plan
26 July 3, • BRI Server 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100,00%
2023 Switch Over
Report
• BRIBRAIN:
Harnessing AI
for Innovation
and Growth
• Metro
Branch Office
Implementation
Update
PT Bank Rakyat Indonesia (Persero) Tbk.
494 Annual Report 2023
Page 56
Corporate
Governance
Attendance List of Directors
No . Date Agenda Present Total Quorum
Dir. Dir Dir Dir Dir Dir Dir
CEO Wadirut
MR HC Keu HBL Ritmen TIO MIK DirJaLan DirKep DirKons
27 July 10, • Giro Prognosis 1 1 1 1 1 0 1 1 1 1 1 0 10 12 83,33%
2023 End of 2023
• BRI Events
Calendar Plan
2024
28 July 17, • Update on 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100%
2023 Subsidiary
Company
Corporate
Action Plans
• E-Channel
Platform Project
Update
29 July 24, • Strategic Issues 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100%
2023 & Responses
Treasury and
Global Services
• Savings Strategy
• BRIFIRST Project
Update
30 July 31, • Final Check 1 1 1 1 1 1 1 1 0 1 1 0 10 12 83,33%
2023 for KC Metro
Implementation
• Liquidity Update
and PUB Phase 2
Proposal
• DPLK updates
31 August 7, • Progress Limited 1 0 1 1 1 1 0 1 1 1 0 1 9 12 75,00%
2023 Review Financial
Report June
2023
• Changes in
Market Risk RWA
Calculations
• Determination
of the
Director of RO
Management
and Subsidiary
Companies
32 August 14, • Strategic 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100,00%
2023 Issues and
Responses from
the Network
and Services
Directorate
• Submission of
Q2 2023 MSME
Business Index
Survey Results
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 495
Page 57
Attendance List of Directors
No . Date Agenda Present Total Quorum
Dir. Dir Dir Dir Dir Dir Dir
CEO Wadirut
MR HC Keu HBL Ritmen TIO MIK DirJaLan DirKep DirKons
33 August 21, • Strategic Issues 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100,00%
2023 and Responses
from the
Institutional
& Wholesale
Business
Directorate
• Strengthening
Strategic
Planning in the
framework of
Work Program
Priorities
• Analyst Meeting
and Publication
of BRI Financial
Performance
Quarter II 2023
• Update on
Subsidiary
Company
Corporate
Action Plans
34 August 28, • Strategic Issues 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100%
2023 & Responses
Small & Medium
• Credit Insurance
Subrogation
• Press
Conference on
BRI Financial
Performance
Quarter II 2023
35 September • Strategic 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100%
4, 2023 Issues Change
Management &
Transformation
Office
• Update
Corporate
Action Plan
• 2024 Company
Work and
Budget Plan
Posture
36 September • ATM Integration 1 1 0 1 1 1 1 1 1 1 1 1 11 12 91,67%
11, 2023 Project Update
37 September • Strategic Issues 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100,00%
18, 2023 and Internal
Audit Responses
• Strategic Issue
and Response
from the
Consumer
Directorate
• Metro
Branch Office
Implementation
Update
• Discussion of
BRI’s 128th
Anniversary
38 September • Strategic Issue 1 1 1 1 1 1 1 1 1 1 0 1 11 12 91,67%
25, 2023 and Response
from the
Consumer
Directorate
• BRISURF
Improvement
Update
PT Bank Rakyat Indonesia (Persero) Tbk.
496 Annual Report 2023
Page 58
Corporate
Governance
Attendance List of Directors
No . Date Agenda Present Total Quorum
Dir. Dir Dir Dir Dir Dir Dir
CEO Wadirut
MR HC Keu HBL Ritmen TIO MIK DirJaLan DirKep DirKons
39 October 2, • Strategic Issues 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100%
2023 and Responses
from the
Operations
Directorate
• Update on
Subsidiary
Company
Corporate
Action Plans
• Presentation
of Corporate
Governance
Perception Index
2023 material
• LTI 2023 - 2025
• Update on BRI
Anniversary
Activities
• 2023 KUR
Scenario Update
40 October 9, • Revitalization of 1 1 1 1 1 1 1 1 1 0 1 1 11 12 91,67%
2023 the SME Center
to Refocus
Metro Branch
Office Area
Through the
Implementation
of Small
Business Head
(SBH)
• Human Capital
Current Issues
• Follow-up to the
2023 Corporate
Governance
Perception Index
41 October • Update on 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100%
16, 2023 BRI 128th
Anniversary
Activities
• Analyst
Meeting and
Publication of
BRI’s Financial
Performance
for the Third
Quarter of 2023
42 October • Update on 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100,00%
23, 2023 Subsidiary
Company
Corporate
Action Plans
• Interim Dividend
Plan
43 October • PKB Negotiation 1 1 1 1 1 1 1 1 1 1 1 0 11 12 91,67%
30, 2023 Materials
• Internal
Communication
• Indonesian
Money
Market and
Forex Market
Association
(Apuvindo)
• Nugraha Karya
BRILian Village
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 497
Page 59
Attendance List of Directors
No . Date Agenda Present Total Quorum
Dir. Dir Dir Dir Dir Dir Dir
CEO Wadirut
MR HC Keu HBL Ritmen TIO MIK DirJaLan DirKep DirKons
44 November • Update Qlola 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100,00%
6, 2023 Platform
• Product Updates
with the BRI
Brand
• Preparation
for the 2023-
2025 PKB
Negotiations
45 November • Collection 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100,00%
13, 2023 Model ARCI
(Automated
Realtime
Collection)
• Update
on PUMK
Distribution
Policy and
Performance in
2023
• Update on
Subsidiary
Company
Business Model
Development
Plan
46 November • Company Work 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100,00%
20, 2023 and Budget
Plan and Bank
Bussiness Plan
2024-2026
• BRI National
Working Meeting
Update
• Update on
Subsidiary
Company
Corporate
Action Plans
47 November • Evaluation of 1 1 1 1 1 0 0 0 1 1 1 1 9 12 75,00%
27, 2023 Metro Branch
Office
• Strategic
Initiatives
Progress Update
October 2023
• BRI National
Working Meeting
2024
• BRI 2023 Annual
Report Theme
and Design
• Follow-up
Plan for
Implementation
of Minister of
State-Owned
Enterprises
Regulations
regarding
Directors’
facilities
48 December • Update on 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100,00%
4, 2023 Subrogation
Handling
• Review of 2023
External Audit
Results
• Follow-up
Plan for
Implementation
of Minister of
State-Owned
Enterprises
Regulations
regarding
Directors’
and Board of
Commissioners’
facilities
PT Bank Rakyat Indonesia (Persero) Tbk.
498 Annual Report 2023
Page 60
Corporate
Governance
Attendance List of Directors
No . Date Agenda Present Total Quorum
Dir. Dir Dir Dir Dir Dir Dir
CEO Wadirut
MR HC Keu HBL Ritmen TIO MIK DirJaLan DirKep DirKons
49 December • Interim Dividend 1 1 1 0 1 1 1 1 1 1 0 1 10 12 83,33%
11, 2023 Plan for financial
year 2023
• Update Vintage
Analysis Loans
per Segment
• Corporate
Band 1 Bonus
Motivation Plan
• Update on
BRI’s 128th
anniversary
• Subsidiary
Company
Corporate
Action Plan
50 December • Business Process 1 1 1 1 1 1 1 1 1 1 1 1 12 12 100,00%
18, 2023 Architecture
• Initiation of
BRI Business
Development
abroad
51 Desember • BRI Regional 0 1 1 1 0 1 0 1 1 1 1 1 9 12 75,00%
27, 2023 Office Work
Meeting Plan
2024
• BRI Performance
Projections 2023
Joint Board of Directors and Commissioners Meetings
The joint meeting of the Board of Directors and the Board of Commissioners has been presented in the Sub-Chapter Meeting of the Board
of Commissioners with the Board of Directors in the Chapter on Corporate Governance in this Annual Report.
Meeting Frequency and Attendance
Table of Frequency of Attendance of Board of Directors Meetings
Joint Meeting of the Board
Board of Directors
of Directors and the Board of GMS
Meeting
Commissioners
Number and Percentage of Number and Percentage of Number and Percentage of
Name Position Attendance Attendance Attendance
Num- Num- Num-
Number Number Number
ber of Percent- ber of Percent- ber of Percent-
of Atten- of Atten- of Atten-
Meet- age Meet- age Meet- age
dance dance dance
ings ings ings
Sunarso President Director 51 47 92% 10 10 100% 1 1 100%
Catur Budi
Vice Director 51 49 96% 10 9 90% 1 1 100%
Harto
Viviana
Director of
Dyah Ayu 51 48 94% 13 13 100% 1 1 100%
Finance
Retno
Director of
Agus Wholesale &
51 49 96% 10 10 100% 1 1 100%
Noorsanto Institutional
Business
Director of Micro
Supari 51 50 98% 11 11 100% 1 1 100%
Business
Director of Small
Amam
and Medium 51 47 92% 10 9 90% 1 1 100%
Sukriyanto
Businesses
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 499
Page 61
Joint Meeting of the Board
Board of Directors
of Directors and the Board of GMS
Meeting
Commissioners
Number and Percentage of Number and Percentage of Number and Percentage of
Name Position Attendance Attendance Attendance
Num- Num- Num-
Number Number Number
ber of Percent- ber of Percent- ber of Percent-
of Atten- of Atten- of Atten-
Meet- age Meet- age Meet- age
dance dance dance
ings ings ings
Arga Director of Digital
Mahanana and Information 51 48 94% 10 10 100% 1 1 100%
Nugraha Technology
Ahmad
Director of
Solichin 51 48 94% 10 10 100% 1 1 100%
Compliance
Lutfiyanto
Agus Director of Risk
51 48 94% 10 9 90% 1 1 100%
Sudiarto Management
Director of
Handayani Consumer 51 47 92% 10 10 100% 1 1 100%
Business
Agus Director of Human
51 50 98% 13 13 100% 1 1 100%
Winardono Capital
Director of
Andrijanto Networks and 51 50 98% 12 12 100% 1 1 100%
Services
Training and/or Competency Improvement 4. Developing the professional knowledge, competence
of Members of the Board of Directors and leadership abilities of the Directors in line with the
latest developments in the industry and good corporate
Training and/or competency improvement for members of the governance.
Board of Directors had been regulated in the Decree of the 5. Similar to education, introduction and development programs
Board of Directors NOKEP S.43-DIR/SKP/01/2018 concerning for the Board of Directors became an important part of
Orientation and Education Program Policies for the Board of the learning and development process of the Company in
Directors and the Board of Commissioners. The implementation addition to strengthening the structure and strengthening
of the Board of Directors education program aimed to: the governance of the Company.
1. Increasing the insight and knowledge of the Board of Directors
in accordance with their fields and business developments. Education programs are carried out by members of the Board of
2. Increasing relationships and relationships with external Directors at least once a year and/or as needed. The training and
stakeholders. or competency improvement that has been attended by active
3. Supporting the implementation of duties and responsibilities Directors until December 2023 are as follows.
that are supported by knowledge of educational outcomes.
Types of Training and
Implementation Time
Name Position Development Materials Organizer
and Place
Competency / Training
Level 5 Risk Management
Sunarso President Director December 07, 2023 BARa
Certification Refreshment
Gartner Data & Analytics July 31 – August 1, 2023,
Sydney, Australia
Summit Sydney, Australia
Catur Budi Harto Vice Director
Level 5 Risk Management
December 07, 2023 BARa
Certification Refreshment
PT Bank Rakyat Indonesia (Persero) Tbk.
500 Annual Report 2023
Page 62
Corporate
Governance
Types of Training and
Implementation Time
Name Position Development Materials Organizer
and Place
Competency / Training
August 23 – 25, 2023, Berkeley,
Advance Executive Precense Berkeley Haas
California
Viviana Dyah Ayu Communicating Data Through October 25 - December 12,
Director of Finance MIT
Retno Storytelling 2023, Online
Level 5 Risk Management
December 07, 2023 BARa
Certification Refreshment
Leadership in a Technology Imperial College Business
June 19 – 23, 2023, London, UK
Driven World School
Director of Wholesale
Achieving Your Leadership November 13 - 16, 2023, New
Agus Noorsanto & Institutional NYU Stern School of Business
Vision York, US
Business
Level 5 Risk Management
December 07, 2023 BARa
Certification Refreshment
Gartner Data & Analytics July 31 – August 1, 2023,
Sydney, Australia
Summit Sydney, Australia
Director of Micro
Supari
Business
Level 5 Risk Management
December 07, 2023 BARa
Certification Refreshment
Leading Strategic Growth and
June 5 – 9, 2023, New York, US Columbia Business School
Change
Director of Small and
Amam Sukriyanto
Medium Businesses
Level 5 Risk Management
December 07, 2023 BARa
Certification Refreshment
Exploiting Disruption in a Digital
May 7 – 12, 2023, London, UK London Business School
Director of Digital World
Arga Mahanana
and Information
Nugraha
Technology Level 5 Risk Management
December 07, 2023 BARa
Certification Refreshment
Ahmad Solichin Director of High Performance Leadership November 13-17, 2023,
Chicago Booth
Lutfiyanto Compliance Course Chicago, USA
Director of Risk Refreshment Sertifikasi
Agus Sudiarto December 07, 2023 BARa
Management Manajemen Risiko Level 5
Digital Marketing Strategy: June 13 – 15, 2023, New York,
Columbia Business School
Customers, Planning, and ROI US
Director of Consumer
Handayani
Business
Level 5 Risk Management
December 07, 2023 BARa
Certification Refreshment
May 24 – 26, 2023, Montreal,
C2 Montreal 2023 C2 Montreal
Canada
Director of Human
Agus Winardono
Capital
Level 5 Risk Management
December 07, 2023 BARa
Certification Refreshment
B2B Marketing Leaders Forum May 24 – 25, 2023, Sydney,
B2B Marketing Leaders
APAC 2023 Australia
Director of Networks
Andrijanto
and Services
Refreshment Sertifikasi
December 21, 2023 LPPI
Manajemen Risiko Level 5
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 501
Page 63
Orientation Program for New Board of Directors
The orientation program for new Directors was in the form of:
1. Requesting presentations to obtain explanations on various aspects deemed necessary, involving the relevant work units/divisions.
2. Holding meetings with members of the Board of Commissioners/Directors to discuss various current issues in the Company or other
required information.
3. Conducting visits to various business locations of Bank BRI.
4. Requesting data/documents related to the vision and mission of the Company, Bank BRI policies, Medium and long term Strategy
and Plans, performance and finances of Bank BRI.
5. Conducting discussions with the relevant Work Units to obtain explanations on various aspects deemed necessary and provide
feedback to the relevant Work Units.
During 2023 there was no new Directors so there was no implementation of an orientation program for new Directors.
Risk Management Certification
Certification/ Refreshment
Name Position
Certification
Level Publication Year
Institution
Sunarso President director LSPP Level 5 2023
Catur Budi Harto Vice Director LSPP Level 5 2023
Viviana Dyah Ayu Retno Director of Finance LSPP Level 5 2023
Director of Wholesale &
Agus Noorsanto LSPP Level 5 2023
Institutional Business
Supari Director of Micro Business LSPP Level 5 2023
Director of Small and Medium
Amam Sukriyanto LSPP Level 5 2023
Businesses
Director of Digital and Information
Arga Mahanana Nugraha LSPP Level 5 2023
Technology
Ahmad Solichin Lutfiyanto Director of Compliance BSMR Level 5 2020
Agus Sudiarto Director of Risk Management LSPP Level 5 2023
Handayani Director of Consumer Business LSPP Level 5 2023
Agus Winardono Director of Human Capital LSPP Level 5 2023
Andrijanto Director of Networks and Services LSPP Level 5 2023
Decisions and Implementation of Directors’
Duties
During 2023, the Board of Directors carried out the duties and 5. Ensure the adequacy of processes and systems to identify,
responsibilities, including but not limited to: assess and control the risks faced by the Bank.
1. Carry out GMS consisting of 1 (one) Annual GMS. 6. Carry out internal meetings of the Board of Directors and
2. Prepare the Company’s Long Term Plan (RJPP), Bank with related divisions.
Business Plan, Company Work Plan and Budget and other 7. Create organizational structure, tasks and define clear
work plans responsibilities including appointment of management.
3. Prepare Annual Reports and Financial Reports.
4. Ensure that the Bank’s accounting system complies In addition, the decisions of the Board of Directors were decided
with financial accounting standards and internal control through a Committee forum formed by the Board of Directors
principles, especially in terms of financial management, as well as the Board of Directors Meeting Forum reported in
recording, storage and supervision. detail in the 2022 Board of Directors Meeting Sub-Chapter in the
Corporate Governance Chapter of this Annual Report.
PT Bank Rakyat Indonesia (Persero) Tbk.
502 Annual Report 2023
Page 64
Corporate
Governance
Performance Assessment of Committees Under the Board of Directors, Corporate Secretary,
Internal Audit Unit, Risk Management Units and The Basis of Their Assessment
Performance Assessment of Committees Under The Board of Directors
In supporting the effectiveness and efficiency of carrying out the duties and responsibilities of managing the Bank, BRI’s Board of
Directors is assisted by ten committees that are under and directly responsible to the Board of Directors. As of 31 December 2023, BRI
has 10 (ten) committees under the Board of Directors as follows:
No Committee Decision Letter Number (NOKEP)
1. Capital & Investment Committee B.871-DIR/PPM/06/2022
IT Steering Committee
2. B.870-DIR/PPM/06/2022
Information Technology Steering Committee and Data Governance Committee
3. Risk Management Committee and Environmental, Social & Governance (ESG) Committee B.872-DIR/PPM/06/2022
4 Asset & Liability Committee (ALCO) B.1564-DIR/PPM/07/2023
5. Goods and Services Committee (PBJ) B.656-DIR/PPM/10/2021
6. Credit Policy Committee (KKP) B.655-DIR/PPM/10/2021
7. Human Capital Committee (HC) B.603-DIR/PPM/03/2023
8. Product Committee B.213-DIR/CDS/06/2021
B.469-DIR/KRD/03/2022
9. Credit Committee
B.469a-DIR/KRD/03/2022
10. Project Management Office Committee B.869-DIR/PPM/06/2022
In supporting the effectiveness and efficiency of its duties, the Regulator, Capital Market and Articles of Association,
BRI’s Board of Directors formed committees that were under Effectiveness of Managing Negative News in mass media and
and directly responsible to the Board of Directors. In 2023 The social media , Customer Satisfaction Index for Directors & Board
Board of Directors assesses that all Committees have carried out of Commissioners, Global Reputable Awards, Implementation of
their duties optimally. The performance assessment procedure Product/Process Improvements, Measuring Sustainability Return
for Committees under the Board of Directors is carried out on Investment (SROI) for the BRI TJSL Program. In 2023, in
periodically by comparing the results of the committee’s general the Corporate Secretary has achieved and exceeded the
performance with the assessment criteria. This assessment KPI targets that have been set.
is carried out using the criteria of performance results in the
form of the contribution of each committee to the Company Internal Audit Unit Performance Assessment
including reports and recommendations provided to the Board
of Directors. The complete performance of the Directors’ Performance assessment of the Internal Audit work unit at
supporting committees is discussed in the Directors’ Committee both head office and regional levels is carried out based on Key
Sub-Chapter. Performance Indicator (KPI) assessments. The KPI assessment of
the Internal Audit work unit is carried out using a method based
Corporate Secretary Performance Assessment on a balanced scorecard perspective which includes financial,
customer and internal product and process aspects. Financial
The function of the corporate secretary is to carry out the task aspect KPIs are measured based on the achievement of the
of following developments in the Capital Market, especially company’s financial ratios, as well as controlling losses/fines
applicable laws and regulations in the Capital Markets sector, due to internal control weaknesses or system disruptions. KPI
providing input to management to comply with the provisions in the customer aspect is measured through the capacity and
of laws and regulations in the Capital Markets sector, assisting satisfaction of stakeholders (BOD Management, BOC and External
the Directors and Board of Commissioners in implementing good Auditor) regarding internal audit performance. Meanwhile, KPIs
corporate governance. In 2023, the BRI Corporate Secretary for internal products and processes are measured through several
will have and implement Key Performance Indicator (KPI) target achievements, including fulfillment of audit planning
measurement targets, including TJSL and CSR distribution, achievements, effectiveness of completing recommendations
Reputation Risk Profile, Corporate Image index, Share of Voices from external auditors/supervisors, quality assurance
Media, Social Media Engagement Rate, Fulfillment & Compliance assessments, and integrated internal audit governance, as well
as a Public Company in accordance with the provisions of as strategic projects.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 503
Page 65
Risk Management Unit Performance Assessment Board of Commissioners
The Board of Directors carries out performance assessments of Board of Commissioners Duties and
all work units under the Board of Directors, including the Risk Responsibilities
Management work unit. The assessment is carried out based
on determining Company targets (Bankwide) which are then The Board of Commissioners is in charge of supervising management
passed down to the Risk Management work unit in the form of policies, the general course of management both regarding the
Key Performance Indicators (KPI). The KPI assessment of the Company and the Company’s business carried out by the Board of
Risk Management work unit is measured, among other things, Directors as well as providing advisory committees to the Board
using Quantitative and Qualitative Aspects. KPI for Quantitative of Directors including supervision of the implementation of the
Aspects includes the achievement of the Company’s financial Company’s Long-Term Plan, Work Plan and Company’s Budget as
ratios and 8 (eight) risks managed by the bank. Meanwhile, well as the provisions of the Articles of Association and Meeting
the qualitative aspect of KPI is measured through several Resolutions. General Shareholders, as well as applicable laws and
achievements, including Bank Soundness Level, Individual Risk regulations, for the benefit of the Company and in accordance with
Profile Predicate integrated with the Financial Conglomerate as the purposes and objectives of the Company.
well as assessment of the implementation of the MR Forum, Risk
Management Committee and the level of implementation of the In carrying out its duties, the Board of Commissioners is obliged
Company’s risk management (Risk Management Maturity Index). to:
1. Carry out duties, authority and responsibilities in good faith
In 2023, in general the Risk Management Work Unit has achieved and with the principle of prudence.
the KPI targets set by the Board of Directors and also the 2. Provide advice, direct, monitor and evaluate the
aspirations of shareholders. implementation of integrated governance, risk management
and compliance as well as the Bank’s strategic policies, in
Mechanism of Resignment and Termination accordance with the provisions of laws and regulations, the
of Board of Directors articles of association and/or GMS decisions.
3. Provide opinions and approval for the Company’s Annual
Dismissal The term of office of a member of the Board of Directors Work Plan and Budget as well as other work plans prepared
ends when: by the Board of Directors, in accordance with the provisions.
1. Passed away 4. Follow developments in the Company’s activities, provide
2. End of tenure opinions and suggestions to the GMS regarding any issues
3. Dismissed at the GMS, due to reasons deemed appropriate deemed important for the management of the Company.
by the General Meeting of Shareholders for the interests and 5. Report to Series A Dwiwarna Shareholders if there are
objectives of the Company. symptoms of declining Company performance.
4. Declared bankrupt by Commercial Court decision with 6. Propose to the GMS the appointment of a Public Accountant
permanent legal force or put under remission based on court who will audit the Company’s books.
decision. 7. Examine and review periodic reports and annual reports
5. No longer meets the requirements as a member of the prepared by the Board of Directors and sign the annual
Board of Directors based on BRI’s Articles of Association and report.
other applicable laws and regulations, including prohibited 8. Provide explanations, opinions and suggestions to the GMS
concurrent positions, as well as resignation. A member of the regarding the Annual Report, if requested.
Board of Directors has the right to resign from his position 9. Prepare minutes of meetings of the Board of Commissioners
by notifying BRI in writing of his intention and BRI is obliged and keep a copy.
to hold a General Meeting of Shareholders to decide on the 10. Report to the Company regarding his and/or his family’s
request for resignation of a member of the Board of Directors share ownership in the Company and other Companies.
within a period of no later than 60 (sixty) days after receipt of 11. Provide a report on the supervisory tasks that have been
the letter of resignation. carried out during the previous financial year to the GMS.
12. Provide explanations regarding all matters asked or
requested by Series A Dwiwarna shareholders, taking into
account the laws and regulations, especially those that apply
in the Capital Market sector.
13. The Board of Commissioners is prohibited from participating
in decision making on the Company’s operational activities,
except:
a. provision of funds to related parties as regulated in the
provisions regarding the Maximum Limit for Providing
Bank Credit; And
b. other matters stipulated in the Company’s Articles of
Association or applicable laws and regulations.
PT Bank Rakyat Indonesia (Persero) Tbk.
504 Annual Report 2023
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Corporate
Governance
Decision making on the Company’s operational activities by 1. The loss is not due to fault or negligence.
the Board of Commissioners as referred to in point d is part of 2. Has carried out management in good faith, full responsibility
the supervisory duties of the Board of Commissioners so that and prudence for the benefit and in accordance with the aims
it does not negate the responsibility of the Board of Directors and objectives of the Company;
for the implementation of the Company’s management. 3. Have no conflict of interest, either directly or indirectly,
14. Supervise the Board of Directors’ follow-up on audit regarding management actions that result in losses; And
findings or examinations and recommendations from the 4. Have taken action to prevent the occurrence or continuation
Bank’s Internal Audit Work Unit, External Auditor, results of the loss.
of supervision by the Financial Services Authority, and/or
results of supervision by other authorities. Each member of the Board of Commissioners was jointly and
15. Report to the Financial Services Authority no later than 5 severally responsible for the Company’s losses caused by mistakes
(five) working days after discovery: or negligence of members of the Board of Commissioners in
a. Violations of laws and regulations in the fields of finance, carrying out their duties, unless the member of the Board of
banking and those related to the Bank’s business Commissioners concerned could prove:
activities; and/or 1. The loss was not due to his fault or negligence.
b. Circumstances or predicted conditions that could 2. Had carried out supervision in good faith, full of responsibility,
endanger the continuity of the Company’s business. and prudence for the benefit and in accordance with the aims
16. In order to support the effective implementation of its duties and objectives of the Company.
and responsibilities, the Board of Commissioners is obliged 3. Did not have a conflict of interest, either directly or indirectly,
to form at least: over supervisory actions that resulted in losses.
a. Audit Committee; 4. Had taken action to prevent the occurrence or continuation
b. Nomination and Remuneration Committee; of the loss.
c. Risk Management Monitoring Committee; and
d. Integrated Governance Committee. President Commissioner Duties and Responsibilities
17. Ensure that the committees formed by the Board of
Commissioners carry out their duties effectively. The President Commissioner has the duties and responsibilities to:
18. Evaluate the performance of committees that help carry out 1. Lead the implementation of the Board of Commissioners’
their duties and responsibilities on a regular basis. meeting and the Board of Commissioners’ Meeting with the
19. Have work guidelines and regulations that are binding for Board of Directors.
each member of the Board of Commissioners and must at 2. Lead the implementation of the General Meeting of
least include: Shareholders (GMS).
a. Duties, responsibilities and authority of the Board of 3. Coordinate and monitor the implementation of the work
Commissioners; program of the Board of Commissioners.
b. Regulation of the authority and decision procedures of 4. Coordinate the activities of the Board of Commissioners in
the Board of Commissioners; the context of supervising the implementation of the duties
c. Regulation of the work ethics of the Board of and responsibilities of the Board of Directors.
Commissioners;
d. Arrangements for Board of Commissioners meetings; Authority of the Board of Commissioners
e. Prohibition against the Board of Commissioners;
f. Evaluation of the performance of the Board of The Board of Commissioners has the authority to:
Commissioners; And 1. Verify books, letters, and other documents, review cash for
g. Pattern of working relationship between the Board of verification purpose and other securities, and check the
Commissioners and the Board of Directors. Company’s assets.
20. Provide time to carry out duties and responsibilities optimally 2. Enter the yard, building and office used by the Company.
in accordance with work guidelines and regulations. 3. Requesting an explanation from the Board of Directors
21. Maintain all data and information related to the Bank and/or other officials regarding all issues related to the
submitted by the Board of Directors, and in accordance with management of the Company.
statutory provisions. 4. Knowing all policies and actions that have been and will be
22. Carry out other obligations in the context of supervisory carried out by the Board of Directors.
duties and providing advice, as long as they do not conflict 5. Requesting the Board of Directors and/or other officials
with statutory regulations and/or GMS decisions. under the Board of Directors with the knowledge of the Board
of Directors to attend the Board of Commissioners meeting.
Each member of the Board of Commissioners is jointly and 6. Appoint and dismiss a Secretary to the Board of Commissioners,
severally responsible for losses to the Company caused by errors at the suggestion of the Series A Dwiwarna Shareholder.
or negligence of members of the Board of Commissioners in 7. Establish an Audit Committee, Nomination and
carrying out their duties, unless the member of the Board of Remuneration Committee, Risk Monitoring Committee and
Commissioners concerned can prove: other committees, if deemed necessary taking into account
the Company’s capabilities.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 505
Page 67
8. Use experts for certain matters and for a certain period of contribution to the Company and/or have strategic value
time at the expense of the Company, if deemed necessary. based on criteria according to the Limits of Authority of the
9. Dismiss members of the Board of Directors temporarily by Board of Commissioners.
stating the reasons if the Member of the Board of Directors 6. Perform mergers, consolidations, acquisitions, separations
acts contrary to the Company’s Articles of Association or and dissolution of subsidiaries and joint ventures based
there are indications of taking actions that are detrimental on the criteria and values in accordance with the Limits
to the Company or neglecting their obligations or there are of Authority of the Board of Commissioners and with due
urgent reasons for the Company. observance of laws and regulations in the field of Capital
10. Take actions to manage the Company under certain Markets.
conditions for a certain period of time in accordance with the 7. Determine and change the Company’s logo;
provisions of the Company’s Articles of Association. 8. Establish an organizational structure 1 (one) level below the
11. Attend Board of Directors meetings and provide views on Board of Directors;
matters discussed 9. Carry out actions which are included in material transactions
12. Approved the appointment and dismissal of the Corporate as determined by the laws and regulations in the capital
Secretary and/or Head of the Internal Audit Work Unit. markets sector with a certain value determined by the Board
13. Provide written approval for the actions of the Board of of Commissioners, unless the actions are included in material
Directors in accordance with the Company’s Articles of transactions which are excluded by the laws and regulations
Association and applicable regulations. in force in the Capital Markets sector ;
14. Carry out other supervisory authorities as long as they do 10. Actions that have not been determined in the RKAP;
not conflict with the laws and regulations, the Articles of 11. Actions to transfer include selling, relinquishing the right to
Association and/or the resolutions of the GMS. collect again for:
a. Bad principal receivables that have been written off
Decision Needs Approval of the Board of in the context of credit settlement, either in part or in
Commissioners whole;
b. The difference between the value of bad debts that have
The Company’s Articles of Association regulate the decisions of been written off and the transfer value including sales or
the Board of Directors which must be approved by the Board of the value of the disposal of rights.
Commissioners, namely: Implemented based on the policy of the Board of Directors
1. Releasing/transferring and/or pledging the Company’s which has been approved by the Board of Commissioners and
assets, except for assets that are recorded as inventory and in the amount of the ceiling (limit) for writing off claims that
assets in the context of carrying out main business activities has been determined by the GMS which will remain in effect
that are commonly carried out by companies engaged in the until a new ceiling (limit) is determined by the GMS.
banking sector based on the criteria and values according to
the Limits of Authority of the Board of Commissioners and Board of Commissioners Tenure
with due observance of laws and regulations invitations in
the capital market and banking sector. The members of the Board of Commissioners are appointed for
2. Establish cooperation with business entities or other parties, a specific term determined by the shareholders at the General
in the form of joint operation (KSO), business cooperation Meeting of Shareholders. Their term of office ends at the close
(KSU), licensing cooperation, Build, Operate and Transfer of the fifth Annual GMS after their appointment, which should
(BOT), Build, Transfer, and Operate (BTO), Build, Operate and not exceed five years in accordance with the laws in the Capital
Own /BOO) and other agreements that have the same nature Market sector. However, the GMS has the right to dismiss them
as the criteria and values in accordance with the Limits of before their term of office ends. After their term of office ends,
Authority of the Board of Commissioners. the members of the Board of Commissioners may be reappointed
3. Make equity participation, release equity participation for one more term by the GMS
including changes in the capital structure of other
companies, subsidiaries and joint ventures that are not in the The Board of Commissioners Criteria
context of saving receivables based on the value according
to the Limits of Authority of the Board of Commissioners The criteria for members of the BRI Board of Commissioners are
and with due observance of provisions in the Capital Market based on POJK No. 34/POJK.04/2014 concerning the Nomination
sector. and Remuneration Committee or Public Company, POJK No. 17
4. Establishing subsidiary companies and/or joint ventures Tahun 2023 concerning Implementation of Good Corporate
based on the value according to the Limits of Authority of Governance for Commercial Banks, POJK No. 27/03.POJK/2016
the Board of Commissioners and with due observance of laws concerning Capability and Compliance Assessment for Key Parties
and regulations in the Capital Market sector. in Financial Services Institutions as well as internal provisions of
5. Proposing representatives of the Company to become the BRI Board of Commissioners Decision Letter of the Board of
candidates for members of the Board of Directors and the Commissioners.
Board of Commissioners in subsidiaries that make a significant
PT Bank Rakyat Indonesia (Persero) Tbk.
506 Annual Report 2023
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Corporate
Governance
1. Have good morals, morals and integrity;
2. Any individuals that are legally competent, except within five (5) years prior to the
appointment:
a. Has been declared as bankrupt.
b. Has been a member of the Board of Directors or Commissioners that is proven guilty for
causing the bankruptcy of a company.
c. Has been punished for a criminal act that in inflicts loss in the state’s finance and/or SOEs
and/or those related to the financial sector.
d. Never been a member of the Board of Directors and/or member of the Board of
Commissioners during his tenure:
General Qualification 1) Never held an Annual GMS;
2) His accountability as a member of the Board of Directors and/or member of the Board
of Commissioners has never been accepted by the GMS or has never provided his
accountability as a member of the Board of Directors and/or member of the Board of
Commissioners to the GMS; And
3) Has caused a company that has obtained a permit, approval or registration from the
OJK to fail to fulfill its obligation to submit an annual report and/or financial report to
the OJK.
3. Has integrity, dedication, and understanding about the company management issues that
is related to one of the functions of management, has adequate knowledge in banking, and
able to provide adequate time to carry out their duties.
4. Not holding office:
a. As a member of the Board of Directors, member of the Board of Commissioners, member
of the Sharia Supervisory Board, or executive officer at a financial institution or financial
company, whether bank or non-bank;
b. As a member of the Board of Directors, member of the Board of Commissioners, member
of the Sharia Supervisory Board, or Executive Officer in more than 1 (one) non-financial
institution or company, whether domiciled at home or abroad;
c. In the area of functional duties in bank financial institutions and/or non-bank financial
institutions located at home or abroad;
d. In other positions that may give rise to a conflict of interest in carrying out their duties as
a member of the Board of Commissioners; and/or
e. In other positions in accordance with statutory provisions.
5. Not considered as concurrent position, in the event where:
a. Non-independent members of the Board of Commissioners conduct its functional duties
of the Bank’s shareholder in the form of legal entities in its business group.
b. Members of the Board of Commissioners hold his/ her position in a non-pro fit organization
or institution, as long as he/she does not neglect his/her duties and responsibilities as
members of the Bank’s Board of Commissioners.
6. Do not have any family ties with members of the Bank’s Board of Directors and/or Board of
Commissioners up to the third degree, either vertically or horizontally, including family ties
resulted from marriage.
The above general qualifications may be proven by among others a written statement of the
relevant Candidate.
To fulfill integrity requirements, candidate member of the Board of Commissioners shall have:
1. Good character and morals.
Integrity Requirements 2. Commitment to comply with prevailing laws and regulations.
3. High commitment towards sound bank operations development.
4. Not included in the failed list of fit and proper test.
Fulfillment of POJK No.27/03. POJK/2016 on Fit The Board of Commissioners as the Bank Management shall attain fit and proper test result
and Proper Test for Main Entity of Financial Services conducted by the Financial Services Authority (formerly Bank Indonesia). The Bank Management
Institution shall fulfill the integrity requirements, competencies, and financial reputation.
Fulfillment of SE OJK Number 39/SEOJK.03/ 2016 Member of the Board of Commissioners shall have:
concerning Fit and Conformity Assessment for 1. Adequate knowledge in banking field and relevant with the positions.
Prospective Controlling Shareholders, Prospective 2. Experiences and skills in banking and/or financial fields.
Members of the Board of Directors, and Prospective 3. Capabilities to carry out strategic management for the bank soundness development.
Members of the Board of Commissioners of Banks
Board of Commissioners’ Rules (Board Charter)
The Board of Commissioners owned the Board of Commissioners’ Code of Conduct which was ratified in the Decree of the Board of
Commissioners Nokep: 09-KOM/11/2018 dated November 1, 2018. The Board of Commissioners’ Code of Conduct became a reference
for the Board of Commissioners in carrying out their duties and as the basis for implementing Good Corporate Governance for the Board
of Commissioners. The contents of the Board of Commissioners’ Code of Conduct covered:
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 507
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Introduction
Chapter I 1.1 General Understanding
1.2 Legal Basis
Work Guidelines and Code of Conduct
1.1 Duties, Authorities, Responsibilities and Prohibitions
1.2 Division of Duties
1.3 Working Time
1.4 Work Ethics
Chapter II
1.5 Self-Assessment
1.6 Board of Commissioners Meeting
1.7 Board of Commissioners Orientation and Training
1.8 Organization
1.9 Reports and Correspondence
Chapter III Closing
Board of Commissioners’ Supervision Duties
The supervisory duties of the Board of Commissioners are as follows.
Table of Duties of the Board of Commissioners
Name Position Duties
Member of the Integrated Governance Committee
Kartika Wirjoatmodjo President Commissioner
Member of the Nomination and Remuneration Committee
Chairman of the Risk Management Monitoring Committee
Vice Commissioner/ Chairman of the Integrated Governance Committee
Rofikoh Rokhim
Independent Commissioner Member of the Audit Committee
Member of the Nomination and Remuneration Committee
Member of the Risk Management Monitoring Committee
Hadiyanto* Commissioner Member of the Integrated Governance Committee
Member of the Nomination and Remuneration Committee
Member of the Risk Management Monitoring Committee
Rabin Indrajad Hattari Commissioner
Member of the Nomination and Remuneration Committee
Chairman of the Audit Committee
Hendrikus Ivo Independent Commissioner Member of the Integrated Governance Committee
Member of the Nomination and Remuneration Committee
Member of the Risk Management Monitoring Committee
Dwi Ria Latifa Independent Commissioner Member of the Integrated Governance Committee
Member of the Nomination and Remuneration Committee
Chairman of the Nomination and Remuneration
Committee
Heri Sunaryadi Independent Commissioner Member of the Audit Committee
Member of the Risk Management Monitoring Committee
Member of the Integrated Governance Committee
Member of the Integrated Governance Committee
Paripurna Poerwoko Sugarda Independent Commissioner
Member of the Nomination and Remuneration Committee
Member of the Audit Committee
Agus Riswanto Independent Commissioner
Member of the Nomination and Remuneration Committee
Member of the Risk Management Monitoring Committee
Nurmaria Sarosa Independent Commissioner
Member of the Nomination and Remuneration Committee
Member of the Risk Management Monitoring Committee
Awan Nurmawan Nuh** Commissioner
Member of the Nomination and Remuneration Committee
* Resigned from office on March 13, 2023
** Started the duty on March 13, 2023
PT Bank Rakyat Indonesia (Persero) Tbk.
508 Annual Report 2023
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Corporate
Governance
Concurrent Position of The Board of Commissioner Policy
The dual positions held by members of the BRI Board of Commissioners refer to the provisions of Financial Services Authority Regulation
No. 17 of 2023 dated September 14, 2023 concerning the Implementation of Governance for Commercial Banks, stated in article 46
which regulates the prohibition on the Board of Commissioners holding concurrent positions with the following provisions:
1. Members of the Board of Commissioners are prohibited from holding concurrent positions:
a. As a member of the Board of Directors, member of the Board of Commissioners, member of the Sharia Supervisory Board, or executive
officer at a financial institution or financial company, both bank and non-bank.
b. As a member of the Board of Directors, member of the Board of Commissioners, member of the Sharia Supervisory Board, or
executive officer in more than 1 (one) non-financial institution or company, whether domiciled at home or abroad.
c. In the area of functional duties in bank financial institutions and/or non-bank financial institutions located at home or abroad.
d. In other positions that may give rise to a conflict of interest in carrying out his duties as a member of the Board of Commissioners.
e. In other positions in accordance with statutory provisions.
2. Does not include concurrent positions, if:
a. Non-Independent Commissioners carry out the functional duties of Bank shareholders in the form of legal entities in the Bank
and/or Bank business groups.
b. Members of the Board of Commissioners hold positions in non-profit organizations or institutions, as long as this does not result
in them neglecting the implementation of their duties and responsibilities as members of the Board of Commissioners.
3. With certain considerations, the Financial Services Authority may establish a policy regarding dual positions, as long as it does not result in
the person concerned neglecting the implementation of their duties and responsibilities as a member of the Board of Commissioners.
4. Candidates for members of the Board of Commissioners who have positions as intended in number 2 are required to make a statement
to:
a. Maintain integrity.
b. Avoid all forms of conflict of interest.
c. Avoid actions that could harm the Bank and/or cause the Bank to violate the precautionary principle while serving as a member
of the Board of Commissioners.
5. Independent Commissioners are prohibited from holding concurrent positions as public officials.
Table of Concurrent Positions of the Board of Commissioners
Position at Other Companies/ Name of Company/ Other
Name Position
Institutions Institutions
Kartika Wirjoatmodjo President Commissioner Deputy Minister of SOEs Ministry of State Owned Enterprises
Deputy Commissioner /
Rofikoh Rokhim Lecturers and Researchers Universitas Indonesia
Independent Commissioner
Hadiyanto * Commissioner - -
Rabin Indrajad Hattari Commissioner Secretary of the Ministry of SOEs Ministry of State Owned Enterprises
Hendrikus Ivo Independent Commissioner - -
Lawyer Ria Latifa & Partner Law Office
Dwi Ria Latifa Independent Commissioner
President Commissioner PT Bersua Utama Indonesia
Heri Sunaryadi Independent Commissioner Independent Commissioner PT Tower Bersama Group
Lecturers Universitas Gadjah Mada
Paripurna Poerwoko Sugarda Independent Commissioner
President Commissioner PT Kaltim Methanol Industri
Agus Riswanto Independent Commissioner - -
Nurmaria Sarosa Independent Commissioner - -
Awan Nurmawan Nuh ** Commissioner Inspector General Ministry of Finance
*Resigned from office on March 13, 2023
** Started in office on March 13, 2023
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 509
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Board of Commissioners Conflict of Interest Management
Board of Commissioners that have conflict of interest in the Company’s transaction and/or corporate action must declare such conflict of
interest and therefore he/she is not included in the decisionmaking process of such transaction and/or corporate action. Any transaction
with a conflict of interest shall first obtain the approval of the independent shareholders prior to its execution.
In 2023 there are no BRI corporate transactions or actions containing conflict of interest by Board of Commissioners.
Independent Commissioner
The Board of Commissioners has fulfilled the requirements of OJK Regulation no. 17 of 2023, which was issued on September 14,
2023, and pertains to the Governance Implementation for Commercial Banks. The regulation states that the number of Independent
Commissioners should be at least 50% (fifty per cent) of the total number of members of the Board of Commissioners. As of December
31, 2023, there were 10 (ten) members in the Board, out of which 7 (seven) were Independent Commissioners, making up 70% of the
Board of Commissioners’ composition.
Independent Commissioner Determination Criteria
The criteria for Independent Commissioners refer to the provisions of OJK Regulation no. 17 of 2023 dated September 14, 2023
concerning Implementation of Governance for Commercial Banks. The criteria for Independent Commissioners are as follows:
Independent Commissioner
Independent Commissioner Criteria Paripurna
Rofikoh Dwi Ria Hendrikus Heri Agus Nurmaria
Poerwoko
Rokhim Latifa Ivo Sunaryadi Riswanto Sarosa
Sugarda
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
Independent Commissioner of the Issuer or Public
Company in the following period
Do not own shares directly or indirectly in the Issuer or
√ √ √ √ √ √ √
Public Company
Has no affiliation with the Issuer or Public Company,
members of the Board of Commissioners, members of
√ √ √ √ √ √ √
the Board of Directors, or significant shareholder of the
Issuer or Public Company
Does not have a business relationship, directly or
indirectly related to the business activities of the Issuer √ √ √ √ √ √ √
or Public Company
PT Bank Rakyat Indonesia (Persero) Tbk.
510 Annual Report 2023
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Corporate
Governance
Independent Commissioner’s Statement
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 511
Page 73
PT Bank Rakyat Indonesia (Persero) Tbk. 512 Annual Report 2023
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Corporate
Governance
Board of Commissioners’ Meetings f. The material for the Board of Commissioners meeting
that invites the Board of Directors/Directors must be
Meeting Policy provided to the Board of Commissioners no later than
three working days before the meeting so that the Board
The implementation of the Board of Commissioners’ meeting was of Commissioners has the opportunity to review the
regulated in the Board of Commissioners’ Guidelines and Rules information and/or to request additional information
of Conduct. The Board of Commissioners’ Meetings consisted before the meeting.
of the Internal Meetings of the Board of Commissioners, the 8. The meeting is legitimate and has the right to take binding
Meetings of the Board of Commissioners and the Board of decision if attended or represented by more than half of total
Directors and the Meetings of the Board of Commissioners and member of the Board of Commissioners.
Directors. Joint meetings of the Board of Directors and the 9. Meeting materials for the Board of Commissioners are
Board of Commissioners took place on an ongoing basis and distributed to all meeting participants no later than 5 (five)
can be initiated by the Board of Commissioners or the Board working days before the meeting is held, unless the meeting is
of Directors in order to obtain a unified view and alignment of held outside of schedule, meeting materials can be submitted
actions, including the Board of Commissioners in supervising and before the meeting is held.
providing advice, with the Board of Directors.
1. Meetings of the Board of Commissioners shall be held Decision-Making
periodically at least once a month. 1. The decisions of the Board of Commissioners Meeting shall
2. Meeting with Directors shall be held periodically at least once be based on deliberation to reach a consensus. If a decision
in four months; the meetings may be held at any time at the based on deliberation to reach consensus is not reached,
request of one or more Commissioners or at the request of then the decision shall be taken by voting based on agreed
the Directors, stating the matters to be discussed. votes of more than one-half of the total legitimate votes
3. The President Commissioner shall make the meeting invitation. taken at the meeting.
If the President Commissioner cannot attend or absent, then 2. The meeting chairman shall inform the conclusion and
the meetings invitation can be done by a member of the Board decision at the end of every meeting.
of Commissioners. 3. All meeting decisions are binding for all members of the
4. The meeting invitation by the Board of Commissioners with Board of Commissioners.
Directors shall be done in writing and directly delivered to each 4. Member of the Board of Commissioners can have a proxy in
member of the Board of Commissioners with adequate receipt, the meeting by other member of the Board of Commissioners
or electronic mail (e-mail) no later than five days prior to the with written attorney specifically provided for such matter
meeting, excluding the invitation date and the meeting date, or and a member of the Board of Commissioners can only
within a shorter period in the event of urgency. represent one other member of the Board. In this proxy,
5. The Board of Commissioners meeting invitation shall be in the absence members of the Board of Commissioners can
writing, and delivered physically or through electronic media. submit his/her opinions on the concurrence of the meeting
6. The meeting invitations as stated above are not required for discussions and this opinion will be legitimately valid.
meetings that have been scheduled by the decision in the 5. If a member of the Board of Commissioners and/or Directors
meeting held previously. cannot attend the meeting physically, then a member of the
7. The meeting guidelines is set as follows: Board of Commissioners and/or Directors shall participate in
a. In the event that the Board of Commissioners meeting the discussion via teleconference, video conference, or other
invites the Board of Directors/Director, the Board of electronic media according to applicable rules.
Commissioners Secretary can coordinate with the
Company’s Secretariat Division. Voting Rights
b. Meeting shall be convened in the Company’s domicile 1. Voting rights in the meeting is stipulated as follows:
or other location within the areas of the Republic of a. Every Member of the Board of Commissioners has the
Indonesia or in the Company’s business activities. right to cast one vote and one additional vote for a
c. The meeting agenda and schedules shall become the legitimate proxy at the meeting;
responsibility of the Board of Commissioners Secretary b. The abstain voting considered as affirmative vote in the
by taking into account the input from the Board of meeting. Invalid votes are considered nonexistent and
Commissioners. are not counted to determine the number of votes cast
d. The Board of Commissioners Secretary is responsible to in the meeting.
assist, arrange and prepare the meetings and submit the c. Voting on persons is conducted with closed ballots
meeting agenda and discussion materials. without signature, whereas voting on other matters is
e. If the Board of Commissioners meeting invites the carried out verbally, unless the chairman determines
Board of Directors/Directors, the Secretary to the Board otherwise without objection based on the majority of
of Commissioners may coordinate with the Company votes present;
Secretariat Division. d. Every Member of the Board of Commissioners who
personally, in any way, directly or indirectly, has an
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 513
Page 75
interest in a proposed transaction, contract or proposed Documentation
contract in which the Company is a party, shall be The meeting minutes resulted from every meeting shall be
declared the nature of its interests in a meeting and is prepared, which contained matters being discussed and decided.
not entitled to participate in voting on matters relating The meeting minutes is a legitimate documentation for members
to the transaction or contract. of the Board of Commissioners and third parties on decision
2. The Board of Commissioners may also take a valid decision taken in the meeting. The guidelines in preparing the minutes
without holding the Board of Commissioners Meeting is as follows:
provided that all members of the Board of Commissioners 1. The Meeting Results shall be documented in the Meeting
have been notified in writing and all members of the Board Minutes. The Meeting Minutes shall be prepared by a person
of Commissioners gave their written approval and sign the attending the meeting appointed by the Meeting Chairman,
agreement. the decisions taken have the same validity as in which shall be signed-off by all members of the Board
decisions taken legitimately at the Board of Commissioners attending the meeting and its proxies and shall be submitted
Meetings. to all members of the Board of Commissioners. For any
3. All Board of Commissioners Meetings are chaired by dissenting opinions in the meeting shall be clearly stated in
the President Commissioner, and in the event that the the minutes including its reasons.
President Commissioner is absent or unable to attend, in 2. The Meeting Results of the Joint Meetings or the BOC
a matter that does not need to be proven to a third party, Meetings shall be documented in the Meeting Minutes.
the Board of Commissioners Meeting is chaired by the Vice 3. The minutes of meetings referred to in letters a and b must
President Commissioner. In the event that the Vice President be documented by the Company.
Commissioner is absent or unable to attend due to any 4. The Meeting Minutes of the Board of Commissioners serve as
reason, in a matter that does not need to be proven to a third a legitimate proof for the Board of Commissioners members
party, the Board of Commissioners meeting shall be chaired and thirs parties regarding the decision taken in the Meeting.
by a member of the Board of Commissioners present and
elected at the meeting.
Board of Commissioners Meeting Plan
Board of Commissioners Meeting Plan 2023
No Meeting Plan Period
1 Update on Macroeconomic Conditions and Projections for 2023
2 Discussion of BRI Current Issues
Quarterly I
a. Preparation for the 2023 Annual GMS
3
b. Appointment of Chairperson of the 2023 Annual GMS
4 Discussion of the Board of Directors’ Collegial KPI Proposals for 2023 Quarter III
Quarterly II
Discussion of Technical Guidelines for the Composition and Qualifications of Risk
5
Management Organs
Discussion of the Composition of the Risk Management Monitoring Committee (KPMR),
6 Remuneration Nomination Committee (KNR), and Integrated Governance Committee
(KTKT).
Quarterly III
Discussion of the Composition of the Risk Management Monitoring Committee (KPMR),
7 Remuneration Nomination Committee (KNR), and Integrated Governance Committee
(KTKT).
BRI Chief Economist’s presentation regarding Updates on Macroeconomic Conditions and
8 Quarterly IV
Projections for 2024
PT Bank Rakyat Indonesia (Persero) Tbk.
514 Annual Report 2023
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Corporate
Governance
Planned Joint Meeting of the Board of Commissioners and Directors in 2023
No Meeting Plan Period
a. Evaluation of the realization of RBB and RKAP Quarter IV 2022
1
b. Realization of Audited financial reports for the 2022 financial year
Quarterly I
a. BRI human capital policy update
2
b. Update on BRI Corporate University work program
a. Realization of financial reports for the first quarter of 2023
3
b. Evaluation of the Realization of RBB and RKAP for the First Quarter of 2023
Quarterly II
4 Discussion of Approval of the Proposed Revision of RBB for 2023-2025 and RKAP for 2023
5 Changes in organizational structure
6 Approval of adjustments to the organizational structure and changes to KCK supervision
a. Root cause analysis and control system evaluation
7
b. Follow-up (performance management impact, reward & punishment and culture program)
a. Realization of financial reports for the second quarter of 2023
8 Quarterly III
b. Evaluation of the realization of RBB, RKAP, and Collegial KPI (KM) for the second quarter of 2023
a. Update on transformation of BRI’s work network
9
b. Mapping regional office typology based on business potential
10 Discussion of follow-up to OJK’s response regarding micro manpower workload
a. Realization of financial reports for the third quarter of 2023
11
b. Evaluation of the realization of RBB, RKAP and KPI (Collegial) for the third quarter of 2023.
12 Research economic potential, third party funds (DPK) and credit by region.
13 Changes to individual Key Performance Indicators (KPI) items and targets for BRI Directors in 2023
Quarterly IV
14 Discussion of approval of the proposed revision of RBB for 2024-2026 and RKAP for 2024.
15 Approval of the proposed BRI sustainable financial action plan (RAKB) for 2024-2028
16 Closing Remarks 2023
Meeting Plans for 2024
Board of Commissioners Meeting Plan 2024
No Meeting Plan Period
1 Update on Macroeconomic Conditions and Projections for 2024
2 Discussion of BRI Current Issues
Quarterly I
a. Preparation for the 2024 Annual GMS
3
b. Appointment of Chairperson of the 2024 Annual GMS
4 Discussion of the Board of Directors’ Collegial KPI Proposals for 2024 Quarter III
Quarterly II
Discussion of Technical Guidelines for the Composition and Qualifications of Risk
5
Management Organs
Discussion of the Composition of the Risk Management Monitoring Committee (KPMR),
6 Remuneration Nomination Committee (KNR), and Integrated Governance Committee
(KTKT).
Quarterly III
Discussion of the Composition of the Risk Management Monitoring Committee (KPMR),
7 Remuneration Nomination Committee (KNR), and Integrated Governance Committee
(KTKT).
BRI Chief Economist’s presentation regarding Updates on Macroeconomic Conditions and
8 Quarterly IV
Projections for 2025
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 515
Page 77
Planned Joint Meeting of the Board of Commissioners and Directors in 2024
No Meeting Plan Period
a. Evaluation of the realization of RBB and RKAP Quarter IV 2023
1
b. Realization of Audited financial reports for the 2023 financial year
Quarterly I
a. BRI human capital policy update
2
b. Update on BRI Corporate University work program
a. Realization of financial reports for the first quarter of 2024
3
b. Evaluation of the Realization of RBB and RKAP for the First Quarter of 2024
Quarterly II
4 Discussion of Approval of the Proposed Revision of RBB for 2023-2025 and RKAP for 2024
5 Changes in organizational structure
6 Approval of adjustments to the organizational structure and changes to KCK supervision
a. Root cause analysis and control system evaluation
7
b. Follow-up (performance management impact, reward & punishment and culture program)
a. Realization of financial reports for the second quarter of 2024
8 Quarterly III
b. Evaluation of the realization of RBB, RKAP, and Collegial KPI (KM) for the second quarter of 2024
a. Update on transformation of BRI’s work network
9
b. Mapping regional office typology based on business potential
10 Discussion of follow-up to OJK’s response regarding micro manpower workload
a. Realization of financial reports for the third quarter of 2024
11
b. Evaluation of the realization of RBB, RKAP and KPI (Collegial) for the third quarter of 2024.
12 Research economic potential, third party funds (DPK) and credit by region.
13 Changes to individual Key Performance Indicators (KPI) items and targets for BRI Directors in 2024
Quarterly IV
14 Discussion of approval of the proposed revision of RBB for 2025-2027 and RKAP for 2025.
15 Approval of the proposed BRI sustainable financial action plan (RAKB) for 2025-2029
16 Closing Remarks 2024
PT Bank Rakyat Indonesia (Persero) Tbk.
516 Annual Report 2023
Page 78
Corporate
Governance
Realization of Internal Meeting of the Board of Commissioners
Throughout 2022, the agenda, dates and participants of the Board of Commissioners Meeting are as follows.
Table of Board of Commissioners Meeting
Present Total Board
HD ANN
No Date Agenda KW RR RIH HI DRL HS PPS AR NS Commis- of Commis- Quorum
*) **)
sioner sioners
1 Tuesday, Update on 0 1 1 1 1 1 1 1 1 1 9 10 90%
January Macroeconomic
10, 2023 Conditions and
Projections for 2023
2 Monday, Discussion of BRI 0 1 1 1 1 1 1 1 1 1 9 10 90%
January 16 Current Issues
2023
3 Tuesday, a. Preparation for 1 1 1 0 1 1 1 1 1 1 9 10 90%
February the 2023 Annual
28, 2023 GMS
b. Appointment of
Chairperson of the
2023 Annual GMS
4 Tuesday, Discussion of the 1 1 1 1 1 1 1 1 1 1 10 10 100%
May 30, Board of Directors’
2023 Collegial KPI
Proposals for 2023
5 Tuesday, Discussion of 1 1 1 1 1 1 1 1 1 1 10 10 100%
June 27, Technical Guidelines
2023 for the Composition
and Qualifications
of Risk Management
Organs
6 Tuesday, Renewal of the 1 1 1 1 1 1 1 1 1 1 10 10 100%
July 4, composition of the
2023 Risk Management
Monitoring
Committee,
Remuneration
Nomination
Committee,
and Integrated
Governance
Committee
7 Tuesday, Renewal of 1 1 1 1 1 1 1 1 1 1 10 10 100%
September Committee
26, 2023 Composition
under the Board of
Commissioners
8 Tuesday, BRI Chief 1 1 1 1 1 1 1 1 1 1 10 10 100%
December Economist’s
5, 2023 presentation
regarding Updates
on Macroeconomic
Conditions and
Projections for 2024
Descriptions:
*) Mr. Hadiyanto was active from the period January 1, 2023 - March 13, 2023.
**) Mr. Awan Nurmawan Nuh has been active since the period March 13, 2023 - Present.
Noted:
KW Kartika Wirjoatmodjo HI Hendrikus Ivo PPS Paripurna Poerwoko Sugarda
RR Rofikoh Rokhim DRL Dwi Ria Latifa AR Agus Riswanto
HD Hadiyanto NS Nurmaria Sarosa ANN Awan Nurmawan Nuh
RIH Rabin Indrajad Hattari HS Heri Sunaryadi
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 517
Page 79
Joint Meeting of the Board of Commissioners and Board of Directors
Realization of the Joint Meeting of the Board of Commissioners and Board of Directors
Throughout 2023, the agenda, dates and participants of the Joint Meeting of the Board of Commissioners and Board of Directors are as
follows.
Date and HD ANN
No Agenda KW RR RIH HI HS DRL NS PPS AR Board of Directors SEVP
time *) **)
1 Tuesday, a. Evaluation of the 0 1 1 1 1 1 1 1 1 1 1. Sunarso 1. Triswahju
February 7 realization of 2. Supari Herlina
2023 Bank Bussiness 3. Handayani 2. Achmad
Plan and 4. A Solichin L Royadi
Company Work 5. Agus Noorsanto 3. Harsya
and Budget Plan 6. Agus Winardono Wardhana
Quarter IV 2022. 7. Viviana Dyah Prasetyo
b. Realization of Ayu R. K
Audited Financial 8. Arga Mahanan N
Reports for Fiscal 9. Andrijanto
Year 2022
2 Tuesday, a. BRI Human Capital 1 1 1 1 1 1 1 1 1 1 Agus Winardono
February Policy Update
14 2023 b. BRI Corporate
University Work
Program Update
3 Monday, a. Realization of 1 1 1 1 1 0 1 1 1 1 1. Sunarso 1. Triswahju
April 17 Financial Reports 2. Catur Budi Herlina
2023 for the First Harto 2. Achmad
Quarter of 2023 3. Supari Royadi
b. Evaluation of 4. Handayani 3. Harsya
Bank Bussiness 5. A Solichin L Wardhana
Plan Realization 6. Agus Noorsanto Prasetyo
and Company 7. Agus Sudiarto
Work and Budget 8. Amam
Plan First Quarter Sukriyanto
of 2023 9. Agus Winardono
10. Viviana Dyah
Ayu R. K
11. Arga Mahanan N
12. Andrijanto
4 Tuesday, Discussion of 1 1 1 1 1 1 1 1 1 1 1. Sunarso 1. Triswahju
June 20 Approval of the 2. Catur Budi Herlina
2023 Proposed Revision Harto 2. Achmad
of Bank Bussiness 3. Supari Royadi
Plan for 2023-2025 4. Handayani 3. Harsya
and Company Work 5. A Solichin L Wardhana
and Budget Plan for 6. Agus Noorsanto Prasetyo
2023 7. Amam
Sukriyanto
8. Agus Winardono
9. Viviana Dyah
Ayu R. K
10. Arga Mahanan N
11. Andrijanto
5 Tuesday, Changes in 1 1 1 1 1 1 1 1 1 1 1. Sunarso 1. Triswahju
June 20 Organizational 2. Catur Budi Herlina
2023 Structure Harto 2. Achmad
3. Supari Royadi
4. Handayani 3. Harsya
5. A Solichin L Wardhana
6. Agus Noorsanto Prasetyo
7. Agus Sudiarto 4. Aestika
8. Amam Oryza
Sukriyanto Gunarto
9. Agus Winardono 5. Muhammad
10. Viviana Dyah Candra
Ayu R. K Utama
11. Arga Mahanan N 6. I Nyoman
12. Andrijanto Sugiri Yasa
PT Bank Rakyat Indonesia (Persero) Tbk.
518 Annual Report 2023
Page 80
Corporate
Governance
Date and HD ANN
No Agenda KW RR RIH HI HS DRL NS PPS AR Board of Directors SEVP
time *) **)
6 Tuesday, Approval of 1 1 0 1 1 1 1 1 1 1 Viviana Dyah Ayu -
August 1 Organizational R. K
2023 Structure
Adjustments and
Changes in KCK
Supervision
7 Tuesday, 1. Root cause 1 1 1 1 1 1 1 1 1 1 Agus Winardono 1. Triswahju
August 15 analysis and Herlina
2023 Control System 2. Harsya
Evaluation Wardhana
2. Follow-up Prasetyo
(Performance
Management
impact, reward &
Punishment and
culture program)
8 Tuesday, a. Realization of 1 1 1 1 1 1 1 1 0 0 1. Sunarso 1. Triswahju
August 29 Financial Reports 2. Catur Budi Herlina
2023 for the Second Harto 2. Achmad
Quarter of 2023 3. Supari Royadi
b. Evaluation of the 4. Handayani 3. Harsya
Realization of 5. A Solichin L Wardhana
Bank Bussiness 6. Agus Noorsanto Prasetyo
Plan, Company 7. Agus Sudiarto 4. Aestika
Work and 8. Amam Oryza
Budget Plan Sukriyanto Gunarto
and Collegial 9. Agus Winardono 5. Muhammad
KPI (KM) in the 10. Viviana Dyah Candra
Second Quarter Ayu R. K Utama
of 2023 11. Arga Mahanan N 6. I Nyoman
12. Andrijanto Sugiri Yasa
9 Tuesday, a. BRI Network 1 1 1 1 1 1 1 1 1 1 Andrijanto Harsya
September Transformation Wardhana
12 2023 Update Prasetyo
b. Mapping
Regional Office
Typology based
on Business
Potential
10 Tuesday, Discussion of 1 1 1 1 1 1 1 1 0 0 1. Supari -
September follow-up to OJK’s 2. Agus Winardono
19 2023 response regarding 3. Viviana Dyah
Micro Manpower Ayu R. K
Workload 4. Andrijanto
11 Tuesday, 1. Realization of 0 1 1 1 1 1 1 1 1 1 1. Sunarso 1. Triswahju
October 24 Financial Reports 2. Catur Budi Herlina
2023 for the Third Harto 2. Achmad
Quarter of 2023 3. Supari Royadi
2. Evaluation of the 4. Handayani 3. Harsya
Realization of 5. A Solichin L Wardhana
Bank Bussiness 6. Agus Noorsanto Prasetyo
Plan, Company 7. Agus Sudiarto 4. Aestika
Work and Budget 8. Amam Oryza
Plan and KPI Sukriyanto Gunarto
(Collegial) in the 9. Agus Winardono 5. Muhammad
Third Quarter of 10.Viviana Dyah Candra
2023 Ayu R. K Utama
11.Arga Mahanan N 6. I Nyoman
12.Andrijanto Sugiri Yasa
12 Tuesday, Research on 1 1 1 1 1 1 1 1 1 1 1. Agus Sudiarto -
November Economic Potential, 2. Viviana Dyah Ayu
7 2023 Third Party Funds R. K
and Loans by
Region.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 519
Page 81
Date and HD ANN
No Agenda KW RR RIH HI HS DRL NS PPS AR Board of Directors SEVP
time *) **)
13 Tuesday, Changes in 1 1 1 1 1 0 1 1 1 1 1. Sunarso 1. Triswahju
November Individual Key 2. Catur Budi Herlina
21 2023 Performance Harto 2. Achmad
Indicator (KPI) Items 3. Supari Royadi
and Targets for BRI 4. Handayani 3. Harsya
Directors in 2023 5. A Solichin L Wardhana
6. Agus Noorsanto Prasetyo
7. Agus Sudiarto 4. Aestika
8. Amam Oryza
Sukriyanto Gunarto
9. Agus Winardono 5. Muhammad
10. Viviana Dyah Candra
Ayu R. K Utama
11. Arga Mahanan N 6. I Nyoman
12. Andrijanto Sugiri Yasa
14 Tuesday, Discussion of 1 1 1 1 1 1 1 1 1 1 1. Sunarso 1. Triswahju
November Approval of the 2. Catur Budi Herlina
21 2023 Proposed Revision Harto 2. Achmad
of Bank Bussiness 3. Supari Royadi
Plan for 2024-2026 4. Handayani 3. Harsya
and Company Work 5. A Solichin L Wardhana
and Budget Plan for 6. Agus Noorsanto Prasetyo
2024. 7. Agus Sudiarto 4. Aestika
8. Amam Oryza
Sukriyanto Gunarto
9. Agus Winardono 5. Muhammad
10. Viviana Dyah Candra
Ayu R. K Utama
11. Arga Mahanan N 6. I Nyoman
12. Andrijanto Sugiri Yasa
15 Tuesday, Approval of the 1 1 1 1 1 1 1 1 1 1 1. Sunarso 1. Triswahju
November proposed BRI 2. Catur Budi Herlina
21 2023 Sustainable Harto 2. Achmad
Financial Action 3. Supari Royadi
Plan for 2024-2028. 4. Handayani 3. Harsya
5. A Solichin L Wardhana
6. Agus Noorsanto Prasetyo
7. Agus Sudiarto 4. Aestika
8. Amam Oryza
Sukriyanto Gunarto
9. Agus Winardono 5. Muhammad
10. Viviana Dyah Candra
Ayu R. K Utama
11. Arga Mahanan N 6. I Nyoman
12. Andrijanto Sugiri Yasa
16 Monday, Closing Remarks 1 1 0 1 1 1 1 1 1 1 1. Sunarso 1. Triswahju
December 2023 2. Catur Budi Herlina
18 2023 Harto 2. Achmad
3. Supari Royadi
4. Handayani 3. Harsya
5. A Solichin L Wardhana
6. Agus Noorsanto Prasetyo
7. Agus Sudiarto 4. Aestika
8. Amam Oryza
Sukriyanto Gunarto
9. Agus Winardono 5. Muhammad
10. Viviana Dyah Candra
Ayu R. K Utama
11. Arga Mahanan N 6. I Nyoman
12. Andrijanto Sugiri Yasa
*) Mr. Hadiyanto was active from the period January 1, 2023 - March 13, 2023.
**) Mr. Awan Nurmawan Nuh has been active since the period March 13, 2023 - Present.
PT Bank Rakyat Indonesia (Persero) Tbk.
520 Annual Report 2023
Page 82
Corporate
Governance
Meeting Frequency and Attendance
Table of Frequency and Attendance of Board of Commissioners Meetings
Board of Commissioners Board of Commissioners
GMS
Meeting Joint
Attendance Number and Attendance Number and Attendance Number and
Percentage Percentage Percentage
Name Position
Number of Number of Number of
Num- Num- Num-
Meetings Meetings Meetings
ber of ber of ber of
Number of Percentage Number of Percentage Number of Percentage
Meet- Meet- Meet-
Atten- Atten- Atten-
ings ings ings
dance dance dance
Kartika President
8 7 88% 16 14 88% 1 1 100%
Wirjoatmodjo Commissioner
Deputy
Rofikoh Commissioner /
8 8 100% 16 16 100% 1 1 100%
Rokhim Independent
Commissioner
Hadiyanto * Commissioner 3 3 100% 2 2 100% 1 1 100%
Rabin Indrajad
Commissioner 8 7 88% 16 14 88% 1 1 100%
Hattari
Independent
Hendrikus Ivo 8 8 100% 16 16 100% 1 1 100%
Commissioner
Independent
Dwi Ria Latifa 8 8 100% 16 14 88% 1 1 100%
Commissioner
Independent
Heri Sunaryadi 8 8 100% 16 16 100% 1 1 100%
Commissioner
Paripurna
Independent
Poerwoko 8 8 100% 16 16 100% 1 1 100%
Commissioner
Sugarda
Independent
Agus Riswanto 8 8 100% 16 15 94% 1 1 100%
Commissioner
Nurmaria Independent
8 8 100% 16 16 100% 1 1 100%
Sarosa Commissioner
Awan
Nurmawan Commissioner 5 5 100% 14 12 86% - - -
Nuh **
* Resigned from office on March 13 2023
** Started in office on March 13 2023
4. Develop professional knowledge, competence, and leadership
Training and/or Enhancement of Board of
abilities of the Board of Commissioners in line with the
Commissioners’ Competence
latest developments in the industry and good corporate
The training and/or improvement of the competence of members governance.
of the Board of Commissioners has been regulated in the Decree of 5. Provide provision to develop and strengthen the Company’s
the Board of Directors NOKEP S.43-DIR/SKP/01/2018 concerning structure and governance
Orientation and Education Program Policies for the Board of
Directors and the Board of Commissioners. The implementation The education program was carried out by members of the Board
of the Board of Commissioners education program aims to: of Commissioners at least once a year and/or as needed. The
1. Increase the insight and knowledge of the Board of training and/or competency improvement attended by the Board
Commissioners following their fields and business of Commissioners during 2023 are as follows.
developments.
2. Increase relations with external stakeholders.
3. Support the implementation of duties and responsibilities
supported by knowledge of educational outcomes.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 521
Page 83
Types of Training and Development Materials Time and Place
Name Position Organizer
Competency / Training Implementation
Refresher Program – Level 7 “Indonesian Banking
Kartika President Jakarta, December 07-08 Bankers Association for Risk
in supporting Indonesia towards a Low Carbon
Wirjoatmodjo Commissioner 2023 Management
Economy”
Forum Annual Meeting 2023 Davos, 17 -18 Januari 2023 World Economic Forum
Deputy Training:
President (1)Negotiation Strategies: Optimizing Outcomes
New York, June 12-16,
Rofikoh Rokhim Commissioner/ Through Collaboration & Conflict Resolution; NYU Stern School of Business
2023
Independent (2)Great Leadership Series: Organizational Politics
Commissioner & Power Dynamics
California, November 25 -
Training - Venture Capital Executive Program Berkeley Executive Education
December 02, 2023
Training - Program Sertifikasi Indonesia Internal Yogyakarta, December 8, Indonesia Internal Audit
Audit Practitioner (IIAP) 2023 Practitioner (IIAP)
Yogyakarta, December 19, Lembaga Pengembangan
Training - Risk Management Refreshment Level 6
2023 Perbankan Indonesia (LPPI)
Training - Boards That Lead: Corporate Governance Pennsylvania, February
Hadiyanto* Commissioner Wharton Business School
That Builds Value 1-2, 2023
Training - Effective Execution of Pennsylvania, October
Wharton Business School
Organizational Strategy 9-13, 2023
Rabin Indrajad
Commissioner
Hattari
Training - Strategy: Building and Sustaining Boston, December 10-15,
Harvard Business School
Competitive Advantage 2023
Independent Training - Program Sertifikasi Indonesia Internal Yogyakarta, December 8, Indonesia Internal Audit
Hendrikus Ivo
Commissioner Audit Practitioner (IIAP) 2023 Practitioner (IIAP)
Training - Disruptive Innovation: Strategies for
Boston, June 19-24, 2023 Harvard Business School
Successful Enterprises
Independent
Dwi Ria Latifa
Commissioner Northwestern-Kellog
Chicago, November 13-16,
Training - Energizing People for Performance Executive Education School
2023
of Management
Imperial College Business
Training - Leadership in Technology Driven World England, June 19-23, 2023
School
Independent
Heri Sunaryadi
Commissioner
London, December 4-8,
Training - Digital Transformation Strategy Imperial Business School
2023
Paripurna
Independent Training - Leading Change & Organizational
Poerwoko Boston, March 19-24, 2023 Harvard Business School
Commissioner Renewal
Sugarda
Training - Leading & Building a Culture of Boston, December 3-8,
Harvard Business School
Innovation 2023
Independent London, 4-8 December
Agus Riswanto Training - Digital Transformation Strategy Imperial Business School
Commissioner 2023
Training - Disruptive Innovation: Strategies for
Boston, June 19-24, 2023 Harvard Business School
Successful Enterprises
Nurmaria Independent
Sarosa Commissioner Northwestern-Kellog
Chicago, November 13-16,
Training - Energizing People for Performance Executive Education School
2023
Of Management
- March 14, 2023
- April 11, 2023
- May 4, 2023
Awan
Training - Orientation Program for New - May 9, 2023
Nurmawan Commissioner BRI Division Internal
Commissioners - May 11, 2023
Nuh**
- May 31, 2022
- June 7, 2023
- June 8, 2023
* Resigned from office on March 13 2023
** Started in office on March 13 2023
PT Bank Rakyat Indonesia (Persero) Tbk.
522 Annual Report 2023
Page 84
Corporate
Governance
Orientation Program for New Commissioners 4. Provide guidance, description of duties and responsibilities
of the commissioners in carrying out their duties.
The Orientation Program is held for each new member of the 5. To increase the Board of Commissioners’ understanding of
Company’s Board of Commissioners. The Orientation Program work and operational system at Bank BRI.
is a corporate recognition program organized by the Corporate 6. Adding to the understanding of work and operational systems
Secretary to new members of the Board of Commissioners. at Bank BRI; understanding of value creation for stakeholders,
Implementation of this program in the form of presentations, risk management, understanding of the banking industry or
meetings, visits to the company’s work unit and the assessment the subsidiary business of Bank BRI.
of documents or other programs. The objectives of the Board of 7. Increase the knowledge and knowledge of the Board of
Commissioners’ orientation programs are as follows: Commissioners in accordance with its field and business
1. Supporting the achievement of the Bank’s objectives through development of BRI.
continuous improvement of performance. 8. Support the implementation of duties and responsibilities
2. Adding knowledge to and new Commissioners on Vision, supported by knowledge of educational outcomes.
Mission, Profile and objectives of BRI Bank.
3. Provide an overview of responsibilities, authorities and The orientation program for the new Board of Commissioners,
prohibitions as a Commissioner of BRI. namely Mr. Awan Nurmawan Nuh, which has been followed is as
follows:
Orientation Program Materials Implementation date Organizer
Rights and Obligations of the Board of Commissioners Monday, March 14 2023 Corporate Secretary
- Duties, Responsibilities and Authorities of Members of the Board of Commissioners Secretary to the Board of
Tuesday, April 11, 2023
- Articles of Association Commissioners
- Overview BRI (Financial performance & bussiness per segment)
- Investor Concerns Thursday, May 4, 2023 Investor Relations Division
- Overview Subsidiaries
- Organizational structure
- Vision, Mission and Long Term Strategic Plan (Corporate Plan) Planning, Budgeting, and
Thursday, May 11, 2023
- Bank Bussiness Plan (Medium Term Strategic Plan) and Company Work and Budget Plan Performance Division
(Short Term Strategic Plan)
Subsidiaries Management
Subsidiaries Performance Wednesday, May 31, 2022 Division
GCG, Integrated GCG Framework & Implementation Wednesday, June 7, 2023 Compliance Division
Market, Portofolio
Risk Management Thursday, June 8, 2023 & Enterprise Risk
Management Division
Implementation of the Audit Function Friday, May 9, 2023 Internal Audit Work Unit
Risk Management Certification
Based on Bank Indonesia Regulation No. 11/19/PBI/2009 concerning Risk Management Certification for Commercial Bank Managers
and Officers, Bank Management (Board of Commissioners and Directors) are required to have a Risk Management Certificate issued by a
Professional Certification Institute, with the following classifications:
No Position Level Validity Period
1 Commissioner Minimum level 1 4 Years
2 Independent Commissioner Minimum level 2 4 Years
If the validity period of the certification has expired, a Maintenance Program (Refreshment) must be carried out periodically at least:
1. 1 (one) time in 4 (four) years for levels 1 and 2; or
2. 1 (one) time in 2 (two) years for levels 3, 4 and 5.
With the enactment of Financial Services Authority Circular Letter No. 28/SEOJK.03/2022 concerning Risk Management Certification for
Commercial Bank Human Resources, the criteria for equalizing levels and aligning levels for HR holders of Risk Management Certificates
that are still valid are determined in accordance with the provisions above.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 523
Page 85
The table for risk management certification for the Board of Commissioners is as follows:
Certification/ Refreshment
Name Position
Certification Organizer Level Year of Publication*
Kartika Wirjoatmodjo President Commissioner BARa Level 5 2023
Deputy President
Rofikoh Rokhim Commissioner/Independent LSPP Level 2 2023
Commissioner
Hadiyanto** Commissioner LSPP Level 1 2018
Rabin Indrajad Hattari Commissioner BSMR Level 1 2022
Hendrikus Ivo Independent Commissioner BSMR Level 3 2020
Dwi Ria Latifa Independent Commissioner BSMR Level 2 2022
Heri Sunaryadi Independent Commissioner BSMR Level 2 2021
Paripurna Poerwoko Sugarda Independent Commissioner BSMR Level 2 2022
Agus Riswanto Independent Commissioner BSMR Level 2 2022
Nurmaria Sarosa Independent Commissioner BSMR Level 2 2022
Awan Nurmawan Nuh*** Commissioner LPPI Pembekalan MR 2023
* Several Board of Commissioners are in the refreshment process
** Resigned from office on March 13 2023
***Started in office on March 13 2023
Supervision of the Implementation of the
As for the implementation of the duties of the Board of
Company’s Strategy
Commissioners during 2023, among others:
Based on the Financial Services Authority Regulation No. 5/ 1. Supervise and provide advice on the Board of Directors’ policies
POJK.03/2016 concerning Bank Business Plans, the Board of in carrying out the management of the Company during 2023.
Commissioners is required to supervise the implementation of the 2. Review of the realization of BRI’s financial report performance
Bank’s Business Plan which includes among others management on a consolidated and quarterly basis.
policies and strategies. The results of the supervision are set 3. Evaluation of the proposed RBB for 2024-2026 and RKAP 2024,
forth in the Supervision Report on the Implementation of the including the realization of the achievements of RKAP & RBB for
Bank’s Business Plan which is submitted to the Financial Services 2023.
Authority each semester as follows: 4. Appointment of a Public Accounting Firm and/or Public
1. Board of Commissioners’ Supervisory Report on the Accountant for the general audit of the consolidated financial
Performance of PT BRI Semester II of 2022 dated February statements and financial reports of PUMK BRI for 2023.
23, 2023. 5. Credit consultation between the Directors and the Board of
2. Supervisory Report of the Board of Commissioners for Commissioners.
Semester I of 2023 dated August 30, 2023. 6. Approval of The Internal Audit Work Unit Annual Audit Planning
for 2023.
Implementation of Supervisory Duties of The 7. Evaluation of performance and implementation of integrated
Board of Commissioners governance in the BRI financial conglomerate.
8. Nomination and remuneration for BRI’s Directors and Board
The Board of Commissioners has carried out its duties, obligations, of Commissioners, including nominations for management of
and responsibilities to supervise the management policies and Subsidiaries.
the running of the Company’s management as determined based 9. Review and approval of provisions to related parties and capital
on the applicable laws and regulations, the Company’s Articles of participation within the authority of the Board of Commissioners
Association, and the stipulated Work Plan. Duties, obligations, and 10. Evaluation of the performance and implementation of the main The
responsibilities are carried out through meetings of the Board of Internal Audit Work Unit audit results, monitoring the follow-up to
Commissioners, meetings of the Board of Commissioners with the internal and external audit findings on a quarterly basis.
Board of Directors, or meetings and evaluations with committees 11. Review of Business Development in each Credit Segment.
under the Board of Commissioners and a letter from the Board of 12. Evaluation of pension fund regulations including a review of
Commissioners to the Board of Directors. pension fund governance and performance
PT Bank Rakyat Indonesia (Persero) Tbk.
524 Annual Report 2023
Page 86
Corporate
Governance
13. Evaluation of the implementation of BRI human capital policies.
14. Evaluation of the Bank’s soundness level, risk profile, implementation of compliance functions, anti-fraud strategy and implementation of
APU PPT.
15. Evaluate BRI and The Internal Audit Work Unit talent pool policies.
16. Evaluation of reorganization proposals in the context of aligning business targets and collaboration between segments.
17. Evaluation of the implementation of Internal Control over Financial Reporting (ICoFR) and strengthening of Integrated governance.
18. Review of corporate credit portfolios and high-risk debtors.
19. BRI governance, architecture and security strategy updates.
20. Review and approval of the sustainable financial action plan, recovery plan and resolution plan.
21. Review of DPLK’s 2022 financial and investment performance including approval of DPLK Bank’s 2023 business plan.
22. Review of business developments in each credit segment.
23. Implementation of other duties of the Board of Commissioners in the context of supervisory functions and providing advice to the Board of
Directors.
Board of Commissioners’ Recommendations
During 2023, the Board of Commissioners has issued letters of approval and decision letters which are the authority of the Board of
Commissioners as regulated in the Articles of Association and applicable regulations with the following details:
No Date Agreement
1 Monday, January, 16 2023 Annual Audit Planning for the Internal Audit Divison (IAD) in 2023
2 Tuesday, March 7, 2023 Application for Approval of Changes to the 2023 Dapen BRI Pension Fund Regulations (PDP).
Request for Approval of Changes to the Anti-Money Laundering (AML) and Counter-Terrorism Financing
3 Tuesday, February 28, 2023
(CFT) Program Implementation Policy.
Request for Approval of Provision of Funds to Related Parties on behalf of PT Permodalan Nasional
4 Tuesday, March 28, 2023
Madani
5 Thursday, April 13. 2023 Implementation of the Micro and Small Business Funding Program (PUMK) for the 2023 Financial Year
KPEI Capital Inclusion Plan in the Context of Central Counterparty (CPP) Exchange Interest Rate (SBNT)
6 Tuesday, May 2, 2023
Development
7 Tuesday, May 30, 2023 Board of Directors' Collegial KPI Proposals for 2023
8 Tuesday, June 20, 2023 Proposed threshold for PT Pegadaian and PT Permodalan Nasional Madani.
9 Tuesday, June 20, 2023 Discussion of Approval of the Proposed Revision of RBB for 2023-2025 and RKAP for 2023
10 Tuesday, June 20, 2023 Changes in Organizational Structure
11 Tuesday, July 4, 2023 Renewal of Committee Composition under the Board of Commissioners
12 Tuesday, August 1, 2023 Approval of Organizational Structure Adjustments and Changes in Supervision of Special Branch Offices
13 Tuesday, September 26, 2023 Renewal Composition of Committee under the Board of Commissioners
14 Tuesday, November 21, 2023 Changes in Individual Key Performance Indicator (KPI) Items and Targets for BRI Directors in 2023
Discussion of Approval of the Proposed RBB Revision for 2024-2026 and the Company's Budget Work
15 Tuesday, November 21, 2023
Plan for 2024.
16 Tuesday, November 21, 2023 Approval of the proposed BRI Sustainable Financial Action Plan (RAKB) for 2024-2028.
17 Tuesday, November 28, 2023 Approval for the Realization of DPLK Business Plan Semester I 2023
18 Tuesday, December 5, 2023 Provision of funds to related parties an. PT BRI Danareksa Sekuritas
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 525
Page 87
Performance Assessment of The Board of Directors and Board of Commissioners
Board of Directors Performance Assessment
Assessment of the performance of the Board of Directors is carried out regularly every year. Performance assessment is carried out based
on collegial Key Performance Indicators (KPI) or joint KPI and Directorate KPI (Individual).
v Procedures for the Implementation of the Board of Directors’ Performance Assessment
01 02 03
The Board of Directors’ KPIs submitted collegially The Board of Directors translates the KPI of the
The Board of Directors submits the Board of Direc-
are determined simultaneously with the submis- Board of Directors collegially into the KPI of the
tors’ KPI proposals collegially to the GMS/ Minister
sion of the Company’s Work Plan and Budget Board of Directors individually
After the Board of Commissioners’ collegial
and individual KPIs are approved by the
Board of Commissioners, the Board of
06 Directors signs an Annual Management
Contract which contains the Board
05 The Board of Commissioners approves the submit-
ted KPIs of the Directors individually 04 Individual Directors KPIs are submitted to the Board
of Commissioners for approval
of Directors’ KPIs collectively and the
Directors’ KPIs individually.
Annual Management Contract which contains The Annual Management Contract containing the
07 08 09
KPI achievements of the Board of Directors are
collegial Directors’ KPI Targets which has been Directors’ KPI Targets is individually signed by the
collegially reported in periodic reports and annual
signed by the Directors, also signed by the Board Members of the Board of Directors with the President
reports
of Commissioners Director and the President Commissioner
Achievement Calculation of the Directors KPI
10 collegially and individually reviewed by an
independent Public Accounting Firm (KAP) that
audits the company’s financial statements
The procedures for implementing the evaluation of the performance of the Board of Directors are carried out in the GMS agenda. The
results of the evaluation of the performance of the Board of Directors as a whole and the performance of each Member of the Board of
Directors individually are an integral part of the compensation and incentive scheme for Members of the Board of Directors.
The implementation of the Board of Directors assessment is carried out using several criteria and measuring tools, namely based on KPI
achievement and based on GCG assessment in the Board of Directors aspect.
CRITERIA FOR ASSESSING THE BOARD OF DIRECTORS’ PERFORMANCE
Collegial Board of Directors’s Performance Assessment criteria
The performance evaluation criteria measured are as follows:
Criteria for Assessing The Board of Directors’ Performance
Economic and Social Business Model Technology Increased Investment Talent Development
Values for Indonesia Innovation Leadership
consisting of financial
and social aspects
The individual KPIs of each Director can be seen in the Individual Performance Evaluation Criteria section.
PT Bank Rakyat Indonesia (Persero) Tbk.
526 Annual Report 2023
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Corporate
Governance
CRITERIA FOR INDIVIDUAL PERFORMANCE ASSESSMENT OF Directorate of Small and Medium Businesses
DIRECTORS • SME and Commercial business fee based income targets
achieved
President Director • Small KUR distribution target achieved
• Bank health level is maintained. • New Debtor Acquisition Target for both Small and Medium
• The company’s financial targets are achieved according to Segments achieved
the budget (RKAP) and Bank Business Plan (RBB). • Commercial business savings targets are achieved while
• Implementation of Government programs is completed on remaining cost efficient
time. • Commercial business loan targets were achieved while asset
• Quality of productive assets and adequacy of loss reserves quality was maintained
are maintained.
• Ultra Micro integration achievements exceeded targets. Directorate of Wholesale and Institutional Business
• Young talent development achieved beyond targets. • Wholesale and institutional business profit targets achieved
• Wholesale business revenue target achieved
Vice Director • Wholesale and institutional business fee-based income
• Bank health level is maintained. targets achieved
• The company’s financial targets are achieved according to • Savings targets are achieved while remaining cost efficient
the budget (RKAP) and Bank Business Plan (RBB). • Loan targets were achieved while asset quality was
• Implementation of Government programs is completed on maintained
time. • UKLN contribution target achieved.
• Quality of productive assets and adequacy of loss reserves • The target volume and number of treasury, international and
are maintained. investment services business transactions were achieved.
• Ultra Micro integration achievements exceeded targets.
• Young talent development achieved beyond targets. Network and Services Directorate
• ATM and CRM Reliability and Productivity Targets achieved
Directorate of Finance • CASA Merchant Growth Target achieved
• The company’s financial targets are achieved according to • Market Share Merchant (MID) Penetration Target achieved
the budget (RKAP) & Bank Business Plan. • Losses due to e-channel Skimming/Fraud by external parties
• The Subsidiary Company’s total contribution performance are minimized and lower than in 2022
target was achieved.
• Target market capitalization & Total Shareholder Return Compliance Directorate
achieved. • GCG Rating Target & Compliance Risk Profile and Legal Risk
• Quality of Financial Reports from ISO Certification/ achieved
Surveillance Results with target Decent • Corporate Governance Perception Index (CGPI) target score
achieved
Consumer Business Directorate • Integrated Governance Composite Rating Target achieved
• Loan targets were achieved while asset quality was • Targets for controlling fines/losses related to regulators are
maintained achieved
• Target number of debtors achieved • BRI’s litigation quality achievement target was achieved
• Asset under management target achieved
• Consumer loan market share will increase from 2022 Risk Management Directorate
• Extracomtable Recovery Target achieved
Micro Business Directorate • Target Losses due to Operational Risk achieved
• Micro business profit targets achieved • The target of zero incidents in IT security (cybersecurity
• Micro loan OS target achieved breach) was achieved
• Micro Extracomptable Recovery Target achieved • Risk Maturity Index target achieved
• Ultra Micro Holding KPI realization target
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 527
Page 89
Human Capital Directorate PARTY CARRYING OUT THE ASSESSMENT
• Employee of Choice target achieved
• Target of Strengthening Personnel Quality in Risk The parties that assess the performance of the Board of
Management Organs achieved Directors are the Board of Commissioners and the GMS. In
• The target for completing the Defined Benefit Pension Fund assessing the performance of the Board of Directors, the Board
Restructuring Roadmap was achieved of Commissioners refers to KPI indicators. The performance
• Millennial target in nominated talent achieved of the Board of Directors and each member of the Board of
• Target % of success in filling workers from the Talent Pool is Directors will be evaluated by the Board of Commissioners. The
achieved realization of the KPI for each Member of the Board of Directors
• Program implementation target related to Talent is reported to the Board of Commissioners for further review by
Development & Career Path System within the Holding/ the Remuneration and Nomination Committee as a consideration
Cluster scope was achieved in determining the remuneration of each Member of the Board
of Directors. The individual performance of the Directors can be
Directorate of Digital & Information Technology seen specifically in the Individual KPIs which consist of Joint KPIs
• Target IT maturity level achieved and Directorate KPIs. Furthermore, the Board of Commissioners
• The target of zero incidents in IT security was achieved and Directors are accountable for the Company’s performance
• IT budget realization improved from the previous year achievements in the 2023 period, including the implementation
• Cash management targets achieved of the duties and responsibilities of the Board of Commissioners
• User experience management targets for the BRIspot, and Directors at the GMS.
BRIsurf, BRImen & NDS platforms were achieved
Before being disclosed at the GMS, the assessment of the Board
of Directors’ Collegial KPI had gone through a review process by
the Public Accounting Firm (KAP) Purwantono, Sungkoro & Surja.
RESULTS OF THE BOARD OF DIRECTORS’ PERFORMANCE ASSESSMENT
The Board of Directors’ collegial KPI achievements in the 2023 financial year are as follows:
Category Weight KPI parameters Realization
Financial 26% (C) PPOP (5%) & PPOP Growth (5%) • RP94.12 T & 13.80%
(C) ROE Tier 1 (4%) • 22.94%
(G) CAR (5%) • 25.23%
(G) TSR (3%) • Ranked 2 out of 8 Peers
(C) Market Cap (4%) • Rp867.68 T
Operational 12% (G) LAR (3%) & LAR Coverage (3%) • 12.54% & 53.59%
(G) COC (3%) • 2.38%
(G) BOPO (3%) • 64.36%
Social 7% (S) KUR Realization (4%) • Rp163.33 T KUR distributed
(S) Subrogration Recovery Rate (3%) • 22.93%
Business Model Innovation 21% (C) Average Cheap Funds (7%) • Rp791.53 T
(C) CASA Ratio (5%) • 64.55%
(G) UMI Holding KPI Realization (9%) • 105.10%
Technology Leadership 12% (C) ATM and EDC Payment Integration (3%) • Implemented according to milestones
(G) IT Master Plan Implementation (4%) • Implemented according to milestones
(G) Cyber Security Breach (5%) • Zero Incident
Increased Investment 12% (E) ESG Rating (4%) • S&P Global Score: 63 & MSCI Rating A
(G) Risk Management Maturity Index (4%) • Index Score 4.03
(G) Subsidiary Company Contribution (5%) • Rp8.37 T
Talent Development 10% (S) Talent Management Program in Clusters (2%) • Implemented according to the
(G) Completion of the roadmap for strengthening Cluster Talent Committee program
BRI Dapen (2%) implementation timeline
• Roadmap available according to timeline
(G) Fulfillment of Risk Management Organ
• BOD & SEVP in the risk management organ
Qualifications (2%)
function, have met the qualifications
(S) Female Ratio in Nominated Talent (2%) • 22.58%
(S) Young Talent in Nominated Talent (2%) • 22.58%
Achievement 101,80%
Information: (C) Commercial; (E) Environment; (S) Social; (G) Governance
PT Bank Rakyat Indonesia (Persero) Tbk.
528 Annual Report 2023
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Corporate
Governance
Board of Commissioners Performance Procedure for Implementing the Performance
Assessment Assessment of The Board of Commissioners
The Board of Commissioners prepares a work plan at the beginning Performance Assessment of the Board of Commissioners is
of the year and conducts a self-assessment based on the carried out through self-assessment and is reported at the GMS.
achievements of the Board of Commissioners and the predetermined
Key Performance Indicators (KPI). In addition, the Board of Board of Commissioners’ Performance Evaluation
Commissioners also conducts a review on the implementation of Criteria
the Board of Commissioners Committees’ and Secretariat duties in
accordance with the targets in the Work Plan and Budget. Board of Commissioners Performance indicators or criteria are
measured by the achievement of the work program/ work plan
Based on the results of the review and self-assessment of the and budget (RKA) that was prepared at the beginning of each year.
Board of Commissioners and Committee performance, all The work program of the Board of Commissioners is prepared by
work plans that have been set in early 2023 has been 100% taking into account the key success factors in the implementation
implemented in accordance with the targets. of the Board of Commissioners duties, including the learning &
growth, Internal process, compliance and financial perspectives.
The 2023 assessment of the Board of Commissioners criteria are
as follows:
No Assessment Assessment Indicators Parameter Weight
Perspectives Aspects (%)
1 Learning & Growth Board of a Organization of the Board of Organization of the Board of 2,00
Perpective Commissioners Commissioners Following the provisions Commissioners following applicable
Organization regulations
b Organization of the Board of Organ organization under the Board 2,00
Commissioners’ Organs following the of Commissioners following applicable
provisions regulations
Board of a New Board of Commissioners The entire Board of Commissioners has 2,00
Commissioners orientation program just joined the orientation program
Competency
Development
b Members of the Board of Commissioners Members of the Board of Commissioners 2,00
fulfill competency/certification in have fulfilled their competencies in
accordance with applicable regulations accordance with applicable regulations
c Education/training/seminar programs Each Commissioner member has 2,00
to improve competence attended at least one education/
training/seminar program
Sub Total 10,00
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 529
Page 91
No Assessment Assessment Indicators Parameter Weight
Perspectives Aspects (%)
2 Internal Procces Planning a Ratification of the Work Plan and The RKAP of the Board of Commissioners 2,50
Budget of the Board of Commissioners is approved before the implementation
of the current year the RKAP takes
effect (December 31 at the latest)
b Approval of RBB and/or revision of RBB The RBB is ratified before November 30, 5,00
on time and the Revised RBB is approved by the
Board of Commissioners before June 30
every year
Implementation a Approval of corporate actions of the The application for approval from 5,00
Board of Directors that require the the Board of Commissioners on the
support of the Board of Commissioners proposal of the Board of Directors is
following the provisions given no later than 15 working days
from the date it is received by the Board
of Commissioners
b Meetings of the Board of Commissioners Meetings of the Board of Commissioners 10,00
are held following the provisions and are held at least once a month, and the
targets Meetings of the Board of Commissioners
with the Board of Directors are held at
least once every four months
c Formulate Nomination Policy and a. Letter of submission of nominated 2,50
Implementation of the Nomination talent to the Cluster Talent
Process Candidates for the management Committee (CTC)
of the Company, including subsidiaries b. Company Nomination Policy
under the authority of the Board of
Commissioners
d Develop remuneration policies and a. Remuneration Policy for the Board 2,50
remuneration structures for the of Directors and the Board of
Board of Directors and the Board of Commissioners.
Commissioners b. Recommendations on the
remuneration structure for the Board
of Commissioners and the Board of
Directors submitted to Series A Dwi
Warna Shareholders
e Appointment of a Public Accounting The recommendation of KAP to 5,00
Firm on the Company’s Financial carry out an audit of the company’s
Statements financial statements is given before the
Company’s Annual GMS
Supervision a Implementation of the Working Visit of Implementing working visits to Regional 7,50
the Board of Commissioners Offices
b Implementation of internal control Review of The Internal Audit Work 2,50
review Unit’s Annual Audit Planning (PAT) and
evaluation of the implementation of
internal audit
c Implementation of the Internal Audit Internal audit report review and follow- 2,50
Audit Report Review and follow-up on up on findings are carried out following
the results of the internal audit the provisions and on time according to
the target
d Implementation of Internal Audit External audit report review and follow- 2,50
Audit Report Review and follow-up on up on findings are carried out following
external audit results the provisions and on time according to
the target
E Implementation of the Financial Report Review of financial statements is 2,50
Review carried out following the provisions and
on time according to the target
Sub Total 50,00
PT Bank Rakyat Indonesia (Persero) Tbk.
530 Annual Report 2023
Page 92
Corporate
Governance
No Assessment Assessment Indicators Parameter Weight
Perspectives Aspects (%)
3 Compliance Implementation a Implementation of GCG self- The GCG self-assessment is carried out 2,50
Prespective of corporate assessment every Semester in accordance with the
activities in provisions and on time according to the
accordance with target
Good Corporate
Governance b Implementation of the Integrated GCG self-assessment is carried out 2,50
Governance self-assessment every semester in accordance with the
provisions and on time according to the
target
c Public Accountant’s Opinion on the Unqualified Public Accountant Opinion 5,00
Company’s Financial Statements
d CGPI Assessment Score CGPI assessment score is better than 2,50
previous year
Implementation a Performance of a review of the Risk Implementation of the review of the 10,00
of the Profile Report Risk Profile Report every three months
Supervision in accordance with the provisions and on
function on the time according to the target
Management
of Risk b Implementation of the compliance The self-assessment score of the 2,50
Management function review of the implementation of the
compliance function is carried out every
semester
c Implementation of Review on Risk The review of the Compliance function 2,50
Profile Report and Compliance Function and the soundness level of the bank
and bank soundness level is carried out every semester in
accordance with the provisions and on
time according to the target
d Implementation of the Integrated Implementation of Integrated Internal 2,50
Internal Control Adequacy Review, Control Adequacy Review, Integrated
Integrated Risk Profile, Integrated Risk Profile, Implementation of
Governance Implementation, and Integrated Governance, and Integrated
Integrated Governance Annual Report. Governance Annual Report is carried
out every Semester in accordance with
the provisions and on time according to
the target
Sub Total 30,00
4 Financial Assessment of a Net profit Achievement of net profit targets in 2,50
Perspective profitability and accordance with the RKAP
capital aspects
b Asset Achievement of asset targets in 2,50
accordance with the RKAP
c NPL NPL target achievement in accordance 2,50
with the RKAP
d CAR Achievement of CAR targets in 2,50
accordance with the RKAP
Sub Total 10,00
TOTAL 100,00
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 531
Page 93
Parties that Conduct the Assessment
The Board of Commissioners evaluates the performance of the Board of Commissioners in 2023 by conducting a self-assessment and presented
at the GMS..
Board of Commissioners Performance Assessment Results
No Valuvation Assessment
Indicator Parameter
Weight
Target Realization
Achievement Final
Perspective Aspects (%) (%) score
1 Learning & Organization a Organiza- The Board of 2,00 The organization The organi- 100 2,00
Growth Perpec- of the Board of tion of the Commissioners of the Board of zation of the
tive Commissioners Board of organization Commissioners Board of Com-
Commis- complies with is in accordance missioners is
sioners In applicable with applicable in accordance
accordance regulations regulations. with applicable
with provi- regulations.
sions
b Organ orga- Organization of 2,00 Organization of Organ organi- 100 2,00
nization of organs under organs under zations under
the Board of the Board of the Board of the Board
Commis- Commissioners Commissioners of Commis-
sioners in in accordance in accordance sioners are in
accordance with applicable with applicable accordance
with provi- regulations regulations with applicable
sions regulations.
Competency a New Board All new Board of 2,00 Every newly During 2023 100 2,00
Development of Com- Commissioners appointed Board there was a
of the Board of missioners take part in of Commissioners new member
Commissioners orientation an orientation receives a Board of the Board of
program program of Commission- Commissioners,
ers orientation namely Awan
program. Nurmawan
Nuh, who has
participated in
the Board of
Commissioners
orientation
program
b Commis- Members of the 2,00 Members of All members 100 2,00
sioners have Board of Com- the Board of of the Board
competence missioners fulfill Commissioners of Commis-
in accor- competency fulfill competen- sioners have
dance with obligations in cy obligations fulfilled their
applicable accordance in accordance competency
regulations with applicable with applicable obligations in
regulations regulations. accordance
with applicable
regulations.
c Education/ Each Commis- 2,00 All members All members 100 2,00
training/ sioner member of the Board of of the Board of
seminar has attended Commissioners Commissioners
programs at least one have carried out have carried
to improve education/train- training at least out training
competency ing/seminar once a year at least once
program a year
Sub Total 10,00 10,00
2 Internal Procces Planning a Ratification The Board of 2,50 The Board of The 2024 Com- 100 2,50
of the Board Commissioners’ Commissioners’ pany Work and
of Com- Company Work Company Work Budget Plan of
missioners’ and Budget and Budget the Board of
Work Plan Plan is approved Plan is approved Commissioners
and Budget before the before the imple- was approved
implementation mentation of the on December
of the Company Company Work 29, 2023
Work and and Budget Plan
Budget Plan for the current
for the current year takes effect
year takes effect (no later than
(no later than December 31)
December 31)
PT Bank Rakyat Indonesia (Persero) Tbk.
532 Annual Report 2023
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Corporate
Governance
No Valuvation Assessment
Indicator Parameter
Weight
Target Realization
Achievement Final
Perspective Aspects (%) (%) score
b Ratification The Bank 5,00 The Board of The Board 100 5,00
of Bank Bussiness Plan Commissioners of Commis-
Bussiness is ratified before shall provide sioners has
Plan and/or November 30 approval and given approval
revision of and the Revised response to the to the Bank
Bank Bussi- Bank Bussiness Bank Bussiness Bussiness Plan
ness Plan on Plan is ratified Plan proposal on November
time by the Board of to the Board of 28, 2023 and
Commissioners Directors no later approval for
before 30 June than November the Revised
every year 30, 2023 Bank Bussiness
Plan on June
26, 2023
Implementation a Approval of Permohonan 5,00 The Board of During 2023, 100 5,00
corporate persetujuan De- Commissioners there were 16
actions or wan Komisaris provides respons- approval from
actions of terhadap usulan es to requests the Board of
the Board Direksi diberikan for approval of Commissioners
of Directors paling lambat corporate actions for all requests
that require 15 hari kerja or actions of the submitted by
approval sejak diterima Board of Direc- the Board of
from the oleh Dewan tors that require Directors
Board of Komisaris approval from
Commis- the Board of
sioners in Commissioners in
accordance accordance with
with the the provisions
provisions
b Board of Board of 10,00 The Board of During 2023 100 10,00
Commis- Commissioners Commissioners there were
sioners meetings are holds meetings 16 Board of
meetings held at least with the Board of Commissioners
are held in once a month Directors at least meetings with
accordance and Board of once a month the Board of
with provi- Commissioners and Board of Directors and
sions and and Directors Commissioners 109 Committee
targets meetings are meetings at least meetings under
held at least once every 4 the Board of
once every four (four) months Commissioners
months.
c Developing a. Letter of 2,50 a. The Board of a. The Board of 100 2,50
Nomination submission of Commissioners Commis-
policies and Nominated submits the sioners has
Implement- Talent to Nominated submitted a
ing the the Cluster Talent letter to Nominated
Nomination Talent Com- the Cluster Tal- Talent letter
Process for mittee (CTC). ent Committee to the Clus-
Candidates b. Company (CTC). ter Talent
for Com- Nomination Committee
pany man- Policy b. The Company’s (CTC) in Jan-
agement, Nomination uary 2023
including Policy is avail-
subsidiaries able according b. The Board of
under the to the provi- Commis-
authority of sions sioners has
the Board of established
Commis- a Nomnation
sioners policy for
Members of
the Board of
Commis-
sioners and
Directors
with the
Decree of
the Board of
Commission-
ers dated
July 28,
2015.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 533
Page 95
No Valuvation Assessment
Indicator Parameter
Weight
Target Realization
Achievement Final
Perspective Aspects (%) (%) score
d Develop re- a. Remuneration 2,50 a. There are pro- a. The Board of 100 2,50
muneration Policy for visions from Commission-
policies and Directors and the Board of ers had the
remunera- Board of Com- Commission- following
tion struc- missioners. ers regarding policies:
tures for b. Recommen- the Remunera- 1. Remu-
the Board dations on tion Policy for neration
of Directors remuneration Directors and Policy for
and Board structure for Board of Com- Directors
of Commis- the Board missioners and
sioners of Commis- Board of
sioners and b. Recommenda- Commis-
Directors sub- tions for the sioners.
mitted to Dwi remuneration 2. Remuner-
Warna Series A structure for ation Gov-
Shareholders the Board ernance
of Commis- Policy.
sioners and 3. Imple-
Directors sub- menta-
mitted to Dwi tion of
Warna Series A deferred
Shareholders remuner-
ation.
b. The Board
of Com-
mission-
ers had
submitted
a proposal
for the
income of
the Board
of Direc-
tors and
Board of
Commis-
sioners for
2023 and
bonuses
for perfor-
mance for
the 2022
financial
year to
Series A
Dwiwarna
Share-
holders
on March
29, 2023.
e Appoint- Recommenda- 5,00 Recommenda- The Public 100 5,00
ment of tions for Public tions for Public Accounting
a Public Accounting Accounting Firm Firm’s proposal
Accounting Firms who who will carry to carry out the
Firm for the will carry out out an audit of general audit
Company’s audits of the the company’s of the consoli-
Financial company’s financial reports dated financial
Reports financial reports are given before statements
are given before the Company’s and financial
the Company’s Annual GMS reports of
Annual GMS PUMK BRI for
the 2023 finan-
cial year was
submitted be-
fore the 2023
AGMS, namely
February 21,
2023
Supervision a Implemen- Implementing 7,50 The Board of During 2023, 100 7,50
tation of working visits to Commissioners the Board of
Board of Regional Offices visited BRI re- Commissioners
Commis- gional offices carried out 17
sioners working visits
Working to 12 Regional
Visits Offices
b Implemen- Review of Inter- 2,50 Review of Inter- The Board of 100 2,50
tation of nal Audit Work nal Audit Work Commissioners
internal Unit’s Annual Unit ‘s Annual has reviewed
control Audit Planning Audit Planning and approved ‘
review and evaluation and evaluation of Internal Audit
of the imple- the implementa- Work Unit’s
mentation of tion of internal 2023 Annual
internal audits audits are carried Audit Planning
out according on February 21,
to the specified 2023
time targets.
PT Bank Rakyat Indonesia (Persero) Tbk.
534 Annual Report 2023
Page 96
Corporate
Governance
No Valuvation Assessment
Indicator Parameter
Weight
Target Realization
Achievement Final
Perspective Aspects (%) (%) score
c Implemen- Review of inter- 2,50 Recommen- Written recom- 100 2,50
tation of nal audit audit dations from mendations on
Internal results reports the Board of the results of
Audit Audit and follow-up Commissioners internal audits
Results on findings are regarding the in the form of
Report carried out in results of the opinions and
Review and accordance with internal audit suggestions
follow-up to regulations and and follow-up to from the Board
internal au- on time accord- the findings were of Commis-
dit results ing to targets carried out in sioners to
accordance with the Board of
the provisions Directors have
and on time been evaluated.
according to the Reports on
target 4 times the implemen-
tation of the
main results of
the internal au-
dit of Internal
Audit Work Unit
were submitted
every quarter
(TW IV ‘22, TW
I ‘23, TW II’23
and TW III ‘23 )
d Implemen- Review of exter- 2,50 Recommen- Written recom- 100 2,50
tation of ex- nal audit audit dations from mendations on
ternal audit results reports the Board of the results of
inspection and follow-up Commission- external audits
report on findings are ers regarding in the form of
review and carried out in the results of opinions and
follow-up to accordance with external audits suggestions
external au- regulations and and follow-up to from the Board
dit results on time accor- the findings are of Commis-
ding to targets carried out in sioners to
accordance with the Board of
the provisions Directors have
and on time been evaluated.
according to Reports on
targets the implemen-
tation of the
main points of
external audit
results were
submitted
every quarter
(TW IV ‘22, TW
I ‘23, TW II’23
and TW III ‘23)
E Implemen- Financial report 2,50 Financial report The Board of
tation of reviews are reviews are Commissioners
Financial carried out in carried out in reviewed the
Report accordance with accordance with general audit
Review regulations and regulations and of the 2022 fi-
on time accord- on time accord- nancial reports,
ing to targets ing to targets the financial
reports for TW
I, TW II and TW
III for 2023
Sub Total 50,00 50,00
3 Compliance Pre- Implementa- a Implemen- The GCG 2,50 GCG Self-Assess- In 2023, the 100 2,50
spective tion of corpo- tation of self-assessment ment is carried Board of
rate activities GCG self-as- is carried out ev- out twice a year Commissioners
in accordance sessment ery semester in carried out a
with Good accordance with self-assess-
Corporate the provisions ment of GCG
Governance and on time SM II 2022
according to the and SM I 2023
target and submitted
written recom-
mendations
in the form of
opinions and
suggestions
from the Board
of Commis-
sioners to
the Board of
Directors
b Implemen- The integrated 2,50 Integrated GCG The Integrated 100 2,50
tation of GCG self-assess- Self-Assessment GCG self-as-
Integrated ment is carried is carried out sessment
Governance out every every semester assessment in
self-assess- semester in 2023 was car-
ment accordance with ried out twice,
the provisions namely SA TKT
and on time SM II 2022 and
according to the SA TKT SM I
target 2023 which
was carried out
in accordance
with the
provisions and
on time
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 535
Page 97
No Valuvation Assessment
Indicator Parameter
Weight
Target Realization
Achievement Final
Perspective Aspects (%) (%) score
c Public Ac- Public 5,00 Public Accoun- Public 100 5,00
countant’s Accountant’s tant’s reasonable Accountant’s
Opinion reasonable in in all material reasonable in
on the all material respects. all material
Company’s respects. respects.
Financial
Reports
d The CGPI The CGPI as- 2,50 Target CGPI score CGPI score in 100 2,50
assessment sessment score is higher than 2023 with a
score is is in line with the previous year score of 95.21
better than the target (2022/ 95.18)
the previous
year
Implemen- a Carrying Carrying out 10,00 There are written The Board of 100 10,00
tation of the out a review reviews of the recommenda- Commissioners
Supervision of the Risk Risk Profile tions in the form submitted
function of Profile Report every of opinions and written recom-
Risk Manage- Report. three months suggestions from mendations
ment Manage- in accordance the Board of in the form of
ment with regulations Commissioners opinions and
and on time for implementing suggestions
according to the review of to the Board
targets the Risk Profile of Directors
Report regarding the
quarterly risk
profile report
b Implemen- a. A review of 2,50 Compliance risk Compliance 100 2,50
tation of the compli- rating is still Risk is still
compliance ance function within good within good
functions is carried out limits, namely limits, namely
every semes- rank 2 (Low rank 2 (Low to
ter. to Moderate) Moderate)
b. The self-as- according to OJK
sessment val- assessment
ue review of
the implemen-
tation of the
compliance
function is
carried out ev-
ery semester.
c Implemen- Implementation 2,50 There is a written The Board of 100 2,50
tation of of the review of recommendation Commissioners
Reviews of the Compliance from the Board submitted
Risk Profile function and of Commissioners written recom-
Reports and bank health le- regarding the mendations
Compliance vel is carried out review of the in the form of
Functions every semester bank’s compli- opinions and
as well as in accordance ance function suggestions
the bank’s with the provisi- and soundness to the Board
health level. ons and on time level which is of Directors
according to the carried out every regarding the
target semester implemen-
tation of the
compliance
function and
bank soundness
level in Se-
mester II 2022
and Semester I
2023
d Implemen- Implementation 2,50 There is a written The Board of 1,00 2,50
tation of Re- of the Review of recommendation Commissioners
view of the the Adequacy from the Board submitted
Adequacy of of Integrated of Commissioners written recom-
Integrated Internal Con- regarding the mendations
Internal trol, Integrated adequacy of In- in the form
Control, Risk Profile, tegrated Internal of opinions
Integrated Implementation Control, Integrat- and sugges-
Risk Profile, of Integrated ed Risk Profile, tions from
Implemen- Governance, and Implementation the Board of
tation of Annual Report of Integrated Commissioners
Integrated on Integrated Governance, to the Board
Governance, Governance and Integrated of Directors
and Annual is carried out Governance regarding the
Report on every Semster in Annual Report Adequacy of
Integrated accordance with carried out every Integrated In-
Governance. regulations and Semester ternal Control,
on time accord- Integrated Risk
ing to targets Profile, Imple-
mentation of
Integrated Gov-
ernance, and
Annual Report
on Integrated
Governance
for Semester II
2022 and Se-
mester I 2023
Sub Total 30,00 30,00
PT Bank Rakyat Indonesia (Persero) Tbk.
536 Annual Report 2023
Page 98
Corporate
Governance
No Valuvation Assessment
Indicator Parameter
Weight
Target Realization
Achievement Final
Perspective Aspects (%) (%) score
4 Financial Assessment a Net profit Achievement of 2,50 Rp56,16 T Rp60,43 T 107,6% 2,69
Perspective of profitability net profit tar-
and capital gets according
aspects* to Company
Work and Bud-
get Plan
b Asset Achievement of 2,50 Rp1.911,7 T Rp1.965,0 T 102,8% 2,57
Asset targets
according to
Company Work
and Budget Plan
c NPL Achievement 2,50 2,73% 2,95% 91,9% 2,30
of NPL targets
according to
Company Work
and Budget Plan
d CAR Achievement 2,50 24,72% 25,24% 112,8% 2,82
of CAR targets
according to
Company Work
and Budget Plan
Sub Total 10,00 10,38
TOTAL 100,00 100,38
Description:
* Financial realization figures use the prognosis in the proposed RKAP/RBB.
Performance Assessment of Committees Under the Board of Commissioners and The Basis of
Their Assessment
The Board of Commissioners evaluates the performance effectiveness of the committees under the Board of Commissioners. The
procedures and criteria for assessing the performance of the Committees under the Board of Commissioners are seen from the KPI
requests of each Committee. The Board of Commissioners considered that during 2023 the Board of Commissioners’ committees had
carried out their duties and responsibilities quite effectively in terms of the achievement of the Key Performance Indicator (KPI) of each
committee.
Achievement of Audit Committee Key Performance Indicators
Indicators or criteria for the performance of the Audit Committee (KA) were measured from the achievement of the work program/work
plan and budget that had been prepared at the beginning of each year and the attendance level of Audit Committee Members in each
meeting.
The Audit Committee work program was structured to support the main success factors (Key Success Factors) in carrying out the duties
of the Board of Commissioners in carrying out the process of reviewing financial reports, results of internal and external audits (KAP), and
providing recommendations on the selection of KAP.
In general, all Audit Committee KPIs had been achieved with the implementation of the 2023 Audit Committee Work Plan and Budget
(RKA) according to the set targets and the attendance level of Audit Committee members who met the requirements so that Audit
Committee meetings could be held with a quorum in every decision making.
Audit Committee Performance Assessment 2022
Valuation Assessment Output/
No Indicator Target Weight Mark
Perspective Aspects Target Achievement
1 Learning Committee The composition The composition of Audit The composition of Audit 5 5
& Growth Organization of the Committee Committee members is Committee members for
Perspective Members according in accordance with POJK, 2023 was in accordance
to the provisions. KBUMN Regulations and with the POJK and SOE
Regulators. Ministry provisions.
The Committee Audit Committee Charter The Audit Committee 5 5
Charter has been Review Charter has been reviewed
updated according in accordance with the
to the provisions. provisions.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 537
Page 99
Valuation Assessment Output/
No Indicator Target Weight Mark
Perspective Aspects Target Achievement
Competence Committee KA members have Audit Committee members 5 5
Member members had competencies including: had competence in the
Committee competence 1. having knowledge fields of finance and/
according to the in finance and/or or accounting, law,
provisions. accounting. economics, auditing and
2. having work banking.
experience of at least
5 (five) years in finance
and/or accounting.
The term of office The term of office of The term of office of BRI 5 5
of committee members of the Audit Audit Committee members
members was in Committee might not did not exceed the term
accordance with be longer than the term of office of the Board of
the provisions. of office of the Board Commissioners.
of Commissioners as
stipulated in the Articles
of Association and might
be reelected only for the
next 1 (one) period.
Planning Approval of the RKAP KA in 2022 ratified The RKAP KA in 2024 was 5 5
Committee’s Work in 2023. ratified on December 29,
Plan on time 2023
Implementation Committee Once a month (12 times). During 2023, 23 Audit 5 5
meetings are held Committee meetings were
in accordance with held.
the provisions and
plans prepared.
Evaluation and once a year. Written recommendations 5 5
approval of the in the form of opinions and
Board of Directors suggestions to the Board
on the Annual Audit regarding Approval of the
Plan (PAT). 2023 The Internal Audit
Work Unit BRI Annual Audit
Plan dated February 14,
2023.
Providing once a year. Recommendation of 5 5
recommendations the Audit Committee on
regarding the Appointment of a
the proposed Public Accountant and/
appointment of a or Public Accounting Firm
Public Accountant for conducting an Audit
and Public of BRI’s Consolidated
Accounting Firm. Financial Statements and
PKBL Financial Statements
for the 2023 financial year
dated January 16, 2023.
Carrying out other In accordance with the Tasks carried out according 5 5
assignments duties and directions to the provisions.
according to of the Board of
the direction Commissioners.
of the Board of
Commissioners.
2 Internal Supervision Review of reports Every Quarter. Written recommendations 5 5
Process on the results in the form of opinions
Perspective of internal audit and suggestions are
implementation submitted to the Board
and follow-up on of Commissioners on a
findings carried out quarterly basis.
in accordance with
regulations.
PT Bank Rakyat Indonesia (Persero) Tbk.
538 Annual Report 2023
Page 100
Corporate
Governance
Valuation Assessment Output/
No Indicator Target Weight Mark
Perspective Aspects Target Achievement
The review The review and discussion The review and discussion 10 10
of financial between the Audit between the Audit
statements is Committee, the Board of Committee, the Board of
carried out in Commissioners and The Commissioners and The
accordance with Internal Audit Work Unit Internal Audit Work Unit
the provisions and is stated in the minutes is stated in the minutes of
on time. of meetings two times meetings two times with
with KAP and two times KAP and two times with
with The Internal Audit The Internal Audit Work
Work Unit. Unit.
Review of the once a year The Audit Committee has 5 5
management of conducted a review of
the Whistleblowing the effectiveness of BRI’s
System. Whistleblowing System
Reviewing the once a year The Audit Committee 10 10
general audit conducted a review of
implementation the audit committee on
of BRI Financial the audit report on the
Institution Pension financial statements of
Fund’s financial BRI Financial Institution
and performance Pension Fund for Fiscal
reports. Year 2022.
Management Letter once a year The Audit Committee 10 10
follow-up review conducted a review of
and follow-up follow-up monitoring on
on audit findings the findings of the external
conducted by auditor (management
external parties. letter) every quarter.
Review of once a year During 2023 the Audit 5 5
Reports of fraud Committee submitted
incidents that are a Review of Reports of
expected to have a Fraud Incidents which
Significant Impact. were estimated to have a
Significant Impact.
3 Compliance Implementation Unqualified Public Reasonable in all material The KAP’s audit opinion on 10 10
Perspective activity Accountant respects BRI’s financial statements
corporation Opinion. is reasonable in all material
according to respects.
GCG
Total 100 100
Achievements of Key Performance Indicators of The Nomination and Remuneration Committee
The performance indicators or criteria for the Nomination and Remuneration Committee are measured by the achievement of the work
program/work plan that has been prepared at the beginning of each year and the level of attendance of Nomination and Remuneration
Committee members at each meeting. The Nomination and Remuneration Committee work program is prepared to support the main
success factors (Key Success Factors) in carrying out the duties of the Board of Commissioners in carrying out the nomination process
for company and subsidiary management, evaluating worker and employment remuneration policies, and remuneration for Directors and
Board of Commissioners.
In general, all Nomination and Remuneration Committee KPIs have been achieved by implementing all 2023 Work Plans and Nomination and
Remuneration Committee according to the targets set and the level of attendance of Nomination and Remuneration Committee members
that meets the provisions so that Nomination and Remuneration Committee meetings can be held with a quorum in every decision making.
The achievements of the indicators or performance of the Nomination and Remuneration Committee are as follows:
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 539
Page 101
No Valuation Assessment Indicator Target Output/Target Weight Mark
Perspective Aspects Achievement
1 Learning Committee The composition The composition The composition 5 5
& Growth Organization of committee of Nomination and of Nomination and
Perspective members is in Renumeration Committee Renumeration Committee
accordance with members is in accordance members is stated in the
provisions with regulatory Decree of the Board of
regulations and the Commissioners, and is
Ministry of SOEs in accordance with the
provisions of the OJK
Regulation & Ministry of SOEs
Competency Committee All Nomination and All Nomination and 5 5
of Committee members have Renumeration Committee Renumeration Committee
Members competence in members pass the OJK Fit Commissioners were
accordance with & Proper test and/or take declared to have passed
the provisions part in education during the OJK Fit and Proper Test
2023 and attended education.
The term of office Committee Member SKs Determination of the 5 5
of committee are updated according to Chairman and Members
members is in the provisions and terms of KUR BRI, the term of
accordance with of office in accordance office of the Chairman and
the provisions with OJK Regulation and Members of Nomination
Head of SOEs provisions and Renumeration
Committee is in accordance
with the provisions.
2 Internal Planning Approval of the RKA KNR in Year RKA Nomination and 10 10
Process Committee’s Work 2024 is ratified no later Renumeration Committee
Perspective Plan on time than the end of 2023 2024 was ratified on
December 29, 2023
Implementation Committee In accordance with During 2023, 20 (twenty) 10 10
meetings are held regulations, Committee Nomination and
in accordance with meetings are held at Renumeration Committee
the provisions and least once every 4 (four) meetings were held.
plans prepared months
Nomination of BRI At least once a year Nominations for BRI 10 10
management Management were carried
out according to the
meeting details.
Nomination Tentative in accordance The Nomination and 10 10
of subsidiary with the Board of Remuneration Committee
management Directors’ proposal nominated subsidiary
management according to
the meeting details.
Review and prepare Carried out periodically Nomination and 10 10
recommendations once a year Renumeration Committee’s
for the recommendation on the
Remuneration proposed Remuneration for
Structure of the Company Management.
Board of Directors
and Board of
Commissioners
Reviewing/ Carried out periodically Nomination and 10 10
Discussing the once a year Renumeration Committee
Remuneration discussed the remuneration
of Directors and of company management
Commissioners according to the meeting
details.
Supervision Periodic review/ Carried out periodically Nomination and 10 10
discussion of once a year Renumeration Committee
Employment Policy held discussions regarding
and Employee Adjustments to Internal
remuneration Regulations regarding
Remuneration for
Directors and Board of
Commissioners on August
22, 2023
3 Compliance Implementation Evaluation of the Carried out periodically Carrying out a meeting to 5 5
Perspective of corporate performance of the once a year discuss the Evaluation of
activities in Board of Directors the Board of Directors of
accordance with PT Bank Rakyat Indonesia
GCG (Persero) Tbk on February
14, 2023
Implementation Carried out semi-annually The results of the 5 5
of the Board of GCG self-assessment
Commissioners’ assessment at the Board
GCG self- of Commissioners were
assessment obtained with a composite
rating of 2
Evaluation of Carried out periodically The Performance 5 5
the performance once a year Assessment of the
of the Board of Board of Commissioners
Commissioners Committees and evaluation
of Committee Members
were carried out at the end
of each year and submitted
in the BRI Annual Report.
Total 100 100
PT Bank Rakyat Indonesia (Persero) Tbk.
540 Annual Report 2023
Page 102
Corporate
Governance
Achievement of Key Performance Indicators for the Risk Monitoring Committee
The performance indicators or criteria for the Risk Management Monitoring Committee (KPMR) are measured by the achievement of the
work program/work plan has been prepared at the beginning of each year and the level of attendance of KPMR members at each meeting.
The KPMR work program is prepared to support the main success factors (Key Success Factors) in implementing the duties of the Board
of Commissioners in monitoring the implementation of risk management for the company and its subsidiaries.
In general, all KPMR KPIs have been achieved by implementing all KPMR Work Plans for 2023 according to the targets set and the level
of attendance of KPMR members that meets the provisions so that KPMR meetings can be held with a quorum in every decision making.
As for the achievement of KPM indicators or performance
Valuation Assessment Output/
No Indicator Target Weight Mark
Perspective Aspects Target Achievement
1 Learning Organization Composition The composition of KPMR Determination of the Chairman 5 5
& Growth Committee of committee members is in accordance and Members of KPMR BRI. The
Perspective members according with applicable composition of KPMR members
to conditions regulations is in accordance with applicable
regulations
Competence Committee KPMR members from the All KPMR members from the 5 5
Committee members had Board of Commissioners Board of Commissioners and
Member appropriate passed the OJK fit & Independent Parties passed
competence proper test and/or the OJK fit & proper test and/
provision participated education or participated education during
during 2023 2023
Committee Committee Member Determination of the Chairman 5 5
members have Decrees are updated and Members of KPR BRI. The
competence in in accordance with the composition of MPR members
accordance with provisions and terms of is in accordance with applicable
the provisions office in accordance with regulations.
applicable regulations.
2 Internal Process Planning Approval of the RKA KPMR in Year RKA KPMR in 2024 approved on 5 5
Perspective Committee’s Work 2024 is ratified no later the December 29, 2023
Plan on time than the end of 2023
Implementation Committee meeting Minimum 4 meetings. During 2023 it implemented 45 5 5
held in accordance KPMR meetings. Besides that
with the provisions KPMR also actively participates
and plans drawn up in meetings with the Board of
Commissioners.
Evaluation of gifts The whole gift package During 2023 KPMR Do 12 reviews 5 5
credit above a credit on top of amount credit consulting.
certain amount certain evaluation
that requires accordingly provision
consultation
with the Council
Commissioner
Evaluation of All provision of funds During 2023 KPMR Do 2 reviews 5 5
provision related related parties in times the approval of the
party funds evaluation accordingly provision of funds related parties.
output Related documents could
be viewed in the realization of
RKA KPMR year 2023
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 541
Page 103
Valuation Assessment Output/
No Indicator Target Weight Mark
Perspective Aspects Target Achievement
Evaluate the action Corporate Action Plan During 2023 KPMR review the 10 10
plan corporations requiring Council approval of the action plan
(namely additional approval Commissioners corporation. Document Output
child capital are evaluated according related can be seen in realization
companies, to conditions of RKA KPMR in 2023
acquisitions
another company,
divestment
subsidiary, and
BRI strategic plan
other)
Supervision Adequacy reviews Once a year In 2023 KPMR review KUMR, 10 10
public policy risk Risk Appetite Statement (RAS),
management and Resolution Plan, and Recovery
Recovery Plan Plan. Document Output related
can be seen in realization of RKA
KPMR in 2023
Review and Once a year In 2023, KPMR has carried out 5 5
evaluation of credit a review and evaluation of the
portfolio/portfolio credit portfolio policy/ Loan
guidelines portfolio guidelines which are still
in effect
Implementation Every semester In 2023 KPMR has conduct an 5 5
review risk control implementation review risk control
periodic periodic. Related document output
can be seen in the realization of
RKA KPMR in 2023
Implementation Every semester In 2023 KPMR has conduct an 5 5
review Anti Money implementation review Anti
Laundering Money Money Laundering and Counter
and Counter Funding of Terrorism Program
Funding of (AML & CFT). Related document
Terrorism (AML & output can be seen in the
CFT) realization of RKA KPMR in 2023.
Evaluating Every semester In 2023 KPMR has evaluates 5 5
and analyzing and analyzes implementation
implementation risk controlling the risk of fraud in
control occurrence the Company. output Related
of corporate fraud documents can be seen in the
realization of RKA KPMR in 2023
Monitoring Once a year In 2023 KPMR has carry 5 5
and Evaluating out an adequacy evaluation
adequacy identification, measurement,
identification monitoring, control and
process, management information System
measurement, the Company’s risk increases
monitoring, effectiveness and quality of
controls and implementation Company risk
systems risk management. Related document
management output can be seen in the
information The realization of RKA KPMR year
company improves 2023.
effectiveness
and quality
management
implementation
Company risk
PT Bank Rakyat Indonesia (Persero) Tbk.
542 Annual Report 2023
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Corporate
Governance
Valuation Assessment Output/
No Indicator Target Weight Mark
Perspective Aspects Target Achievement
3 Compliance Implementation Evaluating the risk Every Quarter In 2023 KPMR has perform a 10 10
Perspective of the profile Company Company’s risk profile evaluation
supervisory every quarter. Document output
function on Risk related can be seen in the
Management realization of RKA KPMR in 2023
Evaluation of the Every semester In 2023 KPMR has perform a 10 10
implementation of Level Evaluation Bank health and
Good Pension Fund function Periodic compliance is
Governance appropriate provisions. Document
Output related can be seen in
realization of RKA KPMR in 2023.
Total 100 100
Achievement of Key Performance Indicators for the Integrated Governance Committee
Assessment Assessment Achieving
No Indicator Targets Output/Achieving Goals Weight
Perspective Aspect Weight
I Learning Strengthening Strengthening the Strengthening During 2023, there were: 10 10
& Growth Integrated Implementation Integrated Integrated Governance assessment
Perspective Governance of Integrated Governance in results.
(25%) Governance 2023 General Policy of Integrated
with External Governance and General Policy of
Consultants Integrated Governance
Adjustment of At least done In 2023, adjustments to the KTKT 5 5
the IGC Charter/ once charter/guidelines will be made
Work Guidelines
according to
provisions
Competency Competency At least done It has been implemented according 5 5
Development Improvement of once to plan
IGC Members
Implementation At least done It has been implemented once in 5 5
of the BRI Group once Jakarta
Integrated
Governance
Committee
Coordination and
Communication
Forum
II Internal Planning & 1.a. Determination Establishing the The 2024 RKA KTKT has been 10 10
Process Evaluation of Annual IGC Work Plan completed passed on December
Perspective Work Plan 29, 2023
(40%)
Pelaksanaan Rapat Komite Minimum 2 During 2023, 21 IGC meetings will 10 10
dilaksanakan times be held with recommendations for
sesuai ketentuan evaluation of the implementation of
dan rencana yang Integrated Governance (Integrated
disusun Risk Management, Integrated
Compliance and Integrated Internal
Control)
Technical Minimum 9 During 2023, 12 Technical Meetings 10 10
Meetings times were held with Subsidiaries and
were held in Related Divisions
accordance with
the provisions and
prepared plans
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 543
Page 105
Assessment Assessment Achieving
No Indicator Targets Output/Achieving Goals Weight
Perspective Aspect Weight
Another meeting In accordance During 2023, IGC attended 10 10
was related to the with the meetings related to the BRI Group
Duties of the IGC direction of in accordance with the direction of
the Board of the Board of Commissioners such as
Commissioners Exit Meetings with KA & The Internal
Audit Work Unit and Integrated RMC
III Compliance Compliance Composition Position in Changes in IGC Members 5 5
Perspective with and Adjustment accordance with through Decree of the Board of
(35%) applicable of members of applicable. Commissioners:
provisions the Financial 1. Nokep: 08-KOM/BRI/09/2022
Conglomeration. dated September 06, 2022
Membership and 2. Nokep: 05-KOM/BRI/02/2023
terms of office dated February 15, 2023
of committee 3. Nokep: 08-KOM/BRI/03/2023
members are March 14, 2023
in accordance 4. Nokep: 09-KOM/BRI/07/2023
with the changes dated July 4, 2023
contained in 5. Nokep: 11-KOM/BRI/10/2023
the Committee dated October 03, 2023
Member Decree
Reporting of Self- During 2023, IGC has carried out 5 5
Semester IGC Assessment- Semester Self-Assessment reporting
Assessment every semester on the following dates:
Results (with a deadline a. January 10, 2023
of February 15 b. July 04, 2023
and August 15
in the current
year)
Reporting the Annual Self- During 2023, IGC has carried out 5 5
Results of the IGC Assessment Annual Self-Assessment reporting
Implementation (with a May through Directors’ Letter Number
Report on an deadline) B.06-DIR/KEP/ING/04/2023 dated
annual basis April 12, 2023
Review Every semester During 2023, KTKT will conduct 10 10
assessment of a review of the Annual Report
the adequacy assessing the adequacy of
of integrated integrated internal control and
internal control integrated compliance functions
and integrated in accordance with applicable
compliance regulations. The related document
functions output can be seen in the realization
of the 2023 RKA KTKT
Evaluate the Every semester During 2023, IGC will periodically 5 5
implementation evaluate the implementation
of integrated risk of integrated risk management
management in accordance with applicable
periodically regulations.
Report submission In accordance During 2023, IGC has carried out 5 5
must be in with the timely submission of reports in
accordance with applicable accordance with the provisions.
the provisions in a provisions
timely manner
Total 100 100
Mechanism of Termination and Return of The Board of Commissioners
The terms of office of the Board of Commissioners shall end if:
1. Passed away.
2. End of tenure.
3. Dismissed pursuant to the GMS.
4. Declared bankrupt by Commercial Court decision with permanent legal force or put under remission based on court decision
PT Bank Rakyat Indonesia (Persero) Tbk.
544 Annual Report 2023
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Corporate
Governance
5. No longer qualified as member of the Board of Commissioners a. Members of the Board of Directors who will end their
based on the Company’s Articles of Associations and other tenures but may still be reappointed as members of the
laws and regulations (including but not limited on prohibited Board of Directors;
concurrent position). b. Executives reporting directly to the Directors or
executives with excellent performance;
According to the Articles of Association, member of Board of c. Board of Directors of a subsidiary or joint venture.
Commissioners has the right to resign from his position by written 3. For candidates of members of the Board of Commissioners,
notification to BRI ad BRI must convene the GMS to decide the the Nomination process shall be conducted for prospective
proposed resignation of respective Board of Commissioners members of the Board of Commissioners who will end their
member at the latest 90 (ninety days) days after the acceptance tenures but may be reappointed as members of the Board of
of resignation letter. Commissioners.
4. For prospective members of the Board of Directors and/or
Members of the Board of Commissioners can be dismissed by the Board of Commissioners with the exclusion of Executives under
GMS based on other reasons deemed appropriate by the GMS for the Board of Directors, and Subsidiaries’ Board of Directors,
the interests and objectives of the Company. the Nomination process shall be conducted jointly by a Team
established by the Dwiwarna Series A Shareholder while
Nomination and Remuneration of The simultaneously determining the prospective members of the
Board of Commissioners and Directors Board of Directors and/or Board of Commissioners, which will
be proposed to the General Meeting of Shareholders.
Nomination Procedures of the Board of 5. In the Nomination process, the Chairman of the Committee
Commissioners and Directors shall represent the Committee, and if the Chairman of the
Committee is absent, then it shall be replaced by one of the
To implement sound business practices and fulfilling the GCG Committee members who are an Independent Commissioner.
principles as well as the prudential principle within PT Bank 6. This decision also mandates the Chairman of the Committee
Rakyat Indonesia (Persero) Tbk, the Board of Commissioners has or Independent Commissioner to:
stipulated the Nomination policy of members of the Board of a. Represent the Committee as a member of the Assessment
Commissioners and Directors with a Decree of NOKEP: 07-KOM/ Team established by the Dwiwarna Series A Shareholder.
BRI/07/2015 dated 28 July 2015. In general, the Succession b. Provide recommendations on candidates for members of
Policies of the Board of Commissioners and Directors are as the Board of Directors and/ or Commissioners by taking into
follows: account the fulfilment of the applicant’s requirements for
1. The Board of Commissioners is authorized to nominate the integrity, competence, and reputation.
candidates for members of the Board of Directors and/or the 7. The Chairman of the Committee or Independent
Board of Commissioners of the Bank. Commissioner who represents the Committee shall avoid any
2. For prospective members of the Board of Directors, the nomination conflict of interest and shall maintain its independence.
process is through internal candidates of the Bank, i.e:
The procedures for the nomination of candidates for the Board of Commissioners and the Board of Directors are as follows.
Nomination procedures for candidates for the Board of Commissioners and Directors
The Board of Directors submits a list
The Nomination and Remuneration Committee of Top Talents based on the BRI Top
NRC carries out administrative screening
(NRC) through a letter from the Board of Talent Management System, the results
and selection/interviews of proposed
Commissioners asked the Board of Directors for a of independent agency assessments
Management Candidates
list of BRI’s Top Talent and the results of BRI Talent Committee
meetings
The Board of Commissioners holds a meeting
Based on the selection and meeting
The Board of Commissioners submits a list of to determine the Management candidates
results, NRC submits recommendations for
Candidates to Series A Shareholders and/or the who will be proposed to the Series A
prospective management candidates to the
Cluster Talent Committee Dwiwarna Shareholders and/or the Cluster
Board of Commissioners
Talent Committee
Ministry of State-Owned Enterprises proposes candidates Determination of Management Candidates
Management Capability and Proper Test
at the GMS through the Proxy of Series A Shareholders at the GMS
Determination of effective date as Company
Management
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 545
Page 107
The procedure for selecting Prospective members of the Board of 2) Requesting Candidates for members of the Board of
Commissioners and/or Board of Directors is regulated as follows: Directors to give presentations on certain topics, which
1. The Nomination and Remuneration Committee through the illustrate the abilities of the Candidates in accordance
board of commissioners, requests a list of BRI’s Top Talents with the requirements.
that meet the criteria to be proposed as a candidate for BRI d. For prospective candidates for members of the Board
management. of Commissioners, an evaluation to explore the
2. The Board of Directors submits a list of BRI’s Top Talents qualifications and competencies is carried out from the
based on BRI’s Talent management system data, the results curriculum vitae of the person concerned.
of assessments by independent institutions and the results of 6. The results of information extraction regarding prospective
BRI Human Capital Committee meetings. candidates for members of the Board of Commissioners and/
3. Based on the list submitted by the Board of Directors, or Directors are discussed in a Committee meeting to decide
the NRC selects Candidates who meet the specified which Candidates will be elected as Candidates for members
qualifications. For prospective candidates for members of of the Board of Commissioners and/or Directors.
the Board of Directors Officers one level below the Board of 7. The results of the Committee discussions are written in the
Directors or officers with special achievements and Directors Committee’s Service Note to the Board of Commissioners.
of subsidiaries or joint ventures, the committee may request The official note is a committee recommendation document
proposals for Candidates from the Board of Directors of on the nomination of a candidate for the member of the Board
the Bank, which must first be assessed by a professional of Commissioners and/or Board of Directors concerned.
institution with competency indicators in accordance with 8. The Board of Commissioners decides on prospective members
applicable regulations. of the Board of Commissioners and/or Directors in a Board
4. Candidates for members of the Board of Commissioners and/ of Commissioners meeting which also serves as the basis for
or Directors who are deemed appropriate are subsequently recommendations by the Board of Commissioners to Series A
proposed by the NRC to the Board of Commissioners to Dwiwarna Shareholders and/or Cluster Talent Committee for
participate in the evaluation process. further submission at the GMS.
5. The NRC conducts an evaluation process to obtain 9. GMS Determine the composition and changes of members
comprehensive information regarding the qualifications and of the BRI Board of Directors, in the event that the appointed
competencies of a Candidate, as follows: member of the Board of Directors has not been approved by
a. For prospective candidates for members of the Board of the OJK, the appointment will not be effective until the person
Directors who are members of the Board of Directors who concerned is approved by the OJK. Prospective members of the
are still in office who will end their term of office but can Board of Directors of BRI who have not received OJK approval,
still be reappointed, the evaluation is carried out, among are prohibited from carrying out duties as members of the Board
others, by asking for the opinion of the President Director. of Directors in the Bank’s operational activities and/or other
b. The Nomination and Remuneration Committee selects activities that have significant influence on the Bank’s financial
prospective members of the Board of Directors who policies and condition, even though they have been approved
meet the specified qualifications. The Nomination and and appointed\by the GMS. The GMS also dismisses the Board
Remuneration Committee allow to use third independent of Directors who were elected at the previous GMS, if the person
parties that handle professional assessment to identify concerned is not approved by the OJK.
potential candidates to meet desired profiles 10. BRI submits an application to the OJK to carry out a fit and
c. For prospective members of the Board of Directors proper test process.
who come from officials one level below the Board of 11. OJK is authorized to provide the result of the fit and proper
Directors or officials who have special achievements, test of the selected Directors, which includes administrative
or who come from the Directors of a subsidiary/joint research and interview. Approval or rejection of such
venture, Evaluation can be carried out by means: application shall be provided by OJK no later than 30 (thirty)
1) Conducting interviews/interviews with the days after receipt of the candidate’s complete application.
recommended candidate for the Board of Directors;
and/or,
Remuneration Determination Procedure
Stages Activities
Nomination and Remuneration Committee
The Nomination and Remuneration Committee evaluates the remuneration structure and amount of the Board of Commissioners and Board
Formulation of Directors by taking into account the Bank’s long-term performance, risks, fairness with peer group, objectives, and strategies, the allowance
fulfillment as stipulated in the laws, and the Bank’s potential income in the future. Based on the evaluation results, the Nomination and
Remuneration Committee recommended the Remuneration structure and amount in the Board of Commissioners’ meeting.
PT Bank Rakyat Indonesia (Persero) Tbk.
546 Annual Report 2023
Page 108
Corporate
Governance
Stages Activities
Board of Commissioners
Proposal The Board of Commissioners submits proposals on the determination of honorarium, allowances and facilities and bonuses for
members of the Board of Commissioners and Directors to the General Meeting of Shareholders.
General Meeting of Shareholders (GMS)
The GMS may approve and determine the remuneration structure and amount with the quorum requirement of more than 50%
shareholder attendance and approval by more than 50% of the attended shareholders. In the event that the GMS does not approve
Determination the proposal, the Board of Commissioners and Directors will use the same remuneration structure and amount as in the previous
fiscal year. In the event that the GMS has not yet determined the structure and amount of remuneration, the GMS may authorize the
Board of Commissioners to determine the structure and amount of remuneration after obtaining approval from the Dwiwarna series
A Shareholder.
Remuneration Determination Procedure
Nomination Committee
Board of Commissioners Agreement GMS
& Remuneration
Develop the structure and Discussing the Nomination and Determine the structure and
amount of remuneration for Remuneration Committee’s Agree amount of remuneration with
members of the Board of Com- proposals the requirement for a quorum
missioners and Directors of shareholder attendance of
Disagree more than 50% and
approval by more than 50% of
shareholders present
Propose the structure and Board of Commissioners and
amount of remuneration for The Board of Directors will use
members of the Board of the same remuneration as the
Commissioners and Directors
previous financial year
to the GMS
Preparation Stage Proposal Stage Approval Stage Determination Stage
Indicators for Determining The Remuneration of The Board of Commissioners and Board of
Directors
The indicators for determining remuneration for the Board of Commissioners and Board of Directors consider a number of things,
including the results of benchmarking remuneration with similar industries (peer groups) both at the domestic and regional levels based
on the complexity and scale of the company’s business. achievement of performance, size and complexity of the Company’s operations.
Remuneration Structure of The Board of Commissioners and Board of Directors
Board of Commissioners Remuneration Structure
The remuneration structure of the Board of Commissioners members includes the following:
1. Honorarium and Tantiem
The Honorarium and Tantiem for the President Commissioner is set at 45% of the Main Director’s salary, while the Honorarium and
Tantiem for the Deputy Main Commissioner is set at 42.5% of the salary for the President Director and members of the Board of
Commissioners are set at 90% of the honorarium for the President Commissioner.
2. Benefits
The Board of Commissioners receives the following benefits:
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 547
Page 109
Types Descriptions
Religious Holidays Allowance The Religious Allowance is granted since the General Meeting of Shareholders appointed the member. The maximum
(THRK) amount of Religious Allowance is 1 (one) time monthly honorarium and paid in full.
Transportation allowance is given each month at 20% of monthly honorarium of each member of the Board of
Commissioners. In the event that the Commissioner has been granted a vehicle facility by way of rental as stipulated in
the previous decree, then it is regulated as follows:
a. The provisions of vehicle facilities shall be guided by prior decisions until their lease term expires, and subsequently
Transportation Allowance
follow the provisions of point a above.
b. For the Commissioner who resign from his/her position, and the rental period of the vehicle has not expired yet, they
will be given the opportunity to buy a vehicle for the remaining unpaid lease, with the purchase price of the vehicle to
be negotiated with the vendor. The Commissioner is given a transitional period of 30 (thirty) days to use the vehicle.
Participation in the Post-Employment Insurance Program. The maximum premium is 25% (twenty five percent) of the
Post-Employment Insurance
honorarium per year.
Club membership Membership in 2 (two) professional associations.
Provided in the form of uniforms, jackets and/or work clothes and their accessories as well as batik/woven/other national
Corporate Apparel
clothing with a value according to the annual budget ceiling regulated by the Directors’ Decree.
3. Facilities
The facilities obtained by members of the Board of Commissioners are as follows.
Type Description
1. Medical Benefits for members of the Board of Commissioners are provided in the form of health insurance or reimbursement for
medical expenses.
2. Medical Benefits provided include:
a. health insurance program administered by the Social Security Administering Agency;
b. outpatient care and medication;
c. hospitalization and medication; And
d. medical check-up;
3. Medical benefits are provided to members of the Board of Commissioners along with a wife/husband and a maximum of 3 (three)
children who have not yet reached the age of 25 (twenty five) years, provided that the child who is not yet 25 (twenty five) years old has
ever been married. or has worked, the person concerned is not entitled to health facilities
Medical
4. In case that the treating doctor provides a referral for treatment abroad, the provision of health facilities can be provided in full or in
Benefits
part by taking into account the Company’s financial capabilities. These facilities include transportation and accommodation for the
patient and one companion
5. Medical check up is provided with the following conditions:
a. medical check up is given 1 (one) time every year; And
b. medical check ups are carried out domestically.
6. Medical benefits in the form of outpatient care and medication as referred to in paragraph 2 above include eye examinations and
medication, as well as the purchase of fully replaced glasses by the Company with the following conditions:
a. Frame replacement every 2 (two) years, with the maximum value regulated in the Directors’ Decree taking into account the facility
provisions decided by the General Meeting of Shareholders or the party authorized by the General Meeting of Shareholders;
b. Lens replacement every 1 (one) year.
1. Legal aid facilities are provided to members of the Board of Commissioners in the event of actions/deeds for and on behalf of their
position relating to the aims and objectives and business activities of the Company.
2. Legal aid facilities as referred to in paragraph (1) are provided by taking into account the principles of fairness, transparency and
accountability in accordance with applicable regulations, as well as taking into account the Company’s financial capabilities.
3. Legal aid facilities as intended in paragraph (1) are provided in the form of:
a. financing legal services which includes the process of providing information, examining witnesses, suspects and defendants in
judicial institutions until obtaining a decision that has permanent legal force, and preparation of related documents relating to this
process;
b. financing legal services as a witness or defendant in legal disputes in judicial institutions until obtaining a decision that has
permanent legal force, and preparation of related documents relating to this process; And
c. transportation and accommodation costs in connection with the legal process.
4. The legal aid facilities as referred to in paragraph (1) can be funded by the Company only for 1 (one) legal service provider for 1 (one)
specific case.
Legal Aid 5. The appointment of legal service providers is carried out by the Company in accordance with the provisions for procurement of goods
Facility and services applicable to the Company.
6. In the event that a member of the Board of Commissioners uses a legal service provider of their own choice or is involved in the process
of appointing a legal service provider as referred to in paragraph (2), whether at the inquiry/investigation, first instance court, appeal,
cassation or judicial review level, the attorney/consultant fee will be charged. the law is not borne/replaced by the Company.
7. In the event that a member of the Board of Commissioners is acquitted/declared not guilty by a court with a decision that has
permanent legal force, then the legal aid facility is at the expense of the Company.
8. As long as the legal matter does not yet have permanent legal force, the retirement insurance for members of the Board of
Commissioners is not paid and is placed in a special account as collateral for the legal costs incurred by the Company.
9. The Company is not permitted to provide legal aid facilities as intended in paragraph (1) in the event that members of the Board of
Commissioners become witnesses, suspects or defendants due to criminal proceedings or defendants due to proceedings other than
criminal proceedings reported by:
a. the SOE concerned;
b. the state, as a legal entity or state agency or government agency; or
c. certain parties determined by the General Meeting of Shareholders/Ministers.
PT Bank Rakyat Indonesia (Persero) Tbk.
548 Annual Report 2023
Page 110
Corporate
Governance
Type Description
10.Members of the Board of Commissioners who use legal aid facilities must make a statement letter with sufficient stamp duty explaining
the following:
a. that the capacity of the member of the Board of Commissioners concerned in certain cases is not an individual;
b. willing to use post-service insurance as collateral for legal costs incurred by the Company;
c. willing to return the costs incurred for providing legal aid facilities to the person concerned in the case as an individual; And
d. willing to replace/refund the costs incurred by the Company if a member of the Board of Commissioners is found guilty by a court
with a decision that has permanent legal force.
11.The Company must provide legal aid facility to former members of the Board of Commissioners in the event of legal issues arising
because the person concerned carries out actions/deeds for and on behalf of their position relating to the aims and objectives and
business activities of the Company, which they carried out while the person concerned served as a member of the Board. Company
Commissioner.
Board of Directors Remuneration Structure
The remuneration structure of the Board of Directors is based on Board of Commissioners Decree SR.24-KOM/07/2023 and Approval of
Series A Dwiwarna Shareholders based on letter Number SR-23/Wk2.MBU.A/07/2023 as follows:
1. Honorarium and Tantiem The amount of Salary and Tantiem for the Board of Directors is determined proportionally to the salary and
bonus for the President Director, namely the Vice President Director is 85% and the salary of other Directors is 85% of the salary of
the President Director.
2. Benefits
Types Amount per Director Descriptions
Allowances at a maximum one (1) time salary per
Religious Holidays Allowance Given since the appointment ny GMS.
month, pay in full.
Is not given to Directors members that occupy the official
Housing Allowance IDR27.5 million/month, including utilization cost
residence
Maximum premium of 25% (twenty five percent) of Included since declared effective from fit and proper test
Post Tenure Insurance
annual salary by OJK
President Director/Vice President Director:
2 (two) Golf Club memberships.
2 (two) Financial Club memberships. 1 (one) Fitness
Club membership (family club)
2 (two) Profession Club memberships. Membership is for the development of potential business
Club Membership
and relationships.
Board of Director:
1 (one) Golf membership.
1 (one) Fitness Club membership (family club).
2 (two) Profession Club memberships
Provided in the form of uniforms, jackets and/or work
clothes and their accessories as well as batik/woven/
Corporate Attires other national clothing with a value according to the Attires for official use.
annual budget ceiling regulated by the Directors’
Decree.
Communication costs that can be provided in the
Communications form of credit reimbursement and/or data packages
according to usage.
3. Facilities
Type Description
Vehicle facilities for members of the Board of Directors are provided with the following conditions:
1. Provided 1 (one) vehicle facility along with maintenance costs and operational costs for each member of the Board of Directors which is
provided taking into account the Company’s financial condition.
2. The maximum limit for the types of facilities and procedures for procuring vehicles is determined through a Decree of the Board of
Directors taking into account the provisions on facilities decided by the General Meeting of Shareholders or the party authorized by the
General Meeting of Shareholders.
3. For Directors who have not yet obtained vehicle facilities because the Company is currently carrying out a procurement process, they will
Vehicle be given a Transportation Allowance, the amount of which is determined through a Directors’ Decree taking into account the provisions
on facilities decided by the General Meeting of Shareholders or the party authorized by the General Meeting of Shareholders.
4. In the event that the Board of Directors has been provided with vehicle facilities as regulated in the previous Board of Commissioners
Decree, then it is regulated as follows:
a. The provisions for providing vehicle facilities remain guided by the previous decision until the rental period ends, and thereafter follow
the provisions as in paragraphs 1 to 3 above.
b. For Directors whose position ends and the vehicle rental period has not yet ended, the person concerned is given a transition period
of 30 (thirty) days to use the vehicle and must return the vehicle to the Company after the transition period is complete.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 549
Page 111
Type Description
1. Medical Benefits for members of the Board of Commissioners are provided in the form of health insurance or reimbursement for medical
expenses.
2. Medical Benefits provided include:
a. health insurance program administered by the Social Security Administering Agency;
b. outpatient care and medication;
c. hospitalization and medication; And
d. medical check-up;
3. Medical benefits are provided to members of the Board of Commissioners along with a wife/husband and a maximum of 3 (three) children
who have not yet reached the age of 25 (twenty five) years, provided that the child who is not yet 25 (twenty five) years old has ever been
married. or has worked, the person concerned is not entitled to health facilities
Medical
4. In case that the treating doctor provides a referral for treatment abroad, the provision of health facilities can be provided in full or in part
Benefits
by taking into account the Company’s financial capabilities. These facilities include transportation and accommodation for the patient
and one companion
5. Medical check up is provided with the following conditions:
a. medical check up is given 1 (one) time every year; And
b. medical check ups are carried out domestically.
6. Medical benefits in the form of outpatient care and medication as referred to in paragraph 2 above include eye examinations and
medication, as well as the purchase of fully replaced glasses by the Company with the following conditions:
a. Frame replacement every 2 (two) years, with the maximum value regulated in the Directors’ Decree taking into account the facility
provisions decided by the General Meeting of Shareholders or the party authorized by the General Meeting of Shareholders;
b. Lens replacement every 1 (one) year.
1. Legal assistance facilities are provided to members of the Board of Directors in the event of actions/deeds for and on behalf of their
position relating to the aims and objectives and business activities of the Company.
2. Legal aid facilities as referred to in paragraph (1) are provided by taking into account the principles of fairness, transparency and
accountability in accordance with applicable regulations, as well as taking into account the Company’s financial capabilities.
3. Legal aid facilities as intended in paragraph (1) are provided in the form of:
a. financing legal services which includes the process of providing information, examining witnesses, suspects and defendants in judicial
institutions until obtaining a decision that has permanent legal force, and preparation of related documents relating to this process;
b. financing legal services as a witness or defendant in legal disputes in judicial institutions until obtaining a decision that has permanent
legal force, and preparation of related documents relating to this process; And
c. transportation and accommodation costs in connection with the legal process.
4. The legal aid facilities as referred to in paragraph (1) can be funded by the Company only for 1 (one) legal service provider for 1 (one)
specific case.
5. The appointment of legal service providers is carried out by the Company in accordance with the provisions for the procurement of goods
and services applicable to the Company.
6. In the event that a member of the Board of Directors uses a legal service provider of their own choice or is involved in the process of
appointing a legal service provider as intended in paragraph (2), whether at the level of inquiry/investigation, court of first instance,
appeal, cassation or judicial review, the attorney’s fees/ Legal consultants are not covered/reimbursed by the Company.
7. In the event that a member of the Board of Directors is acquitted/declared not guilty by a court with a decision that has permanent legal
Legal Aid force, then the legal aid facility is at the expense of the Company.
Facility 8. As long as the legal matter does not yet have permanent legal force, post-service insurance for members of the Board of Directors is not
paid and is placed in a special account as collateral for legal costs incurred by the Company.
9. The Company is not permitted to provide legal aid facilities as referred to in paragraph (1) in the event that a member of the Board of
Directors becomes a witness, suspect or defendant due to criminal proceedings or is a defendant due to proceedings other than criminal
proceedings reported by:
a. the BUMN concerned;
b. the state, as a legal entity or state agency or government agency; or
c. certain parties determined by the General Meeting of Shareholders/Ministers.
10.Members of the Board of Directors who use legal aid facilities must make a statement letter with sufficient stamp duty explaining the
following:
a. that the capacity of the member of the Board of Directors concerned in certain cases is not an individual;
b. willing to use post-service insurance as collateral for legal costs incurred by the Company;
c. willing to return the costs incurred for providing legal aid facilities to the person concerned in the case as an individual; And
d. willing to replace/refund the costs incurred by the Company if a member of the Board of Directors is found guilty by a court with a
decision that has permanent legal force.
11.The company must provide legal assistance facilities to former members of the BUMN Board of Directors in the event of legal problems
arising because the person concerned carries out actions/deeds for and on behalf of their position relating to the aims and objectives
and business activities of the Company, which they carry out while the person concerned is serving as member of the Company’s Board
of Directors.
PT Bank Rakyat Indonesia (Persero) Tbk.
550 Annual Report 2023
Page 112
Corporate
Governance
Amount of Nominal/Remuneration Components of each Board of Commissioners and Board of
Directors
Nominal Amount/Component of Remuneration for Each Board of Commissioners
Religious Post-Service
Medical Transport
No. Name Honorarium Holiday Tantiem Insurance Total
Benefits Allowance
Allowance Premiums
Kartika
1 √ √ √ √ √ √ √
Wirjoatmodjo
Rofikoh
2 √ √ √ √ √ √ √
Rokhim
Rabin
3 Indrajad √ √ √ √ √ √ √
Hatari
4 Hendrikus Ivo √ √ √ √ √ √ √
5 Dwi Ria Latifa √ √ √ √ √ √ √
Heri
6 √ √ √ √ √ √ √
Sunaryadi
Nurmaria
7 √ √ √ √ √ √ √
Sarosa
Agus
8 √ √ √ √ √ √ √
Riswanto
Paripurna P.
9 √ √ √ √ √ √ √
Sugarda
Awan
10 Nurmawan √ √ √ √
Nuh*
11 Hadiyanto** √ √ √ √ √
Total 21.251.437.256 1.744.160.000 3.096.358.867 117.069.776.485 4.287.797.613 5.176.178.750 152.625.708.971
Amount
*The appointment was since March 13, 2023
**The removal was since March 13, 2023
Nominal Amount/Remuneration Components of Each Board of Directors
Post-Service
Allowance
No. Name Honorarium THRK Treatment Tantiem Insurance Total
Housing area
Premiums
1 Sunarso √ √ √ √ √ √ √
Catur Budi
2 √ √ √ √ - √ √
Harto
3 Supari √ √ √ √ √ √ √
Amam
4 √ √ √ √ - √ √
Sukriyanto
5 Handayani √ √ √ √ √ √ √
Agus
6 √ √ √ √ - √ √
Winardono
Viviana Dyah
7 √ √ √ √ - √ √
Ayu Retno K.
8 Andrijanto √ √ √ √ √ √ √
9 Agus Sudiarto √ √ √ √ √ √ √
Agus
10 √ √ √ √ - √ √
Noorsanto
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 551
Page 113
Post-Service
Allowance
No. Name Honorarium THRK Treatment Tantiem Insurance Total
Housing area
Premiums
Arga M.
11 √ √ √ √ - √ √
Nugraha
Ahmad
12 Solichin √ √ √ √ - √ √
Lutfiyanto
Total Amount 56.160.000.000 403.050.000 1.481.589.915 306.949.722.785 1.017.500.000 14.215.450.000 384.227.312.700
Transparency of Share Ownership 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 must disclose shares of 5% (five percent) or more, both in BRI and in other banks and
companies, domiciled at home and abroad. The entire Board of Directors and Board of Commissioners does not have share ownership
reaching 5% (five percent). Meanwhile, the share ownership of the Board of Commissioners and Directors which is more than 5% is as follows:
Board of Directors Share Ownership
Share Ownership (sheets)
Name Position
Bank Lain Others Bank Non-Bank Financial Institutions Others Company
Sunarso President Director Nil None None None
Catur Budi Harto Vice Director Nil None None None
Director of Consumer
Handayani Nil None None None
Business
Supari Director of Micro Business Nil None None None
Ahmad Solichin Director of Compliance Nil None None None
Lutfiyanto
Director of Wholesale and
Agus Noorsanto Nil None None None
Institutional Business
Agus Sudiarto Director of Risk Management Nil None None None
Agus Winardono Director of Human Capital Nil None None None
Director of Small and Medium
Amam Sukriyanto Nil None None None
Businesses
Viviana Dyah Ayu Director of Finance Nil None None None
Retno
Arga Mahanana Director of Digital and Nil None None None
Nugraha Information Technology
Director of Networks and
Andijanto Nil None None None
Services
Board of Commissioners Share Ownership
Share Ownership (sheets)
Name Position
BRI Others Bank Non-Bank Financial Institutions Others Company
Kartika Wirjoatmodjo President Commissioner Nil None None None
Deputy Commissioner
Rofikoh Rokhim / Independent None None None None
Commissioner
PT Bank Rakyat Indonesia (Persero) Tbk.
552 Annual Report 2023
Page 114
Corporate
Governance
Share Ownership (sheets)
Name Position
BRI Others Bank Non-Bank Financial Institutions Others Company
PT Moneti Indo
Hadiyanto* Commissioner None None None
Tekno (40%)
Rabin Indrajad Hattari Commissioner Nil None None None
Awan Nurmawan Nuh** Commissioner None None None None
Independent
Hendrikus Ivo None None None None
Commissioner
Independent PT Bersua Utama
Dwi Ria Latifa None None None
Commissioner Indonesia [80%]
Independent
Heri Sunaryadi None None PT Putra Bersama Investama (99%) None
Commissioner
Paripurna Poerwoko Independent
None None None None
Sugarda Commissioner
Independent
Agus Riswanto None None None None
Commissioner
Independent PT Selaras Logistik
Nurmaria Sarosa None None None
Commissioner Indonesia (20%)
*The appointment was since March 13, 2023
**The removal was since March 13, 2023
Purchase/Sell of Shares of the Board of Commissioners and Directors
Disclosure of share ownership information for the Board of Commissioners and Directors has been regulated in General Policy no. KU.02-
DIR/KEP/10/2023 concerning General Corporate Governance Policy of PT Bank Rakyat Indonesia (Persero) Tbk is as follows:
1. Members of the Board of Directors or Board of Commissioners are required to report to the Company (Corporate Secretary Division)
regarding share ownership and any changes thereto on shares.
2. The information as referred to in point 1 above is reported to the Corporate Secretary Work Unit no later than 3 (three) working days
after ownership or any change in ownership of the Company’s shares occurs.
3. The Corporate Secretary Work Unit reports ownership and any change in ownership of Company shares by members of the Board
of Directors and Board of Commissioners to the Financial Services Authority no later than 10 (ten) days from the occurrence of
ownership or change in ownership of the shares in question.
4. Members of the Board of Directors and Board of Commissioners may give written authorization to other parties to report ownership
and any changes in their ownership of the Company’s shares.
Throughout 2023, share transactions carried out by the Board of Directors and Board of Commissioners have been reported to the
Company (in Corporate Secretary Division) within 3 (three) working days after the transaction was carried out and then reported to the
Financial Services Authority. The purchases/sales of shares of the Board of Commissioners and Directors during 2023 are as follows.
Number Number
Number of
of Shares Stock of Shares Transaction Transaction
No Name Position Transaction Purchases/ Reporting
Before Price After date Purpose
Sales
Transaction Transaction
1 Viviana Dyah Director of Purchase 996.200 35.000 4.650 1.031.200 January Investment B.1-CSC/CSM/
Ayu R. K. Finance 5, 2023 CGC/01/2023
Purchase 1.031.200 15.000 4.430 1.046.200 January Investment B.1CSC/CSM/
10, 2023 CGC/01/2023
Redirection 1.046.200 466.600 5.450 1.512.800 August In order to B.193.e-
18, 2023 implement CSC/CSM/
the provisions CGC/08/2023
of POJK 45/
POJK.03/2015.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 553
Page 115
Number Number
Number of
of Shares Stock of Shares Transaction Transaction
No Name Position Transaction Purchases/ Reporting
Before Price After date Purpose
Sales
Transaction Transaction
2 Amam Director of Purchase 1.010.154 50.000 4.650 1.060.154 January Investment R.1.e-CSC/BOD/
Sukriyanto Small and 5, 2023 BSC/01/2023
Medium
Businesses Redirection 1.060.154 466.600 5.450 1.526.754 August In order to B.193.e-
18, 2023 implement CSC/CSM/
the provisions CGC/08/2023
of POJK 45/
POJK.03/2015.
3 Sunarso President Purchase 2.398.156 287.700 4.615 2.685.856 January Investment B.52-CSC/CSM/
Director 6, 2023 CGC/01/2023
Pengalihan 2.685.856 549.000 5.450 3.234.856 August In order to B.193.e-
18, 2023 implement CSC/CSM/
the provisions CGC/08/2023
of POJK 45/
POJK.03/2015.
4 Agus Director Purchase 982.681 22.900 4.440 1.005.581 January Investment B.53-CSC/CSM/
Winardono of Human 10, 2023 CGC/01/2023
Capital
Purchase 1.005.581 31.300 4.860 1.036.881 February Implementation B.5-CSC/CSM/
16, 2023 of Financial CGC/02/2023
Services
Authority
Regulations
Number 45/
POJK.03/2015
concerning
Redirection 1.036.881 466.600 5.450 1.503.481 August Implementation B.193.e-
08, 2023 of Tata CSC/CSM/
Manage Provision CGC/08/2023
of Remuneration
for Banks
General
5 Agus Director of Purchase 1.401.041 200.000 4.460 1.601.041 January Investment B.4-CSC/CSM/
Noorsanto Wholesale 12, 2023 CGC/01/2023
and
Institutional
Business
Redirection 1.601.041 4.300 4.020 1.605.341 Juli 21, Implementation B.12-CSC/CSM/
2023 of rights to CGC/07/2023
the ESOP/
ESA Program
obtained while
still having
Company
employee status.
Redirection 1.605.341 466.600 5.450 2.071.941 August In order to B.193.e-
18, 2023 implement CSC/CSM/
the provisions CGC/08/2023
of POJK 45/
POJK.03/2015.
6 Supari Micro Redirection 2.423.114 1.200 3.630 2.424.314 July 21, Implementation B.11-CSC/CSM/
Business 2023 of rights to CGC/07/2023
the ESOP/
Director
ESA Program
obtained while
still having
Company
employee status.
Redirection 2.424.314 466.600 5.450 2.890.914 August In order to B.193.e-
18, 2023 implement CSC/CSM/
the provisions CGC/08/2023
of POJK 45/
POJK.03/2015.
PT Bank Rakyat Indonesia (Persero) Tbk.
554 Annual Report 2023
Page 116
Corporate
Governance
Number Number
Number of
of Shares Stock of Shares Transaction Transaction
No Name Position Transaction Purchases/ Reporting
Before Price After date Purpose
Sales
Transaction Transaction
7 Catur Budi Vice Director Redirection 1.344.957 494.100 5.450 1.839.057 August In order to B.193.e-
Harto 18, 2023 implement CSC/CSM/
the provisions CGC/08/2023
of POJK 45/
POJK.03/2015.
8 Handayani Director of Redirection 2.958.600 466.600 5.450 3.425.200 August In order to B.193.e-
Consumer 18, 2023 implement CSC/CSM/
Business the provisions CGC/08/2023
of POJK 45/
POJK.03/2015.
9 Achmad Director of Redirection 3.120.870 466.600 5.450 3.587.470 August In order to B.193.e-
Solichin Compliance 18, 2023 implement CSC/CSM/
Lutfiyanto the provisions CGC/08/2023
of POJK 45/
POJK.03/2015.
10 Agus Sudiarto Director Redirection 1.250.800 466.600 5.450 1.717.400 August In order to B.193.e-
of Risk 18, 2023 implement CSC/CSM/
Management the provisions CGC/08/2023
of POJK 45/
POJK.03/2015.
11 Arga Director of Redirection 847.185 466.600 5.450 1.313.785 August In order to B.193.e-
Mahanana Digital and 18, 2023 implement CSC/CSM/
Nugraha Information the provisions CGC/08/2023
Technology of POJK 45/
POJK.03/2015.
12 Andrijanto Director of Redirection 734.200 388.800 5.450 1.123.000 August In order to B.193.e-
Networks and 18, 2023 implement CSC/CSM/
Services the provisions CGC/08/2023
of POJK 45/
POJK.03/2015.
13 Kartika The main Redirection 442.800 247.000 5.450 689.800 August In order to B.193.e-
Wirjoatmodjo commissioner 18, 2023 implement CSC/CSM/
the provisions CGC/08/2023
of POJK 45/
POJK.03/2015.
14 Rabin Commissioner Redirection 398.400 222.300 5.450 620.700 August In order to B.193.e-
Indrajad 18, 2023 implement CSC/CSM/
Hattari the provisions CGC/08/2023
of POJK 45/
POJK.03/2015.
Diversity Policy for Directors and Board of Commissioners
The diversity of the composition of the Company’s Directors and Board of Commissioners is in accordance with OJK Circular Letter No.
32/SEOJK.04/2015 concerning Public Company Governance Guidelines. The appointment of the Board of Commissioners and Directors
is carried out by considering age, gender, education, experience, integrity, dedication, understanding of company management issues,
having knowledge and/or expertise in the required fields and being able to provide sufficient time to carry out their duties as well as other
requirements based on legislation. Currently the Board of Commissioners and Directors have met the criteria of age, gender, education,
experience, integrity, dedication, understanding of company management issues, and have knowledge and/or expertise in the fields
required by the Company.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 555
Page 117
Diversity in Board of Directors Composition
Table of Diversity in Board of Directors Composition
Name Position Age Gender Education Work Experience Expertise
Wholesale Banking, Corporate
Bachelor of Agronomy
President 60 years Have work experience in Banking, Micro Banking, Risk
Sunarso Male Master of Business
Director old banking Management,
Administration
Administrasi Bisnis, Manajemen
Consumer Banking, Wholesale
Catur Budi Vice President 60 years Bachelor of Agronomy Have work experience in
Male Banking, Risk Management,
Harto Director old Master of Management banking
Manajemen
Director of Consumer Banking, Wholesale
58 years Bachelor of Dentistry Have work experience in
Handayani Consumer Male Banking, Risk Management,
old Master of Management aviation and banking
Business Manajemen
Bachelor of Agricultural
Director of 57 years Technology Have work experience in Micro Banking, Risk
Supari Male
Micro Business old Master in Agribusiness banking Management, Manajemen
Management
Ahmad Bachelor of Agricultural Governance, Risk Management,
Director of 53 years Have work experience in
Solichin Male Technology and Compliance (GRC),
Compliance old banking
Lutfiyanto Master of Management Wholesale Banking, Manajemen
Director of
Wholesale Banking, Corporate
Agus Wholesale and 58 years Bachelor of Accounting Have work experience in
Male Banking, Risk Management,
Noorsanto Institutional old Master of Management banking
Akuntansi, Manajemen
Business
Risk Management, Sharia
Agus Director of Risk Bachelor of Law Have work experience in
58 tahun Male Banking, Corporate Banking,
Sudiarto Management Master of Management aviation and banking
Hukum, Manajemen
Bachelor of Corporate
Human Capital, Risk
Agus Director of Economics Have work experience in
58 tahun Male Management, Ekonomi,
Winardono Human Capital Master of Financial banking
Manajemen Keuangan
Management
Director of Bachelor of Agricultural Retail Banking, International
Amam Small and Industrial Technology Have work experience in Business Banking, Risk
55 tahun Male
Sukriyanto Medium Master of Business banking Management, Master
Businesses Administration Administrasi Bisnis Advance
Bachelor of Animal
Viviana Dyah Director of Husbandry Have work experience in Risk Management, Finance &
45 tahun Female
Ayu Retno Finance Master of Business banking Strategic
Administration
Arga Direktur Digital Bachelor of Information
Have work experience in IT & Digital Banking, Risk
Mahanana dan Teknologi 43 tahun Male Engineering
banking Management, Manajemen
Nugraha Informasi Master of Science
Direktur
Bachelor of Accounting Have work experience in Finance, Risk Management,
Andrijanto Jaringan dan 49 tahun Male
Master of Finance banking Akuntansi, Keuangan
Layanan
PT Bank Rakyat Indonesia (Persero) Tbk.
556 Annual Report 2023
Page 118
Corporate
Governance
Composition Diversity of The Board of Commissioners
Table of Diversity in the Composition of the Board of Commissioners
Name Position Age Gender Education Work Experience Expertise
Bachelor of Accounting Has experience in Banking,
Kartika President 50 years
Male Master of Business banking, finance and risk Finance, Risk
Wirjoatmodjo Commissioner old
Administration management Management
Bachelor of Economics
Deputy President Political scientist
Has experience in Finance,
Commissioner/ 52 years Master in Public Finance
Rofikoh Rokhim Female finance, economics and Economics,
Independent old Master International &
management Management
Commissioner Development Economics
Doctorate in Economics
Bachelor of Law Has experience in the Law,
61 years
Hadiyanto* Commissioner Male Master of Law fields of economic law and Economics,
old Doctor of Law management Management
Bachelor of Economics Has experience in the
fields of statistics, Statistic,
Rabin Indrajad 48 years and Mathematics
Commissioner Male Economics,
Hattari old Master of Management economics and Management
PhD. in Economics, management
Has experience in law,
Hendrikus Ivo Independent 65 years Bachelor of Law Law, Banking,
Male banking and bank
Commissioner old Master of Management Audit
supervision
Bachelor of Law Have experience in Law, Social
Independent 55 years
Dwi Ria Latifa Female Lemhanas Alumni law, social politics and Politics,
Commissioner old Master of Science regulations Regulation
Has experience in capital Capital Market,
Independent 58 years Bachelor of Agricultural
Heri Sunaryadi Male markets, technology and Technology,
Commissioner old Technology
management Management
Management Doctorate Have experience in Law, Social
Paripurna Poerwoko Independent 66 years Bachelor of Law
Male law, social politics and Politics,
Sugarda Commissioner old master of Law
management Management
Doctor of Laws
Has experience in
the fields of law, law Law,
Independent 61 years Bachelor of Law
Agus Riswanto Male Intelligent,
Commissioner old Master of Law enforcement and Regulation
regulations
Independent 58 years Has experience in ESG, ESG, Logistics,
Nurmaria Sarosa Female Bachelor of Architecture
Commissioner old logistics and management Management
Bachelor of Economics Has experience in the
Awan Nurmawan 55 years Accounting,
Commissioner Male Master of Business fields of accounting,
Nuh ** old Audit, Taxation
Taxation auditing and taxation
* Finished the term of office on March 13, 2023
** Started the term of office on March 13, 2023
a Secretary of the Board of Commissioners who comes from
Organs and Committees Under The Board outside the Company, appointed and dismissed by the Board
of Commissioners of Commissioners upon the recommendation of the Dwiwarna
Series A Shareholder.
Board of Commissioners Secretariat
Duties and Responsibilities of The Board of
Board of Commissioners Secretariat is an organ that is responsible Commissioners Secretariat
to the Board of Commissioners and is tasked with assisting in
the implementation of the duties and responsibilities of the The Secretariat of the Board of Commissioners has guidelines and
Board of Commissioners in the framework of the supervision regulations for the Secretariat of the Board of Commissioners
of the Company. Board of Commissioners Secretariat is led by which are stipulated by the Decree of the Board of Commissioners
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 557
Page 119
Nokep: 10-KOM/11/2018 dated November 1, 2018, which: 8. Coordinating with the Committees of the Board of
1. Coordinating the execution of duties of Staff, Commissioner Commissioners in preparing reports on the supervision
Secretary, and Administrator in the Board of Commissioners. results on the implementation of the Company’s Business
2. Coordinating the Board of Commissioners meetings. Plan every semester to the Financial Services Authority in
3. Coordinating the administrative, secretarial, and protocol accordance with the prevailing laws and regulations.
duties of the Board of Commissioners. 9. Coordinating and following-up on requests and/ or collection
4. Reporting to the Company on the share ownership of of data/information from and/or to the Company’s
members of the Board of Commissioners and/or their families management and external parties not covered by the
in the Company and other companies. Committee’s duties, including information on rules and
5. Providing a report on the supervisory duties that have been regulations relevant to the duties and responsibilities of the
carried out during the previous financial year to the General Board of Commissioners.
Meeting of Shareholders. 10. Coordinating the drafting of the Annual Work Plan and
6. Preparing a report on the GCG Self-Assessment Budget of the Board of Commissioners, which is an integral
implementation of the Board of Commissioners and part of the Annual Work Plan and Budget of the Company
the Committee each Semester, in coordination with the prepared by the Board of Directors.
Compliance division. 11. Coordinating the suggestions and opinions preparations
7. Coordinating the achievement of the duties of the Committees on the agenda and material of the General Meeting of
and organs reporting directly to the Board of Commissioners. Shareholders.
Board of Commissioners’ Secretary Profile
EDUCATIONAL BACKGROUND
• Diploma III - State Accounting College (2006)
• Bachelor of Economics (Accounting) - University of Indonesia (2009)
• Master of Business Administration (Global Banking and Finance) - University of
Birmingham, UK (2016)
WORK EXPERIENCE
• Board of Commissioners Secretary of PT Semen Indonesia (Persero) Tbk (February 2021 -
April 2022)
• Board of Commissioners Secretary of PT Bank Mandiri (Persero) Tbk (April 2019 - February
2021)
• Board of Commissioners Secretary of PT Indonesia Asahan Aluminum (Persero) MIND ID
(March 2017 - April 2019)
Widia Jessti • Board of Commissioners Secretary of PT Bahana Pembinaan Usaha Indonesia (Persero)
(November 2011 - September 2014
Board of Commissioners Secretary
LEGAL BASIS FOR APPOINTMENT
Indonesian citizen, born in Pekalongan in 1986.
Decree of the Board of Commissioners Number NOKEP: 05-KOM/BRI/04/2022 dated April
Age 37 years as of December 2023. Domiciled in
18, 2022 concerning Dismissal and Appointment of Secretary to the Board of Commissioners
South Tangerang.
of PT Bank Rakyat Indonesia (Persero) Tbk.
PERIOD OF SERVICE
April 2022 - present
DOUBLE FUNCTION
Functional Position in the Ministry of BUMN
PT Bank Rakyat Indonesia (Persero) Tbk.
558 Annual Report 2023
Page 120
Corporate
Governance
Competency Development of the Board of Commissioners Secretary
Time and Place of
Competency Development/Training Materials Organizer
Implementation
Advanced Leader Program Bali, July 10, 2023 IMD/Bank Mandiri
BSE GRS Masterclass 2023 - Socialization of ranking of SOEs & SOEs
Jakarta, September 14, 2023 BUMN School of Excellence
Subsidiaries by Pefindo
ESG for Boards - Governance of ESG Jakarta, September 27, 2023 BUMN School of Excellence
GRC Integrated Information for Supervisionary Board Jakarta, October 05, 2023 BUMN School of Excellence
CG Methodology and Environmental and Social Management Systems Jakarta, October 25th 2023 BUMN School of Excellence
Implementation Duties of the Board of 2. Implementation of Secretarial Duties
Commissioners Secretary Coordinating the administrative, secretarial, and protocol
tasks of the Board of Commissioners, including in terms of:
1. Implementation of the Board of Commissioners Meeting a. Managing correspondence, archives and other
The Secretariat of the Board of Commissioners has documents addressed to the Board of Commissioners
coordinated the implementation of the meetings of the based on the principles of Good Corporate Governance.
Board of Commissioners, namely: b. Managing correspondence, archives and other
a. Coordinating the implementation of good corporate documents addressed to the Board of Commissioners
governance (GCG) within the Board of Commissioners. based on the principles of Good Corporate Governance.
b. Providing information for the needs of the Board of c. Managing the activities of the Board of Commissioners
Commissioners in the framework of decision making. and the Supporting Organs of the Board of
c. Preparing the necessary materials related to the Commissioners, including participation in training
routine reports of the Board of Directors in managing programs/workshops/ seminars, work visits, business
the Company such as: RKAP, Annual Report, Quarterly trips, and others, including ensuring the availability of
Report, Report on Internal Audit Examination Results, facilities and logistics to support the smooth running of
and other required reports. these activities/events.
d. Preparing the necessary materials/materials relating to
matters that must obtain a decision from the Board of 3. Drafting of the Work Plan and Report of the Board of
Commissioners regarding the Company’s management Commissioners
activities carried out by the Board of Directors and all of The Secretary of the Board of Commissioners coordinated with
its staff. the Committees of the Board of Commissioners in preparing:
e. Preparing and coordinating the meeting agenda with the a. The Board of Commissioners’ Annual Work Plan and Budget
parties attending the meeting. which became an integral part of the Company’s Annual
f. Drafting agendas, time and place for meetings based on Work Plan and Budget prepared by the Board of Directors.
the direction of the Board of Commissioners and input b. Making reports on the results of the supervision of the
from the Committees of the Board of Commissioners. Board of Commissioners on the implementation of the
g. Prepare, coordinate and obtain meeting materials from Company’s Business Plan every semester to the Financial
sources related to the meeting agenda, to be submitted Services Authority in accordance with the applicable
to the Board of Commissioners and/or to the Committees laws and regulations, the Annual Supervisory Report of
if necessary. the Board of Commissioners to the GMS, as well as other
h. Preparing considerations, opinions, suggestions and necessary reports.
other decisions from the Board of Commissioners for
Shareholders, Directors and parties related to the 4. Implementation of Other Duties of the Secretariat of the
management of the Company. Board of Commissioners
i. Drafting minutes of meetings and keeping a copy. Referring to the Charter of the Secretariat of the Board of
j. Monitoring and checking the stages of progress Commissioners, which the Board approved of Commissioners,
in implementing the results of meeting decisions/ the Secretariat of the Board of Commissioners carries out
considerations of opinions, suggestions and other other tasks, including:
decisions of the Board of Commissioners.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 559
Page 121
a. Coordinating and following up on the request of the Board 11. Decree of the Deputy for Finance and Risk Management of
of Commissioners in collecting data/information from the Ministry of State-Owned Enterprises of the Republic of
and/or to the management of the Company, including Indonesia Number SK-3/DKU. MBU/05/2023 concerning
information on regulations and provisions relevant to the Technical Instructions for the Composition and Qualification
duties and responsibilities of the Board of Commissioners. of Risk Management Organs within State-Owned Enterprises.
b. Coordinating the implementation and self-assessment 12. Decree of the Deputy for Finance and Risk Management of
of Good Corporate Governance at the Board of the Ministry of State-Owned Enterprises of the Republic of
Commissioners and Supporting Organs of the Board of Indonesia Number SK-6/DKU.MBU/10/2023 concerning
Commissioners. Technical Instructions for Risk Management and Aggregation
Processes in the Portfolio Risk Taxonomy of State-Owned
Audit Committee Enterprises.
13. Decree of the Deputy for Finance and Risk Management of
The Board of Commissioners established an Audit Committee, the Ministry of State-Owned Enterprises of the Republic of
which aims to assist the Board of Commissioners in carrying Indonesia Number SK-7/DKU.MBU/10/2023 concerning
out the duties and functions of the Company’s supervision. The Technical Instructions for Reporting Risk Management of
Audit Committee is responsible to the Board of Commissioners State-Owned Enterprises.
by providing independent opinions on matters that require the 14. Joint Decree of the Board of Commissioners and Directors
attention of the Board of Commissioners following GCG principles Number: 02-KOM/BRI/02/2020 and Nokep: 01-DIR/
and applicable laws and regulations. KPT/02/2020 concerning Good Corporate Governance Policy
of PT Bank Rakyat Indonesia (Persero) Tbk .
Basis for Establishing the Audit Committee 15. Directors’ Decree Number KU. 02 -DIR/KEP/10/2023
concerning General Corporate Governance Policy of PT Bank
The establishment of the Audit Committee has been regulated in: Rakyat Indonesia (Persero) Tbk.
1. Financial Services Authority Regulation Number 55/ 16. Articles of Association of PT Bank Rakyat Indonesia (Persero)
POJK.04/2015 dated 23 December 2015 concerning the Tbk and its amendments.
Establishment and Guidelines for Implementing the Work of
the Audit Committee. Duties and Responsibilities of The Audit
2. Financial Services Authority Regulation Number 56/ Committee
POJK.04/2015 dated 23 December 2015 concerning the
Establishment and Guidelines for Preparing the Internal The Audit Committee duties and responsibilities to assist the
Audit Unit Charter. Board of Commissioners are as follows:
3. Financial Services Authority Regulation Number 1. Reviewing the company’s financial information to the
46/POJK.03/2017 dated 12 July 2017 concerning public and/or authorities, including financial statements,
Implementation of Commercial Bank Compliance Functions. projections, and other reports related to the Company’s
4. Financial Services Authority Regulation Number 1/ financial information.
POJK.03/2019 dated 28 January 2019 concerning the 2. Conduct a review of compliance with laws and regulations
Internal Audit Function in Commercial Banks. related to the Company’s activities.
5. Financial Services Authority Regulation Number 9 of 2023 3. Provide an independent opinion in the event of a difference
concerning the Use of Public Accounting Services and Public of opinion between management and the Accountant for the
Accounting Firms in Financial Services Activities. services provided.
6. Financial Services Authority Regulation Number 17 of 2023 4. Provide recommendations to the Board of Commissioners
concerning Implementation of Governance for Commercial regarding the appointment of an Accountant based on
Banks. independence, scope of assignment, and compensation for
7. Regulation of the Minister of BUMN RI Number: PER- services.
01/MBU/2011 dated 01 August 2011 concerning the 5. Review the implementation of inspections by the internal
Implementation of Good Corporate Governance in State- auditors and overseeing the implementation of followup
Owned Enterprises. actions by the Board of Directors on the findings of the
8. Regulation of the Minister of State-Owned Enterprises internal auditors.
Number PER-1/MBU/03/2023 concerning Special 6. Review the risk management implementation activities
Assignments and Social and Environmental Responsibility carried out by the Board of Directors, if the Company does
Programs for State-Owned Enterprises. not have a risk monitoring function under the Board of
9. Regulation of the Minister of BUMN RI Number: PER-2/ Commissioners.
MBU/03/2023 concerning Guidelines for Governance and 7. Examine complaints related to the Company’s accounting
Significant Corporate Activities of State-Owned Enterprises and financial reporting processes.
10. Regulation of the Minister of BUMN RI Number: PER-3/ 8. Review and provide advice to the Board of Commissioners
MBU/03/2023 concerning Organs and Human Resources of regarding the potential conflict of interest of the Company.
State-Owned Enterprises.
PT Bank Rakyat Indonesia (Persero) Tbk.
560 Annual Report 2023
Page 122
Corporate
Governance
9. Maintain the confidentiality of the Company’s documents, 12. Reviewing the Company’s Report to the Financial Services
data and information. Authority regarding the implementation of the Internal Audit
function.
The Audit Committee acted independently in carrying out its 13. Reviewing each The Internal Audit Work Unit report submitted to
duties and responsibilities to assist the Board of Commissioners the Board of Commissioners c.q. The Audit Committee includes any
in carrying out the Company’s oversight function with regard to: reports regarding deviations submitted to the Board of Directors.
14. Reviewing the implementation of the inspection by IAU and
Financial statements supervising the implementation of follow-up by the Board of
1. Reviewing the company’s financial information to the Directors on the findings of the Internal Auditor.
public and/ or authorities, including financial statements, 15. Conduct coordination and technical meetings with the Audit
projections, and other reports related to the Company’s Committee and Subsidiary Company management in the
financial information. context of integrated governance supervision.
2. Conduct a joint review with Management, The Internal Audit
Work Unit and Public Accountants, KAP or the Audit Team from Independent Auditors
KAP on the audit results, including the difficulties encountered. 1. Providing recommendation on the appointment of a Public
3. Provide an independent opinion in the event of a difference Accountant and/or Firm that will provide audit services to the
of opinion between management and the Public Accountant, annual financial information, to the Board of Commissioners
KAP, or Audit Team of the KAP on the services provided. to be submitted to the GMS, taking into account the
4. Review the annual report to ensure the information’s independence, scope of the assignment, and services fee.
adequacy, consistency, and accuracy. 2. Providing recommendation to the Board of Commissioners,
to be proposed to the GMS, in the case of the Public
Internal Audit Work Unit Accountant and/or Public Accountant Firm decided by the
1. Monitor and review the effectiveness of the implementation GMS as referred to in point 1) cannot meet the audit services
of the Company’s internal audit. on annual financial information during the Professional
2. Evaluate Internal Audit Work Unit’s performance. Assignment Period, the appointment of a replacement of
3. Ensure that Internal Audit Work Unit communicates with Public Accountant and/or Public Accountant Firm may be
the Board of Directors, Board of Commissioners, Sharia conducted by the Board of Commissioners with due regard to
Supervisory Board, External Auditors, and the Financial the Audit Committee’s recommendation.
Services Authority. 3. In the event that the Audit Committee cannot recommend
4. Ensure Internal Audit Work Unit to work independently. Public Accountant and/or Public Accountant Firm that will
5. Provide recommendations to the Board of Commissioners provide audit services to annual financial information to the
regarding the preparation of the annual audit plan, scope Board of Commissioners prior to the GMS as referred to in
and Internal Audit Work Unit budget. point 1), the Audit Committee shall recommend delegation
6. Conduct reviews and provide recommendations to the Board of authority to appoint Public Accountant and/ or Public
of Commissioners as material for consideration in granting Accountant Firm to the Board of Commissioners, with
approval of the Internal Audit Charter. explanation about:
7. Provide recommendations to the Board of Commissioners a. The reason for the delegation of authority; and
as material for consideration in granting approval for the b. Criteria or limitations to the appointed Public
appointment of an independent quality controller from an Accountant/ Public Accountant Firm.
external party to review the performance of Internal Audit 4. In preparing the recommendations as referred to in point 1),
Work Unit. the Audit Committee shall consider:
8. Review audit reports and ensuring that the Board of Directors a. Independence of Public Accountant, Public Accountant
takes the necessary corrective actions quickly to address Firm, and person in Public Accountant Firm;
control weaknesses, fraud, compliance issues with policies, b. The scope of the audit;
laws and regulations, or other problems identified and c. Audit services fee;
reported by Internal Audit Work Unit. d. Expertise and experience of Public Accountant,
9. Provide recommendations to the Board of Commissioners Public Accountant Firm, and Audit Team of the Public
regarding the provision of The Internal Audit Work Unit’s Accountant Firm;
overall annual remuneration and performance awards. e. The methodology, techniques, and audit facilities used
10. Ensure that Internal Audit Work Unit upholds integrity in by the Firm;
carrying out its duties. f. Benefits of fresh eye perspectives that will be obtained
11. Provide recommendations to the Board of Commissioners through the replacement of Public Accountant,
as material for consideration in granting approval for the Public Accountant Firm, and Audit Team of the Public
appointment and dismissal of the Head of Internal Audit Accountant Firm;
Work Unit.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 561
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g. Potential risks for the use of same audit services (Public 3. Evaluate and analyze the implementation of the Company’s
Accountant Firm) continuously for a sufficient period of Compliance Function at least semi-annually and provide
time; and/or suggestions and/or recommendations to the Board of
h. The results of the evaluation of the implementation of the Commissioners to improve the quality of implementation of
provision of audit services on annual historical financial the Company’s Compliance Function.
information by Public Accountants and Public Accountants
in the previous period. Complaints (Whistleblowing System)
5. Submit the recommendations of the Audit Committee in the Unit Pengelola Whistleblowing System Komite Audit memiliki
appointment of Public Accountant and/or Public Accountant wewenang dan tanggung jawab, yaitu:
Firm to the Board of Directors of PT Bank Rakyat Indonesia 1. Receive and document all reports of indications of violations
(Persero) Tbk. and/ or DPLK Executive Board to be used as in the category of violations of BRI’s accounting processes
appendix of Public Accountant and/or Public Accountant and financial reports and indications of violations committed
Firm Appointment Report to the Financial Services Authority. by the BRI Board of Commissioners, Members of the BRI
6. Propose to terminate a Public Accountant, Public Accountant Board of Directors, SEVP and Members of the Board of
Firm, or Public Accountant Firm Audit Team, if in performing Commissioners/Directors of Subsidiaries originating from the
their duties, the Auditor does not meet the applicable Whistleblowing System application.
standards and regulations. 2. Receive and follow up on reports from the The Internal Audit
7. Reviewing prospective Public Accountants, or the Audit Work Unit Whistleblowing System Management Unit with
Team from KAP who will conduct a general audit of the criteria for indications of violations of BRI’s accounting
consolidated financial statements of subsidiaries. to the processes and financial reports and indications of violations
Company’s consolidated financial statements. KAP for the committed by the BRI Board of Commissioners, BRI Board
consolidated subsidiary is appointed and determined by the of Directors Members, SEVP and Members of the Board of
relevant subsidiary in accordance with the provisions of its Commissioners/Directors of Subsidiaries.
articles of association but must be consulted with the Audit 3. Whistleblowing System Management Unit The Audit
Committee to assess aspects of independence, expertise and Committee (Members and Leaders of the Whistleblowing
scope of assignment of prospective Public Accountants, KAP, System Management Unit Audit Committee) carries out
or Audit Team from KAP and audit supervision. run by the verification and validation together with the Board of
Audit Committee. Commissioners regarding the Whistleblowing System reports
8. Provide pre-approval for non-assurance services assigned to received, as well as grouping the Whistleblowing System
KAP, the Company’s independent auditor. reports received, as well as grouping Whistleblowing System
9. Evaluate the implementation of audit services for annual reports which include communication. with the reporter to
financial information by Public Accountant, Public collect additional evidence/documents regarding the report.
Accountant Firm, or Public Accountant Firm Audit Team, at 4. The Whistleblowing System Management Unit, the
least through: Audit Committee, submits a request for approval for the
a. Compliance with audit conducted by Public Accountant, recapitulation of the Whistleblowing System report for the
Public Accountant Firm, or Public Accountant Firm Audit Corruption Crime category to the Board of Commissioners
Team with applicable audit standards; every month for subsequent reporting to the Corruption
b. Adequacy of fieldwork time; Eradication Commission via the Whistleblowing System
c. Assessment of the scope of services provided and the Application.
adequacy of the quotation; 5. Updating information on the Whistleblowing System
d. Recommendations for improvements provided by the application, including categories of indications of violations
Public Accountant and/ or Public Accountant Firm; and and reporting facilities if they do not comply with the
e. Others. Whistleblowing System report criteria as well as the progress
10. Submit the Audit Committee Evaluation Result Report as status of follow-up reports whenever there is a change in
referred to in number 9) to the OJK through the BRI Board of status.
Directors and/ or BRI DPLK Management. 6. Appoint an Investigation Work Unit/Independent Party to
examine reports indicating violations.
Compliance 7. Submit reports and recommendations on the results of
1. Monitor the effectiveness of policies and review and investigations by the Investigation Work Unit/Independent
recommend improvements to fraud reports related to Party to the Authorized Work Unit for follow-up.
financial reporting (fraudulent financial reporting risks) 8. Ensure that the results of the Investigation Work Unit/
that have been prepared and implemented by the Board of Independent Party recommendations have been followed up
Directors. according to the set time targets.
2. Review compliance with laws and regulations relating to the 9. Update the Whistleblowing System application for every
Company’s activities. Whistleblowing System report that has been followed up.
PT Bank Rakyat Indonesia (Persero) Tbk.
562 Annual Report 2023
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Corporate
Governance
10. Submit monthly Whistleblowing System recapitulation Authority of the Audit Committee
reports to the Board of Commissioners.
11. Manage all Whistleblowing System follow-up documents in The Board of Commissioners grants authority to the Audit
the Whistleblowing System application. Committee within the scope of Audit Committee responsibilities to:
12. Manage audit results reports from the Investment Work 1. Have access to accounting records, supporting data, and
Unit and update report data in the Whistleblowing System all relevant information about the Company related to the
application. duties and functions of the audit committee as long as
13. Maintain the confidentiality of all reporting identity necessary to carry out its duties.
information, information indicating violations and 2. Communicate directly with Employees, including the Board
investigation results reports. of Directors and parties carrying out internal audit, risk
management and Accountant functions regarding the duties
Subsidiaries and responsibilities of the Audit Committee.
1. Monitor and evaluate the suitability of the implementation 3. Involve independent parties outside the Audit Committee
of financial policies and the Internal Audit of parent and members who are needed to assist in carrying out their
subsidiary SOEs. duties. (if needed).
2. Monitor and evaluate the appropriateness of BRI’s internal 4. Provide opinions and recommendations to the Board
audit implementation and subsidiary internal audit policies. of Commissioners in order to improve the quality of
3. Oversight of the general audit implementation of the implementation of the Company’s Compliance Function.
financial statements of subsidiaries. 5. Carry out other authorities granted by the Board of
4. Review the adequacy of internal control of subsidiaries and Commissioners.
financial conglomerates.
Audit Committee Term of Office
Others
1. Reviewing and providing advice to the Board of Commissioners The term of office of members of the Audit Committee may not be
related to potential conflicts of interest of the Bank. longer than the term of office of the Board of Commissioners as
2. Maintaining confidentiality of documents, data, and regulated in the Company’s Articles of Association and can only
information of the Bank. be re-elected for 1 (one) subsequent period, without reducing the
3. Carrying out the assignment as requested by the Commissioner. right of the Board of Commissioners to dismiss them at any time.
Audit Committee Charter Audit Committee Structure, Membership and
Expertise
The Company’s Audit Committee Charter is regulated in Decree
Nokep: 06-KOM/05/2022 concerning the Audit Committee The Audit Committee was under the coordination of the Board
Charter of PT Bank Rakyat Indonesia (Persero) Tbk. The Audit of Commissioners and was structurally responsible to the Board
Committee Charter is a reference for the Audit Committee of Commissioners. The Audit Committee was chaired by an
in carrying out its duties effectively. The Audit Committee Independent Commissioner. Members of the Audit Committee
Charter is a guideline and work rules for the Audit Committee in consist of at least 3 (three) people, namely:
carrying out its duties to assist the Board of Commissioners in 1. An Independent Commissioner.
actively supervising the implementation of GCG principles in the 2. An Independent Party with expertise in accounting and
Company. finance.
3. An Independent Party with expertise in law or banking.
The contents of the Audit Committee Charter include:
Introduction
Chapter I General Understanding
Legal basis
Work Guidelines and Code of Conduct
Purpose of Duties and Responsibilities and Authorities Reporting
Composition Structure and Membership Requirements Work Procedures and Procedures
Chapter II Code of Ethics Letters/Documents
Working time Follow up on Meeting Results
Meeting Handling of Complaints or Reports Regarding Alleged Violations
Related to Financial Reporting
Chapter III Closing
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 563
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Structure, membership and expertise of the Audit Committee can be seen in the table below.
Period January 1, 2023 – October 2, 2023
No Name Position Expertise Description
1 Hendrikus Ivo Chairman Law, Banking, Audit Independent Commissioner
Deputy President Commissioner/
2 Rofikoh Rokhim Member Finance, Economics, Management
Independent Commissioner
3 Heri Sunaryadi Member Capital Market, Technology, Management Independent Commissioner
4 Agus Riswanto Member Law, Intelligent, Regulation Independent Commissioner
5 Sahat Pardede Member Accounting, Audit Independent Party
6 Irwanto Member Accounting, Banking Independent Party
7 Bardiyono Wiyatmojo Member Banking, Audit Independent Party
Periode 3 Oktober 2023 – 31 Desember 2023
No Name Position Expertise Description
1 Hendrikus Ivo Chairman Law, Banking, Audit Independent Commissioner
Deputy President Commissioner/
2 Rofikoh Rokhim Member Finance, Economics, Management
Independent Commissioner
3 Heri Sunaryadi Member Capital Market, Technology, Management Independent Commissioner
4 Agus Riswanto Member Law, Intelligent, Regulation Independent Commissioner
5 Sahat Pardede Member Accounting, Audit Independent Party
6 Irwanto Member Accounting, Banking Independent Party
7 Duma Riana Hutapea Member Accounting, Regulation Independent Party
Audit Committee Profile
The profile of the Audit Committee as of December 31, 2023 is
as follows.
Hendrikus Ivo Heri Sunaryadi
Head of Audit Committee/Independent Commissioner Member of the Audit Committee/Independent Commissioner
Profiles can be seen in the profiles of members of the Board of Profiles can be seen in the profiles of members of the Board of
Commissioners Commissioners
The period and term of office have been attached to the period and The period and term of office have been attached to the period and
term of office of the Board of Commissioners term of office of the Board of Commissioners
Rofikoh Rokhim Agus Riswanto
Member of the Audit Committee/Vice President Member of the Audit Committee/Independent Commissioner
Commissioner/Independent Commissioner
Profiles can be seen in the profiles of members of the Board of
Profiles can be seen in the profiles of members of the Board of Commissioners
Commissioners
The period and term of office have been attached to the period and
The period and term of office have been attached to the period and term of office of the Board of Commissioners
term of office of the Board of Commissioners
PT Bank Rakyat Indonesia (Persero) Tbk.
564 Annual Report 2023
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Corporate
Governance
EDUCATIONAL BACKGROUND
• Bachelor of Accounting, State College of Accountancy (1989)
• Master of Business Administration, Saint Mary’s University (1993)
WORK EXPERIENCE
• Ghazali, Sahat, and Partners Public Accounting Firm (2001 - present)
• PT Telkom Indonesia Financial Expert (2014)
• Member of the Risk and Compliance Committee of Bank Negara Indonesia (Persero) Tbk
(2006)
• SKK Migas Oversight Committee (2020)
CERTIFICATION
Certified Public Accountant (CPA)
Sahat Pardede
LEGAL BASIS FOR APPOINTMENT
Audit Committee Member
BRI Board of Directors Decree Number: 246-DIR/HCB/03/2020 dated March 31, 2020
concerning Appointment of the Chairman and Members of the Audit Committee of PT Bank
Indonesian citizen, born in Balige in 1961. Age
Rakyat Indonesia (Persero) Tbk
64 years as of December 2023. Domiciled in
Jakarta. PERIOD OF SERVICE
Period I
LENGTH OF SERVICE
March 31, 2020 - present
DOUBLE FUNCTION
• Member of the Audit Committee of PT AKR Corporindo Tbk (2014 - present)
• Member of the Audit Committee of PT Semen Indonesia (Persero) Tbk. (2021 - present)
• Member of the Audit Committee of PT Petrosea Tbk (2022 - present)
• PT Bahana Indonesian Business Development (Persero) Expert Staff (2022 to now)
EDUCATIONAL BACKGROUND
• Bachelor of Accounting, University of Indonesia (1988)
• Master of Accounting, University of Indonesia (2000)
WORK EXPERIENCE
• Member of the Risk Management Audit and Monitoring Committee of PT Bank J Trust
(2020- February 2021)
• Member of the Supervisory Board of the Association of Indonesian Money Transfer
Operators (2019 until now)
• Member of the Risk Management Audit and Monitoring Committee of PT Bank Resona
Perdania (2018 to March 2021)
• Bank Indonesia (1994 – 2018)
CERTIFICATION
Irwanto • Risk Management Certification Level 1, 2, 3 (BSMR) and 4 (LSPP)
• Audit Committee Certification (IKAI)
Audit Committee Member
• Chartered Accountant (CA) Certification
Indonesian citizen, born in Padang in 1962. Age
LEGAL BASIS FOR APPOINTMENT
61 years as of December 2023. Domiciled in
Jakarta. BRI Directors Decree Number: 195-DIR/HCB/04/2021 dated 26 April 2021 concerning
Appointment of the Chairman and Members of the Audit Committee of PT Bank Rakyat
Indonesia (Persero) Tbk
PERIOD OF SERVICE
Period I
LENGTH OF SERVICE
April 26, 2021 - present
DOUBLE FUNCTION
None
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 565
Page 127
EDUCATIONAL BACKGROUND
• Bachelor of Accounting, Faculty of Economics, University of North Sumatra (1986)
• Master of Science in Business Administration, University of Illinois, USA (1999)
WORK EXPERIENCE
• Member of the Integrated Governance Committee / BRI Independent Party (2021 –
present)
• Executive Director, Supporting Work Unit Deputy Commissioner for Banking Supervision
IV, OJK (2020 – 2021)
• Director of Strategic Management, Education and Consumer Protection, OJK, OJK
Regional Office 1, Jakarta-Banten (2015 – 2019)
• Director of Banking Supervision Quality Control, OJK (2015 – 2015)
• Deputy Director of the Department of Banking Research and Regulation, OJK (2013 – 2014)
• Bank Indonesia, Credit Department, Finance Department, Credit and MSME Department,
Banking Research and Development Department, Banking Supervision Control
Duma Riana Hutapea Department (1989-2013)
Audit Committee Member
CERTIFICATION
Indonesian citizen, born in Balige in 1961. Age -
62 years as of December 2023. Domiciled in
Jakarta. LEGAL BASIS FOR APPOINTMENT
BRI Directors Decree Number: 2351-DIR/HCB/10/2023 dated October 3, 2023 concerning the
Determination of the Chair and Members of the Audit Committee of PT Bank Rakyat Indonesia
(Persero) Tbk
PERIOD OF SERVICE
Period I
LENGTH OF SERVICE
October 3, 2023 until now
DOUBLE FUNCTION
None
Educational Qualifications and Audit Committee
Work Experience business activities, audit processes, risk management,
and laws and regulations in the Capital Market sector as
The requirements for membership of the Audit Committee are well as other related laws and regulations.
as follows: c. Must comply with the Company and Audit Committee
1. General Requirements code of ethics.
a. Holding integrity, good character and morals. d. Every year you must attend one of the trainings on the
b. Did not have any personal interests/relationships that topics of risk management, fraud, business, corporate
may cause a conflict of interest to the Company. activities, law, compliance, finance, accounting and/
2. Capability Requirements or audit for at least 20 (twenty) hours of training. The
a. Must have the ability, knowledge, experience according training attended is PPL organized by professional
to the field of work, and be able to communicate well. institutions, regulators, training institutions accredited
b. Must understand financial reports, company business, by accreditation institutions and/or training institutions
especially those related to the Company’s services or owned or controlled by BUMN.
Table of Educational Qualifications and Work Experience of the Audit Committee
Name Position Education Work experience
Bachelor of Law Has experience in law, banking and bank
Hendrikus Ivo Chief
Master of Management supervision
Bachelor of Economics
Political scientist
Has experience in finance, economics and
Rofikoh Rokhim Member Master in Public Finance
management
Master International & Development Economics
Doctorate in Economics
PT Bank Rakyat Indonesia (Persero) Tbk.
566 Annual Report 2023
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Corporate
Governance
Name Position Education Work experience
Has experience in capital markets, technology and
Heri Sunaryadi Member Bachelor of Agricultural Technology
management
Bachelor of Law Has experience in the fields of law, law
Agus Riswanto Member
master of Law enforcement and regulations
Bachelor of Accounting
Sahat Pardede Member Have experience in accounting and auditing
Master of Business Administration
Bachelor of Accounting Has experience in accounting and bank
Irwanto Member
Master of Accounting supervision
Bachelor of Economics and Development Studies
Having experience in the field of banking audit
Bardiyono Wiyatmojo*) Member Master of Business Administration
and supervision
Master of Management
Bachelor of Accounting
Duma Riana Hutapea**) Member Has experience in accounting and regulation
Master of Science in Business Administration
*) Effective from January 1, 2023 –October 2, 2023
**) Effective from October 3, 2023 until now
Audit Committee Independence
Table of Audit Committee Independence
Hendrikus Rofikoh Heri Agus Sahat Bardiyono Duma Riana
Independence Aspect Ivo Rokhim Sunaryadi Riswanto Pardede
Irwanto
Wiyatmojo*) Hutapea**)
Has no financial relationship
with the Board of
√ √ √ √ v v v v
Commissioners and Board of
Directors
Has no management
relationship in the company,
√ √ √ √ √ √ √ √
subsidiaries or affiliated
companies
Has no family relationship with
the Board of Commissioners,
Board of Directors, and/or √ √ √ √ √ √ √ √
other members of the Audit
Committee
*) Effective from January 1, 2023 –October 2, 2023
**) Effective from October 3, 2023 until now
Audit Committee Meeting
Audit Committee Meeting Policy
The Audit Committee meeting arrangements are regulated as 4. Audit Committee meetings can be held online via
follows: teleconference, video teleconference or other electronic
1. Audit Committee meetings must be held periodically at least media facilities that enable all participants to communicate
1 (one) time in 1 (one) month. and interact in Audit Committee meetings.
2. Audit Committee meetings can be held at any time at 5. The Secretary of the Board of Commissioners is responsible
the request of 1 (one) or several members of the Audit for preparing the meeting agenda and schedule by
Committee, stating the matters to be discussed. considering requests and input from the Audit Committee.
3. Audit Committee meetings are held at the Company’s 6. Audit Committee meeting materials are available and
domicile, or other places within the territory of the Republic delivered to meeting participants no later than 5 (five)
of Indonesia or at the Company’s place of business activities working days before the meeting is held, unless the meeting
determined by the Audit Committee. is held outside the schedule, meeting materials can be
delivered before the meeting is held.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 567
Page 129
Audit Committee Meeting Agenda
Throughout 2023, the implementation date, meeting agenda and Audit Committee meeting participants, are as follows.
Table of Audit Committee Meeting Agenda
No Meeting Date Meeting Agenda Meeting participants
1. Hendrikus Ivo 5. Sahat Pardede
Monday, January 16, Proposed The Internal Audit Work Unit Annual Audit Planning 2. Rofikoh Rokhim 6. Irwanto
1 3. Heri Sunaryadi 7. Bardiyono Wiyatmojo
2023 2023
4. Agus Riswanto
1. Hendrikus Ivo 5. Sahat Pardede
Tuesday, January 31, 2. Rofikoh Rokhim 6. Irwanto
2 Closing Meeting of 2022 BRI Financial Report Audit
2023 3. Heri Sunaryadi 7. Bardiyono Wiyatmojo
4. Agus Riswanto
1. Hendrikus Ivo 5. Sahat Pardede
Tuesday, February Evaluation of the Top 50 Largest Debtors and/or Politically 2. Rofikoh Rokhim 6. Irwanto
3
14, 2023 Exposed Persons 3. Heri Sunaryadi 7. Bardiyono Wiyatmojo
4. Agus Riswanto
1. Hendrikus Ivo 5. Sahat Pardede
Tuesday, March 21, 2. Rofikoh Rokhim 6. Irwanto
4 Desk Fraud Investigation Business Process
2023 3. Heri Sunaryadi 7. Bardiyono Wiyatmojo
4. Agus Riswanto
1. Hendrikus Ivo 5. Sahat Pardede
Thursday, April 13, EY Audit Results and Technical Meetings on the 2022 Micro and 2. Rofikoh Rokhim 6. Irwanto
5
2023 Small Enterprises (PUMK) Funding Program 3. Heri Sunaryadi 7. Bardiyono Wiyatmojo
4. Agus Riswanto
1. Hendrikus Ivo 5. Sahat Pardede
Thursday, April 13, The Internal Audit Work Unit Review of the Publication of Financial 2. Rofikoh Rokhim 6. Irwanto
6
2023 Reports for March 31 2023 3. Heri Sunaryadi 7. Bardiyono Wiyatmojo
4. Agus Riswanto
1. Hendrikus Ivo 5. Irwanto
Thursday, May 4, SEVP The Internal Audit Work Unit Independence Perspective in 2. Rofikoh Rokhim 6. Bambang Harudi
7
2023 2022 3. Heri Sunaryadi 7. Bardiyono Wiyatmojo
4. Sahat Pardede
1. Hendrikus Ivo 5. Irwanto
Thursday, May 4, Report on the main results of the The Internal Audit Work Unit 2. Rofikoh Rokhim 6. Bambang Harudi
8
2023 audit results for the first quarter of 2023 3. Heri Sunaryadi 7. Bardiyono Wiyatmojo
4. Sahat Pardede
1. Hendrikus Ivo 5. Sahat Pardede
Tuesday, June 27, The Internal Audit Work Unit Audit Results on Fraud Incidents and 2. Rofikoh Rokhim 6. Irwanto
9
2023 Risk Mitigation 3. Heri Sunaryadi 7. Bardiyono Wiyatmojo
4. Agus Riswanto
1. Hendrikus Ivo 5. Sahat Pardede
Tuesday, July 4, Review of the Allowance for Impairment Losses (CKPN) Calculation 2. Rofikoh Rokhim 6. Irwanto
10
2023 Methodology 3. Heri Sunaryadi 7. Bardiyono Wiyatmojo
4. Agus Riswanto
1. Hendrikus Ivo 5. Sahat Pardede
Tuesday, July 4, Progress of Implementation of Internal Control over Financial 2. Rofikoh Rokhim 6. Irwanto
11
2023 Reporting (ICoFR) 3. Heri Sunaryadi 7. Bardiyono Wiyatmojo
4. Agus Riswanto
1. Hendrikus Ivo 5. Sahat Pardede
Tuesday, July 25, Review of the Principal Report of The Internal Audit Work Unit 2. Rofikoh Rokhim 6. Irwanto
12
2023 Audit Results for Semester I of 2023 3. Heri Sunaryadi 7. Bardiyono Wiyatmojo
4. Agus Riswanto
1. Hendrikus Ivo 5. Sahat Pardede
Tuesday, August 1, Evaluation of the Implementation of the Compliance Function in 2. Rofikoh Rokhim 6. Irwanto
13
2023 Semester I of 2023 3. Heri Sunaryadi 7. Bardiyono Wiyatmojo
4. Agus Riswanto
1. Hendrikus Ivo 5. Sahat Pardede
Tuesday, August 8, Kick Off and Progress Limited Review of BRI Financial Reports and 2. Rofikoh Rokhim 6. Irwanto
14
2023 Consolidation position 30 June 2023 3. Heri Sunaryadi 7. Bardiyono Wiyatmojo
4. Agus Riswanto
1. Hendrikus Ivo 5. Sahat Pardede
Tuesday, August 15, Closing Meeting of 2023 The Internal Audit Work Unit Review 2. Rofikoh Rokhim 6. Irwanto
15
2023 Report 3. Heri Sunaryadi 7. Bardiyono Wiyatmojo
4. Agus Riswanto
PT Bank Rakyat Indonesia (Persero) Tbk.
568 Annual Report 2023
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Corporate
Governance
No Meeting Date Meeting Agenda Meeting participants
1. Hendrikus Ivo 5. Sahat Pardede
Tuesday, August 22, 2. Rofikoh Rokhim 6. Irwanto
16 Compliance Audit Progress
2023 3. Heri Sunaryadi 7. Bardiyono Wiyatmojo
4. Agus Riswanto
1. Hendrikus Ivo 5. Sahat Pardede
Thursday, August 2. Rofikoh Rokhim 6. Irwanto
17 Closing Meeting Limited Review of BRI’s 2023 Financial Report
24, 2023 3. Heri Sunaryadi 7. Bardiyono Wiyatmojo
4. Agus Riswanto
1. Hendrikus Ivo 5. Sahat Pardede
Thursday October Kick Off Meeting Audit of Financial Reports & Financial Reports of 2. Rofikoh Rokhim 6. Irwanto
18
5, 2023 PUMK Position 31 December 2023 3. Heri Sunaryadi 7. Duma Riana Hutapea
4. Agus Riswanto
1. Hendrikus Ivo 5. Sahat Pardede
Tuesday, October 2. Rofikoh Rokhim 6. Irwanto
19 Progress of the Task Force Team for Follow-up on Audit Results
10, 2023 3. Heri Sunaryadi 7. Duma Riana Hutapea
4. Agus Riswanto
1. Hendrikus Ivo 5. Sahat Pardede
Wednesday, October The Internal Audit Work Unit review of the Financial Report for the 2. Rofikoh Rokhim 6. Irwanto
20
25, 2023 Third Quarter of 2023 3. Heri Sunaryadi 7. Duma Riana Hutapea
4. Agus Riswanto
1. Hendrikus Ivo 5. Sahat Pardede
Tuesday, November Review of the Principal Report of The Internal Audit Work Unit 2. Rofikoh Rokhim 6. Irwanto
21
7, 2023 Audit Results for Quarter III 2023 3. Heri Sunaryadi 7. Duma Riana Hutapea
4. Agus Riswanto
1. Hendrikus Ivo 4. Sahat Pardede
Tuesday, December
22 2023 DPLK Financial Report Audit Kick Off Meeting 2. Rofikoh Rokhim 5. Irwanto
12, 2023
3. Heri Sunaryadi 6. Duma Riana Hutapea
1. Hendrikus Ivo 5. Sahat Pardede
Tuesday, December 2. Rofikoh Rokhim 6. Irwanto
23 Progress Report on EY Audit Results
12, 2023 3. Heri Sunaryadi 7. Duma Riana Hutapea
4. Agus Riswanto
Frequency and Attendance Rate of Audit Committee Meetings
During 2023, the Audit Committee has held 23 (twenty three) meetings. The frequency and level of attendance of each member of the
Audit Committee are as follows:
Table of Attendance at Audit Committee Meetings
Audit Committee Meeting
Name Position Attedance Number and Percentage
Number of Meetings Number of Attendance Percentage
Hendrikus Ivo Chairman 23 23 100%
Rofikoh Rokhim Member 23 23 100%
Heri Sunaryadi Member 23 23 100%
Agus Riswanto Member 23 23 100%
Sahat Pardede Member 23 23 100%
Irwanto Member 23 23 100%
Bardiyono Wiyatmojo *) Member 17 17 100%
Duma Riana Hutapea **) Member 6 6 100%
*) effective from January 1, 2023 –October 2, 2023
**) effective from October 3, 2023 until now
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 569
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Audit Committee Income
Remuneration for committee members who are members of the Board of Commissioners is part of the honorarium given to the Board of
Commissioners and there is no special honorarium for each Committee member. Honorarium for Committee members from independent
parties (Non-Commissioners), the amount of the honorarium is determined by the Board of Commissioners with a maximum amount
of 20% of the Main Director’s salary and no other income is given apart from the honorarium. This is in accordance with the provisions
of the Minister of BUMN Regulation Number PER-3/MBU/03/2023 dated 20 March 2023 concerning Organs and Human Resources of
State-Owned Enterprises.
Training and/or Enhance Competency of The Audit Committee in 2023
Types of Training and Competency Implementation Time
Name Position
Development/Training Materials and Place
Organizer
Education and/or training can be seen in the Education and/or training section for members of the
Hendrikus Ivo Chairman
Board of Commissioners
Education and/or training can be seen in the Education and/or training section for members of the
Rofikoh Rokhim Member
Board of Commissioners
Education and/or training can be seen in the Education and/or training section for members of the
Heri Sunaryadi Member
Board of Commissioners
Education and/or training can be seen in the Education and/or training section for members of the
Agus Riswanto Member
Board of Commissioners
IIA Indonesia National Conference: Staying
Relevant
- Internal Audit and Risk Management Roles in
Indonesia Internal
ESG Batam, August 30 - 31 2023 Audit Practitioner
- BCA Sustainability Practices
(IIAP)
- Elevating corporate sustainability: The
Strategic imperative, of internal auditor in
enhancing ESG performance
- BSE GRS Masterclass 2023 - Socialization of
the ranking of SOEs & SOEs Subsidiaries by
Pefindo Jakarta, September 14, BUMN School of
- BLMI GRC Masterclass – Rating & Issuance of 2023 Excellence
Debt Securities & Sukuk (EBUS)
Sahat Pardede Member
- BLMI GRC Masterclass – Pre IPO and Post IPO
- ESG for Boards - Governance of ESG Jakarta, September 27, BUMN School of
- BSE GRC Masterclass – Introducing to ESG & 2023 Excellence
IFC Performance Standard
GRC Integrated Information for Supervisory BUMN School of
Jakarta, October 5, 2023
Board Excellence
BUMN School of
Joint Venture between SOE and Private Sector Jakarta, October 19, 2023
Excellence
CG Methodology and Environmental and Social BUMN School of
Jakarta, October 25, 2023
Management Systems Excellence
GRC Masterclass – ESG for Auditor BUMN School of
Jakarta, July 13, 2023
Excellence
“IIA Indonesia National Conference: Staying
Relevant”
1. Internal Audit and Risk Management Roles in
Indonesia Internal
ESG Batam, August 30 – 31,
Audit Practitioner
2. BCA Sustainability Practices 2023
(IIAP)
3. Elevating corporate sustainability: The
Irwanto Member
Strategic imperative, of internal auditor in
enhancing ESG performance
- BSE GRS Masterclass 2023 - Socialization of
the ranking of SOEs & SOEs Subsidiaries by
Pefindo Jakarta, September 14, BUMN School of
- BLMI GRC Masterclass – Rating & Issuance of 2023 Excellence
Debt Securities & Sukuk (EBUS)
- BLMI GRC Masterclass – Pre IPO and Post IPO
PT Bank Rakyat Indonesia (Persero) Tbk.
570 Annual Report 2023
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Corporate
Governance
Types of Training and Competency Implementation Time
Name Position
Development/Training Materials and Place
Organizer
- ESG for Boards - Governance of ESG
- BSE GRC Masterclass Jakarta, September 27, BUMN School of
– Introducing to ESG & IFC Performance 2023 Excellence
Standard
GRC Integrated Information for Supervisionary BUMN School of
Jakarta, October 5, 2023
Board Excellence
CG Methodology and Environmental and Social BUMN School of
Jakarta, October 5, 2023
Management Systems Excellence
Socialization of Technical Instructions regarding Jakarta, December 20, BUMN School of
Risk Maturity Index Assessment within SOEs 2023 Excellence
“IIA Indonesia National Conference: Staying
Relevant”
1. Internal Audit and Risk Management Roles in
Indonesia Internal
ESG Batam, August 30 – 31,
Audit Practitioner
2. BCA Sustainability Practices 2023
(IIAP)
3. Elevating corporate sustainability: The
Strategic imperative, of internal auditor in
enhancing ESG performance
- BSE GRS Masterclass 2023 - Sosialisasi
pemeringkatan BUMN & Anak Perusahaan
BUMN oleh Pefindo
Jakarta, September 14, BUMN School of
- BLMI GRC Masterclass – Pemeringkatan
2023 Excellence
& Penerbitan Efek Bersifat Utang & Sukuk
(EBUS)
- BLMI GRC Masterclass – Pre IPO dan Post IPO
Bardiyono Wiyatmojo*) Member
Jakarta, September 20, BUMN School of
State Owned Enterprises Rating
2023 Excellence
Jakarta, September 26, BUMN School of
Governance and Integrity of Financial Reporting
2023 Excellence
- ESG for Boards - Governance of ESG
- BSE GRC Masterclass Jakarta, September 27, BUMN School of
– Introducing to ESG & IFC Performance 2023 Excellence
Standard
“IIA Indonesia National Conference: Staying
Relevant”
1. Internal Audit and Risk Management Roles in
ESG
BUMN School of
2. BCA Sustainability Practices Jakarta, October 5, 2023
Excellence
3. Elevating corporate sustainability: The
Strategic imperative, of internal auditor in
enhancing ESG performance
CG Methodology and Environmental and Social BUMN School of
Jakarta, October 25, 2023
Management Systems Excellence
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 571
Page 133
Types of Training and Competency Implementation Time
Name Position
Development/Training Materials and Place
Organizer
“IIA Indonesia National Conference: Staying
Relevant”
1. Internal Audit and Risk Management Roles in
Indonesia Internal
ESG Batam, August 30 – 31,
Audit Practitioner
2. BCA Sustainability Practices 2023
(IIAP)
3. Elevating corporate sustainability: The
Strategic imperative, of internal auditor in
enhancing ESG performance
- BSE GRS Masterclass 2023
- Sosialisasi pemeringkatan BUMN & Anak
Perusahaan BUMN oleh Pefindo
- BLMI GRC Masterclass Jakarta, September 14, BUMN School of
– Pemeringkatan & Penerbitan Efek Bersifat 2023 Excellence
Utang & Sukuk (EBUS)
Duma Riana Hutapea**) Member - BLMI GRC Masterclass
– Pre IPO dan Post IPO
- ESG for Boards - Governance of ESG
- BSE GRC Masterclass Jakarta, September 27, BUMN School of
– Introducing to ESG & IFC Performance 2023 Excellence
Standard
GRC Integrated Information for Supervisionary BUMN School of
Jakarta, October 5, 2023
Board Excellence
BUMN School of
Joint Venture between SOE and Private Sector Jakarta, October 19, 2023
Excellence
CG Methodology and Environmental and Social BUMN School of
Jakarta, October 25, 2023
Management Systems Excellence
*) Effective from 1 January 2023 – 2 October 2023
**) Effective from 3 October 2023 until now
Working Program and Duties of The Audit Committee In 2023
The implementation of the Committee’s activities in 2023 is as follows:
1. Audit Committee with Internal Audit Unit
No Duties Implementation Implementation Date
Review and provide recommendations for Recommendations for Approval of Internal Audit Work Unit Annual
1 February 14, 2023
approval of the Annual Audit Plan Audit Planning (PAT) for 2023
1. Evaluation of implementation reports and main audit results for
January 31, 2023
Semester II 2022
2. Review of Financial Statements as of March 31, 2023 April 13, 2023
3. Review of BRI Financial Reports for Quarter III 2023 October 23, 2023
Review the main audit results report (LHA)
2 4. Review of the Principal Audit Results Report for the First Quarter
on a quarterly basis May 23, 2023
of 2023
5. Implementation Report and Main Audit Results for Quarter II 2023 July 28, 2023
5. Review of BRI Financial Reports for Quarter III 2023 October 23, 2023
6. Report on the main audit results for the third quarter of 2023 December 14, 2023
Top 50 Debtors and Politically Exposed
3 Review of the Top 50 Debtors and Politically Exposed Persons (PEP) February 28, 2023
Person (PEP)
1. Recommendations for the Procurement of Independent
Quality Control Services from External Parties to Review the January 24, 2023
Review of The Internal Audit Work Unit by Performance of the BRI Internal Audit Work Unit in 2023
4
Independent Quality Controller 2. Recommendations from Independent Quality Control
Consultants from External Parties for the 2023 Internal Audit March 21, 2023
Work Unit BRI Performance Review.
PT Bank Rakyat Indonesia (Persero) Tbk.
572 Annual Report 2023
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Corporate
Governance
No Duties Implementation Implementation Date
3. Closing Meeting of 2023 Internal Audit Work Unit Performance
August 14, 2023
Review Report
4. BRI Internal Audit Work Unit Performance Review Report for 2023. August 22, 2023
1. Desk Fraud business progress March 21, 2023
2. Review of Internal Audit Work Unit Audit reports July 11, 2023
3. Review of Internal Audit Work Unit Audit reports July 18, 2023
5 Tugas Komite Audit lainnya 4. Request for Audit Implementation July 21, 2023
5. Review of Internal Audit Work Unit Audit reports September 19, 2023
6. Review of Internal Audit Work Unit Audit reports September 29, 2023
7. Review of micro manpower planning October 10, 2023
2. Audit Committee with Public Accountants and/or Public Accounting Firms
No Duties Implementation Implementation Date
1. Appointment of the Public Accounting Office Procurement Team for the
General Audit of Consolidated Financial Reports and PUMK BRI Financial January 12, 2023
Reports in 2023
2. Recommendation for Approval of the Proposed Public Accounting Office
Audit Scope in the Context of the General Audit of the Consolidated
Procurement of audit services for February 8, 2023
1 Financial Report and Financial Report of PUMK BRI for the 2023 Financial
Public Accounting Firms
Year.
3. Recommendation for Approval of the determination of the Procurement
of Public Accounting Firm Services in the Context of the General Audit of
February 20, 2023
the Consolidated Financial Report and Financial Report of the BRI Micro
and Small Business Funding Program for the 2023 Financial Year.
4. Initial approval (pre-concurrence) for the provision of non-assurance services. May 11, 2023
5. Request for Limited Review of Financial Statements for the Period June
June 27, 2023
30, 2023
6. Change of Responsible Partner in the context of auditing BRI’s
July 15, 2023
consolidated financial statements Position December 31, 2023
7. Initial approval (pre-concurrence) for the provision of non-assurance
October 10, 2023
services.
1. Closing meeting Audit Results Report of BRI Consolidated Financial Report
January 31, 2023
for financial year 2022
2 Financial statements 2. BRI PUMK Program Financial Report Audit Results for December 31, 2022 May 23, 2023
3. Closing Meeting Limited Review of BRI’s Financial Report for June 30, 2023 August 24, 2023
Report on the results of the Audit Committee’s evaluation of the
3 Audit Committee evaluation report implementation of audit services for BRI’s financial reports for the 2022 April 17, 2023
financial year.
3. Audit Committee with Financial Services Authority, Bank Indonesia and other Authorities
No Duties Implementation Implementation Date
BRI General Examination 2023 by the
1 BRI Exit meeting in 2023 December 7, 2023
Financial Services Authority
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 573
Page 135
4. Audit Committee with Management
No Duties Implementation Implementation Date
1. KAP General Audit Services Procurement Policies and Procedures March 7, 2023
2. Recommendations for the SEVP Internal Audit Work Unit
May 9, 2023
Independence assessment in 2022
1 Audit Committee recommendation 3. Evaluation report on the implementation of ISO 370001:2016 SMAP May 23, 2023
4. Progress of Implementation of Internal Control over Financial Report
July 4, 2023
(ICoFR)
5. Review of Allowance for Impairment Losses Calculation Methodology July 4, 2023
1. Evaluation of the implementation of the compliance function in
January 31, 2023
Semester II 2022
2 Audit Committee Evaluation
2. Evaluation of the implementation of the compliance function in
August 1, 2023
Semester I 2023
5. Audit Committee with DPLK
No Duties Implementation Implementation Date
1. Recommendations for the Appointment of Financial Institution
January 10, 2023
Pension Fund KAP in 2022
2. Kick off meeting Audit of the 2021 BRI Financial Institution Pension
January 19, 2023
Fund financial report
1 Financial statements 3. Public Accounting Office Audit Progress Report on BRI Financial
March 21, 2023
Institution Pension Fund Financial Report Position December 31, 2023
4. BRI Audit Committee Evaluation Report on the Implementation of
Audit Services for BRI Financial Institution Pension Fund Financial June 27, 2023
Reports for the 2022 financial year
1. Procurement of Public Accounting Office audit services for the
August 15, 2023
2023 BRI Financial Institution Pension Fund financial report
2 Procurement of audit services 2. Recommendations for Determining a Public Accountant or Public
Accounting Office for BRI Financial Institution Pension Fund October 17, 2023
financial reports and investment reports
6. Internal Audit Committee
No Duties Implementation Implementation Date
1. Division of Duties and Responsibilities in Achieving the 2023 Audit
January 10, 2023
1 Audit Committee RKA Committee Work Plan
2. Audit Committee RKA 2024 December 29, 2023
Statement of the Audit Committee on the and assist in the implementation of the functions and duties
Effectiveness of the Internal Control System and of the nomination and remuneration of members of the Board
Risk Management of Commissioners and Directors in accordance with applicable
laws and regulations and the principles of Good Corporate
The Audit Committee considers that the effectiveness of the Governance. The appointment and dismissal of members of the
Company’s internal control and risk management systems has Nomination and Remuneration Committee is carried out by the
been effective and adequate, as reflected in the effectiveness Board of Commissioners.
of the implementation of internal control functions, including
internal audit, risk management, compliance, financial and Basis for Establishing The Nomination and
operational control functions. Remuneration Committee
Nomination and Remuneration Committee 1. Law of the Republic of Indonesia No. 7 of 1992 concerning
Banking as amended by the Law of the Republic of Indonesia
The Board of Commissioners establishes the Nomination and No. 10 of 1998.
Remuneration Committee which aims to formulate policies 2. Law of the Republic of Indonesia No. 40 of 2007 on the
Limited Liability Companies.
PT Bank Rakyat Indonesia (Persero) Tbk.
574 Annual Report 2023
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Corporate
Governance
2. Board of Directors Decree Nokep: 0637-DIR/HCB/07/2023
3. Law of the Republic of Indonesia No. 19 of 2003 on the
dated July 4, 2023 concerning the Determination of the
StateOwned Enterprises. Chair and Members of the Nomination and Remuneration
4. Financial Services Authority Regulation no. 33/POJK.04/2014 Committee of PT Bank Rakyat Indonesia (Persero) Tbk.
dated 08 December 2014 concerning Directors and Board of
Commissioners of Issuers or Public Companies. Duties and Responsibilities of The Nomination
5. Financial Services Authority Regulation no. 34/POJK.04/2014 and Remuneration Committee
dated 08 December 2014 concerning the Nomination and
Remuneration Committee of Issuers or Public Companies. Nomination Function
6. Financial Services Authority Regulation no. 45/POJK.03/2015 1. Prepare and provide recommendations regarding the system
concerning Implementation of Governance in Providing and procedure for selecting and/or replacing members of the
Remuneration for Commercial Banks. Board of Commissioners and Board of Directors to the Board
7. Financial Services Authority Regulation No.17 of 2023 of Commissioners to be submitted to the General Meeting of
concerning Implementation of Governance for Commercial Shareholders.
Banks 2. Provide recommendations to the Board of Commissioners
8. Financial Services Authority Circular No. 40/SEOJK.03/2016 regarding:
concerning Implementation of Governance in Providing a. Composition of the positions of members of the
Remuneration for Commercial Banks. Board of Directors and/or members of the Board of
9. Minister of State-Owned Enterprises Regulation No. PER-2/ Commissioners;
MBU/03/2023 dated March 3 2023 concerning Guidelines b. Policies and criteria required in the Nomination process;
for Governance and Significant Corporate Activities of State- and
Owned Enterprises. c. Performance evaluation policies for members of the
10. BUMN Ministerial Regulation No. PER-3/MBU/03/2023 dated Board of Directors and/or members of the Board of
20 March 2023 concerning Organs and Human Resources of Commissioners;
State-Owned Enterprises. 3. Assist the Board of Commissioners in assessing the
11. Articles of Association of PT Bank Rakyat Indonesia (Persero) performance of members of the Board of Directors and/
Tbk and its amendments. or members of the Board of Commissioners based on the
benchmarks prepared as evaluation material.
Nomination and Remuneration Committee Charter 4. Provide recommendations to the Board of Commissioners
regarding the capacity building program for members of the Board
The Nomination and Remuneration Committee Charter has been of Directors and/or members of the Board of Commissioners.
reviewed and approved by the Board of Commissioners through 5. Provide recommendations or propose candidates who meet
the Board of Commissioners Decree No: B.13-KOM/1/2018 the requirements as members of the Board of Directors and/
dated 01 November 2018 concerning the Charter of the Board or members of the Board of Commissioners to be submitted
of Commissioners and Supporting Organs of the Board of to the GMS.
Commissioners of PT Bank Rakyat Indonesia (Persero) Tbk, which 6. Provide recommendations to the Board of Commissioners
regulates including: regarding the Candidate Representative of the Company who
1. General Understanding will be appointed as Management of the Subsidiary Company
2. Legal Basis proposed by the Board of Directors.
3. Purpose of Committee Establishment 7. Provide recommendations to the Board of Commissioners
4. Duties and Responsibilities regarding the Independent Party who will become a member
5. Obligations, Prohibitions and Authorities of the Committee under the Board of Commissioners.
6. Committee Position
7. Committee Member Remuneration Function
8. Ethics and Working Time 1. Provide recommendations to the Board of Commissioners
9. Implementation of Meetings and Reports regarding the structure, policies, and amount of
10. Closing Remuneration for members of the Board of Directors and/or
members of the Board of Commissioners.
Appointment and Termination of The Nomination 2. Provide recommendations to the Board of Commissioners
and Remuneration Committee regarding evaluating the remuneration policy for members
of the Board of Directors and/or members of the Board of
The Nomination and Remuneration Committee is appointed and Commissioners to be submitted to the General Meeting of
dismissed by and is responsible to the Board of Commissioners. Shareholders.
During 2023, the positions of Chairman and Members of the 3. Provide recommendations to the Board of Commissioners
Nomination and Remuneration Committee were determined regarding evaluating the remuneration policy for Executive
through a Decree as follows: Officers and employees as a whole to be submitted to the
1. Directors Decree Nokep: 1505-DIR/HCB/09/2022 dated Board of Directors.
September 7, 2022 concerning the Determination of the 4. Assist the Board of Commissioners in aligning the
Chair and Members of the Nomination and Remuneration performance assessment of the Board of Directors and Board
Committee of PT Bank Rakyat Indonesia (Persero) Tbk. of Commissioners with the remuneration received by each
member of the Board of Directors and/or members of the
Board of Commissioners.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 575
Page 137
Authority of The Nomination and Remuneration
Committee
The Board of Commissioners authorizes the Committee within information relating to the implementation of the Nomination
the scope of the Committee’s responsibilities to request relevant and remuneration functions as well as employment policies and
other functions in human resource management from internal
parties.
Nomination and Remuneration Committee Term of Office
The term of office for members of the Nomination and Remuneration Committee may not be longer than the term of office of the Board
of Commissioners as stipulated in the Company’s Articles of Association and may be re-elected only for the next 1 (one) period, without
reducing the right of the Board of Commissioners to dismiss at any time.
Structure, Membership and Expertise of The Nomination and Remuneration Committee
The structure of the BRI Nomination and Remuneration Committee is as follows:
1. The Committee was under the coordination of the Board of Commissioners and is structurally responsible to the Board of Commissioners;
2. The Committee was chaired by an Independent Commissioner;
3. Members of the Committee consisted of at least 3 (three) people consisting of an Independent Commissioner as chairman and
concurrently member, a Commissioner, and an Executive Officer one level below the Board of Directors handling HR policies (ex
officio) or a representative of the Company’s employees, other members might come from parties outside the Company;
4. In the event that more than 3 (three) members of the Committee were appointed, the members of the Independent Commissioner
should be at least 2 (two) persons;
5. The Board of Commissioners might appoint an Independent Party as a member of the Committee, provided that:
a. Had to meet the following requirements:
- did not have affiliation with the Company, members of the Board of Directors, members of the Board of Commissioners, or
the Company’s Major Shareholders;
- owned experience related to Nomination and/or Remuneration; and
- did not hold concurrent positions as members of other committees owned by the Company.
b. Elected by the Board of Commissioners through a recruitment and selection mechanism.
c. The maximum working period was 2 (two) years and could be extended again for the next working period by considering the
tenure of the Board of Commissioners and the applicable contract workers regulations in the Company, without closing the
possibility of being dismissed by the Board of Commissioners before the end of the contract period. (diaturndiri)
6. Members of the Board of Directors were prohibited from being members of the Committee;
7. Committee members were appointed by the Board of Directors based on the decision of the Board of Commissioners meeting;
8. Committee members were appointed for a certain term of office and might be reappointed;
9. The term of office of members was not longer than the term of office of the Board of Commissioners as stipulated in the articles of
association.
10. The replacement of members who were not from the Board of Commissioners wes carried out no later than 60 (sixty) days after the
said Committee member was no longer able to carry out his functions.
The composition of the Nomination and Remuneration Committee members in 2023 is as follows::
Composition of Committee Members for the Period 1 January 2023 to 13 March 2023
No Name Position Description Expertise
Capital Market, Technology,
1 Heri Sunaryadi Chairman Independent Commissioner
Management
Deputy Main Commissioner/
2 Rofikoh Rokhim Secretary Finance, Economics, Management
Independent Commissioner
3 Kartika Wirjoatmodjo Member President Commissioner Banking, Finance, Risk Management
4 Hadiyanto* Member Commissioner Law, Economics, Management
5 Rabin Indrajad Hattari Member Commissioner Statistic, Economics, Management
PT Bank Rakyat Indonesia (Persero) Tbk.
576 Annual Report 2023
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Corporate
Governance
No Name Position Description Expertise
6 Hendrikus Ivo Member Independent Commissioner Law, Banking, Audit
7 Dwi Ria Latifa Member Independent Commissioner Law, Social Politics, Regulation
8 Nurmaria Sarosa Member Independent Commissioner ESG, Logistics, Management
9 Agus Riswanto Member Independent Commissioner Law, Intelligent, Regulation
10 Paripurna P. Sugarda Member Independent Commissioner Law, Social Politics, Management
Ex Officio (Head of Human Capital
11 E.R.A. Taufiq Member Banking, Human Resources
Business Partner Division)
Information:
*Respectfully dismissed at the Annual GMS on March 13, 2023
Composition of Committee Members for the Period 14 March 2023 to 3 July 2023
No Name Position Description Expertise
Capital Market, Technology,
1 Heri Sunaryadi Chairman Independent Commissioner
Management
Deputy Main Commissioner/
2 Rofikoh Rokhim Secretary Finance, Economics, Management
Independent Commissioner
3 Kartika Wirjoatmodjo Member President Commissioner Banking, Finance, Risk Management
4 Rabin Indrajad Hattari Member Commissioner Statistic, Economics, Management
5 Hendrikus Ivo Member Independent Commissioner Law, Banking, Audit
6 Dwi Ria Latifa Member Independent Commissioner Law, Social Politics, Regulation
7 Nurmaria Sarosa Member Independent Commissioner ESG, Logistics, Management
8 Agus Riswanto Member Independent Commissioner Law, Intelligent, Regulation
9 Paripurna P. Sugarda Member Independent Commissioner Law, Social Politics, Management
Ex Officio (Head of Human Capital
10 E.R.A. Taufiq Member Banking, Human Resources
Business Partner Division)
Composition of Committee Members for the Period 4 July 2023 to 31 December 2023
No Name Position Description Expertise
Capital Market, Technology,
1 Heri Sunaryadi Chairman Independent Commissioner
Management
Deputy Main Commissioner/
2 Rofikoh Rokhim Secretary Finance, Economics, Management
Independent Commissioner
3 Kartika Wirjoatmodjo Member President Commissioner Banking, Finance, Risk Management
4 Rabin Indrajad Hattari Member Commissioner Statistic, Economics, Management
5 Awan Nurmawan Nuh* Member Commissioner Accounting, Audit, Taxation
5 Hendrikus Ivo Member Independent Commissioner Law, Banking, Audit
6 Dwi Ria Latifa Member Independent Commissioner Law, Social Politics, Regulation
7 Nurmaria Sarosa Member Independent Commissioner ESG, Logistics, Management
8 Agus Riswanto Member Independent Commissioner Law, Intelligent, Regulation
9 Paripurna P. Sugarda Member Independent Commissioner Law, Social Politics, Management
Ex Officio (Head of Human Capital
10 M. Dadang K.F. Member Banking, Human Resources
Business Partner Division)
Information:
*Effective after passing the OJK fit and proper test
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 577
Page 139
Profile of Remuneration and Nomination
Committee
Profil Komite Nominasi dan Remunerasi per 31 Desember 2023
adalah sebagai berikut.
Heri Sunaryadi Awan Nurmawan Nuh
Chairman of the Nomination and Remuneration Committee/ Member of the Nomination and Remuneration Committee/
Independent Commissioner Commissioner
The profile can be seen in the Board of Commissioners section The profile can be seen in the Board of Commissioners section
The period and term of office have been attached to the period and The period and term of office have been attached to the period and
term of office of the Board of Commissioners term of office of the Board of Commissioners
Rofikoh Rokhim Hendrikus Ivo
Secretary of the Nomination and Remuneration Committee/ Member of the Nomination and Remuneration Committee/
Vice President Commissioner/Independent Commissioner Independent Commissioner
The profile can be seen in the Board of Commissioners section The profile can be seen in the Board of Commissioners section
The period and term of office have been attached to the period and The period and term of office have been attached to the period and
term of office of the Board of Commissioners term of office of the Board of Commissioners
Kartika Wirjoatmodjo Dwi Ria Latifa
Member of the Nomination and Remuneration Committee/ Member of the Nomination and Remuneration Committee/
President Commissioner Independent Commissioner
The profile can be seen in the Board of Commissioners section The profile can be seen in the Board of Commissioners section
The period and term of office have been attached to the period and The period and term of office have been attached to the period and
term of office of the Board of Commissioners term of office of the Board of Commissioners
Hadiyanto Nurmaria Sarosa
Member of the Nomination and Remuneration Committee/ Member of the Nomination and Remuneration Committee/
Commissioner Independent Commissioner
The profile can be seen in the Board of Commissioners section The profile can be seen in the Board of Commissioners section
The period and term of office have been attached to the period and The period and term of office have been attached to the period and
term of office of the Board of Commissioners term of office of the Board of Commissioners
Rabin Indrajad Hattari Agus Riswanto
Member of the Nomination and Remuneration Committee/ Member of the Nomination and Remuneration Committee/
Commissioner Independent Commissioner
The profile can be seen in the Board of Commissioners section The profile can be seen in the Board of Commissioners section
The period and term of office have been attached to the period and The period and term of office have been attached to the period and
term of office of the Board of Commissioners term of office of the Board of Commissioners
Paripurna P. Sugarda
Member of the Nomination and Remuneration Committee/ Independent Commissioner
The profile can be seen in the Board of Commissioners section
The period and term of office have been attached to the period and term of office of the Board of Commissioners
PT Bank Rakyat Indonesia (Persero) Tbk.
578 Annual Report 2023
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Corporate
Governance
LEGAL BASIS FOR APPOINTMENT
Decree Nokep: 0673-DIR/HCB/07/2023 dated July 4, 2023 concerning the
Determination of the Chair and Members of the Nomination and Remuneration
Committee of PT Bank Rakyat Indonesia (Persero) Tbk.
PERIODE OF SERVICE
According to the legal basis for appointment
WORK EXPERIENCE
• Division Head Human Capital Business Partner (01/06/2023 - Present)
• Regional Chief Audit Denpasar (01/08/2022 - 31/05/2023)
• Department Head Talent Management & Industrial Relations, Human Capital
Business Partner Division (01/01/2020 - 07/31/2022)
M. Dadang Permana K.F. • Deputy Head of Career & Culture Management Division, Human Capital
Policy and Development Division (05/01/2019 - 12/31/2019)
Member of the Nomination Committee
• Head of Career Development Section, Human Capital Policy and
and Remuneration
Development Division (01/06/2018 – 30/04/2019)
Ex Officio (Head of Human Capital Business • Head of Human Capital Section, Yogyakarta Regional Office (01/10/2016 –
Parter Division) Indonesian citizen, born in
05/31/2018)
Bandung, in 1973. Age 50 years as of December
• Head of Human Capital Section, Denpasar Regional Office (01/08/2014 –
2023. Domiciled in Jakarta.
30/09/2016)
• Head of Human Capital Section, Padang Regional Office (01/09/2013 –
31/07/2014)
LENGHT OF SERVICE
July 4, 2023 - present
DOUBLE FUNCTION
• Commissioner of PT Usaha Purnabakti Sejahtera (BRImedika)
(01/09/2023 – Present)
• Head of Human Capital Business Partner Division (July 4, 2023 – present)
EDUCATIONAL BACKGROUND
• Bachelor of Agriculture, Winaya Mukti University, Jatinangor (1996)
• Master of Management, Padjadjaran University, Bandung (2009)
CERTIFICATION
Risk Management Level 4 - National Professional Certification Body
Qualification of Education and Work Experience of The Nomination and Remuneration Committee
Table of Qualification of Education and Work Experience of the Nomination and Remuneration Committee
Name Position Education Work experience
Bachelor of Agricultural
Heri Sunaryadi Chairman Has experience in capital markets, technology and management
Technology
Bachelor of Economics Bachelor
of Political Science Master
Rofikoh Rokhim Secretary of Public Finance Master of Has experience in finance, economics and management
International & Development
Economics Doctor of Economics
Bachelor of Accounting
Kartika Wirjoatmodjo Member Has experience in banking, finance and risk management
Master of Business Administration
Bachelor of Law
Hadiyanto* Member Master of Law Having experience in the field of finance and banking supervision
Doctor of Law
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 579
Page 141
Name Position Education Work experience
Bachelor of Economics and
Mathematics Has experience in the fields of statistics, economics and
Rabin Indrajad Hattari Member Master of Management management
PhD. in Economics
Bachelor of Economics
Awan Nurmawan Nuh Member Has experience in the fields of accounting, auditing and taxation
Master of Business Taxation
Bachelor of Law
Hendrikus Ivo Member Has experience in law, banking and bank supervision
Master of Management
Bachelor of Law
Dwi Ria Latifa Member Lemhanas Alumni Have experience in law, social politics and regulations
Master of Science
Nurmaria Sarosa Member Bachelor of Architecture Has experience in ESG, logistics and management
Bachelor of Law Has experience in the fields of law, law enforcement and
Agus Riswanto Member Master in Law regulations
Doctor of Law
Paripurna P. Sugarda Member Bachelor of Law Have experience in law, social politics and management
Bachelor of Agriculture, Master of
M. Dadang Permana K.F. Member Have experience in finance and human resources
Management
Independence of The Nomination and Remuneration Committee
Table of Independence of the Nomination and Remuneration Committee
Independence
HS RR KW HD* RIH ANN HI DRL NS AR PPS ERT** MDK***
Aspect
Has no financial
relationship with
the Board of
√ √ √ √ √ √ √ √ √ √ √ √ √
Commissioners
and Board of
Directors
Has no
management
relationship in
the company, √ √ √ √ √ √ √ √ √ √ √ √ √
subsidiaries
or affiliated
companies
Has no family
relationship with
the Board of
Commissioners,
Directors, and/or
fellow members
√ √ √ √ √ √ √ √ √ √ √ √ √
of the BRI
Nomination and
Remuneration
Committee
Descriptions:
* Honorably dismissed at the Annual GMS on March 13, 2023
**Finished the term office as of July 4, 2023
***Started the term office on Ju ly 4, 2023
Information:
KW Kartika Wirjoatmodjo DRL Dwi Ria Latifa DRL Dwi Ria Latifa
RR Rofikoh Rokhim HS Heri Sunaryadi NS Nurmaria Sarosa
HD Hadiyanto PPS Paripurna Poerwoko Sugarda AR Agus Riswanto
RIH Rabin Indrajad Hattari AR Agus Riswanto ERT E.R.A. Taufiq
HI Hendrikus Ivo ANN Awan Nurmawan Nuh MDK M. Dadang Permana K.F.
PT Bank Rakyat Indonesia (Persero) Tbk.
580 Annual Report 2023
Page 142
Corporate
Governance
Nomination and Remuneration Committee decision shall be made by majority vote, provided that each
Meeting member of the Committee shall only be entitled to grant 1
(one) vote.
Nomination and Remuneration Committee Meeting 9. If the agreed and disagreed votes are equal, then the
Policy chairman of the meeting is entitled to take the decision.
10. The results of Committee meetings shall be set forth in the
Committee meeting arrangements are set as follows: minutes of meetings and shall be properly documented and
1. The meeting shall be held at least once every four (4) months shall be submitted in writing to the Board of Commissioners.
or may be held at any time when deemed necessary. 11. Dissenting opinions that occur in Committee meetings shall
2. The meeting may only be held when attended by at least 51% be clearly stated in the minutes of the meeting and the
(fifty-one percent) of the number of members, including the reasons for such dissent.
Chairman of the Committee and Executive Officers in charge 12. The Committee minutes of meetings shall be made by
of human resources or employee representation. a person present at the meeting and appointed by the
3. The meeting shall be held at the place of domicile of the chairman of the meeting. All Committee members present
Company or other place as specified by the Committee. at the meeting shall sign the minutes of meeting.
4. The Chairman of the Committee shall make the meeting 13. The Committee minutes of meetings are valid evidence of
invitations. The invitations of the Committee Meeting decisions taken at the meeting;
shall be made in writing and submitted or given directly to 14. Meetings may invite the Board of Directors and/or Division
each member of the Committee with adequate receipt, or Heads/Executives of the Company to request explanations,
by e-mail no later than 5 (five) days prior to the meeting, disclosures, and information related to the meeting agenda.
excluding the date of the call and the date of the meeting, or 15. The chairman of the meeting shall present the conclusions
in a shorter time if urgent. and decisions at the end of the meeting.
5. The above-mentioned invitation is not required for scheduled 16. The Committee may also adopt a lawful decision without
meetings based on the decision of the previous meeting. a meeting, provided that all members of the Committee
6. Meeting invitations should include the meeting agenda, have been notified in writing and that all members of the
date, time, and meeting place. Committee give their consent to the proposal submitted
7. The meeting is led by the chairman of the Committee. in writing and to sign the agreement. The decisions taken
8. The decisions of Committee meetings shall be based on in such manner shall have the same power as the legally
consensus deliberations. If deliberation is not reached, the adopted decisions of the Committee Meetings.
Meeting Agenda of The Nomination and Remuneration Committee
Table of Nomination and Remuneration Committee Meeting Agenda
No. Meeting Date Meeting agenda Meeting Participants Description
Kartika Wirjoatmodjo
Rofikoh Rokhim
Rabin Indrajad Hattari
Hendrikus Ivo
Heri Sunaryadi
1 Tuesday, February 14, 2023 BRI Talent Pool Evaluation Dwi Ria Latifa Nomination
Nurmaria Sarosa
Paripurna P. Sugarda
Agus Riswanto
Hadiyanto
E.R.A. Taufiq
Kartika Wirjoatmodjo
Rofikoh Rokhim
Rabin Indrajad Hattari
Hendrikus Ivo
Proposed Remuneration for the Heri Sunaryadi
2 Tuesday, March 7, 2023 Board of Commissioners and Dwi Ria Latifa Nomination
Directors with Consultants Nurmaria Sarosa
Paripurna P. Sugarda
Agus Riswanto
Hadiyanto
E.R.A. Taufiq
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 581
Page 143
No. Meeting Date Meeting agenda Meeting Participants Description
Kartika Wirjoatmodjo
Rofikoh Rokhim
Rabin Indrajad Hattari
Hendrikus Ivo
Heri Sunaryadi
Nominations for BRI Management
3 Monday, March 13, 2023 Dwi Ria Latifa Nomination
at the 2023 Annual GMS
Nurmaria Sarosa
Paripurna P. Sugarda
Agus Riswanto
Hadiyanto
E.R.A. Taufiq
Kartika Wirjoatmodjo
Rofikoh Rokhim
Rabin Indrajad Hattari
Hendrikus Ivo
Proposed Remuneration for the Heri Sunaryadi
4 Tuesday, March 21, 2023 Board of Commissioners and Dwi Ria Latifa Remuneration
Directors with Consultants Nurmaria Sarosa
Paripurna P. Sugarda
Agus Riswanto
Awan Nurmawan Nuh
E.R.A. Taufiq
Kartika Wirjoatmodjo
Rofikoh Rokhim
Rabin Indrajad Hattari
Hendrikus Ivo
Continued BRI Talent Pool Heri Sunaryadi
5 Tuesday, March 21, 2023 Evaluation (originating from Dwi Ria Latifa Nomination
Subsidiaries) Nurmaria Sarosa
Paripurna P. Sugarda
Agus Riswanto
Awan Nurmawan Nuh
E.R.A. Taufiq
Kartika Wirjoatmodjo
Rofikoh Rokhim
Rabin Indrajad Hattari
Hendrikus Ivo
Heri Sunaryadi
6 Nomination of Subsidiary
Tuesday, April 4, 2023 Dwi Ria Latifa Nomination
Management
Nurmaria Sarosa
Paripurna P. Sugarda
Agus Riswanto
Awan Nurmawan Nuh
E.R.A. Taufiq
Kartika Wirjoatmodjo
Rofikoh Rokhim
Rabin Indrajad Hattari
Hendrikus Ivo
Heri Sunaryadi
Nomination of Subsidiary
7 Tuesday, April 11, 2023 Dwi Ria Latifa Nomination
Management
Nurmaria Sarosa
Paripurna P. Sugarda
Agus Riswanto
Awan Nurmawan Nuh
E.R.A. Taufiq
Kartika Wirjoatmodjo
Rofikoh Rokhim
Rabin Indrajad Hattari
Hendrikus Ivo
Nomination of Subsidiary Heri Sunaryadi
8 Monday, April 17, 2023 Nomination
Management Nurmaria Sarosa
Paripurna P. Sugarda
Agus Riswanto
Awan Nurmawan Nuh
E.R.A. Taufiq
PT Bank Rakyat Indonesia (Persero) Tbk.
582 Annual Report 2023
Page 144
Corporate
Governance
No. Meeting Date Meeting agenda Meeting Participants Description
Kartika Wirjoatmodjo
Rofikoh Rokhim
Rabin Indrajad Hattari
Hendrikus Ivo
Heri Sunaryadi
Nomination of Subsidiary
9 Tuesday, May 23, 2023 Dwi Ria Latifa Nomination
Management
Nurmaria Sarosa
Paripurna P. Sugarda
Agus Riswanto
Awan Nurmawan Nuh
E.R.A. Taufiq
Kartika Wirjoatmodjo
Rofikoh Rokhim
Rabin Indrajad Hattari
Hendrikus Ivo
Heri Sunaryadi
Nomination of Subsidiary
10 Tuesday, May 30, 2023 Dwi Ria Latifa Nomination
Management
Nurmaria Sarosa
Paripurna P. Sugarda
Agus Riswanto
Awan Nurmawan Nuh
E.R.A. Taufiq
Kartika Wirjoatmodjo
Rofikoh Rokhim
Rabin Indrajad Hattari
Hendrikus Ivo
Heri Sunaryadi
Nomination for the Position of BRI
11 Tuesday, July 25, 2023 Dwi Ria Latifa Nomination
Corporate Secretary
Nurmaria Sarosa
Paripurna P. Sugarda
Agus Riswanto
Awan Nurmawan Nuh
M. Dadang K.F.
Kartika Wirjoatmodjo
Rofikoh Rokhim
Hendrikus Ivo
Heri Sunaryadi
Nomination of Subsidiary Dwi Ria Latifa
12 Tuesday, August 8, 2023 Nomination
Management Nurmaria Sarosa
Paripurna P. Sugarda
Agus Riswanto
Awan Nurmawan Nuh
M. Dadang K.F.
Kartika Wirjoatmodjo
Rofikoh Rokhim
Rabin Indrajad Hattari
Hendrikus Ivo
Heri Sunaryadi
Nomination of Subsidiary
13 Tuesday, August 15, 2023 Dwi Ria Latifa Nomination
Management
Nurmaria Sarosa
Paripurna P. Sugarda
Agus Riswanto
Awan Nurmawan Nuh
M. Dadang K.F.
Kartika Wirjoatmodjo
Rofikoh Rokhim
Rabin Indrajad Hattari
Discussion of Adjustments to Hendrikus Ivo
Heri Sunaryadi
Internal Regulations related to
14 Tuesday, August 22, 2023 Dwi Ria Latifa Remuneration
Remuneration for Directors and
Nurmaria Sarosa
Board of Commissioners Paripurna P. Sugarda
Agus Riswanto
Awan Nurmawan Nuh
M. Dadang K.F.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 583
Page 145
No. Meeting Date Meeting agenda Meeting Participants Description
Kartika Wirjoatmodjo
Rofikoh Rokhim
Rabin Indrajad Hattari
Hendrikus Ivo
Heri Sunaryadi
Nomination of Subsidiary
15 Tuesday, September 26, 2023 Dwi Ria Latifa Nomination
Management
Nurmaria Sarosa
Paripurna P. Sugarda
Agus Riswanto
Awan Nurmawan Nuh
M. Dadang K.F.
Kartika Wirjoatmodjo
Rofikoh Rokhim
Rabin Indrajad Hattari
Hendrikus Ivo
Heri Sunaryadi
Nomination of Subsidiary
16 Tuesday, October 10, 2023 Dwi Ria Latifa Nomination
Management
Nurmaria Sarosa
Paripurna P. Sugarda
Agus Riswanto
Awan Nurmawan Nuh
M. Dadang K.F.
Kartika Wirjoatmodjo
Rofikoh Rokhim
Rabin Indrajad Hattari
Hendrikus Ivo
Heri Sunaryadi
Nomination of Subsidiary
17 Tuesday, October 31, 2023 Dwi Ria Latifa Nomination
Management
Nurmaria Sarosa
Paripurna P. Sugarda
Agus Riswanto
Awan Nurmawan Nuh
M. Dadang K.F.
Rabin Indrajad Hattari
Hendrikus Ivo
Tantiem Budget Consultation with Heri Sunaryadi
18 Thursday, November 23, 2023 Remuneration
the Ministry of SOEs Dwi Ria Latifa
Nurmaria Sarosa
M. Dadang K.F.
Rofikoh Rokhim
Rabin Indrajad Hattari
Hendrikus Ivo
Heri Sunaryadi
Nomination of Subsidiary
19 Tuesday, December 12, 2023 Dwi Ria Latifa Nomination
Management
Nurmaria Sarosa
Paripurna P. Sugarda
Awan Nurmawan Nuh
M. Dadang K.F.
Kartika Wirjoatmodjo
Rofikoh Rokhim
Hendrikus Ivo
Heri Sunaryadi
Nomination of Subsidiary Dwi Ria Latifa
20 Monday, December 18, 2023 Nomination
Management Nurmaria Sarosa
Paripurna P. Sugarda
Agus Riswanto
Awan Nurmawan Nuh
M. Dadang K.F.
PT Bank Rakyat Indonesia (Persero) Tbk.
584 Annual Report 2023
Page 146
Corporate
Governance
Frequency and Attendance Rate of The Nomination and Remuneration Committee Meetings
During 2023, the Nomination and Remuneration Committee held 20 meetings. The frequency and level of meeting attendance for each
member of the Nomination and Remuneration Committee is as follows.
Table of Attendance at Nomination and Remuneration Committee Meetings
Nomination and Remuneration Committee Meeting
Attedance Number and Percentage
Name Position
Number of
Number of Meetings Percentage
Attedance
Heri Sunaryadi Chairman 20 20 100%
Rofikoh Rokhim Secretary 20 19 95%
Kartika Wirjoatmodjo Member 20 18 90%
Rabin Indrajad Hattari Member 20 18 90%
Hendrikus Ivo Member 20 20 100%
Dwi Ria Latifa Member 20 19 95%
Nurmaria Sarosa Member 20 20 100%
Paripurna P. Sugarda Member 20 19 95%
Agus Riswanto Member 20 18 90%
Hadiyanto* Member 3 3 100%
Awan Nurmawan Nuh Member 18 17 94%
E.R.A. Taufiq** Member 10 10 100%
M. Dadang K.F.*** Member 10 10 100%
Information:
* Respectfully dismissed at the Annual GMS on March 13, 2023
** Finished the term of office as of July 4, 2023
*** Started the term of office on July 4, 2023
Competency Improvement Program of The Nomination and Remuneration Committee
Types of Training and
Implementation Time
Name Position Competency Development/
and Place
Organizer
Training Materials
Education and/or training can be seen in the Education and/or training section for members of the
Heri Sunaryadi Chairman
Board of Commissioners
Education and/or training can be seen in the Education and/or training section for members of the
Rofikoh Rokhim Secretary
Board of Commissioners
Education and/or training can be seen in the Education and/or training section for members of the
Kartika Wirjoatmodjo Member
Board of Commissioners
Education and/or training can be seen in the Education and/or training section for members of the
Rabin Indrajad Hattari Member
Board of Commissioners
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 585
Page 147
Types of Training and
Implementation Time
Name Position Competency Development/
and Place
Organizer
Training Materials
Education and/or training can be seen in the Education and/or training section for members of the
Hendrikus Ivo Member
Board of Commissioners
Education and/or training can be seen in the Education and/or training section for members of the
Dwi Ria Latifa Member
Board of Commissioners
Education and/or training can be seen in the Education and/or training section for members of the
Nurmaria Sarosa Member
Board of Commissioners
Education and/or training can be seen in the Education and/or training section for members of the
Paripurna P. Sugarda Member
Board of Commissioners
Education and/or training can be seen in the Education and/or training section for members of the
Agus Riswanto Member
Board of Commissioners
Education and/or training can be seen in the Education and/or training section for members of the
Hadiyanto Member
Board of Commissioners
Education and/or training can be seen in the Education and/or training section for members of the
Awan Nurmawan Nuh Member
Board of Commissioners
September 18-22, 2023 /
Executive Education Program - High Columbia Business School &
Columbia Business School -
Impact Leadership BRI Corporate University
New York
BRILiaN Specialis Development
Audit Standard & Quality
Program - Dynamic Internal Audit in May 30 - June 07, 2023 /
Development Division & BRI
M. Dadang K.F. Member Agile Business Environment “Kredit Online
Corporate University
Briguna”
BRILiaN Specialist Development
Audit Standard & Quality
Program - Audit Report Writing Review
March 02 - 03) 2023 / Jakarta Development Division & BRI
Techniques, Agile Audit Process,
Corporate University
Consulting Process
Income of The Nomination and Remuneration 2. Nomination of Candidates for Managers in Subsidiaries or
Committee Company Representatives who are placed in subsidiaries or
Related Parties
Remuneration for committee members who are members of the
No. Date Implementation of Tasks
Board of Commissioners is part of the honorarium given to the
Board of Commissioners and there is no special honorarium for 1 Tuesday, April 4, 2023 Subsidiary Management Nomination
each Committee member. Honorarium for Committee members
2 Tuesday, April 11, 2023 Subsidiary Management Nomination
from independent parties (Non-Commissioners), the amount of
the honorarium is determined by the Board of Commissioners 3 Monday, April 17, 2023 Subsidiary Management Nomination
with a maximum amount of 20% of the Main Director’s salary
4 Tuesday, May 23, 2023 Subsidiary Management Nomination
and no other income is given apart from the honorarium. This is in
accordance with the provisions of the Minister of BUMN Regulation 5 Tuesday, May 30, 2023 Subsidiary Management Nomination
Number PER-3/MBU/03/2023 dated 20 March 2023 concerning 6 Tuesday, August 8, 2023 Subsidiary Management Nomination
Organs and Human Resources of State-Owned Enterprises.
Tuesday, August 15,
7 Subsidiary Management Nomination
2023
Work Program and Implementation of Duties of The
Nomination and Remuneration Committee In 2023 8
Tuesday, September
26, 2023
Subsidiary Management Nomination
The implementation of the Committee’s activities in 2023 is as Tuesday, October 10,
9 Subsidiary Management Nomination
2023
follows:
1. Nomination of Candidates for the Management of the Company Tuesday, October 31,
10 Subsidiary Management Nomination
2023
No. Date Implementation of Tasks
Tuesday, December 12,
11 Subsidiary Management Nomination
2023
1 Tuesday, February 14, 2023 BRI Talent Pool Evaluation
Monday, December 18,
12 Subsidiary Management Nomination
Nominations for BRI 2023
2 Monday, March 13, 2023 Management at the 2023
Annual GMS
Continued BRI Talent Pool
3 Tuesday, March 21, 2023 Evaluation (originating from
Subsidiaries)
PT Bank Rakyat Indonesia (Persero) Tbk.
586 Annual Report 2023
Page 148
Corporate
Governance
3. Review of the Board of Directors and Board of Commissioners an assessment conducted by an independent party and the Board of
Remuneration Policy and Structure Commissioners should provide recommendations for the candidate
for the Company’s management based on BRI’s Top Talent data
No. Date Implementation of Tasks
from an Officer one level below the Board of Directors or the
Proposed Remuneration for
Board of Directors of a Subsidiary Company, which then underwent
1 Tuesday, March 7, 2023 the Board of Commissioners the process. Fit and Proper Test was conducted by the Board of
and Directors with Consultants Commissioners with the direct interview method.
Proposed Remuneration for
2 Tuesday, March 21, 2023 the Board of Commissioners The Nomination and Remuneration Committee considered that the
and Directors with Consultants
current performance measurements for the Board of Commissioners
Discussion of Adjustments to and Directors are adequate. Specifically for Directors, individual
Internal Regulations related
3 Tuesday, August 22, 2023
to Remuneration for Directors performance assessments have been implemented which can measure
and Board of Commissioners the effectiveness of the implementation of the duties of each Director
without prejudice to the fact that there is individual performance of
Wednesday, November 22, Discussion of the 2024
4
2023 Tantiem and LTI Budget Directors that is collegial in nature (influenced by the performance of
other Directors or must be carried out with other Directors).
Tantiem Budget Consultation
5 Thursday, November 23, 2023
with the Ministry of SOEs
In terms of selection criteria and procedures for prospective
officials one level below the Board of Directors, the Nomination and
4. Nomination and Evaluation of Company Officials Remuneration Committee considers that the Board of Directors
has implemented prudent, transparent and accountable systems,
No. Date Implementation of Tasks
criteria and procedures.
Nomination for the Position of
1 Tuesday, July 25, 2023
BRI Corporate Secretary Regarding remuneration, the Company is considered to have
implemented remuneration for the Board of Directors based on the
5. Nomination and Evaluation of Independent Party Committee performance achieved, benchmarks to the industry and peer groups
Members of the Board of Commissioners at both domestic and regional levels and based on a comprehensive
evaluation assisted by competent independent consultants..
No. Date Implementation of Tasks
Likewise, the determination of remuneration for workers as a
Renewal of Committee
whole was applied fairly and motivated workers, while considering
Membership Composition the financial capabilities of the company and the remuneration
1 Tuesday, September 26, 2023
under the Board of
provided in the industry.
Commissioners
Description: Discussions were held at the Board of Commissioners meeting
Succession Planning Policy
In general, the Nomination and Remuneration Committee
carried out activities in order to support the effectiveness of the The succession of the company’s Directors is carried out based
implementation of the duties and obligations of the Board of on the company’s long-term goals. The implementation of
Commissioners in accordance with applicable regulations. In the succession for the Board of Directors considers various aspects
explanation above, details of the KNR Meeting were conveyed including:
which will be held in 2023. The Nomination and Remuneration 1. Integrity
Committee has held 22 (twenty two) meetings including discussing 2. Background in the field of work,
the Performance Evaluation of Directors, Nomination of Candidates 3. Work experience and
for Company Management, Evaluation of Talent Pool, Nomination 4. Leadership.
of Management of Subsidiaries, Review of Policy and Remuneration
Structure for Directors and Board of Commissioners, as well as The principles for implementing Director Succession are based
related to Nomination and Evaluation of Independent Parties for on the principles of good corporate governance so as to ensure
Members of Committees of the Board of Commissioners. business continuity and the company’s long-term goals. BRI has
a talent pool candidate policy to select potential employees
The Remuneration and Nomination Committee assessed that the to occupy leadership positions in the Company and other
system and procedure for selecting and/or replacing members of state-owned companies. Apart from that, the company also
the Board of Commissioners and/or Board of Directors referred periodically evaluates executive officers and subordinate officials
to the applicable regulations and complied with the principles of to become the next successors so that leadership and character
good corporate governance. For example, in terms of selecting a remain suitable and in accordance with the capacity required and
candidate for the Board of Directors, each candidate had to first pass required by the company.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 587
Page 149
The selected candidates are then proposed to the Nomination Duties and Responsibilities of Risk Management
and Remuneration Committee to then undergo the Directors Monitoring Committee
nomination procedure based on POJK No. 33/POJK.04/2014 and
Regulation of the Minister of State-Owned Enterprises Number The Risk Management Monitoring Committee (RMOC) supports
PER-11/MBU/07/2021 of 2021 concerning Requirements, the Board of Commissioners in fulfilling its duties of evaluating
Procedures for Appointment and Dismissal of Members of the and ensuring the Company’s risk management procedures and
Board of Directors of State-Owned Enterprises which have methodologies are adequate. This ensures that the Company’s
been amended by the Regulation of the Minister of State- activities are controlled within acceptable risk limits and remain
Owned Enterprises State Number PER-7/MBU/09/2022 of 2022 profitable.
concerning Amendments to the Regulation of the Minister
of State-Owned Enterprises Number PER-11/MBU/07/2021 The RMOC’s duties and responsibilities are as follow:
concerning Requirements, Procedures for Appointment and 1. Periodically review and analyze risk management policy,
Dismissal of Members of the Board of Directors of State-Owned providing recommendations to the Board of Commissioners
Enterprises for adjusting and improving the risk management framework
and approach.
2. Evaluate and analyze the company’s quarterly risk profile
Risk Management Monitoring Committee report, and provide advice and recommendations to the
Board of Commissioners for necessary enhancements and
The Risk Management Monitoring Committee (RMOC) is one of improvements.
the Committees under the Board of Commissioners whose duties 3. Monitor and evaluate the adequacy of the identification,
and responsibilities are to assist the Board of Commissioners in measurement, monitoring, control, and risk management
carrying out evaluations and ensuring the implementation of risk information system of the Company and provide advice
management in the Company. and recommendations to the Board of Commissioners to
improve the effectiveness and quality of the Company’s risk
Basis Establishing of Risk Management management implementation.
Monitoring Committee 4. Evaluate and analyze the Risk Management Work Unit’s
duties annually and suggest improvements to the Board of
1. OJK Regulation no. 17/POJK.03/2014 dated 18 November Commissioners.
2014 concerning the Implementation of Integrated Risk 5. Evaluate and analyze the implementation of risk control
Management for Financial Conglomerates. for the Company’s fraud at least once per semester.
2. Financial Services Authority Regulation (POJK) Number Provide suggestions and recommendations to the Board
17 of 2023 dated 14 September 2023 concerning of Commissioners to improve the implementation of the
Implementation of Governance for Commercial Banks. Company’s Anti-Fraud Strategy.
3. Minister of State-Owned Enterprises Regulation No. PER-2/ 6. Evaluate and analyze the implementation of the Company’s
MBU/03/2023 dated March 3 2023 concerning Guidelines Anti-Money Laundering and Prevention of Terrorism
for Governance and Significant Corporate Activities of Financing (AML-CFT) Program at least semi-annually and
State-Owned Enterprises. provide suggestions and recommendations to the Board of
4. Minister of State-Owned Enterprises Regulation No. PER- Commissioners to improve the quality of implementation of
3/MBU/03/2023 dated 20 March 2023 concerning Organs the Company’s Anti-Money Laundering Program.
and Human Resources of State-Owned Enterprises. 7. Evaluate and analyze the implementation of risk
5. Articles of Association of PT Bank Rakyat Indonesia management in the use of Information Technology Plans,
(Persero) Tbk. along with the changes. Strategic Information Technology, and Company policies
related to the use of Information Technology, and provide
Risk Management Monitoring Committee Charter advice and recommendations to the Board of Commissioners
regarding the implementation of risk management in the use
The Risk Management Monitoring Committee (RMOC) has the of Technology Information by the Company.
Charter, as outlined in the Decree of the Board of Commissioners 8. Evaluate and analyze the Bank’s Health Level at least
Number 12-KOM/11/2018 dated November 1, 2018 that regulates: semiannually and provide suggestions and recommendations
1. Duties, powers, obligations, and responsibilities. to the Board of Commissioners to maintain the Bank’s
2. Division of labour. Soundness Level.
3. Time and work ethic. 9. Evaluate and analyze documents for providing funds for
4. Committee Meetings. related parties proposed by the Board of Directors, which
5. Organizational structure and implementation of tasks related to require approval from the Board of Commissioners.
The Risk Management Monitoring Committee (RMOC). 10. Provide opinions and recommendations regarding granting
credit above a certain amount that requires consultation
with the Board of Commissioners.
PT Bank Rakyat Indonesia (Persero) Tbk.
588 Annual Report 2023
Page 150
Corporate
Governance
11. Carry out other duties and responsibilities are assigned by 7. Provide opinions and recommendations to the Board
the Board of Commissioners. of Commissioners for the improvement of Anti Money
Laundering and Counter Terrorism Financing Programs
Authority of Risk Management Monitoring implementation quality in the company.
Committee 8. Provide opinions and recommendations to the Board of
Commissioners on risk management practices in the use of
The authority of the Risk Management Monitoring Committee is Information Technology.
as follows: 9. Provide opinions and recommendations to the Board of
1. Obtain relevant information related to duties implementation Commissioners in order to maintain and increase the Bank
from the Company’s internal and or external parties. Soundness Rating.
2. Obtain inputs or recommendations from external parties
related to its duties. Term of Office of the Risk Management
3. Provide opinions and recommendations to the Board of Monitoring Committee
Commissioners for the improvement of risk management in
the Company. The term of office of members of the Risk Management
4. Provide opinions and recommendations to the Board of Monitoring Committee may not be longer than the term of office
Commissioners for the improvement of effectiveness of Risk of the Board of Commissioners as stipulated in the Company’s
Management Unit. Articles of Association and may be re-elected only for the
5. Provide opinions and recommendations to the Board of next 1 (one) period, does not reduce the right of the Board of
Commissioners for the improvement of Compliance Function Commissioners to dismiss at any time.
implementation quality.
6. Provide opinions and recommendations to the Board of
Commissioners for the improvement of Anti-Fraud Strategy
implementation quality.
Structure, Membership and Expertise of The Risk Management Monitoring Committee
Composition of Committee Members for the Period 1 January 2023 – 03 July 2023
Name Position Description Expertise
Rofikoh Rokhim Chairman Vice President Commissioner/ Finance, Economics, Management
Hadiyanto Member Commissioner Law, Economics, Management
Rabin Indrajad Hattari Member Commissioner Statistic, Economics, Management
Dwi Ria Latifa Member Commissioner Law, Social Politics, Regulation
Heri Sunaryadi Member Independent Commissioner Capital Market, Technology, Management
Nurmaria Sarosa Member Independent Commissioner ESG, Logistics, Management
Ridwan Darmawan Ayub Member Independent Commissioner ESG, Logistics, Management
Bintoro Nurcahyo Member Independent Party Accounting, Management
A. Sigid Sudahno Member Independent Party Banking, Management
Composition of Committee Members for the Period 04 July 2023 – 02 October 2023
Name Position Description Expertise
Vice President Commissioner/
Rofikoh Rokhim Chairman Finance, Economics, Management
Independent Commissioner
Rabin Indrajad Hattari Independent Commissioner Finance, Economics Statistic, Economics, Management
Dwi Ria Latifa Member Commissioner Law, Social Politics, Regulation
Heri Sunaryadi Member Independent Commissioner Capital Market, Technology, Management
Nurmaria Sarosa Member Independent Commissioner ESG, Logistics, Management
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 589
Page 151
Name Position Description Expertise
Awan Nurmawan Nuh Member Independent Commissioner Accounting, Audit, Taxation
Bintoro Nurcahyo Member Commissioner Accounting, Management
A. Sigid Sudahno Member Independent Party Banking, Management
Composition of Committee Members for the Period 03 October 2023 - Present
Name Position Description Expertise
Vice President Commissioner/
Rofikoh Rokhim Chairman Finance, Economics, Management
Independent Commissioner
Rabin Indrajad Hattari Member Commissioner Statistic, Economics, Management
Dwi Ria Latifa Member Independent Commissioner Law, Social Politics, Regulation
Heri Sunaryadi Member Independent Commissioner Capital Market, Technology, Management
Nurmaria Sarosa Member Independent Commissioner ESG, Logistics, Management
Awan Nurmawan Nuh Member Commissioner Accounting, Audit, Taxation
A. Sigid Sudahno Member Independent Party Banking, Management
Sandra Chalik Member Independent Party Accounting, Risk Management
Risk Management Monitoring Committee Profile
The profile of the Risk Management Monitoring Committee as of
Heri Sunaryadi
31 December 2023 is as follows
Member of the Risk Management Monitoring Committee/
Independent Commissioner
Rofikoh Rokhim The profile can be seen in the Board of Commissioners section
Chairman of the Risk Management Monitoring Committee/
Vice President Commissioner/ Independent Commissioner The period and term of office have been attached to the period and
term of office of the Board of Commissioners
The profile can be seen in the Board of Commissioners section
The period and term of office have been attached to the period and
term of office of the Board of Commissioners
Nurmaria Sarosa
Member of the Risk Management Monitoring Committee/
Independent Commissioner
Rabin Indrajad Hattari The profile can be seen in the Board of Commissioners section
Member of the Risk Management Monitoring Committee/
Commissioner The period and term of office have been attached to the period and
term of office of the Board of Commissioners
The profile can be seen in the Board of Commissioners section
The period and term of office have been attached to the period and
Awan Nurmawan Nuh
term of office of the Board of Commissioners
Member of the Risk Management Monitoring Committee/
Independent
Dwi Ria Latifa The profile can be seen in the Board of Commissioners section
Member of the Risk Management Monitoring Committee/
Independent Commissioner The period and term of office have been attached to the period and
term of office of the Board of Commissioners
The profile can be seen in the Board of Commissioners section
The period and term of office have been attached to the period and
term of office of the Board of Commissioners
PT Bank Rakyat Indonesia (Persero) Tbk.
590 Annual Report 2023
Page 152
Corporate
Governance
LEGAL BASIS FOR APPOINTMENT
BRI Board of Directors Decree Number: 245-DIR/HCB/03/2020 dated March
31, 2020 concerning Appointment of the Chairman and Members of the Risk
Management Monitoring Committee of PT Bank Rakyat Indonesia (Persero) Tbk
PERIOD OF SERVICE
Period I
WORK EXPERIENCE
• Branch Manager, BRI So’E Timor - South Central (2002 – 2005)
• Senior Account Officer BRI Regional Office Padang (2005 – 2006)
• Head of Credit Risk Policy Division of Credit Administration Division at BRI
Head Office (2007-2013)
A. Sigid Sudahno • Deputy Head of Credit Risk Policy Division Credit Administration Division at BRI
Head Office (2013 – 2017)
Member of the Risk Management
Monitoring Committee/Independent • Head of the General Credit Policy Development Team (KUP) and Credit
Implementation Guidelines (PPK), As a Fixed Time Contract Worker (2O18 –
Indonesian citizen, born in Semarang, in 1961.
2019)
Age 62 years as of December 2023. Domiciled in
Semarang.
• Commissioner at Bringin Sejahtera Makmur Insurance Broker (2018 – 2019)
LENGTH OF SERVICE
March 31, 2020 – present
DOUBLE FUNCTION
None
EDUCATIONAL BACKGROUND
• Bachelor of Economics in Marketing Management, Diponegoro University
Semarang (1987).
• Master of Management Concentration in Marketing Management, Padjadjaran
University Bandung (2000)
CERTIFICATION
• Level 1 Risk Management Certification, BSMR
• Level 2 Risk Management Certification, BSMR
• Level 3 Risk Management Certification, BNSP
• Insurance Broker Professional Degree Certification, APARI
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 591
Page 153
LEGAL BASIS FOR APPOINTMENT
BRI Board of Directors Decree Number: 2349-DIR/HCB/10/2023 dated October
03, 2023 concerning the Appointment of the Chair and Members of the Risk
Management Monitoring Committee of PT Bank Rakyat Indonesia (Persero), Tbk.
PERIOD OF SERVICE
Period I
WORK EXPERIENCE
• Group Head, Risk Management, BRI Jakarta I Regional Office (2008)
• Head of Section, Market Risk Management and Integrated Risk, BRI Head
Office (2008-2012)
• Head of Section, Financial Reports BRI Head Office (2012-2013)
Sandra Chalik • Deputy Head of Division, Financial Policy and Management, BRI Head Office
Member of the Risk Management (2013-2014)
Monitoring Committee/Independent • Head of Division, Risk Management, BRI Head Office (2015-2017)
• Head of Division, Enterprise Risk & Portfolio Management, BRI Head Office
Indonesian citizen, born in Makassar, in 1964.
(2017-2018)
Age 59 years as of January 2023. Domiciled in
Semarang. • Head of Management Accounting & Finance Division BRI Head Office (2018-
2020)
LENGTH OF SERVICE
October 3, 2023 until now
DOUBLE FUNCTION
None
EDUCATIONAL BACKGROUND
• Bachelor of Economics in Accounting, STIE Surabaya – Surabaya (1989)
• MM Masters in Risk Management, University of Indonesia – Jakarta (2003)
CERTIFICATION
• Level 1 Risk Management Certification, BSMR
• Level 2 Risk Management Certification, BSMR
Educational Qualifications and Work Experience Risk Management Monitoring Committee
Table of Educational Qualifications and Work Experience of the Risk Management Monitoring Committee
Name Position Education Work experience
Bachelor of Economics
Bachelor of Political Science
Master of Public Finance Has experience in finance, economics and
Rofikoh Rokhim Chairman
Master of International & Development management
Economics
Doctor of Economics
Bachelor of Law
Hadiyanto Member Master of Law Has experience in finance, supervision and law
Doctor of Law
Bachelor of Economics and Mathematics
Has experience in the fields of statistics,
Rabin Indrajad Hattari Member Master of Management
economics and management
PhD. in Economics,
PT Bank Rakyat Indonesia (Persero) Tbk.
592 Annual Report 2023
Page 154
Corporate
Governance
Name Position Education Work experience
Bachelor of Law
Have experience in law, social politics and
Dwi Ria Latifa Member Lemhanas Alumni
regulations
Master of Science
Has experience in capital markets, technology
Heri Sunaryadi Member Bachelor of Agricultural Technology
and management
Nurmaria Sarosa Member Bachelor of Architecture Has experience in ESG, logistics and management
Bachelor of Economics Has experience in the fields of accounting,
Awan Nurmawan Nuh Member
Master of Business Taxation auditing and taxation
Bachelor of Economics
Bintoro Nurcahyo Member Have experience in accounting and management
Master of Finance
Bachelor of Economics in Marketing Management
A. Sigid Sudahno Member Master of Management Concentration in Has experience in banking and management
Marketing Management
Bachelor of Social Sciences and Political Sciences Have experience in social politics and risk
Ridwan Darmawan Ayub Member
Master of Financial Management management
Bachelor of Accounting Have experience in accounting and risk
Sandra Chalik Member
MM Masters in Risk Management management
Independence of Risk Monitoring Committee
All members of RMOC have no affiliations with the Directors, other Commissioners or controlling shareholders of BRI, not a shareholder
who can influence its abilities to act independently, nor as Commissioner, Director or employees of companies or businesses, which are
affiliated to BRI. The independence requirement of RMOC Members are as follows:
1. Not receiving compensation from the Company and its subsidiaries or affiliates, except wages, salaries and other facilities received
in connection with the duties performed as members of the RMOC;
2. No family or financial relationship with the Board of Directors and Board of Commissioners;.
3. Not holding multiple positions in the Company and other affiliated companies.
4. Not having the duties, responsibilities, and authorities that create a conflict of interest.
5. Not concurrently as a member of the Board of Commissioners, Secretary of the Board of Commissioners, Staff of the Secretary of the
Board of Commissioners and members of the Committee on SOEs or other companies.
Table of Independence of Risk Monitoring Committee
Independence Aspects RR HD RHI DRL HS NS ANN BN SS RDA SC
Has no financial relationship with the Board
√ √ √ √ √ √ √ √ √ √ √
of Commissioners and Board of Directors
Does not have a management relationship
in the company, subsidiary, or affiliated √ √ √ √ √ √ √ √ √ √ √
company
Does not have a family relationship with
the Board of Commissioners, Board of
√ √ √ √ √ √ √ √ √ √ √
Directors, and/or fellow members of the
Risk Monitoring Committee
Description:
RR Rofikoh Rokhim NS Nurmaria Sarosa SC Sandra Chalik
HD Hadiyanto ANN Awan Nurmawan Nuh
RIH Rabin Indrajad Hattari BN Bintoro Nurcahyo
DRL Dwi Ria Latifa SS A. Sigid Sudahno
HS Heri Sunaryadi RDA Ridwan Darmawan Ayub
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 593
Page 155
Risk Management Monitoring Committee
Meeting
Risk Management Monitoring Committee Meeting Policy 8. The meeting may invite the Board of Directors and/or Head
of Division/Executive Officer of the Company to request
1. The meeting shall be held at least once every months or may explanations, presentations, and information related to the
be held at any time when deemed necessary. meeting agenda.
2. The meeting shall be held at the place of domicile of the 9. The decisions of Committee meetings shall be based on
Company or other place as specified by the Committee. consensus deliberations. If deliberation is not reached, the
3. The summons for the meeting must be made by the decision shall be made by majority vote, provided that each
Committee Chair. Summons for Committee Meetings must member of the Committee shall only be entitled to grant 1
be made in writing and delivered or delivered directly to each (one) vote.
Committee member with adequate receipt, or by registered 10. If the agreed and disagreed votes are equal, then the
post or by courier service or by telex, facsimile or electronic chairman of the meeting is entitled to take the decision.
mail (email), WA no later than 5 (five) days before the 11. The chairman of the meeting shall present the conclusions
meeting is held, without taking into account the date of the and decisions at the end of the meeting.
summons and the date of the meeting, or within a shorter 12. The results of Committee meetings shall be set forth in the
time if in urgent circumstances. minutes of meetings and shall be properly documented.
4. The above-mentioned invitation is not required for scheduled 13. Dissenting opinions that occur in Committee meetings shall
meetings based on the decision of the previous meeting. be clearly stated in the minutes of the meeting and the
5. Meeting invitations should include the meeting agenda, reasons for such dissent.
date, time, and meeting place. 14. The Committee minutes of meetings shall be made by
6. Meetings can only be held if attended by at least 51% (fifty a person present at the meeting and appointed by the
one percent) of the total members, including an Independent chairman of the meeting. All Committee members present
Commissioner and an Independent Party. at the meeting shall sign the minutes of meeting.
7. The meeting is chaired by the chairman of the committee and 15. The Committee minutes of meetings are valid evidence of
in the event that the chairman of the committee is absent or decisions taken at the meeting.
unable to attend, the meeting is chaired by a member of the 16. The Committee can make good decisions without holding a
committee who is an independent commissioner. meeting, provided that at least 51% (fifty-one percent) of
the total members, including an Independent Commissioner
and the Independent Party, give their approval in writing.
Risk Management Monitoring Committee Meeting Agenda
Table of Risk Management Monitoring Committee Meeting Agenda
No. Meeting Date Meeting agenda Meeting Participants
1. Rofikoh Rokhim
2. Hadiyanto
3. Rabin Indrajad Hattari
Evaluation of Investment Performance and Realization of BRI
4. Dwi Ria Latifa
1 Tuesday, January 24, 2023 Financial Institution Pension Fund Business Plan Semester II
5. Heri Sunaryadi
2022
6. Nurmaria Sarosa
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Hadiyanto
3. Rabin Indrajad Hattari
Quarter IV Risk Profile, Bank Soundness Level for Semester 4. Dwi Ria Latifa
2 Tuesday, January 24, 2023
II/2022, Anti-Fraud Strategy for Semester II/2022 5. Heri Sunaryadi
6. Nurmaria Sarosa
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
PT Bank Rakyat Indonesia (Persero) Tbk.
594 Annual Report 2023
Page 156
Corporate
Governance
No. Meeting Date Meeting agenda Meeting Participants
1. Rofikoh Rokhim
2. Hadiyanto
3. Rabin Indrajad Hattari
Report on the Compliance Function and Implementation of AML- 4. Dwi Ria Latifa
3 Tuesday, January 31, 2023
CFT Semester II 2022 5. Heri Sunaryadi
6. Nurmaria Sarosa
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
4 Tuesday, February 21, 2023 Product Management Governance. 4. Heri Sunaryadi
5. Nurmaria Sarosa
6. Bintoro Nurcahyo
7. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Hadiyanto
3. Rabin Indrajad Hattari
4. Dwi Ria Latifa
5 Tuesday, February 21, 2023 Complaint Handling Evaluation
5. Heri Sunaryadi
6. Nurmaria Sarosa
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Hadiyanto
3. Rabin Indrajad Hattari
Request for Approval of Changes to the Anti-Money Laundering
4. Dwi Ria Latifa
6 Tuesday, February 28, 2023 and Counter Terrorism Financing Prevention Program
5. Heri Sunaryadi
Implementation Policy.
6. Nurmaria Sarosa
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Hadiyanto
3. Rabin Indrajad Hattari
Application for Approval of Changes to the 2023 BRI Pension 4. Dwi Ria Latifa
7 Tuesday, March 7, 2023
Fund Pension Fund Regulations (PDP). 5. Heri Sunaryadi
6. Nurmaria Sarosa
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Hadiyanto
3. Rabin Indrajad Hattari
4. Dwi Ria Latifa
8 Tuesday, March 21, 2023 Trajectory Loan At Risk (LaR) Per Segment
5. Heri Sunaryadi
6. Nurmaria Sarosa
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
9 Tuesday, March 28, 2023 Loans Consultation 4. Heri Sunaryadi
5. Nurmaria Sarosa
6. Bintoro Nurcahyo
7. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
Request for Approval of Provision of Funds to Related Parties on
10 Tuesday, March 28, 2023 4. Nurmaria Sarosa
behalf of PT PNM
5. Awan Nurmawan Nuh
6. Bintoro Nurcahyo
7. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
11 Tuesday, March 28, 2023 Liquidity Risk Management and Balance Sheet Management 4. Nurmaria Saraosa
5. Awan Nurmawan Nuh
6. Bintoro Nurcahyo
7. A. Sigid Sudahno
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 595
Page 157
No. Meeting Date Meeting agenda Meeting Participants
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
KPEI Capital Inclusion Plan in the Context of Central
12 Tuesday, May 2, 2023 4. Nurmaria Saraosa
Counterparty (CPP) Exchange Interest Rate (SBNT) Development
5. Awan Nurmawan Nuh
6. Bintoro Nurcahyo
7. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
4. Heri Sunaryadi
13 Tuesday, May 2, 2023 Loans Consultation
5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
Update on the Development of Restructuring and Credit Exposure 4. Heri Sunaryadi
14 Tuesday, May 9, 2023
of PT Waskita Karya Group. 5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
4. Heri Sunaryadi
15 Tuesday, May 9, 2023 Risk Profile for First Quarter 2022
5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
4. Heri Sunaryadi
16 Tuesday, May 23, 2023 Risk Profile for First Quarter 2023
5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
4. Heri Sunaryadi
17 Tuesday, June 6, 2023 Consumer Segment Business Development
5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
4. Heri Sunaryadi
18 Tuesday, June 6, 2023 Loans Consultation
5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
4. Heri Sunaryadi
19 Tuesday, June 20, 2023 Loans Consultation
5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
Threshold proposal from PT Pegadaian and PT Permodalan 4. Heri Sunaryadi
20 Tuesday, June 20, 2023
Nasional Madani. 5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
PT Bank Rakyat Indonesia (Persero) Tbk.
596 Annual Report 2023
Page 158
Corporate
Governance
No. Meeting Date Meeting agenda Meeting Participants
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
4. Heri Sunaryadi
21 Tuesday, July 18, 2023 Overseas Work Unit (UKLN) Performance Update.
5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
4. Heri Sunaryadi
22 Tuesday, July 18, 2023 Securities Portfolio Performance Update
5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
Risk Profile, Bank BRI Health Level for Semester I 2023, and BRI 4. Heri Sunaryadi
23 Tuesday, July 18, 2023
Anti-Fraud Strategy for Semester I 2023. 5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
Realization of Financial Institution Pension Fund Business Plan 4. Heri Sunaryadi
24 Tuesday, July 25, 2023
Semester I 2023 5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
4. Heri Sunaryadi
25 Tuesday, July 25, 2023 Loans Consultation
5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
4. Heri Sunaryadi
26 Tuesday, July 25, 2023 Loans Consultation
5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
4. Heri Sunaryadi
27 Tuesday, August 1, 2023 Liquidity Management Review
5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Dwi Ria Latifa
3. Heri Sunaryadi
Implementation of the Anti-Money Laundering and Prevention of
28 Tuesday, August 1, 2023 4. Nurmaria Sarosa
Terrorism Financing Program Semester I 2023.
5. Awan Nurmawan Nuh
6. Bintoro Nurcahyo
7. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Dwi Ria Latifa
3. Heri Sunaryadi
29 Tuesday, August 8, 2023 Loans Consultation 4. Nurmaria Sarosa
5. Awan Nurmawan Nuh
6. Bintoro Nurcahyo
7. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Dwi Ria Latifa
3. Heri Sunaryadi
30 Tuesday, August 8, 2023 ESG Implementation Update. 4. Nurmaria Sarosa
5. Awan Nurmawan Nuh
6. Bintoro Nurcahyo
7. A. Sigid Sudahno
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 597
Page 159
No. Meeting Date Meeting agenda Meeting Participants
1. Rofikoh Rokhim
2. Dwi Ria Latifa
3. Heri Sunaryadi
Update on Wholesale and Institutional Segment Business
31 Tuesday, August 15, 2023 4. Nurmaria Sarosa
Development.
5. Awan Nurmawan Nuh
6. Bintoro Nurcahyo
7. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
4. Heri Sunaryadi
32 Tuesday, August 22, 2023 Loans Consultation
5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
Tuesday, September 19, 4. Heri Sunaryadi
33 Loans Consultation
2023 5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
Tuesday, September 19, 4. Heri Sunaryadi
34 Loans Consultation
2023 5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
Tuesday, September 26, Immovable Fixed Asset Management (ATTB) - BRI Abandoned 4. Heri Sunaryadi
35
2023 Assets 5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
Tuesday, September 26, 4. Heri Sunaryadi
36 Corporate Credit Portfolio and High Risk Debtors.
2023 5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
4. Heri Sunaryadi
37 Tuesday, October 10, 2023 Legal Risk Identification and Management.
5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. Bintoro Nurcahyo
8. A. Sigid Sudahno
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
4. Heri Sunaryadi
38 Tuesday, October 24, 2023 Risk Profile for Quarter III 2023
5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. A. Sigid Sudahno
8. Sandra Chalik
1. Rofikoh Rokhim
2. Dwi Ria Latifa
3. Heri Sunaryadi
Tuesday, November 21, BRI Risk Appetite Statement (RAS) for 2024 and BRI Recovery
39 4. Nurmaria Sarosa
2023 Plan for 2023-2024.
5. Awan Nurmawan Nuh
6. A. Sigid Sudahno
7. Sandra Chalik
PT Bank Rakyat Indonesia (Persero) Tbk.
598 Annual Report 2023
Page 160
Corporate
Governance
No. Meeting Date Meeting agenda Meeting Participants
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Heri Sunaryadi
Tuesday, November 28,
40 Credit Portfolio Update and Outlook 2023-2024 4. Nurmaria Sarosa
2023
5. Awan Nurmawan Nuh
6. A. Sigid Sudahno
7. Sandra Chalik
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
Tuesday, November 28, Approval for the Realization of Financial Institution Pension Fund 4. Heri Sunaryadi
41
2023 Business Plan Semester I 2023 5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. A. Sigid Sudahno
8. Sandra Chalik
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
4. Heri Sunaryadi
42 Tuesday, December 5, 2023 Loans Consultation
5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. A. Sigid Sudahno
8. Sandra Chalik
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
Provision of funds to related parties on behalf of Danareksa 4. Heri Sunaryadi
43 Tuesday, December 5 ,2023
Sekuritas 5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. A. Sigid Sudahno
8. Sandra Chalik
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Heri Sunaryadi
Tuesday, December 12, 4. Dwi Ria Latifa
44 Loans Consultation
2023 5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. A. Sigid Sudahno
8. Sandra Chalik
1. Rofikoh Rokhim
2. Rabin Indrajad Hattari
3. Dwi Ria Latifa
4. Heri Sunaryadi
45 Selasa, 12 Desember 2023 Konsultasi Kredit
5. Nurmaria Sarosa
6. Awan Nurmawan Nuh
7. A. Sigid Sudahno
8. Sandra Chalik
Frequency and Attendance Rate of Risk Management Monitoring Committee Meetings
During 2023, the Risk Management Monitoring Committee held 45 (forty-five) meetings. The frequency and level of attendance of each
Committee member are as follows
Table of Attendance Rate of Risk Management Monitoring Committee Meetings
Risk Management Monitoring Committee Meeting
Name Position Attedance Number and Percentage
Number of Meetings Number of Attedance Percentage
Rofikoh Rokhim Chairman 45 45 100%
Hadiyanto Member 8 7 88%
Rabin Indrajad Hattari Member 45 40 89%
Dwi Ria Latifa Member 45 43 96%
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 599
Page 161
Risk Management Monitoring Committee Meeting
Name Position Attedance Number and Percentage
Number of Meetings Number of Attedance Percentage
Heri Sunaryadi Member 45 42 93%
Nurmaria Sarosa Member 45 45 100%
Awan Nurmawan Nuh Member 36 34 94%
Bintoro Nurcahyo Member 37 37 100%
A. Sigid Sudahno Member 45 44 98%
Sandra Chalik Member 8 7 88%
Risk Management Monitoring Committee Competence Improvement Program
The RMOC members have competencies in their respective fields with a minimum of five years’ experience in the economic, financial
and/ or banking fields; or a minimum of two years in risk management in the financial and/or banking sector. The professional background
of the members is quite diverse, which includes experience in strategic management, risk management, banking, finance and accounting
thereby ensure the quality of recommendations and opinions for improvements to the Board of Commissioners.
Types of Training and
Time and Place
Name Position Development Materials
Implementation
Organizer
Competence/Training
Education and/or Training can be seen in the Education and/or training section for members of the
Rofikoh Rokhim Chairman
Board of Commissioners
Education and/or Training can be seen in the Education and/or training section for members of the
Hadiyanto Member
Board of Commissioners
Education and/or Training can be seen in the Education and/or training section for members of the
Rabin Indrajad Hattari Member
Board of Commissioners
Education and/or Training can be seen in the Education and/or training section for members of the
Dwi Ria Latifa Member
Board of Commissioners
Education and/or Training can be seen in the Education and/or training section for members of the
Heri Sunaryadi Member
Board of Commissioners
Education and/or Training can be seen in the Education and/or training section for members of the
Nurmaria Sarosa Member
Board of Commissioners
Education and/or Training can be seen in the Education and/or training section for members of the
Awan Nurmawan Nuh Member
Board of Commissioners
Training:
IIA Indonesia National Conference:
Staying Relevant
1. Internal Audit and Risk Management
Roles in ESG
Jakarta, September 14, 2023 IIA Indonesia
2. BCA Sustainability Practices
3. Elevating corporate sustainability:
The Strategic imperative, of
internal auditor in enhancing ESG
perfirmance
BSE GRS Masterclass 2023 -
Bintoro Nurcahyo Member
Socialization of ranking of SOEs & SOEs Jakarta, September 27, 2023 BUMN School of Excellence
Subsidiaries by Pefindo
ESG for Boards - Governance of ESG Jakarta, October 5, 2023 BUMN School of Excellence
GRC Integrated Information for
Jakarta, October 25, 2023 BUMN School of Excellence
Supervisionary Board
CG Methodology and Environmental
Jakarta, December 29, 2023 BUMN School of Excellence
and Social Management Systems
Refreshing Risk Management Level 6,
Jakarta, 29 Desember 2023 BARa Risk Forum - LPPI
LPPI, December 2023
PT Bank Rakyat Indonesia (Persero) Tbk.
600 Annual Report 2023
Page 162
Corporate
Governance
Types of Training and
Time and Place
Name Position Development Materials
Implementation
Organizer
Competence/Training
Training:
IIA Indonesia National Conference:
Staying Relevant
1. Internal Audit and Risk Management
Roles in ESG
Batam, August 30-31, 2023 IIA Indonesia
2. BCA Sustainability Practices
3. Elevating corporate sustainability:
A. Sigid Sudahno Member The Strategic imperative, of
internal auditor in enhancing ESG
perfirmance
BSE GRS Masterclass 2023 -
Socialization of ranking of SOEs & SOEs Jakarta, Septem-ber14, 2023 BUMN School of Excellence
Subsidiaries by Pefindo
ESG for Boards - Governance of ESG Jakarta, September 27, 2023 BUMN School of Excellence
GRC Integrated Information for
Jakarta, October 05, 2023 BUMN School of Excellence
Supervisionary Board
CG Methodology and Environmental
Jakarta, October 25, 2023 BUMN School of Excellence
and Social Management Systems
Training:
IIA Indonesia National Conference:
Staying Relevant
1. Internal Audit and Risk Management
Roles in ESG
Batam, August 30-31, 2023 IIA Indonesia
2. BCA Sustainability Practices
3. Elevating corporate sustainability:
The Strategic imperative, of internal
audi-tor in enhancing ESG per-
firmance
Sandra Chalik Member
BSE GRS Masterclass 2023 -
Socialization of ranking of SOEs & SOEs Jakarta, Septem-ber14, 2023 BUMN School of Excellence
Subsidiaries by Pefindo
ESG for Boards - Governance of ESG Jakarta, September 27, 2023 BUMN School of Excellence
GRC Integrated Information for
Jakarta, October 05, 2023 BUMN School of Excellence
Supervisionary Board
CG Methodology and Environmental
Jakarta, October 25, 2023 BUMN School of Excellence
and Social Management Systems
Risk Monitoring Committee Income
The compensation for committee members who are also members of the Board of Commissioners is included in the honorarium provided
to the Board of Commissioners as a whole. There is no separate honorarium for individual committee members. The amount of honorarium
for committee members, who are independent parties (non-commissioners), is determined by the Board of Commissioners and cannot
exceed 20% of the Main Director’s salary. Apart from the honorarium, no other income is given to committee members. These guidelines
are in accordance with the BUMN Ministerial Regulation Number PER-3/MBU/03/2023, dated 20 March 2023, which outlines the rules
for the organs and human resources of state-owned enterprises.
Work Program and Duties Implementation of The Risk Management Monitoring Committee In 2023
Duties and responsibilities Implementation
No
Scope Activity Implementation Agenda
Approval of Risk
Response to General Operational
1 Management Policies and Response to General Operational Policy January 25, 2023
Policy
Other Policies
Update on changes to the AML CFT Approval of Changes to the AML CFT
March 07, 2023
implementation policy Implementation Policy
Review and Update of General Financial and General Financial and Accounting
March 07, 2023
Accounting Policies Policy Response
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 601
Page 163
Duties and responsibilities Implementation
No
Scope Activity Implementation Agenda
Review and Update General Policy on Funds and General Policy Response Funds and
September 29, 2023
Services Services
Review and Update on General Policy on BRI General Policy Response to BRI
October 17, 2023
Collaboration with Partner Collaboration with Partner
Review and Update on General Policy on BRI Approval of BRI's General
November 21, 2023
Collaboration with Partner Collaboration Policy with Partners
Update on Changes to the AML CFT - PFWMD Approval of Changes to AML CFT -
November 28, 2023
Policy PFWMD Policy
2 BOC approval to be Bank Business Plan Approval Report 2024-2026 November 28, 2023 Bank Business Plan 2024-2026
submitted to OJK/LPS/ Approval Report on Approval of the 2024 Sustainable Finance Action Plan
KBUMN November 28, 2023
Sustainable Financial Action Plan 2024
Risk Appetite Statement (RAS) Adjustment
November 28, 2023 Risk Appetite Statement (RAS)
Approval Report
Approval of the 2024 DPLK Business
Business Plan Approval Report DPLK 2024 November 29, 2023
Plan
Review and Evaluation of
3 Risk Profile Report Quarter IV 2022 January 24, 2023 Risk Profile for Quarter IV 2022
Risk Profile
Risk Profile Report Quarter I of 2023 May 09, 2023 Risk Profile for Quarter I 2023
Risk Profile Report Quarter II of 2023 August 21, 2023 Risk Profile for Quarter II 2023
Risk Profile Report Quarter III 2023 November 21, 2023 Risk Profile for Quarter III 2023
Review and Evaluation of Bank Soundness Level Assessment Report for Evaluation of Bank Soundness Level
4 January 24, 2023
Bank Soundness Level Semester II 2022 for Semester II 2022
Bank Soundness Level Assessment Report for Evaluation of Bank Soundness Level
August 21, 2023
Semester I 2023 in Semester I of 2023
Evaluation of the Evaluation of the Implementation
Anti-Fraud Strategy Implementation Report
5 Implementation of Anti- January 24, 2023 of the Anti-Fraud Strategy for
Semester II 2022
Fraud Strategies Semester II 2022
Evaluation of the Implementation
Anti-Fraud Strategy Implementation Report
August 28, 2023 of the Anti-Fraud Strategy for
Semester I 2023
Semester I 2023
6 Review and Evaluation of Evaluation of the Implementation
Anti-Money Laundering (AML) - Counter
the Implementation of the of the Anti-Money Laundering (AML)
of Terrorism Financing (CFT) Program February 07, 2023
Anti-Money Laundering Program - Counter of Terrorism
Implementation Report Semester II 2022
(AML) - Counter of Financing (CFT) Semester II 2022
Terrorism Financing (CFT)
Evaluation of the Implementation
Program Anti-Money Laundering (AML) - Counter
of the Anti-Money Laundering (AML)
of Terrorism Financing (CFT) Program August 28, 2023
Program - Counter of Terrorism
Implementation Report Semester I 2023
Financing (CFT) Semester I 2023
Review and Evaluation of Compliance Function Implementation Report Evaluation of Compliance Function
7 February 07, 2023
Compliance Functions Semester II 2022 Semester II 2022
Compliance Function Implementation Report Evaluation of Compliance Function
November 21, 2023
Semester II 2023 Semester I 2023
Evaluation and Approval of
8 Approval of Corporate Action Proposals January 11, 2023 Share Buyback Plan 2023
Corporate Actions
February 20, 2023 Share Buyback Plan 2023
Report on the Implementation of Risk Evaluation of Complaint Handling
Discussion and Review of
9 Management and Implementation of Corporate January 25, 2023 and Strategy for Strengthening
Thematic Agenda
Governance Operational Services
February 21, 2023 Product Management
Liquidity Management and Treasury
May 05, 2023
Balance Sheets Structure
Review of Risk Management and IT
June 20, 2023
Resilience
Overseas Work Unit Performance
July 28, 2023
Update
June 27, 2023 Consumer Business Development
Securities Portfolio Performance
August 2, 2023
Update
PT Bank Rakyat Indonesia (Persero) Tbk.
602 Annual Report 2023
Page 164
Corporate
Governance
Duties and responsibilities Implementation
No
Scope Activity Implementation Agenda
Liquidity Risk Profile and Balance
August 28, 2023
Sheet Management
Update on developments in
September 4, 2023 the wholesale and institutional
segments
August 23, 2023 ESG Implementation Update
"Management of
October 3, 2023 Immovable Assets (ATTB) –
Abandoned Assets"
Legal Risk Identification and
October 4, 2023
Management
Update on Corporate Portfolio and
October 17, 2023
High Risk Debtors
"Risk Identification and
October 31, 2023 Management in
The field of law"
Usulan Threshold di PT Pegadaian
June 27, 2023
dan PT Permodalan Nasional Madani
April 14, 2023 Trajectory LAS per Segment
Update on Loan Restructuring and
May 15, 2023
Exposure
Update on the Development of
September 4, 2023 Whole Sale and Institutional
Business Segments
Update on Corporate Portfolio and
June 06, 2023
High Risk Debtors
Review and Evaluation of
Credit Portfolio Update and Outlook
10 Credit Development and November 28, 2023
2023-2024
Restructuring
11 Credit Consultation - Credit Consultation with the Credit February 14, 2023 Credit Consultation (14 February 2023)
Directors to the Board of Consultation Meeting Forum
April 4, 2023 Credit Consultation (4 April 2023)
Commissioners - Credit Consultation Without a Credit
Consultation Meeting Forum May 23, 2023 Credit Consultation (23 May 2023)
June 27, 2023 Credit Consultation (27 June 2023)
June 27, 2023 Credit Consultation (27 June 2023)
August 2, 2023 Credit Consultation (2 August 2023)
August 5, 2023 Credit Consultation (5 August 2023
August 15, 2023 Credit Consultation (15 August 2023)
August 15, 2023 Credit Consultation (15 August 2023)
August 24, 2023 Credit Consultation (24 August 2023)
August 24, 2023 Credit Consultation (24 August 2023)
Provision of Funds and Capital
Approval of Providing April 5, 2023 Participation in PT Permodalan
Proposal for facilities to Provision of Funds for Nasional Madani
12 Fund Provision Facilities to
Subsidiary Companies/Related Parties
Related Parties Capital participation in PT Kliring
May 30, 2023
Penjaminan Efek Indonesia (KPEI)
13 Performance Evaluation Evaluation of the Realization of
BRI DPLK Business Plan Realization Report
and Implementation of January 25, 2023 BRI DPLK Business Plan Semester
Semester II 2022
DPLK Governance II 2022
Report and Approval on the Realization of DPLK Approval for the Realization of DPLK
July 28, 2023
Business Plan Semester I 2023 Business Plan Semester I 2023
Report and Approval of the 2024 DPLK Business Approval of the 2024 DPLK Business
November 21, 2023
Plan Plan
Evaluation and Approval of Report and Approval of Changes to BRI Pension Founder's Statement on Changes to
14 March 7, 2023
BRI Pension Funds Fund Regulations BRI Pension Fund Regulations
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 603
Page 165
Integrated Governance Committee governance in accordance with GCG principles in the Company’s
financial conglomerate.
The Integrated Governance Committee (IGC) is one of the
committees that assists the Board of Commissioners and has The contents of the Integrated Governance Committee Charter
the duties and responsibilities in evaluating and ensuring that include:
the implementation of governance is in accordance with the Introduction
principles of GCG in the Company’s financial conglomerates. Chapter I General Definition
Legal basis
Legal Basis of Integrated Governance Committee Work Guidelines and Rules
Goals, Duties and Responsibilities, Obligations,
Prohibitions and Authorities
1. Financial Services Authority Regulation Number 18/ Organization
POJK.03/2014 dated 18 November 2014 concerning the - Goal
- Duties and Responsibilities
Implementation of Integrated Governance for Financial - Authority
Chapter II
Conglomerates and - Work ethics
- Organization
2. Financial Services Authority Regulation Number 17/
- Work Ethics
POJK.03/2014 dated 19 November 2014 concerning - Working Time
Implementation of Integrated Risk Management for Financial - Meeting
- Reports
Conglomerates - Correspondence Mechanism
3. Financial Services Authority Regulation no. 33/POJK.4/2014
Chapter III Closing
dated 8 December 2014 concerning Directors and Board of
Commissioners of Issuers or Public Companies
4. Financial Services Authority Regulation (POJK) Number 17 of Appointment and Termination
2023 dated 14 September 2023 concerning Implementation
of Governance for Commercial Banks. The Integrated Governance Committee is responsible to the
5. OJK Circular Letter Number 014/SEOJK.03/2015 concerning Board of Commissioners. The Integrated Governance Committee
the Implementation of Integrated Risk Management for is appointed and dismissed by the Board of Commissioners. The
Financial Conglomerates. appointment of the Integrated Governance Committee is stated
6. OJK Circular Letter Number 15/SEOJK.03/2015 concerning in Decree Nokep: 11-KOM/BRI/10/2023 dated 03 October 2023
the Implementation of Integrated Governance for Financial concerning the Membership Composition of the Integrated
Conglomerates. Governance Committee of PT Bank Rakyat Indonesia (Persero) Tbk.
7. OJK Circular Letter Number 13/SEOJK.03/2017 dated 17
March 2017 concerning Implementation of Governance for Duties and Responsibilities of Integrated
Commercial Banks. Governance Committee
8. Minister of State-Owned Enterprises Regulation No. PER-2/
MBU/03/2023 dated March 3 2023 concerning Guidelines The Committee is tasked with assisting the Board of
for Governance and Significant Corporate Activities of State- Commissioners in carrying out its supervisory duties with regard
Owned Enterprises. to:
9. Minister of State-Owned Enterprises Regulation No. PER-3/ 1. Oversee the implementation of Integrated Governance in
MBU/03/2023 dated 20 March 2023 concerning Organs and subsidiaries so that it is in line with the risk management policies
Human Resources of State-Owned Enterprises. of the Main Entity and the Integrated Governance Guidelines.
10. Articles of Association of PT. Bank Rakyat Indonesia (Persero) 2. Supervise the implementation of the duties and responsibilities
Tbk. along with its changes. of the Main Entity Directors and provide direction or advice
to the Main Entity Directors regarding the implementation of
Integrated Governance Committee Charter Integrated Governance Policies and Guidelines.
3. Evaluate Integrated Governance Policies and Guidelines and
The Integrated Governance Committee has a Integrated direct them for improvement.
Governance Committee Charter which was ratified through BRI 4. Evaluate the implementation of the Subsidiary’s Internal Audit
Board of Commissioners Decree Number 04-KOM/BRI/01/2023 so that it is in line with the Main Entity’s Internal Audit Policy.
dated January 31 2023. The Integrated Governance Committee 5. Carry out supervision over the implementation of other
Charter is a reference for Integrated Governance in carrying out its Integrated Governance functions in accordance with the
duties effectively. The Integrated Governance Committee Charter provisions of laws and regulations, the articles of association
is a guideline and work rules for the Integrated Governance and/or decisions of the General Meeting of Shareholders/
Committee in carrying out its duties to assist the Board of Capital Owners.
Commissioners in actively supervising the implementation of
PT Bank Rakyat Indonesia (Persero) Tbk.
604 Annual Report 2023
Page 166
Corporate
Governance
6. Provide strategic input to the Board of Commissioners of the Board of Commissioners as regulated in the Company’s Articles
Main Entity to be submitted to the Board of Directors of the of Association and can only be re-elected for 1 (one) subsequent
Main Entity regarding the implementation and improvement of period, without prejudice to the Board of Commissioners’ right to
the Integrated Governance Policy. dismiss them at any time.
7. Submit the evaluation results of the Integrated Governance
Implementation Assessment Report (Self Assessment) every Governance Committee Structure, Membership
semester to the Directors of the Main Entity. and Expertise Integrated Manage
Authority of Integrated Governance Committee The Committee is under the coordination of main entity Board
of Commissioners and structurally responsible to the Main Entity
The Board of Commissioners grants authority to the Committee Board of Commissioners. The Committee is led by Independent
within the scope of the Committee’s responsibilities to: Commissioner that serves as Chairman in one of BRI committees.
1. Obtain relevant information related to the implementation To carry out daily tasks, the Committee could be assisted by the
of their duties from internal and external parties of the Staff and/or Secretary of the Integrated Governance Committee,
Company. who may come from the Bank’s internal and external circles..
2. Provide opinions and recommendations to the Board of
Commissioners of the Main Entity in order to improve Committee Memberships
the internal control function, compliance function and 1. Committee members consist of at least one Commissioner
implementation of integrated risk management. from each member of the BRI financial conglomerate, an
3. Obtain input regarding the implementation of governance independent party and a member of the Sharia Supervisory
at least including internal control and implementation Board.
of compliance functions from members of the financial 2. Members of the Committee shall at least consist of:
conglomerate through discussion forums and/or or meetings a. An Independent Commissioner from the Main Entity as
at the technical level. chairman concurrently a member;
4. Communicate with related work units in the Main Entity b. Independent Commissioner of each member of the BRI
for information/clarification related to the Main Entity’s Financial Conglomerate as a member;
operations and with units that handle Subsidiaries in the Main c. An Independent Party who has expertise according to the
Entity for information/clarification related to the Subsidiary needs of the Integrated Governance Committee;
Entity. d. Member of the Sharia Supervisory Board of BRI Syariah as
5. Obtain input or suggestions from parties outside the a member;
Company related to their duties. e. The number and composition of Independent
6. Carry out other authorities granted by the Board of Commissioners who were members of the Integrated
Commissioners as long as they do not conflict with the Governance Committee are adjusted to the needs of
provisions. the Financial Conglomerate and the efficiency and
effectiveness of the implementation of the duties of
Integrated Governance Committee Term of Office the Integrated Governance Committee by considering at
least the representation of each financial services sector.
The term of office of members of the Integrated Governance
Committee may not be longer than the term of office of the
Composition of Committee Members for the Period 1 January 2023 – 15 February 2023
Name Position Description Expertise
Wakil Komisaris Utama/ Komisaris
Rofikoh Rokhim Chairman Finance, Economics, Management
Independen BRI
Kartika Wirjoatmodjo Member Komisaris Utama BRI Banking, Finance, Risk Management
Hadiyanto Member Komisaris BRI Law, Economics, Management
Hendrikus Ivo Member Komisaris Independen BRI Law, Banking, Audit
Dwi Ria Latifa Member Komisaris Independen BRI Law, Social Politics, Regulation
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 605
Page 167
Name Position Description Expertise
Heri Sunaryadi Member Komisaris Independen BRI Capital Market, Technology, Management
Paripurna P Sugarda Member Komisaris Independen BRI Law, Social Politics, Management
Suindiyo Member Pihak Independen BRI Banking, Management
Duma Riana Hutapea Member Pihak Independen BRI Accounting, Regulation
Tedi Nurhikmat Member Pihak Independen BRI Banking, Finance
Komisaris Independen Bank Raya
Eko B Supriyanto Member Economics, Management
Indonesia
Soegeng Hernowo Member BRI Asuransi Indonesia Economics, Management
Anggota Dewan Pengawas Syariah BRI
Abdul Ghoni Member Sharia, Management
Asuransi Indonesia
Komisaris Independen Asuransi BRI
Premita Fifi Widhiawati Member Law, Management
Life
Anggota Dewan Pengawas Asuransi
Mohammad Hidayat Member Law, Sharia
BRI Life
Komisaris Independen BRI Danareksa
Sumihar Manullang Member Accounting, Management
Sekuritas
Komisaris Independen BRI
Sumantri Suwarno Member Economics, Management
Multifinance Indonesia
Komisaris Independen BRI Ventura
Omar Arip Tirta Member Scientific Computing, Management
Investama
Yudi Priambodo Purnomo Sidi Member Komisaris Independen Pegadaian Economics, Management
Ketua Dewan Pengawas Syariah
Muhammad Cholil Nafis Member Sharia, Management
Pegadaian
Komisaris Independen Permodalan
Meidyah Indreswari Member Accounting, Management
Nasional Madani
Composition of Committee Members for the Period 15 February 2023 - 14 March 2023
Name Position Description Expertise
BRI Deputy Main Commissioner/Independent
Rofikoh Rokhim Chairman Finance, Economics, Management
Commissioner
Kartika Wirjoatmodjo Member BRI Main Commissioner Banking, Finance, Risk Management
Hadiyanto Member BRI commissioner Law, Economics, Management
Hendrikus Ivo Member BRI Independent Commissioner Law, Banking, Audit
Dwi Ria Latifa Member BRI Independent Commissioner Law, Social Politics, Regulation
Capital Market, Technology,
Heri Sunaryadi Member BRI Independent Commissioner
Management
Paripurna P Sugarda Member BRI Independent Commissioner Law, Social Politics, Management
Suindiyo Member BRI Independent Party Banking, Management
Duma Riana Hutapea Member BRI Independent Party Accounting, Regulation
Tedi Nurhikmat Member BRI Independent Party Banking, Risk Management
Eko B Supriyanto Member Independent Commissioner of Bank Raya Indonesia Economics, Management
Soegeng Hernowo Member BRI Insurance Indonesia Economics, Management
Member of BRI Asuransi Indonesia Sharia
Abdul Ghoni Member Sharia, Management
Supervisory Board
Premita Fifi Widhiawati Member BRI Life Insurance Independent Commissioner Law, Management
Mohammad Hidayat Member Member of the BRI Life Insurance Supervisory Board Law, Sharia
Sumihar Manullang Member BRI Danareksa Sekuritas Independent Commissioner Accounting, Management
BRI Multifinance Indonesia Independent
Sumantri Suwarno Member Economics, Management
Commissioner
PT Bank Rakyat Indonesia (Persero) Tbk.
606 Annual Report 2023
Page 168
Corporate
Governance
Name Position Description Expertise
Omar Arip Tirta Member BRI Ventura Investama Independent Commissioner Scientific Computing, Management
Yudi Priambodo Purnomo Sidi Member Independent Commissioner of Pegadaian Economics, Management
Muhammad Cholil Nafis Member Chairman of the Pegadaian Sharia Supervisory Board Sharia, Management
Independent Commissioner of Madani National
Meidyah Indreswari Member Accounting, Management
Capital
Independent Commissioner of PT Danareksa
Kahlil Rowter Member Economics, Management
Investment Management
Composition of Committee Members for the Period 14 March 2023 – 04 July 2023
Name Position Description Expertise
BRI Deputy Main Commissioner/Independent Finance, Economics,
Rofikoh Rokhim Chairman
Commissioner Management
Banking, Finance, Risk
Kartika Wirjoatmodjo Member BRI Main Commissioner
Management
Hendrikus Ivo Member BRI commissioner Law, Banking, Audit
Law, Social Politics,
Dwi Ria Latifa Member BRI Independent Commissioner
Regulation
Capital Market, Technology,
Heri Sunaryadi Member BRI Independent Commissioner
Management
Law, Social Politics,
Paripurna P Sugarda Member BRI Independent Commissioner
Management
Awan Nurmawan Nuh Member BRI Independent Commissioner Banking, Management
Duma Riana Hutapea Member BRI Independent Party Accounting, Regulation
Tedi Nurhikmat Member BRI Independent Party Banking, Risk Management
Sandra Chalik Member Independent Commissioner of Bank Raya Indonesia Economics, Management
Eko B Supriyanto Member BRI Insurance Indonesia Economics, Management
Member of BRI Asuransi Indonesia Sharia Supervisory
Soegeng Hernowo Member Sharia, Management
Board
Abdul Ghoni Member BRI Life Insurance Independent Commissioner Law, Management
Premita Fifi Widhiawati Member Member of the BRI Life Insurance Supervisory Board Law, Sharia
Mohammad Hidayat Member BRI Danareksa Sekuritas Independent Commissioner Accounting, Management
Sumihar Manullang Member BRI Multifinance Indonesia Independent Commissioner Economics, Management
Scientific Computing,
Sumantri Suwarno Member BRI Ventura Investama Independent Commissioner
Management
Omar Arip Tirta Member Independent Commissioner of Pegadaian Economics, Management
Yudi Priambodo Purnomo Sidi Member Chairman of the Pegadaian Sharia Supervisory Board Sharia, Management
Muhammad Cholil Nafis Member Independent Commissioner of Madani National Capital Accounting, Management
Meidyah Indreswari Member Chairman of the Pegadaian Sharia Supervisory Board Economics, Management
Kahlil Rowter Member Independent Commissioner of Madani National Capital Economics, Management
Composition of Committee Members for the Period 04 July 2023 to 03 October 2023
Name Position Description Expertise
BRI Deputy Main Commissioner/Independent Finance, Economics,
Rofikoh Rokhim Chairman
Commissioner Management
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 607
Page 169
Name Position Description Expertise
Banking, Finance, Risk
Kartika Wirjoatmodjo Member BRI Main Commissioner
Management
Hendrikus Ivo Member BRI Independent Commissioner Law, Banking, Audit
Law, Social Politics,
Dwi Ria Latifa Member BRI Independent Commissioner
Regulation
Capital Market, Technology,
Heri Sunaryadi Member BRI Independent Commissioner
Management
Law, Social Politics,
Paripurna P Sugarda Member BRI Independent Commissioner
Management
Awan Nurmawan Nuh Member Commissioner Accounting, Audit, Taxation
Duma Riana Hutapea Member BRI Independent Party Accounting, Regulation
Tedi Nurhikmat Member BRI Independent Party Banking, Risk Management
Sandra Chalik Member BRI Independent Party Accounting, Risk Management
Eko B Supriyanto Member Independent Commissioner of Bank Raya Indonesia Economics, Management
Soegeng Hernowo Member BRI Insurance Indonesia Economics, Management
Member of BRI Asuransi Indonesia Sharia Supervisory
Abdul Ghoni Member Sharia, Management
Board
Premita Fifi Widhiawati Member BRI Life Insurance Independent Commissioner Law, Management
Mohammad Hidayat Member Member of the BRI Life Insurance Supervisory Board Law, Syaria
Sumihar Manullang Member BRI Danareksa Sekuritas Independent Commissioner Accounting, Management
Sumantri Suwarno Member BRI Multifinance Indonesia Independent Commissioner Economics, Management
Scientific Computing,
Omar Arip Tirta Member BRI Ventura Investama Independent Commissioner
Management
Yudi Priambodo Purnomo Sidi Member Independent Commissioner of Pegadaian Economics, Management
Muhammad Cholil Nafis Member Chairman of the Pegadaian Sharia Supervisory Board Sharia, Management
Meidyah Indreswari Member Independent Commissioner of Madani National Capital Accounting, Management
Komisaris Independen PT Danareksa Investment
Kahlil Rowter Member Economics, Management
Management
Composition of Committee Members for the Period 3 October 2023 – 31 December 2023
Name Position Description Expertise
BRI Deputy Main Commissioner/Independent Finance, Economics,
Rofikoh Rokhim Chairman
Commissioner Management
Banking, Finance, Risk
Kartika Wirjoatmodjo Member BRI Main Commissioner
Management
Hendrikus Ivo Member BRI Independent Commissioner Law, Banking, Audit
Law, Social Politics,
Dwi Ria Latifa Member BRI Independent Commissioner
Regulation
Capital Market, Technology,
Heri Sunaryadi Member BRI Independent Commissioner
Management
Law, Social Politics,
Paripurna P Sugarda Member BRI Independent Commissioner
Management
Tedi Nurhikmat Member BRI Independent Party Banking, Risk Management
Bardiyono Wiyatmojo Member Pihak Independen BRI Banking, Audit
Bintoro Nurcahyo Member Pihak Independen BRI Accounting, Management
Eko B Supriyanto Member Independent Commissioner of Bank Raya Indonesia Economics, Management
PT Bank Rakyat Indonesia (Persero) Tbk.
608 Annual Report 2023
Page 170
Corporate
Governance
Name Position Description Expertise
Ayahanita K. Member BRI Asuransi Indonesia Audit, Law
Member of BRI Asuransi Indonesia Sharia Supervisory
Abdul Ghoni Member Sharia, Management
Board
Eko Wahyudi Member Komisaris Independen Asuransi BRI Life Banking, Management
Mohammad Hidayat Member Member of the BRI Life Insurance Supervisory Board Law, Sharia
Sumihar Manullang Member BRI Danareksa Sekuritas Independent Commissioner Accounting, Management
BRI Multifinance Indonesia Independent
Sumantri Suwarno Member Economics, Management
Commissioner
Scientific Computing,
Agoosh Yoosran Member BRI Ventura Investama Independent Commissioner
Management
Yudi Priambodo Purnomo Sidi Member Independent Commissioner of Pegadaian Economics, Management
Muhammad Cholil Nafis Member Chairman of the Pegadaian Sharia Supervisory Board Syaria, Management
Nurhaida* Member Komisaris Independen Permodalan Nasional Madani Banking, Management
Komisaris Independen PT Danareksa Investment
Kahlil Rowter Member Economics, Management
Management
*) Mrs. Nurhaida can only carry out the duties and functions of her position after receiving a fit and proper test from the OJK.
Profile of Integrated Governance Committee
The profiles of the Integrated Governance Committee Members as of December 31, 2023 are as follows:
Rofikoh Rokhim Dwi Ria Latifa
Chairman/Vice President Commissioner/Independent Member/Independent Commissioner of BRI
Commissioner of BRI
The profile can be seen in the Board of Commissioners section
The profile can be seen in the Board of Commissioners section
The period and term of office have been attached to the period and
The period and term of office have been attached to the period and term of office of the Board of Commissioners
term of office of the Board of Commissioners
Kartika Wirjoatmodjo Heri Sunaryadi
Member/President Commissioner of BRI Member/Independent Commissioner of BRI
The profile can be seen in the Board of Commissioners section The profile can be seen in the Board of Commissioners section
The period and term of office have been attached to the period and The period and term of office have been attached to the period and
term of office of the Board of Commissioners term of office of the Board of Commissioners
Hendrikus Ivo Paripurna P Sugarda
Member/President Commissioner of BRI Member/Independent Commissioner of BRI
The profile can be seen in the Board of Commissioners section The profile can be seen in the Board of Commissioners section
The period and term of office have been attached to the period and The period and term of office have been attached to the period and
term of office of the Board of Commissioners term of office of the Board of Commissioners
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 609
Page 171
LEGAL BASIS FOR APPOINTMENT
Decree of the Board of Commissioners of BRI NOKEP: 10-KOM/BRI/12/2021
dated 28 December 2021 concerning the Membership Composition of the
Integrated Governance Committee of PT. Bank Rakyat Indonesia (Persero) Tbk.
PERIOD OF SERVICE
Period I
WORK EXPERIENCE
• Member of the Integrated Governance Committee / Independent Party of BRI
(2021 – present)
• Senior Vice President Mandiri University Group, Bank Mandiri (2018 -2021)
• Senior Vice President Credit Risk and Portfolio Management, Bank Mandiri
Tedi Nurhikmat (2010-2018)
BRI Independent Party • Vice President Enterprise Risk Management, Bank Mandiri (2007 – 2010)
• Vice President Consumer Risk Scoring, Bank Mandiri (2004 – 2007)
Indonesian citizen, born in Jakarta, in 1963.
Age 60 years as of December 2023. Domiciled
in Bekasi. LENGTH OF SERVICE
03 Oktober 2023 - sekarang
DOUBLE FUNCTION
None
EDUCATIONAL BACKGROUND
• Bachelor of Resource Economics, Bogor Agricultural Institute (1989)
• MBA Banking and Finance International, University of Japan (1998)
• MBA (Exchange) International Finance & Marketing, University of Washington,
Seattle, USA (1997)
• INSEAD Program Executive, The Wharton School
CERTIFICATION
• Level V Risk Management Certification (BNSP)
• Level V Risk Management Competency Assessor (BNSP)
• Learning Value Chain Certification
• Risk Management Trainers – BSMR GAARP
PT Bank Rakyat Indonesia (Persero) Tbk.
610 Annual Report 2023
Page 172
Corporate
Governance
LEGAL BASIS FOR APPOINTMENT
BRI Board of Commissioners Decree NOKEP: 11-KOM/BRI/10/2023 dated
October 03, 2023 concerning Membership Composition of the Integrated
Governance Committee of PT. Bank Rakyat Indonesia (Persero) Tbk.
PERIOD OF SERVICE
Period I
WORK EXPERIENCE
• Head of BRI Information Technology Internal Audit Division (2014 -2019)
• Head of Internal Audit for Jayapura Region BRI (2019)
• Head of BRI Information Technology Audit Division (2019-2020)
• BRI Audit Committee Member (2021-2023)
Bardiyono Wiyatmojo • Member of the BRI Integrated Governance Committee (2023)
BRI Independent Party
Indonesian citizen, born in Gunungkidul, in LENGTH OF SERVICE
1964. Age 59 years as of December 2023.
October 3, 2023 - present
Domiciled in Tangerang Selatan.
DOUBLE FUNCTION
None
EDUCATIONAL BACKGROUND
• Bachelor of Economics and Development Studies, Gadjah Mada University
(1989)
• Master of Business Administration, University of Kentucky (2000)
• Master of Management, Gadjah Mada University (2003)
CERTIFICATION
• Certified in the Governance of Enterprise Information Technology (CGEIT),
ISACA, 2017-2024
• General Banking Level 3 Certification, BNSP, 2022-2026
• Audit Manager Certification, BNSP, 2022-2026
• Level 4 Risk Management Certification, BNSP, 2020-2024
• Competency Assessor Certification, BNSP, 2020-2023
• Training Methodology Certification, BNSP, 2022-2025
• Qualified Internal Auditor (QIA), YPIA, 2017
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 611
Page 173
LEGAL BASIS FOR APPOINTMENT
BRI Board of Commissioners Decree NOKEP: 11-KOM/BRI/10/2023 dated
October 03, 2023 concerning Membership Composition of the Integrated
Governance Committee of PT. Bank Rakyat Indonesia (Persero) Tbk.
PERIOD OF SERVICE
Period I
WORK EXPERIENCE
• Head of Organizational Development Section, Strategic Plan Division, BRI
Head Office (2005-2006)
• Head of Accounting Policy Section (PSAK 50/55 Team), Management
Accounting and Finance Division BRI Head Office (2006-2013)
Bintoro Nurcahyo • Deputy Regional Leader for Operations, BRI Banjarmasin Regional Office
BRI Independent Party (2013-2016)
• Deputy Regional Leader for Operations, BRI Surabaya Regional Office (2016-
Indonesian citizen, born in Jakarta, in 1963.
2017)
Age 60 years as of December 2023. Domiciled
in Bekasi. • Expert Lecturer 2 BRI Corporate University (2017)
• Chair of PSAK 71 Implementation Team, Management Accounting and Finance
Division BRI Head Office (2017-2018)
• Head of Enterprise Risk and Portfolio Management Division, BRI Head Office
(2018-2019)
LENGTH OF SERVICE
October 03, 2023 - present
DOUBLE FUNCTION
None
EDUCATIONAL BACKGROUND
• Bachelor of Resource Economics, Bogor Agricultural Institute (1989)
• MBA Banking and Finance International, University of Japan (1998)
• MBA (Exchange) International Finance & Marketing, University of Washington,
Seattle, USA (1997)
• INSEAD Program Executive, The Wharton School
CERTIFICATION
• Level IV Risk Management Certification
PT Bank Rakyat Indonesia (Persero) Tbk.
612 Annual Report 2023
Page 174
Corporate
Governance
LEGAL BASIS FOR APPOINTMENT
BRI Board of Commissioners Decree NOKEP: 04-KOM/BRI/07/2021 dated 06
July 2021 concerning Membership Composition of the Integrated Governance
Committee of PT. Bank Rakyat Indonesia (Persero) Tbk.
PERIOD OF SERVICE
Period I
WORK EXPERIENCE
• Independent Commissioner of Maritime Learning Indonesia Port
(Jan 2020 – July 2020)
• Advisor PT. Pelindo Investama Indonesia (PII) (Jan 2019 – Dec 2019)
• Independent President Commissioner of PT Bank MNC Internasional Tbk May
Eko B. Supriyanto 2016 – May 2018
Independent Commissioner • Chairman of the Integrated Governance Committee of PT Bank MNC
PT Bank Raya Indonesia, Tbk Internasional Tbk May 2016 – May 2018
• President Director of PT Infoarta Pratama (Infobank) 2015 – Present
Indonesian citizen, born in Blora, in 1964. Age
59 years as of December 2023. Domiciled in • Independent Commissioner of PT Bank Raya Indonesia, Tbk 2021 - Present
Bogor.
LENGTH OF SERVICE
9 April 2021 – 8 April 2024
DOUBLE FUNCTION
President Director of PT Infoarta Pratama (Infobank)
EDUCATIONAL BACKGROUND
• Bachelor of Economics and Development Studies, Gadjah Mada University
(1989)
• Master of Business Administration, University of Kentucky (2000)
• Master of Management, Gadjah Mada University (2003)
SERTIFIKASI
Manajemen Risiko Perbankan Level 2 Komisaris
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 613
Page 175
LEGAL BASIS FOR APPOINTMENT
BRI Board of Commissioners Decree NOKEP: 11-KOM/BRI/10/2023 dated
03 October 2023 concerning Membership Composition of the Integrated
Governance Committee of PT. Bank Rakyat Indonesia (Persero) Tbk.
PERIOD OF SERVICE
Period I
WORK EXPERIENCE
• Independent Commissioner of PT. BRI Asuransi Indonesia (8 April 2022 – present)
• Executive Vice President of BRI Head Office Audit Quality & Standards
Development Division (October 2020 – February 28 2021)
• Head of Audit Standards & Quality Development Division, BRI Head Office (July
Ayahanita K 2020 – September 2020)
• Head of The Internal Audit Work Unit PT. Bank BRI Agroniaga, Tbk (January
Independent Commissioner
2019 – June 2020)
PT BRI Asuransi Indonesia
• Group Head of Internal Audit Work Unit at BRI Head Office
Indonesian citizen, born in Jakarta, in 1965. Age (February 2016 – December 2018)
62 years as of December 2023. Domiciled in
Central Jakarta. LENGTH OF SERVICE
03 October 2023 - present
DOUBLE FUNCTION
President Director of PT Infoarta Pratama (Infobank)
EDUCATIONAL BACKGROUND
• Bachelor’s Degree - Law - University of Indonesia
• Masters - Legal Specialist (Notary) - University of Indonesia
CERTIFICATION
• QRGP Risk Management
• AAMAI Risk Management
PT Bank Rakyat Indonesia (Persero) Tbk.
614 Annual Report 2023
Page 176
Corporate
Governance
LEGAL BASIS FOR APPOINTMENT
BRI Board of Commissioners Decree NOKEP: 04-KOM/BRI/07/2021 dated 06
July 2021 concerning Membership Composition of the Integrated Governance
Committee of PT. Bank Rakyat Indonesia (Persero) Tbk.
PERIOD OF SERVICE
Period I
WORK EXPERIENCE
• Member of the Sharia Supervisory Board of BRI Asuransi Indonesia
(2021-present)
• Member of the Sharia Supervisory Board of PT Asuransi Reliance Indonesia
(2020-present)
Abdul Ghoni • Chairman of the Sharia Supervisory Board of PT Asuransi Paralomas (2019-
Member of the Sharia Supervisory Board 2020)
of BRI Asuransi Indonesia • Permanent Lecturer at Muhammadiyah University Jakarta (2019 – present)
• Non-Permanent Lecturer at PKN STAN Ministry of Finance of the Republic of
Indonesian citizen, born in Tanjungkarang,
Indonesia (2015 – present)
in 1977. Age 45 years as of December 2023.
Domiciled in South Tangerang. • Non-Permanent Lecturer at Thamrin University (2015 – present)
LENGTH OF SERVICE
July 06, 2021 - present
DOUBLE FUNCTION
None
EDUCATIONAL BACKGROUND
• Bachelor of Economics, STIE Bhakti Pembangunan (2002)
• Master of Management, Mercubuana University (2015)
• Doctor of Islamic Studies, Postgraduate Program at UIN Syarif Hidayatullah,
Jakarta (2018)
CERTIFICATION
None
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 615
Page 177
LEGAL BASIS FOR APPOINTMENT
BRI Board of Commissioners Decree NOKEP: 04-KOM/BRI/07/2021 dated 06
July 2021 concerning Membership Composition of the Integrated Governance
Committee of PT. Bank Rakyat Indonesia (Persero) Tbk.
PERIOD OF SERVICE
Period I
WORK EXPERIENCE
• Independent Commissioner of PT. BRI Life Insurance (25-05-2022 to now)
• Director of Finance of Perum Perhutani (10-17-2019 to 02-10-2021)
• PT Bank Rakyat Indonesia (Persero) Tbk:
• Surabaya Regional Leader (08-01-2019 to 09-17-2019)
Eko Wahyudi • Malang Regional Leader (10-01-2018 to 07-31-2019)
Independent Commissioner • Palembang Regional Leader (02-01-2018 to 09-30-2018)
BRI Life Insurance • Head of Institutional Relations Division I (10-01-2015 to 01-31-2018)
• Padang Regional Leader (04-01-2015 to 09-30-2015)
Indonesian citizen, born in Baturaja, in 1963.
Age 60 years as of December 2023. Domiciled • Wapincasus (01-03-2014 to 30-03-2015)
in Jakarta. • Wapinwil Bandung for business (01-02-2013 to 31-03-2014)
• Deputy Head of Institutional Relations (04-01-2011 to 01-31-2013)
• Head of Bandung Asia Africa Branch (01-11-2008 to 31-03-2011)
• Sragen Branch Manager (01-07-2007 to 31-10-2008)
• Purwakarta Branch Leader (07-01-2004 to 06-30-2007)
• Bantul Branch Head (07-01-2001 to 06-30-2004)
• Amlapura Branch Leader (07-01-1998 to 06-30-2001)
LENGTH OF SERVICE
03 October 2023 - present
JABATAN RANGKAP
None
EDUCATIONAL BACKGROUND
• Master of Agribusiness Management, Gadjah Mada University, Yogyakarta,
2005
• Bachelor of Laws, Atmajaya University, Yogyakarta, 1986
CERTIFICATION
Integrated Risk Governance Expert Certification / CRGP LSPMR
PT Bank Rakyat Indonesia (Persero) Tbk.
616 Annual Report 2023
Page 178
Corporate
Governance
LEGAL BASIS FOR APPOINTMENT
BRI Board of Commissioners Decree NOKEP: 04-KOM/BRI/07/2021 dated 06 July
2021 concerning Membership Composition of the PT Integrated Governance
Committee. Bank Rakyat Indonesia (Persero) Tbk.
PERIOD OF SERVICE
Period I
WORK EXPERIENCE
• Member of BRI Life Insurance Sharia Supervisory Board (April 2021 – present)
• Chairman of the Sharia Supervisory Board of Bank Syariah Mandiri (September
1991 – 2021)
• Member of the BTN Syariah Sharia Supervisory Board (March 2018 – 2021)
Mohammad Hidayat • Member of the Manulife Syariah Sharia Supervisory Board (April 2020 –
Member of BRI Life Insurance Sharia present)
Supervisory Board • Member of the Sharia Supervisory Board of Allianz Syariah (October 2020 –
pre-sent)
Indonesian citizen, born in Jakarta, in 1967.
• Khatib of the Mosque of the Presidential Palace of the Republic of Indonesia
Age 56 years as of December 2023. Domiciled
in Jakarta. (August 2005 to December 2020)
• Khatib of Mosque of the Vice President of the Republic of Indonesia (January
2015 to December 2021)
LENGTH OF SERVICE
06 Juli 2021 s.d sekarang
DOUBLE FUNCTION
• Member of the Manulife Syariah Sharia Supervisory Board (April 2020 –
present)
• Member of the Sharia Supervisory Board of Allianz Syariah (October 2020 –
present)
• Member of the Sharia Supervisory Board of PT Bank Syariah Indonesia Tbk
(May 2021 – present)
• Member of BRI Life Insurance Sharia Supervisory Board (April 2021 – present)
EDUCATIONAL BACKGROUND
• Bachelor of Sharia, UIN Syarief Hidayatullah, Jakarta 1992
• Master of Law, College of Law, 2004
• Master of Islamic Economics and Finance, Trisakti University, 2014
CERTIFICATION
• Sharia Banking Sharia Supervisory Board
• Sharia Supervisory Board of Sharia Insurance Companies
• Capital Market Sharia Expert
• DPS Competency
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 617
Page 179
LEGAL BASIS FOR APPOINTMENT
Decree of the Board of Commissioners of BRI NOKEP: 04-KOM/BRI/07/2021
dated 06 July 2021 concerning the Membership Composition of the Integrated
Governance Committee of PT. Bank Rakyat Indonesia (Persero) Tbk.
PERIOD OF SERVICE
Period I
WORK EXPERIENCE
• Independent Commissioner of BRI Danareksa Sekuritas (2023)
• Head of Compliance Division PT. Bank Rakyat Indonesia (Persero) Tbk. (2018)
• Head of Internal Audit for Medan Region PT. Bank Rakyat Indonesia (Persero)
Tbk (2017)
Sumihar Manullang • Head of Internal Audit for Manado Region PT. Bank Rakyat Indonesia (Persero)
Independent Commissioner of BRI Tbk (2016)
Danareksa Sekuritas • Head of Internal Audit for Jayapura Region PT. Bank Rakyat Indonesia (Persero)
Tbk (2015).
Indonesian citizen, born in Bakara, in 1962. Age
61 years as of December 2023. Domiciled in
Jakarta. LENGTH OF SERVICE
06 July 2021 to October 2023
DOUBLE FUNCTION
None
EDUCATIONAL BACKGROUND
• Education Bachelor of Accounting Padjadjaran University (1987)
• Master of Financial Management Atmajaya Catholic University (2000)
CERTIFICATION
• Broker Dealer Representative
• Deputy Investment Manager
• QIA
• Obedience
PT Bank Rakyat Indonesia (Persero) Tbk.
618 Annual Report 2023
Page 180
Corporate
Governance
LEGAL BASIS FOR APPOINTMENT
Decree of the Board of Commissioners of BRI NOKEP: 04-KOM/BRI/07/2021
dated 06 July 2021 concerning the Membership Composition of the Integrated
Governance Committee of PT. Bank Rakyat Indonesia (Persero) Tbk.
PERIOD OF SERVICE
Period I
WORK EXPERIENCE
• Independent Commissioner of BRI Multifinance Indonesia (June 2020–
October 2023)
• Director of Business Development PT Rukun Raharja, Tbk (April 2021–present)
• Commissioner of PT Sirius Surya Sentosa (2019 – present)
Sumantri Suwarno • Commissioner of PT IPC TPK (January 2020 – July 2020)
Independent Commissioner of BRI • General Manager PT Usahatama Mandiri Nusantara (2013 – present)
Multifinance Indonesia
LENGTH OF SERVICE
Indonesian citizen, born in Bantul, in 1976. Age
47 years as of December 2023. Domiciled in
06 Juli 2021 – 3 Oktober 2023
Jakarta.
JABATAN RANGKAP
• Business Development Director PT Rukun Raharja, Tbk (April 2021 – present)
• Commissioner of PT Sirius Surya Sentosa (2019 – present)
• General Manager PT Usahatama Mandiri Nusantara (2013 – present)
EDUCATIONAL BACKGROUND
• Bachelor of Economics, University of Indonesia, 2002
• Master of Business, Prasetiya Mulya University, Jakarta
CERTIFICATION
Online Seminar on Managing Risk Amidst Uncertainty - 2022
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 619
Page 181
\ LEGAL BASIS FOR APPOINTMENT
BRI Board of Commissioners Decree NOKEP: 11-KOM/BRI/10/2023 dated
03 October 2023 concerning Membership Composition of the Integrated
Governance Committee of PT. Bank Rakyat Indonesia (Persero) Tbk.
PERIOD OF SERVICE
Period I
WORK EXPERIENCE
• Commissioner of PT Republika Media Mandiri (2019 to 2020)
• President Director of PT Republika Media Mandiri (2016 to 2019)
• Director of Corporate Affairs & Corporate Secretary PT Mahaka Media Tbk.
(2013 to 2016)
Agoosh Yosran • President Director of PT Kalyanamitra Adhara Mahardika (2017 to 2019)
Independent Commissioner of BRI • Commissioner of PT Avabanindo Perkasa (2014 to 2020)
Ventura Investama
Indonesian citizen, born in Jakarta, in 1969. LENGTH OF SERVICE
Age 54 years as of December 2023. Domiciled 03 October 2023 – present
in Jakarta.
DOUBLE FUNCTION
Chair of the Project Management Office (PMO) Team for the Acceleration
of Pertashop Implementation in 2023 (Based on a copy of the Decree of the
Minister of State-Owned Enterprises Number SK289/MBU/12/2022)
EDUCATIONAL BACKGROUND
Bachelor of Economics – Indonesian College of Economics, Finance & Banking
(STEKPI) (1995)
CERTIFICATION
Online Seminar on Managing Risk Amidst Uncertainty - 2022
PT Bank Rakyat Indonesia (Persero) Tbk.
620 Annual Report 2023
Page 182
Corporate
Governance
LEGAL BASIS FOR APPOINTMENT
Decree of the Board of Commissioners of BRI NOKEP: 08-KOM/BRI/09/2022
dated September 06, 2022 concerning the Membership Composition of the
Integrated Governance Committee of PT. Bank Rakyat Indonesia (Persero) Tbk.
PERIOD OF SERVICE
Period I
WORK EXPERIENCE
• Independent Commissioner of PT Pegadaian (April 25, 2022 – present)
• PT Pegadaian Audit Committee (October 2022 – present)
• PT Pegadaian Risk Monitoring Committee (May 2022 – September 2022)
• Senior Vice President at Manado Regional Audit (Head of BRI Manado Re-
gional Audit) PT BRI (Persero) Tbk (October 1, 2021 –March 31, 2022)
Yudi Priambodo Purnomo Sidi • Vice President at Jakarta 2 Regional Audit BRI (Deputy Head of Audit Jakarta 2
Independent Commissioner of PT Pegadaian Region) PT BRI (Persero) Tbk. (January 1, 2020 –September 30, 2020)
• Vice President at Audit Standard and Quality Development BRI (Deputy Head
Indonesian citizen, born in Jakarta, in 1966. of BRI PSKA Division) PT BRI (Persero) Tbk. (January 1, 2019 –December 31,
Age 56 years as of December 2023. Domiciled
2020)
in Jakarta.
• BRI YKP Supervisory Member (May 8, 2019 –April 1, 2022)
• Senior Vice President at Manado Regional Audit (Head of BRI Manado Re-
gional Audit) PT BRI (Persero) Tbk. (October 1, 2021 –March 31, 2022)
• Vice President at Jakarta 2 Regional Office (Regional Risk Management Head
Jakarta 2 BRI) PT BRI (Persero) Tbk. (October 1, 2020 –September 20, 2021)
• LSP-PM Competency Assessor Capital Market Professional Certification Insti-
tute (LSP-PM) (September 4, 2019 – present)
LENGTH OF SERVICE
September 06, 2022 - present
DOUBLE FUNCTION
Capital Market Certification Institute (LSP PM) Assessor (2019-present)
EDUCATIONAL BACKGROUND
• Bachelor of Business Management from Pancasila University (1989)
• Masters in International Business, Gadjah Mada University (2000)
• Doctor of Business Management, Brawijaya University (2019 - present)
CERTIFICATION
• Qualified Internal Audit (QIA), YPIA
• Certified Enterprise Risk Governance (CERG), ERMA
• Governance Risk Compliance Professional (GRCP), OCEG
• Banking Risk Management Level 4, LSP Perbankan
• Training Methodology Qualification Competency Certification Scheme 3, LSP
Kepelatihan dan Instruktur Nasional
• Banking Risk Management Level 3, LSP Perbankan
• Audit Intern Bank Level Audit Supervisor, LSP Perbankan
• Certified Risk Professional for Risk Management, LSP Pasar Modal
• Certified Securities Analyst for Securities Analysis, LSP Pasar Modal
• Certified Investment Banker for Investment banking, LSP Pasar Modal
• Certified Wealth Manager (CWM), ICWMA
• Workplace Assessment Assessor Competency, BNSP
• Certified Financial Planner (CFP), FPSB
• Bank Risk Management Level 2, LSP Perbankan
• Level 1 Risk Management, BSMR
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 621
Page 183
LEGAL BASIS FOR APPOINTMENT
BRI Board of Commissioners Decree NOKEP: 10-KOM/BRI/12/2021 dated
28 December 2021 concerning Membership Composition of the Integrated
Governance Committee of PT. Bank Rakyat Indonesia (Persero) Tbk.
PERIOD OF SERVICE
Period I
WORK EXPERIENCE
• Chairman of the Pegadaian Sharia Supervisory Board (2011 - present)
• Asyki Insurance Sharia Supervisory Board (2015-present).
• Sharia Supervisory Board of the DKI Jaya Sharia Center (2014-present).
• Kresna Multi Finance Sharia Supervisory Board (2012-Present).
Muhammad Cholil Nafis • ACE Life Assurance Sharia Supervisory Board (2013-Present).
Chairman of the Pegadaian Sharia • Postgraduate Sharia Economics and Finance Teaching Staff at the University
Supervisory Board of Indonesia (2005-Present).
• Secretary of the Middle Eastern and Islamic Studies Study Program, University
Indonesian citizen, born in Sampang, in 1975.
Age 48 years as of December 2023. Domiciled of Indonesia (2014-2017).
in Depok. • OJK Sharia Financial Services Development Group (2013-2017).
• Lecturer at Al Hikam Al Qur’an College, Depok (2011-present).
LENGHT OF SERVICE
December 28, 2021 - present
DOUBLE FUNCTION
• Asyki Insurance Sharia Supervisory Board (2015-present).
• Sharia Supervisory Board of the DKi Jaya Sharia Center (2014-present).
• Kresna Multi Finance Sharia Supervisory Board (2012-Present).
• ACE Life Assurance Sharia Supervisory Board (2013-Present).
EDUCATIONAL BACKGROUND
• LC from Ibnu Sa’ud Islamic University, Jakarta (1996-2000).
• Bachelor of Religion from Az Ziyadah Islamic College, Jakarta (1996-2000).
• MA from the UIN Jakarta Postgraduate Program (2001–2003).
• Ph.D. from the University of Malaya, Malaysia (2008–2010).
CERTIFICATION
• Sharia Supervisor Certification by the National Sharia Council and Bank
Indonesia (2012)
• Post-Doctoral at Muhammad V University, Morocco (2013)
• National Sharia Multifinance Sharia Supervisory Board Certification (2015)
• Sharia Supervisory Competency Assessor Training (2016).
PT Bank Rakyat Indonesia (Persero) Tbk.
622 Annual Report 2023
Page 184
Corporate
Governance
LEGAL BASIS FOR APPOINTMENT
BRI Board of Commissioners Decree NOKEP: 11-KOM/BRI/10/2023 dated
03 October 2023 concerning Membership Composition of the Integrated
Governance Committee of PT. Bank Rakyat Indonesia (Persero) Tbk.
PERIODE OF SERVICE
Period I
WORK EXPERIENCE
• Deputy Chair of the OJK Board of Commissioners as Chair of the Ethics
Committee and concurrent member (2017 – 2022).
• Chief Executive of OJK Capital Market Supervision and concurrent member
(2012 – 2017).
Nurhaida • Chairman of the Capital Market Supervisory Agency (2011 – 2012).
PNM Independent Commissioner
LENGHT OF SERVICE
Indonesian citizen, born in Padang Panjang,
in 1959. Age 64 years as of December 2023. 03 October 2023 - present
Domiciled in Bogor.
DOUBLE FUNCTION
None
EDUCATIONAL BACKGROUND
• Bachelor of Textile Chemistry (Bandung Textile Technology Institute) (1985)
• Master of Business Administration (Indiana University, USA) (1955)
CERTIFICATION
Level 5 Banking Risk Management by the Banking Professional Certification
Institute (2022)
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 623
Page 185
LEGAL BASIS FOR APPOINTMENT
BRI Board of Commissioners Decree NOKEP: 05-KOM/BRI/02/2023 dated
15 February 2023 concerning Membership Composition of the Integrated
Governance Committee of PT. Bank Rakyat Indonesia (Persero) Tbk.
PERIODE OF SERVICE
Period I
WORK EXPERIENCE
• Chief Economist PT Danareksa (Persero) (2015 – 2018)
• Senior Advisory Real Estate Investment Trusts, AIPEG, Jakarta (2015)
• Chief Economist PT. Bakrie and Brothers, Tbk (2011 – 2013)
• Chief Executive Officer (CEO) Pefindo (2007 – 2010)
Kahlil Rowter • Chief Economist Mandiri Sekuritas (2005 – 2006)
Independent Commissioner of PT
Danareksa Investama Management LENGHT OF SERTVICE
February 15, 2023 - present
Indonesian citizen, born in Jakarta, in 1964.
Age 64 years as of December 2023. Domiciled
at Jakarta.
DOUBLE FUNCTION
2018 – Present, Senior Advisor - Prospera (Australia Indonesia Partnership for
Economic Development)
EDUCATIONAL BACKGROUND
• Bachelor of Economics at the University of Indonesia
• Masters of Economics at Michigan State University East Lansing, MI, United
States
CERTIFICATION
None
Educational Qualifications and Work Experience 4. Have an adequate understanding of GCG principles
of The Integrated Governance Committee 5. Have an adequate understanding of the concept of risk and
risk control in business activities and internal control of the
1. Independent parties that meet the requirements of integrity, company.
competence, financial reputation, and experience 6. Independent Commissioner from each member of BRI’s
2. Independent parties with knowledge of the Bank and Financial Conglomerate as a member; Member of the Sharia
Subsidiaries, among others, understanding of the main Supervisory Board of BRISyariah as a member.
3. business activities and the main risks of Financial Services
Institutions in the Financial Conglomerate.
Table of Educational Qualifications and Work Experience of the Integrated Governance Committee
Name Position Education Work Experience
• Bachelor of Economics
• Bachelor of Political Science
Has experience in finance, economics and
Rofikoh Rokhim Chaiman • Master of Public Finance
management
• Master of International & Development Economics
• Doctor of Economics
• Bachelor of Accounting Has experience in banking, finance and risk
Kartika Wirjoatmodjo Member
• Master of Business Administration management
PT Bank Rakyat Indonesia (Persero) Tbk.
624 Annual Report 2023
Page 186
Corporate
Governance
Name Position Education Work Experience
• Bachelor of Law Has experience in law, banking and bank
Hendrikus Ivo Member
• Master of Manag supervision
• Bachelor of Law
Have experience in law, social politics and
Dwi Ria Latifa Member • Lemhanas Alumni
regulations
• Master of Science
Has experience in capital markets,
Heri Sunaryadi Member • Bachelor of Agricultural Technology
technology and management
• Bachelor of Law
Memiliki pengalaman dalam hukum, sosial
Paripurna P Sugarda Member • Master in Law
politik dan manajemen
• Doctor of Law
• Bachelor of Resource Economics Have experience in law, social politics and
Tedi Nurhikmat Member
• MBA Banking and Finance Interna-tional management
• Bachelor of Economics
Bardiyono Wiyatmojo Member • Master of Business Administration Have experience in banking and audit
• Master of Management
• Bachelor of Accounting Have experience in accounting and
Bintoro Nurcahyo Member
• Master of Business Administration management
• Bachelor of Economics Have experience in economics and
Eko B Supriyanto Member
• Master of Management management
• Bachelor of Law
Ayahanita K Member Have experience in audit and law
• Master of Law
• Bachelor of Economics
Abdul Ghoni Member • Master of Management Have experience in sharia and management
• Doctor of Islamic Studies
• Bachelor of Law
Eko Wahyudi Member Has experience in banking and management
• Master of Agribusiness Manage-ment
• Bachelor of Sharia
Mohammad Hidayat Member • Master of Law Have experience in law and sharia
• Master of Islamic Economics and Finance
• Bachelor of Accounting Have experience in accounting and
Sumihar Manullang Member
• Master of Financial Management management
• Bachelor of Economics Have experience in economics and
Sumantri Suwarno Member
• Master of Business management
Agoosh Yosran Member • Bachelor of Economics Has experience in economics and banking
• Bachelor of Economics
Yudi Priambodo Purnomo
Member • Master of Management Has experience in banking and management
Sidi
• Doctorate in Business Management
• Sarjana Agama
Muhammad Cholil Nafis Member Have experience in sharia and management
• Magister Agama Ph.D
Nurhaida* Member • Bachelor of Textile Chemistry Has experience in banking and management
• Bachelor of Economics Have experience in economics and
Kahlil Rowter Member
• Masters of Economics management
*) Mrs. Nurhaida can only carry out the duties and functions of her position after receiving a fit and proper test from the OJK.
Independensi Komite Tata Kelola Terintegrasi
1. Tidak menerima kompensasi dari Perseroan dan anak Perseroan, atau afiliasinya, kecuali upah, gaji, dan fasilitas lainnya yang diterima
berkaitan dengan tugas‑tugas yang dilaksanakan sebagai anggota Komite Tata Kelola Terintegrasi.
2. Tidak mempunyai hubungan keluarga maupun bisnis dengan Direksi dan Dewan Komisaris.
3. Tidak mempunyai kedudukan rangkap pada Perseroan dan Perseroan lainnya yang terafiliasi dengan Bank; dan
4. Tidak memiliki tugas, tanggung jawab, dan kewenangan yang menimbulkan benturan kepentingan.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 625
Page 187
Table of Independence of the Integrated Governance Committee
Independence Aspect RR KW HI DRL HS PPS TN BW BN EBS
Has no financial relationship with the Board of
√ √ √ √ √ √ √ √ √ √
Commissioners and Directors
Has no management relationships in the company,
√ √ √ √ √ √ √ √ √ √
subsidiaries or affiliated companies
Has no family relationship with the Board of
Commissioners, Directors and/or fellow members √ √ √ √ √ √ √ √ √ √
of the Integrated Governance Committee
Independence Aspect AK AG EW MH SM AY YPPS MCN NH KR
Has no financial relationship with the Board of
√ √ √ √ √ √ √ √ √ √
Commissioners and Directors
Has no management relationships in the company,
√ √ √ √ √ √ √ √ √ √
subsidiaries or affiliated companies
Has no family relationship with the Board of
Commissioners, Directors and/or fellow members √ √ √ √ √ √ √ √ √ √
of the Integrated Governance Committee
Independence Aspect HD ANN SY DRH SH PFW SS OAT MI SC
Has no financial relationship with the Board of
√ √ √ √ √ √ √ √ √ √
Commissioners and Directors
Has no management relationships in the company,
√ √ √ √ √ √ √ √ √ √
subsidiaries or affiliated companies
Has no family relationship with the Board of
Commissioners, Directors and/or fellow members √ √ √ √ √ √ √ √ √ √
of the Integrated Governance Committee
Notes: Information :
Rofikoh Rokhim (RR), Kartika Wirjoatmodjo (KW), Hendrikus Ivo (HI), Dwi Ria Latifa (DRL), 1. Mr. Hadiyanto was honorably dismissed at the Annual GMS on March 13 2023.
Heri Sunaryadi (HS), Paripurna P Sugarda (PPS), Tedi Nurhikmat (TN), Bardiyono Wiyatmojo 2. Mr. Awan Nurmawan Nuh was active at KTKT from 04 July 2023 to 03 October 2023.
(BW), Bintoro Nurcahyo (BN), Eko B Supriyanto (EBS), Ayahanita K (AK), Abdul Ghoni (AG), 3. Mr. Nurhaida can only carry out the duties and functions of his position after receiving a
Eko Wahyudi (EW), Mohammad Hidayat (MH), Sumihar Manullang (SM), Agoosh Yoosran fit and proper test from the Financial Services Authority.
(AY), Yudi Priambodo Purnomo Sidi (YPPS), Muhammad Cholil Nafis (MCN), Nurhaida 4. Mr. Suindiyo was active at KTKT from January 1 2023 to March 14 2023.
(NH)3, Kahlil Rowter (KR), Hadiyanto (HD)1, Awan Nurmawan Nuh (ANN)2, Suindiyo (SY)4, 5. Mrs. Duma Riana Hutapea, Mr. Soegeng Hernowo, Mr. Sumantri Suwarno, Mrs. Premita
Duma Riana Hutapea (DRH)5, Soegeng Hernowo (SH)5, Sumantri Suwarno (SS)5, Premita Fifi Widhiawati, Mr. Omar Arip Tirta, Mrs. Meidyah Indraswari was active at KTKT from 01
Fifi Widiawati (PFW)5, Omar Arip Tirta (OAT)5, Meidyah Indraswari (MI)5, Sandra Chalik (SC)6. January 2023 to 03 October 2023.
6. Mrs. Sandra Chalik was active at KTKT from 04 July 2023 to 03 October 2023.
Integrated Governance Committee Meeting
Integrated Governance Committee Meeting Policy
Arrangements for the Committee meeting are as follows: officials and/or staff in certain work units of the Main Entity
1. KTKT meetings are held in accordance with the work plan and/or Subsidiaries.
that has been determined or as needed. Types of meetings 2. Committee members can attend meetings held by the Audit
based on participants are as follows: Committee, Risk Monitoring Committee or other work units
a. KTKT Meeting with Main Entity related to the implementation of their duties.
b. Main Entity KTKT Meeting with all Subsidiaries. 3. Committee members can attend meetings based on
c. Main Entity KTKT Meeting with certain Subsidiaries. invitations from external auditors and/or the Internal Audit
d. KTKT Technical Meeting (meeting at technical level) Work Unit related to plans and results of examinations of
Subsidiary Companies and other matters.
Meetings at the technical level are meetings with Committee 4. Committee meetings are held at the Company’s domicile or
members from Independent Parties and Division Heads or other place determined by the Committee.
PT Bank Rakyat Indonesia (Persero) Tbk.
626 Annual Report 2023
Page 188
Corporate
Governance
5. Scheduled Integrated Governance Committee meetings are Integrated Governance Committee Meeting Agenda
conducted with a written invitation, signed by the Committee
chairman and a Committee member from the Main Entity’s
Table of Integrated Governance Committee Meeting Agenda
Board of Commissioners. If the Committee Chair is absent,
the invitation can be signed by two Committee members Meeting Meeting Meeting
from the Board of Commissioners. If it is not possible to sign No
Date Agenda Participants
it by two Committee members, the invitation can be signed
by a Committee member from the Board of Commissioners. 1. Rofikoh Rokhim
2. Kartika
6. Invitations can be signed using digital signatures by first Wirjoatmodjo
requesting permission from the Board of Commissioners who 3. Hendrikus Ivo
4. Dwi Ria Latifa
have the authority to sign.
5. Heri Sunaryadi
7. For meetings held because of important or immediate 6. Paripurna P
and urgent matters that are not previously scheduled, the Sugarda
7. Suindiyo
meeting invitation can be made verbally or communicated 8. Duma Riana
via telephone or video call/conference. Hutapea
Integrated
9. Tedi Nurhikmat
8. Invitations to meetings at the technical level are signed by Risk Profile,
10. Eko B
Implementation
the Committee Chair. of Integrated
Supriyanto
11. Soegeng
9. Invitations to meetings at the technical level can be made by Compliance
Tuesday, Hernowo
related parties, namely BRI Management or Subsidiaries. Functions and
1 February 28, 12. Abdul Ghoni
Assessment of the
10. Meetings at the technical level are chaired by one of the 2023 13. Premita Fifi
Adequacy of BRI
Widhiawati
KTKT members from an independent party at the Main Entity. Integrated Internal
14. Mohammad
Control Semester
11. Committee meetings must include the meeting agenda, date, Hidayat
II/2022.
15. Sumihar
time and place of the meeting as well as the attendance list. Manullang
12. Each Integrated Governance Committee meeting is chaired 16. Sumantri
Suwarno
by the Committee chairman and in the event that the
17. Omar Arip Tirta
Committee chairman is absent or unavailable, the meeting 18. Yudi Priambodo
is chaired by a Committee member from the Main Entity’s Purnomo Sidi
19. Muhammad
Board of Commissioners. Cholil Nafis
13. Committee meeting decisions are made based on consensus 20. Meidyah
Indreswari
deliberation. If there is a dissenting opinion, it must be stated 21. Kahlil Rowter
clearly in the minutes of the meeting along with the reasons
1. Rofikoh Rokhim
for the difference of opinion. 2. Kartika
14. The results of Committee meetings must be stated in the Performance Wirjoatmodjo
Evaluation of PT BRI 3. Hendrikus Ivo
minutes of the meeting and properly documented. Ventura Investama 4. Dwi Ria Latifa
15. Minutes of Committee meetings must be prepared by (BVI) Semester II 5. Heri Sunaryadi
someone present at the meeting and appointed by the Tuesday, 2022, Strategic Plan, 6. Paripurna P
2. March 21, Implementation Sugarda
chairman of the meeting. The minutes of the meeting must 2023 of Governance and 7. Awan Nurmawan
be signed by all Committee members present at the meeting. Implementation Nuh
of Supervision of 8. Suindiyo
16. The minutes of the Committee meeting are valid evidence the BVI Board of 9. Duma Riana
regarding the decisions taken at the meeting in question. Commissioners. Hutapea
10. Tedi Nurhikmat
17. The results of meetings held at the technical level are 11. Omar Arip Tirta
outlined in the minutes of the meeting containing the
important points of discussion and reported in the form of an Performance
1. Rofikoh Rokhim
2. Kartika
internal memo to the Chairman and members of the KTKT at Evaluation of
Wirjoatmodjo
PT Danareksa
the Main Entity. 3. Hendrikus Ivo
Investment
4. Dwi Ria Latifa
18. If based on the results of the meeting at the Technical Management (BRI
5. Paripurna P
Meeting there are important matters that need attention, Tuesday, MI) Semester II
Sugarda
3. March 28, 2022, Strategic Plan,
the Independent party can recommend to the Committee 6. Awan Nurmawan
2023 Implementation
Nuh
Chair for follow-up as needed, including submitting a letter of Governance and
7. Suindiyo
Implementation of
of recommendation to the Main Entity’s Board of Directors. Supervision of the
8. Duma Riana
Hutapea
BRI MI Board of
9. Tedi Nurhikmat
Commissioners.
10. Kahlil Rowter
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 627
Page 189
Meeting Meeting Meeting Meeting Meeting Meeting
No No
Date Agenda Participants Date Agenda Participants
1. Rofikoh Rokhim 1. Rofikoh Rokhim
2. Kartika 2. Kartika
Performance
Wirjoatmodjo Wirjoatmodjo
Evaluation of PT
3. Hendrikus Ivo Performance 3. Hendrikus Ivo
BRI Finance (BRIF)
4. Dwi Ria Latifa Evaluation of PT BRI 4. Dwi Ria Latifa
Semester II 2022,
5. Paripurna P Asuransi Indonesia 5. Heri Sunaryadi
Tuesday, Strategic Plan,
Sugarda (BRINS) Semester II 6. Paripurna P
4. March 28, Implementation
6. Awan Nurmawan 2022, Strategic Plan, Sugarda
2023 of Governance and Tuesday, April
Nuh 8. Implementation 7. Awan Nurmawan
Implementation 11, 2023
7. Suindiyo of Governance and Nuh
of Supervision of
8. Duma Riana Implementation 8. Suindiyo
the BRIF Board of
Hutapea of Supervision of 9. Duma Riana
Commissioners.
9. Tedi Nurhikmat the BRINS Board of Hutapea
10. Kahlil Rowter Commissioners. 10. Tedi Nurhikmat
11. Soegeng
1. Rofikoh Rokhim Hernowo
2. Kartika 12. Abdul Ghoni
Wirjoatmodjo
Performance
3. Hendrikus Ivo 1. Rofikoh Rokhim
Evaluation of PT BRI
4. Dwi Ria Latifa Performance 2. Hendrikus Ivo
Danareksa Sekuritas
5. Heri Sunaryadi Evaluation of 3. Dwi Ria Latifa
(BRIDS) Semester II
6. Paripurna P PT Pegadaian 4. Heri Sunaryadi
2022, Strategic Plan,
Tuesday, April Sugarda (Pegadaian) 5. Paripurna P
5. Implementation
4, 2023 7. Awan Nurmawan Semester II 2022, Sugarda
of Governance and
Nuh Tuesday, May Strategic Plan, 6. Suindiyo
Implementation 9.
8. Suindiyo 9, 2023 Implementation 7. Duma Riana
of Supervision of
9. Duma Riana of Governance and Hutapea
the BRIDS Board of
Hutapea Implementation of 8. Tedi Nurhikmat
Commissioners.
10. Tedi Nurhikmat Supervision of the 9. Yudi Priambodo
11. Sumihar Pegadaian Board of Purnomo Sidi
Manullang Commissioners 10. Muhammad
Cholil Nafis
1. Rofikoh Rokhim
2. Kartika 1. Rofikoh Rokhim
Performance
Wirjoatmodjo 2. Kartika
Evaluation of
3. Hendrikus Ivo Wirjoatmodjo
PT Bank Raya Evaluasi Kinerja
4. Dwi Ria Latifa 3. Hendrikus Ivo
Indonesia (Bank PT Pegadaian
5. Heri Sunaryadi 4. Dwi Ria Latifa
Raya) Semester II (Pegadaian)
6. Paripurna P 5. Heri Sunaryadi
2022, Strategic Plan, Semester II
Tuesday, April Sugarda 6. Paripurna P
6. Implementation Tahun 2022,
4, 2023 7. Awan Nurmawan Tuesday, May Sugarda
of Governance and 10 Rencana Strategi,
Nuh 23, 2023 7. Awan Nurmawan
Implementation Pelaksanaan
8. Suindiyo Nuh
of Supervision Tata Kelola dan
9. Duma Riana 8. Suindiyo
of the Board of Pelaksanaan
Hutapea 9. Duma Riana
Commissioners of Pengawasan Dewan
10. Tedi Nurhikmat Hutapea
Bank Raya. Komisaris Pegadaian
11. Eko B 10. Tedi Nurhikmat
Supriyanto 11. Meidyah
Indreswari
1. Rofikoh Rokhim
2. Kartika 1. Rofikoh Rokhim
Wirjoatmodjo 2. Kartika
Evaluation of the
Performance 3. Hendrikus Ivo Wirjoatmodjo
performance of
Evaluation of PT 4. Dwi Ria Latifa 3. Hendrikus Ivo
PT Permodalan
Asuransi BRI Life 5. Heri Sunaryadi 4. Dwi Ria Latifa
Nasional Madani
(BRI Life) Semester II 6. Paripurna P 5. Heri Sunaryadi
(PNM) Semester II
2022, Strategic Plan, Sugarda 6. Paripurna P
2022 and Quarter I
Tuesday, April Implementation 7. Awan Nurmawan Tuesday, June Sugarda
7. 11 2023, Strategic Plan,
11, 2023 of Governance and Nuh 27, 2023 7. Awan Nurmawan
Implementation
Implementation 8. Suindiyo Nuh
of Governance and
of Supervision 9. Duma Riana 8. Suindiyo
Implementation
of the Board of Hutapea 9. Duma Riana
of Supervision of
Commissioners of 10. Tedi Nurhikmat Hutapea
the PNM Board of
BRI Life. 11. Premita Fifi 10. Tedi Nurhikmat
Commissioners
Widhiawati 11. Meidyah
12. Mohammad Indreswari
Hidayat
PT Bank Rakyat Indonesia (Persero) Tbk.
628 Annual Report 2023
Page 190
Corporate
Governance
Meeting Meeting Meeting Meeting Meeting Meeting
No No
Date Agenda Participants Date Agenda Participants
1. Rofikoh Rokhim 1. Rofikoh Rokhim
2. Kartika 2. Kartika
Wirjoatmodjo Update on Business Wirjoatmodjo
3. Hendrikus Ivo Conditions 3. Hendrikus Ivo
4. Dwi Ria Latifa for Semester 4. Dwi Ria Latifa
5. Heri Sunaryadi I/2023, Future 5. Heri Sunaryadi
6. Paripurna P Tuesday, Strategy Plans, 6. Paripurna P
Sugarda 15 October 10, Implementation Sugarda
7. Awan Nurmawan 2023 of Governance 7. Tedi Nurhikmat
Nuh and Supervision 8. Bardiyono
8. Duma Riana of the Board of Wiyatmojo
Hutapea Commissioners of PT 9. Bintoro
9. Tedi Nurhikmat BRI Finance (BRIF). Nurcahyo
10. Sandra Chalik 10. Sumantri
11. Eko B Suwarno
Discussion of Risk Supriyanto
Tuesday, Profile, Compliance 12. Soegeng 1. Rofikoh Rokhim
12 August 22, Function and Hernowo Update on Business 2. Kartika
2023 Integrated Audit 13. Abdul Ghoni Conditions Wirjoatmodjo
Semester I 2023. 14. Premita Fifi for Semester 3. Hendrikus Ivo
Widhiawati I/2023, Future 4. Dwi Ria Latifa
15. Mohammad Tuesday, Strategy Plans, 5. Heri Sunaryadi
Hidayat 16. October 17, Implementation 6. Paripurna P
16. Sumihar 2023 of Governance Sugarda
Manullang and Supervision 7. Tedi Nurhikmat
17. Sumantri of the Board of 8. Bardiyono
Suwarno Commissioners of PT Wiyatmojo
18. Omar Arip Tirta BRI Finance (BRIF). 9. Bintoro
19. Yudi Priambodo Nurcahyo
Purnomo Sidi
1. Rofikoh Rokhim
20. Muhammad
Update on Business 2. Kartika
Cholil Nafis
Conditions for Wirjoatmodjo
21. Meidyah
Semester I/2023, 3. Hendrikus Ivo
Indreswari
Future Strategy 4. Dwi Ria Latifa
22. Kahlil Rowter
Plans and 5. Heri Sunaryadi
Tuesday,
1. Rofikoh Rokhim Implementation 6. Paripurna P
Discussion 17. October 17,
2. Kartika of Governance Sugarda
of Financial 2023
Wirjoatmodjo and Supervision 7. Tedi Nurhikmat
Performance, Risk of the Board of 8. Bardiyono
3. Hendrikus Ivo
Profile, Compliance Commissioners of Wiyatmojo
4. Dwi Ria Latifa
Function, Audit PT BRI Danareksa 9. Bintoro
5. Heri Sunaryadi
Function Semester I Sekuritas (BRIDS). Nurcahyo
Tuesday, 6. Paripurna P
2023 and Follow-up 10. Kahlil Rowter
13 October 03, Sugarda
to the Instructions
2023 7. Tedi Nurhikmat
of the Commissioner Update on Business 1. Rofikoh Rokhim
8. Bardiyono
and Director of Conditions for 2. Kartika
Wiyatmojo
Guidance at the Semester I/2023, Wirjoatmodjo
9. Bintoro
Subsidiary Company Future Strategy 3. Hendrikus Ivo
Nurcahyo
PT BRI Asuransi Plans and 4. Dwi Ria Latifa
10. Ayahanita K.
Indonesia (BRINS). Implementation 5. Heri Sunaryadi
11. Abdul Ghoni Tuesday,
of Governance 6. Paripurna P
18. October 31,
1. Rofikoh Rokhim and Supervision Sugarda
2023
2. Kartika of the Board of 7. Tedi Nurhikmat
Wirjoatmodjo Commissioners 8. Bardiyono
3. Hendrikus Ivo of PT Danareksa Wiyatmojo
Update on Business 4. Dwi Ria Latifa Investment 9. Bintoro
Conditions Semester 5. Heri Sunaryadi Management Nurcahyo
I/2023, Future 6. Paripurna P (BRI MI). 10. Nurhaida*
Tuesday,
Strategy Plans and Sugarda
14 October 03, 1. Rofikoh Rokhim
Implementation 7. Tedi Nurhikmat
2023 2. Kartika
of PT Asuransi 8. Bardiyono
Wirjoatmodjo
BRI Life (BRI Life) Wiyatmojo Update on Business
3. Hendrikus Ivo
Governance 9. Bintoro Conditions Semester
4. Dwi Ria Latifa
Nurcahyo I/2023, Future
5. Heri Sunaryadi
10. Eko Wahyudi Strategy Plans and
6. Paripurna P
11. Mohammad Implementation
Tuesday, Sugarda
Hidayat of Governance
19. November 07, 7. Tedi Nurhikmat
and Supervision
2023 8. Bardiyono
of the Board of
Wiyatmojo
Commissioners
9. Bintoro
of PT Pegadaian
Nurcahyo
(Pegadaian)
10. Yudi Priambodo
Purnomo Sidi
11. Muhammad
Cholil Nafis
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 629
Page 191
Meeting Meeting Meeting Meeting Meeting Meeting
No No
Date Agenda Participants Date Agenda Participants
1. Rofikoh Rokhim 1. Rofikoh Rokhim
2. Kartika 2. Kartika
Update on Business Wirjoatmodjo Update on Business Wirjoatmodjo
Conditions, Future 3. Hendrikus Ivo Conditions Semester 3. Hendrikus Ivo
Strategy Plans and 4. Dwi Ria Latifa I/2023, Future 4. Dwi Ria Latifa
Implementation 5. Heri Sunaryadi Strategy Plans and 5. Heri Sunaryadi
Tuesday,
of Governance, 6. Paripurna P Tuesday, Implementation 6. Paripurna P
20 November 7,
and Supervision Sugarda 21 November 7, of Governance Sugarda
2023
of the Board of 7. Tedi Nurhikmat 2023 and Supervision 7. Tedi Nurhikmat
Commissioners 8. Bardiyono of the Board of 8. Bardiyono
of PT BRI Ventura Wiyatmojo Commissioners of PT Wiyatmojo
Investama (BVI) 9. Bintoro Bank Raya Indonesia 9. Bintoro
Nurcahyo (Bank Raya) Nurcahyo
10. Agoosh Yoosran 10. Eko B
Supriyanto
Frequency and Attendance Level of Integrated Governance Committee Meetings
During 2023, the Integrated Governance Committee held 21 meetings. The frequency and level of attendance of each Committee
member’s meeting are as follows
Table of Attendance at Integrated Governance Committee Meetings
Integrated Governance Committee Meeting
Attedance Number and Percentage
Name Position
Number of Number of
Percentage
Meeting Attedance
Rofikoh Rokhim Chairman 21 21 100%
Kartika Wirjoatmodjo Member 21 20 95%
Hendrikus Ivo Member 21 21 100%
Dwi Ria Latifa Member 21 21 100%
Heri Sunaryadi Member 21 19 90%
Paripurna P Sugarda Member 21 21 100%
Tedi Nurhikmat Member 21 21 100%
Bardiyono Wiyatmojo Member 9 9 100%
Bintoro Nurcahyo Member 9 9 100%
Eko B Supriyanto Member 4 4 100%
Ayahanita K. Member 1 1 100%
Abdul Ghoni Member 4 4 100%
Eko Wahyudi Member 1 1 100%
Mohammad Hidayat Member 4 4 100%
Sumihar Manullang Member 4 4 100%
Agoosh Yoosran Member 1 1 100%
Yudi Priambodo Purnomo Sidi Member 4 4 100%
Muhammad Cholil Nafis Member 4 4 100%
Nurhaida 3
Member 1 1 100%
Kahlil Rowter Member 4 4 100%
Hadiyanto1 Member 1 1 100%
Awan Nurmawan Nuh2 Member 10 10 100%
PT Bank Rakyat Indonesia (Persero) Tbk.
630 Annual Report 2023
Page 192
Corporate
Governance
Integrated Governance Committee Meeting
Attedance Number and Percentage
Name Position
Number of Number of
Percentage
Meeting Attedance
Suindiyo4 Member 11 11 100%
Duma Riana Hutapea5 Member 12 12 100%
Soegeng Hernowo5 Member 3 3 100%
Premita Fifi Widhiawati 5
Member 3 3 100%
Sumantri Suwarno 5
Member 3 3 100%
Omar Arip Tirta5 Member 3 3 100%
Meidyah Indreswari5 Member 4 4 100%
Sandra Chalik6 Member 1 1 100%
Information :
1. Mr. Hadiyanto was honorably dismissed at the Annual GMS on March 13, 2023.
2. Mr. Awan Nurmawan Nuh was active at KTKT from July 04, 2023 to October 03, 2023.
3. Mr. Nurhaida can only carry out the duties and functions of his position after receiving a fit and proper test from the Financial Services Authority.
4. Mr. Suindiyo was active at KTKT from January 01, 2023 to March 14, 2023.
5. Ms. Duma Riana Hutapea, Mr. Soegeng Hernowo, Mr. Sumantri Suwarno, Ms. Premita Fifi Widhiawati, Mr. Omar Arip Tirta, Ms. Meidyah Indraswari was active at KTKT from January
01, 2023 to October 03, 2023.
6. Mr. Sandra Chalik was active at KTKT from July 04, 2023 to October 03, 2023.
Integrated Governance Committee Competency Improvement Program
Members of the BRI KTKT have competence in their respective fields with a minimum of five years experience. The backgrounds of
the members of BRI’s Integrated Governance Committee are quite diverse, namely experience in the fields of strategic management,
risk management, banking, finance and accounting so that they can guarantee the quality of recommendations and suggestions for
improvement to the Board of Commissioners.
Types of Training and Competency Time and Place of
Name Position
Development/Training Materials Implementation
Organizer
Education and/or Training can be seen in the Education and/or Training for Members of the Board of
Rofikoh Rokhim Chairman
Commissioners section
Education and/or Training can be seen in the Education and/or Training for Members of the Board of
Kartika Wirjoatmodjo Member
Commissioners section
Education and/or Training can be seen in the Education and/or Training for Members of the Board of
Hendrikus Ivo Member
Commissioners section
Education and/or Training can be seen in the Education and/or Training for Members of the Board of
Dwi Ria Latifa Member
Commissioners section
Education and/or Training can be seen in the Education and/or Training for Members of the Board of
Heri Sunaryadi Member
Commissioners section
Education and/or Training can be seen in the Education and/or Training for Members of the Board of
Paripurna P Sugarda Member
Commissioners section
BUMN GRC
Tedi Nurhikmat Member Audit Teknologi Informasi Online, June 27, 2023 Masterclass Program
& FKSPI
BUMN GRC Master-
ESG for Auditor Online, July 13, 2023 class Program &
FKSPI
BUMN GRC
Online, August 10,
IPO & Securities Ratings Masterclass Program
2023
& BEI
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 631
Page 193
Types of Training and Competency Time and Place of
Name Position
Development/Training Materials Implementation
Organizer
BUMN GRC
Online, August 16,
ESG & IFC Performance Standards Masterclass Program
2023
& IFC
BUMN GRC
Online, 07 September
Risk Management Effectiveness Evaluation Masterclass Program
2023
& FKSPI
BUMN GRC
Online, 05 October
GRC Integrated Information For Supervisory Board Masterclass Program
2023
& FKSPI
BUMN GRC
CG Methodology & Environmental and Social Online, October 25,
Masterclass Program
Management Systems 2023
& IFC
30-31 August 2023,
IIA Indonesia National Conference 2023 IIA Indonesia
Batam
Bardiyono Wiyatmojo Member Introduction to ESG & IFC Performance Standard October 7, 2023 Kementerian BUMN
Governance and Integrity of Financial Reporting September 26, 2023 Kementerian BUMN
State Owned Enterprises Rating September 20, 2023 Kementerian BUMN
National Confrence August 30-31, 2023 The IIA
IIA Indonesia National Conference: Staying Relevant Batam, 30-31 August IIA Indonesia
- Internal Audit and Risk Management Roles in ESG 2023
- BCA Sustainability Practices
Bintoro Nurcahyo Member
- Elevating corporate sustainability: The Strategic
imperative, of internal auditor in enhancing ESG
performance
BSE GRS Masterclass 2023 - Socialization of ranking of Jakarta, 14 BUMN School Of
BUMN & BUMN Subsidiaries by Pefindo September 2023 Excellence
Jakarta, 27 BUMN School Of
ESG for Boards - Governance of ESG
September 2023 Excellence
Jakarta, 05 October BUMN School Of
GRC Integrated Information for Supervisionary Board
2023 Excellence
CG Methodology and Environmental and Social Jakarta, 25 October BUMN School Of
Management Systems 2023 Excellence
Refreshing Risk Management Level 6, LPPI, December Jakarta, 29 December BARa Risk Forum
2023 2023 - LPPI
Navigating Country Risk for Sustainable Growth : Thursday-Friday, 14-
Eko B Supriyanto Member Opportunities and Challenges “Navigating Country Risk 15 December 2023, LSPMR
for Sustainable Growth : Opportunities and Challenges” Yogyakarta
Asosiasi Ahli
Insurance Business Strategy in the Era of Declining Jakarta, March 20
Ayahanita K. Member Manajemen Asuransi
Reinsurance Capacity and Rising Reinsurance Rates 2023
Indonesia (AAMAI)
Lembaga
Insurance Guarantee and Restoring Public Trust in the Jakarta, 23 June Pengembangan
Insurance Industry in Indonesia 2023 Perbankan Indonesia
(LPPI)
AAMAI National Seminar - Implementation of Risk Asosiasi Ahli
Management to Prevent Money Laundering and Jakarta, July 6 2023 Manajemen Asuransi
Terrorism in the Insurance Industry Indonesia (AAMAI)
Indonesia Institute
Jakarta, 25 - 27 Juli
Certification in Audit Committee Practices (CACP) 2023 of Audite Committee
2023
(IKAI)
Risk Management Workshop - Application of Very Asosiasi Ahli
Jakarta, 28 - 29 July
Complex Insurance Company Risk Analysis to Improve Manajemen Asuransi
2023.
Company Performance Indonesia (AAMAI)
Jakarta, 24 August
GRC Summit 2023 (Master Class) IRMAPA
2023
PT Bank Rakyat Indonesia (Persero) Tbk.
632 Annual Report 2023
Page 194
Corporate
Governance
Types of Training and Competency Time and Place of
Name Position
Development/Training Materials Implementation
Organizer
Jakarta, 25 August
GRC Summit 2023 (Seminar) IRMAPA
2023
Asosiasi Asuransi
IFRS 17 Implementation In Indonesia Sharia (Re) Jakarta, 12 December
Abdul Ghoni Member Syariah Indonesia
Insurance 2023
(AASI)
Finance and Accounting For Non Finance and Accounting Jakarta, 13-14 March
Eko Wahyudi Member YPIA
Internal Auditor 2023
Bogor, 31 August - 1
Master Class Program Series XXII LSPMR
September 2023
Forum for Strengthening Governance and Integrity of Yogyakarta, 26
OJK
Financial Reporting September 2023
Yogyakarta, 18-20
DRIM AAJI TAHUN 2023 AAJI
Oktober 2023
Webinar "Cara Mudah Mengagregasikan Risiko Jakarta, 03
GRC
Organisasi" November 2023
National Internal Audit Seminar “Trusted Advisor:
Denpasar, 6-7
Navigating The New Frontier, Connecting Between YPIA
December 2023
Information Technology and Business Strategy”
IX Risk Management Professional Management Yogyakarta, 14-15
LSPMR
Conference December 2023
Continuing Prefessional Development I : Enhancing
Bandung, 2-3
Mohammad Hidayat Member Competitiveness through the integration of ESG and GRC GRC Management
October 2023
Principles
Pre-Ijtima’ Sanawi Workshop (Annual Meeting) Sharia Jakarta, 20 October
DSN - MUI
Supervisory Board VIII 2023 2023
Workshop Ijtima' Sanawi (Annual Meeting) DPS XIX th Jakarta, 14
DSN - MUI
2023 November 2023
Continuing Prefessional Development I : Enhancing
Bandung, 2-3
Sumihar Manullang Member Competitiveness through the integration of ESG and GRC GRC Management
October 2023
Principles
Online, October 13,
Securities Brokerage Representative (WPPE) OJK
2023
Online, October 13,
Deputy Investment Manager (WMI) OJK
2023
Jakarta, 22-26
Competency Assessor LSPP
November 2023
Enhancing ESG Through Best Practices in Accounting December 7, 2023 OJK
Agoosh Yoosran Member - - -
Sumantri Suwarno Member - - -
Yudi Priambodo Purnomo Capacity Building - Qualified Internal Auditor Head of Online, May 22-30,
Member YPIA
Sidi SPI, Managerial Level Head of SPI/CAE 2023
Pusat Studi
Capacity Building - Company Development Through Jakarta, 09 June Akuntansi FEB
Acquisition: Accounting, Financial, Tax and Legal Aspects 2023 Universitas
Padjadjaran
Capacity Building - PT Pegadaian Financial Report Jakarta, 11 August
Analysis Training 2023
Capacity Building - Managing Risk and Reputation in a USA, 20 - August 25,
PT Pegadaian
Complex World 2023
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 633
Page 195
Types of Training and Competency Time and Place of
Name Position
Development/Training Materials Implementation
Organizer
Capacity Building – Integrating Business Continuity Lembaga Profesi
Jakarta, 30 October
Management (BCM): Enhancing Resilience Through Auditor Internal
2023
Internal Audit and Risk Management Practices Indonesia
Seminar on Market Conduct Supervision and Consumer
Online, November
Protection in the Financial Services Sector Post Issuance LPPI
10, 2023
of POJK No.6/POJK.07/2022 and the P2SK Law
Nurhaida *) Member - - -
Singapore
Module 2 : Assessing Stratetgic Performance The Board Singapore, 21 - 23
Kahlil Rowter Member Management
Level View June 2023
University
*) Mrs. Nurhaida can only carry out the duties and functions of her position after receiving a fit and proper test from the OJK.
Integrated Governance Committee Income
Remuneration for committee members who are members of the Board of Commissioners is part of the honorarium given to the Board of
Commissioners and there is no special honorarium for each Committee member. Honorarium for Committee members from independent
parties (Non-Commissioners), the amount of the honorarium is determined by the Board of Commissioners with a maximum amount
of 20% of the Main Director’s salary and no other income is given apart from the honorarium. This is in accordance with the provisions
of the Minister of BUMN Regulation Number PER-3/MBU/03/2023 dated 20 March 2023 concerning Organs and Human Resources of
State-Owned Enterprises.
Work Program and Implementation of Duties of the Integrated Governance Committee in 2023
No Scope Activity Implementation Agenda
1 Evaluation of Children’s LJK 1. Evaluate the financial and non- March 21, 2023 Performance Evaluation of PT BRI Ventura
Performance financial performance of Subsidiary Investama (BVI) Semester II 2022, Strategic
Companies. Plan, Implementation of Governance and
Implementation of Supervision of the BVI
2. Evaluate business strategies based Board of Commissioners.
on performance achievements
based on business sectors (main
business) and strategic issues in
Subsidiaries
March 28, 2023 Evaluation of the performance of PT
Danareksa Investment Management (DIM)
and Implementation of Supervision of the
Board of Commissioners of DIM Semester
II 2022
Performance Evaluation of PT BRI Finance
(BRIF) Semester II 2022, Strategic Plan,
Implementation of Governance and
Implementation of Supervision of the BRIF
Board of Commissioners.
April 4, 2023 Performance Evaluation of PT BRI
Danareksa Sekuritas (BRIDS) Semester
II 2022, Strategic Plan, Implementation
of Governance and Implementation
of Supervision of the BRIDS Board of
Commissioners.
Performance Evaluation of PT Bank
Raya Indonesia (Bank Raya) Semester II
2022, Strategic Plan, Implementation
of Governance and Implementation of
Supervision of the Board of Commissioners
of Bank Raya.
April 11, 2023 Performance Evaluation of PT Asuransi BRI
Life (BRI Life) Semester II 2022, Strategic
Plan, Implementation of Governance and
Implementation of Supervision of the
Board of Commissioners of BRI Life.
May 9, 2023 Performance Evaluation of PT Pegadaian
(Pegadaian) Semester II 2022, Strategic
Plan, Implementation of Governance and
Implementation of Supervision of the
Pegadaian Board of Commissioners
PT Bank Rakyat Indonesia (Persero) Tbk.
634 Annual Report 2023
Page 196
Corporate
Governance
No Scope Activity Implementation Agenda
May 23, 2023 Evaluation of the performance of PT
Permodalan Nasional Madani (PNM)
Semester II 2022 and Quarter I 2023,
Strategic Plan, Implementation of
Governance and Implementation
of Supervision of the PNM Board of
Commissioners
June 27, 2023 Progress of Integration of Financial
Reports with PT PNM’s Enterprise Resource
Planning System
October 3, 2023 Performance Evaluation of PT BRI
Asuransi Indonesia (BRINS) Semester I
2023, Strategic Plan, Implementation
of Governance and Implementation
of Supervision of the BRINS Board of
Commissioners.
Performance Evaluation of PT Asuransi BRI
Life (BRI Life) Semester I 2023, Strategic
Plan, Implementation of Governance and
Implementation of Supervision of the
Board of Commissioners of BRI Life.
October 10, 2023 Performance Evaluation of PT BRI Finance
(BRIF) Semester I 2023, Strategic Plan,
Implementation of Governance and
Implementation of Supervision of the BRIF
Board of Commissioners.
October 17, 2023 Performance Evaluation of PT BRI
Danareksa Sekuritas (BRIDS) Semester
I 2023, Strategic Plan, Implementation
of Governance and Implementation
of Supervision of the BRIDS Board of
Commissioners.
Performance Evaluation of PT Danareksa
Investment Management (BRI MI) Semester
I 2023, Strategic Plan, Implementation
of Governance and Implementation of
Supervision of the Board of Commissioners
of BRI MI.
October 31, 2023 Performance Evaluation of PT Permodalan
Nasional Madani (PNM) Semester I
2023, Strategic Plan, Implementation
of Governance and Implementation
of Supervision of the PNM Board of
Commissioners.
Performance Evaluation of PT Pegadaian
(Pegadaian) Semester I 2023, Strategic
Plan, Implementation of Governance and
Implementation of Supervision of the
Pegadaian Board of Commissioners.
November 7, 2023 Performance Evaluation of PT BRI Ventura
Investama (BVI) Semester I 2023, Strategic
Plan, Implementation of Governance and
Implementation of Supervision of the BVI
Board of Commissioners.
Performance Evaluation of PT Bank
Raya Indonesia (Bank Raya) Semester I
2023, Strategic Plan, Implementation
of Governance and Implementation of
Supervision of the Board of Commissioners
of Bank Raya.
2 Evaluation of the Implementation Evaluate the adequacy of integrated February 28, 2023 1. Integrated Risk Profile Semester II/2022
of Integrated Governance Internal Control, Integrated Compliance 2. Implementation of the Integrated
Functions Function, Integrated Risk Management, Compliance Function Semester II/2022
and Integrated Governance Self 3. Assessment of the Adequacy of BRI
Assessment in accordance with Integrated Internal Control Semester II
applicable regulations and test their / 2022
effectiveness
August 22, 2023 1. Integrated Risk Profile Semester I/2023
2. Implementation of the Integrated
Compliance Function Semester I/2023.
3. Assessment of the Adequacy of BRI
Integrated Internal Control Semester
I/2023
The Integrated Governance Self- July 04, 2023 Integrated Governance Self Assessment
Assessment is carried out every Semester II 2022
semester
Integrated Governance Self Assessment
Semester I 2023
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 635
Page 197
No Scope Activity Implementation Agenda
3 Strengthening Integrated Coordinate with Divisions by providing March 24, 2023 Approval of the General Policy for
Governance Functions input on the General Integrated Integrated Governance in 2023
Governance Policy.
4 Changes and appointment of Review of proposals for KTKT members Changes in Changes in KTKT Members through Decree
members of the BRI financial from LJK will be carried out 5 times KTKT Members of the Board of Commissioners:
conglomerate KTKT during 2023 through Decree 1. Nokep: 08-KOM/BRI/09/2022 dated 06
of the Board of September 2022
Commissioners on: 2. Nokep: 05-KOM/BRI/02/2023 dated 15
1. February 15, February 2023
2023 3. Nokep: 08-KOM/BRI/03/2023 dated 14
2. March 14, 2023 March 2023
3. 04 July 2023 4. Nokep: 09-KOM/BRI/07/2023 dated 04
4. 03 October 2023 July 2023
5. Nokep: 11-KOM/BRI/10/2023 dated 03
October 2023
STRENGTHENING INTEGRATED GOVERNANCE FUNCTIONS Governance Framework which contains five main pillars including
In 2023, KTKT has carried out a review of the Integrated Principles Commitment, Governance Structure, Governance
Governance Committee Charter in January 2023, one of the Process and Governance Outcome.
changes to group categories is:
· Voting Rights Members are members who have voting rights The scope of the General Integrated Governance Policy for the
in approving meeting decisions. Voting Right Members BRI Financial Conglomerate is as follows:
consist of the Board of Commissioners of the Parent Entity 1. Principles and Framework for the Implementation of
and Independent Parties/Non-Board of Commissioners Integrated Governance for the BRI Financial Conglomerate
Committees of the Parent Entity who have voting rights. 2. Implementation of Integrated Governance, Implementation
· Non-Voting Rights Members are members who do not have of Integrated Risk Management, Implementation of
voting rights in approving meeting decisions. Non-Voting Integrated Compliance and implementation of Integrated
Right Members consist of Independent Commissioners from Internal Audit
each member of the Financial Conglomeration and members 3. Management of BRI Financial Conglomerate Synergies
of the Sharia Supervisory Board appointed by the Bank (if
any) and Sharia Non-Bank LJKs as members.
Organs and Committees Under the Board
For KTKT, it is to strengthen understanding of each Subsidiary of Directors
and carry out incidental tasks in accordance with the direction
of the Board of Commissioners, such as the need to monitor the Corporate Secretary
financial conglomerate’s capital adequacy, liquidity management
and intragroup transactions. Integrated Governance is also The Corporate Secretary has the responsibility to assist the
strengthened through updating BRI’s General Policy, one Board of Directors and Board of Commissioners in implementing
of which is through Approval of the 2023 General Policy on corporate governance in accordance with the capital market
Integrated Governance to ensure that BRI is able to carry out regulations, particularly in the disclosure to the public through
activities optimally, able to realize goals dynamically, but still the reporting to the government agencies and announcement
within the corridors of applicable regulations. on website as well as printed media (if mandatory), including the
implementation of the GMS. The Corporate Secretary serves as a
The Integrated Governance General Policy regulates the liaison between the Company and external parties such as capital
implementation of governance for the Main Entity and all market regulators, shareholders, media and other stakeholders.
Members of the BRI Financial Conglomeration and integrates
regulations in various main aspects related to the relationship Dasar Pengangkatan Sekretaris Perusahaan
between BRI as the Main Entity and the Members of the BRI
Financial Conglomeration. The implementation of Integrated Pembentukan Sekretaris Perusahaan didasarkan pada ketentuan
Governance is adapted to the parenting style model for BRI dan peraturan yang berlaku yaitu:
Financial Conglomerate Members determined by BRI which can 1. Peraturan Otoritas Jasa Keuangan No. 35/POJK.04/2014
change according to conditions and strategies as a Conglomerate. tentang Sekretaris Perusahaan Emiten atau Perusahaan
The Implementation of Integrated Governance is monitored Publik.
through a dashboard or management information system which 2. Peraturan Menteri Negara BUMN No. PER-01/MBU/2011
includes important information related to the BRI Financial sebagaimana telah diubah dengan PER-09/MBU/2012,
Conglomerate. The General Integrated Governance Policy is Bagian Kesembilan mengenai Sekretaris Perusahaan.
prepared based on the BRI Financial Conglomerate’s Integrated
PT Bank Rakyat Indonesia (Persero) Tbk.
636 Annual Report 2023
Page 198
Corporate
Governance
Structure of Corporate Secretary
Organizational Structure of the Corporate Secretary
President Director
Corporate Secretary Divison
Division Head
Corporate Corporate Social Capital Market Office of the Board 1 Office of the Board 2
Communication Responsibility & Governance & Public Department Department
Department Community Development Affairs
Department Management Department
Department Head Department Head Department Head Department Head Department Head
Team Member
Team member’s highest level of position. Maximum 1 level below Department Head
Function
• Media Relation & Publicatio • Program Strategic & • Capital Market • BOC General Affair • BOD General Affaris, dan
Governance BOD & SEVP Secretary
Communication TJSL & CSR
• Corporate Brand & Digital • Execution & Program • Public Affairs • BOC Executive • Internal Corporate &
Communication Management Assistant BOD Event
Partnership
• External Corporate Event & • Monitoring, Quality • Strategic & Project • BOD Executive Assistant
Sponsorship Portofolio
Control, & Reporting
• Communication Analysis &
Research
The Corporate Secretary leads the Corporate Secretary Division 4. Office of the Board 1 Department which manages the
work unit in carrying out its functions with a position at the level following functions:
of Executive Vice President. The Corporate Secretary Division is a. BOC General Affairs, Internal BOC Activity & BOC
under the guidance of the Vice President Director and the Main Secretary
Director. The Organization of the Corporate Secretary Division is b. BOC Executive Assistant
in charge of: 5. Office of the Board 2 Department which manages the
1. Corporate Communication Department which manages the following functions:
following functions: a. BOD General Affaris, dan BOD & SEVP Secretary
a. Media Relation & Publication b. Internal Corporate & BOD Event
b. Corporate Brand & Digital Communication c. BOD Executive Assistant
c. External Corporate Event & Sponsorship
d. Communication Analysis & Research The Appointment and Termination of The
2. Corporate Social Responsibility & Community Development Corporate Secretary
Department which manages the following functions:
a. Program Strategic & Communication TJSL & CSR 1. Pool of Candidates for Corporate Secretary candidates
b. Execution & Program Partnership through the Talent Committee (Human Capital Committee).
c. Monitoring, Quality Control, & Reporting 2. Nomination of Candidate for Corporate Secretary by the
3. Capital Market Governance & Public Affairs Management Board of Directors.
Department which manages the following functions: 3. Discussion of EVP Corporate Secretary Division Candidates.
a. Capital Market Governance. 4. Discussion of the proposed EVP Corporate Secretary Division.
b. Public Affairs Management. 5. Approval by the Board of Commissioners.
c. Strategic & Project Portofolio.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 637
Page 199
Functions, Duties and Responsibilities of The k. Organizing GMS and public expose.
Corporate Secretary l. Carrying out other activities required for corporate action.
2. To increase knowledge and understanding in carrying out its
The duties and responsibilities of the Corporate Secretary duties, the Corporate Secretary shall attend education and/
include, among others: or trainings.
General Duties and Responsibilities Communications
1. The Corporate Secretary should at least: 1. Managing the functions of policy development,
a. Ensuring the Company compliance with the prevailing implementation and evaluation of the Company’s
laws and regulations regarding information disclosure communication/publication strategy.
and the implementation of GCG. 2. Develop, implement and evaluate external event programs
b. Following the developments of the capital market, and Company sponsorship;
in particular the applicable stipulations and laws and 3. Managing the BRI Purwokerto Museum.
regulations in the capital market.
c. Providing services to stakeholders for any required Corporate Social Responsibility (CSR) and Community
Development
information relating to the condition of the Company.
Developing and refining strategies, mapping target program
d. Providing input to the Board of Commissioners and the
recipients, analyzing proposed activities, implementing
Board of Directors to comply with the prevailing laws and
activities, managing websites, and preparing CSR & Community
regulations in the capital market. Development reports
e. Providing information required by the Board of
Commissioners and Board of Directors periodically and/ Capital Market Governance and Public Affairs Management
or at any time if requested. 1. Manage fulfillment and compliance as a Public Company
f. Assisting the Board of Commissioners and Board of 2. Manage Corporate Secretary Division portfolio projects
Directors in implementing the Company’s GCG which 3. Manage stakeholder management
includes: 4. Manage the company’s secretarial, administrative and
- Information disclosure to the public, including the documentation activities
availability of information on the Company Website.
Office of The Board of Director and Commissioner
- Timely submission of reports to regulators.
1. Manage the communication function between the Board
- Organizing and documenting the meetings
of Commissioners, Directors and SEVP with internal and
of the Board of Directors and/or the Board of
external parties of the Company.
Commissioners (assisted by the Secretary of the 2. Manage the implementation function of granting rights and
Board of Commissioners). facilities to the Board of Commissioners, Directors and SEVP.
- Implementation of corporate orientation programs for 3. Preparation and breakdown of the budget work plan (RKA)
the Board of Commissioners and/or Board of Directors. as well as evaluation of the realization of the budget for
g. Acting as a liaison officer or contact person between the granting rights and facilities.
Company and stakeholders. 4. Manage the function of preparing and analyzing materials
h. Administering and recording the Company documents, for speeches, papers, hearings, presentations, interviews and
other supporting materials for the Board of Commissioners,
including but not limited to the Shareholders Register,
Directors and SEVP.
Special List and Minutes of Board of Directors Meetings,
5. Managing the agenda of the Board of Commissioners,
Board of Commissioners Meetings, and GMS.
Directors and SEVP, BRI’s internal activities, as well as
i. Conducting corporate communication activities in order implementation and evaluation of protocols for all activities
to maintain and enhance the Company’s corporate of the Board of Commissioners, Directors and SEVP
image, including implementing external event programs,
providing corporate sponsorship and managing the
Company’s museums;
j. Managing the function of preparing the Company’s
Annual Report, as well as the publication of Financial
Statements and other important information/reports
in print media, electronic media and the Company’s
Website to related parties/regulators in accordance with
the prevailing laws and regulations.
PT Bank Rakyat Indonesia (Persero) Tbk.
638 Annual Report 2023
Page 200
Corporate
Governance
Meeting the induction program is determined by the President
1. Ensuring the implementation of the Board of Directors Commissioner and/or determined by the needs of members
Meeting periodically at least 1 (one) time every month. of the Board of Commissioners. Furthermore, for new
2. Ensuring the implementation of the Board of Commissioners members of the Board of Directors, the induction program
Meeting at least 1 (one) time in 2 (two) months. is determined by the President Director and/ or determined
3. Ensuring the implementation of the Board of Directors – by the needs of the members of the Board of Directors. If
Board of Commissioners Meetings periodically at least 1 there is a condition that the President Commissioner and/
(one) time in 4 (four) months. or President Director are new members, then the orientation
4. Ensuring the Meeting is held in accordance with the Articles program is determined by Vice President Commissioner or
of Association, Guidelines and Rules of the Meeting and Vice President Director or 2 (two) Commissioners or 2 (two)
other stipulations. Directors in accordance with the provisions of the President
5. Becoming a liaison for the Board of Commissioners, Board of Commissioner and/or the substitute President Director
Directors and SEVP in coordinating the agenda of routine and according to applicable stipulations.
incidental meetings. 2. Minimum requirements for basic information or knowledge
6. Ensuring the agenda of the Meeting requires decision making by the Corporate Secretary shall include:
or matters that have a major impact on the welfare of the a. Internal information or knowledge, among others:
Company. - Articles of Association;
7. If necessary, reminding the Board of Commissioners and - Duties, responsibilities and authorities of members
Board of Directors that each discussion meeting will be of the Board of Commissioners and members of the
focused primarily on the implementation of their duties and Board of Directors;
responsibilities. - Vision, Mission and goals of the Company;
8. If necessary, reminding the Board of Commissioners and - The Company’s strategic plan;
Board of Directors that the level of authority for matters - The Company’s financial performance;
delegated is correct and obeyed. - Segmentation of the Company’s business, products
9. Ensuring the Minutes of Meeting are administered in and services;
accordance with the stipulations. - Bank risk management, risk profile, risk assessment
and monitoring;
General Meeting of Shareholders (GMS) - Organizational structure of the Company;
1. Ensuring the implementation of the Annual GMS by the Board - Function of Internal and External Audit Units;
of Directors within the period of minimum 5 (five) months - Other relevant information that can assist the
following the ended of fiscal year or implementing other GMS duties and performance of members of the Board of
at any time as required for the interest of the Company. Commissioners and members of the Board of Directors.
2. Ensuring the series of convention and administration of the b. External information or knowledge, including:
GMS are in accordance with prevailing stipulations. - External developments covering political, economic,
3. Ensuring the appointment of the GMS Chairman prior to the social and technological aspects, etc.
GMS convention. - he Company’s position among competitors, customers
4. Ensuring the GMS activity has included the decision making and other stakeholders.
in every agenda. - Roles and relations with the authorities in the
5. Coordinating with related independent parties (Notary and government in the monetary sector, as well as other
Share Registrar) for the efficiency of the GMS convention. competent authorities.
6. Coordinating with related divisions on the formulation and - Relevant laws and regulations.
scenario in the GMS agenda. - Other external information that relevant to the Board of
7. Ensuring the GMS announcements and invitations have been Commissioners and Board of Directors.
implemented according to the Articles of Association and c. Preparation and distribution of documents during the
other rules. induction/orientation period for newly appointed members
of the Board of Commissioners and/or Directors, include:
Enhancement of Knowledge - Charter of the Board of Commissioners and the Board of
1. Ensuring each member of the Board of Commissioners Directors
and Board of Directors receives an adequate introduction - The Company Articles of Association and its amendments.
(orientation) program at the first opportunity and thereafter - The latest Annual Report.
based on the needs. The objective of this program is to provide - Management contracts and update of the Company
brief insights to each member of the Board of Commissioners plans.
and Board of Directors regarding the Company hence new - Organizational structure of the Company.
members can immediately contribute to the Company. - Other documents, as requested by the Board of
Particularly for new members of the Board of Commissioners, Commissioners and Board of Directors.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 639
Page 201
3. Discussion on continuous self-development with the relevant 3. Approval of the Annual Report is carried out at the GMS and
Boards of Commissioners and Directors and preparing shall be in one of the GMS agenda items.
training programs plans with related work units. 4. The Corporate Secretary coordinates with related work units
4. Compiling information on trainings, both conducted in preparing the Annual Report).
domestically and abroad, based on information and
cooperation with related divisions. Capital market
5. Determining/providing recommendations on training 1. Following the developments in the capital market, particularly
programs according to the needs of the Board of regarding the prevailing capital market regulations.
Commissioners and Directors or at the request of the Board 2. Providing input to the Board of Directors to comply with the
of Commissioners and Directors. stipulations related to the capital market and other related
6. The Company orientation/induction program may take the regulations.
form of presentations, meetings, visits and document studies 3. As a contact person representing the Company to the Capital
or other programs deemed appropriate to the needs and Market Financial Services Authority, the Indonesia Stock
requests of the Board of Commissioners and Directors. Exchange and Series A Dwiwarna Shareholders.
7. The implementation of education/training follows the
applicable educational requirements at BRI Corporate Other
University. 1. Manage the implementation of risk management in the
Corporate Secretary Division.
Shareholders Registry and Ownership 2. Preparing a Functional Work Plan (RKF) and Work Plan &
1. The Corporate Secretary assists the Board of Directors in Budget (RKA) in the Corporate Secretary Division.
managing the Shareholders Registry and Special Share 3. Managing Human Capital, meeting the needs of plan of
Ownership (Series A Dwiwarna), employees, improve competence and encourage performance
2. The Corporate Secretary assists the Board of Commissioners so that the management of Human Capital runs according to
and Directors in reporting shares ownership to the Financial the policies in force in the Corporate Secretary Division.
Services Authority upon shares ownership, either directly or 4. Providing documents/data/information related to audit
indirectly, in a public company ≥5% of the paid-up capital of implementation and realization of follow-up audits at the
the company. Corporate Secretary Division.
3. The Corporate Secretary assists the Board of Commissioners 5. Preparing reports at the Division/Department level to comply
and Directors in reporting shares ownership to the Financial with applicable regulations and the needs of other work units
Services Authority if there is a change in their ownership or related agencies.
in a public company ≥0.5% (zero point five percent) of 6. Managing logistics and secretarial affairs at the Division/
the company shares paid up, either in 1 (one) or multiple Department level, including the use of logistics and
transactions. secretarial related costs in accordance with applicable
4. The reports referred to in number 2) and number 3) must be regulations.
submitted to the Financial Services Authority no later than 7. Managing the development of application platforms/systems
10 (ten) days after the ownership or change in ownership of in coordination with related divisions.
the shares of the public company occurred. 8. Improving policies/provisions related to the output (work
results) of the Corporate Secretary Division and other work
Coordination of Annual Report Preparation units (including among others: Service Level Agreement/
1. The Annual Reports include at least Financial Highlights SLA, Operational Procedure Book/BPO, etc.).
Data, Board of Commissioners and Board of Directors Reports, 9. Coordinating and cooperating at the Division/Department
Company Profile, Management Discussions and Analysis on level, as well as fostering good relations with other work
the Company Performance, GCG, Financial Information and units, institutions or agencies or agencies or third parties,
other information deemed relevant in accordance with the including, among other things, the procurement and
developments of prevailing laws and regulations. and the implementation of Cooperation Agreements (PKS) related to
latest best practices. the duties of the Corporate Secretary Division.
2. The Annual Report is completed no later than the 4th
(fourth) month after the end of the current financial year
and not later than the shareholder’s acceptance prior to the
GMS.
PT Bank Rakyat Indonesia (Persero) Tbk.
640 Annual Report 2023
Page 202
Corporate
Governance
Profil Sekretaris Perusahaan
Periode Januari – Agustus 2023
LEGAL BASIS FOR APPOINTMENT
Served as Corporate Secretary of BRI since September 2, 2020 based on the
Decree of the Board of Directors No. Nokep: 140.e-DIR/KHC/07/2019 July 22,
2020 and the Board of Commissioners Approval Letter No. SR.20-KOM/07/2020
dated July 2, 2020 regarding Approval for the Replacement of the Head of the
Corporate Secretariat Division. The appointment of the new BRI Corporate
Secretary has been reported to the OJK and published on the BRI website and
the Indonesia Stock Exchange.
WORK EXPERIENCE
He started his BRI career in 1991 with various positions including:
• Branch Manager, Jakarta Jatinegara Branch Office, Jakarta Jatinegara, Jakarta
Regional Office 1 (06-01-2014 to 11-30-2015)
• Acting Head of Directors Bureau, Head Office Directors Bureau, Head Office
Aestika Oryza Gunarto
(12-01-2015 to 11-30-2016)
Corporate Secretary • Deputy Head of Division, Secretariat and Protocol Division, Head Office, Head
Office (01-12-2016 to 04-30-2019)
Indonesian citizen, born in Jakarta, in 1970.
Age 53 years as of December 2023. Domiciled • Deputy Regional Head for Business Sector, Business Sector Makassar Regional
in Jakarta Office, Makassar Regional Office (01-05-2019 to 31-10-2019)
• Deputy Regional Head for Business Sector, Business Sector Semarang Region-
al Office, Semarang Regional Office (01-11-2019 to 31-05-2020) Deputy Re-
gional Head for Business Sector, Small Business Sector Semarang Regional
Office, Semarang Regional Office (01- 06-2020 to 05-08-2020)
• Acting Executive Vice President, Corporate Secretary Division Head Office,
Head Office (08-06-2020 to 11-05-2020)
• Executive Vice President, Corporate Secretary Division Head Office, Head Of-
fice (06-11-2020 to Now)
DOUBLE FUNCTION
-
EDUCATIONAL BACKGROUND
• Bachelor of Corporate Economics, Atma Jaya University, Yogyakarta (1994)
• Master of Marketing Management, Padjadjaran University Bandung (2005)
CERTIFICATION
Risk Management Certification Level 5
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Period August 2023 – Present
LEGAL BASIS FOR APPOINTMENT
Served as BRI Corporate Secretary since August 1, 2023 based on Directors’
Decree No. 1613-DIR/HCB/08/2023 dated August 1, 2023 and the Board of
Commissioners’ Approval Letter SR.26-KOM/07/2023 dated 27 July 2023
concerning Approval of the Replacement of the Head of the Corporate
Secretariat Division. The appointment of the new BRI Corporate Secretary had
been reported to the OJK and published on the BRI website and the Indonesian
Stock Exchange.
WORK EXPERIENCE
He started his BRI career in 2005 in various positions, including:
• Manager, Investor Relations Desk, Head Office (10-01-2012 to 02-28-2015)
• Head of Financial Institution Banks & Overseas Work Unit Management,
Agustya Hendy Bernadi International Business Division, Head Office (03-01-2015 to 06-30-2018)
Corporate Secretary • Deputy General Manager/Operations Manager, BRI New York Agency (07-01-
2018 to 05-08-2022)
Indonesian citizen, born in Bogor, in 1979. Age
44 years as of December 2023. Domiciled in • Department Head International Business Division, Head Office (09-05-2022 to
Jakarta 31-7-2023)
• Division Head Corporate Secretary, Head Office (1-8-2023 until now)
DOUBLE FUNCTION
-
EDUCATIONAL BACKGROUND
• Bachelor of Agricultural Economics, Bogor Agricultural Institute, Bogor (2001)
• Master of Strategic Management, Bogor Agricultural Institute, Bogor (2009)
• Master of Business Administration, University of Florida, United States (2012)
CERTIFICATION
Level 2 Risk Management Certification
Corporate Secretary Competency Development Program
Types of Training and Development Materials Time and place
Name Competence/Training Implementation
Organizer
Imperial College Business
Leadership in a Technology Driven World June 2023, London
School
Aestika Oryza Gunarto*
Risk Management Specialist - Liquidity Risk Management July 2023, Jakarta BSPD
BSDP Upskilling Department Head "Strategy Execution 4DX"
Agustya Hendy Bernadi** 2023, Jakarta Dunamis
(including general accounting and legal material)
* Finished the term of office in August 2023
** Started the term of office in August 2023
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642 Annual Report 2023
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Corporate
Governance
Implementation of Duties of the Corporate Secretary in 2023
Relationship With Mass Media
Year 2023 Printed Online TV Total BRI Liga 1 Grand Total Quarter
January 527 10.539 19 11.085 4.144 19.373
Q1 February 432 10.296 35 10.763 5.002 20.767 63.432
March 422 13.206 32 13.660 4.816 23.292
April 268 9.117 7 9.392 3.833 17.058
Q2 May 350 8.919 19 9.288 1.035 11.358 42.419
June 285 10.198 30 10.513 1.745 14.003
July 387 15.594 74 16.055 7.567 31.189
Q3 August 303 13.946 39 14.288 6.626 27.540 85.916
September 348 15.814 45 16.207 5.490 27.187
October 355 18.635 37 19.027 5.549 30.125
Q4 November 318 17.661 48 18.027 4.851 27.729 86.401
December 383 18.669 41 19.093 4.727 28.547
Grand Total 4.378 162.594 426 167.398 55.385 222.783
2023
Implementation of corporate communications is carried out by reporting. Therefore, until the end of December 2023, a total of
involving various media as strategic partners, including print, 55,385 news articles regarding BRI Liga 1 will appear on print, TV
TV and online media. Communication is carried out through the and online media platforms.
publication of press releases, which during 2023 has reached a
total of 540 press releases by the Company, with a total uptake Apart from that, the Corporate Secretary also carries out routine
by the media of 222,783 reports in all media. monitoring of activities on social media to maintain and improve
BRI’s positive image. BRI’s positive image is built through pillar
MSMEs are still the main news theme for BRI. MSMEs as BRI’s content regarding corporate values & achievements, work at BRI,
business focus have a key role in developing the national and financial management which is packaged with attractive
economy which directly drives BRI’s performance growth. For this treatment that is suitable for social media users. So in the fourth
reason, the narrative in the BRI release places more emphasis on quarter BRI’s positive image on social media reached 93 percent.
empowering MSMEs and the people’s economy. Apart from that, The Corporate Secretary as the superior of the BRI Information
publications regarding BRI’s financial performance, shares and & Documentation Management Officer (PPID) carries out his
achievements are also BRI’s main news themes to improve its duties in coordinating public information services. Throughout
positive image in the eyes of the public and also as an information 2023, PPID BRI received 12 requests for information from the
reference for investors. public, all of which were fulfilled in accordance with applicable
regulations. The excellent performance of public information
In relation to BRI as the sponsor of the highest caste football management earned BRI the title of “Main Informative in the
league in Indonesia, namely BRI Liga I, which is the most BUMN Category” in the 2022 Monitoring and Evaluation (Monev)
popular sport in Indonesia, it contributes greatly to BRI’s overall of Public Information Openness for Public Bodies by the Central
Information Commission with a score of 97.19.
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Annual Report 2023 643
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The Corporate Secretary also acts as a spokesperson to answer various questions from journalists, accompanies the BRI Board of Directors
in interviews with the media, organizes press conferences to improve the company’s image, and monitors and clarifies negative news or
issues that could reduce BRI Bank’s reputation. .
ACTIVITIES WITH MASS MEDIA IN 2023
During 2023, BRI carried out activities with Mass Media including:
No Event Waktu Media/Lembaga Pembahasan Type
Wednesday, January
1 Meeting with Media Tempo Redaktur Tempo Kerja Sama BRI & TEMPO.Co Media Relation
18, 2023
Tuesday, January 31, BRI Performance and
2 Dinner with CNBC CNBC Media Relation
2023 Banking Issues
3 Meeting with Media Tempo Friday, February 2, 2023 President Director Agenda Fourfeo BRI Media Relation
Friday, February 10, Potential for BRI – Kontan
4 Meeting with Media Kontan President Director Kontan Media Relation
2023 Collaboration
Tuesday, February 14, Potential for BRI - Emtek
5 Lunch with Emtek Group Emtek Group Media Relation
2023 Collaboration
Tuesday, February 14, Regular BRI & Kontan
6 Meeting with Kontan Deputy chief of editor Kontan Media Relation
2023 Collaboration
Monday, February 20, Deputy chief of editor Kontan,
7 Meeting with Tribunnews.com BRI Periodic Cooperation Media Relation
2023 Marketing
Tuesday, February 21, News Director MNC, Chief of
8 Meeting with MNC Group Media Gathering Media Relation
2023 editor MNC Group
Meeting bersama Suara.com Wednesday, February
9 President Director Suara.com Discussion of KUR Content Media Relation
22, 2023
Wednesday, March 1, BRI Performance and BRI
10 Halal Bi Halal Pemred BOD BRI & Subsidiary Pemred Gathering
2023 Optimism 2023
Sepak bola FH BUMN Bersama FH BUMN
11 Friday, March 3, 2023 Football Activity Media Relation
Pemimpin Redaksi Chief of editor National Media
12 Golf bersama Infobank Saturday, March 4, 2023 CEO Infobank Golf Activity Media Relation
13 Fourfeo Cup 2023 Friday, March 10, 2023 Tempo Media Group (TMG) Football Activity Media Relation
Tuesday, March 14,
14 Meeting bersama Republika Republika KUR Media Relation
2023
Lunch bersama MNC Portal
15 Tuesday, May 9, 2023 AE dan Tim Redaksi MPI Evaluation of Collaboration Media Relation
Indonesia (MPI)
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Corporate
Governance
No Event Waktu Media/Lembaga Pembahasan Type
Kementerian BUMN, Direksi
Pendampingan Stakeholder
16 May 12-18, 2023 BRI, Media MNC, Emtek, SEA Games coverage Media Relation
dan Media
Republika
Meeting Bersama B-Universe Discussion of Media & CSR
17 Tuesday, May 23, 2023 Direktur Utama B-Universe Media Relation
Berita Satu Cooperation
Meeting Bersama Media
Olahraga (Sport Star, Bola Discussion of BRI League 1
18 Thursday, May 25, 2023 Pemred Media Media Relation
Sport, Super Ball, Top Skor, Publication Cooperation
Indo Sport)
Meeting Bersama Bisnis Wednesday, June 7, Discussion of Program
19 Pemred Media Relation
Indonesia 2023 Cooperation
Gathering Bersama Media Watching together FIFA
20 (Republika, Idx Channel, Bisnis. Monday, June 19, 2023 Pemred Media Matchday Indonesia vs Media Relation
com) Argentina
21 Meeting Bersama Kompasiana Thursday, July 27, 2023 Business Head Content Plan Soceng Media Relation
Wednesday, August 2,
Meeting bersama Trans TV AE Trans TV Cooperation Discussion Media Relation
2023
Meeting Fun Football bersama Menteri BUMN, PSSI, Direksi Technical Discussion of the
22 Tuesday, August 9, 2023 Media Relation
Rakyat Merdeka BRI, Pemred Fun Football Event
Gathering bersama Ikatan Thursday, August 24,
23 Ketua IJTI Cooperation Discussion Media Relation
Jurnalis Televisi (IJTI) 2023
Friday, September 8,
24 Lunch bersama Promedia CEO Promedia Cooperation Discussion Media Relation
2023
Tuesday, September Direksi BRI, Pemred, Redaktur Media Gathering & Fun
25 Media Gathering &Trofeo Cup Media Relation
12, 2023 Media Footbal
Media Gathering dengan TV Wednesday, September
26 Pemred Cooperation Discussion Media Relation
One 26, 2023
Discussion of Cooperation
Wednesday, October
27 Lunch Bersama Harian Kompas GM Kompas ahead of the 128th Media Relation
11, 2023
Anniversary
Focus Group Discussion Friday-Saturday,
28 Pemred Media Nasional Insight Stakeholder Media Gathering
Pemred Media October 6-7, 2023
Wednesday-Thursday,
29 Media Day Perwakilan Media Tier 1 Program Media Media Gathering
December 27-28, 2023
Apart from that, the Corporate Secretary also held the BRI Fellowship Journalism 2023 program, namely a program providing Master’s
scholarships to journalists at state universities in Indonesia. In 2023, through this program BRI will provide scholarships to 45 journalists.
Organizing GMS
During 2023, the Company has held 1 (one) GMS on March 13 2023 as reported in the GMS sub-chapter in the Corporate Governance
Chapter in this Annual Report.
Transparency in Submission of Reports and Openness of Information
During 2023, the Corporate Secretary has carried out information disclosure reports, routine reports, incidental reports and/or data
requests by regulators. Reporting details have been submitted in the Sub-Chapter Transparency of Report Submission in the Corporate
Governance Chapter in this Annual Report.
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Internal Audit Work Unit
PERFORMANCE SUMMARY OF THE INTERNAL AUDIT WORK UNIT
Implementing good governance in the banking industry is 1. Review of Internal Audit Work Effectiveness and Strategy
needed to face increasing risks, dynamics and complexity. One Improvement and review of the quality of audit and
part of implementing governance in the banking industry is the advisory activities by updating Strategy, New Audit
implementation of an effective internal audit function. The Framework, IT Audit and Strategic Advisory so as to
Internal Audit Work Unit is responsible for implementing an increase added value for auditees.
effective internal audit function in the Company in accordance 2. Analytical Data Optimization
with Financial Services Authority Regulation Number 1/ The use of audit tools by utilizing technology in order
POJK.03/2019 dated January 28, 2019 concerning the to predict and detect potential risks that may arise in a
Implementation of the Internal Audit Function in Commercial business process and increase audit efficiency and quality.
Banks which includes at least: 3. Audit Management System
1. Assist the President Director and Board of Commissioners Internal Audit Work has enhanced the audit management
in carrying out supervision system of Internal Audit Work BRI and Internal Audit Work
2. Make analyzes and assessments in the fields of finance, subsidiaries as follows:
accounting, operations and other activities through a. BRI Audit Management System (BRISMA)
audits; BRI Audit Management System (BRISMA) is a suite of
3. Identify all possibilities to improve & increase the applications in the field of audit management that
efficiency of use of resources and funds; and facilitates the establishment of audit standards at all
4. Provide suggestions for improvements and objective stages of the internal audit process at BRI from the
information about the activities examined at all levels of planning to monitoring stages. The BRISMA application is
management web-based and can be accessed online and is integrated
with the BRISTARS application and other audit tools
In order to assess the effectiveness of the implementation owned by Internal Audit Work BRI.
of the internal audit function, a review has been carried out b. BRI Integrated Audit Management System (BRISMA)
by Public Accounting Office Tanudiredja, Wibisana, Rintis & Internal Audit Work
Partners or PwC. Based on the results of this review, in general Audit management application that facilitates the
the activities carried out by Internal Audit Work Unit are in establishment of audit standards at all stages of the
accordance with regulatory provisions and the International internal audit process for subsidiary companies, namely
Standard for the Professional Practice of Internal Auditing. In BRI Life and BRI Finance. The BRISMA application is a
line with this, in 2023 the ISO 9001:2015 Quality Management web-based application and can be accessed online.
System recertification will be carried out. ISO certification is 4. Implementation of Internal Control over Financial
given to all Internal Audit Work work units including the Audit Reporting Audit (ICoFR)
Standard & Quality Development Division, Audit Head Office, Implementation of the Internal Audit Work function
and 18 Regional Audit Offices throughout Indonesia. This in implementing ICoFR in the company to ensure that
shows that Internal Audit Work has implemented a quality internal control over Financial Reports is running
management system in every Internal Audit Work activity, effectively in the company.
so that it can realize the vision of Internal Audit Work BRI 5. Implementation of Agile Audit
to become a reliable strategic business partner in order to Carry out audit activities for increasingly dynamic changes
achieve BRI’s vision and become a benchmark of best practice in business processes so as to minimize risks that may
for the Internal Audit Work Unit in Indonesia. occur.
6. Strengthening Advisory Function
Furthermore, in order to support the effective implementation MenUpdate the Advisory Framework by adjusting the
of the internal audit function, Internal Audit Work implements mechanism for effective advisory activities.
the following programs:
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Corporate
Governance
7. Enhancement Risk Control Matrix/Risk Control Library 11. Integrated Internal Audit Work
Information Technology BRI’s Internal Audit Work has an obligation to improve
Updating risk and control information related to IT General the quality of Subsidiary Companies’ Internal Audit Work
Control and IT Application Control by involving the 1st which is reflected in the maturity value of each Subsidiary
line, 2nd line and 3rd line. Including enhanced mapping Company. Programs that have been implemented to
of product taxonomy data with IT Assets/supporting support Integrated Internal Audit Work include::
applications to assist the risk assessment process and a. Annual Audit Planning
determining audit objects. b. Individual & Joint Audit
8. Strengthening Synergy and Collaboration between 1st line, c. Quality Assurance Improvement Program
2nd line and 3rd line d. Review policies & procedures owned by Internal Audit
Implementation of regular communication with 1st Work Subsidiaries
line and 2nd line through the GRC (Governance, Risk e. Monitoring offsite financial performance and Internal
Management and Compliance) Forum, sharing Early Audit Work performance of Subsidiary Companies.
Warning System tools, and regular monitoring as a strategy f. Submission of Implementation Reports and Principal
to improve organizational governance, risk management Internal Audit Work Audit Results of Subsidiary
and compliance with applicable regulations. Companies to the Integrated Internal Audit Work
9. Implementation of ISO 9001:2015 and Integrated Internal Audit Work Reports to the
The Internal Audit Work Unit has received ISO 9001:2015 President Director, President Commissioner and
Quality Management System certification for The Internal Integrated Governance Committee
Audit Work Unit’s business processes which is carried out g. Placement of BRI Internal Audit Work auditors in
periodically every year. Subsidiary Internal Audit Work, Subsidiary Internal
10. Human Capital Development Audit Work benchmarks to BRI Parent Internal Audit
Internal Audit Work carried out programs to continuously Work and secondment programs.
increase auditor competency through the implementation h. Assistance with enhancement of Internal Audit Work
of professional certification, BRILian Specialist audit tools for Subsidiary Companies and joint use of
Development Program, BRILian Leadership Development the BRISMA 2.1 Audit Management System
Program, internships, guest auditors and the One Hour i. Liaison Officer and Monitoring follow-up to external
With You Program (knowledge sharing involving 1st line, audit findings.
2nd line with 3rd line)
Legal References
1. Financial Services Authority Regulation no. 17 of 2023 8. Financial Services Authority Circular No.35/ SEOJK03/2017
concerning Implementation of Governance for Commercial dated 7 July 2017 concerning Standard Guidelines for
Banks. Internal Control Systems for Commercial Banks.
2. Financial Services Authority Regulation no. 1/POJK.03/2019 9. Financial Services Authority Regulation No.45/POJK.03/2020
dated 29 January 2019 concerning Implementation of the dated October 14, 2020 concerning Financial Conglomerates.
Internal Audit Function in Commercial Banks. 10. Financial Services Authority Regulation No56/POJK.04/2015
3. Financial Services Authority Regulation no. 11/POJK.03/2022 dated December 29, 2015 concerning the Establishment and
dated 7 July 2022 concerning the Implementation of Guidelines for Preparing the Internal Audit Unit Charter.
Information Technology by Commercial Banks. 11. Regulation of the Minister of State-Owned Enterprises of
4. Financial Services Authority Regulation no. 29/POJK.03/2022 the Republic of Indonesia Number PER-2/MBU/03/2023 of
dated 27 December 2023 concerning Cyber Resilience and 2023 concerning Guidelines for Governance and Significant
Security for Commercial Banks. Corporate Activities of State-Owned Enterprises.
5. Financial Services Authority Regulation No.18/POJK.03/2014
dated 18 November 2014 concerning the Implementation of As part of the implementation of Good Corporate Governance, the
Integrated Governance for Financial Conglomerates. Internal Audit Unit (IAU) has a pivotal role in supporting strategic
6. Financial Services Authority Regulation No.38/POJK.03/2016 business objectives through effective assurance and consulting
dated 1 December 2016 concerning the Implementation of activities in accordance with the direction and strategy of the
Risk Management in the Use of Information Technology by company. The effective implementation of the Internal Audit
Commercial Banks. Unit function can provide assurance to the company regarding
7. Financial Services Authority Regulation No.34/POJK-03/2016 the quality and effectiveness of the internal control system,
dated March 22, 2016 concerning the Implementation of Risk risk management and governance systems to protect the
Management for Commercial Banks. organization and the company’s reputation. In order to support
the company’s aspirations as The Most Valuable Bank in South
East Asia and Home to the Best Talent in 2022 which is translated
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Annual Report 2023 647
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into the destination statement in 2021 as the Most Valuable Banking Group in Indonesia, IAU applies a more agile audit approach. in
order to improve performance, quality and meet stakeholder expectations. In carrying out its roles and functions, IAU is supported by
an independent organizational structure, adequate number and competence of auditors, development of agile audit methodologies
and tools. The IAU also continuously improves synergy with the 1st line and 2nd line functions through coordination,collaboration and
regular and effective communication in order to increase the effectiveness of risk management, control and good corporate governance.
Organization Structure of Internal Audit Unit
In carrying out its roles and functions, The Internal Audit Work Unit is supported by an independent organizational structure and an
adequate number and competency of Auditors. BRI’s The Internal Audit Work Unit is led by SEVP The Internal Audit Work Unit who is
under the President Director and has a line of communication with the Board of Commissioners through the Audit Committee. SEVP The
Internal Audit Work Unit oversees the Audit Standard & Quality Development Division; Head Audit Office, and 18 (eighteen) Regional
Audit Offices, and Special Investigation Audit. The following is the The Internal Audit Work Unit Organizational Structure.
GMS
Board of
Commissioners
President Director
Audit Committee
Internal Audit
Directorate
Regional Audit Special Investigation
Audit Standard & Quality Development Division Head Office Audit
(18 RAO) Audit
Audit Audit IT
Audit Liason Officer Wholesales Micro & Support & IT Strategy
Development Data Application Consulting Team
Technology & Audit & Overseas Retail Audit Others Audit Audit Regional
& Analytics Audit & Support Member
Departement Support Team Audit Department Department Department Assurance
Quality Departement Department Team
Department
Departement
Team Member Team Member
The Internal Audit Work Unit structurally consists of Work Units b. Head Office Audit
that carry out audit activities and work units that carry out the Carrying out all audit (assurance) activities and providing
development of Audit Standards and Quality as follows: consulting services as a strategic business partner with the
audit object of the Head Office Work Unit, work units involved
Work Unit that carries out audit activities in the process of managing and using Information System
a. Regional Audit Office Technology (including the development and operational
Carry out all audit activities and provide consulting services processes of Core and Non-Core Banking applications ;
as a strategic business partner with the audit objects of TSI infrastructure operations in the Data Center, Disaster
Regional Offices, Branch Offices, Priority Service Centers, Recovery Center and all Work Units; information security;
Sub Branch Offices, Cash Offices and BRI Units in their work applications; TSI infrastructure; TSI development strategies
areas. Currently BRI has 18 (eighteen) Regional Audits, which and policies; IT risk management; TSI support and End User
is one of BRI’s strategies so that The Internal Audit Work Computing, Special Branch Offices, Overseas Work Units,
Unit’s role as a Strategic Business Partner and assurance BRI Financial Conglomerate LJK (Subsidiary Companies
function can be more effective and efficient considering and Related Companies), and Subsidiary Companies outside
that the organizational structure, authority, duties and the BRI Financial Conglomerate LJK which BRI owns more
responsibilities for managing BRI’s business and assets are than 50%. The Audit Head Office also carries out reviews of
decentralized. several things that have been regulated by the regulator,
including Anti-Fraud Strategy, Implementation Integrated
Risk Management and Capital Management.
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Corporate
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c. Special Investigation Team Audit Standard & Quality Development Division prepares the vision,
Carrying out investigations into indications of fraud and mission and strategy of The Internal Audit Work Unit BRI, carries out
whistleblowing system complaints with the authority of audit audit quality evaluations by The Internal Audit Work Unit BRI staff,
objects for all BRI Work Units. The Special Investigation Desk independent parties and internal quality assurance for The Internal
is under and directly responsible to the Head of The Internal Audit Work Unit subsidiary companies, carries out studies and
Audit Work Unit BRI. designs software and hardware to support audit implementation,
carries out analysis and preparing audit, liasion officer & support
team results reports as well as developing and managing analytical
tools for audit data. The following are the positions of 18 (Eighteen)
BRI Regional Audit Offices spread throughout Indonesia:
RAO Banjarmasin
RAO Manado
RAO Medan
RAO Pekanbaru
RAO Jayapura
RAO Padang
RAO Palembang
RAO Semarang
RAO Surabaya
RAO Lampung RAO Makassar
ASQ Division
HOA
SPI DESK RAO Bandung
RAO Jakarta 1 RAO Yogyakarta
RAO Jakarta 2 RAO Denpasar
RAO Jakarta 3
RAO Malang
Position of the Intern Audit Unit in the Appointment and Termination of SEVP Internal
Organizational Structure Audit Unit
Structurally, BRI IAU is directly responsible to the Main The SEVP Internal Audit Unit is appointed and terminated by
Director and has a line of communication with the Board of the President Director following the approval of the Board of
Commissioners through the Audit Committee, so that it can Commissioners by taking into account the recommendations of
support the implementation of independent and objective audit the Audit Committee. The appointment of SEVP IAU has been
and consulting activities. The IAU organization is led by the SEVP reported to the Financial Services Authority.
Internal Audit Work Unit.
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Profile of the Head of Internal Audit Unit
LEGAL BASIS FOR APPOINTMENT
Appointed as SEVP BRI Internal Audit Work Unit since March 2022 based on
Directors Decree No.339- DIR/HCB/03/2022 dated March 7, 2022 and approved
by the Board of Commissioners No. R.07- KOM/01/2022 dated January 25,
2022. The appointment of the new BRI Internal Audit Work Unit SEVP had been
reported to the OJK and published on the BRI website and the Indonesia Stock
Exchange
WORK EXPERIENCE
• • SEVP The Internal Audit Work Unit BRI (March 2022 - present)
• Regional CEO BRI Surabaya (November 2019 – March 2022)
• Division Head of Agribusiness (August 2019 – October 2019)
• Division Head of Medium Business (July 2018 – July 2019)
Triswahju Herlina • Deputy Regional Leader RO Yogyakarta (March 2016 – June 2018)
• Deputy Regional Leader RO Malang (October 2012 – February 2016)
SEVP Internal Audit Work Unit
EDUCATIONAL BACKGROUND
Indonesian citizen, born in Madiun, in 1968.
Age 55 years as of December 2023. Domiciled • Bachelor of Business Administration from Brawijaya University, Malang (1990)
in Jakarta • Master of Agribusiness Management from Gadjah Mada University, Yogyakarta
(2005)
CERTIFICATION
• Qualified Internal Auditor
• Level 4 Risk Management Certification
LEGAL BASIS FOR APPOINTMENT
Directors Decree Number R.331-DIR/HCB/01/2022 04 July 4, 2022 Division Head
Audit Standard & Quality Development.
WORK EXPERIENCE
• EVP Audit Standard & Quality Development Division (October 2023 - present)
• SVP Audit Standard & Quality Development Division (June 2022 - October
2023)
• VP Audit Intern Wilayah BRI Manado (January 2020 – September 2020)
• VP Audit Intern Wilayah BRI Denpasar (October 2020 – June 2020)
• Group Head Satuan Kerja Audit Intern BRI Jakarta (August 2017 – December
2019)
EDUCATIONAL BACKGROUND
Bangkit Ngabdianto
Bachelor of Electrical Engineering (2004)
Division Head Audit Standard & Quality
Development
CERTIFICATION
Indonesian citizen, born in Tuban, in 1980. Age • Certified Information Systems Auditor (CISA)
43 years as of December 2023. Domiciled in • Certified Fraud Examiner (CFA)
Jakarta
• Qualified Internal Auditor (QIA)
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Corporate
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LEGAL BASIS FOR APPOINTMENT
Served as Internal Audit Head (Head Office Audit) since May 2023 based on BRI
Official Transfer letter No. R.473-DIR/HCB/05/2023 Date May 12, 2023 TMT
May 1, 2023
WORK EXPERIENCE
• Internal Audit Head (Head Office Audit) May 1, 2023 – Present
• Regional Chief Audit Malang Region January 2022 – April 30, 2023
EDUCATIONAL BACKGROUND
• Bachelor of Laws from Parahyangan University, Bandung (1992)
• Master of Notarial Affairs from the University of Indonesia (2000)
Donny Permana CERTIFICATION
• Qualified Internal Auditor (QIA)
Internal
• Audit Head
(Head Office Audit)
• Certified Internal Audit Executive (CIAE)
• Level 4 Risk Management Certification
Indonesian citizen, born in Kaban Jahe, in 1969.
Age 54 years as of December 2023. Domiciled
in Jakarta
Internal Audit Charter 4. Provide suggestions for improvements and objective
information on the activities examined at all levels of
Internal Audit Work Unit owned an Internal Audit Charter in management.
accordance regarding Number BRI KU.02-DIR/ASQ/12/2022 5. Prepare standards for the implementation of internal audit
dated December 30, 2022 which refers to OJK Regulation functions that at least cover the matters stipulated in the
Number 1/POJK. 03/2019 concerning the Implementation of the Internal Audit Professional Standards as a guide for Internal
Internal Audit Function in Commercial Banks, and refers to the Auditors in carrying out their duties.
International Standards for the Professional Practice of Internal 6. Become a Liaison Officer for BRI external parties in relation
Auditing (ISPPIA) from the Institute of Internal Auditors (IIA). to the audit function.
BRI Internal Audit Charter is a guideline for the implementation Responsibilities of the Head of Internal Audit
of the internal audit function for the audit carried out by the Work Unit
Internal Audit Unit (IAU), initiation of IAU communication with
inspected work units, inspection of bank activities and IAU’s 1. Ensuring the implementation of the internal audit function
authority in accessing the bank records, documents, and physical in accordance with the Internal Audit Professional Standards
assets. On integrated IAU function in the financial conglomerate, and the Internal Audit Code of Ethics.
the IAU has the Integrated Internal Audit Charter of the Financial 2. Selecting competent human resources according to the
Conglomerate as the main guideline for integrated governance needs in carrying out Internal Audit Work Unit ‘s duties.
that must be obeyed by all Integrated IAU in the Financial 3. Ensuring that the internal audit function was supported
Conglomerate. by adequate audit resources, methodologies, tools and
techniques.
Duties and Responsibilities of the Internal Audit 4. Ensuring compliance with internal audit policies and
Unit procedures, unless these policies and procedures conflicted
with the Internal Audit Charter. Any conflicts that exist would
1. Assisting the duties of the President Director and the Board be resolved or communicated to the President Director and
of Commissioners in oversight by describing operationally the Audit Committee.
both the planning, implementation and monitoring of audit 5. Ensuring all assurance and consulting activities carried out
results. in accordance with the Professional Standards for Internal
2. Make independent, objective and professional analysis and Auditing.
assessments on finance, accounting, operations, and other 6. Preparing measures for assessing the success of performance
activities through audits at all levels of BRI Work Units, and and achieving the objectives of the Internal Audit Work Unit.
conduct special examinations if necessary. 7. Ensuring that the principles of integrity, objectivity,
3. Identify all possibilities to improve and enhance the efficient confidentiality and competence had been implemented and
use of resources and funds. upheld.
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8. Ensuring Internal Audit Work Unit The Internal Audit Work Unit 17. Ensure that in the event that there was a request for an
members to take part in continuous professional development expert witness from the Internal Audit Work Unit ranks,
and other training in accordance with the development of the Internal Audit Unit can assign a specific Auditor to act
complexity and the Bank’s business activities. as an expert witness by taking into account competence,
9. Preparing and reviewing the internal audit charter knowledge, expertise and experience in accordance with the
periodically. case at hand.
10. Preparing an annual audit plan and budget allocation for the 18. Ensure that if there was a request for audit documents by an
implementation of the internal audit function. external party (related to litigation), coordination was made
11. Ensuring that the implementation of internal audit was in with the Legal Division or Legal Officer.
accordance with the internal audit plan. 19. Prepare and review the internal audit charter periodically.
12. Reporting significant findings to the Board of Directors for 20. The Head of The Internal Audit Work Unit obtains a written
immediate corrective action. and transparent work assessment from the President Director
13. Monitoring corrective actions on significant findings. and Audit Committee.
14. Reporting the monitoring results of follow-up improvements 21. In carrying out the duties and responsibilities, the Head
on significant findings to the Board of Directors and the of The Internal Audit Work Unit must have adequate
Board of Commissioners, with a copy to the Audit Committee competence and ability to lead an independent and effective
and the Director in charge of the compliance function internal audit function as required by the regulator.
periodically.
15. In the event that there was use of external party services for Authority of the Internal Audit Work Unit
internal audit activities, Internal Audit Work Unit ensured
that: The Internal Audit Work Unit has the least authority:
a. Transfer of knowledge was organized between external 1. Access all information in full, free and unlimited about BRI’s
parties to members of the Internal Audit Unit considering records, information, workers, funds and assets, locations/
the temporary use of external party expert services. areas and other resources related to the duties and functions
b. The use of external party services did not affect the of Internal Audit Work Unit, including to subsidiaries/
independence and objectivity of the Internal Audit Work affiliates/financial service institutions owned BRI, relating to
Unit function. the implementation of audits and consulting.
16. Internal Audit Unit BRI as Internal Audit Work Unit holding 2. Conduct verification, interviews, confirmations and other
company: inspection techniques to customers or other parties related
a. Determine the strategy for implementing the internal to the implementation of audits and consultations.
audit of the subsidiary company 3. Communicate directly with the Board of Directors, Board of
b. Formulate internal audit principles that included audit Commissioners and the Audit Committee.
methodology and steps for implementing quality control. 4. Hold regular and incidental meetings with the Board of
c. Ensure that the internal audit function in Subsidiaries Directors, Board of Commissioners, and/or Audit Committee.
run effectively. 5. Participate in strategic meetings without voting rights,
d. Conduct audits in accordance with the internal audit such as Board of Directors Meetings, ALCO Meetings, Risk
plan, including objectives and scope, proper assignment Management Committee Meetings, and others.
and adequate supervision, documentation of work 6. Coordinate activities with external auditors related to
programs and test results as well as communication of external auditor inspection activities.
assignment results accompanied by conclusions and 7. Allocate resources, set frequencies, determine scope of work,
recommendations of related parties. and apply techniques needed to achieve audit objectives.
8. Get help from other work units or use external party services
(such as advisory services) in conducting audits if necessary.
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Composition of Internal Audit Unit Personnel
The IAU is committed to continue developing the quality, knowledge, skills and competencies of the Auditors through continuous
professional development. The following is the data on the number of The Internal Audit Work Unit Auditors.
Position Total
SEVP 1
EVP 2
VP / Dept. Head 8
Team Member ASQ 49
Team Member HOA 59
Team Member SPI 6
Regional Chief Audit 16
Regional Assurance Head 15
Team Member Regional Assurance 429
Team Leader Consulting & Support 16
Team Member Consulting & Support 78
Total 679
Professional Certification of Internal Audit Unit Personnel
To ensure the implementation of quality audit assignments, BRI IAU is supported by professional audit staff, which among them have
attained the national and international certificates, as follows
:
Certification Name Number of participants
Certified Fraud Examiner (CFE) 21
Certified Information System Auditor (CISA) 12
Computer Hacking Forensic Investigator (CHFI) 4
Certified Qualified Internal Auditor (QIA) 57
Certified Bank Internal Audit (CBIA) 39
Certified Forensic Auditor (CFrA) 16
In improving audit quality in providing assurance and consulting services, The Internal Audit Work Unit BRI supports auditors by providing
certification outside of audits as follows:
No Certification Name Number of participants
1. Certified Ethical Hacker (CEH) 4
2. Certified Data Center Professional (CDCP) 1
3. Certified Financial Planer (CFP) 1
4. COBIT 5 Foundation Certificate (COBIT 5) 2
PT Bank Rakyat Indonesia (Persero) Tbk.
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No Certification Name Number of participants
5. Lead Auditor ISO 9001:2015 IRCA Ap-proved 1
6. Lead Auditor ISO 37001:2016 1
7. Lead Auditor ISO 27001:2013 and ISO 19011:2011 2
8. Certified Data Center Specialist (CDCS) 1
9. Business Continuity Certified Planner (BCCP) 1
10. Certified Statement Analysis (CSA) 2
11. Big Data Administrator (BIG DATA) 4
12. Kepatuhan 1
13. Certified Governance Risk and Compliance Professional (CGRCP) 2
14. General Banking 98
15. Manajemen Risiko Level 1 104
16. Manajemen Risiko Level 2 30
17. Manajemen Risiko Level 3 5
18. Manajemen Risiko Level 4 2
19. Sertifikasi LSP BRI Level Manager 1
20. Sertifikasi LSP BRI Level Supervisor 45
21. Sertifikasi LSP BRI Level Auditor 287
The Internal Audit Work Unit Formal Educational Qualifications
Education Total
S1 598
S2 69
Other 679
Competency Development Program for Internal
No Program Name Number of Participants
Audit Unit
4 BLRP 10
In addition, continuing education is carried out through on job
5 SOCIALIZATION 681
training, development and enhancement education (Inclass,
In House Training, Public Courses and Seminars) and Auditor 6 IHT SPECIAL REQUEST 160
professional certification. The education provided to students
7 FPK/FGD 55
with the following details:
8 PUBLIC COURSE DN 15
9 PUBLIC COURSE LN 9
No Program Name Number of Participants
DELIVERY &
COP (Community Of 10 CERTIFICATION 263
1 138 COMPETENCY TEST
Practice)
2 BLDP 69 11 SESPIBANK 1
3 BSDP (1,2,3) 2495 TOTAL 3896
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Participation in The Internal Audit Professional Association
To advance the insight and professional competence of internal audit, ISU has participated in the internal audit professional association,
one of which is the participation of IAU BRI in external organizations, such as:
No Association Name Objective Membership Position
1 Ikatan Auditor Internal ChiefAuditor Communication Forum for Indonesia to Supervisory Board of the Bank Internal Auditors
Bank (IAIB) improve the quality of audits in Indonesia and to strengthen Association (IAIB)
the foundation of Audit knowledge on changes occurring in
Indonesian Industry
2 Forum Komunikasi Association of Internal Audit Units for BUMN, BUMD, Member
Satuan Pengawasan Government Agencies and BUMN Subsidiaries which are
Intern (FKPSI) professional, independent and non-political
Certification of Internal Audit Unit Internal Audit Code of Ethics
The Internal Audit Unit recertified ISO 9001:2015 related to 1. Integrity
the Quality Management System from the Indonesian SGS Honest, building trust which is the basis of professional
Certification agency in January 2024 with no major or minor internal auditors in implementing duties and responsibilities.
findings. The Internal Audit Unit BRI can maintain the ISO 2. Objectivity
9001:2015 certificate which was valid until December 2023, in Objectivity principle Internal Auditors conduct a balanced
this case The Internal Audit Unit BRI received ISO Certification for assessment of all matters that are relevant and are not
21 years since the first ISO 9001:2000 certification was carried unduly affected by personal interests or other parties in
out in 2002. The ISO certification was given to all Internal Audit giving consideration; Auditor Internal shall practice objective
Unit work units including Audit Standard & Quality Development behavior in collecting, evaluating and communicating
Division, Head Office Audit, Digital & Information Technology information on the activities/ processes being tested.
Audit and 18 Internal Audits for BRI Regions throughout 3. Confidentiality
Indonesia. This shows that The Internal Audit Unit BRI had Respect the value and ownership of information received
implemented a quality management system in every audit, so and do not disclose that information without legal authority,
that it could contribute to realizing the vision of Internal Audit except as required by law or profession.
Unit BRI to become a reliable strategic business partner in order 4. Competence
to achieve BRI’s vision and become a benchmark of best practice Applying knowledge, skills, and experience required in
for the Internal Audit Unit in Indonesia. providing internal audit services.
PT Bank Rakyat Indonesia (Persero) Tbk.
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The Internal Auditor’s commitment to the Code of Ethic is stated Audit Methodologies
by signing the Internal Audit Code of Ethic Declaration and
renewed annually. This is done so that each Auditor is reminded The Internal Audit Unit applies the risk based audit (RBA) method
of the Code of Ethics that must be upheld and adhered to. in carrying out the audit function by focusing on highrisk areas.
The determination of universe audit is carried out by taking
Independence and Objectivity of BRI The Internal into account the company’s objectives, risks evaluation that
Audit Work Unit potentially may hamper the achievement of Company objectives
and ensuring the existing internal control system can mitigate
The Internal Audit Work Unit as the 3rd line is structurally risks. With this methodology, the audit implementation is focused
independent of the 1st line function (Operational Work Unit) and on areas with high risk potential that can affect the Company’s
the 2nd line function (Risk Management Board and Compliance goals achievement. To support the efficiency and effectiveness
Officer). The position of The Internal Audit Work Unit in the company of risk based audits, IAU uses the Computer Assisted Audit
is under the direct supervision of the President Director and has Technique (CAAT’s) as an analytical audit device to determine
access to communication (communication line) with the Board audit priorities, audit scope and sample of audits.
of Commissioners (in this case, with the Audit Committee). This
supports the independence and objectivity of audit implementation In addition to audit activities, the Internal Audit Work Unit carries
and reporting to express their views and thoughts without influence out early detection (early warning signal) of potential risks
or pressure from management or other parties related to BRI. The through off site monitoring activities carried out by the Audit
Internal Audit Work Unit’s communication with the Audit Committee Work Unit. The audit role in the Early Warning Signal is expected
is in the form of coordination and the submission of reports on audit to provide early detection of increased risks that occur in the
results regularly. To maintain the objectivity of the Internal Auditor, Work Unit. Implementation of off site monitoring is supported by
changes are made to the assignment periodically. In addition, the development of risk indicators through big data technology.
Internal Audit Work must be reviewed by an independent auditor as To realize The Internal Audit Work Unit’s role as a Strategic
needed, at least every 3 (three) years. The review is carried out by Business Partner, several things have been carried out, including
an Independent Public Accounting Firm or other independent party conveying suggestions, ideas and input for improving policies,
appointed by the President Director based on the recommendation holding communication forums between the Regional Audit
of the Audit Committee. If there is a violation of independence and Office and the Regional Office, the Teaching Auditor Program,
objectiveness, BRI’s Internal Audit Work is obliged to disclose it to consultation activities, and sharing knowledge, especially related
the President Director and Audit Committee. to internal control. , risk management and GCG. This activity is a
manifestation of The Internal Audit Work Unit’s vision as a strong
Audit Information Management System and trusted SBP that can provide added value to companies
in order to achieve BRl’s vision. Through these activities, it is
The Internal Audit Work Unit has an adequate Audit Information hoped that it can improve the risk awareness culture, compliance
Management System known as the BRI Audit Management culture and GCG culture at all work unit levels.
System (BRISMA). BRISMA is a suite of applications in the field
of Audit Management that facilitates the establishment of Brief report on the Implementation of Internal
audit standards at all stages of the internal audit process at BRI Audit Activities In 2023
starting from the planning, implementation, documentation to
monitoring stages. Audits are carried out in accordance with the Annual Audit
Planning (PAT) which has received approval from the President
Director and President Commissioner. Until December 2023, The
Internal Audit Work Unit will carry out regular audits and non-
regular audit activities with the following details:
PT Bank Rakyat Indonesia (Persero) Tbk.
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1. The Head Audit Office and Regional Audit Office have implemented 3,115 work units or reached 108% of the 2023 PAT with the
following details:
Total Audit Objects Total PAT Realization of Regular Achievements
Work Unit (Population) 2023 Audit (Dec 23) PAT 2023
Division 3 3 100%
Regional Office 18 18 18 100%
Special Branch Office 1 1 1 100%
Branch Office 447 294 322 110%
Sub Branch Office 563 333 357 107%
Cash Office 519 306 314 103%
BRI Unit 5156 1903 2.077 109%
Overseas Work Unit 5 2 2 100%
Subsidiary 10 3 3 100%
RAO Support & Administration Function 18 18 18 100%
Grand Total 6.737 2.881 3.115 108%
2. Head Audit Office, Regional Audit Office, and Special Audit Investigation Desk have carried out activities outside the Regular Audit
with audit project details as follows:
Work Unit Realization of Non Regular Audits (Dec 23)
Audit Spesial 402
Audit Tematik 133
Audit Investigasi 216
Surprise Audit 930
Formal Consulting 65
Informal Consulting 1.369
In addition to the regular audit activities mentioned above, The Internal Audit Work Unit carries out regulatory audit activities (with
specific scope and objectives in accordance with regulatory provisions). In 2023, The Internal Audit Work Unit will carry out 5 (five)
regulatory audit activities, namely:
1. Bank Indonesia Compliance Assessment Results Report (LHPK).
2. Anti Money Laundering & CFT BRI Timor Leste.
3. Management of Cash Deposited by Bank Indonesia.
4. Customer Guarantee Data Reporting (Single Customer View).
5. Reporting and Requesting Debtor Information (SLIK).
Furthermore, The Internal Audit Work Unit also carried out a thematic audit with the aim of obtaining a profile picture of the adequacy
and effectiveness of internal control as a whole (end to end process). During 2023 The Internal Audit Work Unit with 133 (one hundred
and thirty three) thematic audit projects consisting of:
1. 16 (sixteen) thematic themes for the Head Office Division with a total of 73 (seventy three) audit projects.
2. 4 (four) thematic themes related to the use of Information Technology with a total of 60 (sixty) audit projects.
The Internal Audit work unit has carried out the ICoFR Phase II Audit with a scope covering aspects of IT General Control (ITGC), IT
Application Control (ITAC) and Process/Transaction Level Control (PLC) which includes Micro, Retail, Consumer, Corporate, Financial
Reporting processes. and Customer Deposits for Division, Office, Sub Branch Office, Cash Office and BRI Unit work units.
PT Bank Rakyat Indonesia (Persero) Tbk.
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Intern Audit Work Unit Meeting
The Internal Audit Work Unit has a meeting policy, namely being able to hold periodic and incidental meetings with the Board of
Directors, Board of Commissioners and the Audit Committee. The BRI Internal Audit Work Unit can attend strategic meetings without
having voting rights, such as ALCO meetings, Risk Management Committee meetings and other committees.
During 2023, The Internal Audit Work Unit has held 165 times meetings with the Board of Directors, Board of Commissioners, Committees
under the Board of Commissioners and Committees under the Board of Directors, with details as follows
Information Number of Meetings
Board of Commissioners 43
Directors 53
Board of Commissioners and Directors 19
Audit Committee 19
Risk Management Monitoring Committee 9
Integrated Governance Committee 7
Product Committee 15
Total 165
Findings and Follow-Up on Audit Results
The Internal Audit Work Unit carries out regular monitoring of commitments to improve internal control weaknesses in accordance with
recommendations from The Internal Audit Work Unit, Supervisors and External Auditors. The results of monitoring the implementation
of management commitments up to December 2023 are as follows:
Number of Commitments
Not finished yet
No Examining Agency
Total Commitment Finished
Within the
Missed the deadline
deadline
1 Financial Services Authority 276 271 5 0
2 Indonesian Financial Audit Agency (BPK) 458 401 57 0
3 Bank Indonesia (BI) 201 150 51 0
4 Public Accounting Office Ernst & Young (EY) 147 138 9 0
Total 1.082 960 122 0
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Internal Auditor
Hasil pemantauan terhadap pelaksanaan komitmen manajemen sampai dengan Desember 2023 sebagai berikut:
No RPM Monitoring Results Number of Recommendations % Recommendation
1 Adequate 58.335 99.468%
2 Inadequate 14 0.000%
3 Under Monitoring 298 0.005%
Total 58.647 100%
Synergy with Assurance Providers
The Internal Audit Work Unit coordinates and collaborates with other control functions, especially in terms of mapping the coverage of
assurance (covering significant risks, parties providing assurance, etc.). This is done to help identify gaps and duplication of insurance
coverage as well as assist The Internal Audit Work Unit to evaluate the adequacy of assurance services for each risk. The results of the
mapping are discussed with other control functions to obtain agreement on the coordination of activities in minimizing duplication of
work, maximizing efficiency, and increasing the effectiveness of assurance coverage.
Risk Management Unit
RISK MANAGEMENT DIRECTORATE PERFORMANCE SUMMARY 2023
In 2023, Bank Rakyat Indonesia (BRI) continued to emphasize The soft landing strategy was still being implemented
its commitment to proactive and adaptive risk management. considering that post-covid-19 conditions still putting pressure
In line with the achievements in 2022, BRI implemented a risk on customers’ conditions to recover, especially in the MSME
management strategy that was more dynamic and responsive segment. Optimization of credit risk management continued
to business changes as the key to maintaining company to be carried out and shows significant improvements. There
sustainability amidst market challenges full of uncertainty. was a recorded decrease in Loan at Risk (LAR) of 12.54% (down
457 bps YTD) which was offset by adequate reserves with LAR
BRI continued to increase its focus on holistic risk coverage of 53.66%, which reflects the effectiveness of the
management, which included improving the internal risk management strategy implemented.
monitoring system, a more sensitive risk appetite and risk
profile, as well as strengthening the organizational structure On the other hand, BRI succeeded in optimizing extracomptable
and supporting technology. income recovery with an achievement of Rp. 16.2 T (Recovery
Rate 49.18%) which grows Year on Year 36.61% to 2022
The Risk Management Directorate continued to strive to
instill a strong risk awareness culture in every unit and level In facing increasingly complex operational and digital
of workers, through intensive training and capacity building challenges, BRI is taking strategic steps to strengthen
programs. The aspiration ‘Managing Risk for Sustainable operational and digital risk management. Success in this
Business, Operational Excellence & Banking Resilience’ management is a critical aspect to maintain the reliability
continued to be the main driver for achieving optimal and security of our services to customers. In 2023, BRI
performance. has implemented a series of initiatives designed to reduce
frequency and losses on the operational side and increase
BRI also increased capabilities in identifying and responding mitigation against IT security threats.
to early warning signals, enabling companies to react more
quickly and effectively to potential risks. The integration of
the latest information technology in our risk management
system increased our capacity in data analysis
PT Bank Rakyat Indonesia (Persero) Tbk.
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Risk management is applied to all bank activities with reference 6. Monitoring the overall risk position/exposure (composite), as
to the risk management provisions stipulated by the Regulator. well as per type of risk, and per type of functional activity
The risk management process consists of identifying, measuring, including monitoring of compliance with the risk tolerance
monitoring and controlling risks carried out continuously by the and established limits.
three lines model. 7. Conducting stress testing every quarter or at any time if
necessary, to determine the impact of changes in economic
First line carried out bank operational activities to provide services conditions on the portfolio or overall performance.
to customers, including managing risk to achieve company 8. Periodically reviewing the risk management process based
goals. The second line assisted the first line in managing risk by on audit findings and/or developments in risk management
providing support in the form of risk and control assessment, practices that apply internationally.
monitoring, and evaluation of risk management implementation. 9. Reviewing proposed new products and/or activities, including
The third line provided assurance on the adequacy of control and assessment of the Bank’s ability to carry out new activities
the effectiveness of the implementation of internal control by and/or products and review of proposed changes to systems
the first line and second line. and procedures.
10. Evaluating the accuracy of the model and the validity of the
The Bank’s risk management work units consisted of Market, data used to measure risk, when using the model for internal
Portfolio & Enterprise Risk Division, Operational Risk Division, and/or regulatory purposes.
Digital Risk Division, dan Credit & Product Risk Policy Division. 11. Providing recommendations to the Operational Work Unit
and/or to RMC in accordance with the authority regarding the
Duties and Responsibilities of Risk Management amount or maximum risk exposure that could be accepted by
the Bank.
The duties and responsibilities of the Risk Management Unit were 12. Preparing and submitting risk profile reports to the Board of
as follows: Directors and Commissioners every quarter. The frequency
1. Developing policies, strategies, and guidelines for of reporting could be increased in the event that market
implementing enterprise risk management, loan, market, conditions change rapidly.
liquidity, operations, digital and business continuity 13. Conducting periodic reviews and/or as needed to ensure
management, as well as an Action Plan (Recovery Plan). the adequacy of risk management policies, strategies and
2. Preparing, evaluating and submitting proposals for guidelines, the accuracy of the risk assessment methodology
determining the Risk Appetite, Risk Tolerance, Risk Limit, and the adequacy of the risk management information
and Loan Portfolio Guideline to the Board of Directors by system.
considering input from the Operational Work Unit. 14. Preparing and submitting certain reporting obligations in
3. Developing procedures and tools for risk identification, accordance with applicable regulations to the regulator.
measurement, monitoring and control.
4. Designing and implementing the tools needed in the
implementation of Risk Management.
5. Monitoring the implementation of policies, strategies, and
guidelines for the implementation of risk management
recommended by the Risk Management Committee (RMC)
and/or those approved by the Board of Directors.
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Profile of The Head of The Division in Risk Management
EDUCATIONAL BACKGROUND
• Bachelor of Economics in Accounting, Diponegoro University
WORK EXPERIENCE
• Operational Risk Division Head (August 2023-present)
• Credit Restructuring & Recovery Division Head (May 2023-July 2023)
• Regional Risk Management Head RO Semarang (November 2022-April 2023)
• Regional Risk Management Head RO Denpasar (September 2021-June 2023)
• Regional Risk Management Head RO Bandar Lampung (October 2020-August 2021)
LEGAL BASIS FOR APPOINTMENT
Dodo Marjanto Directors’ Decree Number R.697-DIR/HCB/07/2023 dated July 20, 2023 concerning
Operational Risk Division Head Transfers of BRI Officials.
Indonesian citizen, born in Semarang in 1972.
Age 51 years as of December 2023. Domiciled
in Jakarta.
EDUCATIONAL BACKGROUND
• Bachelor of Physics, Bandung Institute of Technology (2001)
• Bachelor of Science in Mechatronics, University Fachhochschile Ravensburg - Weingarten
(2003)
WORK EXPERIENCE
• Division Head, Digital Risk Management (2023 - present)
• Department Head, IT Enterprise Architecture Department (2021 - 2023)
• VP Application Management & Operation Divison (2020 - 2021)
CERTIFICATION
• Sertifikasi Manajemen Risiko Level 3
• Information Technology Infrastructure Library (ITIL)
Nugroho Pancayogo
Digital Risk Division Head LEGAL BASIS FOR APPOINTMENT
Serves as Digital Risk Division Head in accordance with NOKEP Decree 395.e-DIR/
Indonesian citizen, born in Pontianak in 1978. HCB/09/2023
Age 45 years as of December 2023. Domiciled
in Jakarta.
EDUCATIONAL BACKGROUND
• Bachelor of Electrical Engineering UGM (2003)
• MBA Melbourne Business School (2012)
WORK EXPERIENCE
• Head of Market, Portfolio & Enterprise Risk Division (2021)
• Head of Micro, SME, Consumer Credit Risk & Policy Division (2020)
• Deputy Head of Asset, Liabilities & Management Information Systems Division (2019)
• Head of Equity Management & Strategic Investment (2018)
• Head of Investor Communication (2015)
CERTIFICATION
• Risk Management Certification Level 4
Ety Yuniarti • Indonesian Professional Certification Authority
Market, Portfolio & Enterprise Risk LEGAL BASIS FOR APPOINTMENT
Division Head Served as Market, Portfolio & Enterprise Risk Division Head based on Board of Directors
Decree No. 214.e-DIR/HCB/05/2022 dated 01 May 2022
Indonesian citizen, born in Klaten in 1981. Age
42 years as of December 2023. Domiciled in
Jakarta.
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EDUCATIONAL BACKGROUND
• S1 – Faculty of Animal Husbandry, Department of Animal Production, Diponegoro
University (1991)
• Masters in Agribusiness Management, Bogor Agricultural Institute (2004)
WORK EXPERIENCE
• Division Head Credit & Policy Product Risk Policy Division (2023)
• Vice President Compliance Division (2020)
• Assistant Vice President Compliance Division (2020)
• Head of Credit Compliance (2017)
CERTIFICATION
• Level 2 Risk Management Certification
Nugroho Ari Brawono • Lever Manager Banking Compliance Certification
• Credit Officer Level 3 Certification
Credit & Product Risk Policy
Division Head LEGAL BASIS FOR APPOINTMENT
Appointed as Credit & Product Risk Policy Division Head since February 1, 2023 based on
Indonesian citizen, born in Tangerang in 1968. Directors’ Decree No.S.22.e-DIR/HCB/02/2023 dated February 6, 2023
Age 55 years as of December 2023. Domiciled
in Jakarta.
Competency Development of Risk Management
Education and competency development programs for 2023 were 5. BRILiaN Specialist Development Program (BSDP) BRC – URC
as follows: a. Level Basic
1. BRILiaN Specialist Development Program (BSDP) Risk b. Level Intermediate
Management Specialist 6. KBBUMN Education – BRI Group Boosting The Attitude
a. Risk Data Analytics & Modelling Program
b. Regulatory Risk Assessment
c. Liquidity Risk Management Risk Management Certification
d. Cyber Risk Management
e. Asset and Liability Risk Management Employees who already have risk management certification at
f. Operational Risk BRI in 2023 are as follows:
g. CRAS (Credit Risk Analysis System)
h. GRC Integrated Risk Management
No Certification Level Participant
i. Credit Risk Analyst
j. Creidt & Product Risk Policy 1 1 3.330
k. Wholesale Credit Risk Analyst
2 2 734
l. Credit Restructuring and Recovering
m. Risk Upgrade Series Module in 2023 3 3 161
2. BRILiaN Specialist Development Program (BSDP) Market Risk
4 4 50
Management
a. Level Basic 5 5 15
b. Level Intermediate Total 4.290
c. Level Advance
3. BRILiaN Specialist Development Program (BSDP) Operational
Risk Management Implementation of Risk Management Functions
a. Fraud Risk Management In 2023
b. Business Continuity Planning
4. BRILiaN Specialist Development Program (BSDP) Digital Risk 1. Determination of Risk Appetite Statement (RAS) and Risk
Management Limit
a. Cybersecurity Risk Management – Transforming In formulating Risk Management policies and strategies,
Governance Security and Compliance in Cloud Era the Board of Directors of BRI has established a Risk Appetite
b. Emerging Technoloby Synthesis – Archer Administration I Statement (RAS) in the form of statements that are
PT Bank Rakyat Indonesia (Persero) Tbk.
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quantitative, qualitative, and zero tolerance. RAS is reviewed a stress test scenario based on projections of future
annually or from time to time by taking into account changes macroeconomic issues. While the combination scenario
in BRI’s business plans and objectives as well as changes was the worst scenario that comes from a combination of
in business environmental conditions. RAS is used as an idiosyncratic and market wide.
objective guide in making strategic decisions related to risk
management and as a tool for Management in implementing Based on the stress-testing results, BRI then developed and
good business governance. determined recovery options based on indicators of capital,
liquidity, profitability and asset quality. In addition, BRI also
Furthermore, the RAS is reduced to the risk limit for each risk determined trigger levels for each indicator used to activate
indicator. The determination of RAS and risk limits is carried the implementation of the Action Plan (Recovery Plan). The
out by taking into account the level of risk to be taken as trigger levels were sorted based on the levels of prevention,
well as the overall strategy and targets of the Bank. The set recovery and repair in accordance with POJK provisions no.
risk limits include overall (composite) risk, per type of risk, 14 POJK.03/2017 concerning Action Plans (Recovery Plans).
and per functional activity. The determination of risk limits is Then, in addition to implementing the Resolution Plan, BRI
used as a guide for Work Unit activities to manage the type also prepared a resolution strategy that would be carried out
and amount of risk that is acceptable. by BRI in the event that BRI was designated as a Failing Bank
by Deposit Insurance Agency. BRI Action Plan and Resolution
2. Preparation of a Systemic Bank Recovery Plan and Plan Disclosure Reports were submitted to internal and
Resolution Plan external parties with disclosure levels adjusted to each
As one of the Systemic Banks in Indonesia, BRI had an targeted audience.
obligation to prepare an Action Plan (Recovery Plan)
regulated in POJK No. 14/POJK.03/2017 Concerning Action 3. Assessment of the Adequacy of New Bank Product Risk
Plans and Resolution Plans regulated in PLPS No.1 of 2021 Management (PBB)
Concerning Resolution Plans for Commercial Banks. The product owner is required to conduct a self-assessment
on every plan to issue a New Bank Product (PBB). Furthermore,
The Action Plan document contained a mechanism that was the Risk Management Work Unit (SKMR) coordinated by the
expected to prevent, recover, and/or improve BRI’s financial Operational Risk Division evaluated the adequacy of risk
condition as a result of the financial crisis or other financial management against the plan to issue New Bank Product. In
market disturbances that had an impact on capital, liquidity, this assessment, Risk Management Work Unit ensured that
profitability and asset quality that endangered BRI’s business every risk attached to the plan to issue New Bank Product
continuity. Meanwhile, the Resolution Plan Document and controls had been properly identified and measured.
contained information about the Bank and the resolution The process of assessing the adequacy of risk management
strategy as one of the considerations for IDIC in handling or involved Risk Management Work Unit in accordance with the
resolving a Bank designated as a failed Bank. areas of risk that were their authority. An assessment of the
adequacy of risk management was also carried out on the
In the Action Plan and Resolution Plan documents, there was plan to organize activities for the Bank’s own activities as a
an analysis of materiality and ratings to rank business lines, form of implementation of the Bank’s Risk Management.
office networks and subsidiaries. The analysis was carried
out using a materiality scorecard based on established The risk management policy for Pnew Bank Products
quantitative and qualitative indicators. The rating was carried issuance plans is regulated in Circular Letter no. 58-/DIR/
out to determine the level of materiality for business lines, ORD/11/2022 Book 6 concerning Product Operation Risk
ratings of subsidiaries and office networks. Management. The assessment of the adequacy of risk
management from the Srisk Management Woirk Unit is then
In addition, there was an analysis of external business used for further Bank product management processes, both
linkages based on several aspects, namely (1) Intrafinancial within the bank’s internal processes and with the Regulator
system assets, (2) Intra-financial system liabilities, and (3) in accordance with POJK No.13/POJK.03/2021 concerning
securities outstanding as well as significant counterpart the Implementation of Commercial Bank Products.
analysis (Obligors, Depositors, Treasury Counterparties) in
accordance with common existing practices. Then a scenario
analysis of the impact of changes in BRI was also carried out
by conducting Stress Testing divided into 3 (three) scenarios,
namely Idiosyncratic, Market-wide and a combination of the
two. For the Idiosyncratic scenario, BRI developed scenarios
related to the concentration of obligors and existing
industries. For the Market-wide scenario, BRI developed
PT Bank Rakyat Indonesia (Persero) Tbk.
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4. Increased Capability of Regional Risk Management (RRM) 2. Build Worker Risk Awareness in Work Units
The establishment of the Regional Risk Management SKMR routinely delivers risk awareness media in the
(RRM) organization was carried out to strengthen the form of letters, media infographics, webinars, podcasts,
implementation of Risk Management at the Regional e-learning, the Bank’s official social media accounts and
level in order to realize the risk management aspirations email/WA/sms blasts.
of “Managing Risk for Sustainable Bussines, Operational 3. Empowering Risk Officer
Excellent, and Banking Resilience”. The involvement of the Risk Officer as the Transformation
Driving Team is required in internalizing and ensuring
RRM in the Regional Office acts as a control tower that that the implementation of risk culture is implemented.
maintains the quality of the portfolio and operations at the Thus, the MR function is strengthened through adjusting
Regional level and is led by an Officer at the Vice President operational procedures and upgrading knowledge and
(VP) level called the RRM Head. RRM’s organizational technical skills through education/socialization.
structure consists of an RRM Head who supervises Credit Risk 4. Early Detection
Analyst (CRA) and Risk Management and Compliance (RMC). The implementation of a risk culture needs to be
supported by Early Warning System tools which can help
CRA is domiciled in the Regional Office carrying out the credit mitigate or correct risk events early.
risk management function, RMC is located in the Regional 5. Business Process Review
Office supervising the Branch Risk and Compliance (BRC) Risk culture activities are reflected through the
and BRI Unit Risk and Compliance (URC) which is located in implementation of daily banking operational procedures.
Branch Offices and BRI Units. Thus, it is necessary to review the adequacy of control
In order to encourage the implementation of RRM’s role, over operational procedures.
during 2023 several activities have been carried out including:
a. Implementation of the Risk Upgrade Series Webinar 6. Implementation of Anti Fraud Strategy
b. Implementation of the BSDP program for CRA, RMC, BRC, In order to fulfill POJK Number 39/POJK.03/2019 concerning
and URC the Implementation of Anti-Fraud Strategies for Commercial
c. Implementation of the Refreshment Strategic Initiative Banks, as well as a form of commitment of the BRI Board
BRIvolution 2.0 for RRM Head, RMC Team Leader, and of Directors and Board of Commissioners to provide zero
CRA Team Leader tolerance for all forms of fraud incidents whether committed
d. Development of Key Risk Indicator Dashboard (KRID) by internal parties or Externally to the Bank, BRI strengthens
e. Implementation of Quality Assurance throughout RRM fraud control which is realized through the implementation
of anti-fraud strategies. BRI’s anti-fraud strategy consists of::
BRC and URC as partners of Work Unit Leaders had the main 1. Pillar 1 (Prevention)
task of ensuring the implementation of operational and It is the responsibility of all levels of the Bank to minimize
compliance risk management in order to ensure achievement the potential for fraud by strengthening awareness
of performance targets, control of fraud and human error, and an anti-fraud culture which is manifested by the
implementation of BCM and OHS, as well as compliance with willingness to sign an integrity pact by all levels of the
internal and external regulations in each work unit built. Bank’s organization including the Board of Directors,
Board of Commissioners and all BRILian personnel
5. Implementation of Risk Awareness Culture at least once a year. Programs implemented in the
Risk & Governance Culture is the basis for implementing prevention pillar include: education and development
the BRI One Culture national cultural theme to ensure the of anti-fraud competency for all employees, increasing
implementation of risk management in every banking activity. awareness for customers which is carried out regularly
In 2023, Risk Culture provisions have been issued through through the Bank’s social media platforms, identifying
SE.04-DIR/CTR/01/2023 dated January 31, 2023 regarding vulnerabilities in the Bank’s operational activities and/or
Corporate Culture Book 2 Risk Culture as a guide for BRILiaN business processes, as well as getting to know employees
people in implementing and supporting the implementation policies.
of Risk Culture. 2. Pillar 2 (Detection)
It is the responsibility of all levels of the Bank to detect
Risk culture internalization programs that have been fraud that occurs within the Bank. Devices used to detect
implemented include: fraud include: Whistleblowing System, Fraud Detection
1. Culture Activation Program (CAP) System, surprise inspection activities that prioritize
Each work unit has established a CAP to shape the vulnerable business units or activities, as well as the
behavior needed to achieve KPIs prudently through the implementation of a monitoring system.
activities specified in the CAP.
PT Bank Rakyat Indonesia (Persero) Tbk.
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3. Pillar 3 (Investigation, Reporting and Sanctions) In addition, BRI’s main commitment to the health and safety
Investigation activities are carried out by the Fraud of employees’ lives was met by implementing an Occupational
Investigation Function and the results are reported to the Safety and Health Management System (SMK3) to minimize
Board of Directors and Board of Commissioners, as well operational risks. The implementation of Occupational Safety
as Regulators, including recommendations for resolving and Health Management System at BRI was coordinated by the
cases in the form of applying disciplinary sanctions and/ BCM and OHS Departments in the Operational Risk Division,
or legal processes in accordance with the Bank’s internal under the Risk Management Directorate. BRI’s Occupational
provisions and applicable legal regulations. Safety and Health Management System policy was regulated
4. Pillar 4 (Monitoring, Evaluation and Follow-up) in Circular Letter Number: SE.50-DIR/MPE/12/2023 Book
This is a monitoring activity regarding the follow-up to 1 concerning Business Continuity Management (BCM) and
the results of fraud investigations as well as efforts to Book 2 Occupational Health and Safety Management System
improve the internal control system to prevent the same and SOP for Occupational Health and Safety Implementation
fraud incident from recurring. The Board of Directors as regulated in provision No. SO.05-ORD/05/2023.
and Board of Commissioners actively carry out regular
monitoring and evaluation of the implementation of During 2023, BRI implemented several BCM and SMK3
anti-fraud strategies. implementation programs consisting of: Disaster Threat Risk
Assessment (PRAB), Business Impact Analysis (BIA), review
7. Strengthening Digital Risk Management and updating of the Business Continuity Plan (BCP), Disaster
Along with the development of digitalization of the Bank’s Recovery Plan (DRP), Emergency Response Plan (ERP),
business, risk exposure in using digital platforms for banking K3 risk and hazard assessment to identify the causes of
services also increases. This increase in risk exposure requires workplace hazards or Hazard Identification Risk Assessment
a more adaptive and effective digital risk control process for Determining Control (HlRADC) indicators, outreach and
the Bank in line with increasing infrastructure resilience and training for floor wardens, preparation of BCM and K3 risk
reliability of the Bank’s digital services. BRI has published awareness materials (Letters, Infographics, Videos, Podcasts,
Implementation Guidelines for the Implementation of Digital and others) as well as carrying out simulation activities and
Risk Management as a basis for assisting, monitoring and emergency response trials in all Regional Offices and Branch
assessing the adequacy of digital risk implementation at Offices to ensure workers’ understanding in dealing with
BRI, through digital risk management tools including digital disturbances/disasters.
risk registers, key risk indicators, incident management, and
digital risk management forums. Currently, to adapt to the In addition to this, in order to ensure that the implementation
Bank’s business growth and in line with digital risk exposure of SMK3 at BRI is in accordance with statutory regulations, a
which has the potential to increase due to the implementation certification of SMK3 implementation has been carried out in
of digitalization, BRI is enhancing the Integrated Risk August 2023. Based on the results of the PT Multi Setifikasi
Management (IRMS) for the Third Party Risk module as a Indonesia (MSI) Assessment, BRI received a score of 94.26%
risk management activity for IT service providers. BRI also or SATISFACTORY criteria so that BRI has entitled to a GOLD
has another strategic initiative, namely managing historical CERTIFICATE.
data to quantify the digital risk management process. In
addition, as a form of support for the implementation of 9. Implementation of Basel III Credit Risk Minimum Capital
integrated governance for financial conglomerates, BRI and Reform Standard Approach
its Subsidiaries have a Revamp and Scale Up Adaptive Digital
Risk Management Framework Project as a step to increase As of January 1, 2023, BRI will start implementing the
the value of digital risk management at BRI and Subsidiaries. calculation of Risk-Weighted Assets (RWA) for Credit Risk in
accordance with SEOJK No 24/SEOJK.03/2021 dated October
8. Implementation of Business Continuity Management 7, 2021 concerning Calculation of Risk-Weighted Assets for
(BCM) and K3 Management System Credit Risk using a Standard Approach for Banks General.
BRI is aware of and understands its role in providing banking
products and services and maintaining business continuity, Changes in the calculation methodology in these provisions
both under normal conditions and during disruptions or include:
disasters. This prompted BRI to make certain policies a. changes in risk weights and more granular bucket
to identify, test, and implement Business Continuity numbers.
Management (BCM) as stipulated in Circular Letter No. SE.58- b. more diverse portfolio category classifications.
DIR/ORD/11/2022 dated November 22, 2022 and Standard c. the need to carry out due diligence on counterparties
Operating Procedure No. SO.05a-ORD/05/2023. BCM is a to ensure understanding of the risk profile and
critical process for companies to maintain the continuity of characteristics of counterparties so that risk weighting
business operations and minimize the impact that has the does not depend solely on external ratings.
potential to arise when a disaster/crisis occurs
PT Bank Rakyat Indonesia (Persero) Tbk.
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In implementing the implementation of the new calculation 13. Development of Early Warning Signals for Corporate and
standards, BRI has developed a new calculation automation SME Credit
system, especially for loan asset classification and has been In order to improve credit risk monitoring, BRI developed an
reported to the OJK every month since January 2023. Early Warning System (EWS) system. The EWS system was
built using internal and macro risk indicators and applying
10. Implementation of Risk-Weighted Assets Calculation for forward looking analysis. This EWS System development is
Market Risk in accordance with Basel III (Fundamental applied to the Corporate and SME segments. The EWS system
Review of The Trading Book) functions to produce signals (warnings) that are used by BRI
In the context of implementing SEOJK No.23/SEOJK.03/2022 as a reference in determining actions that need to be taken
dated 7 December 2022 concerning Calculation of Risk- in the asset management process.
Weighted Assets for Market Risk, BRI implemented the
calculation (system and methodology) of Market Risk RWA 14. Changes in restructured credit policies affected by
in calculating the Minimum Capital Requirement (KPMM) COVID-19
ratio starting position January 2024. Trial reports related to The spread of the COVID-19 outbreak has had a direct or
implementation have been carried out for the positions June, indirect impact on the Indonesian economy, resulting in
September and December 2023. Updates to regulations a decline in debtor business performance and capacity.
related to Market Risk RWA aim to strengthen the capital In response to this, BRI made several policy changes for
owned by banks, overcome weaknesses resulting from the restructured loans affected by COVID-19, including those
global financial crisis and minimize differences in capital related to determining loan quality after restructuring,
models owned by banks. restructuring policies, periods, interest arrears relief, and
restructuring schemes. As for the relaxation, BRI continues
11. Preparation for Implementing Minimum Capital for to pay attention to the precautionary principle by setting
Operational Risk Using a Standard Approach selective criteria for debtors who can accept the COVID-19
SEOJK No. 6/SEOJK.03/2020 dated April 29, 2020 concerning restructuring relaxation.
Calculation of Risk Weighted Assets (RWA) for Operational
Risk Using the Standard Approach for Commercial Banks 15. Development of Internal Rating Model Validation
has been implemented starting January 2023. BRI has Methodology (Credit Risk Rating dan Credit Risk Scoring)
implemented the Operational RWA calculation using the Based on the Basel Capital Accord and in accordance
Standard Approach which is reported to the OJK on March with OJK requirements, the internal model had to meet a
31, 2023. This measurement is intended to measure a bank’s minimum set of criteria. In line with the provisions of Basel
capital adequacy against the amount of operational risk and Circular Letter of the Financial Services Authority No.34/
exposure for one year. SEOJK.03/2016 concerning the Implementation of Risk
Management for Commercial Banks, it was stated that banks
12. Credit Decision Engine & Credit Risk Model for Consumer needed to measure risk according to the characteristics and
Segment complexity of business activities. OJK also required that the
Products in the consumer segment became mass products Bank had a strong internal process to validate all components
that required a fast and effective approval process, but of the credit risk model used.
required an accurate measurement of the risk of credit
failure. For this reason, a review of the effective risk-based 16. Real Time Basis Development in the Valuation Process
debtor scoring process was carried out periodically, both at (Marked to Market) as well as development of VaR
the Credit Underwriting, credit monitoring and collection automation and VaR Backtesting in the Guava application
stages, with Application scoring, Behavior scoring and Based on Basel II, all Treasury assets in the FVOCI and FVTPL
Collection scoring, which were managed centrally on the portfolios must undergo a daily valuation or mark to market
Credit Decision Engine so that monitoring and validation process as a step to mitigate the risk of interest rate risk and
could be carried out on a regular basis. exchange rate risk which have an impact on the company’s
capital and profit and loss income. Considering the importance
of calculations and information on the valuation/MTM of
Treasury assets, an application was developed to obtain
market rates automatically straight through processing into
the Guava application so that MTM/valuation calculations
and information become more accurate, faster, and minimize
operational risks, namely human error.
PT Bank Rakyat Indonesia (Persero) Tbk.
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Governance
Committees Under The Board of Directors Duties and Responsibilities of Asset and Liability
Committee (ALCO)
The Board of Directors formed a committee to assist in carrying
out the duties and responsibilities of managing the bank. As The Asset and Liability Committee (ALCO) has the following
of December 31, 2023, BRI has 10 (ten) Committees under the duties and responsibilities:
Board of Directors as follows: 1. Determine optimal asset and liability management strategies
1. Asset and Liability Committee (ALCO) and policies by taking into account potential risk, optimum
2. Risk Management Committee (RMC) and ESG Committee yield generation and cost efficiency.
3. Credit Committee 2. Determine the interest rates on deposit, lending rate (SBDK),
4. Capital & Investment Committee fund transfer prices (FTP) and other pricing that have a direct
5. Credit Policy Committee impact on achieving net interest income (NII). ALCO can give
6. Information Technology & Data Governance Steering authority to the appointed party to determine the matters in
Committee accordance with ALCO’s decision.
7. Goods & Services Procurement Committee 3. Determine the Decision Makers authority in deciding of
8. Human Capital Committee special interest rates for deposits, loans and/or other bank
9. Product Committee products.
10. Project Management Office Steering Committee 4. Determine the Net Open Position (NOP) policy.
5. Monitor that the management of assets and liabilities in
Asset and Liability Committee (ALCO) the company is carried out in accordance with the ALCO
meeting’s the decisions.
ALCO is a Committee at the Head Office which is responsible for
formulating and determining asset and liability policies as well as Structure of Asset and Liability Committee (ALCO)
setting Fund Transfer Price (FTP) rates. Membership)
Asset and Liability Committee (ALCO) Charter
Membership
Position Voting Rights
Structure
In carrying out its duties ALCO refers to the Decree of the
Board of Directors NOKEP: 1564-DIR/PPM/07/2023 concerning President director Chairman √
the Asset and Liability Committee (ALCO) of PT. Bank Rakyat
Vice Director Substitute
Indonesia (Persero) Tbk. which regulates the Organization, Chairman I
Duties, Authority and Responsibilities, Work Procedures and (Concurrently
√
permanent
Limited ALCO Meetings.
member with
voting rights)
Director of Finance Substitute
Chairman II
(Concurrently
√
permanent
member with
voting rights)
Desk Head, Assets & Secretary
Liabilities Management (Concurrently
permanent √
member with
voting rights)
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 667
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Membership Membership
Position Voting Rights Position Voting Rights
Structure Structure
• Director of Wholesale • Division Head, Value
& Institutional Chain & Assets
Business Product Development
• Director of Small & • Division Head, Small
Medium Business & Medium Sales
• Director of Consumer Management 1
Business • Division Head, Small
• Micro Business & Medium Sales
Director Management 2
• Director of Network & • Division Head, Card,
Services Digital Lending,
• Director of Digital & Assets Product
& Information Development
Technology • Division Head,
• Director of Risk Consumer Sales
Management Management 1
• Director of Human • Division Head,
Capital Consumer Sales
• SEVP Treasury & Management 2
Global Services • Division Head, Wealth
Business Management √
• SEVP Commercial • Division Head, Micro
Business Business Development
• SEVP Ultra Micro • Division Head, Micro
Business Sales Management
• SEVP Operations • Division Head, Ultra
• SEVP Human Capital Micro Business
Strategy • Division Head, BRILink
• SEVP Change Permanent Business
Management & Members With √ • Division Head, Social
Transformation Office Voting Rights Entrepreneurship &
• SEVP Fixed Asset Incubation
Management & • Division Head, Funding
Procurement & Retail Payment
• Division Head, Strategy
Agribusiness • Division Head, Funding
• Division Head, & Retail Payment
Manufacturing & Sales Management 1
Property • Division Head, Funding
• Division Head, & Retail Payment
Institutional Business Sales Management 2
• Division Head, Energy
& Mining • Division Head, Market,
• Division Head, Portfolio & Enterprise
Infrastructure, Risk
Transportation, Oil & • Division Head, Credit &
Gas Product Risk Policy
• Division Head, • Division Head,
Syndication & Non- Wholesale Credit Risk
Bank FI Analyst
• Division Head, • Division Head, Credit
Transaction Banking Restructuring &
• Division Head, Recovery
Treasury Business • Division Head,
• Division Head, Planning, Budgeting
Investment Services & Performance
• Division Head, Management
√
International Business • Division Head,
Financial &
Management
Accounting
• Division Head,
Subsidiary
Management
• Division Head, Investor
Relations
• Division Head, Change
Management
• Division Head, Project
Management Office
• Division Head, Credit
Operations
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Membership 3. Having coordination in holding the ALCO Meeting is the
Position Voting Rights
Structure responsibility of the ALCO Secretary, including:
a. Preparing for the ALCO Meeting.
Director of Compliance Permanent
SEVP Internal Audit Members Without -
b. Preparing and presenting ALCO Meeting materials.
Voting Rights c. Ensuring that the ALCO Meeting was attended by at least
2/3 (two thirds) of ALCO Members to be held.
Assets & Liabilities
ALCO Supporting - d. Preparing and distributing minutes of ALCO Meetings.
Management Desk
4. ALCO meetings must be attended by at least 2/3 (two thirds)
of ALCO Members. In the event that the Work Unit Leader who
Profile of Asset and Liability Committee (ALCO) is an ALCO Member is unable to attend, the person concerned
Member can appoint a replacement at the level of Department Head.
5. For administrative efficiency related to organizational
Profiles of ALCO members can be seen in the Profile of the Board changes, additional Members can be proposed separately
of Directors section of this Annual Report. to the ALCO Chair through the ALCO Secretary where the
approval letter for membership proposals becomes an
Asset and Liability Committee (ALCO) Independence integral part of the ALCO Decree.
Statement 6. The decisions of the ALCO Meeting were taken by deliberation
and consensus. In the event that full agreement could not be
All members of ALCO had no affiliation with other Directors, reached, the decision of the ALCO Meeting was considered
Commissioners or Controlling Shareholders, they were not valid with the approval of 50% (fifty percent) of the total
shareholders of the Company which may affect their ability to ALCO Members with voting rights plus 1 (one) ALCO Member,
act independently, Commissioners, Directors or employees of including members of the Board of Directors, one of whom
companies that have affiliations or do business with BRI. was the Chairman of ALCO or Substitute of ALCO Chairman.
7. The Secretary of ALCO may invite relevant participants to
Training and/or Competence Improvement of Asset attend ALCO according to the topics discussed in ALCO.
and Liability Committee (ALCO) In 2023 8. In the event of a very urgent condition (contingency) for ALCO
to implement, but the Chairman and/or Substitute Chairman
ALCO’s training and/or competency improvement can be is unable to chair the meeting, the Chairman of ALCO may
seen in the Board of Directors’ Training and/or Competency delegate to one of the Directors to lead ALCO which decision
Improvement section in this Annual Report. letter is approved by the Chairman of ALCO and administered
by Secretary of ALCO.
Meeting and Implementation of Asset and Liability 9. Implementation of ALCO Overseas Work Unit refers to a
Committee (ALCO) In 2023 separate decree prepared by each Overseas Work Unit
considering several things such as organization, asset-
MEETING POLICY liability management strategy, etc. which is coordinated by
the Work Unit in charge of Overseas Work Unit. The results of
1. At least 1 (one) time in 1 (one) month the Asset and Liability the ALCO Overseas Work Unit implementation are reported
Committee (ALCO) held an ALCO Meeting to discuss the to the Director and Work Unit in charge.
management of the Company’s assets and liabilities related
to strategies and policies in terms of: Limited ALCO Meetings
a. Development of bank performance.
b. The composition and growth of the bank’s portfolio. 1. The Asset and Liability Committee (ALCO) can incidentally
c. Allocation of productive assets, diversification of hold a Limited ALCO Meeting to discuss asset and liability
funding, and capital management. management related to BRI strategy and policies in the event
d. Risk management includes market risk and liquidity risk. that there is a special issue that must immediately receive a
e. Deposit interest rates, loan interest rates, basic credit decision from the ALCO Meeting.
interest rates, methodology and fund transfer price 2. The ALCO Chair or Alternate ALCO Chair and ALCO Secretary
(FTP) interest rates, including other pricing, have a direct have the authority to determine ALCO Members who are
impact on achieving net interest income (NII). requested to attend the Limited ALCO Meeting in a separate
2. The ALCO Meeting is chaired by the Chairman of ALCO. In the invitation letter.
event that the ALCO Chairman is unable to attend, the ALCO 3. Limited ALCO Meetings must be attended by all ALCO
Meeting shall be chaired by the Substitute ALCO Chairman in Members who are requested to attend the Limited ALCO
sequence. Meeting.
PT Bank Rakyat Indonesia (Persero) Tbk.
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REALIZATION OF MEETINGS AND DUTIES ASSET AND LIABILITY COMMITTEE (ALCO) IN 2023
During 2023, ALCO has carried out its duties by holding 13 (thirteen) meetings. The discussion of the ALCO meeting is as follows.
No. Date Meeting agenda
• Economic Update
Updates related to global & domestic macroeconomics
• Balance Sheet Management
1 Monday, January 9, 2023
Financial Performance, Liquidity & Market Risk, Profitability, and Recommendations
• Market Update
Development of BRI share prices
• Economic Update
Updates related to global & domestic macroeconomics
2 • Balance Sheet Management
Wednesday, February 8, 2023
Financial Performance, Liquidity & Market Risk, Profitability, and Recommendations
• Market Update
Development of BRI share prices
• Economic Update
Update terkait makro ekonomi global & domestik
• Balance Sheet Management
3 Thursday, March 09, 2023
Financial Performance, Liquidity & Market Risk, Profitability, and Recommendations
• Market Update
Perkembangan harga saham BBRI
• Economic Update
Updates related to global & domestic macroeconomics
• Balance Sheet Management
4 Senin, 10 April 2023
Financial Performance, Liquidity & Market Risk, Profitability, and Recommendations
• Market Update
Development of BRI share prices
• Economic Update
Updates related to global & domestic macroeconomics
• Balance Sheet Management
5 Wednesday, May 10, 2023
Financial Performance, Liquidity & Market Risk, Profitability, and Recommendations
• Market Update
Development of BRI share prices
• Economic Update
Updates related to global & domestic macroeconomics
• Balance Sheet Management
6 Monday, June 12, 2023
Financial Performance, Liquidity & Market Risk, Profitability, and Recommendations
• Market Update
Development of BRI share prices
• Economic Update
Up dates related to global & domestic macroeconomics
• Balance Sheet Management
7 Monday, July 10, 2023
Financial Performance, Liquidity & Market Risk, Profitability, and Recommendations
• Market Update
Development of BRI share prices
• Economic Update
Updates related to global & domestic macroeconomics
• Balance Sheet Management
8 Wednesday, August 9, 2023
Financial Performance, Liquidity & Market Risk, Profitability, and Recommendations
• Market Update
Development of BRI share prices
• Balance Sheet Condition & Liquidity
Latest B/S conditions, updates and liquidity limits
Monday, August 21 2023 (Limited • Balance Sheet Management
9
ALCO) Liquidity normalization strategy and evaluation of ALCO decisions and Board of Directors Meetings
• Akselerasi Pelayanan DHE
DHE potential for mobilizing foreign exchange savings and controlling transactions
PT Bank Rakyat Indonesia (Persero) Tbk.
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Governance
No. Date Meeting agenda
• Economic Update
Updates related to global & domestic macroeconomics
• Balance Sheet Management
10 Thursday, September 7, 2023
Financial Performance, Liquidity & Market Risk, Profitability, and Recommendations
• Market Update
Development of BRI share prices
• Economic Update
Updates related to global & domestic macroeconomics
• Balance Sheet Management
11 Wednesday, October 11, 2023
Financial Performance, Liquidity & Market Risk, Profitability, and Recommendations
• Market Update
Development of BRI share prices
• Economic Update
Update terkait makro ekonomi global & domestik
• Balance Sheet Management
12 Thursday, November 9, 2023
Financial Performance, Liquidity & Market Risk, Profitability, and Recommendations
• Market Update
Development of BRI share prices
• Economic Update
Updates related to global & domestic macroeconomics
• Balance Sheet Management
13 Monday, December 11, 2023
Financial Performance, Liquidity & Market Risk, Profitability, and Recommendations
• Market Update
Development of BRI share prices
Risk Management and Environmental, Social & Training and/or Enhancement of Risk Management
Governance (ESG) Committee And Environmental, Social & Governance (ESG)
Committee In 2023
Risk Management and Environmental, Social &
Governance (ESG) Committee Charter Training and/or competency improvement can be seen in the
Board of Directors’ Training and/or Competency Improvement
In carrying out its duties the Risk Management and Environmental, section in this Annual Report.
Social & Governance (ESG) Committee referred to the Decree
of the Directors NOKEP: 872-DIR/PPM/06/2022 concerning Risk Management Committee
Risk Management and Environmental, Social & Governance
(ESG) Committee which regulated Organizations, Envoys and The committee responsible for the preparation of the Risk
Attendance, Duties, Authorities and Responsibilities and Working Management Policy and its amendments including the
Procedures. implementation of risk management policies and strategies.
Profile of Members of Risk Management And DUTIES AND RESPONSIBILITIES OF THE RISK MANAGEMENT
Environmental, Social & Governance (ESG) Committee COMMITTEE
Profiles can be seen in the Profile of the Board of Directors in this The Risk Management and ESG Committee for Risk Management
Annual Report. had the following duties and responsibilities:
1. Establish Risk Management Policies and their amendments
Independence Statement of Risk Management and including implementation of risk management policies, risk
Environmental, Social & Governance (ESG) Committee management strategies and contingency plans if abnormal
external conditions occured.
All members have no affiliation with Other Directors, 2. Determine the risk measurement methodology and its
Commissioners or Controlling Shareholders, are not shareholders changes.
of the Company which may affect their ability to act independently, 3. Set limits and changes.
Commissioners, Directors or employees of companies that have 4. Determine the Risk Profile Value and Bank Soundness Level
affiliation or business with BRI. and follow up if necessary.
The Integrated Risk Management Committee (RMCT) has the
following duties and responsibilities:
1. Establish Integrated Risk Management policies and their
changes.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 671
Page 233
2. Determine corrective steps based on the evaluation results Membership
Structure
Position Voting Rights
of the implementation of Integrated Risk Management in the
form of:
Providing input on the
a. Integrated risk profile report. Head Office
evaluation of the adequacy
Internal Audit -
b. Report on individual risk profiles of Subsidiaries members and effectiveness of the risk
Work Unit
management process
of the BRI financial conglomerate.
c. Integrated capital analysis. Legal Division Risk Owner legal risk -
Corporate Risk Owner reputation risk
-
RISK MANAGEMENT COMMITTEE MEMBERSHIP STRUCTURE Secretary Division
Service & Contact Risk Owner reputation risk
-
The Risk Management Committee has the following composition Center Division
of management and members:
Planning, Risk Owner strategic/
Budgeting & financial risk
Performance -
Membership Management
Structure
Position Voting Rights Division
Direktur Utama Chairman √ The Integrated Risk Management Committee (RMCT) has the
Substitute Chairman following composition of management and members:
Wakil Direktur
(concurrently permanent √
Utama
member)
Membership Structure Position Voting Rights
Direktur Permanent member
√
Manajemen Risiko
President Director Chairman √
Direktur Permanent member
√ Alternate Chairman
Keuangan
Vice Director (concurrently √
Direktur Human Permanent member Permanent Member)
√
Capital
Director of Risk Permanent member
√
Direktur Permanent member Management
-
Kepatuhan
Director of Finance Permanent member √
Seluruh Direktur Non-Permanent Member
atau SEVP Bidang √ Director of Human Capital Permanent member √
Terkait
All Directors or SEVPs in Non-Permanent
√
Division Head, Secretary Related Fields Member
Market, Portfolio -
Director of Compliance Permanent member -
& Enterprise Risk
President Director of Bank Permanent member
Pemimpin Unit Non-Permanent Member -
Raya
Kerja Bidang -
Terkait
President Director of BRI Permanent member
-
Life
Committee Support Team
President Director of BRI Permanent member
Market, Portfolio Credit, Market, Liquidity -
Finance
& Enterprise Risk and Strategic/Financial Risk -
Division Coordinator
President Director of BRI Permanent member
-
Ventura
Risk Coordinator for
Operational, Legal,
Operational Risk President Director of BRI Permanent member
Compliance and Reputation - -
Division Danareksa Sekuritas
risks and as risk owner for
operational risks
President Director of BRI Permanent member
-
Credit & Product Risk owner credit risk Insurance
Risk Policy -
Division Main Director of Permanent member
-
Pegadaian
Digital Risk Risk Owner digital risk -
Main Director of PNM Permanent member -
Treasury Division Risk Owner Market Risk -
Main Director of BRI Permanent member
-
Asset & Liability Risk Owner Liquidity Risk Investment Management
Management -
Desk
Compliance Risk Owner Compliance Risk
-
Division
PT Bank Rakyat Indonesia (Persero) Tbk.
672 Annual Report 2023
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Corporate
Governance
Membership Structure Position Voting Rights 6. Committee Meeting decisions are taken by deliberation and
consensus. If no agreement is reached, the decision of the
Director/SEVP in charge Permanent member
Committee Meeting is deemed valid with the approval of
of the Risk Management
Function in Subsidiary 50% (fifty percent) of the total Committee Members who
-
Companies, Members have voting rights plus 1 (one) Committee Member, including
of the BRI Financial
Conglomerate the Committee Chair.
7. The results of decisions at Risk Management Committee
Division Head, Market, Secretary
Portfolio & Enterprise Risk
- (RMC) and Integrated Risk Management Committee (RMCT)
meetings can be annulled by the Board of Directors through
Head of Work Unit in Non-Permanent
- Board of Directors Meetings.
Related Fields Member
8. Coordination of the holding of Risk Management Committee
Committee Support Team (RMC) and Integrated Risk Management Committee (RMCT)
Manager in meetings is the responsibility of the Secretary of the
Subsidiary Management Monitoring
- Risk Management Committee (RMC) and Integrated Risk
Division Subsidiary Company
Management Committee (RMCT)..
risks
MPE, ORD, KRD and MEETINGS’ REALIZATION AND IMPLEMENTATION OF RISK
BRI Risk Management
DRD as oversight -
Work Unit MANAGEMENT COMMITTEE DUTIES IN 2023
functions
Independent
Internal Audit Work Unit -
assurance function No. Date Meeting Agenda
- Risk Profile QW 2022,
MEETINGS AND IMPLEMENTATION OF RISK MANAGEMENT January 16, - Mandatory Report &
1 RMC :
COMMITTEE TASKS IN 2023 2023 Monitoring
- Discussion of Risk Issues
Meeting Policy - Integrated RAS 2023
- Integrated MR Mandatory
February 27, Report
2 RMCT :
1. RMC meetings are held periodically at least 1 (one) time per 2023 - Integrated Risk Profile, PA
Risk Profile & PA Risk Issue
quarter. RMCT meetings are regularly held at least every 6 - Risk Maturity Index
(six) months.
- Mandatory Report &
2. Risk Management Committee (RMC) and Integrated Risk
3 March 24, 2023 RMC : Monitoring
Management Committee (RMCT) meetings can be held - Discussion of Risk Issues
outside the regular schedule if there are significant and
- Q1 2023 Risk Profile
urgent issues, including: - Mandatory Report &
4 April 17, 2023 RMC :
a. There are significant changes to BRI’s Risk Profile, which Monitoring
- Discussion of Risk Issues
changes in business conditions can cause macroeconomic
factors, violations of internal risk limits, or other factors. - Mandatory Report &
5 May 15, 2023 RMC : Monitoring
b. Regulatory changes require a quick and immediate - Discussion of Risk Issues
response or attitude from the organization.
c. Force majeure conditions occur caused by natural - Mandatory Report &
6 June 15, 2023 RMC : Monitoring
factors, human factors, external disturbances, and other - Discussion of Risk Issues
disruptive factors.
- Q2 2023 Risk Profile
d. Some factors cause the Board of Directors to decide to - Mandatory Report &
7 July 26, 2023 RMC :
hold an RMC or RMCT Meeting. Monitoring
- Discussion of Risk Issues
3. Risk Management Committee (RMC) and Integrated Risk
Management Committee (RMCT) meetings discuss, review, - Integrated RAS Monitoring
- Integrated MR Mandatory
and approve proposals and recommendations submitted at
Report
the meeting under applicable regulations—the proposals 8 August 16, 2023 RMCT :
- Integrated Risk Profile, PA
and recommendations include policies, strategies, and risk Risk Profile & PA Risk Issue
- Risk Maturity Index
management procedures.
4. Risk Management Committee (RMC) and Integrated Risk - Mandatory Report &
September 27,
9 RMC : Monitoring
Management Committee (RMCT) meetings are chaired by the 2023
- Discussion of Risk Issues
Committee Chair. If the Committee Chair cannot attend, the
- Q3 2023 Risk Profile
meeting will be chaired by an Alternate Chair. October 17, - Mandatory Report &
10 RMC :
5. Rapat Risk Management Committee (RMC) and Integrated 2023 Monitoring
Risk Management Committee (RMCT) meetings can be held - Discussion of Risk Issues
if attended by at least 2/3 (two-thirds) of the Committee
Members and attended by the Committee Chair.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 673
Page 235
No. Date Meeting Agenda Struktur Keanggotaan Jabatan Hak Suara
- Risk Appetite Statement Secretary
Division Head, Environmental,
2024 (Concurrently
November 22, Social & Governance or ESG -
11 RMC : - Mandatory Report & Permanent
2023 Management Work Unit
Monitoring Member)
- Discussion of Risk Issues
Permanent
Director of Risk Management √
Member
Environmental, Social & Governance (ESG) Committee Permanent
Finance Director √
Member
The Environmental, Social & Governance (ESG) Committee
Permanent
Director of Compliance -
prepares, implements, monitors, and evaluates ESG strategies, Member
policies, and programs/initiatives.
SEVP Change Management & Permanent
√
Transformation Office Member
DUTIES AND RESPONSIBILITIES OF THE ENVIRONMENTAL,
All Directors or SEVPs in Permanent
SOCIAL & GOVERNANCE (ESG) COMMITTEE √
Related Fields Member
1. Conduct Conduct reviews and evaluations regarding
implementing policies or governance parameters for ESG MEETINGS AND IMPLEMENTATION OF ENVIRONMENTAL,
initiatives and TJSL initiatives prepared by the relevant Work SOCIAL & GOVERNANCE (ESG) COMMITTEE TASKS IN 2023
Units, which the Committee Support Team proposes.
2. Determine and recommend work programs (both existing and Meeting Policy
new) to be categorized as ESG initiatives and TJSL initiatives
by existing parameters to the ESG Committee and circular 1. The Committee Support Team prepares and analyzes
approval. studies according to their respective scopes. ESG Committee
3. Conduct reviews and evaluations related to the meetings are held periodically at least 1 (one) time every 6
implementation of work programs that fall within the (six) months.
parameters of ESG initiatives and TJSL initiatives, as well as 2. ESG Sector Committee meetings can be held outside the
reporting data and information related to ESG. regular schedule if there are significant and urgent issues,
4. Review ESG Rating reports, Investor concerns, or other Third including:
Parties regarding the performance and implementation of a. There is a significant change in BRl’s ESG Rating,
BRI’s ESG and TJSL. which changes in business conditions could cause
5. Recommend material issues obtained from the results of macroeconomic factors, violations of ESG compliance
reviews of ESG Rating reports, Investor concerns, or other and policy/governance, or other causal factors.
Third Parties regarding the performance and implementation b. There have been changes to regulations related to ESG
of BRI’s ESG and TJSL. that require a quick and immediate response or attitude
6. Establish a follow-up plan for the results of the review and from the Company.
evaluation so that it can be proposed as a new work program, c. Some factors cause the Board of Directors to decide to
which the relevant Work Unit will follow up. hold an ESG Committee Meeting.
7. Provide the latest information to the Board of Directors 3. The committee Chair chairs ESG Committee meetings. In
and Board of Commissioners regarding all continually the event that the Committee Chair is unable to attend, the
developing issues related to ESG and TJSL, including laws meeting will be chaired by an Alternate Chair.
and regulations, global initiatives, business practices, and 4. ESG Committee meetings can be held if attended by at least
other important information related to ESG and TJSL. 2/3 (two-thirds) of the Committee Members and attended by
the Committee Chair.
ENVIRONMENTAL, SOCIAL & GOVERNANCE (ESG)
COMMITTEE MEMBERSHIP STRUCTURE Decisions at ESG Sector Committee meetings are taken by
deliberation and consensus. In the event that no agreement is
reached, the decision of the ESG Sector Committee meeting is
Struktur Keanggotaan Jabatan Hak Suara
deemed valid with the approval of 50% (fifty percent) of the total
Main Director Chairman √
number of Committee Members who have voting rights plus 1
(one) Committee Member, including the Committee Chair.
Alternate
Chairman
Deputy Main Director (Concurrently √
Permanent
Member)
PT Bank Rakyat Indonesia (Persero) Tbk.
674 Annual Report 2023
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Corporate
Governance
Realization of Meetings and Implementation of 3. The structure and members of the credit committee are in
Environmental, Social & Governance (ESG) Committee Duties accordance with the applicable Credit Decision Authority SE.
in 2023 4. Each loan committee is at the Head Office, Regional Office,
Special Branch Office, and Overseas Work Unit
No. Date Meeting Agenda
• Overview of BRI Sustainability
The membership structure of the Fianancing Committee is
Implementation in 2023 described as follows.
Monday, July 17,
1. • Disclosure to BRI’s Website
2023
• Publishing TCFD Report
• Sustainability Indicators
Membership Voting
Structure Position Function Rights
Financing Committee President Director Permanent Risk √
member
The Financing Committee is an operational committee that Permanent
Vice Director Risk √
member
assists the Board of Directors in evaluating and/or deciding on
loan applications for specific amounts and/or types of loans Director of Risk Permanent Risk √
Management member
determined by the Board of Directors.
Permanent
Director of Finance Risk √
member
Financing Committee Charter
Director of Digital and Permanent Risk √
Information Technology member
In carrying out its duties, the Financing Committee refers to the
NOKEP Board of Directors Decree: S.469-DIR/KRD/03/2022 along Director of Human Permanent Risk √
Capital member
with its amendments regarding the Financing Committee which
regulates the Organization, Duties and Responsibilities as well as SEVP Change Permanent
Management & member Risk √
the Working Procedures. Transformation Office
SEVP Fixed Asset Permanent
Duties and Responsibilities of The Financing Committee Management & member Risk √
Procurement
1. Provide decisions on approving or rejecting loans by the SEVP Operations Permanent Risk √
member
authority limits determined by the Board of Directors,
including choosing/changing the loan structure and terms. SEVP Human Capital Permanent Risk √
Strategy member
2. Conduct duties in providing loan decisions based on professional
skills honestly, objectively, carefully, and thoroughly. Director of Wholesale Permanent
and Institutional member Business √
3. Reject requests and/or influence from interested parties to Business
provide loan approval that is only a formality or outside of
Permanent
sound loan principles. Micro Business Director Business √
member
4. Sign the Loan Decision form (or other media determined
Director of Small and Permanent
by the Board of Directors and function as a loan decision) member Business √
Medium Businesses
as proof of the loan decision and as a manifestation of the
Director of Consumer Permanent
Financing Committee’s responsibility. Business √
Business member
Director of Networks and Permanent
The Financing Committee Membership Structure Business √
Services member
SEVP Commercial Permanent Business √
1. According o the type of authority it has, the Financing Business member
Committee is divided into:
SEVP Treasury & Global Permanent Business √
a. Non-Restructuring Financing Committee, namely the Services Business member
financing committee which has the authority to decide
SEVP Ultra Micro Permanent Business √
on new loan initiatives, extensions, supplements, Business member
changes to terms, and other loan decisions not within
the context of restructuring; and Profile of Financing Committee Members
b. Restructuring Financing Committee, namely the
financing committee, has the authority to decide This Annual Report shows The profile in the Directors’ Profile section.
on credit initiatives in the context of restructuring
performing loans and non-performing loans, loan The Financing Committee’s Statement of Independence
settlement, loan write-offs, and write-offs.
2. Each financing committee comprises members from Risk and All members of the Financing Committee have no affiliation with
Business functions. other Directors, Commissioners, or Controlling Shareholders, nor
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 675
Page 237
are they company shareholders, which could affect their ability MEETING POLICY
to act independently: commissioners, Directors, and employees 1. A Financing Committee meeting is declared valid if it is
from companies with affiliations or Business with BRI. attended by at least members of the Financing Committee
following the composition of the Financing Committee
Training and/or Improving The Competency of The in PDWK provisions, both in terms of the number and
Financing Committee In 2023 composition of the ranks of the Risk function and Business
function and mandatory members of the Financing
Training and/or competency improvement can be seen in the Committee are also required to attend.
Training and/or Competency Improvement section of the Board 2. Financing Committee meetings can be held physically
of Directors in this Annual Report. or by conference via electronic media as agreed by each
participating Credit Committee member.
Meeting And The Duties’ Implementation of the 3. TheFinancingCommitteeSecretaryisresponsibleforcoordinating
Financing Committee in 2023 activities for implementing the Financing Committee Meeting,
such as the time and place of implementation, including
documenting or compiling Financing Committee Meeting
Minutes and providing Financing Committee Meeting Minutes.
REALIZATION OF THE MEETINGS AND IMPLEMENTATION OF THE FINANCING’S COMMITTEE DUTIES IN 2023
Financing
Committee Meeting Number of Quorum Attendance
Month Date Implementation Decisions
Agenda
& Verdict
Date (Times)
Discussion and granting of corporate
January 25, 31 2 10 Quorum
segment loan decisions
February 7, 28 2 11 Quorum
March 7, 14, 21 3 21 Quorum
April 4, 11, 18 3 27 Quorum
May 3, 9, 15, 23, 29 5 27 Quorum
June 6, 13, 20, 27 4 26 Quorum
July 11, 18, 25 3 16 Quorum
August 8, 9, 22, 29 4 18 Quorum
September 5, 12, 18, 19, 26 5 14 Quorum
3, 4, 10, 17, 23,
October 7 22 Quorum
30, 31
November 21, 28 2 18 Quorum
December 5, 12, 19, 28 4 28 Quorum
TOTAL 44 238
Capital & Investment Committee
The Capital & Investment Committee is a committee that is responsible for corporate action activities and management of subsidiary
companies.
Duties and Responsibilities of the Capital & Investment Committee
The duties and responsibilities of the Capital & Investment Committee, based on Article 4 of the Directors’ Decree Nokep: 871 -DIR/
PPM/06/2022 dated June 2, 2022 concerning the Capital & Investment Committee, are as follows:
1. Related to Corporate Action
a. Reviewing the Corporate Action proposed by the Committee Support Team.
b. Determine and recommend corporate steps for further approval from the President Director/Deputy President Director either
through a Board of Directors Meeting or circular approval.
PT Bank Rakyat Indonesia (Persero) Tbk.
676 Annual Report 2023
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Corporate
Governance
2. Regarding the Management of Subsidiary Companies Training and/or Improving the Competency of the
1) Determine the business plan, work plan, and company Capital & Investment Committee in 2023
budget (RKAP) of the Subsidiary Company, including
the Key Performance Indicators and dividend plan of the Training and/or competency improvement can be seen in the
Subsidiary Company; Training and/or Competency Improvement section of the Board
2) Conduct performance reviews and determine of Directors in this Annual Report.
performance improvement steps with the Directors of
Subsidiary Companies; Meeting and the Duties’ Implementation of the Capital
3) Evaluate and recommend Corporate Actions of BRI & Investment Committee in 2023
Subsidiary Companies (Initial Public Offering, limited
public offering, acquisitions, mergers, additional capital, MEETING POLICY
and divestment plans) for further approval from the 1. The Committee Support Team prepares and analyzes studies
President Director / Deputy President Director either according to their respective scopes.
through a Board of Directors Meeting or circular approval. 2. The study is presented at the Committee meeting by
4) Determine the decision if there is a deadlock on the Committee Members and/or Support Team Members and/or
Subsidiary Company’s strategic synergy initiative with representatives of Subsidiary Companies according to their
BRI. respective scopes.
3. The Committee holds a meeting at least 1 (one) time
Membership Structure of the Capital & Investment per Quarter to discuss proposals, studies, and analyses
Committee originating from the Committee Support Team.
4. A meeting is declared to have a quorum if it is attended by a
minimum of 50% (fifty percent) of all Committee members
Membership Structure Position Voting Rights
and must be attended by the Committee Chair or Alternate
Director of Finance Chairman √
Committee Chair. Meetings can only be held if a quorum is
reached.
Substitute
Director of Risk Management √ 5. The Chair chairs committee meetings. If the Chair is unable
Chairman
to attend, the Committee Meeting will be chaired by the
(Concurrently Substitute Committee Chair.
Division Head, Subsidiary
permanent -
Management 6. The Committee Chair chairs the Capital & Investment
member)
Committee Meeting and has voting rights.
Director or SEVP of
Ana Company Business Secretary √ 7. The Committee Secretary is responsible for coordinating the
Development organization of Capital & Investment Committee Meetings,
(Concurrently
including:
The relevant Director or
permanent √ a. Prepare agendas, schedules, and meeting places.
SEVP
member) b. Preparing Meeting Minutes.
Permanent c. Monitor the implementation of meeting decisions
Director of Compliance
member - 8. The Committee’s recommendations and/or decisions are
determined by deliberation and consensus by the Chairman
Capital & Investment Committee Member Profile and all members of the Committee. In the event that
no agreement is reached, the recommendations and/or
The members’ profiles can be seen in the Directors’ Profile decisions of the Committee Meeting are considered valid if
section of this Annual Report. they are approved by 50% (fifty percent) of the total number
of Committee Members who have voting rights + 1 (one)
The Financing Committee’s Statement of Committee Member including the Committee Chair.
Independence 9. The presence of the President Director and/or Deputy
President Director increases the number of Permanent
All committee members have no affiliation with other Directors, Members with voting rights.
Commissioners, or Controlling Shareholders, nor are they
shareholders of the Company, which could affect their ability REALIZATION OF MEETINGS AND IMPLEMENTATION OF
to act independently: commissioners, Directors, and employees DUTIES OF THE CAPITAL & INVESTMENT COMMITTEE IN 2023
from companies with affiliations or business with BRI.
During 2023, the Capital & Investment Committee has carried
out its duties by holding 11 (eleven) meetings with the following
details.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 677
Page 239
No. Date Meeting Agenda b. Correctness in carrying out the process of granting credit or
providing funds, development and quality of credit given to
Q1 2023 Performance Review &
1. Thursday, 08 June 2023 Parties Related to the Bank and certain large Debtors.
2023 BRINS KPI Revision
c. Correct implementation of the provisions on the Legal
Q1 2023 Performance Review & Lending Limit (LLL).
2. Thursday, 08 June 2023
2023 BRILIFE KPI Revision
d. Compliance with statutory provisions and other
Bank Raya New Business Model regulations in the implementation of credit provision.
3. Tuesday, June 27 2023
Portfolio Transfer Plan
e. Settlement of problem loans in accordance with those
Discussion of Project Blossom stipulated in the Bank Credit Policy (KPB) .
(Development of Subsidiary
4. Monday, July 24 2023 f. Adequate allowance for losses due to credit impairment
Companies Operating in the
Multifinance Sector). (CKPN) and write-off reserves.
g. Certain large debtors and credits on the Special Mention
Wednesday, August 2 Performance Review Q2 2023 BRI
5. Credit list.
2023 Finance
5. Conduct a study assessing the effectiveness of the credit
Wednesday, August 2 Performance Review Q2 2023 BRI
6. internal control system.
2023 Insurance
6. Submit periodic reports at least once a year and provide input
Wednesday, September
7.
20 2023
Arrangement of PA PT Pegadaian for improvements to the Board of Directors with a copy/copy
to the Commissioners regarding:
Monday, 09 October BRI Group Integrated Governance
8. a. Results of supervision of the implementation and
2023 Parenting Style
implementation of the Bank Credit Policy (KPB).
2024 - 2026 Business Plan, 2024 b. Evaluation results in point 4.
9 Friday, October 27 2023
RKAP, and 2024 BRI Finance KPI
7. Monitor and evaluate the development and quality of the
2024 - 2026 Business Plan, 2024 overall credit or financing portfolio.
10. Friday, October 27 2023
RKAP, and 2024 BVI KPI
11. Friday, October 27 2023
2024 - 2026 Business Plan, 2024 The Membership Stucture of the Credit Policy
RKAP, and 2024 BRINS KPI
Committee
Membership Structure Position Voting Rights
Credit Policy Committee
President Director Chairman √
The Credit Policy Committee is a committee at the Head Office
Substitute Chair
whose task is to assist the Board of Directors in formulating BRI
(Concurrently
credit policies and providing suggestions for improvements to Vice Director √
Permanent
credit policies. Member)
Division Head, Credit & Secretary
Credit Policy Committee Charter Product Risk Policy or Unit (Concurrently
-
that Manages the Credit Permanent
Policy Function Member)
In carrying out its duties, the Credit Policy Committee refers to the
Director of Risk Permanent
Decree of the Board of Directors NOKEP: 655-DIR/PPM/10/2021 √
Management member
concerning the Credit Policy Committee (KPP) which regulates
Organization, Delegates and Attendance, Duties, Authority and Director or SEVP according Non-Permanent
to the relevant field/ Member
Responsibilities, and Work Procedures. √
supervisor, according to the
committee agenda
Duties and Responsibilities of the Credit Policy Permanent
Director of Compliance -
Committee member
SEVP Internal Audit Work Permanent
-
1. Provide input to the Board of Directors in the preparation Unit member
of the Bank Credit Policy (KPB), especially the formulation
Division Head under the Non-Permanent
of prudential principles in credit as regulated in the OJK relevant Risk Management Member
-
Guidelines for Preparing Bank Credit Policies (PPKPB). Director, adapts to the
committee agenda
2. Supervise the implementation of the Bank Credit Policy (KPB) in
a responsible and sustainable manner and formulate alternatives Other Division Heads/ Non-Permanent
Desk Heads, adapt to the Member -
and implementation solutions if there are obstacles. committee agenda
3. Conduct periodic reviews of the BRl Bank Credit Policy (KPB)
at least once every 3 years. Profile of The Credit Policy Committee Members
4. Carry out an evaluation of:
a. Correct implementation of the authority to decide on The members’ profiles can be seen in the Directors’ Profile
credit or provide funds. section in this Annual Report.
PT Bank Rakyat Indonesia (Persero) Tbk.
678 Annual Report 2023
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Corporate
Governance
Statement of Independence of The Credit Policy No. Date Meeting Agenda
Committee
- Group Limit Exposure
1 April 6, 2023 - Presentation of Covid-19 Restructuring
All members have no affiliation with other Directors, Policy post March 31, 2023
Commissioners, or Controlling Shareholders, nor are they
- Addition of Risk & Business ranks in the
shareholders of the Company, which could affect their ability Financial Conglomeration of Directors
to act independently; Commissioners, Directors, and employees - Addition to the List of Recipients of
2 August 28, 2023
Decisions from the Delegation of Credit
from companies that have affiliations or business with BRI. Authority (PDWK) of the Financial
Conglomerate of Directors
Training and/or Improving the Competency of the
Credit Policy Committee in 2023 Information Technology Steering Committee and
Data Governance Committee
Training and/or competency improvement can be seen in the
Training and/or Competency Improvement section of the Board Information Technology Steering Committee
of Directors in this Annual Report.
The Information Technology Steering Committee is a Committee
Meetings and Duties Implementation of the Credit at the Head Office that is responsible for providing direction and
Policy Committee In 2023 recommendations to the Board of Directors regarding information
technology planning, governance, development, and operations.
MEETING POLICY
INFORMATION TECHNOLOGY STEERING COMMITTEE
1. Changes or revisions to the KPB must be discussed first at the CHARTER
meeting. The KKP is obliged to hold a meeting to discuss the
final Draft changes or modifications to the KPB before it is In carrying out its duties, the Information Technology Steering
forwarded to obtain a decision from the Board of Directors. Committee refers to the Directors’ Decree NOKEP: 870-DIR/
2. The KKP meeting is held in the framework of a meeting to PPM/06/2022 concerning the Information Technology Steering
propose the preparation, changes, and revisions of the KPB, Committee and Data Governance Committee, which regulates the
as well as related essential and urgent issues that require a objectives, organization, duties, authority, and responsibilities,
quick and immediate response from the Company. and work procedures.
3. If there is an urgent problem to be discussed within the KKP,
the relevant Work Unit can propose to the KKP Secretary to DUTIES AND RESPONSIBILITIES OF THE INFORMATION
hold a KKP Meeting. TECHNOLOGY STEERING COMMITTEE
4. The Main Director chairs the KKP meeting as Chair of the
KKP. In the event that the Chair of the KKP is absent, the The Information Technology Steering Committee has the
meeting will be chaired by the Substitute Chair as regulated following responsibilities:
in Article 2 of this Decree. 1. The long-term Information Technology Strategic Plan aligns with
5. Quorum KKP meetings are attended by 2/3 (two-thirds) of the Corporate and Bank Business Plan outlined in BRI’s ITSP.
all committee members and must be accompanied by the 2. Formulation of Crucial Information Technology policies,
Committee Chair or Substitute Committee Chair. standards, and procedures.
6. Any changes to the contents of the BRl KPB that are not 3. Compatibility between approved Information Technology
material must be carried out circularly to all Directors and projects and BRI ITSP.
then submitted in writing to all KKP members. 4. Suitability of the current technology architecture (baseline)
with BRI’s Information Technology architecture targets in
Committee Meeting decisions are taken by deliberation and supporting business capabilities.
consensus. In the event that no agreement is reached, the decision 5. Conformity between the implementation of the Information
of the Committee Meeting is considered valid if it is approved by Technology project and the agreed project plan.
50% (fifty percent) of the total number of Committee Members 6. Compatibility between Information Technology and the
present plus 1 (one) Committee Member. needs of management information systems and the needs of
the Bank’s business activities.
7. Effectiveness of steps in minimizing risks on Bank
REALIZATION OF MEETINGS AND IMPLEMENTATION OF investments in the Information Technology sector so that
DUTIES OF THE CREDIT POLICY COMMITTEE IN 2023 Bank investments in the Information Technology sector
contribute to achieving the Bank’s business objectives.
During 2023, the Credit Policy Committee has carried out its 8. Monitor information technology performance and efforts to
duties by holding 2 (two) meetings with the following details. improve information technology performance.
9. Efforts to resolve various problems related to Information
Technology that cannot be determined by the Information
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 679
Page 241
Technology User and Operator Work Unit effectively, TRAINING AND/OR IMPROVING THE COMPETENCY OF THE
efficiently, and on time. INFORMATION TECHNOLOGY STEERING COMMITTEE IN 2023
10. Adequacy and allocation of resources owned by the Bank.
Training and/or competency improvement can be seen in the
MEMBERSHIP STRUCTURE OF THE INFORMATION Training and/or Competency Improvement section of the Board
TECHNOLOGY STEERING COMMITTEE of Directors in this Annual Report.
MEETINGS AND IMPLEMENTATION OF DUTIES OF THE
Membership Structure Position Voting Rights
INFORMATION TECHNOLOGY STEERING COMMITTEE IN 2023
Director of Digital & Chairman
√
Information Technology Meeting Policy
Substitute
Network & Services Director √ 1. The Information Technology Steering Committee and Data
Chairman
Governance Committee hold regular meetings at least 3
(Concurrently
Department Head, IT (three) times per year.
permanent -
Governance Management
member) 2. The Director of Digital & Information Technology chairs
1. Director of Risk Secretary committee meetings. If the Director of Digital & Information
Management Technology cannot attend, the meeting will be chaired by the
2. SEVP, Fixed Asset
Alternate Chair as regulated in Articles 3 and 4 of this Decree.
Management &
Procurement 3. Committee meetings can be held if attended by at least 2/3
3. Division Head, IT Strategy (two-thirds) of the Committee Members and attended by the
& Governance
4. Division Head, Enterprise Committee Chair.
Data Management 4. Committee Meeting decisions are taken by deliberation and
5. Division Head, Application
Management & consensus. In the event that no agreement is reached, the
Operations decision of the Committee meeting is considered valid if it
6. Division Head, Digital
is approved by 50% (fifty percent) of the total number of
Banking Development &
√
Operation Committee Members (both permanent and non-permanent)
7. Division Head, IT present plus 1 (one) vote of the Committee Member.
Infrastructure &
Operations 5. Coordination of the Information Technology Steering
8. Division Head, Committee and Data Governance Committee meetings is the
Information Security
9. Division Head, responsibility of the Committee Secretary, with duties and
Operational Risk responsibilities including:
10. Division Head, Digital
a. Prepare and invite meetings
Risk
11. Division Head, b. Prepare and present meeting materials
Distribution Network c. Prepare and distribute Meeting Minutes to Information
12. Division Head, Service &
Contact Center Technology Steering Committee Members
d. Monitor the decisions of the Steering Committee, which
1. Director or SEVP of (Concurrently
Related Fields; or permanent are followed up in the relevant Work Units
√
2. Division Head of Related member) 6. The presence of the President Director and/or Deputy
Fields
President Director increases the number of Permanent
Permanent Members with voting rights.
Direktur Kepatuhan -
member
Realization of Meetings and Implementation of Duties of the
PROFILE OF INFORMATION TECHNOLOGY STEERING Information Technology Steering Committee in 2023
COMMITTEE MEMBERS
During 2023, the Information Technology Steering Committee
The profile can be seen in the Directors’ Profile section in this has carried out its duties by holding 3 (three) meetings, with the
Annual Report. following details.
STATEMENT OF INDEPENDENCE OF THE INFORMATION
No. Date Meeting Agenda
TECHNOLOGY STEERING COMMITTEE
1. Application Performance
All committee members have no affiliation with other Directors, 2. Plans to increase the capacity of
1 April 3, 2023
Commissioners, or Controlling Shareholders, and are not the core banking system host
3. Collaboration tools
shareholders of the Company, which can influence their ability
to act independently, Commissioners, Directors, or employees of
companies that have affiliations or do business with BRI.
PT Bank Rakyat Indonesia (Persero) Tbk.
680 Annual Report 2023
Page 242
Corporate
Governance
No. Date Meeting Agenda Membership Structure Position Voting Rights
Approval of upgrades to the AS/400 (Concurrently
2 October 9, 2023 Department Head, Data
engine operating system permanent -
Strategy & Governance
member)
1. IT Strategic Plan Review 2023
2. IT Resilience Strategy 1. Finance Director Secretary
3 December 27, 2023
3. IT Demand & Budget Posture 2. Division Head, Enterprise √
FY2024 Data Management
(Concurrently
1. Directors or SEVP related
Data Governance Committee fields
permanent √
member)
The Data Governance Committee is a forum that provides Permanent
Director of Compliance -
direction regarding data governance, as well as giving decisions member
regarding leading issues in data that cannot be resolved at the
Data Owners and Data Stewards level and the Data Management PROFILE OF DATA GOVERNANCE COMMITTEE MEMBERS
Office level.
The profile can be seen in the Directors’ Profile section in this
DATA GOVERNANCE COMMITTEE CHARTER Annual Report.
In carrying out its duties, the Data Governance Committee STATEMENT OF INDEPENDENCE OF THE DATA GOVERNANCE
refers to the Decree of the Board of Directors NOKEP: 870-DIR/ COMMITTEE
PPM/06/2022 concerning the Information Technology Steering
Committee and the Data Governance Committee which regulates All committee members have no affiliation with other Directors,
the Goals, Organization, Duties, Authorities and Responsibilities, Commissioners, or Controlling Shareholders, and are not
and Work Procedures. shareholders of the Company, which can influence their ability
to act independently, Commissioners, Directors, or employees of
DUTIES AND RESPONSIBILITIES OF THE DATA GOVERNANCE companies that have affiliations or do business with BRI.
COMMITTEE
TRAINING AND/OR IMPROVING THE COMPETENCY OF THE
The Data Governance Committee has the following DATA GOVERNANCE COMMITTEE IN 2023
responsibilities:
1. Fulfilling the data needs of all BRI stakeholders. Training and/or competency improvement can be seen in the
2. Protection of data as a strategic asset of the Company. Training and/or Competency Improvement section of the Board
3. Implement data policies and standards to enforce a good of Directors in this Annual Report.
data management process framework and enterprise data
quality. MEETINGS AND IMPLEMENTATION OF DUTIES OF THE DATA
4. Protection of the privacy and confidentiality aspects of GOVERNANCE COMMITTEE IN 2023
customer and company data.
5. Protection from illegal data access, manipulation, and Meeting Policy
inappropriate use of data and information.
6. Use data effectively and bring value to the Company 1. The Information Technology Steering Committee and Data
7. Leading issues on data that cannot be resolved at the Data Governance Committee hold regular meetings at least 3
Owner and Data Steward level or the Data Management (three) times per year.
Function level. 2. The Director of Digital & Information Technology chairs
committee meetings. In the event that the Director of Digital
DATA GOVERNANCE COMMITTEE MEMBERSHIP STRUCTURE & Information Technology cannot attend, the meeting will be
chaired by the Alternate Chair as regulated in Articles 3 and 4
The Data Governance Committee organization consists of: of this Decree.
3. Committee meetings can be held if attended by at least 2/3
(two-thirds) of the Committee Members and attended by the
Membership Structure Position Voting Rights
Committee Chair.
Director of Digital & Information Chairman
4. Committee Meeting decisions are taken by deliberation and
√
Technology consensus. In the event that no agreement is reached, the
decision of the Committee meeting is considered valid if it
Substitute
Network & Services Director √ is approved by 50% (fifty percent) of the total number of
Chairman
Committee Members (both permanent and non-permanent)
present plus 1 (one) vote of the Committee Member.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 681
Page 243
5. Coordination of the Information Technology Steering Statement of Independence of the Human Capital
Committee and Data Governance Committee meetings is the Committee
responsibility of the Committee Secretary, with duties and
responsibilities including: All committee members have no affiliation with other Directors,
a. Prepare and invite meetings Commissioners, or Controlling Shareholders, and are not
b. Prepare and present meeting materials shareholders of the Company, which can influence their ability
c. Prepare and distribute Meeting Minutes to Information to act independently, Commissioners, Directors, or employees of
Technology Steering Committee Members companies that have affiliations or do business with BRI.
d. Monitor the decisions of the Steering Committee, which
are followed up in the relevant Work Units Training and/or Improving the Competency of the
6. The presence of the President Director and/or Deputy Human Capital Committee in 2023
President Director increases the number of Permanent
Members with voting rights. Training and/or competency improvement can be seen in the
Training and/or Competency Improvement section of the Board
Realization and Meetings’ Implementation of Data of Directors in this Annual Report.
Governance Committee Duties in 2023
Meeting Policy
During 2023, the Data Governance Committee has carried out its
duties by holding 1 (one) meeting, with the following details: 1. The committee Chair chairs Human Capital Committee
meetings. In the event that the Committee Chair is absent,
the Human Capital Committee Meeting will be chaired by the
No. Date Meeting Agenda Substitute Committee Chair.
2. All members of the Human Capital Committee have the
Update the stewardship matrix data
1. November 29, 2023 same duties and responsibilities.
domain party reference
3. Organizing Human Capital Committee meetings is the
responsibility of the Committee Secretary, which includes,
among other things:
Human Capital Committee
- Prepare meeting agendas;
- Presenting meeting materials;
The Human Capital Committee is a Committee at the Head Office
- Preparing Meeting Minutes;
that has the authority to determine strategic and operational
- Follow up and/or forward meeting results to the relevant
policies in the field of Human Capital and aims to increase
Work Unit as needed.
effectiveness, efficiency, and transparency in decision-making in
4. If there is an important and urgent issue that requires a
human capital management and improve the quality of human solution and/or attitude from the Human Capital Committee,
capital management based on the principles of Good Corporate the relevant Work Unit can propose to the Committee
Governance. Secretary to hold a Human Capital Committee Meeting.
5. A meeting meets a quorum if it is attended by a minimum of
Human Capital Committee Organization PT Bank Rakyat 50% (fifty percent) plus 1 (one) of all Committee members
Indonesia (Persero) Tbk. Consist of: and must be attended by the Committee Chair or Alternate
1. Human Capital Planning & Policy Field --> HCS Committee Chair.
2. Talent Field --> HCB 6. The Human Capital Committee’s decisions are determined
3. Performance Management Field --> HCS by deliberation and consensus by the members present. In
4. Ethics & Discipline --> HCB the event that no agreement is reached, the decision of the
5. Job Evaluation Field --> PPM/OD Human Capital Committee is declared valid and binding if
50% (fifty percent) of the total Committee Members plus
Human Capital Committee Charter 1 (one) Committee Member vote in agreement with the
following provisions:
In carrying out its duties, the Human Capital Committee refered - In the event that there are Directors in the Management or
to the Directors’ Decree, BRI Directors’ Decree Nokep: 603-DIR/ Committee Members, the Committee Chair or Substitute
Committee Chair and the Human Capital Director vote in favor.
PPM/03/2023 dated March 29, 2023 concerning the Human
- In the event that there are no Directors in the Management or
Capital Committee of PT. Bank Rakyat Indonesia (Persero) Tbk.
Committee Members, the Committee Chair votes in favor.
which regulated the objectives, organization, scope and work
7. The Committee’s approval is stated in a document signed by
procedures.
the Chairman and Committee Members present.
8. In the event that a Human Capital Committee meeting
Profile of Members of the Human Capital Committee
cannot be held, the Human Capital Committee can decide
between a Circular Service Note with the approval of the
The profile can be seen in the Directors’ Profile section in this Committee Chair and other Committee Members.
Annual Report. 9. The Human Capital Committee can invite other related
parties as resource persons if necessary.
PT Bank Rakyat Indonesia (Persero) Tbk.
682 Annual Report 2023
Page 244
Corporate
Governance
10. The presence of the President Director and/or Deputy President No. Date Meeting Agenda
Director increases the Permanent Members’ voting rights.
June 12, 2023 Human Capital Strategic Issues
5.
& Responses
Human Capital Committee For Human Capital Planning
& Policy November 3, 2023 Determination of
6. Remuneration for Subsidiary
Company Commissioners
DUTIES AND RESPONSIBILITIES OF THE HUMAN CAPITAL
November 21, 2023 Rejuvenation of Conditions for
COMMITTEE FOR HUMAN CAPITAL PLANNING & POLICY 7.
Incompetent Performance Workers
1. Determine development strategy priorities and policy direction
and improve the quality of BRI’s human capital by referring to Human Capital Committee for Talent Field
the Bank Business Plan (RBB) and BRI Corporate Plan.
2. Establish strategic policies, career management, and DUTIES AND RESPONSIBILITIES OF THE HUMAN CAPITAL
corporate culture in the field of human capital. TALENT COMMITTEE
3. Determine the remuneration of the Board of Commissioners
and Directors of Subsidiary Companies. 1. Determining team member transfers, including determining
the management of Subsidiary and Affiliated Companies.
2. Determination of Talent Clusters, including identification and
MEMBERSHIP STRUCTURE OF THE HUMAN CAPITAL
determination of top talent.
COMMITTEE FOR HUMAN CAPITAL PLANNING & POLICY
3. Determination of Succession Plans for all positions.
4. Determination of the Talent Pool based on the Employee’s
Membership Structure Position Voting Rights expertise.
5. Conduct a Talent Review.
President director Chairman √
MEMBERSHIP STRUCTURE OF THE TALENT FIELD HUMAN
Alternate
Chairman CAPITAL COMMITTEE
Vice Director (Concurrently √
permanent Talent Field 1 (for Workers with the Corporate Title Senior Executive
member)
Vice President, Executive Vice President, Senior Vice President,
Secretary Vice President and Class I Branch Leaders including Workers who
Division Head Human Capital in (Concurrently will be assigned as Directors of Subsidiary Companies)
√
charge of Policy permanent
member) Membership
Structure
Position Voting Rights
Permanent
Director of Human Capital √
member Chairman
(Concurrently
1. Directors or SEVP related Non-permanent √ President Director √
Permanent
fields members Member)
2. Division Head, Human Alternate
Capital Strategy function Chairman
3. Division Head, Human Vice Director (Concurrently √
Capital Development Permanent
Member)
function
4. Division Head, Human Secretary
Division Head Human (Concurrently
Capital Business Partner -
Capital Business Partner Permanent
function Member)
5. Division Head, Corporate 1. All Directors (Talent Permanent
Culture Committee 1 for member
6. Division Head, Learning Senior Executive
function Vice President Level
Employees)
2. All Directors and SEVP
(Talent Committee
IMPLEMENTATION OF THE HUMAN CAPITAL COMMITTEE FOR 1 for Executive Vice
President, Senior
HUMAN CAPITAL PLANNING & POLICY IN 2023 Vice President level
workers including
workers who will
No. Date Meeting Agenda be assigned as
Directors of Subsidiary √
Companies)
February 1, 2023 Proposed 2022 Pool Bonus 3. Director of Human
1.
Payments Capital and Director
or SEVP according to
2. April 3, 2023 Strategic Workface Planning the Field/Guardian
who will release
and the talent is
May 8, 2023 Proposed Salary Increase for addressed according
3.
BRI Employees to the Committee’s
discussion (Talent
4. June 5, 2023 Corporate Title Evaluation Committee 1 for
Vice President Level
Workers and Class I
Branch Leaders)
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 683
Page 245
Talent Field 2 (for level workers with the Corporate Title Assistant Talent Committee Total Meetings
Vice President and Senior Manager)
Talent Committee 3 126 times
Membership
Structure
Position Voting RIghts Talent Committee 4 740 times
Chairman √
Director of Human
(Concurrently
Capital
Permanent Member)
Human Capital Committee for Performance
Management
Division Head, Human Secretary -
Capital Business
Partner DUTIES AND RESPONSIBILITIES OF THE HUMAN CAPITAL
Director or SEVP Permanent member √ COMMITTEE FOR PERFORMANCE MANAGEMENT
according to the field/
coach who will release
and to whom the talent 1. Determine KPIs for Directorates, Work Units 1 Level below
is directed according
to the Committee’s BOD (including Regional Offices), Branch Offices, Sub-Branch
discussion Offices, and BRI Units.
2. Evaluate the performance challenges of work units 1 Level
Talent Field 3 (for Workers with the Corporate Title Manager) below BOD (including Regional Offices).
3. Evaluate Leader Orientation of Work Unit Leaders 1 Level
below BOD (including Regional Offices) and Department
Membership
Structure
Position Voting Rights Heads at Head Office.
Division Head, Human Chairman MEMBERSHIP STRUCTURE OF THE HUMAN CAPITAL
Capital Business (Concurrently √ COMMITTEE FOR PERFORMANCE MANAGEMENT
Partner Permanent Member)
Team Leader, Human Secretary Planning Sub Sector 1 (for KPI Directorate, Sub-Directorate,
Capital Business
- Regional Office, Branch Office, KCP and BRI Unit)
Partner in charge of
Talent Management
Department Head, Permanent member
Human Capital Business
Membership Structure Position Voting Rights
√
Partner in charge of
Talent Management President Director Chairman
(Concurrently √
Talent Field 4 (for position level workers with the Corporate Title Permanent Member)
Assistant Manager, Officer, and Assistant in Division/Regional Vice Director Alternate Chairman
Office/KCK/Regional Audit Office Work Units and Supervision) (Concurrently √
permanent member)
Division Head Planning, Secretary
Membership Structure Position Voting Rights Budgeting, & Performance (Concurrently -
Management Division Permanent Member)
Chairman
Division Head/Regional CEO/ All Directors or SEVP Permanent member √
(Concurrently
Branch Leader √
Permanent Meanwhile, Planning Sub-Sector 2 (For KPI Division/Desk/Team
Special/Regional Audit Head
Member)
BOD-1) is chaired by the Finance Director with Voting Rights.
Regional Human Capital Secretary
Business Partner! Office -
Center The Evaluation Sub Sector consists of:
Department Head/ Regional Permanent
Head/ Regional Assurance member Sub Sector Challenge Evaluation and method Used 1 (for
Head according to related
√
Regional Office Performance, Regional Audit Office and Division/
field/coach, adjust
Desk/Team BOD-1)
accordinglywith the
committee agenda
Membership Structure Position Voting Rights
MEETING AND IMPLEMENTATION OF DUTIES OF THE HUMAN President Director Chairman
CAPITAL COMMITTEE FOR TALENT IN 2023 (Concurrently √
Permanent Member)
Vice Director Alternate Chairman
Talent Committee Total Meetings (Concurrently √
permanent member)
Talent Committee 1 26 times
Talent Committee 2 40 times
PT Bank Rakyat Indonesia (Persero) Tbk.
684 Annual Report 2023
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Corporate
Governance
Membership Structure Position Voting Rights Human Capital Committee for Ethics & Discipline
1. Division Head Secretary
DUTIES AND RESPONSIBILITIES OF THE HUMAN CAPITAL
Planning, Budgeting, (Concurrently
& Performance Permanent Member) COMMITTEE FOR ETHICS & DISCIPLINE
Management Division -
2. Division Head Human
Capital Strategy & Decide cases of Disciplinary Violations by considering the
Policy Division recommendations provided by the Examination Team according
All Directors or SEVP Permanent member √ to the methods or procedures regulated in the applicable
Disciplinary Regulations.
Meanwhile, the Sub-Sector of Challenge Evaluation and Method
Used 2 (For Kanca Performance) is chaired by the CEO. MEMBERSHIP STRUCTURE OF THE HUMAN CAPITAL
COMMITTEE FOR ETHICS & DISCIPLINE
Sub Sector Leadership Orientation & Individual Performance
Predicate 1 (For Leadership Orientation & Performance Predicate Ethics & Discipline Committee 1 for employees at Corporate Band
of BOD-1 Work Unit Leaders) 1 and Corporate Band 2 levels with Corporate Titles: Executive
Vice President, Senior Vice President and Vice President
Membership Structure Position Voting Rights
Membership Structure Position Voting Rights
Chairman
(Concurrently
President Director √ Chairman
Permanent
Member) (Concurrently
President Director -
permanent
Vice Director Alternate member)
Chairman
(Concurrently √ Substitute
permanent Chairman
member) Vice Director (Concurrently -
permanent
1. Division Head Human Secretary member)
Capital Strategy & Policy (concurrently
2. Division Head, Planning, Permanent - Division Head, Human Secretary
-
Budgeting & Performance Member with Capital Business Partner
Management Voting Rights)
1. Director of Human
Permanent Permanent
All Directors or SEVP √ Capital √
member member
2. Compliance Director
Leadership Orientation & Individual Performance Predicate Sub- The relevant Director or Non-Permanent
√
SEVP Member
Sector 2 (For Leadership Orientation & Performance Predicate for
Corporate Bank Employees 2) is chaired by the Director or SEVP
Sector, while Leadership Orientation & Individual Performance Ethics and Discipline Committee 2 for Corporate Band 3 level
Predicate Sub-Sector 3 (For Leadership Orientation & Branch employees with Corporate Title: Assistant Vice President and
Leader Performance Predicate) is chaired by Regional CEO. Senior Manager
MEETING AND DUTIES’ IMPLEMENTATION OF THE HUMAN
Membership Structure Position Voting Rights
CAPITAL COMMITTEE FOR PERFORMANCE MANAGEMENT IN 2023
Chairman
(Concurrently
No. Date Meeting Agenda Director of Human Capital -
permanent
member)
February 6, 2023 Implementation of Band 1 Individual
1. Division Head, Human Substitute
Performance Assessment in 2022
Capital Business Partner or Chairman
-
7 to February 9, 2023 Implementation of Band 2 Individual other designated Band 1
2. level official
Performance Assessment in 2022
7 to February 10, Implementation of Individual 1. Director/SEVP of Related
Permanent
3. 2023 Performance Assessment for Branch Fields √
Member
Leaders and Sub-Branch Leaders in 2022 2. Director/SEVP Coaching
Ethics and Discipline Committee 3 for employees at Corporate
Band 5 to Corporate Band 7 with Corporate Titles: Manager,
Assistant Manager, Officer and Assistant
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 685
Page 247
Membership Structure Position Voting Rights
No. Date Agenda
Division Head Human Chairman
24 November 2, 2023 Decision of Ethics and Discipline Committee
capital Business Partner, (Concurrently
Regional CEO, Special permanent -
25 November 13, 2023 Decision of Ethics and Discipline Committee
Branch Leader, Regional member)
Audit Head 26 November 23, 2023 Decision of Ethics and Discipline Committee
Department Head Human Secretary 27 December 14, 2023 Decision of Ethics and Discipline Committee
capital Business Partner
Division, Department Head 28 December 21, 2023 Decision of Ethics and Discipline Committee
Regional Human capital -
Business Partner or other 29 December 29, 2023 Decision of Ethics and Discipline Committee
appointed official/in charge
of Human capital
Human Capital Committee for Job Evaluation
1. Division Head for related
fields, Regional Banking
Head for related areas, DUTIES AND RESPONSIBILITIES OF THE HUMAN CAPITAL
Regional Internal Audit
Deputy COMMITTEE FOR JOB EVALUATION
Permanent
2. Division Head of √
Member
Responsible Worker,
The Human Capital Committee for Job Evaluation is responsible
Regional Operation Head,
Department Head of for determining Position Classes.
Human Capital Business
Partner Division
MEMBERSHIP STRUCTURE OF THE HUMAN CAPITAL
MEETING AND IMPLEMENTATION OF DUTIES OF THE HUMAN COMMITTEE FOR JOB EVALUATION
CAPITAL COMMITTEE FOR ETHICS & DISCIPLINE IN 2023
Membership Structure Position Voting Rights
No. Date Agenda
Director of Finance Chairman √
1 January 30, 2023 Decision of Ethics and Discipline Committee
Substitute
Director of Human Capital √
Chairman
2 February 7, 2023 Decision of Ethics and Discipline Committee
Department Head, Organization Secretary
3 February 15, 2023 Decision of Ethics and Discipline Committee Development, Planning, -
Budgeting & Performance
4 February 28, 2023 Decision of Ethics and Discipline Committee Management Division
5 March 02, 2023 Decision of Ethics and Discipline Committee 1. Director of Risk Management Anggota Tetap
2. Division Head, Planning,
6 March 6, 2023 Decision of Ethics and Discipline Committee Budgeting & Performance √
Management
3. Division Head, Human Capital
7 March 17, 2023 Decision of Ethics and Discipline Committee
Strategy & Policy
8 April 13, 2023 Decision of Ethics and Discipline Committee
9 April 12, 2023 Decision of Ethics and Discipline Committee MEETING AND DUTIES IMPLEMENTATION OF THE HUMAN
CAPITAL COMMITTEE FOR JOB EVALUATION IN 2023
10 May 10, 2023 Decision of Ethics and Discipline Committee
11 May 11, 2023 Decision of Ethics and Discipline Committee
No. Date Meeting agenda
12 May 16, 2023 Decision of Ethics and Discipline Committee
13 June 27, 2023 Decision of Ethics and Discipline Committee 1. February 28, 2023 Human Capital Committee for Job
Evaluation Transaction Banking
Division
14 July 5, 2023 Decision of Ethics and Discipline Committee
2. March 8, 2023 Human Capital Committee for Job
15 July 17, 2023 Decision of Ethics and Discipline Committee Evaluation Institutional Business
Division
16 August 3, 2023 Decision of Ethics and Discipline Committee
3. March 9, 2023 Human Capital Committee for
17 August 4, 2023 Decision of Ethics and Discipline Committee Job Evaluation in the context of
implementing organizational changes
18 August 6, 2023 Decision of Ethics and Discipline Committee December 2022 Phase 1
19 August 16, 2023 Decision of Ethics and Discipline Committee 4. April 10, 2023 Human Capital Committee for
Job Evaluation in the context of
20 September 15, 2023 Decision of Ethics and Discipline Committee implementing organizational changes
December 2022 Phase 2
21 September 21, 2023 Decision of Ethics and Discipline Committee
5. April 14, 2023 Human Capital Committee for
Job Evaluation in the context of
22 September 27, 2023 Decision of Ethics and Discipline Committee implementing organizational changes
December 2022 Phase 3
23 September 29, 2023 Decision of Ethics and Discipline Committee
PT Bank Rakyat Indonesia (Persero) Tbk.
686 Annual Report 2023
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Corporate
Governance
No. Date Meeting agenda Product Committee Membership Structure
6. May 4, 2023 Human Capital Committee for Job Product Committee 1; Wholesale Segment
Evaluation in the Context of Adjusting
Job Grades for the Corporate Business
Division and Treasury Business Division
7. May 19, 2023 Human Capital Committee for Membership Structure Position Voting Rights
Job Evaluation in the context of
implementing organizational changes
in December 2022 Phase 4 Vice Director Chairman √
8. June 16, 2023 Human Capital Committee for Job Alternate
Evaluation Small Business Head and Chairman
Metro Area Branch Leader Director of Finance (Concurrently √
Permanent
9. August 15, 2023 Human Capital Committee for Member)
Job Evaluation in the context of
implementing organizational changes Division Head, Corporate
in August 2023 Secretary -
Development & Strategy
10. November 13, Human Capital Committee for Job a. Director of Risk
2023 Evaluation for Regional Micro Banking Management
Organizations and Special Branch b. Network & Services
Offices Director
c. Director of Digital & Permanent √
Information Technology member
d. SEVP Operations
Product Committee e. SEVP Change
Management &
Transformation Office
The Product Committee is a committee at the Head Office
1. Director of Institutional
which has the task and responsibility of providing decisions on & BUMN Relations*
2. SEVP Treasury & Global Non-Permanent
proposals for developing new products and services, developing √
Services* Member
existing products and services, discontinuing existing products 3. SEVP Corporate
Business
and services, deciding on product and service bundling over the
authority of the Director or SEVP for Product Ownership, and 1. Compliance Director Permanent
2. SEVP Internal Audit -
provide input and recommendations to the Board of Directors member
Work Unit
regarding product and service development strategies.
* There are cross-segment products
Product Committee Charter Product Committee 1; Non Wholesale Segment
Membership Structure Position Voting Rights
In carrying out its duties, the Product Committee refers to the
Decree of the Board of Directors NOKEP: 213-DIR/CDS/06/2021 Vice director Chairman √
concerning the Product Committee, which regulates Organization
Alternate
and Work Procedures.
Chairman
Director of Finance (Concurrently √
Duties and Responsibilities of the Product Committee Permanent
Member)
1. Provide decisions on proposals for developing new products/ Division Head, Corporate Secretary
-
Development & Strategy
services or developing existing products/services above the
authority of the Director/SEVP for Product Ownership. 1. Director of Risk Permanent
Management member
2. Provide decisions regarding the termination of products/
2. Network & Services
services that are already running above the authority of the Director
Director/SEVP for Product Ownership. 3. Director of Digital &
√
Information Technology
3. Provide decisions on bundling products and/or services above 4. SEVP Operations
the authority of the Director/SEVP for Product Ownership. 5. SEVP Change
Management &
4. Provide input and recommendations to the Board of Directors Transformation Office
regarding product and/or service development strategies.
1. Micro Business Director* Non-Permanent
2. Consumer Director Member
√
3. Director of Small and
Medium Business*
1. Director of Compliance Permanent
2. SEVP Internal Audit member -
Work Unit
* There are cross-segment products
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 687
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Product Committee 2; Wholesale Segment Profile of Product Committee Members
Membership Structure Position Voting Rights The profile can be seen in the Directors’ Profile section in this
Annual Report.
Director of Finance Chairman √
Substitute Chair Statement of Product Committee Independence
Director of Risk (Concurrently
√
Management Permanent
Member) All members have no affiliation with other Directors,
Commissioners, or Controlling Shareholders, and are not
Division Head, Corporate
Secretary - shareholders of the Company, which could affect their ability
Development & Strategy
to act independently; Commissioners, Directors, and employees
1. Director of Institutions
& BUMN* from companies that have affiliations or business with BRI.
2. Director of Digital &
Information Technology
Training and/or Improving the Competency of the
3. Network & Services
Director Product Committee In 2023
4. SEVP Corporate Non-Permanent
√
Business Member
5. SEVP Treasury & Global Training and/or competency improvement can be seen in the
Services* Training and/or Competency Improvement section of the Board
6. SEVP Operations
7. SEVP Change of Directors in this Annual Report.
Management &
Transformation Office
Meeting and Implementation of Duties of the Product
1. Director of Compliance Committee in 2023
2. SEVP Internal Audit Permanent
-
Work Unit member
Permanent member - MEETING POLICY
1. Product Committee meetings are held periodically at least
* There are cross-segment products 1 (once) time every 6 (six) months or in accordance with
Product Committee 2; Non Wholesale Segment business needs and developments.
2. Meetings outside regular meetings can be held with the
Struktur Keanggotaan Position Voting Rights
following criteria:
Membership Structure Chairman √ • A significant change in business conditions requires rapid
and immediate product development or discontinuation.
Alternate
Chairman
• Regulatory changes occur that require a response in
Director of Finance (Concurrently √ product development or product discontinuation quickly
Permanent
and immediately.
Member)
• Other factors that cause the Board of Directors to decide
Director of Risk to hold a Product Committee Meeting.
Secretary -
Management
3. The chair of the Product Committee chairs Product
1. Director of Institutions Committee meetings.
& BUMN*
2. Director of Digital & 4. If a Product Committee Member is absent, the duties and
Information Technology authority of the Product Committee Member are replaced
3. Network & Services
by a Substitute Director under the applicable Decree.
Director
4. SEVP Corporate Non-Permanent The Substitute Director has two capacities in the Product
√
Business Member Committee: Substitute Director and Member of the Product
5. SEVP Treasury & Global
Services* Committee in making decisions.
6. SEVP Operations 5. Product Committee meetings can be held if attended by
7. SEVP Change
Management & the Chair of the Committee and attended by Members with
Transformation Office Voting Rights with the following criteria:
1. Director of Compliance
2. SEVP Internal Audit Permanent
- No Product Committee Attendance Requirements
Work Unit member
Permanent member -
Product Committee 1 Minimum 3 (three) Members
1
* There are cross-segment products with Voting Rights
Product Committee 2 Minimum 2 (two) Members with
2
Voting Rights
* From the Members with Voting Rights present, there is a minimum of 1 (one) Director
PT Bank Rakyat Indonesia (Persero) Tbk.
688 Annual Report 2023
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Corporate
Governance
6. Committee Meeting decisions are taken by deliberation and Charter of the Goods and Services Procurement
consensus. In the event that no agreement is reached, the Committee
decision of the Committee Meeting is deemed valid with
the approval of 50% (fifty percent) of the total Committee In carrying out its duties, the Goods and Services Procurement
Members who have Voting Rights plus 1 (one) Committee Committee refers to the Directors’ Decree NOKEP: 656-DIR/
Member, including the Committee Chair. PPM/10/2021 concerning the Goods and Services Procurement
7. Coordination of the organization of Product Committee Committee which regulates the Organization, Duties, Authority
Meetings is the responsibility of the Committee Secretary. and Responsibilities, as well as Work Procedures.
8. If a Product Committee meeting cannot be held, the
Product Committee can make a decision through a Circular Duties and Responsibilities of the Goods and Services
Service Note with the approval of the Committee Chair and Procurement Committee
other Committee Members. The Secretary of the Product
Committee carries out the decision-making process through 1. Carry out procurement decisions in a professional, honest,
Circular Service Notes. responsible, objective, accountable, and thorough manner.
9. Minutes of the Product Committee Meeting are signed by the 2. Avoid conflicts of interest in granting procurement approval.
Product Committee Secretary and the Chair of the Product 3. Evaluate and provide input on the proposed procurement.
Committee and submitted to all SEVP Directors and Work 4. Give a decision to approve or reject the procurement
Units at BRI Head Office related to the Product Committee according to the limits of their authority if it is held through
decision in question. a Committee meeting.
5. Provide procurement decisions through:
REALIZATION OF MEETINGS AND IMPLEMENTATION OF a. Minutes of Directors’ Meetings, or
DUTIES OF THE PRODUCT COMMITTEE IN 2023 b. Procurement Committee Meeting Minutes or
c. Circular Service Note.
No. Date Meeting Agenda
Membership Structure of the Goods & Services
Evaluation of Stage 1 Rollout and Kupedes Procurement Committee
February 16,
1 Rollout Applications throughout Indonesia
2023
up to. Rp500 Million
PROCUREMENT COMMITTEE I (PROCUREMENT VALUE >
1. Proposed Integration of Pawn Agent RP200 BILLION)
Features in BRILink Mobile
2 March 2, 2023
2. Update on Internet Banking Web Membership Structure¹ Position Voting Rights
Closing
1. Progress Update of Product Committee Vice Director Chairman √
Follow-up
3 March 30, 2023 2. Evaluation of Savings Products Division Head, Procurement Secretary
3. Proposed Bailout Credit (Same Day & Logistic Operations or
√
Bailout & Special Bailout Feature)* Procurement Function
Management Work Unit
4 June 27, 2023 Sabrina 3.0
Permanent
Director of Finance √
1. Progress Update of Product Committee member
Follow-up
2. Proposed Development of Gold Permanent
5 July 24, 2023 Director of Risk Management √
Investment Features at BRImo member
3. Proposed BRImo Epayment
Development Permanent
Director/SEVP User² √
member
November 20,
6 Debit Contactless SEVP AT Management and Permanent
2023 √
Procurement member
1. Ceria Product Review (CDD).
November 22, 2. Product Evaluation Monitoring Report Permanent
7 Director of Compliance -
2023 (LMEP) 2023 and List of Bank Product member
Development Plans (RPPB) 2024.
Non-Permanent
Relevant Director/SEVP³ √
Member
Goods and Services Procurement Committee
The Goods and Services Procurement Committee is a committee
at the Head Office that has the duty and authority to evaluate
and make decisions on requests for the results of a procurement
with a specific value.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 689
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PROCUREMENT COMMITTEE II (PROCUREMENT VALUE > RP. Profile of Goods & Services Procurement Committee
100 BILLION TO RP. 200 BILLION) Members
Membership Structure¹ Position Voting Rights
The profile can be seen in the Directors’ Profile section in this
Vice director Chairman √ Annual Report.
Division Head, Procurement Secretary
& Logistic Operations or
Statement of Independence of the Goods & Services
√
Procurement Function Procurement Committee
Management Work Unit
Director of Finance Permanent member √ All committee members have no affiliation with other Directors,
Commissioners, or Controlling Shareholders. They are not
Director of Risk Management Permanent member √
shareholders of the Company, which could affect their ability
Director/SEVP User² Permanent member √ to act independently; Commissioners, Directors, and employees
SEVP AT Management and Permanent member from companies with affiliations or business with BRI.
√
Procurement
Non-Permanent
Training and/or Improving the Competency of the
Relevant Director/SEVP³ √
Member Goods & Services Procurement Committee In 2023
PROCUREMENT COMMITTEE III (PROCUREMENT VALUE > Training and/or competency improvement can be seen in the
RP30 BILLION TO RP100 BILLION) Training and/or Competency Improvement section of the Board
of Directors in this Annual Report.
Membership Structure¹ Position Voting Rights
SEVP Fixed Asset Management Chairman
Meetings and Duties Implementation of the Goods &
√
and Procurement Services Procurement Committee in 2023
Division Head, Procurement Secretary
& Logistic Operations or MEETING POLICY
√
Procurement Function 1. The Procurement Committee’s decision is taken at the
Management Work Unit
Procurement Committee meeting. Procurement Committee
Permanent meetings are held with the relevant Procurement Work Unit
Director of Risk Management √
member
facilitator at the Head Office or other places.
Director/SEVP User²
Permanent
√
2. The decision of the Procurement Committee is taken
member
unanimously and is considered approved if all Committee
Non- Members with voting rights who are present or representing
Relevant Director/SEVP³ Permanent √ them agree.
Member
3. If a Procurement Committee Member is absent, the duties
and authority of the Procurement Committee Member are
PROCUREMENT COMMITTEE IV (PROCUREMENT VALUE > RP. replaced by a Substitute Director or SEVP in accordance with
7.5 BILLION TO RP. 30 BILLION) the Substitute Director’s Decree. The Substitute Director or
SEVP can act in the Committee in two capacities, namely as
Membership Structure¹ Position Voting Rights
a Substitute Officer and in his capacity as a Member of the
SEVP Fixed Asset Management Chairman
Goods and Services Procurement Committee.
√
and Procurement 4. If a Procurement Committee meeting cannot be held, the
Procurement Committee can make a decision through a
Division Head, Procurement Secretary
& Logistic Operations or Circular Service Note with the approval of the Committee
Procurement Function Chair and other Committee Members.
Management Work Unit
5. If the Board of Directors has decided the procurement of
Permanent goods and services through a Board of Directors Meeting, the
Director/SEVP User² √
member
decision in question is equated with the conclusion of the
Non- Goods and Services Procurement Committee as evidenced by
Relevant Director/SEVP³ Permanent √
the Minutes of the Board of Directors’ Meeting.
Member
6. The duties and responsibilities of the facilitator for
Notes: Procurement Committee meetings are carried out by the
1) In their position or as a substitute official.
2) If the Director of Compliance or SEVP in charge of Internal Audit acts as a User, Secretary of the Procurement Committee, including:
the official authorized to provide approval is the Director of Risk Management. a. Coordinate the preparation of Committee meeting materials.
3) Director or SEVP of the relevant Division/Work Unit Supervisor according to the
type of procurement object. b. Prepare meeting agendas, schedules, and meeting places.
c. Carrying out correspondence, document reproduction,
and committee document archiving functions.
PT Bank Rakyat Indonesia (Persero) Tbk.
690 Annual Report 2023
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Corporate
Governance
d. Prepare minutes of meetings and minutes of the Goods 7. Establish criteria for projects monitored by the Project
and Services Procurement Committee. Management Office (PMO).
e. Distribute Committee decisions to be followed up by 8. Decide which projects are included and which are excluded
related Work Units. from PMO Monitoring.
9. Determine project prioritization to be implemented by the
REALIZATION OF MEETINGS AND DUTIES IMPLEMENTATION OF Project Owner Work Unit and Project Support Work Unit.
THE GOODS AND SERVICES PROCUREMENT COMMITTEE IN 2023 10. Provide decisions related to projects, including approving,
changing, or canceling project plans and implementation.
11. Provide direction on the results of the Post Implementation
Procurement Procurement Amount of
Review (PIR), which has been carried out as part of the
Committee Value (Rp.-) Procurement
lessons learned in the implementation of the next project.
Procurement Project Management Office Steering Committee
1.809.170.116.000 3
Committee I Membership Structure
Procurement
789.692.437.000 6
Committee II
Membership Structure Position
Procurement
2.235.127.346.395 43
Committee III Main Director/Deputy Director Chairman
Procurement SEVP CMT (concurrently as
2.660.121.741.828 168
Committee IV Permanent Member with Voting Substitute Chairman
Rights)
Division Head PMO (concurrently
Project Management Office Steering Committee as Permanent Member without Secretary
Voting Rights)
The Project Management Office Steering Committee is a committee 1. Director of Digital & Information
at the Head Office. The Work Unit is tasked with conducting studies Technology
Permanent Member with Voting
2. Director of Risk Management
and establishing rules as well as monitoring project stages starting 3. Finance Director
Rights
from planning and implementation to evaluation of strategic 4. Director of Network & Services
project management based on specific criteria, as well as providing
1. Director or SEVP for Project
support to the processes, systems, and human resources that carry Owner
out the strategic project in question. 2. Director or SEVP of Project
Support
Non-Permanent Member
3. Project Owner Work Unit Leader
Project Management Office Steering Committee 4. Project Support Work Unit
Leader Non-Permanent
Charter Member
In carrying out its duties, the Project Management Office
Steering Committee refers to the Directors’ Decree NOKEP: Profile of Project Management Office Steering
B.869-DIR/PPM/06/2022 concerning the Project Management Committee Members
Office Steering Committee which regulates the Organization and
Work Procedures. The profile can be seen in the Directors’ Profile section in this
Annual Report.
DUTIES AND RESPONSIBILITIES OF THE PROJECT
MANAGEMENT OFFICE STEERING COMMITTEE Statement of Independence of Project Management
1. Provide direction at the corporate level regarding project Office Steering Committee
strategy at BRI.
2. Make decisions on proposals to resolve problems in All members have no affiliation with other Directors,
project management that the division head of the project Commissioners, or Controlling Shareholders, and are not
management office needs help deciding on. shareholders of the Company, which can influence their ability
3. Decide on the proposed budget reallocation between projects to act independently; commissioners, directors, or employees of
as stated in the Project Work Plan and then be guided by the companies that have affiliations or do business with BRI.
applicable provisions.
4. Make decisions on matters that have yet to be regulated in the Training and/or Improving Project Management Office
Project Management Implementation Guidelines (PP PM). Steering Committee Competencies In 2023
5. Approve and ratify the proposed project after the Company
Budget Work Plan (RKAP) has received approval. Training and/or competency improvement can be seen in the
6. Provide direction and decisions regarding accelerated project Training and/or Competency Improvement section of the Board
completion. of Directors in this Annual Report.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 691
Page 253
Meeting and Duties Implementation of Project 7. Decisions in PMO SC meetings are documented in the PMO
Management Office Steering Committee in 2023 SC Minutes.
8. Duties and responsibilities of the Committee Secretary
MEETING POLICY include:
1. PMO SC meetings are held periodically at least 3 (three) a. Coordinate the preparation of committee meeting
times per year. materials.
2. Meetings outside of regular meetings can be held with the b. Prepare meeting agendas, schedules, and meeting
following criteria: places.
a. Significant changes in business conditions require rapid and c. Carrying out correspondence, document reproduction,
immediate changes regarding project implementation or and committee document archiving functions.
project termination. d. Prepare Minutes of Committee Meetings and Minutes.
b. Regulatory changes require a quick and immediate e. Distribute Committee decisions for follow-up to relevant
response from the organization, especially in project Work Units.
implementation or project termination.
c. Some conditions encourage the holding of a PMO SC REALIZATION OF MEETINGS AND DUTIES IMPLEMENTATION
Meeting. OF PROJECT MANAGEMENT OFFICE STEERING COMMITTEE
3. The PMO SC meeting is chaired by the Main Director/Deputy IN 2023
Main Director as Chair of the PMO SC. If the President
Director/Deputy President Director is unable to attend, During 2023, the Project Management Office Steering Committee
the position at the meeting as Chair of the SC PMO can be has carried out its duties by holding 3 (three) meetings, with the
replaced by an Alternate Chair. following details:
4. The presence of Members with Voting Rights at the PMO SC
Meeting cannot be represented. If a Member with Voting
No. Date Meeting Agenda
Rights is unable to attend, his position at the meeting can
be replaced by a Substitute Director following applicable 1. Portfolio Highlights
regulations. 2. Moonshot Update
5. PMO SC meetings can be held if attended by the Chair of the Thursday, April 06, 3. Brivolution 2.0 Value Tracking
1
2023 4. Determination of Commitments
Committee and attended by a minimum of 3 (three) Members and Decisions by all PMO SC
with Voting Rights. Of the 3 (three) Committee Members with Members present.
Voting Rights present, there is at least 1 (one) Director. Presentation of Preventive Action
6. Committee Meeting decisions are taken by deliberation and Thursday, November
Business and Operational material
2 Determination of Commitments
consensus. In the event that no agreement is reached, the 23, 2023
and Decisions by all PMO SC
decision of the Committee Meeting is considered valid if it Members present
is approved by 50% (fifty percent) of the total Committee
1. Strategic Initiative Portfolio -
Members who have voting rights plus 1 (one) Committee update October 2023
Member, including the Committee Chair. 2. Transformation Effectiveness
Assessment
3. Post Implementation Review
4. Progress Update: Migration
Monday, November
3 of Population Identification
27, 2023
Numbers as Taxpayer
Identification Numbers
Determination of Commitments
and Decisions by all PMO SC
Members present.
Implementation of Governance In Providing Remuneration for Commercial Banks
Following POJK 45/POJK.03/2015
Remuneration and Nomination Committee
The Remuneration and Nomination Committee has been explained in the Remuneration and Nomination Committee Sub Title of the
Corporate Governance Chapter in this Annual Report.
PT Bank Rakyat Indonesia (Persero) Tbk.
692 Annual Report 2023
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Corporate
Governance
Remuneration Policy Preparation Process Remuneration Policy, which the Subsidiary Company itself
prepares. In order to harmonize differences in cost levels between
The process of preparing remuneration policies includes: regions, the Company assists in adjusting cost levels in the form
1. Background and Objectives of Remuneration Policy of Premium Allowances.
In order to protect and retain workers, it is necessary to
regulate remuneration policies that can maintain and Remuneration is Associated with Risk
increase worker motivation and encourage the creation
of a conducive work climate. The Company prepares The remuneration received by workers is linked to the level of
Remuneration policies to attract potential workers, retain risk associated with their role and is determined based on their
competent workers, and maintain worker motivation to Person Grade and Job Grade in a wage structure that outlines
perform superiorly. their pay from the lowest to the highest position. Each job has
2. Implementation of a review of the previous year’s a specific wage range that includes the minimum, midpoint, and
remuneration policy, along with improvements. maximum wage. The remuneration amount reflects the burden
The Company prepares Remuneration policies based on and potential risks involved in the job. The higher the position,
practices in the labor market in the banking sector and the greater the duties and responsibilities of the team member
continually reviews and updates them under changes in making decisions that significantly impact the Company’s risk
and business developments while still paying attention to profile. For this reason, the Company has identified Material
the Company’s capabilities. In 2023, the Nomination and Risk Takers (MRT) based on the potential risks associated with
Remuneration Committee has discussed adjustments to their position. The Company defers payment of a portion of
internal provisions related to the remuneration of the Board the variable remuneration for designated Material Risk Takers.
of Directors and Board of Commissioners, as per the KPI of When it comes to bonuses or performance incentives, a nominal
the Nomination and Remuneration Committee. amount is deferred, and this amount can be subject to a clawback
3. Mechanism to ensure that remuneration for employees in the if there is a risk rating of 4 (moderate to high) or worse in the last
control unit is independent of the work unit they supervise. quarter before the deferred payment is made.
In supporting BRI’s aspirations to build a Performance Performance Measurement is Linked to
Driven Culture, the implementation of the BRI remuneration Remuneration
system is carried out by paying attention to its alignment
with the achievement of KPI-based work unit and individual Performance measurements associated with remuneration
performance. The preparation of KPIs is carried out through include:
decreasing performance targets (cascading) either fully, 1. Remuneration policy for performance appraisal.
partially or contributively so that the performance targets In order to encourage employees to perform superiorly,
of the assisted work units will be different but support the the company has a variable compensation program for
achievement of the performance targets of the control employees who successfully achieve and exceed performance
work units. Apart from that, to ensure the objectivity of the targets. Workers with high performance will also receive high
assessment, evaluation of the performance of work units at variable compensation. On the other hand, workers who
BRI is also carried out in stages through the Performance underperform will receive low variable compensation or no
Management Committee by higher work units. Furthermore, variable compensation at all.
the individual performance assessment will be adjusted to 2. Individual remuneration method based on company
the performance achievements of the individual and work performance, work unit performance, and individual
unit which will ultimately have an impact on the amount of performance.
remuneration obtained. In providing variable compensation for workers, the amount
of compensation received by workers depends on the
Scope of Remuneration Policy and Its company’s performance achievement, work unit performance,
Implementation Per Business Unit, Per and individual performance, where each component has
Region, and in Subsidiary Companies or an independent target achievement indicator, weight, and
Branch Offices Located Overseas multiplier factor.
3. Method of adjusting remuneration for unachieved
In order to harmonize differences in cost levels between regions, performance.
the Company provides assistance in adjusting cost levels in At the beginning of the year, the company determines the
the form of Premium Allowances. The Company conducts conditions that employees must meet to obtain variable
reviews of Premium Allowances, if necessary, in accordance compensation, one of which is the performance that
with developments in the cost level in each region and the must be achieved. Workers who do not meet the specified
Company’s capabilities. The Subsidiary Company has a separate requirements will not receive variable compensation.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 693
Page 255
Remuneration Adjustments are Linked to Amount Received in 1 (One) Year
Performance and Risk Types of
Board of
Remuneration Directors
Commissioners
Remuneration adjustments are linked to performance and risks, and
which include: Facility Million Million
People People
1. Remuneration policy regarding variable amounts and criteria Rp. Rp.
which are suspended based on the Joint Decree of the
Board of Directors and Board of Commissioners Number 09- Other facilities
KOM/BRI/11/2017 and S.1023-DIR/KPS/11/2017 dated 30 in kind (housing,
health insurance,
November 2017 concerning Governance The remuneration etc 12 16.714 11 12.560
of PT Bank Rakyat Indonesia (Persero) Tbk., has been so on) which:
determined as follows: a. can be owned;
b. cannot be owned
a. Part of the variable remuneration will be deferred for
parties designated as MRT. Total 12 384.227 11 152.625
b. The amount of suspension for the Board of Directors and
* Including Mr. Hadiyanto was honorably dismissed in accordance with the decision of
Board of Commissioners is a maximum of 20% of the the 2023 BRI AGMS on March 13 2023.
bonus.
2. Remuneration policy for deferred variables whose payments
are postponed or canceled (Malus) Remuneration Packages Grouped Into
The company can postpone the payment of deferred variable Income Levels Received by the Board of
remuneration (malus) to MRT if conditions occur in the form Directors and Members of the Board of
of: Commissioners in 1 (One) Year
a. It is proven that there is Individual Fraud.
b. Restatement of the company’s financial report is the
Amount of
basis for determining variable remuneration. Number of Number of
Remuneration per Directors Commissioners**
c. The risk rating in the last quarter before the payment of
Person in 1 (One) Year *)
deferred variable remuneration is 4 (Moderate to High) or
worse. Above Rp2 billion 12 10
Above Rp1 billion up to. Rp2
Name of Extern Consultant and Consultant’s billion
- 1
Duties Related to Remuneration Policy
Above Rp500 million up to. Rp1
- -
billion
One of the company’s remuneration principles is externally
competitive, where compensation is given at a competitive Rp500 million and below - -
level with the banking industry. In connection with this, the Note:
company collaborates with Willis Towers Watson, who is tasked *) received in cash
** Termasuk Sdr. Hadiyanto yang diberhentikan dengan hormat sesuai keputusan
with carrying out benchmarking and/or Salary Surveys under the RUPST BRI Tahun 2023 pada tanggal 13 Maret 2023.
company’s requests regarding remuneration policies.
Variable Remuneration
Remuneration Packages and Facilities
Accepted by the Board of Directors and 1. Forms and reasons for selecting variable remuneration.
Board of Commissioners Compensation for workers is provided within a fair,
competitive system framework, and in accordance with the
Bank’s needs and capabilities. Compensation is divided into
Amount Received in 1 (One) Year
2 (two), namely:
Types of a. Fixed compensation consists of basic wages and
Board of
Remuneration Directors
Commissioners allowances.
and
b. Variable compensation given to workers is based on
Facility Million Million
People People performance achievements, namely as follows:
Rp. Rp.
- Short Term Incentives.
Short Term Incentives are variable compensation
Salaries, bonuses, promised by the Company at the beginning of the
routine allowances,
bonuses and other 12 367.512 11 140.065 year to Marketers. Short Term Incentives aim to
facilities in the encourage the motivation of Marketers, providing
form of in-kind
direct rewards for achieving and exceeding individual
targets, work unit targets and company targets.
PT Bank Rakyat Indonesia (Persero) Tbk.
694 Annual Report 2023
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Corporate
Governance
-
Bonus.
Bonuses are variable compensation that is not promised by the Company. Bonuses are given to employees in order to provide
appreciation for the Company’s performance achievements.
2. Reasons for differences in variable remuneration (Directors, Board of Commissioners and Employees).
a. BRI applies the Position Group concept, which consists of Support, Business, Marketing Advisor and Marketing Advisor. The
provision of variable remuneration will differ between job groups, which is adjusted to a constant amount per position group in
question.
b. The company provides greater variable compensation for Marketers, this is due to the following reasons:
• Marketers are profit makers.
• Encourage marketers to exceed predetermined targets.
• Appreciation to Marketers.
Factors that cause differences in variable compensation are based on considerations of performance and competency achievements,
including work unit performance and company performance.
Number of Board of Directors, Board of Commissioners, and Employees Receiving Variable
Remuneration During 1 (One) Year
Amount to Received in 1 (One) Year
Variable Remuneration Directors Board of Commissioners* Employee
Person Million (Rp.) Person Million (Rp.) Person Million (Rp.)
Total 12 306.949 11 117.069 77.007 5.819.797
* Including Mr. Hadiyanto was honorably dismissed in accordance with the decision of the 2023 BRI AGMS on March 13 2023.
Position and Number of Parties Who are Material Risk Takers
The positions and number of parties who become Material Risk Takers (MRT) are determined based on the number of management in the
reporting year period as follows:
1. Directors (12 people)
2. Board of Commissioners (10 people)
3. Senior Executive Vice President (SEVP) (7 people)
Shares Options Owned by the Board of Directors, Board of Commissioners
and Executive Officers
Number of Options
Number of Shares Price
Description/Name Owned Which Has Option Vested
Which Given
(shares) Given (shares) Been Executed (Rp)
(sheet share)
(shares)
Directors* - - - - -
Board of Commissioners* - - - - -
Achmad Royadi 290.400 290.400 290.400 2.240 30/11/2021
Executive Officer
Triswahju Herlina 290.400 290.400 290.400 2.240 30/11/2021
Total 580.800 580.800 580.800 2.240
* The Board of Directors and Board of Commissioners do not receive share options.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 695
Page 257
Highest and Lowest Salary Ratio Total amount of deferred variable
remuneration paid during 1 (one) year
Salary Ratio 2023 2022
Deferred Variable Remuneration
Highest and Lowest
66,2 47,14
Employee Salaries No MRT
Cash in Million Rupiah Share Sheet
Highest and Lowest (Unlock) 2023 (Unlock) 2023
1,18 1,25
Directors' Salaries
Highest and Lowest 1 SEVP 845 -
Commissioner 1,11 1,11
Salaries Board of
2 1.822* 280.400**
Commissioners
Highest Directors'
and Highest 3,16 2,36 3 Directors - 4.304.601
Employees' Salaries
* For Independent Commissioners
** For Non-Independent Commissioners
Number of Recipients and Total Amount of Amount of Remuneration Given In One Year
Variable Remuneration That is
Unconditionally Guaranteed
A. Fixed Remuneration*)
There is no variable compensation that is guaranteed
unconditionally. 1. Cash Rp 77.086
Number of Employees Subject to 2. Saham/instrumen
berbasis saham
yang
yang -
Termination of Employment and Total diterbitkan Bank
Nominal Severance Paid
B. Variable Remuneration*)
Nope
Nominal amount of Postponed
Postponed
severance pay paid per Number of Employees
person in 1 (one) year 1. Cash Rp381.617 Rp7.936
2. Saham/instrumen yang
Above Rp1 billion 80 berbasis saham yang - Rp34.465
diterbitkan Bank **
Above Rp500 million up to.
757
Rp1 billion Note:
*) Only for MRT and expressed in million rupiah
Rp50 million and below 708
Quantitative Information
Total Amount of Variable Remuneration That
is Deferred
Total Deductions During the
Reporting Period
Types of
Remainder Still
Variable Remuneration Variable Due to Due to
Pending
which is Suspended Remuneration*) Explicit Implicit Total
The MRT Adjust- Adjust- (A)+(B)
No
side ment (A) ment (B)
Cash Share
(Rp Million Nett) (shares)
Cash (in million
12.413 - - -
rupiah)
1 SEVP 2.405 -
Board of
2 12.676* 1.197.600**
Commissioners
3 Directors - 14.522.365
* For Independent Commissioners
** For Non-Independent Commissioners
PT Bank Rakyat Indonesia (Persero) Tbk.
696 Annual Report 2023
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Corporate
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Total Deductions During the As the Company’s commitment to increasing team member
Reporting Period
Types of
engagement and productivity and creating a sense of ownership
Remainder Still
Variable Due to Due to of employees towards the Company, the Company will implement
Pending
Remuneration*) Explicit Implicit Total a similar share ownership program for employees next year.
Adjust- Adjust- (A)+(B)
ment (A) ment (B)
Number of Shares and/or Options
Shares/
share-based
instruments Number of Additions in
Program
issued by the Shares (2021) 2023*
Bank (in shares 11.154.964
- - -
and a nominal shares
value of millions ESA 1 589.800 21.100
of rupiah, which
is a conversion ESA 2 1.554.300 32.300
of the shares)
ESA 3 268.953.200 33.900
Jumlah
ESA 4 283.113.000 414.300
Note: *) Only for MRT
Special ESA 30.720.900 -
Performance-Based Long-Term ESOP 1 72.029.200 -
Compensation Policy ESOP 2 76.896.900 -
Performance-based long-term compensation is provided in Discretionary Pool 674.600 -
the form of Long Term Incentives (LTI) and share ownership by
* Granting ESA or additional shares in 2023 as a continuation of the previous program
Employees and/or Management. Following the Extraordinary
GMS on 3 October 2003, as stated in Deed No. 6, Notary Imas
Fatimah, S.H., the shareholder approved the issuance of option The Implementation Period
shares, which will be implemented in 3 (three) stages. Stock
options are granted to Directors and workers in certain positions The vesting period, or the period during which the team member’s
and positions who meet the specified requirements (Management rights to shares still depend on the specified conditions, is as
Stock Option Plan (MSOP). follows:
Stock Ownership Program by Employees
Program Vesting Period
and/or Management (ESOP/MSOP)
ESA 1 Vesting 1
To increase team member engagement and increase their sense of 1 January 2017 – 31 January 2018 (Applies
belonging to the Company and to provide long-term motivation/ to all Corporate Titles)
incentives to achieve the Company’s performance targets that Vesting 2
have been set, BRI also has a Share Ownership Program for BRI January 1, 2019 – January 31, 2019
(Only applies to Corporate Title VP, EVP
Employees, which is provided periodically, namely: & SEVP)
a. Employee Stock Allocation (ESA)
ESA 2 January 2, 2020 to January 31, 2020
The share ownership program in the form of the Stock
Allocation Program was provided in 2016 and 2020 through 4 ESA 3 January 2, 2020 to March 31, 2021
stages to all levels of workers who meet the criteria consisting ESA 4 January 2, 2020 to December 31, 2021
of length of service, individual performance, and team
member track record in carrying out their responsibilities. ESOP 1 May 15, 2020 to October 31, 2020
b. Employee Stock Option Plan (ESOP) ESOP 2 May 15, 2020 to May31, 2021
Share ownership program in the form of share purchase
ESA 2023 January 2 to December 31, 2024
options at a special price in 2020. This program is given to
certain level workers who are BRI’s Top Talent and meet the
performance and Capacity/Potential criteria.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 697
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Requirements of Eligible Employees and Implementation Prices or Determination of
Management Implementation Prices
The program for granting several Company shares in the form In the Employee Stock Ownership Program (ESOP) program
of ESA is given to employees who meet the grant and vesting provided by BRI to employees who meet the requirements, the
program requirements, such as meeting the minimum work period, share acquisition price will be determined at a particular time;
achieving company performance and individual performance in namely, for the ESA 1 program, it is Rp3,630 per share, ESA 2, 3,
the specified period, as well as the team member‘s track record and 4 of Rp4,410 per share, ESOP of Rp2,240,- per share.
in carrying out their responsibilities. Meanwhile, other team
member share ownership programs are provided in the form of
granting the right to purchase some company shares, namely in
the form of an ESOP, aimed at employees who fall into the BRI
High Potential Talent & Value Creator category, namely those
who meet the performance and Capacity/Potential criteria.
Public Accountant
Appointment of Public Accountant
The procurement procedure for a Public Accounting Firm (KAP) is as follows:
1. The technical, HPS preparation, and procurement teams procure KAP audit services.
2. The Audit Committee is the Coordinator of the Technical Team, HPS, Preparation, and Procurement teams. It is responsible for
reporting all KAP audit service procurement activities to the Board of Commissioners.
3. The method for procuring KAP audit services is carried out using the Direct Selection Method, guided by the provisions and procedures
for procurement of goods and services that apply at BRI.
Public Accounting Firm, Name of Accountant, Fee, and License of the KAP
Name of Accountant
Public accounting KAP
Year (Responsible AP period Audit Service Fee* AP Permission
firm period
Partner)
Purwantono, Sungkoro
2023 8th period Christophorus Alvin Kossim 4th period Rp15.922.000.000 AP.1681
& Surja
Purwantono, Sungkoro
2022 7th period Christophorus Alvin Kossim 3rd period Rp13.925.000.000 AP.1681
& Surja
Purwantono, Sungkoro
2021 6th period Christophorus Alvin Kossim 2nd period Rp13.715.296.000 AP.1681
& Surja
Purwantono, Sungkoro
2020 5th period Christophorus Alvin Kossim 1st period Rp15.523.800.000 AP.1681
& Surja
Purwantono, Sungkoro
2019 4th period Danil Setiadi Handaja, CPA 3rd period Rp10.700.000.000 AP.1008
& Surja
Purwantono, Sungkoro
2018 3rd period Danil Setiadi Handaja, CPA 2nd period Rp8.200.000.000 AP.1008
& Surja
Purwantono, Sungkoro
2017 2nd period Danil Setiadi Handaja, CPA 1st period Rp7.300.000.000 AP.1008
& Surja
* Fees include OPE, 11% VAT, and other taxes
PT Bank Rakyat Indonesia (Persero) Tbk.
698 Annual Report 2023
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Corporate
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Other Services Provided by Accountants 4. Accounting, information, and communication systems.
5. Monitoring activities and corrective actions for deviations.
Fees for other services provided by accountants are
Rp950,000,000. The non-audit services provided are: All BRI management and employees are responsible for
1. Agreed procedure for calculating the KPI achievements of improving the quality and implementation of BRI’s internal
the Board of Directors (collegial and individual), position 31 control system. The parties involved and responsible for the
December 2023. implementation of BRI’s internal control system, for instance,
2. Agreed procedures for data sent by BRI for the compilation the 1st line (Management and all BRI employees), 2nd line (Risk
of the Ministry of BUMN’s financial reports for the 2023 Management Team including the Risk Management Function,
financial year. Compliance Team, Branch Risk Compliance, and Risk Compliance
3. Agreed procedures for compliance with applicable regulations Unit), and 3rd line Internal Audit Division.
for funding micro and small businesses for the 2023 financial
year (if necessary). Supervision by Management and Control
Culture
Audit Opinion The Board of Commissioners and Directors has played an active
role in monitoring and establishing a culture of control in the
company.
Opinion on Financial Statement Audit
Tahun Results 1. The Board of Commissioners ensures that the Board
of Directors has monitored the effectiveness of the
The Consolidated Financial Statements are implementation of the internal control system by holding
2023 presented fairly, in accordance with Indonesian regular meetings with the Board of Directors and Executive
Financial Accounting Standards
Officers to discuss the effectiveness of the Internal Control
The Consolidated Financial Statements are System.
2022 presented fairly, in accordance with Indonesian
Financial Accounting Standards
2. The Board of Directors monitors the adequacy and
The Consolidated Financial Statements are
2021 presented fairly, in accordance with Indonesian effectiveness of the internal control system by ensuring
Financial Accounting Standards that all employees have carried out internal implementation
function activities.
The Consolidated Financial Statements are
2020 presented fairly, in accordance with Indonesian
Financial Accounting Standards The implementation of supervision by management includes:
The Consolidated Financial Statements are 1. BRI has procedures to identify, measure, monitor, and control
2019 presented fairly, in accordance with Indonesian the risks faced by the bank. The Board of Commissioners plays
Financial Accounting Standards
a role in determining the company’s risk tolerance level.
The Consolidated Financial Statements are 2. BRI has an adequate organizational structure with the
2018 presented fairly, in accordance with Indonesian
Financial Accounting Standards
assignment of duties and responsibilities by applicable
regulations.
The Consolidated Financial Statements are
3. BRI has a policy architecture in which there are internal
2017 presented fairly, in accordance with Indonesian
Financial Accounting Standards control policies and procedures for operational activities.
4. Monitoring improvements to internal and external audit
findings.
Internal Control System 5. Implement communication at all levels of the organization
on a regular basis, including communication between
BRI has an internal control system policy that includes 5 (five) Directors and Commissioners.
components: 6. Monitoring the effectiveness of the implementation of the
1. Supervision by Management and control culture. Internal Control System.
2. Risk identification and assessment. 7. Implementation of Internal Control System Review.
3. Control activities and separation of functions.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 699
Page 261
The Board of Directors and Board of Commissioners create governance. Audit activities are carried out periodically for each
an organizational culture that emphasizes the importance of level of the BRI Work Unit. The Internal Audit Work Unit submits
internal control to all employees. The implementation includes: regular reports to the President Director and the Audit Committee
1. All operational policies, standards, and procedures are with support from the Compliance Director. The Internal Audit
documented in writing and can be accessed by all workers, Work Unit evaluates the improvement steps submitted by the
including through: Auditee. In addition to carrying out audit activities, BRI The
a. BRIPEDIA application Internal Audit Work Unit periodically carries out reviews of the
b. BRISHARE application implementation of risk management and the implementation of
c. HR library in the BRISTARS application the Anti-Fraud Strategy
2. Policies related to integrity and ethical values are reflected
in BRI’s core values, BRI’s GCG Policy, BRI’s Code of Ethics, INFORMATION SYSTEMS AND TECHNOLOGY CONTROL
Anti-Bribery and Gratification Control Provisions, and Conflict
of Interest Guidelines, which all BRI employees must follow. The Information Technology (IT) Work Unit implements adequate
3. Policies and procedures related to BRI human capital control practices as part of the overall IT risk mitigation strategy
management include planning, recruitment, development by paying attention to:
& training, remuneration, performance management, and 1. Risk assessment results.
disciplinary punishment. 2. Criteria for risk management and recommendations for forms
4. The Board of Commissioners, Directors, and all BRI employees of risk management.
signed the integrity pact. 3. Statutory provisions and other legal or contractual
requirements.
Risk Identification and Assessment 4. Control practices include:
a. Implement policies, standards, procedures, and
BRI periodically and continuously carries out risk assessments that organizational structure, including workflow.
can affect the company’s objectives. Risk assessments are also b. Effective internal controls that can mitigate risks in IT
carried out by internal audit staff in carrying out audit activities processes.
through risk-based audits. More detailed risk identification and c. Determination of policies, standards, and information of
evaluation are presented in the Risk Management CHAPTER. security management system procedures required by BRI
Internal control is reviewed by The Internal Audit Work Unit every to safeguard assets related to the implementation and
year through the Risk Management Review activity. use of IT.
d. Evaluation of the results of the review and testing of the
Control Activities and Separation of Disaster Recovery Plan.
Functions (Financial and Operational
Control) e. Determination of policies and procedures regarding the
use of IT service providers.
Control activities include establishing control policies and f. Evaluate the ability of IT service providers to maintain
procedures as well as early verification processes to ensure the level of security implemented by BRI in terms
that these policies and procedures are consistently adhered to. of confidentiality, data integrity, and information
Control activities are implemented at all functional levels by availability.
BRI’s organizational structure.. g. Supervision and monitoring are the responsibility of BRI
management by outsourcing IT operations to IT service
MANAGEMENT REVIEW (TOP LEVEL REVIEW) providers.
h. Use of insurance as an effort to mitigate potential losses
BRI periodically, annually, carries out top-level reviews in IT operations.
regarding its Anti-Fraud Strategy. The review results include a
comprehensive evaluation regarding the pillars of implementing PHYSICAL ASSET CONTROL
the company’s anti-fraud strategy so that existing problems
can be detected. Then, improvements must be formulated and Control of BRI’s physical assets is contained in the General
implemented by the relevant work units. Policy for Fixed Asset Management and Logistics (CATALOG).
CATALOG contains BRI’s fixed asset management and logistics
OPERATIONAL REVIEW (FUNCTIONAL REVIEW) management policies in an integrated manner which includes
planning activities, determining needs, funding, procurement,
The Internal Audit Work Unit carries out assurance activities and payment, distribution, insurance, maintenance, asset
provides consultancy services on the adequacy and effectiveness optimization, administration and reporting as well as monitoring
of internal control systems, risk management, and corporate and evaluation.
PT Bank Rakyat Indonesia (Persero) Tbk.
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DOCUMENTATION The Board of Directors periodically assesses the adequacy of
implementing the Compliance Function at BRI through Compliance
The company adequately documents accounting policies, Function Reports, which are also submitted to the Financial Services
procedures, systems, standards, and audit processes. This Authority every semester. The implementation summary contained
document is updated periodically to describe the company’s in the Compliance Function Report contains fairly comprehensive
operational activities and is communicated to officials and information, including compliance risk management, gratification
employees. The internal auditor also assesses the accuracy and control program, APU-PPT program, and others.
availability of documents during the audit.
Accounting, Information and Communication
SEGREGATION OF DUTIES Systems
Separation is intended so that each person in their position It aims to exchange information in the context of carrying out
does not have the opportunity to commit and hide mistakes tasks under the responsibilities of each worker. Implementation
or deviations in carrying out their duties at all levels of the includes:
organization and in all operational activities. Implementation 1. The accounting system has been supported by establishing
includes: procedures and retention schedules for recording
1. Implement the dual control function in the company’s transactions.
operational and business activities. 2. BRI has adequate information systems, including the BRI
2. Determination of authority limits in access and making Management Information System (BRISIM), the Loan
decisions on transactions. Approval System (LAS) which is an information system
3. Avoid giving responsibility and authority that could cause covering the Bank’s business activities in the loan sector, the
conflicts of interest. BRIOPRA application, which is an information system related
4. Separation of Maker, Checker, and Signer functions to several to risk management, treasury and market risk applications
people to mitigate operational and business risks. (GUAVA), BRISTARS Human Capital Information System, etc.
3. BRI has a Disaster Recovery Plan and backup system to
CONTROLLING COMPLIANCE WITH OTHER LEGAL prevent high-risk business failures. Regular testing is carried
REGULATIONS out to ensure the system can work effectively.
4. The Communication System can provide information to all
The Compliance Function generally carries out control of external and internal stakeholders by providing effective
compliance with statutory regulations. The Compliance Director’s communication channels.
responsibilities include ensuring that all policies, provisions, a. BRI has an Information Service and Management Policy
systems, and procedures, as well as business activities carried containing guidelines for providing information services
out by BRI, are under the provisions of the Financial Services to interested parties.
Authority and statutory provisions, as well as implementing a b. Communication media are available for socializing
prevention system so that policies and/or decisions taken by policies to all workers (BRISHARE, BRIPEDIA, and
the Board of Directors BRI does not deviate from the provisions Pusataka SDM).
of the Financial Services Authority and statutory regulations. c. Implementation of communication forums (information
In addition, the Compliance Function’s responsibilities upwards, downwards, and across work units) regarding
include identifying, measuring, monitoring, and controlling risk exposure information, operational performance,
Compliance Risk by referring to the Financial Services Authority and company strategy, such as Risk Management
Regulations regarding the Implementation of Risk Management Committee Forums, Business Performance Reviews,
for Commercial Banks, including making efforts to ensure that Support Performance Reviews, National Work Meetings,
policies, provisions, systems, and procedures and BRI’s business Regional Work Meetings, Focus Groups Discussion and
activities are in accordance with the provisions of the Financial Performance Improvement Forum.
Services Authority and/or applicable laws and regulations.
Monitoring Activities and Corrective Actions
In order to increase the effectiveness of controlling compliance with for Deviations
statutory regulations, the Compliance Function periodically has a
work program to assess the effectiveness of the compliance culture. BRI continuously monitors the overall effectiveness of internal
BRI has parameters for measuring the effectiveness of implementing control carried out by operational work units and the Internal
a compliance culture for work units, which is carried out once a year. Audit Work Unit ranks. The Internal Audit Work Unit has monitored
This assessment provides an overview for management to determine the internal control system, which is submitted to the President
the level of compliance of each work unit, which can be considered Director, Compliance Director, and Board of Commissioners.
when assessing each work unit’s KPIs.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 701
Page 263
Compliance with the Committee of (VaR) through the GUAVA application and NII simulation
Sponsoring Organizations of Tradeway every time there is a change in market interest rates and
Commission (COSO) managing the maturity profile of securities. The standard
method approach is carried out by calculating interest rate
BRI has implemented an internal control system using the and exchange rate risk on the position of all BRI financial
COSO Internal Control Framework: Control Environment, Risk instruments classified as trading books and banking books
Assessment, Control Activities, Information & Communication, exposed to interest rate and exchange rate risk.
and Monitoring. 3. Liquidity Risk
Identification, measurement, and monitoring are carried out
Internal Environment through the daily liquidity profile dashboard, while control is
The first element of BRI’s internal control structure includes carried out through the liquidity contingency plan protocol.
commitment, policies, and behavior, including the concern Liquidity risk assessment includes assessing liquidity ratios,
of the Board of Directors, Board of Commissioners, and all BRI cash flow projections, maturity profiles, NSFR and LCR,
employees regarding the importance of effective internal control. determining liquidity risk limits, and stress tests.
BRI’s Board of Commissioners ensures that the Board of Directors 4. Operational Risk
has monitored the effectiveness of the implementation of the Assess risks caused by inadequate or non-functioning internal
internal control system through regular meetings with the Board processes, human error, system failure, or external problems
of Directors and Executive Officers to discuss the effectiveness that affect bank operations.
of the Internal Control System. The Board of Directors monitors 5. Legal Risk
the adequacy and effectiveness of the internal control system Includes an assessment of risks caused by juridical
by ensuring that officials and workers have carried out internal weaknesses, including legal claims, the absence of
implementation function activities. In carrying out supervision, supporting legislation, or deficiencies in the agreement, such
BRI management has established a culture of control, including: as not fulfilling the terms of the validity of the contract and
1. Establishment of an adequate BRI organizational structure imperfect binding.
with the determination of duties and responsibilities in 6. Strategic Risk
accordance with applicable regulations. Assessment includes determining and implementing
2. Policies and procedures related to BRI human capital inappropriate bank strategies, making wrong business
management include planning, recruitment, development decisions, or lacking the need for more responsiveness to
and training, remuneration, and performance management. external changes.
3. BRI’s core values and the BRI Code of Ethics reflect integrity
and ethical values, which all BRI employees must follow. 7. Reputation Risk
4. In implementing the duties and responsibilities of the Covers risks caused by negative publications related to the
Directors and Commissioners, always pay attention to the bank’s business activities or negative perceptions of the bank.
principles of good corporate governance. The measurement aims to estimate the level of reputation
risk vulnerability faced by BRI. The assessment includes
Risk Assessment parameters in the form of the influence of the reputation
It is a series of awareness of all BRI employees towards a risk of bank owners and companies, violations of business
awareness culture, including actions to evaluate, assess, and ethics, product complexity, and business collaboration, and
mitigate risks. A more detailed explanation regarding the bank’s the frequency and materiality of negative bank news and
internal control system for all types of risks is presented in pillar customer complaints.
4 of the Risk Management Chapter. BRI evaluates the risk profile 8. Compliance Risk
periodically to mitigate risks that have the potential to harm This is a risk caused by not complying with or not
the company. In implementing integrated risk management in implementing applicable laws and regulations. Assessments
financial conglomerates, BRI carries out management including are carried out on the parameters of type, significance,
assessment of 10 (ten) types of risks, namely: nominal, and frequency of violations of relevant provisions.
1. Credit risk 9. Insurance Risk
The assessment is carried out using an internal model using Assess risks resulting from the failure of insurance companies
a standard model, namely calculating the probability of to fulfill their obligations to policyholders due to inadequate
default and loss given default for each business segment risk selection processes, premium determination, use of
based on shifts in collectibility. A series of stress tests were reinsurance, and/or claims handling.
also carried out to measure the maximum potential loss if 10. Intra Group Transaction Risk
stress conditions occurred. Assess the risks resulting from an entity’s dependence, either
2. Market risk directly or indirectly, on other entities within a financial
Assessments are carried out periodically (daily, weekly, conglomerate in order to fulfill the obligations of written
monthly) by calculating market risk, including an approach agreements and unwritten agreements, whether followed by
using standard methods and internal measurement models transfers and/or not followed by transfers of funds.
PT Bank Rakyat Indonesia (Persero) Tbk.
702 Annual Report 2023
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Corporate
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Apart from conducting regular risk assessments, management - Control legal risks by reviewing the legal aspects of
also evaluates the company’s risk profile assessment results new products and activities.
to determine actions and controls for the risk assessment. - Strategic risk control is contained in the General Long
Management has established an Early Warning System for every Term Plan policy, Long-Term Plan Implementation
risky business process that can potentially harm the company. Guidelines, and the Company’s Work Plan and
Budget.
Control Activities - Reputation risk control is included in the Circular
Includes actions determined through policies and procedures to Letter of the BRI Board of Directors regarding
control risks at all levels of the organization and various business Information Service and Management Policy.
processes at BRI. Control activities can assist Directors and - Compliance risk control is carried out by reviewing
Commissioners in managing and controlling hazards that can each external regulation and analyzing the impact on
affect performance or result in losses for the company. Forms of the company to be then included in each company’s
BRI control activities include: internal provisions.
1. General control activities involve all BRI employees at Controlling insurance risk as part of the risks inherent
all levels of the organization. BRI’s control activities are in BRI as the primary entity that oversees subsidiary
contained in all BRI policies and procedures as stated in the companies operating in the insurance sector is
BRI Policy and Procedure Architecture. Control systems for through the implementation of the Subsidiary
each business process, including: Company Risk Profile Discussion Forum.
a. Implement MCS (maker, checker, signer) in authorization - Intra-group risk control is carried out by the
and verification activities. Subsidiary Desk, which is appointed by management
b. The segregation of duties separates functions in carrying as the work unit that manages subsidiaries.
out responsibilities so that there is no opportunity to
commit and hide irregularities in implementing their Information & Communication
duties. BRI has a relevant and quality information system related to
c. Implementation of the Four Eyes Principles in the loan financial conditions, business activities, risk management and
process for all segments; separation of loan initiator and compliance implementation, market conditions, and other
breaker functions. conditions to support the duties and responsibilities of the Board
d. Application of three lines for layered defense activities. of Directors and Board of Commissioners. Internal and external
2. Control activities according to organizational functions communications are also carried out periodically to support the
include: company’s internal controls functioning as they should.
a. Implementation of Management Reviews (Top
Management Reviews) Monitoring
b. Control activities in the implementation of Risk Includes a continuous assessment process for monitoring
Management include: activities regarding the effectiveness of the design and operation
- Credit risk control includes procedures for improving of the internal control structure and management performance
loan quality through restructuring, procedures that has been implemented and is functioning. Monitoring of
for minimizing losses in loan quality through BRI’s internal control system is carried out through three lines
restructuring, and procedures for writing off of defense, namely:
problematic loans. 1. 1st line as risk owner, namely the Work Unit that carries out
- Market risk control includes preparing market risk business and operational activities and manages the risks
management designs, compiling and analyzing faced (including the Operational Work Unit).
periodic reports on the output produced by internal 2. 2nd line, namely the Work Unit that carries out functional
models such as analysis of daily net foreign exchange supervision (including MR Headquarters & Regional Offices,
position reports, market risk exposure reports, Compliance Division, and Policy & Procedures Division).
implementation of Market Risk Management 3. 3rd line, namely the Work Unit that carries out assurance.
Committee forums and Asset & Liability Committee The Internal Audit Work Unit is part of the Internal Control
(ALCO) forums. System, which carries out a supervisory function over the
- Liquidity risk control includes the Protocol Liquidity monitoring of the internal control system.
Contingency Plan.
- Operational risk control includes product assessment The results of the implementation of The Internal Audit Work
procedures and a Protocol Liquidity Contingency Unit supervision and monitoring of the internal control system
Plan for catastrophic events. are submitted to the President Director, Compliance Director, and
Board of Commissioners.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 703
Page 265
Evaluation of Internal Control System 1. Law of the Republic of Indonesia Number 9 of 2016, dated
Implementation April 15, 2016, concerning Prevention and Handling of
Financial System Crisis as most recently amended by Law of
The Board of Directors is responsible for ensuring that a reliable the Republic of Indonesia Number 4 of 2023, dated January
and effective internal control system is implemented. This 12, 2023, concerning Development and Strengthening of the
system must improve and promote a risk awareness culture that Financial Sector.
is embedded at every level of the organization. The Internal 2. Regulation of the Minister of BUMN of the Republic of
Audit Work Unit is responsible for evaluating the adequacy, Indonesia Number PER-2/MBU/2023 dated March 24,
effectiveness, and efficiency of the internal control system. It 2023, concerning Guidelines for Governance and Significant
plays an active role in continuously improving the efficacy of the Corporate Activities of State-Owned Enterprises
internal control system to achieve the goals set by BRI. 3. Financial Services Authority Regulation (POJK) Number 17/
POJK.03/2014, dated November 19, 2014, concerning the
The Internal Audit Work Unit conducts periodic inspection and Implementation of Integrated Risk Management for Financial
review activities in Work Units and Subsidiaries to evaluate the Conglomerates.
internal control system. The evaluation results are submitted 4. Financial Services Authority Regulation (POJK) Number
to the Board of Directors for further follow-up by the relevant 26/POJK.03/2015, dated December 11, 2015, concerning
Work Unit. The Board of Commissioners, especially the Audit Integrated Minimum Capital Requirements for Financial
Committee, plays an active role in evaluating the internal control Conglomerates.
system by reviewing the results of the evaluation carried out by 5. Financial Services Authority Regulation (POJK) Number 4/
the Internal Audit Work Unit. The results during 2023 show that POJK.03/2016, dated January 26, 2016, concerning the
the internal control system at BRI has been running adequately. Assessment of the Soundness Level of Commercial Banks.
6. Financial Services Authority Regulation (POJK) Number
Statement of The Board of Directors and/or 18/POJK.03/2016, dated March 22, 2016, concerning
Board of Commissioners on the Adequacy of implementing Risk Management for Commercial Banks.
the Internal Control System 7. Financial Services Authority Regulation Number 38/
POJK.03/2017, dated July 12, 2017, concerning the
After conducting a review and holding discussions with the Implementation of Consolidated Risk Management for Banks
Management, Audit Committee, Independent Auditor, Internal That Control Subsidiaries.
Auditor, and various Related Divisions, the Board of Directors 8. Financial Services Authority Regulation (POJK) Number 39/
and Board of Commissioners have concluded that the company’s POJK.03/2019, dated December 19, 2019, concerning the
internal control and risk management system is adequate in Implementation of Anti-Fraud Strategies for Commercial Banks.
identifying and managing risks. However, the company must 9. Financial Services Authority Regulation (POJK) Number 45/
continuously monitor, review, and improve its internal control POJK.03/2020, dated October 14, 2020, concerning Financial
and risk management system to strengthen it in the future. Conglomerates.
10. Financial Services Authority Regulation (POJK) Number
Risk Management 27/POJK.03/2022 dated December 26, 2022, concerning
the Second Amendment to Financial Services Authority
BRI proactively and prudently manages risk in every business Regulation (POJK) Number 11/POJK.03/2016 concerning
and operational process to achieve optimal profitability per the Minimum Capital Requirements for Commercial Banks.
predetermined risk appetite. BRI is committed to implementing 11. Financial Services Authority Regulation Number 11/
sound risk management by having policies, procedures, POJK.03/2022, dated July 7, 2022, concerning the
competencies, accountability, reporting, and supporting Implementation of Information Technology by Commercial
technology that aims to ensure that BRI Bank’s risk management Banks.
always runs effectively and efficiently. 12. Financial Services Authority Regulation Number 17 of 2023,
dated September 14, 2023, concerning the Implementation
Basis of Implementing Risk Management of Governance for Commercial Banks.
13. Financial Services Authority (SEOJK) Circular Letter Number
The basis for implementing the Company’s risk management 14/SEOJK.03/2015 dated May 25, 2015, concerning the
refers to: Implementation of Integrated Risk Management for Financial
Conglomerates.
PT Bank Rakyat Indonesia (Persero) Tbk.
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14. Financial Services Authority (SEOJK) Circular Letter Number 17. Financial Services Authority Circular Number 14/
34/SEOJK/03/2016, dated September 1, 2016, concerning SEOJK.03/2017, dated March 17, 2017, concerning
the Implementation of Risk Management for Commercial Assessment of the Soundness Level of Commercial Banks.
Banks. 18. Financial Services Authority Circular Number 28/
15. Financial Services Authority Circular Number 33/ SEOJK.03/2022, dated December 22, 2022, concerning Risk
SEOJK.03/2016, dated September 1, 2016, concerning the Management Certification.
Implementation of Risk Management in Banks Carrying Out 19. Decree of the BRI Board of Directors Nokep: KB.03 DIR/
Marketing Collaboration Activities with Insurance Companies MPE/12/2020 dated December 28, 2020, concerning Risk
(Bancassurance). Management Policy of PT Bank Rakyat Indonesia (Persero)
16. Financial Services Authority Circular Number 4/ Tbk.
SEOJK.03/2017, dated January 16, 2017, concerning the
Implementation of Risk Management in Banks Carrying Out
Activities Related to Mutual Funds.
Risk Management Framework and Governance
The Company’s Risk Management framework is contained in the BRI Risk Management Policy which is carried out through a capital
management and risk management approach in operations and business covering all levels of the BRI organization and members of the
BRI Financial Conglomerate. In simple terms, BRI’s risk management framework is described as follows:
Main Entity’s Board of Commissioners & President Directors
Active Supervision of the Board of Directors Adequacy of Integrated MR Policies, Adequacy of Integrated MR Process &
Integrated Internal Control System
and Main Entity Board of Commissioners Procedures & Limit Determination Information Systems
Board of Commissioners Integrated Risk Taking Unit & Policy Making Unit
Committee Supervisory Integrated Risk Management Committee
Identification, Measurement, Monitoring, Controlling
Function
Risk Management Information System
Credit Risk Strategic Risk
MR Monitoring Committee Three Lines Model
BRI
Market Risk Compliance Risk 1st Line 2nd Line 3rd Line
Independent
Integrated Governance Business Unit Integrated Risk Unit
Liquidity Risk Reputation Risk Assurance
Committee
Integrated Integrated Internal
Operation
Operational Risk Intragroup Risk Compliance Unit Audit Work Unit
Legal Audit Committee Integrated Risk Integrated Risk Integrated Assurance
Legal Risk Insurance Risk Taking Unit & Compliance
PA Board of Commissioners PA Directors Subsidiary Risk Taking Unit & Policy Making Unit
Oversight function PA Risk Management Committee Identification, Measurement, Monitoring, Controlling
Subsidiary Company
Risk Management Information System
1. Credit Risk 6. Strategic Risk
Three Lines Model
2. Market Risk 7. Compliance Risk 1st Line 2nd Line 3rd Line
KPMR Board of Independent
Commissioners Committee, 3. Liquidity Risk 8. Reputation Risk Business Unit Risk Unit
Assurance
Audit Committee, KTKT
4. Operational Risk Work unit
9. Insurance Risk Operation Compliance Unit
Internal Audit
(PA Asuransi)
5. Legal Risk Risk Taking Unit Risk & Compliance Subsiary Assurance
Control
Pengawasan 3 Pilar
In supporting risk control and ensuring compliance with the implementation of business and support pillars, so that BRI’s performance
remains healthy and sustainable supported by operational excellence to increase value, BRI’s risk management implementation had 4
(four) supporting pillars, namely:
a. Pillar 1: Active supervision of the Primary Entity’s Board of Directors and Board of Commissioners;
b. Pillar 2: Adequacy of integrated policies, procedures and limit setting.
c. Pillar 3: Adequacy of integrated risk management processes and information systems; and
d. Pillar 4: A comprehensive integrated internal control system.
PT Bank Rakyat Indonesia (Persero) Tbk.
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Lastly, to implement integrated risk management, the synergy 2. Evaluated the effectiveness of Integrated Risk Management
between the risk management organs of subsidiaries and the risk implementation in the Financial Conglomerate. For this
management organs of the main entity was carried out. purpose, the Board of Commissioners of the Main Entity had
to understand the risks faced by the Financial Conglomerate
Active Supervision of the Board of and develop a risk culture within the Financial Conglomerate.
Commissioners and Directors 3. Evaluated the implementation of Integrated Risk
Management by the characteristics and complexity of
Board of Commissioners Supervision the BRI Financial Conglomerate business as well as the
The authorities and responsibilities of the Board of Commissioners implementation of Risk Management at each FSI in the
related to active supervision in risk management activities Financial Conglomerate.
included: 4. Provided direction for improvement on the implementation of
1. Approved and evaluated the Risk Management policy at least the Integrated Risk Management policy by the Primary Entity
1 (one) time in 1 (one) year or a higher frequency in the event Board of Directors regularly. The evaluation was conducted,
of changes in factors that significantly affect the Bank’s among others, through an evaluation of the accountability of
business activities. the Primary Entity Board of Directors.
2. Evaluated the accountability of the Board of Directors for the
implementation of the Risk Management policy as referred to As for the meeting to discuss risk profiles and integrated risk
in number 1 (one) which is carried out at least every quarter. management implementation, it was held 2 (two) times, namely
3. Evaluated and decided on the request of the Board of on February 27, 2023, and August 16, 2023.
Directors relating to transactions that require the approval
of the Board of Commissioners, which means transactions Board of Directors Supervision
that have exceeded the authority of the Board of Directors The authority and responsibility of the BRI Board of Directors
to decide on transactions, by applicable BRI internal policies about active supervision of BRI’s risk management included the
and procedures. following:
4. Supervised the implementation of other Risk Management 1. Developed written and comprehensive Risk Management
functions by the provisions of laws and regulations, articles policies, strategies and frameworks that were in accordance
of association, and/or decisions of the GMS/Capital Owners with applicable regulations, including the establishment and
approval of risk limits both overall risk (composite), per type
In carrying out the above functions, the Board of Commissioners of risk, and per functional activity by taking into account the
was assisted by the Risk Management Committee at the Board of level of risk to be taken (risk appetite) and risk tolerance in
Commissioners level, namely the Risk Management Monitoring accordance with BRI conditions and taking into account the
Committee (KPMR). The Risk Management Monitoring impact of risk on capital adequacy.
Committee assisted the Board of Commissioners in carrying out 2. Determined BRI’s Risk Management Policy and its
its duties and responsibilities in evaluating and ensuring that amendments after obtaining approval from the Board of
the implementation of risk management continues to fulfill the Commissioners.
elements of the adequacy of risk management procedures and 3. Evaluated and/or updated policies, strategies, procedures,
methodologies so that BRI’s activities could still be controlled at and frameworks as well as the determination of risk limits and
an acceptable limit or point. risk management thresholds at least 1 (one) time in 1 (one)
year or in a more frequent frequency in the event of changes
The Risk Management Monitoring Committee regularly held in factors that significantly affected business activities, risk
meetings and provided recommendations for improvement which exposures, and/or Risk Profile.
were submitted in the minutes. The meetings discussed the risk 4. Were Responsible for the implementation of Risk
profile and implementation of risk management individually Management policies, strategies and frameworks approved
have been conducted 7 (seven) times, namely on January 24, by the Board of Commissioners as well as evaluating and
2023, March 28, 2023, May 9, 2023, May 23, 2023, July 18, 2023, providing direction based on reports submitted by SKMR BRI
August 1, 2023 and September 26, 2023. including reports on Risk profile.
5. Established a transaction approval mechanism, including
The authorities and responsibilities of the Board of Commissioners those that exceeded the limit and authority for each level of
related to active supervision in Integrated Risk Management position.
activities included: 6. Decided transactions that required the approval of the Board
1. Directed, approved, and evaluated the Integrated Risk of Directors, which among others included transactions that
Management policy. Evaluation was conducted at least 1 have exceeded the authority of officials one level below the
(one) time in 1 (one) year or at any time if there were changes Board of Directors, in accordance with applicable internal
in factors that significantly affect business activities. policies and procedures.
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7. Established an organizational structure including clear 6. Developed a risk-aware culture as part of the implementation
authority and responsibility at each level of position related of Integrated Risk Management in the Financial
to the implementation of risk management and carry out Conglomerate, among others by fostering risk awareness
competency improvement of human resources related to through adequate communication within the Financial
Risk Management. Conglomerate on the importance of risk control and effective
8. Developed, established and updated procedures, tools internal control.
and information systems to identify, measure, monitor and 7. Ensured all material risks have been addressed through the
control risks. implementation of Risk Management.
9. Developed a risk culture including risk awareness at all levels 8. Submitted an accountability report on the implementation
of the organization, including adequate communication of the Integrated Risk Management policy to the Board of
to all levels of the organization about the importance of Commissioners of the Main Entity regularly.
effective internal control. 9. Ensured the effectiveness of human resources management
10. Ensured adequate financial support and infrastructure to that included competence, qualifications, and adequacy
manage and control risks. of human resources in the Main Entity to carry out the
11. Ensured that the risk management function has been Integrated Risk Management function, among others by:
implemented independently. a. Establishment of clear HR qualifications for each level
12. Ensured that all material risks and the impact caused by of position related to the implementation of Integrated
these risks have been followed up and submitted to the Risk Management.
Board of Commissioners regularly. b. Placement of competent officials and staff for the
13. Ensured the implementation of corrective measures for implementation of Integrated Risk Management.
problems or irregularities in business activities found by The c. Adequate quantity and quality of human resources in
Internal Audit Work Unit BRI. understanding their duties and responsibilities, both for
14. Approved new product and/or activity proposals by business work units, Risk Management, and support work
considering recommendations from the Division in charge of units responsible for the implementation of Integrated
SKMR BRI. Risk Management.
15. Carried out other Risk Management functions by the d. Improving HR competencies through continuous
provisions of laws and regulations, articles of association, education and training programs on the implementation
and/or decisions of the GMS / Capital Owners. of Integrated Risk Management.
e. Improving the understanding of all human resources of
BRI as the Main Entity establishes the BRI Risk Management the strategy, the level of risk to be taken, risk tolerance,
Director as the Director in charge of the Integrated Risk and risk framework in an integrated manner and
Management function, assisted by the Directors of related fields implementing it consistently in the activities carried out.
in the implementation of BRI Integrated Risk Management. The 10. Ensured that the implementation of Integrated Risk
authority and responsibility of the BRI Board of Directors in Management has been conducted independently and
integrated risk management included at least: free from conflict of interest between the Main Entity and
Subsidiaries.
1. Developed a written and comprehensive Integrated Risk 11. Evaluated the results of the review conducted by the Division
Management policy by applicable regulations. in charge of SKMRT periodically on the Integrated Risk
2. Implemented the established Integrated Risk Management Management process.
policy and evaluated the implementation of Integrated Risk 12. Established procedures and tools to identify, measure,
Management. monitor, and control risk in an integrated manner.
3. Evaluated and adjusted the Integrated Risk Management 13. Ensured the adequacy of infrastructure to manage and
policy at least 1 (one) time in 1 (one) year or at any time if control risks.
there were changes in factors that significantly affected the
business activities of BRI Financial Conglomerate as a result During 2023, BRI’s Board of Directors has established risk
of changes in external and internal conditions that had an management committees, among others:
impact on capital adequacy, Risk Profile, and ineffective 1. The Risk Management Committee is held at least quarterly
implementation of Integrated Risk Management. regarding the discussion of bank-wide
4. Took necessary actions on the level of Risk Profile risk exposures that have been implemented during the 2023
of the Financial Conglomerate, among others by period including:
providing recommendations on proposals related to the
implementation of Risk Management to each member of the
Financial Conglomerate.
5. Communicated the Integrated Risk Management policy
effectively to all levels of the organization within the
Financial Conglomerate for clear understanding.
PT Bank Rakyat Indonesia (Persero) Tbk.
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No. Date Meeting Agenda 1. Enterprise Risk Management
a. Updating Risk Management through Capital policy
1 January 16, 2023 - Risk Profile Quarter IV 2022
b. Updating the parameters and limits of BRI’s Individual
- Mandatory Report & Monitoring
- Risk Issue Discussion and Integrated RAS as well as at each of its subsidiaries.
c. Updating BRI’s risk, profitability, and capital profile
2 March 24, 2023 - Mandatory Report & Monitoring
- Risk Issue Discussion parameters
d. Updating the policy for determining the Bank’s Health
3 April 17, 2023 - Risk Profile Quarter I 2023
- Mandatory Report & Monitoring Level by the new risk profile calculation methodology.
- Risk Issue Discussion e. Updating BRI Recovery Plan
f. Preparing of BRI Resolution Plan
4 May 15, 2023 - Mandatory Report & Monitoring
- Risk Issue Discussion 2. Credit Risk
a. Value Chain Financing Policy Update
5 June 15, 2023 - Mandatory Report & Monitoring
- Risk Issue Discussion b. Updating the Provision of People’s Business Loans (KUR)
c. Corporate Credit Risk Rating (CRR) Update
6 July 26, 2023 - Risk Profile Quarter II 2023
- Mandatory Report & Monitoring d. Update on Special Treatment of Loans for Disaster Areas
- Risk Issue Discussion e. Updating the implementation of special treatment for
7 September 27, 2023 - Mandatory Report & Monitoring KUR debtors affected by COVID-19
- Risk Issue Discussion f. Revenue Policy Update on Lending
g. Updating the Authority to Terminate Loans
8 October 17, 2023 - Risk Profile Quarter III 2023
- Mandatory Report & Monitoring h. SME Credit Risk Rating (CRR) Update
- Risk Issue Discussion i. Joint Financing KKB Product Update
9 November 22, 2023 - Risk Appetite Statement 2024 j. SME PPK Update
- Mandatory Report & Monitoring k. BRIGUNA Product Update
- Risk Issue Discussion
l. Warehouse Receipt Guaranteed Loan Product Update
m. Micro CRS Updating & Harmonization (KUR, Rural
2. The Integrated Risk Management Committee regarding the General Loans or Kupedes)
discussion of risk exposures in the Financial Conglomeration n. Consumer CRS Update & Harmonization (BRIGUNA, KPP,
carried out on a semesterly basis has been carried out during KKB, Credit Card, CERIA, KMG)
the 2023 period including: 3. Market & Liquidity Risk
a. Determination of Transaction Limit and Market Risk
Limit of Financial Asset Instruments Related to Treasury
No. Date Meeting Agenda Activities of PT BRI (Persero), Tbk.
b. Setting Limits for Liquidity Management of PT BRI
1 February 27, 2023 - Integrated RAS 2023
- Mandatory Report of (Persero), Tbk.
Integrated Risk Management c. Determination of MRCF of Treasury Transaction of PT
- Integrated Risk Profile, PA
Risk Profile & PA Risk Issue BRI (Persero), Tbk.
- Risk Maturity Index d. SR FX limit setting
e. Determination of Circular Letter of the Board of Directors
2 August 16, 2023 - Integrated RAS Monitoring
- Mandatory Report of on the First Amendment to the Guidelines for Calculation
Integrated Risk Management of Risk Weighted Assets (ATMR) Book 3 Market Risk ATMR
- Integrated Risk Profile, PA
Risk Profile & PA Risk Issue 4. Operational Risk
- Risk Maturity Index a. Update of General Operational and Information
Technology Policy
Adequacy of Policies, Procedures and b. Formulation of Corporate Culture Policy
Limit Setting c. Electronic Network Management Policy Update
d. Goods and Services Procurement Policy Update
In accordance with POJK No. 18/POJK/2016, BRI’s Board e. E-channel Management Policy Update
of Directors has prepared written and comprehensive Risk f. Human Capital Development and Talent Management
Management policies and strategies that were approved Policy Update
and evaluated by the Board of Commissioners. As part of the 5. Legal Risks
measurement and control process, BRI had and periodically a. Preparation of Legal Manual for Business Activities
reviewed the overall risk limit policy and functional risk limits b. Preparation of Legal Manual for Case Handling
for more specific business areas such as lending, treasury, and 6. Strategic Risk
operations on a regular basis. Some of the policies that have a. Business Segmentation Update
been updated throughout 2023 included: b. Office Network Management Update
c. Simpedes, Britama and BRI Deposit Policy Update
PT Bank Rakyat Indonesia (Persero) Tbk.
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7. Compliance Risk Adequacy of Risk Identification, Measurement,
a. Corporate Governance Policy Monitoring, and Control Processes, and
b. Implementation of Anti-Money Laundering and Supporting Information Systems
Countering the Financing of Terrorism
8. Reputational Risk In developing risk management strategies in the bank’s daily
a. Updating Social and Environmental Responsibility business activities, BRI referred to the Enterprise Risk Management
Program Implementation Policy. framework with a Two-Prong Approach that manages risk through
business processes and daily operations and manages risk through
capital reserves. With this approach, BRI’s ERM implementation
included the process of identifying, measuring, monitoring, and
controlling risks as well as risk management information systems.
Supporting pillars in the implementation of ERM with a two-prong
approach, among others:
1. Front, Mid & Back End Organization
Front, Mid & Back End Organization
Risk Management Director
Digital Risk Operational Risk Market, Portfolio & Enterprise Risk Credit & Product Risk Policy
Strategy & Governance Fraud Mgt. & Recovery Desk Komite Pemantau MR Komite Pemantau MR
Application, Operational & Infrastructure BCM & K3 Application, Operational & Infrastructure Application, Operational & Infrastructure
Information Security & Data Management Operational Risk Strategy Komite Pemantau MR Komite Pemantau MR
Regional Risk Management Application, Operational & Infrastructure Application, Operational & Infrastructure
Application, Operational & Infrastructure
Digital Risk Operational Risk Market, Portfolio & Enterprise Risk Credit & Product Risk Policy
Strategy & Governance Komite Pemantau MR
Application, Operational & Infrastructure Application, Operational & Infrastructure
Strategy & Governance
Application, Operational & Infrastructure
Application, Operational & Infrastructure
Risk Policy Making Unit Four Eyes & Risk-Taking Unit
Risk Supporting Unit
BRI’s SKMR consists of the Risk Policy Making Unit and the is directly responsible to the Director of Risk Management. The
Risk Supporting Unit. SKMR is a Division that has the authority authority and responsibilities of SKMR BRI include:
and responsibility to formulate risk management policies and a. Develop policies and strategies for implementing Risk
supervise the implementation of the risk management process Management;
and is independent from UKO, Internal Audit Work Unit and b. Prepare, evaluate and submit proposals for determining
Compliance Work Unit. BRI’s SKMR organizational structure Risk Appetite, Risk Tolerance and risk limits to the Board of
is agile and can be adapted to the size and complexity of BRI’s Directors;
business as well as the risks inherent in BRI. The BRI SKMR c. Develop procedures and tools for risk identification,
division in charge is determined by the Board of Directors and measurement, monitoring and control;
PT Bank Rakyat Indonesia (Persero) Tbk.
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d. Monitor the implementation of risk management policies, b. Increased risk awareness throughout UKO.
strategies and guidelines recommended by RMC and/or c. Socialization, discussion forums and other forums to
approved by the Board of Directors; internalize a risk awareness culture.
e. Monitor risk position/exposure as a whole (composite), as
well as per type of risk, and per type of functional activity Specifically for officials and staff assigned to the Risk Management
including monitoring compliance with risk tolerances and Work Unit, they must have:
established limits; a. Understanding of the risks contained in each bank product/
f. Conduct stress testing periodically, to determine the impact functional activity.
of changes in economic conditions on the portfolio or overall b. Understanding of relevant risk factors and market conditions
performance; that affect BRI’s products and/or functional activities, and
g. Periodically reviewing the risk management process, based being able to estimate the impact of changes in these factors
on audit findings and/or developments in internationally on BRI’s business continuity.
accepted risk management practices (best practices); c. Experience and ability to understand and communicate the
h. Reviewing proposed new products and/or activities included implications of BRI’s risk exposure to the Board of Directors
in the review is assessing BRI’s ability to carry out new and RMC in a timely manner.
activities and/or products and reviewing proposed changes
to systems and procedures; 2. Policies and Procedures
i. Evaluate the accuracy of the model and the validity of the BRI had a Risk Management Policy (RMP) which served as the
data used to measure risk; main guideline in carrying out operational risk management
j. Provide recommendations to the Operational Work Unit and/ and capital management which served as guide:
or to the RMC in accordance with the authority they have, a. General policy in determining the type of risk, risk
including regarding the amount or maximum risk exposure philosophy, role, objectives, and review of BRI risk
that BRI can maintain; management implementation.
k. Prepare and submit risk profile reports. b. Bank loan policies, loan implementation guidelines,
Form Letters, and SOPs on loan activities.
Apart from SKMR, to ensure the implementation of the risk c. Non-lending operational policies, guidelines for the
management process based on the precautionary principle, BRI implementation of non-lending operational activities,
also increases the level of competence and integrity of officials, SEs, and SOPs regarding non-lending operational
especially heads of Operational Work Units, by paying attention activities.
to factors such as knowledge, experience (track record), abilities d. Risk management organization, including active
and education. adequate in the field of risk management by: supervision of the Board of Commissioners and
a. Increasing skills and knowledge in risk management through Directors, and establishment of work units in BRI’s risk
training at the Corporate University or through certification management process.
programs or public courses. e. Establish the Risk Appetite and Risk Limit
Determination of Risk Appetite and Risk Limits
Maximum Risk Level Risk Capacity
Maximum RAS Deviation Risk Tolerance
RAS
RAS ≠Business Target Risk Appetite
Downside Risk ,Pesimis
Profile/RKAP Shelf Current/
Normal, Business as Usual Target Risk Profile
Risk Limits
Risk Appetite Risk Target/RKAP Risk Appetite Risk Tolerance Risk Capacity
Low to
Moderate Low Moderate Moderate to High High
Moderate
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f. Regulate the risk management process, including the System Destination
adequacy of the process of identifying, measuring,
Risk Performance Analysis Dealer Profitability analysis
monitoring, and controlling risks that must be managed
Dashboard
by BRI and Regulate Integrated Risk Management.
g. Manage Enterprise Risk Management, including the Overseas Branches Transaction Monitoring System for Overseas
Monitoring Work Unit Activities
process of integrated management of various types
of risks, validation and evaluation, and risk rating Dashboard Monitoring daily treasury activities
assessment. Daily Market & Liquidity Risk Liquidity early warning signal
h. Set up a risk management information system. Dashboard dashboard
i. Organize the implementation of risk management in the Early Warning Indicator Monitoring suspends account
use of information technology. operational activities, cash, etc.
j. Manage capital includes the adequacy of capital
BRISIM Operational Monitoring Monitoring Loans with arrears
planning and management. Dashboard
k. Manage the risk of new products and/or activities.
BRISIM Dashboard Regional Risk profile monitoring per Regional
l. Manage Business Continuity Management (BCM) and Office Risk Profile Office
Anti-Fraud Strategy.
m. Organize Integrated Risk Management Disclosure.
The databases used to ensure the level of accuracy and precision
3. Rating System, Limits and Database in decision making used by BRI include:
The risk rating and limit system used to ensure accuracy and
precision in decision-making included:
System Destination
Credit Risk Analysis System Monitoring of Loan at Risk per segment
System Destination
per division, per province, per work unit
and per economic sector
Loan Portfolio Guideline Determination limit quality portfolio
based on industry sector GUAVA System Market risk middle office treasury
System & Database
BRIOPRA Database for recording human errors,
• Loan Approval System Loan decision process efficiency and
incidents, and disaster
• Consumer Loan Approval mitigation
System
Fraud Recording Database
• Loan Origination System
• BRISPOT
BRISIM BRI Database
Early Warning System Predicting the probability of default
of the debtor existing
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Internal Control System
The implementation of the Internal Control System at BRI adopted the Three Line of Model concept which was the implementation of
the control strategy in the COSO framework, with the following details:
President Director
Director of Director of The Internal
Business Director Director MR
Compliance Audit Work Unit
1st Line 2nd Line 2nd Line 3rd Line
Head Business Unit/
MPE Division, ORD,
Office Supporting Unit/ Compliance Division Internal Audit Division
KRD Division, DRD
Operational Unit
Regional Business Unit/ Regional Risk Regional Risk
Office Supporting Unit/ Management & Management & Regional Audit
Operational Unit Compliance Compliance
Branch Business Unit/
Branch Risk &
office Supporting Unit/
Compliance
Operational Unit
BRI Unit/ Business Unit/
Branch Risk &
Terrace Supporting Unit/
Compliance
Operational Unit
With the Three Line of Model concept, internal control activities 1. Integrity
were carried out with a clear separation of functions in managing In accordance with BRI’s Work Culture Values, with an
risk. In addition, monitoring of risk exposures was carried out emphasis on:
regularly and corrective actions were taken immediately so that Strictly distinguished right from wrong and carried out
risks could be maintained by the risk appetite limits of the Bank. activities that were believed to be true, in the interests of BRI
Review and assessment of the effectiveness of the internal control and customers.
system was carried out by the Internal Audit Unit regularly. 2. Professional
In accordance with BRI’s Work Culture Values, with an
Risk Management System emphasis on:
a. Carried out tasks in accordance with the specified
Risk Management Principles authority and responsibility as well as the required level
of competence by prioritizing the interests of BRI.
The BRI Board of Directors established the BRI Risk Philosophy as b. Optimization of the risk-return relationship, i.e.
the basis of BRI’s risk management implementation strategy for optimizing potential earnings at a given level of risk.
the development of a risk culture at all levels of the organization. 3. Precautionary Principle
The risk philosophy would underlie activities in setting corporate Implemented prudent banking principles in supporting BRI’s
objectives, implementing the bank’s business activities, and business by implementing sound business practices and
fulfilling stakeholder expectations. BRI’s Risk Philosophy complying with applicable regulations.
consisted of four components, as follows:
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4. Continuous Competency Improvement The risk measurement system was evaluated and refined
a. Invested time and resources in developing practical periodically or at any time if necessary to ensure the
tools, systems, and training that supported effective risk suitability of assumptions, accuracy, reasonableness, and
management. integrity of data, as well as procedures used to measure risk.
b. Continuously improved capabilities and skills to build risk Improvements to the risk measurement system were made
management capabilities by best practices. if there were changes in BRI’s business activities, products,
transactions, and risk factors that could affect BRI’s financial
The risk philosophy was the basis for management in developing condition.
risk management capabilities in a way: 3. Risk Monitoring
1. Understood and proactively managed risk exposures, Risk monitoring activities were carried out by evaluating
2. Optimized risk-return relationships consistent with business the risk exposure contained in the entire product portfolio
strategy, and and business activities of BRI as well as the effectiveness
3. Established policies and ensured the implementation of of the risk management process. Monitoring and reporting
good corporate governance. of material risks or that had an impact on BRI’s capital
conditions, among others, could be based on an assessment
Risk Management Process of potential risks using historical trends.
BRI’s risk management process was carried out in full which Improvement of the risk reporting process was carried out
included the stages of identification, measurement, monitoring, if there were changes in BRI’s business activities, products,
and control in accordance with applicable regulations. The risk transactions, risk factors, information technology, and risk
management process was carried out on all material risk factors, management information systems that were material.
namely quantitative and qualitative risk factors that significantly
affected BRI’s financial condition. Risk factors were various BRI prepared an effective backup system and procedures
parameters that affected risk exposure. to prevent disruptions in the risk monitoring process and
1. Risk Identification conducted regular checks and reassessments of the backup
BRI identified risks by analyzing all types and characteristics system. The results of risk monitoring could be used to
of risks contained in each of BRI’s business activities improve the existing risk management process.
which also included other products and services. The risk 4. Risk Control
identification process determined the scope and scale of The risk control process was implemented by taking into
the risk measurement, monitoring, and control stages. account BRI’s internal control system which was prepared
Risk identification was proactive, covering all BRI business under applicable regulations and aimed to manage certain
activities, and was carried out to analyze the sources and risks that might jeopardize BRI’s business continuity. The risk
likelihood of risk and its impact. The risk identification control process framework was based on an evaluation of the
process was carried out by analyzing all sources of risk, which risk exposures contained in the entire product portfolio and
was at least carried out on the risks of BRI’s products and BRI’s functional activities.
activities, and ensuring that the risks of new products and
activities have gone through a proper risk management Risk control procedures and methodologies were determined
process before being introduced or carried out. by the BRI Board of Directors by taking into account the
2. Risk Measurement complexity of the business, implementation conditions, and
The risk measurement system was used to measure BRI’s risk capabilities of the internal risk management system and
exposure as a reference for control. Risk measurement had to applicable regulations.
be carried out periodically for both products and portfolios
and all BRI business activities. The measurement approach Determination of priorities and ways of controlling risks
and methodology could be quantitative, qualitative, or a had to consider mapping the inherent risks of BRI through
combination of both. analysis of the magnitude of potential financial losses and
the possibility of risk events as well as consideration of the
principles of benefits and costs.
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The main priority in mitigation was for risks that have a high Integrated Risk Management
loss impact or high frequency of occurrence. Mitigation was
in the form of improvement and implementation of risk In order to measure risk more thoroughly, BRI had implemented
control. integrated risk management in accordance with the Financial
Services Authority Regulation No. 17/POJK.03/2014 dated
In addition to identifying, measuring, monitoring, and November 19, 2014 concerning the Implementation of Integrated
controlling, there were other supporting processes in the risk Risk Management for Financial Conglomerates and Circular
management process, such as: Letter of the Financial Services Authority No. 14/SEOJK.03/
1. Communication with the management and work units 2015 dated May 25, 2015 concerning the Implementation of
of the company so that every individual in the company Integrated Risk Management for Financial Conglomerates. BRI
understands risk awareness, risk culture, and risk Financial Conglomerate was a financial service institution that
maturity. This communication process was carried out as was in a group or groups with BRI due to ownership and/or control
an effort to measure the readiness of the organization to linkages. BRI as the holding company was the Main Entity of
cope with risks and to evaluate the implementation of BRI Financial Conglomerate. BRI Financial Conglomerate had a
risk management. structure consisting of BRI as the Main Entity and its subsidiaries
2. Consultation, to ensure adequate support for each risk and/or related companies.
management activity and make each activity achievable
and on target. The implementation of integrated Risk Management in risk
3. Monitoring and review (internal control system), management at BRI included:
which aims to ensure that the implementation of risk
management is under the plan and as a basis for making 1. Determination of Integrated Risk Limit
periodic improvements to the risk management process. The Board of Directors of the Primary Entity was authorized
to set risk limits for the Financial Conglomerate in
Risk Appetite Statement accordance with the level of risk appetite, risk tolerance,
and overall strategy of the BRI Financial Conglomerate. The
Risk Appetite/level of risk to be taken was the level and type determination of risk limits had to be in line with the business
of risk that BRI was willing to take to achieve its goals. The strategy, Risk Profile, BRI Financial Conglomerate’s capital
determination of Risk Appetite was used as an objective guide ability to absorb risk exposure or losses incurred, past loss
in making strategic decisions related to risk management, experience, human resource capabilities, and applicable
as a tool for Management in implementing good business regulatory requirements.
governance, and as a guide from Management to Work Units
regarding the type and amount of risk that could be accepted The preparation of limits was carried out by the Division in
and managed. the BRI Integrated Risk Management Working Unit in charge
by considering input from members of the BRI Financial
The level of risk to be taken was reflected in the strategy and Conglomeration. The determination of risk limits included:
business objectives (Long Term Plan and Bank Business Plan) a. overall limit (Integrated)
and included all types of risks that were material in BRI’s b. limit for each type of risk
business operations. The BRI Board of Directors sets the Risk c. limit of each member of the Financial Conglomerate
Appetite in the form of quantitative, qualitative, and zero- that has risk exposure
tolerance statements related to BRI’s business goals and
objectives. The Risk Appetite was reviewed annually or at any
time by taking into account changes in BRI’s business plans and
objectives as well as changes in the business environment.
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The limits were reviewed periodically by the Division in charge of the BRI Integrated Risk Management Working Unit to adjust to
changes in conditions that occur. The limits had to be understood by each related party in the BRI Financial Conglomeration and
communicated properly, including if changes occured.
The types of risks managed in Integrated Risk Management included::
Credit Risk Legal Risk
Market Risk Strategic Risk
Operational Risk Compliance Risk
Liquidity Risk Reputational Risk
Intragroup Transaction Risk Insurance Risk
2. Provision of Integrated Minimum Capital
BRI as the Main Entity had a Subsidiary Company in the form of a Financial Services Institution (LJK) thus forming the BRI Financial
Conglomerate, that in order to create a financial sector that grew sustainably and stably and had high competitiveness, the BRI
Financial Conglomerate needed to have adequate capital adequacy.
Capital was a source of financial support in the implementation of BRI Financial Conglomerate activities as a whole, a cushion to
absorb unexpected losses, and a safety net in crisis conditions. Adequate capital adequacy could increase stakeholder confidence,
thus supporting the condition and stability of the BRI Financial Conglomerate. BRI always ensured that the Financial Conglomerate
had met the minimum Integrated Capital Adequacy Requirement (CAR) of 100%.
Implementation of Basel Implementation
The Company had implemented several Basel Pillars in the implementation of Risk Management, among others:
1. Internal Capital Adequacy Assessment Process (ICAAP)
In accordance with Financial Services Authority Regulation No. 27/POJK.03/2022 concerning the Minimum Capital Adequacy
Requirements of Commercial Banks, BRI had ensured that BRI’s capital had fulfilled the capital adequacy minimum requirements
according to risk profile, and established additional capital as a buffer, which includes Capital Conversation Buffer, Countercyclical
Buffer, and Capital Surcharge for Systemic Banks, in addition, BRI has met the minimum Leverage Ratio requirements that have been
reported to the regulator quarterly.
In addition, in the framework of the Supervisory review process, BRI implemented Bottom Up Stress Testing in supporting the
implementation of the banking system stability management framework in Indonesia, which included a solvency stress test and
liquidity assessment.
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2. Credit Risk Risk Profile and Management
The calculation of minimum capital for credit risk was carried
out using the Standardized Model under Financial Services There are 10 (ten) Risks managed by BRI, namely:
Authority Circular Letter No. 11/SEOJK.03/2018 concerning
Calculation of Risk-Weighted Assets for Credit Risk Using Credit Risk
the Standardized Approach. However, starting from 2023, Credit risk occurred due to the failure of debtors and/or other
the calculation of Risk-Weighted Assets for credit risk had to parties to fulfill obligations to the Bank, which was generally
use the Standardized Approach based on Financial Services found in all Bank activities whose performance depended on the
Authority Circular Letter No. 24/SEOJK.03/2021. performance of counterparties, issuers, or the performance of
3. Operational borrowers and could also result from the concentration of the
The calculation of minimum capital for operational risk is provision of debtor funds, geographical areas, products, types of
carried out using the Basic Indicator Approach in accordance financing, or certain business fields. In implementing credit risk
with Financial Services Authority Circular Letter No. 24/ management, BRI did the following:
SEOJK.03/2016 concerning the Calculation of Risk Weighted 1. Separation of field loan officers:
Assets for Operational Risk using the Basic Indicator a. Relationship Management / RM who was responsible for
Approach. However, starting from 2023, the calculation of conducting Business Feasibility assessments and making
Risk-Weighted Assets for Operational Risk had to use the efforts to collect performing loans.
Standardized Approach based on Financial Services Authority b. Credit Risk Management/CRM was responsible for
Circular Letter No. 6/SEOJK.03/2020. conducting Business Risk assessments in the loan
4. Markets and Liquidity granting process as well as monitoring the Early Warning
a. Calculation of minimum capital for market risk using System.
the Standardized Model in accordance with POJK No. c. Loan Restructuring and Recovery/CRR was responsible
38/SEOJK.03/2016 concerning Guidelines for the for managing non-performing loans by optimizing the
Use of Standard Methods in calculating the Minimum recovery of non-performing loans.
Capital Adequacy Requirements of Commercial Banks 2. Development of Internal Risk Rating as a tool in the process
by Taking into Account Market Risk. However, starting of identifying and measuring the risk level of prospective
from 2024, the calculation of Risk Weighted Assets for debtors.
Market Risk had to use the Standardized Approach based 3. Development of an Early Warning System as a tool in the
on Financial Services Authority Circular Letter No. 23/ process of monitoring the level of credit risk on a portfolio
SEOJK.03/2022. basis.
b. Measurement of the Bank’s Liquidity resilience using 4. Determination of credit risk management policies, including
the Basel III Approach: Liquidity Coverage Ratio & Net governance, loan decision limit management, determination
Stable Funding Ratio, under POJK No. 42/POJK.03/2015 of acceptable risk exposure limits, limit management
regarding the Obligation to Fulfill the Liquidity Coverage by geography, and concentration limit management by
Ratio for Commercial Banks and Financial Services industry/sector.
Authority Regulation No. 50/POJK.03/2017 regarding
the Obligation to Fulfill the Net Stable Funding Ratio The development of an information system in the form of a
for Commercial Banks. As an addition to the Basel pillar Dashboard Monitoring Credit Risk Analysis System (CRAS) was to
in measuring liquidity resilience, starting from 2023 measure loan quality (LAR, CL, SML, NPL) to the level of work
the implementation of the Internal Liquidity Adequacy units, business segments, and industrial sectors of debtors to
Assessment Process (ILAAP) will be carried out. assist the process of managing credit risk on a portfolio basis.
c. Measurement of Interest Rate Risk in the Banking
Book (IRRBB) is under Financial Services Authority Market Risk
Circular Letter Number 12/SEOJK.03/2018 on the Risks that arose in balance sheet positions and administrative
Implementation of Risk Management and Risk accounts included derivative transactions, due to changes
Measurement Standardized Approach for Interest Rate in market variables, including the risk of changes in option
Risk in the Banking Book. prices. Market Risk included Interest Rate Risk, Exchange Rate
Risk, Equity Risk, and Commodity Risk. Exchange Rate Risk and
Interest Rate Risk might originate from trading book and banking
book positions.
Market risk measurement in BRI was carried out periodically
(daily, weekly, monthly, and quarterly), among others by:
1. Calculated market risk using the standardized measurement
method approach and the internal measurement model
(VaR),
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2. Simulated NII every time there was a change in market To support liquidity management, BRI established liquidity risk
interest rates and benchmark rates and repricing gap on management policies in the Liquidity Risk Management Circular
assets and liabilities. which included:
3. Implemented an integrated system for treasury and market 1. Liquidity Risk Management Governance
risk, used by front office, middle office and back-office 2. Liquidity Management Limit
functions. 3. Liquidity Coverage Ratio
4. Net Stable Funding Ratio
In market risk management, BRI regularly organized Risk 5. Early Warning Indicators Liquidity
Management Committee forums that discussed market risk 6. Contingency Funding Plan
profiles, market risk issues both internal and external, and market
risk stress testing. In addition, BRI also conducted ALCO meetings This policy aimed to ensure adequate liquidity risk management,
which were held every month to discuss the condition of assets including the adequacy of daily funds in meeting obligations in
and liabilities, including maturity profile, interest rate risk, NII normal conditions and crisis conditions on time from various
simulation, and PDN management. available sources of funds, including ensuring the availability of
high-quality liquid assets. The funding strategy was prioritized
The market risk management function was divided into three from the collection of Third-Party Funds (DPK) which had a
functions consisting of front office (Treasury Business Division), healthy and sustainable structure.
middle office (Market, Portfolio &Enterprise Risk Division),
and back office (Payment Operation Division). The front office BRI had a liquidity early warning indicators (EWI) mechanism
monitored market price movements and conducted Treasury which was an indicator to determine the potential for increased
activities, adjusting the portfolio under the direction of market liquidity risk and provide signals so that follow-up and mitigation
movements, the middle office set and monitored market risk were needed in operational activities carried out daily. EWI
limits, and transaction limits and periodically ensured market monitoring was carried out so that BRI could conduct a self-
data (market price) used for mark-to-market (MTM), while the assessment of liquidity conditions and carry out mitigation or
back office conducted settlement and daily and set MTM at the action plans as needed. One of the available action plans was to
end of the day. The implementation of delegation of authority prepare a Contingency Funding Plan (CFP). Liquidity risk stress
was realized through the determination of transaction limits in testing simulations were carried out regularly to measure the
stages under the competence and experience of workers. resilience or ability to meet liquidity and capital needs during
crisis conditions.
Market risk policies, procedures, and limits had been prepared
and were contained in the Treasury Implementation Guidelines To fulfill the implementation of Basel III, BRI monitored two main
as well as the Market Risk Management Circular Letter and the liquidity ratios, namely the Liquidity Coverage Ratio (LCR) and
Provisions for Determining Limits on Transactions and Financial the Net Stable Funding Ratio (NSFR). Monitoring results on both
Instrument Market Risk Limits related to BRI’s Treasury activities. ratios showed that BRI’s position was above the minimum ratio
The limits listed in the policy included open position limits for limit set by Basel III.
trading, dealer transaction limits, cut loss and stop loss limits,
uncommitted financing line limits, counterparty limits, and value Operational Risk
at risk (VaR) limits. Operational Risk occurred due to inadequate or malfunctioning
internal processes, human error, system failure, or external
BRI also conducted market risk stress testing simulations aimed disturbances that affected the Bank’s operations. Operational
at measuring the potential risk in the portfolio under stress Risk was an inherent risk in every business process and operational
conditions. In stress testing, shocks could come from exchange activity carried out by the Bank, so that Operational Risk was
rates and interest rates that had an impact on market risk often referred to as the mother of risk because it could trigger
exposures which included Net Open Position (NOP), Fair Value Reputation Risk, Legal Risk, Compliance Risk, and other risks if
through Other Comprehensive Income (FVTOCI) and Fair Value operational risk was not managed properly.
through Profit or Loss (FVTPL) categories.
To support the implementation of Operational Risk Management
Liquidity Risk (MRO), BRI prepared an MRO Framework that was adjusted to the
Risk caused by the Bank’s inability to meet maturing obligations principles of Risk Management in ISO 31000: 2018 as a guideline
from cash flow funding sources, and/or from high-quality liquid for implementing MRO in every line. The MRO Framework was
assets that could be collateralized, without disrupting the Bank’s
activities and financial condition.
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generally divided into 3 (three) main components, namely Business Strategy, Business Management, and Business Enablers which are
described as follows:
Risk
Strategy
Governance &
Organisation Design
Capital Modelling & Scenario
Analysis
Identification
RCSA LED
Monitoring & On Process Measurement
Reportting
Action
KRI
Planning
Data & System
Treatment Assurance
Capability
People & Culture
Based on this figure, the implementation of MRO had to be supported by the establishment of an operational risk management strategy, in
this case, BRI set the MRO strategy through the Operational Risk Appetite Statement (RAS), Key Performance Indicator (KPI), Operational
Risk Profile Parameters and Limits, Key Risk Indicators, and the Main Risk List. Furthermore, the implementation of MRO in BRI was also
supported by an MRO Organizational Structure that was tailored to the needs of operational risk management, namely by establishing an
Operational Risk Management Work Unit (SKMRO) both at the Head Office and at the regional level and in each BRI Work Unit. In addition,
BRI established Risk Management governance as outlined in the form of Directors’ Circulars and Standard Operating Procedures (SOP).
Furthermore, the Strategy and Governance that had been objectives. KRI had been developed up to the operational
prepared served as a reference in the implementation of the work unit level to help work unit leaders manage risks early
Operational Risk Management process, namely Identification, on.
Measurement, Control, and Monitoring. The implementation of
the operational risk management process in each work unit was Operational risk control in BRI was carried out in the following
supported by the use of the MRO Tool. The MRO Tool was used manner:
as a means to collect information and assess operational risk 1. Separation of Maker, Checker, and/or Signer (MCS) functions
exposure so that BRI could determine effective mitigation and in each of the Bank’s operational activities under the risk
improve the quality of business and operational activities. The level to ensure the correctness of the Bank’s activities. The
MRO Tool consisted of: separation of MCS functions was stipulated in the Bank’s
a. Risk & Control Self Assessment (RCSA) regulations and implemented in all Bank systems, among
RCSA was a qualitative and predictive MRO tool used to others: Branch Delivery System, Fixed Asset Management
identify and measure risks using the dimensions of impact System, Human Capital System, and so on. Internal control
and likelihood. was carried out by the work unit implementing the activity as
b. Loss Event Database (LED) the first line.
This was a collection of operational risk loss event data that 2. The Operational Risk Management Work Unit as the
was confirmed to have losses and was obtained based on the second line conducts continuous monitoring to ensure
results of analysis and verification of potential incidents and/ the implementation of internal controls by the first line,
or incidents recorded and managed by each Work Unit. among others through control verification activities, control
c. Key Risk Indicator (KRI) improvement, and internalization of risk and compliance
This was a module to monitor operational risk indicators culture to achieve zero fraud.
that might hinder the achievement of company/work unit
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3. Risk Identification was carried out through Risk Control BRI was committed to developing Technology and Information
Self-Assessment (RCSA) assessments conducted at the Systems in the implementation of operational risk management.
beginning of each semester by considering Key Performance BRI had developed an Operational Risk Management Information
Indicators (KPIs), Concern Management, future business System, namely:
plans, historical data on operational risk events and control a. BRIOPRA Application
weaknesses. The BRIOPRA application accommodates several MRO tools,
4. Risk measurement was carried out in conjunction with risk namely RCSA, LED, Risk Management Forum, and Maturity
identification during RCSA preparation. Assessment.
5. Risk monitoring was carried out by the Work Unit as Risk b. Key Risk Indicator (KRI) Dashboard
Owner and the Operational Risk Management Work Unit Dashboard developed in the BRISIM application that contains
using available continuous monitoring tools, including the KRI and anomaly data that serves as a continuous monitoring
Key Risk Indicator Dashboard (KRID), and other reporting tool for 1st line and 2nd.
applications available in the Work Unit. c. Regional Office Risk Profile
6. Risk Control aspects of people, processes, and technology. Risk profile dashboard for regional offices developed in
These control efforts were carried out to improve control BRISIM application that serves as a risk profile monitoring
design and control implementation. Some risk control and reporting tool for 1st line and 2nd lines.
activities included:
a. Preparation and/or updating of policies and SOPs that Legal Risks
contained the establishment of internal controls for Legal risk management was carried out with the aim of
each of the Bank’s activities. increasing awareness of potential legal risks in every operational
b. Implementation of internal control by employees who and business activity of BRI so that preventive action could be
carried out Bank activities in the Work Unit in accordance taken as early as possible, helping to solve legal problems, and
with their authority. minimizing potential losses due to legal risks.
c. Risk control on New Bank Products (PBB) in the form
of risk self-assessment by Product Owner and risk The Legal work unit and its ranks were a work unit that functions
management adequacy assessment by The Operational as a legal watch to provide legal analysis and advice to all workers
Risk Management Work Unit. at every level of the organization.
d. Supervision of risk management and internalization
of Risk Culture by (Branch Risk and Compliance) and In order to minimize the potential for legal risk events, periodic
URC (BRI Unit Risk and Compliance) through the socialization of applicable legal aspects was carried out to
implementation of daily Briefing, Verification and increase the awareness of employees and operational work units
Coaching (BVC) activities. of the legal consequences contained in every activity carried out.
• Briefing
Socialization activities / sharing sessions to all or The Legal Division actively socialized the mode of operation of
groups of Workers crimes along with legal handling procedures to minimize legal
• Verification risks in the Operational Work Units. Legal Risk Control was carried
Activities to ensure the implementation of controls out in several ways, among others:
with the aim of knowing control weaknesses so as to 1. The Legal Division as the coordinator of Legal Risk in BRI
determine improvement efforts to prevent and / or conducted a review of changes in laws and regulations to
reduce the impact of risks. ensure that BRI’s internal provisions did not deviate from the
• Coaching: applicable laws and regulations.
Activities to provide a deeper understanding to 2. The Legal Division provided legal advice/opinion on
MCS Officials who have not implemented controls cooperation agreements/agreements between BRI and other
properly, with the aim of inviting MCS officials parties, to protect BRI’s legal interests before the agreement/
to correct weaknesses and implement controls agreement was signed by authorized BRI officials.
according to the provisions so that there are no 3. Every banking transaction in BRI which included operations,
recurring control weaknesses. loans, and labor relations had been carried out under
e. Implementation of Business Continuity Management (BCM) applicable laws and regulations and supported by adequate
and Occupational Safety and Health Management System legal documents.
programs, including socialization and regular BCM trials at
least once a year to ensure the Bank’s resilience in the face
of disaster/crisis.
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4. The Legal Division in collaboration with the Legal Officer (LO) strategies and policies, including the Business Performance
at the Regional Office monitored legal risks in all BRI Work Review forum, ALCO, Risk Management Committee, and Board of
Units with reporting mechanisms and documentation of legal Directors Meetings which are used to align BRI’s strategy.
cases as well as socializing the mode of operation of crime
along with legal handling procedures to minimize legal risks. Formulation and monitoring of strategy implementation
5. The Legal Division prepared legal guidelines such as including corporate plan, RBB, and RKAP.
cooperation agreements preparation guidelines and legal
handbooks for both operational and financing areas.
6. Staff development at the Operational Work Unit in the The Bank Business Plan and Company Budget Work Plan were
Regional Office was carried out by increasing competence in reviewed annually based on changes in the business environment
controlling legal risks in the work area concerned in the form and company plans. Meanwhile, the Long-Term Plan served
of socialization, and discussion of opinions on an incident in as a guideline for planning every year and could be reviewed if
terms of applicable law. there were significant changes in the business environment and
7. The Legal Officer (LO) at the Regional Office provided legal resources.
assistance in accordance with its authority to the Operational
Work Unit in the event of a legal case in the Operational Work To mitigate strategic risk, BRI had implemented regular
Unit and coordinated with the Legal Division. monitoring tools through parameters reflected in the strategic
8. The Legal Division provided legal assistance under its risk profile. Strategic risk measurement, among others, was
authority in the event of a case. carried out by analyzing exposures and comparing risk exposures
9. If necessary, the Operational Work Unit might consult with with established limits, including loan expansion, third-party
the Legal Division on technical legal issues. funds, Operating Expenses Operating Income, and fee-based
10. In the event of lawsuits that had the potential for very income. The preparation and implementation of follow-up
significant losses for the Bank and or lawsuits that could on strategic risk exposures were documented in the Risk
significantly negatively affect BRI’s reputation, as a Management Committee Meeting.
contingency plan, actions had to be taken to reduce legal
risks, including through the use of lawyers and reporting their Compliance Risk
progress to the Board of Directors. Banking was a highly regulated industry, so BRI always monitored
11. As part of monitoring legal risk, the Legal Division coordinated compliance with the provisions issued by the Regulator and other
with the Operation Risk Division regarding the reporting of authorized agencies. Regulatory sanctions for violations of these
BRI’s legal risk profile every month to the Board of Directors provisions varied from reprimands, fines/penalties, to license
through the Risk Profile Dashboard. revocation. Compliance risk management was carried out in all
BRI activities under applicable regulations.
The implementation of risk management tools such as RCSA,
IM, and KRI was also used to support the implementation of the BRI implemented the Risk Based Approach methodology which
legal risk management process in identifying, monitoring, and was summarized in the policies and SOP (Standard Operational
monitoring legal claims/lawsuits against BRI so that legal risk Procedure) related to AML and CFT to protect BRI from the
control measures could be taken as early as possible. Currently, target of money laundering and terrorism. In addition, there was
system development had been carried out to facilitate monitoring an AML (Anti Money Laundering) system to monitor suspicious
and monitored BRI’s legal aspects such as legal MR reports, case transactions. As part of the implementation of compliance risk
development data, company legality documents, and others. management, BRI also conducted Enhanced Due Diligence (EDD)
as a more in-depth process than Customer Due Diligence (CDD),
Strategic Risk previously known as Know Your Customer (KYC).
It was a risk due to the Bank’s inaccuracy in making decisions
and/or implementing strategic decisions and failure to anticipate Reputational Risk
changes in the business environment. Sources of Strategic It was a risk due to a decrease in the level of stakeholder
Risk included weaknesses in the strategy formulation process confidence stemming from negative perceptions of the Bank.
inaccuracy in strategy formulation, inaccuracy in strategy
implementation, and failure to anticipate changes in the business The reputation risk control function was carried out by the
environment. Corporate Secretary work unit as BRI’s public relations. Steps
taken by BRI in reputation risk management included consistent
BRI’s strategic risk evaluation was carried out by the Board of communication, by maintaining information disclosure and
Directors regularly through forums that discussed strategic risk
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transparency to all stakeholders and establishing harmonious 1. Integrated Risk Management Policy of PT Bank Rakyat
relationships with the media in terms of maintaining BRI’s Indonesia (Persero) Tbk.
corporate name. This was done to minimize and handle 2. Establishment of intragroup risk parameters & limits for
complaints or complaints from stakeholders that resulted in financial conglomerates.
negative publications against BRI. 3. Integrated Risk Management Committee.
In addition to managing reputation risk from the public side, Insurance Risks
BRI also managed reputation risk arising from interactions with It was a risk due to the failure of the insurance company to fulfill
customers. BRI immediately followed up and overcame customer its obligations to policyholders as a result of the inadequacy of
complaints and lawsuits that could increase reputation risk the risk selection process (underwriting), premium determination
exposure. Mitigation of reputation risk and events that cause (pricing), use of reinsurance, and/or handling of claims. Insurance
reputation risk was carried out by considering the principle of Risk Management at BRI was as follows:
materiality of the problem and cost.
1. Identification of Integrated Insurance Risks carried out
To control greater reputational risk in the future, preventive by the Integrated Risk Management Working Unit, both
and remedial measures for reputational risk were followed quantitative and qualitative, which had a significant effect
by improvements to control weaknesses and procedures that on the condition of the BRI Financial Conglomeration for
triggered reputational risk. To control reputational risk, the Subsidiaries engaged in Insurance.
Corporate Secretary Division had been appointed to handle any 2. BRI’s Board of Directors established an Integrated Risk
negative information. Management Committee and had held an Integrated RMC
Forum to discuss Insurance Risk and Insurance Risk policies
Intragroup Risk within BRI Financial Conglomeration.
Intragroup Transaction Risk was the risk due to the dependence 3. The Board of Commissioners of the Primary Entity is
of an entity either directly or indirectly on other entities in a responsible for the effectiveness of the implementation of
Financial Conglomeration to fulfill the obligations of written Integrated Risk Management and was responsible for:
or unwritten agreements followed by the transfer of funds a. Directed, approved, and evaluated the Integrated Risk
and/or not followed by the transfer of funds. Intragroup Risk Management policy.
Management in BRI were as follows: b. Evaluated and provided direction for improvement on
1. Intragroup Risk identification was carried out quantitatively the implementation of the Integrated Risk Management
and qualitatively for exposures that had a significant effect Policy regularly.
on the condition of the BRI Financial Conglomerate. 4. The Integrated Risk Management Unit had held forums with
2. The Board of Directors of BRI established an Integrated Risk Subsidiaries regularly to discuss the Insurance Risk Profile.
Management Committee and had held an Integrated RMC 5. Risk Monitoring and Control through the Subsidiary Company
Forum which was held regularly to discuss Intragroup Risk, Risk Profile Discussion Forum which was held regularly to
Intragroup Risk Policy, and Risk Monitoring and Control of discuss Risk Issue of Insurance Risk and its follow-up plan.
Subsidiary Companies in the BRI Financial Conglomeration
to discuss Intragroup Risk, Risk Issues and follow-up plans. Some policies had regulated the implementation of Integrated
3. The Board of Commissioners of the Primary Entity is Risk Management and insurance risk limits including:
responsible for the effectiveness of the implementation of 1. Integrated Risk Management Policy of PT Bank Rakyat
Integrated Risk Management and was responsible for: Indonesia (Persero) Tbk.
a. Directed, approved, and evaluated the Integrated Risk 2. Determination of financial conglomerate insurance risk
Management policy. parameters & limits.
b. Evaluated and provided direction for improvement on 3. Integrated Risk Management Committee.
the implementation of the Integrated Risk Management
Policy regularly. Implementation of Risk Management
4. The Integrated Risk Management Unit had held forums with Education
Subsidiaries regularly to discuss the Intragroup Risk Profile.
To implement quality risk management, it was necessary to
BRI had regulated the Implementation of Integrated Risk fulfill human resources who were competent in their duties. To
Management and intragroup risk limits including: obtain reliable human resources in the field of risk management
as well as to fulfill regulatory requirements regarding the
implementation of risk management for commercial banks, BRI
conducted risk management education, among others:
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1. Risk Management Certification and Refreshment The explanation of each risk is as follows:
Risk Management Certification Education was attended by 1. Responsible AI (Artificial Intelligence)
the Board of Commissioners, Directors, and BRI employees The use of AI integrated into banking services, both for
with the corporate title Senior Manager and above. For internal use cases and for communication with customers. AI
those who had received Risk Management Certification, could be used for use cases including:
BRI continued to carry out education with a refreshment a. Chatbot and virtual assistant for text-based customer
program so that those concerned continued to get the latest service.
information on risk management. b. Robocall, used for voice-based communication both
2. E-learning method one-way and two-way in real-time.
Risk management education was also carried out through c. Anti Money Laundering, used to prevent money
interactive learning methods through e- learning. E-learning laundering based on customer transaction behavior
was intended for all BRI employees as a medium for self- (future plan).
education to understand the philosophy and application of d. Transaction recommendations based on behavior, used
risk management. to analyze customer transaction patterns and then
3. Socialization provide recommendations for frequent transactions
Regular socialization was carried out by the risk management (future plan).
work unit to all BRI employees throughout Indonesia. The use of AI without appropriate management and
Socialization was mainly carried out regarding the risk governance would process and provide output that was
management tools used in BRI. not expected to have a financial and reputational impact
4. Education on the bank. For this reason, BRI developed and uses AI
Education for BRI employees through seminars and training with a responsible AI approach to ensure that the process
organized by external and internal parties. up to the output produced by AI could be accounted for
5. Webinar Risk Upgrade Series and did not pose a risk to banks and customers.
The Risk Upgrade Series webinar was held regularly once 2. Blockchain Governance
a week (weekly) which aimed to increase knowledge and Blockchain was a technology that enabled the secure and
understanding of the risk management process in certain decentralized storage and transmission of data. Data stored
activities and business processes. The theme, speakers and on the blockchain could not be changed or deleted without
participants of the Risk Upgrade Series Webinar were tailored the consent of all parties involved in the technology. The use
to the needs and issues that were of concern to both the of blockchain technology in Indonesia included the initiation
product owner, policy-making Work Unit, and SKMR. of Central Bank Digital Currency (CBDC) by Bank Indonesia,
namely the Rupiah currency in digital form and the People’s
Top Emerging Risk Carbon Xchange platform. If the bank’s governance was
not ready such as segregation of duties, role-based access
The Bank was faced with various risks that were expected to affect methods in managing blockchain operational security, then
the business going forward. Based on the results of the study, cyber risks might attack the bank. In anticipation of this, BRI
there were 5 (five) categories of risks that would be faced by BRI was currently in the stage of preparing internal governance
in the long term or in the next 5 (five) years, namely related to in preparation for the implementation of CBDC and carbon
Geopolitics, Economics, Social, Environment and Technology financing regulations for integration with banking products
which were described as follows: and services including redundant systems as verifiers and
1. Responsible AI (Artificial Intelligence), Blockchain authentication on the blockchain to avoid single points of
Governance, Cloud Concentration Risk: Technology-related failure so that transactions running on the blockchain did not
risks. experience disruption.
2. Macroeconomic Uncertainty and Global Geopolitical Risks:
Geopolitical and Economic related risks.
3. Changes in Customer Preferences: Social-related risks.
4. Environmental Risk: risks related to the environment.
5. Political Risk: risks related to the Economy.
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Governance
3. Cloud Concentration Risk 5. Changes in Customer Preferences
The use of cloud computing through cloud service providers The conflict between Israel and Palestine has caused the
is a more modern solution to provide convenience during boycott, divestment, and sanctions (BDS) movement to
configuration and deployment compared to physical on- increase. The preferences and consumption behavior of the
premise servers. Currently, it has been used in applications Indonesian people changed, which affected the purchasing
including Brismartbilling, Delima, Stroberi. If there were power of products included in the BDS list. People began to
already many applications running on a platform, dependence look for alternative products and shifted their consumption to
on a particular cloud service provider would arise. In addition, local products. This could affect BRI’s portfolio of customers
if a security gap was found that had not been fixed in the affiliated with the BDS list. As mitigation, BRI conducted
cloud provider that was being used, a security risk arose due monitoring of debtors affiliated with the BDS list.
to the difficulty of migrating to another cloud provider. So 6. Climate Change Risks
that a need for an agreement at the beginning of cooperation Climate change posed a threat to the entire population
with a cloud provider to ensure ease of migration between of Indonesia. Increased intensity and frequency of severe
cloud providers as a means of Business Continuity Plan for weather events, such as El Nino, floods, and forest fires
the Bank. had the potential for property damage and operational
4. Macroeconomic Uncertainty and Global Geopolitical Risks disruption. Such extreme climate change resulted in losses
Macroeconomic uncertainty and geopolitical risks were the experienced by BRI debtors in the disaster area materially and
causes of changes in the direction of the global economy immaterially, thus affecting the quality of loans provided. As
which could also affect the domestic economy. During 2023 an anticipatory measure, BRI has conducted periodic studies
several trigger events affected the macroeconomy, namely and evaluations of disaster-prone areas with consideration of
US policy in reducing inflation by raising benchmark interest external data and information from work units in the area.
rates, the US and European banking crisis, the Russia vs Based on these studies, BRI added reserves to debtor loans
Ukraine conflict, the Israel vs Palestine conflict, and the located in disaster-prone areas to cover potential unexpected
stagnant economic growth of developed countries in 2023. losses arising from climate change.
BRI which had broad exposure both domestically and 7. Political Risk
internationally might be affected directly or indirectly. 2024 is a general election year, so changes in government
have the potential to increase uncertainty about the
Global macroeconomic uncertainty affected domestic continuity of provisions of the central government, local
economic conditions, such as declining exports, stagnant governments, and financial sector regulators. This will
economic growth, rising inflation, capital outflows, declining increase uncertainty among businesses and investors. This
Government Securities prices, Rupiah depreciation, and uncertainty can hamper investment decision-making and
declining JCI and impacted changes in fiscal and monetary consumer spending due to waiting to see how policies will
policies taken by the government and Bank Indonesia such develop where businesses and investors need the certainty
as raising the benchmark interest rate (BI7DRR). of provisions and regulations in the business being run. This
wait-and-see attitude always exists when entering a political
As a mitigation to reduce sensitivity and minimize risk to year such as 2024 so it affects the growth of lending and third-
global macroeconomic volatility, BRI took strategic steps party funds for BRI. In addition, BRI also optimizes liquidity
by reducing sensitivity to financial instruments exposed management as a mitigation against market volatility that
to interest rate and exchange rate risk, such as managing occurs during the government transition period and is
interest rate risk in the banking book, maturity gap, managing selective in lending, especially to highly politically exposed
depositor and debtor concentration, managing net foreign person/entity.
exchange position, and managing trading and investment
assets following market conditions. In terms of governance,
BRI regularly conducted portfolio assessments through stress
testing (solvency, financing, market & liquidity), monitoring
risk appetite statements, contingency funding plans and
updating recovery plans.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 723
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Risk Assessment
Risk management was carried out in all bank activities by referring to the provisions of management standards set by the regulator. The
process of implementing risk management which included identification, measurement, monitoring, and risk control was carried out
continuously by the three lines of models, namely all risk-taking units as the first line, compliance, and risk management work units as
the second line and internal audit units as the third line. The results of the risk profile assessment in the fourth quarter of 2023, BRI’s risk
profile rating was at the Low to Moderate level. In addition to individual risk assessment, BRI as a Financial Conglomerate also conducted
integrated risk assessment. The results of the integrated risk profile assessment in the secound semester of 2023, BRI’s integrated
risk profile rating was at the Low to Moderate level. The self-assessment results showed that BRI was able to maintain the level of risk
management along with the development of business and bank competition in Indonesia.
Self-Assessment
Individual and Consolidated Risk Profile
BRI Risk Profile for Quarter IV - 2023 was prepared based on data from December 2023. On a composite basis, BRI’s Risk Profile for the
Quarter IV of 2023 received a rating of Low to Moderate. Of the 8 (eight) risks carried out self-assessment, those that got a Low to
Moderate risk rating include: Credit, Market Strategy and Compliance. As for those who got a Low rating, namely Legal, and Reputation
Risk and those who got a Moderate rating, namely Liquidity and Operational Risk.
Four Quarter 2023
No Risk Type
Level Quality of Risk
Inherent Risk Level Risk Level
Management Implementation
1 Loans Low to Moderate Satisfactory Low to Moderate
2 Market Low to Moderate Satisfactory Low to Moderate
3 Liquidity Moderate Satisfactory Low to Moderate
4 Operational Moderate Fair Moderate
5 Law Low Satisfactory Low
6 Strategic Low to Moderate Satisfactory Low to Moderate
7 Compliance Low to Moderate Satisfactory Low to Moderate
8 Reputation Low Satisfactory Low
Satisfactory Low to Moderate
Composite Predicate Low to Moderate
(Rating 2) (Rating 2)
PT Bank Rakyat Indonesia (Persero) Tbk.
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Integrated Risk Profile
BRI’s Integrated Risk Profile for Semester II-2023 was prepared based on data for December 2023. Compositely, BRI’s Integrated Risk
Profile for Semester II 2023 received a Low to Moderate rating. Of the 10 (ten) risks carried out by the self-assessment, those that
received a risk rating of Low to Moderate include: Credit, Market, Liquidity, Strategic, Compliance, Intra-group Transaction and Insurance
risks. Those who get a Moderate risk rating are Operational Risk while the Low rating is Legal and Reputation Risk.
Secound Semester 2023
No Risk Type
Level Quality of Risk Management
Inherent Risk Level Risiko Risk Level
Implementation
1 Loans Low to Moderate Satisfactory Low to Moderate
2 Market Low to Moderate Satisfactory Low to Moderate
3 Liquidity Moderate Satisfactory Low to Moderate
4 Operational Moderate Fair Moderate
5 Law Low Satisfactory Low
6 Strategic Low to Moderate Satisfactory Low to Moderate
7 Compliance Low to Moderate Satisfactory Low to Moderate
8 Reputation Low Satisfactory Low
9 Intra-group Transactions Low to Moderate Satisfactory Low to moderate
10 Insurance Moderate Satisfactory Low to Moderate
Low to Moderate
Composite Predicate Low to Moderate Satisfactory
(Peringkat 2)
PT Bank Rakyat Indonesia (Persero) Tbk.
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Evaluation of The Effectiveness of the Risk Management System
Risk Management Maturity Level
Risk Strategy
5
Risk Technology
Risk Appetite
Tools
4.00
4
4.00 4.00
3
2
1
Risk Culture Risk Profile
4.00 3.90
4.03
4.00 4.14
Risk Modelling & Risk
Analysis Governance
Structure
4.00 4.25
Monitoring
Risk Policies
& Reporting
Initial - 1 Repeatable - 2 Definined - 3 Managed - 4 Optimized - 5
Current state Desired state
Since the establishment of the Risk Management Directorate in 2017, periodically testing the effectiveness of the risk management
system through risk management reviews was conducted by a separate unit with the Risk Management Work Unit and external parties
to maintain objectivity and independence of the assessment of the effectiveness of the risk management system. The results of the
evaluation of the BRI Risk Management maturity level assessment in 2023 on a scale of 1-5 were a score of 4.03, which was a criterion
that had fulfilled the applicable regulatory provisions related to risk management activitieshas become part of the risk management
process, culture, structure.
Risk Management Strategy for 2024
The risk management strategy would focus on 5 (five) aspects, namely financing quality improvement, data awareness, operational
excellence, risk-aware culture, and implementation of new regulations in the market risk area. Improvement in these 5 (five) aspects
would be pursued through the following strategic steps:
PT Bank Rakyat Indonesia (Persero) Tbk.
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1. Credit risk management through the use of credit risk 4. A risk-aware culture enhancement program, aimed at
rating and credit risk scoring, monitoring portfolio risk improving risk-based mindset, consistent risk-aware behavior,
analysis, stress test and review of loan portfolio guideline collaboration with clear accountability, good governance
model, analysis and review of debtor’s financial condition, practices, and effective communication strategies.
monitoring of restructured customers, selective unflagging 5. Talent development programs (training, certification,
strategy, provisioning of CKPN costs, and development of e-learning, module development and others), as well as
non-performing loan management tools. through the use of technology.
2. The Internal Control over Financial Reporting mapping 6. Data quality awareness program, including the importance of
and assessment project continued to be scoped beyond good quality data as the basis for analysis to eliminate bias
Micro and Small businesses, to support the integrity and and accelerate the decision-making process (models and
reliability of the financial reporting process and improve the policies).
effectiveness of internal controls in business processes that 7. Utilization of artificial intelligence and strengthening
affect financial reporting. digital risk capabilities through end-to-end review and
3. Implementation of market risk expense calculation using implementation of IT governance and IT Security.
the Standardized Approach method for a more risk-sensitive 8. Improved risk assessment governance for new products and
measurement, strengthening bank capital and complying activities to build superior operational services.
with Financial Services Authority and Basel III regulatory
changes.
Statement of the Board of Directors and/or Board of Commissioners or Audit Committee on
the Adequacy of the Risk Management System
Based on the review and discussion with the Management, Risk Management Monitoring Committee, Audit Committee, Independent Auditor,
Internal Auditor, and related divisions, the Board of Directors and Board of Commissioners assessed that the Company’s risk management
was adequate in identifying risks so that the Company could identify and manage these risks.
Compliance Function
SUMMARY OF COMPLIANCE DIRECTORATE PERFORMANCE
The Compliance Directorate has a Compliance Work Unit that Key Performance Indicator Compliance Directorate
is accountable for executing the Compliance Function in the To support BRI’s aspirations for 2023, the Compliance
Company as per OJK regulations Number 46/POJK.03/2017 Directorate has established Key Performance Indicators (KPIs)
dated July 12, 2017. The regulations specify that the with the following achievements:
Compliance Function of Commercial Banks should include, at 1. Self Assessment Good Corporate Governance composite
minimum: rating 2 (good).
1. Realize the implementation of a Compliance Culture; 2. Achievement of a Legal Risk Profile score at Low rank.
2. Manage Compliance Risk; 3. Assessment of the 2022 Corporate Governance Perception
3. Ensuring policies, provisions, systems, and procedures are Index (CGPI) in the “Most Trusted Company” category
by applicable regulatory requirements; with a score of 95.21.
4. Ensuring BRI comply with commitments made to 4. Integrated Governance Self Assessment Assessment
regulators. composite rating 2 (good).
5. Assessment from the ESG Rating Agency, namely MSCI
The Compliance Directorate is responsible for ensuring that with the predicate “A”, and from the S&P Global CSA
the Company follows all relevant regulatory provisions. This (Corporate Sustainability Assessment) rating agency with
includes providing legal advice, managing and harmonizing an ESG score of 63 and a percentile rank of 92nd.
Company policies and procedures, handling legal cases, and 6. Join the United Nations Global Compact (UNGC) on March
implementing Environmental, Social, and Governance aspects 12 2023, as a form of BRI’s commitment to sustainable
in the Company’s operational and business activities. business and operational activities.
PT Bank Rakyat Indonesia (Persero) Tbk.
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7. Achievement of a Compliance Risk Profile score of low to With national, regional and global dynamics as well as the
moderate. increasing complexity of financial products, activities and
8. Legal cases that In Kracht has won have reached 98.92%. services including marketing (multichannel marketing)
9. The number of audit findings due to misunderstanding and information technology, this has resulted in an
of Policies and Procedures decreased by 10% from the increase in the risks of AML, CFT and WMA Proliferation
previous year. faced by the Company. In response to these conditions
and in accordance with applicable laws and regulations,
Compliance Directorate Work Program the Company implemented the AML, CFT and WMA
In addition, to support the achievement of the KPIs above, the Proliferation programs adequately.
Compliance Directorate has several work programs, namely as
follows: Some improvement initiatives that have been carried out
1. Standardization of Compliance Aspect Process include:
BRI standardizes processes related to managing 1) Refinement of AML & CFT Risk Assessment with a risk-
compliance and governance aspects through ISO based approach (RBA)
9001:2015 certification concerning Quality Management 2) Refinement of the AML CFT Program Implementation
Standards and ISO 37301:2021 concerning Compliance Policy to conform to Financial Services Authority
Management Systems in the Compliance Division, as well Regulation Number 8 of 2023 concerning
as ISO 37001:2016 certification concerning Anti-Bribery Implementation of Anti-Money Laundering (AML),
Management Systems for the scope of Goods Procurement Counter Financing Terrorism (CFT) and Prevention
and Services at BRI Head Office. of Funding for the Proliferation of Mass Destruction
2. Increased Awareness (AML Proliferation) Programs in Financial Services
The Compliance Directorate increases employee Institutions.
awareness of the implementation of compliance culture, 3) Optimizing the implementation of the AML CFT
AML CFT programs, legal knowledge, as well as policies program in Regional Offices and Branch Offices by
and procedures, including through: increasing the role of Regional Risk Management &
1) Harmonization, preparation and/or review of internal Compliance and Branch Risk & Compliance.
regulations including provisions related to the areas of 7. Review of Governance Policies and Procedures to
compliance, governance, ESG and law. strengthen governance implementation which includes:
2) Update BRI workers’ knowledge with external sources 1) Hierarchy of Policies and Procedures;
who are experts in their fields, through workshops, 2) Framework for the formation and management of
garden discussions, and so on. Policies and Procedures;
3) Dissemination of communication materials in order to 3) Authority in managing Policies and Procedures; And
increase employee understanding both through digital 4) Guidance on the synergy of governance of BRI Group
and physical media. Policies and Procedures.
3. Updating and improving BRI’s Governance Structure which 8. Harmonization of Policies and Procedures through
includes the General Corporate Governance Policy and the unification, codification, simplification, or other forms in
General Policy on Integrated Governance of the Corporate order to overcome overlapping and/or conflicts of interest/
Financial Conglomerate. authority in Policies and Procedures.
4. Implementation of measurements of the maturity/ 9. Policy & Procedure Excellence to ensure that the
maturity level of Governance and Compliance individually Company’s Policies and Procedures are adequate so as
and in an integrated manner. to minimize potential risks in the future and increase the
5. Synergy of Governance of BRI Group Policies and effectiveness and efficiency of business processes.
Procedures, which is a strategic step to ensure the harmony 10. Continuous enhancement of the Policy and Procedure
and adequacy of Policies and Procedures in the BRI Group. management platform (BRIPEDIA) to encourage worker
6. Strengthening Anti-Money Laundering (AML) Programs, literacy and accessibility to Policies and Procedures.
Counter Financing of Terrorism (CFT), and Prevention 11. Provision of Legal Services
of Funding for the Proliferation of Weapons of Mass In order to provide legal services, the Compliance
Destruction (WMA Proliferation) Directorate through the Legal Division does the following:
PT Bank Rakyat Indonesia (Persero) Tbk.
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Corporate
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1) Review of legislation and/or internal/external ii. Publish Human Rights (HAM) policies
conditions that have legal implications for BRI, iii. Carrying out the Social and Environmental
including improving strategies for handling legal Responsibility (TJSL) program.
issues both inside and outside judicial institutions and 3) Joining the United Nations Global Compact (UNGC),
resolving other disputes. shows BRI’s commitment to sustainability and
2) Handling legal problems both inside and outside the contribution to achieving Sustainable Development
judiciary and other institutions (litigation). Goals (SDGs).
3) Providing legal advice in the form of legal 4) The three forms of implementing ESG initiatives
consultations, legal opinions, and legal information as above are supported by the pillars of culture &
well as legal services to the Board of Commissioners, communication, through the form of internalizing
Directors and Employees as well as all BRI Work Units. the Sustainability Culture Program (SCP), publishing a
4) Assistance in implementing BRI Corporate Projects. Sustainability Report, Task-Force Report on Climate-
5) Legal coaching/counseling/teaching to BRI Work Related Financial Disclosures (TCFD), preparing a
Units. Sustainable Financial Action Plan 2024-2028, as well
12. Implementing Environmental, Social and Governance as regular policy reviews.
(ESG) principles into BRI’s operational and business
activities, including: 13. Business process Reengineering
1) Implementing environmental initiatives through: Simplifying business processes to support business
i. Integrating climate-related risks into BRI risk efficiency and development through system development,
management through the Climate RI pilot including:
projectsk Stress Testing (CRST). 1) Integrated AML CFT Screening (Watchlist Screening
ii. Carrying out emissions management in on Account Opening & Transaction Platform).
operational activities through green network 2) AI for Monitoring Transaction System through Graph
initiatives, including the use of electric vehicles as Technology.
official vehicles, providing SPKLU (public electric 3) RBA Bankwide.
vehicle charging stations) within the BRI Head 4) RBA Customer.
Office, and installing solar panels in BRI work 5) AML CFT System (Menu STR, CTR, IFTI Reporting).
units. 6) Sipesat Reporting Tools.
iii. Implementing a decarbonization strategy through 7) Digitalizing business processes and digitizing the
green banking Legal Division’s database to support the efficiency
iv. Committed to the Science Based Target Initiatives and effectiveness of the Legal Division’s tasks and
(SBTi) to set a Net Zero Emission target in 2050. performance, through the development of the
2) Carrying out social initiatives through: DELEGATION Application (Integrated Legal Data and
i. Demonstrating commitment to increasing Information).
Financial Inclusion and Financial Literacy 8) BRIPEDIA Mobile so that workers can access Policies
and Procedures anytime and anywhere to
PT Bank Rakyat Indonesia (Persero) Tbk.
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BRI was committed to always improving the implementation compliance function in BRI units carried out by the BRI Unit Risk
of compliance functions both at the corporate level and Management & Compliance, and the compliance function of the
Operational Work Units. Guided by the Financial Services Overseas Branch Office which was under the coordination of the
Authority Regulation No.46/POJK.03/2017 dated July 12, 2017 Compliance Division of the Head Office. The compliance line was
concerning the Compliance Function of Commercial Banks. independent and separate from business, operational and other
BRI had a Compliance Work Unit consisting of the Compliance supporting functions in BRI’s business activities. BRI had policies
Director, Compliance Division of the Head Office as well as and standard compliance procedures that described the duties
the compliance function in the BRI Regional Office which was and responsibilities of the Compliance Working Unit in carrying
under the Regional Risk Management & Compliance Team, the out the compliance function in accordance with regulatory
requirements and the latest best practices.
Organizational Structure of Compliance Work Unit
Organizational Structure of the Compliance Work Unit
Compliance Work Unit Compliance Work Unit
Headquarters Compliance Director Work unit
Compliance Division
Division Head
AML Department Governance Department Compliance Department
Regional Risk
Management
Department Head Department Head Department Head Department
Analysis & Corporate Regional Risk
Policy & Strategy IT Support Integrated Corporate Compliance Compliance Compliance Officer
Reporting Compliance Management and
AML CFT Compliance Governance Governance Culture Advisory Overseas Branch
AML CFT Assurance and Compliance
Compliance
Project
Development
Function
Branch Risk
Compliance &
Team
Duties and Responsibilities of Compliance
Director
3. Establish compliance systems and procedures used for BRI’s
In accordance with the results of the decision of the Annual system of internal rules and guidelines.
General Meeting of Shareholders on March 13 2023, A. Solichin 4. Ensure that all policies, provisions, systems, and procedures,
Lutfiyanto was appointed as Compliance Director with a maximum as well as business activities carried out by BRI are in
term of office of 5 (five) years from appointment. accordance with the provisions of the Financial Services
Authority and the provisions of laws and regulations.
The duties and responsibilities of the Compliance Director of 5. Minimize BRI Compliance Risk.
BRI in order to carry out the Compliance Function refer to the 6. Take precautions so that policies and / or decisions taken
Financial Services Authority Regulation No. 46/POJK.03/2017 by the BRI Directors or BRI as an entity do not deviate from
dated July 12, 2017 concerning Implementation of the the provisions of the regulator and / or the authorized
Compliance Function of Commercial Banks and Circular Letter supervisory authority and the provisions of the applicable
of the Board of Directors of BRI Number SE.56-DIR/KEP/10/2022 laws and regulations.
dated October 31, 2022 concerning Implementation of the 7. Report the implementation of duties and responsibilities
Compliance Function, including: to the President Director with a copy to the Board of
1. Formulate strategies to encourage the creation of a Commissioners at least quarterly.
Compliance Culture. 8. Perform other duties related to the Compliance Function in
2. Propose compliance policies or compliance principles to be accordance with laws and regulations.
established by the BRI Board of Directors.
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Corporate
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Independence of Compliance Director
The independence of the Compliance Director must meet the independence requirements with reference to OJK Regulation No. 46/
POJK.03/2017 dated July 12, 2017 as follows:
1. No concurrent positions and affiliate relationships.
2. Has no financial, management, share ownership, and/or family relationship with members of the Board of Commissioners, Board of
Directors, and controlling shareholders.
3. The Compliance Director does not supervise functions:
a. Business and operations.
b. Risk management that makes decisions for the Bank’s business activities. c. Treasury.
d. Finance and Accounting.
e. Logistics and procurement of goods and services.
f. Technology and information.
g. Internal audit.
Compliance Work Unit
The Compliance Working Unit was independent and separate from business, operational and other supporting functions in BRI’s
business activities. Compliance ranks must be free from influence or pressure from other work units, free from conflicts of interest, act
professionally and objectively.
Profile of the Head of the Compliance Work Unit
EDUCATIONAL BACKGROUND
• Bachelor of Law Diponegoro University (1995)
• Master of Laws (LLM) Melbourne University - Australia (2004)
WORK EXPERIENCE
• Head of Financing Documentation & Administration Section, BRI Financing
Administration Division (2013 - 2017)
• Group Head Legal Advice, Legal Division BRI (2017 - 2018)
• Vice President Legal Assessment & Advice, Legal Division BRI (2019 - 2021)
• Division Head, Compliance Division BRI (2021 - present)
LEGAL BASIS FOR APPOINTMENT
Decree of the Board of Directors of PT Bank Rakyat Indonesia (Persero) Tbk. No. R.268-DIR/
Kris Hananto HCB/05/2021 dated May 7, 2021.
Compliance Division Head
CERTIFICATION
• Level 1 & Level 2 Risk Management Certification
Indonesian citizen, born in Surakarta in 1972. • Level 1 Compliance Certification
Age 51 years as of December 2023. Domiciled in • Banking Compliance Level Manager
Cibubur, Bogor. • Governance Risk Management Compliance Professional (GRCP)
• Qualified Risk Governance Professional (QRGP)
PELATIHAN SELAMA 2023
• Oxford Bank Governance Programme – Oxford Said Business School, UK
• The Role of Governance Risk & Compliance (GRC) in Supporting Financial Sector
Performance – Otoritas Jasa Keuangan
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Duties and Responsibilities of the 8. Carry out the function of the BRI Gratification Control Unit
Compliance Work Unit (UPG).
9. Conduct Monitoring and evaluation related to the
The duties and responsibilities of the BRI Compliance Working implementation of compliance functions carried out by the
Unit included: Regional Office, Overseas Work Unit, and BRI’s subsidiaries
1. Develop, implement, and evaluate strategies and policies/ and Custodial Services business.
provisions in the field of compliance, including Compliance
Testing, Impact Analysis, Good Corporate Governance Compliance Workforce Competency
(GCG), and Anti-Money Laundering and Terrorism Financing Development
Prevention (APU PPT) Programs.
2. Develop, implement, and evaluate GCG, Compliance Culture, To improve the quality of the Compliance Working Unit’s
Anti-Bribery Management System (SMAP), Gratification performance, the Company facilitated and encouraged
Control Program, and AML/CFT programs. Compliance Work Unit employees to participate in Compliance
3. Analyze suspicious financial transactions, monitoring and Certification and other professional certifications. The
evaluating the implementation of AML/CFT Program bank Compliance Working Unit consisted of 60 (sixty) employees
wide. consisting of 37 (thirty seven) organic employees and 23 (twenty
4. Conduct Compliance Test activities based on the Bank’s three) inorganic employees. For organic workers, the Compliance
prudential principles, applicable external and internal Work Unit facilitated and encouraged workers to take part in
policies against policy plans and/or decisions of the Board of Compliance Certification and other professional certifications.
Directors and/or SEVP and monitor their follow-up. The supporting data for the competency development of the
5. Fulfill BRI’s commitments to regulators and/or competent compliance work unit were as follows
supervisory authorities.
6. Analyze the impact of regulatory policies and/or other
Certification Type Number of People
supervisory authorities that have an impact on BRI’s
operations and business. The results of the impact analysis Compliance Certification 33
become the basis for BRI to update the affected BRI internal
Risk Management Certification 17
policies.
7. Conduct periodic and/or incidental reporting to regulators Other Professional Certifications 53
and/or authorized supervisory authorities related to
compliance.
Implementation of the Compliance Function Work Program
1. Compliance Culture Strengthening Program.
In order to realize the strengthening of compliance culture at all levels of the organization and business activities of the Bank as
stipulated in the Financial Services Authority Regulation Number 46 /POJK.03/2017 Dated July 12, 2017 concerning Implementation
of Compliance Function of Commercial Banks, BRI always carried out continuous efforts as well as improvements in realizing the
strengthening of compliance culture as outlined in the BRI Compliance Culture Strengthening Program. The BRI Compliance Culture
Strengthening Program was prepared based on the BRI Compliance Maturity Assessment Results (Bankwide) and BRI Regional
Compliance Culture Assessment Results (Regional Office, Branch Office, and BRI Unit). Some of the compliance culture strengthening
programs that have been implemented included:
a. Updating the Compliance Culture Policy in accordance with Book 3 on Compliance Culture in BRI Directors Circular Letter
Number: SE.04-DIR/CTR/01/2023 Dated January 31, 2023.
b. Preparation and continuous updating of the database of reporting obligations to regulators to support the Compliance Reminder
Application which is used to provide notifications or reminders to relevant Divisions regarding reports that must be reported to
regulators through digital office facilities (digital correspondence applications).
c. Development of Compliance Reminder Application (BRI Compliance Reminder) through WhatsApp Application to Workers / PIC
reports in each Division.
d. Implementation of socialization, workshops and webinars in order to support the strengthening of compliance culture to workers
in all BRI Work Units.
e. Increased employee awareness through dissemination of compliance culture communication materials in the form of BRISTARS
Landing Page, posters and/or banners in all BRI Work Units, preparation of Compliance Awareness of Regulatory Sanction (CARS),
Self Learning of Compliance Culture.
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2. Compliance Quality Improvement through Compliance Reminder Implementation
3P
COMPLIANCE
REMINDER
MANAGEMENT REMINDER MONITORING
Fines for late reporting to regulators had a financial and 3. Compliance with laws and regulations
reputational impact on BRI. For this reason, efforts were a. External Policy Impact Analysis
needed to avoid delays by building an effective reminder This was a series of activities carried out by the
system. Therefore, the Compliance Division has increased Compliance Unit to determine the impact of the
the capability of the Compliance Reminder system which latest laws and regulations on BRI’s operations. The
includes 3 aspects, namely: Compliance Division has conducted an Impact Analysis
a. Management: Improvements to the user interface for of 28 laws and regulations throughout 2023.
data input and setting reminder parameters such as b. Implementation of Prudential Testing
period and time made it easier for Compliance Division In order to prevent deviations from prudential provisions
workers to manage data on reporting obligations to both in the lending and non-lending fields, the
regulators. Another feature added was the system’s Compliance Director of BRI has carried out the Prudential
capability to sort, filter, and categorize data. Principle Testing Process on Policy Plans, Decisions and
b. Monitoring: There was a Monitoring dashboard that Agreements with third parties determined by the Board
increases the ease of monitoring the fulfillment of of Directors. During the year 2023 Compliance Division
reporting obligations to regulators. Monitoring progress has tested the prudential principles of 284 testing
can be done in real time on an obligation based on documents, with details as follows:
feedback from PIC. To increase transparency, the
Monitoring dashboard could also be accessed by the PIC Loan Decision Authorized by the Board of Directors 159
so that the PIC can find out what the obligations were
Cooperation Agreement 36
and the status of progress.
c. Reminder: Increase the effectiveness of the reminder Policy Plan 86
function to the reporting PIC, the system automatically
Corporate Action 1
reminded the PIC based on the time line (period, hour
and repetition) set so that the PIC would not forget and Management Decision 2
had enough time to fulfill. The system could reach more
personally to the PIC because it has been integrated with c. Compliance Aspect Responses
WA Business so that the system could send reminder The Compliance Division submitted a compliance
messages via WhatsApp to the PIC number. In addition, aspect response/opinion to the relevant work unit
the system also had the capability to read replies to that submitted a request to the Compliance Division.
WhatsApp messages sent by PIC, making it easier for Compliance aspect responses can be given in the event
PIC to provide feedback in the form of progress updates of a policy plan/decision of the Board of Directors, a
and confirmation of reporting fulfillment through the plan to change the operational mechanism, a plan to
WhatsApp application. issue new products and/or activities and other matters
that require an opinion from the compliance working
unit. During 2023 Compliance Division has submitted
362 compliance aspect responses/opinions with the
following details:
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 733
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- Responses on compliance aspects of policy plans, 4. Increased Compliance Awareness
decision-making plans and other activities/activities a. Compliance and Regulatory Awereness
requested by BRI work units totalled 115 responses. In order to support the implementation of a good
- Responses to the compliance aspect of BRI product compliance function based on POJK No. 46 / POJK.03
development totalled 102 responses / 2017 concerning Implementation of Compliance
- Responses on the aspect of compliance with BRI and Functions of Commercial Banks and its amendments
other cooperation plans totalled 124 responses. and support BRI’s corporate strategy, namely “The Most
- Responses on the compliance aspect of Corporate Valuable Banking Group in Southeast Asia and Champion
Action totalled 21 responses. of Financial Inclusion”, the Compliance Division has a
d. New Product and/or Activity Reporting strategy that carries the theme Compliance Culture and
Based on the Financial Services Authority Regulation GCG Through Digital Transformation. The purpose of the
Number 13/POJK0.3/2021 of 2021 concerning the strategy theme, among others, was to strengthen the
Implementation of Commercial Bank Products, Banks awareness of BRILian people of external regulations that
were required to report on new products or activities have an important impact on BRI so as to ensure that the
that would be marketed to consumers. Reporting the policies, provisions, systems and procedures, as well as
PAB issuance plan to the regulator (dhi. Financial business activities carried out by BRI were in accordance
Services Authority and Bank Indonesia) in order to with applicable laws and regulations. In connection with
obtain regulatory approval coordinated through the this, the Compliance Division published the “Compliance &
Compliance Division. Throughout 2023 BRI has obtained Regulatory Awareness (CARE)” Newsletter every quarter.
16 approvals for the development of new bank products
and has reported product realization of 20 new bank
products to the Regulator.
PT Bank Rakyat Indonesia (Persero) Tbk.
734 Annual Report 2023
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Corporate
Governance
b. Compliance Awareness of Regulatory Sanction c. ComPlayGames
In order to increase employee awareness to prevent the ComPlayGames was one of the compliance culture
potential imposition of administrative sanctions from strengthening programs to increase awareness of all
regulators, and as part of efforts to strengthen BRI’s BRILiaN People to always comply with regulations.
Compliance Culture, the Compliance Division initiated ComPlayGames consisted of several questions related
communication materials with the title Compliance to the compliance function packaged into an interesting
Awareness of Regulatory Sanction. game. ComPlayGames could be followed by all BRILiaN
People using their respective cellphones by first scanning
the barecode attached to the “Compliance is Principle”
poster installed in all BRI Work Units.
d. Aspiration Assistance Joint Discussion Compliance to be followed up by the Board of Directors or related
Aspiration Assistance Discussion with Compliance was a Work Units optimally.
program held in order to support the achievement of Key b. Digitalization of Internal Policy Compliance Test
Performance Indicator (KPI) for compliance function in As mandated in POJK No. 46/POJK.03/2017 dated July
working units through Risk Management and Compliance 12, 2017, to oversee policies issued by the Board of
(RMC), Branch Risk and Compliance (BRC) and Unit Risk Directors so as not to conflict with regulatory provisions,
and Compliance (URC). the Compliance Working Unit initiated an application to
facilitate the internal policy compliance test process.
5. Digitalization of Compliance Processes c. Digitization of Resume Process and External Policy
To support BRI’s go-green program, the Compliance Work Impact Analysis
Unit converted several activity processes to digitalization To support Bank BRI’s go-green program, the
with the aim of minimizing the use of paper, including the compliance work unit converted the process of resume
following: and impact analysis activities to digitalization with the
a. Board of Commissioners Dashboard aim of minimizing the use of paper in resume and impact
As a form of active supervision of the Board of analysis activities of external policies.
Commissioners in overseeing the Bank’s activities, the 6. Implementation of ISO 37301:2021 Compliance
Board of Commissioners provided recommendations to Management System
the Board of Directors and Bank Management to always As BRI’s commitment to comply with laws and regulations,
make effective and efficient improvements. With this in 2022 the Compliance Working Unit has followed the ISO
dashboard, the Compliance Division could monitor each 37301: 2021 certification and has passed the certification.
recommendation given by the Board of Commissioners
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 735
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7. Implementation of ISO 9001:2015 Quality Management means of Money Laundering, Financing Terrorism
System and Financing the Proliferation of Weapons of Mass
To improve the quality of processes in the Compliance Destruction.
Working Unit in 2022 the Compliance Work Unit has carried b. AI for Monitoring Transaction System through Graph
out the ISO 90001: 2015 Quality Management System Technology
Surveillance Audit and successfully maintained the ISO 9001: Customer transaction monitoring system and Walk in
2015 certificate. Customer utilizing Artificial Intelligence utilizing Graph
8. Strengthening Integrated Governance Database technology.
BRI improved the framework for the implementation of c. RBA Bankwide
Integrated Governance in the BRI financial conglomeration Risk assessment system for ML, TPPT and PPSPM at Bank
which includes Integrated Compliance, Integrated Risk BRI using data modeling based on historical & present
Management, Integrated Internal Audit and Performance data.
Management. d. RBA Customer
9. Strengthening Anti-Money Laundering (AML) and Customer Risk assessment system for the occurrence of
Combating the Financing of Terrorism (CFT) ML, TPPT and PPSPM at the time of account opening and
Program In order to anticipate the increasing complexity on-going Monitoring
of products, financial services and marketing patterns e. AML CFT System (STR Menu, CTR, IFTI Reporting)
(multichannel marketing) and banking technology, Bank Customer transaction anomaly monitoring system and
BRI continued to make continuous improvements to the reporting tools for AML/CFT mandatory reports (LTKL
implementation of the AML CFT program both internally and and LTKT)
group wide. Some of the initiatives to improve BRI’s AML CFT 10. BRI Compliance Maturity Assessment (Bankwide) and
system that have been carried out including: Regional Compliance Culture Assessment.
a. Integrated AML CFT Screening (Watchlist Screening on In order to measure the level of maturity in the
Account Opening & Transaction Platform) implementation of the compliance function in order to realize
Integrated AML CFT Screening was a service/API that the implementation of Compliance Culture at all levels of the
serves to conduct a screening process based on the organization and business activities, BRI has conducted a BRI
Watchlist Database to customers, prospective customers Compliance Maturity Assessment (Bankwide) and Regional
and WICs in mitigating the risk of BRI being used as a Compliance Culture Assessment, with the following results:
BRI Compliance Maturity Assessment
Tone at the Top
Enforcement
& Discipline
4.10 4.10 Responsibility
Supervision
3.50 4.50 4.00 4.00
Training and
Auditing
Education
3.56 4.44 3.68 4.68
Maturitas
Kepatuhan BRI
2021 : 3.69 of 5.00
2022 : 3.98 of 5.00
3.59 3.59 3.83 3.86
Policies and
Monitoring
Procedures (P&P)
2021 3.45 3.55 3.62 3.62
Risk Lines of
2022 Assessment 3.50 3.50 Communication
Response and
Prevention
Compliance Rating
Rank 1 Rank 2 Rank 3 Rank 4 Rank 5
Maturity
Information Forming Developing Standardized Established Optimized
PT Bank Rakyat Indonesia (Persero) Tbk.
736 Annual Report 2023
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Corporate
Governance
Evaluation of the Effectiveness of the Energy Regulatory Agency Number 4 of 2017, Number 1 of
Compliance Function 2017, Number 9 of 2017, Number 5 of 2017 Regarding the
Inclusion of the Identity of Persons and Corporations in the
Assessment of the adequacy of the implementation of the List of Funding for the Proliferation of Weapons of Mass
Compliance Function in BRI was carried out by the Board of Destruction and Immediate Blocking of Funds Owned by
Directors periodically through the Compliance Function Report Persons or Corporations Listed in the List of Funding for the
which was also submitted semi-annually to the Financial Proliferation of Weapons of Mass Destruction.
Services Authority. The summary of implementation contained 4. Financial Services Authority Regulation No. 8 of 2023
in the Compliance Function Report contained comprehensive dated June 14, 2023 on the Implementation of AntiMoney
information, including Strengthening Compliance Culture, Laundering Program, Prevention of Financing of Terrorism,
Compliance Risk Management, Prevention of Deviations from and Prevention of Financing of Proliferation of Weapons of
Prudential Provisions on Internal Policies, Monitoring the Mass Destruction in the Financial Services Sector.
Implementation of Prudential Provisions on External Policies, 5. Circular Letter of the Financial Services Authority Number 32/
Monitoring External Regulations / Provisions, Monitoring the SEJK.03/2017 dated June 22, 2017 on the Implementation
Bank’s Compliance with External Commitments, Implementation of Anti-Money Laundering and Countering the Financing of
of AML and CFT Programs and others. Terrorism Programs in the Banking Sector.
6. Circular Letter of the Financial Services Authority Number
Anti-Money Laundering (AML), 38/SEJK.01/2017 on Guidelines for Immediate Blocking
Combating The Financing of Terrorism of Customer Funds in the Financial Services Sector whose
(CFT) and Preventing Funding For identity is listed in the List of Suspected Terrorists and
Proliferation of Weapons of Mass Terrorist Organizations.
Destruction (WMD Proliferation) 7. Circular Letter of the Financial Services Authority of the
Programs Republic of Indonesia Number 29/SEOJK.01/2019 dated 23
December 2019 concerning Amendments to Circular Letter of
With the national, regional and global dynamics as well as the Financial Services Authority Number 38/SEOJK.01/2017
the increasing complexity of financial products, activities and concerning Guidelines for Immediate Blocking of Customer
services including multichannel marketing and information Funds in the Financial Services Sector whose identity is listed
technology, there was an increase in the risk of AML, CFT, and in the List of Suspected Terrorists and Terrorist Organizations.
WMD Proliferation faced by the Company. In response to these 8. Circular Letter of the Financial Services Authority Number
conditions and in accordance with the prevailing laws and 31/SEJK.01/2019 dated December 26, 2019 concerning
regulations, the Company adequately implemented AML, CFT, Guidelines for the Immediate Blocking of Customer Funds
and WMD Proliferation programs. in the Financial Services Sector whose Identity is listed in
the List of Funding for the Proliferation of Weapons of Mass
Legal Basis Destruction.
9. Regulation of the Head of the Financial Transaction Reports
External Provisions and Analysis Center (PPATK) Number: PER- 11/1.02/
PPATK/09/2012 dated September 4, 2012 concerning Cash
1. Law of the Republic of Indonesia No. 8 of 2010 dated October Financial Transactions Exempted from Reporting Obligations.
22, 2010 on the Prevention and Eradication of the Crime of 10. Regulation of the Head of the Financial Transaction
Money Laundering. Reports and Analysis Center (PPATK) Number: PER11/1.02/
2. Law of the Republic of Indonesia No. 9 of 2013 dated March PPATK/06/2013 dated June 26, 2013 concerning
13, 2013 on the Prevention and Eradication of the Crime of Identification of Suspicious Financial Transactions for
Financing Terrorism. Financial Service Providers.
3. Joint Regulation of the Ministry of Foreign Affairs, the 11. Regulation of the Head of the Financial Transaction
National Police of the Republic of Indonesia, the Financial Reports and Analysis Center (PPATK) Number: PER-
Transaction Reports and Analysis Center, and the Nuclear 04/1.02/PPATK/03/2014 dated March 28, 2014 concerning
Energy Regulatory Agency, Number 5 of 2023, Number 1 of amendments to the Regulation of the Head of the
2023, Number 4 of 2023, and Number 1 of 2023 Regarding Financial Transaction Reports and Analysis Center (PPATK)
Amendments to the Joint Regulation of the Minister of Number: PER-11/1.02/PPATK/06/2013 dated June 26,
Foreign Affairs, the Chief of the National Police of the 2013 concerning Identification of Suspicious Financial
Republic of Indonesia, the Head of the Financial Transaction Transactions for Financial Service Providers.
Reports and Analysis Center, and Head of the Nuclear
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 737
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12. Regulation of the Head of the Financial Transaction 2021 concerning Guidelines for Selection of Transaction
Reports and Analysis Center (PPATK) Number: PER21/1.02/ types (Transmode Code) and Transaction Instruments (Funds
PPATK/11/2013 dated November 29, 2013 concerning Code) in the GoAML Application for Commercial Banks.
Identification of Cash Financial Transactions for Financial 23. Circular Letter of the Head of the Financial Transaction
Service Providers Reports and Analysis Center (PPATK) Number 5 of 2023 dated
13. Regulation of the Head of the Financial Transaction Reports May 17, 2023 concerning Indicators of Suspicious Financial
and Analysis Center (PPATK) Number: PER- 02/1.02/ Transactions Related to Terrorism Financing.
PPATK/02/2014 dated February 26, 2014 concerning the 24. General Election Commission Decree Number 1190 of 2023
Integrated Service User Information System. dated September 8, 2023 concerning Technical Guidelines
14. Regulation of the Head of the Financial Transaction Reports for Opening and Closing Special Campaign Fund Accounts.
and Analysis Center (PPATK) Number: PER- 14/1.02/
PPATK/11/2014 dated November 19, 2014 concerning the Internal Requirements
Imposition of Administrative Sanctions for Violations of
Reporting Obligations. 1. Circular Letter of the Board of Directors of BRI No:. SE.41-
15. Regulation of the Head of the Financial Transaction DIR/KEP/11/2023 Dated November 30, 2023 concerning the
Reports and Analysis Center (PPATK) Number: PER02/1.02/ Implementation of Anti-Money Laundering (AML) Program,
PPATK/02/2015 dated February 3, 2015 concerning Prevention of Counter Financing of Terrorism (CFT) and
Categories of Service Users Potentially Committing Money Prevention of Financing of Proliferation of Weapons of Mass
Laundering Crimes. Destruction (WMD Proliferation).
16. Financial Transaction Reports and Analysis Center (PPATK) 2. Standard Operating Procedure (SOP) No:. 92-KEP/12/2022
Regulation Number 11 of 2020 dated December 11, 2020 dated December 30, 2022 on the Implementation of Anti-
concerning Procedures for Utilizing the Politically Exposed Money Laundering (AML) & Prevention of Financing of
Person Application. Terrorism (CFT).
17. PPATK Regulation Number 1 of 2021 concerning Procedures
for Submitting Suspicious Financial Transaction Reports, AML, CFT and WMD Proliferation Manager
Cash Financial Transactions, and Fund Transfer Financial
Transactions through the goAML Application for Financial The person in charge of the AML, CFT, and WMD Proliferation
Service Providers. Program Implementation was carried out by the Special Work
18. PPATK Regulation Number 14 of 2021 concerning Technical Unit (SWU) at each organizational level. BRI SWU Head Office was
Guidelines for the Use of goAML Application for Reporting implemented by Compliance Division KP BRI which was a structural
Parties. work unit in BRI’s organizational structure. In carrying out its duties,
19. PPATK Regulation Number 11 of 2021 concerning Information Compliance Division KP BRI reported and was responsible to the
System for Suspected Terrorism Financing. Compliance Director of BRI. Meanwhile, the person in charge of the
20. PPATK Circular Letter No. 8/2016 dated December 7, 2016 AML, CFT and WMD Proliferation Program Implementation in the
concerning Procedures for Submitting Integrated Service Operational Work Unit was carried out by the Responsible Officer
User Information through the Integrated Service User for AML, CFT and WMD Proliferation of the Operational Work Unit.
Information System Reporting Application (SIPESAT). In this case, it was carried out by the Regional Office Compliance
21. Circular Letter of the Head of the Financial Transaction staff and BRC (Branch Risk & Compliance) & URC (Risk & Compliance
Reports and Analysis Center (PPATK) Number 03 of 2015 Unit), where the staff reports and was responsible to the Compliance
dated May 4, 2015 concerning Suspicious Financial Division of BRI Headquarter.
Transaction Indicators for Financial Service Providers.
22. Circular Letter of the Financial Transaction Reports and
Analysis Center (PPATK) Number 06 of 2021 dated May 7,
PT Bank Rakyat Indonesia (Persero) Tbk.
738 Annual Report 2023
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Corporate
Governance
Organizational Structure of APU, PPT and WMD Proliferation
Organizational Structure of the Compliance Work Unit
Management
President Director
Director of Compliance
UKK APU, PPT and Compliance Division
(DepartementAML CFT CPF
PPSM Head Office
Assistant/Officer/Assistant Manager/Manager/ Senior
Manager/ Assistant Vice President
UKK APU, PPT and Risk Management &Compliance (RMC) Regional Office
PPSM
Headquarters
Analysis &
Policy & Strategy Reporting IT Support Compliance
AML CFT AML CFT Compliance Officer UKLN
Organizational Structure of APU, PPT and complexity, business characteristics, BRI transaction volume,
WMD Proliferation and/or mode of AML, CFT, and/or WMD Proliferation.
5. Ensure that forms relating to Customers have accommodated
the data required in the implementation of AML, CFT, and
Duties and responsibilities of BRI SWU Head Office cq. KP BRI WMD Proliferation programs.
Compliance Division towards the implementation of AML, CFT, 6. Monitor customer accounts and the execution of customer
and PPPSPM Program were: transactions.
1. Periodically analyze the risk assessment of AML, CFT, 7. Evaluate the results of monitoring and analysis of Customer
and WMD Proliferation related to the Customer, country transactions to ensure the presence or absence of Suspicious
or geographical area, products, services, transactions or Financial Transactions, Cash Financial Transactions, and/
delivery channels, as much as 1 (one) time in 1 (one) year. or financial transactions transferring funds from and to
2. Prepare, update, and propose policies and procedures for overseas.
the implementation of AML, CFT, and WMD Proliferation 8. Organize the results of monitoring and evaluation.
programs that have been prepared to manage and mitigate 9. Ensure the updating of Customer data and profiles as well
risks based on risk assessments for consideration by the as data and profiles of Customer transactions, including by
Board of Directors. coordinating with the relevant BRI Work Unit for updating the
3. Ensure the existence of a system that can identify, analyze, data.
monitor and provide reports effectively regarding the profile, 10. Ensure that business activities with a high risk of AML,
characteristics, or habitual transaction patterns carried out CFT, and/or WMD Proliferation are effectively identified
by the Customer. in accordance with BRI’s policies and procedures and the
4. Ensure that the policies and procedures prepared are in provisions of applicable laws and regulations.
accordance with changes and developments that include, 11. Ensure a good communication mechanism from each related
among others, products, services, and technology in the work unit to a special work unit or official responsible for
financial services sector, activities, business scale, business implementing the AML, CFT, and WMD Proliferation program
by maintaining the confidentiality of information and paying
attention to anti-tipping-off provisions.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 739
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12. Supervise the implementation of AML, CFT, and WMD Minister of Foreign Affairs, the Head of the National Police,
Proliferation programs to related work units, including the Head of the National Counterterrorism Agency, and
supervising related work units that have performed their the Head of the Financial Transaction Reports and Analysis
functions and duties to prepare reports on suspected Center.
Suspicious Financial Transactions before submitting them to 2. Joint regulations governing the inclusion of the identity
special work units or officials responsible for implementing of persons and corporations in WMD Proliferation and
AML, CFT, and WMD Proliferation programs, the immediate blocking of funds belonging to persons
13. Ensure the identification of high-risk areas related to the or corporations listed in WMD Proliferation issued by the
implementation AML, CFT, and WMD Proliferation programs Minister of Foreign Affairs, the Head of the National Police,
by referring to laws and regulations and adequate sources of the Head of the Financial Transaction Reports and Analysis
information. Center, and the Head of the Nuclear Power Supervisory
14. Receive, analyze, and compile Suspicious Financial Agency.
Transaction and/or Cash Financial Transaction reports
submitted by working units. The duties and responsibilities of the Officer in Charge of AML,
15. Prepare reports on Suspicious Financial Transactions, CFT, and WMD Proliferation Program Implementation in the
Cash Financial Transactions, and/or fund transfer financial Operational Work Unit towards AML, CFT, and WMD Proliferation
transactions from and to overseas. Program Implementation were as follows:
16. Periodically monitor and ensure that the follow-up to DTTOT 1. Monitor customer accounts and the execution of customer
and WMD Proliferation is in accordance with the laws and transactions in the Operational Work Unit.
regulations regarding the prevention and eradication of TPPT 2. Evaluate the results of monitoring and analysis of Customer
and regulations regarding the prevention and eradication of transactions to ensure the presence or absence of Suspicious
WMD Proliferation Financial Transactions, Cash Financial Transactions, and/
17. Monitor, analyze, and recommend training needs on the or financial transactions transferring funds from and to
implementation of AML, CFT, and WMD Proliferation overseas.
programs for BRI officials and/or employees. 3. Organize the results of monitoring and evaluation.
18. Ensure all activities for the implementation of AML, CFT, and 4. Monitor the update of Customer data and profile as well as
WMD Proliferation programs are carried out properly. Customer transaction data and profile.
19. Monitor securities accounts as well as the execution of 5. Ensure a good communication mechanism from each related
custodian customer transactions and trustee customer work unit to a special work unit or official responsible for
business relationship activities. implementing the AML, CFT and WMD Proliferation program
20. Organize the results of monitoring and evaluation of by maintaining the confidentiality of information and paying
securities transactions. attention to anti-tipping-off provisions.
21. Perform other tasks for the implementation of AML, CFT, and 6. Supervise the implementation of AML, CFT, and WMD
WMD Proliferation programs. Proliferation programs in the supervision Operational Work
22. Serves as a contact person for the competent authorities Unit.
related to the implementation of AML, CFT, and WMD 7. Receive, analyze, verify and/or compile Suspicious Financial
Proliferation programs (including Bank Indonesia, Financial Transaction and/or Cash Financial Transaction reports
Services Authority, PPATK, and Law Enforcement Officials). submitted by the supervisory work unit.
In the event that according to BRI’s needs based on the 8. Periodically monitor and monitor the follow-up of STTO
assessment of AML, CFT, and/or WMD Proliferation risks, and WMD Proliferation in the Operational Work Unit in
activities, business scale, business complexity, business accordance with applicable regulations.
characteristics, and/or major events or developments in 9. Monitor, analyze, and recommend training needs on the
BRI’s management and operations, the implementation of implementation of AML, CFT, and WMD Proliferation
AML, CFT, and/or WMD Proliferation risk assessment analysis programs for officials and/or employees of BRI Supervision
can be carried out more than 1 (one) time. Operational Work Units.
10. Ensure all activities for the implementation of AML, CFT, and
The laws and regulations regarding the prevention and WMD Proliferation programs in the Operational Work Unit are
eradication of CFT and WMD Proliferation, including those well implemented.
governing the provisions for follow-up of Suspected Terrorist and 11. Serves as a contact person for the competent authorities
Terrorist Organizations (STTO) and WMD Proliferation were as related to the implementation of AML, CFT, and WMD
follows: Proliferation programs (including Bank Indonesia, Financial
1. Joint regulations governing the inclusion of the identity Services Authority, PPATK, and Law Enforcement Officials).
of persons and corporations in STTO and the immediate
blocking of funds belonging to persons or corporations listed
in STTO issued by the Chief Justice of the Supreme Court, the
PT Bank Rakyat Indonesia (Persero) Tbk.
740 Annual Report 2023
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Corporate
Governance
Socialization of AML, CFT and WMD Proliferation - Ensure that officials and/or employees,
especially employees from related work units
In order to improve workers’ understanding of the implementation and new employees, have attended training
of AML, CFT, and WMD Proliferation at BRI, the AML, CFT, and related to the implementation of AML, CFT, and
WMD Proliferation Manager conducted internalization in the WMD Proliferation programs 1 (one) time in 1
following forms: (one) year.
1. Conducting online socialization of AML, CFT, and WMD - Ensure there is a discussion related to the
Proliferation materials through Webinar and Zoom Meeting implementation of AML, CFT, and WMD
media, as well as face-to-face socialization to BRI and Proliferation programs in the Board of Directors
subsidiaries’ employees from both operational and marketing meeting Ensure BRI has policies and procedures
ranks. for AML, CFT, and WMD Proliferation programs.
2. Implement self-learning of AML, CFT, and WMD Proliferation c. For BRI Branch Offices domiciled abroad, the person
materials. responsible for conducting active supervision on
behalf of the board of directors was the head of the
Implementation of AML, CFT and WMD overseas branch office, namely the leader of the
Proliferation 2023 overseas branch office and / or an official one level
below the branch office leader.
The implementation of AML, CFT, and WMD Proliferation Program d. The establishment of a special working unit and/
was based on 5 (five) pillars, as follows: or the appointment of an official as the person in
I. Active supervision of the Board of Directors and Board of charge of implementing the AML, CFT, and WMD
Commissioners Proliferation program was carried out in accordance
1. Active supervision of the Board of Directors, as follows: with BRI’s needs based on the risk assessment of ML,
a. The Board of Directors of BRI must have an adequate CFT, and/or WMD Proliferation, activities, business
understanding of the risks of money laundering, scale, business complexity, business characteristics,
terrorism financing and/or proliferation of weapons and/or if there are major events or developments in
of mass destruction inherent in all operational BRI’s management and operations.
activities of the Bank, so that the Board of Directors e. Related work units include work units that dealt
was able to manage and mitigate the risks of money directly or indirectly with Customers and/or WalkIn
laundering, terrorism financing and/or proliferation Customers (WIC), such as customer service officers
of weapons of mass destruction that arise in (frontliners), marketing officers, officers related
accordance with the Bank’s risk profile. to information technology management and
b. In the implementation of AML, CFT, and WMD development, and internal auditors.
Proliferation programs, the Board of Directors, f. In the event that there was a need for BRI based
especially the Compliance Director, conducted active on the risk assessment of ML, CFT, and/or WMD
supervision of the Board of Directors, at least including: Proliferation, activities, business scale, business
- Propose written policies and procedures complexity, business characteristics, and/or major
regarding the implementation of AML, CFT, and events or developments in BRI’s management and
WMD Proliferation programs to the Board of operations, training related to the implementation
Commissioners. of AML, CFT, and WMD Proliferation programs can be
- Ensure the implementation of AML, CFT, and conducted more than 1 (one) time.
WMD Proliferation programs was carried out in 2. Active supervision of the Board of Commissioners, as
accordance with established written policies and follows:
procedures. a. Active supervision of the Board of Commissioners at
- Establish a special work unit and/or appoint an least included:
official responsible for the implementation of - Ensure BRI had policies and procedures for
AML, CFT, and WMD Proliferation programs. implementing AML, CFT, and WMD Proliferation
- Supervise the compliance of work units in programs.
implementing AML, CFT, and WMD Proliferation - To approve the policies and procedures for
programs. the implementation of AML, CFT, and WMD
- Ensure that written policies and procedures Proliferation programs proposed by the Board of
regarding the implementation of AML, CFT, and Directors.
WMD Proliferation programs were in line with - Evaluate the policies and procedures for
changes and development of products, services, implementing AML, CFT, and WMD Proliferation
and technology in the financial services sector programs. The evaluation was carried out in writing
and in accordance with the development of ML, through forum recommendations attended by the
TPPT, and/or WMD Proliferation modes. Board of Commissioners and / or the Supporting
Organ of the Board of Commissioners at least 1
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 741
Page 303
(one) time a year or at any time if there are changes 5. Updating and Monitoring
in factors that significantly affect the policies and a. Monitoring of Prospective Customer Profile
procedures for implementing AML, CFT, and WMD b. Monitoring of Customer Profiles and Transactions
Proliferation. c. List of Suspected Terrorists and Terrorist Organizations
- Supervise the implementation of the Board of (STTO) and List of Financing the Proliferation of
Directors’ responsibilities for the implementation Weapons of Mass Destruction (WMD Proliferation)
of AML, CFT, and WMD Proliferation programs; and d. Data Updating as Follow-up to Monitoring
- Ensure that there was a discussion related to e. LTKM or STR Monitoring Results
the implementation of AML, CFT, and WMD 6. Cross Border Correspondent Banking
Proliferation programs in the Board of Directors a. Cross Border Correspondent Banking Management
and Board of Commissioners meetings. Procedure
b. The frequency of discussion related to the b. Payable Through Account
implementation of AML, CFT, and WMD Proliferation 7. Funds Transfer
programs in the Board of Directors and Board of a. Funds Transfer Procedure
Commissioners meetings was carried out according b. Information and Reporting Requests on Fund Transfers
to the needs and risk assessment of ML, TPPT, and
PPSPM BRI or at least 1 (one) time a year. III. Internal Control
1. The availability of adequate policies, procedures, and
II. Policies and Procedures for AML, CFT, and WMD internal monitoring; Anti-Money Laundering (AML),
Proliferation Program Implementation Countering the Financing of Terrorism (CFT), and
1. Policies and Procedures Combating the Financing of Proliferation of Weapons of
a. Provision of policies and procedures related to AML, Mass Destruction (WMD Proliferation) programs.
CFT, and WMD Proliferation 2. There are limits to the authority and responsibility of
b. Risk Based Approach Policy WMD Proliferation work units related to the implementation of AML, CFT,
c. Identification of Inherent Risk and WMD Proliferation.
d. Establishment of Risk Tolerance 3. The examination is conducted independently to ensure
e. Development of Risk Mitigation and Control Measures the effectiveness of AML, CFT, and WMD Proliferation
f. Residual Risk Evaluation program implementation.
g. Implementation of Risk-Based Approach
h. Review and Evaluation of Risk-Based Approach IV. Management Information System (MIS)
i. Customer Risk Rating Year 2023
2. Customer Due Diligence (CDD) Procedures 1. Integrated AML CFT Screening (Watchlist Screening on
a. Acceptance and Identification Policy of Prospective Account Opening & Transaction Platform).
Customer/Customer/Walk-In Customer (WIC) 2. AI for Monitoring Transaction System through Graph
b. Request for Data and Information on Prospective Technology.
Customers and Walk-in Customers (WIC) 3. RBA Bankwide.
c. Request for Supporting Documents to Prospective 4. RBA Customer.
Customers and WICs 5. AML CFT System (STR Menu, CTR, IFTI Reporting).
d. Prospective Customer Verification Process 6. Sipesat Reporting Tools.
e. Beneficial Owner Identification and Verification 7. Tools for Feedback and Impact Analysis in Compliance
f. Simple CDD Procedure Testing on BRIPEDIA.
g. Implementation of CDD by Third Parties Year 2024
h. Banks as Selling Agents of Non-Bank Financial 1. AI for Monitoring Transaction System (Integration of
Institutions Products AML CFT System with Graph DB).
3. Enhanced Due Diligence (EDD) Procedure 2. Integrated AML CFT Database (BRIFAST, QLOLA, MAO).
a. Enhanced Due Diligence (EDD) 3. Regulatory Technology Development - INTEGRA.
b. EDD on Custody Services with Management (Trust) 4. Report Counterparty Account Mutation in BRISIM.
c. EDD Procedures for High Risk Categories 5. Monitoring dashboard for bad data.
4. Management of Business Relationship between 6. OJK RBA Tools Application.
Prospective Customer, Customer, WIC and/or Transaction 7. CRS Dashboard Reporting.
a. Suspension of Transactions and Temporary
Suspension of Transactions V. Human Resources (HR)
b. Rejection of Prospective Customer Business Relationship Human Resources (HR) In order to prevent the use of BRI
c. Rejection of Transaction, Cancellation of as a medium or destination for money laundering and
Transaction, and/or Closing of Business Relationship terrorism financing, BRI conducted pre-employee screening
with Customer or WIC procedures at the time of hiring new workers as part of the
d. Return of remaining customer funds implementation of Know Your Employee (KYE).
PT Bank Rakyat Indonesia (Persero) Tbk.
742 Annual Report 2023
Page 304
Corporate
Governance
In improving workers’ understanding of AML, CFT, and WMD Proliferation implementation at BRI, the AML, CFT, and WMD Proliferation
Manager conducted education and/or training as follows:
1. Implementation of AML, CFT, and WMD Proliferation Program as mandatory material in the implementation of education for new
workers at BRI and other regular education held by BRI.
2. Compliance Division in collaboration with BRI Corporate University organized self-learning for Operational Work Units (OWU)
at the level of operational ranks and brilink agent officers, BRC / URC, Risk Management & Compliance Team Regional Office,
regional internal audit workers and related divisions such as Operational Risk Division, Investment Service Division and Audit
Standard & Quality Division. The self-learning theme includes material related to the Crime of Money Laundering (CML)
Corruption Typology and Politically Exposed Person.
3. Compliance Division in collaboration with BRI Corporate University organized In House Training (IHT) with the following details:
No. In House Training Participants
1 Improvement of BRI Customer Compliance Division, Distribution Network Division, Card & Digital Lending Division, Credit Operation
Data Quality and AML/CFT Risk, Enterprise Data Management Division, International Business Division, Treasury Business Division,
Reporting It Strategy & Governance Division, Investment Services Division, Consumer Lending, Sales & Development
Division, Wealth Management Division, Funding & Retail Payment Strategy Division, Application
Management & Operation Division, and Ultra Micro Business Division.
2 RBA Discussion on the Compliance Division, Bank Raya, BRI Insurance, BRI Life, BRI Danareksa Sekuritas, BRI Multifinance, BRI
Implementation of AML/CFT Venture Investama, Pegadaian, Permodalan Nasional Madani, and BRI Investment Management.
Program in Financial Services
Institution (FSI) of Financial
Conglomeration (FC) BRI
3 Results of RBA Mapping and Compliance Division, Bank Raya, BRI Insurance, BRI Life, BRI Danareksa Sekuritas, BRI Multifinance, BRI
Roadmap Preparation for BRI FSIs Venture Investama, Pegadaian, Permodalan Nasional Madani, and BRI Investment Management.
4 RPOJK AML. CFT, and WMD Compliance Division, Invesment Services Division, Bank Raya, BRI Insurance, BRI Life, BRI Danareksa
ProliferationML/TF Risk Sekuritas, BRI Multifinance, BRI Venture Investama, Pegadaian, Permodalan Nasional Madani, and BRI
Assessment Investment Management.
5 Alignment of Strategies for Compliance Division, Investment Services Division, Subsidiary Management Division, Bank Raya, BRI
Strengthening the Implementation Insurance, BRI Life, BRI Danareksa Sekuritas, BRI Multifinance, BRI Venture Investama, Pegadaian,
of AML, CFT and WMD Permodalan Nasional Madani, and BRI Investment Management.
ProliferationPrograms at BRI
Financial Services Institution FC
6 Recent Modes of Narcotics Compliance Division, Operational Risk Division, Legal Division, Policy & Procedure Division, Application
and Gambling Crimes, as well Management & Operation Division, It Strategy & Governance Division, Enterprise Data Management
as Discussion of Provisions on Division, Service & Contact Center Division, Operation Center Division, Funding & Retail Payment
Suspension of Transactions Strategy Division, Transaction Banking Division, Investment Services Division, International Business
and Termination of Business Division, Brilink Business Division, Card, Digital Lending & Assets Product Development, Governance
Relationships Department, Bank Raya, BRI Insurance, BRI Life, BRI Danareksa Sekuritas, BRI Multifinance, BRI Venture
Investama, Pegadaian, Permodalan Nasional Madani, and BRI Investment Management.
4. The Compliance Division in collaboration with BRI Corporate University held a Webinar on the AML CFT 3.1 System and Recording
Field EDD and BO in the NDS Application in order to optimize the role of new workers in the implementation of Compliance at BRI.
5. Compliance Division in collaboration with BRI Corporate University held a Webinar on Invitation to Socialization and Discussion
regarding the Implementation of CDD / EDD Procedures for Fund Transfers Involving Remittance Companies in order to optimize the
role of new workers in the implementation of Compliance at BRI.
6. The Compliance Division also coordinated with the Professional Certification Agency (LSP) to provide Level 1 and Level 2 Compliance
Certification to Compliance employees at the Head Office, Regional Offices and Operational Work Units.
Financial Integrity Rating on Money Laundering and Terrorist Financing (FIR on ML/TF)
FIR on ML/TF is an assessment by the Financial Transaction Report and Analysis Center (PPATK) of the integrity and effectiveness of
the reporting party in implementing AML, CFT, and WMD Proliferation programs covering aspects of commitment, implementation and
compliance. In 2023, BRI obtained a FIR on ML/TF Score of 9.56 with a Very Good Category (Highest Score FIR on ML/TF in KBMI 4).
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 743
Page 305
Perbandingan Score FIR 2023
9,80
9,60
9,40
9,20
9,00
8,80
8,60
8,40
8,20
8,00
7,80
7,60
PT Bank D1 (BRI) PT Bank D2 (BRI) PT Bank D3 (BRI) PT Bank D4 (BRI)
Rank 1 Rank 2 Rank 3 Rank 4
Transaction Monitoring for the General Election Details per material legal case during 2023 are as follows:
In order to support the implementation of an honest and fair 1. Credit Case (Delay of Collateral Auction) : 283
General Election (Pemilu), BRI hereby continues to provide 2. Credit cases (Non Collateral Auction) : 052
banking services for the opening of the Campaign Fund Special 3. Operational Cases & Services : 022
Account (RKDK) in accordance with the provisions of the 4. Case Support (HR, Logistics, etc.) : 013
General Election Commission (KPU) and fulfills the obligation 5. Treasury, Trade Finance & IT : 001
to report and monitor these transactions in accordance with
PPATK provisions. In following up on this, we made the following With details as follows: :
improvements:
2023
• People pillar: Strengthening human resources.
• Process Pillar: Make policies related to RKDK mechanisms Subject Q1 Q2 Q3 Q4 TOTAL
and procedures in accordance with the provisions.
• Platform Pillar: Enhancement of CFT AML system for both Credit (Auction Delay) 60 52 91 80 283
reporting and monitoring.
Non-Auction Loans 12 11 12 17 52
With BRI’s wide and trusted work unit coverage, the number of Ops & Services 9 4 3 6 22
RKDK is the highest compared to other banks based on PPATK Support 8 2 2 1 13
evaluation results.
Treasury, Trade 0 0 0 1 1
Finance & IT
Lawyer
GRAND TOTAL 371
The legal cases faced by BRI in 2023 are as follows..
1. Inkracht case won
Winning Inkracht cases in 2023 amounted to 92 cases,
Number of Cases
Legal consisting of:
Issues • Credit Cases (Delay of Collateral Auction) : 68 cases
Civil Penal Code
• Credit cases (Non Collateral Auction) : 15 cases
Has obtained a • Operational Cases & Services : 08 cases
verdict that has
92 13 • Case Support (HR, Logistics, etc.) : 01 case
permanent legal
force • Treasury, Trade Finance & IT : 00 cases
In the settlement
371 33
process
Total 463 46
PT Bank Rakyat Indonesia (Persero) Tbk.
744 Annual Report 2023
Page 306
Corporate
Governance
Incracht Win 2023 Inkracht Loses 2023
Subject Q1 Q2 Q3 Q4 TOTAL Subject Q1 Q2 Q3 Q4 TOTAL
Credit (Auction Delay) 9 9 16 34 68 Credit (Auction
0 0 0 0 0
Delay)
Non-Auction Loans 0 3 3 9 15
Non-Auction Loans 0 0 0 0 0
Ops & Services 1 3 1 3 08
Operations and
0 0 0 0 0
Support 1 0 0 0 01 Services
Treasury, Trade Support 0 0 0 0 0
0 0 0 0 00
Finance & IT
Treasury, Trade
0 0 0 0 0
GRAND TOTAL 92 Finance & IT
GRAND TOTAL 0
2. Inkracht Case Lost
Lost Inkrcaht cases in 2023 amounted to 0 cases, consisting
of:
• Credit Cases (Delay of Collateral Auction) : 0 cases
• Credit cases (Non Collateral Auction) : 0 cases
• Operational Cases & Services : 0 cases
• Case Support (HR, Logistics, etc.) : 0 cases
• Treasury, Trade Finance & IT : 0 cases
Legal Cases Faced by the Company
Table of Legal Cases Faced by the Company
Risk and Lawsuit Sanctions Effect on the condition of
Subject Matter / Lawsuit Completion Status
Amount imposed the Company
PKPU PT Perkebunan Mitra Ogan
(PMO) with details of the case
process as follows:
1. PKPU process of PT PMO:
• Jan 26, 2023 - Request for
Revocation of PKPU; PKPU Ends with
BRI is obliged to carry out
• 01 Feb 2023 - Meeting of Peace, the Decision of the
(provide) restructuring in
Creditors;; Peace Agreement has been
- - accordance with the
• Feb 27, 2023 - Further legally binding since the
provisions stipulated in the
Creditors’ Meeting; decision dated September
Peace Agreement Decision.
• 01 Mar 2023 - PKPU 20, 2023.
Extension Decision;
• June 12, 2023 - Peace
Proposal Meeting;
• Sep 06, 2023 - Voting on
Peace Proposal.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 745
Page 307
Risk and Lawsuit Sanctions Effect on the condition of
Subject Matter / Lawsuit Completion Status
Amount imposed the Company
2. BRI has registered bills worth
Rp790,652,147,027.00
consisting of principal bills of
Rp511,299,093,532.00, interest
of Rp247,126,665,859.00 and
fines of Rp32,226,387,636.00
with information:
• Current Principal and Interest
payments will be paid at
the end of each month for
Business Days;
• Principal payments will be
made from the Company’s
efficiency results since 2024
together with potential
partners/investors. The
principal payment value
is assumed to increase
nominally from year to year
until it is projected to be paid
off in 2042;
• As the new KSO will
commence in 2025, the
principal and interest
payments for the period
2023 and 2024 will come
from the proceeds of FFB
sales from Non-KSO Farms
and Cash received from KSO
PKS from Partners. Therefore,
the Debtor is obliged to find
another Partner.
3. Provisions in the Peace
Agreement for Bank Creditors
(including BRI) al:
• The current interest rate and
penalties can be reviewed
at any time by the Banking
Creditor and the Company
by taking into account
the Company’s business
conditions and can be
changed with the Company’s
approval.
• Deferred current interest and
penalties are determined as
follows:
• Principal, Interest and
Penalty payments will be paid
at the end of each month for
Business Days;
• No interest/fees or penalties
will be charged on the
Insured’s running interest
and penalties as mentioned
above.
• The deferral amount will
be adjusted according to
the Creditor’s calculation
at the time of transaction
bookkeeping.
• Interest and penalties will
be waived if the Banking
Creditor’s Performance or
Principal Payment has been
performed or paid in full by
the Debtor
4. The Peace Agreement Decision
was pronounced by the
examining judges on September
20, 2023.
PT Bank Rakyat Indonesia (Persero) Tbk.
746 Annual Report 2023
Page 308
Corporate
Governance
Legal Issues Faced by the Incumbent Board of Commissioners and Directors
During 2023, there were no legal issues faced by the incumbent Board of Commissioners and Directors.
Legal Issues Faced by Subsidiaries
Impact on the
Legal Case Risk and Amount of Sanctions
Subsidiary /Lawsuit
Completion Status
Lawsuit imposed
condition of the
Company
PT BRI Multifinance PT Tritama Niaga Berjaya - Winning, Debtor’s Rp111.210.000.000 - -
Indonesia Lawsuit for Unlawful Actions Lawsuit Not Accepted
PT Pegadaian Plaintiff Ms. Amalia Close Rp186.947.891.300,00 PT Pegadaian no impact
Komalasari stated that not
the Defendants, namely committing
PT Pegadaian, committed unlawful acts
an unlawful act when they so as to avoid
took her assets in order to demands for
reduce the Company’s losses, compensation
therefore she filed a lawsuit amounting to
at the Central Jakarta District 186.9 billion
Court and it was decided at
the District Court level.
PT BRI Danareksa Plaintiff : PT BRIDS, Defendant Dispute Resolution Claim Value - It has no impact
Sekuritas : PT Evio Securities (“Evio”) Forum: Central Jakarta Material: Rp10M and on BRIDS’ business
Case Main: Civil lawsuit for District Court First Immaterial Losses activities. This dispute
breach of contract related to Instance Decision: Rp10M resolution is part of the
the Bailout Loan Agreement. Lawsuit Cannot Be problem receivables
Accepted (N.O) recovery process since
Appeal Level Decision: 2019. To optimize the
Affirms the District settlement process,
Court decision BRIDS is currently
submitting a request
for legal assistance
to the Indonesian
Attorney General’s
Office Jamdatun
PT BRI Asuransi Civil Case at the Gresik First Instance Court Financial Risk No sanctions Not significant
Indonesia District Court for an Unlawful Decision: 12 December (material and
Action Lawsuit related to the 2023 immaterial) and
customer’s misunderstanding (The lawsuit is rejected Company Reputation
of the contents of the fire in its entirety) (No
insurance policy further legal action has
been taken)
PT Permodalan - - - - -
Nasional Madani
PT Asuransi BRI Life Civil Case for Default with Appeal Process There is no risk. The Nil Decreased company
Case Number 13/Pdt.G/2023/ Plaintiff demanded image and reputation
PN Kng at the Kuningan repayment of credit
District Court at BRI through BRI
BRI Life as Defendant II Life insurance cover,
but the Plaintiff did
not have insurance at
- Plaintiff on behalf of Hj. Cicih BRI Life.
Sutinsih is the heir of the late
customer H. Aan Heriana who
had credit at BRI
- Demanding the return of
objects that are collateral in
the form of 3 plots of land
- Demand the Insured Money
as payment for the credit
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 747
Page 309
Impact on the
Legal Case Risk and Amount of Sanctions
Subsidiary /Lawsuit
Completion Status
Lawsuit imposed
condition of the
Company
PT Bank Raya Nil - - - -
Indonesia Tbk.
PT BRI Manajemen Nil - - - -
Investasi
PT BRI Ventura Nil - - - -
Investama
Investor Relations
Administrative Sanctions Imposed on
the Company, Members of the Board Investor Relations Division BRI had a special role to assist
of Commissioners and Directors by the the Board of Directors and the Board of Commissioners in the
Capital Market Authority and Other implementation of corporate communication activities to
Authorities Investors. In addition, BRI’s Investor Relations Division played
a role in assisting the Board of Directors and the Board of
During the year, there were no material administrative sanctions Commissioners in the implementation of corporate governance
by the Regulator that may affect the Bank’s business continuity in accordance with regulations in the Capital Market sector.
and there were no administrative sanctions imposed on members
of the Board of Commissioners or Board of Directors. Contact Investor Relation
Access to Company Information Siaga Ridha Hutama
and Data Temporary Replacement of Division Head of Investor Relation
Gedung BRI II lantai 7
BRI transparently provided the latest financial statements and Jl. Jendral Sudirman No-44-46 Jakarta Pusat 10210
company information that can be accessed by the public through Tel.: +62 21 575 2019
various print and electronic media including the Company’s Fax: +62 21 575 2010
website, Social Media, Indonesia Stock Exchange, and BUMN Email: ir@bri.co.id
portal. Website: www.ir-bri.com
Company Secretary Agustya Hendy Bernadi Duties and Responsibilities of Investor Relations
Agustya Hendy Bernadi
Phone: (+62 21) 575 1966 In order to fulfill its responsibilities and regulations and improve
Facsimile: (+62 21) 570 0916 effective communication, BRI’s Investor Relations Division
Email: humas@bri.co.id conducted various activities, namely:
1. Analyst Meeting
Company Address It was an activity that was carried out regularly every quarter
BRI Bank Head Office in order to present BRI’s performance to analysts securities
Jl. Jendral Sudirman Kav. 44-46 Jakarta 1210, Indonesia companies which aimed to enable analysts / securities
Tel: (+62 21) 251 0244, 251 0254 companies to present reports with the latest data to
Fax: (+62 21) 250 0065, 250 0077 investors.
2. Analyst Gathering
Company Website It was a meeting activity with analysts and investors to
www.bri.co.id present current issues or special materials with certain
Call Centre themes, with the aim of providing updates related to current
1500017, (+62 5798 7400) issues and the latest company information.
Customer Care 3. Company Visit - Field Visit
callbri@bri.co.id Receive visits from investors/analysts who want to update
Social Media the latest performance and want to know and see firsthand
Facebook: Bank BRI the company’s operations both at the head office and in the
Instagram: @bankbri_id operational work units.
Twitter: @kontakBRI, @promo_ 4. Conference Call
BRI, @bankbri_id Conducting teleconference activities to accommodate the
Youtube: BANK BRI needs of investors/analysts in obtaining company information
Chatbot: Sabrina and economic conditions that affect the company’s business
Via facebook messanger and whatsapp/telegram: 081-212-14017 and operations.
PT Bank Rakyat Indonesia (Persero) Tbk.
748 Annual Report 2023
Page 310
Corporate
Governance
5. Investor Newsletter 9. Advisory Report
Update the latest information through the publication of Prepare advisory materials containing the results of BRI stock
newsletters on BRI’s Investor Relations website. valuation and the results of identifying the gap between
6. Investor Conference and Non-deal Roadshow intrinsic value and analyst target price as well as the results
Conduct communication activities through 1-on-1 meetings of other a25 analysis to be communicated internally to the
and group meetings with investors both at home and abroad, Board of Management.
especially in the world’s financial center cities in Asia, Europe 10. Market Update Advisory
and America. Prepare materials in the form of updates on stock market
7. Rating Review conditions, BRI stock prices and peers to be communicated
Conduct communication activities and submission of internally to the Board of Management.
BRI data in the framework of ratings conducted by rating 11. Financial Update
agencies used by BRI, both international rating agencies Prepare financial performance materials every quarter in
(Moody’s, Fitch Rating, S&P) and domestic rating agencies order to present BRI’s performance to analysts/securities
(Pefindo). companies at Analyst Meeting activities.
8. Investor Relations Website Management (www.ir-bri.com) 12. Financial Brief
25Managing information on the Investor Relations website Prepare a summary of financial performance material every
so that shareholders, bondholders, analysts, rating agencies quarter in order to communicate BRI’s performance to BRI
and the general public have easy access to the latest employees.
information from the company. The website managed by 13. BBRI News
the Investor Relations Division is also connected to the Prepare materials related to current issues related to the
company’s website, www.bri.co.id. interests of the company to be communicated internally to
both the Board of Management and BRI employees.
Profil Head of Investor Relation
Period January – July 2023
EDUCATIONAL BACKGROUND
• Bachelor of Economics in Accounting from Jenderal Soedirman University, Purwokerto
(1999)
• MBA from Monash Business School, Monash University, Melbourne – Australia (2005)
WORK EXPERIENCE
Started his career at BRI in 2006 with several positions, namely:
• Head of Internal Report, Financial and Management Accounting Division (October 2015
– June - 2018)
• Head of Investor Communication Department, Investor Relations Division (July 2018 –
May 2020)
• Head of Asset & Liabilities Management Desk (June 2020 – January 2021)
• Head of Subsidiary Management Division (February 2021 – September 2021)
Rustarti Suri Pertiwi • Head of Investor Relations Division (October 2021 – July 2023)
Investor Relation Executive
LEGAL BASIS FOR APPOINTMENT
Deed No. R.509-DIR/HCB/08/2021 dated August 20, 2021
Indonesian citizen, born in Kebumen. Age
46 years old in Desember 2023. Domiciled in
Jakarta.
CERTIFICATION
Level 4 Risk Management Certification
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 749
Page 311
Period July - December 2023
EDUCATIONAL BACKGROUND
• Bachelor of Economics from the University of Indonesia, Depok (2009)
• MBA from Alliance Manchester Business School, University of Manchester, Manchester –
UK (2019)
WORK EXPERIENCE
Started his career at BRI in 2010 with several positions as follows:
• Banking and Finance Team Leader, Subsidiary Management Division (July 2020 – March
2021)
• Head of Change Management Division, PT. Bank Raya Indonesia, Tbk (April 2021 –
February 2023)
• Head of Advisory, Analytics, Valuation and Market Intelligence Department, Investor
Relations Division (March 2023 – June 2023)
Siaga Ridha Hutama • Temporary Replacement of Head of Investor Relations Division (July 2023 – present
Temporary Replacement of Division Head
LEGAL BASIS FOR APPOINTMENT
of Investor Relation
S.271.e-DIR/HCB/07/2023 July 24, 2023
Indonesian citizen, born in Solo. Age 37 years
old in Desember 2023. Domiciled in Jakarta.
CERTIFICATION
None
Investor Relations Activities During 2023 Press Release
Some of the communication activities to shareholders outside the During 2023, BRI has conducted 540 press releases which can be
GMS, debenture holders, analysts and rating agencies conducted accessed on the Company’s website with the following categories.
by BRI’s Investor Relations Division during 2023 included:
1. Organizing Analyst Meeting which was held every quarter.
Category Total
2. The Analyst Gathering discussed specific topics, namely KUR
Year 2022 and the Ultra Micro Ecosystem. Financial Performance 48
3. Communication activities in the form of 27 Non Deal
Corporate & Stock Actions 27
Roadshow and 183 meetings both onsite and virtual.
4. Conference 13 times and Non Deal Roadshow 19 times. Achievements & Awards 58
5. Organizing BRI BISA (Stock Talk) to BRI employees 7 (seven)
MSME Empowerment 53
times.
6. ESG Rating. Corporate Event & Sponsorship 45
7. Organization of Annual Rating Review for Fitch, Moodys, S&P Interagency Cooperation 27
and Pefindo.
ESG 18
8. Organization of Public Expose, GMS, EGMS and Investor
Newsletter that have been published as many as 5 newsletters. Human Capital 13
9. Management of current information on the Investor Relations People's Economy/Government Programs 14
website (www.ir-bri.com) includes: a. Company Information.
Transformation 24
a. Financial Performance and Company Presentation.
b. Corporate Governance. Banking Education 19
c. GMS Related Information.
Banking Services & Operations 52
10. Disclosure of Regulatory Filings, Events Calender, Releases,
Stock Performance and Securities Information issued. Financial Inclusion & BRILink Agent 22
Products & Promos 35
CSR/BRI Peduli 49
More 36
Grand Total 540
PT Bank Rakyat Indonesia (Persero) Tbk.
750 Annual Report 2023
Page 312
Corporate
Governance
Transparency of Report Submission
One form of the Company’s transparency is submitting reports to regulators. BRI has submitted reports in a timely manner to the relevant
regulators including:
No. Letter Number Date Subject Destination
Submission of Proof of Advertisement of Interim Dividend
1 B.280a.e-CSC/CSM/CGC/08/2023 December 20, 2023 OJK
Distribution Schedule
2 B.280.e-CSC/CSM/CGC/12/2023 December 18, 2023 Interim Cash Dividend Schedule OJK
Request for Explanation from Issuers and Other
3 B.274.e-CSC/CSM/CGC/11/2023 December 8, 2023 OJK
Public Companies
Request for Explanation from Issuers and Other
4 B.272.e-CSC/CSM/CGC/11/2023 December 8, 2023 OJK
Public Companies
5 B.270.e-CSC/CSM/CGC/011/2023 December 8, 2023 Change in Shareholder Structure November 2023 Stock Exchange
6 B.269.e-CSC/CSM/CGC/12/2023 December 5, 2023 Laporan Hasil Public Expose - Tahunan Stock Exchange
7 B.259.e-CSC/CSM/CGC/11/2023 November 27, 2023 Submission of Public Expose Materials - Annual Stock Exchange
8 B.250.e-CSC/CSM/CGC/11/2023 November 16, 2023 Public Expose Plan - Annual Stock Exchange
9 B.239.e-CSC/CSM/CGC/11/2023 November 10, 2023 Change in Shareholder Structure October 2023 Stock Exchange
10 B.241.e-CSC/CSM/CGC/11/2023 November 10, 2023 Request for Explanation from Issuers and Other Public OJK
Companies
Request for Explanation from Issuers and Other Public
11 B.242.e-CSC/CSM/CGC/11/2023 November 10, 2023 OJK
Companies
Report on Material Information or Facts Report on the
12 B.237.e-CSC/CSM/CGC/11/2023 November 8, 2023 Readiness of Funds for the Repayment of Sustainable Bonds II OJK
Bank BRI Phase I Year 2016 Series D
Request for Explanation from Issuer and Public Company
13 B.235.e-CSC/CSM/CGC/11/2023 November 6, 2023 OJK
Request for Discussion Time
Submission of Proof of Advertisement of Interim Financial
14 B.233.e-CSC/CSM/CGC/10/2023 October 27, 2023 OJK
Report Information
Request for Explanation from Issuers and Other Public
15 B.231.e-CSC/CSM/CGC/10/2023 October 24, 2023 OJK
Companies
Request for Explanation from Issuers and Other Public
16 B.225.e-CSC/CSM/CGC/10/2023 October 11, 2023 OJK
Companies
17 B.224.e-CSC/CSM/CGC/10/2023 October 10, 2023 Shareholder Structure Change September 2023 Stock Exchange
Request for Explanation from Issuer and Other Public
18 B.223.e-CSC/CSM/CGC/10/2023 October 10, 2023 OJK
Companies
Request for Explanation from Issuer and Other Public
19 B.222.e-CSC/CSM/CGC/10/2023 October 10, 2023 OJK
Companies
20 B.220.e-CSC/CSM/CGC/10/2023 October 5, 2023 Audit Committee Changes OJK
21 B.0557-DIR/FMA/03/2023 October 2, 2023 Request for Explanation from Issuers OJK
Submission of Proof of Advertisement of Additional
22 B.2275-DIR/INV/TCS/CPD/09/2023 September 25, 2023 Information Concise Public Offering of Sustainable OJK
Environmental Bonds I Bank BRI Phase II Year 2023
23 B.2274-DIR/INV/TCS/CPD/09/2023 September 25, 2023 Prospectus Submission OJK
Request for Explanation from Issuers and Other Public
24 B.2273-DIR/INV/TCS/CPD/09/2023 September 25, 2023 OJK
Companies
Request for Explanation from Issuer and Public Company
25 B.211.e-CSC/CSM/CGC/09/2023 September 14, 2023 OJK
Request for Discussion Time
Request for Explanation from Issuers and Other Public
26 B.209.e-CSC/CSM/CGC/09/2023 September 12, 2023 OJK
Companies
27 B.446.e-CSC/CSM/PAF/09/2023 September 10, 2023 Change in Shareholder Structure August 2023 Stock Exchange
Request for Explanation from Issuers and Other Public
28 B.206.e-CSC/CSM/CGC/09/2023 September 10, 2023 OJK
Companies
Request for Explanation from Issuers and Other Public
29 B.203.e-CSC/CSM/CGC/09/2023 September 10, 2023 OJK
Companies
30 B.205.e-CSC/CSM/CGC/09/2023 September 7, 2023 Explanation of Mass Media Coverage OJK
Submission of Proof of Advertisement of Interim Financial
31 B.197.e-CSC/CSM/CGC/08/2023 September 1, 2023 OJK
Report Information
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Request for Explanation from Issuers and Other Public
32 B.195.e-CSC/CSM/CGC/08/2023 August 29, 2023 OJK
Companies
Report on Ownership or Any Change in Share Ownership of a
33 B.193.e-CSC/CSM/CGC/08/2023(14) August 25, 2023 OJK
Public Company
Report on Ownership or Any Change in Share Ownership of a
34 B.193.e-CSC/CSM/CGC/08/2023(13) August 25, 2023 OJK
Public Company
Report on Ownership or Any Change in Share Ownership of a
35 B.193.e-CSC/CSM/CGC/08/2023(12) August 25, 2023 OJK
Public Company
Report on Ownership or Any Change in Share Ownership of a
36 B.193.e-CSC/CSM/CGC/08/2023(11) August 25, 2023 OJK
Public Company
Report on Ownership or Any Change in Share Ownership of a
37 B.193.e-CSC/CSM/CGC/08/2023(10) August 25, 2023 OJK
Public Company
Report on Ownership or Any Change in Share Ownership of a
38 B.193.e-CSC/CSM/CGC/08/2023(9) August 25, 2023 OJK
Public Company
Report on Ownership or Any Change in Share Ownership of a
39 B.193.e-CSC/CSM/CGC/08/2023(8) August 25, 2023 OJK
Public Company
Report on Ownership or Any Change in Share Ownership of a
40 B.193.e-CSC/CSM/CGC/08/2023(7) August 25, 2023 OJK
Public Company
Report on Ownership or Any Change in Share Ownership of a
41 B.193.e-CSC/CSM/CGC/08/2023(6) August 25, 2023 OJK
Public Company
Report on Ownership or Any Change in Share Ownership of a
42 B.193.e-CSC/CSM/CGC/08/2023(5) August 25, 2023 OJK
Public Company
Report on Ownership or Any Change in Share Ownership of a
43 B.193.e-CSC/CSM/CGC/08/2023(4) August 25, 2023 OJK
Public Company
Report on Ownership or Any Change in Share Ownership of a
44 B.193.e-CSC/CSM/CGC/08/2023(3) August 25, 2023 OJK
Public Company
Report on Ownership or Any Change in Share Ownership of a
45 B.193.e-CSC/CSM/CGC/08/2023(2) August 25, 2023 OJK
Public Company
Report on Ownership or Any Change in Share Ownership of a
46 B.193.e-CSC/CSM/CGC/08/2023 August 25, 2023 OJK
Public Company
47 B.185.e-CSC/CSM/CGC/08/2023 August 11, 2023 Explanation of Mass Media Coverage OJK
48 B.180.e-CSC/CSM/CGC/08/2023 August 04, 2023 Change in Shareholder Structure July 2023 Stock Exchange
Request for Explanation from Issuers and Other Public
49 B.181.e-CSC/CSM/CGC/08/2023 August 10, 2023 OJK
Companies
Request for Explanation from Issuers and Other Public
50 B.179.e-CSC/CSM/CGC/08/2023 August 10, 2023 OJK
Companies
51 B.13-CSC/CSM/CGC/08/2023 August 1, 2023 Change of Corporate Secretary OJK
Report on Ownership or Any Change in Share Ownership of a
52 B.12-CSC/CSM/CGC/07/2023 July 28, 2023 OJK
Public Company
Report on Ownership or Any Change in Share Ownership of a
53 B.11-CSC/CSM/CGC/07/2023 July 28, 2023 OJK
Public Company
Financial Report Submission Plan for the Second Quarter of
54 B.174.e-CSC/CSM/CGC/07/2023 July 27, 2023 2023 OJK
Reviewed on a limited basis
Request for Explanation from Issuers and Other Public
55 B.168.e.CSC/CSM/CGC/07/2023 July 20, 2023 OJK
Companies
Request for Explanation from Issuers and Other Public
56 B164.e-CSC/CSM/CGC/07/2023 July 13, 2023 OJK
Companies
57 B.164.e-CSC/CSM/CGC/07/2023 July 12, 2023 Share Buyback Report OJK
Report on Material Information or Facts Report on
58 B.161.e-CSC/CSM/CGC/07/2023 July 10, 2023 the Readiness of the Repayment Fund for Sustainable OJK
Environmental Bonds I Bank BRI Phase I Year 2022 Series A
59 B.155.e-CSC/CSM/CGC/07/2023 July 10, 2023 Change in Shareholder Structure June 2023 Stock Exchange
Request for Explanation from Issuers and Other Public
60 B.335.e-CSC/CSM/PAF/07/2023 July 10, 2023 OJK
Companies
Request for Explanation from Issuers and Other Public
61 B.156.e-CSC/CSM/CGC/07/2023 July 10, 2023 OJK
Companies
Submission of Proof of Advertisement of Additional
Information and/or Improvements to the Abridged Prospectus
62 B.152.e-CSC/CSM/CGC/07/2023 July 4, 2023 OJK
of the Public Offering of Subordinated Bonds IV Bank BRI Year
2023
PT Bank Rakyat Indonesia (Persero) Tbk.
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No. Letter Number Date Subject Destination
Request for Explanation from Issuers and Other Public
63 B.153.e-CSC/CSM/CGC/07/2023 July 4, 2023 OJK
Companies
Request for Explanation from Issuers and Other Public
64 B.154.e-CSC/CSM/CGC/07/2023 July 04, 2023 OJK
Companies
65 B.148.e-CSC/CSM/CGC/06/2023 June 22, 2023 Explanation of Mass Media Coverage OJK
Request for Explanation from Issuers and Other Public
66 B.146.e-CSC/CSM/CGC/06/2023 June 16, 2023 OJK
Companies
Submission of Proof of Advertisement for Abridged
67 B.140/CSC/CSM/CGC/06/2023 June 13, 2023 Prospectus of Public Offering of Subordinated Bonds IV Bank OJK
BRI Year 2023
68 B.133/CSC/CSM/CGC/06/2023 June 9, 2023 Shareholder Structure Change May 2023 Stock Exchange
Request for Explanation from Issuers and Other Public
69 B.134/CSC/CSM/CGC/06/2023 June 9, 2023 OJK
Companies
Request for Explanation from Issuers and Other Public
70 B.138/CSC/CSM/CGC/06/2023 June 9, 2023 OJK
Companies
Request for Explanation from Issuers and Other Public
71 R.0572-DIR/ALM/06/2023 June 5, 2023 OJK
Companies
Report on Material Information or Facts Report on Readiness
72 B.125.e-CSC/CSM/CGC/05/2023 May 31, 2023 of Funds for Repayment of Subordinated Bonds III Bank BRI OJK
Year 2018
Request for Explanation from Issuers and Other Public
73 B.116/CSC/CSM/CGC/05/2023 May 10, 2023 OJK
Companies
74 B.114/CSC/CSM/CGC/05/2023 May 10, 2023 Shareholder Structure Change April 2023 Stock Exchange
Request for Explanation from Issuers and Other Public
75 B.113/CSC/CSM/CGC/05/2023 May 10, 2023 OJK
Companies
Request for Explanation from Issuers and Other Public
76 B.112/CSC/CSM/CGC/05/2023 May 10, 2023 OJK
Companies
Request for Explanation from Issuers and Other Public
77 B.109.e-CSC/CSM/CGC/05/2023 May 4, 2023 OJK
Companies
Submission of Proof of Advertisement of Interim Financial
78 B.106.e-CSC/CSM/CGC/04/2023 April 28, 2023 OJK
Report Information
Request for Explanation from Issuers and Other Public
79 B.104.e-CSC/CSM/CGC/04/2023 April 26, 2023 OJK
Companies
80 B.101.e-CSC/CSM/CGC/04/2023 April 12, 2023 Minutes of the Annual General Meeting of Shareholders OJK
81 B.183/CSC/CSM/PAF/04/2023 April 10, 2023 Shareholder Structure Change March 2023 Stock Exchange
Request for Explanation from Issuers and Other Public
82 B.99/CSC/CSM/CGC/04/2023 April 10, 2023 OJK
Companies
Request for Explanation from Issuers and Other Public
83 B.98/CSC/CSM/CGC/04/2023 April 10, 2023 OJK
Companies
Report on Material Information or Facts Report on Material
84 B.93.e-CSC/CSM/CGC/04/2023 April 3, 2023 Information or Facts on Capital Increase in PT BRI Ventura OJK
Investama
85 B.90.e-CSC/CSM/CGC/03/2023 March 28, 2023 Annual Ranking Report OJK
Information Disclosure related to Corporate Action -
86 B-77.e-CSC/CSM/CGC/03/2023 March 15, 2023 OJK
Cash Dividend - 15032023
87 B.77-CSC/CSM/CGC/03/2023 March 15, 2023 Submission of Proof of Advertisement of GMS Results OJK
Summary of Minutes of the Annual General Meeting of
88 B.77.e-CSC/CSM/CGC/03/2023 March 14, 2023 OJK
Shareholders
89 B.69.e-CSC/CSM/CGC/03/2023 March 10, 2023 Change in Shareholder Structure February 2023 Stock Exchange
Request for Explanation from Issuers and Other Public
90 B.73.e-CSC/CSM/CGC/03/2023 March 10, 2023 OJK
Companies
Request for Explanation from Issuers and Other Public
91 B.75.e-CSC/CSM/CGC/03/2023 March 10, 2023 OJK
Companies
Report on Information or Material Facts of Changes in Share
92 B.68.e-CSC/CSM/CGC/03/2023 March 06, 2023 OJK
Ownership in PT Asuransi BRI Life
Request for Explanation from Issuers and Other Public
93 B.62.e-CSC/CSM/CGC/03/2023 March 01, 2023 OJK
Companies
Report on Ownership or Any Change in Share Ownership of a
94 B.5-CSC/CSM/CGC/02/2023 February 24, 2023 OJK
Public Company
PT Bank Rakyat Indonesia (Persero) Tbk.
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No. Letter Number Date Subject Destination
95 B-58/CSC/CSM/CGC/02/2023 February 21, 2023 Submission of Proof of Advertisement of GMS Invitation OJK
96 B59e/CSC/CSM/CGC/02/2023 February 17, 2023 Submission of Annual and Sustainability Report OJK
97 B.58/CSC/CSM/CGC/02/2023 February 10, 2023 Invitation to the Annual General Meeting of Shareholders OJK
98 B.46/CSC/CSM/CGC/03/2023 February 10, 2023 Change in Shareholder Structure January 2023 Stock Exchange
Request for Explanation from Issuers and Other Public
99 B.48/CSC/CSM/CGC/03/2023 February 10, 2023 OJK
Companies
Request for Explanation from Issuers and Other Public
100 B.45/CSC/CSM/CGC/03/2023 February 9, 2023 OJK
Companies
Submission of Proof of Advertisement of Annual Financial
101 B.49.e-CSC/CSM/CGC/02/2023 February 8, 2023 OJK
Report Information
Information Report or Material Facts Submission of Annual
102 B.294-DIR/FMA/02/2023 February 3, 2023 OJK
Financial Statements
103 B.41.e/CSC/CSM/CGC/02/2023 February 2, 2023 Submission of Proof of Advertisement of GMS Notice OJK
Report on Material Information or Facts of Share Buyback
104 B.40-e.CSC/CSM/CGC/02/2023 February 2, 2023 OJK
Plan
105 B.41.e-CSC/CSM/CGC/03/2023 February 2, 2023 Notice of Annual General Meeting of Shareholders OJK
106 B.42.e-CSC/CSM/CGC/02/2023 January 31, 2023 Explanation of Mass Media Coverage OJK
Report on Material Information or Facts Report on the
107 B.37.e-CSC/CSM/CGC/01/2023 January 30, 2023 Readiness of Funds for the Repayment of Sustainable Bonds II OJK
Bank BRI Phase IV Year 2018 Series A
Report on Information or Material Facts on the Termination
108 B.36.e-CSC/CSM/CGC/01/2023 January 26, 2023 of the Period of Buyback of Shares Issued by the Company OJK
(Buyback)
Submission of Annual General Meeting of Shareholders
109 R.57-DIR/CSC/01/2022 January 17, 2023 OJK
Agenda
Report on Ownership or Any Change in Share Ownership of a
110 B.4-CSC/CSM/CGC/01/2023 January 17, 2023 OJK
Public Company
Request for Explanation from Issuers and Other Public
111 B.78DIR/INV/01/2023 January 16, 2023 OJK
Companies
112 B.78-DIR/INV/01/2023 January 13, 2023 Report on the Use of Proceeds from Public Offering OJK
Report on Ownership or Any Change in Share Ownership of a
113 B.52-CSC/CSM/CGC/01/2023 January 13, 2023 Public OJK
Company
Report on Ownership or Any Change in Share Ownership of a
114 B.53-CSC/CSM/CGC/01/2023 January 13, 2023 OJK
Public Company
115 B.23.e-CSC/CSM/CGC/01/2023 January 13, 2023 Share Buyback Report OJK
Code of Ethics Code of Ethics Principles
BRI has a Code of Ethics which is the basic value for the Company, 1. Leader Commitment and Exemplary Leadership
Directors, Board of Commissioners and all employees in carrying The commitment of the leaders was reflected in the obligation
out their work professionally. The BRI Code of Ethics applies of the Board of Directors and the Board of Commissioners to
to all BRI personnel at all levels of the company organization. declare their compliance with the Code of Ethics through the
Continuous and sustainable implementation of the BRI Code Code of Ethics Statement Letter. In addition, the Board of
of Ethics in the form of attitudes, actions, commitments and Directors and Board of Commissioners were also role models
provisions that support the creation of a corporate culture. for all BRILiaN People in guiding and implementing the Code
The policies governing the Company’s Code of Ethics and its of Ethics.
implementation are contained in BRI Directors Circular No. 2. Transparency
SE.09.a-DIR/KEP/03/2023 dated 31 October 2023 concerning The principle of transparency was reflected in the openness
the First Amendment to Corporate Governance Book 6 (Code of and publication made by the Bank on the provisions,
Ethics) implementation and violations of the Code of Ethics that
occured in BRI in accordance with applicable regulations.
PT Bank Rakyat Indonesia (Persero) Tbk.
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Corporate
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3. Accountability the results of the investigation, the violation of the Code of
BRI’s responsibility as a Bank for the implementation Ethics was proven to be true, it would be subject to sanctions
of the Code of Ethics, among others, was reflected in in accordance with the provisions of the BRI Disciplinary
BRI’s relationship with customers, competitors, partners, Regulations.
regulators, stakeholders as well as society and the 5. Surveillance
environment. The responsibility to comply with the Code Monitoring and evaluation of the implementation of the
of Ethics for BRI personnel was documented in the Code Code of Ethics policy at BRI was carried out to ensure that
of Ethics Statement and the application of behavior in the Code of Ethics policy at BRI has been understood by BRI
accordance with the Code of Ethics in carrying out their personnel and implemented properly, so that it could always
duties and responsibilities. be a guide for BRI personnel. The Code of Ethics policy was
4. Control also constantly being improved in accordance with the latest
Violations of the Code of Ethics could be reported through conditions.
the Whistleblowing System (WBS) reporting tool. If based on
Points of The Code of Ethics
The application of the Company Code of Ethics is divided into the Bank Code of Ethics and the BRI Personnel Code of Ethics. The elements
of the Bank’s Code of Ethics are as follows:
1. Compliance with Laws 1. The Bank is committed to complying with applicable laws, regulations and regulatory policies in all Bank business
and Regulatory Policies activities. The provisions that serve as guidelines for the implementation of Bank business are the laws and regulations
that apply to the Bank, including regulations in the fields of banking, capital markets, limited liability companies,
BUMN, State Finance as well as other regulatory provisions and policies..
2. Compliance with provisions
a. The Bank is committed to fulfilling the obligations and provisions set by the regulator.
b. The Bank is fully responsible for reports, information and/or responses to requests for explanation from regulators.
3. The Bank is committed to implementing Anti-Money Laundering, Prevention of Terrorism Financing and Prevention of
Funding for the Proliferation of Weapons of Mass Destruction (APU, PPT and PPPSPM) in accordance with applicable
regulations.
2. Bank Relationship with 1. Equal treatment for all workers
BRI Personnel a. The Bank always treats every employee objectively, transparently, fairly and equally.
b. The Bank always provides a conducive work environment to increase work productivity.
2. Developing employee talent
The Bank always provides facilities and infrastructure to develop employee talents with the aim of increasing employee
competency and performance.
3. Prioritize Security, Safety and Health in the Work Environment
The Bank always provides a work environment in accordance with the values of the Occupational Health and Safety
Management System (K3).
4. The Bank supports the realization of good relations between employees
The Bank is committed to facilitating the formation of good relationships between fellow employees, including through
policies regarding respectful behavior in the workplace (Respectful Workplace Policy), implementation of BRI One
Culture and implementation of the BRILiaN Improvement Forum (BIF).
5. The Bank provides a workplace that supports the Respectful Workplace Policy
The Bank always provides a workplace that supports the Respectful Workplace Policy to create a work environment that
is free from discrimination, violence and harassment in order to produce a more inclusive and productive environment
to encourage company sustainability.
3. Relationship with 1. Prioritize customer needs
customers The Bank is committed to increasing customer satisfaction and loyalty towards the bank by providing banking products
and/or services needed by customers in accordance with applicable regulations.
2. Fair treatment of customers
The Bank always provides fair treatment to customers and does not discriminate in providing services to customers.
Apart from that, in dealing with customers, the bank always respects human rights.
3. Provide adequate education to customers
The Bank always provides adequate education to customers by understanding customer needs while still paying
attention to the bank’s interests. In addition, banks implement behavior in accordance with market conduct, namely
offering, making agreements, products and/or services.
4. Openness and transparency of information that can be accounted for in communication with customers
The Bank is committed to designing, compiling information, carrying out openness and transparency in conveying
information to customers by prioritizing clarity, accuracy, truth and not misleading. Openness and transparency of
information is carried out while still paying attention to applicable regulations.
5. Protection and confidentiality of personal data and/or information
The Bank is committed to safeguarding all information related to customer data and not disseminating it to
unauthorized parties, both internal and external and implementing personal data protection practices in accordance
with applicable laws and regulations.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 755
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4. Relationships with 1. Relationship with competitors
Competitors and Partners a. The Bank is committed to conducting healthy competition by prioritizing product excellence and/or quality services
in running the Bank’s business.
b. The Bank is committed to always maintaining good relationships and respecting the existence of competitors.
c. The Bank is committed to upholding anti-monopoly practices in accordance with laws relating to the prohibition of
monopolistic practices and unfair business competition.
d. In determining the costs or prices of financial products and/or services, the Bank pays attention to the reasonableness
of costs or prices, while still considering commercial aspects and healthy competition in conducting business.
2. Relationships with work partners
a. The Bank is committed to ensuring that its dealings with business partners are based on business practices that are
legal, fair and provide optimal benefits for the bank and partners by upholding compliance with applicable laws and
regulations.
b. Banks are required to carry out objective evaluations of vendors and avoid conflicts of interest.
c. The Bank always provides fair and non-discriminatory treatment to Business Partners who collaborate with BRI.
d. The Bank always respects human rights in dealing with its Business Partners.
5. Relations with 1. Provide optimal contribution and value for shareholders and investors
Shareholders and The Bank is committed to providing optimal contribution and value for shareholders and investors.
Investors 2. Protect shareholder rights
a. The Bank always provides equal (fair) treatment to shareholders to exercise their rights in accordance with the
company’s articles of association and applicable laws and regulations.
b. The Bank always respects and implements GMS decisions well.
c. The Bank always provides fair and equal treatment to all shareholders.
d. The Bank always respects human rights in dealing with shareholders.
3. Transparency and openness of information
The Bank is committed to preparing, submitting reports or disclosures clearly, accurately and comprehensively to
shareholders, customers and stakeholders, in accordance with applicable regulations.
6. Relationship with 1. Collaboration and establishing good relations with regulators
Regulators The Bank is committed to building good communication with regulators in accordance with applicable laws and
regulations.
2. Integrity and accuracy of bank reporting and information
The Bank is committed to producing Bank reports that are precise, accurate and accountable to management,
regulators and other authorities, in accordance with applicable regulations.
7. Relations with 1. Respect Human Rights
Community and the a. In dealing with stakeholders, the bank always respects human rights.
Environment b. The Bank always provides fair and equal treatment to the community.
2. Protect the environment and combat climate change
Banks are obliged to create a paradigm for the Company’s financial performance while still balancing good
Environmental, Social and Governance (LST) interests to produce added value (Value Added) for stakeholders in the
long term (Sustainability) and contribute to the nation’s progress and environmental sustainability.
3. Take into account the adverse impact of each policy set by the bank on economic, social and environmental conditions
Banks are obliged to take into account the adverse impact of each policy that will be implemented on economic, social
and environmental conditions.
4. Social and Environmental Responsibility
a. The Bank continues to implement and improve corporate social responsibility programs within the Bank by
supporting positive steps taken by local communities and encouraging the involvement of BRI personnel in them.
b. The Bank always supports Government programs in efforts to preserve the environment and improve the quality of
life of the community.
5. Contribution to charity and sponsorship
a. The Bank’s contribution in any form to charity and sponsorship is always carried out in accordance with the bank’s
code of ethics and applicable regulations, not in the capacity of activities containing politics, and is not used as a
means of bribery and corruption.
b. Bank contributions to charity and sponsorship must be communicated to the public.
6. Prohibition of involvement in political activities
The Bank is committed to not allowing Bank funds, facilities and resources to be donated to and/or used by parties
involved in political activities including charity assistance and sponsorship of political activities.
8. Ethics as a Business 1. Optimization of company value within the group
Group (BRI Group) a. The Bank always strives to maximize the potential of the BRI Group.
b. In terms of maximizing BRI Group’s business potential, the Bank is obliged to follow statutory provisions, regulatory
provisions and internal regulations.
2. Mutual respect in relations with the BRI Group
The Bank always behaves respectfully in establishing relationships with BRI Group Entities.
3. Maintain the confidentiality of group information
When exchanging information/policies between the BRI Group, it is carried out in accordance with the provisions of
corporate confidentiality at the Bank and BRI Group Entities while still paying attention to applicable regulations.
4. Establish cooperation and good relations with BRI Group Entities
The Bank always maintains good cooperation and relationships through effective and efficient coordination.
9. Gratification Control, The Bank is committed to always implementing gratification control, anti-bribery and anti-corruption through the Anti-
Anti-Bribery and Anti- Bribery and Gratification Control Policy as well as the establishment of a Gratification Control Unit (UPG) and an Anti-
Corruption Bribery Compliance Function (FKAP).
PT Bank Rakyat Indonesia (Persero) Tbk.
756 Annual Report 2023
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Corporate
Governance
Elements of the BRI Personnel Code of Ethics are as follows:
1. Compliance with Laws, 1. BRI personnel uphold the bank’s compliance with applicable laws, regulations and internal bank policies.
Regulatory Policies and 2. Compliance with provisions
Bank Internal Policies BRI personnel are committed to fulfilling the obligations and provisions set by the Regulator and Internal Bank.
3. BRI personnel always comply with the provisions on Anti-Money Laundering, Prevention of Terrorism Financing and
Prevention of Funding for the Proliferation of Weapons of Mass Destruction (APU, PPT and PPPSPM) in accordance with
applicable regulations.
2. Code of Ethics as BRI 1. Prohibition of abuse of position
Personnel a. BRI personnel are obliged not to abuse their authority, whether for personal or group interests.
b. BRI personnel are committed not to carry out any form of action that violates and/or conflicts with the functions,
duties and authority in accordance with the Company’s Articles of Association, internal Bank regulations, or
applicable laws and regulations, which could be detrimental to the Company.
2. Prevent conflicts of interest
a. BRI personnel are required to avoid all activities that could give rise to a conflict of interest.
b. BRI personnel are required to report any conflict of interest situation.
c. BRI personnel are prohibited from giving approval and/or requesting approval for all bank facilities that are special
and intended for themselves, their affiliates and their groups.
d. BRI employees are prohibited from working for other companies, unless they have received an assignment or written
permission from the Company.
3. Prohibition of insider trading
a. BRI personnel who possess and receive confidential information related to the company are not permitted to use
this information to take advantage of themselves, affiliates and other third parties.
b. BRI personnel are prohibited from abusing their position to take advantage, either directly or indirectly, for
themselves or other people who can influence decisions.
4. Protect bank assets
a. BRI personnel are required to maintain and protect all bank assets (including data owned by the bank).
b. BRI personnel are required to use Bank assets only for official purposes and not for personal purposes.
5. Maintain the security of Bank and Subsidiary Company information
a. BRI personnel are prohibited from conveying internal Bank information, which includes bank secrets and position
secrets, to unauthorized parties. The Bank’s internal information includes but is not limited to information related to
the Bank’s strategic business plans, internal banking research results, banking product development, employment
data, audit results, internal documents and other important information.
b. BRI personnel are obliged to protect the confidentiality of the Bank’s internal information, both while still working
with the Bank and after leaving the Bank or after no longer being connected with the Bank in accordance with
applicable regulations.
c. BRI personnel are required to maintain the confidentiality of Bank information, including the distribution of policies/
procedures to external parties (including the BRI Group and other corporate entities outside the BRI Group) in
accordance with applicable regulations.
d. BRI personnel are committed not to disclose, report, disseminate, transfer, leak or in any other way cause personal
data and/or confidential information to become known to other parties for any purpose that could be detrimental to
the bank and/or not in line with bank policy.
6. Obligation to report violations of the Code of Ethics
If they become aware of a violation of the Code of Ethics within the bank, BRI personnel are obliged to report it through
the whistleblowing system in accordance with applicable regulations.
7. Comply with the provisions for using social media
BRI personnel are required to comply with the provisions that apply at BRI in the use of social media.
8. Carry out efforts to prevent and eradicate fraud
BRI personnel play an active role in efforts to prevent and eradicate fraud and are willing to report in the event of an act
of fraud, one of which is through the Whistleblowing System (WBS).
3. Relationship with 1. Prioritize customer needs
customers a. BRI personnel are obliged to pay attention to and prioritize the needs of each customer through good relationships
with customers, while still paying attention to fairness and avoiding conflicts of interest.
b. BRI personnel are committed to increasing customer satisfaction and loyalty towards the bank by providing banking
products and/or services needed by customers.
2. Respect customers
BRI personnel always respect customers in providing services and always provide excellent service while still observing
the precautionary principle.
3. Fair treatment of customers
BRI personnel always provide fair and equal treatment and service to every customer. Apart from that, in dealing with
customers, BRI personnel always respect human rights.
4. Provide adequate education to customers
BRI personnel always provide adequate education to customers by understanding customer needs while still paying
attention to the interests of the bank.
5. Openness and transparency of information that can be accounted for in communication with customers
BRI personnel always prioritize honesty and transparency in conveying information to customers.
6. Protection and confidentiality of customer assets, personal data and transactions
a. BRI personnel are committed to safeguarding all Bank information and not disseminating it to unauthorized parties.
BRI personnel are permitted to provide Bank information, in accordance with applicable laws and BRI internal
regulations.
b. BRI personnel are required to verify bank information before providing it to interested parties, in accordance with
applicable laws and BRI internal regulations.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 757
Page 319
4. Relationships with 1. Relationship with competitors
Competitors and Partners a. BRI employees always carry out healthy competition by prioritizing product excellence and/or quality services.
b. BRI employees always maintain good relationships and respect competitors.
c. BRI personnel always prioritize healthy competition in running the Bank’s business, both against competitors and
subsidiary companies.
d. BRI personnel are committed to upholding anti-monopoly practices in accordance with legislation relating to the
prohibition of monopolistic practices in unfair business competition.
2. Relationships with work partners
a. Comply with applicable provisions regarding the procurement of goods and services
b. BRI personnel always comply with applicable procedures and mechanisms as well as provisions for the procurement
of goods and services.
c. BRI personnel ensure that work partners comply with bank policies and applicable laws and regulations.
5. Relations between fellow 1. Comply with the policy of respectful behavior in the workplace (Respectful Workplace Policy)
employees, including BRI BRI personnel are required to comply with the Respectful Workplace Policy in accordance with applicable regulations.
Group employees 2. Avoid unhealthy competition between workers
BRI employees always avoid unhealthy competition at work and create a conducive work environment.
3. Help each other, motivate and work together in positive things
BRI employees always behave in a mutually helpful and motivating manner among employees and work together in
positive ways.
6. Relationship with 1. Collaboration and establishing good relations with regulators
Regulators BRI personnel are committed to building good communication with regulators based on applicable laws and regulations.
2. Integrity and accuracy of Bank Reporting and information
a. BRI personnel are committed to producing bank reports that are precise, accurate and accountable to management,
shareholders, customers and stakeholders.
b. BRI personnel are responsible for carrying out official records regarding Bank activities accurately, honestly,
completely and on time.
7. Relations with 1. Respect Human Rights
Community and the In dealing with the community, BRI personnel always respect human rights.
Environment 2. Take into account the adverse impact of each policy set by the bank on economic, social and environmental conditions
BRI personnel are required to take into account the detrimental impact of each policy that will be implemented on
economic, social and environmental conditions.
3. Social and Environmental Responsibility
a. BRI personnel are always involved in carrying out corporate social responsibility programs within the Bank by
supporting positive steps taken by the local community.
b. BRI personnel always support Government programs in efforts to preserve the environment and improve the quality
of life of the community.
4. Prohibition of involvement in political activities
BRI personnel uphold the ethics of not contributing their time, money or personal resources to political activities as
follows:
a. Participate in the election of legislative candidates, executive candidates, political party members, or connect and
take part in an organization and/or individual whose aim is to provide support to a political party or candidate.
b. Take part in political campaigns, political fundraising or for the purpose of political participation.
c. Carrying out political party activities or other similar activities.
8. Gratification Control, 1. BRI personnel and/or their families are obliged to refuse and are prohibited from accepting gratification from any party
Anti-Bribery and Anti- that is related to their position, either directly or indirectly, and which is contrary to their obligations or duties and
Corruption which deviate from BRI provisions and applicable laws and regulations.
2. BRI personnel and/or their families are prohibited from giving and/or offering gratuities to State Officials and Employees
that deviate from BRI provisions and applicable laws and regulations.
3. Prohibition on accepting gifts
a. BRI employees uphold the ethics of not asking for or accepting any gifts or rewards to enrich themselves or their
families.
b. BRI personnel are prohibited from offering, promising, providing undue benefits of any value (financial or non-
financial), to State Administrators and/or Civil Servants, either directly or indirectly, regardless of location, as an
inducement or reward to act or withhold from acting in the context of carrying out the duties and responsibilities of
State Administrators and Civil Servants; And
c. BRI personnel are prohibited from giving or offering gifts, generosity, political or charitable donations, sponsorships
and other benefits that could be perceived by other parties as bribery even though the giving or receiving is not
intended for the purpose of bribery.
Commitment to the Code of Ethics
All BRI personnel, namely, Directors, Board of Commissioners and all employees must know, understand and implement the BRI
Code of Ethics in accordance with applicable regulations. All BRI personnel were required to make a Code of Ethics Statement every
year as a form of commitment in compliance with the Company’s Code of Ethics. The Code of Ethics Statement was a condition of
continued employment with the Company.
PT Bank Rakyat Indonesia (Persero) Tbk.
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Code of Ethics Socialization 5. Whistleblowing System
All violations of BRI’s code of ethics were reported through
In order to improve BRI personnel’s understanding of the the Whistleblowing System (WBS) mechanism. If based on
Company’s Code of Ethics, BRI communicated the Code of Ethics the results of the investigation, the violation of the Code
policy to all BRI personnel, among others through: of Ethics was proven, it would be subject to sanctions in
1. Company website. accordance with the provisions of BRI disciplinary violations.
2. Landing Page on the BRISTARS application.
3. Collective Labor Agreement between the Company’s Labor Types of Sanctions for Violating the Code of
Union and the Company’s Management. Ethics
4. Posters, videos and other advertising media at the Company’s
offices.
Sanction Category
Code of Conduct Consultation Media Termination of Employment
Written Warning
Consultation in the form of questions regarding the application
of the Code of Ethics could be done by means of E-mail to the Written Reprimand
address: kode-etik@corp.bri.co.id Demotion 1 Grade
2 Grade Demotion
Efforts to Implement and Enforce the Code
of Ethics
Number of Violations and Sanctions Given
In an effort to uphold the code of ethics in the company, the Board
of Directors, Board of Commissioners, and all BRI employees were The number of internal violations that occurred during 2023 was
committed to running the Bank’s business by applying ethics in as follows.
the banking system. The realization of this commitment was
carried out in:
Number of Violations
1. Code of Ethics Statement
All BRI personnel must know and understand well and Internal
Non permanent workers
declare the “Statement of Compliance with the Code of Violations Permanent
Workers
Ethics” every year. Contract Outsourcing
2. Commitment of Management and All BRI Workers
Completed 1.953 124 74
Commitment of management and all Employees not to
accept and give gratuities in the form of money and / or goods In the Settlement
2.315 41 22
Process
related to their obligations or responsibilities published in
the mass media and the Company’s website. Total 4.268 165 96
3. Annual Disclosure Conflict of Interest
All BRI personnel were required to make an annual disclosure
of no conflict of interest every year, and all work units are During 2023, internal violations that have been processed were
required to submit reports on transactions/decisions that 1,209 The details of the sanctions given were as follows.
contain conflicts of interest every month.
4. Integrity Pact
Total
The signing of the integrity pact was carried out by the
procurement committee, user work unit, vendor or partner Sanction Category
Permanent Non permanent
in the entire process of procuring goods and services at Workers workers
BRI. In addition, every year the Board of Directors and
Termination of Employment 58 198
Board of Commissioners sign the GCG Statement as a form
of commitment to implementing the principles of Good Written Warning 534 -
Corporate Governance. Meanwhile, all employees sign an
Written Reprimand 305 -
Anti-Fraud and Gratification Control commitment at the
BRiILiaN Improvement Forum which was held annually. Demotion 1 Grade 241 -
2 Grade Demotion 71 -
Grand Total 1.209 198
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 759
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Whistleblowing System of the reporter. Any violations committed in the process of
managing whistleblowing system reports, whether in the form of
In improving the implementation of Good Corporate Governance leaking the identity of the reporter or submitting false reports,
at BRI, the Company’s management was committed to running would be followed up in accordance with applicable regulations.
the company professionally based on behavior in accordance
with the code of ethics and corporate culture. Therefore, if there Whistleblower Protection
are violations committed by BRI personnel, management has
provided reporting media that is managed transparently and According to the company’s internal policy, BRI is dedicated to
fairly, namely through the Whistleblowing System. safeguarding whistleblowers and ensuring the confidentiality
of any personal data and information reported. Whistleblowers
BRI’s Whistleblowing System Policy has been regulated in the are given the option to make anonymous reports. The company
Circular Letter of the Board of Directors Number SE.09-DIR/ also provides protection to whistleblowers who are employees,
KEP/03/2023 dated March 15, 2023 regarding Corporate shielding them from threats of retaliation such as pressure from
Governance Book 2 regarding the Whistleblowing System superiors, delays in promotion, discrimination, dismissal, and
referring to the Financial Services Authority Regulation (POJK) unilateral transfers. Additionally, BRI offers legal assistance to
No.39/POJK.03/2019 dated December 19, 2019 concerning the reporters as required by the relevant regulations.
Implementation of Anti-Fraud Strategies for Commercial Banks.
Whistleblowing System Reporting and
In order to maintain the quality of Whistleblowing System Handling Mechanism
management, BRI takes the following steps:
1. Evaluation of the implementation of the Corruption 1. The reporter submited a report indicating a violation through
Crime Whistleblowing System which is integrated with the the Whistleblowing System.
Corruption Eradication Commission. 2. Reporters submiting reports indicating violations received a
2. Updating the management structure and evaluating the report code and keywords to view the report follow-up process
implementation of the BRI Whistleblowing System in on the whistleblowing system website (www.whistleblowing-
accordance with current conditions. system.bri.co.id).
3. Dissemination of communication materials related to 3. Reporters who conveyed indications of violations via means
the Whistleblowing System, both to workers, vendors and other than websites (SMS, WhatsApp, Letters and Emails),
customers. the Whistleblowing System (WBS) Officer provided a report
4. Evaluate workers’ understanding regarding the code and keywords to the Whistleblower submitting their
Whistleblowing System through e-learning or e-survey. identity or email.
5. Certified education for workers involved in WBS management, 4. Whistleblowing System officers recorded all reports indicating
namely Interactive Learning Training for Managing a violations in the whistleblowing system application.
Whistleblowing System with Integrity (INTEGRITY WHISTLE) 5. WBS officers carried out initial analysis (verification) of
reports indicating violations according to the whistleblowing
Submission and Media of Violation Reports system report criteria.
The means of reporting the Whistleblowing System could be 6. If necessary, the WBS Officer might request additional
reported through: : information and confirmation from the Reporter in fulfilling
1. SMS: 08118200600 the report information and data.
2. Whatsapp: 08118200600 7. The WBS Management Unit Leader validated the results of
3. Written Letter: PO BOX 1895 JKP 10900 verification of reports indicating violations and decides on
4. Webmail: whistleblower@corp.bri.co.id the follow-up to the report, namely:
5. Website: https://whistleblowing-system.bri.co.id a. Follow up to carry out investigations; or
b. No to follow-up (the report was rejected) because it did
not meet the WBS report criteria.
Reward & Punishment 8. The WBS Management Unit appointed an Investigation Work
Unit to investigate WBS reports.
BRI fully realized the importance of implementing a 9. The WBS Management Unit made an assignment letter and
whistleblowing system in preventing irregularities that could submits the assignment letter to the Investigation Work Unit.
harm the company. For this reason, BRI gave appreciation to 10. The Investigation Work Unit submited a report on the results
workers who dared to report irregularities that occurred through of the investigation (including recommendations for follow-
the whistleblowing system. up corrective action) if:
a. The investigation was carried out by the Internal Audit
All whistleblowing system reports received would be followed up Work Unit
effectively and efficiently while maintaining the confidentiality
PT Bank Rakyat Indonesia (Persero) Tbk.
760 Annual Report 2023
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Corporate
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The investigation report was submitted in the form of an 11. The improvement follow-up report includes:
Audit Result Report to the authorized Work Unit with the a. Follow up on perpetrators indicating violations and
supervision of the WBS Management Unit. Monitoring of correcting weaknesses that occured as well as risk
follow-up actions to improve investigation results was mitigation.
carried out by the Investigation Work Unit. b. Provide information to the reported superior in order to
b. Investigations were carried out by consultants or protect the good name of the reported person if the WBS
independent parties report was not proven.
The investigation results report was submitted to the 12. The work unit had the authority to carry out follow-up
WBS Management Unit. Monitoring of follow-up actions improvements in accordance with applicable regulations.
to improve investigation results was carried out by the 13. The work unit had the authority to submit follow-up reports
WBS Management Unit. for improvements to the WBS Management Unit.
Flow of Whistleblowing System
Report Approval
Code &
Password
The reporter submits a report indicating WBS Management Unit Leader/
Verify the WBS report by the WPS
violations of the Application, SMS, WA, Audit Committee Leader carries out
Officer/Audit Committee Officer
Email and letter Validation
Rejected Followed up
Flow of the Whistleblowing
System Reporting Mechanism
(WBS) Updated push on
The WBS Management Unit/Audit
Committee appoints the Investigation
the system
Work Unit to carry out the investigation
The work unit has the authority to carry The Investigation Work Unit submits a
UP WBS Officer/Audit Committee report on the results of the investigation
out follow-up improvements and report
Officer updates the status of the report to the authorized work unit with a copy of
them to the UP WBS/Audit Committee
the UP WBS/Audit Committee
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 761
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Violation Indication Criteria 1. Comply with BRI’s code of ethics as proven by signing a code
Information on reporting indications of violations that can be of ethics statement and integrity pact.
submitted and followed up through the Whistleblowing System 2. Maintain the confidentiality of the reporter’s identity,
(WBS), namely: information and documents regarding reports indicating
1. Fraud; violations.
2. Gratification or receiving and/or giving bribes; 3. Carry out duties and responsibilities as well as authority in
3. Ethics Violations; following up on all reports indicating violations.
4. Violations of the Code of Ethics (including violations of 4. Avoid conflicts of interest in following up reports of
provisions, etc.); indications of violations.
5. Violations of BRI’s accounting and financial reporting 5. Record and update all activities in follow-up to reports
processes; indicating violations of the whistleblowing system.
6. Indications of violations committed by the BRI Board of 6. Manage all whistleblowing system data and report documents
Commissioners, BRI Board of Directors Members, SEVP and store them in a safe place.
and Members of the Board of Commissioners/Directors of 7. In carrying out the tasks mandated, the designated work
Subsidiaries. unit must prioritized the independence and confidentiality of
WBS reports and reporters..
Completeness of the Whistleblowing System
Report Socialization of The Whistleblowing System
The violation indication report must at least contain the BRI WBS socialization has been carried out to Internal Parties
following: (BRI Employees) and External Parties including:
1. Reported Violations 1. Communicate the WBS policy to all workers via the BRI
The main points of reporting/information on violations that internal portal.
occur were accompanied by an estimate of the amount of 2. Deliver WBS material to the BRI Employee development and
loss (if known). enhancement program.
2. Parties Involved 3. Socialization of WBS to Work Units through effective
BRI and all parties known to be involved in carrying out the communication materials.
reported violations. 4. Place a message from the CEO on the Bristars application
3. Time of the Violation landing page (BRI internal portal).
The time period during which the indication of the violation 5. Implement WBS e-learning for all BRI employees.
occured. 6. Submission of WBS information via the Company’s website.
4. Place where the violation occurred
Location/place of the work unit where the violation occurred.
5. Chronology of Events
Description of events/chronology of incidents indicating
violations.
6. Evidence of Violation
Documentation of indications of violations in the form of
documents, photos, videos and other supporting information.
Management of Violation Reports
Management of Whistleblowing System reports has been carried
out by the WBS Management Unit under the President Director
and monitored by the Board of Commissioners through the Audit
Committee. The WBS Management Unit was responsible for
managing and following up on reports indicating violations.
Independence of Whistleblowing System
Management
In maintaining independence and confidentiality in implementing
the Whistleblowing System, the Work Unit appointed and given
the authority to follow up on reports indicating violations was
required to:
PT Bank Rakyat Indonesia (Persero) Tbk.
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Corporate
Governance
Number of Complaints and Complaint Sanctions/Follow Up on Complaints in 2023
Process
During 2023, 30 (thirty) violation complaint reports (WBS) were
Sanctions/Follow Up Disciplinary Punishment
received containing 50 (fifty) sub-indications of violations. The
development trend of WBS reports for the last 3 (three) years is Insufficient Evidence 2
as follows:
Formation Letter 15
Written Warning 4
Description 2021 2022 2023
Written Reprimand 4
Number of complaints 54 56 30
Demotion to 2 Position Grade 1
Sub Indication of
116 107 50 Work termination 2
Violation
Total 28
Based on this data, the sub-indications of violations that were
most frequently reported and proven in 2023 were violations of Anti-Corruption Program
provisions/procedures and fraud as per the following data::
Programs and Procedures Carried Out to
Status
Overcome Corruption Practices, Kickbacks,
Indication of Complaints Fraud, Bribery and/or Gratituities
Violation Accepted Not In
Proven
proven Progress
BRI maintains the quality of implementation of control and
management of gratuities through ISO 37001:2016 certification
Fraud 19 12 6 1
concerning International Standards for Anti-Bribery Management
Gratituities or Systems. BRI has an Anti-Bribery Compliance Function which is
Receiving and/ 6 3 3
or Giving Bribes tasked with overseeing and ensuring that the Anti-Bribery System
runs according to ISO 37001:2016 standards. The Anti-Bribery
Ethics
Violations
6 4 1 1 Compliance function is regulated in the Circular Letter of the
Directors of Corporate Governance Policy number SE.09a-DIR/
Violation of the
KEP/03/2023 dated March 15 2023 Book 3 concerning Anti-
Code of Ethics
(Including Bribery and Gratification Control.
19 9 6 4
Violations of
Provisions and
others) Anti Fraud Strategy
Anti Fraud Strategy covered the Bank’s strategy in controlling
The most widely used WBS reporting media during 2023 was via Fraud designed to develop, implement and improve the anti Fraud
WhatsApp with 12 (twelve) reports (40%), email with 8 (eight) compliance program in the Bank, by referring to the process of
reports (30%), website with 8 (eight) reports (27%). Trends in the Fraud occurrence and paying attention to the characteristics
use of WBS reporting media over the last 3 (three) years are as and range of potential Fraud occurrence structured in a
follows: comprehensive, integralistic manner and implemented in the
form of a control system. Implementing an anti-fraud strategy
became a part of implementing risk management, especially
Reporting Media 2021 2022 2023
those related to aspects of the internal control system. The
E-mail 10 19 9
implementation of BRI’s anti-fraud strategy contained 4 (four)
pillars, namely:
SMS 5 3 0
1. Prevention
Letter 1 1 1 2. Detection
3. Investigation, reporting and sanctions.
Website 30 18 8
4. Monitoring, evaluation and follow-up.
WhatsApp 8 15 12
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 763
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PREVENTION MONITORING, EVALUATION AND FOLLOW-UP
The prevention pillar contained steps to reduce the potential risk The monitoring, evaluation and follow-up pillar contained steps
of fraud, which includes at least: to carry out monitoring and evaluation and follow up on fraud,
1. Anti Fraud Awareness including at least:
Anti-Fraud Awareness was an effort to raise awareness 1. Monitoring
regarding the importance of preventing fraud for all levels One of the important steps in implementing a Fraud
of the Bank organization and various parties related to the control system was monitoring follow-up actions carried
Bank. Through good leadership and supported by high anti- out on Fraud, both in accordance with the Bank’s internal
fraud awareness, it was expected that awareness could grow regulations and in accordance with statutory provisions.
among all elements in the Bank and various parties connected 2. Evaluation
with the Bank regarding the importance of controlling fraud. To support the implementation of the evaluation, the Bank
The leadership’s morals and awareness of anti-fraud had to maintained data on fraud incidents. Event data can be used
animate every policy or provision set. Efforts to raise anti- as an evaluation tool. Based on fraud incident data and the
fraud awareness were carried out, among others, through: results of the evaluation, weaknesses and causes of fraud
a. Preparation and Socialization of Anti-Fraud Declaration can be identified and necessary handling and improvement
b. Anti-Fraud Culture Program for Employees steps can be determined, including strengthening the
c. Fraud Awareness and Awareness Program for Customers internal control system. A comprehensive evaluation of the
2. Identify Vulnerabilities Fraud control system was carried out periodically.
Vulnerability identification became a process for identifying, 3. Follow up
analyzing and assessing potential risks of fraud which could The Bank developed a follow-up mechanism based on the
be carried out periodically or if there were indications of results of evaluation of Fraud incidents to correct weaknesses
fraud. and strengthen the internal control system in order to
3. Get to know your employees policy prevent the recurrence of Fraud due to similar weaknesses.
As an effort to prevent fraud, the Bank implemented a policy
of getting to know employees as an effort to control the HR To support the effectiveness of implementing anti-fraud
aspect. strategies, the Company has established a work unit or function
tasked with handling the implementation of anti-fraud strategies
DETECTION in the organization, in this case managed by the Operational Risk
The detection pillar contained steps to identify and discover Division which should be responsible to the President Director.
fraud in the Bank’s business activities, which included:
1. Policy and Mechanism for Handling Complaints Gratification Control Management
(Whistleblowing)
2. Surprise Audit The Gratification Control Unit is the only Work Unit tasked with
3. Monitoring System managing gratification control at BRI. The Gratification Control
Unit itself is a unit or function within BRI that carries out the
INVESTIGATIONS, REPORTING, AND SANCTIONS function of controlling the practice of receiving and giving
The investigation, reporting and sanctions pillar contained gratuities. Gratification control at BRI is carried out by the
steps for investigations, reporting systems and the imposition of Gratification Control Unit (UPG) which was formed in 2017 and
sanctions on fraud incidents, which included: is attached to the BRI Compliance Work Unit, namely the BRI
1. Investigation Compliance Division.
Investigations were carried out to collect evidence related to
incidents suspected to be acts of fraud. Investigation was an The Gratification Control Unit in the Compliance Division has
important part of the Fraud control system which provided duties and responsibilities including:
a message to all related parties that every indication 1. Develop provisions for gratification control.
of detected Fraud was always processed according to 2. Socialize the provisions for gratification control to BRI’s
investigation standards and the perpetrator was processed internal and external parties.
according to the provisions. 3. Manage gratification reports in the form of analyzing
2. Reporting and administering reports of acceptance and rejection of
The Bank developed an effective reporting mechanism for gratification by BRI personnel.
carrying out investigations into discovered Fraud incidents. 4. Become the admin of the GCG Online System and KPK Online
3. Imposition of Sanctions Gratification applications.
The Bank developed an effective internal sanctions policy 5. Forward reports on receipt of gratification to the Corruption
to follow up on the results of investigations to provide a Eradication Commission via the online gratification system.
deterrent effect for fraud perpetrators 6. Manage gratified goods until the status of the gratified
goods is determined.
PT Bank Rakyat Indonesia (Persero) Tbk.
764 Annual Report 2023
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Corporate
Governance
7. Monitor and evaluate the implementation of gratification Regional Risk Management & Compliance as a supporting
control. function in gratification control activities has duties and
8. Identify vulnerable points and mitigate the risk of responsibilities including:
gratification. 1. Implement gratification control programs prepared by the
9. Initiated a breakthrough in gratification control at BRI Compliance Division.
10. Convey the implementation of the gratification control 2. Monitoring compliance with gratification reporting in
program to the Board of Directors which at least includes: Regional Offices and Supervision Work Units through the
Plans and/or results of the Gratification Control Program GCG Online System 2.0
Dissemination as well as evaluation results of the Gratification 3. Socialize the provisions for gratification control to BRI
Control Program. internal and external parties at Regional Offices.
11. Ensure follow-up on reports of receipt and/or rejection of
gratuities is in accordance with the provisions. Gratification Reporting Manager
12. Provide approval for the letter determining ownership of the
gratification goods. The Gratification Control Unit in the Compliance Division became
13. Request data and information from the Work Unit regarding the sole manager of Gratification reporting at BRI which then
monitoring of the Gratification Control Program at the carries out analysis and administration of Gratification Reports
operational work unit level. submitted by BRI employees. In accordance with BRI policy
14. Coordinate with Internal Audit if there is a violation of the regarding Gratification , there are two types of Gratification ,
code of ethics regarding the implementation of UPG’s duties namely:
and responsibilities 1. Gratituities that has to be reported
15. Provide consultations in the form of suggestions and Acceptance and/or rejection of Gratification by BRI personnel
recommendations to BRI personnel regarding gratification based on/related to their position or authority and contrary
control at BRI. to their obligations or duties.
2. Gratituities that do not have to be reported
Gratituities that were not required to be reported were gifts
received by BRI personnel not related to their position or
authority and did not conflict with their obligations or duties.
Gratification Reporting Mechanism
In reporting Gratification , all BRI personnel were required to report it to the BRI Gratification Control Unit via the reporting media
provided, namely GCG Online System 2.0
Human Capital System Letter to BRI Compliance
Email:
(BRIstars) Division BRI Building 2 Floor 10,
upg.bri@corp.bri.co.id
GCG Online System 2.0 Jl. Jendral Sudirman Cav 44-46
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 765
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An explanation of the Gratification reporting mechanism is as follows.
MECHANISM FOR HANDLING GRATIFICATION REPORTING
Filling in form
Delivered Via
Or Direct Email Fax Letter Web Online
Submitted
Gratification Recipient (Reporting) • Physical Letter
• Email
• GCG Online System 2.0
1
Delivered via UPG (10 working days Delivered via UPG (30 working days
Decree is submitted to the
2a from receipt of gratification) from receipt of gratification) 2b
reporter (7 working days
after being determined)
4 GRATIFICATION STATUS DETERMINATION PROCESS
(30 Working Days)
GRATIFICATION CONTROL UNIT
Gratification Analysis Results of
5 Report & Review
Determination i ii
Recapitulation
Decree
Recapitulation Report &
Review (14 HK)
State-owned Completeness Verification Document Review
gratification
(Submitted 7
working days
after the Decree is
Declared
6 3
KPKNL iii ii i
Ministry of
Finance
State Treasury Request for Data Completeness
Analysis and Status
Account and Information Verification
Determination
PT Bank Rakyat Indonesia (Persero) Tbk.
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Corporate
Governance
Implementation of Gratification Control In 2023 2023 Gratification Report
During 2023, BRI has implemented Gratification control programs, As a form of employee support for the gratification control
including: program within the company, there are 61 gratification reports
that have been submitted by BRI employees to the BRI UPG during
Gratification Control Commitment 2023. Meanwhile, there were 10 reports that were forwarded to
1. Signing of an anti-gratification commitment in the code of the Corruption Eradication Commission as gratification reports
ethics statement by BRI personnel, including the Board of that must be reported. Meanwhile, 51 other reports included
Commissioners, Directors and all BRI employees throughout gratuities that were not required to be reported.
Indonesia.
2. Anti-bribery self-assessment carried out by all BRI Selindo Anti-Corruption Training/Socialization to
employees in the context of mapping points prone to Employees
gratification.
3. The signing of the integrity pact is also carried out during the Several forms of activities, educational programs and outreach
goods and services procurement process by the BRI goods that have been carried out by UPG BRI during 2023 include:
and services procurement committee and BRI vendors/ 1. Implementation of Anti-Bribery and Gratification self-
partners to maintain integrity and independence in the goods learning for all BRI employees online via BRISMART (BRI
and services procurement process. online learning media).
2. Delivery of Gratification Control and Anti-Bribery material
Gratification Policy Update through the BRILiaN Specialist Development Program (BSDP)
In 2023, BRI has updated its Gratification policy which was Education Program for the Regional Risk Management Team
previously regulated in the Directors’ Circular Letter number of all work units.
SE.63-DIR/KEP/12/2020 dated December 8, 2020 concerning 3. Socialization of Gratification Control and Anti-Bribery to
Anti-Bribery Provisions and Gratification Control of PT. Bank Divisions at Head Office.
Rakyat Indonesia (Persero) Tbk was replaced with a Circular 4. Submission of Gratification Control and Anti-Bribery
Letter from the Directors of Corporate Governance Policy communication material on the Landing Page on the BRIstars
number SE.09a-DIR/KEP/03/2023 dated March 15, 2023 Book 3 main page.
concerning Anti-Bribery and Gratification Control. 5. Implementation of a joint Webinar with the Indonesian
Corruption Eradication Committee with the theme “Building
an Anti-Corruption Culture and Controlling Gratification in
the SOEs Environment”.
6. ISO 37001:2016 awareness certification regarding Anti-
Bribery Management Systems for Division workers who are
within the scope of ISO Certification.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 767
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Management of Asset Reporting of State LHKPN reporting
Officials
BRI has submitted the LHKPN report for the 2022 reporting
To improve the quality of GCG implementation, BRI also complied period which will be reported in 2023 as follows.
with the Asset Reporting of State Officials regulations based on
the provisions of the Corruption Eradication Commission.
Obligation Position Unit 2023
Policy LHKPN Board of
employee 11
mandatory Commissioners
1. Officials who are required to report LHKPN
Directors employee 12
As a concrete form of increasing transparency, preventing
corruption and supporting a culture free from corruption, BRI employee employee 105
collusion and nepotism, members of the Board of LHKPN must employee 11
Board of
Commissioners, Directors, SEVP, EVP and VP at BRI are report
Commissioners
% 100
required to report assets in accordance with the company’s
internal provisions stipulated in BRI Directors Circular No. . employee 12
Directors
SE.09-DIR/KEP/03/2023 dated March 15 2023 concerning
% 100
Corporate Governance Book 5 regarding State Officials’ Asset
Reports (LHKPN). The data reported in the report includes employee 105
BRI employee
the position of assets before and after leaving office. These % 100
reporting provisions are constantly updated to conform to
Mandatory employee 0
applicable regulations. Board of
LKHPN who have
Commissioners
2. LHKPN Reporting Coordinator not reported % 0
The reporting coordinator appointed by BRI to manage and employee 0
monitor the LHKPN reporting process is the Head of the Directors
% 0
Secretariat and Protocol Division and the Head of the Human
Capital Policy and Development Division. Based on the employee 0
current organizational structure, there are 128 (one hundred BRI employee
% 0
and twenty eight) LHKPN Compulsory Reporters who are
required to report their assets to the Corruption Eradication
Commission. Of all these officials, the majority have reported
their assets in accordance with reporting obligations to the
LHKPN.
Number of Deviations (Internal Fraud) and Resolution Efforts
Total fraud (Internal)
Members of the Board of
Internal Fraud in Commissioners and Members of Permanent Employees 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 - - 468 169 16 4
PT Bank Rakyat Indonesia (Persero) Tbk.
768 Annual Report 2023
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Corporate
Governance
Total fraud (Internal)
Members of the Board of
Internal Fraud in Commissioners and Members of Permanent Employees 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)
Completed - - 459 79 10 3
In the Bank Internal
- - - 16 - -
Settlement Process
No Settlement Has
- - 4 65 - 1
Been Efforts Yet
Has been followed
up through the legal - - 5 9 6 8
process
Information:
Internal Fraud with a value of more than IDR 100 Million.
Providing Funding for Social and/or Services Authority Regulation no. 30/POJK.04/2017 dated 22
Political Activities June 2017 which was completed on January 26, 2023. Part of the
shares resulting from the 2022 Buyback have been transferred
Funding for BRI’s social activities has been presented in the to the share ownership program for the Directors and Board of
Sustainability Report. During 2023, BRI does not provide funds Commissioners, which is part of the variable remuneration for
for political activities in accordance with statutory regulations the Directors and Board of Commissioners (annual incentives,
and the internal provisions of BRI’s code of ethics. long-term incentives and/or other incentives paid in the form of
shares).
Buyback Share and Buyback Obligation
In 2023 the Company carried out a Buyback guided by guided
Buyback Share by Financial Services Authority Regulation no. 30/POJK.04/2017
dated 22 June 2017 completed no later than 18 (eighteen) months
Buyback Implementation Policy after the date of the GMS which approved the share buyback.
The Company gradually carried out the transfer of all remaining
As an effort to optimize the Company’s capital management shares resulting from the Buyback (Treasury Stock) through the
strategy, a form of commitment to increase value to Employee Share Ownership Program and/or Directors and Board
Shareholders, and in line with the Company’s strategy to increase of Commissioners (Share Ownership Program) in accordance with
employee engagement through the Share Ownership Program by the provisions of applicable laws and regulations.
Employees and/or Directors and Board of Commissioners, BRI has
implemented a Buyback of Company Shares (Buyback) guided by Buyback was implemented by the Company as (i) an effort to
Financial Services Authority Regulation no. 30/POJK.04/2017 optimally manage capital; (ii) a form of commitment to increase
dated 22 June 2017 concerning Buyback of Shares Issued by Public value for Shareholders; and (iii) efforts to increase employee
Companies as well as Financial Services Authority Regulation no. engagement and/or Directors and Board of Commissioners to
2/POJK.04/2013 dated 26 August 2013 concerning Buyback of achieve the Company’s long-term performance targets through
Shares Issued by Issuers or Public Companies in Significantly the Share Ownership Program.
Fluctuating Market Conditions.
Buyback Price and Number of Repurchased
The Company implemented Buyback in 2015 and 2020 guided Shares
by Authority Regulation no. 2/POJK.04/2013 dated 26 August
2013. The Company has transferred all shares obtained from From September to December 2023, BRI carried out buybacks
the 2015 Buyback and some shares obtained from the 2020 of 118,833,600 shares with an average purchase price of
Buyback through the Employee share ownership program. In Rp5,264.13. Thus, as of December 31, 2023, the total treasury
2022 the Company implemented a Buyback guided by Financial shares owned by BRI were 768,144,900 shares.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 769
Page 331
Increased Profit Per Share
Description Total Sheets of Shares
Treasury Stock until June 30, 2023 656,253,400
Transfer of Treasury Stock until December 31, 2023 (6,942,100)
Additional Treasury Stock (Buyback Results) until December 31, 2023 118,833,600
Total Treasury Stock 768,144,900
Number of shares outstanding 151,559,001,604
Number of Circulating Shares excluding Treasury Stock (Lbs) as of June 30, 2023 150,902,748,204
Number of Outstanding Shares excluding Treasury Stock (Lbs) as of December 31, 2023 150,790,856,704
Description Non-Buyback Share Impact After Share Buyback
Net Profit Attributable to
Parent (Audited Consolidation 60,100 - 60,100
December 2023) (Rp Billion)
EPS (Treasury Stock December
398,26 0.07 398,33
31, 2023) (Rp)
The implementation of the Buyback had an impact on increasing EPS from Rp398.26 to Rp398.33.
Bond Buybacks
During 2023, there will be no buybacks obligation.
Internal Dispute
During 2023, no internal disputes among workers occured.
Bank Strategic Plan
Information related to the Bank’s Strategic Plan has been presented in the Bank Strategy Sub-Chapter in the Management Analysis and
Discussion Chapter in this Annual Report.
Provision of Funds to Related Parties and Provision of Large Funds
Total
No. Provision of Funds
Debtors Nominal(IDR Million)
1. To related parties 643 16.238.267
To core debtors:
2. a. Individual 50 130.408.842
b. Group 50 178.925.740
PT Bank Rakyat Indonesia (Persero) Tbk.
770 Annual Report 2023
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Corporate
Governance
More detailed information regarding Provision of Funds to Commitment
Related Parties and Provision of Large Funds has been presented
in the Sub-Chapter Prohibitions, Limitations and/or Significant The Board of Commissioners, Directors and all BRI personnel
Obstacles to Providing Funds Between Banks and Other Entities have been committed and professional in implementing policies
in a Business Group in the Management Analysis and Discussion for handling conflicts of interest. As a form of commitment of
Chapter in this Annual Report. BRI personnel in implementing policies and disclosing conflicts
of interest, including:
Transactions with Conflicts of Interest 1. All BRI employee were required to make an annual
statement (Annual Disclosure) that they had no conflict of
A conflict of interest is a condition/situation in which a person, interest regarding any decisions they have made and have
because of the position or authority held by BRI, has a personal implemented the behavior determined by the company.
interest which can affect the quality and performance of carrying 2. Each work unit was required to submit reports on
out their mandated tasks objectively. Bank BRI has been owned a transactions/decisions that contained conflicts of interest.
conflict of interest policy stated in Directors Circular No. SE.09-
DIR/KEP/03/2023 dated 15 March 2023 concerning Corporate Socialization
Governance (Book 1 regarding Handling Conflicts of Interest) The
basic principles for handling Conflicts of Interest covered: BRI disseminated GCG policies and conflicts of interest to BRI
1. Prioritize public interests. employees through educational programs, in-house training and
2. Create openness in handling and monitoring conflicts of online learning, and conflict of interest statements made by each
interest. BRI employee.
3. Encourage personal responsibility and exemplary attitudes.
4. Create and foster an organizational culture that is able to
handle conflicts of interest.
2023 Conflict of Interest Transaction Report
Name and Position of Party Name and Position of Transaction Value
Transaction Type Information *)
Who Has a Conflict of Interest Decision Maker (millions of Rupiah)
Nil Nil Nil Nil Nil
*) Not in accordance with applicable systems and procedures
Prevention of Insider Transactions
(Insider Trading)
Insider Trading is trading in company shares or other securities 2. All BRI personnel did not use confidential information and
(bonds or stock options) carried out by company individuals who company business data for purposes outside the company.
have access to non-public information about the company. The 3. All BRI personnel were prohibited from carrying out all
Company has a policy that regulates insider trading activities activities related to insider trading refering to illegal activities
for all BRI employees. The insider trading policy is contained in in the financial market environment to seek profit carried
Directors Circular No. SE.09-DIR/KEP/03/2023 dated 15 March out by utilizing internal information, for example published
2023 concerning Corporate Governance (Book 1 regarding company plans or decisions/corporate actions.
Handling Conflicts of Interest) and Directors Circular No. SE.09a- 4. Violations of the above activities can be subject to disciplinary
DIR/KEP/03/2023 dated 31 October 2023 concerning the First sanctions in accordance with those applicable at BRI.
Amendment to Corporate Governance (Book 6 related to the
Code of Ethics). In supporting good corporate governance practices, all BRI
personnel were required to make an annual statement (Annual
Policies related to insider trading activities stipulate that: Disclosure) including disclosure of insider trading transactions
1. Every BRI employee had to avoid taking personal actions carried out by BRI personnel. Throughout 2023 there will be no
that benefit from “inside information” or insider information insider trading.
obtained from their position, even though this information is
not open to the public.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 771
Page 333
Transparency of Financial and Non- 11). Currently, BRI is developing a Vendor Management System
Financial Conditions application that is integrated with the BRISMILE application,
where the application includes the process of registering and
BRI Bank transparently published the company’s financial and selecting prospective vendors, monitoring, vendor maintenance
non-financial conditions and reports to regulators in accordance and evaluating vendor performance so that BRI has a competent
with applicable regulations. Publication of financial and non- vendor database to support procurement implementation. BRI
financial conditions was conveyed to the public either through goods and/or services.
print media or the company website (www.bri.co.id/report) as
follows: Detailed information regarding the procurement of goods and
1. Monthly Financial Report submitted to the regulator and services is explained in the 2023 BRI Sustainability Report.
published on the company website.
2. Quarterly Financial Reports submitted to regulators and Implementation of Sustainable Finance,
published in print media and company websites. Including Implementation of Social and
3. Annual report submitted to regulators and published in print Environmental Responsibility
media and on the company website.
4. Corporate governance information includes: As a form of BRI’s support for Sustainable Finance, BRI has a
a. Vision and mission of the company roadmap and strategy in the field of Environment, Social and
b. Composition and profile of the Board of Commissioners Governance (ESG) in both operational and business activities of the
c. Composition and profile of the Board of Directors Bank. BRI consistently maintains good company performance in
d. Implementation of BRI Governance implementing Sustainable Finance and contributing to achieving
5. Transparency of Bank product information delivered through Sustainable Development Goals (SDGs). Efforts to accelerate this
print, electronic media and the company website. achievement are carried out through aligning corporate strategy,
fulfilling stakeholder expectations and initiating ESG that refers
Procurement of goods and services to national, regional and global standards.
The Company has a policy regarding BRI Vendor Management Detailed information regarding the Implementation of
as regulated in the Directors’ Circular Letter Number SE.18- Sustainable Finance, including the Implementation of Social
DIR/PLM/05/2023 concerning the Procurement of Goods and/ and Environmental Responsibility is explained in the 2023 BRI
or Services for PT Bank Rakyat Indonesia (Persero) Tbk (Book Sustainability Report.
Implementation of
Integrated Governance
The implementation of Integrated Governance in the BRI Financial Conglomeration was carried out in accordance with regulatory
provisions, including:
1. Financial Services Authority Regulation no. 18/POJK.03/2014 dated November 18, 2014 concerning the Implementation of
Integrated Governance for Financial Conglomerates.
2. Financial Services Authority Regulation no. 17/POJK.03/2014 dated November 18, 2014 concerning the Implementation of
Integrated Risk Management for Financial Conglomerates.
3. Financial Services Authority Circular No. 15/SEOJK.03/2015 dated May 25, 2015 concerning the Implementation of Integrated
Governance for Financial Conglomerates.
4. Financial Services Authority Circular No. 14/SEOJK.03/2015 dated May 25, 2015 concerning the Implementation of Integrated Risk
Management for Financial Conglomerates.
5. Financial Services Authority Regulation no. 45/POJK.03/2020 dated October 16, 2020 concerning Financial Conglomerates.
BRI is the Main Entity in the BRI Financial Conglomeration with 9 (nine) Subsidiaries which are Member Financial Services Institutions of
the BRI Financial Conglomeration.
PT Bank Rakyat Indonesia (Persero) Tbk.
772 Annual Report 2023
Page 334
Corporate
Governance
In implementing Integrated Governance, BRI and all LJK Members of the BRI Financial Conglomerate refer to internal provisions in
the form of the General Policy for Integrated Governance of the BRI Financial Conglomerate. In addition, in implementing Integrated
Governance, the BRI Financial Conglomerate has Integrated Governance organs including:
a. The Integrated Governance Organs of the Main Entity are the GMS, Directors and Board of Commissioners of the Main Entity,
Integrated Governance Committee, Integrated Compliance Work Unit, Integrated Risk Management Work Unit and Integrated Audit
Work Unit as well as Subsidiary Company Management Work Unit.
b. The Integrated Governance Organs of BRI Financial Conglomerate Members are the GMS, Board of Commissioners and Directors of
BRI Financial Conglomerate Members.
In general, the implementation of Integrated Governance of the BRI Financial Conglomerate is explained in the following framework:
POJK No.18/POJK.03/2014
Legal Implementation of Integrated
Foundation Governance Outcome
Governance for Financial
Conglomerates Expected results in implementing governance at
BRI in a conglomerate manner
Governance Process
Governance Structure
The implementation process refers
Governance implementation structure to existing guidelines/policies and/or
(implementation and infrastructure) regulations
Governance Outcome
Credibility
Governance Sturcture Governance Process
GMS Integrated Compliance and Governance
Integrated Risk Management
Board of Commissioners and Committees
Communication
Supervision
Reporting
Integrated Internal Audit
Directors and Committees
Strategic Planning and Performance Management
Development Director
(Valid only in the Parent Company) Policy Formulation and Alignment
Integrated Work Unit and Management Work Unit
PA (SKAIT, SKMRT, SKKT, SBM) Relationships with Stakeholders
Commitment
Articles of Association, Code of Company Culture and
Vision, Mission and Values The Strategic Plan Conduct (Code of Ethics) and
other applicable provisions Enforcement of Discipline
Governance Principles
Transparency Accountability Responsibility Independency Fairness
Governance Principles Commitment
The principles that form the basis for The company’s commitment to
implementing governance upholding the implementation of
governance
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 773
Page 335
Self Assessment of The Implementation for the implementation of Integrated Governance, namely:
of Integrated Governance 1. Implementation of the duties and responsibilities of the Main
Entity Board of Directors.
Self-assessment of the implementation of Integrated Governance 2. Implementation of the duties and responsibilities of the
of the BRI Financial Conglomerate has been carried out every Board of Commissioners of the Main Entity.
semester by referring to Financial Services Authority Circular 3. Duties and responsibilities of the Integrated Governance
Letter No. 15/SEOJK.03/2015 dated May 25, 2015 concerning Committee.
the Implementation of Integrated Governance for Financial 4. Duties and responsibilities of the Integrated Compliance
Conglomerates. Work Unit.
5. Duties and responsibilities of the Integrated Internal Audit
The assessment of the implementation of Integrated Governance Work Unit.
has been carried out on 3 (three) aspects of Integrated 6. Implementation of Integrated Risk Management.
Governance, namely the structure, process and results of 7. Preparation and implementation of Integrated Governance
Integrated Governance on at least 7 (seven) assessment factors Guidelines.
The following are the results of the self-assessment of the implementation of Integrated Governance in 2023:
:
Assessment Period Ranking Information
Semester I 2023 Rank 2 (Good) The Financial Conglomeration is considered to have implemented Integrated
Governance which is generally good. This is reflected in adequate fulfillment
of the implementation of Integrated Governance principles. If there are
weaknesses in the implementation of Integrated Governance, in general
these weaknesses are less significant and can be resolved with normal
actions by the Main Entity and/or LJK
Semester II 2023 Rank 2 (Good) The Financial Conglomeration is considered to have implemented Integrated
Governance which is generally good. This is reflected in adequate fulfillment
of the implementation of Integrated Governance principles. If there are
weaknesses in the implementation of Integrated Governance, in general
these weaknesses are less significant and can be resolved with normal
actions by the Main Entity and/or LJK
The BRI Financial Conglomerate has implemented Integrated In terms of results, BRI and BRI KK Member LJKs have submitted
Governance which is generally “Good”, reflected in the adequate quarterly, semi-annual and annual reports as regulated in the
fulfillment of aspects of structure, process and results. Integrated Governance Guidelines related to the implementation
of integrated governance, integrated compliance, integrated
In terms of structural aspects, BRI has made improvements to the internal audit and integrated risk management in a timely
General Policy on Integrated Governance for the BRI Financial manner. In addition, several LJKs in the BRI Financial
Conglomerate in accordance with BRI Directors Decree Number: Conglomerate have participated in the assessment of the
KU.02-DIR/KEP/10/2023 dated 10 October 2023. In addition, quality of GCG implementation by an independent party, The
updates and adjustments have been made membership of the Indonesian Institute for Corporate Governance (IICG), namely the
Integrated Governance Committee through Decree Nokep: 11- 2022 Corporate Governance Perception Index (CGPI) research
KOM/BRI/10/2023 dated 3 October 2023. and ranking program which was held in 2023 with 2 results.
(two) companies, namely PT Bank Rakyat Indonesia (Persero)
In terms of process aspects, BRI has regularly held Integrated Tbk and PT Pegadaian, succeeded in obtaining the title “Most
Governance Committee (KTKT) meetings exceeding the number Trusted” and 3 (three) companies, namely PT Asuransi BRI Life,
of meetings stipulated in the provisions. The discussion of the PT BRI Asuransi Indonesia, and PT Permodalan Nasional Madani
KTKT meeting is related to, among other things, the results succeeded in obtaining the title as a company. “Trusted”.
of the self-assessment of the implementation of Integrated
Governance, Implementation of Integrated Risk Management
(including Integrated Risk Profile), Implementation of Integrated
Compliance Functions and Implementation of Integrated
Internal Audit.
PT Bank Rakyat Indonesia (Persero) Tbk.
774 Annual Report 2023
Page 336
Corporate
Governance
Integrated Governance Maturity Level
BRI has carried out measurements of the level of maturity (maturity) of the Integrated Governance of the BRI Financial Conglomerate for
2022 which was carried out in 2023 with the results of a level of maturity (maturity) of 3.77 on a scale of 5 which describes the structure
and process of implementing Integrated Governance as adequate and in accordance with the provisions and results of the management
of the Financial Conglomeration have been effectively implemented.
Integrity Governance Maturity Assessment
1. Structure & Process
2. Relationship with related parties
8. GCG Implementation and Change
have a Financial Claim
Management
3. Financial Transparency, Information
7. Relations with Stakeholders Disclosure & Internal Control Effectiveness
4. Relationship with Parent
6. Quality of Strategic Planning
Company and Synergy Group
5. Efektivitas Manajemen Risiko
dan Kepatuhan
Year 2021 Year 2022 Desired State
Average Maturity of LJK Governance
BRI Governance Maturity BRI Integrated Governance Maturity
of BRI KK Members
4.16 3.69 3.77
No Integrated Governance Maturity Building Blocks 2021 Assessment 2022 Assessment
1 Structure and Process 4.04 4.17
2 Relationship with Parties who have Financial Claims 3.31 3.51
3 Financial Transparency, Information Disclosure & Internal Control Effectiveness 3.46 3.61
4 Relationship with Parent Company and Synergy Group 3.46 3.71
5 Effectiveness of Risk Management and Compliance 3.35 3.60
6 Quality of Strategic Planning 3.78 4.04
7 Relationships with Stakeholders 3.59 3.72
Integrated Governance Maturity 3.57 3.77
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 775
Page 337
Financial Conglomeration Structure and Ownership Structure of The BRI Financial
Conglomeration
In accordance with the Decree of the Board of Directors Decree Number: B.2110-DIR/SBM/12/2022 dated December 19, 2022 concerning
the Determination of the Main Entity and Members of the Financial Conglomeration PT Bank Rakyat Indonesia (Persero) Tbk. The
structure of the BRI Financial Conglomerate as of December 31, 2023 is as follows:
PT Permodalan
99,99% 99,99% PT Pegadaian
Nasional Madani
PT BRI Ventura
99,97% Investama
PT BRI Multifinance
Indonesia 99,88%
PT BRI Asuransi
90,00% Indonesia
PT Bank Raya
indonesia Tbk 86,85%
PT BRI Danareksa
67,00% Sekuritas
PT BRI Manajemen
Investasi 65,00%
PT Asuransi BRI
54,77% Life
PT Bank Rakyat Indonesia (Persero) Tbk.
776 Annual Report 2023
Page 338
Corporate
Governance
In detail, information related to the structure of the BRI Financial Conglomeration (KK) is as follows:
Investment Date
Entity Name Field of Business
(Majority) BRI
% Shares Address
BRI Primary Entity Commercial Banks - Government: Jl. Jenderal Sudirman Kav.44-46 Jakarta
53,19%
Public: 46,81%
Bank Raya Member of the Commercial Banks 03/03/2011 BRI: 86,85% Menara BRILian
BRI Financial Public: 13,15% Lantai 18 dan 20
Conglomeration Jl. Gatot Subroto No.177 A
Jakarta 12870
BRI General Insurance 26/09/2019 BRI: 90% Graha BRI Insurance
Insurance Company BRI YKP: 10% Jl. Mampang Prapatan Raya No 18
Jakarta Selatan 12790
BRI Life Life Insurance 29/12/2015 BRI: 54,77% Graha Irama
Company FWD: 39,82% Jl. H. R. Rasuna Said Blok X-1 Kav. 1-2,
BRI YKP: 5,84% Kuningan Tim., Kecamatan Setiabudi,
Kota Jakarta Selatan, Daerah Khusus
Ibukota Jakarta 12950
BRI Securities Companies 21/12/2018 BRI: 67% Gedung BRI II Lantai 23, Jl. Jenderal
Danareksa and Underwriters and Danareksa (Persero): Sudirman Kav. 44-46, Jakarta 10210
Sekuritas Securities Brokers 33%
BRI Finance Financing Company 30/09/2016 BRI: 99,88% Menara BRILian Lantai GF, 21, 22
BRI YKP: 0,12% Jl. Gatot Subroto No. 177A Kav. 64
Jakarta
BRI Ventures Venture Capital 20/12/2018 BRI: 99,97% District 8 Office, Prosperity Tower Lt 16
Company BRI YKP: 0,03% Unit F, SCBD Lot 28 Jl Jend Sudirman
Kav 52-53 Senayan Kebayoran Baru
Jakarta 12190
Pegadaian Pawn Company 13/09/2021 BRI: 99,99% Jl. Kramat Raya No.162, RT.2/RW.2, Kel.
Government: 0,01% Kenari, Kec. Senen, Kota Jakarta Pusat,
Daerah Khusus Ibukota Jakarta 10430
PNM Financing Company 13/09/2021 BRI: 99,99% Menara PNM
Government: 0,01% Jl. Kuningan Mulia, Kuningan Center
BRI Securities Company 30/11/2022 BRI: 65% Gedung BRI II Lantai 22, Jl.
Manajemen Investment Manager Danareksa (Persero): Jenderal Sudirman Kav. 44-46
Investasi field 35% Jakarta 10210
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 777
Page 339
Management Structure of The Main Entity and Members of The BRI Financial
Conglomeration Position December 31, 2023
PT Bank Rakyat Indonesia (Persero) Tbk
Main Commissioner : Kartika Wirjoatmodjo
Deputy Main Commissioner/Independent Commissioner : Rofikoh Rokhim
Independent Commissioner : Heri Sunaryadi
Commissioner : Rabin Indrajad Hattari
Commissioner : Awan Nurmawan Nuh
Board of Commissioners
Independent Commissioner : Plenary Poerwoko Sugarda
Independent Commissioner : Hendrikus Ivo
Independent Commissioner : Nurmaria Sarosa
Independent Commissioner : Dwi Ria Latifa
Independent Commissioner : Agus Riswanto
Main Director : Sunarso
Deputy Main Director : Catur Budi Harto
Micro Business Director : Supari
Director of Small and Medium Business : Amam Sukriyanto
Consumer Business Director : Handayani
Human Capital Director : Agus Winardono
Directors
Finance Director : Viviana Dyah Ayu R. K
Director of Network and Services : Andrijanto
Director of Risk Management : Agus Sudiarto
Director of Wholesale and Institutional Business : Agus Noorsanto
Director of Digital and Information Technology : Arga M. Nugraha
Compliance Director : Ahmad Solichin Lutfiyanto
PT Bank Raya Indonesia Tbk
Komisaris Utama : Muhamad Sidik Heruwibowo
Komisaris : Achmad F.C. Barir
Dewan Komisaris Komisaris Independen : Eko B. Supriyanto
Komisaris Independen : Johanes Kuntjoro Adisardjono*
Komisaris Independen : Retno Wahyuni Wijayanti
Main Director : Ida Bagus Ketut Subagia
Digital and Operations Director : Bhimo Wikan Hantoro
Direksi Finance Director : Rustarti Suri Pertiwi
Director of Enterprise Risk Management,Compliance & Human Resources : Danar Widyantoro
Director of Agri Retail and Funding : Dedy Hendrianto
*) In the OJK Fit and Proper Test process
PT Asuransi BRI Life
Main Commissioner : Muhammad Syafri Rozi
Commissioner : Lau Soon Liang
Board of Commissioners Independent Commissioner : Hari Siaga Amijarso
Independent Commissioner : Ubaidillah Nugraha
Independent Commissioner : Eko Wahyudi
PT Bank Rakyat Indonesia (Persero) Tbk.
778 Annual Report 2023
Page 340
Corporate
Governance
Main Director
: (vacant)
Compliance & Legal Director : I Dewa Gede Agung (Acting Managing
Director)
Directors
Marketing Director
: Sutadi
Operations Director
: Yosie William Iroth
Finance Director
: Lim Chet Ming
Chairman : Mohamad Hidayat
Sharia Supervisory Board Member
: Agus Haryadi
Member
: Siti Haniatunnisa
*) Dalam proses Fit & Proper Test OJK
PT BRI Multifinance Indonesia
Main Commissioner
: Sigit Murtiyoso
Board of Commissioners Commissioner
: Dhoni Ramadi Saharto Putra
Independent Commissioner
: Diah Defawati Ande*
Main Director : Wahyudi Darmawan*
Business Director : Primartono Gunawan
Directors
Director of Risk Management : Ari Prayuwana
Operations Director : Willy Halim Sugiardi
*) In the OJK Fit and Proper Test process
PT BRI Asuransi Indonesia
Main Commissioner : Kris Hananto
Board of Commissioners Independent Commissioner : Ayahanita Kusetyaningsih
Independent Commissioner : (vacant)
Main Director : R. Budi Legowo
Director of Finance & Operations : Sony Harsono W.S
Directors Director of Compliance and Risk Management : Heri Supriyadi
Technical Director : Ade Zulfikar
Business Director : (vacant)
Chairman : Hj. Nilmayetty Yusri
Sharia Supervisory Board
Member : Abdul Ghoni
PT BRI Ventura Investama
Main Commissioner
: Ety Yuniarti
Dewan Komisaris Independent Commissioner
: Henri*
Independent Commissioner
: Agoosh Yoosran
Main Director
: Nicko Widjaja
Direksi Finance Director
: Indra Bayu Gunawan
Venture Investment Director
: Markus Liman Rahardja
*) In the OJK Fit and Proper Test process
PT BRI Danareksa Sekuritas
Main Commissioner
: Ahmad Royadi
Board of Commissioners Commissioner
: R Muhammad Irwan
Independent Commissioner
: Donsuwan Simatupang
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 779
Page 341
Main Director
: Laksono Widito Widodo
Director of Retail & Information Technology : Fifi Virgantria
Direksi Director of Investment Banking Advisor : Hendra Hermawan
Director of Investment Banking Capital Market : Kevin Praharawan
Director of Finance & Risk Management : (vacant)
PT Pegadaian
Main Commissioner
: Loto Srinaita Ginting
Commissioner
: Umiyatun Hayati T.
Commissioner
: Sudarto
Commissioner
: Rini Widyantini
Board of Commissioners
Independent Commissioner
: Makmur Keliat
Independent Commissioner
: Nezar Patria
Independent Commissioner
: Yudi Priambodo P.
Independent Commissioner
: Muhammad Isnaini*
Main Director : Damar Latri Setiawan
Director of Marketing and Product Development : Elvi Rofiqotul Hidayah
Director of Network, Operations and Sales : Eka Pebriansyah
Director of Information and Digital Technology : Teguh Wahyono
Directors
Director of Risk Management, Legal and Compliance : Udin Salahudin
Director of Human Capital : Erry Rizal Achmad Taufiq
Director of Finance and Strategic Planning : Ferdian Timur Satyagraha
General Director : Gunawan Sulistyo
Chairman :Muhammad Cholil Nafis
Sharia Supervisory Board
Member :Muhammad Asrorun Ni’am Sholeh
*) In the OJK Fit and Proper Test process
PT Permodalan Nasional Madani
Main Commissioner : Arif Rahman Hakim
Independent Commissioner : Veronica Colondam
Board of Commissioners Commissioner : Parman Nataatmadja
Commissioner : Iwan Taufiq Purwanto
Independent Commissioner : Nurhaida
Main Director : Arief Mulyadi
Director of Strategic and Financial Planning : (vacant)
Directors Director of Compliance and Risk Management : Kindaris
Business Director : Prasetya Sayekti
Director of Operations, Digital and Information Technology : Sunar Basuki
Sharia Supervisory Chairman : (vacant)
Board Member : (vacant)
PT BRI Manajemen Investasi
Board of Main Commissioner : Tri Hartono
Commissioners Independent Commissioner : Rowter Kahlil
Main Director : (vacant)
Directors Marketing Director : Upik Susiyawati
Director of Operations and Finance : Ira Irmalia Sjam (Acting Managing Director)
Sharia Supervisory Chairman : Muhamad Nadratuzzaman
Board Member : Elsa Febiola Aryanti
PT Bank Rakyat Indonesia (Persero) Tbk.
780 Annual Report 2023
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Corporate
Governance
Duties and Responsibilities of BRI’s 9. Provide approval for actions within the scope of authority of
Integrated Governance Organs the Board of Commissioners in accordance with BRI’s Articles
of Association relating to the management of BRI Financial
Based on POJK No.18/POJK.03/2014 dated November 18, 2014 Conglomeration Members.
concerning the Implementation of Integrated Governance for 10. Carry out other duties and responsibilities related to the
Financial Conglomerates and referring to the General Policy on management of BRI Financial Conglomerate Members in
Integrated Governance for the BRI Financial Conglomerate, all accordance with the provisions of the Articles of Association,
Integrated Governance organs in the Main Entity and Financial GMS Resolutions, Board of Commissioners Work Procedure
Services Institutions Members of the Financial Conglomerate Guidelines, and applicable laws and regulations.
has duties and responsibilities related to the implementation of
Integrated Governance, namely as follows: Main Entity Directors
In implementing Integrated Governance, the Directors of the
Main Entity Board of Commissioners Main Entity have duties and responsibilities, including:
In implementing Integrated Governance, BRI’s Board of 1. Prepare and refine the Integrated Governance Guidelines
Commissioners has duties and responsibilities, including: based on the direction and/or recommendation of the Main
1. Oversee the implementation of Integrated Governance Entity’s Board of Commissioners;
among Financial Services Institutions Members of the BRI 2. Direct, monitor and evaluate the implementation of the
Financial Conglomerate so that it is in line with the Main Integrated Governance Guidelines;
Entity Risk Management policy. 3. Follow up on directions or advice from the Entity’s
2. Supervise the implementation of Integrated Governance in Board of Commissioners in the context of evaluating the
all BRI financial conglomerate Financial Services Institutions implementation of Integrated Governance.
in accordance with the General Policy on Integrated 4. Monitor and evaluate the implementation of integrated
Governance and its derivative policies. governance including integrated compliance, integrated
3. Supervise the implementation of the duties and internal audit, integrated risk management, performance of
responsibilities of the Main Entity Directors, as well as provide Subsidiary Companies, as well as other integrated aspects.
direction or advice to the Main Entity Directors regarding the 5. Provide direction and recommendations for the
implementation of Integrated Governance policies which implementation of Integrated Governance including
include aspects including: performance evaluation.
a. Integrated Compliance; 6. Ensure alignment of strategic plans between the Main Entity
b. Integrated Risk Management; and BRI Financial Conglomerate Members.
c. Integrated Internal Audit; 7. Holding a GMS in the event that there is a corporate action
d. Strategic Planning and Performance Management; or other matter related to the management of the Subsidiary
e. Policy Formulation and Alignment; and Company which is required to obtain a GMS decision.
f. Relationships with Stakeholders. 8. Prepare BRI’s Long Term Plan and Company Work and
Based on reporting by the Director and/or Head of the relevant Budget Plan, including those relating to the management of
Work Unit as well as the results of evaluations carried out by the Financial Conglomeration Members.
Integrated Governance Committee every semester. 9. Ensure the implementation of synergy within the BRI
4. Evaluate the Integrated Governance Guidelines and provide Financial Conglomeration environment between BRI
direction and recommendations in order to improve the and Financial Conglomeration Members and/or between
Integrated Governance Guidelines. Financial Conglomeration Members.
5. Oversee the implementation of Internal Audit for Financial 10. Ensure that audit findings and recommendations from the
Conglomeration Members so that it is in line with the Main integrated internal audit work unit, external auditors, OJK
Entity’s Internal Audit policy. supervision results and/or other authorities are followed
6. Carry out supervision over the implementation of other up by the Main Entity and Members of the BRI Financial
Integrated Governance functions in accordance with the Conglomerate.
provisions of laws and regulations, the articles of association 11. Carry out other duties and responsibilities related to the
and/or decisions of the GMS/Capital Owners. management of Financial Conglomeration Members in
7. Conduct evaluations and provide recommendations to each accordance with the provisions of the Articles of Association,
Financial Services Institution of the BRI Financial Conglomerate GMS Resolutions, Board of Commissioners Work Procedure
based on reports and evaluations submitted by the Director Guidelines, and applicable laws and regulations.
and/or Head of Work Units related to BRI and the results
of evaluations carried out by the Integrated Governance Integrated Governance Committee
Committee every semester. In implementing Integrated Governance, the BRI Integrated
8. Supervise, evaluate and ensure that the Integrated Governance Committee has duties and responsibilities, including:
Governance Committee carries out its duties effectively. 1. Evaluate the implementation of integrated governance
through assessing the adequacy of internal control,
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 781
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implementing the compliance function and implementing functions over members of the BRI Financial Conglomerate.
integrated risk management, as well as implementing. 10. Communicate and coordinate with the Compliance Work
Unit of members of the BRI Financial Conglomeration
The implementation of other relevant integrated aspects, periodically, at least 2 (two) times a year in order to carry out
including compliance with sharia principles from Financial their duties.
Conglomerate Financial Service Institutions that have sharia 11. Coordinate with the Compliance Work Unit of members of
business. the BRI Financial Conglomeration in the event that there is
2. Provide recommendations to the Board of Commissioners an escalation of problems related to compliance that require
of the Main Entity for improvements to the Integrated the support of the Main Entity in resolving them.
Governance Guidelines if necessary;
3. Provide strategic input to the Board of Commissioners of the Integrated Risk Management Work Unit
Main Entity to be submitted to the Board of Directors of the Main In implementing Integrated Governance, the Integrated Risk
Entity regarding the implementation of Integrated Governance. Management Work Unit has duties and responsibilities, including:
4. Submit the evaluation results of the Self-Assessment Report 1. Provide input to the Board of Directors in preparing policies,
on the Implementation of Integrated Governance (Self- strategies and Risk Management frameworks.
Assessment) every semester to the Directors of the Main 2. Provide input to RMCT in the context of preparing and
Entity. improving Integrated Risk Management policies.
5. Submit the evaluation results of the Annual Report on the 3. Develop procedures and tools for risk identification,
Implementation of Integrated Governance to the Main measurement, monitoring and control.
Entity’s Board of Directors. 4. Design and implement the tools needed to implement Risk
6. Communicate with the Integrated Work Unit through the Management.
relevant Directors in charge of the function, to obtain the 5. Monitor the implementation of policies, strategies and risk
necessary information, clarification and reports. management frameworks recommended by RMCT and which
have been approved by the Main Entity’s Board of Directors.
Integrated Compliance Work Unit 6. Periodically review the integrated risk management process
In implementing Integrated Governance, the Integrated based on developments in applicable risk management
Compliance Work Unit has duties and responsibilities, including: practices.
1. Monitor and evaluate the implementation of the compliance 7. Evaluate the proposed Risk Appetite Statement (RAS) of
function at each Financial Service Institution in the Financial members of the BRI Financial Conglomerate who have an
Conglomerate. Active Management Parenting Style to be discussed in the
2. Provide input to the Main Entity Compliance Director in RMCT.
implementing the compliance function within the BRI 8. Evaluate the risk profile report of the BRI Financial Conglomerate
Financial Conglomerate. of Financial Service Institution for members of the BRI Financial
3. Submit recommendations for improving the implementation Conglomerate who have Active Management Parenting Style
of the compliance function at the BRI Financial Conglomerate periodically or at least semi-annually.
of Financial Service Institution based on the results of the 9. Monitoring the maximum limit for lending and providing
evaluation report on the duties and responsibilities of the funds for the BRI financial conglomerate.
Compliance Work Unit in each member of the BRI Financial 10. Conduct integrated capital adequacy studies and analyzes in
Conglomeration. order to fulfill regulatory requirements and report them to
4. Carry out and coordinating the implementation of the RMCT.
Integrated Governance Self-Assessment every semester in 11. Carry out integrated stress testing simulations to determine
the context of reporting to the OJK. BRI Group’s resilience in facing crisis conditions.
5. Submit the Annual Report on the Implementation of 12. Prepare and submit integrated risk profile/composition
Integrated Governance to the regulator in a timely manner. reports to the President Director or Director of Risk
6. Periodically assess the level of maturity in implementing the Management for Financial Conglomeration of Financial
compliance function at the BRI Financial Conglomerate of Service Institution BRI and RMCT periodically or at least
Financial Service Institution. semi-annually.
7. Conduct and coordinate the implementation of evaluations 13. Report integrated risk and capital profiles to regulators in a
of the BRI Financial Conglomerate’s Integrated Governance timely manner.
Policy. 14. Conduct internal and external studies to provide an overview
8. Convey the latest relevant provisions/regulations to of the impact on business and operations in order to
members of the BRI Financial Conglomerate for information anticipate emerging risks.
and for follow-up. 15. Carry out an assessment maturation of the implementation of the
9. Prepare and submit a report on the results of the evaluation risk management function at the BRI Financial Conglomerate of
of the implementation of the duties and responsibilities of Financial Service Institution on a periodic basis.
the Integrated Compliance Function to the BRI Compliance 16. Evaluate the implementation of the risk management
Director or the Director appointed to carry out supervisory function at the Financial Conglomerate of Financial Service
PT Bank Rakyat Indonesia (Persero) Tbk.
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Corporate
Governance
Institution periodically as part of the implementation of members of the BRI Financial Conglomeration, issues or
Integrated Governance. problems that have a significant impact on the conditions
17. Support and assess Integrated Risk Management factors of members of the BRI Financial Conglomeration and
which are part of the Integrated Governance Self-Assessment developments carried out by Internal Audit Work Unit
which is coordinated by the Integrated Compliance Work Unit members of the Financial Conglomeration in order to provide
on a semi-annual basis. added value to the Company.
18. Provide information to RMCT regarding matters that need to 6. Integrated Internal Audit Work Unit can communicate with
be followed up according to the results of the evaluation of the Board of Commissioners and the Integrated Governance
the implementation of Integrated Risk Management. Committee in the context of implementing supervision of
19. Coordinate with the Risk Management Work Unit of members Integrated Governance.
of the BRI Financial Conglomeration in the event that there 7. Inform all current and significant audit findings to the
is an escalation of problems related to risk management that President Director and President Commissioner of the Main
require the support of the Main Entity in resolving them. Entity through the Main Entity Audit Committee at the
20. Review proposed new business lines that are strategic in nature first opportunity, with a copy to the Compliance Director,
and have a significant impact on Financial Conglomeration the Director who supervises members of the BRI Financial
Risk exposure. Conglomeration and the Main Director of members of the BRI
Financial Conglomerate.
Integrated Internal Audit Work Unit 8. Integrated Internal Audit Work Unit can work together with
In implementing Integrated Governance, the Integrated Audit work units that carry out other control functions, including
Work Unit has duties and responsibilities, including: Integrated Risk Management and Integrated Compliance in
1. Assist the duties of the Director of the Main Entity, the Board the company by prioritizing the effectiveness of the control
of Commissioners of the Main Entity, and the Integrated function.
Governance Committee in supervising the implementation of 9. Provide consulting services to internal parties of the Company,
the internal audit function in the BRI Financial Conglomerate. members of the Financial Conglomeration and Subsidiary
2. Supervise the implementation of the internal audit function Companies (if necessary) to provide added value and
in the BRI Financial Conglomerate, including at least: improvements to the quality of control, risk management
a. Audit Activity Reports and Principal Audit Results Reports and corporate governance as long as it does not affect
for members of the BRI Financial Conglomerate; independence and objectivity and adequate resources are
b. Areas that experience a significant increase in risk and available.
significant fraud incidents that occur in members of the 10. Coordinate with the Internal Audit Work Unit of members of
BRI Financial Conglomerate; the BRI Financial Conglomeration in the event that there
c. Quality of Internal Audit Work Unit for BRI Financial is an escalation of problems related to internal audit that
Conglomerate Members which includes but is not limited require support from the Main Entity in resolving them.
to audit methods and procedures, Human Capital, and 11. Integrated Internal Audit Work Unit plays an active role in
audit tools. improving the quality of audit implementation and maturity
d. Assessment of the level of maturity of the internal audit levels in Internal Audit Work Unit members of the BRI
function of members of the BRI Financial Conglomerate. Financial Conglomerate.
e. Implementation of Quality Assurance and Monitoring of
follow-up improvements Financial Service Institution‘s Board of Commissioners BRI
3. Carry out audits or joint audits with Internal Audit Work Financial Conglomeration Member
Unit members of the BRI Financial Conglomeration BRI The duties and authority of the Board of Commissioners of members
Financial Conglomeration or based on reports from internal of the BRI Financial Conglomeration in implementing Integrated
audits of members of the BRI Financial Conglomeration Governance refer to the Articles of Association of members of
BRI Financial Conglomeration independently, objectively the BRI Financial Conglomeration, Work Guidelines and Rules for
and professionally while still paying attention to the size, members of the BRI Financial Conglomeration, internal regulations
characteristics and complexity of the businesses of members for other members of the BRI Financial Conglomeration, as well as
of the BRI Financial Conglomeration after obtaining approval the provisions of applicable laws and regulations.
from the Main Director of the Main Entity.
4. Develop standards for the implementation of the internal In implementing Governance integration, the Board of
audit function which at least cover the matters regulated in Commissioners, members of the BRI Financial Conglomeration,
the Internal Audit Professional Standards as guidelines for have duties and responsibilities, including:
Internal Audit in carrying out their duties. 1. Supervise the implementation of governance, policies, duties
5. Integrated Internal Audit Work Unit communicates with and responsibilities of the Board of Directors of members of
Internal Audit Work Unit members of the BRI Financial the BRI Financial Conglomerate as well as follow up on audit
Conglomeration regularly, at least 2 (two) times a year results from internal and external parties.
regarding the results of audits of Internal Audit Work Unit
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 783
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2. Provide advice to the Board of Directors of members of the in the Articles of Association and statutory regulations.
BRI Financial Conglomerate regarding development plans 4. Prepare Company Long Term Plan and Company Work and
for members of the BRI Financial Conglomerate, Company Budget Plan for members of the BRI Financial Conglomerate.
Long Term Plan, Company Work and Budget Plan, Policies, 5. Implementing governance principles including compliance
Articles of Association and GMS Decisions of members of the with sharia principles of the BRI Financial Conglomerate
BRI Financial Conglomerate. Subsidiary Company which is a sharia entity.
3. Form a committee and/or appoint parties to carry out 6. Follow up on audit findings by internal and external parties.
functions that support the duties and responsibilities of the 7. Ensure the availability of work regulations for members of
Board of Commissioners of members of the BRI Financial the BRI Financial Conglomeration;
Conglomerate which include at least: 8. Align the strategies of BRI Financial Conglomerate members
a. Audit Monitoring; with the strategies of PT Bank Rakyat Indonesia (Persero)
b. Compliance Monitoring; and Tbk.
c. Risk Management Monitoring 9. Implement synergy policies within the members of the BRI
4. Hold meetings of the Board of Commissioners in accordance Financial Conglomeration.
with the provisions of the Articles of Association of members 10. Implement BRI policies relating to members of the BRI
of the BRI Financial Conglomeration and/or internal Financial Conglomerate.
regulations of members of the BRI Financial Conglomeration 11. Form committees under the Board of Directors of members
which include frequency, presence of members of the Board of the BRI Financial Conglomeration if necessary.
of Commissioners, and procedures for decision making. 12. Organize Board of Directors meetings in accordance with the
5. Form work guidelines for the Board of Commissioners for provisions of the Articles of Association of members of the
members of the BRI Financial Conglomerate. BRI Financial Conglomeration and/or internal regulations of
6. Provide approval for actions within the scope of authority of members of the BRI Financial Conglomeration which include
the Board of Commissioners of members of the BRI Financial frequency, attendance of members of the Board of Directors,
Conglomerate in accordance with the Articles of Association and procedures for decision making.
of members of the BRI Financial Conglomerate. 13. Carry out other duties and responsibilities stipulated in
7. Carry out other tasks stipulated in the Articles of Association the Articles of Association of members of the BRI Financial
of members of the BRI Financial Conglomeration, the GMS Conglomerate, the GMS Resolutions of members of the BRI
Resolutions of members of the BRI Financial Conglomeration, Financial Conglomerate, or applicable laws and regulations.
and applicable laws and regulations.
Sharia Supervisory Board
Financial Service Institution‘s Board of Directors Member of The Sharia Supervisory Board has at least the following duties
BRI Financial Conglomeration and responsibilities:
1. Provide advice and suggestions to the Board of Directors and
The duties and authority of the Board of Directors of members of supervise Financial Service Institutions activities so that they
the BRI Financial Conglomeration in implementing Integrated comply with sharia principles
Governance refer to the Articles of Association of the members of the 2. Develop work regulations for the Sharia Supervisory Board
BRI Financial Conglomeration, the Work Guidelines and Regulations
for members of the BRI Financial Conglomeration, internal Intra Group Transaction Policy
regulations for members of the BRI Financial Conglomeration, as (Identifying, Managing and Mitigating
well as the provisions of applicable laws and regulations. Intra Group Transactions)
In implementing Integrated Governance, the Board of Directors, Intra-group Transaction Risk became the risk resulting from an
members of the BRI Financial Conglomeration, have duties and entity’s dependence, either directly or indirectly, on other entities
responsibilities, including: within a Financial Conglomeration in order to fulfill written and
1. Carry out all actions related to the management of members unwritten agreements which are followed by the transfer of funds
of the BRI Financial Conglomeration in accordance with the and/or not followed by the transfer of funds.
aims and objectives of the members of the BRI Financial
Conglomeration. Intra-group Risk Management
2. Manage members of the BRI Financial Conglomeration 1. Identify intra-group risks
in terms of operations, business, human capital, risk a. The Main Entity identifies all intra-group risks of the
management, finance, information technology, internal Financial Conglomerate periodically using a method or
control systems, and other management aspects related system for identifying risks in the Financial Conglomerate.
to the businesses of members of the BRI Financial Intra-group transaction risks may arise from, among
Conglomeration. other things:
3. Organize a GMS for members of the BRI Financial • Cross ownership between entities in BRI’s Financial
Conglomerate in accordance with the procedures stipulated Conglomeration.
PT Bank Rakyat Indonesia (Persero) Tbk.
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Corporate
Governance
• Centralization of term liquidity managementshort. well as consistency of implementation with established
• Guarantees, loans and commitments given or policies, procedures and limits.
obtained by BRI from Subsidiary Companies. b. The Main Entity prepares an effective back-up system
• Exposure to controlling shareholders, including loan and procedures to prevent disruptions in the risk
and off-balance sheet exposure such as guarantees monitoring process, and carries out regular checks and
and commitments. reassessments of the back-up system.
• Purchase or sale of BRI assets to Subsidiaries. c. In order to carry out risk monitoring, the Main Entity
• Risk transfer through reinsurance. carries out:
• Transactions to transfer third party risk exposure • evaluation of risk exposures through monitoring and
between entities in BRI’s Financial Conglomeration. reporting risk exposures that are material or have an
b. The process of identifying intra-group risks is carried out impact on the capital condition of BRI’s Financial
by analyzing each type of intra-group transaction in BRI’s Conglomeration; and
Financial Conglomeration business, which can be based, • improving the reporting process and coverage,
among other things, on past experiences of losses. among other things, if there are material changes
2. Intra-group Risk Measurement to business activities, products, transactions, risk
a. In order to carry out intra-group risk measurements, the factors, information technology and the Integrated
Main Entity carries out: Risk Management Information System.
• regular evaluation of the suitability of assumptions, 4. Intra-group risk control
data sources and procedures used to measure risk, a. The Main Entity determines the Risk Appetite and
in accordance with business developments and Intragroup Risk limits in accordance with the risk
external conditions that influence the financial philosophy and applicable regulations. Determination of
condition of the Financial Conglomerate; And risk limits is adjusted to risk exposure, the level of risk to
• improvements to the risk measurement method be taken and risk tolerance.
if there are changes in factors that materially and b. Other risk controls can be carried out, among others, by
significantly influence risk, including if there is the hedging, formulating methods for calculating intragroup
addition of a new business line that could affect the transactions, and increasing capital to absorb potential
financial condition of the Financial Conglomerate. losses.
b. Risk measurement methods and systems can be carried
out quantitatively and/or qualitatively which are used to In the second semester of 2022 and the first semester of 2023,
measure BRI Financial Conglomeration risk exposure as BRI’s intra-group risk is at a low to moderate risk rating.
a reference for carrying out control.
c. The selection of measurement methods and systems Implementation of Integrated
is adjusted to the characteristics and complexity of the Governance In 2023
Financial Conglomerate’s business activities.
d. Measuring methods and systems must at least be able to 1. Strengthening the Implementation of Integrated
measure: Governance of Financial Conglomerates
• the sensitivity of the Financial Conglomerate to In 2023, improvements and strengthening of the
changes in factors that influence it, both under implementation of Integrated Governance of the BRI
normal and abnormal conditions; Financial Conglomerate will be carried out, including those
• the tendency of changes in the factors in question related to:
based on fluctuations that have occurred in the past a. Updating and improving the General Policy on Integrated
and their correlation; Governance for the BRI Financial Conglomerate
• individual level of risk; b. Measuring the level of maturity (maturity) of Integrated
• overall risk exposure and per risk type, taking into Governance in the BRI Financial Conglomerate
account the relationship between risk types; And
• all risks inherent in all BRI Financial Conglomeration 2. Implementation of the Duties and Responsibilities of the
transactions which can be integrated into the Integrated Governance Committee
Management Information System. The implementation of the Integrated Governance Committee’s
d. The risk measurement process must clearly contain duties during 2023 is discussed in the Integrated Governance
the validation process, validation frequency, data Committee Sub-Chapter in the Corporate Governance Chapter
and information documentation requirements, in the 2023 Bank BRI Annual Report.
evaluation requirements for the assumptions used,
before a methodology is applied by the BRI Financial 3. Implementation of Duties and Responsibilities of the
Conglomeration. Integrated Compliance Work Unit
3. Intra-group Risk Monitoring During 2023, details of the implementation of the tasks and
a. The Main Entity monitors the magnitude of risk exposure, responsibilities of the Integrated Compliance Work Unit were
risk tolerance, limit compliance, and stress test results as as follows:
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 785
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a. Implementation of the Compliance Exchange program, competence, so that throughout 2023 Integrated Internal
namely Integrated Compliance Work Unit on-site visits Audit Work Unit has implemented various work programs,
to Compliance Work Units in Financial Service Institution including:
Members of the BRI Financial Conglomerate and/or 1. Development of joint use of the Integrated BRISMA Audit
vice versa in order to increase workers’ understanding Management System Application 2.1 (Internal Audit Work
regarding compliance practices in each Financial Service Unit of BRI Life & Internal Audit Work Unit of BRI Finance).
Institution industry as well as identifying improvement 2. Implementation of a thematic audit of integrated
opportunities that can be applied to each Financial governance of the BRI Group which was carried out jointly
Service Institution industry. between the Integrated Internal Audit Work Unit and
b. Submission of the Annual Report on the Implementation the Internal Audit Work Unit of Financial Conglomerate
of Integrated Governance of the BRI Financial Members.
Conglomerate to the Financial Services Authority 3. Development of an Integrated Internal Audit Work Unit
c. Monitoring the fulfillment of the Integrated Governance Dashboard for Monitoring the Integrated Internal Audit
structure in accordance with regulators including Work Unit program.
the Board of Commissioners, Directors, Committees, 4. Carry out alignment and evaluation of the focus and
Integrated Work Units and Policies/Procedures. audit strategy of Internal Audit Work Unit members of
d. Self-Assessment Assessment of Integrated Governance the Financial Conglomerate in accordance with the 2023
in the BRI Financial Conglomerate which is carried out Annual Audit Planning (PAT) Internal Audit Work Unit
semi-annually and submits the report to the Financial Members of the Financial Conglomerate.
Services Authority 5. Monitoring the implementation of the internal audit
e. Individual and consolidated GCG Self-Assessments are function and the performance of Subsidiary Companies
carried out semi-annually. on a regular basis which is carried out every quarter with
f. Submission of General Integrated Governance Policy for the scope of Monitoring including:
Financial Conglomerates to Financial Service Institution a. Monitoring the performance achievements of
Members of the BRI Financial Conglomerate. Members of the Financial Conglomeration and BRI
g. Evaluation of the implementation of the Compliance Subsidiaries;
Function in Financial Service Institution Members of the b. Monitoring Internal Audit Work Unit Audit Results
BRI Financial Conglomeration which is carried out every Reports for Financial Conglomerate Members
quarter with evaluation and monitoring aspects including: c. Monitoring the follow-up to significant findings by
1) Implementation of Good Corporate Governance. members of the Financial Conglomeration and BRI
2) Monitoring the precautionary principle. Subsidiaries.
3) Commitment management. d. Monitoring the fulfillment of Internal Audit Work Unit
4) Compliance risk management. human capital resources for Financial Conglomerate
5) Implementation of the AML CFT & Prevention of Members.
Funding for the Proliferation of Weapons of Mass 6. Implementation of BRI Head Office Audit Individual Audits
Destruction Program for PNM, BRI Life, BRI Insurance and BRI Remittance.
6) Analysis of the Impact of External Provisions. 7. Implementation of a joint audit between Internal Audit
7) Transaction/Decision Reports Containing Conflicts Work Unit of BRI and Internal Audit Work Unit of BRI Life.
of Interest 8. Implementing the Quality Assurance Review and
8) Other aspects Improvement Program (QAIP) at Internal Audit Work
h. Organizing the BRI Group Compliance Forum includes Unit of Financial Conglomerate Members in order to
socializing the implementation of the newly issued POJK. develop and improve audit quality programs that cover
i. Measuring the level of maturity of Integrated Compliance all internal audit activities. During 2023, Integrated
in the BRI Financial Conglomerate. Internal Audit Work Unit has implemented a Quality
j. Implementation of BRI Group In House Training related Assurance Review and Improvement Program for Internal
to the implementation of AML CFT & Prevention of Audit Work Unit Financial Conglomerate Members (Bank
Funding for the Proliferation of Weapons of Mass Raya, BRILife, BRI Danareksa Sekuritas, BRI Finance, BRI
Destruction Program Insurance, PNM, Pegadaian, BRI Venture).
9. Efforts to improve the quality and competence of Internal
4. Implementation of Duties and Responsibilities of the Audit Work Unit members of the Financial Conglomerate
Integrated Internal Audit Work Unit through the membership program as follow:
In encouraging financial conglomeration, BRI has a reliable a. BSDP NWOL Auditor Modular Entry Level Education.
internal audit function so that it can become a strategic b. Internal Audit Training ISO 37001: 2016 and ISO
business partner. In carrying out its roles and functions, 27001: 2022
Integrated Internal Audit Work Unit is supported by an c. Certified Anti-Fraud Manager (CAFM)
independent organizational structure and adequate Auditor
PT Bank Rakyat Indonesia (Persero) Tbk.
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d. Certified Qualified Internal Auditor (QIA) a. Internal Audit Work Unit of Bank Raya: Head of Group
e. Certified Ethical Hacker (CEH) Auditor (1 employee), Auditor (2 employees)
f. Certified Hacking Forensic Investigator (CHFI) b. Internal Audit Work Unit of BRILife: Head of
g. BSMR Certification Department (1 employee), Auditor (2 employees)
h. Certified in Risk Governance Professional (CRGP) c. Internal Audit Work Unit of BRI Finance: Head of The
i. Adjunct Life Insurance Expert (AAAIJ) Internal Audit Work Unit (1 employee), Group Head
j. Certified Forensic Auditor (CfrA) (2 employees)
k. Securities Brokerage Representative (WPPE), d. Internal Audit Work Unit of BRI Insurance: Group
Investment Manager Representative (WMI), Head (2 Employees)
Securities Underwriting Representative (WPEE) e. Internal Audit Work Unit of BRI Venture: Head of
l. Secondment Quality Assurance Program, MR Review Internal Audit Work Unit (1 employee)
and Anti-Fraud Strategy followed by The Internal
Audit Work Unit Financial Conglomerate Members 5. Implementation of Duties and Responsibilities of the
(Internal Audit Work Unit of BRI Life, Internal Audit Integrated Risk Management Work Unit
Work Unit of BRI Insurance, Internal Audit Work Unit During 2023, details of the implementation of the duties and
of BRI Investment Management, SPI Pegadaian, SPI responsibilities of the Integrated Risk Management Work
PNM and Internal Audit Work Unit of BRI Finance). Unit are as follows:
m. Secondment Program for preparing Annual Audit a. Implementation of the Integrated Risk Management
Planning (PAT) which was participated by Internal Committee (RMCT) forum 2 (two) times during 2023,
Audit Work Unit of Members of the Financial namely on February 27 2023 and August 16 2023.
Conglomeration (Internal Audit Work Unit of BRI b. Determination of the Integrated Risk Appetite Statement
Ventures, Internal Audit Work Unit of BRI Finance, (RAS) for Subsidiaries which has been adjusted to the
Internal Audit Work Unit of BRI Life, Internal Audit parenting style of each Subsidiary Entity.
Work Unit of BRI Insurance, Internal Audit Work Unit c. Carry out a self-assessment on the Integrated Risk
of Bank Raya, SPI PNM, SPI Pegadaian, Internal Audit Maturity Index (RMI) and Subsidiary Companies and then
Work Unit of BRI Investment Management, Internal request a decision at the RMCT Forum.
Audit Work Unit of BRI Danareksa Securities). d. Submission of Integrated (semesterly) and Consolidated
10. Implementation of a Workshop on the preparation of (quarterly) Risk Profile Reports to the Financial Services
Integrated Internal Audit Management Guidelines for the Authority.
BRI Financial Conglomerate. e. Monitoring the Maximum Limit for Lending and Provision
11. Preparation of Integrated Internal Audit Work Unit of Financial Conglomeration Funds periodically.
Reports carried out every semester. f. Conduct analysis and prepare an Integrated capital
12. Implementation of Internal Audit Work Unit benchmarks adequacy report (semesterly) which is submitted at the
for Financial Conglomerate Members (Internal Audit RMCT forum and then reported to the Financial Services
Work Unit of Bank Raya and SPI PNM) to Integrated Authority.
Internal Audit Work Unit (Main Entity). g. Carrying out integrated stress test simulations
13. Assessment of the Internal Audit Work Unit maturity (semesterly) which are then presented at the RMCT
level of BRI Financial Conglomerate Members in 2023. forum.
14. Review of Policy, carrying out a review of internal audit h. Coordinating with SKMRT regarding integrated risk
policies and procedures for members of the BRI financial management in the following matters:
conglomerate in accordance with the integrated internal • Modeling loan scoring of Subsidiary Companies
audit charter and the latest regulations. • Allowance for Impairment Losses modeling
15. Integrated Governance Self Assessment is carried out • Subsidiary and Integrated Company Digital Risk
every semester. Project (Revamp and Scale up Adaptive Digital Risk
16. Development of Integrated Governance Applications. Management Framework)
17. Monitoring follow-up actions to improve findings • Risk culture of Subsidiary and Integrated Companies
from external audits of members of the BRI financial (Risk Culture Maturity Assessment)
conglomerate. i. Implementation of BRI Group In House Training related
18. In order to accelerate the knowledge transfer process to the implementation of risk management (digital risk,
from the Integrated Internal Audit Work Unit (Main stress testing, cyber risk) in direct coordination with BRI
Entity) to the Internal Audit Work Unit Members of the Corporate University.
Financial Conglomerate, BRI Auditors have been placed j. Monitoring improvements to Integrated Risk
in the Internal Audit Work Unit Members of the Financial Management and Subsidiaries in accordance with the
Conglomerate as follows: Integrated Governance roadmap from PwC Consultants.
PT Bank Rakyat Indonesia (Persero) Tbk.
Annual Report 2023 787
Page 349
Corporate
Social
Responsibility
PT Bank Rakyat Indonesia (Persero) Tbk.
794 2023 Annual Report
Page 350
PT Bank Rakyat Indonesia (Persero) Tbk.
2023 Annual Report 795
Page 351
Social Pillar
BRI Cares CSER program focuses on achieving quality fulfillment 3. BRI Cares about the Empowerment of Women's Groups
of basic human rights fairly and equally to improve welfare for BRI provides Women's Group Empowerment Assistance and
the entire community. In 2023 BRI has distributed assistance to implements the BRINITA Program which is an agricultural
the community amounting to IDR 236,169,653,579 through the business program in urban areas by optimizing available
implementation of superior programs, including: land so that it is beneficial from a social, economic and
1. This is My School Program environmental perspective. This aims to develop densely
This program focuses on improving school infrastructure that is populated locations to be better in terms of environment and
no longer suitable to support the teaching and learning process health, so that they can empower the community and it is
so that through this program it is hoped that it will be able to hoped that this area can become an educational and tourist
provide a comfortable learning space for students and teachers. area. The BRINITA program consists of Development of Urban
2. Scholarships for Achievement Children in BRILiaN Village Farming Facilities & Infrastructure, Training on Planting and
in commemoration of the 78th Independence Day of the Caring for Plants and Fisheries, Formation of Groups, as well
Republic of Indonesia as assistance with business equipment.
BRI provides special scholarship assistance for outstanding
children in BRILiaN Village. This scholarship assistance was
given to 1,800 outstanding children in 109 BRILiaN Villages
in 17 BRI Regional Offices throughout Indonesia.
Economic Pillars
BRI Cares CSER program focuses on achieving quality economic 2. Assistance for building of Culinary Vendor Stalls in the Pasar
growth through sustainable job and business opportunities, Manis Parking Yard, Purwokerto. BRI provided assistance
innovation, inclusive industry, adequate infrastructure, in the form of Construction of Culinary Vendor Stalls in
affordable clean energy and supported by partnerships. In 2023 the Pasar Manis Parking Yard, Purwokerto. BRI Purwokerto
BRI has distributed assistance to the community amounting to provides BRI branding on every stall and provides payment
IDR 21,366,015,076 through the implementation of superior facilities using BRI echannel.
programs, including: 3. Halal Certification Program and MSME Marketing
1. Assistance for building a production house and orange Digitalization Training. BRI provides assistance in the form
monument statue in BRILiaN Karang Bunga Village, Barito of halal certification to 200 MSMEs. The MSMEs participating
Kuala. BRI provided assistance in the form of building an in this program come from BRI micro customers and MSMEs
orange production house and making an orange monument participating in the Rumah BUMN BRI training.
as a symbol of the village as a producer of orange fruit.
BRI also helps with equipment used to make ice cream and
orange juice.
PT Bank Rakyat Indonesia (Persero) Tbk.
796 2023 Annual Report
Page 352
Environmental Pillar
BRI Cares CSER program in the Environmental Pillar focuses the Ciamis Main Waste Bank in the Ciamis area, West Java.
on managing the structuring and preserving sustainable The Waste Bank also educates the public to sort waste
environmental ecosystems as a support for all life. BRI has from home before throwing it into the trash so that it can
distributed assistance amounting to IDR 84,461,843,580 in 2023 reduce the residue that goes to final disposal. The assistance
through programs including: provided by BRI is in the form of press machines and waste
1. BRI Planting Grow & Green Program. BRI carries out a tree transportation vehicles.
planting program and provides mangrove, durian, nutmeg, 3. BRI Cares for Clean Rivers. Activities in this program include
coffee and other seedlings to restore land function while river normalization, construction of physical facilities, and
empowering communities in several locations throughout education on a healthy environment. In this program there
Indonesia. This program is carried out in collaboration with is also an empowerment program for the community in the
Foundations and Farmer Groups which have long been form of training on how to process waste and assistance with
involved in environmental conservation activities. waste processing machines.
2. Assistance in Procurement of Facilities & Infrastructure for
the Ciamis Main Waste Bank. BRI provided assistance in the
form of waste management facilities & infrastructure to
Implementation of SROI for the BRI Cares CSER program
To measure the social impact as well as a form of evaluation of the implementation of the BRI Cares TJSL Program, BRI has calculated
the Social Return On Investment (SROI) and Community Satisfaction Index (CSI) for superior programs in the Social, Economic and
Environmental pillars. As for program details and the results of SROI and CSI calculations, you can see the company's Sustainability
Report.
PT Bank Rakyat Indonesia (Persero) Tbk.
2023 Annual Report 797
Page 353
OJK
Index
PT Bank Rakyat Indonesia (Persero) Tbk.
798 2023 Annual Report
Page 354
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 √ POJK 29
in the form of printed copies of
documents and electronic copies of
documents.
Annual Reports are presented in √ POJK 29
Indonesian and foreign languages
Annual Report must be published √ POJK 29
on the Issuer’s or Public Company’s
Website on the same date as the
submission of the Annual Report to
the Financial Services Authority.
Performance Highlights
Summary of important financial data Information includes, among others:
contains financial information
presented in comparative form for 3
(three) financial years or since starting
their business if the Issuer or
Public Company has been running its
business activities for less than 3
(three) years.
1. Sales revenue. 27 SEOJK 16
2. Gross profit. 27
3. Operational profit. 27 SEOJK 9
4. Profit before tax. 28
5. Net profit. 28
6. Profit and loss. 28 SEOJK 16
7. Total comprehensive profit (loss). 28 SEOJK 9
8. Total profit (loss) attributable to owners of the parent entity and non- 28 SEOJK 16
controlling interests.
9. Total comprehensive profit (loss). 28 SEOJK 16
10. Total comprehensive profit (loss) attributable to owners of the parent 28
entity and non-controlling interests.
11. Earnings (loss) per share. 29 SEOJK 9
SEOJK 16
12. Total assets. 26
13. Total liabilities. 26
14. Total equity. 27
15. Third-party funds. 26 SEOJK 9
16. Loans received. 26
17. Ratio of profit (loss) to total assets. 31 SEOJK 16
18. Profit (loss) to equity ratio. 31
19. Profit (loss) to revenue/sales ratio. 31
20. Current ratio. 31
21. Liability to equity ratio. 31
22. Ratio of liabilities to total assets. 31
PT Bank Rakyat Indonesia (Persero) Tbk.
2023 Annual Report 799
Page 355
Criteria Explanation Page Regulations
23. CAR ratio. 31 SEOJK 9
24. Productive assets. 31
25. Non-performing loans (NPL) ratio. 31
26. Ratio of Operating Expenses to Operating Income (BOPO). 31
27. Cost to Income Ratio(CIR). 31
28. Net Interest Margin (NIM) ratio. 31
29. Percentage of violations and exceedances of the Legal Lending Limit 31
(BMPK).
30. Statutory Reserve Ratio (GWM). 32
31. Net Open Position (NOP) Ratio. 32
32. Information and other financial ratios that are relevant to the issuer or 32 SEOJK 9
public company and the type of industry. SEOJK 16
Stock Information Information on shares for Public Companies at least contains: SEOJK 16
1. Shares that have been issued for each quarter presented in 34-35
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.
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, 35 SEOJK 16
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:
a. The date of implementation of the corporate action.
b. Stock split ratios, reverse stock ratios, stock dividends, bonus shares,
number of convertible securities issued, and changes in share
nominal value.
c. The number of outstanding shares before and after the corporate
action.
d. The number of effect conversions implemented (if any).
e. Stock prices before and after corporate actions.
3. In the event of a temporary suspension of share trading (suspension) 35 SEOJK 16
and/or delisting of shares during the financial year, the reasons 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 35 SEOJK 16
(suspension) as referred to in number 3) and/or the process of
canceling the listing of shares (delisting) is still ongoing until the
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 Rakyat Indonesia (Persero) Tbk.
800 2023 Annual Report
Page 356
Criteria Explanation Page Regulations
REPORT OF DIRECTORS AND BOARD OF COMMISSIONERS
Directors Report The Board of Directors’ report contains at least a brief description of:
1. Performance of Issuers or Public Companies, at least includes:
a. Issuer’s or Public Company’s strategy and strategic policies 49 SEOJK 9
(including for UUS if the Bank owns UUS). SEOJK 16
b. The role of the Board of Directors in formulating the strategy and 49 SEOJK 16
strategic policies of the Issuer or Public Company.
c. The process carried out by the Board of Directors to ensure the 49
implementation of the Issuer’s or Public Company’s strategy.
d. Comparison between the results achieved and those targeted by the 51 SEOJK 9
Issuer or Public Company. SEOJK 16
e. Obstacles faced by Issuers or Public Companies. 53
f. Organizational structure. 47 SEOJK 9
g. Main activity. 47
h. Information Technology. 47
i. Types of products and services offered, including lending to debtors 47
of micro, small and medium enterprises.
j. Interest rates for raising and providing funds. 50
k. Economic development and target market. 48
l. Networks and business partners at home and/or abroad. 47
m. Number, type and location of offices. 47
n. Ownership of the Board of Directors, Board of Commissioners and 56
shareholders in the Bank’s business group.
o. Important changes that occurred in the Bank and the Bank’s 56
business group in the year concerned.
p. Important things that are expected to happen in the future. 53
q. Human resources include the number, level of education, training, 47
and development of human resources.
2. An overview of the business prospects of the Issuer or Public Company. 53-54 SEOJK 9
SEOJK 16
3. Implementation of Issuer or Public Company governance. 54-56
Report of the Board of The Board of Commissioners’ report contains at least a brief description of:
Commissioners
1. Assessment of the Board of Directors’ performance regarding the 62-64 SEOJK 16
management of Issuers or Public Companies, including oversight by SEOJK 9
the Board of Commissioners in the formulation and implementation of
the Issuer’s or Public Company’s strategy carried out by the Board of
Directors.
2. Views on the business prospects of Issuers or Public Companies 64-65
compiled by the Board of Directors.
3. Views on the implementation of governance of the Issuer or Public 65-69
Company.
4. Changes in the composition of the Board of Commissioners (if any) and 71 SEOJK 9
reasons for the changes.
5. Frequency and method of providing advice to members of the Board of 62
Directors.
Statement Letter from Members of Statement Letter from Members of the Board of Directors and Members 74-75 SEOJK 16
the Board of Directors and Members of the Board of Commissioners regarding Responsibility for the Annual POJK 29
of the Board of Commissioners Report. Statement letter from members of the Board of Directors and
members of the Board of Commissioners regarding responsibility for the
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.
PT Bank Rakyat Indonesia (Persero) Tbk.
2023 Annual Report 801
Page 357
Criteria Explanation Page Regulations
COMPANY PROFILE
Company name and full address Access to Issuers or Public Companies including branch offices or 78 SEOJK 9
representative offices that enable the public to obtain information about SEOJK 16
Issuers or Public Companies, including:
1. Address
2. Phone number
3. Email address
4. Website address
Name and address of subsidiary and/ Contains information including:
or branch office or representative
office (if any) 1. Name and address of the subsidiary, including: 79-80 SEOJK 9
a. Address SEOJK 16
b. Phone number
c. E-mail address
d. Website address
1. Name and address of the branch/representative office, including:
a. Address
b. Phone number
c. Email address
a. Website address
Notes: if the company does not have subsidiaries, branch offices, and
representative offices, so that it is disclosed.
Brief history of Issuer or Public Include among others: date/year of establishment, name, change of 82-85 SEOJK 9
Company company name (if any), and effective date of change of company name. SEOJK 16
Notes: if the company has never changed its name, please disclose it.
Vision, Mission and Corporate Culture Includes: 86-88 SEOJK 9
SEOJK 16
1. Company Vision
2. Company Mission
3. Statement that the vision and mission have been reviewed and
approved by the Board of Directors/Board of Commissioners in the
financial year.
Business activities Description of, among others: 89-94 SEOJK 9
SEOJK 16
1. The company’s business activities according to the latest articles of
association.
2. Business Activities Undertaken.
3. Products and/or services produced.
Operational Area Issuer’s or Public Company’s operational area. The operational area is the 96-99 SEOJK 16
area or area where operational activities are carried out or the scope of
the company’s operational activities.
Organizational structure The organizational structure of the Issuer or Public Company in the 100-101 SEOJK 9
form of a chart, at least up to 1 (one) level below the Board of Directors SEOJK 16
including committees under the Board of Directors (if any) and
committees under the Board of Commissioners, accompanied by names
and positions.
Association Membership List of industry association memberships both on a national and 102-103 SEOJK 16
international scale related to the implementation of sustainable finance.
Board of Directors Profile Profile of the Board of Directors, at least contains: 104-118 SEOJK 9
SEOJK 16
1. Name and position in accordance with the duties and responsibilities.
2. Latest photos.
3. Age.
PT Bank Rakyat Indonesia (Persero) Tbk.
802 2023 Annual Report
Page 358
Criteria Explanation Page Regulations
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
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 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, SEOJK 9
either directly or indirectly to individual owners, including names of SEOJK 16
affiliated parties. In the event that members of the Board of Directors POJK 13
have no affiliation, the Issuer or Public Company shall disclose this.
Financial relationships and family relationships of members of the
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 SEOJK 16
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.
Profile of the Board of Profile of the Board of Commissioners, at least contains: 119-131 SEOJK 9
Commissioners SEOJK 16
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
Directors of the Issuer or Public Company concerned
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,
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 SEOJK 9
the Board of Commissioners, major shareholders and controllers, either SEOJK 13
directly or indirectly to individual owners, including names of affiliated SEOJK 16
parties. In the event that members of the Board of Directors have no POJK 17
affiliation, the Issuer or Public Company shall disclose this.
Financial relationships and family relationships of members of the
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.
PT Bank Rakyat Indonesia (Persero) Tbk.
2023 Annual Report 803
Page 359
Criteria Explanation Page Regulations
8. Statement of independence of the independent commissioner in the SEOJK 16
event that the independent commissioner has served more than 2
(two) terms.
9. 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 the
composition of the members of the Board of Directors, this will be
disclosed.
Executive officer brief profile Including the composition of executive officers along with their positions 132-136 SEOJK 9
and a summary of Curriculum Vitae.
Number of employees and employee Data on employee competency development that has been carried out 137-139 SEOJK 9
competency development data. in the financial year consisting of parties (position levels) who attended SEOJK 16
training, types of training, and training objectives as well as equal
opportunities for all employees.
Employee competency development costs that have been incurred in the
financial year.
Shareholder composition Names of shareholders and percentage of ownership at the beginning and 140-145 SEOJK 9
end of the financial year, which consists of information regarding: SEOJK 16
POJK 17
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
Board of Commissioners at the beginning and end of the financial
year, including information regarding shareholders who are 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
ownership of the shares of the Issuer or Public Company, then this
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 each SEOJK 16
own less than 5% (five percent) of the shares of the Issuer or Public
Company.
1. Number of shareholders and percentage of ownership at the end of the SEOJK 16
financial year based on classification:
a. Ownership of local institutions.
b. Ownership of foreign institutions.
c. Local individual ownership.
d. Foreign individual ownership.
The above information can be presented in tabular form.
Major and controlling shareholder Information regarding major shareholders and controllers of Issuers or 139 SEOJK 9
Public Companies, either directly or indirectly, up to individual owners, SEOJK 16
presented in the form of a schematic or chart.
List of associate subsidiaries, venture Names of subsidiaries, associated companies, joint venture companies 146-153 SEOJK 9
companies where the Issuer or Public Company has joint control of the entity (if SEOJK 16
any), along with the percentage of share ownership, line of business, total
assets, and operating status of subsidiaries, associated companies, joint
venture companies.
For subsidiaries, information regarding the address of the subsidiary is
added.
PT Bank Rakyat Indonesia (Persero) Tbk.
804 2023 Annual Report
Page 360
Criteria Explanation Page Regulations
Information related to the Bank Banks that are part of a business group and/or have Subsidiaries, must 155 SEOJK 9
Business Group 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
shareholder.
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.
Share listing chronology Chronology of share listing, number of shares, number of listed shares 156-159 SEOJK 16
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
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 Information on the listing of other securities that are not yet due in the 160-165 SEOJK 16
securities financial year at least contains the names of the securities, the type of
corporate action that causes a change in the number of other
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 Information on the use of public accounting services (AP) and public 165 SEOJK 16
accounting services (AP) and public accounting firms (KAP) and their networks/associations/alliance includes:
accounting firms (KAP)
1. Name and address.
2. Assignment period.
3. Information on audit and/or non-audit services provided.
4. Audit and/or non-audit service fees for each assignment given 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 166-167 SEOJK 16
institution and/or profession. professions other than AP and KAP.
Awards and Certifications. Information includes, among others: 168-182 SEOJK 9
1. Name of award and/or certification (national and international scale).
2. Year of award and/or certification.
3. Awarding and/or certification bodies.
4. Validity period (for certification).
PT Bank Rakyat Indonesia (Persero) Tbk.
2023 Annual Report 805
Page 361
Criteria Explanation Page Regulations
MANAGEMENT DISCUSSION AND ANALYSIS OF THE COMPANY’S PERFORMANCE
Bank Strategic Plan 1. Long term plan (corporate plan). 198-201 SEOJK 13
2. Medium and short term plans (business plan). POJK 17
Operational review per business Operational review per business segment according to the type of industry SEOJK 9
segment of the Issuer or Public Company, at least concerning: SEOJK 16
1. Explanation of each business segment. 206-265
2. Performance per business segment, among others:
a. Production, which includes process, capacity, and development. 207-261,
264-265
b. Increase/decrease in production capacity. 207-261,
264-265
c. Sales/business income. 261-265
d. Profitability. 261-265
Description of the company’s Comprehensive financial performance which includes a comparison of SEOJK 9
financial performance financial performance in the last 2 (two) financial years (in the form of SEOJK 16
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. 267-268,
270-276
2. Short term liabilities, long term liabilities and total liabilities. 268-269,
276-279
3. Funding (investment and giving credit/financing). 268, 275
4. Third party funds and other funding sources. 268-269, 277
5. Equity. 269, 279-280
6. Income/sales, expenses, profit (loss), other comprehensive income, and 280-289
total comprehensive profit (loss).
7. Cash flow. 289-291
8. Basic credit interest rate. 295-296 SEOJK 9
Analysis of the quality of earning 296-297 SEOJK 9
assets and relevant financial ratios.
Discussion and analysis of the ability Explanation of: SEOJK 16
to pay debts and the collectability of
the company’s receivables, by 1. Ability to pay debts, both short term (liquidity) and long term 292-294
presenting the calculation of the (solvability).
relevant ratio according to the type
of company’s industry. 2. Receivables collectibility level. 294-295
Discussion on capital structure and Top explanation: SEOJK 16
management policies on capital
structure (capital structure policy). 1. Details of the capital structure (capital structure), which consists of 301
interest-based debt/sukuk and equity.
2. Management policies on capital structure (capital structure policies). 300
3. Basis for selection of management policies. 300
PT Bank Rakyat Indonesia (Persero) Tbk.
806 2023 Annual Report
Page 362
Criteria Explanation Page Regulations
Discussion on material commitments Explanation of: SEOJK 16
for capital goods investment (not
funding commitments) in the last 1. The name of the party making the bond. 368
financial year.
2. The purpose of the bond.
3. Source of funds expected to fulfill these ties.
4. The currency to be denominated.
5. The steps the company plans to take to protect against risks from
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.
Discussion on investment in capital Explanation of: SEOJK 9
goods realized in the last financial SEOJK 16
year. 1. Types of investment in capital goods. 368
2. The purpose of investing in capital goods. 369
3. Investment value of capital goods issued in the last financial year. 368
Notes: if there is no realization of investment in capital goods, so that it
is disclosed.
Description of the company’s business The business prospects of Issuers or Public Companies are linked to 370-371 SEOJK 16
prospects. industry conditions, the general economy and international markets
accompanied by quantitative supporting data from reliable data sources.
Comparative information between Comparison between targets/projections at the beginning of the financial SEOJK 16
targets at the beginning of the year with the results achieved (realization), regarding:
financial year with the results
achieved (realization), and targets or 1. Sales revenue. 372
projections to be achieved for the
next year. 2. Profit and loss. 372
3. Capital structure. 372-373
4. Marketing. 373-374
5. HR Development. 374
6. Other matters deemed important by the Issuer or Public Company. 372
Targets/projections to be achieved by Issuers or Public Companies for the
next 1 (one) year, regarding:
1. Sales revenue. 375
2. Profit and loss. 375
3. Capital structure. 375
4. Dividend policy. 376
5. Marketing. 376
6. Pengembangan SDM. 376
7. Other matters deemed important by the Issuer or Public Company. 375
Description of the marketing aspect. Marketing aspects of the Issuer’s or Public Company’s goods and/or 201-204 SEOJK 9
services, at least regarding marketing strategy and market share. SEOJK 16
PT Bank Rakyat Indonesia (Persero) Tbk.
2023 Annual Report 807
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Criteria Explanation Page Regulations
Description of dividends for the last 2 Description of dividends for the last 2 (two) financial years, at least: SEOJK 16
(two) financial years.
1. The dividend policy, among other things, contains information on the 377
percentage of the amount of dividends distributed to net income.
2. Cash dividend payment date and/or non-cash dividend distribution 377-378
date.
3. Amount of dividends per share (cash and/or non-cash). 377-378
4. The amount of dividends per year paid. 377-378
Notes: if there is no distribution of dividends, please state the reasons.
Realization of the use of proceeds Contains descriptions of: SEOJK 16
from the public offering (in the event
that the company is still required to 1. Total proceeds. 379
submit a report on the realization of
the use of funds) 2. Fund usage plan. 379
3. Details of use of funds. 379
4. Fund balance. 379
5. The date of approval of the GMS/RUPO for changes in the use of funds -
(if any).
a. a. In the event that during the financial year, the Issuer has an
obligation to submit a report on the realization of the use of 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.
Material information (if any), including Contains descriptions of: SEOJK 16
investment, expansion, divestment,
business merger/ a. Date, value, and transaction object. 379-387
consolidation, acquisition, debt/
capital restructuring, material b. The name of the party conducting the transaction.
transactions, affiliated transactions,
and conflict of interest transactions. 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 fulfilling the arm’s
length principle.
2) The role of the Board of Commissioners and the audit committee
in carrying out adequate procedures to ensure that affiliated
transactions are carried out in accordance with generally accepted
business practices, among others, is carried out by fulfilling the
arm’s length principle.
PT Bank Rakyat Indonesia (Persero) Tbk.
808 2023 Annual Report
Page 364
Criteria Explanation Page Regulations
g. For affiliate transactions or material transactions which are business
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 SEOJK 16
transactions which are the result of the implementation of affiliated SEOJK 13
transactions and/or conflict of interest transactions that have been
approved by independent shareholders, information is added regarding
the date of the GMS that approves the affiliated 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.
Description of changes to laws and The description contains, among others: SEOJK 16
regulations on companies in the last
financial year. 1. The names of the laws and regulations that have changed. 387-389
2. The impact (quantitative and/or qualitative) on the company (if 387-389
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.
Description of changes in accounting The description contains, among others: SEOJK 16
policies implemented by the company
in the last financial year. 1. Changes in accounting policies. 389-390
2. Reasons for changes in accounting policies.
3. Quantitative impact on financial statements.
Notes: If there is no change in accounting policy in the last financial
Information on Risk Exposure and Risk exposure and capital includes annual period risk and capital exposure 301-367 SEOJK 9
Capital. reports as stipulated in part II of the Publication Report on risk and
capital exposure.
GOOD CORPORATE GOVERNANCE
GMS. Information regarding GMS resolutions in the financial year and 1 (one) 468-483 SEOJK 16
year before the financial year includes:
a. a. GMS resolutions in the financial year and 1 (one) year prior to the
financial year realized in the financial year.
b. GMS decisions in the financial year and 1 (one) year prior to the
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.
Directors. 1. 1. Duties and responsibilities of each member of the Board of Directors. 485-487 SEOJK 13
Information regarding the duties and responsibilities of each member SEOJK 16
of the Board of Directors is described and can be presented in tabular POJK 17
form.
2. Statement that the Board of Directors has a guideline or charter 485 SEOJK 16
(charter) of the Board of Directors.
3. Policy and implementation of the frequency of meetings of the 488-500 SEOJK 16
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.
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.
PT Bank Rakyat Indonesia (Persero) Tbk.
2023 Annual Report 809
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Criteria Explanation Page Regulations
4. Training and/or competency improvement for members of the Board of 500-502 SEOJK 16
Directors:
a. Policy on training and/or competency improvement for members of
the Board of Directors, including an orientation program for newly
appointed members of the Board of Directors (if any).
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 SEOJK 16
committees that support the implementation of the duties of the 502
Board of Directors in the financial year contains at least:
a. Performance appraisal procedures.
b. The criteria used include performance achievements during the
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) 552-553 SEOJK 13
or more of paid-up capital, which includes the type and number of POJK 17
shares in:
a. The bank in question...
b. other banks.
c. Non-bank financial institutions.
d. Other companies domiciled both inside and outside the country.
Board of Commissioners. 1. Duties and responsibilities of the Board of Commissioners. 504-505 SEOJK 13
SEOJK 16
POJK 17
2. Statement that the Board of Commissioners has guidelines or charter 507-508 SEOJK 16
of the Board of Commissioners.
3. Policy and implementation of the frequency of meetings of the Board 513-521 SEOJK 13
of Commissioners, meetings of the Board of Commissioners with the SEOJK 16
Board of Directors and the level of attendance of members of the
Board of Commissioners at these meetings including attendance at
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 521-523 SEOJK 16
Commissioners:
a. Policy on training and/or competency improvement for members
of the Board of Commissioners, including an orientation
program for 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 526-537 SEOJK 16
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.
b. The criteria used include performance achievements during the
financial year, competence and attendance at meetings.
a. The party making the assessment.
6. The Board of Commissioners’ assessment of the performance of the 537-544 SEOJK 16
Committees that support the implementation of the duties of the
Board of Commissioners in the financial year includes:
a. Performance appraisal procedures.
b. The criteria used include performance achievements during the
financial year, competence and attendance at meetings.
PT Bank Rakyat Indonesia (Persero) Tbk.
810 2023 Annual Report
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Criteria Explanation Page Regulations
Nomination and remuneration of the Least load:
Board of Directors and Board of
Commissioners. 1. Nomination procedures, including a brief description of the policies 544-546 SEOJK 16
and nomination process for members of the Board of Directors and/or
members of the Board of Commissioners.
2. Procedures and implementation of remuneration for the Board of 546-551 SEOJK 16
Directors and Board of Commissioners, including:
a. Procedure for determining remuneration for the Board of Directors
and Board of Commissioners.
b. Disclosure of indicators for determining the remuneration of the
Board of Directors.
c. The remuneration structure for the Board of Directors and the 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.
Sharia supervisory board, for Issuers or Least load: N/A SEOJK 16
Public Companies that carry out
business activities based on sharia a. Name.
principles as stated in the articles of
association. b. The legal basis for the appointment of the Sharia Supervisory Board.
c. The assignment period of the Sharia Supervisory Board.
d. Duties and responsibilities of the Sharia Supervisory Board.
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.
Audit Committee. 1. Name and title in the membership of the committee. 564-566 SEOJK 16
POJK 17
2. Age.
3. Citizenship.
4. Educational background.
5. Position history, including information on:
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.
6. Period and tenure of audit committee members.
7. Description of duties and responsibilities. 560-563
8. Audit committee independence statement. 567
9. Training and/or competency improvement that has been attended in 570-572
the financial year (if any).
10. Policy and implementation of the frequency of audit committee 567-569 SEOJK 13
meetings and the level of attendance of audit committee members at SEOJK 16
these meetings. POJK 17
11. Implementation of audit committee activities in the financial year 572-574
according to what is stated in the audit committee guidelines or
charter.
PT Bank Rakyat Indonesia (Persero) Tbk.
2023 Annual Report 811
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Criteria Explanation Page Regulations
Issuer or Public Company nomination Least load: 578-579
and remuneration committee or
function. 1. Name and title in the membership of the committee. SEOJK 16
POJK 17
2. Age.
3. Citizenship.
4. Educational background.
5. Position history, including information on:
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.
6. Period and tenure of committee members.
7. Committee independence statement. 580
8. Training and/or competency improvement that has been attended in 585-586
the financial year (if any).
9. Description of duties and responsibilities. 575
10. Statement that already has a guideline or charter. 575
11. Policy and implementation of the frequency of meetings and the level 581-585
of attendance of members at these meetings.
12. A brief description of the implementation of activities in the financial 586-587
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.
Other committees owned by Issuers or Least load: 590-592; SEOJK 16
Public Companies in order to 609-624 POJK 17
support the functions and duties of
the Board of Directors (if any) and/ 1. Name and title in the membership of the committee.
or committees that support the
functions and duties of the Board of 2. Age.
Commissioners.
3. Citizenship.
4. Educational background.
5. Position history, including information on:
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.
6. Period and tenure of committee members.
7. Committee independence statement. 593; 625-626
8. Training and/or competency improvement that has been attended in 600-601;
the financial year (if any). 631-634
9. Description of duties and responsibilities. 588; 604-605
PT Bank Rakyat Indonesia (Persero) Tbk.
812 2023 Annual Report
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Criteria Explanation Page Regulations
10. Statement that already has a guideline or charter. 588; 604
11. Policy and implementation of the frequency of meetings and the level 594-600;
of attendance of members at these meetings. 626-631
12. A brief description of the implementation of activities in the financial 601-603;
year. 634-636
Company secretary. 1. Name. 641-642 SEOJK 16
2. domicile.
3. Position history, including:
a. Legal basis for appointment as company secretary.
b. Work experience and time period both inside and outside the issuer
or public company.
4. Educational background.
5. Training and/or competency improvement attended in the financial 642
year.
6. Brief description of the implementation of the duties of the corporate 643-645
secretary in the financial year.
Internal Audit Unit. 1. Name of the head of the internal audit unit. 650-651 SEOJK 16
POJK 17
2. Position history, including:
a. Legal basis for appointment as company secretary.
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. 653
5. Training and/or competency improvement attended in the financial 654
year.
6. The structure and position of the internal audit unit. 648-649
7. Description of duties and responsibilities. 651-652
8. A statement that the internal audit unit has guidelines or charters. 651
9. A brief description of the implementation of the duties of the 656-659
internal audit unit in the financial year including the policy and
implementation of the frequency of meetings with the directors, board
of commissioners and/or the audit committee.
Public Accountant. 1. The name and year of the public accountant who audited the annual 698 POJK 17
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
Accounting Firm in the last financial year.
4. Other services provided by the Public Accounting Firm and public 699
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.
PT Bank Rakyat Indonesia (Persero) Tbk.
2023 Annual Report 813
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Criteria Explanation Page Regulations
Description of the internal control 1. Financial and operational control, as well as compliance with other 700-701 SEOJK 13
system implemented by the issuer or laws and regulations. SEOJK 16
public company.
2. Review of the effectiveness of the internal control system. 704
3. Statement of the Board of Directors and/or Board of Commissioners 704 SEOJK 16
regarding the adequacy of the internal control system.
Risk management system 1. General description of the Issuer’s or Public Company’s risk 712-716 SEOJK 16
implemented by Issuers or Public management system. SEOJK 13
Companies.
2. Types of risk and how to manage them. 716-721
3. Review of the effectiveness of the Issuer’s or Public Company’s risk 726
management system.
4. Statement of the Board of Directors and/or Board of Commissioners or 727 SEOJK 16
the audit committee on the adequacy of the risk management system.
Compliance function. The level of the Bank’s compliance with all provisions and laws and 727-737 SEOJK 13
regulations as well as fulfillment of commitments with the competent POJK 17
authorities.
Legal cases with a material impact 1. Main case/lawsuit. 744-748 SEOJK 16
faced by issuers or public companies,
subsidiaries, members of the board of 2. Case/lawsuit settlement status.
directors and members of the board of
commissioners (if any). 3. The impact on the condition of issuers or public companies. The risks
faced by the company and the nominal value of claims/lawsuits.
4. Disclosure regarding legal issues at least includes: SEOJK 13
a. the number of civil and criminal cases faced and decisions that have
permanent legal force.
b. the number of civil and criminal matters faced and still in the
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 748 SEOJK 16
sanctions/sanctions imposed on
issuers or public companies, board
members commissioners and
members of the board of directors, by
the Financial Services Authority
and other authorities in the financial
year (if any).
Information regarding the code of 1. Principles of the code of ethics. 755-758 SEOJK 16
ethics of Issuers or Public Companies
2. Forms of dissemination of the code of ethics and enforcement efforts 759
3. Statement that the code of ethics applies to members of the Board of 758
Directors, members of the Board of Commissioners, and employees of
the Issuer or Public Company
Implementation of Governance in 1. Remuneration Committee 692 POJK 45
Providing Remuneration for Banks. a. Name of members, composition, duties and responsibilities.
b. Number of meetings held.
c. Remuneration that has been paid to members of the
Remuneration Committee for 1 (one) year.
2. Remuneration policy formulation process which includes: 692-693
a. Review of the background and objectives of the Remuneration
policy.
b. Implementation of a review of the Remuneration policy in the
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 693
unit, per region and in subsidiaries or branch offices located overseas
PT Bank Rakyat Indonesia (Persero) Tbk.
814 2023 Annual Report
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Criteria Explanation Page Regulations
4. Remuneration is associated with risks that include: 693
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.
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 693
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.
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 694
includes:
a. Policy regarding Variable Remuneration that is deferred, the
amount, and the criteria for determining the amount.
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 694
related to the Remuneration policy, if the Bank uses the services of an
external consultant
8. The Remuneration Package and facilities received by the Board of 694
Directors and Board of Commissioners include the Remuneration
structure and details of the nominal amount.
9. Variable Remuneration includes: 694-695
a. Forms of Variable Remuneration along with the reasons for choosing
this form. And
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 695
receive Variable Remuneration for 1 (one) year, and the total amount.
11. Position and number of parties who are material risk takers. 695
12. Shares optionowned by the Board of Directors, Board of 695
Commissioners and Executive Officers.
13. The ratio of the highest and lowest salaries 696
14. The number of beneficiaries and the total amount of Variable 696
Remuneration guaranteed unconditionally will be given by the Bank
to candidates for the Board of Directors, candidates for the 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 and 696
the total amount of severance paid
16. The total amount of deferred Variable Remuneration, which consists 696
of cash and/or shares or share-based instruments issued by the Bank.
17. The total amount of deferred Variable Remuneration paid for 1 (one) 696
year.
18. Details of the amount of Remuneration given in one year include: 696
a. Fixed or variable remuneration.
b. Deferred and non-deferred remuneration.
c. Forms of Remuneration provided in cash and/or shares or share-
based instruments issued by the Bank.
PT Bank Rakyat Indonesia (Persero) Tbk.
2023 Annual Report 815
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Criteria Explanation Page Regulations
19. Quantitative information about: 696-697
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
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 697-698 SEOJK 16
providing performance-based program (MSOP) and/or employee stock ownership program (ESOP).
longterm compensation to The information disclosed shall contain at least:
management
and/or employees owned by issuers or 1. Number of shares and/or options.
public companies (if any), including
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.
A brief description of the Information 1. Share ownership of members of the Board of Directors and members of 553-555 SEOJK 16
disclosure policy regarding the Board of Commissioners no later than 3 (three) working days after
the ownership or any change in ownership of the shares of the Public
Company.
2. Implementation of the intended policy.
Description of the whistleblowing 1. How to submit a violation report. 760 SEOJK 16
system at the Issuer or Public
Company. 2. Protection for reporters. 760
3. The handling of complaints. 760-761
4. The party managing the complaint. 762
5. The results of handling complaints, at least: 763
a. Number of complaints received and processed in the financial year.
b. Complaint follow-up.
In the event that an issuer or a public company does not have a
whistleblowing system, this will be disclosed.
Description of the Issuer’s or Public 1. Programs and procedures carried out in Overcoming corrupt practices, 763-767 SEOJK 16
Company’s anti-corruption policy. kickbacks, fraud, bribery and/or gratuities in Issuers or Public POJK 17
Companies.
2. Anti-corruption training/socialization for employees of Issuers or Public 767
Companies.
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.
Handling conflicts of interest 771 SEOJK 13
POJK 17
Provision of funds to related parties Information that needs to be disclosed is the total amount of debit 770-771 SEOJK 13
and provision of large funds (large balances for provision of funds to related parties and to core debtors
exposure). (individuals or groups) per report position
Transparency of the Bank’s financial 772 SEOJK 13
and non-financial conditions that have POJK 17
not been disclosed in other reports.
Other information related to Bank 770 SEOJK 13
Governance, including owner
intervention, internal disputes or
problems that arise as a result of
remuneration policies at the Bank.
PT Bank Rakyat Indonesia (Persero) Tbk.
816 2023 Annual Report
Page 372
Criteria Explanation Page Regulations
Number of Deviations (Internal Fraud). Disclosure of irregularities (internal fraud) at least includes: 768-769 SEOJK 13
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.
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.
Buy Back of Shares and/or Bank 1. Policy in buying back shares or bonds of the Bank. 769-770 SEOJK 13
Bonds. 2. Number of shares and/or bonds bought back.
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/or 769 SEOJK 13
and/or Political Activities During the political activities at least includes the recipient of the funds and the
Reporting Period. amount of funds provided.
Implementation of sustainable 772 POJK 17
finance, including implementation
of social and environmental
responsibility
Implementation of Public Company 1. Statement regarding recommendations that have been implemented 456-463 SEOJK 16
governance guidelines for Issuers and/or
that issue equity securities or Public
Companies. 2. Explanation of recommendations that have not been implemented,
accompanied by reasons and alternatives for implementation (if any).
Disclosure of information can be presented in tabular form.
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY OF THE ISSUER OR PUBLIC COMPANY
Corporate Social Responsibility 1. The information disclosed in the social and environmental 790-791 SEOJK 16
responsibility section is a Sustainability Report as intended in Financial
Services Authority Regulation Number 51/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.
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 Rakyat Indonesia (Persero) Tbk.
2023 Annual Report 817
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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.
Keterangan
SEOJK 16 : Financial Services Authority Circular No. 16/SEOJK.04/2021 concerning Form and Content of Annual Reports of
Issuers or Public Companies.
SEOJK 9 : Financial Services Authority Circular No. 9/SEOJK.03/2020 concerning Transparency and Publication of
Conventional Commercial Bank Reports.
SEOJK 13 Financial Services Authority Circular No. 13/SEOJK.03/2017 concerning Implementation of Governance for
Commercial Banks.
POJK 45 : Financial Services Authority Regulation No. 45/POJK.03/2015 concerning Implementation of Governance in Providing
Remuneration for Commercial Banks.
POJK 17 : Financial Services Authority Regulation 17 of 2023 concerning the Implementation of Governance for Commercial Banks
PT Bank Rakyat Indonesia (Persero) Tbk.
818 2023 Annual Report
Page 374
PT Bank Rakyat Indonesia (Persero) Tbk dan Entitas Anaknya Laporan keuangan konsolidasian Tanggal 31 Desember 2023 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen
Page 375
Page 376
PT BANK RAKYAT INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAKNYA
LAPORAN KEUANGAN KONSOLIDASIAN
TANGGAL 31 DESEMBER 2023
DAN UNTUK TAHUN YANG BERAKHIR
PADA TANGGAL TERSEBUT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi
Halaman
Laporan Auditor Independen ................................................................................................... i - vii
Laporan Posisi Keuangan Konsolidasian ................................................................................. 1-4
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian .................................. 5-7
Laporan Perubahan Ekuitas Konsolidasian ............................................................................. 8-9
Laporan Arus Kas Konsolidasian ............................................................................................. 10 - 11
Catatan atas Laporan Keuangan Konsolidasian ...................................................................... 12 - 357
***************************
Page 377
Laporan Auditor Independen
Laporan No. 00035/2.1032/AU.1/07/1681-4/1/I/2024
Pemegang Saham, Dewan Komisaris, dan Direksi
PT Bank Rakyat Indonesia (Persero) Tbk.
Opini
Kami telah mengaudit laporan keuangan konsolidasian PT Bank Rakyat Indonesia (Persero) Tbk.
(“Bank”) dan entitas anaknya (secara kolektif disebut sebagai “Grup”) terlampir, yang terdiri dari
laporan posisi keuangan konsolidasian tanggal 31 Desember 2023, serta laporan laba rugi dan
penghasilan komprehensif lain konsolidasian, laporan perubahan ekuitas konsolidasian, dan
laporan arus kas konsolidasian untuk tahun yang berakhir pada tanggal tersebut, serta catatan
atas laporan keuangan konsolidasian, termasuk informasi kebijakan akuntansi material.
Menurut opini kami, laporan keuangan konsolidasian terlampir menyajikan secara wajar, dalam
semua hal yang material, posisi keuangan konsolidasian Grup tanggal 31 Desember 2023, serta
kinerja keuangan dan arus kas konsolidasiannya untuk tahun yang berakhir pada tanggal
tersebut, sesuai dengan Standar Akuntansi Keuangan di Indonesia.
Basis opini
Kami melaksanakan audit kami berdasarkan Standar Audit yang ditetapkan oleh Institut Akuntan
Publik Indonesia (“IAPI”). Tanggung jawab kami menurut standar tersebut diuraikan lebih lanjut
dalam paragraf Tanggung Jawab Auditor terhadap Audit atas Laporan Keuangan Konsolidasian
pada laporan kami. Kami independen terhadap Grup berdasarkan ketentuan etika yang relevan
dalam audit kami atas laporan keuangan konsolidasian di Indonesia, dan kami telah memenuhi
tanggung jawab etika lainnya berdasarkan ketentuan tersebut. Kami yakin bahwa bukti audit
yang telah kami peroleh adalah cukup dan tepat untuk menyediakan suatu basis bagi opini kami.
Hal audit utama
Hal audit utama adalah hal-hal yang, menurut pertimbangan profesional kami, merupakan hal
yang paling signifikan dalam audit kami atas laporan keuangan konsolidasian periode kini. Hal
audit utama tersebut disampaikan dalam konteks audit kami atas laporan keuangan
konsolidasian secara keseluruhan, dan dalam merumuskan opini kami atas laporan keuangan
konsolidasian terkait, dan kami tidak menyatakan suatu opini terpisah atas hal audit utama
tersebut. Untuk hal audit utama di bawah ini, penjelasan kami tentang bagaimana audit kami
merespons hal tersebut disampaikan dalam konteks tersebut.
i
Page 378
Laporan Auditor Independen (lanjutan)
Laporan No. 00035/2.1032/AU.1/07/1681-4/1/I/2024 (lanjutan)
Hal audit utama (lanjutan)
Kami telah memenuhi tanggung jawab yang diuraikan dalam paragraf Tanggung Jawab Auditor
terhadap Audit atas Laporan Keuangan Konsolidasian pada laporan kami, termasuk sehubungan
dengan hal audit utama yang dikomunikasikan di bawah ini. Oleh karena itu, audit kami
mencakup pelaksanaan prosedur yang didesain untuk merespons penilaian kami atas risiko
kesalahan penyajian material dalam laporan keuangan konsolidasian terlampir. Hasil prosedur
audit kami, termasuk prosedur yang dilakukan untuk merespons hal audit utama di bawah ini,
memberikan basis bagi opini kami atas laporan keuangan konsolidasian terlampir.
Cadangan kerugian penurunan nilai atas kredit yang diberikan
Penjelasan atas hal audit utama:
Seperti yang dijelaskan dalam Catatan 11 atas laporan keuangan konsolidasian terlampir, pada
tanggal 31 Desember 2023, saldo cadangan kerugian penurunan nilai atas kredit yang diberikan
adalah sebesar Rp79.924.211 juta. Lihat informasi kebijakan akuntansi material untuk
cadangan kerugian penurunan nilai atas aset keuangan yang diungkapkan dalam Catatan 2e,
penggunaan pertimbangan, estimasi dan asumsi akuntansi yang signifikan dalam Catatan 2ao,
dan pengungkapan cadangan kerugian penurunan nilai atas kredit yang diberikan dalam Catatan
11 atas laporan keuangan konsolidasian terlampir.
Kami berfokus pada area ini karena saldo kredit yang diberikan dan cadangan kerugian
penurunan nilai atas kredit yang diberikan adalah signifikan terhadap laporan keuangan
konsolidasian terlampir. Selain itu, penentuan cadangan kerugian penurunan nilai memerlukan
pertimbangan dan memiliki ketidakpastian estimasi termasuk dalam penentuan model untuk
menghitung cadangan kerugian penurunan nilai, identifikasi eksposur kredit yang mengalami
penurunan kualitas kredit yang signifikan, dan penentuan asumsi yang digunakan dalam model
perhitungan cadangan kerugian penurunan nilai (untuk eksposur yang dinilai secara individu
atau kolektif), termasuk faktor-faktor ekonomi makro berorientasi masa depan.
ii
Page 379
Laporan Auditor Independen (lanjutan)
Laporan No. 00035/2.1032/AU.1/07/1681-4/1/I/2024 (lanjutan)
Hal audit utama (lanjutan)
Cadangan kerugian penurunan nilai atas kredit yang diberikan (lanjutan)
Respons audit:
Kami melakukan pengujian pengendalian utama atas pemberian kredit, penilaian kualitas kredit
internal secara reguler, serta pencatatan dan pengawasan kredit yang diberikan. Kami
memperoleh pemahaman dan menilai metodologi pengukuran penurunan nilai, serta melakukan
validasi atas model pencadangan kerugian penurunan nilai, data masukan, dasar, dan asumsi
yang digunakan oleh Grup dalam menghitung cadangan kerugian penurunan nilai, serta menguji
tiga tahapan kualitas kredit portofolio sesuai dengan kriteria tingkatan (staging) yang disusun
oleh Grup untuk kredit yang diberikan. Kami menguji apakah pengalaman historis mewakili
keadaan saat ini dan kerugian terkini yang terjadi dalam portofolio, serta menilai kewajaran atas
penyesuaian berorientasi masa depan, analisis faktor ekonomi makro, dan beberapa skenario
probabilitas tertimbang untuk kredit yang diberikan. Untuk cadangan kerugian penurunan nilai
yang dinilai secara individual, kami menguji sampel kredit yang diberikan untuk mengevaluasi
identifikasi secara tepat waktu oleh Grup atas eksposur yang mengalami penurunan kualitas
kredit yang signifikan atau yang telah mengalami penurunan nilai; untuk kasus-kasus dimana
penurunan nilai telah diidentifikasi, kami menilai asumsi Grup atas arus kas masa depan
ekspektasian, termasuk nilai agunan yang dapat direalisasikan berdasarkan informasi pasar
yang tersedia atau penilaian yang dilakukan oleh penilai independen dan internal.
Kami memeriksa keakurasian perhitungan jumlah cadangan kerugian penurunan nilai dengan
melakukan perhitungan ulang atas keseluruhan portofolio yang penurunan nilainya dinilai secara
kolektif dan melakukan perhitungan ulang atas penurunan nilai yang dinilai secara individual
berdasarkan sampel. Kami melakukan penilaian atas asumsi utama yang digunakan dalam
penyesuaian pasca model/management overlay yang diterapkan untuk mengantisipasi risiko
yang tidak dapat ditangkap sepenuhnya oleh model. Kami menilai apakah pengungkapan dalam
laporan keuangan konsolidasian cukup dan secara memadai mencerminkan eksposur Grup
terhadap risiko kredit. Kami melibatkan pakar auditor internal kami untuk membantu kami dalam
melakukan prosedur-prosedur di atas ketika keahlian spesifik mereka diperlukan.
iii
Page 380
Laporan Auditor Independen (lanjutan)
Laporan No. 00035/2.1032/AU.1/07/1681-4/1/I/2024 (lanjutan)
Informasi lain
Manajemen bertanggung jawab atas informasi lain. Informasi lain terdiri dari informasi yang
tercantum dalam Laporan Tahunan Tahun 2023 (“Laporan Tahunan”) selain laporan keuangan
konsolidasian terlampir dan laporan auditor independen kami. Laporan Tahunan diharapkan
akan tersedia bagi kami setelah tanggal laporan auditor independen ini.
Opini kami atas laporan keuangan konsolidasian terlampir tidak mencakup Laporan Tahunan,
dan oleh karena itu, kami tidak menyatakan bentuk keyakinan apapun atas Laporan Tahunan
tersebut.
Sehubungan dengan audit kami atas laporan keuangan konsolidasian terlampir, tanggung jawab
kami adalah untuk membaca Laporan Tahunan ketika tersedia dan, dalam melaksanakannya,
mempertimbangkan apakah Laporan Tahunan mengandung ketidakkonsistensian material
dengan laporan keuangan konsolidasian terlampir atau pemahaman yang kami peroleh selama
audit, atau mengandung kesalahan penyajian material.
Ketika kami membaca Laporan Tahunan, jika kami menyimpulkan bahwa terdapat suatu
kesalahan penyajian material di dalamnya, kami diharuskan untuk mengomunikasikan hal
tersebut kepada pihak yang bertanggung jawab atas tata kelola dan melakukan tindakan yang
tepat berdasarkan peraturan perundang-undangan yang berlaku.
Tanggung jawab manajemen dan pihak yang bertanggung jawab atas tata kelola terhadap
laporan keuangan konsolidasian
Manajemen bertanggung jawab atas penyusunan dan penyajian wajar laporan keuangan
konsolidasian tersebut sesuai dengan Standar Akuntansi Keuangan di Indonesia, dan atas
pengendalian internal yang dianggap perlu oleh manajemen untuk memungkinkan penyusunan
laporan keuangan konsolidasian yang bebas dari kesalahan penyajian material, baik yang
disebabkan oleh kecurangan maupun kesalahan.
Dalam penyusunan laporan keuangan konsolidasian, manajemen bertanggung jawab untuk
menilai kemampuan Grup dalam mempertahankan kelangsungan usahanya, mengungkapkan,
sesuai dengan kondisinya, hal-hal yang berkaitan dengan kelangsungan usaha, dan
menggunakan basis akuntansi kelangsungan usaha, kecuali manajemen memiliki intensi untuk
melikuidasi Grup atau menghentikan operasi, atau tidak memiliki alternatif yang realistis selain
melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola bertanggung jawab untuk mengawasi proses
pelaporan keuangan Grup.
iv
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Laporan Auditor Independen (lanjutan)
Laporan No. 00035/2.1032/AU.1/07/1681-4/1/I/2024 (lanjutan)
Tanggung jawab auditor terhadap audit atas laporan keuangan konsolidasian
Tujuan kami adalah untuk memperoleh keyakinan memadai tentang apakah laporan keuangan
konsolidasian secara keseluruhan bebas dari kesalahan penyajian material, baik yang
disebabkan oleh kecurangan maupun kesalahan, dan untuk menerbitkan laporan auditor
independen yang mencakup opini audit kami. Keyakinan memadai merupakan suatu tingkat
keyakinan tinggi, namun bukan merupakan suatu jaminan bahwa audit yang dilaksanakan
berdasarkan Standar Audit yang ditetapkan oleh IAPI akan selalu mendeteksi kesalahan
penyajian material ketika hal tersebut ada. Kesalahan penyajian dapat disebabkan oleh
kecurangan maupun kesalahan dan dianggap material jika, baik secara individual maupun
agregat, dapat diekspektasikan secara wajar akan memengaruhi keputusan ekonomi yang
diambil oleh pengguna berdasarkan laporan keuangan konsolidasian tersebut.
Sebagai bagian dari suatu audit berdasarkan Standar Audit yang ditetapkan oleh IAPI, kami
menerapkan pertimbangan profesional dan mempertahankan skeptisisme profesional selama
audit. Kami juga:
Mengidentifikasi dan menilai risiko kesalahan penyajian material dalam laporan keuangan
konsolidasian, baik yang disebabkan oleh kecurangan maupun kesalahan, mendesain dan
melaksanakan prosedur audit yang responsif terhadap risiko tersebut, serta memperoleh
bukti audit yang cukup dan tepat untuk menyediakan basis bagi opini audit kami. Risiko
tidak terdeteksinya suatu kesalahan penyajian material yang disebabkan oleh kecurangan
lebih tinggi daripada yang disebabkan oleh kesalahan, karena kecurangan dapat
melibatkan kolusi, pemalsuan, penghilangan secara sengaja, pernyataan salah, atau
pengabaian atas pengendalian internal.
Memperoleh suatu pemahaman tentang pengendalian internal yang relevan dengan audit
untuk mendesain prosedur audit yang tepat sesuai dengan kondisinya, tetapi bukan untuk
tujuan menyatakan suatu opini atas keefektivitasan pengendalian internal Grup.
Mengevaluasi ketepatan kebijakan akuntansi yang digunakan serta kewajaran estimasi
akuntansi dan pengungkapan terkait yang dibuat oleh manajemen.
v
Page 382
Laporan Auditor Independen (lanjutan)
Laporan No. 00035/2.1032/AU.1/07/1681-4/1/I/2024 (lanjutan)
Tanggung jawab auditor terhadap audit atas laporan keuangan konsolidasian (lanjutan)
Sebagai bagian dari suatu audit berdasarkan Standar Audit yang ditetapkan oleh IAPI, kami
menerapkan pertimbangan profesional dan mempertahankan skeptisisme profesional selama
audit. Kami juga: (lanjutan)
Menyimpulkan ketepatan penggunaan basis akuntansi kelangsungan usaha oleh
manajemen dan, berdasarkan bukti audit yang diperoleh, apakah terdapat suatu
ketidakpastian material yang terkait dengan peristiwa atau kondisi yang dapat
menyebabkan keraguan signifikan atas kemampuan Grup untuk mempertahankan
kelangsungan usahanya. Ketika kami menyimpulkan bahwa terdapat suatu ketidakpastian
material, kami diharuskan untuk menarik perhatian dalam laporan auditor independen kami
ke pengungkapan terkait dalam laporan keuangan konsolidasian atau, jika pengungkapan
tersebut tidak memadai, memodifikasi opini kami. Kesimpulan kami didasarkan pada bukti
audit yang diperoleh hingga tanggal laporan auditor independen kami. Namun, peristiwa
atau kondisi masa depan dapat menyebabkan Grup tidak dapat mempertahankan
kelangsungan usaha.
Mengevaluasi penyajian, struktur, dan isi laporan keuangan konsolidasian secara
keseluruhan, termasuk pengungkapannya, dan apakah laporan keuangan konsolidasian
mencerminkan transaksi dan peristiwa yang mendasarinya dengan suatu cara yang
mencapai penyajian wajar.
Memperoleh bukti audit yang cukup dan tepat terkait informasi keuangan entitas atau
aktivitas bisnis dalam Grup untuk menyatakan opini atas laporan keuangan konsolidasian.
Kami bertanggung jawab atas arahan, supervisi, dan pelaksanaan audit grup. Kami tetap
bertanggung jawab sepenuhnya atas opini audit kami.
Kami mengomunikasikan kepada pihak yang bertanggung jawab atas tata kelola mengenai,
antara lain, ruang lingkup dan saat yang direncanakan atas audit serta temuan audit signifikan,
termasuk setiap defisiensi signifikan dalam pengendalian internal yang teridentifikasi oleh kami
selama audit.
Kami juga memberikan suatu pernyataan kepada pihak yang bertanggung jawab atas tata kelola
bahwa kami telah mematuhi ketentuan etika yang relevan mengenai independensi, dan
mengomunikasikan kepada pihak tersebut seluruh hubungan, serta hal-hal lain yang dianggap
secara wajar berpengaruh terhadap independensi kami, dan, jika relevan, pengamanan terkait.
vi
Page 383
Page 384
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan 31 Desember 2023 31 Desember 2022
ASET
Kas 2a,2c,3 31.603.784 27.407.478
Giro pada Bank Indonesia 2a,2c,2f,4 101.909.121 150.935.150
Giro pada Bank Lain 2a,2c,2d, 22.331.919 21.488.434
2e,2f,5,44
Cadangan kerugian penurunan nilai (9.984) (18.577)
22.321.935 21.469.857
Penempatan pada Bank Indonesia 2a,2c,2d,
dan Lembaga Keuangan Lain 2e,2g,6,44 65.225.260 70.401.901
Cadangan kerugian penurunan nilai (1.860) (1.981)
65.223.400 70.399.920
Efek-efek 2a,2c,2d,
2e,2h,7,44 331.091.304 330.324.818
Cadangan kerugian penurunan nilai (81.510) (82.835)
331.009.794 330.241.983
Wesel Ekspor dan Tagihan Lainnya 2c,2d,2e,
2i,8,44 53.895.404 39.067.375
Cadangan kerugian penurunan nilai (2.323.916) (1.638.929)
51.571.488 37.428.446
Efek-efek yang Dibeli dengan Janji 2c,2u,
Dijual Kembali 9 33.595.231 51.014.678
Tagihan Derivatif 2c,2aj,10 911.683 911.405
Kredit yang Diberikan 2c,2d,2e,
2j,11,44 1.197.752.706 1.079.274.819
Cadangan kerugian penurunan nilai (79.924.211) (88.323.830)
1.117.828.495 990.950.989
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
1
Page 385
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan)
Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan 31 Desember 2023 31 Desember 2022
ASET (lanjutan)
Pinjaman Syariah 2c,2e,2k,
12 13.668.220 10.514.329
Cadangan kerugian penurunan nilai (1.093.762) (1.286.203)
12.574.458 9.228.126
Piutang Pembiayaan 2c,2d,2e,
2l,13,44 55.008.321 49.287.917
Cadangan kerugian penurunan nilai (4.483.915) (3.477.948)
50.524.406 45.809.969
Tagihan Akseptasi 2c,2d,2e,
2m,14,44 10.217.408 7.167.600
Cadangan kerugian penurunan nilai (249.698) (136.536)
9.967.710 7.031.064
Penyertaan Saham 2c,2d,2e,
2n,15,44 7.308.167 6.515.095
Cadangan kerugian penurunan nilai (2.676) (8.192)
7.305.491 6.506.903
Aset Tetap 2d,2o,2p,
16
Biaya perolehan 81.463.777 73.951.201
Akumulasi penyusutan (21.785.658) (18.735.154)
Nilai buku - neto 59.678.119 55.216.047
Aset Pajak Tangguhan - neto 2ak,38c 15.605.462 18.712.994
Aset Lain-lain - neto 2c,2e,2p,
2q,2r,17 53.376.453 42.374.001
TOTAL ASET 1.965.007.030 1.865.639.010
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
2
Page 386
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan)
Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan 31 Desember 2023 31 Desember 2022
LIABILITAS DAN EKUITAS
LIABILITAS
Liabilitas Segera 2c,2s,18 30.651.807 24.910.579
Simpanan Nasabah 2c,2d,2t,44
Giro 19 346.124.372 349.755.590
Tabungan 20 527.945.550 522.647.920
Deposito Berjangka 21 484.258.839 435.480.503
Total Simpanan Nasabah 1.358.328.761 1.307.884.013
Simpanan dari Bank Lain dan 2c,2d,2t,
Lembaga Keuangan Lainnya 22,44 11.958.319 9.334.547
Efek-efek yang Dijual dengan Janji 2c,2d,2u,
Dibeli Kembali 23,44 19.079.458 9.997.592
Liabilitas Derivatif 2c,2aj,10 925.210 783.921
Liabilitas Akseptasi 2c,2d,2m,
14,44 10.217.408 7.167.600
Utang Pajak 2ak,38a 2.546.839 3.053.782
Surat Berharga yang Diterbitkan 2c,2v,24 49.637.581 63.611.761
Pinjaman yang Diterima 2c,2d,2w,
25,44 98.850.813 79.371.200
Estimasi Kerugian Komitmen 2d,2e,
dan Kontinjensi 26,44 6.117.768 6.458.343
Liabilitas Imbalan Kerja 2d,2ae,
27,42,44 23.059.624 21.296.487
Liabilitas Lain-lain 2c,2y,2ad,
28,45b 36.664.617 27.871.880
Pinjaman dan Surat Berharga
Subordinasi 2c,2x,29 496.683 501.988
TOTAL LIABILITAS 1.648.534.888 1.562.243.693
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
3
Page 387
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
LAPORAN POSISI KEUANGAN KONSOLIDASIAN (lanjutan)
Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Catatan 31 Desember 2023 31 Desember 2022
LIABILITAS DAN EKUITAS (lanjutan)
EKUITAS
Modal saham - nilai nominal Rp50
(nilai penuh) per lembar saham
Modal dasar - 300.000.000.000
Lembar saham (terdiri dari 1
lembar saham Seri A Dwiwarna
dan 299.999.999.999
lembar saham Seri B)
Modal ditempatkan dan disetor
penuh - 151.559.001.604 lembar
saham (terdiri dari 1 lembar saham
Seri A Dwiwarna dan 151.559.001.603
lembar saham Seri B) 1,31a 7.577.950 7.577.950
Tambahan modal disetor 31b 75.853.127 75.637.083
Surplus revaluasi aset tetap - bersih 2o,16 20.216.505 20.267.952
Selisih kurs karena penjabaran laporan
keuangan dalam mata uang asing 2ai,31c (253.744) (127.954)
Kerugian yang belum direalisasi atas
efek-efek yang diklasifikasikan
sebagai nilai wajar melalui
penghasilan komprehensif lain - bersih 2h (2.221.745) (4.464.483)
Cadangan kerugian penurunan nilai atas
efek-efek yang diklasifikasikan
sebagai nilai wajar melalui
penghasilan komprehensif lain 2h,7 128.230 139.978
Kerugian pengukuran kembali
program imbalan pasti - bersih 2ae (2.134.699) (689.473)
Modal saham diperoleh kembali
(saham treasuri) 1d (3.614.321) (2.202.178)
Opsi saham 2af,30 54.769 16.356
Cadangan kompensasi atas
saham bonus 31f 287.482 210.266
Dampak Transaksi Pengendalian
Non Pengendali 31g 1.758.580 1.758.580
Saldo laba 31d,31e
Telah ditentukan penggunaannya 3.022.685 3.022.685
Belum ditentukan penggunaannya 210.688.737 198.147.249
Total Saldo Laba 213.711.422 201.169.934
Total ekuitas yang dapat diatribusikan
kepada entitas induk 311.363.556 299.294.011
Kepentingan non-pengendali 31h 5.108.586 4.101.306
TOTAL EKUITAS 316.472.142 303.395.317
TOTAL LIABILITAS DAN EKUITAS 1.965.007.030 1.865.639.010
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
4
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Untuk tahun yang berakhir
pada tanggal 31 Desember
Catatan 2023 2022*)
PENDAPATAN DAN BEBAN OPERASIONAL
Pendapatan Bunga dan Syariah 32
Pendapatan bunga 2z 166.052.387 141.756.773
Pendapatan syariah 2k,2ab 12.943.607 10.118.043
Total Pendapatan Bunga dan Syariah 178.995.994 151.874.816
Beban Bunga dan Syariah 33
Beban bunga 2z (42.658.864) (26.269.701)
Beban syariah 2ab (1.153.643) (1.008.042)
Total Beban Bunga dan Syariah (43.812.507) (27.277.743)
Pendapatan Bunga dan Syariah - neto 135.183.487 124.597.073
Pendapatan premi 2ac 9.078.853 8.936.995
Beban klaim 2ac (6.917.461) (7.359.672)
Pendapatan premi - neto 2.161.392 1.577.323
Pendapatan penjualan emas 2am 7.982.888 8.175.106
Beban harga pokok penjualan emas 2am (7.663.244) (7.875.955)
Pendapatan penjualan emas - neto 319.644 299.151
Pendapatan Operasional lainnya
Provisi dan komisi lainnya 2aa 20.737.913 18.794.964
Penerimaan kembali aset yang
telah dihapusbukukan 16.833.578 12.468.321
Keuntungan dari penjualan efek-efek - neto 2h,7 1.898.653 1.518.191
Keuntungan transaksi mata uang
asing - neto 2ah,2ai 402.526 1.132.079
Keuntungan yang belum direalisasi dari
perubahan nilai wajar efek-efek 2h,7 214.435 145.520
Lain-lain 5.538.680 5.068.619
Total Pendapatan Operasional Lainnya 45.625.785 39.127.694
Beban penyisihan kerugian penurunan nilai atas
aset keuangan - neto 2e,34 (29.523.426) (27.384.906)
Pembalikan penyisihan estimasi kerugian
komitmen dan kontinjensi - neto 26d 341.994 543.145
Beban penyisihan kerugian penurunan nilai atas
aset non-keuangan - neto 2p (497.848) (137.431)
Beban Operasional lainnya
Tenaga kerja dan tunjangan 2d,2ae,35,
42,44 (37.850.275) (39.390.133)
Umum dan administrasi 36,16 (28.484.209) (25.958.686)
Lain-lain (10.447.807) (8.967.193)
Total Beban Operasional lainnya (76.782.291) (74.316.012)
*) Setelah reklasifikasi (Catatan 51)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
5
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN (lanjutan)
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Untuk tahun yang berakhir
pada tanggal 31 Desember
Catatan 2023 2022*)
LABA OPERASIONAL 76.828.737 64.306.037
(BEBAN) PENDAPATAN
NON-OPERASIONAL - NETO 37 (399.025) 290.664
LABA SEBELUM BEBAN PAJAK 76.429.712 64.596.701
BEBAN PAJAK 2ak,38b (16.004.664) (13.188.494)
LABA BERSIH 60.425.048 51.408.207
Akun-akun yang tidak akan direklasifikasi
ke laba rugi
Pengukuran kembali atas program
imbalan pasti 2ae (1.787.840) 902.754
Pajak penghasilan terkait akun-akun yang
tidak akan direklasifikasi ke laba rugi 348.975 (176.671)
Surplus revaluasi aset tetap 16 (82.365) 3.297.304
Akun-akun yang akan direklasifikasi ke laba rugi
Selisih kurs karena penjabaran laporan
keuangan dalam mata uang asing 2ai (125.790) (11.979)
Keuntungan (kerugian) yang belum
direalisasi atas efek-efek yang
diklasifikasikan sebagai nilai wajar
melalui penghasilan komprehensif lain 2h 1.782.067 (7.946.514)
Cadangan kerugian penurunan nilai atas efek-efek
yang diklasifikasikan sebagai nilai wajar
melalui penghasilan komprehensif lain 2h (9.105) (413.197)
Pajak penghasilan terkait akun-akun
yang akan direklasifikasi ke laba rugi 502.669 1.509.279
Penghasilan Komprehensif Lain
Tahun Berjalan - Setelah Pajak 628.611 (2.839.024)
TOTAL PENGHASILAN KOMPREHENSIF
TAHUN BERJALAN 61.053.659 48.569.183
*) Setelah reklasifikasi (Catatan 51)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
6
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN (lanjutan)
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Untuk tahun yang berakhir
pada tanggal 31 Desember
Catatan 2023 2022*)
LABA TAHUN BERJALAN
YANG DAPAT DIATRIBUSIKAN KEPADA:
Pemilik entitas induk 60.099.863 51.170.312
Kepentingan non-pengendali 325.185 237.895
TOTAL 60.425.048 51.408.207
TOTAL PENGHASILAN KOMPREHENSIF
TAHUN BERJALAN YANG DAPAT
DIATRIBUSIKAN KEPADA:
Pemilik entitas induk 60.708.390 48.333.349
Kepentingan non-pengendali 345.269 235.834
TOTAL 61.053.659 48.569.183
LABA TAHUN BERJALAN PER SAHAM
DASAR YANG DAPAT DIATRIBUSIKAN
KEPADA PEMILIK ENTITAS INDUK
(dalam Rupiah penuh) 2ag,49
Dasar 398 338
Dilusian 398 338
*) Setelah reklasifikasi (Catatan 51)
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
7
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN
Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Keuntungan
(Kerugian)
yang belum
direalisasi
atas efek-efek Keuntungan
Selisih kurs yang diukur (kerugian)
Cadangan karena melalui nilai pengukuran Opsi saham
penurunan nilai penjabaran wajar melalui kembali dan Surplus Dampak Saldo Laba
Modal atas efek-efek laporan penghasilan program cadangan Revaluasi transaksi Total
ditempatkan nilai wajar melalui keuangan komprehensif lain imbalan pasti - kompensasi aset tetap - dengan Telah Belum Ekuitas Kepentingan
dan Tambahan penghasilan dalam mata setelah pajak setelah pajak Saham atas setelah pajak kepentingan ditentukan ditentukan pemilik non Total
Catatan disetor penuh modal disetor komprehensif lain uang asing tangguhan tangguhan Treasuri saham bonus terkait non-pengendali penggunaannya penggunaannya entitas induk pengendali ekuitas
Saldo pada tanggal
31 Desember 2021 7.577.950 76.242.898 547.026 (115.975) 1.949.387 (1.423.685) (45.997) 229.521 17.006.230 1.758.580 3.022.685 181.986.363 288.734.983 3.051.821 291.786.804
Laba tahun berjalan - - - - - - - - - - - 51.170.312 51.170.312 237.895 51.408.207
Penghasilan 2h,2ae,
komprehensif lainnya 2ah - - (407.048) (11.979) (6.413.870) 734.212 - - 3.261.722 - - - (2.836.963) (2.061) (2.839.024)
Total penghasilan
komprehensif untuk
tahun berjalan - - (407.048) (11.979) (6.413.870) 734.212 - - 3.261.722 - - 51.170.312 48.333.349 235.834 48.569.183
Pembagian laba
- Dividen atas laba bersih tahun 2021 31d - - - - - - - - - - - (26.406.603) (26.406.603) (18.569) (26.425.172)
- Dividen interim atas laba bersih
tahun 2022 - - - - - - - - - - - (8.602.823) (8.602.823) - (8.602.823)
Saham bonus 1d - (1.341) - - - - 31.363 - - - - - 30.022 - 30.022
Opsi saham - - - - - - - (2.899) - - - - (2.899) (483) (3.382)
Perubahan kepentingan
non-pengendali
pada entitas anak - - - - - - - - - - - - - 153.765 153.765
Saham treasuri 1d - - - - - - (2.187.544) - - - - - (2.187.544) - (2.187.544)
Tambahan modal disetor - - - - - - - - - - - - - 616.298 616.298
Akuisisi dengan entitas sepengendali 31b - (604.474) - - - - - - - - - (604.474) 62.640 (541.834)
Saldo pada tanggal
31 Desember 2022 7.577.950 75.637.083 139.978 (127.954) (4.464.483) (689.473) (2.202.178) 226.622 20.267.952 1.758.580 3.022.685 198.147.249 299.294.011 4.101.306 303.395.317
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
8
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN (lanjutan)
Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Keuntungan
(kerugian)
yang belum
direalisasi
atas efek-efek Keuntungan
Selisih kurs yang diukur (kerugian)
Cadangan karena melalui nilai pengukuran Opsi saham
penurunan nilai penjabaran wajar melalui kembali dan Surplus Dampak Saldo Laba
Modal atas efek-efek laporan penghasilan program cadangan revaluasi transaksi Total
ditempatkan nilai wajar melalui keuangan komprehensif lain imbalan pasti - kompensasi aset tetap - dengan Telah Belum ekuitas Kepentingan
dan Tambahan penghasilan dalam mata setelah pajak setelah pajak Saham atas setelah pajak kepentingan ditentukan ditentukan pemilik non Total
Catatan disetor penuh modal disetor komprehensif lain uang asing tangguhan tangguhan Treasuri saham bonus terkait non-pengendali penggunaannya penggunaannya entitas induk pengendali ekuitas
Saldo pada tanggal
31 Desember 2022 7.577.950 75.637.083 139.978 (127.954) (4.464.483) (689.473) (2.202.178 ) 226.622 20.267.952 1.758.580 3.022.685 198.147.249 299.294.011 4.101.306 303.395.317
Laba tahun berjalan - - - - - - - - - - - 60.099.863 60.099.863 325.185 60.425.048
Penghasilan 2h,2ae,
komprehensif lainnya 2ai - - (11.748) (125.790) 2.242.738 (1.445.226) - - (51.447) - - - 608.527 20.084 628.611
Total penghasilan
komprehensif untuk
tahun berjalan - - (11.748) (125.790) 2.242.738 (1.445.226) - - (51.447) - - 60.099.863 60.708.390 345.269 61.053.659
Pembagian laba
- Dividen atas laba bersih tahun 2022 31d - - - - - - - - - - - (34.891.943) (34.891.943) (25.861) (34.917.804)
- Dividen interim atas laba bersih
tahun 2023 31d - - - - - - - - - - - (12.666.432) (12.666.432) - (12.666.432)
Saham bonus 31b - 216.044 - - - - 31.305 77.216 - - - - 324.565 - 324.565
Opsi saham 30 - - - - - - - 38.413 - - - - 38.413 (9) 38.404
Perubahan kepentingan
non-pengendali
pada entitas anak 1f - - - - - - - - - - - - - 133.910 133.910
Saham treasuri 1d - - - - - - (1.443.448) - - - - - (1.443.448) - (1.443.448)
Tambahan modal disetor 1f - - - - - - - - - - - - - 553.971 553.971
Saldo pada tanggal
31 Desember 2023 7.577.950 75.853.127 128.230 (253.744) (2.221.745) (2.134.699) (3.614.321) 342.251 20.216.505 1.758.580 3.022.685 210.688.737 311.363.556 5.108.586 316.472.142
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.
9
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN
Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Untuk tahun yang berakhir
pada tanggal 31 Desember
Catatan 2023 2022
ARUS KAS DARI KEGIATAN OPERASI
Pendapatan yang diterima
Penerimaan bunga dan investasi 169.068.778 130.501.831
Pendapatan syariah 12.922.019 10.118.043
Pendapatan premi 8.996.516 8.936.995
Pendapatan penjualan emas 7.982.888 8.175.106
Beban yang dibayar
Beban bunga (42.461.798) (25.762.613)
Beban syariah (1.161.971) (1.008.042)
Beban klaim (6.549.595) (7.359.672)
Beban harga pokok penjualan emas (7.663.244) (7.875.955)
Penerimaan kembali aset yang
telah dihapusbukukan 16.833.578 12.468.321
Pendapatan operasional lainnya 29.267.943 27.534.502
Beban operasional lainnya (75.776.851) (70.993.349)
Beban non-operasional - neto (568.000) (52.531)
Pembayaran atas pajak penghasilan badan (14.279.292) (15.762.408)
Arus kas sebelum perubahan
dalam aset dan liabilitas operasi 96.610.971 68.920.228
Perubahan dalam aset dan liabilitas operasi:
(Kenaikan) penurunan aset operasi:
Penempatan pada Bank Indonesia
dan Lembaga Keuangan Lain (505.646) (195.110)
Efek-efek yang diukur pada
nilai wajar melalui laporan laba rugi (1.277.298) (2.114.619)
Wesel ekspor dan tagihan lainnya (14.828.029) (9.403.150)
Efek-efek yang dibeli dengan
janji dijual kembali 17.419.447 3.900.820
Kredit yang diberikan (152.128.249) (106.917.972)
Pinjaman syariah (3.335.688) (1.354.828)
Piutang pembiayaan (5.720.404) (9.996.487)
Aset lain-lain (16.170.249) (2.941.947)
Kenaikan (penurunan) liabilitas operasi:
Liabilitas segera 5.741.228 6.175.192
Simpanan:
Giro (3.631.218) 129.165.393
Tabungan 5.297.630 24.971.180
Deposito berjangka 48.778.336 15.004.224
Simpanan dari bank lain dan
lembaga keuangan lainnya 2.623.772 (3.994.882)
Efek-efek yang dijual dengan
janji dibeli kembali 9.081.866 (19.410.916)
Liabilitas lain-lain 7.072.077 5.698.879
Kas neto yang (digunakan untuk)
diperoleh dari kegiatan operasi (4.971.454) 97.506.005
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
10
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
LAPORAN ARUS KAS KONSOLIDASIAN (lanjutan)
Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah kecuali dinyatakan lain)
Untuk tahun yang berakhir
pada tanggal 31 Desember
Catatan 2023 2022
ARUS KAS DARI KEGIATAN INVESTASI
Hasil penjualan aset tetap 168.975 343.195
Penjualan (penambahan) penyertaan saham 36.137 (145.649)
Penerimaan dividen 15 75.572 144.069
Perolehan aset tetap (8.177.296) (10.538.233)
Penurunan efek-efek yang diklasifikasikan
sebagai nilai wajar melalui
penghasilan komprehensif lain
dan biaya perolehan diamortisasi 2.907.520 37.424.578
Kas neto yang (digunakan untuk) diperoleh
dari kegiatan investasi (4.989.092) 27.227.960
ARUS KAS DARI KEGIATAN PENDANAAN
Penerimaan pinjaman yang diterima 50 31.573.410 20.079.547
Pembayaran pinjaman yang diterima 50 (12.212.871) (9.011.013)
Saham yang dibeli kembali (1.382.284) (2.187.544)
Pembagian laba untuk dividen (43.494.766) (26.406.603)
Penerimaan pinjaman subordinasi 50 494.142 -
Pembayaran pinjaman subordinasi 50 (500.000) -
Penerimaan dari surat berharga yang diterbitkan 24,50 14.112.994 21.739.525
Pembayaran atas surat berharga yang jatuh tempo 24,50 (28.141.850) (14.650.023)
Kas neto yang digunakan untuk
kegiatan pendanaan (39.551.225) (10.436.111)
(PENURUNAN) KENAIKAN NETO KAS
DAN SETARA KAS (49.511.771) 114.297.854
PENGARUH PERUBAHAN
KURS MATA UANG ASING (2.663) (30.287)
KAS DAN SETARA KAS AWAL TAHUN 268.192.168 153.924.601
KAS DAN SETARA KAS AKHIR TAHUN 218.677.734 268.192.168
Kas dan Setara Kas akhir tahun
terdiri dari: 2a
Kas 3 31.603.784 27.407.478
Giro pada Bank Indonesia 4 101.909.121 150.935.150
Giro pada bank lain 5 22.331.919 21.488.434
Penempatan pada Bank
Indonesia dan lembaga keuangan lain -
jangka waktu jatuh tempo tiga bulan atau
kurang sejak tanggal perolehan 6 62.678.940 68.361.106
Sertifikat Bank Indonesia
- jangka waktu jatuh tempo tiga bulan atau
kurang sejak tanggal perolehan 153.970 -
Total Kas dan Setara Kas 218.677.734 268.192.168
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan
konsolidasian secara keseluruhan.
11
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM
a. Pendirian
PT Bank Rakyat Indonesia (Persero) Tbk (selanjutnya disebut “BRI” atau “Bank”) didirikan dan mulai
beroperasi secara komersial pada tanggal 18 Desember 1968 berdasarkan Undang-Undang No. 21
Tahun 1968. Pada tanggal 29 April 1992, berdasarkan Peraturan Pemerintah Republik Indonesia
(“Pemerintah”) No. 21 Tahun 1992, bentuk badan hukum BRI diubah menjadi Perusahaan Perseroan
(Persero). Pengalihan BRI menjadi Persero didokumentasikan dengan Akta No. 133 tanggal 31 Juli
1992 Notaris Muhani Salim, S.H. dan telah disahkan oleh Menteri Kehakiman Republik Indonesia
dengan Surat Keputusan No. C2-6584.HT.01.01.TH.92 tanggal 12 Agustus 1992, serta diumumkan
dalam Berita Negara Republik Indonesia No. 73, Tambahan No. 3A tanggal 11 September 1992.
Anggaran Dasar BRI kemudian diubah dengan Akta No. 7 tanggal 4 September 1998 Notaris Imas
Fatimah, S.H., pasal 2 tentang “Jangka Waktu Berdirinya Perseroan” dan pasal 3 tentang “Maksud
dan Tujuan serta Kegiatan Usaha” untuk menyesuaikan dengan ketentuan Undang-Undang Republik
Indonesia No. 1 Tahun 1995 tentang “Perseroan Terbatas” dan telah disahkan oleh Menteri
Kehakiman Republik Indonesia dengan Surat Keputusan No. C2-24930.HT.01.04.TH.98 tanggal
13 November 1998 dan telah diumumkan dalam Berita Negara Republik Indonesia No. 86,
Tambahan No. 7216 tanggal 26 Oktober 1999 dan Akta No. 7 tanggal 3 Oktober 2003 Notaris Imas
Fatimah, S.H., antara lain tentang status perusahaan dan penyesuaian dengan Undang-Undang
Pasar Modal dan telah disahkan oleh Menteri Kehakiman dan Hak Asasi Manusia Republik Indonesia
dengan Surat Keputusan No. C-23726 HT.01.04.TH.2003 tanggal 6 Oktober 2003 dan telah
diumumkan dalam Berita Negara Republik Indonesia No. 88, Tambahan No. 11053 tanggal
4 November 2003.
Berdasarkan Surat Keputusan Bank Indonesia No. 5/117/DPwB2/PWPwB24 tanggal 15 Oktober
2003, tentang “SK Penunjukan BRI sebagai Bank Umum Devisa”, BRI telah ditetapkan sebagai bank
devisa melalui Surat Dewan Moneter No. SEKR/BRI/328 tanggal 25 September 1956.
Berdasarkan Akta No. 51 tanggal 26 Mei 2008 Notaris Fathiah Helmi, S.H., telah dilakukan
perubahan terhadap Anggaran Dasar BRI, antara lain untuk penyesuaian dengan ketentuan Undang-
Undang Republik Indonesia No. 40 Tahun 2007 tentang “Perseroan Terbatas” dan Peraturan Badan
Pengawas Pasar Modal dan Lembaga Keuangan (“Bapepam-LK”) (fungsinya sejak 1 Januari 2013
dialihkan kepada Otoritas Jasa Keuangan (“OJK”)), No. IX.J.I tentang “Pokok-pokok Anggaran Dasar
Perseroan yang Melakukan Penawaran Umum Efek Bersifat Ekuitas dan Perusahaan Publik”, yang
telah mendapatkan persetujuan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia
dengan Surat Keputusan No. AHU-48353.AH.01.02.Tahun 2008 tanggal 6 Agustus 2008 dan telah
diumumkan dalam Berita Negara Republik Indonesia No. 68, Tambahan No. 23079 tanggal
25 Agustus 2009.
Selanjutnya, Anggaran Dasar BRI dimuat dalam Akta No. 3 tanggal 9 Maret 2021 yang dibuat
di hadapan Notaris Fathiah Helmi, S.H., di Jakarta yang telah mendapat Penerimaan Perubahan
Anggaran Dasar dari Menteri Hukum dan HAM RI No. AHU-AH.01.03-0159493 tanggal 12 Maret
2021 dan yang terakhir kali diubah dalam Akta No. 4 tanggal 6 Oktober 2021 yang dibuat di hadapan
Notaris Fathiah Helmi, S.H., di Jakarta dan telah mendapatkan Penerimaan Pemberitahuan
Perubahan Anggaran Dasar dari Menteri Hukum dan HAM RI No. AHU-AH.01.03-0457763 tanggal
7 Oktober 2021. Perubahan dilakukan dalam rangka penyesuaian dengan Peraturan OJK (“POJK”)
No. 15/POJK.04/2020 tentang Rencana dan Penyelenggaraan Rapat Umum Pemegang Saham
(“RUPS”) Perusahaan Terbuka dan POJK No. 16/POJK.04/2020 tentang Pelaksanaan RUPS
Perusahaan Terbuka Secara Elektronik, serta modal disetor.
Berdasarkan pasal 3 Anggaran Dasar BRI, ruang lingkup kegiatan BRI adalah melakukan usaha
di bidang perbankan serta optimalisasi pemanfaatan sumber daya yang dimiliki BRI untuk
menghasilkan jasa yang bermutu tinggi dan berdaya saing kuat untuk mendapat keuntungan guna
meningkatkan nilai perusahaan dengan menerapkan prinsip-prinsip Perseroan Terbatas.
BRI dimiliki oleh Pemerintah Republik Indonesia selaku pemegang saham mayoritas.
12
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
b. Program Rekapitalisasi
Sebagai realisasi dari Program Rekapitalisasi Bank Umum sesuai Peraturan Pemerintah No. 52
Tahun 1999 tentang Penambahan Penyertaan Modal Negara Republik Indonesia ke dalam
Modal Bank Pemerintah, BRI telah menerima seluruh jumlah rekapitalisasi sebesar nominal
Rp29.149.000 dalam bentuk Obligasi Rekapitalisasi Pemerintah yang diterbitkan dalam 2 (dua) tahap
yaitu sebesar nominal Rp20.404.300 pada tanggal 25 Juli 2000 dan Rp8.744.700 pada tanggal
31 Oktober 2000.
Lebih lanjut, seperti yang disebutkan dalam Kontrak Manajemen tanggal 28 Februari 2001 antara
Negara Republik Indonesia c.q. Pemerintah melalui Menteri Keuangan dan BRI, Pemerintah telah
menetapkan bahwa total kebutuhan rekapitalisasi BRI untuk mencapai Liabilitas Penyediaan Modal
Minimum 4% adalah sebesar Rp29.063.531. Oleh karena itu, BRI telah mengembalikan kelebihan
total rekapitalisasi sebesar Rp85.469 dalam bentuk Obligasi Rekapitalisasi Pemerintah kepada
Negara Republik Indonesia pada tanggal 5 November 2001.
Pada tanggal 30 September 2003, Menteri Keuangan mengeluarkan Surat Keputusan
No. 427/KMK.02/2003 tanggal 30 September 2003 tentang besarnya nilai akhir dan pelaksanaan
hak-hak Pemerintah yang timbul sebagai akibat penambahan penyertaan modal Negara Republik
Indonesia ke dalam modal BRI dalam rangka program rekapitalisasi bank umum. Berdasarkan Surat
Keputusan tersebut, Menteri Keuangan menetapkan bahwa nilai akhir kebutuhan rekapitalisasi BRI
adalah sebesar Rp29.063.531.
c. Penawaran Umum Saham Perdana, Pemecahan Saham (Stock Split) dan Penawaran Umum
Terbatas Saham
Dalam rangka penawaran umum saham perdana BRI, berdasarkan pernyataan pendaftaran tanggal
31 Oktober 2003, Pemerintah, melalui Menteri Badan Usaha Milik Negara (BUMN), menyetujui untuk
melakukan penawaran umum saham perdana (Initial Public Offering (IPO)) sebesar 3.811.765.000
lembar saham biasa BRI atas nama seri B, yang terdiri dari 2.047.060.000 lembar milik Negara
Republik Indonesia (divestasi) dan 1.764.705.000 lembar atas nama Seri B baru, serta bersamaan
dengan opsi pemesanan lebih dan opsi penjatahan lebih.
Penawaran umum saham perdana meliputi penawaran kepada masyarakat internasional (Peraturan
144A dari Perundang-undangan Sekuritas dan peraturan “S”) dan penawaran kepada masyarakat
Indonesia. BRI menyerahkan pendaftarannya kepada Bapepam-LK dan pernyataan pendaftaran
tersebut telah menjadi efektif berdasarkan Surat Ketua Bapepam-LK No. S-2646/PM/2003 tanggal
31 Oktober 2003.
Penawaran umum saham perdana BRI meliputi 3.811.765.000 lembar saham dengan nilai nominal
Rp500 (nilai penuh) per lembar saham dengan harga jual Rp875 (nilai penuh) per lembar saham.
Selanjutnya, opsi pemesanan lebih sejumlah 381.176.000 lembar saham dan opsi penjatahan lebih
sejumlah 571.764.000 lembar saham masing-masing dengan harga Rp875 (nilai penuh) setiap
lembar saham telah dilaksanakan masing-masing pada tanggal 10 November 2003 dan
3 Desember 2003. Setelah IPO BRI dan opsi pemesanan lebih dan opsi penjatahan lebih
dilaksanakan oleh Penjamin Pelaksana Emisi, Negara Republik Indonesia memiliki 59,50% saham
di BRI. Saham yang ditawarkan tersebut mulai diperdagangkan di Bursa Efek Jakarta dan Bursa Efek
Surabaya (sekarang Bursa Efek Indonesia) pada tanggal 10 November 2003 dan pada saat yang
bersamaan seluruh saham BRI juga telah dicatatkan (Catatan 31b).
13
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
c. Penawaran Umum Saham Perdana, Pemecahan Saham (Stock Split) dan Penawaran Umum
Terbatas Saham (lanjutan)
Berdasarkan Akta No. 38 tanggal 24 November 2010, Notaris Fathiah Helmi, S.H. dilakukan
pemecahan nilai nominal saham dari Rp500 (nilai penuh) per lembar saham menjadi Rp250 (nilai
penuh) per saham. Akta tersebut telah diterima dan dicatat dalam database Sistem Administrasi
Badan Hukum Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia dalam suratnya
No. AHU.AH.01.10-33481 tanggal 29 Desember 2010. Pemecahan saham dilakukan pada tahun
2011 dan BRI menjadwalkan bahwa akhir perdagangan saham dengan nilai nominal lama atau
Rp500 (nilai penuh) per lembar saham di Pasar Reguler dan Pasar Negosiasi adalah tanggal
10 Januari 2011 dan tanggal dimulainya perdagangan sah dengan nilai nominal baru atau Rp250
(nilai penuh) per lembar saham adalah tanggal 11 Januari 2011.
Berdasarkan Akta No. 54 tanggal 27 Oktober 2017, Notaris Fathiah Helmi, S.H. dilakukan
pemecahan nilai nominal saham dari Rp250 (nilai penuh) per saham menjadi Rp50 (nilai penuh) per
saham. Akta tersebut telah diterima dan dicatat dalam database Sistem Administrasi Badan
Hukum Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia dalam suratnya
No. AHU.AH.01.03-0187521 tanggal 3 November 2017. Pemecahan saham dilakukan pada tahun
2017 dan BRI menjadwalkan bahwa akhir perdagangan saham dengan nilai nominal lama atau
Rp250 (nilai penuh) per lembar saham di Pasar Reguler dan Pasar Negosiasi adalah tanggal
9 November 2017 dan tanggal dimulainya perdagangan sah dengan nilai nominal baru atau Rp50
(nilai penuh) per lembar saham adalah tanggal 10 November 2017.
Dalam rangka pembentukan Holding Ultra Mikro, BRI meningkatkan modal ditempatkan dan disetor
melalui Penambahan Modal dengan Hak Memesan Efek Terlebih Dahulu I (PMHMETD I), sesuai
hasil keputusan RUPSLB tanggal 22 Juli 2021 sebagaimana tercantum dalam Akta No. 61 tanggal
22 Juli 2021, Notaris Fathiah Helmi S.H., serta telah mendapat pernyataan efektif dari Otoritas Jasa
Keuangan (OJK) pada tanggal 30 Agustus 2021 sesuai dengan Surat OJK No. S-152/D.04/2021
tanggal 30 Agustus 2021.
Dalam PMHMETD I tersebut, BRI menawarkan sebanyak-banyaknya 28.213.191.604 saham baru
Seri B dengan nilai nominal per lembar saham Rp50 (nilai penuh) dalam bentuk Hak Memesan Efek
Terlebih Dahulu (HMETD) dengan harga pelaksanaan per lembar saham Rp3.400 (nilai penuh).
Tanggal perdagangan dan eksekusi HMETD tersebut mulai dari 13 September 2021 sampai dengan
22 September 2021.
Dari penawaran umum terbatas ini, BRI telah meningkatkan jumlah modal sahamnya sebanyak
28.213.191.604 lembar saham sehingga mengakibatkan komposisi kepemilikan saham BRI adalah
56,82% dimiliki oleh Pemerintah Republik Indonesia dan 43,18% dimiliki oleh publik.
d. Modal Saham Diperoleh Kembali (Saham Treasuri)
Pada tanggal 5 Februari 2021, terdapat implementasi program kepemilikan saham kepada pekerja
BRI (Catatan 31f) yang bersumber dari saham treasuri. Hal ini mengakibatkan pengurangan saham
treasuri sebanyak 84.600 lembar saham dengan harga perolehan per lembar saham Rp2.182 (nilai
penuh) atau setara total Rp184.597.481 (nilai penuh), harga wajar program diskresi saham bonus
sebesar Rp3.240 (nilai penuh) atau setara Rp274.104.000 (nilai penuh), selisih antara nilai saham
treasuri dan total biaya implementasi berdasarkan harga wajar dicatat dalam agio sebesar
Rp89.506.518 (nilai penuh).
14
Page 398
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
d. Modal Saham Diperoleh Kembali (Saham Treasuri) (lanjutan)
Pada tanggal 31 Maret 2021, terdapat implementasi program kepemilikan saham kepada pekerja
BRI (Catatan 31f) yang bersumber dari saham treasuri. Hal ini mengakibatkan pengurangan saham
treasuri sebesar 2.096.400 lembar saham dengan harga perolehan Rp2.182 (nilai penuh) per lembar
saham atau setara total Rp4.574.351.773 (nilai penuh), dimana implementasi ini terdiri dari ESA 1
sebanyak 831.000 lembar saham dengan harga wajar Rp3.630 (nilai penuh) per lembar saham atau
setara Rp3.016.530.000 (nilai penuh) dan ESA 2 sebanyak 1.265.400 lembar saham dengan harga
wajar Rp4.410 (nilai penuh) per lembar saham atau setara Rp5.580.414.000 (nilai penuh). Selisih
antara nilai saham treasuri dan total biaya implementasi berdasarkan harga wajar dicatat dalam agio
sebesar Rp4.022.592.226 (nilai penuh).
Pada tanggal 7 Oktober 2021 sampai dengan 17 Desember 2021, terdapat implementasi program
kepemilikan saham kepada pekerja BRI (Catatan 30) yang bersumber dari saham treasuri. Hal ini
mengakibatkan pengurangan saham treasuri sebanyak 11.613.900 lembar saham dengan harga
perolehan per lembar saham Rp2.182 (nilai penuh) atau setara Rp25.341.568.431 (nilai penuh),
harga pelaksanaan program ESOP 1 dan 2 sebesar Rp2.240 (nilai penuh) atau setara
Rp26.015.136.000 (nilai penuh). Selisih antara nilai saham treasuri dan total biaya implementasi
berdasarkan harga wajar dicatat dalam agio sebesar Rp4.680.363.069 (nilai penuh).
Pada tanggal 25 Oktober 2021, terdapat implementasi program kepemilikan saham kepada pekerja
BRI (Catatan 31f) yang bersumber dari saham treasuri. Hal ini mengakibatkan pengurangan saham
treasuri sebanyak 590.000 lembar saham dengan harga perolehan Rp2.182 (nilai penuh) per lembar
saham atau setara total Rp1.287.381.963 (nilai penuh), harga wajar Discretionary Pool sebesar
Rp3.750 (nilai penuh) per lembar saham atau setara Rp2.212.500.000 (nilai penuh). Selisih antara
nilai saham treasuri dan total biaya implementasi berdasarkan harga wajar dicatat dalam agio
sebesar Rp925.118.037 (nilai penuh).
Pada tanggal 27 Oktober 2021, terdapat implementasi program kepemilikan saham kepada pekerja
BRI (Catatan 30) yang bersumber dari saham treasuri. Hal ini mengakibatkan pengurangan saham
treasuri sebanyak 263.904.800 lembar saham dengan harga perolehan per lembar saham Rp2.182
(nilai penuh) atau setara total Rp575.841.151.426 (nilai penuh), harga wajar ESA 3 sebesar Rp4.020
(nilai penuh) atau setara Rp1.060.897.296.000 (nilai penuh), selisih antara nilai saham treasuri dan
total biaya implementasi berdasarkan harga wajar dicatat dalam agio sebesar Rp485.056.144.574
(nilai penuh).
Pada tanggal 5 November 2021 sampai dengan 6 Desember 2021, terdapat implementasi program
kepemilikan saham kepada pekerja BRI (Catatan 30) yang bersumber dari saham treasuri. Hal ini
mengakibatkan pengurangan saham treasuri sebanyak 124.565.200 lembar saham dengan harga
perolehan per lembar saham Rp2.182 (nilai penuh) atau setara Rp271.801.680.741 (nilai penuh),
harga pelaksanaan program ESOP 1 dan 2 sebesar Rp2.240 (nilai penuh) atau setara
Rp279.026.048.000 (nilai penuh). Selisih antara nilai saham treasuri dan total biaya implementasi
berdasarkan harga wajar dicatat dalam agio sebesar Rp7.224.367.259 (nilai penuh).
Pada tanggal 17 Desember 2021, terdapat implementasi program kepemilikan saham kepada
pekerja BRI (Catatan 31f) yang bersumber dari saham treasuri. Hal ini mengakibatkan pengurangan
saham treasuri sebanyak 282.159.300 lembar saham dengan harga perolehan per lembar saham
Rp2.182 (nilai penuh) atau setara total Rp615.672.531.146 (nilai penuh), harga wajar ESA 4 sebesar
Rp3.926 (nilai penuh) atau setara Rp1.107.757.411.800 (nilai penuh), selisih antara nilai saham
treasuri dan total biaya implementasi berdasarkan harga wajar dicatat dalam agio sebesar
Rp492.084.880.654 (nilai penuh).
15
Page 399
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
d. Modal Saham Diperoleh Kembali (Saham Treasuri) (lanjutan)
Pada tanggal 17 Desember 2021, terdapat implementasi program kepemilikan saham kepada
pekerja BRI (Catatan 30) yang bersumber dari saham treasuri. Hal ini mengakibatkan pengurangan
saham treasuri sebanyak 11.004.400 lembar saham dengan harga perolehan per lembar saham
Rp2.182 (nilai penuh) atau setara Rp24.011.637.404 (nilai penuh), harga pelaksanaan program
ESOP 1 dan 2 sebesar Rp2.240 (nilai penuh) atau setara Rp24.649.856.000 (nilai penuh). Selisih
antara nilai saham treasuri dan total biaya implementasi berdasarkan harga wajar dicatat dalam agio
sebesar Rp4.660.603.096 (nilai penuh).
Pada tanggal 27 Desember 2021, terdapat implementasi program kepemilikan saham kepada
pekerja BRI (Catatan 31f) yang bersumber dari saham treasuri. Hal ini mengakibatkan pengurangan
saham treasuri sebanyak 6.049.800 lembar saham terdiri dari ESA 1 sebanyak 16.000 lembar saham
dengan harga wajar Rp3.630 (nilai penuh) per lembar saham atau setara Rp58.080.000 (nilai penuh),
ESA 2 sebanyak 266.400 lembar saham dengan harga wajar Rp4.410 (nilai penuh) per lembar
saham atau setara Rp1.174.824.000 (nilai penuh), ESA 3 sebanyak 4.813.700 lembar saham dengan
harga wajar Rp4.020 (nilai penuh) per lembar saham atau setara Rp19.351.074.000 (nilai penuh),
dan ESA 4 sebanyak 953.700 lembar saham dengan harga wajar Rp3.926 (nilai penuh) per lembar
saham atau setara Rp3.744.226.200 (nilai penuh). Selisih antara nilai saham treasuri dan total biaya
implementasi berdasarkan harga wajar dicatat dalam agio sebesar Rp11.127.520.477 (nilai penuh).
Pada tanggal 28 Desember 2021, terdapat implementasi program kepemilikan saham kepada
pekerja BRI (Catatan 30) yang bersumber dari saham treasuri. Hal ini mengakibatkan pengurangan
saham treasuri sebanyak 1.742.600 lembar saham dengan harga perolehan per lembar saham
Rp2.182 (nilai penuh) atau setara Rp3.802.358.996 (nilai penuh), harga pelaksanaan program ESOP
1 dan 2 sebesar Rp2.240 (nilai penuh) atau setara Rp3.903.424.000 (nilai penuh). Selisih antara nilai
saham treasuri dan total biaya implementasi berdasarkan harga wajar dicatat dalam agio sebesar
Rp732.402.204 (nilai penuh).
Pada tanggal 30 Desember 2021, terdapat implementasi program kepemilikan saham kepada
pekerja BRI (Catatan 31f) yang bersumber dari saham treasuri. Hal ini mengakibatkan pengurangan
saham treasuri sebanyak 30.720.900 lembar saham dengan rincian sebanyak 30.252.500 lembar
dengan harga perolehan per lembar saham Rp2.182 (nilai penuh) atau setara Rp66.011.055.629
(nilai penuh) dan sebanyak 468.400 lembar dengan harga perolehan per lembar saham Rp2.881
(nilai penuh) atau setara Rp1.349.460.400 (nilai penuh), harga wajar ESA Khusus sebesar Rp4.080
(nilai penuh) atau setara Rp125.341.272.000 (nilai penuh). Selisih antara nilai saham treasuri dan
total biaya implementasi berdasarkan harga wajar dicatat dalam agio sebesar Rp57.980.755.971
(nilai penuh). Atas transaksi yang terjadi pada tahun 2021, total saham treasuri yang dimiliki oleh BRI
adalah sebanyak 15.931.900 lembar saham.
BRI melalui surat No. R.0034-DIR/ALM/01/2022 tanggal 24 Januari 2022 mengajukan permohonan
persetujuan pembelian kembali saham BRI kepada OJK sebanyak-banyaknya Rp3.000.000.
Pembelian kembali saham BRI tersebut telah disetujui oleh OJK melalui Surat No.S-29/PB.31/2022
tanggal 21 Februari 2022 dan telah mendapatkan persetujuan pada Rapat Umum Pemegang Saham
Tahunan 2022 yang diselenggarakan pada tanggal 1 Maret 2022. BRI juga telah menyampaikan
keterbukaan informasi kepada Otoritas Jasa Keuangan (OJK) sehubungan dengan rencana
pembelian kembali saham yang telah dikeluarkan dan tercatat di BEI sebanyak-banyaknya sebesar
Rp3.000.000 melalui surat No.B.7-CSC/CSM/CGC/01/2022 tanggal 21 Januari 2022. Pembelian
kembali tersebut secara bertahap dalam periode 1 Maret 2022 sampai dengan 31 Agustus 2023.
Pada bulan April hingga Juli 2022, BRI telah melakukan pembelian saham sebanyak 184.245.400
lembar saham (nilai nominal Rp50 (nilai penuh) per lembar saham) dengan harga perolehan sebesar
Rp818.380 dengan rata-rata harga pembelian Rp4.442 (nilai penuh) per lembar saham.
16
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
d. Modal Saham Diperoleh Kembali (Saham Treasuri) (lanjutan)
Pada tanggal 12 Agustus 2022 terdapat implementasi program kepemilikan saham BRI yang
bersumber dari saham treasuri hasil pembelian kembali tahun 2022. Hal ini mengakibatkan
pengurangan saham treasuri sebanyak 7.064.100 lembar saham dengan harga perolehan per lembar
saham Rp4.440 (nilai penuh) atau setara Rp31.363 per lembar saham. Harga pelaksanaan program
sebesar Rp4.250 (nilai penuh) atau setara Rp30.022. Selisih antara nilai perolehan saham treasuri
dan biaya program berdasarkan harga wajar dicatat dalam pos agio sebesar Rp1.341 (Catatan 31b).
Pada bulan Agustus hingga Desember 2022, BRI telah melakukan pembelian saham sebanyak
295.208.700 lembar saham (nilai nominal Rp50 (nilai penuh) per lembar saham dengan harga
perolehan sebesar Rp1.365.888 dan rata-rata harga pembelian sebesar Rp4.627 (nilai penuh) per
lembar saham.
Pada bulan Januari 2023, BRI melanjutkan pembelian saham sebanyak 167.931.800 lembar saham
(nilai nominal Rp50 (nilai penuh) per lembar saham) dengan harga perolehan sebesar Rp815.732
dan rata-rata harga pembelian sebesar Rp4.858 (nilai penuh) per lembar saham.
Pada tanggal 14 Juli 2023 terdapat implementasi program kepemilikan saham kepada pekerja BRI
yang bersumber dari saham treasuri hasil pembelian kembali tahun 2020. Hal ini mengakibatkan
pengurangan saham treasuri sebanyak 501.600 lembar saham dengan harga perolehan per lembar
saham Rp2.881 (nilai penuh) atau setara Rp1.445. Pelaksanaan program ini terdiri dari ESA 1
sebanyak 21.100 lembar saham dengan nilai wajar Rp3.630 (nilai penuh), ESA 2 sebanyak 32.300
lembar saham dengan nilai wajar Rp4.410 (nilai penuh), ESA 3 sebanyak 33.900 lembar saham
dengan nilai wajar Rp4.020 (nilai penuh), dan ESA 4 sebanyak 414.300 lembar saham dengan nilai
wajar Rp3.926 (nilai penuh), dimana secara total harga pelaksanaan program setara dengan
Rp1.982. Selisih antara nilai perolehan saham treasuri dan biaya program berdasarkan harga wajar
dicatat dalam pos agio sebesar Rp537 (Catatan 31b).
Pada tanggal 18 Agustus 2023 terdapat implementasi program kepemilikan saham BRI yang
bersumber dari saham treasuri hasil pembelian kembali tahun 2022. Hal ini mengakibatkan
pengurangan saham treasuri sebanyak 6.440.500 lembar saham dengan harga perolehan per lembar
saham Rp4.636 (nilai penuh) atau setara Rp29.860. Harga pelaksanaan program sebesar Rp5.450
(nilai penuh) atau setara Rp35.101. Selisih antara nilai perolehan saham treasuri dan biaya program
berdasarkan harga wajar dicatat dalam pos agio sebesar Rp5.241 (Catatan 31b).
Pada bulan September sampai dengan Desember 2023, BRI telah melakukan pembelian saham
sebanyak 118.833.600 lembar saham (nilai nominal Rp50 (nilai penuh) per lembar saham) dengan
harga perolehan sebesar Rp625.555 dan rata-rata harga pembelian sebesar Rp5.264 (nilai penuh)
per lembar saham.
Adapun harga perolehan di atas merupakan harga perolehan dan tidak termasuk biaya yang dapat
diatribusikan secara langsung terhadap pembelian saham treasuri.
Sehingga per tanggal 31 Desember 2023, total saham treasuri yang dimiliki oleh BRI sebanyak
768.144.900 lembar saham.
17
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
e. Struktur dan Manajemen
Pada tanggal-tanggal 31 Desember 2023 dan 2022, BRI memiliki jaringan unit kerja dengan rincian
sebagai berikut:
31 Desember 2023 31 Desember 2022
Kantor Wilayah 18 18
Kantor Audit Intern Pusat 1 1
Kantor Audit Intern Wilayah 18 18
Kantor Cabang Dalam Negeri 453 448
Kantor Cabang Khusus*) - 1
Kantor Cabang/Kantor Perwakilan
di Luar Negeri 6 6
Kantor Cabang Pembantu (KCP)
Dalam Negeri**) 7.155 7.611
Kantor Cabang Pembantu (KCP) di
Luar Negeri 3 3
Teras Keliling 115 117
Teras Kapal 4 4
*) Sesuai dengan Nota Dinas B.63.e-PPM/ODV/OD2/08/2023 tanggal 03 Agustus 2023 Perihal
Penyampaian persetujuan perubahan supervisi KCK
**) Sesuai dengan POJK No. 12/POJK.03/2021 tanggal 30 Juli 2021 tentang Bank Umum,
penyajian Unit Kerja Kantor Kas, BRI Unit dan Teras Kantor dicatatkan sebagai Kantor Cabang
Pembantu (KCP) Dalam Negeri
Pada tanggal-tanggal 31 Desember 2023 dan 2022 BRI memiliki 5 (lima) Kantor Cabang di luar negeri
yang berlokasi di New York, Cayman Islands, Singapura, Timor-Leste dan Taipei, serta
1 (satu) Kantor Perwakilan di luar negeri yang berlokasi di Hong Kong.
Pada tanggal-tanggal 31 Desember 2023 dan 2022 BRI memiliki 10 (sepuluh) entitas anak yaitu
PT Bank Raya Indonesia Tbk, BRI Global Financial Services Co. Ltd. (dahulu BRI Remittance Co.
Ltd.) Hong Kong, PT Asuransi BRI Life, PT BRI Multifinance Indonesia, PT BRI Danareksa Sekuritas,
PT BRI Ventura Investama, PT BRI Asuransi Indonesia, PT Pegadaian, PT Permodalan Nasional
Madani dan PT BRI Manajemen Investasi (dahulu PT Danareksa Investment Management).
Berdasarkan kebijakan akuntansi BRI, manajemen kunci BRI cakupannya adalah anggota komisaris,
direksi, senior executive vice president, komite audit, komite remunerasi, kepala divisi, kepala satuan
kerja audit intern dan kepala audit intern wilayah, pemimpin wilayah, pemimpin cabang khusus dan
pemimpin cabang.
Total pekerja BRI dan entitas anak masing-masing pada tanggal-tanggal 31 Desember 2023 dan
2022 adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
PT Bank Rakyat Indonesia (Persero) Tbk 60.084 60.209
Entitas Anak 20.081 18.870
80.165 79.079
18
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
e. Struktur dan Manajemen (lanjutan)
Susunan Dewan Komisaris BRI pada tanggal 31 Desember 2023 ditetapkan berdasarkan Rapat
Umum Pemegang Saham (RUPS) Tahunan BRI yang dimuat dalam Akta Notaris Fathiah Helmi, S.H.,
No. 1 tanggal 2 Mei 2023. Adapun Susunan Dewan Komisaris BRI pada tanggal 31 Desember 2022
ditetapkan berdasarkan RUPS Tahunan BRI yang dimuat dalam Akta No. 12 tanggal 29 Agustus
2022 yang dibuat oleh Notaris Fathiah Helmi, S.H.:
31 Desember 2023 31 Desember 2022
Komisaris Utama/Komisaris : Kartika Wirjoatmodjo Kartika Wirjoatmodjo
Wakil Komisaris Utama/
Komisaris Independen : Rofikoh Rokhim Rofikoh Rokhim
Komisaris Independen : Hendrikus Ivo Hendrikus Ivo
Komisaris Independen : Agus Riswanto Agus Riswanto
Komisaris Independen : Dwi Ria Latifa Dwi Ria Latifa
Komisaris Independen : Nurmaria Sarosa Nurmaria Sarosa
Komisaris Independen : Heri Sunaryadi Heri Sunaryadi
Komisaris Independen : Paripurna Poerwoko Paripurna Poerwoko
Sugarda Sugarda
Komisaris : Rabin Indrajad Rabin Indrajad
Hattari Hattari
Komisaris : Awan Nurmawan Nuh Hadiyanto
Susunan Direksi BRI pada tanggal 31 Desember 2023 ditetapkan berdasarkan Rapat Umum
Pemegang Saham (RUPS) Tahunan BRI yang dimuat dalam Akta Notaris Fathiah Helmi, S.H.,
No. 1 tanggal 2 Mei 2023. Adapun Susunan Direksi BRI pada tanggal 31 Desember 2022 ditetapkan
berdasarkan RUPS Tahunan BRI yang dimuat dalam Akta No. 12 tanggal 29 Agustus 2022 yang
dibuat oleh Notaris Fathiah Helmi, S.H.:
31 Desember 2023 31 Desember 2022
Direktur Utama : Sunarso Sunarso
Wakil Direktur Utama : Catur Budi Harto Catur Budi Harto
Direktur : Viviana Dyah Ayu R.K Viviana Dyah Ayu R.K
Direktur : Amam Sukriyanto Amam Sukriyanto
Direktur : Andrijanto Andrijanto
Direktur : Handayani Handayani
Direktur : Supari Supari
Direktur : Arga Mahanana Arga Mahanana
Nugraha Nugraha
Direktur : Agus Sudiarto Agus Sudiarto
Direktur : Agus Noorsanto Agus Noorsanto
Direktur : Agus Winardono Agus Winardono
Direktur : Ahmad Solichin Ahmad Solichin
Lutfiyanto Lutfiyanto
19
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
e. Struktur dan Manajemen (lanjutan)
Susunan Komite Audit BRI pada tanggal 31 Desember 2023 ditetapkan berdasarkan Surat
Keputusan Direksi No. Kep 2351-DIR/HCB/10/2023 tanggal 3 Oktober 2023. Adapun susunan
Komite Audit BRI pada tanggal 31 Desember 2022 ditetapkan berdasarkan Surat Keputusan Direksi
No. Kep 1503-DIR/HCB/09/2022 tanggal 7 September 2022:
31 Desember 2023 31 Desember 2022
Ketua : Hendrikus Ivo Hendrikus Ivo
Anggota : Rofikoh Rokhim Rofikoh Rokhim
Anggota : Heri Sunaryadi Heri Sunaryadi
Anggota : Agus Riswanto Agus Riswanto
Anggota : Sahat Pardede Sahat Pardede
Anggota : Irwanto Irwanto
Anggota : Duma Riana Hutapea Bardiyono Wiyatmojo
Aestika Oryza Gunarto menjabat sebagai Sekretaris Perusahaan BRI sejak tanggal 6 Agustus 2020
sampai dengan 31 Juli 2023 sesuai dengan Surat Keputusan Direksi No. Kep 524-DIR/HCB/08/2020
tanggal 6 Agustus 2020. Adapun terhitung sejak tanggal 1 Agustus 2023, Sekretaris Perusahaan BRI
dijabat oleh Agustya Hendy Bernadi berdasarkan Surat Keputusan Direksi No. Kep 1616
DIR/HCB/08/2023 tanggal 1 Agustus 2023.
Kepala Satuan Kerja Audit Intern BRI pada tanggal 31 Desember 2023 dan 2022 dijabat oleh
Triswahju Herlina sesuai Surat Keputusan Direksi BRI No. Kep 339-DIR/HCB/03/2022 tanggal
7 Maret 2022.
f. Entitas Anak
PT Bank Raya Indonesia Tbk (Bank Raya)
Pada tanggal 19 Agustus 2010, BRI telah menandatangani Perjanjian Pengikatan Jual Beli Saham
Bersyarat (PPJB) dengan Dana Pensiun Perkebunan (Dapenbun) selaku pemegang 95,96% saham
PT Bank Agroniaga Tbk (“Bank Agro”) untuk mengakuisisi saham Bank Agro dengan total nominal
sebesar Rp330.296 untuk 3.030.239.023 lembar saham dengan harga Rp109 (nilai penuh) per
lembar saham.
Berdasarkan RUPS Luar Biasa BRI sesuai dengan akta No. 37 tanggal 24 November 2010 Notaris
Fathiah Helmi, S.H., para pemegang saham telah menyetujui akuisisi terhadap Bank Agro. Selain itu,
Bank Indonesia juga telah memberikan persetujuan melalui Surat No. 13/19/GBI/DPIP/Rahasia
tanggal 16 Februari 2011. Akuisisi ini diselesaikan pada tanggal 3 Maret 2011 berdasarkan akta
akuisisi No. 14 Notaris Fathiah Helmi, S.H., dimana BRI memiliki 88,65% dari seluruh saham yang
ditempatkan dan disetor penuh dalam Bank Agro, sebagaimana dimuat dalam akta No. 68 tanggal
29 Desember 2009, Notaris Rusnaldy, S.H. Hal tersebut diatas telah mempertimbangkan efek dari
Waran Seri I yang dapat dieksekusi sampai dengan tanggal 25 Mei 2011.
20
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
f. Entitas Anak (lanjutan)
PT Bank Raya Indonesia Tbk (Bank Raya) (lanjutan)
Untuk memenuhi Peraturan Bapepam-LK No. IX.H.1, Lampiran Keputusan Ketua Bapepam-LK
No. Kep-259/BL/2008, tanggal 30 Juni 2008, tentang “Pengambilalihan Perusahaan Terbuka”, BRI
sebagai pengendali baru Bank Agro diwajibkan untuk melaksanakan Penawaran Tender terhadap
saham Bank Agro yang dimiliki pemegang saham publik. Pernyataan Penawaran Tender telah
dinyatakan efektif pada tanggal 4 Mei 2011 berdasarkan Surat Ketua Bapepam-LK
No. S-4985/BL/2011 dan telah diumumkan pada 2 (dua) surat kabar harian, yaitu Bisnis Indonesia
dan Investor Daily, keduanya pada tanggal 5 Mei 2011. Masa Penawaran Tender dimulai pada
tanggal 5 Mei 2011 dan berakhir pada tanggal 24 Mei 2011. Pada tanggal penutupan masa
Penawaran Tender, terdapat 113.326.500 lembar saham (3,15% dari seluruh saham Bank Agro)
yang dibeli oleh BRI. Harga Penawaran Tender yang digunakan adalah sebesar Rp182 (nilai penuh)
per lembar saham.
Pada tanggal 1 Juli 2011, telah dilaksanakan penjualan saham kepada Dapenbun sejumlah
256.375.502 lembar saham atas eksekusi opsi beli Dapenbun dengan harga Rp109 (nilai penuh) per
lembar saham. Selanjutnya sesuai peraturan Bapepam-LK No. IX.H.1, jangka waktu pengembalian
tender offer adalah selama 2 (dua) tahun. Namun, khusus untuk Bank Agro maka BRI wajib
memenuhi kepemilikan saham publik minimal adalah sebesar 10% dan harus dipenuhi paling
lambat pada tanggal 24 Mei 2013. Hal ini untuk memenuhi Surat Bursa Efek Indonesia
No. S-06472/BEI.PPJ/09-2011 tanggal 23 September 2011. Sampai dengan 31 Desember 2011,
saham Bank Agro yang berhasil dijual ke publik sebesar 500.000 lembar saham sehingga
kepemilikan saham BRI di Bank Agro per 31 Desember 2011 menjadi 79,78% dan Dapenbun 14%.
Selama tahun 2012 dan 2013 tidak terdapat penjualan saham, kemudian pada tahun 2014 terdapat
penjualan saham sebesar 130.000 lembar saham, sehingga per tanggal 31 Desember 2014,
kepemilikan saham publik untuk memenuhi surat Bursa Efek Indonesia No. S-06472/BEI.PPJ/09-
2011 tanggal 23 September 2011 sebesar 10% pada tanggal 24 Mei 2013 belum dapat dipenuhi BRI
karena tidak aktifnya harga saham Bank Agro di pasar modal.
Berdasarkan akta Pernyataan Keputusan Rapat No. 30 tanggal 16 Mei 2012, Notaris Rusnaldy, S.H.,
dilakukan perubahan nama dari PT Bank Agroniaga Tbk menjadi PT Bank Rakyat Indonesia
Agroniaga Tbk (“BRI Agro”) dan telah mendapatkan persetujuan dari Bank Indonesia sesuai Surat
Keputusan Gubernur Bank Indonesia No. 14/72/KEP.GBI/2012 tanggal 10 Oktober 2012.
Pada tanggal 10 Mei 2013, BRI Agro menyampaikan Pernyataan Pendaftaran Penawaran Umum
Terbatas IV (“PUT IV”) kepada Dewan Komisioner OJK dalam rangka penerbitan Hak Memesan
Efek Terlebih Dahulu sebanyak-banyaknya 3.846.035.599 Saham Biasa Atas Nama dengan nilai
nominal Rp100 (nilai penuh) per lembar saham. Pada tanggal 26 Juni 2013, Dewan Komisioner OJK
melalui surat No. S-186/D.04/2013 menyetujui Pernyataan Penawaran Umum Terbatas IV tersebut
sehingga meningkatkan jumlah modal sahamnya sebanyak 3.832.685.599 lembar saham.
Hasil dari PUT IV menyebabkan Anggaran Dasar BRI Agro mengalami perubahan sebagaimana
dituangkan dalam Akta Pernyataan Keputusan Rapat No. 107 tanggal 30 Juli 2013, Notaris
M. Nova Faisal, S.H., M.Kn., mengenai peningkatan modal ditempatkan dan disetor penuh sehingga
kepemilikan saham BRI di BRI Agro menjadi 80,43%, Dapenbun 14,02% dan publik 5,55%.
Perubahan ini telah mendapat persetujuan dari Menteri Hukum dan Hak Asasi Manusia Republik
Indonesia dalam Surat Keputusan No. AHU-0074249.AH.01.09 tahun 2013 tanggal 1 Agustus 2013.
21
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
f. Entitas Anak (lanjutan)
PT Bank Raya Indonesia Tbk (Bank Raya) (lanjutan)
Pada tanggal 11 Mei 2015, BRI Agro menyampaikan Pernyataan Pendaftaran Penawaran Umum
Terbatas V (“PUT V”) kepada Dewan Komisioner OJK dalam rangka penerbitan Hak Memesan Efek
Terlebih Dahulu sebanyak 5.588.085.883 Saham Biasa Atas Nama dengan nilai nominal Rp100 (nilai
penuh) per lembar saham. Pada tanggal 17 Juni 2015, Dewan Komisioner OJK melalui surat
No. S-259/D.04/2015 memberitahukan mengenai Efektifnya Pernyataan Pendaftaran Penawaran
Umum Terbatas V sehingga meningkatkan jumlah modal sahamnya sebanyak 4.028.934.521 lembar
saham.
Hasil dari PUT V menyebabkan Anggaran Dasar BRI Agro mengalami perubahan sebagaimana
dituangkan dalam Akta Pernyataan Keputusan Rapat dan Perubahan Anggaran Dasar No. 68 tanggal
14 Juli 2015, Notaris M. Nova Faisal, S.H., M.Kn., mengenai peningkatan modal ditempatkan dan
disetor penuh sehingga kepemilikan saham BRI di BRI Agro menjadi 87,23%, Dapenbun 9,10% dan
publik 3,67%. Perubahan ini telah diterima dan dicatat di dalam Sistem Administrasi Badan Hukum
oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Penerimaan
Pemberitahuan Perubahan Anggaran Dasar PT Bank Rakyat Indonesia Agroniaga Tbk
No. AHU-AH.01.03-0951264 tanggal 14 Juli 2015.
Pada tanggal 17 Oktober 2016, BRI Agro menyampaikan Pernyataan Pendaftaran Penawaran Umum
Terbatas VI (“PUT VI”) kepada Dewan Komisioner OJK dalam rangka Penambahan Modal dengan
Hak Memesan Efek Terlebih Dahulu (PMHMETD) sebanyak-banyaknya 3.845.996.122 lembar
saham biasa dengan nilai nominal Rp100 (nilai penuh) per lembar saham dan menerbitkan Waran
Seri II sebanyak 616.908.103 lembar. Pada tanggal 25 November 2016, Dewan Komisioner OJK
melalui surat No. S-695/D.04/2016 memberitahukan mengenai Efektifnya Pernyataan Pendaftaran
Penawaran Umum Terbatas VI, sehingga meningkatkan jumlah modal sahamnya sebanyak
3.845.996.122 lembar saham. Waran Seri II dapat dikonversi menjadi saham BRI Agro dengan nilai
Rp130 (nilai penuh) per lembar saham dengan periode pelaksanaan dari 9 Juni 2017 sampai dengan
11 Juni 2018.
Hasil dari PUT VI menyebabkan Anggaran Dasar BRI Agro mengalami perubahan sebagaimana
dituangkan dalam Akta Pernyataan Keputusan Rapat No. 58 tanggal 27 Desember 2016, Notaris M.
Nova Faisal, S.H., M.Kn., mengenai peningkatan modal ditempatkan dan disetor penuh sehingga
kepemilikan saham BRI di BRI Agro tetap sebesar 87,23%, Dapenbun 7,08% dan publik 5,69%.
Perubahan ini telah diterima dan dicatat di dalam Sistem Administrasi Badan Hukum oleh Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Penerimaan Pemberitahuan
Perubahan Anggaran Dasar PT Bank Rakyat Indonesia Agroniaga Tbk No. AHU-AH.01.03-0112637
tanggal 27 Desember 2016.
Sampai dengan tanggal 11 Juni 2018 (akhir dari konversi waran), jumlah waran yang telah dikonversi
menjadi saham sejumlah 612.937.654 lembar sehingga meningkatkan modal saham BRI Agro
sebesar Rp61.294.
Pada tanggal 2 Mei 2017, BRI Agro menyampaikan Pernyataan Pendaftaran Penawaran Umum
Terbatas VII (“PUT VII”) kepada Dewan Komisioner OJK dalam rangka PMHMETD sebanyak-
banyaknya 2.515.555.707 lembar saham biasa dengan nilai nominal Rp100 (nilai penuh) per lembar
saham. Pada tanggal 12 Juni 2017, Dewan Komisioner OJK melalui surat No. S-293/D.04/2017
memberitahukan mengenai Efektifnya Pernyataan Pendaftaran Penawaran Umum Terbatas VII
sehingga meningkatkan jumlah modal sahamnya sebanyak 2.515.555.707 lembar saham.
22
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
f. Entitas Anak (lanjutan)
PT Bank Raya Indonesia Tbk (Bank Raya) (lanjutan)
Hasil dari PUT VII menyebabkan Anggaran Dasar BRI Agro mengalami perubahan sebagaimana
dituangkan dalam Akta Pernyataan Keputusan Rapat No. 19 tanggal 21 Juli 2017, Notaris M. Nova
Faisal, S.H., M.Kn., mengenai peningkatan modal ditempatkan dan disetor penuh sehingga
kepemilikan saham BRI di BRI Agro sebesar 87,16%, Dapenbun 6,44% dan publik 6,39%. Perubahan
ini telah diterima dan dicatat di dalam Sistem Administrasi Badan Hukum oleh Menteri Hukum dan
Hak Asasi Manusia Republik Indonesia dalam Surat Penerimaan Pemberitahuan Perubahan
Anggaran Dasar PT Bank Rakyat Indonesia Agroniaga Tbk No. AHU-AH.01.03-0154825 tanggal
21 Juli 2017.
Pada Akta RUPS Luar Biasa PT Bank Rakyat Indonesia Agroniaga Tbk No. 51 tanggal 26 Juni 2018
telah memberikan Persetujuan untuk Penambahan Modal Tanpa Hak Memesan Efek Terlebih Dahulu
(PMTHMETD) sebagaimana diatur dalam POJK NO. 38/POJK.04/2014 tanggal 29 Desember 2014
dalam rangka Program Management and Employee Stock Options Plan (MESOP), sebanyak-
banyaknya 350.000.000 lembar saham dengan nominal Rp100 (nilai penuh) per lembar saham
sehingga meningkatkan jumlah modal sahamnya sebanyak 249.376.451 lembar saham.
Pada tanggal 16 Juli 2018, BRI Agro menyampaikan Pernyataan Pendaftaran Penawaran Umum
Terbatas VIII (“PUT VIII”) kepada Dewan Komisioner OJK dalam rangka PMHMETD sebanyak-
banyaknya 5.001.089.604 lembar saham biasa dengan nilai nominal Rp100 (nilai penuh) per lembar
saham. Pada tanggal 30 Agustus 2018, Dewan Komisioner OJK melalui surat No. S-113/D.04/2018
memberitahukan mengenai Efektifnya PUT VIII sehingga meningkatkan jumlah modal sahamnya
sebanyak 2.889.085.049 lembar saham.
Hasil dari PUT VIII menyebabkan Anggaran Dasar BRI Agro mengalami perubahan sebagaimana
dituangkan dalam Akta Pernyataan Keputusan Rapat No. 01 tanggal 2 Oktober 2018, Notaris M.
Nova Faisal, S.H., M.Kn., mengenai peningkatan modal ditempatkan dan disetor penuh sehingga
kepemilikan saham BRI di BRI Agro sebesar 87,10%, Dapenbun 5,00% dan publik 7,90%.
Perubahan ini telah diterima dan dicatat di dalam Sistem Administrasi Badan Hukum oleh Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Penerimaan Pemberitahuan
Perubahan Anggaran Dasar PT Bank Rakyat Indonesia Agroniaga Tbk No. AHU-AH.01.03-0249178
tanggal 4 Oktober 2018.
Hasil dari MESOP tahun 2021 dengan Periode Pelaksanaan yang terhitung 30 Hari Bursa sejak
tanggal 1 Agustus sampai dengan 14 September 2021 menyebabkan Anggaran Dasar BRI Agro
mengalami perubahan sebagaimana dituangkan dalam Akta Pernyataan Keputusan Rapat
No.26 tanggal 27 September 2021 dibuat oleh Notaris M. Nova Faisal S.H., M.Kn., mengenai
peningkatan modal ditempatkan dan disetor penuh sehingga kepemilikan saham BRI di BRI Agro
sebesar 85,70% dan publik 14,30%. Perubahan ini telah diberitahukan kepada Menteri Hukum dan
Hak Asasi Manusia Republik Indonesia sebagaimana tercantum dalam Surat Penerimaan
Pemberitahuan Perubahan Anggaran Dasar AHU-AH.01.03-0453530 tanggal 27 September 2021.
Berdasarkan Akta Pernyataan Keputusan Rapat No. 24 tanggal 27 September 2021, Notaris M. Nova
Faisal S.H., M.Kn., dilakukan perubahan nama dari PT Bank Rakyat Indonesia Agroniaga Tbk
menjadi PT Bank Raya Indonesia Tbk (“Bank Raya”) yang telah memperoleh persetujuan dari Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia sesuai dengan Surat No. AHU0052731.AH.01.02
tahun 2021, tanggal 27 September 2021 dan telah mendapatkan persetujuan dari Otoritas Jasa
Keuangan melalui Surat Keputusan No. Kep-65/PB.1/2021 tentang Penetapan Penggunaan Izin
Usaha Atas Nama PT Bank Rakyat Indonesia Agroniaga Tbk menjadi Izin Usaha Atas Nama
PT Bank Raya Indonesia Tbk pada tanggal 1 November 2021. Adapun struktur permodalan dan
susunan pemegang saham Perseroan diterbitkan berdasarkan Akta No. 22 tanggal 17 Desember
2021.
23
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
f. Entitas Anak (lanjutan)
PT Bank Raya Indonesia Tbk (Bank Raya) (lanjutan)
Pada Akta Risalah RUPS Luar Biasa PT Bank Raya Indonesia Tbk No. 23 tanggal 27 September
2021 yang dibuat oleh Notaris M. Nova Faisal, S.H., M.Kn., telah memberikan Persetujuan untuk
Penerbitan Saham Baru melalui Penambahan Modal dengan Hak Memesan Efek Terlebih Dahulu
(“PMHMETD”) kepada para Pemegang Saham yang akan dilakukan melalui mekanisme Penawaran
Umum Terbatas IX (“PUT IX”).
Pada tanggal 30 September 2021 melalui surat No. B.562/DIR.01/SKP/09/2021, Bank Raya
menyampaikan Pernyataan Pendaftaran Penawaran Umum Terbatas dalam rangka PMHMETD IX
kepada Dewan Komisioner OJK sebanyak-banyaknya 2.150.000.000 lembar saham biasa dengan
nilai nominal Rp100 (nilai penuh) per lembar saham. Pada tanggal 18 November 2021, Dewan
Komisioner OJK melalui surat No.S-207/D.04/2021 memberitahukan mengenai Efektifnya
Pernyataan Pendaftaran sehingga meningkatkan jumlah modal sahamnya sebanyak 1.054.545.185
lembar saham.
Hasil dari PMHMETD IX menyebabkan Anggaran Dasar Bank Raya mengalami perubahan
sebagaimana dituangkan dalam Akta Pernyataan Keputusan Rapat No. 22 tanggal 17 Desember
2021, Notaris M. Nova Faisal, S.H., M.Kn., mengenai peningkatan modal ditempatkan dan disetor
penuh, sehingga kepemilikan saham BRI di Bank Raya sebesar 85,72% dan publik 14,28%.
Perubahan ini telah diterima dan dicatat di dalam Sistem Administrasi Badan Hukum oleh Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Penerimaan Pemberitahuan
Perubahan Anggaran Dasar PT Bank Raya Indonesia Tbk No. AHU-AH.01.03-0487031 tanggal
17 Desember 2021.
Berdasarkan Akta Pernyataan Keputusan Rapat No. 48 tanggal 30 September 2022,
Notaris M. Nova Faisal S.H., M.Kn., dilakukan perubahan Anggaran Dasar PT Bank Raya Indonesia
Tbk tentang perubahan alamat kantor pusat Bank Raya dan perubahan Pasal 3 Anggaran Dasar
Bank Raya guna menyesuaikan dengan Klasifikasi Baku Lapangan Usaha Indonesia (KLBI 2020)
yang telah memperoleh persetujuan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia
sesuai dengan Surat No. AHU-0070827.AH.01.02 Tahun 2022, tanggal 30 September 2022.
Pada tanggal 5 Oktober 2022 melalui surat No. B.681/DIR.03/CSC/10/2022, Bank Raya
menyampaikan Pernyataan Pendaftaran Penawaran Umum Terbatas dalam rangka PMHMETD X
kepada Dewan Komisioner OJK sebanyak-banyaknya 2.320.000.000 lembar saham biasa dengan
nilai nominal Rp100 (nilai penuh) per lembar saham. Pada tanggal 30 November 2022, Dewan
Komisioner OJK melalui surat No.S-250/D.04/2022 memberitahukan mengenai Efektifnya
Pernyataan Pendaftaran sehingga meningkatkan jumlah modal sahamnya sebanyak 1.993.201.832
lembar saham.
Hasil dari PMHMETD X menyebabkan Anggaran Dasar Bank Raya mengalami perubahan
sebagaimana dituangkan dalam Akta Pernyataan Keputusan Rapat No. 41 tanggal 26 Desember
2022, Notaris M. Nova Faisal, S.H., M.Kn., mengenai peningkatan modal ditempatkan dan disetor
penuh dalam pasal 4 ayat (2) Anggaran Dasar Bank Raya berubah menjadi sebanyak
24.740.107.814 lembar saham sehingga kepemilikan saham BRI di Bank Raya meningkat menjadi
86,85% dan publik 13,15%. Perubahan ini telah diterima dan dicatat di dalam Sistem Administrasi
Badan Hukum oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat
Penerimaan Pemberitahuan Perubahan Anggaran Dasar PT Bank Raya Indonesia Tbk
No. AHU-AH.01.03-0410365 tanggal 26 Desember 2022.
24
Page 408
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
f. Entitas Anak (lanjutan)
PT Bank Raya Indonesia Tbk (Bank Raya) (lanjutan)
Perubahan Anggaran Dasar terakhir Bank Raya berdasarkan Akta Pernyataan Keputusan Rapat
PT Bank Raya Indonesia Tbk No. 14 tanggal 23 Mei 2023 telah memberikan persetujuan untuk
PMTHMETD sebagaimana diatur dalam POJK NO. 38/POJK.04/2014 tanggal 29 Desember 2014
dalam rangka program Management and Employee Stock Options Plan (MESOP), sebanyak-
banyaknya 350.000.000 lembar saham dengan nominal Rp100 (nilai penuh) per lembar saham.
Perubahan ini telah diterima dan dicatat di dalam Sistem Administrasi Badan Hukum oleh Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Penerimaan Pemberitahuan
Perubahan Anggaran Dasar PT Bank Raya Indonesia Tbk No. AHU-AH.01.03-0066677 tanggal
23 Mei 2023. Atas PMTHMETD untuk program MESOP, jumlah modal ditempatkan dan disetor dalam
pasal 4 ayat (2) Anggaran Dasar Bank Raya berubah menjadi sebanyak 24.740.494.294 lembar
saham sehingga kepemilikan saham BRI di Bank Raya sebesar 86,85% dan publik 13,15%.
Total aset Bank Raya pada tanggal-tanggal 31 Desember 2023 dan 2022 masing-masing adalah
sebesar Rp12.492.372 dan Rp13.949.884 atau 0,64% dan 0,75% dari total aset konsolidasian. Total
pendapatan bunga untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2023 dan 2022
masing-masing adalah sebesar Rp890.959 dan Rp542.437 atau 0,50% dan 0,64% dari total
pendapatan bunga, syariah, premi, dan emas konsolidasian.
Sesuai dengan pasal 3 Anggaran Dasar, ruang lingkup kegiatan Bank Raya adalah menjalankan
kegiatan umum di bidang perbankan. Bank Raya berdasarkan Surat Bank Indonesia
No. 22/1037/UUps/Ps6D tanggal 26 Desember 1989, telah mendapat izin usaha sebagai Bank
Umum.
Kantor pusat Bank Raya berlokasi di Menara BRILiaN, Jl. Gatot Subroto No. 177A, Jakarta, dan
memiliki 5 kantor cabang, 13 community branch, 6 kantor cabang pembantu, 2 kantor kas dan
1 E-Buzz.
BRI Global Financial Services Co. Ltd. Hong Kong (dahulu BRI Remittance Co. Limited Hong
Kong (BRI Remittance))
Pada tanggal 16 Desember 2011, BRI telah menandatangani Instrument of Transfer dan Bought and
Sold Notes untuk mengakuisisi 100% atau 1.600.000 lembar saham BRIngin Remittance Co. Ltd.
(BRC) Hong Kong dengan harga pembelian sebesar HKD1.911.270 (nilai penuh). Akuisisi ini telah
disahkan oleh Inland Revenue Department (IRD) Hong Kong dengan stamp duty pada tanggal
28 Desember 2011 dan telah mendapat persetujuan dari Bank Indonesia melalui surat
No. 13/32/DPB1/TPB1-3/Rahasia pada tanggal 1 Desember 2011.
Berdasarkan Keputusan Rapat Umum Tahunan BRIngin Remittance Company Limited tanggal 2 Juli
2012, serta dengan diterbitkannya Certificate of Change Name No. 961091 tanggal 11 Oktober 2012
oleh Registrar of Companies Hong Kong Special Administrative Region, maka nama BRIngin
Remittance Company Limited secara resmi berubah menjadi BRI Remittance Company Limited Hong
Kong.
Berdasarkan Keputusan RUPS BRIngin Remittance Company Limited tanggal 14 November 2019,
serta dengan diterbitkannya Certificate of Change of Name No. 961091 tanggal 31 Oktober 2023
oleh Registrar of Companies Hong Kong Special Administrative Region, maka nama BRI Remittance
Company Limited Hong Kong secara resmi berubah menjadi BRI Global Financial Services Company
Limited Hong Kong (BRI Global Financial Services).
25
Page 409
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
f. Entitas Anak (lanjutan)
BRI Global Financial Services Co. Ltd. Hong Kong (dahulu BRI Remittance Co. Limited Hong
Kong (BRI Remittance)) (lanjutan)
Total aset RI Global Financial Services pada tanggal-tanggal 31 Desember 2023 dan 2022 masing-
masing adalah sebesar Rp24.232 dan Rp17.982 atau 0,00123% dan 0,00096% dari total aset
konsolidasian.
Sesuai dengan izin usaha resmi dari Regulator Hong Kong sebagai Money Service Operator (MSO)
dan Money Lender Business, maka ruang lingkup kegiatan BRI Global Financial Services adalah
menjalankan layanan remitansi, money exchange, dan financing (baik untuk perusahaan maupun
perorangan, dalam hal ini pekerja migran Indonesia) serta lingkup layanan operasional lain terkait
dengan BRI Group yang dimiliki oleh nasabah BRI Group yang berdomisili di Hong Kong sesuai
dengan ketentuan yang diperkenankan oleh otoritas Hong Kong.
BRI Global Financial Services Local Management Office (LMO)/Kantor pusat berlokasi di RM1202,
12/F, Park Avenue Tower, No 5 Moreton Terrace, Causeway Bay, Hong Kong dan memiliki 4 (empat)
kantor cabang yang tersebar di wilayah Causeway Bay, Mongkok, Yuen Long dan Tsuen Wan.
PT Asuransi BRI Life (BRI Life)
Pada tanggal 6 Oktober 2015, BRI telah menandatangani Perjanjian Pengikatan Jual Beli Saham
Bersyarat (“PPJB”) dengan pemegang saham PT Asuransi Jiwa Bringin Jiwa Sejahtera (“BRI Life”)
untuk mengakuisisi 91,001% saham BRI Life dengan harga pembelian sebesar Rp1.626.643.
Berdasarkan RUPS Luar Biasa BRI sesuai dengan akta No. 14 tanggal 14 Desember 2015 Notaris
Fathiah Helmi, S.H., para pemegang saham telah menyetujui akuisisi terhadap BRI Life tersebut dan
juga telah mendapat persetujuan dari OJK melalui surat No. S-151/PB.31/2015 tanggal 23 Desember
2015. Akuisisi ini diselesaikan pada tanggal 29 Desember 2015 berdas arkan akta Pengambilalihan
Saham dalam PT Asuransi Jiwa Bringin Jiwa Sejahtera No. 41 Notaris Fathiah Helmi, S.H., dimana
BRI memiliki 91,001% dari total saham yang dikeluarkan BRI Life dan sebesar 8,999% diserahkan
kepada Yayasan Kesejahteraan Pekerja BRI.
Berdasarkan Akta No. 31 tanggal 23 Februari 2017, yang dibuat di hadapan Dahlia, S.H., notaris
pengganti dari Notaris Fathiah Helmi, S.H., di Jakarta, dilakukan perubahan nama dari
PT Asuransi Jiwa Bringin Jiwa Sejahtera menjadi PT Asuransi BRI Life dan sesuai Keputusan Dewan
Komisioner OJK No.KEP-140/NB.11/2017 tanggal 20 Maret 2017, BRI Life memperoleh
pemberlakuan izin usaha di bidang asuransi jiwa sehubungan perubahan nama perusahaan.
Berdasarkan Akta No. 8 tanggal 2 Maret 2021, yang dibuat di hadapan Notaris Jose Dima Satria,
S.H., M.Kn., di Jakarta yang telah mendapat persetujuan dari Menteri Hukum dan Hak Asasi Manusia
Republik Indonesia dalam Surat Keputusan Menteri Hukum dan Hak Asasi Manusia Republik
Indonesia No. AHU-0013073.AH.01.02 Tahun 2021 tanggal 2 Maret 2021, diatur mengenai
perubahan nomenklatur, susunan Pengurus, dan perubahan Anggaran Dasar yang salah satunya
terkait dengan adanya peningkatan modal dan perubahan struktur kepemilikan BRI Life melalui
penerbitan sebanyak 936.458 lembar saham baru untuk diambil bagian oleh FWD Financial Services
Pte. Ltd.. Sebagai akibat dari penerbitan saham baru tersebut, maka terhitung sejak tanggal
2 Maret 2021 susunan kepemilikan saham BRI Life menjadi BRI 63,83%, Yayasan Kesejahteraan
Pekerja BRI 6,31%, dan FWD Financial Services Pte. Ltd 29,86%. Adapun Perubahan struktur
kepemilikan ini sebelumnya telah mendapat persetujuan dari OJK melalui surat No. S-12/NB.1/2021
tanggal 4 Februari 2021.
26
Page 410
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
f. Entitas Anak (lanjutan)
PT Asuransi BRI Life (BRI Life) (lanjutan)
Berdasarkan Akta No. 59 tanggal 13 Oktober 2021 tentang Pernyataan Keputusan Pemegang
Saham PT Asuransi BRI Life Perubahan tersebut telah diterima dan dicatat di dalam Sistem
Administrasi Badan Hukum oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia
dalam Surat Penerimaan Pemberitahuan Perubahan Data Perseroan PT Asuransi BRI Life
No. AHU.AH.01.03-0460422 tanggal 13 Oktober 2021, Pemegang Saham BRI Life menyetujui
Pengalihan Saham FWD Financial Services Pte. Ltd. kepada FWD Management Holdings Limited.
Dengan demikian, terhitung sejak tanggal 13 Oktober 2021 susunan kepemilikan saham BRI Life
menjadi: BRI 63,83%, Yayasan Kesejahteraan Pekerja BRI 6,31%, dan FWD Management Holding
Limited 29,86%. Adapun perubahan struktur kepemilikan ini sebelumnya telah mendapat persetujuan
dari OJK IKNB melalui Surat No S.93/NB.1/2021 tanggal 29 September 2021 tentang Persetujuan
Atas Perubahan Kepemilikan BRI Life.
Struktur Kepemilikan BRI Life mengalami perubahan berdasarkan Akta No. 11 tanggal 2 Maret 2023
tentang Pernyataan Keputusan Pemegang Saham PT Asuransi BRI Life Perubahan tersebut telah
diterima dan dicatat di dalam Sistem Administrasi Badan Hukum oleh Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia dalam Surat Penerimaan Pemberitahuan Perubahan Data Perseroan
PT Asuransi BRI Life No. AHU.AH.01.03-0033868 tanggal 2 Maret 2023, Pemegang Saham BRI Life
memutuskan dan menyetujui peningkatan modal ditempatkan dan disetor dari Rp339.200 menjadi
Rp365.559, dengan mengeluarkan saham baru sebanyak 263.580 lembar saham atau dalam nilai
nominal yaitu sebesar Rp26.359 yang diambil seluruhnya oleh FWD Management Holdings Limited.
Dengan demikian, terhitung sejak tanggal 2 Maret 2023 susunan kepemilikan saham BRI Life menjadi
BRI 54,77%, Yayasan Kesejahteraan Pekerja BRI 5,42% dan FWD Management Holdings Limited
39,82%. Adapun perubahan struktur kepemilikan ini sebelumnya telah mendapat persetujuan dari
OJK IKNB melalui Surat No. S.315/NB.02/2023 tanggal 26 Februari 2023 tentang Persetujuan Atas
Perubahan Kepemilikan BRI Life.
Anggaran Dasar BRI Life telah mengalami beberapa kali perubahan dan perubahan Anggaran Dasar
terakhir dituangkan dalam Akta No. 25 tanggal 8 Juni 2023 tentang Pernyataan Keputusan Rapat
Perubahan Anggaran Dasar PT Asuransi BRI Life, yang dibuat di hadapan notaris Jose Dima Satria,
S.H., M.Kn. Perubahan Anggaran Dasar tersebut telah diterima dan dicatat di dalam Sistem
Administrasi badan Hukum oleh Menteri Hukum dan Hak Asasi manusia Republik Indonesia
dalam Surat Penerimaan Pemberitahuan Perubahan Anggaran Dasar PT Asuransi BRI Life
No. AHU-AH.01.03-9978922 tanggal 16 Juni 2023 serta telah mendapat persetujuan Perubahan
Anggaran Dasar berdasarkan Keputusan Menteri Hukum dan Hak Asasi Manusia Republik Indonesia
No. AHU-0033982.AH.01.02. Tahun 2023 tanggal 16 Juni 2023.
Berdasarkan pasal 3 Anggaran Dasar BRI Life yang terakhir, ruang lingkup kegiatan BRI Life adalah
melakukan usaha di bidang perasuransian sesuai dengan ketentuan perundang-undangan.
BRI Life mulai beroperasi sejak tanggal 1 Januari 1989 berdasarkan Surat Keputusan Menteri
Keuangan Republik Indonesia No. KEP-181/KMK.13/1988 tanggal 10 Oktober 1988.
BRI Life mendapatkan izin pembukaan kantor cabang dan unit Syariah sesuai dengan Surat
Keputusan Menteri Keuangan No. KEP-007/KM.6/2003 tanggal 21 Januari 2003.
27
Page 411
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
f. Entitas Anak (lanjutan)
PT Asuransi BRI Life (BRI Life) (lanjutan)
Total aset BRI Life pada tanggal-tanggal 31 Desember 2023 dan 2022 masing-masing adalah
sebesar Rp23.678.043 dan Rp21.627.641 atau 1,20% dan 1,16% dari total aset konsolidasian. Total
pendapatan bunga dan premi untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2023
dan 2022 masing-masing adalah sebesar Rp8.506.402 dan Rp4.488.650 atau 4,52% dan 5,27% dari
total pendapatan bunga, syariah, premi, dan emas konsolidasian.
Kantor pusat BRI Life berlokasi di Gedung Graha Irama Lantai 15, Jl. H.R. Rasuna Said Blok X-1
Kav. 1 dan 2, Jakarta, dan memiliki 26 kantor pelayanan.
PT BRI Multifinance Indonesia (BRI Finance)
Pada tanggal 12 Juli 2016, BRI menandatangani Perjanjian Pengikatan Jual Beli Saham Bersyarat
(“PPJB”) dengan The Bank of Tokyo-Mitsubishi UFJ, Ltd (“BTMU”) dalam rangka peningkatan
kepemilikan saham BRI pada PT BTMU-BRI Finance (“BBF”) dari semula sebesar 45% menjadi 99%,
dengan harga pembelian sebesar Rp378.548, dan telah mendapatkan persetujuan dari OJK melalui
surat No. S-102/PB.31/2016 tanggal 21 September 2016. Pengalihan saham ini diselesaikan pada
tanggal 30 September 2016, berdasarkan akta No. 75 Notaris Fathiah Helmi, S.H., dimana BRI
memiliki 99% dari total saham yang dikeluarkan PT BRI Multifinance Indonesia (“BRI Finance”) dan
sebesar 1% dimiliki oleh Yayasan Kesejahteraan Pekerja BRI. Atas akuisisi BRI Finance, BRI
mencatat goodwill sebesar Rp51.915 yang diklasifikasikan dalam akun aset lain-lain.
Berdasarkan Akta Pernyataan Tentang Keputusan Di Luar Rapat Umum Pemegang Saham No. 67
tanggal 15 September 2016, yang dibuat di hadapan Notaris I Gede Buda Gunamanta, S.H., Notaris
di Jakarta, telah dilakukan perubahan nama dari PT BTMU-BRI Finance menjadi PT BRI Multifinance
Indonesia, dan sesuai Keputusan Dewan Komisioner OJK No.KEP-771/NB.11/2016 tanggal
17 Oktober 2016, sehubungan dengan perubahan nama tersebut maka BRI Finance memperoleh
pemberlakuan Izin Usaha di bidang perusahaan pembiayaan atas izin usaha yang sebelumnya telah
diberikan kepada PT Sanwa-BRI Finance, yang selanjutnya berubah nama menjadi PT UFJ-BRI
Finance dan PT BTMU-BRI Finance.
Anggaran Dasar BRI Finance telah mengalami beberapa kali perubahan. Perubahan selanjutnya
sebagaimana dituangkan dalam Akta Pernyataan Keputusan Rapat PT BRI Multifinance Indonesia
No. 237 tanggal 23 April 2019, yang dibuat di hadapan Notaris I Gede Buda Gunamanta, S.H.,
berkedudukan di Jakarta Selatan, yang telah mendapat persetujuan Menteri Hukum dan Hak Asasi
Manusia berdasarkan Surat Keputusan No. AHU-0023113.AH.01.02 Tahun 2019 tanggal
29 April 2019, dan pemberitahuan perubahannya telah diterima dan dicatat di dalam Sistem
Administrasi Badan Hukum Kementerian Hukum dan Hak Asasi Manusia berdasarkan Surat
No. AHU-AH.01.03-0223685 tanggal 29 April 2019, dan telah diumumkan dalam Berita Negara
Republik Indonesia No. 81 tanggal 8 Oktober 2019, Tambahan Berita Negara No. 35668/2019, antara
lain berkaitan dengan perubahan tempat kedudukan BRI Finance dari semula di Jakarta Pusat
menjadi di Jakarta Selatan, perubahan ketentuan-ketentuan dalam Anggaran Dasar Perseroan dalam
rangka memenuhi ketentuan Undang-Undang No. 40 Tahun 2007 tentang Perseroan Terbatas,
Peraturan Otoritas Jasa Keuangan No. 35/POJK.05/2018 tentang Penyelenggaraan Usaha
Perusahaan Pembiayaan, dan tindak lanjut atas arahan dari Pemegang Saham Pengendali untuk
penyesuaian terhadap Anggaran Dasar Perseroan sesuai dengan ketentuan peraturan perundang-
undangan yang berlaku.
28
Page 412
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
f. Entitas Anak (lanjutan)
PT BRI Multifinance Indonesia (BRI Finance) (lanjutan)
Perubahan anggaran dasar terakhir adalah sebagaimana dituangkan dalam Akta No. 24 tanggal
16 Juni Tahun 2023 tentang Pernyataan Keputusan Para Pemegang Saham PT BRI Multifinance
Indonesia, yang dibuat di hadapan Notaris Arry Supratno, S.H., di Jakarta, yang telah mendapat
persetujuan Menteri Hukum dan Hak Asasi Manusia berdasarkan Surat Keputusan Menteri Hukum
dan Hak Asasi Manusia No. AHU-0034000.AH.01.02 Tahun 2023 tanggal 16 Juni 2023. Perubahan
Anggaran Dasar tersebut dalam rangka penyesuaian pasal 3 Anggaran Dasar BRI Finance dengan
Klasifikasi Baku Lapangan Usaha Indonesia tahun 2020.
Sesuai dengan ketentuan Pasal 3 Anggaran Dasar, ruang lingkup kegiatan BRI Finance adalah
melakukan usaha dalam bidang pembiayaan.
Total aset BRI Finance pada tanggal-tanggal 31 Desember 2023 dan 2022 adalah masing-masing
sebesar Rp9.057.071 dan Rp7.321.870 atau 0,46% dan 0,39% dari total aset konsolidasian. Total
pendapatan bunga untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2023 dan 2022
adalah masing-masing sebesar Rp1.168.441 dan Rp397.047 atau 0,65% dan 0,47% dari total
pendapatan bunga, syariah, premi, dan emas konsolidasian.
Kantor pusat BRI Finance berlokasi di Menara Brilian Lantai 22, 21 & 1, Jalan Gatot Subroto
No. 177A Kav. 64 Jakarta Selatan dan memiliki 26 kantor cabang.
PT BRI Ventura Investama (BRI Ventures)
Pada tanggal 29 Juni 2018, BRI telah menandatangani Perjanjian Jual Beli Saham Bersyarat Dalam
PT Sarana Nusa Tenggara Timur Ventura (”Sarana NTT Ventura”) dengan PT Bahana Artha Ventura
(”BAV”) dalam rangka pengambilalihan seluruh kepemilikan saham BAV dalam Sarana NTT Ventura
menjadi milik BRI sebanyak 97,61%, dengan harga pembelian sebesar Rp3.090, dan telah
mendapatkan persetujuan masing-masing dari Dewan Komisaris BRI selaku wakil dari pemegang
saham lewat suratnya No. R. 67-KOM/09/2018 tanggal 26 September 2018 serta persetujuan dari
OJK melalui surat No. S-112/PB.31/2018 tanggal 25 September 2018. Pengalihan saham ini telah
dilaksanakan secara efektif pada tanggal 20 Desember 2018, sebagaimana dituangkan dalam Akta
Jual Beli Saham No. 70 yang dibuat di hadapan Ashoya Ratam, S.H., M.Kn., Notaris di Jakarta
Selatan, dimana BRI memiliki 97,61% dari total saham yang dikeluarkan oleh PT BRI Ventura
Investama (dahulu Sarana NTT Ventura).
Berdasarkan Akta Pernyataan Keputusan Rapat Umum Pemegang Saham Luar Biasa No. 74 tanggal
14 November 2018, yang dibuat di hadapan Notaris Zantje Mathilda Voss Tomasowa, S.H., M.Kn.,
di Kupang, telah dilakukan perubahan nama dari PT Sarana Nusa Tenggara Timur Ventura menjadi
PT BRI Ventura Investama (“BRI Ventures”), beserta perubahan tempat kedudukan Perusahaan
dari semula di kota Kupang menjadi di kota Jakarta. Perubahan ini telah mendapat persetujuan
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan
No. AHU-0030398.AH.01.02.Tahun 2018 tanggal 14 Desember 2018. Sesuai dengan Keputusan
Anggota Dewan Komisioner OJK No. KEP-189/NB.11/2019 tanggal 1 April 2019, sehubungan
dengan perubahan nama tersebut, BRI Ventures telah memperoleh pemberlakuan Izin Usaha di
bidang perusahaan modal ventura atas izin usaha yang sebelumnya telah diberikan kepada
PT Sarana Nusa Tenggara Timur Ventura.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
f. Entitas Anak (lanjutan)
PT BRI Ventura Investama (BRI Ventures) (lanjutan)
Anggaran Dasar BRI Ventures diubah dan dinyatakan kembali melalui Akta No. 65 tanggal 25 April
2022 oleh Notaris Ashoya Ratam, S.H., M.Kn., antara lain dalam rangka penyesuaian Pasal 3 Ayat
(1) Anggaran Dasar BRI Ventures dengan Klasifikasi Baku Lapangan Usaha Indonesia (KLBI 2020)
dan dicatat sesuai dengan Surat Keputusan Menteri Hukum dan Hak Asasi Manusia Republik
Indonesia No. AHU-0030721.AH.01.02. Tahun 2022 tanggal 27 April 2022 (“Anggaran Dasar”).
Perubahan terakhir Anggaran Dasar BRI Ventures diubah berdasarkan Pernyataan Keputusan di
Luar Rapat Umum Pemegang Saham tanggal 31 Maret 2023 terkait dengan peningkatan modal dasar
dan modal ditempatkan dan disetor penuh. Keputusan ini telah dicatat dalam Akta Notaris No. 45
Tanggal 31 Maret 2023 oleh Notaris Ashoya Ratam, S.H., M.Kn. Akta perubahan ini telah diterima
dan dicatat sesuai dengan Surat Penerimaan Pemberitahuan perubahan Anggaran Dasar oleh
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia No. AHU-AH.01.03-0048199 tanggal
31 Maret 2023.
Sesuai dengan ketentuan Pasal 3 Anggaran Dasar yang terakhir, ruang lingkup kegiatan BRI
Ventures adalah menyelenggarakan usaha modal ventura konvensional termasuk mengelola dana
ventura, kegiatan jasa berbasis fee dan kegiatan usaha lain dengan persetujuan OJK serta kegiatan
modal ventura dalam bentuk penyertaan modal ke dalam suatu pasangan usaha dan atau debitur
yang memiliki usaha produktif dan atau memiliki ide-ide untuk pengembangan usaha produktif.
Total aset BRI Ventures pada tanggal-tanggal 31 Desember 2023 dan 2022 adalah masing-masing
sebesar Rp2.672.050 dan Rp2.176.790 atau 0,14% dan 0,12% dari total aset konsolidasian.
Kantor pusat BRI Ventures berlokasi di District 8 Office SCBD, Prosperity Tower Lantai 16 Unit F,
Jalan Jenderal Sudirman No 52-53, Kebayoran Baru, Jakarta Selatan.
PT BRI Danareksa Sekuritas (BRIDS)
Pada tanggal 27 September 2018, BRI menandatangani Perjanjian Pengikatan Jual Beli Saham
Bersyarat (“PPJB”) dengan PT Danareksa (Persero) dalam rangka pengambilalihan sebagian
kepemilikan saham PT Danareksa Sekuritas (“Danareksa Sekuritas”) dari PT Danareksa (Persero)
menjadi milik BRI sebanyak 67%, dengan harga pembelian sebesar Rp446.888, dan telah
mendapatkan persetujuan dari OJK melalui surat No. S-1496/PM.21/2018 tanggal 21 Desember
2018. Pengalihan saham ini telah dilaksanakan secara efektif pada tanggal 21 Desember 2018,
sebagaimana dituangkan dalam Akta Pengambilalihan Saham No. 53 yang dibuat di hadapan Notaris
Masjuki, S.H., pengganti dari Notaris M. Nova Faisal, S.H., M.Kn., di Jakarta, dimana BRI memiliki
67% dari total saham Danareksa Sekuritas dan sebesar 33% dimiliki oleh PT Danareksa (Persero).
Anggaran Dasar BRIDS telah mengalami beberapa kali perubahan. Perubahan untuk menyesuaikan
Anggaran Dasar BRIDS dengan Undang-Undang No. 40 tahun 2007 tentang Perseroan Terbatas
dan peningkatan modal dasar dan modal ditempatkan dan disetor BRIDS yang dituangkan dalam
Akta No. 91 Notaris Imas Fatimah, S.H., tanggal 12 Agustus 2008. Perubahan ini telah mendapat
persetujuan Menteri Hukum dan Hak Asasi Manusia Republik Indonesia melalui Surat Keputusan
No. AHU-83282.AH.01.02 Tahun 2008 tanggal 10 November 2008 serta telah diumumkan dalam
Berita Negara Republik Indonesia No. 28 Tambahan No. 9870 tanggal 7 April 2009.
30
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
f. Entitas Anak (lanjutan)
PT BRI Danareksa Sekuritas (BRIDS) (lanjutan)
Pada tahun 2017 terdapat perubahan pada maksud dan tujuan BRIDS sesuai ketentuan Pasal 3
Anggaran Dasar yang dituangkan dalam Akta No. 1 Notaris Fifidiana, S.H., S.S., M.Kn., tanggal
5 Juli 2017. Perubahan ini telah mendapat persetujuan Menteri Hukum dan Hak Asasi Manusia
Republik Indonesia dalam Surat Keputusan No. AHU-0013998.AH.01.02 Tahun 2017 tanggal
7 Juli 2017.
Pada tahun 2020 terdapat perubahan nama BRIDS sebagaimana dituangkan dalam Akta
No. 27 tanggal 9 Oktober 2020 yang dibuat di hadapan Notaris Jose Dima Satria, S.H., di Jakarta,
yaitu perubahan nama PT Danareksa Sekuritas menjadi PT BRI Danareksa Sekuritas. Perubahan ini
telah mendapatkan persetujuan perubahan anggaran dasar dari Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia No. AHU-0069706.AH.01.02 Tahun 2020. Sehubungan dengan
perubahan nama PT BRI Danareksa Sekuritas telah dicatatkan dalam administrasi Otoritas Jasa
Keuangan (OJK) berdasarkan Surat No. S-1210/PM.212/2020 tanggal 26 Oktober 2020.
Berdasarkan Akta No. 168 tanggal 27 Juni 2022 yang dibuat di hadapan Notaris Jose Dima Satria,
S.H., di Jakarta, terkait dengan penambahan modal ditempatkan dan disetor oleh BRI sesuai dengan
persetujuan dari OJK melalui surat OJK No. S-555/PM.21/2022 tanggal 24 Juni 2022 dan
telah dilaksanakan secara efektif pada tanggal 27 Juni 2022 sehingga kepemilikan saham BRI
menjadi 71% dari total saham BRIDS dan sebesar 29% dimiliki oleh PT Danareksa (Persero).
Perubahan ini diberitahukan pada Penerimaan Pemberitahuan Perubahan Anggaran Dasar
No. AHU-AH.01.03-0256545 tanggal 27 Juni 2022.
Perubahan terakhir Anggaran Dasar BRIDS dituangkan dalam Akta No. 86 tanggal 17 April 2023,
yang dibuat di hadapan Notaris Jose Dima Satria, S.H., di Jakarta. Perubahan tersebut telah
mendapat persetujuan Menteri Hukum dan Hak Asasi Manusia berdasarkan Surat Keputusan Menteri
Hukum dan Hak Asasi Manusia Republik Indonesia No. AHU-0024267.AH.01.02.Tahun 2023, serta
pemberitahuan perubahannya telah diterima dan dicatat di dalam Sistem Administrasi Badan Hukum
Kementerian Hukum dan Hak Asasi Manusia berdasarkan Surat No. AHU-AH.01.03-0058587 tanggal
2 Mei 2023 perihal Penerimaan Pemberitahuan Perubahan Anggaran Dasar PT BRI Danareksa
Sekuritas.
Sesuai dengan ketentuan Pasal 3 Anggaran Dasar, ruang lingkup kegiatan BRIDS adalah sebagai
penjamin emisi efek, perantara pedagang efek serta kegiatan usaha penunjang lainnya yang
ditetapkan dan/atau disetujui oleh OJK.
BRIDS memperoleh izin usaha sebagai perantara pedagang efek dan penjamin emisi efek dari Ketua
Badan Pengawas Pasar Modal berdasarkan Surat Keputusan No. KEP-291/PM/1992 tanggal
16 Oktober 1992 dan No. KEP-292/PM/1992 tanggal 16 Oktober 1992.
Sebagai bagian dari perizinan yang telah dimiliki, BRIDS juga telah memperoleh persetujuan kegiatan
usaha penunjang sebagai Penatalaksana (Arranger) Medium Term Notes (MTN), Negotiable
Certificate of Deposit (NCD), Hybrid Product seperti Perpetuity Notes, pinjaman sindikasi, Global
Medium Term Notes (GMTN), Global Bond dan Penasihat Keuangan (Financial Advisory) dari
Otoritas Jasa Keuangan (OJK) berdasarkan Surat No. S-143/PM.21/2017 tanggal 16 Maret 2017.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
f. Entitas Anak (lanjutan)
PT BRI Danareksa Sekuritas (BRIDS) (lanjutan)
Total aset BRIDS pada tanggal-tanggal 31 Desember 2023 dan 2022 adalah masing-masing sebesar
Rp1.059.172 dan Rp1.648.173 atau 0,05% dan 0,09% dari total aset konsolidasian. Total pendapatan
bunga untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2023 dan 2022 masing-masing
adalah sebesar Rp42.065 dan Rp8.264 atau 0,02% dan 0,01% dari total pendapatan bunga, syariah,
premi, dan emas konsolidasian.
Kantor pusat BRIDS berlokasi di Gedung BRI II Lt. 23, Jl. Jend. Sudirman Kav.44-46, Jakarta dan
memiliki 10 cabang, 24 Gerai dan 3 kemitraan.
PT BRI Asuransi Indonesia (BRI Insurance)
Pada tanggal 20 Juni 2019, BRI menandatangani Perjanjian Pengikatan Jual Beli Saham Bersyarat
(“PPJBSB”) dengan Dana Pensiun BRI dalam rangka pengambilalihan kepemilikan saham Dana
Pensiun BRI dalam PT BRI Asuransi Indonesia (dahulu bernama PT Asuransi Bringin Sejahtera
Artamakmur) menjadi milik BRI sebanyak 90%, dengan harga pembelian sebesar Rp1.041.000 dan
telah mendapatkan persetujuan dari OJK melalui surat No. S-135/NB.1/2019 tanggal 16 September
2019. Pengalihan saham ini telah dilaksanakan secara efektif pada tanggal 26 September 2019,
sebagaimana dituangkan dalam Akta Akuisisi Saham No. 31 yang dibuat di hadapan Notaris Dina
Chozie, SH., pengganti dari Fathiah Helmi, S.H., di Jakarta, dimana BRI memiliki 90% dari total
saham PT BRI Asuransi Indonesia (”BRI Insurance”) dan sebesar 10% dimiliki oleh Yayasan
Kesejahteraan Pekerja (YKP) BRI.
Berdasarkan Akta No. 03 tanggal 31 Januari 2020, yang dibuat di hadapan Notaris Tri
Wahyuwidayati, S.H., M.Kn., di Jakarta, pada Pasal 1 Ayat 1 Anggaran Dasar Perseroan dengan
dilakukan perubahan nama Perseroan dari PT Asuransi Bringin Sejahtera Artamakmur menjadi
PT BRI Asuransi Indonesia (”BRI Insurance”). Perubahan ini telah mendapat persetujuan dari
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusan
No. AHU-0011603.AH.01.02 Tahun 2020 tanggal 10 Februari 2020.
Anggaran Dasar BRI Insurance mengalami beberapa kali perubahan dan perubahan Anggaran Dasar
terakhir tertuang dalam Akta No. 26 tanggal 26 Juni 2023 yang dibuat di hadapan Notaris Hj. Zun Nur
Ain Fauzia, S.H., MKn, di Jakarta. Perubahan Anggaran Dasar tersebut telah mendapat persetujuan
Menteri Hukum dan Hak Asasi Manusia berdasarkan Surat Keputusan Menteri Hukum dan Hak Asasi
Manusia No. AHU-00388682.AH.01.02.Tahun 2023 tanggal 10 Juli 2023, serta pemberitahuan
perubahannya telah diterima dan dicatat di dalam Sistem Administrasi Badan Hukum Kementerian
Hukum dan Hak Asasi Manusia berdasarkan Surat No. AHU-AH.01.03-0089063 tanggal 6 Juli 2023
perihal Penerimaan Pemberitahuan Perubahan Anggaran Dasar PT BRI Asuransi Indonesia.
Sesuai dengan ketentuan Pasal 3 Anggaran Dasar, ruang lingkup kegiatan BRI Insurance adalah
melaksanakan kegiatan usaha asuransi kerugian, membuat dan menutup perjanjian dari segala
asuransi kerugian, asuransi kerugian non-konvensional, termasuk pula perjanjian-perjanjian,
reasuransi, terkecuali pertanggungan jiwa.
BRI Insurance memperoleh izin usaha di bidang asuransi kerugian pada tanggal 26 Agustus 1989
berdasarkan Keputusan Menteri Keuangan Republik Indonesia No. Kep.-128/KM.13/1989. Sesuai
Keputusan Anggota Dewan Komisioner OJK No.KEP-105/NB.11/2020 tanggal 6 Maret 2020, BRI
Insurance memperoleh pemberlakuan izin usaha di bidang asuransi umum atas izin usaha yang
sebelumnya telah diberikan kepada PT Asuransi Bringin Sejahtera Artamakmur yang selanjutnya
berubah nama menjadi PT BRI Asuransi Indonesia.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
f. Entitas Anak (lanjutan)
PT BRI Asuransi Indonesia (BRI Insurance) (lanjutan)
BRI Insurance mendapatkan izin pembukaan kantor cabang dengan prinsip Syariah sesuai dengan
Surat Keputusan Menteri Keuangan No. KEP-006/KM.6/2003 tanggal 21 Januari 2003.
Total aset BRI Insurance pada tanggal-tanggal 31 Desember 2023 dan 2022 adalah masing-masing
sebesar Rp6.465.609 dan Rp4.891.250 atau 0,33% dan 0,26% dari total aset konsolidasian. Total
pendapatan bunga, syariah, dan premi untuk tahun yang berakhir pada tanggal-tanggal 31 Desember
2023 dan 2022 masing-masing adalah sebesar Rp1.681.620 dan Rp577.558 atau 0,89% dan 0,68%
dari total pendapatan bunga, syariah, premi, dan emas konsolidasian.
Kantor pusat BRI Insurance berlokasi di Graha BRI Insurance, Jl. Mampang Prapatan Raya No.18,
Jakarta Selatan dan memiliki 21 kantor cabang, 2 kantor cabang syariah, 19 kantor perwakilan
marketing, 2 kantor perwakilan marketing syariah, 50 marketing channel dan 21 marketing office
syariah
PT Pegadaian (Pegadaian)
Pada tanggal 13 September 2021, Negara Republik Indonesia yang diwakili oleh Menteri BUMN dan
BRI menandatangani perjanjian pengalihan hak atas saham Negara Republik Indonesia pada
PT Pegadaian (Persero) (Pegadaian) dalam rangka penambahan penyertaan modal Negara
Republik Indonesia ke dalam modal saham BRI, yang kemudian dituangkan dalam Akta No. 13
tanggal 13 September 2021. Melalui perjanjian tersebut, Negara Republik Indonesia mengalihkan
kepada BRI berupa hak atas seluruh saham Seri B milik Negara Republik Indonesia pada Pegadaian
dengan jumlah sebanyak 6.249.999 saham seri B yang seluruhnya senilai Rp48.670.528. Dengan
demikian, sejak tanggal 13 September 2021, BRI adalah pemilik saham yang dialihkan dan berhak
menjalankan hak-hak sebagai pemilik dari saham-saham yang dialihkan.
Anggaran Dasar Pegadaian telah mengalami beberapa kali perubahan. Perubahan terakhir
sebagaimana dituangkan dalam Akta No. 15 tanggal 23 September 2021, yang dibuat di hadapan
Notaris Nanda Fauz Iwan, S.H., M.Kn., di Jakarta. Perubahan anggaran dasar tersebut telah
mendapat persetujuan oleh Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia
No. AHU-0053287.AH.01.02 Tahun 2021 tanggal 29 September 2021 serta telah mendapat Surat
Penerimaan Pemberitahuan Perubahan Anggaran Dasar PT Pegadaian No. AHU-AH.01.03-
0454524, tanggal 29 September 2021.
Berdasarkan Ketentuan Pasal 3 Anggaran Dasar, maksud dan tujuan Pegadaian adalah melakukan
usaha penyaluran pinjaman lainnya berupa usaha pergadaian, secara konvensional dan berdasarkan
prinsip syariah, berbasis teknologi informasi/platform digital (untuk selanjutnya disebut “TI”) dan non-
TI, serta optimalisasi pemanfaatan sumber daya yang dimiliki Pegadaian untuk menghasilkan jasa
bermutu tinggi dan berdaya saing kuat untuk mendapatkan/mengejar keuntungan guna
meningkatkan nilai Pegadaian dengan prinsip-prinsip Perseroan Terbatas.
Total aset Pegadaian pada tanggal-tanggal 31 Desember 2023 dan 2022 masing-masing adalah
sebesar Rp82.151.803 dan Rp72.920.622 atau 4,18% dan 3,91% dari total aset konsolidasian. Total
pendapatan bunga, syariah dan emas untuk tahun yang berakhir pada tanggal-tanggal 31 Desember
2023 dan 2022 masing-masing adalah sebesar Rp14.861.162 dan Rp10.197.407 atau 8,30% dan
11,98% dari total pendapatan bunga, syariah, premi, dan emas konsolidasian.
Kantor pusat Pegadaian berlokasi di Jl. Kramat Raya No.162 Jakarta Pusat 10430 dan mempunyai
12 kantor wilayah, 61 kantor area, 642 kantor cabang, dan 3.443 kantor unit pelayanan cabang.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
f. Entitas Anak (lanjutan)
PT Permodalan Nasional Madani (PNM)
Pada tanggal 13 September 2021, BRI menandatangani perjanjian pengalihan hak atas saham
Negara Republik Indonesia pada PT Permodalan Nasional Madani (PNM) dalam rangka
penambahan penyertaan Modal Negara Republik Indonesia ke dalam modal saham BRI. Negara
Republik Indonesia yang diwakili oleh Menteri BUMN mengalihkan kepada BRI berupa hak atas
seluruh saham Seri B milik Negara Republik Indonesia pada PNM dengan jumlah sebanyak
3.799.999 saham seri B yang seluruhnya senilai Rp6.100.068. Dengan demikian, sejak tanggal
13 September 2021, BRI adalah pemilik saham yang dialihkan dan berhak menjalankan hak-hak
sebagai pemilik dari saham-saham yang dialihkan.
Perusahaan didirikan berdasarkan Peraturan Pemerintah Republik Indonesia No. 38 tahun 1999
tanggal 25 Mei 1999 tentang Penyertaan Modal Negara Republik Indonesia untuk Pendirian
Perusahaan (Persero) Dalam Rangka Pengembangan Koperasi, Usaha Kecil Dan Menengah, yang
pendiriannya dituangkan dalam Akta Pendirian Nomor: 1 tanggal 1 Juni 1999 dibuat dihadapan Ida
Sofia, S.H., Notaris di Jakarta, yang telah memperoleh pengesahan dari Menteri Hukum dan Hak
Asasi Manusia (“Menkumham”) berdasarkan Surat Keputusan No. C-11.609.HT.01.01.TH.99 tanggal
23 Juni 1999, dan telah didaftarkan pada Kantor Pendaftaran Perusahaan Kodya Jakarta Pusat di
bawah Nomor: 4758/BH.09.05/VIII/99 tanggal 27 Agustus 1999, serta telah diumumkan dalam Berita
Negara Republik Indonesia Nomor: 73 tanggal 10 September 1999, Tambahan No. 5681 (“Akta No.
1”).
Akta No.1 tersebut telah diubah beberapa kali, dengan perubahan terakhir yang dimuat dalam Akta
Pernyataan Keputusan Pemegang Saham Nomor: 18 tanggal 7 Juni 2023 dibuat di hadapan Hadijah,
S.H., Notaris di Jakarta, yang telah memperoleh persetujuan Menteri Hukum dan Hak Asasi Manusia
sebagaimana Keputusan No. AHU-0037792.AH.01.02. Tahun 2023 tanggal 5 Juli 2023.
Pemberitahuan perubahannya telah dicatat pada database Sistem Administrasi Badan Hukum
Kemenkumham tentang Persetujuan Perubahan Anggaran Dasar PT Permodalan Nasional Madani
No. AHU-AH.01.09-0134474 tertanggal 5 Juli 2023.
Sesuai dengan ketentuan Pasal 3 Anggaran Dasar, ruang lingkup kegiatan PNM adalah jasa
pembiayaan termasuk tetapi tidak terbatas pada kredit program dan/atau pembiayaan sistem
tanggung renteng, penyertaan kepada Lembaga Keuangan Mikro/Syariah (LKM/S) dan Bank
Perkreditan Rakyat (BPR/S) serta jasa manajemen dan kemitraan.
Total aset PNM pada tanggal-tanggal 31 Desember 2023 dan 2022 masing-masing adalah sebesar
Rp51.106.905 dan Rp46.744.758 atau 2,60% dan 2,51% dari total aset konsolidasian. Total
pendapatan bunga dan syariah untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2023
dan 2022 masing-masing adalah sebesar Rp14.509.236 dan Rp5.548.145 atau 8,11% dan 6,52%
dari total pendapatan bunga, syariah, premi, dan emas konsolidasian.
Kantor pusat PNM berlokasi di Menara PNM, Jalan Kuningan Mulia, Menteng Atas, Setiabudi, Jakarta
Selatan, DKI Jakarta dan memiliki 62 kantor cabang, 3.849 kantor unit Mekaar, 641 kantor unit
ULaMM (termasuk 20 kantor unit representatif).
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
f. Entitas Anak (lanjutan)
PT BRI Manajemen Investasi (BRI-MI) (dahulu PT Danareksa Investment Management (DIM))
Pada tanggal 27 September 2018, BRI telah menandatangani Perjanjian Jual Beli Saham Bersyarat
(“PJBS”) dengan PT Danareksa (Persero) dalam rangka pengambilalihan sebagian kepemilikan
saham PT Danareksa Investment Management (“DIM”) dari PT Danareksa (Persero) menjadi milik
BRI sebanyak 10.500.000 lembar saham atau setara dengan 35% dari keseluruhan saham beredar
DIM, dengan harga pembelian sebesar Rp371.959 yang telah mendapat persetujuan dari OJK
melalui surat No. S-1453/PM.21/2018 tanggal 14 Desember 2018. Transaksi jual beli saham ini telah
dilaksanakan pada tanggal 20 Desember 2018, sebagaimana dituangkan dalam Akta Jual Beli
Saham No. 47 tanggal 20 Desember 2018 yang dibuat di hadapan Masjuki, S.H., Notaris pengganti
dari M. Nova Faisal, S.H., M.Kn.
Selanjutnya, pada tanggal 30 November 2022, BRI telah menandatangani PJBS kembali dengan
PT Danareksa (Persero) dalam rangka pengambilalihan sebagian kepemilikan saham DIM dari
PT Danareksa (Persero) menjadi milik BRI sebanyak 9.000.000 lembar saham atau setara dengan
30% dari keseluruhan saham beredar DIM, dengan harga pembelian sebesar Rp360.000 yang telah
mendapat persetujuan dari OJK melalui surat No. S-889/PM.21/2022 tanggal 5 Oktober 2022 perihal
Persetujuan Atas Rencana Perubahan Komposisi Kepemilikan Pemegang Saham PT Danareksa
Investment Management. Transaksi jual beli saham ini telah dilaksanakan pada tanggal
30 November 2022, sebagaimana dituangkan dalam Akta Jual Beli Saham No. 32 tanggal
30 November 2022 yang dibuat di hadapan Fathiah Helmi, S.H., Notaris di Jakarta sehingga BRI
memiliki 19.500.000 lembar saham atau setara dengan 65% dari total saham beredar DIM.
Perubahan secara keseluruhan anggaran dasarnya telah dimuat dalam akta tertanggal 1 Februari
2019 No. 01 dibuat di hadapan M. Nova Faisal S.H., M,Kn., Notaris di Jakarta Selatan dan telah
mendapat persetujuan dari Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat
Keputusannya tanggal 11 Februari 2019 No. AHU-0006825.AH.01.02 Tahun 2019 serta
pemberitahuan Perubahan Anggaran Dasarnya telah diterima dan dicatat oleh Menteri Hukum dan
Hak Asasi Manusia Republik Indonesia dengan suratnya tanggal 11 Februari 2019 No. AHU-
AH.01.03-0079597 dan telah diumumkan dalam Berita Negara Republik Indonesia tertanggal 29
Maret 2019 No. 26, Tambahan No. 10084.
Berdasarkan Akta No. 2 tanggal 16 Oktober 2019, yang dibuat di hadapan Notaris Fifidiana, S.H.,
S.S., M.Kn. Perubahan anggaran dasar tersebut telah mendapat persetujuan oleh Kementerian
hukum dan Hak Asasi Manusia Republik Indonesia No. AHU-0083200.AH.01.02. Tahun 2019 tanggal
16 Oktober 2019.
Anggaran Dasar DIM telah mengalami beberapa kali perubahan. Perubahan terakhir Berdasarkan
Akta Pernyataan tentang Keputusan Pemegang Saham di Luar Rapat Umum Pemegang Saham
Perseroan Terbatas PT Danareksa Investment Management No. 4 tanggal 4 Juli 2023, yang dibuat
di hadapan Notaris Fifidiana, S.H., S.S., M.Kn., di Jakarta Pusat, telah dilakukan perubahan
Anggaran Dasar Perseroan meliputi perubahan nama Perseroan dari sebelumnya bernama
PT Danareksa Investment Management menjadi bernama PT BRI Manajemen Investasi (“BRI-MI“),
perubahan tempat kedudukan Perseroan, yang semula berkedudukan dan berkantor pusat di Jakarta
Selatan dan beralamat di Plaza BP Jamsostek Lantai 11, Jl. HR. Rasuna Said Kav. 112 Blok B
Jakarta 12910, berubah menjadi berkedudukan dan berkantor pusat di Jakarta Pusat, yang beralamat
di Gedung BRI II Lantai 22, Jl. Jend. Sudirman Kav. 44-46 Jakarta Pusat 10210 dan perubahan Pasal
3 Anggaran Dasar Perseroan tentang Maksud dan Tujuan Serta Kegiatan Usaha dalam rangka
penyesuaian berdasarkan Klasifikasi Baku Lapangan Usaha Indonesia (KLBI) 2020.
35
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. UMUM (lanjutan)
f. Entitas Anak (lanjutan)
PT BRI Manajemen Investasi (BRI-MI) (dahulu PT Danareksa Investment Management (DIM))
(lanjutan)
Berdasarkan Akta Anggaran Dasar, maksud dan tujuan BRI-MI adalah melakukan kegiatan usaha
pengelolaan portofolio investasi untuk para nasabah atau mengelola portofolio investasi kolektif untuk
sekelompok nasabah (manajer investasi) termasuk tetapi tidak terbatas pada reksa dana, melakukan
kegiatan memberi nasihat kepada pihak lain mengenai penjualan atau pembelian aset investasi,
melakukan kegiatan usaha untuk merintis atau berusaha memperoleh izin usaha untuk suatu reksa
dana (promotor reksa dana), melakukan kegiatan-kegiatan investasi pada private equity dan
melakukan kegiatan-kegiatan lain yang berhubungan dengan kegiatan tersebut di atas berdasarkan
peraturan perundang-undangan.
Total aset BRI-MI pada tanggal-tanggal 31 Desember 2023 dan 2022 masing-masing adalah sebesar
Rp288.820 dan Rp276.520 atau 0,01% dan 0,01% dari total aset konsolidasian. Total pendapatan
bunga untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2023 dan 2022 masing-masing
adalah sebesar Rp501 dan Rp144 atau 0,0000028% dan 0,00000085%dari total pendapatan bunga,
syariah, premi, dan emas konsolidasian.
BRI-MI berkedudukan di Jakarta Selatan, beralamat kantor di Gedung BRI II Lantai 22, Jl. Jend.
Sudirman Kav. 44-46 Jakarta Pusat 10210.
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL
Pernyataan Kepatuhan
Laporan keuangan konsolidasian pada tanggal 31 Desember 2023 dan untuk tahun yang berakhir pada
tanggal tersebut telah disusun dan disajikan sesuai dengan Standar Akuntansi Keuangan di Indonesia,
yang mencakup Pernyataan Standar Akuntansi Keuangan (”PSAK”) dan Interpretasi Standar Akuntansi
Keuangan (”ISAK”) yang diterbitkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia
dan Peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan (”BAPEPAM-LK”) No. VIII.G.7
lampiran keputusan Ketua BAPEPAM-LK No. KEP-347/BL/2012 tanggal 25 Juni 2012 tentang “Penyajian
dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik”.
a. Dasar penyusunan laporan keuangan konsolidasian
Laporan keuangan konsolidasian disusun sesuai dengan PSAK No. 1, ”Penyajian Laporan
Keuangan”.
Laporan keuangan konsolidasian telah disajikan berdasarkan nilai historis, kecuali untuk beberapa
akun yang dinilai menggunakan dasar pengukuran lain sebagaimana dijelaskan pada kebijakan
akuntansi dari akun tersebut. Laporan keuangan konsolidasian disusun dengan dasar akrual, kecuali
laporan arus kas konsolidasian.
Laporan arus kas konsolidasian disusun dengan menggunakan metode langsung dengan
mengelompokkan arus kas berdasarkan aktivitas operasi, investasi dan pendanaan. Untuk keperluan
laporan arus kas konsolidasian, yang termasuk kas dan setara kas terdiri dari kas, giro pada Bank
Indonesia dan giro pada bank lain, penempatan pada Bank Indonesia dan lembaga keuangan lain,
Sertifikat Bank Indonesia yang jatuh tempo dalam waktu 3 (tiga) bulan atau kurang sejak tanggal
perolehan, sepanjang tidak digunakan sebagai jaminan atas pinjaman yang diterima serta tidak
dibatasi penggunaannya.
36
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
a. Dasar penyusunan laporan keuangan konsolidasian (lanjutan)
Mata uang pelaporan yang digunakan dalam laporan keuangan konsolidasian adalah mata uang
Rupiah (Rp) yang juga merupakan mata uang fungsional setiap entitas dalam grup kecuali entitas
anak dan kantor cabang tertentu yang memiliki mata uang fungsional Dolar Amerika Serikat, Dolar
Singapura, Dolar Hongkong dan Dolar Taiwan Baru. Angka-angka yang disajikan dalam laporan
keuangan konsolidasian, kecuali dinyatakan lain, dibulatkan dalam jutaan Rupiah.
b. Prinsip konsolidasian
Laporan keuangan konsolidasian meliputi laporan keuangan BRI dan entitas anak yang mayoritas
sahamnya dimiliki atau dikendalikan oleh BRI.
Dalam hal pengendalian terhadap entitas anak dimulai atau diakhiri dalam suatu periode berjalan
maka hasil usaha entitas anak yang diperhitungkan ke dalam laporan keuangan konsolidasian
hanya sebatas hasil pada saat pengendalian tersebut mulai diperoleh atau hingga saat
pengendalian itu berakhir.
Pengendalian diperoleh ketika BRI terekspos atau memiliki hak atas imbal hasil variabel dari
keterlibatannya dengan entitas anak dan memiliki kemampuan untuk mempengaruhi imbal hasil
tersebut melalui kekuasaannya atas entitas anak.
BRI mengendalikan entitas anak jika dan hanya jika BRI memiliki hal berikut ini:
a) Kekuasaan atas entitas anak (hak yang ada saat ini yang memberi kemampuan kini untuk
mengarahkan aktivitas relevan yang secara signifikan mempengaruhi imbal hasil entitas anak).
b) Eksposur atau hak atas imbal hasil variabel dari keterlibatannya dengan entitas anak.
c) Kemampuan untuk menggunakan kekuasaannya atas entitas anak untuk mempengaruhi jumlah
imbal hasil BRI.
Transaksi kombinasi bisnis antara entitas sepengendali dicatat berdasarkan PSAK No. 38
”Kombinasi Bisnis Entitas Sepengendali” dimana selisih harga perolehan yang dibayar dengan nilai
tercatat aset neto yang diperoleh dicatat sebagai bagian akun tambahan modal disetor di ekuitas.
Seluruh saldo dan transaksi antar perusahaan yang signifikan termasuk keuntungan atau kerugian
yang belum direalisasi, dieliminasi untuk mencerminkan posisi keuangan dan hasil usaha BRI dan
entitas anak sebagai satu kesatuan usaha.
Laporan keuangan konsolidasian disusun dengan menggunakan kebijakan akuntansi yang sama
untuk peristiwa dan transaksi sejenis dalam kondisi yang sama. Apabila laporan keuangan entitas
anak menggunakan kebijakan akuntansi yang berbeda dari kebijakan akuntansi yang digunakan
dalam laporan keuangan konsolidasian, maka dilakukan penyesuaian yang diperlukan terhadap
laporan keuangan entitas anak tersebut.
Kepentingan non-pengendali dinyatakan sebesar proporsi pemegang saham minoritas atas laba
neto dan ekuitas entitas anak tersebut sesuai dengan persentase kepemilikan pemegang saham
minoritas pada entitas anak tersebut.
Perubahan dalam bagian kepemilikan entitas induk pada entitas anak yang tidak mengakibatkan
hilangnya pengendalian, dicatat sebagai transaksi ekuitas.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
c. Aset keuangan dan liabilitas keuangan
Aset keuangan terdiri dari kas, giro pada Bank Indonesia, giro pada bank lain, penempatan pada
Bank Indonesia dan lembaga keuangan lain, efek-efek, wesel ekspor dan tagihan lainnya, efek-efek
yang dibeli dengan janji dijual kembali, tagihan derivatif, kredit yang diberikan, pinjaman syariah,
piutang pembiayaan, tagihan akseptasi, penyertaan saham dan aset lain-lain.
Liabilitas keuangan terdiri dari liabilitas segera, simpanan nasabah, simpanan dari bank lain dan
lembaga keuangan lainnya, efek-efek yang dijual dengan janji dibeli kembali, liabilitas derivatif,
liabilitas akseptasi, surat berharga yang diterbitkan, pinjaman yang diterima, liabilitas lain-lain serta
pinjaman dan surat berharga subordinasi.
(i) Klasifikasi
Untuk menentukan kategori dan klasifikasi, BRI dan entitas anak menilai seluruh aset keuangan,
kecuali instrumen ekuitas dan derivatif, berdasarkan kombinasi dari model bisnis pengelolaan
aset dan karakteristik arus kas kontraktual instrument terkait. Berikut klasifikasi aset keuangan
pada saat pengakuan awal:
Aset keuangan yang diukur pada biaya perolehan diamortisasi;
Aset keuangan, dalam hal ini instrumen utang, yang diukur pada nilai wajar melalui
penghasilan komprehensif lain, dengan keuntungan/kerugian diakui pada laba rugi pada saat
pelepasan;
Aset keuangan, dalam hal ini instrumen ekuitas, yang diukur pada nilai wajar melalui
penghasilan komprehensif lain dengan keuntungan/kerugian tidak diakui pada laba rugi pada
saat pelepasan; atau
Aset keuangan yang diukur pada nilai wajar melalui laba rugi.
BRI dan entitas anak mengklasifikasi dan mengukur instrumen derivatif dan portofolio trading
pada aset keuangan yang diakui pada nilai wajar melalui laba rugi.
Aset keuangan diukur pada biaya perolehan diamortisasi jika memenuhi kondisi sebagai berikut:
Aset keuangan dikelola dalam model bisnis yang bertujuan untuk memiliki aset keuangan
dalam rangka mendapatkan arus kas kontraktual; dan
Persyaratan kontraktual dari aset keuangan tersebut memberikan hak pada tanggal tertentu
atas arus kas yang diperoleh semata dari pembayaran pokok dan bunga dari jumlah pokok
terutang.
Aset keuangan diukur pada nilai wajar melalui penghasilan komprehensif lain jika memenuhi
kondisi sebagai berikut:
Aset keuangan dikelola dalam model bisnis yang bertujuan untuk mendapatkan arus kas
kontraktual dan menjual aset keuangan; dan
Persyaratan kontraktual dari aset keuangan tersebut memberikan hak pada tanggal tertentu
atas arus kas yang diperoleh semata dari pembayaran pokok dan bunga dari jumlah pokok
terutang.
Aset keuangan lainnya yang tidak memenuhi persyaratan untuk diklasifikasikan sebagai diukur
pada biaya perolehan diamortisasi atau nilai wajar melalui penghasilan komprehensif lain,
diklasifikasikan sebagai diukur pada nilai wajar melalui laba rugi.
Saat pengakuan awal BRI dan entitas anak dapat membuat penetapan yang tidak dapat
dibatalkan untuk mengukur aset yang memenuhi persyaratan untuk diukur pada biaya perolehan
diamortisasi atau nilai wajar melalui penghasilan komprehensif lain pada nilai wajar melalui laba
rugi, apabila penetapan tersebut mengeliminasi atau secara signifikan mengurangi inkonsistensi
pengukuran atau pengakuan (kadang disebut sebagai “accounting mismatch”).
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
c. Aset keuangan dan liabilitas keuangan (lanjutan)
(i) Klasifikasi (lanjutan)
Pada saat pengakuan awal, BRI dan entitas anak dapat membuat pilihan yang tidak dapat
dibatalkan untuk menyajikan instrumen ekuitas yang bukan dimiliki untuk diperdagangkan pada
nilai wajar melalui penghasilan komprehensif lain.
Penilaian model bisnis
Model bisnis ditentukan pada level yang mencerminkan bagaimana kelompok aset keuangan
dikelola bersama-sama untuk mencapai tujuan bisnis tertentu.
Penilaian model bisnis dilakukan dengan mempertimbangkan, tetapi tidak terbatas pada, hal-hal
berikut:
a. Bagaimana kinerja dari model bisnis dan aset keuangan yang dimiliki dalam model bisnis
dievaluasi dan dilaporkan kepada personil manajemen kunci BRI dan entitas anak;
b. Apakah risiko yang memengaruhi kinerja dari model bisnis (termasuk aset keuangan yang
dimiliki dalam model bisnis) dan khususnya bagaimana cara aset keuangan tersebut dikelola;
dan
c. Bagaimana penilaian kinerja pengelola aset keuangan (sebagai contoh, apakah penilaian
kinerja berdasarkan nilai wajar dari aset yang dikelola atau arus kas kontraktual yang
diperoleh).
Aset keuangan yang dimiliki untuk diperdagangkan dan penilaian kinerja berdasarkan nilai wajar
diukur pada nilai wajar melalui laba rugi.
Penilaian mengenai arus kas kontraktual yang diperoleh semata dari pembayaran pokok dan
bunga
Untuk tujuan penilaian ini, pokok didefinisikan sebagai nilai wajar dari aset keuangan pada saat
pengakuan awal. Bunga didefinisikan sebagai imbalan untuk nilai waktu atas uang dan risiko
kredit terkait jumlah pokok terutang pada periode waktu tertentu dan juga risiko dan biaya
peminjaman standar, dan juga marjin laba.
Penilaian mengenai arus kas kontraktual yang diperoleh semata dari pembayaran pokok dan
bunga dilakukan dengan mempertimbangkan persyaratan kontraktual, termasuk apakah aset
keuangan mengandung persyaratan kontraktual yang dapat mengubah waktu atau jumlah arus
kas kontraktual. Dalam melakukan penilaian, BRI dan entitas anak mempertimbangkan:
a. Peristiwa kontinjensi yang akan mengubah waktu atau jumlah arus kas kontraktual;
b. Fitur leverage;
c. Persyaratan pembayaran di muka dan perpanjangan kontraktual;
d. Persyaratan mengenai klaim yang terbatas atas arus kas yang berasal dari aset spesifik; dan
e. Fitur yang dapat mengubah nilai waktu dari elemen uang.
BRI dan entitas anak mengklasifikasikan liabilitas keuangan dalam kategori:
a. Liabilitas keuangan yang diukur pada nilai wajar melalui laba rugi; dan
b. Liabilitas keuangan yang diukur dengan biaya perolehan diamortisasi.
Liabilitas keuangan yang diukur pada nilai wajar melalui laba rugi terdiri dari dua sub-kategori:
a. Liabilitas keuangan diklasifikasikan sebagai diperdagangkan.
b. Liabilitas keuangan yang pada saat pengakuan awal telah ditetapkan oleh BRI dan entitas
anak untuk diukur pada nilai wajar melalui laba rugi.
39
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
c. Aset keuangan dan liabilitas keuangan (lanjutan)
(i) Klasifikasi (lanjutan)
Penilaian mengenai arus kas kontraktual yang diperoleh semata dari pembayaran pokok dan
bunga (lanjutan)
Liabilitas keuangan diklasifikasikan sebagai diperdagangkan jika diperoleh terutama untuk tujuan
dijual atau dibeli kembali dalam waktu dekat atau jika merupakan bagian dari portofolio instrumen
keuangan tertentu yang dikelola bersama dan terdapat bukti mengenai pola ambil untung dalam
jangka pendek yang terkini. Derivatif diklasifikasikan sebagai liabilitas diperdagangkan kecuali
ditetapkan dan efektif sebagai instrumen lindung nilai.
BRI dan entitas anak mengklasifikasikan seluruh liabilitas keuangan setelah pengakuan awal
diukur pada biaya perolehan diamortisasi, kecuali:
Liabilitas keuangan yang diukur pada nilai wajar melalui laba rugi;
Liabilitas keuangan yang timbul ketika pengalihan aset keuangan tidak memenuhi syarat
penghentian pengakuan atau ketika pendekatan keterlibatan berkelanjutan diterapkan;
Kontrak jaminan keuangan;
Komitmen untuk menyediakan pinjaman dengan suku bunga di bawah pasar; atau
Imbalan kontinjensi yang diakui oleh pihak pengakuisisi dalam kombinasi bisnis.
(ii) Pengakuan awal
a. Pembelian atau penjualan aset keuangan yang memerlukan penyerahan aset dalam kurun
waktu yang telah ditetapkan oleh peraturan dan kebiasaan yang berlaku di pasar (pembelian
secara reguler) diakui pada tanggal transaksi.
b. Aset keuangan dan liabilitas keuangan pada awalnya diukur pada nilai wajarnya. Dalam hal
aset keuangan atau liabilitas keuangan tidak diukur pada nilai wajar melalui laba rugi, nilai
wajar tersebut ditambah biaya transaksi yang dapat diatribusikan secara langsung.
Pengukuran aset keuangan dan liabilitas keuangan setelah pengakuan awal tergantung pada
klasifikasinya.
Biaya transaksi hanya meliputi biaya-biaya yang dapat diatribusikan secara langsung untuk
perolehan suatu aset keuangan atau penerbitan suatu liabilitas keuangan dan merupakan biaya
tambahan yang tidak akan terjadi apabila instrumen keuangan tersebut tidak diperoleh atau
diterbitkan. Untuk aset keuangan, biaya transaksi ditambahkan pada jumlah yang diakui pada
awal pengakuan aset, sedangkan untuk liabilitas keuangan, biaya transaksi dikurangkan dari
jumlah utang yang diakui pada pengakuan awal liabilitas. Biaya transaksi tersebut diamortisasi
selama umur instrumen berdasarkan metode suku bunga efektif dan dicatat sebagai bagian dari
pendapatan bunga untuk biaya transaksi sehubungan dengan aset keuangan atau sebagai
bagian dari beban bunga untuk biaya transaksi sehubungan dengan liabilitas keuangan.
(iii) Pengukuran setelah pengakuan awal
Aset keuangan dalam kelompok yang diukur pada nilai wajar melalui penghasilan komprehensif
lain diukur pada nilai wajarnya dan perubahan atas nilai wajar tersebut dicatat pada penghasilan
komprehensif lain. Aset keuangan dan liabilitas keuangan yang diukur pada nilai wajar melalui
laba rugi diukur pada nilai wajarnya dan perubahan diakui pada laba rugi.
Aset keuangan dan liabilitas keuangan yang diukur pada biaya perolehan diamortisasi diukur
pada biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif.
40
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
c. Aset keuangan dan liabilitas keuangan (lanjutan)
(iv) Penghentian pengakuan
a. Aset keuangan dihentikan pengakuannya jika:
1) Hak kontraktual atas arus kas yang berasal dari aset keuangan tersebut berakhir; atau
2) BRI dan entitas anak mentransfer hak untuk menerima arus kas yang berasal dari aset
keuangan atau menanggung liabilitas untuk membayarkan arus kas yang diterima
tersebut secara penuh tanpa penundaan berarti kepada pihak ketiga di bawah
kesepakatan pelepasan (pass-through arrangement); dan antara (a) BRI dan entitas anak
telah mentransfer secara substansial seluruh risiko dan manfaat atas aset, atau (b) BRI
dan entitas anak tidak mentransfer maupun tidak memiliki secara substansial seluruh
risiko dan manfaat atas aset, namun telah mentransfer kendali atas aset.
Ketika BRI dan entitas anak telah mentransfer hak untuk menerima arus kas dari aset atau
telah memasuki pass-through arrangement dan tidak mentransfer serta tidak
mempertahankan secara substansial seluruh risiko dan manfaat atas aset atau tidak
mentransfer kendali atas aset, aset diakui sebesar keterlibatan BRI dan entitas anak yang
berkelanjutan atas aset tersebut.
BRI dan entitas anak melepaskan aset keuangan, seperti kredit yang diberikan, ketika syarat
dan kondisi telah direnegosiasi hingga secara substansial, kredit yang diberikan tersebut
menjadi baru, dengan perbedaan akan dicatat sebagai keuntungan atau kerugian dari
pelepasan, jika kerugian penurunan nilai belum dicatat. Kredit yang diberikan tersebut akan
diklasifikasikan sebagai Stage 1 untuk penilaian Expected Credit Losses (ECL), kecuali kredit
yang diberikan tersebut dianggap aset keuangan yang dibeli atau yang berasal dari aset
keuangan memburuk (Purchased or Originated Credit-Impaired financial assets - POCI).
Jika modifikasi tidak akan menghasilkan arus kas yang secara substansi berbeda, maka
modifikasi tidak akan berujung pada pelepasan aset. Berdasarkan perbedaan arus kas yang
didiskonto pada Effective Interest Rate (EIR) awal, Bank akan mencatat keuntungan atau
kerugian akibat modifikasi, sampai dengan jumlah kerugian penurunan nilai yang belum
diakui.
Penghapusbukuan kredit yang diberikan dilakukan ketika tidak terdapat lagi prospek yang
realistis mengenai pengembalian pinjaman atau hubungan normal antara BRI dan entitas
anak dan debitur telah berakhir. Kredit yang tidak dapat dilunasi tersebut dihapusbukukan
dengan mendebet cadangan kerugian penurunan nilai.
Pada saat aset keuangan dihentikan pengakuannya atau terjadi penurunan nilai, maka
keuntungan atau kerugian kumulatif yang sebelumnya diakui dalam ekuitas harus
direklasifikasi ke laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
b. Liabilitas keuangan dihentikan pengakuannya jika liabilitas keuangan tersebut berakhir, yaitu
ketika liabilitas yang ditetapkan dalam kontrak dilepaskan, dibatalkan atau kedaluwarsa.
Jika suatu liabilitas keuangan yang ada digantikan dengan yang lain oleh pemberi pinjaman
yang sama pada keadaan yang secara substansial berbeda, atau berdasarkan suatu liabilitas
yang ada yang secara substansial telah diubah, maka pertukaran atau modifikasi tersebut
diperlakukan sebagai penghentian pengakuan liabilitas awal dan pengakuan liabilitas baru
dan perbedaan nilai tercatat masing-masing diakui dalam laporan laba rugi dan penghasilan
komprehensif lain konsolidasian.
41
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
c. Aset keuangan dan liabilitas keuangan (lanjutan)
(v) Pengakuan pendapatan dan beban
a. Pendapatan dan beban bunga, untuk aset yang diukur pada nilai wajar melalui penghasilan
komprehensif lain serta aset keuangan dan liabilitas keuangan yang dicatat berdasarkan
biaya perolehan diamortisasi, diakui pada laporan laba rugi dan penghasilan komprehensif
lain konsolidasian dengan menggunakan suku bunga efektif.
b. Keuntungan dan kerugian yang timbul dari perubahan nilai wajar aset keuangan dan liabilitas
keuangan yang diukur pada nilai wajar melalui laba rugi, diakui pada laporan laba rugi dan
penghasilan komprehensif lain konsolidasian.
c. Keuntungan dan kerugian yang timbul dari perubahan nilai wajar dan lainnya atas aset
keuangan yang diklasifikasikan dalam kelompok nilai wajar melalui penghasilan
komprehensif lain diakui secara langsung dalam ekuitas, kecuali keuntungan atau kerugian
akibat perubahan nilai tukar dari item moneter, dihentikan pengakuannya atau adanya
penurunan nilai dari aset keuangan tersebut.
Jumlah tercatat bruto aset keuangan adalah biaya perolehan diamortisasi aset keuangan
sebelum disesuaikan dengan cadangan penurunan nilai.
Dalam menghitung pendapatan dan beban bunga, tingkat bunga efektif diterapkan pada jumlah
tercatat bruto aset (ketika aset tersebut bukan aset keuangan memburuk) atau terhadap biaya
perolehan diamortisasi dari liabilitas.
Untuk aset keuangan yang memburuk setelah pengakuan awal, pendapatan bunga dihitung
dengan menerapkan tingkat bunga efektif terhadap biaya perolehan diamortisasi dari aset
keuangan tersebut. Jika aset tersebut tidak lagi memburuk, maka perhitungan pendapatan bunga
akan dihitung dengan menerapkan tingkat bunga efektif terhadap nilai tercatat bruto dari aset
keuangan tersebut.
Untuk aset keuangan yang telah memburuk pada saat pengakuan awal, pendapatan bunga
dihitung dengan menerapkan tingkat bunga efektif terhadap biaya perolehan diamortisasi dari
aset keuangan tersebut. Jika aset tersebut tidak lagi memburuk, maka perhitungan pendapatan
bunga akan tetap dihitung dengan menerapkan tingkat bunga efektif terhadap biaya perolehan
diamortisasi dari aset keuangan tersebut.
(vi) Reklasifikasi aset keuangan
BRI dan entitas anak mereklasifikasi aset keuangan jika dan hanya jika, model bisnis untuk
pengelolaan aset keuangan berubah. Tidak terdapat reklasifikasi untuk liabilitas keuangan.
(vii) Saling hapus
Aset keuangan dan liabilitas keuangan dilakukan saling hapus dan nilai neto-nya disajikan dalam
laporan posisi keuangan konsolidasian jika dan hanya jika BRI dan entitas anak memiliki hak
yang berkekuatan hukum untuk melakukan saling hapus atas jumlah yang telah diakui tersebut
dan adanya maksud untuk menyelesaikan secara neto atau untuk merealisasikan aset dan
menyelesaikan liabilitasnya secara simultan.
Hal yang berkekuatan hukum harus tidak kontinjen atas peristiwa di masa depan dan harus dapat
dipaksakan di dalam situasi bisnis yang normal, peristiwa kegagalan atau kebangkrutan dari
entitas atas seluruh pihak lawan.
Pendapatan dan beban disajikan dalam jumlah neto hanya jika diperkenankan oleh Standar
Akuntansi Keuangan.
42
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
c. Aset keuangan dan liabilitas keuangan (lanjutan)
(viii)Pengukuran biaya diamortisasi
Biaya perolehan diamortisasi dari aset keuangan atau liabilitas keuangan adalah jumlah aset
keuangan atau liabilitas keuangan yang diukur pada saat pengakuan awal dikurangi pembayaran
pokok pinjaman, ditambah atau dikurangi amortisasi kumulatif menggunakan metode suku bunga
efektif yang dihitung dari selisih antara nilai pengakuan awal dan nilai jatuh temponya dan
dikurangi penurunan nilai.
(ix) Pengukuran nilai wajar
Nilai wajar adalah harga yang akan diterima untuk menjual suatu aset atau harga yang akan
dibayar untuk mengalihkan suatu liabilitas dalam transaksi teratur antara pelaku pasar pada
tanggal pengukuran.
Pengukuran nilai wajar mengasumsikan bahwa transaksi untuk menjual aset atau mengalihkan
liabilitas terjadi:
Di pasar utama untuk aset dan liabilitas tersebut; atau
Jika tidak terdapat pasar utama, di pasar yang paling menguntungkan untuk aset atau
liabilitas tersebut.
Nilai wajar suatu aset atau liabilitas diukur menggunakan asumsi yang akan digunakan pelaku
pasar ketika menentukan harga aset dan liabilitas tersebut dengan asumsi bahwa pelaku pasar
bertindak dalam kepentingan ekonomik terbaiknya.
BRI dan entitas anak menggunakan teknik penilaian yang sesuai dalam keadaan dan dimana
data yang memadai tersedia untuk mengukur nilai wajar, memaksimalkan penggunaan input
yang dapat diobservasi yang relevan, dan meminimalkan penggunaan input yang tidak dapat
diobservasi.
Semua aset dan liabilitas dimana nilai wajar diukur atau diungkapkan dalam laporan keuangan
konsolidasian dapat dikategorikan pada level hierarki nilai wajar, berdasarkan tingkatan input
terendah yang signifikan atas pengukuran nilai wajar secara keseluruhan:
Level 1 : Harga kuotasian (tanpa penyesuaian) di pasar aktif untuk aset atau liabilitas yang
identik yang dapat diakses pada tanggal pengukuran.
Level 2 : Input selain harga kuotasian yang termasuk dalam level 1 yang dapat diobservasi
untuk aset dan liabilitas, baik secara langsung atau tidak langsung.
Level 3 : Input yang tidak dapat diobservasi untuk aset dan liabilitas.
Untuk aset dan liabilitas yang diakui pada laporan keuangan konsolidasian secara berulang, BRI
dan entitas anak menentukan apakah terjadi transfer antara level di dalam hierarki dengan cara
mengevaluasi kategori (berdasarkan input level terendah yang signifikan dalam pengukuran nilai
wajar) setiap akhir periode pelaporan.
BRI dan entitas anak untuk tujuan pengungkapan nilai wajar telah menentukan kelas aset dan
liabilitas berdasarkan sifat, karakteristik, risiko aset dan liabilitas, dan level hierarki nilai wajar
(Catatan 40).
43
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
c. Aset keuangan dan liabilitas keuangan (lanjutan)
(x) Aset keuangan sukuk
Berdasarkan PSAK No. 110, BRI dan entitas anak menentukan klasifikasi investasi pada sukuk
sebagai berikut:
a. Diukur pada biaya perolehan
Investasi tersebut dimiliki dalam suatu model usaha yang bertujuan utama untuk
memperoleh arus kas kontraktual dan terdapat persyaratan kontraktual dalam
menentukan tanggal tertentu atas pembayaran pokok dan atau hasilnya.
Biaya perolehan sukuk termasuk biaya transaksi, dan selisih antara biaya perolehan dan
nilai nominal diamortisasi secara garis lurus selama jangka waktu sukuk dan diakui
dalam laba rugi.
Berdasarkan PSAK No. 110, BRI dan entitas anak menentukan klasifikasi investasi pada sukuk
sebagai berikut (lanjutan):
b. Diukur pada nilai wajar melalui penghasilan komprehensif lain
Investasi tersebut dimiliki dalam suatu model usaha yang bertujuan utama untuk
memperoleh arus kas kontraktual dan melakukan penjualan sukuk, terdapat persyaratan
kontraktual dalam menentukan tanggal tertentu atas pembayaran pokok dan atau
hasilnya.
Biaya perolehan sukuk termasuk biaya transaksi, dan selisih antara biaya perolehan dan
nilai nominal diamortisasi secara garis lurus selama jangka waktu sukuk dan diakui
dalam laba rugi.
Keuntungan atau kerugian dari perubahan nilai wajar diakui dalam penghasilan
komprehensif lain setelah memperhitungkan saldo selisih biaya perolehan dan nilai
nominal yang belum diamortisasi dan saldo akumulasi keuntungan atau kerugian nilai
wajar yang telah diakui dalam penghasilan komprehensif lain sebelumnya. Ketika
investasi sukuk dihentikan pengakuannya, akumulasi keuntungan atau kerugian yang
sebelumnya diakui dalam penghasilan komprehensif lain direklasifikasi ke laba rugi.
c. Diukur pada nilai wajar melalui laba rugi
Biaya perolehan sukuk tidak termasuk biaya transaksi, dan selisih antara nilai wajar dan
jumlah tercatat diakui dalam laba rugi.
d. Transaksi dengan pihak-pihak berelasi
BRI dan entitas anaknya melakukan transaksi dengan pihak-pihak berelasi seperti yang didefinisikan
dalam PSAK No. 7 tentang “Pengungkapan Pihak-pihak Berelasi".
Suatu pihak dianggap berelasi dengan BRI dan entitas anak jika:
1) Secara langsung atau tidak langsung yang melalui satu atau lebih perantara, suatu pihak
(i) mengendalikan, atau dikendalikan oleh, atau berada di bawah pengendalian bersama, dengan
BRI dan entitas anak; (ii) memiliki kepentingan dalam BRI dan entitas anak yang memberikan
pengaruh signifikan atas BRI dan entitas anak; atau (iii) memiliki pengendalian bersama atas BRI
dan entitas anak;
2) Suatu pihak yang berada dalam kelompok usaha yang sama dengan BRI dan entitas anak;
3) Suatu pihak adalah ventura bersama di mana BRI dan entitas anak sebagai venturer;
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
d. Transaksi dengan pihak-pihak berelasi (lanjutan)
BRI dan entitas anaknya melakukan transaksi dengan pihak-pihak berelasi seperti yang didefinisikan
dalam PSAK No. 7 tentang “Pengungkapan Pihak-pihak Berelasi".
Suatu pihak dianggap berelasi dengan BRI dan entitas anak jika (lanjutan):
4) Suatu pihak adalah anggota dari personil manajemen kunci BRI dan entitas anak;
5) Suatu pihak adalah anggota keluarga dekat dari individu yang diuraikan dalam butir (1)
atau (4);
6) Suatu pihak adalah entitas yang dikendalikan, dikendalikan bersama atau dipengaruhi signifikan
oleh atau untuk dimana hak suara signifikan pada beberapa entitas, langsung maupun tidak
langsung, individu seperti diuraikan dalam butir (4) atau (5); dan
7) Suatu pihak adalah suatu program imbalan pasca kerja untuk imbalan kerja dari BRI dan entitas
anak atau entitas yang terkait dengan BRI dan entitas anak.
Transaksi dengan pihak berelasi dilakukan berdasarkan persyaratan yang disetujui oleh kedua belah
pihak, yang mungkin tidak sama dengan transaksi lain yang dilakukan dengan pihak-pihak yang tidak
berelasi.
Transaksi yang dilakukan BRI telah memenuhi peraturan Badan Pengawas Pasar Modal dan
Lembaga Keuangan No. IX.E..1 tentang “Transaksi Afiliasi dan Benturan Kepentingan Transaksi
Tertentu” pada saat transaksi-transaksi tersebut dilakukan. Seluruh transaksi dan saldo yang material
dengan pihak-pihak berelasi diungkapkan dalam catatan atas laporan keuangan konsolidasian yang
relevan dan rinciannya telah disajikan dalam Catatan 44 atas laporan keuangan konsolidasian.
Selanjutnya, saldo dan transaksi yang material antara BRI dan entitas anak dengan Pemerintah
Republik Indonesia (RI) dan entitas lain yang berelasi dengan Pemerintah RI diungkapkan juga pada
Catatan 44 tersebut.
e. Cadangan kerugian penurunan nilai atas aset keuangan
BRI dan entitas anak mengakui cadangan kerugian penurunan nilai pada instrumen keuangan yang
tidak diukur pada nilai wajar melalui laba rugi.
BRI dan entitas anak mengukur cadangan kerugian penurunan nilai sejumlah kerugian kredit
ekspektasian seumur hidup, kecuali untuk hal berikut, diukur sejumlah kerugian kredit ekspektasian
12 bulan:
a. Instrumen utang yang memiliki risiko kredit rendah pada tanggal pelaporan; dan
b. Instrumen keuangan lainnya yang risiko kreditnya tidak meningkat secara signifikan sejak
pengakuan awal.
BRI dan entitas anak menganggap instrumen utang memiliki risiko kredit yang rendah ketika
peringkat risiko kreditnya setara dengan definisi investment grade yang dipahami secara global.
Kerugian kredit ekspektasian 12 bulan adalah bagian dari kerugian kredit ekspektasian sepanjang
umurnya yang merepresentasikan kerugian kredit ekspektasian yang timbul dari peristiwa gagal
bayar instrumen keuangan yang mungkin terjadi dalam 12 bulan setelah tanggal pelaporan.
45
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
e. Cadangan kerugian penurunan nilai atas aset keuangan (lanjutan)
Kerugian yang terjadi diakui pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian
dan dicatat pada akun cadangan kerugian penurunan nilai sebagai pengurang terhadap aset
keuangan yang dicatat pada biaya perolehan diamortisasi. Jika pada suatu periode berikutnya,
jumlah kerugian penurunan nilai berkurang dan pengurangan tersebut dapat dikaitkan secara objektif
pada peristiwa yang terjadi setelah penurunan nilai diakui (seperti meningkatnya peringkat kredit
debitur atau penerbit) maka kerugian penurunan nilai yang sebelumnya diakui harus dipulihkan
dengan menyesuaikan akun cadangan. Jumlah pemulihan aset keuangan diakui pada laporan laba
rugi dan penghasilan komprehensif lain konsolidasian pada periode berjalan.
Cadangan kerugian penurunan nilai untuk instrumen utang yang diukur pada nilai wajar melalui
penghasilan komprehensif lain tidak mengurangi nilai tercatat di dalam aset keuangan di laporan
posisi keuangan konsolidasian, yaitu nilai wajar. Cadangan kerugian penurunan nilai diakui sebagai
penambah dari penghasilan komprehensif lainnya di dalam laporan posisi keuangan.
Instrumen ekuitas yang diukur pada nilai wajar tidak dilakukan penilaian penurunan nilai sesuai PSAK
No. 71.
Penerimaan kembali atas aset keuangan yang telah dihapusbukukan pada tahun berjalan dikreditkan
dengan menyesuaikan akun cadangan kerugian penurunan nilai. Penerimaan kembali atas aset
keuangan yang telah dihapusbukukan pada tahun-tahun sebelumnya dicatat sebagai pendapatan
operasional selain bunga.
Pengukuran Kerugian Kredit Ekspektasian
Kerugian Kredit Ekspektasian adalah estimasi probabilitas tertimbang dari kerugian kredit yang diukur
sebagai berikut:
Aset keuangan yang tidak memburuk pada tanggal pelaporan, kerugian kredit ekspektasian
diukur sebesar selisih antara nilai kini dari seluruh kekurangan kas (yaitu selisih antara arus kas
yang terutang kepada BRI dan entitas anak sesuai dengan kontrak dan arus kas yang
diperkirakan akan diterima oleh BRI dan entitas anak);
Aset keuangan yang memburuk pada tanggal pelaporan, kerugian kredit ekspektasian diukur
sebesar selisih antara jumlah tercatat bruto dan nilai kini arus kas masa depan yang diestimasi;
Komitmen pinjaman yang belum ditarik, kerugian kredit ekspektasian diukur sebesar selisih
antara nilai kini jumlah arus kas jika komitmen ditarik dan arus kas yang diperkirakan akan
diterima oleh BRI dan entitas anak; dan
Kontrak jaminan keuangan, kerugian kredit ekspektasian diukur sebesar selisih antara
pembayaran yang diperkirakan untuk mengganti pemegang atas kerugian kredit yang terjadi
dikurangi jumlah yang diperkirakan dapat dipulihkan.
Aset Keuangan yang Direstrukturisasi
Jika ketentuan aset keuangan dinegosiasikan ulang atau dimodifikasi atau aset keuangan yang ada
diganti dengan yang baru karena kesulitan keuangan peminjam, maka dilakukan penilaian apakah
aset keuangan yang ada harus dihentikan pengakuannya dan kerugian kredit ekspektasian diukur
sebagai berikut:
Jika restrukturisasi tidak mengakibatkan penghentian pengakuan aset yang ada, maka arus kas
yang diperkirakan yang timbul dari aset keuangan yang dimodifikasi dimasukkan dalam
perhitungan kekurangan kas dari aset yang ada.
Jika restrukturisasi akan menghasilkan penghentian pengakuan aset yang ada, maka nilai wajar
aset baru diperlakukan sebagai arus kas akhir dari aset keuangan yang ada pada saat
penghentian pengakuannya. Jumlah ini dimasukkan dalam perhitungan kekurangan kas dari aset
keuangan yang ada yang didiskontokan dari tanggal penghentian pengakuan ke tanggal
pelaporan menggunakan suku bunga efektif awal dari aset keuangan yang ada.
46
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
e. Cadangan kerugian penurunan nilai atas aset keuangan (lanjutan)
Aset Keuangan yang Memburuk
Pada setiap tanggal pelaporan, BRI dan entitas anak menilai apakah aset keuangan yang dicatat
pada biaya perolehan diamortisasi dan aset keuangan instrumen utang yang dicatat pada nilai wajar
melalui penghasilan komprehensif lain mengalami penurunan nilai kredit (memburuk). Aset keuangan
memburuk ketika satu atau lebih peristiwa yang memiliki dampak merugikan atas estimasi arus kas
masa depan dari aset keuangan telah terjadi.
Bukti bahwa aset keuangan mengalami penurunan nilai kredit (memburuk) termasuk data yang dapat
diobservasi mengenai peristiwa berikut ini:
Kesulitan keuangan signifikan yang dialami penerbit atau pihak peminjam;
Pelanggaran kontrak, seperti peristiwa gagal bayar atau peristiwa tunggakan;
Pihak pemberi pinjaman, untuk alasan ekonomik atau kontraktual sehubungan dengan kesulitan
keuangan yang dialami pihak peminjam, telah memberikan konsesi pada pihak peminjam yang
tidak mungkin diberikan jika pihak peminjam tidak mengalami kesulitan tersebut;
Terjadi kemungkinan bahwa pihak peminjam akan dinyatakan pailit atau melakukan reorganisasi
keuangan lainnya;
Hilangnya pasar aktif dari aset keuangan akibat kesulitan keuangan;
Pembelian atau penerbitan aset keuangan dengan diskon sangat besar yang mencerminkan
kerugian kredit yang terjadi; atau
Sulit untuk mengidentifikasi peristiwa diskrit tunggal, namun demikian, dampak kombinasi dari
beberapa peristiwa dapat menyebabkan aset keuangan mengalami penurunan nilai kredit.
Aset Keuangan yang Dibeli atau yang berasal dari aset keuangan memburuk (Purchased or
originated credit-impaired financial assets - POCI)
Aset keuangan dikategorikan sebagai POCI apabila terdapat bukti objektif penurunan nilai pada saat
pengakuan awal. Pada saat pengakuan awal, tidak ada penyisihan kerugian kredit yang diakui karena
harga pembelian atau nilainya telah termasuk estimasi kerugian kredit sepanjang umurnya.
Selanjutnya, perubahan kerugian kredit sepanjang umurnya, apakah positif atau negatif, diakui dalam
laporan laba rugi sebagai bagian dari penyisihan kerugian kredit.
Berdasarkan proses di atas, BRI dan entitas anak melakukan pembagian atas aset keuangan atas
Stage 1, Stage 2, Stage 3, dan POCI, sebagai berikut:
Stage 1 : Mencakup instrumen keuangan yang tidak memiliki peningkatan risiko kredit secara
signifikan sejak pengakuan awal atau memiliki risiko kredit rendah pada tanggal
pelaporan. Untuk instrumen-instrumen keuangan ini akan berlaku perhitungan ECL 12
bulan. Aset keuangan di dalam Stage 1 termasuk fasilitas dimana risiko kredit telah
membaik dan aset keuangan dapat direklasifikasi dari Stage 2.
Stage 2 : Mencakup instrumen keuangan yang mengalami peningkatan risiko kredit sejak
pengakuan awal (kecuali BRI dan entitas anak merasa risiko kredit tergolong rendah
pada tanggal pelaporan) namun belum terbukti adanya bukti penurunan nilai secara
objektif. Untuk instrumen-instrumen ini akan berlaku perhitungan ECL Seumur Hidup.
ECL Seumur Hidup adalah kerugian kredit ekspektasian yang diharapkan dari semua
kejadian gagal bayar yang mungkin terjadi selama perkiraan umur dari instrumen
keuangan tersebut. Stage 2 juga mencakup fasilitas dimana risiko kedit telah membaik
dan aset keuangan telah direklasifikasi dari Stage 3.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
e. Cadangan kerugian penurunan nilai atas aset keuangan (lanjutan)
Aset Keuangan yang Dibeli atau yang berasal dari aset keuangan memburuk (Purchased or
originated credit-impaired financial assets - POCI) (lanjutan)
Berdasarkan proses di atas, BRI dan entitas anak melakukan pembagian atas aset keuangan atas
Stage 1, Stage 2, Stage 3, dan POCI, sebagai berikut (lanjutan):
Stage 3 : Mencakup instrumen keuangan yang telah terbukti mengalami penurunan nilai secara
objektif pada tanggal pelaporan. Kelompok ini biasanya terdiri atas debitur yang
mengalami gagal bayar. BRI dan entitas anak mencatat cadangan ECL Seumur Hidup.
POCI : Aset POCI adalah aset keuangan yang mengalami penurunan nilai berdasarkan
penilaian risiko kredit pada saat pengakuan awal. Aset tersebut dicatat pada nilai wajar
pada saat pengakuan awal, dan pendapatan bunga akan diakui selanjutnya
berdasarkan metode suku bunga efektif yang disesuaikan. Cadangan ECL hanya
dicatat atau dilepaskan jika ada perubahan selanjutnya pada kerugian kredit
ekspektasian.
Terdapat kriteria kualitatif dan kuantitatif untuk memastikan aset keuangan tercakup dalam stage
tertentu.
Perhitungan penurunan nilai secara individual dilakukan untuk aset keuangan yang signifikan dan
pernah mengalami gagal bayar ataupun restrukturisasi. Selain itu, perhitungan penurunan nilai akan
dilakukan secara kolektif.
Penurunan nilai individual
Metode perhitungan penurunan nilai secara individual akan mempertimbangkan 3 (tiga) skenario
kemungkinan pengembalian, yaitu: (i) skenario dasar (Base), (ii) skenario buruk (Bad), dan (iii)
skenario terburuk (Worst). Pembuatan skenario dilakukan dengan menggunakan metode discounted
cash flow (DCF) dan mempertimbangkan confidence level yang menggambarkan kondisi industri dan
perusahaan terkait. Nantinya ECL yang dihasilkan oleh masing-masing skenario akan dirata-ratakan
secara tertimbang terhadap bobot skenario yang telah diatur.
Penurunan nilai kolektif
Evaluasi penurunan nilai secara kolektif didasarkan pada konsep Probability of Default (PD), Loss
Given Default (LGD), dan Exposure at Default (EAD) yang mempertimbangkan informasi masa lalu,
terkini, dan masa mendatang.
BRI dan entitas anak menggunakan model (i) Skalar Bayesian, (ii) Credit Index dan (iii) Vasicek
maupun pendekatan lainnya dalam menentukan nilai PD dari setiap debitur.
BRI dan entitas anak menggunakan metode (i) Historical, (ii) Diminish Balance dan (iii) Value to Loan
dalam menentukan nilai LGD dari setiap debitur. LGD menggambarkan persentase nominal fasilitas
yang tidak akan dapat di-recover oleh Bank terhadap debitur default. LGD biasa dihitung dengan
1-Recovery Rate. Recovery rate dihitung mempertimbangkan Time Value of Money dari
pengembalian dari kewajiban yang telah default. Tingkat suku bunga yang digunakan untuk
menghitung Time Value of Money dari Recovery adalah EIR awal.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
e. Cadangan kerugian penurunan nilai atas aset keuangan (lanjutan)
Aset Keuangan yang Dibeli atau yang berasal dari aset keuangan memburuk (Purchased or
originated credit-impaired financial assets - POCI) (lanjutan)
EAD merupakan estimasi nilai buku pada saat terjadi gagal bayar, dengan mempertimbangkan arus
kas instrumen keuangan terkait, serta kemungkinan penarikan tambahan dari limit kredit sampai
dengan tanggal gagal bayar. EAD juga mempertimbangkan jadwal pembayaran dan amortisasi serta
perubahan dalam utilisasi saldo yang belum ditarik menjelang terjadinya kegagalan bayar.
Pemodelan EAD akan dilakukan berdasarkan karakteristik dari instrumen keuangan terkait, yang
dibagi ke dalam beberapa kategori: (i) kredit angsuran, (ii) kredit revolving, (iii) trade finance, dan
(iv) treasury.
Pengukuran ECL berdasarkan PSAK No. 71 mewajibkan BRI dan entitas anak untuk memodelkan
ECL sesuai dengan skenario forward-looking yang ada, dengan mempertimbangkan kemungkinan
ekonomi baik dan buruk. Oleh karena itu, nilai ECL yang dihasilkan BRI dan entitas anak harus
berdasarkan hasil probabilitas dari tiga skenario (kasus ekonomi normal, baik/good, dan buruk/bad).
PD dan LGD akan dihitung menurut tiga skenario dengan nilai makro-ekonomi sesuai dengan
skenario-skenario tersebut. Untuk segmentasi beragunan (secured), LGD juga akan dihitung
berdasarkan tiga skenario ketika data sudah mencukupi. Bobot dari skenario baik, normal dan buruk
dapat disesuaikan seiring dengan perubahan kondisi ekonomi dan diskresi BRI dan entitas anak.
Penyajian Penyisihan Kerugian Kredit Ekspektasian dalam Laporan Posisi Keuangan
Penyisihan kerugian kredit ekspektasian disajikan dalam laporan posisi keuangan sebagai berikut:
Aset keuangan yang diukur pada biaya perolehan diamortisasi, cadangan kerugian penurunan
nilai disajikan sebagai pengurang dari jumlah tercatat bruto aset;
Komitmen pinjaman dan kontrak jaminan keuangan, umumnya penyisihan kerugian kredit
ekspektasian disajikan sebagai provisi; dan
Instrumen hutang yang diukur pada nilai wajar melalui penghasilan komprehensif lain, cadangan
kerugian penurunan nilai tidak diakui dalam laporan posisi keuangan sebagai pengurang nilai
tercatat karena jumlah tercatat dari aset-aset ini adalah nilai wajarnya. Namun demikian,
cadangan kerugian penurunan nilai diungkapkan dan diakui dalam penghasilan komprehensif
lain dalam laporan posisi keuangan konsolidasian.
Penghapusan
Pinjaman dan instrumen hutang dihapusbukukan ketika tidak ada prospek yang realistis untuk
memulihkan aset keuangan secara keseluruhan atau secara parsial. Hal ini pada umumnya terjadi
ketika BRI dan entitas anak menentukan bahwa peminjam tidak memiliki aset atau sumber
penghasilan yang dapat menghasilkan arus kas yang cukup untuk membayar jumlah yang
dihapusbukukan. Namun demikian, aset keuangan yang dihapusbukukan masih bisa dilakukan
tindakan penyelamatan sesuai dengan prosedur BRI dan entitas anak dalam rangka pemulihan
jumlah yang jatuh tempo.
Sehubungan dengan kepatuhan terhadap Bank Indonesia dan Otoritas Jasa Keuangan (OJK), BRI
dan entitas anak menerapkan Peraturan Otoritas Jasa Keuangan No. 40/POJK.03/2019 tanggal
19 Desember 2019 tentang “Penilaian Kualitas Aset Bank Umum”.
Kriteria penilaian nilai agunan yang dapat dikurangkan dalam pembentukan cadangan kerugian
penurunan nilai sesuai dengan Peraturan Otoritas Jasa Keuangan (POJK).
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
f. Giro pada Bank Indonesia dan bank lain
Giro pada Bank Indonesia dan bank lain dinyatakan sebesar biaya perolehan diamortisasi
menggunakan metode suku bunga efektif dikurangi cadangan kerugian penurunan nilai. Giro pada
Bank Indonesia dan bank lain diklasifikasikan sebagai biaya perolehan diamortisasi.
g. Penempatan pada Bank Indonesia dan lembaga keuangan lain
Penempatan pada Bank Indonesia dan lembaga keuangan lain adalah penanaman dana pada Bank
Indonesia berupa Deposit Facility, dan Term Deposit, sedangkan penempatan dana pada bank lain
merupakan penanaman dana dalam bentuk penempatan pada pasar uang (inter-bank call money),
deposito berjangka, deposit on call, dan banker’s acceptance.
Penempatan pada Bank Indonesia dan lembaga keuangan dinyatakan sebesar biaya perolehan
diamortisasi menggunakan metode suku bunga efektif dikurangi cadangan kerugian penurunan nilai.
Penempatan pada Bank Indonesia dan lembaga keuangan diklasifikasikan masing-masing sebagai
biaya perolehan diamortisasi.
h. Efek-efek
Efek-efek terdiri atas surat berharga yang diperdagangkan di pasar uang dan modal seperti Sertifikat
Bank Indonesia, Sertifikat Deposito Bank Indonesia, Sertifikat Bank Indonesia Syariah, Obligasi
Pemerintah, obligasi subordinasi, unit penyertaan reksadana, Medium-Term Notes, U.S.Treasury
Bonds, U.S Treasury Bills, Singapore Government Securities, Negotiable Certificate of Deposits,
Monetary Authority of Singapore (MAS) bills, Obligasi Pemerintah Taiwan, dan surat berharga
komersial lainnya serta obligasi yang diperdagangkan di bursa efek.
Termasuk di dalam efek-efek adalah obligasi yang diterbitkan oleh Pemerintah yang tidak terkait
dengan program rekapitalisasi seperti Surat Utang Negara (SUN), Surat Perbendaharaan Negara
(SPN) dan obligasi Pemerintah dalam mata uang asing yang diperoleh melalui pasar perdana dan
juga pasar sekunder.
Efek-efek pada awalnya disajikan sebesar nilai wajarnya. Setelah pengakuan awal, efek-efek dicatat
sesuai dengan kategorinya yaitu biaya perolehan diamortisasi, nilai wajar melalui penghasilan
komprehensif lain atau nilai wajar melalui laba rugi.
Penilaian efek-efek didasarkan atas klasifikasinya sebagai berikut:
1) Efek-efek yang diklasifikasikan sebagai biaya perolehan yang diamortisasi diukur dengan biaya
perolehan yang diamortisasi menggunakan metode suku bunga efektif. Pendapatan bunga
diakui dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian menggunakan
metode suku bunga efektif.
2) Efek-efek yang diklasifikasikan sebagai nilai wajar melalui laba rugi (FVTPL) diukur dengan
menggunakan nilai wajar. Keuntungan atau kerugian yang belum direalisasi akibat kenaikan
atau penurunan nilai wajarnya disajikan dalam laporan laba rugi dan penghasilan komprehensif
lain konsolidasian. Perubahan nilai wajar diakui pada laporan laba rugi konsolidasian. Atas
penjualan portofolio efek-efek dan obligasi pemerintah untuk nilai wajar melalui laba rugi,
perbedaan antara harga jual dengan nilai pasar wajar diakui sebagai keuntungan atau kerugian
penjualan pada tahun dimana efek-efek dan obligasi pemerintah tersebut dijual.
3) Efek-efek yang diklasifikasikan sebagai nilai wajar melalui penghasilan komprehensif lain
(FVTOCI) diukur dengan menggunakan nilai wajar. Pendapatan bunga diakui dalam laporan
laba rugi dan penghasilan komprehensif lain konsolidasian menggunakan metode suku bunga
efektif. Perubahan nilai wajar lainnya diakui langsung dalam ekuitas sampai efek-efek dan
obligasi pemerintah dijual atau mengalami penurunan nilai, dimana akumulasi keuntungan dan
kerugian yang sebelumnya diakui dalam ekuitas diakui dalam laporan laba rugi penghasilan
komprehensif lain konsolidasian.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
i. Wesel ekspor dan tagihan lainnya
Wesel ekspor dan tagihan lainnya adalah wesel ekspor yang dinegosiasikan secara diskonto dan
dijaminkan oleh bank lainnya sedangkan wesel tagih merupakan tagihan ataupun dokumen
penagihan dalam bentuk wesel/bill of exchange kepada pihak tertagih/drawee atas dasar diskonto
ataupun suatu pembiayaan tertentu. Wesel ekspor dan tagihan lainnya dicatat pada biaya perolehan
amortisasi setelah dikurangi cadangan kerugian penurunan nilai.
j. Kredit yang diberikan
Kredit yang diberikan adalah penyediaan uang atau tagihan yang dapat dipersamakan dengan itu,
berdasarkan persetujuan atau kesepakatan pinjam-meminjam dengan debitur yang mewajibkan
debitur untuk melunasi utangnya setelah jangka waktu tertentu dengan imbalan bunga.
Kredit yang diberikan pada awalnya diukur pada nilai wajar ditambah dengan biaya transaksi yang
dapat diatribusikan secara langsung dan merupakan biaya tambahan untuk memperoleh aset
keuangan tersebut dan setelah pengakuan awal diukur pada biaya perolehan diamortisasi
menggunakan metode suku bunga efektif dikurangi dengan cadangan kerugian penurunan nilai.
Kredit yang diberikan diklasifikasikan sebagai biaya perolehan diamortisasi.
Kredit dalam rangka pembiayaan bersama (kredit sindikasi) dinyatakan sebesar pokok kredit sesuai
dengan porsi risiko yang ditanggung oleh BRI dan entitas anak.
Kredit yang direstrukturisasi disajikan sebesar nilai yang lebih rendah antara nilai tercatat kredit pada
tanggal restrukturisasi atau nilai kini penerimaan kas masa depan setelah restrukturisasi. Kerugian
akibat selisih antara nilai tercatat kredit pada tanggal restrukturisasi dengan nilai tunai penerimaan
kas masa depan setelah restrukturisasi diakui dalam laporan laba rugi dan penghasilan komprehensif
lain konsolidasian. Setelah restrukturisasi, semua penerimaan kas masa depan yang ditetapkan
dalam persyaratan baru dicatat sebagai pengembalian pokok kredit yang diberikan dan pendapatan
bunga sesuai dengan syarat-syarat restrukturisasi.
Kredit yang diberikan dihapusbukukan ketika tidak terdapat prospek yang realistis mengenai
pengembalian di masa datang dan semua jaminan telah diupayakan untuk direalisasi atau sudah
diambil alih. Kredit yang tidak dapat dilunasi dihapusbukukan dengan mendebit cadangan kerugian
penurunan nilai. Pelunasan kemudian atas kredit yang telah dihapusbukukan sebelumnya,
dikreditkan ke cadangan kerugian penurunan nilai di laporan posisi keuangan konsolidasian.
Pelunasan kemudian atas kredit yang telah dihapusbukukan pada tahun-tahun sebelumnya dicatat
sebagai pendapatan operasional selain bunga.
k. Pinjaman syariah
Pinjaman yang diberikan terutama terdiri dari piutang murabahah, pembiayaan mudharabah, dan
pembiayaan musyarakah.
Murabahah adalah akad jual beli antara nasabah dengan entitas anak, dimana entitas anak
membiayai kebutuhan konsumsi, investasi dan modal kerja nasabah yang dijual dengan harga pokok
ditambah dengan keuntungan yang diketahui dan disepakati bersama. Pembayaran atas
pembiayaan ini dilakukan dengan cara mengangsur dalam jangka waktu yang ditentukan.
Piutang murabahah pada awalnya diukur pada nilai wajar ditambah dengan biaya transaksi yang
dapat diatribusikan secara langsung dan merupakan biaya tambahan untuk memperoleh aset
keuangan tersebut dan setelah pengakuan awal diukur pada biaya perolehan diamortisasi
menggunakan metode margin efektif dikurangi dengan cadangan kerugian penurunan nilai.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
k. Pinjaman syariah (lanjutan)
Mudharabah adalah akad pembiayaan kerjasama antara entitas anak sebagai pemilik dana (shahibul
maal) dengan nasabah sebagai pelaksana usaha (mudharib) selama jangka waktu tertentu.
Pembagian hasil keuntungan dari proyek atau usaha tersebut ditentukan sesuai dengan nisbah (pre-
determined ratio) yang telah disepakati bersama. Pada tanggal laporan posisi keuangan, pembiayaan
mudharabah dinyatakan sebesar saldo pembiayaan dikurangi dengan saldo cadangan kerugian
penurunan nilai yang dibentuk berdasarkan hasil review oleh manajemen terhadap kualitas
pembiayaan yang ada.
Musyarakah adalah akad kerjasama yang terjadi di antara para pemilik modal (mitra musyarakah)
untuk menggabungkan modal dan melakukan usaha secara bersama dalam suatu kemitraan dengan
nisbah pembagian hasil sesuai dengan kesepakatan, sedangkan kerugian ditanggung secara
proporsional sesuai dengan kontribusi modal. Pada tanggal laporan posisi keuangan, pembiayaan
musyarakah dinyatakan sebesar saldo pembiayaan dikurangi dengan saldo cadangan kerugian
penurunan nilai yang dibentuk berdasarkan hasil review oleh manajemen terhadap kualitas
pembiayaan yang ada.
l. Piutang pembiayaan
Piutang sewa pembiayaan
Piutang sewa pembiayaan merupakan jumlah piutang sewa pembiayaan ditambah nilai sisa yang
akan diterima pada akhir masa sewa pembiayaan dikurangi dengan pendapatan sewa pembiayaan
tangguhan, simpanan jaminan dan cadangan kerugian penurunan nilai. Selisih antara nilai piutang
usaha bruto dan nilai tunai piutang diakui sebagai pendapatan sewa pembiayaan tangguhan.
Pendapatan sewa pembiayaan yang ditangguhkan diakui sebagai pendapatan sewa pembiayaan
menggunakan metode suku bunga efektif.
Penyewa pembiayaan memiliki hak opsi untuk membeli aset yang disewa-pembiayaankan pada akhir
masa sewa pembiayaan dengan harga yang telah disetujui bersama pada saat dimulainya perjanjian
sewa pembiayaan.
Penyelesaian kontrak sebelum masa sewa pembiayaan berakhir diperlakukan sebagai pembatalan
kontrak sewa dan laba atau rugi yang timbul diakui dalam laporan laba rugi dan penghasilan
komprehensif lain tahun berjalan.
Entitas anak sebagai lessor
Dalam sewa pembiayaan, entitas anak, sebagai lessor, mengakui aset berupa piutang sewa
pembiayaan di laporan posisi keuangan sebesar jumlah yang sama dengan sewa pembiayaan neto.
Penerimaan piutang sewa diperlakukan sebagai pembayaran pokok dan penghasilan pembiayaan.
Pengakuan pendapatan sewa pembiayaan didasarkan pada suatu pola yang mencerminkan suatu
tingkat pengembalian periodik yang konstan atas investasi neto entitas anak sebagai lessor dalam
sewa pembiayaan.
Dalam sewa menyewa operasi, entitas anak mengakui aset untuk sewa operasi di laporan posisi
keuangan sesuai sifat aset tersebut. Biaya langsung awal sehubungan proses negosiasi sewa
operasi ditambahkan ke nilai tercatat dari aset sewaan dan diakui sebagai beban selama masa sewa
dengan dasar yang sama dengan pendapatan sewa. Rental kontinjen, apabila ada, diakui sebagai
pendapatan pada periode terjadinya. Pendapatan sewa operasi diakui sebagai pendapatan atas
metode garis lurus selama masa sewa.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
l. Piutang pembiayaan (lanjutan)
Entitas anak sebagai lessor (lanjutan)
Piutang sewa pembiayaan diklasifikasikan sebagai aset keuangan yang diukur pada biaya perolehan
diamortisasi.
Restrukturisasi kredit dapat dilakukan dengan cara pengalihan kredit, melanjutkan kredit,
mengangsur kembali, merubah jatuh tempo, merubah tenor dan/atau menambah down payment.
Kerugian yang timbul dari restrukturisasi kredit yang berkaitan dengan modifikasi persyaratan kredit
hanya diakui bila nilai tunai penerimaan kas masa depan yang telah ditentukan dalam persyaratan
kredit yang baru, termasuk penerimaan yang diperuntukkan sebagai bunga maupun pokok, adalah
lebih kecil dari nilai kredit yang diberikan yang tercatat sebelum restrukturisasi di laporan keuangan.
Piutang pembiayaan konsumen
Piutang pembiayaan konsumen neto merupakan total piutang setelah dikurangi pendapatan
pembiayaan konsumen yang belum diakui dan cadangan kerugian penurunan nilai.
Piutang pembiayaan konsumen diakui pada awalnya dengan nilai wajar ditambah biaya-biaya
transaksi dan dikurangi yield enhancing income yang dapat diatribusikan secara langsung dan
selanjutnya diukur dengan biaya perolehan diamortisasi menggunakan metode tingkat bunga efektif.
Piutang pembiayaan konsumen diklasifikasikan sebagai aset keuangan yang diukur pada biaya
perolehan diamortisasi. Piutang pembiayaan konsumen diklasifikasikan sebagai pinjaman yang
diberikan dan piutang.
Pendapatan pembiayaan konsumen yang belum diakui merupakan selisih antara jumlah keseluruhan
pembayaran angsuran yang akan diterima dari konsumen dan jumlah pokok pembiayaan, yang diakui
sebagai pendapatan selama jangka waktu kontrak berdasarkan tingkat suku bunga efektif dari
piutang pembiayaan konsumen.
Penyelesaian kontrak sebelum masa pembiayaan konsumen berakhir diperlakukan sebagai
pembatalan kontrak pembiayaan konsumen dan keuntungan atau kerugian yang timbul diakui dalam
laporan laba rugi dan penghasilan komprehensif lain tahun berjalan pada tanggal terjadinya transaksi.
Restrukturisasi kredit dapat dilakukan dengan cara pengalihan kredit, melanjutkan kredit,
mengangsur kembali, merubah jatuh tempo, merubah tenor dan/atau menambah down payment.
Kerugian yang timbul dari restrukturisasi kredit yang berkaitan dengan modifikasi persyaratan kredit
hanya diakui bila nilai tunai penerimaan kas masa depan yang telah ditentukan dalam persyaratan
kredit yang baru, termasuk penerimaan yang diperuntukkan sebagai bunga maupun pokok, adalah
lebih kecil dari nilai kredit yang diberikan yang tercatat sebelum restrukturisasi di laporan keuangan.
Tagihan anjak piutang
Anjak piutang dicatat menggunakan PSAK terkait dan diakui sebagai tagihan anjak piutang sebesar
nilai piutang yang diperoleh dan dinyatakan sebesar nilai neto yang dapat direalisasi, setelah
dikurangi pendapatan anjak piutang ditangguhkan. Selisih antara tagihan anjak piutang dengan
jumlah pembayaran ke konsumen diakui sebagai pendapatan anjak piutang ditangguhkan, yang akan
diakui sebagai pendapatan anjak piutang berdasarkan proporsi waktu selama periode kontrak
menggunakan tingkat suku bunga efektif.
Anjak piutang diklasifikasikan sebagai aset keuangan yang diukur pada biaya perolehan diamortisasi.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
m. Tagihan dan liabilitas akseptasi
Tagihan dan liabilitas akseptasi merupakan transaksi Letter of Credit (L/C) dan Surat Kredit
Berdokumen Dalam Negeri (SKBDN) yang diaksep oleh bank pengaksep (accepting bank).
Tagihan dan liabilitas akseptasi dinyatakan sebesar biaya perolehan diamortisasi. Tagihan akseptasi
disajikan setelah dikurangi cadangan kerugian penurunan nilai.
Tagihan akseptasi diklasifikasikan sebagai biaya perolehan diamortisasi sedangkan liabilitas
akseptasi diklasifikasikan sebagai liabilitas keuangan yang diukur dengan biaya perolehan
diamortisasi.
n. Investasi pada entitas asosiasi
Investasi BRI pada entitas asosiasi diukur dengan menggunakan metode ekuitas. Entitas asosiasi
adalah suatu entitas dimana BRI mempunyai pengaruh signifikan atau kepemilikan saham lebih dari
20% hak suara. Pengakuan awal investasi pada entitas asosiasi diakui sebesar biaya perolehan, dan
jumlah tercatat tersebut ditambah atau dikurangkan untuk mengakui bagian BRI atas laba rugi entitas
asosiasi setelah tanggal perolehan. Bagian BRI atas laba rugi entitas asosiasi diakui dalam laba rugi
BRI. Penerimaan distribusi dari entitas asosiasi mengurangi nilai tercatat investasi.
Laporan laba rugi dan penghasilan komprehensif lain konsolidasian mencerminkan bagian atas hasil
operasi entitas asosiasi. Bila terdapat perubahan yang diakui langsung pada ekuitas entitas asosiasi,
BRI mengakui bagiannya atas perubahan tersebut dan mengungkapkan hal ini, jika berlaku, dalam
laporan perubahan ekuitas. Keuntungan atau kerugian yang belum direalisasi sebagai hasil
transaksi-transaksi antara BRI dan entitas asosiasi dieliminasi pada jumlah sesuai dengan
kepentingan BRI dalam entitas asosiasi.
Setelah menerapkan metode ekuitas, BRI menentukan apakah diperlukan untuk mengakui tambahan
rugi penurunan nilai atas investasi BRI dalam entitas asosiasi. BRI menentukan pada setiap tanggal
pelaporan apakah terdapat bukti yang objektif yang mengindikasikan bahwa investasi dalam entitas
asosiasi mengalami penurunan nilai. Dalam hal ini, BRI menghitung jumlah penurunan berdasarkan
selisih jumlah terpulihkan atas investasi dalam entitas asosiasi dan nilai tercatatnya dan mengakuinya
dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
Investasi BRI pada entitas asosiasi yang tidak memiliki pengaruh yang signifikan atau kepemilikan di
bawah 20% dicatat pada nilai wajar sesuai dengan PSAK No. 71.
o. Aset tetap
Aset tetap awalnya diakui sebesar biaya perolehan, yang terdiri atas harga perolehan dan biaya-
biaya tambahan yang dapat diatribusikan secara langsung untuk membawa aset ke lokasi dan
kondisi yang diperlukan supaya aset siap digunakan sesuai dengan maksud manajemen. Setelah
pengakuan awal, aset tetap kecuali tanah, dinyatakan pada biaya perolehan dikurangi akumulasi
penyusutan dan akumulasi rugi penurunan nilai.
Aset tetap yang diperoleh dalam pertukaran aset non-moneter atau kombinasi aset moneter dan non-
moneter diukur pada nilai wajar, kecuali:
(i) Transaksi pertukaran tidak memiliki substansi komersial; atau
(ii) Nilai wajar dari aset yang diterima dan diserahkan tidak dapat diukur secara andal.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
o. Aset tetap (lanjutan)
Penyusutan aset dimulai pada saat aset tersebut siap untuk digunakan sesuai maksud
penggunaannya dan dihitung dengan menggunakan metode garis lurus berdasarkan estimasi umur
manfaat ekonomis sebagai berikut:
Tahun
Bangunan 15
Kendaraan bermotor 5
Kapal 15
Komputer dan mesin 3-8
Perlengkapan kantor 3-8
E-Channel 3-5
Satelit 15
Main system 5
Non main system 3
Penilaian aset tetap dilakukan atas penurunan dan kemungkinan penurunan nilai wajar aset jika
terjadi peristiwa atau perubahan keadaan yang mengindikasikan bahwa nilai tercatat mungkin tidak
dapat seluruhnya terealisasi.
Jumlah tercatat komponen dari suatu aset tetap dihentikan pengakuannya pada saat dilepaskan atau
saat sudah tidak ada lagi manfaat ekonomi masa depan yang diekspektasikan dari penggunaan
maupun pelepasannya. Laba atau rugi yang timbul dari penghentian pengakuan tersebut dimasukkan
ke dalam laba rugi untuk tahun dimana penghentian pengakuan tersebut dilakukan.
Nilai residu, umur manfaat dan metode penyusutan dievaluasi setiap akhir tahun dan disesuaikan
secara prospektif jika diperlukan.
Tanah awalnya dinyatakan sebesar biaya perolehan dan tidak disusutkan. Setelah pengakuan awal,
tanah diukur pada nilai wajar pada tanggal revaluasi dikurangi akumulasi rugi penurunan nilai setelah
tanggal revaluasi. Penilaian terhadap tanah dilakukan oleh penilai yang memiliki kualifikasi
profesional dan dilakukan secara berkala untuk memastikan bahwa jumlah tercatat tanah tidak
berbeda secara material dengan jumlah yang ditentukan dengan menggunakan nilai wajarnya pada
akhir periode pelaporan (Catatan 16).
Jika nilai wajar dari aset yang direvaluasi mengalami perubahan yang signifikan dan fluktuatif, maka
perlu dilakukan revaluasi secara tahunan, sedangkan jika nilai wajar dari aset yang direvaluasi tidak
mengalami perubahan yang signifikan dan fluktuatif maka perlu dilakukan revaluasi setiap 3 (tiga)
tahun sekali.
Kenaikan nilai tercatat yang timbul dari revaluasi dicatat sebagai “surplus revaluasi aset tetap”, dan
disajikan dalam penghasilan komprehensif lain. Namun, kenaikan tersebut diakui dalam laba rugi
hingga sebesar jumlah penurunan nilai aset yang sama akibat revaluasi yang pernah dilakukan
sebelumnya dalam laba rugi. Penurunan nilai tercatat yang timbul dari revaluasi diakui dalam laba
rugi.
Beban pemeliharaan dan perbaikan dibebankan pada laba rugi pada saat terjadinya. Beban
pemugaran dan penambahan dalam jumlah besar dikapitalisasi pada jumlah tercatat aset tetap
terkait, bila besar kemungkinan bagi BRI dan entitas anak manfaat ekonomi masa depan menjadi
lebih besar dari standar kinerja awal yang ditetapkan sebelumnya dan disusutkan sepanjang sisa
masa manfaat aset tetap terkait.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
o. Aset tetap (lanjutan)
Aset tetap dalam penyelesaian dicatat sebesar biaya perolehan, yang mencakup kapitalisasi beban
pinjaman dan biaya-biaya lainnya yang terjadi sehubungan dengan pendanaan aset tetap dalam
penyelesaian tersebut. Akumulasi biaya perolehan akan direklasifikasi ke akun “aset tetap” yang
bersangkutan pada saat aset tetap tersebut telah selesai dikerjakan dan siap untuk digunakan. Aset
tetap dalam penyelesaian tidak disusutkan karena belum tersedia untuk digunakan.
Biaya pengurusan legal hak atas tanah dalam bentuk Hak Guna Usaha (“HGU”), Hak Guna
Bangunan (“HGB”) dan Hak Pakai (“HP”) ketika tanah diperoleh pertama kali diakui sebagai bagian
dari biaya perolehan tanah pada akun “aset tetap”. Biaya pengurusan perpanjangan atau pembaruan
legal hak atas tanah diakui sebagai aset tidak berwujud dan diamortisasi sepanjang umur hak hukum
atau umur ekonomi tanah, mana yang lebih pendek.
Sewa
Suatu sewa diklasifikasikan sebagai sewa pembiayaan jika sewa tersebut mengalihkan secara
substansial seluruh risiko dan manfaat yang terkait dengan kepemilikan aset. Suatu sewa
diklasifikasikan sebagai sewa operasi jika sewa tidak mengalihkan secara substansial seluruh risiko
dan manfaat yang terkait dengan kepemilikan aset.
BRI dan entitas anak menerapkan PSAK No. 73 tentang Sewa untuk seluruh sewa dengan mengakui
aset hak guna dan liabilitas terkait. BRI menerapkan sewa yang termasuk PSAK No. 73 atas kelas
aset tanah bangunan (landed) dan kendaraan roda empat dengan aset pendasar bernilai di atas
Rp75.000.000 (nilai penuh) dan mempunyai jangka waktu sewa lebih dari 12 bulan.
Pada tanggal insepsi suatu kontrak, BRI dan entitas anak menilai apakah suatu kontrak merupakan,
atau mengandung, sewa. Suatu kontrak merupakan, atau mengandung, sewa jika kontrak tersebut
memberikan hak untuk mengendalikan penggunaan suatu aset selama suatu jangka waktu tertentu
untuk dipertukarkan dengan imbalan. Untuk menilai apakah suatu kontrak memberikan hak untuk
mengendalikan suatu aset identifikasian, BRI dan entitas anak menilai apakah:
Kontrak melibatkan penggunaan suatu aset identifikasian;
BRI dan entitas anak memiliki hak untuk memperoleh secara substansial seluruh manfaat ekonomi
dari penggunaan aset selama periode penggunaan; dan
BRI dan entitas anak memiliki hak untuk mengendalikan aset identifikasian dalam bentuk:
a. BRI dan entitas anak memiliki hak untuk mengoperasikan aset.
b. BRI dan entitas anak mempunyai hak untuk menetapkan tujuan apa aset akan digunakan.
Pada tanggal insepsi atau pada saat penilaian kembali suatu kontrak yang mengandung suatu
komponen sewa, BRI dan entitas anak mengalokasikan imbalan dalam kontrak ke masing-masing
komponen sewa berdasarkan harga tersendiri relatif dari komponen sewa. Pembayaran sewa yang
termasuk dalam pengukuran liabilitas sewa meliputi:
a. Pembayaran lunas di muka;
b. Pembayaran angsuran tetap; dan
c. Pembayaran angsuran sewa berubah yang bergantung pada fluktuasi pembayaran sewa yang
ditetapkan oleh counterpart.
BRI dan entitas anak mengakui aset hak guna dan liabilitas sewa pada tanggal dimulainya sewa.
Aset hak guna awalnya diukur pada biaya perolehan, yang terdiri dari jumlah pengukuran awal dari
liabilitas sewa disesuaikan dengan pembayaran sewa yang dilakukan pada atau sebelum tanggal
permulaan, ditambah dengan biaya langsung awal yang dikeluarkan.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
o. Aset tetap (lanjutan)
Sewa (lanjutan)
Setelah tanggal permulaan, aset hak guna diukur dengan model biaya. Aset hak guna diukur sebesar
harga perolehan dikurangi akumulasi depresiasi dan akumulasi penurunan nilai serta disesuaikan
dengan pengukuran kembali liabilitas sewa. Liabilitas sewa diukur pada biaya perolehan diamortisasi
menggunakan metode suku bunga efektif.
Sewa jangka pendek dengan durasi kurang dari 12 bulan dan sewa aset bernilai rendah, serta
elemen-elemen sewa tersebut, sebagian atau seluruhnya tidak menerapkan prinsip-prinsip
pengakuan yang ditentukan oleh PSAK No. 73 akan diperlakukan sama dengan sewa operasi pada
PSAK No. 30. BRI dan entitas anak akan mengakui pembayaran sewa tersebut dengan dasar garis
lurus selama masa sewa dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
Beban ini ditunjukkan pada beban umum dan administrasi dalam laporan laba rugi.
p. Penurunan nilai aset non-keuangan
Pada setiap akhir periode pelaporan, BRI dan entitas anak menilai apakah terdapat indikasi suatu
aset mengalami penurunan nilai. Jika terdapat indikasi tersebut atau pada saat pengujian pada
tanggal laporan diperlukan penurunan atas nilai aset tertentu (yaitu aset tidak berwujud dengan umur
manfaat tidak terbatas, aset tidak berwujud yang belum dapat digunakan, atau goodwill yang
diperoleh dalam suatu kombinasi bisnis), maka BRI dan entitas anak akan membuat estimasi atas
jumlah terpulihkan aset tersebut.
Jumlah terpulihkan yang ditentukan untuk aset individual adalah jumlah yang lebih tinggi antara nilai
wajar aset atau Unit Penghasil Kas (UPK) dikurangi biaya pelepasan dengan nilai pakainya, kecuali
aset tersebut tidak menghasilkan arus kas masuk yang sebagian besar independen dari aset atau
kelompok aset lain. Jika nilai tercatat aset lebih besar daripada nilai terpulihkannya, maka aset
tersebut dianggap mengalami penurunan nilai dan nilai tercatat aset diturunkan menjadi sebesar nilai
terpulihkannya. Rugi penurunan nilai dari operasi yang berkelanjutan diakui pada laporan laba rugi
dan penghasilan komprehensif lain konsolidasian sebagai “rugi penurunan nilai”. Dalam menghitung
nilai pakai, estimasi arus kas masa depan neto didiskontokan ke nilai kini dengan menggunakan
tingkat diskonto sebelum pajak yang menggambarkan penilaian pasar kini atas nilai waktu uang dan
risiko spesifik aset.
Dalam menentukan nilai wajar dikurangi biaya pelepasan, mengacu pada PSAK No. 68: ”Pengukuran
Nilai Wajar” (Catatan 2c).
Kerugian penurunan nilai dari operasi yang berkelanjutan, jika ada, diakui pada laporan laba rugi dan
penghasilan komprehensif lain konsolidasian sesuai dengan kategori biaya yang konsisten dengan
fungsi aset yang diturunkan nilainya.
q. Agunan yang diambil alih
Agunan yang diambil alih sehubungan dengan penyelesaian kredit (disajikan dalam akun “aset lain-
lain”) diakui sebesar nilai neto yang dapat direalisasi atau sebesar nilai tercatat dari kredit, mana
yang lebih rendah. Nilai neto yang dapat direalisasi adalah nilai wajar agunan setelah dikurangi
estimasi biaya pelepasan. Kelebihan saldo kredit yang diberikan, yang belum dilunasi oleh peminjam
di atas nilai dari agunan yang diambil alih, dibebankan sebagai penyisihan penghapusan kredit yang
diberikan pada tahun berjalan. Selisih antara nilai agunan yang diambil alih dengan hasil
penjualannya diakui sebagai keuntungan atau kerugian pada saat penjualan agunan.
BRI dan entitas anak mengevaluasi nilai agunan yang diambil alih secara berkala. Penyisihan
kerugian agunan yang diambil alih dibentuk berdasarkan penurunan nilai agunan yang diambil alih.
Beban perbaikan (reconditioning cost) yang timbul setelah pengambilalihan agunan dikapitalisasi
dalam akun agunan yang diambil alih tersebut.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
r. Biaya dibayar di muka
Biaya dibayar di muka diamortisasi selama masa manfaat dengan menggunakan metode garis lurus
(straight-line method).
s. Liabilitas segera
Liabilitas segera merupakan liabilitas BRI dan entitas anak kepada pihak lain yang sifatnya wajib
segera dibayarkan sesuai dengan perintah pemberi amanat perjanjian yang ditetapkan sebelumnya.
Liabilitas segera diklasifikasikan sebagai liabilitas keuangan dan dihitung berdasarkan biaya
perolehan diamortisasi.
t. Simpanan nasabah dan bank lain serta lembaga keuangan lainnya
Giro merupakan simpanan nasabah yang penarikannya dapat dilakukan setiap saat menggunakan
cek, atau dengan cara pemindahbukuan dengan bilyet giro atau sarana perintah pembayaran lainnya.
Giro dinyatakan sebesar nilai liabilitas kepada pemegang giro.
Tabungan merupakan simpanan nasabah yang penarikannya hanya dapat dilakukan menurut syarat
tertentu yang disepakati. Tabungan dinyatakan sebesar nilai liabilitas kepada pemilik tabungan.
Deposito berjangka merupakan simpanan nasabah yang penarikannya hanya dapat dilakukan pada
waktu tertentu sesuai perjanjian antara penyimpan dengan BRI dan Bank Raya. Deposito berjangka
dinyatakan sebesar nilai nominal yang tercantum dalam bilyet deposito atau yang diperjanjikan.
Simpanan dari bank lain dan lembaga keuangan lainnya terdiri dari liabilitas terhadap bank lain, baik
lokal maupun luar negeri, dalam bentuk giro, tabungan, deposito berjangka, deposit on call, dan inter-
bank call money dengan promes yang berjangka waktu sampai dengan 90 (sembilan puluh) hari serta
dinyatakan sesuai dengan jumlah liabilitas terhadap bank dan lembaga keuangan lainnya tersebut.
Simpanan nasabah dan bank lain serta lembaga keuangan lainnya diklasifikasikan sebagai liabilitas
keuangan yang diukur dengan biaya perolehan diamortisasi menggunakan suku bunga efektif. Biaya
tambahan yang dapat diatribusikan secara langsung dengan perolehan simpanan nasabah
dikurangkan dari jumlah simpanan yang diterima.
u. Efek-efek yang dibeli dengan janji dijual kembali dan efek-efek yang dijual dengan janji dibeli
kembali
Efek-efek yang dibeli dengan janji dijual kembali
Efek-efek yang dibeli dengan janji untuk dijual kembali disajikan sebagai aset keuangan dalam
laporan posisi keuangan konsolidasian sebesar jumlah penjualan kembali dikurangi dengan bunga
yang belum diamortisasi dan cadangan kerugian penurunan nilai. Selisih antara harga beli dan harga
jual kembali diperlakukan sebagai pendapatan bunga yang ditangguhkan (belum diamortisasi) dan
diakui sebagai pendapatan selama periode sejak efek-efek tersebut dibeli hingga dijual kembali
dengan menggunakan suku bunga efektif.
Efek-efek yang dibeli dengan janji untuk dijual kembali diklasifikasikan sebagai biaya perolehan
diamortisasi.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
u. Efek-efek yang dibeli dengan janji dijual kembali dan efek-efek yang dijual dengan janji dibeli
kembali (lanjutan)
Efek-efek yang dijual dengan janji dibeli kembali
Efek-efek yang dijual dengan janji untuk dibeli kembali disajikan sebagai liabilitas keuangan dalam
laporan posisi keuangan konsolidasian sebesar jumlah pembelian kembali, dikurangi dengan bunga
dibayar di muka yang belum diamortisasi. Selisih antara harga jual dan harga beli kembali
diperlakukan sebagai biaya dibayar di muka dan diakui sebagai beban selama jangka waktu sejak
efek tersebut dijual hingga dibeli kembali menggunakan suku bunga efektif.
Efek-efek yang dijual dengan janji untuk dibeli kembali diklasifikasikan sebagai liabilitas keuangan
yang diukur dengan biaya perolehan diamortisasi.
v. Surat berharga yang diterbitkan
Surat berharga yang diterbitkan oleh BRI, BRI Multifinance, Pegadaian dan PNM adalah Obligasi,
Medium Term Notes (MTN), Long Term Notes (LTN) dan Sukuk Mudharabah. Surat berharga yang
diterbitkan pada awalnya diakui sebesar nilai wajar dan selanjutnya diukur sebesar biaya perolehan
diamortisasi dengan menggunakan metode suku bunga efektif (EIR). Biaya perolehan diamortisasi
dihitung dengan memperhitungkan adanya diskonto atau premi terkait dengan pengakuan awal dan
biaya transaksi yang tidak terpisah dari suku bunga efektif.
w. Pinjaman yang diterima
Pinjaman yang diterima merupakan dana yang diterima dari bank lain, Bank Indonesia atau pihak
lain dengan liabilitas pembayaran kembali sesuai dengan persyaratan perjanjian pinjaman.
Pinjaman yang diterima diakui sebesar nilai wajar pada awalnya dan selanjutnya diukur sebesar
biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif (EIR). Biaya
perolehan diamortisasi dihitung dengan memperhitungkan adanya diskonto atau premi terkait
dengan pengakuan awal dan biaya transaksi yang tidak terpisah dari suku bunga efektif.
x. Pinjaman dan surat berharga subordinasi
Pinjaman dan surat berharga subordinasi diakui sebesar nilai wajar pada awalnya dan selanjutnya
diukur sebesar biaya perolehan diamortisasi dengan menggunakan metode suku bunga efektif (EIR).
Biaya perolehan diamortisasi dihitung dengan memperhitungkan adanya diskonto atau premi terkait
dengan pengakuan awal dan biaya transaksi yang tidak terpisah dari suku bunga efektif.
y. Provisi
Provisi diakui jika BRI dan entitas anak memiliki kewajiban kini (baik bersifat hukum maupun bersifat
konstruktif) yang akibat peristiwa masa lalu, besar kemungkinannya penyelesaian kewajiban tersebut
mengakibatkan arus keluar sumber daya yang mengandung manfaat ekonomi dan estimasi yang
andal mengenai jumlah kewajiban tersebut dapat dibuat.
Provisi ditelaah pada setiap tanggal pelaporan dan disesuaikan untuk mencerminkan estimasi terbaik
yang paling terkini. Jika arus keluar sumber daya untuk menyelesaikan kewajiban kemungkinan
besar tidak terjadi, maka provisi dibalik.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
z. Pendapatan dan beban bunga
Pendapatan dan beban bunga untuk semua instrumen keuangan yang interest bearing diakui pada
laporan laba rugi dan penghasilan komprehensif lain konsolidasian dengan menggunakan metode
suku bunga efektif. Suku bunga efektif adalah suku bunga yang secara tepat mendiskontokan
estimasi pembayaran atau penerimaan kas di masa datang selama perkiraan umur dari aset
keuangan atau liabilitas keuangan (atau, jika lebih tepat, digunakan periode yang lebih singkat) untuk
memperoleh nilai tercatat neto dari aset keuangan atau liabilitas keuangan.
Pada saat menghitung suku bunga efektif, BRI dan entitas anak mengestimasi arus kas di masa
datang dengan mempertimbangkan seluruh persyaratan kontraktual dalam instrumen keuangan
tersebut, tetapi tidak mempertimbangkan kerugian kredit di masa mendatang. Perhitungan ini
mencakup seluruh komisi, provisi dan bentuk lain yang diterima oleh para pihak dalam kontrak yang
merupakan bagian tak terpisahkan dari suku bunga efektif, biaya transaksi, dan seluruh premi atau
diskon lainnya.
Jika aset keuangan atau kelompok aset keuangan serupa telah diturunkan nilainya sebagai akibat
kerugian penurunan nilai, maka pendapatan bunga yang diperoleh setelahnya diakui berdasarkan
suku bunga yang digunakan untuk mendiskonto arus kas masa datang dalam menghitung kerugian
penurunan nilai.
aa. Pendapatan provisi dan komisi
Pendapatan provisi dan komisi yang berkaitan langsung dengan kegiatan pemberian kredit, atau
pendapatan provisi dan komisi yang berhubungan dengan jangka waktu tertentu, diamortisasi
sesuai dengan jangka waktu kontrak menggunakan suku bunga efektif dan diklasifikasikan sebagai
bagian dari pendapatan bunga pada laporan laba rugi dan penghasilan komprehensif lain
konsolidasian.
Pendapatan provisi dan komisi yang tidak berkaitan dengan kegiatan pemberian kredit atau suatu
jangka waktu dan/atau terkait dengan pemberian suatu jasa, diakui sebagai pendapatan pada saat
terjadinya transaksi dan dicatat pada akun pendapatan operasional lainnya.
ab. Pendapatan dan beban syariah
Pendapatan syariah terdiri dari pendapatan dari transaksi piutang murabahah, dan pendapatan bagi
hasil dari pembiayaan mudharabah dan musyarakah.
Pendapatan atas piutang murabahah menggunakan metode margin efektif. Margin efektif adalah
margin yang secara tepat mendiskontokan estimasi pembayaran atau penerimaan kas di masa
datang selama perkiraan umur dari piutang murabahah. Pada saat menghitung margin efektif, entitas
anak mengestimasi arus kas di masa datang dengan mempertimbangkan seluruh persyaratan
kontraktual dalam instrumen keuangan tersebut, tetapi tidak mempertimbangkan kerugian piutang di
masa mendatang. Perhitungan ini mencakup seluruh komisi, provisi dan bentuk lain yang diterima
oleh para pihak dalam kontrak yang merupakan bagian tidak terpisahkan dari margin efektif, biaya
transaksi, dan seluruh premi atau diskon lainnya.
Pendapatan bagi hasil pembiayaan mudharabah dan musyarakah diakui pada saat diterima atau
dalam periode terjadinya hak bagi hasil sesuai porsi bagi hasil (nisbah) yang disepakati.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
ac. Pendapatan premi dan beban klaim
Premi kontrak asuransi jangka pendek diakui sebagai pendapatan dalam periode kontrak sesuai
dengan proporsi jumlah proteksi asuransi yang diberikan. Premi kontrak asuransi bukan jangka
pendek diakui sebagai pendapatan pada saat jatuh tempo dari pemegang polis. Premi yang diterima
sebelum diterbitkannya polis asuransi atau tanggal premi jatuh tempo dicatat sebagai titipan premi.
Premi terkait kontrak investasi dan jumlah komponen risiko keuangan kontrak asuransi dicatat
sebagai deposit melalui laporan posisi keuangan konsolidasian sebagai penyesuaian terhadap akun
liabilitas kontrak investasi.
Premi reasuransi bruto diakui sebagai beban pada saat dibayarkan atau pada tanggal di mana polis
tersebut efektif.
Klaim dan manfaat asuransi merupakan klaim-klaim yang telah disetujui (approved claim). Klaim dan
manfaat tersebut diakui sebagai beban pada saat timbulnya liabilitas untuk memenuhi klaim. Bagian
klaim yang diperoleh dari reasuradur diakui dan dicatat sebagai klaim reasuransi pada periode yang
sama dengan pengakuan beban klaim.
Klaim dan manfaat asuransi terkait kontrak investasi dan jumlah komponen risiko keuangan kontrak
asuransi dicatat sebagai penarikan (withdrawal) melalui laporan posisi keuangan konsolidasian
sebagai penyesuaian terhadap akun liabilitas kontrak investasi.
ad. Liabilitas kontrak asuransi dan reasuransi
Liabilitas kontrak asuransi
a. Liabilitas manfaat polis masa depan
Liabilitas manfaat polis masa depan merupakan nilai kini estimasi pembayaran seluruh manfaat
yang diperjanjikan termasuk seluruh opsi yang disediakan, nilai kini estimasi seluruh biaya yang
dikeluarkan dan juga mempertimbangkan penerimaan premi di masa depan. Liabilitas manfaat
polis masa depan merupakan liabilitas atas kontrak asuransi bukan jangka pendek.
Kenaikan liabilitas manfaat polis masa depan diakui sebagai beban pada laba rugi tahun berjalan
sedangkan penurunan liabilitas manfaat polis masa depan diakui sebagai pendapatan pada laba
rugi tahun berjalan. Liabilitas tersebut dihentikan pengakuannya pada saat kontrak berakhir,
dikeluarkan atau dibatalkan.
b. Estimasi liabilitas klaim
Estimasi liabilitas klaim merupakan klaim dalam proses penyelesaian yang ditentukan
berdasarkan estimasi kerugian dari klaim yang masih dalam proses penyelesaian pada tanggal
laporan posisi keuangan konsolidasian, termasuk klaim yang telah terjadi namun belum
dilaporkan (Incurred But Not Reported (IBNR)).
Perubahan dalam estimasi liabilitas klaim diakui dalam laba rugi tahun berjalan. Liabilitas tersebut
dihentikan pengakuannya pada saat kontrak berakhir, dikeluarkan atau dibatalkan.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
ad. Liabilitas kontrak asuransi dan reasuransi (lanjutan)
Liabilitas kontrak asuransi (lanjutan)
c. Premi yang belum merupakan pendapatan
Premi yang belum merupakan pendapatan merupakan bagian premi yang telah dilunasi, namun
belum merupakan pendapatan karena masa pertanggungan asuransi masih berjalan pada akhir
tahun. Premi yang belum merupakan pendapatan merupakan liabilitas atas kontrak asuransi
jangka pendek.
Premi yang belum merupakan pendapatan dihitung secara individual dari tiap pertanggungan
yang besarnya ditetapkan secara proporsional terhadap jumlah proteksi yang diberikan selama
periode pertanggungan atau periode risiko, konsisten dengan pengakuan pendapatan premi
asuransi jangka pendek.
Kenaikan premi yang belum merupakan pendapatan diakui sebagai beban pada laba rugi tahun
berjalan sedangkan penurunan premi yang belum merupakan pendapatan diakui sebagai
pendapatan pada laba rugi tahun berjalan. Liabilitas ini dihentikan pengakuannya pada saat
kontrak berakhir, dilepaskan atau dibatalkan.
Reasuransi
BRI Life dan BRI Insurance mensesikan risiko asuransi dalam bisnis normal pada setiap lini
bisnisnya.
Manfaat BRI Life dan BRI Insurance atas kontrak reasuransi yang dimiliki diakui sebagai aset
reasuransi. Aset ini terdiri dari piutang yang bergantung pada klaim yang diperkirakan dan manfaat
yang timbul dalam kontrak reasuransi terkait. Sebagaimana disyaratkan oleh PSAK No. 62, aset
reasuransi tidak saling hapus dengan liabilitas kontrak asuransi terkait.
Piutang reasuransi diestimasi secara konsisten dengan klaim yang disetujui terkait dengan kebijakan
reasuradur dan sesuai dengan kontrak reasuransi terkait.
BRI Life dan BRI Insurance mereasuransikan sebagian risiko atas ekspektasi pertanggungan yang
diperoleh kepada perusahaan asuransi lain dan perusahaan reasuransi. Jumlah premi yang dibayar
atau bagian premi atas transaksi reasuransi prospektif diakui sebagai premi reasuransi sesuai
periode kontrak reasuransi secara proporsional dengan proteksi yang diberikan. Pembayaran atau
liabilitas atas transaksi reasuransi retrospektif diakui sebagai piutang reasuransi sebesar liabilitas
yang dibukukan sehubungan dengan kontrak asuransi tersebut.
Aset reasuransi termasuk saldo yang diharapkan dibayarkan oleh perusahaan reasuransi untuk
ceded liabilitas manfaat polis masa depan, ceded estimasi liabilitas klaim, dan ceded premi yang
belum merupakan pendapatan. Jumlah manfaat yang ditanggung oleh reasuradur diperkirakan
secara konsisten sesuai dengan liabilitas yang terkait dengan polis reasuransi.
Aset reasuransi mengalami penurunan nilai jika ada bukti objektif, sebagai akibat dari suatu peristiwa
yang terjadi setelah pengakuan awal aset reasuransi, bahwa BRI Life dan BRI Insurance tidak dapat
menerima seluruh jumlah karena di bawah syarat-syarat kontrak, dan dampak pada jumlah yang
akan diterima dari reasuradur dapat diukur secara andal.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
ad. Liabilitas kontrak asuransi dan reasuransi (lanjutan)
Reasuransi (lanjutan)
Jika aset reasuransi mengalami penurunan nilai, BRI Life dan BRI Insurance mengurangi nilai tercatat
dan mengakui kerugian penurunan nilai tersebut dalam laba rugi tahun berjalan.
Aset atau liabilitas reasuransi dihentikan pengakuannya ketika hak kontraktualnya hilang atau
berakhir, atau ketika kontrak dialihkan kepada pihak lain.
ae. Imbalan kerja
Imbalan kerja jangka pendek
Imbalan kerja jangka pendek seperti upah, iuran jaminan sosial, cuti jangka pendek, bonus dan
imbalan non-moneter lainnya diakui selama periode jasa diberikan. Imbalan jangka pendek dihitung
sebesar jumlah yang tidak didiskontokan.
Program pensiun iuran pasti
Merupakan iuran kepada dana pensiun sebesar persentase tertentu gaji pekerja yang menjadi
peserta program pensiun iuran pasti BRI. Iuran dicadangkan dan diakui sebagai biaya ketika jasa
telah diberikan oleh pekerja-pekerja tersebut dan pembayaran dikurangkan dari utang iuran. Iuran
terutang dihitung berdasarkan jumlah yang tidak didiskontokan.
Program imbalan pasti dan imbalan kerja jangka panjang lainnya
Imbalan pasca kerja dan imbalan kerja jangka panjang lainnya seperti penghargaan tanda jasa, cuti
besar, program kesehatan pasca kerja BPJS dan program manfaat lain manfaat dana tambahan
dicadangkan dan diakui sebagai biaya ketika jasa telah diberikan oleh pekerja yang memenuhi
syarat. Imbalan kerja ditentukan berdasarkan peraturan BRI dan peraturan yang berlaku.
Imbalan pasca kerja dan imbalan kerja jangka panjang lainnya secara aktuaris ditentukan
berdasarkan metode Projected Unit Credit.
Pengukuran kembali atas liabilitas (aset) imbalan pasti neto, yang diakui sebagai penghasilan
komprehensif lain, terdiri atas:
(i) Keuntungan dan kerugian aktuarial.
(ii) Imbal hasil atas aset program, tidak termasuk jumlah yang dimasukkan dalam bunga neto atas
liabilitas (aset).
(iii) Setiap perubahan dampak batas aset, tidak termasuk jumlah yang dimasukkan dalam bunga
neto atas liabilitas (aset).
Pengukuran kembali liabilitas (aset) imbalan pasti neto, yang diakui sebagai penghasilan
komprehensif lain yang tidak direklasifikasi ke laba rugi pada periode berikutnya.
Untuk imbalan kerja jangka panjang lain atas biaya jasa kini, biaya bunga neto atas liabilitas (aset)
imbalan pasti neto, dan pengukuran kembali liabilitas (aset) imbalan pasti neto langsung diakui pada
laporan laba rugi dan penghasilan komprehensif lain konsolidasian periode berjalan.
Biaya jasa lalu diakui sebagai beban pada tanggal yang lebih awal antara ketika amandemen atau
kurtailmen program terjadi, dan ketika biaya restrukturisasi atau pesangon diakui, sehingga biaya
jasa lalu yang belum vested tidak lagi dapat ditangguhkan dan diakui selama periode vesting masa
depan.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
af. Opsi saham
Biaya kompensasi saham pada tanggal penerbitan dihitung berdasarkan nilai wajar dari opsi saham
tersebut dan diakui dalam akun “Beban Tenaga Kerja dan Tunjangan” berdasarkan program hak
yang diakui pada tahun berjalan (cliff-vesting scheme) dengan metode garis lurus selama masa
tunggu (vesting period). Akumulasi dari biaya kompensasi saham diakui sebagai “opsi saham” dalam
bagian ekuitas. Nilai wajar dari opsi saham tersebut dinilai dengan menggunakan model penentuan
harga opsi Black-Scholes.
ag. Laba per lembar saham
Laba per lembar saham dasar dihitung dengan membagi laba tahun berjalan yang diatribusikan
kepada Entitas Induk BRI dengan jumlah rata-rata tertimbang saham yang ditempatkan dan disetor
penuh pada tahun yang bersangkutan.
Laba per lembar saham dilusian dihitung setelah melakukan penyesuaian yang diperlukan terhadap
jumlah rata-rata tertimbang saham biasa yang beredar.
ah. Transaksi dan saldo dalam mata uang asing
BRI dan entitas anaknya menyelenggarakan catatan akuntansi dalam Rupiah. Transaksi yang
melibatkan mata uang asing dicatat pada nilai tukar pada saat terjadinya transaksi. Pada
tanggal-tanggal 31 Desember 2023 dan 2022, semua aset dan liabilitas moneter dalam mata uang
asing dijabarkan ke dalam Rupiah dengan menggunakan kurs spot Reuters pada pukul 16.00 WIB
(Waktu Indonesia bagian Barat). Keuntungan atau kerugian yang timbul dibebankan pada laporan
laba rugi dan penghasilan komprehensif lain konsolidasian.
Nilai tukar yang digunakan untuk menjabarkan mata uang asing ke dalam Rupiah adalah sebagai
berikut (nilai penuh):
31 Desember 2023 31 Desember 2022
1 Dolar Amerika Serikat 15.397,00 15.567,50
1 Pound Sterling Inggris 19.626,56 18.786,09
1 Yen Jepang 108,88 117,81
1 Euro Eropa 17.038,32 16.581,72
1 Dolar Hong Kong 1.970,73 1.996,55
1 Riyal Arab Saudi 4.106,00 4.139,00
1 Dolar Singapura 11.676,34 11.592,88
1 Ringgit Malaysia 3.355,20 3.533,66
1 Dolar Australia 10.520,77 10.557,88
1 Renminbi 2.170,06 2.238,91
1 Baht Thailand 449,75 450,71
1 Franc Swiss 18.299,27 16.827,00
1 Dolar Kanada 11.629,59 11.486,39
1 Dolar Brunei Darussalam 11.581,05 11.538,75
1 Kroner Denmark 2.285,87 2.229,65
1 Won Korea Selatan 11,88 12,35
1 Dolar Selandia Baru 9.765,55 9.851,12
1 Kina Papua Nugini 4.131,03 4.421,19
1 Dirham Uni Emirat Arab 4.192,40 4.238,88
1 Kroner Swedia 1.541,54 1.487,84
1 Kroner Norwegia 1.509,55 1.572,28
1 Rupee India 185,18 188,11
1 Peso Filipina 277,98 279,44
1 Dolar Taiwan Baru 503,50 506,13
1 Dong Vietnam 0,64 0,66
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
ai. Penjabaran laporan keuangan Kantor Cabang dan Perwakilan di luar negeri
BRI memiliki 1 (satu) Entitas Anak di Hong Kong, 5 (lima) Kantor Cabang di New York, Cayman
Islands, Singapura, Timor-Leste dan Taipei serta 1 (satu) Kantor Perwakilan di luar negeri yang
berlokasi di Hong Kong yang merupakan entitas asing yang terpisah.
Untuk tujuan penggabungan laporan keuangan konsolidasian, seluruh akun entitas anak, kantor
cabang dan perwakilan di luar negeri dijabarkan dalam Rupiah dengan kurs sebagai berikut:
a. Aset dan liabilitas serta komitmen dan kontinjensi menggunakan kurs spot Reuters pada pukul
16.00 WIB pada tanggal laporan posisi keuangan.
b. Pendapatan, beban, laba dan rugi menggunakan kurs tengah rata-rata yang berlaku pada bulan
yang bersangkutan. Saldo akhir periode merupakan penjumlahan saldo bulanan pendapatan,
beban, laba dan rugi selama tahun yang bersangkutan.
c. Modal saham dan tambahan modal disetor menggunakan kurs historis.
d. Laporan arus kas menggunakan kurs spot Reuters pada pukul 16.00 WIB pada tanggal laporan
posisi keuangan, kecuali pos-pos laba rugi yang menggunakan kurs tengah rata-rata dan pos-
pos ekuitas yang menggunakan kurs historis.
Selisih yang timbul dari proses penjabaran laporan keuangan tersebut disajikan di kelompok ekuitas
sebagai “selisih kurs karena penjabaran laporan keuangan dalam mata uang asing”.
aj. Instrumen derivatif
Instrumen keuangan derivatif dinilai dan diakui di laporan posisi keuangan konsolidasian pada nilai
wajar. Setiap kontrak derivatif dicatat sebagai aset apabila memiliki nilai wajar positif dan sebagai
liabilitas apabila memiliki nilai wajar negatif.
Tagihan dan liabilitas derivatif diklasifikasikan sebagai aset dan liabilitas keuangan yang diukur pada
nilai wajar melalui laba rugi.
Keuntungan atau kerugian yang terjadi dari perubahan nilai wajar diakui dalam laporan laba rugi dan
penghasilan komprehensif lain konsolidasian.
Nilai wajar instrumen derivatif ditentukan diskonto arus kas dan model penentu harga atau harga
yang diberikan oleh broker (quoted price) atas instrumen lainnya yang memiliki karakteristik serupa,
yang mengacu pada PSAK No. 68: ”Pengukuran Nilai Wajar” (Catatan 2c).
Derivatif melekat tidak lagi dipisahkan dari kontrak utama non-derivatif yang merupakan aset
keuangan/liabilitas keuangan, BRI dan entitas anak mengklasifikasikan aset/liabilitas keuangan
secara keseluruhan berdasarkan model bisnis dan jangka waktu kontraktualnya sebagaimana
diungkapkan dalam Catatan 2c.
ak. Perpajakan
Beban pajak tahun berjalan ditetapkan berdasarkan taksiran penghasilan kena pajak tahun berjalan.
Aset dan liabilitas pajak tangguhan diakui atas perbedaan temporer aset dan liabilitas antara
pelaporan komersial dan pajak pada setiap tanggal pelaporan.
Aset pajak tangguhan diakui untuk seluruh perbedaan temporer yang boleh dikurangkan dan saldo
rugi fiskal yang belum dikompensasikan, sepanjang perbedaan temporer dan rugi fiskal yang belum
dikompensasikan tersebut dapat dimanfaatkan untuk mengurangi laba fiskal pada masa yang akan
datang.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
ak. Perpajakan (lanjutan)
Jumlah tercatat aset pajak tangguhan ditelaah pada setiap tanggal posisi keuangan dan nilai tercatat
aset pajak tangguhan tersebut diturunkan apabila tidak lagi terdapat kemungkinan besar bahwa laba
fiskal yang memadai akan tersedia untuk mengkompensasi sebagian atau semua manfaat aset pajak
tangguhan.
Aset dan kewajiban pajak tangguhan diukur berdasarkan tarif pajak yang akan berlaku pada tahun
saat aset direalisasikan atau liabilitas diselesaikan berdasarkan peraturan perpajakan yang berlaku
atau yang telah secara substantif telah diberlakukan pada tanggal laporan posisi keuangan.
Pengaruh pajak terkait dengan penyisihan untuk dan/atau pembalikan seluruh perbedaan temporer
selama tahun berjalan, termasuk pengaruh perubahan tarif pajak, diakui sebagai “Manfaat (Beban)
Pajak Penghasilan, Tangguhan” dan termasuk dalam laba atau rugi neto tahun berjalan, kecuali
untuk transaksi-transaksi yang sebelumnya telah langsung dibebankan atau dikreditkan ke ekuitas.
Perubahan terhadap kewajiban perpajakan diakui pada saat penetapan pajak diterima atau jika BRI
dan entitas anak mengajukan keberatan, pada saat keputusan atas keberatan telah ditetapkan.
Untuk setiap entitas yang dikonsolidasi, pengaruh pajak atas perbedaan temporer dan akumulasi rugi
pajak, yang masing-masing dapat berupa aset atau liabilitas, disajikan dalam jumlah neto untuk
masing-masing entitas tersebut.
Aset dan liabilitas atas pajak tangguhan dan pajak kini dapat saling hapus apabila terdapat hak yang
berkekuatan hukum untuk melakukan saling hapus.
al. Informasi segmen
Segmen adalah bagian yang dapat dibedakan dari BRI dan entitas anak yang terlibat baik dalam
menyediakan produk tertentu (segmen operasi), maupun dalam menyediakan produk dalam
lingkungan ekonomi tertentu (segmen geografis), yang memiliki risiko dan imbalan yang berbeda
dengan segmen lainnya.
Pendapatan, beban, hasil, aset dan liabilitas segmen mencakup item-item yang dapat diatribusikan
langsung kepada suatu segmen serta hal-hal yang dapat dialokasikan dengan dasar yang sesuai
kepada segmen tersebut. Item-item segmen ditentukan sebelum saldo dan transaksi antar Kelompok
Usaha, dieliminasi sebagai bagian dari proses konsolidasi.
BRI dan entitas anak menyajikan segmen usaha berdasarkan laporan internal konsolidasian yang
disajikan kepada pengambil keputusan operasional yaitu Direksi.
BRI telah mengidentifikasi dan mengungkapkan informasi keuangan berdasarkan kegiatan bisnis
utama (segmen operasi) yang terbagi atas kelompok mikro, ritel, korporasi, lainnya dan entitas anak,
serta berdasarkan segmen geografis.
Segmen geografis meliputi penyediaan barang maupun jasa di dalam lingkungan ekonomi tertentu
yang memiliki risiko serta tingkat pengembalian yang berbeda dengan segmen operasi lainnya yang
berada dalam lingkungan ekonomi lain. Segmen geografis BRI adalah berdasarkan wilayah
Indonesia, Amerika Serikat, Hong Kong, Singapura, Timor-Leste dan Taipei.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
am. Pendapatan dan Beban Penjualan Emas
Pendapatan dari penjualan emas diakui pada saat kewajiban pelaksanaan dipenuhi entitas anak
pada waktu tertentu, yaitu pada saat pengendalian atas barang telah berpindah kepada pelanggan.
Pendapatan bisnis emas juga diakui ketika suatu produk telah diserahkan kepada pelanggan atau
memenuhi skema “penjualan ketika pengiriman ditunda”. Pengakuan pendapatan tersebut
menerapkan PSAK No. 72, “Pendapatan dari Kontrak dengan Pelanggan”. Pendapatan disajikan
neto setelah dikurangi pajak pertambahan nilai, retur, potongan harga dan diskon. Beban diakui pada
saat terjadinya berdasarkan metode akrual.
an. Saham Treasuri
Instrumen ekuitas BRI yang diperoleh kembali (saham treasuri) diakui pada harga perolehan kembali
dan dikurangi dari ekuitas. Tidak ada laba atau rugi yang diakui pada laba rugi atas perolehan,
penjualan kembali, penerbitan atau pembatalan dari instrumen ekuitas BRI. Selisih antara jumlah
tercatat dan penerimaan, bila diterbitkan kembali, diakui sebagai bagian dari tambahan modal disetor
pada ekuitas.
ao. Penggunaan pertimbangan, estimasi dan asumsi akuntansi yang signifikan
Penyusunan laporan keuangan konsolidasian BRI dan entitas anak mengharuskan manajemen untuk
membuat pertimbangan, estimasi dan asumsi yang mempengaruhi jumlah yang dilaporkan dari
pendapatan, beban, aset dan liabilitas, dan pengungkapan atas liabilitas kontinjensi pada akhir
periode pelaporan. Ketidakpastian mengenai asumsi dan estimasi tersebut dapat mengakibatkan
penyesuaian material terhadap nilai tercatat aset dan liabilitas dalam periode pelaporan berikutnya.
Pertimbangan
Pertimbangan berikut ini dibuat oleh manajemen dalam rangka penerapan kebijakan akuntansi BRI
dan entitas anak yang memiliki pengaruh paling signifikan atas jumlah yang diakui dalam laporan
keuangan konsolidasian BRI dan entitas anak sebagai berikut:
Nilai wajar atas instrumen keuangan
Semua aset dan liabilitas dimana nilai wajar diukur atau diungkapkan dalam laporan keuangan
konsolidasian dapat dikategorikan pada level hierarki nilai wajar, berdasarkan tingkatan input
terendah yang signifikan atas pengukuran nilai wajar secara keseluruhan:
Level 1 : Harga kuotasian (tanpa penyesuaian) di pasar aktif untuk aset atau liabilitas yang
identik yang dapat diakses pada tanggal pengukuran.
Level 2 : Input selain harga kuotasian yang termasuk dalam level 1 yang dapat diobservasi
untuk aset dan liabilitas, baik secara langsung atau tidak langsung.
Level 3 : Input yang tidak dapat diobservasi untuk aset dan liabilitas.
Kontinjensi
Manajemen BRI dan entitas anak sedang terlibat dalam proses hukum. Perkiraan biaya kemungkinan
bagi penyelesaian klaim telah dikembangkan melalui konsultasi dengan bantuan konsultan hukum
BRI dan entitas anak didasarkan pada analisis hasil yang potensial. Manajemen BRI dan entitas anak
tidak berkeyakinan bahwa hasil dari hal ini akan mempengaruhi hasil usaha. Besar kemungkinan,
bagaimanapun, bahwa hasil operasi di masa depan dapat secara material terpengaruh oleh
perubahan dalam estimasi atau efektivitas dari strategi yang terkait dengan hal tersebut.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
ao. Penggunaan pertimbangan, estimasi dan asumsi akuntansi yang signifikan (lanjutan)
Estimasi dan Asumsi
Asumsi utama masa depan dan sumber utama estimasi ketidakpastian lain pada tanggal pelaporan
yang memiliki risiko untuk dapat menyebabkan penyesuaian yang material terhadap nilai tercatat
aset dan liabilitas untuk tahun berikutnya seperti yang diungkapkan di bawah ini. BRI dan entitas
anak mendasarkan asumsi dan estimasi yang digunakan pada parameter yang tersedia pada saat
laporan keuangan konsolidasian disusun.
Asumsi dan situasi mengenai perkembangan masa depan dapat berubah akibat perubahan pasar
atau situasi yang timbul di luar kendali BRI dan entitas anak. Perubahan tersebut dicerminkan dalam
asumsi yang digunakan pada saat terjadinya.
Cadangan kerugian penurunan nilai dari kredit yang diberikan, pinjaman syariah serta piutang
pembiayaan
Manajemen BRI dan entitas anak menelaah portofolio kredit yang diberikan, pinjaman syariah serta
piutang pembiayaan setiap tahun, untuk menilai penurunan nilai dengan memperbarui cadangan
kerugian penurunan nilai yang dibentuk selama periode yang diperlukan berdasarkan analisis
berkelanjutan dan pemantauan terhadap rekening individual oleh petugas terkait.
Dalam menentukan apakah penurunan nilai harus dibentuk dalam laporan laba rugi dan penghasilan
komprehensif lain konsolidasian, BRI dan entitas anak membuat penilaian, apakah terdapat data
yang dapat diobservasi yang menunjukkan bahwa terdapat penurunan yang dapat diukur dalam
laporan perkiraan arus kas masa depan dari portofolio pinjaman sebelum penurunan tersebut dapat
diidentifikasi secara individual dalam portofolio tersebut.
Bukti seperti ini termasuk data yang dapat diobservasi yang menunjukkan bahwa terjadi perubahan
yang merugikan pada status pembayaran kelompok peminjam, atau kondisi ekonomi nasional atau
lokal yang berkorelasi dengan wanprestasi atas aset dalam kelompok. BRI dan entitas anak
menggunakan perkiraan dalam menentukan jumlah dan waktu dari arus kas masa depan ketika
menentukan tingkat cadangan kerugian yang diperlukan. Estimasi tersebut didasarkan pada asumsi
mengenai sejumlah faktor dan hasil aktual yang dapat berbeda, yang mengakibatkan perubahan
terhadap jumlah cadangan kerugian di masa yang akan datang.
Penurunan nilai untuk efek-efek
Manajemen BRI menentukan bahwa efek-efek memiliki kriteria penurunan nilai yang sama dengan
aset keuangan yang dicatat pada biaya perolehan diamortisasi.
Penurunan nilai aset non-keuangan
BRI dan entitas anak mengevaluasi penurunan nilai aset non-keuangan apabila terdapat kejadian
atau perubahan keadaan yang mengindikasikan bahwa nilai tercatat aset non-keuangan tidak
dapat dipulihkan kembali. Faktor-faktor penting yang dapat menyebabkan penelaahan penurunan
nilai adalah sebagai berikut:
a) Performa yang tidak tercapai secara signifikan terhadap ekspektasi historis atau proyeksi hasil
operasi di masa yang akan datang;
b) Perubahan yang signifikan dalam cara penggunaan aset atau strategi bisnis secara
keseluruhan; dan
c) Industri atau tren ekonomi yang secara signifikan bernilai negatif.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
ao. Penggunaan pertimbangan, estimasi dan asumsi akuntansi yang signifikan (lanjutan)
Estimasi dan Asumsi (lanjutan)
Penurunan nilai aset non-keuangan (lanjutan)
Manajemen BRI dan entitas anak mengakui kerugian penurunan nilai apabila nilai tercatat aset
melebihi nilai yang dapat dipulihkan. Jumlah terpulihkan adalah nilai yang lebih tinggi antara nilai
wajar dikurang biaya pelepasan dengan nilai pakai aset (atau unit penghasil kas). Jumlah terpulihkan
diestimasi untuk aset individual atau, jika tidak memungkinkan, untuk unit penghasil kas yang mana
aset tersebut merupakan bagian daripada unit tersebut.
Pengakuan aset pajak tangguhan
Aset pajak tangguhan diakui untuk seluruh saldo rugi fiskal yang belum digunakan dalam hal terdapat
kemungkinan bahwa penghasilan kena pajak akan tersedia untuk dikompensasi terhadap kerugian
yang dapat digunakan. Pertimbangan manajemen yang signifikan diperlukan untuk menentukan
jumlah aset pajak tangguhan yang dapat diakui, sesuai dengan saat dan jumlah penghasilan kena
pajak di masa mendatang seiring dengan strategi perencanaan pajak.
BRI dan entitas anak menelaah aset pajak tangguhan pada setiap tanggal laporan posisi keuangan
dan mengurangi jumlah tercatat dalam hal tidak adanya lagi kemungkinan bahwa penghasilan kena
pajak yang cukup akan tersedia untuk mengompensasi sebagian atau seluruh aset pajak tangguhan.
Nilai kini atas imbalan kerja
Biaya atas program pensiun dan imbalan pasca kerja lainnya ditentukan dengan perhitungan
aktuaris. Perhitungan aktuaris melibatkan penggunaan asumsi mengenai tingkat diskonto, tingkat
pengembalian yang diharapkan dari aset, kenaikan gaji di masa depan, tingkat kematian dan tingkat
kecacatan. Dikarenakan program tersebut memiliki sifat jangka panjang, maka perkiraan tersebut
memiliki ketidakpastian yang signifikan.
Estimasi liabilitas klaim
Estimasi liabilitas klaim merupakan liabilitas yang disisihkan untuk memenuhi liabilitas klaim yang
terjadi dan yang masih dalam proses penyelesaian atas polis-polis asuransi yang masih berlaku
(policies in force). Pertimbangan manajemen BRI diperlukan untuk menentukan jumlah estimasi
liabilitas klaim yang dapat diakui.
Liabilitas manfaat polis masa depan
BRI mencatat liabilitas kontrak asuransi jangka panjang dengan metode nilai kini estimasi
pembayaran seluruh manfaat yang diperjanjikan termasuk seluruh opsi yang disediakan ditambah
dengan nilai kini estimasi seluruh biaya yang akan dikeluarkan dan juga mempertimbangkan
penerimaan premi di masa depan. Asumsi utama yang mendasari metode tersebut adalah
pengalaman klaim masa lalu dan tingkat diskonto.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL (lanjutan)
ap. Perubahan kebijakan akuntansi dan pengungkapan
BRI dan entitas anaknya telah menerapkan standar akuntansi yang berlaku efektif sejak tanggal
1 Januari 2023, yang dianggap relevan dengan laporan keuangan konsolidasian, yaitu:
a. Amandemen PSAK No. 1, “Penyajian Laporan Keuangan tentang Pengungkapan Kebijakan
Akuntansi”. Amandemen ini diadopsi dari amandemen IAS No. 1, “Presentation of Financial
Statements: Disclosure of Accounting Policies”. Amandemen ini mengklarifikasi bahwa tidak
seluruh informasi kebijakan akuntansi terkait dengan transaksi, peristiwa atau kondisi lain yang
material adalah material terhadap laporan keuangan.
b. Amandemen PSAK No. 16, “Aset Tetap tentang Hasil Sebelum Penggunaan yang Diintensikan”.
Amandemen ini diadopsi dari amandemen IAS No. 16, “Property, Plant and Equipment: Proceeds
before Intended Use”. Amandemen ini mengklarifikasi contoh biaya yang dapat diatribusikan
secara langsung sebagai biaya perolehan aset tetap.
c. Amandemen PSAK No. 25, “Kebijakan Akuntansi, Perubahan Estimasi Akuntansi, dan
Kesalahan tentang Definisi Estimasi Akuntansi”. Amandemen ini diadopsi dari amandemen IAS
No. 8, “Accounting Policies, Changes in Accounting Estimates and Errors: Definition of
Accounting Estimates”. Amandemen ini menjelaskan definisi estimasi akuntansi dan
mengklarifikasi perubahan dalam estimasi akuntansi.
d. Amandemen PSAK No. 46, “Pajak Penghasilan tentang Pajak Tangguhan terkait Aset dan
Liabilitas yang timbul dari Transaksi Tunggal”. Amandemen ini diadopsi dari amandemen IAS
No. 12, “Income Taxes: Deferred Tax related to Assets and Liabilities arising from a Single
Transaction”. Amandemen ini menjelaskan deskripsi dan pengecualian pengakuan awal untuk
aset dan liabilitas pajak tangguhan.
e. Amandemen PSAK No. 46, “Pajak Penghasilan tentang Reformasi Pajak Internasional -
Ketentuan Model Pilar Dua”. Amandemen ini diadopsi dari amandemen IAS No. 12, “Income
Taxes: International Tax Reform - Pillar Two Model Rules”. Amandemen ini mengatur
pengecualian sementara atas perlakuan akuntansi pajak tangguhan terkait dengan penerapan
ketentuan model perpajakan Pilar Dua beserta pengungkapannya.
Penerapan PSAK di atas tidak berdampak material terhadap pelaporan keuangan dan
pengungkapan dalam laporan keuangan konsolidasian.
aq. Tanggung jawab sosial dan lingkungan
Berdasarkan PER-05/MBU/04/2021, istilah PKBL (Program Kemitraan dan Bina Lingkungan) tidak
digunakan lagi dan diganti menjadi TJSL (Tanggung Jawab Sosial & Lingkungan). Alokasi dana tidak
dialokasikan dari saldo laba berdasarkan hasil keputusan Rapat Umum Pemegang Saham (RUPS)
akan tetapi diakui dan dibebankan ke laporan laba rugi dan penghasilan komprehensif lain
konsolidasian tahun berjalan.
70
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
3. KAS
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Rupiah 29.764.399 25.980.803
Mata uang asing
Dolar Amerika Serikat 79.872.638 1.229.799 41.494.434 645.965
Riyal Arab Saudi 45.839.472 188.217 15.344.795 63.512
Dolar Singapura 15.547.692 181.540 17.835.516 206.765
Dolar Australia 6.439.502 67.749 13.146.160 138.796
Euro Eropa 3.620.283 61.684 10.089.844 167.307
Ringgit Malaysia 12.365.562 41.489 31.255.724 110.447
Pound Sterling Inggris 603.196 11.839 1.360.951 25.567
Dirham Uni Emirat Arab 2.817.265 11.811 5.329.735 22.592
Franc Swiss 581.040 10.633 238.930 4.020
Yen Jepang 83.669.794 9.110 42.609.961 5.020
Renminbi 2.797.142 6.070 1.795.579 4.020
Dolar Brunei Darussalam 455.095 5.270 810.707 9.355
Dolar Hong kong 2.630.075 5.183 4.555.056 9.094
Dolar Kanada 273.691 3.183 351.860 4.042
Dolar Selandia Baru 207.298 2.024 575.438 5.669
Peso Filipina 4.522.830 1.257 6.075.560 1.698
Dolar Taiwan Baru 1.725.199 869 575.978 292
Baht Thailand 1.864.080 838 3.277.430 1.477
Won Korea Selatan 27.524.387 327 19.834.591 245
Dong Vietnam 415.104.461 266 899.812.000 593
Rupee India 729.257 135 600.712 113
Kina Papua Nugini 22.277 92 19.540 86
1.839.385 1.426.675
Total 31.603.784 27.407.478
Saldo kas sudah termasuk uang pada mesin ATM (Anjungan Tunai Mandiri) sebesar Rp4.208.492 dan
ASD905.640 (nilai penuh) pada tanggal 31 Desember 2023 serta Rp4.554.211 dan ASD809.680 (nilai
penuh) pada tanggal 31 Desember 2022.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, tidak terdapat saldo kas yang tidak dapat digunakan
dan yang dijaminkan oleh BRI dan entitas anak.
Kas yang dibatasi penggunaannya yang akan digunakan untuk membayar kewajiban yang akan jatuh
tempo dalam waktu 1 (satu) tahun disajikan sebagai bagian dari Aset Lain-lain (Catatan 17).
4. GIRO PADA BANK INDONESIA
Giro pada Bank Indonesia terdiri atas:
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Rupiah 93.630.203 141.071.603
Dolar Amerika Serikat 537.696.816 8.278.918 633.598.631 9.863.547
Total 101.909.121 150.935.150
71
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
4. GIRO PADA BANK INDONESIA (lanjutan)
Saldo giro pada Bank Indonesia disediakan untuk memenuhi persyaratan Giro Wajib Minimum (GWM)
dari Bank Indonesia. Pada tanggal 31 Desember 2023 dan 2022, GWM dihitung sesuai dengan Peraturan
Bank Indonesia (PBI) No. 24/4/PBI/2022 tanggal 25 Februari 2022 yang dijelaskan melalui Peraturan
Anggota Dewan Gubernur (PADG) No. 12 Tahun 2023 tanggal 27 September 2023.
Dalam mendukung pertumbuhan ekonomi yang berkelanjutan, Bank Indonesia menetapkan dan
melaksanakan kebijakan makroprudensial melalui upaya mendorong intermediasi yang seimbang,
berkualitas, dan berkelanjutan, memitigasi dan mengelola risiko sistemik, serta meningkatkan inklusi
ekonomi, inklusi keuangan, dan keuangan berkelanjutan sesuai Peraturan Bank Indonesia (PBI) No. 11
tahun 2023 tanggal 18 September 2023 tentang Kebijakan Insentif Likuiditas Makroprudensial,
sebagaimana diatur lebih lanjut melalui PADG No. 11 Tahun 2023 tanggal 27 September 2023 tentang
Peraturan Pelaksanaan Peraturan Pelaksanaan Kebijakan Insentif Likuiditas Makropudensial (PADG
KLM).
Rasio Penyangga Likuiditas Makroprudensial (PLM) dihitung sesuai dengan PBI No. 24/16/PBI/2022
tanggal 31 Oktober 2022 tentang Rasio Intermediasi Makroprudensial dan Penyangga Likuiditas
Makroprudensial bagi Bank Umum Konvensional, Bank Umum Syariah, dan Unit Usaha Syariah PADG
No. 18 Tahun 2023 tanggal 29 November 2023.
Pemenuhan rasio-rasio tersebut di atas masing-masing ditentukan sebesar sebagai berikut:
31 Desember 2023 31 Desember 2022
Rupiah
GWM Primer 6,05% 7,00%
(i) GWM secara harian 0,00 0,00%
(ii) GWM secara rata-rata*) 6,05 7,00%
Penyangga Likuiditas Makroprudensial (PLM) 5,00 6,00%
Mata uang asing 4,00 4,00%
(i) GWM secara harian 2,00 2,00%
(ii) GWM secara rata-rata 2,00 2,00%
*) Bank melakukan penyediaan dana untuk kegiatan ekonomi tertentu dan inklusif, sehingga Bank mendapatkan insentif pelonggaran atas kewajiban
pemenuhan GWM dalam rupiah pada Desember 2023 dan Desember 2022 sebesar 2,95% dan 2,00%.
72
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
4. GIRO PADA BANK INDONESIA (lanjutan)
Berdasarkan PBI No. 20/4/PBI/2018 tanggal 29 Maret 2018, penyebutan Loan to Funding Ratio (LFR)
berubah menjadi Rasio Intermediasi Makroprudensial (RIM), dan kewajiban pemenuhan Giro RIM mulai
berlaku pada tanggal 16 Juli 2018. Giro RIM adalah simpanan minimum yang wajib dipelihara oleh Bank
dalam bentuk saldo Rekening Giro pada Bank Indonesia sebesar persentase tertentu dari DPK yang
dihitung berdasarkan selisih antara RIM yang dimiliki oleh Bank dan RIM Target. Giro RIM dikenakan jika
RIM Bank di bawah minimum RIM target Bank Indonesia (84%) atau di atas maksimum RIM target Bank
Indonesia (94%) dengan Kewajiban Penyediaan Modal Minimum (KPMM) Bank lebih kecil dari KPMM
Insentif Bank Indonesia yang sebesar 14%. Peraturan tersebut telah disempurnakan sebanyak 4 (empat)
kali dengan perubahan terakhir PBI No.24/16/PBI/2022 tanggal 31 Oktober 2022. PBI tersebut dijelaskan
melalui PADG No. 18 Tahun 2023 tanggal 29 November 2023.
Rasio GWM BRI (entitas induk) pada tanggal-tanggal 31 Desember 2023 dan 2022 adalah sebagai
berikut:
31 Desember 2023 31 Desember 2022
Rupiah
GWM Primer*) 8,05% 12,11%
(i) GWM secara harian 0,00% 0,00%
(ii) GWM secara rata-rata*) 8,05% 12,11%
PLM (d/h GWM Sekunder) 14,24% 14,40%
Mata uang asing 4,22% 4,24%
(i) GWM secara harian 2,00% 2,00%
(ii) GWM secara rata-rata 2,22% 2,24%
*) Setelah dikurangi insentif sesuai PADG No. 11 Tahun 2023.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, BRI telah memenuhi ketentuan Bank Indonesia
tentang rasio-rasio tersebut di atas.
5. GIRO PADA BANK LAIN
a) Berdasarkan Mata Uang:
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak ketiga
Rupiah 269.629 328.752
Mata uang asing
Dolar Amerika Serikat 1.080.512.301 16.636.648 1.057.828.412 16.467.742
Dolar Singapura 123.042.799 1.436.690 99.800.149 1.156.971
Euro Eropa 72.038.920 1.227.422 27.256.867 451.966
Yen Jepang 6.075.048.703 661.421 3.474.319.128 409.310
Renminbi 254.652.528 552.611 310.302.142 694.739
Dolar Hong Kong 158.345.706 312.057 100.637.976 200.929
Pound Sterling Inggris 14.631.778 287.171 21.217.574 398.595
Dolar Australia 23.562.642 247.897 27.828.214 293.807
Dolar Selandia Baru 13.356.004 130.429 19.893.130 195.970
Dolar Kanada 3.057.119 35.553 2.587.730 29.724
Franc Swiss 1.412.688 25.851 5.783.698 97.322
Ringgit Malaysia 5.199.682 17.446 798.540 2.822
73
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
5. GIRO PADA BANK LAIN (lanjutan)
a) Berdasarkan Mata Uang (lanjutan):
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak ketiga (lanjutan)
Mata uang asing (lanjutan)
Riyal Arab Saudi 3.102.100 12.737 6.228.883 25.781
Dirham Uni Emirat Arab 2.490.560 10.441 2.909.039 12.331
Dolar Taiwan Baru 17.082.759 8.601 8.615.531 4.361
Kroner Norwegia 3.498.713 5.281 4.024.099 6.327
Kroner Swedia 2.436.698 3.756 8.466.273 12.596
Baht Thailand 4.488.551 2.019 911.145 411
21.614.031 20.461.704
21.883.660 20.790.456
Pihak berelasi (Catatan 44)
Rupiah 414.931 670.798
Mata uang asing
Dolar Hong Kong 12.002.281 23.653 5.517.809 11.017
Dolar Amerika Serikat 628.351 9.675 1.038.224 16.163
33.328 27.180
448.259 697.978
Total 22.331.919 21.488.434
Cadangan kerugian penurunan nilai (9.984) (18.577 )
Total - Bersih 22.321.935 21.469.857
b) Berdasarkan Bank:
31 Desember 2023 31 Desember 2022
Pihak ketiga
Rupiah
Standard Chartered Bank 91.007 41.470
PT Bank Central Asia Tbk 56.298 64.628
PT Bank DKI 24.892 52.809
PT Bank Muamalat Indonesia Tbk 20.957 38.497
PT Bank Maybank Indonesia Tbk 12.962 16.861
PT Bank Permata Tbk - Unit Usaha
Syariah 8.664 16.263
PT Bank Ganesha Tbk 6.223 3.678
Lainnya 48.626 94.546
269.629 328.752
74
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
5. GIRO PADA BANK LAIN (lanjutan)
b) Berdasarkan Bank (lanjutan):
31 Desember 2023 31 Desember 2022
Pihak ketiga (lanjutan)
Mata uang asing
J.P. Morgan Chase Bank, N.A. 10.505.921 13.015.929
Standard Chartered Bank 2.265.496 1.920.914
Citibank N.A. 2.238.494 1.141.030
Bank of America 1.953.570 930.161
Bank of China, Ltd 628.607 682.272
OCBC Bank Singapore 579.359 622.220
Banco Central de Timor Leste 578.544 91.205
Sumitomo Mitsui Banking Corporation 391.992 143.644
HSBC Holdings PLC 376.078 303.490
ING Belgium NV/SA 353.682 56.071
Lainnya 1.742.288 1.554.768
21.614.031 20.461.704
21.883.660 20.790.456
Pihak berelasi (Catatan 44)
Rupiah
PT Bank Negara Indonesia (Persero) Tbk 124.538 200.538
PT Bank Mandiri (Persero) Tbk 118.928 205.434
PT Bank Syariah Indonesia Tbk 113.847 127.372
PT Bank Tabungan Negara (Persero) Tbk 57.615 137.390
PT Bank Hibank Indonesia
(dahulu PT Bank Mayora) 3 49
Lembaga Pembiayaan Ekspor Indonesia - 15
414.931 670.798
Mata uang asing
PT Bank Negara Indonesia (Persero) Tbk 30.155 18.819
PT Bank Mandiri (Persero) Tbk 3.173 8.361
33.328 27.180
448.259 697.978
Total 22.331.919 21.488.434
Cadangan kerugian penurunan nilai (9.984) (18.577)
Bersih 22.321.935 21.469.857
c) Kolektibilitas:
Pada tanggal-tanggal 31 Desember 2023 dan 2022, semua giro pada bank lain diklasifikasikan
“Lancar”.
75
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
5. GIRO PADA BANK LAIN (lanjutan)
d) Tingkat suku bunga rata-rata:
31 Desember 2023 31 Desember 2022
Rupiah 0,08% 0,08%
Mata uang asing 3,73% 2,63%
e) Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan:
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Giro pada Bank Lain
Nilai tercatat awal 21.488.434 - - 21.488.434
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih nilai tercatat 710.407 - - 710.407
Aset keuangan baru yang diterbitkan atau
dibeli 338.949 - - 338.949
Aset keuangan yang dihentikan
pengakuannya - - - -
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (205.871) - - (205.871 )
Nilai tercatat akhir 22.331.919 - - 22.331.919
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Giro pada Bank Lain
Nilai tercatat awal 14.065.097 - - 14.065.097
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih nilai tercatat 7.423.337 - - 7.423.337
Aset keuangan baru yang diterbitkan atau
dibeli - - - -
Aset keuangan yang dihentikan
pengakuannya - - - -
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain - - - -
Nilai tercatat akhir 21.488.434 - - 21.488.434
76
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
5. GIRO PADA BANK LAIN (lanjutan)
e) Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan (lanjutan):
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Giro pada Bank Lain
Cadangan atas kerugian kredit
ekspektasian awal 18.577 - - 18.577
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih penyisihan
kerugian (13.558) - - (13.558 )
Aset keuangan baru yang diterbitkan atau
dibeli 5.016 - - 5.016
Aset keuangan yang dihentikan
pengakuannya - - - -
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (51) - - (51 )
Cadangan atas kerugian kredit
ekspektasian akhir 9.984 - - 9.984
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Giro pada Bank Lain
Cadangan atas kerugian kredit
ekspektasian awal 29.078 - - 29.078
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih penyisihan (10.722) - - (10.722 )
kerugian
Aset keuangan baru yang diterbitkan atau
dibeli - - - -
Aset keuangan yang dihentikan
pengakuannya - - - -
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain 221 - - 221
Cadangan atas kerugian kredit
ekspektasian akhir 18.577 - - 18.577
Pada tanggal-tanggal 31 Desember 2023 dan 2022, tidak terdapat giro pada bank lain yang dibatasi
penggunaannya.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, giro pada bank lain dilakukan penilaian secara
kolektif.
Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai telah memadai pada tanggal
31 Desember 2023 dan 2022.
77
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
6. PENEMPATAN PADA BANK INDONESIA DAN LEMBAGA KEUANGAN LAIN
a) Berdasarkan Mata Uang dan Jenis:
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak ketiga
Rupiah
Bank Indonesia
Deposit Facility 30.440.561 5.873.912
Term Deposit - 14.995.561
30.440.561 20.869.473
Inter-bank call money
Standard Chartered Bank 400.000 -
PT Bank DKI 400.000 400.000
PT BPD Sumatera Utara 250.000 200.000
PT Bank UOB Indonesia 230.000 -
PT BPD Maluku dan Maluku Utara 150.000 -
PT BPD Sumatera Selatan dan
Bangka Belitung 150.000 -
PT BPD Sulawesi Tenggara 150.000 -
PT BPD Sulawesi Tengah 100.000 -
PT BPD Sulawesi Utara Gorontalo 100.000 -
PT BPD Yogyakarta 100.000 -
PT BPD Jawa Barat dan Banten Tbk - 200.000
PT Bank OCBC NISP Tbk - 250.000
2.030.000 1.050.000
Deposito Berjangka
PT BPD Sumatera Selatan dan
Bangka Belitung 79.700 -
PT BTPN Syariah Tbk. 56.500 -
PT BPD Jambi 54.800 -
PT Bank DKI 54.800 89.000
PT Bank Permata Tbk 40.000 40.000
PT Bukopin Syariah 28.500 13.000
PT BPD Sulawesi Utara Gorontalo 25.900 20.600
PT Bank Muamalat Indonesia 22.050 -
PT BPD Jawa Barat dan Banten Tbk 19.500 35.800
PT Bank Danamon Indonesia Tbk 16.000 195.000
PT Bank Jawa Barat dan Banten Syariah 11.000 10.000
PT BPD Jawa Tengah - 18.000
PT Bank Mega Tbk - 22.500
PT Bank MNC Internasional Tbk - 75.000
PT Bank Mayapada Internasional Tbk - 59.500
Lembaga Keuangan Lainnya 167.270 58.659
576.020 637.059
33.046.581 22.556.532
78
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
6. PENEMPATAN PADA BANK INDONESIA DAN LEMBAGA KEUANGAN LAIN (lanjutan)
a) Berdasarkan Mata Uang dan Jenis (lanjutan):
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak ketiga (lanjutan)
Dolar Amerika Serikat
Bank Indonesia
Term Deposit 1.200.000.000 18.476.400 2.204.538.946 34.319.160
18.476.400 34.319.160
Inter-bank call money
Federal Reserve Bank 246.470.482 3.794.906 309.356.898 4.815.913
The Hongkong and Shanghai
Banking Co., Ltd 151.800.565 2.337.273 -
Wells Fargo Bank, N.A 59.500.000 916.122 70.896.213 1.103.677
The Bank of New York Mellon Corporation 43.100.000 663.611 87.500.000 1.362.156
Standard Chartered Bank 17.225.979 265.228 22.854.648 355.790
Bangkok Bank 10.000.000 153.970 -
State Bank of India 10.000.000 153.970 -
First Commercial Bank Co., Ltd 9.500.000 146.272 -
JP Morgan Chase Bank, N.A - 1.830.000 28.489
Lembaga Keuangan Lainnya 723.517 11.139 28.029.023 436.342
8.442.491 8.102.367
Deposito berjangka
U.S. Bankcorp 19.346.399 297.877 803.060 12.502
Lembaga Keuangan Lainnya 103.370 1.592 294.638 4.587
299.469 17.089
Penempatan lainnya
(Banker's Acceptance)
PT Bank KEB Hana Indonesia 50.000.000 769.850 -
PT Bank Mega Tbk 30.000.000 461.910 -
PT Bank IBK Indonesia Tbk 30.000.000 461.910 -
PT Bank Maybank Indonesia Tbk 14.000.000 215.558 75.000 1.167.562
PT Bank Woori Saudara
Indonesia 1906 Tbk - 40.000 622.700
(Margin Deposit)
JP Morgan Chase Bank, N.A 1.000.000 15.397 -
1.924.625 1.790.262
29.142.985 44.228.878
Euro Eropa
Inter-bank call money
ING Bank N.V - 34.000.000 563.778
- 563.778
Dolar Taiwan Baru
Inter-bank call money
Sinopac Financial
Holdings Co. Ltd 215.000.000 108.253 -
108.253 -
29.251.238 44.792.656
62.297.819 67.349.188
79
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
6. PENEMPATAN PADA BANK INDONESIA DAN LEMBAGA KEUANGAN LAIN (lanjutan)
a) Berdasarkan Mata Uang dan Jenis (lanjutan):
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak berelasi (Catatan 44)
Rupiah
Inter-bank call money
PT Bank Syariah Indonesia Tbk 100.000 200.000
PT Bank Mandiri Taspen 100.000 -
200.000 200.000
Deposito berjangka
PT Bank Tabungan
Negara (Persero) Tbk 589.084 502.857
PT Bank Syariah Indonesia Tbk 331.028 125.250
Lembaga Keuangan Lainnya 13.550 45.156
933.662 673.263
1.133.662 873.263
Dolar Amerika Serikat
Inter-bank call money
PT Bank Mandiri (Persero) Tbk 110.000.000 1.693.670 90.000.000 1.401.075
PT Bank Syariah Indonesia Tbk. 5.000.000 76.985 -
PT Bank Negara Indonesia
(Persero) Tbk - 50.000.000 778.375
1.770.655 2.179.450
Deposito Berjangka
PT Bank Tabungan Negara
(Persero) Tbk 1.501.851 23.124 -
23.124 -
1.793.779 2.179.450
2.927.441 3.052.713
Total 65.225.260 70.401.901
Cadangan kerugian penurunan nilai (1.860) (1.981 )
Bersih 65.223.400 70.399.920
80
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
6. PENEMPATAN PADA BANK INDONESIA DAN LEMBAGA KEUANGAN LAIN (lanjutan)
b) Berdasarkan Jangka Waktu:
Klasifikasi jangka waktu penempatan berdasarkan sisa umur sampai dengan saat jatuh tempo adalah
sebagai berikut:
31 Desember 2023 31 Desember 2022
Pihak ketiga
Rupiah
1 bulan 32.918.731 22.488.062
> 1 bulan - 3 bulan 73.600 51.500
> 3 bulan - 1 tahun 54.250 16.970
33.046.581 22.556.532
Mata uang asing
1 bulan 27.418.995 43.516.829
> 1 bulan - 3 bulan 1.062.393 497.452
> 3 bulan - 1 tahun 769.850 778.375
29.251.238 44.792.656
62.297.819 67.349.188
Pihak berelasi (Catatan 44)
Rupiah
1 bulan 998.612 867.707
> 1 bulan - 3 bulan 106.500 5.506
> 3 bulan - 1 tahun 28.550 50
1.133.662 873.263
Mata uang asing
1 bulan 100.109 934.050
> 3 bulan - 1 tahun 1.693.670 1.245.400
1.793.779 2.179.450
2.927.441 3.052.713
Total 65.225.260 70.401.901
Cadangan kerugian penurunan nilai (1.860) (1.981)
Bersih 65.223.400 70.399.920
c) Kolektibilitas:
Pada tanggal-tanggal 31 Desember 2023 dan 2022, semua penempatan pada Bank Indonesia dan
lembaga keuangan lain diklasifikasikan “Lancar”.
81
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
6. PENEMPATAN PADA BANK INDONESIA DAN LEMBAGA KEUANGAN LAIN (lanjutan)
d) Tingkat suku bunga rata-rata:
31 Desember 2023 31 Desember 2022
Rupiah
Penempatan pada Bank Indonesia 5,25% 5,04%
Penempatan pada Lembaga Keuangan Lain 6,17% 5,38%
Mata Uang Asing
Penempatan pada Bank Indonesia 5,34% 4,32%
Penempatan pada Lembaga Keuangan Lain 5,48% 3,17%
e) Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan:
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Penempatan pada BI dan Lembaga
Keuangan Lain
Nilai tercatat awal 70.401.901 - - 70.401.901
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih nilai tercatat - - - -
Aset keuangan baru yang diterbitkan atau
dibeli 63.493.567 - - 63.493.567
Aset keuangan yang dihentikan
pengakuannya (68.654.629) - - (68.654.629 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (15.579) - - (15.579 )
Nilai tercatat akhir 65.225.260 - - 65.225.260
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Penempatan pada BI dan Lembaga
Keuangan Lain
Nilai tercatat awal 58.982.842 - - 58.982.842
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih nilai tercatat - - - -
Aset keuangan baru yang diterbitkan atau
dibeli 70.395.245 - - 70.395.245
Aset keuangan yang dihentikan
pengakuannya (58.976.186) - - (58.976.186 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain - - - -
Nilai tercatat akhir 70.401.901 - - 70.401.901
82
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
6. PENEMPATAN PADA BANK INDONESIA DAN LEMBAGA KEUANGAN LAIN (lanjutan)
e) Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan (lanjutan):
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Penempatan pada BI dan Lembaga
Keuangan Lain
Cadangan atas kerugian kredit
ekspektasian awal 1.981 - - 1.981
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih penyisihan
kerugian - - - -
Aset keuangan baru yang diterbitkan atau
dibeli 994 - - 994
Aset keuangan yang dihentikan
pengakuannya (1.117) - - (1.117 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain 2 - - 2
Cadangan atas kerugian kredit
ekspektasian akhir 1.860 - - 1.860
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Penempatan pada BI dan Lembaga
Keuangan Lain
Cadangan atas kerugian kredit
ekspektasian awal 6.177 - - 6.177
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih penyisihan
kerugian - - - -
Aset keuangan baru yang diterbitkan atau
dibeli 2.270 - - 2.270
Aset keuangan yang dihentikan
pengakuannya (6.177) - - (6.177 )
Penghapusbukuan
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (289) - - (289 )
Cadangan atas kerugian kredit
ekspektasian akhir 1.981 - - 1.981
Manajemen berpendapat bahwa cadangan kerugian penurunan nilai telah memadai pada tanggal
31 Desember 2023 dan 2022.
83
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
6. PENEMPATAN PADA BANK INDONESIA DAN LEMBAGA KEUANGAN LAIN (lanjutan)
Pada tanggal-tanggal 31 Desember 2023 dan 2022 penempatan pada Bank Indonesia dan lembaga
keuangan lainnya dilakukan penilaian secara kolektif.
Pada tanggal-tanggal 31 Desember 2023 dan 2022 tidak terdapat jumlah dana yang diblokir.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, tidak terdapat penempatan pada Bank Indonesia
dan lembaga keuangan lain yang dibatasi penggunaannya.
7. EFEK-EFEK
a) Berdasarkan Tujuan, Mata Uang dan Jenis:
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Nilai wajar melalui laba rugi
Pihak ketiga
Rupiah
Sertifikat Bank Indonesia 1.240.835 -
Reksadana 820.109 2.091.040
Obligasi 372.724 148.223
Obligasi Subordinasi 15.783 47.633
Lainnya 1.312.688 1.619.738
3.762.139 3.906.634
Dolar Amerika Serikat
U.S. Treasury Bonds 135.349.949 2.083.983 -
Sertifikat Bank Indonesia 14.891.839 229.290 -
Reksadana 591.432 9.106 569.718 8.869
Lainnya 982.009 15.120 -
2.337.499 8.869
Pihak berelasi (Catatan 44)
Rupiah
Obligasi Pemerintah Indonesia 8.733.403 10.389.097
Reksadana 5.135.418 4.985.002
Obligasi 159.351 170.826
Negotiable Certificate of Deposit - 18.554
Obligasi Subordinasi - 2.036
Lainnya 1.311.929 1.257.373
15.340.101 16.822.888
Dolar Amerika Serikat
Obligasi Pemerintah Indonesia 51.052.819 786.060 13.927.146 216.811
Obligasi 10.870.450 167.372 10.320.912 160.671
953.432 377.482
22.393.171 21.115.873
84
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
a) Berdasarkan Tujuan, Mata Uang dan Jenis (lanjutan):
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Nilai wajar melalui penghasilan
komprehensif lain
Pihak ketiga
Rupiah
Sertifikat Bank Indonesia 30.260.840 -
Reksadana 8.481.689 6.972.076
Obligasi 2.874.965 3.377.496
Obligasi Subordinasi - 93.617
Lainnya 38.810 86.002
41.656.304 10.529.191
Dolar Amerika Serikat
U.S. Treasury Bonds 143.115.132 2.203.544 112.707.139 1.754.568
Reksadana 50.670.000 780.166 50.620.000 788.027
Obligasi 46.767.998 720.087 24.845.860 386.788
Sertifikat Bank Indonesia 9.983.699 153.719 56.127.490 873.765
U.S. Treasury Bills 2.989.945 46.036 -
3.903.552 3.803.148
Dolar Singapura
Monetary Authority of Singapore
(MAS) Bills 132.290.443 1.544.668 145.317.508 1.684.648
Singapore Government
Securities (SIGB) 48.952.967 571.591 48.848.395 566.294
Obligasi 979.338 11.435 939.204 10.888
2.127.694 2.261.830
Dolar Taiwan Baru
Obligasi Pemerintah Taiwan 252.349.250 127.058 302.445.950 153.075
Negotiable Certificate of Deposit 100.000.000 50.350 435.000.000 220.164
177.408 373.239
85
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
a) Berdasarkan Tujuan, Mata Uang dan Jenis (lanjutan):
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Nilai wajar melalui penghasilan
komprehensif lain (lanjutan)
Pihak berelasi (Catatan 44)
Rupiah
Obligasi Pemerintah Indonesia 61.213.197 75.152.636
Obligasi 6.472.903 7.564.070
Reksadana 4.699.264 3.662.568
Medium-Term Note 216.023 285.543
Negotiable Certificate of Deposit 85.250 9.277
Obligasi Subordinasi - 25.454
Lainnya 69.700 106.778
72.756.337 86.806.326
Dolar Amerika Serikat
Obligasi Pemerintah Indonesia 2.492.886.098 38.382.967 2.704.497.254 42.102.261
Obligasi 248.000.904 3.818.470 263.039.300 4.094.864
Negotiable Certificate of Deposit - 20.300.000 316.020
42.201.437 46.513.145
Yen Jepang
Obligasi Pemerintah Indonesia 2.383.695.877 259.537 2.329.747.301 274.468
259.537 274.468
Euro Eropa
Obligasi Pemerintah Indonesia 15.077.525 256.896 14.547.325 241.220
256.896 241.220
163.339.165 150.802.567
86
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
a) Berdasarkan Tujuan, Mata Uang dan Jenis (lanjutan):
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Biaya perolehan diamortisasi
Pihak ketiga
Rupiah
Obligasi 25.130 25.161
25.130 25.161
Dolar Amerika Serikat
Obligasi Pemerintah Indonesia 9.000.000 138.573 7.943.535 123.661
Obligasi 2.996.946 46.144 2.994.680 46.620
Lainnya 1.290.438.254 19.868.876 1.466.142.152 22.824.168
20.053.593 22.994.449
Dolar Singapura
Obligasi 9.508.394 111.023 9.575.258 111.005
111.023 111.005
Pound Sterling Inggris
Lainnya 20.211.422 396.681 -
396.681 -
Pihak berelasi (Catatan 44)
Rupiah
Obligasi Pemerintah Indonesia 94.665.750 102.477.479
Obligasi 531.824 628.726
Medium-Term Note 11.000 11.000
Obligasi Subordinasi - 7.000
95.208.574 103.124.205
Dolar Amerika Serikat
Obligasi Pemerintah Indonesia 1.820.018.749 28.022.829 1.981.372.686 30.845.019
Obligasi 19.743.499 303.991 27.249.237 424.202
Lainnya 40.670.455 626.203 15.000.000 233.513
28.953.023 31.502.734
Euro Eropa
Obligasi Pemerintah Indonesia 35.857.084 610.944 39.128.846 648.824
610.944 648.824
145.358.968 158.406.378
Total 331.091.304 330.324.818
Dikurangi cadangan kerugian penurunan nilai (81.510) (82.835)
Bersih 331.009.794 330.241.983
87
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
b) Berdasarkan Kolektibilitas:
Pada tanggal-tanggal 31 Desember 2023 dan 2022, semua efek-efek diklasifikasikan “Lancar”.
c) Berdasarkan Sisa Umur Hingga Jatuh Tempo:
Klasifikasi jangka waktu efek-efek berdasarkan sisa umur sampai dengan saat jatuh tempo adalah
sebagai berikut:
31 Desember 2023 31 Desember 2022
Pihak ketiga
Rupiah
1 bulan 45.418.442 14.435.825
> 3 bulan - 1 tahun 10.000 -
> 1 tahun 15.131 25.161
45.443.573 14.460.986
Mata uang asing
1 bulan 14.690.430 14.760.973
> 1 bulan - 3 bulan 6.122.743 6.107.782
> 3 bulan - 1 tahun 8.044.730 8.526.161
> 1 tahun 249.547 157.624
29.107.450 29.552.540
74.551.023 44.013.526
Pihak berelasi (Catatan 44)
Rupiah
1 bulan 88.096.438 103.629.214
> 1 bulan - 3 bulan 2.500.656 153.953
> 3 bulan - 1 tahun 7.187.961 8.689.228
> 1 tahun 85.519.957 94.281.024
183.305.012 206.753.419
Mata uang asing
1 bulan 46.360.125 48.032.461
> 1 bulan - 3 bulan 375.606 481.486
> 3 bulan - 1 tahun 2.928.198 1.678.235
> 1 tahun 23.571.340 29.365.691
73.235.269 79.557.873
256.540.281 286.311.292
Total 331.091.304 330.324.818
Dikurangi
cadangan kerugian penurunan nilai (81.510) (82.835)
Bersih 331.009.794 330.241.983
88
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit:
d.1. Obligasi Pemerintah
Obligasi Pemerintah merupakan obligasi yang diterbitkan oleh suatu negara dalam rangka
pengelolaan portofolio surat utang negara tersebut, seperti Surat Utang Negara (SUN), Surat
Perbendaharaan Negara (SPN) dan Obligasi Pemerintah valuta asing yang diperoleh melalui pasar
perdana dan juga pasar sekunder, termasuk U.S. Treasury Bonds, U.S. Treasury Bills, Singapore
Government Securities dan Obligasi Pemerintah Taiwan. Rincian Obligasi Pemerintah adalah
sebagai berikut:
Nilai Wajar/Nilai Tercatat
31 Desember 2023 31 Desember 2022
Nilai wajar melalui laba rugi
Rupiah
Surat Perbendaharaan Negara 4.328.423 7.246.094
Obligasi Pemerintah Fixed Rate 3.103.592 2.456.006
Obligasi Pemerintah Sukuk 1.196.634 488.608
Obligasi Republik Indonesia 104.754 198.389
8.733.403 10.389.097
Mata uang asing
Obligasi Pemerintah Fixed Rate
Dolar Amerika Serikat 417.469 111.056
Obligasi Pemerintah Sukuk 368.591 105.755
U.S. Treasury Bonds 2.083.983 -
2.870.043 216.811
11.603.446 10.605.908
Nilai wajar melalui penghasilan komprehensif lain
Rupiah
Obligasi Pemerintah Fixed Rate 45.488.821 49.232.653
Obligasi Pemerintah Sukuk 14.902.982 22.700.073
Obligasi Republik Indonesia 821.394 3.022.520
Surat Perbendaharaan Negara - 197.390
61.213.197 75.152.636
89
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan):
d.1. Obligasi Pemerintah (lanjutan)
Obligasi Pemerintah merupakan obligasi yang diterbitkan oleh suatu negara dalam rangka
pengelolaan portofolio surat utang negara tersebut, seperti Surat Utang Negara (SUN), Surat
Perbendaharaan Negara (SPN) dan Obligasi Pemerintah valuta asing yang diperoleh melalui pasar
perdana dan juga pasar sekunder, termasuk U.S. Treasury Bonds, U.S. Treasury Bills, Singapore
Government Securities dan Obligasi Pemerintah Taiwan. Rincian Obligasi Pemerintah adalah
sebagai berikut (lanjutan):
Nilai Wajar/Nilai Tercatat
31 Desember 2023 31 Desember 2022
Nilai wajar melalui penghasilan komprehensif lain
(lanjutan)
Mata uang asing
Obligasi Pemerintah Fixed Rate
Dolar Amerika Serikat 20.348.541 22.920.721
Obligasi Pemerintah Sukuk 18.034.426 19.181.540
U.S. Treasury Bonds 2.203.544 1.754.568
Singapore Government Securities (SIGB) 571.591 566.294
Obligasi Pemerintah Yen Jepang 259.537 274.468
Obligasi Pemerintah Euro Eropa 256.896 241.220
Obligasi Pemerintah Taiwan 127.058 153.075
U.S. Treasury Bills 46.036 -
41.847.629 45.091.886
103.060.826 120.244.522
Biaya perolehan diamortisasi
Rupiah
Obligasi Pemerintah Fixed Rate 81.493.975 83.781.068
Obligasi Pemerintah Sukuk 13.151.748 18.676.160
Obligasi Republik Indonesia 20.027 20.251
94.665.750 102.477.479
Mata uang asing
Obligasi Pemerintah Fixed Rate
Dolar Amerika Serikat 15.677.291 17.863.289
Obligasi Pemerintah Sukuk 12.345.538 12.981.730
Obligasi Pemerintah Euro Eropa 610.944 648.824
U.S. Treasury Bonds 138.573 123.661
28.772.346 31.617.504
123.438.096 134.094.983
Total 238.102.368 264.945.413
90
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan):
d.1. Obligasi Pemerintah (lanjutan)
Informasi mengenai tingkat suku bunga dan tanggal jatuh tempo adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Tingkat Tanggal
Suku Bunga Suku Bunga
per Tahun Tanggal per Tahun Tanggal
(%) Jatuh Tempo (%) Jatuh Tempo
Rupiah
Surat Perbendaharaan Negara Beragam Beragam Beragam Beragam
Obligasi Pemerintah Fixed Rate
FR0070 8,38 15 Mar 2024 8,38 15 Mar 2024
FR0077 8,13 15 Mei 2024 8,13 15 Mei 2024
FR0081 6,50 15 Jun 2025 6,50 15 Jun 2025
FR0082 7,00 15 Sep 2030 7,00 15 Sep 2030
FR0084 7,25 15 Feb 2026 7,25 15 Feb 2026
FR0085 7,75 15 Apr 2031 7,75 15 Apr 2031
FR0086 5,50 15 Apr 2026 5,50 15 Apr 2026
FR0087 6,50 15 Feb 2031 6,50 15 Feb 2031
FR0090 5,13 15 Apr 2027 5,13 15 Apr 2027
FR0091 6,38 15 Apr 2032 6,38 15 Apr 2032
Obligasi Pemerintah Sukuk
PBS003 6,00 15 Jan 2027 6,00 15 Jan 2027
PBS004 6,10 15 Feb 2037 6,10 15 Feb 2037
PBS017 6,13 15 Okt 2025 6,13 15 Okt 2025
PBS026 6,63 15 Okt 2024 6,63 15 Okt 2024
PBS029 6,38 15 Mar 2034 6,38 15 Mar 2034
PBS030 5,88 15 Jul 2028 5,88 15 Jul 2028
PBS031 4,00 15 Jul 2024 4,00 15 Jul 2024
PBS032 4,88 15 Jul 2026 4,88 15 Jul 2026
PBS036 5,38 15 Agu 2025 5,38 15 Agu 2025
SR017 5,90 10 Sep 2025 5,90 10 Sep 2025
Obligasi Republik Indonesia
ORI019 5,57 15 Feb 2024 5,57 15 Feb 2024
ORI020 4,95 15 Okt 2024 4,95 15 Okt 2024
ORI021 4,90 15 Feb 2025 4,90 15 Feb 2025
ORI022 5,95 15 Okt 2025 5,95 15 Okt 2025
ORI023 5,90 15 Jul 2026 - -
ORI018 - - 5,70 15 Okt 2023
Mata uang asing
Obligasi Pemerintah Sukuk
INDOIS 24 4,35 10 Sep 2024 4,35 10 Sep 2024
INDOIS 24A 3,90 20 Ags 2024 3,90 20 Ags 2024
INDOIS 25 4,33 28 Mei 2025 4,33 28 Mei 2025
INDOIS 25A 2,30 23 Jun 2025 2,30 23 Jun 2025
INDOIS 26 4,55 29 Mar 2026 4,55 29 Mar 2026
INDOIS 27 4,15 29 Mar 2027 4,15 29 Mar 2027
INDOIS 28 4,40 1 Mar 2028 4,40 1 Mar 2028
INDOIS 29 4,45 20 Feb 2029 4,45 20 Feb 2029
INDOIS 30 2,80 23 Jun 2030 2,80 23 Jun 2023
91
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan):
d.1. Obligasi Pemerintah (lanjutan)
Informasi mengenai tingkat suku bunga dan tanggal jatuh tempo adalah sebagai berikut (lanjutan):
31 Desember 2023 31 Desember 2022
Tingkat Tanggal
Suku Bunga Suku Bunga
per Tahun Tanggal per Tahun Tanggal
(%) Jatuh Tempo (%) Jatuh Tempo
Mata uang asing (lanjutan)
Obligasi Pemerintah Fixed Rate
Dolar Amerika Serikat
RI0126 4,75 8 Jan 2026 4,75 8 Jan 2026
RI0124 5,88 15 Jan 2024 5,88 15 Jan 2024
RI0125 4,13 15 Jan 2025 4,13 15 Jan 2025
RI0727 3,85 18 Jul 2027 3,85 18 Jul 2027
RI0128 3,50 11 Jan 2028 3,50 11 Jan 2028
RI0929 3,40 18 Sep 2029 3,40 18 Sep 2029
RI0127 4,35 8 Jan 2027 4,35 8 Jan 2027
RI0229 4,75 11 Feb 2029 4,75 11 Feb 2029
RI0224 4,45 11 Feb 2024 4,45 11 Feb 2024
Obligasi Pemerintah Euro Eropa
RIEUR0725 3,38 30 Jul 2025 3,38 30 Jul 2025
RIEUR0227 0,90 14 Feb 2027 0,90 14 Feb 2027
RIEUR0729 1,00 28 Jul 2029 1,00 28 Jul 2029
RIEUR0334 1,35 23 Mar 2034 1,35 23 Mar 2034
RIEUR0623 - - 2,63 14 Jun 2023
Obligasi Pemerintah Yen Jepang
RIJPY0524 0,33 27 Mei 2024 0,33 27 Mei 2024
RIJPY0624 0,26 7 Jun 2024 0,26 7 Jun 2024
RIJPY0526 0,57 27 Mei 2026 0,57 27 Mei 2026
Obligasi Pemerintah Taiwan
A08101 0,63 14 Jan 2024 0,63 14 Jan 2024
A10109 - - 0,25 26 Agu 2023
A11106 1,00 23 Jun 2027 1,00 23 Jun 2027
A95107 2,13 10 Nov 2026 2,13 10 Nov 2026
U.S. Treasury Bonds Beragam Beragam Beragam Beragam
U.S. Treasury Bills Beragam Beragam Beragam Beragam
Singapore Government Securities
SIGB 0625 2,38 1 Jun 2025 2,38 1 Jun 2025
SIGB 1125 0,50 1 Nov 2025 0,50 1 Nov 2025
SIGB 0626 2,13 1 Jun 2026 2,13 1 Jun 2026
SIGB 0528 2,36 1 Mei 2028 2,36 1 Mei 2028
Nilai pasar Obligasi Pemerintah yang diklasifikasikan sebagai “Nilai Wajar melalui Laba Rugi dan
Penghasilan Komprehensif Lain” berkisar dari 95,89% sampai dengan 133,01% dan 89,19% sampai
dengan 128,35% masing-masing pada tanggal 31 Desember 2023 dan 2022.
92
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan):
d.2. Obligasi
Nilai Wajar/Nilai Tercatat
31 Desember 2023 31 Desember 2022
Nilai wajar melalui laba rugi
Pihak ketiga
Rupiah
PT Merdeka Copper Gold Tbk 92.548 20.250
PT Oki Pulp & Paper 53.803 -
PT Indah Kiat Pulp & Paper Tbk 52.820 19.143
PT Bumi Serpong Damai Tbk 50.171 -
PT Astra Sedaya Finance 49.950 19.854
PT Federal International Finance 25.148 -
PT Indonesia Infrastructure Finance 14.179 -
PT Medco Power Indonesia 13.490 15.000
PT Indosat Tbk 10.564 10.636
PT Chandra Asri Petrochemical Tbk 10.051 -
PT Adira Dinamika Multi Finance Tbk - 59.424
PT Medco Energi Internasional Tbk - 3.916
372.724 148.223
Pihak berelasi (Catatan 44)
Rupiah
PT Bank Mandiri (Persero) Tbk 89.095 -
PT Sarana Multi Infrastruktur (Persero) 30.086 5.037
PT Waskita Beton Precast Tbk 15.900 -
PT Mandiri Tunas Finance 10.000
PT Perusahaan Listrik Negara (Persero) 9.259 150.434
PT Timah (Persero) Tbk 5.011 5.046
PT Bank Tabungan Negara (Persero) Tbk - 10.309
159.351 170.826
Dolar Amerika Serikat
PT Bank Mandiri (Persero) Tbk 167.372 160.671
167.372 160.671
699.447 479.720
93
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan):
d.2. Obligasi (lanjutan)
Nilai Wajar/Nilai Tercatat
31 Desember 2023 31 Desember 2022
Nilai wajar melalui penghasilan komprehensif lain
Pihak ketiga
Rupiah
PT Astra Sedaya Finance 779.564 763.352
PT Adira Dinamika Multi Finance Tbk 617.968 514.923
PT Federal International Finance 375.964 331.205
PT Chandra Asri Petrochemical Tbk 298.707 294.263
PT Maybank Indonesia Finance 191.657 183.595
PT Indosat Tbk 180.964 204.187
PT Bank CIMB Niaga Tbk 109.884 161.482
PT Indah Kiat Pulp & Paper Tbk 95.047 90.552
PT Bank BTPN Tbk 68.507 121.103
PT Bank Maybank Indonesia 51.735 153.182
Lainnya 104.968 559.652
2.874.965 3.377.496
Dolar Amerika Serikat
PT Indonesia Infrastructure Finance 174.963 66.500
PT Indofood Sukses Makmur Tbk 145.600 -
Toronto-Dominion Bank, N.A 117.739 115.259
CIMB Bank Berhad 56.344 54.634
US Bank 44.926 -
PT Freeport Indonesia 30.375 -
Bank of America 8.825 8.529
Citigroup. Inc. 7.815 7.756
The Royal Bank of Canada 5.875 5.825
JP Morgan Chase Bank. N.A 5.796 7.303
Lainnya 121.829 120.982
720.087 386.788
Dolar Singapura
House and Development Board Singapore 11.435 10.888
11.435 10.888
94
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan):
d.2. Obligasi (lanjutan)
Nilai Wajar/Nilai Tercatat
31 Desember 2023 31 Desember 2022
Nilai wajar melalui penghasilan komprehensif
lain (lanjutan)
Pihak berelasi (Catatan 44)
Rupiah
PT Sarana Multigriya Finansial (Persero) 1.530.173 1.280.122
PT Sarana Multi Infrastruktur (Persero) 1.082.390 1.344.197
PT Pupuk Indonesia (Persero) 604.488 945.463
PT Perusahaan Listrik Negara (Persero) 599.069 905.677
PT Bank Mandiri (Persero) Tbk 549.390 697.645
PT Bank Tabungan Negara (Persero) Tbk 412.848 558.095
PT Kereta Api Indonesia (Persero) 362.450 352.945
PT Mandiri Tunas Finance 334.683 159.486
PT Waskita Karya (Persero) Tbk 194.477 194.446
PT Perusahaan Pengelola Aset (Persero) 185.013 226.456
Lainnya 617.922 899.538
6.472.903 7.564.070
Dolar Amerika Serikat
PT Indonesia Asahan Aluminium (Persero) 1.048.442 1.043.810
PT Bank Mandiri (Persero) Tbk 718.227 397.304
PT Perusahaan Listrik Negara (Persero) 685.304 490.180
PT Pertamina (Persero) 518.981 1.233.446
PT Perusahaan Gas Negara (Persero) Tbk 414.489 417.438
PT Pelabuhan Indonesia II (Persero) 197.534 196.433
PT Sarana Multi Infrastruktur (Persero) 182.835 162.883
PT Pelabuhan Indonesia III (Persero) 38.204 139.262
PT Hutama Karya (Persero) 14.454 14.108
3.818.470 4.094.864
13.897.860 15.434.106
95
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan):
d.2. Obligasi (lanjutan)
Nilai Wajar/Nilai Tercatat
31 Desember 2023 31 Desember 2022
Biaya perolehan diamortisasi
Pihak ketiga
Rupiah
PT Indosat Tbk 10.000 15.161
PT Bank CIMB Niaga Tbk 15.130 10.000
25.130 25.161
Dolar Amerika Serikat
United Overseas Bank 46.144 46.620
46.144 46.620
Dolar Singapura
House and Development Board Singapore 111.023 111.005
111.023 111.005
Pihak berelasi (Catatan 44)
Rupiah
PT Perusahaan Listrik Negara (Persero) 276.891 294.662
Lembaga Pembiayaan Ekspor Indonesia 79.287 79.681
PT Sarana Multigriya Finansial (Persero) 75.000 75.000
PT Kereta Api Indonesia (Persero) 35.000 35.000
PT Sarana Multi Infrastruktur (Persero) 30.000 30.000
PT Bank Mandiri Taspen 17.331 17.677
PT Industri Kereta Api (Persero) 10.000 10.000
PT Telekomunikasi Indonesia (Persero) Tbk 5.160 5.161
PT Perusahaan Pengelola Aset (Persero) 3.155 3.511
PT Bank Mandiri (Persero) Tbk - 5.123
PT Bank Tabungan Negara (Persero) Tbk - 72.911
531.824 628.726
Dolar Amerika Serikat
PT Perusahaan Listrik Negara (Persero) 176.091 177.877
PT Perusahaan Gas Negara (Persero) Tbk 61.972 62.466
PT Pelabuhan Indonesia II (Persero) 41.813 41.904
PT Pelabuhan Indonesia III (Persero) 24.115 24.501
PT Pertamina (Persero) - 117.454
303.991 424.202
1.018.112 1.235.714
Total 15.615.419 17.149.540
96
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan):
d.2. Obligasi (lanjutan)
Informasi mengenai tingkat suku bunga, tanggal jatuh tempo dan peringkat adalah sebagai berikut:
Peringkat*)
Tingkat Bunga Per Tanggal
Tahun (%) Jatuh Tempo 31 Desember 2023 31 Desember 2022
Pihak ketiga
Rupiah
PT Astra Sedaya Finance
Berkelanjutan IV Tahap III Tahun 2019
Seri C 7,95 23 Oktober 2024 idAAA idAAA
Berkelanjutan V Tahap II Tahun 2021
Seri B 6,35 15 April 2024 idAAA idAAA
Berkelanjutan V Tahap III Tahun 2021
Seri B 5,30 22 Oktober 2024 idAAA idAAA
Berkelanjutan V Tahap IV Tahun 2022
Seri B 5,70 22 Maret 2025 idAAA idAAA
Berkelanjutan V Tahap V Tahun 2022
Seri B 6,35 26 Agustus 2025 idAAA idAAA
Berkelanjutan VI Tahap I Tahun 2023
Seri B 6,00 6 Juli 2026 idAAA -
Berkelanjutan VI Tahap II Tahun 2023
Seri B 6,40 26 Oktober 2026 idAAA -
PT Adira Dinamika Multifinance Tbk
Berkelanjutan IV Tahap III Tahun 2018
Seri E 9,25 16 Agustus 2023 - idAAA
Berkelanjutan IV Tahap IV Tahun 2019
Seri C 9,50 23 Januari 2024 idAAA idAAA
Berkelanjutan IV Tahap V Tahun 2019
Seri C 9,15 16 April 2024 idAAA idAAA
Berkelanjutan IV Tahap VI Tahun 2019
Seri C 8,10 4 Oktober 2024 idAAA idAAA
Berkelanjutan V Tahap I Tahun 2020
Seri B 7,90 7 Juli 2023 - idAAA
Berkelanjutan V Tahap II Tahun 2021
Seri B 5,50 23 Juli 2024 idAAA idAAA
Berkelanjutan V Tahap III Tahun 2022
Seri B 5,60 22 Maret 2025 idAAA idAAA
Seri C 6,25 22 Maret 2027 idAAA idAAA
Berkelanjutan VI Tahap II Tahun 2023
Seri B 6,50 9 November 2026 idAAA -
PT Federal International Finance
Berkelanjutan IV Tahap II Tahun 2020
Seri B 7,25 7 Oktober 2023 - idAAA
Berkelanjutan V Tahap I Tahun 2021
Seri B 6,25 8 Juni 2024 idAAA idAAA
Berkelanjutan V Tahap II Tahun 2021
Seri B 5,30 27 Oktober 2024 idAAA idAAA
Berkelanjutan V Tahap V Tahun 2023
Seri B 6,80 24 Februari 2026 idAAA -
PT Chandra Asri Petrochemical Tbk
Berkelanjutan I Tahap I Tahun 2018
Seri C 9,00 1 Maret 2025 - idAA-
Berkelanjutan III Tahap III Tahun 2021
Seri B 8,50 15 April 2026 idAA- idAA-
Berkelanjutan III Tahap V Tahun 2022
Seri A 7,20 8 Maret 2027 idAA- idAA-
Seri B 8,10 8 Maret 2029 idAA- idAA-
Berkelanjutan IV Tahap I Tahun 2022
Seri A 8,00 9 Agustus 2027 idAA- idAA-
Berkelanjutan IV Tahap II Tahun 2023
Seri A 8,40 28 Februari 2028 idAA- -
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia (Pefindo)
97
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan):
d.2. Obligasi (lanjutan)
Informasi mengenai tingkat suku bunga, tanggal jatuh tempo dan peringkat adalah sebagai berikut
(lanjutan):
Peringkat*)
Tingkat Bunga Per Tanggal
Tahun (%) Jatuh Tempo 31 Desember 2023 31 Desember 2022
Pihak ketiga (lanjutan)
Rupiah (lanjutan)
PT Indosat Tbk
Sukuk Ijarah Berkelanjutan I Tahap III
Tahun 2015 Seri B 11,20 8 Desember 2025 idAAA idAAA(sy)
Berkelanjutan I Tahap III Tahun 2015
Seri D 11,20 8 Desember 2025 idAAA idAAA
Berkelanjutan II Tahap I Tahun 2017
Seri E 9,25 31 Mei 2027 idAAA idAAA
Berkelanjutan II Tahap II Tahun 2017
Seri E 8,65 9 November 2027 idAAA idAAA
Berkelanjutan II Tahap III Tahun 2018
Seri E 8,70 3 Mei 2028 idAAA idAAA
Berkelanjutan III Tahap II Tahun 2019
Seri D 10,00 23 Juli 2029 idAAA idAAA
Berkelanjutan IV Tahap I Tahun 2022
Seri A 7,00 26 Oktober 2025 idAAA idAAA
Seri B 7,70 26 Oktober 2027 idAAA idAA
PT Maybank Indonesia Finance
Berkelanjutan III Tahap I Tahun 2021 6,30 23 Juni 2024 AAA(idn) AA+(idn)
Berkelanjutan III Tahap II Tahun 2022 5,80 30 Maret 2025 AAA(idn) AA+(idn)
PT Indah Kiat Pulp & Paper Tbk
Berkelanjutan III Tahap I Tahun 2022
Seri C 10,00 5 Agustus 2027 idA -
Berkelanjutan II Tahap III Tahun 2022
Seri B 8,75 24 Februari 2025 idA+ idA+
Berkelanjutan III Tahap II Tahun 2022
Seri A 6,00 21 Oktober 2023 - idA+
Berkelanjutan III Tahap III Tahun 2022
Seri A 7,00 26 Desember 2023 - idA+
Sukuk Mudharabah Berkelanjutan II Tahap II
Tahun 2022 Seri A 6,00 21 Oktober 2023 - idA+(sy)
Berkelanjutan III Tahap III Tahun 2022
Seri A 7,00 26 Desember 2023 - idA+
Berkelanjutan IV Tahap I Tahun 2023
Seri B 10,25 11 Juli 2026 idA+ -
Berkelanjutan IV Tahap II Tahun 2023
Seri B 10,25 25 Agustus 2026 idA+ -
Sukuk Mudharabah Berkelanjutan I Tahap III
Tahun 2022 Seri B 8,75 24 Februari 2025 idA+(sy) idA+(sy)
PT Merdeka Copper Gold Tbk
Berkelanjutan I Tahap II Tahun 2020
Seri B 10,25 9 September 2023 - idA+
Berkelanjutan III Tahap III Tahun 2022
Seri A 5,50 8 September 2023 - idA+
Berkelanjutan IV Tahap I tahun 2022 10,30 13 Desember 2025 idA+ idA
Berkelanjutan III Tahap II Tahun 2022
Seri A 7,80 28 April 2025 idA+ -
PT Bank CIMB Niaga Tbk
Sukuk Mudharabah Berkelanjutan I Tahap II
Tahun 2019 Seri C 8,25 21 Agustus 2024 idAAA(sy) idAAA(sy)
Berkelanjutan III Tahap I Tahun 2019
Seri C 7,80 19 Desember 2024 idAAA idAAA
Sukuk Mudharabah Berkelanjutan I Tahap III
Tahun 2020 Seri C 7,25 27 Maret 2025 idAAA idAAA
PT Bank BTPN Tbk
Berkelanjutan IV Tahap I Tahun 2019
Seri B 7,75 26 November 2024 idAAA idAAA
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia (Pefindo)
98
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan):
d.2. Obligasi (lanjutan)
Informasi mengenai tingkat suku bunga, tanggal jatuh tempo dan peringkat adalah sebagai berikut
(lanjutan):
Peringkat*)
Tingkat Bunga Per Tanggal
Tahun (%) Jatuh Tempo 31 Desember 2023 31 Desember 2022
Pihak ketiga (lanjutan)
Dolar Amerika Serikat
PT Indonesia Infrastructure Finance
Tahun 2026 1,50 27 Januari 2026 BBB***) BBB***)
PT Indofood Sukses Makmur Tbk
Tahun 2031 3,40 9 Juni 2031 BBB-***) -
Toronto-Dominion Bank, N.A.
Tahun 2024 1,25 13 Desember 2024 A1**) A1**)
Tahun 2027 2,80 10 Maret 2027 A**) A**)
CIMB Bank Berhad
Tahun 2027 2,13 20 Juli 2027 A3**) A3**)
United Overseas Bank
Tahun 2025 3,06 7 April 2025 AA- AA-
Bank of America
Tahun 2026 1,32 19 Juni 2026 A1**) A2**)
Tahun 2026 3,50 19 April 2026 A1**) A2**)
Tahun 2031 2,50 13 Februari 2031 A1**) A2**)
Tahun 2031 1,92 24 Oktober 2031 A1**) A2**)
Citigroup, Inc.
Tahun 2024 3,75 16 Juni 2024 A3**) A3**)
Tahun 2028 3,52 27 Oktober 2028 A3**) A3**)
Tahun 2031 2,67 29 Januari 2031 A3**) A3**)
The Royal Bank of Canada
Tahun 2024 2,55 16 Juli 2024 A1**) A2**)
Tahun 2025 1,15 10 Juni 2025 A1**) A2**)
Tahun 2026 4,65 27 Januari 2026 A3**) Baa1**)
JP Morgan Chase Bank, N.A
Tahun 2026 2,01 13 Maret 2026 A1**) A2**)
Tahun 2029 4,45 5 Desember 2029 A1**) A2**)
The Bank of Nova Scotia
Tahun 2024 0,70 15 April 2024 A2**) A2**)
Tahun 2025 1,30 11 Juni 2025 A2**) A2**)
Tahun 2025 4,50 16 Desember 2025 Baa1**) Baa1**)
Dolar Singapura
Housing and Development Board Singapore
Tahun 2025 2,63 17 September 2025 AAA***) AAA***)
Tahun 2028 2,32 24 Januari 2028 AAA***) AAA***)
Tahun 2028 1,54 12 Oktober 2028 AAA***) AAA***)
Tahun 2029 1,97 25 Januari 2029 AAA***) AAA***)
Tahun 2029 3,95 29 Januari 2029 AAA***) AAA***)
Tahun 2029 3,44 13 September 2028 AAA***) AAA***)
Pihak berelasi (Catatan 44)
Rupiah
PT Sarana Multigriya Finansial (Persero)
Berkelanjutan IV Tahap VII Tahun 2019
Seri C 9,25 12 Februari 2024 idAAA idAAA
Berkelanjutan V Tahap II Tahun 2019
Seri B 8,10 28 Agustus 2024 idAAA idAAA
Berkelanjutan V Tahap III Tahun 2020
Seri B 7,50 18 Februari 2025 idAAA idAAA
Berkelanjutan V Tahap IV Tahun 2020
Seri B 8,10 14 Juli 2025 idAAA idAAA
Berkelanjutan VI Tahap I tahun 2021
Seri B 5,75 10 Februari 2024 idAAA idAAA
Berkelanjutan V Tahap V tahun 2021
Seri B 6,40 8 Juli 2026 idAAA idAAA
Berkelanjutan VII Tahap I tahun 2023
Seri B 5,95 12 Juli 2026 idAAA -
Berkelanjutan VII Tahap II tahun 2023
Seri C 6,75 20 Oktober 2028 idAAA -
Berkelanjutan VI Tahap II Tahun 2021 6,00 17 November 2026 idAAA idAAA
Berkelanjutan VI Tahap III Tahun 2022 6,95 21 September 2027 idAAA idAAA
Berkelanjutan I Tahap I Tahun 2023 6,85 22 Februari 2028 idAAA -
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia (Pefindo)
**) Berdasarkan peringkat yang diterbitkan oleh Moody’s
***) Berdasarkan peringkat yang diterbitkan oleh Fitch Ratings
99
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan):
d.2. Obligasi (lanjutan)
Informasi mengenai tingkat suku bunga, tanggal jatuh tempo dan peringkat adalah sebagai berikut
(lanjutan):
Peringkat*)
Tingkat Bunga Per Tanggal
Tahun (%) Jatuh Tempo 31 Desember 2023 31 Desember 2022
Pihak berelasi (Catatan 44) (lanjutan)
Rupiah (lanjutan)
PT Sarana Multigriya Finansial (Persero) (lanjutan)
Sukuk Mudharabah Berkelanjutan II
Tahap I Tahun 2021 5,60 8 Juli 2024 idAAA idAAA
Berkelanjutan VI Tahap IV Tahun 2023 6,90 22 Desember 2028 idAAA -
PT Sarana Multi Infrastruktur (Persero)
Berkelanjutan I Tahap I Tahun 2016
Seri C 8,65 18 November 2026 idAAA -
Berkelanjutan II Tahap II Tahun 2019
Seri D 8,50 28 Agustus 2026 idAAA idAAA
Berkelanjutan II Tahap III Tahun 2019
Seri C 7,95 30 Oktober 2024 idAAA idAAA
Seri D 8,30 30 Oktober 2026 idAAA idAAA
Berkelanjutan V Tahap II Tahun 2019
Seri B 8,10 28 Agustus 2024 idAAA idAAA
Sukuk Mudharabah I Tahap II Tahun 2019
Seri D 8,55 28 Agustus 2026 idAAA idAAA
Berkelanjutan II Tahap IV Tahun 2020
Seri B 7,60 21 Juli 2023 - idAAA
Berkelanjutan II Tahap V Tahun 2020
Seri A 6,30 11 Desember 2023 - idAAA
Seri B 6,70 11 Desember 2025 idAAA idAAA
Berkelanjutan III Tahap II Tahun 2022 6,98 8 November 2025 idAAA idAAA
Berkelanjutan III Tahap I Tahun 2022
Seri B 5,75 5 Agustus 2025 idAAA idAAA
Berkelanjutan III Tahap III Tahun 2023
Seri B 6,70 17 Mei 2026 idAAA -
Seri C 6,80 17 Mei 2027 idAAA -
Berkelanjutan III Tahap IV Tahun 2023
Seri B 6,70 14 Desember 2026 idAAA -
PT Perusahaan Listrik Negara (Persero)
Berkelanjutan II Tahap I Tahun 2017
Seri C 8,50 11 Juli 2027 idAAA idAAA
Berkelanjutan II Tahap II Tahun 2017
Seri D 8,70 3 November 2032 idAAA idAAA
Berkelanjutan II Tahap III Tahun 2018
Seri C 7,25 22 Februari 2028 idAAA idAAA
Berkelanjutan III Tahap II Tahun 2018
Seri B 9,00 10 Oktober 2025 idAAA idAAA
Berkelanjutan III Tahap III Tahun 2019
Seri B 9,10 19 Februari 2024 idAAA idAAA
Seri D 9,60 19 Februari 2029 idAAA idAAA
Berkelanjutan III Tahap IV Tahun 2019
Seri A 8,00 1 Agustus 2024 idAAA idAAA
Seri B 8,50 1 Agustus 2026 idAAA idAAA
Seri C 8,70 1 Agustus 2029 idAAA idAAA
Berkelanjutan III Tahap V Tahun 2019
Seri A 7,90 1 Oktober 2024 idAAA idAAA
Seri B 8,40 1 Oktober 2026 idAAA idAAA
Seri D 9,40 1 Oktober 2034 idAAA idAAA
Berkelanjutan III Tahap VI Tahun 2020
Seri A 7,20 18 Februari 2025 idAAA idAAA
Seri B 7,70 18 Februari 2027 idAAA idAAA
Seri C 8,00 18 Februari 2030 idAAA idAAA
Seri D 8,70 18 Februari 2035 idAAA idAAA
Berkelanjutan III Tahap VII Tahun 2020
Seri D 9,10 6 Mei 2030 idAAA -
Berkelanjutan IV Tahap I Tahun 2020
Seri A 6,70 8 September 2025 idAAA idAAA
Sukuk Ijarah Berkelanjutan I Tahap II
Tahun 2013 Seri B 9,60 10 Desember 2023 - idAAA
Sukuk Ijarah Berkelanjutan II Tahap I
Tahun 2017 Seri B 8,50 11 Juli 2027 idAAA idAAA
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia (Pefindo)
100
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan):
d.2. Obligasi (lanjutan)
Informasi mengenai tingkat suku bunga, tanggal jatuh tempo dan peringkat adalah sebagai berikut
(lanjutan):
Peringkat*)
Tingkat Bunga Per Tanggal
Tahun (%) Jatuh Tempo 31 Desember 2023 31 Desember 2022
Pihak berelasi (Catatan 44) (lanjutan)
Rupiah (lanjutan)
PT Perusahaan Listrik Negara (Persero)
(lanjutan)
Sukuk Ijarah Berkelanjutan II Tahap II
Tahun 2017 Seri C 8,70 3 November 2032 idAAA idAAA
Sukuk Ijarah Berkelanjutan II Tahap III
Tahun 2018 Seri B 7,25 22 Februari 2028 idAAA idAAA
Sukuk Ijarah Berkelanjutan III Tahap II
Tahun 2018 Seri B 9,00 10 Oktober 2025 idAAA idAAA
Sukuk Ijarah Berkelanjutan III Tahap V
Tahun 2019 Seri A 7,90 1 Oktober 2024 idAAA idAAA
Sukuk Ijarah Berkelanjutan III Tahap IV
Tahun 2019 Seri B 8,50 1 Agustus 2026 idAAA idAAA
Sukuk Ijarah Berkelanjutan III Tahap VI
Tahun 2020 Seri C 8,75 18 Februari 2035 idAAA idAAA
PT Bank Mandiri (Persero) Tbk
Berkelanjutan I Tahap I Tahun 2016
Seri B 8,50 30 September 2023 - idAAA
Seri C 8,65 30 September 2026 idBBB- idAAA
Berkelanjutan I Tahap II Tahun 2017
Seri B 8,50 15 Juni 2024 idBBB- idAAA
Seri C 8,65 15 Juni 2027 idBBB- idAAA
Berkelanjutan I Tahap III Tahun 2018 8,50 21 September 2023 - idAAA
Berkelanjutan II Tahap I Tahun 2020
Seri A 7,75 12 Mei 2025 idBBB- idAAA
Seri B 8,30 12 Mei 2027 idBBB- -
PT Pupuk Indonesia (Persero)
Berkelanjutan I Tahap I Tahun 2017
Seri B 8,60 12 Juli 2024 AAA***) AAA***)
Berkelanjutan II Tahap I Tahun 2020
Seri A 7,00 3 September 2023 - AAA(idn)
Seri B 7,70 3 September 2025 AAA(idn) AAA(idn)
Seri C 8,30 3 September 2027 AAA(idn) -
Berkelanjutan II Tahap II Tahun 2021
Seri A 5,60 10 Maret 2024 AAA(idn) AAA(idn)
Seri B 6,20 10 Maret 2026 AAA(idn) AAA(idn)
Seri C 7,20 10 Maret 2028 AAA(idn) AAA(idn)
PT Bank Tabungan Negara (Persero) Tbk
Berkelanjutan II Tahap I Tahun 2015
Seri D 10,50 8 Juli 2025 idAA+ idAA+
Berkelanjutan III Tahap I Tahun 2017
Seri C 8,70 13 Juli 2024 idAA+ idAA+
Seri D 8,90 13 Juli 2027 idAA+ idAA+
Berkelanjutan III Tahap II Tahun 2019
Seri C 9,00 28 Juni 2024 idAA+ idAA+
Berkelanjutan IV Tahap I Tahun 2020
Seri B 7,80 19 Agustus 2023 - idAA+
Berkelanjutan IV Tahap II Tahun 2022
Seri A 5,50 24 Mei 2025 idAA+ idAA+
PT Kereta Api Indonesia (Persero)
Berkelanjutan II Tahun 2017
Seri B 8,25 21 November 2024 idAAA+ idAA+
Berkelanjutan II Tahun 2019
Seri A 7,75 13 Desember 2024 idAAA+ idAA+
Seri B 8,20 13 Desember 2026 idAAA+ idAA+
Berkelanjutan I Tahun 2022
Seri A 7,10 5 Agustus 2027 idAA+ idAA+
PT Mandiri Tunas Finance
Berkelanjutan IV Tahap II Tahun 2019
Seri B 9,50 26 Juli 2024 idAAA+ idAAA+
Berkelanjutan V Tahap III Tahun 2022
Seri A 5,90 23 Februari 2025 idAAA+ idAAA+
Seri B 6,75 23 Februari 2027 idAAA+ idAAA+
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia (Pefindo)
101
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan):
d.2. Obligasi (lanjutan)
Informasi mengenai tingkat suku bunga, tanggal jatuh tempo dan peringkat adalah sebagai berikut
(lanjutan):
Peringkat*)
Tingkat Bunga Per Tanggal
Tahun (%) Jatuh Tempo 31 Desember 2023 31 Desember 2022
Pihak berelasi (Catatan 44) (lanjutan)
Rupiah (lanjutan)
PT Mandiri Tunas Finance (lanjutan)
Berkelanjutan VI Tahap II Tahun 2023
Seri A 6,50 27 September 2026 idAAA+ idAAA+
Seri B 6,75 27 September 2029 idAAA+ idAAA+
Lembaga Pembiayaan Ekspor Indonesia
(Indonesia Eximbank)
Berkelanjutan IV Tahap V Tahun 2019
Seri C 8,70 9 Juli 2024 idAAA idAAA
Seri D 9,20 9 Juli 2026 idAAA idAAA
Berkelanjutan III Tahap V Tahun 2017
Seri C 8,25 15 Agustus 2024 idAAA idAAA
Berkelanjutan III Tahap VI Tahun 2018
Seri C 6,90 14 Februari 2025 idAAA idAAA
Berkelanjutan IV Tahap I Tahun 2018
Seri C 8,30 6 Juni 2025 idAAA idAAA
Berkelanjutan IV Tahap VII Tahun 2019
Seri D 8,50 29 Oktober 2026 idAAA idAAA
Berkelanjutan IV Tahap VIII Tahun 2019
Seri C 8,20 6 Desember 2026 idAAA idAAA
Berkelanjutan IV Tahap IV Tahun 2019
Seri E 9,50 23 April 2029 idAAA idAAA
Berkelanjutan IV Tahap VII Tahun 2019
Seri E 8,75 29 Oktober 2029 idAAA idAAA
PT Bank Mandiri Taspen
Berkelanjutan I Tahap I Tahun 2019
Seri B 8,20 26 November 2024 idAAA idAA+
Berkelanjutan I Tahap II Tahun 2021
Seri A 6,50 28 April 2024 idAAA idAA+
Seri B 7,25 28 April 2026 idAAA idAA+
Mata uang asing
PT Indonesia Asahan Aluminium (Persero)
Tahun 2023 5,71 15 November 2023 - BBB-***)
Tahun 2025 4,75 15 Mei 2025 BBB-***) BBB-***)
Tahun 2028 3,02 15 November 2028 BBB-***) BBB-***)
Tahun 2030 5,45 15 Mei 2030 BBB-***) BBB-***)
PT Bank Mandiri (Persero) Tbk
Tahun 2024 3,75 11 April 2024 BBB-***) BBB-***)
Tahun 2025 4,75 13 Mei 2025 BBB-***) BBB-***)
Tahun 2026 2,00 19 April 2026 BBB-***) BBB-***)
PT Perusahaan Listrik Negara (Persero)
Tahun 2027 4,13 15 Mei 2027 BBB***) BBB***)
Tahun 2028 5,45 21 Mei 2028 BBB***) BBB***)
Tahun 2029 5,38 25 Januari 2029 BBB***) BBB***)
Tahun 2030 3,38 5 Februari 2030 BBB***) BBB***)
PT Pertamina (Persero)
Tahun 2029 3,65 30 Juli 2029 BBB***) BBB***)
Tahun 2030 3,10 21 Januari 2030 BBB***) BBB***)
Tahun 2031 2,30 9 Februari 2031 BBB***) BBB***)
PT Perusahaan Gas Negara (Persero) Tbk
Tahun 2024 5,13 16 Mei 2024 BBB-***) BBB-***)
PT Pelabuhan Indonesia II (Persero)
Tahun 2025 4,25 5 Mei 2025 BBB***) BBB-***)
PT Sarana Multi Infrastruktur (Persero)
Tahun 2026 2,05 11 Mei 2026 BBB***) BBB***)
PT Pelabuhan Indonesia III (Persero)
Tahun 2024 4,88 1 Oktober 2024 BBB***) BBB-***)
PT Hutama Karya (Persero) Tbk
Tahun 2030 3,75 11 Mei 2030 BBB-***) BBB-***)
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia (Pefindo)
***) Berdasarkan peringkat yang diterbitkan oleh Fitch Ratings
102
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan):
d.3. Reksadana
31 Desember 2023 31 Desember 2022
Nilai wajar melalui laba rugi
Pihak ketiga
Rupiah
PT Manulife Aset Manajemen Indonesia 603.060 -
PT Trimegah Asset Management 208.569 701.222
PT BNP Paribas Investment Partners 8.480 11.686
PT Syailendra Capital - 750.803
PT Schroder Investment Management Indonesia - 604.108
PT Sucorinvest Asset Management - 12.880
PT Avrist Asset Management - 10.341
820.109 2.091.040
Dolar Amerika Serikat
PT Schroder Investment Management Indonesia 9.106 8.869
9.106 8.869
Pihak berelasi (Catatan 44)
Rupiah
PT BRI Manajemen Investasi (dahulu
PT Danareksa Investment Management) 2.413.552 3.527.388
PT PNM Investment Management 1.757.635 570.178
PT Bahana TCW Investment Management 964.231 635.716
PT Mandiri Manajemen Investasi - 251.720
5.135.418 4.985.002
5.964.633 7.084.911
Nilai Wajar melalui Penghasilan
Komprehensif Lain
Pihak ketiga
Rupiah
PT Trimegah Asset Management 2.683.934 2.254.051
PT Manulife Aset Manajemen Indonesia 2.278.298 1.515.150
PT Syailendra Capital 2.369.004 2.116.666
PT Berdikari Manajemen Investasi 577.171 577.330
PT Sinarmas Asset Management 165.927 169.610
PT Sucorinvest Asset Management 85.826 318.540
PT Mega Asset Management 20.160 20.729
PT Bank Central Asia 100.217 -
PT BNP Paribas Investment Management 201.152 -
8.481.689 6.972.076
Dolar Amerika Serikat
PT Manulife Aset Manajemen Indonesia 780.166 788.027
780.166 788.027
103
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan):
d.3. Reksadana (lanjutan)
31 Desember 2023 31 Desember 2022
Nilai Wajar melalui Penghasilan
Komprehensif Lain (lanjutan)
Pihak berelasi (Catatan 44)
Rupiah
PR BRI Manajemen Investasi (dahulu
PT Danareksa Investment Management) 2.458.668 1.875.482
PT Bahana TCW Investment Management 1.331.873 878.835
PT BNI Asset Management 759.176 756.788
PT PNM Investment Management 149.547 149.382
PT Mandiri Manajemen Investasi - 2.081
4.699.264 3.662.568
13.961.119 11.422.671
Total 19.925.752 18.507.582
d.4. Negotiable Certificate of Deposit (NCD)
Nilai wajar/Nilai tercatat
Tingkat
Bunga per Tanggal 31 Desember 31 Desember
Nilai/Nominal Tahun (%) Jatuh Tempo 2023 2022
Nilai wajar melalui laba rugi
Pihak berelasi (Catatan 44)
Rupiah
PT Bank Negara Indonesia (Persero) Tbk
Tahun 2022 Seri A 20.000 5,90 6 Jun 2023 - 18.554
- 18.554
Nilai wajar melalui penghasilan
komprehensif lain
Pihak ketiga
Mata Uang Asing
Central Bank Of China
111121602811N 130 0,97 13 Jan 2023 - 65.796
111122102811N 100 0,97 18 Jan 2023 - 50.613
111122801411N 95 0,71 11 Jan 2023 - 48.082
111123002811N 100 0,97 30 Jan 2023 - 50.613
111123000711N 10 0,58 6 Jan 2023 - 5.060
112121302811N 100 1,09 10 Jan 2024 50.350 -
50.350 220.164
Pihak berelasi (Catatan 44)
Rupiah
PT Bank Negara Indonesia (Persero) Tbk.
Tahun 2022 Seri C 10.000 6,20 8 Des 2023 - 9.277
Tahun 2023 Tahap I Seri C 90.000 6,53 21 Okt 2024 85.250 -
85.250 9.277
104
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan)
d.4. Negotiable Certificate of Deposit (NCD) (lanjutan)
Nilai wajar/Nilai tercatat
Tingkat
Bunga per Tanggal 31 Desember 31 Desember
Nilai/Nominal Tahun (%) Jatuh Tempo 2023 2022
Nilai wajar melalui penghasilan
komprehensif lain (lanjutan)
Pihak berelasi (Catatan 44)
(lanjutan)
Mata uang asing
PT Bank Negara Indonesia (Persero) Tbk.
Tahun 2022 Seri A 20 5,90 6 Juni 2023 - 316.020
- 316.020
Total 135.600 564.015
d.5. Obligasi Subordinasi
Nilai Wajar/Nilai Tercatat
31 Desember 2023 31 Desember 2022
Nilai wajar melalui laba rugi
Pihak ketiga
Rupiah
PT Bank KEB Hana Indonesia
Seri I Tahun 2016 - 32.001
PT Bank Central Asia Tbk
Berkelanjutan I Tahap I Tahun 2018 Seri B 15.783 15.632
15.783 47.633
Pihak berelasi (Catatan 44)
Rupiah
PT Bank Syariah Indonesia Tbk
Sukuk Mudharabah Subordinasi I Tahun 2016 - 2.036
15.783 49.669
Nilai wajar melalui penghasilan komprehensif lain
Pihak ketiga
Rupiah
PT Bank Pan Indonesia Tbk
Berkelanjutan II Tahap II Tahun 2017 - 40.304
PT Bank UOB Indonesia
Berkelanjutan I Tahap II Tahun 2017 - 20.740
PT Bank KEB Hana Indonesia
Seri I Tahun 2016 - 9.290
PT Bank Maybank Indonesia Tbk
Berkelanjutan II Tahap II Tahun 2016 - 18.283
PT Bank Central Asia Tbk
Berkelanjutan I Tahap I Tahun 2018 Seri A - 5.000
- 93.617
105
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan):
d.5. Obligasi Subordinasi (lanjutan)
Nilai Wajar/Nilai Tercatat
31 Desember 2023 31 Desember 2022
Nilai wajar melalui penghasilan komprehensif lain
(lanjutan)
Pihak berelasi (Catatan 44)
Rupiah
PT Bank Syariah Indonesia Tbk
Sukuk Mudharabah Subordinasi I Tahun 2016 - 25.454
- 119.071
Biaya perolehan diamortisasi
Pihak berelasi (Catatan 44)
Rupiah
PT Bank Syariah Indonesia Tbk
Sukuk Mudharabah Subordinasi I Tahun 2016 - 7.000
- 7.000
Total 15.783 175.740
Informasi mengenai tingkat suku bunga, tanggal jatuh tempo dan peringkat adalah sebagai berikut:
Peringkat*)
Tingkat Bunga Tanggal
per Tahun (%) Jatuh Tempo 31 Desember 2023 31 Desember 2022
Pihak ketiga
Rupiah
PT Bank KEB Hana Indonesia
Seri I Tahun 2016 9,95 21 Des 2023 - AA(idn)***)
PT Bank Central Asia Tbk
Berkelanjutan I Tahap I Tahun 2018
Seri A 7,75 5 Jul 2025 - idAA
Seri B 8,00 5 Jul 2030 idAA idAA
PT Bank Maybank Indonesia Tbk
Berkelanjutan II Tahap II Tahun 2016 9,63 10 Jun 2023 - AA(idn)***)
PT Bank Pan Indonesia Tbk
Berkelanjutan II Tahap II Tahun 2017 10,25 17 Mar 2024 - idA+
PT Bank UOB Indonesia
Berkelanjutan I Tahap II Tahun 2017 9,25 17 Okt 2024 - AA(idn)***)
Pihak berelasi
Rupiah
PT Bank Syariah Indonesia Tbk
Sukuk Mudharabah Subordinasi I
Tahun 2016 9,25 16 Nov 2023 - idA+
*) Berdasarkan peringkat yang diterbitkan oleh PT Pemeringkat Efek Indonesia (Pefindo)
***) Berdasarkan peringkat yang diterbitkan oleh Fitch Ratings
106
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
d) Berdasarkan Jenis dan Penerbit (lanjutan):
d.6. Medium-Term Note (MTN)
Nilai wajar/Nilai tercatat
Tingkat Bunga Tanggal 31 Desember 31 Desember
Nilai/Nominal per Tahun (%) Jatuh Tempo 2023 2022
Nilai wajar melalui
penghasilan
komprehensif lain
Pihak berelasi (Catatan 44)
Rupiah
PT Bahana Pembinaan Usaha
Indonesia (Persero)
MTN I Tahun 2022*) 200.000 9,00 2 Nov 2027 153.503 223.023
Perum Perumnas
Tahap III Tahun 2018 Seri A*) 60.000 11,25 10 Des 2023 - 62.520
Tahap III Tahun 2018 Seri B*) 65.000 11,85 10 Des 2026 62.520 -
216.023 285.543
Biaya perolehan diamortisasi
Pihak berelasi (Catatan 44)
Rupiah
PT Perkebunan
Nusantara II
VIII Seri A*) 10.000 11,00 26 Jun 2024 10.000 10.000
VIII Seri B*) 1.000 11,00 31 Okt 2024 1.000 1.000
11.000 11.000
Total 227.023 296.543
*) Bunga diterima setiap 3 (tiga) bulan sekali
e) Tingkat suku bunga rata-rata:
31 Desember 2023 31 Desember 2022
Rupiah 6,61% 6,82%
Dolar Amerika Serikat 3,80 3,54%
Euro Eropa 2,31 1,67%
Dolar Singapura 2,67 2,87%
Dolar Taiwan Baru 1,39 1,03
Yen Jepang 0,61 0,61%
f) BRI mengakui kerugian yang belum direalisasi-neto dari perubahan nilai wajar efek-efek yang
diklasifikasikan dalam “nilai wajar melalui laba rugi” sebesar Rp214.435 dan Rp145.520
masing-masing untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2023 dan 2022, yang
dilaporkan dalam akun “keuntungan yang belum direalisasi dari perubahan nilai wajar efek-efek” di
laporan laba rugi dan penghasilan komprehensif lain konsolidasian.
g) BRI mengakui keuntungan neto atas penjualan efek-efek sebesar Rp1.898.653 dan Rp1.518.191
masing-masing untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2023 dan 2022, yang
dilaporkan dalam akun “keuntungan dari penjualan efek-efek - neto” di laporan laba rugi dan
penghasilan komprehensif lain konsolidasian.
107
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
h) Efek-efek sejumlah nominal Rp20.563.516 dan Rp10.867.140 masing-masing pada tanggal-tanggal
31 Desember 2023 dan 2022, telah dijual dengan janji dibeli kembali (Catatan 23).
i) Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan:
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Efek-efek yang diukur pada nilai
wajar melalui penghasilan
komprehensif lain
Nilai tercatat awal 150.802.567 - - 150.802.567
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih nilai tercatat 15.393.453 - - 15.393.453
Aset keuangan baru yang diterbitkan atau
dibeli 9.682.747 - - 9.682.747
Aset keuangan yang dihentikan
pengakuannya (12.201.857) - - (12.201.857 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (337.745) - - (337.745)
Nilai tercatat akhir 163.339.165 - - 163.339.165
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Efek-efek yang diukur pada biaya
perolehan diamortisasi
Nilai tercatat awal 158.406.378 - - 158.406.378
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih nilai tercatat (1.763.236) - - (1.763.236 )
Aset keuangan baru yang diterbitkan atau
dibeli 6.247.397 - - 6.247.397
Aset keuangan yang dihentikan
pengakuannya (9.664.875) - - (9.664.875 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (7.866.696) - - (7.866.696 )
Nilai tercatat akhir 145.358.968 - - 145.358.968
108
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
i) Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan (lanjutan):
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Efek-efek yang diukur pada nilai
wajar melalui penghasilan
komprehensif lain
Nilai tercatat awal 201.526.369 - - 201.526.369
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih nilai tercatat (14.482.901) - - (14.482.901 )
Aset keuangan baru yang diterbitkan atau
dibeli 20.265.482 - - 20.265.482
Aset keuangan yang dihentikan
pengakuannya (59.349.780) - - (59.349.780 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain 2.843.397 - - 2.843.397
Nilai tercatat akhir 150.802.567 - - 150.802.567
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Efek-efek yang diukur pada biaya
perolehan diamortisasi
Nilai tercatat awal 151.521.026 - - 151.521.026
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih nilai tercatat 1.467.824 - - 1.467.824
Aset keuangan baru yang diterbitkan atau
dibeli 10.879.708 - - 10.879.708
Aset keuangan yang dihentikan
pengakuannya (7.860.448) - - (7.860.448 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain 2.398.268 - - 2.398.268
Nilai tercatat akhir 158.406.378 - - 158.406.378
109
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
i) Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan (lanjutan):
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Efek-efek yang diukur pada nilai
wajar melalui penghasilan
komprehensif lain
Cadangan atas kerugian kredit
ekspektasian awal 141.559 - - 141.559
Pengalihan ke - - - -
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih penyisihan
kerugian (2.464) - - (2.464 )
Aset keuangan baru yang diterbitkan atau
dibeli 12.050 - - 12.050
Aset keuangan yang dihentikan
pengakuannya (18.764) - - (18.764 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (4.151) - - (4.151 )
Cadangan atas kerugian kredit
ekspektasian akhir*) 128.230 - - 128.230
*) Cadangan kerugian penurunan nilai atas efek-efek yang diukur pada nilai wajar melalui penghasilan komprehensif lain dicatat pada penghasilan komprehensif lain
sehingga nilai tercatatnya disajikan sebesar nilai wajarnya.
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Efek-efek yang diukur pada biaya
perolehan diamortisasi
Cadangan atas kerugian kredit
ekspektasian awal 82.835 - - 82.835
Pengalihan ke - - - -
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih penyisihan
kerugian (5.757) - - (5.757 )
Aset keuangan baru yang diterbitkan atau
dibeli 3.365 - - 3.365
Aset keuangan yang dihentikan
pengakuannya (7.235) - - (7.235 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain 8.302 - - 8.302
Cadangan atas kerugian kredit
ekspektasian akhir 81.510 - - 81.510
110
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
7. EFEK-EFEK (lanjutan)
i) Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan (lanjutan):
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Efek-efek yang diukur pada nilai
wajar melalui penghasilan
komprehensif lain
Cadangan atas kerugian kredit
ekspektasian awal 554.756 - - 554.756
Pengalihan ke - - - -
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih penyisihan
kerugian (282.698) - - (282.698 )
Aset keuangan baru yang diterbitkan atau
dibeli 23.722 - - 23.722
Aset keuangan yang dihentikan
pengakuannya (154.223) - - (154.223 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain 2 - - 2
Cadangan atas kerugian kredit
ekspektasian akhir*) 141.559 - - 141.559
*) Cadangan kerugian penurunan nilai atas efek-efek yang diukur pada nilai wajar melalui penghasilan komprehensif lain dicatat pada penghasilan komprehensif lain
sehingga nilai tercatatnya disajikan sebesar nilai wajarnya.
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Efek-efek yang diukur pada biaya
perolehan diamortisasi
Cadangan atas kerugian kredit
ekspektasian awal 311.120 - - 311.120
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih penyisihan
kerugian (161.213) - - (161.213 )
Aset keuangan baru yang diterbitkan atau
dibeli 21.444 - - 21.444
Aset keuangan yang dihentikan
pengakuannya (90.586) - - (90.586 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain 2.070 - - 2.070
Cadangan atas kerugian kredit
ekspektasian akhir 82.835 - - 82.835
Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai pada tanggal
31 Desember 2023 dan 2022 telah memadai.
111
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
8. WESEL EKSPOR DAN TAGIHAN LAINNYA
a) Berdasarkan Jenis dan Mata Uang:
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak ketiga
Rupiah
Wesel Tagih 6.366.822 5.575.972
Surat Kredit Berdokumen
Dalam Negeri (SKBDN) 5.225.499 4.286.069
Wesel Ekspor 948.474 3.355.392
Tagihan Lainnya 355.533 506.167
12.896.328 13.723.600
Mata uang asing
Surat Kredit Berdokumen
Dalam Negeri (SKBDN)
Dolar Amerika Serikat 1.920.785 29.574 -
Wesel Ekspor
Dolar Amerika Serikat 569.043.299 8.761.560 400.745.904 6.238.612
Renminbi 347.287.381 753.635 36.117.545 80.864
Euro Eropa - 194.897 3.232
9.515.195 6.322.708
Wesel Tagih
Dolar Amerika Serikat 1.671.338.459 25.733.598 603.556.630 9.395.868
Euro Eropa 2.643.272 45.037 11.562.854 191.732
Renminbi 4.837.899 10.499 2.759.864 6.179
Yen Jepang 5.707.955 621 -
25.789.755 9.593.779
Tagihan Lainnya
Dolar Amerika Serikat 38.072.991 586.210 29.212.471 454.765
Renminbi 14.353.420 31.148 24.531.085 54.923
Yen Jepang 64.121.200 6.981 52.414.886 6.175
Euro Eropa 68.625 1.169 -
625.508 515.863
35.960.032 16.432.350
48.856.360 30.155.950
Pihak berelasi (Catatan 44)
Rupiah
Wesel Tagih 2.909.367 4.552.374
Surat Kredit Berdokumen
Dalam Negeri (SKBDN) 359.966 951.749
Tagihan Lainnya 340.411 158.541
Wesel Ekspor 38.666 89.703
3.648.410 5.752.367
Mata uang asing
Wesel Tagih
Dolar Amerika Serikat 69.242.781 1.066.131 150.101.816 2.336.710
Pound Sterling Inggris 4.541 89 -
Wesel Ekspor
Dolar Amerika Serikat 96.636 1.488 113.946 1.774
1.067.708 2.338.484
112
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
8. WESEL EKSPOR DAN TAGIHAN LAINNYA (lanjutan)
a) Berdasarkan Jenis dan Mata Uang (lanjutan):
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak berelasi (Catatan 44) (lanjutan)
Mata uang asing (lanjutan)
Tagihan Lainnya
Dolar Amerika Serikat 14.993.050 230.848 51.501.356 801.747
Euro Eropa 5.002.350 85.232 637.745 10.575
Yen Jepang 62.880.000 6.846 62.880.000 7.408
Pound Sterling Inggris - 44.900 844
322.926 820.574
1.390.634 3.159.058
5.039.044 8.911.425
Total 53.895.404 39.067.375
Cadangan kerugian penurunan nilai (2.323.916) (1.638.929 )
Bersih 51.571.488 37.428.446
b) Berdasarkan Kolektibilitas:
Pada tanggal-tanggal 31 Desember 2023 dan 2022 semua wesel ekspor dan tagihan lainnya
diklasifikasikan “Lancar”, kecuali senilai Rp599.732 dengan kolektibilitas “Dalam Perhatian Khusus”
pada tanggal 31 Desember 2022.
c) Berdasarkan Jangka Waktu:
Klasifikasi jangka waktu wesel ekspor dan tagihan lainnya berdasarkan sisa umur sampai dengan
saat jatuh tempo adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Pihak ketiga
1 bulan 26.851.284 9.363.195
> 1 bulan - 3 bulan 15.250.996 11.037.276
> 3 bulan - 1 tahun 6.754.080 9.755.479
48.856.360 30.155.950
Pihak berelasi (Catatan 44)
1 bulan 2.221.008 2.480.729
> 1 bulan - 3 bulan 798.625 3.792.441
> 3 bulan - 1 tahun 2.019.411 2.638.255
5.039.044 8.911.425
53.895.404 39.067.375
Cadangan kerugian penurunan nilai (2.323.916) (1.638.929)
Bersih 51.571.488 37.428.446
113
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
8. WESEL EKSPOR DAN TAGIHAN LAINNYA (lanjutan)
d) Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan:
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Wesel Ekspor dan Tagihan Lainnya
Nilai tercatat awal 38.376.387 690.988 - 39.067.375
Pengalihan ke
Stage 1 - - - -
Stage 2 (945.043) 945.043 - -
Stage 3 - - - -
Pengukuran kembali bersih nilai tercatat - - - -
Aset keuangan baru yang diterbitkan atau
dibeli 43.385.603 1.074.429 - 44.460.032
Aset keuangan yang dihentikan
pengakuannya (28.406.723) (1.197.707) - (29.604.430 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (27.522) (51) - (27.573 )
Nilai tercatat akhir 52.382.702 1.512.702 - 53.895.404
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Wesel Ekspor dan Tagihan Lainnya
Nilai tercatat awal 29.338.221 325.350 654 29.664.225
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih nilai tercatat - - - -
Aset keuangan baru yang diterbitkan atau
dibeli 38.193.005 692.648 - 38.885.653
Aset keuangan yang dihentikan
pengakuannya (29.338.221) (325.350) (654 ) (29.664.225 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain 183.382 (1.660) - 181.722
Nilai tercatat akhir 38.376.387 690.988 - 39.067.375
114
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
8. WESEL EKSPOR DAN TAGIHAN LAINNYA (lanjutan)
d) Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan (lanjutan):
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Wesel Ekspor dan Tagihan Lainnya
Cadangan atas kerugian kredit
kredit ekspektasian akhir 1.108.792 530.137 - 1.638.929
Pengalihan ke
Stage 1 - - - -
Stage 2 (58.346) 58.346 - -
Stage 3 - - - -
Pengukuran kembali bersih penyisihan
kerugian - 734.771 - 734.771
Aset keuangan baru yang diterbitkan atau
dibeli 1.067.552 463.664 - 1.531.216
Aset keuangan yang dihentikan
pengakuannya (1.050.447) (530.546) - (1.580.993 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain 1 (8) - (7 )
Cadangan atas kerugian
kredit ekspektasian akhir 1.067.552 1.256.364 - 2.323.916
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Wesel Ekspor dan Tagihan Lainnya
Cadangan atas kerugian kredit
kredit ekspektasian akhir 979.763 161.932 654 1.142.349
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih penyisihan
kerugian - - - -
Aset keuangan baru yang diterbitkan atau
dibeli 1.109.971 530.137 - 1.640.108
Aset keuangan yang dihentikan
pengakuannya (979.763) (161.932) (654 ) (1.142.349 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (1.179) - - (1.179 )
Cadangan atas kerugian
kredit ekspektasian akhir 1.108.792 530.137 - 1.638.929
Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai wesel ekspor dan
tagihan lainnya pada tanggal 31 Desember 2023 dan 2022 telah memadai.
115
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
9. EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI
a) Efek-efek yang dibeli dengan janji dijual kembali pada tanggal-tanggal 31 Desember 2023 dan
2022 terdiri dari:
31 Desember 2023
Tingkat Suku Tanggal
Bunga (%) Tanggal Beli Jual Kembali Nilai Beli Nilai Tercatat
Pihak ketiga
Rupiah
Bank Indonesia
Obligasi Pemerintah
VR0054 6,00% 28 Des 2023 04 Jan 2024 9.546.172 9.552.536
VR0036 6,16% 04 Okt 2023 03 Jan 2024 2.876.476 2.920.281
VR0052 6,16% 11 Okt 2023 10 Jan 2024 1.925.750 1.952.770
VR0064 6,43% 15 Nov 2023 15 Feb 2024 1.920.082 1.936.200
VR0044 6,46% 29 Nov 2023 28 Feb 2024 1.920.096 1.931.466
VR0056 6,16% 18 Okt 2023 17 Jan 2024 480.157 486.319
VR0082 6,40% 04 Agu 2023 03 Mei 2024 144.282 148.130
VR0094 6,67% 13 Jan 2023 12 Jan 2024 92.694 98.757
VR0061 6,50% 28 Apr 2023 26 Jan 2024 93.600 97.791
VR0049 6,45% 09 Jun 2023 08 Mar 2024 93.476 96.926
VR0037 6,41% 16 Jun 2023 14 Jun 2024 93.069 96.367
PT Bank OCBC NISP Tbk
Obligasi Pemerintah
FR0070 5,85% 29 Des 2023 02 Jan 2024 2.016.348 2.017.331
FR0077 5,85% 29 Des 2023 02 Jan 2024 996.165 996.651
PT Bank UOB Indonesia
Obligasi Pemerintah
IDSR041224364S 6,50% 22 Des 2023 05 Jan 2024 1.405.969 1.408.508
FR0095 6,70% 20 Des 2023 19 Jan 2024 483.251 484.330
IDSR131124364S 6,27% 28 Des 2023 04 Jan 2024 94.173 94.239
PT Bank Central Asia Tbk
Obligasi Pemerintah
FR0095 5,85% 29 Des 2023 02 Jan 2024 972.060 972.534
PT BPD Jawa Barat dan Banten Tbk
Obligasi Pemerintah
FR0086 6,20% 28 Des 2023 03 Jan 2024 942.176 942.825
FR0090 6,20% 28 Des 2023 03 Jan 2024 924.632 925.269
FR0065 6,20% 28 Des 2023 03 Jan 2024 467.930 468.252
FR0091 6,20% 28 Des 2023 03 Jan 2024 463.996 464.315
PT Bank Mega Tbk
Obligasi Pemerintah
FR0086 6,20% 28 Des 2023 02 Jan 2024 942.176 942.825
PT BPD Jawa Timur
Obligasi Pemerintah
FR0090 6,30% 22 Des 2023 02 Jan 2024 739.365 740.659
FR0081 6,50% 21 Des 2023 04 Jan 2024 570.879 572.013
FR0086 6,30% 22 Des 2023 02 Jan 2024 188.444 188.774
PT Bank Pan Indonesia Tbk
Obligasi Pemerintah
FR0087 6,70% 20 Des 2023 19 Jan 2024 470.212 471.262
FR0086 6,67% 13 Des 2023 12 Jan 2024 469.383 471.035
PT Bank Permata Tbk
Obligasi Pemerintah
FR0090 6,15% 28 Des 2023 02 Jan 2024 462.316 462.632
PT Bank DKI
Obligasi Pemerintah
FR0095 6,15% 28 Des 2023 02 Jan 2024 291.517 291.716
FR0091 6,53% 21 Des 2023 04 Jan 2024 277.645 278.199
FR0088 6,20% 28 Des 2023 03 Jan 2024 272.478 272.666
FR0095 6,15% 28 Des 2023 02 Jan 2024 194.345 194.477
FR0091 6,53% 21 Des 2023 04 Jan 2024 92.548 92.733
FR0090 6,20% 28 Des 2023 03 Jan 2024 92.463 92.527
FR0088 6,20% 28 Des 2023 03 Jan 2024 90.826 90.889
116
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
9. EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI (lanjutan)
a) Efek-efek yang dibeli dengan janji dijual kembali pada tanggal-tanggal 31 Desember 2023 dan
2022 terdiri dari (lanjutan):
31 Desember 2023
Tingkat Suku Tanggal
Bunga (%) Tanggal Beli Jual Kembali Nilai Beli Nilai Tercatat
Pihak ketiga (lanjutan)
Rupiah (lanjutan)
PT BPD Sumatera Selatan dan
Bangka Belitung
Obligasi Pemerintah
FR0096 6,27% 28 Des 2023 04 Jan 2024 246.560 246.732
PT Bank China Construction Bank
Indonesia Tbk
Obligasi Pemerintah
IDSR081124364S 6,70% 20 Des 2023 19 Jan 2024 94.085 94.295
Total 33.447.796 33.595.231
31 Desember 2022
Tingkat Suku Tanggal
Bunga (%) Tanggal Beli Jual Kembali Nilai Beli Nilai Tercatat
Pihak ketiga
Rupiah
Bank Indonesia
Obligasi Pemerintah
VR0046 5,50% 30 Des 2022 06 Jan 2023 9.583.874 9.585.338
VR0058 5,50 27 Des 2022 03 Jan 2023 9.521.920 9.527.739
VR0062 5,50 28 Des 2022 04 Jan 2023 7.609.509 7.612.996
VR0036 5,75 30 Des 2022 13 Jan 2023 4.782.695 4.783.459
VR0035 5,50 29 Des 2022 05 Jan 2023 4.781.733 4.783.195
FR0057 6,05 18 Nov 2022 17 Feb 2023 3.276.051 3.299.725
VR0038 5,50 26 Des 2022 02 Jan 2023 2.878.666 2.880.865
VR0044 6,26 23 Des 2022 24 Mar 2023 961.918 963.256
VR0068 5,79 07 Des 2022 04 Jan 2023 462.705 464.490
VR0068 5,78 07 Des 2022 04 Jan 2023 462.704 464.487
FR0088 3,28 07 Jan 2022 06 Jan 2023 215.997 223.042
FR0052 4,05 29 Jul 2022 28 Jul 2023 116.041 118.064
FR0052 4,20 26 Agu 2022 24 Feb 2023 112.814 114.486
FR0079 4,30 26 Agu 2022 26 Mei 2023 106.312 107.925
FR0058 3,95 29 Jul 2022 27 Jan 2023 99.311 101.000
VR0042 6,48 23 Des 2022 23 Jun 2023 96.192 96.330
VR0052 6,62 23 Des 2022 22 Sep 2023 95.826 95.967
VR0085 6,34 18 Nov 2022 19 Mei 2023 93.416 94.123
VR0053 6,70 23 Des 2022 22 Des 2023 93.326 93.465
FR0065 4,35 26 Agu 2022 25 Agu 2023 91.478 92.882
FR0065 4,00 29 Jul 2022 28 Apr 2023 88.270 89.790
FR0073 5,35 23 Sep 2022 24 Mar 2023 52.702 53.477
FR0073 5,35 23 Sep 2022 24 Mar 2023 52.702 53.476
FR0058 5,54 23 Sep 2022 23 Jun 2023 50.540 51.310
FR0058 5,53 23 Sep 2022 23 Jun 2023 50.540 51.309
FR0070 6,23 01 Des 2022 02 Mar 2023 49.742 50.001
FR0074 6,65 18 Nov 2022 17 Nov 2023 48.194 48.577
VR0057 6,04 21 Okt 2022 21 Jul 2023 46.561 47.116
VR0085 5,85 21 Okt 2022 27 Apr 2023 46.516 47.053
VR0076 6,16 21 Okt 2022 20 Okt 2023 46.382 46.945
FR0096 6,53 18 Nov 2022 18 Agu 2023 46.456 46.818
FR0088 5,65 23 Sep 2022 22 Sep 2023 43.008 43.678
FR0088 5,65 23 Sep 2022 22 Sep 2023 43.008 43.677
117
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
9. EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL KEMBALI (lanjutan)
a) Efek-efek yang dibeli dengan janji dijual kembali pada tanggal-tanggal 31 Desember 2023 dan
2022 terdiri dari (lanjutan):
31 Desember 2022
Tingkat Suku Tanggal
Bunga (%) Tanggal Beli Jual Kembali Nilai Beli Nilai Tercatat
Pihak ketiga (lanjutan)
Rupiah (lanjutan)
PT Bank OCBC NISP Tbk
Obligasi Pemerintah
FR0077 5,35 29 Des 2022 02 Jan 2023 1.984.142 1.984.732
FR0081 5,35 29 Des 2022 02 Jan 2023 1.924.557 1.925.129
PT BPD Jawa Barat dan Banten Tbk
Obligasi Pemerintah
FR0087 5,75 28 Des 2022 04 Jan 2023 462.887 463.108
PT Bank Nationalnobu Tbk
Obligasi Pemerintah
FR0088 5,73 08 Nov 2022 07 Feb 2023 213.388 215.188
PT BPD Jawa Timur
Obligasi Pemerintah
FR0070 6,23 29 Nov 2022 28 Feb 2023 199.031 200.133
PT BPD Sulawesi Tengah
Obligasi Pemerintah
FR0070 5,80 27 Des 2022 03 Jan 2023 50.294 50.327
Total 50.941.408 51.014.678
Pada tanggal-tanggal 31 Desember 2023 dan 2022, semua kolektibilitas atas efek-efek yang dibeli
dengan janji dijual kembali diklasifikasikan “Lancar”.
Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai tidak diperlukan pada
tanggal-tanggal 31 Desember 2023 dan 2022, karena Manajemen berkeyakinan bahwa efek-efek yang
dibeli dengan janji dijual kembali dapat ditagih.
10. TAGIHAN DAN LIABILITAS DERIVATIF
Ikhtisar transaksi derivatif adalah sebagai berikut:
31 Desember 2023
Tagihan Liabilitas
Transaksi derivatif derivatif
Swap suku bunga 381.607 369.374
Pembelian dan penjualan forward mata uang asing 284.050 108.496
Swap mata uang asing 223.308 403.003
Swap mata uang dan suku bunga 18.045 37.444
Pembelian dan penjualan spot mata uang asing 4.673 6.893
Total 911.683 925.210
118
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
10. TAGIHAN DAN LIABILITAS DERIVATIF (lanjutan)
Ikhtisar transaksi derivatif adalah sebagai berikut (lanjutan):
31 Desember 2022
Tagihan Liabilitas
Transaksi derivatif derivatif
Swap suku bunga 548.024 510.221
Swap mata uang asing 194.939 118.076
Pembelian dan penjualan forward mata uang asing 153.074 134.666
Pembelian dan penjualan spot mata uang asing 15.368 20.958
Total 911.405 783.921
Berikut di bawah ini nilai nosional dari transaksi derivatif:
Nilai Nosional
(mata uang asing nilai penuh,
Rupiah dalam jutaan)
31 Desember 2023 31 Desember 2022
Swap mata uang dan suku bunga
Rupiah 1.596.707 -
Dolar Amerika Serikat 38.849.458 -
Swap suku bunga
Dolar Amerika Serikat 836.544.325 991.572.073
Option mata uang
Kontrak penjualan
Dolar Amerika Serikat 70.337.283 316.378.967
Spot mata uang asing
Kontrak pembelian
Dolar Amerika Serikat 134.500.000 190.550.000
Pound Sterling Inggris 20.000.000 1.000.000
Euro Eropa 23.500.000 -
Dolar Australia 6.000.000 -
Kontrak penjualan
Dolar Amerika Serikat 103.000.000 201.300.000
Renminbi 34.380.488 -
Pound Sterling Inggris 16.000.000 -
Euro Eropa 14.500.000 -
Dolar Australia 2.000.000 -
Forward mata uang asing
Kontrak pembelian
Yen Jepang 2.157.313.167 -
Dolar Amerika Serikat 483.866.974 205.870.175
Renminbi 19.250.000 -
Euro Eropa 15.268.092 7.262.813
Dolar Australia - 1.000.000
Rupiah - 260.860
Kontrak penjualan
Dolar Amerika Serikat 2.003.452.579 1.509.881.189
Dolar Australia 10.004.640 1.000.000
Euro Eropa 1.683.154 2.000.000
Yen Jepang - 357.794.464
119
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
10. TAGIHAN DAN LIABILITAS DERIVATIF (lanjutan)
Berikut di bawah ini nilai nosional dari transaksi derivatif (lanjutan):
Nilai Nosional
(mata uang asing nilai penuh,
Rupiah dalam jutaan)
31 Desember 2023 31 Desember 2022
Swap mata uang asing
Kontrak pembelian
Dolar Amerika Serikat 883.785.000 607.013.305
Euro Eropa 21.700.000 11.000.000
Kontrak penjualan
Dolar Amerika Serikat 1.666.985.952 2.305.422.839
Euro Eropa 136.500.000 119.000.000
Pound Sterling Inggris 30.400.000 13.000.000
Dolar New Zealand 15.000.000 20.000.000
Renminbi 16.500.000 16.500.000
Para pihak yang melakukan kontrak derivatif dalam bentuk swap suku bunga ataupun swap mata uang
dan suku bunga dengan BRI berkewajiban membayar bunga tetap (fixed rate) atau bunga mengambang
(floating rate) antara lain SOFR 3 (tiga) bulanan atau 6 (enam) bulanan ditambah dengan marjin tertentu.
11. KREDIT YANG DIBERIKAN
a) Berdasarkan Jenis dan Mata Uang:
Rincian pinjaman yang diberikan berdasarkan jenis adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Pihak ketiga
Rupiah
Modal kerja 665.301.670 584.022.730
Konsumsi 291.855.160 272.227.246
Investasi 84.839.826 77.766.122
Cash Collateral 120.980 134.783
1.042.117.636 934.150.881
Mata uang asing
Investasi 60.649.004 47.253.484
Modal kerja 32.456.813 33.128.457
Konsumsi 1.248.783 992.241
94.354.600 81.374.182
1.136.472.236 1.015.525.063
120
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan)
a) Berdasarkan Jenis dan Mata Uang (lanjutan):
Rincian pinjaman yang diberikan berdasarkan jenis adalah sebagai berikut (lanjutan):
31 Desember 2023 31 Desember 2022
Pihak berelasi (Catatan 44)
Rupiah
Investasi 25.328.993 29.109.589
Modal kerja 22.570.722 19.006.439
Konsumsi 202.992 198.703
48.102.707 48.314.731
Mata uang asing
Modal kerja 8.246.770 11.569.451
Investasi 4.930.993 3.865.574
13.177.763 15.435.025
61.280.470 63.749.756
Total 1.197.752.706 1.079.274.819
Dikurangi cadangan kerugian
penurunan nilai (79.924.211) (88.323.830)
Bersih 1.117.828.495 990.950.989
Rincian pinjaman yang diberikan berdasarkan mata uang adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Rupiah 1.090.220.343 982.465.612
Mata uang asing
Dolar Amerika Serikat 6.983.904.314 107.531.174 6.214.866.162 96.749.930
Euro Eropa 62.891 1.072 125.228 2.076
Dolar Singapura 9.992 117 4.011.742 46.508
Yen Jepang - - 90.763.955 10.693
107.532.363 96.809.207
Total 1.197.752.706 1.079.274.819
Dikurangi cadangan
kerugian penurunan nilai (79.924.211) (88.323.830 )
Bersih 1.117.828.495 990.950.989
121
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan)
b) Berdasarkan Sektor Ekonomi:
31 Desember 2023 31 Desember 2022
Pihak ketiga
Rupiah
Perdagangan, perhotelan dan restoran 380.541.641 348.689.024
Pertanian 170.821.987 147.030.128
Perindustrian 68.538.993 64.764.099
Jasa dunia usaha 62.285.323 54.625.353
Pengangkutan, pergudangan dan komunikasi 19.005.972 11.478.168
Konstruksi 13.822.884 12.543.433
Pertambangan 12.039.085 2.522.711
Jasa pelayanan sosial 6.492.786 5.634.752
Listrik, gas dan air 3.515.414 4.825.989
Lain-lain 305.053.551 282.037.224
1.042.117.636 934.150.881
Mata uang asing
Perindustrian 28.886.861 28.295.501
Pertambangan 18.668.806 8.222.920
Listrik, gas dan air 16.010.011 17.416.378
Pertanian 10.209.149 8.482.101
Perdagangan, perhotelan dan restoran 7.101.727 6.651.811
Jasa dunia usaha 5.777.586 5.676.005
Konstruksi 5.144.603 4.594.455
Pengangkutan, pergudangan dan komunikasi 1.206.064 800.905
Jasa pelayanan sosial 240 233.280
Lain-lain 1.349.553 1.000.826
94.354.600 81.374.182
1.136.472.236 1.015.525.063
Pihak berelasi (Catatan 44)
Rupiah
Konstruksi 15.844.765 15.002.419
Perdagangan, perhotelan dan restoran 8.660.446 3.476.021
Listrik, gas dan air 7.226.951 9.346.356
Pengangkutan, pergudangan dan komunikasi 6.758.265 7.202.288
Pertanian 3.432.207 4.430.088
Perindustrian 3.375.970 5.217.969
Jasa dunia usaha 1.792.749 2.008.930
Jasa pelayanan sosial 500.000 275.117
Pertambangan 306.903 1.156.277
Lain-lain 204.451 199.266
48.102.707 48.314.731
122
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan)
b) Berdasarkan Sektor Ekonomi (lanjutan):
31 Desember 2023 31 Desember 2022
Pihak berelasi (Catatan 44) (lanjutan)
Mata uang asing
Listrik, gas dan air 3.669.593 4.784.350
Perindustrian 3.462.758 3.633.650
Jasa dunia usaha 2.690.443 2.773.946
Jasa pelayanan sosial 1.207.001 305.304
Perdagangan, perhotelan dan restoran 855.325 891.584
Pertambangan 826.582 2.578.518
Pertanian 462.551 467.673
Konstruksi 3.510 -
13.177.763 15.435.025
61.280.470 63.749.756
Total 1.197.752.706 1.079.274.819
Dikurangi cadangan kerugian
penurunan nilai (79.924.211) (88.323.830)
Bersih 1.117.828.495 990.950.989
c) Berdasarkan Jangka Waktu:
Klasifikasi jangka waktu kredit yang diberikan berdasarkan sisa umur sampai dengan saat jatuh
tempo adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Pihak ketiga
Rupiah
1 bulan 26.794.841 21.581.736
> 1 bulan - 3 bulan 44.774.886 33.795.541
> 3 bulan - 1 tahun 220.564.802 201.388.156
> 1 tahun - 2 tahun 135.697.545 139.063.100
> 2 tahun - 5 tahun 371.132.518 322.623.148
> 5 tahun 243.153.044 215.699.200
1.042.117.636 934.150.881
Mata uang asing
1 bulan 1.405.710 5.295.404
> 1 bulan - 3 bulan 2.596.463 2.774.762
> 3 bulan - 1 tahun 18.457.013 18.556.620
> 1 tahun - 2 tahun 14.169.802 10.803.847
> 2 tahun - 5 tahun 33.109.853 8.526.613
> 5 tahun 24.615.759 35.416.936
94.354.600 81.374.182
1.136.472.236 1.015.525.063
123
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan)
c) Berdasarkan Jangka Waktu (lanjutan):
Klasifikasi jangka waktu kredit yang diberikan berdasarkan sisa umur sampai dengan saat jatuh
tempo adalah sebagai berikut (lanjutan):
31 Desember 2023 31 Desember 2022
Pihak berelasi (Catatan 44)
Rupiah
1 bulan 1.172.046 2.739.614
> 1 bulan - 3 bulan 2.599.116 1.136.900
> 3 bulan - 1 tahun 11.375.557 4.187.901
> 1 tahun - 2 tahun 1.864.276 3.609.695
> 2 tahun - 5 tahun 10.933.850 12.147.069
> 5 tahun 20.157.862 24.493.552
48.102.707 48.314.731
Mata uang asing
1 bulan 887.427 3.938.414
> 1 bulan - 3 bulan 772.182 8.930
> 3 bulan - 1 tahun - 552.530
> 1 tahun - 2 tahun 462.551 220.447
> 2 tahun - 5 tahun 4.254.138 -
> 5 tahun 6.801.465 10.714.704
13.177.763 15.435.025
61.280.470 63.749.756
Total 1.197.752.706 1.079.274.819
Dikurangi cadangan kerugian
penurunan nilai (79.924.211) (88.323.830)
Bersih 1.117.828.495 990.950.989
d) Berdasarkan Kolektibilitas:
Kolektibilitas BRI, Bank Raya, dan Pegadaian di luar usaha gadai:
31 Desember 2023 31 Desember 2022
Individual 33.829.500 50.799.698
Kolektif
Lancar 1.042.712.719 931.823.518
Dalam perhatian khusus 46.754.108 32.629.744
Kurang lancar 4.605.023 2.350.338
Diragukan 7.049.578 3.371.555
Macet 15.921.659 14.916.272
1.117.043.087 985.091.427
Total 1.150.872.587 1.035.891.125
124
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan)
d) Berdasarkan Kolektibilitas (lanjutan):
Kolektibilitas BRI, Bank Raya, dan Pegadaian di luar usaha gadai (lanjutan):
31 Desember 2023 31 Desember 2022
Dikurangi cadangan kerugian
penurunan nilai:
Individual (25.415.117) (33.601.412)
Kolektif (53.072.775) (53.385.883)
(78.487.892) (86.987.295)
Bersih 1.072.384.695 948.903.830
Kolektibilitas usaha gadai Pegadaian (entitas anak):
31 Desember 2023 31 Desember 2022
Kolektif
Lancar 44.856.257 42.241.998
Dalam perhatian khusus 1.827.385 898.268
Kurang lancar 20.712 30.905
Diragukan 10.115 23.817
Macet 165.650 188.706
Total 46.880.119 43.383.694
Dikurangi cadangan kerugian
penurunan nilai:
Kolektif (1.436.319) (1.336.535)
Bersih 45.443.800 42.047.159
e) Berdasarkan Segmen Operasi:
31 Desember 2023 31 Desember 2022
Pihak ketiga
Rupiah
Mikro 504.116.776 502.967.076
Ritel 491.361.723 397.589.654
Korporasi 46.639.137 33.594.151
1.042.117.636 934.150.881
Mata uang asing
Korporasi 91.341.135 78.277.579
Ritel 3.013.465 3.096.603
94.354.600 81.374.182
1.136.472.236 1.015.525.063
125
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan)
e) Berdasarkan Segmen Operasi (lanjutan):
31 Desember 2023 31 Desember 2022
Pihak berelasi (Catatan 44)
Rupiah
Korporasi 46.538.169 46.480.305
Ritel 1.564.538 1.834.426
48.102.707 48.314.731
Mata uang asing
Korporasi 13.177.763 15.435.025
13.177.763 15.435.025
61.280.470 63.749.756
Total 1.197.752.706 1.079.274.819
Dikurangi cadangan kerugian
penurunan nilai (79.924.211) (88.323.830)
Bersih 1.117.828.495 990.950.989
f) Informasi Penting Lainnya:
1) Tingkat suku bunga rata-rata:
31 Desember 2023 31 Desember 2022
Bunga Kontrak
Rupiah 11,01% 10,01%
Mata uang asing 4,80 3,87
Bunga Efektif
Rupiah 11,79% 11,37%
Mata uang asing %5,07 %4,28
2) Kredit yang diberikan pada umumnya dijamin dengan agunan yang diikat dengan hak
tanggungan, surat kuasa untuk menjual, giro, tabungan, deposito berjangka atau jaminan lain
yang umumnya diterima oleh perbankan (Catatan 19, 20 dan 21), serta barang jaminan berupa
emas (entitas anak).
3) Kredit modal kerja dan investasi diberikan kepada debitur untuk memenuhi kebutuhan modal
kerja dan barang-barang modalnya.
4) Kredit konsumsi terdiri dari kredit kepada pekerja dan pensiun, kredit pemilikan rumah, kredit
kendaraan bermotor dan kredit konsumsi lainnya.
5) Kredit program merupakan kredit yang disalurkan BRI berdasarkan petunjuk dari Pemerintah
dalam rangka mendukung pembangunan di Indonesia khususnya pengembangan usaha kecil,
menengah dan koperasi.
126
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan)
f) Informasi Penting Lainnya (lanjutan):
6) Kredit Kupedes merupakan kredit yang disalurkan BRI melalui kantor BRI Unit dengan sasaran
usaha mikro dan golongan berpenghasilan tetap yang memerlukan tambahan pembiayaan yang
besarnya sesuai dengan ketentuan batasan plafon Kupedes. Sektor ekonomi yang menjadi
sasaran adalah pertanian, industri, perdagangan dan lain-lain.
7) Kredit sindikasi merupakan kredit yang diberikan kepada debitur di bawah perjanjian pembiayaan
bersama dengan bank-bank lain. Jumlah kredit sindikasi yang diberikan BRI adalah sebesar
Rp69.273.881 dan Rp64.091.492 pada tanggal-tanggal 31 Desember 2023 dan 2022.
Keikutsertaan BRI sebagai pimpinan sindikasi berkisar dari 5% sampai dengan 68% dan 2%
sampai dengan 77% masing-masing pada tanggal 31 Desember 2023 dan 2022, sedangkan
sebagai anggota sindikasi berkisar dari 1% sampai dengan 69% dan 1% sampai dengan 68%
masing-masing pada tanggal 31 Desember 2023 dan 2022.
8) Pinjaman pekerja adalah pinjaman yang diberikan kepada pekerja dengan tingkat bunga berkisar
4,5% sampai dengan 5,5% per tahun yang ditujukan untuk pembelian kendaraan, rumah dan
keperluan lainnya dengan jangka waktu berkisar antara 4 (empat) tahun sampai dengan
20 (dua puluh) tahun. Pembayaran pokok pinjaman dan bunga dilunasi melalui pemotongan gaji
setiap bulan. Perbedaan antara tingkat bunga pinjaman pekerja dan Base Lending Rate (BLR)
ditangguhkan dan dicatat sebagai beban yang ditangguhkan untuk pinjaman pekerja, bagian dari
Aset Lain-lain. Besarnya akun beban yang ditangguhkan untuk pinjaman pekerja sebesar
Rp5.190.672 dan Rp4.785.093 masing-masing pada tanggal 31 Desember 2023 dan 2022
(Catatan 17).
9) Kredit yang diberikan BRI kepada pihak berelasi di luar kredit yang diberikan kepada manajemen
kunci (Catatan 44) adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Perusahaan Umum BULOG 8.050.411 2.806.206
PT Perusahaan Listrik Negara (Persero) 7.223.106 9.346.356
PT Waskita Karya (Persero) Tbk 4.493.912 4.526.884
PT Kereta Api Indonesia (Persero) 3.176.593 3.069.554
PT Perkebunan Nusantara VII (Persero) 2.270.033 1.332.717
PT Pertamina EP Cepu 2.263.613 2.573.381
PT Dirgantara Indonesia (Persero) 2.033.162 2.119.335
PT Garuda Maintenance Facility Aero Asia Tbk 2.025.180 2.140.183
PT Krakatau Steel (Persero) Tbk 1.773.059 2.217.674
PT Kresna Kusuma Dyandra Marga 1.719.923 1.761.099
PT Garuda Indonesia (Persero) Tbk 1.008.656 945.183
Lain-lain 25.038.474 30.711.916
Total 61.076.122 63.550.488
127
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan)
f) Informasi Penting Lainnya (lanjutan):
10) Informasi mengenai restrukturisasi yang dilakukan BRI dan entitas anak
Tabel berikut merupakan informasi atas kredit yang diberikan yang telah direstrukturisasi
(termasuk restrukturisasi dampak Covid-19) sebagai berikut:
31 Desember 2023 31 Desember 2022
BRI (Entitas Induk) 102.508.133 147.780.529
Bank Raya 2.688.077 3.978.156
Pegadaian 72.192 308.266
Total 105.268.402 152.066.951
Jumlah kredit yang diberikan yang telah direstrukturisasi BRI dan Bank Raya, sesuai dengan
POJK No. 40/POJK.03/2019 tanggal 19 Desember 2020 tentang Penilaian Kualitas Aset Bank
Umum masing-masing pada tanggal 31 Desember 2023 dan 2022 adalah sebesar Rp53.498.210
dan Rp45.290.460. Skema restrukturisasi umumnya dilakukan dengan perpanjangan masa
pelunasan kredit dan penjadwalan kembali bunga yang tertunggak.
Jumlah kredit yang diberikan yang telah direstrukturisasi (BRI Entitas Induk, Bank Raya dan
Pegadaian) akibat Covid-19 berdasarkan Peraturan OJK No. 11/POJK.03/2020 tanggal
16 Maret 2020 tentang Stimulus Perekonomian Nasional Sebagai Kebijakan Countercyclical
Dampak Penyebaran Corona Virus Disease 2019 yang telah diaddendum sebanyak 2 (dua) kali
dengan POJK No. 48/POJK.03/2020 tanggal 1 Desember 2020 tentang Perubahan Atas
Peraturan Otoritas Jasa Keuangan No.11/POJK.03/2020 tentang Stimulus Perekonomian
Nasional Sebagai Kebijakan Countercyclical Dampak Penyebaran Corona Virus Disease 2019
dan POJK No. 17/POJK.03/2021 tanggal 10 September 2021 tentang Perubahan Kedua Atas
Peraturan Otoritas Jasa Keuangan No. 11/POJK.03/2020 Tentang Stimulus Perekonomian
Nasional Sebagai Kebijakan Countercyclical Dampak Penyebaran Coronavirus Disease 2019,
serta Siaran Pers OJK No. SP 85/DHMS/OJK/XI/2022 tanggal 28 November 2022 tentang
Perpanjangan Kebijakan Restrukturisasi Kredit dan Pembiayaan secara Targeted dan Sektoral
Atasi Dampak Lanjutan Pandemi Covid-19, pada tanggal-tanggal 31 Desember 2023 dan 2022
masing-masing sebesar Rp51.770.192 dan Rp106.776.491 dengan skema perpanjangan jangka
waktu.
Tabel berikut merupakan informasi atas kredit yang diberikan yang telah direstrukturisasi BRI
berdasarkan jenis dan kolektibilitas:
31 Desember 2023
Dalam Perhatian Kurang
Lancar Khusus Lancar Diragukan Macet Total
Jenis
Modal kerja 36.346.567 24.980.213 2.139.015 3.439.273 6.417.016 73.322.084
Investasi 13.785.578 4.224.453 329.997 837.300 5.635.785 24.813.113
Konsumsi 4.586.499 1.498.244 186.617 275.195 586.650 7.133.205
Total 54.718.644 30.702.910 2.655.629 4.551.768 12.639.451 105.268.402
128
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan)
f) Informasi Penting Lainnya (lanjutan):
10) Informasi mengenai restrukturisasi yang dilakukan BRI dan entitas anak (lanjutan)
Tabel berikut merupakan informasi atas kredit yang diberikan yang telah direstrukturisasi BRI
berdasarkan jenis dan kolektibilitas (lanjutan):
31 Desember 2022
Dalam Perhatian Kurang
Lancar Khusus Lancar Diragukan Macet Total
Jenis
Modal kerja 71.894.781 18.066.488 926.618 2.439.008 4.669.392 97.996.287
Investasi 29.105.543 5.006.592 774.133 1.008.727 6.232.052 42.127.047
Konsumsi 9.494.384 1.461.144 98.274 208.012 681.803 11.943.617
Total 110.494.708 24.534.224 1.799.025 3.655.747 11.583.247 152.066.951
Pada tanggal 27 Juni 2022, putusan homologasi terkait dengan restrukturisasi atas kredit yang
diberikan kepada PT Garuda Indonesia (Persero) Tbk (”Garuda”) telah disepakati bersama
dengan seluruh kreditur. Putusan homologasi tersebut baru efektif tanggal 28 Desember 2022
setelah Garuda telah memenuhi seluruh persyaratan homologasi. Pada tanggal 31 Desember
2022, nilai tercatat kredit yang diberikan kepada Garuda setelah memperhitungkan kerugian
modifikasi akibat restrukturisasi adalah sebesar Rp945.183, dimana nilai ini akan terpulihkan
secara bertahap sesuai dengan konsep akuntansi setelah tanggal restrukturisasi hingga tanggal
jatuh tempo. Kerugian modifikasi sebesar Rp3.258.079 dicatat pada akun pendapatan bunga.
BRI tetap memiliki nilai tagih atas kredit yang diberikan kepada Garuda sebesar Rp4.613.060
sesuai nilai kontraktual pinjaman sebagaimana tercantum dalam perjanjian perdamaian yang
telah dihomologasi oleh Pengadilan Niaga pada Pengadilan Negeri Jakarta Pusat, sehingga tidak
terdapat penghapusan (haircut) jumlah tagihan pokok dan bunga yang ditangguhkan oleh BRI
terhadap Garuda.
11) Dalam laporan Batas Maksimum Pemberian Kredit (BMPK) per tanggal-tanggal
31 Desember 2023 dan 2022 kepada Bank Indonesia dan Otoritas Jasa Keuangan (OJK), BRI
tidak memiliki debitur, baik pihak terkait maupun pihak tidak terkait, yang tidak memenuhi atau
melampaui ketentuan BMPK sesuai dengan Peraturan Bank Indonesia dan OJK.
12) Rincian kredit yang mengalami penurunan nilai merupakan kredit yang mengalami penurunan
nilai berdasarkan evaluasi secara individual dan kredit dengan kolektibilitas kurang lancar,
diragukan dan macet berdasarkan sektor ekonomi, serta cadangan kerugian penurunan nilai
adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Perdagangan, perhotelan dan restoran 18.396.123 16.223.885
Perindustrian 11.150.487 12.180.672
Pertanian 9.537.399 14.347.105
Konstruksi 6.755.177 7.449.492
Jasa dunia usaha 6.233.964 5.943.884
Pertambangan 2.314.227 2.854.041
Pengangkutan, pergudangan dan komunikasi 2.027.334 6.361.874
129
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan)
f) Informasi Penting Lainnya (lanjutan):
12) Rincian kredit yang mengalami penurunan nilai merupakan kredit yang mengalami penurunan
nilai berdasarkan evaluasi secara individual dan kredit dengan kolektibilitas kurang lancar,
diragukan dan macet berdasarkan sektor ekonomi, serta cadangan kerugian penurunan nilai
adalah sebagai berikut (lanjutan):
31 Desember 2023 31 Desember 2022
Jasa pelayanan sosial 408.163 548.657
Listrik, gas dan air 143.026 2.186.265
Lain-lain 4.636.337 3.585.416
Total 61.602.237 71.681.291
Dikurangi cadangan kerugian
penurunan nilai (44.332.414) (46.969.837)
Bersih 17.269.823 24.711.454
13) Rasio-rasio
a. Rasio Non-Performing Loan (NPL) BRI (entitas induk) berdasarkan peraturan terkait adalah
sebesar 3,12% dan 2,82% masing-masing pada tanggal-tanggal 31 Desember 2023 dan
2022. Sedangkan rasio NPL neto BRI (entitas induk) adalah sebesar 0,76% dan 0,73%
masing-masing pada tanggal 31 Desember 2023 dan 2022.
b. Rasio kredit usaha kecil terhadap jumlah kredit yang diberikan BRI adalah sebesar 58,55%
dan 58,56% masing-masing pada tanggal 31 Desember 2023 dan 2022.
Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan:
Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan:
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Kredit yang Diberikan
Nilai tercatat awal 886.345.387 163.185.724 29.743.708 1.079.274.819
Pengalihan ke
Stage 1 21.040.875 (20.820.091) (220.784 ) -
Stage 2 (34.436.838) 35.656.368 (1.219.530 ) -
Stage 3 (10.274.806) (16.090.208) 26.365.014 -
Pengukuran kembali bersih nilai tercatat (97.260.723) (15.756.199) 306.176 (112.710.746 )
Aset keuangan baru yang diterbitkan atau
dibeli 519.987.258 9.842.164 2.180.123 532.009.545
Aset keuangan yang dihentikan
pengakuannya (225.427.993) (38.514.125) (2.296.006 ) (266.238.124 )
Penghapusbukuan (4.529.486) (11.339.217) (18.013.542 ) (33.882.245 )
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (562.369) (94.062) (44.112 ) (700.543 )
Nilai tercatat akhir 1.054.881.305 106.070.354 36.801.047 1.197.752.706
130
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan)
f) Informasi Penting Lainnya (lanjutan):
Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan (lanjutan):
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Kredit yang Diberikan
Nilai tercatat awal 857.473.265 106.378.838 30.564.420 994.416.523
Pengalihan ke
Stage 1 6.952.548 (6.816.563) (135.985 ) -
Stage 2 (27.178.139) 28.253.113 (1.074.974 ) -
Stage 3 (3.885.398) (6.699.257) 10.584.655 -
Pengukuran kembali bersih nilai tercatat (78.848.410) (19.148.330) (637.130 ) (98.633.870 )
Aset keuangan baru yang diterbitkan atau
dibeli 277.978.012 98.615.584 7.670.730 384.264.326
Aset keuangan yang dihentikan
pengakuannya (142.543.459) (32.245.292) (5.078.026 ) (179.866.777 )
Penghapusbukuan (3.615.157) (6.136.117) (12.308.402 ) (22.059.676 )
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain 12.125 983.748 158.420 1.154.293
Nilai tercatat akhir 886.345.387 163.185.724 29.743.708 1.079.274.819
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Kredit yang Diberikan
Cadangan atas kerugian kredit 24.926.263 41.732.088 21.665.479 88.323.830
ekspektasian awal
Pengalihan ke
Stage 1 2.457.102 (2.299.325) (157.777 ) -
Stage 2 (1.168.243) 2.187.739 (1.019.496 ) -
Stage 3 (403.480) (3.058.759) 3.462.239 -
Pengukuran kembali bersih penyisihan
kerugian (3.950.058) 12.992.963 20.819.240 29.862.145
Aset keuangan baru yang diterbitkan atau
dibeli 9.871.230 2.237.589 1.409.324 13.518.143
Aset keuangan yang dihentikan
pengakuannya (5.690.458) (9.927.728) (1.519.801 ) (17.137.987 )
Penghapusbukuan (4.529.486) (11.339.217) (18.013.542 ) (33.882.245 )
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (578.523) (223.964) 42.812 (759.675 )
Cadangan atas kerugian kredit
ekspektasian akhir 20.934.347 32.301.386 26.688.478 79.924.211
131
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
11. KREDIT YANG DIBERIKAN (lanjutan)
f) Informasi Penting Lainnya (lanjutan):
Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan (lanjutan):
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Kredit yang Diberikan
Cadangan atas kerugian kredit
ekspektasian awal 19.874.035 41.476.057 23.483.642 84.833.734
Pengalihan ke
Stage 1 738.878 (654.994) (83.884 ) -
Stage 2 (1.167.188) 1.925.755 (758.567 ) -
Stage 3 (252.936) (1.118.719) 1.371.655 -
Pengukuran kembali bersih penyisihan
kerugian (1.617.817) 918.977 6.460.113 5.761.273
Aset keuangan baru yang diterbitkan atau
dibeli 15.379.150 10.501.753 8.073.317 33.954.220
Aset keuangan yang dihentikan
pengakuannya (4.380.375) (5.109.088) (4.495.955 ) (13.985.418 )
Penghapusbukuan (3.615.157) (6.136.117) (12.308.402 ) (22.059.676 )
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (32.327) (71.536) (76.440 ) (180.303 )
Cadangan atas kerugian kredit
ekspektasian akhir 24.926.263 41.732.088 21.665.479 88.323.830
Termasuk dalam saldo cadangan kerugian penurunan nilai BRI (entitas induk) adalah cadangan kerugian
untuk daerah yang masih dikategorikan sebagai daerah rawan bencana atau yang pernah mengalami
bencana sebesar Rp108.286 dan Rp2.018.000 dengan nilai tercatat sebesar Rp1.130.368 dan
Rp15.688.470 masing-masing pada tanggal 31 Desember 2023 dan 2022.
Jumlah minimum Penyisihan Penghapusan Aset Produktif kredit yang diberikan BRI (Entitas Induk), yang
wajib dibentuk sesuai dengan ketentuan Bank Indonesia dan Otoritas Jasa Keuangan (OJK)
(Catatan 2e) adalah sebesar Rp43.526.965 dan Rp34.522.709 masing-masing pada tanggal 31
Desember 2023 dan 2022.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, terdapat kredit entitas anak (PT Pegadaian)
digunakan sebagai jaminan atas pinjaman Bank masing-masing sebesar Rp29.600.000 dan
Rp48.538.586 (Catatan 25).
Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai kredit yang diberikan pada
tanggal-tanggal 31 Desember 2023 dan 2022 telah memadai.
132
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
12. PINJAMAN SYARIAH
a) Pinjaman syariah berdasarkan kolektibilitas adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Pihak ketiga
Lancar 12.454.636 9.632.737
Dalam perhatian khusus 966.673 602.297
Kurang lancar 47.774 28.781
Diragukan 55.172 35.639
Macet 143.965 214.875
Total 13.668.220 10.514.329
Dikurangi cadangan kerugian
penurunan nilai (1.093.762) (1.286.203)
Bersih 12.574.458 9.228.126
b) Pinjaman syariah berdasarkan jangka waktu dan mata uang adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Pihak ketiga
Rupiah
1 bulan 17.091 15.365
> 1 bulan - 3 bulan 84.009 22.165
> 3 bulan - 1 tahun 8.227.108 7.379.222
> 1 tahun - 2 tahun 2.388.081 1.087.575
> 2 tahun - 5 tahun 2.799.958 1.821.751
> 5 tahun 151.973 188.251
Total 13.668.220 10.514.329
Dikurangi cadangan kerugian
penurunan nilai (1.093.762) (1.286.203)
Bersih 12.574.458 9.228.126
Pinjaman syariah terdiri dari arrum haji, amanah, arrum, arrum emas baru, dan rhan tasjily tanah.
Jumlah pinjaman syariah yang telah direstrukturisasi akibat Covid-19 berdasarkan peraturan OJK
No.11/POJK.03/2020 tanggal 16 Maret 2020 tentang Stimulus Perekonomian Nasional sebagai
Kebijakan Countercyclical Dampak Penyebaran Corona Virus Disease 2019 yang telah diaddendum
sebanyak 2 (dua) kali dengan POJK No. 48/POJK.03/2020 tanggal 1 Desember 2020 tentang Perubahan
atas Peraturan Otoritas Jasa Keuangan No.11/POJK.03/2020 tentang Stimulus Perekonomian Nasional
sebagai Kebijakan Countercyclical Dampak Penyebaran Corona Virus Disease 2019 dan POJK
No. 17/POJK.03/2021 tanggal 10 September 2021 tentang Perubahan Kedua Atas Peraturan Otoritas
Jasa Keuangan No. 11/POJK.03/2020 tentang Stimulus Perekonomian Nasional Sebagai Kebijakan
Countercyclical Dampak Penyebaran Coronavirus Disease 2019 serta Siaran Pers OJK
No. SP 85/DHMS/OJK/XI/2022 tanggal 28 November 2022 tentang Perpanjangan Kebijakan
Restrukturisasi Kredit dan Pembiayaan Secara Targeted dan Sektoral Atasi Dampak Lanjutan Pandemi
Covid sampai dengan tanggal-tanggal 31 Desember 2023 dan 2022 masing-masing adalah Rp234.507
dan Rp530.846.
133
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
12. PINJAMAN SYARIAH (lanjutan)
Perubahan cadangan kerugian pinjaman syariah:
31 Desember 2023 31 Desember 2022
Saldo awal 1.286.203 1.410.907
Pembalikan cadangan kerugian
penurunan nilai (Catatan 34) (192.441) (124.704)
Saldo akhir 1.093.762 1.286.203
Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai pinjaman syariah pada
tanggal-tanggal 31 Desember 2023 dan 2022 telah memadai.
Jenis jaminan yang diserahkan oleh debitur atas pinjaman syariah antara lain berupa emas, fidusia dan
barang jaminan non-emas lainnya.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, seluruh pinjaman syariah digunakan sebagai
jaminan atas pinjaman Bank (Catatan 25).
13. PIUTANG PEMBIAYAAN
a) Piutang Pembiayaan berdasarkan sisa umur sampai dengan jatuh tempo adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Pihak ketiga
Rupiah
1 tahun 31.552.191 33.630.939
> 1 tahun - 2 tahun 16.332.478 8.398.988
> 2 tahun - 5 tahun 7.037.409 7.034.845
> 5 tahun 22.257 100.625
54.944.335 49.165.397
Dolar Amerika Serikat
1 tahun 28.304 95.363
> 1 tahun - 2 tahun 5.331 15.868
> 2 tahun - 5 tahun - 4.084
33.635 115.315
Pihak berelasi (Catatan 44)
Rupiah
1 tahun 5.872 7.205
> 1 tahun - 2 tahun 12.812 -
> 2 tahun - 5 tahun 11.667 -
30.351 7.205
Total 55.008.321 49.287.917
Dikurangi cadangan kerugian
penurunan nilai (4.483.915) (3.477.948)
Bersih 50.524.406 45.809.969
134
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
13. PIUTANG PEMBIAYAAN (lanjutan)
b) Piutang Pembiayaan berdasarkan kolektibilitas adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Pembiayaan Pola Angsuran Mingguan
Kolektibilitas
Lancar 40.351.215 35.244.605
Dalam perhatian khusus 1.221.134 512.184
Kurang lancar 168.592 20.909
Diragukan 60.028 8.224
Macet 100.932 26.018
41.901.901 35.811.940
Pembiayaan Pola Angsuran Non Mingguan
Kolektibilitas
Lancar 11.746.901 11.985.624
Dalam perhatian khusus 1.013.319 1.044.244
Kurang lancar 43.498 122.894
Diragukan 39.335 31.746
Macet 263.367 291.469
13.106.420 13.475.977
Total 55.008.321 49.287.917
Dikurangi cadangan kerugian
penurunan nilai (4.483.915) (3.477.948)
Bersih 50.524.406 45.809.969
c) Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan:
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Piutang Pembiayaan
Nilai tercatat awal 47.142.455 367.725 1.777.737 49.287.917
Pengalihan ke
Stage 1 728.092 (721.325) (6.767 ) -
Stage 2 (1.960.800) 1.977.343 (16.543 ) -
Stage 3 (1.485.014) (1.002.216) 2.487.230 -
Pengukuran kembali bersih nilai tercatat 5.347.188 70.962 5.633 5.423.783
Aset keuangan baru yang diterbitkan atau
dibeli 71.899.653 522.836 50.369 72.472.858
Aset keuangan yang dihentikan
pengakuannya (69.613.543) (153.986) (746.273 ) (70.513.802 )
Penghapusbukuan (57.431) (13.291) (1.589.853 ) (1.660.575 )
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (1.860) - - (1.860 )
Nilai tercatat akhir 51.998.740 1.048.048 1.961.533 55.008.321
135
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
13. PIUTANG PEMBIAYAAN (lanjutan)
c. Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan (lanjutan):
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Piutang Pembiayaan
Nilai tercatat awal 37.766.589 1.057.696 467.144 39.291.429
Pengalihan ke
Stage 1 303.644 (291.046) (12.598 ) -
Stage 2 (1.208.342) 1.208.650 (308 ) -
Stage 3 (819.253) (1.778.506) 2.597.759 -
Pengukuran kembali bersih nilai tercatat - - - -
Aset keuangan baru yang diterbitkan atau
dibeli 23.798.297 1.063.840 454.048 25.316.185
Aset keuangan yang dihentikan
pengakuannya (12.569.790) (887.969) (1.409.336 ) (14.867.095 )
Penghapusbukuan (19.290) (4.940) (318.972 ) (343.202 )
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (109.400) - - (109.400 )
Nilai tercatat akhir 47.142.455 367.725 1.777.737 49.287.917
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Piutang Pembiayaan
Cadangan atas kerugian kredit
ekspektasian awal 1.376.178 1.223.654 878.116 3.477.948
Pengalihan ke
Stage 1 167.035 (162.293) (4.742 ) -
Stage 2 (940.187) 951.545 (11.358 ) -
Stage 3 (551.475) (619.661) 1.171.136 -
Pengukuran kembali bersih penyisihan
kerugian 1.942.679 25.781 2.046 1.970.506
Aset keuangan baru yang diterbitkan atau
dibeli 4.424.581 3.676 3.525 4.431.782
Aset keuangan yang dihentikan
pengakuannya (3.645.464) (9.540) (46.235 ) (3.701.239 )
Penghapusbukuan (57.431) (13.291) (1.589.853 ) (1.660.575 )
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (34.507) - - (34.507 )
Cadangan atas kerugian kredit
ekspektasian akhir 2.681.409 1.399.871 402.635 4.483.915
136
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
13. PIUTANG PEMBIAYAAN (lanjutan)
c. Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan (lanjutan):
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Piutang Pembiayaan
Cadangan atas kerugian kredit
ekspektasian awal 643.221 534.404 407.151 1.584.776
Pengalihan ke
Stage 1 1.530.567 (1.518.317) (12.250 ) -
Stage 2 (432.484) 432.738 (254 ) -
Stage 3 (121.748) (185.447) 307.195 -
Pengukuran kembali bersih penyisihan
kerugian (2.124.829) 1.963.144 (302.110 ) (463.795 )
Aset keuangan baru yang diterbitkan atau
dibeli 2.496.271 28.620 846.856 3.371.747
Aset keuangan yang dihentikan
pengakuannya (540.846) (26.548) (49.500 ) (616.894 )
Penghapusbukuan (19.290) (4.940) (318.972 ) (343.202 )
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (54.684) - - (54.684 )
Cadangan atas kerugian kredit
ekspektasian akhir 1.376.178 1.223.654 878.116 3.477.948
d) Dalam piutang pembiayaan, termasuk informasi terkait piutang sewa pembiayaan (BRI Finance)
pada tanggal 31 Desember 2023 dan 2022 yang terdiri dari:
31 Desember 2023 31 Desember 2022
Pihak ketiga
Piutang pembiayaan-bruto 9.855.031 8.270.596
Nilai sisa yang terjamin 1.582.769 1.713.964
Pendapatan sewa pembiayaan yang belum diakui (1.971.918) (1.578.276)
Simpanan jaminan (1.582.769) (1.713.964)
7.883.113 6.692.320
Pihak berelasi (Catatan 44)
Piutang pembiayaan-bruto 37.460 7.503
Nilai sisa yang terjamin 7.427 4
Pendapatan sewa pembiayaan yang belum diakui (7.109) (298)
Simpanan jaminan (7.427) (4)
30.351 7.205
Total 7.913.464 6.699.525
Dikurangi cadangan kerugian penurunan nilai (215.309) (236.874)
Bersih 7.698.155 6.462.651
137
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
13. PIUTANG PEMBIAYAAN (lanjutan)
Pada tanggal-tanggal 31 Desember 2023 dan 2022, terdapat piutang pembiayaan yang dialihkan
dan/atau digunakan sebagai jaminan atas utang Bank masing-masing sebesar Rp31.789.102 dan
Rp16.523.795.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, terdapat piutang pembiayaan yang menggunakan
prinsip syariah masing-masing sebesar Rp31.668.616 dan Rp27.585.665.
Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai piutang pembiayaan pada
tanggal-tanggal 31 Desember 2023 dan 2022 telah memadai.
14. TAGIHAN DAN LIABILITAS AKSEPTASI
a) Berdasarkan Jenis dan Mata Uang:
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak ketiga
Rupiah
L/C Impor dan Surat Kredit
Berdokumen Dalam
Negeri (SKBDN) 7.394.694 4.399.391
Mata uang asing
L/C Impor dan SKBDN
Dolar Amerika Serikat 94.495.087 1.454.941 68.880.542 1.072.298
Yen Jepang 762.730.478 83.046 176.722.210 20.820
Euro Eropa 2.447.950 41.709 1.799.292 29.835
Renminbi 13.304.733 28.872 15.404.713 34.490
Pound Sterling Inggris 29.751 584 42.325 795
1.609.152 1.158.238
9.003.846 5.557.629
Pihak berelasi (Catatan 44)
Rupiah
L/C Impor dan SKBDN 1.167.584 1.599.368
Mata uang asing
L/C Impor dan SKBDN
Dolar Amerika Serikat 2.986.171 45.978 681.080 10.603
1.213.562 1.609.971
Total 10.217.408 7.167.600
Cadangan kerugian penurunan nilai (249.698) (136.536 )
Bersih 9.967.710 7.031.064
b) Berdasarkan Kolektibilitas:
Pada tanggal-tanggal 31 Desember 2023 dan 2022, semua tagihan akseptasi diklasifikasikan
“Lancar”.
138
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
14. TAGIHAN DAN LIABILITAS AKSEPTASI (lanjutan)
c) Berdasarkan Jangka Waktu:
Klasifikasi jangka waktu tagihan akseptasi berdasarkan sisa umur sampai dengan saat jatuh tempo
adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Pihak ketiga
1 bulan 2.419.023 1.844.875
> 1 bulan - 3 bulan 4.288.211 2.282.625
> 3 bulan - 1 tahun 2.296.612 1.430.129
9.003.846 5.557.629
Pihak berelasi (Catatan 44)
1 bulan 66.652 305.002
> 1 bulan - 3 bulan 444.464 534.165
> 3 bulan - 1 tahun 702.446 770.804
1.213.562 1.609.971
Total 10.217.408 7.167.600
Cadangan kerugian
penurunan nilai (249.698) (136.536)
Bersih 9.967.710 7.031.064
d) Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan:
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Tagihan Akseptasi
Nilai tercatat awal 7.145.070 22.530 - 7.167.600
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih nilai tercatat - - - -
Aset keuangan baru yang diterbitkan atau
dibeli 10.301.960 23.811 - 10.325.771
Aset keuangan yang dihentikan
pengakuannya (7.250.703) (22.530) - (7.273.233 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (2.730) - - (2.730 )
Nilai tercatat akhir 10.193.597 23.811 - 10.217.408
139
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
14. TAGIHAN DAN LIABILITAS AKSEPTASI (lanjutan)
d) Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan (lanjutan):
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Tagihan Akseptasi
Nilai tercatat awal 8.956.013 598.225 - 9.554.238
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih nilai tercatat - - - -
Aset keuangan baru yang diterbitkan atau
dibeli 7.119.924 22.530 7.142.454
Aset keuangan yang dihentikan
pengakuannya (8.956.013) (598.225) - (9.554.238 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain 25.146 - - 25.146
Nilai tercatat akhir 7.145.070 22.530 - 7.167.600
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Tagihan Akseptasi
Cadangan atas kerugian kredit
ekspektasian awal 123.052 13.484 - 136.536
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih penyisihan
kerugian - - - -
Aset keuangan baru yang diterbitkan atau
dibeli 244.269 5.581 - 249.850
Aset keuangan yang dihentikan
pengakuannya (121.373) (13.484) - (134.857 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (1.831) - - (1.831 )
Cadangan atas kerugian kredit
ekspektasian akhir 244.117 5.581 - 249.698
140
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
14. TAGIHAN DAN LIABILITAS AKSEPTASI (lanjutan)
d) Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan (lanjutan):
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Tagihan Akseptasi
Cadangan atas kerugian kredit
ekspektasian awal 134.047 354.186 - 488.233
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih penyisihan
kerugian - - - -
Aset Keuangan baru yang diterbitkan atau
dibeli 123.650 13.484 - 137.134
Aset Keuangan yang dihentikan
pengakuannya (134.047) (354.186) - (488.233 )
Penghapusbukuan - - - -
Penerimaan kembali aset keuangan yang
telah dihapusbukukan - - - -
Perubahan model atau parameter valuta
asing dan perubahan lain (598) - - (598 )
Cadangan atas kerugian kredit
ekspektasian akhir 123.052 13.484 - 136.536
Manajemen berpendapat bahwa jumlah cadangan kerugian penurunan nilai pada 31 Desember 2023
dan 2022 telah memadai.
15. PENYERTAAN SAHAM
Rincian penyertaan saham adalah sebagai berikut:
31 Desember 2023
Akumulasi
Persentase atas Bagian
Jenis Pemilikan Biaya Laba Neto
Nama Perusahaan Usaha (%) Perolehan Asosiasi Nilai Tercatat
Metode Ekuitas
Pihak berelasi (Catatan 44)
(Investasi dalam entitas asosiasi)
PT Bank Syariah Indonesia Tbk Perbankan 15,38 3.546.381 1.933.244 5.479.625
PT Bahana Artha Ventura Modal ventura 15,10 71.325 8.115 79.440
3.617.706 1.941.359 5.559.065
141
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
15. PENYERTAAN SAHAM (lanjutan)
Rincian penyertaan saham adalah sebagai berikut (lanjutan):
31 Desember 2023
Akumulasi
Persentase atas Bagian
Jenis Pemilikan Biaya Laba Neto
Nama Perusahaan Usaha (%) Perolehan Asosiasi Nilai Tercatat
Metode Nilai Wajar
Pihak ketiga
Grab Holding Penyelenggara
Teknologi
Finansial 0,05 111.355
PT Bukalapak.com Penyelenggara
Teknologi
Finansial 0,18 39.106
PT Pefindo Biro Kredit Perusahaan
informasi
pengkreditan 13,88 20.060
PT Pemeringkat Efek Indonesia Pemeringkat
efek 0,18 32.278
PT Kustodian Sentral Efek Jasa penitipan
Indonesia surat berharga 3,00 4.650
PT Penyelesaian Transaksi Lembaga
Elektronik Nasional Services
Pembayaran 17,50 3.500
PT Kliring Berjangka Lembaga
Indonesia (Persero) kliring 1,92 1.340
Investasi lain-lain Beragam Beragam 783.555
Pihak berelasi (Catatan 44)
PT Fintek Karya Nusantara Penyelenggara
Jasa Sistem
Perbankan 12,57 753.258
Total 1.749.102
7.308.167
Cadangan kerugian penurunan nilai (2.676)
Bersih 7.305.491
31 Desember 2022
Akumulasi
Persentase atas Bagian
Jenis Pemilikan Biaya Laba Neto
Nama Perusahaan Usaha (%) Perolehan Asosiasi Nilai Tercatat
Metode Ekuitas
Pihak berelasi (Catatan 44)
(Investasi dalam entitas asosiasi)
PT Bank Syariah Indonesia Tbk Perbankan 15,38 3.546.381 1.116.254 4.662.635
PT Bahana Artha Ventura Modal ventura 15,10 71.325 6.521 77.846
3.617.706 1.122.775 4.740.481
142
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
15. PENYERTAAN SAHAM (lanjutan)
Rincian penyertaan saham adalah sebagai berikut (lanjutan):
31 Desember 2022
Akumulasi
Persentase atas Bagian
Jenis Pemilikan Biaya Laba Neto
Nama Perusahaan Usaha (%) Perolehan Asosiasi Nilai Tercatat
Metode Nilai Wajar
Pihak ketiga
Grab Holding Penyelenggara
Teknologi
Finansial 0,07 108.572
PT Bukalapak.com Penyelenggara
Teknologi
Finansial 0,18 47.434
PT Pefindo Biro Kredit Perusahaan
informasi
pengkreditan 16,09 20.060
PT Pemeringkat Efek Indonesia Pemeringkat
efek 7,97 38.261
PT Kustodian Sentral Efek Jasa penitipan
Indonesia surat berharga 4,25 4.650
PT Penyelesaian Transaksi Lembaga
Elektronik Nasional Services
Pembayaran 17,50 3.500
PT Kliring Berjangka Lembaga
Indonesia (Persero) kliring 1,92 2.868
Investasi lain-lain Beragam Beragam 1.011.721
Pihak berelasi (Catatan 44)
PT Fintek Karya Nusantara Penyelenggara
Jasa Sistem
Perbankan 12,57 537.548
1.774.614
Total 6.515.095
Cadangan kerugian penurunan nilai (8.192)
Bersih 6.506.903
Pada tanggal 31 Desember 2023 dan 2022, semua penyertaan diklasifikasikan “Lancar”.
Manajemen berpendapat bahwa cadangan kerugian penurunan nilai atas penyertaan saham pada
tanggal 31 Desember 2023 dan 2022 telah memadai.
Jumlah aset, liabilitas, pendapatan, dan laba tahun berjalan dari entitas asosiasi adalah sebagai berikut
(tidak diaudit):
31 Desember 2023 31 Desember 2022
PT Bank Syariah Indonesia Tbk
Total aset 353.624.125 305.727.438
Total liabilitas 87.222.910 73.655.791
Total dana syirkah temporer 227.662.092 198.566.037
PT Bahana Artha Ventura
Total aset 1.642.983 1.723.887
Total liabilitas 838.813 926.497
143
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
15. PENYERTAAN SAHAM (lanjutan)
Jumlah aset, liabilitas, pendapatan, dan laba tahun berjalan dari entitas asosiasi adalah sebagai berikut
(tidak diaudit) (lanjutan):
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
PT Bank Syariah Indonesia Tbk
Total pendapatan 22.251.743 19.622.865
Total laba bersih 5.703.743 4.260.182
PT Bahana Artha Ventura
Total pendapatan 145.401 154.768
Total laba bersih 10.553 4.212
Rincian penerimaan dividen adalah sebagai berikut:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
BRI
PT Bank Syariah Indonesia Tbk 65.504 130.554
PT BRI Manajemen Investasi (dahulu
PT Danareksa Investment Management) - 7.088
65.504 137.642
Entitas Anak
PT BRI Danareksa Sekuritas 9.693 -
PT Bank Raya Indonesia Tbk 202 44
PT BRI Asuransi Indonesia 127 19
PT Permodalan Nasional Madani 46 -
PT BRI Manajemen Investasi (dahulu
PT Danareksa Investment Management) - 6.364
10.068 6.427
Total 75.572 144.069
144
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
16. ASET TETAP
Aset tetap terdiri atas:
31 Desember 2023
Keterangan Saldo Awal Revaluasi Penambahan Pengurangan Reklasifikasi Saldo Akhir
Biaya Perolehan
Hak atas tanah 33.406.372 - 1.086.300 1.134.834 (40.411) 33.317.427
Bangunan 12.219.677 - 1.522.462 699.119 2.084.832 15.127.852
Kendaraan bermotor 3.900.285 - 2.015.071 706.759 12.801 5.221.398
Komputer dan mesin*) 12.175.552 - 2.588.752 435.387 2.534.962 16.863.879
Perlengkapan kantor 3.357.863 - 677.264 102.384 45.608 3.978.351
Aset tetap museum 184 - - - - 184
Satelit 3.284.668 - 25 - 4.185 3.288.878
Aset dalam
penyelesaian 5.606.600 - 2.719.584 18.399 (4.641.977) 3.665.808
73.951.201 - 10.609.458 3.096.882 - 81.463.777
Akumulasi Penyusutan
Bangunan 4.158.159 - 1.302.878 224.927 (10.318) 5.225.792
Kendaraan bermotor 1.846.266 - 243.852 161.713 429 1.928.834
Komputer dan mesin 9.276.125 - 1.514.294 194.805 (882) 10.594.732
Perlengkapan kantor 2.247.030 - 444.481 94.342 10.771 2.607.940
Satelit 1.207.574 - 220.786 - - 1.428.360
18.735.154 - 3.726.291 675.787 - 21.785.658
Nilai buku - Bersih 55.216.047 59.678.119
*) Termasuk software
31 Desember 2022
Keterangan Saldo Awal Revaluasi Penambahan Pengurangan Reklasifikasi Saldo Akhir
Biaya Perolehan
Hak atas tanah 30.014.425 3.296.712 337.950 206.667 (36.048) 33.406.372
Bangunan 9.420.713 - 3.747.043 1.745.445 797.366 12.219.677
Kendaraan bermotor 3.612.022 - 1.153.328 915.890 50.825 3.900.285
Komputer dan mesin*) 10.595.357 - 1.296.684 434.729 718.240 12.175.552
Perlengkapan kantor 3.908.928 - 707.388 571.618 (686.835) 3.357.863
Aset tetap museum 184 - - - - 184
Satelit 3.284.664 - 250 - (246) 3.284.668
Aset dalam
penyelesaian 4.202.191 - 3.295.590 1.047.879 (843.302) 5.606.600
65.038.484 3.296.712 10.538.233 4.922.228 - 73.951.201
Akumulasi Penyusutan
Bangunan 3.313.244 - 1.094.220 262.287 12.982 4.158.159
Kendaraan bermotor 2.120.861 - 572.000 855.688 9.093 1.846.266
Komputer dan mesin 7.666.009 - 1.344.986 275.523 540.653 9.276.125
Perlengkapan kantor 2.981.185 - 383.015 554.450 (562.720) 2.247.030
Satelit 986.998 - 220.584 - (8) 1.207.574
17.068.297 - 3.614.805 1.947.948 - 18.735.154
Nilai buku - Bersih 47.970.187 55.216.047
*) Termasuk software
145
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
16. ASET TETAP (lanjutan)
Biaya perolehan dan akumulasi penyusutan aset tetap per 31 Desember 2023 dan 2022 pada tabel di
atas termasuk juga nilai Aset Hak Guna (AHG) BRI dan entitas anak, dengan rincian sebagai berikut:
Saldo awal Saldo akhir
1 Januari 2023 Penambahan Pengurangan 31 Desember 2023
Biaya Perolehan Aset Hak Guna
Bangunan 1.840.211 1.124.412 498.447 2.466.176
Kendaraan bermotor 331.406 437.631 128.139 640.898
Perlengkapan kantor 13.246 119.100 226 132.120
2.184.863 1.681.143 626.812 3.239.194
Akumulasi Penyusutan Aset Hak Guna
Bangunan 794.664 752.694 396.904 1.150.454
Kendaraan bermotor 169.110 169.784 124.782 214.112
Perlengkapan kantor 1.780 19.139 141 20.778
965.554 941.617 521.827 1.385.344
Nilai buku - Bersih 1.219.309 1.853.850
Saldo awal Saldo akhir
1 Januari 2022 Penambahan Pengurangan 31 Desember 2022
Biaya Perolehan Aset Hak Guna
Bangunan 1.411.229 1.135.501 706.519 1.840.211
Kendaraan bermotor 372.382 99.740 140.716 331.406
Perlengkapan kantor 20.856 12.686 20.296 13.246
1.804.467 1.247.927 867.531 2.184.863
Akumulasi Penyusutan Aset Hak Guna
Bangunan 457.367 552.101 214.804 794.664
Kendaraan bermotor 62.545 190.007 83.442 169.110
Perlengkapan kantor 20.304 2.460 20.984 1.780
540.216 744.568 319.230 965.554
Nilai buku - Bersih 1.264.251 1.219.309
Tabel berikut menyajikan beban hak guna yang dilaporkan dalam laporan laba rugi konsolidasian:
Untuk Tahun yang berakhir
pada tanggal 31 Desember 2023
Beban penyusutan Beban bunga atas
aset hak guna liabilitas sewa
Bangunan 752.694 8.883
Kendaraan bermotor 169.784 17.981
Perlengkapan kantor 19.139 369
Total 941.617 27.233
146
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
16. ASET TETAP (lanjutan)
Tabel berikut menyajikan beban hak guna yang dilaporkan dalam laporan laba rugi konsolidasian
(lanjutan):
Untuk Tahun yang berakhir
pada tanggal 31 Desember 2022
Beban penyusutan Beban bunga atas
aset hak guna liabilitas sewa
Bangunan 552.101 6.986
Kendaraan bermotor 190.007 21.188
Perlengkapan kantor 2.460 116
Total 744.568 28.290
Rata-rata masa sewa berdasarkan kontrak yang dimiliki BRI adalah lebih dari 2 (dua) tahun.
BRI dan entitas anak memiliki sewa tertentu dengan masa sewa 12 bulan atau kurang dan sewa aset
bernilai rendah, dimana dikecualikan dari pengakuan sewa berdasarkan PSAK No. 73.
Jumlah penyusutan aset tetap yang dibebankan pada laporan laba rugi dan penghasilan komprehensif
lain konsolidasian adalah sebesar Rp3.726.291 dan Rp3.614.805 masing-masing untuk tahun yang
berakhir pada tanggal-tanggal 31 Desember 2023 dan 2022 (Catatan 36).
BRI dan Entitas Anak telah mengasuransikan aset tetap (tidak termasuk hak atas tanah dan satelit) untuk
menutup kemungkinan kerugian terhadap risiko kebakaran, pencurian, vandalisme, force majeur, dan
lain-lain kepada PT BRI Asuransi Indonesia (BRI Insurance) (Entitas Anak), PT Askrindo (Pihak Berelasi),
dan Maritme Mutual Insurance New Zealand dengan nilai pertanggungan seluruhnya sebesar
Rp22.124.061 dan Rp20.269.005 masing-masing untuk tahun yang berakhir pada tanggal-tanggal
31 Desember 2023 dan 2022.
BRI telah mengasuransikan aset tetap satelit kepada PT BRI Asuransi Indonesia (BRI Insurance)
(Entitas Anak) dengan nilai pertanggungan seluruhnya pada tanggal 31 Desember 2023 dan 2022
masing-masing sebesar ASD130.736.666 (nilai penuh) dan ASD160.000.000 (nilai penuh),
masing-masing polis asuransi tersebut berakhir pada tanggal 19 Juni 2024 dan 2023.
Tidak ada aset tetap yang dimiliki BRI yang dijadikan jaminan pada tanggal-tanggal 31 Desember 2023
dan 2022.
Nilai tercatat bruto aset tetap yang telah terdepresiasi penuh, namun masih digunakan oleh BRI adalah
masing-masing sebesar Rp9.986.999 dan Rp9.019.619 pada tanggal 31 Desember 2023 dan 2022.
147
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
16. ASET TETAP (lanjutan)
Pada tanggal 1 April 2016, BRI mengubah kebijakan akuntansi untuk pengukuran hak atas tanah menjadi
model revaluasian dari sebelumnya menggunakan model biaya.
Berdasarkan Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam-LK)
No. KEP-347/BL/2012 tanggal 25 Juni 2012 tentang “Penyajian dan Pengungkapan Laporan Keuangan
Emiten atau Perusahaan Publik” bagian 27 huruf e, dengan mempertimbangkan nilai buku tanah yang
telah dilakukan revaluasi pada tahun 2016. Selanjutnya, BRI dan entitas anak telah melakukan penilaian
kembali atas tanah hanya untuk memenuhi ketentuan Bapepam-LK tersebut dan bukan untuk tujuan
perpajakan, dimana berdasarkan penilaian terakhir menggunakan nilai wajar pada tanggal 1 April 2022.
Penilaian dilakukan berdasarkan POJK No. 28/POJK.04/2021 tanggal 30 Desember 2021 tentang
“Penyajian Laporan Penilaian Properti Di Pasar Modal” dan Standar Penilaian Indonesia, ditentukan
berdasarkan transaksi pasar terkini dan dilakukan dengan ketentuan-ketentuan yang lazim. Metode
penilaian yang dipakai adalah metode data pasar dan metode biaya.
Penilaian atas tanah dilakukan oleh penilai independen eksternal sebagai berikut:
1. KJPP Sugianto Prasodjo dan Rekan, dengan laporan No. 01042/2.0131-00/PI/07/0375/1/IX/2022
tanggal 19 September 2022 sebesar Rp1.679.046 ditandatangani oleh Budi Prasodjo.
2. KJPP Dino Farid dan Rekan, dengan laporan No. 00526/2.0164-00/PI/07/0447/1/IX/2022 tanggal
19 September 2022 sebesar Rp2.006.196 ditandatangani oleh Dino Suharianto.
3. KJPP Sapto, Kasmodiard dan Rekan, dengan laporan No. 01957/2.0084-00/PI/07/0274/1/IX/2022
tanggal 19 September 2022 sebesar Rp9.866.380 ditandatangani oleh Sapto Haji.
4. KJPP Nirboyo Adiputro, Dewi Apriyanti dan Rekan, dengan laporan No. 00522/2.0018-
00/PI/07/0496/1/IX/2022 tanggal 19 September 2022 sebesar Rp1.429.569 ditandatangani oleh
Budi Muhammad Haikal.
5. KJPP Susan Widjojo dan Rekan, dengan laporan No. 00400/2.0068-00/PI/07/0198/1/IX/2022 tanggal
19 September 2022 sebesar Rp2.865.437 ditandatangani oleh Susan Widjojo.
6. KJPP Toha, Okky, Heru dan Rekan, dengan laporan No. 00121/2.0014-00/PI/07/0080/1/IX/2022
tanggal 19 September 2022 sebesar Rp1.152.233 ditandatangani oleh Okky Danuza.
7. KJPP Abdullah Fitriantoro dan Rekan, dengan laporan No. 00282/2.0051-00/PI/07/0152/1/IX/2022
tanggal 1 September 2022 sebesar Rp1.056.302 dan Rp654.858 ditandatangani oleh
Abdullah Fitriantoro.
8. KJPP Muttaqin Bambang Purwanto Rozak Uswatun dan Rekan, dengan laporan No. 01155/2.0027-
00/PI/07/0196/1/IX/2022 tanggal 19 September 2022 sebesar Rp1.524.861 ditandatangani oleh
Muhammad A. Muttaqin.
9. KJPP Iwan Bachron dan Rekan, dengan laporan No. 00066/2.0047-00/PI/07/0108/1/IX/2022 tanggal
14 September 2022 sebesar Rp730.970 ditandatangani oleh Iwan Bachron.
Kenaikan nilai tercatat yang timbul dari penilaian kembali atas hak atas tanah BRI (Entitas induk) pada
tanggal 1 April 2022 sebesar Rp2.963.485 dicatat sebagai “Surplus Revaluasi Aset Tetap” dan disajikan
dalam penghasilan komprehensif lain sebesar Rp2.984.488, sedangkan penurunan nilai tercatat yang
timbul dari penilaian kembali sebesar Rp21.003 diakui dalam laporan laba rugi tahun berjalan. Nilai wajar
hak atas tanah termasuk pada hierarki nilai wajar level 2.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, jika tanah diukur menggunakan model biaya, nilai
tercatatnya masing-masing adalah sebesar Rp14.489.235 dan Rp13.402.935.
BRI dan entitas anak tidak memiliki aset tetap yang tidak terpakai sementara, tidak memiliki aset tetap
yang dihentikan dari penggunaan aktif, dan aset tetap yang diklasifikasikan sebagai tersedia untuk dijual
pada tanggal-tanggal 31 Desember 2023 dan 2022.
148
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
16. ASET TETAP (lanjutan)
Rincian aset dalam penyelesaian, adalah sebagai berikut:
31 Desember 2023
Persentase Estimasi
Akumulasi biaya penyelesaian penyelesaian
Bangunan dalam penyelesaian:
Bangunan Tier 3 Uptime Institute DC GTI 89.930 85,00% Maret 2024
Renovasi Menara BRI Medan 44.017 85,00% Maret 2024
Kontraktor Contact Center Kebayoran Baru 26.439 95,00% Januari 2024
Main Campus BRI Corporate University 28.738 95,00% Januari 2024
Lain-lain 1.525.702 Beragam Beragam
1.714.826
Software dalam penyelesaian:
Pengadaan Konsultan IT-Fase
Implementasi Product 302.176 85,00% Juni 2024
Pengadaan Secure Branch Fase II 161.441 95,00% Maret 2024
Switch DC Workload ODC Tahun 2022-2024 47.548 95,00% Desember 2024
Pengadaan Implementasi Integrasi
New Finance System 39.964 95,00% Maret 2024
Lain-lain 966.662 Beragam Beragam
1.517.791
Hardware dalam penyelesaian 433.191 Beragam Beragam
433.191
Total 3.665.808
31 Desember 2022
Persentase Estimasi
Akumulasi biaya penyelesaian penyelesaian
Bangunan dalam penyelesaian:
Menara BRI Medan 287.349 93,40% Februari 2023
Gedung BRI Kanwil Malang 118.892 95,05% Februari 2023
Lain-lain 2.037.598 Beragam Beragam
2.443.839
Software dalam penyelesaian:
Pengadaan Software BRIFIRST 236.670 84,53% Desember 2023
Pengadaan Infrastruktur BRIFIRST 168.337 71,40% Desember 2023
Pengadaan Konsultan System Integrator 141.409 78,13% Februari 2023
Aplikasi Desktop BRIBox 62.599 90,57% Mei 2023
Lain-lain 2.549.547 Beragam Beragam
3.158.562
Hardware dalam penyelesaian 4.199 Beragam Beragam
4.199
Total 5.606.600
Manajemen berpendapat bahwa tidak terdapat penurunan nilai aset tetap selain yang disebutkan di atas
dan jumlah nilai pertanggungan asuransi cukup untuk menutup risiko kerugian yang mungkin timbul atas
aset tetap pada tanggal-tanggal 31 Desember 2023 dan 2022.
149
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
17. ASET LAIN-LAIN
Aset lain-lain terdiri atas:
31 Desember 2023 31 Desember 2022
Rupiah
Tagihan kepada Pemerintah terkait pemberian KUR 9.710.595 12.458.257
Biaya dibayar di muka 9.618.292 5.089.056
Beban yang ditangguhkan untuk
pinjaman pekerja (Catatan 11f) 5.190.672 4.785.093
Piutang bunga:
Efek-efek 2.579.374 2.740.624
Usaha gadai 2.099.520 2.290.259
Lain-lain 336.005 281.084
Tagihan terkait dengan transaksi
ATM dan kartu kredit 4.713.968 1.938.258
Aset reasuransi 2.697.126 2.242.873
Uang muka pajak (Catatan 38) 2.089.356 -
Piutang lain-lain 1.764.184 1.461.712
Aset atas sewa operasi - net 952.001 517.238
Kas yang dibatasi penggunaannya 534.474 1.268.339
Persediaan emas 508.699 439.088
Piutang premi 286.622 204.285
Properti investasi 199.635 195.526
Persekot intern 112.588 184.386
Aset tetap belum didistribusikan 52.939 1.014.197
Agunan yang diambil alih 52.230 67.569
Uang muka pengadaan 50.240 338.967
Setoran jaminan 33.437 82.403
Lain-lain 3.629.617 3.640.890
47.211.574 41.240.104
Mata uang asing
Term deposit valas devisa hasil ekspor
(TD Valas DHE) Bank Indonesia 5.839.312 -
Piutang Bunga:
Efek-efek 1.280.545 1.257.503
Lain-lain 184.708 157.823
Lain-lain 542.340 489.742
7.846.905 1.905.068
Total 55.058.479 43.145.172
Dikurangi cadangan penurunan nilai (1.682.026) (771.171)
Bersih 53.376.453 42.374.001
150
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
18. LIABILITAS SEGERA
31 Desember 2023 31 Desember 2022
Rupiah
Titipan pembayaran dividen (Catatan 31d) 12.666.432 8.602.823
Titipan advance payment 7.114.058 8.921.299
Titipan kerja sama pihak ketiga 1.121.776 520.966
Titipan setoran pajak 792.368 716.779
Titipan ATM dan kartu kredit 788.468 638.305
Titipan biaya operasional 696.501 -
Titipan uang elektronik 518.049 456.179
Titipan dana pihak ketiga 751.038 778.838
Titipan pinjaman kelolaan 289.945 121.539
Titipan recovery claim asuransi 279.530 -
Titipan asuransi 252.718 264.235
Utang kepada nasabah 232.719 170.138
Titipan setoran kliring 33.687 28.053
Titipan pengiriman uang 30.767 20.042
Lain-lain 3.496.949 3.331.158
29.065.005 24.570.354
Mata uang asing
Titipan setoran kliring 538.895 -
Titipan setoran pajak 140.178 51.182
Titipan dana pihak ketiga 139.955 21.935
Titipan advance payment 36.911 65.926
Titipan ATM dan kartu kredit 4.958 5.205
Lain-lain 725.905 195.977
1.586.802 340.225
Total 30.651.807 24.910.579
19. GIRO
Giro terdiri atas:
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak ketiga
Rupiah 116.731.749 111.967.188
Mata uang asing
Dolar Amerika Serikat 3.455.537.572 53.204.912 3.290.805.117 51.229.608
Euro Eropa 36.944.483 629.472 27.522.824 456.376
Renminbi 165.406.408 358.942 156.774.479 351.004
Dolar Singapura 10.534.380 123.003 131.638.705 1.526.072
Dolar Australia 7.821.325 82.286 1.887.328 19.926
Yen Jepang 402.507.348 43.825 239.441.887 28.209
Dolar Hong Kong 10.897.029 21.475 1.569.861 3.134
Dolar Taiwan Baru 31.426.075 15.823 7.820.781 3.958
Pound Sterling Inggris 484.595 9.511 169.333 3.181
Dirham Uni Emirat Arab 1.537.723 6.447 267.241 1.133
Riyal Arab Saudi 503.509 2.067 8.615 36
Ringgit Malaysia 4.894 16 3.894 14
54.497.779 53.622.651
171.229.528 165.589.839
151
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
19. GIRO (lanjutan)
Giro terdiri atas (lanjutan):
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak berelasi (Catatan 44)
Rupiah 80.392.091 112.553.235
Mata uang asing
Dolar Amerika Serikat 6.124.984.673 94.306.389 4.593.131.861 71.503.580
Euro Eropa 10.413.081 177.421 5.485.114 90.953
Yen Jepang 168.148.421 18.308 151.956.054 17.902
Pound Sterling Inggris 29.196 573 -
Dolar Singapura 5.331 62 6.986 81
94.502.753 71.612.516
174.894.844 184.165.751
Total 346.124.372 349.755.590
Tingkat suku bunga rata-rata:
31 Desember 2023 31 Desember 2022
Rupiah 2,72% 2,07%
Mata uang asing 2,62% 0,61%
Giro yang dijadikan jaminan atas fasilitas perbankan yang diberikan oleh BRI dan entitas anak adalah
masing-masing sebesar Rp850.977 dan Rp551.325 pada tanggal-tanggal 31 Desember 2023 dan 2022.
20. TABUNGAN
Tabungan terdiri atas:
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak ketiga
Rupiah
Simpedes 319.178.769 318.984.036
Britama 192.007.308 188.378.315
Lain-lain 10.278.739 9.528.215
521.464.816 516.890.566
Mata uang asing
Britama
Dolar Amerika Serikat 225.570.890 3.473.115 252.725.208 3.934.300
Yen Jepang 19.294.792.433 2.100.817 4.384.269.662 516.511
Euro Eropa 13.837.154 235.762 9.012.989 149.451
Dolar Singapura 13.100.685 152.968 14.646.981 169.801
Pound Sterling Inggris 1.350.486 26.505 3.445.779 64.733
Dolar Australia 1.879.683 19.776 1.872.993 19.775
Renminbi 6.809.463 14.777 2.911.422 6.518
Dolar Taiwan Baru 10.713.878 5.394 14.962.922 7.555
Riyal Arab Saudi 1.078.598 4.429 142.770 591
Dirham Uni Emirat Arab 93.443 392 11.629 49
Dolar Hong Kong 139.868 276 267.651 534
Won Korea Selatan 8.094.523 96 -
6.034.307 4.869.818
152
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
20. TABUNGAN (lanjutan)
Tabungan terdiri atas (lanjutan):
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak ketiga (lanjutan)
Mata uang asing (lanjutan)
Lain-lain
Dolar Amerika Serikat - 1.463.998 22.791
6.034.307 4.892.609
527.499.123 521.783.175
Pihak berelasi (Catatan 44)
Rupiah
Britama 348.734 728.459
Simpedes 10.421 14.265
Lain-lain 64.826 100.691
423.981 843.415
Mata uang asing
Britama
Dolar Amerika Serikat 1.432.215 22.052 1.307.634 20.357
Pound Sterling Inggris 7.255 142 8.924 168
Euro Eropa 6.094 104 14.380 238
Yen Jepang 589.677 64 603.841 71
Dolar Singapura 4.679 55 37.678 437
Riyal Arab Saudi 6.880 28 6.226 26
Renminbi 417 1 14.546 33
22.446 21.330
446.427 864.745
Total 527.945.550 522.647.920
Tingkat suku bunga rata-rata:
31 Desember 2023 31 Desember 2022
Rupiah 0,26% 0,22%
Mata uang asing 0,19% 0,12%
Tabungan yang dijadikan jaminan atas fasilitas perbankan yang diberikan oleh BRI dan entitas anak
adalah masing-masing sebesar Rp157.317 dan Rp114.649 pada tanggal-tanggal 31 Desember 2023 dan
2022.
153
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
21. DEPOSITO BERJANGKA
Deposito berjangka terdiri atas:
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak ketiga
Rupiah 294.911.189 258.965.235
Mata uang asing
Dolar Amerika Serikat 1.981.751.726 30.513.031 2.241.433.076 34.893.509
Yen Jepang 18.089.520.575 1.969.587 682.150.000 80.364
Renminbi 147.108.266 319.234 145.122.178 324.915
Dolar Singapura 12.215.745 142.635 146.313.062 1.696.190
Dolar Australia 7.264.028 76.423 27.247.937 287.680
Pound Sterling Inggris 926.345 18.181 74.572 1.401
Euro Eropa 424.354 7.230 1.874.588 31.084
Dolar Taiwan Baru 6.056.320 3.049 6.170.038 3.123
Riyal Arab Saudi 5.010 21 5.007 21
33.049.391 37.318.287
327.960.580 296.283.522
Pihak berelasi (Catatan 44)
Rupiah 132.688.743 121.105.033
Mata uang asing
Dolar Amerika Serikat 1.532.609.511 23.597.589 1.159.818.087 18.055.468
Euro Eropa 700.000 11.927 2.200.000 36.480
23.609.516 18.091.948
156.298.259 139.196.981
Total 484.258.839 435.480.503
Deposito berjangka berdasarkan periode kontrak adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Pihak ketiga
Rupiah
Deposits on call 12.472.551 11.198.794
Deposito
1 bulan 59.222.509 87.324.795
3 bulan 130.209.788 98.169.540
6 bulan 73.085.816 32.731.596
12 bulan 18.908.368 28.145.069
Lebih dari 12 bulan 1.012.157 1.395.441
294.911.189 258.965.235
154
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
21. DEPOSITO BERJANGKA (lanjutan)
Deposito berjangka berdasarkan periode kontrak adalah sebagai berikut (lanjutan):
31 Desember 2023 31 Desember 2022
Pihak ketiga (lanjutan)
Mata uang asing
Deposits on call 79.599 418.420
Deposito
1 bulan 11.626.617 13.903.695
3 bulan 9.093.651 4.184.207
6 bulan 6.322.343 7.211.600
12 bulan 5.487.363 10.706.367
Lebih dari 12 bulan 439.818 893.998
33.049.391 37.318.287
327.960.580 296.283.522
Pihak berelasi (Catatan 44)
Rupiah
Deposits on call 2.960.717 7.839.292
Deposito
1 bulan 19.903.738 23.511.996
3 bulan 39.290.928 32.628.975
6 bulan 49.502.287 14.064.025
12 bulan 21.030.281 43.030.745
Lebih dari 12 bulan 792 30.000
132.688.743 121.105.033
Mata uang asing
Deposits on call 1.593.312 1.871.945
Deposito
1 bulan 8.637.377 11.545.591
3 bulan 10.618.440 1.837.484
6 bulan 2.195.315 2.328.533
12 bulan 565.072 469.476
Lebih dari 12 bulan - 38.919
23.609.516 18.091.948
156.298.259 139.196.981
Total 484.258.839 435.480.503
Tingkat suku bunga rata-rata:
31 Desember 2023 31 Desember 2022
Rupiah 4,71% 3,06%
Mata uang asing 3,18% 0,93%
Deposito berjangka yang dijadikan jaminan atas fasilitas perbankan yang diberikan oleh BRI dan entitas
anak adalah sebesar Rp261.350 dan Rp262.798 pada tanggal-tanggal 31 Desember 2023 dan 2022.
155
Page 539
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
22. SIMPANAN DARI BANK LAIN DAN LEMBAGA KEUANGAN LAINNYA
Simpanan dari bank lain dan lembaga keuangan lainnya terdiri atas:
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak ketiga
Rupiah
Deposito on call 4.268.250 145.200
Giro 1.263.075 1.406.913
Deposito berjangka 302.655 750.521
Tabungan 9.052 9.787
5.843.032 2.312.421
Mata uang asing
Dolar Amerika Serikat
Deposito berjangka 180.000.000 2.771.460 161.000.000 2.506.368
Inter-bank call money 56.671.033 872.564 117.000.000 1.821.398
Giro 21.435.803 330.047 29.643.680 461.478
Deposito on call 10.000.000 153.970 -
4.128.041 4.789.244
Dolar Singapura
Inter-bank call money 130.546.301 1.524.303 121.729.108 1.411.191
5.652.344 1.411.191
11.495.376 8.512.856
Pihak berelasi (Catatan 44)
Rupiah
Giro 15.755 42.617
Deposito berjangka 41 40
15.796 42.657
Mata uang asing
Dolar Amerika Serikat
Inter-bank call money 29.000.000 446.513 50.000.000 778.375
Giro 41.162 634 42.334 659
447.147 779.034
462.943 821.691
Total 11.958.319 9.334.547
Tingkat suku bunga rata-rata:
Rupiah Mata Uang Asing
31 Desember 2023 31 Desember 2022 31 Desember 2023 31 Desember 2022
Deposits on call 4,25% 3,12% 4,07% -%
Deposito berjangka 2,66 2,50% 1,50 1,50%
Giro 1,22 1,34% 0,11 0,06%
Tabungan 0,66 0,47% - -%
Inter-bank call money - -% 5,07 3,83%
156
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
22. SIMPANAN DARI BANK LAIN DAN LEMBAGA KEUANGAN LAINNYA (lanjutan)
Klasifikasi jangka waktu simpanan dari bank lain dan lembaga keuangan lainnya berdasarkan sisa umur
sampai dengan saat jatuh tempo adalah sebagai berikut:
31 Desember 2023
1 bulan > 1 - 3 bulan > 3 bulan - 1 tahun Total
Pihak ketiga
Rupiah
Deposits on call 4.268.250 - - 4.268.250
Giro 1.263.075 - - 1.263.075
Deposito berjangka 80.455 218.200 4.000 302.655
Tabungan 9.052 - - 9.052
5.620.832 218.200 4.000 5.843.032
Mata Uang Asing
Dolar Amerika Serikat
Deposito berjangka 307.940 1.616.685 846.835 2.771.460
Inter-bank call money 195.096 - 677.468 872.564
Giro 330.047 - - 330.047
Deposito on call 153.970 - - 153.970
987.053 1.616.685 1.524.303 4.128.041
Dolar Singapura
Inter-bank call money 1.524.303 - - 1.524.303
8.132.188 1.834.885 1.528.303 11.495.376
Pihak berelasi (Catatan 44)
Rupiah
Giro 15.755 - - 15.755
Deposito berjangka 41 - - 41
15.796 - - 15.796
Mata Uang Asing
Dolar Amerika Serikat
Inter-bank call money 446.513 - - 446.513
Giro 634 - - 634
447.147 - - 447.147
462.943 - - 462.943
Total 8.595.131 1.834.885 1.528.303 11.958.319
31 Desember 2022
1 bulan > 1 - 3 bulan > 3 bulan - 1 tahun Total
Pihak ketiga
Rupiah
Giro 1.406.913 - - 1.406.913
Deposito berjangka 230.204 407.217 113.100 750.521
Deposits on call 145.200 - - 145.200
Tabungan 9.787 - - 9.787
1.792.104 407.217 113.100 2.312.421
157
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
22. SIMPANAN DARI BANK LAIN DAN LEMBAGA KEUANGAN LAINNYA (lanjutan)
Klasifikasi jangka waktu simpanan dari bank lain dan lembaga keuangan lainnya berdasarkan sisa umur
sampai dengan saat jatuh tempo adalah sebagai berikut (lanjutan):
31 Desember 2022
1 bulan > 1 - 3 bulan > 3 bulan - 1 tahun Total
Pihak ketiga (lanjutan)
Mata Uang Asing
Dolar Amerika Serikat
Deposito berjangka 311.350 1.572.318 622.700 2.506.368
Inter-bank call money 980.753 560.430 280.215 1.821.398
Giro 461.478 - - 461.478
1.753.581 2.132.748 902.915 4.789.244
Dolar Singapura
Inter-bank call money 1.411.191 - - 1.411.191
4.956.876 2.539.965 1.016.015 8.512.856
Pihak berelasi (Catatan 44)
Rupiah
Giro 42.617 - - 42.617
Deposito berjangka 40 - - 40
42.657 - - 42.657
Mata Uang Asing
Dolar Amerika Serikat
Inter-bank call money 778.375 - - 778.375
Giro 659 - - 659
779.034 - - 779.034
821.691 - - 821.691
Total 5.778.567 2.539.965 1.016.015 9.334.547
23. EFEK-EFEK YANG DIJUAL DENGAN JANJI DIBELI KEMBALI
Efek-efek yang dijual dengan janji dibeli kembali terdiri atas:
31 Desember 2023
Tanggal Nilai
Tanggal Jual Beli Kembali Nominal Nilai Jual Nilai Tercatat
Pihak ketiga
Rupiah
Bank lain
Obligasi Pemerintah
FR0081 10 Jul 2023 13 Jun 2025 1.500.000 1.322.032 1.325.902
FR0086 18 Jul 2023 15 Apr 2026 1.150.000 1.001.549 1.014.938
FR0081 11 Jul 2023 13 Jun 2025 1.098.000 999.680 1.002.630
FR0081 04 Apr 2023 12 Jun 2025 1.000.000 887.065 894.118
FR0081 12 Jul 2023 13 Jun 2025 600.000 547.677 549.293
FR0081 14 Des 2023 13 Jun 2025 500.000 491.298 492.876
FR0086 06 Des 2023 05 Jan 2024 100.000 93.789 94.235
5.948.000 5.343.090 5.373.992
158
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
23. EFEK-EFEK YANG DIJUAL DENGAN JANJI DIBELI KEMBALI (lanjutan)
Efek-efek yang dijual dengan janji dibeli kembali terdiri atas (lanjutan):
31 Desember 2023
Tanggal Nilai
Tanggal Jual Beli Kembali Nominal Nilai Jual Nilai Tercatat
Pihak ketiga (lanjutan)
Mata uang asing
Bank lain
Obligasi Pemerintah
RI0126 09 Nov 2023 09 Mei 2024 1.539.700 1.473.269 1.486.066
RI0125 20 Des 2023 18 Jan 2024 1.539.700 1.475.895 1.478.714
RI0126 06 Des 2023 04 Jun 2024 1.539.700 1.433.947 1.439.840
RI1129 20 Des 2023 18 Jan 2024 923.820 896.902 898.616
FR0086 22 Jun 2023 15 Apr 2026 900.000 836.356 845.855
FR0086 21 Jun 2023 15 Apr 2026 900.000 810.493 819.698
FR0086 16 Des 2021 15 Apr 2026 815.000 770.448 779.199
FR0081 16 Des 2021 13 Jun 2025 791.500 769.460 771.389
RI0731 29 Nov 2023 29 Mei 2024 846.835 643.612 646.993
RI0827 29 Nov 2023 29 Mei 2024 692.865 641.695 645.066
RI0929 20 Des 2023 18 Jan 2024 615.880 551.706 552.760
RI0126 16 Jun 2023 18 Mar 2024 461.910 425.946 438.896
RI0124 02 Nov 2023 02 Jan 2024 292.543 297.651 300.454
RI0126 02 Nov 2023 02 Feb 2024 307.940 292.921 295.694
RI0229 30 Nov 2023 29 Feb 2024 292.543 276.355 277.765
RI0727 27 Okt 2023 29 Jan 2024 230.955 208.840 211.015
RI0125 27 Okt 2023 29 Jan 2024 200.161 189.761 191.737
RI0428 30 Nov 2023 29 Feb 2024 138.573 140.728 141.446
RI0727 30 Agu 2023 26 Feb 2024 76.985 67.957 69.331
RI0927 30 Agu 2023 26 Feb 2024 61.588 55.652 56.777
13.168.198 12.259.594 12.347.311
Suku Berharga Syariah Negara
INDOIS 27 21 Agu 2023 20 Feb 2024 423.418 396.764 405.192
INDOIS 25 30 Nov 2023 29 Feb 2024 207.860 195.144 196.140
INDOIS 26 08 Nov 2023 07 Feb 2024 184.764 173.319 174.791
INDOIS 24 30 Nov 2023 29 Feb 2024 153.970 146.808 147.557
INDOIS 28 30 Nov 2023 26 Feb 2024 92.382 84.514 86.222
INDOIS 24 30 Nov 2023 26 Feb 2024 61.587 55.943 57.074
1.123.981 1.052.492 1.066.976
Obligasi Korporasi
PT Bank Mandiri (Persero) Tbk
Tahun 2024 23 Okt 2023 23 Jan 2024 107.779 96.032 97.097
Tahun 2025 23 Okt 2023 23 Jan 2024 76.985 69.363 70.134
PT Pertamina (Persero)
Tahun 2029 23 Okt 2023 23 Jan 2024 76.985 65.432 66.158
PT Perusahaan Listrik
Negara (Persero)
Tahun 2029 23 Okt 2023 23 Jan 2024 61.588 57.156 57.790
323.337 287.983 291.179
Total 20.563.516 18.943.159 19.079.458
159
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
23. EFEK-EFEK YANG DIJUAL DENGAN JANJI DIBELI KEMBALI (lanjutan)
Efek-efek yang dijual dengan janji dibeli kembali terdiri atas (lanjutan):
31 Desember 2022
Tanggal Nilai
Tanggal Jual Beli Kembali Nominal Nilai Jual Nilai Tercatat
Pihak ketiga
Rupiah
Bank Indonesia
Obligasi Pemerintah
FR0088 08 Nov 2022 07 Feb 2023 250.000 213.388 215.176
FR0070 01 Des 2022 02 Mar 2023 50.000 49.742 49.999
300.000 263.130 265.175
Bank lain
Obligasi Pemerintah
FR0063 08 Mar 2021 15 Mei 2023 1.593.000 1.424.873 1.424.873
FR0063 07 Nov 2017 15 Mei 2023 500.000 446.090 446.090
FR0095 28 Des 2022 02 Jan 2023 208.061 223.777 223.604
FR0090 26 Des 2022 09 Jan 2023 115.000 105.977 106.050
FR0093 01 Des 2022 03 Jan 2023 60.000 54.253 54.253
FR0070 01 Des 2022 02 Mar 2023 51.284 50.526 49.741
FR0093 13 Des 2022 13 Jan 2023 50.000 45.418 45.537
FR0092 07 Des 2022 06 Jan 2023 30.000 28.907 29.008
2.607.345 2.379.821 2.379.156
Mata uang asing
Bank lain
Obligasi Pemerintah
FR0086 16 Des 2021 15 Apr 2026 815.000 778.980 778.980
FR0091 21 Jun 2022 21 Jun 2023 900.000 778.466 778.466
FR0081 16 Des 2021 13 Jun 2025 791.500 777.980 777.980
RI0731 25 Feb 2022 17 Feb 2023 622.700 497.961 504.158
RI0727 25 Feb 2022 17 Feb 2023 467.025 421.385 426.629
RI0127 16 Nov 2022 13 Jan 2023 342.485 332.615 334.461
RI0727 29 Nov 2022 28 Feb 2023 311.350 288.835 290.080
RI0128 16 Des 2022 16 Mar 2023 311.350 272.509 273.073
RI0229 29 Nov 2022 28 Feb 2023 249.080 236.301 237.320
RI0126 16 Nov 2022 16 Feb 2023 233.512 223.168 224.535
RI0124 25 Feb 2022 17 Feb 2023 233.513 214.305 216.972
RI0423 25 Feb 2022 17 Feb 2023 233.513 204.619 207.166
RI0125 16 Nov 2022 16 Feb 2023 202.377 192.066 193.243
RI1030 25 Feb 2022 17 Feb 2023 155.675 143.955 145.747
RI1023 25 Feb 2022 17 Feb 2023 155.675 142.751 144.527
US TREASURY 0523 16 Des 2022 16 Mar 2023 108.973 105.956 106.166
RI0126 21 Nov 2022 21 Feb 2023 90.291 86.853 87.312
US TREASURY 0526 16 Des 2022 16 Mar 2023 77.837 71.772 71.914
RI0127 21 Nov 2022 21 Feb 2023 73.167 69.149 69.514
6.375.023 5.839.626 5.868.243
Sukuk Berharga Syariah Negara
INDOIS 25 16 Nov 2022 16 Feb 2023 264.647 253.678 255.232
INDOIS 27 16 Nov 2022 13 Jan 2023 249.080 236.775 238.090
INDOIS 27 21 Nov 2022 21 Feb 2023 202.378 187.643 188.634
INDOIS 24 16 Nov 2022 13 Jan 2023 186.810 183.257 184.274
INDOIS 26 23 Des 2022 23 Mar 2023 186.810 170.298 170.488
INDOIS 24 23 Des 2022 23 Mar 2023 124.540 113.353 113.479
INDOIS 25 23 Des 2022 23 Mar 2023 101.189 91.288 91.390
INDOIS 28 23 Des 2022 23 Mar 2023 93.405 84.552 84.646
INDOIS 24 23 Des 2022 23 Mar 2023 62.270 56.267 56.330
1.471.129 1.377.111 1.382.563
Obligasi Korporasi
PT Bank Mandiri (Persero) Tbk
Tahun 2025 29 Nov 2022 28 Feb 2023 82.508 75.976 76.303
Tahun 2026 29 Nov 2022 28 Feb 2023 31.135 26.039 26.152
113.643 102.015 102.455
Total 10.867.140 9.961.703 9.997.592
160
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN
BRI dan entitas anak menerbitkan surat berharga dengan rincian sebagai berikut:
31 Desember 2023 31 Desember 2022
Rupiah
Obligasi Berkelanjutan II BRI
Tahap I Tahun 2016
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp1.052 dan Rp1.443 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 896.601 1.034.049
Pihak berelasi (Catatan 44) 1.316.647 1.630.725
Tahap II Tahun 2017
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp372 dan Rp466 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 799.145 776.924
Pihak berelasi (Catatan 44) 459.835 480.561
Tahap III Tahun 2017
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp204 dan Rp493 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 1.452.730 1.420.027
Pihak berelasi (Catatan 44) 1.065.535 1.075.928
Tahap IV Tahun 2018
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp118 dan Rp272 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 285.333 2.110.455
Pihak berelasi (Catatan 44) 309.930 316.201
Obligasi Berkelanjutan III BRI
Tahap I Tahun 2019
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp704 dan Rp1.471 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 1.616.903 2.136.693
Pihak berelasi (Catatan 44) 523.599 984
Obligasi Berwawasan Lingkungan Berkelanjutan I BRI
Tahap I Tahun 2022
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp3.201 dan Rp8.126 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 2.031.414 4.274.286
Pihak berelasi (Catatan 44) 349.102 610.612
161
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
BRI dan entitas anak menerbitkan surat berharga dengan rincian sebagai berikut (lanjutan):
31 Desember 2023 31 Desember 2022
Rupiah (lanjutan)
Obligasi Berwawasan Lingkungan Berkelanjutan I BRI
(lanjutan)
Tahap II Tahun 2023
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp7.273 dan RpNihil pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 5.506.549 -
Pihak berelasi (Catatan 44) 489.677 -
MTN BRI Tahun 2022
setelah dikurangi biaya diskonto dan biaya
emisi yang belum diamortisasi masing-masing
sebesar Rp2.531 dan Rp3.719 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 4.994.194 4.996.281
LTN BRI Tahun 2022
setelah dikurangi biaya diskonto dan biaya
emisi yang belum diamortisasi masing-masing
sebesar Rp3.852 dan Rp148 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 48.564 52.184
LTN BRI Tahun 2023
setelah dikurangi biaya diskonto dan biaya
emisi yang belum diamortisasi masing-masing
sebesar Rp203 dan RpNihil pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 59.377 -
MTN II BRI Finance Tahun 2021
setelah dikurangi diskonto dan biaya emisi
yang belum diamortisasi masing-masing
sebesar Rp261 dan Rp354 pada
tanggal 31 Desember 2023 dan 2022
Pihak ketiga 186.644 186.489
Pihak berelasi (Catatan 44) 137.955 137.839
Obligasi I BRI Finance Tahun 2022
setelah dikurangi diskonto dan biaya emisi
yang belum diamortisasi masing-masing
sebesar Rp1.268 dan Rp1.277 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 338.969 425.001
Pihak berelasi (Catatan 44) 210.922 124.400
Obligasi II BRI Finance Tahun 2023
setelah dikurangi diskonto dan biaya emisi
yang belum diamortisasi masing-masing
sebesar Rp1.889 dan RpNihil pada tanggal
31 Desember 2023 dan 31 Desember 2022
Pihak ketiga 415.962 -
Pihak berelasi (Catatan 44) 57.067 -
162
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
BRI dan entitas anak menerbitkan surat berharga dengan rincian sebagai berikut (lanjutan):
31 Desember 2023 31 Desember 2022
Rupiah (lanjutan)
Obligasi Berkelanjutan II PNM
Tahap II Tahun 2018
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar RpNihil dan Rp137 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga - 1.207.067
Pihak berelasi (Catatan 44) - 38.796
Obligasi Berkelanjutan III PNM
Tahap I Tahun 2019
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp152 dan Rp491 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 598.848 388.681
Pihak berelasi (Catatan 44) - 209.828
Tahap II Tahun 2019
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp110 dan Rp220 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 705.399 646.314
PIhak berelasi (Catatan 44) 57.991 116.966
Tahap III Tahun 2020
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp164 dan Rp302 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 179.749 234.719
Pihak berelasi (Catatan 44) 14.987 14.979
Tahap IV Tahun 2020
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp91 dan Rp454 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 281.912 818.551
Pihak berelasi (Catatan 44) 9.997 9.995
Tahap V Tahun 2021
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp279 dan Rp631 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 458.448 473.096
Pihak berelasi (Catatan 44) 39.473 24.473
163
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
BRI dan entitas anak menerbitkan surat berharga dengan rincian sebagai berikut (lanjutan):
31 Desember 2023 31 Desember 2022
Rupiah (lanjutan)
Obligasi Berkelanjutan IV PNM
Tahap I Tahun 2021
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp2.783 dan Rp4.172 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 1.979.241 1.976.383
Pihak berelasi (Catatan 44) 17.976 -
Obligasi Berkelanjutan IV PNM (lanjutan)
Tahap II Tahun 2022
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp966 dan Rp3.481 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 420.060 2.540.992
Pihak berelasi (Catatan 44) 165.408 299.597
Obligasi Berkelanjutan V PNM
Tahap I Tahun 2022
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp267 dan Rp2.779 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 115.733 987.248
Pihak berelasi (Catatan 44) - 9.973
MTN III PNM Venture Capital
Pihak ketiga 339.900 -
Sukuk Mudharabah III PNM
Tahun 2019
Pihak ketiga 300.000 1.000.000
Sukuk Mudharabah IV PNM
Tahun 2020
Pihak ketiga - 200.000
Tahun 2021
Pihak ketiga 1.800.000 2.000.000
Sukuk Mudharabah V PNM
Tahun 2022
Pihak ketiga 466.000 492.500
Sukuk Mudharabah Berkelanjutan I PNM Tahap I
Tahun 2021
Pihak ketiga 801.000 842.000
Pihak berelasi (Catatan 44) 41.000 -
Sukuk Mudharabah Berkelanjutan I PNM Tahap II
Tahun 2023
Pihak ketiga 1.441.274 -
Pihak berelasi (Catatan 44) 280.626 -
164
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
BRI dan entitas anak menerbitkan surat berharga dengan rincian sebagai berikut (lanjutan):
31 Desember 2023 31 Desember 2022
Rupiah (lanjutan)
Obligasi Berkelanjutan III Pegadaian
Tahap II Tahun 2018
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar RpNihil dan Rp72 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga - 1.118.213
Pihak berelasi (Catatan 44) - 644.974
Obligasi Berkelanjutan IV Pegadaian
Tahap I Tahun 2020
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar RpNihil dan Rp49 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga - 69.951
Tahap II Tahun 2020
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp50 dan Rp166 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 121.950 364.866
Pihak berelasi (Catatan 44) 19.992 79.968
Tahap III Tahun 2020
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar RpNihil dan Rp296 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga - 895.332
Pihak berelasi (Catatan 44) - 149.958
Tahap IV Tahun 2021
setelah dikurangi biaya emisi obligasi yang belum
diamortisasi sebesar Rp96 dan Rp459
pada tanggal 31 Desember 2023 dan 2022
Pihak ketiga 735.439 868.427
Pihak berelasi (Catatan 44) 204.005 74.964
Obligasi Berkelanjutan V Pegadaian
Tahap I Tahun 2022
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp499 dan Rp2.463 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 349.580 2.373.345
Pihak berelasi (Catatan 44) 227.903 604.425
Tahap II Tahun 2022
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp217 dan Rp1.805 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 199.243 1.083.732
Pihak berelasi (Catatan 44) 76.540 771.432
165
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
BRI dan entitas anak menerbitkan surat berharga dengan rincian sebagai berikut (lanjutan):
31 Desember 2023 31 Desember 2022
Rupiah (lanjutan)
Obligasi Berkelanjutan V Pegadaian (lanjutan)
Tahap III Tahun 2023
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp1.712 dan RpNihil pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga 1.622.766 -
Pihak berelasi (Catatan 44) 315.803 -
Tahap IV Tahun 2023
setelah dikurangi biaya emisi obligasi
yang belum diamortisasi masing-masing
sebesar Rp2.364 dan RpNihil pada tanggal
30 September 2023 dan 31 Desember 2022
Pihak ketiga 2.390.840 -
Pihak berelasi (Catatan 44) 39.956 -
Sukuk Mudharabah Berkelanjutan I Pegadaian
Tahap I Tahun 2020
Pihak ketiga - 49.000
Tahap II Tahun 2020
Pihak ketiga 70.500 166.500
Pihak berelasi (Catatan 44) 10.000 17.000
Tahap III Tahun 2020
Pihak ketiga - 121.000
Pihak berelasi (Catatan 44) - 10.000
Tahap IV Tahun 2021
Pihak ketiga 127.800 130.800
Pihak berelasi (Catatan 44) 38.000 35.000
Sukuk Mudharabah Berkelanjutan II Pegadaian
Tahap I Tahun 2022
Pihak ketiga 284.000 969.000
Pihak berelasi (Catatan 44) 36.000 22.000
Tahap II Tahun 2022
Pihak ketiga 115.100 992.000
Pihak berelasi (Catatan 44) 49.288 131.000
Tahap III Tahun 2023
Pihak ketiga 533.000 -
Pihak berelasi (Catatan 44) 72.000 -
Tahap IV Tahun 2023
Pihak ketiga 215.040 -
Pihak berelasi (Catatan 44) 20.000 -
41.942.421 48.064.684
166
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
BRI dan entitas anak menerbitkan surat berharga dengan rincian sebagai berikut (lanjutan):
31 Desember 2023 31 Desember 2022
Dolar Amerika Serikat
Senior Unsecured Notes Due 2023
(Global Bond BRI)
setelah dikurangi diskonto dan biaya emisi
obligasi yang belum diamortisasi masing-masing
sebesar RpNihil dan Rp6.834 pada tanggal
31 Desember 2023 dan 2022
Pihak ketiga - 7.776.915
Senior Unsecured Notes Due 2024
(Sustainability Bond BRI Tahun 2019)
setelah dikurangi diskonto dan biaya
emisi obligasi yang belum diamortisasi
masing-masing sebesar Rp2.670 dan Rp13.588
pada tanggal 31 Desember 2023 dan 2022
Pihak ketiga 7.695.160 7.770.162
7.695.160 15.547.077
Total 49.637.581 63.611.761
Amortisasi atas biaya emisi surat berharga yang diterbitkan untuk tahun yang berakhir pada tanggal-
tanggal 31 Desember 2023 dan 2022 sebesar Rp35.358 dan Rp56.168.
Manajemen BRI dan entitas anak telah melakukan pembayaran bunga dan obligasi sesuai ketentuan dan
berpendapat bahwa semua persyaratan/pembatasan yang ditetapkan dalam penerbitan surat berharga
di atas telah dipenuhi pada tanggal-tanggal 31 Desember 2023 dan 2022.
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan:
a) Obligasi Berkelanjutan II BRI
Pada tanggal 22 November 2016, Obligasi Berkelanjutan II BRI dengan jumlah pokok sebesar
Rp20.000.000 telah dinyatakan oleh Otoritas Jasa Keuangan (OJK) berdasarkan surat keputusan
S-678/D.04/2016 tanggal 22 November 2016.
Pada tanggal 2 Desember 2016, BRI menerbitkan Obligasi Berkelanjutan II BRI Tahap I Tahun 2016
dengan nilai pokok sebesar Rp4.600.000 dalam 5 (lima) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp616.000 dengan tingkat bunga tetap sebesar 7,25% per tahun,
untuk jangka waktu 370 (tiga ratus tujuh puluh) hari dan jatuh tempo pada tanggal
6 Desember 2017.
Seri B: Nilai pokok sebesar Rp964.000 dengan tingkat bunga tetap sebesar 8,00% per tahun,
untuk jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 1 Desember 2019.
Seri C: Nilai pokok sebesar Rp193.000 dengan tingkat bunga tetap sebesar 8,20% per tahun,
untuk jangka waktu 5 (lima) tahun dan jatuh tempo pada tanggal 1 Desember 2021.
Seri D: Nilai pokok sebesar Rp477.000 dengan tingkat bunga tetap sebesar 8,65% per tahun,
untuk jangka waktu 7 (tujuh) tahun dan jatuh tempo pada tanggal 1 Desember 2023.
Seri E: Nilai pokok sebesar Rp2.350.000 dengan tingkat bunga tetap sebesar 8,90% per tahun,
untuk jangka waktu 10 (sepuluh) tahun dan akan jatuh tempo pada tanggal 1 Desember 2026.
167
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
a) Obligasi Berkelanjutan II BRI (lanjutan)
Bunga Obligasi Berkelanjutan II BRI Tahap I Tahun 2016 dibayarkan setiap 3 (tiga) bulan mulai
tanggal 1 Maret 2017. Pada saat diterbitkan, Obligasi Berkelanjutan ini diperingkat oleh Pefindo
dengan peringkat idAAA.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Obligasi Berkelanjutan II BRI Tahap I Tahun
2016 memperoleh peringkat idAAA dari Pefindo.
Pada tanggal 12 April 2017, BRI menerbitkan Obligasi Berkelanjutan II BRI Tahap II Tahun 2017
dengan nilai pokok sebesar Rp5.100.000 dalam 4 (empat) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp1.131.000 dengan tingkat bunga tetap sebesar 7,20% per tahun,
untuk jangka waktu 370 (tiga ratus tujuh puluh) hari dan jatuh tempo pada tanggal 16 April 2018.
Seri B: Nilai pokok sebesar Rp1.743.500 dengan tingkat bunga tetap sebesar 8,10% per tahun,
untuk jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 11 April 2020.
Seri C: Nilai pokok sebesar Rp925.000 dengan tingkat bunga tetap sebesar 8,30% per tahun,
untuk jangka waktu 5 (lima) tahun dan jatuh tempo pada tanggal 11 April 2022.
Seri D: Nilai pokok sebesar Rp1.300.500 dengan tingkat bunga tetap sebesar 8,80% per tahun,
untuk jangka waktu 10 (sepuluh) tahun dan akan jatuh tempo pada tanggal 11 April 2027.
Bunga Obligasi Berkelanjutan II BRI Tahap II Tahun 2017 dibayarkan setiap 3 (tiga) bulan mulai
tanggal 11 Juli 2017. Pada saat diterbitkan, Obligasi Berkelanjutan ini diperingkat oleh Pefindo
dengan peringkat idAAA.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Obligasi Berkelanjutan II BRI Tahap II Tahun
2017 memperoleh peringkat idAAA dari Pefindo.
Pada tanggal 25 Agustus 2017, BRI menerbitkan Obligasi Berkelanjutan II BRI Tahap III Tahun 2017
dengan nilai pokok sebesar Rp5.150.000 dalam 3 (tiga) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp980.500 dengan tingkat bunga tetap sebesar 7,60% per tahun,
untuk jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 24 Agustus 2020.
Seri B: Nilai pokok sebesar Rp1.652.500 dengan tingkat bunga tetap sebesar 8,00% per tahun,
untuk jangka waktu 5 (lima) tahun dan jatuh tempo pada tanggal 24 Agustus 2022.
Seri C: Nilai pokok sebesar Rp2.517.000 dengan tingkat bunga tetap sebesar 8,25% per tahun,
untuk jangka waktu 7 (tujuh) tahun dan akan jatuh tempo pada tanggal 24 Agustus 2024.
Bunga Obligasi Berkelanjutan II BRI Tahap III Tahun 2017 dibayarkan setiap 3 (tiga) bulan mulai
tanggal 24 November 2017. Pada saat diterbitkan, Obligasi Berkelanjutan ini diperingkat oleh Pefindo
dengan peringkat idAAA.
Pada tanggal 22 Februari 2018, BRI menerbitkan Obligasi Berkelanjutan II BRI Tahap IV Tahun 2018
dengan nilai pokok sebesar Rp2.442.000 dalam 2 (dua) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp1.837.000 dengan tingkat bunga tetap sebesar 6,65% per tahun,
untuk jangka waktu 5 (lima) tahun dan jatuh tempo pada tanggal 21 Februari 2023.
Seri B: Nilai pokok sebesar Rp605.000 dengan tingkat bunga tetap sebesar 6,90% per tahun,
untuk jangka waktu 7 (tujuh) tahun dan akan jatuh tempo pada tanggal 21 Februari 2025.
Bunga Obligasi Berkelanjutan II BRI Tahap IV Tahun 2018 dibayarkan setiap 3 (tiga) bulan mulai
tanggal 21 Mei 2018. Pada saat diterbitkan, Obligasi Berkelanjutan ini diperingkat oleh Pefindo
dengan peringkat idAAA.
168
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
a) Obligasi Berkelanjutan II BRI (lanjutan)
Pada tanggal-tanggal 31 Desember 2023 dan 2022 Obligasi Berkelanjutan II BRI Tahap IV Tahun
2018 memperoleh peringkat idAAA dari Pefindo.
Penerimaan neto dari penerbitan Obligasi Berkelanjutan tersebut dimanfaatkan untuk penyaluran
kredit.
Persyaratan penting dalam perjanjian Obligasi Berkelanjutan adalah BRI tanpa persetujuan tertulis
dari Wali Amanat tidak akan mengurangi modal dasar, ditempatkan dan disetor, melakukan
penggabungan, pemisahan, peleburan dan pengambilalihan perusahaan.
Wali Amanat untuk penerbitan Obligasi Berkelanjutan II BRI adalah PT Bank Negara Indonesia
(Persero) Tbk.
Obligasi Berkelanjutan II BRI tidak dijamin dengan jaminan apapun. Adapun persyaratan-persyaratan
penting (covenants) adalah sebagai berikut:
a. Mengurangi modal dasar, modal ditempatkan dan modal disetor kecuali dalam hal pengurangan
tersebut dilakukan berdasarkan permintaan dan/atau perintah dari Pemerintah Indonesia atau
otoritas yang berwenang.
b. Melakukan penggabungan dan/atau pemisahan dan/atau peleburan dan/atau pengambilalihan
dengan nilai lebih dari 50% (lima puluh persen) dari ekuitas EMITEN kecuali dalam hal
pengurangan tersebut dilakukan berdasarkan permintaan dan/atau perintah dari Pemerintah
Indonesia atau otoritas yang berwenang.
Obligasi Berkelanjutan II BRI Tahap I Seri A, Obligasi Berkelanjutan II Tahap I Seri B, Obligasi
Berkelanjutan II BRI Tahap I Seri C, Obligasi Berkelanjutan II BRI Tahap I Seri D, Obligasi
Berkelanjutan II BRI Tahap II Seri A, Obligasi Berkelanjutan II BRI Tahap II Seri B, Obligasi
Berkelanjutan II Tahap II seri C, Obligasi Berkelanjutan II BRI Tahap III Seri A, Obligasi Berkelanjutan
II BRI Tahap III Seri B, Obligasi Berkelanjutan II BRI Tahap IV Seri A dengan nilai nominal masing-
masing sebesar Rp616.000, Rp964.000, Rp193.000, Rp477.000, Rp1.131.000, Rp1.743.500,
Rp925.000, Rp980.500, Rp1.652.500 dan Rp1.837.000 telah dilunasi oleh BRI pada tanggal jatuh
temponya.
b) Obligasi Berkelanjutan III BRI
Pada tanggal 30 Oktober 2019, Obligasi Berkelanjutan III BRI dengan jumlah pokok sebesar
Rp20.000.000 telah dinyatakan efektif oleh Otoritas Jasa Keuangan (OJK) berdasarkan surat
keputusan S-159/D.04/2019 Tanggal 30 Oktober 2019.
Pada tanggal 7 November 2019, BRI menerbitkan Obligasi Berkelanjutan III BRI Tahap I Tahun 2019
dengan nilai pokok sebesar Rp5.000.000 dalam 3 (tiga) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp737.850 dengan tingkat bunga tetap sebesar 6,50% per tahun,
untuk jangka waktu 370 (tiga ratus tujuh puluh) hari dan jatuh tempo pada tanggal 17 November
2020.
Seri B: Nilai pokok sebesar Rp2.089.350 dengan tingkat bunga tetap sebesar 7,60% per tahun,
untuk jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 7 November 2022.
Seri C: Nilai pokok sebesar Rp2.172.800 dengan tingkat bunga tetap sebesar 7,85% per tahun,
untuk jangka waktu 5 (lima) tahun dan akan jatuh tempo pada tanggal 7 November 2024.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
b) Obligasi Berkelanjutan III BRI (lanjutan)
Bunga Obligasi Berkelanjutan III BRI Tahap I Tahun 2019 dibayarkan setiap 3 (tiga) bulan mulai
tanggal 7 Februari 2020. Pada saat diterbitkan, Obligasi Berkelanjutan ini diperingkat oleh Pefindo
dengan peringkat idAAA.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Obligasi Berkelanjutan III BRI memperoleh
peringkat idAAA dari Pefindo.
Penerimaan neto dari penerbitan Obligasi Berkelanjutan III BRI adalah untuk mengembangkan bisnis
perusahaan dengan penyaluran kredit dengan menerapkan prinsip prudential banking dan good
corporate governance.
Persyaratan penting dalam perjanjian Obligasi Berkelanjutan adalah BRI tanpa persetujuan tertulis
dari Wali Amanat tidak akan mengurangi modal dasar, ditempatkan dan disetor, melakukan
penggabungan, pemisahan, peleburan dan pengambilalihan perusahaan.
Wali Amanat untuk penerbitan Obligasi Berkelanjutan III BRI adalah PT Bank Negara Indonesia
(Persero) Tbk.
Obligasi Berkelanjutan III BRI tidak dijamin dengan jaminan apapun. Adapun persyaratan-
persyaratan penting (covenants) adalah sebagai berikut:
a. Mengurangi modal dasar, modal ditempatkan dan modal disetor kecuali dalam hal pengurangan
tersebut dilakukan berdasarkan permintaan dan/atau perintah dari Pemerintah Indonesia atau
otoritas yang berwenang.
b. Melakukan penggabungan dan/atau pemisahan dan/atau peleburan dan/atau pengambilalihan
dengan nilai lebih dari 50% (lima puluh persen) dari ekuitas EMITEN kecuali dalam hal
pengurangan tersebut dilakukan berdasarkan permintaan dan/atau perintah dari Pemerintah
Indonesia atau otoritas yang berwenang.
Obligasi Berkelanjutan III BRI Tahap I Seri A dan Obligasi Berkelanjutan III BRI Tahap I Seri B dengan
nilai Rp737.850 dan Rp2.089.350 telah dilunasi oleh BRI pada tanggal jatuh temponya.
c) Obligasi Berwawasan Lingkungan Berkelanjutan I Bank BRI Tahap I Tahun 2022
Pada tanggal 12 Juli 2022, Obligasi Berwawasan Lingkungan Berkelanjutan I Bank BRI dengan
jumlah pokok sebesar Rp15.000.000 telah dinyatakan efektif oleh Otoritas Jasa Keuangan (OJK)
berdasarkan surat keputusan S-122/D.04/2022 Tanggal 12 Juli 2022.
Pada tanggal 20 Juli 2022, BRI menerbitkan Obligasi Berwawasan Lingkungan Berkelanjutan I Bank
BRI Tahap I Tahun 2022 dengan nilai pokok sebesar Rp5.000.000 dalam 3 (tiga) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp2.500.000 dengan tingkat bunga tetap sebesar 3,70% per tahun,
untuk jangka waktu 370 (tiga ratus tujuh puluh) hari dan jatuh tempo pada tanggal
30 Juli 2023.
Seri B: Nilai pokok sebesar Rp2.000.000 dengan tingkat bunga tetap sebesar 5,75% per tahun,
untuk jangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 20 Juli 2025.
Seri C: Nilai pokok sebesar Rp500.000 dengan tingkat bunga tetap sebesar 6,45% per tahun,
untuk jangka waktu 5 (lima) tahun dan akan jatuh tempo pada tanggal 20 Juli 2027.
Bunga Obligasi Berwawasan Lingkungan Berkelanjutan I BRI Tahap I Tahun 2022 dibayarkan setiap
3 (tiga) bulan mulai tanggal 20 Oktober 2022. Pada saat diterbitkan, Obligasi Berkelanjutan ini
diperingkat oleh Pefindo dengan peringkat idAAA.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
c) Obligasi Berwawasan Lingkungan Berkelanjutan I Bank BRI Tahap I Tahun 2022 (lanjutan)
Pada tanggal 31 Desember 2023, Obligasi Berwawasan Lingkungan I BRI Tahap I memperoleh
peringkat idAAA dari Pefindo.
Obligasi Berwawasan Lingkungan Berkelanjutan I Bank BRI Tahap I Tahun 2022 Seri A dengan nilai
Rp2.500.000 telah dilunasi oleh BRI pada tanggal jatuh temponya.
Persyaratan penting dalam perjanjian Obligasi Berwawasan Lingkungan Berkelanjutan adalah BRI
tanpa persetujuan tertulis dari Wali Amanat tidak akan mengurangi modal dasar, ditempatkan dan
disetor, melakukan penggabungan, pemisahan, peleburan dan pengambilalihan perusahaan.
Wali Amanat untuk penerbitan Obligasi Berwawasan Lingkungan Berkelanjutan I Bank BRI Tahap I
Tahun 2022 adalah PT Bank Negara Indonesia (Persero) Tbk.
Obligasi Berwawasan Lingkungan Berkelanjutan I Bank BRI Tahap I Tahun 2022 tidak dijamin
dengan jaminan apapun. Adapun persyaratan-persyaratan penting (covenants) adalah sebagai
berikut:
a. Mengurangi modal dasar, modal ditempatkan dan modal disetor kecuali dalam hal pengurangan
tersebut dilakukan berdasarkan permintaan dan/atau perintah dari Pemerintah Indonesia atau
otoritas yang berwenang.
b. Melakukan penggabungan dan/atau pemisahan dan/atau peleburan dan/atau pengambilalihan
dengan nilai lebih dari 50% (lima puluh persen) dari ekuitas EMITEN kecuali dalam hal
pengurangan tersebut dilakukan berdasarkan permintaan dan/atau perintah dari Pemerintah
Indonesia atau otoritas yang berwenang.
Penerimaan neto dari penerbitan Obligasi Berwawasan Lingkungan Berkelanjutan I Bank BRI Tahap
I Tahun 2022 akan digunakan Perseroan untuk pembiayaan maupun membiayai kembali kegiatan
dalam kategori Kegiatan Usaha Berwawasan Lingkungan dan untuk modal kerja.
d) Obligasi Berwawasan Lingkungan Berkelanjutan I Bank BRI Tahap II Tahun 2023
Pada tanggal 12 Juli 2022, Obligasi Berwawasan Lingkungan Berkelanjutan I Bank BRI dengan
jumlah pokok sebesar Rp15.000.000 telah dinyatakan oleh Otoritas Jasa Keuangan (OJK)
berdasarkan surat keputusan S-122/D.04/2022 Tanggal 12 Juli 2022.
Pada tanggal 17 Oktober 2023, BRI menerbitkan Obligasi Berwawasan Lingkungan Berkelanjutan I
Bank BRI Tahap I Tahun 2023 dengan nilai pokok sebesar Rp6.000.000 dalam 3 (tiga) seri sebagai
berikut:
Seri A: Nilai pokok sebesar Rp1.345.650 dengan tingkat bunga tetap sebesar 6,10% per tahun,
untuk jangka waktu 370 (tiga ratus tujuh puluh) hari dan akan jatuh tempo pada tanggal
27 Oktober 2024.
Seri B: Nilai pokok sebesar Rp4.154.350 dengan tingkat bunga tetap sebesar 6,35% per tahun,
untuk jangka waktu 2 (dua) tahun dan akan jatuh tempo pada tanggal 17 Oktober 2025.
Seri C: Nilai pokok sebesar Rp500.000 dengan tingkat bunga tetap sebesar 6,30% per tahun,
untuk jangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 17 Oktober 2026.
Bunga Obligasi Berwawasan Lingkungan Berkelanjutan I BRI Tahap II Tahun 2023 dibayarkan setiap
3 (tiga) bulan mulai tanggal 17 Januari 2023. Pada saat diterbitkan, Obligasi Berkelanjutan ini
diperingkat oleh Pefindo dengan peringkat idAAA.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
d) Obligasi Berwawasan Lingkungan Berkelanjutan I Bank BRI Tahap II Tahun 2023 (lanjutan)
Wali Amanat untuk penerbitan Obligasi Berwawasan Lingkungan Berkelanjutan I Bank BRI Tahap II
Tahun 2023 adalah PT Bank Tabungan Negara (Persero) Tbk.
Obligasi Berwawasan Lingkungan Berkelanjutan I Bank BRI Tahap II Tahun 2023 tidak dijamin
dengan jaminan apapun. Adapun persyaratan-persyaratan penting (covenants) adalah sebagai
berikut:
a. Mengurangi modal dasar, modal ditempatkan dan modal disetor kecuali dalam hal pengurangan
tersebut dilakukan berdasarkan permintaan dan/atau perintah dari Pemerintah Indonesia atau
otoritas yang berwenang.
b. Melakukan penggabungan dan/atau pemisahan dan/atau peleburan dan/atau pengambilalihan
dengan nilai lebih dari 50% (lima puluh persen) dari ekuitas EMITEN kecuali dalam hal
pengurangan tersebut dilakukan berdasarkan permintaan dan/atau perintah dari Pemerintah
Indonesia atau otoritas yang berwenang
Penerimaan neto dari penerbitan Obligasi Berwawasan Lingkungan Berkelanjutan I Bank BRI Tahap
II Tahun 2023 akan digunakan Perseroan untuk pembiayaan maupun membiayai kembali kegiatan
dalam kategori Kegiatan Usaha Berwawasan Lingkungan dan untuk modal kerja.
e) Medium-Term Note Bank BRI Tahun 2022
Pada tanggal 24 November 2022, BRI menerbitkan Medium-Term Note Bank BRI Tahun 2022
dengan nilai pokok sebesar Rp5.000.000 dalam 2 (dua) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp2.000.000 dengan tingkat bunga tetap sebesar 6,60% per tahun,
untuk jangka waktu 2 (dua) tahun dan akan jatuh tempo pada tanggal 24 November 2024.
Seri B: Nilai pokok sebesar Rp3.000.000 dengan tingkat bunga tetap sebesar 6,68% per tahun,
untuk jangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 24 November 2025.
Bunga Medium-Term Note Bank BRI Tahun 2022 dibayarkan setiap 3 (tiga) bulan mulai tanggal
24 Februari 2023. Pada saat diterbitkan, Medium-Term Notes ini tidak dilakukan pemeringkatan.
Tidak ada persyaratan penting dalam perjanjian Penerbitan Medium-Term Note Bank BRI Tahun
2022.
Penerimaan neto dari penerbitan Medium-Term Note BRI tersebut dimanfaatkan untuk menambah
kebutuhan likuiditas Rupiah.
f) Long-Term Notes yang Dilakukan Tanpa Melalui Penawaran Umum PT Bank Rakyat Indonesia
(Persero) Tbk Tahun 2022
Pada tanggal 27 Desember 2022, BRI menerbitkan Long-Term Notes Bank BRI Tahun 2022 dengan
nilai pokok sebesar Rp52.332.
Bunga sebesar 0,55% per tahun dan Pokok Long Term Notes yang Dilakukan Tanpa Melalui
Penawaran Umum PT Bank Rakyat Indonesia (Persero) Tbk I Tahun 2022 dibayarkan setiap 3 (tiga)
bulan mulai tanggal 24 Februari 2023 dan akan jatuh tempo pada tanggal 27 Juni 2036.
Pada saat diterbitkan, Long-Term Notes ini tidak dilakukan pemeringkatan dan tidak menggunakan
Jasa Agen Pemantau.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
f) Long-Term Notes yang Dilakukan Tanpa Melalui Penawaran Umum PT Bank Rakyat Indonesia
(Persero) Tbk Tahun 2022 (lanjutan)
Tidak ada persyaratan penting dalam perjanjian Penerbitan Long-Term Notes Yang Dilakukan Tanpa
Melalui Penawaran Umum PT Bank Rakyat Indonesia (Persero) Tbk Tahun 2022.
Penerimaan neto dari penerbitan Long-Term Notes BRI tersebut dimanfaatkan untuk menambah
kebutuhan likuiditas Rupiah.
g) Long-Term Notes yang Dilakukan Tanpa Melalui Penawaran Umum PT Bank Rakyat Indonesia
(Persero) Tbk II Tahun 2023
Pada tanggal 25 Oktober 2023, BRI menerbitkan Long-Term Notes Bank BRI II Tahun 2023 dengan
nilai pokok sebesar Rp59.485.
Bunga sebesar 0,55% per tahun dan Pokok Long Term Notes Yang Dilakukan Tanpa Melalui
Penawaran Umum PT Bank Rakyat Indonesia (Persero) Tbk II Tahun 2023 dibayarkan setiap 3 (tiga)
bulan mulai tanggal 25 Januari 2024 dan akan jatuh tempo pada tanggal 25 Januari 2037.
Pada saat diterbitkan, Long-Term Notes ini tidak dilakukan pemeringkatan dan tidak menggunakan
Jasa Agen Pemantau.
Tidak ada persyaratan penting dalam perjanjian Penerbitan Long-Term Notes Yang Dilakukan Tanpa
Melalui Penawaran Umum PT Bank Rakyat Indonesia (Persero) Tbk II Tahun 2023.
Penerimaan neto dari penerbitan Long-Term Notes BRI tersebut dimanfaatkan untuk menambah
kebutuhan likuiditas Rupiah.
h) Senior Unsecured Notes Due 2023 (Global Bond BRI)
Pada tanggal 16 Juli 2018, BRI menerbitkan dan mendaftarkan Obligasi BRI Tahun 2018 dengan
nominal sebesar ASD500.000.000 (angka penuh) pada Singapore Exchange Securities Trading
Limited (SGX-ST) untuk jangka waktu 5 (lima) tahun dan jatuh tempo pada tanggal
20 Juli 2023 dengan tingkat bunga tetap 4,63% per tahun. Obligasi tersebut diterbitkan sebesar
99,696% atau setara dengan ASD498.480.000 (angka penuh) dan bunga obligasi tersebut
dibayarkan setiap 6 (enam) bulan mulai tanggal 20 Januari 2019. Pada saat diterbitkan, obligasi ini
diperingkat oleh Moody’s dan Fitch dengan peringkat masing-masing Baa2 dan BBB-.
Senior Unsecured Notes Due 2023 (Global Bond BRI) tidak dijamin dengan jaminan apapun. Adapun
persyaratan-persyaratan penting (covenants) adalah sebagai berikut:
a. Mengurangi modal dasar, modal ditempatkan dan modal disetor kecuali dalam hal pengurangan
tersebut dilakukan berdasarkan permintaan dan/atau perintah dari Pemerintah Indonesia atau
otoritas yang berwenang.
b. Melakukan penggabungan dan/atau pemisahan dan/atau peleburan dan/atau pengambilalihan
dengan nilai lebih dari 50% (lima puluh persen) dari ekuitas EMITEN kecuali dalam hal
pengurangan tersebut dilakukan berdasarkan permintaan dan/atau perintah dari Pemerintah
Indonesia atau otoritas yang berwenang.
Penerimaan neto dari penerbitan Obligasi BRI tersebut dimanfaatkan untuk memperkuat struktur
pendanaan umum BRI.
Pada tanggal-tanggal 31 Desember 2023 dan 2022 Senior Unsecured Notes Due 2023 (Global Bond
BRI) Tahun 2018 memperoleh peringkat Baa2 dan BBB- masing-masing dari Moody’s dan Fitch.
173
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
h) Senior Unsecured Notes Due 2023 (Global Bond BRI) (lanjutan)
Senior Unsecured Notes Due 2023 (Global Bond BRI) menggunakan Jasa Paying Agent dan Trustee
The Bank Of New York Mellon.
Senior Unsecured Notes Due 2023 (Global Bond BRI) dengan nilai ASD500.000 telah dilunasi oleh
BRI pada tanggal jatuh temponya.
i) Senior Unsecured Notes Due 2024 (Sustainability Bond BRI Tahun 2019)
Pada tanggal 28 Maret 2019, BRI menerbitkan dan mendaftarkan Obligasi BRI Tahun 2019 dengan
nominal sebesar ASD500.000.000 (angka penuh) pada Singapore Exchange Securities Trading
Limited (SGX-ST) untuk jangka waktu 5 (lima) tahun dan akan jatuh tempo pada tanggal
28 Maret 2024 dengan tingkat bunga tetap 3,95% per tahun. Obligasi tersebut diterbitkan sebesar
99,713% atau setara dengan ASD498.565.000 (angka penuh) dan bunga obligasi tersebut
dibayarkan setiap 6 (enam) bulan mulai tanggal 28 September 2019.
Senior Unsecured Notes Due 2024 (Sustainability Bond BRI) tidak dijamin dengan jaminan apapun.
Adapun persyaratan-persyaratan penting (covenants) adalah sebagai berikut:
a. Mengurangi modal dasar, modal ditempatkan dan modal disetor kecuali dalam hal pengurangan
tersebut dilakukan berdasarkan permintaan dan/atau perintah dari Pemerintah Indonesia atau
otoritas yang berwenang.
b. Melakukan penggabungan dan/atau pemisahan dan/atau peleburan dan/atau pengambilalihan
dengan nilai lebih dari 50% (lima puluh persen) dari ekuitas EMITEN kecuali dalam hal
pengurangan tersebut dilakukan berdasarkan permintaan dan/atau perintah dari Pemerintah
Indonesia atau otoritas yang berwenang.
Pada saat diterbitkan, obligasi ini diperingkat oleh Moody’s dan Fitch dengan peringkat masing-
masing Baa2 dan BBB-. Penerimaan neto dari penerbitan Obligasi BRI tersebut akan dimanfaatkan
untuk mendanai Eligible Project sesuai dengan Sustainability Framework.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Senior Unsecured Notes Due 2024
(Sustainability Bond BRI Tahun 2019) memperoleh peringkat BAA2 dan BBB- masing-masing dari
Moody’s dan Fitch.
Senior Unsecured Notes Due 2024 (Sustainability Bond BRI Tahun 2019) menggunakan Jasa Paying
Agent dan Trustee The Bank Of New York Mellon.
j) MTN II BRI Finance Tahun 2021
Pada tanggal 17 September 2021, BRI Finance menerbitkan MTN II BRI Finance Tahun 2021 dengan
nilai pokok sebesar Rp500.000 untuk jangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal
17 September 2024 dengan tingkat suku bunga tetap 6,40% per tahun. Bunga MTN Tahap II
dibayarkan setiap 3 bulan mulai tanggal 17 Desember 2021. Pada saat diterbitkan, MTN ini
diperingkat oleh Pefindo dengan peringkat idAA. Penerbitan MTN ini tidak melalui penawaran umum.
Agen pemantau untuk penerbitan MTN adalah PT Bank Negara Indonesia (Persero) Tbk. BRI
Finance telah memenuhi semua pembatasan yang diwajibkan serta pembayaran bunga dan nilai
pokok obligasi melalui Kustodian Sentral Efek Indonesia (‘‘KSEI‘‘).
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
j) MTN II BRI Finance Tahun 2021 (lanjutan)
Pada tanggal-tanggal 31 Desember 2023 dan 2022, MTN II BRI Finance Tahun 2021 memperoleh
peringkat AA dari Pefindo.
Penerimaan neto dari penerbitan MTN tersebut dimanfaatkan untuk pembayaran pinjaman jangka
pendek perbankan dan memperkuat struktur pendanaan perseroan. Persyaratan penting dalam
perjanjian MTN adalah BRI Finance tanpa persetujuan tertulis dari agen pemantau tidak akan
mengurangi modal dasar, ditempatkan dan disetor, melakukan penggabungan, pemisahan,
peleburan dan pengambilalihan perusahaan.
BRI Finance juga diwajibkan untuk memenuhi persyaratan keuangan antara lain gearing ratio paling
rendah nol kali dan paling tinggi 10 kali, rasio permodalan paling sedikit sebesar 10%, rasio saldo
piutang pembiayaan neto terhadap total aset paling rendah 40%, rasio saldo piutang pembiayaan
investasi dan modal kerja paling sedikit 10% dari total saldo piutang pembiayaan, rasio ekuitas
terhadap modal disetor paling rendah sebesar 50%, rasio non-performing financing paling tinggi
sebesar 5%, memiliki ekuitas lebih besar dari Rp200.000, mempertahankan nilai jaminan minimal
50% dari nilai pokok MTN dan memenuhi persyaratan tingkat kesehatan keuangan dengan kondisi
minimum sehat.
k) Obligasi I BRI Finance Tahun 2022
Pada tanggal 29 Juli 2022, Obligasi I BRI Finance Tahun 2022 dengan jumlah pokok sebesar
Rp700.000 telah dinyatakan efektif oleh Otoritas Jasa Keuangan (OJK) berdasarkan Surat Keputusan
No. S-152/D.04/2022 tanggal 29 Juli 2022.
Pada tanggal 9 Agustus 2022, BRI Finance menerbitkan Obligasi I BRI Finance Tahun 2022 dengan
nilai pokok sebesar Rp700.000 untuk jangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal
9 Agustus 2025 dengan tingkat suku bunga tetap 6,95% per tahun. Bunga Obligasi I dibayarkan
setiap 3 bulan mulai tanggal 9 November 2022. Pada saat diterbitkan, Obligasi ini diperingkat oleh
Pefindo dengan peringkat idAA.
Wali Amanat untuk penerbitan obligasi adalah PT Bank Negara Indonesia (Persero) Tbk. BRI Finance
telah memenuhi semua pembatasan yang diwajibkan serta pembayaran bunga dan nilai pokok
obligasi melalui Kustodian Sentral Efek Indonesia (‘‘KSEI‘‘).
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Obligasi I BRI Finance Tahun 2022 memperoleh
peringkat AA dari Pefindo.
Penerimaan neto dari penerbitan Obligasi tersebut dimanfaatkan untuk ekpansi bisnis perusahaan,
dalam hal ini adalah pembayaran pembiayaan baru.
BRI Finance juga diwajibkan untuk memenuhi persyaratan keuangan antara lain gearing ratio paling
rendah nol kali dan paling tinggi 10 kali, rasio permodalan paling sedikit sebesar 10%, rasio saldo
piutang pembiayaan neto terhadap total aset paling rendah 40%, rasio saldo piutang pembiayaan
investasi dan modal kerja paling sedikit 10% dari total saldo piutang pembiayaan, rasio ekuitas
terhadap modal disetor paling rendah sebesar 50%, rasio non-performing financing paling tinggi
sebesar 5%, mempertahankan nilai jaminan minimal 50% dari nilai pokok Obligasi dan memenuhi
persyaratan tingkat kesehatan keuangan dengan kondisi minimum sehat.
175
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
l) Obligasi II BRI Finance Tahun 2023
Pada tanggal 27 Juni 2022, Obligasi II BRI Finance Tahun 2023 dengan jumlah pokok sebesar
Rp500.000 telah dinyatakan efektif oleh Otoritas Jasa Keuangan (OJK) berdasarkan Surat
Keputusan No. S-152/D.04/2023 tanggal 27 Juni 2023.
Pada tanggal 11 Juli 2023, BRI Finance menerbitkan Obligasi II BRI Finance 2023 dengan nilai pokok
sebesar Rp500.000 yang terdiri dari:
Seri A: Jumlah pokok sebesar Rp197.000, tingkat bunga tetap sebesar 5,85% per tahun, untuk
jangka waktu 1 (satu) tahun dan akan jatuh tempo pada tanggal 21 Juli 2024.
Seri B: Jumlah pokok sebesar Rp303.000, tingkat bunga tetap sebesar 6,40% per tahun, untuk
jangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 11 Juli 2026.
Bunga Obligasi I dibayarkan setiap 3 bulan mulai tanggal 11 Oktober 2023. Pada saat diterbitkan,
Obligasi ini diperingkat oleh Pefindo dengan peringkat idAA.
Wali Amanat untuk penerbitan obligasi adalah PT Bank Negara Indonesia (Persero) Tbk. BRI Finance
telah memenuhi semua pembatasan yang diwajibkan serta pembayaran bunga dan nilai pokok
obligasi melalui Kustodian Sentral Efek Indonesia (‘‘KSEI‘‘).
Pada tanggal 31 Desember 2023, Obligasi II BRI Finance Tahun 2023 memperoleh peringkat idAA
dari Pefindo.
Penerimaan neto dari penerbitan Obligasi tersebut dimanfaatkan untuk ekpansi bisnis perusahaan,
dalam hal ini adalah ekspansi pembiayaan di segmen konsumer (multiguna).
Dalam perjanjian perwaliamanatan juga diatur beberapa pembatasan yang harus dipenuhi oleh
Perusahaan, antara lain memberikan jaminan fidusia berupa piutang pembiayaan konsumen dan
menjaga rasio-rasio keuangan berada dalam batasan sebagaimana diatur dalam Peraturan OJK No.
35/2018.
m) Obligasi Berkelanjutan II PNM Tahap II Tahun 2018
Pada tanggal 21 Juni 2017, Obligasi Berkelanjutan II PNM dengan jumlah pokok sebesar
Rp4.000.000 telah dinyatakan efektif oleh Otoritas Jasa Keuangan (OJK) berdasarkan Surat
Keputusan Nomor: S-345/D.04/2014 tanggal 21 Juni 2017. Obligasi Berkelanjutan II PNM Tahap II
tahun 2018 adalah sebesar Rp2.500.000.
PNM menerbitkan dan menawarkan Obligasi Berkelanjutan II PNM Tahap II 2018 yang sudah dicatat
pada Bursa Efek Indonesia pada tanggal 16 April 2018 yang terdiri dari:
Seri A: Jumlah pokok sebesar Rp1.254.000, tingkat bunga tetap sebesar 8,00% per tahun, untuk
jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 13 April 2021.
Seri B: Jumlah pokok sebesar Rp1.246.000, tingkat bunga tetap sebesar 8,50% per tahun, untuk
jangka waktu 5 (lima) tahun dan jatuh tempo pada tanggal 13 April 2023.
Pada saat diterbitkan, Obligasi Berkelanjutan II PNM memperoleh peringkat idA (single A) dari PT
Pemeringkat Efek Indonesia (Pefindo) peringkat idA.
Pada tanggal 31 Desember 2022, Obligasi Berkelanjutan II PNM memperoleh peringkat idAA (Double
AA) dari PT Pemeringkat Efek Indonesia (Pefindo).
Obligasi Berkelanjutan II PNM Tahap II Tahun 2018 Seri A dan Seri B dengan nilai nominal sebesar
Rp1.254.000 dan Rp1.246.000 telah dilunasi oleh PNM pada tanggal jatuh temponya.
176
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
m) Obligasi Berkelanjutan II PNM Tahap II Tahun 2018 (lanjutan)
Wali Amanat untuk penerbitan obligasi adalah PT Bank Mega Tbk. PNM telah memenuhi semua
pembatasan yang diwajibkan serta pembayaran bunga dan nilai pokok obligasi Kustodian Sentral
Efek Indonesia (“KSEI”).
Pembatasan yang dipersyaratkan oleh Wali Amanat:
1. Melakukan penjualan atau pengalihan aset tetap perusahaan kepada pihak manapun melebihi
50% dari nilai aset tetap dalam satu tahun berjalan;
2. Mengadakan penggabungan dan/atau peleburan dengan perusahaan lain baik secara langsung
maupun tidak langsung dan melakukan tindakan melikuidasi Perusahaan;
3. Melakukan akuisisi saham atau aset;
4. Mengubah bidang usaha Perusahaan kecuali atas keputusan pemerintah;
5. Melakukan pengakhiran perjanjian-perjanjian perusahaan yang berdampak negatif secara
material;
6. Mengurangi modal dasar, modal yang ditempatkan, dan modal disetor.
n) Obligasi Berkelanjutan III PNM Tahap I Tahun 2019
Pada tanggal 23 Mei 2019, Obligasi Berkelanjutan III PNM dengan jumlah pokok sebesar
Rp6.000.000 telah dinyatakan efektif oleh Otoritas Jasa Keuangan (OJK) berdasarkan Surat
Keputusan No. S-58/D.04/2019 tanggal 23 Mei 2019. Obligasi Berkelanjutan III PNM Tahap I Tahun
2019 adalah sebesar Rp2.000.000.
PNM menerbitkan dan menawarkan Obligasi Berkelanjutan III PNM Tahap I 2019 yang sudah dicatat
pada Bursa Efek Indonesia pada tanggal 29 Mei 2019 yang terdiri dari:
Seri A: Jumlah pokok sebesar Rp1.401.000, tingkat bunga tetap sebesar 9,50% per tahun,
untuk jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 28 Mei 2022.
Seri B: Jumlah pokok sebesar Rp599.000, tingkat bunga tetap sebesar 9,85% per tahun, untuk
jangka waktu 5 (lima) tahun dan akan jatuh tempo pada tanggal 28 Mei 2024.
Pada saat diterbitkan, Obligasi Berkelanjutan III PNM memperoleh peringkat dari PT Pemeringkat
Efek Indonesia (Pefindo) peringkat idA.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Obligasi Berkelanjutan III PNM memperoleh
peringkat dari PT Pemeringkat Efek Indonesia (Pefindo) peringkat idAA+.
Pembayaran bunga obligasi dilakukan setiap 3 (tiga) bulan sejak tanggal 28 Agustus 2019 sampai
dengan 28 Mei 2022 untuk Obligasi Seri A dan 28 Mei 2024 untuk Obligasi Seri B.
Wali Amanat untuk penerbitan obligasi adalah PT Bank Mega Tbk. PNM telah memenuhi semua
pembatasan yang diwajibkan serta pembayaran bunga dan nilai pokok obligasi Kustodian Sentral
Efek Indonesia (“KSEI”).
Obligasi Berkelanjutan III PNM Tahap I Tahun 2019 Seri A dengan nilai nominal sebesar Rp1.401.000
telah dilunasi oleh PNM pada tanggal jatuh temponya.
177
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
n) Obligasi Berkelanjutan III PNM Tahap I Tahun 2019 (lanjutan)
Pembatasan yang dipersyaratkan oleh Wali Amanat:
1. Melakukan penjualan atau pengalihan aset tetap perusahaan kepada pihak manapun melebihi
50% dari nilai aset tetap dalam satu tahun berjalan;
2. Mengadakan penggabungan dan/atau peleburan dengan perusahaan lain baik secara langsung
maupun tidak langsung dan melakukan tindakan melikuidasi Perusahaan;
3. Melakukan akuisisi saham atau aset;
4. Mengubah bidang usaha Perusahaan kecuali atas keputusan pemerintah;
5. Melakukan pengakhiran perjanjian-perjanjian perusahaan yang berdampak negatif secara
material;
6. Mengurangi modal dasar, modal yang ditempatkan dan modal disetor.
o) Obligasi Berkelanjutan III PNM Tahap II Tahun 2019
Pada tanggal 23 Mei 2019, Obligasi Berkelanjutan III PNM dengan jumlah pokok sebesar
Rp6.000.000 telah dinyatakan efektif oleh Otoritas Jasa Keuangan (OJK) berdasarkan Surat
Keputusan No. S-58/D.04/2019 tanggal 23 Mei 2019. Obligasi Berkelanjutan III PNM Tahap II tahun
2019 adalah sebesar Rp1.350.000.
PNM menerbitkan dan menawarkan Obligasi Berkelanjutan III PNM Tahap II Tahun 2020 yang sudah
dicatat pada Bursa Efek Indonesia pada tanggal 4 Mei 2020 yang terdiri dari:
Seri A: Jumlah pokok sebesar Rp586.500, tingkat bunga tetap sebesar 8,40% per tahun, untuk
jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 28 November 2022.
Seri B: Jumlah pokok sebesar Rp763.500, tingkat bunga tetap sebesar 8,75% per tahun, untuk
jangka waktu 5 (lima) tahun dan akan jatuh tempo pada tanggal 28 November 2024.
Pembayaran bunga obligasi dilakukan setiap 3 (tiga) bulan sejak tanggal 28 Februari 2020 sampai
dengan 28 November 2022 untuk Obligasi Seri A dan 28 November 2024 untuk Obligasi Seri B.
Pada saat penerbitan, Obligasi Berkelanjutan III PNM memperoleh peringkat dari PT Pemeringkat
Efek Indonesia (Pefindo) peringkat idA+.
Pada tanggal 31 Desember 2023 dan 2022, Obligasi Berkelanjutan III PNM memperoleh peringkat
dari PT Pemeringkat Efek Indonesia (Pefindo) peringkat idAA+.
Obligasi Berkelanjutan III PNM Tahap II tahun 2019 Seri A dengan nilai nominal sebesar Rp586.500
telah dilunasi oleh PNM pada saat jatuh temponya.
Wali Amanat untuk penerbitan obligasi adalah PT Bank Mega Tbk. PNM telah memenuhi semua
pembatasan yang diwajibkan serta pembayaran bunga dan nilai pokok obligasi Kustodian Sentral
Efek Indonesia (“KSEI”).
Pembatasan yang dipersyaratkan oleh Wali Amanat:
1. Melakukan penjualan atau pengalihan aset tetap perusahaan kepada pihak manapun melebihi
50% dari nilai aset tetap dalam satu tahun berjalan;
2. Mengadakan penggabungan dan/atau peleburan dengan perusahaan lain baik secara langsung
maupun tidak langsung dan melakukan tindakan melikuidasi Perusahaan;
3. Melakukan akuisisi saham atau aset;
4. Mengubah bidang usaha Perusahaan kecuali atas keputusan pemerintah;
5. Melakukan pengakhiran perjanjian-perjanjian perusahaan yang berdampak negatif secara
material;
178
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
p) Obligasi Berkelanjutan III PNM Tahap III Tahun 2020
Pada tanggal 23 Mei 2019, Obligasi Berkelanjutan III PNM dengan jumlah pokok sebesar
Rp6.000.000 telah dinyatakan efektif oleh Otoritas Jasa Keuangan (OJK) berdasarkan Surat
Keputusan No. S-58/D.04/2019 tanggal 23 Mei 2019. Obligasi Berkelanjutan III PNM tahap III tahun
2020 adalah sebesar Rp250.000.
PNM menerbitkan dan menawarkan Obligasi Berkelanjutan III PNM Tahap III Tahun 2020 yang
sudah dicatat pada Bursa Efek Indonesia pada tanggal 4 Mei 2020 yang terdiri dari:
Seri A: Jumlah pokok sebesar Rp55.100, tingkat bunga tetap sebesar 8,40% per tahun, untuk
jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 30 April 2023.
Seri B: Jumlah pokok sebesar Rp194.900, tingkat bunga tetap sebesar 9,00% per tahun, untuk
jangka waktu 5 (lima) tahun dan akan jatuh tempo pada tanggal 30 April 2025.
Pembayaran bunga obligasi dilakukan setiap 3 (tiga) bulan sejak tanggal 30 Juli 2020 sampai dengan
30 April 2023 untuk Obligasi Seri A dan 30 April 2025 untuk Obligasi Seri B.
Pada saat diterbitkan, Obligasi Berkelanjutan III PNM memperoleh peringkat dari PT Pemeringkat
Efek Indonesia (Pefindo) peringkat idA+.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Obligasi Berkelanjutan III PNM memperoleh
peringkat dari PT Pemeringkat Efek Indonesia (Pefindo) peringkat idAA+.
Obligasi Berkelanjutan III PNM Tahap III tahun 2020 dengan nilai nominal sebesar Rp55.100 telah
dilunasi oleh PNM pada saat jatuh temponya.
Wali Amanat untuk penerbitan obligasi adalah PT Bank Mega Tbk. PNM telah memenuhi semua
pembatasan yang diwajibkan serta pembayaran bunga dan nilai pokok obligasi Kustodian Sentral
Efek Indonesia (“KSEI”).
Pembatasan yang dipersyaratkan oleh Wali Amanat:
1. Melakukan penjualan atau pengalihan aset tetap perusahaan kepada pihak manapun melebihi
50% dari nilai aset tetap dalam satu tahun berjalan;
2. Mengadakan penggabungan dan/atau peleburan dengan perusahaan lain baik secara langsung
maupun tidak langsung dan melakukan tindakan melikuidasi Perusahaan;
3. Melakukan akuisisi saham atau aset;
4. Mengubah bidang usaha Perusahaan kecuali atas keputusan pemerintah;
5. Melakukan pengakhiran perjanjian-perjanjian perusahaan yang berdampak negatif secara
material;
6. Mengurangi modal dasar, modal yang ditempatkan dan modal disetor.
179
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
q) Obligasi Berkelanjutan III PNM Tahap IV Tahun 2020
Pada tanggal 23 Mei 2019, Obligasi Berkelanjutan III PNM dengan jumlah pokok sebesar
Rp6.000.000 telah dinyatakan efektif oleh Otoritas Jasa Keuangan (OJK) berdasarkan Surat
Keputusan No. S-58/D.04/2019 tanggal 23 Mei 2019. Obligasi Berkelanjutan III PNM tahap IV tahun
2020 adalah sebesar Rp1.733.800.
PNM menerbitkan dan menawarkan Obligasi Berkelanjutan III PNM Tahap IV Tahun 2020 yang
sudah dicatat pada Bursa Efek Indonesia pada tanggal 4 Mei 2020 yang terdiri dari:
Seri A: Jumlah pokok sebesar Rp904.800, tingkat bunga tetap sebesar 6,50% per tahun, untuk
jangka waktu 370 (tiga ratus tujuh puluh) hari kalender dan jatuh tempo pada tanggal
4 Desember 2021.
Seri B: Jumlah pokok sebesar Rp537.000, tingkat bunga tetap sebesar 7,75% per tahun, untuk
jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 4 Desember 2023.
Seri C: Jumlah pokok sebesar Rp292.000, tingkat bunga tetap sebesar 8,75% per tahun, untuk
jangka waktu 5 (lima) tahun dan akan jatuh tempo pada tanggal 4 Desember 2025.
Pembayaran bunga obligasi dilakukan setiap 3 (tiga) bulan sejak tanggal 4 Maret 2021 sampai
dengan 14 Desember 2021 untuk Obligasi Seri A, 4 Desember 2023 untuk Obligasi Seri B, dan
4 Desember 2025 untuk obligasi Seri C.
Pada saat diterbitkan, Obligasi Berkelanjutan III PNM memperoleh peringkat dari PT Pemeringkat
Efek Indonesia (Pefindo) peringkat idA+.
Pada tanggal-tanggal Obligasi Berkelanjutan III PNM memperoleh peringkat dari PT Pemeringkat
Efek Indonesia (Pefindo) peringkat idAA+.
Obligasi Berkelanjutan III PNM Tahap IV Tahun 2020 Seri A dan Seri B dengan nilai nominal sebesar
Rp904.800 dan Rp537.000 telah dilunasi oleh PNM pada tanggal jatuh temponya.
Wali Amanat untuk penerbitan obligasi adalah PT Bank Mega Tbk. PNM telah memenuhi semua
pembatasan yang diwajibkan serta pembayaran bunga dan nilai pokok obligasi Kustodian Sentral
Efek Indonesia (“KSEI”).
Pembatasan yang dipersyaratkan oleh Wali Amanat:
1. Melakukan penjualan atau pengalihan aset tetap perusahaan kepada pihak manapun melebihi
50% dari nilai aset tetap dalam satu tahun berjalan;
2. Mengadakan penggabungan dan/atau peleburan dengan perusahaan lain baik secara langsung
maupun tidak langsung dan melakukan tindakan melikuidasi Perusahaan;
3. Melakukan akuisisi saham atau aset;
4. Mengubah bidang usaha Perusahaan kecuali atas keputusan pemerintah;
5. Melakukan pengakhiran perjanjian-perjanjian perusahaan yang berdampak negatif secara
material;
6. Mengurangi modal dasar, modal yang ditempatkan dan modal disetor.
180
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
r) Obligasi Berkelanjutan III PNM Tahap V Tahun 2021
Pada tanggal 23 Mei 2019, Obligasi Berkelanjutan III PNM dengan jumlah pokok sebesar
Rp6.000.000 telah dinyatakan efektif oleh Otoritas Jasa Keuangan (OJK) berdasarkan Surat
Keputusan No. S-58/D.04/2019 tanggal 23 Mei 2019. Obligasi Berkelanjutan III PNM tahap V tahun
2021 adalah sebesar Rp666.200.
PNM menerbitkan dan menawarkan Obligasi Berkelanjutan III PNM Tahap V Tahun 2021 yang sudah
dicatat pada Bursa Efek Indonesia pada tanggal 18 Maret 2021 yang terdiri dari:
Seri A: Jumlah pokok sebesar Rp168.000, tingkat bunga tetap sebesar 6,25% per tahun, untuk
jangka waktu 370 (tiga ratus tujuh puluh) hari kalender dan jatuh tempo pada tanggal
10 Desember 2022.
Seri B: Jumlah pokok sebesar Rp159.000, tingkat bunga tetap sebesar 7,25% per tahun, untuk
jangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 17 Maret 2024.
Seri C: Jumlah pokok sebesar Rp339.200, tingkat bunga tetap sebesar 8,25% per tahun, untuk
jangka waktu 5 (lima) tahun dan akan jatuh tempo pada tanggal 17 Maret 2026.
Pembayaran bunga obligasi dilakukan setiap 3 (tiga) bulan sejak tanggal 17 Juni 2021 sampai
dengan 17 Maret 2022 untuk Obligasi Seri A, 17 Maret 2024 untuk Obligasi Seri B, dan 17 Maret
2026 untuk Obligasi Seri C.
Pada saat diterbitkan, Obligasi Berkelanjutan III PNM memperoleh peringkat dari PT Pemeringkat
Efek Indonesia (Pefindo) peringkat idA+.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Obligasi Berkelanjutan III PNM memperoleh
peringkat dari PT Pemeringkat Efek Indonesia (Pefindo) peringkat idAA+.
Obligasi Berkelanjutan III PNM Tahap V Tahun 2021 Seri A dengan nilai nominal sebesar Rp168.000
telah dilunasi oleh PNM pada tanggal jatuh temponya.
Wali Amanat untuk penerbitan obligasi adalah PT Bank Mega Tbk. PNM telah memenuhi semua
pembatasan yang diwajibkan serta pembayaran bunga dan nilai pokok obligasi Kustodian Sentral
Efek Indonesia (“KSEI”).
Pembatasan yang dipersyaratkan oleh Wali Amanat:
1. Melakukan penjualan atau pengalihan aset tetap perusahaan kepada pihak manapun melebihi
50% dari nilai aset tetap dalam satu tahun berjalan;
2. Mengadakan penggabungan dan/atau peleburan dengan perusahaan lain baik secara langsung
maupun tidak langsung dan melakukan tindakan melikuidasi Perusahaan;
3. Melakukan akuisisi saham atau aset;
4. Mengubah bidang usaha Perusahaan kecuali atas keputusan pemerintah;
5. Melakukan pengakhiran perjanjian-perjanjian perusahaan yang berdampak negatif secara
material;
6. Mengurangi modal dasar, modal yang ditempatkan dan modal disetor.
181
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
s) Obligasi Berkelanjutan IV PNM Tahap I Tahun 2021
Pada tanggal 30 November 2021, PNM menerbitkan Obligasi Berkelanjutan IV PNM Tahap I Tahun
2021 dengan jumlah pokok sebesar Rp6.000.000. Obligasi telah dinyatakan efektif oleh Otoritas Jasa
Keuangan (OJK) berdasarkan Surat Keputusan No. S-227/D.04/2021 tanggal 30 November 2021.
Obligasi Berkelanjutan IV PNM Tahap I Tahun 2021 adalah sebesar Rp3.000.000.
PNM menerbitkan dan menawarkan Obligasi Berkelanjutan IV PNM Tahap I Tahun 2021 yang sudah
dicatat pada Bursa Efek Indonesia pada tanggal 10 Desember 2021 yang terdiri dari:
Seri A: Jumlah pokok sebesar Rp1.000.000, tingkat bunga tetap sebesar 3,75% per tahun,
berjangka waktu 370 (tiga ratus tujuh puluh) hari kalender dan jatuh tempo pada tanggal
20 Desember 2022.
Seri B: Jumlah pokok sebesar Rp1.000.000, tingkat bunga tetap sebesar 5,50% per tahun,
berjangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 10 Desember 2024.
Seri C: Jumlah pokok sebesar Rp1.000.000, tingkat bunga tetap sebesar 6,25% per tahun,
berjangka waktu 5 (lima) tahun dan akan jatuh tempo pada tanggal 10 Desember 2026.
Pembayaran bunga obligasi dilakukan setiap 3 (tiga) bulan sejak tanggal 10 Maret 2022 sampai
dengan 20 Desember 2022 untuk Obligasi Seri A dan 10 Desember 2024 untuk Obligasi Seri B dan
10 Desember 2026 untuk Obligasi Seri C.
Pada saat diterbitkan, Obligasi Berkelanjutan IV PNM memperoleh peringkat dari PT Pemeringkat
Efek Indonesia (Pefindo) peringkat idAA.
Pada tanggal-tanggal 31 Desember 2023 dan 2022 Obligasi Berkelanjutan IV PNM memperoleh
peringkat dari PT Pemeringkat Efek Indonesia (Pefindo) peringkat idAA+.
Obligasi Berkelanjutan IV PNM Tahap I Tahun 2021 Seri A dengan nilai nominal Rp1.000.000 telah
dilunasi oleh PNM pada tanggal jatuh temponya.
Wali Amanat untuk penerbitan obligasi adalah PT Bank Mega Tbk. PNM telah memenuhi semua
pembatasan yang diwajibkan serta pembayaran bunga dan nilai pokok obligasi Kustodian Sentral
Efek Indonesia (“KSEI”).
Pembatasan yang dipersyaratkan oleh Wali Amanat:
1. Melakukan penjualan atau pengalihan aset tetap perusahaan kepada pihak manapun melebihi
50% dari nilai aset tetap dalam satu tahun berjalan;
2. Mengadakan penggabungan dan/atau peleburan dengan perusahaan lain baik secara langsung
maupun tidak langsung dan melakukan tindakan melikuidasi Perusahaan;
3. Melakukan akuisisi saham atau aset;
4. Mengubah bidang usaha Perusahaan kecuali atas keputusan pemerintah;
5. Melakukan pengakhiran perjanjian-perjanjian perusahaan yang berdampak negatif secara
material;
6. Mengurangi modal dasar, modal yang ditempatkan dan modal disetor.
182
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
t) Obligasi Berkelanjutan IV PNM tahap II tahun 2022
Pada tanggal 22 April 2022, PNM menerbitkan Obligasi Berkelanjutan IV PNM tahap II tahun 2022
dengan jumlah pokok sebesar Rp6.000.000. Obligasi telah dinyatakan efektif oleh Otoritas Jasa
Keuangan (OJK). Obligasi Berkelanjutan IV tahap II tahun 2022 adalah sebesar Rp3.000.000.
PNM menerbitkan dan menawarkan Obligasi Berkelanjutan IV PNM Tahap II 2022 yang sudah dicatat
pada Bursa Efek Indonesia pada tanggal 22 April 2022 yang terdiri dari:
Seri A: Jumlah pokok sebesar Rp2.373.500, tingkat bunga tetap sebesar 3,75% per tahun,
berjangka waktu 370 (tiga ratus tujuh puluh) hari kalender dan jatuh tempo pada tanggal
2 Mei 2023.
Seri B: Jumlah pokok sebesar Rp626.500, tingkat bunga tetap sebesar 5,50% per tahun,
berjangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 22 April 2025.
Pembayaran bunga obligasi dilakukan setiap 3 (tiga) bulan sejak tanggal 22 Juli 2022 sampai dengan
2 Mei 2023 untuk Obligasi Seri A dan 22 April 2025 untuk Obligasi Seri B.
Pada saat diterbitkan, Obligasi Berkelanjutan IV PNM memperoleh peringkat dari PT Pemeringkat
Efek Indonesia (Pefindo) peringkat idAA.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Obligasi Berkelanjutan IV PNM memperoleh
peringkat dari PT Pemeringkat Efek Indonesia (Pefindo) peringkat idAA+.
Wali Amanat untuk penerbitan obligasi adalah PT Bank Mega Tbk. PNM telah memenuhi semua
pembatasan yang diwajibkan serta pembayaran bunga dan nilai pokok obligasi Kustodian Sentral
Efek Indonesia (“KSEI”).
Pembatasan yang dipersyaratkan oleh Wali Amanat:
1. Melakukan penjualan atau pengalihan aset tetap perusahaan kepada pihak manapun melebihi
50% dari nilai aset tetap dalam satu tahun berjalan;
2. Mengadakan penggabungan dan/atau peleburan dengan perusahaan lain baik secara langsung
maupun tidak langsung dan melakukan tindakan melikuidasi Perusahaan;
3. Melakukan akuisisi saham atau aset;
4. Mengubah bidang usaha Perusahaan kecuali atas keputusan pemerintah;
5. Melakukan pengakhiran perjanjian-perjanjian perusahaan yang berdampak negatif secara
material;
6. Mengurangi modal dasar, modal yang ditempatkan dan modal disetor.
Obligasi Berkelanjutan IV PNM Tahap II Tahun 2022 Seri A dengan nilai nominal Rp2.373.500 telah
dilunasi oleh PNM pada tanggal jatuh temponya.
183
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
u) Obligasi Berkelanjutan V PNM tahap I tahun 2022
Pada tanggal 29 Juli 2022, PNM menerbitkan Obligasi Berkelanjutan V PNM Tahap I Tahun 2022
dengan jumlah pokok sebesar Rp1.000.000. Obligasi telah dinyatakan efektif oleh Otoritas Jasa
Keuangan (OJK).
PNM menerbitkan dan menawarkan Obligasi Berkelanjutan V PNM Tahap I 2022 yang sudah dicatat
pada Bursa Efek Indonesia pada tanggal 12 Agustus 2022 yang terdiri dari:
Seri A: Jumlah pokok sebesar Rp884.000, tingkat bunga tetap sebesar 4,10% per tahun,
berjangka waktu 370 (tiga ratus tujuh puluh) hari kalender dan jatuh tempo pada tanggal 21
Agustus 2023.
Seri B: Jumlah pokok sebesar Rp116.000, tingkat bunga tetap sebesar 5,85% per tahun,
berjangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 11 Agustus 2025.
Pembayaran bunga obligasi dilakukan setiap 3 (tiga) bulan sejak tanggal 11 November 2022 sampai
dengan 21 Agustus 2023 untuk Obligasi Seri A dan 11 Agustus 2025 untuk Obligasi Seri B.
Pada saat diterbitkan, Obligasi Berkelanjutan IV PNM memperoleh peringkat dari PT Pemeringkat
Efek Indonesia (Pefindo) peringkat idAA.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Obligasi Berkelanjutan IV PNM memperoleh
peringkat dari PT Pemeringkat Efek Indonesia (Pefindo) peringkat idAA+.
Obligasi Berkelanjutan V PNM Tahap I Tahun 2022 Seri A dengan nilai nominal Rp884.000 telah
dilunasi oleh PNM pada tanggal jatuh temponya.
Wali Amanat untuk penerbitan obligasi adalah PT Bank Mega Tbk. PNM telah memenuhi semua
pembatasan yang diwajibkan serta pembayaran bunga dan nilai pokok obligasi Kustodian Sentral
Efek Indonesia (“KSEI”).
Pembatasan yang dipersyaratkan oleh Wali Amanat:
1. Melakukan penjualan atau pengalihan aset tetap perusahaan kepada pihak manapun melebihi
50% dari nilai aset tetap dalam satu tahun berjalan;
2. Mengadakan penggabungan dan/atau peleburan dengan perusahaan lain baik secara langsung
maupun tidak langsung dan melakukan tindakan melikuidasi Perusahaan;
3. Melakukan akuisisi saham atau aset;
4. Mengubah bidang usaha Perusahaan kecuali atas keputusan pemerintah;
5. Melakukan pengakhiran perjanjian-perjanjian perusahaan yang berdampak negatif secara
material;
6. Mengurangi modal dasar, modal yang ditempatkan dan modal disetor.
184
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
v) Sukuk Mudharabah Berkelanjutan I PNM Tahap I Tahun 2021
PNM menerbitkan Sukuk Mudharabah Berkelanjutan I PNM Tahun 2021 pada tanggal 8 Juli 2021
dengan jumlah pokok sebesar Rp6.000.000. Sukuk Mudharabah Berkelanjutan I PNM Tahap I Tahun
2021 adalah sebesar Rp2.000.000 yang terdiri dari:
Seri A: Jumlah pokok sebesar Rp1.158.000, nisbah sebesar 37,740% per tahun, untuk jangka
waktu 370 (tiga ratus tujuh puluh) hari dan jatuh tempo pada tanggal 8 Juli 2022.
Seri B: Jumlah pokok sebesar Rp515.000, nisbah sebesar 18,025% per tahun, untuk jangka
waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 8 Juli 2024.
Seri C: Jumlah pokok sebesar Rp327.000, nisbah sebesar 13,080% per tahun, untuk jangka
waktu 5 (lima) tahun dan akan jatuh tempo pada tanggal 8 Juli 2026.
Pembayaran nisbah dilakukan setiap 3 (tiga) bulan mulai tanggal 8 Juli 2021.
Pada saat diterbitkan, Sukuk Mudharabah Berkelanjutan I Tahap I Tahun 2021 memperoleh peringkat
idAA(sy) dari Pefindo.
Pada tanggal 31 Desember 2023 dan 2022, Sukuk Mudharabah Berkelanjutan I Tahap I Tahun 2021
memperoleh peringkat idAA+(sy) dari Pefindo.
Pembayaran bagi hasil Sukuk dilakukan setiap 3 (tiga) bulan sejak tanggal 8 Oktober 2021 sampai
dengan 8 Oktober 2022 untuk Sukuk Seri A dan 8 Oktober 2024 untuk Sukuk Seri B dan 8 Oktober
2026 untuk Sukuk Seri C.
Wali Amanat untuk penerbitan obligasi adalah PT Bank Mega Tbk. PNM telah memenuhi semua
pembatasan yang diwajibkan serta pembayaran bunga dan nilai pokok obligasi Kustodian Sentral
Efek Indonesia (“KSEI”).
Pembatasan yang dipersyaratkan oleh Wali Amanat untuk Sukuk Mudharabah Berkelanjutan I PNM
Tahap I Tahun 2021:
1. Melakukan penjualan atau pengalihan aset tetap perusahaan kepada pihak manapun melebihi
50% dari nilai aktiva tetap dalam satu tahun berjalan.
2. Mengadakan penggabungan dan/atau peleburan dengan perusahaan lain baik secara langsung
maupun tidak langsung dan melakukan tindakan melikuidasi perusahaan.
3. Melakukan akuisisi saham atau aset.
4. Mengubah bidang usaha perusahaan kecuali atas keputusan pemerintah.
5. Melakukan pengakhiran perjanjian-perjanjian perusahaan yang berdampak negatif secara
material.
6. Mengurangi modal dasar, modal yang ditempatkan dan modal disetor.
Sukuk Mudharabah Berkelanjutan I PNM Tahap I Tahun 2021 Seri A dengan nominal Rp1.158.000
telah dilunasi oleh PNM pada tanggal jatuh temponya.
185
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
w) Sukuk Mudharabah Berkelanjutan I PNM Tahap II Tahun 2023
PNM menerbitkan Sukuk Mudharabah Berkelanjutan I PNM Tahap II Tahun 2023 pada tanggal
11 April 2023 dengan jumlah pokok sebesar Rp6.000.000. Obligasi telah dinyatakan efektif oleh
Otoritas Jasa Keuangan (OJK) pada tanggal 17 Maret 2023. Sukuk Mudharabah Berkelanjutan I PNM
Tahap II Tahun 2023 adalah sebesar Rp 1.721.900 yang terdiri dari:
Seri A: Jumlah pokok sebesar Rp626.000, nisbah sebesar 18,467% per tahun, untuk jangka
waktu 1 (satu) tahun dan akan jatuh tempo pada tanggal 21 April 2024.
Seri B: Jumlah pokok sebesar Rp1.095.900, nisbah sebesar 36,987% per tahun, berjangka
waktu 3 (tiga) tahun, untuk jangka waktu 1 (satu) tahun dan akan jatuh tempo pada tanggal 11
April 2026.
Pembayaran bagi hasil Sukuk dilakukan setiap 3 (tiga) bulan sejak tanggal 11 Juli 2023 sampai
dengan 11 April 2024 untuk Sukuk Seri A dan 1 Juli 2023 sampai dengan 11 April 2026 untuk Sukuk
seri B.
Pada saat diterbitkan, Sukuk Mudharabah Berkelanjutan I Tahap II Tahun 2023 memperoleh
peringkat idAA(sy) dari Pefindo.
Pada tanggal 31 Desember 2023, Sukuk Mudharabah Berkelanjutan I Tahap II Tahun 2023
memperoleh peringkat idAA+(sy) dari Pefindo.
Wali Amanat untuk penerbitan obligasi adalah PT Bank Mega Tbk. PNM telah memenuhi semua
pembatasan yang diwajibkan serta pembayaran bunga dan nilai pokok obligasi Kustodian Sentral
Efek Indonesia (“KSEI”).
Pembatasan yang dipersyaratkan oleh Wali Amanat untuk Sukuk Mudharabah Berkelanjutan I PNM
Tahap II Tahun 2023:
1. Melakukan penjualan atau pengalihan aset tetap perusahaan kepada pihak manapun melebihi
50% dari nilai aktiva tetap dalam satu tahun berjalan.
2. Mengadakan penggabungan dan/atau peleburan dengan perusahaan lain baik secara langsung
maupun tidak langsung dan melakukan tindakan melikuidasi perusahaan.
3. Melakukan akuisisi saham atau aset.
4. Mengubah bidang usaha perusahaan kecuali atas keputusan pemerintah.
5. Melakukan pengakhiran perjanjian-perjanjian perusahaan yang berdampak negatif secara
material.
6. Mengurangi modal dasar, modal yang ditempatkan dan modal disetor.
x) Sukuk Mudharabah III PNM Tahun 2019
PNM menerbitkan Sukuk Mudharabah III PT Permodalan Nasional Madani (Persero) dalam beberapa
seri sebagai berikut:
Tahap I : Nilai pokok sebesar Rp300.000 dengan nisbah sebesar 19,00% per tahun, untuk jangka
waktu 5 (lima) tahun dan akan jatuh tempo pada tanggal 18 Juni 2024.
Tahun 2019 Seri A: Nilai pokok sebesar Rp435.000 dengan nisbah sebesar 25,48% per tahun,
untuk jangka waktu 2 (dua) tahun dan jatuh tempo pada tanggal 24 September 2021.
Tahun 2019 Seri B: Nilai pokok sebesar Rp65.000 dengan nisbah sebesar 3,90% per tahun,
untuk jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 30 Oktober 2022.
Tahun 2019 Seri C: Nilai pokok sebesar Rp322.000 dengan nisbah sebesar 17,94% per tahun,
untuk jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 20 Februari 2023.
Tahun 2019 Seri D: Nilai pokok sebesar Rp350.000 dengan nisbah sebesar 20,50% per tahun,
untuk jangka waktu 1 (satu) tahun 10 (sepuluh) bulan 24 (dua puluh empat) hari dan jatuh tempo
pada tanggal 24 September 2021.
186
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
x) Sukuk Mudharabah III PNM Tahun 2019 (lanjutan)
PNM menerbitkan Sukuk Mudharabah III PT Permodalan Nasional Madani (Persero) dalam beberapa
seri sebagai berikut:
Tahun 2019 Seri E: Nilai pokok sebesar Rp100.000 dengan nisbah sebesar 6,00% per tahun,
untuk jangka waktu 2 (dua) tahun 11 (sebelas) bulan 10 (sepuluh) hari dan jatuh tempo pada
tanggal 30 Oktober 2022.
Tahap II Seri E: Nilai pokok sebesar Rp50.000 dengan nisbah sebesar 3,00% per tahun, untuk
jangka waktu 2 (dua) tahun 10 (sepuluh) bulan 25 (dua puluh lima) hari dan jatuh tempo pada
tanggal 30 Oktober 2022.
Tahun 2019 Seri F: Nilai pokok sebesar Rp120.000 dengan nisbah sebesar 6,69% per tahun,
untuk jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 20 Februari 2023.
Tahun 2019 Seri H: Nilai pokok sebesar Rp50.000 dengan nisbah sebesar 3,00% per tahun,
untuk jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 15 Desember 2023.
Tahun 2021 Tahap II Seri F: Nilai pokok sebesar Rp208.000 dengan nisbah sebesar 11,59% per
tahun, untuk jangka waktu 1 (satu) tahun 9 (sembilan) bulan 16 (enam belas) hari dan jatuh tempo
pada tanggal 20 Februari 2023.
Tidak ada jaminan pada penerbitan Sukuk Mudharabah III dan Wali Amanat untuk penerbitan Sukuk
Mudharabah III adalah Bank Syariah Mandiri. Jadwal pembayaran nisbah adalah 3 bulanan dan
tujuan penerbitan Sukuk ini adalah untuk tambahan modal kerja murabahah melalui Mekaar Syariah
dan UlaMM Syariah.
Pada saat diterbitkan, Sukuk Mudharabah III PT PNM Tahun 2019 memperoleh peringkat idA(sy) dari
Pefindo.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Sukuk Mudharabah III PNM Tahun 2019
memperoleh peringkat dari PT Pemeringkat Efek Indonesia (Pefindo) idAA+(sy).
Sukuk Mudharabah III PNM Tahun 2019 Seri A, B, C, D, dan E dengan nilai nominal masing-masing
sebesar Rp435.000, Rp65.000, Rp322.000, Rp350.000, dan Rp100.000 serta Tahap II Seri E, F dan
H sebesar Rp50.000, Rp120.000 dan Rp50.000 dan Tahap II Tahun 2021 Seri F dengan nominal
sebesar Rp208.000 telah dilunasi oleh PNM pada tanggal jatuh temponya.
y) Sukuk Mudharabah IV PNM
PNM menerbitkan Sukuk Mudharabah IV PT Permodalan Nasional Madani (Persero) dalam
beberapa seri sebagai berikut:
Tahun 2020 Tahap I Seri A: Nilai pokok sebesar Rp200.000 dengan nisbah sebesar 9,75% per
tahun, untuk jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 27 Oktober 2023.
Tahun 2021 Seri A: Nilai pokok sebesar Rp712.000 dengan nisbah sebesar 37,38% per tahun,
untuk jangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 19 Januari 2024.
Tahun 2021 Seri B: Nilai pokok sebesar Rp780.000 dengan nisbah sebesar 40,95% per tahun,
untuk jangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 10 Maret 2024.
Tahun 2021 Seri C: Nilai pokok sebesar Rp200.000 dengan nisbah sebesar 9,75% per tahun,
untuk jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 29 Juni 2023.
Tahun 2021 Seri D: Nilai pokok sebesar Rp308.000 dengan nisbah sebesar 16,17% per tahun,
untuk jangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 19 Januari 2024.
Pada saat diterbitkan, Sukuk Mudharabah IV memperoleh peringkat idAA+(sy)) dari Pefindo.
187
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
y) Sukuk Mudharabah IV PNM (lanjutan)
Tidak ada jaminan pada penerbitan Sukuk Mudharabah IV. Wali Amanat untuk penerbitan Sukuk
adalah Bank Syariah Indonesia dengan pemeringkat Pefindo dan peringkat idAA+ (Double A Plus).
Jadwal pembayaran nisbah adalah 3 bulanan. Tujuan penerbitan Sukuk ini adalah untuk tambahan
modal kerja murabahah melalui Mekaar Syariah dan UlaMM Syariah. Tidak ada keterkaitan Wali
Amanat dengan usaha entitas anak. Penerbitan sukuk tercatat di Bursa KSEI.
Sukuk Mudharabah IV PNM Tahun 2020 Tahap I Seri A dengan nilai nominal Rp200.000 dan Sukuk
Mudharabah IV PNM Tahun 2021 Seri C dengan nilai nominal sebesar Rp200.000 telah dilunasi
masing-masing oleh PNM pada tanggal jatuh temponya.
z) Sukuk Mudharabah V PNM
PNM menerbitkan Sukuk Mudharabah V PT Permodalan Nasional Madani (Persero) dalam beberapa
seri sebagai berikut:
Tahun 2022 Seri A: Nilai pokok sebesar Rp216.000 dengan nisbah sebesar 45% per tahun, untuk
jangka waktu 2 (dua) tahun dan akan jatuh tempo pada tanggal 22 Juli 2024.
Tahun 2022 Seri B: Nilai pokok sebesar Rp276.500 dengan nisbah sebesar 39,375% per tahun,
untuk jangka waktu 1 (satu) tahun dan jatuh tempo pada tanggal 25 September 2023.
Tahun 2022 Seri C: Nilai pokok sebesar Rp250.000 dengan bunga sebesar 48,75%, untuk jangka
waktu 1 (satu) tahun dan akan jatuh tempo pada tanggal 5 Juni 2024.
Pada saat diterbitkan, Sukuk Mudharabah V memperoleh peringkat idAA(sy) dari Pefindo.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Sukuk Mudharabah V memperoleh peringkat
idAA(sy) dari Pefindo.
Sukuk Mudharabah V PNM Tahun 2022 Seri B dengan nilai nominal sebesar Rp276.500, telah
dilunasi oleh PNM pada tanggal jatuh temponya.
Tidak ada jaminan pada penerbitan Sukuk Mudharabah V. Wali Amanat untuk penerbitan Sukuk
adalah Bank Syariah Mandiri dengan memperoleh peringkat dari PT Pemeringkat Efek Indonesia
(Pefindo) peringkat idAA+.
aa) Medium Term Notes III PNM Venture Capital
Pada tanggal 16 November 2022, Medium Term Notes III PNM Venture Capital dengan jumlah pokok
sebesar Rp339.900 telah dinyatakan efektif oleh Otoritas Jasa Keuangan (OJK) berdasarkan Surat
Keputusan No. S-990/PM.21/2022.
PNM menerbitkan Medium Term Notes III PNM Venture Capital dalam beberapa seri sebagai berikut:
Tahun 2023 Seri A: Nilai pokok sebesar Rp189.900 dengan tingkat suku bunga sebesar 10,25%
per tahun, untuk jangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 25 Januari 2026.
Tahun 2022 Seri B: Nilai pokok sebesar Rp150.000 dengan tingkat suku bunga sebesar 10,25%
per tahun, untuk jangka waktu 3 (tahun) tahun dan akan jatuh tempo pada tanggal 25 Januari
2026.
Pada saat diterbitkan, Medium Term Notes III PNM Venture Capital memperoleh peringkat idA- dari
Pefindo.
Pada tanggal 31 Desember 2023, Medium Term Notes III PNM Venture Capital memperoleh
peringkat idA- dari Pefindo.
188
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
ab) Obligasi Berkelanjutan III Pegadaian
Pada tanggal 16 Maret 2018, Obligasi Berkelanjutan III Tahap II Pegadaian dengan jumlah pokok
sebesar Rp3.500.000 telah dinyatakan efektif oleh Otoritas Jasa Keuangan (OJK) berdasarkan Surat
Keputusan No. S-415/D.04/2017 tanggal 20 September 2017.
Pada tanggal 16 Maret 2018, Pegadaian menerbitkan Obligasi Berkelanjutan III Tahap II Tahun 2018
dengan nilai pokok sebesar Rp3.500.000 dalam 3 (tiga) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp450.000 dengan tingkat bunga tetap sebesar 5,80% per tahun,
untuk jangka waktu 1 (satu) tahun dan jatuh tempo pada tanggal 16 Maret 2019.
Seri B: Nilai pokok sebesar Rp1.050.000 dengan tingkat bunga tetap sebesar 6,90% per tahun,
untuk jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 16 Maret 2021.
Seri C: Nilai pokok sebesar Rp2.000.000 dengan tingkat bunga tetap sebesar 7,10% per tahun,
untuk jangka waktu 5 (lima) tahun dan jatuh tempo pada tanggal 16 Maret 2023.
Bunga Obligasi Berkelanjutan III Pegadaian Tahap II Tahun 2018 dibayarkan setiap 3 (tiga) bulan
mulai tanggal 16 Juni 2018. Pada saat diterbitkan, Obligasi Berkelanjutan ini diperingkat oleh Pefindo
dengan peringkat idAAA.
Obligasi Berkelanjutan III Pegadaian Tahap II Tahun 2017 Seri A, B dan C dengan nilai nominal
masing-masing sebesar Rp450.000, Rp1.050.000, dan Rp2.000.000 telah dilunasi oleh Pegadaian
pada tanggal jatuh temponya.
Wali Amanat untuk penerbitan obligasi adalah PT Bank Mega Tbk. Pegadaian telah memenuhi
semua pembatasan yang diwajibkan serta pembayaran bunga dan nilai pokok obligasi melalui
Kustodian Sentral Efek Indonesia (‘‘KSEI‘‘).
ac) Obligasi Berkelanjutan IV Pegadaian
Pada tanggal 13 Mei 2020, Obligasi Berkelanjutan IV tahap I Pegadaian dengan jumlah pokok
sebesar Rp1.500.000 telah dinyatakan efektif oleh Otoritas Jasa Keuangan (OJK) berdasarkan Surat
Keputusan No. S-135/D.04/2020 tanggal 04 Mei 2020. Obligasi Berkelanjutan IV Pegadaian Tahap
II tahun 2020 adalah sebesar Rp1.055.000. Obligasi Berkelanjutan IV Pegadaian Tahap III tahun
2020 adalah sebesar Rp2.420.000. Obligasi Berkelanjutan IV Pegadaian Tahap IV tahun 2021 adalah
sebesar Rp3.280.000.
Pada tanggal 13 Mei 2020, Pegadaian menerbitkan Obligasi Berkelanjutan IV Pegadaian Tahap I
Tahun 2020 dengan nilai pokok sebesar Rp400.000 dalam 2 (dua) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp330.000 dengan tingkat bunga tetap sebesar 6,90% per tahun,
untuk jangka waktu 370 (tiga ratus tujuh puluh) hari dan jatuh tempo pada tanggal 23 Mei 2021.
Seri B: Nilai pokok sebesar Rp70.000 dengan tingkat bunga tetap sebesar 7,70% per tahun,
untuk jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 13 Mei 2023.
Bunga Obligasi Berkelanjutan IV Pegadaian Tahap I Tahun 2017 dibayarkan setiap 3 (tiga) bulan
mulai tanggal 13 Agustus 2020. Pada saat diterbitkan, Obligasi Berkelanjutan ini diperingkat oleh
Pefindo dengan peringkat idAAA.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Obligasi Berkelanjutan IV Pegadaian Tahap II
Tahun 2020 memperoleh peringkat idAAA dari Pefindo
189
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
ac) Obligasi Berkelanjutan IV Pegadaian (lanjutan)
Obligasi Berkelanjutan IV Pegadaian Tahap I Tahun 2020 Seri A dan Seri B dengan nilai nominal
sebesar Rp330.000 dan Rp70.000 telah dilunasi oleh Pegadaian pada tanggal jatuh temponya.
Pada tanggal 8 Juli 2020, Pegadaian menerbitkan Obligasi Berkelanjutan IV Tahap II Tahun 2020
dengan nilai pokok sebesar Rp1.500.000 dalam 3 (tiga) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp1.055.000 dengan tingkat bunga tetap sebesar 6,75% per tahun,
untuk jangka waktu 1 (satu) tahun dan jatuh tempo pada tanggal 18 Juli 2021.
Seri B: Nilai pokok sebesar Rp303.000 dengan tingkat bunga tetap sebesar 7,60% per tahun,
untuk jangka waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 8 Juli 2023.
Seri C: Nilai pokok sebesar Rp142.000 dengan tingkat bunga tetap sebesar 7,95% per tahun,
untuk jangka waktu 5 (lima) tahun dan akan jatuh tempo pada tanggal 8 Juli 2025.
Bunga Obligasi Berkelanjutan IV Pegadaian Tahap II Tahun 2020 dibayarkan setiap 3 (tiga) bulan
mulai tanggal 18 Oktober 2020. Pada saat diterbitkan, Obligasi Berkelanjutan ini diperingkat oleh
Pefindo dengan peringkat idAAA.
Obligasi Berkelanjutan IV Pegadaian Tahap II Tahun 2020 Seri A, Seri B dengan nilai nominal
masing-masing sebesar Rp1.055.000 dan Rp303.000 telah dilunasi oleh Pegadaian pada tanggal
jatuh temponya.
Pada tanggal 22 September 2020, Pegadaian menerbitkan Obligasi Berkelanjutan IV Tahap III Tahun
2020 dengan nilai pokok sebesar Rp2.420.000 dalam 2 (dua) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp1.295.000 dengan tingkat bunga tetap sebesar 5,50% per tahun,
untuk jangka waktu 1 (satu) tahun dan jatuh tempo pada tanggal 2 Oktober 2021.
Seri B: Nilai pokok sebesar Rp1.125.000 dengan tingkat bunga tetap sebesar 6,45% per tahun,
untuk jangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 22 September 2023.
Bunga Obligasi Berkelanjutan IV Pegadaian Tahap III Tahun 2020 dibayarkan setiap 3 (tiga) bulan
mulai tanggal 22 Desember 2020. Pada saat diterbitkan, Obligasi Berkelanjutan ini diperingkat oleh
Pefindo dengan peringkat idAAA.
Obligasi Berkelanjutan IV Pegadaian Tahap III Tahun 2020 Seri A dan Seri B dengan nilai nominal
masing-masing sebesar Rp1.295.000 dan Rp1.125.000 telah dilunasi oleh Pegadaian pada tanggal
jatuh temponya.
Pada tanggal 6 April 2021, Pegadaian menerbitkan Obligasi Berkelanjutan IV Tahap IV Tahun 2021
dengan nilai pokok sebesar Rp3.280.000 dalam 2 (dua) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp2.172.500 dengan tingkat bunga tetap sebesar 4,85% per tahun,
untuk jangka waktu 1 (satu) tahun dan jatuh tempo pada tanggal 16 April 2022.
Seri B: Nilai pokok sebesar Rp1.107.500 dengan tingkat bunga tetap sebesar 6,20% per tahun,
untuk jangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 6 April 2024.
Bunga Obligasi Berkelanjutan IV Pegadaian Tahap IV Tahun 2021 dibayarkan setiap 3 (tiga) bulan
mulai tanggal 6 Juli 2021. Pada saat diterbitkan, Obligasi Berkelanjutan ini diperingkat oleh Pefindo
dengan peringkat idAAA.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Obligasi Berkelanjutan IV Pegadaian Tahap III
Tahun 2020 memperoleh peringkat idAAA dari Pefindo
190
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
ac) Obligasi Berkelanjutan IV Pegadaian (lanjutan)
Obligasi Berkelanjutan IV Tahap IV Tahun 2021 Seri A dengan nilai nominal sebesar Rp2.172.500
telah dilunasi oleh Pegadaian pada tanggal jatuh temponya.
Wali Amanat untuk penerbitan obligasi adalah PT Bank Mega Tbk. Pegadaian telah memenuhi
semua pembatasan yang diwajibkan serta pembayaran bunga dan nilai pokok obligasi melalui
Kustodian Sentral Efek Indonesia (‘‘KSEI‘‘).
ad) Obligasi Berkelanjutan V Pegadaian
Pada tanggal 26 April 2022, Obligasi Berkelanjutan V tahap I Pegadaian dengan jumlah pokok
sebesar Rp3.029.000 telah dinyatakan efektif oleh Otoritas Jasa Keuangan (OJK) berdasarkan Surat
Keputusan No. S-67/D.04/2022 tanggal 19 April 2022. Obligasi Berkelanjutan V Pegadaian Tahap II
tahun 2022 adalah sebesar Rp1.877.000. Obligasi Berkelanjutan V Pegadaian Tahap III tahun 2023
adalah sebesar Rp1.995.000.
Pada tanggal 26 April 2022, Pegadaian menerbitkan Obligasi Berkelanjutan V Tahap I Tahun 2022
dengan nilai pokok sebesar Rp3.029.000 dalam 2 (dua) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp2.431.000 dengan tingkat bunga tetap sebesar 3,60% per tahun,
untuk jangka waktu 1 (satu) tahun dan jatuh tempo pada tanggal 6 Mei 2023.
Seri B: Nilai pokok sebesar Rp598.000 dengan tingkat bunga tetap sebesar 5,35% per tahun,
untuk jangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 26 April 2025.
Bunga Obligasi Berkelanjutan V Pegadaian Tahap I Tahun 2022 dibayarkan setiap 3 (tiga) bulan
mulai tanggal 26 Juli 2022. Pada saat diterbitkan, Obligasi Berkelanjutan ini diperingkat oleh Pefindo
dengan peringkat idAAA.
Obligasi Berkelanjutan V Pegadaian Tahap I Tahun 2022 Seri A dengan nilai nominal sebesar
Rp2.431.000 telah dilunasi oleh Pegadaian pada tanggal jatuh temponya.
Pada tanggal 16 Agustus 2022, Pegadaian menerbitkan Obligasi Berkelanjutan V Tahap II Tahun
2022 dengan nilai pokok sebesar Rp1.877.000 dalam 2 (dua) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp1.601.000 dengan tingkat bunga tetap sebesar 3,95% per tahun,
untuk jangka waktu 1 (satu) tahun dan jatuh tempo pada tanggal 26 Agustus 2023.
Seri B: Nilai pokok sebesar Rp276.000 dengan tingkat bunga tetap sebesar 5,75% per tahun,
untuk jangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 16 Agustus 2025.
Bunga Obligasi Berkelanjutan V Pegadaian Tahap II Tahun 2022 dibayarkan setiap 3 (tiga) bulan
mulai tanggal 16 November 2022. Pada saat diterbitkan, Obligasi Berkelanjutan ini diperingkat oleh
Pefindo dengan peringkat idAAA.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Obligasi Berkelanjutan V Pegadaian Tahap II
Tahun 2022 memperoleh peringkat idAAA dari Pefindo
Obligasi Berkelanjutan V Pegadaian Tahap II Tahun 2022 Seri A dengan nilai nominal sebesar
Rp1.601.000 telah dilunasi oleh Pegadaian pada tanggal jatuh temponya.
191
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
ad) Obligasi Berkelanjutan V Pegadaian (lanjutan)
Pada tanggal 16 Juni 2023, Pegadaian menerbitkan Obligasi Berkelanjutan V Tahap III Tahun 2023
dengan nilai pokok sebesar Rp1.995.000 dalam 2 (dua) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp1.595.000 dengan tingkat bunga tetap sebesar 5,80% per tahun,
untuk jangka waktu 1 (satu) tahun dan akan jatuh tempo pada tanggal 26 Juni 2024.
Seri B: Nilai pokok sebesar Rp400.000 dengan tingkat bunga tetap sebesar 6,20% per tahun,
untuk jangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 16 Juni 2026.
Bunga Obligasi Berkelanjutan V Pegadaian Tahap III Tahun 2023 dibayarkan setiap 3 (tiga) bulan
mulai tanggal 16 September 2023. Pada saat diterbitkan, Obligasi Berkelanjutan ini diperingkat oleh
Pefindo dengan peringkat idAAA.
Pada tanggal 31 Desember 2023, Obligasi Berkelanjutan V Pegadaian Tahap III Tahun 2023
memperoleh peringkat idAAA dari Pefindo.
Pada tanggal 24 Agustus 2023, Pegadaian menerbitkan Obligasi Berkelanjutan V Tahap IV Tahun
2023 dengan nilai pokok sebesar Rp2.433.160 dalam 2 (dua) seri sebagai berikut:
• Seri A: Nilai pokok sebesar Rp2.205.135 dengan tingkat bunga tetap sebesar 5,90% per tahun,
untuk jangka waktu 1 (satu) tahun dan akan jatuh tempo pada tanggal 04 September 2024.
• Seri B: Nilai pokok sebesar Rp228.025 dengan tingkat bunga tetap sebesar 5,90% per tahun,
untuk jangka waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 24 Agustus 2026.
Pada tanggal 31 Desember 2023, Obligasi Berkelanjutan V Pegadaian Tahap IV Tahun 2023
memperoleh peringkat idAAA dari Pefindo.
Bunga Obligasi Berkelanjutan V Pegadaian Tahap IV Tahun 2023 dibayarkan setiap 3 (tiga) bulan
mulai tanggal 24 November 2023. Pada saat diterbitkan, Obligasi Berkelanjutan ini diperingkat oleh
Pefindo dengan peringkat idAAA.
Wali Amanat untuk penerbitan obligasi adalah PT Bank Mega Tbk.
ae) Sukuk Mudharabah Berkelanjutan I Pegadaian
Pada tanggal 08 Juli 2020, Sukuk Mudharabah Berkelanjutan I Pegadaian Tahap I Pegadaian
dengan jumlah pokok sebesar Rp100.000 telah dinyatakan efektif oleh Otoritas Jasa Keuangan
(OJK) berdasarkan Surat Keputusan No. S-135/D.04/2020 tanggal 04 Mei 2020. Sukuk Mudharabah
Berkelanjutan I Pegadaian Tahap II Pegadaian tahun 2020 dengan jumlah pokok sebesar
Rp316.500. Sukuk Mudharabah Berkelanjutan I Pegadaian Tahap III Pegadaian tahun 2020 dengan
jumlah pokok sebesar Rp835.000. Sukuk Mudharabah Berkelanjutan I Pegadaian Tahap IV
Pegadaian tahun 2021 dengan jumlah pokok sebesar Rp765.000.
Pada tanggal 13 Mei 2020, Pegadaian menerbitkan Sukuk Mudharabah Berkelanjutan I Tahap I
Tahun 2020 dengan nilai pokok sebesar Rp100.000 dalam 2 (dua) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp51.000 dengan bagi hasil sebesar 6,90% per tahun, untuk jangka
waktu 1 (satu) tahun dan jatuh tempo pada tanggal 23 Mei 2021.
Seri B: Nilai pokok sebesar Rp49.000 dengan bagi hasil sebesar 7,70% per tahun, untuk jangka
waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 16 Mei 2023.
Bagi hasil atas Sukuk Mudharabah Berkelanjutan I Tahap I Tahun 2020 dibayarkan setiap 3 (tiga)
bulan mulai tanggal 13 Agustus 2020. Pada saat diterbitkan, Sukuk Mudharabah Berkelanjutan ini
diperingkat oleh Pefindo dengan peringkat idAAA.
192
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
ae) Sukuk Mudharabah Berkelanjutan I Pegadaian (lanjutan)
Sukuk Mudharabah Berkelanjutan I Pegadaian Tahap I Tahun 2020 Seri A dan Seri B dengan nilai
nominal sebesar Rp51.000 dan Rp49.000 telah dilunasi oleh Pegadaian pada tanggal jatuh
temponya.
Pada tanggal 8 Juli 2020, Pegadaian menerbitkan Sukuk Mudharabah Berkelanjutan I Tahap II Tahun
2020 dengan nilai pokok sebesar Rp500.000 dalam 3 (tiga) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp316.500 dengan bagi hasil sebesar 6,75% per tahun, untuk jangka
waktu 1 (satu) tahun dan jatuh tempo pada tanggal 18 Juli 2021.
Seri B: Nilai pokok sebesar Rp103.000 dengan bagi hasil sebesar 7,70% per tahun, untuk jangka
waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 8 Juli 2023.
Seri C: Nilai pokok sebesar Rp80.500 dengan bagi hasil sebesar 7,95% per tahun, untuk jangka
waktu 5 (lima) tahun dan akan jatuh tempo pada tanggal 8 Juli 2025.
Sukuk Mudharabah Berkelanjutan I Pegadaian Tahap II Tahun 2020 Seri A dengan nilai nominal
sebesar Rp316.500 dan Rp103.000 telah dilunasi oleh Pegadaian pada tanggal jatuh temponya.
Bagi hasil atas Sukuk Mudharabah Berkelanjutan I Tahap II Tahun 2020 dibayarkan setiap 3 (tiga)
bulan mulai tanggal 8 Oktober 2020. Pada saat diterbitkan, Sukuk Mudharabah Berkelanjutan ini
diperingkat oleh Pefindo dengan peringkat idAAA.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Sukuk Mudharabah Berkelanjutan I Tahap II
Tahun 2020 memperoleh peringkat idAA dari Pefindo
Pada tanggal 22 September 2020, Pegadaian menerbitkan Sukuk Mudharabah Berkelanjutan I
Tahap III Tahun 2020 dengan nilai pokok sebesar Rp835.000 dalam 2 (dua) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp704.000 dengan bagi hasil sebesar 5,50% per tahun, untuk jangka
waktu 1 (satu) tahun dan jatuh tempo pada tanggal 2 Oktober 2021.
Seri B: Nilai pokok sebesar Rp131.000 dengan bagi hasil sebesar 6,45% per tahun, untuk jangka
waktu 3 (tiga) tahun dan jatuh tempo pada tanggal 22 September 2023.
Sukuk Mudharabah Berkelanjutan I Pegadaian Tahap III Tahun 2020 Seri A dan Seri B dengan nilai
nominal masing-masing sebesar Rp704.000 dan Rp131.000 telah dilunasi oleh Pegadaian pada
tanggal jatuh temponya.
Bagi hasil atas Sukuk Mudharabah Berkelanjutan I Tahap III Tahun 2020 dibayarkan setiap 3 (tiga)
bulan mulai tanggal 22 Desember 2020. Pada saat diterbitkan, Sukuk Mudharabah Berkelanjutan ini
diperingkat oleh Pefindo dengan peringkat idAAA.
Pada tanggal 6 April 2021, Pegadaian menerbitkan Sukuk Mudharabah Berkelanjutan I Tahap IV
Tahun 2021 dengan nilai pokok sebesar Rp765.000 dalam 2 (dua) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp599.200 dengan bagi hasil sebesar 4,85% per tahun, untuk jangka
waktu 1 (satu) tahun dan jatuh tempo pada tanggal 16 April 2022.
Seri B: Nilai pokok sebesar Rp165.800 dengan bagi hasil sebesar 6,20% per tahun, untuk jangka
waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 6 April 2024.
Sukuk Mudharabah Berkelanjutan I Pegadaian Tahap IV Tahun 2020 Seri A dengan nilai nominal
sebesar Rp599.200 telah dilunasi oleh Pegadaian pada tanggal jatuh temponya.
193
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
ae) Sukuk Mudharabah Berkelanjutan I Pegadaian (lanjutan)
Bagi hasil atas Sukuk Mudharabah Berkelanjutan I Tahap IV Tahun 2020 dibayarkan setiap 3 (tiga)
bulan mulai tanggal 6 Juli 2021. Pada saat diterbitkan, Sukuk Mudharabah Berkelanjutan ini
diperingkat oleh Pefindo dengan peringkat idAAA.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Sukuk Mudharabah Berkelanjutan I Tahap IV
Tahun 2020 memperoleh peringkat idAAA dari Pefindo
Wali Amanat untuk penerbitan obligasi adalah PT Bank Mega Tbk.
af) Sukuk Mudharabah Berkelanjutan II Pegadaian
Pada tanggal 26 April 2022, Sukuk Mudharabah Berkelanjutan II Pegadaian Tahap I Pegadaian
dengan jumlah pokok sebesar Rp991.000 telah dinyatakan efektif oleh Otoritas Jasa Keuangan
(OJK) berdasarkan Surat Keputusan No. S-67/D.04/2022 tanggal 19 April 2022. Sukuk Mudharabah
Berkelanjutan II Pegadaian Tahap II Pegadaian tahun 2022 dengan jumlah pokok sebesar
Rp1.123.000. Sukuk Mudharabah Berkelanjutan II Pegadaian Tahap III Pegadaian tahun 2023
dengan jumlah pokok sebesar Rp605.000.
Pada tanggal 26 April 2022, Pegadaian menerbitkan Sukuk Mudharabah Berkelanjutan II Tahap I
Tahun 2022 dengan nilai pokok sebesar Rp991.000 dalam 2 (dua) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp671.000 dengan bagi hasil sebesar 3,60% per tahun, untuk jangka
waktu 1 (satu) tahun dan jatuh tempo pada tanggal 6 Mei 2023.
Seri B: Nilai pokok sebesar Rp320.000 dengan bagi hasil sebesar 3,60% per tahun, untuk jangka
waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 26 April 2025.
Bagi hasil atas Sukuk Mudharabah Berkelanjutan II Tahap I Tahun 2022 dibayarkan setiap 3 (tiga)
bulan mulai tanggal 26 Juli 2022. Pada saat diterbitkan, Sukuk Mudharabah Berkelanjutan ini
diperingkat oleh Pefindo dengan peringkat idAAA.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Sukuk Mudharabah Berkelanjutan II Tahap I
Tahun 2022 memperoleh peringkat idAAA dari Pefindo.
Sukuk Mudharabah Berkelanjutan II Pegadaian Tahap I Tahun 2022 Seri A dengan nilai nominal
sebesar Rp671.000 telah dilunasi oleh Pegadaian pada tanggal jatuh temponya.
Pada tanggal 16 Agustus 2022, Pegadaian menerbitkan Sukuk Mudharabah Berkelanjutan II Tahap
II Tahun 2022 dengan nilai pokok sebesar Rp1.123.000 dalam 2 (dua) seri sebagai berikut:
Seri A: Nilai pokok sebesar Rp878.000 dengan bagi hasil sebesar 3,95% per tahun, untuk jangka
waktu 1 (satu) tahun dan jatuh tempo pada tanggal 26 Agustus 2023.
Seri B: Nilai pokok sebesar Rp245.000 dengan bagi hasil sebesar 5,75% per tahun, untuk jangka
waktu 3 (tiga) tahun dan akan jatuh tempo pada tanggal 16 Agustus 2025.
Bagi hasil atas Sukuk Mudharabah Berkelanjutan II Tahap II Tahun 2022 dibayarkan setiap 3 (tiga)
bulan mulai tanggal 16 November 2022. Pada saat diterbitkan, Sukuk Mudharabah Berkelanjutan ini
diperingkat oleh Pefindo dengan peringkat idAAA.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Sukuk Mudharabah Berkelanjutan II Tahap II
Tahun 2022 memperoleh peringkat idAAA dari Pefindo
194
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
24. SURAT BERHARGA YANG DITERBITKAN (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan surat berharga yang diterbitkan (lanjutan):
af) Sukuk Mudharabah Berkelanjutan II Pegadaian (lanjutan)
Sukuk Mudharabah Berkelanjutan II Pegadaian Tahap II Tahun 2022 Seri A dengan nilai nominal
sebesar Rp878.000 telah dilunasi oleh Pegadaian pada tanggal jatuh temponya.
Pada tanggal 16 Juni 2023, Pegadaian menerbitkan Sukuk Mudharabah Berkelanjutan II Tahap III
Tahun 2023 dengan nilai pokok sebesar Rp605.000 sebagai berikut:
Nilai pokok sebesar Rp605.000 dengan bagi hasil sebesar 3,95% per tahun, untuk jangka waktu
1 (satu) tahun dan akan jatuh tempo pada tanggal 26 Juni 2024.
Bagi hasil atas Sukuk Mudharabah Berkelanjutan II Tahap III Tahun 2023 dibayarkan setiap 3 (tiga)
bulan mulai tanggal 16 September 2023. Pada saat diterbitkan, Sukuk Mudharabah Berkelanjutan ini
diperingkat oleh Pefindo dengan peringkat idAAA.
Pada tanggal 31 Desember 2023, Sukuk Mudharabah Berkelanjutan II Tahap III Tahun 2023
memperoleh peringkat idAAA dari Pefindo.
Pada tanggal 24 Agustus 2023, Pegadaian menerbitkan Sukuk Mudharabah Berkelanjutan II Tahap
IV Tahun 2023 dengan nilai pokok sebesar Rp235.040 sebagai berikut:
Nilai pokok sebesar Rp235.040 dengan bagi hasil sebesar 5,90% per tahun, untuk jangka waktu
3 (tiga) tahun dan akan jatuh tempo pada tanggal 24 Agustus 2026.
Bagi hasil atas Sukuk Mudharabah Berkelanjutan II Tahap IV Tahun 2023 dibayarkan setiap 3 (tiga)
bulan mulai tanggal 24 November 2023. Pada saat diterbitkan, Sukuk Mudharabah Berkelanjutan ini
diperingkat oleh Pefindo dengan peringkat idAAA.
Pada tanggal 31 Desember 2023, Sukuk Mudharabah Berkelanjutan II Tahap IV Tahun 2023
memperoleh peringkat idAAA dari Pefindo.
Wali Amanat untuk penerbitan obligasi adalah PT Bank Mega Tbk.
195
Page 579
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA
Pinjaman yang diterima terdiri atas:
31 Desember 2023 31 Desember 2022
Pihak ketiga
Rupiah
Bank Indonesia
Pinjaman likuiditas 15.589 15.596
Pinjaman lainnya 4.293 4.274
Pinjaman lainnya 30.494.075 21.635.785
30.513.957 21.655.655
Mata uang asing
Pinjaman sustainability linked loan setelah dikurangi
biaya transaksi yang belum diamortisasi 12.240.042 15.415.980
Pinjaman sindikasi club loan setelah dikurangi
biaya transaksi yang belum diamortisasi 4.600.226 4.641.098
Pinjaman dari BNP Paribas setelah dikurangi
biaya transaksi yang belum diamortisasi 173.416 299.122
Pinjaman lainnya 25.220.514 18.510.309
42.234.198 38.866.509
72.748.155 60.522.164
Pihak berelasi (Catatan 44)
Rupiah
Pinjaman dari
PT Bank Mandiri (Persero) Tbk 12.287.085 7.805.029
Pusat Investasi Pemerintah 7.300.588 6.051.154
PT Bank Negara Indonesia (Persero) Tbk 4.518.885 2.804.614
PT Bank Syariah Indonesia Tbk 914.403 1.063.029
PT Bank Tabungan Negara (Persero) Tbk 718.026 918.812
PT Sarana Multigriya Finansial (Persero) 337.724 94.906
PT Danareksa Finance 25.000 -
PT Bank Hibank Indonesia
(dahulu PT Bank Mayora) 947 1.365
Lembaga Pembiayaan Ekspor Indonesia - 110.127
26.102.658 18.849.036
Total 98.850.813 79.371.200
196
Page 580
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Klasifikasi jangka waktu pinjaman yang diterima berdasarkan sisa umur sampai dengan saat jatuh tempo
adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Pihak ketiga
Rupiah
1 bulan 20.340.495 12.487.103
> 1 bulan - 3 bulan 1.822.112 925.834
> 3 bulan - 1 tahun 5.877.585 3.726.208
> 1 tahun - 5 tahun 2.468.152 4.510.916
> 5 tahun 5.613 5.594
30.513.957 21.655.655
Mata uang asing
1 bulan 5.551.192 704.408
> 1 bulan - 3 bulan 19.358.816 17.378.730
> 3 bulan - 1 tahun - 3.510.990
> 1 tahun - 5 tahun 17.318.975 17.266.283
> 5 tahun 5.215 6.098
42.234.198 38.866.509
72.748.155 60.522.164
Pihak berelasi (Catatan 44)
Rupiah
1 bulan 15.530.752 9.084.202
> 1 bulan - 3 bulan 420.371 277.398
> 3 bulan - 1 tahun 2.180.139 1.480.314
> 1 tahun - 5 tahun 7.956.760 7.991.522
> 5 tahun 14.636 15.600
26.102.658 18.849.036
Total 98.850.813 79.371.200
197
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima:
Pinjaman lainnya
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak ketiga
Rupiah
Bank Indonesia
Lainnya 4.293 4.274
Lainnya
PT Bank Central Asia Tbk 12.890.155 8.319.015
PT Bank Maybank Indonesia Tbk 2.387.528 653.974
PT Bank BTPN Tbk 2.000.000 -
PT Bank Permata Tbk 1.504.000 883.333
PT Bank HSBC Indonesia 1.299.992 299.950
PT Bank DKI 1.228.127 2.395.009
PT Bank DKI - unit usaha syariah 750.000 750.000
PT Bank of India Indonesia Tbk 742.761 149.585
PT Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk 720.508 989.943
PT Bank Victoria International Tbk 662.222 518.160
Citibank N.A. 649.995 -
PT Bank CIMB Niaga Tbk 506.028 703.219
PT Bank Danamon Indonesia Tbk 500.000 650.000
PT Bank SBI Indonesia 399.670 149.696
PT Bank Pembangunan Daerah
Daerah Istimewa Yogyakarta 391.215 377.032
PT Bank China Construction Bank
Indonesia Tbk 374.115 118.689
PT Bank Permata Tbk - unit usaha syariah 350.000 496.858
PT Bank Muamalat Indonesia Tbk 304.167 608.333
PT Bank CIMB Niaga Tbk -
unit usaha syariah 300.000 200.000
PT Bank IBK Indonesia Tbk 274.659 417.103
PT Bank Oke Indonesia Tbk 257.399 418.407
PT Bank Pan Indonesia Tbk 203.969 628.868
PT Bank of China 200.000 -
Bank Mizuho 200.000 -
PT Bank ICBC Indonesia 200.000 -
PT Bank Pembangunan Daerah
Kalimantan Tengah 198.911 256.315
PT Bank Resona Perdania 162.328 -
PT Bank BCA Syariah 152.446 68.311
PT Bank JTrust Indonesia Tbk 110.541 51.084
PT Bank NationalNobu Tbk 150.000 150.000
PT Bank QNB Indonesia Tbk 100.000 349.467
PT Bank Aladin Syariah Tbk 100.000 -
PT Bank Pembangunan Daerah
Kalimantan Selatan 74.871 -
PT Bank Panin Dubai Syariah Tbk 74.596 34.112
PT Bank Pembangunan Daerah
Sulawesi Selatan dan Sulawesi Barat 47.473 79.128
PT Bank Ina Perdana Tbk 13.662 23.363
Lembaga Pengelola Dana Bergulir 7.937 16.937
PT Bank Danamon Indonesia -
unit usaha syariah 4.800 500.000
PT Bank Mega Syariah - 128.222
PT Bank UOB Indonesia - 249.991
Lainnya - 1.681
30.494.075 21.635.785
30.498.368 21.640.059
198
Page 582
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman lainnya (lanjutan)
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak Ketiga (lanjutan)
Mata uang asing
Dolar Amerika Serikat
Standard Chartered Bank, Jakarta 392.186.984 6.038.503 195.868.180 3.049.178
MUFG Bank Ltd. 314.000.000 4.834.658 -
DBS Bank, Ltd. 200.000.000 3.079.400 225.000.000 3.502.688
The Bank of New York Mellon Corporation 150.000.000 2.309.550 -
OCBC Ltd. 115.000.000 1.770.655 -
United Overseas Bank Limited 100.000.000 1.539.700 225.000.000 3.502.688
Emirates NBD 86.284.991 1.328.530 -
CTBC Bank Co, Ltd. 86.263.883 1.328.205 -
Citibank N.A 50.000.000 769.850 75.000.000 1.167.563
Mashreq Bank 50.000.000 769.850 -
Wells Fargo Bank, N.A. 30.000.000 461.910 80.000.000 1.245.400
PT Bank Danamon Indonesia Tbk 27.627.395 425.379 4.900.915 76.295
BNP Paribas 19.675.000 302.936 144.018.885 2.242.014
Bank Pembangunan Asia 338.702 5.215 391.714 6.098
JP Morgan Chase Bank N.A. 38.839 598 487.554 7.590
CoBank USA - 75.000.000 1.167.563
Bank of America - 80.000.000 1.245.400
PT Bank HSBC Indonesia - 80.000.000 1.245.400
PT Bank Shinhan Indonesia - 2.989.112 46.533
24.964.939 18.504.410
Euro Eropa
PT Bank HSBC Indonesia 15.000.000 255.575 -
JP Morgan SE - 354.141 5.852
JP Morgan Chase Bank N.A. - 1.171 20
255.575 5.872
Pound Sterling Inggris
JP Morgan Chase Bank N.A. - 1.531 27
- 27
25.220.514 18.510.309
Total 55.718.882 40.150.368
199
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
a) Pinjaman dari Bank Indonesia
Pinjaman likuiditas
Pinjaman ini merupakan fasilitas kredit yang diperoleh dari Bank Indonesia untuk dipinjamkan
kembali kepada debitur-debitur BRI antara lain untuk keperluan Kredit Investasi, Kredit Koperasi
Primer untuk Anggota Tebu Rakyat, Pinjaman untuk BULOG dan KUD, Kredit Modal Kerja
Permanen, Pupuk dan lain-lain.
Tingkat suku bunga rata-rata untuk periode yang berakhir pada tanggal-tanggal 31 Desember 2023
dan 2022 masing-masing adalah sebesar 0,02%.
b) Pinjaman sindikasi club loan
Pada tanggal 14 Oktober 2020, telah dilakukan penarikan untuk sisa fasilitas pinjaman sindikasi
berupa club loan sebesar ASD300.000.000 (nilai penuh) yang difasilitasi oleh Citicorp International
Limited (agent), sebagai berikut:
Fasilitas C sebesar ASD300.000.000 (nilai penuh), dengan suku bunga LIBOR 3 (tiga) bulanan
ditambah marjin tertentu per tahun. Jangka waktu pinjaman selama 60 (enam puluh) bulan sejak
tanggal 14 Oktober 2020 dan akan jatuh tempo pada tanggal 7 Agustus 2025. Bank yang
berpartisipasi dalam pinjaman ini adalah:
China Development Bank, sebesar ASD150.000.000 (nilai penuh);
CTBC Bank, Co., Ltd., sebesar ASD25.000.000 (nilai penuh);
MUFG Bank, Ltd., cabang Singapura sebesar ASD20.000.000 (nilai penuh);
Standard Chartered Bank (Singapore) Limited, sebesar ASD50.000.000 (nilai penuh);
Sumitomo Mitsui Banking Corporation, cabang Singapura sebesar ASD50.000.000 (nilai penuh);
dan
United Overseas Bank Limited, sebesar ASD5.000.000 (nilai penuh).
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian pinjaman ini antara lain
menjaga rasio keuangan sebagai berikut:
Nilai Capital Adequacy Ratio (CAR) minimum 9%.
Rasio Non-Performing Loan (NPL) maksimum 5%.
c) Pinjaman dari BNP Paribas
Pada tanggal 7 Juni 2016, BRI telah menandatangani perjanjian fasilitas pinjaman dari BNP Paribas
dengan skema Export Credit Financing (ECF) untuk membiayai komponen dan jasa peluncuran
BRIsat yang dilakukan oleh Arianespace Perancis. Pinjaman ini terdiri dari 2 (dua) fasilitas, yaitu:
Fasilitas Tranche Banque Publique d’Investissement (BPI) senilai ASD49.961.501,23 (nilai
penuh), dengan suku bunga tertentu per tahun. BRI melakukan seluruh penarikan pinjaman pada
tanggal 31 Agustus 2017.
Fasilitas Tranche Hermes senilai ASD9.901.308,77 (nilai penuh), dengan suku bunga LIBOR
6 (enam) bulanan ditambah marjin tertentu per tahun. BRI melakukan seluruh penarikan
pinjaman pada tanggal 31 Agustus 2017.
200
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
c) Pinjaman dari BNP Paribas (lanjutan)
Fasilitas pinjaman ini memiliki tenor 7 (tujuh) tahun 6 (enam) bulan dan akan jatuh tempo pada
tanggal 3 Februari 2025. Angsuran pokok dibayarkan setiap 6 (enam) bulan bersamaan dengan
pembayaran bunga. Untuk fasilitas Tranche BPI, angsuran pokok pertama kali mulai dibayarkan pada
tanggal 5 Februari 2018 sebesar ASD3.330.767 (nilai penuh) sampai dengan jatuh tempo.
Sedangkan untuk fasilitas Tranche Hermes, angsuran pokok pertama kali mulai dibayarkan pada
tanggal 5 Februari 2018 sebesar ASD660.087 (nilai penuh) sampai dengan jatuh tempo. BRI tidak
memberikan jaminan apapun atas pinjaman ini.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian pinjaman ini antara lain
menjaga rasio keuangan sebagai berikut:
Nilai Capital Adequacy Ratio (CAR) minimum 9%.
Rasio Non-Performing Loan (NPL) maksimum 5%.
d) Pinjaman sindikasi Sustainability Linked Loan
Pada tanggal 30 Agustus 2022, BRI mendapatkan fasilitas pinjaman sindikasi berupa Sustainability-
Linked Loan dengan total pinjaman sebesar ASD1.000.000.000 (nilai penuh). Pinjaman ini difasilitasi
oleh PT Bank HSBC Indonesia (agent), penarikan yang telah dilakukan terbagi atas:
a. Fasilitas A sebesar ASD200.000.000 (nilai penuh), dengan suku bunga Compounded SOFR
ditambah marjin tertentu per tahun. Jangka waktu pinjaman selama 12 (dua belas) bulan sejak
tanggal 15 September 2022 dan telah jatuh tempo pada tanggal 15 September 2023. Bank yang
ikut berpartisipasi dalam pinjaman ini adalah:
BNP Paribas, cabang Singapura, sebesar ASD10.000.000 (nilai penuh);
CTBC Bank, Co., Ltd., sebesar ASD20.000.000 (nilai penuh);
DBS Bank Ltd, sebesar ASD20.000.000 (nilai penuh);
The Hongkong and Shanghai Banking Corporation Limited, cabang Singapura, sebesar
ASD20.000.000 (nilai penuh);
The Korea Development Bank, cabang Singapura, sebesar ASD10.000.000 (nilai penuh);
The Korea Development Bank, cabang Tokyo, sebesar ASD10.000.000 (nilai penuh);
PT Bank Mizuho Indonesia, sebesar ASD20.000.000 (nilai penuh);
MUFG Bank Ltd, cabang Jakarta, sebesar ASD20.000.000 (nilai penuh);
Oversea-Chinese Banking Co., Ltd., sebesar ASD20.000.000 (nilai penuh); dan
United Overseas Bank Limited, sebesar, ASD50.000.000 (nilai penuh).
b. Fasilitas B sebesar ASD300.000.000 (nilai penuh), dengan suku bunga Compounded SOFR
ditambah marjin tertentu per tahun. Jangka waktu pinjaman selama 36 (tiga puluh enam) bulan
sejak tanggal 15 September 2022 dan akan jatuh tempo pada tanggal 15 September 2025. Bank
yang ikut berpartisipasi dalam pinjaman ini adalah:
CTBC Bank, Co., Ltd., sebesar ASD40.000.000 (nilai penuh);
DBS Bank Ltd, sebesar ASD40.000.000 (nilai penuh);
The Hongkong and Shanghai Banking Co., Ltd., sebesar ASD40.000.000 (nilai penuh);
The Korea Development Bank, cabang Singapura, sebesar ASD30.000.000 (nilai penuh);
The Korea Development Bank, cabang Tokyo, sebesar ASD10.000.000 (nilai penuh);
MUFG Bank Ltd, cabang Jakarta, sebesar ASD40.000.000 (nilai penuh);
Oversea-Chinese Banking Co., Ltd., sebesar ASD40.000.000 (nilai penuh);
Standard Chartered Bank (Singapura) Limited, sebesar ASD20.000.000 (nilai penuh); dan
United Overseas Bank Limited, sebesar ASD40.000.000 (nilai penuh).
201
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
d) Pinjaman sindikasi Sustainability Linked Loan (lanjutan)
c. Fasilitas C sebesar ASD500.000.000 (nilai penuh), dengan suku bunga Compounded SOFR
ditambah marjin tertentu per tahun. Jangka waktu pinjaman selama 48 (empat puluh delapan)
bulan sejak tanggal 30 Desember 2022 dan akan jatuh tempo pada tanggal 15 September 2026.
Bank yang ikut berpartisipasi dalam pinjaman ini adalah:
BNP Paribas, cabang Singapura, sebesar ASD90.000.000 (nilai penuh);
CTBC Bank, Co., Ltd., sebesar ASD40.000.000 (nilai penuh);
DBS Bank Ltd, sebesar ASD40.000.000 (nilai penuh);
The Hongkong and Shanghai Banking Co., Ltd., sebesar ASD40.000.000 (nilai penuh);
The Korea Development Bank, cabang Singapura, sebesar ASD30.000.000 (nilai penuh);
The Korea Development Bank, cabang Tokyo, sebesar ASD10.000.000 (nilai penuh);
PT Bank Mizuho Indonesia, sebesar ASD80.000.000 (nilai penuh);
MUFG Bank Ltd, cabang Jakarta, sebesar ASD40.000.000 (nilai penuh);
PT Bank OCBC NISP Tbk, sebesar ASD40.000.000 (nilai penuh);
Standard Chartered Bank (Singapura) Limited, sebesar ASD80.000.000 (nilai penuh); dan
United Overseas Bank Limited, sebesar ASD10.000.000 (nilai penuh).
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian pinjaman ini antara lain
menjaga rasio keuangan sebagai berikut:
Nilai Capital Adequacy Ratio (CAR) minimum 9%.
Rasio Non-Performing Loan (NPL) maksimum 5%.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, BRI telah memenuhi persyaratan penting,
dalam perjanjian yang diterima.
Pinjaman Diterima Pegadaian
Pusat Investasi Pemerintah (Pihak Berelasi)
Pada tanggal 24 Juli 2020, Pegadaian telah mendapatkan fasilitas UMi Fasilitas IV Tahap I, II & III
(Konvensional) dari Pusat Investasi Pemerintah (selanjutnya disebut “PIP”) dengan plafon sebesar
Rp300.000 dengan suku bunga 4,00%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan
dan jatuh tempo pada tanggal 24 Juli 2023.
Pada tanggal 24 Juli 2020, Pegadaian telah mendapatkan fasilitas UMi Fasilitas IV Tahap I, II & III
(Syariah) dari PIP dengan plafon sebesar Rp100.000 dengan suku bunga 4,00%. Fasilitas pinjaman ini
memiliki tenor 36 (tiga puluh enam) bulan dan jatuh tempo pada tanggal 24 Juli 2023.
Pada tanggal 28 Januari 2021, Pegadaian telah mendapatkan fasilitas UMi Fasilitas V Tahap I, II & III
(Konvensional) dari PIP dengan plafon sebesar Rp500.000 dengan suku bunga 4,00%. Fasilitas
pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 28 Januari
2024.
Pada tanggal 28 Januari 2021, Pegadaian telah mendapatkan fasilitas UMi Fasilitas V Tahap I dan II
(Syariah) dari PIP dengan plafon sebesar Rp100.000 dengan suku bunga 4,00%. Fasilitas pinjaman ini
memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 28 Januari 2024.
Pada tanggal 23 Agustus 2022, Pegadaian telah mendapatkan fasilitas UMi Fasilitas VI Tahap I
(Konvensional) dari PIP dengan plafon sebesar Rp225.000 dengan suku bunga 3,75%. Fasilitas
pinjaman ini memiliki tenor 24 (dua puluh empat) bulan dan akan jatuh tempo pada tanggal 15 Agustus
2024.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Pegadaian
Pusat Investasi Pemerintah (Pihak Berelasi)
Pada tanggal 23 Agustus 2022, Pegadaian telah mendapatkan fasilitas UMi Fasilitas VI Tahap I (Syariah)
dari PIP dengan plafon sebesar Rp50.000 dengan suku bunga 3,75%. Fasilitas pinjaman ini memiliki
tenor 24 (dua puluh empat) bulan dan akan jatuh tempo pada tanggal 15 Agustus 2024.
Pada tanggal 18 Agustus 2022, Pegadaian telah mendapatkan fasilitas UMi Pemda Luwu Utara dari PIP
dengan plafon sebesar Rp1.000 dengan suku bunga 2,00%. Fasilitas pinjaman ini memiliki tenor 29 (dua
puluh sembilan) bulan dan akan jatuh tempo pada tanggal 10 Januari 2025.
Pada tanggal 8 Desember 2022, Pegadaian telah mendapatkan fasilitas UMi PT SMI dari PIP dengan
plafon sebesar Rp1.000 dengan suku bunga 2,00%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas)
bulan dan jatuh tempo pada tanggal 8 Desember 2023.
Persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh Pegadaian adalah
Pegadaian wajib menyalurkan Pinjaman/Pembiayaan khusus untuk pelaku usaha Ultra Mikro (UMi) dan
wajib menyerahkan daftar piutang lancar yang menjadi Jaminan Fidusia setiap 1 (satu) bulan dengan
nilai dengan 100% dari outstanding pinjaman.
PT Bank Mandiri (Persero) Tbk (Pihak Berelasi)
Pada tanggal 11 Mei 2022, Pegadaian telah mendapatkan 2 (dua) fasilitas Kredit Modal Kerja dari
PT Bank Mandiri (Persero) Tbk (selanjutnya disebut “Bank Mandiri”) dengan masing-masing plafon
sebesar Rp5.500.000 dan Rp6.500.000. Fasilitas pinjaman ini jatuh tempo pada tanggal 13 Mei 2023.
Pada tanggal 14 Mei 2023, Pegadaian telah mendapatkan 2 (dua) fasilitas Kredit Modal Kerja dari
Bank Mandiri dengan masing-masing plafon sebesar Rp1.250.000 dan Rp250.000 dengan suku bunga
6,50%. Kedua fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada
tanggal 13 Mei 2024.
Pada tanggal 9 Mei 2023, Pegadaian telah mendapatkan 2 (dua) fasilitas Kredit Modal Kerja dari Bank
Mandiri dengan masing-masing plafon sebesar Rp100.000 dan Rp75.000 dengan suku bunga 7,75%.
Kedua fasilitas pinjaman ini memiliki tenor 12 (dua belas) bulan dan akan jatuh tempo pada tanggal
13 Mei 2024.
Pada tanggal 14 Mei 2023, Pegadaian telah mendapatkan 4 (empat) fasilitas Pinjaman Jangka Pendek
dari Bank Mandiri dengan masing-masing plafon sebesar Rp350.000, Rp350.000, Rp450.000, dan
Rp350.000 dengan suku bunga 5,75%. Keempat fasilitas pinjaman ini memiliki tenor 18 (delapan belas)
hari dan jatuh tempo pada tanggal 11 Juli 2023.
Pada tanggal 14 Mei 2023, Pegadaian telah mendapatkan 3 (tiga) fasilitas Pinjaman Jangka Pendek dari
Bank Mandiri dengan masing-masing plafon sebesar Rp500.000, Rp500.000, dan Rp400.000 dengan
suku bunga 5,75%. Ketiga fasilitas pinjaman ini memiliki tenor 14 (empat belas) hari dan jatuh tempo
pada tanggal 4 Juli 2023.
Pada tanggal 14 Mei 2023, Pegadaian telah mendapatkan 14 (empat belas) fasilitas Pinjaman Jangka
Pendek dari Bank Mandiri dengan masing-masing plafon sebesar Rp400.000, Rp400.000, Rp300.000,
Rp600.000, Rp550.000, Rp500.000, Rp450.000, Rp400.000, Rp400.000, Rp350.000, Rp400.000,
Rp350.000, Rp300.000, dan Rp300.000 dengan suku bunga 5,75%. Seluruh fasilitas pinjaman ini
memiliki tenor 17 (tujuh belas) hari dan jatuh tempo pada tanggal 14 Juli 2023.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Pegadaian (lanjutan)
PT Bank Mandiri (Persero) Tbk (Pihak Berelasi) (lanjutan)
Pada tanggal 14 Mei 2023, Pegadaian telah mendapatkan fasilitas Pinjaman Jangka Pendek dari Bank
Mandiri dengan plafon sebesar Rp150.000 dengan suku bunga 5,75%. Fasilitas pinjaman ini memiliki
tenor 15 (lima belas) hari dan jatuh tempo pada tanggal 11 Juli 2023.
Pada tanggal 28 Desember 2023 telah dilakukan penandatanganan penambahan plafon fasilitas jangka
pendek Bank Mandiri dihadapan Notaris Nanette Cahyanie Handari Adi Warsito, S.H. dari sebelumnya
plafon sebesar Rp10.500.000 menjadi sebesar Rp12.500.000 sehingga total plafon dari Bank Mandiri
sebesar Rp14.000.000 dengan rincian plafon KMK sebesar Rp1.500.000 dan plafon jangka pendek
sebesar Rp12.500.000 dengan suku bunga tetap sebesar 6,50%. Jangka waktu terhitung sejak
penandatanganan sampai dengan tanggal 13 Mei 2024.
Sampai dengan per 31 Desember 2023, total penggunaan fasilitas jangka pendek Bank Mandiri adalah
sebesar Rp10.500.000 dengan suku bunga sebesar 5,98%.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh Pegadaian
antara lain adalah sebagai berikut:
Jaminan piutang/tagihan Pegadaian kepada konsumen yang diserahkan kepada Bank sebesar
minimum 100% dari OSL pembiayaan, dengan kriteria piutang lancar/kolektibilitas 1 (satu).
Penggunaan fasilitas adalah untuk tambahan modal kerja operasional Pegadaian.
Menyampaikan laporan piutang serta laporan omset dan hasil usaha setiap bulannya dan paling
lambat telah diterima Bank 30 (tiga puluh) hari setelah akhir periode laporan.
Memelihara Current Ratio di atas 110%, total pinjaman yang diterima maksimal 10 (sepuluh) kali
modal sendiri, dan total nilai pinjaman gadai yang tergolong macet dan pinjaman
non-gadai yang tergolong kurang lancar, diragukan, macet (Non-Performing Loan) maksimal 5% dari
seluruh pinjaman yang diberikan.
Menyampaikan laporan keuangan setiap triwulan dan paling lambat telah diterima Bank
60 (enam puluh) hari setelah akhir periode laporan dan laporan keuangan audited tahunan paling
lambat telah diterima Bank Mandiri 180 (seratus depalan puluh) hari setelah akhir periode laporan.
Menyampaikan laporan posisi jaminan fidusia (daftar Objek jaminan fidusia) setiap triwulan.
Melaporkan kepada Bank, perubahan anggaran dasar, perubahan status perusahaan, perubahan
susunan pengurus (Direksi) dan Dewan komisaris, pembagian dividen, dan memindahtangankan
agunan.
PT Bank Negara Indonesia (Persero) Tbk (Pihak Berelasi)
Pada tanggal 13 April 2022, Pegadaian telah mendapatkan 2 (dua) fasilitas Kredit Modal Kerja dari
PT Bank Negara Indonesia (Persero) Tbk (selanjutnya disebut “Bank BNI”) dengan masing-masing plafon
sebesar Rp5.100.000 dan Rp1.000.000 dengan suku bunga 5,50%. Fasilitas pinjaman ini jatuh tempo
pada tanggal 14 April 2023.
Pada tanggal 13 April 2023, Pegadaian telah mendapatkan 2 (dua) fasilitas Kredit Modal Kerja dari Bank
BNI dengan masing-masing plafon sebesar Rp750.000 dan Rp250.000 dengan suku bunga 7,00%.
Kedua fasilitas pinjaman ini memiliki tenor 3 (tiga) bulan dan jatuh tempo pada tanggal 14 Juli 2023.
Pada tanggal 15 April 2023, Pegadaian telah mendapatkan fasilitas Pinjaman Jangka Pendek dari Bank
BNI dengan plafon sebesar Rp500.000 dengan suku bunga 5,75%. Fasilitas pinjaman ini memiliki tenor
30 (tiga puluh) hari dan jatuh tempo pada tanggal 13 Juli 2023.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Pegadaian (lanjutan)
PT Bank Negara Indonesia (Persero) Tbk (Pihak Berelasi) (lanjutan)
Pada tanggal 15 April 2023, Pegadaian telah mendapatkan fasilitas Pinjaman Jangka Pendek dari Bank
BNI dengan plafon sebesar Rp500.000 dengan suku bunga 5,75%. Fasilitas pinjaman ini memiliki tenor
28 (dua puluh delapan) hari dan jatuh tempo pada tanggal 13 Juli 2023.
Pada tanggal 15 April 2023, Pegadaian telah mendapatkan fasilitas Pinjaman Jangka Pendek dari Bank
BNI dengan plafon sebesar Rp500.000 dengan suku bunga 5,75%. Fasilitas pinjaman ini memiliki tenor
29 (dua puluh sembilan) hari dan jatuh tempo pada tanggal 14 Juli 2023.
Pada tanggal 12 Juli 2023 telah dilakukan penandatanganan fasilitas Bank BNI dibawahtangan dengan
total plafon sebesar Rp5.100.000 dari total plafon sebesar Rp6.100.000. Adapun penurunan ini adalah
penurunan plafon fasilitas KMK Promes dari sebesar Rp5.100.000 menjadi sebesar Rp4.100.000,
sedangkan plafon KMK adalah tetap sebesar Rp1.000.000. Jangka waktu terhitung sejak
penandatanganan sampai dengan tanggal 14 Januari 2024.
Sampai dengan per 31 Desember 2023, total penggunaan fasilitas KMK Promes Bank BNI adalah
sebesar Rp3.200.000 dengan rincian sebagai berikut :
1. Total nominal Rp500.000 suku bunga sebesar 5,75%.
2. Total nominal Rp1.200.000 suku bunga 6,00%.
3. Total nominal Rp1.500.000 suku bunga 5,80%.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh Pegadaian
antara lain adalah sebagai berikut:
Jaminan Piutang/tagihan Pegadaian kepada konsumen yang diserahkan kepada bank sebesar 100%
dari plafon pembiayaan, dengan kriteria piutang lancar/kolektibilitas 1 (satu).
Penggunaan fasilitas adalah untuk tambahan modal kerja operasional Pegadaian.
Menyampaikan setiap kali terjadi perubahan terbaru atas dokumen-dokumen sebagai berikut:
a. Akta perubahan Anggaran Dasar Perusahaan.
b. Perizinan yang telah diperpanjang masa berlakunya.
Dalam rangka pemantauan aktivitas usaha, Bank BNI diperkenankan untuk sewaktu-waktu
melakukan peninjauan ke lokasi usaha dengan pemberitahuan terlebih dahulu.
Menyampaikan secara rutin laporan keuangan (home statement) per triwulan sudah diterima bank
paling lambat 3 (tiga) bulan setelah berakhirnya periode laporan keuangan.
Menyampaikan laporan keuangan audited yang dibuat oleh Kantor Akuntan Publik selambat-
lambatnya 6 (enam) bulan setelah tanggal penutupan tahun buku.
PT Bank Syariah Indonesia Tbk (Pihak Berelasi)
Pada tanggal 9 Februari 2022, Pegadaian telah mendapatkan 2 (dua) fasilitas Musyarakah dari
PT Bank Syariah Indonesia Tbk (selanjutnya disebut “Bank BSI”) dengan masing-masing plafon sebesar
Rp300.000 dan Rp800.000 dengan suku bunga 5,35%. Fasilitas pinjaman ini jatuh tempo pada tanggal
10 Februari 2023.
Pada tanggal 9 Februari 2023, Pegadaian telah mendapatkan fasilitas Kredit Modal Kerja dari Bank BSI
dengan plafon sebesar Rp300.000 dengan suku bunga 6,75%. Fasilitas pinjaman ini memiliki tenor
12 (dua belas) bulan dan akan jatuh tempo pada tanggal 10 Februari 2024.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Pegadaian (lanjutan)
PT Bank Syariah Indonesia Tbk (Pihak Berelasi) (lanjutan)
Pada tanggal 9 Februari 2023, Pegadaian telah mendapatkan fasilitas Pinjaman Jangka Pendek dari
Bank BSI dengan plafon sebesar Rp350.000 dengan suku bunga 5,75%. Fasilitas pinjaman ini memiliki
tenor 30 (tiga puluh) hari dan jatuh tempo pada tanggal 28 Juli 2023.
Pada tanggal 9 Februari 2023, Pegadaian telah mendapatkan fasilitas Pinjaman Jangka Pendek dari
Bank BSI dengan plafon sebesar Rp350.000 dengan suku bunga 5,75%. Fasilitas pinjaman ini memiliki
tenor 30 (tiga puluh) hari dan jatuh tempo pada tanggal 27 Juli 2023.
Sampai dengan per 31 Desember 2023, total pemakaian fasilitas Line Facility Bank BSI adalah sebesar
Rp700.000 dengan nisbah setara 5,90%.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh Pegadaian
antara lain adalah sebagai berikut:
Menggunakan fasilitas pembiayaan untuk kepentingan/kebutuhan sesuai dengan tujuan penggunaan
yang tercantum di dalam akad pembiayaan.
Mengizinkan petugas dan/atau kuasa/wakil Bank BSI atau pihak lain yang ditunjuk oleh Bank BSI
untuk sewaktu-waktu memeriksa pembukuan Pegadaian dan bukti-bukti yang terkait langsung
dengan akad pembiayaan, oleh Bank BSI sepanjang terkait dengan pelaksanaan akad pembiayaan
ini, dengan pemberitahuan tertulis 7 (tujuh) hari kerja terlebih dahulu dari Bank BSI dengan seluruh
biaya yang timbul ditanggung oleh Bank BSI.
Pegadaian dan bukti-bukti yang terkait langsung dengan akad pembiayaan, oleh Bank BSI sepanjang
terkait dengan pelaksanaan akad pembiayaan ini, dengan pemberitahuan tertulis 7 (tujuh) hari kerja
terlebih dahulu dari Bank BSI dengan seluruh biaya yang timbul ditanggung oleh Bank BSI.
Selama pembiayaan ini masih berlangsung, Pegadaian harus memberitahukan secara tertulis
kepada Bank BSI paling lambat 30 (tiga puluh) hari dalam hal telah dilakukan sebagai berikut:
a. Perubahan Anggaran Dasar perusahaan termasuk di dalamnya pemegang saham, pengurus
perusahaan, permodalan dan nilai saham.
b. Memperoleh fasilitas pembiayaan atau pinjaman dari pihak lain.
c. Mengikatkan diri sebagai penjamin hutang atau menjaminkan harta kekayaan untuk pihak lain.
d. Mengambil dividen atau modal untuk kepentingan di luar usaha dan kepentingan pribadi.
e. Melunasi hutang perusahaan kepada pemilik/pemegang saham.
Melakukan pembaharuan daftar piutang syariah yang dijaminkan:
a. Menyerahkan rincian daftar piutang syariah posisi akhir bulan yang disampaikan triwulanan
paling lambat 30 (tiga puluh) hari kalender setelah berakhirnya periode triwulanan, sebagai dasar
pembaharuan daftar piutang syariah tidak kurang dari 100% dari pokok yang terhutang.
b. Menyerahkan surat pernyataan daftar piutang syariah yang menyatakan bahwa:
1. Benar milik Pegadaian serta tidak ada pihak lain yang memiliki atau turut serta memiliki.
2. Tidak sedang dan tidak akan dijaminkan kepada pihak ketiga.
3. Tidak dalam keadaan sengketa serta tidak tersangkut suatu masalah Perdata atau keadaan
yang dapat menimbulkan suatu sengketa dengan pihak ketiga.
4. Tidak dalam keadaan sita jaminan.
c. Pembaharuan sertifikat jaminan fidusia secara notaril atas agunan piutang dilakukan maksimal
setiap 1 (satu) tahun sekali dengan nilai piutang lancar syariah minimal sebesar limit pembiayaan.
Nasabah agar mengupayakan penggunaan fasilitas di atas 80% dari total fasilitas pembiayaan Bank
BSI.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Pegadaian (lanjutan)
PT Bank Syariah Indonesia Tbk (Pihak Berelasi) (lanjutan)
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh Pegadaian
antara lain adalah sebagai berikut: (lanjutan)
Menyampaikan laporan keuangan unaudited 3 (tiga) bulanan paling lambat 90 (sembilan puluh) hari
kalender setelah akhir periode laporan dan laporan keuangan audited paling lambat 180 (seratus
delapan puluh) hari setelah periode pelaporan.
Menyampaikan laporan Non-Performing Loan (NPL) bersih konsolidasi dan Non-Performing Loan
(NPL) bersih syariah yang disampaikan triwulanan paling lambat 45 (empat puluh lima) hari kalender
setelah berakhirnya periode triwulanan.
PT Bank Central Asia Tbk
Pada tanggal 13 April 2022, Pegadaian telah mendapatkan fasilitas Pinjaman Berjangka Money Market
(PBMM) dari PT Bank Central Asia Tbk (selanjutnya disebut “Bank BCA”) dengan plafon sebesar
Rp9.400.000 dengan suku bunga 5,79%. Fasilitas pinjaman ini jatuh tempo pada tanggal 26 April 2023.
Pada tanggal 17 April 2023, Pegadaian telah mendapatkan fasilitas Kredit Modal Kerja dari Bank BCA
dengan plafon sebesar Rp300.000 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki tenor
12 (dua belas) bulan dan akan jatuh tempo pada tanggal 26 Januari 2024.
Pada tanggal 17 April 2023, Pegadaian telah mendapatkan 4 (empat) fasilitas Pinjaman Jangka Pendek
dari Bank BCA dengan masing-masing plafon sebesar Rp350.000, Rp1.500.000, Rp2.000.000, dan
Rp1.000.000 dengan suku bunga 5,80%. Keempat fasilitas pinjaman ini memiliki tenor 7 (tujuh) hari dan
jatuh tempo pada tanggal 3 Juli 2023.
Pada tanggal 17 April 2023, Pegadaian telah mendapatkan 9 (sembilan) fasilitas Pinjaman Jangka
Pendek dari Bank BCA dengan masing-masing plafon sebesar Rp450.000, Rp720.000, Rp200.000,
Rp1.300.000, Rp300.000, Rp500.000, Rp480.000, Rp1.200.000, dan Rp1.100.000 dengan suku bunga
5,80%. Seluruh fasilitas pinjaman ini memiliki tenor 7 (tujuh) hari dan jatuh tempo pada tanggal
4 Juli 2023.
Sampai dengan per 31 Desember 2023, total pemakaian fasilitas PBMM Bank BCA adalah sebesar
Rp10.000.000 dengan suku bunga sebesar 6,00%.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh Pegadaian
antara lain, adalah sebagai berikut:
Agunan yang dijaminkan adalah sebesar 100% dari plafon.
Penggunaan fasilitas adalah untuk mendanai penyaluran pinjaman modal kerja Pegadaian.
Menaati semua undang-undang, peraturan pemerintah, kebijakan pemerintah, petunjuk atau instruksi
dari pemerintah yang berlaku.
Memberitahukan secara tertulis apabila terjadi perubahan status kelembagaan, anggaran dasar,
susunan Direksi dan susunan Dewan Komisaris selambat-lambatnya 30 (tiga puluh) hari kerja
tanggal efektifnya terjadi perubahan tersebut disertai dengan dokumen pendukung atas perubahan
tersebut.
Menyerahkan kepada Bank Daftar Piutang (AR) setiap 6 (enam) bulan sekali selambat-lambatnya
45 (empat puluh lima) hari kalender terhitung sejak berakhirnya periode laporan 6 (enam) bulan
tersebut.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Pegadaian (lanjutan)
PT Bank CIMB Niaga Tbk
Pada tanggal 10 Agustus 2022, Pegadaian telah mendapatkan fasilitas Pinjaman Transaksi Khusus
Konvensional dan Pinjaman Transaksi Khusus Musyarakah dari PT Bank CIMB Niaga Tbk (selanjutnya
disebut “Bank CIMB Niaga”) dengan masing-masing plafon sebesar Rp550.000 dan Rp200.000. Fasilitas
pinjaman ini jatuh tempo pada tanggal 16 Mei 2023.
Pada tanggal 6 Juni 2023, Pegadaian telah mendapatkan fasilitas Pinjaman Jangka Pendek dari Bank
CIMB Niaga dengan plafon sebesar Rp300.000 dengan suku bunga 5,75%. Fasilitas pinjaman ini
memiliki tenor 7 (tujuh) hari dan jatuh tempo pada tanggal 4 Juli 2023.
Pada tanggal 6 Juni 2023, Pegadaian telah mendapatkan fasilitas Pinjaman Jangka Pendek dari Bank
CIMB Niaga dengan plafon sebesar Rp450.000 dengan suku bunga 5,75%. Fasilitas pinjaman ini
memiliki tenor 7 (tujuh) hari dan jatuh tempo pada tanggal 5 Juli 2023.
Sampai dengan per 31 Desember 2023, total pemakaian fasilitas Bank CIMB Niaga adalah sebesar
Rp750.000 dengan suku bunga sebesar 5,95%.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh Pegadaian
antara lain, adalah sebagai berikut:
Fidusia atas piutang dengan nilai penjaminan minimum sebesar 60% dari jumlah pembiayaan.
Penggunaan fasilitas adalah untuk membiayai kebutuhan modal kerja Pegadaian.
Memberikan informasi kepada Bank selambat-lambatnya 30 (tiga puluh) hari setelah tindakan
dilakukan, dalam hal terjadi perubahan pada susunan Direksi, Dewan Komisaris dan pemegang
saham atau pengurus atau pihak yang setara lainnya dan/atau terjadi perubahan struktur permodalan
perusahaan antara lain penggabungan, peleburan, pengambilalihan, dan pemisahan pada
Pengendali dari Pegadaian dan/atau Pemberi Agunan.
Daftar tagihan harus ditandatangani oleh pihak yang berwenang dan harus diperbarui setiap 3 (tiga)
bulan (batas waktu pengiriman daftar piutang maksimum adalah 45 (empat puluh lima) hari setiap
akhir 3 (tiga) bulan).
PT Bank DKI
Pada tanggal 18 Mei 2022, Pegadaian telah mendapatkan fasilitas Kredit Money Market Line dari
PT Bank DKI (selanjutnya disebut “Bank DKI”) dengan plafon sebesar Rp200.000. Fasilitas pinjaman ini
jatuh tempo pada tanggal 19 Mei 2023.
Pada tanggal 18 Mei 2022, Pegadaian telah mendapatkan fasilitas Pembiayaan Musyarakah dari Bank
DKI dengan plafon sebesar Rp750.000. Fasilitas pinjaman ini jatuh tempo pada tanggal 19 Mei 2023.
Pada tanggal 9 Mei 2023, Pegadaian telah mendapatkan fasilitas Pinjaman Jangka Pendek dari Bank
DKI dengan plafon sebesar Rp200.000 dengan suku bunga 5,75%. Fasilitas pinjaman ini memiliki tenor
28 (dua puluh delapan) hari dan jatuh tempo pada tanggal 21 Juli 2023.
Pada tanggal 9 Mei 2023, Pegadaian telah mendapatkan fasilitas Pinjaman Jangka Pendek dari Bank
DKI unit usaha syariah dengan plafon sebesar Rp750.000 dengan suku bunga 5,75%. Fasilitas pinjaman
ini memiliki tenor 1 (satu) bulan dan jatuh tempo pada tanggal 24 Juli 2023.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Pegadaian (lanjutan)
PT Bank DKI (lanjutan)
Pada tanggal 17 Mei 2023 telah dilakukan penandatanganan perpanjangan kerjasama pembiayaan
modal kerja fasilitas Bank DKI dihadapan Notaris Ashoya Ratam, SH. di Jakarta plafon fasilitas kredit
Money Market Line sebesar Rp200.000,- dan plafon fasilitas pembiayaan musyarakah sebesar
Rp750.000 dengan jangka waktu dari 19 Mei 2023 sampai dengan 19 Mei 2024.
Sampai dengan Per 31 Desember 2023, total pemakaian fasilitas kredit Money Market Line sebesar
Rp200.000 dengan suku bunga sebesar 5,98% serta pemakaian fasilitas pembiayaan musyarakh
sebesar Rp750.000 dengan nisbah setara 5,98%.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh Pegadaian
antara lain, adalah sebagai berikut:
Jaminan piutang/tagihan Pegadaian kepada konsumen yang diserahkan kepada Bank sebesar
minimum 60% dari plafon pembiayaan, dengan kriteria piutang lancar/kolektibilitas 1 (satu).
Penggunaan fasilitas adalah untuk tambahan modal kerja operasional Pegadaian.
Menyampaikan secara tertulis kepada Bank, perubahan pengurus (Dewan Komisaris dan Direksi)
ataupun Anggaran Dasar Perusahaan, status hukum dan lingkup usaha serta penerbitan
obligasi/surat berharga/Pinjaman/pembiayaan dari Bank/lembaga keuangan lainnya, paling lambat
30 (tiga puluh) hari sejak kejadian perubahan.
Daftar piutang diikat dengan Fidusia Notarial dan didaftarkan ke Kantor Pendaftaran Fidusia pada
saat penandatanganan perpanjangan fasilitas kredit. Daftar piutang diperbaharui setiap 3 (tiga)
bulan.
Menyampaikan Laporan Non-Performing Loan (NPL) setiap triwulan paling lambat 60 (enam puluh)
hari setelah akhir laporan.
PT Bank DKI – Unit Usaha Syariah
Pada tanggal 29 November 2023, Pegadaian telah mendapatkan fasilitas pinjaman jangka pendek dari
PT Bank DKI – Unit Usaha Syariah (selanjutnya disebut “Bank DKI – Unit Usaha Syariah”) dengan plafon
sebesar Rp250.000 dengan suku bunga 5,98%. Fasilitas ini memiliki tenor 1 (satu) bulan dan jatuh tempo
pada tanggal 2 Januari 2024.
Pada tanggal 30 November 2023, Pegadaian telah mendapatkan fasilitas pinjaman jangka pendek dari
Bank DKI – Unit Usaha Syariah dengan plafon sebesar Rp150.000 dengan suku bunga 5,98%. Fasilitas
ini memiliki tenor 1 (satu) bulan dan jatuh tempo pada tanggal 2 Januari 2024.
Pada tanggal 7 Desember 2023, Pegadaian telah mendapatkan fasilitas pinjaman jangka pendek dari
Bank DKI – Unit Usaha Syariah dengan plafon sebesar Rp350.000 dengan suku bunga 5,98%. Fasilitas
ini memiliki tenor 1 (satu) bulan dan jatuh tempo pada tanggal 7 Januari 2024.
PT Bank Muamalat Indonesia Tbk
Pada tanggal 11 Oktober 2022, Pegadaian telah mendapatkan fasilitas Pembiayaan Musyarakah dari
PT Bank Muamalat Indonesia Tbk (selanjutnya disebut “Bank Muamalat”) dengan plafon sebesar
Rp200.000 dengan suku bunga 5,20%. Fasilitas pinjaman ini jatuh tempo pada tanggal 2 Juni 2023.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Pegadaian (lanjutan)
PT Bank Muamalat Indonesia Tbk (lanjutan)
Pada tanggal 2 Juni 2023, Pegadaian telah mendapatkan fasilitas Pinjaman Jangka Pendek dari Bank
Muamalat dengan plafon sebesar Rp200.000 dengan suku bunga 5,75%. Fasilitas pinjaman ini memiliki
tenor 3 (tiga) bulan dan jatuh tempo pada tanggal 27 Juli 2023.
Pada tanggal 25 Juli 2023 telah dilakukan penandatanganan perpanjangan kerjasama pembiayaan
fasilitas Bank Mumalat plafon sebesar Rp200.000 dibawahtangan dengan jangka waktu dari tanggal
2 Juni 2023 sampai dengan 2 Juni 2024.
Sampai dengan per 31 Desember 2023, tidak ada pemakaian fasilitas dari Bank Muamalat.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh Pegadaian
antara lain, adalah sebagai berikut:
Menyalurkan pembiayaan yang dananya bersumber dari Bank Muamalat dengan prinsip syariah
(penyaluran pembiayaan dilakukan oleh Unit Pegadaian Syariah).
Menyampaikan laporan keuangan unaudited triwulanan (Maret, Juni, September, dan Desember)
paling lambat 60 (enam puluh) hari setelah akhir laporan, dan laporan keuangan audited tahunan
paling lambat 180 (seratus delapan puluh) hari setelah akhir periode laporan.
Memberitahukan secara tertulis kepada Bank Muamalat atas hal-hal di bawah ini:
a. Melakukan perubahan Anggaran Dasar Perusahaan termasuk di dalamnya Perubahan
Pemegang Saham, pengurus (Dewan Komisaris dan Direksi), Permodalan dan Nilai Nominal
Saham.
b. Memperoleh fasilitas pembiayaan dari Bank/lembaga pembiayaan lainnya.
Melakukan pengikatan jaminan yang diberikan oleh end user kepada Pegadaian sesuai ketentuan
Pegadaian yang berlaku dan diamankan dengan baik serta tidak dapat diagunkan ke pihak lain.
Mengizinkan Bank Muamalat atau pihak lain yang ditunjuk untuk melakukan pemeriksaan usaha dan
aktivitas keuangan Pegadaian, serta pemeriksaan terhadap seluruh jaminan setelah mendapatkan
persetujuan tertulis dari Pegadaian berdasarkan pemberitahuan dari Bank Muamalat. Apabila dalam
waktu 14 (empat belas) hari kalender tidak ada balasan maka Pegadaian dianggap menyetujui
pemberitahuan Bank Muamalat.
PT Bank Permata Tbk
Pada tanggal 30 November 2022, Pegadaian telah mendapatkan fasilitas Pinjaman Jangka Pendek dari
Bank Permata (selanjutnya disebut “Bank Permata”) dengan plafon sebesar Rp450.000 dengan suku
bunga 5,75%. Fasilitas pinjaman ini memiliki tenor 3 (tiga) bulan dan jatuh tempo pada tanggal
8 September 2023.
Pada tanggal 30 November 2022, Pegadaian telah mendapatkan fasilitas Pinjaman Jangka Pendek dari
Bank Permata dengan plafon sebesar Rp200.000 dengan suku bunga 5,75%. Fasilitas pinjaman ini
memiliki tenor 3 (tiga) bulan dan jatuh tempo pada tanggal 16 Agustus 2023.
Pada tanggal 30 November 2022, Pegadaian telah mendapatkan fasilitas Kredit Modal Kerja dari
Bank Permata unit usaha syariah dengan plafon sebesar Rp200.000 dengan suku bunga 7,75%. Fasilitas
pinjaman ini memiliki tenor 12 (dua belas) bulan dan jatuh tempo pada tanggal 25 Oktober 2023.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Pegadaian (lanjutan)
PT Bank Permata Tbk (lanjutan)
Pada tanggal 30 November 2022, Pegadaian telah mendapatkan fasilitas Pinjaman Jangka Pendek dari
Bank Permata unit usaha syariah dengan plafon sebesar Rp400.000 dengan suku bunga 5,75%. Fasilitas
pinjaman ini memiliki tenor 3 (tiga) bulan dan jatuh tempo pada tanggal 18 Agustus 2023.
Pada tanggal 20 Oktober 2023 telah dilakukan penandatanganan perubahan dan penambahan plafon
fasilitas pembiayaan Bank Permata di hadapan Notaris Yumna Shabrina, SH. dari Kantor Notaris Ashoya
Ratam, SH. di Jakarta dengan total plafon sebesar Rp1.750.000 dengan jangka waktu sejak
penandatanganan sampai dengan 25 Oktober 2024, dengan rincian sebagai berikut :
1. Fasilitas Money Market Line dari plafon sebesar Rp650.000 menjadi sebesar Rp1.150.000
2. Fasilitas Musyarakah Mutanaqisah (MMQ) dari plafon sebesar Rp400.000 menjadi sebesar
Rp600.000
3. Fasilitas Pembiayaan Musyarakah plafon sebesar Rp200.000 dialihkan ke fasilitas MMQ.
Sampai dengan per 31 Desember 2023, pemakaian fasilitas adalah dari fasilitas MMQ dengan rincian
nominal Rp300.000 nisbah 5,90% dan Rp50.000 nisbah 6,00%
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh Pegadaian
antara lain, adalah sebagai berikut:
Fidusia atas Account Receivable nasabah (A/R), dengan jumlah minimum sebesar 100% dari
outstanding fasilitas.
Penggunaan fasilitas adalah untuk membiayai usaha pembiayaan modal kerja Pegadaian.
Selambat-lambatnya dalam 14 (empat belas) hari kalender, Pegadaian melakukan pemberitahuan
secara tertulis kepada Bank dalam hal menerima suatu pinjaman uang atau fasilitas leasing dari pihak
lain, perubahan anggaran dasar.
Laporan A/R setiap triwulan, paling lambat 90 (sembilan puluh) hari sejak berakhirnya periode
laporan.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Pegadaian telah memenuhi persyaratan penting
yang dipersyaratkan dalam perjanjian yang diterima.
PT Bank Maybank Indonesia Tbk
Plafon fasilitas musyarakah ini turun dari plafon sebesar Rp1.200.000 menjadi sebesar Rp800.000
dengan jangka waktu terhitung sejak tanggal 20 Agustus 2022 sampai dengan 20 Agustus 2023.
Pada tanggal 30 Agustus 2023, telah dilakukan penandatanganan di bawah tangan Perubahan Akad
Line Fasilitas Pembiayaan Musyarakah iB (Badan Usaha) antara PT Bank Maybank Indonesia Tbk (“Bank
Maybank”) dan PT Pegadaian (“Pegadaian”).
Plafon fasilitas musyarakah ini adalah sebesar Rp800.000 dengan jangka waktu terhitung sejak tanggal
20 Agustus 2023 sampai dengan 20 Agustus 2024.
Per 31 Desember 2023 suku bunga/nisbah yang didapatkan dari Bank Maybank adalah sebesar 5,75%
dengan tenor selama maksimal 1 (satu) minggu. Penentuan besarnya suku bunga/nisbah dan tenor
ditentukan pada saat penarikan/perpanjangan fasilitas.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Pegadaian (lanjutan)
PT Bank Maybank Indonesia Tbk (lanjutan)
Sampai dengan per 31 Desember 2023, total fasilitas Bank Maybank yang digunakan adalah sebesar
Rp800.000, dengan suku bunga 6,01%.
Persyaratan-persyaratan (covenants) dalam perjanjian ini antara lain sebagai berikut:
Jaminan piutang/tagihan Pegadaian kepada konsumen yang diserahkan kepada Bank sebesar 100%
dari plafon pembiayaan dengan kriteria piutang lancar/kolektibilitas 1 (satu).
Penggunaan fasilitas adalah untuk tambahan modal kerja operasional Pegadaian.
Menyampaikan laporan keuangan in-house tiga bulanan untuk tahun buku berjalan selambat-
lambatnya 60 (enam puluh) hari sejak akhir periode pelaporan. Ketentuan ini hanya berlaku untuk
laporan keuangan kuartal I (pertama) sampai kuartal III (ketiga)
Menyerahkan daftar jaminan Bank berupa Piutang Pembiayaan Nasabah dengan status lancar, yang
disampaikan setiap tiga bulan/triwulanan, selambat-lambatnya 45 (empat puluh lima) hari setelah
akhir periode pelaporan.
Mengizinkan Bank sewaktu-waktu melakukan Random Sampling minimal 1 (satu) kali dalam setahun
terhadap Piutang Pembiayaan (Account Receivables) yang dijaminkan, dengan minimum sampling
100 (seratus) end user dengan nominal terbesar. Data sampling harus berbeda dengan data
sampling yang digunakan sebelumnya dan dipilih oleh Bank.
PT Bank BTPN Tbk
Pada tanggal 22 September 2023, telah dilakukan penandatanganan kerjasama modal kerja secara
dibawahtangan Perubahan Pertama atas Perjanjian Fasilitas Kredit antara PT Pegadaian dengan
PT Bank BTPN Tbk tanggal 26 Agustus 2022. Dengan penambahan Plafon yang diberikan dari sebesar
Rp500.000 menjadi sebesar Rp1.500.000 dengan jangka waktu sejak tanggal efektif sampai dengan
30 Agustus 2024.
Per 30 September 2023, suku bunga yang didapatkan dari Bank BTPN adalah sebesar 5,65% dengan
tenor selama 1 (satu) bulan. Penentuan besarnya suku bunga/nisbah dan tenor ditentukan pada saat
penarikan/perpanjangan fasilitas.
Sampai dengan per 31 Desember 2023, pemakaian fasilitas dari Bank BTPN total sebesar Rp1.500.000
dengan rincian suku bunga sebesar Rp200.000, suku bunga 5,80% dan Rp1.300.000 suku bunga 5,85%.
Persyaratan-persyaratan (covenants) dalam perjanjian ini antara lain sebagai berikut:
Segera setelah tersedia, namun dalam hal apa pun dalam 180 (seratus delapan puluh) hari kalender
setelah akhir setiap tahun buku, laporan keuangan konsolidasian Peminjam yang diaudit untuk tahun
buku tersebut.
Setelah diminta oleh Pemberi Pinjaman dan dalam 60 (enam puluh) hari kalender setelah akhir
periode laporan, laporan keuangan konsolidasian Peminjam untuk triwulan tahun buku tersebut.
Salinan dari semua dokumen yang diserahkan oleh Peminjam kepada para krediturnya secara umum
(atau setiap kelasnya) pada saat yang sama dengan saat dikirimkannya dokumen-dokumen tersebut.
Segera setelah mengetahuinya, rincian mengenai setiap litigasi, arbitrase atau proses administrasi
yang ada saat ini, terancam akan diajukan atau sedang menunggu putusan terhadap Peminjam, yang
apabila dijatuhi putusan yang merugikan, akan menimbulkan dampak negatif yang signifikan.
Segera setelah diminta, informasi lain mengenai kondisi keuangan, bisnis, dan kegiatan usaha Peminjam
sebagaimana mungkin diminta secara wajar oleh Pemberi Pinjaman.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM)
PT Bank Negara Indonesia (Persero) Tbk (Pihak Berelasi)
Pada tanggal 16 November 2021, PT Permodalan Nasional Madani (selanjutnya disebut “PNM”) telah
mendapatkan fasilitas Kredit Modal Kerja dari PT Bank Negara Indonesia (Persero) Tbk (selanjutnya
disebut “Bank BNI”) dengan plafon sebesar Rp1.000.000. Fasilitas pinjaman ini akan jatuh tempo pada
tanggal 25 November 2024.
Pada tanggal 14 April 2023, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank BNI dengan
plafon sebesar Rp300.000 dengan suku bunga 7,00%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh
enam) bulan dan jatuh tempo pada tanggal 17 September 2023.
Pada tanggal 14 April 2023, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank BNI dengan
plafon sebesar Rp305.000 dengan suku bunga 7,00%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh
enam) bulan dan jatuh tempo pada tanggal 14 Oktober 2023.
Pada tanggal 14 April 2023, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank BNI dengan
plafon sebesar Rp200.000 dengan suku bunga 7,00%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh
enam) bulan dan akan jatuh tempo pada tanggal 30 Maret 2024.
Pada tanggal 14 April 2023, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank BNI dengan
plafon sebesar Rp200.000 dengan suku bunga 6,15%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas)
bulan dan akan jatuh tempo pada tanggal 14 Desember 2024.
Pada tanggal 14 April 2023, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank BNI dengan
plafon sebesar Rp250.000 dengan suku bunga 7,00%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh
enam) bulan dan akan jatuh tempo pada tanggal 7 Desember 2024.
Pada tanggal 14 April 2023, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank BNI dengan
plafon sebesar Rp300.000 dengan suku bunga 7,00%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh
enam) bulan dan akan jatuh tempo pada tanggal 3 Maret 2025.
Pada tanggal 14 April 2023, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank BNI dengan
plafon sebesar Rp500.000 dengan suku bunga 6,15%. Fasilitas pinjaman ini memiliki tenor 3 (tiga) bulan
dan jatuh tempo pada tanggal 14 September 2023.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
• Entitas anak wajib menjaga kualitas Gearing Ratio maksimal 10 (sepuluh) kali.
• Entitas anak wajib menjaga Debt to Equity Ratio (DER) maksimal 10 (sepuluh) kali.
• Entitas anak wajib menjaga Non-Performing Loan produk Mekaar tidak lebih dari 5%.
PT Bank Tabungan Negara (Persero) Tbk (Pihak Berelasi)
Pada tanggal 20 Oktober 2020, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari PT Bank
Tabungan Negara (Persero) Tbk (selanjutnya disebut “BTN”) dengan plafon sebesar Rp750.000 dengan
suku bunga 7,50%. Fasilitas pinjaman ini memiliki tenor 35 (tiga puluh lima) bulan dan jatuh tempo pada
tanggal 7 Oktober 2023.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM)
PT Bank Tabungan Negara (Persero) Tbk (Pihak Berelasi) (lanjutan)
Pada tanggal 30 September 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari BTN dengan
plafon sebesar Rp200.000 dengan suku bunga 7,75%. Fasilitas pinjaman ini memiliki tenor 35 (tiga puluh
lima) bulan dan akan jatuh tempo pada tanggal 7 September 2024.
Pada tanggal 30 September 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari BTN dengan
plafon sebesar Rp300.000 dengan suku bunga 7,75%. Fasilitas pinjaman ini memiliki tenor 34 (tiga puluh
empat) bulan dan akan jatuh tempo pada tanggal 7 September 2024.
Pada tanggal 30 September 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari BTN dengan
plafon sebesar Rp250.000 dengan suku bunga 7,25%. Fasilitas pinjaman ini memiliki tenor 32 (tiga puluh
dua) bulan dan akan jatuh tempo pada tanggal 7 September 2024.
Pada tanggal 28 September 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari BTN dengan
plafon sebesar Rp750.000 dengan suku bunga 6,70%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas)
bulan dan akan jatuh tempo pada tanggal 7 Maret 2024.
Pada tanggal 28 September 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari BTN dengan
plafon sebesar Rp750.000 dengan suku bunga 6,70%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas)
bulan dan akan jatuh tempo pada tanggal 7 April 2024.
Pada tanggal 30 Juni 2021, PNM telah mendapatkan fasilitas Pembiayaan Modal Kerja BTN iB dari BTN
dengan plafon sebesar Rp500.000 dengan suku bunga 7,00%. Fasilitas pinjaman ini memiliki tenor
36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 30 Juni 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
• Entitas anak wajib menjaga kualitas Gearing Ratio maksimal 10 (sepuluh) kali.
• Entitas anak wajib menjaga Debt to Equity Ratio (DER) maksimal 10 (sepuluh) kali.
• Entitas anak wajib menjaga Non-Performing Loan produk Mekaar tidak lebih dari 5%.
PT Bank Mandiri (Persero) Tbk (Pihak Berelasi)
Pada tanggal 23 Februari 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari PT Bank
Mandiri (Persero) Tbk (selanjutnya disebut “Bank Mandiri”) dengan plafon sebesar Rp1.000.000. Fasilitas
pinjaman ini jatuh tempo pada tanggal 22 Februari 2023.
Pada tanggal 2 Februari 2023, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank Mandiri
dengan plafon sebesar Rp1.000.000 dengan suku bunga 6,70%. Fasilitas pinjaman ini memiliki tenor 12
(dua belas) bulan dan akan jatuh tempo pada tanggal 23 Januari 2024.
Pada tanggal 2 Februari 2023, PNM telah mendapatkan fasilitas Kredit Jangka Pendek dari Bank Mandiri
dengan plafon sebesar Rp500.000 dengan suku bunga 6,70%. Fasilitas pinjaman ini memiliki tenor 5
(lima) bulan dan jatuh tempo pada tanggal 18 Agustus 2023.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
• Entitas anak wajib menjaga Gearing Ratio maksimal 10 (sepuluh) kali.
• Entitas anak wajib menjaga kualitas Non-Performing Loan keseluruhan produk tidak lebih dari 5%.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
Lembaga Pembiayaan Ekspor Indonesia (Pihak Berelasi)
Pada tanggal 9 Juni 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja Ekspor dari Lembaga
Pembiayaan Ekspor Indonesia dengan plafon sebesar Rp20.800 dengan suku bunga 7,00%. Fasilitas
pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 16 Juni 2024.
Pada tanggal 9 Juni 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja Ekspor dari Lembaga
Pembiayaan Ekspor Indonesia dengan plafon sebesar Rp33.000 dengan suku bunga 7,00%. Fasilitas
pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 29 Juni 2024.
Pada tanggal 9 Juni 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja Ekspor dari Lembaga
Pembiayaan Ekspor Indonesia dengan plafon sebesar Rp20.000 dengan suku bunga 7,00%. Fasilitas
pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 16 Juli 2024.
Pada tanggal 9 Juni 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja Ekspor dari Lembaga
Pembiayaan Ekspor Indonesia dengan plafon sebesar Rp20.000 dengan suku bunga 7,00%. Fasilitas
pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 31 Agustus
2024.
Pada tanggal 9 Juni 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja Ekspor dari Lembaga
Pembiayaan Ekspor Indonesia dengan plafon sebesar Rp75.000 dengan suku bunga 7,00%. Fasilitas
pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal
24 September 2024.
Pada tanggal 9 Juni 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja Ekspor dari Lembaga
Pembiayaan Ekspor Indonesia dengan plafon sebesar Rp31.200 dengan suku bunga 7,00%. Fasilitas
pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 30 September
2024.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh PNM
antara lain adalah sebagai berikut:
Entitas anak wajib menjaga Gearing Ratio maksimal 10 (sepuluh) kali.
Entitas anak wajib menjaga Non-Performing Loan (NPL) Ratio maksimal 3,5%.
Entitas anak wajib menjaga rasio piutang end-user (kolektibilitas 1) terhadap baki debet minimal
100%.
Entitas anak wajib menyerahkan laporan keuangan tahunan yang diaudit oleh akuntan publik.
Entitas anak wajib menyerahkan kualitas pembiayaan triwulan.
Entitas anak wajib menyerahkan laporan keuangan triwulan.
Atas seluruh fasilitas kredit dari Lembaga Pembiayaan Ekspor Indonesia telah dilakukan pelunasan awal
pada tanggal 25 Agustus 2023.
PT Sarana Multigriya Finansial (Persero) (Pihak Berelasi)
Pada tanggal 30 Mei 2022, PNM telah mendapatkan sebanyak 2 (dua) fasilitas Mudharabah Muqayyadah
dari PT Sarana Multigriya Finansial (Persero) (selanjutnya disebut “SMF”) dengan plafon masing-masing
sebesar Rp25.671 dan Rp24.372 dengan suku bunga 6,15%. Kedua fasilitas pinjaman ini memiliki tenor
36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 26 Juni 2025.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
PT Sarana Multigriya Finansial (Persero) (Pihak Berelasi) (lanjutan)
Pada tanggal 30 Mei 2022, PNM telah mendapatkan 2 (dua) fasilitas Mudharabah Muqayyadah dari SMF
dengan masing-masing plafon sebesar Rp11.572 dan Rp10.070 dengan suku bunga 4,60%. Kedua
fasilitas pinjaman ini memiliki tenor 12 (dua belas) bulan dan jatuh tempo pada tanggal 20 Agustus 2023.
Pada tanggal 21 November 2022, PNM telah mendapatkan fasilitas Uncomitted Facility Line dari SMF
dengan plafon sebesar Rp16.166 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki tenor
12 (dua belas) bulan dan jatuh tempo pada tanggal 22 November 2023.
Pada tanggal 21 November 2022, PNM telah mendapatkan fasilitas Mudharabah Muqayyadah dari SMF
dengan plafon sebesar Rp18.946 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki tenor
12 (dua belas) bulan dan jatuh tempo pada tanggal 22 November 2023.
Pada tanggal 21 November 2022, PNM telah mendapatkan fasilitas Uncomitted Facility Line dari SMF
dengan plafon sebesar Rp139.884 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki tenor
24 (dua puluh empat) bulan dan akan jatuh tempo pada tanggal 1 Maret 2025.
Pada tanggal 21 November 2022, PNM telah mendapatkan fasilitas Mudharabah Muqayyadah dari SMF
dengan plafon sebesar Rp232.100 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki tenor
24 (dua puluh empat) bulan dan akan jatuh tempo pada tanggal 1 Maret 2025.
Pada tanggal 21 November 2022, PNM telah mendapatkan fasilitas Uncomitted Facility Line dari SMF
dengan plafon sebesar Rp69.475 dengan suku bunga 6,55%. Fasilitas pinjaman ini memiliki tenor
12 (dua belas) bulan dan akan jatuh tempo pada tanggal 12 Juni 2024.
Pada tanggal 21 November 2022, PNM telah mendapatkan fasilitas Mudharabah Muqayyadah dari SMF
dengan plafon sebesar Rp67.604 dengan suku bunga 6,55%. Fasilitas pinjaman ini memiliki tenor
12 (dua belas) bulan dan akan jatuh tempo pada tanggal 12 Juni 2024.
Persyaratan-persyaratan penting (covenant) dalam perjanjian kredit yang diperoleh PNM antara lain
sebelum memperoleh persetujuan tertulis, PNM tidak diperkenankan untuk:
Mengajukan permohonan pailit.
Mengalihkan dan/atau menyerahkan kepada pihak lain, hak dan kewajiban yang timbul akibat
perjanjian ini.
Mengikatkan diri sebagai penanggung atau penjamin utang dan menjaminkan harta kekayaan
Bank.
Menggunakan fasilitas pinjaman tidak sesuai dengan tujuannya.
Pusat Investasi Pemerintah (Pihak Berelasi)
Pada tanggal 14 Agustus 2020, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Pusat Investasi
Pemerintah (selanjutnya disebut “PIP”) dengan plafon sebesar Rp647.000 dengan suku bunga 4,00%.
Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal
28 Agustus 2023.
Pada tanggal 14 Agustus 2020, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari PIP dengan
plafon sebesar Rp500.000 dengan suku bunga 4,00%. Fasilitas pinjaman ini memiliki tenor 35 (tiga puluh
lima) bulan dan jatuh tempo pada tanggal 28 Agustus 2023
216
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
Pusat Investasi Pemerintah (Pihak Berelasi) (lanjutan)
Pada tanggal 20 April 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari PIP dengan plafon
sebesar Rp400.000 dengan suku bunga 4,00%. Fasilitas pinjaman ini memiliki tenor 35 (tiga puluh lima)
bulan dan akan jatuh tempo pada tanggal 10 April 2024.
Pada tanggal 20 April 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari PIP dengan plafon
sebesar Rp600.000 dengan suku bunga 4,00%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam)
bulan dan akan jatuh tempo pada tanggal 28 April 2024.
Pada tanggal 20 April 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari PIP dengan plafon
sebesar Rp600.000 dengan suku bunga 4,00%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam)
bulan dan akan jatuh tempo pada tanggal 11 Juni 2024.
Pada tanggal 20 April 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari PIP dengan plafon
sebesar Rp400.000 dengan suku bunga 4,00%. Fasilitas pinjaman ini memiliki tenor 34 (tiga puluh empat)
bulan dan akan jatuh tempo pada tanggal 10 April 2024.
Pada tanggal 20 April 2021, PNM telah mendapatkan 2 (dua) fasilitas Kredit Modal Kerja dari PIP dengan
masing-masing plafon sebesar Rp300.000 dan Rp200.000 dengan suku bunga 4,00%. Kedua fasilitas
pinjaman ini memiliki tenor 30 (tiga puluh) bulan dan akan jatuh tempo pada tanggal 10 April 2024.
Pada tanggal 28 April 2022, PNM telah mendapatkan 2 (dua) fasilitas Kredit Modal Kerja dari PIP dengan
masing-masing plafon sebesar Rp500.000 dan Rp500.000 dengan suku bunga 4,00%. Kedua fasilitas
pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 10 Juni 2025.
Pada tanggal 28 April 2022, PNM telah mendapatkan 2 (dua) fasilitas Kredit Modal Kerja dari PIP dengan
masing-masing plafon sebesar Rp500.000 dan Rp500.000 dengan suku bunga 4,00%. Kedua fasilitas
pinjaman ini memiliki tenor 34 (tiga puluh empat) bulan dan akan jatuh tempo pada tanggal 10 Juni 2025.
Pada tanggal 28 April 2022, PNM telah mendapatkan 2 (dua) fasilitas Kredit Modal Kerja dari PIP dengan
masing-masing plafon sebesar Rp250.000 dan Rp250.000 dengan suku bunga 4,00%. Kedua fasilitas
pinjaman ini memiliki tenor 33 (tiga puluh tiga) bulan dan akan jatuh tempo pada tanggal 10 Juni 2025.
Pada tanggal 2 November 2022, PNM telah mendapatkan 2 (dua) fasilitas Kredit Modal Kerja dari PIP
dengan masing-masing plafon sebesar Rp450.000 dan Rp1.050.000 dengan suku bunga 4,00%. Kedua
fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal
10 Desember 2025.
Pada tanggal 2 November 2022, PNM telah mendapatkan 2 (dua) fasilitas Kredit Modal Kerja dari PIP
dengan masing-masing plafon sebesar Rp350.000 dan Rp150.000 dengan suku bunga 4,00%. Kedua
fasilitas pinjaman ini memiliki tenor 34 (tiga puluh empat) bulan dan akan jatuh tempo pada tanggal 10
Desember 2025.
Pada tanggal 31 Juli 2023, PNM telah mendapatkan 2 (dua) fasilitas Kredit Modal Kerja dari PIP dengan
masing-masing plafon sebesar Rp850.000 dan Rp360.000 dengan suku bunga 4,00%. Kedua fasilitas
pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 10 Agustus
2026.
217
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
Pusat Investasi Pemerintah (Pihak Berelasi) (lanjutan)
Pada tanggal 31 Juli 2023, PNM telah mendapatkan 2 (dua) fasilitas Kredit Modal Kerja dari PIP dengan
masing-masing plafon sebesar Rp850.000 dan Rp360.000 dengan suku bunga 4,00%. Kedua fasilitas
pinjaman ini memiliki tenor 34 (tiga puluh empat) bulan dan akan jatuh tempo pada tanggal 10 Agustus
2026.
Pada tanggal 22 Desember 2023, PNM telah mendapatkan 2 (dua) fasilitas Kredit Modal Kerja dari PIP
dengan masing-masing plafon sebesar Rp560.000 dan Rp240.000 dengan suku bunga 4,00%. Kedua
fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 20
December 2026.
Persyaratan-persyaratan penting (covenant) dalam perjanjian kredit yang diperoleh PNM antara lain
adalah sebagai berikut:
Perusahaan wajib menyalurkan pinjaman/pembiayaan khusus untuk pelaku usaha Ultra Mikro (UMi).
Perusahaan wajib menyerahkan daftar piutang lancar yang menjadi Jaminan Fidusia setiap
1 (satu) bulan dengan nilai dengan 100% dari outstanding pinjaman.
Lembaga Pengelola Dana Bergulir
Pada tanggal 12 Maret 2021, PNM telah mendapatkan 3 (tiga) fasilitas Kredit Modal Kerja dari Lembaga
Pengelola Dana Bergulir dengan plafon sebesar Rp15.000, Rp4.000, dan Rp4.000 dengan suku bunga
6,75%. Ketiga fasilitas pinjaman ini memiliki tenor 47 (empat puluh tujuh) bulan dan akan jatuh tempo
pada tanggal 7 Februari 2024.
Pada tanggal 12 Maret 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Lembaga
Pengelola Dana Bergulir dengan plafon sebesar Rp15.000 dengan suku bunga 6,75%. Fasilitas pinjaman
ini memiliki tenor 47 (empat puluh tujuh) bulan dan akan jatuh tempo pada tanggal 7 Mei 2025.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Perusahaan wajib menyalurkan Pinjaman/Pembiayaan khusus untuk Program Mekaar.
Perusahaan wajib menyerahkan Daftar Piutang yang menjadi Jaminan Fidusia setiap 6 (enam)
bulan dengan nilai minimal atau sama dengan 100% dari outstanding pinjaman.
Asian Development Bank
Pada tanggal 25 Januari 2005, PNM telah mendapatkan fasilitas kredit mikro untuk penataan lingkungan
dan pemukiman dari Asian Development Bank dengan plafon sebesar ASD364.782 (nilai penuh) dengan
tingkat suku bunga Pinjaman Luar Negeri ditambah 0,35% per tahun. Fasilitas pinjaman ini memiliki tenor
228 (dua ratus dua puluh delapan) bulan dan akan jatuh tempo pada tanggal 1 Desember 2028.
PT Bank Central Asia Tbk
Pada tanggal 11 Juli 2022, PNM telah mendapatkan 2 (dua) fasilitas Installment Loan 1 dari PT Bank
Central Asia Tbk (selanjutnya disebut “BCA”) dengan plafon sebesar Rp450.000 dan Rp50.000 dengan
suku bunga 5,35%. Kedua fasilitas pinjaman ini memiliki tenor 12 (dua belas) bulan dan jatuh tempo pada
tanggal 22 Juli 2023. Telah dilunasi sesuai dengan jatuh temponya.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
PT Bank Central Asia Tbk (lanjutan)
Pada tanggal 11 Juli 2022, PNM telah mendapatkan fasilitas Installment Loan 2 dari BCA dengan plafon
sebesar Rp300.000 dengan suku bunga 6,30%. Fasilitas pinjaman ini memiliki tenor 7 (tujuh) bulan dan
jatuh tempo pada tanggal 6 Juli 2023.
Pada tanggal 11 Juli 2022, PNM telah mendapatkan fasilitas Installment Loan 2 dari BCA dengan plafon
sebesar Rp150.000 dengan suku bunga 6,30%. Fasilitas pinjaman ini memiliki tenor 6 (enam) bulan dan
jatuh tempo pada tanggal 19 Juli 2023.
Pada tanggal 23 Agustus 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari BCA dengan
plafon sebesar Rp30.000 dengan suku bunga 9,00%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh
enam) bulan dan akan jatuh tempo pada tanggal 23 Desember 2025.
Pada tanggal 3 Oktober 2023 Addendum, PNM telah mendapatkan fasilitas Installment Loan 2 dari BCA
dengan plafon sebesar Rp200.000 dengan suku bunga 6,20%. Fasilitas pinjaman ini memiliki tenor 3
(tiga) bulan dan jatuh tempo pada tanggal 23 Januari 2024.
Pada tanggal 3 Oktober 2023 Addendum, PNM telah mendapatkan fasilitas Installment Loan 2 dari BCA
dengan plafon sebesar Rp1.500.000 dengan suku bunga 6,20%. Fasilitas pinjaman ini memiliki tenor 3
(tiga) bulan dan jatuh tempo pada tanggal 16 Januari 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Entitas anak diwajibkan untuk menjaga Gearing Ratio maksimum sebesar 10 (sepuluh) kali.
Entitas anak diwajibkan untuk mempertahankan rasio Non-Performing Loan (NPL) di atas 90
(sembilan puluh) hari maksimal 5%.
PT BCA Syariah
Pada tanggal 3 Oktober 2019, PNM telah mendapatkan fasilitas Mudharabah dari PT BCA Syariah
(selanjutnya disebut “BCA Syariah”) dengan plafon sebesar Rp50.000 dengan suku bunga 7,00%.
Fasilitas pinjaman ini memiliki tenor 48 (empat puluh delapan) bulan dan jatuh tempo pada tanggal
22 Oktober 2023. Telah dilunasi sesuai dengan jatuh temponya.
Pada tanggal 3 Oktober 2019, PNM telah mendapatkan 2 (dua) fasilitas Mudharabah dari BCA Syariah
dengan plafon sebesar Rp10.000 dan Rp30.000 dengan suku bunga 7,00%. Kedua fasilitas pinjaman ini
memiliki tenor 46 (empat puluh enam) bulan dan jatuh tempo pada tanggal 25 September 2023. Telah
dilunasi sesuai dengan jatuh temponya
Pada tanggal 24 Maret 2021, PNM telah mendapatkan 2 (dua) fasilitas Mudharabah dari BCA Syariah
dengan plafon sebesar Rp9.100 dan Rp60.000 dengan suku bunga 7,00%. Kedua fasilitas pinjaman ini
memiliki tenor 48 (empat puluh delapan) bulan dan akan jatuh tempo pada tanggal 24 Maret 2025.
Pada tanggal 25 Oktober 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari BCA Syariah
dengan plafon sebesar Rp5.000 dengan suku bunga 10,25%. Fasilitas pinjaman ini memiliki tenor
45 (empat puluh lima) bulan dan akan jatuh tempo pada tanggal 25 Agustus 2025.
219
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
PT BCA Syariah (lanjutan)
Pada tanggal 25 Oktober 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari BCA Syariah
dengan plafon sebesar Rp10.900, dengan suku bunga 10,25%. Fasilitas pinjaman ini memiliki tenor
47 (empat puluh tujuh) bulan dan akan jatuh tempo pada tanggal 25 Oktober 2025.
Pada tanggal 25 Oktober 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari BCA Syariah
dengan plafon sebesar Rp14.100 dengan suku bunga 10,25%. Fasilitas pinjaman ini memiliki tenor
57 (lima puluh tujuh) bulan dan akan jatuh tempo pada tanggal 25 Oktober 2027.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
• Entitas anak wajib menjaga Debt to Equity Ratio (DER) maksimal 10 (sepuluh) kali.
• Entitas anak wajib menjaga tunggakan Non-Perfoming Loan maksimal 5%.
PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk
Pada tanggal 10 Oktober 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari PT Bank
Pembangunan Daerah Jawa Barat dan Banten Tbk (selanjutnya disebut “Bank BJB”) dengan plafon
sebesar Rp250.000 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas) bulan
dan jatuh tempo pada tanggal 19 Oktober 2023.
Pada tanggal 10 Oktober 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank BJB
dengan plafon sebesar Rp250.000 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki tenor
12 (dua belas) bulan dan jatuh tempo pada tanggal 22 November 2023.
Pada tanggal 10 Oktober 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank BJB
dengan plafon sebesar Rp100.000 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki tenor 12
(dua belas) bulan dan jatuh tempo pada tanggal 28 November 2023.
Pada tanggal 10 Oktober 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank BJB
dengan plafon sebesar Rp150.000 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki tenor 12
(dua belas) bulan dan jatuh tempo pada tanggal 16 Desember 2023.
Pada tanggal 22 Juni 2023, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank BJB dengan
plafon sebesar Rp750.000 dengan suku bunga 6,40%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas)
bulan dan akan jatuh tempo pada tanggal 1 Juni 2024.
Pada tanggal 4 Agustus 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank BJB dengan
plafon sebesar Rp130.000 dengan suku bunga 6,30%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas)
bulan dan jatuh tempo pada tanggal 5 Agustus 2023.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Entitas anak wajib menyerahkan laporan keuangan triwulan.
Entitas anak wajib menyerahkan laporan keuangan tahunan unaudited.
220
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
PT Bank Pembangunan Daerah Daerah Istimewa Yogyakarta (BPD DIY)
Pada tanggal 9 Juli 2020, PNM telah mendapatkan fasilitas Term Loan dari BPD DIY dengan plafon
sebesar Rp100.000 dengan suku bunga 7,00%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam)
bulan dan jatuh tempo pada tanggal 9 Juli 2023. Telah dilunasi sesuai dengan jatuh temponya
Pada tanggal 16 September 2021, PNM telah mendapatkan fasilitas Term Loan dari BPD DIY dengan
plafon sebesar Rp100.000 dengan suku bunga 7,00%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh
enam) bulan dan akan jatuh tempo pada tanggal 16 September 2024.
Pada tanggal 5 Desember 2022, PNM telah mendapatkan fasilitas Term Loan dari BPD DIY dengan
plafon sebesar Rp300.000 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas)
bulan dan jatuh tempo pada tanggal 6 Desember 2023. Telah dilunasi sesuai dengan jatuh temponya
Pada tanggal 21 November 2023, PNM telah mendapatkan fasilitas Term Loan dari BPD DIY dengan
plafon sebesar Rp400.000 dengan suku bunga 6,10%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas)
bulan dan akan jatuh tempo pada tanggal 27 November 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Entitas anak wajib menjaga Financing to Asset ratio 65%
Entitas anak wajib menjaga Current Ratio minimal 120%
Entitas anak wajib menjaga Gearing Ratio maksimal 10 (sepuluh) kali
Entitas anak wajib menjaga Non-Performing Loan (NPL) Ratio neto maksimal 5%.
PT Bank of China
Pada tanggal 6 Februari 2022, PNM telah mendapatkan fasilitas Money Market Line dari Bank of China
dengan plafon sebesar Rp200.000 dengan suku bunga 6,13%. Fasilitas pinjaman ini memiliki tenor
3 (tiga) bulan dan jatuh tempo pada tanggal 6 Februari 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Entitas anak wajib menjaga Utang Total Terkonsolidasi Terhadap Total Modal maksimal 10 (sepuluh)
kali.
Entitas anak wajib menjaga rasio maksimum untuk pinjaman bermasalah adalah 5%.
Citibank N.A.
Pada tanggal 13 Maret 2023, PNM telah mendapatkan fasilitas Money Market Line dari Citibank N.A.
dengan plafon sebesar Rp150.000 dengan suku bunga 6,70%. Fasilitas pinjaman ini memiliki tenor 12
(dua belas) bulan dan akan jatuh tempo pada tanggal 15 Maret 2024. Telah dilunasi sesuai dengan jatuh
temponya.
Pada tanggal 13 Maret 2023, PNM telah mendapatkan fasilitas Money Market Line dari Citibank N.A.
dengan plafon sebesar Rp150.000 dengan suku bunga 6,70%. Fasilitas pinjaman ini memiliki tenor 12
(dua belas) bulan dan akan jatuh tempo pada tanggal 16 September 2024.
Pada tanggal 13 Maret 2023, PNM telah mendapatkan fasilitas Money Market Line dari Citibank N.A.
dengan plafon sebesar Rp500.000 dengan suku bunga 6,15%. Fasilitas pinjaman ini memiliki tenor 2
(dua) bulan dan akan jatuh tempo pada tanggal 3 Januari 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM adalah
entitas anak wajib melaporkan DER, FAR, Micro financing ratio, NPL neto, Current ratio, ROA net, ROE
neto, dan BOPO.
221
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
PT Bank Danamon Indonesia - unit usaha syariah
Pada tanggal 20 Oktober 2022, PNM telah mendapatkan fasilitas Musyarakah dari PT Bank Danamon
Indonesia - unit usaha syariah (selanjutnya disebut “Danamon Syariah”) dengan plafon sebesar
Rp500.000 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki tenor 8 (delapan) bulan dan jatuh
tempo pada tanggal 20 Juni 2023.
Pada tanggal 21 Desember 2022, PNM telah mendapatkan fasilitas Musyarakah dari Danamon Syariah
dengan plafon sebesar Rp400.000 dengan suku bunga 6,40%. Fasilitas pinjaman ini memiliki tenor
15 (lima belas) bulan dan akan jatuh tempo pada tanggal 18 April 2024.
Pada tanggal 21 Desember 2022, PNM telah mendapatkan fasilitas Musyarakah dari Danamon Syariah
dengan plafon sebesar Rp600.000 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki tenor
10 (sepuluh) bulan dan jatuh tempo pada tanggal 10 November 2023.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Entitas anak wajib menjaga Non-Performing Loan (NPL) Ratio neto maksimal 5%.
Entitas anak wajib menjaga Gearing Ratio maksimal 10 (sepuluh) kali.
PT Bank DKI
Pada tanggal 19 November 2020, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari PT Bank DKI
(selanjutnya disebut dengan “Bank DKI”) dengan plafon sebesar Rp200.000 dengan suku bunga 6,50%.
Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan jatuh tempo pada tanggal
20 November 2023.
Pada tanggal 19 November 2020, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank DKI
dengan plafon sebesar Rp100.000 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki tenor 36
(tiga puluh enam) bulan dan jatuh tempo pada tanggal 24 November 2023.
Pada tanggal 10 Mei 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank DKI dengan
plafon sebesar Rp500.000 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh
enam) bulan dan akan jatuh tempo pada tanggal 21 Mei 2024.
Pada tanggal 2 Desember 2021, PNM telah mendapatkan fasilitas Sindikasi dari Bank DKI dengan plafon
sebesar Rp653.165 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam)
bulan dan akan jatuh tempo pada tanggal 29 Desember 2024.
Pada tanggal 2 Desember 2021, PNM telah mendapatkan fasilitas Sindikasi dari Bank DKI dengan plafon
sebesar Rp136.076 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam)
bulan dan akan jatuh tempo pada tanggal 24 Juni 2025.
Pada tanggal 2 Desember 2021, PNM telah mendapatkan fasilitas Sindikasi dari Bank DKI dengan plafon
sebesar Rp136.076 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam)
bulan dan akan jatuh tempo pada tanggal 3 Juli 2025.
222
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
PT Bank DKI (lanjutan)
Pada tanggal 12 Juni 2023, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank DKI dengan
plafon sebesar Rp100.000 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas)
bulan dan akan jatuh tempo pada tanggal 14 Juni 2024.
Pada tanggal 12 Juni 2023, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank DKI dengan
plafon sebesar Rp100.000 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas)
bulan dan akan jatuh tempo pada tanggal 16 Juli 2024.
Pada tanggal 12 Juni 2023, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank DKI dengan
plafon sebesar Rp100.000 dengan suku bunga 6,15%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas)
bulan dan akan jatuh tempo pada tanggal 9 Februari 2024.
Pada tanggal 19 November 2020, PNM telah mendapatkan fasilitas Mudharabah dari Bank DKI dengan
plafon sebesar Rp200.000 dengan suku bunga 7,00%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh
enam) bulan dan jatuh tempo pada tanggal 20 November 2023. Telah dilunasi sesuai dengan jatuh
temponya.
Pada tanggal 19 November 2020, PNM telah mendapatkan fasilitas Mudharabah dari Bank DKI dengan
plafon sebesar Rp100.000 dengan suku bunga 7,00%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh
enam) bulan dan jatuh tempo pada tanggal 25 November 2023. Telah dilunasi sesuai dengan jatuh
temponya.
Pada tanggal 10 Mei 2021, PNM telah mendapatkan fasilitas Mudharabah dari Bank DKI dengan plafon
sebesar Rp500.000 dengan suku bunga 7,00%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam)
bulan dan akan jatuh tempo pada tanggal 21 Mei 2024.
Pada tanggal 2 Desember 2021, PNM telah mendapatkan fasilitas Sindikasi Mudharabah dari Bank DKI
dengan plafon sebesar Rp546.835 dengan suku bunga 7,75%. Fasilitas pinjaman ini memiliki tenor
36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 29 Desember 2024.
Pada tanggal 2 Desember 2021, PNM telah mendapatkan fasilitas Sindikasi Mudharabah dari Bank DKI
dengan plafon sebesar Rp113.924 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki tenor 36
(tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 24 Juni 2025.
Pada tanggal 2 Desember 2021, PNM telah mendapatkan fasilitas Sindikasi Mudharabah dari Bank DKI
dengan plafon sebesar Rp113.924 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki tenor 36
(tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 13 Juli 2025.
Pada tanggal 12 Juni 2023, PNM telah mendapatkan fasilitas Mudharabah dari Bank DKI dengan plafon
sebesar Rp100.000 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas) bulan
dan akan jatuh tempo pada tanggal 12 Juni 2024.
Pada tanggal 12 Juni 2023, PNM telah mendapatkan fasilitas Mudharabah dari Bank DKI dengan plafon
sebesar Rp100.000 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas) bulan
dan akan jatuh tempo pada tanggal 11 Juli 2024.
223
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
PT Bank DKI (lanjutan)
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Entitas anak wajib menjaga Gearing Ratio maksimal 10 (sepuluh) kali.
Entitas anak wajib menjaga Non-Perfoming Loan gross maksimal 5%.
PT Bank HSBC Indonesia
Pada tanggal 6 April 2023, PNM telah mendapatkan fasilitas Term Loan dari PT Bank HSBC Indonesia
dengan plafon sebesar Rp1.000.000 dengan suku bunga 6,75%. Fasilitas pinjaman ini memiliki tenor
12 (dua belas) bulan dan akan jatuh tempo pada tanggal 9 April 2024.
Persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM yaitu entitas anak
diwajibkan untuk menjaga rasio pinjaman terhadap modal maksimum 10 (sepuluh) kali.
PT Bank JTrust Indonesia Tbk
Pada Tanggal 10 Maret 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari
PT Bank JTrust Indonesia Tbk (selanjutnya disebut “Bank JTrust”) dengan plafon sebesar Rp200.000
dengan suku bunga 6,00%. Fasilitas pinjaman ini jatuh tempo pada tanggal 10 Maret 2023.
Pada tanggal 27 Januari 2023, PNM telah mendapatkan fasilitas Money Market Line dari
Bank JTrust dengan plafon sebesar Rp100.000 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki
tenor 12 (dua belas) bulan dan akan jatuh tempo pada tanggal 30 Januari 2024.
Pada tanggal 10 April 2023, PNM telah mendapatkan fasilitas Money Market Line dari
Bank JTrust dengan plafon sebesar Rp300.000 dengan suku bunga 6,25%. Fasilitas pinjaman ini memiliki
tenor 12 (dua belas) bulan dan akan jatuh tempo pada tanggal 11 April 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Entitas anak wajib menjaga Gearing Ratio maksimal 10 (sepuluh) kali.
Entitas anak wajib menjaga Current Ratio minimal 1,2 (satu koma dua) kali.
Entitas anak wajib menjaga Non-Performing Loan maksimal 5%.
Entitas anak wajib menjaga Financing to Asset Ratio minimal 65%.
Entitas anak wajib menjaga Micro Financing Ratio minimal 50%.
PT Bank Pembangunan Daerah Kalimantan Tengah
Pada tanggal 19 Desember 2023, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari
PT Bank Pembangunan Daerah Kalimantan Tengah dengan plafon sebesar Rp250.000 dengan suku
bunga 6,00%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas) bulan dan jatuh tempo pada tanggal
19 Desember 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Entitas anak wajib menjaga kualitas Non-Performing Loan keseluruhan produk tidak lebih
dari 3%.
Entitas anak wajib menjaga kualitas Gearing Ratio maksimal 10 (sepuluh) kali.
224
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
PT Bank Maybank Indonesia Tbk
Pada tanggal 30 November 2021, PNM telah mendapatkan fasilitas Mudharabah line dari PT Bank
Maybank Indonesia Tbk (selanjutnya disebut “Maybank”) dengan plafon sebesar Rp390.000 dengan suku
bunga 7,00%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada
tanggal 1 Desember 2024.
Pada tanggal 29 Juni 2022, PNM telah mendapatkan fasilitas Mudharabah line dari Maybank dengan
plafon sebesar Rp50.000 dengan suku bunga 7,00%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas)
bulan dan jatuh tempo pada tanggal 1 Juli 2023. Telah dilunasi sesuai dengan jatuh temponya.
Pada tanggal 29 Juni 2022, PNM telah mendapatkan fasilitas Mudharabah line dari Maybank dengan
plafon sebesar Rp150.000 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas)
bulan dan jatuh tempo pada tanggal 8 Juli 2023. Telah dilunasi sesuai dengan jatuh temponya.
Pada tanggal 29 Juni 2022, PNM telah mendapatkan fasilitas Mudharabah line dari Maybank dengan
plafon sebesar Rp110.000 dengan suku bunga 6,75%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas)
bulan dan akan jatuh tempo pada tanggal 3 Maret 2024.
Pada tanggal 1 Agustus 2023, PNM telah mendapatkan fasilitas Mudharabah line dari Maybank dengan
plafon sebesar Rp500.000 dengan suku bunga 6,10%. Fasilitas pinjaman ini memiliki tenor 5 (lima) bulan
dan akan jatuh tempo pada tanggal 16 Januari 2024.
Pada tanggal 1 Agustus 2023, PNM telah mendapatkan fasilitas Mudharabah line dari Maybank dengan
plafon sebesar Rp500.000 dengan suku bunga 6,10%. Fasilitas pinjaman ini memiliki tenor 4 (empat)
bulan dan akan jatuh tempo pada tanggal 20 Januari 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Entitas anak wajib menjaga kualitas Current Ratio minimum 1,2 (satu koma dua) kali.
Entitas anak wajib menjaga Debt to Equity Ratio maksimal 10 (sepuluh) kali.
Entitas anak wajib menjaga Non-Performing Loan Gross keseluruhan maksimal 5%.
Entitas anak wajib menjaga Non-Performing Loan Mekaar maksimal 3%.
PT Bank Muamalat Indonesia Tbk
Pada tanggal 8 November 2022, PNM telah mendapatkan fasilitas Musyarakah dari PT Bank Muamalat
Indonesia Tbk (selanjutnya disebut “Bank Muamalat”) dengan plafon sebesar Rp500.000 dengan suku
bunga 6,00%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas) bulan dan jatuh tempo pada tanggal
3 November 2023.
Pada tanggal 8 November 2022, PNM telah mendapatkan fasilitas Musyarakah dari Bank Muamalat
dengan plafon sebesar Rp350.000 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki tenor
12 (dua belas) bulan dan akan jatuh tempo pada tanggal 20 Maret 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Entitas anak wajib menjaga Gearing Ratio maksimal 9 (sembilan) kali.
Entitas anak wajib menjaga kualitas Non-Performance Financing untuk produk Mekaar tidak lebih
dari 2%.
Entitas anak wajib menjaga Current Ratio minimal 1,2 (satu koma dua) kali.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
PT Bank National Nobu Tbk
Pada tanggal 1 Desember 2022, PNM telah mendapatkan fasilitas Money Market Line dari
PT Bank NationalNobu Tbk dengan plafon sebesar Rp150.000 dengan suku bunga 6,10%. Fasilitas
pinjaman ini memiliki tenor 6 (enam) bulan dan jatuh tempo pada tanggal 17 Januari 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Entitas anak wajib menjaga kualitas Non-Performing Loan keseluruhan produk tidak lebih dari
5%.
Entitas anak wajib menjaga Gearing Ratio maksimal 10%.
Entitas anak wajib menjaga Current Ratio minimal 1,2 (satu koma dua) kali.
PT Bank Pan Indonesia Tbk
Pada tanggal 1 April 2022, PNM telah mendapatkan fasilitas Term Loan dari PT Bank Pan Indonesia Tbk
(selanjutnya disebut “Bank Panin”) dengan plafon sebesar Rp150.000 dengan suku bunga 6,50%.
Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal
21 Juli 2025.
Pada tanggal 1 April 2022, PNM telah mendapatkan fasilitas Term Loan dari Bank Panin dengan plafon
sebesar Rp300.000 dengan suku bunga 6,75%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas) bulan
dan akan jatuh tempo pada tanggal 22 Februari 2024.
Pada tanggal 1 April 2022, PNM telah mendapatkan fasilitas Term Loan dari Bank Panin dengan plafon
sebesar Rp300.000 dengan suku bunga 6,75%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas) bulan
dan akan jatuh tempo pada tanggal 8 Maret 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Entitas anak wajib menjaga kualitas Debt to Equity Ratio maksimal 10 (sepuluh) kali.
Entitas anak wajib menjaga rasio pembiayaan bermasalah maksimal 5%.
PT Bank Panin Dubai Syariah Tbk
Pada tanggal 1 April 2022, PNM telah mendapatkan fasilitas Mudharabah dari PT Bank Panin Dubai
Syariah Tbk dengan plafon sebesar Rp291.000 dengan suku bunga 6,75%. Fasilitas pinjaman ini memiliki
tenor 12 bulan dan akan jatuh tempo pada tanggal 24 Maret 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Entitas anak wajib menjaga kualitas Debt to Equity Ratio maksimal 10 (sepuluh) kali.
Entitas anak wajib menjaga rasio pembiayaan bermasalah maksimal 5%.
226
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
PT Bank Permata Tbk
Pada tanggal 17 Februari 2023, PNM telah mendapatkan fasilitas Money Market Line dari
PT Bank Permata Tbk (selanjutnya disebut ”Bank Permata”) dengan plafon sebesar Rp200.000 dengan
suku bunga 6,40%. Fasilitas pinjaman ini memiliki tenor 3 (tiga) bulan dan jatuh tempo pada tanggal
8 September 2023.
Pada tanggal 21 Maret 2022, PNM telah mendapatkan fasilitas Musyarakah Mutanaqisah dari Bank
Permata dengan plafon sebesar Rp250.000 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki
tenor 12 (dua belas) bulan dan jatuh tempo pada tanggal 7 Juli 2023.
Pada tanggal 21 Maret 2022, PNM telah mendapatkan fasilitas Musyarakah Mutanaqisah dari Bank
Permata dengan plafon sebesar Rp250.000 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki
tenor 12 (dua belas) bulan dan jatuh tempo pada tanggal 12 Juli 2023.
Pada tanggal 17 Februari 2023, PNM telah mendapatkan fasilitas Musyarakah Mutanaqisah dari Bank
Permata dengan plafon sebesar Rp800.000 dengan suku bunga 6,75%. Fasilitas pinjaman ini memiliki
tenor 12 (dua belas) bulan dan akan jatuh tempo pada tanggal 20 Maret 2024.
Pada tanggal 17 Februari 2023, PNM telah mendapatkan fasilitas Musyarakah Mutanaqisah dari Bank
Permata dengan plafon sebesar Rp512.000 dengan suku bunga 6,75%. Fasilitas pinjaman ini memiliki
tenor 12 (dua belas) bulan dan akan jatuh tempo pada tanggal 14 April 2024.
Pada tanggal 17 Februari 2023, PNM telah mendapatkan fasilitas Musyarakah Mutanaqisah dari Bank
Permata dengan plafon sebesar Rp200.000 dengan suku bunga 6,20%. Fasilitas pinjaman ini memiliki
tenor 3 (tiga) bulan dan akan jatuh tempo pada tanggal 16 Januari 2024.
Pada tanggal 17 Februari 2023, PNM telah mendapatkan fasilitas Musyarakah Mutanaqisah dari Bank
Permata dengan plafon sebesar Rp300.000 dengan suku bunga 6,2%. Fasilitas pinjaman ini memiliki
tenor 3 (tiga) bulan dan akan jatuh tempo pada tanggal 3 Januari 2024.
Pada tanggal 17 Februari 2023, PNM telah mendapatkan fasilitas Musyarakah Mutanaqisah dari Bank
Permata dengan plafon sebesar Rp100.000 dengan suku bunga 6,4%. Fasilitas pinjaman ini memiliki
tenor 12 (dua belas) bulan dan akan jatuh tempo pada tanggal 28 Juli 2024.
Pada tanggal 17 Februari 2023, PNM telah mendapatkan fasilitas Musyarakah Mutanaqisah dari Bank
Permata dengan plafon sebesar Rp300.000 dengan suku bunga 6,4%. Fasilitas pinjaman ini memiliki
tenor 12 (dua belas) bulan dan akan jatuh tempo pada tanggal 21 Juli 2024.
Pada tanggal 17 Februari 2023, PNM telah mendapatkan fasilitas Musyarakah Mutanaqisah dari Bank
Permata dengan plafon sebesar Rp100.000 dengan suku bunga 6,1%. Fasilitas pinjaman ini memiliki
tenor 12 (dua belas) bulan dan akan jatuh tempo pada tanggal 19 Januari 2024.
Pada tanggal 17 Februari 2023, PNM telah mendapatkan fasilitas Musyarakah Mutanaqisah dari Bank
Permata dengan plafon sebesar Rp300.000 dengan suku bunga 6,1%. Fasilitas pinjaman ini memiliki
tenor 12 (dua belas) bulan dan akan jatuh tempo pada tanggal 22 Januari 2024.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
PT Bank Permata Tbk (lanjutan)
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
• Entitas anak wajib menjaga Current Ratio minimal 1,2 (satu koma dua) kali.
• Entitas anak wajib menjaga Gearing Ratio maksimal 10 (sepuluh) kali.
• Entitas anak wajib menjaga Non-Performing Loan neto maksimal 5%.
PT Bank Resona Perdania
Pada tanggal 9 Maret 2023, PNM telah mendapatkan fasilitas Term Loan dari PT Bank Resona Perdania
dengan plafon sebesar Rp100.000 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki tenor
12 (dua belas) bulan dan akan jatuh tempo pada tanggal 10 Maret 2024.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh PNM
antara lain adalah sebagai berikut:
Entitas anak wajib menjaga Non-Performing Loan neto maksimal 5%.
Entitas anak wajib menjaga Rasio lancar minimal 100%.
Entitas anak wajib menjaga Debt to Equity Ratio (DER) maksimal 10%.
Entitas anak wajib menjaga Debt-Service Coverage Ratio (DSCR) maksimal 100%.
PT Bank SBI Indonesia
Pada tanggal 16 Desember 2021, PNM telah mendapatkan fasilitas PRK on demand dari PT Bank SBI
Indonesia (selanjutnya disebut “Bank SBI”) dengan plafon sebesar Rp100.000 dengan suku bunga
6,00%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada
tanggal 28 Desember 2024.
Pada tanggal 16 Desember 2021, PNM telah mendapatkan fasilitas PRK on demand dari Bank SBI
dengan plafon sebesar Rp50.000 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki tenor
36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 28 Maret 2025.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
• Entitas anak wajib menjaga Current Ratio minimal 1,2 (satu koma dua) kali.
• Entitas anak wajib menjaga Gearing Ratio maksimal 10 (sepuluh) kali.
• Entitas anak wajib menjaga Non-Performing Loan neto maksimal 5%.
• Entitas anak wajib menjaga Financing to Asset Ratio minimal 65%.
• Entitas anak wajib menjaga Micro Financing Asset minimal 50%.
• Entitas anak wajib menjaga Interest Coverage Ratio minimal 1,1 (satu koma satu) kali.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
PT Bank Shinhan Indonesia
Pada tanggal 21 Desember 2022, PNM telah mendapatkan fasilitas Demand Loan dari PT Bank Shinhan
Indonesia dengan plafon sebesar Rp100.000 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki
tenor 6 (enam) bulan dan jatuh tempo pada tanggal 18 Juli 2023.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Entitas anak wajib menjaga gearing ratio maksimal 10 (sepuluh) kali.
Entitas anak wajib menjaga Non-Performing Loan net maksimal 5%.
Entitas anak wajib menjaga rasio cakupan bunga 1,00.
PT Bank Pembangunan Daerah Sulawesi Selatan dan Sulawesi Barat
Pada tanggal 28 September 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari PT Bank
Pembangunan Daerah Sulawesi Selatan dan Sulawesi Barat (selanjutnya disebut “Bank Sulselbar”)
dengan plafon sebesar Rp50.000 dengan suku bunga 7,00%. Fasilitas pinjaman ini memiliki tenor 36
(tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 25 Maret 2025.
Pada tanggal 28 September 2021, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank
Sulselbar dengan plafon sebesar Rp50.000 dengan suku bunga 7,00%. Fasilitas pinjaman ini memiliki
tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 21 Maret 2025.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Entitas anak wajib menjaga current ratio maksimal 100%.
Entitas anak wajib menjaga gearing ratio maksimal 10 (sepuluh) kali.
Entitas anak wajib menjaga/memaksimalkan Return on Assets (ROA).
Entitas anak wajib menjaga/memaksimalkan Return on Equity (ROE).
PT Bank Victoria International Tbk
Pada tanggal 20 Juni 2023, PNM telah mendapatkan fasilitas Money Market Line dari PT Bank Victoria
International Tbk (selanjutnya disebut “Bank Victoria”) dengan plafon sebesar Rp50.000 dengan suku
bunga 6,30%. Fasilitas pinjaman ini memiliki tenor 6 (enam) bulan dan jatuh tempo pada tanggal 16
September 2023.
Pada tanggal 20 Juni 2023, PNM telah mendapatkan fasilitas Money Market Line dari Bank Victoria
dengan plafon sebesar Rp100.000 dengan suku bunga 6,30%. Fasilitas pinjaman ini memiliki tenor
3 (tiga) bulan dan jatuh tempo pada tanggal 21 September 2023.
Pada tanggal 23 Agustus 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank Victoria
dengan plafon sebesar Rp10.000 dengan suku bunga 10,50%. Fasilitas pinjaman ini memiliki tenor 36
(tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 23 Agustus 2025.
Pada tanggal 23 Agustus 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank Victoria
dengan plafon sebesar Rp10.000 dengan suku bunga 10,50%. Fasilitas pinjaman ini memiliki tenor 36
(tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 27 Oktober 2025.
Persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM adalah entitas anak
wajib menjaga kualitas Non-Performing Loan maksimal tidak lebih dari 5%.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
PT Bank China Construction Bank Indonesia Tbk
Pada tanggal 30 Juni 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari PT Bank China
Construction Bank Indonesia Tbk (selanjutnya disebut “Bank CCB Indonesia”) dengan plafon sebesar
Rp270.000. Fasilitas pinjaman ini jatuh tempo pada tanggal 30 Juni 2023.
Pada tanggal 30 Mei 2023, PNM telah mendapatkan fasilitas Installment Loan dari Bank CCB Indonesia
dengan plafon sebesar Rp315.000 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki tenor 12
(dua belas) bulan dan akan jatuh tempo pada tanggal 4 Januari 2024.
Pada tanggal 4 Januari 2023, PNM telah mendapatkan fasilitas Installment Loan dari Bank CCB
Indonesia dengan plafon sebesar Rp215.000 dengan suku bunga 6,25%. Fasilitas pinjaman ini memiliki
tenor 12 (dua belas) bulan dan akan jatuh tempo pada tanggal 20 Juli 2024.
Pada tanggal 23 November 2023, PNM telah mendapatkan fasilitas Installment Loan dari Bank CCB
Indonesia dengan plafon sebesar Rp195.000 dengan suku bunga 6,15%. Fasilitas pinjaman ini memiliki
tenor 12 (dua belas) bulan dan akan jatuh tempo pada tanggal 23 November 2024.
Pada tanggal 23 November 2023, PNM telah mendapatkan fasilitas Installment Loan dari Bank CCB
Indonesia dengan plafon sebesar Rp45.000 dengan suku bunga 6,15%. Fasilitas pinjaman ini memiliki
tenor 12 (dua belas) bulan dan akan jatuh tempo pada tanggal 23 November 2024.
Pada tanggal 4 Januari 2023, PNM telah mendapatkan fasilitas Installment Loan dari Bank CCB
Indonesia dengan plafon sebesar Rp315.000 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki
tenor 12 (dua belas) bulan dan akan jatuh tempo pada tanggal 4 Januari 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Entitas anak wajib menjaga kualitas Collateral Coverage Ratio minimal 100%.
Entitas anak wajib menjaga Gearing Ratio maksimal 8 (delapan) kali.
Entitas anak wajib menjaga Non-Performing Loan Mekaar maksimal 3%.
PT Bank of India Indonesia Tbk
Pada tanggal 22 Desember 2022, PNM telah mendapatkan fasilitas Demand Loan dari PT Bank of India
Indonesia Tbk (selanjutnya disebut “Bank of India”) dengan plafon sebesar Rp150.000 dengan suku
bunga 6,00%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas) bulan dan jatuh tempo pada tanggal 22
Desember 2023.
Pada tanggal 26 Juni 2023, PNM telah mendapatkan fasilitas Demand Loan dari Bank of India dengan
plafon sebesar Rp150.000 dengan suku bunga 6,05%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas)
bulan dan akan jatuh tempo pada tanggal 22 Juni 2024.
Pada tanggal 26 Juni 2023, PNM telah mendapatkan fasilitas Demand Loan dari Bank of India dengan
plafon sebesar Rp50.000 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki tenor 6 (enam) bulan
dan akan jatuh tempo pada tanggal 22 Juni 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh PNM antara
lain adalah sebagai berikut:
Entitas anak wajib menjaga Gearing Ratio maksimal 10 (sepuluh) kali.
Entitas anak wajib menjaga kualitas Non-Performance Financing untuk produk Mekaar tidak lebih
dari 2%.
Entitas anak wajib menjaga Current Ratio minimal 1,2 (satu koma dua) kali.
230
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
PT Bank IBK Indonesia Tbk
Pada tanggal 30 Mei 2022, PNM telah mendapatkan fasilitas Working Capital Executing dari
PT Bank IBK Indonesia Tbk (selanjutnya disebut “Bank IBK”) dengan plafon sebesar Rp100.000 dengan
suku bunga 6,00%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo
pada tanggal 20 Juni 2025.
Pada tanggal 30 Mei 2022, PNM telah mendapatkan fasilitas Working Capital Executing dari Bank IBK
dengan plafon sebesar Rp100.000 dengan suku bunga 6,00%. Fasilitas pinjaman ini memiliki tenor
36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 13 Juli 2025.
Persyaratan-persyaratan penting (covenants) dalam perjanjian kredit yang diperoleh PNM antara lain
adalah sebagai berikut:
• Entitas anak wajib menjaga kualitas nilai Asset Ratio minimum 65%.
• Entitas anak wajib menjaga kualitas nilai Micro Financing Ratio 50%.
• Entitas anak wajib menjaga kualitas nilai Current Ratio minimum 120%.
• Entitas anak wajib menjaga kualitas nilai Gearing Ratio maksimal 10 (sepuluh) kali.
• Entitas anak wajib menjaga kualitas nilai Non-Performing Loan Ratio maksimal 5%.
PT Bank Oke Indonesia Tbk
Pada tanggal 1 April 2022, PNM telah mendapatkan fasilitas Pinjaman Modal Kerja dari PT Bank Oke
Indonesia Tbk (selanjutnya disebut “Bank Oke”) dengan plafon sebesar Rp100.000 dengan suku bunga
6,50%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada
tanggal 18 April 2025.
Pada tanggal 1 April 2022, PNM telah mendapatkan fasilitas Pinjaman Modal Kerja dari Bank Oke dengan
plafon sebesar Rp150.000 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki tenor
36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 18 Mei 2025.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh PNM
antara lain adalah sebagai berikut:
Entitas anak wajib menjaga kualitas rasio keuangan Capital Adequacy Ratio (CAR) minimal 10%.
Entitas anak wajib menjaga kualitas rasio keuangan Gearing Ratio maksimal 10 (sepuluh) kali.
Entitas anak wajib menjaga kualitas rasio piutang lebih dari 90 (sembilan puluh) hari maksimal 5%
terhadap gross piutang.
PT Bank QNB Indonesia Tbk
Pada tanggal 19 Desember 2022, PNM telah mendapatkan fasilitas Term Loan dari PT Bank QNB
Indonesia Tbk (selanjutnya disebut “Bank QNB”) dengan plafon sebesar Rp250.000 dengan suku bunga
6,00%. Fasilitas pinjaman ini memiliki tenor 12 (dua belas) bulan dan jatuh tempo pada tanggal
20 Desember 2023. Telah dilunasi sesuai dengan jatuh temponya.
Pada tanggal 7 November 2023, PNM telah mendapatkan fasilitas Revolving Credit Facility dari Bank
QNB dengan plafon sebesar Rp100.000 dengan suku bunga 6,15%. Fasilitas pinjaman ini memiliki tenor
2 (dua) bulan dan jatuh tempo pada tanggal 7 Januari 2024.
231
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
PT Bank Pembangunan Daerah Kalimantan Selatan
Pada tanggal 3 Juni 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari
PT Bank Pembangunan Daerah Kalimantan Selatan (selanjutnya disebut “Bank Kalsel”) dengan plafon
sebesar Rp50.000 dengan suku bunga 11,00%. Fasilitas pinjaman ini memiliki tenor 60 (enam puluh)
bulan dan akan jatuh tempo pada tanggal 16 Desember 2025.
Pada tanggal 3 Juni 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank Kalsel dengan
plafon sebesar Rp10.000 dengan suku bunga 10,00%. Fasilitas pinjaman ini memiliki tenor 59 (lima puluh
sembilan) bulan dan akan jatuh tempo pada tanggal 5 Juni 2027.
Pada tanggal 3 Juni 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank Kalsel dengan
plafon sebesar Rp40.000 dengan suku bunga 10,00%. Fasilitas pinjaman ini memiliki tenor 59 (lima puluh
sembilan) bulan dan akan jatuh tempo pada tanggal 19 Juli 2027.
Pada tanggal 3 Juni 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank Kalsel dengan
plafon sebesar Rp14.000 dengan suku bunga 10,00%. Fasilitas pinjaman ini memiliki tenor 59 (lima puluh
sembilan) bulan dan akan jatuh tempo pada tanggal 9 Oktober 2027.
Pada tanggal 3 Juni 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari Bank Kalsel dengan
plafon sebesar Rp10.770 dengan suku bunga 10,00%. Fasilitas pinjaman ini memiliki tenor 31 (tiga puluh
satu) bulan dan akan jatuh tempo pada tanggal 27 September 2025.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh PNM
antara lain adalah sebagai berikut:
Entitas anak wajib menjaga Gearing Ratio maksimal 10 (sepuluh) kali.
Entitas anak wajib menjaga Non-Performing Loan Ratio (NPL) di atas 90 (sembilan puluh) hari
maksimal 5%.
Entitas anak wajib menjaga Current Ratio minimal 150%.
Entitas anak wajib menjaga Solvabilitas minimal 200%.
Entitas anak wajib menjaga Profit Margin lebih besar dari suku bunga kredit.
PT Bank Aladin Syariah Tbk
Pada tanggal 13 December 2023, PNM telah mendapatkan fasilitas Al Musyarakah dari PT Bank Aladin
Syariah Indonesia dengan plafon sebesar Rp100.000 dengan suku bunga 6,25%. Fasilitas pinjaman ini
memiliki tenor 12 (dua belas) bulan dan akan jatuh tempo pada tanggal 14 Oktober 2024.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh PNM
antara lain adalah sebagai berikut:
Entitas anak wajib menjaga kualitas rasio keuangan Current Ratio minimal 120%.
Entitas anak wajib menjaga kualitas rasio keuangan Debt to equity ratio maksimal 10X
Entitas anak wajib menjaga kualitas rasio Non Performing Loan Ratio Maksimal 5%.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
PT Bank ICBC Indonesia Tbk
Pada tanggal 24 Oktober 2023, PNM telah mendapatkan fasilitas Pinjaman Modal Kerja dari PT Bank
ICBC Indonesia dengan plafon sebesar Rp200.000 dengan suku bunga 6,25%. Fasilitas pinjaman ini
memiliki tenor 12 (dua belas) bulan dan akan jatuh tempo pada tanggal 24 Oktober 2024.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh PNM
antara lain adalah sebagai berikut:
Entitas anak wajib menjaga kualitas rasio keuangan Financing to Total Asset minimal 40%.
Entitas anak wajib menjaga kualitas rasio keuangan Micro Financing Ratio 50%.
Entitas anak wajib menjaga kualitas rasio keuangan Capital minimal 10%.
Entitas anak wajib menjaga kualitas rasio Non Performing Loan Ratio maksimal 5%.
PT Bank Mizuho Indonesia
Pada tanggal 20 Maret 2023, PNM telah mendapatkan fasilitas Pinjaman Modal Kerja dari Bank Mizuho
Indonesia dengan plafon sebesar Rp200.000 dengan suku bunga 6,15%. Fasilitas pinjaman ini memiliki
tenor 12 (dua belas) bulan dan akan jatuh tempo pada tanggal 20 Maret 2024.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh PNM
antara lain adalah sebagai berikut:
Entitas anak wajib menjaga kualitas rasio keuangan Current Ratio minimal 1.2x
Entitas anak wajib menjaga kualitas rasio keuangan DER maksimal 10x.
PT Bank Hibank Indonesia (sebelumnya PT Bank Mayora) (Pihak Berelasi)
Pada tanggal 11 Desember 2015, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari
PT Bank Mayora dengan plafon sebesar Rp3.000 dengan suku bunga 13,00%. Fasilitas pinjaman ini
memiliki tenor 120 (seratus dua puluh) bulan dan akan jatuh tempo pada tanggal 11 Desember 2025.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh PNM
antara lain adalah sebagai berikut:
Entitas anak wajib menjaga Non-Performing Loan Ratio (NPL) neto maksimal 8%.
Entitas anak wajib menyampaikan laporan keuangan tiap akhir tahun.
Entitas anak wajib membuka rekening pada bank.
Entitas anak wajib memelihara pembukuan dan catatan mengenai usaha bank.
Entitas anak wajib mengizinkan pekerja atau wakil bank sewaktu-waktu untuk memeriksa usaha
bank.
Entitas anak wajib mengasuransikan barang yang dijaminkan oleh bank.
PT Bank CIMB Niaga - Unit Usaha Syariah
Pada tanggal 25 Maret 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari PT Bank CIMB
Niaga - Unit Usaha Syariah dengan plafon sebesar Rp6.000 dengan suku bunga 3,40%. Fasilitas
pinjaman ini memiliki tenor 23 (dua puluh tiga) bulan dan akan jatuh tempo pada tanggal 31 Maret 2024.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh PNM
antara lain adalah sebagai berikut:
Entitas anak wajib menjaga Non-Performing Financing Ratio (NPF) maksimal 5%.
Entitas anak wajib menjaga tingkat kesehatan perseroan minimal kriteria sehat.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima Permodalan Nasional Madani (PNM) (lanjutan)
PT Danareksa Finance (Pihak Berelasi)
Pada tanggal 3 Januari 2023, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari PT Danareksa
Finance (selanjutnya disebut “Danareksa Finance”) dengan plafon sebesar Rp25.000 dengan suku
bunga 9,00%. Fasilitas pinjaman ini memiliki tenor 11 (sebelas) bulan dan akan jatuh tempo pada tanggal
12 Januari 2024.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh PNM
antara lain adalah sebagai berikut:
Entitas anak wajib menjaga total debt atau equity ratio di bawah 3,5 (tiga koma lima) kali.
Entitas anak wajib menjaga EBITDA atau Interest Expense Ratio di atas 2 (dua) kali.
Entitas anak wajib menjaga Non-Performing Financing Ratio (NPF) maksimal 5%.
Entitas anak wajib menjaga Gearing Ratio maksimal 10 (sepuluh) kali.
PT Bank Ina Perdana Tbk
Pada tanggal 28 Februari 2022, PNM telah mendapatkan fasilitas Kredit Modal Kerja dari PT Bank Ina
Perdana Tbk dengan plafon sebesar Rp30.000 dengan suku bunga 10,50%. Fasilitas pinjaman ini
memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 25 Februari 2025.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh PNM
antara lain adalah sebagai berikut:
Entitas anak wajib menyerahkan laporan keuangan Audited setiap tahun, paling lambat 6 (enam)
bulan setelah periode laporan berakhir.
Entitas anak wajib menyerahkan laporan keuangan internal per 3 (tiga) bulan, paling lambat
30 (tiga puluh) hari setelah akhir periode.
Entitas anak wajib menjaga sinking fund 2 (dua) kali angsuran.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, Permodalan Nasional Madani (PNM) telah
memenuhi persyaratan penting yang dipersyaratkan dalam perjanjian yang diterima.
Pinjaman Diterima Bank Raya
PT Sarana Multigriya Finansial (Persero) (Pihak Berelasi)
Pada tanggal 14 Desember 2020, Bank Raya telah mendapatkan fasilitas pinjaman dari
PT Sarana Multigriya Finansial (Persero) untuk penyaluran KPR Sejahtera bagi masyarakat dengan
berpenghasilan rendah dengan plafon sebesar Rp17.319 dengan suku bunga 4,45%. Fasilitas pinjaman
ini memiliki tenor 184 (seratus delapan puluh empat) bulan dan akan jatuh tempo pada tanggal 10 Januari
2036.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh PNM
antara lain adalah sebagai berikut:
Mengajukan permohonan pailit.
Mengalihkan dan/atau menyerahkan kepada pihak lain, hak dan kewajiban yang timbul akibat
perjanjian ini.
Mengikatkan diri sebagai penanggung atau penjamin utang dan menjaminkan harta kekayaan Bank.
Menggunakan fasilitas pinjaman tidak sesuai dengan tujuannya.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima BRI Multifinance
PT Bank BTPN Tbk
Pada tanggal 30 Desember 2023, BRI Multifinance telah mendapatkan fasilitas Loan On Note dari PT
Bank BTPN Tbk (selanjutnya disebut sebagai “Bank BTPN”) dengan plafon sebesar Rp100.000.000.000
(nilai penuh). Fasilitas pinjaman ini jatuh tempo pada tanggal 3 Januari 2024.
Pada tanggal 30 Desember 2023, BRI Multifinance telah mendapatkan fasilitas Loan On Note dari Bank
BTPN dengan plafon sebesar Rp100.000.000.000 (nilai penuh). Fasilitas pinjaman ini jatuh tempo pada
tanggal 5 Januari 2024.
Pada tanggal 30 Desember 2023, BRI Multifinance telah mendapatkan fasilitas Loan On Note dari Bank
BTPN dengan plafon sebesar Rp134.000.000.000 (nilai penuh). Fasilitas pinjaman ini jatuh tempo pada
tanggal 9 Januari 2024.
Pada tanggal 30 Desember 2023, BRI Multifinance telah mendapatkan fasilitas Loan On Note dari Bank
BTPN dengan plafon sebesar Rp70.000.000.000 (nilai penuh). Fasilitas pinjaman ini jatuh tempo pada
tanggal 9 Januari 2024.
Pada tanggal 30 Desember 2023, BRI Multifinance telah mendapatkan fasilitas Loan On Note dari Bank
BTPN dengan plafon sebesar Rp96.000.000.000 (nilai penuh). Fasilitas pinjaman ini jatuh tempo pada
tanggal 12 Januari 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh BRI
Multifinance antara lain adalah sebagai berikut:
Entitas anak wajib menjaga Debt to Equity Ratio tidak melebihi rasio 8,5 (delapan koma lima) kali.
Entitas anak wajib menjaga Non-Performing Loan (NPL) Ratio di atas 90 (sembilan puluh) hari
maksimal 5%.
MUFG Bank, Ltd
Pada tanggal 8 Agustus 2022, BRI Multifinance telah mendapatkan fasilitas Pinjaman Jangka Pendek
tanpa komitmen dari MUFG Bank, Ltd dengan plafon sebesar ASD60.000.000 (nilai penuh) dengan suku
bunga 6,14%. Fasilitas pinjaman ini memiliki tenor 9 (sembilan) hari dan jatuh tempo pada tanggal 5 Juli
2023.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh BRI
Multifinance antara lain adalah sebagai berikut:
Entitas anak wajib menjaga Debt to Equity Ratio tidak melebihi rasio 8,5 (delapan koma lima) kali.
Entitas anak wajib menjaga Non-Performing Loan (NPL) Ratio di atas 90 (sembilan puluh) hari
maksimal 5%.
PT Bank Central Asia Tbk
Pada tanggal 11 Oktober 2022, BRI Multifinance telah mendapatkan fasilitas Uncomitted Credit Line dari
PT Bank Central Asia Tbk (selanjutnya disebut “Bank BCA”) dengan plafon sebesar Rp200.000 dengan
suku bunga 6,30%. Fasilitas pinjaman ini memiliki tenor 31 (tiga puluh satu) hari dan jatuh tempo pada
tanggal 10 Juli 2023.
235
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima BRI Multifinance (lanjutan)
PT Bank Central Asia Tbk (lanjutan)
Pada tanggal 12 Agustus 2021, BRI Multifinance telah mendapatkan fasilitas Installment Loan dari Bank
BCA dengan plafon sebesar Rp300.000 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki tenor
36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 25 November 2024.
Pada tanggal 11 Oktober 2022, BRI Multifinance telah mendapatkan fasilitas Installment Loan dari Bank
BCA dengan plafon sebesar Rp250.000 dengan suku bunga 7,00%. Fasilitas pinjaman ini memiliki tenor
24 (dua puluh empat) bulan dan akan jatuh tempo pada tanggal 7 Desember 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh BRI
Multifinance antara lain adalah sebagai berikut:
Entitas anak wajib menjaga Gearing Ratio maksimum sebesar 10 (sepuluh) kali.
Entitas anak wajib menjaga Non-Performing Loan (NPL) Ratio di atas 90 (sembilan puluh) hari
maksimal 5%.
PT Bank Victoria International Tbk
Pada tanggal 6 Agustus 2022, BRI Multifinance telah mendapatkan fasilitas Uncomitted Credit Line dari
PT Bank Victoria International Tbk dengan plafon sebesar Rp500.000 dengan suku bunga 6,00% - 6,45%.
Fasilitas pinjaman ini memiliki tenor 3 (tiga) bulan dan jatuh tempo pada tanggal 22 September 2023.
Pada tanggal 27 Oktober 2023, BRI Multifinance telah mendapatkan fasilitas Demand Loan dari PT Bank
Victoria International Tbk dengan plafon sebesar Rp270.000 dengan suku bunga 6,00%. Fasilitas
pinjaman ini memiliki tenor 3 (tiga) bulan dan jatuh tempo pada tanggal 26 Januari 2024.
Pada tanggal 6 Desember 2023, BRI Multifinance telah mendapatkan fasilitas Demand Loan dari PT
Bank Victoria International Tbk dengan plafon sebesar Rp90.000 dengan suku bunga 6,00%. Fasilitas
pinjaman ini memiliki tenor 3 (tiga) bulan dan jatuh tempo pada tanggal 6 Maret 2024.
Pada tanggal 27 Oktober 2023, BRI Multifinance telah mendapatkan fasilitas Demand Loan dari PT Bank
Victoria International Tbk dengan plafon sebesar Rp90.000 dengan suku bunga 6,00%. Fasilitas
pinjaman ini memiliki tenor 3 (tiga) bulan dan jatuh tempo pada tanggal 7 Maret 2024.
Pada tanggal 27 Oktober 2023, BRI Multifinance telah mendapatkan fasilitas Demand Loan dari PT Bank
Victoria International Tbk dengan plafon sebesar Rp50.000 dengan suku bunga 6,00%. Fasilitas
pinjaman ini memiliki tenor 3 (tiga) bulan dan jatuh tempo pada tanggal 28 Maret 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh BRI
Multifinance antara lain sebagai berikut:
Entitas anak wajib menjaga Gearing Ratio maksimum sebesar 8 (delapan) kali.
Entitas anak wajib menajaga Non-Performing Loan (NPL) Ratio diatas 90 (sembilan puluh) hari
maksimal 5%.
236
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima BRI Multifinance (lanjutan)
PT Bank HSBC Indonesia
Pada tanggal 21 Januari 2022, BRI Multifinance telah mendapatkan fasilitas Committed Kredit Modal
Kerja dari PT Bank HSBC Indonesia (selanjutnya disebut “Bank HSBC”) dengan plafon sebesar
Rp300.000. Fasilitas ini jatuh tempo pada tanggal 12 April 2023.
Pada tanggal 12 April 2023, BRI Multifinance telah mendapatkan fasilitas Corporate Facility Agreement
dari Bank HSBC dengan plafon sebesar Rp300.000 dengan suku bunga 6,50%. Fasilitas pinjaman ini
memiliki tenor 12 (dua belas) bulan dan akan jatuh tempo pada tanggal 16 April 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh BRI
Multifinance antara lain adalah sebagai berikut:
Entitas anak wajib menjaga Gearing Ratio maksimum sebesar 10 (sepuluh) kali.
Entitas anak wajib menajga Non-Performing Loan (NPL) Ratio maksimal 5%.
PT Bank UOB Indonesia
Pada tanggal 26 Desember 2022, BRI Multifinance telah mendapatkan fasilitas Revolving Credit Facility
(RCF) dari PT Bank UOB Indonesia dengan plafon sebesar Rp250.000 dengan suku bunga 6,50%.
Fasilitas pinjaman ini memiliki tenor 6 (enam) bulan dan jatuh tempo pada tanggal 8 September 2023.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh BRI
Multifinance antara lain adalah sebagai berikut:
Entitas anak wajib menjaga Debt to Equity Ratio maksimum sebesar 10 (sepuluh) kali.
Entitas anak wajib menjaga Non-Performing Loan (NPL) Ratio maksimal 5%.
PT Bank CIMB Niaga Tbk
Pada tanggal 27 Januari 2021, BRI Multifinance telah mendapatkan fasilitas Comitted Credit Line dari
PT Bank CIMB Niaga Tbk dengan plafon sebesar Rp250.000 dengan suku bunga 6,50% - 7,00%.
Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal
28 Mei 2024.
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh BRI
Multifinance antara lain adalah sebagai berikut:
Entitas anak diwajibkan untuk menjaga rasio pinjaman terhadap modal maksimum 7 (tujuh) kali.
Entitas anak diwajibkan untuk menjaga rasio Non-Performing Financing (NPF) maksimum 5%.
PT Bank Maybank Indonesia Tbk
Pada tanggal 15 Desember 2021, BRI Multifinance telah mendapatkan fasilitas Uncommitted Credit Line
dari PT Bank Maybank Indonesia Tbk (selanjutnya disebut “Bank Maybank”) dengan plafon sebesar
Rp400.000 dengan suku bunga 6,25%. Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan
dan akan jatuh tempo pada tanggal 31 Januari 2025.
Pada tanggal 1 September 2022, BRI Multifinance telah mendapatkan fasilitas Uncomitted Kredit Modal
Kerja dari Bank Maybank dengan plafon sebesar Rp400.000 dengan suku bunga 7,20%. Fasilitas
pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 10 Februari
2026.
237
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima BRI Multifinance (lanjutan)
PT Bank Maybank Indonesia Tbk (lanjutan)
Persyaratan-persyaratan penting (financial covenant) dalam perjanjian kredit yang diperoleh BRI
Multifinance antara lain adalah sebagai berikut:
Entitas anak diwajibkan untuk menjaga Gearing Ratio maksimum sebesar 10 (sepuluh) kali.
Entitas anak diwajibkan untuk mempertahankan rasio Non-Performing Loan (NPL) di atas 90
(sembilan puluh) hari maksimal 5%.
PT Bank Oke Indonesia Tbk
Pada tanggal 22 Juni 2022, BRI Multifinance telah mendapatkan fasilitas Kredit Modal Kerja dari
PT Bank Oke Indonesia Tbk dengan plafon sebesar Rp250.000 dengan suku bunga 6,25%. Fasilitas
pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 25 Juli 2025.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh BRI
Multifinance antara lain adalah sebagai berikut:
Entitas anak diwajibkan untuk menjaga gearing ratio maksimum sebesar 8 (delapan) kali.
Entitas anak diwajibkan untuk mempertahankan rasio Non-Performing Loan (NPL) di atas 90
(sembilan puluh) hari maksimal 5%.
PT Bank IBK Indonesia Tbk
Pada tanggal 16 November 2022, BRI Multifinance telah mendapatkan fasilitas Working Capital
Executing dari PT Bank IBK Indonesia Tbk dengan plafon sebesar Rp250.000 dengan suku bunga 6,25%.
Fasilitas pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 2
Desember 2025.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh BRI
Multifinance antara lain adalah sebagai berikut:
Entitas anak diwajibkan untuk menjaga gearing ratio maksimum sebesar 10 (sepuluh) kali.
Entitas anak diwajibkan untuk mempertahankan rasio Non-Performing Loan (NPL) maksimal 5%.
PT Bank Danamon Indonesia Tbk
Pada tanggal 21 Desember 2022, BRI Multifinance telah mendapatkan fasilitas Kredit Berjangka dari PT
Bank Danamon Indonesia Tbk (selanjutnya disebut “Bank Danamon”) dengan plafon sebesar Rp100.000
dengan suku bunga 6,10%. Fasilitas pinjaman ini memiliki tenor 30 hari dan jatuh tempo pada tanggal 12
Juli 2023.
Pada tanggal 21 Desember 2022, BRI Multifinance telah mendapatkan fasilitas Kredit Angsuran
Berjangka dari Bank Danamon dengan plafon sebesar Rp900.000 dengan suku bunga 6,65%. Fasilitas
pinjaman ini memiliki tenor 24 (dua puluh empat) bulan dan akan jatuh tempo pada tanggal 20 Juni 2025.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh BRI
Multifinance antara lain adalah sebagai berikut:
Entitas anak diwajibkan untuk menjaga gearing ratio maksimum sebesar 10 (sepuluh) kali.
Entitas anak diwajibkan untuk mempertahankan rasio Non-Performing Loan (NPL) maksimal 7%.
238
Page 622
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima BRI Multifinance (lanjutan)
PT Sarana Multigriya Finansial (Persero) (Pihak Berelasi)
Pada tanggal 24 Mei 2023, BRI Multifinance telah mendapatkan fasilitas Uncomitted Credit Line dari
PT Sarana Multigriya Finansial (Persero) dengan plafon sebesar Rp200.000 dengan suku bunga
6,50%-6,75%. Sampai dengan tanggal 31 Desember 2023, fasilitas pinjaman BRI Multifinance masih
tersedia Rp200.000.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh BRI
Multifinance antara lain adalah sebagai berikut:
Entitas anak diwajibkan untuk menjaga gearing ratio maksimum sebesar 10 (sepuluh) kali.
Entitas anak diwajibkan untuk mempertahankan rasio Non-Performing Loan (NPL) maksimal 5%.
CTBC Bank Co. Ltd.
Pada tanggal 5 Juli 2022, BRI Multifinance telah mendapatkan fasilitas Uncomitted Credit Line dari CTBC
Bank Co. Ltd. dengan plafon sebesar ASD20.000.000 (nilai penuh) dengan suku bunga 7,15%. Fasilitas
pinjaman ini memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal
13 Februari 2026.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh BRI
Multifinance antara lain adalah sebagai berikut:
Entitas anak diwajibkan untuk menjaga gearing ratio maksimum sebesar 8,5 kali.
Entitas anak diwajibkan untuk mempertahankan rasio Non-Performing Loan (NPL) di atas 90
(sembilan puluh) hari maksimal 5%.
PT Bank Mandiri (Persero) (Pihak Berelasi) Tbk
Pada tanggal 10 Juli 2021, BRI Multifinance telah mendapatkan fasilitas Uncomitted Credit Line dari
PT Bank Mandiri (Persero) Tbk (selanjutnya disebut “Bank Mandiri”) dengan plafon sebesar Rp500.000
dengan suku bunga 6,75%. Sampai dengan tanggal 30 Juni 2023, fasilitas pinjaman BRI Multifinance
masih tersedia Rp500.000.
Pada tanggal 23 November 2020, BRI Multifinance telah mendapatkan fasilitas Kredit Modal Kerja dari
Bank Mandiri dengan plafon sebesar Rp250.000 dengan suku bunga 8,00%. Fasilitas pinjaman ini
memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 4 Februari 2024.
Pada tanggal 7 Juli 2021, BRI Multifinance telah mendapatkan fasilitas Kredit Modal Kerja dari Bank
Mandiri dengan plafon sebesar Rp250.000 dengan suku bunga 6,50%. Fasilitas pinjaman ini memiliki
tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 12 November 2024.
Pada tanggal 16 Maret 2022, BRI Multifinance telah mendapatkan fasilitas Kredit Modal Kerja dari Bank
Mandiri dengan plafon sebesar Rp500.000 dengan suku bunga 6,25 - 6,35%. Fasilitas pinjaman ini
memiliki tenor 36 (tiga puluh enam) bulan dan akan jatuh tempo pada tanggal 20 Juni 2025.
Pada tanggal 2 Agustus 2022, BRI Multifinance telah mendapatkan fasilitas Kredit Modal Kerja dari Bank
Mandiri dengan plafon sebesar Rp500.000 dengan suku bunga 6,50 - 6,90%. Fasilitas pinjaman ini
memiliki tenor 24 (dua puluh empat) bulan dan akan jatuh tempo pada tanggal 15 November 2024.
239
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
25. PINJAMAN YANG DITERIMA (lanjutan)
Berikut ini adalah informasi pokok lainnya sehubungan dengan pinjaman yang diterima (lanjutan):
Pinjaman Diterima BRI Multifinance (lanjutan)
PT Bank Mandiri (Persero) Tbk (Pihak Berelasi) (lanjutan)
Pada tanggal 8 Maret 2023, BRI Multifinance telah mendapatkan fasilitas Kredit Modal Kerja dari Bank
Mandiri dengan plafon sebesar Rp500.000 dengan suku bunga 6,95%. Fasilitas pinjaman ini memiliki
tenor 24 (dua puluh empat) bulan dan akan jatuh tempo pada tanggal 21 Juni 2025.
Persyaratan-persyaratan penting (financial covenants) dalam perjanjian kredit yang diperoleh BRI
Multifinance antara lain adalah sebagai berikut:
Entitas anak diwajibkan untuk menjaga gearing ratio maksimum sebesar 10 (sepuluh) kali.
Entitas anak diwajibkan untuk mempertahankan rasio Non-Performing Loan (NPL) di atas 90
(sembilan puluh) hari maksimal 5%.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, BRI Multifinance telah memenuhi persyaratan
penting yang dipersyaratkan dalam perjanjian yang diterima.
26. ESTIMASI KERUGIAN KOMITMEN DAN KONTINJENSI
a) Rincian estimasi kerugian atas transaksi komitmen dan kontinjensi yang mempunyai risiko kredit:
31 Desember 2023 31 Desember 2022
Rupiah
Garansi yang diterbitkan 2.990.195 3.341.794
Fasilitas kredit yang belum ditarik 1.225.100 1.393.074
L/C yang tidak dapat dibatalkan
yang masih berjalan 29.082 202.884
Mata uang asing
Garansi yang diterbitkan 1.824.001 1.121.139
L/C yang tidak dapat dibatalkan
yang masih berjalan 41.499 340.248
Fasilitas kredit yang belum ditarik 7.891 59.204
Total 6.117.768 6.458.343
240
Page 624
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
26. ESTIMASI KERUGIAN KOMITMEN DAN KONTINJENSI (lanjutan)
b) Rincian transaksi komitmen dan kontinjensi (di luar fasilitas kredit yang belum ditarik):
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak ketiga
Rupiah
Garansi yang diterbitkan 28.646.881 29.244.037
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor 1.011.622 1.317.462
29.658.503 30.561.499
Mata uang asing
Garansi yang diterbitkan
Dolar Amerika Serikat 845.182.743 13.013.279 756.287.351 11.773.503
Euro Eropa 52.468.464 893.974 62.685.706 1.039.437
Dolar Singapura 2.120.000 24.754 1.950.000 22.606
Yen Jepang 78.741.216 8.573 986.141.173 107.371
Ringgit Malaysia 41.319.804 138.636 54.016.500 190.876
Dolar Hongkong - 38.551.400 76.970
14.079.216 13.210.763
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor
Dolar Amerika Serikat 87.738.087 1.350.903 236.779.396 3.686.063
Euro Eropa 33.329.859 567.885 79.491.351 1.318.103
Renminbi 129.211.733 280.397 467.867.907 1.047.514
Yen Jepang 112.235.500 12.220 117.655.254 13.861
Pound Sterling Inggris - 181.829 3.416
Dolar Singapura 409.439 4.781 312.465 3.622
Malaysian Ringgit 27.840 93 -
2.216.279 6.072.579
16.295.495 19.283.342
45.953.998 49.844.841
Pihak berelasi (Catatan 44)
Rupiah
Garansi yang diterbitkan 13.065.353 18.552.065
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor 1.216.989 1.256.668
14.282.342 19.808.733
Mata uang asing
Garansi yang diterbitkan
Dolar Amerika Serikat 630.194.774 9.703.109 839.463.479 13.068.348
Yen Jepang 2.846.332.038 309.909 4.143.224.059 488.113
Won Korea Selatan 6.682.601.241 79.389 -
Euro Eropa 532.192 9.068 15.778.583 261.636
Ringgit Malaysia - 8.500.000 30.036
10.101.475 13.848.133
241
Page 625
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
26. ESTIMASI KERUGIAN KOMITMEN DAN KONTINJENSI (lanjutan)
b) Rincian transaksi komitmen dan kontinjensi (di luar fasilitas kredit yang belum ditarik) (lanjutan):
31 Desember 2023 31 Desember 2022
Jumlah Jumlah
nosional nosional
mata uang mata uang
asing asing
(nilai penuh) Ekuivalen Rp (nilai penuh) Ekuivalen Rp
Pihak berelasi (Catatan 44) (lanjutan)
Mata uang asing (lanjutan)
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor
Dolar Amerika Serikat 439.602.923 6.768.566 279.153.129 4.345.716
Euro Eropa 9.860.486 168.006 34.688.694 575.198
Yen Jepang 579.192.803 63.062 541.503.453 63.795
Franc Swiss 80.288 1.469 -
Renmibi 361.481 784 -
Pound Sterling Inggris 23.100 453 591.751 11.117
Dolar Singapura - 1.391.667 16.133
7.002.340 5.011.959
17.103.815 18.860.092
31.386.157 38.668.825
Total 77.340.155 88.513.666
Dikurangi cadangan kerugian
penurunan nilai (4.884.777) (5.006.065)
Bersih 72.455.378 83.507.601
c) Rincian transaksi komitmen dan kontinjensi berdasarkan kolektibilitas:
31 Desember 2023 31 Desember 2022
Lancar 204.493.512 174.180.091
Dalam perhatian khusus 1.293.884 522.513
Kurang lancar 51.774 39.329
Diragukan 30.568 46.322
Macet 60.833 15.474
Total 205.930.571 174.803.729
Dikurangi cadangan kerugian
penurunan nilai (6.117.768) (6.458.343)
Bersih 199.812.803 168.345.386
242
Page 626
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
26. ESTIMASI KERUGIAN KOMITMEN DAN KONTINJENSI (lanjutan)
d) Perubahan Estimasi Kerugian Komitmen dan Kontinjensi
Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan:
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
L/C yang tidak dapat dibatalkan
Nilai tercatat awal 12.410.787 1.247.881 - 13.658.668
Pengalihan ke
Stage 1 618.137 (618.137) - -
Stage 2 (1.144) 1.144 - -
Stage 3 - - - -
Pengukuran kembali bersih nilai tercatat (2.151.326) (480.440) - (2.631.766 )
Komitmen dan kontinjensi
baru yang diterbitkan atau dibeli 10.146.607 554.295 2.091 10.702.993
Komitmen dan kontinjensi yang dihentikan
pengakuannya (9.665.885) (563.523) - (10.229.408 )
Perubahan model atau parameter valuta
asing dan perubahan lain (53.697) 440 - (53.257 )
Nilai tercatat akhir 11.303.479 141.660 2.091 11.447.230
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
L/C yang tidak dapat dibatalkan
Nilai tercatat awal 9.677.550 10.094 153 9.687.797
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih nilai tercatat (1.921.778) 2.064.851 - 143.073
Komitmen dan kontinjensi
baru yang diterbitkan atau dibeli 12.138.336 513.151 - 12.651.487
Komitmen dan kontinjensi yang dihentikan
pengakuannya (7.454.600) (1.360.440) (153 ) (8.815.193 )
Perubahan model atau parameter valuta
asing dan perubahan lain (28.721) 20.225 - (8.496 )
Nilai tercatat akhir 12.410.787 1.247.881 - 13.658.668
243
Page 627
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
26. ESTIMASI KERUGIAN KOMITMEN DAN KONTINJENSI (lanjutan)
d) Perubahan Estimasi Kerugian Komitmen dan Kontinjensi (lanjutan)
Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan (lanjutan):
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
L/C yang tidak dapat dibatalkan
Cadangan atas kerugian kredit
ekspektasian awal 53.122 490.010 - 543.132
Pengalihan ke
Stage 1 134.157 (134.157) - -
Stage 2 (1) 1 - -
Stage 3 - - - -
Pengukuran kembali bersih penyisihan
kerugian (20.120) (124.715) - (144.835 )
Komitmen dan kontinjensi
baru yang diterbitkan atau dibeli 25.018 32.358 2.091 59.467
Komitmen dan kontinjensi yang dihentikan
pengakuannya (166.412) (220.768) - (387.180 )
Perubahan model atau parameter valuta
asing dan perubahan lain (4) 1 - (3)
Cadangan atas kerugian kredit
ekspektasian akhir 25.760 42.730 2.091 70.581
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
L/C yang tidak dapat dibatalkan
Cadangan atas kerugian kredit
ekspektasian awal 72.098 691.174 153 763.425
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih penyisihan
kerugian (47.409) 15.456 - (31.953 )
Komitmen dan kontinjensi
baru yang diterbitkan atau dibeli 94.231 202.771 - 297.002
Komitmen dan kontinjensi yang dihentikan
pengakuannya (65.797) (419.393) (153 ) (485.343 )
Perubahan model atau parameter valuta
asing dan perubahan lain (1) 2 - 1
Cadangan atas kerugian kredit
ekspektasian akhir 53.122 490.010 - 543.132
244
Page 628
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
26. ESTIMASI KERUGIAN KOMITMEN DAN KONTINJENSI (lanjutan)
d) Perubahan Estimasi Kerugian Komitmen dan Kontinjensi (lanjutan)
Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan (lanjutan):
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Garansi yang diterbitkan
Nilai tercatat awal 69.738.900 5.116.098 - 74.854.998
Pengalihan ke
Stage 1 76.231 (76.231) - -
Stage 2 (1.904.391) 1.904.391 - -
Stage 3 (9.968) (11.387) 21.355 -
Pengukuran kembali bersih nilai tercatat 49.461 88.650 - 138.111
Komitmen dan kontinjensi
baru yang diterbitkan atau dibeli 43.995.410 2.191.578 195 46.187.183
Komitmen dan kontinjensi yang dihentikan
pengakuannya (51.304.879) (4.040.515) - (55.345.394 )
Perubahan model atau parameter valuta
asing dan perubahan lain 81.627 (23.600) - 58.027
Nilai tercatat akhir 60.722.391 5.148.984 21.550 65.892.925
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Garansi yang diterbitkan
Nilai tercatat awal 51.761.062 8.184 83.365 51.852.611
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih nilai tercatat - - (868 ) (868 )
Komitmen dan kontinjensi
baru yang diterbitkan atau dibeli 69.323.928 5.116.097 - 74.440.025
Komitmen dan kontinjensi yang dihentikan
pengakuannya (51.347.987) (8.183) (82.497 ) (51.438.667 )
Perubahan model atau parameter valuta
asing dan perubahan lain 1.897 - - 1.897
Nilai tercatat akhir 69.738.900 5.116.098 - 74.854.998
245
Page 629
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
26. ESTIMASI KERUGIAN KOMITMEN DAN KONTINJENSI (lanjutan)
d) Perubahan Estimasi Kerugian Komitmen dan Kontinjensi (lanjutan)
Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan (lanjutan):
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Bank Garansi yang diterbitkan
Cadangan atas kerugian kredit
ekspektasian awal 1.272.632 3.190.301 - 4.462.933
Pengalihan ke
Stage 1 28.379 (28.379) - -
Stage 2 (2.317) 2.317 - -
Stage 3 (16) (2.762) 2.778 -
Pengukuran kembali bersih penyisihan
kerugian (270.692) 1.740.509 11.277 1.481.094
Komitmen dan kontinjensi
baru yang diterbitkan atau dibeli 556.886 1.552.582 195 2.109.663
Komitmen dan kontinjensi yang dihentikan
pengakuannya (808.854) (2.430.995) - (3.239.849 )
Perubahan model atau parameter valuta
asing dan perubahan lain 5 350 - 355
Cadangan atas kerugian kredit
ekspektasian akhir 776.023 4.023.923 14.250 4.814.196
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Bank Garansi yang diterbitkan
Cadangan atas kerugian kredit
ekspektasian awal 622.732 2.260.233 82.957 2.965.922
Pengalihan ke
Stage 1 - - - -
Stage 2 - - - -
Stage 3 - - - -
Pengukuran kembali bersih penyisihan
kerugian 260 - (459 ) (199 )
Komitmen dan kontinjensi
baru yang diterbitkan atau dibeli 1.272.370 3.190.301 - 4.462.671
Komitmen dan kontinjensi yang dihentikan
pengakuannya (622.469) (2.260.233) (82.498 ) (2.965.200 )
Perubahan model atau parameter valuta
asing dan perubahan lain (261) - - (261 )
Cadangan atas kerugian kredit
ekspektasian akhir 1.272.632 3.190.301 - 4.462.933
246
Page 630
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
26. ESTIMASI KERUGIAN KOMITMEN DAN KONTINJENSI (lanjutan)
d) Perubahan Estimasi Kerugian Komitmen dan Kontinjensi (lanjutan)
Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan (lanjutan):
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Fasilitas kredit yang belum ditarik
Nilai tercatat awal 85.704.365 476.350 109.348 86.290.063
Pengalihan ke
Stage 1 997.604 (981.421) (16.183 ) -
Stage 2 (456.310) 464.852 (8.542 ) -
Stage 3 (229.962) (137.843) 367.805 -
Pengukuran kembali nilai tercatat 5.084.318 530.277 (266.729 ) 5.347.866
Komitmen dan kontinjensi
baru yang diterbitkan atau dibeli 46.105.345 3.861.346 21.059 49.987.750
Komitmen dan kontinjensi yang dihentikan
pengakuannya (11.446.815) (1.423.817) (197.693 ) (13.068.325 )
Penghapusbukuan (3.714) (8.929) (9.065 ) (21.708 )
Perubahan model atau parameter valuta
asing dan perubahan lain 54.770 - - 54.770
Nilai tercatat akhir 125.809.601 2.780.815 - 128.590.416
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Fasilitas kredit yang belum ditarik
Nilai tercatat awal 125.007.122 15.073.824 161.360 140.242.306
Pengalihan ke
Stage 1 2.299.967 (2.158.820) (141.147 ) -
Stage 2 (267.035) 269.370 (2.335 ) -
Stage 3 (99.561) (21.342) 120.903 -
Pengukuran kembali nilai tercatat (24.346.829) (123.464) (70.662 ) (24.540.955 )
Komitmen dan kontinjensi
baru yang diterbitkan atau dibeli 37.120.613 2.711.217 182.333 40.014.163
Komitmen dan Kontinjensi yang dihentikan
pengakuannya (54.603.173) (15.273.219) (133.808 ) (70.010.200 )
Penghapusbukuan (46) (1.216) (7.296 ) (8.558 )
Perubahan model atau parameter valuta
asing dan perubahan lain 593.307 - - 593.307
Nilai tercatat akhir 85.704.365 476.350 109.348 86.290.063
247
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
26. ESTIMASI KERUGIAN KOMITMEN DAN KONTINJENSI (lanjutan)
d) Perubahan Estimasi Kerugian Komitmen dan Kontinjensi (lanjutan)
Tabel berikut menyajikan perubahan nilai tercatat dan cadangan kerugian ekspektasian berdasarkan
kategori instrumen keuangan (lanjutan):
31 Desember 2023
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Fasilitas kredit yang belum ditarik
Cadangan atas kerugian kredit
ekspektasian awal 302.788 1.135.992 13.498 1.452.278
Pengalihan ke
Stage 1 52.184 (52.141) (43 ) -
Stage 2 (2.678) 2.815 (137 ) -
Stage 3 (1.321) (10.985) 12.306 -
Pengukuran kembali bersih penyisihan
Kerugian 59.497 51.087 (12.714 ) 97.870
Komitmen dan Kontinjensi
baru yang diterbitkan atau dibeli 103.715 10.173 - 113.888
Komitmen dan Kontinjensi yang dihentikan
pengakuannya (186.539) (241.729) (3.844 ) (432.112 )
Penghapusbukuan (3.714) (8.929) (9.066 ) (21.709 )
Perubahan model atau parameter valuta
asing dan perubahan lain 22.776 - - 22.776
Cadangan atas kerugian kredit
ekspektasian akhir 346.708 886.283 - 1.232.991
31 Desember 2022
Stage 2- Stage 3-
Stage 1- Kerugian kredit Kerugian kredit
Kerugian kredit ekspektasian ekspektasian
ekspektasian sepanjang umurnya sepanjang umurnya
12 bulan kredit tidak memburuk kredit memburuk Total
Fasilitas kredit yang belum ditarik
Cadangan atas kerugian kredit
ekspektasian awal 843.872 2.413.109 13.940 3.270.921
Pengalihan ke
Stage 1 61.578 (61.426) (152 ) -
Stage 2 (6.157) 6.705 (548 ) -
Stage 3 (2.284) (2.233) 4.517 -
Pengukuran kembali bersih penyisihan
kerugian (572.847) 10.971 7.341 (554.535 )
Komitmen dan kontinjensi
baru yang diterbitkan atau dibeli 182.870 241.100 138 424.108
Komitmen dan kontinjensi yang dihentikan
pengakuannya (191.219) (1.494.037) (4.442 ) (1.689.698 )
Penghapusbukuan (46) (1.216) (7.296 ) (8.558 )
Perubahan model atau parameter valuta
asing dan perubahan lain (12.979) 23.019 - 10.040
Cadangan atas kerugian kredit
ekspektasian akhir 302.788 1.135.992 13.498 1.452.278
BRI melakukan penilaian atas transaksi komitmen dan kontinjensi yang mempunyai risiko kredit secara
kolektif dan individual dengan menggunakan bukti objektif.
Manajemen berpendapat bahwa jumlah estimasi kerugian komitmen dan kontinjensi pada tanggal
31 Desember 2023 dan 2022 telah memadai.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
27. LIABILITAS IMBALAN KERJA
Liabilitas imbalan kerja terdiri atas:
31 Desember 2023 31 Desember 2022
Cadangan atas program imbalan kerja
bagi pekerja (Catatan 42) 13.111.142 10.898.392
Cadangan Bonus dan Insentif 8.496.353 8.936.362
Cadangan Tunjangan Hari Raya 1.207.929 834.878
Cadangan pekerja kontrak 244.200 626.855
Total 23.059.624 21.296.487
Cadangan atas program imbalan kerja bagi pekerja meliputi program pensiun imbalan pasti, program
pemutusan hubungan kerja, program masa persiapan pensiun dan program imbalan jangka panjang lain
(Program penghargaan tanda jasa, cuti besar, BPJS kesehatan pasca kerja dan manfaat lain dana
manfaat tambahan) sesuai dengan kebijakan BRI dan entitas anak yang dihitung sesuai dengan
perhitungan aktuaria independen.
28. LIABILITAS LAIN-LAIN
Liabilitas lain-lain terdiri atas:
31 Desember 2023 31 Desember 2022
Pihak ketiga
Rupiah
Liabilitas manfaat polis masa depan 9.255.256 7.774.936
Liabilitas kontrak investasi 3.286.965 3.742.547
Premi yang belum merupakan
pendapatan 2.634.906 2.236.037
Estimasi liabilitas klaim 2.073.134 1.705.268
Utang akrual 1.141.169 1.482.067
Utang bunga 1.479.174 1.418.172
Cadangan kewajiban litigasi
(Catatan 45b) 1.361.894 1.634.654
Liabilitas sewa 542.630 347.016
Utang reasuransi 317.014 423.494
Liabilitas kartu kredit 278.797 125.857
Pendapatan diterima di muka 170.130 149.159
Cadangan pembayaran bunga tepat waktu 82.201 90.057
Cadangan pajak hadiah simpedes 15.691 16.790
Setoran jaminan 12.345 11.867
Lain-lain 5.773.478 4.862.302
28.424.784 26.020.223
Pihak ketiga
Mata uang asing
Term deposit valas devisa hasil ekspor
(TD Valas DHE) Bank Indonesia 5.839.397 -
Utang bunga 398.793 481.503
Pendapatan diterima di muka 416.639 261.018
Liabilitas sewa 108.611 130.830
Lain-lain 1.476.393 978.306
8.239.833 1.851.657
Total 36.664.617 27.871.880
249
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
29. PINJAMAN DAN SURAT BERHARGA SUBORDINASI
BRI memperoleh pinjaman dan surat berharga subordinasi dengan rincian sebagai berikut:
31 Desember 2023 31 Desember 2022
Pihak Ketiga
Rupiah
Obligasi Subordinasi IV 265.120 -
Obligasi Subordinasi III - 138.893
265.120 138.893
Pihak Berelasi (Catatan 44)
Rupiah
Obligasi Subordinasi IV 229.507 -
Pinjaman two-step loan 2.056 2.374
Obligasi Subordinasi III - 360.721
231.563 363.095
Total 496.683 501.988
a. Pinjaman two-step loan
Pinjaman two-step loan dalam mata uang Rupiah merupakan pinjaman dari Pemerintah yang
dananya berasal dari Asian Development Bank (ADB), International Bank for Reconstruction and
Development (IBRD), International Fund for Agricultural Development (IFAD), United States Agency
for International Development (USAID) dan Islamic Development Bank (IDB). Tingkat suku bunga
pinjaman ini bervariasi sesuai dengan perjanjian masing-masing dengan jangka waktu antara
15 (lima belas) sampai dengan 40 (empat puluh) tahun.
Tingkat suku bunga rata-rata untuk pinjaman subordinasi adalah sebesar 2,28% dan 2,15% masing-
masing untuk periode yang berakhir pada tanggal 31 Desember 2023 dan 2022. Pinjaman-pinjaman
tersebut akan jatuh tempo pada berbagai tanggal sampai dengan tahun 2027.
b. Obligasi Subordinasi III Tahun 2018
Pada tanggal 26 Juni 2018, BRI menerbitkan Obligasi Subordinasi III Tahun 2018 dengan nilai pokok
sebesar Rp500.000 dengan tingkat suku bunga sebesar 7,70% per tahun, untuk jangka waktu selama
5 (lima) tahun dan jatuh tempo pada tanggal 26 Juni 2023. Bunga Obligasi Subordinasi III Tahun
2018 dibayarkan 3 (tiga) bulanan sejak tanggal 26 Juni 2018. Pada saat diterbitkan, Obligasi
Subordinasi III Tahun 2018 ini mendapat peringkat AA dari Pefindo.
Obligasi Subordinasi III Tahun 2018 dengan nilai nominal sebesar Rp500.000 telah dilunasi oleh BRI
pada tanggal jatuh temponya.
c. Obligasi Subordinasi IV Tahun 2023
Pada tanggal 6 Juli 2023, BRI menerbitkan Obligasi Subordinasi IV Bank BRI Tahun 2023 dengan
nilai pokok sebesar Rp500.000 dengan tingkat suku bunga sebesar 6,45% per tahun, untuk jangka
waktu selama 5 (lima) tahun dan akan jatuh tempo pada tanggal 6 Juli 2028. Bunga Obligasi
Subordinasi IV Bank BRI Tahun 2023 dibayarkan setiap 3 (tiga) bulan mulai tanggal 6 Juli 2023. Pada
saat diterbitkan, Obligasi Subordinasi IV Bank BRI Tahun 2023 ini mendapat peringkat AA dari
Pefindo.
250
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
29. PINJAMAN DAN SURAT BERHARGA SUBORDINASI (lanjutan)
c. Obligasi Subordinasi IV Tahun 2023 (lanjutan)
Pada tanggal 31 Desember 2023, Obligasi Subordinasi IV tahun 2023 mendapatkan peringkat AA
dari Pefindo.
Obligasi Subordinasi IV tahun 2023 tidak dijamin dengan jaminan apapun. Adapun persyaratan-
persyaratan penting (covenants) adalah sebagai berikut:
c. Mengurangi modal dasar, modal ditempatkan dan modal disetor kecuali dalam hal pengurangan
tersebut dilakukan berdasarkan permintaan dan/atau perintah dari Pemerintah Indonesia atau
otoritas yang berwenang.
d. Melakukan penggabungan dan/atau pemisahan dan/atau peleburan dan/atau pengambilalihan
dengan nilai lebih dari 50% (lima puluh persen) dari ekuitas EMITEN kecuali dalam hal
pengurangan tersebut dilakukan berdasarkan permintaan dan/atau perintah dari Pemerintah
Indonesia atau otoritas yang berwenang.
Manajemen berpendapat bahwa semua persyaratan/pembatasan yang ditetapkan dalam perjanjian telah
dipenuhi.
Klasifikasi jangka waktu pinjaman subordinasi berdasarkan sisa umur sampai dengan saat jatuh tempo
adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Rupiah
> 3 bulan – 1 tahun - 499.614
> 1 tahun – 5 tahun 496.683 2.374
Total 496.683 501.988
30. OPSI SAHAM
Dalam rangka meningkatkan produktifitas dan motivasi bagi talent terbaik, Direksi BRI memutuskan
untuk memberikan program kepemilikan saham bagi pekerja dalam bentuk Employee Stock Option Plan
(ESOP)
Sesuai surat Direksi No. B.0017-DIR/HCS/01/2023 tanggal 2 Januari 2023, BRI menerbitkan program
ESOP pada tanggal 2 Januari 2023 (tanggal grant) sejumlah 131.357.200 lembar saham dimana tanggal
pemberiaan alokasi hak saham atau tanggal grant pada 2 Januari 2023, dengan akhir periode vesting
pada 31 Desember 2025. Masa berlaku dari exercise opsi untuk ESOP 2023 mulai tanggal 2 januari
2026 sampai dengan 30 Juni 2026. Setelah tanggal tersebut, seluruh hak opsi yang tidak digunakan
akan menjadi gugur.
Perhitungan, metode dan asumsi mengenai ESOP diperoleh dari laporan aktuaris independen, Willis
Towers Watson pada November 2023.
Nilai wajar dari ESOP sebesar Rp122.030. Nilai wajar ESOP diamortisasi selama masa vesting dan
diakui dalam laba rugi dan penghasilan komprehensif lain konsolidasian, sedangkan akumulasi biaya
selama periode vesting diakui dalam ekuitas.
Biaya ESOP yang diakui dalam laba rugi dan penghasilan komprehensif lain konsolidasian untuk tahun
yang berakhir pada tanggal 31 Desember 2023 sebesar Rp40.454.
251
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
30. OPSI SAHAM (lanjutan)
Nilai wajar dari setiap hak opsi diestimasi pada tanggal pemberian hak opsi dengan menggunakan model
“Black-scholes”, dengan asumsi utama sebagai berikut:
Periode vesting (dalam bulan) 36
Harga saham pada tanggal pemberian
opsi (dalam Rupiah penuh) 4.870
Harga pelaksanaan opsi (dalam Rupiah penuh) 4.870
Nilai wajar opsi (dalam Rupiah penuh) 929
Volatilitas harga saham 32,419%
Suku bunga bebas risiko 6,103%
Tingkat dividen 5,834%
31. EKUITAS
a. Modal Saham
Rincian modal dasar, modal ditempatkan dan disetor penuh BRI masing-masing pada tanggal
31 Desember 2023 dan 2022 adalah sebagai berikut:
31 Desember 2023
Nilai Nominal Total Nilai Persentase
Total Lembar per Lembar Saham Saham Kepemilikan
Saham (Rupiah Penuh) (Rupiah Penuh) Saham
Modal dasar
Saham Seri A Dwiwarna 1 50 50 0,00%
Saham biasa atas nama Seri B 299.999.999.999 50 14.999.999.999.950 100,00%
Total 300.000.000.000 15.000.000.000.000 100,00%
Modal ditempatkan dan disetor penuh
Saham Seri A Dwiwarna 1 50 50 0,00%
Negara Republik Indonesia
Saham biasa atas nama Seri B
Negara Republik Indonesia 80.610.976.875 50 4.030.548.843.750 53,20%
Dewan Komisaris:
- Kartika Wirjoatmodjo 689.800 50 34.490.000 0,00%
- Rabin Indrajad Hattari 620.700 50 31.035.000 0,00%
Direksi:
- Sunarso 3.234.856 50 161.742.800 0,00%
- Catur Budi Harto 1.839.057 50 91.952.850 0,00%
- Ahmad Solichin Lutfiyanto 3.587.470 50 179.373.500 0,00%
- Handayani 3.425.200 50 171.260.000 0,00%
- Supari 2.890.914 50 144.545.700 0,00%
- Agus Noorsanto 2.071.941 50 103.597.050 0,00%
- Agus Sudiarto 1.717.400 50 85.870.000 0,00%
- Amam Sukriyanto 1.526.754 50 76.337.700 0,00%
- Viviana Dyah Ayu R.K 1.512.800 50 75.640.000 0,00%
- Agus Winardono 1.503.481 50 75.174.050 0,00%
- Arga Mahanana Nugraha 1.313.785 50 65.689.250 0,00%
- Andrijanto 1.123.000 50 56.150.000 0,00
Masyarakat 70.152.822.670 50 3.507.641.133.500 46,29
150.790.856.704 7.539.542.835.200 99,49%
Saham treasuri (Catatan 1d) 768.144.900 38.407.245.000 0,51%
Total 151.559.001.604 7.577.950.080.200 100,00%
252
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
31. EKUITAS (lanjutan)
a. Modal Saham (lanjutan)
Rincian modal dasar, modal ditempatkan dan disetor penuh BRI masing-masing pada tanggal
31 Desember 2023 dan 2022 adalah sebagai berikut (lanjutan):
31 Desember 2022
Nilai Nominal Total Nilai Persentase
Total Lembar per Lembar Saham Saham Kepemilikan
Saham (Rupiah Penuh) (Rupiah Penuh) Saham
Modal dasar
Saham Seri A Dwiwarna 1 50 50 0,00%
Saham biasa atas nama Seri B 299.999.999.999 50 14.999.999.999.950 100,00%
Total 300.000.000.000 15.000.000.000.000 100,00%
Modal ditempatkan dan disetor penuh
Saham Seri A Dwiwarna 1 50 50 0,00%
Negara Republik Indonesia
Saham biasa atas nama Seri B
Negara Republik Indonesia 80.610.976.875 50 4.030.548.843.750 53,19%
Dewan Komisaris:
- Kartika Wirjoatmodjo 442.800 50 22.140.000 0,00%
- Hadiyanto 1.048.700 50 52.435.000 0,00%
- Rabin Indrajad Hattari 398.400 50 19.920.000 0,00%
Direksi:
- Sunarso 2.398.156 50 119.907.800 0,00%
- Catur Budi Harto 1.344.957 50 67.247.850 0,00%
- Ahmad Solichin Lutfiyanto 3.120.870 50 156.043.500 0,00%
- Handayani 2.958.600 50 147.930.000 0,00%
- Supari 2.423.114 50 121.155.700 0,00%
- Agus Noorsanto 1.401.041 50 70.052.050 0,00%
- Agus Sudiarto 1.250.800 50 62.540.000 0,00%
- Andrijanto 734.200 50 36.710.000 0,00%
- Amam Sukriyanto 1.010.154 50 50.507.700 0,00%
- Agus Winardono 982.681 50 49.134.050 0,00%
- Viviana Dyah Ayu R.K 996.200 50 49.810.000 0,00%
- Arga Mahanana Nugraha 847.185 50 42.359.250 0,00%
Masyarakat 70.438.345.270 50 3.521.917.263.500 46,49%
151.070.680.004 7.553.534.000.200 99,68%
Saham treasuri (Catatan 1d) 488.321.600 24.416.080.000 0,32%
Total 151.559.001.604 7.577.950.080.200 100,00%
Saham Seri A Dwiwarna adalah saham yang memberikan hak-hak preferen kepada pemegangnya
untuk menyetujui pengangkatan dan pemberhentian Dewan Komisaris dan Direksi, perubahan
anggaran dasar, menyetujui penggabungan, peleburan, pengambilalihan dan pemisahan BRI,
pengajuan permohonan agar BRI dinyatakan pailit dan pembubaran BRI.
Saham Seri B adalah saham biasa atas nama yang dapat dimiliki oleh masyarakat.
253
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
31. EKUITAS (lanjutan)
b. Tambahan Modal Disetor
Rincian tambahan modal disetor adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Tambahan modal Pemerintah sehubungan dengan
program rekapitalisasi 1.092.144 1.092.144
Sisa setoran modal Pemerintah sebelumnya 5 5
Agio saham dari IPO 589.762 589.762
Eksekusi atas opsi saham
Tahun 2004 49.514 49.514
Tahun 2005 184.859 184.859
Tahun 2006 619.376 619.376
Tahun 2007 140.960 140.960
Tahun 2008 29.013 29.013
Tahun 2009 14.367 14.367
Tahun 2010 43.062 43.062
Opsi saham MSOP tahap pertama yang telah jatuh tempo 504 504
Opsi saham MSOP tahap kedua yang telah jatuh tempo 1.845 1.845
Opsi saham MSOP tahap ketiga yang telah jatuh tempo 8.447 8.447
Akuisisi entitas sepengendali tahun 2018 (81.195) (81.195)
Kompensasi atas Saham Bonus tahun 2019 208.331 208.331
Kompensasi atas Saham Bonus tahun 2020 510.819 510.819
Kompensasi atas Saham Bonus tahun 2021 1.154.211 1.154.211
Opsi saham MSOP tahap keempat yang telah jatuh tempo 62.862 62.862
Kehilangan pengendalian atas entitas anak 565.209 565.209
Tambahan modal atas transaksi PMHMETD 94.419.142 94.419.142
Akuisisi entitas sepengendali tahun 2021 (23.370.339) (23.370.339)
Kompensasi atas Saham Bonus tahun 2022 (1.341) (1.341)
Akuisisi entitas sepengendali tahun 2022 (604.474) (604.474)
Cadangan saham bonus yang telah jatuh tempo 210.266 -
Kompensasi atas Saham Bonus tahun 2023 5.778 -
75.853.127 75.637.083
Sebagai realisasi dari Program Rekapitalisasi Bank Umum sesuai Peraturan Pemerintah No. 52
Tahun 1999 tentang “Penambahan Penyertaan Modal Negara Republik Indonesia ke dalam Modal
Bank Pemerintah”, Pemerintah telah menetapkan bahwa jumlah kebutuhan rekapitalisasi BRI untuk
mencapai Kewajiban Penyediaan Modal Minimum 4% adalah sebesar Rp29.063.531. Sampai
dengan tanggal 30 Juni 2003, modal dasar dan ditempatkan BRI belum ditingkatkan dengan
tambahan modal dari program rekapitalisasi tersebut, sehingga setoran modal Pemerintah sebesar
Rp29.063.531 dicatat sementara pada akun “Tambahan Modal Disetor” bersama-sama dengan sisa
setoran modal Pemerintah sebelumnya sebesar Rp5.
Berdasarkan Surat Keputusan Menteri Keuangan No. 427/KMK.02/2003 tanggal 30 September 2003
jumlah final kebutuhan rekapitalisasi BRI sebesar Rp29.063.531, dikonversi menjadi modal disetor
sebesar Rp3.272.000 dan sisanya sebesar Rp25.791.531 dibukukan sebagai agio saham.
Selanjutnya, dengan dilaksanakannya kuasi-reorganisasi oleh BRI, saldo rugi sebelum kuasi-
reorganisasi pada tanggal 30 Juni 2003 sebesar Rp24.699.387 dieliminasikan ke agio saham,
sehingga menghasilkan saldo agio saham sebesar Rp1.092.149 pada tanggal 30 Juni 2003.
254
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
31. EKUITAS (lanjutan)
b. Tambahan Modal Disetor (lanjutan)
Pada tanggal 10 November 2003, BRI telah melakukan IPO dengan mengeluarkan 1.764.705.000
lembar Saham Biasa Atas Nama Seri B baru dengan nilai nominal Rp500 (nilai penuh) per saham
dengan harga penawaran Rp875 (nilai penuh) per saham sehingga menghasilkan tambahan agio
saham sebagai berikut:
Jumlah Saham Biasa Atas Nama Seri B baru yang dikeluarkan untuk
masyarakat dalam rangka IPO (lembar saham) (Catatan 1c) 1.764.705.000
Agio saham per saham (nilai penuh) 375
Total agio saham - sebelum diskon 661.764
Dikurangi
- 3% diskon yang diberikan kepada nasabah BRI (2.961)
- Biaya IPO (69.041)
Agio saham dari IPO 589.762
Sesuai dengan RUPS Luar Biasa pada tanggal 3 Oktober 2003, seperti yang telah diungkapkan
dalam Akta No. 6 Notaris Imas Fatimah, S.H., pemegang saham menyetujui penerbitan saham opsi
yang akan dilaksanakan dalam 3 (tiga) tahap. Opsi saham diberikan kepada Direksi dan pekerja pada
posisi dan jabatan tertentu yang memenuhi persyaratan yang telah ditetapkan (Management Stock
Option Plan (MSOP)).
Biaya kompensasi atas MSOP diakui sebagai opsi saham, bagian dari ekuitas.
Pekerja BRI telah melakukan eksekusi atas opsi saham untuk MSOP I mulai tanggal
10 November 2004, MSOP II mulai tanggal 10 November 2005 dan MSOP III mulai tanggal
15 November 2006. Selama periode 2004 sampai dengan tahun 2010 telah dilakukan eksekusi atas
opsi saham sebanyak 569.876.000 lembar saham untuk MSOP I, II dan III, dimana untuk tahun 2010
sebanyak 4.728.500 lembar saham, tahun 2009 sebanyak 4.553.000 lembar saham, tahun 2008
sebanyak 7.499.000 lembar saham, tahun 2007 sebanyak 31.379.000 lembar saham, tahun 2006
sebanyak 250.721.000 lembar saham, tahun 2005 sebanyak 185.610.000 lembar saham dan tahun
2004 sebanyak 85.385.500 lembar saham. Agio yang timbul dari eksekusi tersebut untuk tahun 2010
adalah sebesar Rp43.062, tahun 2009 adalah sebesar Rp14.367, tahun 2008 sebesar Rp29.013,
tahun 2007 sebesar Rp140.960, tahun 2006 sebesar Rp619.376, tahun 2005 sebesar Rp184.859
dan tahun 2004 sebesar Rp49.514.
Transaksi entitas sepengendali
Berdasarkan Akta Jual Beli Saham No. 70 tanggal 20 Desember 2018 yang dibuat di hadapan
Ashoya Ratam, S.H., M.Kn., Notaris di Jakarta Selatan, PT Bahana Artha Ventura telah mengalihkan
kepemilikan saham PT BRI Ventura Investama (BRI Ventures) sebanyak 15.874 lembar kepada BRI
(Catatan 1f), dan berdasarkan Akta Pengambilalihan Saham No. 53 tanggal 21 Desember 2018 yang
dibuat di hadapan Masjuki, S.H., notaris pengganti dari M. Nova Faisal, S.H., M.Kn.,
PT Danareksa (Persero) telah mengalihkan kepemilikan saham PT Danareksa Sekuritas (Danareksa
Sekuritas), sebanyak 335.000.000 lembar saham kepada BRI (Catatan 1f).
Transaksi jual beli tersebut merupakan transaksi kombinasi bisnis entitas sepengendali dimana
pemegang saham pengendali (ultimate shareholder) dari BRI, PT Danareksa (Persero) dan
PT Bahana Artha Ventura adalah Pemerintah Republik Indonesia. Oleh karena itu, transaksi tersebut
diperlakukan berdasarkan metode penyatuan kepemilikan sesuai dengan Pernyataan Standar
Akuntansi Keuangan (“PSAK”) No. 38 (Revisi 2012), “Kombinasi Bisnis Entitas Sepengendali”.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
31. EKUITAS (lanjutan)
b. Tambahan Modal Disetor (lanjutan)
Transaksi entitas sepengendali (lanjutan)
Perbedaan antara jumlah imbalan yang dialihkan dan jumlah tercatat investasi yang diperoleh dari
transaksi ini dicatat dalam akun “Tambahan Modal Disetor” pada bagian ekuitas, dengan rincian
sebagai berikut:
Jumlah imbalan Jumlah tercatat Tambahan modal
yang dialihkan investasi disetor
Danareksa Sekuritas 446.888 366.359 80.529
BRI Ventures 3.090 2.424 666
Jumlah 449.978 368.783 81.195
Berdasarkan Akta Jual Beli Saham No. 47 tanggal 20 Desember 2018 yang dibuat di hadapan
Masjuki, S.H., Notaris pengganti dari M. Nova Faisal, S.H., M.Kn., PT Danareksa (Persero) telah
mengalihkan kepemilikan saham PT Danareksa Investment Management (“DIM”) sebanyak
10.500.000 lembar saham kepada BRI (Catatan 1f). Atas transaksi ini BRI memiliki pengaruh
signifikan terhadap DIM sehingga transaksi ini dicatat sesuai PSAK No.15 “Investasi pada Entitas
Asosiasi”, dimana dalam metode ekuitas pengakuan awal diakui sesuai dengan harga perolehan
yang kemudian ditambah atau dikurangi untuk mengakui bagian BRI atas laba rugi DIM setelah
tanggal perolehan.
Kemudian berdasarkan Akta Jual Beli Saham No. 32 tanggal 30 November 2022 yang dibuat di
hadapan Fathiah Helmi, S.H., Notaris di Jakarta PT Danareksa (Persero) telah mengalihkan
kepemilikan saham PT Danareksa Investment Management (“DIM”) sebanyak 9.000.000 lembar
saham kepada BRI (Catatan 1f), sehingga BRI memiliki 19.500.000 lembar saham atau setara
dengan 65% dari total saham beredar DIM. Atas transaksi ini BRI memperoleh pengendalian
terhadap DIM sehingga atas transaksi ini merupakan kombinasi bisnis entitas sepengendali dan
dicatat sesuai PSAK No. 38 “Kombinasi Bisnis Entitas Sepengendali”.
Perbedaan antara jumlah imbalan yang dialihkan dan jumlah tercatat investasi yang diperoleh dari
transaksi ini dicatat dalam akun “Tambahan Modal Disetor” pada bagian ekuitas. Pada tanggal
akuisisi di tahun 2022 selisih antara jumlah imbalan yang dialihkan dan jumlah tercatat investasi
adalah sebesar Rp604.474.
Kehilangan pengendalian atas entitas anak (BRIS)
Pada tanggal 12 Oktober 2020, PT Bank Mandiri (Persero) Tbk (Mandiri), PT Bank Rakyat Indonesia
(Persero) Tbk (BRI), PT Bank Negara Indonesia (Persero) Tbk (BNI), PT Bank Syariah Mandiri
(BSM), PT Bank BRIsyariah Tbk (BRIS) dan PT Bank BNI Syariah (BNIS) telah menandatangani
Conditional Merger Agreement (CMA) atau Perjanjian Penggabungan Bersyarat dalam rangka
penggabungan usaha BSM, BRIS dan BNIS (Bank Peserta Penggabungan).
Berdasarkan CMA, setelah tanggal efektif penggabungan, PT Bank BRIsyariah Tbk (BRIS) akan
menjadi entitas yang menerima penggabungan atau surviving entity dan seluruh pemegang saham
PT Bank BNI Syariah (BNIS) dan PT Bank Syariah Mandiri (BSM) akan menjadi pemegang saham
dari entitas yang menerima penggabungan berdasarkan rasio penggabungan.
Berdasarkan rasio penggabungan kepemilikan BRI atas BSI adalah sebesar 17,29% atau sebanyak
7.092.761.655 lembar saham senilai Rp3.546.381.
256
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
31. EKUITAS (lanjutan)
b. Tambahan Modal Disetor (lanjutan)
Kehilangan pengendalian atas entitas anak (BRIS) (lanjutan)
Sejak tanggal 1 Februari 2021 BRI telah kehilangan pengendalian atas BRIS yang mengakibatkan
BRI harus menghentikan pengakuannya terhadap aset bersih BRIS pada nilai tercatatnya sebesar
Rp909.707 dan jumlah tercatat setiap kepentingan non-pengendali terdahulu kepada BRIS ketika
pengendalian hilang (termasuk setiap komponen penghasilan komprehensif lain yang diatribusikan
pada kepentingan non pengendali) senilai Rp1.452.824. Setelah itu BRI mengakui investasi pada
BSI sesuai dengan rasio penggabungan dimana selisih antara net aset BRIS dengan investasi BSI
dicatat sebagai tambahan modal disetor sebesar Rp565.209.
Transaksi penggabungan ini merupakan transaksi kombinasi bisnis entitas sepengendali dimana
pemegang saham pengendali (ultimate shareholder) dari BRI, BNI, Mandiri, BSM, BRIS dan BNIS
adalah Pemerintah Republik Indonesia. Oleh karena itu, transaksi tersebut diperlakukan berdasarkan
metode penyatuan kepemilikan sesuai dengan Pernyataan Standar Akuntansi Keuangan (“PSAK”)
No. 38 “Kombinasi Bisnis Entitas Sepengendali”.
Perbedaan antara jumlah tercatat investasi sebelumnya dan jumlah tercatat investasi yang diperoleh
dari transaksi ini dicatat dalam akun “Tambahan Modal Disetor” pada bagian ekuitas, dengan rincian
sebagai berikut:
Jumlah tercatat Jumlah tercatat
investasi investasi Tambahan modal
sebelumnya akibat merger disetor
Kepemilikan BRI atas BSI 2.981.172 3.546.381 565.209
Penerbitan Saham Baru
Sesuai dengan RUPS Luar Biasa pada tanggal 22 Juli 2021, seperti yang telah diungkapkan dalam
Akta No. 61 Notaris Fathiah Helmi, S.H., pemegang saham menyetujui BRI menerbitkan saham baru
dalam rangka penambahan modal melalui mekanisme Penambahan Modal dengan Hak Memesan
Efek Terlebih Dahulu I (PMHMETD I).
PMHMETD I tersebut telah memperoleh Pernyataan Efektif dari OJK pada tanggal 30 Agustus 2021.
Pemerintah Republik Indonesia, selaku pemegang saham pengendali Perseroan mengambil bagian
atas seluruh Hak Memesan Efek Terlebih Dahulu (HMETD) yang menjadi haknya dengan melakukan
Inbreng atas saham milik Pemerintah pada Pegadaian dan PNM kepada BRI adalah sebagai berikut:
a) 6.249.999 saham Seri B atau mewakili 99,99% dari seluruh modal ditempatkan dan disetor penuh
dalam Pegadaian;
b) 3.799.999 saham Seri B atau mewakili 99,99% dari seluruh modal ditempatkan dan disetor penuh
dalam PNM.
Transaksi inbreng tersebut sesuai Akta Pengalihan Hak Atas Saham Republik Indonesia atas
Perusahaan Perseroan (Persero) PT Pegadaian, Perusahaan Perseroan (Persero) PT Permodalan
Nasional Madani untuk dan dalam rangka Penambahan Penyertaan Negara Republik Indonesia
Dalam Penyertaan Modal Perusahaan Perseroan (Persero) PT Bank Rakyat Indonesia Tbk No. 13
tanggal 13 September 2021, Notaris Fathiah Helmi, S.H., atas Transaksi inbreng tersebut merupakan
transaksi kombinasi bisnis entitas sepengendali dimana pemegang saham pengendali (ultimate
shareholder) dari BRI, PT Pegadaian (Persero) dan PT Permodalan Nasional Madani adalah
Pemerintah Republik Indonesia. Oleh karena itu, transaksi tersebut diperlakukan berdasarkan
metode penyatuan kepemilikan sesuai dengan Pernyataan Standar Akuntansi Keuangan (“PSAK”)
No. 38, “Kombinasi Bisnis Entitas Sepengendali”.
257
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
31. EKUITAS (lanjutan)
b. Tambahan Modal Disetor (lanjutan)
Penerbitan Saham Baru (lanjutan)
Perbedaan antara jumlah imbalan yang dialihkan dan jumlah tercatat investasi yang diperoleh dari
transaksi ini dicatat dalam akun “Tambahan Modal Disetor” pada bagian ekuitas, dengan rincian
sebagai berikut:
Jumlah imbalan Jumlah tercatat Tambahan modal
yang dialihkan investasi disetor
PNM 6.100.068 6.073.819 26.249
Pegadaian 48.670.528 25.326.438 23.344.090
Jumlah 54.770.596 31.400.257 23.370.339
Jumlah imbalan yang dialihkan sesuai dengan hasil nilai wajar dari Kantor Jasa Penilai Publik (KJPP)
Suwendho Rinaldy dan Rekan, sesuai dengan laporan No. 00244/2.0059-02/BS/07/0242/1/VI/2021
tanggal 30 Juni 2021 dan No. 00245/2.0059-02/BS/07/0242/1/VI/202 tanggal 30 Juni 2021.
Atas PMHMETD I meningkatkan modal dan disetor penuh sebanyak 28.213.191.604 lembar saham
atau sebesar Rp1.410.659, yang terdiri dari inbreng Pemerintah sebanyak 16.108.998.710 lembar
saham atau sebesar Rp805.450 dan publik sebanyak 12.104.192.894 lembar saham atau sebesar
Rp605.210, yang mengakibatkan kenaikan tambahan modal disetor sebesar Rp94.419.142 (setelah
dikurangi oleh biaya emisi).
c. Selisih Kurs karena Penjabaran Laporan Keuangan dalam Mata Uang Asing
Akun ini merupakan selisih kurs yang timbul karena penjabaran laporan keuangan BRI Kantor
Cabang/Perwakilan luar negeri (Cayman Islands, New York, Hong Kong, Singapura, Timor-Leste dan
Taipei) dan entitas anak dalam mata uang Dolar Amerika Serikat, Dolar Hong Kong, Dolar Singapura
dan Dolar Taiwan Baru ke dalam mata uang Rupiah (Catatan 2ai). Aset dan liabilitas serta komitmen
dan kontinjensi dalam mata uang asing lainnya dijabarkan ke dalam mata uang Rupiah menggunakan
kurs spot Reuters pada pukul 16.00 WIB pada tanggal laporan posisi keuangan. Laporan laba rugi
dan penghasilan komprehensif lain konsolidasian untuk tahun yang berakhir pada tanggal-tanggal 31
Desember 2023 dan 2022 merupakan penjumlahan dari laporan laba rugi dan penghasilan
komprehensif lain konsolidasian setiap bulan yang telah dijabarkan ke dalam mata uang Rupiah
dengan menggunakan kurs tengah rata-rata pada bulan yang bersangkutan.
d. Pembagian Laba
Dalam RUPS Tahunan BRI tanggal 13 Maret 2023 dan 1 Maret 2022 pemegang saham menyetujui
pembagian dividen dari laba tahun berjalan untuk tahun yang berakhir pada tanggal-tanggal
31 Desember 2022 dan 2021 dengan rincian sebagai berikut:
Laba tahun berjalan
Untuk tahun yang berakhir
pada tanggal 31 Desember
2022 2021
Konsolidasian 43.494.766 26.406.603
Berdasarkan surat Menteri BUMN No. SR-602/MBU/11/2023 tanggal 28 November 2023, ditetapkan
pembagian dividen interim atas tahun buku 2023, yang kemudian telah disetujui oleh Direksi
berdasarkan Rapat Direksi tanggal 11 Desember 2023 sebesar Rp12.666.432 (Catatan18).
258
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
31. EKUITAS (lanjutan)
d. Pembagian Laba (lanjutan)
Berdasarkan surat Menteri BUMN No. S-820/MBU/12/2022 tanggal 19 Desember 2022, ditetapkan
pembagian dividen interim atas tahun buku 2022, yang kemudian telah disetujui oleh Direksi
berdasarkan Rapat Direksi tanggal 20 Desember 2022 sebesar Rp8.602.823.
e. Reklasifikasi Saldo Laba - Telah Ditentukan Penggunaannya
Dalam rangka menjaga struktur permodalannya, BRI telah melakukan reklasifikasi saldo laba yang
telah ditentukan penggunaannya (cadangan tujuan) ke saldo laba yang belum ditentukan
penggunaannya sebesar Rp15.093.056 pada tahun 2016. Hal ini dilakukan sehubungan dengan
penerapan Peraturan Otoritas Jasa Keuangan (POJK) No. 34/POJK.03/2016 pada tanggal 26
September 2016 tentang ”Perubahan atas POJK No. 11/POJK.03/2016 tentang Kewajiban
Penyediaan Modal Minimum Bank Umum”.
f. Saham bonus BRI
Dalam rangka meningkatkan produktivitas dan menciptakan sense of belonging terhadap
perusahaan dan memberikan insentif jangka panjang kepada pekerja untuk mencapai target yang
telah ditetapkan. Manajemen BRI memutuskan untuk memberikan program bonus kepemilikan
saham bagi pekerja dalam program Employee Stock Allocation (ESA) . Alokasi saham diberikan
kepada masing-masing pekerja berdasarkan kinerja individu dan perusahaan.
Sesuai surat Direksi No. B.0016-DIR/HCS/01/2023 tanggal 2 Januari 2023, BRI kembali
melaksanakan program ESA dimana tanggal pemberiaan alokasi hak saham atau tanggal grant pada
2 Januari 2023, dengan akhir periode vesting pada 31 Desember 2024.
Nilai wajar dari ESA pada saat pemberian pada tanggal 2 Januari 2023
sebesar Rp406.008. Nilai wajar ESA diamortisasi selama masa vesting dan diakui dalam laba rugi
dan penghasilan komprehensif lain konsolidasian, sedangkan akumulasi biaya selama periode
vesting diakui dalam ekuitas.
Biaya ESA yang diakui dalam laba rugi dan penghasilan komprehensif lain konsolidasian untuk tahun
yang berakhir pada tanggal 31 Desember 2023 sebesar Rp216.763.
Cadangan saham bonus dari program sebelumnya yang telah jatuh tempo sebesar Rp210.266 yang
mengakibatkan kenaikan tambahan modal disetor.
Biaya ESA yang diakui dalam laba rugi dan penghasilan komprehensif lain konsolidasian untuk tahun
yang berakhir pada tanggal 31 Desember 2023 sebesar Rp203.004.
Selain program ESA bagi karyawan, terdapat juga program Long Term Incentives yang ditujukan
kepada direksi dan komisaris non independen BRI dimana tanggal pemberiaan alokasi hak saham
atau tanggal grant pada 23 Desember 2022, dengan akhir periode vesting pada 31 Maret 2025.
Nilai wajar dari ESA pada saat pemberian pada tanggal 2 Januari 2023
sebesar Rp141.438. Nilai wajar ESA diamortisasi selama masa vesting dan diakui dalam laba rugi
dan penghasilan komprehensif lain konsolidasian, sedangkan akumulasi biaya selama periode
vesting diakui dalam ekuitas.
Biaya ESA yang diakui dalam laba rugi dan penghasilan komprehensif lain konsolidasian untuk tahun
yang berakhir pada tanggal 31 Desember 2023 sebesar Rp63.630.
Biaya ESA yang diakui dalam laba rugi dan penghasilan komprehensif lain konsolidasian untuk tahun
yang berakhir pada tanggal 31 Desember 2023 sebesar Rp70.719.
259
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
31. EKUITAS (lanjutan)
g. Perubahan proporsi kepemilikan oleh kepentingan non-pengendali di PT Asuransi BRI Life (BRI Life)
Berdasarkan Akta No. 8 tanggal 2 Maret 2021, yang dibuat di hadapan Jose Dima Satria, S.H., M.Kn.,
Notaris di Jakarta Selatan, dimana para Pemegang Saham menyetujui untuk menerbitkan saham
baru sehingga modal dasar BRI Life menjadi Rp400.000.000.000 (empat ratus milyar rupiah), terbagi
atas 4.000.000 (empat juta) saham dengan masing-masing saham bernilai nominal Rp100.000
(seratus ribu rupiah) (Catatan 1f).
Berdasarkan Perjanjian Pemegang Saham tanggal 2 Maret 2021, FWD Financial Services Pte. Ltd
akan mengambil alih sebanyak 936.458 (sembilan ratus tiga puluh enam ribu empat ratus lima puluh
delapan) saham sebagai kelanjutan dari kerjasama strategis jangka panjang sehingga komposisi
kepemilikan saham BRI Life adalah BRI sebesar 63,83%, Yayasan Kesejahteraan Pekerja BRI
sebesar 6,31% dan FWD Financial Services Pte. Ltd sebesar 29,86% (Catatan 1f).
Berdasarkan Akta No. 11 tanggal 2 Maret 2023, Pemegang Saham BRI Life memutuskan dan
menyetujui peningkatan modal ditempatkan dan disetor dari Rp339.200 menjadi Rp365.559, dengan
mengeluarkan saham baru 263.580 (dua ratus enam puluh tiga ribu lima ratus delapan puluh) lembar
saham atau dalam nilai nominal yaitu sebesar Rp26.358 yang diambil seluruhnya oleh FWD
Management Holdings Limited. Dengan demikian, terhitung sejak tanggal 2 Maret 2023 susunan
kepemilikan saham BRI Life menjadi: BRI 54,77%, Yayasan Kesejahteraan Pekerja BRI 5,42% dan
FWD Management Holdings Limited 39,82% (Catatan 1f).
Dikarenakan proporsi ekuitas yang dimiliki oleh kepentingan non-pengendali berubah, BRI
menyesuaikan jumlah tercatat kepentingan pengendalian dan kepentingan non-pengendalian untuk
mencerminkan perubahan kepemilikan dalam BRI Life. Perbedaan antara jumlah tercatat
kepentingan non-pengendali yang disesuaikan dan nilai wajar imbalan yang diterima BRI diakui
secara langsung dalam ekuitas yaitu pada akun ‘’Dampak Transaksi Pengendalian Non-Pengendali’’
sebesar Rp1.758.580.
h. Kepentingan non-pengendali
Berikut di bawah ini adalah rincian dari kepentingan non-pengendali:
31 Desember 2023 31 Desember 2022
Kepentingan non-pengendali
Entitas induk
PT Asuransi BRI Life 4.162.054 3.223.619
PT Bank Raya Indonesia Tbk 454.832 451.221
PT BRI Asuransi Indonesia 201.041 162.216
PT BRI Danareksa Sekuritas 171.415 156.079
PT Danareksa Investment Management 79.261 79.610
Entitas anak 39.983 28.561
Total 5.108.586 4.101.306
i. Pengalihan Sebagian saham Seri B milik Negara Republik Indonesia kepada Indonesia Investment
Authority
Berdasarkan Peraturan Pemerintah RI No. 111 Tahun 2021 tentang Penambahan Penyertaan Modal
Negara Republik Indonesia ke dalam Modal Lembaga Pengelola Investasi telah ditetapkan
penambahan penyertaan modal negara kepada Lembaga Pengelola Investasi (dalam hal ini
Indonesia Investment Authority). Penambahan penyertaan modal tersebut berasal dari pengalihan
saham seri B milik Negara Republik Indonesia pada BRI.
260
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
31. EKUITAS (lanjutan)
i. Pengalihan Sebagian saham Seri B milik Negara Republik Indonesia kepada Indonesia Investment
Authority (lanjutan)
Selanjutnya sesuai dengan Akta Notaris No. 33 Tentang Perjanjian Pengalihan Hak atas Saham
Negara Republik Indonesia pada Perusahaan Perseroan (Persero) PT Bank Rakyat Indonesia
(Persero) Tbk kepada dan Dalam Rangka Penambahan Penyertaan Modal Negara Republik
Indonesia ke dalam Modal Lembaga Pengelola Investasi yang dibuat oleh Notaris Fathiah Helmi,
S.H. Pengalihan Sebagian saham seri B milik Negara Republik Indonesia pada BRI kepada Indonesia
Investment Authority telah efektif setelah ditandatanganinya Akta tersebut pada tanggal
23 Desember 2021.
Pengalihan sebagian saham seri B milik Negara Republik Indonesia pada BRI kepada Indonesia
Investment Authority sejumlah 5.498.021.834 lembar saham atau sebesar 3,63%, sehingga saham
seri B milik Negara Republik Indonesia pada BRI menjadi sejumlah 80.610.976.875 lembar saham
atau 53,19%.
32. PENDAPATAN BUNGA DAN SYARIAH
Pendapatan bunga diperoleh dari:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Rupiah
Kredit yang diberikan
Mikro 78.421.645 68.456.601
Ritel 53.918.613 50.441.719
Korporasi 2.416.635 (1.278.984)
Piutang Pembiayaan 5.391.369 5.430.057
Efek-efek
Nilai wajar melalui laba rugi
Obligasi Pemerintah 270.644 222.135
Obligasi 62.666 22.819
Nilai wajar melalui penghasilan komprehensif lain
Obligasi Pemerintah 3.034.842 3.959.578
Obligasi 798.664 784.794
Negotiable Certificate of Deposit 1.613 2.874
Medium-Term Note 27.498 15.893
Sertifikat Bank Indonesia 318.783 -
Biaya perolehan diamortisasi
Obligasi Pemerintah 6.181.050 6.428.279
Obligasi 117.789 89.665
Medium-Term Note 1.210 5.530
Negotiable Certificate of Deposit - 3.324
Efek-efek yang dibeli dengan janji dijual kembali 1.916.308 1.058.843
Penempatan pada Bank Indonesia
dan lembaga keuangan lain
Deposit Facility/Term Deposit 287.304 464.903
Inter-bank call money 62.443 6.096
Lain-lain 979.344 639.957
Giro pada Bank Indonesia 5.679 11.202
Lain-lain 1.118.747 654.742
155.332.846 137.420.027
261
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
32. PENDAPATAN BUNGA DAN SYARIAH (lanjutan)
Pendapatan bunga diperoleh dari:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Mata uang asing
Kredit yang diberikan
Korporasi 5.867.864 1.339.841
Ritel 274.070 180.661
Piutang pembiayaan 4.466 9.101
Efek-efek
Nilai wajar melalui laba rugi
Obligasi Pemerintah 22.765 6.073
Obligasi 1.998 1.134
Nilai wajar melalui penghasilan komprehensif lain
Obligasi Pemerintah 1.027.700 1.007.129
Obligasi 283.604 84.018
Sertifikat Bank Indonesia 106.273 12.544
Negotiable Certificate of Deposit 6.366 1.965
Biaya perolehan diamortisasi
Obligasi Pemerintah 670.571 736.801
Obligasi 18.138 18.049
Efek-efek yang dibeli dengan janji dijual kembali 379 -
Penempatan pada Bank Indonesia
dan lembaga keuangan lain
Deposit Facility/Term Deposit 879.372 271.833
Inter-bank call money 376.852 325.502
Lain-lain 390.216 124.466
Giro pada Bank Indonesia 37 27
Lain-lain 788.870 217.602
10.719.541 4.336.746
Total Pendapatan Bunga 166.052.387 141.756.773
Pendapatan syariah diperoleh dari:
Rupiah
Murabahah 10.245.474 7.819.097
Mudharabah 2.693.765 2.296.645
Ujrah 4.368 2.301
Total Pendapatan Syariah 12.943.607 10.118.043
Total 178.995.994 151.874.816
Dalam pendapatan bunga kredit yang diberikan segmen korporasi termasuk juga kerugian modifikasi
sebesar Rp6.636.709 akibat restrukturisasi debitur signifikan di tahun 2022. Dimana nilai tercatat debitur
sebelum restrukturisasi sebesar Rp10.355.605 dan setelah restrukturisasi menjadi Rp3.718.896.
262
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
33. BEBAN BUNGA DAN SYARIAH
Akun ini merupakan beban bunga atas:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Rupiah
Deposito berjangka 18.796.685 10.529.033
Giro 4.339.643 2.946.557
Pinjaman yang diterima 2.836.395 1.495.161
Surat berharga yang diterbitkan 2.455.463 3.042.773
Tabungan 1.339.742 1.160.765
Efek yang dijual dengan janji dibeli kembali 617.032 8.548
Simpanan dari bank lain
dan Lembaga keuangan lainnya 264.514 94.016
Pinjaman Subordinasi 35.310 39.432
Sertifikat Deposito - 14.633
Lain-lain 3.989.035 3.697.558
34.673.819 23.028.476
Mata uang asing
Giro 3.095.269 483.614
Pinjaman yang diterima 1.812.804 691.111
Deposito berjangka 1.575.165 579.772
Surat berharga yang diterbitkan 513.444 690.081
Simpanan dari bank lain dan lembaga keuangan lainnya 412.641 364.637
Efek yang dijual dengan janji dibeli kembali 341.089 171.648
Tabungan 8.832 4.603
Lain-lain 225.801 255.759
7.985.045 3.241.225
42.658.864 26.269.701
Beban syariah 1.153.643 1.008.042
Total Beban Syariah 1.153.643 1.008.042
Total 43.812.507 27.277.743
263
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
34. BEBAN PENYISIHAN KERUGIAN PENURUNAN NILAI ATAS ASET KEUANGAN - NETO
Akun ini merupakan beban/(pembalikan) penyisihan kerugian penurunan nilai atas aset keuangan
sebagai berikut:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Kredit yang diberikan (Catatan 11f) 26.242.301 25.730.075
Piutang pembiayaan (Catatan 13c) 2.701.049 2.291.058
Wesel Ekspor dan Tagihan Lainnya (Catatan 8d) 684.994 497.759
Tagihan Akseptasi (Catatan 14d) 114.993 (351.099)
Penempatan pada Bank Indonesia
dan lembaga keuangan lain (Catatan 6e) (123) (3.907)
Giro pada Bank lain (Catatan 5e) (8.542) (10.722)
Efek-efek (Catatan 7i) (18.805) (643.554)
Pinjaman Syariah (Catatan 12) (192.441) (124.704)
Total 29.523.426 27.384.906
35. BEBAN TENAGA KERJA DAN TUNJANGAN
Rincian akun ini adalah sebagai berikut:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Gaji, upah dan tunjangan 21.811.379 20.058.197
Bonus, insentif dan tantiem 8.644.647 9.896.459
Program bagi pekerja (Catatan 42) 2.306.592 3.325.725
Pendidikan dan pelatihan 1.243.074 1.153.346
Tunjangan kesehatan 747.928 1.476.937
Iuran Jamsostek 979.670 962.339
Biaya kompensasi saham 257.314 -
Lain-lain 1.859.671 2.517.130
Total 37.850.275 39.390.133
Jumlah gaji dan tunjangan untuk Direksi adalah sebesar Rp195.671 dan Rp189.966 masing-masing
untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2023 dan 2022, sedangkan jumlah gaji
dan tunjangan untuk Dewan Komisaris adalah sebesar Rp83.417 dan Rp84.369 masing-masing untuk
tahun yang berakhir pada tanggal-tanggal 31 Desember 2023 dan 2022 (Catatan 44).
Jumlah tantiem, bonus dan insentif Direksi, Dewan Komisaris dan manajemen kunci BRI yang dibayarkan
adalah sebesar Rp750.925 dan Rp672.863 masing-masing untuk tahun yang berakhir pada tanggal 31
Desember 2023 dan 2022 (Catatan 44).
264
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
36. BEBAN UMUM DAN ADMINISTRASI
Rincian akun ini adalah sebagai berikut:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Jasa outsourcing 4.774.261 4.452.691
Barang dan jasa pihak ketiga 4.166.991 3.277.794
Penyusutan aset tetap dan aset hak guna (Catatan 16) 3.726.291 3.614.805
Perbaikan dan pemeliharaan 2.880.929 2.686.849
E-Channel 1.863.958 1.891.867
Sewa 1.811.534 2.071.605
Transportasi 1.579.211 1.404.568
Jasa profesional 820.808 834.173
Listrik dan air 774.227 693.924
Komunikasi 522.559 405.604
Peralatan kantor 458.565 486.775
Percetakan dan benda pos 349.349 380.011
Penelitian dan pengembangan produk 215.980 279.262
Instalasi komputer 101.399 82.586
Lain-lain 4.438.147 3.396.172
Total 28.484.209 25.958.686
37. (BEBAN) PENDAPATAN NON OPERASIONAL - NETO
Rincian akun ini adalah sebagai berikut:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Laba penjualan aset tetap 125.187 242.077
Pendapatan sewa 458 6.759
Sumbangan (363) (28.361)
Corporate Social Responsibility (28.914) (29.084)
Tanggung Jawab Sosial dan Lingkungan Non PUMK (341.998) (284.912)
Lain-lain - neto (153.395) 384.185
Total (399.025) 290.664
265
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
38. PERPAJAKAN
a) Utang Pajak
Pada tanggal-tanggal 31 Desember 2023 dan 2022, rincian utang pajak adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
BRI (entitas induk)
Pajak Penghasilan
Pasal 25 1.461.224 1.135.923
Pasal 29 20.725 678.296
1.481.949 1.814.219
Entitas anak
Pajak Penghasilan 959.642 1.148.050
Pajak Pertambahan Nilai 105.248 91.513
1.064.890 1.239.563
Total 2.546.839 3.053.782
b) Beban Pajak
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
BRI (entitas induk)
Beban pajak kini dari:
Tahun berjalan 10.817.648 12.135.836
Beban (Manfaat) pajak penghasilan tangguhan 3.101.244 (544.446)
13.918.892 11.591.390
266
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
38. PERPAJAKAN (lanjutan)
b) Beban Pajak (lanjutan)
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Entitas anak
Beban pajak kini dari:
Tahun berjalan 2.241.079 2.178.688
Beban (Manfaat) pajak penghasilan tangguhan (155.307) (581.584)
2.085.772 1.597.104
Total 16.004.664 13.188.494
Rekonsiliasi antara laba sebelum beban pajak seperti yang disajikan dalam laporan laba rugi dan
penghasilan komprehensif lain konsolidasian dengan taksiran penghasilan kena pajak adalah
sebagai berikut:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Laba sebelum beban pajak
sesuai dengan laporan laba rugi dan
penghasilan komprehensif lain konsolidasian 76.429.712 64.596.701
Bagian laba entitas anak (9.357.562) (5.177.391)
Laba sebelum beban pajak BRI (entitas induk) 67.072.150 59.419.310
Perbedaan temporer:
Benefit pekerja berbasis saham 115.688 -
Penyusutan aset tetap 64.402 (70.504)
Kerugian yang belum direalisasi dari
nilai efek-efek yang diukur pada nilai wajar
melalui laporan laba rugi (39.388) (84.240)
Pembentukan penyisihan beban pekerja (221.789) 3.510.840
Cadangan estimasi kerugian
komitmen dan kontinjensi (339.718) (516.872)
Cadangan kerugian aset produktif (15.807.615) 26.279
(16.228.420) 2.865.503
267
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
38. PERPAJAKAN (lanjutan)
b) Beban Pajak (lanjutan)
Rekonsiliasi antara laba sebelum beban pajak seperti yang disajikan dalam laporan laba rugi dan
penghasilan komprehensif lain konsolidasian dengan taksiran penghasilan kena pajak adalah
sebagai berikut (lanjutan):
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Perbedaan permanen:
Promosi 2.188.093 1.845.752
Humas 860.662 84.507
Representasi dan sumbangan 176.675 217.004
Perjalanan dan santunan 45.459 43.112
Pendapatan dividen yang dibebaskan dari pajak (95.133) (1.540.279)
Laba dari Unit Kerja Luar Negeri (353.604) (510.122)
Bagian laba entitas asosiasi (884.087) (749.580)
Pendapatan yang merupakan bukan objek pajak (1.187.800) (599.931)
Lain-lain 5.340.996 2.797.546
6.091.261 1.588.009
Taksiran penghasilan kena pajak 56.934.991 63.872.822
Entitas induk
Beban pajak-kini (10.817.648) (12.135.836)
Pembayaran angsuran pajak
penghasilan selama tahun berjalan 10.796.923 11.457.540
Estimasi utang pajak penghasilan - Pasal 29 (20.725) (678.296)
Pembayaran angsuran pajak penghasilan
selama catatan tahun berjalan (Catatan 17) 2.089.356 -
Entitas anak
Beban pajak-kini (2.241.079) (2.178.688)
Pembayaran angsuran pajak
penghasilan selama tahun berjalan 1.520.080 1.225.579
Estimasi utang pajak penghasilan -
Pasal 29 - neto (720.999) (953.109)
Perhitungan Pajak Penghasilan Badan untuk tahun yang berakhir tanggal 31 Desember 2023 adalah
sebagaimana disebutkan di atas akan dilaporkan oleh BRI dalam Surat Pemberitahuan Tahunan
Pajak Penghasilan (SPT PPh Badan) tahun 2023 ke kantor pajak.
Perhitungan Pajak Penghasilan Badan untuk tahun yang berakhir pada tanggal 31 Desember 2022
adalah sesuai dengan SPT Tahunan Perusahaan.
268
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
38. PERPAJAKAN (lanjutan)
b) Beban Pajak (lanjutan)
Rekonsiliasi antara beban pajak penghasilan dan laba sebelum pajak penghasilan yang dikalikan
tarif pajak yang berlaku adalah sebagai berikut:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Laba sebelum beban pajak sesuai dengan laporan
laba rugi dan penghasilan komprehensif lain
konsolidasian 76.429.712 64.596.701
Beban pajak dengan tarif pajak yang berlaku 14.810.004 12.792.030
Pendapatan yang tidak dapat dikurangkan
untuk tujuan perpajakan
BRI 1.157.340 301.722
Entitas anak 37.320 94.742
16.004.664 13.188.494
c) Aset Pajak Tangguhan
Pengaruh pajak atas perbedaan temporer yang signifikan antara pelaporan komersial dan pajak
(dicatat pada akun “aset pajak tangguhan”) adalah sebagai berikut:
31 Desember 2023
Dikreditkan/
(dibebankan) Dibebankan
Saldo awal ke laba rugi ke ekuitas Saldo akhir
Entitas Induk
Cadangan kerugian aset produktif 9.891.617 (3.003.447) - 6.888.170
Penyisihan beban pekerja 3.147.827 (42.140) - 3.105.687
Cadangan estimasi kerugian komitmen dan kontinjensi 1.226.755 (64.546) - 1.162.209
Kerugian yang belum direalisasi dari efek-efek yang diukur
pada nilai wajar melalui penghasilan komprehensif lain 1.046.955 - (469.741) 577.214
Pengukuran kembali program imbalan pasti 162.159 - 295.628 457.787
Benefit pekerja berbasis saham 43.047 21.981 - 65.028
Keuntungan yang belum direalisasi dari nilai efek-efek
yang diukur pada nilai wajar melalui laba rugi (9.456) (7.484) - (16.940)
Penyusutan aset tetap (93.585) (5.608) - (99.193)
Aset pajak tangguhan neto - entitas induk 15.415.319 (3.101.244) (174.113) 12.139.962
Aset pajak tangguhan neto - entitas anak 3.297.675 3.465.500
Total aset pajak tangguhan konsolidasian - neto 18.712.994 15.605.462
269
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
38. PERPAJAKAN (lanjutan)
b) Aset Pajak Tangguhan (lanjutan)
Pengaruh pajak atas perbedaan temporer yang signifikan antara pelaporan komersial dan pajak
(dicatat pada akun “aset pajak tangguhan”) adalah sebagai berikut (lanjutan):
31 Desember 2022
Dikreditkan/
(dibebankan) Dibebankan
Saldo awal ke laba rugi ke ekuitas Saldo akhir
Entitas Induk
Cadangan kerugian aset produktif 9.886.624 4.993 - 9.891.617
Penyisihan beban pekerja 2.480.767 667.060 - 3.147.827
Cadangan estimasi kerugian komitmen dan kontinjensi 1.324.961 (98.206) - 1.226.755
Kerugian yang belum direalisasi dari efek-efek yang diukur
pada nilai wajar melalui penghasilan komprehensif lain (438.445) - 1.485.400 1.046.955
Pengukuran kembali program imbalan pasti 301.080 - (138.921) 162.159
Benefit pekerja berbasis saham 43.047 - - 43.047
Keuntungan yang belum direalisasi dari nilai efek-efek
yang diukur pada nilai wajar melalui laba rugi 6.549 (16.005) - (9.456 )
Penyusutan aset tetap (80.189) (13.396) - (93.585 )
Aset pajak tangguhan neto - entitas induk 13.524.394 544.446 1.346.479 15.415.319
Aset pajak tangguhan neto - entitas anak 2.760.504 3.297.675
Total aset pajak tangguhan konsolidasian - neto 16.284.898 18.712.994
Manajemen BRI berkeyakinan bahwa aset pajak tangguhan dapat dipulihkan kembali melalui
penghasilan kena pajak di masa yang akan datang.
Pada tanggal 30 Juni 2020, Pemerintah menerbitkan Peraturan Pemerintah Pengganti Undang-Undang
(Perpu) Republik Indonesia No. 1 Tahun 2020 yang telah menjadi Undang-Undang (UU) No. 2 Tahun
2020, serta menetapkan Peraturan Pemerintah (PP) No. 30 Tahun 2020 tentang Penurunan Tarif Pajak
Penghasilan bagi Wajib Pajak Badan Dalam Negeri Yang Berbentuk Perseroan Terbuka dan berlaku
sejak tanggal diundangkan, yaitu pada 19 Juni 2020. Selanjutnya pada tanggal 29 Oktober 2021,
Pemerintah menerbitkan Undang-Undang Republik Indonesia No. 7 Tahun 2021 tentang Harmonisasi
Peraturan Perpajakan (UU HPP).
Adapun aturan tersebut telah menetapkan antara lain, penurunan tarif pajak penghasilan wajib pajak
badan dalam negeri dan bentuk usaha tetap dari semula 25% menjadi 22% untuk tahun pajak 2020,
2021, 2022, dan tahun selanjutnya, serta pengurangan lebih lanjut tarif pajak sebesar 3% untuk wajib
pajak dalam negeri yang memenuhi persyaratan tertentu.
Untuk tahun yang berakhir pada tanggal 31 Desember 2023, berdasarkan surat keterangan dari Datindo
Entrycom No. DE/I/2024 tanggal 4 Januari 2024 yang berkaitan dengan kepemilikan saham BRI dan
laporan bulanan kepemilikan saham dari Biro Administrasi Efek, semua persyaratan tertentu di atas untuk
memperoleh fasilitas penurunan tarif pajak tersebut telah terpenuhi.
Untuk tahun yang berakhir pada tanggal 31 Desember 2022, berdasarkan surat keterangan dari Datindo
Entrycom No. DE/I/2023-0187 tanggal 4 Januari 2023 yang berkaitan dengan kepemilikan saham BRI
dan laporan bulanan kepemilikan saham dari Biro Administrasi Efek, semua persyaratan tertentu di atas
untuk memperoleh fasilitas penurunan tarif pajak tersebut telah terpenuhi.
270
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
38. PERPAJAKAN (lanjutan)
Pada tanggal 20 Desember 2022 Pemerintah menerbitkan Peraturan Pemerintah (PP) Nomor 55 Tahun
2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan, selanjutnya pada tanggal 27 Juni
2023 Pemerintah menerbitkan Peraturan Menteri Keuangan (PMK) Nomor 66 Tahun 2023 tentang
Perlakuan Pajak Penghasilan atas Penggantian atau Imbalan Sehubungan dengan Pekerjaan atau Jasa
yang Diterima atau Diperoleh dalam Bentuk Natura dan/atau Kenikmatan.
Manajemen Bank berkeyakinan bahwa tidak diperlukan adanya pembentukan cadangan pajak untuk
tahun pajak yang belum diperiksa oleh Direktorat Jenderal Pajak.
39. MANAJEMEN RISIKO
Kegiatan usaha BRI senantiasa dihadapkan pada risiko-risiko yang berkaitan dengan fungsinya sebagai
lembaga intermediasi keuangan. Perkembangan yang pesat pada lingkungan eksternal dan internal
perbankan juga menyebabkan risiko kegiatan usaha bank semakin kompleks. Oleh karena itu, agar
mampu beradaptasi dalam lingkungan bisnis, BRI dituntut untuk mengelola risiko secara terpadu dan
sistematis, yakni pengelolaan terhadap risiko kredit, risiko likuiditas, risiko operasional, risiko pasar, risiko
strategis, risiko kepatuhan, risiko reputasi dan risiko hukum.
Prinsip-prinsip pengelolaan risiko terpadu dan sistematis oleh BRI dituangkan dalam beberapa
kebijakan dan prosedur, antara lain Kebijakan Manajemen Risiko (KMR). KMR sebagai aturan
tertinggi dalam implementasi manajemen risiko pada seluruh kegiatan bisnis BRI, dimulai dari kebijakan
umum, strategi, organisasi, sistem informasi manajemen risiko, proses dan penerapan manajemen
risiko, sampai dengan sistem pengendalian intern. Pelaksanaan penerapan manajemen risiko diatur
dalam kebijakan-kebijakan turunan sesuai dengan jenis risikonya.
Dewan Komisaris dan Direksi bertanggung jawab atas efektivitas penerapan manajemen risiko di BRI
dan memegang peranan penting dalam mendukung dan mengawasi keberhasilan penerapannya di
seluruh unit kerja.
Dewan Komisaris melakukan evaluasi terhadap kebijakan dan implementasi manajemen risiko yang
dilakukan oleh Direksi. Evaluasi dilakukan dalam rangka memastikan bahwa Direksi mengelola aktivitas
dan risiko-risiko BRI secara efektif. Dalam melakukan pengawasan aktif terhadap manajemen risiko BRI,
Dewan Komisaris dibantu oleh Komite Pengawasan Manajemen Risiko (KPMR).
Direksi menentukan arah kebijakan dan strategi manajemen risiko secara komprehensif beserta
implementasinya. Selain itu, Direksi memastikan seluruh risiko yang material dan dampaknya telah
ditindaklanjuti, serta memastikan pelaksanaan langkah-langkah perbaikan atas permasalahan atau
penyimpangan dalam kegiatan usaha BRI. Direksi menunjuk Direktur khusus, dalam hal ini Direktur
Manajemen Risiko, untuk menjalankan proses pengawasan dan pengendalian risiko secara bank-wide.
271
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Direksi BRI dibantu oleh Risk Management Committee (RMC) individual dan RMC terintegrasi
(konsolidasi dengan entitas anak) sebagai komite dalam sistem manajemen risiko BRI yang bertugas
memberikan rekomendasi kepada Direktur Utama dalam merumuskan kebijakan, menyempurnakan
pelaksanaan kebijakan, mengevaluasi perkembangan dan kondisi profil risiko serta memberikan saran-
saran dan langkah-langkah perbaikan.
Manajemen Risiko Kredit
Risiko kredit adalah risiko akibat kegagalan debitur dan/atau pihak lain dalam memenuhi kewajiban
kepada BRI termasuk kegagalan settlement. BRI melakukan identifikasi dan mengukur tingkat risiko calon
debitur melalui pengembangan Internal Risk Rating. BRI memantau kualitas kredit sebagai bagian dari
identifikasi dini dari pemburukan kredit. Pengelolaan risiko kredit dilakukan melalui kebijakan pengelolaan
risiko secara komprehensif dan terintegrasi. BRI menyusun kebijakan manajemen risiko kredit
diantaranya tata kelola, pengelolaan limit pada batasan eksposur risiko yang dapat diterima, pengelolaan
limit pada batasan geografis, dan pengelolaan limit konsentrasi per industri. Rating risiko kredit diperbarui
secara berkala untuk memperkirakan potential loss sebagai risiko akibat ekspansi kredit dan penentuan
tindak lanjut perbaikan.
Penerapan manajemen risiko kredit selain bertujuan untuk mematuhi regulasi yang berlaku, juga
merupakan suatu keharusan dalam rangka menerapkan sistem pengelolaan risiko kredit pada tingkat risk
and return yang optimum dan sesuai dengan praktik di perbankan. Penerapan manajemen risiko kredit
diharapkan mampu mendorong kegiatan bisnis BRI namun tetap menperhatikan prinsip kehati-hatian.
Melalui penerapan Early Warning System (EWS) terhadap perkembangan kondisi usaha debitur,
maka pengelolaan risiko kredit yang efektif dapat meminimalkan risiko terjadinya kerugian dan
mengoptimalkan penggunaan modal untuk memperoleh pendapatan yang maksimal.
Pengelolaan risiko kredit BRI dimaksudkan agar kemungkinan kerugian yang diakibatkan oleh tidak
terbayarnya pinjaman yang diberikan dan kontrak keuangan lainnya, baik secara tingkat individual
maupun portofolio kredit secara keseluruhan dapat dikelola seminimal mungkin. Pengelolaan risiko kredit
ini juga dilakukan BRI dalam upaya memenuhi persyaratan-persyaratan yang telah ditetapkan oleh
regulator.
BRI senantiasa melakukan penyempurnaan metodologi penilaian risiko kredit dalam rangka
meningkatkan akurasi dalam pengelolaan risiko kredit khususnya dalam proses identifikasi, pengukuran,
pemantauan dan pengendalian risiko.
1. Analisa eksposur maksimum terhadap risiko kredit setelah memperhitungkan dampak agunan dan
mitigasi risiko kredit lainnya
Nilai tercatat dari aset keuangan bank selain kredit yang diberikan dan efek-efek yang dibeli dengan
janji dijual kembali menggambarkan eksposur maksimum atas risiko kredit.
Tabel di bawah ini menunjukkan net maximum exposure atas risiko kredit untuk efek-efek
yang dibeli dengan janji dijual kembali pada tanggal-tanggal 31 Desember 2023 dan 31 Desember
2022:
31 Desember 2023
Eksposur Net
Maksimum Agunan Eksposur
Efek-efek yang dibeli dengan janji dijual kembali 33.595.231 35.000.000 1.404.769
272
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Kredit (lanjutan)
1. Analisa eksposur maksimum terhadap risiko kredit setelah memperhitungkan dampak agunan dan
mitigasi risiko kredit lainnya (lanjutan)
Tabel di bawah ini menunjukkan net maximum exposure atas risiko kredit untuk efek-efek
yang dibeli dengan janji dijual kembali pada tanggal-tanggal 31 Desember 2023 dan 31 Desember
2022 (lanjutan):
31 Desember 2022
Eksposur Net
Maksimum Agunan Eksposur
Efek-efek yang dibeli dengan janji dijual kembali 51.014.678 52.833.334 1.818.656
Untuk kredit yang diberikan, BRI menggunakan agunan untuk meminimalkan risiko kredit.
Berdasarkan klasifikasi, kredit BRI dapat dibedakan menjadi dua kelompok besar, yaitu:
1. Secured loans
2. Unsecured loans
Untuk secured loans, BRI menetapkan jenis dan nilai agunan yang dijaminkan sesuai skema kredit.
Jenis dari agunan terdiri dari:
a. Physical collateral, berupa tanah dan bangunan, Buku Pemilik Kendaraan Bermotor (BPKB) dan
properti.
b. Financial collateral, berupa simpanan (tabungan, giro, deposito), surat berharga, dan emas.
c. Lainnya berupa garansi, jaminan pemerintah dan lembaga penjamin.
Apabila terjadi default (gagal bayar), BRI akan menggunakan agunan tersebut sebagai pilihan
terakhir untuk pemenuhan kewajiban counterparty.
Unsecured loans terdiri dari fully unsecured loans seperti kartu kredit pembiayaan Mekaar dan
partially secured loans seperti kredit untuk golongan berpenghasilan tetap, kredit untuk para
pensiunan dan kredit konsumer lainnya. Dalam pembayaran kewajibannya, partially secured loans
umumnya dilakukan melalui pemotongan penghasilan secara otomatis.
Dengan demikian, meskipun kredit tersebut termasuk dalam kategori unsecured loans, tingkat risiko
dari partially secured loans tidak sebesar nilai tercatat kredit. Sedangkan untuk fully unsecured loans,
tingkat risiko adalah sebesar nilai tercatat kredit.
Mitigasi risiko kredit untuk partially secured loans terdiri dari surat keputusan pengangkatan pekerja
dan surat keterangan pensiun.
273
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Kredit (lanjutan)
2. Analisa konsentrasi risiko
a. Sektor geografis
Tabel berikut menggambarkan rincian konsentrasi risiko aset keuangan konsolidasian dengan
eksposur kredit pada nilai tercatat yang dikategorikan berdasarkan wilayah geografis pada
tanggal-tanggal 31 Desember 2023 dan 2022. Kategori wilayah geografis berdasarkan tempat
beroperasinya bisnis BRI yang sekaligus menggambarkan potensial bisnis wilayah masing-
masing:
31 Desember 2023
Jawa Indonesia
Jawa Tengah Jawa Tengah
Jakarta Barat dan DIY Timur Sumatera dan Timur Lainnya Total
Aset
Giro pada Bank Indonesia 101.829.850 3.217 506 9.400 4.117 7.537 54.494 101.909.121
Giro pada Bank lain 19.927.489 14.651 9.518 23.468 20.313 28.942 2.307.538 22.331.919
Penempatan pada Bank Indonesia
dan lembaga keuangan lain 53.257.077 30.500 455.000 - 284.500 654.300 10.543.883 65.225.260
Efek-efek
Nilai wajar melalui laba rugi 22.241.263 - - - - - 151.908 22.393.171
Nilai wajar melalui penghasilan
komprehensif lain 152.358.665 - - - - - 10.980.500 163.339.165
Biaya perolehan di amortisasi 144.234.988 - - - - - 1.123.980 145.358.968
Wesel ekspor dan tagihan lainnya 36.130.139 479.057 237.311 2.480.045 3.174.169 2.225.356 9.169.327 53.895.404
Efek-efek yang dibeli
dengan janji dijual kembali 33.595.231 - - - - - - 33.595.231
Tagihan derivatif 911.683 - - - - - - 911.683
Kredit yang diberikan
Mikro 40.158.787 52.072.126 88.364.744 76.424.151 100.872.300 146.224.668 - 504.116.776
Ritel 112.912.806 32.565.692 54.879.538 65.124.492 85.315.694 143.876.696 1.264.808 495.939.726
Korporasi 160.688.906 8.266.139 2.163.276 185.601 5.740.485 5.401.406 15.250.391 197.696.204
Pinjaman syariah 2.102.106 1.147.451 924.377 2.350.532 2.780.464 4.363.290 - 13.668.220
Piutang pembiayaan 3.484.098 12.817.167 6.408.672 8.951.008 14.544.931 8.791.558 10.887 55.008.321
Tagihan akseptasi 9.270.656 12.151 48.994 236.494 13.296 47.942 587.875 10.217.408
Aset lain-lain*) 28.371.173 279.981 311.488 433.251 606.988 1.205.464 324.927 31.533.272
Total 921.474.917 107.688.132 153.803.424 156.218.442 213.357.257 312.827.159 51.770.518 1.917.139.849
Dikurangi cadangan kerugian
penurunan nilai (88.168.856 )
Bersih 1.828.970.993
Rekening Administratif
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor 8.865.216 633.214 44.272 566.310 902.962 435.256 - 11.447.230
Garansi yang diterbitkan 46.379.671 5.000.214 2.588.992 2.877.476 3.209.606 5.836.966 - 65.892.925
Total 55.244.887 5.633.428 2.633.264 3.443.786 4.112.568 6.272.222 - 77.340.155
Dikurangi cadangan kerugian
penurunan nilai (4.884.777)
Bersih 72.455.378
*) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah, dan term deposit valas DHE
274
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Kredit (lanjutan)
2. Analisa konsentrasi risiko (lanjutan)
a. Sektor geografis (lanjutan)
Tabel berikut menggambarkan rincian konsentrasi risiko aset keuangan konsolidasian dengan
eksposur kredit pada nilai tercatat yang dikategorikan berdasarkan wilayah geografis pada
tanggal-tanggal 31 Desember 2023 dan 2022. Kategori wilayah geografis berdasarkan tempat
beroperasinya bisnis BRI yang sekaligus menggambarkan potensial bisnis wilayah masing-
masing (lanjutan):
31 Desember 2022
Jawa Indonesia
Jawa Tengah Jawa Tengah
Jakarta Barat dan DIY Timur Sumatera dan Timur Lainnya Total
Aset
Giro pada Bank Indonesia 150.880.482 3.044 729 9.163 479 51 41.202 150.935.150
Giro pada Bank lain 19.745.303 41.579 12.547 13.105 29.945 45.043 1.600.912 21.488.434
Penempatan pada Bank Indonesia
dan lembaga keuangan lain 59.483.459 229.000 16.800 - 202.000 38.600 10.432.042 70.401.901
Efek-efek
Nilai wajar melalui laba rugi 20.965.114 - - - - - 150.759 21.115.873
Nilai wajar melalui penghasilan
komprehensif lain 133.584.217 - - - - - 17.218.350 150.802.567
Biaya perolehan di amortisasi 154.852.243 - - - - - 3.554.135 158.406.378
Wesel ekspor dan tagihan lainnya 25.486.991 212.781 135.450 2.501.971 2.112.522 1.500.095 7.117.565 39.067.375
Efek-efek yang dibeli
dengan janji dijual kembali 51.014.678 - - - - - - 51.014.678
Tagihan derivatif 911.405 - - - - - - 911.405
Kredit yang diberikan
Mikro 41.326.001 53.878.956 86.808.067 76.283.493 99.502.660 145.167.899 - 502.967.076
Ritel 95.071.388 27.608.453 44.433.267 51.895.813 64.973.907 117.527.679 1.010.176 402.520.683
Korporasi 127.742.427 9.770.411 2.182.753 3.003.544 10.247.441 7.001.584 13.838.900 173.787.060
Pinjaman syariah 1.621.953 879.618 704.180 1.894.283 2.189.561 3.224.734 - 10.514.329
Piutang pembiayaan 3.387.076 11.590.101 5.707.570 8.170.095 12.180.484 8.252.591 - 49.287.917
Tagihan akseptasi 6.635.986 12.689 26.780 377.830 48.047 66.268 - 7.167.600
Aset lain-lain*) 22.065.538 327.579 287.280 346.133 450.080 1.061.174 749.163 25.286.947
Total 914.774.261 104.554.211 140.315.423 144.495.430 191.937.126 283.885.718 55.713.204 1.835.675.373
Dikurangi cadangan kerugian
penurunan nilai (94.966.839 )
Bersih 1.740.708.534
Rekening Administratif
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor 9.187.432 1.685.436 26.922 911.091 1.662.614 185.173 - 13.658.668
Garansi yang diterbitkan 54.041.372 6.131.558 3.195.108 2.770.756 3.299.117 5.417.087 - 74.854.998
Total 63.228.804 7.816.994 3.222.030 3.681.847 4.961.731 5.602.260 - 88.513.666
Dikurangi cadangan kerugian
penurunan nilai (5.006.065 )
Bersih 83.507.601
*) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain, dan pendapatan yang masih akan diterima dengan prinsip syariah
275
Page 659
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Kredit (lanjutan)
2. Analisa konsentrasi risiko (lanjutan)
b. Sektor industri
Tabel di bawah ini menggambarkan rincian eksposur kredit pada nilai tercatat yang dikategorikan
berdasarkan sektor industri pada tanggal-tanggal 31 Desember 2023 dan 2022:
31 Desember 2023
Bank dan
lembaga Perdagangan,
Pemerintah keuangan hotel dan Jasa dunia
(Termasuk BI) lainnya Pertanian Perindustrian restoran usaha Lain-lain Total
Aset
Giro pada Bank Indonesia 101.909.121 - - - - - - 101.909.121
Giro pada bank lain - 22.331.919 - - - - - 22.331.919
Penempatan pada Bank Indonesia
dan lembaga keuangan lain 48.916.961 16.308.299 - - - - - 65.225.260
Efek-efek
Nilai wajar melalui laba rugi 11.603.446 9.057.989 8.651 873.111 2 573.417 276.555 22.393.171
Nilai wajar melalui penghasilan
komprehensif lain 131.245.386 26.253.605 27 4.591.790 1.716 1.240.605 6.036 163.339.165
Biaya perolehan di amortisasi 123.438.096 21.263.702 11.000 473.431 - 172.739 - 145.358.968
Wesel ekspor
dan tagihan lainnya 1.718.917 - - 1.266.396 106.919 1.489.692 49.313.480 53.895.404
Efek-efek yang dibeli
dengan janji dijual kembali 19.317.543 14.277.688 - - - - - 33.595.231
Tagihan derivatif - 911.683 - - - - - 911.683
Kredit yang diberikan
Mikro - - 119.599.123 37.707.275 202.897.491 43.433.532 100.479.355 504.116.776
Ritel - 136.426 35.061.191 21.196.205 177.194.758 18.148.165 244.202.981 495.939.726
Korporasi 1.207.000 - 30.265.580 45.361.102 17.066.890 10.964.404 92.831.228 197.696.204
Pinjaman syariah - - 887.084 299.970 5.319.974 808.641 6.352.551 13.668.220
Piutang pembiayaan - 579.021 10.797.567 3.592.020 33.679.628 4.008.258 2.351.827 55.008.321
Tagihan akseptasi - - - 313.613 - 918.308 8.985.487 10.217.408
Aset lain-lain*) 18.675.355 6.525.822 751 42.255 434.940 327.108 5.527.041 31.533.272
Total 458.031.825 117.646.154 196.630.974 115.717.168 436.702.318 82.084.869 510.326.541 1.917.139.849
Dikurangi cadangan kerugian
penurunan nilai (88.168.856)
Bersih 1.828.970.993
Rekening Administratif
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor - 30.889 3.853.331 2.566.169 40.770 626.549 4.329.522 11.447.230
Garansi yang diterbitkan - 3.685.723 554.292 11.964.097 147.438 13.372.299 36.169.076 65.892.925
Total - 3.716.612 4.407.623 14.530.266 188.208 13.998.848 40.498.598 77.340.155
Dikurangi cadangan kerugian
penurunan nilai (4.884.777)
Bersih 72.455.378
*) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah, dan term deposit valas DHE
276
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Kredit (lanjutan)
2. Analisa konsentrasi risiko (lanjutan)
b. Sektor industri (lanjutan)
Tabel di bawah ini menggambarkan rincian eksposur kredit pada nilai tercatat yang dikategorikan
berdasarkan sektor industri pada tanggal-tanggal 31 Desember 2023 dan 2022 (lanjutan):
31 Desember 2022
Bank dan
lembaga Perdagangan,
Pemerintah keuangan hotel dan Jasa dunia
(Termasuk BI) lainnya Pertanian Perindustrian restoran usaha Lain-lain Total
Aset
Giro pada Bank Indonesia 150.935.150 - - - - - - 150.935.150
Giro pada bank lain - 21.488.434 - - - - - 21.488.434
Penempatan pada Bank Indonesia
dan lembaga keuangan lain 55.188.633 15.213.268 - - - - - 70.401.901
Efek-efek
Nilai wajar melalui laba rugi 10.605.908 3.572.717 - 181.539 - 40.886 6.714.823 21.115.873
Nilai wajar melalui penghasilan
komprehensif lain 120.244.522 22.231.398 - 4.244.793 - 1.405.012 2.676.842 150.802.567
Biaya perolehan di amortisasi 134.094.983 23.630.150 11.000 250.344 - 419.901 - 158.406.378
Wesel ekspor
dan tagihan lainnya 2.477.321 - 8.928.592 2.680.436 100.631 106.981 24.773.414 39.067.375
Efek-efek yang dibeli
dengan janji dijual kembali 46.176.061 4.838.617 - - - - - 51.014.678
Tagihan derivatif - 911.405 - - - - - 911.405
Kredit yang diberikan
Mikro - - 113.826.272 39.702.962 211.046.231 38.626.285 99.765.326 502.967.076
Ritel - 226.633 21.067.550 14.653.665 136.799.791 14.305.470 215.467.574 402.520.683
Korporasi 305.303 25.515.870 47.533.803 11.785.946 12.048.710 76.597.428 173.787.060
Pinjaman syariah - - 747.434 214.341 3.375.200 69.154 6.108.200 10.514.329
Piutang pembiayaan - 425.045 5.118.615 3.103.897 28.625.489 5.372.731 6.642.140 49.287.917
Tagihan akseptasi 6.635.986 12.689 26.780 377.830 48.047 66.268 - 7.167.600
Aset lain-lain*) 15.911.136 496.711 - 1.487.612 - 399.700 6.991.788 25.286.947
Total 542.575.003 93.047.067 175.242.113 114.431.222 391.781.335 72.861.098 445.737.535 1.835.675.373
Dikurangi cadangan kerugian
penurunan nilai (94.966.839)
Bersih 1.740.708.534
Rekening Administratif
L/C yang tidak dapat dibatalkan
yang masih berjalan dalam
rangka impor - - - 7.666.832 77.049 1.479.426 4.435.361 13.658.668
Garansi yang diterbitkan - 2.443.425 622.700 27.229.128 662.063 608.496 43.289.186 74.854.998
Total - 2.443.425 622.700 34.895.960 739.112 2.087.922 47.724.547 88.513.666
Dikurangi cadangan kerugian
penurunan nilai (5.006.065 )
Bersih 83.507.601
*) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain dan pendapatan yang masih akan diterima dengan prinsip syariah
3. Penurunan nilai aset keuangan pada tanggal-tanggal 31 Desember 2023 dan 2022.
a. Giro pada bank lain
Pada tanggal 31 Desember 2023 dan 2022, aset keuangan ini mengalami penurunan nilai secara
kolektif.
b. Penempatan pada Bank Indonesia dan lembaga keuangan lain
Pada tanggal 31 Desember 2023 dan 2022, aset keuangan ini mengalami penurunan nilai secara
kolektif.
277
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Kredit (lanjutan)
3. Penurunan nilai aset keuangan pada tanggal-tanggal 31 Desember 2023 dan 2022 (lanjutan)
c. Efek-efek
Pada tanggal-tanggal 31 Desember 2023 dan 2022, seluruh efek-efek diklasifikasikan “Lancar”.
d. Piutang pembiayaan
Pada tanggal 31 Desember 2023 dan 2022, aset keuangan ini mengalami penurunan nilai sebagai
berikut:
31 Desember 2023 31 Desember 2022
Mengalami penurunan nilai 675.752 501.260
Telah jatuh tempo tetapi
tidak mengalami penurunan nilai 2.234.453 1.556.428
Belum jatuh tempo atau tidak
mengalami penurunan nilai 52.098.116 47.230.229
55.008.321 49.287.917
Dikurangi cadangan kerugian
penurunan nilai (4.483.915) (3.477.948)
Total 50.524.406 45.809.969
e. Kredit yang diberikan dan pinjaman syariah
Pada tanggal-tanggal 31 Desember 2023 dan 2022, aset keuangan ini mengalami penurunan nilai
secara individual maupun kolektif dengan rincian sebagai berikut:
31 Desember 2023
Belum Jatuh Tempo Telah Jatuh
atau Tidak Mengalami Tempo Tetapi
Penurunan Nilai Tidak Mengalami Mengalami
Penurunan Penurunan
High Grade Standard Grade Nilai Nilai*) Total
Rupiah
Perdagangan, perhotelan dan
restoran 324.845.469 23.235.384 24.040.612 17.380.592 389.502.057
Pertanian 159.291.356 4.158.707 6.945.516 9.178.589 179.574.168
Perindustrian 59.888.517 2.497.974 3.857.594 6.557.963 72.802.048
Jasa dunia usaha 54.030.724 2.726.593 3.779.057 3.543.519 64.079.893
Listrik, gas dan air 11.190.010 90.535 74.665 145.921 11.501.131
Konstruksi 21.942.392 616.255 485.233 6.623.769 29.667.649
Pengangkutan, pergudangan dan
komunikasi 22.083.188 910.144 848.650 1.922.255 25.764.237
Jasa pelayanan sosial 5.902.571 399.620 332.307 408.163 7.042.661
Pertambangan 11.582.453 179.354 93.206 500.152 12.355.165
Lain-lain 292.865.061 5.061.289 8.947.437 4.725.767 311.599.554
963.621.741 39.875.855 49.404.277 50.986.690 1.103.888.563
*) Termasuk seluruh kredit yang dianalisa secara individual
278
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Kredit (lanjutan)
3. Penurunan nilai aset keuangan pada tanggal-tanggal 31 Desember 2023 dan 2022 (lanjutan)
e. Kredit yang diberikan dan pinjaman syariah (lanjutan)
Pada tanggal-tanggal 31 Desember 2023 dan 2022, aset keuangan ini mengalami penurunan nilai
secara individual maupun kolektif dengan rincian sebagai berikut (lanjutan):
31 Desember 2023
Belum Jatuh Tempo Telah Jatuh
atau Tidak Mengalami Tempo Tetapi
Penurunan Nilai Tidak Mengalami Mengalami
Penurunan Penurunan
High Grade Standard Grade Nilai Nilai*) Total
Mata uang asing
Perindustrian 27.711.170 463 33.951 4.604.035 32.349.619
Pertanian 10.183.322 - - 488.378 10.671.700
Listrik. gas dan air 19.679.604 - - - 19.679.604
Perdagangan. perhotelan dan
restoran 6.902.186 2.669 - 1.052.197 7.957.052
Pengangkutan. pergudangan dan
komunikasi 1.131.779 - - 74.285 1.206.064
Pertambangan 17.681.313 - - 1.814.075 19.495.388
Jasa pelayanan sosial 1.207.241 - - - 1.207.241
Jasa dunia usaha 5.670.372 - 107.213 2.690.444 8.468.029
Konstruksi 5.016.705 - - 131.408 5.148.113
Lain-lain 1.339.192 - 2.725 7.636 1.349.553
96.522.884 3.132 143.889 10.862.458 107.532.363
Total 1.060.144.625 39.878.987 49.548.166 61.849.148 1.211.420.926
Dikurangi cadangan kerugian
penurunan nilai (81.017.973)
Bersih 1.130.402.953
31 Desember 2022
Belum Jatuh Tempo Telah Jatuh
atau Tidak Mengalami Tempo Tetapi
Penurunan Nilai Tidak Mengalami Mengalami
Penurunan Penurunan
High Grade Standard Grade Nilai Nilai*) Total
Rupiah
Perdagangan, perhotelan dan
restoran 270.598.277 51.737.757 17.390.013 15.148.331 354.874.378
Pertanian 131.013.202 6.934.234 3.603.995 12.316.969 153.868.400
Perindustrian 57.399.888 5.515.252 2.699.971 7.076.290 72.691.401
Jasa dunia usaha 45.021.262 6.155.829 2.420.618 3.036.574 56.634.283
Konstruksi 18.298.376 1.355.957 444.312 7.586.856 27.685.501
Pengangkutan, pergudangan dan
komunikasi 10.142.311 1.923.318 518.692 6.096.134 18.680.455
Listrik, gas dan air 13.149.691 158.508 48.924 815.222 14.172.345
Jasa pelayanan sosial 4.312.624 836.998 211.589 548.658 5.909.869
Pertambangan 2.766.125 282.380 74.720 695.413 3.818.638
Lain-lain 261.933.718 12.515.405 6.616.108 3.579.440 284.644.671
814.635.474 87.415.638 34.028.942 56.899.887 992.979.941
*) Termasuk seluruh kredit yang dianalisa secara individual
279
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Kredit (lanjutan)
3. Penurunan nilai aset keuangan pada tanggal-tanggal 31 Desember 2023 dan 2022 (lanjutan)
e. Kredit yang diberikan dan pinjaman syariah (lanjutan)
Pada tanggal-tanggal 31 Desember 2023 dan 2022, aset keuangan ini mengalami penurunan nilai
secara individual maupun kolektif dengan rincian sebagai berikut (lanjutan):
31 Desember 2022
Belum Jatuh Tempo Telah Jatuh
atau Tidak Mengalami Tempo Tetapi
Penurunan Nilai Tidak Mengalami Mengalami
Penurunan Penurunan
High Grade Standard Grade Nilai Nilai*) Total
Mata uang asing
Perindustrian 26.726.014 570 98.184 5.104.382 31.929.150
Listrik, gas dan air 20.829.686 - - 1.371.043 22.200.729
Pertanian 6.919.636 - - 2.030.138 8.949.774
Jasa dunia usaha 5.536.793 5.848 - 2.907.310 8.449.951
Perdagangan, perhotelan dan
restoran 6.467.842 - - 1.075.554 7.543.396
Pertambangan 8.503.161 - - 2.298.276 10.801.437
Konstruksi 4.592.170 - - 2.285 4.594.455
Jasa pelayanan sosial 538.584 - - - 538.584
Pengangkutan, pergudangan dan
komunikasi 535.165 - - 265.740 800.905
Lain-lain 991.672 - 3.183 5.971 1.000.826
81.640.723 6.418 101.367 15.060.699 96.809.207
Total 896.276.197 87.422.056 34.130.309 71.960.586 1.089.789.148
Dikurangi cadangan kerugian
penurunan nilai (89.610.033)
Bersih 1.000.179.115
*) Termasuk seluruh kredit yang dianalisa secara individual
f. Wesel ekspor dan tagihan lainnya
Pada tanggal-tanggal 31 Desember 2023 dan 2022 aset keuangan ini mengalami penurunan nilai
baik secara individu dan kolektif.
g. Tagihan akseptasi
Pada tanggal-tanggal 31 Desember 2023 dan 2022, aset keuangan ini mengalami penurunan nilai
secara kolektif dan individual.
h. Efek-efek yang dibeli dengan janji dijual kembali
Pada tanggal-tanggal 31 Desember 2023 dan 2022, aset keuangan ini tidak mengalami
penurunan nilai secara individual maupun kolektif.
i. Aset lain-lain
Pada tanggal-tanggal 31 Desember 2023 dan 2022, aset keuangan ini mengalami penurunan nilai
secara individual.
280
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Kredit (lanjutan)
3. Penurunan nilai aset keuangan pada tanggal-tanggal 31 Desember 2023 dan 2022 (lanjutan)
j. Rekening administratif
Pada tanggal-tanggal 31 Desember 2023 dan 2022, akun-akun administratif ini mengalami
penurunan nilai dengan rincian sebagai berikut:
31 Desember 2023 31 Desember 2022
Rupiah
Garansi yang diterbitkan 41.712.234 47.796.102
L/C yang tidak dapat dibatalkan yang
masih berjalan dalam rangka impor 2.228.611 2.571.824
43.940.845 50.367.926
Mata uang asing
Garansi yang diterbitkan 24.180.691 27.058.896
L/C yang tidak dapat dibatalkan yang
masih berjalan dalam rangka impor 9.218.619 11.086.844
33.399.310 38.145.740
77.340.155 88.513.666
Dikurangi cadangan kerugian penurunan nilai (4.884.777) (5.006.065)
Total 72.455.378 83.507.601
4. Kualitas aset keuangan
Tabel berikut menunjukkan kualitas aset keuangan berdasarkan golongan aset untuk semua aset
keuangan yang mempunyai risiko kredit, nilai yang disajikan adalah gross.
31 Desember 2023
Telah Jatuh
Belum Jatuh Tempo Tempo Tetapi
atau Tidak Mengalami Tidak
Penurunan Nilai Mengalami Mengalami
Penurunan Penurunan
High Grade Standard Grade Nilai Nilai**) Total
Aset
Giro pada Bank Indonesia 101.909.121 - - - 101.909.121
Giro pada bank lain 22.262.708 69.211 - - 22.331.919
Penempatan pada Bank
Indonesia dan lembaga
keuangan lain 65.225.260 - - - 65.225.260
Efek-efek
Nilai wajar melalui laba rugi 13.728.657 8.664.514 - - 22.393.171
Nilai wajar melalui penghasilan
komprehensif lain 144.895.186 18.443.979 - - 163.339.165
Biaya perolehan diamortisasi 124.204.129 21.154.839 - - 145.358.968
Wesel ekspor dan tagihan lainnya 53.895.404 - - - 53.895.404
Efek-efek yang dibeli dengan
janji dijual kembali 33.595.231 - - - 33.595.231
Tagihan derivatif 911.683 - - - 911.683
Kredit yang diberikan
Mikro 448.121.725 14.430.771 29.148.737 12.415.543 504.116.776
Ritel 431.464.628 25.409.037 19.291.593 19.774.468 495.939.726
Korporasi 168.142.815 - 141.163 29.412.226 197.696.204
Pinjaman syariah 12.415.457 39.179 966.673 246.911 13.668.220
Piutang pembiayaan 47.716.681 4.381.435 2.234.453 675.752 55.008.321
Tagihan akseptasi 10.217.408 - - - 10.217.408
Aset lain-lain*) 29.531.651 652.136 1.252.273 97.212 31.533.272
Total 1.708.237.744 93.245.101 53.034.892 62.622.112 1.917.139.849
*) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah, dan term deposit valas DHE
**) Termasuk seluruh kredit yang dianalisa secara individual
281
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Kredit (lanjutan)
4. Kualitas aset keuangan (lanjutan)
Tabel berikut menunjukkan kualitas aset keuangan berdasarkan golongan aset untuk semua aset
keuangan yang mempunyai risiko kredit, nilai yang disajikan adalah gross. (lanjutan)
31 Desember 2022
Telah Jatuh
Belum Jatuh Tempo Tempo Tetapi
atau Tidak Mengalami Tidak
Penurunan Nilai Mengalami Mengalami
Penurunan Penurunan
High Grade Standard Grade Nilai Nilai**) Total
Aset
Giro pada Bank Indonesia 150.935.150 - - - 150.935.150
Giro pada bank lain 21.129.710 358.724 - - 21.488.434
Penempatan pada Bank
Indonesia dan lembaga
keuangan lain 70.401.901 - - - 70.401.901
Efek-efek
Nilai wajar melalui laba rugi 20.955.201 160.672 - - 21.115.873
Nilai wajar melalui penghasilan
komprehensif lain 136.399.669 14.402.898 - - 150.802.567
Biaya perolehan diamortisasi 156.934.530 1.471.848 - - 158.406.378
Wesel ekspor dan tagihan lainnya 38.467.643 - 599.732 - 39.067.375
Efek-efek yang dibeli dengan
janji dijual kembali 51.014.678 - - - 51.014.678
Tagihan derivatif 911.405 - - - 911.405
Kredit yang diberikan
Mikro 437.807.487 36.937.719 19.838.554 8.383.316 502.967.076
Ritel 323.608.890 45.667.970 13.591.274 19.652.549 402.520.683
Korporasi 130.043.450 - 98.184 43.645.426 173.787.060
Pinjaman syariah 9.409.869 222.868 602.297 279.295 10.514.329
Piutang pembiayaan 45.068.685 2.161.544 1.556.428 501.260 49.287.917
Tagihan akseptasi 7.167.600 - - - 7.167.600
Aset lain-lain*) 18.497.543 6.181.814 607.590 - 25.286.947
Total 1.618.753.411 107.566.057 36.894.059 72.461.846 1.835.675.373
*) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain dan pendapatan yang masih akan diterima dengan prinsip syariah
**) Termasuk seluruh kredit yang dianalisa secara individual
Kualitas kredit didefinisikan sebagai berikut:
1. Tingkat Tinggi (High Grade)
a) Giro pada Bank Indonesia, giro pada bank lain, penempatan pada Bank Indonesia dan
lembaga keuangan lain, yaitu giro atau penempatan pada institusi Pemerintah dan transaksi
dengan bank yang telah terdaftar pada Bursa.
b) Kredit yang diberikan, piutang pembiayaan dan pinjaman syariah yaitu pinjaman kepada
pihak ketiga yang belum jatuh tempo dan tidak mengalami penurunan nilai, serta tidak pernah
direstrukturisasi.
c) Wesel ekspor dan tagihan lainnya serta tagihan akseptasi yaitu tagihan kepada pihak ketiga
yang belum jatuh tempo, dan memiliki kapasitas finansial yang kuat dalam hal pembayaran
kembali seluruh kewajibannya secara tepat waktu.
d) Efek-efek dan Obligasi Pemerintah, yaitu efek-efek yang dikeluarkan oleh Pemerintah, efek-
efek dan obligasi dengan rating minimal idA- (Pefindo), A- (Fitch), atau A3 (Moody’s).
e) Penyertaan saham, yaitu penyertaan pada perusahaan yang terdaftar pada Bursa dan
memiliki tingkat kinerja keseluruhan yang baik.
282
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Kredit (lanjutan)
4. Kualitas aset keuangan (lanjutan)
Kualitas kredit didefinisikan sebagai berikut (lanjutan):
2. Tingkat Standar (Standard Grade)
a) Giro pada bank lain, penempatan pada Bank Indonesia dan lembaga keuangan lain, yaitu
giro atau penempatan pada bank yang tidak terdaftar pada Bursa.
b) Kredit yang diberikan, piutang pembiayaan dan pinjaman syariah yaitu pinjaman kepada
pihak ketiga yang belum jatuh tempo, dan tidak mengalami penurunan nilai, namun pernah
direstrukturisasi.
c) Wesel ekspor dan tagihan lainnya serta tagihan akseptasi, yaitu tagihan kepada pihak ketiga
yang belum jatuh tempo dan memiliki kapasitas finansial yang memadai dalam hal
pembayaran kembali seluruh kewajibannya secara tepat waktu.
d) Efek-efek dan Obligasi Pemerintah, yaitu efek-efek dan obligasi dengan rating antara idBBB+
sampai dengan idBBB- (Pefindo), BBB+ sampai dengan BBB- (Fitch), atau Baa1 sampai
dengan Baa3 (Moody’s).
e) Penyertaan saham, yaitu penyertaan pada perusahaan yang tidak terdaftar pada Bursa dan
memiliki tingkat kinerja keseluruhan yang baik.
Analisis Kualitas Kredit
Pengukuran Kerugian Kredit Ekspektasian
a. Peningkatan Risiko Kredit Secara Signifikan
Ketika menentukan apakah risiko gagal bayar pada instrumen keuangan telah meningkat secara
signifikan sejak pengakuan awal, Bank mempertimbangkan informasi yang wajar dan terdukung,
serta relevan yang tersedia tanpa biaya atau upaya yang berlebihan. Hal tersebut mencakup
informasi dan analisa kuantitatif dan kualitatif, berdasarkan pada pengalaman historis dan
penilaian pakar kredit dan termasuk perkiraan masa depan (forward-looking).
Tujuan dari penilaian ini adalah untuk mengidentifikasi apakah peningkatan risiko kredit secara
signifikan atas eksposur telah terjadi dengan membandingkan:
1. Probability of default (PD) atas umur tersisa pada tanggal pelaporan; dengan
2. Probability of default (PD) atas umur tersisa yang di estimasi pada saat pengakuan awal
eksposur (jika relevan, disesuaikan dengan perubahan ekspektasi pembayaran dimuka).
Bank juga menggunakan kriteria berikut dalam menentukan apakah peningkatan risiko kredit
secara signifikan atas eksposur telah terjadi:
1. Pengujian kuantitatif berdasarkan perubahan probability of default (PD)
2. Indikator kualitatif
3. Tertunggak lebih dari 30 (tiga puluh) hari.
283
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Kredit (lanjutan)
4. Kualitas aset keuangan (lanjutan)
Analisis Kualitas Kredit (lanjutan)
Pengukuran Kerugian Kredit Ekspektasian (lanjutan)
b. Credit Risk Grades
Bank mengalokasikan setiap eksposur ke credit risk grades berdasarkan variasi data yang
ditentukan dapat memprediksi risiko gagal bayar dan menerapkan pengalaman atas kredit.
Credit risk grades ditetapkan menggunakan faktor kualitatif dan kuantitatif yang dapat
mengindikasikan risiko gagal bayar. Faktor-faktor ini bervariasi tergantung pada sifat eksposur
dan jenis peminjam.
Credit risk grades ditetapkan dan dikalibrasi sedemikian rupa sehingga risiko terjadinya gagal
bayar meningkat secara eksponensial seiring dengan penurunan risiko kredit, sebagai contoh,
selisih antara credit risk rating grades 1 dan 2 lebih kecil dari pada selisih antara credit risk rating
grades 2 dan 3.
Setiap eksposur dialokasikan ke credit risk grades pada pengakuan awal berdasarkan informasi
yang tersedia tentang peminjam. Eksposur ini dipantau secara berkelanjutan dan dapat
mengakibatkan eksposur dipindahkan ke credit risk grades yang berbeda. Pemantauan
biasanya menggunakan data laporan keuangan, penggunaan fasilitas kredit, dan estimasi
kondisi ekonomi.
c. Penentuan Struktur Probability of Default
Credit risk grades adalah input utama dalam penentuan struktur PD term structure atas
eksposur. Bank mengumpulkan informasi kinerja dan gagal bayar tentang eksposur risiko kredit
yang dianalisa berdasarkan yurisdiksi atau wilayah dan menurut jenis produk dan peminjam
serta penilaian risiko kredit. Untuk beberapa portofolio, informasi yang dibeli dari penilai kredit
eksternal juga digunakan.
Bank menggunakan model statistik untuk menganalisa data yang dikumpulkan dan
menghasilkan perkiraan probability of default (PD) atas umur tersisa dan bagaimana hal ini
diperkirakan akan berubah sebagai akibat dari berlalunya waktu.
Analisa ini mencakup identifikasi dan kalibrasi hubungan antara perubahan tingkat gagal bayar
dan perubahan dalam faktor-faktor makro ekonomi utama serta analisa mendalam tentang
dampak faktor-faktor lain tertentu (seperti restrukturisasi) pada risiko gagal bayar. Untuk
sebagian besar eksposur, indikator makro ekonomi utama meliputi: Pertumbuhan Domestik
Bruto (PDB), Tingkat Konsumsi, dan Tingkat Investasi. Untuk eksposur pada industri dan/atau
wilayah tertentu, analisa dapat mencakup harga komoditas dan/atau harga properti yang
relevan.
d. Penentuan Terjadinya Peningkatan Risiko Kredit Secara Signifikan
Kriteria untuk menentukan apakah risiko kredit telah meningkat secara signifikan bervariasi
untuk setiap portofolio dan termasuk perubahan kuantitatif pada PD dan faktor kualitatif,
termasuk penentuan berdasarkan status hari tunggakan.
Risiko kredit dari eksposur tertentu dianggap telah meningkat secara signifikan sejak pengakuan
awal jika, berdasarkan permodelan kuantitatif Bank, probability of default (PD) atas umur tersisa
telah meningkat signifikan.
284
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Kredit (lanjutan)
4. Kualitas aset keuangan (lanjutan)
Analisis Kualitas Kredit (lanjutan)
Pengukuran Kerugian Kredit Ekspektasian (lanjutan)
d. Penentuan Terjadinya Peningkatan Risiko Kredit Secara Signifikan (lanjutan)
Bank juga dapat menggunakan penilaian dari analis kredit dan, jika mungkin, pengalaman
historis yang relevan, dalam menentukan bahwa mungkin eksposur telah mengalami
peningkatan risiko kredit yang signifikan berdasarkan indikator kualitatif tertentu yang dianggap
dapat mengindikasi hal tersebut dan pengaruhnya mungkin tidak sepenuhnya tercermin dalam
analisis kuantitatif secara tepat waktu.
Bank menentukan bahwa peningkatan risiko kredit secara signifikan belum terjadi apabila masih
kurang dari 30 hari tunggakan. Hari tunggakan ditentukan dengan menghitung jumlah hari sejak
tanggal jatuh tempo awal dimana pembayaran penuh belum diterima. Tanggal jatuh tempo
ditentukan tanpa mempertimbangkan masa tenggang yang mungkin tersedia bagi peminjam.
Bank memantau efektivitas kriteria yang digunakan dalam mengidentifikasi peningkatan risiko
kredit yang signifikan dengan cara reviu berkala.
e. Modifikasi Aset Keuangan
Ketentuan kontraktual pinjaman dapat dimodifikasi untuk beberapa alasan, termasuk perubahan
kondisi pasar, retensi pelanggan dan faktor-faktor lain yang tidak terkait dengan penurunan
kredit saat pinjaman yang ketentuan kontraktualnya dimodifikasi dapat menyebabkan pinjaman
awal dihentikan pengakuannya dan pinjaman hasil modifikasi diakui sebagai pinjaman baru pada
nilai wajar.
Ketika ketentuan kontraktual pinjaman dimodifikasi dan tidak mengakibatkan penghentian
pengakuan, penentuan terjadinya peningkatan risiko kredit secara signifikan dilakukan dengan
cara membandingkan:
• sisa PD sepanjang umur pada tanggal pelaporan berdasarkan ketentuan yang dimodifikasi;
dengan
• sisa PD sepanjang umur yang diestimasi berdasarkan data pada saat pengakuan awal dan
ketentuan kontraktual awal.
f. Definisi Gagal Bayar (Default)
Grup menganggap aset keuangan dalam keadaan default/gagal bayar ketika:
• Debitur tidak mungkin membayar kewajiban kreditnya secara penuh tanpa bantuan
(recourse) dari kelompok usahanya; atau
• Debitur telah melewati jatuh tempo lebih dari 90 (sembilan puluh) hari atas kewajiban kredit
material apa pun kepada kelompok usahanya.
Dalam menilai apakah debitur dalam keadaan default/gagal bayar, Grup mempertimbangkan
indikator berikut:
• Kualitatif - seperti pelanggaran persyaratan penjanjian (covenants);
• Kuantitatif - seperti status tunggakan; dan
• Berdasarkan data yang dikembangkan secara internal dan diperoleh dari sumber eksternal.
285
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Kredit (lanjutan)
4. Kualitas aset keuangan (lanjutan)
Analisis Kualitas Kredit (lanjutan)
Input, Asumsi, dan Teknik yang digunakan dalam mengestimasi penurunan nilai
a. Penggunaan informasi perkiraan masa depan (forward-looking)
Bank menggunakan informasi forward-looking dalam menilai apakah telah terjadinya
peningkatan risiko kredit secara signifikan dan pengukuran kerugian kredit ekspektasian.
Berdasarkan saran dari Komite Manajemen Risiko, pakar ekonomi dan pertimbangan berbagai
informasi aktual dan perkiraan eksternal, Bank merumuskan pandangan dasar (base case)
tentang pergerakan variabel ekonomi yang relevan dimasa depan serta perkiraan skenario lain
yang mungkin terjadi. Proses ini meliputi pengembangan dua atau lebih skenario ekonomi
tambahan dan mempertimbangkan probabilitas relatif dari keluaran (output) yang mungkin.
Informasi eksternal mencakup data ekonomi dan perkiraan yang diterbitkan oleh, seperti badan
pemerintah dan analis sektor swasta dan akademisi terpilih.
Pandangan dasar (base case) digunakan dalam perencanaan strategis dan anggaran. Skenario
yang lain mencerminkan keluaran yang lebih optimis dan keluaran yang lebih pesimis.
Skenario ekonomi yang dirumuskan menggunakan kisaran indikator utama berikut:
2023 2024
Pertumbuhan PDB dasar 5,17% dasar 5,37%
Kisaran antara 4,94 hingga 5,04% Kisaran antara 3,16 hingga 5,59%
Tingkat Konsumsi dasar 5,06% dasar 5,11%
Kisaran antara 4,54 hingga 5,22% Kisaran antara 2,70% hingga 5,32%
Tingkat Investasi dasar 4,63% dasar 6,79%
Kisaran antara 2,11 hingga 5,77% Kisaran antara 4,56 hingga 7,00%
b. Pengukuran Kerugian Kredit Ekspektasian
Input utama dalam pengukuran kerugian kredit ekspektasian adalah variabel berikut:
• Probability of Default (PD)
• Loss of Given Default (LGD)
• Exposure at Default (EAD)
Parameter ini umumnya berasal dari model statistik yang dikembangkan secara internal dan
data historis lainnya. Parameter ini disesuaikan untuk mencerminkan informasi forward-looking.
Estimasi PD adalah estimasi pada tanggal tertentu, yang dihitung berdasarkan model peringkat
statistik, dan dinilai menggunakan rating yang disesuaikan dengan berbagai kategori dari debitur
dan eksposur. Model statistik ini didasarkan pada data yang disusun secara internal yang terdiri
dari faktor kuantitatif, kualitatif, dan perkiraan berwawasan ke depan (forward-looking).
286
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Kredit (lanjutan)
4. Kualitas aset keuangan (lanjutan)
Analisis Kualitas Kredit (lanjutan)
Input, Asumsi, dan Teknik yang digunakan dalam mengestimasi penurunan nilai (lanjutan)
b. Pengukuran Kerugian Kredit Ekspektasian (lanjutan)
LGD adalah besarnya kerugian jika terjadi gagal bayar. Parameter LGD diestimasi secara
historis berdasarkan tingkat pemulihan atas klaim terhadap debitur yang gagal bayar. LGD juga
diamati dengan mempertimbangkan jaminan tunai yang merupakan bagian intergral dari aset
keuangan terhutang serta biaya yang dikeluarkan dalam proses pemulihan.
EAD merepresentasikan estimasi eksposur jika terjadi gagal bayar. EAD suatu aset keuangan
adalah jumlah tercatat bruto. Untuk komitmen pinjaman dan jaminan keuangan, EAD mencakup
jumlah yang telah ditarik, serta jumlah potensial di masa depan yang akan ditarik, yang
diestimasi berdasarkan pengamatan historis.
Ketika pemodelan parameter dilakukan secara kolektif, instrumen keuangan dikelompokkan
berdasarkan kesamaan karakteristik risiko yang meliputi:
• Jenis instrumen;
• Peringkat risiko kredit;
• Jenis agunan;
• Tanggal pengakuan awal;
• Sisa waktu jatuh tempo.
5. Berdasarkan PSAK No. 60, aset keuangan yang telah jatuh tempo ditentukan ketika debitur gagal
melakukan pembayaran sesuai jadwal. Tabel berikut menunjukan aging analysis terhadap kredit yang
diberikan, pinjaman syariah, dan piutang pembiayaan yang telah jatuh tempo tetapi tidak mengalami
penurunan nilai.
31 Desember 2023
30 hari > 30 - 60 hari > 60 - 90 hari Total
Kredit yang diberikan
Mikro 11.816.893 7.622.524 9.709.320 29.148.737
Ritel 9.468.675 4.877.863 4.945.055 19.291.593
Korporasi 141.163 - - 141.163
Pinjaman syariah 620.753 345.920 - 966.673
Piutang pembiayaan 65.996 1.466.403 702.054 2.234.453
Total 22.113.480 14.312.710 15.356.429 51.782.619
31 Desember 2022
30 hari > 30 - 60 hari > 60 - 90 hari Total
Kredit yang diberikan
Mikro 8.249.936 5.197.796 6.390.822 19.838.554
Ritel 6.615.854 3.522.177 3.453.243 13.591.274
Korporasi 98.184 - - 98.184
Pinjaman syariah 342.181 167.438 92.678 602.297
Piutang pembiayaan 1.556.428 - - 1.556.428
Total 16.862.583 8.887.411 9.936.743 35.686.737
287
Page 671
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Likuiditas
Risiko Likuiditas merupakan risiko akibat ketidakmampuan BRI untuk memenuhi kewajiban jatuh tempo
dari sumber pendanaan arus kas dan/atau dari aset likuid berkualitas tinggi yang dapat diagunkan
sehingga tidak mengganggu aktivitas dan kondisi keuangan BRI.
BRI mengelola risiko likuiditas agar dapat memenuhi setiap kewajiban finansial yang sudah diperjanjikan
secara tepat waktu, serta dapat memelihara tingkat likuiditas yang memadai dan optimal.
Untuk mendukung pengelolaan likuiditas, BRI menetapkan Pedoman Pelaksanaan Penerapan
Manajemen Risiko Likuiditas (PPPMRL) yang mencakup kebijakan manajemen likuiditas, proyeksi arus
kas, profil maturitas (maturity gap), net stable funding ratio dan liquidity coverage ratio, pedoman
penetapan limit risiko likuiditas, stress test risiko likuiditas, contingency funding plan dan sistem informasi
risiko likuiditas. Pedoman ini bertujuan untuk memastikan kecukupan pengelolaan risiko likuiditas harian
dalam memenuhi kewajiban pada kondisi normal maupun kondisi krisis secara tepat waktu dari berbagai
sumber dana yang tersedia, termasuk memastikan ketersediaan aset likuid berkualitas tinggi dan
penghimpunan DPK yang memiliki struktur yang sehat dan sustainable.
BRI juga melakukan simulasi stress testing secara triwulanan yang disampaikan kepada Dewan Direksi
dan Komisaris BRI melalui Risk Management Committee (RMC). Tujuan dari stress testing yaitu untuk
mengukur ketahanan atau kemampuan untuk memenuhi kebutuhan likuiditas selama kondisi krisis
(stress). Selain itu, stress test juga digunakan sebagai acuan untuk mengembangkan atau meningkatkan
rencana pendanaan darurat (contingency plan), dan limit risiko likuiditas.
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Kontraktual
Potensi risiko likuiditas yang akan dihadapi BRI di masa mendatang diukur melalui Liquidity Gap Analysis,
yang merupakan proyeksi mismatch likuiditas atas dasar jatuh tempo aset dan liabilitas, setelah
memperhitungkan kebutuhan untuk ekspansi bisnis. Informasi ini menjadi pertimbangan dalam
perencanaan dan pengelolaan likuiditas, termasuk juga kebutuhan ekspansi bisnis. Dengan
diterapkannya pengelolaan likuiditas yang efektif, diharapkan dapat meminimalkan risiko likuiditas di BRI
sekaligus meningkatkan stabilitas sistem perbankan secara keseluruhan.
Tabel di bawah ini menyajikan informasi mengenai pemetaan aset dan liabilitas keuangan dalam skala
waktu tertentu (maturity buckets) berdasarkan sisa jangka waktu sampai dengan jatuh tempo (remaining
maturity) pada tanggal 31 Desember 2023 dan 2022:
31 Desember 2023
Lebih dari Lebih dari Lainnya
Sampai 1 bulan 3 bulan yang tidak
dengan sampai dengan sampai dengan Lebih dari memiliki
Keterangan Total 1 bulan 3 bulan 1 tahun 1 tahun jatuh tempo
Aset
Kas 31.603.784 31.603.784 - - - -
Giro pada Bank
Indonesia 101.909.121 101.909.121 - - - -
Giro pada bank lain 22.331.919 22.331.919 - - - -
Cadangan kerugian (9.984) - - - - (9.984)
Penempatan pada Bank
Indonesia dan Lembaga
keuangan lain 65.225.260 61.436.447 1.242.493 2.546.320 - -
Cadangan kerugian (1.860) - - - - (1.860)
Efek-efek 331.091.304 194.565.435 8.999.005 18.170.889 109.355.975 -
Cadangan kerugian (81.510) - - - - (81.510)
Wesel ekspor
dan tagihan lainnya 53.895.404 29.072.292 16.049.621 8.773.491 - -
Cadangan kerugian (2.323.916) - - - - (2.323.916)
Efek-efek yang dibeli
dengan janji dijual
kembali 33.595.231 23.830.224 - 9.569.883 195.124 -
288
Page 672
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Likuiditas (lanjutan)
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Kontraktual (lanjutan)
Tabel di bawah ini menyajikan informasi mengenai pemetaan aset dan liabilitas keuangan dalam skala
waktu tertentu (maturity buckets) berdasarkan sisa jangka waktu sampai dengan jatuh tempo (remaining
maturity) pada tanggal 31 Desember 2023 dan 2022 (lanjutan):
31 Desember 2023
Lebih dari Lebih dari Lainnya
Sampai 1 bulan 3 bulan yang tidak
dengan sampai dengan sampai dengan Lebih dari memiliki
Keterangan Total 1 bulan 3 bulan 1 tahun 1 tahun jatuh tempo
Aset (lanjutan)
Tagihan Derivatif 911.683 143.622 156.256 227.894 383.911 -
Kredit yang diberikan
Mikro 504.116.776 6.385.698 11.020.678 62.977.195 423.733.205 -
Ritel 495.939.726 18.207.749 29.158.883 158.827.704 289.745.390 -
Korporasi 197.696.204 5.666.577 10.563.086 28.592.473 152.874.068 -
Cadangan kerugian (79.924.211) - - - - (79.924.211)
Pinjaman syariah 13.668.220 17.091 84.009 8.227.108 5.340.012 -
Cadangan kerugian (1.093.762) - - - - (1.093.762)
Piutang pembiayaan 55.008.321 629.914 1.818.246 29.138.207 23.421.954 -
Cadangan kerugian (4.483.915) - - - - (4.483.915)
Tagihan akseptasi 10.217.408 2.485.675 4.732.675 2.999.058 - -
Cadangan kerugian (249.698) - - - - (249.698)
Aset lain-lain*) 31.533.272 2.427.759 6.876.823 9.212.645 1.331.761 11.684.284
1.860.574.777 500.713.307 90.701.775 339.262.867 1.006.381.400 (76.484.572)
Liabilitas
Liabilitas segera 30.651.807 14.808.230 1.591.242 14.252.335 - -
Simpanan nasabah
Giro 346.124.372 - - - - 346.124.372
Tabungan 527.945.550 - - - - 527.945.550
Deposito berjangka 484.258.839 116.496.420 189.212.807 177.096.845 1.452.767 -
Simpanan dari bank
lain dan lembaga
keuangan lainnya 11.958.319 8.595.131 1.834.885 1.528.303 - -
Efek yang dijual dengan
janji dibeli kembali 19.079.458 3.024.325 300.454 7.258.781 8.495.898 -
Liabilitas derivatif 925.210 274.872 200.232 66.126 383.980 -
Liabilitas akseptasi 10.217.408 2.485.675 4.732.675 2.999.058 - -
Surat berharga yang
diterbitkan 49.637.581 1.020.000 8.634.126 18.223.255 21.760.200 -
Pinjaman yang diterima 98.850.813 41.422.439 21.601.299 8.057.724 27.769.351 -
Pinjaman dan surat
berharga subordinasi 496.683 - - - 496.683 -
Liabilitas lain-lain**) 14.052.073 4.264.064 5.637.757 174.704 3.898.932 76.616
1.594.198.113 192.391.156 233.745.477 229.657.131 64.257.811 874.146.538
Perbedaan Jatuh
Tempo 266.376.664 308.322.151 (143.043.702) 109.605.736 942.123.589 (950.631.110)
*) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah dan term deposit valas DHE
**) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas kontrak investasi, utang koasuransi, reasuransi, liabilitas sewa, dana tabarru’, dan term deposit
valas DHE
289
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Likuiditas (lanjutan)
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Kontraktual (lanjutan)
Tabel di bawah ini menyajikan informasi mengenai pemetaan aset dan liabilitas keuangan dalam skala
waktu tertentu (maturity buckets) berdasarkan sisa jangka waktu sampai dengan jatuh tempo (remaining
maturity) pada tanggal 31 Desember 2023 dan 2022 (lanjutan):
31 Desember 2022
Lebih dari Lebih dari Lainnya
Sampai 1 bulan 3 bulan yang tidak
dengan sampai dengan sampai dengan Lebih dari memiliki
Keterangan Total 1 bulan 3 bulan 1 tahun 1 tahun jatuh tempo
Aset
Kas 27.407.478 27.407.478 - - - -
Giro pada Bank
Indonesia 150.935.150 150.935.150 - - - -
Giro pada bank lain 21.488.434 21.488.434 - - - -
Cadangan kerugian (18.577) - - - - (18.577)
Penempatan pada Bank
Indonesia dan Lembaga
keuangan lain 70.401.901 67.806.648 554.458 2.040.795 - -
Cadangan kerugian (1.981) - - - - (1.981)
Efek-efek 330.324.818 180.858.473 6.743.221 18.893.624 123.829.500 -
Cadangan kerugian (82.835) - - - - (82.835)
Wesel ekspor
dan tagihan lainnya 39.067.375 11.843.924 14.829.717 12.393.734 - -
Cadangan kerugian (1.638.929) - - - - (1.638.929)
Efek-efek yang dibeli
dengan janji dijual
kembali 51.014.678 44.525.866 4.678.302 1.810.510 - -
Tagihan Derivatif 911.405 222.094 82.911 78.715 527.685 -
Kredit yang diberikan
Mikro 502.967.076 6.013.367 11.184.966 60.345.250 425.423.493 -
Ritel 402.520.682 15.337.476 21.482.703 137.258.265 228.442.238 -
Korporasi 173.787.061 12.204.324 5.048.464 27.081.692 129.452.581 -
Cadangan kerugian (88.323.830) - - - - (88.323.830)
Pinjaman syariah 10.514.329 15.365 22.165 7.379.222 3.097.577 -
Cadangan kerugian (1.286.203) - - - - (1.286.203)
Piutang pembiayaan 49.287.917 7.085.480 1.873.852 24.774.175 15.554.410 -
Cadangan kerugian (3.477.948) - - - - (3.477.948)
Tagihan akseptasi 7.167.600 2.149.877 2.816.790 2.200.933 - -
Cadangan kerugian (136.536) - - - - (136.536)
Aset lain-lain*) 25.286.947 587.031 3.293.586 2.460.394 4.140.171 14.805.765
1.768.116.012 548.480.987 72.611.135 296.717.309 930.467.655 (80.161.074)
Liabilitas
Liabilitas segera 24.910.579 - - - - 24.910.579
Simpanan nasabah
Giro 349.755.590 349.755.590 - - - -
Tabungan 522.647.920 522.647.920 - - - -
Deposito berjangka 435.480.503 157.614.528 136.820.206 138.687.411 2.358.358 -
Simpanan dari bank
lain dan lembaga
keuangan lainnya 9.334.547 5.778.567 2.539.965 1.016.015 - -
Efek yang dijual dengan
janji dibeli kembali 9.997.592 508.193 3.687.552 1.710.879 4.090.968 -
Liabilitas derivatif 783.921 163.536 82.129 28.035 510.221 -
*) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain dan pendapatan yang masih akan diterima dengan prinsip syariah
**) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas kontrak investasi, utang koasuransi, reasuransi, liabilitas sewa, dan dana tabarru’
290
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Likuiditas (lanjutan)
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Kontraktual (lanjutan)
Tabel di bawah ini menyajikan informasi mengenai pemetaan aset dan liabilitas keuangan dalam skala
waktu tertentu (maturity buckets) berdasarkan sisa jangka waktu sampai dengan jatuh tempo (remaining
maturity) pada tanggal 31 Desember 2023 dan 2022 (lanjutan):
31 Desember 2022
Lebih dari Lebih dari Lainnya
Sampai 1 bulan 3 bulan yang tidak
dengan sampai dengan sampai dengan Lebih dari memiliki
Keterangan Total 1 bulan 3 bulan 1 tahun 1 tahun jatuh tempo
Liabilitas (lanjutan)
Liabilitas akseptasi 7.167.600 2.149.877 2.816.790 2.200.933 - -
Surat berharga yang
diterbitkan 63.611.761 1.836.939 650.000 17.565.933 43.558.889 -
Pinjaman yang diterima 79.371.200 22.275.713 18.581.962 8.717.512 29.796.013 -
Pinjaman dan surat
berharga subordinasi 501.988 - - 499.614 2.374 -
Liabilitas lain-lain**) 13.285.936 1.133.947 2.187.168 4.448.482 4.674.026 842.313
1.516.849.137 1.063.864.810 167.365.772 174.874.814 84.990.849 25.752.892
Perbedaan Jatuh
Tempo 251.266.875 (515.383.823) (94.754.637) 121.842.495 845.476.806 (105.913.966)
*) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain dan pendapatan yang masih akan diterima dengan prinsip syariah
**) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas kontrak investasi, utang koasuransi, reasuransi, liabilitas sewa, dan dana tabarru’
Tabel jatuh tempo berikut ini menyajikan informasi mengenai perkiraan jatuh tempo dari liabilitas
keuangan sesuai kontrak berdasarkan arus kas undiscounted pada tanggal 31 Desember 2023 dan 2022
adalah sebagai berikut:
31 Desember 2023
Lebih dari Lebih dari Lainnya
Sampai 1 bulan 3 bulan yang tidak
dengan sampai dengan sampai dengan Lebih dari memiliki
Keterangan Total 1 bulan 3 bulan 1 tahun 1 tahun jatuh tempo
Liabilitas
Liabilitas segera 30.651.807 14.808.230 1.591.242 14.252.335 - -
Simpanan nasabah
Giro 346.124.372 - - - - 346.124.372
Tabungan 527.945.550 - - - - 527.945.550
Deposito berjangka 489.862.004 4.935.530 2.205.417 2.004.786 480.716.271 -
Simpanan dari bank
lain dan lembaga
keuangan lainnya 12.007.709 9.498.503 1.348.574 1.160.632 - -
Efek yang dijual dengan
janji dibeli kembali 20.054.639 391.556 5.954.035 4.289.283 9.419.765 -
Liabilitas derivatif 925.210 279.313 195.791 66.125 383.981 -
Liabilitas akseptasi 10.217.408 2.485.675 4.732.675 2.999.058 - -
Surat berharga yang
diterbitkan 44.260.590 106.809 7.865.719 15.218.800 21.069.262 -
Pinjaman yang diterima 98.850.813 36.495.657 22.874.547 9.674.121 29.806.488 -
Pinjaman dan surat
berharga subordinasi 647.723 - - - 647.723 -
Liabilitas lain-lain***) 14.052.073 4.264.064 5.637.757 174.704 3.898.932 76.616
1.595.599.898 73.265.337 52.405.757 49.839.844 545.942.422 874.146.538
***) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas kontrak investasi, utang koasuransi, reasuransi, liabilitas sewa, dana tabarru’, dan term deposit
valas DHE
291
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Likuiditas (lanjutan)
Analisa Aset dan Liabilitas Sesuai Sisa Jatuh Tempo Kontraktual (lanjutan)
Tabel jatuh tempo berikut ini menyajikan informasi mengenai perkiraan jatuh tempo dari liabilitas
keuangan sesuai kontrak berdasarkan arus kas undiscounted pada tanggal 31 Desember 2023 dan 2022
adalah sebagai berikut (lanjutan):
31 Desember 2022
Lebih dari Lebih dari Lainnya
Sampai 1 bulan 3 bulan yang tidak
dengan sampai dengan sampai dengan Lebih dari memiliki
Keterangan Total 1 bulan 3 bulan 1 tahun 1 tahun jatuh tempo
Liabilitas
Liabilitas segera 24.910.579 10.157.504 944.115 13.808.960 - -
Simpanan nasabah
Giro 349.755.590 - - - - 349.755.590
Tabungan 522.647.920 - - - - 522.647.920
Deposito berjangka 441.437.271 188.024.029 125.706.609 125.579.069 2.127.564 -
Simpanan dari bank
lain dan lembaga
keuangan lainnya 9.359.227 6.710.638 1.712.778 935.811 - -
Efek yang dijual dengan
janji dibeli kembali 10.108.796 988.674 4.520.854 2.819.012 1.780.256 -
Liabilitas derivatif 783.921 163.536 82.129 28.035 510.221 -
Liabilitas akseptasi 7.167.600 2.149.877 2.816.790 2.200.933 - -
Surat berharga yang
diterbitkan 71.406.463 - 4.567.127 24.899.759 41.939.577 -
Pinjaman yang diterima 79.371.190 22.275.713 18.581.952 8.717.512 29.796.013 -
Pinjaman dan surat
berharga subordinasi 518.929 - - 518.929 - -
Liabilitas lain-lain***) 13.285.936 1.133.947 2.187.168 4.448.482 4.674.026 842.313
1.530.753.422 231.603.918 161.119.522 183.956.502 80.827.657 873.245.823
***) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas kontrak investasi, utang koasuransi, reasuransi, liabilitas sewa, dana tabarru’, dan term deposit
valas DHE
Manajemen Risiko Pasar
Risiko pasar timbul karena pergerakan faktor pasar yang meliputi suku bunga dan nilai tukar yang
berlawanan dengan posisi yang dimiliki BRI, baik posisi yang ada di laporan posisi keuangan maupun
rekening administratif. Posisi tersebut merupakan posisi yang ada dalam trading book dan banking book.
BRI telah mengimplementasikan sistem aplikasi treasury dan risiko pasar yang merupakan suatu sistem
yang terintegrasi, yang digunakan oleh fungsi front office, middle office dan back office. Middle Office
dapat melakukan pengukuran risiko pasar menggunakan model internal (Value-at-Risk) yang terintegrasi
dengan proses transaksi harian. Selain melakukan monitoring eksposur risiko instrumen, Middle Office
juga melakukan monitoring limit risiko pasar.
1. Value-at-Risk (VaR): Tujuan Penggunaan Metode dan Keterbatasannya
BRI menggunakan pendekatan model internal untuk mengukur potensi kerugian VaR akibat
perubahan harga pasar dari portofolio trading berdasarkan pada data historis. Potensi kerugian VaR
dari risiko pasar diukur dengan menggunakan asumsi perubahan faktor risiko mengikuti pola
distribusi normal. BRI menggunakan VaR untuk menghitung risiko nilai tukar untuk posisi trading dan
banking book serta menghitung risiko suku bunga untuk posisi trading book.
292
Page 676
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Pasar (lanjutan)
2. Asumsi Value-at-Risk (VaR)
Potensi kerugian VaR dihitung berdasarkan nilai estimasi dengan menggunakan tingkat kepercayaan
(confidence level) di 99% dan posisi risiko pasar yang tidak berubah dalam 1 (satu) hari (holding
period). Hal ini menunjukkan potensi kerugian yang dapat melebihi nilai VaR dalam kondisi pasar
normal, rata-rata dapat terjadi satu kali dalam seratus hari. Metode yang digunakan dalam
pengukuran VaR adalah metode Historical VaR.
Tabel di bawah ini menyajikan informasi mengenai nilai VaR dari 1 Januari 2023 sampai dengan
31 Desember 2023 dan 1 Januari 2022 sampai dengan 31 Desember 2022:
31 Desember 2023
Nilai Tukar*) Suku Bunga
Rata-rata Harian 32.180,53 226.723,86
Tertinggi 67.411,01 333.276,04
Terendah 113,78 120.292,93
31 Desember 2022
Nilai Tukar*) Suku Bunga
Rata-rata Harian 19.040,59 71.324,38
Tertinggi 184.176,64 150.840,24
Terendah 121,14 28.410,52
*) Termasuk trading dan banking book.
3. Back Testing
Tujuan dilaksanakannya back testing yaitu untuk memastikan bahwa hasil perhitungan internal model
untuk risiko suku bunga dan risiko nilai tukar telah sesuai. Ketika melakukan back testing, BRI
membandingkan antara estimasi VaR harian dengan realisasi perubahan harga.
Berdasarkan prosedur back testing untuk risiko nilai tukar dan risiko tingkat suku bunga, hasil
kerugian sebenarnya sepanjang tahun telah sesuai secara signifikan dengan VaR forecast model.
4. Risiko Pasar di luar Trading Book
a. Risiko Tingkat Suku Bunga
Instrumen keuangan yang berbasis suku bunga memiliki risiko karena terdapat potensi
perubahan suku bunga yang akan berdampak pada arus kas di masa depan.
BRI telah mengembangkan metodologi pengukuran dampak pengaruh pergerakan suku bunga
dalam banking book melalui Interest Rate Risk in The Banking Book sesuai SEOJK
No. 12/SEOJK.03/2018 tanggal 21 Agustus 2018. Posisi Desember 2023, secara individu BRI
mempunyai nilai delta EVE (Economic Value of Equity) sebesar 6,43% (perbandingan terhadap
modal Tier 1). Delta EVE BRI di bawah RAS BRI (7,43%) dan di bawah batas regulator (15,00%).
Secara konsolidasi, BRI mempunyai nilai delta EVE (Economic Value of Equity) sebesar 6,45%
(perbandingan terhadap modal Tier 1).
Direksi bertanggung jawab dalam menetapkan, mengelola, serta mengendalikan tingkat suku
bunga dengan menimbang risk appetite bank dan target pencapaian kinerja keuangan. Review
atas penetapan suku bunga dilakukan minimal satu kali dalam satu bulan dalam forum Asset and
Liability Committee (ALCO).
293
Page 677
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Pasar (lanjutan)
4. Risiko Pasar di luar Trading Book (lanjutan)
a. Risiko Tingkat Suku Bunga (lanjutan)
Tabel di bawah ini menyajikan informasi mengenai tingkat suku bunga rata-rata untuk posisi aset
dan liabilitas keuangan untuk tahun yang berakhir pada tanggal 31 Desember 2023 dan 2022:
Rupiah (%)
31 Desember 2023 31 Desember 2022
Aset
Penempatan pada Bank Indonesia
dan lembaga keuangan lain 5,45 5,21
Efek-efek 6,61 6,82
Kredit yang diberikan 11,79 11,37
Piutang pembiayaan 16,86 17,40
Liabilitas
Simpanan nasabah
Giro 2,72 2,07
Tabungan 0,26 0,22
Deposito berjangka 4,71 3,06
Simpanan dari bank lain
dan lembaga keuangan lain 1,76 1,89
Pinjaman yang diterima 0,02 0,02
Pinjaman dan surat berharga subordinasi 4,37 2,15
Surat berharga yang diterbitkan 7,04 5,69
Valas (%)
31 Desember 2023 31 Desember 2022
Aset
Penempatan pada Bank Indonesia
dan lembaga keuangan lain 2,68 3,75
Efek-efek 3,52 3,50
Kredit yang diberikan 5,07 4,28
Piutang pembiayaan 6,53 6,29
Liabilitas
Simpanan nasabah
Giro 2,62 0,61
Tabungan 0,19 0,12
Deposito berjangka 3,18 0,93
Simpanan dari bank lain
dan lembaga keuangan lain 2,15 1,80
Pinjaman yang diterima 0,00 3,07
Surat berharga yang diterbitkan 3,95 4,29
294
Page 678
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Pasar (lanjutan)
4. Risiko Pasar di luar Trading Book (lanjutan)
a. Risiko Tingkat Suku Bunga (lanjutan)
Tabel di bawah ini mengikhtisarkan sensitivitas pendapatan bunga - neto Bank BRI untuk satu
tahun ke depan terhadap pergerakan suku bunga dari portofolio aset dan liabilitas yang memiliki
suku bunga pada tanggal-tanggal 31 Desember 2023 dan 2022 (Bank BRI saja) yaitu:
Peningkatan Penurunan
400 bps 400 bps
31 Desember 2023 (15.434.868) 15.984.479
31 Desember 2022 (13.192.513) 12.121.776
Tabel berikut menunjukkan sensitivitas terhadap kemungkinan perubahan dalam tingkat suku
bunga untuk banking book dengan semua variabel lain yang dimiliki adalah konstan terhadap
laporan laba rugi dan penghasilan komprehensif lain BRI.
31 Desember 2023
Dampak Terhadap
Perubahan Laba Rugi dan Penghasilan
Persentase Komprehensif Lain
+/- 1 % +/- 2.317.803
31 Desember 2022
Dampak Terhadap
Perubahan Laba Rugi dan Penghasilan
Persentase Komprehensif Lain
+/- 1 % +/- 1.144.881
Tabel di bawah ini mengikhtisarkan eksposur aset dan liabilitas keuangan terhadap risiko tingkat
suku bunga (gross):
31 Desember 2023
Suku bunga mengambang
Lebih dari
Tidak lebih 3 bulan tidak Lebih Tidak
dari lebih dari dari Suku bunga dikenakan
Keterangan 3 bulan 1 tahun 1 tahun tetap bunga Total
Aset
Kas 31.603.784 - - - - 31.603.784
Giro pada Bank
Indonesia 101.909.121 - - - - 101.909.121
Giro pada Bank lain 22.331.919 - - - - 22.331.919
Penempatan pada Bank
Indonesia dan
lembaga keuangan
lain 62.753.990 2.471.270 - - - 65.225.260
Efek-efek
Nilai wajar melalui
laba rugi - - - 22.393.171 - 22.393.171
Nilai wajar melalui
penghasilan
komprehensif lain - - - 163.339.165 - 163.339.165
Biaya perolehan
diamortisasi - - - 145.358.968 - 145.358.968
Wesel ekspor dan
tagihan lainnya 45.121.913 8.773.491 - - - 53.895.404
295
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Pasar (lanjutan)
4. Risiko Pasar di luar Trading Book (lanjutan)
a. Risiko Tingkat Suku Bunga (lanjutan)
Tabel di bawah ini mengikhtisarkan eksposur aset dan liabilitas keuangan terhadap risiko tingkat
suku bunga (gross) (lanjutan):
31 Desember 2023
Suku bunga mengambang
Lebih dari
Tidak lebih 3 bulan tidak Lebih Tidak
dari lebih dari dari Suku bunga dikenakan
Keterangan 3 bulan 1 tahun 1 tahun tetap bunga Total
Aset (lanjutan)
Efek-efek yang dibeli
dengan janji dijual
kembali 33.350.734 244.497 - - - 33.595.231
Tagihan derivatif - - - - 911.683 911.683
Kredit yang diberikan
Mikro 385.330 61.751 92.656 503.577.039 - 504.116.776
Ritel 46.736.868 110.497.963 169.044.202 169.660.693 - 495.939.726
Korporasi 16.229.661 31.128.033 150.338.510 - - 197.696.204
Pinjaman syariah - - - 13.668.220 - 13.668.220
Piutang pembiayaan 13.694 8.947 418 54.985.262 - 55.008.321
Tagihan akseptasi 7.218.350 2.999.058 - - - 10.217.408
Penyertaan saham*) - - - - 1.749.102 1.749.102
Aset lain-lain**) 969 - - 7.189.322 24.342.981 31.533.272
367.656.333 156.185.010 319.475.786 1.080.171.840 27.003.766 1.950.492.735
Liabilitas
Liabilitas segera - - - - 30.651.807 30.651.807
Simpanan nasabah
Giro 239.203.910 - - 106.920.462 - 346.124.372
Tabungan 176.757.401 - - 351.188.149 - 527.945.550
Deposito berjangka 116.496.420 189.209.612 177.102.416 1.450.391 - 484.258.839
Simpanan dari bank
lain dan lembaga
keuangan lainnya 10.430.018 1.528.301 - - - 11.958.319
Efek-efek yang dijual dengan
janji dibeli kembali 6.365.596 12.713.862 - - - 19.079.458
Liabilitas derivatif - - - - 925.210 925.210
Liabilitas akseptasi 7.218.350 2.999.058 - - - 10.217.408
Surat berharga yang
Diterbitkan - - - 49.637.581 - 49.637.581
Pinjaman yang diterima 59.331.954 9.712.371 29.806.488 - - 98.850.813
Pinjaman dan surat
berharga subordinasi - - - 496.683 - 496.683
Liabilitas lain-lain***) - - - 5.839.397 8.212.676 14.052.073
615.803.649 216.163.204 206.908.904 515.532.663 39.789.693 1.594.198.113
Perbedaan (gap)
repricing suku
bunga antara aset
dan liabilitas
keuangan (248.147.316) (59.978.194) 112.566.882 564.639.177 (12.785.927) 356.294.622
*) Penyertaan saham yang tidak memiliki pengaruh signifikan
**) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain, pendapatan yang masih akan diterima dengan prinsip syariah, dan term deposit valas DHE
***) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas kontrak investasi, utang koasuransi, reasuransi dan diklasifikasi siap untuk dijual, dana tabarru’, dan
term deposit valas DHE
296
Page 680
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Pasar (lanjutan)
4. Risiko Pasar di luar Trading Book (lanjutan)
a. Risiko Tingkat Suku Bunga (lanjutan)
Tabel di bawah ini mengikhtisarkan eksposur aset dan liabilitas keuangan terhadap risiko tingkat
suku bunga (gross) (lanjutan):
31 Desember 2022
Suku bunga mengambang
Lebih dari
Tidak lebih 3 bulan tidak Lebih Tidak
dari lebih dari dari Suku bunga dikenakan
Keterangan 3 bulan 1 tahun 1 tahun tetap bunga Total
Aset
Kas 27.407.478 - - - - 27.407.478
Giro pada Bank
Indonesia 150.935.150 - - - - 150.935.150
Giro pada Bank lain 21.488.434 - - - - 21.488.434
Penempatan pada Bank
Indonesia dan
lembaga keuangan
lain 68.361.106 2.040.795 - - - 70.401.901
Efek-efek
Nilai wajar melalui
laba rugi - - - 21.115.873 - 21.115.873
Nilai wajar melalui
penghasilan
komprehensif lain - - - 150.802.567 - 150.802.567
Biaya perolehan
di amortisasi - - - 158.406.378 - 158.406.378
Wesel ekspor dan
tagihan lainnya 26.673.641 12.393.734 - - - 39.067.375
Efek-efek yang dibeli
dengan janji dijual
kembali 49.204.168 1.810.510 - - - 51.014.678
Tagihan derivatif - - - - 911.405 911.405
Kredit yang diberikan
Mikro 529.458 2.247.924 45.408.082 454.781.612 - 502.967.076
Ritel 36.034.322 93.739.042 118.254.236 154.493.082 - 402.520.682
Korporasi 17.544.255 26.756.901 129.485.905 - - 173.787.061
Pinjaman Syariah - - - 10.514.329 - 10.514.329
Piutang pembiayaan 17.764 48.051 58.501 49.163.601 - 49.287.917
Tagihan akseptasi 4.966.667 2.200.933 - - - 7.167.600
Penyertaan saham*) - - - - 1.774.614 1.774.614
Aset lain-lain**) 2.202.856 - - - 23.084.090 25.286.946
405.365.299 141.237.890 293.206.724 999.277.442 25.770.109 1.864.857.464
*) Penyertaan saham yang tidak memiliki pengaruh signifikan
**) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain dan pendapatan yang masih akan diterima dengan prinsip syariah
***) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas kontrak investasi, utang koasuransi, reasuransi dan diklasifikasi siap untuk dijual, dan dana tabarru’
297
Page 681
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Pasar (lanjutan)
4. Risiko Pasar di luar Trading Book (lanjutan)
a. Risiko Tingkat Suku Bunga (lanjutan)
Tabel di bawah ini mengikhtisarkan eksposur aset dan liabilitas keuangan terhadap risiko tingkat
suku bunga (gross) (lanjutan):
31 Desember 2022
Suku bunga mengambang
Lebih dari
Tidak lebih 3 bulan tidak Lebih Tidak
dari lebih dari dari Suku bunga dikenakan
Keterangan 3 bulan 1 tahun 1 tahun tetap bunga Total
Liabilitas
Liabilitas segera - - - - 24.910.579 24.910.579
Simpanan nasabah
Giro 250.015.590 - - 99.740.000 - 349.755.590
Tabungan 202.651.752 - - 319.996.168 - 522.647.920
Deposito berjangka 41.032.273 121.411.897 1.945.786 271.090.547 - 435.480.503
Simpanan dari bank
lain dan lembaga
keuangan lainnya 8.318.532 1.016.015 - - - 9.334.547
Efek-efek yang dijual dengan
janji dibeli kembali 4.195.745 1.710.879 4.090.968 - - 9.997.592
Liabilitas derivatif - - - - 783.921 783.921
Liabilitas akseptasi 4.966.667 2.200.933 - - - 7.167.600
Surat berharga yang
Diterbitkan - - - 63.611.761 - 63.611.761
Pinjaman yang diterima 40.857.675 8.717.512 29.796.013 - - 79.371.200
Pinjaman dan surat
berharga subordinasi - - - 501.988 - 501.988
Liabilitas lain-lain***) - - - - 13.285.936 13.285.936
552.038.234 135.057.236 35.832.767 754.940.464 38.980.436 1.516.849.137
Perbedaan (gap)
repricing suku
bunga antara aset
dan liabilitas
keuangan (146.672.935) 6.180.654 257.373.957 244.336.978 (13.210.327) 348.008.327
*) Penyertaan saham yang tidak memiliki pengaruh signifikan
**) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain dan pendapatan yang masih akan diterima dengan prinsip syariah
***) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas kontrak investasi, utang koasuransi, reasuransi dan diklasifikasi siap untuk dijual, dan dana tabarru’
298
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Pasar (lanjutan)
4. Risiko Pasar di luar Trading Book (lanjutan)
b. Risiko Nilai Tukar
Risiko nilai tukar merupakan risiko yang timbul karena adanya fluktuasi nilai tukar terhadap
Rupiah dari posisi valuta asing yang dimiliki BRI. Termasuk dalam posisi valuta asing tersebut
yaitu posisi trading book yang dilakukan dengan tujuan untuk mendapatkan keuntungan transaksi
valuta asing dalam jangka pendek maupun posisi banking book dalam rangka pengendalian PDN
(Posisi Devisa Neto).
Menurut ketentuan Bank Indonesia berdasarkan PBI No. 17/5/PBI/2015 tanggal 29 Mei 2015
mengenai Perubahan Keempat atas PBI No. 5/13/PBI/2003 tentang Posisi Devisa Neto Bank
Umum tanggal 1 Juli 2010, PDN ditetapkan maksimum sebesar 20% modal.
PDN adalah penjumlahan dari nilai absolut untuk jumlah dari selisih bersih aset dan liabilitas
dalam laporan posisi keuangan untuk setiap mata uang asing dengan selisih bersih tagihan dan
liabilitas komitmen dan kontinjensi dalam rekening administratif untuk setiap mata uang asing
yang semuanya dinyatakan dalam Rupiah.
Berikut adalah PDN (BRI saja) masing-masing pada tanggal 31 Desember 2023 dan 2022, per
mata uang, sebagai berikut:
31 Desember 2023
Mata Uang Aset Liabilitas PDN
Laporan Posisi Keuangan dan
Rekening Administratif
Dolar Amerika Serikat 331.100.472 331.199.191 98.719
Dolar Kanada 38.691 24.303 14.388
Renminbi 1.230.517 1.176.670 53.847
Yen Jepang 5.574.573 4.698.897 875.676
Dolar Singapura 3.769.803 3.802.661 32.858
Euro Eropa 3.700.437 3.724.175 23.738
Dolar Australia 372.328 305.103 67.225
Pound Sterling Inggris 1.085.793 968.132 117.660
Lain-lain 858.490 617.292 241.198
1.525.309
Modal (Catatan 48a) 250.568.767
Rasio PDN 0,62%
31 Desember 2022
Mata Uang Aset Liabilitas PDN
Laporan Posisi Keuangan dan
Rekening Administratif
Dolar Amerika Serikat 286.822.033 285.848.495 973.538
Dolar Kanada 41.197 80.446 39.249
Renminbi 858.626 801.073 57.553
Yen Jepang 1.318.247 1.267.972 50.275
Dolar Singapura 3.805.263 4.180.177 374.914
Euro Eropa 2.934.476 2.815.341 119.135
Dolar Australia 410.625 341.148 69.477
Pound Sterling Inggris 439.996 316.310 123.686
Lain-lain 790.615 507.540 283.075
2.090.902
Modal (Catatan 48a) 245.292.175
Rasio PDN 0,85%
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Operasional
Penerapan Manajemen Risiko Operasional dilakukan dengan berpedoman pada
POJK No. 18/POJK.03/2016 tanggal 22 Maret 2016 tentang Penerapan Manajemen Risiko bagi Bank
Umum. Penerapan manajemen risiko mencakup pilar Pengawasan aktif Dewan Komisaris dan Direksi,
Kecukupan kebijakan, prosedur dan penetapan limit, Kecukupan proses identifikasi, pengukuran,
pemantauan dan pengendalian risiko serta sistem informasi manajemen risiko, dan Sistem pengendalian
internal.
Penerapan Manajemen Risiko Operasional dimaksudkan untuk mengelola eksposur risiko operasional
yang disebabkan oleh faktor internal maupun eksternal yang dapat mengganggu aktivitas bisnis dan
operasional, seperti faktor ketidakcukupan sumber daya manusia, proses internal, kegagalan sistem
teknologi informasi, bencana alam dan kejahatan pihak eksternal terhadap bank yang berpotensi
menimbulkan kerugian finansial maupun non finansial bagi bank. Pengelolaan terhadap eksposur risiko
operasional di BRI mencakup pengelolaan terhadap eksposur risiko hukum, reputasi, kepatuhan dan
stratejik yang terdapat pada setiap proses bisnis dan aktivitas operasional.
Setiap unit kerja operasional BRI bertanggung jawab atas penerapan proses manajemen risiko melalui
sistem pengendalian internal dalam aktivitas operasional dan bisnis di masing-masing unit kerja. Hal
tersebut dilakukan mulai dari tahap identifikasi, pengukuran, pemantauan hingga pengendalian risiko.
Untuk mengkoordinasikan dan memastikan bahwa penerapan proses manajemen risiko dilaksanakan
sesuai ketentuan, maka Direksi BRI menetapkan fungsi manajemen risiko pada setiap unit kerja mulai
dari level Kantor Pusat (Divisi/Desk/ Team), Regional Office, Kantor Cabang Khusus, Kantor Cabang,
Kantor Cabang Pembantu, BRI Unit, Kantor Kas, Sentra Layanan BRI Prioritas dan Unit Kerja Luar Negeri
(UKLN).
Satuan Kerja Manajemen Risiko Operasional (SKMRO) bertugas dan bertanggung jawab dalam
penyusunan pedoman penerapan manajemen risiko operasional, pengembangan dan implementasi
kebijakan/prosedur dan metodologi, pengawasan, pengkajian, serta pemantauan proses manajemen
risiko operasional. Di samping itu, SKMRO juga berperan dalam penyusunan dan implementasi tata
kelola manajemen risiko operasional, penyusunan dan pemantauan profil risiko BRI, penilaian kecukupan
pengelolaan risiko dari suatu produk bank baru, serta mendukung unit kerja operasional/risk owner dalam
mengembangkan budaya sadar risiko, penerapan strategi anti fraud, dan kepatuhan terhadap prinsip-
prinsip manajemen risiko. Pembahasan pengelolaan dan perbaikan kontrol atas risiko operasional
dilaksanakan dalam kegiatan Forum Manajemen Risiko (FMR) maupun Risk Management Committee
(RMC) yang dilaksanakan secara rutin bersama dengan SKMR dan Divisi/Desk lainnya.
Audit Intern selaku third line dalam 3 lines of model yang meliputi Audit Intern Kantor Pusat dan Audit
Intern Regional BRI seluruh Indonesia bertugas melakukan pemantauan dan validasi atas kecukupan
dan efektivitas pengendalian internal di BRI secara bankwide.
Penerapan manajemen risiko operasional BRI difasilitasi melalui perangkat manajemen risiko
operasional berupa BRI Operational Risk Assessor (OPRA), Integrated Risk Management System
(IRMS) maupun BRI Sistem Informasi Manajemen (BRISIM), yang mencakup modul Risk and Control
Library (RCL), Risk and Control Self Assessment (RCSA/CSA), Key Risk Indicator (KRI), Loss Even
Database (LED), Risk Maturity Self Assessment (RMSA), dan fungsi Briefing, Verification, dan Coaching
(BVC). Kebijakan Pedoman Pelaksanaan Penerapan Manajemen Risiko Operasional telah dikinikan
dalam Surat Edaran No. SE.58-DIR/ORD/11/2022 tanggal 22 November 2022.
Upaya pemahaman manajemen risiko difokuskan pada peningkatan budaya risiko. Budaya risiko
merupakan nilai-nilai dan perilaku individu yang akan terefleksi dalam keputusan-keputusan yang diambil
dan cara melakukan pekerjaan dengan prinsip kehati-hatian dan pertimbangan manajemen risiko. Hal ini
dilakukan melalui sosialisasi/pelatihan manajemen risiko yang terus dilakukan kepada seluruh pekerja
BRI, serta peningkatan kualitas pengendalian risiko pada setiap aktivitas operasional, baik dalam
melakukan percepatan deteksi kejadian risiko, maupun monitoring penyelesaian rencana tindak lanjut
perbaikan kontrol. Budaya risiko telah diatur dalam Surat Edaran Direksi No. SE.04-DIR/CTR/01/2023
Buku 2 tentang Budaya Risiko tanggal 31 Januari 2023.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Operasional (lanjutan)
1. Risk Control and Self Assessment (RCSA)
RCSA merupakan perangkat manajemen risiko yang bersifat kualitatif dan prediktif yang digunakan
untuk mengidentifikasi dan mengukur risiko berdasarkan dimensi dampak (impact) dan kemungkinan
kejadian (likelihood), RCSA di BRI telah diterapkan di Divisi/Desk/Team Kantor Pusat BRI, Regional
Office, Kantor Cabang Khusus, UKLN, Audit Intern Wilayah, Regional Campus, Kantor Cabang yang
juga mewakili BRI Unit, Kantor Cabang Pembantu dan Sentra Layanan BRI Prioritas.
RCSA ditujukan untuk membantu unit kerja dalam mengidentifikasi dan mengukur secara independen
risiko operasional pada setiap aktivitas operasional dan bisnis, termasuk melakukan pemantauan dan
penentuan langkah-langkah perbaikan/rencana tindak lanjut ke depan.
Pengkinian risk issue pada RCSA dilakukan dengan mempertimbangkan perkembangan bisnis BRI
yang meliputi implementasi produk dan atau aktivitas baru, segmen pasar baru dan persaingan
bisnis, perubahan ketentuan internal/eksternal, dan perubahan lainnya yang mempengaruhi
eksposur risiko BRI. Penilaian dimaksud dilakukan antara lain dengan mempertimbangkan data Loss
Event Database (LED), Key Risk Indicator (KRI) maupun Laporan Hasil Audit (LHA). RCSA
dilaksanakan secara periodik setiap semester, dan frekuensinya akan ditingkatkan apabila terjadi
perubahan eksposur risiko yang signifikan.
2. Loss Event Database (LED)
Loss Event Database (LED) BRI merupakan proses pencatatan data kejadian kerugian yang
dilakukan untuk setiap jenis kerugian non finansial maupun finansial yang meliputi actual loss dan
potential loss termasuk langkah-langkah perbaikan dan penanganan insiden yang dilakukan.
Berdasarkan data kejadian kerugian pada modul LED, analisa kejadian kerugian dapat dilakukan
berdasarkan penyebab, aktivitas fungsional, kategori kejadian (event type) dan lini bisnis BRI. Sistem
informasi tersebut dapat digunakan untuk menentukan langkah-langkah preventif pengendalian risiko
berbasiskan pendokumentasian proses penanganan/penyelesaian insiden baik dari sisi non finansial,
kerugian finansial dan recovery kerugian maupun proses litigasi.
Dalam rangka perhitungan beban modal dan ATMR Operasional, BRI telah menerapkan Pengukuran
Modal Minimum Risiko Operasional (MMRO) Pendekatan Standar yang berpedoman pada Basel III
Framework. Ketentuan ATMR Risiko Operasional dengan pendekatan standar diatur melalui Surat
Edaran Direksi No. SE.66-DIR/MPE/12/2022 Buku 2 tentang Perhitungan ATMR Operasional.
3. Key Risk Indicator (KRI)
KRI adalah perangkat Manajemen Risiko yang berupa indikator kuantitatif yang dapat memberikan
informasi secara dini terhadap peningkatan atau penurunan risiko dan atau penurunan efektivitas
kontrol terhadap limit threshold yang telah ditentukan. KRI dapat bersifat leading maupun lagging.
Pemantauan risiko melalui KRI bertujuan untuk menentukan rencana tindak lanjut terkait
pengendalian risiko sehingga dapat mencegah atau meminimalisir dampak kerugian.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Operasional (lanjutan)
3. Key Risk Indicator (KRI) (lanjutan)
BRI telah melakukan identifikasi terhadap indikator-indikator risiko utama untuk semua jenis risiko
dan menetapkan batasan atau limit risiko yang mencerminkan kondisi dan risiko yang dapat diterima
(risk appetite) BRI. Identifikasi indikator risiko utama dan penetapan batasan (threshold) KRI
dilakukan dengan menggunakan best judgement dengan mempertimbangkan eksposur risiko dan
risk appetite BRI. Penentuan threshold melibatkan Audit Internal, Risk Owner dan Unit Kerja terkait
lainnya. KRI BRI antara lain tercermin dalam Laporan Profil Risiko Bankwide dan Profil Risiko
Regional Office yang di-monitor secara rutin dan dilaporkan kepada pihak manajemen setiap bulan.
4. Forum Manajemen Risiko (Forum MR)
Forum Manajemen Risiko (Forum MR) adalah wadah atau forum pertemuan antara pemimpin unit
kerja operasional dengan pejabat setingkat dibawahnya, pekerja atau jajarannya untuk membahas
permasalahan-permasalahan (risiko) yang melekat pada aktivitas bisnis atau operasional yang
menjadi kendala dalam rangka mencapai target bisnis atau kinerja yang ditetapkan. Pelaksanaan
Forum Manajemen Risiko di masing-masing unit kerja BRI diharapkan menjadi salah satu pendukung
dan pendorong untuk menumbuhkembangkan budaya sadar risiko di BRI. Implementasi Forum MR
di level Regional dilaksanakan dalam bentuk Forum Governance, Risk, and Compliance (GRC), yang
dihadiri oleh anggota tetap yaitu Regional CEO, Regional Risk Management Head, dan Kepala Audit
Intern Wilayah.
5. Risk Maturity Self Assessment (RMSA)
Risk Maturity Self Assessment (RMSA) merupakan proses self assessment terhadap tingkat
kemapanan penerapan manajemen risiko di setiap unit kerja BRI yang dilakukan setiap akhir tahun
oleh masing-masing pimpinan unit kerja BRI terhadap parameter-parameter tertentu. Dengan
melakukan penilaian maturitas diharapkan masing-masing unit kerja dapat mengevaluasi penerapan
manajemen risiko yang telah dilakukan sehingga lebih baik ke depan.
6. Business Continuity Management (BCM)
Potensi gangguan/bencana baik yang disebabkan antara lain oleh alam, manusia dan teknologi
merupakan ancaman bagi kelangsungan usaha BRI, dimana BRI memiliki unit kerja operasional yang
tersebar di seluruh Indonesia. Oleh karena itu, Direksi BRI memandang perlu untuk mengembangkan
dan menerapkan suatu Kebijakan Business Continuity Management (BCM) guna melindungi
keamanan dan keselamatan jiwa pekerja, melindungi keselamatan jiwa nasabah dan stakeholders
lainnya yang berada di lingkungan unit kerja operasional BRI, mempertahankan kelangsungan
aktivitas-aktivitas bisnis/operasional terpenting, dan menjaga aset BRI dan memiliki respon yang
memadai dalam situasi gangguan/bencana. Kebijakan BCM diatur melalui Surat Edaran No.58-
DIR/ORD/11/2022 Buku 3 tentang BCM dan Standar Operasional Prosedur No.SO.05-ORD/05/2023
tentang Pengelolaan Kelangsungan Usaha.
Implementasi BCM BRI mencakup seluruh unit kerja BRI yang antara lain dilakukan melalui
pembentukan Tim Manajemen Krisis, penyusunan Call Tree dan penetapan alternate sites, serta
berbagai pengujian rencana kelangsungan usaha. Unit kerja BRI juga telah melakukan Penilaian
Risiko Ancaman dan Bencana (PRAB) yang bertujuan untuk mengidentifikasi sumber daya yang
dibutuhkan dalam rangka persiapan menghadapi ancaman/bencana di masing-masing unit kerja.
Sebagai salah satu implementasi BCM BRI telah memiliki pedoman Emergency Response Plan (ER
Plan) dan kebijakan Business Continuity Plan (BC Plan) untuk Unit Kerja Kritikal. Untuk memastikan
bahwa kebijakan tersebut dapat digunakan saat terjadi gangguan/bencana maka pelaksanaan uji
coba ER Plan dan BC Plan dilaksanakan setiap tahun dan diprioritaskan pada unit kerja yang rawan
bencana.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Manajemen Risiko Operasional (lanjutan)
6. Business Continuity Management (BCM) (lanjutan)
Dalam periode satu tahun ke belakang telah terjadi berbagai kejadian-kejadian bencana yang telah
mengaktifkan prosedur kelangsungan usaha Unit Kerja BRI, dimana hal tersebut menjadi bukti
kesiapan organisasi BRI untuk menghadapi kondisi-kondisi tersebut. Ketentuan mengenai tanggap
darurat bencana di tempat kerja telah dirumuskan melalui Surat Edaran No. 58-/DIR/ORD/11/2022
Buku 4 tentang Sistem Manajemen Keselamatan dan Kesehatan Kerja (SMK3) dan SOP No. SO.05-
ORD/05/2023 tentang Pengelolaan Kelangsungan Usaha.
7. Penilaian Kecukupan Pengelolaan Risiko Produk Bank Baru (PBB)
Dalam rangka mengefektifkan pengeloaan risiko produk bank, maka setiap rencana penerbitan
produk bank baru (PBB) di BRI, dilakukan proses validasi peningkatan materialitas risiko dan proses
penilaian manajemen risiko oleh product owner terhadap setiap jenis risiko yang mungkin timbul dari
penerbitan PBB, termasuk penetapan kontrol dan pengendalian yang ditujukan untuk memitigasi
risiko yang dimaksud.
Selanjutnya, SKMR yang dikoordinasikan oleh SKMRO melakukan penilaian kecukupan
pengelolaan risiko PBB dan merekomendasikan hasil penilaian yang dimaksud untuk mendapatkan
persetujuan Direktur Bidang Manajemen Risiko BRI. Kebijakan PBB diatur dalam Surat Edaran No.
58-/DIR/ORD/11/2022 Buku 6 tentang Pengelolan Risiko Penyelenggaraan Produk.
8. Penerapan Strategi Anti Fraud BRI
Semua kegiatan usaha Bank dapat terpapar risiko operasional salah satunya fraud. Untuk
meminimalkan dampak kerugian akibat fraud maka BRI menerapkan Strategi Anti Fraud yang
merupakan wujud komitmen BRI untuk tidak memberikan toleransi (zero tolerance) atas fraud melalui
sistem pengendalian fraud yang efektif dan berkesinambungan. Penerapan Strategi Anti Fraud di
BRI didukung dengan peningkatan kapabilitas deteksi fraud melalui pengembangan Fraud Detection
System, serta peningkatan kompetensi dan awareness dari Pekerja BRI untuk mencegah,
mendeteksi dan menangani fraud sebagai bagian dari pencegahan dan meminimalisir kerugian bank
dan/atau nasabah. Sebagai bentuk komitmen seluruh Insan BRILian dalam mencegah fraud maka
Jajaran Direksi dan Komisaris, serta jajaran Manajemen dan seluruh Pekerja BRI secara berkala
menandatangani Komitmen Anti Fraud sebagaimana tertuang dalam Surat Edaran No. SE.58-
DIR/ORD/11/2022 Buku 5 tentang Strategi Anti Fraud.
Perkembangan Pemulihan Ekonomi Terkini
Perekonomian global terus menghadapi tekanan karena masih tingginya inflasi dan prospek pertumbuhan
ekonomi yang rendah. Dampak negatif dari pengetatan kebijakan moneter untuk mengatasi tingginya
inflasi semakin terasa. Kenaikan bunga acuan yang sangat signifikan pada banyak negara menyebabkan
kondisi keuangan semakin mengetat, sehingga berdampak pada melemahnya perdagangan global serta
menurunnya keyakinan konsumen dan pelaku usaha terhadap prospek ekonomi global ke depan. Proyeksi
Lembaga internasional, seperti: International Monetary Fund (IMF), World Bank, dan Organization for
Economic Co-operation and Development (OECD) menunjukkan bahwa pertumbuhan ekonomi global
tahun 2023 akan lebih rendah dibandingkan tahun 2022.
Hingga Triwulan-IV 2023, paling tidak terdapat empat indikator yang mencerminkan laju perlambatan
ekonomi global, yaitu: (1) Pergerakan Purchasing Manager Index (PMI) yang melambat sejak Mei 2023,
khususnya PMI manufaktur, (2) Penurunan laju ekspor berbagai negara utama seperti China dan AS,
yang mengimplikasikan penurunan permintaan dunia, (3) Penurunan lowongan kerja aktif pada berbagai
negara, yang mengimplikasikan penurunan aktivitas produksi, dan (4) Laju penurunan Leading Economic
Indicator (LEI) pada berbagai negara utama di dunia. Dari keempat faktor tersebut, penurunan LEI pada
berbagai negara utama di dunia menjadi salah satu indikator utama yang menunjukkan bahwa laju
perekonomian global ke depan akan semakin tertekan dan melambat.
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Perkembangan Pemulihan Ekonomi Terkini (lanjutan)
Paling tidak terdapat tiga tantangan utama yang perlu diwaspadai ke depan, seiring dengan laju
pertumbuhan ekonomi global yang masih dinamis dan berfluktuasi. Pertama, tren inflasi global yang
secara historis masih cukup tinggi. Laju inflasi pada berbagai negara saat ini memang dalam tren yang
menurun, namun nilainya diperkirakan masih akan lebih tinggi dibandingkan dengan kondisi normal (pre-
pandemi tahun 2019). Tekanan inflasi yang diperkirakan masih tinggi tahun 2024 disebabkan oleh
dorongan biaya suplai (cost push inflation) karena proyeksi harga komoditas global yang masih cukup
tinggi, baik komoditas energi dan pangan.
Kedua, kondisi geopolitik yang tidak pasti, di mana belum berakhirnya perang Rusia-Ukraina dan
memanasnya konflik Timur Tengah dapat memicu kembali disrupsi rantai pasok barang kebutuhan primer
dan komoditas energi, sehingga dapat berdampak pada kenaikan inflasi global. Ketiga, pemulihan
ekonomi China yang lebih rendah dari perkiraan sebelumnya akibat aktivitas industri dan permintaan
konsumen yang melambat. Hal itu disebabkan oleh masih berlangsungnya krisis properti, lemahnya
keyakinan konsumen, dan tingginya angka pengangguran umur produktif. Kombinasi dari berbagai
tantangan tersebut diperkirakan akan berdampak negatif terhadap laju pemulihan ekonomi global tahun
2023 dan 2024.
Perekonomian global yang melambat mulai berdampak pada laju pertumbuhan ekonomi nasional. Pada
Triwulan-III 2023, perekonomian nasional tercatat tumbuh sebesar 4,94% year-on-year/yoy, lebih rendah
dari kuartal sebelumnya sebesar 5,17%yoy. Perlambatan tersebut sejalan dengan perlambatan
pertumbuhan ekonomi partner dagang utama Indonesia pada periode yang sama, khususnya China dan
India. Pada periode tersebut, pertumbuhan ekonomi China tercatat sebesar 4,9%yoy, lebih rendah dari
kuartal sebelumnya sebesar 6,3%yoy. Sementara itu, pertumbuhan ekonomi India juga mengalami
penurunan dari 7,8%yoy pada Triwulan-II 2023 menjadi 6,5%yoy pada Triwulan-III 2023.
Berdasarkan permintaan agregat, laju pertumbuhan ekonomi nasional yang menurun pada Triwulan-III
2023 karena melambatnya pertumbuhan konsumsi rumah tangga (Q3-2023 = 5,06%yoy; Q2-2023 =
5,22%yoy) dan kontraksi pertumbuhan pengeluaran pemerintah (Q3-2023 = -3,76%yoy; Q2-2023 =
10,57%yoy). Begitu juga, laju pertumbuhan ekspor juga semakin menurun dan kontraktif (Q3-2023 = -
4,26%yoy; Q2-2023 = -2,97%yoy), seiring dengan tren penurunan harga komoditas dan perlambatan
permintaan global. Sedangkan secara sektoral, pertumbuhan ekonomi nasional masih ditopang oleh
industri pengolahan dengan proporsi terhadap Produk Domestik Bruto (PDB) Triwulan-III 2023 sebesar
20,40%. Pertumbuhan industri pengolahan dalam tren yang meningkat. Sedangkan, beberapa sektor
tercatat mengalami pertumbuhan yang melambat, yaitu sektor pertanian, perdagangan, dan transportasi-
gudang.
Dari sisi perbankan, laju pertumbuhan kredit industri secara tahunan mulai mengalami peningkatan pada
seluruh sektor ekonomi, namun tetap perlu disikapi secara hati-hati. Pertumbuhan kredit pada November
2023 tercatat mengalami peningkatan ke 9,74%yoy dari 8,99%yoy pada bulan sebelumnya. Namun
demikian, angka tersebut masih lebih rendah dibandingkan dengan posisi akhir tahun 2022 sebesar
11,35%YoY. Secara year-to-date (YTD), pertumbuhan kredit industri juga hanya tumbuh sebesar 8,34%
hingga November 2023, lebih rendah dari periode yang sama tahun lalu sebesar 9,93%. Walaupun,
pertumbuhan kredit yang masih dalam fase melambat, kualitas kredit masih relatif terjaga dan stabil.
Pada November 2023, nilai gross non-performing loan (NPL) tercatat bergerak stabil dan masih di bawah
3%, yaitu sebesar 2,36%. Sementara itu, likuiditas industri perbankan semakin terbatas dan cenderung
mengetat. Pertumbuhan Dana Pihak Ketiga (DPK) melambat ke 3,04%yoy pada November 2023, dari
3,43%yoy pada bulan sebelumnya. Pertumbuhan DPK diperkirakan akan semakin terbatas karena masih
ketatnya kebijakan moneter BI dan kemampuan menabung masyarakat yang cenderung melemah.
304
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
39. MANAJEMEN RISIKO (lanjutan)
Perkembangan Pemulihan Ekonomi Terkini (lanjutan)
Sementara itu dalam menghadapi peluang sekaligus tantangan di era pemulihan ekonomi yang saat ini
terjadi, BRI mengupayakan pertumbuhan bisnis yang berkelanjutan dengan inisiatif-inisiatif sebagai
berikut:
1. Asset Initiatives
Dalam meningkatkan pertumbuhan aset, BRI akan fokus pada beberapa hal yaitu:
a. Fokus pada penyaluran kredit di segmen UMKM.
b. Mengoptimalkan New Source of Growth yang berasal dari pembentukan holding ultra mikro dan
entitas anak.
c. Menjaga kualitas aset dengan tumbuh selektif pada sektor-sektor potensial dan tahan terhadap
guncangan krisis.
2. Liability & Equity Initiatives
Sebagai sumber pertumbuhan aset, dibutuhkan pertumbuhan di sisi liabilitas dan permodalan yang
berkelanjutan. BRI akan fokus pada likuiditas yang bersumber dari dana murah melalui peningkatan
rasio CASA serta menjaga level permodalan (CAR) yang cukup sesuai ketentuan regulator dan
akselerasi pertumbuhan aset.
3. Digital Initiatives
Sebagai upaya efisiensi dalam operasional perusahaan, peningkatan produktivitas pekerja, dan
peningkatan pelayanan kepada nasabah, BRI akan terus melakukan digitalisasi dan
mengembangkan tools dan aplikasi pendukung yang berkualitas bagi nasabah dan pekerja.
40. NILAI WAJAR ASET DAN LIABILITAS KEUANGAN
Tabel di bawah ini menyajikan perbandingan antara nilai tercatat dan nilai wajar dari aset dan liabilitas
keuangan. Nilai wajar yang diungkapkan berdasarkan informasi relevan yang tersedia pada tanggal-
tanggal 31 Desember 2023 dan 2022 dan tidak diperbaharui untuk mencerminkan perubahan dalam
kondisi pasar yang telah terjadi setelah tanggal tersebut.
31 Desember 2023 31 Desember 2022
Nilai tercatat Nilai wajar Nilai tercatat Nilai wajar
Aset
Kas 31.603.784 31.603.784 27.407.478 27.407.478
Giro pada Bank Indonesia 101.909.121 101.909.121 150.935.150 150.935.150
Giro pada bank lain 22.321.935 22.321.935 21.469.857 21.469.857
Penempatan pada Bank Indonesia dan
lembaga keuangan lain 65.223.400 65.223.400 70.399.920 70.399.920
Efek-efek
Nilai wajar melalui laba rugi 22.393.171 22.393.171 21.115.873 21.115.873
Nilai wajar melalui penghasilan komprehensif lain 163.339.165 163.339.165 150.802.567 150.802.567
Biaya perolehan diamortisasi 145.277.458 144.137.459 158.323.543 154.579.632
Wesel ekspor dan tagihan lainnya 51.571.488 51.571.488 37.428.446 37.428.446
Efek-efek yang dibeli dengan janji dijual kembali 33.595.231 33.595.231 51.014.678 51.014.678
Tagihan derivatif 911.683 911.683 911.405 911.405
Kredit yang diberikan dan pinjaman syariah 1.130.402.953 1.072.919.881 1.000.179.115 973.483.631
Piutang pembiayaan 50.524.406 49.953.587 45.809.969 43.880.120
Tagihan akseptasi 9.967.710 9.967.710 7.031.064 7.031.064
Penyertaan saham *) 1.749.102 1.749.102 1.774.614 1.774.614
Aset lain-lain **) 31.533.272 31.533.272 25.286.947 25.286.947
Total 1.862.323.879 1.803.129.989 1.769.890.626 1.737.521.382
*) Penyertaan saham yang tidak memiliki pengaruh signifikan.
**) Aset lain-lain terdiri atas piutang bunga, piutang lain-lain dan pendapatan yang masih akan diterima dengan prinsip syariah.
305
Page 689
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
40. NILAI WAJAR ASET DAN LIABILITAS KEUANGAN (lanjutan)
Tabel di bawah ini menyajikan perbandingan antara nilai tercatat dan nilai wajar dari aset dan liabilitas
keuangan. Nilai wajar yang diungkapkan berdasarkan informasi relevan yang tersedia pada tanggal-
tanggal 31 Desember 2023 dan 2022 dan tidak diperbaharui untuk mencerminkan perubahan dalam
kondisi pasar yang telah terjadi setelah tanggal tersebut. (lanjutan)
31 Desember 2023 31 Desember 2022
Nilai tercatat Nilai wajar Nilai tercatat Nilai wajar
Liabilitas
Liabilitas segera 30.651.807 30.651.807 24.910.579 24.910.579
Simpanan nasabah
Giro 346.124.372 346.124.372 349.755.590 349.755.590
Tabungan 527.945.550 527.945.550 522.647.920 522.647.920
Deposito berjangka 484.258.839 484.258.839 435.480.503 435.480.503
Simpanan dari bank lain dan lembaga keuangan lainnya
Giro 1.609.511 1.609.511 1.911.667 1.911.667
Tabungan 9.052 9.052 9.787 9.787
Deposito berjangka dan deposit on call 7.496.376 7.496.376 3.402.129 3.402.129
Inter-bank call money 2.843.380 2.843.380 4.010.964 4.010.964
Efek-efek yang dijual dengan janji dibeli kembali 19.079.458 19.079.458 9.997.592 9.997.592
Liabilitas derivatif 925.210 925.210 783.921 783.921
Liabilitas akseptasi 10.217.408 10.217.408 7.167.600 7.167.600
Surat berharga yang diterbitkan 49.637.581 49.856.444 63.611.761 63.816.479
Pinjaman yang diterima 98.850.813 98.850.813 79.371.200 79.371.200
Pinjaman dan surat berharga subordinasi 496.683 505.878 501.988 505.258
Liabilitas lain-lain *) 14.052.073 14.052.073 13.285.936 13.285.936
Total 1.594.198.113 1.594.426.171 1.516.849.137 1.517.057.125
*) Liabilitas lain-lain terdiri atas utang bunga, setoran jaminan, liabilitas kontrak investasi, utang koasuransi, reasuransi, liabilitas sewa, dana tabarru’ dan dana syirkah
temporer.
Metode dan asumsi yang digunakan untuk perkiraan nilai wajar adalah sebagai berikut:
a) Nilai wajar aset dan liabilitas keuangan tertentu, kecuali efek-efek yang diukur melalui biaya
perolehan diamortisasi, kredit yang diberikan, pinjaman syariah, piutang pembiayaan, surat berharga
yang diterbitkan serta pinjaman dan surat berharga subordinasi, mendekati nilai tercatatnya karena
mempunyai jangka waktu jatuh tempo yang singkat.
Estimasi nilai wajar terhadap aset keuangan tertentu ditetapkan berdasarkan diskonto arus kas
dengan menggunakan suku bunga pasar uang yang berlaku untuk utang dengan risiko kredit dan
sisa jatuh tempo yang serupa.
Estimasi nilai wajar terhadap liabilitas keuangan tertentu yang tidak memiliki kuotasi di pasar aktif
ditetapkan berdasarkan diskonto arus kas dengan menggunakan suku bunga utang baru dengan sisa
jatuh tempo yang serupa.
b) Efek-efek
Nilai wajar untuk efek-efek yang diukur melalui biaya perolehan diamortisasi ditetapkan berdasarkan
harga pasar atau harga kuotasi perantara (broker)/pedagang efek (dealer). Jika informasi ini tidak
tersedia, nilai wajar diestimasi dengan menggunakan harga pasar kuotasi efek yang memiliki
karakteristik kredit, jatuh tempo dan yield yang serupa.
306
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
40. NILAI WAJAR ASET DAN LIABILITAS KEUANGAN (lanjutan)
Metode dan asumsi yang digunakan untuk perkiraan nilai wajar adalah sebagai berikut (lanjutan):
c) Kredit yang diberikan dan Pinjaman syariah
Portofolio kredit BRI secara umum terdiri dari kredit yang diberikan dengan suku bunga mengambang
dan suku bunga tetap. Kredit yang diberikan dinyatakan berdasarkan jumlah nilai tercatat. Nilai wajar
dari kredit yang diberikan menunjukkan nilai diskon dari perkiraan arus kas masa depan yang
diharapkan akan diterima oleh BRI. Perkiraan arus kas ini didiskontokan dengan menggunakan suku
bunga pasar untuk menentukan nilai wajar.
Portofolio pinjaman syariah secara umum memiliki tingkat margin mengambang dan pinjaman syariah
yang diberikan dengan jangka pendek dengan tingkat margin tetap.
d) Piutang pembiayaan
Nilai wajar dihitung berdasarkan model diskonto arus kas dengan menggunakan tingkat suku bunga
pasar.
e) Tagihan dan liabilitas derivatif
Nilai wajar atas instrumen derivatif yang dinilai menggunakan teknik penilaian dengan menggunakan
komponen yang dapat diamati di pasar terutama adalah swap suku bunga, swap mata uang dan
kontrak pertukaran mata uang. Teknik penilaian yang paling banyak digunakan meliputi model
penilaian forward dan swap yang menggunakan perhitungan nilai kini. Model tersebut
menggabungkan berbagai komponen yang meliputi kualitas kredit dari counterparty, nilai spot dan
kontrak berjangka serta kurva tingkat suku bunga.
f) Pinjaman yang diterima, surat berharga yang diterbitkan dan pinjaman dan surat berharga
subordinasi
Nilai wajar dihitung berdasarkan model diskonto arus kas dengan menggunakan tingkat suku bunga
pasar untuk sisa periode jatuh tempo.
Tabel di bawah ini menyajikan instrumen keuangan yang diakui pada nilai wajar berdasarkan hierarki
yang digunakan BRI dan entitas anaknya untuk menentukan dan mengungkapkan nilai wajar dari
instrumen keuangan (Catatan 2c):
31 Desember 2023
Nilai wajar Level 1 Level 2 Level 3
Aset keuangan
Nilai wajar melalui laba rugi
Obligasi Pemerintah 9.519.463 9.519.463 - -
Reksadana 5.964.633 5.964.633 - -
U.S. Treasury Bonds 2.083.983 2.083.983 - -
Sertifikat Bank Indonesia 1.470.125 1.470.125 - -
Tagihan derivatif 911.683 - 911.683 -
Obligasi 699.447 699.447 - -
Obligasi Subordinasi 15.783 15.783 - -
Lainnya 2.639.737 2.639.737 - -
23.304.854 22.393.171 911.683 -
307
Page 691
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
40. NILAI WAJAR ASET DAN LIABILITAS KEUANGAN (lanjutan)
Tabel di bawah ini menyajikan instrumen keuangan yang diakui pada nilai wajar berdasarkan hierarki
yang digunakan BRI dan entitas anaknya untuk menentukan dan mengungkapkan nilai wajar dari
instrumen keuangan (Catatan 2c) (lanjutan):
31 Desember 2023
Nilai wajar Level 1 Level 2 Level 3
Aset keuangan (lanjutan)
Nilai wajar melalui penghasilan
komprehensif lain
Obligasi Pemerintah 100.239.655 100.239.655 - -
Sertifikat Bank Indonesia 30.414.559 30.414.559 - -
Reksadana 13.961.119 13.961.119 - -
Obligasi 13.897.860 13.897.860 - -
U.S. Treasury Bonds 2.203.544 2.203.544 - -
Monetary Authority of Singapore (MAS) Bills 1.544.668 1.544.668 - -
Singapore Government Securities 571.591 571.591 - -
Medium-Term Note 216.023 216.023 - -
Negotiable Certificate of Deposit 135.600 135.600 - -
U.S. Treasury Bills 46.036 46.036 - -
Lainnya 108.514 108.514 - -
163.339.169 163.339.169 - -
Biaya perolehan diamortisasi
Obligasi Pemerintah 122.410.214 122.410.214 - -
Tagihan Risk Participation 20.891.761 20.891.761 - -
Obligasi 824.352 824.352 - -
Medium-Term Note 11.132 11.132 - -
144.137.459 144.137.459 - -
Kredit yang Diberikan dan Piutang Pembiayaan
Kredit yang diberikan 1.072.919.881 - 985.242.035 87.677.846
Piutang pembiayaan 49.953.587 - 49.953.587 -
1.122.873.468 - 1.035.195.622 87.677.846
Total aset keuangan 1.453.654.950 329.869.799 1.036.107.305 87.677.846
Liabilitas keuangan
Nilai wajar melalui laba rugi
Liabilitas derivatif 925.210 - 925.210 -
Kewajiban lainnya
Surat berharga yang diterbitkan 49.856.444 49.856.444 - -
Pinjaman dan surat berharga
subordinasi 505.878 505.878 - -
50.362.322 50.362.322 - -
Total liabilitas keuangan 51.287.532 50.362.322 925.210 -
308
Page 692
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
40. NILAI WAJAR ASET DAN LIABILITAS KEUANGAN (lanjutan)
Tabel di bawah ini menyajikan instrumen keuangan yang diakui pada nilai wajar berdasarkan hierarki
yang digunakan BRI dan entitas anaknya untuk menentukan dan mengungkapkan nilai wajar dari
instrumen keuangan (Catatan 2c) (lanjutan):
31 Desember 2022
Nilai wajar Level 1 Level 2 Level 3
Aset keuangan
Nilai wajar melalui laba rugi
Obligasi Pemerintah 10.605.908 10.605.908 - -
Reksadana 7.084.911 7.084.911 - -
Tagihan derivatif 911.405 - 911.405 -
Obligasi 479.720 479.720 - -
Obligasi Subordinasi 49.669 49.669 - -
Negotiable Certificate Of Deposits 18.554 18.554 - -
Lainnya 2.877.111 2.877.111 - -
22.027.278 21.115.873 911.405 -
Nilai wajar melalui penghasilan
komprehensif lain
Obligasi Pemerintah 117.770.585 117.770.585 - -
Obligasi 15.434.106 15.434.106 - -
Reksadana 11.422.671 11.422.671 - -
U.S. Treasury Bonds 1.754.568 1.754.568 - -
Monetary Authority of Singapore (MAS) Bills 1.684.648 1.684.648 - -
Sertifikat Bank Indonesia 873.765 873.765 - -
Singapore Government Securities 566.294 566.294 - -
Negotiable Certificate of Deposit 545.461 545.461 - -
Medium-Term Note 285.543 285.543 - -
Obligasi Pemerintah Taiwan 153.075 153.075 - -
Obligasi Subordinasi 119.071 119.071 - -
Lainnya 192.780 192.780 - -
150.802.567 150.802.567 - -
Biaya perolehan diamortisasi
Obligasi Pemerintah 130.205.667 130.205.667 - -
Tagihan Risk Participation 23.057.681 23.057.681 - -
Obligasi 1.173.284 1.173.284 - -
Medium-Term Note 136.000 136.000 - -
Obligasi Subordinasi 7.000 7.000 - -
154.579.632 154.579.632 - -
Kredit yang Diberikan dan Piutang Pembiayaan
Kredit yang diberikan 973.483.631 - 923.081.388 50.402.243
Piutang pembiayaan 43.880.120 - - 43.880.120
1.017.363.751 - 923.081.388 94.282.363
Total aset keuangan 1.344.773.228 326.498.072 923.992.793 94.282.363
Liabilitas keuangan
Nilai wajar melalui laba rugi
Liabilitas derivatif 783.921 - 783.921 -
Kewajiban lainnya
Surat berharga yang diterbitkan 63.816.479 63.816.479 - -
Pinjaman dan surat berharga
subordinasi 505.258 505.258 - -
64.321.737 64.321.737 - -
Total liabilitas keuangan 65.105.658 64.321.737 783.921 -
309
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
41. SEGMEN OPERASI
Berikut adalah informasi keuangan tertentu untuk BRI dan entitas anak:
a. Nama Perusahaan Bidang Usaha
PT Bank Rakyat Indonesia (Persero) Tbk Perusahaan Perbankan Konvensional
PT Bank Raya Indonesia Tbk Perusahaan Perbankan Konvensional
BRI Global Financial Services Co. Ltd.
(dahulu BRI Remittance Co. Ltd.
Hong Kong) Perusahaan Jasa Keuangan
PT Asuransi BRI Life Perusahaan Asuransi Jiwa
PT BRI Multifinance Indonesia Perusahaan Pembiayaan
PT BRI Danareksa Sekuritas Perusahaan Sekuritas
PT BRI Ventura Investama Perusahaan Modal Ventura
PT BRI Asuransi Indonesia Perusahaan Asuransi
PT Pegadaian Perusahaan Pembiayaan
PT Permodalan Nasional Madani Perusahaan Pembiayaan
PT BRI Manajemen Investasi (dahulu
PT Danareksa Investment Management) Perusahaan Investasi
b. Segmen Operasi
Untuk kepentingan manajemen, BRI diorganisasikan ke dalam 5 (lima) segmen operasional
berdasarkan produk sebagai berikut:
Segmen Mikro
Segmen Ritel
Segmen Korporasi
Segmen Lainnya
Entitas Anak
Berikut ini adalah informasi segmen BRI dan entitas anak pada tanggal 31 Desember 2023 serta
tahun yang berakhir pada tanggal tersebut berdasarkan segmen operasi:
Tanggal 31 Desember 2023 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Keterangan Mikro Ritel Korporasi Lainnya Entitas Anak Total
Pendapatan bunga,
premi, dan emas
- neto 61.646.907 28.530.291 3.999.095 13.907.277 29.580.953 137.664.523
Pendapatan
operasional lainnya 17.639.356 16.102.050 4.982.366 3.844.328 3.057.685 45.625.785
Total pendapatan 79.286.263 44.632.341 8.981.461 17.751.605 32.638.638 183.290.308
Beban operasional
lainnya (31.050.020) (22.253.560) (2.053.648) (1.607.462) (19.817.601) (76.782.291)
Beban CKPN (20.474.879) (13.506.061) 7.888.285 (427.517) (3.159.108) (29.679.280)
Total beban (51.524.899) (35.759.621) 5.834.637 (2.034.979) (22.976.709) (106.461.571)
Pendapatan (beban)
non operasional
- neto (20.591) (77.380) (48.903) (377.093) 124.942 (399.025)
Laba sebelum
beban pajak 27.740.773 8.795.340 14.767.195 15.339.533 9.786.871 76.429.712
Beban pajak (5.270.747) (1.671.115) (2.872.313) (4.104.717) (2.085.772) (16.004.664)
Laba Bersih 22.470.026 7.124.225 11.894.882 11.234.816 7.701.099 60.425.048
Aset segmen
Kredit yang diberikan
- bruto 496.554.160 442.703.668 197.696.204 - 60.798.674 1.197.752.706
Total aset 468.573.573 418.508.640 244.435.173 632.353.605 185.530.577 1.949.401.568
Liabilitas segmen
Total simpanan
Nasabah 373.473.514 488.122.102 491.087.385 - 5.645.760 1.358.328.761
Total liabilitas 373.473.514 488.122.102 507.421.680 151.222.833 128.294.759 1.648.534.888
310
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
41. SEGMEN OPERASI (lanjutan)
b. Segmen Operasi (lanjutan)
Berikut ini adalah informasi segmen BRI dan entitas anak pada tanggal 31 Desember 2022 serta
tahun yang berakhir pada tanggal tersebut berdasarkan segmen operasi:
Tanggal 31 Desember 2022 dan untuk Tahun yang Berakhir pada Tanggal Tersebut
Keterangan Mikro Ritel Korporasi Lainnya Entitas Anak Total
Pendapatan bunga,
premi, dan emas
- neto 59.395.789 30.128.931 (1.777.679) 12.971.032 25.755.474 126.473.547
Pendapatan
operasional lainnya 13.689.096 15.553.855 3.593.099 3.879.051 2.412.593 39.127.694
Total pendapatan 73.084.885 45.682.786 1.815.420 16.850.083 28.168.067 165.601.241
Beban operasional
lainnya (34.395.404) (18.746.771) (1.884.810) (1.237.497) (18.051.530) (74.316.012)
Beban CKPN (8.779.414) (17.073.704) 1.292.897 996.230 (3.415.201) (26.979.192)
Total beban (43.174.818) (35.820.475) (591.913) (241.267) (21.466.731) (101.295.204)
Pendapatan (beban)
non operasional
- neto 30.762 179.332 78.689 (11.879) 13.760 290.664
Laba sebelum
beban pajak 29.940.829 10.041.643 1.302.196 16.596.937 6.715.096 64.596.701
Beban pajak (3.892.308) (2.164.708) (479.226) (5.055.150) (1.597.102) (13.188.494)
Laba Bersih 26.048.521 7.876.935 822.970 11.541.787 5.117.994 51.408.207
Aset segmen
Kredit yang diberikan
- bruto 449.626.718 399.555.810 173.787.061 - 56.305.230 1.079.274.819
Total aset 426.126.994 372.574.207 191.822.648 688.319.441 168.082.726 1.846.926.016
Liabilitas segmen
Total simpanan
Nasabah 367.656.835 469.090.526 464.028.257 - 7.108.395 1.307.884.013
Total liabilitas 367.656.835 469.090.526 477.581.582 128.737.434 119.177.316 1.562.243.693
311
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
41. SEGMEN OPERASI (lanjutan)
c. Segmen Geografis
Berikut ini adalah informasi segmen BRI dan entitas anak berdasarkan segmen geografis:
Total Pendapatan
Untuk tahun yang berakhir
pada tanggal 31 Desember
Keterangan 2023 2022
Indonesia 182.635.153 164.840.457
Amerika Serikat 203.615 397.108
Singapura 230.848 245.748
Timor-Leste 155.785 101.667
Hong Kong 20.423 14.223
Taiwan 44.484 2.038
Total 183.290.308 165.601.241
Laba sebelum beban pajak
Untuk tahun yang berakhir
pada tanggal 31 Desember
Keterangan 2023 2022
Indonesia 76.060.127 64.111.292
Amerika Serikat 63.686 320.147
Singapura 181.470 135.024
Timor-Leste 109.877 54.946
Hong Kong 161 122
Taiwan 14.391 (24.830)
Total 76.429.712 64.596.701
Total Aset
Keterangan 31 Desember 2023 31 Desember 2022
Indonesia 1.885.581.840 1.789.162.542
Amerika Serikat 26.087.423 27.856.321
Singapura 28.980.347 25.069.385
Timor-Leste 6.114.107 4.256.142
Hong Kong 24.232 17.982
Taiwan 2.613.619 563.644
Total 1.949.401.568 1.846.926.016
312
Page 696
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
41. SEGMEN OPERASI (lanjutan)
c. Segmen Geografis (lanjutan)
Berikut ini adalah informasi segmen BRI dan entitas anak berdasarkan segmen geografis (lanjutan):
Total Liabilitas
Keterangan 31 Desember 2023 31 Desember 2022
Indonesia 1.585.649.437 1.504.449.309
Amerika Serikat 26.148.777 28.000.956
Singapura 28.855.880 25.168.981
Timor-Leste 5.792.144 4.020.492
Hong Kong 6.467 4.257
Taiwan 2.082.183 599.698
Total 1.648.534.888 1.562.243.693
42. PROGRAM BAGI PEKERJA
Cadangan atas program imbalan kerja bagi pekerja terdiri atas:
31 Desember 2023 31 Desember 2022
Program cuti besar 3.679.294 3.207.290
Program pemutusan hubungan kerja 3.527.486 2.841.015
Program penghargaan tanda jasa 2.492.175 1.900.980
Program pensiun imbalan pasti 2.367.561 2.082.356
Program kesehatan pasca kerja BPJS 1.023.643 646.240
Program masa persiapan pensiun 20.983 17.996
Program manfaat lain dana manfaat tambahan - 202.515
Total (Catatan 27) 13.111.142 10.898.392
Penilaian aktuaria atas program imbalan kerja masing-masing pada tanggal-tanggal 31 Desember 2023
dan 2022 dilakukan oleh aktuaris independen sebagai berikut:
Tanggal Laporan
Entitas Aktuaris Independen 31 Desember 2023 31 Desember 2022
Entitas induk KKA Enny Diah Awal 12 Januari 2024 5 Januari 2023
Entitas anak
PT Bank Raya Indonesia Tbk KKA Enny Diah Awal 2 Januari 2024 30 Desember 2022
PT Asuransi BRI Life KKA Riana & Rekan 23 Januari 2024 6 Januari 2023
PT BRI Multifinance Indonesia KKA Enny Diah Awal 27 Desember 2023 3 Januari 2023
PT BRI Danareksa Sekuritas KKA Enny Diah Awal 8 Januari 2024 27 Januari 2023
PT BRI Ventura Investama KKA Enny Diah Awal 21 Desember 2023 3 Januari 2023
PT BRI Asuransi Indonesia KKA Steven & Mourits 4 Januari 2024 5 Januari 2023
PT Pegadaian KKA Agus Susanto 21 Desember 2023 5 Januari 2023
PT Permodalan Nasional Madani KKA Riana & Rekan 3 Januari 2024 3 Januari 2023
PT BRI Manajemen Investasi
(dahulu PT Danareksa
Investment Management) KKA Nandi & Sutama 2 Januari 2024 13 Januari 2023
313
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan)
a. Program Pensiun Imbalan Pasti
Efektif tanggal 1 Januari 2007, semua pekerja yang baru diangkat sebagai pekerja tetap tidak
diikutsertakan dalam program ini dan hak atas manfaat pensiun diberikan berdasarkan persyaratan
yang ditetapkan dalam peraturan dengan memperhatikan faktor penghargaan per tahun masa kerja
dan penghasilan dana pensiun. Program dana pensiun BRI dikelola oleh Dana Pensiun BRI (DPBRI).
Sesuai ketentuan yang diatur dalam Surat Keputusan Direksi BRI, kontribusi pekerja BRI untuk iuran
pensiun adalah sebesar 7% dari penghasilan dasar pensiun pekerja dan atas sisa jumlah yang perlu
didanakan kepada DPBRI merupakan kontribusi BRI, dimana kontribusi BRI sejak tanggal 1 Maret
2023 adalah sebesar 42,86% dari penghasilan dasar pensiun.
Efektif tanggal 1 Januari 2007, semua pekerja yang baru diangkat sebagai pekerja tetap tidak
diikutsertakan dalam program ini dan hak atas manfaat pensiun diberikan berdasarkan persyaratan
yang ditetapkan dalam peraturan dengan memperhatikan faktor penghargaan per tahun masa kerja
dan penghasilan dana pensiun. Program dana pensiun Pegadaian dikelola oleh Dana Pensiun
Pegadaian. Keputusan Direksi Pegadaian, Kontribusi Pekerja Pegadaian untuk iuran pensiun adalah
sebesar 6,50% dari penghasilan dasar pensiun pekerja dan atas jumlah yang perlu didanakan
kepada Dana Pensiun Pegadaian merupakan kontribusi Pegadaian, dimana kontribusi Pegadaian
sejak tanggal 29 Desember 2020 adalah sebesar 16% dari penghasilan dasar pensiun.
Penilaian aktuaria atas beban pensiun BRI masing-masing pada tanggal 31 Desember 2023 dan
2022 telah sesuai dengan PSAK 24 dengan menggunakan metode Projected Unit Credit serta
mempertimbangkan asumsi-asumsi sebagai berikut:
31 Desember 2023 31 Desember 2022
Entitas induk
Tingkat diskonto 6,70% 7,40%
Tingkat kenaikan penghasilan dasar pensiun sesuai tabel PhDP 7,50%
Tingkat kenaikan imbalan pensiun 4,00 4,00%
Tingkat kematian TMI IV 2019 TMI IV 2019
Tingkat cacat jasmaniah 10,00% dari TMI 10,00% dari TMI
2019 2019
Usia pensiun normal 56 Tahun 56 Tahun
Entitas anak
Tingkat diskonto 6,7-6,9% 7,00%
Tingkat kenaikan penghasilan dasar pensiun 5,00 5,00%
Tingkat kematian GAM 1971 GAM 1971
Tingkat cacat jasmaniah 0,01% dari 0,01% dari
tingkat kematian tingkat kematian
Usia pensiun normal 56 Tahun 56 Tahun
Aset DPBRI terutama terdiri dari tabungan, deposito, efek-efek, unit penyertaan reksadana, efek
beragunan aset dan investasi jangka panjang berupa saham dan properti.
Mutasi atas nilai kini liabilitas pensiun imbalan pasti masing-masing pada tanggal 31 Desember 2023
dan 2022 adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Nilai kini liabilitas pensiun imbalan pasti
awal tahun 26.896.251 25.618.746
Beban bunga 1.927.502 1.837.112
Biaya jasa kini 413.663 386.314
Biaya jasa lalu 211.138 1.013.104
Beban pesangon (1.012.889) -
Pembayaran imbalan kerja (benefit paid) (1.490.223) (1.391.441)
Kerugian/(keuntungan) aktuaria 1.471.670 (567.584)
Nilai kini liabilitas pensiun imbalan
pasti akhir tahun 28.417.112 26.896.251
314
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan)
a. Program Pensiun Imbalan Pasti (lanjutan)
Mutasi atas nilai wajar aset program masing-masing pada tanggal 31 Desember 2023 dan 2022
adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Nilai wajar aset program awal tahun 24.813.852 23.458.521
Hasil pengembangan riil 1.939.611 2.122.700
Pembayaran iuran-iuran (contributions)
pemberi kerja (Catatan 44) 814.934 563.595
Pembayaran iuran-iuran (contributions)
peserta program 58.691 60.992
Rugi aktuaria pada aset (87.314) (515)
Pembayaran imbalan kerja (benefit paid) (1.490.223) (1.391.441)
Total aset program 26.049.551 24.813.852
Mutasi atas kewajiban program pensiun imbalan pasti masing-masing pada tanggal 31 Desember
2023 dan 2022 adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Saldo awal 2.082.356 2.160.113
Beban pensiun imbalan pasti - neto
(Catatan 35) (310.689) 1.452.579
Pembayaran iuran tahun berjalan (Catatan 44) (814.934) (563.595)
Pembayaran imbalan (75 ) -
Pengukuran kembali liabilitas (aset)
pensiun imbalan pasti - neto 1.410.903 (966.741)
Saldo akhir (Catatan 27) 2.367.561 2.082.356
Pengukuran kembali atas liabilitas (aset) pensiun imbalan pasti masing-masing pada tanggal
31 Desember 2023 dan 2022 adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Saldo awal 2.422.737 3.389.477
Kerugian/(keuntungan) aktuaria 1.471.670 (567.584)
Imbal hasil atas aset program (60.767) (399.156)
Jumlah pengukuran kembali
atas aset imbalan pasti - neto 3.833.640 2.422.737
Beban pensiun imbalan pasti untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2023
dan 2022 berdasarkan perhitungan aktuaris adalah sebagai berikut:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Biaya jasa kini 413.663 386.314
Iuran peserta program (58.691) (60.922)
Beban bunga - neto 136.090 114.083
Biaya jasa lalu 211.138 -
Kerugian/(keuntungan) aktuaria (1.012.889) 1.013.104
(Pendapatan)/beban pensiun
imbalan pasti (Catatan 35) (310.689) 1.452.579
315
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan)
b. Program Tunjangan Hari Tua
Pekerja BRI juga memperoleh manfaat dari pemberian Tunjangan Hari Tua (THT) sesuai ketentuan
yang diatur dalam Surat Keputusan Direksi BRI. Program THT dikelola oleh Yayasan Kesejahteraan
Pekerja BRI.
Iuran THT terdiri dari iuran beban pekerja dan iuran beban BRI sesuai ketentuan yang diatur dalam
Surat Keputusan Direksi BRI.
Berdasarkan perhitungan penilaian aktuaria atas THT masing-masing pada tanggal 31 Desember
2023 dan 2022 telah sesuai dengan PSAK No. 24 dengan menggunakan metode Projected Unit
Credit serta mempertimbangkan asumsi-asumsi sebagai berikut:
31 Desember 2023 31 Desember 2022
Tingkat diskonto 6,70% 7,40%
Tingkat kenaikan penghasilan 7,50 7,50%
Tingkat kematian TMI IV 2019 TMI IV 2019
Tingkat cacat jasmaniah 10,00% dari TMI 10,00% dari TMI
2019 2019
Status THT sesuai dengan penilaian aktuaria masing-masing pada tanggal 31 Desember 2023 dan
2022 adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Nilai wajar aset 6.150.654 5.539.252
Nilai kini liabilitas THT (3.823.023) (3.446.233)
Surplus 2.327.631 2.093.019
Mutasi atas liabilitas THT masing-masing pada tanggal 31 Desember 2023 dan 2022 adalah sebagai
berikut:
31 Desember 2023 31 Desember 2022
Saldo awal - -
Beban THT 221.233 662.321
Pengukuran kembali liabilitas THT - neto (84.590) (533.854)
Pembayaran iuran tahun berjalan (Catatan 44) (136.643) (128.467)
Saldo akhir liabilitas - -
Pengukuran kembali atas liabilitas THT masing-masing pada tanggal 31 Desember 2023 dan 2022
adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Saldo awal (809.240) (275.386)
Kerugian/(keuntungan) aktuaria 42.498 (437.452)
Imbal hasil atas liabilitas (aset) program (206.817) 3.537
Perubahan atas dampak atas aset di luar
bunga - neto 79.729 (99.939)
Jumlah pengukuran kembali atas
liabilitas THT - neto (893.830) (809.240)
316
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan)
b. Program Tunjangan Hari Tua (lanjutan)
Perhitungan beban THT untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2023 dan
2022 sesuai dengan perhitungan aktuaris adalah sebagai berikut:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Biaya jasa kini 293.882 246.918
Iuran peserta program (65.181) (61.281)
Beban bunga - neto (7.468) (7.116)
Biaya jasa lalu - 483.800
Beban THT (Catatan 35) 221.233 662.321
Pada tanggal-tanggal 31 Desember 2023 dan 2022, BRI tidak mengakui adanya THT dibayar di muka
dan manfaat THT karena manajemen BRI tidak memiliki keuntungan (benefit) atas aset tersebut dan
BRI tidak memiliki rencana untuk mengurangi kontribusinya di masa depan.
c. Program Pensiun Iuran Pasti
(i) BRI (entitas induk)
Pekerja BRI juga diikutsertakan dalam program pensiun iuran pasti sesuai dengan Keputusan
Direksi BRI yang berlaku efektif sejak bulan Oktober 2000. Kontribusi BRI pada program ini yang
dilaporkan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian sebesar
Rp467.623 dan Rp428.961 masing-masing untuk tahun yang berakhir tanggal 31 Desember
2023 dan 2022 (Catatan 35). Pengelolaan program pensiun iuran pasti dilakukan oleh DPBRI.
(ii) Bank Raya (entitas anak)
Bank Raya Indonesia menyelenggarakan program pensiun iuran pasti untuk seluruh pekerja
tetapnya yang dikelola oleh Dana Pensiun Lembaga Keuangan (DPLK) PT Bank Rakyat
Indonesia (Persero) Tbk. Jumlah kontribusi Bank Raya untuk dana pensiun adalah sebesar
84,97% dari iuran yang sudah ditetapkan berdasarkan tingkat dari masing-masing pekerja yang
dilaporkan dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian sebesar
Rp1.074 dan Rp977 masing-masing untuk tahun yang berakhir pada tanggal 31 Desember 2023
dan 2022 (Catatan 35).
317
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan)
d. Program Pemutusan Hubungan Kerja (PHK)
Perhitungan PHK dilakukan dengan menggunakan asumsi-asumsi penilaian aktuaria atas kewajiban
perseroan yang berkaitan dengan cadangan penyisihan untuk penetapan uang pesangon. Uang
penghargaan tanda jasa dan ganti kerugian sesuai dengan Peraturan yang berlaku untuk masing-
masing pada tanggal 31 Desember 2023 dan 2022 dengan menggunakan metode Projected Unit
Credit serta mempertimbangkan asumsi-asumsi sebagai berikut:
31 Desember 2023 31 Desember 2022
Entitas induk
Tingkat diskonto 6,90% 7,40%
Tingkat kenaikan penghasilan 7,50 7,50%
Tingkat kematian TMI IV 2019 TMI IV 2019
Tingkat cacat jasmaniah 10,00% dari TMI 10,00% dari TMI
2019 2019
Entitas anak
Tingkat diskonto 6,70 – 7,10% 7,20 - 8,30%
Tingkat kenaikan penghasilan 7,00 – 8,50 7,00 - 10,00%
Tingkat kematian TMI IV 2019 TMI IV 2019
GAM 1971 GAM 1971
Tingkat cacat jasmaniah 0,01 – 10,00% dari 0,01 – 10,00% dari
tingkat kematian tingkat kematian
Mutasi atas liabilitas (aset) program PHK masing-masing pada tanggal 31 Desember 2023 dan 2022
adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Saldo awal 2.841.015 1.972.177*)
Beban PHK (Catatan 35) 756.697 433.557
Pembayaran manfaat aktual (123.483) (210.157)
Pengukuran kembali liabilitas PHK - neto 58.299 648.373
Biaya terminasi (4.086) (2.826)
Dampak batas aset (363) 355
Kontribusi perusahaan (593) (464)
Saldo akhir (Catatan 27) 3.527.486 2.841.015
*) Saldo awal periode 31 Desember 2022 termasuk saldo awal PT BRI Manajemen Investasi (dahulu PT Danareksa Investment
Management (DIM)) sebesar Rp9.875.
Pengukuran kembali atas (aset) program PHK masing-masing pada tanggal 31 Desember 2023 dan
2022 adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Saldo awal (126.778) (775.151)*)
Kerugian aktuaria 58.299 648.373
Jumlah pengukuran kembali atas
liabilitas PHK - neto (68.479) (126.778)
*) Saldo awal periode 31 Desember 2022 termasuk saldo awal PT BRI Manajemen Investasi (dahulu PT Danareksa Investment
Management (DIM)) sebesar Rp2.067.
318
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan)
d. Program Pemutusan Hubungan Kerja (PHK) (lanjutan)
Perhitungan beban program PHK untuk tahun yang berakhir pada tanggal-tanggal
31 Desember 2023 dan 2022 sesuai dengan perhitungan aktuaria adalah sebagai berikut:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Biaya jasa kini 559.016 241.014
Beban bunga 204.278 133.610
Biaya pesangon 8.281 7.298
Biaya jasa lalu (17.531) 115.288
Pembayaran biaya terminasi 2.299 1.252
Kerugian/(keuntungan) aktuaria 354 (2.138)
Dampak atas perubahan metode atribusi
pada laba rugi - (62.767)
Beban PHK (Catatan 35) 756.697 433.557
e. Program Masa Persiapan Pensiun (MPP)
Perhitungan aktuaria (PT Pegadaian) atas masa persiapan pensiun (MPP) masing-masing pada
tanggal 31 Desember 2023 dan 2022 telah sesuai dengan PSAK No. 24 dengan menggunakan
metode Projected Unit Credit serta mempertimbangkan asumsi-asumsi sebagai berikut:
31 Desember 2023 31 Desember 2022
Tingkat diskonto 7,00% 7,30%
Tingkat kenaikan penghasilan 7,00 7,00%
Tingkat kematian GAM 1971 GAM 1971
Tingkat cacat jasmaniah 0,01% dari TMI 0,01% dari TMI
tingkat kematian tingkat kematian
Usia pensiun normal 56 Tahun 56 Tahun
Mutasi atas liabilitas (aset) program masa persiapan pensiun masing-masing pada tanggal
31 Desember 2023 dan 2022 adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Saldo awal 17.996 20.028
Beban MPP (Catatan 35) 2.629 2.622
Pembayaran imbalan (18.935) (15.166)
Pengukuran kembali liabilitas MPP - neto 19.293 10.512
Saldo akhir (Catatan 27) 20.983 17.996
319
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan)
e. Program Masa Persiapan Pensiun (MPP) (lanjutan)
Perhitungan beban program Masa Persiapan Pensiun untuk tahun yang berakhir pada tanggal-
tanggal 31 Desember 2023 dan 2022 sesuai dengan perhitungan aktuaria adalah sebagai berikut:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Biaya jasa kini 1.315 1.120
Beban bunga 1.314 1.502
Beban MPP (Catatan 35) 2.629 2.622
f. Imbalan Kerja Jangka Panjang Lainnya
Pekerja BRI dan entitas anak juga memiliki imbalan kerja jangka panjang, seperti penghargaan tanda
jasa, cuti besar, program kesehatan pasca kerja BPJS, dan program manfaat lain dana manfaat
tambahan.
(i) Cadangan penghargaan tanda jasa
Perhitungan aktuaria atas penghargaan tanda jasa masing-masing pada tanggal
31 Desember 2023 dan 2022 telah sesuai dengan PSAK No. 24 dengan menggunakan metode
Projected Unit Credit serta mempertimbangkan asumsi-asumsi sebagai berikut:
31 Desember 2023 31 Desember 2022
Entitas induk
Tingkat diskonto 6,80% 7,40%
Tingkat kenaikan penghasilan 7,50 7,50%
Tingkat kenaikan harga emas 10,00 10,00%
Tingkat kematian TMI IV 2019 TMI IV 2019
Tingkat cacat jasmaniah 10,00% dari TMI 10,00% dari TMI
Entitas anak
Tingkat diskonto 6,75 - 7,00% 4,40 - 7,50%
Tingkat kenaikan penghasilan 7,00 - 9,00 7,00 - 10,00%
Tingkat kenaikan harga emas 10,00 10,00%
Tingkat kematian TMI IV 2019 dan TMI IV 2019 dan
GAM 1971 GAM 1971
Tingkat cacat jasmaniah 0,01 - 10,00% dari 0,01 - 10,00% dari
tingkat kematian tingkat kematian
320
Page 704
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan)
f. Imbalan Kerja Jangka Panjang Lainnya (lanjutan)
(i) Cadangan penghargaan tanda jasa (lanjutan)
Mutasi untuk liabilitas penghargaan tanda jasa masing-masing pada tanggal 31 Desember 2023
dan 2022 adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Saldo awal liabilitas 1.900.980 1.754.761*)
Beban penghargaan tanda jasa
(Catatan 35) 651.143 238.393
Pembayaran manfaat aktual (75.541) (93.160)
Rugi aktuaria pada kewajiban 15.593 986
Liabilitas penghargaan tanda
jasa (Catatan 27) 2.492.175 1.900.980
*) Saldo awal periode 31 Desember 2022 termasuk saldo awal PT BRI Manajemen Investasi (dahulu PT Danareksa
Investment Management (DIM)) sebesar Rp1.101.
Beban penghargaan tanda jasa untuk tahun yang berakhir pada tanggal-tanggal 31 Desember
2023 dan 2022 berdasarkan perhitungan aktuaria adalah sebagai berikut:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Biaya jasa kini 187.471 158.443
Beban bunga 138.241 130.384
Biaya jasa lalu 34 125.303
Kerugian (keuntungan) aktuaria yang diakui 325.397 (175.737)
Beban penghargaan tanda jasa
(Catatan 35) 651.143 238.393
(ii) Cuti besar
Perhitungan aktuaria atas cuti besar masing-masing pada tanggal 31 Desember 2023 dan 2022
telah sesuai dengan PSAK No. 24 dengan menggunakan metode Projected Unit Credit. Asumsi-
asumsi yang dipertimbangkan oleh aktuaria adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Entitas induk
Tingkat diskonto 6,60% 7,30%
Tingkat kenaikan penghasilan 7,50% 7,50%
Tingkat kematian TMI IV 2019 TMI IV 2019
Tingkat cacat jasmaniah 10,00% dari TMI 10,00% dari TMI
2019 2019
321
Page 705
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan)
f. Imbalan Kerja Jangka Panjang Lainnya (lanjutan)
(ii) Cuti besar (lanjutan)
Perhitungan aktuaria atas cuti besar masing-masing pada tanggal 31 Desember 2023 dan 2022
telah sesuai dengan PSAK No. 24 dengan menggunakan metode Projected Unit Credit. Asumsi-
asumsi yang dipertimbangkan oleh aktuaria adalah sebagai berikut (lanjutan):
31 Desember 2023 31 Desember 2022
Entitas anak
Tingkat diskonto 6,60 - 6,80% 4,70 - 7,50%
Tingkat kenaikan penghasilan 7,00 - 9,00 5,00 - 10,00%
Tingkat kematian TMI IV 2019 TMI IV 2019
GAM 1971 GAM 1971
Tingkat cacat jasmaniah 0,10 - 10,00% dari 0,10 - 10,00% dari
tingkat kematian tingkat kematian
Mutasi liabilitas atas cuti besar masing-masing pada tanggal 31 Desember 2023 dan 2022 adalah
sebagai berikut:
31 Desember 2023 31 Desember 2022
Saldo awal liabilitas 3.207.290 2.950.109*)
Beban cuti besar (Catatan 35) 731.080 592.529
Pembayaran manfaat aktual (259.076) (335.348)
Liabilitas cuti besar (Catatan 27) 3.679.294 3.207.290
*) Saldo awal periode 31 Desember 2022 termasuk saldo awal PT BRI Manajemen Investasi (dahulu PT Danareksa
Investment Management (DIM)) sebesar Rp1.241.
Beban cuti besar untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2023 dan 2022
berdasarkan perhitungan aktuaria adalah sebagai berikut:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Biaya jasa kini 419.424 366.897
Beban bunga 226.507 205.768
Kerugian/(keuntungan) aktuaria yang diakui 84.525 (329.267)
Biaya jasa lalu 624 349.131
Beban cuti besar (Catatan 35) 731.080 592.529
322
Page 706
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan)
f. Imbalan Kerja Jangka Panjang Lainnya (lanjutan)
(iii) Program Kesehatan Pasca Kerja BPJS
Perhitungan aktuaria atas program kesehatan pasca kerja BPJS masing-masing pada tanggal
31 Desember 2023 dan 2022 telah sesuai dengan PSAK No. 24 dengan menggunakan metode
Projected Unit Credit serta mempertimbangkan asumsi-asumsi (entitas induk) sebagai berikut:
31 Desember 2023 31 Desember 2022
Tingkat diskonto 7,00% 7,40%
Tingkat kenaikan iuran BPJS Kesehatan 4,88 4,88%
Tingkat kematian TMI IV 2019 TMI IV 2019
Tingkat cacat jasmaniah 10,00% dari TMI 10,00% dari TMI
2019 2019
Status program kesehatan pasca kerja BPJS sesuai dengan penilaian aktuaris masing-masing
pada tanggal 31 Desember 2023 dan 2022 adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Nilai kini liabilitas program
kesehatan pasca kerja BPJS 2.526.313 2.121.676
Nilai wajar aset (1.502.670) (1.475.436)
Surplus (Defisit) 1.023.643 646.240
Mutasi liabilitas atas program kesehatan pasca kerja BPJS pada tanggal 31 Desember 2023 dan
2022 adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Saldo awal liabilitas 646.240 598.635
Beban program kesehatan
pasca kerja BPJS (Catatan 35) 171.575 129.362
Pengukuran kembali aset
program kesehatan pasca kerja BPJS 205.828 (81.757)
Liabilitas program kesehatan
pasca kerja BPJS (Catatan 27) 1.023.643 646.240
Pengukuran kembali atas liabilitas (aset) program kesehatan pasca kerja BPJS masing-masing
pada tanggal 31 Desember 2023 dan 2022 adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Saldo awal (10.926) 70.831
Keuntungan aktuaria 172.708 (125.510)
Imbal hasil atas aset program 33.119 43.753
Jumlah pengukuran kembali
atas liabilitas imbalan pasti - neto 194.901 (10.926)
323
Page 707
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan)
f. Imbalan Kerja Jangka Panjang Lainnya (lanjutan)
(iii) Program Kesehatan Pasca Kerja BPJS (lanjutan)
Beban program kesehatan pasca kerja BPJS untuk tahun yang berakhir pada tanggal-tanggal 31
Desember 2023 dan 2022 berdasarkan perhitungan aktuaria adalah sebagai berikut:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Biaya jasa kini 123.753 84.465
Beban bunga - neto 47.822 44.897
Beban program kesehatan pasca kerja
BPJS (Catatan 35) 171.575 129.362
(iv) Program Manfaat Lain Dana Manfaat Tambahan
Penilaian aktuaria atas program manfaat lain dana manfaat tambahan BRI pada tanggal-tanggal
31 Desember 2023 dan 2022 telah sesuai dengan PSAK No. 24 dengan menggunakan metode
Projected Unit Credit serta mempertimbangkan asumsi-asumsi sebagai berikut:
31 Desember 2023 31 Desember 2022
Tingkat diskonto 6,70% 7,50%
Tingkat kematian TMI IV 2019 TMI IV 2019
Tingkat cacat jasmaniah 10% dari TMI 2019 10% dari TMI 2019
Usia pensiun normal 56 Tahun 56 Tahun
Aset DPBRI terutama terdiri dari tabungan, deposito, efek-efek, unit penyertaan reksadana, efek
beragunan aset dan investasi jangka panjang berupa saham dan properti.
Mutasi atas nilai kini liabilitas program manfaat lain dana manfaat tambahan pada tanggal-
tanggal 31 Desember 2023 dan 2022 adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Nilai kini liabilitas awal tahun 2.165.701 2.127.731
Biaya bunga 155.339 156.733
Biaya jasa kini 15.282 16.972
Biaya jasa lalu (416.041) -
Pembayaran imbalan kerja (benefit paid) (133.039) (130.910)
Kerugian/(keuntungan) aktuaria 76.491 (4.825)
Nilai kini liabilitas akhir tahun 1.863.733 2.165.701
324
Page 708
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan)
f. Imbalan Kerja Jangka Panjang Lainnya (lanjutan)
(iv) Program Manfaat Lain Dana Manfaat Tambahan (lanjutan)
Mutasi atas nilai wajar aset program pada tanggal-tanggal 31 Desember 2023 dan 2022 adalah
sebagai berikut:
31 Desember 2023 31 Desember 2022
Nilai wajar aset program awal tahun 1.963.186 1.974.114
Pembayaran imbalan kerja (benefit paid) (133.039) (130.910)
Hasil pengembangan riil 153.820 119.982
Total aset program 1.983.967 1.963.186
Mutasi atas kewajiban program manfaat lain dana manfaat tambahan pada tanggal-tanggal
31 Desember 2023 dan 2022 adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Saldo awal 202.515 153.617
Beban program
manfaat lain dana manfaat
tambahan - neto (Catatan 35) (385.773) 28.647
Pengukuran kembali liabilitas - neto 183.258 20.251
Saldo akhir (Catatan 27) - 202.515
Pengukuran kembali atas liabilitas (aset) program manfaat lain dana manfaat tambahan pada
tanggal-tanggal 31 Desember 2023 dan 2022 adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Saldo awal 88.994 68.743
Kerugian/(keuntungan) aktuaria 76.492 (4.825)
Imbal hasil atas aset program (13.467) 25.076
Perubahan atas dampak aset diluar
bunga neto liabilitas (aset) 120.233 -
Jumlah pengukuran kembali
atas (aset) liabilitas
imbalan pasti - neto 272.252 88.994
325
Page 709
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan)
f. Imbalan Kerja Jangka Panjang Lainnya (lanjutan)
(iv) Program Manfaat Lain Dana Manfaat Tambahan (lanjutan)
Beban program manfaat lain dana manfaat tambahan untuk tahun yang berakhir pada tanggal-
tanggal 31 Desember 2023 dan 2022 berdasarkan perhitungan aktuaris adalah sebagai berikut:
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Biaya jasa lalu (416.041) -
Biaya jasa kini 15.282 16.972
Bunga - neto 14.986 11.675
Beban program manfaat lain
dana manfaat tambahan (Catatan 35) (385.773) 28.647
g. Sensitivitas dari kewajiban imbalan jangka panjang terhadap perubahan asumsi aktuaria dan analisa
manfaat jatuh tempo adalah sebagai berikut (BRI saja) (tidak diaudit):
(i) Program pemutusan hubungan kerja (PHK)
31 Desember 2023
Pengaruh nilai kini
Asumsi atas kewajiban
tingkat diskonto imbalan kerja
Kenaikan +1,00% (287.595)
Penurunan -1,00% 341.387
31 Desember 2022
Pengaruh nilai kini
Asumsi atas kewajiban
tingkat diskonto imbalan kerja
Kenaikan +1,00% (290.048)
Penurunan -1,00% 438.151
Nilai Kini Kewajiban Imbalan Pasti
31 Desember 2023 31 Desember 2022
Jatuh Tempo
< 1 tahun 44.679 45.925
1 - < 2 tahun 42.715 43.887
2 - < 3 tahun 42.755 40.757
3 - < 4 tahun 39.919 40.217
4 - < 5 tahun 42.214 36.843
> 5 tahun 2.005.978 1.502.562
326
Page 710
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan)
g. Sensitivitas dari kewajiban imbalan jangka panjang terhadap perubahan asumsi aktuaria dan analisa
manfaat jatuh tempo adalah sebagai berikut (BRI saja) (tidak diaudit) (lanjutan):
(ii) Program pensiun imbalan pasti
31 Desember 2023
Pengaruh nilai kini
Asumsi atas kewajiban
tingkat diskonto imbalan kerja
Kenaikan +1,00% (2.899.376)
Penurunan -1,00 3.559.760
31 Desember 2022
Pengaruh nilai kini
Asumsi atas kewajiban
tingkat diskonto imbalan kerja
Kenaikan +1,00% (3.217.521)
Penurunan -1,00 2.885.038
Iuran Jatuh Tempo
31 Desember 2023 31 Desember 2022
Jatuh Tempo
< 1 tahun 272.064 323.921
1 - < 2 tahun 240.698 295.589
2 - < 3 tahun 229.567 291.267
3 - < 4 tahun 219.183 285.858
4 - < 5 tahun 209.947 280.142
> 5 tahun 610.435 856.816
(iii) Program tunjangan hari tua
31 Desember 2023
Pengaruh nilai kini
Asumsi atas kewajiban
tingkat diskonto imbalan kerja
Kenaikan +1,00% (338.634)
Penurunan -1,00 390.893
31 Desember 2022
Pengaruh nilai kini
Asumsi atas kewajiban
tingkat diskonto imbalan kerja
Kenaikan +1,00% (301.300)
Penurunan -1,00 347.790
327
Page 711
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan)
g. Sensitivitas dari kewajiban imbalan jangka panjang terhadap perubahan asumsi aktuaria dan analisa
manfaat jatuh tempo adalah sebagai berikut (BRI saja) (tidak diaudit) (lanjutan):
(iii) Program tunjangan hari tua (lanjutan)
Nilai Kini Kewajiban Imbalan Pasti
31 Desember 2023 31 Desember 2022
Jatuh Tempo
< 1 tahun 142.759 156.804
1 - < 2 tahun 139.786 133.868
2 - < 3 tahun 130.677 130.058
3 - < 4 tahun 123.810 122.970
4 - < 5 tahun 109.409 115.815
> 5 tahun 3.176.581 2.786.719
(iv) Program Kesehatan Pasca Kerja BPJS
31 Desember 2023
Pengaruh nilai kini
Asumsi atas kewajiban
tingkat diskonto imbalan kerja
Kenaikan +1,00% (413.143)
Penurunan -1,00 547.176
31 Desember 2022
Pengaruh nilai kini
Asumsi atas kewajiban
tingkat diskonto imbalan kerja
Kenaikan +1,00% (197.389)
Penurunan -1,00 320.033
Iuran Jatuh Tempo
31 Desember 2023 31 Desember 2022
Jatuh Tempo
< 1 tahun 123.753 86.509
1 - < 2 tahun 127.334 91.048
2 - < 3 tahun 131.662 95.798
3 - < 4 tahun 136.652 100.893
4 - < 5 tahun 142.168 106.453
> 5 tahun 3.332.579 2.944.261
328
Page 712
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
42. PROGRAM BAGI PEKERJA (lanjutan)
g. Sensitivitas dari kewajiban imbalan jangka panjang terhadap perubahan asumsi aktuaria dan analisa
manfaat jatuh tempo adalah sebagai berikut (BRI saja) (tidak diaudit) (lanjutan):
(v) Cadangan penghargaan tanda jasa
31 Desember 2023
Pengaruh nilai kini
Asumsi atas kewajiban
tingkat diskonto imbalan kerja
Kenaikan +1,00% (222.666)
Penurunan -1,00 257.962
31 Desember 2022
Pengaruh nilai kini
Asumsi atas kewajiban
tingkat diskonto imbalan kerja
Kenaikan +1,00% (163.880)
Penurunan -1,00 189.468
Nilai Kini Kewajiban Imbalan Pasti
31 Desember 2023 31 Desember 2022
Jatuh Tempo
< 1 tahun 73.040 69.730
1 - < 2 tahun 103.118 67.471
2 - < 3 tahun 107.707 92.982
3 - < 4 tahun 119.264 94.345
4 - < 5 tahun 87.647 103.083
> 5 tahun 1.793.147 1.317.680
(vi) Cuti besar
31 Desember 2023
Pengaruh nilai kini
Asumsi atas kewajiban
tingkat diskonto imbalan kerja
Kenaikan +1,00% (219.152)
Penurunan -1,00 247.239
31 Desember 2022
Pengaruh nilai kini
Asumsi atas kewajiban
tingkat diskonto imbalan kerja
Kenaikan +1,00% (188.310)
Penurunan -1,00 211.966
Nilai Kini Kewajiban Imbalan Pasti
31 Desember 2023 31 Desember 2022
Jatuh Tempo
< 1 tahun 269.305 227.948
1 - < 2 tahun 312.512 241.756
2 - < 3 tahun 311.458 282.296
3 - < 4 tahun 308.038 272.297
4 - < 5 tahun 194.598 266.133
> 5 tahun 1.890.135 1.596.796
329
Page 713
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
43. INFORMASI MENGENAI KOMITMEN DAN KONTINJENSI
31 Desember 2023 31 Desember 2022
Komitmen
Tagihan komitmen
Pembelian spot dan berjangka
mata uang asing 24.948.222 15.046.421
Liabilitas komitmen
Fasilitas kredit yang diberikan kepada debitur
yang belum digunakan (Catatan 26d) 128.590.416 86.290.063
Penjualan spot dan berjangka
mata uang asing 63.924.016 69.751.674
L/C yang tidak dapat dibatalkan yang masih
berjalan dalam rangka impor (Catatan 26d) 11.447.230 13.658.668
203.961.662 169.700.405
Komitmen - neto (179.013.440) (154.653.984)
Kontinjensi
Liabilitas kontinjensi
Garansi yang diterbitkan (Catatan 26d)
dalam bentuk:
Garansi bank 56.219.970 62.487.277
Stand by L/C 9.672.955 12.367.721
65.892.925 74.854.998
Kontinjensi - neto (65.892.925) (74.854.998)
330
Page 714
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI
Dalam kegiatan normal usaha, BRI melakukan transaksi dengan pihak-pihak berelasi karena hubungan
kepemilikan dan/atau kepengurusan. Semua transaksi dengan pihak-pihak berelasi telah sesuai dengan
kebijakan dan syarat yang telah disepakati bersama.
Saldo dan transaksi dengan pihak yang berelasi adalah sebagai berikut:
Pihak-pihak berelasi Jenis hubungan Unsur transaksi pihak berelasi
Manajemen Kunci Hubungan pengendalian kegiatan Kredit yang diberikan,
perusahaan Program imbalan kerja
Pemerintah Republik Indonesia (RI) Kepemilikan mayoritas Efek-efek
melalui Kementerian Keuangan RI
Perusahaan Umum BULOG Hubungan kepemilikan L/C yang tidak dapat dibatalkan
melalui Pemerintah Pusat RI yang masih berjalan dalam rangka impor,
Kredit yang diberikan
PT Sarana Multi Hubungan kepemilikan Efek-efek
Infrastruktur (Persero) melalui Pemerintah Pusat RI
PT Bank Mandiri Taspen Hubungan kepemilikan Penempatan pada Bank Indonesia
melalui Pemerintah Pusat RI dan lembaga keuangan lain
PT PNM Investment Management Hubungan kepemilikan Efek-efek
melalui Pemerintah Pusat RI
PT BNI Asset Management Hubungan kepemilikan Efek-efek
melalui Pemerintah Pusat RI
PT Rajawali Nusantara Indonesia Hubungan kepemilikan Wesel ekspor dan tagihan lainnya
(Persero) melalui Pemerintah Pusat RI
PT Perkebunan Nusantara VII Hubungan kepemilikan Kredit yang diberikan
(Persero) melalui Pemerintah Pusat RI
PT INKA Multi Solusi Hubungan kepemilikan Tagihan dan liabilitas akseptasi
melalui Pemerintah Pusat RI
PT Industri Kereta Api (Persero) Hubungan kepemilikan Tagihan dan liabilitas akseptasi,
melalui Pemerintah Pusat RI L/C yang tidak dapat dibatalkan
yang masih berjalan dalam rangka impor
PT Wijaya Karya Realty Hubungan kepemilikan Aset lain-lain
melalui Pemerintah Pusat RI
PT PAL Indonesia Hubungan kepemilikan Garansi yang diterbitkan
melalui Pemerintah Pusat RI
PT Telekomunikasi Selular Hubungan kepemilikan Garansi yang diterbitkan
melalui Pemerintah Pusat RI
PT Pelabuhan Indonesia (Persero) Hubungan kepemilikan Simpanan nasabah
melalui Pemerintah Pusat RI
PT Semen Indonesia (Persero) Tbk Hubungan kepemilikan Simpanan nasabah
melalui Pemerintah Pusat RI
PT Jasa Marga Tbk Hubungan kepemilikan Simpanan nasabah
melalui Pemerintah Pusat RI
PT Taspen (Persero) Hubungan kepemilikan Simpanan nasabah
melalui Pemerintah Pusat RI
331
Page 715
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan)
Saldo dan transaksi dengan pihak yang berelasi adalah sebagai berikut (lanjutan):
Pihak-pihak berelasi Jenis hubungan Unsur transaksi pihak berelasi
PT Bukit Asam Tbk Hubungan kepemilikan Simpanan nasabah
melalui Pemerintah Pusat RI
PT Bank Mandiri (Persero) Tbk Hubungan kepemilikan Efek-efek, Giro pada bank lain,
melalui Pemerintah Pusat RI Penempatan pada Bank Indonesia
dan lembaga keuangan lain,
Pinjaman yang diterima,
Simpanan dari bank lain
PT Bank Negara Indonesia Hubungan kepemilikan Giro pada bank lain,
(Persero) Tbk melalui Pemerintah Pusat RI Penempatan pada Bank Indonesia
dan lembaga keuangan lain,
Pinjaman yang diterima,
Simpanan dari bank lain,
Simpanan nasabah
PT Petrokimia Gresik Hubungan kepemilikan Tagihan dan liabilitas akseptasi
melalui Pemerintah Pusat RI
PT Perusahaan Listrik Negara Hubungan kepemilikan Efek-efek, Kredit yang diberikan,
(Persero) melalui Pemerintah Pusat RI L/C yang tidak dapat dibatalkan
yang masih berjalan dalam rangka impor
PT Bahana Artha Ventura Hubungan kepemilikan Penyertaan saham
melalui Pemerintah Pusat RI
PT Bahana TCW Investment Hubungan kepemilikan Efek-efek
Management melalui Pemerintah Pusat RI
PT Bank Syariah Indonesia Tbk Hubungan kepemilikan Penyertaan saham,
melalui Pemerintah Pusat RI Giro pada bank lain, Penempatan pada Bank
Indonesia dan lembaga keuangan lain,
Pinjaman yang diterima,
Simpanan dari bank lain
PT Perusahaan Gas Negara Tbk Hubungan kepemilikan Garansi yang diterbitkan
melalui Pemerintah Pusat RI
PT Bank Tabungan Hubungan kepemilikan Giro pada bank lain,
Negara (Persero) Tbk melalui Pemerintah Pusat RI Penempatan pada Bank Indonesia dan
lembaga keuangan lain,
Simpanan dari bank lain,
Pinjaman yang diterima
PT BRI Manajemen Investasi Hubungan kepemilikan Efek-efek
(dahulu PT Danareksa Investment melalui Pemerintah Pusat RI
Management)
PT Dirgantara Indonesia (Persero) Hubungan kepemilikan Kredit yang diberikan
melalui Pemerintah Pusat RI
PT Garuda Maintenance Hubungan kepemilikan Kredit yang diberikan
Facility Aero Asia Tbk melalui Pemerintah Pusat RI
PT Kereta Api Indonesia Hubungan kepemilikan Kredit yang diberikan
(Persero) melalui Pemerintah Pusat RI
PT Krakatau Steel (Persero) Tbk Hubungan kepemilikan Kredit yang diberikan, Simpanan nasabah
melalui Pemerintah Pusat RI
332
Page 716
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan)
Saldo dan transaksi dengan pihak yang berelasi adalah sebagai berikut (lanjutan):
Pihak-pihak berelasi Jenis hubungan Unsur transaksi pihak berelasi
PT Pembangunan Perumahan Hubungan kepemilikan Garansi yang diterbitkan,
(Persero) Tbk melalui Pemerintah Pusat RI Tagihan dan liabilitas akseptasi,
L/C yang tidak dapat dibatalkan yang masih
berjalan dalam rangka impor,
Wesel ekspor dan tagihan lainnya
PT Pertamina (Persero) Hubungan kepemilikan Garansi yang diterbitkan, Simpanan nasabah
melalui Pemerintah Pusat RI
PT Adhi Karya (Persero) Tbk Hubungan kepemilikan Garansi yang diterbitkan,
melalui Pemerintah Pusat RI Tagihan dan liabilitas akseptasi,
Wesel ekspor dan tagihan lainnya,
PT Indonesia Asahan Hubungan kepemilikan Efek-efek,
Aluminium (Persero) melalui Pemerintah Pusat RI L/C yang tidak dapat dibatalkan
yang masih berjalan dalam rangka impor,
Lembaga Pembiayaan Ekspor Hubungan kepemilikan Giro pada bank lain,
Indonesia melalui Pemerintah Pusat RI Garansi yang diterbitkan,
Pinjaman yang diterima
PT Pertamina EP Cepu Hubungan kepemilikan Kredit yang diberikan
melalui Pemerintah Pusat RI
Pusat Investasi Pemerintah Hubungan kepemilikan Pinjaman yang diterima
melalui Pemerintah Pusat RI
PT Pertamina Hulu Rokan Hubungan kepemilikan Garansi yang diterbitkan
melalui Pemerintah Pusat RI
PT PP Presisi Tbk Hubungan kepemilikan Wesel ekspor dan tagihan lainnya,
melalui Pemerintah Pusat RI Tagihan dan liabilitas akseptasi
PT Waskita Karya (Persero) Tbk Hubungan kepemilikan Kredit yang diberikan,
melalui Pemerintah Pusat RI Garansi yang diterbitkan
PT Wijaya Karya (Persero) Tbk Hubungan kepemilikan Garansi yang diterbitkan
melalui Pemerintah Pusat RI
PT Wijaya Karya Bangunan Hubungan kepemilikan Tagihan dan liabilitas akseptasi,
Gedung Tbk melalui Pemerintah Pusat RI L/C yang tidak dapat dibatalkan
yang masih berjalan dalam rangka impor
PT Hutama Karya Infrastruktur Hubungan kepemilikan Piutang pembiayaan
melalui Pemerintah Pusat RI
PT Fintek Karya Nusantara Hubungan kepemilikan Penyertaan saham
melalui Pemerintah Pusat RI
PT Petrokimia Kayaku Hubungan kepemilikan Tagihan dan liabilitas akseptasi
melalui Pemerintah Pusat RI
PT Kilang Pertamina Internasional Hubungan kepemilikan L/C yang tidak dapat dibatalkan
melalui Pemerintah Pusat RI yang masih berjalan dalam rangka impor
PT Sarana Multigriya Finansial (Persero) Hubungan kepemilikan Efek-efek, Pinjaman yang diterima
melalui Pemerintah Pusat RI
Yayasan Kesejahteraan Hubungan Program Imbalan Program THT
Pekerja BRI Pasca Kerja
333
Page 717
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan)
Saldo dan transaksi dengan pihak yang berelasi adalah sebagai berikut (lanjutan):
Pihak-pihak berelasi Jenis hubungan Unsur transaksi pihak berelasi
Dana Pensiun BRI Hubungan Program Imbalan Program pensiun imbalan kerja
Pasca Kerja
Dana Pensiun Pegadaian Hubungan Program Imbalan Program pensiun imbalan kerja
Pasca Kerja
Dana Pensiun Lembaga Keuangan Hubungan Program Imbalan Program pensiun iuran pasti
BRI Pasca Kerja
Dana Pensiun Lembaga Keuangan Hubungan Program Imbalan Program pensiun iuran pasti
BNI Pasca Kerja
PT Bank Hibank Indonesia Hubungan kepemilikan Giro pada bank lain,
(dahulu PT Bank Mayora) melalui Pemerintah Pusat RI Pinjaman yang diterima
PT Bhirawa Steel Hubungan kepemilikan Wesel ekspor dan tagihan lainnya,
melalui Pemerintah Pusat RI L/C yang tidak dapat dibatalkan
yang masih berjalan dalam rangka impor
PT Kresna Kusuma Dyandra Marga Hubungan kepemilikan Kredit yang diberikan
melalui Pemerintah Pusat RI
High Speed Railways Hubungan kepemilikan Wesel ekspor dan tagihan lainnya
Contractor Consortium melalui Pemerintah Pusat RI
PT Garuda Indonesia Tbk Hubungan kepemilikan Kredit yang diberikan
melalui Pemerintah Pusat RI
PT Lancarjaya Mandiri Abadi Hubungan kepemilikan Wesel ekspor dan tagihan lainnya
melalui Pemerintah Pusat RI
PT Elnusa Tbk Hubungan kepemilikan Wesel ekspor dan tagihan lainnya
melalui Pemerintah Pusat RI
PT Wijaya Karya Industri Energi Hubungan kepemilikan Tagihan dan liabilitas akseptasi
melalui Pemerintah Pusat RI
PT Pupuk Kalimantan Timur Hubungan kepemilikan L/C yang tidak dapat dibatalkan
melalui Pemerintah Pusat RI yang masih berjalan dalam rangka impor,
Wesel ekspor dan tagihan lainnya,
PT Kimia Farma Tbk Hubungan kepemilikan L/C yang tidak dapat dibatalkan
melalui Pemerintah Pusat RI yang masih berjalan dalam rangka impor
PT Wika Semarang Demak Seksi 2 Hubungan kepemilikan Wesel ekspor dan tagihan lainnya
melalui Pemerintah Pusat RI
PT Pupuk Kujang Cikampek Hubungan kepemilikan Wesel ekspor dan tagihan lainnya
melalui Pemerintah Pusat RI
PT Prima Armada Raya Hubungan kepemilikan Piutang pembiayaan
melalui Pemerintah Pusat RI
PT Danareksa Finance Hubungan kepemilikan Pinjaman yang diterima
melalui Pemerintah Pusat RI
334
Page 718
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan)
Saldo dan transaksi dengan pihak yang berelasi adalah sebagai berikut (lanjutan):
31 Desember 2023 31 Desember 2022
Aset
Giro pada bank lain (Catatan 5)
PT Bank Negara Indonesia (Persero) Tbk 154.693 219.357
PT Bank Mandiri (Persero) Tbk 122.101 213.795
PT Bank Syariah Indonesia Tbk 113.847 127.372
PT Bank Tabungan Negara (Persero) Tbk 57.615 137.390
PT Bank Hibank Indonesia
(dahulu PT Bank Mayora) 3 49
Lembaga Pembiayaan Ekspor Indonesia - 15
448.259 697.978
Penempatan pada Bank Indonesia dan lembaga
keuangan lain (Catatan 6)
PT Bank Mandiri (Persero) Tbk 1.700.170 1.402.075
PT Bank Tabungan Negara (Persero) Tbk 612.208 502.857
PT Bank Syariah Indonesia Tbk 508.013 325.250
PT Bank Mandiri Taspen 100.000 -
PT Bank Negara Indonesia (Persero) Tbk 7.050 822.531
2.927.441 3.052.713
Efek-efek (Catatan 7)
Pemerintah Republik Indonesia (RI) 233.011.046 262.347.815
PT BRI Manajamen Investasi (dahulu
PT Danareksa Investment Management) 4.872.220 5.402.870
PT Bank Mandiri (Persero) Tbk 2.515.732 1.260.743
PT PNM Investment Management 1.907.182 719.559
PT Bahana TCW Investment Management 1.758.031 1.514.551
PT Perusahaan Listrik Negara (Persero) 1.746.614 2.018.830
PT Sarana Multigriya Finansial (Persero) 1.605.173 1.355.122
PT Sarana Multi Infrastruktur (Persero) 1.325.311 1.542.117
PT Indonesia Asahan Aluminium (Persero) 1.048.442 1.043.810
PT BNI Asset Management 759.176 756.788
Lainnya 5.991.354 8.349.087
256.540.281 286.311.292
Wesel ekspor dan tagihan lainnya (Catatan 8)
High Speed Railway Contractor Consortium 1.441.374 911.412
PT Pupuk Kalimantan Timur 935.126 105.910
PT Bhirawa Steel 515.002 415.641
PP WIKA Semarang Demak Seksi 2 500.000 567.168
PT Pembangunan Perumahan (Persero) Tbk 434.070 432.832
PT Rajawali Nusantara Indonesia (Persero) 230.000 446.250
PT Adhi Karya (Persero) Tbk 183.076 933.726
PT PP Presisi Tbk 159.644 285.091
PT Pupuk Kujang Cikampek 143.762 -
PT Lancarjaya Mandiri Abadi 60.028 218.658
Lainnya 436.962 4.594.737
5.039.044 8.911.425
335
Page 719
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan)
Saldo dan transaksi dengan pihak yang berelasi adalah sebagai berikut (lanjutan):
31 Desember 2023 31 Desember 2022
Aset (lanjutan)
Kredit yang diberikan (Catatan 11)
Perusahaan Umum BULOG 8.050.411 2.806.206
PT Perusahaan Listrik Negara (Persero) 7.223.106 9.346.356
PT Waskita Karya (Persero) Tbk 4.493.912 4.526.884
PT Kereta Api Indonesia (Persero) 3.176.593 3.069.554
PT Perkebunan Nusantara VII (Persero) 2.270.033 1.332.717
PT Pertamina EP Cepu 2.263.613 2.573.381
PT Dirgantara Indonesia (Persero) 2.033.162 2.119.335
PT Garuda Maintenance Facility Aero Asia Tbk 2.025.180 2.140.183
PT Krakatau Steel (Persero) Tbk 1.773.059 2.217.674
PT Kresna Kusuma Dyandra Marga 1.719.923 1.761.099
PT Garuda Indonesia (Persero) Tbk 1.008.656 945.183
Manajemen Kunci 204.348 199.268
Lain-lain 25.038.474 30.711.916
Total 61.280.470 63.749.756
Piutang Pembiayaan (Catatan 13)
PT Prima Armada Raya 30.351 -
PT Hutama Karya Infrastruktur - 7.205
30.351 7.205
Tagihan dan Liabilitas Akseptasi (Catatan 14)
PT Pembangunan Perumahan (Persero) Tbk 837.353 1.112.455
PT PP Presisi Tbk 156.230 -
PT Adhi Karya (Persero) Tbk 100.038 70.618
PT Wijaya Karya Bangunan Gedung Tbk 52.350 133.693
PT INKA Multi Solusi 50.260 -
PT Wijaya Karya Industri Energi 14.687 2.070
PT Industri Kereta Api (Persero) 1.973 -
PT Petrokimia Kayaku 554 2.089
PT Elnusa Tbk 117 -
PT Petrokimia Gresik - 176.581
Lainnya - 112.465
1.213.562 1.609.971
Penyertaan saham (Catatan 15)
PT Bank Syariah Indonesia Tbk 5.479.625 4.662.635
PT Fintek Karya Nusantara 753.258 537.548
PT Bahana Artha Ventura 79.440 77.846
6.312.323 5.278.029
Aset lain-lain (Catatan 17)
PT Wijaya Karya Realty 707.466 707.609
707.466 707.609
Total aset dari pihak-pihak berelasi 334.499.197 370.325.978
Total aset konsolidasian 1.965.007.030 1.865.639.010
Persentase total aset dari pihak-pihak berelasi
terhadap total aset konsolidasian 17,02% 19,85%
336
Page 720
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan)
Saldo dan transaksi dengan pihak yang berelasi adalah sebagai berikut (lanjutan):
31 Desember 2023 31 Desember 2022
Liabilitas
Giro (Catatan 19)
Entitas dan Lembaga Pemerintah 174.787.869 183.945.607
Manajemen Kunci 3.672 3.547
Lain-lain 103.303 216.597
174.894.844 184.165.751
Tabungan (Catatan 20)
Entitas dan Lembaga Pemerintah 259.230 646.598
Manajemen Kunci 166.445 183.727
Lain-lain 20.752 34.420
446.427 864.745
Deposito Berjangka (Catatan 21)
Entitas dan Lembaga Pemerintah 156.006.956 138.644.688
Manajemen Kunci 60.153 74.991
Lain-lain 231.150 477.302
156.298.259 139.196.981
Simpanan dari Bank lain dan lembaga
keuangan lainnya (Catatan 22)
Entitas dan Lembaga Pemerintah 462.943 821.691
Surat Berharga yang Diterbitkan (Catatan 24)
Entitas dan Lembaga Pemerintah 6.657.214 7.642.578
Pinjaman yang Diterima (Catatan 25)
Entitas dan Lembaga Pemerintah 26.102.658 18.849.036
Pinjaman dan Surat Berharga Subordinasi
(Catatan 29) 231.563 363.095
Kompensasi kepada manajemen manajemen
kunci (Catatan 42)
Nilai kini kewajiban pensiun imbalan pasti 801.974 488.989
Nilai kini kewajiban PHK 352.673 93.386
Nilai kini kewajiban THT 170.036 136.523
Nilai kini kewajiban cuti besar 145.896 80.502
Nilai kini kewajiban penghargaan tanda jasa 115.505 60.890
Nilai kini kewajiban program manfaat lain
pembayaran manfaat pasti 9.158 11.577
Nilai kini kewajiban BPJS 21.495 15.625
1.616.737 887.492
Total liabilitas kepada pihak-pihak berelasi 366.710.645 352.428.274
Total liabilitas konsolidasian 1.648.534.888 1.562.243.693
Persentase total liabilitas kepada
pihak-pihak berelasi terhadap
total liabilitas konsolidasian 22,24% 22,58%
337
Page 721
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan)
Saldo dan transaksi dengan pihak yang berelasi adalah sebagai berikut (lanjutan):
31 Desember 2023 31 Desember 2022
Komitmen dan Kontinjensi pada
Rekening Administratif
Garansi yang diterbitkan (Catatan 26b)
PT Pembangunan Perumahan (Persero) Tbk 3.562.647 4.590.082
PT Adhi Karya (Persero) Tbk 3.518.752 2.872.589
PT Wijaya Karya (Persero) Tbk 2.912.039 8.077.346
Lembaga Pembiayaan Ekspor Indonesia 1.662.592 1.003.627
PT Perusahaan Gas Negara Tbk 1.596.645 1.613.163
PT Pertamina (Persero) 1.308.967 3.182.709
PT Waskita Karya (Persero) Tbk 978.687 3.284.232
PT Pertamina Hulu Rokan 769.850 982.231
PT PAL Indonesia 646.210 280.863
PT Telekomunikasi Selular 620.889 23.460
Lain-lain 5.589.550 6.489.896
23.166.828 32.400.198
L/C yang tidak dapat dibatalkan yang masih
berjalan dalam rangka impor (Catatan 26b)
Perum BULOG 3.827.742 576.595
PT Kilang Pertamina International 1.694.273 1.741.143
PT Industri Kereta Api (Persero) 580.158 1.011.007
PT Pembangunan Perumahan (Persero) Tbk 384.473 450.243
PT Indonesia Asahan Aluminium (Persero) 375.744 649.498
PT Perusahaan Listrik Negara (Persero) 255.051 279.764
PT Wijaya Karya Bangunan Gedung Tbk 195.499 -
PT Pupuk Kalimantan Timur 191.032 42.387
PT Bhirawa Steel 190.796 151.966
PT Kimia Farma Tbk 107.040 -
Lain-lain 417.521 1.366.024
8.219.329 6.268.627
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Iuran Program Pensiun Imbalan Pasti (Catatan 42a) 814.934 563.595
Iuran Program Tunjangan Hari Tua (Catatan 42b) 136.643 128.467
Iuran Program Pensiun Iuran Pasti (Catatan 42c) 468.697 451.679
Total 1.420.274 1.143.741
Gaji dan tunjangan Dewan Komisaris
dan Direksi (Catatan 35)
Gaji dan tunjangan Direksi 195.671 189.966
Gaji dan tunjangan Dewan Komisaris 83.417 84.369
Total 279.088 274.335
338
Page 722
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
44. TRANSAKSI PIHAK-PIHAK BERELASI (lanjutan)
Saldo dan transaksi dengan pihak yang berelasi adalah sebagai berikut (lanjutan):
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Tantiem, bonus dan insentif
Dewan Komisaris, Direksi
dan manajemen kunci (Catatan 35)
Tantiem Direksi 404.423 443.816
Tantiem Dewan Komisaris 159.244 131.568
Bonus dan insentif Manajemen Kunci 187.258 97.479
Total 750.925 672.863
Persentase transaksi dengan pihak-pihak berelasi terhadap total aset dan liabilitas konsolidasian BRI dan
entitas anak adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Aset
Giro pada Bank lain 0,023% 0,037%
Penempatan pada Bank Indonesia dan
lembaga keuangan lain 0,149% 0,164%
Efek-efek 13,055% 15,347%
Wesel ekspor dan tagihan lainnya 0,256% 0,478%
Kredit yang diberikan 3,119% 3,417%
Piutang pembiayaan 0,002% 0,000%
Tagihan akseptasi 0,062% 0,086%
Penyertaan saham 0,321% 0,283%
Aset lain-lain 0,036% 0,038%
Total 17,023% 19,850%
31 Desember 2023 31 Desember 2022
Liabilitas
Giro 10,609% 11,789%
Tabungan 0,027% 0,055%
Deposito berjangka 9,481% 8,910%
Simpanan dari Bank lain dan
lembaga keuangan lainnya 0,028% 0,053%
Surat berharga yang diterbitkan 0,404% 0,489%
Pinjaman yang diterima 1,583% 1,207%
Pinjaman dan Surat Berharga Subordinasi 0,014% 0,023%
Kompensasi kepada manajemen Manajemen Kunci 0,098% 0,057%
Total 22,244% 22,583%
339
Page 723
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
45. PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN
a. Perjanjian Signifikan
1) Pada tanggal 5 Juni 2023, BRI mengadakan perjanjian dengan PT Bringin Inti Teknologi
sehubungan dengan Pengadaan CRM Tahun 2023 untuk Zona 1, Zona 2 dan Zona 3 untuk jangka
waktu 60 (enam puluh) bulan dengan nilai kontrak senilai Rp999.926.
2) Pada tanggal 26 Mei 2023, BRI mengadakan perjanjian dengan PT Telekomunikasi Selular
sehubungan dengan Pengadaan 32.214 Unit HP Brispot Kaunit dan Mantri untuk jangka waktu 24
(dua puluh empat) bulan dengan nilai kontrak senilai Rp409.762.
3) Pada tanggal 22 Agustus 2023, BRI mengadakan perjanjian dengan PT Pacificagung Trijaya
sehubungan dengan Pengadaan Pengadaan Mesin Self Service Banking Terminal (SSBT) untuk
jangka waktu 60 (enam puluh) bulan dengan nilai kontrak senilai Rp177.286.
4) Pada tanggal 13 April 2023, BRI mengadakan perjanjian dengan PT Info Solusindo Data Utama
sehubungan dengan Pengadaan Penambahan Kapasitas Backup Solution Workload 2022 - 2023
DC Ragunan dan DC Tabanan untuk jangka waktu 22 (dua puluh dua) minggu dengan nilai
kontrak senilai Rp146.398.
5) Pada tanggal 13 Juli 2023, BRI mengadakan perjanjian dengan PT Bringin Inti Teknologi
sehubungan dengan Pengadaan Mesin IBM AS/400 Power10 E1080 DC Tabanan untuk jangka
waktu 36 (tiga puluh enam) bulan dengan nilai kontrak senilai Rp125.000
6) Pada tanggal 20 Desember 2022, BRI mengadakan perjanjian dengan PT Telekomunikasi Selular
sehubungan dengan Perpanjangan Sewa Layanan Simcard Telkomsel untuk jangka waktu 24
(dua puluh empat) bulan dengan nilai kontrak senilai Rp258.590.
7) Pada tanggal 13 Juni 2022, BRI mengadakan perjanjian dengan PT Bringin Inti Teknologi
sehubungan dengan Pengadaan CRM RBB Tahun 2022 (Zona 1 dan Zona 2) untuk jangka waktu
60 (enam puluh) bulan dengan nilai kontrak senilai Rp504.023.
8) Pada tanggal 13 Juni 2022, BRI mengadakan perjanjian dengan PT Satkomindo Mediyasa
sehubungan dengan Pengadaan CRM RBB Tahun 2022 (Zona 3) untuk jangka waktu 60 (enam
puluh) bulan dengan nilai kontrak senilai Rp272.614.
9) Pada tanggal 21 Februari 2022, BRI mengadakan perjanjian dengan PT Deloitte Consulting
sehubungan dengan Pengadaan Konsultan System Integrator Fase Implementasi Product untuk
jangka waktu 21 (dua puluh satu) bulan dengan nilai kontrak senilai Rp348.500.
10) Pada tanggal 17 Januari 2022, BRI mengadakan perjanjian dengan PT Bringin Inti Teknologi
sehubungan dengan Pengadaan Mesin IBM AS/400 Power10 untuk DC GTI Ragunan dan ODC
Sentul untuk jangka waktu 45 (empat puluh lima) bulan dengan nilai kontrak senilai Rp350.400.
340
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
45. PERJANJIAN, KOMITMEN DAN KONTINJENSI SIGNIFIKAN (lanjutan)
b. Liabilitas Kontinjensi
Dalam melakukan usahanya, BRI menghadapi berbagai perkara hukum dan tuntutan, dimana BRI
sebagai tergugat, terutama sehubungan dengan kepatuhan dengan kontrak. Walaupun belum ada
kepastian yang jelas, BRI berpendapat bahwa berdasarkan informasi yang ada dan keputusan
terakhir dari perkara bahwa tuntutan hukum ini tidak akan berdampak secara material pada operasi,
posisi keuangan atau tingkat likuiditas BRI.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, BRI telah membentuk cadangan (disajikan dalam
akun “Liabilitas lain-lain”) untuk sejumlah tuntutan hukum yang belum diputuskan masing-masing
sebesar Rp1.361.894 dan Rp1.634.654 (Catatan 28). Manajemen berpendapat bahwa jumlah
cadangan yang dibentuk atas kemungkinan timbulnya kerugian akibat tuntutan hukum yang belum
diputuskan atau masih dalam proses tersebut telah memadai.
46. JAMINAN PEMERINTAH TERHADAP KEWAJIBAN PEMBAYARAN BANK UMUM
Berdasarkan Keputusan Presiden No. 26 Tahun 1998 yang dilaksanakan melalui Keputusan Menteri
Keuangan tanggal 28 Januari 1998 dan Surat Keputusan Bersama Direksi Bank Indonesia dan Ketua
Badan Penyehatan Perbankan Nasional (SKB BI dan BPPN) No. 30/270/KEP/DIR dan
No. 1/BPPN/1998 tanggal 6 Maret 1998, Pemerintah telah menjamin kewajiban tertentu dari seluruh Bank
Umum yang berbadan hukum di Indonesia. Berdasarkan perubahan terakhir yang terdapat pada
Keputusan Menteri Keuangan No. 179/KMK.017/2000 tanggal 26 Mei 2000, jaminan tersebut berlaku
sejak tanggal 26 Januari 1998 sampai dengan 31 Januari 2001 dan dapat diperpanjang dengan
sendirinya setiap 6 (enam) bulan berikutnya secara terus-menerus, kecuali apabila dalam waktu
6 (enam) bulan sebelum berakhirnya jangka waktu Program Penjaminan atau jangka waktu
perpanjangannya, Menteri Keuangan mengumumkan pengakhiran dan atau perubahan Program
Penjaminan tersebut untuk diketahui oleh umum. Atas penjaminan ini, Pemerintah membebankan premi
yang dihitung berdasarkan persentase tertentu sesuai ketentuan yang berlaku.
Sesuai dengan Peraturan Menteri Keuangan No. 17/PMK.05/2005 tanggal 3 Maret 2005, terhitung sejak
tanggal 18 April 2005 jenis kewajiban bank umum yang dijamin berdasarkan Program Penjaminan
Pemerintah meliputi giro, tabungan, deposito berjangka dan pinjaman yang diterima dari bank lain dalam
bentuk transaksi pasar uang antar bank.
Selanjutnya, sebagaimana dinyatakan dalam Peraturan Menteri Keuangan No. 68/PMK.05/2005 tanggal
10 Agustus 2005 tentang “Perhitungan dan Pembayaran Premi Program Penjaminan Pemerintah
terhadap Kewajiban Pembayaran Bank Umum”, Program Penjaminan Pemerintah melalui Unit Pelaksana
Penjaminan Pemerintah (UP3) telah berakhir pada tanggal 22 September 2005 untuk periode 1 Juli
sampai dengan 21 September 2005.
Sebagai pengganti UP3, Pemerintah telah membentuk lembaga independen yaitu Lembaga Penjamin
Simpanan (LPS) berdasarkan Undang-undang No. 24 Tahun 2004 tanggal 22 September 2004 tentang
“Lembaga Penjamin Simpanan” yang terakhir kali diubah dengan UU No. 4 Tahun 2023 tentang
Pengembangan dan Penguatan Sektor Keuangan (“UU P2SK”), LPS menjamin dana masyarakat
termasuk dana dari bank lain dalam bentuk giro, deposito, sertifikat deposito, tabungan dan atau bentuk
lainnya yang dipersamakan dengan itu.
Berdasarkan Peraturan Pemerintah No. 66 Tahun 2008 tanggal 13 Oktober 2008 tentang “Besaran Nilai
Simpanan yang Dijamin Lembaga Penjamin Simpanan” yang disempurnakan melalui PLPS No. 1 Tahun
2023 tentang Program Penjaminan Simpanan, bahwa saldo yang dijamin untuk setiap nasabah pada
satu Bank adalah paling tinggi Rp2.000.000.000 (nilai penuh).
Suku bunga penjaminan LPS pada tanggal 31 Desember 2023 dan 2022 masing-masing adalah sebesar
4,25% dan 3,75% untuk simpanan dalam mata uang Rupiah. Untuk simpanan dalam mata uang asing
pada tanggal 31 Desember 2023 dan 2022 masing-masing adalah sebesar 2,25% dan 1,75%.
341
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
47. PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) DAN INTERPRETASI STANDAR
AKUNTANSI KEUANGAN (ISAK) YANG DIKELUARKAN DAN DIREVISI
Berikut adalah ikhtisar PSAK dan ISAK yang telah diterbitkan oleh Dewan Standar Akuntansi Keuangan
(DSAK) dan Dewan Standar Akuntansi Syariah (DSAS) - IAI yang relevan untuk BRI dan entitas anak,
namun belum berlaku efektif untuk laporan keuangan konsolidasian pada tanggal 31 Desember 2023:
Efektif berlaku pada atau setelah tanggal 1 Januari 2024:
a. Amandemen PSAK No. 1 “Penyajian Laporan Keuangan tentang Liabilitas Jangka Panjang dengan
Kovenan”. Entitas menerapkan amandemen tersebut pada atau setelah tanggal 1 Januari 2024
secara retrospektif sesuai dengan PSAK No. 25. Penerapan lebih dini diperkenankan. Apabila entitas
menerapkan amandemen tersebut untuk periode lebih awal, maka entitas juga menerapkan
amandemen PSAK No. 1 “Penyajian Laporan Keuangan tentang Klasifikasi Liabilitas sebagai Jangka
Pendek atau Jangka Panjang” pada periode tersebut.
b. Amandemen PSAK No. 73 “Sewa tentang Liabilitas Sewa dalam Jual dan Sewa-Balik”. Penerapan
lebih dini diperkenankan.
c. Amandemen PSAK No. 2 “Laporan Arus Kas” dan Amandemen PSAK No. 60 “Instrumen Keuangan:
Pengungkapan tentang Pengaturan Pembiayaan Pemasok”. Penerapan lebih dini diperkenankan.
Efektif berlaku pada atau setelah tanggal 1 Januari 2025:
a. PSAK No. 74, “Kontrak Asuransi”, yang diadopsi dari IFRS No. 17, penerapan dini diperkenankan
untuk entitas yang juga telah menerapkan PSAK No. 71 dan PSAK No. 72.
b. Amandemen PSAK No. 10 “Pengaruh Perubahan Kurs Valuta Asing tentang Kekurangan
Ketertukaran”. Penerapan lebih dini diperkenankan.
Saat ini BRI dan entitas anaknya sedang mengevaluasi dan belum menetapkan dampak dari PSAK yang
dikeluarkan dan direvisi tersebut terhadap laporan keuangan konsolidasian.
48. INFORMASI TAMBAHAN
a. Rasio Kewajiban Penyediaan Modal Minimum (CAR)
BRI secara aktif mengelola modalnya sesuai dengan peraturan yang berlaku. Tujuan utamanya
adalah untuk memastikan bahwa setiap saat BRI dapat menjaga kecukupan modalnya untuk
menutup risiko bawaan (inherent risk) pada kegiatan perbankan tanpa mengurangi optimalisasi nilai
kepada pemegang saham.
CAR pada tanggal-tanggal 31 Desember 2023 dan 2022 dihitung berdasarkan Peraturan Otoritas
Jasa Keuangan (POJK) No. 11/POJK.03/2016 tentang Kewajiban Penyediaan Modal Minimum Bank
Umum yang telah diaddendum sebanyak 2 (dua) kali dengan POJK No. 34/POJK.03/2016 tentang
Perubahan atas POJK No. 11/POJK.03/2016 tentang Kewajiban Penyediaan Modal Minimum Bank
Umum dan POJK No. 27/POJK.03.2022 tentang Perubahan kedua atas POJK No. 11/POJK.03/2016
tentang Kewajiban Penyediaan Modal Minimum Bank.
Berdasarkan POJK No. 34/POJK.03/2016, PBI No. 17/22/PBI/2015 tentang Kewajiban Pembentukan
Countercyclical Buffer dan POJK No. 46/POJK.03/2015 tentang Penetapan Systemically Important
Bank dan Capital Surcharge, selain kewajiban penyediaan modal minimum sesuai profil risiko, BRI
wajib membentuk tambahan modal penyangga (buffer) berupa Capital Conservation Buffer,
Countercyclical Buffer dan Capital Surcharge, yang wajib dibentuk secara bertahap mulai tanggal
1 Januari 2016.
Pembentukan modal penyangga (buffer) berupa Capital Conservation Buffer, Countercyclical Buffer
dan Capital Surcharge yang wajib dibentuk oleh BRI berdasarkan persentase tertentu dari ATMR
adalah masing-masing 2,5%, 0% dan 2,5%.
Berdasarkan profil risiko BRI pada semester II tahun 2022 dan semester I tahun 2022, yaitu low to
moderate, maka CAR minimum pada tanggal-tanggal 31 Desember 2023 dan 2022 ditetapkan
masing-masing sebesar 9% sampai dengan kurang dari 10%.
342
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
48. INFORMASI TAMBAHAN (lanjutan)
a. Rasio Kewajiban Penyediaan Modal Minimum (CAR) (lanjutan)
Pada tanggal-tanggal 31 Desember 2023 dan 2022 BRI telah memenuhi rasio sesuai yang
disyaratkan Bank Indonesia dan Otoritas Jasa Keuangan untuk rasio kecukupan modal.
CAR BRI (entitas induk) pada tanggal 31 Desember 2023 dan 2022 masing-masing dihitung sebagai
berikut:
31 Desember 2023 31 Desember 2022
Modal Inti (Tier 1)
Modal Inti Utama (CET 1) 238.956.599 234.727.964
Modal Pelengkap (Tier 2) 11.612.168 10.564.211
Total Modal 250.568.767 245.292.175
Aset Tertimbang Menurut Risiko (ATMR)
ATMR untuk Risiko Kredit*) 890.512.335 839.721.640
ATMR untuk Risiko Pasar**) 3.617.404 3.118.189
ATMR untuk Risiko Operasional***) 99.021.545 209.879.369
Total ATMR 993.151.284 1.052.719.198
31 Desember 2023 31 Desember 2022
Rasio CAR
Rasio CET 1 24,06% 22,30%
Rasio Tier 1 24,06 22,30%
Rasio Tier 2 1,17 1,00%
Rasio Total 25,23 23,30%
Rasio Minimum Tier 1 6,00% 6,00%
Rasio Minimum CET 1 4,50 4,50%
CAR Minimum Berdasarkan Profil Risiko 9,00 9,00%
*) Risiko Kredit dihitung berdasarkan SE OJK No. 24/SEOJK.03/2021 tanggal 7 Oktober 2021.
**) Risiko Pasar dihitung berdasarkan SE OJK No. 38/SEOJK.03/2016 tanggal 8 September 2016.
***) Risiko Operasional dihitung berdasarkan SE OJK No. 6/SEOJK.03/2020 tanggal 29 April 2020.
b. Rasio Kredit Non-Performing (NPL)
Pada tanggal-tanggal 31 Desember 2023 dan 2022, rasio NPL BRI konsolidasian (kredit yang
diberikan, pinjaman syariah dan piutang pembiayaan) adalah sebagai berikut:
31 Desember 2023 31 Desember 2022
Rasio NPL - bruto 2,95% 2,67%
Rasio NPL - neto 0,72% 0,69%
Rasio NPL - neto dihitung berdasarkan NPL setelah dikurangi cadangan kerugian penurunan nilai,
sesuai dengan peraturan terkait dibagi dengan jumlah kredit yang diberikan, piutang pembiayaan dan
pinjaman syariah.
343
Page 727
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
48. INFORMASI TAMBAHAN (lanjutan)
c. Kegiatan Jasa Kustodian
BRI melakukan kegiatan jasa penitipan harta (bank kustodian) sejak tahun 1996 berdasarkan izin
operasi melalui Surat Keputusan Ketua Bapepam No. 91/PM/1996 tanggal 11 April 1996 dan telah
ditunjuk sebagai Sub Registry dalam melaksanakan transaksi obligasi Pemerintah dan penatakerjaan
SBI Scriptless oleh Bank Indonesia.
Jasa penitipan harta ini merupakan bagian dari kegiatan Divisi Investment Services yang meliputi
jasa-jasa sebagai berikut:
Jasa penyimpanan (safe keeping services) dan Portfolio Valuation;
Jasa penyelesaian transaksi (settlement handling);
Jasa penagihan penghasilan (income collection), termasuk pembayaran pajaknya;
Jasa corporate action dan proxy services;
Jasa informasi dan pelaporan (reporting services);
Jasa Custody Unit Link dan DPLK;
Jasa Kustodian untuk sekuritisasi aset; dan
Jasa Kustodian Global untuk surat berharga yang diterbitkan di luar negeri.
Aset milik nasabah yang dititipkan pada Kustodian BRI adalah sebesar Rp Rp1.288.847.232 dan
Rp555.527.157 masing-masing pada tanggal-tanggal 31 Desember 2023 dan 2022. Aset yang
disimpan dalam kegiatan jasa kustodian tidak termasuk dalam laporan posisi keuangan konsolidasian
BRI dan Entitas Anak.
d. Kegiatan Wali Amanat
BRI melakukan kegiatan jasa Wali Amanat sejak tahun 1996. Izin operasi BRI sebagai Wali Amanat
telah diberikan oleh Menteri Keuangan dengan Surat Keputusan No. 1554/KMK.013/1990
tanggal 6 Desember 1990 dan telah terdaftar di OJK sesuai Surat Tanda Terdaftar sebagai Wali
Amanat No. 08/STTD-WA/PM/1996 tanggal 11 Juni 1996.
Jasa Wali Amanat ini merupakan bagian dari kegiatan Divisi Investment Services yang meliputi jasa-
jasa sebagai berikut:
Wali Amanat;
Agen jaminan; dan
Agen pemantau.
e. Jasa Trust
Layanan Jasa Trust BRI merupakan layanan jasa penitipan harta nasabah yang berupa aset financial
untuk dan atas nama nasabah. BRI merupakan Bank pertama di Indonesia yang memperoleh izin
dari Bank Indonesia untuk menjalankan layanan Jasa Trust di Indonesia melalui surat Bank Indonesia
No. 15/19/DPB1/PB1-3 tanggal 12 Februari 2013 dan surat penegasan Bank Indonesia
No. 15/30/DPB1/PB1-3 tanggal 19 Maret 2013.
Ruang lingkup layanan Jasa Trust BRI meliputi:
Layanan Jasa Agen Pembayar;
Layanan Jasa Agen Peminjaman;
Layanan Jasa Agen Investasi; dan
Layanan Jasa Keagenan Lainnya, seperti misalnya Agen Penampungan dan Agen Jaminan.
344
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PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
48. INFORMASI TAMBAHAN (lanjutan)
e. Jasa Trust (lanjutan)
BRI saat ini telah memberikan pelayanan Jasa Trust untuk transaksi-transaksi keuangan yang
melibatkan proyek minyak dan gas (Migas) baik yang dilaksanakan oleh anggota Kontraktor Kontrak
Kerja Sama (K3S) di bawah naungan SKK Migas maupun proyek-proyek non K3S.
Di samping memberikan layanan Jasa Trust, BRI juga memberikan layanan jasa Agen Pembayar
dan Agen Penampungan (non-Trust) untuk sektor-sektor lain, seperti sektor infrastruktur, energi,
perdagangan dan industri kimia. Tak hanya melayani direct customer, Jasa Trust BRI juga berperan
serta mendukung unit kerja pembiayaan BRI dalam transaksi kegiatan pembiayaan infrastruktur,
energi dan aktivitas transaksi pembiayaan sindikasi.
f. Dana Pensiun Lembaga Keuangan BRI
Dana Pensiun Lembaga Keuangan Bank Rakyat Indonesia (DPLK BRI) didirikan oleh PT Bank
Rakyat Indonesia (Persero) Tbk tanggal 26 Maret 2004 berdasarkan Keputusan Direksi PT Bank
Rakyat Indonesia (Persero) Tbk No. B. 140- DIR/KUI/TRY/03/2004 tanggal 26 Maret 2004 dan telah
mendapatkan pengesahan dari Menteri Keuangan Republik Indonesia No. KEP-97/KM.6/2004
tanggal 24 Mei 2004.
DPLK BRI menyelenggarakan Program antara lain:
Program Pensiun Iuran Pasti (PPIP);
Program Pengelolaan Dana Kompensasi Pasca Kerja (PPDKP); dan
Program Pengelolaan Dana Santunan Kesehatan (PPDSK).
g. Agen Sindikasi
BRI saat ini memberikan pelayanan Jasa Agen Sindikasi untuk pembiayaan kredit sindikasi dari
beberapa sektor/industri diantaranya sektor agribisnis, infrastruktur seperti jalan tol, pelabuhan,
bandara, pembangkit tenaga listrik, minyak & gas, tekstil, properti dan manufaktur yang melibatkan
proyek-proyek pemerintah (BUMN) maupun proyek-proyek swasta.
Jasa agen sindikasi ini merupakan bagian dari kegiatan sindikasi yang meliputi jasa-jasa sebagai
berikut:
Arranger;
Agen Fasilitas;
Agen Jaminan; dan
Agen Penampungan.
Jasa Agen Sindikasi BRI telah mengelola berbagai proyek sindikasi dengan total nilai proyek adalah
sebesar Rp661.755.070 dan Rp509.525.513, masing-masing untuk tanggal 31 Desember 2023 dan
2022.
345
Page 729
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
49. LABA PER LEMBAR SAHAM
Perhitungan laba per lembar saham dasar dan dilusian yang dapat diatribusikan kepada pemilik entitas
induk adalah sebagai berikut:
31 Desember 2023
Laba Tahun
Rata-rata Berjalan Per
Laba Tahun Tertimbang Saham Lembar Saham
Berjalan Biasa yang Beredar (Rupiah penuh)
Laba tahun berjalan yang dapat diatribusikan
kepada pemilik entitas induk
per lembar saham dasar 60.099.863 150.880.994.955 398
Ditambah: penerbitan saham bonus
dan opsi saham - 33.812.185 -
Laba bersih per lembar saham dilusian 60.099.863 150.914.807.140 398
31 Desember 2022
Laba Tahun
Rata-rata Berjalan Per
Laba Tahun Tertimbang Saham Lembar Saham
Berjalan Biasa yang Beredar (Rupiah penuh)
Laba tahun berjalan yang dapat diatribusikan
kepada pemilik entitas induk
per lembar saham dasar 51.170.312 151.386.393.314 338
Ditambah: penerbitan saham bonus
dan opsi saham - 22.542.123 -
Laba bersih per lembar saham dilusian 51.170.312 151.408.935.437 338
50. PERUBAHAN AKTIVITAS PENDANAAN
Arus Kas
31 Desember Perubahan 31 Desember
2022 Penerimaan Pembayaran Non Kas 2023
Pinjaman yang diterima 79.371.200 31.573.410 (12.212.871) 119.074 98.850.813
Pinjaman dan surat berharga
subordinasi 501.988 494.142 (500.000) 553 496.683
Surat berharga yang diterbitkan 63.611.761 14.112.994 (28.141.850) 54.676 49.637.581
Total 143.484.949 46.180.546 (40.854.721) 174.303 148.985.077
Arus Kas
31 Desember Perubahan 31 Desember
2021 Penerimaan Pembayaran Non Kas 2022
Pinjaman yang diterima 68.458.547 20.079.547 (9.011.013) (155.881) 79.371.200
Pinjaman dan surat berharga
subordinasi 501.375 - - 613 501.988
Surat berharga yang diterbitkan 55.306.697 21.739.525 (14.650.023) 1.215.562 63.611.761
Total 124.266.619 41.819.072 (23.661.036) 1.060.294 143.484.949
346
Page 730
PT BANK RAKYAT INDONESIA (PERSERO) Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Desember 2023 dan untuk Tahun
yang Berakhir pada Tanggal Tersebut
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
51. REKLASIFIKASI DAN PENYESUAIAN AKUN
Beberapa akun dalam laporan keuangan konsolidasian untuk tahun yang berakhir pada tanggal 31
Desember 2022 telah direklasifikasi sehingga sesuai dengan penyajian laporan keuangan konsolidasian
untuk tahun yang berakhir pada tanggal 31 Desember 2023. Ringkasan dari
akun-akun tersebut adalah sebagai berikut:
Tahun yang berakhir pada tanggal 31 Desember 2022
Laporan laba rugi dan Sebelum Sesudah
penghasilan komprehensif lain Reklasifikasi Reklasifikasi Reklasifikasi
Pendapatan operasional lainnya
Lain-lain 13.243.725 (8.175.106) 5.068.619
Beban operasional lainnya
Lain-lain (16.843.148) 7.875.955 (8.967.193)
Pendapatan penjualan emas - 8.175.106 8.175.106
Beban harga pokok penjualan emas - (7.875.955) (7.875.955)
52. PENYELESAIAN LAPORAN KEUANGAN KONSOLIDASIAN
Manajemen BRI bertanggung jawab atas penyusunan dan penyajian wajar laporan keuangan
konsolidasian ini sesuai dengan Standar Akuntansi Keuangan di Indonesia, yang diselesaikan dan
diotorisasi untuk diterbitkan oleh Direksi BRI pada tanggal 31 Januari 2024.
53. INFORMASI KEUANGAN TERSENDIRI ENTITAS INDUK
Informasi keuangan tersendiri Entitas Induk hanya menyajikan informasi laporan posisi keuangan
tanggal 31 Desember 2023 dan laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan
ekuitas dan laporan arus kas untuk tahun yang berakhir pada tanggal tersebut, dan catatan atas
investasi pada entitas anak disajikan dengan metode biaya.
Laporan keuangan tersendiri Entitas Induk disajikan pada halaman 348 - 357.
347
Page 731
PT BANK RAKYAT INDONESIA (PERSERO) Tbk
LAPORAN POSISI KEUANGAN - ENTITAS INDUK
Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
31 Desember 2023 31 Desember 2022
ASET
Kas 31.515.572 27.320.384
Giro pada Bank Indonesia 101.388.737 149.961.985
Giro pada Bank Lain 21.669.212 20.449.914
Cadangan kerugian penurunan nilai (9.815) (17.791)
21.659.397 20.432.123
Penempatan pada Bank Indonesia
dan Lembaga Keuangan Lain 63.886.042 68.259.629
Cadangan kerugian penurunan nilai (1.077) (990)
63.884.965 68.258.639
Efek-efek 305.475.916 309.070.065
Cadangan kerugian penurunan nilai (65.374) (73.583)
305.410.542 308.996.482
Wesel Ekspor dan Tagihan Lainnya 53.895.404 39.067.375
Cadangan kerugian penurunan nilai (2.323.916) (1.638.929)
51.571.488 37.428.446
Efek-efek yang Dibeli dengan Janji
Dijual Kembali 33.350.175 51.014.678
Tagihan Derivatif 905.573 911.405
Kredit yang Diberikan 1.146.082.506 1.029.802.549
Cadangan kerugian penurunan nilai (77.009.890) (84.578.819)
1.069.072.616 945.223.730
Tagihan Akseptasi 10.217.408 7.096.719
Cadangan kerugian penurunan nilai (249.698) (136.450)
9.967.710 6.960.269
Penyertaan Saham 49.254.757 47.936.173
Aset Tetap
Biaya perolehan 59.583.105 54.097.275
Akumulasi penyusutan (16.550.584) (14.582.523)
Nilai buku – neto 43.032.521 39.514.752
Aset Pajak Tangguhan – neto 12.139.962 15.415.319
Aset Lain-lain – neto 42.094.716 31.620.288
TOTAL ASET 1.835.248.731 1.750.994.673
348
Page 732
PT BANK RAKYAT INDONESIA (PERSERO) Tbk
LAPORAN POSISI KEUANGAN - ENTITAS INDUK (lanjutan)
Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
31 Desember 2023 31 Desember 2022
LIABILITAS DAN EKUITAS
LIABILITAS
Liabilitas Segera 26.106.970 18.988.424
Simpanan Nasabah
Giro 346.654.593 349.491.946
Tabungan 526.514.556 521.039.799
Deposito Berjangka 479.513.851 430.243.873
Total Simpanan Nasabah 1.352.683.000 1.300.775.618
Simpanan dari Bank Lain dan Lembaga
Keuangan Lainnya 12.066.959 9.480.779
Efek-efek yang Dijual dengan Janji
Dibeli Kembali 19.079.458 9.724.245
Liabilitas Derivatif 918.194 783.921
Liabilitas Akseptasi 10.217.408 7.096.719
Utang Pajak 1.481.949 1.814.219
Surat Berharga yang Diterbitkan 30.239.610 36.841.620
Pinjaman yang Diterima 41.650.054 38.803.987
Estimasi Kerugian Komitmen dan Kontinjensi 6.116.888 6.456.606
Liabilitas Imbalan Kerja 18.880.915 17.419.000
Liabilitas Lain-lain 16.573.484 8.685.593
Pinjaman dan Surat Berharga Subordinasi 496.683 501.988
TOTAL LIABILITAS 1.536.511.572 1.457.372.719
349
Page 733
PT BANK RAKYAT INDONESIA (PERSERO) Tbk
LAPORAN POSISI KEUANGAN - ENTITAS INDUK (lanjutan)
Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
31 Desember 2023 31 Desember 2022
LIABILITAS DAN EKUITAS (lanjutan)
EKUITAS
Modal saham - nilai nominal Rp50
(nilai penuh) per lembar saham
Modal dasar - 300.000.000.000 lembar
saham (terdiri dari 1 lembar saham
Seri A Dwiwarna dan
299.999.999.999 lembar
saham Seri B)
Modal ditempatkan dan disetor
penuh - 151.559.001.604 lembar
saham (terdiri dari 1 lembar saham
Seri A Dwiwarna dan 151.559.001.603
lembar saham Seri B) 7.577.950 7.577.950
Tambahan modal disetor 76.245.954 76.029.910
Surplus revaluasi aset tetap - bersih 19.848.571 19.848.571
Selisih kurs karena penjabaran laporan
keuangan dalam mata uang asing (253.585) (128.611)
Kerugian yang belum direalisasi atas efek-efek
yang diklasifikasikan sebagai nilai wajar
melalui penghasilan komprehensif lain - bersih (2.460.750) (4.463.331)
Cadangan penurunan nilai atas efek-efek
yang diklasifikasikan sebagai nilai wajar
melalui penghasilan komprehensif lain 120.722 137.288
Kerugian pengukuran kembali program
imbalan pasti - bersih (1.951.615) (691.307)
Modal saham diperoleh kembali (saham treasuri) (3.614.321) (2.202.178)
Opsi Saham 54.769 16.297
Cadangan kompensasi atas saham bonus 287.482 210.266
Saldo laba
Telah ditentukan penggunaannya 3.022.685 3.022.685
Belum ditentukan penggunaannya 199.859.297 194.264.414
Total Saldo Laba 202.881.982 197.287.099
TOTAL EKUITAS 298.737.159 293.621.954
TOTAL LIABILITAS DAN EKUITAS 1.835.248.731 1.750.994.673
350
Page 734
PT BANK RAKYAT INDONESIA (PERSERO) Tbk
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN -
ENTITAS INDUK
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
PENDAPATAN DAN
BEBAN OPERASIONAL
Pendapatan Bunga 146.917.842 123.834.560
Beban Bunga (38.484.029) (22.829.991)
Pendapatan Bunga - neto 108.433.813 101.004.569
Pendapatan Operasional lainnya
Provisi dan komisi lainnya 20.292.184 18.469.908
Penerimaan kembali aset yang telah dihapusbukukan 16.275.168 11.856.901
Keuntungan transaksi mata uang asing - neto 428.531 992.890
Keuntungan dari penjualan efek-efek - neto 1.792.940 1.430.867
Keuntungan yang belum direalisasi dari
perubahan nilai wajar efek-efek 89.152 49.764
Lain-lain 3.850.285 5.519.975
Total Pendapatan Operasional lainnya 42.728.260 38.320.305
Beban penyisihan kerugian penurunan nilai
atas aset keuangan - neto (26.860.060) (24.076.699)
Beban penyisihan estimasi kerugian
komitmen dan kontinjensi - neto 340.065 516.611
Beban penyisihan kerugian penurunan
nilai atas aset non-keuangan (177) (3.904)
Beban Operasional lainnya
Tenaga kerja dan tunjangan (26.519.496) (29.316.409)
Umum dan administrasi (21.019.914) (19.038.743)
Lain-lain (9.506.374) (8.263.325)
Total Beban Operasional lainnya (57.045.784) (56.618.477)
LABA OPERASIONAL 67.596.117 59.142.405
(BEBAN) PENDAPATAN NON-OPERASIONAL - NETO (523.967) 276.905
LABA SEBELUM BEBAN PAJAK 67.072.150 59.419.310
BEBAN PAJAK (13.918.892) (11.591.390)
LABA TAHUN BERJALAN 53.153.258 47.827.920
351
Page 735
PT BANK RAKYAT INDONESIA (PERSERO) Tbk
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN -
ENTITAS INDUK (lanjutan)
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Untuk Tahun yang berakhir
pada tanggal 31 Desember
2023 2022
Penghasilan komprehensif lainnya:
Akun-akun yang tidak akan direklasifikasi ke laba rugi
Pengukuran kembali atas program imbalan pasti (1.555.936) 731.161
Pajak penghasilan terkait akun-akun yang
tidak akan direklasifikasi ke laba rugi 295.628 (138.921)
Surplus atas revaluasi aset tetap - 2.984.488
Akun-akun yang akan direklasifikasi ke laba rugi
Selisih kurs karena penjabaran laporan
keuangan dalam mata uang asing (124.974) (12.089)
Keuntungan (kerugian) yang belum direalisasi
atas efek-efek yang diklasifikasikan sebagai
nilai wajar melalui penghasilan
komprehensif lain - neto 2.472.322 (7.817.894)
Cadangan penurunan nilai atas
efek-efek yang diklasifikasikan sebagai nilai wajar
melalui penghasilan komprehensif lain (16.566) (395.950)
Pajak penghasilan
terkait akun-akun yang akan
direklasifikasi ke laba rugi (469.741) 1.485.400
Penghasilan Komprehensif Lain
Periode Berjalan - Setelah Pajak 600.733 (3.163.805)
TOTAL PENGHASILAN KOMPREHENSIF
TAHUN BERJALAN 53.753.991 44.664.115
LABA TAHUN BERJALAN PER SAHAM
Dasar (dalam Rupiah penuh) 352 316
Dilusian (dalam Rupiah penuh) 352 316
352
Page 736
PT BANK RAKYAT INDONESIA (PERSERO) Tbk
LAPORAN PERUBAHAN EKUITAS - ENTITAS INDUK
Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
(Kerugian)
Keuntungan
Cadangan yang belum
penurunan direalisasi (Kerugian)
nilai Selisih kurs Efek-efek Keuntungan
Efek-efek karena yang diukur pengukuran
yang diukur penjabaran pada nilai kembali Surplus Saldo laba
Modal pada nilai laporan wajar melalui program Cadangan revaluasi Total
ditempatkan wajar melalui keuangan penghasilan imbalan pasti - kompensasi aset tetap - Telah Belum ekuitas
dan Tambahan penghasilan dalam mata komprehensif setelah pajak Saham saham kepada setelah pajak ditentukan ditentukan pemilik
disetor penuh modal disetor komprehensif lain uang asing lain - bersih tangguhan treasuri pekerja terkait penggunaannya penggunaannya entitas induk
Saldo pada tanggal
31 Desember 2021 7.577.950 76.324.093 533.238 (116.522) 1.869.163 (1.283.547) (45.997) 226.563 16.864.083 3.022.685 181.445.920 286.417.629
Laba tahun berjalan - - - - - - - - - - 47.827.920 47.827.920
Penghasilan komprehensif
lainnya - - (395.950) (12.089) (6.332.494) 592.240 - - 2.984.488 - - (3.163.805)
Total penghasilan komprehensif
untuk tahun berjalan - - (395.950) (12.089) (6.332.494) 592.240 - - 2.984.488 - 47.827.920 44.664.115
Pembagian laba
- dividen atas laba tahun 2021 - - - - - - - - - - (26.406.603) (26.406.603)
- dividen interim atas laba
tahun 2022 - - - - - - - - - - (8.602.823) (8.602.823)
Akuisisi atas entitas sepengendali - (292.842) - - - - - - - - - (292.842)
Saham bonus - (1.341) - - - - 31.363 - - - - 30.022
Saham treasuri - - - - - - (2.187.544) - - - - (2.187.544)
Saldo pada tanggal
31 Desember 2022 7.577.950 76.029.910 137.288 (128.611) (4.463.331) (691.307) (2.202.178) 226.563 19.848.571 3.022.685 194.264.414 293.621.954
353
Page 737
PT BANK RAKYAT INDONESIA (PERSERO) Tbk
LAPORAN PERUBAHAN EKUITAS - ENTITAS INDUK (lanjutan)
Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
(Kerugian)
Keuntungan
Cadangan yang belum
penurunan direalisasi
nilai Selisih kurs Efek-efek Kerugian
Efek-efek karena yang diukur pengukuran
yang diukur penjabaran pada nilai kembali Cadangan Surplus Saldo laba
Modal pada nilai laporan wajar melalui program kompensasi revaluasi Total
ditempatkan wajar melalui keuangan penghasilan imbalan pasti - saham dan opsi aset tetap - Telah Belum ekuitas
dan Tambahan penghasilan dalam mata komprehensif setelah pajak Saham saham kepada setelah pajak ditentukan ditentukan pemilik
disetor penuh modal disetor komprehensif lain uang asing lain - bersih tangguhan treasuri pekerja terkait penggunaannya penggunaannya entitas induk
Saldo pada tanggal
31 Desember 2022 7.577.950 76.029.910 137.288 (128.611) (4.463.331) (691.307) (2.202.178) 226.563 19.848.571 3.022.685 194.264.414 293.621.954
Laba periode berjalan - - - - - - - - - - 53.153.258 53.153.258
Penghasilan komprehensif
lainnya - - (16.566) (124.974) 2.002.581 (1.260.308) - - - - - 600.733
Total penghasilan komprehensif
untuk periode berjalan - - (16.566) (124.974) 2.002.581 (1.260.308) - - - - 53.153.258 53.753.991
Pembagian laba
- dividen atas laba tahun 2022 - - - - - - - - - - (34.891.943) (34.891.943)
- dividen interim atas laba
tahun 2023 - - - - - - - - - - (12.666.432) (12.666.432)
Opsi saham - - - - - - - 38.472 - - - 38.472
Saham bonus - 216.044 - - - - 31.305 77.216 - - - 324.565
Saham treasuri - - - - - - (1.443.448) - - - - (1.443.448)
Saldo pada tanggal
31 Desember 2023 7.577.950 76.245.954 120.722 (253.585) (2.460.750) (1.951.615) (3.614.321) 342.251 19.848.571 3.022.685 199.859.297 298.737.159
354
Page 738
PT BANK RAKYAT INDONESIA (PERSERO) Tbk
LAPORAN ARUS KAS - ENTITAS INDUK
Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
ARUS KAS DARI KEGIATAN OPERASI
Penerimaan bunga 149.446.983 115.644.034
Pembayaran bunga (38.291.956) (22.293.240)
Penerimaan kembali aset yang telah dihapusbukukan 16.275.168 11.856.901
Pendapatan operasional lainnya 26.200.640 24.755.197
Beban operasional lainnya (43.435.228) (53.494.619)
Beban non-operasional - neto (641.374) (55.705)
Pembayaran pajak penghasilan badan dan tagihan pajak (13.239.274) (13.811.923)
Arus kas sebelum perubahan
dalam aset dan liabilitas operasi 96.314.959 62.600.645
Perubahan dalam aset dan liabilitas operasi:
(Kenaikan) penurunan aset operasi:
Penempatan pada Bank Indonesia
dan lembaga keuangan lain (885.657) (108.840)
Efek-efek yang diukur pada nilai
wajar melalui laporan laba rugi (24.024) (2.151.584)
Wesel ekspor dan tagihan lainnya (14.828.029) (9.403.150)
Efek-efek yang dibeli dengan janji
dijual kembali 17.664.503 3.250.442
Kredit yang diberikan (149.370.377) (107.005.428)
Aset lain-lain (9.039.269) (3.665.791)
Kenaikan (penurunan) liabilitas operasi:
Liabilitas segera (7.348.880) 5.549.002
Simpanan:
Giro (2.837.353) 130.094.794
Tabungan 5.474.757 26.464.054
Deposito berjangka 49.269.978 16.368.054
Simpanan dari bank lain dan lembaga
keuangan lainnya 2.586.180 (3.644.982)
Efek-efek yang dijual dengan janji dibeli kembali 9.355.213 (19.684.263)
Liabilitas lain-lain 5.076.952 (1.795.767)
Kas neto yang diperoleh dari
kegiatan operasi 1.408.953 96.867.186
355
Page 739
PT BANK RAKYAT INDONESIA (PERSERO) Tbk
LAPORAN ARUS KAS - ENTITAS INDUK (lanjutan)
Untuk Tahun yang Berakhir Pada Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
Untuk tahun yang berakhir
pada tanggal 31 Desember
2023 2022
ARUS KAS DARI KEGIATAN INVESTASI
Penerimaan dividen 160.637 1.677.920
Perolehan aset tetap (6.767.307) (6.050.463)
Hasil penjualan aset tetap 117.407 332.609
Penambahan penyertaan saham (500.000) (1.566.343)
Kenaikan efek-efek yang diklasifikasikan
sebagai nilai wajar melalui
penghasilan komprehensif lain
dan biaya perolehan diamortisasi 5.749.949 40.130.319
Kas neto yang (digunakan untuk)
diperoleh dari kegiatan investasi (1.239.314) 34.524.042
ARUS KAS DARI KEGIATAN PENDANAAN
Penerimaan pinjaman yang diterima 7.929.634 10.321.637
Pembayaran pinjaman yang diterima (5.168.396) (1.554.001)
Saham yang dibeli kembali (1.443.448) (2.187.544)
Pembagian laba untuk dividen (43.494.766) (26.406.603)
Penerimaan atas surat berharga yang diterbitkan 6.059.485 10.036.163
Pembayaran atas surat berharga yang jatuh tempo (12.307.750) (4.666.850)
Penerimaan pinjaman subordinasi 494.142 -
Pembayaran pinjaman subordinasi (500.000) -
Kas neto yang digunakan untuk
kegiatan pendanaan (48.431.099) (14.457.198)
(PENURUNAN) KENAIKAN NETO KAS
DAN SETARA KAS (48.261.460) 116.934.030
PENGARUH PERUBAHAN KURS
MATA UANG ASING (2.663) (30.287)
KAS DAN SETARA KAS AWAL TAHUN 263.964.137 147.060.394
KAS DAN SETARA KAS AKHIR TAHUN 215.700.014 263.964.137
Kas dan Setara Kas akhir tahun terdiri dari:
Kas 31.515.572 27.320.384
Giro pada Bank Indonesia 101.388.737 149.961.985
Giro pada bank lain 21.669.212 20.449.914
Penempatan pada Bank Indonesia
dan bank lain - jangka waktu jatuh tempo
tiga bulan atau kurang sejak
tanggal perolehan 60.972.523 66.231.854
Sertifikat Bank Indonesia
jangka waktu jatuh tempo
tiga bulan atau kurang sejak
tanggal perolehan 153.970 -
Total Kas dan Setara Kas 215.700.014 263.964.137
356
Page 740
PT BANK RAKYAT INDONESIA (PERSERO) TBK - ENTITAS INDUK
CATATAN ATAS INVESTASI PADA ENTITAS ANAK
Tanggal 31 Desember 2023
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)
1. PENYERTAAN SAHAM PADA ENTITAS ANAK
Informasi mengenai entitas anak yang dimiliki BRI diungkapkan pada Catatan 1f atas laporan keuangan
konsolidasian.
Pada tanggal-tanggal 31 Desember 2023 dan 2022, entitas induk memiliki penyertaan saham pada
entitas anak yang disajikan dengan metode biaya sebagai berikut:
31 Desember 2023 31 Desember 2022
Persentase Persentase
Harga Perolehan Kepemilikan Harga Perolehan Kepemilikan
PT Bank Raya Indonesia Tbk 5.448.979 86,85% 5.448.979 86,85%
BRI Global Financial Services Co. Ltd.
(dahulu BRI Remittance Co. Limited) 2.289 100,00 2.289 100,00
PT Asuransi BRI Life 1.626.643 54,77 1.626.643 59,02
PT BRI Multifinance Indonesia 1.055.003 99,88 1.055.003 99,88
PT BRI Danareksa Sekuritas 513.888 67,00 513.888 67,00
PT BRI Ventura Investama 2.148.090 99,97 1.648.090 99,97
PT BRI Asuransi Indonesia 1.041.000 90,00 1.041.000 90,00
PT Pegadaian 25.326.438 99,99 25.326.438 99,99
PT Permodalan Nasional Madani 6.073.819 99,99 6.073.819 99,99
PT BRI Manajemen Investasi (BRI-MI)
(dahulu PT Danareksa Investment
Management (DIM)) 458.433 65,00 458.433 65,00
357
Page 741
Annual Report
2023
PT Bank Rakyat Indonesia (Persero) Tbk.
Head Office
Jl Jend Sudirman Kav 44-46
Jakarta 10210
Tel. : (62-21) 251-0244, 251-0254,
251-0264, 251-0269, 251-0279
Fax. : (62-21) 250-0077
www.bri.co.id
Corporate Secretary
Gedung BRI 1 lantai 15
Jl. Jenderal Sudirman No. 44-46
Jakarta 10210, Indonesia
Tel. : (62-21) 575 1966
Fax. : (62-21) 570 0916
PT Bank Rakyat Indonesia (Persero) Tbk.
2023 Annual Report 819
Names mentioned 198 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Ministry of BUMN. These
p.3
unresolved
org
Minister of State
p.3 ×5
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org
Bank Indonesia
p.5 ×5
unresolved
org
Bank Indonesia Regulation
p.5
unresolved
org
Financial Services Authority
p.5 ×23
unresolved
org
Bank Consolidation.
p.6
unresolved
org
Bank Governance Organ
p.8
unresolved
org
Bank Plan Preparation Policy Company Secretariat It
p.11
unresolved
org
Bank Circular Letter
p.11
unresolved
org
Bank Secrecy Policy. Board
p.12
unresolved
org
Bank BRI
p.13 ×7
unresolved
org
Indonesia (Persero) Tbk
p.13 ×3
unresolved
org
Book Tbk.
p.13
unresolved
org
PT Datindo Entrycom
p.17 ×5
unresolved
org
Minister of State-and Remuneration
p.20
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org
Minister of State-Explanation
p.20
unresolved
org
PT Bank Rakyat Policies
p.23
unresolved
—
Shareholders are individual or legal entity as a legitimate owner
p.26
unresolved
—
Shareholders do not intervene with
p.26
unresolved
—
function, duties, and authorities
p.26
unresolved
—
1. Series A Dwiwarna
p.26
unresolved
—
is non-transferable to any party.
p.26
unresolved
—
and/or the public.
p.26
unresolved
—
Annual Report 2023
p.26
unresolved
org
Indonesia Stock Exchange
p.27 ×5
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.29 ×5
unresolved
org
PT Kus-
p.30
unresolved
org
PT Kustodian Sentra Efek Indonesia
p.30 ×4
unresolved
person
Hadiyanto
· Commissioner
p.31 ×3
unresolved
org
Young Global Limited
p.33 ×8
unresolved
org
Purwantono
p.34 ×2
unresolved
org
Ministry of Law and Human Rights
p.36
unresolved
org
PT Kustodian Sentral Efek
p.36
unresolved
org
PT Bursa Efek In-via
p.37
unresolved
org
PT Kustodi-
p.37
unresolved
org
Minister of SOEs
p.38 ×4
unresolved
person
Nicolaus Teguh Budi Harjanto
· Commissioner
p.38
unresolved
person
Zulnahar Usman
· Independent Commissioner
p.38
unresolved
—
No.SR-21/Wk2.
p.41
unresolved
person
1. Approving the appointment of Purwantono, Sungkoro & Surja (a
p.41
unresolved
—
for the 2022 Fiscal Year, as well as the Financial
p.41
unresolved
org
Firm of Ernst & Young Global Limited) as a Public
p.41
unresolved
org
Community Development Program for the 2022 Financial Year;
p.41
unresolved
org
This agenda item is a report. Therefore, the Company did not vote to
p.41
unresolved
—
make decisions at the Meeting.
p.41
unresolved
person
Conformity
· Commissioner
p.42
unresolved
person
Decree
· Commissioner
p.42
unresolved
person
Plenary Poerwoko Sugarda
· Independent Commissioner
p.42
unresolved
—
Viviana Dyah Ayu R.K.
· Director of Finance
p.43
unresolved
org
Minister of SOE Regulation
p.45
unresolved
person
Carrying
· Director
p.46 ×2
unresolved
—
Companies/Agencies
· Other Agencies
p.49
unresolved
—
for personal, family, and/or other party interests
· The Board of Directors meeting policies that have been regulated
p.49
unresolved
—
are prohibited from taking and/or receiving personal
· Time and place
p.49
unresolved
—
other than remuneration/income (salary/honorarium, facilities,
· Directors meetings at least 1 (one) time every month. In
p.49
unresolved
—
allowances) and bonuses determined following applicable
· addition to meetings of the Board of Directors, together
p.49
unresolved
—
transaction and/or
· month. Meetings can be scheduled on another day if:
p.49
unresolved
org
Bank Term Deposit
p.52
unresolved
org
Bank Bussiness Plan
p.55 ×3
unresolved
org
Minister of State-Owned Enterprises Regulations
p.59 ×2
unresolved
—
Num-
· Num-
p.60 ×2
unresolved
—
Lutfiyanto
· Compliance
p.62
unresolved
person
LSPP
· Director
p.63
unresolved
org
2. Prepare the Company’s Long Term Plan (RJPP), Bank
· with related divisions.
p.63
unresolved
org
Business Plan, Company Work Plan and Budget and other
· 7. Create organizational structure, tasks and define clear
p.63
unresolved
—
4. Ensure that the Bank’s accounting system complies
· In addition, the decisions of the Board of Directors were decided
p.63
unresolved
org
principles, especially in terms of financial management,
· as well as the Board of Directors Meeting Forum reported in
p.63
unresolved
—
recording, storage and supervision.
· detail in the 2022 Board of Directors Meeting Sub-Chapter in the
p.63
unresolved
org
Bank Soundness Level
p.65
unresolved
org
Bank Bank Bussi-
p.94
unresolved
org
Bank Bussiness
p.94 ×2
unresolved
person
Abdul Ghoni
· Member
p.186
unresolved
—
Agoosh Yosran
· Member
p.186
unresolved
org
Kementerian BUMN
p.206
unresolved
org
Menteri BUMN
p.206
unresolved
org
PT Asuransi BRI Life Main
p.339
unresolved
org
PT BRI Multifinance Indonesia Main
p.340
unresolved
org
PT BRI Asuransi Indonesia Main
p.340
unresolved
person
Hj. Nilmayetty Yusri Sharia Supervisory
p.340
unresolved
org
PT BRI Ventura Investama Main
p.340
unresolved
org
PT BRI Danareksa Sekuritas Main
p.340
unresolved
org
PT Pegadaian Main
p.341
unresolved
org
PT Permodalan Nasional Madani Main
p.341
unresolved
org
PT BRI Manajemen Investasi Board
p.341
unresolved
person
Akta Notaris Fathiah Helmi
· Notaris
p.402 ×9
unresolved
—
Riana Hutapea Bardiyono Wiyatmojo Aestika Oryza Gunarto
· Sekretaris Perusahaan
p.403 ×2
unresolved
org
Bank Agroniaga Tbk
p.403 ×2
unresolved
org
Bank Agro
p.403 ×3
unresolved
org
Bank Agro. Selain
p.403
unresolved
person
Rusnaldy
p.403
unresolved
org
PT BRI Multifinance Indonesia
p.412 ×2
unresolved
person
Arry Supratno
p.412
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.412
unresolved
org
PT BRI Ventura Investama
p.412 ×4
unresolved
org
PT Sarana Nusa Tenggara Timur Ventura
p.412 ×3
unresolved
org
PT Bahana Artha Ventura
p.412 ×3
unresolved
person
Ashoya Ratam
· Notaris
p.412 ×4
unresolved
person
Zantje Mathilda Voss Tomasowa
p.412
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia
p.412
unresolved
person
Nanette Cahyanie Handari Adi Warsito
p.587
unresolved
org
Bank BCA
p.590 ×5
unresolved
org
PT Bank DKI
p.591 ×13
unresolved
org
Bank Muamalat Indonesia Tbk
p.592 ×6
unresolved
org
Bank Muamalat
p.592 ×5
unresolved
org
Bank Mumalat
p.593
unresolved
org
Bank Muamalat. Persyaratan-persyaratan
p.593
unresolved
org
Bank Muamalat. Apabila
p.593
unresolved
person
Imas Fatimah
p.638
unresolved
person
Masjuki
p.638
unresolved
person
M. Nova Faisal
p.638
unresolved
org
PT Danareksa Sekuritas
p.638
unresolved
org
Suwendho Rinaldy dan Rekan
p.641
unresolved
org
Menteri BUMN No. SR-
p.641
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