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PT BANK MEGA Tbk
2023 Annual Report
Page 2
Performance 2023
Disclaimer
Welcome to the 2023 Annual Report of PT actual results, performance and events to differ
Bank Mega Tbk with the theme of “Refocus in materially from those predicted or projected; and
Business Strategy for Sustainable Growth”. This are beyond the control of the Company and the
Annual Report is issued in accordance with OJK Company’s Board of Directors. Such statements are
Regulation Number 29/POJK.04/2016 concerning not directly or exclusively related to historical facts
Annual Report of Issuers or Public Companies and and do not reflect the Company’s intentions, plans,
Circular Letter of The Financial Services Authority expectations, assumptions and beliefs regarding
Number 16/SEOJK.04/2021 concerning the Form future events. There is no guarantee that future
and Content of Annual Report of Issuers or Public events will occur, projections will be achieved, or
Companies. that the Company’s assumptions are correct. These
statements are not and should not be considered
This Annual Report may contain several statements as a representation of the Company’s future
that consist of future projections and views performance.
describing the Company’s perspective on future
financial events and performance, as well as This Annual Report contains words such as “Bank
financial conditions, operating and business results, Mega” and “Bank”, which are defined as PT Bank
economic conditions, sector conditions and related Mega Tbk that runs business activity in Banking
plans and objectives. sector. Terms for the currency unit “Rupiah”,
“Rp” or “IDR” refers to the official currency of the
These perspectives are based on various current Republic of Indonesia, whereas “US Dollar”, ‘US$”
estimations and assumptions that may change in or “USD” refers to the official currency of the United
line with uncertainties, contingencies, and various States of America. The entire financial information
business risks and economic conditions that may is presented in Rupiah.
change at any time. These variables could cause
2 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT PT
BANK
BANK
MEGA
MEGA
TbkTbk Laporan
2023 Annual
Tahunan
Report
2023
Refocus in Business Strategy
for Sustainable Growth
2023 Annual Report
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 3
Page 4
Performance 2023 Theme Continuity 4 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
Page 5
PT BANK MEGA Tbk 2023 Annual Report
Optimizing Digital Ecosystem for Excellence Performance
Through the digital ecosystem of CT Corp, Bank Mega offers various
benefits and seamless experience to its customers when they do
transaction with any product or service of CT Corp units, be it financial
services, retail products, entertainment and many others. Bank Mega
is committed to further develop its digital capabilities to offer fi ne
services to its customer and achieve optimum business results for all
stakeholders of Bank Mega.
Enhancing Digital Excellence
Bank Mega is committed to continuously improving the excellence
of its digital services to provide convenient and secure transactions
for customers. Bank Mega also continues to add digital features and
strengthen transaction security infrastructure. This digital development
can also increase customer loyalty. For this reason, the Bank is committed
to continuing to develop digital services on an ongoing basis, to become
a one stop financial service under the support of CT Corp.
Digitalization for Higher Profitability
Strategic focus on digital transformation and automation reflected Bank
Mega’s excellence as an innovator and forward-looking company. Today,
backed by an integrated one stop financial services under the auspice
of CT Corp, Bank Mega brings connectivity to everyone.
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 5
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Performance 2023
2023 Key Accomplishments
Financial Performance (Rp Billion)
141,750
132,050
69,717 102,950
65,688 89,436
27,550
25,788 21,755
20,634
Total Kredit Total Aset Total CASA Total DPK Total Ekuitas
2023 2022
10,218
9,069
5,586
5,532
5,028
4.343 4,053
3,511
Pendapatan Pendapatan Laba Laba
Bunga Bunga Bersih Sebelum Pajak Bersih
2023 2022
6 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Comparison of the Bank’s Mega Ratios with the Banking Industry
5,21% 4,93%
3,47%
2,76%
2,36%
1,57%
NPL ROA NIM
MEGA INDUSTRI
84,87%
76,79%
74,03%
65,36%
27,97%
25,17%
BOPO BOPO CAR
MEGA INDUSTRI
Notes: Bank Mega Ratio as of December 2023 while
Industry Ratio as of November 2023
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 7
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Performance 2023
Our Competitive Advantage
01 Berperingkat idAA-/stable dari Pefindo
Bank Mega memiliki kemampuan yang sangat kuat untuk memenuhi komitmen keuangan jangka
panjangnyadibandingkan terhadap obligor Indonesia lainnya.
02
Dukungan yang kuat dari entitas entitas berelasi
Bank Mega mendapatkan dukungan finansial yang kuat dari entitas induk yakni penerbitan obligasi
subordinasi senilai Rp50,00 miliar diserap oleh Mega Corpora (pihak berelasi) dalam rangka
memenuhi POJK No.14/POJK.03/2017 tanggal 4 April 2017 tentang Rencana Aksi (Recovery
Plan) Bagi Bank Sistemik.
03
Sinergi bisnis dengan kelompok usaha dengan PT CT Corpora selaku entitas induk akhir
• Bank Mega mendapatkan keunggulan kompetitif menjadi bagian dari kelompok usaha yang
dimiliki PT CT Corpora selaku entitas induk akhir. Kelompok usaha ini terdiri dari beragam lini
usaha yakni jasa keuangan, media, leisure & hospitality, entertaintment and property, serta
retail & lifestyle.
• Bank Mega memiliki transaksi signifikan dengan pihak berelasi yang mendukung kegiatan
usaha Bank dari sisi pendanaan baik dari simpanan pihak ketiga, simpanan dari bank lain
maupun obliogasi subordinasi.
• Bank Mega juga membukukan pendapatan lain-lain berupa pendapatan sewa yang berasa dari
pihak berelasi yakni hasil sewa ruangan kantor Bank Mega kepada pihak berelasi.
04
Produk dan layanan perbankan
Bank Mega memiliki produk dan layanan perbankan yang terdiversifikasi baik untuk pelanggan
insitusi maupun individu.
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PT BANK MEGA Tbk 2023 Annual Report
05 Inovasi layanan perbankan digital
Inovasi berkelanjutan atas layanan perbankan digital Bank Mega berhasil meningkatkan jumlah
download aplikasi mencapai 870.300 dengan jumlah pengguna aplikasi mencapai 784.118
per 31 Desember 2023.
06
Permodalan yang kuat
Bank Mega memiliki permodalan yang kuat dengan rasio CAR sebesar 26,17% di tahun
2023. Rasio permodalan yang kuat ini memberikan ruang yang lebih lebar untuk ekspansi
kredit di masa mendatang.
07
Profil likuiditas yang kuat
Ekspansi kredit Bank Mega juga didukung oleh likuiditas yang kuat dengan rasio LDR sebesar
74,03% .
08
Jaringan yang kuat di seluruh Indonesia.
Bank Mega memiliki jaringan kantor yang tersebar di Indonesia yang terdiri dari 312 kantor
cabang pembantu, 55 kantor cabang, 8 kantor wilayah, dan 3 kantor fungsional per 31
Desember 2023.
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Performance 2023
Table of Contents
Performance 12 Management 31 Company 52
2023 Report Profile
Disclaimer 2 03 Subsidiaries and Associate 106
Company Profile Entities
Theme Continuity 4
Chronology of Share Issuance 106
2023 Key Accomplishments 6 Corporate Identity 60 of Share and/or Listing
Our Competitive Advantage 8 Company at a Glance 61 Chronology of Other Securities 108
Table of Contents 10 Chronology of Changes to the 62 Issuance and/or Listing
Company Name Supporting Capital Market 109
01 Milestone 62 Institutions and Professions
Performance 2023 Information on the Company 110
The Company Logo 64
Website
Financial Highlights 14 Business Activities 64
Office Network Address 110
Operational Highlights 18 Products and Services 66
Shares Information 19 Operational Areas 68 04
Corporate Actions 20 Association Membership 69 Management Analysis
Temporary Shares Trading 20 Vision, Mission 70 and Discussion
Suspension/Delisting and Corporate Culture
Other Securities Highlights 20 Organizational Structure 72 Economic Review 126
Corporate Ratings 21 Board of Commissioners’ 74 Banking Industry Overview 128
Profile
Awards and Certification 22 The Bank’s Position in the 129
Profil Direksi 80 Industry
Important Events In 2023 25
Management Changes After 89 Business Segment and 130
2023 Financial Year Geographic Review
02
Management Report Profile of Non-Commissioner 89 Financial Review 146
Committee Members
Key Financial Ratios 155
Board of Commissioners Report 34 Profil Pejabat Eksekutif 96
Prime Lending Rate 158
Board of Commissioners 42 Composition of Shareholders 100
Structure and Management 159
Board of Directors Report 44 Struktur Grup Perusahaan 102 Policy on Capital Structure
Dewan Komisaris 54 Struktur Bisnis Grup 104 Material Commitments for 163
Capital Expenditures
Statements of Accountability of 56
Realization of Capital 163
2023 Annual Report 56 Expenditures
10 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT PT
BANK
BANK
MEGA
MEGA
TbkTbk Laporan
2023 Annual
Tahunan
Report
2023
Management 124 Corporate 256 Sustainability 324
Analysis and Governance Report
Discussion
Material Information and 164 05 Legal Case 318
Material Information Corporate Governance Administrative Sanction 319
Subsequent Events
Adequacy of Transparency 319
Dividend Policy and Its 164 Foreword 258 Financial and Non-Financial
Distribution Governance Structure 260 Self-Assessment of the 319
Information About Employee 164 Annual General Meeting of 261 Implementation of Commercial
and/or Management Share Shareholders Bank Governance
Ownership Program (ESOP/
MSOP) Board of Commissioners 267 Implementation of Public 320
Company Governance
Information Regarding the 165 Board Of Directors 271 Guidelines
Realization of the Use of Public
Offering Proceeds Transparency of Information 275 Implementation of Integrated 322
Related to the Board of Governance
Material Information Regarding 165 Commissioners and Board of
Investment, Expansion, Directors Access to Information and 323
Divestment, Business Merger, Data
Acquisition, and/or Debt/ Supporting Organs of the 281
Board of Commissioners
Capital Restructuring 06
Material Information on 165 Supporting Organs of the 292 Sustainability Report
Transactions that Contain Board of Directors
Conflict of Interest and/or Corporate Secretary 300 Sustainability Report 326
Transactions with Affiliated
Parties/Related Parties Internal Audit 303
07
Changes in Laws and 170 Compliance Function 306
Financial Statement
Regulations That Have a Internal Control System 308
Significant Effect on the
Company Implementation of Other 310
Corporate Governance
Changes in Accounting 170
Policies and Their Impact on Insider Trading Prevention 313
the Company Policy
Target, Actual, and Projection 171 Anti-Corruption and/or Fraud 313
Policy
Business Prospect 172
Operational Policy for the 314
Information on Business 173 Protection of Consumer Assets,
Continuity Privacy and Data within the
Business Supporting Overview 174 Framework of the Protection of
Consumers and Public
Information Technology 179
Whistleblowing System 315
Capital and Risk Management 182
Code of Conduct 318
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 11
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Performance 2023
01
2023
Performance
12 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 13
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Performance 2023
Financial Highlights
Statement of Financial Position
Expressed in billions of Rupiah
2023 2022 2021 2020 2019
Financial Assets 123,464 133,021 124,792 103,615 93,006
Non Financial Assets 8,586 8,729 8,087 8,588 7,798
Total Assets 132,050 141,750 132,879 112,203 100,804
Financial Liabilities 109,371 120,334 112,542 93,385 84,163
Non Financial Liabilities 924 783 1,193 610 1,099
Total Liabilities 110,294 121,117 113,735 93,995 85,262
Total Equities 21,756 20,634 19,144 18,208 15,542
Total Liabilities and Equities 132,050 141,750 132,879 112,203 100,804
Total Assets Total Liabilities
100% 160,000 100% 140,000
140,000 120,000
98% 98%
120,000
100,000
96% 96%
100,000
80,000
94% 80,000 94%
60,000
60,000
92% 92%
40,000 40,000
90% 90%
20,000 20,000
88% 88%
2023 2022 2021 2020 2019 2023 2022 2021 2020 2019
Financial Assets Non Financial Assets Total Assets (RHS) Financial Liabilities Non Financial Liabilities Total Liabilities (RHS)
Total Equities
2023 21,756
2022 20,634
2021 19,144
2020 18,208
2019 15,542
14 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Statements of Profit or Loss and other Comprehensive Income
Expressed in billions of Rupiah
2023 2022 2021 2020 2019
Interest income 10,217 9,069 8,110 8,046 7,455
Interest expense (4,685) (3,200) (3,269) (4,133) (3,871)
Net Interest Income 5,532 5,869 4,841 3,913 3,584
Other Operating Income 2,288 2,498 3,140 2,919 2,316
Other Operating Expenses (3,487) (3,365) (3,038) (3,097) (3,424)
Net Operating Income 4,333 5,002 4,943 3,735 2,476
Non-operating income (expenses) - net 10 26 10 (20) 32
Income Before Income Tax 4,343 5,028 4,953 3,715 2,508
Income Tax Expenses (832) (975) (945) (707) (505)
Net Income For The Year 3,511 4,053 4,008 3,008 2,003
Other comprehensive income
448 236 (972) 914 555
for the year, net of income tax
Total Comprehensive Income for
3,959 4,289 3,036 3,922 2,558
The Year, Net of Income Tax
Basic Earnings Per Share (Full Amount) 299 345 341 256 171
Net Interest Income Other Operating Income
2023 5,532 2023 2,288
2022 5,869 2022 2,498
2021 4,841 2021 3.140
2020 3,913 2020 2,919
2019 3,584 2019 2,316
Income Before Income Tax Net
LabaIncome
BersihFor TheBerjalan
Tahun Year
2023 4,343 2023 3,511
2022 5,028 2022 4,053
2021 4,953 2021 4,008
2020 3,715 2020 3,008
2019 2,508 2019 2,003
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 15
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Performance 2023
Statements of Cash Flows
Expressed in billions of Rupiah
2023 2022 2021 2020 2019
Net cash flows provided from operating
(10,339) 16,607 10,933 (546) 3,650
activities
Net cash flows used in investing activities 4,289 (13,443) 1,064 (4,933) 3,148
Net cash flows used in financing activities (1,788) (1,239) (2,096) (670) (800)
Net Increase (Decrease) in Cash and Cash
(7,837) 1,925 9,901 (6,149) 5,998
Equivalents
Cash and Cash Equivalents at Beginning of
19,517 17,592 7,691 13,840 7,842
The Year
Cash and Cash Equivalents at End of The Year 11,680 19,517 17,592 7,691 13,840
Financial Ratios
2023 2022 2021 2020 2019
Capital
Capital Adequacy Ratio (CAR) 26.17% 25.41% 27.30% 31.04% 23.68%
Tier 1 ratio 25.40% 24.64% 26.51% 30.19% 23.68%
Tier 2 ratio 0.76% 0.77% 0.79% 0.85% 0.00%
CET 1 ratio 25.40% 24.64% 26.51% 30.19% 23.68%
Earning Assets
Non-Performing Earning Assets and Non- 1.58% 1.13% 1.04% 1.30% 2.29%
Productive Assets to Total Earnings and Non
Productive Assets
Non-Performing Earning Assets to Total 0.99% 0.78% 0.66% 0.67% 1.49%
productive Assets
Allowance for Impairment Losses for Financial 0.56% 0.49% 0.46% 0.46% 0.32%
Assets to Productive Assets
Non-Performing Loans (NPL) to Total Loans 1.57% 1.23% 1.12% 1.39% 2.46%
- Gross
Non-Performing Loans (NPL) to Total Loans 1.18% 0.91% 0.81% 1.07% 2.25%
- Nett
III. Rentability
Return On (ROA) 3.47% 4.00% 4.22% 3.64% 2.90%
Return On Equity (ROE) 17.62% 23.15% 23.49% 19.42% 14.85%
Net Interest Margin (NIM) 5.21% 5.42% 4.75% 4.42% 4.90%
Operating Expense to Operating Income 65.36% 56.76% 56.06% 65.94% 74.10%
(BOPO)
Cost to Income Ratio (CIR) 42,11% 38,46% 36,80% 43,66% -
16 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
2023 2022 2021 2020 2019
Liquidity
1. Loan to Deposit ratio (LDR) 74.03% 68.04% 60.96% 60.04% 69.67%
Compliance
a. Percentage of Violation of Legal Lending Limit
a.1. Related Parties 0.00% 0.00% 0.00% 0.00% 0.00%
a.2. Third Parties 0.00% 0.00% 0.00% 0.00% 0.00%
b. Percentage of Excess of Legal Lending Limit
b.1. Related Parties 0.00% 0.00% 0.00% 0.00% 0.00%
b.2. Third Parties 0.00% 0.00% 0.00% 0.00% 0.00%
GWM Primary Rupiah
Daily 0.00% 0.00% 0.50% 0.00% 3.00%
Average 6.88% 7.85% 3.04% 3.07% 3.74%
GWM Foreign Currency 4.05% 4.03% 4.01% 4.15% 8.08%
Net Open Position 0,75% 0,21% 0,46% 0,26% 9,99%
ROA, ROE, NIM, & BOPO LDR & CAR
4.00%
23.15% 68.04%
2023 2023
5.42% 25.41%
56.76%
4.22%
23.49% 68.04%
2022 2022
4.75% 25.41%
56.06%
3.64%
19.42% 60.94%
2021 2021
4.42% 27.30%
65.94%
3.64%
19.42% 60.04%
2020 2020
4.42% 31.04%
65.94%
2.90%
14.85% 69.67%
2019 2019
4.90% 23.68%
74.10%
ROA ROE NIM BOPO LDR CAR
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Performance 2023
Operational Highlights
2023 2022 2021 2020 2019
Non-Digital Operations
Total Employees 6,244 6,131 6,320 5,052 5,379
Total ATM 582 637 671 684 709
Total Sub- Branches 312 326 322 283 284
Total Branches 55 55 54 54 54
Regional Offices 8 8 8 8 8
Functional Offices 3 2 2 2 2
Digital Banking Services
Total M-Smile Application Downloads 870,300 639,465 430,385 217,190 54,711
Total M-Smile Application Users 784,118 581,311 394,564 286,977 119,292
Transaction Value 36,339 20,967 10,737 4,893 2,720
Total Transactions 8,842,330 5,669,771 3,679,204 2,064,677 1,114,089
18 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Shares Information
Initial Public Offering
Bank Mega conducted an initial public offering of its offering became effective and on April 17, 2000, the shares
112,500,000 shares with par value of Rp500 (full amount) were listed and traded in the Indonesia Stock Exchange.
per share at offering price of Rp1,200 (full amount) per
share. On March 15, 2000, in accordance with the letter Please refer to the Stock Listing Chronology section of
from the chairman of BAPEPAM-LK No. S-493/PM/2000, the Company Profile chapter for more information on the
the Bank’s Registration Statement for the initial public Bank’s initial public offerings and additions.
Shares Trading Performance
Bank Mega reports the Bank’s share trading performance quarterly throughout 2023, as shown in the table and chart below:
Share Prices Transaction Market
Shares
2023 Volume Capitalization
Outstanding
Quarter Lowest Closing (Thousand Shares) (RpMillion)
Quarter I 6,500 5,025 5,100 4,382 11,623,514,905 59,279,926
Quarter II 5,400 4,840 5,400 993 11,623,514,905 62,766,980
Quarter III 5,500 4,910 5,500 1,496 11,623,514,905 63,929,332
Quarter IV 5,500 5,100 5,100 6,264 11,623,514,905 59,279,926
Share Prices Transaction Market
Shares
2022 Volume Capitalization
Outstanding
Quarter Lowest Closing (Thousand Shares) (RpMillion)
Quarter I 11,475 6,025 6,400 5,176 11,623,514,905 74,390,495
Quarter II 6,500 5,200 5,225 1,403 11,623,514,905 60,732,865
Quarter III 5,800 4,720 5,750 1,490 11,623,514,905 66,835,211
Quarter IV 5,900 5,275 5,275 1,609 11,623,514,905 61,314,041
Shares Price Movement 2023- 2022
7,000 7,000
6,000 6,000
5,000 5,000
4,000 4,000
3,000 3,000
2,000 2,000
1,000 1,000
1Q22 2Q22 3Q22 4Q22 1Q23 2Q23 3Q23 4Q23
Harga Penutupan Volume Perdagangan (RHS)
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 19
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Performance 2023 Corporate Actions Corporate Actions Throughout 2023, Bank Mega did not conduct corporate actions such as stock split, reverse stock, stock dividend, bonus shares, and changes in the nominal share value. Bank Mega distributed only cash dividends which amounted to Rp2.84 trillion with a dividend per share of Rp214.62 per share. Please refer to the Management’s Discussion and Analysis section for more information on the Bank’s cash dividend distribution. Temporary Shares Trading Suspension/ Delisting Corporate Actions and/Delisting Bank Mega was not subject to any stock trading sanction either in the form of stock trading suspension and/or shares delisting throughout 2023. Other Securities Highlights Historically, Bank Mega had issued subordinated bonds of IDR 1.00 trillion with a tenor of 10 years on January 15, 2008. Subsequently, Bank Mega issued another subordinated bond of IDR 50.00 billion. The issuance of the subordinated bonds is to comply with the provisions of POJK No.14/POJK.03 / 2017 dated April 4, 2017 concerning the Recovery Plan Report for Systemic Bank. Please refer to the section “Chronology of other securities” in the “Company Profile” section for further information on the chronology of the issuance of the two subordinated bonds. 20 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
The structure of the two subordinated bonds is the following:
Rating
Issuance Tenor Nominal Maturity
Bond Series Currency Coupon
Date (Year) (RpBillion) Date
2018 2017
Obligasi Subordinasi January 15, 10 Years Rupiah 1.000 January 15, • 11.5% (1st A(idn) A(idn)
PT Bank Mega Tbk 2008 2018 year to
tahun 2008 5th year)
• 21.5% (6th
year to
10th year)
Issuance Tenor Nominal Maturity Coupon Rating
Bond Series Currency
Date (Year) (RpBillion) Date (Per annum)
2023 2022
Obligasi Subordinasi May 28, 5 Years Rupiah 50 28 Mei 9,00% NA NA
I PT Bank Mega Tbk 2020 2025
seri A Tahun 2020
Corporate Ratings
Pefindo has assigned Bank Mega’s corporate credit rating on December 1, 2023 with the following explanatory notes:
Rating Rating
Rating Validity Rating Criteria Rating Description
Agency Period 2023 2022
Pemeringkat December 1, 2023 – Corporate Rating idAA- idAA- An obligor rated idAA differs from the highest-
Efek Indonesia December 1, 2024 rated obligors only to a small degree, and has a
(Pefindo) very strong capacity to meet its long-term financial
commitments relative to that of other Indonesian
obligors. The minus (-) sign indicates that the rating
is relatively weak within its category
Outlook Stable Stable Stable means that a rating is not likely to change
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 21
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Performance 2023
Awards and Certification
Awards
Organizer Organizer Organizer
Infobank and MRI Infobank Lembaga Penjamin Simpanan (LPS)
Event Event Event
- - Certificate of Merit
Achievement Achievement Achievement
The 6th Satisfaction Loyalty Engagement Top 100 Most Outstanding Women 2023 Bank Penyusun Resolution Plan 2022
(SLE) Awards 2022 in Financial Sector & SOE – Infobank
for Lay Diza Larentie and Indivara Erni Date of Acceptance
Date of Acceptance (Director) June 26, 2023
25 Januari 2023
Date of Acceptance
May 12, 2023
Organizer Organizer Organizer
BUniverse dan BGK Foundation BUniverse dan BGK Foundation Bisnis Indonesia
Event Event Event
2023 Corporate Emission 2023 Corporate Emission Bisnis Indonesia Financial
Transparency Award Transparency Award Award (BIFA) 2023
Achievement Achievement Achievement
Transparency in Corporate Emissions Transparency in Calculation of Corporate The Most Efficient Bank KBMI 3
Reduction 2023 Green Category Emissions 2023 Silver Category
Date of Acceptance
Date of Acceptance Date of Acceptance August 24, 2023
June 27, 2023 June 27, 2023
22 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Organizer Organizer Organizer
Infobank Infobank Indonesian Institute for Corporate
Directorship
Event Event
Infobank Award 2023 Infobank Award 2023 Event
The 14th IICD Corporate Governance
Achievement Achievement Conference and Award
Excellent Financial Performance Bank in Golden Trophy Excellent Performance in
2022 5 Consecutive Years Achievement
Top 50 Big Capitalization Public Listed
Date of Acceptance Date of Acceptance Company
August 25, 2023 August 25, 2023
Date of Acceptance
September 18, 2023
Organizer Organizer Organizer
Katadata Visa Indonesia The Finance
Event Event Event
Katadata Green Initiative Awards 2023 Visa Indonesia Awards Top 20 Financial Institutions
Achievement Achievement Achievement
Katadata Green Initiative Awards 2023 • Highest credit card volume for non The Best Performing Bank 2023 Based
Kategori Perbankan KBMI 4 on Financial Performance 2021-2023
• Highest credit card active rate for for Bank Assets Category Within Rp100
Date of Acceptance non KBMI 4 trillion Less Than Rp500 Trillion
September 26, 2023 • The bigest number of credit
cardholder for non KBMI 4 Date of Acceptance
November 14, 2023
Date of Acceptance
October 26, 2023
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 23
Page 24
Performance 2023
Organizer Organizer Organizer
Lembaga Penjamin Simpanan (LPS) Lembaga Penjamin Simpanan (LPS) SWA
Event Event Event
LPS Awards 2023 LPS Awards 2023 Indonesia Digital Marketing Champions
2023
Achievement Achievement
Bank Terbaik Dalam Laporan Kepatuhan Bank Terbaik Dalam Pelaporan SCV Achievement
Kebijakan SCV Kelompok KBMI 3 Kelompok KBMI 3 Indonesia Digital Marketing Champions
2023 - Very Good
Date of Acceptance Date of Acceptance
December 6, 2023 December 6, 2023 Date of Acceptance
December 7, 2023
Certification
Organizer Organizer Certification Type Certification Type
VISA Infobank ISO/IEC 27001:2013 Tier III – Design Data Center
Event Event Date of Acceptance Date of Acceptance
Champion Security Award Top 100 CEO 2023 September 15, 2022 April 28, 2023
Achievement Achievement Certificate Provider Certificate Provider
Best in Class in Risk Management Kostaman Thayib CBQA Global Uptime Institute
Date of Acceptance Date of Acceptance Validity period Validity period
November 10, 2023 December, 5 2023 September 14, 2025 April 27, 2025
24 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Important Events In 2023
01 January 2023
January 19-20
Bank Mega 2023 Working Meeting
02 February 2023
February 1 February 9 - 12
Distribution of syndicated loan to Mega Travel Fair in Jakarta, Bandung and Surabaya
PT Smartfren Telecom Tbk and PT Smart Telecom
February 16 February 24
Presentation of the Grand Prize Ceremony with AGMS and Public Expose
Mega 1 Apartment Unit
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Performance 2023
03 March 2023
March 3 March 12
Festive Launching of Bareng Mega - Red with Mega - Around the World with Mega to
Around the World with Mega Celebrate Car Free Day Jakarta
March 16 March 16 - 19
Mega Star Award Mega Japan Airlines Travel Fair
04 April 2023
April 15
Bank Mega celebrates its 54th anniversary Bank Mega distributes 20,000 basic food packages
26 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
05 May 2023
May 7 May 19
Launch of QRIS TUNTAS Opening of MMDP XVIII
(Transfer, Cash Withdrawal and Cash Deposit)
06 June 2023
June 7
Make it First - Invite customers to watch transformers together
June 21 June 26
Loan disbursement to PT Dwimitra Nusantara Provision of credit facilities to PT Sarana Agro Investama &
PT Prima Perdana Optima
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Performance 2023
07 July 2023
July 8 July 27
Make it First - Invite customers to watch Mission Socialization of APU, PPT & PPPSPM program provisions in
Impossible together reporting to PPATK
July 31
Inauguration of Trans Medical Clinic
08 August 2023
August 2 August 10 - September 10
Make it First - Invite Customers to Watch Together with The Mega Travel Fair in Jakarta, Bandung and Surabaya
Meg 2 Regional Bandung and Regional Surabaya
28 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
August 15 August 25 - October 27
Socialization of the Personal Data Protection Law All Regional Sales Awards
09 September 2023
September 1
Opening of MMDP XIX
September 5 September 20
Service Day Make It First - Invite Customers to Watch Together with The
Expend4bles in Jakarta, Medan and Makassar
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Performance 2023
10 October 2023
October 17
Handover of the Festive Grand Prize with Mega - Around the World with Mega
October 19 October 28
Signing of Financial MoU with IFG Make It First - Invite Customers in Jakarta, Bandung,
Surabaya and Makassar to Eat Ice Cream
11 November 2023
November 17 November 30
Launch of QRIS Cross Border in Singapore Signing of the Pijar Batch 3 MoU
30 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
12 December 2023
December 1 December 8
Festive Launch with Mega - Easy to Win Opening of MMDP XX
December 9 December 10
Make It First - Let Customers in Jakarta, Bandung, Meriah Bareng Mega - Easy to Win Celebrate Car Free Day
Semarang and Surabaya Drink Healthy Juice Jakarta
December 19 This activity was conducted throughout 2023
Semarang Regional Treasury Event Bank Mega together with PPATK, FKDKP and KEHATI carry
out bamboo planting
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02
Management
Report
32 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 33
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Company Profile
Board of Commissioners Report
In the 2023 period, Bank Mega was able to maintain its
capital resilience and adequate liquidity levels to support
the healthy and sustainable growth of its business. This is
reflected in achieving a Capital Adequacy Ratio (CAR) of
“
26.17% (up 0.75% from 2022), as well as Loan to Deposit
Ratio (LDR) maintained at 74.03% level.
Our Esteemed Shareholders and Stakeholders,
26.17
In 2023, the Board of Commissioners various business strategies and key %
performed supervisory functions and issues, including consistency in
duties over the Board of Directors, the implementation of the 2023
including the supervision of the Business Plan. Guidance to the Board
implementation of the Bank’s Business of Directors is provided through
Plan (RBB) and Sustainable Finance mechanisms set forth in the Articles Capital Adequacy
Action Plan (RAKB). In addition, we of prevailing laws and regulations. Ratio (CAR)
also monitor the implementation Capital Adequacy Ratio
of the Bank’s strategy, especially Below we present a report on (CAR) of 26.17% (up 0.75%
in the areas of risk management, the supervision and advice of the from 2022)
credit, profit generation, use Board of Commissioners on the
o f i n f o r m a t i o n t e c h n o l o g y, management of the Company for the
human resources development, fiscal year 2023, which consists of an
implementation of good corporate assessment of the performance of the
governance and implementation of Board of Directors during 2023, views
sustainable finance. on the business prospects prepared
by the Board of Directors, the
We will always ensure that the implementation of good corporate
Bank is managed in a good and governance, an assessment of the
professional manner in the face of Committee in under the Board
challenging economic conditions. of Commissioners and changes
Therefore, throughout 2023, we in the composition of the Board
conducted intensive communication of Commissioners.
with the Board of Directors to discuss
34 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Chairul
Tanjung
Komisaris Utama
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Company Profile
Global and Indonesian Economy in 2023 The Indonesian banking industry is expected to remain
Global economic conditions remain mired in uncertainty resilient and competitive, supported by relatively high
through 2023. This global risk and uncertainty is triggered levels of profitability (ROA) and capital adequacy (CAR)
by the dynamics of developed countries that affect global of 2.73% (October 2023) and 27.44% (October 2023),
conditions. The United States continues to face above- respectively. Digital economic and financial transactions
target inflation, high interest rates, rising fiscal pressures, are growing rapidly, driven by the public’s increasing
and eroding excess savings that mask economic weakness. preference for online shopping, expanding and convenient
Meanwhile, China is still grappling with post-Covid-19 digital payment systems, and accelerating digital banking.
economic weakness, and Europe is experiencing weakening
economic conditions with a rising budget deficit and still Mega Bank’s Performance in 2023
high inflation. Amidst the dynamics of the global and Indonesian
economy, Bank Mega managed to show a positive
In addition to the weak economic conditions, the performance. Achievements in 2023 did not fully meet
geopolitical conditions are also showing increasing risks. the set targets, but compared to the banking industry,
The war in Ukraine and in the Middle East, especially in Bank Mega continues to perform well.
Palestine, shows no signs of ending. This poses a risk to
the prospects for economic growth. Global sentiment is In 2023, Bank Mega’s total assets reached Rp132.05 trillion
causing volatility in the financial sector, which will lead to a compared to Rp141.75 trillion in 2022.
weakening of global trade. In addition, the ongoing trade
tensions between the United States and China also have Bank Mega managed to disburse loans amounting to
an impact on the volume of exports and imports between Rp66.29 trillion in 2023, with the bank’s loan disbursement
the two countries and on the volume of world trade. continuing to focus on the corporate and indirect finance
segments. The non-performing loan ratio (gross NPL) in
The global economic recovery process is also affected 2023 remains at 1.57% with a net NPL of 1.18%. Bank
by the issue of climate change. Extreme cold weather Mega’s NPL has increased compared to 2022, but is still
in Europe at the beginning of the year increased energy below the bank’s gross NPL (2.36% as of November 2023).
and food supply constraints, and the impact of the war
between Russia and Ukraine slowed economic recovery in Bank Mega’s Third Party Fund (DPK) stood at Rp89.44
the region. Meanwhile, the Asian region is experiencing trillion, still dominated by deposits, accounting for 71.17%
drought due to El Niño, which is forcing authorities/ of the total DPK. CASA composition improved to 28.83%
governments to ensure food supply and security in order in 2023 compared to 26.76% in 2022.
to reduce the inflation rate.
The bank posted a net profit (PAT) of Rp3.51 trillion in
Indonesia is still one of the countries with the highest 2023 and was able to maintain the NIM ratio at 5.21% in
economic growth performance of 5% in the ASEAN and 2023 compared to 5.42% in the 2022 period.
G20 environment. Indonesia is included in the economic
category and its manufacturing activities are resilient or In the 2023 period, Bank Mega was able to maintain its
can continue to be positive and expansive. Indonesia’s capital resilience and adequate liquidity levels to support
economic growth is mainly driven by stable domestic the healthy and sustainable growth of its business. This is
consumption and positive international trade performance reflected in achieving a Capital Adequacy Ratio (CAR) of
throughout 2023. Indonesia’s inflation can be maintained 26.17% (up 0.75% from 2022), as well as Loan to Deposit
at low levels, supported by stabilization policies and the Ratio (LDR) maintained at 74.03% level.
functioning of APBN’s role as a shock absorber. The
success in maintaining the supply and distribution of
the nation’s food and energy needs, including energy
subsidies and compensation, will play a role in maintaining
the inflation rate.
36 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
2023’s BOP ratio increased to 65.36% from 2022’s 56.76%, credit strategies that prioritize the principle of prudence,
but 2023’s BOP ratio was still below November 2023’s and supervision of the implementation of risk management
76.80%. and internal control system.
Return on Assets (ROA) was recorded at 3.47% in 2023 Supervision is exercised, inter alia, through regular
from 4% in 2022, but still above the banking industry meetings of the Board of Commissioners with the Board
ratio (2.72% position as of November 2023). Return on of Directors, or through specific reports submitted by the
equity (ROE) was recorded at 17.62% in 2023 compared Internal Audit Department (IADT), the Audit Committee,
to 23.15% in 2022. the Risk Monitoring Committee, the Nomination and
Remuneration Committee, the Compliance Director, or
Assessment of the Board of Directors’ Performance through other means of written communication. The Board
Global and domestic macroeconomic developments of Commissioners also oversees internal and external
require strategies and policies as well as initiatives and audit reports, provides guidance and ensures that the
programs that can be implemented in a timely manner. Board of Directors has followed up on audit findings and
The Board of Commissioners believes that the Board recommendations made by SKAI, external auditors, results
of Directors is well positioned to respond to these of supervision by the Financial Services Authority and Bank
challenges by monitoring developments in the banking Indonesia, and other authorities.
industry and seizing opportunities to continue to deliver
positive performance. Supervision and provision are carried out in accordance
with the provisions of the Articles of Association and
Bank Mega’s efforts to optimize its technology and GMS resolutions.
accelerate its digital transformation played a major role in
Bank Mega’s performance throughout 2023. The presence Views on the Bank’s Business Prospects Compiled by the
of the MSmile application means that retail customers Board of Directors
have a branch-like banking experience at their fingertips. The global economy is expected to remain very dynamic
The performance of this application shows encouraging in 2024 due to the pressures of war, inflation, and interest
results in 2023, and the development of its features will rates that remain high. Inflationary risks are expected to
continue. In addition, the Board of Directors also gave remain high as the Israeli-Palestinian conflict and the
a positive assessment of the continuation of the digital Russian-Ukrainian war continue to affect commodity prices,
transformation, which helped to enhance the synergy including oil and wheat. The Fed’s higher interest rates
within the ecosystem of the PT CT Corpora (“CT Corp”) have made borrowing costs expensive for consumers and
business group. businesses. Based on these conditions, the IMF and OECD
reported a slight revision to global economic growth to a
Monitoring the Implementation of Strategic Plans range of 2.7% to 2.9%.
The Supervisory Board always supervises the Company’s
strategy formulation and implementation. The supervision Amidst the rapidly changing global dynamics, Indonesia’s
of the formulation of the Company’s strategy is carried out macroeconomic and financial system stability is expected
by supervising the preparation of the Bank’s Strategic Plan to be maintained with the continued economic
and the Bank’s Business Plan. Meanwhile, the supervision recovery. The Ministry of Finance predicts that in 2024
of the implementation of the strategy is carried out by the consumption potential will still be visible from the
monitoring and advising the Board of Directors in the movement of community economy and movement of
conduct of the Company’s business activities. household economy, especially with the upcoming series
of election campaigns. It is hoped that holding favorable
The Board of Commissioners also evaluates the Bank’s elections can give confidence to investors and thus boost
financial and operational business performance, capacity investment figures. Given these developments, economic
and capability development, including through digital growth in 2024 is estimated to reach 5.2% (APBN version),
business development and cyber security, human resource while BI predicts ranging from 4.7 to 5.5%.
development, application of digital banking technology,
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Company Profile
In view of the dynamics of global and national indicators In 2023, the Bank conducted an evaluation of the
and the review of the work and strategic business implementation of Good Corporate Governance (GCG)
plans prepared by the Board of Directors, the Board of using a self-assessment methodology involving the Board,
Commissioners remains optimistic about the performance Directors and Executive Officers. The self-assessment
achievements of Bank Mega in 2024. The Committee implementation in the first and second semesters of 2023
continues to support the Board of Directors in optimizing received a score of 2 (two) or “Good”. This shows that the
all resources and efforts to take advantage of business management of Bank Mega has generally implemented
opportunities under the current economic conditions good governance.
which are still quite challenging, to continue to implement
long-term strategies, as well as to enhance Bank Mega’s Overview of the Whistleblowing System
capabilities in order to maintain profitability and healthy Bank Mega has established and operates a Whistleblowing
and sustainable growth. System as a means for external and internal parties to
submit reports regarding alleged violations of corporate
Views on the Implementation of Bank Governance governance principles, ethical values and applicable
The implementation of the principles of good corporate policies or procedures based on evidence/data/information
governance (GCG) is one of the main areas of focus that can be accounted for and with good intentions for
of the supervisory activities conducted by the Board the interest of the Bank.
of Commissioners. We always encourage the Board of
Directors to continuously improve and enhance GCG in Bank Mega has consistently implemented the
line with business needs. Whistleblowing System (WBS) Policy as set forth in the
Board of Directors’ Decision No. SK. 084/DIRBM/22
Bank Mega consistently and continuously implements dated September 29, 2022 on the implementation of the
GCG practices taking into account shareholders’ and anti-fraud strategy; as regulated in the Regulation of the
stakeholders’ interests to maintain the bank’s transparency Financial Services Authority (POJK) No. 39/POJK.03/2019
and public accountability. dated December 19, 2019 on the implementation of anti-
fraud strategies for commercial banks.
Bank Mega is also committed to the implementation of
GCG principles and refers to various applicable regulations The Crime and Fraud Investigation Division, which has
as well as GCG implementation guidelines that are in been appointed as the coordinator for the handling of
line with best practice/international standards. The whistleblower complaints, routinely and periodically
implementation of GCG practices refers to OJK regulations submits the Investigation Results Report to the Board
and international standards to ensure that each bank’s of Directors and the Board of Commissioners as a
business activities are not in conflict with regulations that manifestation of the supervision exercised by the Board of
result in legal violations. Directors and the Board of Commissioners. The report shall
explain the chronology of violations, recommendations
The Board of Commissioners is of the opinion that for sanctions to be imposed on employees found to have
the Board of Directors has performed its duties well in committed violations, and the follow-up actions taken by
formulating and implementing Bank Mega’s strategies the Bank with respect to reported cases.
and policies related to GCG, with the aim of maintaining
business continuity, improving the Bank’s performance and Throughout 2023, the Board of Commissioners considers
increasing the Bank’s competitiveness, always adhering to that the implementation of Bank Mega’s Whistleblowing
the principle of prudence and supported by a framework. System (WBS) has gone quite well and ensures that
risk management. each report has been followed up according to the
applicable regulations.
38 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Frequency and Procedures for Providing Advice to the the follow-up of the audit results to assess the adequacy
Board of Directors of internal control, including the adequacy of the financial
The frequency and procedures for the provision of advice, reporting process, the implementation of the duties of
suggestions and recommendations from the Board of the Internal Audit Work Unit, the compliance of the audit
Commissioners to the Board of Directors are carried out conducted by the Auditing Firm with the applicable auditing
both formally in meetings and informally and through standards, and the implementation of follow-up actions
committees under the Board of Commissioners. The by the Board of Directors on the findings of the Internal
formal meetings consist of the meetings of the Board of Audit Work Unit, the Auditing Firm, as well as the results of
Commissioners, the meetings of the committees under the supervision by Bank Indonesia and the Financial Services
Board of Commissioners and the meetings of the Board of Authority, in order to make recommendations to the Board
Commissioners to which the Directors are invited. of Commissioners; To recommend the appointment of a
public accountant and a public accounting firm to audit
During 2023, the Board of Commissioners held 9 (nine) the financial statements; to evaluate the implementation
meetings and 34 (thirty-four) joint meetings between the of the audit of the financial statements by the public
Board of Commissioners and the Board of Directors. At accounting firm; and to recommend the appointment of
these meetings, the Board of Commissioners discusses an independent quality controller from an external party
various matters, including providing guidance on the Bank’s to conduct a review of the internal audit performance.
strategy and business plans, financial performance, and
reports from the Board of Commissioners’ committees. The Risk Monitoring Committee has performed well in its
Input from the Committees of the Board of Directors is duties and responsibilities to evaluate the compliance of
always taken into account when providing advice and risk management policies with the implementation of these
suggestions to the Board of Directors. The Committees policies, to evaluate the performance of the duties of the
under the Board of Directors actively monitored the areas Risk Management Committee and the Risk Management
of their respective responsibilities throughout the year. Work Unit in order to make recommendations to the Board
of Commissioners, and to provide advice to the Board of
Performance Evaluation of the Committees Under the Directors so that the implementation of the Bank’s risk
Board of Commissioners management continues to meet the elements of adequate
In order to enhance the role of the Board of Commissioners risk management procedures and methodologies so that
in performing its oversight function, the Board of the Bank’s business activities can continue to run well with
Commissioners has formed 4 (four) committees, namely a controlled level of risk.
the Audit Committee, the Risk Monitoring Committee,
the Remuneration and Nomination Committee and the The Remuneration and Nomination Committee has
Integrated Governance Committee. assisted the Board of Commissioners in carrying out its
supervisory and coaching functions towards the Board of
In 2023, these committees have performed their duties and Directors and its staff with regard to the implementation of
responsibilities well in supporting the supervisory function the remuneration and nomination policies, including those
of the Board of Commissioners. All recommendations related to the overall remuneration policy for employees,
from each committee were also accepted by the Board of the Board of Commissioners and the Directors; as well as
Commissioners and are considered in the decision-making in making proposals to the Board of Commissioners, to
process on proposals submitted by the Board of Directors. be appointed by the General Meeting of Shareholders,
of candidates who meet the requirements to become
The Audit Committee has performed its duties and members of the Board of Directors and/or members of
responsibilities well in overseeing various matters related to the Board of Commissioners.
the planning and conduct of the audit as well as monitoring
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Company Profile
In addition, within the framework of the Mega Corpora as an Independent Commissioner. The appointment of Mr.
Financial Conglomerate, of which Bank Mega is the main Hizbullah was approved by the Financial Services Authority
entity, the Board of Commissioners, in order to carry out based on the decision of the members of the OJK Board
its duties and responsibilities, has formed an Integrated of Commissioners number KEPR-81/D.03/2023 dated
Governance Committee. This Committee has performed July 25, 2023, and is effective from July 31, 2023, based
its duties and responsibilities well in carrying out its on Bank Mega’s letter number 112/COAF/23 dated July
supervisory duties and functions over the implementation 31, 2023, regarding the submission of the report on the
of governance at each financial services institution (LJK) in appointment of Bank Mega’s Independent Commissioner
the Mega Corpora Financial Conglomeration so that it is to the Private Bank Supervision Department 1, Financial
in accordance with the Integrated Governance Guidelines. Services Authority.
Changes in the Composition of the Board of Commissioners Thus, the members of the Board of Commissioners are 5
In 2023, the composition of the members of the Board of (five) persons consisting of 1 (one) President Commissioner,
Commissioners of the Company changed after the Annual 1 (one) Deputy President Commissioner and 3 (three)
General Meeting (AGM) held on February 24, 2023. At the Independent Commissioners as follows:
AGM on that date, it was decided to appoint Mr. Hizbullah
1 Januariy 2023 – 31 December 2023 1 January 2022 – 31 December 2022
President Commissioner Chairul Tanjung Chairul Tanjung
Deputy President Commissioner Yungky Setiawan Yungky Setiawan
Independent Commissioner Achjadi Ranuwisastra Achjadi Ranuwisastra
Independent Commissioner Lambock V. Nahattands Lambock V. Nahattands
Independent Commissioner Hizbullah -
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PT BANK MEGA Tbk 2023 Annual Report
Appreciation
We would like to thank the entire Board of Directors and We also thank shareholders, customers, partners and all
all employees for their hard work and dedication in helping stakeholders for their trust and support, which enables Bank
Bank Mega respond to the business challenges that arose Mega to deliver value to stakeholders while contributing to
during 2023. The Board of Commissioners believes that sustainable development in Indonesia. Finally, the Board
2023 has provided many very valuable lessons. For this of Directors would like to thank the Government of the
reason, the Board of Commissioners hopes that the Board Republic of Indonesia and the Financial Services Authority
of Directors and all Bank Mega employees will continue to (OJK) for their continued support to the banking industry,
accelerate digital transformation, increase efficiency, and including Bank Mega.
implement adaptive strategies while prioritizing prudence
to achieve better and more sustainable performance in
the years to come.
Jakarta, February 7, 2024
On behalf of the Board of Commissioners
Chairul Tanjung
President Commissioner
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Company Profile
Board of Commissioners
Lambock V. Nahattands Yungky Setiawan
Independent Commissioner Deputy President Commissioner
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PT BANK MEGA Tbk 2023 Annual Report
Chairul Tanjung Achjadi Ranuwisastra Hizbullah
President Commissioner Independent Commissioner Independent Commissioner
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Company Profile
Board of Directors Report
Bank Mega’s Loan to Deposit Ratio (LDR) is 74.03%,
which is in line with the Bank’s policy of maintaining the
LDR ratio at around 70% so that the Bank’s liquidity is well
maintained. The minimum capital adequacy ratio or CAR,
“
after taking into account credit, market, and operational
risks, is 26.17%, which reflects Bank Mega’s strong
capital structure.
Dear Shareholders and Stakeholders,
74.03
We have both experienced various Global and National Economic %
political and economic dynamics in Conditions
2023, with multiple challenges from At the beginning of 2023, it will be the
domestic and external sides. Despite beginning of the end of the pandemic,
global and Indonesian economic so the world is very optimistic that
conditions that are still characterized there will be a recovery in the global Loan to Deposit Ratio
by dynamics, Bank Mega can still economy. However, the dynamics of (LDR)
maintain its position as one of the the global economy are changing Bank Mega’s Loan to
leading banks in Indonesia. We rapidly, with high uncertainty triggered Deposit Ratio (LDR) is
build a solid foundation and focus by the dynamics of developed 74.03%
on collaboration and innovation countries, which have a global
to answer challenges and take impact. The United States still faces
advantage of existing opportunities. inflation above target, high interest
rates, and increasing fiscal pressure
We will use the performance overshadowing economic weakness.
achievements in 2023 as a stepping Trade tensions between the United
stone to jump higher in the following States (US) and China continue to
years so that Bank Mega can become impact the decline in exports and
a bank that grows sustainably. imports of the two countries and the
volume of world trade.
In addition, geopolitical-economic
fragmentation is increasing with the
ongoing Russian war in Ukraine, which
44 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Kostaman
Thayib
Direktur Utama
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Company Profile
is causing limited supplies and persistently high global Despite these economic conditions, the Indonesian banking
energy and food prices. The recent tensions between Israel industry remained resilient and competitive as of November
and Palestine have added to geopolitical tensions in the 2023. The Financial Services Authority stated that this
Middle East region and the world. As a result, the global condition was supported by relatively high profitability (ROA)
economic recovery process has slowed, accompanied and capital (CAR) levels of 2.72% and 27.86%, respectively.
by continued inflationary pressures due to world energy
and food prices and tight labour markets in several In terms of intermediation performance, in November 2023,
developed countries. yoy credit increased by 9.67%, where the highest growth
occurred in working capital credit at 10.14% yoy. Meanwhile,
Extreme cold weather in Europe in early 2023 is one factor credit quality remains maintained with a banking net NPL
slowing down the economic recovery process. Energy and ratio of 0.75% and gross NPL of 2.36%.
food supplies have become very limited as a result of the war
between Russia and Ukraine, slowing economic recovery in Meanwhile, Third Party Funds (DPK) growth in November
the region. Meanwhile, the Asian region was hit by drought 2023 was recorded at 3.04% yoy, with deposits being the
due to El Nino, which required authorities/states to ensure most significant contributor to growth, namely 3.50% yoy.
food supply and security to reduce the inflation rate.
Bank Performance Analysis 2023
Based on these conditions, the IMF revised world economic
growth in 2023 to only 3% and the OECD to 2.9%. Inflation is Mega Bank Strategy and Policies
also predicted to reach 5.8%, higher than the pre-pandemic Bank Mega constantly monitors economic conditions and
period. Amid world economic uncertainty, the Indonesian developments in the banking sector to anticipate existing
economy is predicted to grow well. Inflation has more challenges. Its strategic policy for 2023 is to continue what
quickly returned to its target range and remains under was previously established, namely transforming from a
control. Various financial institutions, such as the IMF, OECD, medium-scale bank to a large-scale bank based on the
and Bank Indonesia, predict Indonesia’s economic growth reliability of an ecosystem that unites financial services
to be between 4.9% and 5%. and retail transactions.
In Indonesia, the decision by Bank Indonesia to increase Digital capability is one key to the continued improvement
interest rates was carried out as a pre-emptive and forward- of the Mobile Banking application M-Smile to become one
looking step to reduce inflation expectations, which are of the best in the industry. The new features in the M-Smile
currently still high, and strengthen the Rupiah exchange application continue to be refined to make it easier for
rate stabilization policy. This step was taken to be in line customers to carry out their banking transactions.
with its fundamental value resulting from the strong US
dollar currency and high uncertainty in global financial Digital services are also being developed in the CT Corp
markets, where domestic economic demand remains strong. ecosystem to unite financial and non-financial services.
Bank Indonesia also continues to strengthen its policy mix Bank Mega is also transforming its business model towards
response to maintain stability and momentum for economic a digital ecosystem to become a one-stop banking solution
recovery through monetary operations and strengthening for customers.
the stabilization of the Rupiah exchange rate by remaining
in the market as part of efforts to control inflation. In distributing credit, Bank Mega does so selectively and
prudently to debtors who have a good and proven track
The impact of Bank Indonesia’s policy directly increases record and focus on the corporate segment, capable
liquidity in the banking system. However, this increased of positive growth to respond to economic conditions
liquidity does not directly affect banking credit but increases that are still filled with uncertainty. This includes national
banking investment, especially in securities. strategic projects and credit distribution to debtors with
strong finances, especially companies with solid ratings
and financial conditions.
46 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
In addition, commercial segment credit distribution and From the Treasury aspect, Bank Mega actively and
joint financing are carried out by considering the financial conservatively carries out its business carefully in
strength of debtors or prospective debtors with excellent maintaining its asset and liabilities portfolio so that it
track records. continues to generate profits while still paying attention
to liquidity. Amid challenging economic conditions that
Bank Mega takes preventive steps to maintain good credit are still uncertain, in 2023 Treasury will still be able to take
quality, including early warning signals and regular check- advantage of the volatility in the market by continuing
on-the-spot activities by applicable regulations. This allows to invest from the Bank’s excess liquidity, managing the
the Bank to see the development of the debtor’s business funding gap between assets and liabilities, and ensuring
and be disciplined in its efforts to fulfil credit covenants. the stability of the Bank’s liquidity by looking at the number
of High-Quality Liquid Assets ( HQLA), Liquidity Coverage
The strategy in the credit card sector is to increase Ratio (LCR), and Net Stable Funding Ratio (NSFR).
acquisition by focusing on customers with a lower-risk
profile. Meanwhile, increasing sales volume is done The Role of the Board of Directors in Strategy and Policy
by selecting the right merchants to concentrate on Formulation
e-commerce programs as a source of transaction growth The Board of Directors formulates strategies and strategic
and leveraging the offline and online PT CT Corpora policies to be implemented in 2023 per the mandate in
ecosystem as the leading strategic partner. the Board of Directors Work Guidelines and Regulations.
The Board of Directors actively formulates strategies
Bank Mega is also developing a Payment Gateway as and strategic policies to implement its duties and
an online transaction processing gateway to support the responsibilities. The strategy and policies set by the
Bank’s merchant acquiring business, both for e-commerce Board of Directors are always in line with the Bank’s
transactions originating from the PT CT Corpora group Vision and Mission, as stipulated in the Bank’s Business
ecosystem (“CT Corp”), which can increase fee-based Plan, which is accompanied by approval from the Board
income from Credit Cards. The M-Smile application has of Commissioners.
developed features for transactions such as submitting
requests for new credit cards and additional cards, Processes Carried Out by the Board of Directors to Ensure
transactions using QR, registering recurring payments, the Implementation of Strategies and Policies
cash loans from cards, and others. To ensure that the Bank’s strategies and policies are
implemented well, the Board periodically evaluates
Bank Mega has also utilized technology in the credit card them as part of its active role in ensuring that strategy
application process, including biometrics, alternative implementation aligns with the Bank’s targets, vision, and
scoring, electronic signatures, and other technologies, mission. The Board also plays an active role in ensuring that
to ensure a fast and high-quality credit approval process. all parts of the organization understand and consistently
implement the Bank’s strategy in each business unit.
The strategy for third-party funds is to focus on the retail
segment with an increase in the number of Priority Banking The Board of Directors is directly involved in supervising
customers. Apart from that, the mass market and corporate strategy implementation and ensuring that all parts of the
segments also remain a concern for the Bank. Strategic organization have equal opportunities to convey ideas and
steps to achieve this are carried out by continuing the innovations that can support achieving the Bank’s goals.
development of digital-based banking services and Committees under the Board of Directors assist the Board
improving the overall customer experience. in this process.
The Bank strives to perfect product variants and provide
customers with faster, better, and more accurate services. 2023 Performance Achievements and Comparison with
The development of M-Smile for the needs of savings Target
customers continues to improve product reliability and Throughout 2023, Bank Mega has implemented the
completeness, such as term savings products, foreign business strategy in the Bank’s Business Plan. However,
exchange products, FX transactions, and others. economic conditions are still full of challenges and
uncertainties that impact the Bank’s business strategy
plan. These conditions require the Bank to make
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 47
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Company Profile
several adjustments to maintain business continuity. growth of Domestic and international transactions, both
The achievement of business performance and financial online and offlineThird-party funds (DPK) collected by the
conditions in the 2023 Bank Business Plan (RBB), reported Bank reached IDR 89.43 trillion, with Deposits accounting
to the OJK, has yet to show optimal results, especially for the most significant portion, 71.17% of the total DPK
in third-party funds and credit. However, savings, as a or IDR 63.65 trillion.
component of cheap funds, increased by 6.32% to IDR
15.66 trillion from IDR 14.73 trillion in the same period in In terms of ratios, the Return on Assets (ROA) reached
2022. Asset quality (gross NPL) remained well maintained 3.47%, the Return on Equity (ROE) reached 17.62%, and
at 1.57%, better than the industry’s awful NPL position in the Net Interest Margin (NIM) reached 5.21%. The ratio
November, which was 2.36%. Apart from that, with a strong of operating expenses to operating income (BOPO) is
capital structure, which is reflected in the CAR position maintained at 65.36%, which is still better than the
of 26.17%, and strong liquidity, with an LDR of 74.03%, industry’s 76.80% as of November 2023.
it reflects that Bank Mega has ample room to develop its
business in the future. Meanwhile, Bank Mega’s LDR is 74.03%, which is in line with
the Bank’s policy of maintaining the LDR ratio at around
In 2023, the Bank recorded assets of IDR 132.05 trillion, 70% so that the Bank’s liquidity is well maintained. The
with loans disbursed amounting to IDR 66.30 trillion, minimum capital adequacy ratio or CAR, after taking into
where corporate credit is the credit segment with the most account credit, market, and operational risks, is 26.17%,
significant portion of 68.21%, namely IDR 45.22 trillion. which reflects Bank Mega’s strong capital structure.
Meanwhile, Bank Mega’s outstanding credit cards reached The following is a table of performance achievements
IDR 6.33 trillion, with a sales volume of IDR 19 trillion in compared to the targets set in the Bank’s Business Plan
2023. The increase in sales volume was supported by the for the 2023 financial year:
RBB Actual Pencapaian Actual
Description
Dec-23 Dec-23 Target Dec-22
Aset 144.883.578 132.049.591 91,14% 141.750.449
Kredit 75.702.760 66.292.896 87,57% 70.289.357
DPK 108.951.393 89.435.750 82,09% 102.949.667
- Giro 13.767.115 10.125.725 73,55% 12.818.842
- Tabungan 16.051.941 15.662.241 97,57% 14.731.561
- Deposito 79.132.337 63.647.784 80,43% 75.399.264
PBT 5.539.483 4.354.676 78,61% 5.028.070
PAT 4.463.389 3.510.675 78,65% 4.052.678
Rasio:
KPMM (CAR) 26,81% 26,17% 97,61% 25,41%
ROA 4,09% 3,47% 84,84% 4,00%
ROE 22,47% 17,62% 78,42% 23,15%
NIM 5,27% 5,39% 102,28% 5,42%
BOPO 59,04% 65,26% 110,54% 56,76%
NPL gross 1,70% 1,53% 90,00% 1,23%
NPL net 1,34% 1,18% 88,06% 0,91%
LDR 69,26% 74,04% 106,90% 68,04%
48 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Constraints Faced and Anticipations Made Until 2023, the M-Smile feature will have 103 features to
There are several things that the Bank views as the main carry out 733 types of transactions. With these features,
challenges throughout 2023. Increasing geopolitical banking transactions carried out by customers via the
tensions are driving energy prices to remain high and food M-Smile application have reached 81% in terms of
prices to rise, resulting in a slow decline in global inflation transaction frequency.
(gradual disinflation). To control persistently high inflation,
monetary policy interest rates in developed countries, The number of M-smile users in 2023 will reach more than
including the Federal Funds Rate (FFR), remain high for 54% of total retail customers or an increase of 18% from
a more extended period (higher interest for longer). Bank 2022. In 2023, the volume of customer transactions via
Indonesia (BI) is considering the Fed’s policy to increase its M-Smile showed an excellent increase to IDR 37 trillion
benchmark interest rate. This has an impact on increasing from IDR 20 trillion in 2022. Meanwhile, the total frequency
banking interest rates and increasing the cost of funds. of transactions in 2023 will increase to 9.0 million compared
Due to these conditions, Bank Mega’s Cost of Funds in to 2022, which was 5.8 million transactions. Bank Mega is
2023 will increase to 4.43% ytd from 3.05% ytd in 2022. also participating in the digital payment transformation
in line with Bank Indonesia’s steps. Bank Mega was even
Uncertain economic conditions and increasing credit one of the first banks to implement payments via QRIS
interest rates also cause business actors to take a “wait and MPM and CPM, QRIS transfer, withdrawal, deposit, QRIS
see” attitude, thus affecting Bank Mega’s credit growth. cross border, and BI-Fast.
Some debtors even accelerated repayment. However, the
decrease in third-party funds and credit did not affect Bank Bank Mega believes that speed and excellence in digitizing
Mega’s liquidity and credit quality, reflected in the LDR banking services and products will add value to the Bank
position of 74.03% and gross NPL of 1.57%. in the face of fierce competition in the banking industry
in the future.
Other Performance
As an essential issue in the banking industry, the Bank
Information Technology continues to strengthen its Cyber Security capabilities and
Information technology is believed to be one of the keys capacity to improve IT security by anticipating virus and
to the banking industry’s sustainable growth. Currently, malware threats and mitigating digital risks by updating the
most customers are accustomed to using various digital- incident management platform and automating security
based platforms, and they are predicted to continue to testing on applications.
depend on these services.
Digital Marketing
Bank Mega has launched M-Smile, a reliable digital Since 2022, Bank Mega has formed a work unit specifically
banking solution for retail customers. This application- for Digital Marketing. Through the Digital Marketing
based banking service integrates all customer financial Channel, in 2023, Bank Mega succeeded in acquiring
transaction needs, from opening a new account online 25,266 new credit card customers, growing 245%
and making payment transactions to connecting with the compared to 2022, which received 7,322 new credit card
marketplace ecosystem and investing. Through M-Smile, customers, or reaching around 30% of the total growth in
Retail customers get a customer experience like branch the Bank’s new credit card customers.
services at their fingertips.
With various digital marketing campaigns throughout 2023,
M-Smile has provided real-time interbank transfer services Bank Mega increased credit card customers’ satisfaction
without fees through the BI-Fast feature. Apart from these and loyalty scores from -27.1 to 9.8 and M-Smile application
features, the digital credit card application feature further users from 4.9 to 27.3 at the end of 2023.
enhances the flexibility of credit card services at M-Smile.
In this way, customers no longer need to wait for a physical
card to make transactions. Apart from that, there is also a
feature to cash out your credit card limit into cash.
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Company Profile
Main Activities And Types Of Products And Services conditions that influence Bank Indonesia’s benchmark
Offered interest rate by considering prevailing market conditions.
Bank Mega carries out business activities in banking As a form of compliance with OJK Circular Letter
services by collecting and providing public funds and No 9/SEOJK.03/2020 concerning Transparency and
competitive interest rates to customers. The products Publication of Conventional Commercial Bank Reports,
and services offered, including credit distribution, can be Bank Mega discloses the Basic Credit Interest Rate
seen and explored. (SBDK) information. The presentation of information
on introductory credit interest rates fulfills the Bank’s
Interest Rates for Collection and Provision of Funds obligations as a Commercial Bank that carries out
In determining the interest rate for collecting and providing conventional business activities to report and publish
funds, the Bank refers to Global and domestic economic Prime Lending Rates in Rupiah.
Suku Bunga Dasar Kredit Rupiah Berdasarkan Segmen Bisnis Pada Tahun 2023 (Efektif % per tahun)
Kredit Konsumsi
Periode Kredit Kredit Retail Kredit Mikro
Korporasi
KPR Non KPR
March 2023 10,37% 10,64% - 10,65% 9,52%
June 2023 10,31% 10,58% - 10,63% 9,50%
Sept 2023 10,29% 10,56% - 10,60% 9,50%
Dec 2023 10,29% 10,56% - 10,62% 9,53%
Organizational Structure and Human Resources Throughout 2023, the Bank has implemented 1,367
training program classes attended by more than 100,000
Organizational Structure participants. These include competency certification, hard
skills and soft skills training, and leadership—organizing
Dynamic organizational developments and business training on the needs and objectives of learning, namely
changes make the Bank’s organizational structure play face-to-face and digital learning using virtual, hybrid, and
an important role in achieving its goals. In determining e-learning methods. Digital Learning is the Bank’s effort
the organizational structure, Bank Mega always carries to utilize technological and digital developments so that
out studies, considering various factors that can increase increasing employee capacity can be carried out anywhere
effectiveness and efficiency and ensure the continued and at any time.
continuity of the Bank’s organization.
In addition, the Bank continuously organizes leadership and
Bank Mega’s organizational structure in 2023 is stated in entrepreneurship development programs to prepare future
the Company Profile in this Annual Report. leaders through the Mega Management Development
Program (MMDP), where participants can understand
Human Resources banking business processes comprehensively from a
Human Resources (HR) is the most essential and significant scientific and practical perspective. MMDP program
asset and a strategic partner in achieving the Company’s graduates have been placed in various work functions,
Vision. Therefore, human resource management is a and currently, several of the best graduates have occupied
considerable concern for the Bank towards sustainable critical structural and functional positions.
positive performance. At the end of 2023, the number
of employees will be 6,244. Bank Mega has continuously Human resources are expected to adapt quickly to existing
implemented various development and training programs transformations and changes to make the best possible
to answer challenges and adapt quickly to market changes, contribution to the Bank.
especially in the banking industry.
50 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Total, Type and Location of Offices January 2024, the IMF revised its global economic growth
The Bank’s office network, in the form of branch offices, is an projection to 3.1% in 2024. The global economy is entering
essential part of the Bank’s operational and intermediation the final stage of a soft landing because inflation continues
functions and the leading channel for selling banking to decline, and economic growth remains solid. However,
products. In developing the office network, the Bank also the growth rate is still slow, and turbulence may still occur.
synergizes with the company office network in the PT CT Meanwhile, in Indonesia, 2024 is a political year for
Corpora group. elections. Investment activities during elections usually
experience a slowdown because investors will have a “wait
In 2023, Bank Mega will offer various banking products and see” attitude. However, it is hoped that the election
and services through a network of 367 branch offices and can run peacefully so that it does not affect investors’ plans
582 ATM units with locations spread throughout Indonesia to invest in Indonesia. Indonesia’s economic growth is
under the coordination of 8 Regional Offices. estimated to grow in the range of 4.9% - 5.2% as reported
by the Ministry of Finance / APBN (5.2%), Bank Indonesia
Work Network and Business Partners (4.87% - 5.5%), IMF (5%) and World Bank (4.9% ).
Bank Mega also continues to collaborate with various To face these macroeconomic conditions, the right strategy
business partners, both retail business units under CT is needed to continue to grow and realize the targets set
Corp and non-groups, to increase the Bank’s resilience, in the Bank Mega 2024 RBB, including:
competitiveness, and efficiency. During 2022, Bank Mega 1. Increase third-party funds by paying attention to the
has collaborated with various business partners in providing balance between the LDR ratio, cost of funds, and the
financial product services and multiple options for the best total asset target to be achieved.
transaction access to customers, including collaboration 2. Increase credit distribution while remaining based on
on bancassurance products, joint financing, e-commerce, prudential banking and paying close attention to the
and others by utilizing the Bank’s network and customers. industry to be financed
as a target market. 3. The target LDR ratio by Bank policy is around 70%.
4. Increase efficiency in other costs with a maximum
Ownership of the Board of Directors, Board of BOPO ratio target of 60%.
Commissioners, and Shareholders in the Bank Business 5. Synergy in developing the Bank’s office network with the
Group company office network in the PT CT Corpora group.
The share ownership (direct and indirect) of the serving 6. Transformation of information technology to support
members of the Board of Commissioners and Directors the development of digital retail and banking
is stated in the Company Profile and Governance Report businesses, mitigate operational risks and efficiency
chapters in this Annual Report. of operating costs through automation of operational
processes
Important Changes Occurring In Bank and Bank Business
Group Implementation of Bank Governance
Throughout 2022, no significant changes will occur in the Bank Mega is committed to implementing Good
Bank or the Bank Business Group. Corporate Governance (GCG) consistently and with
quality in every aspect of the Bank’s operational business
Business Prospects 2024 activities. Exemplary GCG implementation has become
Geopolitics in 2024 is expected to continue, which could required to ensure transparency and accountability
impact global economic growth. Bank Indonesia reported of Bank management to the public and provide
that with global economic uncertainty still very high consistent and quality-added value for shareholders and
in 2024, global economic growth has the potential to other stakeholders.
grow only 2.8%. This is caused by the emergence of the
phenomenon of gradual disinflation or inflation, which is During 2023, Bank Mega will also maintain its commitment
falling slowly. The reference interest rates of developed to implementing Good Governance to ensure that business
countries, especially the US, are still high or higher for and operational practices run in a corridor that is by
longer, and the US dollar will continue to strengthen. statutory regulations and Governance best practices.
Finally, the flow of foreign capital will still leave emerging The Board of Directors, Board of Commissioners, and all
markets to developing countries. Proceed. However, in Bank Mega employees are committed to implementing
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 51
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Company Profile
the best governance practices so that every program and In line with the Mega Corpora Financial Conglomeration,
plan can be realized according to expectations. For this the Bank, as the Main Entity, has carried out its duties and
reason, we always carry out improvements and refinements responsibilities by forming 2 (two) committees, namely
to GCG every year. the Integrated Risk Management Committee and the
Integrated Governance Committee.
In implementing GCG, Bank Mega ensures that
the principles of Governance, namely transparency, The Board of Directors assesses that in 2023, these
accountability, responsibility, independence, and fairness, committees’ implementation of duties, responsibilities,
can be applied at all levels of the organization in the Bank’s and meetings will run according to the rules and take
activities. Implementing the Bank’s business activities must place effectively. Throughout 2023, the Board of Directors’
always be by the Bank’s vision, mission, corporate values, participation in committee meetings, including decisions
and strategy, which are based on prudential principles taken during meeting discussions, will also be used as a
and regulations of the Financial Services Authority, Bank reference in assessing the performance of the Committees
Indonesia, and applicable laws and regulations. under the Board of Directors.
To improve the quality of the implementation of Good Commitment and Implementation of Policies on
Corporate Governance, Bank Mega consistently measures Environmental, Social and Governance
the quality of GCG implementation (self-assessment) Bank Mega is committed to protecting the environment by
by Financial Services Authority Circular Letter No. 13/ always paying attention to social aspects and implementing
SEOJK.03/2017 concerning Implementation of Governance good governance. In this case, the Bank has implemented
for Commercial Banks. As a result, the Bank consistently several policies and practices to meet Environmental,
scores 2 (two) with the predicate “Good” according to the Social, and Governance (LST/ESG) standards.
self-assessment carried out every semester.
In addition, to implement Financial Services Authority
On the other hand, as part of implementing GCG, the Bank Regulation No. 51/POJK.03/2017 Concerning Sustainable
is also consistently implementing risk management aspects. Finance, Bank Mega is fully committed to implementing
Bank Mega routinely monitors and evaluates the a sustainable TJSL program.
implementation of risk management, which is implemented
in Board of Directors Meeting forums and Joint Board of The Bank’s Sustainable Finance Action Plan (RAKB) will
Directors and Commissioners Meetings. Any inappropriate implement sustainable finance in 2023. Implementing Bank
records regarding the implementation of risk management Mega’s sustainability principles is discussed thoroughly
are brought to the attention of the Board of Directors and and presented in the Sustainability Report, an inseparable
Board of Commissioners to be corrected and ensured that part of the 2023 Annual Report.
they are carried out according to the rules. In a group-wide
scope, Bank Mega is the primary entity implementing Changes in the Composition of the Board of Directors
integrated Governance and risk management in the Mega The Annual General Meeting of Shareholders (AGMS),
Corpora Financial Conglomeration. To ensure its duties and held on February 24, 2023, approved the addition of a
responsibilities as the Main Entity, Bank Mega has formed Director, specifically in the field of Information Technology,
several work units to support the implementation of the in connection with technological developments and the
Mega Corpora Financial Conglomeration. need for digitalization business models in the Company.
In this case, the AGMS has approved the appointment
Assessment of the Performance of Committees Under of YB Hariantono as Director of Information Technology.
the Board of Directors
Based on applicable laws and regulations, the Board of The Financial Services Authority has approved the
Directors can form a support unit to assist in the smooth appointment of YB Hariantono based on the Decision of
implementation of the Board of Directors’ daily duties Members of the OJK Board of Commissioners number
and responsibilities. Until the end of 2023, the Board of KEPR-4/D.03/2023, dated March 20, 2023. It is effective
Directors of Bank Mega has formed 8 (eight) Committees from March 27, 2023, based on Bank Mega letter number
tasked with assisting the Board of Directors in managing 058/COAF/23, March 27, 2023, regarding the Submission
the Bank, namely the Risk Management Committee, of the Report on the Appointment of Bank Mega’s Director
Assets and Liabilities Committee (ALCO), Credit Policy of Information Technology, addressed to the Private Bank
Committee, Information Technology Committee, Human Supervision Department 1, Financial Services Authority.
Resources Committee, and Product Committee, Crisis
Management Committee, and Credit Committee.
52 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Apart from that, the AGMS also approved the creation Deputy President Director : Lay Diza Larentie
of the position of Deputy President Director in the Compliance and : Yuni Lastianto
composition of the Bank’s Board of Directors. The Human Capital Director
additional provisions for the position of Deputy President Loan Director : Madi Darmadi Lazuardi
Director in the composition of the Board of Directors have Treasury and International : Martin Mulwanto
also been approved at the AGMS on February 24, 2024, on Banking Director
the agenda for Amendments to the Articles of Association. Operational Director : C. Guntur Triyudianto
In this case, the AGMS has approved the appointment Information Technology : YB Hariantono
of Indivara Erni and Lay Diza Larentie, respectively, as Director
Deputy President Director. The appointment of Indivara
Erni and Lay Diza Larentie has received approval from Appreciation And Closing
the Financial Services Authority based on the Decision Although it did not fully meet expectations in a year full of
of the Members of the OJK Board of Commissioners challenges and dynamics, Bank Mega still posted a positive
number KEPR-41/D.03/2023 dated June 06, 2023, which performance. Current achievements will be used as a
approved the appointment of Ms. Lay Diza Larentie as stepping stone to jump even higher. On behalf of the Board
Deputy President Director of PT Bank Mega Tbk, and of Directors, we thank the Board of Commissioners for their
Number KEPR-42/D.03/2023 dated June 06 2023 which trust, guidance, and input throughout 2023. We also thank
approved the appointment of Ms. Indivara Erni as Deputy and appreciate customers, shareholders, regulators, the
President Director of PT Bank Mega Tbk. community, and all other stakeholders for their support.
Cooperation that has been established well.
The appointment is effective from June 12, 2023, based
on Bank Mega letter number 100/COAF/23, dated June This good relationship has encouraged Bank Mega
12, 2023, regarding the Submission of Reports on the to continue contributing positively through various
Appointment of Deputy Main Director of Bank Mega, innovations that answer customer needs while ensuring
addressed to the Private Bank Supervision Department the Bank achieves quality and sustainable growth.
1, Financial Services Authority.
Finally, we thank all Bank Mega employees for their
Thus, after the AGMS, which was held on February 24, enthusiasm and dedication to realizing the Bank’s vision,
2023, the number of Directors was 8 (eight) people, with “To be the Nation’s Pride.”
the composition of the members of the Board of Directors
until this Annual Report was prepared as follows:
Direktur Utama : Kostaman Thayib
Deputy President Director : Indivara Erni
Jakarta, 7 February 2023
On behalf of the Board of Directors
Kostaman Thayib
President director
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Company Profile
Board of Commissioner
Martin Mulwanto C. Guntur Triyudianto Indivara Erni Yuni Lastianto
Treasury and International Operational Director Deputy President Compliance and Human
Banking Director Director Capital Director
54 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Kostaman Thayib Lay Diza Larentie Y.B. Hariantono Madi Darmadi Lazuardi
President Director Deputy President Information Loan Director
Director Technology Director
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Company Profile
Statements of Accountability of
2023 Annual Report
Boards of Commissioner
Chairul Tanjung
President Commissioneer
Yungky Setiawan Achjadi Ranuwisastra
Vice President Commissioner Independent Commissioner
Lambock V. Nahattands Hizbullah
Independent Commissioner Independent Commissioner
56 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
We, the signatories, hereby stated that all information contained in the 2023 Annual Report of PT Bank Mega Tbk has
been comprehensively presented and that we are fully accountable for the accuracy of the contents of the Company’s
Annual Report.
This statement is made truthfully.
Boards of Directors
Kostaman Thayib
President Director
Indivara Erni Lay Diza Larentie Yuni Lastianto
Vice President Director Vice President Director Compliance & Human
Capital Director
Madi Darmadi Lazuardi Martin Mulwanto C. Guntur Triyudianto
Credit Director Treasury & International Operations Director
Banking Director
Y.B. Hariantono
Information Technology
Director
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03
Company
Profile
58 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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Company Profile
Corporate Identity
Company Name Shareholders
PT BANK MEGA Tbk PT Mega Corpora (58.02 %)
Public <5% (41.98%)
Ticker
MEGA Jumlah Pegawai
6244 employees (as of December 31, 2023)
Date of Establishment
15 April 1969 Jaringan Kantor
Regional Office :8
Legal Basis of Establishment Branches : 55
Deed of Establishment PT Bank Karman No. Sub-branches : 312
32 dated April 15, 1969 Juncto Deed of Functional Office :3
Establishment No.47 dated November 26, 1969
Mobile Banking Application
Line of Business Mega Smart Mobile (M-Smile)
Banking Services
Subsidiaries
Legal Basis of Establishment -
Deed of Establishment PT Bank Karman No.
32 dated April 15, 1969 Juncto Deed of Address
Establishment No.47 dated November 26, 1969 Menara Bank Mega
Jl. Kapten Tendean No. 12-14A
Commercial Bank Licence Jakarta Selatan 12790
Decision letter of Senior Deputy Governor of DKI Jakarta, Indonesia
Bank Indonesia No. 3/1/KEP/DGS/2001 dated Mega Call: 08041500010/(+62)29601600
January 31, 2001 Telepon: (+62 - 21)7917 5000
Email: corsec@bankmega.com
Foreign Exchange Licence Fax.: (+62 - 21) 7918 7100
Decision letter of Bapepam LK No. 20/STTD-
WA/PM/2000, August 2, 2000 Website and Social Media
: bankmega.com
Issued and Paid-Up Share Capital : BankMegaID
Amounted to Rp13,500,000, - (in millions of : @bankmegaid
Rupiah) comprising of 27,000 millions of shares : @BankMegaID
at nominal value of Rp500,- per share : Bank Mega Indonesia
: @bankmega
Issued and Paid-Up Share Capital
Amounted to Rp5.870.462 (in millions of Rupiah)
comprising of 11.740.923.365 shares at nominal
value of Rp500, - per share
60 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report Company at a Glance With the acquisition of PT Mega Bank in of banking services due to the pandemic, 1996, CT Corpora (formerly known as PT Bank Mega launched a mobile banking Para Global Investindo and PT Para Rekan application called M-Smile on April 15, Investama, or PARA GROUP) began its 2020. This application makes it easier for presence in the national banking industry. customers to access banking information After undergoing a transformation by and services in one hand. changing its logo to enhance its image as a public trusted financial institution, Previously, Bank Mega had also launched PT Mega Bank changed its name to PT a chatbot called Mila (Mega Intelligent Bank Mega in 2000. Subsequently, PT Bank Assistant) to make it easier for customers Mega conducted an initial public offering and the public to get informed about (IPO) and was listed on the BEJ and the Bank Mega’s products and services. The BES, thus changing its name to PT Bank AI engine in Mila can recognize natural Mega Tbk and using the ticker MEGA. questions. This enables it to answer This corporate action was carried out in questions appropriately. order to strengthen the capital structure of the Bank. After becoming a public company, Bank Mega received permission from the Capital Market Supervisory Agency - Financial Institutions (“BAPEPAM-LK”) on August 2, 2000 to conduct business activities as a trustee. A few months later, the Bank obtained permission to operate as a foreign exchange bank based on the Decree issued by the Senior Deputy Governor of Bank Indonesia No. 3/1/KEP/ DGS/2001 dated January 31, 2001. Bank Mega’s active participation in the national banking industry is growing, supported by the existence of 8 regional offices, 55 branches, 312 sub-branches and 3 functional offices, which will be reinforced by the existence of 582 ATMs as of December 31, 2023. In addition, in line with the faster adoption of digitalization Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 61
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Company Profile
Chronology of Changes to the Company Name
Historically, PT Bank Mega Tbk was established in the Republic of Indonesia under the name of PT Bank Karman which
is located in Surabaya on the basis of Deed of Establishment No. 32 dated April 15, 1969. Subsequently, the name was
changed again in 1992 to PT Mega Bank and relocated its head office to Jakarta. In line with the change of the logo
as part of the transformation process, the name of PT Mega Bank was changed to PT Bank Mega in the year 2000.
Finally, PT Bank Mega changed its name to PT Bank Mega Tbk on January 17, 2000 after conducting an Initial Public
Offering to strengthen the bank’s capital structure and become a public company.
Milestone
1969 Starting as a family owned business called
PT Bank Karman, and domiciled in Surabaya.
1992 The Company further changed its name in 1992 to
PT Mega Bank and relocated its Head Office to Jakarta.
1996
PT Mega Bank was taken over by the PARA GROUP (PT Para Global Investindo and
PT Para Rekan Investama), a holding company owned by Chairul Tanjung, an Indonesian
entrepreneur. Afterwards, the PARA GROUP changed its name to CT Corpora.
1997 PT Mega Bank changed its logo
2000
The change of name from PT Mega Bank to PT Bank Mega was followed by an initial
public offering (IPO) and the listing of its shares on the BEJ and BES, as well as a
change of name to PT Bank Mega Tbk.
2007 Bank Mega issued subordinated bonds.
2013
The transformation of Bank Mega’s logo in 2013 is a profound reflection on the
expectations of Bank Mega to start building Indonesia into an unyielding nation with
excellence, always able to realize prosperity and a better life.
62 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
2023
• QRIS TUNTAS (Transfer, Cash Withdrawal and Cash Deposit)
• QRIS Cross Border Launching
2022 The launch of cash withdrawals at Bank Mega ATMs with the use of QRIS.
2021 The Bank launched the Mega Payment Gateway and participated in the
implementation of BI FAST.
2020 The Bank launched M-Smile (Mega Smart Mobile) and participated in
implementing QRIS.
2019 The Mega Intelligent Assistant (MILA) chatbot was launched.
2018 Launch of the Mega Cash Line.
2017
Launch of the Mega Travel Card credit card, which offers customers guaranteed
competitive exchange rates, higher mileage, flexibility in mileage point exchange and
lifetime benefits.
2014
Bank Mega participated in the launching of the National Non-Cash/GNNT Movement
to support the Less Cash Society program.
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 63
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Company Profile
The Company Logo
The logo of Bank Mega, which was launched in 2013,
is a deep reflection of Bank Mega’s hope to take part in
establishing Indonesia into an excellent nation which never
gives up so that it will always be able to realize prosperity
and a better life.
The “M” symbol, which has been widely known, is
a representation of the aspirations, optimism, and
opportunities of the Indonesian citizens as well as the
desire to build a better and more prosperous future for
the family and nation.
The series of warm colors symbolizes the energy and spirit
of Bank Mega, new ideas and comprehensive financial
solutions for customers and Bank Mega personnel. To
emphasize, we have pinned the yellow color which
represents intelligence and hope, combined with the
gray color which symbolizes sophisticated processes and
systems. The orange color depicts optimism and energy
which shows that Bank Mega always sees and carries out
things positively and thus always strives for positive results.
Business Activities
Pursuant to the latest Deed of Amendment to the Articles 4. transferring funds for own or clients’ interests;
of Association of Bank Mega No. 08 dated February 5. placing funds with another bank, borrowing funds
27, 2023, paragraph 1, the objective and purpose of from another bank, either by letter, telecommunication
establishing the Bank is to carry out financial activities in facilities, or by bearer draft, check, or other document;
the form of conventional banking. 6. issuing and/or conducting transactions in promissory
notes, bills of exchange, shares, bonds, loan securities
In order to achieve these objectives, Bank Mega operates or any derivatives thereof, other interests or an
as a conventional commercial bank. Its main activities are obligation of the issuer, State Treasury Papers and
as follows: Government Guarantee Papers, Bank Indonesia
1. collecting funds from the public in the form of savings Certificates (SBI), in the form specified as commonly
in the form of savings accounts, current accounts, traded in the capital market and money market
time deposits, certificates of deposit and/or other (securities) for the benefit of banks and/or customers;
equivalent forms; 7. providing a place for storage of goods and securities;
2. channeling funds in the form of loans; 8. conducting foreign currency business activities;
3. carrying out activities related to paying systems;
64 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Transfer ke Semua
Bank Pakai BI-FAST
GRATIS
Tanpa Syarat di M-Smile!
Download Sekarang
9. carrying out activities related to transferring receivables, 2. conducting temporary capital investment activities outside the
factoring, credit cards and fiduciary activities; OJK in order to overcome the consequences of credit failure
10. conducting other activities with an approval of the with the condition that the investment must be withdrawn;
Financial Services Authority (OJK). 3. acting as pension fund founder and pension fund
administrator in accordance with the provisions of laws and
In addition to the aforementioned principal activities, the regulations on pension funds;
Bank may perform ancillary activities, namely: 4. cooperating with other FSIs and non-FSI in providing financial
1. performing capital investment activities in institutions services to customers, and/or
that perform banking, capital market, insurance, pension 5. conducting other banking activities as permitted by
fund, financing and other financial services activities on prevailing laws and regulations.
the basis of the provisions of laws and regulations in the
financial services sector or are called financial services Such ancillary business activities shall be in compliance with
institutions (FSIs) and/or other companies that support the the provisions set by the OJK and the provisions of the laws
banking sector by meeting the provisions set by the OJK; and regulations relating to the banking business.
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 65
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Company Profile
Products and Services
Bank Mega offers a wide range of banking products, both savings and loans, to both individual and institutional customers.
These various banking products are equipped with various banking services to meet the needs of the customers. These
services include those related to treasury and international banking services, which are explained in the following table.
Deposit Products
Savings Current Accounts Deposits
• Mega Dana • Mega Ultima • Mega Pro • Mega Depo
• Mega Maxi • Mega Valas • Mega Bisnis • Mega Depo Valas
• Mega Berbagi • TabunganKu • Mega Berbagi • Mega Depo On Call
• Mega Rencana • Rekening Dana • Mega Pro Valas
• Mega Perdana Nasabah • Mega Bisnis Valas
Loan Products
Working Capital Loans Investment Loans Consumer Loans
• Checking Account (PRK) • Term Loan • House Loan (KPR)
• Demand Loan (DL) • Mal Outlet Financing • Housing Loan for Renovation (KPPR)
• Fixed Loan • Car Loan (KPM)
• Account Receivable (A/R) Financing • Multipurpose Loan (KMG)
• Factoring Financing • Implant Banking Program
• Developer Line
Indirect Channels
• Mega Oto Join Financing
• Mega Multi Purpose Join Financing
• Mega Oto Pengalihan Portofolio
• Mega Multi Purpose Pengalihan Portofolio
Trade Finance
Export Products Import Products Guarantee Products
• Domestic Letter of Credit (SKBDN) Export • Letter of Credit (LC) and Domestic Letter • Bank Guarantee/Standby LC/Demand
• Domestic Letter of Credit (SKBDN) Collection of Credit (SKBDN) Import Guarantee
Basis • Inward Documentary Collection
• Outward Documentary Collection • Shipping Guarantee
• Bank Guarantee • LC/SKBDN UPAS (Usance Payable
• Negosiasi Wesel Ekspor/Bills Discounting (LC/ At Sight) / UPAU (Usance Payable
SKBDN) At Usance)
• Forfeiting (LC/SKBDN) • Trust Receipt (LC/SKBDN)
Services
• Mega ATM • Mega Wali Amanat • Mega Intercity Clearing
• Mega Pass • Mega Concentration Account • Mega E-Billing Settlement Bank
• Mega Call • Mega Automatic PIB • Mega Payroll
• Mega Cash • Mega Custody Service • Mega First Priority Banking
• Mega Auto Pay • Mega Security Agent • MoneyGram
• Mega Internet • Mega Transfer • Mega Virtual Account
• Mega Internet Bisnis • Mega Kliring • M-Smile
• Mega Tax • Mega Inkaso • M-Money
• Mega SDB (Safe Deposit Box)
Internasional Transactions
• Remittance
Treasury
• Foreign Exchange Transactions (Spot, Forward & Derivatives)
• Money Market
• Marketable Securities / Bonds
66 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Please refer to the Bank’s website, including the following Layanan Perbankan Digital
link, for explanations of each banking product and service: Bank Mega has launched a mobile banking application
1. https://bankmega.com/id/personal/simpanan- called M-Smile on April 15, 2020. This application makes
individual/ it easy for the customers to access the information and
2. https://bankmega.com/id/bisnis/simpanan-bisnis/ services of the bank in one hand. M-Smile offers various
features including digital account onboarding, mutation
New Products and Services in 2023 information, billing, cardless cash withdrawals, transfers,
Bank Mega is committed to develop new banking products payments, purchases, electronic money recharge, using
and services in 2023 to meet the needs of customers. The QRIS with MPM, CPM and TTM methods.
new products and services to be developed are XXXX,
XXXX and XXXX.. In addition, customers have the freedom to choose the
source of funds for transactions. They can use savings, credit
XXXX is ......... cards or electronic money. Customers can also manage
XXXX is ......... their accounts independently, both savings and credit
XXXX is ......... cards. They can update the latest promotions with benefits
that customers can enjoy at any time.
In summary, the development of the innovation of digital services in the past five years can be described as follows:
Tahun Gambar aplikasi beserta fitur baru Penjelasan
yang dikembangkan per tahun
2023 XXX XXX
2022 XXX XXX
2021 XXX XXX
2020 XXX XXX
2019 XXX XXX
In line with the innovations developed above, Bank Mega was able to record an increase in the number of downloads of
the M-Smile application by XX% yoy to reach XXX in 2023. This increase also promoted an increase in the number of users
of the M-Smile application, which will reach XXXX as of December 31, 2023, with a growth of XX% yoy. Correspondingly,
Bank Mega’s transaction value via M-Smile application increased by XX% yoy to RpXXXX. This growth in transaction
value is supported by increasing the number of transactions to reach XXXXX or growing by XX% yoy in 2023.
Tahun Jumlah unduhan Jumlah pengguna Jumlah transaksi Nilai transaksi
aplikasi M-Smile aplikasi M-Smile
2023 XXX XXX XXX XXX
2022 XXX XXX XXX XXX
2021 XXX XXX XXX XXX
2020 XXX XXX XXX XXX
2019 XXX XXX XXX XXX
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 67
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Company Profile
Operational Areas
Bank Mega has a network of offices providing banking services throughout Indonesia. The network consists of 8 regional
offices, 55 branches, 312 sub-branches and 3 functional offices which are strengthened by the presence of 582 ATMs
as of December 31, 2023. In addition, Bank Mega cooperates with 14 correspondent banks. These banks are located
in several countries.
Complete information on the location of branches, ATM’s and correspondent banks is available at
https://bankmega.com/id/tentangkami/jaringan-bank-mega/
68 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report Association Membership Bank Mega is engaged in the following organizational activities in addition to its business activities in the national banking sector: Jenis Asosiasi Status Keanggotaan Perhimpunan Bank Umum Nasional (Perbanas) Active Ikatan Bankir Indonesia (IBI) Active Asosiasi Emiten Indonesia (AEI) Active Forum Komunikasi Direktur Kepatuhan Perbankan (FKDP) Active Bankers Association for Risk management (BARa) Active Himpunan Pedagang Surat Utang Negara (HIMDASUN) Active Association Cambiste Internationale – Financial Markets Association (ACI Active FMA) Indonesia Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 69
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Company Profile
Vision, Mission
and Corporate Culture
Vision
The Pride of
the Nation
Nilai
Perusahaan
Dynamic
Entrepreneurship
Mission
Realizing sustainable good
relationships with customers
Trust through innovative banking
services and synergies supported
by an integrated ecosystem,
professional human resources
and the best organizational
performance capabilities to
Ethics provide high added value for all
stakeholders.
Commitment
Synergy
70 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
“ The Board of Commissioners and the Board of Directors have
reviewed and approved the Vision and Mission of Bank Mega
through Decree No. XXX/XXXX/20XX on XXXXX.
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 71
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Company Profile
Organizational Structure
Taking into account the future development of the Bank’s business, which requires an ideal organizational structure,
and with the hope that each line of the organization will perform its functions in accordance with the goals of the
Bank, the Bank’s Board of Directors has made adjustments to the organizational structure, as established in the Bank
Mega Board of Directors’ Decree No. 091/DIRBM/23 dated July 31st 2023 via Struktur Organisasi PT. Bank Mega Tbk.
The current organizational structure of Bank Mega, based on the Decree of the Board of Directors, is as follows:
Vice President Director
Credit Director Treasury & International
Banking Director
Retail Acquisition Treasury &
CCPL Marketing Funding &
Regional & Alternate Credit Business
RegionalHead
Head & Business Wealth Financial
Channel Sales Head Institution Head
SupportHead SalesHead
Head
Treasury &
CCPL Product, Business International
Investment Retail Corporate
Portfolio & Corporate Performance Banking
Sales Acquisition Sales
Acquisition Funding Head Management & Business
Head Sales Head Head
Marketing Head Analytics Head Support Head
CCPL
Retail Product Sales Process Indirect
Partnership Bancassurance
Management & Governance Channel
& Acquiring Sales Head
Head Head Head
Head
Strategic &
Marketing
Telemarketing Treasury Sales Customer Business
Communication
Head Head Segment Head Development
Head
Head
Retail, Funding Digital
& Wealth Sales Marketing
Academy Head Head
72 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Board of
Commissioners
Risk Monitoring Committee, Audit
Committee, Remuneration &
Nomination Committee, Governance
Integration Committee
PresidentDirector
Steering Committees : Credit, ALCO,
Human Capital,Risk Management, IT,
Product, Credit Policy
Vice President Director
Operations Director Information Compliance & Human
Technology Director Capital Director
Crime & Fraud
Capital Market
Investigation
Services Head
Head
Trustee & Account Operational Risk Collection
Procurement Core Banking Compliance & Internal Audit
Agency Services Management Strategy &
Services Head System Head GCG Head Head
Services Head Head Head Support Head
Customer
Property & Credit Risk Financial
Custodian Experience & IT Electronic CCPL Collection Anti Money
Facility Services Management Control
Services Head Customer Care Channel Head Head Laundering Head
Head Head Head
Head
Market,
Centralized
Network IT Infrastructure Liquidity & Human Capital
Credit CCPL Remedial
Operations Service & Integrated Risk Management Chief of Staff
Operations Head
Head Operations Head Management Head
Head
Head
Centralized National Credit Human Capital
Treasury IT Project
Transactional Review & CCPL Recovery Reward,
Operations Management
Operations Restructure Head Operations
Head Head
Head Head & Services Head
Process Process &
IT & Cyber Risk
Management & System National Credit Corporate Affairs
Management
Internal Control Development Appraisal Head Head
Head
Head Head
Credit Collection
Transformation Corporate Legal
Remedial &
Project Head Head
Recovery Head
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 73
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Company Profile
Board of Commissioners’ Profile
The composition of the Board of Commissioners of Bank Mega as of December 31, 2023 was subject to changes in
accordance with the resolution of the General Meeting of Shareholders of February 24, 2023, one of the resolutions of
which was the approval of the appointment of Hezbollah as an independent commissioner. Accordingly, the composition
of the Board of Directors of Bank Mega as of 31 December 2023 is as follows:
January 1, 2022 - December 31, 2023 January 1, 2021 - December 31, 2022
President Commissioner Chairul Tanjung Chairul Tanjung
Deputy President Commissioner Yungky Setiawan Yungky Setiawan
Independent Commissioner Achjadi Ranuwisastra Achjadi Ranuwisastra
Independent Commissioner Lambock V. Nahattands Lambock V. Nahattands
Independent Commissioner Hizbullah -
74 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
The profiles of each member of the Board of Directors of the Bank serving until the financial year ending on
December 31, 2023 are as follows:
Chairul
Tanjung
President Commissioner
Born in Jakarta in 1962
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Employment History Affiliate Relationship
Extraordinary GMS Resolutions dated November • Chairman of the National Economic Committee Ultimate shareholders of PT Bank Mega, Tbk.
15, 2017 and effective on June 4, 2018. (2010—2014).
• Coordinating Minister of Economic Affairs, Training
Educational Background Kabinet Indonesia Bersatu II (May—October 2022 Performance Socialization & Knowledge
• Dentistry from the University of Indonesia 2014). Sharing on the Strategies for the Achievement of
(1987). • President Commissioner of PT Bank Mega, the 2023 Business Goals, January 19, 2023 - Bank
• Executive MBA Program at the Educational & Tbk (2018—present).. Mega Jakarta
Management Development Institute, Jakarta
(1993). Concurrent Positions
• Doctorate Honoris Causa from Airlangga • President Commissioner of PT CT Corpora
University, Surabaya (2013). • President Commissioner of PT Para Rekan
• Doctorate Honoris Causa from Padjadjaran Investama
University, Bandung (2013). • President Commissioner of PT Mega Corpora
• Doctorate Honoris Causa from MARA • President Commissioner of PT Trans Corpora
Technology University, Malaysia (2014). • President Commissioner of PT Trans Airways
• President Commissioner of PT Private
Investment Indonesia
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 75
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Company Profile
Yungky
Setiawan
Deputy President
Commissioner
Born in Jakarta in 1962
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment • Concurrent positions as Chief Executive • Commissioner of PT Sistem Pembayaran
• Served as Vice President Commissioner of Officer (CEO) of PT Mega Corpora (2010— Digital.
Bank Mega, based on the resolution of the 2011). • Commissioner of PT Metropolitan Retailmart.
EGMS on February 28, 2018 • Managing Director of PT Rajawali Corpora • President Commissioner of PT Metro
• Served as Commissioner of Bank Mega based (2011—2012). Outlet Indonesia.
on the results of the EGMS November 15, • Director of PT Indofood CBP Tbk (2012— • Commissioner of PT Trans Ice.
2017 2015). • Commissioner of PT Trans F&B.
• Served as President Commissioner of Bank • President Commissioner of PT Bank Mega • President Commissioner of PT Trans
Mega, based on the results of the EGMS May Tbk (2015—2017). Food Oriental.
7, 2015 • Commissioner of PT Bank Mega Tbk (2017). • President Commissioner of PT Trans
• Vice President Commissioner of PT Bank Rasa Nippon.
Educational Background Mega Tbk (2018—present). • President Commissioner of PT Trans
• Bachelor of Science Business Administration Rasa Oriental.
of City University Canada Concurrent Positions • President Commissioner of PT Trans Rasa Bali.
• Harvard Executive Program di Harvard • Member of Nomination and Remuneration • President Commissioner of PT Trans
Business School, Massachusetts - USA Committee of PT Bank Mega Tbk effective Pizza Resto.
on June 8, 2018.
Employment History • President Commissioner of PT Trans Affiliate Relationship
• Card Marketing Manager, Card Center Retail Indonesia. Has affiliate relationship with the Ultimate
Division of PT Bank Danamon Indonesia • President Commissioner of PT Trans Retail. Shareholders (in management).
Tbk (1989). • President Commissioner of PT Alfa Retailindo.
• Vice President Product and Service • President Commissioner of PT Trans Mart. Training
Development of PT Bank Danamon Indonesia • President Commissioner of PT Trans • CT Corp Leadership Forum Bersama Yab
Tbk (1997). Grosir Indonesia. Dato’ Seri Anwar Ibrahim (Perdana Menteri
• President Director of PT Danamon Kreasi • President Commissioner of PT Malaysia), 9 Januari 2023 – CT Corp Jakarta
Pariwara (1997). Trans Distributor. • Sosialisasi Kinerja 2022 & Sharing Knowledge
• Concurrent positions as Marketing Director • President Commissioner of PT Trans Strategi Pencapaian Target Bisnis 2023, 19
of PT Danamon Asuransi (September— Fashion Indonesia. Januari 2023 – Bank Mega Jakarta
December 1997). • President Commissioner of PT Trans • Economic Outlook 2023 : Menjaga Momentum
• Director of Retail Banking PT Bank Mega Tbk Indo Treding. Ekonomi di Tengah Ketidakpastian, 28
(1998—2004). • President Commissioner of PT Trans Februari 2023 - CNBC Indonesia, The St.
• President Director of PT Bank Mega Tbk Indo Importir. Regis Hotel Jakarta
(2004—2010). • President Commissioner of PT Trans Indo • Penerapan Program APU, PPT, dan PPPSPM
• Vice President Commissioner of PT Bank Distributor. dalam Mendukung Kewajiban Pelaporan
Mega Tbk (2010—2011). • President Commissioner of PT Trans kepada PPATK, 27 Juli 2023 – Bank Mega
Impor Indonesia. Jakarta
• President Commissioner of PT Trans Importir.
• President Commissioner of PT Transindo
Digital Ritel.
• President Commissioner of PT Trans
Living Indonesia.
76 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Achjadi
Ranuwisastra
Independent
Commissioner
Born in Kebumen in 1944
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment • Commissioner PT Bank Mega Tbk (2004— • 2022 Performance Socialization & Knowledge
• Served as Independent Commissioner of Bank 2006). Sharing on the Strategies for the Achievement
Mega, based on the resolution of the Annual • Independent Commissioner PT Bank Mega of the 2023 Business Goals, January 19, 2023
GMS on March 24, 2006 Tbk (2006—Present). - Mega Bank Tower Auditorium Fl. 3
• As Commissioner since 2004 based on the • Implementation of the APU, PPT and PPPSPM
resolution of the Annual GMS on February Concurrent Positions programs to support the reporting obligations
27, 2004 • Chairman of the Remuneration and to the PPATK, July 27, 2023, Mega Bank
Nomination Committee of PT Bank Mega Tower Auditorium Fl. 3
Educational Background Tbk effective March 1, 2022. • Socialization of the Law No. 27 of 2022
Bachelor of Economics from Padjajaran University, • Chairman of the Risk Monitoring Committee on the Protection of Personal Data, Bank
Bandung (1968). PT Bank Mega Tbk effective March 01, 2022. Mega, August 15, 2023, Bank Mega Tower
• Chairman of the Integrated Governance Auditorium Fl. 3
Employment History Committee of PT Bank Mega Tbk effective • Risk and Governance Summit (RGS)
• Served as Executive Officer in Bank Ekspor August 18, 2021. 2023: Sustainable Governance: Digital
Impor Indonesia/Bank Exim in 1969, then held Transformation as a Game Changer, Ethical
several positions such as Branch Head accross Affiliate Relationship Culture as a Value Keeper, OJK November
Indonesia to Head of Bureau. Has no affiliation with members of the Board 230 2023, Online
• Director Bank Ekspor Impor Indonesia/Bank of Directors, other members of the Board of
Exim (1992—1997). Commissioners, and ultimate shareholders.
• Vice President Commissioner PT Bank
Danamon Indonesia Tbk (1997—1998). Training
• Commissioner PT Bank Mega Tbk (1997— • CT Corp Leadership Forum with Yab Dato’
1998). Seri Anwar Ibrahim (Prime Minister of
• President Director PT Bank Mega Tbk (1998— Malaysia), January 09, 2023, Mega Bank
2004). Tower Auditorium Fl. 3
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 77
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Company Profile
Lambock V.
Nahattands
Independent
Commissioner
Born in Tarutung in 1952
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment • Obtained awards from the state for Wira • 2022 Performance Socialization & Knowledge
The resolution of the Annual GMS on May 7, 2015, Karya, the Jasa Utama Honorary Star and Sharing on the Strategies for the Achievement
and effective on December 18, 2015. the Mahaputra Honorary Star. of the 2023 Business Goals, January 19, 2023
• Independent Commissioner of PT Bank Mega - Mega Bank Tower Auditorium Fl. 3
Educational Background Tbk (2015—present). • Risk and Governance Summit (RGS)
• Bachelor of Law from Universitas Indonesia 2023: Sustainable Governance: Digital
in (1978). Concurrent Positions Transformation as a Game Changer, Ethical
• Master of Law from Tarumanegara University Special Staff for the Coordinating Minister of Culture as a Value Keeper, OJK November
in (2004). Law and Legislation at the Coordinating Ministry 230 2023, Online by Zoom
for Maritime and Investment of the Republic • BARA Risk Forum - Level 6 SMR Refresher
Employment History of Indonesia. Program: Indonesian Banks in Supporting
• Ministry of State Secretariat of the Republic Indonesia Towards a Low Carbon Economy,
of Indonesia (1979). Affiliate Relationship BARa 8 December 2023, Online by Zoom
• Acting Head of Legal and Legislation Bureau Has no affiliation with members of the Board
at the Cabinet Secretariat, then became of Directors, other members of the Board of
Head of Legal and Legislation Bureau. Commissioners, and ultimate shareholders.
Subsequently, he held several positions as
Head of the Bureau of Law and Legislation. Training
• • CT Corp Leadership Forum with Yab Dato’
• Deputy Cabinet Secretary for Law and Seri Anwar Ibrahim (Prime Minister of
Legislation, Deputy Cabinet Secretary, Malaysia), January 09, 2023, Mega Bank
Secretary to the Ministry of State Secretariat, Tower Auditorium Fl. 3
Special Staff for the Minister of State Secretary,
Special Staff for the President’s Chief of Staff,
Special Staff for the Coordinating Minister of
Politics, Law and Security, Special Staff for
the Coordinating Minister of Maritime Affairs
and Investment.
78 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Hizbullah
Independent
Commissioner
Born in Padang in 1962
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment • Head of Regional OJK, Regional Office Training
The resolution of the Annual GMS on February 3 Central Java and DIY, Financial Services • Economic Outlook 2023: Maintaining
24, 2023, and effective on July 31, 2023. Authority (2016-2017) Economic Momentum Amid Uncertainty,
• Director of LJK Supervision, Regional Office February 28, 2023 - CNBC Indonesia, The
Educational Background 8 Bali and Nusa Tenggara, Financial Services St. Regis Hotel Jakarta
• Bachelor of Economics from Andalas Authority (2017-2018) • Banking Risk Management Level 1
University, West Sumatra (1986) • Head of Banking Supervision Department Competency Certificate, BNSP LSP BSMR
• Masters in Economics from the University of 1, Financial Services Authority (2018-2022) dated March 02, 2023, Jakarta
Indonesia (2004)) • Independent Commissioner of PT. Bank Mega • Banking Risk Management Level 2
Tbk (2023-present) Competency Certificate, BNSP LSP BSMR
Employment History dated 16 March 2023, Jakarta
• Joined the Bank Indonesia in 1992 as a Concurrent Positions • Socialization of the Law No. 27 of 2022
staff member of the UPBD Audit Office. Chairman of the Audit Committee of PT Bank on the Protection of Personal Data, Bank
Subsequently held several key positions at Mega Tbk, effective September 01, 2023 Mega, August 15, 2023, Bank Mega Tower
Bank Indonesia, most recently as Middle Bank Auditorium Fl. 3
Supervisor until 2012. Affiliate Relationship • Risk and Governance Summit (RGS)
• Deputy Director of Bank Supervision 1, Has no affiliation with members of the Board 2023: Sustainable Governance: Digital
Central Java and DIY Regional Offices, of Directors, other members of the Board of Transformation as a Game Changer, Ethical
Financial Services Authority (2012-2014) Commissioners, and ultimate shareholders. Culture as a Value Keeper, OJK November
• Deputy Director of Bank Supervision 2-1, Bank 230 2023, Online by Zoom
Supervision Department 2, Financial Services
Authority (2014)
• Director of LJK Supervision, Regional Office
3 Central Java and DIY, Financial Services
Authority (2014-2016)
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 79
Page 80
Company Profile
Profil Direksi
The composition of the Board of Commissioners of Bank Mega as of December 31, 2023 was subject to changes in
accordance with the resolution of the General Meeting of Shareholders of February 24, 2023, one of the resolutions of
which was the approval of the appointment of Hezbollah as an independent commissioner. Accordingly, the composition
of the Board of Directors of Bank Mega as of 31 December 2023 is as follows:
1 January 2022 – 31 Desember 2023 1 Januariy 2021 – 31 Desember 2022
President Director Kostaman Thayib Kostaman Thayib
Deputy President Director Lay Diza Larentie -
Deputy President Director Indivara Erni -
Consumer Banking Director - Lay Diza Larentie
Risk Director - Indivara Erni
Loan Director Madi D. Lazuardi Madi D. Lazuardi
Treasury and International Martin Mulwanto Martin Mulwanto
Banking Director
Compliance and Human Yuni Lastianto Yuni Lastianto
Capital Director
Operational and Information - C. Guntur Triyudianto
Technology Director
Operational Director C. Guntur Triyudianto -
Information Technology Director YB Hariantono -
80 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
The profiles of each member of the Board of Directors of the Bank serving until the financial year ending on December
31, 2023 are as follows:
Kostaman
Thayib
President Director
Born in Palembang in 1962
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Concurrent Positions • Socialization of Law No. 27 of 2022 on the
The resolution of Annual GMS on April 17, 2013 Have no concurrent positions Protection of Personal Data, August 15, 2023,
and effective on July 16, 2013. Bank Mega
Affiliate Relationship • The 2023 Prudential International Insurance
Educational Background Has no affiliation with other members of the Board Conference: New Horizons - Spotlighting
• Bachelor’s degree in electrical engineering of Directors, Board of Commissioners’ members, areas of new growth and opportunities for
from Trisakti University (1987). controlling and ultimate shareholders. the future while strengthening PII’s existing
• Master of Business Administration (MBA) in strong foundation, August 7-9 2023, Hawai
finance & marketing and Master of Science Training • Visa Executive Program - FIFA Women’s World
(MS) in technology management from • CT Corp Leadership Forum with Yab Dato’ Cup 2023, August 18-21, 2023, Sydney
Portland State University, Oregon USA (1991). Seri Anwar Ibrahim (Prime Minister of • Meeting of the Governor of Bank Indonesia,
Malaysia), January 09, 2023, Mega Bank Tower Minister of Finance and Banking, October 26,
Employment History Auditorium Fl. 3 2023, Bank Indonesia
• Operations Manager at PT Program Pendidikan • 2022 Performance Socialization & Knowledge • CEO Networking 2023: Achieving Sustainable
Teknologi Komputer and then worked as an Sharing on the Strategies for the Achievement Growth through Cohesive Collaboration,
engineer in various software companies in of the 2023 Business Goals, January 19, 2023 November 7, 2023, OJK & IDK, Jakarta
Indonesia (1987—1989). - Mega Bank Tower Auditorium Fl. 3 • Bank Indonesia Annual Meeting 2023:
• Deputy Head of Consumer Banking Division • Artificial intelligence adoption in the financial Synergy to Strengthen National Economic
at Bank BCA (1992—2002). services industry, February 2, 2023, OJK Resilience and Revitalization and Directions
• SVP and Group Head Consumer Liabilities Institute (online) of the President of the Republic of Indonesia,
and Electronic Banking at Bank Mandiri • Asia Pacific Senior Client Council 2023, November 29, 2021, Bank Indonesia.
(2002—2004). February 15-16, 2023, VISA , Tokyo - Japan • Corporate Outbound Training Main Directorate
• President Commissioner of PT AXA Mandiri • Economic Outlook 2023 - Maintaining 2023, Oktober 21, 2023, Bank Mega
Financial Services-Indonesia (2003). economic momentum amid uncertainty, • National Seminar on Indonesia’s Economic
• Director of Retail Banking PT Bank Mega Tbk Februari 28, 2023, CNBC Indonesia Outlook: Optimism to strengthen the national
(2004—2012). • Implementation of APU, PPT and PPPSPM economy amidst global dynamics, December
• Director of Business DevelopmentPT Bank programs to support reporting obligations to 22, 2023, Coordinating Minister for the
Mega Tbk (2012—2013). PPATK, July 27, 2023, Bank Mega Economy
• President Director of PT Bank Mega Tbk
(2013—present).
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 81
Page 82
Company Profile
Lay Diza
Larentie
Deputy President
Director
Born in Jakarta in 1967
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment • Funding & Sales Distribution at Director PT • Indonesian Digital Financial Economy Festival
• Served as Deputy President Director of Bank Bank Mega Tbk (2017—2018). (FEKDI) 2023 - Digital Economy Synergy
Mega, based on the resolution of the Annual • Consumer Banking Director at PT Bank Mega and Innovation: Promoting Growth, Bank
GMS on February 24, 2023 Tbk (2018—2023). Indonesia and Ministry of Economic Affairs
• As a director of Bank Mega based on the • Deputy President Director of PT Bank Mega - Hall B, Jakarta Convention Center, May
resolution of the Annual GMS on May 7, 2015, Tbk (2023—present). 07, 2023
and effective on December 30, 2015. • Webinar How to Manage Climate Related
Concurrent Positions Risk in Banking Industry OJK Institute - Online
Educational Background Have no concurrent positions June 15, 2023
Bachelor of business law from University of • Socialization of the Law No. 27 of 2022 on
Indonesia (1990). Affiliate Relationship the Protection of Personal Data, Bank Mega,
Has no affiliation with other members of the Board August 15, 2023
Employment History of Directors, Board of Commissioners’ members, • Bank Mega Cybersecurity and Resilience
• Management Development Program at PT controlling and ultimate shareholders. Awareness: Bank Mega & Xynexis, Bank Mega
Bank Lippo Tbk with last position as Branch Tower, August 8, 2023
Manager (since 1990). Training • Indonesia Customer Forum (ICF) - Going
• Held various positions at PT Bank Lippo Tbk, • 2022 Performance Socialization & Knowledge Beyond The Frontier PT Visa Worldwide
Citibank, HSBC, and Barclays Bank (2010). Sharing on the Strategies for the Achievement Indonesia - Bali, October 25-26, 2023
• General Manager Distribution and Personal of the 2023 Business Goals, January 19, 2023 • End of Year Dialogue between OJK Board
Banking at Standard Chartered Bank (2010— - Bank Mega Jakarta of Commissioners and Financial Services
2011). • Economic Outlook 2023: Maintaining Industry, The St. Regis Hotel Jakarta
• SVP Head of Network at HSBC Ltd (2011— Economic Momentum Amid Uncertainty, • BARa Risk Forum - SMR Refreshment Program
2014). February 28, 2023 - CNBC Indonesia, The Level 7: Indonesian Banks in Supporting
• Acting Head of Retail Banking and Wealth St. Regis Hotel Jakarta Indonesia Towards a Low Carbon Economy,
Management at HSBC Ltd (2014—2015). • Mega Visa Virtual Card Workshop - Future Online - BARAa, December 7, 2023
• Funding Director at PT Bank Mega Tbk Payment Innovation, The St. Regis Hotel -
(2015—2016). Visa Worldwide Indonesia Office, Plaza Office
• Funding & Network Director at PT Bank Mega Tower - Visa, March 30, 2023
Tbk (2016—2017).
82 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Indivara
Erni
Deputy President
Director
Born in Bekasi in 1967
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment • Head of Retail & Commercial Business Group • Half Day Seminar Climate Change Stress
• Served as Deputy President Director of Bank of PT Bank Mega Tbk (2013—2014). Testing, BARa & Moody’s Analytics Singapore,
Mega, based on the resolution of the Annual • Risk Director of PT Bank Mega Tbk (2014— Ritz Carlton Hotel, Mega Kuningan, Jakarta
GMS on February 24, 2023 2023). (June 20, 2023)
• As Risk Director of Bank Mega, based on the • Deputy President Director of PT Bank Mega • Risk Management Certification Refresher -
resolution of Annual GMS on March 27, 2014, Tbk (2023—present).. BARa Risk Forum: ERM and Cyber Security
and effective on September 22, 2014 How to Mitigate and Protect, BARa, Jakarta
Concurrent Positions ( July 26, 2023 )
Educational Background Have no concurrent positions • Implementation of APU, PPT and PPPSPM
Bachelor of Economics from the University of Programs in Support of Reporting Obligations
Padjadjaran (1991). Affiliate Relationship to PPATK, Bank Mega Auditorium, Jakarta
Has no affiliation with other members of the Board (July 27, 2023)
Employment History of Directors, Board of Commissioners’ members, • Bank Mega Cyber Security and Resilience
• Management Development Program at controlling and ultimate shareholders. Awareness, Bank Mega & Xynexis, Jakarta
Bank Universal and held various positions (August 08, 2023)
(1991—2000). Training • Table Top Cyber Resilience Exercise at
• Head of Product Manager Division at Bank • 2022 Performance Socialization & Knowledge Bank Mega pursuant to SEOJK No. 29/
Permata (until 2003). Sharing on Strategies to Achieve 2023 SEOJK.03/2022 on Cyber Resilience and
• Head of Supply Chain Banking Division of PT Business Goals, Bank Mega Auditorium, Security for Commercial Banks, Bank Mega
Bank Mega Tbk (2003—2006). Jakarta (January 19, 2023) & Xynexis, Jakarta (August 08, 2023)
• Head of Indirect Retail Financing Division of • Economic Outlook 2023 - Maintaining
PT Bank Mega Tbk (2006—2012). Economic Momentum Amid Uncertainty,
• Regional Manager Jakarta of PT Bank Mega CNBC, The St. Regis Hotel Jakarta (February
Tbk (2012—2013). 28, 2023)
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 83
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Company Profile
Madi D.
Lazuardi
Loan Director
Born in Jakarta in 1966
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Concurrent Positions • Economic Outlook 2023 - Maintaining
The resolution of Annual GMS on April 17, 2013 Have no concurrent positions economic momentum amid uncertainty,
and effective on July 16, 2013. Februari 28, 2023, CNBC Indonesia
Affiliate Relationship • Socialization of Law No. 27 of 2022 on the
Educational Background Has no affiliation with other members of the Board Protection of Personal Data, August 15, 2023,
• Bachelor’s degree in business administration of Directors, Board of Commissioners’ members, Bank Mega
from Katolik Atmajaya University (1989). controlling and ultimate shareholders. • Bank Mega Cyber Security and Resilience
• Master of Management in International Awareness, August 8, 2023, Bank Mega &
Finance from Gadjah Mada University (1998). Training Xynexis, Bank Mega
• CT Corp Leadership Forum with Yab Dato’ • Corporate Outbound Training Main
Employment History Seri Anwar Ibrahim (Prime Minister of Directorate 2023, Oktober 21, 2023, Bank
• Banker at Bank Danamon and served several Malaysia), January 09, 2023, Mega Bank Mega
positions, such as Corporate Banking, Tower Auditorium Fl. 3 • BARa Risk Forum - SMR Refreshment Program
Commercial Banking, Corporate Affairs • 2022 Performance Socialization & Knowledge Level 7: Indonesian Banks in Supporting
and Special Asset Management & Human Sharing on the Strategies for the Achievement Indonesia Towards a Low Carbon Economy,
Resource (1989—2007). of the 2023 Business Goals, January 19, 2023 Online - BARAa, December 7, 2023
• Country Head of Business Banking in ABN - Mega Bank Tower Auditorium Fl. 3
Amro Bank NV (2007). • Webinar on Blockchain Applications in the
• Managing Director Bank UOB Indonesia World of Banking and Finance, February 8,
(2007—2011). 2023, Perbanas Institute
• President Director/CEO Bank QNB Indonesia • Discussion on the Practice of Using Intellectual
(2011—2012). Property Rights as Credit Collateral from a
• Credit Director of PT Bank Mega Tbk (2013— Business Aspect, February 15, 2023, OJK,
present). Jakarta
84 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Martin
Mulwanto
Treasury and International
Banking Director
Born in Manila in 1968
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Concurrent Positions • Socialization of Repo Transactions, May 29,
The resolution of Annual GMS on March 27, 2014, Have no concurrent positions 2023
and effective on September 22, 2014. • Implementation of APU, PPT and PPPSPM
Affiliate Relationship programs to support reporting obligations
Educational Background Has no affiliation with other members of the Board to PPATK, July 27, 2023
SBachelor of Science from De La Salle University of Directors, Board of Commissioners’ members, • Socialization of Law No. 27 of 2022 on
(1991). controlling and ultimate shareholders. Personal Data Protection, August 15, 2023
• Chief Financial Officer (CFO) Forum -
Employment History Training Navigating Banking Challenges, September
• Management Trainee at Deutsche Bank and • CT Corp Leadership Forum with Yab Dato’ 27, 2023
then served as a Treasury Dealer (1992— Seri Anwar Ibrahim (Prime Minister of • Meeting of the Governor of Bank Indonesia,
1996). Malaysia), January 09, 2023 Minister of Finance and Banking, October
• Director Head of Corporate Sales and • M&A and Capital Markets Outlook 2023: 26, 2023
Structuring FICC at Citibank Jakarta (1996— Seizing Opportunities Amid Market • Bank BTPN Economic Outlook 2024 -
2007). Uncertainties, January 27, 2023 Navigating Through 2024: Strategies for
• Director Foreign Exchange Distribution - • Mandiri Investment Forum 2023: Prevailing Resilience and Growth, November 22, 2023
APAC Investment Bank at UBS AG Singapore Over Turbulence, February 01, 2023
(2007—2008). • Economic Outlook 2023: Maintaining
• Executive Director, Fixed Income Currency Economic Momentum Amid Uncertainty,
and Commodity Asia at Morgan Stanley February 28, 2023
Singapore (2008—2009). • Launching and Socialization of Market Code
• Executive Board Director, Head of Global of Conduct (Brown Book) Edition 4, 01 March
Markets at PT Bank ANZ Indonesia (2009— 2023
2014).
• Treasury & International Banking Director at
PT Bank Mega Tbk (2014—present).
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 85
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Company Profile
Yuni
Lastianto
Compliance and
Human Capital Director
Born in Jember in 1959
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Training • Table Top Exercie Cyber Resilience at Bank
The resolution of Annual GMS on March 29, 2012, • CT Corp Leadership Forum with Yab Dato’ Seri Mega in accordance with SEOJK No. 29/
and effective on August 29, 2012. Anwar Ibrahim (Prime Minister of Malaysia) SEOJK.03/2022 on Cyber Resilience and
• Meeting related to SEOJK regarding Risk Security for Commercial Banks
Educational Background Management Certification for Commercial • Socialization of Law No. 27 of 2022 on the
Bachelor of Economics from Gadjah Mada Bank Human Resources Protection of Personal Data
University (1983). • Banking Trends Webinar in 2023 • FGD of PPATK Collaborative Analysis Working
• 2022 Performance Socialization & Knowledge Team on General Elections and Regional
Employment History Sharing on Strategies for Achieving 2023 Head Elections (PPATK)
• Auditor Bank-Officer at Bank Indonesia Business Targets • Webinar on the Effectiveness of Digital
(1983—1989). • Implementation of Artificial Intelligence in Maturity Assessment in Measuring the
• Head of Credit Audit Division at Bank the Financial Services Industry Maturity of Banking Digital Transformation
Universal (1990—1998). • Webinar on Insurtech Prospects in Indonesia • Socialization of Financial Services Authority
• Head of Internal Audit Unit Bank Mega • FGD Implementation of Intellectual Regulations on the Implementation of
Corporate Governance & Compliance Division Property as Credit Collateral in Support of Governance for Commercial Banks
Head Bank Mega Credit Administration Government Regulation (PP) Number 24 of • OJK International Research Forum 2023 -
Division Head Bank Mega (1999—2012). 2022 concerning Implementing Regulations of Save the Planet: The Financial Sector’s Role
• Compliance & Human Capital Director of PT Law No. 24 of 2019 concerning the Creative in Supporting Carbon Reduction and Electric
Bank Mega Tbk (2012—2013). Economy Vehicle Development
• Compliance Director & Good Corporate • Webinar Anti Money Laundering in the Digital • Dissemination of Financial Integrity Rating on
Governance of PT Bank Mega Tbk (2013 - Era: Lessons Learned from Selected Countries Money Laundering and Terrorist Financing
2016). • Socialization of POJK No 8 of 2023 concerning (FIR on ML/TF) Measurement Results in 2023
• Compliance & Human Capital Director of PT the Implementation of APU, PPT and PPPSPM • National Convention on the Draft Indonesian
Bank Mega Tbk (2016—present). Programs in the Financial Services Sector National Qualification Framework (RKKNI) for
• Meeting regarding Personal Data Protection General Banking
Concurrent Positions Law • Risk and Governance Summit (RGS)
Have no concurrent positions • Webinar Implementation of Personal Data 2023: Sustainable Governance: Digital
Protection Laws and Challenges to Their Transformation as a Game Changer, Ethical
Affiliate Relationship Implementation Culture as a Value Preserver
Has no affiliation with other members of the Board • Implementation of APU, PPT and PPPSPM • Dissemination of PPATK: Securing the
of Directors, Board of Commissioners’ members, programs to support reporting obligations Results of Cross-Border Crimes through
controlling and ultimate shareholders. to PPATK the Implementation of Regulations on
• Bank Mega Cyber Security Awareness and Postponement, Termination and Blocking of
Resilience Transactions
• Cyber Security Awareness and Resilience at • Online tax course on taxable income and
Bank Mega payment in the current year
86 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
C. Guntur
Triyudianto
Operational Director
Born in Surakarta in 1966
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment • Operational Director at WOM Finance Training
• Served as Operational Director based on the (2011—2015). • CT Corp Leadership Forum with Yab Dato’ Seri
resolution of the Annual GMS on February • IT Application Development Group Head at Anwar Ibrahim (Prime Minister of Malaysia)
24, 2023 Bank Mandiri (2016—2017). • 2022 Performance Socialization & Knowledge
• As Operational and Information Technology • Digital Banking and Financial Inclusion Group Sharing on Strategies to Achieve 2023
Director baed on the resolution of Annual Head at Bank Mandiri (2017—2018). Business Goal
GMS on February 28, 2018, and effective on • Operational Director of PT Bank Mega Tbk • Sharing Session - Digital Banking at the
September 12, 2018. (2018—2019). General Assembly (RUA) of the Banking
• Operational Director & Infor mation Operations Director Communication Forum
Educational Background Technology PT Bank Mega Tbk (2019—2023). • Implementation of APU, PPT and PPPSPM
Bachelor’s Degree in Geology Engineering from • Operational Director of PT Bank Mega Tbk programs to support reporting obligations
Gadjah Mada University (1992). (2023—present). to PPATK
• Socialization of Law No. 27 of 2022 on the
Employment History Concurrent Positions Protection of Personal Data
• Officer Development Program before holding Have no concurrent positions • Bank Mega Cyber Security Awareness and
the position of Card Production Unit Head, Resilience
Authorization Unit Head, Card Business Affiliate Relationship • Cyber Resilience Table Top Exercise at Bank
Manager, Portfolio Department Head Credit Has no affiliation with other members of the Board Mega in accordance with SEOJK No.29/
Card, AVP Electronic Channel Department of Directors, Board of Commissioners’ members, SEOJK.03/2022 on Cyber Resilience and
Head, VP Business Development Electronic controlling and ultimate shareholders. Security for Commercial Banks
Banking at Bank Bali (1993—2002). • Socialization of Resolution Plan & PRP
• Head of Account Services at Bank Permata Premiums in Jakarta
(2005—2010).
• Retail Technology and Operations Head at
Bank UOB Indonesia (2010—2011).
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 87
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Company Profile
YB
Hariantono
Information Technology
Director
Born in Malang in 1966
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment • Chairman ICIO Community (2022-present) • Implementation of APU, PPT and PPPSPM
Served as Information Technology Director based • Vice Chairman General Indonesian Payment programs to support reporting obligations
on the resolution of the Annual GMS on February Systems Association (ASPI) (2022-present) to PPATK
24, 2023 and effective on March 27, 2023. • Information Technology Director PT Bank • Indonesia Fintech SOCIETY (IFSOC) FGD:
Mega Tbk (2023-present) Strengthening Fraud Prevention in the Digital
Educational Background Financial Sector
Bachelor of Electrical Engineering, Sepuluh Concurrent Positions • Socialization of Law no. 27 of 2022 concerning
Nopember Institute of Technology (1990) Have no concurrent positions Personal Data Protection
• Bank Mega Cyber Security Awareness and
Employment History Affiliate Relationship Resilience
• Started his banking career at Bank Bali in 1991 Has no affiliation with other members of the Board • Cyber Resilience Table Top Exercise at Bank
as Junio System Programmer and served in of Directors, Board of Commissioners’ members, Mega in accordance with SEOJK No. 29/
various positions until 2002 as Vice President controlling and ultimate shareholders. SEOJK.03/2022 concerning Cyber Resilience
Group Head IT. and Security for Commercial Banks
• Joined Bank Permata in 2003 as IT Integration Training • Digital Transformation Summit: Unlocking DX
Coordinator - 5 Bank Merger Integration • CT Corp Leadership Forum with Yab Dato’ Seri Strategies To Meet The Digital Age
Team and served in various management Anwar Ibrahim (Prime Minister of Malaysia) • iCIO Executive Leadership Forum 2023 - From
positions with his last position as Executive • 2022 Performance Socialization & Knowledge Hype to Reality: Prospects and Obstacles in
Vice President Network Head in 2010. Sharing on Strategies for Achieving 2023 the Realm of Generative AI and Zero Trust
• Executive Vice President Information Business Target Security
Technology Head at BII - Maybank (2010- • Economic Outlook 2023 - Maintaining • ICT Outlook 2024 & Strategic Issue: on
2014) Economic Momentum Amid Uncertainty Cybersecurity
• Director of Operations & Information • Huawei Cloud TechWave APAC
Technology PT Bank Mega Tbk (2014-2018) • ICT Solution Day 2023 Reshaping The Future:
• Director of Information Technology PT Bank IT Solutions For A More Sustainable And
Mega Tbk (2018-2019) Connected World
• Director of Information Technology PT Bank • IDC & Backbase Leadership Banking Insights
BTPN (2019-2020) Forum 2023 Indonesia
• Director of Information Technology & • Cisco FSI Summit 2023: Building a Resilient &
Operations PT Bank Negara Indonesia Sustainable Financial Service Business: Secret
(Persero) Tbk (2020-2022) to Winning in a Downturn
88 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Management Changes
After 2023 Financial Year
Bank Mega stated that it will not change the composition of the Board of Commissioners and Directors after the end
of the 2023 financial year until the audited financial report for the 2023 financial year is published.
Profile of Non-Commissioner
Committee Members
Purwo
Junianto
Audit Committee
Members
Born in Jakarta in 1955
Citizen Domicile
Indonesian Jakarta
Legal Basis of Appointment Employment History Concurrent Positions
Decree of the Board of Directors No. SK. 111/ • Started his banking career in 1979 as a Have no concurrent positions
DIRBM/23 on March 1, 2022 and effective on Management Trainee at Import Export Bank/
September 1, 2023 Bank Exim. His last position at Bank Exim Affiliate Relationship
was the Head of the Credit Bureau in 1999 Has no affiliation with other members of the Board
Educational Background • Joined Bank Mandiri for 2 years before of Directors, Board of Commissioners’ members,
• Graduated from Gadjah Mada University, resigning in 2001 and ultimate shareholders.
Yogyakarta, with a Bachelor of Economics • Finance Director of PT Tirto Bumi Prakarsatama
degree in 1978 (2004 - 2016)
• Obtained an MBA in 1993 from the University • He also served as lecturer at MM UGM -
of Illinois, Urbana Champaign USA Jakarta, (2002 - 2006)
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Company Profile
Ivan
Purnama
Sanoesi
Anggota Komite
Audit
Born in Jakarta in 1961
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Training Concurrent Positions
Decree of the Board of Directors No. SK. 111/ • Internal Audit Roles & Competency in • Anggota Komite Pemantau Risiko PT. Bank
DIRBM/23 on August 31, 2023 and effective on Consumer Data Protection – The IIA – April Hibank Indonesia (Member of BNI)
September 1, 2023 2023 • Anggota Komite Audit PT. Bank BTPN, Tbk.
• Disruption Technology, Are We Ready & Chat • Anggota Komite Pemantau Risiko PT. Bank
Educational Background GPT, How Useful For Internal Auditor – The Ina Perdana, Tbk.
• Bachelor of Accounting from the Faculty of IIA – April 2023 • Anggota Komite Pemantau Risiko PT. BCA
Economics, Tarumanegara University, 1988 • How to Manage Teamand Boss, Effective Digital
• (S2) Master of Financial Management from Communication Make Your Value More
PPM School of Management, 2004 Impactful – The IIA – April 2023 Affiliate Relationship
• Internal Audit Roles & Competency in Has no affiliation with other members of the Board
Employment History Governance – The IIA – June 2023 of Directors, Board of Commissioners’ members,
• Audit Staff, Audit Unit Head, Audit Bureau • Waspada Modus Penipuan Gaya Baru – Ojk and ultimate shareholders.
Head, Deputy of Audit Division Head in PT Institute – Agustus 2023
Bank Central Asia (1986 - 2016) • Peluang dan tantangan Fintech P2P Lending
• Advisor Internal Audit and Risk Management, di Era UU P2SK – OJK Institute – September
PT Central Sentosa Finance (2016 - 2018) 2023
• Enhancing ESG Through Best Practices in
Accounting - OJK Institute – Desember 2023
90 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Iramady
Irdja
Risk Monitoring
Committee Member
Born in Payakumbuh in 1955
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Employment History Concurrent Positions
Decree of the Board of Directors No. SK.025/ • Deputy Director of Bank Indonesia – Head Have no concurrent positions
DIRM/22, effective on March 1, 2022 of Bank Supervision in the working area
of North Sumatra and Nangroe Aceh Affiliate Relationship
Educational Background Darusalam (NAD) (2008 - 2011) Has no affiliation with other members of the
• Master of Science (S2), National University • Consultant for the Development of MSEs Board of Directors, Board of Commissioners’
in 2018 and Sharia Economics in the work area of members, and ultimate shareholders.
• Doctorate (S3) Political Science (Concentrated Bank Indonesia for Central Sumatra (West
on Political Economy), National University, Sumatra, Riau, Jambi, Riau Islands), (2011
2021 - 2012)
• Advisor Committee LA – Indosat (2015 -
2018)
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 91
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Company Profile
Adrial
Salam
Risk Monitoring
Committee Member
Born in Padang in1959
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Employment History Concurrent Positions
Decree of the Board of Directors No. SK.025/ Started his career at Bank Mandiri from 1999 to Have no concurrent positions
DIRM/22, effective on March 1, 2022 2016, and occupied various positions:
• Head of Branch (1999 - 2005) Affiliate Relationship
Riwayat Pendidikan • Special Audit Investigator(2006-2008) Has no affiliation with other members of the
Master of Management, Pancasila University 2001 • Head of Regional Internal Control for Board of Directors, Board of Commissioners’
Jakarta and West Java Regions(2008 - members, and ultimate shareholders.
2011)
• Head of Internal Audit for Sumatra Region
(2011 - 2014)
• Head of Internal Audit for Jakarta and
Kalimantan Regions(2014 - 2015)
• Head of Transformation Team for Audit
(2015 - 2016)
• Lecturer with Banking Operational Module
and Anti-Fraud Prevention Module (2005 -
2016)
• Lecturer for Risk Management Certification
(2015 - present)
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Anwar V.
Purba
Remuneration
and Nomination
Committee Member
Born in Pematang Siantar in 1964
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment Training Concurrent Positions
Decree of the Board of Directors No. XXX on • Webinar on Banking Trends in 2023, January Have no concurrent positions
March 1, 2022 17, 2023, OJK Institute
• 2022 Performance Socialization & Knowledge Affiliate Relationship
Educational Background Sharing Strategy for Achieving 2023 Business Has no affiliation with other members of the Board
Obtained a Bachelor from Faculty of Psychology, Goals, January 19, 2023, Bank Mega of Directors, Board of Commissioners’ members,
Universitas Indonesia and has completed Executive • Implementation of Artificial Intelligence in and ultimate shareholders.
Master in Business Administration in the Asian the Financial Services Industry, February 2,
Institute of Management, Manila, Philippines. 2023, OJK Institute (Online)
• Workshop on Implementation of APU, PPT
Riwayat Pekerjaan and PPPSPM Program Provisions in Support
Rejoined to Bank Mega in 2008 and served as of Reporting Obligations to PPATK, July 27,
Human Capital Management Head 2023, Bank Mega
• Table Top Cyber Resilience Exercise at Bank
Mega in accordance with SEOJK No. 29/
SEOJK.03/2022 on Cyber Resilience and
Security for Commercial Banks, August 8,
2023, Bank Mega
• Bank Mega Cyber Security Awareness and
Resilience, August 8, 2023, Bank Mega
• Socialization of Law No. 27 of 2022 on the
Protection of Personal Data, August 15, 2023,
Bank Mega
• Sharing Session Climate Risk Stress Testing
(CRST) and International Financial Reporting
Standard (IFRS) 2023, October 25, 2023,
Bank Mega
• Level 5 Risk Management Certification
Provision Training, December 21, 2023,
Bank Mega
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 93
Page 94
Company Profile
Aloysius
Ary Satrio
Head of
Internal Audit
Born in Semarang in 1967
Citizenship Domicile
Indonesian Tangerang Selatan
Legal Basis of Appointment Training Concurrent Positions
Decree of the Board of Directors No.KEP.1392/ • 2022 Performance Socialization & Knowledge Have no concurrent positions
DIRBM/PMG/20 dated on September 25, 2020 Sharing Strategy for Achieving 2023 Business
Goals, January 19, 2023, Bank Mega Affiliate Relationship
Legal Basis of Appointment • IAIB 2023 National Conference: The Future Has no affiliation with other members of the
Graduated from Bachelor Degree of Bogor Role of Internal Audit in the Financial Services Board of Directors, Board of Commissioners’
Agricultural Institute, 1991 Industry, July 13, 2023, IAIB – Tangerang members, and ultimate shareholders.
• Workshop on Implementation of APU, PPT
Employment History and PPPSPM Program Provisions in Support
• Began his career in Banking Industry since of Reporting Obligations to PPATK, July 27,
1992 in PT Bank Bali Tbk as Assistant Manager 2023, Bank Mega
Treasury System Development to Senior • Table Top Cyber Resilience Exercise at Bank
Manager Audit prior Bank Bali merger with Mega in accordance with SEOJK No. 29/
several banks to become PT Bank Permata SEOJK.03/2022 on Cyber Resilience and
Tbk in 2002 Security for Commercial Banks, August 8,
• During 2002 - 2010 has several positions in 2023, Bank Mega
PT Bank Permata Tbk with the last position • Bank Mega Cyber Security Awareness and
as Vice President IT & Operation Risk Resilience, August 8, 2023, Bank Mega
Management • Socialization of Law No. 27 of 2022 on
• In 2010 joined with PT Bank Mega, Tbk as Personal Data Protection, 15 August 2023,
Process Management Head, then served as Bank Mega
Centralized Operation Head, Internal Control • IIA Indonesia National Conference, August
Head, and Operational Risk Management 31st, 2023, IIA – Batam
Head prior appointed as Internal Audit Unite • Webinar on Managing Environmental, Social
Head and Governance Risks and Opportunities,
• Internal Audit Head PT Bank Mega Tbk (2020 October 19, 2023, OJK Institute (Online)
- present) • xxx
• Workshop on Internal Audit Productivity and
Performance Strategy in 2024, December 19,
2023, Bank Mega
94 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
Page 95
PT BANK MEGA Tbk 2023 Annual Report
Christiana
Maria
Damanik
Corporate
Secretary
Born in Conakry, Guinea in 1962
Citizenship Domicile
Indonesian Jakarta
Legal Basis of Appointment • Socialization of Financial Services Authority • Management of Environmental, Social and
Decree of the Board of Directors No. XXX dated Regulation No. 3 of 2023 on Increasing Governance Risks and Opportunities by
on XXXX Financial Literacy and Financial Inclusion in OJK and London Institute of Banking &
the Financial Services Sector for Consumers Finance (LIBF) on October 19, 2023
Educational Background and the Community by OJK on May 31, 2023 • Similarities in Perceptions of Institutional
Graduated with a Bachelor of Arts degree • Implementation of the APU, PPT and PPPSPM Licensing, Management, and Ownership of
in Political Science from the University of the programs to support the PPATK reporting Conventional Commercial Banks by the OJK
Philippines, Quezon City, Metro Manila. obligation to the PPATK on July 27, 2023 on October 27, 2023
• Socialization of SPRINT Fit and Proper • Strategic Role of PR in Change Management
Employment History Assessment Module (PKK) for conventional Ega Briefings on November 23, 2023
• Conference Supervisor PT Astrindo Satrya commercial banks and representative offices • Sharing Session on Climate Risk Stress Testing
Kharisma (1988 - 1990) of banks domiciled abroad by OJK on July (CRST) by Trisakti Sustainability Center on
• Corporate Secretary PT Benua Birunusa 25, 2023 October 25, 2023
Holding Company (1992 - 1996) • Bank Mega Cyber Security and Resilience
• Began her career in banking at PT Bank Awareness by Xynexis on August 08, 2023 Concurrent Positions
Danamon Indonesia Tbk with the last position • Table Top Exercise for Cyber Resilience at Have no concurrent positions
as AVP CorporateCommunication Head (1996 Bank Mega in accordance with SEOJK No.
- 2004) 29/SEOJK.03/2022 on Cyber Resilience and Affiliate Relationship
• VP Corporate Communication Head, PT Bank Security for Commercial Banks by OJK on Has no affiliation with other members of the Board
Mandiri Tbk (2004 - 2007) August 8, 2023. of Directors, Board of Commissioners’ members,
• Advisory Services on Corporate • Socialization of the Law No. 27 of 2022 on the and ultimate shareholders.
Communication (2007 - 2010) Protection of Personal Data by Bank Mega
• Corporate Secretary PT Bank Pundi Indonesia on August 15, 2023.
Tbk (2010 - 2015) • Compliance Refresher for Issuers and Public
• Corporate Secretary and also as Corporate Companies by OJK on August 22, 2023
Affairs Head PT Bank Mega Tbk (2015 - • Financial Digitalization: Inclusive and
present) Sustainable by Bisnis Indonesia on August
24, 2023
Training • The Future of Sustainable Economy by
he Corporate Secretary participated in Infobank on August 25, 2023
the following competency development • Political Economy Dynamics & Its
program: Implications for the Business World by
• CT Corp Leadership Forum with YAB Dato Indonesian Issuers Association on September
Seri Anwar Ibrahim on January 9, 2023 14, 2023
• Socialization of the General Guidelines for • Socialization of Financial Services Authority
Indonesian Corporate Governance (PUGKI) Regulations regarding the Implementation of
and organization of the 2022 Annual Report Governance for Commercial Banks by OJK
Award (ARA) by the National Governance on September 19, 2023
Policy Committee on February 22, 2022 • Sustainability Action for The Future Economy
• Maintaining Economic Momentum Amid (SAFE) 2023 by Katadata on September 26,
Uncertainty by CNBC on February 28, 2023 2023
• Socialization of Financial Inclusion Month • ACMF - ISSB Technical Training on IFRS
2023 by OJK on May 30, 2023 Sustainability Disclosure Standards for
Preparers of Financial Statements by OJK
on October 18, 2023
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 95
Page 96
Company Profile
Profil Pejabat Eksekutif
A ALFIYA RAHMANI
Marketing Communication Head C
Indonesian citizen, age 50. Bachelor’s degree in
A. ARY SATRIO CAROLINE SETIABUDI
Economics from Trisakti University. Appointed
Internal Audit Head Digital Marketing Head
as Head of Marketing Communications since
Indonesian citizen, 56 years old. Bachelor’s Indonesian citizen, age 38. Holds a Bachelor’s
June 2020 and previously worked at Leo Burnet
degree in Agriculture from Bogor Agricultural degree in Information Engineering and a Master’s
Indonesia as Client Service Director.
Institute. Appointed as Head of Internal Audit degree in Management from Bina Nusantara
since October 2020. Previously served as the University. Appointed as Head of Digital Marketing
ANDREW WONGJAYA
Bank’s Head of Operational Risk Management since February 2022 and previously worked at
Regional Head Banjarmasin
since April 2016. Visionet Indonesia as VP Product Marketing.
Indonesian citizen, age 57. Bachelor’s degree in
Economics from Klabat University. Appointed as
ACHMAD AGUSTIYATAMA CHRISTIANA MARIA DAMANIK
Regional Head of Banjarmasin since February
Transformation Project Head Corporate Affairs Head
2021 and previously worked for the Bank as
Indonesian citizen, 50 years old. Holds a Bachelor’s Indonesian citizen, 61 years old. Holds a Bachelor’s
Regional Head of Makassar since February 2015.
Degree in Economics from the University of degree in Political Science from the University of
Toledo. Appointed as Transformation Project the Philippines. Appointed as Head of Corporate
ANWAR V. PURBA
Head effective July 2021 and previously worked Affairs since October 2015 and previously
Human Capital Management Head
at CIMB Niaga as Merchant Business Product & worked at Bank Pundi Indonesia as Head of
Indonesian national, 59 years old. Obtained a
Project Division Head. Corporate Secretary.
Bachelor’s degree from the Faculty of Psychology,
University of Indonesia and completed the
ADANG ISNANDAR CYNTHIA RIKASARI
Executive Master in Business Administration
Corporate Legal Head Treasury & International Banking Business
Program at the Asian Institute of Management,
Indonesian citizen, 65 years old. Bachelor of Laws Support Head
Manila, Philippines.
from the University of Indonesia. Appointed as Indonesian citizen, age 47. Bachelor’s degree in
Corporate Legal Head in May 2002 and previously Engineering from Bandung Institute of Technology
ANGGORO SULAKSONO
worked at Para Group as Senior Assistant to the and Master’s degree in Engineering from Bandung
Chief of Staff
Legal Director. Institute of Technology. Appointed as Treasury
Indonesian national, 43 years old. Holds a Bachelor
& International Banking Business Support Head
of Engineering from Sepuluh November Institute
ADISTIA SUKYANTHO since February 2015 and previously worked
of Technology and a Masters in Management from
Financial Control Head at Bank Danamon as CM, FI & TB Business
Prasetya Mulya. Appointed as Chief of Staff since
Indonesian citizen, 54 years old. Bachelor’s Management Head.
November 2021 and previously worked at the
degree in Economics from Tarumanagara
Bank as Head of Data Center & System Monitoring
D
University. Appointed as Head of Financial Control
since August 2020.
since July 2005 and previously worked at KAP
Prasetio, Sarwoko & Sandjaja, Member of E&Y
as Manager Auditor.
B DEDEP IHSAN FAUZI
Collection Strategy & Support Head.
AGUSTINA LUBIS Indonesian citizen, age 41. Holds a Bachelor’s
BACHREN IPON
Treasury Operations Head degree in Social Affairs from Padjadjaran
CCPL Product, Portfolio & Acquisition
Indonesian citizen, 51 years old. Holds a University. Appointed as Head of Collection
Marketing Head
Bachelor’s degree in Economics from Gadjah Strategy & Support since April 2019, and
Indonesian citizen, age 42. Bachelor’s degree in
Mada University. Appointed as Head of Treasury previously worked at the Bank as Head of People
Information Systems from Budi Luhur University.
Operations since December 2020, and previously Strategic Management since April 2017.
Appointed as CCPL Product, Portfolio &
worked at the Bank as Regional Operations Acquisition Marketing Head since July 2022 and
Manager since July 2018. DEDY CURYANI
previously worked at the Bank as CCPL Portfolio
IT Infrastructure Service & Operations Head
Head since April 2019.
ALDIRAHMAN PRAMADHANA Indonesian citizen, age 58. Bachelor’s degree in
National Credit Appraisal Head Computer Science from Borobudur University.
BOBBY HERMAN JOENAN
Indonesian citizen, aged 39. Holds a Bachelor Appointed as Head of IT Infrastructure Service
CCPL Recovery Head
of Business Administration from the University & Operations since June 2015 and previously
Indonesian citizen, 62 years old. Holds a Bachelor’s
of Thompson Rivers and a Master of Business worked at Maybank as Head of IT Infrastructure.
Degree in Economics from Sam Ratulangi
Administration from the Asian Institute University. Appointed as CCPL Recovery Head
Management, Philippines. Appointed as National DEDY SOLIHIN
since February 2015 and previously worked at
Credit Appraisal Head since June 2022 and Credit Collection & Remedial Head
the Bank as Head of Special Asset Management
previously worked at the Bank as Head of Credit Indonesian citizen, 55 years of age. Holds
since December 2013.
Policy & Portfolio Management since April 2017. a Bachelor’s Degree in Economics from the
University of Lampung. Appointed as Head of
BUDI SETIO WIBOWO
Credit Collection & Remedial since April 2019 and
Crime & Fraud Investigation Head
previously worked at the Bank as Head of Credit
Indonesian citizen, age 53. Bachelor’s degree
Development & Portfolio since January 2016.
in Economics from YAI College of Economics.
Appointed as Head of Crime & Fraud Investigation
since January 2016 and previously worked at the
Bank as Head of Banking Fraud since April 2012.
96 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
Page 97
PT BANK MEGA Tbk 2023 Annual Report
DENNY TAKARADA HERLAMBANG
Customer Experience & Customer Care E HARI TAVIANTORO
Core Banking System Head
Head Indonesian citizen, age 58. Bachelor’s degree
EMMYLIA SOESANTI
Indonesian citizen, age 53. Bachelor’s degree in Economics from Bandung Raya University.
Centralized Transactional Operations Head
in Tourism from Yapari College of Tourism Appointed as Head of Core Banking System since
Indonesian citizen, age 53. Bachelor’s degree in
Economics. Appointed as Head of Customer September 2019, previously worked at Bank BJB
Agriculture from Veterans National Development
Experience & Customer Care since October West Java as Head of Research Task Section.
University, East Java. Appointed as Head of
2017, and previously worked at the Bank as
Centralized Transactional Operations since April
Head of Customer Experience. HENGKY TANRING
2016, and previously worked at the Bank as Head
Regional Head Makassar
of Treasury Operations.
DESY MIRANDA Indonesian citizen, age 57. Bachelor’s degree
Corporate Funding Head in Engineering from Hasanuddin University.
ENGGAH RAMDANI
Indonesian citizen, age 57. Holds a Bachelor Appointed as Regional Head in February 2021
Anti Money Laundering Head
of Science degree from Andalas University. and previously worked at Bank Danamon as
Indonesian citizen, age 57. Bachelor’s degree
Appointed as Head of Corporate Funding in June Regional Head.
in Economics from Ibnu Chaldun University.
2012 and previously joined the Bank as Deputy
Appointed as Anti Money Laundering Head
RM Funding & Fee Based Income Regional since HENRY DANIEL BUKIT
since July 2020 and previously worked at Bank
July 2008. Corporate Sales Head
Danamonm as Monitoring & Testing Head.
Indonesian citizen, 47 years of age. Holds a
DEWITRI PRASDIANA Bachelor’s Degree in Engineering from Jenderal
Strategic & Business Development Head
Indonesian citizen, age 50. Bachelor’s degree in
F Achmad Yani University and a Master’s Degree in
Management from PPM College of Management.
Planning from Bandung Institute of Technology. FERRY OKTAVIANUS MANTIRI Appointed as Head of Corporate Sales in February
Appointed as Head of Strategic & Business Credit Business Head 2020 and previously worked at Bank UOB
Development since May 2022 and previously Indonesian citizen, age 60. Bachelor’s degree in Indonesia as Head of Corporate Banking.
worked at the Bank as a Portfolio Quality Specialist Economics from Airlangga University. Appointed
since July 2020. as Credit Business Head in August 2021 and HERMAWATI
previously worked at Bank Victoria International Regional Head Jakarta 1
DICKY PRAMAYUDHA as Associate Director Corporate Banking Indonesian citizen, age 47. Bachelor’s degree
Credit Risk Management Head and Multifinance. in Economics from Tarumanagara University.
Indonesian citizen, 43 years old. He holds a Appointed as Head of Retail Product Management
Bachelor’s Degree in Agriculture from Jenderal FX SURJOBROTO since June 2021, and previously worked at the
Soedirman University, a Master’s Degree in Funding & Wealth Sales Head Bank as Head of Retail Funding & Transmart
Management from Gadjah Mada University and Indonesian citizen, age 53. Holds a Bachelor Branch Sales since March 2019.
a Master of Business Administration from the Asian of Laws degree from Parahyangan Catholic
Institute of Management - Philippines. Appointed University. Appointed as Head of Funding & HERSEN
as Head of Credit Risk Management since August Wealth Sales since March 2019, and previously Retail Product Management Head
2018, he previously worked at the Bank as Head worked at the Bank as Head of Branch Channel Indonesian citizen, age 47. Bachelor’s degree
of Corporate & Commercial Credit Review since Sales since September 2018. in Economics from Tarumanagara University.
April 2017. Appointed as Head of Retail Product Management
since June 2021, and previously worked at the
DIMAS PRASETYO
Property & Facility Services Head
G Bank as Head of Retail Funding & Transmart
Branch Sales since March 2019.
Indonesian citizen, age 39. Bachelor’s degree in GUNAWAN
I
Engineering from Trisakti University. Appointed Account Services Head
as Head of Property & Facility Services since Indonesian citizen, age 45. Bachelor’s degree
November 2015 and previously worked at Bank in Economics from Tanjungpura University.
UOB Indonesia as Head of Property. Appointed as Head of Account Services since IBRAHIM ALAMSYAH
March 2019 and previously worked at the Bank Investment Sales Head
DONNY INDRA LUKITO as Head of CCPL Credit Initiation & Maintenance Indonesian citizen, age 51. Holds a Bachelor
Treasury Sales Head since January 2016. of Laws degree from Parahyangan Catholic
Indonesian born, aged 48. Bachelor’s degree University. Appointed as Head of Investment Sales
since November 2023, and previously worked at
in Economics from STIE Perbanas. Appointed
as Head of Treasury Sales since March 2018, H the Bank as Regional Head of Investment Sales
since March 2019.
previously worked at Bank HCBC Indonesia as
HANUSA PRAHARA
Head of FX Sales.
J
Chief of Staff
Indonesian citizen, age 52. Holds a Bachelor’s
DENNY KURNIAWAN
degree in Economics from Padjadjaran University
Retail, Funding & Wealth sales Academy JACKY GOSUMOLO
and a Master of Business Administration from
Head Business Performance Management &
the Asian Institute of Management - Philippines.
Indonesian born, aged 41. Bachelor’s degree Analytics Head
Appointed as Chief of Staff since April 2021
in Agriculture from Bogor Agricultural Institute. Indonesian citizen, 42 years of age. Bachelor’s
and previously worked at the Bank as General
Appointed as Head of Retail, Funding & Wealth degree in Engineering from Trisakti University.
Management Office since June 2015.
Sales Academy since April 2023 and previously Appointed as Head of Business Performance
worked at the Bank as Area Transmart Branch Management & Analytics since April 2021,
HAPOSAN ROBERT P. MANURUNG
Sales Head since April 2019. and previously worked at the Bank as Head of
Bancassurance Sales Head
Indonesian citizen, 58 years of age. Bachelor’s Performance Management since September 2015.
degree in Electrical Engineering from the
Indonesian Institute of Technology. Appointed
as Bancassurance Sales Head in October 2022
and previously worked at Bank HSBC Indonesia as
National Wealth Sales & Client Acquisition Head.
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 97
Page 98
Company Profile
L N RINALDI USMAN
Retail Acquisition & Alternate Channel Sales
Head
LEONARD PANJAITAN NELLY M H SIDABUTAR Indonesian citizen, 54 years of age. Holds a
Indirect Channel Head Telemarketing Head Bachelor of Laws degree from Padjadjaran
Indonesian citizen, age 54. Bachelor’s degree in Indonesian citizen, aged 50. Bachelor’s degree University. Appointed as CCPL & Alternate
Agricultural Technology from Bogor Agricultural in Economics from STIE Tri Dharma Widya. Channel Sales Head since March 2018, and
Institute. Appointed as Head of Indirect Channel Appointed as Head of Telemarketing since previously worked at Standard Chartered Bank
since January 2014 and previously worked at the January 2021 and previously worked at Bank DBS as National Client Acquisition Head.
Bank as Indirect Channel Relationship Manager Indonesia as Sales Channel Head.
since December 2013.
RIRI ER SHINTA WALLAD
NOORDWIANTO CHANDRA KRESNA CCPL Partnership & Acquiring Head
LIANA EFENDI CCPL Collection Head Indonesian citizen, age 50. Holds a Bachelor’s
Customer Segment Head Indonesian citizen, age 56. Bachelor’s degree in Degree in Agriculture from the Bogor Agricultural
Indonesian citizen, 48 years of age. Bachelor of Economics from STIE IBMI Don Bosco. Appointed Institute (IPB). Appointed as CCPL Partnership &
Arts from the University of Oregon. Appointed as CCPL Collection Head since January 2018 and Acquiring Head since March 2022 and previously
as Head of Client Segment in January 2021 and previously worked at the Bank as CCPL Front End worked at the Bank as CCPL Partnership Head
previously worked at AIA Financial as Head of Collection Head since January 2016. since December 2020.
High Net Worth.
NOVA AFRIYANTI RIO FRANSISCO
LINA WU Operational Risk Management Head Retail Acquisition Sales Head
Regional Head Medan Indonesian citizen, age 33. Holds a Bachelor’s Indonesian citizen, age 42. Bachelor of Letters
Indonesian citizen, 47 years old. Bachelor of Degree in Agriculture from the Bogor Agricultural from Indonesian Christian University. Appointed
Engineering from Td Pardede Institute of Science Institute (IPB). Appointed as Head of Operational as Head of Retail Acquisition Sales since April
and Technology. Appointed as Regional Head in Risk Management since October 2022, and 2023 and previously worked at the Bank as
August 2021 and previously worked at the Bank previously worked at the Bank as Head of ORM Head of Retail Funding Acquisition Sales since
as Deputy Regional Head for Funding. Methodology since August 2018. February 2020.
O
LIVIANA DEWI HIE
Regional Head Semarang
Indonesian citizen, 55 years of age. Bachelor’s
S
degree in Economics from Satya Wacana Christian OMAR SOEHARTO SANDRA RUSTANDI
University. Appointed as Regional Head since April Compliance & GCG Head Regional Head Jakarta II
2016 and previously worked at Bank Permata as Indonesian citizen, aged 59. Holds a Bachelor’s Indonesian citizen, age 49. Bachelor’s degree
Head, CCPL Network Acquisition. degree in Economics from Parahyangan Catholic in Economics from Tarumanagara University.
University. Appointed as Head of Compliance Appointed as Regional Head since March 2018,
& GCG in April 2012 and previously served as
M Head of Corporate Governance Opinion since
August 2011.
and previously worked at the Bank as Deputy
Regional Head for Funding since June 2017.
M. ADE KURNIAWAN
SANTOSO WIBOWO
R
Human Capital Reward, Operations &
IT Project Management Head
Services Head
Indonesian citizen, age 46. Bachelor’s degree in
Indonesian citizen, age 40. Bachelor’s degree in
RALPH BIRGER POETIRAY Computer Science from Pelita Harapan University.
Psychology from Persada Indonesia University
Treasury & Financial Institution Head Appointed as Head of IT Project Management
Y.A.I. Appointed as Head of Human Capital
Indonesian citizen, age 55. Holds a Bachelor of since May 2018, previously worked at Bank UOB
Reward, Operations & Services since May 2022
Economics degree from the University of Leicester Indonesia as Head of Retail BTOM.
and previously worked at Bank Muamalat as Head
of Human Capital Strategy & Service. - UK. Appointed as Head of Treasury & Financial
Institutions since May 2021, and previously SARMIATI
worked at the Bank as Head of Treasury & Global Capital Market Services Head
MARIANA HARYANI
Market since March 2019. Indonesian citizen, age 65. Bachelor’s degree in
Procurement Services Head
Economics from Esa Unggul University. Appointed
Indonesian citizen, age 58. Bachelor’s degree
RANGGA BAYU PAMUNGKAS as Head of Capital Market Services in April 2012
in Economics from Tarumanagara University.
Market, Liquidity & Integrated Risk and previously worked at the Bank as Head of
Appointed as Head of Procurement Services in
Management Head Capital Markets Division since July 2000.
September 2012 and previously worked at the
Bank as Branch Manager. Indonesian citizen, age 52. Holds a Bachelor of
Science degree from Gadjah Mada University SRI DEWI MULYATI
and a Master of Management degree from CCPL Marketing & Business Support Head
MIDIANI DIAH CASITRIATI
Gadjah Mada University. Appointed as Head of Indonesian citizen, 59 years of age. Holds a
Sales Process & Governance Head
Market, Liquidity & Integrated Risk Management bachelor’s degree in education from Jakarta State
Indonesian citizen, 53 years old. Holds a Bachelor
since April 2017 and previously worked at Bank University and a master’s degree in management
of Business Degree from Victoria University -
BNI as Group Head of Market & Liquidity from the Indonesian Institute of Business and
Australia. Appointed as Head of Sales Process
Risk Management. Informatics. Appointed as CCPL Marketing &
& Governance since October 2018, previously
Business Support Head since November 2019,
worked at Bank Ekonomi Raharja as Global
RIKA RAHAYU BEGAWAN and previously worked at Bank Pan Indonesia as
Standard Head.
Regional Head Bandung the Unsecured Lending Business Group Head.
MUTESA HOLDIN Indonesian citizen, 54 years old. Bachelor’s degree
Centralized Credit Operations Head in agriculture from Bogor Agricultural Institute.
Indonesian citizen, age 56. Bachelor’s degree Appointed as Regional Manager in June 2015
in Economics from Bandar Lampung University. and Previously worked for the Bank as a Branch
Appointed as Head of Centralized Credit Manager since November 2002.
Operations since September 2014 and previously
worked at the Bank as Head of Credit Monitoring
& Reporting since April 2014.
98 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
SHINTA MELZATIA
Trustee & Agency Service Head W Z
Indonesian citizen, age 49. Holds a Bachelor’s
WINDY SRI EKAWATI ZICO MARIO SAMUEL SETIONO
Degree in Economics from Mercu Buana University
National Credit Review, Restructure & Chief of Staff
and a Master’s Degree in Accounting from the
Control Head Indonesian citizen, age 37. Holds a Bachelor’s
University of Indonesia. Appointed as Head of
Indonesian citizen, 39 years of age. Holds a Degree in Accounting from Trisakti University and
Trustee & Agency Services since February 2023
Bachelor’s Degree in Psychology from the a Master’s Degree in Finance from the University
and previously worked at Ciidea Consulting as
University of Indonesia. Appointed as Head of of New South Wales (AU) - Sydney, Australia.
an Associate Consultant.
National Credit Review, Restructuring & Control Appointed as Chief of Staff since May 2022 and
since August 2022 and previously worked at the previously worked at ZA Tech Global Indonesia
SRI BUDIASIH PURWANDARI
Bank as Head of Corporate & Commercial Credit as VP Business Development.
Custodian Service Head
Review since April 2017.
Indonesian citizen, age 59. Bachelor’s degree
in Agriculture from Bogor Agricultural Institute.
Appointed as Head of Custodian Services since
September 2023 and previously worked at the
Y
Bank as Head of Capital Marketing & Processing. Y. WAHYU AGUNG PRASETYO
IT & Cyber Risk Management Head
T Indonesian citizen, age 41. Holds a Bachelor’s
Degree in Physics from Gajah Mada University
and a Master’s Degree in Engineering from Swiss-
THERESIA SANDHORA ALFONCIA
German University. Appointed as Head of IT &
Regional Head Surabaya
Cyber Risk Management since July 2022 and
Indonesian citizen, age 53. He holds a Bachelor of
previously worked at Bank Danamon as Head of
Economics degree from Tridharma University and
Information Security Management.
a Master of Business Administration degree from
the Asian Institute of Management - Philippines.
YEREMIA ARIYANTO IMANUEL
Appointed as Regional Head since February 2021
Credit Asset Recovery Head
and previously worked for the Bank as Regional
Indonesian citizen, age 48. Holds a Bachelor’s
Head Banjarmasin since April 2016.
Degree in Economics from the University of
Mataram. Appointed as Head of Credit Asset
TRI GANGGA WIRATMA
Recovery since April 2017, and previously worked
Process Management & Operations Control
at the Bank as Head of SME Asset Recovery since
Head
January 2016.
Indonesian citizen, age 60. Holds a Bachelor’s
degree in Social Affairs from Diponegoro
YOYO JUHARTOYO
University. Appointed as Head of Process
IT Electronic Channel Head
Management & Operations Control since July
Indonesian citizen, 58 years of age. Bachelor’s
2020, and previously worked at the Bank as Head
degree in Economics from Bina Nusantara
of Process Management since March 2019.
University. Appointed as Head of IT Electronic
Channel since February 2015 and previously
TRIARSO ANGGORO
worked at the Bank as Head of Information
Network Operations Head
Technology since May 2013.
Indonesian citizen, age 56. Bachelor’s degree
in Economics from Mercu Buana University.
Appointed as Head of Network Operations
since April 2015, previously worked at Bank Pan
Indonesia as Head of Business Process Retail
Banking Group.
U
UTOMO BUDI RAHARDJO
Process & System Development Head
Indonesian citizen, age 61. Holds a Bachelor’s
Degree in Computer Science from Gunadarma
University and a Master’s Degree in Business
Administration from the Asian Institute of
Management - Philippines. Appointed as Head
of Process and System Development since May
2018, and previously worked at the Bank as Head
of Core Banking Systems.
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 99
Page 100
Company Profile
Composition of Shareholders
The composition of the shareholders of Bank Mega as of
December 31, 2023 is as follows:
PT MEGA CORPORA PUBLICT <5%
58,02% 41,98%
PT BANK MEGA, Tbk
100 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
Page 101
PT BANK MEGA Tbk 2023 Annual Report
Share Ownership at the Beginning of the Year Share Ownership at the End of the Year
(January 1, 2023) (December 31, 2023)
Issued and Issued and
Number of Percantage of Number of Percantage of
Shareholders Paid-Up Capital Paid-Up Capital
Shares Ownership Shares Ownership
(RpMillion) (RpMillion)
PT Mega Corpora 6.811.830.514 58,02% 3.405.915 6.811.830.514 58,02% 3.405.915
Public - each 4.929.092.851 41,98% 2.464.547 4.929.092.851 41,98% 2.464.547
below 5%
Total 11.740.923.365 100,00% 5.870.462 11.740.923.365 100,00% 5.870.462
Shareholders Composition with Ownership of 5% or More
Share Ownership at the Beginning of the Year Share Ownership at the End of the Year
(January 1, 2023) (December 31, 2023)
Issued and Issued and
Number of Percantage of Number of Percantage of
Shareholders Paid-Up Capital Paid-Up Capital
Shares Ownership Shares Ownership
(RpMillion) (RpMillion)
PT Mega Corpora 6.811.830.514 58,02% 3.405.915 6.811.830.514 58,02% 3.405.915
Shareholders Composition with Ownership of Less Than 5%
Share Ownership at the Beginning of the Year Share Ownership at the End of the Year
(January 1, 2023) (December 31, 2023)
Issued and Issued and
Number of Percantage of Number of Percantage of
Shareholders Paid-Up Capital Paid-Up Capital
Shares Ownership Shares Ownership
(RpMillion) (RpMillion)
Public - each 4.929.092.851 41,98% 2.464.547 4.929.092.851 41,98% 2.464.547
below 5%
Share Ownership Composition by Members of the Board of Directors and Board of Commissioners
Share Ownership at the Beginning of the Year Share Ownership at the End of the Year
(January 1, 2023) (December 31, 2023)
Issued and Issued and
Number of Percantage of Number of Percantage of
Shareholders Paid-Up Capital Paid-Up Capital
Shares Ownership Shares Ownership
(RpMillion) (RpMillion)
Anggota Dewan - - - - - -
Komisaris
Anggota Direksi - - - - - -
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Company Profile
Shareholders Composition Based on Classification of Investor Type and Nationality
Share Ownership at the Beginning of the Year Share Ownership at the End of the Year
(January 1, 2023) (December 31, 2023)
Shareholder Total Total Shares Percentage of Total Total Shares Percentage of
Groups Shareholders (Shares) Ownership (%) Shareholders (Shares) Ownership (%)
Institusi lokal XXX XXX XXX XXX XXX XXX
Institusi asing XXX XXX XXX XXX XXX XXX
Individu lokal XXX XXX XXX XXX XXX XXX
Individu asing XXX XXX XXX XXX XXX XXX
Total XXX XXX XXX XXX XXX XXX
Struktur Grup Perusahaan
PT Mega Corpora adalah entitas induk dari Bank Mega. PT Mega Corpora dimiliki oleh PT CT Corpora dan PT Para
Rekan Investama dimana Chairul Tanjung & keluarga adalah pemilik kedua entitas induk terakhir Bank tersebut.
PT PARA REKAN
PT CT CORPORA
INVESTAMA
Chairul Tanjung &
Chairul Tanjung &
Family
Family
PT MEGA CORPORA
99,99% 0,01%
PT CT CORPORA PT PARA REKAN INVESTAMA
PT BANK MEGA, Tbk
58,02% 41,98%
PT MEGA CORPORA PUBLIC <5%
102 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 103
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Company Profile
Struktur Bisnis Grup
PT CT Corpora is a business group with various business
lines, namely financial services, media, leisure & hospitality,
entertainment and property, and retail & lifestyle as shown
below.
MANAJEMEN DATA
CORPORA
PT Mega Corpora’s position is aligned with two other pillar Meanwhile, PT Para Rekan Investama is XXXXX
groups, PT Trans Corpora operating in media, lifestyle and
entertainment and PT Management Data Corpora. The
entire group operates in synergy with each other within
the CT Corp ecosystem.
104 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
SISTEM CT GLOBAL
PEMBAYARAN FINANCE PTE. LTD
DIGITAL
GLOBAL AIR
PTE. LTD
MINTVILLE
CORPORATION
PACIFIC AIR
HOLDINGS LTD
FINEGOLD
RESOURCES LTD
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Company Profile
Subsidiaries and
Associate Entities
Bank Mega has no subsidiaries and affiliates at December Auto Finance, PT Mega Central Finance, PT Asuransi
31, 2023. However, Bank Mega does have sister companies, Umum Mega, PT PFI Mega Life Insurance (dh.PT Asuransi
namely PT Bank Mega Syariah, PT Allo Bank Indonesia Jiwa Mega Indonesia), PT Mega Capital Sekuritas, PT
Tbk (dh. PT Bank Harda Internasional Tbk), PT Bank Mega Asset Management, PT Mega Finance, dan Sistem
Pembangunan Daerah Sulawesi Utara & Gorontalo, PT Pembayaran Digital.
Bank Pembangunan Daerah Sulawesi Tengah, PT Mega
Chronology of Share Issuance of
Share and/or Listing
The chronology of issuing and/or listing Bank Mega shares Bank offered Limited Public Offering I with Pre-emptive
from its Initial Public Offering in 2000 until the end of Rights of 181,980,000 shares at par value of Rp500
2023 is as follows: (full amount) per share at offering price of Rp1,100 (full
amount) per share. With this Limited Public Offering,
• On March 15, 2000, in accordance with the letter from the issued and fully paid-up share capital of the Bank
the chairman of BAPEPAM-LK No. S-493/PM/2000, became Rp470,115 representing 940,230,000 shares.
the Bank’s Registration Statement for the initial public
offering became effective. The Bank conducted an • Based on the Decision of Extraordinary General
initial public offering of its 112,500,000 shares with Meeting of Shareholders held on March 10, 2005, the
par value of Rp500 (full amount) per share at offering Bank declared bonus shares of Rp141,034 by issuing
price of Rp1,200 (full amount) per share. On April 282,068,998 bonus shares at par value of Rp500 (full
17, 2000, the shares were listed and traded in the amount) per share, which came from additional paid-
Indonesia Stock Exchange. in capital and declared stock dividends of Rp477,260
representing 203,089,644 shares, which came from
• Based on the decision of Extraordinary General retained earnings using the closing price published by
Meeting of Shareholder held on March 29, 2001, the the Indonesian Stock Exchange on March 9, 2005, at
Bank declared bonus shares of Rp69,526 by issuing Rp2,350 (full amount) per share. Accordingly, the issued
139,052,000 bonus shares at par value of Rp500 (full and fully paid-in share capital increased to Rp712,694
amount) per share which came from additional paid-in which represent 1,425,388,642 shares.
capital and declared stock dividends of Rp63,785 or
56,698,000 shares which came from retained earnings • Based on the Decision of Extraordinary General
using the closing price of the Bank’s shares published Meeting of Shareholders held on March 24, 2006,
by the Indonesian Stock Exchange on March 28, 2001, it is resolved to offer Limited Public Offering Il with
at Rp1,125 (full amount) per share. Accordingly, the Pre-emptive Rights representing 200,054,546 shares at
issued and fully paid-up capital of the Bank increased par value of Rp500 (full amount) per share at offering
to Rp379,125 which represent 758,250,000 shares. price of Rp2,500 (full amount) per share. With this
Limited Public Offering II, the issued and fully paid-in
• Based on the Decision of Extraordinary General share capital of the Bank became Rp812,722 which
Meeting of Shareholders held on May 22, 2002, the represent 1,625,443,188 shares.
106 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
• According to the decision of Extraordinary General • Based on the Decision of the Annual General Meeting
Meeting of Shareholders held on June 5, 2008, the of Shareholders held on February 25, 2022, the Bank
shareholders approved, among others, the increase declared bonus shares of Rp2,043,868 by issuing
of the Banks authorized share capital from Rp900,000 4,087,736,045 bonus shares at par value of Rp500
representing 1,800,000,000 shares to Rp3,200,000 (full amount) per share, which came from additional
representing 6,400,000,000 shares. paid-in capital which were distributed to shareholders
• The decision of Annual General Meeting of in proportion to the distribution ratio for each holder of
Shareholders held on May 20, 2009 declared bonus 1,000 shares receiving 587 bonus shares and declared
shares at a maximum of 1,555,781,337 shares which stock dividends of 689,413,745 shares which came from
came from additional paid-in capital amounted to the retained earnings with a distribution ratio for each
Rp777,890 which was distributed proportionaly to the holder of 1,000 shares obtaining 99 shares distributed
listed shareholders (Recording Date) with a ratio of 67 proportionally in the amount of Rp6,687,304 using the
new shares with par value of Rp500 (full amount) per closing price of the Bank’s shares on the Indonesia
share for every 70 shares owned by each shareholder, Stock Exchange dated March 11, 2022, at Rp9,700
provided that any remaining fractional shares due to (full amount) per share, provided that any remaining
the division based on the ratio are returned to the Bank. fractional shares are returned to the Bank. With
With the declaration of these bonus shares, the issued the declaration of these bonus shares and stock
and fully paid-in share capital of the Bank became dividends, the issued and fully paid-in share capital
Rp1,590,612 which represent 3,181,224,188 shares. of the Bank became Rp5,870,462 which represent
11,740,923,365 shares.
• The decision of Annual General Meeting of
Shareholders held on May 12, 2011 declared the
issuance of 464,731,862 stock dividends which came
from retained earnings at an amount not to exceed
Rp1,603,325 with par value of Rp500 (full amount)
per share, provided that any remaining fractional
shares are returned to the Bank. With the declaration
of these stock dividends, the issued and fully paid-in
share capital of the Bank became Rp1,822,978 which
represent 3,645,956,050 shares.
• Based on the Decision of Extraordinary General
Meeting of Shareholders held on April 17, 2013,
the Bank declared bonus shares at a maximum of
2,741,758,949 shares which came from additional paid-
in capital maximum amounted to Rp1,370,959 which
was distributed proportionally to the shareholders with
a ratio of 376 bonus shares with par value of Rp500
(full amount) per share for every 500 shares owned
by each shareholder, and declared stock dividends
at a maximum of 408,347,077 stock dividends which
came from retained earnings with a ratio for every 500
shares owned by each shareholder received 56 shares
which was distributed proportionally at an amount
not to exceed Rp1,664,849 using the closing price of
the Bank’s shares published by the Indonesia Stock
Exchange onApril 16, 2013 at Rp4,050 (full amount)
per share, provided that any remaining fractional shares
are returned to the Bank. With the declaration of these
bonus shares and stock dividends, the issued and fully
paid-in share capital of the Bank became Rp3,481,888
whichrepresent 6,963,775,206 shares.
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Company Profile
Chronology of Other Securities
Issuance and/or Listing
Bank Mega has issued subordinated bonds, the chronology • On May 27, 2020 PT Bank Mega, Tbk together with PT
of issuance and/or listing of which is as follows: Mega Corpora signed an agreement for the issuance of
PT Bank Mega Tbk Subordinated Bond in 2020, called
• On January 15, 2008, the Bank issued Bank Mega Obligasi Subordinasi I PT Bank Mega, Tbk Tahun 2020.
Subordinated Bonds 2007 (Bonds) totaling Rp. The Subordinated Bond transaction value reaches
1,000,000,000 (in millions). The public offering of Rp50.00 billion with a maturity of 5 years from issuance
the Bonds has received an effective declaration from date, and the Subordinated Bond interest rate is fixed.
the Chairman of BAPEPAM - LK in letter no. S-6569/ More detailed information on this bond structure can
BL/2007 dated December 28, 2007. These Bonds be found in the section entitled “Key Highlights and
mature in full on January 15, 2018 or on an earlier date, Other Important Information”.
namely January 16, 2013, if the Bank exercises the
call option after the 5th (fifth) anniversary of the date • The issuance of the Subordinated Bonds is in
of issuance at market prices, taking into account the compliance with the provisions of POJK No. 14/
provisions in the Trustee Agreement and the provisions POJK.03/2017 dated April 4, 2017, regarding action
of applicable laws in Indonesia, upon prior approval of plans (recovery plans) for systemic banks. The funds
Bank Indonesia. All of these bonds have been listed raised from the issuance of these subordinated
on the Indonesia Stock Exchange on the basis of letter bonds, after deduction of issuance costs, will be
no. S-00240/BELCAT-S/01-2008 of January 15, 2008. used for working capital in the context of business
The structure of this subordinated bond can be found development, in particular for the provision of credit
in the section “Key Highlights and Other Important and strengthening of the capital structure by being
Information”. calculated as supplementary capital (Tier 2), as well
as for increasing the composition of the long-term
• On the basis of Bank Indonesia’s letter No. 10/23/ collection structure.
DPBI/rahasia dated 31 January 2008, Bank Indonesia
approved the Bank’s request to include the proceeds
of the Bond Issue in the amount of Rp. 1,000,000,000
(in millions) as a component of the Bank’s Tier 1 capital
with a maximum amount of 50% of the Bank’s Tier 1
capital as of January 2008. 2008.
108 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Supporting Capital Market
Institutions and Professions
In conducting business activities related to capital markets throughout 2023, Bank Mega is supported by the following
capital markets institutions and professionals:
Types of Capital
Market Supporting Name & Address Type and Form Fee (Rp) Assignment
Institutions and of Services Period
Professionals
Kantor Akuntan Publik KAP Amir Abadi Jusuf, Aryanto, Mawar & Rekan Audited the Bank’s XXX 2023
Plaza ASIA, Level 10 Jl. Jend. Sudirman Kav.59 Financial Statements for
Jakarta 12190 Indonesia year ended 31
T: +62 21 5140 1340 December
F: +62 21 5140 1540 2023.
E contact@rsm.id
Biro Administrasi Efek PT Datindo Entrycom To manage recording XXX 2023
JL. Hayam Wuruk No. 28 Bank’s shares which
Tel. 021 350-8077 is related to monthly
Fax. 021 350-8078 shareholders data and
Jakarta 10120 - Indonesia recording date.
Lembaga Pemeringkat PT Pemeringkat Efek Indonesia (Pefindo) Assignment of the XXX
PT Equity Tower Lt. 30 company rating of Bank
Sudirman Central Business District, Lot. 9 Mega on an annual
Jl. Jend. Sudirman Kav. 52-53 basis according to the
Jakarta Selatan 12190, Indonesia rating agreement.
Tel. (021) 509 68469
Fax. (021) 509 68468
Notary XXXXX The preparation of the XXX 2023
Deed of the 2023
General Meeting of
Shareholders.
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Company Profile
Information on the
Company Website
Bank Mega creates and manages the main website of the Pursuant to Article 6 of the Financial Services Authority
Bank, namely https://bankmega.com/id/, based on the OJK Regulation (POJK) No. 8/POJK.4/2015 on the Websites
Regulation No. 8/POJK.04/2015 concerning the websites of Issuers or Public Companies, Bank Mega has
of issuers or public companies. Bank Mega’s website, provided information on the website regarding the
which was created in Indonesian and English, reflects the following information:
Bank’s commitment to the implementation of Law No. 8 1. General information about issuers or public companies;
of 1995 on Capital Markets and the improvement of the 2. Information for Investors or Investors;
implementation of good corporate governance, especially 3. Corporate governance information; and
towards shareholders, customers, the community, the 4. Corporate social responsibility information.
government as well as other stakeholders.
Office Network Address
No Office Name Address Phone Fax Province
Number
1 KC JKT SUDIRMAN Sudirman Plaza Complex Indofood Tower, 02157935988 02157935959 DKI JAKARTA
Lantai Dasar Jl. Jend Sudirman Kav 76-78
Jakarta 12920
2 KCP JKT HASYIM ASHARI Jl. KH. Hasyim Ashari No 9 E 0216329327 0216326585 DKI JAKARTA
3 KCP JKT BENHIL Jl. Bendungan Hilir Raya No. 88 02157951661 02157951662 DKI JAKARTA
4 KCP SBY KERTAJAYA Jl. Kertajaya No. 65 Surabaya 60286 0315014655 0315014653 JAWA TIMUR
5 KC DENPASAR Jl. Teuku Umar No. 263 0361237137 0361237136 BALI
6 KCP JKT KOTA Jl. Pintu Besar Utara No. 31-33 0216902667 0216913083 DKI JAKARTA
7 KCP SBY KEMBANG JEPUN Jl. Kembang Jepun No. 180-184 0313525343 0313552206 JAWA TIMUR
8 KC SBY YOS SUDARSO Jl. Yos Sudarso no. 17 0315310241 0315457193 JAWA TIMUR
9 KC SBY SUNGKONO Kompleks Wonokitri Indah Kav. S 3- 5 0315619731 0315661183 JAWA TIMUR
Jl. May. Jend Sungkono
10 KC MALANG Jl. Jaksa Agung Suprapto No. 27 0341361653 0341361658 JAWA TIMUR
11 KC JOMBANG Jl. K.H. Wachid Hasyim No. 181 0321861473 0321861282 JAWA TIMUR
12 KCP JKT SENEN Kompl. Pertokoan Segitiga Senen 0213855124 0213852324 DKI JAKARTA
Blok C 8 Jl. Senen Raya No. 135
13 KCP DENPASAR SEMINYAK Jl. Raya Basangkasa No. 10 0361737727 0361737728 BALI
Denpasar 80361
14 KC JKT EQUITY TOWER Gedung Perkantoran Equity Tower Ground 02129035252 02129035394 DKI JAKARTA
Floor A1 Jl. Jend. Sudirman Kav. 52-53,
Lot.9 SCBD
15 KCP JKT FATMAWATI Jl. RS. Fatmawati No. 80 E - F 02175915141 02175914868 DKI JAKARTA
16 KCP CIMAHI TRANSMART Ged. Transmart Cimahi Unit G-4 Jl. Raya 02286001144 02286001145 JAWA BARAT
Cimahi relokasi dari KCP JKT PLAZA
CHASE Gedung Plaza Chase, Ground
Floor Jl Jendral Sudirman Kav 21
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PT BANK MEGA Tbk 2023 Annual Report
No Office Name Address Phone Fax Province
Number
17 KCP JKT KEBON JERUK Komplek Graha Kencana Jl. Perjuangan 02153673982 02153673979 DKI JAKARTA
No 88C & 88D Relokasi dari Graha
Kencana Ground Floor Jl. Perjuangan No
88 Kebun Jeruk
18 KC BANDUNG Menara Bank Mega Bandung, Jl. Gatot 02287341000 02287340910 JAWA BARAT
Subroto No. 283 - Bandung 40263
19 KCP JKT RASUNA SAID Menara Mega Syariah, Lt.1 Jl. HR. Rasuna 02129852020 02129852021 DKI JAKARTA
Said, Kav.No.19A relokasi dari Menara
Kadin Jl. HR Rasuna Said Blok X-3 Kav5 -
Jakarta 12950
20 KC JKT PLUIT Jl. Pluit Kencana Raya No.98-100 0216628873 0216628874 DKI JAKARTA
Jakarta Utara 14450 DKI Jakarta
21 KCP JKT SUNTER Komplek Rukan Puri Mutiara Blok A No.83 02165306423 02165306426 DKI JAKARTA
Jl. Griya Utama Sunter Agung
Jakarta 14350
22 KCP JKT BINTARO Bintaro Sektor I Blok E – 20 0217351008 0217351012 DKI JAKARTA
23 KCP SBY GRESIK Kompleks Pertokoan Multi Sarana Plaza 0313979936 0313982015 JAWA TIMUR
Blok A No 8 Jl. Gubernur Suryo
24 KC JKT ROXY Komplek Ruko Roxy Mas Blok B2 No.01 0216334956 0216334957 DKI JAKARTA
Jl.Kh.Hasyim Ashari 125 Jakarta Pusat
10150 DKI Jakarta relokasi dari Komp.
Niaga Roxy Mas, Blok C5 No.22 jl. KH.
Hasyim Ashari Jakarta
25 KCP BKS KALIMALANG Komplek Ruko XML (Kalimalang) No.43 Jl. 0218640525 0218640779 JAWA BARAT
KH. Noer Ali, Kalimalang Bekasi 17136
26 KCP JKT SAHARJO Jl. Prof.Dr.Soepomo No.32 02183702359 0218295198 DKI JAKARTA
Kel Menteng Dalam Jakarta 12870
27 KCP JKT TANJUNG DUREN Jl. Tanjung Duren Raya No. 139 0215645966 0215645967 DKI JAKARTA
28 KCP JKT RAWAMANGUN Jl. Paus No. 89 B, RT 01/RW 08, Jati, 0214753070 0214756277 DKI JAKARTA
Kecamatan Pulo Gadung,
Jakarta Timur 13220
29 KC KEDIRI Jl. Erlangga No 19 0354694009 0354694010 JAWA TIMUR
30 KC SEMARANG MBM Semarang Lt. GF Jl. Pandanaran 02486460900 0243549371 JAWA TENGAH
No.82 relokasi dari Jl. Pemuda No. 108
31 KC YOGYAKARTA Jl. Jendral Sudirman No. 44 0274548622 0274548623 YOGYAKARTA
32 KCP JKT CIKINI Jl.Cikini Raya No.28A relokasi dari Ged 0213157671 0213157617 DKI JAKARTA
Konica Lt. 1 Jl. Gunung Sahari No. 78
33 KC BKS A. YANI Jl. Jend Ahmad Yani Ruko Bekasi Mas 02188960133 02188960134 JAWA BARAT
A3-5 Kota Bekasi 17141 Jawa Barat
34 KCP SBY KEDUNGDORO Jl. Kedungdoro 105 0315354494 0315354530 JAWA TIMUR
35 KCP JKT PASAR BARU Jl. Sukarjo Wiryopranoto No. 7 A 0216011888 0216011883 DKI JAKARTA
36 KCP JKT TANAH ABANG Jl. Fachrudin Tanah Abang Bukit 0213926751 02131924088 DKI JAKARTA
Blok C No. 49
37 KCP JKT JEMBATAN LIMA Komplek Ruko Jembatan Lima Indah 0216331341 0216330785 DKI JAKARTA
No. 15 E , Jl. K.H. Mas Mansyur
38 KCP SBY KAPAS KRAMPUNG Jl. Kapas Krampung No. 162 relokasi 0315026033 0315025977 JAWA TIMUR
menjadi Jl. Kapas Krampung No. 186
Kel Ploso, Kec Tambaksari, Surabaya -
Jawa Timur tanggal 18 Oktober 2010
39 KC MEDAN Jl. Kapt. Maulana Lubis No. 11 0614511618 0614565449 SUMATERA
Medan 20212 UTARA
40 KCP BSD Komplek BSD Sektor VII Blok RL No. 27 0215388208 0215388211 BANTEN
41 KCP BDG KOPO Komplek Ruko Kopo Plaza 0226002955 0226002957 JAWA BARAT
Jl. Lingkar Selatan Blok B No. 8
42 KCP JKT GEDUNG JAYA Jl. MH. Thamrin No. 12 02131927937 02131928036 DKI JAKARTA
43 KCP JKT KEMANG Wisma Bakrie CSU Lt. 1, 0217180771 0217180773 DKI JAKARTA
Jl. Kemang Raya No. 4
44 KC SOLO Jl. Slamet Riyadi No. 323 0271733660 0271733662 JAWA TENGAH
45 KC LAMPUNG Jl. Laksamana Malahayati 8 relokasi dari 0721474668 0721474670 LAMPUNG
Jl. Laksamana Malahayati 24
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Company Profile
No Office Name Address Phone Fax Province
Number
46 KC PADANG Jl.Jend Sudirman no.42 B-C Padang 075120999 075123099 SUMATERA BARAT
25128
47 KC PEKANBARU Jl. Jend. Sudirman No. 450, relokasi tgl 0761885888 0761854030 RIAU
6 Desember 2010 ke Jl. Jend Sudirman
No.351
48 KC JAMBI Jl. Gatot Soebroto No. 102-104 relokasi 07417550805 074124008 JAMBI
ke Jl. Hayam Wuruk No. 102 Kel. Sungai
Asam, Kec. Jambi Selatan, Jambi
49 KC BATAM Jl. Sultan Abdul Rahman Komplek 07784884100 07784884101 KEPULAUAN RIAU
Lumbung Rejeki Blok D No. 5-6, RT 001
RW 002, Kel. Lubuk Baja Kota,
Kec. Lubuk Baja, Nagoya
50 KCP MDN HARYONO Jl. MT. Haryono No. 144 - 146 0614157165 0614157056 SUMATERA
UTARA
51 KC SAMARINDA Jl. Jenderal Sudirman No.33B relokasi 0541748899 0541736919 KALIMANTAN
dari Jl. H. Agus Salim 3 B-C TIMUR
52 KC BALIKPAPAN Jl. Ahmad Yani No. 33 - 34 0542441516 0542441586 KALIMANTAN
TIMUR
53 KC BANJARMASIN Jl. S. Parman No. 37 relokasi dari Jl. 05116739000 05116710022 KALIMANTAN
Lambung Mangkurat No. 45, 46 & 48 SELATAN
54 KC MAKASSAR Jl. A. Yani No. 7 04113623232 04113618107 SULAWESI
SELATAN
55 KCP SBY JEMUR ANDAYANI Jl. Jemur Andayani No. 11C 0318434951 0318434957 JAWA TIMUR
56 KCP MALANG KYAI TAMIN Jl. Gatot Soebroto No. 21A relokasi 0341343877 0341343873 JAWA TIMUR
menjadi Jl. Kyai Tamin No.35 – 41,
Kel Sukoharjo Kec Klojen - Kota Malang
Prop Jawa Timur
57 KC CIREBON Jl. Surya Negara Blok D. 10-11, Cirebon 0231211110 0231238800 JAWA BARAT
45118 relokasi menjadi Jl. Yos Sudarso
No.2B - Cirebon (7 Des'09)
58 KCP UBUD Jl. Raya Ubud, Ds. Kutur No. 115 0361977635 0361977636 BALI
59 KCP JKT JAYAKARTA Jl. Pangeran Jayakarta No. 109A 0216266687 0216266683 DKI JAKARTA
60 KC PALEMBANG Jl. Kapt. A. Rivai No. 31 F 0711373160 0711354140 SUMATERA
SELATAN
61 KCP JKT DUTA MAS Komp. Pertokoan Duta Mas Fatmawati 0217233830 0217233782 DKI JAKARTA
Blok B1 No. 6, Jl. RS. Fatmawati No. 39
62 KC JKT CEMPAKA MAS Rukan Graha Cempaka Mas Blok B No.01, 0214222929 0214222980 DKI JAKARTA
Jl. Letjend Suprapto Jakarta Pusat 10640
DKI Jakarta
63 KC JKT MANGGA DUA Jl. Mangga Dua Raya Harco Mangga Dua 0216000188 0216123162 DKI JAKARTA
Blok E 32, Jakarta Pusat 10730
DKI Jakarta
64 KCP BDG BUAH BATU Jl. Buah Batu No 141 0227322855 0227322856 JAWA BARAT
65 KCP BDG SETRASARI Jl. Prof.Dr.Soeria Soemantri kav.7 relokasi 0222009860 0222009858 JAWA BARAT
dari Setrasari Mal Ruko A7, Jl. Ir. Sutami
66 KC JKT TENDEAN Menara Bank Mega Lantai. Dasar, Jl. Kapt. 02179175888 0217990868 DKI JAKARTA
Tendean Kav. 12 - 14A relokasi dari Ged.
Trans TV lt. Dasar Jl. Kapt. Tendean
No. 12 - 14A Jakarta
67 KC MANADO Kawasan Mega Mas Blok IB No. 1 0431879555 0431879561 SULAWESI UTARA
Jl. Piere Tendean (Boulevard)
68 KCP TANGERANG Jl. Daan Mogot No.27 B 02155772060 02155772063 BANTEN
69 KCP JKT KELAPA GADING Jl. Boulevard Barat Blok LA 1 No.5-6 02145854822 02145854819 DKI JAKARTA
70 KCP MDN CIREBON Jl. Cirebon No. 45 0614555525 0614555508 SUMATERA
UTARA
71 KCP MAKASAR A.YANI Jl. A. Yani No. 43 04113618356 04113617447 SULAWESI
SELATAN
72 KC JKT THE PRIME SUNTER The PRIME – Office Suites Lantai Lobby 021 22657125 021 22657126 DKI JAKARTA
Suites D, Jl. Yos Sudarso Kav 30
73 KCP LAMPUNG - KARTINI Jl. Kartini Blok B1 No. 25 0721242468 0721242471 LAMPUNG
Bandar Lampung
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Number
74 KCP PALEMBANG SAYANGAN Jl. Sayangan No. 72 Kel. Ilir Timur 0711375838 0711375607 SUMATERA
Palembang SELATAN
75 KCP SOLO URIP SUMOHARJO Jl. Urip Sumiharjo No. 47 0271662668 0271662601 JAWA TENGAH
76 KCP YOGYAKARTA SRIWEDANI Jl. Sriwedani No. 6 Yogyakarta 0274554949 0274557420 YOGYAKARTA
77 KCP MAKASAR PANAKUKANG Jl. Raya Boulevard Jasper II No. 45 C 0411425036 0411425037 SULAWESI
Panakukang SELATAN
78 KCP JKT WARUNG BUNCIT Wisma Perkasa 0217902530 0217902532 DKI JAKARTA
Jl. Warung Buncit Raya 21 B
79 KCP JKT MUARA KARANG Jl. Muara Karang Raya No. 50 E 0216621018 0216621135 DKI JAKARTA
80 KCP TGR CIPUTAT Kompl. Pertokoan Megamal Blok A/3, 217444221 0217443661 BANTEN
Ciputat Jl. Ciputat Raya
81 KCP JKT LOKASARI Komplek Pertokoan THR Lokasari Blok B 0216259886 0216591325 DKI JAKARTA
25 - 27 Jl. Mangga Besar.
82 KC PONTIANAK Jl. H. Agus Salim No. 10 – 12 0561739822 0561749078 KALIMANTAN
BARAT
83 KC BOGOR Jl. Ir. Juanda No. 38 - 40 02518356545 02518356546 JAWA BARAT
84 KCP BKS CIKARANG Ruko Menteng, Blok A No. 6, Jl. MH. 02189907877 02189907879 JAWA BARAT
Thamrin Lippo Cikarang, Cikarang 175450
85 KCP CIPADUNG TRANSMART Transmart Cipadung Unit GF 006 Jl. A.H. 022-87836456 022-87836446 JAWA BARAT
Nasution No.73 relokasi dari KK BATAM
MUKAKUNING Wisma Batamindo Lt. 1
No. 6, Jl. Rasamala 1 Mukakuning
86 KCP JKT PERMATA HIJAU Grand ITC Permata Hijau, Ruko Emerald 02153663522 02153663516 DKI JAKARTA
No. 9 Jl. Arteri Permata Hijau
87 KCP BDG JUANDA Jl. Ir. H. Juanda No. 126B 0222532129 0222532017 JAWA BARAT
88 KCP BDG SUDIRMAN Komplek Ruko Sudirman Plaza Blok 91F, 0224260117 0224260116 JAWA BARAT
Jl. Jend. Sudirman No. 66-68
89 KCP JKT ITC MANGGA DUA ITC Mangga Dua Lt. 4 Blok A No. 14-15 02162300855 02162300880 DKI JAKARTA
Mangga Dua Raya relokasi menjadi ITC
Mangga Dua Lt.4 Blok AB no.39-42,
Jl.Mangga Dua Raya Jakarta Utara 14430
90 KCP BALIKPAPAN SUDIRMAN Komp. Balikpapan Permai No. 9, 0542443448 0542443449 KALIMANTAN
Jl. Jend.Sudirman TIMUR
91 KCP SAMARINDA S. PARMAN Komp. Ruko Simpang Dr.Sutomo Petak 1, 0541201222 0541202048 KALIMANTAN
Jl. S.Parman No.1 Samarinda TIMUR
92 KCP MADIUN Jl. Jend. Sudirman No. 23 Madiun 63116 0351483678 0351483676 JAWA TIMUR
93 KCP SBY NGAGEL Komp. RMI Jl. Ngagel Jaya Selatan Blok 0315017115 0315052956 JAWA TIMUR
D – 12, SURABAYA 60284
94 KC MATARAM Jl. Pejanggik 129, Cakranegara, 0370648988 0370648090 NUSA TENGGARA
Mataram 83231 BARAT
95 KC PURWOKERTO Komplek Ruko Kranji Megah 0281642758 0281642741 JAWA TENGAH
Jl. Jend. Sudirman No. 393
96 KCP MALANG KAWI Jl. Terusan Kawi No. 2 Kav. 7 0341576234 0341576232 JAWA TIMUR
97 KCP PALEMBANG PTC Palembang Trade Center Blok 18, 0711382382 0711382234 SUMATERA
Jl. R. Sukanto No. 8A, SELATAN
98 KC JKT PONDOK INDAH Pondok Indah Plaza I Blok Ua 14, 02175911608 02175911607 DKI JAKARTA
Jl. Taman Duta I Jakarta Selatan 12310
DKI Jakarta
99 KCP KUDUS Jl. Komp. Pertokoan Ahmad Yani No. 15, 0291446458 0291446369 JAWA TENGAH
Jl. Ahmad Yani, Kudus
100 KCP BANJARMASIN JL. Jend.A. Yani KM 36,5 05114787575 05114787585 KALIMANTAN
BANJARBARU SELATAN
101 KCP JKT KRAMAT RAYA JL. KRAMAT RAYA NO.178 B 0213144377 0213144585 DKI JAKARTA
102 KCP JKT CINERE Jl. Cinere Raya Blok A No.1 B 0217535438 0217536148 JAWA BARAT
103 KCP SEMARANG PETERONGAN Ruko Peterongan Plaza Blok A-12 Jl. MT. 0248413255 0248413236 JAWA TENGAH
Haryono No. 719
104 KCP CIBUBUR CITRA GRAND Komp. Ruko Citra Grand Blok R1 No.16 02184592345 0218452345 JAWA BARAT
Jl. Raya Alternatif Cibubur
105 KC JEMBER Jl. A. Yani No. 19 0331481010 0331481616 JAWA TIMUR
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Number
106 KCP JKT GREEN GARDEN Komplek Ruko Green Garden 0215800123 0215811506 DKI JAKARTA
Blok I-9 No. 12A Jl. Panjang
107 KC KENDARI Jl. A. Yani No. 30 AB Blok A3 dan A4 04013133232 04013128733 SULAWESI
TENGGARA
108 KCP DEPOK ITC Jl. Margonda Raya No.56 02177214436 02177214435 JAWA BARAT
109 KCP SBY SIDOARJO Jl. A. Yani No.41-43 Blok C 0318959787 0318959786 JAWA TIMUR
Kota Surabaya 61212 Jawa Timur
110 KCP BLITAR Jl. Cepaka No.5 Blitar 66121 0342816398 0342816397 JAWA TIMUR
111 KCP JKT MAYESTIK Jl. Kyai Maja No.53 C Jakarta 12130 02172798545 02172798556 DKI JAKARTA
112 KCP PALU MANONDA Komplek Ruko Patra Moderen Blok J1 0451460600 0451460601 SULAWESI
no.7-8 Jl. Labu Relokasi dari KCP CIBUBUR TENGAH
LEGENDA WISATA Ruko Little China JA-01
Jl.Alternatif Trans Yogi km.6 Cibubur 16967
113 KCP JKT TUBAGUS ANGKE Jl. Tubagus Angke Komp. Duta Mas Blok 02156944575 02156944576 DKI JAKARTA
D9/A kav.7 Jakarta 11460
114 KCP CILEGON Jl. Raya SA Tirtayasa No.17 G 0254388882 0254388622 BANTEN
Cilegon 42411
115 KCP BEKASI JUANDA Jl. Ir. H. Juanda 137 Blok A No. 5 0218806229 0218807215 JAWA BARAT
116 KC TEGAL Jl. Gajah Mada No. 103 Pekauman Tegal 0283324545 0283324600 JAWA TENGAH
117 KCP TANJUNG PINANG Jl Merdeka No. 1 Tanjung Pinang Riau 0771313911 0771314419 KEPULAUAN RIAU
118 KCP JKT CEMPAKA PUTIH Gedung Tindra unit J Jl.Letjend Suprapto 0214225877 0214225887 DKI JAKARTA
No.60 Cempaka Putih
119 KCP JKT KEBON JERUK Komplek Ruko Intercon Plaza Blok F no.9 02158903686 02158933789 DKI JAKARTA
INTERCON Jl.Taman Kebon Jeruk Jakarta
120 KCP TULUNGAGUNG Jl.Diponegoro No.130 0355337069 0355337066 JAWA TIMUR
Tamanan,Tulugagung
121 KCP SBY MULYOSARI Jl.Mulyosari No.360 E Surabaya 0315910343 0315912894 JAWA TIMUR
122 KCP BANJARMASIN A.YANI Jl.A.Yani KM 3,5 No.66 A Karang 05113263399 05113266681 KALIMANTAN
mekar,Banjarmasin Timur SELATAN
123 KC PALU Jl.Jend Sudirman No.15 Besusu Tengah 0451456401 0451456407 SULAWESI
Palu 94111 TENGAH
124 KCP MANADO SAM RATULANGI Gedung pasca sarjana lt Dasar Universitas 0431854842 0431854809 SULAWESI UTARA
Samratulangi,Jl Raya Kampus UNSRAT
relokasi ke Komplek Perkantoran Wanea
Plaza Blok A1 no.1, Jl.Sam Ratulangi Kel/
Kec. Wanea, Manado
125 KCP SEMARANG SUARI Ruko Suari blok D Jl.Suari No.7 0243522992 0243522991 JAWA TENGAH
Semarang 50137
126 KCP PEKALONGAN Jl.KH.Mansyur No.30 Blok 5 & 6 0285431238 0285431239 JAWA TENGAH
Pekalongan
127 KCP PEKANBARU RIAU Jl.Riau No.56 B 076133299 076138600 RIAU
Kampung baru kec Senapelan
128 KCP JAMBI WILTOP Komplek pertokoan wiltop 07417837169 07417837168 JAMBI
Jl.Sultan Thaha No.29-30 Jambi 36132
129 KC TASIKMALAYA Jl.Gunung Sabeulah No.2 D Kelurahan 0265338509 0265337735 JAWA BARAT
Yudanagara Tasikmalaya 46121
130 KCP SBY HR.MUHAMMAD Komplek ruko HR.Muhammad Square kav. 0317382861 0317382859 JAWA TIMUR
A1 Jl.HR.Muhammad 140B-1,
Surabaya 60225
131 KCP JKT PURI INDAH Rukan Sentra Niaga Puri Indah Blok T-6 02158356388 02158356387 DKI JAKARTA
No.22 Kembangan Jakarta 11610
132 KC SBY DARMO Jl.Raya Darmo No.95 Surabaya 60265 0315688566 0315688575 JAWA TIMUR
133 KCP DENPASAR GATOT Jl Gatot Subroto Tengah 296 C 0361424600 0361430588 BALI
SUBROTO Denpasar 80113
134 KCP BOGOR PADJAJARAN Ruko Sentra V Point Jl.Padjadjaran No.1 02518387030 02518364018 JAWA BARAT
Blok ZC Sukasari Bogor 16143
135 KCP CILACAP Jl. A Yani Square No.2-3 Cilacap 53213 0282520366 0282520122 JAWA TENGAH
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Number
136 KCP JKT CITRA GARDEN Komplek ruko Citraniaga no.A2 02154370788 02154370790 DKI JAKARTA
Jl.Kebahagiaan Jakarta 11830
137 KCP MAKASSAR METRO SQUARE Jl Veteran Utara Kompleks Ruko Makkasar 04113626565 0411'3625212 SULAWESI
Square Blok B No.7 Makassar 90141 SELATAN
138 KCP JKT KELAPA GADING Jl Boulevard Raya Blok CN 3 No.3 02145840533 02145854819 DKI JAKARTA
BOULEVARD RAYA Kelapa Gading Jakarta 41240
139 KCP JAMBI TRANSMART Transmart Jambi Unit GF 19, 07413611084 07413611085 JAMBI
Jl. Jend Sudirman, Kel. Tambaksari,
Kec. Jambi Selatan
140 KCP BEKASI JABABEKA Ruko Jababeka 1 Shop House 0218934646 0218934346 JAWA BARAT
Blok B 14-15 Cikarang 17550
141 KCP PATI Jl. Panglima Sudirman No. 87 Pati 59111 0295385663 0295386223 JAWA TENGAH
142 KCP PURWAKARTA JL. RE Martadinata No. 12 0264200018 0264200019 JAWA BARAT
Nagri Tengah Purwakarta 41114
143 KCP GARUT Jl.Ciledug No. 146 0262242191 0262242190 JAWA BARAT
Kota Kulon Garut 44112
144 KCP BOJONEGORO Jl. Untung Surapati No. 18 0353893500 0353893505 JAWA TIMUR
Bojonegoro 62215
145 KCP JKT PANTAI INDAH KAPUK Rukan Cordoba Blok G No. 17 02155966039 02155966040 DKI JAKARTA
Bukit Golf Mediterania Pantai Indah Kapuk
Jakarta 14440
146 KCP MDN PULO BRAYAN Jl. Yos Sudarso Komodor Laut No. 16/EF 0616636110 0616636106 SUMATERA
Medan 20116 UTARA
147 KCP PALOPO Jl Kelapa NO. 60 Palopo 91921 047124800 047121002 SULAWESI
SELATAN
148 KCP MAMUJU Jl. Andi Pangerang Pettarani No. 45 042622433 042622290 SULAWESI BARAT
Mamuju 91511
149 KCP TIMIKA Jl Cendrawasih No. 99 0901323918 0901323939 PAPUA
Distrik Mimika Baru Timika 99910
150 KCP GORONTALO Jl Ahmad Yani No. 139 Gorontalo 96114 0435824999 0435829977 GORONTALO
151 KCP MERAUKE Jl. Raya Mandala No. 330 Merauke 99611 0971324500 0971324700 PAPUA
152 KCP SORONG Jl Sudirman No. 60 Sorong 98415 0951331731 0951331922 PAPUA BARAT
153 KCP KLATEN Jl. Pemuda Selatan No. 119 Klaten 57412 0272329242 0272329241 JAWA TENGAH
154 KCP PROBOLINGGO Jl. Soekarno Hatta No. 35 0335437929 0335437922 JAWA TIMUR
Probolinggo 67211
155 KC BENGKULU Jl. Sudirman No. 237 Bengkulu 38115 0736347088 073625543 BENGKULU
156 KCP SERANG Jl A Yani No. 15 Serang 42151 0254216070 0254216027 BANTEN
157 KCP SUMBAWA Jl. Diponegoro No. 55 Sumbawa 84313 0371626669 0371626660 NUSA TENGGARA
BARAT
158 KCP BANYUWANGI Jl. A Yani No. 46 Lingkungan Mulyosari 0333419288 0333419282 JAWA TIMUR
Banyuwangi 68414
159 KCP SUKABUMI Jl. Sudirman No. 49 Sukabumi 43121 0266215500 0266217600 JAWA BARAT
160 KCP SAMPIT Jl. Ahmad Yani No. 51 Sampit 74322 053130902 053132051 KALIMANTAN
TENGAH
161 KCP MAGELANG Jl Jend Sudirman No. 139 Magelang 0293313226 0293313125 JAWA TENGAH
162 KCP TARAKAN Jl. Jend Sudirman No. 2 Tarakan 77111 055121108 055122558 KALIMANTAN
UTARA
163 KC TERNATE Jl. Babula No. 2 Ternate 97723 09213128550 09213128577 MALUKU UTARA
164 KCP KETAPANG Jl. Let Jend R Suprapto No. 159 05343037099 05343037098 KALIMANTAN
Ketapang 78851 BARAT
165 KCP MDN ISKANDAR MUDA Jl Sultan Iskandar Muda No. 137 0614564676 0614564611 SUMATERA
Medan 20119 UTARA
166 KCP SINTANG Jl M T Haryono No. 15 Sintang 68614 056522255 056522252 KALIMANTAN
BARAT
167 KC PARE- PARE Jl. Bau Maseppe No.451 Pare-Pare 78851 042124588 042124800 SULAWESI
Sulawesi Selatan SELATAN
168 KC PALANGKARAYA Jl. A Yani No.66 - Palangkaraya 73111 05363241444 05363241441 KALIMANTAN
TENGAH
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Number
169 KCP BITUNG Jl. Yos Sudarso No.01, Lingkungan V - 043834454 043834820 SULAWESI UTARA
Bitung 95521
170 KCP JKT GADING ORCHARD Komp.Orchard Sq Jl.Raya Klp Hybrida 02129077300 02129077340 DKI JAKARTA
Blk GOS No.B19 relokasi dari KCP JKT
PACIFIC PLACE Gedung Pacific Place
SCBD, Jl. Jend Sudirman Kav 52-53 -
Jakarta 12190
171 KCP JKT TB SIMATUPANG Gd. GKM Green Tower , Jl. TB Simatupang 02150812101 02150812102 DKI JAKARTA
Kav. 89G, Pasar Minggu relokasi dari
Gedung AJMI,Ged. Sovereign Plaza Lt.
Ground A Jl.TB Simatupang Kav.36 relokasi
dari KCP JKT PULO GADUNG Gedung
Astra Agro Lestari Jl. Pulo Ayang Raya Blok
OR-1, Kawasan Industri Pulo Gadung -
Jakarta 13930
172 KCP BKS PONDOK GEDE Pondok Gede Plaza Jl. Raya Pondok Gede 02184938487 02184938488 JAWA BARAT
Blok C No.21&22, Bekasi 17411
173 KCP JKT TAMAN PALEM Komp Perumahan Taman Palem Lestari 02155951983 02155951986 DKI JAKARTA
Blok B-17 No.65-66,
Cengkareng - Jakarta 11730
174 KCP SUMEDANG Jl. Prabu Geusan Ulu No.53, Kec 0261201799 0261201649 JAWA BARAT
Sumedang Selatan - Sumedang 45312
175 KCP MAJALAYA Blok Pasar Tengah Jl. Pasar Tengah No.28 02285963789 02285963790 JAWA BARAT
Kec Majalaya bandung 40291
176 KCP JEPARA Jl. Pemuda No.3A, Potroyudan - 0291597825 0291597832 JAWA TENGAH
Jepara 59411
177 KCP SITUBONDO Jl. Argopuro No.102, Kec Panji - 0338672800 0338674300 JAWA TIMUR
Situbondo 68355
178 KCP LEMBANG Jl. Raya Lembang No.360 0222787002 0222784755 JAWA BARAT
Kec Lembang Bandung 40391
179 KCP SBY WIYUNG Jl. Raya Menganti Wiyung No.18, 0317524378 0317524726 JAWA TIMUR
Kec Wiyung - Surabaya 60228
180 KCP CIANJUR Jl. Dr Muwardi No.110, 0263262856 0263262866 JAWA BARAT
Kec Cianjur - Cianjur 43216
181 KCP KEDIRI PARE Jl. Pahlawan Kusuma Bangsa No.39, 0354392900 0354395700 JAWA TIMUR
Kec Pare - Kediri 64212
182 KCP JATIBARANG Jl. Mayor Dasuki No.176, 02345357268 02345357262 JAWA BARAT
Kec Jatibarang - Indramayu 45273
183 KCP NGANJUK Jl. A Yani No.77, Nganjuk 64411 0358331777 0358331771 JAWA TIMUR
184 KCP BDG SOEKARNO HATTA Jl. Bypass Soekarno Hatta No. 592 Kec. 0227508956 0227508987 JAWA BARAT
Buah Batu Desa Sekejati Kota Bandung
40286 Propinsi Jawa Barat
185 KC KUPANG Jl. Moh Hatta No.30A, 0380820500 0380820013 NUSA TENGGARA
Kec Oebobo - Kupang 85112 TIMUR
186 KC CIMAHI Jl. Jendral Amir Machmud No.517 0226635006 0226635007 JAWA BARAT
Kota Cimahi 40532 Jawa Barat
187 KCP BATURAJA Jl. Ahmad Yani No.55, Baturaja 32111 0735327201 0735327202 SUMATERA
SELATAN
188 KCP SINGKAWANG Jl. Yos Sudarso No.88, Kec Singkawang 0562633828 0562634020 KALIMANTAN
Barat - Singkawang 79122 BARAT
189 KCP BONTANG Jl. Jend Ahmad Yani No.33, 054822525 054825077 KALIMANTAN
Kec Bontang Utara - Bontang 75311 TIMUR
190 KCP SANGATTA Jl. Yos Sudarso IV No.40B, 05492027966 054921531 KALIMANTAN
Sangatta - Kutai Timur 75611 TIMUR
191 KCP JKT TANJUNG PRIOK Jl. Enggano No.68, 02143800746 02143800745 DKI JAKARTA
Kec Tanjung Priok - Jakarta 14310
192 KCP KARAWANG Jl. Ahmad Yani No.87 - Karawang 41373 02678453029 02678453024 JAWA BARAT
193 KCP BOYOLALI Jl. Raya Pandanaran No.5, 0276325100 0276325355 JAWA TENGAH
Kec Boyolali - Boyolali 57311
194 KCP BENGKALIS Jl. Ahmad Yani, Kel Bengkalis, 076622286 076622287 RIAU
Kec Bengkalis – Bengkalis 28712 (Riau)
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Number
195 KCP PELAIHARI Jl. Ahmad Yani, Kel Pelaihari, 051223234 051223100 KALIMANTAN
Kec Pelaihari – Kab Tanah Laut 70811 SELATAN
(Kalimantan Selatan)
196 KCP SUKOHARJO Jl. Jend Sudirman No.119, Kel Jomber, 0271592551 0271592046 JAWA TENGAH
Kec Bendosari – Sukoharjo 57521
(Jawa Tengah)
197 KCP SAMBAS Jl. Gusti Hamzah, Kel Durian, Kec Sambas 0562393231 0562393227 KALIMANTAN
– Sambas 79462 (Kalimantan Barat) BARAT
198 KCP SANGGAU Jl. Ahmad Yani No.14, Kel Ilir Kota, 056422313 056421912 KALIMANTAN
Kec Sanggau Kapuas – Sanggau 78513 BARAT
(Kalimantan Barat)
199 KCP LUWUK BANGGAI Jl. Ahmad Yani No.153 kel.luwuk, kec 046123901 046123903 SULAWESI
Luwuk kab Banggai 94711 TENGAH
200 KCP CIBINONG Jl. Mayor Oking, Kel Cirimekar, Kec 02187914557 02187914569 JAWA BARAT
Cibinong – Bogor 16918 – Jawa Barat
201 KCP BONE Jl. Ahmad Yani, No.2 Kel Macege kec 048123001 048126232 SULAWESI
palaka Kab Bone Sulawesi Selatan SELATAN
202 KCP DEWI SARTIKA Jl. Dewi Sartika Raya No.71 Kel Cawang 02180877927 02180877317 DKI JAKARTA
Kec Kramat Jati jakarta 13630
203 KCP SUNGAI LIAT Jl. Jend Sudirman No.106, Kel Sri 071795927 071792862 BANGKA
Menanti, Kec Sungai Liat, Kab Bangka BELITUNG
33214 - Propinsi Bangka Belitung
204 KCP PEKANBARU NANGKA Jl. Tuanku Tambusai No.199, Kel Labuh 076139541 076139549 RIAU
Baru Timur , Kec Tampan, Kodya
Pekanbaru 28291 - Propinsi Riau
205 KCP PANGKALAN KERINCI Jl. Maharaja Indra, Kel Pangkalan Kerinci, 0761494478 0761494447 RIAU
Kec Pangkalan Kerinci,
Kab Pelalawan - Riau
206 KCP TANA PASER Jl. R Suprapto RT 08 / 04 No.9, Kel Tanah 054321090 054321022 KALIMANTAN
Grogot, Kec Tanah Grogot, TIMUR
Kab Paser - KalTim
207 KCP NABIRE Jl. Yos Sudarso, Kel Oyehe, 098424220 098424244 PAPUA
Kec Nabire - Papua
208 KCP PEKANBARU HARAPAN JAYA Jl. H Imam Munandar, Kel Tangkerang 076144133 076144122 RIAU
Selatan, Kec Bukit Raya,
Kota Pekanbaru - Riau
209 KCP JKT PASAR KRAMAT JATI Ruko Pasar Induk Kramat Jati Blok D2 02187788275 02187788285 DKI JAKARTA
No.11,12&12A, Kel Tengah,
Kec Kramat Jati - Jakarta Timur
210 KCP SBY TRANSMART RUNGKUT Transmart Rungkut, Jl.Raya Kali Rungkut 03187855261 03187855323 JAWA TIMUR
No.25 Relokasi dari Pusat Pertokoan
Semut Megah Jl. Stasiun Kota 24C / No.
8-9, Kel Bongkaran, Kec Pabean Cantikan,
Surabaya - Jawa Timur
211 KCP BDG KOPO INDAH Taman Kopo Indah II Blok IV A7, Desa 0225405399 0225405099 JAWA BARAT
Rahayu, Kec Margaasih, Kab Bandung -
Jawa Barat
212 KCP BARABAI Jl. Garuda / Pangeran Moh Noor, Kel 051742399 051742167 KALIMANTAN
Barabai Utara, Kec Barabai, Kab Hulu SELATAN
Sungai Tengah - Prop Kalimantan Selatan
213 KCP BANJAR Jl. Letjen Suwarto No.10, Kel Hegarsari, 0265745535 0265745560 JAWA BARAT
Kec Pataruman, Kota Banjar 46322 -
Jawa Barat
214 KCP RANTAU PRAPAT Jl. Ahmad Yani No.128, Kartini, Rantau 0624351129 0624351123 SUMATERA
Utara, Labuhan Batu - Sumatera Utara UTARA
215 KCP TENGGARONG Jl. Achmad Muksin No.56, Kel Timbau, 05416666405 05417244724 KALIMANTAN
Tenggarong - Kalimantan Timur TIMUR
216 KCP TNG KARAWACI Ruko Perkantoran Pinangsia Blok H 0215519699 0215519747 BANTEN
No.062 & 063, Kel Panunggangan Barat,
Kec Cibodas, Kota Tangerang - Banten
217 KCP BATULICIN Jl. Raya Batulicin, Desa Kampung Baru, 051874345 051874346 KALIMANTAN
Kec Batulicin, Kab Kota Baru - SELATAN
Kalimantan Selatan
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Company Profile
No Office Name Address Phone Fax Province
Number
218 KCP TEBING TINGGI Jl. Jend A Yani, Kel Mandailing, Kec 062122666 062124666 SUMATERA
Tebing Tinggi Kota, Kota Tebing Tinggi UTARA
20626 - Sumatera Utara
219 KCP SRAGEN Jl. Sukowati No.135, Sragen - 02718823171 0271232234 JAWA TENGAH
Jawa Tengah
220 KCP JKT DUTA HARAPAN INDAH Jl. Komp Duta Harapan Indah Blok L11 & 02166602545 02166602414 DKI JAKARTA
L12, Kel Kapuk Muara, Kec Penjaringan,
Jakarta Utara - DKI Jakarta
221 KCP JKT BANDENGAN Jl. Bandengan Utara No.87, Kel 02166605145 02166605323 DKI JAKARTA
Penjaringan, Kec Penjaringan, Jakarta
Utara - DKI Jakarta
222 KCP TANJUNG TABALONG Jl. Pangeran Antasari, Kel Tanjung, Kec 05262022202 05262022780 KALIMANTAN
Tanjung, Kab Tabalong - SELATAN
Prop Kalimantan Selatan
223 KCP TROPODO Jl. Raya Tropodo B-1 & B-5, Tropodo, Kec 0318662228 0318668524 JAWA TIMUR
Waru, Kab Sidoarjo - Jawa Timur
224 KCP MUARA TEWEH Jl. Yetro Sinseng, Kel Lanjas, Kec Teweh 051924858 051924859 KALIMANTAN
Tengah, Kab Barito Utara - TENGAH
Kalimantan Tengah
225 KCP KUALA KAPUAS Jl. Jend A Yani No.104, Kel Selat Hilir, Kec 051323551 051323580 KALIMANTAN
Selat, Kab Kapuas - Kalimantan Selatan TENGAH
226 KCP KISARAN Jl. Cokroaminoto No.41, Kel Kisaran Kota, 062342399 062342326 SUMATERA
Kec, Kota Kisaran Barat, Kab Asahan, UTARA
Prop Sumatera Utara
227 KCP PANGKAL PINANG Jl. Jend Sudirman No.35, Kec Taman Sari, 0717424709 0717424539 BANGKA
Kodya Pangkal Pinang, BELITUNG
Prop Bangka Belitung
228 KCP TOMOHON Jl. Babe Palar Matani III, Kel Matani, Kc 04313157891 04313157791 SULAWESI UTARA
Tomohon Tengah, Kab Minahasa, Prop
Sulawesi Utara
229 KCP DUMAI Jl. Jend Sudirman No.75 Kel Teluk Binjai, 0765438222 0765438221 RIAU
Kec Dumai Timur Kota Dumai Prop Riau
230 KCP TEMBILAHAN Jl. M Boya No.18, Kel Tembilahan Kota, 076821601 076821602 RIAU
Kec Tembilahan, Kab Indragiri Hilir - Riau
231 KCP TUBAN Jl. Panglima Sudirman No.185, 0356327678 0356326997 JAWA TIMUR
Sendangharjo, Tuban - Jawa Timur
232 KCP PARIGI Jl. Trans Sulawesi No.163, Kec Parigi, 045021555 045021035 SULAWESI
Kab Parigi Moutong, Sulawesi Tengah TENGAH
233 KCP DURI Jl. Jend Sudirman, Desa Babussalam, 0765594633 0765594631 RIAU
Kec Mandau - Kab Bengkalis
234 KCP UJUNG BATU Jl. Jend Sudirman, Desa Ujung Batu 07627363303 07627363302 RIAU
Timur, Kec Ujung Batu, Kab Rokan Hulu -
Prop Riau
235 KCP PRABUMULIH Jl. Jend Sudirman, Kel Muara Dua, Kec 0713323600 0713322115 SUMATERA
Prabumulih Timur, Kota Prabumulih - SELATAN
Prop Sumatera Selatan
236 KCP SBY KLAMPIS Jl. Klampis Jaya No. 88-90, Kec Sukolilo, 0315963175 0315963194 JAWA TIMUR
Kota Surabaya - Jawa Timur
237 KC PEMATANG SIANTAR Jl. Sutomo, Siantar Business Center Blok 062222123 062243111 SUMATERA
E3 & E4, Kel Pahlawan, Kec Siantar Timur, UTARA
Kota Pematang Siantar - Sumatera Utara
238 KCP MEDAN KATAMSO Komp Grand Katamso Jl. Brigjend 0617853666 0617876601 SUMATERA
Katamso, Kel Kampung Baru, Kec Medan UTARA
Maimun, Medan - Sumatera Utara
239 KCP KOTABARU Jl. H Agus Salim No.11, Kel Kotabaru 051823633 051823662 KALIMANTAN
Tengah, Kec Pulau Laut Utara, SELATAN
Kab Kotabaru - Kalimantan Selatan
240 KC TANGERANG GADING Jl. Bulevar Raya Gading Serpong Kav 02129000809 02129000769 BANTEN
SERPONG Blok M5/15 Desa Curug Sangereng, Kec
Padegangan Kab Tangerang –
Prop Banten
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PT BANK MEGA Tbk 2023 Annual Report
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Number
241 KCP TANJUNG BALAI Jl. HOS Cokroaminoto (d/h 0623595655 0623595889 SUMATERA
Sisingamangaraja), Kel Indra Sakti, Kec UTARA
Tanjung Balai Selatan, Tanjung Balai -
Sumatera Utara
242 KCP MANADO CALACA Ruko Pasar Calaca Unit.3, Kel Calaca, Kec 0431843320 0431843512 SULAWESI UTARA
Wenang - Kota Manado - Sulawesi Utara
243 KCP MAKASAR DAYA Komp Bukit Khatulistiwa Blok A No.15- 04114772158 04114772244 SULAWESI
16, Jl Perintis Kemerdekaan Km14, Kel SELATAN
Paccerakang, Kec Biringkanaya,
Kota Makassar - Sulawesi Selatan
244 KCP TANJUNG REDEB Jl. SM Aminuddin, Kel Bugis, Kec Tanjung 055423077 055423079 KALIMANTAN
Redeb, Kab Berau - Kalimantan Timur TIMUR
245 KCP BELOPA Jl. Topoka No.89 (Poros Palopo), Kel 04713316111 04713316090 SULAWESI
Tanamanai, Kec Belopa, Kab Luwu - SELATAN
Prop Sulawesi Selatan
246 KCP TANJUNG PERAK Jl. Perak Timur No.196, Kec Pabean 0313283051 0313284896 JAWA TIMUR
Cantikan, Surabaya - Jawa Timur
247 KCP BDG RAJAWALI Jl. Rajawali Barat No.63, Kec Andir, 0226012858 0226012771 JAWA BARAT
Kota Bandung - Jawa Barat
248 KCP CIKAMPEK Jl. Ahmad Yani No.9 Kel Cikampek 02648387344 02648387171 JAWA BARAT
Selatan Kec Cikampek Kab Karawang
Prop Jawa Barat
249 KCP PINRANG Jl. Jend Sudirman , Kec Watang Sawito, 0421922266 0421923778 SULAWESI
Kab Pinrang - Sulawesi Selatan SELATAN
250 KC SIBOLGA Jl. Brigjend Katamso No.01, Kel Pasar 063126601 063126606 SUMATERA
Baru, Kec Sibolga Kota, Kota Sibolga, UTARA
Prop Sumatera Utara
251 KCP FAK-FAK Jl. Brigjend Katamso No.01, Kel Pasar 095624430 095624515 PAPUA BARAT
Baru, Kec Sibolga Kota, Kota Sibolga,
Prop Sumatera Utara
252 KCP MAKASSAR TANJUNG Menara Bank Mega Makassar Lt. G & 1, 04118118900 04118118522 SULAWESI
BUNGA Jl. Metro Tanjung Bunga, Kel Maccini SELATAN
Sombala, Kec Tamalate, Kota Makassar,
Prop Sulawesi Selatan
253 KCP PANGKALAN BUN Jl. Sukma Aria Ningrat, Kel Baru, Kec Arut 053225103 053225105 KALIMANTAN
Selatan, Kab Kotawaringin Barat - TENGAH
Prop Kalimantan Tengah
254 KCP AMUNTAI Jl. Norman Umar, Kel Kebun Sari, Kec 052763522 052761969 KALIMANTAN
Amuntai Tengah, Kab Hulu Sungai Utara SELATAN
255 KCP MAKASSAR TRANS STUDIO Trans Studio Mall Extention LGM - 16 04113604061 - SULAWESI
Jl. Metro Tj. Bunga SELATAN
256 KCP CILEGON TRANSMART Transmart Cilegon Lt. GF. Jl. KH. Yasin 02547817747 02547818035 BANTEN
Beji Kel. Kebondalem, Kec. Purwakarta,
Kota Cilegon relokasi dari Wisma GKBI
Suite G05, Jl. Jend Sudirman No.28 Kota
Jakarta Pusat Prop DKI Jakarta
257 KCP BANDAR JAYA LAMPUNG Jl. Proklamator, Kel. Bandar Jaya Timur, 0725528288 0725528252 LAMPUNG
Kec. Terbanggi Besar, Kab. Lampung
Tengah, Prop. Lampung
258 KCP JKT SEASONS CITY Jl. Latumenten No.33 Komp Ruko Seasons 02129071491 02129071492 DKI JAKARTA
City Blok E28 dan E29, Kel Jemb Besi,
Kec Tambora, Kota Jakarta Barat,
Prop DKI Jakarta
259 KCP SENGKANG Jl. Jend Sudirman, Kel Lapongkoda, Kec 048521700 048522031 SULAWESI
Tempe, Kab Wajo - Prop Sulawesi Selatan SELATAN
260 KCP MALANG DINOYO Jl. MT Haryono No.140, Kel Dinoyo, 0341553845 0341553841 JAWA TIMUR
Kota Malang - Prop Jawa Timur
261 KCP BREBES Jl. Raya A Yani No.71, Kel Brebes, Kec 02386177500 02386177600 JAWA TENGAH
Brebes, Kab Brebes - Jawa Tengah
262 KCP MDN THAMRIN Jl. MH Thamrin Kel Sei Rengas II, Kec 0617334130 0617320430 SUMATERA
Medan Area, Kota Medan, UTARA
Prop Sumatera Utara
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Company Profile
No Office Name Address Phone Fax Province
Number
263 KCP SBY PASAR TURI Ruko Pasar Turi, Jl. Semarang 94-124/B8, 0315354817 0315354807 JAWA TIMUR
Kel Bubutan, Kec Bubutan,
Surabaya - Jawa Timur
264 KCP MOJOKERTO Jl. Mojopahit No.380, Kel Miji, Kec Prajurit 0321383428 0321383440 JAWA TIMUR
Kulon, Mojokerto - Jawa Timur
265 KCP CIREBON SURYA NEGARA Jl. Surya Negara Blok D. 10-11, 0231226949 0231223567 JAWA BARAT
Cirebon 45118 - Jawa Barat
266 KCP TANGERANG CITRA RAYA Jl. Citra Raya Boulevard Blok H-1 No.15, 02159401141 02159400516 BANTEN
Citra Raya, Cikupa, Tangerang - Banten
267 KCP HAYAM WURUK Jl. Hayam Wuruk No.97A, Kel Maphar, 0216284610 0216284609 DKI JAKARTA
Kec Taman Sari, Kota Jakarta Barat -
Prop DKI Jakarta
268 KCP BALIKPAPAN SOEPRAPTO Jl. Letjend Soeprapto, Komp Pertokoan 0542747266 0542747286 KALIMANTAN
Plaza Kebun Sayur Blok T-20, Kel Baru Ilir, TIMUR
kec Balikpapan Barat, Kota Balikpapan -
Prop Kalimantan Timur
269 KCP BUKITTINGGI Jl. Ahmad Yani No.113, Kel Benteng 075231200 075235317 SUMATERA BARAT
Pasar Atas, Kec Guguk Panjang, Kota
Bukittinggi - Prop Sumatera Barat
270 KCP SBY DHARMAHUSADA Jl. Dharmahusada No.113-113A, 0315990114 0315990220 JAWA TIMUR
Kel Mojo, Kec Gubeng, Kota Surabaya -
Prop Jawa Timur
271 KCP TOBELO Jl. Kemakmuran, Desa Gosoma, Kec 09242621222 09242622218 MALUKU UTARA
Tobelo, Kab Halmahera Utara - P
rop Maluku Utara
272 KCP SALATIGA Jl. Pemuda No.1, Kel Sidorejo, 0298329333 0298329415 JAWA TENGAH
Kec Salatiga, Kodya Salatiga -
Prop Jawa Tengah
273 KCP MDN KRAKATAU Jl. Gunung Krakatau, Kel Pulo Brayan 0616615935 0616615934 SUMATERA
Darat 1, Kec Medan Timur, Medan - UTARA
Sumatera Utara
274 KCP MAKASSAR PETTARANI Jl. AP Pettarani, Kel Tamammaung, 0411435552 0411435590 SULAWESI
Kec Panakukkang, Kota Makassar - SELATAN
Prop Sulawesi Selatan
275 KCP PONOROGO Jl. Jend Sudirman, Kel Kepatihan, 0352485881 0352488185 JAWA TIMUR
Kec Ponorogo, Kab Ponorogo
276 KCP PEMALANG Jl. Jend Sudirman , Kel Kebondalem, 0284323737 0284323322 JAWA TENGAH
Kec Pemalang, Kab Pemalang,
Prop Jawa Tengah
277 KCP TANGERANG ALAM SUTERA Jl. SN-I No.57, Desa Pakulonan, Kec 02153122880 02153122879 BANTEN
Serpong, Kab Tangerang - Prop Banten
278 KCP JKT RADIO DALAM Jl. Raya Radio Dalam No.99 Kav F, RT/ 0217261868 0217260820 DKI JAKARTA
RW 003/001, Kel Gandaria Utara, Kec
Kebayoran Baru, Kota Jakarta Selatan -
Prop DKI Jakarta
279 KCP MAROS Jl. Jend Sudirman (Poros Makassar - 0411374610 0411374618 SULAWESI
Maros) Buttatoa Utara, kel Pettuadae, Kec SELATAN
Turikale, kab Maros, Prop Sulawesi Selatan
280 KCP BDG AHMAD YANI Jl. Jend A Yani No.650, Kel Cicaheum, 0227106630 0227106651 JAWA BARAT
Kec Kiaracondong, Kota Bandung -
Prop Jawa Barat
281 KCP MALANG BOROBUDUR Jl. Borobudur No.11, Kel Mojolangu, Kec 0341487661 0341487669 JAWA TIMUR
Blimbing, Kota Malang, Prop Jawa Timur
282 KCP JKT PASAR KOJA Pasar Koja, Jl. Kramat Jaya No.22 Blok B 02143920018 02143920034 DKI JAKARTA
Kav 1&2, Kel Tugu Utara, Kec Koja, Kota
Jakarta Utara, Prop DKI Jakarta
283 KC AMBON Jl. Sultan Hairun, Sirimau, Uriteu, 0911349038 0911349064 MALUKU
Kota Ambon - Prop Maluku
284 KCP MAKASSAR VETERAN Jl. Veteran Selatan, Kel Bontolebang, Kec 0411871886 0411871893 SULAWESI
SELATAN Makassar, Kota Makassar - SELATAN
Prop Sulawesi Selatan
285 KCP MDN SETIABUDI Jl. Setiabudi, Kel Tanjung Sari, Kec Medan 0618214202 0618214203 SUMATERA
Selayang, Kota Medan - UTARA
Prop Sumatera Utara
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Number
286 KCP JKT RAWASARI Jl. Rawasari Selatan No.1C & 1D, Kel 0214241934 0214241966 DKI JAKARTA
Rawasari, Kec Cempaka Putih,
Kota Jakarta Pusat , Prop DKI Jakarta
287 KCP JKT PALMERAH Jl. Palmerah Barat No.32 D & 32 E, Desa 02153673340 02153673339 DKI JAKARTA
Grogol Utara, Kec Kebayoran Lama,
Kota Jakarta Selatan - Prop DKI Jakarta
288 KCP BOGOR PASAR ANYAR Jl.Dewi Sartika Blok B1-B2 Pabaton 02518328880 02518328870 JAWA BARAT
289 KCP BKS TAMAN HARAPAN Sentra Niaga Bulevar Hijau Blok SN I 02188866044 02188866045 JAWA BARAT
INDAH No.27, Kel Pejuang, Kec Bekasi Barat,
Kab Bekasi, Prop Jawa Barat
290 KCP JKT TELUK GONG "Jl. Kampung Gusti Blok N Kav.54-55, Kel 0216602498 0216602494 DKI JAKARTA
Pejagalan, Kec Penjaringan, Kota Jakarta
Utara, Prop DKI Jakarta
"
291 KCP BKS GRAND MALL Grand Mall Bekasi Ruko B No.68, Jl. Jend 02188964406 02188964408 JAWA BARAT
Sudirman, Kel Harapan Mulya, Kec Medan
Satria, Kota Bekasi, Prop Jawa Barat
292 KCP BOGOR WARUNG JAMBU Jl. Pajajaran Ruko No. 10 & 11 Warung 02518390020 02518390520 JAWA BARAT
Jambu, Kel Bantarjati, Kec Bogor Utara,
Kota Bogor,Prop Jawa Barat
293 KCP PURBALINGGA Jl. Jend Sudirman No.88, Desa 0281894488 0281894899 JAWA TENGAH
Purbalingga Kidul, Kec Purbalingga, Kab
Purbalingga - Prop Jawa Tengah
294 KCP MANOKWARI Jl. Yos Sudarso, Kel Manokwari Barat, Kec 0986214250 0986214248 PAPUA BARAT
Manokwari Barat, Kab Manokwari,
Prop Papua Barat
295 KCP SEMARANG GANG TENGAH Jl.gang Tengah No.102 0243568866 0243568867 JAWA TENGAH
296 KCP PONTIANAK SIANTAN Jl. Khatulistiwa No.168 E-F relokasi dari 0561887155 0561886321 KALIMANTAN
KCP JAMBI GATOT SUBROTO BARAT
Jl. Gatot Soebroto No 102-104
297 KCP LUBUK LINGGAU Jl.Yos Sudarso Kelurahan Taba Koji 0733320656 0733320478 SUMATERA
Kec.Lubuk Linggau Timur I SELATAN
Lubuk Linggau Timur
298 KCP BANGKALAN Jl. KH Lemah Duwur 53 Kel.Pejagan 0313090558 0313061588 JAWA TIMUR
Kec. Bangkalan
299 KCP JAKARTA PURI KENCANA Jl. Puri Kencana Blok K-7/2 M 02158302669 02158302695 DKI JAKARTA
300 KCP JAKARTA KELAPA GADING Jl. Bukit Gading Raya Blok A Kav. No.25 02145876711 02145876712 DKI JAKARTA
BUKIT INDAH
301 KCP JAKARTA SUNTER GARDEN Komp.Perum.Sunter Garden Blok BVII 02129385070 02129385071 DKI JAKARTA
kav.No.11A
302 KCP YOGYAKARTA GEJAYAN Jl. Gejayan CT.X/22 0274581919 0274561967 YOGYAKARTA
303 KCP LAMPUNG PRINGSEWU Jl. Jend A.Yani No.99 072924185 072924186 LAMPUNG
304 KCP TANGERANG MERDEKA Jl. Merdeka No.8 02155734999 02155734949 BANTEN
305 KCP TANGERANG CITY Jl. Jend. Sudirman Ruko Tangcity Business 02129239230 02129239229 BANTEN
Park Blok F Kav 25
306 KCP JAKARTA RUKAN TOP Jl. Kalimalang E-6/1-2 02129361841 02129361833 DKI JAKARTA
KALIMALANG
307 KCP JAKARTA CIPULIR Jl. Ciledug Raya No.123 D 0217226221 0217226231 DKI JAKARTA
308 KCP SURABAYA KENJERAN Jl. Kenjeran 83i 0313719665 0313719658 JAWA TIMUR
309 KCP BALIKPAPAN MT. HARYONO Jl. MT. Haryono Komp. Balikpapan Baru 0542877735 0542876150 KALIMANTAN
Blok B1 No.1 TIMUR
310 KCP JAKARTA BUNGUR Jl. Bungur Besar No.32C 02142878750 02142878760 DKI JAKARTA
311 KCP TANGERANG MUTIARA Ruko Mutiara Karawaci Blok C No.21 02155653342 02155653343 BANTEN
KARAWACI
312 KCP SAMARINDA AHMAD YANI Jl. Ahmad Yani No.23 05417776000 05417776001 KALIMANTAN
TIMUR
313 KCP SOLO PALUR Jl. Raya Palur No.329 0271821544 0271821543 JAWA TENGAH
314 KCP GOWA Jl. Usman Salengke No. 3 04118220388 04118220387 SULAWESI
SELATAN
315 KCP PAMANUKAN Jl. Ion Martasasmita No.14B 0260553900 0260553922 JAWA BARAT
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Company Profile
No Office Name Address Phone Fax Province
Number
316 KCP SUKABUMI TIPAR GEDE Jl. Tipar Gede No.19 02666252400 02666252449 JAWA BARAT
317 KCP DENPASAR THAMRIN Jl. Thamrin No.45 0361426325 0361423025 BALI
318 KCP METRO LAMPUNG Jl. Jend. Sudirman No.88 072544202 072543154 LAMPUNG
319 KCP PASURUAN Jl. Soekarno Hatta No. 123 0343415559 0343417449 JAWA TIMUR
320 KCP BANDUNG CIHAMPELAS Jl. Cihampelas No.119B 0222060999 0222060998 JAWA BARAT
321 KCP BANDUNG CARINGIN Pasar Caringin Kav.AII No.12 0225413644 0225413775 JAWA BARAT
Jl. Soekarno Hatta
322 KCP JAKARTA KUNINGAN CARD Jl. Kompleks Rumah Sakit Mata Aini 02129410724 02129410722 DKI JAKARTA
CENTER Kav.No.5 & 6
323 KCP BANDUNG UJUNG BERUNG Jl. AH. Nasution No.202 02288884212 02288884211 JAWA BARAT
324 KCP JAKARTA PANGLIMA POLIM Ruko Grand Panglima Polim Kav.36 02129501062 02129501051 DKI JAKARTA
Jl. Panglima Polim Raya
325 KCP SUBANG Jl. Oto Iskandardinata No.42 0260417557 0260471507 JAWA BARAT
326 KCP JAKARTA ASEMKA Jl. Pintu Kecil No.58A & 58B 0216900922 0216900923 DKI JAKARTA
327 KCP KUTA KALIANGET Jl. Kuta Kalianget No.7 Relokasi dari KCP 03614727403 03614727409 BALI
JAKARTA GUNUNG SAHARI Ged. Konica
Jl. Gunung Sahari No.78
328 KC JAYAPURA Jl. Ruko Pasifik Permai Blok B No.10 Dok 0967522000 0967522004 PAPUA
II Bawah
329 KCP BANJARMASIN LAMBUNG Jl. Lambung Mangkurat No.45, 46 & 48 05113366460 05113366462 KALIMANTAN
MANGKURAT SELATAN
330 KCP JAKARTA TRANSMART Transmart Cempaka Putih Unit GF 13A- 02142871426 02142871430 DKI JAKARTA
CEMPAKA PUTIH B Jl. Jend. Ahmad Yani No.83 relokasi
dari KK JAKARTA 2 MBM Lt. 5, Jl.Kapt.
Tendean Kav.12-14A
331 KCP JAKARTA TRANSMART Transmart Cilandak, Unit G-06 02178840116 02178836452 DKI JAKARTA
CILANDAK Jl. Raya Cilandak KKO
332 KCP BALIKPAPAN TRANSMART Transmart Daun Village Unit GF-05 05428513177 05428512509 KALIMANTAN
DAUN VILLAGE Komplek Daun Village Jl. MT. Haryono TIMUR
333 KCP YOGYAKARTA TRANSMART Transmart Maguwo Yogyakarta 02742800006 02742800986 YOGYAKARTA
MAGUWO Jl. Raya Solo KM 8 No. 234
334 KCP TEGAL TRANSMART Transmart Tegal Jl. Kolonel Soegiono 0283 - 4533707 0283 - 4533708 JAWA TENGAH
335 KCP BANDUNG TRANSMART Transmart Buah Batu Bandung 02286012942 02286012943 JAWA BARAT
BUAH BATU Jl. Bojongsoang No.321
336 KCP PEKANBARU TRANSMART Transmart Pekanbaru 07618522789 07618406330 RIAU
SOEKARNO HATTA Jl. Soekarno Hatta
337 KCP PADANG TRANSMART Transmart Padang 07518971152 07518971162 SUMATERA BARAT
Jl. Khatib Sulaiman No.72
338 KCP SEMARANG TRANSMART Transmart Setiabudi Semarang 02476404011 02476404012 JAWA TENGAH
SETIABUDI Jl. Setiabudi No.117
339 KCP DEPOK TRANSMART DEWI Transmart Dewi Sartika Depok 021 75231958 021 75231957 JAWA BARAT
SARTIKA Jl. Dewi Sartika
340 KCP MATARAM TRANSMART Transmart Mataram 03707561888 03707561616 NUSA TENGGARA
Jl. Selaparang Lingkungan Sweta Timur BARAT
341 KCP PALEMBANG TRANSMART Transmart Palembang 07115734599 07115734590 SUMATERA
Jl. Radial SELATAN
342 KCP MANADO TRANSMART Transmart Manado Kawanua 0431 7286566 0431 7286366 SULAWESI UTARA
KAWANUA Jl. AA. Maramis
343 KCP SOLO TRANSMART Transmart Solo Pabelan 0271 7464101 0271 7464060 JAWA TENGAH
PABELAN Jl. A. Yani No.234 Dukuh Banaran
344 KCP CIREBON TRANSMART Transmart Cirebon 0231 8805005 0231 8806090 JAWA BARAT
Jl. Cipto Mangun Kusumo No.234
345 KCP GRAHA BINTARO Transmart Bintaro Graha Raya Jl. 02122927801 02122929405 BANTEN
TRANSMART Perumahan Graha Raya Bintaro Blok CP
03A
346 KCP LAMPUNG TRANSMART Transmart Lampung Jl. Sultan Agung 07215612500 07215611333 LAMPUNG
347 KCP SIDOARJO TRANSMART Transmart Sidoarjo Jl. Mayjen Sungkono 03199709988 03199709989 JAWA TIMUR
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Number
348 KCP PONTIANAK TRANSMART Transmart Pontianak 05616712800 05616712399 KALIMANTAN
Jl. Ahmad Yani BARAT
349 KCP KUPANG TRANSMART Transmart Kupang 03808443800 03808443801 NUSA TENGGARA
Jl. W.J. Lalamentik TIMUR
350 KF COLLECTION & RECOVERY Jl. Komodor Laut Yos Sudarso 08119635078 - SUMATERA
MEDAN No.111 B dan No.111 C UTARA
351 KF COLLECTION & RECOVERY Komplek pertokoan Semut Mega Plasa 0315688566 - JAWA TIMUR
SURABAYA Jalan Stasiun Kota 24-C / 8-9
352 KCP BOGOR TRANSMART Transmart Bogor Yasmin 02517595125 02517595105 JAWA BARAT
YASMIN Jl. KH. Abdullah bin Nuh Tanah Sareal
353 KCP SURABAYA TRANSMART Transmart Ngegel, Jl. Ngagel 137 - 141, 0315040898 0315041942 JAWA TIMUR
NGAGEL Ngagel, Wonokromo
354 KCP JEMBER TRANSMART Transmart Jember, Jl. Hayam Wuruk No. 0331 - 5105066 0331 - 5105070 JAWA TIMUR
71, Kel. Sempursari Kec. Kaliwates,
Kab. Jember
355 KCP MALANG TRANSMART MX Transmart MX Mall Malang, Jl. Veteran, 03415026123 03415026127 JAWA TIMUR
MALL Kel. Penanggungan, Kec. Klojen, Kota
Malang, Provinsi Jawa Timur
356 KCP BEKASI TRANSMART Transmart Juanda Bekasi, Jl. Ir. H. Juanda 02182696000 02182699061 JAWA BARAT
JUANDA No.180, Kel. Margahayu. Kec. Bekasi
Timur
357 KCP CIBUBUR TRANS STUDIO Trans Studio Mall Cibubur Lt.GF, Unit No. 02139715507 02139715508 JAWA BARAT
MALL 05, Jl. Alternatif Cibubur, Kel. Harjamukti,
Kec. Cimanggis, Kota Depok,
Propinsi Jawa Barat
358 KCP DENPASAR TRANS STUDIO Trans Studio Mall Bali Denpasar Lt. GF, 0361-6207072 0361-6207076 BALI
MALL Unit No. G 21 A, Jl. Imam Bonjol No. 440,
Kel. Pemecutan Kelod,
Kec. Denpasar Barat, Bali
359 KCP TASIKMALAYA TRANSMART Tasikmalaya Transmart Lt. GF Unit No. GF 02655307088 02655307089 JAWA BARAT
02, Jl. Ir. H. Juanda Rt 03 / RW 04, Kel.
Sukamulya, Kec. Bungursari,
Kota Tasikmalaya
360 KCP PEKALONGAN TRANSMART Transmart Pekalongan, Jl. Urip Sumoharjo 0285433933 0285433939 JAWA TENGAH
No. 20, Podosugih, Pekalongan Barat,
Kota Pekalongan
361 KCP SEMARANG TRANSMART Transmart Majapahit Lt. GF, Jl. Brigjen. 02486005277 024860052778 JAWA TENGAH
MAJAPAHIT Sudiarto No. 761 (d/h. Jl. Majapahit),
Kel. Plamongan Sari, Kec. Pedurungan
362 KCP PANGKAL PINANG Transmart Pangkal Pinang Lt. GF, Jl. 07179114411 07179113323 BANGKA
TRANSMART Jendral Sudirman No.8, Taman Bunga, BELITUNG
Kec. Taman Sari, Kota Pangkal Pinang,
Kepulauan Bangka Belitung
363 KCP BINTARO TRANS PARK Trans Park Bintaro Lantai GF, Jl. Prof. DR. 02139700488 02139700490 BANTEN
Satrio No.5, Pondok Jaya, Kec. Pondok
Aren, Kota Tangerang Selatan,
Banten 15220
364 KCP TANGERANG CIMONE Plaza Merdeka Mas C1-2, Cimone, 02155768875 - BANTEN
Tangerang
365 KCP JKT TANAH ABANG BLOK B Pasar Tanah Abang Blok B Lt. 5 Unit 021-23574337 - DKI JAKARTA
kantor No. 1, Jakarta Pusat
366 KCP JAKARTA MOCH. MANSYUR Jl. Moch. Mansyur No. 120 D, 021-6323339 - DKI JAKARTA
Jembatan Lima, Jakarta Barat
367 KCP JKT KELAPA GADING Ruko Inkopal Blok C No. 30 021-4528746 - DKI JAKARTA
INKOPAL Kelapa Gading Jakarta Utara
368 KCP JAKARTA PLUIT KARANG Jl. Pluit Karang Raya No. 26, Blok CC 5 021-6604108 - DKI JAKARTA
Selatan Kav. 44, Jakarta Utara
369 KC SURABAYA TRANS ICON Menara Bank Mega Surabaya. Lt. Dasar 0313300958 - JAWA TIMUR
Trans Icon Jl. Frontage Ahmad Yani
No. 260, Gayungan, Surabaya
370 KF COLLECTION & RECOVERY Grand Panglima Polim, Kav. 19, Jl. - - DKI JAKARTA
JAKARTA Panglima Polim, RT02/RW01, Pulo,
Kec. Kby Baru, Jakarta Selatan
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Management Discussion and Analysis
04
Management
Analysis and
Discussion
124 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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Management Discussion and Analysis
Economic Review
World Economic Review The Federal Reserve Bank of the United States has raised
The global economy is changing rapidly with high the Federal Funds Rate (FFR) to 5.50% by the end of
uncertainty. Optimism for a post-pandemic global 2023 from the position at the end of 2022 of 4.50%. It is
economic recovery slowly fades in early 2023. This expected that this increase in interest rates will remain at
is affected by the growing geopolitical and economic a high level for a longer period of time (higher for longer).
fragmentation due to the war between Ukraine and Russia, Consequently, the US dollar strengthened significantly
which resulted in limited supplies and rising global energy in line with the reversal of emerging market (EM) capital
and food prices. This condition is aggravated by rising flows to developed and more liquid assets.
geopolitical tensions in the Middle East region and the
world because of Israeli-Palestinian tensions. The negative global sentiment mentioned above will also
have an impact on the slowdown in economic growth in
These developments in the world have had an impact on 2023. The International Monetary Fund (IMF) estimates
the slowdown of the global economic recovery. At the that the global economy will grow at a slower pace of
same time, the global economy has been facing continued 3.0%. In line with the IMF, the OECD also expects the
inflationary pressures, in particular due to the increase in global economy to grow at a slower rate of 2.7% in 2023.
energy prices and food prices in the world. Tight monetary Meanwhile, the World Bank estimates global economic
policies to curb inflation by raising key interest rates in growth at 2.6%.
developed countries, especially in the United States (US) as
the world’s largest economic power, are also contributing
to the global economic slowdown.
126 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Indonesian Economic Review Prompt Manufacturing Index-Bank Indonesia dan
In line with the developments in the global economy, Pertumbuhan Ekonomi
Indonesia’s economy has also been facing the challenge
60.00 8.00
of the rise in inflation. High inflationary pressures in early
2023 resulted in a 25bps increase in the BI 7-day reverse 50.00
6.00
repo rate (BI7DRR) to 5.75% in January 2023. A further 4.00
25bps increase in the BI7DRR occurred in October 2023, 40.00
2.00
bringing the BI7DRR to 6.00% until the end of the year.
30.00 -
This increase in the BI7DRR is aimed at strengthening
(2.00)
the policy of stabilizing the rupiah exchange rate from 20.00
the impact of increasing global uncertainty and as a pre- (4.00)
emptive and forward-looking step to mitigate its impact 10.00
(6.00)
on imported inflation. Thus, inflation will remain under
0.00 (8.00)
control and reach 2.61% yoy in December 2023 or still
2Q123
1Q19
2Q19
3Q19
4Q19
1Q20
2Q20
3Q20
4Q20
1Q21
2Q21
3Q21
4Q21
1Q22
2Q22
3Q22
4Q22
1Q23
3Q23
within the target of 3.0±1% in 2023. Meanwhile, in line
with the reversal of capital flows from emerging market
economies (EMEs) to developed countries, the rupiah PMI-BI PDB growth (RHS) Linear (PMI-BI)
weakened 1.84% against the US dollar to 15,885 by
October 2023. However, at the end of 2023, the Rupiah Source: BI, processed
has strengthened against the US Dollar by 1.12% yoy to
15,399/USD based on the Bank Indonesia’s data. According In general, the performance of the business sector,
to BI, The strengthening of the rupiah was supported by the which is still well maintained, is in line with the Prompt
consistency of Bank Indonesia’s monetary policy and the Manufacturing Index - Bank Indonesia (PMI-BI), which
easing of global financial market uncertainty as indicated shows an increase throughout the year 2023. The PMI-BI in
by the inflow of foreign portfolio flows, attractive returns the fourth quarter of 2023 indicates that the performance
on domestic financial assets and the continued positive of manufacturing industry is in expanding phase (index >
economic outlook. 50). The PMI-BI in the fourth quarter of 2023 is 51.20%,
which is higher than the 50.06% recorded in the fourth
This performance was supported by the Indonesian quarter of previous year.
economy, which grew by 5.05% yoy in 2023, compared
to 5.31% yoy in the previous year. On the expenditure side,
household consumption expenditure is still the main catalyst
for the growth of Indonesia’s gross domestic product (GDP).
Household consumption expenditure grew by 4.82% yoy
in this period. The contribution of household consumption,
which reached 52.73%, reflects that people’s purchasing
power is still relatively well maintained, supported by the
government’s good inflation management.
Meanwhile, in terms of industrial origin, Indonesia’s
GDP growth was supported by several business sectors
that managed to achieve double-digit growth despite
slow growth. These include transportation and storage
(13.96.30% yoy) as well as accommodation and food service
activities (10.01% yoy). Other sectors that are supporting
Indonesia’s economic growth are the manufacturing sector
(4.64% yoy) and the information and communication
sector (7.59% yoy). Meanwhile, the electricity and gas
procurement sector has slowed from 6.61% yoy in the
previous year to 4.91% yoy in the third quarter of 2023.
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 127
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Management Discussion and Analysis
Banking Industry Overview
In line with Indonesia’s economic growth, which grew by Another support from the BI is the implementation of the
5.05% yoy in 2023, compared to 5.31% yoy in the previous KLM Liquidity Incentive Policy to encourage the allocation
year, the banking industry also recorded lower loan growth of bank credit and financing to priority sectors in support of
to third parties, amounting to 9.74% yoy as of November sustainable economic growth. This macroprudential liquidity
2023. The growth of loans provided by this commercial incentive policy is aimed at banks that channel financing
bank is lower in comparison to the same period in 2022, to sectors that have a high leverage effect on economic
amounting to 11.26% yoy. recovery, namely the mineral and non-mineral downstream
sectors, housing, tourism, social inclusion, and the green
financial economy. Moreover, BI implements foreign currency
Perkembangan kredit, aset dan DPK Bank Umum
liquidity innovation through the development of foreign
16% 12.000 currency placement instruments in the Indonesian financial
system in order to raise the availability of sustainable foreign
14%
10.000
currency liquidity for national economic development and
12% maintain macroeconomic and financial system stability.
8% 8.000
As a result of a lower growth of loans to third parties of 9.74%
6% yoy as of November 2023, the total assets of the banking
6.000
4%
sector were able to grow by 5.09% yoy. This performance
was lower than the 9.70% yoy in the same period of the
2% 4000
previous year with a higher loan growth of 11.26% yoy.
0%
This asset growth was offset by better productive asset
2000 quality with the gross NPLs ratio improving to 2.36 % as
-2%
of November 2023 from 2.65 % a year ago.
-4% -
2019 2020 2021 2022 2023 Kredit Modal Kerja, Investasi, dan Konsumsi
100% 8.000
Kredit Aset DPK Pertumbuhan Kredit
90%
Source: OJK, diolah 7.000
80%
6.000
70%
The credit growth in 2023 was supported by a favorable 5.000
60%
capital adequacy position with a Capital Adequacy Ratio
(CAR) of 27.97% as of November. This is higher than last 50% 4.000
year’s CAR ratio of 25.50%. The higher CAR ratio was 40%
3.000
supported by an increase in Tier 1 capital, which up by
30%
9.11% yoy to reach Rp1,659.70 trillion as of November 2.000
2023. The stronger Tier 1 capital had a positive impact on 20%
the ratio of Tier 1 capital to RWA, which surged to 26.30% 10%
1.000
from 23.90% in the previous year.
0% -
In addition, credit growth was also supported by adequate 2018 2019 2020 2021 2022 9M23
bank liquidity: the Loan to Deposit Ratio (LDR) was 84.87% Modal Kerja Investasi Konsumsi Total Kredit (RHS)
as of November 2023, up from 79.73%. The availability
Source: OJK, processed
of adequate liquidity is backed by the BI’s policy through
the issuance of Bank Indonesia Rupiah Securities (SRBI).
According to BI, the issuance of SRBI also raises the
flexibility of banks in the management of liquidity so that
it helps to maintain the lending capacity of banks.
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PT BANK MEGA Tbk 2023 Annual Report
Cumulative, credit provided to third parties used for The achievement of this NIM ratio has been further
productive purposes contributed 72.54% with a growth strengthened by the operational efficiency that has been
of 9.93% yoy to Rp4,959.77 trillion as of November 2023. successfully achieved by the national banking industry.
Of the total credit provided, the working capital credit The ratio of operating expenses to operating income
has a larger share of 45.49%, while the investment loan improved to 76.79% as of November 2023. This compares
contributed with 27.05%. Meanwhile, consumer loan with to 77.54% in the previous year. Digital banking services
a contribution of 27.46% was able to grow by 9.26% yoy also contributed to the efficiency of the bank’s operating
to reach Rp1,912.57 trillion amid inflationary challenges costs. The number of branches decreased to 3,426 units
in 2023. as of September from 3,450 units a year earlier.
The growth in credit in 2023 was followed by an higher Ultimately, the bottom line of the banking industry is
commercial bank profitability. The net interest income positively impacted by the performance improvements
increased by 9.54% yoy to Rp499.81 trillion as of November described above. Pre-tax profit for the year grew by 18.47%
2023. This increase was supported by 6.28% yoy average yoy to Rp290.48 trillion as of November 2023. In line
total productive assets growth to Rp10,131.86 trillion. with this performance, the ROA of the national banking
Thus, the national banking industry managed to record a industry rose to 2.76% as of November 2023, higher than
NIM ratio of 4.93% as of November 2023, up from 4.79% the 2.49% of the previous year.
a year earlier.
The Bank’s Position in the Industry
Based on POJK No. 12/POJK.03/2021 dated July 30, The Bank’s position in the national banking industry in
2021 regarding commercial banks, OJK determines the terms of loan disbursement, total assets and third party
classification of banks into banking groups according to funds (DPK) is as follows:
core capital (KBMI). Bank Mega with a core capital of IDR
17.26 trillion is classified in KBMI 3 category as it meets
the requirements of having a core capital of more than
IDR 14.00 trillion to IDR 70.00 trillion.
Uraian 9M23 2022 2021
Asset Industry 11.427,96 11.113,32 10.112,30
MEGA 132,05 141,75 132,88
MEGA’s market share 1,04% 1,28% 1,31%
Credit Industry 6.837,30 6.423,56 768,59
MEGA 65,69 70,31 61
MEGA’s market share 0,96% 1,09% 1,05%
DPK Industry 8.216,21 8.153,59 7.479,46
MEGA 89,44 102,95 98,91
MEGA’s market share 0,98% 1,26% 1,32%
Note: Industry data is as of November 2023, while Bank Mega data is as of December 2023.
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Management Discussion and Analysis
Business Segment and
Geographic Review
Operational Review by Business Segment
Electronic Chanel • Digital credit card display
Bank Mega has carried out a number of innovations in • Addition of Biller Data Packages, Multi Finance
order to improve the banking transactions through the Payments, Insurance and Tickets.
electronic channels. This innovation takes the form of the
following new features: In addition, the bank has also made innovations in the
• Cross-border QRIS transactions in Malaysia and form of the addition of billers for multi-finance payments,
Singapore insurance and tickets.
• Loan On Card application service (cash disbursement
with available credit card limit) The following table explains the achievements of the
• M-Smile facial recognition registration electronic channel in 2023:
Mobile Banking Internet Banking
Number of Users 784.118 23.101
Number of Frequencies (million) 55,2 2,5
Total Transaction Value (Rp Trillion) 36,3 47,9
Uang Elektronik Debit card ATM
Number of Users/cards 4,8 juta 228.918 238 ribu
Number of Frequencies 4.351 928.797 7,2 juta
Total Transaction Value Rp683 juta Rp411,03 milyar Rp2,4 triliun
Asset Management In addition, Bank Mega launched the Mega Proteksi
Bank Mega offers government bonds through primary Optima Link product in April 2023 to meet customer needs.
and secondary market mechanisms. Throughout the year This product provides optimal life insurance protection and
2023, there were 7 additional series of government bonds investment opportunities. Customers have the flexibility
offered on the primary market, namely SBR012, SR018, to allocate investment funds according to risk in order to
ST010, ORI023, SR019, ORI024, and ST011. Meanwhile, achieve maximum results.
for the secondary market, 50 government bond series are
offered daily: FR, SR, ORI, Indon and Indois. Wealth Management’s performance achievements in terms
of assets under management in 2023 are as follows:
Bank Mega is also collaborating with several investment
managers in the development and marketing of mutual
funds in 2023. These investment managers are Schroder
Investment Management Indonesia, Ashmore Asset
Management Indonesia, Manulife Asset Management
Indonesia and Mega Asset Management.
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PT BANK MEGA Tbk 2023 Annual Report
Asset Under Management (AUM) – (Rp)
Perubahan
2022 2023
Bond 7.437.866.590.250 9.512.521.391.800 27,89%
Mutual Fund 2.054.165.564.165 1.695.314.110.102 (17.47%)
Funding
In 2023, Indonesia’s economy will remain strong in an the priority segment of individual customers with balances
uncertain global economic environment. Bank Mega above IDR 500 million, where customers receive first class
focuses on growing low-cost funds through various personalized service, first class financial solution, first class
strategies to meet this challenge. The key measures are lifestyle privileges to meet the customer’s financial needs.
to develop digital-based banking services, increase the
number of new customers, especially in the retail and Bank Mega offers various savings products for Bank Mega
corporate sectors, and consistently improve the customer customers to select, namely Mega Dana, Mega Maxi, Mega
experience through comprehensive integration. Sharing, Mega Plan, Mega Perdana, Mega Ultima, Mega
Valas, and TabunganKu. Specifically for the Mega Dana
One of the main initiatives is the development of digital and Mega Maxi products, customers will receive benefits
services, especially mobile banking (M-Smile), which in the form of MPC loyalty points that are integrated with
aims to make it easier for customers to conduct financial the CT Corpora Ecosystem.
transactions. This improvement includes adaptation to the
latest payment systems such as QRIS (Standard Indonesian The Mega Sharing product is a savings product. In this
QR) and SNAP (National Open API Payment Standard), product, Bank Mega works in synergy with its customers
which are in line with government programs. to distribute funds for social activities. The form of the
social activity is in the form of social donations that
To increase third party funds (DPK), Bank Mega are intended for educational activities, public health,
implemented a strategy focused on increasing low-cost community empowerment, and natural disasters in
funds. This is being done through customer acquisition Indonesia. Customers are invited to set aside a minimum
in the retail (Mass Market) and priority (MegaFirst) of 1% of the interest earned and an additional 1% from
segments. In addition, Bank Mega continues to develop Bank Mega.
customer loyalty programs to support the growth of funds
under management. Retail Funding Strategy
The 2023 third-party fund collection strategy will focus
By 2023, the DPK of Bank Mega reached 89.45 billion. on growing individual and corporate sector funds, as
This is related to more efficient management of DPK, well as increasing fee-based income by continuing to
especially in terms of balancing credit growth, strategies develop digital-based banking services, attracting new
to maintain the cost of funds amidst competition in deposit customers, especially in the retail and corporate segments,
interest rates, as well as in the face of a decline in funds by improving the overall integrated customer experience.
from several large customers. Bank Mega is committed To achieve this, here are several work plans for 2023,
to maintaining a balance between the growth of loans namely:
and the TPF, as well as to ensuring the efficiency of the 1. Develop a virtual debit card for faster on-boarding
cost of funds. and improved transaction services by completing the
M-Smile feature in terms of products (Forex products,
There was a decrease in deposits of -13% compared Term Savings, Deposits, etc.), payments, recharges,
to 2022. This was due to withdrawals by several large transfers, etc.
customers. Therefore, Bank Mega is now focusing on 2. Acquisition via digital channels through a faster on-
increasing the DPK coming from its retail segment. boarding process with attractive promotions supported
by virtual cards.
Retail Funding 3. Target the millennial and young family segments
The main objective of Bank Mega’s Retail Funding Sector is by introducing products and services that meet
to provide financial services to all of Bank Mega’s customers their needs.
by offering various transactional products and services that 4. Enhance debit card benefits at strategic CT Corpora
meet the different needs of individual Mass Market and and non-CT Corpora merchants.
MegaFirst customers. MegaFirst customers are intended for
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Management Discussion and Analysis
5. Offer attractive savings programs for the affluent consumer. customer acquisition and also make it easier for customers
6. Continue to improve the quality and productivity of to access banking services simply by using a smartphone.
marketing personnel, especially in the Mega First and
Corporate segments, and develop Internet banking Mobile Banking
for corporate cash management. In line with the evolving needs of customers to conduct
banking transactions that are effective, fast, secure and easy
Electronic Channel (e Channel) to access anywhere and anytime, Bank Mega will continue
The development of the global world economy and the to develop M-Smile services throughout 2023 in the form
competition for digital services in the financial business of additional services such as overseas transactions or QRIS
industry requires the banking industry to continue to Cross-Border in Malaysia and Singapore, developing the
innovate and follow the development of digital financial Loan On Card feature, namely applying for cash funds
services in line with the growing needs of customers for using the available credit card limit, displaying a digital
banking transactions. Bank Mega plays an active role and credit card so that customers can conduct e-commerce
contributes to the development of payment system services transactions without waiting for a physical card, adding
and electronic banking services, especially in Indonesia. purchasing and payment features such as data package
credit, multifinance payments, insurance and airline tickets.
Bank Mega plays an active role in the development of
payment systems and electronic banking services, namely Bank Mega’s M-Smile electronic banking service is also
by following the development of government programs equipped with a face verification process (Face Check
in payment systems such as QRIS (Standard Indonesian Detection) to ensure customer security in accessing
QR) and SNAP (National Open API Payment Standard), accounts and/or credit cards and making transactions
where the feature development is mainly focused on the safely and conveniently.
development of mobile banking services. M-Smile.
The growth in the value of M-Smile mobile banking
With the development of NFC (Near Field Communication) transactions in 2023 compared to 2022 will increase by
technology, Bank Mega has also developed a payment 73%, showing further potential for better customer growth
system for M-Smile using a contactless credit card. Based on and also an increase in the level of customer confidence in
the digital display of credit cards, which enables customers conducting transactions with M-Smile. M-Smile transactions
to conduct e-commerce transactions without waiting for in 2023 have reached 55.2 million transactions with a
the physical card to be received by the customer, it is nominal transaction value of IDR. 36.3 trillion. Currently,
hoped that this feature will enable Bank Mega to expand M-Smile has recorded 784,118 users, this number has
increased compared to 2022 of 581,311 users.
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Internet Banking digital or electronic data. Types of electronic money based
In the rapidly developing era of digitalization of Internet on storage media include server-based electronic money
services, Bank Mega continues to improve Mega Internet and card/chip-based electronic money. The advantages of
Banking services by adding various purchase and payment electronic money compared to other non-cash payment
functions to meet the needs of its clients. instruments are easy registration and practical and safe use.
Bank Mega’s Internet banking services consist of Individual As a part of the instruments of the payment system, the
Mega Internet, which is designed for individual clients, use of electronic money in economic activities continues to
and Business Mega Internet, which is designed for grow. In 2023, the number of users of Bank Mega electronic
corporate clients. The Individual Mega Internet service money, both chip-based and server-based, reached 4.8
enables individual customers to conduct banking million users. Meanwhile, electronic money transactions
transactions anytime and anywhere through a website, have reached 683 million rupiah, dominated by QRIS
while the Business Mega Internet service enables corporate transactions. Through the QRIS function of server-based
customers to conduct banking transactions and manage e-money, cashless payments can be easily and efficiently
their business activities. made by e-money users via mobile phones.
The number of transactions recorded via Bank Mega’s Wealth Management
Internet Banking in 2023 reached 2.5 million transactions Bank Mega’s wealth management services are not only
with a transaction value of Rp47.9 trillion. Meanwhile, the limited to investment for the development of wealth,
number of Bank Mega Internet Banking users stood at but also provide services in the form of protection for
23,101 users in 2023. the protection of customer’s wealth. With the support of
branch offices and certified marketers, Bank Mega will
ATM assist customers in financial planning and management.
Developments made in ATM services in 2023 include Currently, customers can easily enjoy wealth management
adding multi-finance payment functions, insurance services through M-Smile, Bank Mega’s mobile banking
payments and also air ticket payments. application. M-Smile allows customers to manage their
portfolios anytime, anywhere.
In 2023, the number of transactions made using ATMs
reached 7.2 million transactions valued at IDR 2.4 trillion. Bank Mega actively provides information on wealth
Bank Mega ATM is continuously developing and adding management services to customers through events in
features such as additional payment functions for utilities, cooperation with the Ministry of Finance and investment
recharging, loans, e-commerce, cable TV & internet and manager partners.
various other types of payments to meet the banking needs
of Bank Mega customers. Bank Mega ATMs are also in In 2023, Bank Mega was appointed by the Ministry of
the process of developing an acquiring service network Finance as a distribution partner for the offering of seven
to be able to accept transactions from other bank cards series of government bonds in the primary market, namely
from outside of Indonesia. series SBR012, SR018, ST010, ORI023, SR019, ORI024 and
ST011. There are other new investors who have started
Debit Cards investing together with Bank Mega. In addition, Bank
ATM/Debit Card is a facility provided by Bank Mega to Mega actively markets government bond series in the
its savings product customers. The Bank Mega Debit secondary market on a daily basis.
Card can be used at physical merchants as well as online
merchants. Customers who use the Bank Mega Debit Card In order to complete the product as part of the satisfaction
get lifetime discount benefits on the CT Corp network and of customer needs, Bank Mega collaborates with investment
get discounts at other merchants such as e-commerce managers as professional management institutions to
that cooperate with Bank Mega. The total transaction provide asset diversification options for customers through
volume on debit cards reached Rp 411.03 billion with mutual fund products.
the number of transactions reaching 928.8 thousand
transactions in 2023. In addition to the development of investments, protection
is also a step towards the protection of customers from
Electronic Money various financial risks. Bank Mega is aware of this need and
Non-cash payment facilities have evolved into various offers a wide range of insurance products that customers
payment instruments, one of which is electronic money. can choose in accordance with their needs, in collaboration
Electronic money is a form of money without physical with insurance partners, through both life and accident
money (cashless money), which is stored in the form of insurance products.
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Management Discussion and Analysis
Wealth Management Assets Under Management (AUM) 2. Maximize cash management sales to contribute to the
is Rp13.8 trillion by end 2023. growth of cheap funds (current accounts) at Bank Mega.
3. Offer selective interest rates to customers in order
2024 Retail Fund Collection Strategy to reduce COF in accordance with Bank Mega’s
All of the programs and initiatives that have been successful management strategy.
in promoting the growth of the DPK will continue to be
implemented in 2024. The programs and initiatives that The Strategy prepared in 2023 is not yet optimal due to the
will be implemented are very volatile and uncontrolled increasing market interest
1. Acquiring the affluent segment by creating community rates, which are expected to continue rising. The strategy
events and the mass segment, especially the to optimize the collection of corporate funds in ministries,
millennial segment, by introducing products that meet BUMN and conglomerate companies has had a negative
their needs. impact. BUMN banks also offer very competitive interest
2. Developing contactless and tap-to-pay debit cards to rates compared to the ability of the Bank to fund interest
speed up transactions and increase transaction volume. rates with KBMI 3.
3. Gradually developing M-Smile services with new
features, including QRIS Crossborder, QRIS TTS/Tuntas, Corporate Funding Performance
QRIS (Contactless), overseas remittances, financial In 2023, the corporate funding collected deposits
management wallets, lifestyle services, payment amounting to Rp34.33 trillion. The CASA ratio was 6%
acceptance services using M-Smile at merchants, and higher in comparison to 2022 with an increase in savings
other service features. funds of Rp643 billion. However, there was a 33% yoy
4. Acquiring corporate customers in winning sectors, such decline in total deposits.
as mining, digital companies, finance (insurance, etc.),
and acquiring subsidiaries of big group customers 2024 Strategy and Plan for Corporate Funding
who have joined. The year 2023 will be a very challenging experience for
5. Continuing the promotion of free transfer fee services is Corporate Funding, especially in terms of deposit rate
one of the bank’s propositions, so with this promotion competition in a very uncontrolled market. Based on this
it is hoped that there will be an increase in transactions experience, Corporate Funding has developed a strategy
and funds. that will be implemented in 2024 in order to maintain the
6. Increasing the benefits of debit cards at strategic CT stability of third party funds in Corporate Funding.
Corpora merchants and at non-CT Corpora merchants.
7. Attracting affluent customers with attractive The main strategy that will be implemented is to target
savings programs. NTB corporate customers with a size of IDR 100 billion - IDR
8. Continually improve the quality and productivity of the 200 billion. This strategy will focus on new customers (NTB)
sales force, particularly the megafirst and corporate who are subsidiaries of existing conglomerate customers
sales forces. and approach existing customers who have corporate
9. Developing corporate Internet banking for corporate suppliers or buyers from existing customers.
cash management.
Existing customers who are active in deposit placement
Corporate Funding will also be approached to offer fund placement in current
Corporate funding is aimed at non-individual clients accounts. Increase the adoption and implementation
(companies). Bank Mega offers various products in terms of cash management so that it has a positive impact
of current accounts and term deposits in both rupiah and on increasing third party funds, especially in current
foreign currency. To support CASA growth, Corporate accounts. The implementation of cash management
Funding cross-sells customers cash management services can also generate fee-based income from transaction
such as Virtual Accounts (VA), Payroll and Corporate Cards. fees paid by customers through the bank’s mega cash
In addition, Bank Mega also offers Corporate Funding management channel.
customers attractive interest rates on corporate current
accounts and fixed deposits. Collaboration between Funding, Treasury and Lending
will be further improved to maximize sales of Bank Mega
Corporate Funding Strategy products and Bank Mega Fee Based Income.
During 2023, Corporate Funding re-profiled customers
focusing on BUMN and Big Company customers. Corporate
Funding strategy in 2023, namely:
1. Maximize customers from conglomerates, public service
agencies (BLU), ministries and state-owned enterprises.
134 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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Page 136
Management Discussion and Analysis
Credit
Bank Mega’s business segments in credit disbursement Retail and Commercial Credit (SME & Consumer)
activities are divided into corporate credit, commercial In 2023, credit disbursement to the Retail (SME & Consumer)
and retail credit (UKM and consumer), and indirect channel and Commercial segments reached approximately Rp3
credit. In 2023, the outstanding credit disbursed by Bank trillion. The share of credit disbursement to the Retail
Mega reached Rp66.4 trillion. The credit disbursement and Commercial segments is 5% of the Bank’s total
performance of each segment is shown below. outstanding credit.
Corporate Credit The Retail and Commercial segments still need to focus on
Throughout 2023, the total outstanding credit disbursed efforts to closely monitor the debtors who have benefited
by the Corporate segment reached Rp45.37 trillion. This from the Covid-19 stimulus in the form of restructuring,
condition is Rp3.8 trillion smaller than the position in as the global and national economic conditions have not
December 2022. This credit growth was not achieved yet recovered. This requires the Retail and Commercial
mainly due to the repayment of one of the corporate segments to ensure that the business conditions and
debtors, which is quite significant. This segment’s payment of debtors’ obligations to the Bank run well
distribution is the largest, reaching 68.3% of the Bank’s and in accordance with the plans agreed upon when the
total credits. stimulus was provided, especially after the stimulus period
ends. Even if this segment is not able to record a better
In 2023, the corporate segment managed to record a profit than in 2022, it can still record net interest income
profit of approximately Rp2 trillion and will continue to be of Rp79 billion.
the largest profit contributor, namely 87.7% in the Credit
Directorate. The total net interest income of the corporate
segment stood at Rp1.8 trillion in 2023. Another source of
profit comes from fee income, amounting to Rp245 billion.
136 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Indirect Channels Each segment has made plans for the strategy and focus
The Indirect Channel segment managed to grow by Rp231 to be developed to meet the challenges of 2024, namely:
billion to approximately Rp11.7 trillion in 2023, or a growth
of 2.02% compared to 2022. The distribution share in this Corporate Credit:
segment is the second largest, reaching around 18% of • Focus on corporate borrowers that belong to large
the bank’s total outstanding loans. conglomerates (have diversified businesses and
excellent financial strength) and are backed by the
This segment was able to record a profit of IDR 338 billion owners of the conglomerate.
and contributed 15 percent of the total profit of the • Corporates will participate more actively in
Credit Directorate. This figure is the second largest profit syndicated deals.
contributor in the Credit Directorate. The Indirect Channel
segment recorded a net interest income of IDR 426 billion. Indirect Channel Credit
• Focus on existing financial institutions/multifinances,
Digital Marketing including group partners.
The digital marketing channel managed to acquire 25,266 • Focus on partners belonging to conglomerates/banks.
new credit card customers in 2023, or 245% growth • Also focus on credit quality monitoring and end-to-end
compared to 2022, when 7,322 new credit card customers process monitoring.
were acquired. The share of the additions in this channel
is the second largest, reaching approximately 30% of the • Commercial and Retail Lending
total growth of the new credit card customers of the Bank. • Optimize branches to initiate credit.
• Focus on cities that are business hubs, have potential
With various digital marketing campaigns throughout for economic growth and are supported by adequate
2023, we managed to increase the satisfaction and loyalty and ready infrastructure.
scores of credit card customers from -27.1 to 9.8, as well • Maintain existing loan portfolio and credit quality.
as those using the M-Smile application from 4.9 to 27.3
at the end of 2023. As part of the Bank’s efforts to increase fee-based income,
the Bank will be disciplined in the application of loan fees
Strategy and Work Plan 2024 and will optimize the imposition of special fee income for
General credit strategies in 2024 include: high-risk loans. These efforts will also be accompanied
• Focusing loan growth on the corporate segment. Focus by the optimization of trade finance services, namely the
on lending to economic sectors that are still capable of issuance of LC, SKBDN, Bank Guarantee and Standby LC
positive growth under uncertain economic conditions, on an ongoing basis. This is expected to increase marketing
including national strategic projects and lending to and cross-selling synergies in the context of increasing
conglomerate groups with strong finances, especially fee-based income.
companies with solid ratings and financial conditions.
• Optimizing branches and regions to grow retail and
commercial lending.
• Optimizing credit margins and fee income through
appropriate pricing discipline.
• Deepening relationships and discipline in monitoring
debtor companies.
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Management Discussion and Analysis
Credit Card
2023 is a year of economic revival characterized by mobility has brought significant changes to the banking industry.
and activities such as trade transactions and high traffic on The change in people’s transaction patterns towards digital
tourist routes, both domestic and international. There is has encouraged banks to accelerate the transformation
also a phenomenon of change in the way of transactions, process towards digital banking. Bank Mega’s commitment
where customers tend to avoid physical contact is to continue to provide good digital banking services
activities, which has led to an increase in contactless and and also maintain the precautionary principle to provide
cashless transactions. comfort and security to customers so that they can manage
banking activities independently.
However, throughout 2023, the credit card business will
still face challenges in increasing revenue. This is because Bank Mega also continues to improve the digitization
the easing policy is still being extended, namely Bank process to increase customer satisfaction by providing
Indonesia Regulation No. 24/136/DKom dated May comfort and convenience. Customers are provided
24, 2022 regarding the reduction of credit card interest with convenient access to banking through the M-Smile
rates and the reduction of late fees. This policy has been application, which is continuously enhanced by adding
extended until December 31, 2023. However, Bank Mega credit card functions such as applying for a credit card,
remains committed to continue to offer and develop/ activating a credit card, converting transactions to
innovate product features, technology, promotions and installments, setting limits, updating customer data, and
other services that meet customer needs. setting a card block in case of loss, without having to visit
the Bank Mega branch or contact the call center.
Bank Mega’s credit card business in 2023 has shown quite
significant growth, which is reflected in the achievement As a processing bank (acquiring bank), Bank Mega also
of sales volume of IDR 19 trillion in 2023. The increase in participates in supporting regulatory policies so that they
sales volume was supported by the growth in domestic can continue to increase digital transactions, one of which is
and international transactions, both online and offline. through QRIS. Bank Mega is part of the QRIS Cross Border
This growth was also followed by positive growth in the project which is applied in 3 countries such as Malaysia,
number of debit balances. Positive contributions were Thailand and Singapore. Bank Mega is also developing its
made by the online transaction segment and overseas current payment gateway capabilities to conduct online
transactions, which contributed a positive growth of 34%. transactions to meet the transaction needs of merchants.
In terms of the customer acquisition process, Bank Mega The Importance of CT Corp’s Synergy Role with Bank
has relied on digitalization, where the process is paperless Mega Credit Cards
and uses all digital verification tools. This digitalization Bank Mega is a bank that has an ecosystem advantage
step, in addition to creating an efficient process, also under CT Corp’s business network, and Bank Mega will
strengthens the precautionary principle implemented consistently continue to have synergy in the development
as part of the strategy to keep the credit card portfolio of the banking business in order to provide benefits to
in a healthy and high quality condition. As a result of credit card customers in meeting their needs. Bank Mega
this digitization, the credit quality of the portfolio has customers can also enjoy various additional benefits
improved, as reflected in the reduction of the NPL ratio such as discounts and attractive offers in many merchant
from 2.8% to 2.3%. categories such as retail, lifestyle, entertainment, hotels,
travel and others.
In 2023, Bank Mega introduced “Make It First” as an
appreciation for the loyalty of Mega First Infinite credit The synergy with other subsidiaries of CT Corp. is one of
card holders and other Mega credit cards by offering the strengths of Bank Mega in optimizing and making Bank
customers the opportunity to be the first to enjoy events Mega credit products have many benefits and advantages
held by Bank Mega, such as group viewing events and over other credit cards.
the opportunity to taste Baskin Robbins ice cream and
feel the freshness of Re.Juve cold pressed juice by simply As a form of appreciation for customer loyalty, both credit
exchanging 1 MPC or the equivalent of Rp. 1,-. cards and savings, Bank Mega offers MPC Points that are
integrated and accessible on all CT Corpora ecosystem
The Ever-Increasing Trend of Digitalization in the Banking platforms. Customers benefit from every credit card
Industry purchase or accumulated savings balance by receiving
Digital transformation has brought various impacts, rewards in the form of MPC Points. The collected points
especially in people’s lives, one of which is the use of can be 100% redeemed for purchases at merchants that
various technologies in the financial services sector, which are members of the CT Corp ecosystem with a nominal
138 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
value of 1 point, which is equivalent to 1 rupiah. Merchants prices and a low-interest installment program. As well as
can offer rewards such as free flights by redeeming MPC special offers of up to 10% discount for MegaFirst Infinite
Points at Antavaya, discounts on daily necessities at Credit Cards at all AntaVaya outlets throughout Indonesia.
Transmart, or redeem them to buy the latest fashion at
Metro Department Store. Metro Department Store is one of the companies under
CT Corp that bridges lifestyle needs by offering quality
Food & Dining clothing and accessories products. The company’s
Bank Mega Credit Card customers with culinary hobbies philosophy is to provide a comfortable and enjoyable
can also enjoy special offers as Bank Mega has a Bank shopping environment and experience. Bank Mega and
Mega Dining Together Program with discounts of up to Metro Department Store have collaborated to create an
50% in partnership with hundreds of restaurants and cafes exclusive program for all Bank Mega credit card holders,
across Indonesia. In addition to the Bank Mega Credit namely a 10% discount and redemption of reward points
Card, it also offers exclusive offers throughout the year that can be enjoyed throughout the year. Alternative family
specifically at Trans F&B merchants in the form of discounts vacations at Trans Studio Cibubur, Bali, Makassar and
of up to 50% at Coffee Bean and Tea Leaf, Baskin Robbins, Bandung, which offer exciting and interesting rides, as well
Wendy’s, Warung Wardani, Gyukatsu and Tasty Kitchen. as Indonesia’s first snow playground at Trans Snow World
Juanda Bekasi, will remain open throughout 2022, albeit
Fashion & Lifestyle with limited operations. The Bank Mega credit card offers
Especially for fashion lovers and cardholders who like to an economical vacation with discounts of up to 25% on
collect their favorite brand items at Trans Fashion, the Trans Studio tickets. Apart from enjoying the rides, Trans
Bank Mega Credit Card offers a special discount offer of Studio Bandung Integrated Area also offers opportunities
up to 20% for the MegaFirst Infinite Credit Card and 10% to indulge by shopping at Trans Studio Mall or staying
discount for other Bank Mega Credit Cards at more than at Trans Luxury Hotel Bandung, Trans Resort Bali, Love
50 Trans Fashion outlets with the brands Aigner, Canali, Fashion Legian and IBIS Hotel Bandung. Bank Mega Card
Furla, Geox and Hugo Boss. Travel & Leisure Despite holders can enjoy stay offers at special prices and discounts
the fact that the tourism and industrial sectors are the of 50% for weekdays and 25% for weekends.
most affected by the COVID-19 pandemic, Bank Mega
continues to collaborate with Antavaya Tour & Travel and Grocery Stores
go.com (the online platform of the Antavaya Group), Transmart Carrefour Indonesia, a shopping center with
offering tickets, accommodation, tourist packages and hypermarket concept under PT Trans Retail Indonesia,
various other privileges. The benefits obtained by using which has a one-stop shopping concept, was introduced
a Bank Mega credit card include: special prices for the to offer a variety of products at low prices and the best
purchase of tour packages, competitive international service. Bank Mega has cooperated with all Transmart
ticket prices and a low-interest installment facility program. stores to provide the best benefits for all Bank Mega credit
As well as special offers of discounts of up to 10% for card holders by offering a 10% discount and redeeming
MegaFirst Infinite Credit Cards at all AntaVaya outlets reward points that can be enjoyed every day throughout
throughout Indonesia. Metro Department Store is one of the year.
the companies under CT Corp that bridges lifestyle needs
by offering quality clothing and accessories products. The Media & Entertainment
company’s philosophy is to provide a comfortable and TRANS TV, TRANS7, CNN Indonesia and Detikcom are also
enjoyable shopping environment and experience. Bank companies under the flagship of TRANSMEDIA. Together
Mega and Metro Department Store have collaborated to with Bank Mega, TRANSMEDIA is working together to
create an exclusive program for all Bank Mega credit card increase brand awareness and provide various promotional
holders, namely a 10% discount and redeeming reward program options, especially for Bank Mega cardholders
points that can be enjoyed throughout the year. and the general public. Of course, with TRANSMEDIA, it
will be easier for Bank Mega to promote the innovations
Travel & Leisure that are and will be carried out by Bank Mega.
Despite the fact that the tourism and industrial sectors
have been severely affected by the COVID-19 pandemic, Financial Institutions
Bank Mega continues to collaborate with Antavaya Tour CT Corp also has several financial institutions, such as Mega
& Travel and go.com (the online platform of the Antavaya Insurance, which provides general insurance services, and
Group), providing tickets, accommodation, tour packages PFI Mega Life, which provides life insurance services. The
and various other privileges. Among the benefits obtained purpose of Bank Mega and the two insurance companies
by using a Bank Mega credit card are: special prices for the mentioned above is to assist credit card holders in financial
purchase of tour packages, competitive international ticket planning, personal protection, and ownership of valuables.
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 139
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Management Discussion and Analysis
Shopping Mall 2024 Strategy
The synergy with CT Corp Group in the area of retail Bank Mega is committed to and will consistently maintain
shopping malls makes it easier for Bank Mega to carry synergy with the CT Corp ecosystem, as well as leverage
out credit card customer acquisition activities and increase the bank’s strengths to achieve credit card growth by
awareness through mall branding. Trans Icon Mall Surabaya, offering additional products or services to customers,
which will be inaugurated in August 2022, completes the both funding customers, corporate funding customers
mall network that was previously spread across various and lending customers. Bank Mega will also participate in
major cities in Indonesia. supporting the digital transformation process through the
development of the M-Smile service, which aims to meet
needs and provide digital convenience through digital-
Net Promoter Score
based credit card product features. It is hoped that Bank
Q1 2023 Q2 2023 Q3 2023 Q4 2023 Mega’s initiatives in 2024 will receive a positive response,
such as the virtual credit card feature, this card will make it
easier for customers to make faster and safer transactions,
16,4 27,3
and this card can be used anytime and anywhere for online
16,4 and offline transactions.
9,8
4,9
-5,7
-27,1
M-Smile Credit Card
• 27.4K New Credit Card Customers Acquired and
become the 2nd largest channel in Bank Mega
• MegaMin popularity on TikTok, Instagram, Facebook,
and Twitter as the face of Bank Mega on social media
in order to connect with our customers and potential
customers through our engaging Edutainment contents
and campaigns.
• Increase NPS (Net Promoter Score) of M-Smile and
Credit Card in positive numbers. More and more of
our customers are using and loving our Credit Card
and M-Smile apps compared to other banks.
140 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Treasury & Financial Institutions
A. Treasury Funds rate will lead to a widening of the interest rate
In 2023, Indonesia’s economic growth is likely to be was differential. However, the Fed’s policy calibration is
considered sustained still sustainable amidst an increase expected to moderate the strengthening of the dollar
in global economic turmoil. The world economy iwas index. The FED has the potential to slow down the
confronted with a rise in global inflation, which in turn aggressiveness of the Fed Funds rate hike in the United
triggers an aggressive global monetary tightening response States. In 20232024, the FED is also expected to stop
through a policy of high interest rates for an extended the cycle of rising interest rates amid improvements in
period of time (higher for longer). This is exacerbated by the global economy.
growing risks, such as China’s real estate problems and
several US banks with high exposed exposure to in the In Indonesia, Bank Indonesia’s decision to raise interest
technology sector failing. In the midst of these global rates has been taken as a preemptive and forward-looking
economic and financial system challenges, the role of the step to reduce inflation expectations that are currently still
financial sector in the domestic economy remains intact. high and to ensure that future core inflation returns to the
Indonesia’s economic growth has resumed its upward target of 3.0 ±1% sooner, i.e. by the first half of 20243,
trend. This growth, which remains strong amid declining as well as to strengthen the policy to stabilize the rupiah
export performance due to the slowing economy and exchange rate so that it is in line with its fundamental value
global commodity prices, is mainly driven by strong due to the strong US dollar currency and high uncertainty
domestic demand in line with higher growth in household in global financial markets, while domestic economyic
and government consumption and increased investment. demand remains strong. Bank Indonesia also continues
to strengthen its policy mix response to maintain the
In 2024, the global economy is expected to continue stability and momentum of the economic recovery through
to slow down, especially as a result of the aggressive monetary operations and strengthening the stabilization
monetary policy in 2023, amid inflationary pressures that of the rupiah exchange rate by remaining in the market
are starting to ease in the second half of 2023. as part of the efforts to control inflation.
Investors’ views on the Indonesian economy remain The impact of Bank Indonesia’s policy directly increases
positive on the back of the country’s strong economic liquidity in the banking system. However, this increased
growth outlook and improvement in domestic demand. liquidity does not directly affect bank lending. Instead, it
The Federal Reserve’s policy remains an important factor increases bank investment, especially in securities.
influencing the global economy. An increase in the Fed
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Management Discussion and Analysis
Market developments in line with the normalization of recovering. In the midst of these various conditions, the
global economic policies, where almost all central banks company’s focus is to remain active in financial market
are raising interest rates to fight inflation, will was also activities so that it can be a significant contributor to the
provide an interesting dynamic for Treasury to capitalize company’s overall performance, while always being mindful
on. Treasury will taketook advantage of the momentum of compliance and risk corridors.
of economic recovery, which is expected to increased the
income of the Treasury business segment. Global Market Sales (GM Sales)
Running In doing businessa, Global Market Sales business
Under these conditions, Bank Mega Treasury is actively requires a strong knowledge skill of the global marketplace,
and conservatively managing its business. It is prudently which has become highly more competitive. This expertise
maintaining its asset and liability portfolio so that it can is combined with a deep understanding of the local market
continue to generate profits while paying attention to and innovation to increase competitiveness and offer
liquidity. Amidst challenging and uncertain economic competitive prices. The company also remains committed
conditions that will remain uncertain in 2023, Treasury to providing the best service to customers. These various
iwas still positioned to capitalize benefiting on the market efforts are necessary to improve GM Sales’ competence
volatility that exists in the market. The following are the and capability in the marketing of providing Global Markets
substantive steps that will be has been taken by the products to its Customers.
Treasury over the course of 2023.
The Company has been encouraged to increase the
1. Continue to invest the Bank’s excess liquidity in assets synergy with internal parties related to the marketing of
with relatively lower risk, namely government bonds to provide Global Markets products due to the increasing
and also placements with Bank Indonesia, while level of competition among banks to increase customer
seeking the best return commensurate with the risks market share. The marketing, character, risks, and product
faced in order to optimize the Bank’s income. transparency of Global Markets products will be maintained
2. Manage the funding gap between assets and liabilities so that they are in compliance with applicable regulations.
in such a way that the Bank is secure enough to
maintain its liquidity on a daily basis. In 2023, Global Markets Sales is more sophisticated in
3. Maintain High Quality Liquid Assets (HQLA), Liquidity seeing customer needs for Global Markets products
Coverage Ratio (LCR) and Net Stable Funding Ratio such as bonds, foreign exchange products and derivative
(NSFR) to ensure the stability of the bank’s liquidity financial products.
at all times.
Global Markets Trading (GM Trading)
The aforementioned strategies are able to maintain the In 2023, Global Markets Trading wais positioned to
income of the Company in the midst of the challenges capitalize took benefit on the opportunities that exist in
of the uncertain economic conditions in 2023, while the marketplace. Economic indicators , especially in the
maintaining the liquidity. Revenues are primarily generated advanced economies, show uncertainty in global economic
from net interest income on securities assets. movements amidst an improvement in inflation levels
towards pre-pandemic levels, especially in the advanced
B. Global Markets economy countriesies. Sentiment in the financial markets
2024 will be another interesting year for Indonesia’s tends to be positive. This is , supported by growing
financial industry. The outlook for the domestic economy expectations for the end of the global interest rate hike
remains good amidst the potential for a global economic cycle, following the release of the U.S. employment data
slowdown; Indonesia’s GDP growth is expected to remain and the continued decline in the inflation rate. Optimism
stable in 2024, supported by the potential for increased wais also being influenced by the introduction of fiscal,
campaign spending ahead of the presidential election monetary and financial sector stimulus measures in China
(Pilpres) in February and the simultaneous regional to stem the decline in economic output, including the
elections in November. It is hoped that the election will resolution of problems resolve problems in the real
help restore the purchasing power of society at large. estate sector.
Fundamentally, investors’ view of the Indonesian economy Meanwhile, global geopolitical tensions are on the rise
remains positive. This is in line with Indonesia’s economic as a result of the ongoing conflict in the Middle East
growth outlook, which remains strong and domestic and the victory of the right wing in several countries.
demand is improving. It is also estimated that global However, the impact on oil and energy prices is still limited
inflationary pressure is expected to ease in 2024, which in light of the ongoing trend of weakening demand. In
is expected to cause global financial markets to start addition, the pressure from rising food commodity
142 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
prices is expected to was easinge as the El Ninño During For In 2024, IBFI will continue to seek new clients
phenomenon weakenssubsided. and also deepen its bank and non-bank clients by marketing
IBFI’s core business, namely bank and non-bank funding
These developments have contributed to the strengthening and trade finance transactions from foreign banks and local
of global financial markets. They have also boosted demand banks. In addition, IBFI will continue to support Global
for equity, debt, and foreign exchange. Non-resident Markets sales team in line with the increasing number of
investors are also beginning to enter emerging market treasury transactions.
financial markets. All of theseis provides an opportunity for
the Global Markets Trading team to engage in day-to-day Treasury & Financial Institutions Strategy for 2024
activities to generate fee-based income. Synergies with For In the year 2024, the Treasury & Financial Institutions
the Global Markets Sales team will continue to be realized (TSFI) business will continue to focus on a client-centric
by offering competitive pricing to achieve market share business model. This will be achieved through the
targets while maintaining strict compliance with internal, implementation of a strategy that will provide a complete
external and regulatory requirements. financial market services with complete solutions that
cover all market segments (foreign exchange, interest
By In 2024, GM Trading anticipates that the foreign rates and derivatives).
exchange and fixed income markets will remain active with
all existing factors on both the domestic and international In line with TSFI’s commitment to be the customer’s
markets. GM Trading will continue to take an active part first choice, the company will be strongly focused on
in the exploration of the market penetration, while still customer service. At the same time, it will continue to
paying attention to the existing situation and conditions. monitor market developments. This will enable it to create
a sustainable and profitable business model for both clients
Meanwhile, for the bond market, overall interest rates seem and the bank.
towill start to decline in 2024. GM Trading will need to
actively participate in the market penetration deepening In 2024, there will still be a number of some challenges that
in both in Rupiah bonds and other currencies such as US will have an impact on the bank’s performance, especially
dollar bonds in order to maintain fee-based income. In in the TSFI business segment. The economyic recovery
2024, it is estimated that global interest rates will decline is expected to increase the opportunities for Treasury to
as inflation is brought under control due to economic conduct day-to-day activities to generate fee income and
recovery, so it is necessary to be more active in order to capital gains.
maintain fee income.
The Company will continue to pursue TSFI’s key priorities
C. International Banking & Financial Institution (IBFI) in 2024 in order to achieve sustainable growth, namely
After the pandemic conditions, which have started to
improve, IBFI continues to carry out activities in order a. Optimize transactions with retail customers, especially
to achieve the objectives, making several adjustments, the MegaFirst segment.
especially in terms of meetings with bank and non-bank b. Promote cross-selling to corporate clients, both lending
clients, face-to-face or via zoom meetings. and funding, with products that meet their needs.
c. Continue to market current Treasury products such as
Statistically, during 2023, the IBFI team held meetings with FX, FX Swap, DNDF, FX Option, CCS, IRS, Call Spread
existing and potential clients an average of 12 times in a Option, Bond Option, Bond Linked Investment to
period of 1 month, resulting in an increase in the number of meet client needs by organizing client events, client
current accounts of more than 90% over the previous year. calls and regular market updates to existing and
potential clients.
The activities of IBFI through the financingfunding products d. Support the development of electronic channel
and the products related to the treasury transactions and platforms and encourage clients to trade through
the trade finance transactions, showed an increase in the existing electronic channels.
achievement of revenues every year. This is reinforced by e. Develop synergies with the current banking ecosystem,
regular monthly KPI monitoring, and also better with the namely with the companies of the CT Corpora
changes in customer service and better client management Group, both in terms of products, customers and risk
implemented in 2022, where face-to-face meetings with monitoring, in order to be able to develop together,
bank and non-bank customers were conducted, resulting in in line with the strategy and risk appetite of the CT
the addition sharp increase of new customers has increased Corpora Group.
quite strongly this year.
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Management Discussion and Analysis
f. Anticipate and provide input to regulators in the related to securities, the safekeeping of securities and
issuance of new regulations that will develop the representation of the rights of the holder of securities
financial markets. (proxy).
Capital Market Bank Mega acts as a Custodian on the basis of a pursuant
to the license issued by the Financial Services Authority
A. Trustee (formerly the Capital Market Authority) No. KEP-01/PM/
Bank Mega has been operating as a trustee for more Kstd/2001 dated January 18, 2001. Bank Mega has also
than 23 years. A Trustee is a capital market supporting obtained approval from Bank Indonesia to act as a Sub-
institution with the role of representing the interests of debt Registry pursuant to Bank Indonesia Letter No.10/160/
securities and/or Sukuk holders. This institution is when DPM dated July 4, 2008.
a requirementd by for the companies wanting issuinging
debt securities and/or Sukuk through public offerings. In • Custodian services provided by Bank Mega consist of
addition, Bank Mega provides monitoring agent services General Custodian Services include:
for the issuance of debt securities and/or Sukuk issued - Safekeeping (storage and administration of
without a public offering and collateral agent services. securities);
- Settlement & transaction processing (processing
Bank Mega has been granted a Registration Certificate and settlement of securities purchase/sale
(STTD) by the Financial Services Authority (formerly the transactions);
Capital Market Supervisory Agency) to conduct business as - Corporate Action (administration of the client’s
a trustee pursuant to Decree No. 20/STTD-WA/PM/2000 rights in relation to the ownership of the client’s
on August 2, 2000. securities);
- Proxy (representing the client at the General
Bank Mega’s duties and responsibilities as a trustee shall Meeting of Securities Holders on the basis of the
include the following: client’s power of attorney);
a. To represent the interests of the Debenture debt - Reporting.
securities and/or Sukuk Holders in and out of court
in the conduct of legal proceedings relating to the • Mutual fund custodians service include:
interests of the Debenture debt securities and/or - Registry (registration and administration of mutual
Sukuk Holders; fund shares);
b. To publicly disclose complete information about its - Fund Accounting (collective custody, management
qualifications as a trustee in the prospectus; of mutual fund portfolios and calculation of net
c. To submit a report to the Financial Services Authority asset value);
in the event that the issuer fails to fulfill its promise or - - Reporting.
a situation arises that may jeopardize the interests of
the holders of debt securities and/or Sukuk; As of December 29, 2023, the value of Bank Mega’s
d. To conduct regular supervision or monitoring of custodial administration portfolio amounted to
issuers and debt securities and/or Sukuk based on 41.95 trillion.
the trustee agreement;
e. To provide necessary advice to the issuer in connection Bank Mega has also received the approval from
with the trustee agreement. KSEI to become the RDN (Customer Fund Account)
Administrator Bank in accordance with PT KSEI Letter
As of December 29, 2023, Bank Mega acted as a trustee No. KSEI-7040/DIR/0720 dated July 2, 2020 regarding
for 126 debt securities and/or sukuk issuances through a the Letter of Appointment of PT Bank Mega Tbk as the
public offerings with a total value of Rp87.60 trillion and RDN Administrator Bank for the period 2019-2024. As
35 issuances of debt securities and/or sukuk issued without of December 29, 2023, the number of customer fund
a public offerings with a total value of Rp2.34 trillion and accounts established by under Bank Mega amounted to
US$19.16 million. 11,989 accounts.
B. Custodian Services
Bank Mega has provided capital market custodian
services since 2001. A custodian bank is a bank that
provides custody/deposit services and other activities
related to securities, including the settlement of
securities transactions, the administration of rights
144 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Operational Review by Geographic Segment
The Bank performs geographical segment analysis whereby Income before tax from the Head Office and the Jakarta
management reviews monthly management internal Region also provided the largest contribution of 66.86%
report for each area.The Bank’s geographical area consists and 23.79% respectively in 2023, supported by the
of Head Office, Jakarta, Bandung, Medan, Semarang, achievement of segment income which was more dominant
Surabaya, Makassar and Banjarmasin regions. than other regions. In the previous year, the contribution
from the Head Office and the Jakarta region was 62.33%
The Head Office still has the largest contribution in terms and 28.09%, respectively.
of revenue per segment, which will reach 70.06% in 2023
and 66.92% in 2022. Meanwhile, the region that has the
Profit before tax 2023
largest contribution is the Jakarta region with a share of
16.92% and 20.24%, respectively.
1,31%
Segment revenue 2023
23,79% 2,25%
1,34%
1,88%
1,07%
1,94%
1,51%
16,92% 2,60% 66,86%
1,72%
3,02%
1,88%
Kantor Pusat Jakarta Bandung Medan
1,85%
Semarang Surabaya Makassar Banjarmasin
70,06%
Kantor Pusat Jakarta Bandung Medan
Semarang Surabaya Makassar Banjarmasin Profit before tax 2022
1,75%
Segment revenue 2022
28,09% 2,13%
1,52%
1,69%
1,13%
2,09%
1,37%
20,24% 2,45% 62,33%
1,76%
3,11%
1,77%
Kantor Pusat Jakarta Bandung Medan
1,67%
Semarang Surabaya Makassar Banjarmasin
66,92%
For a more detailed explanation of profitability based on
Kantor Pusat Jakarta Bandung Medan
geographical segments, please refer to Note No. 38 of the
Semarang Surabaya Makassar Banjarmasin Audited Financial Report attached to this Annual Report.
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 145
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Management Discussion and Analysis
Financial Review
Standards for Presenting Information and Compliance by Bimo Iman Santoso, Certified Public Accountant, with
with Financial Accounting Standards Public Accountant Practice License No. AP.1298.
In accordance with the Financial Services Authority
Regulation (POJK) No. 14/POJK.04/2022 on the filing KAP stated that the financial statements present fairly, in all
of periodic reports for issuers or public corporations, PT material respects, the financial position of PT Bank Mega
Bank Mega Tbk has filed periodic financial reports with Tbk as of December 31, 2023, and its financial performance
the Financial Services Authority and the Indonesian Stock and cash flows for the year then ended in accordance with
Exchange and announced periodic financial reports to Indonesian Accounting Standards.
the public. Specifically, the audited financial reports were
submitted to the Indonesian Stock Exchange on January This financial review has been prepared on the basis of
30, 2024. the statement of financial position of PT Bank Mega Tbk
as of December 31, 2023, and the statements of profit
Public Accounting Firm (KAP) Amir Abadi Jusuf, Aryanto, or loss and other comprehensive income and statement
Mawar & Rekan completed the audit of financial statements of cash flows for the year then ended in accordance with
as of December 31, 2023 and signed by the Company’s Indonesian Accounting Standards.
directors on January 26, 2024. The audit was conducted
Consolidated Statement of Financial Position
Bank Mega recorded total assets of Rp132.05 trillion in Rp110.29 trillion. The decrease of 8.94% yoy compared
2023 with a decrease of 6.84% yoy. Compared to the to the previous year was mainly due to the reduction of
previous year’s value of Rp141.75 trillion, this decrease financial liabilities by 9.11% yoy from Rp120.33 trillion in
was mainly influenced by a 7.19% decrease in financial 2022 to Rp109.37 trillion in the following year. Meanwhile,
assets from Rp133.01 trillion in 2022 to Rp123.45 trillion non-financial liabilities increased by 18.08% yoy from
in 2023. Moreover, non-financial assets dropped by 1.64% Rp782.55 billion in 2022 to Rp924.06 billion in 2023.
yoy from Rp8.74 trillion last year to Rp8.60 trillion in 2023.
In line with the reduction in total assets, Bank Mega also
recorded a lower level of liabilities in 2023, amounting to
(Expressed in millions of Rupiah)
Changes
Description 2023 2022
Nominal (%)
Financial Assets 123.454.294 133.011.537 (9.557.243) (7,19%)
Non Financial Assets 8.595.297 8.738.912 (143.615) (1,64%)
Total Assets 132.049.591 141.750.449 (9.700.858) (6,84%)
Financial Liabilities 109.370.093 120.334.219 (10.964.126) (9,11%)
Non Financial Liabilities 924.055 782.550 141.505 18,08%
Total Liabilities 110.294.148 121.116.769 (10.822.621) (8,94%)
Total Equities 21.755.443 20.633.680 1.121.763 5,44%
Total Liabilities, Temporary Syirkah Funds, and Equities 132.049.591 141.750.449 (9.700.858) (6,84%)
146 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Despite the decline in assets and liabilities, Bank Mega mainly due to a 5.78% yoy reduction in loans – net to
managed to increase its equity 5.44% yoy from Rp20.63 Rp65.69 trillion from Rp69.72 trillion the previous year.
trillion in the previous year to Rp21.76 trillion in 2023. This Apart from this, placement with Bank Indonesia and
increase is in line with the higher retained earnings in 2023. other banks also fell by 63.42% yoy from Rp9.16 trillion
to Rp3.35 trillion.
Financial Assets
Bank Mega reported that its financial assets stood at
Rp123.45 trillion with a decline of 7.19% yoy. Compared
to the previous year’s Rp133.01 trillion, this decrease was
(Expressed in millions of Rupiah)
Changes
Description 2023 2022
Nominal (%)
Cash 855.222 901.616 (46.394) (5,15%)
Current accounts with Bank Indonesia 6.822.433 8.691.986 (1.869.553) (21,51%)
Current accounts with other banks - net 644.673 757.620 (112.947) (14,91%)
Placement with Bank Indonesia and other banks 3.352.627 9.164.176 (5.811.549) (63,42%)
Securities - net 37.624.588 39.177.026 (1.552.438) (3,96%)
Securities purchased under agreement to resell 7.215.441 3.254.705 3.960.736 121,69%
Derivative receivables 20.974 10.119 10.855 107,27%
Loans - net 65.688.080 69.717.327 (4.029.247) (5,78%)
Acceptance receivable - net - 52.965 (52.965) (100,00%)
Other assets - net 1.230.256 1.283.997 (53.741) (4,19%)
Financial Assets 123.454.294 133.011.537 (9.557.243) (7,19%)
Cash Rp664,67 billion in the following year. This decrease is
Bank Mega’s cash dropped by 5.15% yoy to Rp855.22 mainly due to the decrease in these accounts denominated
billion in 2023 from Rp901.62 billion the previous year. in foreign currencies.
This decrease was mainly cash denominated in the US
Dollar from Rp119.50 billion in 2022 to Rp65.00 billion Based on Bank’s management’s review and evaluation, all
the following year. current account with other banks is classified as current.
Moreover, the Bank’s management believed that allowance
Current accounts with Bank Indonesia for impairment losses in period 2023 and 2022 is adequate.
Bank Mega’s current accounts with Bank Indonesia
decreased 21.51% yoy to Rp6.82 trillion in 2023 from Placement with Bank Indonesia and other banks
Rp8.69 trillion last year. The Bank is required to maintain Bank Mega recorded a significant reduction in placements
minimum statutory reserves (GWM) in Rupiah for with Bank Indonesia and other banks from Rp9.16 trillion
conventional banking activities and statutory reserves in in 2022 to only Rp3.35 billion in 2023. This decrease is
foreign currencies for foreign exchange transactions. The due to the fact that deposit facilities of Bank Indonesia
Bank’s Minimum Statutory Reserve are calculated based on are no longer recorded in the Rupiah currency in 2023
Board of Governors Member Regulations (PADG). Please compared to Rp2.30 trillion last year.
refer to the financial ratios section for a more detailed
explanation of the GWM ratio. Based on the Bank’s management review and evaluation,
all placement with other banks were classified as current.
Current accounts with other banks – net The Bank’s management believed that allowance for
Current accounts with other banks - net held by Bank impairment losses in 2023 is adequate.
Mega declined from Rp757.62 billion in 2022 to
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Management Discussion and Analysis
Securities – net Based on the Bank’s management review and evaluation,
Bank Mega’s securities - net decreased to Rp37.62XXX all derivatives receivables as at December 31, 2023 and
trillion from Rp39.18 trillion in 2022. This decrease of 3.96% December 31, 2022 are classified as current.
yoy was mainly due to the reduced impact in the form of
Indonesian government bonds denominated in rupiah on Loans – net
the basis of fair value through other comprehensive income The distribution of credit - net by Bank Mega fell by 5.78X%
to Rp29.89 trillion in 2023, lower than Rp36.82 trillion in yoy to Rp65.69 trillion in 2023. This lower performance from
2022. Bank Mega also recorded Bank Indonesia Rupiah the previous year’s Rp69.72 trillion was mainly influenced
Securities (SRBI) worth Rp4.94 trillion. These securities by lower credit to third parties throughout 2023. Credit to
were issued by Bank Indonesia in 2023. third parties - gross dropped by 6.40% yoy from Rp69.43
trillion in 2022 to only Rp64.99 trillion in the following year.
Based on the Bank’s management review and evaluation,
all securities as at December 31, 2023 and December 31, Meanwhile, based on the type of credit, the decline in
2022 were classified as current. The Bank’s management credit disbursement - gross is mainly due to the lowering
also believed that allowance for impairment losses in investment credit to third parties. This credit disbursement
period 2023 and 2022 is adequate. stood at Rp46.26 trillion in 2023, lower than Rp52.67
trillion in the previous year. On a cumulative basis, the
Securities purchased under agreement to resell contribution of investment credit is still the largest at
Bank Mega recorded securities purchased with promise 69.77% and 74.91% in 2023 and 2022, respectively. The
to resell in 2023 worth Rp7.21 trillion. This is higher than following table shows the composition of loans by type:
Rp3.25 trillion in the previous year. This transaction was
carried out by Bank Mega with Bank Pan Indonesia,
Bank Victoria International, and Bank Indonesia as the
counterparties to the transaction.
Derivative receivables
In 2023, Bank Mega reported Rp20.94 billion of derivative
receivables. Compared to the previous year of Rp10.12
billion, this result is 107.27% yoy higher. There are four
types of transactions carried out by Bank Mega in relation
to foreign exchange rates, namely spot purchase, spot sale,
swap, forward sale and option sale transactions.
Loans – gross composition in 2023 Loans – gross composition in 2022
13,78% 12,10%
16,45% 12,98%
69,77% 74,91%
Investasi Modal Kerja Konsumsi Investasi Modal Kerja Konsumsi
Source: Bank Mega Source: Bank Mega
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PT BANK MEGA Tbk 2023 Annual Report
Bank Mega also distributes its loans by means of Acceptance receivable - net
cooperation with other banks or by means of syndication. Bank Mega did not recorded net acceptance receivables
Cumulatively, the bank’s syndicated loans reached Rp4.02X in 2023, down from Rp52.97 billion a year earlier.
trillion in 2023, compared to Rp4.54 trillion last year. The
participation of the Bank, as a member of the syndicate, Other assets – net
amounts to 0.14-13.6% % in 2023 and 1-25 % in 2022. Bank Mega’s other assets, which are included in the
financial assets’ category, are interest receivables, security
Meanwhile, in terms of micro, small and medium enterprises deposits, rent receivables, and restricted assets, which
(MSME) loans, Bank Mega reported that the ratio of are included in other assets. Cumulatively, this account
MSME loans to total loans as of December 31, 2023 and reached Rp1.23 trillion in 2023 from Rp1.28 trillion last year.
December 31, 2022 is 18.07% and 13.85%, respectively.
Non-Financial Assets
Bank Mega also distributes joint financing loans with related On a cumulative basis, Bank Mega’s non-financial assets
parties, namely PT Mega Central Finance, PT Mega Auto reached Rp8.60 trillion, a decline of 1.64% yoy compared
Finance and PT Mega Finance, which cumulatively stood to the previous year’s Rp8.74 trillion. This decrease was
at Rp10.42 trillion or more in 2023, compared to Rp9.24 largely due to the decline in fixed assets and right-of-use
trillion in the previous year. Joint financing facilities with assets - net by 2.65% yoy to Rp6.20 tillion.
the related parties are made on a without recourse basis.
Nevertheless, as at December 31, 2023 and December
31, 2022, there were no any breach nor violation of Legal
Lending Limit (LLL) to related parties and third parties as
required by The Financial Service Authority regulations.
(Expressed in millions of Rupiah)
Changes
Description 2023 2022
Nominal (%)
Fixed assets and right-of-use assets- net 6.197.758 6.366.743 (168.985) (2,65%)
Other assets - net 2.397.539 2.372.169 25.370 1,07%
Non Financial Assets 8.595.297 8.738.912 (143.615) (1,64%)
Fixed assets and right-of-use assets – net Financial Liabilities
Bank Mega’s assets and right-of-use assets – net decreased Cumulatively, financial liabilities amounted to Rp109.37
2.65% yoy to Rp6.20 trillion in 2023 from Rp6.37 trillion in trillion or 9.11% yoy less than the previous year’s Rp120.33
the previous year. This decline is in line with an increase billion. This decline is primarily due to the Bank’s customer
in the accumulated depreciation to Rp1.72 trillion in 2023 deposits, which fell by 13.13% yoy from Rp102.95 trillion
from Rp1.47 trillion in the previous year. in 2022 to Rp89.44 trillion in the following year.
Other assets – net
Bank Mega’s other assets, which are included in the
category of non-financial assets, are rent receivables,
advances, repossessed collateral, bills of sale of securities,
bills of credit card transactions, prepaid expenses, deferred
expenses, etc. Cumulatively, these accounts reach Rp2.40
trillion in 2023, higher than Rp2.37 trillion in 2022.
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Management Discussion and Analysis
(Expressed in millions of Rupiah)
Changes
Description 2023 2022
Nominal (%)
Liabilities due immediately 296.179 245.593 50.586 20,60%
Deposits from customers 89.435.750 102.949.667 (13.513.917) (13,13%)
Deposits from other banks 3.872.596 1.546.696 2.325.900 150,38%
Securities sold under repurchased agreements 12.573.231 13.263.387 (690.156) (5,20%)
Derivatives payable 18.931 66.818 (47.887) (71,67%)
Fund Borrowings 2.909.228 1.856.213 1.053.015 56,73%
Acceptance payable - 53.031 (53.031) (100,00%)
Subordinated Bonds - net 50.000 50.000,00 - 0,00%
Other liabilities 214.178 302.814,00 (88.636) (29,27%)
Financial Liabilities 109.370.093 120.334.219 (10.964.126) (9,11%)
Third-party funds composition in 2023
Liabilities due immediately
Bank Mega’s current liabilities increased by 20,60% yoy
to reach Rp296,18 billion in 2023 compared to Rp245.59 11,32%
billion a year earlier. Obligations due immediately mainly
consist of clearing transactions or unsettled customers’
money transfer and deposit of tax payments which 17,51%
has not yet been transferred to the account of Kantor
Perbendaharaan dan Kas Negara (KPKN) in relation with
the Bank’s function as Collecting Bank.
Deposits from customers 71,17%
The total customer deposits or third-party funds (DPK) of
Bank Mega dropped by 13,13% yoy to Rp89,44 trillion
in 2023. This decrease as compared to Rp102.95 trillion
Giro Tabungan Deposito Berjangka
in 2022 was mainly due to the lower amount of time
deposits collected by the Bank. Bank Mega’s time deposits Source: Bank Mega
amounted to RpXXX trillion in 2023, down from Rp75.40
trillion in 2022. The contribution of time deposits to the
Third-party funds composition in 2022
total savings of customers reached 73.24% or higher in
2022, compared to 71.17% in 2023. Thus, the CASA ratio
of the Bank reached 28.83% in 2023, higher than the 12,45%
26.76% in 2022.
14,31%
73,24%
Giro Tabungan Deposito Berjangka
Source: Bank Mega
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PT BANK MEGA Tbk 2023 Annual Report
Deposits from other banks Fund Borrowings
Bank Mega also recorded deposits from other banks Bank Mega’s fund borrowings raised by 56.73% yoy from
amounting to Rp3.87 trillion in 2023, 150.38% higher Rp1.86 trillion in 2022 to Rp2.91 trillion in the following
yoy from Rp1.55 trillion in the previous year. This increase year. This increase was mainly influenced by acquiring
was mainly due to higher deposits from other banks in the US Dollar denominated loans received from Bank
Rupiah to RpXXX3.41 trillion in 2023, up 196.09% yoy BCA and Citibank in 2023, which cumulatively reached
from Rp1.15 trillion in the previous year. Rp1.45 trillion.
Bank Mega posted deposits from related parties to reach Acceptance payable
Rp1.19 trillion in 2023, up 110.10% yoy from Rp568.74 Bank Mega reported an accepted debt amounting to
billion in the previous year. The outstanding balances of Rp53.03 billion in 2022. However, this account was no
deposits from related parties represents deposits from longer recorded in 2023.
PT Bank Mega Syariah, PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo, PT Bank Pembangunan Subordinated Bonds – net
Daerah Sulawesi Tengah and PT Allo Bank Indonesia Tbk. Bank Mega issued Rp50.00 billion subordinated 2020
bonds with a 5-year maturity. The issuance of the
Securities sold under repurchased agreements subordinated bonds is to comply with the provisions
Securities sold under repo transactions fell by 5.20% from of POJK No.14/POJK.03 / 2017 dated April 4, 2017
Rp13.26 trillion in 2022 compared to Rp12.57 trillion in concerning the Recovery Plan Report for Systemic Bank.
2023. This is in line with the decline in Bank Mega’s repo The structure of this subordinated bond is explained in the
value in 2023, although the counterparties are more diverse Financial and Operational Highlights of this Annual Report.
compared to the previous year. Bank Indonesia was the
only counterparty for Bank Mega’s repo transactions Other liabilities
in 2022. Bank Mega’s other liabilities, which are a part of its financial
liabilities, reached Rp214.18 billion in 2023 as compared to
Derivatives payable Rp302.81 billion in the previous year. This account consists
In line with the decrease in derivative assets, Bank Mega of interest payable and security deposit.
recorded lower derivative liabilities of Rp18.93 billion. In
the previous year, the derivative liabilities amounted to
Rp66.82 billion.
(Expressed in millions of Rupiah)
Changes
Description 2023 2022
Nominal (%)
Income taxes payable 59.596 143.076 (83.480) (58,35%)
Deferred tax liabilities - net 156.812 48.996 107.816 220,05%
Post-employment benefits liability 277.530 241.747 35.783 14,80%
Accrued expenses and other liabilities 430.117 348.731 81.386 23,34%
Non Financial Liabilities 924.055 782.550 141.505 18,08%
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Management Discussion and Analysis
Non-Financial Liabilities Post-employment benefits liability
Cumulatively, non-financial liabilities raised by 18.08% The post-employment benefit liability reached Rp277.53
yoy from Rp782.55 billion in 2022 to Rp924.06 billion the billion in 2023. This account grew by 14.80% yoy as
following year. The decline is primarily due to deferred tax compared to Rp241.75 billion in the previous year.
liabilities - net raising to Rp156.81 billion in 2023.
Accrued expenses and other liabilities
Income taxes payable This account consists of obligations on securities purchased,
The bank’s income tax liability stood at Rp59.60billion in lease obligations, accrued expenses, etc. Cumulatively, the
2023, declining by 58.35% yoy. In the previous year, this accounts included in the non-financial liabilities’ category
account amounted to Rp143.08 billion. reached RpXXX billion in 2023, lower than the previous
year’s figure of Rp348.73 billion.
Deferred tax liabilities – net
Bank Mega recorded a deferred tax liability – net of
Rp156.81 billion in 2023. In the previous year, the bank’s
deferred tax liabilities were Rp49.00 billion.
Statement of Profit or Loss and Other Comprehensive Income
(Expressed in millions of Rupiah)
Changes
Description 2023 2022
Nominal (%)
Interest income 10.217.532 9.069.057 1.148.475 12,66%
Interest expense (4.685.387) (3.199.931) (1.485.456) 46,42%
Net Interest Income 5.532.145 5.869.126 (336.981) (5,74%)
Other Operating Income 2.288.030 2.497.278 (209.248) (8,38%)
Other Operating Expenses (3.487.697) (3.364.842) (122.855) 3,65%
Net Operating Income 4.332.478 5.001.562 (669.084) (13,38%)
Non-operating income (expenses) - net 10.251 26.508 (16.257) (61,33%)
Income Before Income Tax 4.342.729 5.028.070 (685.341) (13,63%)
Income Tax Expenses (832.059) (975.392) 143.333 (14,69%)
Net Income For The Year 3.510.670 4.052.678 (542.008) (13,37%)
Other comprehensive income 447.911 236.538 211.373 89,36%
Total Comprehensive Income For The Year 3.958.581 4.289.216 (330.635) (7,71%)
Basic/Diluted Earnings Per Share (Full Amount) 299 345 (46) (13,33%)
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PT BANK MEGA Tbk 2023 Annual Report
Interest income Interest expense
In spite of recording a slowdown in bank loans, Bank Mega The composition of the bank’s DPK, which is dominated by
managed to increase interest income by 12.66% yoy to time deposits in the amount of 71.17% in 2023 and 73.24%
reach Rp10.22 trillion in 2023. Compared to the previous in 2022, has the effect of increasing interest expenses
year’s Rp9.07 trillion, this increase in interest income was even though the amount of DPK has actually decreased.
influenced by the higher lending rates, which was in line Cumulatively, Bank Mega recorded interest expense of
with the rising benchmark interest rate. Rp4.68 trillion with a growth of 46.42% yoy. Of this amount,
interest expense from term deposits reached Rp3.45 trillion
Interest income from loans makes the largest contribution, in 2023. This is an increase of 55.36% yoy from Rp2.22
amounting to 75.35% in 2023 and 71.81% in 2022. Another trillion in the previous year.
double-digit contribution to interest income is provided by
securities, which amounts to 23.33% and 26.61% in 2023 Net Interest Income
and 2022, respectively. The composition of Bank Mega’s The increase in interest expense, which was higher than
interest income is as follows: the increase in interest income, caused the net interest
income to decrease by 5.74% yoy to Rp5.53 trillion in 2023.
In the previous year, the net interest income amounted
Interest income composition in 2023
to Rp5.87 trillion.
1,28% 0,04% Other Operating Income
Cumulatively, Bank Mega recorded total other operating
income of Rp2.29 trillion in 2023, down 8.38% yoy from
23,33% Rp2.50 trillion last year. The decrease in total other
operating income was mainly influenced by fees and
commissions, which dropped to Rp1.67 trillion in 2023
from Rp1.92 trillion in the previous year. Meanwhile, gain
on sale of securities - net of Bank Mega was up from
Rp1470.74 billion in 2022 to Rp535.37 billion in 2023.
75,35% Other Operating Expenses
Cumulatively, Bank Mega’s other operating expenses
increased by 3.65% yoy to Rp3.49 trillion from Rp3.36
Kredit yang Efek-efek Penempatan pada Lain-lain
diberikan BI dan bank lain trillion last year. This higher profile is mainly due to 7.70%
yoy increase in salary expenses and other allowances. This
Source: Bank Mega
operating expense component stood at Rp1.46 trillion
in 2023.
Interest income composition in 2022
Meanwhile, provision for impairment losses on financial
1,58% 0,00% and non-financial assets - net will reach Rp195.32 billion
in 2023, 32.11% higher than last year’s Rp147.84 billion.
This increased expense was influenced by the Bank’s rising
26,61% NPL ratio from 1.23% in 2022 to 1.57% in 2023.
71,81%
Kredit yang Efek-efek Penempatan pada Lain-lain
diberikan BI dan bank lain
Source: Bank Mega
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Management Discussion and Analysis
Net Operating Income Net Income for The Year
Considering the achievement of net interest income, other Bank Mega’s bottom line performance shows a 13.37%
operating income and other operating expenses explained yoy decline in 2023. The bank’s profit for the year stood at
above, Bank Mega recorded net operating income of Rp3.51 trillion in 2023. This is compared to Rp4.05 trillion
Rp4.33 trillion in 2023. This income dropped by 13.38% in the previous year.
yoy as compared to the previous year of Rp5.02 trillion
in 2022. Total Comprehensive Income for The Year
Bank Mega posted a total comprehensive income for the
Income Before Income Tax current year of Rp3.96 trillion in 2023. This includes other
Taking into account the net non-operating income of comprehensive income of Rp447.91 billion. This profile
Rp10.25 billion in 2023, the bank’s profit before tax reached is higher than the previous year’s figure of Rp4.29 trillion.
Rp4.34 trillion in 2023. This figure is 13.63% lower yoy
compared to Rp5.03 trillion in the previous year.
Statements of Cash Flows
Cash Flows from Operating Activities the previous year. In addition, the Bank also recorded a
Bank Mega recorded net cash used in operating activities significant reduction in the deposits from customers in
reaching Rp10.34 trillion in 2023. This was mainly influenced the form of term time deposits to Rp11.75 trillion in 2023.
by higher payments of interest and other financing
charges to Rp4.66 trillion compared to Rp3.13 trillion in
(Expressed in millions of Rupiah)
Changes
Description 2023 2022
Nominal (%)
Net cash (used in)/ provided by operating activities (10.338.799) 16.607.084 (26.945.883) (162,26%)
Net cash (used in)/ provided by investing activities 4.289.311 (13.443.463) 17.732.774 (131,91%)
Net cash flows used in financing activities (1.787.532) (1.239.405) (548.127) 44,23%
Net (Decrease)/ Increase in Cash and Cash Equivalents (7.837.020) 1.924.216 (9.761.236) (507,28%)
Cash and Cash Equivalents at Beginning of The Year 19.516.551 17.592.335 1.924.216 10,94%
Cash and Cash Equivalents at The End of The Year 11.679.531 19.516.551 (7.837.020) (40,16%)
Cash Flows from Investing Activities Cash and Cash Equivalents at End of Year
Bank Mega recorded net cash provided by investing activity Supported by the availability of cash and cash equivalents
of Rp4.29 trillion for 2023. This performance was influenced at the beginning of the year in the amount of Rp19.52
by the proceeds from the sale of financial assets measured trillion, Bank Mega managed to record cash and cash
at fair value through other comprehensive income in the equivalents at the end of the year in the amount of
amount of Rp18.68 trillion in that year. Rp11.68 trillion.
Cash Flows from Financing Activities
Bank Mega recorded net cash used in financing activities
of Rp1.79 trillion. This was mainly due to the payment of
cash dividends of Rp2.84 trillion in 2023.
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PT BANK MEGA Tbk 2023 Annual Report
Key Financial Ratios
Bank Mega’s financial performance in 2023 is also assessed on the basis of the financial ratios in the table below:
2023 2022
Capital
Capital Adequacy Ratio (CAR) 25,41%
Tier 1 ratio 24,64%
Tier 2 ratio 0,77%
CET 1 ratio 24,64%
Earning Assets
Non-Performing Earning Assets and Non-Productive Assets to Total 1,13%
Earnings and Non Productive Assets
Non-Performing Earning Assets to Total productive Assets 0,78%
Allowance for Impairment Losses for Financial Assets to Productive Assets 0,49%
Non-Performing Loans (NPL) - Gross 1,23%
Non-Performing Loans (NPL) - Net 0,91%
III. Rentability
Return On (ROA) 4,00%
Return On Equity (ROE) 23,15%
Net Interest Margin (NIM) 5,42%
Operating Expense to Operating Income (BOPO) 56,76%
Cost to Income Ratio (CIR) 38,46%
Liquidity
1. Loan to Deposit ratio (LDR) 68,04%
Compliance
1. a. Percentage of Violation of Legal Lending Limit
a.1. Related Parties 0,00%
a.2. Third Parties 0,00%
b. Percentage of Excess of Legal Lending Limit
b.1. Related Parties 0,00%
b.2. Third Parties 0,00%
GWM Primary Rupiah
Daily 0,00%
Average 7,85%
GWM Foreign Currency 4,03%
Net Open Position 0,22%
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Management Discussion and Analysis
Solvency and Receivables Collectibility
Ability to pay debts accordance with the Regulations for Members of the Board
From an external perspective, Bank Mega’s ability to pay of Governors (PADG), which have undergone several
its debts is reflected in the corporate rating assigned by changes. The results of the calculation of the GWM ratio
Pefindo, which is idAA-/stable. An obligor rated idAA are shown in the table above.
differs from the highest-rated obligors only to a small
degree, and has a very strong capacity to meet its long- Ability to Pay Long-Term Debts (Bank Solvency)
term financial commitments relative to that of other Bank Mega’s capital adequacy ratio or CAR stood at XX%
Indonesian obligors. The minus (-) sign indicates that the in 2023, which is slightly lower than the previous year’s CAR
rating is relatively weak within its category. ratio of 25.42%. This ratio shows that the bank’s solvency
is still good as it has exceeded the minimum CAR ratio
The credibility of this rating can be demonstrated, among required by the regulator to cover credit risk, market risk
other things, by Bank Mega’s ability to pay subordinated and operational risk.
bonds that have been due for payment on time.
Bank Profitability
Ability to Pay Short-Term Debts (Bank Liquidity) Bank Mega uses Return on Assets (ROA), Return on Equity
Bank Mega uses the minimum statutory reserve (MSR) (ROE), Net Interest Margin (NIM), Operating Expense
ratio indicator to measure liquidity. Banks are required to Operating Profit (BOPO) and Cost to Income Ratio
to maintain MSR in Rupiah currency in their commercial (CIR) to determine the bank’s profitability level. The bank’s
banking activities and MSR in foreign currency in their performance in terms of these ratios in 2023 can be seen
foreign currency transaction activities. As of December in the table above.
31, 2023, and 2022, the Bank’s GWM was calculated in
Portfolio Kredit Bank Mega Desember 2023
Kredit berdasarkan kolektabilitas (Dinyatakan dalam jutaan Rupiah)
Perubahan
2023 2022 2021
2023-2022 2022-2021
Lancar 62.242.236 66.720.438 57.127.440 (4.478.202) 9.592.998
Dalam Perhatian Khusus 3.020.302 2.732.233 2.935.255 288.069 (203.022)
Kurang lancar 79.162 136.160 55.989 (24.182) 80.171
Diragukan 203.301 218.760 104.223 (10.314) 114.537
Macet 759.717 503.766 517.987 255.951 (14.221)
Jumlah 66.304.718 70.311.357 60.740.894 4.006.639 9.570.463
Bank Mega konsisten melakukan pemantauan terhadap pemberian kredit kepada debitur grup usaha dengan
kualitas kredit sebagai bentuk penerapan manajemen backbone kuat untuk menjaga tingkat kualitas kredit.
risiko. Secara berkelanjutan, Bank terus melakukan Disisi lain, Bank telah dan terus akan melakukan program
perbaikan kualitas kredit melalui diversifikasi portfolio pelatihan dan pembekalan bagi seluruh pejabat dan
dengan ke arah sektor yang memiliki kualitas lebih baik petugas yang terkait dengan aktivitas kredit.
dengan melihat PDB sektor nasional dan kualitas kredit
sektor internal Bank Mega maupun kualitas kredit sektor
secara Nasional. Selain itu, Bank juga mempertimbangkan
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PT BANK MEGA Tbk 2023 Annual Report
Total kredit pada tahun 2022 meningkat sebesar Rp9,57 meningkat menjadi 1,57% pada 2023. Peningkatan rasio
triliun dari tahun 2021, akan tetapi pada 2023 mengalami NPL pada 2023 selain disebabkan kenaikan nominal NPL,
penurunan sebesar Rp4 triliun, penurunan mayoritas juga disebabkan oleh penurunan total kredit. Meskipun
disebabkan karena adanya pelunasan sebagian dari debitur demikian, rasio NPL Bank Mega masih tetap berada
besar. Rasio NPL mengalami tren kenaikan dari posisi dibawah rasio NPL Nasional sebesar 2,36% (data SPI OJK
2021 yang sebesar 1,12% menjadi 1,23% pada 2022 dan posisi terkini Nov23).
Portfolio Restrukturisasi Bank Mega Desember 2023
Kredit berdasarkan kolektabilitas (Dinyatakan dalam jutaan Rupiah)
Perubahan
2023 2022 2021
2023-2022 2022-2021
Lancar 1.181.780 2.774.829 5.439.952 (1.593.049) (2.665.123)
Dalam Perhatian Khusus 1.613.175 1.853.530 1.955.276 (240.355) (101.745)
Kurang lancar 30.775 88.745 33.274 (22.198) 55.472
Diragukan 107.386 142.926 55.083 (32.761) 87.843
Macet 468.197 317.578 222.703 150.619 94.874
Jumlah 3.401.313 5.177.609 7.706.288 (1.776.2496) (2.528.649)
Outstanding debitur restrukturisasi mengalami penurunan debitur yang tidak masuk ke dalam sektor targeted pada
yang cukup signifikan, yaitu turun sebesar Rp2,53 triliun ketentuan stimulus COVID-19 terbaru. Selain itu, Bank telah
pada tahun 2022 dan turun sebesar Rp1,78 triliun melakukan upaya dengan melakukan monitoring debitur
pada tahun 2023. Penurunan didominasi karena sektor secara ketat terutama debitur restrukturisasi.
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Management Discussion and Analysis
Prime Lending Rate
As a form of compliance with the OJK Circular Letter No. The presentation of the prime lending rate shall be the
9/SEOJK.03/2020 on the Transparency and Publication basis for the determination of the credit interest rate that
of the Reports of Conventional Commercial Banks, Bank will be charged by the bank to the customer. However,
Mega discloses information on the Base Lending Rate the Prime Lending Rate does not take into account the
(SBDK). Presenting information on the Base Lending Rate estimated risk premium component, the amount of which
is the Bank’s fulfillment of its obligations as a conventional depends on the Bank’s risk assessment for each borrower
commercial bank to report and publish the Prime Lending or borrower group. Therefore, the lending rate charged
Rate in Rupiah. to borrowers is not necessarily the same as the prime
lending rate.
Prime Rupiah Credit Interest Rate Based on Business Segment (Effective % per year)
Tahun Consumer Credit
Period Corporate Retail Credit Micro Credit
Credit
Mortgage Non Mortgage
2023 March 2023 10,37% 10,64% - 10,65% 9,52%
June 2023 10,31% 10,58% - 10,63% 9,50%
Sep 2023 10,29% 10,56% - 10,60% 9,50%
Dec 2023 10,29% 10,56% - 10,62% 9,53%
2022 Dec 2022 10,28% 10,69% - 10,71% 9,59%
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PT BANK MEGA Tbk 2023 Annual Report
Structure and Management Policy
on Capital Structure
Basis for Determining Management Policy on Capital at the end of January 2024 for individual banks and at the
Structure end of March 2024 for consolidated banks.
In capital management, the Bank is required to maintain
and strengthen the capital position that supports business In the calculation of RWA for credit risk, the preparation and
growth and maintains the confidence of investors, calculation of RWA refers to SEOJK No.42/SEOJK.03/2016
depositors, customers and the market as reflected in the on the Guidelines for the Calculation of Risk-Weighted
implementation of POJK No. 11/POJK.03/2016 regarding Assets for Credit Risk using the Standardized Approach
Minimum Capital Adequacy Requirement for Commercial as amended by SEOJK No.11/SEOJK.03/2018 on the
Banks. The Bank has taken into account on this regulation in Amendment to SEOJK No.42/SEOJK.03/2016. Effective
evaluating and managing its capital adequacy. The Bank’s from January 2023, the preparation and calculation
implementation of this regulation is proof of the Bank’s of credit RWA will change and refer to SEOJK No.24/
commitment to maintain a strong and resilient capital SEOJK.03/2021 on the Calculation of Risk Weighted Assets
structure, in accordance with regulatory requirements and for Credit Risk using the Standardized Approach which has
industry best practices. adopted Basel 3 reforms.
Capital Structure Policy The Bank’s obligation in providing minimum capital
In the context of calculating capital adequacy, Bank is according to risk profile as regulated in POJK No. 11/
required to calculate Risk-Weighted Assets (RWA) for POJK.03/2016 is as follows:
Operational, Market, and Credit risks as a component in a. 8% of the RWA for Bank with a risk profile rating of 1;
the calculation of Capital Adequacy Ratio (CAR). In order b. 9% until less than 10% of the RWA for bank with a risk
to calculate the capital charge and RWA for operational profile rating of 2;
risk, Bank currently applies the Standard Approach (SA) in c. 10% until less than 11% of the RWA for bank with a
accordance with SEOJK No. 6/SEOJK.03/2020. risk profile rating of 3;
d. 11% until 14% of RWA for bank with risk profile ratings
Furthermore, Bank has also conducted 2 trial runs for of 4 or 5.
the calculation of operational risk capital charge using
the Standardized Approach (SA) in accordance with the Capital Structure
provisions of SEOJK No. 06/SEOJK/03/2020 on the Based on POJK Regulation Number 11/POJK.03/2016,
Calculation of Risk Weighted Assets (RWA) for Operational the Bank divides its capital into two parts:
Risk using the Standardized Approach, has been effectively • Tier 1 capital which includes primary core capital
applied since January 2023. (Common Equity Tier 1) and additional core capital
(Additional Tier 1).
For the calculation of RWA for market risk, Bank uses • Tier 2 capital
the Standard Method, which refers to SEOJK No.38/
SEOJK.03/2016 on the Guidelines for the Use of the
Standard Method in the Calculation of Minimum Capital
Requirements for Commercial Banks with Consideration
of Market Risk.
With the issuance of SEOJK No.23/SEOJK.03/2022 on
the Calculation of Risk-Weighted Assets for Market Risk
for Commercial Banks, the Bank then must prepare a
Report on the Calculation of RWA for Market Risk using
the standardized approach or a simplified standardized
approach. The Bank will also submit a trial run of the
Report on the Calculation of RWA for Market Risk for the
end of June 2023, September 2023, and December 2023
positions. Furthermore, this Report on the Calculation of
RWA for Market Risk must be submitted for the first time
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Management Discussion and Analysis
Penjelasan lebih lengkap terkait struktur modal Bank Mega dijelaskan pada tabel berikut ini:
Tabel Struktur Permodalan Bank Mega 2022-2023 (Expressed in millions of Rupiah)
Capital 2023 2022
Core Capital 19.948.673
Supplementary Capital 623.096
Total capital for Credit Risk, Operational Risk, and Market Risk 20.571.769
Credit Risk - Weighted Assets 67.135.848
Operational Risk - Weighted Assets 12.972.988
Market Risk - Weighted Assets 843.854
Total Risk Weighted Assets for Credit Risk, Operational Risk, and Market Risk 80.952.690
Tabel Rasio Kecukupan Modal
Capital 2023 2022
CAR For Core Capital 24,64%
CAR For Credit Risk 30,64%
CAR For Operational and Credit Risk 25,68%
CAR For Market and Credit Risk 30,26%
CAR For Market, Operational, and Credit Risk 25,41%
CAR Based on Risk Profile 10,00%
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PT BANK MEGA Tbk 2023 Annual Report
Tabel Pengungkapan Kuantitatif Struktur Permodalan Bank Umum (Expressed in millions of Rupiah)
Capital 31-Dec-23 31-Dec-22
I. Core Capital (Tier 1) 19.948.673
1. Common Equity Tier 1 (CET 1) 19.948.673
1.1 Paid-in capital (net of Treasury Stock) 5.870.462
1.2 Disclosed Reserves 14.108.994
1.2.1 Additional Factor
1.2.1.1 Other comprehensive income
1.2.1.1.1 Excess differences arising from translation of financial statement -
1.2.1.1.2 Potential gain of the increase in the fair value of financial assets available for sale -
1.2.1.1.3 Surplus of fixed assets revaluat 3.584.877
1.2.1.2 Other disclosed reserves
1.2.1.2.1 Agio 6.347.491
1.2.1.2.2 General reserves 1.639
1.2.1.2.3 Previous year profit 1.219.484
1.2.1.2.4 Current year profit 4.052.678
1.2.1.2.5 Funds for paid-in capital -
1.2.1.2.6 Merging Entities Equity**) -
1.2.1.2.7 Others -
1.2.2 Faktor Pengurang
1.2.2 Deduction Factor
1.2.2.1 Other comprehensive income -
1.2.2.1.1 Negative differences arising from translation of financial statement (354.703)
1.2.2.2 Other disclosed reserves
1.2.2.2.1 Disagio -
1.2.2.2.2 Previous year loss -
1.2.2.2.3 Current year loss -
1.2.2.2.4 Negative difference in allowance for possible losses and allowance (535.517)
for impairment on earning assets
1.2.2.2.5 Negative difference in adjusment amounts from fair value of financial -
assets in trading book
1.2.2.2.6 Required allowance for non earning asset (206.955)
1.2.2.2.7 Others -
1.3 Non controlling interest
1.4 Deduction Factor of CET 1 (30.783)
1.4.1 Deferred tax calculation -
1.4.2 Goodwill -
1.4.3 Other intangible assets (30.783)
1.4.4 Investments in share -
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Management Discussion and Analysis
Capital 31-Dec-23 31-Dec-22
1.4.5 Shortfall of capital on insurance subsidiaries -
1.4.6 Securitisation exposure -
1.4.7 Other deduction of CET 1 -
1.4.7.1 Placement of funds in instrumen AT 1 and/or Tier 2 to other bank -
1.4.7.2 Cross-ownership in another entity acquired by the transition due to law, -
grants, or grants will
1.4.7.3 Exposures that give rise to credit risk due the settlement risk (settlement risk) - Non Delivery -
Versus Payment
1.4.7.4 Exposures in Subsidiaries that do business activity based on sharia principles (if available) -
2. Additional Tier 1 (AT 1)
2.1 Instrument which comply with AT 1 requirements -
2.2 Agio/Disagio -
2.3 Deduction factor of AT 1 -
2.3.1 Placement of funds in instrument AT 1 and/or Tier 2 to other bank -
2.3.2 Cross-ownership in another entity acquired by the transition due to law, grants, or grants will -
II Supplemental Capital (Tier 2) 623.096
1. Capital Instrument in the form of Stock or others which comply with Tier 2 Requirements 24.167
2. Agio/Disagio -
3. General provisIon on earning assets (max. 1.25% credit risk - weighted assets) 598.929
4. Deduction supplemental capital -
4.1 Sinking Fund -
4.2 Placement of funds in instrument AT 1 and/or Tier 2 to other bank -
4.3 Cross-ownership in another entity acquired by the transition due to law, grants, or grants will -
III. TOTAL CORE AND SUPPLEMENTAL CAPITAL 20.571.769
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PT BANK MEGA Tbk 2023 Annual Report
Material Commitments for
Capital Expenditures
Bank Mega has no material commitments for investments 3. Sources of funds available to meet the obligation;
in capital goods in the financial year 2023. Therefore, 4. The currency denomination of the obligation; and
the Bank does not present information on this matter, 5. The steps the bank intends to take to hedge the risks
including: of the relevant foreign currency positions.
1. The name of the party issuing the commitments;
2. The purpose of the commitment;
Realization of Capital Expenditures
Capital Expenditures Types and Value of Capital Expenditures
Bank Mega annually conducts capital expenditures, which The following table shows the types and value of
is the activity of spending funds to acquire a number investment in fixed assets:
of assets or investments that are expected to provide
future value.
Capital Expenditures Objective
Bank Mega pursues investment in fixed assets to support
and enhance the overall operations of the Bank.
Tabel jenis dan nilai investasi barang modal (Expressed in millions of Rupiah)
Nilai Investasi Barang Modal
Types of Capex
2023 2022
Land 9.003 13.900
Building 400 185.154
Office equipment 68.708 53.761
Furniture and fixtures 4.080 5.914
Vehicle 2.477 5.630
Building improvements 5.954 4.978
Construction in progress 19.522 14.393
Right of use of assets 36.763 35.290
Total 146.907 319.020
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Management Discussion and Analysis
Material Information and Material
Information Subsequent Events
The Bank reported there was no material fact and information happened after accounting report date.
Dividend Policy and Its Distribution
Dividend Policy for a share shall be paid to the person in whose name the
The Dividend Policy is based on the Bank’s Articles of share is registered in the register of shareholders, taking
Association, taking into account the IPO Prospectus into account the provisions of the Articles of Association of
issued by the Bank, as well as the provisions of the OJK as the Company, which shall be determined, or on the basis of
regulated by POJK No. 17 of 2023 on the Implementation the authority of the General Meeting, where the decision
of Commercial Bank Governance. on the payment of dividends is taken, without prejudice
to the provisions of the stock exchange regulations of the
Dividends may be paid only in accordance with the financial place where these shares are listed.
capabilities of the Bank based on the decisions of the
General Meeting of Shareholders (GMS), including the The chronology of the payment of dividends for 2023 and
decisions of the GMS, which must also determine the time 2022 is as follows:
and procedure for the payment of dividends. Dividends
2023 2022
Legal Basis AGMS Resolution dated February 24, 2023 AGMS Resolution dated February 25, 2022
Fiscal Year 2022 audited financial report 2021 audited financial report
Infome for the year 4.052.678 4.008.051
Dividends (Rp Million) 2.836.818 2.800.000
Dividend per share (Rp) 241,618 402,081
Dividend Pay Out Ratio 69,99% 69,82%
Cash dividend announcement date February 24, 2023 February 25, 2022
Cash dividend payment date March 28, 2023 March 23, 2022
Information About Employee and/or Management Share
Ownership Program (ESOP/MSOP)
As of December 31, 2023, Bank Mega has not yet implemented an employee and/or management share-based program.
As a result, the Company does not provide any information regarding the number of ESOP/MSOP shares and their
realization, the time period, the requirements for eligible employees and/or management, and the exercise price.
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PT BANK MEGA Tbk 2023 Annual Report
Information Regarding the Realization of
the Use of Public Offering Proceeds
The Bank did not conduct a public offering of either shares or bonds throughout 2023. Therefore, the Company did not
disclose information regarding the total proceeds; plan for the use of proceeds; details of the use of proceeds; proceeds
balance; and the date of approval of the GMS/RUPO for changes in the use of funds (if any).
Material Information Regarding Investment, Expansion,
Divestment, Business Merger, Acquisition, and/or Debt/
Capital Restructuring
As of December 31, 2023, Bank Mega has not made any investments, expansions, dispositions, acquisitions or restructurings
of debt and capital. Accordingly, the Company does not provide information in this regard.
Material Information on Transactions that Contain
Conflict of Interest and/or Transactions with Affiliated
Parties/Related Parties
XXXXX Transactions with related parties are made on terms agreed
XXX by both parties, where such requirements may not be the
same as other transactions undertaken with third parties.
Transactions with Affiliates Material transactions and balances with related parties
In the normal course of its business, the Bank enters into are disclosed in the notes to the financial statements and
transactions with related parties which are defined under the relevant details have been presented in Note 39 of
SFAS No. 7 regarding “Related Party Disclosures”. the financial statements as attached in this annual report.
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Management Discussion and Analysis
Total (Million) Percentage (%)
Description
2023 2022 2023 2022
Giro pada bank lain
PT Bank Pembangunan Daerah Sulawesi Utara dan Gorontalo 100 100 0.00008% 0.00007%
PT Bank Pembangunan Daerah Sulawesi Tengah 4 1 0.00000% 0.00000%
Efek-efek
PT Bank Pembangunan Daerah Sulawesi Utara dan Gorontalo 198,288 192.200 0.15020% 0.1356%
Kredit yang diberikan
PT Trans Kalla Makassar 550.000 521.144 0.41651% 0.36765%
PT Duta Visual Nusantara TV 7 124.696 124.696 0.09443% 0.08797%
PT Trans Retail Indonesia 57.408 121.262 0.04347% 0.08555%
PT Trans Burger 8.501 9.757 0.00644% 0.00688%
PT Trans Coffee 4.984 5.000 0.00377% 0.00353%
PT Trans Entertainment 500.000 0.37865%
Komisaris dan Direksi Perusahaan berelasi dibawah Rp1 miliar 51.070 54.315 0.03867% 0.03832%
Direksi dan Karyawan kunci 5.935 6.440 0.00449% 0.00454%
Lain-lain di bawah Rp1 miliar 15.998 15.836 0.01212% 0.01117%
Aset Lain-lain
PT Duta Visual Nusantara TV 7 3.138 3.980 0.00238% 0.00281%
PT Bank Pembangunan Daerah Sulawesi Utara dan Gorontalo 1.071 1.083 0.00081% 0.00076%
PT Trans Retail Indonesia 1.237 1.039 0.00094% 0.00073%
PT Para Bandung Propertindo 2.045 1.037 0.00155% 0.00073%
PT Trans Entertainment 1.659 0.00126%
Lain-lain - di bawah Rp 1 miliar 6.601 6.709 0.00500% 0.00473%
Transaksi surat berharga
Pembelian 3,731,813 - 724000% -
Penjualan 7,304,962 - 1309000% -
Giro 482,783 470.942 0.43770% 0,39%
Tabungan 113,643 145.624 0.10300% 0,12%
Deposito berjangka 1,717,317 1.827.590 155700% 1,51%
Simpanan dari bank lain 1,202,082 568.738 108990% 0,47%
Obligasi subordinasi 48.000 38.000 0.04350% 0,03%
Beban yang masih harus dibayar dan liabilitas lain-lain 4.703 5.547 0.00430% 0,01%
Pendapatan bunga 101.022 82.508 0.98870% 0,91%
Beban bunga 46.167 69.702 0.98530% 2,18%
Beban asuransi kesehatan karyawan
PT Asuransi Umum Mega 23.386 19.464 159810% 1,43%
PT PFI Mega Life Insurance 2.436 1.900 0.16650% 0,14%
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PT BANK MEGA Tbk 2023 Annual Report
Total (Million) Percentage (%)
Description
2023 2022 2023 2022
Beban Iklan
PT Televisi Transformasi Indonesia 96,443 87.572 534130% 4,74%
PT Trans Digital Media 3,917 14.143 0.21690% 0,77%
PT Duta Visual Nusantara TV 7 4,662 6.947 0.25820% 0,38%
PT Trans News Corpora 1,229 1.159 0.06810% 0,06%
Lain-lain - di bawah Rp1 miliar 367 949 0.02030% 0,05%
Pendapatan Sewa
PT Allo Bank Indonesia Tbk 9,776 11.705 2324850% 24,.97%
PT Duta Visual Nusantara TV 7 8,425 8.425 2003570% 17,97%
PT Bank Mega Syariah 5.040 4.721 1198570% 10,07%
PT Asuransi Umum Mega 4,106 4.432 976460% 9,45%
PT Mega Capital Sekuritas 2,628 2.900 624970% 6,19%
Lain-lain - di bawah Rp1 miliar 3,125 3.950 743160% 8,43%
Liabilitas komitmen -neto
PT Trans Retail Indonesia 1.760 2.348 0.02740% -
Liabilitas kontinjensi-neto
PT Trans Retail Indonesia 82.200 63.500 2259955% -
PT Trans Fashion Indonesia 41,419 59.439 1138748% -
PT Alfa Retailindo 5,477 5.537 150581% -
Lain-lain - di bawah Rp1 miliar 631 1.325 0.17348% -
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 167
Page 168
Management Discussion and Analysis
Kredit Partisipasi (Selldown)
Per tgl. 31/12/23
Bank Mega
No Rek Bank Debitur Facility
Mega
Qcy Plafond Outstanding
18020053856345 PT. Batam Indo Agri Perkasa Term Loan 1 IDR 1.039.999.900.000,00 953.299.900.000,00
18020051732095 PT. Indah Kiat Pulp & Paper Demand Loan 1 IDR 905.000.000.000,00 905.000.000.000,00
18020050177766 PT. Pabrik Kertas Tjiwi Kimia Demand Loan IDR 500.000.000.000,00 500.000.000.000,00
18020050180220 PT. OKI Pulp & Paper Demand Loan IDR 907.500.000.000,00 907.500.000.000,00
0 PT. Amman Mineral Nusa Tenggara Term Loan USD 0,00 0,00
18022050006280 PT. Amman Mineral Nusa Tenggara Fixed Loan 1 USD 63.920.000,00 63.760.000,00
18022050006296 PT. Amman Mineral Nusa Tenggara Fixed Loan 2 USD 11.985.000,00 11.955.000,00
Kredit Club Deal
Per tgl. 31/12/23
Bank Mega
Debitur Facility
Qcy Plafond Outstanding
18020053857070 PT. Bintani Megah Indah Term Loan 1 IDR 49.100.652.032,12 47.750.652.032,12
18022050006207 PT. Dirgantara Karya Cipta Term Loan USD 65.000.000,00 48.750.005,00
18020053859833 PT. Karya Mandiri Digdaya Maju Term Loan IDR 2.293.431.932.750,00 1.597.211.425.250,00
18020053859849 PT. Kinerja Prima Makmur Sentosa Term Loan IDR 1.565.097.921.625,00 1.114.137.504.964,00
18020053856595 PT. Kalimantan Sanggar Pusaka Term Loan - Tranche 1 IDR 44.804.892.560,40 41.668.550.080,40
18020053856580 PT. Cipta Sinar Indah Term Loan IDR 822.531.763.902,09 764.954.540.426,09
18022050006184 PT. Madya Pratama Surya Cemerlang Term Loan USD 66.700.000,00 46.689.994,00
18022050006190 PT. Adyatama Cipta Cemerlang Term Loan USD 62.000.000,00 46.500.000,05
18020053858425 PT. Muara Data Sentosa Term Loan IDR 79.287.000.000,00 63.429.600.000,00
18022050006137 PT. Cakra Wisesa Karya Makmur Term Loan USD 124.000.000,00 84.733.327,00
18020053860147 PT. Tamaris Prima Energi Term Loan 3 IDR 18.006.556.435,68 16.881.556.435,68
18020053857001 PT. Trans Kalla Makassar Term Loan - Tranche A IDR 50.000.000.000,00 50.000.000.000,00
18020053856990 PT. Trans Kalla Makassar Term Loan - Tranche B IDR 500.000.000.000,00 500.000.000.000,00
168 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
Page 169
PT BANK MEGA Tbk 2023 Annual Report
Allo Bank Bank Mega Syariah
Information
Qcy Plafond Outstanding Qcy Plafond Outstanding
IDR - - - 0 0 Selldown ke Allo Bank bulan
Juni 2021 Rp 250 bio
IDR - - - 0 0 Selldown ke Allo Bank bulan
Juli 2021 Rp 250 bio
IDR - - IDR 200.000.000.000,00 200.000.000.000,00 Sub Partisipasi dg BMS th
2017
- - - - 85.000.000.000,00 0 Disubpartisipasi ke BMS Rp
85 bio
- - - USD 10.000.000,00 3.300.000,00 Jadi Bilateral dari Liberty ke
Pertiwi
- - - USD 5.000.000,00 4.500.000,00
- - - USD 10.000.000,00 9.000.000,00
Allo Bank Bank Mega Syariah
Information
Qcy Plafond Outstanding Qcy Plafond Outstanding
IDR - - - - - Club Deal fas. TL dg Allo
Bank bln Mar’22
- - - - - -
IDR - - USD - - Club Deal bln Mar’22
- - - -
IDR - - USD - - Awal pemberian fasilitas
di Allo Bank merupakan
club deal, kemudian pada
22/03/2022 dilakukan
selldown o/s Bank Mega
kepada Allo Bank
Rp.500M
IDR - - USD - - Club Deal bln Des’21
IDR - - IDR - - Club Deal dg BMS dan Allo
fas. TL 1 bln Sept’21
IDR - - - - - Club Deal dg Allo bln Sept’21
IDR - - IDR - - Club deal dg Allo dan BMS
bln Jun’22
IDR - - - - - Club deal dg Allo bln Mar’22
IDR - - IDR - - Club deal dg All dan BMS bln
Jun’22
IDR - - USD - - Club Deal dg BMS dan Allo
bln Nov’21
IDR - - - - - Club Deal dg Allo Bank bln
Sept’22
IDR - - - - - Club deal dg Allo bln Feb’22
IDR - - - - -
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 169
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Management Discussion and Analysis
Changes in Laws and Regulations That Have
a Significant Effect on the Company
Regulatory changes that are expected to affect Bank Mega in 2023 are as follows:
Jenis Peraturan Tentang Dampak Terhadap Bank Mega
Otoritas Jasa Keuangan
POJK No. 17 Tahun 2023 Penerapan Tata Kelola Bagi Bank Umum XXX
SEOJK No. 16/SEOJK.03/2023 Perhitungan Permodalan untuk Eksposur Bank XXX
Terhadap Lembaga Central Counterparty.
SEOJK No. 17/SEOJK.03/2023 Persyaratan Margin untuk Transaksi Derivatif XXX
yang Tidak Dikliringkan melalui Lembaga
Central Counterparty.
Bank Indonesia
PBI No. 4 Tahun 2023 Pinjaman Likuiditas Jangka Pendek bagi Bank XXX
Umum Konvensional
PBI No. 7 Tahun 2023 Devisa Hasil Ekspor dan devisa Pembayaran Impor XXX
PBI No. 6 Tahun 2023 Pasar Uang dan Pasar Valuta Asing XXX
PBI No. 10 Tahun 2023 Perubahan atas Peraturan Bank Indonesia Nomor XXX
4 Tahun 2023 tentang Pinjaman Likuiditas Jangka
Pendek bagi Bank Umum Konvensional
PBI No. 11 Tahun 2023 Kebijakan Insentif Likuiditas Makroprudensial XXX
PBI No. 12 Tahun 2023 Penerbitan Instrumen Pasar Uang dan Transaksi XXX
Pasar Uang
Changes in Accounting Policies
and Their Impact on the Company
The following are amendments and improvements to • Amendments to PSAK 25: Accounting Policies,
standards which effective for periods beginning on or Changes in Accounting Estimates and Errors regarding
after January 1, 2023, with early adoption is permitted, Definition of Accounting Estimates;
are as follows: • Amendment to PSAK 46: Income Tax regarding Asset-
• Amendments to PSAK 1: Presentation of Financial Related Deferred Tax and Liabilities Arising from a
Statements regarding Disclosure of Accounting Policies; Single Transaction; and
• Amendments to PSAK 1: Presentation of Financial • Revised PSAK 107: Accounting for Ijara.
Statements regarding Classification of Liabilities as
Current orNon-Current; The implementation of the above standards had no
• Amendments to PSAK 16: Fixed Assets Related to material effect on the amounts reported for the current
Proceeds Before Intended Use; period or prior financial period.
170 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Target, Actual, and Projection
The comparison between the Company’s targets and actuals for 2023 and projections for 2024 is as follows:
(Expressed in millions of Rupiah)
2023 2024
Description
Target Actual Target
Total Aset 144,88 132,05 149,92
Kredit 75,70 65,69 82,25
DPK 108,95 89,44 116,37
Giro 13,77 10,13 15,03
Tabungan 16,05 15,66 19,17
Deposito 79,13 63,65 82,17
Laba Sebelum Pajak 5,54 10,22 11,25
Laba Tahun Berjalan 4,34 6,05
Capital Structure
CAR 26,81 26,17 25,48
Business Strategy of the Bank • Growth in credit cards through acquisition growth with
The Bank’s business development strategy is based on the good and healthy quality, growth in loans outstanding,
development of reliable human resources, transformation digital transformation and increased fee-based income
of information technology systems to support the • Sustained growth in treasury services, including by
development of digital banking, improvement of business investing the Bank’s excess liquidity in assets with
processes and strong synergy within the CT Corpora Group relatively lower risk such as government bonds and also
to develop retail business,with a focus on each business placement with Bank Indonesia; managing the funding
segment as follows: gap between assets and liabilities; and ensuring that
• Loan disbursement by increasing volume, increasing the Bank’s liquidity stability is well maintained.
fee-based income and improving credit quality
• Growth in Third Party Funds (TPF) through acquisitions
and onboarding; increase in low-cost funds and number
of transactions; and optimization of wealth products
for affluent clients.
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 171
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Management Discussion and Analysis
Business Prospect
The Indonesian government said that Indonesia’s economic rise in inflation, which will have an impact on consumption
outlook will grow by 5.1 percent in 2023, lower than the growth. The Ministry of Finance’s baseline assumptions for
initial estimate of 5.3 percent. This is in line with the the 2023 economic outlook and 2024 RAPBN are:
slowdown in the world economy and the challenge of the
Indicators Outlook 2023 RAPBN 2024
Economic Growth (%,yoy) 5,1 5,2
Inflation (%,yoy) 3,1 2,8
Exchange Rate (Rp/US$) 15.100 15.000
10 Year SUN Interest Rate (%) 6,8 6,7
Indonesian Crude Oil Price (US$/barrel) 78 80
Crude Oil Lifting (thousands of barrels per day) 614 625
Gas Lifting (thousand barrels of oil equivalent per day) 985 1.033
Meanwhile, Bank Indonesia expects Indonesia’s economy technology that is increasingly influencing the business
to continue growing well and resilient to global spillover model of the banking industry, the Bank is also transforming
effects. According to Bank Indonesia, the continued good its business model to a digital ecosystem so that the Bank
economic growth is also reflected in the performance of can become a one-stop banking solution for its customers.
key economic sectors such as manufacturing, mining,
construction, and related services including transportation To achieve the above objectives, the strategic steps that
and storage, accommodation and food services, and will be taken include:
information and telecommunication. • Synergies with companies in the CT Corpora to increase
business volumes, create new business opportunities
Based on these developments, Bank Indonesia estimates and increase the number of branch networks in a
that economic growth will reach the range of 4.5 - 5.3% planned manner.
in 2023 and will increase to 4.7 - 5.5% in 2024. • Leveraging appropriate ecosystems and synergies
to create new products and services that benefit
In line with Indonesia’s economic outlook, the Bank’s customers and the Bank.
policy direction is to transform from a mid-sized bank • Transform information technology to support the
to a large bank based on the reliability of the ecosystem development of retail and digital banking businesses,
that combines financial services and retail transactions. In mitigate operational risks, and increase efficiency of
addition, in connection with the development of digital operating costs
172 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Information on Business Continuity
Matters that may have a significant impact on business In this regard, the Board of Commissioners and the Board
continuity of Directors have an active role in the management of the
In line with estimates that the Indonesian economy will bank’s internal strength, which has an important influence
continue to grow well and be able to withstand the impact on Bank Mega’s business continuity. This active role can
of global spillovers as reflected in the performance of be seen in the preparation and implementation of the
various business sectors that are still well sustained, Bank bank’s strategy, in addition to the evaluation of the periodic
Indonesia forecasts that economic growth will increase to financial reports.
4.7% - 5.5% in 2024. The economy, which is expected to
grow at a stronger pace, is supported by higher estimated Bank Mega’s long and proven track record in banking
private consumption, which is expected to grow by 4.7 is supported by strong parent support and synergies.
to 55.5 percent in 2024. Investment is also estimated to Business synergies with business groups with PT CT
grow by 5.1 percent to 5.9 percent, or stronger than the Corpora as well as other factors that are the bank’s
3.7 percent to 4.5 percent in 2023. competitive advantage are strengthened by Pefindo’s
assignment of the Bank’s corporate rating, is the key to
It is hoped that this optimism about household consumption Bank Mega’s business continuity in the coming year, which
and investment growth can support bank lending. After an will continue to be well-maintained.
estimated growth of 9-11% in 2023, the growth of bank
credit is expected to be 10-12% in 2024. Assumptions used by management in conducting the
assessments
In line with this, the government also estimates that the Several important aspects of bank management such as
growth of household consumption will be stronger in 2024, capital, liquidity, profitability and asset quality are taken
when the general election and the Pilkada will be held into consideration by Bank Mega in the assessment of
at the same time. The government stated that national business continuity with reference to the RBB. These
political stability is expected to be maintained, which will four key aspects are then described in the RBB and are
encourage optimism among the public and business actors the parameters for Bank Mega’s business continuity
for the continuation of economic activities and the positive management in the national banking industry. The Bank
trend of new job openings. In addition, the improvement also uses these four key aspects as indicators to evaluate
of social welfare levels will also be a driver of consumption how the Bank performs compared to previously set
in 2024. Cumulatively, the Government is aiming to see targets. In addition, Bank Mega also prioritizes sustainable
the economy grow by 5.2% in the coming year. financial aspects through the alignment of business with
environmental sustainability aspects, social aspects, and
Management Assessment of Business Continuity Factors good corporate governance.
Bank Mega evaluates the implementation of the strategy
and assesses the bank’s ability to achieve the goals set
out in the bank’s business plan (RBB) in order to ensure
business continuity. This step was taken taking into account
the dynamics occurring in the macro economy and the
banking industry.
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 173
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Management Discussion and Analysis
Business Supporting Overview
Human Capital
Human Resources Focus and Development by enhancing or developing potential and competencies.
The human resources development program will continue Employee career management is carried out by ensuring
to be developed and refined throughout 2023 to ensure its that positions are filled through promotion from within, and
continued contribution. This development and refinement that employees are provided with training or development
process will be optimized through the use of a multi-platform opportunities according to their needs.
human resource management technology system. The
development program is a combination of human resources Organizational Development
and organizational resources, with the involvement of The Organizational Development Program is implemented
technology, which will be increasingly integrated into both to assist the Bank in achieving business growth in line with
the program and its implementation process. organizational strategies and plans.
Human Resources Fulfillment Both internal and external factors are considered in the
The Bank’s need to fill critical positions and other positions development of this organization. Internal factors, such
with employees who are competent in their fields of expertise as the quality of human resources and coordination
is carried out through internal and external sourcing. The between individual work units, both business units and
process of fulfilling human resources is carried out online support units, are crucial. Meanwhile, external factors
through various job portals, and various activities are also such as the development of digital technology and the
carried out offline, including walk-in interviews, campus increasing competitiveness of the banking industry are
recruiting, and job fairs. The Employee Referral Program things that need to be considered. The optimization of
is also a way to fill the positions required by the bank. organizational functions is necessary to achieve higher
Employer branding is carried out through the Bank’s social business performance, which is continuously achieved
media to attract potential talent. by improving the organization in each line and function.
In 2023, 2,202 people were fulfilled from external sources, Employee Education, Development and Training
with the composition of human resources located at the In line with the Bank’s aspirations, employee skills are
Head Office amounting to 574 people or 26% and human enhanced to enable them to meet the business challenges
resources from regional offices and branches amounting of the banking world. Various human resource development
to 1,628 people or 74% of the total fulfillment that exists. and training programs have been implemented throughout
2023. The Bank is committed to promoting the improvement
The need to fulfill human resources is also carried out of human resource competencies and skills needed in the
through development programs that are generalist and future to adapt to the increasingly developing digital era.
functional in nature and are specifically developed in
accordance with the Bank’s objectives and needs. The The Bank has implemented 1,367 training programs
selection of the participants in the programs is carried out with more than 100,000 participants throughout 2023,
in stages that are systematically defined with reference to including competency certification, hard and soft skills
the criteria established by the Bank. training, and leadership. Training is organized according
to the needs and objectives of learning, namely face-to-
Career Development face and digital learning using virtual learning, hybrid
The Bank continuously implements employee career and e-learning methods. Digital learning is the Bank’s
development programs in order to retain talents or human effort to take advantage of technological and digital
resources that are competent and of good quality, and to developments so that employee capacity building can
achieve an optimal level of employee performance. The take place anywhere, anytime.
career development program is implemented by taking into
account the employee’s career planning and calculating The curriculum and development and training modules
the employee’s needs as determined by the Bank. Career are aligned with all business processes directly related to
development in an organization can occur within the same business and support functions. The Bank also organizes
function or job family, or cross-functionally to different areas various forums or trainings related to regulatory requirements
174 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
and policies, including APU/CFT, Anti-Fraud Strategy, and to the effectiveness of the programs being implemented.
Handling and Resolving Customer Complaints, which With a learning model that is more dynamic, interactive
aim to create awareness and increase the competency of and informative, the Bank continues to improve learning
employees in terms of risk and control. modules, infrastructure and the use of technology.
The competency certification program is organized by Throughout 2023, the Bank has conducted e-learning with
the Bank with reference to the Indonesian National Work more than 40,000 participants for various modules, including
Competency Standards (SKKNI) and the Indonesian National Corporate Regulations, Complaints Handling, APU/PPT,
Framework (KKNI) applicable to banking and financial IT Security Awareness, Good Corporate Governance,
services. The Bank also conducts regular monitoring of Sustainable Financial Action Plan (RAKB) and Basic Credit.
compliance with the required competency certification and Learning through e-learning will continue to increase and
maintenance of competency certification in accordance be developed according to the Bank’s needs.
with its area of expertise. These competency certification
programs are Risk Management Certification (SMR), Rupiah HR System Development
Payment and Currency Management System (SPPUR), Human resources management will be supported in its
Treasury, AAJI, WPPE-P and WAPERD Certification, as implementation by digital technology systems with employee
well as other certifications as needed, including IT and self-service systems including performance management,
Audit Certification. online attendance, online recruitment, e-learning and
others that can be accessed on multiple platforms. The
The Bank also implements several programs to build development and improvement of the human resources
competency in the business area to support business system will continue throughout 2023 by optimizing the
performance, including the development program for employee self-service system and improving existing
branch managers through the Branch Manager Training processes, such as adding features such as the document/
Program (BMTP), training programs for the marketing team certificate submission module, the employee insurance
through the Retail Funding Officer Training Program (RFOTP), participation registration module, the Know Your Employee
Retail Funding Training Program ( RFTP), Retail Funding (KYE) module, the employee leave module, and the online
Acquisition Training Program (RFATP), and Telemarketing employee credit module. (KYE) module, employee leave
Officer Training Program (TOTP). For the Operations function, module, and online employee loan application module.
the Operations Supervisor Development Program (OSDP)
is conducted to enhance the competency of employees This digital technology support will continue to be developed
in operational work functions. into a more comprehensive, multi-platform, integrated
human resources system that is more informative, easier
The Bank continuously organizes leadership and to use, and more effective in supporting human resources
entrepreneurship development programs to prepare future activities. Employee information and communication tools
leaders through the Mega Management Development will continue to evolve based on technology. This change
Program (MMDP). The MMDP provides a comprehensive will be continuous with the development of the organization
understanding of banking business processes from both to further improve customer experience in terms of service
academic and practical perspectives. Graduates of the quality and employee experience as customers.
MMDP program have been placed in various work functions.
They currently occupy key positions, both structural The development of the banking business in the year 2023
and functional. will be influenced by the increasingly rapid advances in
technology and will become a challenge for all sectors of
The Bank is also organizing a program to prepare employees the industry. Banks must continue to develop initiatives to
who are talented and professional in the field of IT through manage human and organizational resources so that they
the Information Technology Development Program (ITDP), are focused on achieving predetermined goals and are able
which will carry out digital transformation and support the to adapt to current and future business challenges. The
Bank in industrial competition in the digital era. human resource management system will be consistently
developed to improve the performance and commitment
To support employee learning and development programs, of employees to meet the needs of the bank in carrying out
the Bank has provided an e-learning platform as a learning its business functions. The increasing use of digital-based
medium for employees that can be accessed anytime and technology continues to be one of the driving factors for
anywhere. The e-learning program is also a concern for the the Bank to further develop technology-based systems and
Bank, which can support efficiency while paying attention infrastructure to manage human resources effectively and
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 175
Page 176
Management Discussion and Analysis
efficiently. The employee demographic, which is currently Employee Demographic Table
dominated by the Millennial and Generation Z generations, The employee demographics as of December 31, 2023
also requires the Bank to pay attention to the harmony of are shown in the following tables.
the way of working so that it remains relevant to current
conditions, both internal and external.
Number of Employees by Gender/Sex (People)
Gender 2023 2022
Male 2.853 2.862
Female 3.391 3.269
Total 6.244 6.131
Number of Employees by Grade (People)
Age 2023 2022
20-24 years 549 419
25-29 years 1.494 1.431
30-34 years 1.151 1.247
35-39 years 1.215 1.279
40-44 years 924 881
45-49 years 445 439
50-54 years 392 370
55-59 years 62 54
‘>60 years 12 11
Total 6.244 6.131
Number of Employees by Position (People)
Grade/Organization Level 2023 2022
Vice President 317 315
Manager 1.294 1.207
Officer 2.412 2.353
Administration 2.221 2.256
Total 6.244 6.131
Number of Employees by Employment Status (People)
Employment Status 2023 2022
Permanent Employee 4.729 4.735
Non-Permanent Employee 1.515 1.396
Total 6.244 6.131
176 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Number of Employees by Education Level (People)
Education Level 2023 2022
High School 204 209
Diploma (1-2) 26 27
Diploma (3-4) 950 970
Bachelor’s Degree 4.875 4.727
Graduate & Post Graduate Degree 189 198
Total 6.244 6.131
Completion of Human Resources Development Programs
Total
Jenis Program Pengembangan Tahun 2023
Batch % Participants %
Retail Funding Officer Training (RFOT) 4 13% 28 4%
Retail Funding Training Program (RFTP) 10 33% 327 48%
Frontliner Training Program (FLTP) 1 3% 11 2%
Contact Center Training Program (CCTP) 2 7% 34 5%
Telemarketing Officer Training Program (TOTP) 4 13% 47 7%
Branch Manager Training Program (BMTP) 7 23% 169 25%
Mega Management Development Program (MMDP) 1 3% 24 4%
Operation Supervisor Development Program (OSDP) 1 3% 45 7%
Information Technology Development Program (ITDP) 4 100% 685 100%
Total 30 13% 28 4%
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Management Discussion and Analysis
Employee Education, Development and Training
Type of Program Batch Participants
Certification Risk Management Certification 26 624
Program
Rupiah Payment & Money Management System Certification 119 2.311
Treasury Certification 5 9
AAJI Certification 77 121
WPPE-P Certification 91 301
Waperd Certification 11 33
Certified Fraud Manager (CAFM) Certification 1 1
Certified Information System Auditor (CISA) & Exam 1 1
Certified Ethical Hacker 1 1
Advocate Certification 1 1
IBM Certification 1 1
Data Center Certification 1 1
Internal Audit Certification 1 1
Training Program Retail Funding Officer Training (RFOT) 4 28
Retail Funding Training Program (RFTP) 10 327
Retail Funding Acquisition Training Program (RFATP) 1 11
Telemarketing Officer Training Program (TOTP) 2 34
Branch Manager Training Program (BMTP) 4 47
Development Mega Management Development Program (MMDP) 7 169
Program
Operation Supervisor Development Program (OSDP) 1 24
Information Technology Development Program (ITDP) 1 45
Other In-House Training (in addition to certification, training and development programs), workshops, 815 45,634
Training Programs socialization, on-the-job training and coaching
Other Off-House Various off-house programs in addition to the Certification Program 172 408
Training Programs
Total 1.353 50.133
178 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Information Technology
Digital banking continues to grow rapidly, especially since used for payment transactions in Thailand, Malaysia
the COVID-19 pandemic outbreak in early 2020. Since and Singapore.
then, the standard for conducting banking transactions has d. Easily perform remittance transactions, withdraw
changed. It is no longer necessary to visit a branch or an cash and deposit cash using the Indonesian
ATM. As one of the evolving banks, Bank Mega continues to Standard Quick Response Identification System
improve the best digital experience for customers through (QRIS) via ATM/Merchant/Agent connected to
product innovation that meets their needs and lifestyles. other Payment Service Providers quickly, securely
In addition to product and feature innovation, the bank and conveniently.
also consistently invests in information technology (IT) and e. CT Corp Group’s lifestyle features can be easily
security systems. This ensures the reliability, stability, and accessed through the Explore feature.
security of its systems. Throughout 2023, the Bank has f. Enhancements made to existing features and
continued to develop information technology that can services include:
improve services to customers. These include: i. Addition of payment services with improvements
in digital money recharge, airfare payment,
1. Enhanced Features in Personal Electronic Banking insurance and signal car tax.
(M-Smile) ii. Development of comprehensive mobile banking
a. Online credit card application for digital credit security for the maintenance of application
cards, allowing customers to make online stability, cybercrime and customer data security.
transactions immediately without waiting for the iii. Development of the loyalty points function
physical credit card. in MPC Point and easy viewing of credit card
b. Loan On Card application is a request for data in a secure manner.
disbursement of funds up to 50% of the credit
card limit, which can be withdrawn at any time 2. Sustainable development of national open API payment
through a quick and convenient process. system standards (SNAP) with industry standards set
c. Enhanced the Quick Response Code Indonesian by the regulator.
Standard (QRIS) service to allow for cross-border 3. As a provider of information technology services (PJTI)
transactions (QRIS Crossborder). It can now be for LJK Bank in CT Corpora.
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 179
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Management Discussion and Analysis
4. Other developments in the area of reconciliation IT provides appropriate resources to meet these needs,
system, regeneration process, data center security including the provision of competent technical personnel
enhancement and disaster recovery plan (DRP) and adequate infrastructure.
improvement.
5. Development of branch services to keep up with Information Technology at Bank Mega prioritizes efficient
developments in banking digitalization, namely with operational processes that follow the business needs of
the Branch Delivery System Application. the bank. The IT development process and IT operations
are continuously updated in accordance with the latest IT
Bank Mega consistently invests in information technology developments and applicable banking standards.
(IT) and security systems to ensure the reliability, stability,
and security of its systems to support various efforts to IT Focus and Development in 2023
enhance its digital capabilities. In 2023, the total investment Bank Mega’s IT development focus is on the development
in IT will amount to Rp______, which is an increase of ___% of applications to support banking products, such as
compared to the investment made in the previous year. a wealth management system to sell wealth products
such as bonds, and a trade finance system to support
IT Management trading processes involving the bank’s counterparties.
Bank Mega has an Information Technology Steering In addition, the development of Internet banking for
Committee, which is a working institution that involves corporate customers is a strategic project in Bank Mega’s
the Board of Directors in determining the strategic direction IT application development. In terms of IT application
for developing IT applications and infrastructure to support services, Bank Mega has completed several stages of
the Bank’s business. development of the BI-FAST system, which is Bank Mega’s
flagship mobile banking channel transfer function, in order
Bank Mega has obtained ISO 27001:2013 certification to enhance system stability and reliability so that customer
for its Information Security Management System, which transactions are more convenient.
demonstrates the Bank’s commitment to continuously
improve the security of the Bank’s system environment. IT Development Strategy for 2023
Bank Mega implements IT application development
IT Governance is implemented by the Bank as an important strategically divided into 5 (five) aspects;
operational asset that can increase the Bank’s added value • Channel Transformation
and competitiveness, although its implementation involves - Represented in the development of corporate
various risks. This implementation includes the alignment Internet banking revamp
of the IT Strategic Plan with the Bank’s business strategy, - Participating in the development of mobile banking
the optimization of resource management, the use of IT functions (M-Smile)
(Value Delivery), and the inclusion of a well-performed • Single Customer View
information security risk control in order to maintain the Represented in the development of data management
confidentiality, integrity, and availability aspects of the system
Bank’s information. • Credit Management
Represented in the development of LOS (Loan
Evaluation of the implementation of IT activities at Bank Originating System) for secured & unsecured loans
Mega includes risk and audit aspects as a form of control • Supporting System
and control in maintaining the check and balance process in Represented in the development of Talkbot, Branch
the Bank’s internal IT development. The form of evaluation Transformation via BDS (Branch Delivery System)
carried out by the Bank includes the monitoring of risk development, Human Resources System development,
data parallel to the implementation of IT development, Reconciliation System development, etc.
as well as the examination of administrative and technical • Product Enrichment
aspects of the operation of IT applications and systems. Represented in the development of Trade Finance
System, BI-FAST Phase II, Open API, Credit Card
Role of Information Technology System Enhancement, etc.
Information Technology at Bank Mega is considered an
important operational asset in supporting the general IT Development Strategy for 2024
operational and business activities of the bank. A competent In addition to IT applications, Bank Mega implements
IT is supported by annual IT capacity and resource planning. strategic development in the field of IT infrastructure,
This enables IT to support planned business activities that which is divided into 1 (one) aspect, namely Operational
are expected to occur within a predetermined time period. Excellence, which includes;
In developing new business through the Bank’s products,
180 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
• Sustainable development of IT infrastructure including The Bank is consistently committed to always invest in
core banking hardware and core credit system, network the IT area, both in the areas of technology, applications,
and server hardware, and security system. infrastructure, which includes security (cyber security),
• Continuous development of data center facilities data management, and is committed to building quality
including improvement of electrical and mechanical IT Human Resources (HR) to always provide products - the
systems best IT products, quality, and meet security factors.
• Development of security projects such as security
assessment through penetration testing and The Information Technology Strategy Plan (RSTI) was
vulnerability assessment of the Bank’s IT applications prepared as a guide for IT to support the Bank’s business
and implementation of DDOS protection. growth during the period 2024 - 2028, which covers 3
(three) areas, including:
As stated in the Bank’s Business Plan, Bank Mega’s policy 1. Strategic Application,
direction is to carry out a transformation from a medium- 2. Information Technology Infrastructure,
sized bank to a large bank based on the reliability of an 3. Information Technology Organization and Governance.
ecosystem that combines financial services and retail
transactions, so this IT Strategy Plan contains imperatives These three areas are in line with the Bank’s vision and
and initiatives that will be implemented by IT to support mission, which resulted in 5 (five) strategic intentions in the
the Bank’s policy direction. development of the Information Technology Strategic Plan:
Visi dan Misi Bank Mega Intensi Strategis
Transformasi dari bank Menjadi Top of Mind industri Sinergi dengan Group dan
dengan skala menengah perbankan dengan kinerja Non Group CT Corpora
menjadi bank dengan skala keuangan yang dapat
besar diandalkan
Meningkatkan Fee Based
Income
Mempersatukan jasa Menjadi Bank Pilihan Nasabah
keuangan dan transaksi ritel yang Memberikan nilai Operasional yang Efektif dan
berbasiskan kehandalan tambah melalui ekosistem Efisien
Ekosistem terintegrasi
Inovasi Digital yang Handal
Transformasi Bisnis menuju Memberikan layanan terbaik
digital ekosistem sehingga kepada nasabah seiring
menjadi One Stop Solution dengan operasional yang Meningkatkan Nilai dan
banking bagi nasabahnya yang efektif dan efisien Kualitas Aset
IT Development in 2024 • Development of credit processing system including
Some of Bank Mega's IT developments planned to be credit scoring review, collection scoring review and
implemented in 2024 are as follows: restructuring
• Updates of Internet banking systems and corporate • Development of an open API for Bank Mega in
electronic banking services cooperation with the CT Corpora ecosystem and third
• Development of data management with the concept parties, with national standards and in accordance with
of CRM (Customer Relationship Management) regulatory requirements.
• Development of onboarding functions, cashless • And other things that will be continuously developed
payment functions, product functions, and corporate to support the bank's operations.
ecosystem functions in Bank Mega Mobile Banking
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Management Discussion and Analysis
Capital and Risk Management
Key Metrics Report
No. Description
Modal yang Tersedia (nilai)
1 Common Equity Tier 1 (CET1)
2 Core Capital (Tier 1)
3 Total Capital
Risk Weighted Assets (Value)
4 Total Risk Weighted Assets (RWA)
Risk-based Capital Ratio in the form of a percentage of RWA
5 CET1 Ratio (%)
6 Tier 1 Ratio (%)
7 Total Capital Ratio (%)
Additional CET1 which functions as a buffer in the form of a percentage of RWA
8 Capital Conservation Buffer (2.5% of ATMR) (%)
9 Countercyclical Buffer (0 - 2.5% of ATMR) (%)
10 Capital Surcharge for Systemic Banks (1% - 2.5%) (%)
11 Total CET1 as buffer (Line 8 + Line 9 + Line 10)
12 CET1 components for buffers
Leverage Ratio according to Basel III
13 Total Exposure
14 Leverage Ratio value, including the impact of adjustments to temporary exemptions for placement of current accounts with Bank Indonesia in
order to comply with the GWM requirements (if any)
14b Leverage Ratio value, excluding the impact of adjustments to temporary exemptions for placement of current accounts with Bank Indonesia
in order to comply with the GWM provisions (if any)
14c The value of the Leverage Ratio, including the impact of adjustments to temporary exceptions for placement of current accounts with Bank
Indonesia in order to comply with the GWM requirements (if any), which has included the average value of the gross carrying value of Securities
Financing Transaction (SFT) assets
14d The value of the Leverage Ratio, excluding the impact of adjustments to temporary exceptions for placement of current accounts with Bank
Indonesia in order to comply with the GWM requirements (if any), which has included the average value of the gross carrying value of SFT assets
182 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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a b c d e
31-Dec-23 30-Sep-23 30-Jun-23 31-Mar-23 31-Dec-22
20,998,407 19,971,358 19,836,305 18,463,290 19,948,673
20,998,407 19,971,358 19,836,305 18,463,290 19,948,673
21,629,212 20,585,504 20,466,479 19,061,120 20,571,769
82,661,131 80,819,334 81,257,689 78,961,375 80,952,690
25,40% 24,71% 24,41% 23,38% 24,64%
25,40% 24,71% 24,41% 23,38% 24,64%
26,17% 25,47% 25,19% 24,14% 25,41%
2,500% 2,500% 2,500% 2,500% 2,500%
0,000% 0,000% 0,000% 0,000% 0,000%
0,000% 0,000% 0,000% 0,000% 0,000%
2,500% 2,500% 2,500% 2,500% 2,500%
16,17% 15,47% 15,19% 14,14% 15,41%
135,349,556 120,633,004 132,499,895 134,418,558 142,935,577
15,51% 16,56% 14,97% 13,74% 13,96%
15,51% 16,56% 14,97% 13,74% 13,96%
17,33% 16,97% 15,08% 13,56% 13,92%
17,33% 16,97% 15,08% 13,56% 13,92%
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 183
Page 184
Management Discussion and Analysis No. Description Liquidity Coverage Ratio (LCR) 15 Total High Quality Liquid Assets (HQLA) 16 Net Cash Outflow 17 LCR (%) Net Stable Funding Ratio (NSFR) 18 Total Available Stable Funding (ASF) 19 Total Required Stable Funding (RSF) 20 NSFR (%) Qualitative Analysis Capital The capital on December 31, 2023 increased compared to the capital on September 30, 2023, amounting to Rp1,044 billion mainly from profit for the year amounting to Rp716 billion, on the other hand the fair value of available-for-sale financial assets increased by Rp384 billion. Capital Adequacy Requirement (CAR) Minimum Capital Adequacy Requirement (KPMM) for December 2023 position of 26.17% above the provisions required by the Regulator of 12,50%. This ratio has increased by 0,70% when compared to the position in September 2023 of 25,47%. Capital increased by Rp1.04 trillion, and there was a decrease in RWA loans of Rp1.84 trillion September 2023. 2022. CET1 (Common Equity Tier 1) CET1 consists of several components, namely: 1. Paid-in Capital ; 2. Disclosed Reserve; 3. Non controlling interest; 4. Deduction Factor of CET 1. The CET1 after the fulfilment of the buffer is 12.90%, which is above the minimum requirement of 4.50% of the RWA. CET1 consists of Rp10.67 trillion, which includes Rp5.87 trillion of paid-in capital, Rp4.83 trillion of disclosed reserves, and Rp31.94 billion of Tier 1 capital deduction factor. Liquidity Coverage Ratio (LCR) The Liquidity Coverage Ratio as of December 2023 is 153.58% above the regulatory requirement of 100% (POJK Number 42/POJK.03/2015 on Obligations to Meet the Liquidity Coverage Ratio for Commercial Banks). The Liquidity Coverage Ratio for the December 2023 position was 153.58%, a decrease of 15.03% compared to the September 2023 position of 160.81%. The increase in this ratio was due to: 1. Decrease in High Quality Liquid Assets (HQLA) by Rp4.32 trillion. 2. Decrease in cash outflow of Rp1.92 trillion. 3. Decrease in cash inflow of Rp274.33 billion. 184 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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a b c d e
31-Dec-23 30-Sep-23 30-Jun-23 31-Mar-23 31-Dec-22
35,437,092 39,755,975 42,303,570 41,329,829 38,112,377
23,074,493 24,721,864 25,156,811 26,866,274 26,354,862
154% 161% 168% 154% 145%
78,664,086 73,729,830 76,096,694 76,422,622 81,002,745
67,641,732 66,666,288 74,016,167 71,626,456 73,529,491
116% 111% 103% 107% 110%
High Quality Liquid Asset (HQLA)
The High Quality Liquid Asset (HQLA) position in December 2023 was Rp35.44 trillion, a decrease of Rp4.32 trillion
compared to the position in September 2023 of Rp39.76 trillion. This decrease in HQLA was caused by:
1. Decrease in the holding of government bonds by Rp1.40 trillion.
2. Decrease in placements with Bank Indonesia by Rp2.81 trillion; and
3. Decrease in cash and cash equivalents by Rp113.46 billion.
Net Cash Outflow
Net Cash Outflow for the December 2023 position was Rp23.07 trillion, a decrease of Rp1.65 trillion compared to the
September 2023 position of Rp24.72 trillion. The decrease in net cash outflow was caused by a decrease in cash outflow
of Rp1.92 trillion and a decrease in cash inflow of Rp274.34 billion. The following are the significant movements in the
Net Cash Outflow component ≤30 days:
1. Cash Outflow
a. The decrease in FI DPK was Rp1.22 trillion.
b. The decrease in Non-FI DPK was Rp1.51 trillion (after weighting).
2. Cash Inflow
a. The decrease in Interbank Placing was Rp167.88 billion.
Net Stable Funding Ratio (NSFR)
Bank Mega’s NSFR (Net Stable Funding Ratio) position in December 2023 is 116.30% above the regulatory requirement
of 100% (POJK Number 50/POJK.03/2017 concerning obligations to meet the Net Stable Funding Ratio). For commercial
banks, Bank Mega’s NSFR position in December 2023 was 116.30%, an increase of 5.70% compared to the position in
September 2023 of 110.60%. The increase in this ratio was due to:
1. Increase in Available Stable Funding (ASF) by IDR 4.93 trillion.
2. Increase in Required Stable Funding (RSF) of IDR 975.44 billion
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Management Discussion and Analysis
Difference between Consolidated and Mapping Coverage in Financial Statements
according to Financial Accounting Standards with Risk Categories
a b
Indonesia Carrying values as Carrying values
reported in published under the prudential
financial statements principle
Assets
Cash and placement with Bank Indonesia 10,027,312 10,027,312
Placement with other banks 1,652,219 1,652,219
Traded assets Portfolio - -
Financial assets designated at fair value 2,156,712 2,156,712
Derrivative Instruments 20,974 20,974
Loans to Bank 82,542 82,542
Loans to Customers 66,210,354 66,210,354
Reverse repurchase and related secured lending 7,215,441 7,215,441
Financial Instruments measured at fair value through oher 23,844,656 23,844,656
comprehensive income
Securities sold under repuchased agreements 11,623,220 11,623,220
Acceptance receivables - -
Investment 667 667
Allowance for impairment losses (642,303) (642,303)
Fixed Assets and inventory 6,197,758 6,197,758
Other Assets 3,660,039 3,660,039
Total Assets 132,049,591 132,049,591
Liabilities
Loans received from Bank 2,909,228 2,909,228,00
Liabilities from other Banks 3,872,596 3,872,596
Customer Accounts 89,435,750 89,435,750
Repurchase agreements and related secured borrowing 12,573,231 12,573,231
Derrivative Instruments 18,931 18,931
Acceptance Payable - 0
Subordinate Bonds 50,000 50,000
Security Deposits 8,781 8,781
Deferred tax Liabilities - net 156,812 156,812
Other Liabilities 1,268,819 1,268,819
Total Liabilities 110,294,148 110,294,148
Qualitative Analysis
The majority of the carrying amounts reported in the published financial statements consist of carrying amounts according
to the Credit Risk Framework. The recorded value of each risk is in accordance with the applicable SEOJK / POJK.
186 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
c d e f g
Nilai tercatat masing-masing risiko
Does not refer to
In accordance with In accordance
In accordance with In accordance capital requirements
counterparty credit with
the credit risk with market risk or based on capital
risk securitization
reduction
10,027,313 -
1,652,218 -
- -
- - 2,198,659
- 54,763 20,318
82,542 -
66,409,675 -
- 7,215,441
23,453,381 -
11,590,000 -
- -
668 -
-296,438 -
6,165,819 -
2,446,782 -
121,531,961 7,270,204 - 2,218,978 -
18,411
- - - 18,411 -
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Management Discussion and Analysis
Main Differences between Carrying Value in accordance with Financial Accounting
Standards and Exposure Value in accordance with OJK Regulations
a b c d e
Item sesuai:
Indonesia
Total Kerangka
Kerangka Kerangka Kerangka
Counterparty
risiko kredit sekuritisasi risiko pasar
credit risk
Assets carrying value in 132,049,591 121,531,961 - 7,270,204,06 2,218,978
accordance toconsolidated
coverage by the
prudentialprinciples (as
reported to template LI1)
Liabilities carrying value in 110,294,148 - 18,411
accordance toconsolidated
coverage by the
prudentialprinciples (as
reported to template LI1)
Total net value in accordance 21,755,443 121,531,961 - 7,270,204 2,200,567
toconsolidated coverage by
the prudentialprinciples
Administrative Account Value 365,780 3,286,292 -
Valuation Differences - - - - -
Difference between netting 0 0 - - -
rules, apartfrom thos included
in row 2.
Provision Differences - 0 - - -
Prudential Filter Differences - - - - -
The exposure value 22,121,223 124,818,253 - 7,270,204 2,200,567
considered accordingto
the prudential stipulation
consolidatedcoverage
Qualitative Analysis
The majority of the carrying amounts reported in the published financial statements consist of carrying amounts according
to the Credit Risk Framework. The recorded value of each risk is in accordance with the applicable SEOJK / POJK.
Capital
Penjelasan mengenai perbedaan antara nilai eksposur sesuai standar akuntansi keuangan dengan ketentuan kehati-
hatian
Indonesia
Bank harus menjelaskan asal perbedaan antara nilai tercatat sesuai standar akuntansi keuangan,
sebagaimana dilaporkan pada laporan keuangan dan nilai eksposur sesuai ketentuan kehati-hatian, sebagaimana terdapat pada template LI1 dan LI2.
(a) Bank harus menjelaskan sumber perbedaan signifikan antara nilai pada kolom (a) dan (b) di LI1.
(b) Bank harus menjelaskan sumber perbedaan antara nilai tercatat dan nilai yang digunakan untuk tujuan pengaturan yang tercantum pada LI2.
(c) Sesuai dengan implementasi dari panduan pada valuasi prudensial, bank harus menjelaskan sistem dan kontrol untuk memastikan estimasi valuasi
prudensial dan dapat diandalkan. Pengungkapan harus memasukkan:
188 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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Indonesia
(i) Metodologi valuasi, termasuk penjelasan sejauh mana penggunaan metodologi mark-to-market dan mark-to-model.
(ii) Deskripsi proses verifikasi harga independen.
(iii) Prosedur untuk penyesuaian valuasi atau cadangan (termasuk deskripsi proses dan metodologi untuk menilai posisi trading dengan tipe instrumen).
Nilai tercatat sebagaimana tercantum dalam publikasi laporan keuangan telah memperhitungkan prinsip standar kehati-
hatian sehingga tidak terdapat perbedaan pada kedua nilai tesebut. Nilai tercatat sesuai masing-masing risiko merupakan
nilai yang sesuai dengan POJK Perhitungan Kerangka Risiko Kredit, Perhitungan Kerangka Aset Sekuritisasi, Kerangka
Counterparty Credit Risk, dan Kerangka Risiko Pasar.
Capital Composition
No.Ref.
No Component Jumlah (yang berasal dari
(DalamJutaanRupiah)
Neraca Konsolidasi 1)
CET 1: Instrumen dan Tambahan Modal Disetor
1 Directly issued qualifying common share (and equivalent for non-joint 12,217,953 1
stock companies) capital plus related stock surplus
2 Retained earnings 6,221,696 2
3 Accumulated other comprehensive income (and other reserves) 3,451,731 3
4 Directly issued capital subject to phase out from CET1 (only applicable N/A N/A
to non-joint stock companies)
5 Common share capital issued by subsidiaries and held by third parties - 4
(amount allowed in group CET1)
6 Common Equity Tier 1 capital before regulatory adjustments 21,891,380
CET 1: Faktor Pengurang (Regulatory Adjustment)
7 Prudential valuation adjustments -
8 Goodwill (net of related tax liability) - 5
9 Other intangibles other than mortgage-servicing rights (net of related (31,939)
tax liability)
10 Deferred tax assets that rely on future profitability excluding those arising N/A
from temporary differences (net of related tax liability)
11 Cash-flow hedge reserve N/A
12 Shortfall of provisions to expected losses N/A
13 Securitisation gain on sale (as set out in paragraph 562 of Basel II N/A
framework)
14 Gains and losses due to changes in own credit risk on fair valued liabilities N/A
15 Defined-benefit pension fund net assets N/A
16 Investments in own shares (if not already netted off paid-in capital on N/A
reported balance sheet)
17 Reciprocal cross-holdings in common equity N/A
18 Investments in the capital of Banking, financial and insurance entities N/A
that are outside the scope of regulatory consolidation, net of eligible
short positions, where the Bank does not own more than 10% of the
issued share capital (amount above 10% threshold)
19 Significant investments in the common stock of Banking, financial and N/A
insurance entities that are outside the scope of regulatory consolidation,
net of eligible short positions (amount above 10% threshold)
20 Mortgage servicing rights (amount above 10% threshold) N/A
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Management Discussion and Analysis
No.Ref.
No Component Jumlah (yang berasal dari
(DalamJutaanRupiah)
Neraca Konsolidasi 1)
21 Deferred tax assets arising from temporary differences (amount above N/A
10% threshold, net of related tax liability)
22 Amount exceeding the 15% threshold N/A
23 of which: significant investments in the common stock of financials N/A
24 of which: mortgage servicing rights N/A
25 of which: deferred tax assets arising from temporary differences N/A
26 National specific regulatory adjustments N/A
26a. (552,327)
26b. (308,707)
26c. - 7
26d. -
26e. N/A
26f. N/A
26g. N/A
27 Regulatory adjustments applied to Common Equity Tier 1 due to -
insufficient Additional Tier 1 and Tier 2 to cover deductions
28 Total regulatory adjustments to Common equity Tier 1 (892,973)
29 Common Equity Tier 1 capital (CET1) 20,998,407
Additional Tier 1 capital: instruments
30 Directly issued qualifying Additional Tier 1 instruments plus related -
stock surplus
31 of which: classified as equity under applicable accounting standards N/A
32 of which: classified as liabilities under applicable accounting standards N/A
33 Directly issued capital instruments subject to phase out from Additional Tier 1 N/A
34 Additional Tier 1 instruments (and CET1 instruments not included in N/A
row 5) issued by subsidiaries and held by third parties (amount allowed
in group AT1)
35 of which: instruments issued by subsidiaries subject to phase out N/A
36 Additional Tier 1 capital before regulatory adjustments -
Additional Tier 1 capital: regulatory adjustments
37 Investments in own Additional Tier 1 instruments N/A
38 Reciprocal cross-holdings in Additional Tier 1 instruments N/A
39 Investments in the capital of Banking, financial and insurance entities N/A
that are outside the scope of regulatory consolidation, net of eligible
short positions, where the Bank does not own more than 10% of the
issued common share capital of the entity (amount above 10% threshold)
40 Significant investments in the capital of Banking, financial and insurance N/A
entities that are outside the scope of regulatory consolidation (net of
eligible short positions)
41 National specific regulatory adjustments N/A
41a. N/A
42 Regulatory adjustments applied to Additional Tier 1 due to insufficient N/A
Tier 2 to cover deductions
43 Total regulatory adjustments to Additional Tier 1 capital -
44 Additional Tier 1 capital (AT1) -
45 Tier 1 capital (T1 = CET 1 + AT 1) 20,998,407
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No.Ref.
No Component Jumlah (yang berasal dari
(DalamJutaanRupiah)
Neraca Konsolidasi 1)
Tier 2 capital: instruments and provisions
46 Directly issued qualifying Tier 2 instruments plus related stock surplus 14,167
47 Directly issued capital instruments subject to phase out from Tier 2 N/A
48 Tier 2 instruments (and CET1 and AT1 instruments not included in rows N/A
5 or 34) issued by subsidiaries and held by third parties (amount allowed
in group Tier 2)
49 of which: instruments issued by subsidiaries subject to phase out N/A
50 Provisions 616,638
51 Tier 2 capital before regulatory adjustments 630,805
Tier 2 capital: regulatory adjustments
52 Investments in own Tier 2 instruments N/A
53 Reciprocal cross-holdings in Tier 2 instruments and other TLAC liabilities N/A
54 Investments in the other TLAC liabilities of banking, financial and N/A
insurance entities that are outside the scope of regulatory consolidation
and where the bank does not own more than 10% of the issued common
share capital of the entity: amount previously designated for the 5%
threshold but that no longer meets the conditions (for G-SIBs only)
55 Significant investments in the capital and other TLAC liabilities of banking, N/A
financial and insurance entities that are outside the scope of regulatory
consolidation (net of eligible short positions)
56 National specific regulatory adjustments
56a. N/A
56b. N/A
57 Total regulatory adjustments to Tier 2 capital -
58 Tier 2 capital (T2) 630,805
59 Total capital 21,629,212
60 Total risk weighted assets 82,661,131
Capital ratios and buffers
61 Common Equity Tier 1 (as a percentage of risk weighted assets) 25.40%
62 Tier 1 (as a percentage of risk weighted assets) 25.40%
63 Total capital (as a percentage of risk weighted assets) 26.17%
64 Institution specific buffer requirement (minimum CET1 requirement plus 16.17%
capital conservation buffer plus countercyclical buffer requirements plus
G-SIB buffer requirement, expressed as a percentage of risk weighted
assets)
65 of which: capital conservation buffer requirement 2.50%
66 of which: Bank specific countercyclical buffer requirement 0.00%
67 Of which: higher loss absorbency requirement 0.00%
68 16.17%
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Management Discussion and Analysis
No.Ref.
No Component Jumlah (yang berasal dari
(DalamJutaanRupiah)
Neraca Konsolidasi 1)
National minima (if different from Basel 3)
69 National Common Equity Tier 1 minimum ratio N/A
70 National Tier 1 minimum ratio N/A
71 National total capital minimum ratio N/A
Amounts below the thresholds for deduction (before risk weighting)
72 Non-significant investments in the capital and other TLAC liabilities of N/A
other financial entities
73 Significant investments in the common stock of financial entities N/A
74 Mortgage servicing rights (net of related tax liability) N/A
75 Deferred tax assets arising from temporary differences (net of related N/A
tax liability)
Applicable caps on the inclusion of provisions in Tier 2
76 Provisions eligible for inclusion in Tier 2 in respect of exposures subject N/A
to standardised approach (prior to application of cap)
77 Cap on inclusion of provisions in Tier 2 under standardised approach N/A
78 Provisions eligible for inclusion in Tier 2 in respect of exposures subject N/A
to internal ratings-based approach (prior to application of cap)
79 Cap for inclusion of provisions in Tier 2 under internal ratings-based N/A
approach
Capital instruments subject to phase-out arrangements (only applicable between 1 Jan 2018 and 1 Jan 2022)
80 Current cap on CET1 instruments subject to phase out arrangements N/A
81 Amount excluded from CET1 due to cap (excess over cap after N/A
redemptions and maturities)
82 Current cap on AT1 instruments subject to phase out arrangements N/A
83 Amount excluded from AT1 due to cap (excess over cap after redemptions N/A
and maturities)
84 Current cap on T2 instruments subject to phase out arrangements N/A
85 Amount excluded from T2 due to cap (excess over cap after redemptions N/A
and maturities)
Qualitative Analysis
Modal 31 Desember 2023 meningkat dibandingkan dengan 31 Desember 2022 sebesar Rp1,057 triliun, peningkatan
tersebut berasal dari Tier 1 Capital sebesar Rp1,050 triliun dan Tier 2 Capital sebesar Rp7,7 miliar. Rasio Kewajiban
Penyediaan Modal Minimum (KPMM) posisi Desember 2023 sebesar 26,17% masih di atas ketentuan yang dipersyaratkan
Regulator sebesar 10,00%, Rasio ini mengalami peningkatan sebesar 0,75% bila dibandingkan dengan posisi Desember
2022 yang sebesar 25,41%. Namun demikian ATMR Bank juga mengalami peningkatan sebesar Rp1,708 triliun, dimana
ATMR Risiko Kredit mengalami peningkatan sebesar Rp5,772 triliun sedangkan ATMR Risiko Operasional mengalami
penurunan sebesar RpRp4,589 triliun. Peningkatan maupun penurunan tersebut disebabkan adanya perubahan ketentuan
OJK, dimana perhitungan ATMR Risiko Kredit dan perhitungan ATMR Risiko Operasional Bank dihitung menggunakan
Pendekatan Standar sesuai SEOJK No. 24/SEOJK.03/2021 dan SEOJK No. 6/SEOJK.03/2020 yang efektif diterapkan
pada bulan Januari 2023.
192 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Capital Reconciliation
Neraca Publiksi
Statement dengan cakupan
No.
No. ACCOUNT of Financial berdasarkan
Reff
Position ketentuan
kehati-hatian
ASSETS
1. Cash 855,222 855,222
2. Placement with Bank Indonesia 9,172,090 9,172,090
3. Placement with other banks 1,652,219 1,652,219
4. Spot and derrivative receivables 20,974 20,974
5. Securities 26,001,368 26,001,368
6. Securities sold under repurchase agreement (repo) 11,623,220 11,623,220
7. Receivables from securities purchased under resell agreement 7,215,441 7,215,441
(reverse repo)
8. Accepatance receivables - -
9. Loans 66,292,896 66,292,896
10. Sharia Financing - -
11. Equity Participation 667
a. Calculated in CAR - -
b. Not calculated in CAR - 667
12. Other. Financial assets 1,103,499 1,103,499
13. Financial assets allowance for impairment losses -/-
a. Securities - -
b. Loans (604,816) (604,816)
c. Others (37,487) (37,487)
14. Intangible assets
a. Goodwill - - 5
b. Other intangible assets 354,830 354,830 6
Accumulated amortization of intangible assets-/- (322,891) (322,891) 6
15. Fixed assets and inventory 7,767,055 7,767,055
Accumulated depreciation of fixed assets and invetory -/- (1,601,236) (1,601,236)
16. Non productive assets
a. Abandoned properties 5,300 5,300
b. Foreclosed assets 1,327,078 1,327,078
c. Deferred Accounts - -
d. Inter-office assets - -
17. Other assets 1,224,162 1,224,162
Deferred tax assets - - 7
TOTAL ASSETS 132,049,591 132,049,591
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Management Discussion and Analysis
Neraca Publiksi
Statement dengan cakupan
No.
No. ACCOUNT of Financial berdasarkan
Reff
Position ketentuan
kehati-hatian
LIABILITIES AND EQUITY
LIABILITIES
1. Current Accounts 10,125,725 10,125,725
2. Saving Accounts 15,662,241 15,662,241
3. Time Deposits 63,647,784 63,647,784
4. Electronic Money 29,839 29,839
5. Loans from Bank Indonesia - -
6. Loans from other banks 3,872,596 3,872,596
7. Spot and derivative liabilities 18,931 18,931
8. Payable from securities sold under repurchase agreement (repo) 12,573,231 12,573,231
9. Acceptance payable - -
10. Securities issued 50,000 50,000 9
11. Loans/Financing received
a. Calculated in CAR - -
b. Not Calculated in CAR 2,909,228 2,909,228
12. Security Deposits 8,781 8,781
13. Inter-office liabilities
a. Operating in Indonesia - -
b. Operating outside Indonesia - -
14. Other liabilities 1,395,792 1,395,792
15. Minority interest - -
TOTAL LIABILITIES 110,294,148 110,294,148
EQUITY
17. Paid up Capital
a. Authorized Capital 13,500,000 13,500,000 1
b. Unpaid Capital -/- (7,629,538) (7,629,538) 1
Repurchased shares (treasury stock) -/- - -
18. Additional paid-up capital
a. Agio 6,347,491 6,347,491 1
b. Disagio -/- - -
c. Donated capital - -
d. Capital deposit funds - -
e. Others - -
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PT BANK MEGA Tbk 2023 Annual Report
Neraca Publiksi
Statement dengan cakupan
No.
No. ACCOUNT of Financial berdasarkan
Reff
Position ketentuan
kehati-hatian
19. Other comprehensive income
a. Adjustments due to explanation of financial statements in foreign - -
currencies
b. Gains (losses) from changes in the value of classified financial 140,897 140,897 3
assets are available for measurement at fair value through other
comprehensive income
c. Effective portion of cash flow hedge - -
d. Fixed assets revaluation profit 3,309,118 3,309,118 3
e. Portion of other comprehensive income from associates - -
f. Gain (loss) on defined benefit actuarial plan (136,781) (136,781)
g. Income tax of other comprehensive income - -
h. Others 844 844
20. Difference in quasi reorganization - -
21. Difference in restructuring of entities under common control - -
22. Other Equity - -
23. a. Reserves
b. General Reserves 1,716 1,716 3
c. Purpose reserves - - 8
24. Profit/Loss
a. Past years 5,547,844 5,547,844 2
b. Current Years 3,510,670 3,510,670 2
c. Dividend payout -/- (2,836,818) (2,836,818) 2
TOTAL EQUITY ATTRIBUTABLE
TO OWNERS 21,755,443 21,755,443
25. Kepentingan non pengendali 4
TOTAL EQUITY 21,755,443 21,755,443
TOTAL LIABILITIES AND EQUITY 132,049,591 132,049,591 -
Qualitative Analysis
Capital of the Bank is calculated according to regulation of POJK No.11/POJK.03/2016 dated January 29, 2016
concerning Minimum Statutory Deposit for Commercial Bank. Bank Mega ensures that it has sound capital structure
and in line with Bank’s risk profile, business target and rule on capitalization from Regulator.
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Management Discussion and Analysis
Fitur Utama Permodalan Bank
No. Indonesia Qualitative/Quantitative
Information
1 Issuer PT Bank Mega Tbk
2 Indentification Number N/A
3 Laws used Indonesian Law
3a Means of enabling the performance obligations under Section 13 of the TLAC Glossary to be N/A
achieved (for other valid TLAC instruments governed by foreign law)
Instrument treatment under CAR Provisions
4 At the time of transition N/A
5 After transition T2
6 Is the instrument eligible for Individual/Consolidated or Consolidated and Individual Group, solo
7 Types of Instruments Surat Berharga Subordinasi
8 Recognized value in CAR calculation 14,167
9 Par Value of Instruments 50,000
10 Classification according to financial accounting standards Liabilities - Amortised Cost
11 Issuance date 28/05/2020
12 Perpetual or with maturity date By Due
13 Maturity date 28/05/2025
14 Call option execution with the Financial Services Authority approval No
15 Call option date, withdrawal amount and other call option requirements (if any) N/A
16 Subsequent call option N/A
Coupons/dividends
17 Dividends/ coupons with fixed or floating interests Fixed
18 Level of coupon rate or other index as the references 9.00%
19 Whether there is a dividend stopper or not No
20 Fully discretionary; partial or mandatory Mandatory
21 Is there a step up feature or other incentives No
22 Non-cumulative or cumulative Non-cumulative
23 Convertible or non-convertible Non-convertible
24 If convertible, state the trigger point N/A
25 If convertible, whether in whole or in part N/A
26 If convertible, what is the conversion rate N/A
27 If convertible, is it mandatory or optional N/A
28 If convertible, state the types of conversion instrument N/A
29 If convertible, state the issuer of instrument it converts into N/A
30 Write-down features Yes
31 If write-down, state the trigger Following OJK Regulations
32 If write-down, is it full or partial Following OJK Regulations
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PT BANK MEGA Tbk 2023 Annual Report
No. Indonesia Qualitative/Quantitative
Information
33 If write-down, is it permanent or temporary Following OJK Regulations
34 If have a temporary write down, explain the write-up mechanism N/A
34a Types of subordinates Junior bonds
35 Instruments Hierarchy at the time of liquidation N/A
36 Are there any non-compliant features No
37 If yes, explain the features that are non-compliant N/A
Qualitative Analysis
The capital instrument issued by the Bank is a subordinated bond under the name Subordinated Bonds I PT Bank Mega
Tbk Year 2020. The Bank’s subordinated bonds are issued to comply with POJK provisions No. 14/POJK.03/2017 dated
April 4, 2017 concerning Recovery Plans for Systemic Bank.
Pengungkapan Kualitatif mengenai Struktur Permodalan dan Kecukupan Permodalan
31 December 31 December
CAPITAL COMPONENTS 2023 2022
I Core Capital (Tier 1) 20,998,407 19,948,673
Main Core Capital/Common Equity Tier 1 (CET 1) 20,998,407 19,948,673
1.1 Paid-in Capital (after deducting Treasury Stock) 5,870,462 5,870,462
1.2 Additional Capital Reserves 15,159,884 14,108,994
1.2.1 Enhancement Factor
1.2.1.1 Other comprehensive income
1.2.1.1.1 Differences in the translation of financial - -
statements
1.2.1.1.2 Potential gain from an increase in the fair value 140,897 -
of available-for-sale financial assets
1.2.1.1.3 Fixed asset revaluation surplus balance 3,309,118 3,584,877
1.2.1.2 Other additional capital reserves (other disclosed reserves)
1.2.1.2.1 Agio 6,347,491 6,347,491
1.2.1.2.2 General reserve 1,716 1,639
1.2.1.2.3 Previous year prof 2,711,026 1,219,484
1.2.1.2.4 Current year profit 3,510,670 4,052,678
1.2.1.2.5 Capital deposit fund - -
1.2.1.2.6 Others - -
1.2.2 Deduction Factor
1.2.2.1 Other comprehensive income
1.2.2.1.1 Differences in the translation of financial - -
statements
1.2.2.1.2 Potential loss from decrease in fair value of - (354,703)
available-for-sale financial assets
1.2.2.2 Other additional capital reserves (other disclosed reserves)
1.2.2.2.1 Disagio - -
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Management Discussion and Analysis
31 December 31 December
CAPITAL COMPONENTS 2023 2022
1.2.2.2.2 Previous year loss - -
1.2.2.2.3 Current year loss - -
1.2.2.2.4 Less difference between Allowance for Asset (552,327) (535,517)
Losses (PPA) and Allowance for Impairment
Losses (CKPN) on earning assets
1.2.2.2.5 The difference between the amount of fair - -
value adjustment of financial instruments in
the trading book
1.2.2.2.6 PPA of non-productive assets that must be formed (308,707) (206,955)
1.2.2.2.7 Others - -
1.3 Non-Controlling Interests that can be taken into account
1.4 Main Core Capital Deduction Factor (31,939) (30,783)
1.4.1 Deferred tax calculation - -
1.4.2 Goodwill - -
1.4.3 All other intangible assets (31,939) (30,783)
1.4.4 The inclusion that is calculated as a deduction factor - -
1.4.5 Lack of capital in the insurance subsidiary company - -
1.4.6 Securitization exposure - -
1.4.7 Other major core capital deduction factors - -
1.4.7.1 Placement of funds in AT1 and/or Tier 2 instruments at - -
other banks
1.4.7.2 Cross-ownership of another entity acquired by transfer by - -
law, grant or testamentary grant
Additional Tier 1 Additional Core Capital (AT 1) - -
2.1 Instruments that meet the requirements of A - -
2.2 Agio/ Disagio - -
2.3 Deduction Factor: Additional Core Capital *) - -
2.3.1 Placement of funds in AT1 and/or Tier 2 instruments at other - -
banks
2.3.2 Cross-ownership of another entity acquired by transfer by - -
law, grant or testamentary grant
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PT BANK MEGA Tbk 2023 Annual Report
31 December 31 December
CAPITAL COMPONENTS 2023 2022
II Supplementary Capital (Tier 2) 630,805 623,096
1 Capital instruments in the form of shares or others that meet Tier 2 requirements 14,167 24,167
Agio/ Disagio - -
PPA general reserves for productive assets that must be formed (maximum 1.25% 616,638 598,929
RWA Credit Risk)
Supplementary Capital Deduction Factor - -
4 Sinking Fund - -
4 Placement of funds in AT1 and/or Tier 2 instruments at other banks - -
4 Cross-ownership of another entity acquired by transfer by law, grant or - -
testamentary grant
TOTAL MODAL 21,629,212 20,571,769
31 December 31 December Description 31 December 31 December
2023 2022 2023 2022
RISK WEIGHTED ASSETS CAR RATIO
RWA CREDIT RISK 72,908,025 67,135,848 Rasio CET 1 (%) 25.40% 24.64%
RWA MARKET RISK 1,368,863 843,854 Rasio Tier 1 (%) 25.40% 24.64%
RWA OPERATIONAL RISK 8,384,243 12,972,988 Rasio Tier 2 (%) 0.76% 0.77%
RWA TOTAL 82,661,131 80,952,690 Rasio KPMM (%) 26.17% 25.41%
CAR BASED ON RISK 10.00% 10.00% CET 1 UNTUK BUFFER (%) 16.17% 15.41%
PROFILE (%)
ALOKASI PEMENUHAN PERCENTAGE OF BUFFER 2.500% 2.500%
KPMM SESUAI PROFIL MANDATORY FILLED BY BANK
RISIKO (%)
From CET 1 (%) 9.24% 9.23% Capital Conservation Buffer (%) 2.500% 2.500%
From AT 1 (%) 0.00% 0.00% Countercyclical Buffer (%) 0.000% 0.000%
From Tier 2 (%) 0.76% 0.77% Capital Surcharge untuk Bank 0.000% 0.000%
Sistemik (%)
Qualitative Analysis
1. Instrumen modal yang diterbitkan oleh Bank adalah Obligasi subordinasi dengan nama Obligasi Subordinasi I PT
Bank Mega Tbk Tahun 2020, jangka waktu obligasi subordinasi tersebut adalah 5 tahun dan suku bunga 9%. Obligasi
subordinasi Bank diterbitkan untuk memenuhi ketentuan POJK no.14/POJK.03/2017 tanggal 4 April 2017 tentang
Rencana Aksi (Recovery Plan) bagi Bank Sistemik.
2. Sebagai bagian dari entitas perbankan di Indonesia, Bank selalu berupaya untuk memenuhi ketentuan yang
berlaku dari regulator. Pada 31 Desember 2023 dan 2022, modal Bank dihitung mengikuti ketentuan POJK No.11/
POJK.03/2016 tanggal 29 Januari 2016 tentang Kewajiban Penyediaan Modal Minimum Bank Umum.
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Management Discussion and Analysis
Risiko Kredit
Pengungkapan Kualitas Kredit atas Aset
Bank Secara Individu (dalam jutaan rupiah)
Nilai Tercatat Bruto CKPN
Tagihan Tagihan CKPN Nilai
yang yang CKPN Stage (Pendekatan Bersih
Telah Belum 2 dan Stage 1 IRB) (a+b-c)
Jatuh Jatuh Stage 3
Tempo Tempo
a b c d e f g
1 Kredit 1.042.180 65.262.538 604.816 321.455 283.361 65.699.902
2 Surat Berharga - 24.051.287 844 - 844 24.050.443
3 Surat Berharga/ - - - - - -
Piutang Subordinasi
4 S u r a t B e r h a rg a - 11.623.220 - - - 11.623.220
yang dijual dengan
janji dibeli kembali
(Repo)
5 Penempatan pada - 9.172.091 - - - 9.172.091
Bank Indonesia
6 Penempatan pada - 1.652.218 4.576 - 4.576 1.647.643
Bank lain
7 Tagihan Akseptasi - - 0 - 0 -0
8 Instrumen ekuitas - 668 - - - 668
9 Instrumen modal - - - - - -
lainnya
10 Penyertaan dalam - - - - - -
rangka program
nasional
11 Tagihan Bunga yang - 959.355 - - - 959.355
belum diterima
12 Tagihan Lainnya 102.196 - 32.911 32.911 - 69.284
13 Aset Lainnya - 9.365.628 - - - 9.365.628
14 Transaksi Rekening - 365.779 513 - 513 365.266
Administratif
Total 1.042.180 89.679.604 606.173 321.455 284.718 - 90.115.611
Pengungkapan Tambahan
Tagihan Jatuh Tempo merupakan debitur yang memiliki masa tunggakan lebih dari 90 hari atau kolektabilitas 3, 4 dan 5.
Pengungkapan Kualitas Kredit atas Aset (dalam jutaan rupiah)
Bank Secara Individu a
1 Kredit dan Surat Berharga yang Telah Jatuh Tempo pada periode pelaporan terakhir 858.632
2 Kredit dan Surat Berharga yang Telah Jatuh Tempo sejak periode pelaporan terakhir 540.929
3 Kredit dan Surat Berharga yang kembali menjadi tagihan yang belum jatuh tempo 40.644
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PT BANK MEGA Tbk 2023 Annual Report
Bank Secara Individu a
4 Nilai hapus buku 98.422
5 Perubahan lain (218.314)
6 Kredit dan Surat Berharga yang Telah Jatuh Tempo pada akhir periode pelaporan 1.042.180
(1+2-3-4+5)
Pengungkapan Tambahan
Tagihan Jatuh Tempo merupakan debitur yang memiliki masa tunggakan lebih dari 90 hari atau kolektabilitas 3, 4 dan 5.
Tabel 11: Pengungkapan Tagihan Bersih Berdasarkan Wilayah - Bank Secara Individu
31 December 2023
Portfolio
No. Net Claims By Region
Category
Jakarta Bandung Surabaya Semarang Medan Makassar Banjarmasin
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1 Government Claims 44,510,991 - - - - - -
2 Claims to Public Sector 571,486 - - - - - -
Entitties
3 Claims on Multilateral - - - - - - -
Development Banks and
International Agencies
4 Bank Claims 2,132,113 - 10 - 4 120 1,792
5 Covered Bond Claims - - - - - - -
6 Claims to Securities 1,005,579 - 90,886 60,377 - - -
Companies and Other
Financial Services
Institutions
7 Receivables in the form of 668 - - - - - -
securities/subordinated
receivables, equity and
other capital instruments
8 Residential Mortgage 449,687 88,078 107,732 22,771 37,167 12,488 22,321
Loans
9 Commercial Property 2,441,356 131,088 168,148 233,961 183,980 1,337 43,454
Backed Credit
10 Loan for land purchase, 3,172,664 59 - 198,892 - - -
land development and
construction
11 Employee/Retirees Credit 631 - - - - 1,297 -
12 Micro Business, Small 16,546,762 459,055 795,446 476,454 487,384 374,057 249,551
Business and Retail
Portfolio Bills
13 Claims to Corporate 40,326,405 25 - 5,223 - 65,102 77,792
14 Matured Claims 634,754 10,640 106,688 50,656 6,295 41,478 7,075
15 Other Assets (20,189,486) 4,950,707 6,940,656 2,577,876 7,010,566 3,941,402 4,133,907
Total 91,603,608 5,639,653 8,209,566 3,626,211 7,725,397 4,437,281 4,535,892
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Management Discussion and Analysis
Tabel 13: Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank Secara Individu 2023
31 December 2023
Tagihan
Tagihan
Tagihan kepada
Kepada Bank Tagihan
No. Sektor Ekonomi Tagihan Kepada Tagihan Perusahaan
Pembangunan Berupa
Kepada Entitas Kepada Efek dan
Multilateral Covered
Pemerintah Sektor Bank Lembaga Jasa
dan Lembaga Bond
Publik Keuangan
Internasional
lainnya
(1) (2) (3) (4) (5) (6) (7) (8)
1 Agriculture, hunting and - - - - - -
forestry
2 Mining and excavation - - - - - -
3 Processing industry - - - - - -
4 Electricity, Gas and Water - - - - - -
5 Water Management, - - - - - -
Wastewater Management,
Waste Management
and Recycling, and
Remediation Activities
6 Construction - - - - - -
7 Wholesale and - - - - - -
Retail Trade; Car and
Motorcycle Repair and
Maintenance
8 Transportation and - 571,486 - - - -
Warehousing
9 Provision of - - - - - -
accommodation
andprovision of drinking
meals
10 Information and - - - - - -
Communication
11 Financial and Insurance - - - 84,082 - 1,156,842
Activities
12 Real Estate - - - - - -
13 Professional, Scientific - - - - - -
and Technical Activities
14 Leasing and Leasing - - - - - -
Activities Without Option
Rights, Employment,
Travel Agents and Other
Business Support
15 Government - - - - - -
Administration, Defense
and Compulsory Social
Security
16 Education Services - - - - - -
17 Health services and social - - - - - -
activities
18 Arts, Entertainment and - - - - - -
Recreation
19 Other Service Activities - - - - - -
20 Household Activities As - - - - - -
Employers
21 Activities of International - - - - - -
Agencies and Other Extra
International Agencies
22 Household - - - - - -
23 Not other businesses - - - - - -
24 Others 44,510,991 - - 2,049,958 - -
Total 44,510,991 571,486 - 2,134,040 - 1,156,842
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PT BANK MEGA Tbk 2023 Annual Report
(in million rupiah)
Tagihan Berupa Tagihan
Kredit untuk
Surat Berharga/ Kepada Tagihan
Kredit Kredit Pengadaan
Piutang Kredit Usaha Mikro, Tagihan yang
Beragun Beragun Tanah, Aset
Subordinasi, Pegawai/ Usaha kepada Telah
Rumah Properti Pengolahaan Lainnya
Ekuitas dan Pensiunan Kecil dan Korporasi Jatuh
Tinggal Komersial Tanah dan
Intrumen Modal Portofolio Tempo
Konstruksi
Lainnya Ritel
(9) (10) (11) (12) (13) (14) (15) (16) (17)
- 3,572 - - 2,149,612 459,516 4,109,435 - -
- - - - 47,844 9,098 7,505,382 38,405 -
- 24,211 669,919 - - 36,249 5,974,833 11,075 -
- 2,406 - - - - 337,022 - -
- 8,630 - - - - - - -
- 22,720 608,540 - 965,196 157,564 2,260,674 72,209 -
- 137,224 45,120 - - 142,459 208,019 79,857 -
- 48,382 25,195 - - 7,927,195 956,381 167,868 -
- 18,673 1,698,050 - - 58,428 501,167 57,081 -
- 595 23,293 - - 10,788 13,234,916 2,213 -
- 3,103 3,340 - - 48 1,645,062 139,110 -
- 154,855 102,296 - 208,905 31,833 2,465,981 66,740 -
- 2,010 - - - 18,714 1,002,728 - -
- 2,590 21,364 - - 8,399 - 1,635 -
- - - - - - - - -
- 120 - - - 2,167 - 5,455 -
- 52,183 98 - - 7,833 - 1,026 -
- 65 - - - - 125,328 - -
- 3,086 - - - 9,936 - - -
- 430 - - - 2,501 - 10 -
- -
- 255,390 6,111 1,928 59 2,503,276 - 45,615 -
- - - - - 7,956,878 12,550 100,003 -
668 - - - - 45,827 135,069 69,284 9,365,628
668 740,243 3,203,326 1,928 3,371,615 19,388,708 40,474,547 857,586 9,365,628
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Management Discussion and Analysis
Tabel 12: Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak - Bank Secara Individu
(in million rupiah)
31 December 2023
Tagihan bersih berdasarkan sisa jangka waktu kontrak
Kategori
No.
Portofolio
> 1 year > 3 years non-
≤ 1 year > 5 years total
to 3 years to 5 years contractual
(1) (2) (3) (4) (5) (6) (7) (8)
1 Government Claims 7,584,896 2,153,120 250,170 27,700,371 6,822,433 44,510,991
2 Claims to Public Sector - - - 571,486 - 571,486
Entitties
3 Claims on Multilateral - - - - - -
Development Banks and
International Agencies
4 Bank Claims 1,287,093 201,071 - - 645,875 2,134,040
5 Covered Bond Claims - - - - - -
6 Claims to Securities 342,342 741,761 72,739 - - 1,156,842
Companies and Other
Financial Services
Institutions
7 Receivables in the form of - - - - 668 668
securities/subordinated
receivables, equity and
other capital instruments
8 Residential Mortgage Loans 148,773 85,734 90,041 415,695 - 740,243
9 Commercial Property 163,790 32,357 391,535 2,615,645 - 3,203,326
Backed Credit
10 Loan for land purchase, 31,334 47,903 67,033 3,225,345 - 3,371,615
land development and
construction
11 Employee/Retirees Credit 128 810 990 - - 1,928
12 Micro Business, Small 3,690,845 9,438,160 5,450,073 809,630 - 19,388,708
Business and Retail
Portfolio Bills
13 Claims to Corporate 4,903,888 8,141,664 17,591,357 9,837,638 - 40,474,547
14 Matured Claims 388,363 190,950 120,729 157,544 - 857,586
15 Other Assets - - - - 9,365,628 9,365,628
Total 18,541,452 21,033,529 24,034,668 45,333,355 16,834,604 125,777,608
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Tabel 14: Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah - Bank Secara Individu
(in million rupiah)
31 December 2023
No. Description Region
Jakarta Bandung Surabaya Semarang Medan Makassar Banjarmasin
(1) (2) (4) (5) (6) (7) (8) (9) (10)
1 Receivables 112,388,660 6,444,815 10,051,814 4,488,477 8,760,214 5,258,585 5,043,316
2 Impairment losses 1,979,527 38,405 150,335 68,836 27,509 63,830 18,563
on Receivables
a. Not yet due 1,028,334 18,403 19,654 11,261 12,217 8,937 6,813
b. Past due 951,193 20,001 130,681 57,575 15,292 54,893 11,750
3 Provision for 249,050 6,241 10,936 8,917 6,882 4,714 2,553
impairment losses
(CKPN) - Step 1
4 Provision for 47,089 1,969 3,113 1,775 1,782 1,295 907
impairment losses
(CKPN) - Step 2
5 Provision for 253,387 5,269 16,552 4,752 3,449 9,409 3,620
impairment losses
(CKPN) - Step 3
6 Deleted book 237,147 20,233 46,608 13,648 22,252 15,710 6,245
claims
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Management Discussion and Analysis
Tabel 15: Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank Secara Individu
31 Desember 2023
Impaired Allowance Allowance Allowance
Receivables For For For
No. Economic Sector Impairment Impairment Impairment Claim-
Claims
Not Losses Losses Losses Off
Past
Past (CKPN) - (CKPN) - (CKPN) -
Due
Due Stage 1 Stage 2 Stage 3
(1) (2) (3) (4) (5) (6) (7) (8) (9)
31 Desember 2023
1 Agriculture, hunting and 8,338,771 451 - 8,816 32 - -
forestry
2 Mining and excavation 7,976,735 - 60,910 10,105 - 22,505 -
3 Processing industry 7,432,531 408 18,382 88,680 27 7,308 -
4 Electricity, Gas and Water 339,528 - - 463 - - -
5 Water Management, 8,630 - - 88 - - -
Wastewater Management,
Waste Management and
Recycling, and Remediation
Activities
6 Construction 8,092,062 3,255 83,537 6,797 416 11,328 -
7 Wholesale and Retail Trade; 926,144 10,235 89,617 1,429 1,395 9,760 -
Car and Motorcycle Repair
and Maintenance
8 Transportation and 10,430,953 768,364 244,273 16,573 20,421 76,405 -
Warehousing
9 Provision of accommodation 2,342,425 3,365 60,905 3,216 425 3,824 -
andprovision of drinking meals
10 Information and 13,304,439 150 3,267 17,880 16 1,054 -
Communication
11 Financial and Insurance 5,983,951 19,171 194,821 3,527 664 55,711 -
Activities
12 Real Estate 3,050,567 160 69,972 10,210 11 3,232 -
13 Professional, Scientific and 1,026,134 1,633 - 1,379 169 - -
Technical Activities
14 Leasing and Leasing Activities 35,961 1,659 2,413 51 108 778 -
Without Option Rights,
Employment, Travel Agents
and Other Business Support
15 Government Administration, - - - - - - -
Defense and Compulsory
Social Security
16 Education Services 11,427 - 6,306 1 - 851 -
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31 Desember 2023
Impaired Allowance Allowance Allowance
Receivables For For For
No. Economic Sector Impairment Impairment Impairment Claim-
Claims
Not Losses Losses Losses Off
Past
Past (CKPN) - (CKPN) - (CKPN) -
Due
Due Stage 1 Stage 2 Stage 3
(1) (2) (3) (4) (5) (6) (7) (8) (9)
17 Health services and social 73,480 233 1,515 86 19 489 -
activities
18 Arts, Entertainment and 125,393 - - 169 - - -
Recreation
19 Other Service Activities 13,267 - - 34 - - -
20 Household Activities As 3,098 - 15 5 - 5 -
Employers
21 Activities of International - - - - - - -
Agencies and Other Extra
International Agencies
22 Household 2,825,914 119,337 59,150 5,379 3,056 13,534 -
23 Not other businesses 23,876,414 177,199 244,107 108,474 31,170 56,744 361,781
24 Others 56,218,058 - 102,196 5,933 - 32,911 61
Total 152,435,881 1,105,620 1,241,384 289,294 57,929 296,438 361,842
Pengungkapan Tagihan Berdasarkan Hari Tunggakan - Bank Secara Individu
31 Desember 2023
Tagihan Berdasarkan Hari Tunggakan
No. Jenis Eksposur
>90 hari s.d. >120 hari s.d.
>180 hari Total
120 hari 180 hari
a b c d e f
1 Kredit yang termasuk dalam Tagihan yang Telah 90.117 208.019 743.985 1.042.122
Jatuh Tempo
2 Surat Berharga yang termasuk dalam Tagihan - - - -
yang Telah Jatuh Tempo
Total 90.117 208.019 743.985 1.042.122
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Management Discussion and Analysis
Pengungkapan Tambahan terkait Perlakuan terhadap Aset Bermasalah
Performing
(Kualitas L dan DPK)
Nilai Tercatat Bruto CKPN
a b
1 Surat Berharga 24.051.287 844
2 Kredit 65.262.538 341.290
a. Korporasi 47.920.672 153.426
b. Ritel 17.341.866 187.864
3 Transaksi Rekening Administratif 29.551.061 513
Pengungkapan Aset Restrukturisasi Performing dan Non-Performing
Performing Non Performing
(Kualitas L dan DPK) (Kualitas KL, D, M)
Nilai Tercatat Bruto CKPN Nilai Tercatat Bruto CKPN
a b c d
1 Surat Berharga - - - -
2 Kredit 2.794.955 106.192 606.357 116.481
a. Korporasi 2.436.748 93.569 395.856 72.112
b. Ritel 358.207 12.623 210.501 44.369
3 Transaksi Rekening Administratif 143.526 - 12.252 -
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Non Performing
Tagihan yang Mengalami Tagihan yang Tidak Mengalami Penurunan Nilai
Penurunan Nilai Memiliki Tunggakan >90 Hari Memiliki Tunggakan <90 Hari
Nilai Tercatat Bruto CKPN Nilai Tercatat Bruto CKPN Nilai Tercatat Bruto CKPN
c d e f g h
- - - - - -
1.042.180 263.526 - - - -
403.158 72.365 - - - -
639.022 191.162 - - - -
97.066 - - - - -
Stage 1 Stage 2 Stage 3
Nilai Tercatat Bruto CKPN Nilai Tercatat Bruto CKPN Nilai Tercatat Bruto CKPN
e f g h i j
- - - - - -
2.733.735 97.395 61.220 8.796 606.357 116.481
2.429.177 93.265 7.571 304 395.856 72.112
304.558 4.130 53.649 8.493 210.501 44.369
130.963 - 12.563 - 12.252 -
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Management Discussion and Analysis
Tabel 15a : Pengungkapan Risiko Pasar dengan Menggunakan Metode Standar
31 Desember 2023
No. Jenis Risiko Bank Konsolidasi
Beban Modal ATMR Beban Modal ATMR
(1) (2) (3) (4) (5) (6)
1 Risiko Suku Bunga
a. Risiko Spesifik - - - -
b. Risiko Umum 94,437 1,180,457 - -
2 Risiko Nilai Tukar 12,918 161,471 - -
3 Risiko Ekuitas *) - - - -
4 Risiko Komoditas *) - - - -
5 Risiko Option - - - -
6 CVA 26,935
Total 107,354 1,368,863 - -
Tabel 15b : Pengungkapan Risiko Pasar dengan Model Internal (Value at Risk)
Pada posisi 31 Desember 2023 dan 31 Desember 2022, Perusahaan tidak memiliki Risiko Pasar dengan Model Internal
(Value at Risk)
Tabel 15c : Laporan Penerapan Manajemen Risiko untuk yang diatur sehingga dapat melakukan tindak lanjut
Interest Rate Risk in Banking Book (IRRBB) perbaikan yang sesuai.
2. Strategi Manajemen Risiko dan Mitigasi Risiko untuk IRRBB
Qualitative Analysis Bank menyusun Strategi Manajemen Risiko serta
1. Definisi IRRBB untuk Pengukuran dan Pengendalian Mitigasi Risiko dengan menetapkan tingkat Risiko
Risiko Suku Bunga yang akan diambil (risk appetite) dan toleransi risiko
IRRBB merupakan risiko yang timbul akibat perubahan (risk tolerance) yang sejalan dengan strategi bisnis Bank
nilai suku bunga yang menyebabkan perubahan nilai serta kebijakan dan prosedur untuk mengendalikan
kini (present value) dan penetapan arus kas pada IRRBB. Bentuk kebijakan dan prosedur memberikan
masa mendatang (timing of future cashflow) yang gambaran mengenai delegasi kekuasaan, wewenang
mempengaruhi nilai ekonomis (economic value) dari dan tanggung jawab untuk setiap jenjang jabatan
aset, liabilities, dan transaksi rekening administratif maupun strategi lindung nilai (hedging). Selain itu
Bank serta menyebabkan perubahan pada nilai Bank perlu memperhatikan gap risk, basis risk, atau
pendapatan bunga bersih (net interest income). Karena posisi tertentu dengan opsi yang melekat (embedded
efeknya yang mempengaruhi nilai ekonomis maupun options) dan opsi yang eksplisit (explicit options).
pendapatan, maka Bank perlu melakukan identifikasi Selanjutnya kebijakan dan prosedur Manajemen Risiko
risiko secara akurat serta perhitungan dan pelaporan IRRBB akan dikaji ulang minimal 1 (satu) kali dalam 1
IRRBB kepada OJK sesuai dengan standar dan acuan (satu) tahun.
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31 Desember 2022
Bank Konsolidasi
Beban Modal ATMR Beban Modal ATMR
(7) (8) (9) (10)
- - - -
64,018 800,226 - -
3,482 43,531 - -
- - - -
- - - -
8 97 - -
73 -
67,508 843,927 - -
3. Periodisasi Perhitungan IRRBB dan Pengukuran Spesifik 4. Skenario Shock Suku Bunga dan Skenario Stress yang
yang Digunakan Bank untuk Mengukur Sensitivitas Digunakan Bank dalam Perhitungan IRRBB dengan
terhadap IRRBB Menggunakan EVE dan NII
Berdasarkan aturan dari regulator, Bank melakukan Berdasarkan ketentuan regulator, Bank menerapkan 6
perhitungan IRRBB setiap 3 (tiga) bulan sekali (enam) jenis skenario shock suku bunga untuk perhitungan
sesuai dengan periode pelaporan Profil Risiko ∆EVE, yaitu Parallel Up, Parallel Down, Steepener,
Pasar dan pelaporan Tingkat Kesehatan Bank. Flattener, Short Rates Up, dan Short Rates Down.
Namun, Bank tetap melakukan perhitungan IRRBB Sedangkan untuk perhitungan ∆NII menggunakan 2
secara bulanan sebagai bentuk pengendalian risiko. (dua) skenario shock, yaitu Parallel Up dan Parallel Down.
Pengukuran spesifik digunakan untuk instrumen aset Dalam proses scenario shock suku bunga, Bank
maupun liabilitas yang memiliki sifat behavioural menggunakan 2 (dua) jenis mata uang, yaitu mata uang
seperti Credit Prepayment Rate (CPR) pada eksposur Rupiah dan mata uang valuta asing dengan menggunakan
Kredit, Term Deposit Redemption Ratio (TDRR) pada pendekatan mata uang US Dollar. Untuk skenario shock
eksposur Deposito, dan sifat behavioral Non Maturity suku bunga dengan jenis Parallel, Bank menggunakan
Deposit (NMD) pada eksposur Tabungan ataupun besaran perubahan nilai suku bunga sebesar 400 bps
Giro dengan menggunakan data historis. Selain itu untuk Rupiah dan 200 bps untuk US Dollar. Sedangkan
juga memperhitungkan proyeksi cashflow pembayaran dalam kondisi short menggunakan besaran perubahan
angsuran bulanan untuk instrumen Kredit dengan jenis nilai suku bunga masing-masing 500 bps (Rupiah) dan 300
suku bunga tetap (fixed rate) sedangkan untuk Kredit bps (US Dollar) serta untuk kondisi long menggunakan
dengan jenis suku bunga mengambang (floating rate) besaran perubahan nilai suku bunga masing-masing 350
ditetapkan memiliki jangka waktu repricing pada 1 bps (Rupiah) dan 150 bps (US Dollar). Seluruh besaran
(satu) bulan. tersebut mengikuti aturan dari regulator.
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Management Discussion and Analysis
5. Asumsi Pemodelan yang Berdampak secara Signifikan Transaksional dan Non-Transaksional. Kategori
dalam Perhitungan IRRBB, yang mana Asumsi tersebut Transaksional diasumsikan sebagai simpanan
Berbeda dari Perhitungan IRRBB dengan Pendekatan stabil sedangkan Kategori Non-Transaksional
Standar diasumsikan sebagai simpanan tidak stabil pada
Seluruh asumsi pemodelan yang dilakukan oleh LCR. Untuk simpanan Korporasi (Wholesale) hanya
Bank dalam perhitungan IRRBB telah sesuai dengan dibedakan berdasarkan bidang usaha nasabah.
pendekatan standar maupun acuan yang telah Bank menentukan besarnya nilai core deposit
ditetapkan oleh Regulator. Sehingga untuk saat ini Bank untuk Tabungan dan Giro menggunakan data
tidak memiliki asumsi pemodelan khusus yang memiliki historis selama 10 (sepuluh) Tahun dari 2013 –
pendekatan yang berbeda dari pendekatan standar. 2023. Dimana asumsi core deposit yang digunakan
6. Lindung Nilai (hedging) terhadap IRRBB (apabila ada) adalah nilai nominal minimal pada Tabungan dan
dan Perlakuan Akuntansi terkait Giro selama kurun waktu data historis tersebut dan
Saat ini Bank tidak melakukan tindakan lindung nilai nilai minimal tersebut ditempatkan pada bucket
(hedging) terhadap IRRBB. repricing yang sesuai dengan kategori NMD.
7. Penjelasan Komprehensif mengenai Asumsi Utama Selanjutnya apabila nominal Tabungan dan Giro
Pemodelan dan Parametric yang Digunakan untuk pada saat tanggal pelaporan melebihi nilai minimal
Menghitung ∆EVE dan ∆NII: (core deposit) maka kelebihan tersebut dianggap
a. Credit Prepayment Rate (CPR) sebagai non-core deposit yang akan ditempatkan
Bank menentukan model Credit Prepayment pada bucket repricing overnight.
Risk (CPR) berdasarkan data historis terpanjang d. d.Metode Agregasi antar Mata Uang dan Korelasi
yang dimiliki oleh Bank dengan periode data Suku Bunga antar Mata Uang yang Signifikan
dari 2008 – 2023. Penentuan rate CPR dilakukan Bank perlu melakukan agregasi perhitungan ∆EVE
dengan cara membandingkan plafond Kredit yang antar masing-masing mata uang agar diperoleh
memiliki status pelunasan dipercepat (Prepayment) nilai konsolidasi dari seluruh mata uang yang
dengan seluruh plafond kredit yang dimiliki pada menggambarkan kondisi Bank secara umum.
data historis, baik yang berstatus pelunasan Bank mengambil nilai agregasi sebesar 50% yang
dipercepat, berstatus lunas sesuai dengan tanggal akan digunakan untuk membobot (weighted) nilai
jatuh tempo, maupun yang masih berstatus perhitungan ∆EVE pada mata uang valuta asing.
aktif. Selanjutnya diperoleh nilai rate CPR yang Dimana aturan yang digunakan adalah jika nilai
digunakan sebagai asumsi awal adanya potensi ∆EVE pada perhitungan valuta asing mengalami
Kredit yang pelunasannya akan dipercepat dalam keuntungan maka hanya diambil 50% dari nilai
perhitungan proyeksi cashflow IRRBB. ∆EVE tersebut untuk dijumlahkan dengan nilai
b. Term Deposit Redemption Ratio (TDRR) ∆EVE mata uang Rupiah. Namun hal ini tidak
Bank menentukan model Ter m Deposit berlaku jika nilai ∆EVE mata uang valuta asing
Redemption Ratio (TDRR) berdasarkan data mengalami kerugian.
historis terpanjang yang dimiliki oleh Bank dengan 8. Informasi Lainnya
periode data dari 2008 – 2023. Penentuan rate Tidak ada
TDRR dilakukan dengan cara membandingkan
outstanding Deposito yang memiliki status Analisis Kuantitatif
pencairan dipercepat (Early Redemption) dengan 1. Rata-rata Jangka Waktu Penyesuaian Suku Bunga
seluruh outstanding Deposito yang dimiliki pada (repricing maturity) yang Diterapkan untuk NMD
data historis, baik yang berstatus pencairan Bank mengikuti aturan dari regulator dengan
dipercepat, berstatus pencairan sesuai dengan menetapkan rata-rata jangka waktu penyesuaian suku
tanggal jatuh tempo, maupun yang masih berstatus bunga (repricing maturity) untuk NMD pada kisaran 5
aktif. Selanjutnya diperoleh nilai rate TDRR yang Tahun untuk NMD Transaksional, 4,5 Tahun untuk NMD
digunakan sebagai asumsi awal adanya potensi Non-Transaksional, dan 4 Tahun untuk NMD Korporasi.
Deposito yang pencairannya akan dipercepat 2. Jangka Waktu Penyesuaian Suku Bunga (repricing
dalam perhitungan proyeksi cashflow IRRBB. maturity) Terlama yang Diterapkan untuk NMD
c. Non-Maturity Deposit (NMD) Bank mengikuti aturan dari regulator dengan
Bank membagi NMD menjadi 3 (tiga) berdasarkan menerapkan jangka waktu penyesuaian suku bunga
aturan, yaitu Transaksional, Non-Transaksional, (repricing maturity) untuk NMD pada kisaran 5 Tahun
dan Korporasi (Wholesale). Dimana pendekatan untuk NMD Transaksional, 4,5 Tahun untuk NMD Non-
tersebut menggunakan asumsi simpanan stabil Transaksional, dan 4 Tahun untuk NMD Korporasi.
dan tidak stabil dari model perhitungan Liquidity
Coverage ratio (LCR) untuk menentukan nominal
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Tabel 15d : Laporan Perhitungan Interest Rate Risk in Banking Book (IRRBB)(Tabel 31 (MIRG)
*dalam Juta Rupiah
ΔEVE ΔEVE ΔNII ΔNII
No Skenario Shock
31 Desember 2023 30 September 2023 31 Desember 2023 30 September 2023
1 Paralel UP (400 bps) 4,690,791 4,462,146 917,280 802,385
2 Paralel Down (400 bps) (6,432,084) (6,173,735) (832,626) (719,350)
3 Steepener 2,823,453 2,893,257
4 Flattener (1,956,786) (2,061,552)
5 Short Rate Up 1,005,374 807,254
6 Short Rate Down (909,568) (715,669)
Nilai Kerugian Maksimum 4,690,791 4,462,146 917,280 802,385
(Absolut)
Modal Tier 1 (utk ΔEVE) atau 21,629,215 20,585,503 5,539,483 5,539,483
Projected Income (utk ΔNII)
Nilai Maksimum dibagi 21.69% 21.68% 16.56% 14.48%
Modal Tier-1 (utk ΔEVE) atau
Projected Income (utk ΔNII)
Tabel 16: Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai
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Management Discussion and Analysis
Tabel 17: Pengungkapan Nilai Liquidity Coverage Ratio (LCR)
INDIVIDUAL
Triwulan IV 2021
Nilai HQLA setelah pengurangan
No Komponen Nilai outstanding nilai (haircut), outstanding kewajiban
kewajiban dan dan komitmen dikalikan tingkat
komitmen/nilai tagihan penarikan (run-off rate) atau nilai
kontraktual tagihan kontraktual dikalikan tingkat
penerimaan (inflow rate).
1 Jumlah data Poin yang digunakan dalam Rata-rata dari 3 (tiga) posisi akhir bulan terakhir
perhitungan LCR
HIGH QUALITY LIQUID ASSET (HQLA)
2 Total High Quality Liquid Asset (HQLA) 35,437,092
ARUS KAS KELUAR (CASH OUTFLOW)
3 Simpanan nasabah perorangan dan 31,743,086 2,728,402
Pendanaan yang berasal dari nasabah Usaha
Mikro dan Usaha Kecil, terdiri dari:
a. Simpanan/Pendanaan stabil 8,918,141 445,907
b. Simpanan/Pendanaan kurang stabil 22,824,945 2,282,494
4 Pendanaan yang berasal dari nasabah 36,546,850 21,492,624
korporasi, terdiri dari:
a. Simpanan operasional 7,790,184 1,853,102
b. Simpanan non-operasional dan/atau 28,756,666 19,639,521
kewajiban lainnya yang bersifat non-
operasional
c. surat berharga berupa surat utang yang - -
diterbitkan oleh bank
5 Pendanaan dengan agunan (secured funding) -
6 Arus kas keluar lainnya (additional 421,535 409,076
requirement), terdiri dari:
a. arus kas keluar atas transaksi derivatif 9,385 9,385
b. arus kas keluar atas peningkatan kebutuhan - -
likuiditas
c. arus kas keluar atas kehilangan pendanaan - -
d. arus kas keluar atas penarikan komitmen - -
fasilitas kredit dan fasilitas likuiditas
e. arus kas keluar atas kewajiban kontraktual - -
lainnya terkait penyaluran dana
f. arus kas keluar atas kewajiban kontijensi 12,843 385
pendanaan lainnya
g. arus kas keluar kontraktual lainnya 399,307 399,307
7 TOTAL ARUS KAS KELUAR (CASH OUTFLOW) 24,630,102
ARUS KAS MASUK (CASH INFLOW)
8 Pinjaman dengan agunan Secured lending 668,205 -
9 Tagihan berasal dari pihak lawan (counterparty) 2,790,345 1,370,077
10 Arus kas masuk lainnya 355,780 185,531
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INDIVIDUAL
Triwulan III 2021
Nilai HQLA setelah pengurangan nilai (haircut),
outstanding kewajiban dan komitmen dikalikan
Nilai outstanding kewajiban dan
tingkat penarikan (run-off rate) atau nilai tagihan
komitmen/nilai tagihan kontraktual
kontraktual dikalikan tingkat penerimaan
(inflow rate).
Rata-rata dari 3 (tiga) posisi akhir bulan terakhir
39,755,975
32,060,471 2,727,974
9,561,466 478,073
22,499,005 2,249,901
38,579,374 23,366,563
5,547,726 1,290,155
33,031,648 22,076,408
- -
-
524,713 457,274
7,302 7,302
- -
- -
- -
- -
69,525 2,086
447,886 447,886
26,551,811
1,802,438 -
3,025,163 1,645,080
364,339 184,867
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Management Discussion and Analysis
INDIVIDUAL
Triwulan IV 2021
Nilai HQLA setelah pengurangan
No Komponen Nilai outstanding nilai (haircut), outstanding kewajiban
kewajiban dan dan komitmen dikalikan tingkat
komitmen/nilai tagihan penarikan (run-off rate) atau nilai
kontraktual tagihan kontraktual dikalikan tingkat
penerimaan (inflow rate).
11 TOTAL ARUS KAS MASUK (CASH INFLOW) 1,555,608
TOTALADJUSTEDVALUE1
12 TOTAL HQLA 35,437,092
13 TOTAL ARUS KAS KELUAR BERSIH (NET 23,074,493
CASH OUTFLOWS)
14 LCR (%) 153.58%
Tabel 17: Laporan NSFR (Tabel NSFR)
Posisi 30 September 2023
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
No. Komponen ASF Total Nilai
Tanpa
6 bln - < Tertimbang
Jangka < 6 bulan ³ 1 tahun
1 th
Waktu
1 Modal: 20,003,324 - - 614,146 20,617,470
2 Modal sesuai POJK KPMM 20,003,324 - - 614,146 20,617,470
3 Instrumen modal lainnya - - - - -
4 Simpanan yang berasal dari nasabah 15,265,536 27,867,019 382,678 216,069 39,943,119
perorangan dan pendanaan yang
berasal dari nasabah usaha mikro
dan usaha kecil:
5 Simpanan dan Pendanaan Stabil 4,514,225 6,684,580 67,993 24,707 10,728,165
6 Simpanan kurang stabil 10,751,311 21,182,439 314,685 191,362 29,214,953
7 Pendanaan yang berasal dari 8,577,515 39,781,867 716,801 1,048,132 13,097,526
nasabah korporasi:
8 Simpanan operasional 6,780,270 - - - 3,390,135
9 Pendanaan lainnya yang berasal dari 1,797,244 39,781,867 716,801 1,048,132 9,707,391
nasabah korporasi
10 Liabilitas yang memiliki pasangan - - - - -
aset yang saling bergantung
11 Liabilitas dan ekuitas lainnya : 2,117,367 - 2,904 - 71,715
12 NSFR liabilitas derivatif - 2,904 -
13 ekuitas dan liabilitas lainnya yang 2,117,367 - - - 71,715
tidak masuk dalam kategori diatas
14 Total ASF 73,729,830
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INDIVIDUAL
Triwulan III 2021
Nilai HQLA setelah pengurangan nilai (haircut),
outstanding kewajiban dan komitmen dikalikan
Nilai outstanding kewajiban dan
tingkat penarikan (run-off rate) atau nilai tagihan
komitmen/nilai tagihan kontraktual
kontraktual dikalikan tingkat penerimaan
(inflow rate).
1,829,947
TOTALADJUSTEDVALUE1
39,755,975
24,721,864
160.81%
Posisi 31 Desember 2023
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
Total Nilai
Tanpa Jangka Tertimbang
< 6 bulan 6 bln - < 1 th ³ 1 tahun
Waktu
21,030,349 - - 630,805 21,661,153
21,030,349 - - 630,805 21,661,153
- - - - -
15,408,036 30,543,944 409,078 212,257 42,428,603
4,638,658 5,124,746 64,471 26,293 9,362,774
10,769,378 25,419,198 344,608 185,964 33,065,830
10,233,699 49,725,241 2,135,040 - 14,417,517
8,084,965 - - - 4,042,483
2,148,734 49,725,241 2,135,040 - 10,375,035
- - - - -
1,446,231 - - - 156,812
- - -
1,446,231 - - - 156,812
78,664,086
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Management Discussion and Analysis
Tabel 18: Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko setelah Memeperhitungkan Dampak Mitigasi
Risiko Kredit - Bank Secara Individu
(dalam jutaan rupiah)
Tagihan Bersih
Kategori Portfolio 0% 20% 50% 100% 150% Lainnya Setelah FKK dan
Teknik MRK
1 Tagihan Kepada 44,510,991 - - - - - 44,510,991
Pemerintah
Tagihan Bersih
Kategori Portfolio 20% 50% 100% 150% Lainnya Setelah FKK dan
Teknik MRK
2 Tagihan kepada Entitas
Sektor Publik - 571.486 - - - 2.798
Tagihan Bersih
Kategori Portfolio 0% 20% 30% 50% 100% 150% Lainnya Setelah FKK dan
Teknik MRK
3 Tagihan kepada - - - - - - - -
Bank Pembangunan
Multilateral dan
Lembaga Internasional
Tagihan Bersih
Kategori Portfolio 20% 30% 40% 50% 75% 100% 150% Lainnya Setelah FKK dan
Teknik MRK
4 Tagihan kepada Bank 1.919.411 214.628 - - - - - - 2.134.040
Tagihan kepada - - - - 1.156.842 - - - 1.156.842
Perusahaan Efek
dan Lembaga Jasa
Keuangan Lain
Tagihan Bersih
Kategori Portfolio 10% 15% 20% 25% 35% 50% 100% Lainnya Setelah FKK
dan Teknik MRK
5 Tagihan berupa - - - - - - - - -
Covered Bond
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Tagihan
Bersih
Kategori Setelah
Portfolio 20% 50% 65% 75% 80% 85% 100% 130% 150% Lainnya
FKK dan
Teknik
MRK
6 Tagihan 88,861 146,809 - - - 5,731,671 4,579,343 - - - 10,395,538
kepada
Korporasi
Umum
Tagihan - - - - - - - - -
kepada
Perusahaan
efek dan
lembaga jasa
keuangan
lain
Eksposur - - - 1,931,942 21,279,129 6,716,793 - - 28,253,650
Pembiayaan
Khusus
Tagihan Bersih
Kategori Portfolio 75% 100% 150% 250% 400% Lainnya Setelah FKK dan
Teknik MRK
7 Tagihan berupa Surat - - - 668 - - 668
Berharga/Piutang
Subordinasi, Ekuitas,
dan Instrumen Modal
Lainnya
Tagihan
Bersih
Setelah
Kategori Portfolio 45% 67,5% 75% 85% 100% 112,5% 150% Lainnya
FKK dan
Teknik
MRK
8 Tagihan kepada Usaha 1,049,594 520 17,631,299 577,325 119,789 10,181 - - 19,185,408
Mikro, Usaha Kecil, dan
Portofolio Ritel
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Management Discussion and Analysis
Kategori Portfolio 0% 20% 25% 30% 35% 40% 45% 50% 60% 65%
9 Kredit Beragun Properti
Kredit Beragun Properti Rumah - 155,694 27,354 138,557 - 12,890 8,014 39,495 6,225 -
Tinggal yang Pembayarannya Tidak
Bergantung Secara Material pada
Arus Kas Properti
tanpa pendekatan pembagian - - - - - - - - - -
kredit
dengan menggunakan -
pendekatan pembagian kredit
(dijamin)
dengan menggunakan - - - - - -
pendekatan pembagian kredit
(dijamin)
Kredit Beragun Properti Rumah 2,615 - 864 -
Tinggal yang Pembayarannya
Bergantung Secara Material pada
Arus Kas Properti
Kredit Beragun Properti Komersial - - - - - 243,314 -
yang Pembayarannya Tidak
Bergantung Secara Material pada
Arus Kas Properti
tanpa pendekatan pembagian - - - - - -
kredit
dengan menggunakan -
pendekatan pembagian kredit
(dijamin)
dengan menggunakan - - - - - -
pendekatan pembagian kredit
(dijamin)
Kredit Beragun Properti Komersial
yang Pembayarannya Bergantung
Secara Material pada Arus Kas
Properti
Kredit untuk Pengadaan Tanah,
Pengolahan Tanah, dan Konstruksi
Tagihan Bersih
Kategori Portfolio 50% 100% 150% Lainnya Setelah FKK dan
Teknik MRK
10 Tagihan yang telah - 530,192 327,395 - 856,923
jatuh tempo
Tagihan Bersih
Kategori Portfolio 0% 20% 100% 150% 1250% Lainnya Setelah FKK dan
Teknik MRK
11 Aset Lainnya 855,222 - 7,183,328 1,327,078 - - 9,365,628
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Tagihan Bersih
70% 75% 85% 90% 100% 105% 110% 150% Lainnya Setelah FKK dan
Teknik MRK
-
224,705 98,240 17,672 - - 3,045 - 4,476 736,366
- - - - - - - - -
- -
- - - - - -
- - 398 - 3,877
65,371 1,191,382 - - - 1,500,066
- -
- -
- - - - - -
960,438 3,580 623,591 115,651 - 1,703,259
1,166,096 2,205,520 - 3,371,615
Tagihan Bersih
Kategori Portfolio 50% 100% 150% Lainnya Setelah FKK dan
Teknik MRK
12 Kredit Pegawai 1,928 1,928
Pensiun - - -
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Management Discussion and Analysis
Tabel 19: Pengungkapan Eksposur berdasarkan Kelas Aset dan Bobot Risiko
Tagihan Bersih Tagihan Bersih TRA Tagihan Bersih
Rata-Rata
No Bobot Risiko Laporan Posisi (sebelum (Setelah pengenaan FKK
FKK
Keuangan pengenaan FKK) dan Teknik MRK
1 <40% 47,709,161 305,197 90,0% 47,914,507
2 40%-70% 2,777,372 4,889,092 10,0% 2,630,102
3 75% 17,326,607 15,892,011 10,2% 18,818,533
4 80% 1,502,148 4,297,932 10,0% 431,942
5 85% 7,419,754 982,960 10,0% 7,371,798
6 90%-100% 34,470,297 2,804,497 11,5% 34,679,699
7 105%-130% 7,312,093 448,204 10,0% 7,356,913
8 150% 3,973,217 28,234 10,0% 3,975,436
9 250% 668 - - 668
10 400% - - - -
11 1250% - - - -
12 Total Tagihan Bersih 122,491,316 29,648,128 11,1% 123,179,597
Tabel 20: Pengungkapan Kuantitatif terkait Teknik MRK
Bank secara Individu (dalam jutaan rupiah)
Tagihan Tagihan Tagihan Tagihan yang Tagihan
yang Tidak yang yang Dijamin dengan yang Dijamin
Dijamin Dijamin Dijamin Garansi, Penjaminan dengan
dengan dengan dengan dan/atau Asuransi Derivatif
Teknik MRK Teknik MRK Agunan Kredit Kredit
a b c d e
1 Kredit 63,101,891 2,598,011 2,598,011 -
2 Surat Berharga 24,050,443 - - -
3 Total 87,152,334 2,598,011 2,598,011 -
4 Kredit dan Surat Berharga 777,991 664 664 -
yang Telah Jatuh Tempo
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Tabel 21: Pengungkapan Kualitatif Mengenai Counterparty Credit Risk
Eksposur Risiko Kredit akibat Kegagalan Pihak lawan (Counterparty Credit Risk) saat ini terdiri dari Reverse Repo Pemerintah
dan Transaksi Derivatif yang berasal dari Kategori Portofolio Tagihan Kepada Bank dan Tagihan kepada Korporasi.
Bank melakukan pengelolaan risiko ini secara komprehensif salah satunya dengan melakukan pemantauan pada ekposur
Counterparty Credit Risk setiap bulannya termasuk pengukuran nilai Potential Future Exposure (PFE) serta melakukan
stress test terhadap Credit Valuation Adjustment (CVA) setidaknya satu kali dalam setahun yang dilaporkan ke Regulator.
Tabel 22: Analisis Eksposur Counterparty Credit Risk
31 Desember 2023
Alpha
Potential
Replacement digunakan untuk Tagihan
future EEPE ATMR
cost (RC) perhitungan Bersih
exposure (PFE)
regulatory EAD
1 SA-CCR 20,974 18,143 1.4 54,763 27,709
(untuk derivatif)
2 Metode Internal N/A N/A
Model (untuk derivatif
dan SFT)
3 Pendekatan sederhana N/A N/A
untuk mitigasi risiko
kredit (untuk SFT)
4 Pendekatan - -
komprehensif untuk
mitigasi risiko kredit
(untuk SFT)
5 VaR untuk SFT N/A N/A
Total 27,709
Qualitative Analysis
Eksposur Counterparty Credit Risk Desember 2023 terdiri dari tagihan Derivatif yang berasal dari Tagihan pada Pemerintah,
Tagihan pada Bank dan Tagihan pada Korporasi.
Tabel 23: Capital Charge untuk Credit Valuation Adjustment (CVA)
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Management Discussion and Analysis
Tabel 24: Eksposur Counterparty Credit Risk Berdasarkan Kategori Portofolio dan Bobot Risiko
31 Desember 2023
Kategori Total
Portofolio 0% 10% 20% 50% 75% 100% 150% Lainnya Tagihan
Bersih
Tagihan kepada 7,215,441 - - - - - - - 7,215,441
Pemerintah
Tagihan kepada Entitas - - - - - - - - -
Sektor Publik
Tagihan kepada - - - - - - - - -
Bank Pembangunan
Multilateral dan Lembaga
Internasional
Tagihan kepada Bank - - 33,437 - - - - 507 33,944
Tagihan berupa - - - - - - - - -
Covered Bond
Tagihan kepada - - - - - - - - -
Perusahaan Efek dan
Lembaga Jasa Keuangan
Lainnya
Tagihan berupa Surat - - - - - - - - -
Berharga/Piutang
Subordinasi, Ekuitas, dan
Instrumen Modal Lainnya
Kredit Beragun Properti - - - - - - - - -
Rumah Tinggal
Kredit Beragun Properti - - - - - - - - -
Komersial
Kredit untuk Pengadaan - - - - - - - - -
Tanah, Pengolahan
Tanah, dan Konstruksi
Kredit Pegawai/ - - - - - - - - -
Pensiunan
Tagihan kepada Usaha - - - - - - - - -
Mikro, Usaha Kecil, dan
Portofolio Ritel
Tagihan kepada - - - - - 20,819 - - 20,819
Korporasi
Tagihan yang Telah - - - - - - - - -
Jatuh Tempo
Aset Lainnya - - - - - - - - -
Total 7,215,441 - 33,437 - - 20,819 - 507 7,270,204
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PT BANK MEGA Tbk 2023 Annual Report Tabel 25: Tagihan Bersih Derivatif Kredit Pada posisi Desember 2023, Bank tidak memiliki tagihan bersih derivatif kredit baik untuk proteksi yang dibeli maupun proteksi yang dijual. Tabel 26: Pengungkapan Kualitatif Mengenai Eksposur Sekuritisasi Pada posisi Desember 2023, Bank tidak memiliki Eksposur Sekuritisasi Tabel 27 : Eksposur Sekuritisasi pada Banking Book Pada posisi 31 Desember 2023, Bank tidak memiliki eksposur sekuritisasi pada Banking Book Tabel 28 : Eksposur Sekuritisasi pada Trading Book Pada posisi 31 Desember 2023, Bank tidak memiliki eksposur sekuritisasi pada Banking Book Tabel 29: Eksposur Sekuritisasi pada Banking Book dan terkait Persyaratan Modalnya - Bank Bertindak sebagai Originator atau Sponsor Pada posisi 31 Desember 2023, Bank tidak memiliki eksposur sekuritisasi pada Banking Book dan terkait Persyaratan Modalnya - Bank Bertindak sebagai Originator atau Sponsor Tabel 30: Eksposur Sekuritisasi pada Banking Book dan terkait Persyaratan Modalnya - Bank Bertindak sebagai Investor Pada posisi 31 Desember 2023, Bank tidak memiliki eksposur sekuritisasi pada Banking Book dan terkait Persyaratan Modalnya - Bank Bertindak sebagai Investor Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 225
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Management Discussion and Analysis
RISIKO LIKUDITAS
Tabel 38: Aset Terikat (Encumbrance)
(dalam jutaan rupiah)
a b c d
Aset yang disimpan atau
diperjanjikan dengan
Aset Terikat Aset tidak terikat
bank sentral namun Total
(Encumbered) (Unencumbered)
belum digunakan untuk
menghasilkan likuiditas
Kas - - 855,222 855,222
Penempatan pada BI
GWM Primer - 5,292,086 - 5,292,086
GWM RIM - 939,734 - 939,734
GWM PLM - 3,891,240 - 3,891,240
FASBI - - - -
Surat Berharga Pemerintah 206,630 - 37,407,536 37,614,166
Surat Berharga Korporasi - - 217,052 217,052
Reverse Repo - - 7,215,441 7,215,441
Repo 12,573,231 - - 12,573,231
Qualitative Analysis Tabel 39 : LIQA - Manajemen Risiko Likuiditas
1. Aset Terikat (Encumbered Asset) merupakan aset yang
dimiliki oleh Bank, namun terbatas untuk kebutuhan Pengungkapan kualitatif
likuiditas secara legal maupun kontraktual. Aset 1. Tata kelola pengelolaan risiko likuiditas, termasuk:
Terikat juga tidak termasuk aset yang disimpan atau toleransi risiko; struktur dan tanggung jawab
diperjanjikan dengan Bank Indonesia yang belum pengelolaan risiko likuiditas; pelaporan likuiditas
digunakan untuk menghasilkan likuiditas. Saat ini, Bank internal; dan komunikasi strategi, kebijakan dan praktik
memiliki aset terikat yang terdiri dari Repo sebesar risiko likuiditas di seluruh lini bisnis dan dengan dewan
Rp12,57 triliun (jangka waktu jatuh tempo rata-rata di direksi.
bawah 1 bulan) dan Surat Berharga Pemerintah dengan a. Toleransi Risiko
status diblokir sebesar Rp206,63 miliar. Bank menetapkan limit toleransi (risk tolerance)
2. Bank memiliki aset yang disimpan atau diperjanjikan & risk appetiteRisiko Likuiditas yang konsisten
dengan Bank Indonesia berupa GWM Primer sebesar dan relevan dengan bisnis serta kompleksitas
Rp5,29 triliun, GWM RIM sebesar Rp0,94 triliun dan kegiatan usaha Bank. Limit tersebut meliputi
GWM PLM sebesar Rp3,89 triliun. Aset yang disimpan antara lain limit Liquidity Coverage Ratio (LCR),
di Bank Indonesia tersebut belum digunakan untuk limit Net Stable Funding Ratio (NSFR), limit Rasio
menghasilkan likuiditas namun tetap diperhitungkan Intermediasi Makroprudensial (RIM), limit mismatch
sebagai HQLA sebagaimana diatur dalam POJK arus kas baik dalam jangka pendek maupun jangka
Liquidity Coverage Ratio (LCR). panjang termasuk arus kas yang berasal dari
3. Aset Tidak Terikat merupakan aset yang memenuhi rekening administratif, limit konsentrasi pada aset
syarat sebagai HQLA sebagaimana diatur dalam dan kewajiban, dan rasio-rasio likuiditas lainnya.
POJK Liquidity Coverage Ratio (LCR). Saat ini Penetapan limit toleransi dilakukan agar Bank dapat
Bank memiliki aset tidak terikat berupa Kas, Surat mengelola likuiditas pada kondisi normal maupun
Berharga Pemerintah, Surat Berharga Korporasi, dan krisis. Penetapan besaran limit risk appetite dan risk
Reverse Repo. tolerance diajukan oleh Satuan Kerja Manajemen
Risiko (SKMR) dan disetujui oleh Dewan Direksi
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dan Komisaris melalui Komite Manajemen Risiko d. Kebijakan dan Praktik Risiko Likuiditas di Seluruh
(KMR). Apabila terjadi pelampauan limit, maka Lini Bisnis dan dengan Dewan Direksi
Satuan Kerja Manajemen Risiko (SKMR) akan Dalam prakteknya, Unit Bisnis yang terekspos oleh
berkoordinasi dengan Unit Bisnis terkait untuk Risiko Likuiditas akan menyampaikan informasi
menyusun action plan. mengenai kondisi indikator makroekonomi dan
b. Struktur dan Tanggung Jawab Pengelolaan Risiko proyeksi bisnis melalui rapat Asset and Liability
Likuiditas Committee (ALCO) serta dapat mengajukan
Bank menetapkan struktur organisasi, perangkat besaran limit dan toleransi risiko yang terkait
dan kelengkapan unit/fungsi terkait dengan dengan Risiko Likuiditas kepada Satuan Kerja
penerapan manajemen risiko untuk Risiko Likuiditas Manajemen Risiko (SKMR) untuk dikaji dan diajukan
yang sesuai dengan karakteristik dan kompleksitas ke Komite Manajemen Risiko untuk mendapatkan
kegiatan usaha Bank. Penanggung jawab dari persetujuan. Unit Bisnis terkait juga menyusun
pengelolaan Risiko Likuiditas adalah Unit Bisnis action plan, mengembangkan risk culture yang
yang aktivitasnya terekspos langsung oleh Risiko kuat, serta menerapkan kebijakan dan prosedur
Likuiditas. Unit Bisnis tersebut selanjutnya dibantu manajemen risiko untuk Risiko Likuiditas yang
oleh Satuan Kerja Manajemen Risiko (SKMR) telah ditetapkan oleh Dewan Direksi. Selanjutnya
dengan memberikan masukan dan analisa yang Dewan Direksi akan memantau dan memastikan
objektif dalam proses identifikasi, pengukuran, bahwa penerapan manajemen risiko untuk Risiko
pemantauan, dan pelaporan Risiko Likuiditas Likuiditas telah berjalan sesuai dengan tujuan dan
secara independen. Dewan Direksi dan Komisaris karakteristik Bank dengan dibantu oleh Satuan
bertanggung jawab untuk memastikan bahwa Kerja Manajemen Risiko.
penerapan manajemen Risiko Likuiditas telah 2. Strategi pendanaan, termasuk kebijakan sumber
sesuai dengan tujuan strategis, skala, karakteristik diversifikasi dan tenor pendanaan, dan apakah strategi
bisnis, dan profil Risiko Likuiditas Bank, termasuk pendanaannya terpusat atau terdesentralisasi.
memastikan integrasi penerapan manajemen risiko Secara umum, Bank akan menyusun strategi
untuk Risiko Likuiditas dengan risiko-risiko lainnya pendanaan sebagai bagian dari upaya pengendalian
yang dapat berdampak pada posisi likuiditas Bank. Risiko Likuiditas. Strategi tersebut mencakup strategi
c. Pelaporan Likuiditas Internal dan Komunikasi diversifikasi sumber dan jangka waktu pendanaan
Strategi yang dikaitkan dengan karakteristik dan rencana
Bank memiliki Sistem Informasi Manajemen bisnis Bank. Hal ini tercantum dalam limit risiko Untuk
Risiko yang memadai dan andal untuk keperluan Risiko Likuiditas terkait dengan konsentrasi pendanaan
pelaporan terkait Risiko Likuiditas. Secara umum, seperti konsentrasi Deposito terhadap Total DPK,
Bank telah menyampaikan dan melaporkan konsentrasi DPK special rate terhadap Total DPK,
informasi terkait manajemen risiko untuk Risiko konsentrasi DPK Korporasi terhadap Total DPK, serta
Likuiditas yang terdiri dari: rasio-rasio likuiditas, arus konsentrasi Kewajiban Interbank.
kas dan profil maturitas, stress testing Likuiditas, 3. Teknik mitigasi risiko likuiditas.
Profil Risiko Likuiditas, serta informasi lainnya Bank melakukan mitigasi risiko likuiditas dengan
yang terkait dengan posisi Likuiditas Bank dan cara memantau limit-limit risiko likuiditas yang telah
kepatuhan Bank terhadap kebijakan dan prosedur ditetapkan oleh manajemen Bank. Apabila limit
Risiko Likuiditas. Seluruh informasi disampaikan tersebut mengalami pelampauan (breach), maka
ke Unit Bisnis terkait serta Dewan Direksi dan Satuan Kerja Manajemen Risiko berkordinasi dengan
Komisaris melalui kanal sistem informasi internal Unit Bisnis Terkait untuk melakukan action plan.
Bank dan rapat Komite Manajemen Risiko (KMR) 4. Penjelasan tentang bagaimana stress-test
secara bulanan. Satuan Kerja Manajemen Risiko digunakan.
(SKMR) selanjutnya akan berkoordinasi secara Stress Testing Likuiditas digunakan untuk mengetahui
periodik dengan Unit Bisnis terkait yang mengelola kemampuan Bank untuk memenuhi kebutuhan
Risiko Likuiditas jika terjadi pelampauan terhadap likuiditas dalam kondisi krisis dengan menggunakan
kebijakan maupun limit untuk Risiko Likuiditas dan skenario stress test secara spesifik ( Bank specific
menyusun rencana aksi (action plan). scenario) maupun stress pada pasar (general market
stress scenario).
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Management Discussion and Analysis
5. Garis besar rencana pendanaan mendesak bank. 6. Alat ukur atau metrik yang disesuaikan yang menilai struktur
Dalam rangka pengendalian likuiditas dalam kondisi neraca bank atau arus kas proyeksi dan posisi likuiditas
krisis, dibentuk suatu organisasi Liquidity Crisis masa depan, dengan memperhitungkan risiko transaksi
Center Management (LCCM) yang memiliki tugas rekening administratif yang khusus untuk bank tersebut.
dan tanggung jawab melakukan pemantauan secara Pengukuran yang digunakan Bank dalam melakukan
continue mengenai kondisi likuiditas bank. Apabila proyeksi arus kas yaitu dengan melihat kegiatan bisnis
kondisi likuiditas bank berada dalam kriteria risiko high, utama bank berdasarkan pendekatan informasi bisnis,
maka Bank akan mengaktifkan Rencana Pendanaan remaining maturity (contractual) maupun behavioral
Darurat. dalam on & off balance sheet. Selain itu, bank juga
melakukan Rencana Pendanaan/Penggunaan (RPP) dalam
pengelolaan likuiditas jangka pendek.
RISIKO OPERASIONAL
Tabel 40 : Pengungkapan Risiko Operasional - Bank (Contingency Plan) dalam Kondisi Terburuk (Worst
Secara Individu Case Scenario); Kebijakan Business Continuity
Management (BCM); Penetapan Anggota Organisasi
Business Continuity Management (BCM); Pembuatan
No. Pendekatan Yang Digunakan Jumlah
Dokmen Business Continuity Plan (BCP); Klasifikasi
1 Pendekatan Standar Tier Satuan Kerja Berdasarkan Aktivitas Bisnis.
- Komponen Indikator Bisnis (KIB) 670,739.42
Adanya Kebijakan Manajemen Risiko Operasional
digunakan sebagai pedoman bagi Bank dalam
- Faktor Pengali Kerugian Intern (FPKI) 1,00000000 mengelola Risiko Operasional yang melekat pada
- Modal Minimum Risiko Operasional (MMRO) 670,739.42 setiap aktivitas Bank, terutama untuk menentukan
tanggung jawab, akuntabilitas, dan koordinasi dalam
- ATMR untuk Risiko Operasional 8,384,242.75
proses kerja. Diharapkan dapat meminimalkan potensi
kerugian dari tidak berfungsinya proses internal,
Tabel 41 : Pengungkapan Kualitatif Umum kesalahan manusia, kegagalan system, dan/atau
kejadian-kejadian eksternal, dengan mengantisipasi
Qualitative Analysis secara dini munculnya kejadian/kesalahan karena tidak
1. Bank mengimplementasikan kebijakan manajemen dikelolanya Risiko Operasional dengan baik.
risiko sesuai dengan Peraturan Otoritas Jasa 2. Untuk meningkatkan efektivitas implementasi
Keuangan Nomor 18/POJK.03/ 2016 dan manajemen Risiko Operasional Bank telah membangun
Surat Edaran OJK Nomor 34/SEOJK/032016 organisasi manajemen risiko operasional dengan tugas
tentang Penerapan Manajemen Risiko Bagi dan tanggung jawab yang telah dirumuskan dengan
Bank Umum serta mengacu juga pada peraturan jelas, mulai dari level Cabang, Regional maupun Kantor
internal mengenai kebijakan manajemen risiko. Pusat. Di level Kantor Pusat, Bank telah membentuk
Beberapa kebijakan internal yang terkait manajemen Unit Kerja Operational Risk Management yang berada
risiko operasional diantaranya Kerangka Manajemen dibawah koordinasi Satuan Kerja Manajemen Risiko.
Risiko Operasional; Kebijakan Manajemen Risiko; Unit Kerja ini memiliki tugas membantu Direksi dalam
Kebijakan Manajemen Risiko Operasional; Komite mengelola Risiko Operasional, memantau proses
Manajemen Risiko; Pedoman Perhitungan ATMR pelaksanaan manajemen risiko operasional secara
Risiko Operasional; Pedoman Penyusunan Profil menyeluruh, memastikan kebijakan manajemen
Risiko; Kebijakan Kewajiban Penyediaan Modal risiko operasional berjalan pada seluruh tingkat
Minimum (KPMM) sesuai Profil Risiko; Pedoman organisasi. Dalam pelaksanaannya Unit Kerja
Penyusunan Profil Risiko Cabang; Kebijakan Risk Operational Risk Management berkoordinasi dengan
Limit Bank Mega; Kebijakan Komite Produk dan beberapa Unit Kerja dalam Forum Pengendalian
Proses Penerbitan Produk atau Aktivitas Baru; Internal seperti Unit Kerja Internal Audit, Unit Kerja
Ketentuan Risk Control Self Assessment (RCSA); Process Management & Internal Control, Unit Kerja
Penunjukan Directorate Operational Risk Management Kepatuhan serta Unit Kerja terkait lainnya dengan
(DORM); Kebijakan Penyusunan Rencana Darurat melakukan rapat rutin untuk membahas isu-isu
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PT BANK MEGA Tbk 2023 Annual Report
Risiko Operasional yang material agar risiko-risiko Peristiwa yang dicatat meliputi Loss Event dan/
tersebut dapat dikendalikan secara efektif sejak dini. atau Near Miss Event. Kejadiannya dapat berasal
Dalam rangka implementasi Kerangka Kerja Manajemen dari kegiatan yang bersifat transaksional maupun
Risiko Operasional telah ditunjuk 3 unsur penanggung non transaksional. Near Miss merupakan peristiwa
jawab pengelola di masing-masing Unit Kerja yang risiko yang nyaris menimbulkan kerugian finansial
terdiri dari Risk Owner, Operational Risk Manager atau yang telah menimbulkan kerugian finansial
dan Responsible Person. Risk Owner (RO) adalah namun kerugian tersebut sudah recovery seluruhnya,
Pemimpin Tertinggi di Direktorat, Unit Kerja Kantor dengan catatan pada saat pencatatan pada sistem
Pusat, Regional serta Cabang yang bertanggung ORMS-RED peristiwa risiko sudah terselesaikan baik
jawab mengelola Risiko Operasional di Unit Kerja di hari yang sama dengan peristiwa ataupun tidak,
yang dipimpinnya. Operational Risk Manager (ORM) sedangkan Loss Event merupakan peristiwa risiko
merupakan fungsi manajemen Risiko Operasional yang berdampak finansial atau hilangnya dana Bank.
yang membantu Risk Owner mengimplementasikan Peristiwa risiko operasional wajib dianalisis kronologi,
Kerangka Kerja Manajemen Risiko Operasional yang penyebab, dan dampaknya untuk memperoleh
terdiri dari Corporate ORM/CORM (tingkat Bank), informasi yang lengkap dan utuh. Seluruh peristiwa
Directorate ORM/DORM (tingkat Direktorat) dan risiko yang memiliki dampak finansial aktual wajib
Unit ORM/UORM (tingkat Unit Kerja Kantor Pusat). dicatat di dalam modul RED berapapun nilai
Sedangkan Responsible Person (RP) ada jika diperlukan kerugiannya. Terhadap Peristiwa Risiko yang telah
membantu UORM mengelola Risiko Operasional. dicatat Unit Kerja memantau kerugian dari Loss
Selain itu dalam rangka mengawasi Manajemen Risiko Event mengenai update setiap recovery kerugian
Operasional dan mengawasi isu risiko di setiap Unit sampai dengan final serta pembukuan kerugian
Kerja dilaksanakan Operational Risk Governance final dalam buku Bank. Unit Kerja Operational Risk
Meeting dimulai dari level Unit Kerja, Direktorat dan Management akan merekonsiliasi Loss yang dicatat
level Bank. Isu risiko operasional yang dibahas pada pada Catatan Peristiwa Risiko dengan yang dicatat
Governace Meeting dapat diperoleh berdasarkan data di GL Kerugian Bank.
pencatatan peristiwa risiko, hasil self assessment, hasil 4. Satuan Kerja Manajemen Risiko (SKMR) khususnya
pemeriksaan dan lainnya. Risiko yang teridentifikasi Unit Kerja Operational Risk Management telah
akan diukur dan ditindaklanjuti untuk menekan menerbitkan ataupun menyusun beberapa laporan
level risiko. kondisi risiko-risiko yang terkait dengan Bank kepada
jajaran manajemen. Laporan-laporan ini dipublikasi
3. Bank mengembangkan Operational Risk Management dalam rangka mendukung kinerja unit terkait melalui
System (ORMS) dalam rangka penyempurnaan penyediaan data yang informatif dan dual-control
tools yang telah ada. ORMS memiliki tiga modul dalam pengendalian risiko diantaranya Laporan Risk
yakni Risk Control Self Assessment (RCSA), Key Limit, Kewajiban Penyediaan Modal Minimum (KPMM),
Risk Indicator (KRI) dan Risk Event Database (RED). Penilaian Tingkat Kesehtan Bank, Risk Event Database
RCSA digunakan untuk membantu risk owner dalam (RED), Operational Risk Online Test (OPRIST), Laporan
melakukan proses manajemen risiko operasional Profil Risiko Cabang, Laporan Hasil Risk Assessment,
yang mencakup identifikasi dan pengukuran risiko Laporan Monitoring & Laporan GL Kerugian Risiko
operasional secara mandiri yang bersifat prediktif Operasioal, Perhitungan Aset Tertimbang Menurut
dan antisipatif. Selanjutnya, KRI adalah alat bantu Risiko Operasional dengan Menggunakan Pendekatan
yang memberikan informasi sejak dini mengenai Indikator Dasar pada periode sebelumnya dan
gejala maupun risiko yang trennya menunjukkan Perhitungan Aset Tertimbang Menurut Risiko Operasional
peningkatan. Sedangkan RED merupakan tools dengan Menggunakan Indikator Standar pada periode
yang berfungsi sebagai database peristiwa risiko, 2023 sesuai dengan SEOJK No 6/SEOJK.03/2022.
yang digunakan untuk data pembelajaran Bank. Dalam Penilaian Tingkat Kesehatan Bank terdapat
Bank membangun database peristiwa risiko, termasuk beberapa jenis risiko salah satunya Operasional dimana
di dalamnya terkandung data kerugian karena risiko parameter-parameter penilaian pada risiko inheren
operasional, melalui modul Risk Event Database adalah Karakteristik dan Kompleksitas Bisnis, Sumber
(RED) di dalam aplikasi ORMS. Hal ini merupakan Daya Manusia, Teknologi Informasi dan Infrastruktur
bagian dari kegiatan Bank mendata Loss Data Pendukung, Fraud dan Kejadian Eksternal. Parameter
yang akan digunakan di dalam perhitungan Modal tersebut sesuai dengan Surat Edaran OJK terkait
Risiko Operasional dan ATMR Risiko Operasional. Penilaian Tingkat Kesehatan Bank.
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Management Discussion and Analysis
5. Bank senantiasa menyempurnakan implementasi setiap jenis dan kelompok risiko harus dilakukan secara
manajemen risiko operasional dengan meningkatkan berkesinambungan dan terintegrasi. Budaya Manajemen
kesadaran para pegawai terhadap risiko serta Risiko diinternalisasikan pada seluruh level organisasi
menyempurnakan kebijakan dan prosedur untuk untuk mendorong konsistensi dan efektivitas Penerapan
operasional bank. Berbagai upaya ini ditujukan untuk Manajemen Risiko Bank dan merupakan tanggung
memitigasi risiko inheren dan terus meningkatkan sistem jawab bersama seluruh karyawan di setiap lini organisasi.
pengendalian khususnya terhadap risiko operasional. Bank memperkuat pengendalian internal melalui forum
Bank terus-menerus meningkatkan kesadaran risiko pengendalian internal dengan melakukan rapat rutin
seluruh pegawainya melalui berbagai media termasuk untuk membahas isu-isu Risiko Operasional yang material
e-campaign, buletin dan sosialisasi secara langsung. agar risiko-risiko tersebut dapat dikendalikan secara dini.
Sebagai Penerapan Manajemen Risiko sesuai dengan Terdapat Komite Produk yang dibentuk telah
tingkat risiko yang akan diambil, toleransi risiko, dioptimalkan fungsinya, yakni mengidentifikasi
dan strategi Bank secara keseluruhan dengan tetap dan memitigasi risiko melekat pada produk
memperhatikan kemampuan modal Bank untuk dapat dan aktivitas baru serta evaluasi terhadap
menyerap eksposur risiko atau kerugian yang timbul, kinerja produk-produk yang telah diluncurkan.
pengalaman kerugian di masa lalu, kemampuan Guna memudahkan langkah-langkah mitigasi
sumber daya manusia dan kepatuhan terhadap risiko produk oleh unit-unit kerja yang terkait,
ketentuan internal dan eksternal yang berlaku. Bank Bank telah menyusun pedoman pengelolaan
harus menetapkan limit risiko sesuai tingkat risiko risiko untuk produk-produk tertentu.
yang akan diambil (Risk Appetite) dan toleransi Semua uang tunai dan Bank Notes yang dikelola Bank
risiko (Risk Tolerance) yang memadai sesuai sasaran wajib diasuransikan, jenis asuransi uang tunai pada Bank
strategis dan strategi bisnis Bank secara keseluruhan terdapat dalam Cash In Save (uang dalam khazanah
serta wajib dipatuhi oleh seluruh lini organisasi utama), Cash In Counter (uang dalam laci Teller dan
oleh karenanya terbit Kebijakan Risk Limit Bank. Box Pejabat Operasional Cabang di area counter
Bank harus menerapkan budaya risiko (Risk Culture) Teller) dan Cash In Transit (uang dalam perjalanan).
antara lain secara konsisten menerapkan proses Sebagai bentuk pengawasan aktif Dewan Direksi
identifikasi, pengukuran, pemantauan, pengendalian atas implementasi Kualitas Penerapan Manajemen
dan pelaporan atas kemungkinan terjadinya kerugian Risiko Operasional, Bank telah menyelenggarakan
yang dapat dialami Bank, mencegah kejadian risiko Operational Risk Governance Meeting di tingkat Bank
(Risk Event) dan meminimalkan kerugian Bank (Risk yang tujuan utamanya adalah untuk mengidentifikasi
Loss). Kemudian melaksanakan proses identifikasi, dan mengelola risiko utama pada level Bank.
pengukuran, pemantauan, pengendalian dan pelaporan
General Bank Risk Management Disclosures
Organization Management, IT & Cyber Risk Management, National
The implementation of risk management is governed by Credit Appraisal, National Credit Review & Restructure,
the Financial Services Authority (POJK) Decree No. 18/ together with Compliance & Good Corporate Governance,
POJK.03/2016 on the implementation of risk management Crime & Fraud Investigation, Anti Money Laundering,
for merchant banks. Corporate Legal, Customer Experience & Customer
Care, Process Management & Internal Control and other
Risk Management at PT Bank Mega, Tbk is coordinated related work units are tasked with identifying, reviewing
by the Directorate of the Deputy General Manager and monitoring all major risks of the Bank in accordance
for Support, where this directorate oversees 12 work with established risk management policies and procedures.
units, namely Operational Risk Management, Credit The risk control function is located in the Internal Audit
Risk Management, Market, Liquidity & Integrated Risk Department (IADT) and the Process Management &
Management, IT & Cyber Risk Management, National Internal Control Department (PMIC).
Credit Review & Restructuring, National Credit Appraisal,
Credit Collection Remedial & Recovery, Collection Strategy
& Support, CCPL Collection, CCPL Remedial, CCPL On a bank-wide level, PT Bank Mega, Tbk has a Risk
Recovery, and Corporate Legal. Management Committee (KMR) which assists the Board
of Commissioners and the Board of Directors in carrying
The Credit Risk Management, Operational Risk out an active supervision in terms of risk management. In
Management, Market, Liquidity & Integrated Risk the structure of the Board of Commissioners, there is a Risk
230 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Monitoring Committee, a Remuneration and Nomination from this, there is also an Integrated Risk Management
Committee, and an Audit Committee, while in the Board of Committee (KMRT) which is held on a quarterly basis.
Directors itself, there is an Executive Committee consisting
of: Risk Management Committee (KMR), Credit Policy Risk Indicators
Committee, Product Committee, Information Technology In its implementation, the Bank has divided the risks inherent
Committee, Human Resources Committee, Assets & in the Bank’s activities into 9 (nine) risk types according to the
Liabilities Committee (ALCO) and Crisis Management provisions of the Financial Services Authority (OJK), namely
Committee (KMK). 8 (eight) main risks of the Bank based on OJK Circular
(SEOJK) No. 34/SEOJK. 03/2016 dated 1 September
On a group level, PT Bank Mega, Tbk is the main entity 2016 and 1 (one) additional risk outside the 8 (eight) main
in the implementation of Integrated Risk Management bank risks related to the implementation of integrated risk
in Mega Corpora Financial Conglomerate. The Market, management based on SEOJK No.14/SEOJK.03/2015.
Liquidity & Integrated Risk Management Department is the Each risk is assessed from 2 (two) aspects, namely, Inherent
Integrated Risk Management Department (SKMRT). Apart Risk and Quality of Implementation of Risk Management.
The parameters used to assess the Inherent Risk according to SEOJK No.14/SEOJK.03/2017 dated March 17, 2017
regarding the Assessment of the Soundness Level of Commercial Banks are as follows:
Types of Risk Risk Indicators
Liquidity • Asset portfolio composition and concentration levels
• Quality of funding and adequacy of reserves
• Funding strategy and sources of funding
• External factors
Market • Portfolio volume and composition
• Potential loss from interest rate risk in the banking book
• Business strategy and policy
Liquidity • Composition of assets, liabilities and transactions on administrative accounts (TRA)
• Concentration of assets and liabilities
• Vulnerability to funding needs
• Access to funding sources
Operational • Business characteristics and complexity
• Human Resources
• Information technology and supporting infrastructure
• Fraud
• External events
Compliance • Nature and significance of the violations committed
• Frequency of violations committed or the bank's track record of non-compliance
• Violation of generally applicable terms or business standards for specific financial transactions
Strategic • Suitability of strategy to business environment
• High-risk and low-risk strategy
• Business Position
• Achievement of the Bank's Business Plan (RBB)
Legal • Litigation Factors
• Engagement weakness factors
• Absence/Change in Legislation factors
Reputation • Influence of the reputation of bank owners and related companies
• Violation of business ethics
• Product complexity and cooperation between banks
• Frequency, materiality and exposure of negative bank news
• Frequency and materiality of customer complaints
Intra-Group Transaction* • Composition of intra-group transactions in financial conglomerates (KK)
• Documentation and fairness of transactions
• Other information
* Parameters for Evaluating the Inherent Risk of Intra-Group Transactions According to SEOJK No.14/SEOJK.03/2015 on Implementing Integrated Risk Management
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Management Discussion and Analysis
Risk Profile
On the basis of the conditions and measures of risk management in 2023, the assessment of the risk profile of PT Bank
Mega, Tbk for June 2023 and December 2023, which has been adjusted to the results of the KMR meeting, is as follows:
June 2023 period December 2023 Period
Risk Profile Risk Risk
Risk Risk
Inherent Management Inherent Management
Level Level
Risk Rating Quality Risk Rating Quality
Rating Rating
Rating Rating
Credit Risk Low Satisfactory 2* Low to Moderate Satisfactory 2
Market Risk Low to Moderate Satisfactory 2 Low to Moderate Satisfactory 2
Liquidity Risk Low to Moderate Satisfactory 2 Low to Moderate Satisfactory 2
Operational Risk Low to Moderate Satisfactory 2 Low To Moderate Satisfactory 2
Strategic Risk Low Satisfactory 2* Low to Moderate Satisfactory 2
Legal Risk Low to Moderate Satisfactory 2 Low to Moderate Satisfactory 2
Compliance Risk Low to Moderate Satisfactory 2 Low to Moderate Satisfactory 2
Reputational Risk Low Satisfactory 2* Low Satisfactory 2*
Composite Rating 2 2
*Adjustment of composite value based on management decision
Risk Management Implementation Process 1. Active Oversight by the Board of Commissioners and
The implementation of Risk Management is an obligation the Board of Directors
for every bank as regulated by POJK No.18/POJK.03/2016 Active oversight by the Board of Commissioners
dated March 16, 2016 on the implementation of Risk is provided through the approval and evaluation
Management for commercial banks and SEOJK No.34/ of risk management policies prepared by the
SEOJK.03/2016 dated September 1, 2016 on the Board of Directors. The Board of Commissioners
implementation of Risk Management for commercial banks. periodically evaluates the implementation of the risk
Based on these provisions and the Bank’s internal needs, management policies both in the Board of Directors
PT Bank Mega, Tbk has implemented risk management and Commissioners’ meeting forums and in the Risk
in accordance with the scope of its activities. Monitoring Committee (RMC) meetings. In addition,
the Committee evaluates and approves requests from
The achievement of Bank Mega’s strategic goals the Board of Directors for transactions/policies.
and business objectives must be balanced with the
implementation of Risk Management, in accordance Active supervision by the Board of Directors includes
with the best practices in national banking (risk-return the preparation, approval and implementation as well
management). For this reason, the Bank establishes as the evaluation of risk management policies and
risk appetite and risk tolerance parameters, which are procedures and risk limits, both of which are carried
periodically reviewed. The definition of risk level and its out at Risk Management Committee (RMC), Assets &
measurement based on a combination of inherent risk Liabilities Committee (ALCO) and Policy Committee
aspects and quality of risk management implementation meetings. Credit. The Board also prepares and
(KPMR) refers to SEOJK No.14/SEOJK.03/2017. establishes approval mechanisms for transactions
exceeding limits/authorities and deviations, and
The four pillars of risk management implementation approves transactions exceeding limits/authorities
have become a reference for the implementation of or deviations.
risk management in all work units of the Bank. The
implementation of the four pillars of risk management in
PT Bank Mega, Tbk is as follows:
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PT BANK MEGA Tbk 2023 Annual Report
2. Policy Adequacy and Limit Setting b. Risk Identification & Measurement
In order to support the implementation of risk Protect the bank from unexpected losses through
management, Bank Mega has established several policies risk measurement, which includes:
related to risk management and determination of risk • Identifying risks in existing banking processes
limits. In their implementation, these policies have been and activities and in new banking activities
documented in writing in the form of Decree Letters • Measuring potential risks
(SK) and Circular Letters (SE) and reviewed periodically • Measuring actual losses
with approval up to the Board of Directors level through c. Risk Monitoring
committee meetings or by circulation to the Board of Monitoring risk events to detect and prevent losses
Directors, depending on the level of authority. d. Risk Control
Effectively implement risk control
3. Adequacy of Risk Identification, Measurement, e. Risk Disclosure
Monitoring and Control Processes and Risk Submit risk reports, including risk management
Management Information Systems Risk Management reports to the Board of Directors and risk
Process at PT Bank Mega, Tbk which includes risk management information reports to the public.
identification, measurement, monitoring and control of
8 (eight) types of risks supported by a Risk Management 4. Internal Control System
Information System as follows: The internal control system of PT Bank Mega, Tbk has
a. Governance & Policy been developed and implemented using the Three
Establish risk management policy governance, Lines of Defense model, which consists of:
which includes determining risk appetite and
risk tolerance.
Risk Taking Unit Risk Control Risk Assurance
1st Line of Defense 2nd Line of Defense 3rd Line of Defense
Risk Owner, responsible for risk Risk Control, responsible for the Risk Assurance, responsible
exposure, execution and results (day- development of frameworks, policies, for independently assessing the
to-day risk management and control) principles and methodologies for the effectiveness of risk management
bank’s risk development and internal control implementation
• Responsible for managing • Prepare proposed risk management • Conduct independent and
and controlling risks inherent strategies and policies, including periodic internal audits of
in the day-to-day activities of risk appetite and risk limits. the implementation of risk
the business or its functions. • Develop risk management management and internal control.
• Identify, measure, mitigate, frameworks, policies, principles, • Develop recommendations/
monitor and report risks tools, methodologies and corrective actions and monitor
inherent in business activities/ standards. their implementation.
functions in accordance with • Provide recommendations to
the strategy/policy/risk the 1st line of defense in the
parameters set by the 2nd line implementation of risk policies in
of defense. accordance with authority.
• Escalate key issues to senior
management / directors / risk
management committee.
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Management Discussion and Analysis
In order to improve the implementation of risk management, is also carried out through internal media such as
PT Bank Mega, Tbk is constantly developing the tools used, Credit and Operational Risk Bulletins, which are
evaluating and correcting any weaknesses in the process distributed to all employees of the Bank, where
and in the development of human resources as the key in 2023 the Bank has published Credible, which
to implementation. This is important to do considering contains material on updates on the Bank’s mega
that risk factors have a dynamic nature following the credit developments, economic updates, latest
development of banking business practices themselves. policy updates on Credit RWA and Covid-19
stimulus, as well as material on the digitalization
In addition to the Internal Audit Department (IADT), of credit cards and payers.
which performs regular supervision/audits, the Process
Management & Internal Control Department (Branch In addition, socialization, especially on operational
Operations Control, Head Office & Operation Control, risk issues, was carried out to all employees through
and Credit Control subdivisions) also performs ex-post the publication of a bulletin entitled “Risk Event
supervision. The National Credit Review & Restructure Database (RED) Volume” and risk campaigns
(NCRR) Department is responsible for the supervision and containing operational risk events, the operational
monitoring of the provision of credit. risk campaigns carried out in 2023:
• Risk campaign for March 2023 on “Always
Supervision and monitoring of operational activities is Apply Dual Control in Every Work Activity”.
performed by Process Management & Internal Control • Risk Campaign for June 2023 on “The
(Branch Operations Control and Head Office & Operation Importance of Segregating Duties in a Work
Control sub-units) through on-site and off-site inspections. Process
• Risk Campaign for July 2023 on “Covid 19
Based on the results of this inspection, it can be concluded Endemic
that improvements are still needed in the operational • Risk Campaign in July 2023 regarding “Business
activities. The action plan for improvement is as follows: Continuity Plan
1. Monitoring of pre-signed documents and • Risk Campaign in October 2023 regarding
implementation of APU-PPT program at branches “Implementation of OPRIST Cycle II 2023 for
(potential OJK findings) Branches and Regionals
2. Sharing knowledge of risk event profile database based • Risk Campaign in November 2023 regarding
on 4 (four) causes of operational risk and monitoring “Beware of Monkey Pox
dormant accounts • Risk Campaign in December 2023 regarding
3. Knowledge sharing on Business Continuity Plan (BCP) “Beware of Flooding due to Extreme Rainfall
4. Coordinate with internal control team, process and • December 2023 Risk Campaign on “Covid-19,
product owners, and IT (transformation) team to Don’t Panic, Stay Alert
remediate vulnerabilities related to issues that arise
5. Review Fixed Assets and Inventory (ATI) policy to Several trainings have been conducted for
improve control over existing policies employees with resource persons from both internal
6. Impose sanctions and external parties, including: Socialization and
Operations Forum, Bank Indonesia Socialization
Risk Management Process Improvement regarding the Plan for Issuing Provisions on
There are 5 (five) main areas of focus in the efforts to Macroprudential Liquidity Incentive (LKM) Policy,
improve risk management, namely Socialization of Bank Indonesia Regulation (PBI) No.
.3 of 2023 on Consumer Protection, Socialization of
1. Identification PBI No. 6 of 2023 on Money Markets and Foreign
a. Risk awareness, as the main key to risk Currency Money Markets (PUVA), Socialization
management, is constantly being improved at both of PBI No. 7 of 2023 on Export Proceeds
the implementation and management levels. One Foreign Exchange and Import Payment Foreign
method is to include risk management material Exchange. Socialization of the Law on Personal
in employee training programs. Risk awareness Data Protection.
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In September 2023, the Bank conducted a risk With the growth of the Bank’s loan portfolio,
assessment of the CCOP Work Unit regarding work the risk identification process is very important
processes in all areas of the Work Unit. in view of the high potential risks, both in terms
of potential deterioration of credit quality and
b. The Bank also carries out thematic analyses to credit concentration based on financing limits
identify operational risks, namely: per economic sector. The Bank has conducted
• In Semester I, an analysis was conducted and will continue to conduct training and
on dormant accounts which was presented education programs for all officers and officials
at the KMR meeting in March 2023, as well involved in credit activities. A form of credit
as monitoring the follow-up analysis on the portfolio monitoring is carried out by the Process
use of power of attorney, control of pre- Management & Internal Control Department
signed documents, and implementation of through the Credit Control team, starting from
the APU-PPT program in branches (potential the disbursement of the loan to determine whether
OJK findings). In Semester II, we conducted the loan disbursed is in compliance with the Bank’s
a thematic analysis of the risk event procedures and policies.
database profile based on 4 (four) causes of
operational risk and conducted monitoring of d. The process of credit risk identification is carried
dormant accounts. out by the Credit Risk Management unit by
• In the second semester, the Bank also looking at the loan portfolio as a whole, based
conducted quarterly monitoring of internal on segmentation, credit quality, economic sector,
governance regulations that had expired, concentration of loans to individual borrowers and
namely for Decrees (SK) valid for 5 (five) years business groups, and the adequacy of loan loss
and Circular Letters (SE) valid for 3 (three) years, provisions. In addition to the monitoring of the
as well as monitoring of thematic analyses loan portfolio, individual loans are also monitored
conducted in previous years, namely Power of in the form of a watch list as an early warning
Attorney analysis, Pre-sign documents analysis. system to prevent deterioration in credit quality. In
addition, since 2021, the watch list has also been
c. Understanding of policies, existing products and used as a form of early warning system for the
their authorities is a priority that is carried out by COVID-19 credit restructuring system regarding
the relevant work units for implementing staff the potential for deterioration in the Bank’s credit
in the field. To identify risks associated with the quality, which takes into account the debtor’s
development of new products and activities, the historical and projected repayment capacity, the
Bank implements an approval mechanism through percentage of deferred interest, the debtor’s
the Product Committee. In addition to analyzing the business performance as measured by the debtor’s
risks of products and activities under development, financial performance, the support of shareholders,
a review of existing products is also conducted as well as external factors such as GDP growth per
with the aim of improving product weaknesses. economic sector. The process of identifying credit
In addition, in order to increase the efficiency and card risks is also carried out through credit risk
effectiveness of risk management in this area, the assessment in the account maintenance process. In
Bank has a special product assessment for certain order to identify the Bank’s credit risks for economic
products that are considered to have significant sectors, an industry analysis of the blockchain
risks. Regarding product risk, the Bank has a industry was conducted.
special product assessment for certain products
that are considered to have significant risks. In addition, the Bank has also begun to identify
With regard to product risk, the Bank has issued climate risks that may affect the Bank’s credit
provisions for measuring the Bank’s product risk portfolio, where the emergence of climate risks,
in accordance with SE No. 126/DIRBM-PMOC/22 such as risks resulting from natural disasters and
on the Implementation of Bank Products, which risks resulting from the transition to a low-carbon
refers to POJK No. 13/POJK.03/2021 on the economy, may affect the financial performance
Implementation of Commercial Bank Products. of debtors.
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Management Discussion and Analysis
e. For market risk, the identification process is based • Coordination with the product and support
on portfolio categories, product details and team regarding dormant account analysis on
transaction types, such as transactions related March 13, 2023.
to foreign exchange, interest rates and various • Internal Control Forum on April 6, 2023 with
derivatives. To facilitate the identification process, NTOP Work Unit and Regional Operations
Spectrum and Bloomberg systems are used. Head on RED and OPRIST risk issues.
• Regional Operations Workshop Jakarta-1 on
f. The liquidity risk identification process is carried May 27, 2023 with Work Units on Branch Risk
out on the Bank’s products and activities that Profile, RCSA, OPRIST, RED and BCP.
affect the collection and distribution of funds • Internal Control Forum (Coordination of Risk
in assets, liabilities and administrative accounts, Issues with Regional Operations Head) on
as well as other risks that have the potential to August 9, 2023 with NTOP Work Unit and
increase liquidity risk. In addition, the Bank has a Regional Operations Head, covering Regional
tool for monitoring the Early Warning System of and Branch RED Profiles for Semester I 2023,
market/external indicators related to market risk Follow-up of IADT Findings for Branches,
and liquidity risk. This tool identifies the state of Document Fulfillment BCP and 2023 BCP Trial
market indicators and liquidity outside the Bank for Regional and Branch Offices.
(external) in normal or tight conditions, which is • Internal Control Forum (Coordination of
expected to affect the Bank’s business conditions. Operations - Business) on August 30, 2023
This can help the Bank’s business unit in making with the SAPG, NTOP, PMIC work units, with
business decisions by prioritizing the level of the topic Customer Transaction Call Backs, LOI,
prudence and vigilance. Mobile Numbers as Verification, etc.
• Internal Control Forum on December 6, 2023
g. Throughout 2023, the operational risk identification with the PMIC, CGCG, SAPG, COLG, PSSD,
strategy will focus on identification through data. COBS, NTOP work units and the Product
Some tools that generate the required data are Risk Owner team (RPMG, CPMA, SBDV, TIBS, CUST,
Event Database (RED), Key Risk Indicator (KRI) and HCMG, HCRO) on the topic of Formulation
Risk Control Self Assessment (RCSA), Operational of Terms and Conditions related to PDP and
Risk Online Test (OPRIST), e-learning. In 2023, the Customer Consent with the Personal Data
Bank will intensively and optimally implement the Protection Law.
Operational Risk Management System (ORMS)
developed in 2016, which includes RCSA, RED i. Since 2020, the Bank has measured operational
and KRI, as well as use the Operational Risk Web risk in branches through the assessment of the
Links (OWL) system application to implement the branch operational risk profile, which is published
Operational Risk Online Test (OPRIST), which is a quarterly, and the publication of graphical
test conducted online for Bank Mega employees information (resume) of the branch operational
to measure the understanding of policies and risk profile, which is published monthly.
procedures, products and other regulations
related to their area of work, as well as to increase j. Periodically updating the Action Plan Document
employees’ risk awareness. (Recovery Plan) and conducting tests (stress tests)
of recovery options in the Action Plan Document
h. In 2023, the Bank will optimize the role of the (Recovery Plan), as an implementation of POJK
Internal Control Forum (Internal Audit, Audit No. 14/POJK.03/2017 on Action Plans (Recovery
Unit, Risk Management, Business Unit and Fraud Plan) for Systemic Banks.
Investigator) to collaborate in the control of
operational risk. The Internal Control Forums held k. The Bank also raises awareness of information
during 2023 are as follows: technology and cyber risk management for all
• Internal Control Forum on January 25, 2023 employees, which includes technology and
with the PMIC, NTOP, SAPG, NTOP and information security risk, including cyber risk,
CGCG work units, with the theme of Power through various communication media, including:
of Attorney risks. E-Learning Security Awareness, Email Blast Cyber
• Internal Control Forum on March 2, 2023 with Risk Awareness, PC Wallpaper/Laptop, Cyber Risk
the IADT, AMLA, PMIC, NTOP, CFIN, CGCG, and Resilience Technology Information Bulletin
SAPG, and RPMG work units on dormant (INTERAKSI), and Online Training related to
account and power of attorney risks. ISO 27001.
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PT BANK MEGA Tbk 2023 Annual Report
l. The Bank has also conducted cybersecurity credit stress testing tools. The Bank will continue
testing based on vulnerability analysis to identify to develop and implement ratings and scoring
the weaknesses of the Bank’s system, namely by for corporate, commercial, INCH executing credit
conducting a vulnerability assessment followed by segments and interbank facilities. The Bank also
penetration testing. continues to improve scoring for the credit card
segment, where the development of internal
m. The Bank also conducts cybersecurity testing and external scoring, both traditional and non-
based on scenarios to validate the process of traditional, is carried out to speed up the credit
dealing with potential threats of cyber-attacks and card application process with the desired level
recovering from potential cyber incidents, namely of risk. The Bank validates and reviews the credit
by conducting a table-top exercise to assess the card scoring to ensure that the limit and quality
Bank’s readiness to respond to cyber incidents of the scores used are still in line with the Bank’s
and a social engineering exercise in the form of a risk level. In addition, the bank also conducted
phishing email simulation for all Bank employees an industry analysis of the blockchain industry to
and a dumpster diving exercise for work units that measure the level of risk and the bank’s exposure
process customer transaction data. to the industry.
n. As part of the Bank’s efforts to adequately and d. Credit risk measurement also includes Bottom
effectively manage security and information Up Scenario Test (BUST) stress testing and loan
risks, the Bank has implemented and obtained portfolio stress testing to determine the Bank’s
certification to the international standard ISO capital and liquidity resilience and its impact on
27001:2013 on Information Security Management profitability. In addition, the Bank has currently
Systems (ISMS). ISO 27001 requires banks to started to develop a methodology for conducting
establish, implement, maintain and continuously climate risk stress tests for priority sectors identified
improve an information security management by the OJK.
system appropriate to its scope.
e. Market risk measurement includes the process of
2. Measurement valuing financial instruments, calculating market risk
a. Risk measurement is carried out by the Risk capital requirements, stress testing, and sensitivity
Management Department (SKMR) through a analysis. For the valuation process, the Bank may use
quarterly assessment of the bank’s risk profile and the marked-to-market method and/or the marked-
a semi-annual assessment of the bank’s health level to-model method. Meanwhile, to calculate the
(PTKB). In the context of Mega Corpora Financial market risk capital charge, the Bank uses a standard
Conglomeration, PT Bank Mega, Tbk is designated calculation method that has been reported to the
as the Main Entity which is required to submit an regulatory authorities (BI and OJK). In addition, the
Integrated Risk Profile Report and an Integrated Bank has also measured interest rate market risk in the
Minimum Capital Requirement Report (KPMM) banking book using the IRRBB (interest rate risk in the
every semester. banking book) calculation in accordance with SEOJK
b. Regarding the KPMM provisions, the Bank has No.12/SEOJK.03/2018 on the implementation of
implemented the Basel II Standardized Approach risk management and risk measurement standard
for measuring market risk and the Basel III approaches for interest rate risk in the banking book
Standardized Approach for credit risk. for commercial banks.
c. In measuring credit risk, the Bank uses a standard
method in accordance with SEOJK No.24/ f. In order to measure capital adequacy, the Bank
SEOJK.03/2021 on Calculation of Risk Weighted has been using a standardized approach for
Assets (RWA) for Credit Risk Using a Standard commercial banks to calculate operational risk
Approach for Commercial Banks. The Bank also has RWA since January 2023.
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Management Discussion and Analysis
g. With the issuance of SEOJK No.23/SEOJK.03/2022 addition, the Bank has carried out measurements
regarding the calculation of risk-weighted assets of the Emergency Funding Plan indicators.
for market risk for commercial banks, the Bank
has developed the calculation of market RWA j. The Bank also has tools for measuring operational
using the Standardized Approach (SA) method, risk, namely RCSA, which is one of the risk
which will be effective from January 2024. The management tools for conducting self-assessments
Bank has also conducted three trials of the Market on the quality of the implementation of controls to
RWA calculation reports using the Standardized anticipate operational risk in the future. Currently,
Approach (SA) method, namely in June 2023, RCSA has been implemented in branches and
September 2023, and December 2023. several work units at Head Office, especially those
with transactional activities. The implementation
h. In order to improve the implementation of Basel of RCSA will be carried out in 2023:
II Pillar 2 and Basel III, the Bank has conducted • In Semester I, the Bank implemented RCSA
Internal Liquidity Adequacy Assessment Process from April 10, 2023 to May 17, 2023 with the
(ILAAP) measurements by assessing liquidity participation of 435 participants consisting of
adequacy in various market condition scenarios 46 head office work units, 8 regional offices
and periods of pressure that the Bank may face and 381 branch offices.
without considering liquidity support from the • In Semester II, the Bank conducted RCSA
Central Bank. from November 13, 2023 to December 1,
2023 with 422 participants consisting of 45
There are several new features in the Head Office Work Units, 8 Regional Offices
measurement and management of liquidity risk and 369 Branches.
in the implementation of ILAAP, such as Available
HQLA, which only takes into account HQLA that k. In measuring human resource competency, the
can be quickly disbursed without obstacles or Bank also measures the competency of employees
penalties (excluding GWM and PLM); Survival according to their job titles by implementing the
Period Monitoring, with a survival period that is Operational Risk Online Test (OPRIST) as a work
not only calculated for the next 30 days under unit tool both at KPNO and at Branches, Sub-
stress conditions, but is adjusted to the bank’s Branches and Regional Offices. Oprist in 2023 will
risk limit; Providing information on the volume of be conducted in Semester I starting from 08 s.d.
funds due and new funds received, including daily May 22, 2023 and Semester II starting in September
rollover funding within 1 (one) month; improving 2023 for KPNO and October 2023 for Branch
intraday liquidity by capturing time-specific Offices, Sub-Branch Offices and Regional Offices.
intraday liquidity risks and correspondent banking
vulnerabilities; monitoring liquidity adequacy for l. In determining the level of cybersecurity maturity
significant foreign currencies (liabilities in these and also the level of digital maturity achieved by
currencies are > 5% of the bank’s total liabilities). the Bank, the Bank has conducted an assessment
of the Bank’s level of cybersecurity maturity and an
i. In the process of measuring liquidity risk, the Bank assessment of the Bank’s level of digital maturity
performs measurements that include liquidity in accordance with applicable regulations. In the
exposures arising from assets, liabilities and assessment of the digital maturity level, Bank
administrative accounts. The measurement tools Mega is one (1) bank out of 19 (nineteen) banks
used to measure liquidity risk include minimum designated by the regulator to conduct the pilot.
statutory reserves (GWM), macroprudential
intermediation ratio (RIM), loan to deposit ratio m. In the assessment of the level of bank health
(LDR), maturity profile, daily cash flow projections, (PTKB), the bank has added cyber risk aspects as
liquid assets to non-core deposits, liquid assets to part of the operational risk profile related to the
DPK, risk limit, liquidity risk and stress test. The use of information technology (IT). These aspects
Bank has also implemented the calculation of Basel include the use of updated antivirus software,
III liquidity ratios, namely Liquidity Coverage Ratio the frequency of cyber attacks and the impact of
(LCR) and Net Stable Funding Ratio (NSFR). In cyber incidents. This step will assist the Bank in
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PT BANK MEGA Tbk 2023 Annual Report
monitoring the vulnerability of IT systems to cyber risk limits. The monitoring results are reported
threats and attacks. periodically (once a month) to the Board of
Directors and Commissioners, as well as to several
3. Monitoring related departments.
a. The Risk Management Committee (KMR), the
Credit Policy Committee (KKP) and the Product f. Credit monitoring is also carried out through
Committee also act as monitoring instruments for periodic reporting, daily, monthly and quarterly
the risk management process in various functional for all credit and credit card segments, in terms
areas, where policies proposed by the business of concentration levels, credit risk limits, credit
units are first evaluated from various risk aspects quality, credit mutations, credit provisions,
before being implemented. credit restructuring, as well as comparisons with
commercial banks and peer groups.
b. The Assets and Liabilities Committee (ALCO)
meets on a regular basis (monthly) to monitor g. The use of credit decision authority limits (CDAUs)
the achievement of business targets, the for credit decision officers is also monitored on a
implementation of interest rate policy, regular basis. This periodic monitoring is carried
macroeconomic forecasts, as well as to discuss out as part of the review of credit performance and
strategic issues related to the management of the authority limits of BWMK holders. The policy for
market risk and the Bank’s liquidity risk. granting Credit Decision Authority Limits (CDAL)
is also reviewed periodically.
c. The Bank routinely monitors the credit quality of all
credit segments that have the potential to become h. The Bank also monitors the COVID-19 restructuring
problematic or are starting to become problematic loan portfolio based on portfolio development,
through periodic credit monitoring meetings and quality, restructuring plans, maturity monitoring
monthly periodic reporting through the Monthly and realization of due payments. The monitoring
Credit Report for all credit segments. In the credit is carried out periodically (once a month), which is
card and personal loan segments, the Bank also then reported to the Credit Director, Deputy Main
monitors acquisition and portfolio quality on a Director and several related departments.
weekly basis through the Weekly Dashboard. The
Bank also routinely reviews credit card and personal i. The market risk monitoring process for trading and
loan approvals on a sample basis to ensure that counterparty activities is monitored by Treasury
the process has been carried out in accordance International Banking Business Support (TIBS) and
with applicable policies. Market, Liquidity & Integrated Risk Management
(MIRG). The Bank also monitors and reports daily
d. Risk monitoring has been inherently performed by on the exposure, risk and utilization of Treasury
each unit through each supervisor and manager, limits and global markets, which are reported to
in line with the Three Lines of Defense concept. In the relevant business units and Bank Management.
addition, the Internal Audit Department (IADT) and
Process Management & Internal Control (Branch j. The Bank monitors the fairness of market prices
Operations Control and Head Office & Jakarta (off-market) as an effort to maintain the fairness of
Operations Control sub-units) play a role in making market prices in relation to the exchange rate/rate
the implementation of the monitoring process of Forex transactions made to both customers and
more effective. counterparties. With regard to interest rate risk, the
Bank also monitors the securities portfolio using
e. The Bank has monitoring lending limits based on the duration & PV01 method in order to anticipate
economic sectors and a mechanism for monitoring changes in interest rates.
economic sectors through trigger and action tools.
In addition, the Bank has monitoring of credit risk k. The liquidity risk monitoring process is based
limits. The Credit Risk Management Department on the results of the following measurements:
has been monitoring the credit performance in statutory minimum reserve (GWM), macroprudential
relation to the economic sector limits and credit intermediation ratio (RIM), loan to deposit ratio (LDR),
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Management Discussion and Analysis
maturity profile, daily cash flow projections, liquidity infographics. This can help branch risk owners to
to non-core deposits, liquidity to DPK, liquidity identify risks that have the potential to occur (inherent
coverage ratio (LCR), net stable funding ratio (NSFR) risks).
and liquidity stress test. Daily liquidity needs are
met by Treasury. The results of the monitoring are 4. Controls
periodically presented to the regulators and the a. The Bank has internal policies for the implementation
Bank’s management. of the Bank’s risk management and integrated risk
management policies, as well as policies for the
l. Bank also monitors early warning indicators (Early Bank’s 8 (eight) main risks, namely Credit Risk, Market
Warning System), internal indicators such as Risk, Strategic Risk, Liquidity Risk, Operational Risk,
Contingency Funding Plan and Action Plan (Recovery Reputation Risk, Compliance Risk, Legal Risk, and 1
Plan), which are periodically reported to management. (one) additional risk within the scope of the Mega
Meanwhile, monitoring external indicators such as: Corpora Financial Conglomerate, namely Intra
foreign exchange market indicators, stock price index Group Transaction Risk. With respect to Information
(IHSG), foreign ownership securities, credit default Technology and Cyber Risk, the Bank currently
swap (CDS). has an Information Technology (IT) & Cyber Risk
Management Policy.
m. The Bank monitors operational risk issues from each
Directorate in the Operational Risk Governance b. In an effort to improve the quality of risk management
Meeting (ORGM) forum at the Bank level, based on implementation, particularly in terms of the suitability
the results of self-assessments from each work unit. of risk management strategies with the Bank’s
strategic objectives and overall business strategy,
n. Periodically monitor the action plan (recovery plan) the Bank has included risk limits as part of the Bank’s
trigger levels in terms of capital, liquidity, profitability business plan. The risk limit is periodically monitored
and asset quality in accordance with the regulations. for compliance with the risk tolerance set by the Bank.
Perform escalations and prepare action plans when
trigger levels are exceeded. c. The parameters, percentages or figures for risk
appetite and risk tolerance are determined on the
o. Monitoring of IT Risk Event Data (RED) related to the basis of historical data analysis, statistical approaches,
Bank’s critical applications/systems, including follow- business/expert judgment and the state of the
up in the form of analysis and further discussions with Bank’s general data, as well as strategic decisions
IT business units to understand events and planned of the management.
corrective actions based on incident escalations
recorded in the Operational Risk Management d. The Bank has a Credit Risk Limit Tools Trigger &
System ( ORMS) system/database. Action Mechanism policy to ensure that the Bank
reviews or creates action plans for credit risk limit
p. To complete the operational risk monitoring process, parameters that have exceeded risk appetite or
the Bank will routinely monitor the accounting of risk tolerance.
operational risk losses based on 7 (seven) operational
loss GLs throughout 2023. The results of the e. Reviews of risk appetite and risk tolerance are
Operational Loss GL monitoring will be reported conducted periodically, taking into account changes
in the form of Operational Risk Loss Monthly in the Bank’s internal business conditions and
Monitoring, which will be published monthly. strategies, as well as the national banking macro-
economy. The Bank also reviews the lending limits
q. Operational Risk monitoring is also carried out based on economic sectors at least twice a year,
through the preparation of Operational Risk Profile taking into account the business loan distribution
Reports, Compliance Risk, Reputation Risk and Legal plans as well as the business prospects and economic
Risk periodically, both monthly for risk limits and conditions for each sector, where these limits become
quarterly for profiles. milestones for the management in determining the
direction of the loan portfolio development in the
r. In monitoring indicators that could potentially cause economic sector by the desired risk level.
operational risks in branches, the Bank has prepared
quarterly branch risk profile reports and monthly
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PT BANK MEGA Tbk 2023 Annual Report
Parameter-parameter risk limit (risk appetite dan risk tolerance) yang saat ini menjadi acuan berdasarkan SK No.088/
DIRBM/23 tentang Kebijakan Risk Limit Bank Mega, adalah sebagai berikut:
No Parameter Risk Appetite Risk Tolerance
1. Strategic Risk
a Bank Mega's assets are compared to the Bank's business plan targets. ≥ 80% ≥ 60%
b Bank Mega's DPK compared to the Bank's business plan target ≥ 80% ≥ 60%
c Bank Mega credit compared to the Bank's business plan target ≥ 80% ≥ 60%
d CAR Position ≥ 17% ≥ 15%
e BOPO Position ≤ 80% ≤ 90%
f Market share compared to peer group
Asset ≥ 17% ≥ 15%
DPK ≥ 17% ≥ 15%
Loans ≥ 15% ≥ 10%
Capital ≥ 17% ≥ 15%
g CAR after stress test > 14% above the applicable
minimum bank capital
2. Operational Risk
a Frequency of internal fraud (1 [one] month) 0 < 3 times
b Frequency of external fraud (1 [one] month) 0 < 8 times
c Frequency of internal and external fraud (1 [one] month) 0 < 3 times
d Significant nominal fraud Nihil ≤ Rp250 Million
e Ratio of the number of permanent employees leaving to the total number of permanent ≤ 1,15% ≤ 1,30%
employees 1 [One] Month
f Ratio of the number of employees who have not received training (12 [twelve] months) ≤ 5% ≤ 20%
to the total number of employees
g OPRIST score ≥ 85 ≥ 75
h Total core system downtime (1 [one] month)
Silverlake Downtime < 60 minutes < 120 minutes
Ascend Downtime < 60 minutes < 120 minutes
MOJF Downtime < 60 minutes < 120 minutes
Downtime Spectrum < 60 minutes < 120 minutes
PCE Downtime < 60 minutes < 120 minutes
i Total Core System Downtime Frequency (1 [One] Month)
Silverlake Downtime Frequency NIHIL ≤ 1 times
Ascend Downtime Frequency NIHIL ≤ 1 times
MOJF Downtime Frequency NIHIL ≤ 1 times
Spectrum Downtime Frequency NIHIL ≤ 1 times
PCE Downtime Frequency NIHIL ≤ 1 times
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Management Discussion and Analysis
No Parameter Risk Appetite Risk Tolerance
3. Credit Risk
a Low quality loans to total loans ≤ 7,50% ≤ 22,50%
Low quality corporate loans to total corporate loans ≤ 7,50% ≤ 20,00%
Low quality commercial loans to total commercial loans ≤ 5,00% ≤ 15,00%
Low quality SME loans to total SME loans ≤ 10,00% ≤ 25,00%
Low quality consumer loans to total consumer loans ≤ 7,50% ≤ 15,00%
Indirect Channel Low Quality Credits to Total Indirect Channel Credits ≤ 10,00% ≤ 25,00%
Low quality loans Credit card & personal loans (CCPL) to total CCPL loans ≤ 5,00% ≤ 15,00%
b NPLs to total loans ≤ 2,00% ≤ 4,00%
NPLs as a percentage of total corporate loans ≤ 1,00% ≤ 3,00%
Commercial NPL loans to total commercial loans ≤ 2,00% ≤ 4,00%
SME NPL loans to total SME loans ≤ 2,00% ≤ 4,00%
Consumer NPL loans to total consumer loans ≤ 2,00% ≤ 4,00%
Indirect channel NPL loans to total Indirect channel loans ≤ 2,00% ≤ 4,00%
CCPL NPL loans to total CCPL loans ≤ 3,00% ≤ 4,50%
c Net NPLs to total loans ≤ 1,50% ≤ 3,50%
d Loans to core borrowers to total loans ≤ 65,00% ≤ 75,00%
e Allowance for credit losses (CKPN) to total loans < 1,25% < 2,25%
f Foreclosed assets (AYDA) to total assets < 1,00% < 2,00%
4. Market Risk
a PDN (including DNDF) to CAR Capital < 5% < 10%
b Unrealized Loss Bonds to CAR Capital > -3% > -5%
c Maximum loss ∆Economic Value of Equity (∆EVE) to capital ≤ 13% ≤ 15%
5. Liquidity Risk
a Liquidity portfolio risk limit
Total LJK funding to total liabilities < 15% < 18%
Total HQLA to total assets > 20% > 13%
Time deposit + BI deposit facility against DPK < 10% < 30%
b Risk Limit Composition of Securities
Securities - Government > 50% > 45%
Securities - LJK Corporation < 25% < 35%
Securities - non-LJK corporations < 10% < 15%
Securities - Mutual Funds < 15% < 20%
c Risk Limit Composition of Funding Requirement Vulnerability
Liquidity Coverage Ratio (LCR) 120%≤ x <300% 100%≤ x <320%
Net Stable Funding Ratio (NSFR) ≥ 105% ≥ 100%
Foreign Currency LDR < 90% < 100%
RIM 80%≤ x ≤85% Min.70% dan Max. 95%
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No Parameter Risk Appetite Risk Tolerance
d Risk Limit Maturity Profile (Behavioral)
Maturity Gap Time Bucket ≤1 (one) month (Rupiah) ≥ -Rp6 trillion ≥ -Rp10 trillion
Maturity Gap Time Bucket ≤1 (one) month (Forex) ≥ -USD350 million ≥ -USD500 million
6. Legal Risk
a Percentage increase in number of lawsuits experienced by banks ≤ 4% ≤ 6%
7. Compliance Risk
a Frequency of fines imposed by regulators (BI and/or OJK) ≤ 2 times ≤ 4 times
b Nominal fines for non-compliance ≤ Rp20 million ≤ Rp40 million
8. Reputation risk
a Number of negative news (news calculated based on news topic) Nihil 1 ≤ X ≤ 3 times
9. Intra-group transaction risk
a Total loans to mega-corpora group to total bank loans ≤ 2% ≤ 3,50%
b Total DPK from Mega Corpora Group to Total Bank DPK ≤ 5% ≤ 10%
c Total income from Mega Corpora Group to total bank income ≤ 5% ≤ 10%
d Total costs/expenses from Mega Corpora Group to total bank costs/expenses ≤ 5% ≤ 10%
1. The risk limit is periodically reviewed to ensure that Review & Restructure (NCRR), which is responsible
it is consistent with Bank Mega’s strategic objectives for restructuring loans that are beginning to experience
and business strategy, as well as with the risk tolerance problems but still have the potential to be repaid.
set by Bank Mega. Meanwhile, the CCPL Collection, CCPL Remedial,
2. The credit granting process is carried out in accordance CCPL Recovery and Credit Collection Remedial &
with the four-eyes principle, i.e. the credit granting Recovery work units play a role in the collection and
decision involves both business and risk parties and is liquidation of assets surrendered by problem debtors
decided in the Credit Committee according to its level. whose restructuring is no longer possible.
3. Credit risk control is carried out periodically by the 6. Market and liquidity risks are managed through a limit
Internal Audit Department. Meanwhile, the credit risk system and discussions at ALCO and Risk Management
control process in the branches is routinely carried out Committee (KMR) meetings.
by the Process Management & Internal Control (PMIC) 7. Liquidity risk is managed through funding strategies,
department through the Credit Control work team. management of daily liquidity positions and liquidity
Various aspects of credit control include compliance risk, management of intra-Group liquidity positions
aspects and potential risks arising in the credit process, and liquidity risk, management of high-quality liquid
economic market conditions and documents, and assets and contingency funding plans.
financial monitoring. 8. Ensuring the Continuity of Business Processes in the
4. Credit risk control for the credit card and personal loan Midst of Crisis Conditions. The Bank continues to
segment is performed through the development of improve its Business Continuity Management (BCM)
dashboard parameters to ensure and monitor the credit covering business and operational aspects.
card and personal loan approval process running on 9. The Bank continuously strengthens risk control
the system in accordance with applicable regulations. mechanisms, especially for operational risk, with
5. In addition to being integrated into the transactional steps such as fulfilling and improving human resources
and operational work units, Internal Control also through training programs, improving coordination of
carries out periodic credit and operational checks control work units, improving policies and procedures,
in the branches. Problem loans are handled by a strengthening first line of defense control, etc.
separate, independent unit, the National Credit
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Management Discussion and Analysis
10. In the event of the spread of the Covid-19 outbreak, and procedures, and also perform consultation and
the Bank has issued provisions for PT Bank Mega, Tbk communication functions related to risk management.
Covid-19 Control Group (SE: 182/DIRBM-PMOC/20),
provisions for the determination of PT Bank Mega, Pelaporan
Tbk Covid-19 Control Group Kuningan Office Card 1. Bank melakukan pelaporan secara periodik dan rutin
Center (SE: 125/DIRBM-PMOC/21), and the provisions kepada regulator atas perkembangan bisnis yang
of the Covid-19 Prevention and Control Guide at terjadi. Teknis dan jenis laporan-laporan yang dikirim
PT Bank Mega in implementing business continuity telah sesuai dengan ketentuan dan format yang
management to ensure that the bank’s operations ditetapkan oleh regulator. Melalui sistem pelaporan
continue and the spread within the bank can be ini, Bank Mega melakukan fungsi penjabaran kondisi
controlled (SE: 119/DIRBM-PMIC/23). risiko internalnya secara periodik kepada regulator.
11. Through regular monitoring of risk limits, management 2. Satuan Kerja Manajemen Risiko (SKMR) juga telah
can determine the direction of movement of the mempublikasikan beberapa laporan terkait kondisi
bank’s main risks (credit, market, liquidity, strategic risiko-risiko yang terkait dengan bank umum kepada
and operational) as an early warning signal. beberapa unit kerja dan jajaran manajemen. Laporan-
12. The control of IT and Cyber Risks is carried out in laporan ini dipublikasi dalam rangka mendukung kinerja
accordance with the “Three Lines of Defense” unit terkait melalui penyediaan data yang informatif
concept, whereby work units or risk-taking units in dan dual-control dalam pengendalian risiko.
IT carry out control self-assessments, refine policies
No Laporan Keterangan
1. Risk Limit Report Realization reports are compared with risk appetite and risk tolerance. Risk limit parameters are submitted
to the Board of Directors on a monthly basis and to the regulator on a quarterly basis as part of the Bank's
Business Plan Realization Report. The preparation of the reports and the calculation of the risk limits are
regulated by Decree No. 088/DIRBM/23 on the Risk Limit Policy of Bank Mega.
2. CAR Bank Mega & Integrated CAR reports to the regulator (OJK) regarding capital, risk-weighted assets (RWA), market, credit and
CAR operations calculations as well as integrated CAR reports.
3. Counterparty Limit & Trader Limit
Monitoring Monitoring results report on Treasury limit breaches.
4. Assessment of Bank Soundness Independent measurement and assessment of various risk management factors in accordance with SEOJK
Level and Integrated Risk Profile No.14/SEOJK.03/2017 dated March 17, 2017, on the assessment of the health level of commercial banks
and SEOJK No.14/SEOJK.03/2015, on the implementation of integrated risk management.
5. Daily Cash Flow Cash flow projections.
6. Operational Risk Online Test Reports on the results of online tests, in particular for employees of branches, subbranches, regional offices
(OPRIST) and certain work units to determine the level of understanding of policies, procedures, product knowledge
and aspects of operational risk control, are regulated in the SE on Operational Risk Online Tests (OPRIST).
7. Branch Risk Profile Report Branch Operational Risk Profile Assessment Report containing inherent risk measurements and risk
management implementation quality (KPMR). Branch Profile Assessment has been regulated in SE No.116/
DIRBM-PMOC/22 on Branch Risk Profiles.
8. Risk Control Self Assessment The self-assessment report on the quality of the implementation of controls to anticipate future operational
(RCSA) Report risks is regulated by SE No. 156/DIRBM-OMIC/23 on Risk Control Self-Assessment (RCSA).
9. Operational Risk Governance The reports on the implementation of the operational risk management governance function, carried out
Meeting (ORGM) Report at each level of the structure to determine the top risk at the Bank level based on the self-assessment of
each work unit, have been regulated in SE No. 018/DIRBM-ORMG/21 on Operational Risk Management
Working Guidelines (ORMG).
10. Business Continuity Plan (BCP) Reports containing planned and coordinated series and activities regarding risk reduction measures,
Report management of the effects of disturbances or disasters as well as recovery processes so that the Bank's
operational activities continue are regulated in SE No. 106/DIRBM-PMOC/22 concerning Preparation of
Business Continuity Plan Documents (BCP).
11. Risk Assessment Results Report Risk Assessment Results Reports are issued for each risk assessment process performed and are specifically
addressed to the Director of the relevant area and the Deputy Director General, including the relevant
work unit.
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12. Risk Exposure Quantitative Publication of quantitative information on the Bank's risk exposure every 6 (six) months based on POJK
Information Report No.32/POJK.03/2016 dated August 12, 2016 on Transparency and Publication of Bank Reports and SEOJK
No.43/SEOJK.03/2016 on Transparency and Publication of Conventional Commercial Bank and SEOJK
Report No.24/SEOJK.03/2021 on Calculation of Risk-weighted Assets Using a Standard Approach.
13. GWM Monitoring Monitoring compliance with the minimum statutory reserve (GWM).
14. Credit Risk Weighted Assets The compilation and calculation of Credit Standardized Approach RWA refers to SEOJK No.24/SEOJK.03/2021
(RWA) - Standardized Approach concerning the calculation of risk-weighted assets according to the Standardized Approach. Credit RWA
calculations are performed monthly and reported to the OJK online via the APOLO system.
15. Sector-based lending limit report
& sector monitoring mechanism
Reports on the development of the bank's loan portfolio in 23 economic sectors defined by the regulator,
as well as early warning and action tools for sectors that have exceeded expansion limits.
16. Laporan Portofolio Kredit Credit portfolio reports are prepared on a monthly basis and include the development of all credit segments
in terms of total portfolio, loan mutations, credit quality, loan restructurings, charge-offs and write-offs, as
well as credit provisions.
17. Watchlist Debitur Monitoring of debtors with a potential for quality deterioration as an application of early warning signals
for credit risk management.
18. Calculation of Interest Rate Risk Preparation and calculation of interest rate risk - banking book based on SEOJK No.12/SEOJK.03/2018
- Banking Book (IRRBB) on the application of the standard approach to risk management and risk measurement for interest rate
risk in the banking book (interest rate risk in the banking book).
19. Market Risk Weighted Assets Market Risk RWA is a form of calculation of bank assets related to market risk based on POJK No.11/
(RWA) - Standard Method POJK.03/2016 on Minimum Capital Requirements for Commercial Banks and SEOJK No.38/SEOJK.03/2016
on Guidelines for the Use of Standard Methods in the Calculation of Minimum Capital Requirements for
Commercial Banks Taking into Account Market Risk. Market risk RWA is calculated for general interest rate
risk, specific interest rate risk, and foreign exchange rate risk. Market risk RWA calculations are performed
monthly and reported to the regulator online and offline.
20. Allowances for Impairment Losses Activities related to the collective and individual CKPN for the Bank's financial assets in accordance with
(CKPN) of Bank Mega's Financial PSAK 71 have been regulated in the Guidelines for Reserves for Impairment Losses on Bank Mega's
Assets Financial Assets.
21. Securities Valuation (Marked to The process of determining the fair value (marked to market) of securities to determine the Bank's position
Market & Marked to Model) on a daily basis relative to the closing market price on that day. For securities that do not have a quoted
market price (illiquid securities), a marked-to-model valuation is performed using the credit risk spread
approach. These illiquid securities are based on movements in government bond yields with the addition
of risk factors.
22. Fairness of Market Prices (Off- Measure and monitor the fairness of off-market foreign exchange transactions.
Market)
23. Backtesting exchange rate Validate the model used to calculate exchange rate volatility against the real exchange rate.
volatility
24. Early Warning System Monitoring In order to manage market and liquidity risks while paying attention to the Bank's prudential principles, a
(Early Warning System) External tool or system for early warning monitoring (Early Warning System) is required in accordance with SEOJK
Indicators No.34/SEOJK.03/2016 on the implementation of risk management for commercial banks) Market and
liquidity related external indicators of market and liquidity risks.
25. Calculation of liquidity stress tests As part of the implementation of liquidity risk management, stress testing is used to test the Bank's ability
to meet liquidity needs under crisis conditions.
26. Liquidity Coverage Ratio (LCR) Calculation Report on Liquidity Adequacy Ratio Compliance as regulated in POJK No.42/POJK.03/2015.
27. Net Stable Funding Ratio (NSFR) Report on calculation of the Net Stable Funding Ratio as regulated in POJK No.50/POJK.03/2017.
28. Rasio Intermediasi Calculation of RIM (Macroprudential Intermediation Ratio) as regulated in PBI No. 20/4/PBI/2018 and
Makroprudensial (RIM) Regulation of Members of the Board of Governors No. 22/11/PADG/2020.
29. Profil Maturity Behavioral The bank identifies the existence of a liquidity gap between asset, liability and management account
positions over a given time horizon based on customer behavior/product characteristics (behavioral).
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30. Credit stress test report In order to implement credit risk management, stress tests are performed on the credit portfolio by considering
the deterioration of credit quality and its impact on the Bank's reserves, profitability and capital adequacy.
31. Credit Limit Risk Action & Trigger Action reports resulting from the monitoring of risk limits based on percentage breaches of risk appetite and
Tools risk tolerance parameters in the credit area are prepared and submitted on a monthly basis in accordance
with the Tools Trigger & Action Mechanism Policy for Credit Risk Limits.
32. Tr i g g e r L e v e l M o n i t o r i n g
Report Program Action Plan In order to monitor the trigger level of the Program Action Plan (Recovery Plan), a Program Action Plan
(Recovery Plan) Trigger Level Monitoring Report is prepared in the form of Capital, Liquidity, Profitability and Asset Quality.
33. Contingency Funding Plan (CFP) To monitor the Contingency Funding Plan (CFP) indicators that are reported periodically.
Indicator Monitoring Report
34. Industry Analysis An analysis of the current state and conditions of an industry, which is used as a reference for business units
and underwriters when allocating credit to borrowers in that industry.
35. Credit Risk Bulletin Communicate updates on internal and external credit-related regulations, economic developments, portfolio
developments and other credit-related topics to all employees in the form of bulletins or other reports.
36. Reconciliation of intra-group Bank Mega, as the main entity in the financial conglomerate Mega Corpora, routinely reconciles intra-group
transactions transactions to see the dependency between one entity and other entities within a financial conglomerate.
37. Operational Risk Bulletin & Risk Socialization of updates on internal and external regulations related to operations, as well as other topics
Campaign related to operational risk, communicated to all employees in the form of bulletins, campaign posters, etc.
38. GL Monitoring Report on As part of the monitoring and analysis of the GL accounting of operational losses in a work unit, and to
Operational Losses ensure that the accounting of operational losses is in accordance with its provisions, as regulated in SE
No. 217/DIRBM-PMOC/21 on Accounting and Monitoring of GL - Operational Risks, GL Loss Operations
and Return/Recovery of Operational Losses.
39. Calculation of risk-weighted With reference to SEOJK No. 6/SEOJK.03/2020 on the calculation of risk-weighted assets for operational
assets for operational risk using risk using a standard approach for commercial banks and SE No. 132/DIRBM-PMIC/23 on the guidelines
a standardized approach for the calculation of risk-weighted assets (RWAs) for operational risk using a standard approach, the Bank
has implemented the calculation of RWAs using the standard approach for commercial banks in 2023 and
the results of the calculation have been submitted to the OJK.
40. Bottom-up stress test (BUST) Stress tests conducted by banks appointed by the authorities (OJK and BI) using data and internal bank
report satellite models based on scenarios and assumptions provided by the authorities.
41. Dokumen Rencana Aksi Plan to overcome financial problems that may occur in the bank by preparing several alternative / recovery
(Recovery Plan) options scenarios determined by the bank to respond to financial stress experienced by the bank in preventing,
recovering or improving financial conditions and business continuity banks (viability).
42. Dokumen Rencana Resolusi Document containing information about the bank and its resolution strategy, which is one of the considerations
(Resolution Plan) for the deposit insurance corporation (LPS) in the treatment or resolution of a bank that has been identified
as a failed bank.
43. Monitoring of credit approval Monitoring is performed to assess the quality of portfolios approved by BWMK holders, to ensure that all
limits (BWMK) applicable BWMK limits are valid and correct, and to revoke BWMK limits that are no longer valid.
44. Weekly Credit Card and Personal Weekly publication on the acquisition and quality of the credit card and personal loan portfolio.
Loan Dashboard
45. Daily Portfolio Credit Report Daily credit portfolio development reports include detailed credit information per debtor.
46. Credit Risk Assessment Account Credit risk assessment is performed to evaluate the appropriateness of credit policies and the implementation
Maintenance of the account maintenance approval process in the credit card area.
In order to measure Bank Mega’s level of resilience to an liquidity to meet the Bank’s obligations, and to identify steps
extreme external event scenario, Bank Mega conducts that need to be taken to mitigate risks and maintain capital
stress tests as a basis for decision making and as a means resilience. The implementation of stress testing covers the
of meeting regulatory requirements. The purpose of stress main types of risk, including credit risk, market risk and
testing is to estimate the magnitude of losses, the resilience liquidity risk. The implementation of stress testing in 2023
of the Bank’s capital to absorb losses, the adequacy of is based on the Bottom Up Stress Test (BUST) scenario. The
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Bank also conducts stress testing for COVID-19 Restructuring 1. Measurement, monitoring and control of the Bank’s
Credit, which aims to estimate the deterioration in the Bank’s health so that it remains within the risk appetite corridor
credit quality and the impact on CKPN, profitability, and or at least within the risk tolerance.
the adequacy of the Bank’s liquidity and capital, so that 2. Monitoring of each risk limit parameter in the Bank’s
the action plan to be taken by the Bank can be seen. In activities. This activity is implemented in each
general, the stress test results show that Bank Mega is still business line as part of management supervision,
able to maintain capital resilience and adequate liquidity in so that the Bank’s risk level remains within the risk
conditions of economic weakness, although there is pressure tolerance corridor.
on profits. 3. Internalization of risk statements and risk culture at all
levels of the Bank’s organization.
4. Maintain the strength of independence of operational
and risk management units in each directorate.
With reference to POJK No. 14/POJK.03/2017 on action 5. Development of human resources, especially risk
plans (recovery plans) for systemic banks, Bank Mega has management skills. This development program will
prepared action plans and recovery options to prevent, be implemented in the form of Risk Management
restore or improve the financial condition and continuity of Certification Training & Refreshment to Enterprise
the Bank’s operations in the event of financial stress. . The Risk Management based training.
prepared Action Plan includes an analysis of the condition 6. Implement regulatory requirements or recommen-
of all the Bank’s business lines, including scenario analysis of dations in an orderly and sustainable manner.
stress conditions (stress testing) that occur idiosyncratically
at the Bank and market-wide shocks that could threaten Specific Bank Risk Management Disclosures
the Bank’s business continuity. The Bank prepares recovery
options to address capital, liquidity, profitability and asset Credit Risk
quality conditions in accordance with the trigger levels set for Credit risk is the risk that debtors and/or other parties
the purpose of prevention, recovery and improvement of the will default on their obligations to the Bank. Credit risk
Bank’s financial condition. Bank Mega has also conducted management is an integral responsibility of management
a feasibility and effectiveness analysis to ensure that each and staff at all levels, which must be reflected in daily
prepared recovery option can be properly implemented. activities through a culture of risk awareness. Each
party involved in the planning, decision-making and
implementation of the credit approval process is required
Furthermore, as part of the implementation of the Deposit to analyze and mitigate credit risk in accordance with their
Insurance Corporation’s (LPS) Regulation No. 1 of 2021 on respective functions and responsibilities.
Resolution Plans for Commercial Banks and LPS Letter no.
S-304/DKRB/2021, dated December 20, 2021, concerning Application of Risk Management to Credit Risk
the notification of the obligation to prepare and submit a The duties and responsibilities of the Commissioners and
resolution plan for 2022, Bank Mega is required to prepare Directors, the Risk Management Work Unit, the Support
a resolution plan document (resolution plan) in order to Unit, the Credit Committee, the Risk Management
overcome the financial problems that will arise. The scope Committee, the Risk Monitoring Committee, and the Credit
of the resolution plan document shall include at least an Policy Committee are set forth in Bank Mega’s Credit Risk
executive summary and a resolution strategy. Management Policy.
Risk Management Strategy An independent work unit has been established to
The risk management policy is aligned with the Bank’s independently assess, monitor and report various risks.
business strategy. The focus of the 2023 business strategy The unit is designed to operate independently from the
is on the Corporate and Joint Finance segments. In business unit.
response to the direction of business development, the
risk management strategy has taken steps in several key The principles applied by the Bank in conducting its credit
areas. Starting with: risk management activities are based on the internal
credit risk policy set forth in the Bank’s Mega Credit Risk
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Management Discussion and Analysis
Management Policy. This policy provides guidance on credit Every month, the Bank also measures the risk of Covid-19
risk management strategies for activities with significant debtors restructuring, which is reflected in the scoring value
credit risk exposure, credit concentration risk management, carried out as a kind of early warning system. In addition,
and credit risk measurement and control mechanisms. the Bank monitors the quality of loans that have undergone
COVID-19 restructuring in order to avoid potential defaults.
Credit concentration risk management is carried out
by diversifying the credit portfolio across different Disclosure of Quantitative Credit Risk Standards
geographical areas, industries, credit products and The Bank uses a standardized approach in calculating
individual borrowers and business groups in order to risk weighted assets (RWA) for credit risk in accordance
minimize credit risk. In all segments, the banks have lending with SEOJK No.24/SEOJK.03 /2021 on Calculation of
limits based on economic sectors. Risk Weighted Assets Using a Standardized Approach,
which includes information on the policies on the use of
The mechanism for measuring and controlling credit risk ratings in the calculation of Risk Weighted Assets (RWA)
is carried out using various analytical tools, including a for Credit Risk, the portfolio categories using ratings, the
rating and scoring system as a credit decision tool, a credit rating agencies used, and the disclosure of counterparty
decision authority system, other credit risk analysis based credit risk, including the types of credit risk mitigation
on quantitative calculations, as well as credit risk thresholds instruments generally accepted/used by the Bank and
in the calculation of risk profiles based on ratings. Bank the types of credit risk mitigation instruments used in the
Health Level (PTKB). calculation of RWA for the Bank’s megacredit risk.
PTKB periodically reports to the OJK and is measured Disclosure of qualitative standards for credit risk
using a risk-based bank rating (RBBR) approach, which mitigation
consists of 2 (two) parts, namely inherent risk and quality The Bank has a policy on the main types of collateral that
of credit risk management implementation. These inherent can be accepted, the procedures and processes for the
indicators are grouped into four broad categories, namely evaluation and management of collateral, the main parties
asset portfolio composition and concentration level, quality providing guarantees and the creditworthiness of these
of funding and adequacy of reserves, funding strategy and parties, as well as information on the level of concentration
sources of funding, and external factors. resulting from the use of credit risk mitigation techniques
listed in the Collateral Appraisal Guidebook.
The Bank also takes into consideration the economic
sector in its lending activities. The Bank focuses on lending All of the above policies/guidelines are reviewed
to sectors with high credit potential and low risk. As of periodically to ensure that they are in line with the latest
December 2023, the majority of the Bank’s loans are developments in regulations, the business environment
allocated to the Information and Communication (19.93%), and changes resulting from the Bank’s business growth
Transport and Storage (14.49%) and Mining and Quarrying and global economic conditions.
(11.40%) sectors. The amount of loans in this sector is in
line with the Bank’s lending focus, namely in the corporate Asset Securitization Qualitative Disclosures
segment, especially in the provision of loans to large, less The Bank has no exposure to asset securitization.
risky corporate groups, as well as in the indirect channel
of lending and the credit card segment. Market Risk
Market risk is the exposure of balance sheet and
The provision of credit in this sector also takes into account administrative account positions, including derivative
the growing growth of digital business, as well as the transactions, to general changes in market conditions,
economic conditions in each sector, where in the third including changes in option prices. Market risk includes,
quarter of 2023, the GDP growth in the information and but is not limited to, interest rate risk, foreign exchange
communication sector was 8.52%, in the transport and risk, equity risk and commodity risk. Interest rate risk,
storage sector 14.74%, and in the mining and quarrying foreign exchange risk and commodity risk may arise from
sector (6.95%), well above the national GDP growth of both trading book and banking book positions.
4.94%.
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PT BANK MEGA Tbk 2023 Annual Report
Implementation of market risk management Market risk measurement mechanism
The determination of the organizational structure, tools The measurement of market risk in the trading book for
and completeness of units/functions related to the foreign exchange and interest rates is determined by
implementation of market risk management must be calculating the Minimum Capital Requirement (MCR) using
adapted to the characteristics and complexity of the bank’s the Standardized Approach on a monthly basis, as required
business activities. by regulatory provisions. The Bank has also implemented
regulatory requirements for the calculation of specific
In order to implement effective risk management, the bank interest rate risks, which are weighted based on portfolio
develops roles and responsibilities that are tailored to the categories and security ratings. In addition, the daily net
business objectives and policies, size and complexity, open position (NOP) calculation is used to measure market
and capabilities of the bank. Responsibility for market risk in accordance with regulatory requirements.
risk management generally rests with each business unit
whose activities are exposed to market risk, and specifically Interest rate risk in the banking book is measured on a
with the Treasury & Financial Institutions business unit as monthly basis using the Interest Rate Risk in the Banking
the overall manager of the Bank’s market risk. In carrying Book (IRRBB) measure. Interest rate risk is viewed from
out this management function, Treasury & Financial the perspective of the maximum loss from ∆Economic
Institutions is supported by Market, Liquidity & Integrated Value of Equity (EVE) to capital and ∆Neutral Income (NII)
Risk Management (MIRG), which independently provides to profit target.
objective input and analysis in the process of identifying,
measuring, monitoring and managing market risk. Portfolio coverage in KPMM
Portfolio coverage (trading and banking book) is calculated
The division of authority and responsibility between in KPMM using the standard method in accordance with
the Board of Managing Directors, the Market, Liquidity OJK regulations. Calculations in KPMM consist of interest
& Integrated Risk Management (MIRG) units, the Risk rate risk (specific risk & general risk) and foreign exchange
Management Committee (KMR) and the Asset and risk. The specific interest rate risk is calculated based
Liability Management Committee (ALCO), and the on the OJK regulation regarding the guidelines for the
support units consisting of Internal Audit, the business use of standard methods in the calculation of KPMM for
units and the operational units is set out in the Market commercial banks, taking into account the market risk.
Risk Management Policy.
Specific interest rate risk is calculated using securities
Trading and banking book portfolio management data (trading book) based on portfolio categories and
Trading book and banking book portfolio management securities ratings. Risk weights are determined based
and valuation methods are also governed by the Market on a combination of portfolio categories and ratings. In
Risk Management Policy. general, the weighting is divided into 3 (three) groups,
namely Government Category, Qualification Category
Market risk is managed and controlled by setting and (Investment Grade) and Non-Qualification Category, with
reviewing market risk limits on a regular basis. These limits weight variations ranging from 0% to 12%.
include the market risk limit and the threshold risk level for
the Bank’s soundness assessment (PTKB) on the market
risk profile (carried out using historical data, statistics, For general interest rate risk (trading book), the maturity
expert judgement and business perspective approaches). method is used, with grouping based on the residual
maturity bucket from ≤ 1 month to > 20 years. The risk
The Bank also periodically measures and reports to the weight varies between 0% and 12.5%.
OJK on the management of market risk based on market
risk parameters in the Bank Soundness Level Assessment Meanwhile, foreign exchange risk is calculated as the net
(PTKB) using a risk approach (Risk-based Bank Rating/ open position (PDN) multiplied by a capital charge of 8%.
RBBR) consisting of two parts, namely inherent risk and PDN calculations are based on regulatory requirements.
quality of risk management implementation. These inherent
indicators are grouped into 3 (three) broad categories,
namely portfolio volume and composition, potential losses
from interest rate risk in the banking book, and the bank’s
business strategy and policies.
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Management Discussion and Analysis
Steps and plans to anticipate market risk Mekanisme Pengukuran dan Pengendalian Risiko
The analysis and monitoring of market risk limits and Likuiditas
market risk profiles, including trading strategy and Identification of all sources of liquidity risk as set out in the
banking book parameters, as well as the complexity of Liquidity Risk Management Policy, including:
the Bank’s derivative products, are regularly presented to 1. Banking products and activities that may affect the
management through the Risk Management Committee source and use of funds in both asset and liability
in order to formulate anticipatory measures and plans. positions and administrative accounts.
2. b. Other risks that may increase liquidity risk, such as
Qualitative disclosure of market risk calculations using credit risk, market risk and operational risk.
internal models
The Bank does not calculate market risk using The tools used to measure and control liquidity risk relate
internal models. to regulatory requirements, including minimum statutory
reserves (MSR), macroprudential intermediation ratio
Liquidity Risk (RIM), loan to deposit ratio (LDR), maturity profile, daily
Liquidity Risk is the risk resulting from the bank’s inability cash flow projections, liquid assets to non-core deposits,
to meet maturing obligations from cash flow funding liquid assets to DPK, Liquidity Coverage Ratio (LCR), Net
sources and/or from high-quality liquid assets that can Stable Funding Ratio (NSFR), Liquidity Stress Test, and
be collateralized without disrupting the bank’s financial Liquidity Risk parameters in the bank health assessment
activities and condition. The inability to obtain cash flow (PTKB) using a risk-based bank rating (RBBR) approach
funding sources, thereby giving rise to Liquidity Risk, can consisting of 2 parts, namely inherent risk and quality
be caused by, among other things: of risk management implementation. These inherent
1. Inability to generate cash flows from productive assets indicators are grouped into 3 (three) broad categories,
or from sales of assets including liquid assets; and/or namely composition of assets, liabilities and administrative
2. Inability to generate cash flow originating from raising account transactions, concentration of assets and liabilities,
funds, inter-bank transactions, and loans received. vulnerability to funding needs. In addition, the Bank has
monitoring tools for the Early Warning System for market/
Implementation of Liquidity Risk Management external indicators of market risk and liquidity risk.
Determination of the organizational structure, tools
and completeness of units/functions related to the Liquidity risk anticipation policies and plans
implementation of risk management for Liquidity Risk Analysis and monitoring of liquidity risk limits and liquidity
must be adjusted to the characteristics and complexity risk profiles, which include parameters of asset and liability
of the Bank’s business activities. composition, concentration of assets and liabilities,
susceptibility to funding needs and access to funding
In order to implement effective risk management, the sources, which are periodically presented to management
Bank develops roles and responsibilities that are tailored through the Risk Management Committee to formulate
to the Bank’s business objectives and policies, size and actions and anticipatory plans.
complexity, and capabilities. As a general rule, each
business unit with activities exposed to liquidity risk Control is exercised over activities with increased
has a person responsible for liquidity risk management. risk. Control is exercised through funding strategies,
Market, Liquidity & Integrated Risk Management (MIRG) management of daily liquidity positions and liquidity
independently provides objective input and analysis in risk, management of intercompany liquidity positions and
the process of identifying, measuring, monitoring and liquidity risk, management of high-quality liquid assets
managing liquidity risk. and contingency funding plans.
The division of authority and responsibility between Operational Risk
the Board of Commissioners and Directors, the Market, Risiko Operasional adalah risiko yang disebabkan
Liquidity & Integrated Risk Management (MIRG) work Operational risk is a risk caused by the inadequacy
units, the Asset and Liability Management Committee and/or malfunction of internal processes, human error,
(ALCO), the support units consisting of Internal Audit, the system failure or external problems that affect the Bank’s
business units and the operational work units is set out in operations. Since the issuance of the POJK on the
the Liquidity Risk Management Policy. Implementation of Risk Management for Commercial
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Banks, Bank Mega has been seriously implementing the KMR meeting, so that only critical and material issues
Operational Risk Management by constantly improving are sought for resolution in the KMR meeting forum.
the form of implementation in all of the Bank’s activities,
both those inherent in the transactional activities of the Operational Risk Identification and Measurement
branches and the support activities of the Head Office. Mechanism
The Bank uses the Operational Risk Online Test (OPRIST) tool
Organization of Operational Risk Management to measure the level of mastery of policies and procedures,
In order to increase the effectiveness of the implementation authority, and products among branch employees and
of operational risk management, the Bank has established various work units at Head Office. Identifying risks by
an operational risk management organization with clearly looking at the level of employees’ mastery of policies and
formulated roles and responsibilities, starting from the procedures is seen as an effective way to look at potential
branch, regional and head office levels. The functions and risks from errors in the implementation of operational
duties of the organization are constantly reviewed in order processes (especially people risk factors). Since 2022,
to enhance the effectiveness of coordination and sharpen the Operational Risk Online Test (OPRIST) has used the
the implementation of risk identification. Operational Risk Web Links (OWL) system application,
namely a test conducted online for Bank Mega employees
At Head Office level, the Bank has established an at Head Office and branches to measure understanding
Operational Risk Management Work Unit under the of policies and procedures, products and regulations.
coordination of the Risk Management Work Unit. This others related to their field of work, as well as to increase
unit is responsible for assisting the Board of Directors employees’ risk awareness.
in the management of operational risk, monitoring the
process of implementing operational risk management as In addition, Operational Risk Management e-learning has
a whole, and ensuring that operational risk management also been implemented for all employees to measure
policies are implemented at all levels of the organization. the employees’ understanding of Operational Risk
Some of these responsibilities include: Management. Through the implementation of e-learning,
1. Assisting the Board of Directors in developing the level of awareness of operational risk can be seen while
operational risk management policies. providing refreshment to employees.
2. Designing and implementing operational risk
assessment and reporting tools, and coordinating On a bank-wide basis, risk identification and measurement
operational risk management activities across is carried out on the basis of several key indicators that
business units. are considered to represent the Bank’s operational risks.
3. Prepare operational risk profile reports. These indicators are grouped into 5 (five) broad categories,
4. Provide support to business units on operational namely business characteristics and complexity, human
risk management issues and training on operational resources, information technology and supporting
risk management. infrastructure, fraud and external events. The end result
of this identification and measurement is the Bank’s
In its implementation, the Operational Risk Management operational risk profile, which is reported to the OJK on
Work Unit coordinates with the Internal Audit Work Unit, a quarterly basis.
Process Management & Internal Control Work Unit,
Compliance & GCG Work Unit, Crime & Fraud Investigation On the other hand, the Bank currently uses the
Work Unit and other related work units by holding an Standardized Approach (SA) for risk measurement
Internal Control Forum to discuss risk issues. significant related to the calculation of risk-weighted assets (RWA)
transactions so that these risks can be controlled at an for operational risk.
early stage.
Operational Risk Mitigation Mechanism
On the other hand, the Bank has also established an In order to mitigate or control the operational risk inherent
Operational Risk Support Group to the Risk Management in the operational activities, the Bank periodically reviews
Committee (KMR), whose task is to support the KMR in the policies and standard operating procedures (SOPs) to
identifying operational risks, especially those related to the ensure the adequacy of these policies and SOPs as work
risk management process carried out by the risk owner. This guidelines, considering the Bank’s increasingly developing
support group also acts as a filter for risk issues brought to business activities. In addition, the Bank also delegates
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Management Discussion and Analysis
authority, particularly for branch transactions, in the form of unable to provide the relevant documents, the Bank cannot
transaction limits, thereby facilitating the customer service perform the transaction.
process without neglecting risk aspects.
If all the Bank’s services to the Customer are not performed
properly, they may lead to the Customer’s complaints,
Separation of functions and duties or segregation of which in turn may lead to legal problems. In order to avoid
duties is always applied to all operational activities, these things, the Bank has equipped each customer service
both transactional and non-transactional, including the activity with appropriate policies and procedures so that
reporting process. This includes the implementation of each Bank employee can handle customer transactions
dual control to ensure the validation of transactions. Other more prudently.
operational risk control methods such as security systems,
improvement and capability of human resources are also On the other hand, in order to control the legal risk,
always implemented to minimize operational risk so that especially when launching new products and activities, the
the Bank avoids losses. Corporate Legal Work Unit constantly reviews cooperation
agreements, one of the objectives of which is to ensure
Legal Risk that the Bank’s legal position is correct. In addition, the
Legal risks arise from legal requirements and/or weaknesses Corporate Legal Work Unit routinely conducts training
in legal aspects. Legal risks can cause significant losses if sessions for employees on legal risk management,
not properly managed. Early identification of legal risks particularly in connection with client transactions in
is very helpful in managing legal risks so that they do not both the liability and credit areas. The aim is to increase
cause losses beyond the bank’s tolerance. employees’ competence in managing legal risks.
Legal Risk Management Organization Strategic Risk
The Bank views legal risk as a type of risk that needs to Risiko Stratejik adalah risiko ketidaktepatan dalam Strategic
be managed seriously, considering that its impact can be risk is the risk of inaccuracy in making and/or implementing
significantly detrimental. Based on this view, the Bank has a strategic decision, as well as failure to anticipate changes
established a legal risk management organization at both in the business environment. Therefore, the accuracy of
Head Office and Regional Office levels. At Head Office, the strategy prepared by the Bank is the main key to
the Bank has a Corporate Legal Work Unit, which functions achieving the set goals. Considering the importance of this
as a legal watchdog, whose duties include handling legal strategy, the bank constantly monitors its implementation
issues faced by the Bank, providing legal opinions on and evaluates the weaknesses/deviations that occur in
cooperation agreements to be entered into by the Bank, order to correct them immediately.
and providing legal analysis related to the launch of new
products and activities. The Corporate Legal Department Generally, the Bank’s strategy has been formulated and
reports to the President Director. outlined in a business plan document, which must be
reported to the OJK at the end of each year. This document
In the Regional Office, the legal functions are performed by sets out the Bank’s objectives and targets in terms of assets,
the Legal Manager under the coordination of the Regional liabilities and new products and activities to be issued.
Operational Manager. The existence of this work unit is Deviations that occur during the implementation phase
considered to be very helpful in handling legal issues in are risks that must be managed in order to avoid losses
the work area of the respective regional office, so that if to the Bank.
legal issues arise, they can be dealt with immediately. In
the branch office, legal functions are performed by the Strategic Risk Management Organization
Legal Officer. All business and support units are responsible for assisting
the Board of Directors in the preparation of strategic
Legal Risk Control Mechanism planning and the effective implementation of strategies.
Legal risk control is carried out from the first moment The Bank has a Financial Control Department whose
when the Bank enters into business cooperation with the responsibilities include monitoring the achievement of
Customer in the form of liability, credit or other service the Bank’s business objectives. In addition, the Bank’s
activities. Completeness of administrative documents is Strategic Risk Management is focused on the achievement
an important prerequisite for opening an account and of targets set as a form of monitoring the appropriateness
performing banking operations, so if the Customer is of the strategy implemented by the Bank.
252 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Efforts to Identify and Respond to Changes in the Business Corporate Governance (CGCG) Work Unit, which is located
Environment at the Head Office. In order to manage compliance risk,
One of the issues to be considered in strategic risk the Bank, through this unit, always ensures that it does not
management is how quickly the Bank can respond violate applicable regulations, be they internal or external.
positively to changes in the business environment, both Monitoring the implementation of all reporting obligations
domestically and internationally. In this regard, the Bank that the Bank has to fulfil to the regulator. CGCG reports
always adapts any business strategy that is formulated to to the Compliance Director (Director of Compliance &
developments in the relevant environment. One form of Human Capital).
this is the Bank’s increased focus on business development
through integration with the Group’s businesses, while Strategy and Effectiveness of Compliance Risk
always complying with internal and external laws and Management Implementation
regulations. At present, services to key customers (priority The existence of the CGCG work unit is independent of
banking) are still considered to have great development the business and support work units, so that it can perform
potential. Promotional strategies through the synergy its duties and functions more effectively. In this regard,
of credit products and TPF products, which are then the Bank always ensures that it does not violate external
offered primarily to priority customers, continue to be regulations when drafting and reviewing internal policies,
implemented in order to maintain customer loyalty and both in the form of operational policies and Standard
attract new customers. Operating Procedures (SOPs). Technically, each policy
issued must be reviewed by the Compliance Department.
Mechanisms to measure progress against an established On the other hand, when providing services to clients, the
business plan officer performing the transaction is obliged to ensure the
Strategic risk control is always carried out by all work completeness and accuracy of the documentation. This
units, in particular by business work units at the branch is done as an anticipatory step so that the Bank is not
level, business areas up to the head office. Each week, exposed to compliance risk.
the branch evaluates its business performance. This
is also done on a weekly basis for Business Areas and Compliance Risk Monitoring and Control Mechanism
Head Office. The scope of the evaluation includes not The Internal Audit Department, the Operational Control
only the achievement of the set targets, but also finding Department and the Credit Control Department play a
solutions to the obstacles encountered in the field. All very important role in the implementation of compliance
these steps are taken to ensure that the Bank’s strategy risk monitoring. The three work units, according to their
can be implemented in accordance with what has been roles and duties, work hand in hand to monitor compliance
determined, i.e. to minimize strategic risk. risk for all work units, both business and support. On
the other hand, in order to optimize the internal control
Compliance Risk aspects, the Bank routinely conducts compliance training
Compliance risk is the risk arising from the Bank’s failure for employees, especially for new employees and those
to comply with and/or implement applicable laws and who have been working for the Bank for a long time. At
regulations. Compliance risk may arise from, among other the branch level, a morning briefing is routinely held at
things, legal conduct, i.e. the Bank’s conduct/activities that least once a week, which is a discussion forum specifically
deviate from or violate applicable laws or regulations, and dedicated to discussing policies issued by headquarters
organizational conduct, i.e. the Bank’s conduct/activities and external regulations.
that deviate from or violate generally accepted standards.
Compliance risk has a very significant impact if it is not Reputational Risk
adequately managed, as the impact can be in the form of Reputational risk is the risk arising from a decline in
heavy fines or sanctions. In this regard, the Bank always stakeholder confidence due to negative perceptions
pays attention to the fact that Compliance Risk is a risk of the Bank. Reputational risk can arise from various
that needs to be managed seriously. business activities of the Bank, such as negative news in
the mass media, violations of business ethics and customer
Organization of Compliance Risk Management complaints, or weaknesses in the Bank’s governance,
Based on this view, the Bank has established a work unit corporate culture and business practices. Given that
dedicated to compliance, namely the Compliance & Good Reputation Risk is closely related to customers, if it is
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Management Discussion and Analysis
not well managed, Reputation Risk has a very significant have direct contact with customers is an effective way of
impact, including the occurrence of a run that ultimately improving service. The Bank does this by providing regular
results in the Bank abandoning its customers. training to tellers, customer service and marketing staff,
particularly on how to serve customers and to increase
Organization of Reputation Risk Management their understanding of the Bank’s products.
As a commercial institution whose business activities
are based on public trust, a good name or reputation In addition, the Bank always applies the principles of
plays a very important role for the bank. Reputation in information transparency towards the clients. In this regard,
the form of public trust needs to be built over a long the Bank always provides information to the client on the
period of time and therefore requires good management. benefits, risks and costs of each product and service offered
Based on this, the Bank has a work unit in charge of by the Bank. In this way, customers receive balanced
reputation risk management, namely Corporate Affairs, information about the products or services they use.
where the technical implementation is carried out by the
Corporate Communication team. This unit is tasked with Managing reputational risk in times of crisis
monitoring negative news in the mass media and handling A crisis condition is a condition that is least expected
any customer complaints in the mass media, as well as by all types of companies, including banks, because this
performing public relations functions and responding condition can be a destroying factor of the reputation that
to negative news or other events that may affect the has been built by the bank. For this reason, appropriate
Bank’s reputation and cause losses to the Bank. It is also steps are needed to manage crisis conditions, including
responsible for communicating information to investors, how to communicate them to customers to avoid creating
clients, creditors, associations and the general public. negative perceptions of the bank. The role of managing
the Bank’s reputation risk in times of crisis is performed
In addition, the Bank has a Customer Care Department, by the Corporate Affairs department under the direct
which is responsible for handling customer complaints direction of the President Director. Several strategies that
received by the branches. Technically, each customer can be implemented by the Bank are maintaining good
complaint received by a branch is reported by the branch to relations with the mass media in a professional manner,
Customer Care through the system/application provided. providing adequate understanding and education to the
In addition, Customer Care routinely monitors complaints public/customers regarding the crisis conditions so that
in the system/application and then coordinates with the customers can receive correct information. This is to avoid
relevant work units to find solutions to resolve them. customer panic.
Policies and Mechanisms to Improve Customer Service
In order to maintain its reputation, the Bank is constantly
striving to improve its service to customers. When
customers feel that all their interests are met, they are
expected to make a positive contribution to the Bank’s
reputation. Increasing the competence of employees who
254 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
Page 255
SANTAP NIKMAT TETAP HEMAT
DISKON
HINGGA
50
dengan Kartu Kredit Bank Mega
%
Syarat dan Ketentuan:
• Berlaku s/d 31 Desember 2024
• DISKON 30% dengan minimum transaksi Rp75.000,- dan maksimum transaksi Rp250.000,- (sebelum pajak)
• DISKON 50% minimum transaksi Rp250.000,- dan maksimum transaksi Rp1.500.000,- (sebelum pajak)
• Berlaku untuk dine in & take away
• Tidak berlaku split bill
• Berlaku untuk Kartu Kredit Bank Mega kecuali Mega Silver/Classic Card, Mega Corporate Card, Mega
Groserindo Card, Mega Wholesale Card, Mega Barca Card, Mega FIFA Card, Mega IA ITB Card, Bank Riau Card
dan Bank Sulteng Card
Page 256
05 Corporate Governance
Page 257
PT BANK MEGA Tbk 2023 Annual Report
Page 258
Corporate Governance
Foreword
Bank Mega is aware of the importance of the implementation key element for Bank Megain conducting all business
of good corporate governance (GCG), now and in the activities in the banking industry in Indonesia. In addition,
future, in view of the increasing risks and challenges GCG plays an important role as a key component of the
facing the banking industry. Therefore, Bank Mega has Bank’s efforts to improve performance, protect stakeholder
a strong commitment to the continuous improvement of interests, and enhance compliance with applicable laws
the implementation of GCG best practices at all levels and regulations as well as generally accepted ethical values
of the organization. The implementation of GCG is a in national banking.
Legal Basis for the Implementation of Corporate Governance
Bank Mega’s implementation of corporate governance at all levels of the organization is guided by various laws and
regulations applicable to the banking industry and public companies, including:
Dasar Hukum Jenis Regulasi
Law (UU) of the Republic of • Law no. 10 Year 1998 concerning Banking;
Indonesia • Law no. 40 Year 2007 concerning Limited Liability Companies;
• Law No. 27 Year 2022 concerning Personal Data Protection
258 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Dasar Hukum Jenis Regulasi
Regulation of the Financial • POJK No. 33/POJK.04/2014 regarding the Board of Directors and Board of Commissioners of Issuers or Public Companies;
Services Authority (POJK) • POJK No. 34/POJK.04/2014 regarding Nomination and Remuneration Committee of Issuers or Public Companies;
• POJK No. 35/POJK.04/2014 regarding Corporate Secretary of Issuers or Public Companies;
• POJK No.45/POJK.03/2015 concerning Implementation of Governance in Providing Remuneration for Commercial Banks;
• POJK No. 55/POJK.04/2015 regarding the Establishment and Work Guidelines of Audit Committee;
• POJK No. 56/POJK.04/2015 regarding the Establishment and Guidelines for the Preparation of the Internal Audit Unit Charter;
• POJK No. 4/POJK.03/2016 regarding the Assessment of Commercial Bank Soundness Level;
• POJK No. 18/POJK.03/2016 regarding Implementation of Risk Management for Commercial Banks;
• POJK No. 29/POJK.04/2016 regarding the Annual Report of Issuers or Public Companies;
• POJK No. 46/POJK.03/2017 regarding the Implementation of the Compliance Function of Commercial Banks;
• POJK No. 1/POJK.03/2019 on the Implementation of the Internal Audit Function in Commercial Banks;
• POJK No. 37/POJK.03/2019 concerning Transparency and Publication of Bank Reports;
• POJK No.12/POJK.03/2020 dated 16 March 2020 concerning Consolidation of Commercial Banks;
• POJK No. 15/POJK.04/2020 on Planning and Organization of General Meetings of Shareholders of Public Companies;
• POJK No. 16/POJK.04/2020 of 2020 on the Implementation of Electronic General Meetings of Shareholders of Public
Companies
• POJK No. 63/POJK.03/2020 concerning Commercial Bank Reporting Through the Financial Services Authority
Reporting System;
• POJK No. 12 /POJK.03/2021 concerning Commercial Bank;
• POJK No. 11/POJK.03/2022 on the Implementation of Information Technology by Commercial Banks;
• POJK No. 6/POJK.07/2022 concerning Consumer and Public Protection in the Financial Services Sector;
• POJK No. 24 Year 2022 concerning Development of the Quality of Human Resources for Commercial Banking;
• POJK No. 17 Year 2023 regarding Commercial Bank Governance Implementation
Financial Services Authority • SEOJK No. 55/POJK.04/2015, dated December 29, 2015 regarding the Establishment and Guidelines for the Work
Circular (SE OJK) Implementation of the Audit Committee;
• SEOJK No.40/SEOJK.03/2016, dated September 26, 2016 concerning Implementation of Governance in Providing
Remuneration for Commercial Banks;
• SEOJK No. 13/SEOJK.03/2017, dated March 17, 2017 concerning the Implementation of Good Corporate Governance
for Commercial Banks.
• SEOJK No. 35/SEOJK.03/2017 of 17 March 2017 on Standard Guidelines for Internal Control Systems of Commercial Banks
• SEOJK No. 16/SEOJK.04/2021, dated June 29, 2021 concerning the Form and Content of the Annual Report of Issuers
or Public Companies.
• SEOJK No. 28/SEOJK. 03/2022, dated December 22, 2022, concerning Risk Management Certification for Commercial
Bank Personnel
• SEOJK No. 29/SEOJK.03/2022, dated December 27, 2022 concerning Cyber Resilience and Security for Commercial Banks
Others • Indonesian Corporate Governance Roadmap Towards Better Governance of Issuers and Public Companies issued by
OJK on February 4, 2014;
• The most recent Articles of Incorporation of the Company, as set forth in Deed No. 17 dated March 23, 2022, regarding
changes in issued and paid-up capital.
• Decree of PT Bank Mega Tbk No. SK: 039/DIRBM/20 on Corporate Governance Implementation Guidelines
Corporate Governance Principles
Bank Mega’s GCG implementation also refers to the 5 GCG principles consisting of transparency, accountability,
responsibility, independence and fairness. The implementation of the five GCG principles involves the Board of
Commissioners, Directors, and all employees of the bank to strengthen the bank’s business operations as a whole. The
five GCG principles are
Transparency The Bank implements openness in presenting material and relevant information, and openness in making decisions.
Accountability The Bank implements clarity in the functions and responsibilities of the Bank’s organs for effective management.
The Bank always ensures that the management of the Bank conforms to the legal regulations and to the principles
Responsibility of sound managing the Bank.
The Bank ensures that the management of the Bank is conducted professionally without any influence or pressure
Independency
from any party.
Equality and Fairness The Bank always ensures fairness and equality in fulfilling the rights of stakeholders arising from agreements and laws.
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Corporate Governance
Governance Structure
As stipulated in the Law on Limited Liability Companies and in the Articles of Association of Bank Mega, the Bank’s GCG
structure is composed of the General Meeting of Shareholders (GMS), the Board of Commissioners and the Directors.
In addition, the Board of Commissioners and the Directors are assisted in the performance of their duties and powers
in the management of the Bank by supporting committees, as shown in the table below:
Rapat Umum Pemegang Saham
Sekretaris Perusahaan
Dewan Komisaris Direksi
Komite-Komite Dewan Komisaris Komite pada Direksi
As stipulated in the Board Manual for the Board of The Board of Directors of Bank Mega has also formed
Commissioners of Bank Mega, the Board of Commissioners a working unit under the Board of Directors to assist
is required to form an Audit Committee, a Risk Monitoring in the performance of the duties and powers of the
Committee and a Remuneration and Nomination Bank’s management. The Work Units in question consist
Committee. The formation of these three committees is of the Internal Audit Work Unit, the Compliance Work
in accordance with the provisions for the implementation Unit, the Risk Management Work Unit, the Anti-Money
of the governance of commercial banks in accordance with Laundering (AMLA) Work Unit and the Anti-Fraud Strategy
POJK No. 17 of 2023. Meanwhile, Bank Mega’s Board of Implementation Work Unit. The existence of this Work
Directors formed a committee according to the Bank’s Unit meets the requirements set forth in POJK No. 17
needs as regulated in the Board Manual. Currently, the of 2023 concerning the Implementation of Commercial
supporting organs of the Board of Directors are committees Bank Governance.
and work units under the Board of Directors.
In order to strengthen the functions of various supporting
The Board of Directors has formed several executive bodies under the Board of Commissioners and Directors,
committees to assist it in carrying out its duties and Bank Mega has prepared a set of policies and procedures
responsibilities. These committees are: Risk Management based on the regulations of the Financial Services
Committee, Assets and Liabilities Committee (ALCO), Authority and Bank Indonesia, as well as applicable laws
Credit Policy Committee, Information Technology Steering and regulations. The preparation of these policies and
Committee, Human Resources Committee, Product procedures is balanced with their direct socialization
Committee, Crisis Management Committee and Credit or publication in media that are easily accessible to
Committee. Besides these committees, the Bank also all employees.
established Integrated Risk Management Committee
and Integrated Governance Committee considering
Bank Mega’s position as the Main Entity in Mega Corpora
Financial Conglomerate.
260 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Annual General Meeting of Shareholders
The General Meeting of Shareholders (GMS) is an organ been reviewed by the Board of Commissioners and which
of the Bank, which has powers that are not granted to the includes, among other things, a report on the management
Directors or the Board of Commissioners within the limits of the Bank carried out by the Board of Directors during
established by the Law on Limited Liability Companies the previous financial year, for approval at the AGMS.
and/or the Articles of Association. The implementation The Board of Directors also submits financial reports
of the General Meeting of Shareholders of Bank Mega is audited by a public accountant registered with the OJK
regulated by POJK No. 15/POJK.04/2020 on the Planning for approval by the AGMS. In addition, the AGMS decides
and Organization of General Meetings of Shareholders of on the appropriation of the net profit, if any, and appoints a
Public Companies, POJK No. 16/POJK.04/2020 of 2020 public accountant registered with the OJK. The AGMS may
on the Implementation of Electronic General Meetings decide on such matters as may be proposed in accordance
of Shareholders of Public Companies and the Statute of with the Bank’s Articles of Association.
Bank Mega.
Meanwhile, an Extraordinary General Meeting (EGM)
Type of GMS shall be held by the Board of Directors at the written
According to the POJK Regulations on the Implementation request of the Board of Commissioners or of 1 (one) or
of GMS and the Bank’s Articles of Association, GMS can more shareholders who together represent 1/10 (one
be divided into Annual GMS and Extraordinary GMS. The tenth) of the total shares with valid voting rights. which
Annual GMS (AGMS) must be held no later than 6 (six) may be held at any time accompanied by reasons and
months after the end of the fiscal year. At the AGMS, the fulfilling the requirements stipulated in the Bank’s Articles
Board of Directors submits an annual report, which has of Association.
The Implementation and Resolutions of Agms 2023 for the Fiscal Year 2022
Chronology of the AGMS Quorum of Shareholders Present
Bank Mega held an Annual GMS (AGMS) on February 24, The meeting was attended by shareholders and/or
2023 at 14:16 - 15:54 at the Mega Auditorium, Bank Mega proxies/representatives of shareholders, both physically
Tower, 3rd Floor, Jalan Captain Tendean Kav. 12 - 14A, and through the eASY.KSEI application, representing
South Jakarta 1279. Prior to the holding of the AGMS, 11,437,176,871 shares or 97.41% of the votes out of the
the Company made an announcement via PT Bursa Efek total number of shares with valid voting rights issued by the
Indonesia’s website (www.idx.co.id), the Bank’s website Company until the date of the meeting, which amounted
(www.bankmega.com) and eASY.KSEI’s website (https:// to 11,740,923,365 shares.
akses.ksei.co.id). Through the same media, Bank Mega has
summoned the AGMS on February 2, 2023. In the AGMS All the shareholders present gave 100% approval to all
notice, Bank Mega also provided a link to participate in the resolutions on the agenda of the AGMS, except for
the AGMS by accessing KSEI’s Electronic General Meeting the agenda of the third meeting, which was not adopted
System (eASY.KSEI) at https://akses. ksei.co.id/ provided at the meeting because it was only intended to inform the
by KSEI. shareholders about the Company’s Sustainable Financial
Action Plan for 2023.
This process is conducted by the Company in accordance
with POJK No. 15/2020, POJK No. 16/POJK.04//2020 Questions and Answers
dated 21 April 2020 on the Implementation of Electronic For each item on the agenda of the Meeting, the
Shareholders’ Meetings of Public Corporations and the shareholders have the opportunity to ask questions or
Articles of Association of the Bank. express opinions related to the discussion of the item on
the agenda of the Meeting. On the agenda of the first
meeting there was 1 (one) question from shareholders
and for the agenda of the second to ninth meetings there
were no questions from legal holders.
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Corporate Governance
Decision-making mechanism
Decisions are made on the basis of votes cast physically and electronically via the eASY.KSEI application. Decisions of
the meetings are made by voting, taking into account physical votes and electronic votes via the eASY.KSEI application.
AGMS Agenda and Resolutions
The AGMS agenda and resolutions are as follows:
No Agenda Keputusan/
1 Approval and Ratification of the Annual Report year • Accepted and approved the Board of Directors' Annual Report regarding the
ended on December 31, 2022, consisting of: Management of the Company for the 2022 financial year, and the Board of
a. Company’s Management Report; Commissioners' Supervisory Report for the financial year ending December 31st, 2022;
b. The audited financial statements of the Company; • Receive and ratify the Financial Statements for Fiscal Year 2022 which includes the
c. Board of Commissioners Supervisory duties Report Balance Sheet and Profitand Loss calculations which have been audited by the Public
of the Company. Accounting Firm Kosasih, Nurdiyaman, Mulyadi,Tjahjo & Partners with Report number
00023/2.1051/AU.1/07/1671-2/1 /I/2023 January 27, 2023; And
• Provide full release and discharge of responsibility to members of the Board of
Directors and Board of Commissioners for the management and supervision carried
out during the 2022 financial year as long as these actions are reflected in the
Financial Statements.
Follow-Up/Realization Have been documented in Deed No. 7 dated February 24, 2023 made before Dharma
Akhyuzi S.H., Notary at Jakarta and have been implemented.
2
Follow-Up/Realization Have been documented in Deed No. 7 dated February 24, 2023 made before Dharma
Akhyuzi S.H., Notary at Jakarta and have been implemented.
3 Board of Directors Business Plan Report Year 2023 and For the agenda of the Third Meeting, no Meeting decision is made because it was only
Sustainable Finance Action Plan Report. to be communicated to shareholders regarding the Company's Sustainable Finance
Action Plan for 2023.
Follow-Up/Realization Have been documented in Deed No. 7 dated February 24, 2023 made before Dharma
Akhyuzi S.H., Notary at Jakarta and have been implemented.
4 Appointment of the Public Accountant Office to To give authority and power to the Board of Commissioners and with regard to the
audit the Company's Annual Report for the 2023 recommendations of the Audit Committee, to appoint a Public Accountant Firm registered
financial year. with the Financial Services Authority, to conduct an audit of the Company's finances for
the financial year 2023, to obtain an auditor with the best quality and price.
Follow-Up/Realization Have been documented in Deed No. 7 dated February 24, 2023 made before Dharma
Akhyuzi S.H., Notary at Jakarta and have been implemented.
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PT BANK MEGA Tbk 2023 Annual Report
No Agenda Keputusan/
5 Changes of the Structure of the Company’s • Appointed Mrs. Indivara Erni and Mrs. Lay Diza Larentie, each as Deputy Main
Management. Director; Mr. YB Hariantono as the Director of the Company, with the provision that
the appointment of Mrs. Indivara Erni and Mrs. Diza Larentie as the Vice President
Director, and Mr. YB Hariantono as the Director is effective as of the time those
concerned have received approval from the Financial Services Authority for Fit and
Proper Test and comply with applicable laws and regulations, with a term of office up
to the Annual General Meeting of Shareholders which will be held in 2024 without
prejudice to the right of the General Meeting of Shareholders to terminate at any time.
With the above decision, the composition of the members of the Board of Directors
of the Company is as follows:
President Director : Kostaman Thayib
Vice President Director : Indivara Erni
Vice President Director : Lay Diza Larentie
Director : Yuni Lastianto
Director : Madi Lazuardi
Director : Martin Mulwanto
Director : C. Guntur Triyudianto
Director : YB Hariantono
• Appoint Mr. Hizbullah as Independent Commissioner of the Company, provided
that the appointment of Mr. Hizbullah as Independent Commissioner is effective
from the time he has obtained approval from the Financial Services Authority for Fit
and Proper Test and complies with applicable laws and regulations, with a term of
office up to the General Meeting Annual Shareholders' Meeting which will be held
in 2027 without prejudice to the rights of the General Meeting of Shareholders to
terminate at any time.
With the above decision, the composition of the members of the Company's Board
of Commissioners is as follows:
President Commissioner : Chairul Tanjung
Vice President Commissioner : Yungky Setiawan
Independent Commissioner : Achjadi Ranuwisastra
Independent Commissioner : Lambock V. Nahattands
Independent Commissioner : Hizbullah
To approve the granting of power and authority to the Board of Directors of the
Company to declare the resolutions of this Meeting in a notarial deed and to
report changes in the composition of the members of the Company's Board of
Commissioners to the competent authority.
Follow-Up/Realization Have been documented in Deed No. 7 dated February 24, 2023 made before Dharma
Akhyuzi S.H., Notary at Jakarta and have been implemented.
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Corporate Governance
No Agenda Keputusan/
6 The determination of honorarium and other allowances • To determine a budget for net honorarium of all members of the Board of
for Board of Commissioners and Board of Directors Commissioners amounting to Rp1.510.000.000,- per month with taxes being borne by
for Year 2023. the Company, and to empower and authorize the Company’s Board of Commissioners
to determine the distribution thereof and other benefits for each member of the
Board of Commissioners, to be applicable until resolved otherwise at the following
Annual General Meeting of Shareholders.
• To approve the granting authority and power to the Board of Commissioners for
and on behalf of the Meeting to determine the salary and other benefits for each
member of the Company's Board of Directors.
Follow-Up/Realization Have been documented in Deed No. 7 dated February 24, 2023 made before Dharma
Akhyuzi S.H., Notary at Jakarta and have been implemented.
7 Approval on the Company’s Recovery Plan Update • Approve the Update of the Company’s Recovery Plan which has been prepared in
the 2022 Period Recovery Plan Document and submitted by the Company to the
Financial Services Authority in order to comply with the provisions of the Financial
Services Authority Regulation Number 14/POJK.03/2017 concerning Action Plans
(Recovery Plan) for Systemic Banks, including changes to the trigger level of the
Company’s NSFR indicator.
• Approve to give power and authority to the Board of Directors of the Company to
carry out one or several options in updating the Company’s Action Plan (Recovery
Plan) by first obtaining the approval of the Board of Commissioners, including in
the event of an urgent situation and condition, where the Board of Directors of the
Company must carry out one of the one or several options in updating the Company’s
Action Plan (Recovery Plan) which requires the approval of the General Meeting of
Shareholders, provided that they comply with the provisions of laws and regulations
in the Capital Market sector considering that the Company is a Public Company.
• Declare that the granting of power and authority is effective from the time the proposal
submitted in this event is received and approved by this Meeting
Follow-Up/Realization Have been documented in Deed No. 7 dated February 24, 2023 made before Dharma
Akhyuzi S.H., Notary at Jakarta and have been implemented.
8 Approval for submission of the Company's Resolution
Plan documents.
Follow-Up/Realization Have been documented in Deed No. 7 dated February 24, 2023 made before Dharma
Akhyuzi S.H., Notary at Jakarta and have been implemented.
9 Amendments of the Company's Articles of Association • Approve changes and readjustments to the Company's Articles of Association, in
order to comply with the provisions of the applicable laws and regulations.
• Approve the granting of power and authority to the Board of Directors of the Company
to make changes to the provisions of the Articles of Association in accordance with
the decision of the Meeting, state the decision of this meeting in a notarial deed
including to rearrange all provisions of the articles of association in a notarial deed
if necessary, as well as to arrange for approval and reporting the amendments to
the articles of association to the Minister of Law and Human Rights of the Republic
of Indonesia and taking any necessary actions to implement the changes to the
provisions of the Company's articles of association.
Follow-Up/Realization Have been documented in Deed No. 7 dated February 24, 2023 made before Dharma
Akhyuzi S.H., Notary at Jakarta and have been implemented.
264 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
The Implementation and Resolutions of Agms 2022 for the Fiscal Year 2021
In summary, the AGMS agenda and resolutions for February 25, 2022 are as follows:
No Agenda Keputusan/
1 Approval of the Board of Directors Report and To receive and approve the Board of Directors' Report regarding the management of the
Supervisory Report of the Board of Commissioners Company during the 2021 financial year and the Board of Commissioners' Supervisory
and Ratification of the Company's Annual Report for Report for the financial year ending on 31 December 2021 including receiving and
the Financial Year ending 31 December 2021. ratifying the 2021 Financial Year Financial Report which includes the Balance Sheet and
Profit and Loss calculation which has been audited by the Office Public Accountants
Kosasih, Nurdiyaman, Mulyadi, Tjahjo & Partners with their Report number 00017/2.1051/
AU.1/07/1671-1/1/I/2022 dated January 18, 2022 as well as providing full settlement
and release of responsibilities to members of the Board of Directors and The Board of
Commissioners for the management and supervision that has been carried out during
the 2021 financial year as long as these actions are reflected in the Financial Statements.
Follow-Up/Realization Have been documented in Deed No. 9 dated February 25, 2022 made before Dharma
Akhyuzi S.H., Notary at Jakarta and have been implemented.
2 The Determination For The Distribution Of the • To determine the Company’s entire net profit for the financial year 2021 amounting
Company’s Net Profit For The Financial Year Ended to Rp4.008.051.552.365,- to be used as follows:
On December 31st, 2021 a. An amount of Rp 51.552.365,- would be set aside as a reserve fund to comply
with the provisions of Article 70 of the Limited Liability Company Law;
b. An amount of Rp2.800.000.000.000,- would be distributed to the shareholders
as cash dividends;
c. The remaining amount of Rp1.208.000.000.000,- would be recorded as
retained earnings.
• To approve the distribution of cash dividends, provided that:
d. Procedures and schedule for the distribution of cash dividends would be
defined later.
e. Payment of cash dividends would be subject to tax withholding in accordance
with the applicable tax regulations.
• To approve the granting of power and authority to the Board of Director to regulate
the procedures and schedule of payment of such cash dividends and to announce
the same in accordance with the laws and regulations in force.
Follow-Up/Realization Have been documented in Deed No. 9 dated February 25, 2022 made before Dharma
Akhyuzi S.H., Notary at Jakarta and have been implemented.
3 Board of Director’s Report on the Company’s Business For the agenda of the Third Meeting, no Meeting decision is made because it was only
Plan Year 2022 and Sustainable Finance Action to be communicated to shareholders regarding the Company's Sustainable Finance
Plan Report. Action Plan for 2022.
Follow-Up/Realization Have been documented in Deed No. 9 dated February 25, 2022 made before Dharma
Akhyuzi S.H., Notary at Jakarta and have been implemented.
4 To give authority and power to the Board of Commissioners and with regard to the
recommendations of the Audit Committee, to appoint a Public Accountant Firm registered
with the Financial Services Authority, to conduct an audit of the Company's finances for
the financial year 2022, to obtain an auditor with the best quality and price.
Follow-Up/Realization Have been documented in Deed No. 9 dated February 25, 2022 made before Dharma
Akhyuzi S.H., Notary at Jakarta and have been implemented.
5 • To approve the reappointment of members of the Company's Board of Commissioners
with the following composition:
President Commissioner : Chairul Tanjung
Vice President Commissioner : Yungky Setiawan
Independent Commissioner : Achjadi Ranuwisastra
Independent Commissioner : Lambock V. Nahattands
The reappointment is effective as of the closing of this Meeting until the Annual
General Meeting of Shareholders to be held in 2027 (two thousand and twenty
seven), without prejudice to the right of the General Meeting of Shareholders to
dismiss him at any time.
• To approve the granting of power and authority to the Board of Directors of the
Company to declare the resolutions of this Meeting in a notarial deed and to
report changes in the composition of the members of the Company's Board of
Commissioners to the competent authority.
Follow-Up/Realization Have been documented in Deed No. 9 dated February 25, 2022 made before Dharma
Akhyuzi S.H., Notary at Jakarta and have been implemented.
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Corporate Governance
No Agenda Keputusan/
6 Determination of honorarium and other allowances To determine a budget for net honorarium of all members of the Board of Commissioners
for the Board of Commissioners and the Board of amounting to Rp1.330.000.000,- per month with taxes being borne by the Company,
Directors for Year 2022. and to empower and authorize the Company’s Board of Commissioners to determine the
distribution thereof and other benefits for each member of the Board of Commissioners,
to be applicable until resolved otherwise at the following Annual General Meeting
of Shareholders.
To approve the granting authority and power to the Board of Commissioners for and
on behalf of the Meeting to determine the salary and other benefits for each member
of the Company's Board of Directors.
Follow-Up/Realization Have been documented in Deed No. 9 dated February 25, 2022 made before Dharma
Akhyuzi S.H., Notary at Jakarta and have been implemented.
7 Approval of capitalization of retained earnings and To approve the retained earnings as of December 31st, 2021, amounting to
capitalization of Additional Paid-in Capital (Agio Rp10.473.225.801.996,- set to be capitalized at Rp6.687.313.326.500,- by issuing Bonus
Shares) as of December 31st, 2021 which will be Shares of 689.413.745 shares with a nominal value of Rp 500,- per share with an issuance
distributed as Bonus Shares to the Shareholders of price of Rp9.700,- which will be distributed to Shareholders who are registered in the
the Company. Company's Shareholders Register and/or sub securities account at KSEI at the close of
trading on the Indonesia Stock Exchange on March 11th, 2022, where each holder of
1.000 shares of the Company will own earned 99 Bonus Shares derived from Capitalization
of Retained Earnings.
To approve the additional paid-in capital (share premium) as of December 31st,
2021, amounting to Rp2.045.188.787.850,- set to be capitalized in the amount of Rp
2.043.868.022.500,- with a nominal value of Rp 500,- (five hundred Rupiah) per share
with the issuance price of Bonus Shares equal to nominal value of shares, which is Rp
500,- per share, with a total of 4.087.736.045 shares to be distributed to Shareholders
who registered in the Register of Shareholders of the Company and/or Sub Securities
Accounts at KSEI at the close of trading on the Indonesia Stock Exchange on March 11th,
2022 where each holder of 1.000 (one thousand) shares of the Company will receive 587
Bonus Shares derived from the capitalization of Agio Shares.
To approve to grant of authority to the Company's Board of Directors to determine the
schedule and procedure for the distribution of Bonus Shares by taking into account the
applicable laws and regulations, including but not limited to completing tax obligations
from Shareholders on the receipt of Bonus Shares received by Shareholders from Cash
Dividends to be received by Shareholders Shares for the financial year 2021 which have
been decided on the agenda of the Second Meeting.
Follow-Up/Realization Have been documented in Deed No. 9 dated February 25, 2022 made before Dharma
Akhyuzi S.H., Notary at Jakarta and have been implemented.
8 Amendments of the Company’s Article of Association. To approve the amendments of Article 3 of the Company's Articles of Association in
order to conform to the Standard Classification of Business Fields in 2020 and with due
regard to the business activities of Commercial Banks in accordance with the Banking
Law and related implementing regulations.
To approve the amendments of Article 4 paragraph 2 of the Company's Articles of
Association in relation to the increase in the issued and paid-up capital of the Company
from the distribution of Bonus Shares derived from the capitalization of the Retained
Earnings and the capitalization of the Additional Paid-in Capital (Agio Shares).
To approve the granting of power and authority to the Board of Directors of the Company
to make changes to the provisions of Article 3 and Article 4 paragraph 2 of the Articles
of Association in accordance with the resolutions of the Meeting, stating the resolutions
of this meeting in a notarial deed including to rearrange all provisions of the articles of
association in a notarial deed if necessary and to administer the approval and reporting
of the amendments to the articles of association to the Minister of Law and Human Rights
of the Republic of Indonesia and to take any necessary actions for the implementation
of changes to the provisions of the articles of association of the Company.
Follow-Up/Realization Have been documented in Deed No. 9 dated February 25, 2022 made before Dharma
Akhyuzi S.H., Notary at Jakarta and have been implemented.
266 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Board of Commissioners
Pursuant to POJK No. 33/POJK.04/2014 on the Board Duty and Responsibility of Board of Commissioners’
of Directors and the Board of Commissioners of Issuers Based on the Board of Commissioners Manual, the duties
or Public Companies, the Board of Commissioners is the and responsibilities of the Board of Commissioners are
body of the Issuer or Public Company that, in accordance as follows:
with the Articles of Association, is responsible for general 1. To direct, monitor and evaluate the Bank’s strategic
and/or specific supervision and for advising the Board of policies so that they are consistent with the Bank’s
Directors. The board of commissioners is responsible for objectives, taking into account the rules and regulations
the supervision and monitoring of the management policy, applicable to the banking industry.
the course of management in general, both with regard to 2. To ensure that the Board of Directors has
the issuer or public company and the business of the issuer implemented the principle of prudence in the Bank’s
or public company, and advises the board of directors. business activities.
3. Ensure the implementation of the principles of good
The Board of Commissioners’ Board Manual governance in each of the Bank’s business activities
As one of the implementations of the GCG, Bank Mega at all levels of the organization.
has a Board Manual as one of the tools to implement the 4. Ensure that the implementation of risk management is
GCG in the form of rules or working guidelines for the appropriate in accordance with the Risk Management
Board of Commissioners. The Board Manual is based on Policy and Strategy.
the Bank’s Articles of Association, Banking Regulations 5. Ensuring that the Board follows up on audit findings
and other related regulations. The Charter of the Board and recommendations from the Internal Audit
of Commissioners is a work guideline and code of ethics Department, external auditors, results of supervision
applicable to all members of the Board of Commissioners by the Financial Services Authority, Bank Indonesia
and all committees under the Board of Commissioners and/or results of supervision by other authorities.
in the performance of their duties and responsibilities. 6. Evaluate the implementation of the Bank’s compliance
The Board of Commissioners Charter addresses the function at least 2 (two) times a year by providing
following matters: suggestions for the improvement of the quality of the
implementation of the Bank’s compliance function to
the President Director with a copy to the Director in
Requirements for the Duties, Responsibilities
Board of Commissioners and Authorities
charge of the compliance function.
7. Promote a culture of compliance and anti-fraud at all
Requirements for Attendance and levels of the organization.
Independent Commissioners Working Hours
Independence of the Board of Commissioners
Appointment of the
Board of Commissioners
Meeting Procedures In accordance with the Manual of the Board of
Commissioners, the majority of the members of the
Resignation of the Board of Commissioners are prohibited from having family
Performance
Board of Commissioners
Assessment relationships up to the second degree with other members
of the Board of Directors and/or members of the Board of
Composition of the Supporting Commissioners. Former members of the Board of Directors
Board of Commissioners Committee
or Executive Officers of the Bank, or parties who have a
relationship with the Bank that may influence the person’s
Concurrent position Reporting
ability to act independently, must serve a cooling-off period
of at least one (1) year before becoming an Independent
Transparency, Independence and Professional ethics Commissioner of the Bank. This provision is not applicable
to former members of the Board of Directors who are in
Currently, the Board Manual is being updated to comply with POJK No. 17 of 2023 charge of supervisory functions or to executive officers
on the Implementation of Governance for Commercial Banks.
who are in charge of supervisory functions at the Bank.
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 267
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Corporate Governance
The Board of Commissioners shall make a declaration of Meetings of the Board of Commissioners
independence which shall be valid in accordance with the The policy of the Bank’s Board of Commissioners meeting,
period of time or term of office as set forth in the GMS. as regulated in the Board of Commissioners Manual,
In addition, the Board of Commissioners also makes a refers to the holding of regular Board of Commissioners
Declaration Letter of Not Using the Bank for Personal meetings at least 1 (one) time in 2 (two) months or more
Benefit, which is valid in accordance with the period or if deemed necessary by the Board of Commissioners in
term of office as determined in the GMS. accordance with POJK No. 17/2023 on the Implementation
of Commercial Bank Governance.
In addition to the agenda of the meeting, the level of participation of each member of the Board of Commissioners in
the internal meeting of the Board of Commissioners and in the Annual GMS 2023 shall be as follows:
Internal Meetings 2023
AGMS
Name Position
Total Meetings Total Attendance Attendance
Attendance Level
Chairul Tanjung President Commissioner 9 100% 9 Absent
Yungky Setiawan Commissioner 9 100% 9 Present
Achjadi Ranuwisastra Independent Commissioner 9 100% 9 Present
Lambock V. Nahattands Independent Commissioner 9 100% 9 Absent
Hizbullah* Independent Commissioner 7 100% 7 -
*Just appointed as Independent Commissioner for AGMS on February 24, 2023
No Document Number Date Meeting Agenda
1 No. NT. 001/DEKOM/23 25-Jan-23 • Bank Mega performance in 2022
• Bank Mega Work Plan & Policy Direction for 2023
• Preparation for FY 2022 Bank Mega AGMS
• Board of Commissioners Self-Assessment for 2022
2 No. NT. 002/DEKOM/23 17-Feb-23 • Preparation for Bank Mega’s 2022 AGMS
• Implementation of the integrated governance of Mega Corpora business group.
3 No. NT. 003/DEKOM/23 06-Mar-23 • Determination of honorarium & allowances for members of the Board of Commissioners
• Determination of the duties of the Directors
• Determination of Salaries and Benefits for Directors
4 No. NT. 004/DEKOM/23 07-Mar-23 • Updated on Credit Decision Authority Limit (BWMK) Policy
• Updated write-off and/or charge-off authority policy
• Updated policy on authority limits for purchase of goods and/or expenses
5 No. NT. 005/DEKOM/23 22-May-23 • Evaluation of Bank Mega Branch Performance as of March 31, 2023
• Evaluation of Bank Mega’s Performance as of April 30, 2023
• Discussion & Direction of the Board of Commissioners on Bank Mega’s Performance
Achievements
6 No. NT. 006/DEKOM/23 17-Jul-23 • Performance Evaluation of the Bank Mega as of June 30, 2023
• Discussion & Direction of the Board of Commissioners on Bank Mega’s Performance
Achievement
• Addition of Trading Limit & Stop Loss Trading Limit - FX Option
7 No. NT. 007/DEKOM/23 24-Aug-23 • Change of the Chairman of the Audit Committee
• Implementation of the Integrated Governance of the Mega Corpora Business Group
8 No. NT. 008/DEKOM/23 20-Sep-23 • Performance Evaluation of Bank Mega as of August 31, 2023
• Discussion & Direction of the Board of Commissioners regarding the Bank’s Performance
Achievement
• Appointment of an Audit Firm (KAP) for the fiscal year 2023
9 No. NT. 009/DEKOM/23 13-Nov-23 • Renewal of the Audit Committee Charter
• Renewal of the Risk Oversight Committee Charter
• Update of the Remuneration and Nomination Committee Charter and Rules of Procedure
• Update of the Nomination Policy for the Board of Commissioners and the Board of Directors
268 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Training and/or competency enhancement of the members of the Board of Commissioners
The Bank is committed to improving the competence of the Board of Commissioners by means of continuous training
and professional development. The training attended by the Board of Commissioners during the year 2023 can be
seen in the Corporate Profile chapter, in particular in relation to the Profile of the Board of Commissioners in this Bank’s
Annual Report.
Performance of the duties of the Board of Commissioners
As stipulated in the Board of Commissioners’ Manual, the Board of Commissioners prepares a supervision report for 1
(one) year, a business plan supervision report per semester, a report on the main points of internal audit results, a report
on violations of laws and regulations in the financial and banking sector, and the situation or assessment of conditions
that may endanger the continuity of the Bank’s business, as well as other reports presented in the Annual Report on the
Implementation of the Bank’s Governance. The recommendations made by the Board of Commissioners are set out below:
No Document Number Date About
1 No. MD. 001/KOMISARIS/23 18-Jan-23 Evaluation of the Performance of the Audit Committee Semester II 2022
2 No. MD. 002/KOMISARIS/23 18-Jan-23 Evaluation of the Performance of the Risk Monitoring Committee Semester II 2022
3 No. MD. 003/KOMISARIS/23 18-Jan-23 Evaluation of the performance of the Remuneration and Nomination Committee for Semester
II 2022
4 No. MD. 004/KOMISARIS/23 24-Jan-23 Evaluation of the implementation of the Board of Directors' follow-up of internal and external
audit findings for Semester II 2022
5 No. MD. 005/KOMISARIS/23 01-Feb-23 Evaluation of the implementation of compliance functions for Semester II 2022
6 No. MD. 006/KOMISARIS/23 03-Feb-23 Evaluation of the risk profile for Quarter IV / 2022
7 No. MD. 007/KOMISARIS/23 10-Feb-23 Evaluation of the implementation of risk management in 2022
8 No. MD. 008/KOMISARIS/23 20-Feb-23 Implementation of Integrated Governance of the Mega Corpora Business Group
9 No. MD. 009/KOMISARIS/23 02-May-23 Follow-up of internal audit results for quarter I/2023
10 No. MD. 010/KOMISARIS/23 02-May-23 Evaluation of the risk profile for Quarter I / 2023
11 No. MD. 011/KOMISARIS/23 07-Jul-23 Evaluation of the performance of the Audit Committee for Semester I 2023
12 No. MD. 012/KOMISARIS/23 07-Jul-23 Evaluation of the performance of the Risk Monitoring Committee Semester I 2023
13 No. MD. 013/KOMISARIS/23 07-Jul-23 Evaluation of the performance of the Remuneration and Nomination Committee for Semester I 2023
14 No. MD. 014/KOMISARIS/23 20-Jul-23 Evaluation of the implementation of the Board's follow-up of internal and external audit
findings for Semester I 2023
15 No. MD. 015/KOMISARIS/23 21-Jul-23 Evaluation of the risk profile Quarter II / 2023
16 No. MD. 016/KOMISARIS/23 09-Aug-23 Evaluation of the Implementation of the Compliance Function in the First Half of 2023
17 No. MD. 017/KOMISARIS/23 24-Aug-23 Change of the Chairman of the Audit Committee
18 No. MD. 018/KOMISARIS/23 24-Aug-23 Implementation of the Integrated Governance of the Mega Corpora Business Group
19 No. MD. 019/KOMISARIS/23 20-Sep-23 Appointment of an Audit Firm (KAP) for the Fiscal Year 2023
20 No. MD. 020/KOMISARIS/23 03-Nov-23 Risk Profile Assessment for Quarter III / 2023
21 No. MD. 021/KOMISARIS/23 03-Nov-23 Follow-up on the Results of the Internal Audit for Quarter III / 2023
Assessment of the Performance of the Committees under evaluates the performance of the Audit Committee by
the Board of Commissioners ensuring that the Audit Committee has held discussions
In accordance with the Bank’s Articles of Association, the and made proposals on various important activities of
Board of Commissioners is required to form a committee the Bank. The Audit Committee reports that it held 14
to carry out its duties and responsibilities. In addition, meetings during the year.
the Board of Commissioners periodically assesses and
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Corporate Governance
The Risk Monitoring Committee has also performed well recommendations to the Board of Directors. Cumulatively,
by discussing and making suggestions on various risk the Nomination and Remuneration Committee held
management activities of the Bank. The Risk Monitoring 5 meetings in 2023.
Committee reports that it held 7 meetings in 2023.
The Board of Commissioners has established criteria for
Meanwhile, the Nomination and Remuneration Committee the evaluation of the performance of the committees
has also performed its duties well. These include assisting reporting to the Board of Commissioners, which consist of:
the Board of Directors in performing its supervisory and 1 Professionalism and Independence
coaching functions for the Board of Directors and its staff 2. Perform supervisory and coaching functions
with respect to the implementation of the remuneration 3. Identify matters requiring the attention of the Board
and nomination policies by providing opinions and of Commissioners.
Independent Commissioners
Independent Commissioner, as regulated by POJK No. 17 company in the following period;
of 2023, is a member of the Board of Commissioners who 2. Does not own, directly or indirectly, any shares in the
has no financial, management, shareholding and/or family issuer or the public company;
relationship with members of the Board of Directors, other 3. Has no affiliation with the issuer or the public company,
members of the Board of Commissioners and/or controlling members of the Board of Commissioners, members
shareholders, including the last controlling shareholder, or of the Board of Directors or major shareholders of the
relationship with the Bank which may affect the person’s issuer or the public company; and
ability to act independently. In accordance with POJK 4. Has no direct or indirect business relationship with the
regulations, Bank Mega’s Independent Commissioners business of the issuer or the public company.
constitute 60% of the board of commissioners (more than
the minimum requirement of 50%).
Independence of the Independent Commissioners
The existence of independent members is intended to The profiles of the Bank’s Independent Commissioners,
promote the creation of a more objective working climate Achjadi Ranuwisastra, Lambock V. Nahattands and
and environment and to ensure fairness and equality Hizbullah, can be found in the Company Profile section.
between various interests, including the interests of As Independent Commissioners, the three Independent
minority shareholders and stakeholders. Commissioners have no affiliation with members of
the Board of Directors, other members of the Board of
Commissioners or shareholders. They are required to
Independence Requirements for Independent carry out their duties and responsibilities independently,
Commissioners professionally and without interference from other parties.
Specifically, Independent Commissioners have the
following independence requirements as set forth in POJK
No. 33 /POJK.04/2014:
1. Not a person who works or has the authority and
responsibility to plan, direct, control or supervise the
activities of the issuer or public company within the
past 6 (six) months, except for reappointment as an
independent commissioner of the issuer or public
270 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Board Of Directors
The Board of Directors is the organ of the Bank with the regulated in the Board of Directors’ Manual published in
authority and full responsibility to manage the Bank in March 2020:
the Bank’s interests and in accordance with the Bank’s
Requirements for the Transparency, Independence
objectives. The Board of Directors represents the Bank members of the Board of
and Professional Ethics
Directors
in and out of court in accordance with the provisions
of the Articles of Association of banks that are limited Appointment of the Duties, Responsibilities
Members of the Board
liability companies. In addition, the Board of Directors of Directors and Authority
shall conduct and be responsible for the management
Resignation of a Attendance and working
of the issuer or public company for the issuer’s or public member of the board of
hours
directors
company’s interests in accordance with the issuer’s or
public company’s goals and objectives set forth in the Temporary Dismissal of a
Member of the Board of Meeting procedures
Articles of Association. Directors
Board Manual of the Board of Directors Appointment, dismissal Performance Evaluation
As one of the implementations of the GCG, Bank Mega and resignation of the
Director responsible for
has a Board of Directors Manual as one of the tools for Compliance
implementing the GCG in the form of rules or working Support Committee
guidelines for the Board of Directors, which are guided by
Composition and
the Bank’s Articles of Association and Banking Regulations distribution of duties of
the Board of Directors Reporting
and other related regulations. The Board of Directors’
Manual is a working guideline and code of ethics applicable
Concurrent position on
to all members of the Board of Directors and all supporting the Board of Directors
bodies of the Board of Directors in the performance of
Currently, the Board Manual is being updated to comply with POJK No. 17 of 2023
their duties and responsibilities. The following matters are on the Implementation of Governance for Commercial Banks.
Duties and Responsibilities of Each Member of the Board of Directors
The duties and responsibilities of each director are described below in accordance with the Board Manual:
Name Position Duty and Responsibility
Kostaman Thayib President Director XXX
Indivara Erni Vice President Director XXX
Lay Diza Larentie Vice President Director XXX
Yuni Lastianto Director XXX
Madi Lazuardi Director XXX
Martin Mulwanto Director XXX
C. Guntur Triyudianto Director XXX
Independence of the Board of Directors In addition, the members of the Board of Directors in charge
As set forth in the Manual of the Board of Directors, the of the compliance function have complied the independence
members of the Board of Directors are not allowed, either requirements of the regulatory authorities. The Board of
individually or collectively, from owning shares in excess Directors makes a declaration of independence, which is valid
of 25% of the paid-up capital of any other company. The according to the period/term of office as defined in the GMS.
majority of the Board members is prohibited from having Finally, the Board of Directors makes a declaration not to use
family relations up to the second degree with other Board the Bank for personal gain, which is valid according to the
members and/or members of the Board of Statutory Auditors. period/term of office as determined in the GMS.
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Corporate Governance
Board of Directors Meeting
The Board of Directors Manual of Bank Mega stipulates that Board of Directors meetings are held regularly at least 1
(one) time per month or more if deemed necessary by the President Director or other Board members. This provision
is in accordance with POJK No. 17/2023, which requires the holding of regular meetings of the board of directors at
least 1 (one) time each month.
In addition to the meeting agenda, the attendance of each member of the Board of Directors at the internal meetings
of the Board of Directors and the 2023 AGM are explained in the following table:
Internal Meetings 2023 AGMS
Name Position
Total Total Attendance Attendance
Meetings Attendance Level
Kostaman Thayib President Director 47 44 94% Present
Indivara Erni Vice President Director 47 47 100% Present
Lay Diza Larentie Vice President Director 47 45 96% Present
Yuni Lastianto Director 47 45 96% Present
Madi Lazuardi Director 47 45 96% Present
Martin Mulwanto Director 47 46 99% Present
C. Guntur Triyudianto Director 47 47 100% Present
YB Hariantono Director 36 36 100% -*
*Baru diangkat menjadi Direktur pada RUPST 2023
No Document Number Date Meeting Agenda
1 NT.001/DIRBM/23 3 Januari 2023 XXX
2 NT.002/DIRBM/23 9 Januari 2023 XXX
3 NT.003/DIRBM/23 16 Januari 2023 XXX
4 NT.004/DIRBM/23 30 Januari 2023 XXX
5 NT.005/DIRBM/23 6 Februari 2023 XXX
6 NT.006/DIRBM/23 13 Februari 2023 XXX
7 NT.007/DIRBM/23 20 Februari 2023
8 NT.008/DIRBM/23 27 Februari 2023
9 NT.009/DIRBM/23 6 Maret 2023
10 NT.010/DIRBM/23 13 Maret 2023
11 NT.011/DIRBM/23 20 Maret 2023
12 NT.012/DIRBM/23 27 Maret 2023
13 NT.013/DIRBM/23 3 April 2023
272 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report No Document Number Date Meeting Agenda 14 NT.014/DIRBM/23 10 April 2023 15 NT.015/DIRBM/23 17 April 2023 16 NT.016/DIRBM/23 8 Mei 2023 17 NT.017/DIRBM/23 15 Mei 2023 18 NT.018/DIRBM/23 22 Mei 2023 19 NT.019/DIRBM/23 29 Mei 2023 20 NT.020/DIRBM/23 5 Juni 2023 21 NT.021/DIRBM/23 12 Juni 2023 22 NT.022/DIRBM/23 19 Juni 2023 23 NT.023/DIRBM/23 26 Juni 2023 24 NT.024/DIRBM/23 3 Junli 2023 26 NT.025/DIRBM/23 10 Juli 2023 27 NT.026/DIRBM/23 17 Juli 2023 28 NT.027/DIRBM/23 24 Juli 2023 29 NT.028/DIRBM/23 31 Juli 2023 30 NT.029/DIRBM/23 7 Agustus 2023 31 NT.030/DIRBM/23 14 Agustus 2023 32 NT.031/DIRBM/23 21 Agustus 2023 33 NT.032/DIRBM/23 28 Agustus 2023 34 NT.033/DIRBM/23 4 September 2023 35 NT.034/DIRBM/23 11 September 2023 36 NT.035/DIRBM/23 18 September 2023 37 NT.036/DIRBM/23 25 September 2023 38 NT.037/DIRBM/23 2 Oktober 2023 39 NT.038/DIRBM/23 9 Oktober 2023 40 NT.039/DIRBM/23 23 Oktober 2023 41 NT.040/DIRBM/23 30 Oktober 2023 42 NT.041/DIRBM/23 6 November 2023 43 NT.042/DIRBM/23 13 November 2023 44 NT.043/DIRBM/23 20 November 2023 45 NT.044/DIRBM/23 27 November 2023 46 NT.045/DIRBM/23 4 Desember 2023 47 NT.046/DIRBM/23 11 Desember 2023 Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 273
Page 274
Corporate Governance
Training and/or Improving the Competence of Directors 9. Evaluate and monitor the Bank’s prudential policies and
The Bank is committed to improving the competence of compliance and the implementation of internal controls.
the Board of Directors through continuous education and 10. Transparency of financial and non-financial conditions
training. The training attended by the Directors during the to stakeholders as required by banking regulations
year 2023 can be seen in the Corporate Profile chapter, in and applicable laws.
particular in relation to the Directors’ Profile in the Bank’s 11. Organize an annual GMS as required by banking
Annual Report. regulations and laws and the Articles of Association,
and be accountable for the performance of its duties
Implementation of the duties of the Board of Directors to the Board of Commissioners and the shareholders
As stipulated in the Board of Directors’ Manual, the Board through the GMS.
of Directors is obliged to provide the authorized parties
with financial reports and the Company’s business activities Evaluation of the performance of the Board Committees
in accordance with banking regulations and applicable As provided in the Board Manual, the Board may form
laws. The implementation of the duties of the Board of committees to assist in the effective discharge of the
Directors during the year 2023 is as follows duties and responsibilities of the Board. In connection
1. Determine the Bank’s long, medium and annual goals with the formation of this committee, the Board is
and strategies as outlined in the Corporate Plan and required to evaluate the performance of the committee
the Bank’s Business Plan. at the end of each fiscal year. As of December 31, 2007,
2. Establish strategic policies related to the management there were 8 (eight) committees formed by the Board of
of the Bank, in accordance with the authority granted, Directors consisting of the Risk Management Committee,
and periodically evaluate such policies. the Assets and Liabilities Committee (ALCO), the Credit
3. Develop compensation policies and communicate the Policy Committee, the Information Technology Steering
Bank’s strategic human resources policies to employees. Committee, the Human Resources Committee, the Product
4. Implement the principles of good governance and Committee, the Crisis Management Committee and the
the application of risk management in all of the Bank’s Credit Committee.
business activities at all levels of the organization.
5. Develop a culture of risk awareness, compliance and In general, the Board of Directors believes that the eight
anti-fraud at all levels of the organization. Board Committees are capable of fulfilling their duties and
6. Enhance the knowledge, skills and abilities of all authorities until 2023. For a more detailed explanation of
employees at all tiers and levels of the organization. the implementation of the Board Committees, please refer
7. Evaluate the performance of the Committee at the to the section “Board Committees”.
end of each fiscal year.
8. Follow up on the results of internal audit, external
audit and supervision by Bank Indonesia, the Financial
Services Authority and the results of supervision by
other authorities.
274 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Transparency of Information Related to the
Board of Commissioners and Board of Directors
Diversity of Composition of the Board of Commissioners and Board of Directors
Bank Mega is committed to ensuring that the composition
Career and experience
of the Board of Commissioners and Directors is made The members of the Board of Commissioners are experienced
in such a way that the decision-making process can be in the financial and banking industry with various careers
including Chairman of the National Economic Committee
enriched by different perspectives and backgrounds, as and Coordinating Minister for the Economy, special staff in
well as by experience and expertise. The composition ministries, and have been key persons in various leading
banks in Indonesia.
of the Board of Commissioners and Directors shall be
arranged in accordance with the applicable regulations, in
particular POJK no. 33 /POJK.04/2014, which requires the
Board of Commissioners and Directors to have knowledge Diversity of the Board of Directors
and/or expertise in the fields required by issuers or public In line with the Board of Commissioners, the Bank’s
companies. Furthermore, POJK No. 17 of 2023 stipulates Directors also consider diversity as regulated by POJK
that when replacing and/or appointing members of the No. 17 of 2023:
Board of Commissioners and Directors, professional
composition, independence, competence suitability and
diversity shall be prioritized. The diversity referred to Education history
includes the professional background, the experience, The members of the Board of Directors have a variety of
educational backgrounds ranging from bachelor’s to master’s
the educational background and the gender. degrees, both domestic and foreign, in various fields such
as engineering, geology, economics, management, business
administration and law.
Diversity of the Board of Commissioners
In accordance with POJK No. 17 of 2023, the diversity
of the Board of Commissioners can be seen from 4 Age
The members of the Board of Directors range in age from
(four) aspects, namely education history, age, career and 55 to 62 years, reflecting a long and proven track record in
experience, and gender. the financial and banking industry.
Education history
Career and experience
The members of the Board of Commissioners have different
educational backgrounds ranging from bachelor’s to doctoral The members of the Board of Directors are experienced
degrees from home and abroad with different majors such in the financial and banking industry with various career
as dentistry, economics, management and law. In addition, backgrounds such as Bank Indonesia and have been key
there are members of the Board of Commissioners who persons in the management of financial and banking
have attended executive programs at the Harvard Executive institutions with reliable competencies.
Program at Harvard Business School, Massachusetts - USA
to enhance their professional competence.
Gender
There are 6 members of the Board of Directors, consisting
Age of 4 men and 2 women. Thus, the ratio of female Directors
The members of the Board of Commissioners range in age to the total number of Directors is 33.3%. Moreover, the two
from 62 to 79, reflecting a long track record in the financial female Board members were appointed as Deputy Predident
and banking industry. Directors of Bank Mega.
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 275
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Corporate Governance
Joint Meeting
Bank Mega develops the working relationship between Finally, as provided for in the Manual of the Board of
the Board of Commissioners and the Board of Directors Directors, joint meetings shall be held when deemed
as a check and balance relationship in relation to necessary by the Board of Commissioners or the Board
the implementation of their respective duties and of Directors. The Board, on the basis of the needs or at the
responsibilities in the management of the Bank, based request of the Board, will send notices of joint meetings
on the principles of openness and mutual respect. As set to the Board and, as appropriate, to resource people,
forth in the Board Manual, the relationship between the through the Corporate Secretary, including the meeting
Board of Commissioners and the Board of Directors may documents, at least 3(three) days prior to the meeting. This
be established through informal meetings or meetings joint meeting shall be held periodically by the Board of
between members of the Board of Commissioners and Directors at least once every 4 (four) months in accordance
members of the Board of Directors outside of formal with the Board Manual.
meeting forums. The purpose of these meetings is not to
make decisions, but rather to harmonize opinions through This provision is in accordance with Law No. 17 of 2023, which
informal expression of views. requires the Board of Directors to hold regular meetings of
the Board of Directors and the Committee at least once every
The Board of Commissioners and the Board of Directors four (4) months. A meeting of the Board of Directors with
may also establish formal communication or communication the Board of Commissioners is a meeting of the Board of
between the organs related to the fulfillment of formal Directors together with the Board of Commissioners, inter alia,
provisions as regulated in the Articles of Association in for the purpose of the Board of Directors seeking direction
the form of submission of reports and/or exchange of or guidance or reporting to the Board of Commissioners on
supporting data, information and analysis. the management of the Bank.
The level of attendance of each member of the Commissioners and of the Directors at the joint meetings during the
year 2023, together with the agenda of the meeting, is as follows:
Joint Meetings
Position Name
Total Total Attendance
Meetings Attendance Level
President Commissioner Chairul Tanjung 34 34 100%
Deputy President Commissioner Yungky Setiawan 34 34 100%
Independent Commissioner Achjadi Ranuwisastra 34 30 88%
Independent Commissioner Lambock V. Nahattands 34 33 97%
Independent Commissioner Hizbullah 14 13 93%
President Director Kostaman Thayib 34 31 91%
Deputy President Director Lay Diza Larentie 34 33 97%
Deputy President Director Indivara Erni 34 34 100%
Loan Director Madi D. Lazuardi 34 32 94%
Treasury and International Banking Director Martin Mulwanto 34 34 100%
Compliance and Human Capital Director Yuni Lastianto 34 32 94%
Operational Director C. Guntur Triyudianto 34 34 100%
Information Technology Director YB Hariantono 26 26 100%
276 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
No Document Number Date Meeting Agenda
1 NT.001/DEKOM-DIRBM/23 9 Januari 2023 XXX
2 NT.002/DEKOM-DIRBM/23 16 Januari 2023 XXX
3 NT.003/DEKOM-DIRBM/23 6 Februari 2023 XXX
4 NT.004/DEKOM-DIRBM/23 13 Februari 2023 XXX
5 NT.005/DEKOM-DIRBM/23 27 Februari 2023 XXX
6 NT.006/DEKOM-DIRBM/23 6 Maret 2023 XXX
7 NT.007/DEKOM-DIRBM/23 13 Maret 2023
8 NT.008/DEKOM-DIRBM/23 20 Maret 2023
9 NT.009/DEKOM-DIRBM/23 27 Maret 2023
10 NT.010/DEKOM-DIRBM/23 3 April 2023
11 NT.011/DEKOM-DIRBM/23 10 April 2023
12 NT.012/DEKOM-DIRBM/23 8 Mei 2023
13 NT.013/DEKOM-DIRBM/23 22 Mei 2023
14 NT.014/DEKOM-DIRBM/23 29 Mei 2023
15 NT.015/DEKOM-DIRBM/23 5 Juni 2023
16 NT.016/DEKOM-DIRBM/23 12 Juni 2023
17 NT.017/DEKOM-DIRBM/23 19 Juni 2023
18 NT.018/DEKOM-DIRBM/23 3 Juli 2023
19 NT.019/DEKOM-DIRBM/23 10 Juli 2023
20 NT.020/DEKOM-DIRBM/23 24 Juli 2023
21 NT.021/DEKOM-DIRBM/23 31 Juli 2023
22 NT.022/DEKOM-DIRBM/23 7 Agustus 2023
23 NT.023/DEKOM-DIRBM/23 21 Agustus 2023
24 NT.024/DEKOM-DIRBM/23 28 Agustus 2023
25 NT.025/DEKOM-DIRBM/23 4 September 2023
26 NT.026/DEKOM-DIRBM/23 25 September 2023
27 NT.027/DEKOM-DIRBM/23 2 Oktober 2023
28 NT.028/DEKOM-DIRBM/23 9 Oktober 2023
29 NT.029/DEKOM-DIRBM/23 30 Oktober 2023
30 NT.030/DEKOM-DIRBM/23 6 November 2023
31 NT.031/DEKOM-DIRBM/23 13 November 2023
32 NT.032/DEKOM-DIRBM/23 27 November 2023
33 NT.033/DEKOM-DIRBM/23 4 Desember 2023
34 NT.034/DEKOM-DIRBM/23 11 Desember 2023
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Corporate Governance
Performance Assessment of the Board of Commissioners and Board of Directors
Performance Assessment of the Board of Commissioners of the performance of the Board of Directors in accordance
In accordance with the Board Manual, the Board of with the Decree of the Board of Commissioners. Based on the
Commissioners has a self-assessment policy for the assessment Board of Commissioners Decree No. 014/DEKOM/XII/16 of
of the performance of the Board of Commissioners and December 23, 2016 on the self-assessment of the Board of
Directors in accordance with the Decree of the Board of Commissioners and the Directors, as well as the succession
Commissioners. Based on the Board of Commissioners’ in the nomination process of the Directors, the performance
Decree No. 014/DEKOM/XII/16, dated December 23, 2016, assessment of the Directors is carried out once every 1 (one)
on the self-assessment of the Board of Commissioners and year. The same provisions are also regulated in the Board
Directors, as well as the succession in the nomination process of Commissioners’ Decree No. No. 011/DEKOM/XI/23 of
of Directors; and/or the Board of Commissioners’ Decree No. November 13, 2023 on the Working Guidelines and Rules of
005/DEKOM/III/20, dated March 18, 2020, on the working Procedure for the Remuneration and Nomination Committee.
guidelines and rules and regulations for the Remuneration
and Nomination Committee, the Board of Commissioners’ The assessment of the Board of Directors is carried out in
performance assessment is carried out once every 1 (one) year. accordance with established criteria, which include duties and
responsibilities in accordance with the relevant regulations.
The assessment of the Board of Commissioners shall be carried The self-assessment is followed by the implementation of
out in accordance with established criteria, including duties succession planning in the Board nomination process. This is
and responsibilities in accordance with the relevant regulations. part of the process of preparing for continued leadership by
identifying potential candidates to serve on the Board. Finally,
Performance Assessment of the Board of Directors the selected potential candidates are nominated to the Board
The Board of Commissioners, under the guidance of the of Commissioners as members of the Board of Directors.
Board of Directors Manual, has a policy for the assessment
Remuneration of the Board of Commissioners and Board of Directors
The appointment of the members of the Board of Commissioners 3. The decision of the Board of Commissioners will take into
and the Board of Directors, as well as the determination of the account the recommendations of the Remuneration and
amount of the remuneration of the members of the Board of Nomination Committee, which will then be submitted to the
Commissioners and the Board of Directors, are subject to the shareholders for discussion at the Annual General Meeting.
authority of the shareholders through the GMS mechanism. 4. The decision of the GMS regarding the composition of the
Board of Commissioners and/or Directors shall be ratified
Appointment of the Board of Commissioners and Directors and recorded in the Deed of Minutes or Minutes of the GMS,
Decree of the Board of Commissioners No. SK.012/DEKOM/ which shall be reported to the OJK no later than 10 (ten)
XI/23 of November 25, 2023 on the nomination policy for days after the date of the GMS. The decision of the GMS
the Board of Commissioners and members of the Board of shall then be reported to the Ministry of Law and Human
Directors regulates the nomination process for the Board of Rights through a notary public not later than 30 (thirty) days
Commissioners and Directors. after the date of the deed.
5. Members of the Board of Commissioners and/or members
The nomination mechanism for members of the Board of of the Board of Directors who have received approval from
Commissioners and members of the Board of Directors shall the GMS will participate in the Fit and Proper Test process
be as follows: organized by the OJK.
1. The Remuneration and Nomination Committee shall hold
discussions as set forth in the minutes of the meetings Implementation of Remuneration Governance
of the Remuneration and Nomination Committee. The implementation of Bank Mega’s Remuneration Governance
Such discussions shall include, but not be limited to, Policy is stipulated by the Board of Directors’ Resolution SK.
the reasons and/or considerations for the proposals 093/DIRBM/22 on the Remuneration Governance Policy
and the qualifications, including the track record, of the of PT Bank Mega, Tbk. This policy was implemented as of
candidates for the Board of Commissioners and/or the January 1, 2017 (in accordance with the provisions stipulated
Board of Directors. in POJK No. 45/POJK.03/2015 dated December 23, 2015
2. The Remuneration and Nomination Committee shall inform and SE OJK No. 40/SEOJK.03/2016 dated September 26,
the Board of Commissioners in writing about the candidates 2016 concerning the implementation of internal governance
for the Board of Commissioners and/or the candidates for providing remuneration for commercial banks). This provision
the Board of Directors. becomes effective for the calculation of remuneration for 2017,
which will be paid in 2018.
278 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Remuneration of the Board of Commissioners and Directors
xxxxxx
Board of Commissioners Board of Directors
No Jenis penghasilan/Fasilitas
Number of (RpMillion) Number of (RpMillion)
Members - gross Members - gross
1 Remunerations (Salary, bonus, regular allowance, tantiem, and XX XX XX XX
other facilities in non nature)
2 Other Facilities in nature (housing, health insurance, and others): XX XX XX XX
• Can be owned
• Cannot be owned
Total XX XX XX XX
Meanwhile, the remuneration packages, grouped by income levels, received by directors and members of the Board
of Commissioners in 1 (one) year are as follows:
Total remuneration per person in 1 year Number of Board of Number of members of the
Directors member Board of Commissioners
Above Rp2 billion XX XX
Above Rp1 billion - Rp2 billion XX XX
Above Rp500 million - Rp1 billion XX XX
Rp500 million and below XX XX
The number of members of the Board of Directors, the Board of Commissioners and the employees who received
variable compensation for 1 (one) year and the total nominal amount are as follows
Board of Commissioners Direksi Pegawai
Employees
No Variable
Remuneration
Number of (RpMillion) Number of (RpMillion) Number of (RpMillion) -
Members - gross Members - gross Employee gross
Total - - - - XX XX
Risk Taker Remuneration
The following table sets forth the composition and number The amount of MRT remuneration granted in 1 (one) year
of parties that hold the position of Material Risk Taker is as follows:
(MRT) as of December 31, 2023.
Fixed Remuneration*
Number of MRT Cash XX
Shares/Share-based XX
Board of Commissioners XX
instruments issued by
the Bank
Board of Directors XX
Variable Remuneration*
Group Head XX
Cash Not Deferred Deferred
Regional Head XX
Cash XX XX
Selective Diviion Head* XX Shares/Share-based XX XX
instruments issued by
the Bank
*Adjusted annually based on decisions made by Management
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Corporate Governance
The variable remuneration for the Material Risk Takers is paid in cash (100%) with a deferral period of 3 (three) years,
which is pro-rated according to the table below.
Material Risk Pembayaran Pembayaran Pembayaran Pembayaran Material Risk
Taker Langsung Tahun Ke-1 Tahun Ke-2 Tahun Ke-3 Taker
Board of Commissioners XX XX XX XX
Board of Directors XX XX XX XX
Group Head XX XX XX XX
Regional Head XX XX XX XX
Selective Diviion Head* XX XX XX XX
Bonus payments deferred for year 1 are paid the following year after direct payment, and so on until year 3.
Total Deductions During the Period
Types of Variable Remuneration Remaining
Suspended Due to Explicit Due to Implicit
Adjustment (A) Adjustment (B)
Cash (RpMillion) XX XX XX
Shares/share-based instruments issued by the XX XX XX
Bank (in shares and millions of rupiah nominal
value convertible into shares)
Other Quantitative Information
Other quantitative information relating to the ratio of the highest to the lowest salaries in the Bank and to the number
of employees affected by layoffs and to the total nominal amount of severance payments to be paid by Mega in 2023
is as follows:
Description Ratio
Ratio of highest to lowest employee salaries XX
Ratio of highest to lowest director salaries XX
Ratio of highest to lowest Commissioner salaries XX
Ratio of highest director and highest employee salaries XX
Nominal Severance Payments Per Person in 1 Year Total Employee
Above Rp1 billion XX
Above Rp500 million to Rp1 billion XX
Rp500 million and below XX
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Supporting Organs of the Board of
Commissioners
As set forth in the Board Manual, the Board of Commissioners is required to form an Audit Committee, a Risk Monitoring
Committee and a Remuneration and Nomination Committee to assist in the effective discharge of its duties and
responsibilities. A committee chairperson may only serve as chairperson of another committee with a maximum of 1 (one)
other committee. A more detailed explanation of the supporting committees of the Board of Directors is provided below:
Audit Committee
Pursuant to POJK No. 55/POJK.04/2015 on the Duty and Responsibility
Establishment and Guidelines for Implementing the The Audit Committee, as set forth in the Audit Committee
Work of the Audit Committee, the Audit Committee is Charter, has several duties and responsibilities to assist the
a committee formed by and responsible to the Board Board in carrying out its duties and functions. The duties
of Commissioners to assist the Board in performing its and responsibilities of the Audit Committee include, but
duties and functions. The purpose of establishing the are not limited to the following:
Bank Mega Audit Committee is to assist the Board of 1. Oversee and evaluate the planning and performance
Commissioners in fulfilling its oversight responsibilities of internal audit functions to assess the adequacy of
related to financial reporting, internal control systems, internal control, including the adequacy of the financial
conducting internal and external audits, implementing reporting process.
GCG principles, and complying with applicable laws and 2. Provide recommendations to the Board of Directors
regulations in accordance with the Bank’s objectives. regarding the preparation of the annual audit plan,
scope and budget.
Audit Committee Charter 3. Review the conduct of audits by internal auditors
This Audit Committee Charter is made by reference to and oversee the implementation of audit findings by
applicable laws and regulations Financial Services Authority the Board.
Regulation No. 55/POJK.04/2015 of 23 December 2015 4. Evaluate the conduct of audits by external auditors
on Formation and Guidelines for Work Performance of and/or public accountants in accordance with
Audit Committee. The Audit Committee Charter of the auditing standards, the adequacy of time spent on
Bank has been established as a reference for the Audit site, the evaluation of services provided and the
Committee in the performance of its functions and duties adequacy of sampling, and make recommendations
in accordance with the internal and external regulations. for improvements.
5. Review the compliance of the Bank’s financial statements
The Audit Committee Charter, which was signed by the with applicable financial reporting standards.
Bank’s Board of Directors on November 13, 2002, addresses
important issues such as the composition, structure, and Organizational Structure and Composition of the Audit
membership requirements; duties, responsibilities, and Committee
authority; committee rules; meetings, quorums, and In accordance with POJK no. 17/2023, the Charter of Audit
decision-making; the term of office of independent Committee of Bank Mega also regulates the structure and
committee members; the performance evaluation composition of the Audit Committee, which is appointed
mechanism; and the review period for working guidelines and dismissed by the Board of Commissioners and is
and regulations. responsible to the Board of Commissioners. The Audit
Committee consists of at least three members, all of whom
are independent. The Audit Committee is composed of
independent members of the Board of Commissioners and
independent parties from outside the Bank, each of whom
has expertise in the field of finance or accounting and one
of whom has expertise in the field of law or banking. This
structure of the Audit Committee is designed to comply
with POJK No. 17 of 2023, Article 64, Paragraph 1, relating
to the Audit Committee.
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Corporate Governance
The Bank’s Audit Committee is chaired by an independent commissioner and member with the following
organizational structure:
Chairman
Independent Commissioner
Anggota Anggota
Pihak Independen yang memiliki Pihak Independen yang memiliki
keahlian di bidang keuangan keahlian di bidang hukum
atau akuntansi atau perbankan
The Bank’s Audit Committee composition as of December 31, 2023 is as follows::
Nama Jabatan Tanggal Pengangkatan Keahlian
Hizbullah* Ketua 01 September 2023 Perbankan
Purwo Junianto Anggota 01 September 2023 Keuangan & Perbankan
Ivan Purnama Sanoesi Anggota 01 September 2023 Akuntansi & Perbankan
*Appointed as Chairman of the Audit Committee to replace Lambock V. Nahattands on August 31, 2023
A brief profile of each of the three members of the Audit Committee is set out below:
Profile of the Audit Committee Chairman
Hizbullah is the Independent Director and Chairman of the Audit Committee. A brief profile of him is provided in the
Company Profile section of this Annual Report.
Profile of the Audit Committee Members
A brief profile of the 2 (two) members of the Audit Committee who have been appointed since the year 2022 is given below:
Purwo Junianto
Member
Age 68 years of age at the end of the 2023 fiscal year
Citizenship Indonesian
Domicile Jakarta
Legal Basis of Appointment Appointed as a member of the Audit Committee of PT Bank Mega
Tbk by Directors’ Decree No. SK. 111/DIRBM/23, effective from
September 1, 2023
Tenure First: 2023—2027
Educational Background • Received a Bachelor of Economics degree from Gajah Mada University, Yogyakarta in 1978
• Received MBA degree from the University of Illinois, Urbana Champaign, USA in 1993
Concurrent Position Have no concurrent positions
Work Experience • Started his banking career in 1979 as a management trainee with the Export Import Bank / Exim Bank. His
last position at Exim Bank was Head of Credit Department in 1999.
• Joined Bank Mandiri for 2 years before resigning in 2001
• He was Finance Director of PT Tirto Bumi Prakarsatama from 2004 to 2015.
• Lecturer at MM UGM from 2002 to 2006
• Member of the Risk Monitoring Committee of PT. Bank Mega, Tbk. from 2008 to 2022
Affiliated Relationship Has no affiliation with members of the Board of Commissioners, Board of Directors, and major shareholders
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PT BANK MEGA Tbk 2023 Annual Report
Ivan Purnama Sanoesi
Member
Age 62 years of age at the end of the 2023 fiscal year
Citizenship Indonesian
Domicile Jakarta
Legal Basis of Appointment Appointed as a member of the Audit Committee of PT Bank Mega
Tbk by Directors’ Decree No. SK. 111/DIRBM/23, effective from
September 1, 2023
Tenure First: 2023—2027
Educational Background • Faculty of Economics, Department of Accounting, Tarumanegara University, 1988
• Master Degree in Financial Management, PPM Management College, 2004
Concurrent Position • Member of PT Risk Monitoring Committee. Bank Hibank Indonesia (Member of BNI)
• Member of PT Audit Committee. Bank BTPN, Tbk.
• Member of PT Risk Monitoring Committee. Bank Ina Perdana, Tbk.
• Member of PT Risk Monitoring Committee. BCA Digital
Work Experience • From 1986 to 2016, held various positions in PT. Bank Central Asia Tbk; starting as Audit Staff, Head of Audit
Department/Affairs, Head of Audit Office and Deputy Head of Audit Department
• From 2016 to 2018, as Internal Audit and Risk Management Consultant at PT. Central Sentosa Finance
• Served as independent member of Risk Monitoring Committee and member of Audit Committee in various
financial services institutions
Affiliated Relationship Has no affiliation with members of the Board of Commissioners, Board of Directors, and major shareholders
Audit Committee Meeting
POJK No. 17/2023 stipulates that the meetings of the Audit Committee shall be held at least 1 (one) time in 1 (one)
month. This is in line with the Bank’s Mega Audit Committee Charter, which stipulates that Audit Committee meetings
shall be held periodically at least 1 (one) time in 1 (one) month and can only be held if the majority or more than ½ of
the total members attend. Attendance of all Audit Committee members at internal Audit Committee meetings and
agendas is as follows:
Name Total Meetings Total Attendance Attendance Level
Lambock V. Nahattands 7 Kali 7 100 %
Hizbullah 7 Kali 7 100 %
Purwo Junianto 14 Kali 14 100 %
Ivan Purnama Sanoesi 14 Kali 14 100 %
(*) Bpk. Hizbullah diangkat sebagai Ketua Komite Audit effektif per tanggal 01 September 2023.
No Date Meeting Agenda
1 13-Jan-23 Closing meeting with external auditors (Crowe), Presentation of audit implementation for fiscal year 2022
2 24-Jan-23 • Evaluation of PT Bank Mega Tbk’s IADT task implementation results for Semester II 2022
• Evaluation of the implementation of the Board of Directors’ follow-up on internal and external audit
findings for Semester II 2022
3 31-Jan-23 Evaluation of PT’ Bank Mega Tbk’s IADT work plan and budget in 2023
4 28-Mar-23 Evaluation of the audit results of PT Bank Mega Tbk by the Public Accounting Firm (KAP) for the Financial
Year 2022
5 02-May-23 Evaluation of the udit report for the first quarter of 2023
6 09-May-23 Evaluation of compliance of financial reports of PT Bank Mega Tbk with the Accounting Standards for
December 31, 2022 and March 31, 2023
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Corporate Governance
No Date Meeting Agenda
7 18-Jul-23 • Evaluation of PT Bank Mega Tbk’s IADT task implementation results for Semester I 2023
• Evaluation of the implementation of the Board of Directors’ Follow-up on Internal & External Audit
Findings for Semester I 2023
8 19-Sep-23 Proposed Appointment of Audit Firm (KAP) for FY 2023
9 26-Sep-23 Evaluation of the Results of the Implementation of PT Bank Mega Tbk’s IADT Tasks for August 2023
10 03-Oct-23 Kick-off meeting with the external auditor (KAP AAJ/RSM) for the implementation of the financial statements
audit for FY 2023
11 17-Oct-23 Renewal of the Audit Committee Charter
12 20-Oct-23 Evaluation of PT Bank Mega Tbk’s IADT task implementation results for September 2023
13 14-Nov-23 Evaluation of PT Bank Mega Tbk’s IADT task implementation results for October 2023
14 12-Dec-23 Evaluation of PT Bank Mega Tbk’s IADT task implementation results for November 2023
(*) The meeting frequency is 1 (one) time in 1 (one) month starting from September 2023 in accordance with POJK No. 17 of 2023
Independence of the Audit Committee 4. Has no affiliation with members of the Board of
As set forth in the Audit Committee Charter, each member Commissioners, members of the Board of Directors
of the Audit Committee has complied with independence or major shareholders of the Bank.
requirements. The independence of each member of the
audit committee may be measured by compliance with Training During the Fiscal Year
the requirements below: Hizbullah, as the Chairperson of the Audit Committee,
1. Have no shareholding interest, directly or indirectly, attended various training sessions, which can be found in
in the company; the “Company Profile” of in this Annual Report.
2. Have no business relationship, either directly or
indirectly relating to the operations of the Company; Implementation of the Audit Committee’s Activities
3. Not an Insider at any Certified public accountant, Law The Audit Committee helped to perform its oversight
Firm, Public Appraiser or other party providing audit function on the Bank’s performance throughout the year.
and/or non- audit services, assurance, non-assurance, The Audit Committee’s work program and implementation
appraiser and/or other consulting services to the for the year are as follows:
Company within the last 6 (six) months;
No Work Program Implementation
1 Evaluate the IADT 2023 Annual Audit Work Plan An evaluation of the 2023 IADT Annual Audit Work Plan (RKAT) was performed.
(RKAT).
2 Evaluate the compliance of the financial statements Performed an evaluation of the compliance of the financial statements of PT Bank Mega
of PT Bank Mega Tbk with accounting standards Tbk with accounting standards
3 Evaluate the results of PT Bank Mega Tbk’s audit An evaluation of the results of the audit of PT Bank Mega Tbk by KAP for the financial
performance with Public Accounting Firm year 2022 was performed.
4 Make recommendations for the appointment of A recommendation was made for the appointment of a public accounting firm to audit
a public accounting firm for the fiscal year 2023. the financial statements for the financial year 2023.
5 Make recommendations for the appointment of A recommendation was made for the appointment of a Public Accounting Firm to conduct
independent quality controllers from external parties a review of the internal audit performance.
to review the performance of internal audit
6 Evaluate the results of the implementation of An evaluation has been made of the results of the internal audit function and the adequacy
the internal audit and the adequacy of the audit of audit reporting. This is done by evaluating the monthly internal audit report and
reporting for the fiscal year 2023 presenting it in the minutes of the review meeting, which is then presented to the Board
of Commissioners.
7 Evaluate the implementation of the Board’s follow- The implementation of the Board’s follow-up actions on internal and external audit
up of internal and external audit findings. findings has been evaluated.
8 Renewal of the Audit Committee Charter The Audit Committee Charter has been updated in accordance with the Financial Services
Authority Regulation No. 17 of 2023 dated September 14, 2023 on the Implementation
of Governance for Commercial Banks
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Risk Monitoring Committee
The Risk Monitoring Committee has been established quorums, and decision-making; the term of office of
in order to implement the principles of the GCG and in independent committee members; the performance
view of the increasingly complex duties and functions of evaluation mechanism; and the review period for working
the Board of Commissioners in the supervision of Bank guidelines and regulations.
Mega. This Committee has been established by the
Board of Commissioners in order to assist the Board of Duty and Responsibility
Commissioners in fulfilling its duties and responsibilities The Risk Monitoring Committee has a number of duties
in its supervisory function and to make recommendations and responsibilities to assist in the performance of the
to the Board of Commissioners in order to ensure that the duties and functions of the Board of Commissioners as
implementation of the risk management of the Bank meets set forth in the Risk Monitoring Committee Charter. The
the elements of adequate risk management procedures duties and responsibilities of the Risk Monitorin Committee
and methods. include the following:
1. Assessing the adequacy of the risk management
The Risk Monitoring Committee Charter policies and the implementation of the Bank’s policies,
The Bank has established a Risk Monitoring Committee as well as monitoring and evaluating the performance
Charter with reference to the provisions of applicable laws of the duties of the Risk Management Committee and
and regulations, including POJK No. 17 of 2023 on the the Risk Management Department.
implementation of governance for commercial banks and 2. Providing opinions and recommendations to the
SEOJK No. 34/SEOJK.03/2016 on the implementation of Board regarding the Bank’s risk management policies
risk management for commercial banks. and implementation.
3. Providing opinions and recommendations to the
The Risk Monitoring Committee Charter, which was signed Board of Commissioners on the performance of the
by the Bank’s Board of Commissioners on November 13, duties of the Risk Management Committee and the
2002, addresses important issues such as the composition, Risk Management Work Unit, including integrated
structure, and membership requirements; duties, risk management.
responsibilities, and authority; committee rules; meetings,
Organizational structure and composition of the Risk Monitoring Committee
Bank Mega’s Risk Monitoring Committee Charter also determines the structure and membership of the Risk Monitoring
Committee, which is appointed and removed by the Board of Commissioners and is responsible to the Board of
Commissioners. The Risk Monitoring Committee is composed of at least three members, one of whom is an independent
commissioner, one (1) independent party with expertise in risk management and one (1) independent party with expertise
in finance. The structure of the Risk Monitoring Board meets the requirements of Article 65 (1) of the POJK no. 17 of 2023.
The Bank’s Risk Monitoring Committee is chaired by an Independent Commissioner and has the following
organizational structure:
Chairman
Independent Commissioner
Member Member
Independent party with Independent party with expertise
expertise in finance in risk management
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The Bank’s Risk Monitoring Committee composition as of December 31, 2023 is as follows:
Name Chairman Appointment Date Expertise
Achjadi Ranuwisastra Chairman 01 Maret 2022 Perbankan
Iramady Irdja Member 01 Maret 2022 Keuangan
Adrial Salam Member 01 Maret 2022 Manajemen Risiko
A brief profile of each of the three members of the Risk Monitoring Committee is set out below:
Profile of the Risk Monitoring Committee Chairman
Achjadi Ranuwisastra is the Independent Director and Chairman of the Risk Monitoring Committee. A brief profile of
him is provided in the Company Profile section of this Annual Report.
Profile of the Risk Monitoring Committee Members
A brief profile of the 2 (two) members of the Risk Monitoring Committee who have been appointed since the year 2022
is given below:
Iramady Irdja
Member
Age 68 years of age at the end of the 2023 fiscal year
Citizenship Indonesian
Domicile Jakarta
Legal Basis of Appointment Appointed as a member of PT Risk Monitoring Committee PT Bank
Mega Tbk by Directors’ Decree No. SK.025/DIRBM/22, effective
March 1, 2022
Tenure First: 2022—2027 (5 years)
Educational Background • Completed Master of Science (S2) education, National University in 2018
• Received Doctorate (S3) in Political Science (specialization: political economy), National University in 2021
Concurrent Position Have no concurrent positions
Work Experience • Started his career at Bank Indonesia in 1981 with his last position as Deputy Director of Bank Indonesia - Head
of Bank Supervision in the working area of North Sumatra and Nangroe Aceh Darussalam (NAD), 2008 – 2011
• MSE and Sharia Economic Development Advisor in Bank Indonesia Sumbagteng Working Area (Sumbar,
Riau, Jambi, Riau Islands), 2011 – 2012
• Consultant Committee LA-Indosat, 2015 – 2018
• Member of the Audit Committee of PT. Bank Mega, Tbk. from 2013 to 2022
Affiliated Relationship Has no affiliation with members of the Board of Commissioners, Board of Directors, and major shareholders
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Adrial Salam
Member
Age 64 years of age at the end of the 2023 fiscal year
Citizenship Indonesian
Domicile Jakarta
Legal Basis of Appointment Appointed as a member of PT Risk Monitoring Committee PT Bank
Mega Tbk by Directors’ Decree No. SK.025/DIRBM/22, effective
March 1, 2022
Tenure First: 2022—2027 (5 years)
Educational Background In 2001, he graduated from Pancasila University with a Master of Management Degree.
Concurrent Position Have no concurrent positions
Work Experience • Worked for Bank Mandiri from 1999 to 2016, having held various positions
• 1999 - 2005 Served as Branch Manager at Bank Mandiri
• 2006 - 2008 served as Special Audit Investigator
• 2008 - 2011 served as Regional Head of Internal Control of Bank Mandiri for Jakarta and West Java Region
• 2011 - 2012 he served as Branch Area Manager
• 2012 - 2016 he served as Head of Internal Audit of Bank Mandiri.
• 2015 - 2016 he served as Head of Transformation Team for Audit at Bank Mandiri
• From 2005 to 2016 as a teacher of Banking Operations Module and Anti-Fraud Prevention Module
• From 2015 to date, teacher for Risk Management Certification.
• Member of Audit Committee of PT Bank Mega Tbk from 2015 to 2022
• Served as member of PT Audit Committee of PT Mandiri Inhealth Tbk from 2016 to 2022
Affiliated Relationship Has no affiliation with members of the Board of Commissioners, Board of Directors, and major shareholders
Risk Monitoring Committee Meeting
POJK No. 17/2023 stipulates that the Risk Monitoring Committee shall meet at least 1 (one) time in 1 (one) month.
This is in accordance with the Charter of the Risk Monitoring Committee of the Bank Mega, which also stipulates that
the meetings of the Risk Monitoring Committee shall be held periodically at least 1 (one) time in 1 (one) month and
can be held only if the majority or more than ½ of the total number of members are present. The level of attendance
of all members of the Risk Monitoring Committee at the internal meetings of the Risk Monitoring Committee and the
agenda of the meetings is the following:
Name Total Meetings Total Attendance Attendance Level
Achjadi Ranuwisastra 7 kali 7 kali 100%
Iramady Irdja 7 kali 7 kali 100%
Adrial Salam 7 kali 7 kali 100%
No Date Meeting Agenda
1 03-Feb-23 Quarter IV/2022 Risk Profile Assessment
2 10-Feb-23 Evaluation of risk management implementation in 2022
3 02-May-23 Quarter I / 2023 risk profile assessment
4 21-Jul-23 Quarter II// 2023 risk profile evaluation
5 13-Oct-23 Renewal of Risk Monitoring Committee Charter
6 03-Nov-23 Quarter III / 2023 Risk Profile Evaluation
7 22-Dec-23 Risk profile evaluation for November 2023
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Corporate Governance
Independence of the Risk Monitoring Committee 2. A personal statement of independence shall be
The Risk Monitoring Committee Charter requires that provided by the Independent Party.
each member of the Risk Monitoring Committee meet
independence requirements. The independence of Training During the Fiscal Year
each member of the Risk Monitoring Committee can Mr. Achjadi Ranuwisastra, as the Chairman of the Risk
be measured by the fulfillment of the requirements set Monitoring Committee, attended various training sessions,
forth below: which are listed in the Company Profile section of this
1. Former members of the Board of Directors, executive Annual Report.
officers or parties having a relationship with the
Bank that may influence the person’s ability to act Implementation of Risk Monitoring Committee Activities
independently must complete a cooling off period of at The Risk Monitoring Committee has contributed to
least 6 (six) months before becoming an independent the implementation of the monitoring function of Bank
party, except for former members of the Board of Mega’s performance throughout the year 2023. The Risk
Directors who are in charge of supervisory functions or Monitoring Committee’s work program and implementation
officers who perform supervisory functions at the Bank. for this year are as follows:
No Work Program Implementation
1. Evaluate the Risk Profile of Bank Mega An assessment of Bank Mega’s risk profile was carried out for the quarter IV/2022, the
quarter I/2023, the quarter II/2023 and the quarter III/2023. The risk profile was prepared
in accordance with the regulatory requirements. The Bank’s risk profile is relatively stable
during 2023, i.e. at a low to moderate level.
2. Evaluate the effectiveness of the Risk Management Active participation in monthly KMR meetings. KMR and RIMG have performed their
Committee and the Risk Management Department functions as they should, so that the implementation of risk management has been
carried out in accordance with the regulations. Risk parameters exceeding risk appetite
and entering risk tolerance were discussed and improvements were pursued.
3. Assess the effectiveness of the Integrated Risk Actively participate in quarterly KMRT meetings. KMRT in Integrated Financial Mega
Management Committee Corporations has been conducted in accordance with the provisions. The integrated risk
profile can be maintained at a low to moderate level until October 2023.
4. Evaluates monthly risk limit reports and attends Monitor risk limits for credit risk, market risk, liquidity risk, strategic risk, operational risk,
monthly ALCO meetings. In general, the risk limit legal risk, compliance risk and reputational risk.
can be maintained within the Bank’s risk appetite
and risk tolerance.
5. Provide information and proposals to the Board This information and suggestions is communicated to the Board of Commissioners via
of Directors Service Memos throughout 2023
6. Evaluate the implementation of the 2023 Recovery The results of the evaluation is communicated to the Board of Commissioners via
Plan Service Memo.
7 Evaluate the simulation of stress test implementation The results of the evaluation is communicated to the Board of Commissioners via
(solvency & liquidity) Service Memo.
8. Evaluate the implementation of the compliance An evaluation of the implementation of the compliance function was conducted for the
function per semester in 2022 and 2023 second half of 2022 and the first half of 2023.
9. Renewal of the Risk Monitoring Committee Charter The Risk Monitoring Committee Charter has been updated in accordance with the
Financial Services Authority Regulation No. 17 of 2023 dated September 14, 2023 on
the implementation of governance for commercial banks.
Remuneration and Nomination Committee
The Remuneration and Nomination Committee (KRN) is Remuneration and Nomination Committee Charter
a committee formed by and responsible to the Board of The Bank has established a Remuneration and Nomination
Commissioners to assist in the performance of the functions Committee Charter with reference to the provisions of
and duties of the Board of Commissioners with respect to applicable laws and regulations, including POJK No. 17/2023
remuneration and nomination of members of the Board of on the implementation of governance for commercial banks
Commissioners and members of the Board of Directors. The and POJK No. 45/2015 on the Implementation of Governance
Remuneration and Nomination Committee has also been in the Provision of Remuneration for Commercial Banks.
formed in order to implement the principles of the GCG and to
take into account the increasingly complex duties and functions
of the Board of Commissioners in the supervision of Bank Mega.
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The important matters regulated in the Compensation and The duties and responsibilities with respect to the
Nomination Committee Charter, which was signed by the Nominating Policy are as follows:
Bank’s Board of Directors on November 13, 2023, are the 1. Make recommendations to the Board of Commissioners
composition, structure and membership requirements, duties regarding the composition of the Board of Directors
and responsibilities and powers, committee rules, meetings, and/or the Board of Commissioners, the guidelines
quorum and decision-making, term of office of independent and criteria required in the nomination process, and
committee members, performance evaluation mechanism, the performance evaluation guidelines for the Board
and review period of work guidelines and regulations. of Directors and/or the Board of Commissioners.
2. Assist the Board of Trustees in evaluating the
Duty and Responsibility performance of directors and/or members of the
The Remuneration and Nomination Committee, as set Board of Trustees based on benchmarks established
forth in the Remuneration and Nomination Committee as evaluation materials.
Charter, has several duties and responsibilities to assist the 3. Make recommendations to the Board regarding
Board in carrying out its duties and functions. The duties capacity development programs for directors and/or
and responsibilities of this committee with respect to the members of the Board of Commissioners.
remuneration policy include the following:
1. Make recommendations to the Board regarding Organizational structure and composition of the
the compensation structure, policy and amount of Remuneration and Nomination Committee
compensation for members of the Board of Directors The Bank’s Remuneration and Nomination Committee
and/or members of the Board of Commissioners, to Charter also regulates the structure and composition of the
be evaluated by the Compensation and Nomination Remuneration and Nomination Committee, which must be
Committee at least 1 (one) time in 1 (one) year. composed of at least: 1 (one) independent director, who
2. Assist the Board of Commissioners in conducting is also the Chairman; 1 (one) non-independent director;
performance evaluations in accordance with the and 1 (one) executive officer in charge of human resources
compensation received by each director and/or or 1 (one) employee representative of the Bank. If the
member of the Board of Commissioners. members of the Remuneration and Nomination Committee
3. Provide evaluation results and recommendations are determined to be more than 3 (three) persons, the
to the Committee regarding the overall employee Independent Committee shall be composed of at least
compensation policy to be presented to the Board. 2 (two) persons.
The Bank’s Remuneration and Nomination Committee shall be chaired by an independent member and shall have the
following organizational structure:
Chairman
Independent Commissioner
Member Member
Komisaris Non Independen Pejabat Eksekutif yang
membawahi fungsi SDM/
Perwakilan Pegawai Bank
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The Bank’s Remuneration and Nomination Committee composition as of December 31, 2023 is as follows:
Name Chairman Appointment Date Expertise
Achjadi Ranuwisastra Chairman March 1, 2022 Banking
Yungki Setiawan Member March 1, 2022 Finance
Anwar V. Purba Member March 1, 2022 HR
A brief profile of each of the three members of the Remuneration and Nomination Committee is set out below:
Profile of the Remuneration and Nomination Committee Profile of the Remuneration and Nomination Committee
Chairman Members
Achjadi Ranuwisastra is the Independent Director and A short profile of the Non-Independent Commissioner,
Chairman of the Remuneration and Nomination Committee. Yungki Setiawan, can also be found in the section of this
A brief profile of him is provided in the Company Profile Annual Report entitled Company Profile. Meanwhile, a
section of this Annual Report. brief profile of Anwar V. Purba can be found below:
Anwar V. Purba
Member
Age 59 years of age at the end of the 2023 fiscal year
Citizenship Indonesian
Domicile Jakarta
Legal Basis of Appointment Reappointed as a member of the Remuneration and Nomination
Committee of PT Bank Mega Tbk by Directors’ Decree No. SK.
029/DIRBM/22, effective as of March 1, 2022
Tenure First: 2022—2027 (5 years)
Educational Background • Received Bachelor’s Degree from the Faculty of Psychology, University of Indonesia and
• Completed the Executive Master in Business Administration Program at the Asian Institute of Management,
Manila, Philippines
Concurrent Position Have no concurrent positions
Work Experience Rejoined Bank Mega in 2008 and held the position of Head of Human Capital Management
Affiliated Relationship Has no affiliation with members of the Board of Commissioners, Board of Directors, and major shareholders
Remuneration and Nomination Committee Meeting for regular meetings to be held at least once every 3
POJK No. 17/2023 stipulates that the meetings of the (three) months. This meeting shall be held if the majority
Remuneration and Nomination Committee shall be held of the members of the Committee are present, including
at least 1 (one) time every 3 (three) months. This is in the presence of 1 (one) Independent Director and 1 (one)
accordance with the Charter of the Remuneration and Executive Officer in charge of Human Resources or 1 (one)
Nomination Committee of Bank Mega, which provides representative of the Bank’s employees.
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The level of attendance of all members of the Remuneration and Nomination Committee at the internal meetings of
the Remuneration and Nomination Committee and the agenda of the meetings are as follows:
Name Total Meetings Total Attendance Attendance Level
Achjadi Ranuwisastra 5 kali 5 kali 100%
Yungki Setiawan 5 kali 5 kali 100%
Anwar V. Purba 5 kali 5 kali 100%
No Date Meeting Agenda
1 16-Jan-23 Recommendations for the Appointment of Directors of PT Bank Mega Tbk.
2 16-Feb-23 Recommendations for the Appointment of Commissioners and Vice President Director of PT Bank Mega Tbk.
3 28-Feb-23 Proposed Honorarium/Salary and Allowances for the Board of Commissioners and Directors in 2023 as
well as the Division of Directors’ Duties
4 30-Aug-23 Evaluation of the implementation of the Remuneration Policy for Semester I 202
5 30-Oct-23 Alignment of the Remuneration and Nomination Committee Work Guidelines and Rules of Procedure
Alignment of Nomination Policies for the Board of Commissioners and Members of the Board of Directors
Training During the Fiscal Year
Achjadi Ranuwisastra and Yungki Setiawan, attended various training sessions, which are listed in the Company Profile
section of this Annual Report.
Implementation of Remuneration and Nomination Committee Activities
The Remuneration and Nomination Committee has contributed to the implementation of the monitoring function of
Bank Mega’s performance throughout the year 2023. The Remuneration and Nomination Committee’s work program
and implementation for this year are as follows:
No Work Program Implementation
1 Recommendations for the appointment of the Proposed to the Board of Commissioners, to be approved by the General Meeting of
Directors of the AGMS in 2023. Shareholders of PT Bank Mega Tbk in 2023.
2 Recommendations for the appointment of Board Proposed to the Board of Commissioners, to be determined at the General Meeting of
of Commissioners and Vice President Directors at Shareholders of PT Bank Mega Tbk Tbk in 2023.
the 2023 AGMS.
3 Proposed remuneration for members of the Board Proposed to the Board of Commissioners, to be determined after the General Meeting
of Commissioners and Directors in 2023. of Shareholders of PT Bank Mega Tbk in 2023.
4 Evaluation of the implementation of the The results of the evaluation is submitted to the Board of Commissioners.
remuneration policy for the first half of 2023.
5 Alignment of the Remuneration and Nomination The Work Guidelines and Rules of Procedure of the Remuneration and Nomination
Committee Work Guidelines and Rules of Procedure Committee have been aligned with the Financial Services Authority Regulation No.
17 of 2023 dated September 14, 2023 on the Implementation of Governance for
Commercial Banks.
6 Alignment of Nomination Policies for the Board The Nomination Policy for the Board of Commissioners and members of the Board of
of Commissioners and Members of the Board of Directors has been aligned with the Financial Services Authority Regulation No. 17 of
Directors 2023 dated September 14, 2023 concerning the Implementation of Governance for
Commercial Banks.
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Corporate Governance
Supporting Organs of the Board
of Directors
According to the Board Manual, the Directors of the Bank The Board of Directors has formed several Executive
may form committees as required to assist in carrying out Committees to assist it in carrying out its duties and
their duties and responsibilities in an effective manner. responsibilities in the following tabel. A summary of the
Upon the formation of such committee, the Board of Executive Committee meetings is provided at the end of
Directors shall have a duty to evaluate the performance this section.
of the committee at the end of each financial year.
No Committee Number of Director Decree Date of Director Decree
1 Risk Management Committee SK.No.069/DIRBM/23 June 12, 2023
2 Assets dan Liabilities Committee (ALCO) SK.No.064/DIRBM/23 May 4, 2023
3 Credit Policy Committee SK.No.053/DIRBM/14 June 5, 2014
4 Information Technology Committee SK.NO.067/DIRBM/23 June 5, 2023
5 Human Resources Committee SK.No.062/DIRBM/23 April 13, 2023
6 Product Committee SK.No.086/DIRBM/18 October 26, 2018
7 Crisis Management Committee SK.No.076/DIRBM/23 June 13, 2023
8 Credit Committee SK.NO.123/DIRBM/23 October 2, 2023
In addition, within the framework of the Mega Corpora Financial Conglomeration, the Bank, as the main entity to carry
out its duties and responsibilities, has established the following committee:
No Committee Number of Director Decree Date of Director Decree
1 Integrated Risk Management Committee SK Direksi No. SK.077/DIRBM/23 June 13, 2023
2 Integrated Governance Committee SK Dekom No.SK. 006/DEKOM/V/2023 May 15, 2023
A more detailed explanation of the supporting committees of Directors can be found below:
Risk Management Committee
Duties and Responsibilities Bank’s external and internal conditions affecting
The authority and responsibility of the Risk Management capital adequacy, the Bank’s risk profile, and ineffective
Committee shall be to evaluate and make recommendations implementation of risk management based on
to the President Director regarding risk management, evaluation results.
including, at a minimum, the following 3. Establishing policies and/or business decisions that
1. Preparation of risk management policies and deviate from normal procedures, such as exceeding
amendments thereto, including risk management significant business expansion compared to the bank’s
strategies, level of risk assumed and risk tolerance, previously established business plan, or taking risk
risk management framework and contingency plans positions/exposures that exceed predetermined limits.
to anticipate the occurrence of abnormal conditions. 4. Determining the risk limit (risk appetite and risk
2. Improving the risk management process periodically tolerance) for each risk area (risk taking limit).
or on an ad hoc basis as a result of changes in the
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PT BANK MEGA Tbk 2023 Annual Report 5. Monitor, evaluate and implement risk limits in Risk Management Committee Activities in 2023 accordance with applicable risk limit policies. During 2023, the Risk Management Committee held 6. Evaluate the Risk Profile Report and the PTKB Report meetings with the following topics of discussion: before submitting them to the Financial Supervisory Authority (OJK) as a routine report. 7. Monitor significant issues through reports submitted by the Risk Management Committee Secretariat. No. Discussion Materials 1. Assessment of the Bank's health for the second half of 2022 2. Monitoring of risk limits Position at December 31, 2022 3. Economic Sector Limit Monitoring as of December 2022 4. ITCR Dashboard and PEX Update 5. Cyber Security Matrix Assessment 6. Digital Maturity Assessment 7. Operational Risk Analysis Monitoring 8. Risk Limit Monitoring as of January 2023 9. Economic Sector Limit Monitoring & Review 10. Changes to the CKPN Calculation Guidebook 11. Monitoring of risk limits as of February 2023 12. Monitoring of economic sector limits as of February 2023 13. Review of credit risk profile parameters 14. Risk profile for the period Quarter I - 2023 15. Risk Limit Monitoring as of March 2023 16. Clear Desk & Clear Screen Assessment 17. Risk Limit Monitoring as of April 2023 18. Monitoring of Economic Sector Limits as of April 2023 19. Submission of IT & Cyber Risk Profile Parameters 20. Risk Limit Monitoring Position May 2023 21. Monitoring Economic Sector Limits as of May 2023 22. CCPL Portfolio Review 23. Bank Health Level Assessment Period I - 2023 24. Monitoring of the risk limits as of June 2023 25. Review of liquidity risk limit Risk parameters 26. Monitoring of economic sector limits as of June 2023 27. Monitoring of risk limits as of July 2023 28. Monitoring of Economic Sector Limits as of July 2023 29. Monitoring of the risk limits as of August 2023 30. Monitoring of Economic Sector Limits as of August 2023 31. Social Engineering Exercise Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 293
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Corporate Governance
No. Discussion Materials
32. Application Risk Profile M Smile
33. Dormant account monitoring
34. Risk Profile Report for III Quarter - 2023
35. Monitoring Economic Sector Limit as of September 2023
36. Monitoring Economic Sector Limit as of September 2023
37. Monitoring of Risk Limit as of October 2023
38. Monitoring of Economic Sector Limit as of October 2023
39. Risk Limit Monitoring as of November 2023
40. Economic Sector Limit Monitoring as of November 2023
Assets And Liabilities Committee (ALCO)
Duties and Responsibilities of the ALCO Committee Bank maintains the Bank-wide risk level at a level
The Assets and Liabilities Committee (ALCO) has the commensurate with its risk appetite.
following duties and responsibilities: 4. Determine interest rates and/or pricing for all products
1. Establish short- and long-term financial goals. and services of the Bank.
2. Ensuring that the Bank’s financial targets are approved
by the Bank Commissioner. Assets and Liabilities Committee Activities in 2023
3. Define the ALMA (Assets and Liabilities Management) The Assets and Liabilities Committee held meetings
strategy and ensure that, in its implementation, the throughout 2023 with the following topics of discussion:
No. Discussion Materials
1. Economic Indicator: The Fed's rate hike has peaked. Inflation in various countries is trending down, and Indonesia's economic growth is
expected to remain strong.
2. Risk Management: Discussion on the risk limits and risk tolerance of various financial indicators such as LDR, LCR, NSFR, capital ratio and
other financial indicators.
3. Financial Forecast: Credit performance position, DPK and PBT.
4. Third party fund management scenarios.
Credit Policy Committee
Duties and Responsibilities of the Credit Policy Committee • The results of the monitoring and evaluation of the
The duties and responsibilities of the Credit Policy implementation of the credit policies implemented.
Committee shall be to assist the Board of Directors in 2. Provide to the Board of Directors, with a copy to the
the management of the Bank with respect to: Board of Commissioners, in periodic written reports,
suggestions for corrective actions to be taken to
1. Submit regular written reports to the Board of Directors, mitigate risks that may arise from the implementation
with a copy to the Board of Commissioners, regarding of a policy.
• The results of the supervision of the implementation
and execution of the Bank’s credit policy.
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PT BANK MEGA Tbk 2023 Annual Report 3. Hold regular meetings at least once every 2 (two) Credit Policy Committee Activities in 2023 months. The results of these routine meetings will During 2023, the Credit Policy Committee has held be presented in the form of Credit Policy Committee several meetings to discuss the following credit policy Meeting Minutes. related matters: No. Discussion Materials 1. Update on the Use of Bank Scorecards. 2. Mega Investment Backed Loan I. 3. Card Printing Management (Credit/Personal Loan Cards, ATM/Debit Cards, Priority Pass Cards and Prepaid Cards). 4. Merchant Acquiring Acquisition Process I. 5. Updated guidance book for determining the allowance for credit losses on financial assets. 6. Merchant Acquiring Acquisition Process (Bank Indonesia Thematic Findings) II. 7. Determination of Certain Economic Sectors and Regions Requiring Special Treatment for Covid 19 Restructuring Debtors 8. Update on the use of external ratings and determination of risk weights in the calculation of credit RWA and CKPN. 9. Conditions for using public accounting services and public accounting firms for debtors. 10. Credit Fees and Trade Finance & Services Transaction Rates. 11. Authorization matrix for program fee expenditures, fee waivers, and credit card and personal loan discounts. 12. Approval of consumer credit cards and business credit cards. 13. Discussion of consumer credit card application requirements and process. 14. Enhancements to the Credit Facility Report (LFK) provisions. 15. Credit card delinquency collection update. 16. Risk Limit Credit Trigger & Action Tools Mechanism. 17. Bank Mega Credit Restructuring Committee Update. 18. Synergy between Bank Mega and Allo Bank in Credit Review Collaboration. 19. Update on Trust Receipt (T/R) Facility provisions. 20. Update on Bank Mega's Risk Limit Policy. 21. Update on Rescue and Settlement of Problem Credit (Non Credit Card). 22. Credit disbursement. 23. Update on Imported Product Provisions. 24. Mall Outlet Financing. 25. Mega Investment Backed Loan II. 26. Financing Limits Based on Economic Sector & Economic Sector Monitoring Mechanism. 27. Provisions for Export Products. 28. Name Lending Policy. 29. MPC Point. 30. Updating the authority of officials in the credit sector. 31. Bank Mega Credit Committee. 32. Provisions for Providing Back to Back Credit Facilities with DHE SDA as Collateral. 33. Update on the provision of back to back credit facilities. 34. Indogrosir and Indomarco Sub-Distributor Financing. Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 295
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Corporate Governance
No. Discussion Materials
35. MPC Point.
36. Provision of Loans with Deposit Guarantee (PJD).
Information Technology Committee
Duties and Responsibilities of the Information Technology sector so that the Bank’s investments in the information
Committee (IT Committee) technology sector contribute to the achievement of
The duties and responsibilities of the Information the Bank’s business objectives.
Technology Committee are to support the management 7. Monitoring of information technology performance and
function of the Bank by the Board of Directors with respect efforts to improve information technology performance.
to information technology, namely to provide direction 8. Efforts to effectively, efficiently and timely solve various
and decisions in this area. scope as follows: Information Technology related problems that cannot
1. Information Technology Strategic Plan that is consistent be solved by the work units using and organizing
with the Bank’s strategic plans and business activities. Information Technology.
2. Formulation of key information technology policies, 9. Adequacy and allocation of the Bank’s resources.
standards and procedures. 10. Evaluate and approve the implementation of
3. Align approved information technology projects with information technology projects exceeding
the information technology strategic plan. Rp1,000,000,000 (one billion rupiah).
4. Ensure that the implementation of information 11. Review project effectiveness after go-live against the
technology projects is consistent with the agreed pre-defined forecast / plan.
project plan.
5. Compatibility between information technology and Information Technology Committee Activities in 2023
the needs of management information systems and During the year 2023, the Information Technology
the needs of the Bank’s business. Committee has had several meetings for the discussion
6. Effectiveness of the measures to minimize the risks of of material related to information technology policy,
the Bank’s investments in the information technology as follows:
No. Discussion Materials
1. Internet Banking Corporate
2. Infrastructure RSTI
3. SWIFT - ISO
4. PSAK 50/55
5. Supply Chain Financing
Human Resources Committee
Duties and Responsibilities of the Human Resources 2. Discuss and develop the organizational structure of
Committee the Bank, including the establishment of job titles.
The Human Resources Committee shall have the 3. Determine and discuss compensation policies
following duties and responsibilities in support of the for employees.
Board’s management functions with respect to human 4. Determine awards/sanctions and the form or amount
resources development: of awards/sanctions for employees.
1. Study and discuss problems in the field of human
resources and determine direction and policy in
human resources.
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Human Resources Committee Committee Activities in 2023
The Human Resources Committee held several meetings to discuss matters related to human resources policies during
2023, as follows:
No. Discussion Materials
1 Discussion of cases occurring at branches
2 Recommendations for sanctions for audit findings at branch offices
3 Review of periodic salary increases for employees in 2023
4 Employee bonuses in 2023.
Product Committee
Duties and Responsibilities of the Product Committee 5. Submit to the OJK, in accordance with the regulations,
The Product Committee shall have the following duties each plan and implementation report on the issuance
and responsibilities: of new bank products or activities prepared by
1. Ensure that new products or activities to be developed the initiator.
are consistent with the Bank’s plans and strategies and 6. Evaluate the Bank’s products and activities.
the risks to which the Bank is exposed. 7. Monitor the implementation of product assessments
2. Provide approval and recommendations for proposed conducted by the initiator/product owner.
new products or operations.
3. Ensure the completeness of the documentation in the Product Committee Activities in 2023
basic approval process for product proposals and the The Product Committee has held several meetings to
registration of each new product or activity application. discuss product development material throughout 2023.
4. Monitor compliance with regulations governing the These meetings include:
issuance of new products or activities.
No. Discussion Materials
1. Mega Proteksi Optima Link
2. Investment Backed Loan
3. Mega Asset Protected Mutual Funds 22
4. Safe Deposit Box (SDB) Cooperation between PT Bank Mega Tbk with PT Bank Mega Syariah
5. New savings product "Mega Zaver
6. Contactless debit card issuance
7. VISA Plus as ATM Acquirer
8. Loan On Card (LOC) on M-Smile
9. Digital Credit Card General Flow - M-Auto & Web Onboarding
10. Pros and Cons of CCV and Exp Date CC at M-Smile
11. M-Smile Project Update
12. Impact of changes and synchronization of customer data
13. KKPD Project
14. Individual Mega Internet Closing
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Corporate Governance
No. Discussion Materials
15. M-Money
16. Feature Allo Explore
17. Loyalty Engine
18. Bank Mega Digital Savings
19. On Boarding Biometrics Review
20. Project Tap to Pay
21. Proposed Flow Bundling Onboarding Savings & Credit Cards
22. Branch Transaction Authentication
23. Funnel Analysis
24. Credit Card Mobile Number Change
25. New Website Acq CC Apply Performance Credit Card
Crisis Management Committee
Duties and responsibilities of the Crisis Management 5. The members of the Committee shall recommend
Committee to the Chairman of the Committee the relevant
The duties and responsibilities of the Crisis Management recovery plan, which shall include the preparation
Committee shall be to assist the Board of Directors in the of recovery plan guidelines as well as amendments
management of the Bank, particularly with respect to crisis and contingency plans to anticipate the occurrence
management, with respect to of abnormal conditions, as well as options for actions
1. Ensuring that the preparation of the recovery that will be taken by the Bank in response to financial
plan document is realistic, comprehensive and in stress experienced by the Bank to prevent, restore or
accordance with the requirements of the regulator/ improve financial conditions.
Financial Services Authority (OJK).
2. Communicating the recovery plan to all levels of the Crisis Management Committee Activities in 2023
bank’s organization. The Crisis Management Committee has held a number
3. Implement the recovery plan effectively and on time. of meetings to discuss materials related to the Crisis
4. Periodically evaluate and test the recovery plan and Management Policy during the year 2023, as listed below:
ensure that the recovery plan indicators are above the
minimum requirements.
No. Discussion Materials
1. Trigger Level Recovery Plan
2. Trigger Level GWM
3. Stress Testing Recovery Plan
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Credit Committee
Roles and Responsibilities of the Credit Risk Management 4. Refuse requests and/or influence from parties having
Committee an interest in the Credit Applicant to grant formal
The duties and responsibilities of the Credit Committee credit approval;
shall be to assist the Board of Directors in the management 5. Comply with and abide by all existing regulations,
of the Bank, particularly with respect to credit management, both those of the Regulator and the Bank’s
with respect to: internal regulations.
1. Making decisions on credit applications in accordance
with its authority. Credit Committee Activities in 2023
2. Coordinating with the committee responsible for asset The Credit Committee held several meetings to discuss
and liability management. matters related to credit management policies during 2023,
3. Perform their duties with full responsibility, especially which are summarized in the following table:
with regard to providing objective, honest and
thorough credit approval.
Credit Segment Non-Restructuring Credit Credit Restructuring Total
Committee Committee
Corporate Credit 72 4 76
Indirect Channel Credits 36 20 56
Indirect Channel Credits 22 2 24
SME Credit - KUM 613 33 646
SME Credit - KUK 0 1 1
Consumer Credit 48 11 59
Treasury & 194 0 194
International Banking Credit
Total 985 71 1.056
Transparency of the Meetings of the Executive Committee
The following table provides information on the summary of the meetings of the Executive Committee under the Board
of Directors and the status of the minutes of the meetings held during the year 2023.
No. Committee Name Total Meetings in 1 year Minutes of meetings
1 Risk Management Committee 12 Complete
2 Assets dan Liabilities Committee (ALCO) 10 Complete
3 Credit Policy Committee 10 Complete
4 Information Technology Committee 2 Complete
5 Human Resources Committee 6 Complete
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Corporate Governance
No. Committee Name Total Meetings in 1 year Minutes of meetings
6 Product Committee
SBDV -
RPMG 8 Complete
CPMA 31 Complete
TIBS - -
7 Crisis Management Committee 3 Complete
8 Credit Committee - -
Corporate Secretary
The important role of company secretary is necessary 8. To be responsible for the organization of the General
to improve openness, service and communication to Meeting of Shareholders.
stakeholders as an implementation of the principles
of good corporate governance by issuers or public Role of the Corporate Secretary
companies. According to POJK No. 35/2014, public The role of the Corporate Secretary in the working
companies or issuers are required to have the function of relationship between the Board of Commissioners and
a company secretary. A company secretary is an individual the Board of Directors, based on the Board Manual, is
or a person in charge of a work unit who performs the as follows
functions of a company secretary. • Organize document management activities related to
policies issued, minutes of meetings, and minutes of
Duties and Responsibilities meetings attended by the Board of Commissioners
The company secretary has the following duties and Directors.
and responsibilities: • Act as a liaison between the Board of Directors and
1. To keep abreast of developments in the capital market, the Board of Commissioners with shareholders, related
in particular the regulations applicable to the capital agencies, the community, and other stakeholders.
market sector. • Perform protocol functions for the activities of the
2. Provide services for any information required by Board of Directors and the Board of Commissioners,
shareholders and the public regarding the condition the implementation of the GMS and the official
of the Bank, such as requests for annual reports and activities of the Bank.
annual general meetings. • Serve as the Bank’s spokesperson to external parties
3. To assist the Board of Directors in complying with and collect information related to the Bank and
capital market regulations and their implementing rules. parties outside the Bank related to the Bank’s business
4. To act as a liaison between Bank Mega and the activities and implement communication strategies in
Financial Services Authority, PT Bursa Efek Indonesia accordance with the Bank’s needs.
(BEI), other regulators and the public. • Other functions as specified in the Bank’s
5. To prepare a special list of shares. Internal Regulations.
6. To maintain and be responsible for the availability of
the minutes of the meetings of the Board of Directors Profile of the Corporate Secretary
and the joint meetings of the Board of Commissioners The Corporate Secretary of Bank Mega was appointed on
and the Board of Directors. the basis of a report to the Indonesian Stock Exchange
7. To prepare the necessary materials in connection with and the Financial Services Authority with Letter No. 262/
the routine reports/activities of the Directors that are DIRBM-COAF/15 dated November 02, 2015 and also
to be presented to external parties. serves as the Head of Corporate Affairs. The position of
Corporate Secretary of Bank Mega is held by Christiana
300 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
M. Damanik, whose profile has been explained in the as a form of information disclosure carried out by the
Corporate Secretary Profile section of the Company Profile Corporate Secretary, which can be accessed through
chapter of this Annual Report. https://bankmega.com/id/tangan-kami/ new-investor-
relations/.
Performance of the Corporate Secretary’s activities
The Corporate Secretary has fulfilled his duties and In addition, the Corporate Secretary also publishes press
responsibilities throughout the year 2023. In terms of releases related to Bank Mega throughout 2023. These
information disclosure, Bank Mega has submitted reports press releases can be accessed at XXX.
Tabel List Surat Keluar 2023
Letter Date About Receiver
Number
1 06 Jan 2023 Registration Activity Report as of December 2022 OJK ; BEI
3 10 Jan 2023 Foreign Currency Debt Report as of December 31, 2022 OJK ; BEI
4 11 Jan 2023 Announcement of Plans to Hold the Annual General Meeting of Shareholders of PT OJK ; BEI
Bank Mega Tbk
9 18 Jan 2023 Announcement of the Annual General Meeting of Shareholders of PT Bank Mega Tbk OJK ; BEI
10 24 Jan 2023 Application for Fit and Proper Test Director of PT. Bank Mega Tbk OJK
11 26 Jan 2023 Business Group Structure Report OJK ; BEI
13 27 Jan 2023 2022 Training Implementation Report BI
14 02 Feb 2023 Submission of PT Bank Mega Tbk 2022 Annual Report and Sustainability Report OJK Pasar Modal ; BEI
15 02 Feb 2023 Submission of PT Bank Mega Tbk 2022 Annual Report and Sustainability Report OJK Pengawas
16 02 Feb 2023 Invitation of Annual General Meeting of Shareholders (AGMS) of PT Bank Mega Tbk OJK ; BEI
17 07 Feb 2023 Registration Activity Report as of January 2023 OJK ; BEI
19 08 Feb 2023 Foreign Currency Debt Report as of January 31, 2023 OJK ; BEI
23 10 Feb 2023 Reporting on PT Bank Mega Tbk’s Public Expose Plan OJK ; BEI
30 21 Feb 2023 Public Expose Material OJK ; BEI
39 28 Feb 2023 Management Change Information OJK Pasar Modal ; BEI
40 28 Feb 2023 Management Change Information OJK Pengawas
41 28 Feb 2023 Submission of Summary of Minutes and Results of AGMS of PT Bank Mega Tbk OJK Pasar Modal ; BEI
42 28 Feb 2023 Submission of Summary of Minutes and Results of AGMS of PT Bank Mega Tbk OJK Pengawas
43 01 Mar 2023 Public Expose Result Report of PT Bank Mega Tbk OJK ; BEI
45 07 Mar 2023 Registration Activity Report as of February 2023 OJK ; BEI
46 07 Mar 2023 Foreign Currency Debt Report as of February 28, 2023 OJK ; BEI
52 14 Mar 2023 Confirmation of Attendance of Candidate for Information Technology Director of PT OJK
Bank Mega Tbk
56 24 Mar 2023 Instructions for the Distribution of Cash Dividends on Shares of PT Bank Mega Tbk (MEGA) KSEI
57 24 Mar 2023 Submission of the Minutes of PT Bank Mega Tbk OJK ; BEI
58 27 Mar 2023 Report on the appointment of the Director of Information Technology of PT Bank OJK
Mega Tbk
59 28 Mar 2023 Submission of PT Bank Mega Tbk’s Revised Annual Report and Sustainability Report 2022 OJK Pasar Modal ; BEI
60 28 Mar 2023 Submission of PT Bank Mega Tbk’s Revised Annual Report and Sustainability Report 2022 OJK Pengawas
61 29 Mar 2023 Application for Fit and Proper Test for Deputy Managing Director of PT. Bank Mega Tbk OJK
Directors’ Statement Letter
62 29 Mar 2023 Directors’ Statement Letter LPS
63 30 Mar 2023 Organizational Structure Report of PT. Bank Mega Tbk OJK ; BEI
66 31 Mar 2023 Information Disclosure Notice on the Financial Reports of PT Mega Corpora and OJK ; BEI
Subsidiaries
71 06 Apr 2023 Registration Activity Report as of March 2023 OJK ; BEI
72 06 Apr 2023 Follow-up to OJK Letter SR-14/PB.0211/2023 OJK
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Corporate Governance
Letter Date About Receiver
Number
73 10 Apr 2023 Foreign Currency Debt Report as of March 31, 2023 OJK ; BEI
75 12 Apr 2023 Request for fit and property test of Independent Commissioners of PT. Bank Mega Tbk OJK
81 27 Apr 2023 Submission of Annual Report PT Mega Corpora (Parent Company PT Bank Mega Tbk) OJK Pasar Modal ; BEI
82 27 Apr 2023 Submission of Annual Report PT Mega Corpora (Parent Company PT Bank Mega Tbk) OJK Pengawas
83 28 Apr 2023 Publication of PT Bank Mega Tbk Financial Report as of 31 March 2023 OJK ; BEI
84 28 Apr 2023 Submission of interim financial report as of March 2023 OJK ; BEI
85 02 Mei 2023 Follow-up to OJK Letter No. SR-14/PB.0211/2023 OJK
86 09 Mei 2023 Registration Activity Report as of April 2023 OJK ; BEI
87 10 Mei 2023 Foreign Currency Debt Report as of April 30, 2023 OJK ; BEI
88 15 May 2023 Confirmation of the Attendance of the Candidate for Deputy President Director of PT OJK
Bank Mega Tbk
89 15 May 2023 Confirmation of the Attendance of the Candidate for Deputy President Director of PT OJK
Bank Mega Tbk
91 17 May 2023 Completeness of Capability and Conformity Assessment Document for the Nomination OJK
of Deputy President Director of PT Bank Mega Tbk
96 31 May 2023 Completeness of Capability and Proper Test (PKK) Documents for the Appointment of OJK
Deputy President Director of PT Bank Mega Tbk
98 06 Jun 2023 Registration Activity Report as of May 2023 OJK ; BEI
99 08 Jun 2023 Foreign Currency Debt Report as of May 31, 2023 OJK ; BEI
100 12 Jun 2023 Effective Report (Reporting the Appointment of Deputy President Director of PT Bank OJK
Mega Tbk)
101 13 Jun 2023 Follow-up to OJK Letter No.SR-20/PB.0211/2023 (Level 2 Certificate) OJK
102 13 Jun 2023 Submission of Report on the Appointment of Deputy President Director of PT Bank OJK (Data dan
Mega Tbk Informasi dan
Konglomerasi Keuangan)
104 03 Jul 2023 Confirmation of Attendance of PT Bank Mega Tbk Management Candidates OJK
106 07 Jul 2023 Foreign Currency Debt Report as of June 30, 2023 OJK ; BEI
107 07 Jul 2023 Registration Activity Report as of June 2023 OJK ; BEI
108 12 Jul 2023 Confirmation of Attendance of PT Bank Mega Tbk Management Candidates (Change OJK
in Mr. Hizbullah’s Schedule)
110 14 Jul 2023 Submission of Financial Literacy and Inclusion Reports OJK
111 24 Jul 2023 Completion of Fit and Proper Test Documents for the Appointment of Independent OJK
Commissioners of PT Bank Mega Tbk
112 31 Jul 2023 Submission of the Report on the Appointment of Independent Commissioners of PT OJK
Bank Mega Tbk
113 31 Jul 2023 Submission of Interim Financial Report June 2023 OJK ; BEI
114 31 Jul 2023 Publication of PT Bank Mega Tbk’s Financial Report as of June 30, 2023 OJK ; BEI
116 07 Agus 2023 Commissioner’s Statement Letter OJK
117 07 Agus 2023 Registration Activity Report as of July 2023 OJK ; BEI
118 07 Agus 2023 Organizational Structure Report PT. Bank Mega Tbk OJK ; BEI
119 08 Agus 2023 Foreign Currency Debt Report as of July 31, 2023 OJK ; BEI
123 15 Agus 2023 Advertising disclosure of information on the financial reports of PT Mega Corpora and OJK ; BEI
Subsidiaries
125 28 Agus 2023 Update Report on Beneficial Ownership Data of PT Bank Mega Tbk OJK
128 01 Sep 2023 Changes in the composition of the Audit Committee OJK ; BEI
130 07 Sep 2023 Registration Activity Report as of August 2023 OJK ; BEI
131 08 Sep 2023 Foreign Currency Debt Report as of August 31, 2023 OJK ; BEI
132 10 Oct 2023 Registration Activity Report as of September 2023 OJK ; BEI
133 10 Oct 2023 Foreign Currency Debt Report for the period ending September 30, 2023 OJK ; BEI
134 30 Oct 2023 Submission of financial literacy and inclusion reports OJK
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Letter Date About Receiver
Number
135 31 Oct 2023 Submission of Interim Financial Reports as of 30 September 2023 OJK ; BEI
136 31 Oct 2023 Publication of PT Bank Mega Tbk financial reports as of 30 September 2023 OJK ; BEI
137 08 Nov 2023 Registration activity report as of October 2023 OJK ; BEI
138 10 Nov 2023 Foreign Currency Debt Report as of October 31, 2023 OJK ; BEI
139 24 Nov 2023 Explanation of Securities Transaction Volatility BEI
140 30 Nov 2023 Submission of the 2024 Financial Literacy and Inclusion Plan Report OJK
141 30 Nov 2023 2024 Education Plan and Implementation Report BI
142 11 Des 2023 Registration Activity Report as of November 2023 OJK ; BEI
143 11 Des 2023 Foreign Currency Debt Report as of November 31, 2023 OJK ; BEI
Internal Audit
Pursuant to POJK No. 56/2015 on the establishment of an Duties and Responsibilities
internal audit unit and guidelines for the preparation of an In accordance with POJK no. 1/2019, Bank Mega has
internal audit unit charter, the internal audit unit is a working defined the duties and responsibilities of the Internal Audit
unit within an issuer or public company that performs the Department, as set out in the Internal Audit Department
internal audit function. Internal Audit is an activity that Charter, as follows:
provides independent and objective assurance and advice • To prepare and implement the annual audit work plan
with the aim of increasing value and improving the company’s (RKAT) and allocate the budget for the implementation of
operations through a systematic approach by evaluating and the internal audit function, where the RKAT and budget
improving the effectiveness of risk management, control allocation are approved by the President Director and
and corporate governance processes. Specifically, through the Board of Commissioners, taking into account the
POJK No. 1/2019 on the Implementation of the Internal recommendations of the Audit Committee;
Audit Function in Commercial Banks, the OJK states that • Assist the President Director and the Board of
internal audit is an independent and objective activity Commissioners in providing oversight by explaining
that provides confidence and consultation, with the aim of operationally the planning, implementation, and
increasing value and improving bank operations, through monitoring of audit results;
a systematic approach. by evaluating and improving the • Analyze, evaluate, assess, and test, through audits, the
effectiveness of the bank’s risk management, control and adequacy and effectiveness of the implementation of
governance processes. governance, risk management, and internal control in
the areas of finance, accounting, operations, human
Internal Audit Charter resources, information technology, marketing, and
In accordance with the aforementioned POJK, Bank Mega other activities;
has prepared an Internal Audit Unit Charter, which was • Identify all opportunities to improve and increase the
ratified by the Bank’s Directors and Deputy Directors, as efficiency of the use of resources and funds;
well as the Chairman of the Audit Committee on April • Provide objective and corrective recommendations on
18, 2022. This Charter regulates the following important audited activities to all levels of management;
matters: Scope and function, structure and position, • Monitor, analyze, and report on the implementation
duties and responsibilities, authority, relationship between of follow-up improvements agreed upon with the
the Internal Audit Department and the business units management of the audited entity;
performing internal control functions, requirements for • Carry out special audits when necessary, provided that
internal auditors, code of ethics, prohibition of holding independence is not compromised;
concurrent duties and positions, accountability of the • To perform its functions as an integrated internal audit
Internal Audit Department, responsibility and accountability, work unit, refer to the Integrated Governance Guidelines
independence in providing consulting services or other for the PT Mega Corpora Financial Conglomerate:
special tasks, and coordination with external auditors.
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Corporate Governance
a. Oversee the conduct of internal audits in each of the Board of Commissioners, taking into account the
related financial services institution (LJK) in the recommendations of the Audit Committee, and reports to
financial conglomerate; the OJK. The IADT Charter also provides that the Head of
b. Submit monitoring reports on the conduct of Internal Audit is directly subordinate to and responsible
integrated audits to the director in charge of to the President Director and may communicate with the
supervising the LJK in the financial conglomerate Directors, the Board of Commissioners, and the Audit
and to the board of commissioners of the parent Committee to provide information on various matters related
company, as well as to the director in charge of to audit activities. The internal auditors are progressively
the compliance function of the parent company. responsible through the Audit Section Leader to the IADT
Head as shown in the following chart:
Organizational Structure and Composition of the Internal
Audit Unit
Bank Mega’s Internal Audit Department (IADT) is headed
by the Head of Internal Audit, who is appointed and
dismissed by the President Director with the approval
PRESIDENT DIRECTOR
INTERNAL AUDIT
SECRETARY
HEAD OFFICE
REGIONAL AUDIT HEAD INTERNAL AUDIT INTERNAL AUDIT
AUDIT HEAD
AUDIT PLANNING, QUALITY
REGIONAL AUDIT HEAD OFFICE
IT AUDIT AUDITOR ASSURANCE & INTEGRATION
AUDITOR AUDIT AUDITOR SPECIALIST
Profile of the Head of Internal Audit Number of Auditors
Aloysius Ary Satrio has been appointed Head of Internal As of December 31, 2023, the IADT is supported by
Audit effective October 1, 2020. His profile is described resources, most of which are risk management certified,
in the “Profile of an Executive Officer” section of the as follows:
Company Profile chapter of this Annual Report.
No Risk Management Certification Total Employees Description
1 Level 1 25 Auditor/Specialist
2 Level 2 2 Auditor
3 Level 3 4 Head of Audit Department/ Team Leader
4 Level 4 2 IADT Head/Team Leader
5 Level 5 7 Auditor/Specialist/ IADT Secretary
Total 40
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Independence of Internal Audit • Free from any conflict of interest with respect to
The Charter of the Internal Audit Unit requires each the subject matter or activity being audited; if the
member of the Internal Audit Unit to meet independence Internal Auditor has a conflict of interest, the individual
requirements. The independence of each member is required to disclose the relationship so that he or
of the Internal Audit Unit can be measured by the she is not assigned to perform audit activities on the
following requirements: subject matter or activity in question;
• Freedom to determine the method, scope, methods, • Perform no operational activities outside of the internal
techniques, and approach of the audit to be performed audit function.
and to report the results;
• Able to express opinions and thoughts without
influence or pressure from any party;
Training During the Fiscal Year
Regular and continuous improvement of the quality of human resources skills will be carried out by the Internal Audit
Unit through the inclusion of seminar and training programs during 2023 consisting of:
Name of Training/ Seminar/Workshop Total Employees
New Employee Induction Program (NEIP) 2023 Training 2
Risk Management Certification Refreshment 5
Webinar to learn more about the provisions of the P2SK Law in the context of strengthening the banking sector 1
Webinar on insurance guarantee and restoring public confidence in the insurance industry in Indonesia 1
Corporate Outbound Training 2023 33
IAIB National Conference 2023: The Future Role of Internal Audit in the Financial Services Industry 2
Bank Internal Audit Certification Refreshment Program Auditor Level - Bank Fraud Prevention and Mitigation (Compliance 1
& Operational Risk)
Workshop on the Implementation of APU, PPT and PPPSPM Program Provisions in Support of Reporting Obligations 1
to PPATK
Webinar Beware of New Style Fraud Modes 4
Bank Mega Cyber Security Awareness and Resilience 2
Table Top Cyber Resilience Exercise at Bank Mega pursuant to SEOJK No. 29/SEOJK.03/2022 2
Socialization of the Law No. 27 of 2022 on the Protection of Personal Data 5
Leadership in a Changing Atmosphere Webinar 2
Socialization of Company Regulations for the Period 2023 - 2025 2
IIA Indonesia National Conference 2
Webinar Improving Financial Performance through Data Analytics 3
Webinar on Leveraging the Internet of Things (IoT) in the Financial Services Industry 7
Webinar on Opportunities and Challenges of Fintech P2P Lending in the Era of P2SK Law 2
Webinar on Managing Environmental, Social and Governance Risks and Opportunities 1
Refreshment Report on Compliance Assessment Results (LHPK) of the Payment System and Financial Market Infrastructure 1
of Bank Indonesia and the National Black List Management Office (SP & FMI BI and KPDHN) in 2023
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Corporate Governance
Implementation of the activities of the Internal Audit Unit 4. Conducted APU PPT audits, risk management, anti-
The Internal Audit Unit has performed its duties and fraud, and consumer services and protection for 3
responsibilities throughout the year 2023. The work branches/sub-branches.
program and work implementation of the Internal Audit 5. Conducted Information System Technology (TSI) Audits
Unit for this year are as follows: of 9 Mandatory Regulators, 2 Mandatory Information
1. Conducted operational and business audits of 74 Technology Service Providers (PJTI) and 8 Applications.
Regional Offices/Branches/Sub-Branches. 6. Monitored audit findings for all auditees.
2. Conducted audits of 28 departments, thematic 7. Monitored the implementation of internal audits for
audits, and mandatory regulatory audits at the Non- 10 financial services institutions (LJK) in the Mega
Operational Head Office (KPNO). Corpora group.
3. Conducted Mega Oto Joint Financing (MOJF) audits 8. Acted as counterpart of Bank Indonesia/Financial
at 6 partner offices. Services Authority.
Compliance Function
Pursuant to POJK No. 46/POJK.03/2017 on the arise from advances in information technology, globalization
Implementation of the Compliance Function of Commercial and financial market integration. The Compliance function
Banks, the Compliance Function is a set of preventive also ensures compliance with various laws and regulations,
(prior) measures or steps to ensure that the policies, as well as commitments to competent authorities.
regulations, systems and procedures, as well as the business
activities conducted by the Bank, are in accordance with Compliance Structure
the provisions of the Financial Services Authority and Bank Mega has a director in charge of the compliance
statutory regulations, including the Shariah rules for Shariah function (Director of Compliance & Human Capital)
commercial banks and Shariah business entities, as well and a compliance work unit (Compliance & GCG) that
as to ensure compliance with the commitments made by is independent from the operational work unit. The
the Bank to the Financial Services Authority and/or other organization chart of the Compliance & Human Capital
competent supervisory authorities. Directorate is based on No.099/DIRBM/23 tanggal 31 July
2023 and is effective from 1 August 2023.
The Compliance function plays an important role in
strengthening the Bank’s structure against risks that may
COMPLIANCE & HUMAN CAPITAL
MANAGING DIRECTOR
COMPLIANCE & GCG
HEAD
SECRETARY
LIABILITIES & OPERATIONS POLICY CREDIT POLICY
GCG & GOVERNANCE INTEGRATION
COMPLIANCE ASSURANCE COMPLIANCE ASSURANCE
SPECIALIST SPECIALIST SPECIALIST
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In performing the Compliance function, the Compliance c. Special report (if there is a significant deviation from
Director, together with the Compliance Work Unit, has the provisions of the Financial Services Authority
prepared the following Compliance Report: (OJK)/Bank Indonesia and/or applicable laws and
1. Report to OJK: regulations) to the Financial Services Authority
a. Semester I - 2023 Compliance Report via Letter (OJK).
No. 044/DIR-CHC/2023 dated July 26, 2023.
b. Semester II - 2023 Compliance Report via Letter Implementation of the Compliance Function
No.002/DIR-CHC/2024 dated January 22, 2024. The Compliance Function has performed its duties and
2. Report to the President Director (copy to the Board responsibilities throughout 2023. The work program and
of Commissioners) work implementation of the Compliance Function for this
a. First Quarter 2023 Compliance Report via Service year are as follows:
Memo No. MD.018/DIR-CHC/23 dated May 2, 1. Review of Draft Policy
2023. a. Review draft operational, credit, product and other
b. Third Quarter 2023 Compliance Report via Service internal policies.
Memo No.MD.046/DIR-CHC/23 dated October b. Review draft policies related to the implementation
24, 2023. of compliance and governance functions.
2. Oversee lending
Compliance Framework a. Review proposals for credit applications with
1. Take steps to support the creation of a culture of certain limits and proposals for cooperation in
compliance in all of the Bank’s business activities at the distribution of credit (joint financing, etc.).
all levels of the organization. b. Monitoring credit quality.
2. Identify, measure, monitor and control compliance c. Monitoring the achievement of the macroprudential
risks by referring to the applicable regulations of the ratio for inclusive financing (RPIM) and lending to
Financial Services Authority (POJK) (in coordination productive enterprises.
with SKMR).
3. Ensure that the Bank’s policies and procedures and 3. Implementation of Compliance Socialization
business activities are in compliance with the provisions In an effort to increase employee awareness of
of the Financial Services Authority (OJK), Bank compliance risks and to promote and realize the
Indonesia (BI) and applicable laws and regulations. implementation of a compliance culture at all levels
4. Review and/or recommend updating and improving the of the Bank’s organization and business activities.
policies and procedures that the Bank has issued and/ The Bank, in this case CGCG, has implemented the
or will issue so that they comply with the provisions of following steps:
the Financial Services Authority (OJK), Bank Indonesia a. a. The direct socialization that has been carried
(BI) and applicable laws and regulations. out is as follows:
5. Ensure that the Bank complies with the commitments i. Becoming a facilitator in training programs such
made by the Bank to the Financial Services Authority as training for new employees (New Employee
(OJK) / Bank Indonesia (BI) and/or other competent Induction Program) as well as employees who
regulatory authorities. participate in career development programs
6. Conduct socialization on matters related to the (Development Programs) such as Mega
Compliance Function and applicable policies Management Development Program (MMDP)
and procedures. and Operation Supervisor Development
7. Serve as a point of contact for internal and external Program (OSDP). In 2023, there will also
parties on compliance issues related to the Bank. be another training program, namely Basic
8. Create a compliance checklist for plans to issue Banking For IT.
new products, synergistic cooperation within a ii. Organize socialization/training on improving
Bank Business Group (KUB) and the Mega Corpora the implementation of Compliance and
Financial Conglomeration. Governance Culture for Regional Office and
9. Coordinate the preparation of reports related to Branch Office officials with discussion materials:
compliance functions in accordance with the applicable Function of Compliance and Governance,
regulations of the Financial Services Authority (OJK), Anti-Fraud Strategy, Implementation of APU
such as: PPT & PPSPM and Operations.
a. Compliance report as required by applicable
Financial Services Authority (OJK) regulations. b. Indirect socialization is done in the following ways:
b. Compliance work plan included in the Bank’s i. Through Bank Mega’s internal website
business plan. accessible to all employees.
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ii. Preparation of Service Memos to all work units a. Ensure that each operational/financial/credit
and branches/sub branches regarding internal activity is in compliance with applicable policies
and external regulations, which are published and procedures and the limits of authority granted.
every month. During 2023, 12 such service b. Ensure the implementation of dual control (check
memos were prepared. & balance) in various operational / financing
iii. Prepare a reminder service memo to the / credit activities and is guided by the Bank’s
work unit regarding the implementation of prudential principles.
a provision that requires a review of internal c. Ensure that each employee has performed his/her
provisions and/or the preparation of an action duties and responsibilities in accordance with his/
plan for its implementation. In 2023, 44 her job description.
reminder service memos were issued. d. Enhance employee knowledge through ongoing
discussion of policies and procedures and foster a
4. Prudential Supervision culture of compliance and risk awareness.
Monitoring compliance with OJK and BI regulations e. Provide suggestions/input for improvements
and implementation of the Bank’s prudential to policies and procedures that are no longer
principles in fulfilling capital, liquidity, lending limits, appropriate/relevant to operational/financial/credit
asset/credit quality, GWM and foreign exchange conditions, taking into account risks and prioritizing
management requirements. the Bank’s prudential principles.
f. Verification of the completeness of the documents
5. Development of the Bank’s Operational Activities of the Synergy Cooperation Agreement concluded
Based on the analysis of the Internal Audit Findings by Bank Mega with the Banks of the Bank
Report in the areas of Operations, Funding, and Credit Business Group.
for 2023, 39 coaching service memos were prepared
for the heads of work units at Headquarters, Regional
Offices, and Branch Offices to improve the supervision
and coaching function.
Guidance through service memos is an effort to reduce
repeat audit findings (same findings in multiple offices)
and high risk, which is expected to improve a culture of
compliance where all work unit leaders at headquarters,
regional, and branch offices are expected to:
Internal Control System
The Internal Control System (ICS) is an important component Basis for Determination
of bank management and is the basis for sound and safe The basis for determination of Bank Mega’s SPI is based on
bank operations. An effective internal control system can OJK Circular Letter No. 35/SEOJK.03/2017 on guidelines
assist management in safeguarding the Bank’s assets, for internal control standards for commercial banks. By
ensure the availability of reliable financial and management implementing the SPI, it is hoped that the Bank will be able
reporting, enhance compliance with applicable laws and to support the achievement of its Vision and Mission and
regulations, and reduce the risk of losses, irregularities, increase value for various stakeholders, while complying
and violations of regulatory requirements. with various applicable laws and regulations and minimizing
the risk of loss.
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It is the shared responsibility of all management and Development & Support within the Process
employees of the Bank to implement risk management Management & Operations Control (PMOC) Work Unit
and internal control systems. Risk awareness continues to to perform monitoring activities to be more focused,
be instilled at all levels of the organization. Bank Mega structured, effective and efficient.
periodically reviews the adequacy of segregation of duties, • Become a reference for related work units (Internal
dual control/dual custody, policies and procedures for Audit and other) in implementing the internal
implementing the internal control system to provide control scheme.
reasonable assurance.
In practice, Operations Control is linked to the Defense
Compliance with the implementation of the internal Line Work Unit in order to implement a good internal
control system with COSO (Internal Control Framework) control system. The Operations Control Work Unit works
Bank Mega follows the COSO (Committee of the with the Controlling Work Unit through the Three Lines
Sponsoring Organizations of the Treadway Commission) of Defense (TLD) concept. The first line is operational
Internal Control Integrated Framework to ensure the defense, the second line is risk management, and the
adequacy of operational and financial controls, financial third line is IADT.
reporting, operational effectiveness and efficiency, and
compliance with applicable laws and regulations. In this The role of Operations Control in the TLD concept is to act
case, internal control is a system or process that is also as an independent assessor of the First Line (Operational
used by a company’s board of directors, management, Implementation Work Unit) by providing reasonable
and employees to achieve control objectives. assurance regarding the implementation of controls and
operational risk management.
Financial and Operational Control
Bank Mega implements an internal control system that Findings that indicate fraud by the Process Management
consists of two important aspects, namely Operational & Operations Control Work Unit are communicated to
Control and Financial Control. The internal control over the Fraud Control Work Unit. If the findings are proven
the Bank’s operations and financial reporting is carried to be fraud, the resolution process is carried out by the
out with reference to the international reference COSO - Fraud Control unit.
Internal Control Integrated Framework, which includes 5
(five) control components, namely: Evaluation of the Effectiveness of the Internal Control
1. Control environment System
2. Risk assessment Bank Mega is implementing an internal control system in
3. Control Activities accordance with the Internal Control Integrated Framework
4. Information and communication; and issued by COSO. Control activities are initially planned
5. Monitoring activities. and implemented to control risks that could affect the
Bank’s performance or result in losses. Issues related
In addition, Bank Mega has an internal inspection and to the adequacy of internal control are reported to the
control policy through operational control. The purpose Board of Directors, the Board of Commissioners and the
of this policy is to: Audit Committee, and follow-up actions are taken to
• Establish procedures for inspection and internal control minimize risks.
by Branch Operations Control, Unit Headquarters
& Jakarta Operations Control and Unit Operations
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Implementation of Other
Corporate Governance
Implementation of Anti-Money Laundering and Counter-Terrorism Financing/Financing of Proliferation
of Weapons of Mass Destruction (APU PPT/PPSPM)
The implementation of the APU PPT/PPSPM program 6. Procedures for rejecting account openings, rejecting
is an obligation for all parties, especially for banks. As transactions, and closing accounts.
financial service providers, banks are required or obligated 7. Procedures for performing APU PPT/PPSPM
to mitigate the risk of being used by perpetrators of risk assessment.
the crimes of money laundering (TPPU) and terrorism 8. Fund transfer procedures.
financing/proliferation financing (TPPT/PPSPM). Therefore, 9. Cross-Border Correspondent Banking (CBCB)
the commitment of all parties is required to support the procedures.
regime for the eradication of money laundering and 10. Procedures for implementation of LTKT, LTKL, LTKM/
terrorist financing/proliferation financing. LTKMP reporting.
11. Procedures for reporting the implementation of the
Bank Mega, as one of the national private banks with a wide APU PPT/PPSPM program to management.
network in the territory of the Republic of Indonesia (Unitary
State of the Republic of Indonesia), has a high potential Socialization of the Implementation of the APU Program
risk of being used as a means for money laundering and and Prevention of Terrorist Financing
terrorism financing crimes/proliferation of weapons of Bak Mega is playing an active role in the socialization of the
mass destruction. Therefore, Bank Mega has attempted to implementation of the APU program and the prevention
prevent and mitigate risks through the implementation of of terrorism financing to the public. The Bank urges the
the APU PPT/PPSPM program with a risk-based approach/ public to be cautious and understand that they can become
RBA. passive actors by receiving or controlling the placement,
transfer, payment, grant, donation, custody and exchange
APU Program Implementation Policies and PPT/PPSPM of criminal funds without informing the authorities.
Procedures
Pursuant to OJK Regulation (POJK) No. 12/POJK.01/2017, The public can play an active role by avoiding entrusting
as amended by POJK No. 23/POJK.01/2019, on the financial transactions; protecting personal identity
Implementation of the APU PPT Program in the Financial from being misused for transactions by irresponsible
Services Sector, Bank Mega has a policy and procedure parties; supporting and following the basic process
for the implementation of the APU PPT/PPSPM Program of recognizing service users carried out by financial
that is consistent with and in accordance with the relevant service institutions in a cooperative manner; providing
OJK Regulations, which includes, among other things: information to the PPATK if they are aware of any actions
1. Implementation of the pillars of the APU PPT/ that indicate money laundering, financing of terrorism
PPSPM Program. and financing of proliferation of weapons of mass
2. Customer Due Diligence (CDD) and/or Enhanced Due destruction; and confirming and more closely examining
Diligence (EDD) procedures for Prospective Customers/ fundraising activities.
Customers/Beneficial Owner (BO)/Walk In Customer
(WIC). Bank Mega has also made this socialization in the form of
3. Mandatory screening procedures. a video that can be accessed through the bank’s website,
4. Procedures for monitoring customer profiles, namely https://bankmega.com/id/tangan-kami/tata-kelola-
monitoring customer transactions and monitoring usaha-new/ or through the YouTube link: https://www.
Walk In Customers (WIC). youtube.com/watch?v=TQIyC3wBRNk.
5. Procedures for customer data update programs.
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APU, PPT and PPPSPM Programs in 2023 PPT, and PPPSPM programs through certification,
A risk-based APU, PPT and PPPSPM work program has refresher, outreach, and training.
been implemented to support the implementation of the 10. Improve the quality of submission of Suspicious
provisions of the APU, PPT and PPPSPM program at Bank Financial Transaction Reports (LTKM), Cash Financial
Mega, which is outlined in the following points: Transaction Reports (LTKT), Financial Transaction
1. Conduct a risk assessment for TPPU and TPPT/ Reports on Transfers of Funds to and from Overseas
PPSPM in the branch operational network using a (LTKL), and Integrated Service User Information System
risk-based approach by assessing inherent risk and (SIPESAT) in accordance with regulatory requirements.
control effectiveness. 11. I m p ro v e t h e a p p l i c a t i o n s s u p p o r t i n g t h e
2. Prepare and/or make adjustments to internal implementation of APU, PPT and PPPSPM programs,
regulations related to the implementation of the including the development of internal applications to
APU, PPT and PPPSPM programs in accordance with be used to support reporting obligations according
applicable external regulations. to PPATK goAML requirements.
3. Provide opinions, assistance and discussions to 12. Establish and maintain good relations, cooperation
business units regarding the implementation of the and coordination with regulators and law enforcement
APU, PPT and PPPSPM programs. agencies, particularly in fulfilling customer data and/
4. Provide regular support to all branches by distributing or information requests.
data lists containing data to be followed up and/or 13. Play an active role in work programs or activities
corrected (data up-dating). organized by the regulator to which the activities in
5. Periodically conduct a data updating program in question relate:
accordance with applicable regulations, and to require a. Implementation of FIR on ML/TF (Financial
banks to annually report to the OJK the target and Integrity Rating on Money Laundering & Terrorism
implementation of customer data updating. Financing) PPATK
6. In order to comply with the screening obligations, • The FIR on ML/TF is an assessment through the
the Bank has 8 (eight) types of data sources, namely completion of a questionnaire, as evidenced
a. List of Suspected Terrorists and Terrorist by the relevant attachments, followed by an
Organizations and Proliferation Financiers of in-depth interview. The measurements are
Weapons of Mass Destruction. based on qualitative and quantitative data
b. List of Politically Exposed Persons (PEPs) and related to the assessment of the reporting
PEP Associates. party’s integrity in supporting the effectiveness
c. List of online gambling operators. of the implementation of the APU, PPT and
d. List of unlicensed online lenders (Illegal Pinjol). PPPSPM programs.
e. List of names issued by the Authority in connection
with the prohibition on providing banking facilities. b. Implementation of the Survey and Assessment
f. OFAC (Office of Foreign Assets Control) List. of the PPATK Performance Effectiveness Index in
g. UN (United Nations) List. Efforts to Prevent and Eradicate Money Laundering
h. EU Sanctions Lists. (TPPU) and Terrorist Financing (TPPT) Crimes in the
In addition to being performed upon the acceptance Banking Sector in 2023
of new customers, the screening obligation will be • The Index is intended as a periodic monitoring
performed periodically in accordance with the and evaluation tool of the performance of the
customer data update schedule. PPATK in the previous 1 (one) year through
7. Implementation of APU, PPT and PPPSPM program a national survey targeting stakeholders of
training for new employees through onboarding the APU PPT (Anti-Money Laundering and
training activities, and also monitoring the achievement Prevention of Terrorism Financing) Regime
of participation in the 2023 version of e-learning for who have cooperated with or received PPATK
employees who are on the list of those required to products/outputs.
participate in the respective e-learning. The survey was conducted simultaneously
8. Create an AML forum with various discussion topics across the country using web/online data
presented in the form of questions and answers collection applications with the assistance
(Q&A) to facilitate the industry’s understanding of the of independent surveyors with extensive
implementation of the provisions of the APU, PPT and experience and expertise. The survey was
PPPSPM programs. conducted from July 26 to August 11, 2023.
9. Increase the competency and awareness of all levels
of Bank Mega’s employees, especially AMLA Division
employees, regarding the implementation of the APU,
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c. Commemoration of the 2nd Decade of the National Challenges in Implementing the 2024 APU, PPT and
APU PPT Movement PPPSPM Program Provisions
• Bank Mega’s participation in supporting this With the increasingly rapid development of digital
commemoration includes technology supported by the digitalization era, financial
i. Socialization support in the form of service users have the freedom to conduct transactions
making standing banners for 20 years of anywhere and anytime. These conditions will undoubtedly
APU PPT Movement to be placed in all pose great and diverse challenges to the effective
regional offices; implementation of the provisions of the APU, PPT and
ii. Publicity support in the form of a 20 Years PPSPM programs. In order to minimize these challenges,
of APU PPT Movement flyer that was Bank Mega anticipates the obligation to have a reliable
published on Bank Mega WEB; and support system for the implementation of APU, PPT
iii. echnical support in the form of planting and PPPSPM programs and the support of qualified
trees for 20 years of APU PPT Movement. human resources (HR) both in terms of competence and
The tree planting was conducted together sufficient number.
with 9 other banks under the coordination
of FKDKP (Banking Compliance Director Apart from the things that need to be fulfilled internally by
Communication Forum) in Ngargoretno Bank Mega, the support of relevant government institutions/
Village, Magelang Regency, Central Java. agencies/authorities to support the effectiveness of the
Bank Mega will participate in planting client onboarding process in the financial services sector
100 bamboo trees every year for 5 obviously plays an important role in supporting the
consecutive years. implementation of the APU, PPT and PPPSPM programs
as a whole.
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Insider Trading Prevention Policy
The policy for the prevention of insider trading is explained corporate activities other than the salary and allowances
in the Integrity Commitment Guide signed by the Board of received from the corporation, including insider trading.
Commissioners and Directors of Bank Mega. In this policy,
it is specified that insider trading is a trading transaction Insider trading is also prohibited for employees as
that is carried out for personal gain or for internal parties explained in Point G No. 14. The attitudes and behaviors
of the Bank on the basis of information that is not within that are prohibited for employees include taking personal
their rights. This action is prohibited for directors as advantage of Company activities other than the salary
stated in Section F, Prohibited Actions of Directors, No. and benefits received from the Company, including
9, which explains the attitudes and conduct prohibited insider trading.
for the Board of Directors is to take personal profit from
Anti-Corruption and/or Fraud Policy
The anti-corruption and/or anti-fraud policy is also Fighting corruption and/or fraud is one of Bank Mega’s
explained in the Integrity Commitment Guide signed main concerns, so it is the 3rd Commitment of Bank
by the Board of Commissioners and Directors of Bank Mega’s Management and Employees, which states that
Mega. In this Integrity Commitment Guide it is stated that: Bank Mega’s Management and Employees are obliged to
Corruption is an act committed fraudulently or against the create a working environment that is free from corruption,
law by members of the Board of Directors, members of the bribery and/or fraud related to the position or position in
Board of Commissioners, Bank Management, managers or Bank Mega’s organizational structure.
employees of the Bank, which is contrary to the interests
of the Bank, or the abuse of the authority of the position/ In addition, the Integrity Commitment Guide also sets forth
trust given to them with the aim of enriching themselves the obligations of the Board of Commissioners (item 12),
or other people or certain groups. the obligations of the Board of Directors (item 16), and
the obligations of employees (item 19) to avoid conflicts
Meanwhile, Fraud is an act of deviation or omission that is of interest in performing their duties and creating a work
deliberately carried out to deceive, mislead or manipulate environment free from acts of corruption and/or fraud.
the Bank, Customers or other parties, which occurs within
the Bank and/or using the Bank’s facilities, thereby causing
the Bank, Customers or other parties to suffer losses. and/
or the perpetrator of the Fraud obtains financial benefits,
either directly or indirectly.
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Operational Policy for the Protection of
Consumer Assets, Privacy and Data within the
Framework of the Protection of Consumers
and Public
Consumer and Community Protection is an effort to provide • Using personal data and/or information of potential
knowledge and understanding of the Bank’s products and/ consumers whose application to use products and/or
or services that are used or exploited by Consumers and/ services has been rejected by the Bank; and/or
or the Community, and an effort to provide legal certainty • Use of personal data and/or information of potential
to protect Consumers in the fulfillment of Consumer rights consumers who apply to use products and/or services.
and obligations at the Bank. To maintain the confidentiality
and security of consumer data and/or information, banks The Bank is required to conduct self-assessments of the
are required to: provisions, implementation and evaluation related to
• Establish functions responsible for protecting Consumer protection against misuse of assets, privacy and consumer
Data and/or Information data, as regulated by the self-assessment prescribed by
• Reliable information system to support the the OJK. The business unit responsible for the provisions,
implementation of consumer data and/or information implementation, and evaluation related to protection
protection against misuse of assets, privacy, and consumer information
• Mechanisms and procedures for protecting consumer is the business unit that handles the credit card support
data and/or information. business; business financing; business credit support;
treasury and financial institution business; capital market
Banks are also prohibited from: business; IT infrastructure; and provisioning.
• Disclosing personal data and/or information about
consumers to third parties; 2023 Service Report and Handling of Customer Complaints
• Requiring consumers to agree to share personal data The following table explains the service reports and
and/or information as a condition of using products consumer complaints received by Bank Mega, which will
and/or services; then be followed up with the complaint handling process
• Using for commercial purposes personal data and/or up to the period ending on December 31, 2023.
information of consumers who have terminated their
agreement with the bank’s products and/or services;
Status Penyelesaian
No Jenis Produk dan/ Jumlah Selesai Tidak selesai Dalam proses
atau Layanan
Jumlah Persentase Jumlah Persentase Jumlah Persentase
1. Deposito 4 3 75% 0 0% 1 25%
2. Tabungan 254 225 89% 0 0% 29 11%
3. Kredit/Pembiayaan Modal 9 9 100% 0 0% 0 0%
Kerja
4. Kredit/Pembiayaan 54 49 91% 0 0% 5 9%
Bermotor (Kredit/
Pembiayaan Konsumsi)
5. Kredit/Pembiayaan Pemilikan 1 1 100% 0 0% 0 0%
Rumah/Apartemen
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Status Penyelesaian
No Jenis Produk dan/ Jumlah Selesai Tidak selesai Dalam proses
atau Layanan
Jumlah Persentase Jumlah Persentase Jumlah Persentase
6. Kartu ATM/Debit/Mesin ATM 1091 1067 98% 0 0% 24 2%
7. Kartu Kredit 2012 1797 89% 0 0% 215 11%
8. Kliring 1 1 100% 0 0% 0 0%
9. Electronic Banking 1 1 100% 0 0% 0 0%
10. E-Commerce 95 83 87% 0 0% 12 13%
11. SMS Banking/Mobile 1130 1105 98% 0 0% 25 2%
Banking
12. Transfer Dana 1891 1877 99% 0 0% 14 1%
13. Bancassurance 6 6 100% 0 0% 0 0%
14. Produk Kerjasama Lainnya 1 1 100% 0 0% 0 0%
15. Wealth Management 1 1 100% 0 0% 0 0%
16. Safe Deposit 3 2 67% 0 0% 1 33%
6554 6228 95% 0 0% 326 5%
Whistleblowing System
System as a form of implementation of the principles of strategy, the reporter (whistleblower) can submit complaints/
good corporate governance. This system is implemented to information through the Whistleblowing System, which can
create awareness among employees and other stakeholders be accessed through the following media:
to disclose possible violations without fear in order to • Application for the Whistleblowing System, which
create a clean, safe and transparent business environment. can be accessed through the internal website of
Bank Mega (Megaweb), namely by going to https://
Whistleblowing System Mechanism bankmega.com/id/about kami/tata-kelola-usaha-new/
Based on the provisions written in the SK No. 084/ whistleblowing-system/.
DIRBM/2022 on the implementation of the anti-fraud
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• Email, which can be sent to fbi@bankmega.com or to Incidents. The Crime and Fraud Investigation (CFIN)
any of the Banking Fraud staff email addresses. department is responsible for the implementation of the
• Telephone, which can be reached on the landline whistleblower system.
number +62 21-791500 ex. 15.505 and 15.525.
• Verbally, which can be delivered/delivered to the
address: Crime & Fraud Investigation (CFIN) Work Whistleblower Protection
Unit, Menara Bank Mega Lt. 15 Jl. Captain Tendean XXX
Kav 12-14A Jakarta 12790.
The Complaint Handling Process
This is regulated by Decree No. 084/DIRBM/2022 on The complaint handling process is outlined in the
the Implementation of Anti-Fraud Strategies to Facilitate following diagram:
Complaints of Fraud Incidents, to Encourage/Awareness
of Bank Employees and Officials to Report Fraud
1 2
Whistleblower submitted its Incoming complaints are verified and
complaint/information of fraud analyzed reports
through whistleblowing system
3 4 5
If the results of the analysis do not find If the results of the report concern If the results of the analysis find that
any element of Fraud, then the report elements of the code of ethics, it will be there is one element of fraud, and/
will not be submitted back to the forwarded to the work unit that handles or criminal elements, then the Crime &
whistleblower that the report does not it (example: Human Capital Reward, Fraud Investigation Head instructs the
meet the element of Fraud. Operations & Services Work Unit) Investigation process to be carried out.
7 6
Imposition of SANCTIONS in The results of the investigation are
accordance with company regulations submitted to the President Director and
and applicable legal provisions. the Director related with the copy to
the President Commissioner/
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No. Process
1. The reporter (whistleblower) reports the suspected violations/fraud through the available means.
2. Incoming complaints are reviewed and the report is analyzed.
3. If the results of the analysis do not find elements of fraud, the report will not be submitted back to the whistleblower that the report does not
meet the elements of fraud.
4. If the results of the report include elements of the Code of Ethics, the report will be forwarded to the appropriate work unit. (example: Human
Capital Rewards, Operations & Services).
5. If the results of the analysis indicate that there is an element of fraud and/or a criminal element, the Crime & Fraud Investigation Leader will initiate
an investigation.
6. The results of the investigation will be reported to the President Director and appropriate Directors with a copy to the President Commissioner/
Board of Commissioners.
7. Impose SANCTIONS in accordance with Company policies and applicable laws.
Complaint Handling Party 2023 Complaint Handling
XXX XXX
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Code of Conduct
The Code of Ethics applicable to Bank Mega is included Ethics in relation to stakeholders
in the in the Integrity Commitment. The main points of the All Bank Mega employees must act objective, professional,
Integrity Commitment include, among others: independent and ethical and moral values, fair, transparent,
1. Integrity Commitment Charter consistent and honesty, consistent, and maintain honesty
2. Management and Employee Commitment andfor the benefit of the company and its stakeholders.
3. Benefits of the Integrity Commitment
4. GCG Principles Violations and Sanctions
5. Work ethics and culture Violations of the Integrity Commitment will be dealt with
6. Code of Ethics explicitly based on the company’s rules and policies of
7. Commitments of the Board of Commissioners, directors and applicable laws and regulations.
Directors and Employees
8. Prohibitions for the Board of Commissioners, Directors Corporate Culture
and Employees, Conflicts of Interest Bank Mega’s corporate culture is formed from its core
9. Anti-Fraud Declaration values, which are the basis for the implementation of the
10. Sanctions Bank’s management activities and all levels of its work
units. In its application, the corporate culture is also
Socialization of the Code of Ethics expected to be a guide for all employees of the Bank in
The Code of Ethics will be disseminated through the the performance of their duties and responsibilities in their
“E-Commitment Integrity” system with the implementation efforts to achieve the goals set by the Bank.
process outlined in the Directors’ Circular No. SE 148/
Dirbm-PMOC/2020 dated August 24, 2020. Main Code of Ethics
The main points of the Bank’s core values that are expected
Declaration of the Commitment Code of Ethics to be the culture are
The Integrity Commitment applies to all employees of Bank 1. Dynamic
Mega, regardless of their position and role in Bank Mega. 2. Entrepreneurial
All members of the Board of Commissioners and Directors 3. Confidence
of Bank Mega have signed a charter of the Statement of 4. Business Ethics
Integrity Commitment to comply with each point contained 5. Commitment
in the Code of Conduct. 6. Synergy
Legal Case
As of December 31, 2023, the legal cases in which Bank Mega is involved are as follows:
Main Case Status of Completion Impact on the Bank
XXX XXX XXX
XXX XXX XXX
XXX XXX XXX
XXX XXX XXX
XXX XXX XXX
318 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Administrative Sanction
Bank Mega received administrative sanctions in the imposition of administrative sanctions is more lower
form of fines from the Financial Services Authority and compared to the previous year with a frequency of
Bank Indonesia 11 times with a nominal fine reaching 18 (eighteen) times and a nominal fine of Rp453.80 million.
IDR156,550,000,- million as of December 31, 2023. The
Adequacy of Transparency
Financial and Non-Financial
In accordance with the applicable OJK regulations, the complaint system that can be used by customers via
Bank has made financial and non-financial terms and the Bank Mega website, call center, or through the
conditions transparent to stakeholders and reported them Bank’s employees.
to the Financial Services Authority.
In order to ensure transparency in the implementation
The Bank provides transparent information about the of governance, Bank Mega has prepared a report on
Bank’s products in accordance with the provisions on the the implementation of governance, which is reported in
transparency of the Bank’s product information and the accordance with the applicable regulations. The report
use of personal data of customers. Product transparency includes the results of the Bank’s assessment of governance
is provided in the form of brochures, leaflets and other implementation according to indicators set by the Financial
promotional materials. It is also provided on Bank Mega’s Services Authority. The report has been submitted to the
website. Similarly, with regard to customer complaints, the Financial Services Authority and published on Bank Mega’s
Bank has made the procedures for customer complaints website. The report is part of the Bank’s Annual Report.
and dispute resolution transparent, and has a customer
Self-Assessment of the Implementation of
Commercial Bank Governance
As a form of commitment to the implementation of of the implementation of the GCG is guided by the OJK
commercial bank governance, Bank Mega has conducted Regulation No. 55/POJK.03/2016 and the OJK Circular
a self-assessment on the implementation of bank Letter No. 13/SEOJK.03/2017 on the implementation of
governance (GCG) for the first and second semester of governance for commercial banks. Bank Mega’s 2023 GCG
2023. The self-assessment results are an integral part of the self-assessment results are as follows:
Governance Implementation Report. The self-assessment
Assessment Self Assessment Results Rating Definition
Period
Semester I - 2023 Individual 2 Reflects that the management of the bank has generally implemented good governance
practices. This is reflected in an adequate level of compliance with the Governance
Semester II - 2023 Individual 2 Principles. In the event that there are weaknesses in the application of the Governance
Principles, these weaknesses are generally of a minor nature and can be remedied by
the Bank’s management through the normal course of action.
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 319
Page 320
Corporate Governance
Implementation of Public Company
Governance Guidelines
Bank Mega undertakes to comply with the requirements for the implementation of the GCG in the Company in accordance
with POJK No. 21/POJK.04/2015 and SEOJK No. 32/SEOJK.04/2015 in the year 2023
No. Recommendation Response Implementation
To Improve the Value of GMS Execution
1. Public Company has methods or procedures of voting Implemented The Bank has a technical procedure of voting as stated
both open and closed voting, in order to emphasize in GMS regulations.
independency and interests of shareholders.
2. The Board of Directors and Board of Commissioners of Implemented Some of the Bank’s management members are present
the Public Company are present in the AGMS. in the Annual GMS
3. A summary of the GMS minutes is available on the Public Implemented The Bank has disclosed the minutes of meeting of GMS
Company website for at least 1 (one) year. in the Company’s official website.
To Enhance the Quality of Communication Between the Public Company and Shareholders or Investors
4. Public Company has a communication policy with Implemented The Company has several communication channels to the
shareholders or investor shareholders through Public Expose, Press Conference
and email in the Company’s official website.
5. Public Company discloses communication policy Implemented The Bank provides access of information disclosure
of Public Company with shareholder or investor in through the Company’s official website.
Company’s website.
To Strengthen the Membership and Composition of the Board of Commissioners
6. The stipulation of number of the Board of Commissioners Implemented The Bank has complied the prevailing laws and regulations
will determine the condition of the Public Company. related to the Company based on the OJK Regulation No.
33/POJK.04/2014. The members of the Bank’s Board of
Commissioners are 5 (five) individuals.
7. The stipulation of number of the Board of Directors will Implemented The Bank has complied the prevailing laws and regulations
consider the condition of the Public Company. related to the Company based on OJK Regulation No.
33/POJK.04/2014. The members of the Bank’s Board of
Directors are 8 (eight) individuals.
8. The composition stipulation of the Board of Commissioners Implemented The Bank has complied the prevailing laws and regulations
pays attention to the diversity of required skills, knowledge related to the Company based on OJK Regulation No.
and experiences. 33/POJK.04/2014.
9. The composition stipulation of the Board of Directors pays Implemented The Bank has complied the prevailing laws and regulations
attention to the diversity of required skills, knowledge related to the Company based on OJK Regulation No.
and experiences. 33/POJK.04/2014.
10. The Director who oversees accounting or finance has the Implemented The Company has complied the prevailing laws and
skills and/or knowledge in accounting. regulations related to the Company based on OJK
Regulation No. 33/POJK.04/2014. The Bank’s Board of
Directors has experience in finance and banking.
To Improve the Quality of Performing Duties and Responsibilities of Board of Commissioners and Board of Directors
11. The Board of Commissioners has a self-assessment Implemented The Bank has an Assessment Policy for the Board
policy to evaluate the performance of the Board of Commissioners and Directors as set out in the
of Commissioners. Board Manual.
12. The Board of Directors has a self-assessment policy to Implemented The Bank has an Assessment Policy for the Board
evaluate the performance of of Commissioners and Directors as set out in the
Board Manual.
13. The self-assessment policy that evaluates the performance Implemented The Bank has owned a self-assessment policy, therefore
of the Board of Commissioners is disclosed in this year’s the Company is able to disclose any self-assessment policy
Annual Report of the Public Company. in the Annual Report.
320 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
No. Recommendation Response Implementation
14. The self-assessment policy that evaluates the performance Diterapkan The Bank has owned a self-assessment policy, therefore
of the Board of Directors is disclosed in this year’s Annual the Company is able to disclose any self-assessment policy
Report of the Public Company. in the Annual Report.
15. The Board of Commissioners has a resignation policy if a Implemented Every member of the appointed Board of Commissioners
Commissioner is committed to a financial crime. shall fulfill each requirement in the Article of Association
and sign a statement letter, and if any violation is done, the
GMS has the rights to dismiss the member oft he Board of
Commissioners anytime.
16 The Board of Directors has a resignation policy if a Implemented Every member of the appointed Board of Directors shall
Commissioner is committed to a financial crime. fulfill each requirement in the Article of Association and
sign a statement letter, and if any violation is done, the
GMS has the rights to dismiss the member oft he Board of
Directors anytime.
17. The Board of Commissioners or Committee that executes Implemented The Company has a succession policy in nomination
the nomination and remuneration function arranges the process of members of the Board of
succession policy in the process of nominating a Director. Directors.
Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan
18. The Public Company has a policy to prevent insider trading. Implemented The Bank has a policy to prevent insider trading as set
out in the Integrity Commitment Guide.
19. The Public Company has an anti-corruption policy and Implemented The Company has a policy to prevent corruption set out
anti-fraud policy. in the Integrity Commitment Guide.
20. The Public Company has a policy on selecting and Implemented The Company has established policies for qualifying,
increasing the ability of suppliers. reviewing and evaluating suppliers.
21. The Public Company has a policy on complying creditors’ Implemented Fulfillment of the creditor’s rights is regulated in detail in
rights. the loan agreement concluded between the Bank and
the creditor.
22. The Public Company has a policy on the Implemented Bank has a whistleblowing system policy
whistleblowing system. as disclosed in this Annual Report.
23. Public Companies have a policy of providing long-term Not implemented -
incentives to Directors and employees.
To Improve the Implementation of Information Disclosure
24. The Public Company utilizes information technology more Implemented The Bank uses social media, the Company’s
openly as the media of information disclosure. official website and IDX website as a fulfillment of
information disclosure aspect.
25. The Public Company’s Annual Report discloses the Implemented The Bank discloses the final beneficial owner of
final beneficial owner of shares in the ownership of the the Company’s share ownership as disclosed in this
Public Company at least 5% (five percent), in addition Annual Report.
to the disclosure of the final beneficial ownership
of the public company through the majority and
controlling shareholders.
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 321
Page 322
Corporate Governance
Implementation of
Integrated Governance
Bank Mega, as the main entity, has conducted monitoring Integrated Governance Implementation Report
of the implementation of governance in LJK (financial Bank Mega, as the main entity, has submitted a report
services institutions) related to the financial conglomerate on the implementation of integrated governance in the
Mega Corpora. In order to improve the implementation year 2023 to the OJK through the SIPENA application
of integrated governance in 2023, the following efforts as follows:
will be made: 1. 2022 Integrated Governance Implementation Report
1. Hold coordination meetings with members of the (Letter No. 030/DIR-CHC/23 dated May 26, 2023
Integrated Governance Support Group in the PT regarding the 2022 Integrated Governance Report
Mega Corpora Financial Conglomeration 2 (two) times of PT. Mega Corpora Financial Conglomerate).
during 2023. 2. Integrated Governance Self-Assessment Report
2. Conduct meetings of the Integrated Governance Semester II 2022 (Letter No.008/DIR-CHC/23 dated
Committee, there will be 2 (two) meetings during 2023. February 9, 2023 regarding the Integrated Governance
3. Monitor the fulfillment of the results/recommendations Self-Assessment Report of the Financial Conglomerate
of the Integrated Governance Committee meetings. PT. Mega Corpora Semester II - 2022.
4. Carry out knowledge sharing 2 (two) times during 2023: 3. Integrated Governance Self Assessment Report
• Review the confidentiality and security of Semester I of 2023 (Letter No.048/DIR-CHC/23 dated
consumer data. August 4, 2023 regarding the Integrated Governance
• Protection of personal data. Self Assessment Report of the financial conglomerate
5. Implement integrated governance oversight by the PT. Mega Corpora Semester I - 2023.
Main Entity Board of Commissioners, supported by the
Integrated Governance Committee. During 2022, the
Board of Commissioners of the Main Entity has held 9
(eight) meetings, of which 2 (two) were devoted to the
implementation of Integrated Governance.
322 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
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PT BANK MEGA Tbk 2023 Annual Report
Access to Information and Data
All stakeholders have easy access to all material information website at https://www/bankmega .com. Furthermore,
and data of Bank Mega, including corporate actions, annual the Bank provides disclosure information that can be
reports, financial reports and releases to journalists and accessed via:
investors, which can be accessed through the company’s
Corporate Secretary : corsec@bankmega.com
Address : Menara Bank Mega
Jl. Kapten Tendean No. 12-14A, Jakarta 12790
Mega Call : 08041500010/(+62) 29601600 (dari luar negeri)
Telephone : (+6221) 7917 5000
Facsimile : (+6221) 7918 7100
Call Center : 08041500010
(+62) 29601600 (dari luar negeri)
Email : corsec@bankmega.com
Electronic Media Social Media
Company Website : www,bankmega.com Instagram : @bankmegaid
Capital Market Website : www.idx.co.id Facebook : BankMegaID
Custodian Website : www.ksei.co.id X : @BankMegaID
OJK Website : www.ojk.go.ig Youtube : Bank Mega Indonesia
TikTok : @bankmega
Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 323
Page 324
06 Sustainability Report
Page 325
PT BANK MEGA Tbk 2023 Annual Report
Page 326
Sustainability Report Sustainability Report Pursuant to OJK Regulation No. 51/POJK.03/2017 comprehensive information of the Company’s Corporate concerning the Implementation of Sustainable Finance Social Responsibility (CSR) programs. for Financial Service Institutions, Issuers, and Public Companies and OJK Circular Letter No. 16/SEOJK.04/2021 Therefore, this Annual Report no longer discloses any concerning the Form and Content of the Annual Report, information about CSR. The Company’s Annual Report and the Company also published a Sustainability Report. The Sustainability Report is available in 2 (two) languages and report is published in a separate book with the Annual can be downloaded in digital version at https://bankmega. Report, but is inseparable with the Annual Report itself. com/id/tentang-kami/hubungan-investor-new/. The Company’s Sustainability Report elaborates the 326 PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth
Page 327
PT BANK MEGA Tbk 2023 Annual Report Refocus in Business Strategy for Sustainable Growth PT BANK MEGA Tbk 2023 Annual Report 327
Page 328
07 Financial Statement
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PT BANK MEGA Tbk 2023 Annual Report
Page 330
PT BANK MEGA TBK PT BANK MEGA TBK Laporan Keuangan Financial Statements Untuk Tahun-Tahun yang Berakhir For the Years Ended Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
Page 331
PT BANK MEGA TBK
Halaman/
Daftar Isi Page Table of Contents
Surat Pernyataan Direksi Directors’ Statement Letter
Laporan Auditor Independen Independent Auditor’s Report
Laporan Keuangan Financial Statements
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
Laporan Posisi Keuangan 1 Statements of Financial Position
Laporan Laba Rugi dan Penghasilan Statements of Profit or Loss and Other
3
Komprehensif Lain Comprehensive Income
Laporan Perubahan Ekuitas 4 Statements of Changes in Equity
Laporan Arus Kas 5 Statements of Cash Flows
Catatan Atas Laporan Keuangan 7 Notes to the Financial Statements
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PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022
ASET ASSETS
Kas 4 855,222 901,616 Cash
Giro pada Bank Indonesia 5 6,822,433 8,691,986 Current accounts with Bank Indonesia
Giro pada bank lain 6 Current accounts with other banks
Pihak berelasi 39 104 101 Related parties
Pihak ketiga 645,772 758,672 Third parties
645,876 758,773
Dikurangi: Less:
Cadangan kerugian penurunan nilai (1,203) (1,153) Allowance for impairment losses
Giro pada bank lain - neto 644,673 757,620 Current account with other banks - net
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 7 and other banks
Pihak ketiga 3,356,000 9,164,176 Third parties
Dikurangi: Less:
Cadangan kerugian penurunan nilai (3,373) -- Allowance for impairment losses
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain - neto 3,352,627 9,164,176 and other banks - net
Efek-efek 8 Securities
Pihak berelasi 39 198,288 192,200 Related parties
Pihak ketiga 37,426,300 38,985,741 Third parties
37,624,588 39,177,941
Dikurangi: Less:
Cadangan kerugian penurunan nilai -- (915) Allowance for impairment losses
Efek-efek - neto 37,624,588 39,177,026 Securities - net
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 9 agreement to resell
Pihak ketiga 7,215,441 3,254,705 Third parties
Tagihan derivatif 10 Derivative receivables
Pihak ketiga 20,974 10,119 Third parties
Kredit yang diberikan 11 Loans
Pihak berelasi 39 1,318,592 880,897 Related parties
Pihak ketiga 64,986,127 69,430,406 Third parties
66,304,719 70,311,303
Pendapatan bunga yang Unearned
ditangguhkan (11,823) (21,946) interest income
66,292,896 70,289,357
Dikurangi: Less:
Cadangan kerugian penurunan nilai (604,816) (572,030) Allowance for impairment losses
Kredit yang diberikan - neto 65,688,080 69,717,327 Loans - net
Tagihan akseptasi 12.a Acceptance receivable
Pihak ketiga -- 53,031 Third parties
Dikurangi: Less:
Cadangan kerugian penurunan nilai -- (66) Allowance for impairment losses
Tagihan akseptasi - neto -- 52,965 Acceptance receivable - net
Aset tetap dan aset hak-guna 13 8,121,885 7,999,048 Fixed assets and right-of-use assets
Dikurangi: Less:
Akumulasi penyusutan (1,924,127) (1,632,305) Accumulated depreciation
Aset tetap dan Fixed assets
aset hak-guna - neto 6,197,758 6,366,743 and right-of-use assets - net
Aset lain-lain 14 Other assets
Pihak berelasi 39 15,751 13,848 Related parties
Pihak ketiga 3,612,044 3,642,318 Third parties
3,627,795 3,656,166
TOTAL ASET 132,049,591 141,750,449 TOTAL ASSETS
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
1
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PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN POSISI KEUANGAN (Lanjutan) STATEMENTS OF FINANCIAL POSITION (Continued)
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 15 296,179 245,593 Obligations due immediately
Simpanan dari nasabah Deposits from customers
Giro 16 Current accounts
Pihak berelasi 39 482,783 470,942 Related parties
Pihak ketiga 9,642,942 12,347,900 Third parties
10,125,725 12,818,842
Tabungan 17 Saving deposits
Pihak berelasi 39 113,643 145,624 Related parties
Pihak ketiga 15,548,598 14,585,937 Third parties
15,662,241 14,731,561
Deposito berjangka 18 Time deposits
Pihak berelasi 39 1,717,317 1,827,590 Related parties
Pihak ketiga 61,930,467 73,571,674 Third parties
63,647,784 75,399,264
Simpanan dari bank lain 19 Deposits from other banks
Pihak berelasi 39 1,202,082 568,738 Related parties
Pihak ketiga 2,670,514 977,958 Third parties
3,872,596 1,546,696
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 20 12,573,231 13,263,387 repurchased agreements
Liabilitas derivatif 10 18,931 66,818 Derivatives payable
Utang pajak penghasilan 21.a 59,596 143,076 Income tax payable
Pinjaman yang diterima 22 2,909,228 1,856,213 Fund borrowings
Utang akseptasi 12.b -- 53,031 Acceptance payable
Liabilitas pajak tangguhan - neto 21.f 156,812 48,996 Deferred tax liabilities - net
Liabilitas imbalan Post-employment
pasca-kerja 36 277,530 241,747 benefits liability
Obligasi subordinasi 23 Subordinated bonds
Pihak berelasi 39 48,000 38,000 Related parties
Pihak ketiga 2,000 12,000 Third parties
50,000 50,000
Beban yang masih harus Accrued expenses
dibayar dan liabilitas lain-lain 24 and other liabilities
Pihak berelasi 39 4,703 5,547 Related parties
Pihak ketiga 639,592 645,998 Third parties
644,295 651,545
TOTAL LIABILITAS 110,294,148 121,116,769 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Share capital - par value Rp500
Rp500 (nilai penuh) per saham (full amount) per share
Modal dasar Authorized capital
- 27.000.000.000 saham - 27,000,000,000 shares
Modal ditempatkan dan disetor
penuh 11.740.923.365 saham Issued and fully paid-up capital
pada tanggal 31 Desember 2023 11,740,923,365 shares
dan 2022 25 5,870,462 5,870,462 as of December 31, 2023 and 2022
Tambahan modal disetor 26 6,347,491 6,347,491 Additional paid-in capital
Penghasilan komprehensif lain - neto 8, 13, 21, 36 3,314,078 3,141,926 Other comprehensive income - net
Cadangan umum 27 1,716 1,639 General reserve
Saldo laba 6,221,696 5,272,162 Retained earnings
TOTAL EKUITAS 21,755,443 20,633,680 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 132,049,591 141,750,449 TOTAL LIABILITIES AND EQUITY
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
2
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PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN LABA RUGI DAN STATEMENTS OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022
PENDAPATAN DAN OPERATING INCOME AND
BEBAN OPERASIONAL EXPENSE
Pendapatan bunga 28, 39 10,217,532 9,069,057 Interest income
Beban bunga 29, 39 (4,685,387) (3,199,931) Interest expense
PENDAPATAN BUNGA - NETO 5,532,145 5,869,126 NET INTEREST INCOME
Pendapatan operasional lainnya Other operating income
Provisi dan komisi 30 1,671,911 1,925,229 Fees and commissions
Keuntungan penjualan efek-efek - neto 535,366 430,738 Gain on sale of securities - net
Keuntungan transaksi Gain on foreign exchange
mata uang asing - neto 55,255 128,506 transactions - net
Keuntungan perubahan nilai Gain from the changes in fair
wajar instrumen keuangan - neto 14,794 1,466 value of financial instruments - net
Lain-lain 10,704 11,339 Others
TOTAL
PENDAPATAN OPERASIONAL LAINNYA 2,288,030 2,497,278 TOTAL OTHER OPERATING INCOME
Beban operasional lainnya Other operating expenses
Provisi dan komisi 30 (11,427) (11,749) Fees and commissions
Beban cadangan kerugian Provision for impairment losses
penurunan nilai aset keuangan on financial assets and
dan aset non-keuangan - neto 31 (195,318) (147,840) non-financial assets - net
Beban umum dan General and
administrasi 32, 39 (1,817,565) (1,846,500) administrative expenses
Beban gaji dan Salary expenses and
tunjangan lainnya 33, 39 (1,463,387) (1,358,753) other allowances
TOTAL BEBAN OPERASIONAL LAINNYA (3,487,697) (3,364,842) TOTAL OTHER OPERATING EXPENSES
PENDAPATAN OPERASIONAL - NETO 4,332,478 5,001,562 OPERATING INCOME - NET
Pendapatan non-operasional - neto 34 10,251 26,508 Non-operating income - Net
LABA SEBELUM BEBAN PAJAK 4,342,729 5,028,070 INCOME BEFORE TAX EXPENSE
Beban pajak - neto 21.b (832,059) (975,392) Tax expense - net
LABA BERSIH 3,510,670 4,052,678 NET INCOME
Penghasilan komprehensif lain: Other comprehensive income:
Pos-pos yang tidak akan Items that will not be reclassified
direklasifikasi ke laba rugi: to profit or loss:
Pengukuran kembali liabilitas Remeasurement of post-
imbalan pasca-kerja - neto 36 (48,533) (39,105) employment benefits liability - net
Surplus revaluasi aset 14 -- 589,592 Asset revaluation surplus
Pos yang akan direklasifikasi Item that will be reclassified
ke laba rugi: to profit or loss:
Perubahan nilai wajar efek-efek Changes in fair value of securities
yang diukur pada nilai wajar melalui measured at fair value through
penghasilan komprehensif lain - neto 8 496,444 (313,949) other comprehensive income - net
TOTAL PENGHASILAN
KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 3,958,581 4,289,216 INCOME FOR THE YEAR
LABA PER SAHAM BASIC EARNINGS
DASAR PER SHARE
(nilai penuh) 37 299 345 (full amount)
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
3
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PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions Rupiah, unless otherwise stated)
Penghasilan Komprehensif Lain/Other Comprehensive Income
Keuntungan/
(kerugian) yang
belum direalisasi
atas perubahan
nilai wajar efek-efek
yang diukur pada
nilai wajar melalui
Pengukuran penghasilan
kembali atas komprehensif lain -
liabilitas Imbalan neto/
Modal Surplus pasca-kerja - Neto/ Unrealized gain/
ditempatkan dan Tambahan revaluasi Remeasurement (loss) on changes Total penghasilan
disetor penuh/ modal disetor/ Cadangan aset tetap - neto/ of post- in fair value komprehensif lain/
Issued Additional umum/ Saldo laba/ Revaluation employment through other Total other
Catatan/ and fully paid-in- General Retained surplus of benefits comprehensive comprehensive Total ekuitas/
Notes paid-up capital capital reserve earnings fixed assets - net liability - net income - net income Total equity
Saldo 31 Desember 2021 3,481,888 2,048,761 1,587 10,473,226 3,228,899 (49,143) (40,754) 3,139,002 19,144,464 Balance as of December 31, 2021
Laba tahun berjalan 2022 -- -- -- 4,052,678 -- -- -- -- 4,052,678 Income for the year 2022
Pemindahan surplus aset tetap Transfer of revaluation surplus of fixed
ke saldo laba -- -- -- 233,614 (233,614) -- -- (233,614) -- assets to retained earnings
Surplus revaluasi Revaluation surplus of
aset tetap - neto -- -- -- -- 589,592 -- -- 589,592 589,592 fixed assets - net
Pengukuran kembali atas liabilitas Remeasurement of post-employment
imbalan pascakerja - neto 36 -- -- -- -- -- (39,105) -- (39,105) (39,105) benefit liability - net
Kerugian dari perubahan nilai atas Unrealized loss on changes in fair
efek-efek yang diukur pada nilai wajar value of securities through
melalui penghasilan komprehensif lain - neto 8.g -- -- -- -- -- -- (313,949) (313,949) (313,949) other comprehensive income - net
Dividen tunai 27 -- -- -- (2,800,000) -- -- -- -- (2,800,000) Cash dividend
Dividen saham 27 344,706 6,342,598 -- (6,687,304) -- -- -- -- -- Stock dividend
Saham bonus 27 2,043,868 (2,043,868) -- -- -- -- -- -- -- Bonus shares
Pembentukan cadangan umum 27 -- -- 52 (52) -- -- -- -- -- Allocation for general reserve
Saldo 31 Desember 2022 5,870,462 6,347,491 1,639 5,272,162 3,584,877 (88,248) (354,703) 3,141,926 20,633,680 Balance as of December 31, 2022
Laba tahun berjalan 2023 -- -- -- 3,510,670 -- -- -- -- 3,510,670 Income for the year 2023
Pemindahan surplus aset tetap Transfer of revaluation surplus of fixed
ke saldo laba -- -- -- 275,759 (275,759) -- -- (275,759) -- assets to retained earnings
Pengukuran kembali atas liabilitas Remeasurement of post-employment
imbalan pascakerja - neto 36 -- -- -- -- -- (48,533) -- (48,533) (48,533) benefit liability - net
Keuntungan dari perubahan nilai atas Unrealized loss on changes in fair
efek-efek yang diukur pada nilai wajar value of securities through
melalui penghasilan komprehensif lain - neto 8.g -- -- -- -- -- -- 496,444 496,444 496,444 other comprehensive income - net
Dividen tunai 27 -- -- -- (2,836,818) -- -- -- -- (2,836,818) Cash dividend
Pembentukan cadangan umum 27 -- -- 77 (77) -- -- -- -- -- Allocation for general reserve
Saldo 31 Desember 2023 5,870,462 6,347,491 1,716 6,221,696 3,309,118 (136,781) 141,741 3,314,078 21,755,443 Balance as of December 31, 2023
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
4
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PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022 *)
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan bunga 10,340,100 8,713,756 Interest received
Penerimaan pendapatan provisi Fees and commissions
dan komisi - neto 1,660,484 1,913,480 income received - net
Penerimaan dari kredit yang Recovery from written
telah dihapus buku 311,263 329,861 off loans
Penerimaan dari penjualan Proceeds from sale of
agunan yang diambil alih 55,351 116,695 foreclosed assets
Penerimaan pendapatan Other operating income
operasional lainnya 10,704 11,339 received
Pembayaran bunga dan Payments of interest and other
beban pembiayaan lainnya (4,658,858) (3,133,722) financing charges
Pembayaran beban operasional lainnya (2,907,577) (2,876,879) Payments of other operating expenses
Pembayaran pajak penghasilan (912,589) (925,476) Payment of income tax
Penerimaan pendapatan Non-operating income - net received
non-operasional - neto 20,351 29,521
Kenaikan/penurunan dalam Increase/decrease in operating
aset dan liabilitas operasi: assets and liabilities:
Aset operasi: Operating assets:
Efek-efek (1,664,764) (112,465) Securities
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali (3,960,736) 16,531,615 agreement to resell
Kredit yang diberikan 3,470,465 (10,238,791) Loans
Aset lain-lain (245,357) 126,522 Other assets
Liabilitas operasi: Operating liabilities:
Liabilitas segera 50,586 76,033 Obligations due immediately
Simpanan dari nasabah: Deposits from customers:
Giro (2,693,117) (3,540,968) Current accounts
Tabungan 928,590 275,381 Saving deposits
Deposito berjangka (11,751,480) 7,303,488 Time deposits
Simpanan dari bank lain 2,325,900 (716,987) Deposits from other banks
Efek-efek yang dijual dengan janji Securities sold under
dibeli kembali (690,156) 3,105,352 repurchased agreement
Beban yang masih harus dibayar Accrued expenses
dan liabilitas lain-lain (27,959) (380,671) and other liabilities
Kas neto (digunakan untuk)/ Net cash (used in)/
diperoleh dari aktivitas operasi (10,338,799) 16,607,084 provided by operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penerimaan dari penjualan aset Proceeds from
keuangan yang diukur pada nilai sale of financial
wajar melalui penghasilan assets at fair value through
komprehensif lain 18,677,711 22,745,355 other comprehensive income
Penerimaan dari penjualan aset tetap 834 394 Proceeds from sale of fixed assets
Pembayaran atas aset keuangan yang Payments for financial assets
diukur pada nilai wajar melalui at fair value through other
penghasilan komprehensif lain (14,242,327) (35,870,192) comprehensive income
Perolehan aset tetap Acquisition of fixed assets
dan aset hak-guna (146,907) (319,020) and right-of-use assets
Kas neto yang diperoleh dari/ Net cash provided by/
(digunakan untuk) aktivitas investasi 4,289,311 (13,443,463) (used in) investing activities
*) Direklasifikasikan (Catatan 50) *) As reclassified (Note 50)
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
5
Page 344
PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN ARUS KAS (Lanjutan) STATEMENTS OF CASH FLOWS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022 *)
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan pinjaman yang diterima 22 1,909,228 1,856,213 Proceeds from fund borrowings
Pembayaran pinjaman yang diterima 22 (856,213) (285,050) Payments of fund borrowings
Pembayaran liabilitas sewa (3,729) (10,568) Payment of lease liabilities
Pembayaran dividen tunai 27 (2,836,818) (2,800,000) Payments of cash dividends
Kas neto yang digunakan untuk Net cash used in
aktivitas pendanaan (1,787,532) (1,239,405) financing activities
(PENURUNAN)/KENAIKAN NETO NET (DECREASE)/INCREASE IN
KAS DAN SETARA KAS (7,837,020) 1,924,216 CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 19,516,551 17,592,335 AT BEGINNING OF THE YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS,
AKHIR TAHUN 11,679,531 19,516,551 AT THE END OF THE YEAR
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
Kas 855,222 901,616 Cash
Current account with
Giro pada Bank Indonesia 6,822,433 8,691,986 Bank Indonesia
Giro pada bank lain 645,876 758,773 Current accounts with other banks
Penempatan pada Bank Indonesia
dan bank lain - jangka waktu jatuh Placements with Bank Indonesia
tempo 3 bulan atau kurang sejak and other banks - maturing within
tanggal perolehan 3,356,000 9,164,176 3 months since acquisition date
Total kas dan setara kas 11,679,531 19,516,551 Total cash and cash equivalents
*) Direklasifikasikan (Catatan 50) *) As reclassified (Note 50)
Lihat Catatan 47 atas laporan keuangan untuk pengungkapan See Note 47 to the financial statements for the supplemental
informasi tambahan arus kas. disclosures of cash flows information.
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
6
Page 345
PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. Umum 1. General
1.a. Pendirian Bank dan Informasi Umum 1.a. Establishment of the Bank and General
Information
PT Bank Mega Tbk didirikan di negara PT Bank Mega Tbk was established in the
Republik Indonesia dengan nama PT Bank Republic of Indonesia under the business
Karman berdasarkan akta pendirian No. 32 name of PT Bank Karman based on Notarial
tanggal 15 April 1969 yang kemudian diubah Deed No. 32 dated April 15, 1969 which was
dengan akta tanggal 26 November 1969 No. amended by Notarial Deed No. 47 dated
47, kedua akta tersebut dibuat di hadapan Mr. November 26, 1969, both deeds were effected
Oe Siang Djie, notaris di Surabaya. Akta by Mr. Oe Siang Djie, notary in Surabaya. The
pendirian ini disahkan oleh Menteri Kehakiman deed of establishment was approved by the
Republik Indonesia dalam Surat Keputusan No. Minister of Justice of the Republic of Indonesia
J.A 5/8/1 tanggal 16 Januari 1970 dan telah in its Decision Letter No. J.A 5/8/1 dated
diumumkan dalam Tambahan No. 55 pada January 16, 1970 and was published in
Berita Negara Republik Indonesia No. 13. Supplement No. 55 to the State Gazette of the
Anggaran dasar Bank telah mengalami Republic of Indonesia No. 13. The articles of
beberapa kali perubahan, perubahan terakhir association have been amended several times,
dilakukan dengan Akta Notaris Dharma with the latest amendment effected by Notarial
Akhyuzi, S.H., No. 17 tanggal 23 Maret 2022 Deed No. 17 of Dharma Akhyuzi, S.H., dated
mengenai perubahan modal ditempatkan dan March 23, 2022, regarding changes in issued
disetor. Perubahan tersebut telah diterima dan and paid-up capital. The amendment has been
dicatat oleh Menteri Hukum dan Hak Asasi accepted and recorded by the Minister of Law
Manusia Republik Indonesia dalam Surat and Human Rights of the Republic of
Keputusan No. AHU-AH.01.03-0195605 Indonesia in Decree No. AHU-AH.01.03-
tanggal 23 Maret 2022. Perubahan ini juga 0195605, dated March 23, 2022. This change
telah didaftarkan dalam Daftar Perseroan has also been registered in the Register of
dengan No. AHU-0057461.AH.01.11.Tahun Companies with No. AHU-0057461.AH.01.11
2022 tanggal 23 Maret 2022. Year 2022, dated March 23, 2022.
Bank mulai beroperasi secara komersial sejak The Bank started its commercial operations in
tahun 1969 di Surabaya. Pada tahun 1992 1969 in Surabaya. In 1992, the Bank changed
nama Bank berubah menjadi PT Mega Bank its name to PT Mega Bank and on January 17,
dan pada tanggal 17 Januari 2000 berubah 2000 was changed to PT Bank Mega Tbk.
menjadi PT Bank Mega Tbk.
PT Mega Corpora adalah entitas induk dari PT Mega Corpora is the parent entity of the
Bank. Entitas induk terakhir Bank adalah CT Bank. The ultimate holding entity of the Bank is
Corpora. CT Corpora.
Sesuai dengan Pasal 3 anggaran dasar Bank, According to Article 3 of the Bank’s articles of
ruang lingkup kegiatan usaha Bank adalah association, the Bank is engaged in general
menjalankan kegiatan umum perbankan. Bank banking activities. The Bank was granted with
memperoleh izin usaha sebagai bank umum the license to conduct general banking
berdasarkan Surat keputusan Menteri activities based on the decision letter of the
Keuangan Republik Indonesia No. D.15.6.5.48 Minister of Finance of the Republic of
tanggal 14 Agustus 1969. Pada tanggal 2 Indonesia No. D.15.6.5.48 dated August 14,
Agustus 2000, Bank memperoleh izin untuk 1969. On August 2, 2000, the Bank was
menyelenggarakan kegiatan usaha sebagai granted with the license to conduct custodian
wali amanat dari Badan Pengawas Pasar activities by the Capital Market and Financial
Modal - Lembaga Keuangan (“BAPEPAM-LK”). Institution Supervisory Agency ("BAPEPAM-
Bank juga memperoleh izin untuk menjalankan LK"). The Bank was also granted with the
aktivitas sebagai bank devisa berdasarkan license to conduct foreign exchange activities
surat keputusan Deputi Gubernur Senior Bank based on the decision letter of Senior Deputy
Indonesia No. 3/1/KEP/DGS/2001 tanggal Governor of Bank Indonesia No.
31 Januari 2001. 3/1/KEP/DGS/2001 dated January 31, 2001.
7
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Kantor Pusat Bank berlokasi di Menara Bank The Bank’s Head Office is located at Menara
Mega JI. Kapten Tendean 12-14A, Jakarta. Bank Mega, Jl. Kapten Tendean 12-14A,
Bank memiliki kantor sebagai berikut (tidak Jakarta. The Bank has the following offices
diaudit): (unaudited):
2023 2022
Kantor Wilayah 8 8 Regional Offices
Kantor Fungsional 3 2 Functional Offices
Kantor Cabang 55 55 Branches
Kantor Cabang Pembantu 312 326 Sub-branches
1.b. Penawaran Umum Saham Bank dan 1.b. The Bank’s Public Offerings and Increase
Penambahannya of Share Capital
Sesuai dengan Keputusan Rapat Umum Based on the decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholders held on
diselenggarakan pada tanggal 17 Januari 2000 January 17, 2000, which was notarized under
yang diaktakan dengan Akta Notaris Imas Notarial Deed No. 9 of lmas Fatimah, S.H., the
Fatimah, S.H., No 9. Bank telah melakukan Bank conducted an initial public offering of its
penawaran umum saham perdana kepada 112,500,000 shares with par value of Rp500
masyarakat sebanyak 112.500.000 saham (full amount) per share at offering price of
dengan nilai nominal Rp500 (nilai penuh) per Rp1,200 (full amount) per share. On March 15,
saham dan harga penawaran Rp1.200 (nilai 2000, in accordance with the letter from the
penuh) per saham. Pada tanggal 15 Maret chairman of BAPEPAM-LK No. S-
2000 sesuai dengan surat ketua BAPEPAM-LK 493/PM/2000, the Bank’s Registration
No. S-493/PM/2000, Pernyataan Pendaftaran Statement for the initial public offering became
Bank untuk menerbitkan saham kepada effective and on April 17, 2000, the shares
masyarakat di Indonesia menjadi efektif dan were listed and traded in the Indonesia Stock
pada tanggal 17 April 2000 saham-saham yang Exchange.
ditawarkan tersebut dicatat dan
diperdagangkan di Bursa Efek Indonesia.
Sesuai dengan Keputusan Rapat Umum Based on the decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholder held on
diselenggarakan pada tanggal 29 Maret 2001, March 29, 2001, which was notarized under
yang diaktakan dengan Akta Notaris Imas Notarial Deed No. 21 of lmas Fatimah, S.H.,
Fatimah, S.H., No. 21, Bank telah membagikan the Bank declared bonus shares of Rp69,526
saham bonus sebesar Rp69.526 dengan by issuing 139,052,000 bonus shares at par
menerbitkan sejumlah 139.052.000 saham value of Rp500 (full amount) per share which
bonus dengan nilai nominal Rp500 (nilai came from additional paid-in capital and
penuh) per saham yang berasal dari tambahan declared stock dividends of Rp63,785 or
modal disetor - agio saham dan membagikan 56,698,000 shares which came from retained
dividen saham sebesar Rp63.785 atau earnings using the closing price of the Bank’s
sejumlah 56.698.000 saham yang berasal dari shares published by the Indonesian Stock
saldo laba dengan menggunakan harga Exchange on March 28, 2001, at Rp1,125 (full
penutupan saham Bank di Bursa Efek amount) per share. Accordingly, the issued
Indonesia tanggal 28 Maret 2001 yaitu sebesar and fully paid-up capital of the Bank increased
Rp1.125 (nilai penuh) per saham. Dengan to Rp379,125 which represent 758,250,000
demikian, modal saham ditempatkan dan shares.
disetor penuh meningkat menjadi Rp379.125
yang terdiri dari 758.250.000 saham.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholders held on
diselenggarakan pada tanggal 22 Mei 2002 May 22, 2002, which was notarized under
yang diaktakan dengan Akta Notaris Imas Notarial Deed No. 33 of Imas Fatimah, S.H.,
Fatimah, S.H., No. 33, Bank telah melakukan the Bank offered Limited Public Offering I with
Penawaran Umum Terbatas I dengan Hak Pre-emptive Rights of 181,980,000 shares at
Memesan Efek Terlebih Dahulu seluruhnya par value of Rp500 (full amount) per share at
8
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
181.980.000 saham dengan nilai nominal offering price of Rp1,100 (full amount) per
Rp500 (nilai penuh) per saham dan harga share.
penawaran sebesar Rp1.100 (nilai penuh) per
saham.
Dengan Penawaran Umum Terbatas ini, modal With this Limited Public Offering, the issued
saham ditempatkan dan disetor penuh menjadi and fully paid-up share capital of the Bank
sebesar Rp470.115 yang terdiri dari became Rp470,115 representing 940,230,000
940.230.000 saham. Penawaran Umum shares. The Limited Public Offering I with Pre-
Terbatas I dengan Hak Memesan Efek Terlebih emptive Rights became effective through the
Dahulu tersebut telah memperoleh pernyataan chairman of BAPEPAM-LK’s letter No. S-
efektif dari ketua BAPEPAM-LK pada tanggal 1023/PM/2002 dated May 20, 2002.
20 Mei 2002 melalui surat No.S-1023/PM/2002.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholders held on
diselenggarakan pada tanggal 10 Maret 2005 March 10, 2005, which was notarized under
yang diaktakan dengan Akta Notaris Imas Notarial Deed No. 22 of Imas Fatimah, S.H.,
Fatimah, S.H., No. 22, Bank telah membagikan the Bank declared bonus shares of Rp141,034
saham bonus sebesar Rp141.034 dengan by issuing 282,068,998 bonus shares at par
menerbitkan sejumlah 282.068.998 saham value of Rp500 (full amount) per share, which
bonus dengan nilai nominal Rp500 (nilai came from aditional paid-in capital and
penuh) per saham yang berasal dari tambahan declared stock dividends of Rp477,260
modal disetor - agio saham dan membagikan representing 203,089,644 shares, which came
dividen saham sebesar Rp477.260 atau from retained earnings using the closing price
sejumlah 203.089.644 saham yang berasal dari published by the Indonesian Stock Exchange
saldo laba dengan menggunakan harga on March 9, 2005, at Rp2,350 (full amount) per
penutupan saham Bank di Bursa Efek share. Accordingly, the issued and fully paid-in
Indonesia tanggal 9 Maret 2005 yaitu sebesar share capital increased to Rp712,694 which
Rp2.350 (nilai penuh) per saham. Dengan represent 1,425,388,642 shares.
demikian, modal saham ditempatkan dan
disetor penuh meningkat menjadi Rp712.694
yang terdiri dari 1.425.388.642 saham.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholders held on
diselenggarakan pada tanggal 24 Maret 2006 March 24, 2006, as notarized under Notarial
yang diaktakan dengan Akta Notaris Imas Deed No. 98 of Imas Fatimah, S.H., it is
Fatimah, S.H., No. 98, disetujui untuk resolved to offer Limited Public Offering Il with
melakukan Penawaran Umum Terbatas II Pre-emptive Rights representing 200,054,546
dengan Hak Memesan Efek Terlebih dahulu shares at par value of Rp500 (full amount) per
sejumlah 200.054.546 saham dengan nilai share at offering price of Rp2,500 (full amount)
nominal Rp500 (nilai penuh) per saham dengan per share. With this Limited Public Offering II,
harga penawaran sebesar Rp2.500 (nilai the issued and fully paid-in share capital of the
penuh) per saham. Dengan Penerbitan Umum Bank became Rp812,722 which represent
Terbatas II ini, modal saham ditempatkan dan 1,625,443,188 shares.
disetor penuh menjadi sebesar Rp812.722
yang terdiri dari 1.625.443.188 saham.
Keputusan Rapat Umum Pemegang Saham The decision of Annual General Meeting of
Tahunan yang diselenggarakan pada tanggal Shareholders held on May 20, 2009 as
20 Mei 2009 yang diaktakan dengan Akta notarized under Notarial Deed No. 49 on the
Notaris Imas Fatimah, S.H., No. 49 pada same date by lmas Fatimah, S.H., declared
tanggal yang sama, menyetujui pembagian bonus shares at a maximum of 1,555,781,337
saham bonus sebanyak-banyaknya shares which came from additional paid-in
1.555.781.337 saham yang berasal dari capital amounted to Rp777,890 which was
kapitalisasi agio saham sebesar Rp777.890 distributed proportionaly to the listed
9
Page 348
PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
yang dibagikan kepada para pemegang saham shareholders (Recording Date) with a ratio of
secara proporsional dengan ketentuan saham 67 new shares with par value of Rp500 (full
bonus akan dibagikan kepada pemegang amount) per share for every 70 shares owned
saham yang tercatat pada daftar pemegang by each shareholder, provided that any
saham yang berhak (Recording Date) dengan remaining fractional shares due to the division
rasio setiap pemegang 70 saham berhak based on the ratio are returned to the Bank.
mendapatkan 67 saham baru dengan harga With the declaration of these bonus shares, the
sebesar nilai nominal yaitu Rp500 (nilai penuh) issued and fully paid-in share capital of the
setiap saham dengan ketentuan apabila Bank became Rp1,590,612 which represent
terdapat sisa pecahan saham akibat 3,181,224,188 shares.
pembagian berdasarkan rasio tersebut maka
sisa pecahan tersebut dikembalikan kepada
Bank. Dengan pembagian saham bonus ini,
modal saham ditempatkan dan disetor penuh
menjadi sebesar Rp1.590.612 yang terdiri dari
3.181.224.188 saham.
Pendaftaran Umum Terbatas II dengan Hak The Limited Public Offering II with Pre-emptive
Memesan Efek Terlebih Dahulu tersebut telah Rights became effective through the chairman
memperoleh pernyataan efektif dari ketua of BAPEPAM-LK letter No. S-702/PM/2006
BAPEPAM-LK pada tanggal 23 Maret 2006 dated March 23, 2006. According to the
melaIui surat No. S-702/PM/2006. Sehubungan decision of Extraordinary General Meeting of
dengan hasil keputusan Rapat Umum Shareholders held on June 5, 2008, which was
Pemegang Saham Luar Biasa pada tanggal notarized under Notarial Deed No. 03 on the
5 Juni 2008, sebagaimana dinyatakan dalam same date by Imas Fatimah, S.H., the
Akta Notaris Imas Fatimah, S.H., No. 03 pada shareholders approved, among others, the
tanggal yang sama, pemegang saham Bank increase of the Banks authorized share capital
telah menyetujui antara lain peningkatan modal from Rp900,000 representing 1,800,000,000
dasar Bank dari Rp900.000 terdiri dari shares to Rp3,200,000 representing
1.800.000.000 saham menjadi Rp3.200.000 6,400,000,000 shares. The amendment of the
terdiri dari 6.400.000.000 saham. Perubahan Banks articles of association was received and
anggaran dasar tersebut telah diterima dan registered by the Minister of Law and Human
dicatat oleh Menteri Hukum dan Hak Asasi Right of the Republic of Indonesia in its
Manusia Republik Indonesia dalam Surat Decision Letter No. AHU-45346.AH.01.02 Year
Keputusan No. AHU-45346.AH.01.02 tanggal 2008 dated July 28, 2008. This amendment
28 Juli 2008. Perubahan ini juga telah was also registered under the Corporate
didaftarkan dalam Daftar Perusahaan dengan Registration under No. AHU-
No. AHU-0064063.AH.01.09 tanggal 28 Juli 0064063.AH.01.09 Year 2008 dated July 28,
2008. 2008.
Keputusan Rapat Umum Pemegang Saham The decision of Annual General Meeting of
Tahunan yang diselenggarakan pada tanggal Shareholders held on May 12, 2011 as
12 Mei 2011 yang diaktakan dengan Akta notarized under Notarial Deed No. 02 on the
Notaris Dharma Akhyuzi, S.H., No. 02 pada same date by Dharma Akhyuzi, S.H., declared
tanggal yang sama, menyetujui pembagian the issuance of 464,731,862 stock dividends
dividen saham sebanyak 464.731.862 saham which came from retained earnings at an
yang berasal dari saldo laba maksimum amount not to exceed Rp1,603,325 with par
sebesar Rp1.603.325 dengan harga sebesar value of Rp500 (full amount) per share,
nilai nominal yaitu Rp500 (nilai penuh) setiap provided that any remaining fractional shares
saham, dengan ketentuan apabila terdapat sisa are returned to the Bank. With the declaration
pecahan saham akibat pembagian berdasarkan of these stock dividends, the issued and fully
rasio tersebut maka sisa pecahan tersebut paid-in share capital of the Bank became
dikembalikan kepada Bank. Dengan Rp1,822,978 which represent 3,645,956,050
pembagian dividen saham ini, modal saham shares.
ditempatkan dan disetor penuh menjadi
sebesar Rp1.822.978 yang terdiri dari
3.645.956.050 saham.
10
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Keputusan Rapat Umum Pemegang Saham The decision of Annual General Meeting of
Tahunan yang diselenggarakan pada tanggal Shareholders held on April 17, 2013, as
17 April 2013 yang diaktakan dengan Akta notarized under Notarial Deed No. 08 on the
Notaris Dharma Akhyuzi, S.H., No. 08 pada same date by Dharma Akhyuzi, S.H., declared
tanggal yang sama, menyetujui pembagian the issuance of 167,713,978 stock dividends
dividen saham sebanyak 167.713.978 saham which came from retained earnings at an
yang berasal dari saldo laba maksimum amount not to exceed Rp684,568 with par
sebesar Rp684.568 dengan harga sebesar nilai value of Rp500 (full amount) per share,
nominal yaitu Rp500 (nilai penuh) setiap provided that any remaining fractional shares
saham, dengan ketentuan apabila terdapat sisa are returned to the Bank.
pecahan saham akibat pembagian berdasarkan
rasio tersebut maka sisa pecahan tersebut
dikembalikan kepada Bank.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholders held on
diselenggarakan pada tanggal 17 April 2013, April 17, 2013 as notarized under notarial deed
yang diaktakan dengan Akta Notaris Dharma No. 09 on the same date by Dharma Akhyuzi,
Akhyuzi, S.H., No. 09 pada tanggal yang sama, S.H., the Bank declared bonus shares at a
Bank telah membagikan saham bonus maximum of 2,741,758,949 shares which
maksimum sebanyak 2.741.758.949 saham came from additional paid-in capital maximum
yang berasal dari tambahan modal disetor amounted to Rp1,370,959 which was
maksimum sebesar Rp1.370.959 yang distributed proportionaly to the shareholders
dibagikan kepada para pemegang saham with a ratio of 376 bonus shares with par value
secara proporsional dengan rasio pembagian of Rp500 (full amount) per share for every 500
setiap pemegang 500 saham memperoleh 376 shares owned by each shareholder, and
saham bonus dengan harga sebesar nilai declared stock dividends at a maximum of
nominal yaitu Rp500 (nilai penuh) per saham 408,347,077 stock dividends which came from
dan membagikan dividen saham maksimum retained earnings with a ratio for every 500
sebanyak 408.347.077 dividen saham yang shares owned by each shareholder received
berasal dari saldo laba dengan rasio 56 shares which was distributed proportionally
pembagian setiap pemegang 500 saham at an amount not to exceed Rp1,664,849 using
memperoleh 56 saham yang dibagikan secara the closing price of the Bank’s shares
proporsional maksimum sebesar Rp1.664.849 published by the Indonesia Stock Exchange on
dengan menggunakan harga penutupan saham April 16, 2013 at Rp4,050 (full amount) per
Bank di Bursa Efek Indonesia tanggal 16 April share, provided that any remaining fractional
2013 yaitu sebesar Rp4.050 (nilai penuh) per shares are returned to the Bank. With the
saham, dengan ketentuan apabila terdapat sisa declaration of these bonus shares and stock
pecahan saham akibat pembagian berdasarkan dividends, the issued and fully paid-in share
rasio tersebut maka sisa pecahan tersebut capital of the Bank became Rp3,481,888 which
dikembalikan kepada Bank. Dengan represent 6,963,775,206 shares.
pembagian saham bonus dan dividen saham
ini, modal saham ditempatkan dan disetor
penuh menjadi sebesar Rp3.481.888 yang
terdiri dari 6.963.775.206 saham.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of the Annual General
Pemegang Saham Tahunan yang Meeting of Shareholders held on February 25,
diselenggarakan pada tanggal 25 Februari 2022, which was notarized under Notarial
2022, yang diaktakan dengan akta notaris Deed No.09 of Dharma Akhyuzi, S.H., on the
Dharma Akhyuzi, S.H., No. 09 pada tanggal same date, the Bank declared bonus shares of
yang sama, Bank telah membagikan saham Rp2,043,868 by issuing 4,087,736,045 bonus
bonus sebanyak 4.087.736.045 saham pada shares at par value of Rp500 (full amount) per
harga sebesar nilai nominal yaitu Rp500 (nilai share, which came from the additional paid-up
penuh) setiap saham, yang berasal dari capital which were distributed to shareholders
tambahan modal disetor sebesar Rp2.043.868 in proportion to the distribution ratio for each
yang dibagikan kepada para pemegang saham holder of 1,000 shares receiving 587 bonus
11
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
secara proporsional dengan rasio pembagian shares and declared stock dividends of
setiap pemegang 1.000 saham memperoleh 689,413,745 shares which came from the
587 saham bonus dengan harga sebesar nilai retained earnings with a distribution ratio for
nominal yaitu Rp500 (nilai penuh) per saham each holder of 1,000 shares obtaining 99
dan membagikan dividen saham sebanyak shares distributed proportionally in the amount
689.413.745 saham yang berasal dari of Rp6,687,304 using the closing price of the
kapitalisasi saldo laba dengan rasio pembagian Bank's shares on the Indonesia Stock
setiap pemegang 1.000 saham memperoleh 99 Exchange dated March 11, 2022, at Rp9,700
saham yang dibagikan secara proporsional (full amount) per share, provided that any
sebesar Rp6.687.304 dengan menggunakan remaining fractional shares are returned to the
harga penutupan saham Bank di Bursa Efek Bank. With the declaration of these bonus
Indonesia tanggal 11 Maret 2022 yaitu Rp9.700 shares and stock dividends, the issued and
(nilai penuh) per saham, dengan ketentuan fully paid-in share capital of the Bank became
apabila terdapat sisa pecahan saham akibat Rp5,870,462 which represent 11,740,923,365
pembagian berdasarkan rasio tersebut maka shares.
sisa pecahan tersebut dikembalikan kepada
Bank. Dengan pembagian saham bonus dan
dividen saham ini, modal saham ditempatkan
dan disetor penuh menjadi sebesar
Rp5.870.462 yang terdiri dari 11.740.923.365
saham.
1.c. Dewan Komisaris, Direksi, Komite Audit dan 1.c. Boards of Commissioners, Directors, Audit
Karyawan Committee and Employees
Susunan Dewan Komisaris dan Direksi Bank The composition of the Bank’s Boards of
pada tanggal 31 Desember 2023 dan 2022, Commissioners and Directors as of
adalah sebagai berikut: December 31, 2023 and 2022 are as follows:
2023 2022
Dewan Komisaris: Board of Commisioners:
Komisaris Utama Chairul Tanjung Chairul Tanjung President Commissioner
Wakil Komisaris Utama Yungky Setiawan Yungky Setiawan Deputy President Commissioner
Komisaris Independen Achjadi Ranuwisastra Achjadi Ranuwisastra Independent Commissioner
Komisaris Independen Lambock V Nahattands Lambock V Nahattands Independent Commissioner
Komisaris Independen Hizbullah *) -- Independent Commissioner
Direksi: Board of Directors:
Direktur Utama Kostaman Thayib Kostaman Thayib President Director
Wakil Direktur Utama Indivara Erni **) -- Deputy President Director
Wakil Direktur Utama Lay Diza Larentie***) -- Deputy President Director
Direktur Risiko -- Indivara Erni Risk Director
Direktur Consumer Banking -- Lay Diza Larentie Consumer Banking Director
Direktur Kredit Madi D Lazuardi Madi D Lazuardi Loan Director
Direktur Treasuri dan Treasury and International
International Banking Martin Mulwanto Martin Mulwanto Banking Director
Direktur Kepatuhan dan Compliance and Human Capital
Sumber Daya Manusia Yuni Lastianto Yuni Lastianto Director
Direktur Operasi Operational Director
(d/h Direktur Operasi dan C Guntur Triyudianto C Guntur Triyudianto (previously Operational and
Teknologi Informasi) Information Technology Director)
Direktur Teknologi Informasi Y. B Hariantono ****) -- Information Technology Director
*) Pengangkatan Hizbullah sebagai Komisaris *) The appointment of Hizbullah as an Independent
Independen telah mendapatkan persetujuan dari Commissioner has been approved by Financial
Otoritas Jasa Keuangan melalui Surat Keputusan Services Authority through Decision Letter No.
No. KEPR-81/D.03/2023 tanggal 25 Agustus 2023. KEPR-81/D.03/2023 dated August 25, 2023.
**) Pengangkatan Indivara Erni sebagai Wakil Direktur **) The appointment of Indivara Erni as a Deputy
Utama telah mendapatkan persetujuan dari Otoritas President Director has been approved by Financial
Jasa Keuangan melalui Surat Keputusan No. KEPR- Services Authority through Decision Letter No.
42/D.03/2023 tanggal 06 Juni 2023. KEPR-42/D.03/2023 dated June 06, 2023.
12
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
***) Pengangkatan Lay Diza Larentie sebagai Wakil ***) The appointment of Lay Diza Larentie as a Deputy
Direktur Utama telah mendapatkan persetujuan dari President Director has been approved by Financial
Otoritas Jasa Keuangan melalui Surat Keputusan Services Authority through Decision Letter No.
No. KEPR-41/D.03/2023 tanggal 06 Juni 2023. KEPR-41/D.03/2023 dated June 06, 2023.
****) Pengangkatan Y. B Hariantono sebagai Direktur ****) The appointment of Y. B Hariantono as a Information
Teknologi Informasi telah mendapatkan persetujuan Technology Director has been approved by Financial
dari Otoritas Jasa Keuangan melalui Surat Services Authority through Decision Letter No.
Keputusan No. KEPR-4/D.03/2023 tanggal 20 Maret KEPR-4/D.03/2023 dated March 20, 2023.
2023.
Susunan Komite Audit Bank pada tanggal The composition of the Bank’s Audit
31 Desember 2023 dan 2022 adalah sebagai Committee as of December 31, 2023 and 2022
berikut: is as follows:
2023 2022
Ketua Hizbullah Lambock V Nahattands Chairman
Anggota Purwo Junianto Purwo Junianto Member
Anggota Ivan Purnama Sanoesi Ivan Purnama Sanoesi Member
Pembentukan Komite Audit Bank telah The establishment of Bank’s Audit Committee
dilakukan sesuai dengan Peraturan OJK has complied with OJK Regulation No.
No. 55/POJK.04/2015 tanggal 29 Desember 55/POJK.04/2015 dated December 29, 2015.
2015.
Dewan Komisaris dan Direksi pada tanggal The Boards of Commissioners and Directors
31 Desember 2023 ditentukan berdasarkan as of December 31, 2023 were appointed
Rapat Umum Pemegang Saham Tahunan based on the decision of Annual General
pada tanggal 24 Februari 2023, yang berita Meeting of Shareholders held on February 24,
acaranya telah diaktakan dengan akta notaris 2023, the minutes of which were notarized
No. 07, Dharma Akhyuzi, S.H., pada tanggal through Notarial Deed No. 07 of Dharma
yang sama. Akhyuzi, S.H., on the same date.
Dewan Komisaris dan Direksi pada tanggal The Boards of Commissioners and Directors
31 Desember 2022 ditentukan berdasarkan as of December 31, 2022 were appointed
Rapat Umum Pemegang Saham Tahunan based on the decision of Annual General
pada tanggal 25 Februari 2022, yang berita Meeting of Shareholders held on February 25,
acaranya telah diaktakan dengan akta notaris 2022, the minutes of which were notarized
No. 09, Dharma Akhyuzi, S.H., pada tanggal through Notarial Deed No. 09 of Dharma
yang sama. Akhyuzi, S.H., on the same date.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the Bank
Bank memiliki karyawan tetap masing-masing has 4,572 and 4,553 permanent employees
4.572 dan 4.553 orang (tidak diaudit). (unaudited), respectively.
2. Ikhtisar Kebijakan Akuntansi yang Material 2. Summary of Material Accounting Policies
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank
adalah seperti dijabarkan di bawah ini: are set out below:
Pernyataan Kepatuhan Statement of Compliance
Laporan keuangan Bank telah disusun dan The Bank’s financial statements were prepared
disajikan sesuai dengan Standar Akuntansi and presented in accordance with Indonesian
Keuangan di Indonesia yang meliputi Financial Accounting Standards which include
Pernyataan Standar Akuntansi Keuangan the Statement of Financial Accounting
(PSAK) dan Interpretasi Standar Akuntansi Standards (PSAK) and Interpretation of
Keuangan (ISAK) yang diterbitkan oleh Dewan Financial Accounting Standards (ISAK) issued
13
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Standar Akuntansi Keuangan–Ikatan Akuntan by the Financial Accounting Standard
Indonesia (DSAK–IAI), serta peraturan Pasar Board–Indonesian Institute of Accountant
Modal yang berlaku antara lain Peraturan (DSAK–IAI), and regulations in the Capital
Otoritas Jasa Keuangan/Badan Pengawas Market include Regulations of Financial
Pasar Modal dan Lembaga Keuangan Sevices Authority/Capital Market and
(OJK/Bapepam-LK) No. VIII.G.7 tentang Supervisory Board and Financial Institution
pedoman penyajian laporan keuangan, (OJK/Bapepam-LK) No. VIII.G.7 regarding
keputusan Ketua Bapepam-LK guidelines for the presentation of financial
No. KEP-347/BL/2012 tentang penyajian dan statements, decree of Chairman of Bapepam-
pengungkapan laporan keuangan emiten atau LK No. KEP-347/BL/2012 regarding
perusahaan publik. presentation and disclosure of financial
statements of the issuer or public company.
2.a. Dasar penyusunan laporan keuangan 2.a. Basis for preparation of the financial
statements
Laporan keuangan disusun berdasarkan harga The financial statements have been prepared
perolehan, kecuali untuk aset keuangan yang under the historical cost principle except for
diukur pada nilai wajar melalui penghasilan financial assets at fair value through
komprehensif lain dan aset dan liabilitas comprehensive income, financial assets and
keuangan yang diukur pada nilai wajar melalui liabilities measured at fair value through profit
laba rugi dan seluruh instrumen derivatif yang and loss and all of the derivative instruments
diukur berdasarkan nilai wajar dan aset tanah measured at fair value and land and building
dan gedung yang diukur pada nilai wajar sejak assets measured at fair value since December
31 Desember 2015. Laporan keuangan disusun 31, 2015. The financial statements have been
berdasarkan prinsip akuntansi berbasis akrual, prepared based on accrual principle, excluding
kecuali laporan arus kas. the statement of cash flows.
Laporan arus kas disusun dengan The statements of cash flows were prepared
menggunakan metode langsung dengan based on the direct method with cash flows
mengelompokkan arus kas dalam aktivitas classified into cash flows from operating,
operasi, investasi dan pendanaan. Untuk tujuan investing and financing activities. For the
laporan arus kas, kas dan setara kas purpose of the statements of cash flows, cash
mencakup kas, giro pada Bank Indonesia dan and cash equivalents include cash, current
giro pada bank lain, penempatan pada Bank accounts with Bank Indonesia and other
Indonesia dan bank lain, Sertifikat Bank banks, placements with Bank Indonesia and
Indonesia dan Sertifikat Deposito Bank other banks, Certificates of Bank Indonesia
Indonesia yang jatuh tempo dalam 3 (tiga) and Deposits Certificates of Bank Indonesia
bulan sejak tanggal perolehan, sepanjang tidak maturing within 3 (three) months or less from
digunakan sebagai jaminan untuk pinjaman the acquisition date as long as they are not
serta tidak dibatasi penggunaannya. being pledged as collateral for borrowing nor
restricted.
Pos-pos dalam penghasilan komprehensif The items under other comprehensive income
lainnya disajikan terpisah antara akun-akun are presented separately between items to be
yang akan direklasifikasikan ke laba rugi dan reclassified to profit or loss and those items not
akun-akun yang tidak akan direklasifikasikan ke to be reclassified to profit or loss.
laba rugi.
Dalam penyusunan laporan keuangan sesuai The preparation of financial statements in
dengan Standar Akuntansi Keuangan di conformity with Financial Accounting
Indonesia, dibutuhkan estimasi dan asumsi Standards in Indonesia requires the use of
yang mempengaruhi: estimates and assumptions that affect:
• Nilai aset dan liabilitas dilaporkan, dan • The reported amounts of assets and
pengungkapan atas aset dan liabilitas liabilities and disclosure of contingent
kontinjensi pada tanggal laporan keuangan, assets and liabilities at the date of the
financial statements,
14
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Jumlah pendapatan dan beban selama • The reported amounts of revenues and
periode pelaporan. expenses during the reporting period.
Walaupun estimasi ini dibuat berdasarkan Although these estimates are based on
pengetahuan terbaik manajemen atas kejadian management’s best knowledge of current
dan tindakan saat ini, hasil yang timbul events and activities, actual results may differ
mungkin berbeda dengan jumlah yang from those estimates.
diestimasi semula.
Estimasi-estimasi dan asumsi-asumsi yang Estimates and underlying assumptions are
digunakan ditelaah secara berkesinambungan. reviewed on an ongoing basis. Revisions to
Revisi atas estimasi akuntansi diakui pada accounting estimates are recognized in the
periode dimana estimasi tersebut direvisi dan period in which the estimate is revised and in
periode yang akan datang yang dipengaruhi any future periods affected.
oleh revisi estimasi tersebut.
Secara khusus, informasi mengenai hal-hal In particular, information about significant
penting yang terkait dengan ketidakpastian areas of estimation uncertainty and critical
estimasi dan pertimbangan-pertimbangan judgments in applying accounting policies that
penting dalam penerapan kebijakan akuntansi have material effect on the amount recognized
yang memiliki dampak yang material terhadap in the financial statements are described in
jumlah yang diakui dalam laporan keuangan Note 3.
dijelaskan di Catatan 3.
Mata uang penyajian yang digunakan pada The presentation currency used in the financial
laporan keuangan adalah Rupiah, yang statements is Indonesian Rupiah, which is the
merupakan mata uang fungsional Bank. functional currency of the Bank.
Seluruh angka dalam laporan keuangan ini, Figures in the financial statements are rounded
kecuali dinyatakan lain, dibulatkan menjadi to and stated in millions of Rupiah unless
jutaan Rupiah. otherwise stated.
Bank telah menyusun laporan keuangan The Bank has prepared the financial
dengan dasar bahwa Bank akan terus statements on the basis that it will continue to
mempertahankan kelangsungan usaha. operate as going concern.
2.b. Transaksi dan saldo dalam mata uang asing 2.b. Transactions and balances in foreign
currency
Transaksi dalam mata uang asing dicatat Transactions in foreign currencies are
dalam Rupiah berdasarkan kurs yang berlaku recorded in Rupiah based on the rates
pada saat transaksi dilakukan. Pada tanggal prevailing at the transaction dates. On the
pelaporan, aset dan liabilitas moneter dalam reporting date, monetary assets and liabilities
mata uang asing dijabarkan ke dalam Rupiah denominated in foreign currencies are
berdasarkan kurs tengah Reuters pukul 16.00 converted into Rupiah based on the Reuters’
WIB. Laba atau rugi selisih kurs yang terjadi middle rate at 16.00 Western Indonesian Time.
dikreditkan atau dibebankan pada laba rugi Exchange gains or losses from foreign
tahun yang bersangkutan. exchange transactions are credited or charged
to the current year profit or loss.
Kurs mata uang asing utama yang digunakan The major exchange rates used to translate
untuk menjabarkan mata uang asing ke dalam foreign currencies into Rupiah were as follows
Rupiah adalah sebagai berikut (nilai penuh): (full amount):
15
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2023 2022
1 Poundsterling Inggris 19,626.56 18,786.09 1 Great Britain Poundsterling
1 Euro Eropa 17,038.32 16,581.72 1 European Euro
1 Franc Swiss 18,299.27 16,827.00 1 Swiss Franc
1 Dolar Amerika Serikat 15,397.00 15,567.50 1 United States Dollar
1 Dolar Australia 10,520.77 10,557.88 1 Australian Dollar
1 Dolar Singapura 11,676.34 11,592.88 1 Singapore Dollar
1 Dolar Selandia Baru 9,765.55 9,851.12 1 New Zealand Dollar
1 Yuan China 2,170.06 2,238.91 1 Chinese Yuan
1 Dolar Hong Kong 1,970.73 1,996.55 1 Hong Kong Dollar
1 Yen Jepang 108.88 117.81 1 Japanese Yen
2.c. Informasi segmen 2.c. Segment information
Segmen operasi adalah komponen dari Bank An operating segment is a component of the
yang terlibat dalam aktivitas bisnis yang Bank that engages in business activities from
menghasilkan pendapatan dan menimbulkan which it may earn revenues and incur
beban, termasuk pendapatan dan beban yang expenses, including revenues and expenses
terkait dengan transaksi dengan komponen lain that relate to transactions with any of the
Bank, dimana hasil operasinya dikaji ulang Bank’s other components, whose operating
secara berkala oleh pengambil keputusan results are reviewed regularly by the Bank’s
utama dalam operasional Bank untuk membuat chief operating decision maker to make
keputusan mengenai sumber daya yang akan decision about resources allocated to the
dialokasikan pada segmen tersebut dan menilai segment and assess its performance, and for
kinerjanya, serta tersedia informasi keuangan which discrete financial information is
yang dapat dipisahkan. Hasil segmen yang available. Segment results that are reported to
dilaporkan kepada pengambil keputusan the Bank’s chief operating decision maker
operasional Bank meliputi komponen- include items directly attributable to a segment,
komponen yang dapat diatribusikan secara as well as those that can be allocated on a
langsung kepada suatu segmen, dan reasonable basis.
komponen-komponen yang dapat dialokasikan
dengan dasar yang wajar.
2.d. Transaksi dengan pihak berelasi 2.d. Transactions with related parties
Dalam menjalankan usahanya, Bank In the normal course of its business, the Bank
melakukan transaksi dengan pihak-pihak enters into transactions with related parties
berelasi seperti yang didefinisikan dalam PSAK which are defined under PSAK 7 regarding
No. 7 tentang “Pengungkapan Pihak-pihak “Related Party Disclosures”.
Berelasi”.
Pihak berelasi adalah orang atau entitas yang A related party is a person or an entity that is
terkait dengan entitas pelapor: related to the reporting entity:
a. Orang atau anggota keluarga dekatnya a. A person or a close member of that
mempunyai relasi dengan entitas pelapor person’s family is related to a reporting
jika orang tersebut: entity if that person:
i. Memiliki pengendalian atau i. Has control or joint control over the
pengendalian bersama atas entitas reporting entity;
pelapor;
ii. Memiliki pengaruh signifikan atas ii. Has significant influence over the
entitas pelapor; atau reporting entity; or
iii. Merupakan personel manajemen kunci iii. Is a member of the key management
entitas pelapor atau entitas induk dari personnel of the reporting entity or of a
entitas pelapor. parent of the reporting entity.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
b. Suatu entitas berelasi dengan entitas b. An entity is related to the reporting entity if
pelapor jika memenuhi salah satu hal any of the following conditions applies:
berikut:
i. Entitas dan entitas pelapor adalah i. The entity and the reporting entity are
anggota dari kelompok usaha yang members of the same group (which
sama (artinya entitas induk, entitas means that each parent, subsidiary,
anak, dan sesama entitas anak saling and fellow subsidiaries are related to
berelasi dengan entitas anak lainnya); each others);
ii. Satu entitas adalah entitas asosiasi ii. One entity is an associate or joint
atau ventura bersama dari entitas lain venture of the other entity (or an
(atau entitas asosiasi atau associate or joint venture of a
ventura bersama yang merupakan member of a group of which the other
anggota suatu kelompok usaha, entity is a member);
dimana entitas lain tersebut adalah
anggotanya);
iii. Kedua entitas tersebut adalah ventura iii. Both entities are joint ventures of the
bersama dari pihak ketiga yang sama; same third party;
iv. Satu entitas adalah ventura bersama iv. One entity is a joint venture of a third
dari entitas ketiga dan entitas yang lain entity and the other entity is an
adalah entitas asosiasi dari entitas associate of the third entity;
ketiga;
v. Entitas tersebut adalah suatu program v. The entity is a post-employment
imbalan pascakerja untuk imbalan benefit plan for the benefit of
kerja dari salah satu entitas pelapor employees of either the reporting
atau entitas yang terkait dengan entitas entity, or an entity related to the
pelapor. Jika entitas pelapor adalah reporting entity. If the reporting entity
entitas yang menyelenggarakan in itself such a plan, the sponsoring
program tersebut, maka entitas employers are also related to the
sponsor juga berelasi dengan entitas reporting entity;
pelapor;
vi. Entitas yang dikendalikan atau vi. The entity is controlled or jointly
dikendalikan bersama oleh orang yang controlled by a person identified in (a);
diidentifikasi dalam huruf (a);
vii. Orang yang diidentifikasi dalam huruf vii. A person identified in (a) (i) has
(a) (i) memiliki pengaruh signifikan atas significant influence over the entity or
entitas atau merupakan personil is a member of the key management
manajemen kunci entitas (atau entitas personnel of the entity (or a parent of
induk dari entitas); atau the entity); or
viii. Entitas atau anggota dari kelompok di viii. The entity or any members of a group
mana entitas merupakan bagian dari of which it is a part, provides key
kelompok tersebut, menyediakan jasa management personnel service to the
personil manajemen kunci kepada reporting entity or to the parent of the
entitas pelapor atau kepada entitas reporting entity.
induk dari entitas pelapor.
Transaksi dengan pihak berelasi dilakukan Transactions with related parties are made on
berdasarkan persyaratan yang disetujui oleh terms agreed by both parties, where such
kedua belah pihak, dimana persyaratan requirements may not be the same as other
tersebut mungkin tidak sama dengan transaksi transactions undertaken with third parties.
lain yang dilakukan dengan pihak-pihak yang Material transactions and balances with related
tidak berelasi. Seluruh transaksi dan saldo parties are disclosed in the notes to the
yang material dengan pihak-pihak berelasi financial statements and the relevant details
diungkapkan dalam catatan atas laporan have been presented in Note 39 of the
keuangan yang relevan dan rinciannya telah financial statements.
disajikan dalam Catatan 39 atas laporan
keuangan.
17
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2.e. Aset dan liabilitas keuangan 2.e. Financial assets and liabilities
Aset keuangan dan liabilitas keuangan Bank The Bank’s financial assets and liabilities
terdiri atas: mainly consist of:
Golongan (ditentukan oleh
Kategori yang didefinisikan oleh PSAK 71/Category as defined in PSAK 71 Bank)/Class (as determined by Subgolongan/Subclasses
the Bank)
Aset keuangan yang diukur pada nilai wajar melalui laba- Efek-efek/Marketable securities
rugi/ Financial assets at fair value through profit or loss
Tagihan derivatif/Derivative receivables
Kas/Cash
Giro pada Bank Indonesia/Current accounts with Bank Indonesia
Giro pada bank lain/Current accounts with other banks
Penempatan pada Bank Indonesia dan bank lain/Placements with Bank Indonesia
and other banks
Efek-efek yang dibeli dengan janji dijual kembali/ Securities purchased under
agreement to resell
Aset keuangan yang diukur pada biaya perolehan yang
Aset keuangan/Financial Tagihan akseptasi/Acceptance receivables
diamortisasi/Financial assets at amortized cost
Assets
Kredit yang diberikan/Loans
Bunga yang masih akan diterima/Accrued
interest receivables
Piutang sewa/ Lease receivables
Aset lain-lain/Other assets Setoran jaminan/Guarantee deposits
Tagihan penjualan surat berharga/ Receivables
from sales of marketable securities
Aset yang diblokir/ Restricted assets
Aset keuangan yang diukur pada nilai wajar melalui
penghasilan komprehensif lain/Financial assets at fair Efek-efek/Marketable securities
value through other comprehensive income
Liabilitas keuangan yang diukur pada nilai wajar melalui
laba-rugi/ Financial liabilities at fair value through profit or Liabilitas derivatif/Derivative liabilities
loss
Liabilitas segera/Obligation due immediately
Liabilitas akseptasi/Acceptance liabilities
Simpanan nasabah/Deposits from customers
Simpanan dari bank lain/Deposits from other banks
Liabilitas Keuangan/ Efek-efek yang dijual dengan janji dibeli kembali/ Securities sold under agreement
Financial Liabilities to repurchase
Liabilitas keuangan yang diukur pada biaya perolehan
yang diamortisasi/Financial liabilities at amortized cost Obligasi subordinasi/Surbordinated bonds
Pinjaman yang diterima/Borrowings
Bunga yang masih harus dibayar/Accrued
Beban yang masih harus dibayar interest payables
dan liabilitas lain-lain/ Accrued Setoran jaminan/Other deposits
expenses and other liabilities Kewajiban pembelian surat berharga/
Liabilities to purchase of marketable securities
i. Klasifikasi i. Classification
Bank mengklasifikasikan aset The Bank classifies its financial assets
keuangannya berdasarkan kategori according to the following categories at
sebagai berikut pada saat pengakuan awal: initial recognition:
• Aset keuangan yang diukur pada nilai • Financial assets measured at fair value
wajar melalui laba rugi; through profit or loss;
• Aset keuangan yang diukur pada nilai • Financial assets measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income;
lain;
• Aset keuangan yang diukur pada biaya • Financial assets measured at amortized
perolehan diamortisasi. cost.
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika memenuhi amortized cost if they meet the following
kondisi sebagai berikut: conditions:
• aset keuangan dikelola dalam model • financial assets are managed in a
bisnis yang bertujuan untuk memiliki business model that aims to have
aset keuangan dalam rangka financial assets in order to collect
mendapatkan arus kas kontraktual; dan contractual cash flow; and
• persyaratan kontraktual dari aset • the contractual terms of the financial
keuangan tersebut memberikan hak asset provide rights on a certain date
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
pada tanggal tertentu atas arus kas for cash flow obtained solely from
yang diperoleh semata dari pembayaran payment of principal and interest (SPPI)
pokok dan bunga (SPPI) dari jumlah on the principal amount outstanding.
pokok terutang.
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair value
melalui penghasilan komprehensif lain jika through other comprehensive income if
memenuhi kondisi sebagai berikut: they meet the following conditions:
• Aset keuangan dikelola dalam model • Financial assets are managed in a
bisnis yang bertujuan untuk business model that aims to collect
mendapatkan arus kas kontraktual dan contractual cash flow and sell financial
menjual aset keuangan; dan assets; and
• Persyaratan kontraktual dari aset • The contractual requirements of the
keuangan tersebut memenuhi kriteria financial assets meet the SPPI criteria.
SPPI.
Pada saat pengakuan awal, Bank dapat At initial recognition, the Bank may make
membuat pilihan yang tidak dapat an irrevocable choice to present equity
dibatalkan untuk menyajikan instrumen instruments that are not held for trading at
ekuitas yang bukan dimiliki untuk fair value through other comprehensive
diperdagangkan pada nilai wajar melalui income.
penghasilan komprehensif lain.
Aset keuangan lainnya yang tidak Other financial assets that do not meet the
memenuhi persyaratan untuk requirements to be classified as financial
diklasifikasikan sebagai aset keuangan assets measured at amortized cost or fair
diukur pada biaya perolehan diamortisasi value through other comprehensive
atau nilai wajar melalui penghasilan income, are classified as measured at fair
komprehensif lain, diklasifikasikan sebagai value through profit or loss.
diukur pada nilai wajar melalui laba rugi.
Saat pengakuan awal Bank dapat At initial recognition, the Bank can make
membuat penetapan yang tidak dapat an irrevocable determination to measure
dibatalkan untuk mengukur aset yang assets that meet the requirements to be
memenuhi persyaratan untuk diukur pada measured at amortized cost or fair value
biaya perolehan diamortisasi atau nilai through other comprehensive income at
wajar melalui penghasilan komprehensif fair value through profit or loss, if the
lain pada nilai wajar melalui laba rugi, determination eliminates or significantly
apabila penetapan tersebut mengeliminasi reduces the measurement or recognition
atau secara signifikan mengurangi inconsistencies (sometimes referred to as
inkonsistensi pengukuran atau pengakuan ”accounting mismatch”).
(kadang disebut sebagai ”accounting
mismatch”).
Penilaian model bisnis Evaluation of business models
Model bisnis ditentukan pada level yang The business model is determined at a
mencerminkan bagaimana kelompok aset level that reflects how Bank’s financial
keuangan dikelola bersama-sama untuk assets are managed together to achieve
mencapai tujuan bisnis tertentu. certain business objectives.
Penilaian model bisnis dilakukan dengan The evaluation of the business model is
mempertimbangkan, tetapi tidak terbatas carried out by considering, but not limited
pada, hal-hal berikut: to, the following:
• Bagaimana kinerja dari model bisnis • How the performance of the business
dan aset keuangan yang dimiliki dalam model and financial assets held in the
model bisnis dievaluasi dan dilaporkan business model are evaluated and
kepada personil manajemen kunci reported to the Bank’s key
Bank; management personnel;
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Apakah risiko yang memengaruhi • What risks affect the performance of the
kinerja dari model bisnis (termasuk aset business model (including financial
keuangan yang dimiliki dalam model assets held in the business model) and
bisnis) dan khususnya bagaimana cara specifically how the financial assets are
aset keuangan tersebut dikelola; dan managed; and
• Bagaimana penilaian kinerja pengelola • How to evaluate the performance of
aset keuangan (sebagai contoh, apakah managers of financial assets (for
penilaian kinerja berdasarkan nilai wajar example, whether performance
dari aset yang dikelola atau arus kas appraisals are based on the fair value
kontraktual yang diperoleh). of the assets being managed or the
contractual cash flows obtained).
Aset keuangan yang dimiliki untuk Financial assets held for trading or
diperdagangkan atau dikelola dan penilaian managed and which performance
kinerjanya berdasarkan nilai wajar diukur appraisals based on fair value are
pada nilai wajar melalui laba rugi. measured at fair value through profit or
loss.
Derivatif juga dikategorikan dalam Derivatives are also categorized under this
kelompok ini, kecuali derivatif yang classification unless they are designated
ditetapkan sebagai instrumen lindung nilai as effective hedging instruments.
efektif.
Penilaian mengenai arus kas Evaluation of contractual cash flows
kontraktual yang diperoleh semata dari obtained solely from payment of
pembayaran pokok dan bunga principal and interest
Untuk tujuan penilaian ini, pokok For the purpose of this valuation, principal
didefinisikan sebagai nilai wajar dari aset is defined as the fair value of financial
keuangan pada saat pengakuan awal. assets at initial recognition. Interest is
Bunga didefinisikan sebagai imbalan untuk defined as compensation for the time value
nilai waktu atas uang dan risiko kredit of money and credit risk in relation to the
terkait jumlah pokok terutang pada periode principal amount owed over a certain
waktu tertentu dan juga risiko dan biaya period of time and also the risk and
peminjaman standar, dan juga marjin laba. standard borrowing costs, as well as profit
margins.
Penilaian mengenai arus kas kontraktual An assessment of contractual cashflows
yang diperoleh semata dari pembayaran obtained solely from principal and interest
pokok dan bunga dilakukan dengan payments is made by considering
mempertimbangkan persyaratan contractual terms, including whether
kontraktual, termasuk apakah aset financial assets contain contractual terms
keuangan mengandung persyaratan that can change the timing or amount of
kontraktual yang dapat mengubah waktu contractual cash flows. In assessing, the
atau jumlah arus kas kontraktual. Dalam Bank considers:
melakukan penilaian, Bank
mempertimbangkan:
• Peristiwa kontinjensi yang akan • Contingency events that will change the
mengubah waktu atau jumlah arus kas timing or amount of contractual cash
kontraktual; flow;
• Fitur leverage; • Leverage feature;
• Persyaratan pembayaran dimuka dan • Terms of advance payment and
perpanjangan kontraktual; contractual extension;
• Persyaratan mengenai klaim yang • Requirements regarding limited claims
terbatas atas arus kas yang berasal dari for cash flows from specific assets; and
aset spesifik; dan
• Fitur yang dapat mengubah nilai waktu • Features that can change the time
dari elemen uang. value of the money element.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Liabilitas keuangan diklasifikasikan dalam Financial liabilities are classified into the
kategori sebagai berikut pada saat following categories at initial recognition:
pengakuan awal:
• Liabilitas keuangan yang diukur pada • Financial liabilities at fair value through
nilai wajar melalui laporan laba rugi, profit or loss, which has 2 (two) sub-
yang memiliki 2 (dua) sub-klasifikasi, classifications, i.e. those designated as
yaitu liabilitas keuangan yang ditetapkan such upon initial recognition and those
demikian pada saat pengakuan awal classified as held for trading;
dan liabilitas keuangan yang telah
diklasifikasikan dalam kelompok
diperdagangkan;
• Liabilitas keuangan lain. Liabilitas • Other financial liabilities. Other financial
keuangan lainnya merupakan liabilitas liabilities pertain to financial liabilities
keuangan yang tidak dimiliki untuk dijual that are not held for trading nor
atau ditentukan sebagai nilai wajar designated as at fair value through
melalui laba rugi saat pengakuan profit or loss upon recognition of the
liabilitas. liability.
ii. Pengakuan ii. Recognition
Bank pada awalnya mengakui aset dan The Bank initially recognizes financial
liabilitas keuangan pada tanggal perolehan. asset and liabilities on the date of
Pembelian dan penjualan aset keuangan origination. Regular way purchases and
yang lazim (reguler) diakui pada tanggal sales of financial assets are recognized on
perdagangan dimana Bank memiliki the trade date at which the Bank commits
komitmen untuk membeli atau menjual aset to purchase or sell the asset. All other
tersebut. Semua aset dan liabilitas financial assets and liabilities are initially
keuangan lainnya pada awalnya diakui recognized on the trade date at which the
pada tanggal perdagangan dimana Bank Bank becomes a party to the contractual
menjadi suatu pihak dalam ketentuan provisions of the instruments.
kontraktual instrumen tersebut.
Pada saat pengakuan awal, aset atau A financial asset or liability is initially
liabilitas keuangan diukur pada nilai wajar measured at fair value plus (for an item not
ditambah (untuk item yang tidak diukur valued at fair value through profit and loss
pada nilai wajar melalui laba rugi setelah at initial recognition) transaction costs
pengakuan awal) biaya transaksi yang subsequently measured at fair value that
dapat diatribusikan secara langsung atas are directly attributable to the acquisition of
perolehan aset keuangan atau penerbitan financial assets or issuance of financial
liabilitas keuangan. Pengukuran aset dan liabilities. The subsequent measurement of
liabilitas keuangan setelah pengakuan awal financial assets and liabilities depends on
tergantung pada klasifikasi aset keuangan their classifications.
dan liabilitas keuangan tersebut.
Biaya transaksi hanya meliputi biaya-biaya Transaction costs include only those costs
yang dapat diatribusikan secara langsung that are directly attributable to the
untuk perolehan suatu aset keuangan atau acquisition of a financial asset or issue of a
penerbitan suatu liabilitas keuangan dan financial liability and are incremental costs
merupakan biaya tambahan yang tidak that would not have been incurred if the
akan terjadi apabila instrumen keuangan instrument had not been acquired or
tersebut tidak diperoleh atau diterbitkan. issued. In the case of financial assets,
Untuk aset keuangan, biaya transaksi transaction costs are added to the amount
ditambahkan pada jumlah yang diakui pada recognized initially, while for financial
awal pengakuan aset, sedangkan untuk liabilities, transaction costs are deducted
liabilitas keuangan, biaya transaksi from the amount of debt recognized
dikurangkan dari jumlah utang yang diakui initially.
pada awal pengakuan liabilitas.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Biaya transaksi tersebut diamortisasi Such transaction costs are amortized over
selama umur instrumen berdasarkan the terms of the instruments based on the
metode suku bunga efektif dan dicatat effective interest method and are recorded
sebagai bagian dari pendapatan bunga as part of interest income for transaction
untuk biaya transaksi sehubungan dengan costs related to financial assets or interest
aset keuangan atau sebagai bagian dari expense for transaction costs related to
beban bunga untuk biaya transaksi financial liabilities.
sehubungan dengan liabilitas keuangan.
iii. Pengukuran setelah pengakuan awal iii. Subsequent measurement
a. Aset keuangan dalam kelompok nilai a. Fair value through other
wajar melalui penghasilan comprehensive income financial
komprehensif lain dan aset keuangan assets and financial assets and
dan liabilitas keuangan yang diukur liabilities measured at fair value
pada nilai wajar melalui laporan laba through profit or loss are subsequently
rugi diukur pada nilai wajarnya. measured at fair value.
b. Aset dan liabilitas keuangan lainnya b. Assets and other financial liabilities
yang diukur pada biaya perolehan which are measured at amortized cost,
diamortisasi, diukur pada biaya are subsequently measured at
perolehan diamortisasi dengan amortized cost using the effective
menggunakan metode suku bunga interest method.
efektif.
iv. Penghentian pengakuan iv. Derecognition
Bank menghentikan pengakuan aset The Bank derecognizes a financial asset
keuangan pada saat hak kontraktual atas when the contractual rights to the cash
arus kas yang berasal dari aset keuangan flows from the financial asset expire, or
tersebut kadaluwarsa, atau pada saat Bank when the Bank transfers the rights to
mentransfer seluruh hak untuk menerima receive the contractual cash flows on the
arus kas kontraktual dari aset keuangan financial asset in a transaction in which
dalam transaksi dimana Bank secara substantially all the risks and rewards of
substansial telah mentransfer seluruh risiko ownership of the financial asset are
dan manfaat atas kepemilikan aset transferred. Any interest in transferred
keuangan yang ditransfer. Setiap hak atau financial assets that is created or retained
liabilitas atas aset keuangan yang by the Bank is recognized as a separate
ditransfer yang timbul atau yang masih asset or liability.
dimiliki oleh Bank diakui sebagai aset atau
liabilitas secara terpisah.
Bank menghentikan pengakuan liabilitas The Bank derecognizes a financial liability
keuangan pada saat liabilitas yang when its contractual obligations are
ditetapkan dalam kontrak dilepaskan atau discharged or cancelled or expired.
dibatalkan atau kedaluwarsa.
Dalam transaksi dimana Bank secara In transactions in which the Bank neither
substansial tidak memiliki atau tidak retains nor transfers substantially all the
mentransfer seluruh risiko dan manfaat risks and rewards of ownership of a
atas kepemilikan aset keuangan, Bank financial asset, the Bank derecognizes
menghentikan pengakuan aset tersebut the asset if it does not retain control over
jika Bank tidak lagi memiliki pengendalian the asset. The rights and obligations
atas aset tersebut. Hak dan kewajiban retained in the transfer are recognized
yang timbul atau yang masih dimiliki dalam separately as assets and liabilities as
transfer tersebut diakui secara terpisah appropriate. In transfers in which control
sebagai aset atau liabilitas. Dalam transfer over the asset is retained, the Bank
dimana pengendalian atas aset masih continues to recognize the asset to the
dimiliki, Bank tetap mengakui aset yang extent of its continuing involvement,
ditransfer tersebut sebesar keterlibatan determined by the extent to which it is
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
berkelanjutan, dimana tingkat exposed to changes in the value of the
keberlanjutan Bank dalam aset yang transferred asset.
ditransfer adalah sebesar perubahan nilai
aset yang ditransfer.
Bank menghapusbukukan saldo kredit dan The Bank writes off a loan and investment
efek utang untuk tujuan investasi, dan debt security balance, and any related
cadangan kerugian penurunan nilai terkait, allowance for impairment losses, when the
pada saat Bank menentukan bahwa kredit Bank determines that the loan or security
atau efek-efek tersebut tidak dapat ditagih. is uncollectible. This determination is
Keputusan ini diambil setelah reached after considering information such
mempertimbangkan informasi seperti telah as the occurrence of significant changes in
terjadinya perubahan signifikan pada posisi the borrowers/issuers financial position
keuangan debitur/penerbit sehingga such that the borrower/issuer can no
debitur/penerbit tidak lagi dapat melunasi longer pay the obligation, or that proceeds
liabilitasnya, atau hasil penjualan agunan from collateral will not be sufficient to pay
tidak akan cukup untuk melunasi seluruh back the entire exposure.
ekposur kredit yang diberikan.
v. Saling hapus v. Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are
saling hapus dan nilai netonya dilaporkan offset and the net amount is reported in the
di laporan posisi keuangan jika, dan hanya statement of financial position if, and only
jika, saat ini terdapat hak yang berkekuatan if, there is currently an enforceable legal
hukum untuk saling hapus jumlah rights to offset the recognized amounts
keduanya dan terdapat intensi untuk and there is an intention to settle on a net
diselesaikan secara neto, atau untuk basis, or to realize the assets and settle
merealisasikan aset dan menyelesaikan the liabilities simultaneously.
liabilitas secara bersamaan.
Hak yang berkekuatan hukum berarti: Enforceable right means:
a. tidak terdapat kontinjensi di masa yang a. there are no contingencies in the
akan datang, dan future, and
b. hak yang berkekuatan hukum pada b. enforceable right to the following
kondisi-kondisi berikut ini; conditions;
i. kegiatan bisnis normal; i. deploying normal activities;
ii. kondisi kegagalan usaha; dan ii. conditions of business failures;
and
iii. kondisi gagal bayar atau bangkrut. iii. conditions of default or
bankruptcy.
Pendapatan dan beban disajikan dalam Income and expenses are presented on a
jumlah bersih hanya jika diperkenankan net basis only when permitted by
oleh standar akuntansi. accounting standards.
vi. Pengukuran biaya diamortisasi vi. Amortized cost measurement
Biaya perolehan diamortisasi dari aset atau The amortized cost of a financial asset or
liabilitas keuangan adalah jumlah aset atau liability is the amount at which the financial
liabilitas keuangan yang diukur pada saat asset or liability is measured at initial
pengakuan awal dikurangi pembayaran recognition, minus principal repayments,
pokok, ditambah atau dikurangi dengan plus or minus the cumulative amortization
amortisasi kumulatif dengan menggunakan using the effective interest method of any
metode suku bunga efektif yang dihitung difference between the initial amount
dari selisih antara nilai awal dan nilai jatuh recognized and the maturity amount,
temponya, dan dikurangi cadangan minus allowance for impairment losses.
kerugian penurunan nilai.
23
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
vii. Pengukuran nilai wajar vii. Fair value measurement
Nilai wajar adalah harga yang akan Fair value is the price that would be
diterima untuk menjual suatu aset atau received to sell an asset or paid to transfer
harga yang akan dibayar untuk a liability in an orderly transaction between
mengalihkan suatu liabilitas dalam market participants at the measurement
transaksi teratur antara pelaku pasar pada date.
tanggal pengukuran.
Pengukuran nilai wajar mengasumsikan The fair value measurement is based on
bahwa transaksi untuk menjual aset atau the presumption that the transaction to sell
mengalihkan liabilitas terjadi: the asset or transfer the liability takes
place either:
• Di pasar utama untuk aset dan liabilitas • In the principal market for the asset or
tersebut; atau liability, or
• Jika tidak terdapat pasar utama, dipasar • In the absence of a principal market, in
yang paling menguntungkan untuk aset the most advantageous market for the
atau liabilitas tersebut. asset or liability.
Nilai wajar suatu aset atau liabilitas diukur The fair value of an asset or a liability is
menggunakan asumsi yang akan measured using the assumptions that
digunakan pelaku pasar ketika menentukan market participants would use when
harga aset dan liabilitas tersebut dengan pricing the asset or liability, assuming that
asumsi bahwa pelaku pasar bertindak market participants act in their economic
dalam kepentingan ekonomik terbaiknya. best interest.
Pengukuran nilai wajar aset non-keuangan A fair value measurement of a non-
memperhitungkan kemampuan pelaku financial asset takes into account a market
pasar untuk menghasilkan manfaat participant's ability to generate economic
ekonomik dengan menggunakan aset benefits by using the asset in its highest
dalam penggunaan tertinggi dan terbaiknya and best use or by selling it to another
atau dengan menjualnya kepada pelaku market participant that would use the asset
pasar lain yang akan menggunakan aset in its highest and best use.
tersebut dalam penggunaan tertinggi dan
terbaiknya.
Bank menggunakan teknik penilaian yang The Bank uses valuation techniques that
sesuai dalam keadaan dan dimana data are appropriate in the circumstances and
yang memadai tersedia untuk mengukur for which sufficient data are available to
nilai wajar, memaksimalkan penggunaan measure fair value, maximizing the use of
input yang dapat diobservasi yang relevan relevant observable inputs and minimizing
dan meminimalkan penggunaan input yang the use of unobservable inputs.
tidak dapat diobservasi.
Semua aset dan liabilitas dimana nilai All assets and liabilities for which fair value
wajar diukur atau diungkapkan dalam is measured or disclosed in the financial
laporan keuangan dapat dikategorikan statements are categorized within the fair
pada level hierarki nilai wajar, berdasarkan value hierarchy, described as follows,
tingkatan input terendah yang signifikan based on the lowest level input that is
atas pengukuran nilai wajar secara significant to the fair value measurement
keseluruhan: as a whole:
• Level 1 : harga kuotasian (tanpa • Level 1: quoted (unadjusted) market
penyesuaian) di pasar aktif untuk aset prices in active markets for identical
atau liabilitas yang identik. assets or liabilities.
• Level 2 : input selain harga kuotasian • Level 2 : inputs other than quoted
yang termasuk dalam Level 1 yang prices included within Level 1 that are
dapat diobservasi untuk aset dan observable for the asset or liability
24
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
liabilitas baik secara langsung (misalnya either directly (for example, price) or
harga) atau secara tidak langsung. indirectly.
• Level 3: input untuk aset dan liabilitas • Level 3 : inputs for the asset and
yang bukan berdasarkan data pasar liability that are not based on
yang dapat diobservasi (input yang tidak observable market data (unobservable
dapat diobservasi). inputs).
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are
laporan keuangan secara berulang, Bank recognized in the financial statements on a
menentukan apakah terjadi transfer antara recurring basis, the Bank determines
level di dalam hierarki dengan cara whether transfers have occurred between
mengevaluasi kategori (berdasarkan input levels in the hierarchy by re-assessing
level terendah yang signifikan dalam categorization (based on the lowest level
pengukuran nilai wajar) setiap akhir input that is significant to the fair value
periode pelaporan. measurement as a whole) at the end of
each reporting period.
viii. Reklasifikasi instrumen keuangan viii. Reclassification of financial
instruments
Bank mereklasifikasi aset keuangan jika The Bank reclassifies financial assets if
dan hanya jika, model bisnis untuk and only if, the business model for
pengelolaan aset keuangan berubah. managing financial assets changes.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui laba rugi through profit or loss are recorded at fair
dicatat sebesar nilai wajarnya. Selisih value. The difference between the
antara nilai tercatat dengan nilai wajar recorded value and fair value is recognized
diakui sebagai keuntungan atau kerugian in profit or loss on the statement of profit or
pada laba rugi. loss and other comprehensive income.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui penghasilan classifications through other
komprehensif lain dicatat sebesar nilai comprehensive are recorded at their fair
wajarnya. values.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
nilai wajar melalui penghasilan fair value classification through other
komprehensif lain ke klasifikasi nilai wajar comprehensive income to fair value
melalui laba rugi dicatat pada nilai wajar. classification through profit or loss are
Keuntungan atau kerugian yang belum recorded at fair value. Unrealized gains or
direalisasi direklasifikasi ke laba rugi. losses are reclassified to profit or loss.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
nilai wajar melalui penghasilan fair value classifications through other
komprehensif lain ke klasifikasi biaya comprehensive income to the amortized
perolehan yang diamortisasi dicatat pada cost classification are recorded at carrying
nilai tercatat. Keuntungan atau kerugian value. Unrealized gains or losses is
yang belum direalisasi dihapus dari ekuitas removed from equity and adjusted agains
dan disesuaikan terhadap nilai wajar. the fair value.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications on financial assets from
nilai wajar melalui laba rugi ke klasifikasi fair value classification through profit or
nilai wajar melalui penghasilan loss to fair value classification through
komprehensif lain dicatat pada nilai wajar. other comprehensive income are recorded
at fair value.
25
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
nilai wajar melalui laba rugi ke klasifikasi fair value classification through profit or
biaya perolehan yang diamortisasi dicatat loss to amortized cost classification are
pada nilai wajar. recorded at fair value.
2.f. Giro pada Bank Indonesia dan bank lain 2.f. Current accounts with Bank Indonesia and
other banks
Giro pada Bank Indonesia dan bank lain Subsequent to initial recognition, current
setelah perolehan awal dinilai sebesar biaya accounts with Bank Indonesia and other banks
perolehan diamortisasi dengan menggunakan are measured at their amortized cost using the
metode suku bunga efektif (EIR). Cadangan effective interest rate (EIR) method. Allowance
kerugian penurunan nilai untuk giro pada bank for impairment losses for current account with
lain diukur bila terdapat indikasi penurunan nilai other bank is assessed if there is an indication
dengan menggunakan metodologi penurunan of impairment using the impairment
nilai sebagaimana diungkapkan dalam Catatan methodology as disclosed in Note 2m.
2m.
2.g. Penempatan pada Bank Indonesia dan bank 2.g. Placements with Bank Indonesia and other
lain banks
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain merupakan penanaman dana dalam banks consist of call money, Bank Indonesia
bentuk call money, Fasilitas Simpanan Bank Deposit Facilities and time deposits.
Indonesia dan deposito berjangka.
Penempatan pada Bank Indonesia dinyatakan Placements with Bank Indonesia are stated at
sebesar saldo penempatan dikurangi dengan the outstanding balances, less unearned
pendapatan bunga yang ditangguhkan. interest income.
Penempatan pada bank lain pada awalnya Placements with other banks are initially
diukur pada nilai wajar ditambah biaya measured at fair value plus incremental direct
transaksi yang dapat diatribusikan secara transaction cost directly attributable to obtain
langsung dan merupakan biaya tambahan the financial asset, and subsequently
untuk memperoleh aset keuangan tersebut, measured at their amortized cost using the
dan setelah pengakuan awal diukur pada biaya effective interest rate (EIR) method. Allowance
perolehan diamortisasi menggunakan metode for impairment losses is assessed if there is an
suku bunga efektif (EIR). Cadangan kerugian indication of impairment using the impairment
penurunan nilai diukur bila terdapat indikasi methodology as disclosed in Note 2m.
penurunan nilai dengan menggunakan
metodologi penurunan nilai sebagaimana
diungkapkan dalam Catatan 2m.
2.h. Efek-efek 2.h. Securities
Efek-efek terdiri dari obligasi korporasi, Securities consist of corporate bonds,
Obligasi Pemerintah Indonesia, Sertifikat Bank Government Bonds, Certificates of Bank
Indonesia (“SBI”), Surat Perbendaharaan Indonesia (“SBI”), State Treasury Notes, and
Negara, dan Sekuritas Rupiah Bank Indonesia Bank Indonesia Rupiah Securities (“SRBI”).
(“SRBI”).
Efek-efek pada awalnya diukur pada nilai wajar Securities are initially measured at fair value
ditambah biaya transaksi, kecuali aset plus transaction costs, except for financial
keuangan yang diklasifikasikan pada nilai wajar assets classified as fair value through profit or
melalui laba rugi dimana biaya transaksi diakui loss where the transaction costs are
langsung ke laporan laba rugi dan penghasilan recognized directly to the statement of profit or
komprehensif lain. Pengukuran setelah loss and other comprehensive income.
pengakuan awal tergantung pada Subsequent measurement depends on their
klasifikasinya. classification.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pengukuran efek-efek dan obligasi Pemerintah The measurement of securities and
didasarkan atas klasifikasinya sebagai berikut: Government bonds are based on the
classification of the securities as follows:
1. Aset keuangan yang diukur pada nilai 1. Financial assets measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income
lain
Surat-surat berharga yang diklasifikasikan Marketable securities which are classified
sebagai dinilai pada nilai wajar melalui under fair value through other
penghasilan komprehensif lain dinyatakan comprehensive income investments are
pada nilai wajar. Pendapatan bunga diakui stated at fair value. Interest income is
dalam laba rugi menggunakan metode recognized in the profit or loss using the
suku bunga efektif. Laba atau rugi selisih effective interest method. Foreign
kurs atas surat-surat berharga diakui pada exchange gains or losses on securities are
laba rugi. recognized in the profit or loss.
Perubahan nilai wajar lainnya diakui Other fair value changes are recognized
langsung dalam ekuitas sampai surat-surat directly in equity until the securities is sold
berharga dijual atau mengalami penurunan or impaired, whereby the cumulative gains
nilai, dimana akumulasi keuntungan dan and losses previously recognized in the
kerugian yang sebelumnya diakui dalam equity are recognized in the profit or loss.
ekuitas diakui dalam laba rugi.
2. Aset keuangan yang diukur pada nilai 2. Financial assets measured at fair value
wajar melalui laba rugi through profit or loss
Keuntungan atau kerugian yang belum Unrealized gains or losses resulting from
direalisasi akibat kenaikan atau penurunan changes in fair value are recognized in the
nilai wajarnya disajikan dalam laba rugi profit or loss in current year. The interest
tahun berjalan. Pendapatan bunga dari income from marketable securities is
surat-surat berharga dicatat dalam laba recorded in the profit or loss according to
rugi sesuai dengan persyaratan dalam the terms of the contract.
kontrak.
2.i. Instrumen keuangan derivatif 2.i. Derivative financial instruments
Seluruh instrumen derivatif (termasuk transaksi All derivative instruments (including foreign
valuta asing untuk tujuan pendanaan dan currency transactions for funding and trading)
perdagangan) dicatat dalam laporan posisi are recorded in the statement of financial
keuangan berdasarkan nilai wajarnya. Nilai position at fair value. Fair value is determined
wajar tersebut ditentukan berdasarkan harga based on market value using Reuters rate at
pasar dengan menggunakan kurs Bloomberg reporting date or discounted cash flow method.
pada tanggal laporan atau metode arus kas
yang didiskontokan.
Instrumen keuangan derivatif diakui di laporan Derivative financial instruments are recognized
posisi keuangan pada nilai wajar. Setiap in the statement of financial position at fair
kenaikan nilai wajar kontrak derivatif dicatat value. Each increase in fair value of derivative
sebagai aset apabila memiliki nilai wajar positif contract is recorded as asset when the fair
dan sebagai liabilitas apabila memiliki nilai value is positive and as liability when the fair
wajar negatif. value is negative.
Tagihan dan liabilitas derivatif diklasifikasikan Derivative receivables and payables are
sebagai aset dan liabilitas keuangan yang classified as financial assets and liabilities at
diukur pada nilai wajar melalui laba rugi. fair value through profit or loss.
Keuntungan atau kerugian dari kontrak derivatif Gains or losses on derivative contracts are
disajikan dalam laporan keuangan berdasarkan presented in the financial statements based on
tujuan Bank atas transaksi yaitu untuk (a) its purpose on the transaction, as (a) a hedge
lindung nilai atas nilai wajar, of the fair value, (b) a cash flow hedge, (c) a
27
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
(b) lindung nilai atas arus kas, (c) lindung nilai hedge of a net investment in foreign
atas investasi bersih pada kegiatan operasi luar operations, or (d) trading instruments, as
negeri, atau (d) instrumen perdagangan, follows:
sebagai berikut:
a. Keuntungan atau kerugian dari kontrak a. Gains or losses on derivative contracts that
derivatif yang ditujukan dan memenuhi are designated and qualified as hedging
syarat sebagai instrumen lindung nilai atas instruments of the fair value and the gains
nilai wajar dan keuntungan atau kerugian or losses on changes in fair value of assets
atas perubahan nilai wajar aset dan liabilitas and liabilities that are protected, recognized
yang dilindungi, diakui sebagai laba atau as a gain or loss may be
rugi yang dapat saling hapus dalam periode offset in the same accounting period. Any
akuntansi yang sama. Setiap selisih yang difference representing hedge
terjadi menunjukkan terjadinya ineffectiveness is recognized as profit or
ketidakefektifan lindung nilai dan secara loss in current year.
langsung diakui sebagai laba atau rugi
tahun berjalan.
b. Bagian efektif dari keuntungan atau b. The effective portions of gains or losses on
kerugian atas kontrak derivatif yang derivative contracts designated as cash
ditujukan sebagai lindung nilai atas arus kas flow hedge are reported as other
dilaporkan sebagai penghasilan comprehensive income. The ineffective
komprehensif lainnya. Bagian yang tidak portions of the hedge are reported as profit
efektif dari lindung nilai dilaporkan sebagai or loss in current year.
laba atau rugi tahun berjalan.
c. Keuntungan atau kerugian dari kontrak c. Gains or losses on derivative contracts
derivatif yang ditujukan sebagai lindung nilai designated as hedges of a net investment
atas investasi bersih pada kegiatan operasi in a foreign operation are reported as other
luar negeri dilaporkan sebagai penghasilan comprehensive income to the extent it is
komprehensif lainnya, sepanjang transaksi effective as a hedge.
tersebut dianggap efektif sebagai transaksi
lindung nilai.
d. Keuntungan atau kerugian dari kontrak d. Gains or losses on derivative contracts not
derivatif yang tidak ditujukan sebagai designated as a hedging instrument (or
instrumen lindung nilai (atau kontrak derivative contract that does not qualify as a
derivatif yang tidak memenuhi persyaratan hedging instrument) is recognized as profit
sebagai instrumen lindung nilai) diakui or loss in current year.
sebagai laba atau rugi pada tahun berjalan.
2.j. Efek-efek yang dibeli dengan janji dijual 2.j. Securities purchased under agreement to
kembali dan efek-efek yang dijual dengan resell and securities sold under agreement
janji dibeli kembali to repurchase
Efek-efek yang dibeli dengan janji dijual Securities purchased under agreements to
kembali (reverse repo) diakui sebesar harga resell (reverse repo) are recognized in the
jual kembali efek yang bersangkutan, dikurangi amount of the resale price of the related
pendapatan bunga yang belum diamortisasi. securities, less unamortized interest. The
Selisih antara harga beli dengan harga jual difference between purchase price and the
diperlakukan sebagai pendapatan bunga yang selling price is treated as unamortized interest
belum diamortisasi dan diakui sebagai and is recognized as interest income in
pendapatan bunga sesuai dengan jangka accordance with the period since the securities
waktu efek dibeli hingga dijual kembali dengan are purchased until they are resold by using
menggunakan metode suku bunga efektif effective interest rate (EIR) method. The
(EIR). Efek yang dibeli tidak dibukukan sebagai securities received are not recorded as assets
aset dalam laporan posisi keuangan karena on the statements of financial position because
kepemilikan efek tetap berada pada pihak the ownership of the securities remains with
penjual. the seller.
28
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali diklasifikasikan sebagai biaya resell are classified as amortized cost.
perolehan yang diamortisasi.
Efek-efek yang dijual dengan janji dibeli Securities sold under agreement to repurchase
kembali (repo) diakui sebesar harga pembelian (repo) agreements are recognized at the
kembali yang disepakati dikurangi beban bunga agreed repurchase price less unamortized
yang belum diamortisasi. Beban bunga yang interest. The unamortized interest represents
belum diamortisasi merupakan selisih antara the difference between the selling price and
harga jual dengan harga beli kembali yang the agreed repurchase price and is recognized
disepakati dan diakui sebagai beban bunga as interest expense during the period from the
selama jangka waktu sejak efek dijual hingga sale of securities to the date of repurchase by
dibeli kembali dengan menggunakan metode using Effective Interest Rate (EIR) method.
suku bunga efektif (EIR). Efek yang dijual tetap The securities sold are recorded as assets on
dicatat sebagai aset dalam laporan posisi the statements of financial position because in
keuangan karena secara substansi kepemilikan substance the ownership of the securities
efek tetap berada pada pihak Bank sebagai remains with the Bank as the seller.
penjual.
Efek-efek yang dijual dengan janji dibeli Securities sold under agreement to repurchase
kembali diklasifikasikan sebagai liabilitas are classified as financial liabilities measured
keuangan yang diukur dengan biaya perolehan at amortized cost.
diamortisasi.
2.k. Kredit yang diberikan 2.k. Loans
Kredit yang diberikan pada awalnya diukur Loans are initially measured at fair value plus
pada nilai wajar ditambah biaya transaksi yang incremental transaction costs which can be
dapat diatribusikan secara langsung dan directly attributable and are additional costs to
merupakan biaya tambahan untuk memperoleh obtain those financial assets, and
aset keuangan tersebut, dan setelah subsequently measured at their amortized cost
pengakuan awal diukur pada biaya perolehan using the effective interest method. Allowance
diamortisasi dengan menggunakan metode for impairment losses is assessed if there is an
suku bunga efektif. Cadangan kerugian atas indication of impairment using the impairment
penurunan nilai dilakukan bila terdapat bukti methodology as disclosed in Note 2m.
objektif penurunan nilai dengan menggunakan
metodologi penurunan nilai sebagaimana
diungkapkan dalam Catatan 2m.
Kredit yang diberikan dihapusbukukan ketika Loans are written-off when there are no
tidak terdapat prospek yang realistis mengenai realistic prospects of collection or when the
pengembalian pinjaman atau hubungan normal Bank’s normal relationship with the
antara Bank dan debitur dengan jaminan telah collateralized borrowers has ceased to exist.
berakhir. Pinjaman yang tidak dapat dilunasi When loans are deemed uncollectible, they are
dihapusbukukan dengan mendebit cadangan written-off against the related allowance for
kerugian penurunan nilai. Pelunasan kemudian impairment losses. Subsequent recoveries of
atas pinjaman yang telah dihapusbukukan loans written-off are credited to the allowance
sebelumnya, dikreditkan ke cadangan kerugian for impairment losses from loans in the
penurunan nilai pinjaman di laporan posisi statement of financial position.
keuangan.
Restrukturisasi kredit Loan restructuring
Restrukturisasi kredit meliputi modifikasi Loan restructuring may involve a modification
persyaratan kredit, konversi kredit menjadi of the terms of the loans, conversion of loans
saham atau instrumen keuangan lainnya into equity or other financial instruments and/or
dan/atau kombinasi dari keduanya. a combination of both.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Kerugian yang timbul dari restrukturisasi kredit Loss on loan restructuring in respect of
yang berkaitan dengan modifikasi persyaratan modification of the terms of the loans are
kredit diakui bila nilai tunai penerimaan kas recognized only if the cash value of total future
masa depan yang telah ditentukan dalam cash receipt specified in the new terms of the
persyaratan kredit yang baru, termasuk loan, including both receipt designated as
penerimaan yang diperuntukan sebagai bunga interest and those designated as loan principal,
maupun pokok, adalah lebih kecil dari nilai are less than the recorded amounts of loans
kredit yang diberikan yang tercatat sebelum before restructuring.
restrukturisasi.
Untuk restrukturisasi kredit bermasalah dengan For non-performing restructured loan which
cara konversi kredit yang diberikan menjadi involves a conversion of loan into equity or
saham atau instrumen keuangan lainnya, other financial instrument, a loss on loan
kerugian dari restrukturisasi kredit diakui hanya restructuring is recognized only if the fair value
apabila nilai wajar penyertaan saham atau of the equity investment or other financial
instrumen keuangan yang diterima dikurangi instrument received, reduced by estimated
estimasi biaya untuk menjualnya, adalah costs to sell the equity or other financial
kurang dari nilai tercatat kredit yang diberikan. instrument, is less than the carrying value of
the loan.
2.l. Tagihan dan utang akseptasi 2.l. Acceptance receivable and payable
Dalam kegiatan bisnis biasa, Bank memberikan In the ordinary course of business, the Bank
jaminan keuangan, seperti letters of credit, provides financial guarantees, consisting of
bank garansi dan akseptasi. letters of credit, bank guarantees and
acceptances.
Setelah pengakuan awal, tagihan dan utang After initial recognition, acceptance receivables
akseptasi dicatat pada biaya perolehan and payables are recorded at amortized cost.
diamortisasi.
Cadangan kerugian penurunan nilai dilakukan Allowances for impairment losses are
bila terdapat indikasi penurunan nilai dengan assessed if there is an indication of impairment
menggunakan metodologi penurunan nilai by using the impairment methodology as
sebagaimana diungkapkan dalam Catatan 2m. disclosed in Note 2m.
2.m. Penurunan nilai aset keuangan dan non- 2.m. Impairment of financial and non-financial
keuangan assets
i. Penurunan nilai aset keuangan i. Impairment of financial assets
Bank menganggap instrumen utang memiliki The Bank considers debt instruments to
risiko kredit yang rendah ketika peringkat have low credit risk when the credit risk
risiko kreditnya setara dengan definisi rating is at par with the globally understood
investment grade yang dipahami secara definition of investment grade.
global.
Pengukuran Kerugian Kredit Measurement of Expected Credit Losses
Ekspektasian (”KKE") (”ECL”)
Kerugian Kredit Ekspektasian adalah Expected Credit Loss is an estimate of the
estimasi probabilitas tertimbang dari weighted probability of a credit loss
kerugian kredit yang diukur sebagai berikut: measured as follows:
- Aset keuangan yang tidak memburuk - Financial assets that do not deteriorate at
pada tanggal pelaporan, kerugian kredit the reporting date, the expected credit
ekspektasian diukur sebesar selisih antara loss is measured at the difference
nilai kini dari seluruh kekurangan kas between the present value of all cash
(yaitu selisih antara arus kas yang shortages (i.e. the difference between the
terutang kepada Bank sesuai dengan cash flows owed to the Bank in
kontrak dan arus kas yang diperkirakan accordance with the contract and the
akan diterima oleh Bank); cash flows expected to be received by the
Bank);
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
- Aset keuangan yang memburuk pada - Financial assets that deteriorate at the
tanggal pelaporan, kerugian kredit reporting date, the expected credit loss is
ekspektasian diukur sebesar selisih antara measured at the difference between the
jumlah tercatat bruto dan nilai kini arus gross carrying amount and the present
kas masa depan yang diestimasi; value of estimated future cash flows;
- Komitmen pinjaman yang belum ditarik, - For undisbursed loan commitments,
kerugian kredit ekspektasian diukur expected credit losses are measured at
sebesar selisih antara nilai kini jumlah the difference between the present value
arus kas jika komitmen ditarik dan arus of the amount of cash flow if the
kas yang diperkirakan akan diterima oleh commitments is withdrawn and the cash
Bank; flow expected to be received by the Bank;
- Kontrak jaminan keuangan, kerugian - For financial guarantee contracts,
kredit ekspektasian diukur sebesar selisih expected credit losses are measured at
antara pembayaran yang diperkirakan the difference between the estimated
untuk mengganti pemegang atas kerugian payments to replace the holder for the
kredit yang terjadi dikurangi jumlah yang credit losses incurred less the amount
diperkirakan dapat dipulihkan. estimated to be recoverable.
Bank mengklasifikasikan kredit yang The Bank classifed the loans into 3 stages
diberikan menjadi 3 tahap/stage sesuai in accordance with its significant increase in
dengan peningkatan risiko kredit secara credit risk since their initial recognition.
signifikan sejak pengakuan awalnya.
Kerugian Kredit Ekspektasian 12 Bulan 12 Months - Expected Credit Losses
(Stage 1) (Stage 1)
KKE diakui pada saat pengakuan awal ECL are recognized at the time of initial
instrumen keuangan dan recognition of a financial instrument and
merepresentasikan kekurangan kas represent the lifetime cash shortfalls arising
sepanjang umur aset yang timbul dari from possible default events up to 12
kemungkinan gagal bayar di masa yang months into the future from the reporting
akan datang dalam kurun waktu 12 bulan date. ECL continues to be determined on
sejak tanggal pelaporan. KKE terus this basis until there is either a significant
ditentukan oleh dasar ini sampai timbul increase in the credit risk of an instrument
peningkatan risiko kredit yang signifikan or the instrument becomes credit-impaired.
pada instrumen tersebut atau instrumen If an instrument is no longer considered to
tersebut telah mengalami penurunan nilai exhibit a significant increase in credit risk,
kredit. Jika suatu instrumen tidak lagi ECL will revert to being determined on a 12-
dianggap menunjukkan peningkatan risiko month basis.
kredit yang signifikan, maka KKE dihitung
kembali berdasarkan basis 12 bulan.
Peningkatan Risiko Kredit yang Significant Increase in Credit Risk
Signifikan (Stage 2) (Stage 2)
Jika aset keuangan mengalami peningkatan If a financial asset experiences a significant
risiko kredit yang signifikan (“SICR”) sejak increase in credit risk (“SICR”) since initial
pengakuan awal, kerugian kredit recognition, an expected credit loss
ekspektasian diakui atas kejadian gagal provision is recognized for default events
bayar yang mungkin terjadi sepanjang umur that may occur over the lifetime of the
aset. Peningkatan signifikan dalam risiko asset. Significant increase in credit risk is
kredit dinilai dengan membandingkan risiko assessed by comparing the risk of default of
gagal bayar atas eksposur pada tanggal an exposure at the reporting date to the risk
pelaporan dengan risiko gagal bayar saat of default at origination (after taking into
pengakuan awal (setelah memperhitungkan account the passage of time). Significant
perjalanan waktu dari akun tersebut). does not mean statistically significant nor is
Signifikan tidak berarti signifikan secara it assessed in the context of changes in
statistik, juga tidak dinilai dalam konteks ECL. Whether a change in the risk of
perubahan dalam KKE. Perubahan atas default is significant or not is assessed
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
risiko gagal bayar dinilai signifikan atau using a number of quantitative and
tidak, dinilai menggunakan sejumlah faktor qualitative factors, the weight of which
kuantitatif dan kualitatif, yang bobotnya depends on the type of product and
bergantung pada tipe produk dan pihak counterparty. Financial assets that are 30
lawan. Aset keuangan dengan tunggakan days or more past due and not credit-
30 hari atau lebih dan tidak mengalami impaired will always be considered to have
penurunan nilai akan selalu dianggap telah experienced a significant increase in credit
mengalami peningkatan risiko kredit yang risk.
signifikan.
Eksposur yang Mengalami Penurunan Credit Impaired or Defaulted Exposures
Nilai Kredit atau Gagal Bayar (Stage 3) (Stage 3)
Aset hanya akan dianggap mengalami An asset is only considered credit impaired
penurunan nilai dan kerugian kredit and lifetime expected credit losses
ekspektasian sepanjang umurnya diakui, recognized, if there is observed objective
jika terdapat bukti objektif penurunan nilai evidence of impairment. These factors,
yang dapat diobservasi. Faktor-faktor yang which includes, amongst other factors,
diobservasi ini, termasuk antara lain aset assets in default or experiencing significant
gagal bayar atau mengalami kesulitan financial difficulty, or experiencing
keuangan yang signifikan atau mengalami forbearance on impaired credit.
forbearance atas kredit yang mengalami
penurunan nilai.
Aset keuangan yang mengalami penurunan Financial assets that are credit impaired or
nilai kredit atau gagal bayar merupakan aset in default represent those that are at least
yang setidaknya telah memiliki tunggakan 90 days past due in respect of principal
lebih dari 90 hari atas pokok dan/atau and/or interest. Financial assets are also
bunga. Aset keuangan juga dianggap considered to be credit impaired where the
mengalami penurunan nilai kredit di mana debtors are unlikely to pay on the
debitur kemungkinan besar tidak akan occurrence of one or more observable
membayar dengan terjadinya satu atau lebih events that have a detrimental impact on
kejadian yang teramati yang memiliki the estimated future cash flows of the
dampak menurunkan jumlah estimasi arus financial asset. Loss provisions against
kas masa depan dari aset keuangan credit impaired financial assets are
tersebut. Cadangan kerugian penurunan determined based on an assessment of the
nilai terhadap aset keuangan yang recoverable cash flows under a range of
mengalami penurunan nilai ditentukan scenarios, including the realisation of any
berdasarkan penilaian terhadap arus kas collateral held where appropriate.
yang dapat dipulihkan berdasarkan
sejumlah skenario, termasuk realisasi
jaminan yang dimiliki jika memungkinkan.
Aset Keuangan yang Direstrukturisasi Restructured Financial Assets
Jika ketentuan aset keuangan If the terms of the financial assets are
dinegosiasikan ulang atau dimodifikasi atau renegotiated or modified or the existing
aset keuangan yang ada diganti dengan financial assets are replaced with new ones
yang baru karena kesulitan keuangan due to the borrower’s financial difficulties,
peminjam, maka dilakukan penilaian apakah an assessment is made whether recognition
aset keuangan yang ada harus dihentikan of existing financial assets must be
pengakuannya dan kerugian kredit derecognized and expected credit losses
ekspektasian diukur sebagai berikut: measured as follows:
- Jika restrukturisasi tidak mengakibatkan - If the restructuring does not result in the
penghentian pengakuan aset yang ada, termination of recognition of existing
maka arus kas yang diperkirakan yang assets, then the estimated cash flows
timbul dari aset keuangan yang arising from the modified financial assets
dimodifikasi dimasukkan dalam are included in the calculation of cash
perhitungan kekurangan kas dari aset shortages of existing assets.
yang ada.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
- Jika restrukturisasi akan menghasilkan - If the restructuring will result in a
penghentian pengakuan aset yang ada, derecognition of the existing assets, the
maka nilai wajar aset baru diperlakukan fair value of the new asset is treated as
sebagai arus kas akhir dari aset keuangan the final cash flow of the existing financial
yang ada pada saat penghentian assets at the time of derecognition. This
pengakuannya. Jumlah ini dimasukkan amount is included in the calculation of
dalam perhitungan kekurangan kas dari cash shortages from existing financial
aset keuangan yang ada yang assets which are discounted from the
didiskontokan dari tanggal penghentian date of derecognition to the reporting date
pengakuan ke tanggal pelaporan using the initial effective interest rate of
menggunakan suku bunga efektif awal the existing financial assets.
dari aset keuangan yang ada.
Aset Keuangan yang Memburuk Credit-impaired Financial Assets
Pada setiap tanggal pelaporan, Bank At each reporting date, the Bank assesses
menilai apakah aset keuangan yang dicatat whether the financial assets recorded at
pada biaya perolehan diamortisasi dan aset amortized cost and the financial assets of
keuangan instrumen utang yang dicatat debt instruments which are recorded at fair
pada nilai wajar melalui penghasilan value through other comprehensive income
komprehensif lain mengalami penurunan are credit- impaired (worsening). Financial
nilai (memburuk). Aset keuangan memburuk assets deteriorate when one or more events
ketika satu atau lebih peristiwa yang that have an adverse effect on the
memiliki dampak merugikan atas estimasi estimated future cash flows of the financial
arus kas masa depan dari aset keuangan assets have occurred.
telah terjadi.
Kriteria yang digunakan oleh Bank untuk The criteria used by the Bank to determine
menentukan bukti objektif penurunan nilai that there is objective evidence of
adalah sebagai berikut: impairment include:
- Kesulitan keuangan signifikan yang - Significant financial difficulties
dialami penerbit atau pihak peminjam; experienced by the issuer or the
borrower;
- Pelanggaran kontrak, seperti peristiwa - Breach of contract, such as a default or
gagal bayar atau peristiwa tunggakan; arrears;
- Pihak pemberi pinjaman, untuk alasan - The lender, for economic or contractual
ekonomik atau kontraktual sehubungan reasons in relation to the financial
dengan kesulitan keuangan yang dialami difficulties experienced by the borrower,
pihak peminjam, telah memberikan has given concessions to the borrower
konsesi pada pihak peminjam yang tidak which is not possible if the borrower does
mungkin diberikan jika pihak peminjam not experience such difficulties;
tidak mengalami kesulitan tersebut;
- Terjadi kemungkinan bahwa pihak - It is probable that the borrower will enter
peminjam akan dinyatakan pailit atau bankruptcy or the other financial
melakukan reorganisasi keuangan reorganization; or
lainnya; atau
- Hilangnya pasar aktif dari aset keuangan - Loss of an active market for financial
akibat kesulitan keuangan. assets due to financial difficulties.
- Pembelian atau penerbitan aset keuangan - Purchase or issuance financial asset at
dengan diskon sangat besar yang significant discount which reflect the
mencerminkan kerugian kredit yang credit loss that occurs.
terjadi.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Aset Keuangan yang dibeli atau yang Purchased or originated credit-impaired
berasal dari aset keuangan yang financial assets – POCI
mengalami penurunan nilai (Purchased
or originated credit-impaired financial
assets - POCI)
Aset keuangan dikategorikan sebagai POCI Financial assets are catergorized as POCI if
apabila terdapat bukti objektif penurunan there is objective evidence of impairment at
nilai pada saat pengakuan awal. Pada saat initial recognition. At initial recognition, no
pengakuan awal, tidak ada penyisihan allowance for credit losses is recognized
kerugian kredit yang diakui karena harga because the purchase price or value has
pembelian atau nilainya telah termasuk included lifetime estimated credit losses.
estimasi kerugian kredit sepanjang Furthermore, changes in lifetime credit
umurnya. Selanjutnya, perubahan kerugian losses, whether positive or negative, are
kredit sepanjang umurnya, apakah positif recognized in the statement of profit or loss
atau negatif, diakui dalam laporan laba rugi as part of the allowance for impairment
sebagai bagian dari cadangan kerugian losses.
penurunan nilai.
Penyajian penyisihan kerugian kredit Presentation of allowance for expected
ekspektasian dalam laporan posisi credit losses in statements of financial
keuangan position
Penyisihan kerugian kredit ekspektasian Allowance for expected credit losses is
disajikan dalam laporan posisi keuangan presented in the statement of financial
sebagai berikut: positions as follows:
- aset keuangan yang diukur pada biaya - Financial assets measured at amortized
perolehan diamortisasi, penyisihan cost, allowance for expected credit losses
kerugian kredit ekspektasian disajikan is presented as a deduction from the
sebagai pengurang dari jumlah tercatat gross carrying amount of the asset;
bruto aset;
- komitmen pinjaman dan kontrak jaminan - Loan commitments and financial
keuangan, penyisihan kerugian kredit guarantee contracts, allowance for
ekspektasian disajikan sebagai provisi; expected credit losses is presented as a
provision;
- instrumen utang yang diukur pada nilai - Debt instruments measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income,
lain, penyisihan kerugian kredit allowance for expected credit losses are
ekspektasian tidak diakui dalam laporan not recognized in the statement of
posisi keuangan karena jumlah tercatat financial position because the carrying
dari aset-aset ini adalah nilai wajarnya. amounts of these assets are at their fair
Namun demikian penyisihan kerugian values. However, allowance for expected
kredit ekspektasian diungkapkan dan credit losses is disclosed and recognized
diakui dalam penghasilan komprehensif in other comprehensive income.
lain.
Perhitungan penurunan nilai secara Individual impairment calculation
individual
Bank menetapkan kredit yang diberikan The Bank determines that loans should be
yang harus dievaluasi penurunan nilainya evaluated for impairment through individual
secara individual jika kredit yang diberikan evaluation if loans are classified as Stage 3
diklasifikasikan sebagai Stage 3 dan and considered individually significant. The
dianggap signifikan secara individual. Bank Bank assesses ECL by estimating the
menghitung KKE dengan mengestimasi expected future cash flow from the loans.
arus kas ekspektasian dari kredit yang
diberikan.
34
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Perhitungan penurunan nilai secara Collective impairment calculation
kolektif
Bank menetapkan kredit yang diberikan The Bank determines that loans should be
yang harus dievaluasi penurunan nilainya evaluated for impairment through collective
secara kolektif jika kredit yang diberikan evaluation if loans are classified as Stage 1,
diklasifikasikan sebagai Stage 1, Stage 2 Stage 2 and Stage 3 which are not
dan Stage 3 yang tidak dianggap signifikan considered individually significant. The
secara individual. Bank menghitung KKE Bank assesses ECL using collective
menggunakan pendekatan kolektif dengan approach with the risk parameter modelling
model parameter risiko yang menggunakan that incorporates a number of key
beberapa parameter utama, antara lain parameters, including the Probability of
Probability of Default (“PD”), Loss Given Default (“PD”), Loss Given Default (“LGD”),
Default (“LGD”), Exposure at Default Exposure at Default (“EAD”), and discount
(“EAD”), dan tingkat diskonto setelah rate after taking into consideration forward-
memperhitungkan informasi perkiraan masa looking information, including
depan, termasuk faktor makroekonomi. macroeconomic factors.
Bank menggunakan model yang kompleks The Bank primarily uses sophisticated
yang menggunakan matriks PD, LGD dan models that utilise the PD, LGD and EAD
EAD. metrics.
a. Probability of Default (“PD”) a. Probability of Default (“PD”)
Probabilitas yang timbul di suatu waktu The probability at a point in time that a
dimana debitur mengalami gagal bayar, counterparty will default, calibrated over
dikalibrasikan sampai dengan periode 12 up to 12 months from the reporting date
bulan dari tanggal laporan (Stage 1) atau (Stage 1) or over the lifetime of the
sepanjang umur (Stage 2 dan 3) dan product (Stage 2 and 3) and
digabungkan pada dampak asumsi incorporated to the impact of forward-
ekonomi masa depan yang memiliki looking economic assumptions that have
risiko kredit. PD diestimasikan pada poin an effect on credit risk. PD is estimated
in time di mana hal ini berfluktuasi at a point in time that means it will
sejalan dengan siklus ekonomi. fluctuate in line with the economic cycle.
b. Loss Given Default (“LGD”) b. Loss Given Default (“LGD”)
Kerugian yang diperkirakan akan timbul The loss that is expected to arise on
dari debitur yang mengalami gagal bayar default, incorporating the impact of
dengan menggabungkan dampak dari relevant forward-looking economic
asumsi ekonomi masa depan yang assumptions (if any), which represents
relevan (jika ada) di mana hal ini the difference between the contractual
mewakili perbedaan antara arus kas cash flows due and those that the Bank
kontraktual yang akan jatuh tempo expects to receive. The Bank estimates
dengan arus kas yang diharapkan untuk LGD based on the historical recovery
diterima. Bank mengestimasikan LGD rates and considers the recovery of any
berdasarkan data historis dari tingkat collateral that is integral to the financial
pemulihan dan memperhitungkan assets, taking into account forward-
pemulihan yang berasal dari jaminan looking economic assumptions if
terhadap aset keuangan dengan relevant.
mempertimbangkan asumsi ekonomi di
masa depan jika relevan.
c. Exposure at Default (“EAD”) c. Exposure at Default (“EAD”)
Perkiraan nilai eksposur neraca pada The expected balance sheet exposure at
saat gagal bayar dengan the time of default, taking into account
mempertimbangkan bahwa perubahan that expected change in exposure over
ekspektasi yang diharapkan selama the lifetime of the exposure. This
masa eksposur. Hal ini menggabungkan incorporates the impact of drawdowns of
dampak penarikan fasilitas yang committed facilities, repayments of
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
committed, pembayaran pokok dan principal and interest, amortisation and
bunga, amortisasi dan pembayaran early payments, together with the impact
dipercepat, bersama dengan dampak of forward- looking economic
asumsi ekonomi masa depan jika assumptions if relevant.
relevan.
Untuk menentukan kerugian kredit To determine the expected credit loss,
ekspektasian komponen-komponen ini akan these components are multiplied together
diperhitungkan secara bersama-sama dan and discounted to the balance sheet date
didiskontokan ke tanggal laporan keuangan using the effective interest rate as the
menggunakan diskonto berdasarkan suku discount rate.
bunga efektif.
Penerimaan kembali atas aset keuangan Recoveries of written-off financial assets
yang telah dihapusbukukan
Ketika kredit yang diberikan tidak tertagih, When a loan is uncollectible, it is written off
kredit yang diberikan tersebut dihapusbuku against the related allowance for
dengan menjurnal balik cadangan kerugian impairment loss. Such loans are written off
penurunan nilai. Kredit yang diberikan after all the necessary procedures have
tersebut dapat dihapus buku setelah semua been completed and the amount of the loss
prosedur yang diperlukan telah dilakukan has been determined.
dan jumlah kerugian telah ditentukan.
Penerimaan kembali atas aset keuangan The recoveries of written-off financial assets
yang telah dihapusbukukan pada tahun in the current year are credited by adjusting
berjalan dikreditkan dengan menyesuaikan the allowance for impairment losses
akun cadangan kerugian penurunan nilai. accounts. Recoveries of written-off financial
Penerimaan kembali atas aset keuangan assets from previous years are recorded as
yang telah dihapusbukukan pada tahun operational income other than interest
sebelumnya dicatat sebagai pendapatan income.
operasional selain pendapatan bunga.
ii. Penurunan nilai aset non-keuangan ii. Impairment of non-financial assets
Nilai tercatat dari aset yang bukan aset The carrying amounts of the Bank’s non-
keuangan Bank, kecuali aset pajak financial assets, other than deferred tax
tangguhan, ditelaah setiap tanggal assets, are reviewed at each reporting date
pelaporan untuk menentukan apakah to determine whether there is any indication
terdapat indikasi penurunan nilai. Jika of impairment. If any such indication exists
indikasi tersebut ada, maka nilai yang dapat then the asset’s recoverable amount will be
dipulihkan dari aset tersebut akan estimated.
diestimasi.
Nilai yang dapat diperoleh kembali dari The recoverable amount of an asset or
suatu aset atau unit penghasil kas adalah cash generating unit is the greater of its
sebesar jumlah yang lebih tinggi antara nilai value in use and its fair value less costs to
pakainya dan nilai wajar aset atau unit sell. In assessing value in use, the
penghasil kas dikurangi biaya untuk estimated future cash flows are discounted
menjual. Dalam menilai nilai pakai, estimasi to their present value using pre-tax discount
arus kas masa depan didiskontokan ke nilai rate that reflects current market
sekarang dengan menggunakan tingkat assessments of the time value of money
diskonto sebelum pajak yang mencerminkan and the risks specific to the asset.
penilaian pasar saat ini terhadap nilai kas
kini dan risiko spesifik terhadap aset
tersebut.
36
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Cadangan penurunan nilai diakui pada Allowance for impairment loss recognized in
tahun sebelumnya dinilai pada setiap prior year is assessed at each reporting
tanggal pelaporan untuk melihat adanya date for any indications that the loss has
indikasi bahwa kerugian telah menurun atau decreased or no longer exists. An
tidak ada lagi. Kerugian penurunan nilai impairment loss is reversed if there has
dijurnal balik jika terdapat perubahan been a change in the estimates used to
estimasi yang digunakan dalam determine the recoverable amount.
menentukan nilai yang dapat dipulihkan.
Cadangan kerugian penurunan nilai dijurnal Allowance for impairment losses is reversed
balik hanya hingga nilai tercatat aset tidak only to the extent that the asset’s carrying
melebihi nilai tercatat yang telah ditentukan, amount does not exceed the carrying
dikurangi dengan depresiasi atau amount that would have been determined,
amortisasi, jika cadangan penurunan nilai net of depreciation or amortization, if no
tidak pernah diakui. impairment loss had been recognized.
Bank tidak diwajibkan lagi untuk membentuk The Bank is not required to provide an
cadangan kerugian penurunan nilai untuk allowance for impairment losses for non-
aset non produktif, tetapi Bank tetap harus productive assets, but the Bank should still
menghitung cadangan kerugian penurunan calculate the impairment losses in
nilai mengacu pada standar akuntansi yang accordance with the applicable accounting
berlaku (Catatan 14b). standards (see Note 14b).
2.n. Aset tetap, aset hak-guna dan liabilitas sewa 2.n. Fixed assets, right-of-use assets and lease
liabilities
Aset tetap Fixed assets
Bank menerapkan kebijakan akuntansi model Bank applies revaluation model as accounting
revaluasi untuk aset tetap berupa tanah dan policy for land and buildings. Fixed assets
bangunan. Aset tetap selain tanah dan other than land and buildings apply cost model.
bangunan menggunakan model biaya.
Tanah dan bangunan disajikan sebesar nilai Land and buildings are stated at fair value, less
wajar, dikurangi akumulasi penyusutan untuk subsequent depreciation for buildings.
bangunan. Penilaian terhadap tanah dan Valuation of land and buildings is performed by
bangunan dilakukan oleh penilai independen external independent valuers with certain
eksternal yang telah memiliki sertifikasi. qualification. Valuations are performed with
Penilaian atas aset tersebut dilakukan secara sufficient regularity to ensure that the fair value
berkala untuk memastikan bahwa nilai wajar of a revalued asset does not differ materially
aset yang direvaluasi tidak berbeda secara from its carrying amount. Any accumulated
material dengan nilai tercatatnya. Akumulasi depreciation at the date of revaluation is
penyusutan pada tanggal revaluasi dieliminasi eliminated against the gross carrying amount
terhadap nilai tercatat bruto aset, dan nilai of the asset, and the net amount is restated to
netonya disajikan kembali sebesar nilai the revalued amount of the asset.
revaluasian aset tetap.
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset change
mengalami perubahan yang signifikan dan significantly, it is necessary to revaluate on an
fluktuatif, maka perlu direvaluasi secara annual basis, whereas if the fair value of the
tahunan, sedangkan jika nilai wajar dari aset revaluated asset does not change significantly,
yang direvaluasi tidak mengalami perubahan it is necessary to revaluate every 3 years,
yang signifikan dan fluktuatif, maka perlu taking the conditions of the related year into
dilakukan revaluasi setiap 3 tahun sekali, considerations.
dengan mempertimbangkan kondisi pada tahun
tersebut.
37
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Kenaikan nilai tercatat yang timbul dari Increase in the carrying amount arising from
revaluasi tanah dan bangunan dicatat sebagai revaluation of land and buildings is recorded in
“Surplus Revaluasi Aset Tetap” dan disajikan “Revaluation Surplus of Fixed Assets” and
sebagai “Penghasilan Komprehensif Lain”. presented as “Other Comprehensive Income”.
Penurunan nilai tercatat yang timbul dari Decrease in carrying amount as a result of
revaluasi, jika ada, dicatat sebagai beban pada revaluation, if any, is recorded as expenses in
tahun berjalan. Apabila aset tersebut memiliki the current year. If the asset does have
saldo “Surplus Revaluasi Aset Tetap” maka balance on its “Revaluation Surplus of Fixed
selisih penurunan nilai tercatat tersebut Assets”, loss from revaluation of fixed asset is
dibebankan terhadap “Surplus Revaluasi Aset charged to “Revaluation Surplus of Fixed
Tetap” yang disajikan sebagai “Penghasilan Assets” which is presented as “Other
Komprehensif Lain” dan sisanya diakui sebagai Comprehensive Income” and the remaining
beban tahun berjalan. balance is charged to current year’s expenses.
Surplus revaluasi yang dipindahkan ke saldo The amount of the surplus transferred would
laba adalah sebesar perbedaan biaya be the difference between depreciation based
perolehan awalnya. Pemindahan surplus on the revalued carrying amount of the asset
revaluasi ke saldo laba tidak dilakukan melalui and depreciation based on the asset’s original
laba rugi. cost. Transfer from revaluation surplus to
retained earnings is not made through profit
and loss.
Aset tetap, selain tanah dan bangunan, pada Fixed assets, except land and buildings, are
awalnya dinyatakan sebesar harga perolehan. initially recognized at cost. Acquisition cost
Biaya perolehan mencakup harga pembelian includes purchase price and expenditures
dan semua pengeluaran-pengeluaran yang directly attributable to bring the assets to the
terkait secara langsung untuk membawa aset location and condition necessary for it to be
tersebut ke lokasi dan kondisi yang diperlukan capable of operating in the manner attended
untuk memungkinkan aset tersebut beroperasi by management. Subsequent to initial
sebagaimana ditentukan oleh manajemen. measurement, fixed assets are measured
Setelah pengukuran awal, aset tetap diukur using cost model, carried at its cost less
dengan model biaya, dicatat pada harga accumulated depreciation and accumulated
perolehan dikurangi akumulasi penyusutan dan impairment losses.
akumulasi kerugian penurunan nilai aset.
Tanah, termasuk biaya pengurusan legal hak Land, including legal cost incurred when the
atas tanah ketika tanah diperoleh pertama kali, land was first acquired, is recognized as part of
diakui sebagai bagian dari biaya perolehan the land acquisition cost and not amortized.
aset tanah dan tidak diamortisasi. Biaya The cost of the extension or renewal of legal
pengurusan perpanjangan atau pembaruan right over land is deferred and amortized over
legal hak atas tanah ditangguhkan dan the life of legal life or economic life of the land,
diamortisasi sepanjang umur hukum hak atau whichever is shorter.
umur ekonomi tanah, mana yang lebih pendek.
Penyusutan aset tetap selain tanah dihitung Depreciations of fixed assets other than land
dengan menggunakan metode garis lurus atau are calculated on a straight-line or double
saldo menurun berganda berdasarkan taksiran declining balance method based on the
masa manfaat aset tetap sebagai berikut: estimated useful lives of the assets as follows:
Tahun/
Years
Bangunan 20 Buildings
Peralatan dan perabot kantor, Office equipment and furniture and fixtures,
kendaraan dan perbaikan gedung 4-8 vehicles and building improvements
38
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Beban perbaikan dan pemeliharaan Normal repair and maintenance expenses are
dibebankan pada laba rugi; sedangkan charged to the profit or loss; while renovation
renovasi dan penambahan yang jumlahnya and betterments, which are significant and
signifikan dan memperpanjang masa manfaat prolong the useful life of assets, are capitalized
dikapitalisasi ke aset tetap yang bersangkutan. to the respective assets. The carrying amount
Nilai tercatat serta akumulasi penyusutan atas and the related accumulated depreciation of
aset tetap yang tidak digunakan lagi atau dijual, fixed assets which are not utilized anymore or
dikeluarkan dari kelompok aset tetap yang sold, are removed from the related Bank of
bersangkutan, dan laba atau ruginya diakui assets, and the gains or losses are recognized
dalam laba rugi. in the profit or loss.
Aset dalam penyelesaian merupakan aset yang Construction in progress consists of assets
masih dalam proses pembangunan dan belum that are still in progress of construction and are
siap untuk digunakan, serta dimaksudkan untuk not ready for use yet and are intended to be
dipergunakan dalam kegiatan usaha. Aset ini used for business activity. This account is
dicatat sebesar biaya yang telah dikeluarkan recorded based on the amount paid and
dan dipindahkan ke aset tetap yang transferred to the respective fixed assets when
bersangkutan pada saat selesai dan siap completed and ready to use.
digunakan.
Jumlah tercatat aset tetap dihentikan An item of fixed asset is derecognized upon
pengakuannya pada saat dilepaskan atau saat disposal or when no future economic benefits
tidak ada manfaat ekonomis masa depan yang are expected from its use or disposal. Any gain
diharapkan dari penggunaan atau or loss arising on derecognition of the asset
pelepasannya. Laba atau rugi yang timbul dari (calculated as the difference between the net
penghentian pengakuan aset (dihitung sebagai disposal proceeds and the carrying amount of
perbedaan antara jumlah neto hasil pelepasan the asset) is included in profit or loss in the
dan jumlah tercatat dari aset) diperhitungkan period such asset is derecognized.
dalam laba rugi pada periode aset tersebut
dihentikan pengakuannya.
Pada setiap akhir tahun buku, Bank melakukan The residual values, useful lives and methods
penelaahan atas nilai residu, masa manfaat of depreciation of fixed asset are reviewed by
dan metode penyusutan dan disesuaikan Bank and adjusted prospectively, if
secara prospektif. appropriate, at the end of each year.
Aset hak-guna dan liabilitas sewa Right-of-use assets and lease liabilities
Pada tanggal permulaan kontrak, Bank menilai At the inception of a contract, the Bank
apakah kontrak merupakan atau mengandung assesses whether the contract is or contains a
sewa. Suatu kontrak merupakan atau lease. A contract is or contains a lease if the
mengandung sewa jika kontrak tersebut contract conveys the right to control the use of
memberikan hak untuk mengendalikan an identified assets for a period of time in
penggunaan aset identifikasian selama suatu exchange for consideration. The Bank can
jangka waktu untuk dipertukarkan dengan choose not to recognise the right-of-use asset
imbalan. Bank dapat memilih untuk tidak and lease liabilities for:
mengakui aset hak-guna dan liabilitas sewa
untuk:
• sewa dengan jangka waktu kurang atau • Leases with a term of less or equal to 12
sama dengan 12 bulan dan tidak terdapat months and there is no call option;
opsi beli;
• sewa atas aset dengan nilai rendah. • Leases of low value assets.
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the right
untuk mengendalikan penggunaan aset to control the use of an identified asset, the
identifikasian, Bank harus menilai apakah: Bank shall assess whether:
• Bank memiliki hak untuk mengoperasikan • The Bank has the right to operate the
aset; dan assets; and
39
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Bank telah mendesain aset dengan cara • The Bank has designed the assets by
menetapkan sebelumnya bagaimana dan predetermining how and for what purpose it
untuk tujuan apa aset akan digunakan will be used.
selama periode penggunaan.
Bank mengakui liabilitas sewa sebesar jumlah The Bank recognized lease liabilities at the
pembayaran sewa yang masih harus dibayar amount of lease payments accrued to the end
hingga akhir masa sewa yang didiskontokan of the lease term which is discounted using the
dengan menggunakan suku bunga pinjaman incremental borrowing rate. While the right-of-
inkremental. Sedangkan aset hak-guna use assets includes the amount of lease
mencakup jumlah liabilitas sewa yang diakui, liabilities recognized, initial direct costs paid,
biaya langsung awal yang dibayarkan, biaya restoration costs and lease payments on or
pemulihan dan pembayaran sewa yang before the start date of the lease, less lease
dilakukan pada atau sebelum tanggal mulai incentives received. Right-of-use are
sewa, dikurangi insentif sewa yang diterima. depreciated using the straight-line method over
Aset hak guna disusutkan dengan metode garis the shorter period between the lease term and
lurus selama jangka waktu yang lebih pendek the estimated useful life of the asset.
antara masa sewa dengan estimasi masa
manfaat aset.
Jika kepemilikan aset sewa dialihkan ke Bank If the ownership of lease asset is transferred to
pada akhir masa sewa atau pembayaran sewa the Bank at the end of the lease term or the
mencerminkan pelaksanaan opsi pembelian, lease payments reflect the exercise of the
penyusutan dihitung menggunakan estimasi purchase option, depreciation is calculated
masa manfaat ekonomis aset. Aset hak-guna using the estimated useful life of the assets.
diuji penurunan nilainya sesuai dengan PSAK Right-of-use assets are tested for impairment
48 tentang “Penurunan Nilai Aset”. in accordance with PSAK 48 regarding
“Impairment of Assets”.
Pada tanggal dimulainya sewa, Bank mengakui On the initial lease date, the Bank recognized
liabilitas sewa yang diukur pada nilai kini dari lease liabilities which measured at the present
pembayaran sewa masa depan yang akan value of future lease payments that will be paid
dibayarkan selama masa sewa. Pembayaran over the lease term. Lease payments include
sewa termasuk pembayaran tetap (termasuk fixed payments (including substantially fixed
pembayaran tetap secara-substansi) dikurangi payments), less lease incentive receivables,
piutang insentif sewa, pembayaran sewa variable lease payments that depends on index
variabel yang bergantung pada indeks atau or interest rate, and the expected amount to be
suku bunga, dan jumlah yang diharapkan akan paid in a residual value guarantee. Lease
dibayar dalam jaminan nilai residu. payments also include the reasonable exercise
Pembayaran sewa juga termasuk harga price for the purchase option if it is determined
eksekusi opsi pembelian yang wajar jika to be made by the Bank and the payment of a
dipastikan akan dilakukan oleh Bank dan penalty to terminate the lease, if the lease term
pembayaran penalti untuk mengakhiri sewa, reflects the Bank exercising the lease
jika jangka waktu sewa mencerminkan Bank termination option. Variable lease payments
mengeksekusi opsi penghentian sewa. that are not depends on an index or interest
Pembayaran sewa variabel yang tidak rate are recognized as an expense in the
bergantung pada indeks atau suku bunga period in which the event or condition that
diakui sebagai beban pada periode di mana triggers the payment occurs.
peristiwa atau kondisi yang memicu
pembayaran terjadi.
Dalam menghitung nilai kini dari pembayaran In calculating the present value of lease
sewa, Bank menggunakan suku bunga payments, the Bank uses the lessee’s
pinjaman inkremental penyewa pada tanggal incremental borrowing rate at the inception
dimulainya sewa karena suku bunga implisit date of the lease since the implicit interest rate
dalam sewa tidak dapat ditentukan. Setelah in the lease cannot be determined. After the
tanggal dimulainya sewa, jumlah liabilitas sewa inception date of the lease, the amount of the
40
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
ditingkatkan untuk mencerminkan pertambahan lease liability is increased to reflect the interest
bunga dan dikurangi pembayaran sewa yang increase and less lease payments made.
dilakukan. Selain itu, jumlah tercatat liabilitas Furthermore, the lease liabilities carrying
sewa diukur kembali jika terdapat modifikasi, amount is remeasured if there are
perubahan jangka waktu sewa, perubahan modifications, changes in term of the lease,
pembayaran sewa, atau perubahan dalam lease payments, or the valuation of the option
penilaian opsi untuk membeli aset pendasar. to purchase the underlying asset.
Sewa jangka pendek (dengan jangka waktu Short-term leases (with term of less or equal to
kurang atau sama dengan 12 bulan) dan sewa 12 months) and leases of low-value assets,
aset bernilai rendah, serta elemen-elemen and elements of those leases, partially or
sewa tersebut, sebagian atau seluruhnya tidak entirely not applying the recognition principles
menerapkan prinsip-prinsip pengakuan yang stipulated by PSAK 73 will be treated the same
ditentukan oleh PSAK 73 akan diperlakukan as operating leases in PSAK 30. The Bank will
sama dengan sewa operasi pada PSAK 30. recognize these lease payments on a straight-
Bank akan mengakui pembayaran sewa line basis during the lease period on the
tersebut dengan dasar garis lurus selama masa statement of profit or loss and other
sewa dalam laporan laba rugi dan penghasilan comprehensive income. This expense is
komprehensif lain. Beban ini dicatat pada recorded under general and administrative
beban umum dan administrasi dalam laporan expenses in profit or loss.
laba rugi.
Penerapan pencatatan PSAK 73 berlaku untuk The recording implementation of PSAK 73 is
seluruh sewa (kecuali sebagaimana yang applied for all leases (except as stated earlier),
disebutkan sebelumnya), yaitu sebagai berikut: as follows:
a. Menyajikan aset hak-guna sebagai bagian a. Presents right-of-use assets as part of
dari aset tetap dan liabilitas sewa disajikan fixed assets and lease liabilities presented
sebagai bagian dari liabilitas lain-lain dalam as part of other liabilities in the statement
laporan posisi keuangan, yang diukur pada of financial position which measured at the
nilai kini dari pembayaran sewa masa present value of the future lease
depan; payments;
b. Mencatat penyusutan aset hak-guna dan b. Records depreciation of right-of-use assets
bunga atas liabilitas sewa dalam laporan and interest on lease liabilities in the
laba rugi dan penghasilan komprehensif; statement of profit or loss and other
dan comprehensive income; and
c. Memisahkan jumlah total pembayaran ke c. Separates the total amount of cash paid
bagian pokok (disajikan dalam kegiatan into principal portion (presented within
pendanaan) dan bunga (disajikan dalam financing activities) and interest (presented
kegiatan operasional) dalam laporan arus within operating activities) in the statement
kas. of cash flows.
2.o. Agunan yang diambil alih 2.o. Foreclosed assets
Agunan yang diambil alih disajikan dalam akun Foreclosed assets are presented in the other
aset lain-lain. assets account.
Agunan yang diambil alih dinyatakan sebesar Foreclosed assets are stated at net realizable
nilai realisasi bersih atau sebesar nilai value or stated at loan outstanding amount,
outstanding kredit yang diberikan, mana yang whichever is lower. Net realizable value is the
lebih rendah. Nilai realisasi bersih adalah nilai fair value of the foreclosed assets less
wajar agunan yang diambil alih dikurangi estimated costs of disposing the assets. The
dengan estimasi biaya untuk menjual agunan excess of loan receivable over the net
tersebut. Selisih lebih saldo kredit di atas nilai realizable value of the foreclosed assets is
realisasi neto dari agunan yang diambil alih charged to allowance for loan impairment
dibebankan ke dalam akun cadangan kerugian losses.
penurunan nilai kredit.
41
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Selisih antara nilai agunan yang diambil alih The difference between the value of the
dan hasil penjualannya diakui sebagai foreclosed assets and the proceeds from the
keuntungan atau kerugian pada saat penjualan. sale of such property is recorded as a gain or
loss when the property is sold.
Manajemen mengevaluasi nilai agunan yang Management evaluates the value of foreclosed
diambil alih secara berkala. Cadangan kerugian assets regularly. An allowance for possible
penurunan nilai pada agunan yang diambil alih losses on foreclosed assets are provided
dibentuk berdasarkan penurunan nilai agunan based on the decline in value of foreclosed
yang diambil alih. assets.
Beban-beban sehubungan dengan perolehan Expenses in relation with the acquisition and
dan pemeliharaan agunan yang diambil alih maintenance of foreclosed assets are charged
dibebankan pada laba rugi tahun berjalan pada in the profit or loss in the current year.
saat terjadinya.
2.p. Aset lain-lain 2.p. Other assets
Terdiri dari aset yang tidak material yang tidak Represent immaterial assets that cannot be
dapat digolongkan dalam pos-pos sebelumnya. classified under the above accounts. Other
Aset lain-lain dinyatakan sebesar nilai tercatat, assets are stated at carrying amount, which is
yaitu harga perolehan setelah dikurangi dengan cost less accumulated amortization, allowance
akumulasi amortisasi, penurunan nilai atau for impairment losses or possible losses.
cadangan kerugian.
2.q. Liabilitas segera 2.q. Obligations due immediately
Liabilitas segera merupakan liabilitas Bank Obligations due immediately represent the
kepada pihak lain yang sifatnya wajib segera Bank’s liabilities to beneficiaries that are
dibayarkan sesuai dengan perintah pemberi payable immediately in accordance with the
amanat atau perjanjian yang ditetapkan demand from the beneficiaries or as agreed
sebelumnya. Liabilitas segera dinyatakan upon by the Bank’s and the beneficiaries.
sebesar nilai liabilitas Bank kepada pemberi Obligation due immediately are stated at
amanat. outstanding payables to the beneficiaries.
2.r. Simpanan dari nasabah dan simpanan dari 2.r. Deposits from customer and deposits from
Bank lain other banks
Simpanan dari nasabah dan simpanan dari Deposits from customer and deposits from
bank lain pada awalnya diukur pada nilai wajar other banks are initially measured at fair value
ditambah biaya transaksi yang dapat plus directly attributable transaction costs and
diatribusikan secara langsung dan setelah subsequently measured at their amortized cost
pengakuan awal diukur pada biaya perolehan using the effective interest method.
diamortisasi dengan menggunakan metode
suku bunga efektif.
2.s. Pendapatan dan beban bunga 2.s. Interest income and expense
Pendapatan dan beban bunga diakui dalam Interest income and expenses are recognized
laba rugi dengan menggunakan metode suku in the profit or loss using the effective interest
bunga efektif. Suku bunga efektif adalah suku rate method. The effective interest rate is the
bunga yang secara tepat mendiskontokan rate that exactly discounts the estimated future
estimasi pembayaran dan penerimaan kas di cash payments and receipts through the
masa datang selama perkiraan umur dari aset expected life of the financial asset or financial
keuangan atau liabilitas keuangan (atau, jika liability (or, where appropriate, a shorter
lebih tepat, digunakan periode yang lebih period) to the carrying amount of the financial
singkat) untuk memperoleh nilai tercatat dari asset or financial liability. When calculating the
aset keuangan atau liabilitas keuangan. Pada effective interest rate, the Bank estimates
saat menghitung suku bunga efektif, Bank future cash flows considering all contractual
mengestimasi arus kas di masa datang dengan terms of the financial instrument but not future
mempertimbangkan seluruh persyaratan credit losses.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
kontraktual dalam instrumen keuangan
tersebut, tetapi tidak mempertimbangkan
kerugian kredit di masa mendatang.
Perhitungan suku bunga efektif mencakup The calculation of the effective interest rate
biaya transaksi (Catatan 2e.ii) dan seluruh includes transaction costs (Note 2e.ii) and all
imbalan/provisi dan bentuk lain yang fees and points paid or received that are an
dibayarkan atau diterima yang merupakan integral part of the effective interest rate.
bagian tak terpisahkan dari suku bunga efektif.
Pendapatan dan beban bunga yang disajikan di Interest income and expenses presented in the
dalam laba rugi meliputi: profit or loss include:
a. Pendapatan dan beban bunga atas aset a. Interest income and expense on financial
keuangan yang diukur pada nilai wajar assets measured at fair value through
melalui penghasilan komprehensif lain other comprehensive income as well as
serta aset keuangan dan liabilitas financial assets and financial liabilities
keuangan yang dicatat berdasarkan biaya recorded at amortized cost are recognized
perolehan diamortisasi, diakui pada in the statement of profit or loss using the
laporan laba rugi dengan menggunakan effective interest method.
metode suku bunga efektif.
Jumlah tercatat bruto aset keuangan The gross carrying amount of a financial
adalah biaya perolehan diamortisasi aset asset is the amortized cost of a financial
keuangan sebelum disesuaikan dengan asset before adjusting for allowance for
cadangan penurunan nilai. impairment.
Dalam menghitung pendapatan dan beban In calculating interest income and
bunga, tingkat bunga efektif diterapkan expenses, the effective interest rate is
pada jumlah tercatat bruto aset (ketika aset applied to the gross carrying amount of an
tersebut bukan aset keuangan memburuk) asset (when the asset is not a deteriorated
atau terhadap biaya perolehan diamortisasi financial asset) or to the amortized cost of
dari liabilitas. a liability.
Untuk aset keuangan yang memburuk For financial assets that deteriorated after
setelah pengakuan awal, pendapatan initial recognition, interest income is
bunga dihitung dengan menerapkan tingkat calculated by applying an effective interest
bunga efektif terhadap biaya perolehan rate to the amortized cost of the financial
diamortisasi dari aset keuangan tersebut. assets. If the asset no longer deteriorates,
Jika aset tersebut tidak lagi memburuk, the calculation of interest income will be
maka perhitungan pendapatan bunga akan calculated by applying an effective interest
dihitung dengan menerapkan tingkat bunga rate to the gross carrying amount of the
efektif terhadap nilai tercatat bruto dari aset financial asset.
keuangan tersebut.
b. Keuntungan dan kerugian yang timbul dari b. Gains and losses arising from changes in
perubahan nilai wajar atas aset keuangan the fair value of fair value through other
yang dikasifikasikan dalam kelompok nilai comprehensive income financial assets
wajar melalui penghasilan komprehensif other than foreign exchange gains or
lain diakui secara langsung dalam laba rugi losses on debt instrument are recognized
komprehensif (merupakan bagian dari directly in other comprehensive income (as
ekuitas) sampai aset keuangan tersebut part of equity), until the financial asset is
dihentikan pengakuannya atau adanya derecognized or impaired, except gain or
penurunan nilai, kecuali keuntungan atau loss arising from changes in exchanges
kerugian akibat perubahan nilai tukar untuk rate for debt instrument.
instrumen utang.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pada saat aset keuangan dihentikan When a financial asset is derecognized or
pengakuannya atau dilakukan penurunan impaired, the cumulative gains or losses
nilai, keuntungan atau kerugian kumulatif previously recognized in equity are
yang sebelumnya diakui dalam ekuitas recognized in profit or loss.
harus diakui pada laba rugi.
2.t. Provisi dan komisi 2.t. Fees and commissions
Pendapatan dan beban provisi dan komisi yang Fees and commission income and expenses
signifikan dan merupakan bagian tak that are significant and integral to the effective
terpisahkan dari suku bunga efektif atas aset interest rate on financial asset or financial
keuangan atau liabilitas keuangan dimasukkan liability are included in the measurement of the
ke dalam perhitungan suku bunga efektif. effective interest rate.
Pendapatan provisi dan komisi lainnya Other fees and commission income, including
termasuk provisi yang terkait dengan kegiatan credit related fees, export-import related fees,
perkreditan, kegiatan ekspor-impor, provisi syndication lead arranger fees, and provision
sebagai pengatur sindikasi dan provisi atas for services are recognized when the related
jasa diakui pada saat jasa tersebut dilakukan. services are performed.
Beban provisi dan komisi lainnya sehubungan Other fees and commission expense related
dengan transaksi antar bank diakui sebagai mainly to inter-bank transaction are recognized
beban pada saat jasa tersebut diterima. as expense when the service are received.
Apabila pinjaman diselesaikan sebelum jatuh The outstanding balances of unamortized fees
tempo, maka saldo pendapatan provisi dan and commissions on loans terminated or
komisi yang belum diamortisasi diakui pada settled prior to maturity are recognized as
saat pinjaman diselesaikan. income when the loans are settled.
2.u. Keuntungan/(kerugian) perubahan nilai 2.u. Gain/(loss) from changes in fair value of
wajar aset keuangan financial assets
Keuntungan/(kerugian) perubahan nilai wajar Gain/(loss) from changes in fair value of
instrumen keuangan merupakan perubahan financial instruments represent changes in fair
nilai wajar dari efek-efek dan instrumen value of securities and derivative instruments
derivatif yang ditetapkan pada nilai wajar designated at fair value through profit or loss.
melalui laba rugi.
2.v. Provisi 2.v. Provisions
Provisi diakui jika, sebagai akibat peristiwa A provision is recognized if, as a result of a
masa lalu, Bank memiliki kewajiban kini, baik past event, the Bank has a present legal or
bersifat hukum maupun bersifat konstruktif, constructive obligation that can be estimated
yang dapat diestimasi secara andal, dan reliably, and it is probable that an outflow of
kemungkinan besar penyelesaian kewajiban economic benefits will be required to settle the
tersebut mengakibatkan arus keluar sumber obligation.
daya yang mengandung manfaat ekonomi.
2.w. Liabilitas imbalan pasca-kerja 2.w. Post-employment benefits liability
i. Imbalan pasca-kerja i. Post-employment benefits
Skema pensiun diklasifikasikan sebagai Pension schemes are classified as either
program iuran pasti atau program imbalan defined contribution plans or defined
pasti, tergantung pada substansi ekonomi benefit plans, depending on the economic
dari syarat dan kondisi utama program substance of the plan as derived from its
tersebut. Program iuran pasti adalah principal terms and conditions. A defined
program pensiun yang mewajibkan Bank contribution plan is a pension plan under
membayar sejumlah iuran tertentu kepada which the Bank pays fixed contributions
entitas terpisah. into a separate entity.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Bank tidak memiliki kewajiban hukum atau The Bank has no legal or constructive
konstruktif untuk membayar iuran lebih obligations to pay further contributions if
lanjut jika entitas tersebut tidak memiliki the fund does not hold sufficient assets to
aset yang cukup untuk membayar seluruh pay all employees the benefits relating to
imbalan atas jasa yang diberikan pekerja employee service in the current and prior
pada periode berjalan dan tahun-tahun periods. A defined benefit plan is a
sebelumnya. Program imbalan pasti adalah pension plan that is not a defined
program pensiun yang bukan merupakan contribution plan. Typically, defined benefit
program iuran pasti. Program imbalan pasti plans define an amount of pension benefit
adalah program pensiun yang menentukan that an employee will receive upon
jumlah imbalan pensiun yang akan diterima retirement, usually dependent on one or
seorang pekerja pada saat pensiun, more factors such as age, years of service
biasanya berdasarkan pada satu atau lebih and compensation.
faktor seperti usia, masa kerja, dan
kompensasi.
Bank harus mencadangkan jumlah minimal The Bank is required to provide a minimum
imbalan pensiun sesuai dengan Undang- amount of pension benefit in accordance
Undang No. 11/2020 tentang Cipta Kerja with Law No. 11/2020 on Job Creation
(“UUCK”) sebagaimana telah (“JCL”) as amended by Perpu No.2/2022
diamendemen dengan Perpu No.2/2022 and Law No.6/2023 or the Bank’s
dan UU No.6/2023 atau Perjanjian Kerja Collective Labour Agreement (the “CLA”)
Bersama (“PKB”) atau Peraturan or Company Regulation (“CR”), whichever
Perusahaan (“PP”), mana yang lebih tinggi. is higher. Since the JCL or the CLA or the
Karena UUCK atau PKB atau PP CR sets the formula for determining the
menentukan rumus tertentu untuk minimum amount of benefits, in substance
menghitung jumlah minimal imbalan pension plans under the JCL or the CLA or
pensiun, pada dasarnya, program pensiun the CR represent defined benefit plans.
berdasarkan UUCK atau PKB atau PP
adalah program imbalan pasti.
Sehubungan dengan program imbalan The liability recognized in the statement of
pasti, liabilitas diakui pada laporan posisi financial position in respect of defined
keuangan setara dengan nilai kini benefit pension plans is equivalent to the
kewajiban imbalan pasti pada akhir tahun present value of the defined benefit
pelaporan. Kewajiban imbalan pasti obligation at the end of the reporting year.
dihitung setiap tahun oleh aktuaris The defined benefit obligation is calculated
independen dengan menggunakan metode annually by independent actuaries using
Projected Unit Credit. the Projected Unit Credit method.
Nilai kini kewajiban imbalan pasti The present value of the defined benefit
ditentukan dengan mendiskontokan arus obligation is determined by discounting the
kas keluar yang diestimasi dengan estimated future cash outflows using the
menggunakan tingkat bunga obligasi interest rates of high-quality corporate
korporat berkualitas tinggi dalam bonds that are denominated in the
denominasi mata uang dimana imbalan currency in which the benefits will be paid,
akan dibayarkan dan memiliki jangka waktu and that have terms of maturity
jatuh tempo mendekati jangka waktu approximating the terms of the related
kewajiban pensiun. Apabila tidak terdapat pension obligations. When there is no
pasar aktif untuk obligasi korporat tersebut, deep market for such bonds, the market
digunakan bunga obligasi pemerintah. rates of government bonds are used.
Biaya jasa lalu diakui segera dalam laba Past service costs are recognized
rugi. Keuntungan dan kerugian atas immediately in profit or loss. Gains or
kurtailmen atau penyelesaian suatu losses on the curtailment or settlement of a
program imbalan pasti diakui pada saat defined benefit plan are recognized when
kurtailmen atau penyelesaian tersebut the curtailment or settlement occurs.
terjadi.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pengukuran kembali yang timbul dari Remeasurements arising from experience
penyesuaian pengalaman dan perubahan adjustments and changes in actuarial
asumsi-asumsi aktuarial dibebankan atau assumptions are charged or credited to
dikreditkan pada ekuitas dalam laporan equity in the statement of other
penghasilan komprehensif lain pada comprehensive income in the period in
periode dimana beban tersebut terjadi. which they arise. The accumulated
Akumulasi saldo pengukuran kembali remeasurements balance is reported in
dilaporkan di saldo laba. retained earnings.
2.x. Perpajakan 2.x. Taxation
Beban pajak terdiri dari pajak kini dan The tax expense comprises current and
tangguhan. Beban pajak diakui dalam laba rugi. deferred tax. Tax expense is recognized in the
profit or loss.
Manajemen melakukan evaluasi secara Management periodically evaluates the
periodik atas posisi yang diambil dalam surat positions taken in tax returns with respect to
pemberitahuan pajak apabila terdapat situasi di situation in which applicable tax regulation is
mana peraturan perpajakan yang berlaku subject to interpretation. The Bank establishes
adalah subjek atas interpretasi. Bank provisions, where appropriate, on the basis of
membentuk cadangan, jika dianggap perlu, amounts expected to be paid to the tax
berdasarkan jumlah yang diestimasikan akan authorities.
dibayarkan ke kantor pajak.
Pajak penghasilan tangguhan disajikan dengan Deferred income tax is determined using the
menggunakan metode liabilitas untuk semua liability method, for all temporary differences
perbedaan temporer yang muncul antara dasar arises between the tax bases of assets and
pengenaan pajak atas aset dan liabilitas liabilities and their carrying values for financial
dengan nilai tercatatnya dalam rangka reporting purposes at each reporting date.
kebutuhan laporan keuangan pada setiap Currently enacted or substantially enacted tax
tanggal pelaporan. Tarif pajak yang berlaku rates are used to determine deferred income
digunakan dalam menentukan pajak tax.
penghasilan tangguhan.
Aset pajak tangguhan diakui apabila terdapat Deferred tax assets are recognized to the
kemungkinan besar bahwa jumlah laba pada extent that it is probable that future taxable
masa mendatang akan memadai untuk profit will be available to compensate the
mengkompensasi aset pajak tangguhan yang deferred tax assets that arise from temporary
muncul akibat perbedaan temporer tersebut. differences.
Perbedaan antara nilai tercatat dari aset The difference between the carrying amount of
revaluasian dan dasar pengenaan pajak a revalued asset and its tax base is a
merupakan perbedaan temporer sehingga temporary difference that gives rise to a
menimbulkan liabilitas atau aset pajak deferred tax liability or asset, except for certain
tangguhan, kecuali untuk aset tertentu seperti asset such as land, which realization is taxed
tanah yang pada saat realisasinya dikenakan with final tax on gross value of transaction.
pajak final yang dikenakan atas nilai bruto
transaksi.
Koreksi terhadap liabilitas perpajakan diakui Amendments to taxation obligations are
saat surat ketetapan pajak diterima atau jika recorded when an assessment is received or, if
mengajukan keberatan, pada saat keputusan appealed against, when the results of the
atas keberatan tersebut telah ditetapkan. appeal have been decided.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2.y. Laba per saham 2.y. Earnings per share
Laba per saham dasar dihitung dengan Earnings per share is computed by dividing
membagi laba tahun berjalan dengan rata-rata income for the year with the weighted average
tertimbang jumlah saham biasa yang number of outstanding common shares issued
ditempatkan dan disetor penuh selama tahun and are fully paid-up during the year, after
yang bersangkutan, setelah memperhitungkan considering effect of stock dividends and
pembagian dividen saham dan saham bonus bonus shares distribution that applied
yang diterapkan secara restrospektif. retrospectively.
2.z. Program loyalitas pelanggan 2.z. Customer loyalty program
Program loyalitas pelanggan digunakan Bank Customer loyalty program is used by the Bank
untuk memberikan insentif kepada pelanggan to provide customers with incentives to buy
untuk membeli barang atau jasa entitas-entitas goods or services of certain entities. If a
tertentu. Jika pelanggan membeli barang atau customer buys goods or services of certain
jasa entitas tertentu, maka Bank akan entities, the Bank grants the customer award
memberikan poin penghargaan kepada credits (often described as “points”). The
pelanggan (seringkali disebut sebagai “poin”). customer can redeem the award credits for
Pelanggan dapat menukar poin penghargaan awards such as free or discounted goods or
tersebut dengan barang atau jasa secara gratis services. This interpretation applies to
atau dengan potongan harga. Interpretasi ini customer loyalty award credits that:
berlaku untuk poin penghargaan loyalitas
pelanggan yang:
a. diberikan oleh Bank kepada pelanggannya a. the Bank grants its customers as part of a
sebagai bagian dari transaksi penjualan sales transaction, i.e. a sale of goods,
yaitu penjualan barang, pemberian jasa, rendering of services or use by a customer
atau penggunaan aset entitas-entitas of certain entities’ assets; and
tertentu oleh pelanggan; dan
b. bergantung pada pemenuhan terhadap b. subject to fulfilment of any further
setiap kondisi lebih lanjut yang disyaratkan, qualifying conditions, the customers can
pelanggan dapat menukar barang atau redeem for free or discounted goods or
jasa secara gratis atau dengan potongan services in the future.
harga di masa depan.
2.aa. Sewa 2.aa. Lease
Bank sebagai lessor Bank as lessor
Dalam sewa menyewa operasi, Bank sebagai Under an operating lease, the Bank as a lessor
lessor mengakui aset untuk sewa operasi di presents assets subject to operating leases in
laporan posisi keuangan sesuai sifat aset its statements of financial position according to
tersebut. Bank mencatat aset tersebut sebagai the nature of the asset. The Bank recorded
aset sewa operasi yang disusutkan dengan those assets as assets under operating leases
menggunakan metode garis lurus selama umur which is depreciated using straight-line method
manfaat aset tersebut. Biaya langsung awal over the estimated useful lives of the assets.
sehubungan proses negosiasi sewa operasi Initial direct costs incurred in negotiating an
ditambahkan ke jumlah tercatat dari aset operating lease are added to the carrying
sewaan dan diakui sebagai beban selama amount of the leased asset and recognized
masa sewa dengan dasar yang sama dengan over the lease term on the same basis as
pendapatan sewa. Rental kontinjen, apabila rental income. Contingent rents, if any, are
ada, diakui sebagai pendapatan pada tahun- recognized as revenue in the years in which
tahun terjadinya. they are earned.
Bank sebagai lessee Bank as lessee
Kebijakan akuntansi sehubungan dengan The accounting policy related to the adoption
penerapan PSAK 73 dimana Bank adalah of PSAK 73 where Bank as the lessee has
sebagai lessee diungkapkan pada Catatan 2n been disclosed in Note 2n to the financial
atas laporan keuangan. statements.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2.ab. Pernyataan dan interpretasi standar 2.ab. New and revised statements and
akuntansi baru dan revisi yang berlaku interpretation of financial accounting
efektif pada tahun berjalan standards effective in the current year
Berikut amendemen dan penyesuaian atas The following are amendments and
standar yang berlaku efektif untuk periode yang improvements to standards which effective for
dimulai pada atau setelah 1 Januari 2023, periods beginning on or after January 1, 2023,
dengan penerapan dini diperkenankan yaitu: with early adoption is permitted, are as follows:
• Amendemen PSAK 1: Penyajian Laporan • Amendments to PSAK 1: Presentation of
Keuangan tentang Pengungkapan Financial Statements regarding Disclosure
Kebijakan Akuntansi; of Accounting Policies;
• Amendemen PSAK 1: Penyajian Laporan • Amendments to PSAK 1: Presentation of
Keuangan tentang Klasifikasi Liabilitas Financial Statements regarding
sebagai Jangka Panjang atau Jangka Classification of Liabilities as Current or
Pendek; Non-Current;
• Amendemen PSAK 16: Aset Tetap • Amendments to PSAK 16: Fixed Assets
tentang Hasil Sebelum Penggunaan yang Related to Proceeds Before Intended Use;
Diintensikan;
• Amendemen PSAK 25: Kebijakan • Amendments to PSAK 25: Accounting
Akuntansi, Perubahan Estimasi Akuntansi Policies, Changes in Accounting Estimates
dan Kesalahan tentang Definisi Estimasi and Errors regarding Definition of
Akuntansi; Accounting Estimates;
• Amendemen PSAK 46: Pajak • Amendment to PSAK 46: Income Tax
Penghasilan tentang Pajak Tangguhan regarding Asset-Related Deferred Tax and
Terkait Aset dan Liabilitas Yang Timbul Liabilities Arising from a Single
Dari Transaksi Tunggal; dan Transaction; and
• Revisi PSAK 107: Akuntansi Ijarah. • Revised PSAK 107: Accounting for Ijara.
Implementasi standar-standar tersebut tidak The implementation of the above standards
memiliki dampak yang material terhadap had no material effect on the amounts reported
jumlah yang dilaporkan di periode berjalan atau for the current period or prior financial period.
periode sebelumnya.
3. Pertimbangan dan Estimasi Akuntansi yang 3. Significant Accounting Judgments and
Signifikan Estimates
Dalam proses penerapan kebijakan akuntansi In the process of applying the Bank’s
Bank, manajemen telah melakukan accounting policies, management has
pertimbangan profesional dan estimasi dalam exercised professional judgments and
menentukan jumlah yang diakui dalam laporan estimates in determining the amounts
keuangan. Beberapa pertimbangan profesional recognized in the financial statements. The
dan estimasi yang signifikan adalah sebagai several significant uses of the professional
berikut: judgments and estimates are as follows:
3.a. Sumber utama atas ketidakpastian estimasi 3.a. Key sources of estimation uncertainty
Perhitungan cadangan kerugian penurunan Calculation of allowance for impairment losses
nilai
Saat mengukur KKE, Bank menggunakan When measuring ECL the Bank uses
informasi masa depan yang wajar dan dapat reasonable and supportable forward-looking
didukung, yang didasarkan pada asumsi untuk information, which is based on assumptions for
pergerakan masa depan dari berbagai the future movement of different economic
penggerak ekonomi dan bagaimana penggerak drivers and how these drivers will affect each
ini akan saling mempengaruhi. other.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Loss given default adalah estimasi kerugian Loss given default is an estimate of the loss
yang timbul karena gagal bayar. Perhitungan arising on default. It is based on the difference
didasarkan pada perbedaan antara arus kas between the contractual cash flows due and
kontraktual terutang dan yang diharapkan akan those that the lender would expect to receive,
diterima, dengan mempertimbangkan arus kas taking into account cash flows from collateral
dari agunan dan peningkatan kredit integral. and integral credit increase.
Probability of default merupakan input utama Probability of default constitutes a key input in
dalam mengukur ECL. Probability of default measuring ECL. Probability of default is an
adalah perkiraan kemungkinan gagal bayar estimate of the likelihood of default over a
selama jangka waktu tertentu, yang given time horizon, the calculation of which
penghitungannya mencakup data historis, includes historical data, assumptions and
asumsi, dan ekspektasi kondisi masa depan. expectations of future conditions.
Estimasi Masa Sewa Estimation of Lease Term
Dalam mengestimasi masa sewa dari masing- When estimating the lease term of the
masing perjanjian sewa, manajemen respective lease arrangement, management
mempertimbangkan seluruh fakta dan keadaan considers all facts and circumstances that
yang memberikan insentif ekonomik untuk create an economic incentive to exercise an
mengeksekusi opsi perpanjangan, atau untuk extension option, or not to exercise a
tidak mengeksekusi opsi penghentian, termination option, including any expected
termasuk perubahan fakta atau keadaan yang changes in facts and circumstances from the
diekspektasi dari tanggal permulaan hingga commencement date until the exercise date of
tanggal eksekusi opsi. Opsi perpanjangan (atau the option. Extension options (or periods after
periode setelah opsi penghentian) hanya termination options) are only included in the
diperhitungkan dalam masa sewa jika sewa lease term if the lease is reasonably certain to
cukup pasti akan diperpanjang (atau tidak be extended (or not terminated).
dihentikan).
Cadangan Kerugian Penurunan Nilai atas Aset Allowance for Impairment Losses on Financial
Keuangan Assets
Evaluasi atas kerugian penurunan nilai aset Financial assets accounted for at amortized
keuangan yang dicatat pada biaya perolehan cost are evaluated for impairment on the basis
diamortisasi dijelaskan di Catatan 2m. described in Note 2m.
Kondisi spesifik counterparty yang mengalami In the calculation of allowance for impairment
penurunan nilai dalam pembentukan cadangan losses of financial assets, the specific condition
kerugian atas aset keuangan dievaluasi secara of impaired counterparty is individually
individu berdasarkan estimasi terbaik evaluated based on management's best
manajemen atas nilai kini arus kas yang estimate of the present value of the expected
diharapkan akan diterima, baik dari waktu dan cash flows to be received, including both timing
jumlah. Dalam mengestimasi arus kas tersebut, and amount. In estimating these cash flows,
manajemen membuat pertimbangan tentang management makes judgements about the
situasi keuangan counterparty dan nilai counterparty's financial situation and the net
realisasi bersih dari setiap agunan, serta realizable value of any underlying collateral,
probabilitas rata-rata tertimbang kerugian including weighted average probability of credit
kredit. Setiap aset yang mengalami penurunan losses. Each impaired asset is assessed on its
nilai dinilai sesuai dengan manfaat yang ada, merits, and the workout strategy and estimated
dan strategi penyelesaian serta estimasi arus cash flows considered recoverable.
kas yang diperkirakan dapat diterima.
Evaluasi cadangan kerugian penurunan nilai Collectively-assessed allowance for
secara kolektif meliputi kerugian kredit yang impairment losses cover credit losses inherent
melekat pada portofolio aset keuangan dengan in portfolios of financial assets with similar
karakteristik ekonomi yang sama, tetapi economic characteristics but the individual
penurunan nilai secara individu belum dapat impaired items cannot yet be identified. In
diidentifikasi. Dalam menentukan perlunya assessing the need for collectively assessed
49
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
membentuk cadangan kerugian penurunan nilai allowance for impairment losses, management
kredit secara kolektif, manajemen considers factors such as credit quality,
mempertimbangkan faktor-faktor seperti portfolio size, credit concentrations and
kualitas kredit, besarnya portofolio, konsentrasi economic factors. In order to estimate the
kredit dan faktor-faktor ekonomi. Dalam required allowance, assumptions are made to
mengestimasi cadangan yang diperlukan, define the way inherent losses are modeled
asumsi-asumsi dibuat untuk menentukan and to determine the required input
model kerugian bawaan dan untuk menentukan parameters, based on historical experience,
parameter input yang diperlukan, berdasarkan current economic conditions, and forecast on
pengalaman historis, kondisi ekonomi saat ini, future economic condition.
dan perkiraan kondisi ekonomi di masa depan.
Ketepatan dari cadangan ini bergantung pada The accuracy of the allowances depends on
seberapa tepat estimasi arus kas masa depan how well these estimates of future cash flows
untuk menentukan cadangan individual serta for specific counterparty allowances and the
asumsi model dan parameter yang digunakan model assumptions and parameters used in
dalam menentukan cadangan kolektif. determining collective allowances.
Penentuan Nilai wajar Determining Fair Values
Dalam menentukan nilai wajar atas aset In determining the fair value for financial assets
keuangan dan liabilitas keuangan dimana tidak and liabilities for which there is no observable
terdapat harga pasar yang dapat diobservasi, market price, Bank should use the valuation
Bank harus menggunakan teknik penilaian techniques as described in Note 2e. For
seperti dijelaskan pada Catatan 2e. Untuk financial instruments that are infrequently trade
instrumen keuangan yang jarang and have little price transparency, fair value is
diperdagangkan dan tidak memiliki harga yang less objective, and requires varying degrees of
transparan, nilai wajarnya menjadi kurang judgment depending on liquidity, concentration,
obyektif dan karenanya, membutuhkan tingkat uncertainly of market factors, pricing
pertimbangan yang beragam, tergantung pada assumptions and other risks affecting the
likuiditas, konsentrasi, ketidakpastian faktor specific instrument.
pasar, asumsi penentuan harga, dan risiko
lainnya yang mempengaruhi instrumen
tertentu.
Aset Pajak Tangguhan Deferred Tax Assets
Aset pajak tangguhan diakui atas jumlah pajak Deferred tax assets are recognized for the
penghasilan terpulihkan (recoverable) pada future recoverable taxable income arising from
periode mendatang sebagai akibat perbedaan temporary difference.
temporer yang boleh dikurangkan.
Justifikasi manajemen diperlukan untuk Management judgment is required to
menentukan jumlah aset pajak tangguhan yang determine the amount of deferred tax assets
dapat diakui, sesuai dengan waktu yang tepat that can be recognized, based upon the likely
dan tingkat laba fiskal di masa mendatang timing and level of future taxable profits
sejalan dengan strategi rencana perpajakan ke together with future strategic planning (Note
depan (Catatan 2x). 2x).
Penyusutan Aset Tetap Depreciation of Fixed Assets
Manajemen mengestimasi masa manfaat Management properly estimates the useful
ekonomis aset tetap Bank antara 4 sampai lives of the Bank’s fixed assets to be within 4 to
dengan 20 tahun. Ini merupakan masa manfaat 20 years. These are common life expectancies
ekonomis yang secara umum diharapkan applied in the banking industries. Changes in
dalam industri di mana perbankan. Perubahan the expected level of usage and technological
tingkat pemakaian dan perkembangan development could impact the economic useful
teknologi dapat mempengaruhi masa manfaat lives and the residual values of these assets,
ekonomis dan nilai sisa aset, dan karenanya and therefore future depreciation charges
beban penyusutan masa depan mungkin could be revised. Further details are disclosed
direvisi. Penjelasan lebih rinci diungkapkan in Notes 2n and 13.
dalam Catatan 2n dan 13.
50
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Revaluasi Aset Tetap The Revaluation of Fixed Assets
Revaluasi aset tetap Bank bergantung pada The Bank’s fixed assets revaluation depends
pemilihan asumsi yang digunakan oleh penilai on its selection of certain assumptions used by
independen dalam menghitung jumlah-jumlah the independent appraisal in calculating such
tersebut. Asumsi tersebut termasuk antara lain: amounts. Those assumptions including
tingkat diskonto, nilai tukar, tingkat inflasi dan discount rate, exchange rate, inflation rate and
tingkat kenaikan pendapatan dan biaya. Bank revenue and cost increase rate. The Bank
berkeyakinan bahwa asumsi tersebut adalah believes that its assumptions are reasonable
wajar dan sesuai, perbedaan signifikan dalam and appropriate and significant differences in
asumsi yang ditetapkan Bank dapat the Bank’s assumptions may materially affect
mempengaruhi secara material nilai aset tetap the valuation of its revalued fixed assets.
yang direvaluasi. Penjelasan lebih rinci Further details are disclosed in Note 13.
diungkapkan dalam Catatan 13.
Imbalan Kerja Employee Benefits
Penentuan liabilitas imbalan kerja Bank The determination of the Bank’s employee
bergantung pada pemilihan asumsi yang benefits liability is dependent on its selection of
digunakan oleh aktuaris independen dan certain assumptions used by the independent
manajemen Bank dalam menghitung jumlah- actuaries and the Bank’s management in
jumlah tersebut. Asumsi tersebut termasuk calculating such amounts. Those assumptions
antara lain, tingkat diskonto, tingkat kenaikan include among others, discount rates, future
gaji tahunan, tingkat pengunduran diri annual salary increase, annual employee turn-
karyawan tahunan, tingkat kecacatan, umur over rate, disability rate, retirement age and
pensiun dan tingkat kematian. mortality rate.
Pajak Penghasilan Income Tax
Bank mengakui liabilitas atas pajak The Bank recognizes liabilities for corporate
penghasilan badan berdasarkan estimasi income tax based on estimation of whether
apakah akan terdapat tambahan pajak additional corporate income tax will be due.
penghasilan badan.
Cadangan atas Kasus Hukum Provision on Legal Case
Bank sedang menghadapi kasus hukum. The Bank is facing legal case. As of December
Sampai dengan tanggal 31 Desember 2023, 31, 2023, legal proceedings against a third
proses hukum terhadap pihak ketiga yaitu PT party, PT Elnusa Tbk, received the final
Elnusa Tbk sudah mendapat putusan tetap dari decision from the court. However, the outcome
Pengadilan. Akan tetapi, hasil putusan tersebut of the decision could not yet be executed as
masih belum dapat dilaksanakan dikarenakan there are still ongoing appeal and extra-judicial
masih ada perkara perlawanan yang masih settlements (Note 40).
berjalan dan upaya perdamaian yang sedang
berlangsung (Catatan 40).
Bank akan membukukan kerugian atas The Bank will recognize the loss on lawsuit
tuntutan hukum tersebut pada saat hasil when the result of the final decision from those
keputusan final atas status hukum tersebut cases are awarded and the loss will be
diperoleh dan akan dicatat pada laba rugi pada recorded at the profit or loss in the period in
periode dimana hasil keputusan atas upaya which such final legal decision is determined.
perdamaian tersebut sudah final dan bisa
dilaksanakan.
51
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3.b. Pertimbangan akuntansi yang penting 3.b. Critical accounting judgments in applying
dalam menerapkan kebijakan akuntansi the Bank’s accounting policies
Bank
Pertimbangan akuntansi yang penting dalam Critical accounting judgments made in applying
menerapkan kebijakan akuntansi Bank the Bank’s accounting policies include:
meliputi:
Penilaian Instrumen Keuangan Valuation of Financial Instruments
Bank menggunakan hierarki berikut untuk The Bank adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar determining and disclosing the fair value of
dari instrumen keuangan (Catatan 44): financial instruments (Note 44):
- Level 1 : harga kuotasian (tanpa - Level 1 : quoted (unadjusted) market prices
penyesuaian) di pasar aktif untuk aset atau in active market for identical assets or
liabilitas yang identik. liabilities.
- Level 2 : input selain harga kuotasian yang - Level 2 : inputs other than quoted prices
termasuk dalam Level 1 yang dapat included within Level 1 that are observable
diobservasi untuk aset dan liabilitas baik for the asset or liability either directly
secara langsung (misalnya harga) atau (example, price) or indirectly;
secara tidak langsung;
- Level 3 : input untuk aset dan liabilitas yang - Level 3 : inputs for the asset and liability
bukan berdasarkan data pasar yang dapat that are not based on observable market
diobservasi (input yang tidak dapat data (unobservable inputs).
diobservasi).
Kebijakan akuntansi Bank untuk pengukuran The Bank’s accounting policy on fair value
nilai wajar dibahas di Catatan 2. measurements is discussed in Note 2.
Nilai wajar dari aset keuangan dan liabilitas Fair values of financial assets and financial
keuangan yang diperdagangkan di pasar aktif liabilities that are traded in active markets are
didasarkan pada kuotasi harga pasar atau based on quoted market prices or dealer price
kuotasi dari harga dealer. Untuk seluruh quotations. For all other financial instruments,
instrumen keuangan lainnya, Bank menentukan the Bank determines fair values using
nilai wajar dengan menggunakan teknik valuation techniques. Valuation techniques
penilaian. Teknik penilaian termasuk model include net present value and discounted cash
nilai sekarang dan arus kas yang flow models, and comparison to similar
didiskontokan, dan perbandingan dengan instruments for which market observable prices
instrumen yang sejenis dimana terdapat harga exist. Assumptions and inputs used in
pasar yang dapat diobservasi. Asumsi dan valuation techniques include risk-free and
input yang digunakan dalam teknik penilaian benchmark interest rates, credit spreads and
termasuk suku bunga bebas risiko (risk-free) other variable used in estimating discount
dan suku bunga acuan, credit spread dan rates, bond prices, foreign currency exchange
variabel lainnya yang digunakan dalam rates, level of vulnerability and expected price
mengestimasi tingkat diskonto, harga obligasi, correlation.
kurs mata uang asing, serta tingkat kerentanan
dan korelasi harga yang diharapkan.
Tujuan dari teknik penilaian adalah penentuan The objective of valuation techniques is to
nilai wajar yang mencerminkan harga dari arrive at a fair value determination that reflects
instrumen keuangan pada tanggal pelaporan the price of the financial instrument at the
yang akan ditentukan oleh para partisipan di reporting date that would have been
pasar dalam suatu transaksi yang wajar. determined by market participants acting at
arm’s length.
52
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Penilaian Model Bisnis Business Model Assessment
Klasifikasi dan pengukuran aset keuangan Classification and measurement of financial
bergantung pada hasil ‘semata dari assets depends on the results of the SPPI and
pembayaran pokok dan bunga’ (”SPPI”) dan uji the business model test (please see financial
model bisnis (lihat bagian aset keuangan pada assets sections of Note 3). The Bank
Catatan 3). Bank menentukan model bisnis determines the business model at a level that
pada tingkat yang mencerminkan bagaimana reflects how group of financial assets are
kelompok aset keuangan dikelola bersama managed together to achieve a particular
untuk mencapai tujuan bisnis tertentu. business objective. This assessment includes
Penilaian ini mencakup penilaian yang judgement reflecting all relevant evidence
mencerminkan semua bukti yang relevan including how the performance of the assets is
termasuk bagaimana kinerja aset dievaluasi evaluated and their performance measured,
dan kinerjanya diukur, risiko yang the risks that affect the performance of the
memengaruhi kinerja aset dan bagaimana hal assets and how these are managed and how
ini dikelola dan bagaimana manajer aset diberi the managers of the assets are compensated.
kompensasi. Bank memantau aset keuangan The Bank monitors financial assets measured
yang diukur pada biaya perolehan diamortisasi at amortized cost or fair value through other
atau nilai wajar melalui penghasilan comprehensive income that are derecognized
komprehensif lain yang dihentikan prior to their maturity to understand the reason
pengakuannya sebelum jatuh tempo untuk for their disposal and whether the reasons are
memahami alasan pelepasannya dan apakah consistent with the objective of the business for
alasan tersebut konsisten dengan tujuan bisnis which the asset was held. Monitoring is part of
di mana aset tersebut dimiliki. Pemantauan the Bank’s continuous assessment of whether
adalah bagian dari penilaian berkelanjutan the business model for which the remaining
Bank atas apakah model bisnis di mana aset financial assets are held continues to be
keuangan yang tersisa dimiliki tetap sesuai dan appropriate and if it is not appropriate whether
jika tidak sesuai apakah telah terjadi perubahan there has been a change in business model
dalam model bisnis dan dengan demikian and so a prospective change to the
terdapat perubahan prospektif terhadap classification of those assets. No such
klasifikasi aset keuangan tersebut. Tidak ada changes were required during the periods
perubahan yang diperlukan selama periode presented.
yang disajikan.
Peningkatan Risiko Kredit yang Signifikan Significant Increase in Credit Risk
Sebagaimana dijelaskan dalam Catatan 3, As explained in Note 3, expected credit losses
kerugian kredit ekspektasian diukur sebagai are measured as an allowance equal to 12-
cadangan yang setara dengan KKE 12 bulan month ECL for stage 1 assets, or lifetime ECL
untuk aset tahap 1, atau KKE sepanjang umur for stage 2 or stage 3 assets. An asset moves
untuk aset tahap 2 atau tahap 3. Suatu aset to stage 2 when its credit risk has increased
bergerak ke tahap 2 ketika risiko kreditnya significantly since initial recognition. PSAK 71
telah meningkat secara signifikan sejak does not define what constitutes a significant
pengakuan awal. PSAK 71 tidak menjelaskan increase in credit risk. In assessing whether
apa yang merupakan peningkatan risiko kredit the credit risk of an asset has significantly
yang signifikan. Dalam menilai apakah risiko increased the Bank takes into account
kredit suatu aset telah meningkat secara qualitative and quantitative reasonable and
signifikan, Bank mempertimbangkan informasi supportable forward-looking information.
masa depan yang wajar dan dapat didukung
secara kualitatif dan kuantitatif.
Klasifikasi Aset dan Liabilitas Keuangan Financial Asset and Liability Classification
Kebijakan akuntansi Bank menetapkan The Bank’s accounting policies determine the
klasifikasi atas aset dan liabilitas tertentu classifications of certain assets and liabilities
sebagai aset dan liabilitas keuangan dengan as financial assets and liabilities by considering
mempertimbangkan definisi yang ditetapkan the definition set forth in PSAK 71.
PSAK 71.
53
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Rincian klasifikasi aset dan liabilitas keuangan Details of the Bank’s classification are
Bank disajikan di Catatan 44 atas laporan presented in Note 44 of the financial
keuangan. statements.
Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
Bank mengevaluasi penurunan nilai aset The Bank assesses impairment of assets
apabila terdapat kejadian atau perubahan whenever events or changes in circumstances
keadaan yang mengindikasikan bahwa nilai that would indicates that the carrying amount
tercatat aset tidak dapat dipulihkan kembali. of an asset may not be recoverable. The
Faktor-faktor penting yang dapat menyebabkan factors that the Bank considers important
penelaahan penurunan nilai adalah sebagai which could trigger an impairment review
berikut: include the following:
a. Performa yang tidak tercapai secara a. Significant underperformance relative to
signifikan terhadap ekspektasi historis atau expected historical or projected future
proyeksi hasil operasi di masa yang akan operating results;
datang;
b. Perubahan yang signifikan dalam cara b. Significant changes in the manner of use
penggunaan aset atau strategi bisnis of the acquired assets or the strategy for
secara keseluruhan; dan overall business; and
c. Industri atau tren ekonomi yang secara c. Significant negative industry or economic
signifikan bernilai negatif. trends.
Bank mengakui kerugian penurunan nilai The Bank recognizes an impairment loss
apabila nilai tercatat aset melebihi nilai yang whenever the carrying amount of an asset
dapat dipulihkan. Jumlah terpulihkan adalah exceeds its recoverable amount. The
nilai yang lebih tinggi antara nilai wajar recoverable amount is the higher of an asset’s
dikurang biaya untuk menjual dengan nilai (or cash-generating unit’s) fair value less costs
pakai aset (atau unit penghasil kas). Jumlah to sell and its value in use. Recoverable
terpulihkan diestimasi untuk aset individual amounts are estimated for individual assets or,
atau, jika tidak memungkinkan, untuk unit if it is not possible, for the cash-generating unit
penghasil kas yang mana aset tersebut to which the asset belongs.
merupakan bagian daripada unit tersebut.
4. Kas 4. Cash
2023 2022
Rupiah 738,632 689,592 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 65,002 119,496 United States Dollar
Euro Eropa 20,242 35,545 European Euro
Dolar Singapura 16,676 39,939 Singapore Dollar
Poundsterling Inggris Raya 1,788 7,821 Great Britain Poundsterling
Dolar Australia 7,538 4,949 Australian Dollar
Dolar Hong Kong 1,193 2,367 Hong Kong Dollar
Yen Jepang 4,151 1,907 Japanese Yen
Total 855,222 901,616 Total
Kas dalam Rupiah termasuk jumlah kas pada Cash in Rupiah includes cash in Automatic
Anjungan Tunai Mandiri (ATM) masing-masing Teller Machines (ATM) amounting to Rp72,601
sejumlah Rp72.601 dan Rp90.327 pada and Rp90,327 as of December 31, 2023 and
tanggal-tanggal 31 Desember 2023 dan 2022. 2022, respectively.
Informasi mengenai klasifikasi dan nilai wajar Information with regards to the classification
diungkapkan pada Catatan 44. and fair value was disclosed in Note 44.
54
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
5. Giro pada Bank Indonesia 5. Current Accounts with Bank Indonesia
Giro pada Bank Indonesia terdiri dari: Current accounts with Bank Indonesia consist
of the following:
31 Desember/December 31 ,
2023 2022
Mata uang asing Ekuivalen Mata uang asing Ekuivalen
(nilai penuh)/ Rupiah/ (nilai penuh)/ Rupiah/
Foreign currency Equivalent in Foreign currency Equivalent in
(full amount) Rupiah (full amount) Rupiah
Rupiah 6,360,523 8,055,275 Rupiah
Dolar Amerika Serikat 30,000,000 461,910 40,900,000 636,711 United States Dollar
Total 6,822,433 8,691,986 Total
Bank dipersyaratkan untuk memiliki Giro Wajib The Bank is required to maintain minimum
Minimum (GWM) dalam mata uang Rupiah statutory reserves (GWM) in Rupiah for
dalam kegiatannya sebagai bank umum dan conventional banking activities and statutory
GWM dalam mata uang asing dalam reserves in foreign currencies for foreign
kegiatannya melakukan transaksi mata uang exchange transactions.
asing.
GWM primer adalah simpanan minimum yang Primary minimum statutory reserve is a
wajib dipenuhi oleh Bank dalam bentuk saldo minimum reserve that should be maintained by
rekening giro pada Bank Indonesia. Penyangga the Bank in current accounts with Bank
Likuiditas Makroprudensial (dahulu GWM Indonesia. Macroprudential Liquidity Buffer
sekunder) adalah cadangan minimum yang (formerly secondary minimum statutory
wajib dipelihara oleh Bank berupa Sertifikat reserve) whichis the minimum reserves that
Bank Indonesia (SBI), Surat Utang Negara should be maintained by the Bank, comprised
(SUN), Surat Berharga Syariah Negara of Certificates of Bank Indonesia (SBI),
(SBSN), dan Sertifikat Rupiah Bank Indonesia Government Debenture Debt (SUN), Sharia
(SRBI). GWM Rasio Intermediasi Government Securities (SBSN), and Bank
Makroprudensial (RIM) (dahulu GWM LFR) Indonesia Rupiah Securities (SRBI). The
adalah tambahan simpanan minimum yang minimum statutory reserve on Macroprudential
wajib dipenuhi oleh Bank dalam bentuk saldo Intermediation Ratio (RIM) (formerly minimum
rekening giro pada Bank Indonesia, jika RIM statutory reserve on LFR) is the additional
Bank di bawah minimum RIM target Bank reserve that should be maintained by the Bank
Indonesia (84%) atau jika di atas maksimum in the form of current accounts with Bank
RIM target Bank Indonesia (94%) dan Indonesia, if the Bank’s RIM is below the
Kewajiban Penyediaan Modal Minimum minimum of RIM targeted by Bank Indonesia
(KPMM) Bank lebih kecil dari KPMM Insentif (84%) or if the Bank’s RIMis above the
Bank Indonesia sebesar 14%. maximum of RIM targeted by Bank Indonesia
(94%) and the Capital Adequacy Ratio (CAR)
is below Bank Indonesia requirement of 14%.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
Giro Wajib Minimum (GWM) Bank telah sesuai Bank's Statutory Reserves (GWM) have
dengan Peraturan Bank Indonesia (PBI) No. complied with Bank Indonesia Regulation (PBI)
20/3/PBI/2018 tanggal 29 Maret 2018 tentang No. 20/3/PBI/2018 dated March 29, 2018
Giro Wajib Minimum Bank Umum Dalam concerning Statutory Reserves for Commercial
Rupiah dan Valuta Asing Bagi Bank Umum Banks in Rupiah and Foreign Exchange for
Konvensional sebagaimana telah diubah Banks Conventional General as amended
dengan PBI No.22/3/PBI/2020 tanggal 24 through PBI No.22/3/PBI/2020 dated March
Maret 2020; PBI No.22/10/PBI/2020 tanggal 28 24, 2020; PBI No.22/10/PBI/2020 dated July
Juli 2020; PBI No.23/16/PBI/2021 tanggal 21 28, 2020; PBI No.23/16/PBI/2021 dated
Desember 2021; dan terakhir kali melalui PBI December 21, 2021; and latest amendment
No.24/4/PBI/2022 tanggal 01 Maret 2022 yang through PBI No.24/4/PBI/2022 dated March
dijelaskan melalui Peraturan Anggota Dewan 01, 2022 which explained by Regulation of the
55
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Gubernur (PADG) No.20/10/PADG/2018 Members of the Board of Governors (PADG)
tanggal 31 Mei 2018 tentang Giro Wajib No. 20/10/PADG/2018 dated May 31, 2018
Minimum Bank Umum Konvensional, Bank concerning Statutory Reserves for
Umum Syariah dan Unit Usaha Syariah Conventional Commercial Banks, Sharia
sebagaimana telah diubah beberapa kali Commercial Banks and Sharia Business Units
dengan PADG No.21/14/PADG/2019 tanggal as amended through PADG
26 Juni 2019; PADG No.21/27/PADG/2019 No.21/14/PADG/2019 dated June 26, 2019;
tanggal 26 Desember 2019; PADG PADG No.21/27/PADG/2019 dated December
No.22/2/PADG/2020 tanggal 10 Maret 2020; 26, 2019; PADG No.22/2/PADG/2020 dated
PADG No.22/10/PADG/2020 tanggal 29 April March 10, 2020; PADG No.22/10/PADG/2020
2020; PADG No.22/19/PADG/2020 tanggal dated April 29, 2020; PADG
29 Juli 2020; PADG No.23/27/PADG/2021 No.22/19/PADG/2020 dated July 29, 2020;
tanggal 21 Desember 2021; PADG PADG No.23/27/PADG/2021 dated December
No.24/3/PADG/2022 tanggal 01 Maret 2022; 21, 2021; PADG No.24/3/PADG/2022 dated
dan terakhir kali melalui PADG March 01, 2022; PADG No.24/8/PADG/2022
No.24/8/PADG/2022 tanggal 30 Juni 2022; dated June 30, 2022; PADG No.2 year 2023
PADG Nomor 2 tahun 2023 tanggal 1 April dated April 1, 2023; and latest amendment
2023; dan terakhir kali melalui PADG Nomor 12 through PADG No.12 year 2023 dated October
tahun 2023 tanggal 1 Oktober 2023 yang 1, 2023 which are as follows:
masing-masing sebesar:
2023 2022
Rupiah Rupiah
- GWM Primer 9.00% 9.00% Primary Reserves -
Harian 0.00% 0.00% Daily
Rata-rata 9.00% 9.00% Average
- PLM (d/h GWM Sekunder) 5.00% 6.00% PLM (Formerly Statutory Reserve) -
Mata uang asing Foreign currencies
- GWM Primer 4.00% 4.00% Primary Reserves -
Harian 2.00% 2.00% Daily
Rata-rata 2.00% 2.00% Average
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the Bank
Bank juga harus memenuhi PBI must also comply with PBI No.20/4/PBI/2018
No.20/4/PBI/2018 tanggal 29 Maret 2018 dated March 29, 2018 concerning
tentang Rasio Intermediasi Makroprudensial Macroprudential Intermediation Ratios and
dan Penyangga Likuiditas Makroprudensial Macroprudential Liquidity Buffers for
bagi Bank Umum Konvensional, Bank Umum Conventional Commercial Banks, Sharia
Syariah, dan Unit Konvensional, Bank Umum Commercial Banks, and Conventional Units,
Syariah dan Unit Usaha Syariah sebagaimana Sharia Commercial Banks and Sharia
telah diubah dengan PBI No.21/12/PBI/2019 Business Units as amended through PBI
tanggal 26 November 2019; PBI No.21/12/PBI/2019 dated November 26, 2019;
No.22/17/PBI/2020 tanggal 01 Oktober 2020; PBI No.22/17/PBI/2020 dated October 01,
dan terakhir kali melalui PBI No.23/17/PBI/2021 2020; and latest amendment through PBI No.
tanggal 22 Desember 2021 yang dijelaskan 23/17/PBI/2021 dated December 22, 2021
melalui Peraturan Anggota Dewan Gubernur which explained by the Regulation of Members
No.21/22/PADG/2019 tanggal 28 November of the Board of Governors
2019 yang telah diubah dengan PADG No.21/22/PADG/2019 dated November 28,
No.22/30/PADG/2020 tanggal 05 Oktober 2019 which has been amended through PADG
2020; PADG No.23/7/PADG/2021 tanggal 28 No.22/30/PADG/2020 dated October 05, 2020;
April 2021; PADG No.24/14/PADG/2022 No.23/7/PADG/2021 dated April 28, 2021;
tanggal 1 November 2022; PADG Nomor 10 PADG No.24/14/PADG/2022 dated November
tahun 2023 tanggal 14 September 2023; dan 1, 2022; PADG No.10 year 2023 dated
terakhir kali diubah dengan PADG Nomor 18 September 14, 2023; and latest amendment
tahun 2023 tanggal 1 Desember 2023. through PADG No.18 year 2023 dated
December 1, 2023.
56
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Bank juga mendapatkan insentif likuiditas Banks also receive macroprudential liquidity
makoprudensial berdasarkan PADG incentives based on PADG
No.24/12/PADG/2022 tertanggal 20 Juli 2022 No.24/12/PADG/2022 dated July 20, 2022 as
sebagaimana diubah dengan PADG No.11 amended by PADG No.11 of 2023 dated
tahun 2023 tanggal 27 September 2023 September 27, 2023 concerning
tentang Peraturan Pelaksanaan Kebijakan Implementation Regulations for
Insentif Likuiditas Makroprudensial. Macroprudential Liquidity Incentive Policies.
Rasio GWM Bank pada tanggal 31 Desember As of December 31, 2023 and 2022, the GWM
2023 dan 2022 adalah sebagai berikut (tidak ratios of the Bank are as follows (unaudited):
diaudit):
2023 2022
Rupiah Rupiah
- GWM Primer 8.09% 9.47% Primary Reserves -
Harian 0.00% 0.00% Daily
Rata-rata *) 6.88% 7.85% Average
- RIM (d/h GWM LFR) 1.21% 1.62% RIM (Formerly LFR Reserve) -
- PLM (d/h GWM Sekunder) 39.94% 33.92% PLM (Formerly Secondary Reserves) -
Mata uang asing Foreign currencies
- GWM Primer 4.05% 4.03% Primary Reserves -
Harian 2.00% 2.00% Daily
Rata-rata 2.05% 2.03% Average
*) Perhitungan GWM rata-rata 31 Desember 2023 dan *) The calculation of the average of the Minimum Statutory
2022 telah memperhitungkan insentif sektor prioritas dan Reserve requirement for December 31, 2023 and 2022
insentif RPIM yang diterima oleh Bank dengan total has taken into account priority sector incentives and
sebesar 2,20% dan 1,20%. Dengan demikian, Bank RPIM incentives received by the Bank by total
telah memenuhi ketentuan Bank Indonesia. amounted to 2.20% and 1.20%, respectively. Thus, the
Bank has complied with Bank Indonesia regulations.
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities is disclosed
pada Catatan 45e. Informasi mengenai in Note 45e. Information with regards to the
klasifikasi dan nilai wajar diungkapkan pada classification and fair value is disclosed in Note
Catatan 44. 44.
6. Giro pada Bank Lain 6. Current Accounts with Other Banks
a. Berdasarkan pihak dan mata uang a. By parties and currency
31 Desember/December 31 ,
2023 2022
Mata uang asing Ekuivalen Mata uang asing Ekuivalen
(nilai penuh)/ Rupiah/ (nilai penuh)/ Rupiah/
Foreign currency Equivalent in Foreign currency Equivalent in
(full amount) Rupiah (full amount) Rupiah
Pihak berelasi (Catatan 39) Related parties (Note 39)
Rupiah 104 101 Rupiah
Pihak ketiga Third parties
Rupiah 39,880 25,963 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 25,277,112 389,192 32,478,915 505,616 United States Dollar
Dolar Singapura 6,143,312 71,731 7,017,305 81,351 Singapore Dollar
Dolar Australia 4,210,283 44,296 2,971,101 31,369 Australian Dollar
Euro Eropa 2,198,005 37,450 1,870,722 31,020 European Euro
Yen Jepang 219,793,581 23,930 78,719,091 9,274 Japanese Yen
Poundsterling Inggris 1,141,992 22,413 2,050,905 38,528 Great Britain Poundsterling
Yuan China 5,249,073 11,392 8,705,782 19,491 Chinese Yuan
Dolar Hong Kong 1,191,735 2,349 2,129,835 4,252 Hong Kong Dollar
Dolar Selandia Baru 201,427 1,967 966,640 9,523 New Zealand Dollar
Franc Swiss 64,050 1,172 135,822 2,285 Swiss Franc
645,772 758,672 Total third parties
Total 645,876 758,773 Total
Cadangan kerugian penurunan nilai (1,203) (1,153) Allowance for impairment losses
Neto 644,673 757,620 Net
57
Page 396
PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
b. Berdasarkan Bank b. By Bank
2023 2022
Rupiah Rupiah
Pihak berelasi (Catatan 39) Related parties (Note 39)
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 100 100 Sulawesi Utara dan Gorontalo
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Tengah 4 1 Sulawesi Tengah
104 101
Pihak ketiga Third parties
PT Bank Central Asia Tbk 37,932 22,327 PT Bank Central Asia Tbk
PT Standard Chartered PT Standard Chartered
Bank Indonesia 26 26 Bank Indonesia
PT Bank Pembangunan PT Bank Pembangunan
Daerah Papua 11 2,104 Daerah Papua
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 11 12 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 7 8 PT Bank Mandiri (Persero) Tbk
Lainnya 1,893 1,486 Others
39,880 25,963
Total - Rupiah 39,984 26,064 Total - Rupiah
Mata uang asing Foreign currencies
Pihak ketiga Third Parties
JP Morgan Chase, New York 134,965 251,169 JP Morgan Chase, New York
Citibank NA, New York 104,003 92,421 Citibank NA, New York
Citibank NA, Jakarta 78,212 17,496 Citibank NA, Jakarta
ANZ Banking Bank Ltd, ANZ Banking Bank Ltd,
Melbourne 44,296 31,369 Melbourne
United Overseas Bank (UOB), United Overseas Bank (UOB),
Singapura 41,396 61,874 Singapore
ING Belgium 37,450 31,020 ING Belgium
PT Bank Mandiri (Persero) Tbk 33,632 50,585 PT Bank Mandiri (Persero) Tbk
Sumitomo Mitsui Banking Sumitomo Mitsui Banking
Corporation, Tokyo 23,930 9,274 Corporation, Tokyo
Standard Chartered Bank, London 22,413 38,528 Standard Chartered Bank, London
PT Bank Central Asia Tbk 22,353 49,251 PT Bank Central Asia Tbk
Standard Chartered Bank, Standard Chartered Bank,
New York 16,028 44,694 New York
Development Bank of Singapore Development Bank of Singapore,
(DBS), Singapura 15,865 7,500 (DBS) Singapore
Standard Chartered Bank, Standard Chartered Bank,
Singapura 14,470 11,977 Singapore
Bank of China, Jakarta 9,311 9,342 Bank of China, Jakarta
Standard Chartered Bank, Standard Chartered Bank,
Hong Kong 2,349 4,252 Hong Kong
PT Bank ICBC Indonesia 2,080 10,149 PT Bank ICBC Indonesia
ANZ Banking Bank Ltd, ANZ Banking Bank Ltd,
Selandia Baru 1,967 9,523 New Zealand
Credit Suisse AG, Zurich 1,172 2,285 Credit Suisse AG, Zurich
Total - mata uang asing 605,892 732,709 Total - foreign currencies
Total 645,876 758,773 Total
Cadangan kerugian penurunan Allowances for impairment
nilai (1,203) (1,153) losses
Neto 644,673 757,620 Net
58
Page 397
PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Giro pada bank lain dalam mata uang Rupiah Current accounts with other banks in Rupiah
(kecuali giro Rupiah pada bank lain untuk (except for Rupiah current accounts with other
wilayah Indonesia Bagian Timur), Dolar Hong banks in East Region of Indonesia), Hong
Kong, Yen Jepang, Dolar Selandia Baru, Franc Kong Dollar, Japanese Yen, New Zealand
Swiss, Poundsterling Inggris dan Euro Eropa Dollar, Swiss Franc, Great Britain
tidak mendapatkan bunga. Tingkat suku bunga Poundsterling and European Euro are non-
rata-rata setahun untuk giro pada bank lain interest bearing accounts. The average interest
dalam Rupiah dan mata uang asing lainnya rates per annum for current accounts with
adalah sebagai berikut: other banks in Rupiah and other foreign
currencies are as follows:
2023 2022
Rupiah 0.43% 0.28% Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 0.02% 0.01% United States Dollar
Yuan Cina 0.72% 0.75% Chinese Yuan
Dolar Singapura 0,03% 0.03% Singapore Dollar
Poundsterling Inggris 2.87% 0.45% Great Britain Poundsterling
Euro Eropa 1.89% 0.05% European Euro
Berdasarkan hasil penelaahan dan evaluasi Based on Bank’s management’s review and
manajemen Bank, seluruh giro pada bank lain evaluation, all current account with other banks
digolongkan lancar. are classified as current.
c. Perubahan nilai bruto dan cadangan c. Movement of gross carrying amount and
kerugian penurunan nilai allowance for impairment losses
Perubahan nilai bruto Movement of gross carrying amount
2023
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2023 758,773 -- -- 758,773 as at January 1, 2023
Aset keuangan baru -- -- -- -- New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) -- -- -- -- (exclude write-off)
Pengukuran kembali (109,173) -- -- (109,173) Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan nilai bruto Changes in gross carrying amount
tahun berjalan (109,173) -- -- (109,173) for the year
Dampak valuta asing (3,724) -- -- (3,724) Foreign exchange
Nilai tercatat bruto akhir 645,876 -- -- 645,876 Ending gross carrying amount
2022
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2022 754,091 -- -- 754,091 as at January 1, 2022
Aset keuangan baru -- -- -- -- New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) -- -- -- -- (exclude write-off)
Pengukuran kembali (57,269) -- -- (57,269) Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan nilai bruto Changes in gross carrying amount
tahun berjalan (57,269) -- -- (57,269) for the year
Dampak valuta asing 61,951 -- -- 61,951 Foreign exchange
Nilai tercatat bruto akhir 758,773 -- -- 758,773 Ending gross carrying amount
59
Page 398
PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Perubahan cadangan kerugian penurunan nilai Movement of allowance for impairment losses
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal 1,153 -- -- 1,153 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) -- -- -- -- (exclude write-off)
Pengukuran kembali 60 -- -- 60 Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan tahun berjalan 60 -- -- 60 Changes for the year
Dampak valuta asing (10) -- -- (10) Foreign exchange
Saldo akhir 1,203 -- -- 1,203 Ending balance
2022
Stage 1 Stage 2 Stage 3 Total
Saldo awal 2,198 -- -- 2,198 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) -- -- -- -- (exclude write-off)
Pengukuran kembali (1,137) -- -- (1,137) Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan tahun berjalan (1,137) -- -- (1,137) Changes for the year
Dampak valuta asing 92 -- -- 92 Foreign exchange
Saldo akhir 1,153 -- -- 1,153 Ending balance
Manajemen Bank berpendapat bahwa The Bank’s management believed that
cadangan kerugian penurunan nilai untuk tahun allowance for impairment losses in 2023 and
2023 dan 2022 telah memadai. 2022 is adequate.
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities are
pada Catatan 45e. Informasi mengenai disclosed in Note 45e. Information with regards
klasifikasi dan nilai wajar diungkapkan pada to the classification and fair value are disclosed
Catatan 44. in Note 44.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, there
tidak terdapat giro pada bank lain yang were no current accounts with other banks
dijaminkan. which were pledged.
7. Penempatan pada Bank Indonesia dan Bank 7. Placements with Bank Indonesia and Other
Lain Banks
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain terdiri dari: banks as follows:
a. Berdasarkan pihak, mata uang, dan jenis a. Based on counterparties, currency, and type
31 Desember/December 31 ,
2023 2022
Mata uang asing Ekuivalen Mata uang asing Ekuivalen
(nilai penuh)/ Rupiah/ (nilai penuh)/ Rupiah/
Foreign currency Equivalent in Foreign currency Equivalent in
(full amount) Rupiah (full amount) Rupiah
Pihak ketiga Third party
Rupiah Rupiah
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
Deposito berjangka Term Deposits of
Bank Indonesia 2,349,657 5,198,757 Bank Indonesia
Fasilitas simpanan Deposit facilities of
Bank Indonesia -- 2,299,697 Bank Indonesia
2,349,657 7,498,454
60
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31 ,
2023 2022
Mata uang asing Ekuivalen Mata uang asing Ekuivalen
(nilai penuh)/ Rupiah/ (nilai penuh)/ Rupiah/
Foreign currency Equivalent in Foreign currency Equivalent in
(full amount) Rupiah (full amount) Rupiah
Penempatan pada Placements with
bank lain other banks
Interbank call money Interbank call money
Citibank NA, Jakarta 906,343 -- Citibank NA, Jakarta
PT Bank OCBC NISP Tbk 100,000 -- PT Bank OCBC NISP Tbk
1,006,343 --
3,356,000 7,498,454
Mata uang asing Foreign currency
- Dolar AS - US Dollar
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
Deposito berjangka Term Deposits of
Bank Indonesia -- 107,000,000 1,665,722 Bank Indonesia
-- 1,665,722
Total 3,356,000 9,164,176 Total
Cadangan kerugian Allowance for
penurunan nilai (3,373) -- impairment losses
Neto 3,352,627 9,164,176 Net
b. Penempatan pada Bank Indonesia dan bank b. Placements with Bank Indonesia and other
lain kepada pihak berelasi diungkapkan pada banks with related parties are disclosed in
Catatan 39. Informasi mengenai jatuh tempo Note 39. Information in respect of maturities
diungkapkan pada Catatan 45e. Informasi are disclosed in Note 45e. Information with
mengenai klasifikasi dan nilai wajar regard to the classification and fair value are
diungkapkan pada Catatan 44. disclosed in Note 44.
Tingkat suku bunga rata-rata tertimbang The weighted average of interest rate per
setahun untuk penempatan adalah sebagai annum for placements were as follows:
berikut:
2023 2022
Rupiah 5.38% 2.95% Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 4.93% 1.59% United States Dollar
Berdasarkan hasil penelaahan dan evaluasi Based on the Bank’s management review and
manajemen Bank, seluruh penempatan pada evaluation, all placement with other banks
bank lain digolongkan lancar. were classified as current.
Manajemen Bank berpendapat bahwa The Bank’s management believed that
cadangan kerugian penurunan nilai untuk tahun allowance for impairment losses in 2023 is
2023 telah memadai. adequate.
c. Perubahan nilai bruto dan cadangan c. Movement of gross carrying amount
kerugian penurunan nilai allowance for impairment losses
Perubahan nilai bruto Movement of gross carrying amount
2023
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2023 9,164,176 -- -- 9,164,176 as at January 1, 2023
Aset keuangan baru 1,006,343 -- -- 1,006,343 New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) -- -- -- -- (exclude write-off)
Pengukuran kembali (6,832,763) -- -- (6,832,763) Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan nilai bruto Changes in gross carrying amount
tahun berjalan (5,826,420) -- -- (5,826,420) for the year
Dampak valuta asing 18,244 -- -- 18,244 Foreign exchange
Nilai tercatat bruto akhir 3,356,000 -- -- 3,356,000 Ending gross carrying amount
61
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2022
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2022 9,810,711 -- -- 9,810,711 as at January 1, 2022
Aset keuangan baru -- -- -- -- New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) -- -- -- -- (exclude write-off)
Pengukuran kembali (580,785) -- -- (580,785) Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan nilai bruto Changes in gross carrying amount
tahun berjalan (580,785) -- -- (580,785) for the year
Dampak valuta asing (65,750) -- -- (65,750) Foreign exchange
Nilai tercatat bruto akhir 9,164,176 -- -- 9,164,176 Ending gross carrying amount
Perubahan cadangan kerugian penurunan nilai Movement of allowance for impairment losses
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal -- -- -- Beginning balance
Aset keuangan baru 3,373 -- 3,373 New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) -- -- -- (exclude write-off)
Pengukuran kembali -- -- -- Remeasurement
Penghapusbukuan -- -- -- Written off
Total perubahan tahun berjalan 3,373 -- -- 3,373 Changes for the year
Dampak valuta asing -- -- -- -- Foreign exchange
Saldo akhir 3,373 -- -- 3,373 Ending balance
Pada tanggal 31 Desember 2023 dan 2022 As of December 31, 2023 and 2022, there
tidak terdapat penempatan pada Bank were no placements with Bank Indonesia and
Indonesia dan bank lain yang dijaminkan. other banks which were pledged.
8. Efek-Efek 8. Securities
Efek-efek terdiri dari: Securities consist of:
a. Berdasarkan jenis dan mata uang a. Based on type and currency
31 Desember/December 31 ,
2023 2022
Nilai tercatat/ Nilai tercatat/
Nilai wajar/ Nilai wajar
Nilai Nominal/ Carrying value/ Nilai Nominal/ Carrying value/
Nominal value Fair Value Nominal value Fair Value
Pihak berelasi Related parties
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Obligasi korporasi 200,000 198,288 200,000 192,200 Corporate bonds
Pihak ketiga Third parties
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Obligasi Pemerintah Indonesian Government
Indonesia 2,000,278 2,071,612 1,480,762 1,436,937 Bonds
Obligasi Ritel Indonesia 4,047 3,973 5,892 5,736 Indonesian Retail bonds
2,004,325 2,075,585 1,486,654 1,442,673
Mata uang asing Foreign currencies
Obligasi Republik Indonesia 91,535 81,127 93,483 77,344 Republic of Indonesia Bonds
91,535 81,127 93,483 77,344
Total - nilai wajar melalui Total - fair value through
laba rugi 2,095,860 2,156,712 1,580,137 1,520,017 profit or loss
62
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31 ,
2023 2022
Nilai tercatat/ Nilai tercatat/
Nilai wajar/ Nilai wajar
Nilai Nominal/ Carrying value/ Nilai Nominal/ Carrying value/
Nominal value Fair Value Nominal value Fair Value
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Obligasi Pemerintah Indonesia 28,983,355 29,886,356 36,818,476 36,820,053 Indonesian Government Bonds
Obligasi Ritel Indonesia 300,000 294,276 300,000 291,585 Indonesian Retail Bonds
Obligasi korporasi 18,700 18,764 220,700 222,742 Corporate bonds
Sekuritas Rupiah Bank Indonesia 5,188,424 4,938,409 -- -- Bank Indonesian Rupiah Securities
34,490,479 35,137,805 37,339,176 37,334,380
Mata uang asing Foreign currencies
Obligasi Republik Indonesia 146,272 131,783 147,891 131,344 Republic of Indonesia bonds
146,272 131,783 147,891 131,344
Total - nilai wajar melalui Total - fair value through other
penghasian komprehensif lain 34,636,751 35,269,588 37,487,067 37,465,724 comprehensive income
Total efek-efek 37,624,588 39,177,941 Total securities
Cadangan kerugian penurunan nilai -- (915) Allowance for impairment losses
Neto 37,624,588 39,177,026 Net
b. Berdasarkan peringkat b. Based on rating
Rincian peringkat obligasi korporasi pada The ratings of corporate bonds as of
tanggal 31 Desember 2023 dan 2022 adalah December 31, 2023 and 2022 are as follows:
sebagai berikut:
31 Desember/December 31 ,
2023 2022
Peringkat/ Jumlah/ Peringkat/ Jumlah/
Rating Total Rating Total
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo A(idn) 198,288 A(idn) 192,200 Sulawesi Utara dan Gorontalo
PT Bank Pan Indonesia Tbk idA+ 13,538 idA+ 68,187 PT Bank Pan Indonesia Tbk
PT Indah Kiat Pulp & Paper Tbk idA+ 5,226 idA+ 5,321 PT Indah Kiat Pulp & Paper Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk -- idAAA 149,234 (Persero) Tbk
Total - nilai wajar melalui penghasian Total - fair value through other
komprehensif lain 217,052 414,942 comprehensive income
Lembaga pemeringkat untuk obligasi yang The rating agency for bonds issued by PT
diterbitkan oleh PT Bank Pan Indonesia Tbk, Bank Pan Indonesia Tbk, PT Bank Rakyat
PT Bank Rakyat Indonesia (Persero) Tbk, dan Indonesia (Persero) Tbk, and PT Indah Kiat
PT Indah Kiat Pulp & Paper Tbk adalah PT Pulp & Paper Tbk was PT Pefindo.
Pefindo.
Lembaga pemeringkat untuk obligasi yang The rating agency for bonds issued by PT
diterbitkan oleh PT Bank Pembangunan Bank Pembangunan Daerah Sulawesi Utara
Daerah Sulawesi Utara dan Gorontalo adalah dan Gorontalo was PT Fitch Ratings
PT Fitch Ratings Indonesia. Indonesia.
c. Tingkat suku bunga rata-rata tertimbang c. The weighted average interest rates per
setahun untuk obligasi korporasi adalah annum for corporate bonds are as follows:
sebagai berikut:
2023 2022
Rupiah 7.76% 7.59% Rupiah
63
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
d. Pada tanggal 31 Desember 2023, Obligasi d. As of December 31, 2023, Bank’s Government
Pemerintah Bank dalam Rupiah yang Bonds in Rupiah classified as fair value
diklasifikasikan sebagai nilai wajar melalui laba through profit or loss and fair value through
rugi dan nilai wajar melalui penghasilan other comprehensive income will mature on
komprehensif lain akan jatuh tempo pada various dates between 2024 to 2051 with
berbagai tanggal antara tahun 2024 sampai interest rates between 4.90% to 11.00% per
dengan 2051 dengan tingkat suku bunga annum.
berkisar antara 4,90% sampai dengan 11,00%
per tahun.
Pada tanggal 31 Desember 2022, Obligasi As of December 31, 2022, Bank’s Government
Pemerintah Bank dalam Rupiah yang Bonds in Rupiah classified as fair value
diklasifikasikan sebagai nilai wajar melalui laba through profit or loss and fair value through
rugi dan nilai wajar melalui penghasilan other comprehensive income will mature on
komprehensif lain akan jatuh tempo pada various dates between 2022 to 2051 with
berbagai tanggal antara tahun 2023 sampai interest rates between 4.95% to 11.00% per
dengan 2051 dengan tingkat suku bunga annum.
berkisar antara 4,95% sampai dengan 11,00%
per tahun.
Pembayaran bunga atas obligasi pemerintah The interest payment of the fixed rate
dengan suku bunga tetap tersebut dilakukan government bonds is collectible every 6
setiap 6 bulan, dimana Bank Indonesia months, with Bank Indonesia acting as the
bertindak selaku agen pembayaran. payment agent.
e. Pada tanggal 31 Desember 2023, Obligasi e. As of December 31, 2023, Bank’s Government
Pemerintah Bank dalam Dolar Amerika Serikat Bonds in United States Dollar classified as fair
yang diklasifikasikan sebagai nilai wajar melalui value through profit or loss and fair value
laba rugi dan nilai wajar melalui penghasilan through other comprehensive income will
komprehensif lain akan jatuh tempo pada mature on various dates between 2024 to
berbagai tanggal antara tahun 2024 sampai 2071 with interest rates ranging from 2.15% to
dengan 2071 dengan tingkat suku bunga 5.45% per annum.
berkisar antara 2,15% sampai dengan 5,45%
per tahun.
Pada tanggal 31 Desember 2022, Obligasi As of December 31, 2022, Bank’s Government
Pemerintah Bank dalam Dolar Amerika Serikat Bonds in United States Dollar classified as fair
yang diklasifikasikan sebagai nilai wajar melalui value through profit or loss and fair value
laba rugi dan nilai wajar melalui penghasilan through other comprehensive income will
komprehensif lain akan jatuh tempo pada mature on various dates between 2024 to 2071
berbagai tanggal antara tahun 2024 sampai with interest rates ranging from 1.85% to
dengan 2071 dengan tingkat suku bunga 5.95% per annum.
berkisar antara 1,85% sampai dengan 5,95%
per tahun.
Pembayaran bunga atas obligasi pemerintah The interest payment of the fixed rate
dengan suku bunga tetap tersebut dilakukan government bonds is collectible every 6
setiap 6 bulan, dimana Bank Indonesia months, with Bank Indonesia acting as the
bertindak selaku agen pembayaran. payment agent.
64
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
f. Informasi mengenai jatuh tempo efek-efek f. Information in respect of maturities for
diungkapkan pada Catatan 45e. Informasi securities are disclosed in Note 45e.
mengenai klasifikasi dan nilai wajar Information with regards to the classification
diungkapkan pada Catatan 44. and fair value are disclosed in Note 44.
g. Perubahan keuntungan/(kerugian) yang belum g. Unrealized gains/(loss) from changes in fair
direalisasi atas efek-efek yang diklasifikasikan values through other comprehensive income
sebagai nilai wajar melalui penghasilan securities are as follows:
komprehensif lain adalah sebagai berikut:
2023 2022
Saldo awal (354,703) (40,754) Beginning balance
Perubahan nilai wajar 611,851 (387,591) Changes in fair value
Cadangan kerugian penurunan Allowance for impairment
nilai (Catatan 8.i) 844 -- losses (Note 8.i)
Pajak penghasilan Income tax
yang akan direklasifikasikan which will reclassified
ke laba rugi (Catatan 21.f) (116,251) 73,642 to profit or loss (Note 21.f)
Saldo akhir 141,741 (354,703) Ending balance
h. Berdasarkan hasil penelaahan dan evaluasi h. Based on the Bank’s management review and
manajemen Bank, seluruh efek-efek pada evaluation, all securities as of December 31,
tanggal 31 Desember 2023 dan 2022 2023 and 2022 were classified as current.
digolongkan lancar.
i. Perubahan nilai bruto dan cadangan i. Movement of gross carrying amount and
kerugian penurunan nilai allowance for impairment losses
Perubahan nilai bruto Movement of gross carrying amount
2023
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2023 39,177,941 -- -- 39,177,941 as at January 1, 2023
Aset keuangan baru -- -- -- -- New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) (149,234) -- -- (149,234) (exclude write-off)
Pengukuran kembali (1,401,833) -- -- (1,401,833) Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan nilai bruto Changes in gross carrying amount
tahun berjalan (1,551,067) -- -- (1,551,067) for the year
Dampak valuta asing (2,286) -- -- (2,286) Foreign exchange
Nilai tercatat bruto akhir 37,624,588 -- -- 37,624,588 Ending gross carrying amount
2022
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2022 25,688,236 -- -- 25,688,236 as at January 1, 2022
Aset keuangan baru 5,321 -- -- 5,321 New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) (197,763) -- -- (197,763) (exclude write-off)
Pengukuran kembali 13,666,429 -- -- 13,666,429 Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan nilai bruto Changes in gross carrying amount
tahun berjalan 13,473,987 -- -- 13,473,987 for the year
Dampak valuta asing 15,718 -- -- 15,718 Foreign exchange
Nilai tercatat bruto akhir 39,177,941 -- -- 39,177,941 Ending gross carrying amount
65
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Perubahan cadangan kerugian penurunan nilai Movement of allowance for impairment losses
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal 915 -- -- 915 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) -- -- -- -- (exclude write-off)
Pengukuran kembali (71) -- -- (71) Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan tahun berjalan (71) -- -- (71) Changes for the year
Dampak valuta asing -- -- -- -- Foreign exchange
Saldo akhir 844 -- -- 844 Ending balance
*) Pada tanggal 31 Desember 2023, cadangan kerugian *) As of December 31, 2023, allowance for impairment losses on
penurunan nilai atas efek-efek dibentuk atas efek-efek securities is established for securities measured at fair value
yang diukur pada nilai wajar melalui penghasilan through other comprehensive income, so the amount is
komprehensif lain, sehingga disajikan pada akun presented in other comprehensive income (Note 8.g).
penghasilan komprehensif lain (Catatan 8.g).
2022
Stage 1 Stage 2 Stage 3 Total
Saldo awal 969 -- -- 969 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) -- -- -- -- (exclude write-off)
Pengukuran kembali (54) -- -- (54) Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan tahun berjalan (54) -- -- (54) Changes for the year
Dampak valuta asing -- -- -- -- Foreign exchange
Saldo akhir 915 -- -- 915 Ending balance
Manajemen Bank berpendapat bahwa The Bank’s management believed that
cadangan kerugian penurunan nilai untuk tahun allowance for impairment losses in 2023 and
2023 dan 2022 telah memadai. 2022 is adequate.
j. Pada tanggal 31 Desember 2023 dan 2022, j. As of December 31, 2023 and 2022, there
tidak terdapat efek-efek yang dijaminkan. were no securities which were pledged.
66
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
9. Efek-Efek yang Dibeli dengan Janji Dijual 9. Securities Purchased Under Agreement to
Kembali Resell
Pada 31 Desember 2023 dan 2022, efek-efek As of December 31, 2023 and 2022, securities
yang dibeli dengan janji dijual kembali masing- purchased under agreement to resell
masing sebesar Rp7.215.441 dan Rp3.254.705 amounting to Rp7,215,441 and Rp3,254,705,
dengan detail sebagai berikut: respectively with detail as follows:
31 Desember/December 31, 2023
Pendapatan
Nilai bunga yang
penjualan belum
Nilai nominal/ Tanggal Tanggal kembali/ diamortisasi/ Nilai tercatat/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ Resale Unamortized Carrying
Counterparty Type of securities amount Starting date Due date amount interest value
Pihak ketiga/ Third Parties
Obligasi Pemerintah/ 13 Desember/ 5 Januari/
PT Bank Pan Indonesia Tbk
Government bonds 1,300,000 December 13, 2023 January 5, 2024 1,225,378 (866) 1,224,512
Obligasi Pemerintah/ 15 Desember/ 3 Januari/
PT Bank Pan Indonesia Tbk
Government bonds 1,100,000 December 15, 2023 January 3, 2024 1,036,011 (365) 1,035,646
Obligasi Pemerintah/ 19 Desember/ 5 Januari/
PT Bank Pan Indonesia Tbk
Government bonds 1,500,000 December 19, 2023 January 5, 2024 1,414,051 (990) 1,413,061
Obligasi Pemerintah/ 20 Desember/ 3 Januari/
PT Bank Victoria International Tbk
Government bonds 500,000 December 20, 2023 January 3, 2024 501,452 (176) 501,276
Obligasi Pemerintah/ 22 Desember/ 10 Januari/
PT Bank Pan Indonesia Tbk
Government bonds 1,210,000 December 22, 2023 January 10, 2024 1,143,876 (1,796) 1,142,080
Obligasi Pemerintah/ 29 Desember/ 5 Januari/
Bank Indonesia
Government bonds 2,000,000 December 29, 2023 January 5, 2024 1,900,131 (1,265) 1,898,866
Total 7,610,000 7,220,899 (5,458) 7,215,441
31 Desember/December 31, 2022
Pendapatan
Nilai bunga yang
penjualan belum
Nilai nominal/ Tanggal Tanggal kembali/ diamortisasi/ Nilai tercatat/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ Resale Unamortized Carrying
Counterparty Type of securities amount Starting date Due date amount interest value
Pihak ketiga/ Third Parties
Obligasi Pemerintah/ 26 Desember/ 2 Januari/
Bank Indonesia
Government bonds 500,000 December 26, 2022 January 2, 2023 481,677 (73) 481,604
Obligasi Pemerintah/ 29 Desember/ 5 Januari/
Bank Indonesia
Government bonds 500,000 December 29, 2022 January 5, 2023 476,189 (291) 475,898
Obligasi Pemerintah/ 30 Desember/ 6 Januari/
Bank Indonesia
Government bonds 2,400,000 December 30, 2022 January 6, 2023 2,298,958 (1,755) 2,297,203
Total 3,400,000 3,256,824 (2,119) 3,254,705
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
Manajemen Bank berpendapat bahwa tidak Bank's Management believes that there was
terdapat penurunan nilai pada efek-efek yang no impairment in securities purchased under
dibeli dengan janji dijual kembali, sehingga agreement to resell so allowance for
cadangan kerugian penurunan nilai tidak impairment on losses was not established.
dibentuk.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, all
efek-efek yang dibeli dengan janji dijual securities securities purchased under the
kembali digolongkan lancar. agreement to resell are classified as current.
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities are
pada Catatan 45e. Informasi mengenai disclosed in Note 45e. Information with regards
klasifikasi dan nilai wajar diungkapkan pada to the classification and fair value are disclosed
Catatan 44. in Note 44.
Tingkat suku bunga rata-rata tertimbang The weighted average of interest rate per
setahun untuk efek-efek yang dibeli dengan annum for securities purchased under
janji dijual kembali untuk tahun yang berakhir agreement to resell for the years ended
31 Desember 2023 dan 2022 masing-masing December 31, 2023 and 2022 were 6.18% and
adalah 6,18% dan 5,50%. 5.50%, respectively.
67
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. Tagihan dan Liabilitas Derivatif 10. Derivatives Receivable and Payable
Ikhtisar atas tagihan derivatif dan liabilitas The summary of derivative receivable and
derivatif pada tanggal 31 Desember 2023 dan derivative payable as of December 31, 2023
2022 adalah sebagai berikut: and 2022 is as follows:
31 Desember/December 31, 2023
Nilai nosional
(kontrak) (ekuivalen Nilai Wajar/Fair Value
dengan Rp)/ Tagihan Liabilitas
Notional amount derivatif/ derivatif/
(contract) Derivative Derivative
Transaksi (equivalent to Rp) receivable payable Transactions
Terkait nilai tukar Related to exchange rate contracts
Pihak ketiga Third parties
Swap Swap
Dolar Amerika Serikat 3,453,054 16,826 11,406 United States Dollar
Mata uang asing lain 260,031 2,937 40 Other foreign currencies
Option - jual Option - sell
Dolar Amerika Serikat 535,816 -- 6,321 United States Dollar
Spot - beli Spot - buy
Dolar Amerika Serikat 380,090 55 463 United States Dollar
Mata uang asing lain 10,269 4 2 Other foreign currencies
Spot - jual Spot - sell
Dolar Amerika Serikat 303,830 577 48 United States Dollar
Mata uang asing lain 16,495 19 7 Other foreign currencies
Forward - beli Forward - buy
Dolar Amerika Serikat 31,564 -- 434 United States Dollar
Forward - jual Forward - sell
Dolar Amerika Serikat 56,969 556 210 United States Dollar
Total 20,974 18,931 Total
31 Desember/December 31, 2022
Nilai nosional
(kontrak) (ekuivalen Nilai Wajar/Fair Value
dengan Rp)/ Tagihan Liabilitas
Notional amount derivatif/ derivatif/
(contract) Derivative Derivative
Transaksi (equivalent to Rp) receivable payable Transactions
Terkait nilai tukar Related to exchange rate contracts
Pihak ketiga Third parties
Spot - beli Spot - buy
Dolar Amerika Serikat 114,745 11 1,370 United States Dollar
Mata uang asing lain 17,726 34 41 Other foreign currencies
Spot - jual Spot - sell
Dolar Amerika Serikat 146,335 1,590 -- United States Dollar
Mata uang asing lain 7,586 -- 7 Other foreign currencies
Swap Swap
Dolar Amerika Serikat 4,751,569 7,304 63,981 United States Dollar
Mata uang asing lain 321,983 523 -- Other foreign currencies
Forward - beli Forward - buy
Dolar Amerika Serikat 551,090 16 1,165 United States Dollar
Forward - jual Forward - sell
Dolar Amerika Serikat 179,026 527 253 United States Dollar
Mata uang asing lain 9,189 114 -- Other foreign currencies
Option - jual Option - sell
Dolar Amerika Serikat 42,032 -- 1 United States Dollar
Total 10,119 66,818 Total
Berdasarkan hasil penelaahan dan evaluasi Based on the Bank’s management review and
manajemen Bank, seluruh tagihan derivatif evaluation, all derivatives receivables as of
pada tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022 are classified as
digolongkan lancar. current.
68
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities are
pada Catatan 45e. Informasi mengenai disclosed in Note 45e. Information with regards
klasifikasi dan nilai wajar diungkapkan pada to the classification and fair value are disclosed
Catatan 44. in Note 44.
Manajemen Bank berpendapat bahwa The Bank’s management believed that
cadangan kerugian penurunan nilai pada allowance for impairment losses as of
tanggal 31 Desember 2023 dan 2022 tidak December 31, 2023 and 2022 were not
diperlukan. required.
11. Kredit yang Diberikan 11. Loans
Kredit yang diberikan terdiri dari: Loans consist of the following:
a. Berdasarkan jenis kredit dan mata uang a. Based on type of loans and currency
2023 2022
Pihak berelasi (Catatan 39) Related parties (Note 39)
Rupiah: Rupiah:
Modal kerja 655,156 174,677 Working capital
Investasi 560,521 532,179 Investment
Konsumsi 45,507 52,779 Consumer
1,261,184 759,635
Mata uang asing: Foreign currencies:
Investasi 57,408 121,262 Investment
Total kredit yang diberikan 1,318,592 880,897 Total related parties loans
Pihak ketiga Third parties
Rupiah: Rupiah:
Investasi 38,908,725 42,599,251 Investment
Konsumsi 9,092,019 8,457,084 Consumer
Modal kerja 6,153,456 6,170,755 Working capital
54,154,200 57,227,090
Mata uang asing: Foreign currencies:
Investasi 6,733,306 9,420,472 Investment
Modal kerja 4,098,621 2,782,844 Working capital
10,831,927 12,203,316
Total kredit pihak ketiga 64,986,127 69,430,406 Total third parties loans
Total 66,304,719 70,311,303 Total
Pendapatan bunga yang
ditangguhkan (11,823) (21,946) Unearned interest income
Total 66,292,896 70,289,357 Total
Cadangan kerugian penurunan nilai (604,816) (572,030) Allowance for impairment losses
Total kredit yang diberikan - neto 65,688,080 69,717,327 Total loans - net
Rasio kredit bermasalah Bank adalah sebagai The Bank’s non performing loan ratios are as
berikut: follows:
2023 2022
Bruto 1.57% 1.23% Gross
Bersih 1.18% 0.91% Net
69
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
b. Berdasarkan sektor ekonomi, mata uang, dan b. Based on economic sector, currency, and
kolektibilitas collectibility
31 Desember/December 31, 2023
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/ Jumlah/
Current Mention Substandard Doubtful Loss Total
Rupiah Rupiah
Jasa usaha 11,782,096 532,896 -- 2,397 194,799 12,512,188 Business services
Konstruksi 3,374,328 113,489 -- -- 153,558 3,641,375 Construction
Pengangkutan, Transportation,
pergudangan dan warehouse
komunikasi 8,939,528 1,097,894 10,936 41,090 195,361 10,284,809 and communication
Pertanian, perburuan Agriculture, hunting
dan sarana and agriculture
pertanian 6,526,301 455 -- -- -- 6,526,756 improvement
Perindustrian 5,537,181 871,855 217 -- 16,826 6,426,079 Industrial
Pertambangan 4,485,108 -- -- -- 62,242 4,547,350 Mining
Perdagangan, restoran Trading, restaurant
dan perhotelan 1,581,035 18,821 1,254 52,734 96,785 1,750,629 and hotel
Listrik, gas dan air 333,849 -- -- -- -- 333,849 Electricity, gas and water
Jasa sosial 240,570 3,648 -- 6,530 1,548 252,296 Social services
Lain-lain 8,552,906 381,244 66,755 100,550 38,598 9,140,053 Others
51,352,902 3,020,302 79,162 203,301 759,717 55,415,384
Mata uang asing Foreign currencies
Jasa usaha 6,573,761 -- -- -- -- 6,573,761 Business services
Pertambangan 3,010,021 -- -- -- -- 3,010,021 Mining
Perdagangan, restoran Trading, restaurant
dan perhotelan 1,114,793 -- -- -- -- 1,114,793 and hotel
Pengangkutan, Transportation,
pergudangan dan warehouse
komunikasi 9,557 -- -- -- -- 9,557 and communication
Perindustrian 181,203 -- -- -- -- 181,203 Industrial
10,889,335 -- -- -- -- 10,889,335
Total 62,242,237 3,020,302 79,162 203,301 759,717 66,304,719 Total
Dikurangi: Less:
Pendapatan bunga Unearned interest
yang ditangguhkan (11,823) income
Cadangan kerugian Allowance for
penurunan nilai (604,816) impairment losses
Neto 65,688,080 Net
31 Desember/December 31, 2022
Dalam
Perhatian
Khusus/ Kurang
Lancar/ Special lancar/ Diragukan/ Macet/ Jumlah/
Current Mention Substandard Doubtful Loss Total
Rupiah Rupiah
Jasa usaha 11,865,246 516,966 18,129 -- 195,890 12,596,231 Business services
Konstruksi 9,601,654 54,026 682 69,972 38,324 9,764,658 Construction
Pengangkutan, Transportation,
pergudangan dan warehouse
komunikasi 7,949,787 700,729 54,369 41,356 153,887 8,900,128 and communication
Pertanian, perburuan Agriculture, hunting
dan sarana and agriculture
pertanian 6,098,819 819 -- -- 31 6,099,669 improvement
Perindustrian 4,232,636 893,111 -- 50 255 5,126,052 Industrial
Pertambangan 4,373,223 -- 1,331 - 60,910 4,435,464 Mining
Perdagangan, restoran Trading, restaurant
dan perhotelan 1,712,733 157,012 473 2,260 18,218 1,890,696 and hotel
Listrik, gas dan air 396,264 94 -- -- -- 396,358 Electricity, gas and water
Jasa sosial 259,454 6,314 -- -- 1,838 267,606 Social services
Lain-lain 7,906,044 403,162 61,176 105,068 34,413 8,509,863 Others
54,395,860 2,732,233 136,160 218,706 503,766 57,986,725
Mata uang asing Foreign currencies
Jasa usaha 8,505,145 -- -- -- -- 8,505,145 Business services
Pertambangan 2,163,819 -- -- -- -- 2,163,819 Mining
Perdagangan, restoran Trading, restaurant
dan perhotelan 1,111,000 -- -- -- -- 1,111,000 and hotel
Pengangkutan, Transportation,
pergudangan dan warehouse
komunikasi 355,097 -- -- -- -- 355,097 and communication
Perindustrian 189,517 -- -- -- -- 189,517 Industrial
12,324,578 -- -- -- -- 12,324,578
Total 66,720,438 2,732,233 136,160 218,706 503,766 70,311,303 Total
Dikurangi: Less:
Pendapatan bunga Unearned interest
yang ditangguhkan (21,946) income
Cadangan kerugian Allowance for
penurunan nilai (572,030) impairment losses
Neto 69,717,327 Net
70
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
c. Berdasarkan jangka waktu c. Based on loan periods
Berdasarkan jangka waktu perjanjian kredit By term loan based on loan agreement before
sebelum dikurangi pendapatan bunga yang unearned interest income and allowance for
ditangguhkan dan cadangan kerugian impairment losses.
penurunan nilai.
2023 2022
Rupiah Rupiah
Kurang dari 1 tahun 12,125,173 10,630,188 Less than 1 year
1 - 2 tahun 2,455,140 2,216,535 1 - 2 years
>2 - 5 tahun 17,720,645 18,765,541 >2 - 5 years
Lebih dari 5 tahun 23,114,426 26,374,461 More than 5 years
55,415,384 57,986,725
Mata uang asing Foreign currencies
Kurang dari 1 tahun 266,320 256,629 Less than 1 year
1 - 2 tahun -- -- 1 - 2 years
>2 - 5 tahun 9,614,055 11,120,670 >2 - 5 years
Lebih dari 5 tahun 1,008,960 947,279 More than 5 years
10,889,335 12,324,578
Total 66,304,719 70,311,303 Total
Kredit yang diberikan ke pihak berelasi Loans to related parties are disclosed in Note
diungkapkan pada Catatan 39. Informasi 39. Information in respect of maturities are
mengenai jatuh tempo diungkapkan pada disclosed in Note 45e. Information with regards
Catatan 45e. Informasi mengenai klasifikasi to the classification and fair are disclosed in
dan nilai wajar diungkapkan pada Catatan 44. Note 44.
Berikut ini adalah informasi lainnya Other information relating to loans were as
sehubungan dengan kredit yang diberikan: follows:
a. Kredit yang diberikan dalam mata uang a. Loans in foreign currencies were
asing terdiri dari Dolar Amerika Serikat dan denominated in United States Dollar and
Euro Eropa. Euro Europe.
b. Kredit yang diberikan dijamin dengan b. Loans are secured with cash collaterals
agunan tunai berupa giro (Catatan 16), consisting of current accounts (Note 16),
deposito berjangka (Catatan 18), agunan time deposits (Note 18), collaterals bonded
yang diikat dengan hak tanggungan atau by security right or powers of attorney to
surat kuasa untuk menjual dan jaminan lain sell and by other guarantees generally
yang umumnya diterima oleh perbankan. accepted by banks.
d. Suku bunga rata-rata tertimbang setahun atas d. The weighted average interest rates per
kredit yang diberikan adalah sebagai berikut: annum for loans are as follows:
2023 2022
Rupiah Rupiah
Investasi 11.34% 11.41% Investment
Modal kerja 10.45% 10.87% Working capital
Konsumsi 11.70% 11.62% Consumer
Mata uang asing Foreign currencies
Investasi 9.81% 7.97% Investment
Modal kerja 8.73% 9.07% Working capital
71
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
e. Kredit konsumsi terdiri dari: e. Consumer loans consist of:
2023 2022
Rupiah Rupiah
Kartu kredit 6,345,044 6,208,581 Credit card
Kredit kendaraan bermotor 2,479,981 1,883,941 Motor vehicle loans
Kredit pemilikan rumah 194,638 241,356 Housing loans
Kredit perorangan lainnya 117,863 175,985 Other personal loans
Total 9,137,526 8,509,863 Total
f. Rincian kredit yang diberikan pada pihak f. Details of loans to related parties (before
berelasi (sebelum cadangan kerugian allowance for impairment losses) are as
penurunan nilai) adalah sebagai berikut follows (Note 39):
(Catatan 39):
2023 2022
Pinjaman perusahaan yang Loans to
merupakan pihak berelasi 1,247,150 806,891 related companies
Pinjaman Loans to the Bank’s key
manajemen kunci 11,818 12,470 management personnel
Pinjaman komisaris dan direksi Loans to related
perusahaan yang merupakan companies’ directors
pihak berelasi 59,624 61,536 and commissioners
Total 1,318,592 880,897 Total
Pinjaman direksi dan karyawan Bank Loans to the Bank’s directors and employees
merupakan kredit yang diberikan untuk represent loans granted for car loans, housing
pembelian kendaraan dan rumah serta kartu loans and credit cards with terms ranging from
kredit dengan jangka waktu yang berkisar 1 (one) to 15 (fifteen) years with an average
antara 1 (satu) sampai dengan 15 (lima belas) loan interest of between 5.75%-10.00% and
tahun dengan suku bunga setahun rata-rata 0.00%-9.50% per annum in 2023 and 2022,
berkisar antara 5,75%-10,00% dan 0,00%- respectively, which are collected through
9,50% untuk tahun 2023 dan 2022, yang monthly payroll deductions. As of December
dilunasi melalui pemotongan gaji setiap bulan. 31, 2023 and 2022, loans to the Bank’s
Pada tanggal 31 Desember 2023 dan 2022, director and employees are classified as
pinjaman direksi dan karyawan bank tersebut current.
digolongkan lancar.
g. Rincian kredit yang direstrukturisasi (meliputi g. Summary of restructured loan (which consist of
modifikasi persyaratan kredit dan perpanjangan modification of credit terms and extension of
jatuh tempo) pada 31 Desember 2023 dan maturity dates) as of December 31, 2023 and
2022 adalah sebagai berikut: 2022 were as follows:
2023 2022
Kredit yang direstrukturisasi 3,401,313 5,177,609 Restructuring loan
Cadangan kerugian penurunan nilai (222,673) (263,640) Allowance for impairment losses
Total 3,178,640 4,913,969 Total
Termasuk dalam saldo 31 Desember 2023 dan Included in the balance of December 31, 2023
2022, kredit yang direstrukturisasi masing- and 2022, restructured loans amounting to
masing sebesar Rp1.017.338 dan Rp3.844.195 Rp1,017,338 and Rp3,844,195, respectively,
merupakan kredit yang direstruktur terkait which are restructured loans related to the
dampak dari pandemi Covid-19. impact of the Covid-19 pandemic.
72
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
h. Pada tanggal 31 Desember 2023 dan 2022, h. As of December 31, 2023 and 2022, total loans
jumlah kredit yang telah dihentikan pengakuan which interest income therein have ceased to
pendapatan bunganya (kredit bermasalah) accrue (non-performing loans) amounted to
masing-masing sebesar Rp1.042.180 dan Rp1,042,180 and Rp858,632, or representing
Rp858.632 atau sebesar 1,57% dan 1,23% dari 1.57% and 1.23% of total loans, respectively.
jumlah kredit yang diberikan.
i. Pinjaman sindikasi i. Syndicated loans
Pinjaman sindikasi merupakan pinjaman yang Syndicated loans represent loans provided to
diberikan kepada debitur berdasarkan debtors based on syndication agreements with
perjanjian pembiayaan bersama dengan bank - other banks.
bank lain.
Keikutsertaan bank dalam pinjaman sindikasi Bank’s participation in syndicated loans with
dengan bank-bank lain adalah sebesar other banks amounted to Rp4,022,880 and
Rp4.022.880 dan Rp4.539.994 masing-masing Rp4,539,994 as of December 31, 2023 and
pada tanggal 31 Desember 2023 dan 2022. 2022, respectively.
Keikutsertaan bank dalam pinjaman sindikasi, Bank’s participation in syndicated loans, in
dimana bank bertindak sebagai anggota which bank acts as the syndication member, is
sindikasi adalah sebagai berikut: as follows:
2023 2022
% Partisipasi 0.14%-13.6% 1.00%-25.00% % Participation
j. Perincian pinjaman bermasalah dan cadangan j. Details of non-performing loans and allowance
kerugian penurunan nilai berdasarkan sektor for impairment losses based on economic
ekonomi adalah sebagai berikut: sector are as follows:
31 Desember/December 31,
2023 2022
Cadangan Cadangan
Kerugian Kerugian
Penurunan Penurunan
Nilai/ Nilai/
Allowance for Allowance for
Pokok/ Impairment Pokok/ Impairment
Principal Losses Principal Losses
Pengangkutan,
pergudangan Transportation, warehouse
dan komunikasi 247,387 77,459 249,612 58,773 and communication
Jasa usaha 197,196 56,489 214,019 56,430 Business services
Konstruksi 153,558 14,560 108,978 7,062 Construction
Pertambangan 62,242 22,936 62,241 15,352 Mining
Perdagangan, restoran Trading, restaurant
dan perhotelan 150,773 13,465 20,951 5,507 and hotel
Jasa sosial 8,078 1,463 1,838 856 Social services
Perindustrian 17,043 6,876 305 101 Industrial
Pertanian, perburuan Agriculture, hunting and
dan sarana pertanian -- -- 31 10 agriculture improvement
Lain-lain 205,903 70,278 200,657 74,236 Others
Total 1,042,180 263,526 858,632 218,327 Total
73
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
k. Perubahan nilai bruto dan cadangan k. Movement of gross carrying amount and
kerugian penurunan nilai allowance for impairment losses
Perubahan nilai bruto Movement of gross carrying amount
2023
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2023 68,207,529 1,245,142 858,632 70,311,303 as at January 1, 2023
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan expected credit losses
(stage 1) (758,031) 521,654 236,377 -- (stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang umurnya Transfer to lifetime expected
- tidak mengalami penurunan credit losses - unimpaired
nilai (stage 2) 534,620 (763,488) 228,868 -- (stage 2)
Transfer ke kerugian kredit Transfer to lifetime expected
ekspektasian yang mengalami credit losses -
penurunan nilai (stage 3) (199,382) (227,882) 427,264 -- impaired (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan 67,784,736 775,426 1,751,141 70,311,303 after transfer
Pengukuran kembali Remeasurement of
nilai tercatat - neto (3,403,852) 236,544 (238,826) (3,406,134) carrying amount - net
Aset keuangan yang
dihapus buku -- -- (470,135) (470,135) Write-off assets
Dampak valuta asing (130,315) -- -- (130,315) Effects of foreign exchange
Saldo akhir 64,250,569 1,011,970 1,042,180 66,304,719 Ending balance
2022
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2022 57,820,000 2,242,695 678,199 60,740,894 as at January 1, 2022
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan expected credit losses
(stage 1) (962,765) 552,325 410,440 -- (stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang umurnya Transfer to lifetime expected
- tidak mengalami penurunan credit losses - unimpaired
nilai (stage 2) 237,841 (277,732) 39,891 -- (stage 2)
Transfer ke kerugian kredit Transfer to lifetime expected
ekspektasian yang mengalami credit losses -
penurunan nilai (stage 3) (408,653) (38,796) 447,449 -- impaired (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan 56,686,423 2,478,492 1,575,979 60,740,894 after transfer
Pengukuran kembali Remeasurement of
nilai tercatat - neto 9,922,324 (1,233,350) (302,136) 8,386,838 carrying amount - net
Aset keuangan yang
dihapus buku -- (415,211) (415,211) Write-off assets
Dampak valuta asing 1,598,782 -- -- 1,598,782 Effects of foreign exchange
Saldo akhir 68,207,529 1,245,142 858,632 70,311,303 Ending balance
74
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Perubahan cadangan kerugian penurunan nilai Movement of allowance for impairment losses
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 274,991 78,713 218,326 572,030 Beginning balance
Transfer ke: Transfer to:
Kerugian kredit ekspektasian 12 month expected credit
12 bulan (stage 1) (116,447) 40,661 75,786 -- losses (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya - tidak Lifetime expected
mengalami penurunan credit losses -
nilai (stage 2) 7,361 (57,464) 50,103 -- unimpaired (stage 2)
Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime expected
mengalami penurunan credit losses -
nilai (stage 3) (75,689) (49,882) 125,571 -- impaired (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan 90,216 12,028 469,786 572,030 after transfer
Penambahan cadangan Addition of allowance
kerugian penurunan nilai - neto 193,307 45,901 (47,388) 191,820 for impairment losses - net
Aset keuangan yang
dihapus buku -- -- (470,135) (470,135) Write-off of financial assets
Penerimaan kembali atas aset Recoveries from previously
keuangan yang dihapus buku -- -- 311,263 311,263 written off of financial assets
Dampak valuta asing (162) -- -- (162) Effects of foreign exchange
Saldo akhir 283,361 57,929 263,526 604,816 Ending balance
2022
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 177,649 141,665 187,825 507,139 Beginning balance
Transfer ke: Transfer to:
Kerugian kredit ekspektasian 12 month expected credit
12 bulan (stage 1) (144,939) 50,799 94,140 -- losses (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya - tidak Lifetime expected
mengalami penurunan credit losses -
nilai (stage 2) 615 (13,461) 12,846 -- unimpaired (stage 2)
Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime expected
mengalami penurunan credit losses -
nilai (stage 3) (94,104) (12,631) 106,735 -- impaired (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan (60,779) 166,372 401,546 507,139 after transfer
Penambahan cadangan Addition of allowance
kerugian penurunan nilai 334,286 (87,659) (97,870) 148,757 for impairment losses - net
Aset keuangan yang
dihapus buku -- -- (415,211) (415,211) Write-off of financial assets
Penerimaan kembali atas aset Recoveries from previously
keuangan yang dihapus buku -- -- 329,861 329,861 written off of financial assets
Dampak valuta asing 1,484 -- -- 1,484 Effects of foreign exchange
Saldo akhir 274,991 78,713 218,326 572,030 Ending balance
Manajemen Bank berpendapat bahwa jumlah The Bank’s management believes that the
cadangan kerugian penurunan nilai atas kredit allowance for impairment losses on loans was
yang diberikan telah memadai. adequate.
75
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
l. Kredit yang disalurkan dengan sistem l. Joint financing loans as of December 31, 2023
pembiayaan bersama (joint financing) pada and 2022 amounted to Rp10,529,359 and
tanggal 31 Desember 2023 dan 2022 masing- Rp9,360,185, respectively, which were made
masing sebesar Rp10.529.359 dan on a with recourse or without recourse basis.
Rp9.360.185 yang dilakukan dengan dan tanpa
tanggung renteng (with and without recourse).
Jumlah kredit dengan pola pembiayaan The balances of the joint financing loans with
bersama (joint financing) dengan pihak berelasi related parties are as follows:
adalah sebagai berikut:
2023 2022
PT Mega Central Finance 6,090,695 5,554,167 PT Mega Central Finance
PT Mega Auto Finance 2,605,954 2,513,103 PT Mega Auto Finance
PT Mega Finance 1,723,033 1,173,175 PT Mega Finance
Total 10,419,682 9,240,445 Total
Seluruh kredit dengan pola pembiayaan Joint financing facilities with the related parties
bersama (joint financing) dengan pihak berelasi are made on a without recourse basis.
tersebut dilakukan secara tanpa tanggung
renteng (without recourse).
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022 the
jumlah pembiayaan bersama yang dilakukan balances of joint financing loans which were
secara tanpa tanggung renteng (without made on a without recourse basis amounted to
recourse) adalah masing-masing sebesar Rp10,419,682 and Rp9,240,445, respectively.
Rp10.419.682 dan Rp9.240.445. Risiko kredit The Bank is exposed to credit risk based on
yang ditanggung oleh Bank adalah sesuai the percentage of credit financing contributed
dengan porsi kredit yang dibiayai oleh Bank by the Bank, which ranged from 90% to 99%
yang berkisar antara 90% sampai dengan 99% as stipulated in the joint financing agreement.
sebagaimana disebutkan dalam perjanjian.
m. Ikhtisar perubahan kredit yang dihapusbukukan m. The changes in cumulative written-off loans
adalah sebagai berikut: are as follows:
2023 2022
Saldo awal 5,786,541 5,701,191 Beginning balance
Penghapusbukuan dalam Write-off during
tahun berjalan 470,135 415,211 the year
Penerimaan kembali kredit yang Recoveries of previously
telah dihapusbukukan (311,263) (329,861) written-off loan
Saldo akhir 5,945,413 5,786,541 Ending balance
n. Pada tanggal 31 Desember 2023 dan 2022, n. As of December 31, 2023 and 2022, there
tidak terdapat pelanggaran maupun were no any breach nor violation of Legal
pelampauan Batas Maksimum Pemberian Lending Limit (LLL) to related parties and third
Kredit (BMPK) kepada pihak berelasi dan pihak parties as required by The Financial Service
ketiga sesuai dengan peraturan yang Authority regulations.
ditetapkan Otoritas Jasa Keuangan.
76
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
o. Rasio kredit Usaha, Mikro, Kecil & Menengah o. Ratio of Micro, Small and Medium Enterprise
(UMKM) terhadap kredit yang diberikan pada (SME) credits to loans as of December 31,
tanggal 31 Desember 2023 dan 2022 adalah 2023 and 2022 are 18.07% and 13.85%,
masing-masing sebesar 18,07% dan 13,85%. respectively.
12. Tagihan dan Utang Akseptasi 12. Acceptance Receivable and Payable
a. Tagihan akseptasi a. Acceptance receivable
Rincian tagihan akseptasi berdasarkan pihak, Details of acceptance receivable based on the
mata uang dan pihak berelasi: counterparty, currency and related parties:
2023 2022
Mata uang asing Foreign currencies
Pihak ketiga Third parties
Nasabah -- 53,031 Debtors
Total -- 53,031 Total
Cadangan kerugian Allowance for impairment
penurunan nilai -- (66) losses
Neto -- 52,965 Net
Rincian tagihan akseptasi berdasarkan sisa The details of acceptances receivable based
umur jatuh tempo adalah sebagai berikut on the remaining period to maturity date are as
(Catatan 45e): follows (Note 45e):
2023 2022
Mata uang asing Foreign currencies
1 - 3 bulan -- 37,129 1 - 3 months
>3 - 6 bulan -- 15,902 >3 - 6 months
Total -- 53,031 Total
b. Utang akseptasi b. Acceptance payable
2023 2022
Mata uang asing Foreign currencies
Pihak ketiga Third parties
Bank -- 53,031 Bank
Total -- 53,031 Total
Berdasarkan hasil penelaahan dan evaluasi Based on the Bank’s management review and
manajemen Bank, seluruh tagihan akseptasi evaluation, all acceptance receivable as of
pada tanggal 31 Desember 2022 digolongkan December 31, 2022 were classified as current.
lancar.
c. Perubahan nilai bruto dan cadangan c. Movement of gross carrying amount and
kerugian penurunan nilai atas tagihan allowance for impairment losses of
akseptasi acceptance receivable
Perubahan nilai bruto tagihan akseptasi Movement of gross carrying amount of
acceptance receivable
77
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2023
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2023 53,031 -- -- 53,031 as at January 1, 2023
Aset keuangan baru -- -- -- -- New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) (52,450) -- -- (52,450) (exclude write-off)
Pengukuran kembali -- -- -- -- Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan nilai bruto Changes in gross carrying amount
tahun berjalan (52,450) -- -- (52,450) for the year
Dampak valuta asing (581) -- -- (581) Foreign exchange
Nilai tercatat bruto akhir -- -- -- -- Ending gross carrying amount
2022
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2022 525,823 -- -- 525,823 as at January 1, 2022
Aset keuangan baru -- -- -- -- New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) (492,093) -- -- (492,093) (exclude write-off)
Pengukuran kembali -- -- -- -- Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan nilai bruto Changes in gross carrying amount
tahun berjalan (492,093) -- -- (492,093) for the year
Dampak valuta asing 19,301 -- -- 19,301 Foreign exchange
Nilai tercatat bruto akhir 53,031 -- -- 53,031 Ending gross carrying amount
Perubahan cadangan kerugian penurunan nilai Movement of allowance for impairment losses
tagihan akseptasi on acceptance receivable
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal 66 -- -- 66 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) (64) -- -- (64) (exclude write-off)
Pengukuran kembali -- -- -- -- Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan tahun berjalan (64) -- -- (64) Changes for the year
Dampak valuta asing (2) -- -- (2) Foreign exchange
Saldo akhir -- -- -- -- Ending balance
2022
Stage 1 Stage 2 Stage 3 Total
Saldo awal 431 -- -- 431 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) (372) -- -- (372) (exclude write-off)
Pengukuran kembali -- -- -- -- Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan tahun berjalan (372) -- -- (372) Changes for the year
Dampak valuta asing 7 -- -- 7 Foreign exchange
Saldo akhir 66 -- -- 66 Ending balance
Manajemen Bank berpendapat bahwa The Bank’s management believed that
cadangan kerugian penurunan nilai untuk tahun allowance for impairment losses in 2022 is
2022 telah memadai. adequate.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities is disclosed
pada Catatan 45e. Informasi mengenai in Note 45e. Information with regards to the
klasifikasi dan nilai wajar diungkapkan pada classification and fair value is disclosed in Note
Catatan 44. 44.
13. Aset Tetap dan Aset Hak-Guna 13. Fixed Assets and Right-of-Use Assets
31 Desember 2023/December 31, 2023
Revaluasi dan
Saldo Awal/ eliminasi/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Revaluations Ending
Balance Addition Deduction Reclassification and eliminations Balance
Kepemilikan langsung Direct ownership
Biaya perolehan/nilai revaluasi Cost/revaluation value
Aset tetap Fixed assets
Tanah 3,814,990 9,003 -- -- -- 3,823,993 Land
Bangunan 2,350,215 400 -- -- -- 2,350,615 Buildings
Peralatan kantor 925,032 68,708 (14,551) 5,574 -- 984,763 Office equipment
Perabot kantor 425,242 4,080 (6,075) -- -- 423,247 Furniture and fixtures
Kendaraan 146,525 2,477 (2,508) -- -- 146,494 Vehicles
Perbaikan gedung 119,378 5,954 (936) 1,455 -- 125,851 Building improvements
Total 7,781,382 90,622 (24,070) 7,029 -- 7,854,963 Total
Aset dalam penyelesaian 5,505 19,522 -- (7,029) -- 17,998 Construction in progress
Total biaya perolehan 7,786,887 110,144 (24,070) -- -- 7,872,961 Total cost
Aset hak-guna Right-of-use of assets
Bangunan 212,161 36,763 -- -- -- 248,924 Buildings
Total 7,999,048 146,907 (24,070) -- -- 8,121,885 Total
Kepemilikan langsung Direct ownership
Akumulasi penyusutan Accumulated Depreciation
Aset tetap Fixed assets
Bangunan (3,933) (175,812) -- -- -- (179,745) Buildings
Peralatan kantor (822,414) (75,324) 14,512 -- -- (883,226) Office equipment
Perabot kantor (404,107) (7,529) 5,998 -- -- (405,638) Furniture and fixtures
Kendaraan (132,349) (4,096) 2,508 -- -- (133,937) Vehicles
Perbaikan gedung (109,117) (7,460) 812 -- -- (115,765) Building improvements
Total akumulasi penyusutan (1,471,920) (270,221) 23,830 -- -- (1,718,311) Total accumulated depreciation
Aset hak-guna Right-of-use of assets
Bangunan (160,385) (45,431) -- -- -- (205,816) Buildings
Total (1,632,305) (315,652) 23,830 -- -- (1,924,127) Total
Nilai Buku bersih 6,366,743 6,197,758 Net book value
31 Desember 2022/December 31, 2022
Revaluasi dan
Saldo Awal/ eliminasi/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Revaluations Ending
Balance Addition Deduction Reclassification and eliminations Balance
Kepemilikan langsung Direct ownership
Biaya perolehan/nilai revaluasi Cost/revaluation value
Aset tetap Fixed assets
Tanah 3,540,298 13,900 -- -- 260,792 3,814,990 Land
Bangunan 2,299,179 185,154 -- -- (134,118) 2,350,215 Buildings
Peralatan kantor 890,891 53,761 (35,032) 15,412 -- 925,032 Office equipment
Perabot kantor 424,846 5,914 (5,518) -- -- 425,242 Furniture and fixtures
Kendaraan 140,895 5,630 -- -- -- 146,525 Vehicles
Perbaikan gedung 113,103 4,978 (198) 1,495 -- 119,378 Building improvements
Total 7,409,212 269,337 (40,748) 16,907 126,674 7,781,382 Total
Aset dalam penyelesaian 8,019 14,393 -- (16,907) -- 5,505 Construction in progress
Total biaya perolehan 7,417,231 283,730 (40,748) -- 126,674 7,786,887 Total cost
Aset hak-guna Right-of-use of assets
Bangunan 176,871 35,290 -- -- -- 212,161 Buildings
Total 7,594,102 319,020 (40,748) -- 126,674 7,999,048 Total
Kepemilikan langsung Direct ownership
Akumulasi penyusutan Accumulated Depreciation
Bangunan (404,826) (139,151) -- -- 540,044 (3,933) Buildings
Peralatan kantor (787,119) (70,301) 35,006 -- -- (822,414) Office equipment
Perabot kantor (401,720) (7,861) 5,474 -- -- (404,107) Furniture and fixtures
Kendaraan (128,174) (4,175) -- -- -- (132,349) Vehicles
Perbaikan gedung (103,600) (5,708) 191 -- -- (109,117) Building improvements
Total akumulasi penyusutan (1,825,439) (227,196) 40,671 -- 540,044 (1,471,920) Total accumulated depreciation
Aset hak-guna Right-of-use of assets
Bangunan (112,838) (47,547) -- -- -- (160,385) Buildings
Total (1,938,277) (274,743) 40,671 -- 540,044 (1,632,305) Total
Nilai Buku bersih 5,655,825 6,366,743 Net book value
Aset tetap Fixed assets
Beban penyusutan aset tetap yang dibebankan The depreciation expense for the years ended
pada tahun yang berakhir pada tanggal-tanggal December 31, 2023 and 2022 amounted to
31 Desember 2023 dan 2022 masing-masing Rp270,221 and Rp227,196, respectively
sebesar Rp270.221 dan Rp227.196 (Note 32).
(Catatan 32).
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pada tanggal 31 Desember 2023, hak atas As of December 31, 2023, land titles are in the
tanah yang dimiliki oleh Bank merupakan Hak form of “Hak Guna Bangunan” (HGB) and “Hak
Guna Bangunan (HGB) dan Hak Milik atas Milik Atas Satuan Rumah Susun” (HMASRS -
Satuan Rumah Susun (HMASRS) dengan sisa Strata title) with remaining terms for the related
umur hak atas tanah tersebut berkisar antara 1 landrights ownership ranging from 1 to 30
sampai dengan 30 tahun dan dapat years and renewable upon their expiry. As of
diperpanjang. Pada tanggal 31 Desember December 31, 2023, land of 8,171 sqm are in
2023, tanah dengan luas sebesar 8.171 m2 the process of merging, certificates correction
masih dalam pengurusan penggabungan dan and transfer of title into the Bank’s name by the
pembetulan sertifikat serta balik nama menjadi National Landrights Agency - the Republic of
atas nama Bank di Badan Pertanahan Nasional Indonesia (BPN-RI).
Republik Indonesia (BPN-RI).
Manajemen berpendapat bahwa kepemilikan Management believes the ownership of land
hak atas tanah tersebut dapat rights can be renewed/extended on maturity.
diperbarui/diperpanjang pada saat jatuh tempo.
Ruangan kantor yang disewakan kepada pihak Office spaces that are rented out to related
berelasi (Catatan 14a) disajikan sebagai bagian parties (Note 14a) were presented as part of
dari aset tetap karena nilai buku dari ruangan fixed assets since the book value of rented
yang disewakan tersebut tidak signifikan. spaces were not significant.
Aset tetap, kecuali aset dalam penyelesaian Fixed assets, except for construction in
dan tanah, diasuransikan terhadap risiko progress and land, were covered by insurance
kebakaran dan risiko lainnya berdasarkan against fire and other risks under certain
suatu paket polis tertentu dengan nilai blanket policies with insured amount of
pertanggungan masing-masing sebesar Rp2,451,945 and Rp2,466,432 as of
Rp2.451.945 dan Rp2.446.432 pada tanggal 31 December 31, 2023 and 2022, respectively.
Desember 2023 dan 2022. Manajemen Bank The Bank’s management believed that the
berpendapat bahwa nilai pertanggungan insurance coverage was adequate to cover
tersebut cukup untuk menutupi kemungkinan possible losses on the assets insured.
kerugian atas aset yang dipertanggungkan.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the gross
jumlah tercatat bruto dari setiap aset tetap yang amount of fixed assets which have been fully
telah disusutkan penuh dan masih digunakan depreciated and are still being used amounted
masing-masing adalah sebesar Rp1.298.197 to Rp1,298,197 and Rp1,188,210, respectively.
dan Rp1.188.210.
Manajemen Bank berpendapat bahwa tidak The Bank’s management believes that there
terdapat indikasi penurunan nilai atas aset was no impairment indication on the above
tetap di atas pada tanggal 31 Desember 2023 fixed assets as of December 31, 2023 and
dan 2022. 2022.
Pada tanggal 31 Desember 2015, Bank On December 31, 2015, the Bank changed its
melakukan perubahan kebijakan akuntansi atas accounting policy for land and buildings from
tanah dan bangunan dari sebelumnya cost model to revalution model.
menggunakan model biaya menjadi model
revaluasi.
Berdasarkan keputusan Ketua Badan Based on Decision of Chairman of Bapepam
Pengawas Pasar Modal Dan Lembaga and LK No. KEP-347/BL/2012 dated June 25,
Keuangan No. KEP-347/BL/2012 tanggal 2012, about the presentation and disclosure in
25 Juni 2012 tentang Penyajian dan financial report of issuer or a public company in
Pengungkapan Laporan Keuangan Emiten atau point 27.e, by considering the book value of
Perusahaan Publik butir 27.e, dengan fixed assets (land and buildings) that have
mempertimbangkan nilai buku aset tetap (tanah been conducted revaluation in 2018, therefore
dan bangunan) yang telah dilakukan revaluasi on December 31, 2022, the Bank assigned
pada tahun 2018, maka per tanggal registered independent appraisers to appraise
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember 2022 Bank telah menugaskan (revaluate) its fixed assets (land and buildings).
perusahaan jasa penilai terdaftar untuk The Bank has revalued the value of its land
melaksanakan penilaian (revaluasi) aset tetap and buildings not for tax purpose rather for the
(tanah dan bangunan). Bank melakukan compliance of the above mentioned Bapepam
penilaian kembali atas tanah dan bangunan and LK regulation.
tersebut bukan untuk tujuan perpajakan tetapi
hanya untuk pemenuhan ketentuan Bapepam
dan LK tersebut.
Penilaian terakhir atas tanah dan bangunan The latest valuations of land and building are
dilakukan oleh penilai independen eksternal performed by KJPP Ruky, Safrudin & Rekan
KJPP Ruky, Safrudin & Rekan, dalam as external independent valuer, on its report
laporannya tertanggal 29 Desember 2022. dated December 29, 2022. The Bank’s
Manajemen Bank berpendapat bahwa tidak management believes that there was no
terdapat perubahan nilai wajar yang signifikan significant change in fair value of revalued of
dari aset tetap yang direvaluasi pada tanggal fixed assets as of December 31, 2023.
31 Desember 2023.
Penilaian dilakukan berdasarkan Standar Valuations are performed based on Indonesian
Penilaian Indonesia, ditentukan berdasarkan Valuation Standards, determined based on
transaksi pasar terkini dan dilakukan dengan reference to recent market transactions done
ketentuan-ketentuan yang lazim. Metode on arm’s length terms and appropriate
penilaian yang dipakai adalah metode data requirements. The valuation methods used are
pasar, metode biaya dan metode pendapatan. market value approach, cost approach and
income approach.
Informasi mengenai penilaian kembali aset Information on the revaluation of land and
tetap pada tanggal 31 Desember 2022 untuk buildings as of December 31, 2022 performed
kelompok aset tanah dan bangunan yang by the Bank are as follows:
dilakukan oleh Bank adalah sebagai berikut:
31 Desember 2022/December 31, 2022
Nilai buku Nilai buku
sebelum setelah
revaluasi/ revaluasi/
Carrying amount Carrying Surplus
before amount after revaluasi/
revaluation revaluation Revaluation Surplus
Tanah 3,540,298 3,801,090 260,792 Land
Bangunan 1,759,150 2,165,076 405,926 Buildings
Total 5,299,448 5,966,166 666,718 Total
Penilaian kembali yang dilakukan atas tanah The revaluation of land resulted in an increase
menghasilkan jumlah kenaikan nilai tercatat in the carrying amount of land amounting to
sebesar Rp260.792 dan kenaikan nilai tercatat Rp260,792 and the revaluation of building is
bangunan sebesar Rp405.926. Secara total recorded at Rp405,926. In total, the increase
kenaikan nilai tercatat yang timbul dari in the carrying amount from revaluation of land
revaluasi tanah dan bangunan dicatat sebagai and buildings is recognized in other
penghasilan komprehensif lain adalah sebesar comprehensive income amounted to
Rp666.718. Rp666,718.
Perubahan surplus revaluasi aset neto setelah The movements in the asset revaluation
pajak adalah sebagai berikut: surplus net of tax are as follows:
2023 2022
Saldo awal 3,584,877 3,228,899 Beginning balance
Pemindahan surplus aset tetap Transfer of revaluation surplus of fixed
ke saldo laba (275,759) (233,614) assets to retained earnings
Surplus revaluasi aset tetap neto -- 589,592 Revaluation surplus of fixed assets net
Saldo akhir 3,309,118 3,584,877 Ending balance
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Untuk tahun yang berakhir pada tanggal For the years ended December 31, 2023 and
31 Desember 2023 dan 2022, Bank mencatat 2022, respectively, the Bank recorded gains
laba atas pelepasan aset tetap adalah sebagai from disposal of fixed assets are as follows
berikut:
2023 2022
Hasil penjualan bersih 834 394 Net sales proceed
Nilai buku (240) (77) Book value
Laba atas pelepasan aset tetap 594 317 Gains from disposal of fixed assets
Laba yang timbul dari hasil penjualan aset Gains from disposal of fixed assets were
tetap dicatat sebagai bagian dari akun recognized as part of non-operating income -
pendapatan non-operasional-neto pada laba net” in profit or loss.
rugi.
Aset tetap dalam penyelesaian terdiri dari: Constructions in-progress consist of the
following:
Persentase
Penyelesaian
(tidak diaudit)/ Perkiraan Waktu
Completion Penyelesaian/
Percentage Nilai Tercatat/ Estimated Time of
31 Desember 2023 (unaudited) Carrying Value Completion December 31, 2023
Peralatan kantor 15%-80% 16,177 2024-2025 Office equipment
Perbaikan gedung 99% 1,821 2024-2025 Building improvements
Total 17,998 Total
Persentase
Penyelesaian
(tidak diaudit)/ Perkiraan Waktu
Completion Penyelesaian/
Percentage Nilai Tercatat/ Estimated Time of
31 Desember 2022 (unaudited) Carrying Value Completion December 31, 2022
Peralatan kantor 15%-99% 3,533 2023-2024 Office equipment
Perbaikan gedung 30%-99% 1,972 2023-2024 Building improvements
Total 5,505 Total
Persentase tingkat penyelesaian aset dalam The percentage of completion of the
penyelesaian pada tanggal 31 Desember 2023 constructions in progress as of
berkisar antara 15% - 80% (2022: 15% - 99%) December 31, 2023 ranges from 15% - 80%
dari nilai kontrak. Aset dalam penyelesaian (2022: 15% - 99%) of the contract values.
terdiri dari bangunan dan peralatan kantor dan Constructions in progress consist of buildings
diperkirakan akan selesai dalam waktu kurang and furniture and fixtures and are estimated to
dari 1 sampai 2 tahun setelah tanggal laporan be completed in less than 1 year up to 2 years
posisi keuangan. after the statement of financial position date.
Manajemen tidak mengantisipasi akan ada The management does not anticipate any
kesulitan dalam penyelesaian pembangunan difficulties in the completion of the above
pada waktu yang ditargetkan. facilities at targeted time.
Aset hak-guna Right-of-use assets
Bank memiliki kontrak sewa untuk bangunan The Bank has lease contracts for buildings
yang digunakan dalam operasi Bank yang used in the Bank's operations. Building leases
dicatat sebagai aset hak-guna. Sewa bangunan generally have a lease term of 2 to 5 years.
umumnya memiliki jangka waktu sewa antara 2
sampai 5 tahun.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Beban penyusutan aset hak-guna yang The depreciation expense for the years ended
dibebankan untuk tahun yang berakhir pada December 31, 2023 and 2022 amounted to
tanggal-tanggal 31 Desember 2023 dan 2022 Rp45,431 and Rp47,517, respectively
masing-masing sebesar Rp45.431 dan (Note 32).
Rp47.547 (Catatan 32).
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
jumlah tercatat liabilitas sewa adalah sebesar carrying amount of lease liabilities was
Rp19.991 dan Rp23.720 (Catatan 24). Rp19,991 and Rp23,720 (Note 24),
respectively.
14. Aset Lain-Lain 14. Other Assets
2023 2022
Mata uang Mata uang
asing/ asing/
Foreign Jumlah/ Foreign Jumlah/
Rupiah currencies Total Rupiah currencies Total
Pihak berelasi (Catatan 39) Related parties (Note 39)
Piutang sewa 10,091 -- 10,091 9,965 -- 9,965 Rent receivables
Bunga yang masih akan diterima 4,423 1,237 5,660 2,844 1,039 3,883 Interest receivables
Total pihak berelasi 14,514 1,237 15,751 12,809 1,039 13,848 Total related parties
Pihak ketiga Third parties
Agunan yang diambil alih, setelah Foreclosed assets,
dikurangi cadangan kerugian net after allowance for
penurunan nilai, masing-masing impairment losses of Rp9,525
sebesar Rp9,525 and Rp9,139 as at
dan Rp9,139 pada tanggal December 31,2023
31 Desember 2023 dan 2022 1,327,078 -- 1,327,078 1,391,294 -- 1,391,294 and 2022, respectively
Bunga yang masih akan diterima 969,867 25,776 995,643 1,121,014 24,797 1,145,811 Interest receivables
Tagihan penjualan surat berharga 268,455 17,191 285,646 50,262 4,188 54,450 Sale of securities receivable
Aset yang diblokir (Catatan 40) 206,630 -- 206,630 111,000 -- 111,000 Restricted assets (Note 40)
Tagihan transaksi Credit card
kartu kredit 124,678 -- 124,678 122,667 -- 122,667 transaction receivables
Beban dibayar di muka 17,889 -- 17,889 17,668 -- 17,668 Prepaid expenses
Setoran jaminan 13,453 7,432 20,885 14,152 7,514 21,666 Security deposits
Uang muka 12,441 -- 12,441 12,630 -- 12,630 Advances
Piutang sewa 1,438 -- 1,438 1,637 -- 1,637 Rent receivables
Lain-lain 608,496 11,220 619,716 754,127 9,368 763,495 Others
Total pihak ketiga 3,550,425 61,619 3,612,044 3,596,451 45,867 3,642,318 Total third parties
Total 3,564,939 62,856 3,627,795 3,609,260 46,906 3,656,166 Total
a. Piutang sewa dari pihak berelasi merupakan a. Rent receivables from related parties represent
piutang dari hasil sewa ruangan kantor Bank office space lease receivables of Bank Mega
Mega kepada PT Mega Capital Sekuritas, PT office to PT Mega Capital Sekuritas, PT Para
Para Bandung Propertindo, PT Asuransi Umum Bandung Propertindo, PT Asuransi Umum
Mega, PT Trans Retail Indonesia, PT PFI Mega Mega, PT Trans Retail Indonesia, PT PFI
Life Insurance, PT Duta Visual Nusantara TV 7, Mega Life Insurance, PT Duta Visual
PT Bank Mega Syariah, PT Mega Asset Nusantara TV 7, PT Bank Mega Syariah, PT
Management, PT Indonusa Telemedia, PT Mega Asset Management, PT Indonusa
Mega Central Finance, PT Trans Coffee, PT Telemedia, PT Mega Central Finance, PT
Trans Kalla Makassar, PT Trans Studio, PT Trans Coffee, PT Trans Kalla Makassar, PT
Trans E Produksi, PT Trans Rekreasindo, PT Trans Studio, PT Trans E Produksi, PT Trans
Trans Burger, PT Trans Ice, PT Detik TV Dua, Rekreasindo, PT Trans Burger, PT Trans Ice,
PT Alfa Retailindo, PT Trans Fashion PT Detik TV Dua, PT Alfa Retailindo, PT Trans
Indonesia, PT Mega Finance, PT Trans News Fashion Indonesia, PT Mega Finance, PT
Corpora, PT Mega Auto Finance, PT Trans News Corpora, PT Mega Auto Finance,
Rekreasindo Nusantara, dan PT Allo Bank PT Rekreasindo Nusantara, and PT Allo Bank
Indonesia Tbk. Untuk tahun yang berakhir pada Indonesia Tbk. For the years ended December
tanggal 31 Desember 2023 dan 2022, 31, 2023 and 2022, the rent income
pendapatan sewa tersebut diakui masing- recognized amounted to Rp33,100 and
masing sebesar Rp33.100 dan Rp37.025 Rp37,025 respectively, were recorded as part
dicatat sebagai bagian dari pendapatan non- of non-operating income in profit or loss (Note
operasional pada laba rugi (Catatan 34 dan 34 and 39).
39).
83
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
b. Pada tanggal 31 Desember 2023 dan 2022, b. As of December 31, 2023 and 2022,
agunan yang diambil alih berdasarkan foreclosed assets based on collectibility are as
kolektibilitas adalah sebagai berikut: follows:
2023 2022
Lancar 633,910 946,302 Current
Kurang lancar 137,450 73,082 Sub standard
Diragukan 554,306 370,112 Doubtful
Macet 10,937 10,937 Loss
Saldo akhir tahun 1,336,603 1,400,433 Ending balance
Cadangan kerugian penurunan nilai (9,525) (9,139) Allowance for impairment losses
Neto 1,327,078 1,391,294 Net
Ikhtisar perubahan cadangan kerugian The movements of the allowance for
penurunan nilai atas agunan yang diambil alih impairment losses of foreclosed assets are as
adalah sebagai berikut: follows:
2023 2022
Saldo awal 9,139 8,749 Beginning balance
Penambahan penyisihan dalam Additional of provision during
tahun berjalan (Catatan 31) 386 390 the year (Note 31)
Saldo akhir 9,525 9,139 Ending balance
Manajemen Bank berpendapat bahwa jumlah The Bank’s management believes that the
cadangan kerugian penurunan nilai atas allowance for impairment losses of foreclosed
agunan yang diambil alih telah memadai dan assets was adequate and recorded at its net
nilai tercatat agunan yang diambil alih tersebut realizable value.
merupakan nilai bersih yang dapat direalisasi.
c. Sehubungan dengan kasus PT Elnusa Tbk, c. In relation with the case of PT Elnusa Tbk, the
Bank telah memblokir Surat Utang Negara Bank has put certain Government Debenture
(“SUN”) sebesar Rp111.000 seperti yang Debt (“SUN”) as restricted asset amounting to
diwajibkan dalam Surat Bank Indonesia Rp111,000 as required by Bank Indonesia
No. 13/26/DPBI1/PPBI1-2/Rahasia tanggal 24 (“BI’) under Letter No. 13/26/DPBI1/PPBI1-
Mei 2011. Selain itu, berdasarkan Surat dari 2/Rahasia dated May 24, 2011. In addition,
Otoritas Jasa Keuangan No.S-75/PB/311/2023 based on Letter from the Financial Services
tertanggal 8 November 2023, Bank juga Authority No.S-75/PB/311/2023 dated
diwajibkan memblokir SUN sebesar Rp95.630, November 8 2023, the Bank are also required
sehingga total SUN yang diblokir pada to restricted SUN amounting to Rp95,630, so
31 Desember 2023 sebesar Rp206.630. the total restricted SUN as of December 31
Karena pemblokiran tersebut, SUN tersebut 2023 is Rp206,630. Because of this restriction,
disajikan sebagai aset lain-lain dan bukan such SUN were presented as part of other
sebagai bagian dari efek-efek (Catatan 40). assets and not as securities (Note 40).
15. Liabilitas Segera 15. Obligations Due Immediately
Liabilitas segera terutama terdiri dari transaksi Obligations due immediately mainly consist of
kliring atau transfer nasabah yang belum clearing transactions or unsettled customers’
diselesaikan dan titipan pembayaran pajak money transfer and deposit of tax payments
yang belum dilimpahkan ke rekening Kantor which has not yet been transferred to the
Perbendaharaan dan Kas Negara (”KPKN”) account of Kantor Perbendaharaan dan Kas
sehubungan dengan kegiatan operasional Negara (“KPKN”) in relation with the Bank’s
Bank sebagai Bank Persepsi. function as Collecting Bank.
84
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. Giro 16. Current Accounts
2023 2022
Mata uang Mata uang
asing/ asing/
Foreign Jumlah/ Foreign Jumlah/
Rupiah currencies Total Rupiah currencies Total
Pihak berelasi (Catatan 39) 388,017 94,766 482,783 378,678 92,264 470,942 Related parties (Note 39)
Pihak ketiga 7,499,490 2,143,452 9,642,942 8,922,598 3,425,302 12,347,900 Third parties
Total 7,887,507 2,238,218 10,125,725 9,301,276 3,517,566 12,818,842 Total
Giro dalam mata uang asing terdiri dari Dolar Current accounts in foreign currencies consist
Amerika Serikat, Dolar Australia, Dolar of United States Dollar, Australian Dollar,
Singapura, Poundsterling Inggris, dan Yuan Singapore Dollar, Great Britain Poundsterling,
Cina. and Chinese Yuan.
Suku bunga rata-rata tertimbang setahun untuk The weighted average of interest rate per
giro adalah sebagai berikut: annum for current accounts are as follows:
2023 2022
Rupiah 3.04% 1.69% Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 2.62% 0.71% United States Dollar
Dolar Australia 0.05% 0.04% Australian Dollar
Dolar Singapura 0.04% 0.04% Singapore Dollar
Poundsterling Inggris 0.05% 0.05% Great Britain Poundsterling
Yuan China 0.00% -- Chinese Yuan
Giro yang digunakan sebagai jaminan atas Demand deposits that are pledged as
fasilitas-fasilitas kredit, bank garansi dan collaterals for loans, bank guarantees and
Letters of Credit yang diberikan oleh Bank Letters of Credit issued by the Bank to
kepada nasabah atau yang diblokir pada customers or blocked were RpNil and
tanggal 31 Desember 2023 dan 2022 masing- Rp59,112 as of December 31, 2023 and 2022,
masing sebesar RpNihil dan Rp59.112 respectively (Note 11).
(Catatan 11).
Giro dari pihak berelasi diungkapkan pada Demand deposits from related parties were
Catatan 39. Informasi mengenai klasifikasi dan disclosed in Note 39. Information with regards
nilai wajar diungkapkan pada Catatan 44. to the classification and fair value are disclosed
in Note 44.
17. Tabungan 17. Saving Deposits
2023 2022
Pihak berelasi Pihak berelasi
(Catatan 39)/ (Catatan 39)/
Related Related
parties Pihak ketiga/ Jumlah/ parties Pihak ketiga/ Jumlah/
(Note 39) Third parties Total (Note 39) Third parties Total
Rupiah: Rupiah:
Mega Dana 34,153 7,406,827 7,440,980 65,222 6,027,482 6,092,704 Mega Dana
Mega Perdana 14,449 2,159,356 2,173,805 1,077 3,020,903 3,021,980 Mega Perdana
Mega Ultima 23,281 1,705,296 1,728,577 37,146 1,161,698 1,198,844 Mega Ultima
Mega Maxi 6,109 952,063 958,172 6,378 1,030,579 1,036,957 Mega Maxi
Mega Peduli 696 458,711 459,407 607 518,069 518,676 Mega Peduli
Mega Rencana 1,815 312,057 313,872 1,587 383,705 385,292 Mega Rencana
Mega Salary 24,602 41,490 66,092 24,863 52,437 77,300 Mega Salary
Tabunganku 7 66,009 66,016 6 69,874 69,880 Tabunganku
Mega Proteksi -- 106 106 -- 118 118 Mega Proteksi
Mega Prestasi -- 9 9 -- 11 11 Mega Prestasi
Mata uang asing: Foreign currency:
Mega Valas 8,531 2,446,674 2,455,205 8,738 2,321,061 2,329,799 Mega Valas
Total 113,643 15,548,598 15,662,241 145,624 14,585,937 14,731,561 Total
85
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tabungan dalam mata uang asing terdiri dari Saving deposits in foreign currencies consist of
Dolar Amerika Serikat, Dolar Australia, Dolar United States Dollar, Australian Dollar,
Singapura, Yuan Cina, dan Dolar New Zealand. Singapore Dollar, Chinese Yuan, and New
Zealand Dollar.
Suku bunga rata-rata tertimbang setahun untuk The weighted average of interest rate per
tabungan adalah sebagai berikut: annum for saving deposits are as follows:
2023 2022
Rupiah 1.33% 1.15% Rupiah
Mata uang asing Foreign currencies
Yuan Cina 0.10% 0.10% Chinese Yuan
Dolar Australia 0.04% 0.04% Australian Dollar
Dolar Amerika Serikat 0.27% 0.12% United States Dollar
Dolar Singapura 0.04% 0.04% Singapore Dollar
Dolar New Zealand 0.00% 0.02% New Zealand Dollar
Pada tanggal 31 Desember 2023 dan 2022 As of December 31, 2023 and 2022 there were
tidak ada tabungan yang digunakan sebagai no saving deposits that are pledged as
jaminan atas fasilitas-fasilitas kredit, bank collaterals for loans, bank guarantees and
garansi dan Letters of Credit yang diberikan Letters of Credits issued by the Bank to
oleh Bank kepada nasabah atau yang diblokir. customers or blocked.
Tabungan dari pihak berelasi diungkapkan Saving deposits from related parties were
pada Catatan 39. Informasi mengenai jatuh disclosed in Note 39. Information in respect of
tempo tabungan yang diberikan diungkapkan maturities are disclosed in Note 45e.
pada Catatan 45e. Informasi mengenai Information with regards to the classification
klasifikasi dan nilai wajar tabungan yang and fair value are disclosed in Note 44.
diberikan diungkapkan pada Catatan 44.
18. Deposito Berjangka 18. Time Deposits
2023 2022
Mata uang Mata uang
asing/ asing/
Foreign Jumlah/ Foreign Jumlah/
Rupiah currencies Total Rupiah currencies Total
Pihak berelasi (Catatan 39) 1,649,265 68,052 1,717,317 481,220 1,346,370 1,827,590 Related parties (Note 39)
Pihak ketiga 56,535,911 5,394,556 61,930,467 67,889,399 5,682,275 73,571,674 Third parties
Total 58,185,176 5,462,608 63,647,784 68,370,619 7,028,645 75,399,264 Total
Deposito berjangka yang digunakan sebagai Time deposits that are pledged as collaterals
jaminan atas fasilitas-fasilitas kredit, bank for loans, bank guarantees and letters of credit
garansi dan letters of credit yang diberikan oleh issued by the Bank to customers or blocked
Bank kepada nasabah atau yang diblokir pada were Rp696,137 and Rp683,860 as of
tanggal 31 Desember 2023 dan 2022 masing- December 31, 2023 and 2022, respectively
masing sebesar Rp696.137 dan Rp683.860 (Note 11).
(Catatan 11).
Deposito berjangka dalam mata uang asing Time deposits in foreign currencies consist of
terdiri dari Dolar Amerika Serikat, Dolar United States Dollar, Australian Dollar,
Australia, Dolar Singapura dan Euro Eropa. Singapore Dollar and European Euro.
86
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tingkat suku bunga rata-rata tertimbang The weighted average interest rates per
setahun untuk deposito berjangka adalah annum of time deposits are as follows:
sebagai berikut:
2023 2022
Rupiah 5.26% 3.63% Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 2.70% 1.27% United States Dollar
Dolar Australia 2.71% 0.51% Australian Dollar
Euro Eropa 0.79% 0.19% European Euro
Dolar Singapura 0.31% 0.22% Singapore Dollar
Deposito berjangka dari pihak berelasi Time deposits from related parties were
diungkapkan pada Catatan 39. Informasi disclosed in Note 39. Information in respect of
mengenai jatuh tempo deposito berjangka yang maturities are disclosed in Note 45e.
diberikan diungkapkan pada Catatan 45e. Information with regards to the classification
Informasi mengenai klasifikasi dan nilai wajar and fair value are disclosed in Note 44.
deposito berjangka yang diberikan
diungkapkan pada Catatan 44.
19. Simpanan dari Bank Lain 19. Deposits From Other Banks
Rincian simpanan dari bank lain adalah The details of deposits from other banks are as
sebagai berikut: follows:
2023 2022
Rupiah Rupiah
Pihak berelasi (Catatan 39) Related parties (Note 39)
Giro 194,937 513,329 Current accounts
Deposito berjangka -- 50,000 Time deposits
Call money 1,000,000 -- Call money
Pihak ketiga Third parties
Deposito berjangka 309,180 416,406 Time deposits
Tabungan 73,176 116,921 Saving deposits
Giro 43,946 55,443 Current accounts
Call money 1,790,000 -- Call money
3,411,239 1,152,099
Mata uang asing Foreign currency
Pihak berelasi (Catatan 39) Related parties (Note 39)
Giro 7,145 5,409 Current accounts
Pihak ketiga Third parties
Call money 454,212 389,188 Call money
461,357 394,597
Total 3,872,596 1,546,696 Total
Informasi mengenai jatuh tempo deposito Information in respect of maturities of time
berjangka dan call money dari bank lain deposit and call money from other banks were
diungkapkan pada Catatan 45e. Informasi disclosed in Note 45e. Information with regards
mengenai klasifikasi dan nilai wajar simpanan to the classification and fair value of deposits
dari bank lain yang diberikan diungkapkan from other banks were disclosed in Note 44.
pada Catatan 44.
87
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Simpanan yang diterima dari pihak berelasi The outstanding balances of deposits from
merupakan simpanan dari PT Bank Mega related parties represents deposits from PT
Syariah, PT Bank Pembangunan Daerah Bank Mega Syariah, PT Bank Pembangunan
Sulawesi Utara dan Gorontalo, PT Bank Daerah Sulawesi Utara dan Gorontalo, PT
Pembangunan Daerah Sulawesi Tengah dan Bank Pembangunan Daerah Sulawesi Tengah
PT Allo Bank Indonesia Tbk. and PT Allo Bank Indonesia Tbk.
Suku bunga rata-rata tertimbang tahunan The weighted average of interest rate per
simpanan dari bank lain adalah sebagai annum of deposits from other banks are as
berikut: follows:
2023 2022
Rupiah Rupiah
Giro 4.79% 3.30% Current accounts
Tabungan 1.20% 1.62% Saving deposits
Deposito 4.92% 3.26% Time deposits
Call Money 5.92% -- Call Money
Valuta Asing Foreign currency
Call money 5.23% 1.39% Call money
Klasifikasi jangka waktu simpanan dari bank The classification of deposits from other banks
lain berdasarkan sisa umur sampai dengan based on their remaining period to maturity are
saat jatuh tempo adalah sebagai berikut: as follows:
31 Desember/December 31, 2023
> 3 bulan -
1 tahun/
≤ 1 bulan/ > 1 -3 bulan/ > 3 months - Jumlah/
≤ 1 month > 1 - 3 months 1 year Total
Rupiah Rupiah
Pihak berelasi (Catatan 39) Related parties (Note 39)
Call Money 1,000,000 -- -- 1,000,000 Call money
Giro 194,937 -- -- 194,937 Current accounts
Total Rupiah 1,194,937 -- -- 1,194,937 Total Rupiah
Pihak ketiga Third parties
Deposito berjangka 284,180 20,500 4,500 309,180 Time deposits
Call money 1,790,000 -- -- 1,790,000 Call money
Tabungan 73,176 -- -- 73,176 Saving deposits
Giro 43,946 -- -- 43,946 Current accounts
3,386,239 20,500 4,500 3,411,239
Mata uang asing Foreign currency
Pihak berelasi (Catatan 39) Related parties (Note 39)
Giro 7,145 -- -- 7,145 Current accounts
Pihak ketiga Third parties
Call money 454,212 -- -- 454,212 Call money
Total valuta asing 461,357 -- -- 461,357 Total foreign currency
Total 3,847,596 20,500 4,500 3,872,596 Total
88
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2022
> 3 bulan -
1 tahun/
≤ 1 bulan/ > 1 -3 bulan/ > 3 months - Jumlah/
≤ 1 month > 1 - 3 months 1 year Total
Rupiah Rupiah
Pihak berelasi (Catatan 39) Related parties (Note 39)
Deposito berjangka 50,000 -- -- 50,000 Time deposits
Giro 513,329 -- -- 513,329 Current accounts
Total Rupiah 563,329 -- -- 563,329 Total Rupiah
Pihak ketiga Third parties
Deposito berjangka 398,406 14,500 3,500 416,406 Time deposits
Tabungan 116,921 -- -- 116,921 Saving deposits
Giro 55,443 -- -- 55,443 Current accounts
1,134,099 14,500 3,500 1,152,099
Mata uang asing Foreign currency
Pihak berelasi (Catatan 39) Related parties (Note 39)
Giro 5,409 -- -- 5,409 Current accounts
Pihak ketiga Third parties
Call money 389,188 -- -- 389,188 Call money
Total valuta asing 394,597 -- -- 394,597 Total foreign currency
Total 1,528,696 14,500 3,500 1,546,696 Total
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, there
tidak terdapat simpanan dari bank lain yang were no deposits from other banks which were
dijaminkan. pledged.
20. Efek-Efek yang Dijual dengan Janji Dibeli 20. Securities Sold Under Agreement to
Kembali Repurchase
31 Desember/December 31, 2023
Liabilitas Beban bunga
pembelian yang belum
Nilai nominal/ Tanggal Tanggal kembali/ diamortisasi/ Nilai tercatat/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ Repurchased Unamortized Carrying
Counterparty Type of securities amount Starting date Maturity date liabilities interest value
Pihak ketiga/
Third parties
Rupiah
PT Bank Obligasi Pemerintah/ 11 Desember/ 3 Januari/
Pan Indonesia Tbk Government Bonds 1,110,000 December 11, 2023 January 3, 2024 1,037,530 (366) 1,037,164
PT Bank SRBI/ 14 Desember/ 2 Januari/
Pan Indonesia Tbk SRBI 1,300,000 December 14, 2023 January 2, 2024 1,226,755 (215) 1,226,540
PT Bank SRBI/ 18 Desember/ 4 Januari/
Pan Indonesia Tbk SRBI 1,400,000 December 18, 2023 January 4, 2024 1,320,064 (691) 1,319,373
PT Bank SRBI/ 20 Desember/ 8 Januari/
Pan Indonesia Tbk SRBI 1,300,000 December 20, 2023 January 8, 2024 1,245,571 (1,528) 1,244,043
PT Bank Victoria Obligasi Pemerintah/ 22 Desember/ 5 Januari/
International Tbk Government Bonds 500,000 December 22, 2023 January 5, 2024 494,760 (348) 494,412
Obligasi Pemerintah/ 27 Desember/ 3 Januari/
Bank Indonesia
Government Bonds 3,000,000 December 27, 2023 January 3, 2024 2,972,623 (1,031) 2,971,592
Obligasi Pemerintah/ 27 Desember/ 3 Januari/
Bank Indonesia
Government Bonds 500,000 December 27, 2023 January 3, 2024 522,321 (181) 522,140
PT Bank Rakyat Obligasi Pemerintah/ 28 Desember/ 2 Januari/
Indonesia (Persero) Tbk Government Bonds 1,000,000 December 28, 2023 January 2, 2024 942,988 (162) 942,826
Obligasi Pemerintah/ 28 Desember/ 4 Januari/
Bank Indonesia
Government Bonds 1,680,000 December 28, 2023 January 4, 2024 1,569,659 (817) 1,568,842
PT Bank Mandiri Obligasi Pemerintah/ 29 Desember/ 2 Januari/
(Persero) Tbk Government Bonds 500,000 December 29, 2023 January 2, 2024 471,749 (77) 471,672
Obligasi Pemerintah/ 29 Desember/ 5 Januari/
Bank Indonesia
Government Bonds 300,000 December 29, 2023 January 5, 2024 296,310 (206) 296,104
12,590,000 12,100,330 (5,622) 12,094,708
Mata uang asing/
Foreign currency
PT Bank Mandiri Obligasi Pemerintah/ 11 Desember/ 12 Januari/
(Persero) Tbk Government Bonds 500,000 December 11, 2023 January 12, 2024 479,361 (838) 478,523
13,090,000 12,579,691 (6,460) 12,573,231
89
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2022
Liabilitas Beban bunga
pembelian yang belum
Nilai nominal/ Tanggal Tanggal kembali/ diamortisasi/ Nilai tercatat/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ Repurchased Unamortized Carrying
Counterparty Type of securities amount Starting date Maturity date liabilities interest value
Pihak ketiga/
Third parties
Obligasi Pemerintah/ 26 April/ 25 April/
Bank Indonesia
Government Bonds 3,000,000 April 26, 2022 April 25, 2023 3,157,710 (37,010) 3,120,700
Obligasi Pemerintah/ 27 April/ 26 April/
Bank Indonesia
Government Bonds 2,000,000 April 27, 2022 April 26, 2023 2,013,318 (23,788) 1,989,530
Obligasi Pemerintah/ 10 Mei/ 9 Mei/
Bank Indonesia
Government Bonds 2,700,000 May 10, 2022 May 9, 2023 2,946,319 (38,688) 2,907,631
Obligasi Pemerintah/ 12 Mei/ 11 Mei/
Bank Indonesia
Government Bonds 2,620,000 May 12, 2022 May 11, 2023 2,471,925 (32,948) 2,438,977
Obligasi Pemerintah/ 19 Oktober/ 18 Januari/
Bank Indonesia
Government Bonds 3,070,000 October 19, 2022 January 18, 2023 2,813,744 (7,195) 2,806,549
13,390,000 13,403,016 (139,629) 13,263,387
Tingkat suku bunga rata-rata tertimbang The weighted average of interest rate per
setahun untuk efek-efek yang dijual dengan annum for securities sold under repurchased
janji dibeli kembali untuk tahun berakhir pada agreement for the year ended December 31,
31 Desember 2023 dan 2022 masing-masing 2023 and 2022 were 4.47% and 3.90%,
adalah 4,47% dan 3,90%. respectively.
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities are
pada Catatan 45e. Informasi mengenai disclosed in Note 45e. Information with regards
klasifikasi dan nilai wajar diungkapkan pada to the classification and fair value are disclosed
Catatan 44. in Note 44.
21. Perpajakan 21. Taxation
a. Utang pajak penghasilan terdiri dari: a. Income tax payable consists of:
2023 2022
Pajak penghasilan Income tax
Pasal 29 59,596 143,076 Article 29
Total 59,596 143,076 Total
b. Beban pajak terdiri dari: b. Tax expense consists of:
2023 2022
Pajak kini 826,980 941,243 Current tax
Ketetapan pajak 2,130 16,555 Tax assessment
Pajak tangguhan 2,949 17,594 Deferred tax
Neto 832,059 975,392 Net
Pada 2023, Bank melakukan pembayaran In 2023, the Bank made a payment of
sebesar Rp2.130 untuk Pajak Penghasilan Rp14,071 for Corporate Income Tax in
Badan sehubungan Surat Pemintaan connection with the Letter of Request for
Penjelasan atas Data dan/atau Keterangan Explanation of Tax Data and/or Information for
Pajak untuk tahun pajak 2019. the Year 2019.
c. Sesuai dengan peraturan perpajakan di c. In accordance with the taxation laws in
Indonesia, Bank menghitung dan Indonesia, the Bank calculates and submits
melaporkan/menyetorkan pajak berdasarkan income tax returns based on self-assessment.
sistem self-assessment. Fiskus dapat The tax authorities may assess/amend taxes
menetapkan/ mengubah pajak-pajak tersebut within the statute of limitations under the
dalam jangka waktu tertentu sesuai dengan prevailing regulations.
peraturan yang berlaku.
90
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
d. Rekonsiliasi antara laba akuntansi sebelum d. The reconciliation between accounting income
beban pajak ke laba kena pajak untuk tahun before tax expense to taxable income for the
yang berakhir pada tanggal 31 Desember 2023 years ended December 31, 2023 and 2022 are
dan 2022 adalah sebagai berikut: as follows:
2023 2022
Laba akuntansi sebelum Accounting income before
beban pajak - Bank 4,342,729 5,028,070 tax expense - Bank
Beda waktu: Timing differences:
Liabilitas imbalan pasca-kerja (24,133) (31,808) Post-employment benefits liability
Kerugian atas aset Loss on derivative
derivatif - neto -- 1,327 assets - net
Keuntungan atas efek-efek Gain on trading
yang diperdagangkan - neto (14,794) (2,794) marketable securities - net
Penyusutan aset tetap 42,309 11,013 Depreciation of fixed assets
Pemulihan cadangan kerugian Reversal for impairment
penurunan nilai atas aset losses on financial assets and
keuangan dan non-keuangan (18,903) (70,338) non-financial assets
Total beda temporer (15,521) (92,600) Total temporary differences
Beda tetap: Permanent differences:
Jamuan dan representasi 9,127 9,496 Entertainment and representation
Penyusutan aset tetap -- 1,028 Depreciation of fixed assets
Sumbangan 536 1,036 Donations
Lain-lain 15,653 6,880 Others
Total beda tetap 25,316 18,440 Total permanent differences
Laba kena pajak 4,352,524 4,953,910 Taxable income
Beban pajak penghasilan badan 826,980 941,243 Corporate income tax expense
Dikurangi: pajak penghasilan Less: prepayment
dibayar dimuka (767,384) (798,167) of income tax
Utang pajak penghasilan badan 59,596 143,076 Corporate income tax payable
Laba kena pajak Perusahaan untuk tahun fiskal Taxable income of the Bank for fiscal years
2023 dan 2022 hasil rekonsiliasi, seperti yang 2023 and 2022 resulting from the reconciliation
tercantum dalam tabel diatas menjadi dasar as shown in the table above will be the basis
dalam pengisian Surat Pemberitahuan for filing the Corporate Annual Tax Returns
Tahunan PPh Badan yang disampaikan ke submitted to the Tax Office.
Kantor Pajak.
e. Rekonsiliasi antara laba akuntansi Bank e. The reconciliation between the Bank’s
sebelum pajak dikali tarif pajak yang berlaku accounting income before tax multiplied by the
dengan beban pajak adalah sebagai berikut: enacted tax rate applicable to income tax
expense are as follows:
2023 2022
Laba sebelum beban pajak Income before tax expense
menurut laporan laba rugi 4,342,729 5,028,070 per statement of profit or loss
Beban pajak berdasarkan
tarif pajak yang berlaku 825,119 955,333 Tax expense at applicable tax rates
Pengaruh pajak atas perbedaan
yang tidak dapat diperhitungkan Tax effect of non deductible
menurut fiskal 4,810 3,504 expenses
Ketetapan Tax
pajak 2,130 16,555 determination
Jumlah beban pajak 832,059 975,392 Total tax expense
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pada tanggal 29 Oktober 2021, Pemerintah On October 29, 2021, the Government issued
menerbitkan Undang-Undang No. 7 Tahun Law No. 7 of 2021 concerning the
2021 tentang Harmonisasi Peraturan Harmonization of Tax Regulations, one of the
Perpajakan dimana salah satu klausa dalam clauses in the regulation governs the
peraturan ini adalah penyesuaian tarif pajak adjustment of tax rate to 22% for the year
badan untuk tahun 2022 dan seterusnya 2022, onwards. For any taxpayer who meets
menjadi 22%. Bagi wajib pajak yang memenuhi the Regulation of Minister of Finance No.
ketentuan Peraturan Menteri Keuangan 238/PMK.03/2008 dated December 30, 2008
No. 238/PMK.03/2008 tanggal 30 Desember are eligible of the tax deduction facility of 3%.
2008 dapat memperoleh fasilitas penurunan
tarif pajak sebesar 3%.
Berdasarkan PMK 238/2008, perseroan Under the PMK 238/2008, domestic public
terbuka dalam negeri dapat memperoleh companies can apply for tax reduction of 5%
penurunan tarif Pajak Penghasilan sebesar 5% lower than the highest income tax rate as
lebih rendah dari tarif tertinggi Pajak stated in point 1b of article 17 of the Income
Penghasilan sebagaimana diatur dalam Pasal Tax Law if the following criteria are met:
17 ayat 1b (“Undang-undang Pajak
Penghasilan”), jika memenuhi kriteria yang
ditentukan, sebagai berikut:
1. Apabila jumlah kepemilikan saham 1. Total publicly-owned shares covers 40% or
publiknya 40% (empat puluh persen) atau more of the total paid-up shares and such
lebih dari keseluruhan saham yang disetor shares are owned by at least 300 (three
dan saham tersebut dimiliki paling sedikit hundred) parties.
oleh 300 (tiga ratus) pihak.
2. Masing-masing pihak hanya boleh memiliki 2. Each party can only own less than 5%
saham kurang dari 5% (lima persen) dari shares of the total paid-up shares within a
keseluruhan saham yang disetor dalam minimum of 6 (six) months or 183 (one
waktu paling singkat 6 (enam) bulan atau hundred eighty three) calendar days in 1
183 (seratus delapan puluh tiga) hari (one) tax/fiscal year.
kalender dalam jangka waktu 1 (satu)
tahun pajak.
3. Wajib Pajak harus melampirkan Surat 3. The Tax Payer should attach the
Keterangan dari Biro Administrasi Efek Declaration Letter (“Surat Keterangan”)
pada Surat Pemberitahuan Tahunan PPh from the Securities Administration Bureau
WP Badan dengan melampirkan formulir (“Biro Administrasi Efek”) to the Annual
X.H.1-6 sebagaimana diatur dalam Income Tax Return of the Tax Payer with
Peraturan BAPEPAM - LK Nomor X.H.1 the form X.H.1-6 as provided in BAPEPAM
untuk setiap tahun pajak terkait. - LK Regulation No. X.H.1 for each
respective tax/fiscal year.
Manajemen berkeyakinan bahwa Bank telah Management believe that the Bank has
memenuhi kriteria-kriteria tersebut di atas dan complied with the above mentioned criteria;
oleh karena itu Bank telah menerapkan accordingly, the Bank has applied the tax
penurunan tarif pajak dalam perhitungan pajak reduction in its 2023 and 2022 income tax
penghasilan tahun 2023 dan 2022. Dengan calculation. Hence, the Bank has calculated
demikian, Bank telah menghitung pajak the corporate income tax for the year ended
penghasilan badan untuk tahun yang berakhir December 31, 2023 using a tax rate of 19%.
pada tanggal 31 Desember 2023 dan 2022
menggunakan tarif pajak 19%.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
f. Pajak tangguhan dihitung berdasarkan f. Deferred tax is calculated based on temporary
pengaruh dari perbedaan temporer antara differences between the carrying value of total
jumlah tercatat aset dan liabilitas menurut assets and liabilities recorded according to the
laporan posisi keuangan komersial dengan commercial statements of financial positions
dasar pengenaan pajak aset dan liabilitas. and tax bases of assets and liabilities. Details
Rincian dari aset (liabilitas) pajak tangguhan of deferred tax assets (liabilities) are as
adalah sebagai berikut: follows:
(Dibebankan)
Dikreditkan (Dibebankan)
Saldo ke Laporan Dikreditkan Saldo
Awal/ Laba Rugi/ ke Ekuitas/ Akhir/
Beginning (Charged) (Charged) Ending
Balance Credited to Credited Balance
2023 Profit or Loss to Equity 2023
Liabilitas imbalan pasca-kerja 45,932 (4,585) 11,384 52,731 Post-employee benefits liability
Keuntungan/(kerugian) dari perubahan nilai Unrealized gain/(loss) on changes in
atas efek-efek yang fair value of securities
diukur pada nilai wajar melalui through other comprehensive
penghasilan komprehensif lain 83,202 -- (116,251) (33,049) income
Penyusutan aset tetap 8,256 8,039 -- 16,295 Depreciation of fixed assets
Keuntungan yang belum direalisasi
atas efek-efek Unrealized gain from trading
diperdagangkan - neto (2,408) (2,811) -- (5,219) securities - net
Cadangan kerugian penurunan Allowance for impairment
nilai aset keuangan dan losses on financial and
non-keuangan (67,230) (3,592) -- (70,822) non-financial assets
Revaluasi aset tetap (116,748) -- -- (116,748) Fixed assets revaluation
Liabilitas pajak tangguhan (48,996) (2,949) (104,867) (156,812) Deferred tax liabilities
(Dibebankan)
Dikreditkan (Dibebankan)
Saldo ke Laporan Dikreditkan Saldo
Awal/ Laba Rugi/ ke Ekuitas/ Akhir/
Beginning (Charged) (Charged) Ending
Balance Credited to Credited Balance
2022 Profit or Loss to Equity 2022
Liabilitas imbalan pasca-kerja 42,803 (6,044) 9,173 45,932 Post-employee benefits liability
Cadangan kerugian penurunan Allowance for impairment losses
nilai restrukturiasi kredit 98 (98) -- -- on loan restructuring
Kerugian dari perubahan nilai Unrealized loss on changes in
atas efek-efek yang fair value of securities
diukur pada nilai wajar melalui through other comprehensive
penghasilan komprehensif lain 9,560 -- 73,642 83,202 income
Penyusutan aset tetap 6,163 2,093 -- 8,256 Depreciation of fixed assets
Keuntungan atas aset Gain on derivative
derivatif - neto (252) 252 -- -- assets - net
Keuntungan yang belum direalisasi Unrealized
atas efek-efek gain from trading
diperdagangkan - neto (1,877) (531) -- (2,408) securities - net
Cadangan kerugian penurunan Allowance for impairment
nilai aset keuangan dan losses on financial and
non-keuangan (53,964) (13,266) -- (67,230) non-financial assets
Revaluasi aset tetap (39,621) -- (77,127) (116,748) Fixed assets revaluation
Aset (liabilitas) pajak tangguhan - neto (37,090) (17,594) 5,688 (48,996) Deferred tax assets (liabilities) - Net
Manajemen Bank berpendapat bahwa seluruh The Bank’s management believes that the total
aset pajak tangguhan dapat terpulihkan di deferred tax assets can be recovered in future
tahun-tahun mendatang. years.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
22. Pinjaman yang Diterima 22. Fund Borrowings
Pada tahun 2023 dan 2022, pinjaman yang In 2023 and 2022, the Bank received fund
diterima oleh Bank adalah sebagai berikut: borrowings were as follows:
31 Desember/December 31, 2023
Suku Nilai
Tanggal/Date Bunga (%)/ Penuh (US$)/ Ekuivalen Rp/
Penerimaan/ Jatuh Tempo/ Interest Full Amount Equivalent
Receipt Maturity Rate (%) (US$) In Rp
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Pembangunan 31 Oktober/ 25 Oktober/ PT Bank Pembangunan
Daerah Jawa Barat October 31, October 25, Daerah Jawa Barat
dan Banten Tbk 2022 2024 7.94 -- 1,000,000 dan Banten Tbk
Dolar Amerika Serikat United States Dollar
28 Desember/ 27 Desember/
December 28, December 27,
Citibank, NA 2023 2024 6.10 49,000,000 754,453 Citibank, NA
PT Bank Rakyat 25 Oktober/ 25 Januari/ PT Bank Rakyat
Indonesia October 25, January 25, Indonesia
(Persero) Tbk 2023 2024 5.75 30,000,000 461,910 (Persero) Tbk
13 Desember/ 13 Maret/
PT Bank Central December 13, March 13, PT Bank Central
Asia Tbk 2023 2024 5.90 15,000,000 230,955 Asia Tbk
14 Desember/ 14 Maret/
PT Bank Central December 14, March 14, PT Bank Central
Asia Tbk 2023 2024 5.90 15,000,000 230,955 Asia Tbk
29 Desember/ 29 Maret/
PT Bank Central December 29, March 29, PT Bank Central
Asia Tbk 2023 2024 5.90 15,000,000 230,955 Asia Tbk
Total 124,000,000 2,909,228 Total
31 Desember/December 31, 2022
Suku Nilai
Tanggal/Date Bunga (%)/ Penuh (US$)/ Ekuivalen Rp/
Penerimaan/ Jatuh Tempo/ Interest Full Amount Equivalent
Receipt Maturity Rate (%) (US$) In Rp
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Pembangunan 31 Oktober/ 25 Oktober/ PT Bank Pembangunan
Daerah Jawa Barat October 31, October 25, Daerah Jawa Barat
dan Banten Tbk 2022 2024 6.67 -- 1,000,000 dan Banten Tbk
Dolar Amerika Serikat United States Dollar
PT Bank Rakyat 7 Juli/ 3 Januari/ PT Bank Rakyat
Indonesia July 7, January 3, Indonesia
(Persero) Tbk 2022 2023 2.51 40,000,000 622,700 (Persero) Tbk
PT Bank Pembangunan 28 Desember/ 27 Januari/ PT Bank Pembangunan
Daerah Jawa Barat December 28, January 27, Daerah Jawa Barat
dan Banten Tbk 2022 2023 4.50 15,000,000 233,513 dan Banten Tbk
Total 55,000,000 1,856,213 Total
Informasi mengenai jatuh tempo pinjaman yang Information in respect of maturities of fund
diterima diungkapkan pada Catatan 45e. borrowings is disclosed in Note 45e.
Informasi mengenai klasifikasi dan nilai wajar Information with regards to the classification
pinjaman yang diterima diungkapkan pada and fair value of fund borrowings is disclosed
Catatan 44. in Note 44.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
23. Obligasi Subordinasi 23. Subordinated Bonds
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022,
akun ini merupakan obligasi subordinasi yang respectively, this account represents
diterbitkan oleh Bank dengan rincian sebagai subordinated bonds issued by the Bank with
berikut: details as follows:
Tanggal Tanggal / Tingkat bunga
dimulai/ jatuh tempo/ tetap pertahun/
Jangka waktu/ Starting Maturity Fixed interest 31 Desember/ 31 Desember/
Jenis/Type Term date date rate per annum December 31, 2023 December 31, 2022
Pihak berelasi/related parties
Obligasi Subordinasi I PT Bank Mega Tbk 28 Mei/May 28, 28 Mei/May 28,
Tahun 2020 5 Tahun/Years 2020 2025 9.00% 48,000 38,000
Pihak ketiga/third parties
Obligasi Subordinasi I PT Bank Mega Tbk 28 Mei/May 28, 28 Mei/May 28,
Tahun 2020 5 Tahun/Years 2020 2025 9.00% 2,000 12,000
50,000 50,000
Pada tanggal 28 Mei 2020, Bank menerbitkan On May 28, 2020 the Bank issued
Obligasi Subordinasi I PT Bank Mega Tbk Subordinated Bonds I PT Bank Mega Tbk Year
Tahun 2020 dengan tingkat bunga tetap 2020 that bears fixed interest rate at 9.00% per
sebesar 9,00% per tahun dengan nilai annum with a nominal value of Rp50,000.
nominal sebesar Rp50.000.
Bunga obligasi subordinasi dibayarkan setiap The interest of the subordinated bonds is paid
triwulan. Pembayaran bunga obligasi on a quarterly basis. The first interest payment
subordinasi pertama dilakukan pada tanggal is paid on May 28, 2020 while the last payment
28 Mei 2020, sedangkan pembayaran bunga of subordinated bonds interest and due date of
obligasi subordinasi terakhir sekaligus jatuh the subordinated bonds will be paid on maturity
tempo akan dilakukan pada saat jatuh tempo date, which due on May 28, 2025.
obligasi subordinasi pada tanggal 28 Mei 2025.
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the
obligasi subordinasi yang dimiliki oleh pihak subordinated bonds owned by related parties
berelasi masing-masing sebesar Rp48.000 dan amounted to Rp48,000 and Rp38,000
Rp38.000 (Catatan 39). (Note 39), respectively.
Penerbitan obligasi subordinasi tersebut untuk The issuance of the subordinated bonds is to
memenuhi ketentuan POJK No.14/POJK.03/ comply with the provisions of POJK
2017 tanggal 4 April 2017 tentang Rencana No.14/POJK.03/2017 dated April 4, 2017
Aksi (Recovery Plan) Bagi Bank Sistemik. concerning the Recovery Plan Report for
Systemic Bank.
95
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
24. Beban yang Masih Harus Dibayar dan 24. Accrued Expenses and Other Liabilities
Liabilitas Lain-Lain
2023 2022
Mata uang Mata uang
asing/ asing/
Foreign Jumlah/ Foreign Jumlah/
Rupiah currencies Total Rupiah currencies Total
Kewajiban pembelian Obligation on
surat berharga 178.790 34.529 213.319 100.753 19.030 119.783 securities purchased
Liabilitas sewa 19.991 -- 19.991 23.720 -- 23.720 Lease liabilities
Utang bunga Interest payables
Pihak berelasi Related parties
(Catatan 39) 3.765 95 3.860 2.076 1.699 3.775 (Note 39)
Pihak ketiga 179.744 21.793 201.537 157.972 16.778 174.750 Third parties
Setoran jaminan Security deposits
Pihak berelasi Related parties
(Catatan 39) 296 547 843 1.218 554 1.772 (Note 39)
Pihak ketiga 7.893 45 7.938 8.963 113.554 122.517 Third parties
Beban yang masih
harus dibayar 1.326 -- 1.326 1.182 -- 1.182 Accrued expenses
Estimasi kerugian Allowance for impairment
komitmen dan losses on commitment and
kontinjensi 184 329 513 363 339 702 contingencies
Lain-lain 189.596 5.372 194.968 197.914 5.430 203.344 Others
Total 581.585 62.710 644.295 494.161 157.384 651.545 Total
Mutasi cadangan kerugian penurunan nilai Movement of allowance for impairment on
atas komitmen dan kontinjensi losses of commitment and contingencies
2023
Stage 1 Stage 2 Stage 3 Total
Saldo awal 702 -- -- 702 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) -- -- -- -- (exclude write-off)
Pengukuran kembali (186) -- -- (186) Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan tahun berjalan (186) -- -- (186) Changes for the year
Dampak valuta asing (3) -- -- (3) Foreign exchange
Saldo akhir 513 -- -- 513 Ending balance
2022
Stage 1 Stage 2 Stage 3 Total
Saldo awal 420 -- -- 420 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Aset keuangan dihentikan Financial assets derecognized
pengakuannya atau dilunasi or repaid
(kecuali hapus buku) -- -- -- -- (exclude write-off)
Pengukuran kembali 255 -- -- 255 Remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan tahun berjalan 255 -- -- 255 Changes for the year
Dampak valuta asing 27 -- -- 27 Foreign exchange
Saldo akhir 702 -- -- 702 Ending balance
Informasi mengenai transaksi dengan pihak Information on related parties transactions and
berelasi dan jatuh tempo diungkapkan pada maturities are disclosed in Notes 39 and 45e.
Catatan 39 dan 45e.
25. Modal Saham 25. Share Capital
Susunan pemegang saham Bank berdasarkan As of December 31, 2023 and 2022, the
informasi yang diterima dari PT Datindo composition of the Bank’s shareholders and
Entrycom selaku Biro Administrasi Efek Bank their respective shareholdings based on the
pada tanggal 31 Desember 2023 dan 2022 report of PT Datindo Entrycom, the Bank’s
adalah sebagai berikut: Share Administrative Bureau, is as follows:
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember 2023/
December 31, 2023
Jumlah Persentase
saham/ pemilikan/ Jumlah
Number Percentage of nominal/
Pemegang saham of shares ownership Nominal value Shareholders
PT Mega Corpora 6,812,223,614 58.02% 3,406,112 PT Mega Corpora
Publik - masing-masing Public - each
di bawah 5% 4,928,699,751 41.98% 2,464,350 below 5%
Total 11,740,923,365 100.00% 5,870,462 Total
31 Desember 2022/
December 31, 2022
Jumlah Persentase
saham/ pemilikan/ Jumlah
Number Percentage of nominal/
Pemegang saham of shares ownership Nominal value Shareholders
PT Mega Corpora 6,811,830,514 58.02% 3,405,915 PT Mega Corpora
Publik - masing-masing Public - each
di bawah 5% 4,929,092,851 41.98% 2,464,547 below 5%
Total 11,740,923,365 100.00% 5,870,462 Total
26. Tambahan Modal Disetor 26. Additional Paid-Up Capital
2023 dan 2022/
2023 and 2022
Tambahan Modal disetor Additional paid-up capital
Penawaran Umum Perdana Initial Public Offering
Tahun 2000 78,750 Year 2000
Kapitalisasi tambahan modal Capitalization of additional
disetor Tahun 2001 (69,526) paid-up capital Year 2001
Dividen Saham Tahun 2001 35,436 Stock Dividend Year 2001
Penawaran Umum Terbatas I Limited Public Offering I
Tahun 2002 109,188 Year 2002
Dividen Saham Tahun 2005 375,716 Stock Dividend Year 2005
Penawaran Umum Terbatas II Limited Public Offering II
Tahun 2006 400,109 Year 2006
Kapitalisasi tambahan modal Capitalization of additional
disetor Tahun 2009 (777,890) paid-up capital Year 2009
Dividen Saham Tahun 2011 1,370,959 Stock Dividend Year 2011
Saham bonus Tahun 2005 (141,035) Bonus share Year 2005
Dividen Saham Tahun 2013 2,045,014 Stock Dividend Year 2013
Saham bonus Tahun 2013 (1,370,880) Bonus share Year 2013
Dividen Saham Tahun 2022 6,342,598 Stock Dividend Year 2022
Saham bonus Tahun 2022 (2,043,868) Bonus share Year 2022
Beban emisi efek ekuitas Stock issuance costs
Penawaran Umum Perdana Initial Public Offering
Tahun 2000 (9,223) Year 2000
Penawaran Umum Terbatas I Limited Public Offering I
Tahun 2002 (1,430) Year 2002
Selisih nilai transaksi Differences in values of
kombinasi bisnis entitas business combination transaction
sepengendali 3,573 of entities under common contol
Total 6,347,491 Total
97
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
27. Penggunaan Laba Neto dan Cadangan 27. Appropriation of Net Income and General
Umum Reserve
Dalam Rapat Umum Pemegang Saham In the Bank’s Annual General Meeting of
Tahunan Bank yang diselenggarakan pada Shareholders held on February 24, 2023,
tanggal 24 Februari 2023, yang diaktakan which was notarized under Notarial Deed No.
dengan Akta Notaris Dharma Akhyuzi, S.H., 07 by Dharma Akhyuzi, S.H., the shareholders
No. 07, para pemegang saham setuju untuk agreed to declare cash dividends amounting to
menetapkan pembagian dividen tunai sebesar Rp2,836,818 and also set the general reserves
Rp2.836.818 dan juga menetapkan dana amounting to Rp77 to comply with Article 70 of
cadangan umum sebesar Rp77 untuk Limited Liability Company Law.
memenuhi ketentuan Pasal 70 Undang-Undang
Perseroan Terbatas.
Dalam Rapat Umum Pemegang Saham In the Bank’s Annual General Meeting of
Tahunan Bank yang diselenggarakan pada Shareholders held on February 25, 2022,
tanggal 25 Februari 2022, yang diaktakan which was notarized under Notarial Deed No.
dengan Akta Notaris Dharma Akhyuzi, S.H., 09 by Dharma Akhyuzi, S.H., the shareholders
No. 09, para pemegang saham setuju untuk agreed to declare cash dividends amounting to
menetapkan pembagian dividen tunai sebesar Rp2,800,000 and declared of 689,412,727
Rp2.800.000 dan membagikan dividen saham shares of stock dividends which came from the
sejumlah 689.412.727 saham yang berasal dari capitalization of retained earnings at an
kapitalisasi saldo laba maksimum sebesar amount not to exceed Rp6,687,304 with par
Rp6.687.304 dengan harga sebesar nilai value of Rp500 (full amount) per share,
nominal yaitu Rp500 (nilai penuh) setiap provided that any remaining fractional shares
saham, dengan ketentuan apabila terdapat sisa are returned to the Bank, and also set the
pecahan saham akibat pembagian berdasarkan general reserves amounting to Rp52 to comply
rasio tersebut maka sisa pecahan tersebut with Article 70 of Limited Liability Company
dikembalikan kepada Bank, dan juga Law.
menetapkan dana cadangan umum sebesar
Rp52 untuk memenuhi ketentuan Pasal 70
Undang-Undang Perseroan Terbatas.
Bank telah membentuk cadangan umum The Bank set-up a general reserves totalling
dengan jumlah masing-masing sebesar Rp1,716 and Rp1,639 as of December 31,
Rp1.716 dan 1.639 pada tanggal 31 Desember 2023 and 2022, respectively, in accordance
2023 dan 2022, sesuai dengan Undang- with the Indonesian Limited Company Law No.
undang No. 40 tahun 2007 mengenai 40, year 2007 which requires companies to set
Perseroan Terbatas, yang mengharuskan up a general reserve amounting to at least
perusahaan-perusahaan untuk membuat 20% of the issued and fully paid share capital.
cadangan umum sebesar sekurang-kurangnya The regulation did not set period of time over
20% dari jumlah modal yang ditempatkan dan which this amount should be provided.
disetor penuh. Undang-undang tersebut tidak
mengatur jangka waktu untuk pembentukan
cadangan tersebut.
28. Pendapatan Bunga 28. Interest Income
2023 2022
Kredit yang diberikan 7,698,982 6,512,275 Loans
Efek-efek 2,383,767 2,413,220 Securities
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 131,145 143,145 and other banks
Lain-lain 3,638 417 Others
Total 10,217,532 9,069,057 Total
98
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Untuk tahun yang berakhir pada tanggal 31 For the years ended December 31, 2023 and
Desember 2023 dan 2022, jumlah pendapatan 2022, total interest income calculated using the
bunga yang dihitung dengan menggunakan effective interest method derived from financial
metode suku bunga efektif yang berasal dari assets classified as amortized cost amounted
aset keuangan yang diklasifikasikan sebagai to Rp7,833,765 and Rp6,655,837, respectively.
biaya perolehan yang diamortisasi masing-
masing sebesar Rp7.833.765 dan
Rp6.655.837.
Untuk tahun yang berakhir pada tanggal 31 For the years ended December 31, 2023 and
Desember 2023 dan 2022, jumlah pendapatan 2022, total interest income from related parties
bunga dari pihak berelasi masing-masing amounted to Rp101,022 and Rp82,508,
sebesar Rp101.022 dan Rp82.508 respectively (Note 39).
(Catatan 39).
29. Beban Bunga 29. Interest Expense
2023 2022
Simpanan dari nasabah Deposits from customers
Deposito berjangka 3,447,478 2,218,978 Time deposits
Giro 287,992 147,950 Current accounts
Tabungan 181,926 146,799 Saving deposits
Simpanan dari bank lain 566,890 486,132 Deposits from other banks
Obligasi subordinasi 4,500 4,500 Subordinated bonds
Beban pembiayaan lainnya 196,601 195,572 Other financing charges
Total 4,685,387 3,199,931 Total
Untuk tahun yang berakhir pada tanggal 31 For the years ended December 31, 2023 and
Desember 2023 dan 2022, jumlah beban 2022, total interest expense from related
bunga dari pihak berelasi masing-masing parties amounted to Rp46,167 and Rp69,702,
sebesar Rp46.167 dan Rp69.702 (Catatan 39). respectively (Note 39).
Sehubungan dengan liabilitas bank umum yang In connection with the commercial bank
dijamin oleh Program Penjaminan Pemerintah, obligations guaranteed by Government
Pemerintah Republik Indonesia telah Guarantee Program, the Indonesian
mendirikan, sebuah lembaga independen Government has established an independent
berdasarkan Undang-Undang Republik institution in accordance with the Republic of
Indonesia No. 24 tahun 2004 tanggal 22 Indonesia Law No. 24 year 2004 dated
September 2004. Berdasarkan peraturan ini, September 22, 2004. Under this Law, The
Lembaga Penjamin Simpanan (LPS) menjamin Deposit Guarantee Institution (Lembaga
dana masyarakat termasuk dana dari bank lain Penjamin Simpanan/LPS), guarantees third
dalam bentuk giro, deposito, sertifikat deposito, parties deposits including deposits from other
tabungan dan/atau bentuk lainnya yang banks in the form of demand deposits, time
dipersamakan dengan itu. deposits, certificates of deposit, saving
deposits and/or other equivalent forms.
Pada tanggal 13 Oktober 2008, Presiden On October 13, 2008, the President of the
Republik Indonesia menetapkan Peraturan Republic of Indonesia approved Government
Pemerintah No. 66 Tahun 2008 tentang Regulation No. 66 Year 2008 regarding the
besaran nilai simpanan yang dijamin LPS. amount of deposits guaranteed by LPS. Based
Berdasarkan peraturan tersebut, nilai simpanan on such regulation, the customers’ guaranteed
yang dijamin untuk setiap nasabah pada satu deposit in a Bank which was previously
Bank yang semula berdasarkan Undang- regulated under Law No. 24 Year 2004
undang No. 24 Tahun 2004 ditetapkan amounted to a maximum of Rp100,000,000
maksimum Rp100.000.000 (nilai penuh) diubah (full amount) was amended to a maximum of
99
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
menjadi maksimum Rp2.000.000.000 (nilai Rp2,000,000,000 (full amount). As of
penuh). Pada tanggal 31 Desember 2023 dan December 31, 2023 and 2022, Bank was a
2022, Bank adalah peserta dari program participant of above guarantee program.
penjaminan tersebut.
Bank telah melakukan pembayaran premi The Bank has paid the premium on the
Program Penjaminan Pemerintah Terhadap Government Guarantee Program for Obligation
Kewajiban Pembayaran Bank Umum masing- of Commercial Banks amounting to Rp196,601
masing sebesar Rp196.601 dan Rp195.572 and Rp195,572 for the year ended in 2023 and
untuk tahun 2023 dan 2022 yang dicatat 2022, respectively, which was recorded as
sebagai beban pembiayaan lainnya. other financing charges.
30. Pendapatan Provisi dan Komisi - Neto 30. Fees and Commissions Income - Net
2023 2022
Pendapatan provisi dan komisi: Provision and commissions income:
Komisi dari kartu debit dan kartu kredit 1,224,610 1,163,614 Commissions from debit and credit cards
Komisi dari kredit 185,059 484,526 Commissions from loan
Pendapatan jasa administrasi 95,362 104,888 Administration fees
Jasa kustodian dan wali amanat 38,157 39,380 Custodian service and trusteeship
Komisi atas jasa 29,266 52,189 Commissions from services
Komisi dari perusahaan asuransi 26,059 41,242 Commissions from insurance companies
Komisi impor dan ekspor 4,788 10,283 Commissions on imports and exports
Penerimaan dari penalti 10,324 10,082 Penalty fees
Komisi jasa remittance 6,582 7,059 Remittance fees
Jasa safe deposit box 5,461 5,608 Safe deposit box fees
Komisi dari bank garansi 3,268 3,672 Commissions from bank guarantees
Lain-lain 42,975 2,686 Others
Total 1,671,911 1,925,229 Total
Beban provisi dan komisi (11,427) (11,749) Fees and commissions expense
Pendapatan provisi dan komisi - neto 1,660,484 1,913,480 Fees and commissions income - net
31. Beban Cadangan Kerugian Penurunan Nilai 31. Provision for Impairment Losses on
Aset Keuangan dan Aset Non-Keuangan - Financial Assets and Non-Financial Assets
Neto - Net
2023 2022
Aset keuangan Financial assets
Kredit yang diberikan (Catatan 11k) 191,820 148,757 Loans (Note 11k)
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain (Catatan 7) 3,373 -- and other banks (Note 7)
Giro pada bank lain Current account with other bank
(Catatan 6) 60 (1,137) (Note 6)
Tagihan akseptasi (Catatan 12) (64) (372) Acceptance receivables (Note 12)
Efek-efek (Catatan 8) (71) (54) Securities (Note 8)
Komitmen dan kontinjensi Commitment and contingencies
(Catatan 24) (186) 256 (Note 24)
194,932 147,450
Aset non-keuangan Non-financial assets
Agunan yang diambil alih (Catatan 14b) 386 390 Foreclosed assets (Note 14b)
Total 195,318 147,840 Total
100
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
32. Beban Umum dan Administrasi 32. General and Administrative
2023 2022
Beban usaha kartu kredit 593,257 716,211 Credit card business expenses
Penyusutan aset tetap Depreciation of fixed assets
(Catatan 13) 270,221 227,196 (Note 13)
Iklan dan promosi 198,105 149,799 Advertising and promotions
Outsource 189,576 187,292 Outsource
Komunikasi 84,522 97,038 Communication
Pemeliharaan dan perbaikan 79,776 65,275 Repairs and maintenance
Levies by the
Iuran Otoritas Jasa Keuangan 67,780 69,100 Financial Service Authority
Listrik dan air 56,855 56,073 Electricity and water
Penyusutan aset hak-guna Depreciation of
(Catatan 13) 45,431 47,547 right-of-use assets (Note 13)
Transportasi 41,437 38,510 Transportation
Pajak dan perizinan 28,159 16,679 Taxes and licenses
Sewa 24,177 27,796 Rent
Perlengkapan kantor 19,671 19,811 Office supplies
Asuransi 8,900 11,346 Insurance
Perjalanan dinas 8,655 9,564 Travelling
Iuran ATM Bersama 5,904 7,420 ATM Bersama contribution
Bank koresponden 4,651 4,093 Corespondence bank
Lain-lain 90,488 95,750 Others
Total 1,817,565 1,846,500 Total
33. Beban Gaji dan Tunjangan Lainnya 33. Salary Expenses and Other Allowances
Beban gaji dan tunjangan lainnya terdiri dari: Salary expenses and other allowances consist
of:
2023 2022
Gaji dan upah 1,190,246 1,101,471 Salaries and wages
Tunjangan makan dan transportasi 62,154 61,669 Transportation and meal allowance
Asuransi Insurance
Pihak berelasi (Catatan 39) 25,822 21,364 Related parties (Note 39)
Pihak ketiga 62,081 58,380 Third parties
Pendidikan dan pelatihan 36,564 36,663 Education and training
Liabilitas imbalan pasca-kerja Post-employment benefits liability
(Catatan 36) 8,160 6,955 (Note 36)
Lain-lain 78,360 72,251 Others
Total 1,463,387 1,358,753 Total
34. Pendapatan (Beban) Non-Operasional - Neto 34. Non-Operating Income (Expenses) - Net
2023 2022
Pendapatan non-operasional 42,050 46,882 Non-operating income
Beban non-operasional (31,799) (20,374) Non-operating expenses
Total 10,251 26,508 Total
101
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. Komitmen dan Kontinjensi 35. Commitments and Contingencies
2023 2022
Komitmen Commitments
Tagihan Komitmen Commitment Receivables
Pembelian spot dan derivatif Outstanding spot and
yang masih berjalan 3,769,058 2,574,238 derivatives purchased
Liabilitas Komitmen Commitment Liabilities
L/C tidak dapat dibatalkan yang Outstanding
masih berjalan irrevocable L/C
Pihak Berelasi (Catatan 39) (1,760) (2,348) Related Parties (Note 39)
Pihak ketiga (296) (117,985) Third parties
Penjualan spot dan derivatif Outstanding spot and
yang masih berjalan (6,421,647) (4,156,594) derivatives sold
Total Liabilitas Komitmen - neto (2,654,645) (1,702,689) Total Commitment Liabilities - net
Kontinjensi Contingencies
Tagihan Kontinjensi Contingent Receivables
Pendapatan bunga dalam Interest income on
penyelesaian 260,533 168,245 non-performing loans
Liabilitas Kontinjensi Contingent Liabilities
Bank garansi Bank guarantees
Pihak berelasi (Catatan 39) (129,727) (130,029) Related parties (Note 39)
Pihak ketiga (233,997) (429,552) Third parties
Total Liabilitas Kontinjensi - neto (103,191) (391,336) Total Contingent Liabilities - net
Liabilitas komitmen dan Commitments and contingent
kontinjensi - neto (2,757,836) (2,094,025) liabilities - net
Jumlah fasilitas kredit (uncommitted) Bank The Bank’s unused loan facilities
kepada nasabah yang belum digunakan pada (uncommitted) granted to customers as of
tanggal 31 Desember 2023 dan 2022 adalah December 31, 2023 and 2022 amounted to
masing-masing sebesar Rp29.282.348 dan Rp29,282,348 and Rp27,837,694, respectively.
Rp27.837.694.
36. Liabilitas Imbalan Pasca-Kerja 36. Post-Employment Benefits Liability
Bank mengakui imbalan pasca-kerja (post- The Bank determines obligation for post-
employment benefit) berdasarkan perhitungan employment benefits based on actuarial
aktuaria yang dilakukan oleh aktuaris calculation performed by an independent
independen, Kantor Konsultan Aktuaria V. actuary, Kantor Konsultan Aktuaria V. Agus
Agus Basuki, berdasarkan laporannya masing- Basuki, based on its reports dated January 18,
masing pada tanggal 18 Januari 2024 dan 10 2024 and January 10, 2023, for 2023 and
Januari 2023 untuk tahun 2023 dan 2022. 2022, respectively. Obligation for post-
Liabilitas imbalan pasti atas imbalan pasca- employment benefits are calculated using the
kerja (post-employment benefit) tersebut “Projected Unit Credit” method with the
dihitung dengan menggunakan metode following significant assumptions:
“Projected Unit Credit” dan asumsi-asumsi
signifikan sebagai berikut:
2023 2022
Tingkat diskonto 6.72% 7.39% Discount rate
Tingkat kenaikan upah (gaji) per tahun 5.00% 5.00% Annual wages (salary) increase
Usia pensiun 55 tahun/years 55 tahun/years Pension age
Tabel TMI-IV-2019/ Tabel TMI-IV-2019/
Tingkat kematian TMI-IV-2019 table TMI-IV-2019 table Mortality rate
102
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Beban yang diakui dalam laporan laba rugi dan Expenses recognized in the statement of profit
penghasilan komprehensif lain adalah sebagai or loss and other comprehensive income were
berikut: as follows:
2023 2022
Beban jasa kini 15,343 14,389 Current service cost
Beban bunga 12,764 13,764 Interest expense
Keuntungan atas kurtailmen (19,947) (21,198) Curtailment gain
Total (Catatan 33) 8,160 6,955 Total (Note 33)
Rekonsiliasi perubahan liabilitas selama tahun The movements of estimated post-employment
berjalan yang diakui di laporan posisi keuangan benefits liability in the statements of financial
adalah sebagai berikut: position are as follows:
2023 2022
Liabilitas pada awal tahun 241,747 225,277 Liability at beginning of year
Penambahan tahun Addition during the
berjalan (Catatan 33) 8,160 6,955 year (Note 33)
Pembayaran selama tahun berjalan (32,294) (38,763) Payment during the year
Jumlah yang diakui di penghasilan Total amount recognized in other
komprehensif lainnya 59,917 48,278 comprehensive income
Liabilitas pada akhir tahun 277,530 241,747 Liability at end of year
Mutasi nilai kini liabilitas imbalan kerja adalah The movements in the present value of
sebagai berikut: liabilities for employee benefits are as follows:
2023 2022
Saldo pada awal tahun 241,747 225,277 Balance at beginning of year
Beban jasa kini 15,343 14,389 Current service cost
Beban bunga 12,764 13,764 Interest cost
Kurtailmen dan penyelesaian (19,947) (21,198) Curtailment and settlement
Manfaat yang dibayarkan (32,294) (38,763) Benefit paid
Kerugian pada kewajiban aktuaria: Actuarial losses on obligation:
Experience adjustment 59,917 48,278 Experience adjustment
Saldo pada akhir tahun 277,530 241,747 Balance at end of year
Mutasi kerugian aktuarial yang diakui sebagai The movements in the balance of actuarial loss
penghasilan komprehensif lain, bruto pajak charged to other comprehensive income, gross
tangguhan: of deferred tax:
2023 2022
Saldo awal (108,947) (60,669) Beginning balance
Kerugian aktuaria yang diakui Actuarial losses
sebagai penghasilan charged to other
komprehensif lain (59,917) (48,278) comprehensive income
Saldo akhir (168,864) (108,947) Ending balance
103
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tabel berikut menunjukkan sensitivitas atas The following table demonstrates the
kemungkinan perubahan tingkat diskonto dan sensitivity to a reasonably possible change in
tingkat kenaikan gaji sebesar 1%, dengan discount rates and salary increment rate
variabel lain dianggap tetap, terhadap nilai kini amounting to 1%, with all other variables held
liabilitas imbalan kerja karyawan: constant, of the present value of employee
benefits liability:
31 Desember/December 31, 2023
Tingkat Diskonto/ Tingkat Kenaikan Gaji/
Discount Rate Salary Increment Rate
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase Decrease Increase Decrease
Dampak pada agregat Effect on the aggregate current
beban jasa kini (585) 637 595 (556) service cost
Dampak pada nilai kini liabilitas Effect on present value of
imbalan kerja karyawan (6,178) 6,667 6,267 (5,915) employee benefits liability
31 Desember/December 31, 2022
Tingkat Diskonto/ Tingkat Kenaikan Gaji/
Discount Rate Salary Increment Rate
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase Decrease Increase Decrease
Dampak pada agregat Effect on the aggregate current
beban jasa kini (428) 458 415 (395) service cost
Dampak pada nilai kini liabilitas Effect on present value of
imbalan kerja karyawan (4,396) 4,650 4,245 (4,092) employee benefits liability
Analisis jatuh tempo yang diharapkan dari Expected maturity analysis of undiscounted
imbalan paska-kerja yang tidak terdiskonto postemployment benefit as of December 31,
pada tanggal 31 Desember 2023 dan 2022 2023 and 2022 are as follows:
adalah sebagai berikut:
2023 2022
Dalam waktu 12 bulan berikutnya 131,858 103,925 Within the next 12 months
Antara 2 sampai 5 tahun 181,247 160,080 Between 2 to 5 years
Antara 5 sampai 10 tahun 222,237 209,585 Between 5 to 10 years
Di atas 10 tahun 2,101,426 1,865,066 Beyond 10 years
Total 2,636,768 2,338,656 Total
37. Laba per Saham Dasar 37. Basic Earnings per Share
Laba per saham dihitung dengan membagi Basic earnings per share is calculated by
laba tahun berjalan yang tersedia bagi dividing the income for the year attributable to
pemegang saham dengan rata-rata tertimbang shareholders by the weighted average number
jumlah saham biasa yang beredar pada tahun of outstanding common shares during the year.
bersangkutan.
2023 2022
Laba tahun berjalan kepada Income for the year attributable to
pemegang saham 3,510,670 4,052,678 shareholders
Rata-rata tertimbang jumlah saham Weighted average number of
biasa yang beredar 11,740,923,365 11,740,923,365 outstanding common shares
Laba per saham dasar (nilai penuh) 299 345 Basic earnings per share (full amount)
104
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. Segmen Operasi 38. Operating Segment
Bank menganalisis segmen secara geografis The Bank performs geographical segment
dimana manajemen menelaah laporan internal analysis whereby management reviews
manajemen secara bulanan untuk masing- monthly management internal report for each
masing area. Berikut adalah ringkasan yang area. The following summary describes each
menjelaskan tiap-tiap area geografis Bank: of the Bank’s geographical area:
• Kantor Pusat terdiri dari Treasury, Card • Head Office consists of Treasury, Card
Center dan unit-unit fungsional dimana Center and other functional divisions,
didalamnya termasuk aset, liabilitas, whereas it includes assets, liabilities,
pendapatan dan beban yang tidak dapat income and expenses that cannot be
dialokasikan. allocated.
• Wilayah Jakarta terdiri dari seluruh kantor • Jakarta region consists of all branches and
cabang dan kantor cabang pembantu di sub-branches in Jabodetabek and Banten
Jabodetabek dan provinsi Banten. province.
• Wilayah Bandung terdiri dari seluruh kantor • Bandung region consists of all branches
cabang dan kantor cabang pembantu di and sub-branches in West Java.
provinsi Jawa Barat.
• Wilayah Medan terdiri dari seluruh kantor • Medan region consists of all branches and
cabang dan kantor cabang pembantu di sub-branches in Sumatera and Batam.
Sumatera dan Batam.
• Wilayah Semarang terdiri dari seluruh • Semarang region consists of all branches
kantor cabang dan kantor cabang pembantu and sub-branches in Central Java.
di provinsi Jawa Tengah.
• Wilayah Surabaya terdiri dari seluruh kantor • Surabaya region consists of all branches
cabang dan kantor cabang pembantu di and sub-branches in East Java, Bali and
provinsi Jawa Timur, Bali dan Nusa Nusa Tenggara.
Tenggara.
• Wilayah Makassar terdiri dari seluruh kantor • Makassar region consists of all branches
cabang dan kantor cabang pembantu di and sub-branches in Sulawesi, Maluku and
Sulawesi, Maluku dan Papua. Papua.
• Wilayah Banjarmasin terdiri dari seluruh • Banjarmasin region consists of all branches
kantor cabang dan kantor cabang pembantu and sub-branches in Kalimantan.
di Kalimantan.
105
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN (Lanjutan) NOTES TO THE FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Kinerja diukur berdasarkan laba segmen sebelum pajak penghasilan, seperti Performance is measured based on segment profit before income tax, as
yang disajikan di dalam laporan internal manajemen yang ditelaah oleh included in the internal management reports that are reviewed by the
manajemen Bank. Informasi mengenai hasil dari tiap area geografis disajikan management of the Bank. Information regarding the results of each
di bawah ini: geographical area are included below:
Tahun yang Berakhir pada tanggal 31 Desember/
Year ended December 31, 2023
Wilayah Wilayah Wilayah Wilayah Wilayah Wilayah Wilayah Total
Kantor Jakarta/ Bandung/ Medan/ Semarang/ Surabaya/ Makassar/ Banjarmasin/ Segmen/
Pusat/ Jakarta Bandung Medan Semarang Surabaya Makassar Banjarmasin Total Eliminasi/ Jumlah/
Keterangan Head Office Region Region Region Region Region Region Region Segment Elimination Total Description
Pendapatan eksternal: External revenue:
Pendapatan bunga bersih 9,310,797 (2,799,641) (202,690) (272,200) (9,849) (236,134) (127,627) (130,511) 5,532,145 -- 5,532,145 Net interest income
Provisi dan komisi bersih 1,481,849 70,735 16,496 15,813 22,821 25,946 13,819 13,005 1,660,484 -- 1,660,484 Net fees and commissions
Keuntungan penjualan Gain on sale of
efek-efek - neto 481,060 27,802 4,485 6,922 3,052 6,023 3,450 2,572 535,366 -- 535,366 securities - net
Pendapatan operasional lainnya 51,076 13,915 2,130 4,091 2,513 3,517 1,473 2,038 80,753 -- 80,753 Other operating income
Pendapatan antar-segmen 4,587,218 4,147,741 348,894 466,196 173,675 480,669 267,463 270,417 10,742,273 (10,742,273) -- Inter-segment revenue
Beban antar-segmen (10,441,398) (138,940) (17,814) (17,547) (57,698) (44,006) (11,713) (13,157) (10,742,273) 10,742,273 -- Inter-segment expenses
Total pendapatan segmen 5,470,602 1,321,612 151,501 203,275 134,514 236,015 146,865 144,364 7,808,748 -- 7,808,748 Total segment revenue
Beban operasional lainnya (2,580,851) (279,573) (95,071) (106,283) (77,703) (155,852) (101,842) (79,095) (3,476,270) -- (3,476,270) Other operating expense
Laba operasi 2,889,751 1,042,039 56,430 96,992 56,811 80,163 45,023 65,269 4,332,478 -- 4,332,478 Operating income
Pendapatan (beban) Non-operating
non-operasional 13,682 (8,846) 308 840 1,191 1,465 1,422 189 10,251 -- 10,251 income (expense)
Total laba segmen Reputable segment
sebelum pajak 2,903,433 1,033,193 56,738 97,832 58,002 81,628 46,445 65,458 4,342,729 -- 4,342,729 income before tax
Aset segmen 122,738,098 60,565,091 5,450,509 7,474,271 3,692,146 8,106,071 4,318,486 4,339,720 216,684,392 (84,634,801) 132,049,591 Reportable segment assets
Liabilitas segmen (102,421,954) (59,531,898) (5,393,769) (7,376,439) (3,634,145) (8,024,441) (4,272,041) (4,274,262) (194,928,949) 84,634,801 (110,294,148) Reportable segment liabilities
Tahun yang Berakhir pada tanggal 31 Desember/
Year ended December 31, 2022
Wilayah Wilayah Wilayah Wilayah Wilayah Wilayah Wilayah Total
Kantor Jakarta/ Bandung/ Medan/ Semarang/ Surabaya/ Makassar/ Banjarmasin/ Segmen/
Pusat/ Jakarta Bandung Medan Semarang Surabaya Makassar Banjarmasin Total Eliminasi/ Jumlah/
Keterangan Head Office Region Region Region Region Region Region Region Segment Elimination Total Description
Pendapatan eksternal: External revenue:
Pendapatan bunga bersih 8,155,868 (1,691,396) (129,782) (166,005) 51,402 (157,436) (107,381) (86,144) 5,869,126 -- 5,869,126 Net interest income
Provisi dan komisi bersih 1,705,537 94,094 21,768 16,530 15,143 30,774 15,454 14,180 1,913,480 -- 1,913,480 Net fees and commissions
Keuntungan penjualan Gain on sale of
efek-efek - neto 377,479 27,736 2,396 7,736 2,245 5,223 4,212 3,711 430,738 -- 430,738 securities - net
Pendapatan operasional lainnya 100,263 21,029 3,515 3,898 2,235 4,734 2,496 3,141 141,311 -- 141,311 Other operating income
Pendapatan antar-segmen 3,289,090 3,350,252 292,448 359,302 136,185 405,634 243,762 215,638 8,292,311 (8,292,311) -- Inter-segment revenue
Beban antar-segmen (8,037,459) (111,004) (16,058) (16,377) (60,094) (29,312) (10,768) (11,239) (8,292,311) 8,292,311 -- Inter-segment expenses
Total pendapatan segmen 5,590,778 1,690,711 174,287 205,084 147,116 259,617 147,775 139,287 8,354,655 -- 8,354,655 Total segment revenue
Beban operasional lainnya (2,478,588) (278,630) (86,874) (98,878) (71,053) (175,783) (92,768) (70,519) (3,353,093) -- (3,353,093) Other operating expense
Laba operasi 3,112,190 1,412,081 87,413 106,206 76,063 83,834 55,007 68,768 5,001,562 -- 5,001,562 Operating income
Pendapatan (beban) Non-operating
non-operasional 21,879 272 351 671 149 1,057 1,842 287 26,508 -- 26,508 income (expense)
Total laba segmen Reputable segment
sebelum pajak 3,134,069 1,412,353 87,764 106,877 76,212 84,891 56,849 69,055 5,028,070 -- 5,028,070 income before tax
Aset segmen 131,936,222 74,981,144 5,864,959 6,687,787 3,705,720 8,973,416 4,825,899 3,850,902 240,826,049 (99,075,600) 141,750,449 Reportable segment assets
Liabilitas segmen (113,650,162) (73,473,589) (5,730,942) (6,519,136) (3,578,961) (8,818,895) (4,690,585) (3,730,099) (220,192,369) 99,075,600 (121,116,769) Reportable segment liabilities
106
Page 445
PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Eliminasi transaksi antar segmen usaha timbul The elimination of intersegment transactions
karena pelaporan segmen internal Bank arose because the Bank’s internal segment
mengambil informasi segmen berdasarkan reporting captures segment information were
setiap wilayah independen yang mungkin based on each independent regions which may
mencakup transaksi antar segmen usaha include intersegment transaction such as
seperti pinjaman ke segmen usaha yang lain. borrowings to another segment.
39. Transaksi dengan Pihak Berelasi 39. Transactions with Related Parties
Rincian transaksi signifikan dengan pihak Details of significant transactions with related
berelasi, kecuali yang menyangkut rahasia parties, except for transactions that are subject
Bank, adalah sebagai berikut: to the Bank’s confidentiality policy, are as
follows:
Tahun yang Berakhir pada tanggal
31 Desember/Year Ended
December 31, 2023
Jumlah/ Persentase (%)/
Jenis Total Percentage (%) Type
Giro pada bank lain (Catatan 6): Current accounts with other banks (Note 6):
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 100 0.00008% Sulawesi Utara dan Gorontalo
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Tengah 4 0.00000% Sulawesi Tengah
Total giro pada bank lain 104 0.00008% Total current accounts with other banks
Efek-efek (Catatan 8): Securities (Note 8):
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 198,288 0.15020% Sulawesi Utara dan Gorontalo
Kredit yang diberikan (Catatan 11): Loans (Note 11):
PT Trans Kalla Makassar 550,000 0.41651% PT Trans Kalla Makassar
PT Duta Visual Nusantara TV 7 124,696 0.09443% PT Duta Visual Nusantara TV 7
PT Trans Retail Indonesia 57,408 0.04347% PT Trans Retail Indonesia
PT Trans Burger 8,501 0.00644% PT Trans Burger
PT Trans Coffee 4,984 0.00377% PT Trans Coffee
PT Trans Entertainment 500,000 0.37865% PT Trans Entertainment
Komisaris dan direksi perusahaan Commissioners and directors of
berelasi dibawah Rp1 miliar 51,070 0.03867% related companies below Rp1 billion
Direksi dan karyawan kunci 5,935 0.00449% Directors and key employees
Lain-lain - di bawah Rp1 miliar 15,998 0.01212% Others - below Rp1 billion
Total kredit yang diberikan 1,318,592 0.99856% Total loans
Aset lain-lain (Catatan 14): Other assets (Note 14):
PT Duta Visual Nusantara TV 7 3,138 0.00238% PT Duta Visual Nusantara TV 7
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 1,071 0.00081% Sulawesi Utara dan Gorontalo
PT Trans Retail Indonesia 1,237 0.00094% PT Trans Retail Indonesia
PT Para Bandung Propertindo 2,045 0.00155% PT Para Bandung Propertindo
PT Trans Entertainment 1,659 0.00126% PT Trans Entertainment
Lain-lain - di bawah Rp 1 miliar 6,601 0.00500% Others - below Rp1 billion
Total aset lain-lain 15,751 0.01193% Total other assets
107
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada tanggal
31 Desember/Year Ended
December 31, 2023
Jumlah/ Persentase (%)/
Jenis Total Percentage (%) Type
Transaksi surat berharga: Securities transactions:
Pembelian 3,731,813 7.24000% Purchase
Penjualan 7,304,962 13.09000% Sale
Giro (Catatan 16) 482,783 0.43770% Current accounts (Note 16)
Tabungan (Catatan 17) 113,643 0.10300% Saving deposits (Note 17)
Deposito berjangka (Catatan 18) 1,717,317 1.55700% Time deposits (Note 18)
Simpanan dari bank lain (Catatan 19) 1,202,082 1.08990% Deposits from other banks (Note 19)
Obligasi subordinasi (Catatan 23) 48,000 0.04350% Subordinated bonds (Note 23)
Beban yang masih harus dibayar dan Accrued expenses and other liabilities
liabilitas lain-lain (Catatan 24) 4,703 0.00430% (Note 24)
Pendapatan bunga (Catatan 28) 101,022 0.98870% Interest income (Note 28)
Beban bunga (Catatan 29) 46,167 0.98530% Interest expenses (Note 29)
Beban asuransi kesehatan karyawan Employees health insurance
PT Asuransi Umum Mega 23,386 1.59810% PT Asuransi Umum Mega
PT PFI Mega Life Insurance 2,436 0.16650% PT PFI Mega Life Insurance
Total beban asuransi kesehatan karyawan 25,822 1.76460% Total employee’s health insurance
Beban Iklan: Advertising expenses:
PT Televisi Transformasi Indonesia 96,443 5.34130% PT Televisi Transformasi Indonesia
PT Trans Digital Media 3,917 0.21690% PT Trans Digital Media
PT Duta Visual Nusantara TV 7 4,662 0.25820% PT Duta Visual Nusantara TV 7
PT Trans News Corpora 1,229 0.06810% PT Trans News Corpora
Lain-lain - di bawah Rp1 miliar 367 0.02030% Others - below Rp1 billion
Total beban iklan 106,618 5.90480% Total Advertising expenses
Pendapatan sewa (Catatan 14a): Rent income (Note 14a):
PT Allo Bank Indonesia Tbk 9,776 23.24850% PT Allo Bank Indonesia Tbk
PT Duta Visual Nusantara TV 7 8,425 20.03570% PT Duta Visual Nusantara TV 7
PT Bank Mega Syariah 5,040 11.98570% PT Bank Mega Syariah
PT Asuransi Umum Mega 4,106 9.76460% PT Asuransi Umum Mega
PT Mega Capital Sekuritas 2,628 6.24970% PT Mega Capital Sekuritas
Lain-lain - di bawah Rp1 miliar 3,125 7.43160% Others - below Rp1 billion
Total pendapatan sewa 33,100 78.71580% Total rent income
Liabilitas komitmen - neto (Catatan 35): Commitment liabilities - net (Note 35):
PT Trans Retail Indonesia 1,760 0.02740% PT Trans Retail Indonesia
Total liabilitas komitmen 1,760 0.02740% Total commitment liabilities
Liabilitas kontinjensi - neto (Catatan 35): Contingent liabilities - net (Note 35):
PT Trans Retail Indonesia 82,200 22.59955% PT Trans Retail Indonesia
PT Trans Fashion Indonesia 41,419 11.38748% PT Trans Fashion Indonesia
PT Alfa Retailindo 5,477 1.50581% PT Alfa Retailindo
Lain-lain - di bawah Rp1 miliar 631 0.17348% Others - below Rp1 billion
Total liabilitas kontinjensi 129,727 35.66633% Total contingent liabilities
108
Page 447
PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada tanggal
31 Desember/Year Ended
December 31, 2022
Jumlah/ Persentase (%)/
Jenis Total Percentage (%) Type
Giro pada bank lain (Catatan 6): Current accounts with other banks (Note 6):
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 100 0.00007% Sulawesi Utara dan Gorontalo
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Tengah 1 0.00000% Sulawesi Tengah
Total giro pada bank lain 101 0.00007% Total current accounts with other banks
Efek-efek (Catatan 8): Securities (Note 8):
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 192,200 0.13560% Sulawesi Utara dan Gorontalo
Kredit yang diberikan (Catatan 11): Loans (Note 11):
PT Trans Kalla Makassar 521,144 0.36764% PT Trans Kalla Makassar
PT Duta Visual Nusantara TV 7 124,696 0.08797% PT Duta Visual Nusantara TV 7
PT Trans Retail Indonesia 121,262 0.08555% PT Trans Retail Indonesia
PT Mega Central Finance 12,732 0.00898% PT Mega Central Finance
PT Trans Burger 9,757 0.00688% PT Trans Burger
PT Mega Auto Finance 9,715 0.00685% PT Mega Auto Finance
PT Trans Coffee 5,000 0.00353% PT Trans Coffee
Komisaris dan direksi perusahaan Commissioners and directors of
berelasi diatas Rp1 miliar 54,315 0.03832% related companies above Rp1 billion
Direksi dan karyawan kunci Directors and key employees
diatas Rp1 miliar 6,440 0.00454% above Rp1 billion
Lain-lain - di bawah Rp1 miliar 15,836 0.01117% Others - below Rp1 billion
Total kredit yang diberikan 880,897 0.62143% Total loans
Aset lain-lain (Catatan 14): Other assets (Note 14):
PT Duta Visual Nusantara TV 7 3,980 0.00281% PT Duta Visual Nusantara TV 7
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 1,083 0.00076% Sulawesi Utara dan Gorontalo
PT Trans Retail 1,039 0.00073% PT Trans Retail
PT Para Bandung Propertindo 1,037 0.00073% PT Para Bandung Propertindo
Lain-lain - di bawah Rp 1 miliar 6,709 0.00474% Others - below Rp1 billion
Total Aset lain-lain 13,848 0.00977% Total Other assets
Transaksi surat berharga: Securities transactions:
Pembelian 2,827,559 4.11000% Purchase
Penjualan 8,940,145 16.95000% Sale
Giro (Catatan 16) 470,942 0.38880% Current accounts (Note 16)
Tabungan (Catatan 17) 145,624 0.12020% Saving deposits (Note 17)
Deposito berjangka (Catatan 18) 1,827,590 1.50890% Time deposits (Note 18)
Simpanan dari bank lain (Catatan 19) 568,738 0.46960% Deposits from other banks (Note 19)
Obligasi subordinasi (Catatan 23) 38,000 0.03140% Subordinated bonds (Note 23)
Beban yang masih harus dibayar dan 5,547 0.00460% Accrued expenses and other liabilities
liabilitas lain-lain (Catatan 24) (Note 24)
Pendapatan bunga (Catatan 28) 82,508 0.90980% Interest income (Note 28)
Beban bunga (Catatan 29) 69,702 2.17820% Interest expenses (Note 29)
Beban asuransi kesehatan karyawan: Employees health insurance:
PT Asuransi Umum Mega 19,464 1.43250% PT Asuransi Umum Mega
PT PFI Mega Life Insurance 1,900 0.13980% PT PFI Mega Life Insurance
Total beban asuransi kesehatan karyawan 21,364 1.57230% Total employee’s health insurance
Beban Iklan: Advertising expenses:
PT Televisi Transformasi Indonesia 87,572 4.74260% PT Televisi Transformasi Indonesia
PT Trans Digital Media 14,143 0.76590% PT Trans Digital Media
PT Duta Visual Nusantara TV 7 6,947 0.37620% PT Duta Visual Nusantara TV 7
PT Trans News Corpora 1,159 0.06280% PT Trans News Corpora
PT Trans Berita Bisnis 1,016 0.05500% PT Trans Berita Bisnis
Lain-lain - di bawah Rp1 miliar 949 0.05140% Others - below Rp1 billion
Total Beban iklan 111,786 6.05390% Total Advertising expenses
109
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada tanggal
31 Desember/Year Ended
December 31, 2022
Jumlah/ Persentase (%)/
Jenis Total Percentage (%) Type
Pendapatan sewa (Catatan 14a): Rent income (Note 14a):
PT Allo Bank Indonesia Tbk 11,705 24.96690% PT Allo Bank Indonesia Tbk
PT Duta Visual Nusantara TV 7 8,425 17.97060% PT Duta Visual Nusantara TV 7
PT Bank Mega Syariah 4,721 10.07000% PT Bank Mega Syariah
PT Asuransi Umum Mega 4,432 9.45350% PT Asuransi Umum Mega
PT Mega Capital Sekuritas 2,900 6.18570% PT Mega Capital Sekuritas
Lain-lain - di bawah Rp1 miliar 4,842 10.32810% Others - below Rp1 billion
Total pendapatan sewa 37,025 78.97490% Total rent income
Liabilitas komitmen - neto (Catatan 35): Commitment liabilities - net (Note 35):
PT Trans Retail Indonesia 2,348 0.05490% PT Trans Retail Indonesia
Total liabilitas komitmen 2,348 0.05490% Total commitment liabilities
Liabilitas kontinjensi - neto (Catatan 35): Contingent liabilities - net (Note 35):
PT Trans Retail Indonesia 63,500 11.34778% PT Trans Retail Indonesia
PT Trans Fashion Indonesia 59,439 10.62205% PT Trans Fashion Indonesia
PT Alfa Retailindo 5,537 0.98949% PT Alfa Retailindo
Lain-lain - di bawah Rp1 miliar 1,553 0.27753% Others - below Rp1 billion
Total liabilitas kontinjensi 130,029 23.23685% Total contingent liabilities
Keterangan: Description:
a. Persentase dari giro pada bank lain, a. Percentages of current account with other
penempatan pada Bank Indonesia dan banks, placement with Bank Indonesia and
bank lain, efek-efek, derivatif, kredit yang other banks, securities, derivative, loans,
diberikan, tagihan akseptasi dan aset lain- acceptance receivable and other assets
lain dihitung terhadap jumlah aset pada are computed based on total assets at
masing-masing tanggal laporan posisi each statements of financial position date.
keuangan.
b. Persentase dari giro, tabungan, deposito b. Percentages of demand deposits, saving
berjangka, simpanan dari bank lain, beban deposits, time deposits, deposits from
yang masih harus dibayar dan liabilitas other banks, accrued expenses and other
lain-lain dihitung terhadap jumlah liabilitas liabilities are computed based on total
pada masing-masing tanggal laporan posisi liabilities at each statements of financial
keuangan. position date.
c. Persentase dari pendapatan bunga c. Percentages of interest income are
dihitung terhadap jumlah pendapatan computed based on total interest income
bunga untuk masing-masing tahun yang for each related year.
bersangkutan.
d. Persentase dari beban bunga dihitung d. Percentages of interest expenses are
terhadap jumlah beban bunga dan computed based on total interest expenses
pembiayaan lainnya untuk masing-masing and other financing charges for each
tahun yang bersangkutan. related year.
e. Persentase dari beban asuransi kesehatan e. Percentages of employee’s health
karyawan dihitung terhadap jumlah beban insurance expense are computed based
karyawan untuk masing-masing tahun yang on total personnel expenses for each
bersangkutan. related year.
f. Persentase dari pendapatan sewa dihitung f. Percentages of rent income are computed
terhadap jumlah pendapatan non- based on total non-operating income for
operasional untuk masing-masing tahun each related year.
yang bersangkutan.
g. Persentase dari beban iklan dihitung g. Percentages of advertising expense are
terhadap jumlah beban umum dan computed based on total general and
administrasi untuk masing-masing tahun administrative expense for each related
yang bersangkutan. year.
110
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
h. Persentase dari pembelian/penjualan surat h. Percentages of purchase/sale of securities
berharga dihitung terhadap total are computed based on total
pembelian/penjualan surat berharga purchase/sale of marketable securities
selama tahun berjalan. during the year.
Pada tanggal 6 Juni 2022, PT Bank Mega Tbk On June 6, 2022, PT Bank Mega Tbk (”Bank”)
(“Bank”) telah menandatangani Perjanjian entered into Assets and Liabilities Transfer
Pengalihan Aset dan Liabilitas dengan PT Allo Agreement with PT Allo Bank Indonesia Tbk
Bank Indonesia Tbk (“Allo Bank”) dimana Allo (”Allo Bank”) whereas Allo Bank transferred its
Bank mengalihkan aset dan liabilitas pihak third party assets and liabilities to the Bank
ketiga kepada Bank dengan total nilai aset with total transferred assets amounting to
yang di transfer sebesar Rp908.131 yang terdiri Rp908,131 which consisted of loans amounted
dari kredit sebesar Rp698.093, agunan yang to Rp698,093, foreclosed assets (AYDA)
diambil alih (AYDA) sebesar Rp175.356, aset amounted to Rp175,356, fixed assets and
tetap dan inventaris kantor sebesar Rp19.979 office supplies amounted to Rp19,979 and
dan properti terbengkalai sebesar Rp14.703. abandoned properties amounted to Rp14,703.
Sedangkan untuk total nilai liabilitas yang Meanwhile, the total transferred liabilities
dialihkan sebesar Rp566.294 yang terdiri dari amounting to Rp566,294 which consisted of
giro sebesar Rp43.022, tabungan sebesar demand deposits amounted to Rp43,022,
Rp48.433 dan deposito (termasuk bunga yang savings amounted to Rp48,433 and deposits
masih harus dibayar) sebesar Rp474.839. Nilai (including accrued interest) amounted to
pengalihan tersebut telah mendapat pendapat Rp474,839. The transfer amount has obtained
kewajaran dari Kantor Jasa Penilai Publik Toto fairness opinion from Public Appraisal Office
Suharto dan Rekan (“KJPP”) yang dalam Toto Suharto dan Rekan (”KJPP”) in Fairness
Laporan Pendapat Kewajaran Opinion Report No. 00148/2.0055-
No. 00148/2.0055-00/BS/07/0060/1/IV/2022 00/BS/07/0060/1/IV/2022 dated April 12, 2022.
tertanggal 12 April 2022.
Sifat hubungan dengan pihak berelasi : The nature of relationship with related parties :
1. Hubungan kepemilikan/pemegang saham yang sama/Related due to the same ownership share
holders
• PT Televisi Transformasi Indonesia
• PT Duta Visual Nusantara TV 7
• PT Para Bandung Propertindo
• PT Mega Capital Sekuritas
• PT Bank Mega Syariah
• PT Asuransi Umum Mega
• PT Mega Corpora
• PT Trans Property
• PT Trans Corpora
• PT CT Corpora
• PT Batam Indah Investindo
• PT Trans Coffee
• PT Mega Central Finance
• PT Anta Express Tour & Travel Service Tbk
• PT Trans Airways
• PT Trans Media Corpora
• PT Trans Rekan Media
• PT Trans Entertainment
• PT Trans Fashion Indonesia
• PT Trans Lifestyle
• PT Para Inti Energy
• PT Para Energy Investindo
• PT Trans Kalla Makassar
111
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• PT Trans Studio
• PT Trans Ice
• PT Mega Auto Finance
• PT Para Bali Propertindo
• PT Mega Indah Propertindo
• PT CT Agro
• PT Kaltim CT Agro
• PT Kalbar CT Agro
• PT Kalteng CT Agro
• PT Metropolitan Retailmart
• PT Mega Finance
• PT Mega Asset Management
• PT PFI Mega Life Insurance
• PT Perkebunan Indonesia Lestari
• PT Perkebunan Inti Indonesia
• PT Vaya Tour
• PT Trans Digital Media
• PT Trans Mart
• PT Trans Grosir Indonesia
• PT Trans Retail Indonesia
• PT Bank Pembangunan Daerah Sulawesi Utara dan Gorontalo
• PT Arah Tumata
• PT Dian Abdi Nusa
• PT Wahana Kutai Kencana
• PT Trans Estate
• PT Trans Studio Balikpapan
• PT Trans Studio Jakarta
• PT Mega Indah Realty Development
• PT Rekreasindo Nusantara
• PT Bank Pembangunan Daerah Sulawesi Tengah
• PT Para Rekan Investama
• PT Trans E Produksi
• PT Indonusa Telemedia
• PT Trans News Corpora
• PT Detik Ini Juga
• PT Tama Komunika Persada
• PT Detik TV Indonesia
• PT Trans Burger
• PT Alfa Retailindo
• PT Trans Rekreasindo
• PT Trans Ritel Properti
• PT Trans Distributor
• PT Trans Importir
• PT Trans Indo Distributor
• PT Trans Indo Treding
• PT Trans Indo Importir
• PT Trans Living Indonesia
• PT Transindo Digital Ritel
• PT Garuda Indonesia (Persero) Tbk
• PT Katingan Agro Resources
• PT CT Agro Sukabumi
• PT CT Global Resources
• PT Lembah Sawit Subur 2
112
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• PT Lembah Sawit Subur 3
• PT Trans Visi Media
• PT Mega Capital Investama
• PT Metro Outlet Indonesia
• PT Trans F&B
• PT Trans Retail
• PT Trans Studio Semarang
• PT Trans Fashion
• PT Trans Properti Indonesia
• PT Trans Studio BSD
• PT CT Corp Infrastruktur Indonesia
• PT Trans Cibubur Property
• PT Trans Realty Development
• PT Citra Bangun Sarana
• PT Karya Tumbuh Bersama Indo
• PT Trans Food Oriental
• PT Trans Media Sosial
• PT Trans Berita Bisnis
• PT Trans Rasa Oriental
• PT Trans Rasa Nippon
• PT Trans Rasa Bali
• PT Trans Pizza Resto
• PT Manajemen Data Corpora
• PT Beautinesia Media Nusantara
• PT Daily Dinamika Kreasi
• PT Multi Citra Abadi
• PT Mahkota Dhuharifqi Mandiri Wisata
• PT Sistem Pembayaran Digital
• PT Vaya Micetama Servindo
• PT Vaya Transport
• PT Yatra Pratama Orient
• PT Ekosistem Kreatif Indonesia
• PT Allo Bank Indonesia Tbk
• PT Vision Cinema Indonesia
• PT Vision Internet Indonesia
• PT Trans Properti Manajemen
• PT Private Investment Indonesia
• PT Pelabuhan Patimban International
• PT Allo Fresh Indonesia
• PT Trans TV Aceh
• PT Trans TV Ambon Ternate
• PT Trans TV Balikpapan
• PT Trans TV Batam Kendari
• PT Trans TV Bengkulu Jember
• PT Trans TV Bukittinggi Gorontalo
• PT Trans TV Cirebon Kediri
• PT Trans TV Denpasar Banjarmasin
• PT Trans TV Jambi Lampung
• PT Trans TV Jayapura Surabaya
• PT Trans TV Madiun Garut
• PT Trans TV Manokwari Kendari
• PT Trans TV Mataram Samarinda
• PT Trans TV Medan Palembang
113
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• PT Trans TV Palangkaraya Palu
• PT Trans TV Pekanbaru Padang
• PT Trans TV Pontianak Manado
• PT Trans TV Semarang Makassar
• PT Trans TV Purwokerto Situbondo
• PT Trans TV Sukabumi Mamuju
• PT Trans TV Sumedang Pangkal Pinang
• PT Trans TV Tegal Malang
• PT Trans TIVI Banten Kaltara
• PT Trans TV Yogyakarta Bandung
• PT Detik TIVI Satu
• PT Detik TIVI Dua
• PT Detik TIVI Tiga
• PT Detik TIVI Empat
• PT Detik TIVI Lima
• PT Detik TIVI Enam
• PT Detik TIVI Tujuh
• PT Detik TIVI Delapan
• PT Detik TIVI Sembilan
• PT Detik TIVI Sepuluh
• PT Detik TIVI Sebelas
• PT Detik TIVI Dua Belas
• PT Detik TIVI Tujuh Belas
• PT Trans Berita Bisnis Satu
• PT Trans Berita Bisnis Dua
• PT Trans Berita Bisnis Empat
• PT Trans Berita Bisnis Lima
• PT Trans Berita Bisnis Tujuh
• PT Trans Berita Bisnis Delapan Belas
• PT Trans Rekan Nusantara 1
• PT Trans Rekan Nusantara 2
• PT Trans Rekan Nusantara 3
• PT Trans Rekan Nusantara 4
• PT Trans Rekan Nusantara 5
• PT Trans Rekan Nusantara 6
• PT Trans Rekan Nusantara 7
• PT Trans Rekan Nusantara 8
• PT Trans Rekan Nusantara 9
• PT Trans Rekan Nusantara Sepuluh
• PT Trans Rekan Nusantara Sebelas
• PT Trans Rekan Nusantara Dua belas
• PT Trans Rekan Nusantara Tiga belas
• PT Trans Rekan Nusantara Empat belas
• PT Trans Rekan Nusantara Lima Belas
• PT Transrekan Nusantara Enam belas
• PT Trans Media Nusantara 1
• PT Trans Media Nusantara 2
• PT Trans Media Nusantara 3
• PT Trans Media Nusantara 4
• PT Trans Media Nusantara 5
• PT Trans Media Nusantara 6
• PT Trans Media Nusantara 7
• PT Trans7 Tanah Datar Sukabumi
114
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• PT Trans7 Yogyakarta Bandung
• PT Trans7 Balikpapan Palangkaraya
• PT Trans7 Aceh
• PT Trans7 Cirebon Kediri
• PT Trans7 Denpasar Banjarmasin
• PT Trans7 Purwokerto Jember
• PT Trans7 Lampung Pekanbaru
• PT Trans7 Bengkulu Jambi
• PT Trans7 Surabaya Manado
• PT Trans7 Tegal Malang
• PT Trans Impor Indonesia
• PT Trans Fashion Impor
• CT Global Finance PTe. Ltd
• Mintville Corporation
• Finegold Resources Ltd
• PT Trans Berita Bisnis Enam
• PT Trans Berita Bisnis Delapan
• PT Trans7 Banten Kaltara
• PT Trans7 Kendari Manokwari
• PT Trans7 Medan Palembang
• PT Trans7 Madiun Garut
• PT Trans7 Sumedang Situbondo
• PT Trans7 Pangkal Pinang Mamuju
• PT Trans7 Semarang Makassar
• PT Trans7 Padang Aceh
• PT Trans7 Ambon Ternate
• PT Trans7 Pontianak Samarinda
• PT Trans7 Palu Gorontalo
• PT Trans7 Kupang Jayapura
• PT Trans7 Batam Mataram
• PT Trans News Production
• Female Daily Pte. Ltd
• Global Air Pte. Ltd
• Pacific Air Holdings Ltd
• Czar Aviation (Bvi) Limited
• PT Bali Properti Developer
• PT Taman Hiburan Cibubur
• PT Taman Hiburan Bali
• PT Rekan Investama Indonesia
• PT Bank KB Bukopin Syariah
• Colink Assets Holding Limited
• CT-Corp Investments Singapore PTE Ltd
• PT Dharya Haddira Kartikatama
• Trans Fashion (Thailand) Company Limited
2. Hubungan keluarga dekat pengendali/ Related to close family member of controller
• PT Para Duta Bangsa
3. Manajemen Kunci 3. Key Management
Dalam menjalankan usahanya, Bank telah In the ordinary course of its business, the
memberikan remunerasi, tunjangan dan Bank has given remuneration, other
fasilitas lainnya kepada Direksi dan Dewan allowances and benefits to Directors and
Komisaris yang dicatat sebagai bagian dari Board of Commissioners which were
beban gaji dan tunjangan lainnya recorded as part of salary expenses and
(Catatan 33). other allowances (Note 33).
115
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada tanggal 31 Desember/
Year Ended December 31, 2023
Tunjangan dan
fasilitas
lainnya/
Jumlah kepala/ Remunerasi/ Other allowance Jumlah/
Headcount Remuneration and benefits Total
Manajemen kunci Key management
Dewan Direksi 8 91,963 154 92,117 Board of Directors
Dewan Komisaris 5 38,144 131 38,275 Board of Commissioners
Sub - total manajemen kunci 13 130,107 285 130,392 Sub - total key management
Komite Audit 2 767 29 796 Audit Committee
Total 15 130,874 314 131,188 Total
Tahun yang Berakhir pada tanggal 31 Desember/
Year Ended December 31, 2022
Tunjangan dan
fasilitas
lainnya/
Jumlah kepala/ Remunerasi/ Other allowance Jumlah/
Headcount Remuneration and benefits Total
Manajemen kunci Key management
Dewan Direksi 7 58,222 140 58,362 Board of Directors
Dewan Komisaris 4 28,961 117 29,077 Board of Commissioners
Sub - total manajemen kunci 11 87,183 257 87,439 Sub - total key management
Komite Audit 2 683 29 712 Audit Committee
Total 13 87,866 286 88,151 Total
40. Masalah Hukum 40. Legal Matters
Antara April 2009 sampai dengan Juli 2010, Between April 2009 and July 2010, there was a
telah terjadi pembobolan dana PT Elnusa Tbk fraud case of PT Elnusa Tbk fund amounting to
sebesar Rp111.000 dengan melibatkan oknum Rp111,000 involving officers of the Bank and
Bank maupun oknum PT Elnusa Tbk dan also personnel of PT Elnusa Tbk and other
pihak-pihak lainnya. parties.
Terhadap kejadian tersebut telah menimbulkan The incident has led to the following cases:
kasus-kasus sebagai berikut:
a. Kasus Tindak Pidana Korupsi a. The Corruption Case
Dalam perkara tindak pidana korupsi pihak In the criminal corruption case, the
Kejaksaan, berdasarkan hasil Indonesian attorney, based on its
penyidikannya, mengindikasikan adanya investigation indicated that there is a fund
korupsi dana PT Elnusa Tbk di Bank yang corruption occured in Bank, involving the
melibatkan oknum dari PT Elnusa Tbk personnel from PT Elnusa Tbk itself.
sendiri. Berdasarkan hasil pemeriksaan Based on the investigation in the
di tingkat Pengadilan Negeri, Pengadilan Indonesian District Court, High Court and
Tinggi dan di tingkat Kasasi terbukti bahwa Court of Cassation, it was proven that this
kasus ini adalah merupakan tindak pidana current case is indeed a corruption. This
korupsi. Kasus ini telah diproses hingga case has been processed up to Indonesia
tingkat Mahkamah Agung R.I. yang artinya Supreme Court of Justice, which means
terhadap perkara tersebut telah this case has a fixed and binding power
mempunyai kekuatan tetap dan mengikat and because of that, the attorney must
(final and binding) dan karenanya pihak execute the final verdict regarding the
Kejaksaan wajib untuk segera case.
melaksanakan (eksekusi) terhadap
keputusan tersebut.
Keputusan tersebut diputuskan pada The verdict was decided on August 29,
tanggal 29 Agustus 2012 melalui Rapat 2012 through the Consultative Meeting of
Permusyawaratan Mahkamah Agung R.I., Indonesia Supreme Court of Justice
dimana Mahkamah Agung telah whereby the court decided and verdict all
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
memutuskan dan menyatakan Para the defendants as guilty of violating the law
Terdakwa bersalah melakukan perbuatan on corruption and were required to return
melawan hukum berupa tindak pidana all the money to the State and PT Elnusa
korupsi dan wajib untuk mengembalikan Tbk.
dana (yang di korupsinya) kepada Negara
cq PT Elnusa Tbk.
Atas putusan tersebut Kejaksaan Negeri Based on the verdict of district attorneys
selaku pihak eksekutor/pelaksana as the executor of the verdict, they must
eksekusi, wajib menjalankan proses exercise the execution process to all the
eksekusi terhadap seluruh barang atau material or money that had been
harta kekayaan yang telah disita oleh confiscated by court which will be
pengadilan untuk kemudian dilakukan auctioned whereby the proceeds therein
pelelangan dan hasilnya masing-masing would be returned to the State and
akan diserahkan kepada Negara cq PT Elnusa Tbk. If the confiscated material
PT Elnusa Tbk. Apabila harta kekayaan is not enough to cover the corruption
yang disita ternyata tidak mencukupi untuk amount that need to be returned to PT
mengembalikan dana PT Elnusa Tbk yang Elnusa Tbk, the court will seize and
dikorupsi, maka pihak Kejaksaan akan confiscate all the property that are owned
melakukan perampasan dan penyitaan by the defendant in order to return the fund
terhadap seluruh harta kekayaan para that has been corrupted to the State and
terdakwa/terpidana guna mengembalikan PT Elnusa Tbk.
dana yang dikorupsinya tersebut kepada
Negara cq PT Elnusa Tbk.
Bahwa kemudian salah satu terdakwa Eventually, one of the defendant in
dalam kasus tipikor yakni Santun corruption case, namely Santun
Nainggolan, telah mengajukan upaya Nainggolan, has submitted a legal effort of
hukum Peninjauan Kembali kepada Judicial Review to Indonesia Supreme
Mahkamah Agung R.I. terhadap putusan Court of Justice in response to the
kasasi dalam perkara tipikor tersebut, Cassation’s decision in the corruption
Mahkamah Agung Republik Indonesia case, Indonesia Supreme Court of Justice
pada tanggal 6 Januari 2016 telah on January 6, 2016 decided to decline the
memutuskan Menolak Permohonan appeal of Judicial Review from Santun
Peninjauan Kembali dari Santun Nainggolan.
Nainggolan.
Sampai dengan tanggal penyelesaian Until the completion date of these financial
laporan keuangan ini, tidak terdapat statements, there is no information update
informasi baru terkait kasus tindak pidana regarding this corruption case.
korupsi ini.
b. Kasus Perdata b. Civil Case
Bank telah menjadi pihak tergugat dalam The Bank has been the defendant of the
kasus perdata yang diajukan oleh civil case against PT Elnusa Tbk (the
PT Elnusa Tbk (pihak penggugat), dimana plaintiff), in which the plaintiff filed a case
penggugat mengajukan gugatan perbuatan against law towards the Bank due to an
melawan hukum terhadap Bank karena indication of certification of deposit forgery
adanya pemalsuan sertifikat deposito amounting to Rp111,000. On March 22,
berjangka dengan gugatan material 2012, the South Jakarta Disctrict Court of
sebesar Rp111.000. Pada tanggal Justice granted the plaintiff charges and
22 Maret 2012, Majelis Hakim Pengadilan obligated the Bank to return the plaintiff’s
Negeri Jakarta Selatan mengabulkan fund plus a certain amount of interest.
sebagian gugatan penggugat dan
menghukum Bank untuk mengembalikan
dana milik penggugat beserta sejumlah
bunga tertentu.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Terkait dengan keputusan Pengadilan In relation to the decision of the South
Negeri Jakarta Selatan tersebut, Bank Jakarta District Court, the Bank filed a
telah mengajukan upaya hukum hingga legal appeal up to judicial review to the
peninjauan kembali ke Mahkamah Agung Indonesia Supreme Court which resulted
R.I. yang berakhir dengan penolakan dan in rejection of the judicial review submitted
guna mempertahankan haknya, Bank pada by the Bank and to protect its right, the
tanggal 19 September 2016 telah Bank, on September 19, 2016 had filed a
mengajukan gugatan perlawanan melalui tierce opposition through South Jakarta
Pengadilan Negeri Jakarta Selatan atas District Court against execution appeal
permohonan eksekusi yang diajukan oleh filed by PT Elnusa Tbk which has been
PT Elnusa Tbk yang dilanjutkan dengan followed by an appeal to the Jakarta High
pengajuan banding ke Pengadilan Tinggi Court, and is currently in the process of
Jakarta, dan saat ini sedang dalam proses cassation at the Indonesia Supreme Court
kasasi di Mahkamah Agung R.I. as stated in the Minutes of Statement of
sebagaimana yang tertuang dalam Risalah Cassation Application No.
Pernyataan Permohonan Kasasi Nomor 162/Pdt.G/Plw/2016/PN.Jkt.Sel dated
162/Pdt.G/Plw/2016/PN.Jkt.Sel bertanggal June 19, 2023 Jo. Minutes of Acceptance
19 Juni 2023 Jo. Risalah Penerimaan of Memorandum of Cassation No.
Memori Kasasi Nomor 162/Pdt.G Plw/2016/PN.Jkt.Sel dated June
162/Pdt.G/Plw/2016/PN.Jkt.Sel bertanggal 27, 2023.
27 Juni 2023 .
Pada tanggal 10 Mei 2017, melalui surat On May 10, 2017, through letter No. W10-
No. W10-U3/1882/Hk.02/5/2017 Perihal U3/ 1882/Hk.02/5/2017 Regarding the
Penundaan Lelang, Ketua Pengadilan Postponed Auction, the Head of South
Negeri Jakarta Selatan telah menunda Jakarta District Court has postponed the
pelaksanaan (eksekusi) lelang (hingga execution of the auction (until further
pemberitahuan lebih lanjut dari Pengadilan notice from the South Jakarta District
Negeri Jakarta Selatan) dikarenakan masih Court) due to the ongoing tierce opposition
adanya perkara perlawanan yang masih and peaceful settlement effort.
berjalan dan adanya upaya perdamaian
yang sedang berlangsung.
Bahwa Mahkamah Agung dalam The Supreme Court, in its decision
putusannya terhadap perkara tipikor towards the corruption case decided that
menyatakan bahwa para terpidana the defendants were found guilty of
dinyatakan bersalah telah melakukan commiting unlawful action of corruption
perbuatan melanggar hukum berupa tindak and because of that, each of the
pidana korupsi dan karenanya masing- defendants will be sentenced to
masing pelaku dihukum penjara sesuai imprisonment which terms was parralel to
dengan tingkat perbuatannya dan pada level of action taken. At the same time, all
saat yang bersamaan para terpidana wajib the defendants must return and pay
untuk mengembalikan dan membayar ganti compensations to the State and PT Elnusa
rugi/denda kepada Negara cq. PT Elnusa Tbk. While in the civil case submitted by
Tbk. Di lain pihak dalam perkara gugatan PT Elnusa Tbk, the Bank is found guilty of
perdata yang diajukan PT Elnusa Tbk, committing unlawful action and is required
Bank dinyatakan telah melakukan to pay the fine of Rp111,000 to PT Elnusa
perbuatan melanggar hukum dan wajib Tbk.
untuk membayar kepada PT Elnusa Tbk
sebesar Rp111.000.
Pada 2017, Pengadilan Negeri Jakarta In 2017, the South Jakarta District Court
Selatan telah mengumumkan akan has announced that it will conduct an
melakukan lelang terhadap obyek sita auction against the object of confiscation,
jaminan, akan tetapi kemudian sebelum but then before the auction is held, the
lelang dilaksanakan, Ketua Pengadilan Head of South Jakarta District Court
Negeri Jakarta Selatan mengeluarkan issued a Stipulation to postpone the
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Penetapan menunda eksekusi lelang, execution of the auction, until the
antara lain dengan alasan masih settlement of the ongoing process of
berjalannya proses Gugatan Perlawanan Resistance Lawsuit, as described above,
sebagaimana diuraikan diatas hingga or peaceful settlement from both parties.
selesai atau kedua belah pihak melakukan
perdamaian atas kasus tersebut.
Sehubungan dengan kasus di atas, Bank In relation to the case above, the Bank has
memenuhi permintaan dari regulator antara received a request from regulator to,
lain untuk membentuk dana cadangan among others, create an escrow account
dalam escrow account sebesar Rp206.630 amounting to Rp206,630 until the disputes
sampai sengketa tersebut selesai (Catatan are settled (Note 14).
14).
41. Aset dan Liabilitas Moneter dalam Mata 41. Assets and Liabilities Denominated in
Uang Asing Foreign Currency
Posisi aset (sebelum dikurangi dengan Monetary asset (before deducting the
cadangan kerugian penurunan nilai) dan allowance for impairment losses) and liability
liabilitas moneter dalam mata uang asing position denominated in foreign currencies are
adalah sebagai berikut: as follows:
2023 2022
Aset Assets
Kas (Catatan 4) 116,590 212,024 Cash (Note 4)
Giro pada Bank Indonesia Current accounts with Bank Indonesia
(Catatan 5) 461,910 636,711 (Note 5)
Giro pada bank lain Current accounts with other
(Catatan 6) 605,892 732,709 banks (Note 6)
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain (Catatan 7) -- 1,665,722 and other banks (Note 7)
Efek-efek (Catatan 8) 212,910 208,688 Securities (Note 8)
Tagihan derivatif (Catatan 10) 20,974 10,119 Derivatives receivable (Note 10)
Kredit yang diberikan (Catatan 11) 10,889,335 12,324,578 Loans (Note 11)
Tagihan akseptasi (Catatan 12) -- 53,031 Acceptance receivable (Note 12)
Aset lain-lain (Catatan 14) 62,856 46,906 Other assets (Note 14)
Total 12,370,467 15,890,488 Total
Liabilitas Liabilities
Liabilitas segera 2,529 6,304 Obligations due immediately
Simpanan dari nasabah Deposit from customers
(Catatan 16, 17 dan 18) 10,156,031 12,876,010 (Notes 16, 17 and 18)
Simpanan dari bank lain Deposits from other banks
(Catatan 19) 461,357 394,597 (Note 19)
Liabilitas derivatif (Catatan 10) 18,931 66,818 Derivatives payable (Note 10)
Utang akseptasi (Catatan 12) -- 53,031 Acceptance payable (Note 12)
Beban yang masih harus
dibayar dan liabilitas Accrued expenses
lain-lain (Catatan 24) 62,710 157,384 and other liabilities (Note 24)
Pinjaman diterima (Catatan 22) 692,865 856,213 Fund borrowings (Note 22)
Total 11,394,423 14,410,357 Total
Posisi aset (liabilitas) - neto 976,044 1,480,131 Asset (Liabilities) position - net
119
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Posisi Devisa Neto (“PDN”) Bank adalah The Bank’s Net Open Position (“NOP”) was as
sebagai berikut: follows:
31 Desember/December 31, 2023
Mata uang asing
(dalam nilai penuh)/
Foreign currencies
(in full amount) Ekuivalen Rupiah/Equivalent in Rupiah
Posisi Devisa
Neto/
Aset/ Liabilitas/ Aset/ Liabilitas/ Net Open
Assets Liabilities Assets Liabilities Position
Dolar Amerika Serikat 933,156,369 941,456,794 14,367,809 14,495,610 127,801 United States Dollar
Yen Jepang 2,885,764,031 3,073,889,649 314,188 334,670 20,482 Japanese Yen
Dolar Singapura 8,153,001 8,882,993 95,197 103,721 8,524 Singapore Dollar
Euro Eropa 7,984,589 7,999,796 136,044 136,303 259 European Euro
Dolar Hong Kong 1,792,577 1,562,064 3,533 3,078 455 Hong Kong Dollar
Dolar Selandia Baru 200,682 370,327 1,960 3,616 1,656 New Zealand Dollar
Poundsterling Inggris 4,646,078 4,614,507 91,187 90,567 620 Great Britain Poundsterling
Yuan China 5,233,201 5,516,419 11,356 11,971 615 Chinese Yuan
Franc Swiss 63,813 79,392 1,168 1,453 285 Swiss Franc
Dolar Australia 22,411,209 22,484,754 235,783 236,557 774 Australian Dollar
15,258,225 15,417,546 161,471
Total Modal Tier I dan Tier II
bulan Desember 2023, setelah Total Tier I and Tier II Capital of
dikurangi dengan modal December 2023 net of capital
pengurang 21,629,212 deduction
Rasio PDN 0.75% NOP Ratio
31 Desember/December 31, 2022
Mata uang asing
(dalam nilai penuh)/
Foreign currencies
(in full amount) Ekuivalen Rupiah/Equivalent in Rupiah
Posisi Devisa
Neto/
Aset/ Liabilitas/ Aset/ Liabilitas/ Net Open
Assets Liabilities Assets Liabilities Position
Dolar Amerika Serikat 1,127,463,056 1,127,847,266 17,551,781 17,557,762 5,981 United States Dollar
Yen Jepang 1,370,255,697 1,455,678,373 161,430 171,493 10,063 Japanese Yen
Dolar Singapura 10,458,313 10,934,022 121,242 126,757 5,515 Singapore Dollar
Euro Eropa 11,768,779 12,208,792 195,147 202,443 7,296 European Euro
Dolar Hong Kong 5,645,938 6,155,767 11,272 12,290 1,018 Hong Kong Dollar
Dolar Selandia Baru 962,762 710,515 9,484 6,999 2,485 New Zealand Dollar
Poundsterling Inggris 6,457,514 6,538,189 121,311 122,827 1,516 Great Britain Poundsterling
Yuan China 10,779,209 6,958,333 24,134 15,579 8,555 Chinese Yuan
Franc Swiss 134,109 132,412 2,257 2,228 29 Swiss Franc
Dolar Australia 28,672,377 28,570,674 302,720 301,646 1,074 Australian Dollar
18,500,778 18,520,024 43,532
Total Modal Tier I dan Tier II
bulan Desember 2022, setelah Total Tier I and Tier II Capital of
dikurangi dengan modal December 2022 net of capital
pengurang 20,571,769 deduction
Rasio PDN 0,21% NOP Ratio
Berdasarkan peraturan BI mengenai PDN In accordance with BI regulation concerning
sebagaimana telah direvisi melalui Peraturan NOP as amended by BI Regulation No.
BI No. 6/20/PBI/2004 pada tanggal 15 Juli 6/20/PBI/2004 on July 15, 2004 and as further
2004, yang terakhir diperbarui dengan amended by BI Regulation No. 12/10/PBI/2010
Peraturan BI No. 12/10/PBI/2010 tanggal 1 Juli dated July 1, 2010, the maximum NOP of
2010, PDN bank setinggi-tingginya adalah 20% banks should be at the most 20% of capital.
dari modal. PDN merupakan jumlah absolut NOP represents an absolute amount arising
dari selisih antara aset dan liabilitas dalam from the differences between the assets and
mata uang asing, baik yang terdapat di laporan liabilities in foreign currencies in the
posisi keuangan maupun rekening statements of financial position and
administratif. PDN Bank pada tanggal administrative accounts. The NOP of the Bank
31 Desember 2023 dan 2022 telah memenuhi as of December 31, 2023 and 2022 is in
ketentuan BI. compliance with BI regulations.
42. Kegiatan Wali Amanat 42. Trusteeship Activities
Bank memperoleh izin untuk The Bank was granted with the license to
menyelenggarakan kegiatan usaha sebagai conduct trusteeship activity from BAPEPAM-
wali amanat dari BAPEPAM-LK berdasarkan LK based on the decision letter No. 20/STTD-
surat keputusan No. 20/STTD-WA/PM/2000 WA/PM/2000 dated August 2, 2000. The
pada tanggal 2 Agustus 2000. Jasa-jasa yang services provided by the Bank as a trustee are
dilakukan oleh Bank sebagai wali amanat as follows:
adalah sebagai berikut:
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
a. Mewakili kepentingan pemegang obligasi a. Represents the bondholders in any court
baik di dalam dan di luar pengadilan dalam and outside the court on any legal actions
melakukan tindakan hukum yang berkaitan that are related to the bondholders’
dengan kepentingan pemegang obligasi; interest;
b. Menyampaikan informasi lengkap secara b. Submits complete information concerning
terbuka mengenai kualifikasinya sebagai its qualification as Trustee in the
Wali Amanat dalam prospektus; prospectus;
c. Memberikan laporan kepada Otoritas Jasa c. Reports directly to Financial Services
Keuangan, Bursa Efek dan pemegang Authority, Stock Exchange and to the
obligasi baik secara langsung atau melalui bondholders, directly or through Stock
Bursa Efek dalam hal emiten telah cidera Exchange when the issuer has not
janji atau terjadi keadaan yang dapat complied with the agreement or any
membahayakan kepentingan pemegang condition that will be disadvantageous to
obligasi; the bondholders;
d. Melakukan pengawasan atau pemantauan d. Perform periodic monitoring or supervision
secara berkala mengenai perkembangan on the development of the issuer’s
pengelolaan usaha emiten berdasarkan business based on financial reports or
laporan keuangan atau laporan lainnya; others reports; and
dan
e. Memberikan nasihat yang diperlukan e. Provides necessary advisory services to
emiten sehubungan dengan perjanjian issuer in connection with the trusteeship
perwaliamanatan. agreement.
Untuk tahun yang berakhir 31 Desember 2023, For the year ended December 31, 2023, the
Bank bertindak sebagai Wali Amanat atas Bank acted as Trustee for 96 bonds issuance,
96 emisi obligasi, 32 emisi medium-term notes, 32 medium-term notes issuance, 30 sukuk
30 emisi sukuk, dan 3 emisi sukuk medium- issuance, and 3 sukuk medium-term notes
term notes. Jumlah nilai obligasi yang issuance. The total value of the bonds issued
diterbitkan adalah sebesar Rp89.941.805 dan amounted to Rp89,941,805 and
USD19,166,167 (dalam nilai penuh). USD19.166.167 (in full amount).
Untuk tahun yang berakhir 31 Desember 2022, For the year ended December 31, 2022, the
Bank bertindak sebagai Wali Amanat atas Bank acted as Trustee for 103 bonds issuance,
103 emisi obligasi, 37 emisi medium-term notes 37 medium-term notes issuance and 30 sukuk
dan 30 emisi sukuk dengan jumlah nilai obligasi issuance. The total value of the bonds issued
yang diterbitkan sebesar Rp108.020.374 dan amounted to Rp108,020,374 and
USD23,333,333 (dalam nilai penuh). USD23.333.333 (in full amount).
43. Kegiatan Jasa Kustodian 43. Custodian Services Activities
Bank dapat bertindak sebagai Bank Kustodian The Bank is allowed to act as Custodian Bank
berdasarkan surat izin dari Badan Pengawas based on the license from the Capital Market
Pasar Modal dan Lembaga Keuangan No. Supervisory Agency and Financial Institution
KEP-01/PM/ Kstd/2001 tanggal 18 Januari based on the letter No. KEP-01/PM/Kstd/2001
2001. dated January 18, 2001.
Kustodian Umum meliputi: General Custody encompasses:
• Safekeeping (penyimpanan dan • Safekeeping (storage and administration of
pengadministrasian efek-efek) securities)
• Settlement and transaction handling • Settlement and transaction handling
(penanganan dan penyelesaian transaksi (handling and settlement of the transaction
penjualan/pembelian efek-efek) of sales/purchases of securities)
• Corporate action (pengurusan hak-hak • Corporate action (handling customer’s
nasabah sehubungan dengan kepemilikan rights in relation with the ownership of
efek-efek nasabah) securities)
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Proxy (mewakili nasabah dalam Rapat • Proxy (as a customer representative at the
Umum Pemegang Saham berdasarkan General Meeting of Shareholders based on
surat kuasa) powers of attorney)
• Pelaporan • Reporting
Kustodian Reksa Dana meliputi: Mutual Fund Custody encompasses:
• Unit Registry (pencatatan dan • Registry Unit (registration and
pengadministrasian unit reksa dana) administration of mutual fund unit)
• Fund Accounting (penitipan kolektif, • Fund Accounting (collective custody, mutual
pengadministrasian portofolio reksa dana fund administration and portfolio Net Asset
dan penghitungan Nilai Aset Bersih) Value calculation)
• Pelaporan • Reporting
• Penyimpanan efek-efek lain sesuai • Storage of other securities in compliance
peraturan yang berlaku with the prevailing regulations
Pada tanggal 31 Desember 2023 dan 2022, As of December 31, 2023 and 2022, the value
nilai portofolio dalam administrasi kustodian of the portfolio under administration of the
Bank masing-masing sebesar Rp41.953.296 Bank’s custodian amounted to Rp41,953,296
dan Rp44.723.440. and Rp44,723,440, respectively.
44. Pengukuran Nilai Wajar 44. Fair Value Measurements
Tabel dibawah menyajikan perbandingan The table below summarizes the comparison
antara nilai tercatat dan nilai wajar dari semua between the carrying amounts and fair values
aset dan liabilitas keuangan disajikan per of all financial assets and liabilities presented
kategori dari instrumen keuangan. Nilai wajar per category of financial instruments. The fair
yang diungkapkan adalah berdasarkan values disclosed are based on relevant
informasi relevan yang tersedia pada tanggal information available as of December 31, 2023
31 Desember 2023 dan 2022, dan tidak and 2022, and not updated to reflect changes
diperbarui untuk mencerminkan perubahan in market conditions which have occurred after
dalam kondisi pasar yang telah terjadi setelah this date.
tanggal ini.
31 Desember/December 31
2023 2022
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying value Fair value Carrying value Fair value
Aset Keuangan Financial Assets
Nilai wajar melalui laba rugi Fair value through profit or loss
Efek-efek 2,156,712 2,156,712 1,520,017 1,520,017 Securities
Tagihan derivatif 20,974 20,974 10,119 10,119 Derivative receivable
2,177,686 2,177,686 1,530,136 1,530,136
Nilai wajar melalui penghasilan Fair value through other
Komprehensif lain comprehensive income
Efek-efek 35,467,876 35,467,876 37,657,009 37,657,009 Securities
Biaya perolehan yang Diamortisasi Amortized cost
Kas 855,222 855,222 901,616 901,616 Cash
Giro pada Current accounts with
Bank Indonesia 6,822,433 6,822,433 8,691,986 8,691,986 Bank Indonesia
Giro pada Current accounts
bank lain 644,673 644,673 757,620 757,620 with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 3,352,627 3,352,627 9,164,176 9,164,176 Indonesia and other banks
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 7,215,441 7,215,441 3,254,705 3,254,705 agreement to resell
Kredit yang diberikan 65,688,080 66,279,088 69,717,327 70,710,912 Loans
Tagihan akseptasi -- -- 52,965 52,965 Acceptances receivable
Aset lain-lain - neto*) 1,525,993 1,525,993 1,348,412 1,348,412 Other assets - net*)
86,104,469 86,695,477 93,888,807 94,882,392
Total 123,750,031 124,341,039 133,075,952 134,069,537 Total
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga, dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities, and restricted assets
122
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31
2023 2022
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying value Fair value Carrying value Fair value
Liabilitas Keuangan Financial Liabilities
Nilai wajar melalui Fair value through
laba rugi profit or loss
Liabilitas derivatif 18,931 18,931 66,818 66,818 Derivatives payable
Diukur pada biaya Measured at
perolehan diamortisasi amortized cost
Liabilitas segera 296,179 296,179 245,593 245,593 Obligations due immediately
Simpanan nasabah Deposits from customers
Giro 10,125,725 10,125,725 12,818,842 12,818,842 Current accounts
Tabungan 15,662,241 15,662,241 14,731,561 14,731,561 Savings deposits
Deposito berjangka 63,647,784 63,647,784 75,399,264 75,399,264 Time deposits
Simpanan dari bank lain Deposits from other banks
Call money 3,244,212 3,244,212 389,188 389,188 Call money
Giro 246,028 246,028 574,181 574,181 Current accounts
Tabungan 73,176 73,176 116,921 116,921 Savings deposits
Deposito berjangka 309,180 309,180 466,406 466,406 Time deposits
Utang akseptasi -- -- 53,031 53,031 Acceptances payable
Pinjaman yang diterima 2,909,228 2,909,228 1,856,213 1,856,213 Fund Borrowings
Obligasi subordinasi - neto 50,000 50,000 50,000 50,000 Subordinated bonds - net
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 12,573,231 12,573,231 13,263,387 13,263,387 repurchased agreements
Beban yang masih harus
dibayar dan liabilitas Accrued expenses
lain-lain**) 427,497 427,497 422,597 422,597 and other liabilities**)
109,564,481 109,564,481 120,387,184 120,387,184
Total 109,583,412 109,583,412 120,454,002 120,454,002 Total
**) Termasuk di dalam liabilitas lain-lain merupakan bunga yang masih harus dibayar, setoran jaminan, dan kewajiban pembelian surat berharga/
Included in other liabilities are accrued interest payables, lease liabilities, guarantee deposits, and liabilities to purchase of marketable securities
Berikut metode dan asumsi yang digunakan The following methods and assumptions are
untuk perkiraan nilai wajar: used to estimate the fair value:
Nilai wajar aset dan liabilitas keuangan tertentu Fair values of certain financial assets and
selain derivatif dan kredit yang diberikan liabilities other than derivatives and loans are
mendekati nilai tercatat karena instrumen approximately the same with their carrying
keuangan tersebut memiliki jangka waktu jatuh amounts due to the short-term maturities of
tempo yang singkat dan/atau suku bunganya these financial instruments and/or repriced
sering ditinjau ulang. frequently.
Nilai wajar tagihan dan liabilitas derivatif The fair value of derivative receivable and
dihitung berdasarkan metodologi yang payable are calculated based on methodology
dijelaskan dalam Catatan 2i dan 10. as disclosed in Notes 2i and 10.
Nilai wajar dari kredit yang diberikan dinilai The fair value of loans are determined by
menggunakan diskonto arus kas berdasarkan discounting cash flows using current market
tingkat suku bunga pasar terkini. interest rate.
Bank menggunakan hierarki berikut untuk The Bank adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar determining and disclosing the fair value of
dari aset dan liabilitas: assets and liabilities:
• Level 1 : harga kuotasian (tanpa • Level 1 : quoted (unadjusted) market prices
penyesuaian) di pasar aktif untuk aset atau in active market for identical assets or
liabilitas yang identik. liabilities.
• Level 2 : input selain harga kuotasian yang • Level 2 : inputs other than quoted prices
termasuk dalam Level 1 yang dapat included within Level 1 that are observable
diobservasi untuk aset dan liabilitas baik for the asset or liability either directly
secara langsung (misalnya harga) atau (example, price) or indirectly;
secara tidak langsung;
• Level 3 : input untuk aset dan liabilitas yang • Level 3 : inputs for the asset and liability
bukan berdasarkan data pasar yang dapat that are not based on observable market
diobservasi (input yang tidak dapat data (unobservable inputs).
diobservasi).
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tabel di bawah ini menunjukkan aset dan The table below show the assets and liabilities
liabilitas yang diukur pada nilai wajar yang measured at fair value categorized according
dikelompokkan berdasarkan hierarki nilai wajar: to the fair value hierarchy:
31 Desember/December 31, 2023
Nilai wajar/Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset yang diukur pada nilai wajar Assets measured at fair value
Efek-efek yang diukur
pada nilai wajar Securities at fair value
melalui laba rugi 2,156,712 2,156,712 -- -- through profit and loss
Tagihan derivatif 20,974 -- 20,974 -- Derivative receivable
Efek-efek yang diukur
pada nilai wajar Securities at fair value
melalui penghasilan through other
komprehensif lain 35,467,876 35,467,876 -- -- comprehensive income
Total aset yang diukur Total assets measured
pada nilai wajar 37,645,562 37,624,588 20,974 -- at fair value
Aset yang nilai wajarnya Assets for which fair value
diungkapkan are disclosed
Kredit yang diberikan 65,688,080 -- 65,869,199 409,889 Loans
Agunan yang diambil alih 1,327,078 -- -- 1,327,078 Foreclosed assets
Aset tetap 5,994,863 -- -- 5,994,863 Fixed Assets
Total aset yang nilai Total assets for which
wajarnya diungkapkan 73,010,021 -- 65,869,199 7,731,830 fair value are disclosed
Liabilitas yang diukur Liabilities measured at
pada nilai wajar fair value
Liabilitas derivatif 18,931 -- 18,931 -- Derivative payable
Total liabilitas yang diukur Total liabilities measured at
pada nilai wajar 18,931 -- 18,931 -- fair value
31 Desember/December 31, 2022
Nilai wajar/Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset yang diukur pada nilai wajar Assets measured at fair value
Efek-efek yang diukur
pada nilai wajar Securities at fair value
melalui laba rugi 1,520,017 1,520,017 -- -- through profit and loss
Tagihan derivatif 10,119 -- 10,119 -- Derivative receivable
Efek-efek yang diukur
pada nilai wajar Securities at fair value
melalui penghasilan through other
komprehensif lain 37,657,009 37,657,009 -- -- comprehensive income
Total aset yang diukur Total assets measured
pada nilai wajar 39,187,145 39,177,026 10,119 -- at fair value
Aset yang nilai wajarnya Assets for which fair value
diungkapkan are disclosed
Kredit yang diberikan 69,717,327 -- 70,430,078 280,834 Loans
Agunan yang diambil alih 1,391,294 -- -- 1,391,294 Foreclosed assets
Aset tetap 6,161,272 -- -- 6,161,272 Fixed Assets
Total aset yang nilai Total assets for which
wajarnya diungkapkan 77,269,893 -- 70,430,078 7,833,400 fair value are disclosed
Liabilitas yang diukur Liabilities measured at
pada nilai wajar fair value
Liabilitas derivatif 66,818 -- 66,818 -- Derivative payable
Total liabilitas yang diukur Total liabilities measured at
pada nilai wajar 66,818 -- 66,818 -- fair value
Nilai wajar dari tanah dan bangunan dihitung Fair values of land and buildings are calculated
dengan menggunakan pendekatan using the comparable market approach,
perbandingan pasar, pendekatan pendapatan, income approach and cost approach.
dan pendekatan biaya yang dihasilkan oleh
aset.
Tidak terdapat perpindahan antar tingkat There were no transfer between level during
selama tahun berjalan. the year.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
45. Manajemen Risiko Keuangan 45. Financial Risk Management
a. Pendahuluan dan Gambaran Umum a. Introduction and Overviews
Bank menyadari bahwa dalam melaksanakan The Bank realizes that in carrying out its
kegiatan usahanya, Bank selalu berhadapan business activities, the Bank is always faced
dengan risiko yang melekat (inheren) pada with inherent risks in financial instruments,
instrumen keuangan, yaitu Risiko Kredit, Risiko namely credit risk, liquidity risk, market risk on
Likuiditas, Risiko Pasar atas nilai tukar valuta foreign exchange rates and interest rates,
asing dan tingkat suku bunga, Risiko operational risk, and other risks
Operasional, serta risiko lainnya.
Dalam rangka mengendalikan risiko tersebut, In order to control these risks, the Bank has
Bank telah mengimplementasikan suatu implemented a Basic Risk Management
Kerangka Dasar Manajemen Risiko (Risk Framework which is outlined in the risk
Management Framework) yang tertuang dalam management policy in accordance with
kebijakan manajemen risiko sesuai dengan Financial Services Authority Regulation
Peraturan Otoritas Jasa Keuangan Nomor Number 18/POJK.03/ 2016 and OJK Circular
18/POJK.03/ 2016 dan Surat Edaran OJK Letter Number 34/SEOJK/03 /2016 concerning
Nomor 34/SEOJK/03/2016 tentang Penerapan the Implementation of Risk Management for
Manajemen Risiko Bagi Bank Umum serta Commercial Banks and also refers to internal
mengacu juga pada peraturan internal regulations regarding risk management
mengenai kebijakan manajemen risiko. policies.
Bertolak dari ketentuan tersebut serta Starting from this regulated policy as well as
kebutuhan internal Bank, Bank telah internal requirement, the Bank has
melaksanakan manajemen risiko sesuai implemented risk management in accordance
dengan cakupan aktivitasnya. Guna with the scope of their activities. In order to
menyempurnakan pelaksanaan manajemen enhance the implementation of risk
risiko, Bank selalu mengembangkan tools management, the Bank always develops tools
dan/atau metodologi yang digunakan, and/or methodology that are used, evaluate
mengevaluasi dan memperbaiki setiap and correct any weakness in the process and
kelemahan pada proses, maupun terhadap the development of human resources as the
pengembangan sumber daya manusia sebagai key to the implementation of risk management.
kunci implementasi manajemen risiko. Hal ini It is important considering that risk factors
penting dilakukan mengingat faktor risiko yang inline with the the dynamic nature of the
memiliki sifat dinamis mengikuti perkembangan development on the banking business practice
praktek bisnis perbankan itu sendiri. itself.
Upaya perbaikan implementasi manajemen The effort of improving the implementation of
risiko tersebut difokuskan pada 5 (lima) hal risk management is focused on 5 (five) main
utama, yaitu Identifikasi, Pengukuran, points, namely Identification, Measurement,
Pengawasan, Pengendalian, dan Pelaporan. Monitoring, Control, and Reporting.
Bank memiliki eksposur terhadap risiko-risiko The Bank has exposure to the following risks
instrumen keuangan sebagai berikut: from financial instruments:
• Risiko Kredit • Credit Risk
• Risiko Pasar • Market Risk
• Risiko Likuiditas • Liquidity Risk
• Risiko Operasional • Operational Risk
b. Kerangka Manajemen Risiko b. Risk Management Framework
Manajemen risiko dikelola oleh Direktorat The Bank Risk Management is managed and
Risiko dan didukung oleh Satuan Kerja supported by the Risk Management Work Unit
Manajemen Risiko yang bertanggung jawab which is directly responsible to the Vice
langsung kepada Wakil Direktur Utama. Satuan President Director. The Bank's Risk
Kerja Manajemen Risiko Bank, yaitu: Management Work Unit consists of:
125
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Operational Risk Management • Operational Risk Management
• Credit Risk Management • Credit Risk Management
• Market, Liquidity, and Integrated Risk • Market, Liquidity, and Integrated Risk
Management Management
• IT and Cyber Risk Management • IT and Cyber Risk Management
Dalam rangka penerapan manajemen risiko In order to implement effective risk
yang efektif, Bank telah memiliki Komite management, the Bank has a Risk
Manajemen Risiko yang berfungsi untuk Management Committee whose function is to
membahas permasalahan risiko yang dihadapi discuss the overall risk problems faced by the
Bank secara keseluruhan dan Bank and recommend risk management
merekomendasikan kebijakan manajemen policies to the Board of Directors.
risiko kepada Direksi.
Manajemen telah membentuk komite-komite The management has established committees
yang membantu Dewan Komisaris dan Direksi which are responsible to assist the Boards of
dalam penerapan manajemen risiko, yaitu: Commissioners and Directors for managing the
Bank’s risk management, these are:
• Komite Pemantau Risiko • Risk Oversight Committee
• Komite Audit • Audit Committee
• Komite Remunerasi dan Nominasi • Remuneration and Nomination Committee
• Komite Manajemen Risiko • Risk Management Committee
• Komite Manajemen Risiko Terintegrasi • Integrated Risk Management Committee
• Komite Produk • Product Committee
• Komite Kebijakan Perkreditan • Credit Policy Committee
• Komite Teknologi Informasi • Information Technology Committee
• Komite Aset dan Liabilitas (“ALCO”) • Asset and Liability Committee (“ALCO”)
• Komite Sumber Daya Manusia • Human Resources Committee
• Komite Manajemen Krisis • Crisis Management Committee
Komite-komite ini bertanggung jawab untuk These committees are responsible for
mengembangkan dan memantau kebijakan developing and monitoring the Bank’s risk
manajemen risiko Bank pada masing-masing management policy in their respective areas.
area. Komite-komite tersebut melaporkan All committees report regularly to the Boards of
aktivitas mereka secara berkala kepada Dewan Commissioners and Directors.
Komisaris dan Direksi.
Kebijakan manajemen risiko Bank dibentuk The Bank’s risk management policies are
untuk mengidentifikasi dan menganalisis risiko- established to identify and analyze the risks
risiko yang dihadapi Bank, untuk menentukan faced by the Bank, to set appropriate risk limits
batasan dan pengendalian risiko yang sesuai and controls, and to monitor risks and
dan untuk mengawasi risiko yang sesuai dan adherence to limits. Risk management policies
kepatuhan terhadap batasan yang telah and systems are reviewed regularly to reflect
ditetapkan. Kebijakan dan sistem manajemen changes in market conditions, products and
risiko dikaji secara berkala untuk services offered. The Bank, through its training
mencerminkan perubahan pada kondisi pasar, and management standards and procedures,
produk dan jasa yang ditawarkan. Bank melalui aims to develop a disciplined and constructive
pelatihan serta standar dan prosedur control environment, in which all employees
pengelolaan, berusaha untuk mengembangkan understand their roles and obligations.
lingkungan pengendalian yang teratur dan
konstruktif, dimana seluruh karyawan
memahami peran dan tanggung jawab mereka.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Bank menerapkan pengelolaan risiko yang Effective risk management is adopted, hence,
efektif, dimana praktek-praktek yang sehat the sound practices are embedded in the
melekat pada sistem utama dan proses bisnis Bank’s core systems and business processes,
yang ada di Bank yang memungkinkan thus allowing self-management of risk by
pengelolaan manajemen risiko oleh masing- respective business units, in which risk
masing satuan bisnis karena pengelolaan risiko management is a responsibility of all
adalah tanggung jawab dari semua pegawai employees at all levels in the organizational
pada semua level di organisasi. Bank juga hierarchy. The Bank also adopts a strong and
menerapkan budaya kesadaran yang kuat dan proactive risk awareness mindset, which is
proaktif atas risiko, yang merupakan dasar fundamental in attaining consistent and
untuk mencapai manajemen risiko yang effective risk management.
konsisten dan efektif.
Unit Kerja Independen telah dibentuk untuk Independent Working Units have been formed
melakukan evaluasi, pemantauan dan to facilitate independent evaluation, various
pelaporan berbagai risiko secara independen. risks monitoring and reporting. These divisions
Unit kerja tersebut dirancang untuk berfungsi are designed to function independently of the
secara independen dari unit bisnis (second line business units (second line of defense).
of defense).
Unit Kerja Operational Risk Management, Unit Operational Risk Management Unit, Credit
Kerja Credit Risk Management, Unit Kerja Risk Management Unit, Market Liquidity and
Market Liquidity and Integrated Risk Integrated Risk Management Unit, IT Unit and
Management, Unit Kerja IT and Cyber Risk Cyber Risk Management, National Credit
Management, Unit Kerja National Credit Review and Restructure Unit, National Credit
Review and Restructure, Unit Kerja National Appraisal Unit, Compliance and Good
Credit Appraisal, Unit Kerja Compliance and Corporate Governance Unit, Crime and Fraud
Good Corporate Governance, Unit Kerja Crime Investigation, Anti Money Laundering Unit,
and Fraud Investigation, Unit Kerja Anti Money Corporate Legal Unit, Customer Experience
Laundering, Unit Kerja Corporate Legal, Unit and Customer Care Unit, Process
Kerja Customer Experience and Customer Management and Internal Control Unit (Branch
Care, Unit Kerja Process Management and Operations Control and Head Office
Internal Control (sub unit Branch Operations Operations Control Sub Unit) are in
Control dan Head Office Operations Control) charge of identifying, assessing and monitoring
bertugas untuk melakukan identifikasi, all of the Bank’s main risks in accordance with
mengkaji dan mengawasi semua risiko utama well-defined risk management policies and
Bank sesuai dengan kebijakan dan prosedur procedures. In addition, there is internal and
manajemen risiko yang telah ditetapkan. Selain independent risk control to ensure good
itu, terdapat pengendalian risiko secara internal governance, risk management and internal
dan independen untuk memastikan tata kelola, control properly (three line of defense) handled
manajemen risiko dan pengendalian internal by Internal Audit Unit.
dengan baik (three line of defense) yaitu Unit
Kerja Internal Audit.
Beberapa kebijakan internal yang terkait Several internal risk management policies
manajemen risiko yang ditinjau atau diterbitkan which have been released or reviewed until
Bank sampai dengan 31 Desember 2023 December 31, 2023 are as follows:
antara lain sebagai berikut:
• Kebijakan Manajemen Risiko • Risk Management Policy
• Kebijakan Manajemen Risiko Stratejik • Strategic Risk Management Policy
• Kebijakan Manajemen Risiko Hukum • Legal Risk Management Policy
• Kebijakan Manajemen Risiko Reputasi • Reputational Risk Management Policy
• Kebijakan Manajemen Risiko Kepatuhan • Compliance Risk Management Policy
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Kebijakan Manajemen Risiko Kredit • Credit Risk Management Policy
• Kebijakan Manajemen Risiko Pasar • Market Risk Management Policy
• Kebijakan Manajemen Risiko Likuiditas • Liquidity Risk Management Policy
• Kebijakan Manajemen Risiko Operasional • Operational Risk Management Policy
• Kebijakan Manajemen Risiko Terintegrasi • Integrated Risk Management Policy
• Kebiajakan Manajemen Risiko TI dan Siber • IT and Cyber Risk Management Policy
• Pedoman Kerja Laporan ATMR Kredit - • Credit Risk-Weighted Assets Reporting
Standardized Approach Guidelines - Standardized Approach
• Manajemen Risiko Suku Bunga pada • Interest Rate Risk in Banking Book (IRRBB)
Banking Book (Interest Rate Risk in The Policy
Banking Book)
• Pedoman Pengukuran dan Pelaporan Risiko • Guidelines for Measuring and Reporting
Suku Bunga dalam Banking Book (Interest Interest Rates in the Banking Book (Interest
Rate Risk in The Banking Book) Rate Risk in the Banking Book)
• Komite Manajemen Risiko • Risk Management Committee
• Komite Manajemen Risiko Terintegrasi • Risk Management Committee
• Komite Kebijakan Perkreditan Bank Mega • Credit Policy Committee of Bank Mega
• Kebijakan dan Prosedur Operasional • Policy and Operational Procedures for
Control Self Assessment Control Self Assessment
• Ketentuan Pengelolaan Portofolio Kredit • Credit Portfolio Management Regulations
• Pedoman Perhitungan ATMR Risiko • Guidelines of Operational Risk RWA
Operasional berdasarkan Pendekatan calculation based on the Standardize
Standar Approach
• Kebijakan Stress Test • Guidelines of Stress Testing
• Pedoman Kerja ATMR Pasar • Guidelines of Market ATMR
• Pedoman penyusunan Profil Risiko • Guidelines for compilation of Risk Profile
• Kebijakan Kewajiban Penyediaan Modal • Minimum Capital Adequacy Ratio (CAR) in
Minimum (KPMM) sesuai Profil Risiko accordance Risk Profile Policy
• Kebijakan Kewajiban Penyediaan Modal • Integrated Minimum Capital Adequacy
Minimum Terintegrasi Ratio (CAR) Policy
• Pedoman Penyusunan Profil Risiko • Guidelines for Compilation of Integrated
Terintegrasi Risk Profiles
• Kebijakan Batas Maksimum Pemberian • Maximum Credit and Large Exposure
Kredit dan Penyediaan Dana Besar Bagi Provision Policy for Commercial Banks
Bank Umum
• Kebijakan Rekonsiliasi Transaksi Intra-Bank • Mega Corpora Intra-Group Transaction
Mega Corpora Reconciliation Policy
• Limit Pembiayaan Berdasarkan Sektor • Financing Limits based on Economic
Ekonomi dan Mekanisme Pemantauan Sectors and Economic Sector Monitoring
Sektor Ekonomi Mechanism
• Pedoman Perhitungan Risiko Kredit pada • Guidelines for Calculation of Credit Risk in
Transaksi Derivatif Dalam Rangka Derivative Transactions in the Context of
Perhitungan BMPK Calculation of the maximum lending limit
• Kebijakan Risk Limit Bank Mega • Risk Limit Policy of Bank Mega
• Kebijakan Risk Limit Terintegrasi • Integrated Risk Limit Policy
• Komite Kredit Bank Mega • Bank Mega Credit Committe
• Penetapan Cut Off Behavior Scores dalam • Determination of Cut Off Behavior Scores in
Kartu Kredit Credit Cards
• Kebijakan Pagu Kredit dan Personal Loan • Credit Card and Personal Loan Limit
Karyawan Bank Mega Policyfor Bank Mega’s Employee
• Buku Pedoman Penetapan Cadangan • Financial Asset Impairment Policy
Kerugian Penurunan Nilai Aset Keuangan
Bank
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Kebijakan Komite Produk dan Proses • Product Committee and Process of
Penerbitan Produk atau Aktivitas Baru Publishing New Products or Activities Policy
• Pembentukan Tim Validasi Model dalam • Establishment of Model Validation Team in
Satuan Kerja Manajemen Risiko Risk Management Work Unit
• Pedoman Kerja Market, Liquidity and • Guidelines of Market, Liquidity and
Integrated Risk Management (MIRG) Integrated Risk Management (MIRG)
• Pedoman Kerja Operational Risk • Operational Risk Management (ORMG)
Management (ORMG) Guideline
• Ketentuan Risk Control Self Assessment • Risk Control Self Assessment Guideline
(RCSA) (RCSA)
• Penunjukkan Directorate Operational Risk • Denotion of Directorate Operational Risk
Management (DORM) Management (DORM)
• Kebijakan Penyusunan Rencana Darurat • The Policy for The Arrangement of
(Contingency Plan) dalam Kondisi Terburuk Contingency Plan in The Worst Case
(Worst Case Scenario) Scenario
• Kebijakan Rencana Pendanaan Darurat • Contingency Funding Plan Policy
(Contingency Funding Plan)
• Kebijakan Business Continuity Management • Business Continuity Management Policy
• Kebijakan Rencana Aksi (Recovery Plan) • Recovery Plan Policy
• Kebijakan Valuasi Surat Berharga • Securities Valuation Policy
• Kebijakan Kewajiban Pemenuhan Rasio • Liquidity Coverage Ratio Policy
Kecukupan Likuiditas (Liquidity Coverage
Ratio)
• Kebijakan Net Stable Funding Ratio (NSFR) • Net Stable Funding Ratio Policy
• Kebijakan Penetapan Risk Limit • Policy for Setting Risk Limit Management in
Management Treasury Treasury
• Klasifikasi Tier Satuan Kerja Berdasarkan • Business Units Tier Classification Based on
Aktivitas Bisnis Business Activity
• Kebijakan Rencana Resolusi (Resolution • Resolution Plan Policy
Plan)
• Penetapan Anggota Organisasi Business • Establisment of Business Continuity
Continuity Management (BCM) Management (BCM) Organization Members
• Pembuatan Dokumen Business Continuity • Creating Business Continuity Plan (BCP)
Plan (BCP) Document
• Sistem Peringatan Dini Indikator Eksternal • External Indicator Early Warning System
Monitoring
• Pemantauan Kewajaran Harga Pasar (Off- • Fairness of Market Price Monitoring for
Market) Transaksi Forex Forex Transaction
• Kewajiban Penyediaan Modal Minimum • Minimum Capital Requirement according to
sesuai Profil Risiko Risk Profile
• Penetapan Risk Limit Management • Determination of Treasury Management
Treasury Risk Limit
• Pedoman Penyusunan Profil Maturitas • Guidelines for Compilation a Behavioral
Behavioral Maturity Profile
• Prosedur Marked-to-Market (MtM) Transaksi • Marked To Market (MtM) Procedure for
Cross Currency Swap (CCS), Interest Rate Cross Currency Swap (CCS), Interest
Swap (IRS), dan Overnight Index Swap RateSwap (IRS), and Overnight Index Swap
(OIS) (OIS) Transaction
• Stimulus Perekonomian Nasional Sebagai • National Economic Stimulus as a
Kebijakan Countercyclical Dampak Countercyclical Policy on the Impact of the
Penyebaran Coronavirus Disease 2019 the Spread of Coronavirus Disease 2019
• i-Deb Checking untuk Fasilitas Kredit (Non • i-Deb Checking for Non Credit Card Facility
Kartu Kredit)
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Prosedur i-Deb Checking • i-Deb Checking Procedure
• Penyelesaian Kartu Kredit dan/atau • Gradually Repayment of Credit Card and/or
Personal Loan Secara Bertahap Personal Loan
• Pra-Checklist Dokumen Kredit • Credit Document Pre Checklist
• Penetapan Rating Eksternal • Determination of External Rating
• Buku Pedoman Kredit Usaha Kecil • Guideline for SME Credit
Menengah
• Buku Pedoman Kredit Komersial • Guideline for Commercial Credit
• Buku Pedoman Kredit Indirect Channel • Guideline for Indirect Channel Credit
• Perubahan Pertama Buku Pedoman Kredit • First Amendment of Book of Indirect
Indirect Channel Channel Credit Policy
• Buku Pedoman Kredit Korporasi • Guideline for Corporate Credit
• Buku Pedoman Kartu Kredit • Guideline for Credit Card
• Buku Pedoman Penilaian Agunan PT Bank • PT Bank Mega Tbk’s Collateral Appraisal
Mega Tbk Guideline
• Komite Restrukturisasi Kredit • Credit Restructure Committee
• Kebijakan Manajeman Risiko Teknologi • Information Technology Risk Management
Informasi Policy
• Kebijakan Keamanan Informasi • Information Security Policy
• Pedoman Kerja IT and Cyber Risk • IT and Cyber Risk Management Work
Management Guidelines
• Pemberian Kredit Pada Segmen Kredit • Consumer Loan (Non Credit Card ) for
Konsumer Khusus Pegawai Bank Mega Bank Mega Employee
(Non Kartu Kredit)
• Ketentuan Pemberian Fasilitas Kredit • Cash Collateral Loan Facility
dengan Agunan Tunai
• Pemberian Fasilitas Kartu Kredit/Personal • Credit Card and Personal Loan Facility for
Loan Bank Mega untuk Karyawan Allo Bank Allo Bank Employee
• Ketentuan Pemberian Pinjaman dengan • Time Deposit Collateral Loan Facility
Jaminan Deposito (PJD)
• Pemberian Fasilitas Kredit Back-to-Back • Back to Back Credit Facility
• Prosedur Pemberian Fasilitas Kredit • Consumer Credit Facility
Konsumer
• Prosedur Pemberian Fasilitas Kredit UKM • SME Credit Facility
• Fasilitas Trading Line dan Credit Line untuk • Trading Line and Credit Line Facility for
Badan Usaha Non Bank Non Bank Institution
• Pemberian Kredit pada Segmen Komersial • Commercial Credit Facility
• Perubahan Pertama Buku Pedoman Kredit • First Amendment of Book of Indirect
Indirect Channel Channel Credit Policy
• Pemberian Kredit/Kerja Sama Pembiayaan • Credit Facility / Financing Cooperation of
pada Segmen Indirect Channel Indirect Channel Segment
• Pemberian Kredit pada Segmen Korporasi • Corporate Credit Facility
• Kewenangan Pejabat di Bidang Perkreditan • Official Authority in Credit Sector
• Hapus Buku dan Hapus Tagih Kredit • Credit Write off and Cut Loss
• Penggunaan Scorecard Fasilitas Interbank • Scorecard of Interbank Facility
• Komite Kredit Konsumer Khusus Fasilitas • Consumer Credit Committee for Bank Mega
Kredit Pegawai Bank Mega Employee Credit Facility
• Komite Restrukturisasi Kredit Terkait • Credit Restructurisation Committee of
Coronavirus Disease 2019 Coronavirus Disease 2019
• Penggunaan Scorecard Counterparty Non • Scorecard for Non Bank Counterparty
Bank
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Persyaratan dan Proses Aplikasi Kartu • Requirements and Application Process of
Kredit Konsumer Consumer Credit Card
• Persyaratan dan Proses Aplikasi Kartu • Requirements and Application Process of
Kredit Bisnis Business Credit Card
• Persyaratan dan Proses Aplikasi Mega • Requirements and Application Process of
Cash Line Mega Cash Line
• Persyaratan dan Proses Fasilitas Kartu • Requirements and Application Process of
Kredit Secured (Secured Card) Secured Credit Card
• Persetujuan Kartu Kredit Konsumer dan • Approval of Consumer Credit Card and
Kartu Kredit Bisnis Business Credit Card
• Persetujuan Mega Cash Line • Approval of Mega Cash Line
• Maintenance Account dan data Kartu Kredit • Credit Card or Personal Loan Account and
atau Personal Loan Data Maintenance
• Persetujuan Proses Account Maintenance • Approval of Credit Card or Personal Loan
Kartu Kredit atau Personal Loan Account Maintenance
• Buku Pedoman Kartu Kredit • Guideline for Credit Card
Sebagian besar kebijakan tersebut merupakan The majority of the aforementioned policies are
hasil reviu dari kebijakan yang telah ada. the result of a review of existing policies. The
Upaya reviu dilakukan untuk menyempurnakan review was conducted with the intention of
kebijakan dikarenakan adanya perubahan dari improving the policies due to changes in
peraturan Bank Indonesia dan Otoritas Jasa regulation from the Bank Indonesia and
Keuangan (OJK) maupun perubahan pada Financial Services Authority (OJK) regulations
kondisi pasar maupun produk dan jasa yang and change in market conditions or in products
ditawarkan Bank. and services offered by the Bank.
c. Risiko Kredit c. Credit Risk
Secara umum, pelaksanaan manajemen risiko In general, the implementation of credit risk
kredit selama tahun 2023 difokuskan pada hal- management in 2023 was focused on:
hal berikut:
• Peningkatkan kesadaran dan kompetensi • Increasing awareness and competencies of
sumber daya manusia dalam bidang human resources in lending and credit risk
perkreditan dan risiko kredit. aspect.
• Pengembangan peran Satuan Kerja • Developing the roles of Risk Management
Manajemen Risiko (SKMR). unit.
• Implementasi dan pengembangan • Implementation and developing Reporting
Dashboard Reporting dan Pengaturan Dashboard and Paramter Setting
Parameter untuk kartu kredit dan personal Dashboard for Credit Card and Personal
loan Loan.
• Monitoring dan validasi credit scoring untuk • Monitoring and validation of Credit Score for
kartu kredit dan personal loan. Credit Card and Personal Loan.
• Pengembangan metodologi stress testing • Developing stress testing of credit portfolio
portofolio kredit terkait dengan risiko iklim regarding climate risk.
• Melakukan peninjauan terhadap kebijakan- • Review Bank Mega credit policy so they are
kebijakan Bank terkait perkreditan agar in line with economic condition during
sejalan dengan kondisi ekonomi di masa Covid-19 pandemic.
pandemi Covid-19.
• Meninjau kebijakan atas rencana penerbitan • Review policy of establishment new product
produk baru
• Peningkatan intensitas pengendalian dan • Increased intensity of control and
pengawasan indikator yang terkait dengan monitoring of indicators related to efforts to
upaya perbaikan Profil Risiko Bank dalam improve the Risk Profile of Banks within
PTKB. RBBR.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Pembuatan stress test kredit untuk menguji • Conduct credit stress to test the resilience
ketahanan modal Bank dalam kondisi of the Bank’s capital under stress
stress. conditions.
Prinsip yang diterapkan oleh Bank untuk The principle by which the Bank conducts their
menjalankan aktivitas manajemen risiko kredit credit risk management activities is governed
didasarkan pada kebijakan risiko kredit yang by credit risk policy that incorporates Bank
mencakup persyaratan peraturan Bank Indonesia’s regulatory requirements, Financial
Indonesia, Otoritas Jasa Keuangan dan Services Authority as well as internal policies.
kebijakan-kebijakan internal. Kebijakan internal Internal policies are reviewed periodically in
direviu secara berkala agar sejalan dengan accordance with changes in the regulatory
perkembangan terkini peraturan, lingkungan requirements, business environment and
bisnis dan perubahan-perubahan yang terjadi changes resulting from the Bank’s business
karena pertumbuhan bisnis Bank dan kondisi growth and global economic condition
ekonomi global terutama rekomendasi Komite especially the Basel Committee
Basel. recommendations.
Untuk kredit yang diberikan, Bank For the loans, Bank uses the collateral to
menggunakan agunan untuk meminimalkan minimize the credit risk. Loans in Bank are
risiko kredit. Berdasarkan klasifikasi, kredit classified into two major category:
Bank dapat dibedakan menjadi dua kelompok
besar, yaitu:
1. Secured loans 1. Secured loans
2. Unsecured loans 2. Unsecured loans
Untuk secured loans, Bank menetapkan jenis For secured loans, Bank determined the type
dan nilai agunan yang dijaminkan sesuai and value of collateral according to the loan
skema kredit. Jenis dari agunan terdiri dari: scheme. Types of collateral are as follows:
a. Physical collateral, antara lain tanah, a. Physical collateral, such as land, buildings
bangunan dan BPKB kendaraan motor. and proof of vehicle ownership.
b. Cash collateral, antara lain simpanan b. Cash collateral, such as deposits (savings,
(tabungan, giro dan deposito berjangka, current accounts, time deposit, gold)
emas), financial collateral (surat berharga). financial collateral (securities).
c. Lainnya, antara lain jaminan pemerintah, c. Others, such as guarantees, government
garansi dan lembaga penjamin. guarantees and guarantee institution.
Apabila terjadi default (gagal bayar), Bank akan If a times of default, the Bank will use the
menggunakan agunan tersebut sebagai pilihan collateral as a last resort to fulfill counterparty
terakhir untuk pemenuhan kewajiban obligations.
counterparty.
Unsecured loans terdiri dari fully unsecured Unsecured loans consist of fully unsecured
loans dan partially secured loans seperti kredit loans and partially secured loans such as
untuk karyawan golongan berpenghasilan tetap loans for fixed income employees (especially
(khususnya kredit karyawan). Dalam for employee’s loan). In their obligations
pembayaran kewajibannya, partially secured payment, partially secured loans are generally
loans umumnya dilakukan melalui pemotongan made through automatic payroll deduction.
penghasilan secara otomatis.
Dengan demikian, meskipun kredit tersebut Although it is included in the unsecured loans
termasuk dalam kategori unsecured loans category, the risk level of partially secured
namun tingkat risiko dari partially secured loans loans is lower than the carrying value. As for
tidak sebesar nilai tercatat kredit. Sedangkan fully unsecured loan, the risk level is equal to
untuk fully unsecured loans, tingkat risiko the carrying value. For Unsecured loans,
adalah sebesar nilai tercatat kredit. Untuk banks have also used various Know Your
unsecured loan bank juga telah menggunakan Customer (KYC) identification and validation
132
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
berbagai proses identifikasi dan validasi Know processes as well as the use of scoring models
Your Customer (KYC) serta penggunaan to mitigate the credit risk of unsecured loan
scoring model untuk memitigasi risiko kredit debtors.
debitur-debitur unsecured loan.
Sampai dengan triwulan 3 2023, pertumbuhan Until the 3rd quarter of 2023, Indonesia's
ekonomi Indonesia masih cukup tinggi dimana economic growth was still quite high, where in
pada triwulan 1 dan 2 2023 pertumbuhan PDB the 1st and 2nd quarters of 2023 GDP growth
mencapai 5,04% dan 5,17%, meskipun pada reached 5.04% and 5.17%, although in the 3rd
kuartal 3 2023 mengalami sedikit penurunan quarter of 2023 it experienced a slight decline
menjadi 4,94%. Berdasarkan data BPS terlihat to 4.94%. Based on BPS data, it can be seen
5 sektor yang memiliki portofolio kredit terbesar that the 5 sectors that have the largest credit
di Bank memiliki pertumbuhan PDB yang lebih portfolio at Bank have GDP growth that higher
tinggi dibanding pertumbuhan PDB nasional than national GDP growth, except for the
kecuali sektor Pertanian. Keempat sektor Agriculture sector. The four economic sectors
ekonomi tersebut yaitu sektor Informasi dan are the Information and Communication sector
Komunikasi (8,52%), sektor Transportasi dan (8.52%), Transportation and Warehousing
Pergudangan (14,74%), sektor Industri sector (14.74%), Processing Industry sector
Pengolahan (5,20%), serta sektor (5.20%), and Mining sector (6.95%).
Pertambangan dan Penggalian (6,95%). Meanwhile, GDP growth in the agricultural
Sementara pertumbuhan PDB di sektor sector was 1.46%, still lower than national
pertanian sebesar 1,46%, masih lebih rendah GDP growth, namely 4.94%.
dibanding pertumbuhan PDB nasional yaitu
sebesar 4,94%.
Di tengah momentum perbaikan ekonomi, Bank Amid the momentum of economic
berupaya untuk terus meningkatkan improvement, the Bank seeks to continue to
pertumbuhan kredit dengan memfokuskan increase credit growth by focusing on credit
pertumbuhan kredit kepada debitur-debitur growth for large debtors, especially in the
besar terutama di segmen Korporasi dan Corporate and Indirect Channel (Executing and
segmen Indirect Channel (Executing dan Joint Joint Financing) segments.
Financing).
Selain itu, Bank juga tetap berupaya untuk In addition, the Bank also continues to strive to
menjaga kualitas portofolio kredit agar tetap maintain the quality of the credit portfolio so
berada di level risk appetite dan risk tolerance that it remains at the level of the Bank's risk
Bank antara lain melalui: appetite and risk tolerance, among others
through:
1. Melakukan proses akuisisi kredit yang 1. Conduct prudent credit acquisition to
prudent untuk memastikan kualitas kredit ensure credit quality with a focus on strong
debitur dengan fokus pada debitur-debitur backbone and good business prospect
yang memiliki backbone yang kuat dan debtors. Bank also implements several
memiliki prospek usaha yang baik. Bank credit acquisition tools and parameters to
juga menerapkan berbagai macam tools obtain good quality debtors.
dan parameter akuisisi kredit untuk
memperoleh debitur-debitur yang
berkualitas baik.
2. Penerapan early warning signal melalui 2. Implementation of early warning signals
watchlist debitur restruktur Covid-19 serta through watchlist of restructured Covid-19
secara berkala melakukan stress test atas debtors and conduct stress tests on the
portofolio restruktur Covid-19. restructuring portfolio of Covid-19
periodically.
Meskipun saat ini pandemi Covid-19 telah Even though the Covid-19 pandemic has
mengalami perbaikan yang signifikan, masih experienced significant improvements, there
terdapat daerah maupun sektor tertentu yang are particular region and sectors affected by
terkena dampak pandemi sehingga setelah the pandemic so that after the validity period of
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
masa berlaku POJK Stimulus Perekonomian the POJK National Economic Stimulus as a
Nasional sebagai Kebijakan Countercyclical Countercyclical Policy on the Impact of the
Dampak Penyebaran Coronavirus Disease Spread of Coronavirus Disease 2019 ends,
2019 berakhir, OJK sebagai regulator telah OJK as the regulator has issued a follow-up
mengeluarkan kebijakan lanjutan melalui POJK policy through POJK No. 19 of 2022
No.19 tahun 2022 tentang Perlakuan Khusus concerning Special Treatment for Financial
Untuk Lembaga Jasa Keuangan Pada Daerah Services Institutions in Certain Regions and
dan Sektor Tertentu di Indonesia yang Terkena Sectors in Indonesia Affected by Disasters.
Dampak Bencana. Menindaklanjuti kebijakan Following up on this policy, OJK has also
tersebut, OJK juga telah menetapkan sektor, determined sectors, region, and segment that
daerah, dan segmen yang memerlukan require special treatment of credit, namely the
perlakuan khusus terhadap kredit yaitu sektor Accommodation and Food and Drink Provision
Penyediaan Akomodasi dan Penyediaan sector, the textile, textile product, and footwear
Makan Minum, sektor tekstil dan produk tekstil, sector, the province of Bali, and SME segment
serta alas kaki, provinsi Bali, dan segmen which took effect from April 1, 2023 to
UMKM yang mulai berlaku sejak tanggal 1 April March 31, 2024
2023 sampai dengan 31 Maret 2024.
Bank telah menindaklanjuti terbitnya POJK The Bank has followed up on the issuance of
tersebut dengan membuat maupun the POJK by making and adjusting credit
menyesuaikan kebijakan-kebijakan perkreditan policies which aim to improve the quality of the
yang mendukung upaya perbaikan kualitas loan portfolio during the pandemic since 2020
portofolio kredit di masa pandemi sejak tahun and are still being reviewed and updated
2020 dan tetap direviu dan dikinikan secara regularly. These policies include:
berkala. Kebijakan-kebijakan tersebut
diantaranya:
• Stimulus Perekonomian Nasional Sebagai • National Economic Stimulus as a
Kebijakan Countercyclical Dampak Countercyclical Policy on the Impact of the
Penyebaran Coronavirus Disease 2019 Spread of Coronavirus Disease 2019
• Komite Restrukturisasi Kredit Terkait • Credit Restructuring Committee for due to
Coronavirus Disease 2019 Coronavirus Disease 2019
• Pemberian BWMK Khusus Restrukturisasi • Giving Loan Restructure Limit Authority to
Kredit Terdampak Covid-19 kepada pejabat authorized officer.
Bank yang berwenang.
• Perlakuan Khusus untuk Debitur di Daerah • Special Treatment for Debtors in Certain
dan Sektor Tertentu di Indonesia yang Regions and Sectors in Indonesia that
Terkena Dampak Bencana Affected by Disaster.
Manajemen risiko kredit difokuskan pada Credit risk management focused on the
persiapan infrastruktur untuk mendukung preparation of infrastructures to support the
strategi bisnis Bank, yang mencakup aspek- Bank’s strategic business, which covers the
aspek berikut: following aspects:
• Pengawasan aktif Dewan Komisaris dan • Active supervision of the Board of
Direksi. Commissioners and Board of Directors.
• Kecukupan kebijakan, prosedur, dan • The adequacy of policies, procedures and
penetapan limit. limits.
• Kecukupan dan kualitas sumber daya • The adequacy and quality of human
manusia. resources.
• Kecukupan modal risiko kredit dengan • The adequacy of credit risk capital with a
standardized approach. standardized approach.
• Kecukupan pencadangan atas portofolio • The adequacy of productive assets
aset produktif yang dimiliki. impairment.
• Pengukuran risiko kredit terhadap risiko • Measurement of credit risk to inherent risk
inheren dan sistem pengendalian risiko and the risk control system in the form of a
berupa profil risiko kredit komposit. composite credit risk profile.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Pengukuran tingkat risiko debitur dengan • Measurement of the risk level of debtors by
menggunakan rating dan scoring. using rating and scoring.
• Pemantauan komposisi dan kondisi setiap • Monitoring the composition and condition of
debitur atau counterparty pada seluruh each debtor or counterparty in all bank
portofolio bank. portfolios.
• Pemantauan eksposur risiko kredit secara • Monitoring credit risk exposures regularly
berkala dan terus menerus serta membuat and making reports related to the
laporan terkait perkembangan dan development and causes of credit risk
penyebab risiko kredit secara berkala ke regularly to the Risk Management
Komite Manajemen Risiko dan Direksi. Committee and Directors.
• Batas wewenang pemutusan kredit. • Credit determination limits.
• Sistem pengendalian internal yang • Comprehensive internal control system.
menyeluruh.
Bank sudah menerapkan pengukuran risiko The Bank has implemented Basel II risk
kredit Basel II dengan menggunakan measurement using standardized approach.
pendekatan standar.
Di samping itu, Bank telah menerapkan PSAK Moreover, Bank has implemented PSAK 71 in
71 dalam perhitungan Cadangan Kerugian calculating Allowance for Impairment Losses
Penurunan Nilai (CKPN). Cadangan Kerugian (CKPN). Allowance for Impairment Losses
Penurunan Nilai (CKPN) dihitung untuk (CKPN) calculated for financial instrument that
instrumen keuangan yang tergolong dalam were classified in amortized cost (AC) and fair
biaya perolehan yang diamortisasi (AC) serta value through other comprehensive income
nilai wajar melalui penghasilan komprehensif (FVOCI) such as Interbank Placement,
lain (FVOCI), diantaranya adalah penempatan securities, loans, Bank Guarantee, and trade
pada bank, efek-efek, kredit yang diberikan, finance product such as letters of credit (L/C)
bank garansi, serta produk-produk trade and SKBDN.
finance seperti letters of credit (L/C) dan
SKBDN.
Metodologi perhitungan CKPN dikelompokkan CKPN Calculation methodology grouped into 2
ke dalam 2 (dua) kategori: Kolektif dan categories, collective and individual. This
Individual. Metode penurunan nilai ini method is used to calculate CKPN for
digunakan untuk menghitung CKPN fasilitas significant and non-significant loans. Minimum
kredit yang terkait dengan significant loan dan criteria that describe significant and non
non-significant loan. Minimum kriteria yang significant loan referred to Bank’s Financial
termasuk dalam kategori significant loan dan Asset Impairment Policy.
non-significant loan mengacu kepada Pedoman
Penurunan Nilai Aset Keuangan Bank.
CKPN kolektif dihitung dengan menggunakan Collective CKPN is calculated by using some
beberapa parameter, yaitu Probability of parameters which are Probability of Default
Default (PD), Loss Given Default (LGD), dan (PD), Loss Given Default (LGD), and Exposure
Exposure at Default (EAD). at Default (EAD).
PD dihitung dengan pendekatan statistik yaitu PD is calculated by using statistical approach
Migration Analysis untuk semua segmen which is migration analysis to all segment to
dengan menentukan probabilitas migrasi antar- determine migration probability per grade. For
grade. Khusus PD untuk produk treasury treasury product PD, the values came from
nilainya didapat dari lembaga pemeringkat rating agency. In PSAK 71, PD must consider
yang diakui oleh Regulator. Dalam PSAK 71, forward-looking adjustment. The Calculation of
PD harus memperhitungkan forward-looking PD after forward-looking is obtained by taking
adjustment. Perhitungan PD after forward- into account macroeconomic factor that have
looking diperoleh dengan memperhitungkan significant effect to PD after weighted through
faktor makroekonomi yang berpengaruh 3 scenarios, base, best and worst scenario.
135
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
signifikan terhadap PD serta telah diboboti The amount of forward-looking PD consists of
dengan 3 skenario yaitu base, best, dan worst 2 categories which are 12 months PD and
scenario. Nilai PD after forward-looking terdiri lifetime PD, so that after forward-looking, PD
dari 2 jenis yaitu PD 12 bulan dan PD lifetime, amount can be available until maturity date.
sehingga nilai PD after forward-looking Minimum historical data to calculate PD for non
setidaknya tersedia hingga aset Bank jatuh credit card is 5 years while minimum historical
tempo. Data history untuk perhitungan PD non- data for credit card is 3 years.
kartu Kredit adalah minimal 5 tahun sedangkan
untuk segmen kartu kredit minimal 3 tahun.
Bank harus mengakui LGD untuk setiap jenis The Bank must consider LGD for each type of
jaminan/ agunan dan dampak yang dihasilkan collateral and effect that came from
dari perubahan ekonomi makro. Begitu juga macroeconomics change. So with recovery
dengan recovery period dihitung sejak kredit period is calculated since the loan is default.
default. Recovery Period untuk segmen Kredit Recovery period for non credit card segment is
non Kartu Kredit adalah selama 5 tahun. 5 years, while for credit card segment is 3
Sedangkan untuk segmen Kartu Kredit adalah years.
3 tahun.
EAD merupakan berapa exposure portofolio EAD is the amount of portfolio exposure when
saat kredit mengalami default, ditambahkan the credit default, added with unused facility
dengan kelonggaran tarik dan dikalikan dengan multiple by Credit Covertion Factor (CCF).
Credit Convertion Factor (CCF). CCF untuk CCF for loans that still have unused facility
kredit yang masih memilki kelonggaran tarik calculated based on how much utilization from
dihitung berdasarkan besarnya utilisasi unused loan at the time of default by using historical
dari kredit pada saat default dengan melihat data.
historical data.
Perhitungan CKPN Individual dilakukan dengan Individual CKPN is calculated in reference to
mengacu kepada prinsip akuntansi dan accounting principal and Bank’s policy, which
pedoman Bank, yaitu metode asset settlement are asset settlement and discounted cash flow
dan discounted cash flow. methods.
Bank juga melakukan pengukuran dan The Bank also measures and reports
pelaporan secara periodik ke Otoritas Jasa periodically to Financial Services Authority
Keuangan (OJK) dalam pengelolaan risiko (OJK) in terms of credit risk management
kredit berdasarkan parameter risiko kredit pada based on the credit risk parameters of
Penilaian Tingkat Kesehatan Bank (PTKB) Assessment of Bank Soundness Level (PTKB)
dengan menggunakan pendekatan risiko (Risk- using Risk-based Bank Rating (RBBR) which
based Bank Rating/RBBR) yang terdiri dari 2 consist of 2 (two) categories:
(dua) bagian, yaitu:
1. Risiko Inheren 1. Inherent Risks
• Komposisi portofolio aset dan tingkat • Asset portfolio compositions and level
konsentrasi kredit. of credit concentration.
• Kualitas penyediaan dana dan • Funding procurement quality and
kecukupan pencadangan. provision adequacy.
• Strategi penyediaan dana dan sumber • Funding procurement strategy and
timbulnya penyediaan dana. resources.
• Faktor eksternal. • External factors.
2. Kualitas Penerapan Manajemen Risiko 2. Credit Risk Management Implementation
Kredit Quality
• Tata kelola risiko kredit. • Credit risk governance.
• Kerangka manajemen risiko kredit. • Credit risk management frameworks.
• Proses manajemen risiko kredit, sistem • Credit risk management process,
informasi, dan sumber daya manusia. information system, and human
resources.
• Sistem pengendalian risiko kredit. • Credit risk control system.
136
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
i. Eksposur Maksimum terhadap Risiko i. Maximum Exposure to Credit Risk
Kredit
Untuk aset keuangan yang diakui pada For financial assets recognized in the
laporan posisi keuangan, eksposur statement of financial position, the
maksimum atas risiko kredit setara dengan maximum exposure to credit risk is
nilai tercatatnya. equivalent to its carrying value.
Dalam penerbitan bank garansi dan letters For guarantees and irrevocable letters of
of credit yang tidak dapat dibatalkan, credit issued, the maximum exposure to
eksposur maksimum atas risiko kredit credit risk is the maximum amount that the
adalah nilai maksimum yang harus Bank would have to pay if the obligations
dibayarkan oleh Bank dalam hal timbul of the guarantees and irrevocable letters of
kewajiban atas penerbitan bank garansi credit issued are called upon. For credit
dan letters of credit yang tidak dapat commitments, the maximum exposure to
dibatalkan. Untuk komitmen kredit, credit risk is the full amount of the undrawn
eksposur maksimum atas risiko kredit committed credit facilities granted to
adalah sebesar jumlah fasilitas yang belum customers.
ditarik dari fasilitas kredit yang telah
disepakati (committed) yang diberikan
kepada nasabah.
Tabel berikut menyajikan eksposur The following table presents the Bank’s
maksimum risiko kredit Bank atas maximum exposure to credit risk of its
instrumen keuangan pada laporan posisi financial instruments on the statements of
keuangan dan rekening administratif tanpa financial position and administrative
memperhitungkan agunan kredit atau accounts without taking into account of any
jaminan kredit lainnya. collateral held or other credit
enhancement.
2023 2022
Uraian Description
Posisi keuangan : Financial position :
Giro pada Bank Indonesia Current accounts with Bank
(Catatan 5) 6,822,433 8,691,986 Indonesia (Note 5)
Giro pada bank lain Current accounts with other
(Catatan 6) 645,876 758,773 banks (Note 6)
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain Indonesia and other banks
(Catatan 7) 3,356,000 9,164,176 (Note 7)
Efek-efek (Catatan 8) 37,624,588 39,177,941 Securities (Note 8)
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali (Catatan 9) 7,215,441 3,254,705 agreement to resell (Note 9)
Tagihan derivatif (Catatan 10) 20,974 10,119 Derivative receivables (Note 10)
Kredit yang diberikan
(Catatan 11) 66,292,896 70,289,357 Loans (Note 11)
Tagihan akseptasi (Catatan 12) -- 53,031 Acceptance receivable (Note 12)
Aset lain-lain *) 1,525,993 1,348,412 Other assets *)
Rekening administratif : Administrative accounts :
Bank garansi 363,724 559,581 Bank guarantees
L/C tidak dapat dibatalkan Outstanding irrevocable L/C
yang masih berjalan 2,056 120,333 issued
Total 123,869,981 133,428,414 Total
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa,
tagihan penjualan surat berharga, dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables,
receivables from sales of marketable securities, and restricted assets
137
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
ii. Analisis Risiko Konsentrasi Kredit ii. Concentration of Credit Risk Analysis
Tabel di bawah ini menunjukkan eksposur The table below shows the net maximum
maksimum bersih (setelah exposure (after considering collateral) to
memperhitungkan agunan) atas risiko credit risk of securities purchased under
kredit untuk efek-efek yang dibeli dengan agreement to resell as of December 31,
janji dijual kembali pada tanggal 2023 and 2022:
31 Desember 2023 dan 2022:
Eksposur
Maksimum/ Eksposur
Maximum Agunan/ - Neto/
Exposure Collateral Net Exposure
2023 2023
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 7,215,441 7,220,899 -- agreement to resell
2022 2022
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 3,254,705 3,256,824 -- agreement to resell
Risiko konsentrasi kredit dapat terjadi bila Concentrations of credit risk arise when a
sejumlah nasabah bergerak di bidang number of customers are engaged in
usaha yang sejenis, atau memiliki kegiatan similar business activities or activities
usaha berada di dalam wilayah geografis within the same geographic region, or
yang sama, atau memiliki karakteristik when they have similar characteristics that
yang serupa yang dapat menyebabkan would cause their ability to meet
kemampuan nasabah untuk memenuhi contractual obligations to be similarly
kewajiban atas perjanjian kredit sama- affected by changes in economic or other
sama terpengaruh oleh perubahan conditions.
ekonomi ataupun kondisi lainnya.
Bank mendorong adanya diversifikasi The Bank encourages the diversification of
portofolio kreditnya pada berbagai wilayah its credit portfolio among a variety of
geografis, industri dan produk kredit geographical area, industries, and credit
sebagai upaya untuk meminimalisasi risiko product in order to minimize concentrated
konsentrasi kredit. Bank sudah memiliki credit risk. The Bank already has a lending
limit pembiayaan dan alat pengukuran limit limit based on economic sectors for all
pembiayaan berdasarkan sektor ekonomi credit segments. In addition, the Bank also
untuk seluruh segmen kredit. Selain itu, maintains credit concentration on core
Bank juga menjaga konsentrasi kredit debtors so that it is in line with the risk
terhadap debitur inti agar sejalan dengan appetite and risk tolerance that have been
risk appetite dan risk tolerance yang telah stated in the risk limit policy.
ditetapkan dalam kebijakan risk limit.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Konsentrasi risiko kredit berdasarkan jenis debitur: Credit risk concentration by counterparties:
31 Desember/December 31, 2023
Giro pada
Bank Penempatan
Indonesia pada Bank
dan bank Indonesia Efek-efek yang
lain/ dan bank dibeli dengan
Current lain/ janji dijual
accounts Placements kembali/ Komitmen dan
with Bank with Bank Securities Tagihan Tagihan Kredit Aset lain- kontinjensi/
Indonesia Indonesia purchase under derivatif/ akseptasi/ yang lain *)/ Commitments
and other and other Efek-efek/ agreement Derivative Acceptance diberikan/ Other and Jumlah/
banks banks Securities to resell receivable receivable Loans assets *) contingencies Total
Korporasi -- -- 5,226 -- -- -- 44,225,509 220,985 325,825 44,777,545 Corporate
Pemerintah Government
dan Bank and Bank
Indonesia 6,822,433 2,349,657 37,407,536 1,898,866 -- -- 2,113,127 765,708 -- 51,357,327 Indonesia
Bank 645,876 1,006,343 211,826 5,316,575 18,550 -- 82,542 216,167 -- 7,497,879 Banks
Ritel -- -- -- -- 2,424 -- 19,871,718 323,133 39,955 20,237,230 Retail
Total 7,468,309 3,356,000 37,624,588 7,215,441 20,974 -- 66,292,896 1,525,993 365,780 123,869,981 Total
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga, dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities, and restricted assets
31 Desember/December 31, 2022
Giro pada
Bank Penempatan
Indonesia pada Bank
dan bank Indonesia Efek-efek yang
lain/ dan bank dibeli dengan
Current lain/ janji dijual
accounts Placements kembali/ Komitmen dan
with Bank with Bank Securities Tagihan Tagihan Kredit Aset lain- kontinjensi/
Indonesia Indonesia purchase under derivatif/ akseptasi/ yang lain *)/ Commitments
and other and other Efek-efek/ agreement Derivative Acceptance diberikan/ Other and Jumlah/
banks banks Securities to resell receivable receivable Loans assets *) contingencies Total
Korporasi -- -- 5,321 -- -- 53,031 43,010,062 257,795 626,970 43,953,179 Corporate
Pemerintah Government
dan Bank and Bank
Indonesia 8,691,986 9,164,176 38,762,999 3,254,705 -- -- 8,206,511 736,779 -- 68,817,156 Indonesia
Bank 758,773 -- 409,621 -- 9,965 -- 246,124 4,027 -- 1,428,510 Banks
Ritel -- -- -- -- 154 -- 18,826,660 349,811 52,944 19,229,569 Retail
Total 9,450,759 9,164,176 39,177,941 3,254,705 10,119 53,031 70,289,357 1,348,412 679,914 133,428,414 Total
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga, dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities, and restricted assets
139
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
iii. Informasi mengenai aset keuangan yang iii. Information about impaired and not
mengalami penurunan nilai dan tidak impaired financial assets
mengalami penurunan nilai
Efek-efek Securities
31 Desember/December 31, 2023
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Not Impaired Impaired Total
Obligasi korporasi 217,052 -- 217,052 Corporate bonds
Sekuritas Rupiah Bank Indonesia 4,938,409 -- 4,938,409 Bank Indonesia Rupiah Securities
Obligasi Republik Indonesia 212,910 -- 212,910 Republic of Indonesia bonds
Obligasi Pemerintah Indonesia 31,957,968 -- 31,957,968 Indonesian government bonds
Obligasi Ritel Indonesia 298,249 -- 298,249 Indonesian Retail bonds
Total 37,624,588 -- 37,624,588 Total
31 Desember/December 31, 2022
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Not Impaired Impaired Total
Obligasi korporasi 414,942 -- 414,942 Corporate bonds
Obligasi Republik Indonesia 208,688 -- 208,688 Republic of Indonesia bonds
Obligasi Pemerintah Indonesia 38,256,990 -- 38,256,990 Indonesian government bonds
Obligasi Ritel Indonesia 297,321 -- 297,321 Indonesian Retail bonds
Total 39,177,941 -- 39,177,941 Total
Kredit yang diberikan Loans
Pada tanggal 31 Desember 2023 dan As of December 31, 2023 and 2022, these
2022, aset keuangan ini mengalami financial assets are impaired either
penurunan nilai secara individual maupun individually or collectively.
kolektif.
Ikhtisar kredit yang diberikan pada tanggal Loans as of December 31, 2023 and 2022,
31 Desember 2023 dan 2022 adalah are summarized as follows:
sebagai berikut:
31 Desember/December 31, 2023
Mengalami penurunan nilai/
Tidak mengalami Impaired
penurunan nilai/ Individual/ Kolektif/ Jumlah/
Not impaired Individual Collective Total
Korporasi 46,012,954 325,681 -- 46,338,635 Corporate
Komersial 2,475,458 255,465 32,677 2,763,600 Commercial
Usaha Kecil 14,645 -- 1,778 16,423 Small Enterprises
Konsumsi 285,979 19,734 5,945 311,658 Consumer
Pembiayaan
Bersama 10,275,589 -- 253,770 10,529,359 Joint Financing
Kartu Kredit 6,197,914 -- 147,130 6,345,044 Credit Card
Total 65,262,539 600,880 441,300 66,304,719 Total
Pendapatan
bunga yang
ditangguhkan (11,823) -- -- (11,823) Unearned interest income
Cadangan
kerugian
penurunan Allowance for
nilai (341,290) (190,991) (72,535) (604,816) impairment losses
Neto 64,909,426 409,889 368,765 65,688,080 Net
140
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2022
Mengalami penurunan nilai/
Tidak mengalami Impaired
penurunan nilai/ Individual/ Kolektif/ Jumlah/
Not impaired Individual Collective Total
Korporasi 50,870,841 295,846 -- 51,166,687 Corporate
Komersial 2,960,383 149,100 24,867 3,134,350 Commercial
Usaha Kecil 40,340 -- 1,224 41,564 Small Enterprises
Konsumsi 397,658 -- 2,278 399,936 Consumer
Pembiayaan
Bersama 9,148,314 -- 211,871 9,360,185 Joint Financing
Kartu Kredit 6,035,135 -- 173,446 6,208,581 Credit Card
Total 69,452,671 444,946 413,686 70,311,303 Total
Pendapatan
bunga yang
ditangguhkan (21,910) -- (36) (21,946) Unearned interest income
Cadangan
kerugian
penurunan Allowance for
nilai (353,703) (164,112) (54,215) (572,030) impairment losses
Neto 69,077,058 280,834 359,435 69,717,327 Net
Mutasi cadangan kerugian penurunan nilai Movement of allowance for impairment
berdasarkan jenis kredit yang diberikan losses by type of loans as of December
pada tanggal 31 Desember 2023 dan 2022: 31, 2023 and 2022:
Tahun yang Berakhir pada tanggal 31 Desember 2023/
Year Ended December 31, 2023
Pembiayaan
Usaha Kecil/ Bersama/
Korporasi/ Komersial/ Small Konsumsi/ Joint Kartu Kredit/ Jumlah/
Corporate Commercial Enterprises Consumer Financing Credit Card Total
Saldo per Balance as at
31 Desember 2022 220,811 28,407 1,691 2,118 93,040 225,963 572,030 December 31, 2021
Penambahan (pemulihan) Additional (reversal)
penyisihan selama tahun provision during
berjalan (Catatan 11) 34,321 (13,525) (4,295) (2,851) 98,424 79,746 191,820 the year (Note 11)
Penerimaan kembali Recoveries of
kredit yang telah previously
dihapusbukukan -- 8,907 7,099 2,112 78 293,067 311,263 written-off loans
Penghapusbukuan Write-off during
selama tahun berjalan -- (1,238) (722) (337) (65,450) (402,388) (470,135) the year
Selisih penjabaran Foreign exchange
kurs (162) -- -- -- -- -- (162) differences
Saldo per Balance as at
31 Desember 2023 254,970 22,551 3,773 1,042 126,092 196,388 604,816 December 31, 2023
Cadangan kerugian Allowance for
penurunan nilai impairment losses
Individu 182,229 8,059 703 -- -- -- 190,991 Individual
Kolektif 72,741 14,492 3,070 1,042 126,092 196,388 413,825 collective
Total 254,970 22,551 3,773 1,042 126,092 196,388 604,816 Total
Tahun yang Berakhir pada tanggal 31 Desember 2022/
Year Ended December 31, 2022
Pembiayaan
Usaha Kecil/ Bersama/
Korporasi/ Komersial/ Small Konsumsi/ Joint Kartu Kredit/ Jumlah/
Corporate Commercial Enterprises Consumer Financing Credit Card Total
Saldo per Balance as at
31 Desember 2021 191,722 7,899 2,855 2,413 80,139 222,111 507,139 December 31, 2021
Penambahan (pemulihan) Additional (reversal)
penyisihan selama tahun provision during
berjalan (Catatan 11) 27,605 (14,169) (13,555) (4,537) 34,148 119,265 148,757 the year (Note 11)
Penerimaan kembali Recoveries of
kredit yang telah previously
dihapusbukukan -- 37,919 14,096 7,697 140 270,009 329,861 written-off loans
Penghapusbukuan Write-off during
selama tahun berjalan -- (3,242) (1,705) (3,455) (21,387) (385,422) (415,211) the year
Selisih penjabaran Foreign exchange
kurs 1,484 -- -- -- -- -- 1,484 differences
Saldo per Balance as at
31 Desember 2022 220,811 28,407 1,691 2,118 93,040 225,963 572,030 December 31, 2022
Cadangan kerugian Allowance for
penurunan nilai impairment losses
Individu 154,839 9,273 -- -- -- -- 164,112 Individual
Kolektif 65,972 19,134 1,691 2,118 93,040 225,963 407,918 collective
Total 220,811 28,407 1,691 2,118 93,040 225,963 572,030 Total
iv. Tabel di bawah menunjukkan kualitas aset iv. The table below shows quality of financial
keuangan yang belum jatuh tempo dan assets that are neither past due nor
tidak mengalami penurunan nilai (sebelum impaired (gross of unearned interest
pendapatan bunga yang ditangguhkan dan income and allowance for impairment
cadangan kerugian penurunan nilai): losses):
141
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2023
Jatuh tempo
dan tidak
Belum jatuh tempo dan mengalami
tidak mengalami penurunan nilai/ penurunan
neither past due nor impaired nilai/ Mengalami
Tingkat Past-due penurunan
Tingkat tinggi/ standar/ but not nilai/ Jumlah/
High Grade Standard grade Impaired Impaired Total
Nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek (Catatan 8) Securities (Note 8)
Obligasi Pemerintah 2,156,712 -- -- -- 2,156,712 Government bond
Tagihan derivatif Derivative receivables
(Catatan 10) 20,974 -- -- -- 20,974 (Note 10)
Diukur pada nilai wajar
melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Efek-efek (Catatan 8) 35,467,876 -- -- -- 35,467,876 Securities (Note 8)
Biaya perolehan
yang diamortisasi Amortized cost
Giro pada Bank Indonesia Current accounts with
(Catatan 5) 6,822,433 -- -- -- 6,822,433 Bank Indonesia (Note 5)
Giro pada bank lain Current accounts
(Catatan 6) 645,876 -- -- -- 645,876 with other banks (Note 6)
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain Indonesia and other banks
(Catatan 7) 3,356,000 -- -- -- 3,356,000 (Note 7)
Efek-efek yang dibeli
dengan janji dijual Securites purchased under
kembali (Catatan 9) 7,215,441 -- -- -- 7,215,441 agreement to resell (Note 9)
Kredit yang diberikan
(Catatan 11): Loans (Note 11):
Korporasi 43,847,880 762,981 1,402,093 325,681 46,338,635 Corporate
Komersil 2,115,678 182,363 177,417 288,142 2,763,600 Commercial
Usaha Kecil 2,589 6,557 5,499 1,778 16,423 Small Enterprises
Konsumsi 235,839 41,273 8,867 25,679 311,658 Consumer
Pembiayaan bersama 3,049,207 6,012,134 1,214,248 253,770 10,529,359 Joint Financing
Kartu Kredit 5,985,736 -- 212,178 147,130 6,345,044 Credit Card
Aset lain-lain*) 1,351,102 65,616 109,275 -- 1,525,993 Other assets*)
Total 112,273,343 7,070,924 3,129,577 1,042,180 123,516,024 Total
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga, dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities, and restricted assets
31 Desember/December 31, 2022
Jatuh tempo
dan tidak
Belum jatuh tempo dan mengalami
tidak mengalami penurunan nilai/ penurunan
neither past due nor impaired nilai/ Mengalami
Tingkat Past-due penurunan
Tingkat tinggi/ standar/ but not nilai/ Jumlah/
High Grade Standard grade Impaired Impaired Total
Nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek (Catatan 8) 1,520,017 -- -- -- 1,520,017 Securities (Note 8)
Tagihan derivatif Derivative receivables
(Catatan 10) 10,119 -- -- -- 10,119 (Note 10)
Diukur pada nilai wajar
melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Efek-efek (Catatan 8) 37,657,924 -- -- -- 37,657,924 Securities (Note 8)
Biaya perolehan
yang diamortisasi Amortized cost
Giro pada Bank Indonesia Current accounts with
(Catatan 5) 8,691,986 -- -- -- 8,691,986 Bank Indonesia (Note 5)
Giro pada bank lain Current accounts
(Catatan 6) 758,773 -- -- -- 758,773 with other banks (Note 6)
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain Indonesia and other banks
(Catatan 7) 9,164,176 -- -- -- 9,164,176 (Note 7)
Efek-efek yang dibeli
dengan janji dijual Securites purchased under
kembali (Catatan 9) 3,254,705 -- -- -- 3,254,705 agreement to resell (Note 9)
Kredit yang diberikan
(Catatan 11): Loans (Note 11):
Korporasi 48,906,797 533,444 1,430,600 295,846 51,166,687 Corporate
Komersil 2,600,635 174,541 185,207 173,967 3,134,350 Commercial
Usaha Kecil 6,637 16,805 16,898 1,224 41,564 Small Enterprises
Konsumsi 347,332 40,348 9,978 2,278 399,936 Consumer
Pembiayaan bersama 2,622,580 5,684,299 841,435 211,871 9,360,185 Joint Financing
Kartu Kredit 5,787,020 -- 248,115 173,446 6,208,581 Credit Card
Aset lain-lain*) 1,091,087 98,157 159,168 -- 1,348,412 Other assets*)
Total 122,419,788 6,547,594 2,891,401 858,632 132,717,415 Total
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga, dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities, and restricted assets
142
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Kualitas kredit didefinisikan sebagai The credit quality are defined as follows:
berikut:
Tingkat tinggi High grade
a. Giro pada Bank Indonesia, giro pada a. Current accounts with Bank Indonesia,
bank lain, penempatan pada Bank current accounts with other banks,
Indonesia dan bank lain yaitu giro atau placements with Bank Indonesia and
penempatan pada institusi Pemerintah, other banks are current accounts or
transaksi dengan bank yang memiliki placements with the Government
reputasi baik dengan tingkat institution, transaction with reputable
kemungkinan gagal bayar atas banks with low probability of
kewajiban yang rendah. insolvency.
b. Kredit yang diberikan, bunga yang b. Loans, interest receivables and third
masih akan diterima, dan tagihan party receivables are borrowers with
kepada pihak ketiga yaitu debitur very satisfactory track record of loan
dengan riwayat pembayaran yang repayment and whose accounts did
sangat baik dan tidak pernah not turn past due during the term of the
menunggak sepanjang jangka waktu loan; borrowers with high degree of
kredit; debitur dengan tingkat stabilitas stability and diversity; has access to
dan keragaman yang tinggi memiliki raise substantial amounts of funds
akses setiap saat untuk memperoleh through public market any time; very
pendanaan dalam jumlah besar dari strong debt service capability and has
pasar terbuka; memiliki kemampuan conservative balance sheet ratios.
membayar yang kuat dan rasio-rasio
neraca yang konservatif.
c. Efek-efek yaitu efek-efek yang c. Securities are securities issued by
dikeluarkan oleh Pemerintah, efek-efek Government, investment grade
dan obligasi yang termasuk dalam securities and bonds with a rating of at
investment grade dengan rating least BBB- (Pefindo) or Baa3
minimal BBB- (Pefindo) atau Baa3 (Moody’s).
(Moody’s).
Tingkat standar Standard grade
a. Giro pada Bank Indonesia, giro pada a. Current accounts with Bank Indonesia,
bank lain, penempatan pada Bank current accounts with other banks,
Indonesia dan bank lain yaitu giro atau placements with Bank Indonesia and
penempatan pada bank lokal yang other banks are current accounts or
tidak terdaftar di bursa. placements with the local banks not
listed in the stock exchange.
b. Kredit yang diberikan, bunga yang b. Loans, interests receivables and third
masih akan diterima, dan tagihan party receivables are borrowers who
kepada pihak ketiga yaitu debitur have an average track record of loan
dengan riwayat pembayaran yang baik repayment and whose account did not
dan tidak pernah menunggak 90 hari turn past due for 90 days and over;
atau lebih; memiliki akses terbatas ke has limited access to public capital
pasar modal atau ke pasar keuangan markets or to alternative financial
lainnya; tingkat pendapatan dan kinerja market; volatility of earnings and
keseluruhan tidak stabil; memiliki overall performance; debt service
kemampuan membayar yang cukup. capability is adequate.
c. Efek-efek yaitu efek-efek yang c. Securities are securities issued by
dikeluarkan oleh Pemerintah, efek-efek Government, investment grade
dan obligasi dengan rating antara securities and bonds with a rating
idBB+ sampai dengan idB (Pefindo) between idBB+ to idB (Pefindo) or Ba1
atau Ba1 sampai dengan B2 to B2 (Moody’s).
(Moody’s).
143
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
v. Analisis umur kredit yang jatuh tempo v. The aging analysis of past due but not
tetapi tidak mengalami penurunan nilai impaired loans as of December 31, 2023
pada tanggal 31 Desember 2023 dan 2022 and 2022 are as follows:
adalah sebagai berikut:
31 Desember/December 31, 2023
Kurang dari
30 hari/ 31 sampai 61 sampai
Less than 60 hari/ 90 hari/ Jumlah/
30 days 31 to 60 days 61 to 90 days Total
Korporasi 1,382,466 19,627 -- 1,402,093 Corporate
Komersial 155,662 14,382 7,373 177,417 Commercial
Usaha Kecil 1,098 1,063 3,338 5,499 Small Enterprises
Konsumsi 4,798 2,435 1,634 8,867 Consumer
Pembiayaan bersama 364,963 244,462 604,823 1,214,248 Joint Financing
Kartu Kredit 212,178 -- -- 212,178 Credit Card
Total 2,121,165 281,969 617,168 3,020,302 Total
31 Desember/December 31, 2022
Kurang dari
30 hari/ 31 sampai 61 sampai
Less than 60 hari/ 90 hari/ Jumlah/
30 days 31 to 60 days 61 to 90 days Total
Korporasi -- -- 1,430,600 1,430,600 Corporate
Komersial 73,840 103,657 7,710 185,207 Commercial
Usaha Kecil 3,215 2,900 10,783 16,898 Small Enterprises
Konsumsi 5,542 2,552 1,884 9,978 Consumer
Pembiayaan bersama 277,614 179,453 384,368 841,435 Joint Financing
Kartu Kredit 248,115 -- -- 248,115 Credit Card
Total 608,326 288,562 1,835,345 2,732,233 Total
Konsentrasi kredit yang diberikan The concentration of loans by type of loans
berdasarkan jenis kredit dan sektor and economic sector is disclosed in Note
ekonomi diungkapkan pada Catatan 11, 11, while the concentration of loans by
sedangkan konsentrasi kredit yang geographic region is disclosed in Note 38.
diberikan berdasarkan wilayah geografis
diungkapkan pada Catatan 38.
Dari tabel konsentrasi risiko kredit As shown in table credit risk concentration
berdasarkan jenis debitur, konsentrasi by counterparty, concentration of credit
risiko kredit naik terutama pada segmen risk is increased specifically in corporate
korporasi dan pembiayaan lainnya, and joint financing, meanwhile risk
sementara itu konsentrasi kredit pada concentration in other retail segment such
segmen ritel lainnya seperti kartu kredit, as credit card, consumer and small
konsumer dan usaha kecil justru enterprises are decreased.
mengalami penurunan.
d. Risiko Pasar d. Market Risk
Risiko pasar adalah risiko perubahan harga Market risk is the risk that changes in market
pasar, seperti tingkat suku bunga, nilai tukar prices, such as interest rates, foreign
mata uang asing, dan credit spreads (tidak exchange rates and credit spreads (not relating
berhubungan dengan peringkat kredit pemberi to changes in the obligor’s/issuer’s credit
kredit) akan mempengaruhi pendapatan Bank standing) will affect the Bank’s income or the
atau nilai instrumen keuangan yang dimiliki. value of its holdings of financial instruments.
Tujuan pengelolaan risiko pasar adalah untuk The objective of market risk management is to
mengelola dan mengendalikan eksposur risiko manage and control market risk exposures
pasar dalam batasan parameter yang dapat within acceptable parameters, while optimizing
diterima dengan mengoptimalkan tingkat the return of risk.
pengembalian.
144
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Dalam pengelolaan risiko, Bank menggunakan In the control of risk, the Bank is using internal
kertas kerja internal dan sistem dalam working papers, tools and systems to monitor
melakukan proses pengawasan pergerakan market indicator movements. The tools and
pasar. Berbagai perangkat dan sistem systems enable the Bank to identify, measure,
membuat Bank dapat mengidentifikasi, and monitor sensitivity of market risks on
mengukur dan mengawasi sensitivitas risiko exchange rates and interest rates, both for
pasar untuk nilai tukar dan suku bunga, baik trading book and banking book portfolios.
untuk portofolio trading book dan banking book, Hence, risks that might arise can be mitigated
sehingga risiko yang mungkin muncul dapat and does not significantly affect the Bank’s
dimitigasi dan tidak mempengaruhi permodalan capital.
Bank secara signifikan.
Pengukuran Risiko Pasar tersebut, meliputi: The Measurement of Market Risk includes:
1. Pengukuran Risiko Pasar nilai tukar pada 1. Measurement of Market Risk on the
trading book dan banking book melalui exchange rate in the trading book and
perhitungan Posisi Devisa Neto (PDN) dan banking book through the calculation of the
Pengukuran Risiko Pasar nilai tukar dan Net Open Position (NOP) and
suku bunga pada trading book dihitung Measurement of Market Risk Exchange
dengan perhitungan Kewajiban rates and interest rates in the trading book
Penyediaan Modal Minimum (KPMM) are calculated by calculating the Minimum
menggunakan Metode Standar secara Capital Requirement (KPMM) using the
bulanan; Standard Method on a monthly basis;
2. Pengukuran Risiko Pasar suku bunga pada 2. Measurement of market interest rate risk in
banking book dengan menggunakan the banking book by using the IRRBB
Perhitungan IRRBB (Interest Rate Risk In (Interest Rate Risk in Banking Book)
Banking Book) yang sesuai dengan SEOJK calculation in accordance with SEOJK
No.12/SEOJK.03/2018 tentang Penerapan No.12/SEOJK.03/2018 concerning the
Manajemen Risiko dan Pengukuran Risiko Implementation of Risk Management and
Pendekatan Standar untuk Risiko Suku Risk Measurement in a Standard
Bunga dalam Banking Book bagi Bank Approach to Interest Rate Risk in the
Umum. Risiko Suku Bunga dilihat Banking Book for Commercial Banks.
berdasarkan perspektif yaitu Economic Interest Rate Risk is seen based on the
Value dan Earnings (NII); perspective of Economic Value, and
Earnings (NII);
3. Pengukuran dan pelaporan secara periodik 3. Measurement and Reporting periodically to
ke Regulator dalam pengelolaan risiko Regulator in market risk management
pasar yang mengacu kepada SEOJK which refer to SEOJK No.14/SEOJK.03/
No.14/SEOJK.03/2017 tentang Penilaian 2017 about Risk Based Bank Rating;
Tingkat Kesehatan Bank (PTKB);
4. Pengukuran Potensi Keuntungan atau 4. Measurement Potential Profit or Loss
Kerugian (Valuasi) Portofolio Surat (Valuation) portfolio of securities based on
Berharga berdasarkan harga pasar sesuai market price accordance with PSAK 68.
dengan PSAK 68.
i. Risiko nilai tukar i. Foreign exchange risk
Bank memiliki eksposur nilai tukar akibat The Bank is exposed to foreign exchange
adanya transaksi dalam mata uang asing currency risk through transactions in
dan volatilitas yang melekat pada opsi nilai foreign currencies and implied volatilities
tukar. on foreign exchange options.
Posisi Devisa Neto (PDN) Bank dihitung The Bank’s Net Open Position (NOP) was
berdasarkan Peraturan Bank Indonesia calculated based on Bank Indonesia’s
yang berlaku. Sesuai dengan peraturan, prevailing regulations. In accordance with
Bank harus memenuhi ketentuan PDN the regulations, the Banks are required to
keseluruhan (termasuk Domestic Non maintain its aggregate and statements of
Deliverable Forward/DNDF) dan untuk financial position NOP (include Domestic
laporan posisi keuangan setinggi-tingginya Non Deliverable Forward/DNDF) at the
20% dari jumlah modal. maximum 20% of its capital.
145
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Posisi Devisa Neto (PDN) Bank dapat The Bank’s Net Open Position (NOP) can
dilihat pada Catatan 41. be seen in Note 41.
Bank telah memiliki Aplikasi Manajemen The Bank has Market Risk Management
Risiko Pasar untuk mendukung proses Application to support the implementation
Manajemen Risiko Pasar dalam rangka of Market Risk Management process in
pengelolaan Risiko Pasar. order to manage market risk.
Proses pengendalian Risiko Pasar melalui Market Risk limit as a part of risk
penetapan dan kaji ulang limit Risiko Pasar controlling process is set and reviewed
dilakukan secara periodik. Limit-limit periodically. The Market Risk limits are as
tersebut meliputi: follows:
a. Limit Risiko Pasar pada trading book a. Market Risk limits on trading book
i. Limit Nominal Transaksi i. Transaction Nominal Limit
ii. Limit Nominal Open Position ii. Open Position Nominal Limit
iii. Limit Counterparty iii. Counterparty Limit
b. Limit Risiko Pasar Nilai Tukar b. The Market Risk limits for exchange
rate:
Limit Posisi Devisa Neto (PDN) Net Open Position (PDN) include
termasuk DNDF terhadap modal DNDF Limit on capital of 5% for risk
sebesar 5% untuk risk appetite dan appetite and 10% for risk tolerance.
10% untuk risk tolerance.
Sensitivitas risiko pasar digunakan untuk Sensitivity of market risk is used to indicate
menunjukkan seberapa besar modal yang how much capital needed to cover the
dibutuhkan untuk meng-cover potential loss potential loss of market risk that may
risiko pasar yang mungkin terjadi. Analisis occur. It is done to measure and monitor
sensitivitas Risiko Pasar yang dilakukan exhange rate and interest rate on trading
untuk mengukur dan mengawasi nilai tukar book portfolio. It consists of:
dan suku bunga pada portofolio trading
book. Sensitivitas risiko pasar mencakup:
Excess modal Bank The Bank’s excess capital
Perhitungan excess modal Bank dilakukan The calculation of the Bank’s excess
dengan menghitung modal bank secara capital is conducted by calculating the
total dan menguranginya dengan 12,50% Bank’s total capital and reduce with
dari total ATMR (Kredit + Pasar + 12.50% of the total risk weighted assets
Operasional). Excess modal ini yang (RWA) (Credit + Market + Operational).
kemudian dibagi terhadap masing-masing This excess capital is then divided by the
risiko pasar nilai tukar dan suku bunga respective market exchange risk and
untuk melihat berapa besar kemampuan interest rate risk to measure the Bank’s
coverage modal Bank (diluar regulatory capital-coverage-ability(exclude regulatory
requirement) apabila terjadi kerugian requirement) in the event of loss of the
sebesar risiko yang telah dihitung. amount to the risk that has been
calculated.
Tabel dibawah ini menunjukkan excess The table below shows the Bank's excess
modal Bank (tidak diaudit): capital (unaudited):
12,50%*Total
Total Modal/ ATMR/ Excess Modal/
Total Capital 12.50%*Total RWA Excess Capital
2023 - Desember 21,629,212 10,332,641 11,296,571 2023 - December
146
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Sensitivitas Risiko Pasar Nilai Tukar Sensitivity of Market Risk in Interest Rate
Sensitivitas risiko nilai tukar dihitung Sensitivity of exchange rate risk is
dengan menggunakan rasio excess modal calculated using the Bank’s excess capital
Bank terhadap risiko nilai tukar melalui ratio against exchange rate risk through
PDN Bank. NOP Bank.
Tabel dibawah ini menunjukkan sensitivitas The table below shows the Bank's
risiko pasar nilai tukar Bank (tidak diaudit): sensitivity of market risk in exhange rate
(unaudited):
Sensitivitas Risiko
Excess Nilai Tukar/
Modal/ Sensitivity of
Excess PDN/ Market Risk in
Capital NOP Exchange Rate
2023 - Desember 11,296,571 161,471 12,918 2023 - December
Simulasi penguatan dan pelemahan nilai The simulation of strengthening and
tukar USD/IDR sebesar 100bps pada weakening USD/IDR exchange rate by
posisi 31 Desember 2023 adalah sebagai 100bps at December 31, 2023 is as
berikut (tidak diaudit): follows (unaudited):
Periode Akhir Bulan Desember 2023/
End of December 2023 Period
Kurs USD/IDR
Total PDN 15,397 15397 + 100bps 15397 - 100bps Total NOP
Rupiah Indonesia IDR 161,471 162,519 160,422 IDR Indonesia Rupiah
ii. Risiko Tingkat Suku Bunga ii. Interest Rate Risk
Risiko suku bunga adalah risiko yang Interest rate risk is the risk that arises in
timbul pada posisi keuangan (neraca dan financial position (balance sheet and
rekening administratif) akibat dari administrative account) as a result of
perubahan suku bunga. Risiko suku bunga changes in interest rates. This interest rate
ini meliputi repricing risk (repricing risk includes repricing risk (repricing
mismatch antara komponen aset dan mismatch between asset and liability
liabilitas), basis risk (penggunaan suku components), basis risk (use of different
bunga acuan yang berbeda), yield curve reference interest rates), yield curve risk
risk (perubahan bentuk dan slope yield (changes in shape and slope yield curve)
curve) dan option risk (pelunasan kredit and option risk (repayment of credit or
atau pencairan deposito sebelum jatuh disbursement of deposits before due date).
waktu).
Sensitivitas risiko suku bunga pada trading Sensitivity of interest rate risk in trading
book yang dihitung dengan menggunakan book is calculated using the Bank’s excess
rasio excess modal Bank terhadap risiko capital ratio against interest rate risk
suku bunga (umum dan spesifik). (general and specific).
147
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tabel di bawah ini menunjukkan The table below shows the Bank's
sensitivitas risiko pasar suku bunga Bank: sensitivity of market risk in interest rate:
(tidak diaudit) (unaudited)
Periode Akhir Bulan Desember 2023/
End of Month December 2023 Period
Sensitivitas Risiko
Suku Bunga/
Excess Modal/ Risiko Suku Bunga/ Sensitivity of Market
Excess Capital Interest Rate Risk Risk in Interest Rate
2023 - Desember 11,296,571 94,437 120 2023 - December
Sensitivitas risiko suku bunga pada Sensitivity of interest rate risk in banking
banking book menggunakan pendekatan book using IRRBB approach (Interest Rate
IRRBB (Interest Rate Risk in Banking Risk in Banking Book) which refers to
Book) yang mengacu kepada SEOJK SEOJK No.12/SEOJK.03/2018 concerning
No.12/SEOJK.03/2018 tentang Penerapan the Implementation of Risk Management
Manajemen Risiko dan Pengukuran Risiko and Risk Measurement Standard
Pendekatan Standar untuk Risiko Suku Approach to Interest Rate Risk in the
Bunga dalam Banking Book bagi Bank Banking Book for Commercial Banks .
Umum.
Berdasarkan regulasi OJK tersebut, Bank Based on the OJK regulations, the Bank
menerapkan 6 (enam) jenis skenario shock applies 6 (six) types of interest rate shock
suku bunga untuk perhitungan kerugian scenarios to calculate maximum loss from
maksimum dari Nilai Ekonomi dari Ekuitas Economic Values of Equity (EVE) to
(Economic Value of Equity atau EVE) capital Tier-1 on IRRBB, namely Parallel
terhadap modal Tier-1 pada IRRBB, yaitu Up, Parallel Down, Steepener, Flattener,
Parallel Up, Parallel Down, Steepener, Short Rates Up, and Short Rates Down.
Flattener, Short Rates Up, dan Short Rates As for the calculation maximum loss of Net
Down. Sedangkan untuk perhitungan Interest Income (NII) to projection income
kerugian maksimum Pendapatan Bunga on IRRBB uses 2 (two) shock scenarios,
Neto (Net Interest Income atau NII) namely Parallel Up and Parallel Down. In
terhadap target laba pada IRRBB each calculation, both changes in ∆EVE to
menggunakan 2 (dua) skenario shock, capital Tier-1 as well as ∆NII to projection
yaitu Parallel Up dan Parallel Down. Pada income, the scenario used as the
masing-masing perhitungan, baik ∆EVE maximum loss value is the scenario that
terhadap modal Tier-1 maupun ∆NII provides the highest loss. The IRRBB
terhadap target laba, skenario yang exposure based on ∆NII to projection
digunakan sebagai nilai kerugian income is at 16,56% on December 31,
maksimum adalah skenario yang 2023. The level of the ∆NII ratio within the
memberikan nilai kerugian tertinggi. Bank's threshold of 15%-20% of the
Eksposur IRRBB berdasarkan ∆NII Projection Income or is at a Low to
terhadap Target Laba 16,56% untuk posisi Moderate risk rating. Meanwhile, IRRBB
31 Desember 2023. Tingkat rasio ∆NII exposure based on ∆EVE to Capital is
tersebut berada didalam threshold Bank 21,69% for the position of December 31,
15%-20% dari Target Laba atau berada 2023. The level of the ∆EVE ratio is at the
pada peringkat risiko Low to Moderate. Bank's threshold >20% of Tier-1 capital or
Sedangkan eksposur IRRBB berdasarkan is at a High risk rating, which indicates that
∆EVE terhadap Modal 21,69% untuk posisi the structure of assets and liabilities Banks
31 Desember 2023. Tingkat rasio ∆EVE are sensitive to changes in market interest
tersebut berada pada threshold Bank rates.
>20% dari modal Tier-1 atau berada pada
peringkat risiko High, yang menunjukkan
bahwa struktur aset dan liabilitas Bank
sensitif terhadap perubahan suku bunga
pasar.
148
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tabel berikut ini menyajikan portofolio The table below summarizes the banking
banking book pada nilai tercatatnya book portfolios at their carrying amounts
(sebelum cadangan kerugian penurunan (before allowance for impairment losses),
nilai), yang dikategorikan berdasarkan categorized by the earlier of contractual
mana yang lebih awal antara tanggal repricing or maturity dates:
repricing atau tanggal jatuh tempo
kontraktual:
31 Desember/December 31, 2023
Instrumen bunga variabel/ Instrumen bunga tetap/
Floating rate instruments Fixed rate instruments
Kurang dari 3 bulan- Kurang dari 3 bulan- Lebih dari
3 bulan/ 1 tahun/ 3 bulan/ 1 tahun/ 2 tahun/
Jumlah/ Less than 3 months- Less than 3 months- 1-2 tahun/ More than
Total 3 months 1 year 3 months 1 year 1-2 years 2 years
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 3,356,000 -- -- 3,356,000 -- -- -- and other banks
Efek-efek 35,467,877 -- -- 13,538 4,984,386 1,461,049 29,008,904 Securities
Efek-efek yang
dibeli dengan Securities purchased
janji dijual under agreement
kembali 7,215,441 -- -- 7,215,441 -- -- -- to resell
Kredit yang
diberikan 66,292,896 1,186,436 52,096,197 442,429 1,748,822 3,843,449 6,975,563 Loans
Aset lain-lain 492,276 -- -- 285,646 -- -- 206,630 Other assets
Total 112,824,490 1,186,436 52,096,197 11,313,054 6,733,208 5,304,498 36,191,097 Total
Simpanan dari Deposits from
nasabah (89,435,750) (25,787,966) -- (60,049,173) (3,598,611) -- -- customers
Simpanan dari Deposits from
bank lain (3,872,596) (319,204) -- (3,548,892) (4,500) -- -- other banks
Efek-efek yang
dijual dengan Securities sold under
janji dibeli repurchased
kembali (12,573,231) -- -- (12,573,231) -- -- -- agreement
Pinjaman yang
diterima (2,909,228) -- -- (1,154,775) (1,754,453) -- -- Fund borrowings
Obligasi Subordinated
subordinasi (50,000) -- -- -- -- (50,000) -- bonds
Total (108,840,805) (26,107,170) -- (77,326,071) (5,357,564) (50,000) -- Total
Neto 3,983,685 (24,920,734) 52,096,197 (66,013,017) 1,375,644 5,254,498 36,191,097 Net
31 Desember/December 31, 2022
Instrumen bunga variabel/ Instrumen bunga tetap/
Floating rate instruments Fixed rate instruments
Kurang dari 3 bulan- Kurang dari 3 bulan- Lebih dari
3 bulan/ 1 tahun/ 3 bulan/ 1 tahun/ 2 tahun/
Jumlah/ Less than 3 months- Less than 3 months- 1-2 tahun/ More than
Total 3 months 1 year 3 months 1 year 1-2 years 2 years
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 9,164,176 -- -- 9,164,176 -- -- -- and other banks
Efek-efek 37,657,924 -- -- 203,213 2,830,881 60,622 34,563,208 Securities
Efek-efek yang
dibeli dengan Securities purchased
janji dijual under agreement
kembali 3,254,705 3,254,705 -- -- -- -- -- to resell
Kredit yang
diberikan 70,289,357 6,188,070 332,692 249,854 1,509,186 3,519,412 58,490,143 Loans
Aset lain-lain 165,450 -- -- 54,450 111,000 -- -- Other assets
Total 120,531,612 9,442,775 332,692 9,671,693 4,451,067 3,580,034 93,053,351 Total
Simpanan dari Deposits from
nasabah (102,949,667) (27,550,403) -- (71,627,820) (3,771,444) -- -- customers
Simpanan dari Deposits from
bank lain (1,546,696) (691,102) -- (852,094) (3,500) -- -- other banks
Efek-efek yang
dijual dengan Securities sold under
janji dibeli repurchased
kembali (13,263,387) -- -- (2,806,550) (10,456,837) -- -- agreement
Pinjaman yang
diterima (1,856,213) -- -- (856,213) -- (1,000,000) -- Fund borrowings
Obligasi Subordinated
subordinasi (50,000) -- -- -- -- -- (50,000) bonds
Total (119,665,963) (28,241,505) -- (76,142,677) (14,231,781) (1,000,000) (50,000) Total
Neto 865,649 (18,798,730) 332,692 (66,470,984) (9,780,714) 2,580,034 93,003,351 Net
149
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tabel dibawah merupakan ikhtisar dari The table below summarize the weighted
rata-rata suku bunga efektif untuk setiap average effective interest rates for each
instrumen keuangan: financial instrument:
2023 2022
Aset Assets
Rupiah Rupiah
Penempatan pada Bank Placement with Bank
Indonesia dan bank lain 5.38% 2.95% Indonesia and other banks
Efek-efek Securities
Obligasi Pemerintah 6.31% 5.87% Government bonds
Obligasi korporasi 7.76% 7.59% Corporate bonds
Kredit yang diberikan Loans
Kredit Usaha Kecil 19.04% 18.35% Small Enterprises loans
Kartu kredit 14.42% 14.87% Credit card
Kredit lainnya 10.59% 10.05% Other loans
Mata uang asing Foreign currencies
Penempatan pada Bank Placement with Bank
Indonesia dan bank lain 4.93% 1.59% Indonesia and other banks
Efek-efek Securities
Obligasi Pemerintah 3.70% 3.49% Government bonds
Kredit yang diberikan 11.08% 7.97% Loans
Liabilitas Liabilities
Rupiah Rupiah
Simpanan dari nasabah Deposits from customers
Giro 3.04% 1.69% Current accounts
Tabungan 1.33% 1.15% Saving deposits
Deposito berjangka 5.26% 3.63% Time deposits
Simpanan dari bank lain Deposits from other banks
Call money 5.92% - Interbank call money
Giro 4.79% 3.30% Current accounts
Tabungan 1.20% 1.62% Saving deposits
Deposito berjangka 4.92% 3.26% Time deposits
Mata uang asing Foreign currencies
Simpanan dari nasabah Deposits from customers
Giro 2.51% 0.70% Current account
Tabungan 0.19% 0.08% Saving deposits
Deposito berjangka 3.77% 1.27% Time deposits
Simpanan dari bank lain Deposits from other banks
Call money 5.23% 1.39% Call money
Bank melakukan pengukuran dan The Bank conduct measurement and
pelaporan risiko pasar secara periodik ke reporting periodically to Regulator in
Regulator dalam mengelola risiko pasar managing market risk based on SEOJK
yang mengacu kepada SEOJK No.14/SEOJK.03/2017 about the market
No.14/SEOJK.03/2017 tentang Penilaian risk parameters in Bank Soundness
Tingkat Kesehatan Bank (PTKB) dengan Assessment (BSA) using risk approach
menggunakan pendekatan risiko (Risk- (Risk-based Bank Rating/RBBR),
based Bank Rating/ RBBR) yang terdiri dari consisting of 2 parts:
2 bagian, yaitu:
1. Risiko Inheren 1. Inherent Risk
a. Volume dan Komposisi Portofolio a. Volume and Composition Portfolio
b. Kerugian Potensial Risiko Suku b. Potential loss Interest Rate Risk in
Bunga dalam Banking Book Banking Book - IRRBB)
(IRRBB)
c. Strategi dan Kebijakan Bisnis c. Strategies and Business Policies
• Strategi Trading • Trading Strategies
• Strategi Bisnis terkait Suku • Business strategies on Interest
Bunga pada banking book Rate in Banking Book
150
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. Kualitas Penerapan Manajemen Risiko 2. Risk Management Quality
a. Tata kelola risiko a. Risk governance
b. Kerangka manajemen risiko b. Risk management framework
c. Proses manajemen risiko, sistem c. Risk management process,
informasi dan sumber daya information systems and human
manusia resources
d. Sistem pengendalian risiko d. Risk control system
e. Risiko Likuiditas e. Liquidity Risk
Risiko likuiditas adalah risiko yang disebabkan Liquidity risk is the risk caused by the Bank’s
oleh ketidakmampuan Bank dalam memenuhi inability to meet its obligation associated with
kewajiban yang telah jatuh tempo dan menutup financial liabilities at due date and cover
posisi di pasar. Risiko likuiditas merupakan position created from market. Liquidity risk is
risiko yang terpenting pada bank umum dan the most important risk for commercial bank
perlu dikelola secara berkesinambungan. and as such needs to be managed on an on-
going basis.
Selain itu, pengelolaan aset dan liabilitas Bank Moreover, monitoring over the Bank’s assets
dilakukan melalui rapat ALCO yang and liabilities is addressed through ALCO
dilaksanakan setiap 1 (satu) bulan sekali. meeting held once in every month. The
Pembahasan difokuskan pada penyelarasan meeting focuses on aligning short-term and
strategi jangka pendek dan jangka panjang long-term strategy of the Bank with national
Bank dengan kondisi perekonomian nasional, economic conditions, especially the
terutama penyesuaian kondisi likuiditas Bank. adjustments to the Bank’s liquidity conditions.
Bank juga menyusun kebijakan pengelolaan The Bank’s also developed liquidity
risiko likuiditas yang memaparkan tanggung management policy defines the
jawab, pengelolaan dan pendekatan strategis responsibilities, management and strategic
yang diambil untuk menjamin ketersediaan approach to be taken to ensure that sufficient
likuiditas yang cukup untuk memenuhi liquidity is maintained to meet the Bank’s
kewajiban bank secara kontraktual maupun contractual or regulatory obligations.
yang disyaratkan oleh regulator.
Selain itu, dengan telah dikeluarkannya Furthermore, with the issuance of Regulation
Peraturan Otoritas Jasa Keuangan No. 42/ of the Financial Services Authority No.42/
POJK.03/2015 tanggal 23 Desember 2015 POJK.03/2015 dated December 23, 2015
tentang Kewajiban Pemenuhan Rasio concerning the Obligation of Liquidity
Kecukupan Likuiditas (Liquidity Coverage Coverage Ratio for Commercial Banks and the
Ratio) Bagi Bank Umum dan Peraturan Otoritas Regulation of the Financial Services Authority
Jasa Keuangan No.32/POJK.03/2016 tentang No.32/POJK.03/2016 concerning Amendment
Perubahan atas Peraturan Otoritas Jasa to the Rules of the Financial Services Authority
Keuangan No.6/POJK.03/2015 tentang No.6/POJK.03/ 2015 on Transparency and
Transparansi dan Publikasi Laporan Bank. Publication of Bank Reports. The Bank has
Bank telah menyampaikan laporan LCR submitted LCR (individual) reports on a
individual secara bulanan ke Otoritas Jasa monthly basis to the Financial Services
Keuangan dan mempublikasikan laporan LCR Authority and publishes quarterly LCR reports
triwulanan individual pada situs web Bank. LCR (individual) on the Bank's website. Based on
Bank (individual) selalu terjaga di atas batas the calculation, the Bank's LCR (individually)
minimum rasio LCR sebesar 100%. shall always be maintained above the
Berdasarkan perhitungan, LCR rata-rata harian minimum LCR ratio that is 100%. Based on the
pada posisi 31 Desember 2023 sebesar calculation, the average daily LCR at
145,78% dan LCR triwulanan posisi December 31, 2023 amounted to 145,78%,
31 Desember 2023 sebesar 153,58%. respectively and quarterly LCR at December
31, 2023 amounted to 153.58%.
151
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Terkait dengan POJK Nomor 50/POJK.03/2017 Related with the regulation of the Financial
tentang Kewajiban Pemenuhan Rasio Services Authority No.50/POJK.03/2017
Pendanaan Stabil Bersih (Net Stable Funding concerning the Obligation of Net Stable
Ratio) Bagi Bank Umum, Bank menyampaikan Funding Ratio for Commercial Banks, the Bank
laporan NSFR secara triwulanan (individual) ke has submitted NSFR report on quarterly
Otoritas Jasa Keuangan dan mempublikasikan (individual) to Financial Services Authority and
laporan NSFR triwulanan (individual) pada situs published NSFR report to Bank's website.
web Bank. Berdasarkan perhitungan, NSFR Based on the calculation, the Bank's NSFR
Bank pada tanggal 31 Desember 2023 sebesar (individually) as of December 31, 2023
116,30%, berada diatas minimum NSFR yaitu amounted to 116.30%, respectively which is
100%. above the minimum NSFR that is 100%.
Eksposur terhadap risiko likuiditas Exposure to liquidity risk
Bank bergantung pada simpanan dari nasabah The Bank relies on deposits from customers
dan simpanan dari bank lain sebagai sumber and deposits from other banks as its primary
pendanaan utama yang memiliki masa jatuh sources of funding which generally have
tempo yang pendek dan sebagian besar dapat shorter maturities and a large proportion of
ditarik sewaktu-waktu. Pendanaan dengan them are repayable on demand. The short-
jangka waktu yang pendek tersebut term nature of these deposits increases the
meningkatkan risiko likuiditas Bank, oleh Bank’s liquidity risk, therefore, the Bank
karena itu, Bank secara aktif mengelola risiko actively manages this risk through maintaining
tersebut dengan memberikan tingkat suku competitive pricing and constant monitoring of
bunga yang bersaing dan secara terus- market trends.
menerus memantau pergerakan pasar.
Adapun pemantauan risiko likuiditas tersebut The monitoring of liquidity risk includes:
antara lain: Pemantauan Giro Wajib Minimum Monitoring of Statutory Reserves (GWM),
(GWM), Liquidity Coverage Ratio (LCR), Net Liquidity Coverage Ratio (LCR), Net Stable
Stable Funding Ratio (NSFR), Aset Likuid Funding Ratio (NSFR), Liquid Assets to Non
terhadap Non Core Deposit (AL/NCD), Aset Core Deposits (AL/NCD), Liquid Assets to
Likuid terhadap Dana Pihak Ketiga (AL/DPK), Third Party Funds (AL/DPK), Macroprudential
Rasio Intermediasi Makroprudensial (RIM), Intermediation Ratio (RIM), Cash Flow
Proyeksi Arus Kas (cashflow), dan Contingency Projection, and Contingency Funding Plan
Funding Plan (CFP). Pemantauan rasio (CFP). Monitoring of this ratio is reported
tersebut dilaporkan secara rutin kepada pihak regularly to management and regulators.
manajemen dan regulator.
Bank juga melakukan pengukuran dan The Bank also conducts measurement and
pelaporan secara periodik ke Bank Indonesia reporting to the Bank Indonesia periodically on
mengenai pengelolaan risiko likuiditas liquidity risk management based on liquidity
mengacu kepada parameter risiko likuiditas risk parameters Bank Soundness Assessment
dalam Penilaian Tingkat Kesehatan Bank (BSA) using risk approach (Risk-based Bank
(PTKB) dengan menggunakan pendekatan Ratings/RBBR) which consists of 2 parts:
risiko (Risk-based Bank Rating/RBBR) yang
terdiri dari 2 bagian, yaitu:
1. Risiko Inheren 1. Inherent Risk
a. Komposisi dari aset, liabilitas, dan a. Composition of assets, liabilities, and
transaksi rekening administratif. administrative account transactions.
b. Konsentrasi dari aset dan liabilitas. b. Concentration of assets and liabilities.
c. Kerentanan pada kebutuhan c. Vulnerability of funding needs.
pendanaan.
d. Akses pada sumber-sumber d. Access to funding resources.
pendanaan.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. Kualitas Penerapan Manajemen Risiko 2. Risk Management Quality
a. Tata kelola risiko likuiditas. a. Liquidity Risk governance.
b. Kerangka manajemen risiko likuiditas. b. Liquidity Risk management framework.
c. Proses manajemen risiko likuiditas, c. Liquidity Risk management process,
sistem informasi dan sumber daya information systems and human
manusia. resources.
d. Sistem pengendalian risiko likuiditas. d. Liquidity Risk control system.
Selain itu, Bank juga melakukan pengukuran Furthermore, the Bank’s also measure and
dan mengelola Risiko Likuiditas seperti rasio managing liquidity risk such as the ratio of
aset likuid terhadap total simpanan dari liquid assets to total funding from customers.
nasabah. Pada akhir tahun 2023 dan 2022, As of the end of 2023 and 2022, the reported
rasio dari aset likuid dibandingkan dengan total ratio of liquid assets to total funding from
simpanan dari nasabah yang dilaporkan customers were 50.58% and 55.51%.
masing-masing adalah sebesar 50,58% dan
55,51%.
2023 2022
Kas dan setara kas 11,679,531 19,516,551 Cash and cash equivalents
Efek-efek investasi selain yang Securities, excluding items
diklasifikasikan classified as cash and
sebagai kas dan setara kas 37,426,300 39,177,941 cash equivalents
Simpanan dari bank lain (3,872,596) (1,546,696) Deposits from other banks
45,233,235 57,147,796
Simpanan dari nasabah 89,435,750 102,949,667 Deposits from customers
Rasio aset likuid terhadap Ratio of liquid assets to deposits
simpanan dari nasabah 50.58% 55.51% from customers
Analisis perbedaan jatuh tempo aset dan Maturity gap analysis of financial assets and
liabilitas keuangan liabilities
Tabel di bawah ini menyajikan analisis jatuh The table below shows an analysis of
tempo nilai tercatat dari aset keuangan maturities of the carrying amount of financial
(sebelum pendapatan bunga yang assets (before unearned interest income and
ditangguhkan dan cadangan kerugian allowance for impairment losses) and financial
penurunan nilai) dan liabilitas keuangan Bank liabilities of the Bank as of December 31, 2023
pada tanggal 31 Desember 2023 dan 2022, and 2022, based on remaining term to
berdasarkan jangka waktu yang tersisa sampai contractual maturity:
tanggal jatuh tempo kontraktual:
153
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2023
Tidak
mempunyai
Nilai tanggal jatuh Kurang dari <3-12 < 12-60 Lebih dari
tercatat/ tempo/No 1 bulan/ bulan/ bulan/ 60 bulan/
Carrying contractual Less than 1-3 bulan/ <3-12 < 12-60 More than
Value maturity 1 month 1-3 months months months 60 months
ASET ASSETS
Kas 855,222 855,222 -- -- -- -- -- Cash
Giro pada Current accounts with
Bank Indonesia 6,822,433 6,822,433 -- -- -- -- -- Bank Indonesia
Giro pada Current accounts with
bank lain 645,876 645,876 -- -- -- -- -- other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 3,356,000 -- 2,449,657 -- 906,343 -- -- and other banks
Efek-efek 37,624,588 -- -- 13,538 4,985,039 2,400,487 30,225,524 Securities
Efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 7,215,441 -- 7,215,441 -- -- -- -- resell agreement
Tagihan derivatif 20,974 -- 20,974 -- -- -- -- Derivative receivables
Kredit yang diberikan - bruto 66,304,719 -- 6,798,668 771,209 6,512,167 35,677,360 16,545,315 Loans - gross
Aset lain-lain *) 1,525,993 20,885 1,298,478 -- -- 206,630 -- Other assets *)
Total 124,371,246 8,344,416 17,783,218 784,747 12,403,549 38,284,477 46,770,839 Total
Liabilitas segera (296,179) -- (296,179) -- -- -- -- Obligations due immediately
Simpanan dari nasabah (89,435,750) (25,474,093) (46,052,618) (14,033,421) (3,673,412) (187,525) (14,681) Deposits from customers
Simpanan dari bank lain (3,872,596) (319,204) (3,528,392) (20,500) (4,500) -- -- Deposits from other banks
Liabilitas derivatif (18,931) -- (18,931) -- -- -- -- Derivative payable
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali (12,573,231) -- (12,573,231) -- -- -- -- repurchased agreements
Pinjaman yang diterima (2,909,228) -- (461,910) (692,865) (1,754,453) -- -- Fund borrowings
Obligasi subordinasi (50,000) -- -- -- -- (50,000) -- Subordinated bonds
Beban yang masih
harus dibayar Accrued expenses and
dan liabilitas lain-lain**) (427,497) -- (427,497) -- -- -- -- other liabilities**)
Total (109,583,412) (25,793,297) (63,358,758) (14,746,786) (5,432,365) (237,525) (14,681) Total
Neto 14,787,834 (17,448,881) (45,575,540) (13,962,039) 6,971,184 38,046,952 46,756,158 Net
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga, dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities, and restricted assets
**) Termasuk di dalam biaya yang masih harus dibayar dan liabilitas lain-lain merupakan bunga yang masih harus dibayar, setoran jaminan, liabilitas sewa, dan kewajiban pembelian surat berharga/
Included in accrued expenses and other liabilities are accrued interest payables, guarantee deposits, lease liabilities, and liabilities to purchase of marketable securities
31 Desember/December 31, 2022
Tidak
mempunyai
Nilai tanggal jatuh Kurang dari <3-12 < 12-60 Lebih dari
tercatat/ tempo/No 1 bulan/ bulan/ bulan/ 60 bulan/
Carrying contractual Less than 1-3 bulan/ <3-12 < 12-60 More than
Value maturity 1 month 1-3 months months months 60 months
ASET ASSETS
Kas 901,616 901,616 -- -- -- -- -- Cash
Giro pada Current accounts with
Bank Indonesia 8,691,986 8,691,986 -- -- -- -- -- Bank Indonesia
Giro pada Current accounts with
bank lain 758,773 758,773 -- -- -- -- -- other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 9,164,176 -- 9,164,176 -- -- -- -- and other banks
Efek-efek 39,177,941 -- -- 203,213 2,841,217 2,976,917 33,156,594 Securities
Efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 3,254,705 -- 3,254,705 -- -- -- -- resell agreement
Tagihan derivatif 10,119 -- 10,119 -- -- -- -- Derivative receivables
Kredit yang diberikan - bruto 70,311,303 -- 6,646,718 921,135 5,005,189 33,086,770 24,651,491 Loans - gross
Tagihan akseptasi 53,031 -- -- 37,129 15,902 -- -- Acceptance receivable
Aset lain-lain *) 1,348,412 21,666 1,215,746 -- 111,000 -- -- Other assets *)
Total 133,672,062 10,374,041 20,291,464 1,161,477 7,973,308 36,063,687 57,808,085 Total
Liabilitas segera (245,593) -- (245,593) -- -- -- -- Obligations due immediately
Simpanan dari nasabah (102,949,667) (27,165,111) (56,230,623) (15,447,397) (3,876,342) (215,407) (14,787) Deposits from customers
Simpanan dari bank lain (1,546,696) (691,102) (837,594) (14,500) (3,500) -- -- Deposits from other banks
Liabilitas derivatif (66,818) -- (66,818) -- -- -- -- Derivative payable
Liabilitas akseptasi (53,031) -- -- (37,129) (15,902) -- -- Acceptance payable
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali (13,263,387) -- (2,806,550) -- (10,456,857) -- -- repurchased agreements
Pinjaman yang diterima (1,856,213) -- (856,213) -- -- (1,000,000) -- Fund borrowings
Obligasi subordinasi (50,000) -- -- -- (50,000) -- Subordinated bonds
Beban yang masih
harus dibayar Accrued expenses and
dan liabilitas lain-lain**) (422,597) -- (422,597) -- -- -- -- other liabilities**)
Total (120,454,002) (27,856,213) (61,465,988) (15,499,026) (14,352,601) (1,265,407) (14,787) Total
Neto 13,218,060 (17,482,172) (41,174,524) (14,337,549) (6,379,293) 34,798,280 57,793,298 Net
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga, dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities, and restricted assets
**) Termasuk di dalam biaya yang masih harus dibayar dan liabilitas lain-lain merupakan bunga yang masih harus dibayar, setoran jaminan, liabilitas sewa, dan kewajiban pembelian surat berharga/
Included in accrued expenses and other liabilities are accrued interest payables, guarantee deposits, lease liabilities, and liabilities to purchase of marketable securities
154
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tabel di bawah ini menunjukkan sisa jatuh The table below shows the remaining
tempo kontraktual dari liabilitas keuangan contractual maturities of financial liabilities
berdasarkan pada undiscounted cash flows based on undiscounted cash flows (unaudited).
(tidak diaudit).
31 Desember/December 31, 2023
Tidak
mempunyai
tanggal
jatuh Kurang dari <3-12 < 12-60 Lebih dari
tempo/No 1 bulan/ bulan/ bulan/ 60 bulan/
Jumlah/ contractual less than 1-3 bulan/ <3-12 < 12-60 More than
Total maturity 1 month 1-3 months months months 60 months
LIABILITAS LIABILITIES
Liabilitas segera 296,179 -- 296,179 -- -- -- -- Obligations due immediately
Simpanan dari
nasabah 89,969,700 25,474,093 46,359,775 14,171,274 3,762,352 187,525 14,681 Deposits from customers
Simpanan dari
bank lain 3,876,629 319,204 3,532,185 20,640 4,600 -- Deposits from other banks
Efek-efek yang djual
dengan janji Securities sold under
dibeli kembali 12,573,231 -- 12,573,231 -- -- -- -- repurchased agreements
Liabilitas derivatif 18,931 -- 18,931 -- -- -- -- Derivatives payable
Utang akseptasi -- -- -- -- -- -- -- Acceptance payable
Pinjaman yang diterima 2,916,491 -- 469,173 692,865 1,754,453 -- -- Fund borrowings
Obligasi subordinasi 50,416 -- 416 -- -- 50,000 -- Subordinated bonds
Beban yang masih
harus dibayar
dan liabilitas Accrued expenses and
lain-lain**) 108,868 -- 108,868 -- -- -- -- other liabilities**)
Total 109,810,445 25,793,297 63,358,758 14,884,779 5,521,405 237,525 14,681 Total
**) Termasuk di dalam biaya yang masih harus dibayar dan liabilitas lain-lain merupakan bsetoran jaminan dan kewajiban pembelian surat berharga/
Included in accrued expenses and other liabilities are guarantee deposits and liabilities to purchase of marketable securities
31 Desember/December 31, 2022
Tidak
mempunyai
tanggal
jatuh Kurang dari <3-12 < 12-60 Lebih dari
tempo/No 1 bulan/ bulan/ bulan/ 60 bulan/
Jumlah/ contractual less than 1-3 bulan/ <3-12 < 12-60 More than
Total maturity 1 month 1-3 months months months 60 months
LIABILITAS LIABILITIES
Liabilitas segera 245,593 -- 245,593 -- -- -- -- Obligations due immediately
Simpanan dari
nasabah 103,485,566 27,165,111 56,536,999 15,582,775 3,970,487 215,407 14,787 Deposits from customers
Simpanan dari
bank lain 1,550,020 691,102 840,778 14,583 3,557 -- -- Deposits from other banks
Efek-efek yang djual
dengan janji Securities sold under
dibeli kembali 13,263,387 -- 2,806,549 -- 10,456,838 -- -- repurchased agreements
Liabilitas derivatif 66,818 -- 66,818 -- -- -- -- Derivatives payable
Utang akseptasi 53,031 -- -- 37,129 15,902 -- -- Acceptance payable
Pinjaman yang diterima 1,864,233 -- 864,233 -- -- 1,000,000 -- Fund borrowings
Obligasi subordinasi 50,416 -- 416 -- -- 50,000 -- Subordinated bonds
Beban yang masih
harus dibayar
dan liabilitas Accrued expenses and
lain-lain**) 104,600 -- 104,600 -- -- -- -- other liabilities**)
Total 120,683,664 27,856,213 61,465,986 15,634,487 14,446,784 1,265,407 14,787 Total
**) Termasuk di dalam biaya yang masih harus dibayar dan liabilitas lain-lain merupakan bsetoran jaminan dan kewajiban pembelian surat berharga/
Included in accrued expenses and other liabilities are guarantee deposits and liabilities to purchase of marketable securities
f. Risiko Operasional f. Operational Risk
Bank senantiasa menyempurnakan The Bank constantly improves its operational
implementasi manajemen risiko operasional risk management implementation by increasing
dengan meningkatkan kesadaran para pegawai employee’s risk awareness and improving the
terhadap risiko serta menyempurnakan policies and procedures for banking
kebijakan dan prosedur untuk operasional operations. These efforts are aimed to mitigate
bank. Berbagai upaya ini ditujukan untuk inherent risk as well as to improve control
memitigasi risiko inheren dan terus system particularly for the Bank’s operational
meningkatkan sistem pengendalian khususnya risks. Bank continuously increases risk
terhadap risiko operasional. Bank terus- awareness of its employees through various
menerus meningkatkan kesadaran risiko media including e- campaign, bulletins, and
seluruh pegawainya melalui berbagai media direct socialization.
termasuk e-campaign, buletin dan sosialisasi
secara langsung.
155
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Bank telah memiliki aplikasi Operational risk The Bank has an application called
Web Links (OWL) pada menu Operational Risk Operational risk Web Links (OWL) for menu
Online Test (OPRIST) untuk called Risk Online Test (OPRIST), to provide
menyelenggarakan tes online kepada pegawai online test for branch’s employees and also
kantor cabang serta sebagian pegawai kantor some of Head Office employees. Its purpose is
pusat. Tujuannya adalah untuk mengukur to measure the employees’ mastership and
penguasaan dan pemahaman terhadap understanding towards the policy and
Kebijakan dan Prosedur serta Pengetahuan procedure, and product knowledge. Bank
Produk. Pelaksanaan OPRIST dilakukan regularly holds OPRIST.
secara rutin.
OPRIST dapat dilakukan secara tematik, yakni OPRIST could be carried out thematically, i.e
materi tes difokuskan ke proses-proses the exam materials are focused on high-risk
operasional di kantor cabang, kantor regional, operational processes in the branches. In
dan kantor pusat yang dianggap berisiko tinggi. addition, the Bank has conducted Operational
Selain itu, Bank juga telah menyelenggarakan Risk Management e-learning since 2018. All
e-learning dengan modul Operational Risk employees have to participate in the e-
Management sejak tahun 2018. E-learning Learning.
Operational Risk Management tersebut diikuti
ditujukan kepada oleh seluruh pegawai Bank.
Selain Menu OPRIST, pada aplikasi OWL juga In addition to the OPRIST Menu, the OWL
terdapat menu dashboard untuk melakukan application has a Dashboard menu to monitor
monitoring GL Kerugian Operasional Bank, the Bank's Operational Loss General Ledger.
dimana Bank Melakukan Monitoring dan The Bank Monitors and analysis all
analisis seluruh GL Kerugian Operasional Operational Losses General Ledger every
setiap bulannya untuk memastikan pembukuan month to ensure that the bookkeeping of
Kerugian Operasional yang dilakukan oleh Operational Losses carried out by the Work
Satuan Kerja telah sesuai dengan Unit is in accordance, building Loss data
peruntukannya, membangun data Kerugian Operations as an implementation of
Operasional sebagai pendukung perhitungan Operational Risk RWA calculations using the
ATMR Risiko Operasional dengan metode Standardized Approach method based on the
Pendekatan Standar yang diterapkan OJK regulatory and provides an overview to
berdasarkan Surat Edaran OJK dan the Work Unit of the Operational Losses that
memberikan gambaran kepada Satuan Kerja occur, to become a lesson learned.
terhadap Kerugian Operasional yang terjadi,
untuk menjadi lesson learned.
Bank telah memiliki Kebijakan Business The Bank has a Business Continuity
Continuity Management (BCM) yang secara Management (BCM) policy which
komprehensif menangani berbagai comprehensively address various disorders/
gangguan/bencana akibat perbuatan manusia, disasters by man, social and/or nature, e.g.
sosial dan/atau alam, misalkan kebakaran, fire, earthquake, flood, demonstrations, and
gempa bumi, banjir, demonstrasi, dan lain-lain. others. This policy was developed to ensure
Kebijakan ini disusun untuk menjamin kegiatan that business operations and the Bank’s critical
operasional bisnis dan sumber daya kritikal resource can still function despite the
Bank tetap dapat berfungsi walaupun terjadi disruption/disaster or build resilience and the
gangguan/bencana atau membangun resiliensi ability to respond effectively to a disaster
(ketahanan) dan kemampuan untuk memberi situation in order to protect the interests of the
respon secara efektif terhadap suatu kondisi stakeholders, reputation and the Bank’s name.
bencana guna melindungi kepentingan para
stakeholders, reputasi dan nama baik Bank.
Di dalam komponen BCM, Bank menyusun In Business Continuity Management (BCM)
Continuity Plan guna memastikan component, the Bank arrange Continuity Plan
kelangsungan operasional perusahaan dalam to ensure the continuity of the company
menghadapi krisis. Pada dasarnya Continuity operational amidst crisis. Basically continuity
Plan ini dirancang sebagai posisi pencegahan plan designed as a preventive position, where
156
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
(preventif), dimana bencana dapat timbul disaster may arise any time that makes
sewaktu-waktu sehingga proses bisnis business process stranded. Continuity Plan
terhambat. Strategi Continuity Plan telah diuji strategy have been tested and works well in
dan berjalan dengan baik ketika menghadapi this Covid-19 pandemic situation, on both
pandemi Covid-19, bencana sosial, dan social and natural disasters.
bencana alam.
Untuk melengkapi hal di atas, Bank juga telah On the other hand, Bank also has emergency
memiliki prosedur tanggap darurat terkait procedure related to life safety in the condition
keselamatan jiwa pada kondisi krisis serta of crisis and Disaster Recovery Center (DRC)
Disaster Recovery Center (DRC) sebagai as the Bank IT Recovery Center to assure the
Pusat Recovery Teknologi Informasi Bank continuity of the Bank’s operations if the
apabila terjadi gangguan infrastruktur pada infrastructure of the data center at Head Office
data center di Kantor Pusat. Guna memastikan is disrupted. To ensure DRC readiness, the
kesiapan DRC, Bank menyelenggarakan uji Bank has been doing the periodically test.
coba secara periodik.
Bank mengembangkan Operational Risk Bank developed Operational Risk
Management System (ORMS) dalam rangka Management System (ORMS) in order to
penyempurnaan tools yang telah ada. ORMS perfect the existing tools. ORMS has three
memiliki tiga modul yakni Risk Control Self modules, namely Risk Control Self
Assessment (RCSA), Risk Event Database Assessment (RCSA), Risk Event Database
(RED) dan Key Risk Indicator (KRI). (RED) and Key Risk Indicator (KRI).
Pengembangan ini akan dilakukan pada
aplikasi Operational Risk Web Links (OWL).
RCSA digunakan untuk membantu risk owner RCSA is used to help risk owner to manage
dalam melakukan proses manajemen risiko operational risks which include independently
operasional yang mencakup identifikasi dan identifying and measuring the effectiveness of
pengukuran efektivitas kontrol risiko operational risk control predictively. Meanwhile
operasional secara prediktif. Sedangkan RED RED is a tool that functions as a risk events
merupakan tools yang berfungsi sebagai database, which is used for Bank’s learning
database peristiwa risiko, yang digunakan data. Furthermore KRI, a helping tool which
untuk data pembelajaran Bank. Selanjutnya, gives earlier information regarding symptoms
KRI adalah alat bantu yang memberikan and risks which have inclining trend.
informasi secara dini mengenai gejala maupun
risiko yang trennya menunjukkan peningkatan.
Selanjutnya, Komite Produk yang dibentuk In addition, the Bank had optimized Product
telah dioptimalkan fungsinya, yakni selain Committee’s function to identify and mitigate
mengidentifikasi dan memitigasi risiko yang risks which might be found in new products
melekat pada produk dan aktivitas baru, juga and services launched, and to evaluate
melakukan evaluasi terhadap kinerja produk- performance of existing products.
produk yang telah diluncurkan.
Guna memudahkan langkah-langkah mitigasi In order to ease steps to mitigate product risks
risiko produk oleh unit-unit kerja yang terkait, by related units, the Bank has developed risk
Bank telah menyusun pedoman pengelolaan management guidance for certain products,
risiko untuk produk-produk tertentu, antara lain among others, bancassurance and mutual
bancassurance dan reksa dana. funds.
Bank juga melakukan pengukuran dan The Bank also conducts measurement and
pelaporan secara periodik ke Otoritas Jasa reporting to the Financial Services Authority
Keuangan mengenai pengelolaan risiko periodically on operational risk management
operasional mengacu kepada parameter risiko based on operational risk parameters Bank
operasional dalam Penilaian Tingkat Soundness Assessment (BSA) using risk
Kesehatan Bank (PTKB) dengan menggunakan approach (Risk-based Bank Ratings/RBBR)
pendekatan risiko (Risk-based Bank which consists of 2 parts:
Rating/RBBR) yang terdiri dari 2 bagian, yaitu:
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. Risiko Inheren 1. Inherent Risk
• Karakteristik dan Kompleksitas Bisnis • Characteristic and Complexity of
Business
• Sumber Daya Manusia • Human Resources
• Teknologi dan Infrastruktur Pendukung • Technology and Supporting
Infrastructure
• Fraud • Fraud
• Kejadian Eksternal • External Event
2. Kualitas Penerapan Manajemen Risiko 2. Risk Management Quality
• Tata Kelola Risiko • Risk Governance
• Kerangka Manajemen Risiko • Risk Management Framework
• Proses Manajemen Risiko, Sistem • Risk Management Process, Information
Informasi, dan SDM System, and Human Resources
• Sistem Pengendalian Risiko • Risk Control System
Disisi lain, untuk pengukuran risiko yang terkait On the other hand, for the measurement of risk
dengan perhitungan Aset Tertimbang Menurut related to the calculation of Risk-Weighted
Risiko (ATMR) atas Risiko Operasional, Mulai Assets (RWA) for Operational Risk, Starting in
triwulan pertama 2023 Bank menggunakan the first quarter of 2023 Bank uses the
Pendekatan Standar sesuai SEOJK No. Standardized Approach in accordance with
6/SEOJK.03/2020 yang sudah dilakukan uji SEOJK Regulation No. 6/SEOJK.03/2020. The
coba laporan sebanyak 2 kali di tahun 2021 Bank has conducted 2 trial reports for the
dan 2022 untuk perhitungan ATMR Risiko calculation of RWA for Operational Risk using
Operasional dengan menggunakan metode the new method in 2021 and 2022.
baru.
Sementara itu, Bank juga memperkuat Meanwhile, Bank also strenghten the internal
pengendalian internal melalui forum control through the forum with routine meetings
pengendalian internal dengan melakukan rapat to discuss operational risk material issues so it
rutin untuk membahas isu-isu Risiko can be controlled early.
Operasional yang material agar risiko-risiko
tersebut dapat dikendalikan secara dini.
Sebagai bentuk pengawasan aktif Direksi atas As a form of active supervision by the Board of
implementasi Kualitas Penerapan Manajemen Directors on the implementation Quality of
Risiko Operasional, Bank telah Operational Risk Management, the Bank has
menyelenggarakan Operational Risk held Operational Risk Governance Meetings at
Governance Meeting di tingkat Bank yang the Bank level with the main objective of
tujuan utamanya adalah untuk mengidentifikasi identifying and managing the Bank’s key risks.
dan mengelola risiko utama Bank. Hasil The results of the Governance Meeting are
Governance Meeting ini dimonitor secara monitored regularly.
berkala.
g. Risiko TI dan Siber g. IT and Cyber Risk
Bank telah memiliki Kebijakan Manajemen Bank has an Information Technology Risk
Risiko Teknologi Informasi dan Siber dan juga Management Policy and also in Cyber Security
Kebijakan Ketahanan dan Keamanan Siber and Resilience Policy in accordance with the
sesuai dengan regulasi terbaru yang dapat latest regulations which can be used as a
digunakan sebagai acuan dalam melakukan reference in implementing risk management for
penerapan manajemen risiko terhadap the use of Information Technology Services
penggunaan Layanan Teknologi Informasi di within the Bank.
dalam lingkungan Bank.
158
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Selain itu, Bank telah melakukan pengkajian In addition, the Bank has conducted a risk
risiko dan memastikan kontrol yang efektif assessment and ensured effective controls in
dalam sistem pengendalian internal yang an adequate internal control system to
memadai untuk meminimalisir risiko inheren minimize inherent and residual risks and their
dan residual serta dampaknya dalam impact in the management and use of
pengelolaan dan penggunaan Layanan Information Technology Services.
Teknologi Informasi.
Bank, melalui divisi IT and Cyber Risk Bank through the IT and Cyber Risk
Management, sebagai fungsi pertahanan lini Management division, as a second line of
kedua, menjalankan fungsi konsultasi dan defence, conduct advisory and communication
komunikasi dengan unit bisnis dan atau unit functions with business units and or support
support yang ada di dalam first line of defense units in first line of defense related to risk
terkait dengan pengelolaan risiko penggunaan management in the use of Information
Layanan Teknologi Informasi. Technology Services.
Sebagai upaya Bank di dalam mengelola risiko As part of the Bank's efforts to manage
keamanan dan informasi secara tepat dan security and information risks appropriately
efektif, Bank telah menerapkan dan and effectively, the Bank has adopted and
mendapatkan sertifikasi standar internasional acquired ISO 27001:2013 international
ISO 27001:2013 tentang Sistem Manajemen standard certification for Information Security
Keamanan Informasi (SMKI). Dalam ISO Management Systems (ISMS). According to
27001, Bank dipersyaratkan untuk selalu ISO 27001, Banks are required to develop,
membangun, menerapkan, memelihara serta implement, maintain and continuously improve
terus meningkatkan sistem manajemen information security management systems
keamanan informasi sesuai cakupannya. based on their scope.
Bank juga membangun kesadaran sehubungan Bank also raise Information Technology and
Manajemen Risiko Teknologi Informasi dan Cyber Risk Management awareness for all
Siber bagi seluruh karyawan yang mencakup, employees which includes Information
Risiko Teknologi dan Keamanan Informasi Technology and Security Risk including Cyber
termasuk Risiko Siber melalui berbagai media Risk via various communication media, such
komunikasi, antara lain: e-learning, mail blast, as e-learning, e-mail blast, desktop wallpaper
wallpaper PC/laptop, buletin Informasi for PCs/laptops, Informasi Teknologi Risk dan
Teknologi Risk dan Ketahanan Siber Ketahanan Siber (INTERAKSI) bulletin, and
(INTERAKSI), dan pelatihan online terkait ISO online training for ISO 27001.
27001.
Bank juga telah melakukan pengujian Bank also conducted cybersecurity testing
keamanan siber berdasarkan analisis based on vulnerability analysis to identify the
kerentanan untuk melihat titik lemah dari sistem the Bank's system’s weaknesses, namely by
Bank, yaitu dengan pelaksanaan vulnerability conduct a vulnerability assessment followed by
assesment yang dilanjutkan dengan penetration testing.
penetration testing.
Bank juga melakukan pengujian keamanan Bank also carried out cyber security testing
siber berdasarkan skenario untuk memvalidasi based on scenarios to validate the
proses penanggulangan dari potensi ancaman countermeasures process for potential cyber
siber dan pemulihan terhadap adanya potensi threats and recovery against potential cyber
insiden siber, yaitu dengan melakukan Table- incidents, specifically by performing conducting
Top Exercise untuk menilai kesiapan Bank a Table-Top Exercise to assess the Bank’s
dalam merespons insiden siber dan Social preparedness in responding to cyber incidents
Engineering Exercise yang berupa simulasi and a Social Engineering Exercise in the form
Email phishing kepada seluruh karyawan Bank of a phishing Email simulation to all Bank
dan juga Dumpster Diving Exercise kepada unit employees and also the Dumpster Diving
kerja yang memproses data transaksional Exercise to working units that proceed
nasabah. customer’s transactional data.
159
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Untuk meningkatkan keamanan dan To enhance the security and confidentiality of
kerahasiaan data Nasabah, Bank saat ini telah customer data, Bank Mega has conducted an
melakukan penilaian terhadap kebijakan clear assessment of the clear desk and clear screen
desk dan clear screen. Setiap karyawan policy, requiring all employees to be
diwajibkan untuk bertanggung jawab dalam responsible for maintaining a clean work area,
menjaga kebersihan area kerja, menyimpan securely storing confidential documents, and
dokumen rahasia di tempat yang aman, dan turning off computer screens when not in use.
mematikan layar komputer ketika tidak This initiative aims to reduce potential risks
digunakan. Tujuan dari langkah ini adalah such as the loss of confidential documents and
untuk mengurangi potensi risiko seperti unauthorized access.
kehilangan dokumen rahasia dan akses yang
tidak sah.
Dalam Penilaian Tingkat Kesehatan Bank In Risk-Based Bank Rating, the Bank has
(PTKB), Bank telah menambahkan aspek risiko included cybersecurity risks as part of the
siber sebagai bagian dari profil risiko operational risk profile associated with the use
operasional terkait penggunaan Teknologi of Information Technology (IT). These aspects
Informasi (TI). Aspek tersebut mencakup encompass the utilization of up-to-date
penggunaan antivirus yang ter-update, antivirus software, the frequency of cyber-
frekuensi serangan siber, dan dampak insiden attacks, and the impact of cyber incidents. This
siber. Langkah ini akan membantu Bank dalam measurement will assist the Bank in monitoring
melakukan pemantauan terhadap kerentanan the vulnerability of the IT systems to threats
sistem TI terhadap ancaman dan serangan and cyber-attacks.
siber.
46. Manajemen Modal dan Rasio Kewajiban 46. Capital Management And Minimum
Penyediaan Modal Minimum Required Capital Adequacy Ratio (CAR)
Dalam pengelolaan modal, Bank diwajibkan In capital management, the Bank is required to
untuk menjaga dan menguatkan posisi modal maintain and strengthen the capital position
yang mendukung pertumbuhan bisnis serta that supports business growth and maintains
menjaga kepercayaan investor, deposan, the confidence of investors, depositors,
pelanggan, dan pasar sebagaimana tercermin customers and the market as reflected in the
dari implementasi POJK No.11/POJK/03/2016 implementation of POJK No.11/POJK/03/2016
tentang Kewajiban Penyediaan Modal Minimum regarding Minimum Capital Adequacy
untuk Bank Umum sebagaimana diubah Requirement for Commercial Banks as latest
terakhir kali melalui POJK No. 27 tahun 2022. amended with POJK No. 27 year 2022. The
Bank telah memperhitungkan peraturan ini Bank has taken into account on this regulation
dalam mengevaluasi dan mengelola kecukupan in evaluating and managing its capital
modalnya. Implementasi Bank terhadap adequacy. The Bank's implementation of this
peraturan ini menjadi bukti komitmen Bank regulation is proof of the Bank's commitment to
untuk menjaga struktur modal yang kuat dan maintain a strong and resilient capital
tangguh, sesuai dengan persyaratan regulasi structure, in accordance with regulatory
dan praktik terbaik industri. requirements and industry best practices.
Berdasarkan POJK No.11/POJK/03/2016 Based on POJK No.11/POJK/03/2016
tentang Kewajiban Penyediaan Modal Minimum regarding Minimum Capital Adequacy
untuk Bank Umum sebagaimana diubah Requirement for Commercial Banks as latest
terakhir kali melalui POJK No. 27 tahun 2022, amended with POJK No. 27 year 2022, the
Bank membagi modal menjadi 2 (dua) bagian Bank divides its capital into two parts:
yang terdiri atas:
1. Modal Tier 1 yang meliputi modal inti 1. Tier 1 capital which includes primary core
utama (Common Equity Tier 1) dan modal capital (Common Equity Tier 1) and
inti tambahan (Additional Tier 1). additional core capital (Additional Tier 1).
2. Modal Tier 2. 2. Tier 2 capital.
160
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Dalam konteks perhitungan kecukupan modal, In the context of calculating capital adequacy,
Bank diwajibkan untuk menghitung Aset Bank is required to calculate Risk-Weighted
Tertimbang Menurut Risiko (ATMR) untuk risiko Assets (RWA) for Operational, Market, and
Operasional, Pasar, dan Kredit sebagai Credit risks as a component in the calculation
komponen dalam perhitungan Kewajiban of Capital Adequacy Ration (CAR). In order to
Penyediaan Modal Minimum (KPMM). Dalam calculate the capital charge and RWA for
rangka menghitung beban modal dan ATMR operational risk, Bank currently applies the
risiko operasional, Bank saat ini telah Standar Approach (SA) in accordance with
menerapkan metode Standardized Approach SEOJK No. 6/SEOJK.03/2020.
(SA) sesuai SEOJK No. 6/SEOJK.03/2020.
Selain itu, Bank juga telah melakukan Uji Coba Furthermore, Bank has also conducted 2 trial
sebanyak 2 kali untuk melakukan perhitungan runs for the calculation of operational risk
beban modal risiko operasional dengan capital charge using the Standardized
menggunakan Standardized Approach (SA) Approach (SA) in accordance with the
sesuai dengan ketentuan SEOJK Nomor provisions of SEOJK No. 06/ SEOJK/03/2020
06/SEOJK/03/ 2020 tentang Perhitungan Aset on the Calculation of Risk- Weighted Assets
Tertimbang Menurut Risiko (ATMR) untuk (RWA) for Operational Risk using the
Risiko Operasional dengan menggunakan Standardized Approach, which has been
Pendekatan Standar yang telah efektif effective in January 2023.
diterapkan pada bulan Januari 2023.
Untuk perhitungan ATMR Risiko Pasar, Bank For the calculation of RWA for market risk,
menggunakan Metode Standar (Standard Bank uses the Standard Method, which refers
Method) yang mengacu pada SEOJK to SEOJK No.38/SEOJK.03/2016 on the
No.38/SEOJK. 03/2016 tentang Pedoman Guidelines for the Use of the Standard Method
Penggunaan Metode Standar Dalam in the Calculation of Minimum Capital
Perhitungan Kewajiban Penyediaan Modal Requirements for Commercial Banks with
Minimum Bank Umum Dengan Consideration of Market Risk.
Memperhitungkan Risiko Pasar.
Kemudian dengan diterbitkannya SEOJK With the issuance of SEOJK No.23/SEOJK.
No.23/SEOJK.03/2022 tentang Perhitungan 03/2022 on the Calculation of Risk-Weighted
Aset Tertimbang Menurut Risiko Untuk Risiko Assets for Market Risk for Commercial Banks,
Pasar Bagi Bank Umum, maka bank harus the Bank then must prepare a Report on the
menyusun Laporan Perhitungan ATMR Risiko Calculation of RWA for Market Risk using the
Pasar dengan menggunakan pendekatan standardized approach or a simplified
standar (standardized approach) atau standardized approach. The Bank will also
pendekatan standar yang disederhanakan submit a trial run of the Report on the
(simplified standardised approach). Bank juga Calculation of RWA for Market Risk for the end
akan menyampaikan uji coba Laporan of June 2023, September 2023, and December
Perhitungan ATMR Risiko Pasar untuk posisi 2023 positions. Furthermore, this Report on
akhir bulan Juni 2023, bulan September 2023, the Calculation of RWA for Market Risk must
dan bulan Desember 2023. Selanjutnya, be submitted for the first time at the end of
Laporan Perhitungan ATMR Risiko Pasar ini January 2024 for individual banks and at the
wajib disampaikan untuk pertama kali pada end of March 2024 for consolidated banks.
posisi akhir bulan Januari 2024 bagi bank
secara individu dan posisi akhir bulan Maret
2024 bagi bank secara konsolidasi.
Dalam perhitungan ATMR Risiko Kredit, In the calculation of RWA for credit risk, the
penyusunan dan perhitungan ATMR mengacu preparation and calculation of RWA refers to
pada SEOJK No. 24/SEOJK.03/2021 tentang SEOJK No.24/SEOJK.03/2021 on the
Perhitungan Aset Tertimbang Menurut Risiko Calculation of Risk-Weighted Assets for Credit
untuk Risiko Kredit dengan Menggunakan Risk using the Standardized Approach which
Pendekatan Standar yang telah mengadopsi has adopted Basel 3 reforms.
Basel 3 reform.
161
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Kewajiban Bank dalam penyediaan modal The Bank's obligation in providing minimum
minimum sesuai profil risiko sebagaimana capital according to risk profile as regulated in
diatur dalam POJK No.11/POJK/03/2016 POJK No.11/POJK/03/2016 regarding
tentang Kewajiban Penyediaan Modal Minimum Minimum Capital Adequacy Requirement for
untuk Bank Umum sebagaimana diubah Commercial Banks as latest amended with
terakhir kali melalui POJK No. 27 tahun 2022 POJK No. 27 year 2022 is as follows:
adalah sebagai berikut:
a. 8% dari ATMR untuk Bank dengan profil a. 8% of the RWA for Bank with a risk profile
risiko peringkat 1; rating of 1;
b. 9% s.d kurang dari 10% dari ATMR untuk b. 9% until less than 10% of the RWA for
Bank dengan profil risiko peringkat 2; bank with a risk profile rating of 2;
c. 10% s.d kurang dari 11% dari ATMR untuk c. 10% until less than 11% of the RWA for
Bank dengan profil risiko peringkat 3; bank with a risk profile rating of 3;
d. 11% s.d 14% dari ATMR untuk Bank d. 11% until 14% of RWA for bank with risk
dengan profil risiko peringkat 4 atau profile ratings of 4 or 5.
peringkat 5.
Pada tanggal 31 Desember 2023 dan 2022 As of December 31, 2023 and 2022, the ratio
rasio Kewajiban Penyediaan Modal Minimum of Capital Adequacy Ratio (CAR) for the bank
(KPMM) Bank dihitung berdasarkan POJK is calculated based on POJK
No.11/POJK/03/2016 tentang Kewajiban No.11/POJK/03/2016 regarding Minimum
Penyediaan Modal Minimum untuk Bank Umum Capital Adequacy Requirement for Commercial
sebagaimana diubah terakhir kali melalui POJK Banks as latest amended with POJK No. 27
No. 27 tahun 2022 dengan perhitungan year 2022 with the following calculation:
sebagai berikut:
2023 2022
Bank Bank
Dengan memperhitungkan risiko
kredit, rsiko pasar dan risiko With credit risk, market risk and
operasional operational risk
- Aset Tertimbang Menurut Risiko 82,661,131 80,952,690 Risk Weighted Average -
- Jumlah modal 21,629,212 20,571,769 Total capital -
- Rasio Kewajiban Penyediaan
Modal Minimum 26.17% 25.41% Capital Adequacy Ratio -
Berdasarkan POJK No.11/POJK/03/2016 Based on POJK No.11/POJK/03/2016
tentang Kewajiban Penyediaan Modal Minimum regarding Minimum Capital Adequacy
untuk Bank Umum sebagaimana diubah Requirement for Commercial Banks as latest
terakhir kali melalui POJK No. 27 tahun 2022, amended with POJK No. 27 year 2022, the
Bank wajib membentuk tambahan modal Bank is required to establish additional capital
sebagai penyangga (buffer), sebagai berikut: as a buffer, as follows:
a. Capital Conservation Buffer adalah a. Capital Conservation Buffer is an
tambahan modal yang berfungsi sebagai additional capital which serves as a buffer
penyangga (buffer) apabila terjadi kerugian in the event of a loss in the period of crisis;
pada periode krisis;
b. Countercyclical Buffer adalah tambahan b. Countercyclical Buffer is an additional
modal yang berfungsi untuk mengantisipasi capital which serves to anticipated losses
kerugian apabila terjadi pertumbuhan kredit in the event of excessive credit growth and
perbankan yang berlebihan sehingga thus potentially disrupt the stability of the
berpotensi mengganggu stabilitas sistem financial system;
keuangan;
c. Capital Surcharge untuk Domestic c. Capital Surcharge for Domestic
Systemically Important Bank (D-SIB) Systemically Important Banks (D-SIB) is
adalah tambahan modal yang berfungsi an additional capital which serves to
untuk mengurangi dampak negatif reduce the negative impact on the stability
terhadap stabilitas sistem keuangan dan of the financial system and economy in the
162
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
perekonomian apabila terjadi kegagalan event of bank failure which has systemic
bank yang berdampak sistemik melalui effect through an increase in the bank's
peningkatan kemampuan bank dalam ability to absorb losses.
menyerap kerugian.
Tambahan modal sebagai penyangga (buffer) Additional capital as a buffer which shall be
yang wajib dibentuk oleh Bank adalah: established by the Bank are:
a. Capital Conservation Buffer sebesar 2,5% a. Capital Conservation Buffer amounting to
dari ATMR. 2.5% of RWA.
b. Countercyclical Buffer sebesar 0% (nol b. Countercyclical Buffer in the amount of 0%
persen) sampai dengan 2,5% (dua koma (zero percent) up to 2.5% (two point five
lima persen) dari ATMR. percent) from RWA.
c. Capital Surcharge untuk D-SIB sebesar 1% c. Capital Surcharge for D-SIB in the amount
(satu persen) sampai dengan 2,5% (dua of 1% (one percent) to 2.5% (two point five
koma lima persen) dari ATMR Bank yang percent) from RWA of Banks with systemic
berdampak sistemik. impact.
Pemenuhan modal sebagai penyangga (buffer) Fulfillment of capital as a buffer should be met
harus dipenuhi dengan menggunakan by using components of common equity Tier 1.
komponen modal inti utama (Common Equity
Tier 1).
Bank telah memenuhi ketentuan Bank The Bank has fulfilled Bank Indonesia’s
Indonesia yang berlaku tentang Kewajiban regulation regarding Capital Adequacy Ratio
Penyediaan Modal Minimum dan Perhitungan and Calculation of Risk-Weighted Assets.
Aset Tertimbang Menurut Risiko.
47. Tambahan Informasi Arus Kas 47. Supplemental Cash Flow Information
Rekonsiliasi liabilitas yang timbul dari aktivitas Liabilities reconciliation that arise from
pendanaan financing activities
1 Januari/ Arus kas Arus kas 31 Desember/
January 1, masuk/ keluar/ December 31,
2023 Cash in Cash out 2023
Pinjaman yang
diterima 1,856,213 1,909,228 (856,213) 2,909,228 Borrowings
Liabilitas sewa 23,720 -- (3,729) 19,991 Lease liabilities
1,879,933 1,909,228 (859,942) 2,929,219
1 Januari/ Arus kas Arus kas 31 Desember/
January 1, masuk/ keluar/ December
2022 Cash in Cash out 31, 2022
Pinjaman yang
diterima 285,050 1,856,213 (285,050) 1,856,213 Borrowings
Liabilitas sewa 34,288 -- (10,568) 23,720 Lease liabilities
319,338 1,856,213 (295,618) 1,879,933
163
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
48. Analisis Kualitas Kredit 48. Credit Quality Analysis
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
Peningkatan Risiko Kredit secara Signifikan Significant Increase in Credit Risk
Ketika menentukan apakah risiko gagal bayar When determining whether the risk of default
pada instrumen keuangan telah meningkat on financial instruments has increased
secara signifikan sejak pengakuan awal, Bank significantly since initial recognition, the Bank
mempertimbangkan informasi yang wajar dan considers reasonable and supported relevant
terdukung, serta relevan yang tersedia tanpa information that is available without excessive
biaya atau upaya yang berlebihan. Hal tersebut costs or efforts. This includes quantitative and
mencakup informasi dan analisis kuantitatif dan qualitative information and analysis, based on
kualitatif, berdasarkan pengalaman historis dan historical experience and credit expert
penilaian pakar kredit dan termasuk perkiraan assessments and including forward-looking
masa depan (forward-looking). estimates.
Tujuan dari penilaian ini adalah untuk The purpose of this assessment is to identify
mengidentifikasi apakah peningkatan risiko whether a significant increase in credit risk of
kredit secara signifikan atas eksposur telah exposure has occurred by comparing:
terjadi dengan membandingkan:
• Probability of default (PD) atas umur tersisa • Probability of default (PD) for the remaining
pada tanggal pelaporan; dengan age at the reporting date; with
• Probability of default (PD) atas umur tersisa • Probability of default (PD) for the estimated
yang di estimasi pada saat pengakuan awal remaining age at initial recognition of the
eksposur (jika relevan, disesuaikan dengan exposure (if relevant, adjusted for change in
perubahan ekspektasi pembayaran dimuka). expectations of prepayment).
Bank menggunakan kriteria berikut dalam Bank use these criteria for determining
menentukan apakah peningkatan risiko kredit whether there has been a significant increase
secara signifikan atas eksposur telah terjadi: in credit:
• Pengujian kuantitatif berdasarkan • Quantitative test based on movement in
perubahan probability of default (PD) probability of default (PD)
• Indikator kualitatif • Qualitative indicators
• Tertunggak lebih dari 30 hari • A backstop of 30 days past due
Credit Risk Grades Credit Risk Grades
Bank mengalokasikan setiap eksposur ke credit The Bank allocated each exposure to credit
risk grades berdasarkan variasi data yang risk grades based on a variety of data that is
ditentukan untuk memprediksi risiko gagal determined to predict the risk of default and
bayar dan menerapkan pengalaman atas apply credit experience judgement. Credit risk
kredit. Credit risk grades ditetapkan grades are determined using qualitative and
menggunakan faktor kualitatif dan kuantitatif quantitative factors that can indicate the risk of
yang dapat mengindikasikan risiko gagal bayar. default. These factors vary depending on the
Faktor-faktor ini bervariasi tergantung pada nature of the exposure and the type of
sifat eksposur dan jenis peminjam. borrower.
Credit risk grades ditetapkan dan dikalibrasi Credit risk grades are determined and
sedemikian rupa sehingga risiko terjadinya calibrated in such a way that the risk of default
gagal bayar meningkat secara eksponensial is increasing exponentially as credit risk rating
seiring dengan penurunan rating risiko kredit, decreases, for example, the difference
sebagai contoh, selisih antara credit risk rating between credit risk rating grades 1 and 2 is
grades 1 dan 2 lebih kecil dari pada selisih smaller than the difference between credit risk
antara credit risk rating grades 2 dan 3. rating grades 2 and 3.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Setiap eksposur dialokasikan ke credit risk Each exposure is allocated to credit risk
grades pada pengakuan awal berdasarkan grades at initial recognition based on available
informasi yang tersedia tentang peminjam. information about the borrower. This exposure
Eksposur ini dipantau secara berkelanjutan, is monitored on an ongoing basis, and may
dan dapat mengakibatkan eksposur result in the exposure being moved to a
dipindahkan ke credit risk grades yang different credit risk grade. Monitoring uses
berbeda. Pemantauan menggunakan informasi information about debtor payments which is
tentang ketepatan pembayaran yang biasanya usually supported by data such as financial
didukung data-data seperti laporan keuangan, reports, use of credit facilities and estimates of
penggunaan fasilitas kredit dan estimasi economic conditions.
kondisi ekonomi.
Penentuan Struktur Probability of Default Determination of the Probability of Default
Structure
Credit risk grades adalah input utama dalam Credit risk grades are the main input in
penentuan struktur PD term structure atas determining the PD term structure of the
eksposur. Bank mengumpulkan informasi exposure. The Bank collects performance and
kinerja dan gagal bayar tentang eksposur risiko default information about credit risk exposures,
kredit yang dianalisis berdasarkan jenis produk which are analyzed by product and borrower
dan peminjam serta penilaian risiko kredit. type as well as credit risk assessment. For
Untuk beberapa portofolio terutama produk some portfolios especially treasury products,
treasury, informasi yang dibeli dari penilai kredit information purchased from external credit
eksternal juga digunakan. assessors is also used.
Bank menggunakan model statistik untuk The Bank uses a statistical model to analyze
menganalisis data yang dikumpulkan dan the collected data and produce an estimate of
menghasilkan perkiraan probability of default the probability of default (PD) for the remaining
(PD) atas umur tersisa dan bagaimana hal ini life and how this is expected to change as a
diperkirakan akan berubah sebagai akibat dari result of the passage of time.
berlalunya waktu.
Analisis ini mencakup identifikasi dan kalibrasi This analysis includes the identification and
hubungan antara perubahan tingkat gagal calibration of the relationship between changes
bayar dan perubahan dalam faktor-faktor in default rates and changes in key
makro ekonomi utama pada risiko gagal bayar. macroeconomic factors on the risk of default.
Untuk sebagian besar eksposur, indikator For most exposures, the main macroeconomic
makro ekonomi utama meliputi: pertumbuhan indicators include: GDP growth, benchmark
PDB, suku bunga acuan, dan tingkat interest rates and the unemployment rate.
pengangguran.
Penentuan Terjadinya Peningkatan Risiko Determination of Significant Increase in
Kredit secara Signifikan Credit Risk
Bank menggunakan sejumlah kriteria untuk The Bank uses several criteria for determining
menentukan telah terjadi peningkatan risiko that credit risk has increased significantly.
kredit secara signifikan.
Kriteria tersebut ditetapkan menggunakan The criteria are determined using qualitative
faktor kuantitatif dan kualitatif termasuk and quantitative factors including determination
penentuan berdasarkan status hari tunggakan based on arrear day status that can indicate
yang dapat mengindikasikan telah terjadi significant increase in credit risk since initial
peningkatan risiko kredit yang signifikan recognition.
terhadap saat awal diberikan.
Bank dimungkinkan menggunakan penilaian The Bank can also use the judgment of credit
dari analis kredit dan pengalaman historis yang analysts and, if possible, relevant historical
relevan, dalam menentukan bahwa eksposur experience, in determining that the exposure
mungkin saja telah mengalami peningkatan may have experienced a significant increase in
165
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
risiko kredit yang signifikan berdasarkan credit risk based on certain qualitative
indikator kualitatif tertentu yang dianggap dapat indicators that are considered to indicate the
mengindikasikan hal tersebut dimana effects may not be fully reflected in quantitative
pengaruhnya mungkin belum sepenuhnya analysis.
tercermin pada saat dilakukan analisis
kuantitatif.
Bank menentukan bahwa peningkatan risiko The Bank determines that a significant
kredit secara signifikan belum terjadi apabila increase in credit risk has not occurred if it is
masih kurang dari 30 hari tunggakan. Hari still less than 30 days in arrears. Arrear days
tunggakan ditentukan dengan menghitung are determined by counting the number of
jumlah hari sejak tanggal jatuh tempo awal days from the initial due date where full
dimana pembayaran penuh belum diterima. payment has not been received.
Bank memantau efektivitas kriteria yang The Bank monitors the effectiveness of the
digunakan dalam mengidentifikasi peningkatan criteria used in identifying significant increases
risiko kredit yang signifikan dengan cara reviu in credit risk by periodic review.
berkala.
Modifikasi Aset Keuangan Modification of Financial Assets
Ketentuan kontraktual pinjaman dapat Loan contractual terms can be modified for a
dimodifikasi untuk beberapa alasan, termasuk number of reasons, including changes in
perubahan kondisi pasar, retensi pelanggan market conditions, customer retention and
dan faktor-faktor lain yang tidak terkait dengan other factors not related to the current credit
penurunan kredit saat ini. Pinjaman yang decline. Loans with modified contractual terms
ketentuan kontraktualnya dimodifikasi dapat can cause the initial loan to be derecognized
menyebabkan pinjaman awal dihentikan and recognized the modified loan as a new
pengakuannya dan pinjaman hasil modifikasi loan at fair value.
diakui sebagai pinjaman baru pada nilai wajar.
Ketika ketentuan kontraktual pinjaman When the contractual terms of the loan are
dimodifikasi dan tidak mengakibatkan modified and do not result in termination of
penghentian pengakuan, penentuan terjadinya recognition, determining the occurrence of a
peningkatan risiko kredit secara signifikan significant increase in credit risk is done by
dilakukan dengan cara membandingkan: comparing:
• Sisa PD sepanjang umur pada tanggal • PD remainder life at reporting date based
pelaporan berdasarkan ketentuan yang on modified provision; with
dimodifikasi; dengan
• Sisa PD sepanjang umur yang diestimasi • Residual PD throughout the estimated age
berdasarkan data pada saat pengakuan based on data at initial recognition and
awal dan ketentuan kontraktual awal. initial contractual provisions.
Definisi Gagal Bayar (Default) Definition of Failed Payment (Default)
Bank menganggap aset keuangan dalam The Bank considers financial assets as default
keadaan default/gagal bayar ketika: when:
• Debitur telah melewati jatuh tempo lebih dari • The debtors have past due more than 90
90 hari atas kewajiban kredit material days for any material credit obligations to
apapun kepada Bank. the Bank.
Dalam menilai apakah debitur dalam keadaan In assessing whether a debtor is in default, the
default/gagal bayar, Bank mempertimbangkan Bank considers the following indicators:
indikator berikut:
• Kualitatif seperti pelanggaran persyaratan • Qualitative such as violations of the terms
penjanjian (covenants); of the agreement (covenants);
• Kuantitatif seperti status tunggakan; dan • Quantitative such as arrears status; and
166
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Berdasarkan data yang dikembangkan • Based on data developed internally and
secara internal dan diperoleh dari sumber obtained from external sources.
eksternal.
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used
dalam mengestimasi penurunan nilai. in estimating impairment.
Penggunaan informasi perkiraan masa Use of forward-looking information
depan (forward-looking)
Bank menggunakan informasi forward-looking The Bank uses forward-looking information in
dalam menilai apakah telah terjadinya assessing whether there has been a significant
peningkatan risiko kredit secara signifikan dan increase in credit risk and measurement of
pengukuran kerugian kredit ekspektasian. expected credit losses. Based on advice from
Berdasarkan saran dari Komite Manajemen the Risk Management Committee and
Risiko dan pertimbangan berbagai informasi consideration of various actual information and
aktual dan perkiraan eksternal, Bank external forecast, the Bank formulated a base
merumuskan pandangan dasar (base case) case for the movement of relevant economic
tentang pergerakan variabel ekonomi yang variables in future as well as forecasts of other
relevan dimasa depan serta perkiraan skenario possible scenarios. This process involves
lain yang mungkin terjadi. Proses ini meliputi developing two or more additional economic
pengembangan dua atau lebih skenario scenarios and considering the relative
ekonomi tambahan dan mempertimbangkan probabilities of the possible outputs. External
probabilitas relatif dari keluaran (output) yang information includes economic data and
mungkin. Informasi eksternal mencakup data estimateds published by, such as government
ekonomi dan perkiraan yang diterbitkan oleh, agencies and selected private sector analysts.
seperti badan pemerintah dan analis sektor
swasta.
Pandangan dasar (base case) mencerminkan The base case reflects the output with the
keluaran dengan probabilitas yang paling highest probability. Another scenario, reflects
tinggi. Skenario yang lain, mencerminkan more optimistic outputs and more pessimistic
keluaran yang lebih optimis dan keluaran yang outputs.
lebih pesimis.
Skenario ekonomi yang dirumuskan The economic scenario is formulated using the
menggunakan kisaran indikator utama berikut: following range of key indicators:
2023 2024
Tingkat pengangguran/Unemployment Kisaran antara 5.50% hingga 6.50%/ Kisaran antara 5.50% hingga 6.50%/
Range between 5.50% to 6.50% Range between 5.50% to 6.50%
Suku bunga/Interest rates Kisaran antara 5.00% hingga 6.25%/ Kisaran antara 4.50% hingga 5.75%/
Range between 5.00% to 6.25% Range between 4.50% to 5.75%
Inflasi/Inflaton rate Kisaran antara 2.00% hingga 4.25%/ Kisaran antara 2.00% hingga 4.00%/
Range between 2.00% to 4.25% Range between 2.00% to 4.00%
Brent Oil Price Kisaran antara USD 70 hingga USD 95/ Kisaran antara USD 75 hingga USD 95/
Range between USD 70 to USD 95 Range between USD 75 to USD 95
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Loss
Input utama dalam pengukuran kerugian kredit The main inputs in measuring expected credit
ekspektasian adalah variabel berikut: loss are the following variables:
• Probability of default (PD) • Probability of default (PD)
• Loss of given default (LGD) • Loss of given default (LGD)
• Exposure at default (EAD) • Exposure at default (EAD)
167
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Parameter ini umumnya berasal dari model These parameters generally come from
statistik yang dikembangkan secara internal statistical models that are developed internally
dan data historis lainnya. Parameter ini and other historical data. This parameter is
disesuaikan untuk mencerminkan informasi adjusted to reflect forward-looking information.
forward-looking.
Estimasi PD adalah estimasi pada tanggal PD estimation is an estimate on a certain date,
tertentu, yang dihitung berdasarkan model which is calculated based on a statistical
peringkat statistik, dan dinilai menggunakan ranking model, and is assessed using a rating
rating yang disesuaikan dengan berbagai that is adjusted to various categories of
kategori dari debitur dan eksposur. Model debtors and exposures. This statistical model
statistik ini didasarkan pada data yang disusun is based on data compiled internally consisting
secara internal yang terdiri dari faktor kuantitatif of quantitative and qualitative factors.
dan kualitatif.
LGD adalah besarnya kerugian jika terjadi LGD is the amount of loss if there is a default.
gagal bayar. Parameter LGD diestimasi secara LGD parameters are historically estimated
historis berdasarkan tingkat pemulihan atas based on the level of recovery of claims
klaim terhadap debitur yang gagal bayar. Model against debtors who default. The LGD model
LGD mempertimbangkan jaminan dan biaya considers collateral and the cost of recovering
pemulihan setiap jaminan yang merupakan any collateral that is an integral part of a
bagian integral dari aset keuangan. financial asset.
EAD merepresentasikan estimasi eksposur jika EAD represents the estimated exposure in
terjadi gagal bayar. EAD suatu aset keuangan case of default. EAD of a financial asset is the
adalah jumlah tercatat bruto. Untuk komitmen gross carrying amount. For loan commitments
pinjaman dan jaminan keuangan, EAD and financial guarantees, EAD includes the
mencakup jumlah yang telah ditarik, serta amount that has been withdrawn, as well as
jumlah potensial di masa depan yang akan potential future amounts to be withdrawn,
ditarik, yang diestimasi berdasarkan which are estimated based on historical
pengamatan historis dan perkiraan observations and forward-looking estimates.
berwawasan ke depan (forward-looking).
Ketika pemodelan parameter dilakukan secara When parameter modeling is done collectively,
kolektif, instrumen keuangan dikelompokkan financial instruments are Banked according to
berdasarkan kesamaan karakteristik risiko yang the similarity of risk characteristics which
meliputi: include:
• Jenis instrumen; • Type of instrument;
• Peringkat risiko kredit; • Credit risk rating;
• Jenis agunan; • Type of collateral;
• Tanggal pengakuan awal; • Date of initial recognition;
• Sisa waktu jatuh tempo. • Remaining due date.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
a. Analisis risiko kredit berdasarkan internal a. Credit risk analysis based on internal
rating grades: rating grades:
31 Desember/December 31, 2023
Kerugian
Kerugian Kredit atas
Kredit Kerugian Aset Keuangan
Sepanjang Kredit yang Dibeli
Umurnya Sepanjang atau Berasal
Tidak Umurnya dari Aset
Mengalami Mengalami Keuangan
Kerugian Penurunan Penurunan Memburuk/
Kredit Nilai/ Nilai/ Purchases of
Ekspektasian Lifetime Lifetime Credit Impaired
12 Bulan/ ECL not ECL-Credit Financial Jumlah/
12 - Month ECL Credit-Impaired Impaired Assets Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans
measured at amortized cost
Bucket 1 62,938,851 -- 13,460 -- 62,952,311
Bucket 2 1,311,718 -- 681 -- 1,312,399
Bucket 3 -- 342,091 1,075 -- 343,166
Bucket 4 -- 669,879 7,214 -- 677,093
Bucket 5 -- -- 1,019,750 -- 1,019,750
64,250,569 1,011,970 1,042,180 -- 66,304,719
Dikurangi/Less:
Pendapatan bunga yang
ditangguhkan/
Unearned interest income (11,823)
Cadangan kerugian kredit/
Loss allowance (283,361) (57,929) (263,526) (604,816)
Nilai tercatat/Carrying amount 65,688,080
31 Desember/December 31, 2022
Kerugian
Kerugian Kredit atas
Kredit Kerugian Aset Keuangan
Sepanjang Kredit yang Dibeli
Umurnya Sepanjang atau Berasal
Tidak Umurnya dari Aset
Mengalami Mengalami Keuangan
Kerugian Penurunan Penurunan Memburuk/
Kredit Nilai/ Nilai/ Purchases of
Ekspektasian Lifetime Lifetime Credit Impaired
12 Bulan/ ECL not ECL-Credit Financial Jumlah/
12 - Month ECL Credit-Impaired Impaired Assets Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans
measured at amortized cost
Bucket 1 68,207,529 -- -- -- 68,207,529
Bucket 2 -- 1,245,142 -- -- 1,245,142
Bucket 3 -- -- 136,160 -- 136,160
Bucket 4 -- -- 218,706 -- 218,706
Bucket 5 -- -- 503,766 -- 503,766
68,207,529 1,245,142 858,632 -- 70,311,303
Dikurangi/Less :
Pendapatan bunga yang
ditangguhkan/
Unearned interest income (21,946)
Cadangan kerugian kredit/
Loss allowance (274,991) (78,713) (218,326) -- (572,030)
Jumlah/Total 67,932,538 1,166,429 640,306
Nilai tercatat/Carrying amount 69,717,327
169
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Cadangan kerugian kredit untuk aset Allowance for credit losses for financial
keuangan yang diklasifikasikan pada nilai assets classified as fair value through
wajar melalui penghasilan komprehensif other comprehensive income is not
lain tidak diakui pada laporan posisi recognized in the statement of financial
keuangan karena nilai tercatat aset position because the carrying value of the
keuangan tersebut adalah nilai wajar. financial assets is fair value.
b. Analisis risiko kredit berdasarkan b. Credit risk analysis based on probability of
probability of default: default:
31 Desember/December 31, 2023
Kerugian Kredit Kerugian Kerugian Kredit Atas
Sepanjang Kredit Aset Keuangan
Umurnya Sepanjang yang dibeli
Tidak Umurnya atau Berasal
Mengalami Mengalami dari Aset
Kerugian Penurunan Penurunan Keuangan
Kredit Nilai/ Nilai/ Memburuk/
Ekspektasian Lifetime Lifetime Purchases or
12 Bulan/ ECL not ECL-Credit Credit Impaired Jumlah/
12-Month ECL Credit-Impaired Impaired Financial Assets Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans at
measured amortized cost
Kredit Non Bank/Loan from
Non-Bank
0,73% - 3,94% 62,856,309 13,460 -- 62,869,769
4,68% - 26,22% 1,311,718 -- 681 -- 1,312,399
6,23% - 60,34% 342,091 1,075 -- 343,166
12,01% - 19,80% 669,879 7,214 -- 677,093
100,00% 1,019,750 -- 1,019,750
Kredit Bank/Loan from Bank
0,00% 82,542 -- -- -- 82,542
64,250,569 1,011,970 1,042,180 -- 66,304,719
Dikurangi/Less:
Pendapatan bunga yang
ditangguhkan/
Unearned interest income (11,823)
Cadangan kerugian kredit/
Loss allowance (283,361) (57,929) (263,526) (604,816)
Nilai tercatat/Carrying amount 65,688,080
31 Desember/December 31, 2022
Kerugian Kredit Kerugian Kerugian Kredit Atas
Sepanjang Kredit Aset Keuangan
Umurnya Sepanjang yang dibeli
Tidak Umurnya atau Berasal
Mengalami Mengalami dari Aset
Kerugian Penurunan Penurunan Keuangan
Kredit Nilai/ Nilai/ Memburuk/
Ekspektasian Lifetime Lifetime Purchases or
12 Bulan/ ECL not ECL-Credit Credit Impaired Jumlah/
12-Month ECL Credit-Impaired Impaired Financial Assets Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans at
measured amortized cost
Kredit Non Bank/Loan from
Non-Bank
0,71% - 3,50% 66,474,314 -- -- -- 66,474,314
4,70% - 28,35% 1,487,091 1,245,142 -- -- 2,732,233
6,07% - 68,56% -- -- 136,160 -- 136,160
12,00% - 92,93% -- -- 218,706 -- 218,706
100,00% -- -- 503,766 -- 503,766
Kredit Bank/Loan from Bank
0,00% 246,124 -- -- -- 246,124
68,207,529 1,245,142 858,632 -- 70,311,303
Dikurangi/Less:
Pendapatan bunga yang
ditangguhkan/
Unearned interest income (21,946)
Cadangan kerugian kredit/
Loss allowance (274,991) (78,713) (218,326) -- (572,030)
Nilai tercatat/Carrying amount 69,717,327
170
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
c. Analisis risiko kredit berdasarkan external c. Credit risk analysis based on external
rating grades: rating grades:
31 Desember/December 31, 2023
Kerugian
Kerugian Kredit atas
Kredit Kerugian Aset Keuangan
Sepanjang Kredit yang Dibeli
Umurnya Sepanjang atau Berasal
Tidak Umurnya dari Aset
Mengalami Mengalami Keuangan
Kerugian Penurunan Penurunan Memburuk/
Kredit nilai / Nilai / Purchases or
Ekspektasian Lifetime Lifetime Credit Impaired
12 bulan/ ECL not ECL-Credit Financial Jumlah/
12-Month ECL Credit-Impaired Impaired Assets Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans at
measured amortized cost
Kolektibilitas/Collectibility 1 62,242,122 115 -- -- 62,242,237
Kolektibilitas/Collectibility 2 2,008,447 1,011,855 -- -- 3,020,302
Kolektibilitas/Collectibility 3 -- -- 79,162 -- 79,162
Kolektibilitas/Collectibility 4 -- -- 203,301 -- 203,301
Kolektibilitas/Collectibility 5 -- -- 759,717 -- 759,717
64,250,569 1,011,970 1,042,180 -- 66,304,719
Dikurangi/Less :
Pendapatan bunga yang
ditangguhkan/Unearned
interest income (11,823)
Cadangan kerugian kredit/
Loss allowance (283,361) (57,929) (263,526) (604,816)
Nilai tercatat/Carrying amount 65,688,080
31 Desember/December 31, 2022
Kerugian
Kerugian Kredit atas
Kredit Kerugian Aset Keuangan
Sepanjang Kredit yang Dibeli
Umurnya Sepanjang atau Berasal
Tidak Umurnya dari Aset
Mengalami Mengalami Keuangan
Kerugian Penurunan Penurunan Memburuk/
Kredit nilai / Nilai / Purchases or
Ekspektasian Lifetime Lifetime Credit Impaired
12 bulan/ ECL not ECL-Credit Financial Jumlah/
12-Month ECL Credit-Impaired Impaired Assets Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans at
measured amortized cost
Kolektibilitas/Collectibility 1 66,720,438 -- -- -- 66,720,438
Kolektibilitas/Collectibility 2 1,487,091 1,245,142 -- -- 2,732,233
Kolektibilitas/Collectibility 3 -- -- 136,160 -- 136,160
Kolektibilitas/Collectibility 4 -- -- 218,706 -- 218,706
Kolektibilitas/Collectibility 5 -- -- 503,766 -- 503,766
68,207,529 1,245,142 858,632 -- 70,311,303
Dikurangi/Less :
Pendapatan bunga yang
ditangguhkan/Unearned
interest income (21,946)
Cadangan kerugian kredit/
Loss allowance (274,991) (78,713) (218,326) -- (572,030)
Nilai tercatat/Carrying amount 69,717,327
171
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Analisis Sensitivitas Kerugian Kredit Sensitivity Analysis of Expected Credit
Ekspektasian Terhadap Kondisi Ekonomi Loss for Future Economic Conditions
Masa Depan
Asumsi ekonomi yang disajikan berikut ini The economic assumptions presented below
disusun secara internal untuk keperluan are prepared internally for the purpose of
perhitungan kerugian kredit ekspektasian. calculating expected credit losses.
Skenario Moderat/Moderate Scenario 2023 2024 2025 2026 2027
Skenario Moderat/Moderate Scenario
Interbank 6.00% 5.75% 5.25% 4.75% 4.25%
Brent 85 85 85 85 80
Inflasi/Inflation 3.00% 2.50% 2.25% 2.25% 2.50%
Tingkat pengangguran/Unemployment 5.75% 5.75% 5.75% 5.75% 5.75%
Skenario Optimis/Upside Scenario
Interbank 5.75% 5.50% 5.00% 4.50% 4.00%
Brent 80 80 80 80 80
Inflasi/Inflation 2.50% 2.00% 1.75% 1.75% 1.75%
Tingkat pengangguran/Unemployment 5.50% 5.50% 5.25% 5.25% 5.25%
Skenario Pesimis/Downside Scenario
Interbank 6.25% 6.00% 5.50% 5.00% 4.50%
Brent 95 90 90 90 90
Inflasi/Inflation 4.25% 3.50% 3.25% 3.25% 3.25%
Tingkat pengangguran/Unemployment 6.25% 6.00% 6.00% 6.00% 6.00%
Aset Keuangan
yang Diukur
pada Nilai
Wajar Melalui
Aset Keuangan Penghasilan
yang Diukur Komprehensif
pada Biaya Lain/Financial
Perolehan di Assets
Amortisasi / Measured at
Financial Fair Value
Assets through Other
Rasio Kerugian Kredit Ekspektasian Terhadap Measured at Comprehensive
Aset Keuangan/ Amortized Cost Income Total/Total
ECL Ratio to Financial Assets Rupiah Rupiah Rupiah
31 Desember/December 31, 2023
Kerugian kredit ekspektasian yang dilaporkan/
Reported expected credit losses 609,392 -- 609,392
Nilai tercatat bruto/Gross carrying amount 70,294,772 35,269,588 105,564,360
Rasio kerugian kredit ekspektasian yang
dilaporkan terhadap nilai tercatat bruto/expected credit loss
ratio to gross carrying amount 0.87% 0.000% 0.58%
31 Desember/December 31, 2022
Kerugian kredit ekspektasian yang dilaporkan/
Reported expected credit losses 573,249 915 574,164
Nilai tercatat bruto/Gross carrying amount 80,265,337 37,465,724 117,731,061
Rasio kerugian kredit ekspektasian yang
dilaporkan terhadap nilai tercatat bruto/expected credit loss
ratio to gross carrying amount 0.71% 0.002% 0.49%
172
Page 511
PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
49. Standar Akuntansi dan Interpretasi Standar 49. Accounting Standard and Interpretation of
Akuntansi yang Telah Disahkan, tetapi Accounting Standard which Has Issued but
Belum Berlaku Efektif Not Effective Yet
Amendemen atas standar yang berlaku efektif Amendments to standards effective for periods
untuk periode yang dimulai pada atau setelah beginning on or after January 1, 2024 with
1 Januari 2024 dengan penerapan dini early adoption is permitted, are as follows:
diperkenankan, yaitu:
- Amendemen PSAK 1: “Penyajian Laporan - Amendment of PSAK 1: “Presentation of
Keuangan” terkait liabilitas jangka panjang Financial Statements” insurance contract
dengan kovenan; regarding long-term liabilities with the
covenant;
- Amendemen PSAK 73: “Sewa terkait - Amendment of PSAK 73: “Leases”
liabilitas sewa pada transaksi jual dan sewa- regarding lease liabilities in sale-and-lease
balik”; back transactions;
- Revisi PSAK 101: “Penyajian Laporan - Revised PSAK 101: “Presentation of
Keuangan Syariah”; dan Shariah Financial Statement”; and
- Revisi PSAK 109: “Akuntansi Zakat, Infak, - Revised PSAK 109: “Zakah, Infaq and
dan Sedekah”. Sadaqah”.
Amendemen atas standar yang berlaku efektif Amendments to standards effective for periods
untuk periode yang dimulai pada atau setelah beginning on or after January 1, 2025 with
1 Januari 2025 dengan penerapan dini early adoption is permitted, are as follows:
diperkenankan, yaitu:
- PSAK 74: “Kontrak Asuransi”; dan - PSAK 74: “Insurance Contract”; and
- Amendemen PSAK 74: “Kontrak Asuransi” - Amendment of PSAK 74: “Insurance
terkait Penerapan Awal PSAK 74 dan PSAK Contract” regarding Initial Application of
71 Informasi Komparatif. PSAK 74 and PSAK 71 - Comparative
Information.
Pada saat penerbitan laporan keuangan, Bank As at the authorization date of this financial
masih mempelajari dampak yang mungkin statements, the Bank is still evaluating the
timbul dari penerapan standar baru dan revisi potential impact of these new and revised
tersebut serta pengaruhnya pada laporan standards to the Bank’s financial statements.
keuangan Bank.
50. Reklasifikasi Akun 50. Reclassification of Accounts
Akun-akun berikut dalam laporan keuangan The following accounts in the financial
untuk tahun yang berakhir pada tanggal statements for the year ended December 31,
31 Desember 2022 telah direklasifikasi agar 2022 has been reclassified to be consistent
konsisten dengan penyajian laporan keuangan with presentation of the financial statements for
untuk tahun yang berakhir pada tanggal the year ended December 31, 2023:
31 Desember 2023:
173
Page 512
PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2023 dan 2022 December 31, 2023 and 2022
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31 , 2022
Dilaporkan Setelah
sebelumnya/ Reklasifikasi/ reklasifikasi/
Before reclassification Reclassification After reclassification
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
Arus kas dari aktivitas operasi Cash flows from operating activities
Kenaikan/(penurunan) dari: Increase/decrease from:
Aset lain-lain 91,232 35,290 126,522 Other assets
Beban yang masih harus dibayar Accrued expenses
dan liabilitas lain-lain (391,239) 10,568 (380,671) and other liabilities
Kas neto diperoleh dari Net cash provided by
aktivitas operasi 16,561,226 45,858 16,607,084 operating activities
Arus kas dari aktivitas investasi Cash flows from financing activities
Acquisiton of fixed assets and
Perolehan aset tetap dan aset hak-guna (283,730) (35,290) (319,020) right-of-use assets
Kas neto digunakan untuk Net cash provided by
aktivitas investasi (13,408,173) (35,290) (13,443,463) operating activities
Arus kas dari aktivitas pendanaan Cash flows from financing activities
Pembayaran liabilitas sewa -- (10,568) (10,568) Payments of lease liabilities
Kas neto digunakan untuk Net cash used for
aktivitas pendanaan (1,228,837) (10,568) (1,239,405) financing activities
Cash and cash equivalent at the end
Kas dan setara kas akhir tahun 19,516,551 -- 19,516,551 of the year
51. Penyelesaian Laporan Keuangan 51. Completion of Financial Statements
Manajemen Bank bertanggung jawab atas The management of the Bank is responsible
penyusunan laporan keuangan ini, yang for the preparation of these financial
diselesaikan dan disetujui untuk diterbitkan statements, which were completed and
oleh Direksi pada tanggal 26 Januari 2024. authorized by the Board of Directors for issue
on January 26, 2024.
174
Page 513
Page 514
2023 Annual Report PT. BANK MEGA Tbk. Menara Bank Mega Lantai 15 Jl. Kapten P. Tendean No. 12 - 14A. Jakarta 12790 BankMegaID @bankmegaid @bankmega @BankMegaID Bank Mega Indonesia
Names mentioned 269 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Financial Services Authority
p.2 ×23
unresolved
org
Mega Tbk
p.2 ×6
unresolved
org
PT BANK BANK MEGA MEGA TbkTbk
p.3 ×2
unresolved
org
CT Corp
p.5 ×20
unresolved
org
Bank Mega. Enhancing Digital Excellence Bank Mega
p.5
unresolved
org
Bank Mega Ratio
p.7
unresolved
org
Bank Sistemik.
p.8
unresolved
org
PT CT Corpora
p.8 ×9
unresolved
—
Supporting Organs
p.11
unresolved
org
Insider Trading Prevention
p.11
unresolved
org
Indonesia Stock Exchange
p.19 ×4
unresolved
org
BAPEPAM-LK
p.19 ×6
unresolved
org
Bank Penyusun Resolution Plan
p.22
unresolved
org
Bank KBMI
p.22
unresolved
org
Bank Assets Category Within Rp
p.23
unresolved
org
Bank Terbaik Dalam Pelaporan SCV
p.24
unresolved
org
PT Dwimitra Nusantara
p.27
unresolved
org
PT Sarana Agro Investama
p.27
unresolved
org
PT Prima Perdana Optima Refocus
p.27
unresolved
org
Bank Mega’s Third Party Fund
p.36
unresolved
org
Ministry of Finance
p.37 ×2
unresolved
org
Bank Mega’s Whistleblowing
p.38
unresolved
org
Bank Indonesia
p.39 ×30
unresolved
org
Financial Conglomerate
p.40
unresolved
org
Bank Mega’s Independent
p.40
unresolved
org
Bank Supervision Department
p.40 ×2
unresolved
person
Deputy
· Commissioner
p.42 ×4
unresolved
org
Bank Mega’s Loan
p.44 ×2
unresolved
org
Bank Indonesia’s
p.46 ×4
unresolved
org
Bank Mega’s LDR
p.48
unresolved
org
Bank Mega’s Cost
p.49
unresolved
org
Bank Mega’s Director Assets
p.52
unresolved
org
Bank Committee
p.52
unresolved
person
Vice
· President Director
p.57 ×2
unresolved
org
PT Mega Corpora (58.02 %)
p.60
unresolved
org
PT Bank Karman
p.60 ×4
unresolved
—
Mega Smart Mobile (M-Smile)
p.60
unresolved
org
Bank Licence
p.60
unresolved
—
DKI
p.60
unresolved
org
Bapepam
p.60 ×3
unresolved
—
: BankMegaID
p.60 ×3
unresolved
org
Bank Mega Indonesia
p.60
unresolved
org
PT Para Rekan
p.61 ×3
unresolved
org
PT Para Global Investindo
p.62
unresolved
org
PT Para Rekan Investama
p.62 ×4
unresolved
org
Bank Mega ATMs
p.63
unresolved
org
Bank Pakai BI-FAST GRATIS Tanpa Syarat
p.65
unresolved
person
Forum Komunikasi
· Direktur
p.69
unresolved
org
Bank Mega Board
p.72
unresolved
org
Minister of Economic Affairs
p.75
unresolved
org
PT CT Corpora University
p.75
unresolved
org
PT Trans Corpora Technology University
p.75
unresolved
org
PT Private Investment Indonesia Refocus
p.75
unresolved
org
PT Metropolitan Retailmart. EGMS
p.76
unresolved
org
PT Metro
p.76
unresolved
—
Served
· Commissioner
p.76 ×3
unresolved
org
Indofood CBP Tbk
p.76 ×2
unresolved
org
PT Trans Ice.
p.76
unresolved
org
PT Trans F
p.76
unresolved
org
PT Trans Mega
p.76
unresolved
org
PT Trans
p.76 ×31
unresolved
org
PT Trans Rasa Bali.
p.76
unresolved
org
PT Trans Business School
p.76
unresolved
org
PT Trans Retail.
p.76 ×3
unresolved
org
PT Alfa Retailindo.
p.76
unresolved
org
PT Trans Mart.
p.76
unresolved
org
CT Corp Leadership Forum Bersama Yab Tbk
p.76
unresolved
org
PT Danamon Kreasi
p.76
unresolved
org
PT Danamon Asuransi
p.76
unresolved
org
PT Trans Indo
p.76
unresolved
org
Mendukung Kewajiban Pelaporan Mega Tbk
p.76
unresolved
org
Bank Mega Impor Indonesia.
p.76
unresolved
org
PT Trans Importir.
p.76
unresolved
org
PT Transindo Digital Ritel.
p.76
unresolved
org
PT Trans Living Indonesia.
p.76
unresolved
org
Bank Tower Auditorium Fl.
p.77 ×4
unresolved
org
Bank Nomination Committee
p.77
unresolved
org
Bank Bandung
p.77
unresolved
org
Bank Mega Tower
p.77
unresolved
org
Bank Exim
p.77 ×2
unresolved
org
Ministry of State Secretariat
p.78 ×2
unresolved
org
Minister of Legislation
p.78
unresolved
org
Minister of State
p.78
unresolved
org
Minister of Politics
p.78
unresolved
org
Minister of Maritime Affairs and Investment.
p.78
unresolved
org
Bank Subsequently
p.79
unresolved
org
Bank Mega Tower Bank Indonesia
p.79
unresolved
person
Madi D. Lazuardi
· Director
p.80 ×2
unresolved
org
Bank Mega Affiliate Relationship
p.81
unresolved
org
Minister of Finance and Banking
p.81 ×2
unresolved
org
Bank BCA
p.81
unresolved
org
PT AXA Mandiri
p.81
unresolved
org
Bank Mega Financial Services-Indonesia
p.81
unresolved
org
Bank GMS
p.82
unresolved
org
Ministry of Economic Affairs
p.82
unresolved
org
Bank Mega Cybersecurity
p.82
unresolved
org
Bank Mega Bank Lippo Tbk
p.82 ×2
unresolved
org
Bank Lippo Tbk
p.82 ×2
unresolved
org
PT Visa Worldwide Citibank
p.82
unresolved
org
HSBC Ltd
p.82 ×2
unresolved
org
Bank Mega Auditorium
p.83 ×2
unresolved
org
Bank Mega Cyber Security
p.83 ×3
unresolved
org
Bank Universal
p.83
unresolved
org
Bank BTPN Economic Outlook
p.85
unresolved
org
PT Bank ANZ Indonesia
p.85
unresolved
org
Minister of Malaysia
p.86 ×3
unresolved
org
Bank Mega Credit Administration
p.86
unresolved
org
Electric Bank Mega Tbk
p.86
unresolved
org
Draft Indonesian Bank Mega Tbk
p.86
unresolved
org
Bank Mega Cyber Security Awareness
p.86 ×5
unresolved
org
Bank Manager
p.87
unresolved
org
Bank Bali
p.87 ×5
unresolved
org
Bank Merger Integration
p.88
unresolved
org
Solutions For A More Sustainable And Mega Tbk
p.88
unresolved
org
Secret (Persero) Tbk
p.88
unresolved
org
Bank Exim. His
p.89
unresolved
org
PT Tirto Bumi Prakarsatama
p.89
unresolved
org
PT. Bank DIRBM
p.90
unresolved
org
PT. Bank Educational Background
p.90
unresolved
org
PT. BCA Economics
p.90
unresolved
org
PT Central Sentosa Finance
p.90
unresolved
org
Bank Mega Refocus
p.93
unresolved
org
Bank Mega Treasury System Development
p.94
unresolved
org
Bank Manager Audit
p.94
unresolved
org
Bank Mega Management
p.94
unresolved
org
Bank Mega Centralized Operation Head
p.94
unresolved
org
PT Astrindo Satrya
p.95
unresolved
org
PT Benua Birunusa
p.95
unresolved
org
Concurrent Positions Danamon Indonesia Tbk
p.95
unresolved
org
Board Mandiri Tbk
p.95
unresolved
org
PT Bank Pundi Indonesia
p.95 ×2
unresolved
org
Bank BJB Agriculture
p.97
unresolved
org
Bank UOB Development
p.97
unresolved
org
Bank HCBC Indonesia
p.97
unresolved
org
Bank UOB Reward
p.98
unresolved
org
Bank Muamalat
p.98
unresolved
org
Bank Ekonomi Raharja
p.98
unresolved
—
XXX
p.102 ×5
unresolved
org
PT CT CORPORA INVESTAMA Chairul Tanjung
p.102
unresolved
org
PT Trans Corpora
p.104
unresolved
org
PT Management Data Corpora.
p.104
unresolved
org
FINANCE PTE. LTD DIGITAL GLOBAL AIR PTE. LTD
p.105
unresolved
org
MINTVILLE CORPORATION PACIFIC AIR HOLDINGS LTD
p.105
unresolved
org
FINEGOLD RESOURCES LTD
p.105 ×2
unresolved
org
PT Mega Central Finance
p.106 ×3
unresolved
org
PT PFI Mega Life Insurance
p.106 ×3
unresolved
org
PT Bank Mega Syariah
p.106
unresolved
org
Bank Harda Internasional Tbk
p.106 ×2
unresolved
org
PT Mega Finance
p.106
unresolved
org
Bank Pembangunan Daerah Sulawesi Tengah
p.106 ×4
unresolved
org
PT Mega Chronology
p.106
unresolved
org
Amir Abadi Jusuf, Aryanto, Mawar & Rekan
· Kantor Akuntan Publik
p.109
unresolved
org
Mawar & Rekan
p.109
unresolved
org
PT Datindo Entrycom
· Biro Administrasi Efek
p.109
unresolved
org
PT Pemeringkat Efek Indonesia
p.109
unresolved
org
Bank Sudirman Central Business District
p.109
unresolved
person
KH. Hasyim Ashari
p.110 ×2
unresolved
person
K.H. Wachid Hasyim
p.110
unresolved
org
Bank Mega Bandung
p.111
unresolved
person
KH. Noer Ali
p.111
unresolved
person
K.H. Mas Mansyur
p.111
unresolved
person
Padang | 075120999 | 075123099 | SUMATERA BARAT
p.112
unresolved
person
Ir. Sutami
p.112
unresolved
org
Bank Mega Lantai. Dasar
p.112
unresolved
person
Ir. Juanda
p.113 ×3
unresolved
org
Jakarta Selatan 12310
DKI Jakarta
p.113
unresolved
org
Bank Mega Makassar Lt. G
p.119
unresolved
person
KH. Yasin
p.119
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara
p.166 ×9
unresolved
org
PT Trans Kalla Makassar
p.166 ×5
unresolved
org
PT Duta Visual Nusantara TV
p.166 ×12
unresolved
org
PT Trans Retail Indonesia
p.166 ×8
unresolved
org
PT Trans Burger
p.166 ×5
unresolved
org
PT Trans Coffee
p.166 ×5
unresolved
org
PT Trans Entertainment
p.166 ×5
unresolved
org
PT Para Bandung Propertindo
p.166 ×4
unresolved
org
Bank Risk Management Disclosures Organization
p.230
unresolved
person
Komite-Komite
· Komisaris
p.260
unresolved
org
Bank Mega’s Board
p.260
unresolved
—
Pengangkatan Y. B Hariantono
· Direktur
p.351
unresolved
person
Purwo Junianto
· Anggota
p.351
unresolved
person
Dharma Akhyuzi
p.351 ×2
unresolved
person
Akhyuzi
p.351 ×2
unresolved
org
PT Trans Entertainment Lain-lain
p.445
unresolved
org
PT Mega Auto Finance
p.447 ×2
unresolved
org
PT Para Bandung Propertindo Lain-lain
p.447
unresolved
org
PT PFI Mega Life Insurance Total
p.447
unresolved
org
PT Televisi Transformasi Indonesia
p.447 ×2
unresolved
org
PT Trans Digital Media
p.447 ×2
unresolved
org
PT Trans News Corpora
p.447 ×2
unresolved
org
PT Trans Berita Bisnis
p.447
unresolved
org
PT Trans Berita Bisnis Lain-lain
p.447
unresolved
org
PT Trans Impor Indonesia
p.453
unresolved
org
PT Trans Fashion Impor
p.453
unresolved
org
CT Global Finance PTe. Ltd
p.453
unresolved
org
Mintville Corporation
p.453
unresolved
org
PT Trans Berita Bisnis Enam
p.453
unresolved
org
PT Trans Berita Bisnis Delapan
p.453
unresolved
org
PT Trans News Production
p.453
unresolved
org
Female Daily Pte. Ltd
p.453
unresolved
org
Pacific Air Holdings Ltd
p.453
unresolved
org
PT Bali Properti Developer
p.453
unresolved
org
PT Rekan Investama Indonesia
p.453
unresolved
org
PT Bank KB Bukopin Syariah
p.453
unresolved
org
Colink Assets Holding Limited
p.453
unresolved
org
CT-Corp Investments Singapore PTE Ltd
p.453
unresolved
org
PT Dharya Haddira Kartikatama
p.453
unresolved
org
PT Para Duta Bangsa
p.453
unresolved
org
Indonesian District Court
p.454
unresolved
org
Mahkamah Agung
p.454 ×2
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