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PT BRI Multifinance Indonesia
STRENGTHENING FUNDAMENTAL,
ACCELERATING SUSTAINABLE GROWTH
Memperkuat Fundamental, Mengakselerasi Pertumbuhan Berkelanjutan
Laporan Tahunan dan Laporan Keberlanjutan 2025 Annual Report and Sustainability Report
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Page 3
Tentang Laporan Tahunan
About Annual Report
Laporan Tahunan ini memuat berbagai pernyataan This Annual Report contains various statements regarding
terkait kondisi keuangan, operasi, kebijakan, proyeksi, the Company’s financial condition, operations, policies,
rencana, strategi, serta tujuan Perusahaan, yang projections, plans, strategies, and objectives, classified
digolongkan sebagai pernyataan ke depan dalam as forward-looking statements under applicable laws
pelaksanaan peraturan perundang-undangan yang and regulations. These statements involve risks and
berlaku. Pernyataan-pernyataan tersebut memiliki uncertainties which may differ from actual developments.
prospek risiko serta ketidakpastian, hingga kemungkinan Various prospective statements in this Annual Report
perbedaan dengan perkembangan yang aktual. Berbagai are prepared based on assumptions regarding current
pernyataan prospektif dalam Laporan Tahunan ini disusun conditions as well as future situation projections related to
berdasarkan asumsi-asumsi mengenai kondisi terkini, serta the Company’s business environment. PT BRI Multifinance
proyeksi atas situasi mendatang terkait lingkungan bisnis Indonesia cannot guarantee that documents whose validity
Perusahaan. PT BRI Multifinance Indonesia tidak dapat has been confirmed will produce definite results. This
menjamin bahwa dokumen-dokumen yang telah dipastikan Annual Report contains the words “Company” and “BRI
keabsahannya akan membawa hasil yang pasti. Laporan Finance” which refers to “PT BRI Multifinance Indonesia”.
Tahunan ini memuat kata “Perusahaan”, “Perusahaan” atau Aside from that, the word “We” is also used several times
“BRI Finance” yang mengacu pada “PT BRI Multifinance for the same purpose, considering the convenience of
Indonesia”. Selain itu, kata “Kami” juga digunakan pada referring to PT BRI Multifinance Indonesia.
beberapa kesempatan dengan fungsi yang sama, atas
pertimbangan kemudahan penyebutan PT BRI Multifinance
Indonesia.
Referensi dan standar yang digunakan dalam penyusunan The references and standards used in preparing the PT BRI
Laporan Tahunan PT BRI Multifinance Indonesia Multifinance Indonesia Annual Report use standardized
menggunakan parameter dan kriteria standar yang berlaku parameters and criteria applied in Indonesia, the place
di Indonesia, tempat dimana Perusahaan menjalankan where the Company conducts its business activities. This
kegiatan usahanya. Laporan Tahunan ini menggunakan Annual Report uses the standards stated in Financial
standar yang tercantum dalam Peraturan Otoritas Jasa Services Authority Regulation No. 29/POJK.24/2016
Keuangan No. 29/POJK.24/2016 tentang Laporan Tahunan concerning Annual Reports of Issuers and Public
Emiten dan Perusahaan Publik, Surat Edaran Otoritas Jasa Companies, Financial Services Authority Circular Letter No.
Keuangan No. 16/SEOJK.04/2021 tentang Bentuk dan Isi 16/SEOJK.04/2021 concerning Form and Content of Annual
Laporan Tahunan Emiten atau Perusahaan Publik, Undang- Reports of Issuers or Public Companies, Law No. 40 of
Undang No. 40 Tahun 2007 tentang Perseroan Terbatas, 2007 concerning Limited Liability Companies, Regulation
Peraturan Menteri Hukum Republik Indonesia No. 49 Tahun of the Minister of Law of the Republic of Indonesia No.
2025 Tentang Syarat dan Tata Cara Pendirian, Perubahan, 49 of 2025 concerning the Requirements and Procedures
dan Pembubaran Badan Hukum Perseroan Terbatas, dan for the Establishment, Amendment, and Dissolution
Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017 of Limited Liability Companies, and Financial Services
tentang Penerapan Keuangan Berkelanjutan Bagi Lembaga Authority Regulation No. 51/POJK.03/2017 concerning
Jasa Keuangan, Emiten dan Perusahaan Publik. the Implementation of Sustainable Finance for Financial
Services Institutions, Issuers, and Public Companies.
Dalam rangka menjalankan best practice pelaksanaan To carry out best practices in implementing the principles
prinsip-prinsip Tata Kelola Perusahaan yang Baik atau Good of Good Corporate Governance (GCG), the submission
Corporate Governance (GCG), penyampaian laporan ini of this report refers to the applicable guidelines in
mengacu pada pedoman yang berlaku di Indonesia yakni Indonesia, namely Regulation of the Financial Services
Peraturan Otoritas Jasa Keuangan Republik Indonesia Authority of the Republic of Indonesia Number 48 of 2024
Nomor 48 Tahun 2024 Tentang Tata Kelola Yang Baik concerning Good Governance for Financing Institutions,
Bagi Lembaga Pembiayaan, Perusahaan Modal Ventura, Venture Capital Companies, Microfinance Institutions, and
Lembaga Keuangan Mikro, dan Lembaga Jasa Keuangan Other Financial Services Institutions. The Company also
Lainnya. Perusahaan juga menyampaikan beberapa conveys several aspects that are part of the development
aspek yang merupakan bagian dari pengembangan dan and interpretation of the contents of the Annual Report.
interpretasi atas isi Laporan Tahunan. Dengan demikian, Therefore, PT BRI Multifinance Indonesia hopes that this
PT BRI Multifinance Indonesia mengharapkan Laporan Annual Report can encourage increased disclosure of fair
Tahunan ini dapat mendorong peningkatan keterbukaan and accurate information about the Company.
informasi yang wajar dan akurat tentang Perusahaan.
2025 Annual Report and Sustainability Report
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PT BRI Multifinance Indonesia
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Sanggahan dan Batasan Tanggung Jawab
Disclaimer and Limitation of Liability
Laporan Tahunan dan Keberlanjutan ini memuat The Annual Report and Sustainability Report contain
pernyataan-pernyataan mengenai kondisi keuangan, statements on financial condition, operating results,
hasil operasi, proyeksi, serta rencana strategis BRI projections and strategic plans of BRI Finance, which are
Finance, yang tergolong sebagai pernyataan ke depan. classified as forward-looking statements. Such statements
Sejumlah pernyataan tersebut memiliki ketidakpastian are subject to uncertainties that may result in material
yang dapat mengakibatkan perbedaan material dengan differences with actual developments.
perkembangan aktual.
Terdapat penggunaan kata ganti “BRI Finance” dan The words “BRI Finance” and “Company” are often used
“Perusahaan” yang mengacu pada PT BRI Multifinance which refer to PT BRI Multifinance Indonesia. These words
Indonesia. Penggunaan kata ganti tersebut dilakukan are used solely for ease of referring to PT BRI Multifinance
semata demi kemudahan penyebutan. Indonesia.
Laporan Tahunan dan Laporan Keberlanjutan 2025
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PT BRI Multifinance Indonesia
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Penjelasan Tema
Theme Explanation
STRENGTHENING FUNDAMENTAL,
ACCELERATING SUSTAINABLE GROWTH
Memperkuat Fundamental, Mengakselerasi Pertumbuhan Berkelanjutan
Sepanjang tahun berjalan, BRI Finance terus memperkuat Throughout the current year, BRI Finance continues
tata kelola, manajemen risiko, dan kualitas portofolio to strengthen governance, risk management, and the
pembiayaan. Konsistensi kinerja tersebut tercermin dari quality of its financing portfolio. The consistency of
meningkatnya kepercayaan pemangku kepentingan, yang this performance is reflected in the increasing investor
menjadi landasan utama Perusahaan dalam mendorong confidence, which is the Company's main foundation in
pertumbuhan berkelanjutan di masa depan. encouraging sustainable growth in the future.
Dengan fondasi kinerja yang solid, BRI Finance siap With a solid performance foundation, BRI Finance is
melangkah lebih jauh dengan meningkatkan kepercayaan ready to go further by increasing investor confidence as
bagi pemangku kepentingan, sebagai penggerak a driver of BRI Finance's growth in the future. In addition,
pertumbuhan BRI Finance ke depan. Selain itu, BRI Finance BRI Finance is able to maintain growth momentum while
mampu menjaga momentum pertumbuhan sekaligus preparing strategic steps to face the coming year in a
menyiapkan langkah strategis untuk menghadapi tahun sustainable manner.
mendatang secara berkelanjutan.
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PT BRI Multifinance Indonesia
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Kesinambungan Tema
Theme Continuity
BRI Finance terus berkembang menjadi emiten yang adaptif terhadap
kemajuan teknologi. Transformasi digital dalam industri keuangan merupakan
aspek penting yang senantiasa diperhatikan dan ditingkatkan oleh BRI
Finance untuk menunjang bisnis yang dijalankan. Penyesuaian ini juga
mencerminkan bukti nyata BRI Finance dalam menghadirkan efisiensi
proses bisnis dan inovasi produk untuk kebutuhan debitur. Keberhasilan BRI
2024
Finance dalam meningkatkan pelayanan yang responsif tercermin melalui
penerimaan penghargaan “Best Digital Finance 2024 for Strengthening
Digital Transformation to Support Business Process Efficiency” yang
diselenggarakan oleh Warta Ekonomi. Dengan pencapaian ini, BRI Finance
menguatkan posisinya sebagai emiten multifinance terbaik dalam menyoroti
pentingnya akses layanan digital serta keamanan siber dalam industri
keuangan.
BRI Finance is evolving into a company that adapts to technological
advancements. The ongoing digital transformation in the financial industry
is a key focus for BRI Finance, which strives to enhance its operations and
better support its business initiatives. This evolution is a clear indication of
BRI Finance’s commitment to improving business process efficiency and
innovating products to meet the needs of its clients. The Company’s success
in providing responsive services was recognized when it received the “Best
Digital Finance 2024 for Strengthening Digital Transformation to Support
Business Process Efficiency” award from Warta Ekonomi for its efforts in
strengthening digital transformation to enhance business process efficiency.
This achievement cements BRI Finance’s position as a leading multifinance
issuer, highlighting the importance of digital service access and cybersecurity
STRENGTHEN DIGITAL AUTOLOAN
in the financial sector.
FINANCING SERVICE
Ekspansi bisnis melalui sinergi BRI Group terus dilakukan Perusahaan dengan
tetap mengedepankan prinsip kehati hatian dan tata kelola yang baik untuk
mewujudkan aspirasi Perusahaan yakni menjadi “Empowering Auto Loan
Financing” di tahun 2025. Bentuk komitmen Perusahaan dalam memenuhi
target yang telah ditetapkan antara lain dengan penguatan single gateaway
2023
auto loan BRI Group, perluasan channel pemasaran, digitalisasi bisnis proses,
pengembangan infrastruktur manajemen risiko dan skill up kompetensi SDM.
BRI Finance berupaya menciptakan alur bisnis yang efektif dan efisien untuk
menjadi top of mind dan preferred choice bagi calon debitur dan masyarakat
pada umumnya dengan menempatkan tenaga pemasar di unit kerja PT Bank
Rakyat Indonesia (Persero) Tbk, peningkatan pelayanan melalui digitalisasi
proses bisnis dan melakukan diversifikasi produk yang dapat diserap
oleh pasar.
The Company continues to expand its business through BRI Group synergy
while prioritizing the principle of prudence and good governance to realize
the Company’s aspirations, namely to become “Empowering Auto Loan
Financing” by 2025. The Company’s commitment to meeting the set targets
includes, among other things, strengthening the single BRI Group auto loan
gateway, expanding marketing channels, digitizing business processes,
developing risk management infrastructure, and skilling up HR competencies.
BRI Finance strives to create an effective and efficient business flow to
become top of mind and preferred choice for potential debtors and public in
general by placing marketing personnel in PT Bank Rakyat Indonesia (Persero)
Tbk working units, improving services through business process digitization
PREFERED CHOICE and creating product diversification that can be absorbed by the market.
IN CONSUMER FINANCING
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PT BRI Multifinance Indonesia
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Guna mengukuhkan posisi Perusahaan sebagai Single Gateway Auto Loan BRI
Group, BRI Finance terus berupaya melakukan penguatan branding sebagai
perusahaan pembiayaan yang berfokus pada pembiayaan multiguna melalui
transformasi digital dengan terus mengembangkan dan menyempurnakan
2022
aplikasi digital myBRIf serta New Mobile Order (NEMO), pengembangan konsep
branchless financing, transformasi budaya kerja, penguatan brand awareness
Perusahaan kepada masyarakat melalui kolaborasi publikasi dan digitalisasi bisnis
dengan mitra usaha, kerja sama dengan platform marketplace untuk penjualan
otomotif, serta penguatan manajemen risiko dengan credit scoring sebagai tools
seleksi pengajuan aplikasi dan Fast Track, dengan tetap memperhatikan prinsip
kehati-hatian dan mitigasi risiko dalam pemberian pembiayaan.
In order to strengthen the Company’s position as BRI Group’s Single Gateway
Auto Loan, BRI Finance continues to strive strengthening its branding as a
finance company that focuses on leading multipurpose financing through digital
transformation by continuing to develop and refine the MyBRIF digital application
and New Mobile Order (NEMO), developing the concept of branchless financing,
transforming working culture, strengthening the Company’s brand awareness
to the public through publication collaboration and business digitization with
business partners, cooperating with marketplace platforms for automotive
sales, and strengthening risk management with credit scoring as an application
selection tool and Fast Track, while still paying attention to prudential principles
SCALE UP and risk mitigation in providing financing.
CONSUMER FINANCING
BRI Finance sebagai Single Gateway Auto Loan BRI Group berkomitmen
2021
melakukan penetrasi dan perluasan jangkauan area pemasaran melalui
transformasi digital, model bisnis, dan budaya kerja serta kerja sama dengan
BRI sebagai perusahaan induk untuk menempatkan tenaga pemasar di Unit
Kerja BRI tanpa harus menambah jaringan kantor Perusahaan. Penempatan
tenaga pemasar mampu untuk meningkatkan penjualan dan secara bersamaan
mampu meningkatkan efisiensi biaya untuk menciptakan Perusahaan yang lebih
profitable secara berkelanjutan.
BRI Finance as the Single Gateway Auto Loan of BRI Group is committed to
penetrating and expanding the reach of the marketing area through digital
transformation, business models, and working culture, as well as collaboration
with BRI as the holding company to place marketers in BRI working units without
having to add to the Company’s office network. The placement of marketers is
able to increase sales and simultaneously improve cost efficiency to create a
more profitable company in a sustainable manner.
COVERAGE FINANCING AREA
ALL OVER INDONESIA
Dalam rangka menghadapi persaingan industri pembiayaan yang semakin
2020
kompetitif di era VUCA (Volatility, Uncertainty, Complexity, dan Ambiguity),
Perusahaan beradaptasi melalui penerapan teknologi informasi yang mutakhir
dalam pengembangan bisnis. Penerapan teknologi informasi diharapkan mampu
mendorong kinerja Perusahaan yang lebih efektif dan efisien demi meningkatkan
pangsa pasar, terutama pada segmen pembiayaan konsumer.
In order to compete in the increasingly competitive financing industry in the
VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) era, the Company
adapts through the use of cutting-edge information technology in business
development. The use of information technology is expected to encourage more
effective and efficient Company performance in order to increase market share,
particularly in the consumer financing segment.
MULTIFINANCE
DIGITAL PROCESSING
2025 Annual Report and Sustainability Report
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PT BRI Multifinance Indonesia
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Pencapaian Penting 2025
2025 Achievement Highlights
Jumlah Debitur Aktif Total Pendapatan Penyaluran Pembiayaan Baru
Total Active Debitors Total Revenue New Financing Disbursement
47.126 Rp
1,23 Rp
2.636,34
Debitur | Debtors Triliun | Trillion Triliun | Trillion
7,49% 12,69% 18,06%
(year on year) (year on year) (year on year)
Laba Bersih Setelah Pajak Piutang Pembiayaan Non-Performing
Net Income After Tax Financing Receivables Financing (NPF)
Rp
90,88 Rp
4,25 1,75%
Miliar | Billion Triliun | Trillion (year on year)
12,53% 32,17%
(year on year) (year on year)
Return on Equity (ROE)
6,19%
(year on year)
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PT BRI Multifinance Indonesia
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Layanan BRI Finance Dalam Genggaman
BRI Finance Services at Your Fingertips
Telah diunduh oleh lebih dari 10.622 pengguna, pada posisi Downloaded by more than 10,622 users as of December
31 Desember 2025. Menghasilkan transaksi kurang lebih 31, 2025. Resulted in approximately 14,167 leads through
14.167 leads melalui myBRIf maupun BRIMO, sepanjang myBRIf and BRIMO throughout 2025. Through myBRIf,
tahun 2025. Melalui myBRIf, pelanggan BRI Finance dapat BRI Finance customers can apply for vehicle financing
mengajukan aplikasi pembiayaan kendaraan serta fasilitas and funding facilities via mobile phone by following these
dana melalui telepon seluler, dengan langkah-langkah steps:
berikut:
Pengajuan Pembiayaan yang Mudah Beranda
Easy Financing Application Home
Ajukan Aplikasi Pembiayaan
Submission of Financing Application
Pengguna myBRIf cukup mendaftarkan diri dengan
mengisi nomor handphone dan kata sandi, sebelum
mengajukan pembiayaan kendaraan ataupun fasilitas dana
melalui fitur “Pengajuan”. Aplikasi kemudian akan langsung
diproses oleh BRI Finance.
myBRIf users can easily sign up with their phone number
and password before applying for vehicle financing or
funding facilities via the “Apply” feature. The application
will then be immediately processed by BRI Finance.
Proses Aplikasi yang Transparan
Transparent Application Process
Tracking Pengajuan Aplikasi
Application Tracking
Melalui myBRIf, pengguna dapat menikmati proses aplikasi Kontrak
yang transparan. Pengguna yang mengajukan aplikasi Contract
pembiayaan dapat melihat proses aplikasi yang diajukan
secara langsung melalui fitur “Tracking Pengajuan”.
In myBRIf, users are facilitated with a transparent
application process. After submitting the financing
application, users can track their application process
directly through the “Submission Tracking” feature.
Layanan Pembiayaan Self-Service
Self-Service Financing
1. myBRIf menyediakan informasi sisa angsuran pengguna
melalui menu “Kontak Saya”. Pengguna myBRIf dapat
mengakses detail pembayaran lebih dari satu kotak.
2. Melalui myBRIf, pembayaran angsuran jauh lebih mudah
melalui fitur pembayaran online dengan berbagai
channel pembayaran.
1. myBRIf provides information on users’ remaining
installments via the “My Contact” menu. myBRIf users
can access payment details from more than one box.
2. myBRIf has various payment channels that allow users Kontak
to experience a convenient online payment method for Contact
installments.
Profil
Profile
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Daftar Isi
Table of Content
Tentang Laporan Tahunan
1
03
About Annual Report
Sanggahan dan Batasan Tanggung Jawab
Profil Perusahaan
2 Company Profile
Disclaimer and Limitation of Liability
Penjelasan Tema
3 Identitas Perusahaan
Theme Explanation 60
Corporate Identity
Kesinambungan Tema
4 Skala Usaha Perusahaan
Theme Continuity 62
Business Scale
Pencapaian Penting 2025
6 Riwayat Singkat BRI Finance
2025 Achievement Highlights 63
Brief History of BRI Finance
Layanan BRI Finance Dalam Genggaman
7 Kronologi Perubahan Nama
BRI Finance Services at Your Fingertips 65
Chronology of Name Change
Daftar Isi
8 Visi dan Misi Perusahaan
Table of Contents 66
Company Vision and Mission
Nilai dan Budaya Perusahaan
67
Corporate Values and Culture
Kegiatan Usaha
68
Business Activities
01 Ikhtisar Kinerja 2025
Performance Overview 2025
70
Produk dan Layanan
Products and Services
Wilayah Operasional
73
Ikhtisar Keuangan Operational Area
14
Financial Highlights Struktur Perusahaan
74
Ikhtisar Kinerja Keberlanjutan Company Structure
16
Sustainability Performance Highlights Keanggotaan Asosiasi
76
Tata Kelola Association Membership
22
Corporate Governance Perubahan Organisasi yang Bersifat Signifikan
76
Ikhtisar Saham dan Aksi Korporasi Significant Organizational Changes
22
Share Highlights and Corporate Action Profil Dewan Komisaris
77
Ikhtisar Efek Lainnya Board of Commissioners Profile
23
Other Securities Highlights Profil Direksi
81
Peristiwa Penting Board of Directors Profile
24 Informasi Perubahan Komposisi Dewan Komisaris dan/
Event Highlights
Penghargaan dan Sertifikasi atau Direksi
27 86 Information on Changes in the Board of
Awards and Certifications
Commissioners and/or Board of Directors
Composition
Profil Pejabat Eksekutif
87
Executive Officer Profile
Demografi Pekerja
02
96
Laporan Manajemen Employee Demographics
Management Report Informasi Pemegang Saham
96
Shareholder Information
Laporan Dewan Komisaris Struktur Grup Perusahaan
30 99
Board of Commissioners Report Company Group Structure
Laporan Direksi Nama Entitas Anak, Perusahaan Asosiasi,
42
Board of Directors Report 99 dan Perusahaan Ventura Bersama
Surat Pernyataan Anggota Dewan Komisaris dan Subsidiaries, Associates and Joint Ventures
Direksi tentang Tanggung Jawab atas Laporan Tahunan Kronologi Pencatatan Saham dan Efek Lainnya
dan Laporan Keberlanjutan 2025 PT BRI Multifinance 99
Share Listing Chronology
Indonesia Informasi Pencatatan Efek Lainnya
56 100
Statement of the Members of the Board of Information on Other Securities Listing
Commissioners and the Board of Directors on the
Informasi Lembaga Penunjang Perusahaan
Responsibility for the 2025 Annual Report and 102
Information on Company Supporting Institutions
Sustainability Report of PT BRI Multifinance Indonesia
Informasi Pada Situs Web Perusahaan
104
Information on the Company Website
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Perbandingan Target, Realisasi 2025, dan Proyeksi
04 Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
199
Kinerja 2026
Compatison of Targets, 2025 Realization, and
Performance Projection for 2026
Sumber Daya Manusia (SDM) Prospek Usaha 2026
108 201
Human Capital (HC) Business Prospects for 2026
Skema Pengelolaan SDM BRI Finance Aspek Pemasaran
110 202
BRI Finance HC Management Scheme Marketing Aspects
Pihak Pengelola SDM BRI Finance Pangsa Pasar
112 203
BRI Finance HC Management Market Share
Demografi SDM Peristiwa Setelah Periode Pelaporan
112 203
HC Demographics Events After the Reporting Period
Pengembangan Kompetensi SDM Kebijakan, Pengumuman, dan Pembayaran Dividen
120 203
Human Capital Competency Development Dividend Policy, Announcement, and Payment
Teknologi Informasi (TI) Program Kepemilikan Saham oleh Pekerja
156
Information Technology (IT) dan/atau Manajemen (ESOP/MSOP)
204
Employee and/or Management Share Ownership
Program (ESOP/MSOP)
Realisasi Penggunaan Dana Hasil Penawaran
Umum
204
05
Analisa & Pembahasan Realization of Use of Proceeds from Public
Manajemen Offering
Management Discussion and Analysis Informasi dan Fakta Material yang Mengandung
Benturan Kepentingan dan/atau Transaksi dengan Pihak
Tinjauan Makro Ekonomi
162 205 Afiliasi
Macroeconomic Review
Material Facts and Information Containing Conflicts of
Tinjauan Operasi per Segmen Usaha
164 Interest and/or Transactions with Affiliated Parties
Operating Review by Business Segment
Informasi Material Mengenai Investasi, Ekspansi,
Tinjauan Kinerja Keuangan Perusahaan
175 Divestasi, Penggabungan, Akuisisi, dan Restrukturisasi
Review of the Company Financial Performance
Utang/Modal
Modal Saham 212
183 Material Information Regarding Investment, Expansion,
Capital Stock
Divestment, Merger, Acquisition, and Debt/Capital
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
184 Statement of Profit or Loss and Other Comprehensive Restructuring
Income Perubahan Peraturan Perundang-undangan dan
Laporan Arus Kas Dampaknya terhadap Perusahaan Pembiayaan
190 213
Cash Flow Statements Amendments to Laws and Regulations and Their
Impacts on Financing Company
Rasio-Rasio Keuangan
194 Perubahan Kebijakan Akuntansi
Financial Ratios 222
Tinjauan Kemampuan Membayar Utang dan Changes in Accounting Policies
Kolektibilitas Piutang
195
Review of Debt Payment Ability and Receivables
Collectibility
Tinjauan Struktur Modal dan Kebijakan Manajemen atas
Struktur Modal
197
Review of Capital Structure and Management Policy on
Capital Structure
Kebijakan Manajemen atas Struktur Modal dan Dasar
Pemilihannya
197
Management Policy on Capital Structure and Basis for
Selection
Tinjauan Mengenai Realisasi dan Ikatan Material atas
Investasi Barang Modal Realisasi Investasi Barang Modal
198
Review of Realization and Material Ties on Investment in
Capital Goods Realization of Capital Goods Investment
Ikatan Material atas Investasi Barang Modal
199 Material Commitments on Capital Goods
Investments
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Kebijakan Antikorupsi dan Gratifikasi
385
06 Tata Kelola Perusahaan
Good Corporate Governance 386
Anti-Corruption and Gratuity Policies
Kebijakan Insider Trading
Insider Trading Policy
Penerapan Tata Kelola Perusahaan yang Baik Penyampaian Laporan Harta Kekayaan Penyelenggaraan
226
Good Corporate Governance Implementation 387 Negara (LHKPN)
Rapat Umum Pemegang Saham (RUPS) Submission of State Official Wealth Report (LHKPN)
240
General Meeting of Shareholders (GMS) Pengadaan Barang dan Jasa
388
Dewan Komisaris Procurement of Goods and Services
251
Board of Commissioners Fungsi Kepatuhan
388
Direksi Compliance Function
263
Board of Directors
Organ Pendukung Dewan Komisaris
297
Supporting Organs of the Board of Commissioners
Komite Audit
297
307
Audit Committee
Komite Nominasi dan Remunerasi 07 Laporan Keberlanjutan
Sustainability Report
Nomination and Remuneration Committee
Komite Pemantau Risiko Tentang Laporan Berkelanjutan
319 396
Risk Monitoring Committee
About Sustainability Report
Organ Pendukung Direksi
328 Tanggapan Umpan Balik
Supporting Organs of the Board of Directors 398
Response on Feedback
Komite Manajemen Aset Liabilitas (ALCO)
328 Penentuan Topik Material
Asset Liability Management Commitee (ALCO) 398
Determination of Material Topics
Komite Pembiayaan
332 Pelibatan Pemangku Kepentingan
Financing Committee 399
Stakeholder Engagement
Komite Pengarah Teknologi Informasi (TI)
337 Strategi Keberlanjutan
Information Technology (IT) Steering Committee 401
Sustainability Strategy
Komite Manajemen Risiko
340 Kegiatan Membangun Budaya Keberlanjutan
Risk Management Committee 404
Activities to Build a Culture of Sustainability
Komite Produk
343 Sustainability Journey
Product Committee 407
Sustainability Journey
Komite Human Capital
346 Ekonomi Hijau Indonesia
Human Capital Committee 408
BRI Finance Green Economy
Steering Committee Project Management
Office (SteerCo PMO) Tata Kelola Berkelanjutan
351 413
Steering Committee Project Management Office Sustainable Governance
(SteerCo PMO) Kinerja Keberlanjutan
420
Sekretaris Perusahaan Sustainability Performance
355
Corporate Secretary Verifikasi Tertulis dari Pihak Independen
450
Fungsi Audit Internal Written Verification from an Independent Person
359
Internal Audit Function Lembar Umpan Balik
451
Auditor Eksternal Feedback Sheet
365
External Auditor Tanggapan Umpan Balik
452
Sistem Manajemen Risiko Feedback Response
367
Risk Management System Daftar Pengungkapan Sesuai POJK No. 51/
Perkara Penting dan Sanksi Administatif POJK.03/2017
376 453
Legal Cases and Administrative Sanctions List of Disclosures in Accordance with POJK No.51/
Governansi Perpajakan POJK.03/2017
376
Tax Governance Pengungkapan Indeks GRI
456
Sistem Pengendalian Internal Disclosure of GRI Index
377
Internal Control System Pengungkapan Indeks ESG E020
458
Whistleblowing System (WBS) Disclosure of ESG Index E020
379
Whistleblowing System (WBS)
Akses Informasi dan Data Perusahaan
381
Access to Company Information and Data
Kode Etik
382
Code of Conduct Laporan Keuangan
Kebijakan Kompensasi Jangka Panjang Manajemen dan Financial Report
Pekerja
384 Laporan Keuangan
Management and Employees Long Term Compensation 460
Financial Report
Policy
Kebijakan Pengungkapan Saham Anggota Direksi dan
Dewan Komisaris
385
Policy on Disclosure of Shares of Members of the Board
of Directors and Board of Commissioners
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01 Ikhtisar Kinerja 2025 Performance Overview 2025
Page 15
Page 16
Ikhtisar Kinerja 2025
Performance Overview 2025
Ikhtisar Keuangan
Financial Highlights
Laporan Posisi Keuangan
Statement of Financial Position
dalam miliaran rupiah/in billions of rupiah
Uraian
2025 2024 2023 2022 2021
Description
Kas dan Kas di Bank
54 226 184 168 154
Cash on Hand and Cash in Bank
Piutang Pembiayaan Investasi
1.446 1.487 1.503 1.647 1.895
Investment Financing Receivables
Piutang Pembiayaan Multiguna
2.812 4.871 6.331 4.993 2.827
Multipurpose Financing Receivables
Piutang Pembiayaan Modal Kerja
158 88 83 71 66
Working Capital Financing Receivables
Total Piutang
4.416 6.446 7.917 6.711 4.788
Total Receivables
Penyisihan Piutang Tak Tertagih
(165) (177) (214) (237) (216)
Allowance for Doubtful Receivables
Total Piutang Bersih
4.251 6.269 7.703 6.474 4.572
Total Net Receivables
Aset Lainnya
1.113 1.409 1.177 684 520
Other Assets
Total Aset
5.418 7.678 9.064 7.326 5.246
Total Assets
Total Liabilitas
3.905 6.253 7.743 6.105 4.110
Total Liabilities
Total Ekuitas
1.513 1.425 1.321 1.221 1.135
Total Equity
Total Liabilitas dan Ekuitas
5.418 7.678 9.064 7.326 5.245
Total Liabilities and Equity
Laporan Laba Rugi
Statements of Profit or Loss
dalam miliaran rupiah, kecuali dinyatakan lain/in billions of rupiah unless stated otherwise
Uraian
2025 2024 2023 2022 2021
Description
Total Pendapatan
1.232 1.411 1.237 891 613
Total Revenue
Total Beban
1.114 1.276 1.104 (776) (555)
Total Expenses
Laba Sebelum Beban Pajak Final dan Pajak Penghasilan
118 135 133 114 58
Income Before Final Tax and Income Tax Expense
Laba Tahun Berjalan
91 104 102 84 43
Income for the Year
Penghasilan (Rugi) Komprehensif Lain Setelah Pajak
Other Comprehensive Income (Loss) – Net of Tax (2) (0) (2) 3 6
Total Penghasilan Komprehensif Tahun Berjalan
89 104 99 86 49
Total Comprehensive Income for the Year
Laba per Saham (Rupiah Penuh per Lembar)
Earnings per Share (Full Amount of Rupiah per Share) 202 231 226 186.31 96.01
Catatan: BRI Finance tidak memiliki informasi mengenai jumlah laba (rugi) berjalan ataupun komprehensif yang diatribusikan, baik kepada pemilik entitas induk
maupun kepentingan non-pengendali.
Note: BRI Finance does not have information regarding the amount of current or comprehensive profit (loss) attributable to either the owners of the parent entity
or non-controlling interests.
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Penyaluran Pembiayaan Baru
New Financing Disbursement
dalam miliaran rupiah/In billions of rupiah
Uraian
2025 2024 2023 2022 2021
Description
Pembiayaan Investasi
789 806 709 760 914
Investment Financing
Pembiayaan Multiguna
751 1.369 3.484 3.434 2.165
Multipurpose Financing
Pembiayaan Modal Kerja
760 740 563 650 331
Working Capital Financing
Sewa Operasi
336 302 754 260 310
Operating Lease
Rasio-Rasio Perusahaan
Corporate Ratios
Uraian
2025 2024 2023 2022 2021
Description
Rasio Pengembalian Aset
1,77% 1,55% 1,60% 1,74% 1,09%
Return on Assets
Rasio Pengembalian Ekuitas
6,19% 7,55% 7,98% 7,11% 3,81%
Return on Equity
Laba (Rugi) terhadap Pendapatan
7,38% 7,37% 8,24% 9,43% 7,06%
Profit (Loss) to Revenue
Rasio Lancar
85,54% 68,50% 47,30% 43,70% 41,49%
Current Ratio
Liabilitas terhadap Aset
Liabilities to Assets 72,07% 81,45% 85,43% 83,33% 78,36%
Non-Performing Financing 1,75% 1,65% 1,69% 1,86% 2,87%
Gearing Ratio (kali/times) 2,36x 4,19x 5,68x 4,84x 3,51x
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Ikhtisar Kinerja 2025
Performance Overview 2025
Ikhtisar Kinerja Keberlanjutan
Sustainability Performance Highlights
Aspek Ekonomi [B.1]
Economic Aspect
Kuantitas Produksi/Jasa yang Dijual
Quantity of Products/Services Sold
dalam miliaran rupiah/in billions of rupiah
Pembiayaan Investasi Pembiayaan Multiguna Pembiayaan Modal Kerja Sewa Operasi
Investment Financing Multipurpose Financing Working Capital Financing Operating Lease
3.848
1.369
806
789
760
751 754
740
709
563
336
302
2025 2024 2023 2025 2024 2023 2025 2024 2023 2025 2024 2023
Kinerja Ekonomi
Economic Performance
dalam miliaran rupiah/in billions of rupiah
Pendapatan Laba Tahun Berjalan Biaya Corporate Social
Revenue Income for the Year Responsibility (CSR)
Corporate Social Responsibility
(CSR) Cost
1.411 104 650
102
91 585
1.232 1.237
444
2025 2024 2023 2025 2024 2023 2025 2024 2023
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Pembiayaan Berkelanjutan
Sustainability Financing
dalam jutaan rupiah/in millions of rupiah
Outstanding Pembiayaan Electric Vehicle (EV) Pembiayaan Sektor UMKM
Outstanding Electric Vehicle Financing MSME Sector Financing
61.929 4.029.979
61.408
2.734.598
2.014.756
43.690
2025 2024 2023 2025 2024 2023
Aspek Lingkungan [B.2]
Environmental Aspect
Pemakaian Energi
Energy Use
Pemakaian Listrik Pemakaian Bahan Bakar Minyak
Electricity Use Fuel Use
dalam satuan kWh/in kWh dalam liter/in liter
1.833.245 222.396
210.567
1.104.129
1.103.705 184.567
2025 2024 2023 2025 2024 2023
Penggunaan Air Penggunaan Kertas
Water Use Paper Use
dalam rupiah penuh/in full amount of rupiah dalam rupiah penuh/in full amount of rupiah
318.577.609 193.339.900
136.474.526
312.712.522
290.091.381
30.813.600
2025 2024 2023 2025 2024 2023
Pengurangan Emisi yang Dihasilkan
Reduction of Emissions Generated
dalam satuan kg/pekerja/in kg/worker
1.365
1.277
1.075
2025 2024 2023
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Ikhtisar Kinerja 2025
Performance Overview 2025
Aspek Sosial [B.3]
Social Aspect
Dampak Positif Penerapan Praktik Keuangan Berkelanjutan
Positive Impact on Sustainable Financing Practices
Penggunaan Tenaga Kerja Lokal
Use of Local Labor
BRI Finance mendukung pemberdayaan masyarakat melalui
penggunaan tenaga kerja lokal dengan persentase 100%
terhadap total pekerja*.
BRI Finance supports local community empowerment through
employment of local labors amounting to 100% of total
employees*.
*) Posisi 31 Desember 2025
As of December 31, 2025
Pelatihan Sumber Daya Manusia (SDM) [GRI 404-1]
Human Capital (HC) Training
dalam satuan jam/in hours
44.490
40.810
35.853
2025 2024 2023
Kuantitas Produksi/Jasa yang Dijual
Quantity of Products/Services Sold
Di tahun 2025, BRI Finance kembali menyelenggarakan In 2025, BRI Finance has once again organized a financial
program literasi dan inklusi keuangan kepada masyarakat literacy and inclusion program for the general public as a
umum sebagai bentuk tanggung jawab sosial form of sustainable social responsibility. This program is
berkelanjutan. Program ini dilaksanakan secara daring dan carried out online and offline with the following activities:
luring dengan kegiatan-kegiatan sebagai berikut:
Inklusi Keuangan
Financial Inclusion
Tempat
Nama Kegiatan Tanggal Jumlah Peserta
No Pelaksanaan
Activity Name Date Total Participants
Location
Inklusi Melalui Sosial Media “Promo Cicilan Motor dengan
Bunga 8,39% p.a” 7 Februari 2025 Media Sosial Tidak terbatas
1.
Inclusion Through Social Media “Motorcycle Installment February 7, 2025 Social Media Unlimited
Promotion with 8.39% p.a. Interest”
Inklusi Melalui Sosial Media “Promo Khusus Nasabah BRI
Cicilan Motor dengan Bunga mulai 0,7%/bulan”
14 Februari 2025 Media Sosial Tidak terbatas
2. Inclusion Through Social Media “Special Promotion for
February 14, 2025 Social Media Unlimited
BRI Customers: Motorcycle Installments with Interest
Starting at 0.7%/month”
Inklusi Melalui Sosial Media “Promo Mobil Baru dengan
Bunga 2,75% p.a.” 20 Februari 2025 Media Sosial Tidak terbatas
3.
Inclusion Through Social Media “New Car Promotion with February 20, 2025 Social Media Unlimited
2.75% p.a Interest”
Pameran KPR 22-23 Februari 2025 Jawa Barat
4. ±2.000
KPR Expo February 22-23, 2025 West Java
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PT BRI Multifinance Indonesia
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Tempat
Nama Kegiatan Tanggal Jumlah Peserta
No Pelaksanaan
Activity Name Date Total Participants
Location
Inklusi Melalui Sosial Media “Promo Mobil Bekas dengan
Bunga 0,66%/bulan” 25 Februari 2025 Media Sosial Tidak terbatas
5.
Inclusion Through Social Media “Used Car Promotion with February 25, 2025 Social Media Unlimited
0.66% Interest per Month”
10-14 Maret 2025
6. BRI Finance x Indomobil DKI Jakarta ±500
March 10-14, 2025
Inklusi Melalui Sosial Media “Promo Mobil Bekas dengan
Bunga 0,66%/bulan” 11 Maret 2025 Media Sosial Tidak terbatas
7.
Inclusion Through Social Media “Used Car Promotion with March 11, 2025 Social Media Unlimited
0.66% Interest per Month”
Inklusi Melalui Sosial Media “Promo Mobil Baru dengan
Bunga 2,75% p.a.” 18 Maret 2025 Media Sosial Tidak terbatas
8.
Inclusion Through Social Media “New Car Promotion with March 18, 2025 Social Media Unlimited
2.75% p.a Interest.”
Inklusi Melalui Sosial Media “Promo KKB BRI Mobil Baru
dengan Bunga 2,75% p.a.” 11 April 2025 Media Sosial Tidak terbatas
9.
Inclusion Through Social Media “BRI KKB Promotion for April 11, 2025 Social Media Unlimited
New Cars with 2.75% p.a. interest.”
Inklusi Melalui Sosial Media “Promo Fasilitas Dana dengan
Bunga 0,72%/bulan” 23 April 2025 Media Sosial Tidak terbatas
10.
Inclusion Through Social Media “Promotion of Funds with April 23, 2025 Social Media Unlimited
0.72% Interest per Month”
Inklusi Melalui Sosial Media “Promo Fasilitas Dana dengan
Bunga 0,72%/bulan” 26 April 2025 Media Sosial Tidak terbatas
11.
Inclusion Through Social Media “Promotion of Funds with April 26, 2025 Social Media Unlimited
0.72% Interest per Month”
HUT IWABRI 30 April 2025
12. DKI Jakarta ±500
IWABRI Anniversary April 30, 2025
Inklusi Melalui Sosial Media “Bunga KKB BRI Mulai 0%”
14 Mei 2025 Media Sosial Tidak terbatas
13. Inclusion Through Social Media “BRI KKB Interest Rates
May 14, 2025 Social Media Unlimited
Starting at 0%”
Inklusi Melalui Sosial Media “Promo Fasilitas Dana,
Pembiayaan Mobil Bekas, Pembiayaan Mobil baru, dan
Pembiayaan Motor” 20 Mei 2025 Media Sosial Tidak terbatas
14.
Inclusion Through Social Media “Promotion of Funds, May 20, 2025 Social Media Unlimited
Financing for Used Cars, Financing for New Cars, and
Financing for Motorcycles”
22-23 Mei 2025
15. Boyz II Men x Kahitna DKI Jakarta ±1.000
May 22-23, 2025
Inklusi Melalui Sosial Media “Bunga KKB BRI Mulai 0%”
27 Mei 2025 Media Sosial Tidak terbatas
16. Inclusion Through Social Media “BRI KKB Interest Rates
May 27, 2025 Social Media Unlimited
Starting at 0%”
Info Franchise & Business Concept (IFBC) 30 Mei-1 Juni 2025
17. DI Yogyakarta ±2.000
Franchise & Business Concept Information (IFBC) May 30–June 1, 2025
Inklusi Melalui Sosial Media “Promo Fasilitas Dana dengan
Bunga 0,72%/bulan” 11 Juni 2025 Media Sosial Tidak terbatas
18.
Inclusion Through Social Media “Promotion of Funds with June 11, 2025 Social Media Unlimited
0.72% Interest per month”
Inklusi Melalui Sosial Media “Promo Fasilitas Dana dengan
Bunga 0,72%/bulan” 13 Juni 2025 Media Sosial Tidak terbatas
19.
Inclusion Through Social Media “Promotion of Funds with June 13, 2025 Social Media Unlimited
0.72% Interest per month”
Inklusi Melalui Sosial Media “Promo Fasilitas Dana dengan
Bunga 0,72%/bulan” 26 Juni 2025 Media Sosial Tidak terbatas
20.
Inclusion Through Social Media “Promotion of Funds with June 26, 2025 Social Media Unlimited
0.72% Interest per month”
Inklusi Melalui Sosial Media “Bunga New Car 0%” 3 Juli 2025 Media Sosial Tidak terbatas
21.
Inclusion Through Social Media “0% New Car Interest” July 3, 2025 Social Media Unlimited
4-6 Juli 2025
22. Prambanan Jazz Festival 2025 DI Yogyakarta ±76.000
July 4–6, 2025
21-25 Juli 2025
23. Wuling x BRI Finance DKI Jakarta ±1000
July 21-25, 2025
24 Juli-3 Agustus 2025
24. GAIKINDO Indonesia International Auto Show 2025 Banten ±200
July 24-August 3, 2025
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Ikhtisar Kinerja 2025
Performance Overview 2025
Tempat
Nama Kegiatan Tanggal Jumlah Peserta
No Pelaksanaan
Activity Name Date Total Participants
Location
Inklusi Melalui Sosial Media “Promo Pembiayaan Mobil
Baru dengan Bunga 2,98% p.a” 28 Juli 2025 Media Sosial Tidak terbatas
25.
Inclusion Through Social Media “Promotion of New Car July 28, 2025 Social Media Unlimited
Financing with 2.98% p.a Interest”
Inklusi Melalui Sosial Media “Khusus Nasabah Private BRI,
Bunga 0% (Tenor 6-12 bulan) atau Bunga 3,75% (Tenor 3
tahun)” 1 Agustus 2025 Media Sosial Tidak terbatas
26.
Inclusion Through Social Media “Exclusively for BRI August 1, 2025 Social Media Unlimited
Private Customers, 0% Interest (6-12 month Tenor) or
3.75% Interest (3-year Tenor)”
Inklusi Melalui Sosial Media “Promo Merdeka” 15 Agustus 2025 Media Sosial Tidak terbatas
27.
Inclusion Through Social Media: “Promo Merdeka” August 15, 2025 Social Media Unlimited
Pameran Konsumen BRI 29-31 Agustus 2025
28. DKI Jakarta ±1.000
BRI Consumer Expo August 29–31, 2025
Inklusi Melalui Sosial Media “Promo Pembiayaan Mobil
Baru dengan Bunga 0% Tenor 6-12 Bulan” 8 September 2025 Media Sosial Tidak terbatas
29.
Inclusion Through Social Media “Promotion of New Car September 8, 2025 Social Media Unlimited
Financing with 0% Interest for 6-12 Months”
Inklusi Melalui Sosial Media “Promo Pembiayaan Mobil
Baru dengan Bunga 2,98% Tenor 1-5 Tahun” 15 September 2025 Media Sosial Tidak terbatas
30.
Inclusion Through Social Media “New Car Financing September 15, 2025 Social Media Unlimited
Promotion with 2.98% Interest Rate for 1-5 Years”
Inklusi Melalui Sosial Media “Promo Pembiayaan Mobil
Baru dengan Bunga 0% Tenor 6-12 Bulan atau Bunga
2,98% Tenor 1-5 Tahun” 1 Oktober 2025 Media Sosial Tidak terbatas
31.
Inclusion Through Social Media “New Car Financing October 1, 2025 Social Media Unlimited
Promotion with 0% Interest for 6-12 Months or 2.98%
Interest for 1-5 Years”
11-12 Oktober 2025
32. APPI Multifinance Day Manado ±5.000
October 11-12, 2025
Lelang BRI Finance 22-24 Oktober 2025
33. DKI Jakarta ±200
BRI Finance Auction October 22-24, 2025
22-30 Oktober 2025
34. GAIKINDO Jakarta Auto Week Banten ±200
October 22-30, 2025
Inklusi Melalui Sosial Media “Promo Pembiayaan Mobil
Baru dengan Bunga 0% Tenor 6-12 Bulan atau Bunga
2,98% Tenor 1-5 Tahun” 24 Oktober 2025 Media Sosial Tidak terbatas
35.
Inclusion Through Social Media “New Car Financing October 24, 2025 Social Media Unlimited
Promotion with 0% Interest for 6-12 Months or 2.98%
Interest for 1-5 Years”
Inklusi Melalui Sosial Media “Promo Pembiayaan Mobil
Baru dengan Bunga 0% Tenor 6-12 Bulan atau Bunga
3,47% Tenor 1-5 Tahun” 6 November 2025 Media Sosial Tidak terbatas
36.
Inclusion Through Social Media “New Car Financing November 6, 2025 Social Media Unlimited
Promotion with 0% Interest for 6-12 Months or 3.47%
Interest for 1-5 Years”
Inklusi Melalui Sosial Media “Pembiayaan Motor dengan
Bunga mulai dari 0,7% Tenor 1-4 Tahun dan Harga
Potongan Spesial Hingga 2% dari Harga Kendaraan” 7 November 2025 Media Sosial Tidak terbatas
37.
Inclusion Through Social Media “Motorcycle Financing November 7, 2025 Social Media Unlimited
with Interest Rates Starting at 0.7% for 1-4 Year Terms
and Special Discounts of Up to 2% off the Vehicle Price.”
Pameran BRI x Jaecoo x Wuling 9-10 Desember 2025
38. DKI Jakarta ±100
BRI x Jaecoo x Wuling Exhibition December 9–10, 2025
Inklusi Melalui Sosial Media “Promo Pembiayaan Mobil
Baru dengan Bunga 0% Tenor 6-12 Bulan atau Bunga
3,20% Tenor 5 Tahun” 11 Desember 2025 Media Sosial Tidak terbatas
39.
Inclusion Through Social Media “New Car Financing December 11, 2025 Social Media Unlimited
Promotion with 0% Interest for 6-12 Months or 3.20%
Interest for 5 Years”
Mall to Mall Kado Spesial BRI (Central Park) 17-18 Desember 2025
40. DKI Jakarta ±200
Mall to Mall Special Gift from BRI (Central Park) December 17–18, 2025
Mall to Mall Kado Spesial BRI (Pondok Indah Mall) 19 Desember 2025
41. DKI Jakarta ±200
BRI Special Gift Mall to Mall (Pondok Indah Mall) December 19, 2025
Inklusi Melalui Sosial Media “Promo Fasilitas Dana dengan
Bunga 0,73%/bulan” 24 Desember 2025 Media Sosial Tidak terbatas
42.
Inclusion Through Social Media “Promotion of Funds with December 24, 2025 Social Media Unlimited
0.73% Interest per month”
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Page 23
Literasi Keuangan
Financial Literacy
Tempat
Nama Kegiatan Tanggal Jumlah Peserta
No Pelaksanaan
Activity Name Date Total Participants
Location
Literasi Melalui Sosial Media “Tahun Baru, Resolusi
Keuangan Baru” 8 Januari 2025 Media Sosial Tidak terbatas
1.
Literacy Through Social Media: “New Year, New Financial January 8, 2025 Social Media Unlimited
Resolutions”
Literasi Melalui Sosial Media “Hati-hati! Jaga Privasi
Keuanganmu” 5 Februari 2025 Media Sosial Tidak terbatas
2.
Literacy Through Social Media “Be Careful! Protect Your February 5, 2025 Social Media Unlimited
Financial Privacy”
Literasi Melalui Sosial Media “Apakah Kamu Sudah Punya
Cicilan?” 21 Februari 2025 Media Sosial Tidak terbatas
3.
Literacy Through Social Media “Do You Already Have February 21, 2025 Social Media Unlimited
Installments?”
Literasi Melalui Sosial Media “3 Kebiasaan Sepele yang
4 Maret 2025
Bikin Keuangan Kamu Berantakan” Media Sosial Tidak terbatas
4. March 4, 2025
Literacy Through Social Media “3 Simple Habits That Mess Social Media Unlimited
Up Your Finances”
Literasi Melalui Sosial Media “5 Tips Bukber Anti Boncos”
17 Maret 2025 Media Sosial Tidak terbatas
5. Literacy Through Social Media: “5 Tips For a Successful
March 17, 2025 Social Media Unlimited
Iftar”
Literasi Melalui Sosial Media “IHSG Anjlok, Kenali
Dampaknya, Siapkan Strateginya!” 10 April 2025 Media Sosial Tidak terbatas
6.
Literacy Through Social Media “IHSG Plummets, April 10, 2025 Social Media Unlimited
Understand the Impact, Prepare Your Strategy!”
Literasi Melalui Sosial Media “Viral Belum Tentu Vital”
9 Mei 2025 Media Sosial Tidak terbatas
7. Literacy Through Social Media: “Viral Doesn't Necessarily
May 9, 2025 Social Media Unlimited
Mean Vital”
Literasi Melalui Sosial Media “Perbedaan Saham dan
Obligasi” 21 Mei 2025 Media Sosial Tidak terbatas
8.
Literacy Through Social Media: “The Difference Between May 21, 2025 Social Media Unlimited
Stocks and Bonds”
Literasi Melalui Sosial Media “Apakah Uangmu Punya
Tujuan?” 11 Juni 2025 Media Sosial Tidak terbatas
9.
Literacy Through Social Media “Does Your Money Have a June 11, 2025 Social Media Unlimited
Purpose?”
Literasi Melalui Sosial Media “Evaluasi Keuangan Wajib 2x
Setahun” 16 Juli 2025 Media Sosial Tidak terbatas
10.
Literacy Through Social Media “Mandatory Financial July 16, 2025 Social Media Unlimited
Evaluation Twice a Year”
Literasi Melalui Sosial Media “Analogi Donat Viral Dalam
Keuangan” 24 Juli 2025 Media Sosial Tidak terbatas
11.
Literacy Through Social Media: “The Viral Donut Analogy July 24, 2025 Social Media Unlimited
in Finance”
Literasi Melalui Sosial Media “Proteksi Keuangan: Perisai
Buat Masa Depanmu” 10 September 2025 Media Sosial Tidak terbatas
12.
Literacy Through Social Media “Financial Protection: A September 10, 2025 Social Media Unlimited
Shield for Your Future”
Literasi Melalui Sosial Media “Bedah Perbedaan Transaksi
Material vs Transaksi Afiliasi” 25 September 2025 Media Sosial Tidak terbatas
13.
Literacy Through Social Media “Analyzing the Differences September 25, 2025 Social Media Unlimited
Between Material Transactions and Affiliate Transactions”
Literasi Melalui Sosial Media “Mengenal “Silent Killer”
Finansial: Inflasi” 4 November 2025 Media Sosial Tidak terbatas
14.
Literacy Through Social Media: Understanding the November 4, 2025 Social Media Unlimited
Financial “Silent Killer”: Inflation
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PT BRI Multifinance Indonesia
Page 24
Ikhtisar Kinerja 2025
Performance Overview 2025
Tata Kelola
Corporate Governance
Pencapaian Praktik Tata Kelola BRI Finance 2025
Positive Impact on Sustainable Financing Practices in 2025
Tingkat Kesehatan Perusahaan Penilaian GCG
Corporate Soundness Level GCG Assessment
”Sehat” Peringkat 2
“Sound” Second Rank
Profil Risiko Perusahaan
Company Risk Profile
Low to Moderate
Jumlah Kecelakaan Kerja Jumlah Pengaduan dari WBS
Total Occupational Accident Total Complaints from WBS
Tidak Ada 67 Laporan
None 67 Report
*) Posisi 31 Desember 2025
As of December 31, 2025
Ikhtisar Saham dan Aksi Korporasi
Share Highlights and Corporate Actions
Per 31 Desember 2025, BRI Finance belum pernah As of December 31, 2025, BRI Finance has never conducted
melakukan penawaran umum perdana saham, sehingga an initial public offering of shares, hence there is no
tidak terdapat informasi pergerakan saham perusahaan information on the movement of the company’s shares
dan aksi korporasi apa pun terkait saham yang mencakup and any corporate actions related to shares including
penghentian sementara saham (suspension) dan/atau suspension and/or delisting of shares.
penghapusan pencatatan saham (delisting).
Laporan Tahunan dan Laporan Keberlanjutan 2025
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PT BRI Multifinance Indonesia
Page 25
Ikhtisar Efek Lainnya
Other Securities Highlights
Ikhtisar Obligasi
Bond Highlights
Frekuensi
Tanggal
Nama Tingkat Pembayaran Tanggal
Jatuh
Obligasi Seri Peringkat Jumlah Bunga Bunga Penerbitan Keterangan
Tempo
Bond Series Rating Total Interest Frequency Interest Description
Maturity
Name Rate of Interest Rate
Date
Payment
Obligasi I
Setiap 3 (tiga) 9 Agustus 9 Agustus
BRI Finance bulan 2022 2025 Lunas
Tahun - AA Rp700.000.000.000,- 6,95%
id Every 3 (three) August 9, August 9, Settled
2022 months 2022 2025
BRI Finance
Bond I Year
Rp700.000.000.000,-
2022
Obligasi II
BRI Finance Setiap 3 (tiga) 11 Juli
11 Juli
bulan 2023 Belum Lunas
Tahun B AA Rp303.000.000.000,- 6,40% 2026
id Every 3 (three) July 11, Not Settled
2023 July 11, 2026
months 2023
BRI Finance
Bond II Year
2023 Rp303.000.000.000,-
Obligasi Setiap 3 (tiga) 10 Juli
20 Juli
Berkelanjutan bulan 2025 Belum Lunas
A AA Rp200.000.000.000,- 6,35% 2026
id Every 3 (three) July 10, Not Settled
I BRI Finance July 20, 2026
months 2025
Tahap I Tahun
2025
BRI Finance Setiap 3 (tiga) 10 Juli
10 Juli
bulan 2025 Belum Lunas
Phase I B AA Rp500.000.000.000,- 6,80% 2028
id Every 3 (three) July 10, Not Settled
Sustainable July 10, 2028
months 2025
Bonds 2025
Rp700.000.000.000,-
*) Pemeringkatan dilakukan oleh PT Pefindo / Ratings by PT Pefindo
2025 Annual Report and Sustainability Report
23
PT BRI Multifinance Indonesia
Page 26
Ikhtisar Kinerja 2025
Performance Overview 2025
Peristiwa Penting
Event Highlights
10 Januari 2025 3 Februari 2025 3 Maret 2025
January 10, 2025 February 3, 2025 March 3, 2025
Rapat Kerja Nasional PT BRI Tanggung Jawab Sosial Tanggung Jawab Sosial
Multifinance Indonesia Lingkungan (TJSL) Penyediaan Lingkungan (TJSL) Pembangunan
PT BRI Multifinance Indonesia Prasarana Sekolah PKBM Himmata Fasilitas Ibadah Musholla Al-Majid
National Working Meeting Social and Environmental Social and Environmental
Responsibility (TJSL) Provision Responsibility (TJSL) Construction
of PKBM Himmata School of the Al-Majid Prayer Facility
Infrastructure
18 Maret 2025 29 Mei 2025 17 Juni 2025
March 18, 2025 May 29, 2025 June 17, 2025
Tanggung Jawab Sosial Tanggung Jawab Sosial Tanggung Jawab Sosial
Lingkungan (TJSL) Ramadhan Lingkungan (TJSL) dengan Lingkungan (TJSL) Pemberian
Berbagi Bahagia Bersama BRI Komunitas Driver BRI Fasilitas Pendidikan di Yayasan
Group dan Yayasan Taruna Pertiwi Social and Environmental Putra Nusa
Social and Environmental Responsibility (TJSL) with the BRI Environmental Social
Responsibility (TJSL) Ramadan Driver Community Responsibility (TJSL) Provision of
Sharing Happiness with BRI Group Educational Facilities at the Putra
and Taruna Pertiwi Foundation Nusa Foundation
Laporan Tahunan dan Laporan Keberlanjutan 2025
24
PT BRI Multifinance Indonesia
Page 27
30 Juni 2025 25 Juli 2025 27 Agustus 2025
June 30, 2025 July 25, 2025 August 27, 2025
Rapat Umum Pemegang Saham Townhall Meeting BRI Finance Penghargaan Warta Ekonomi
Tahunan BRI Finance Tahun Buku 2025 Indonesia Best Multifinance 2025
2024 Warta Ekonomi Indonesia Award
BRI Finance Annual General Best Multifinance 2025
Meeting Shareholders for Fiscal
Year 2024
4 September 2025 3 Desember 2025 3 Desember 2025
September 4, 2025 December 3, 2025 December 3, 2025
Tanggung Jawab Sosial Tanggung Jawab Sosial Tanggung Jawab Sosial (TJSL)
Lingkungan (TJSL) Prasarana Lingkungan (TJSL) Bantuan Pendidikan Beasiswa APPI
Penunjang SMK Bakti 17 Sembako Bencana Alam Kota Social Responsibility (TJSL) APPI
Social and Environmental Medan dan Padang Scholarship Education
Responsibility (TJSL) Supporting Social and Environmental
Infrastructure for SMK Bakti 17 Responsibility (TJSL) Basic Food
Assistance for Natural Disaster
Victims in Medan and Padang
2025 Annual Report and Sustainability Report
25
PT BRI Multifinance Indonesia
Page 28
Ikhtisar Kinerja 2025
Performance Overview 2025
7 Desember 2025 17 Desember 2025 29 Desember 2025
December 7, 2025 December 17, 2025 December 29, 2025
Ulang Tahun BRI Finance ke Tanggung Jawab Sosial Tanggung Jawab Sosial
42 Tahun Lingkungan (TJSL) Alat Lingkungan (TJSL) Bantuan Sosial
BRI Finance's 42nd Anniversary Persampahan Bersama Dinas Korban Bencana Alam Sumatra
Lingkungan Hidup DKI Jakarta Social and Environmental
Environmental Social Responsibility (TJSL) Social
Responsibility (TJSL) Joint Waste Assistance for Victims of Natural
Management Equipment DKI Disasters in Sumatra
Jakarta Environment Agency
Laporan Tahunan dan Laporan Keberlanjutan 2025
26
PT BRI Multifinance Indonesia
Page 29
Penghargaan dan Sertifikasi
Awards and Certifications
1
2 4
06-ICI-025
3
PT BRI MULTIFINANCE INDONESIA
Menara Brilian Lantai 1, 21, dan 22, Jalan Gatot Subroto No. 177A Kav 64 Kelurahan Menteng
Dalam, Kecamatan Tebet, Jakarta Selatan 12870, DKI Jakarta, Indonesia
ISO 31000:2018
RISK MANAGEMENT
Risk Management in Business Operations of PT BRI Multifinance
Indonesia
July 29, 2024
July 29, 2024
July 28, 2027
Poppy S Lindra
Director
Penghargaan
Awards
Nama Penghargaan Institusi Pemberi Tanggal Perolehan
Awards Awarding Institution Awarding Date
Indonesia Best Multifinance 2025 for Strengthening
Synergy and Business Model Transformation to Provide 27 Agustus 2025
1 Various Financing Products (Category: Total Assets 5 - 10
Warta Ekonomi
August 27, 2025
Trilion)
Sertifikasi
Certifications
Nama Sertifikasi Institusi Pemberi Masa Berlaku
Type of Certification Certificate Institution Validity Period
2 ISO 37001:2016 Sistem Manajemen Anti Penyuapan
Sucofindo 2023-2025
ISO 37001:2016 Anti-Bribery Management System
3 ISO 27001:2022 Sistem Manajemen Komunikasi Informasi
Intertek 2024-2027
ISO 27001:2022 Information Security Management System
4 ISO 31000:2018 Manajemen Risiko
ICICERT 2024-2027
ISO 31000:2018 Risk Management
2025 Annual Report and Sustainability Report
27
PT BRI Multifinance Indonesia
Page 30
02 Laporan Manajemen Management Report
Page 31
Page 32
Laporan Manajemen
Management Report
Laporan Dewan Komisaris
Board of Commissioners’ Report
Tahun 2025 menjadi
ujian bagi industri
pembiayaan dalam
negeri, risiko kredit dan
NPF meningkat, kualitas
aset konsumer pun diuji.
Di tengah tantangan yang
datang silih berganti,
Dewan Komisaris menilai
BRI Finance mampu
melangkah pasti,
memperkuat strategi,
mendorong digitalisasi,
serta menegakkan tata
kelola dengan integritas
dan konsistensi.
The year 2025 will be a challenge for
the domestic financing industry, with
increased credit risk and NPF, as well
as the quality of consumer assets
being tested. Amidst these challenges,
the Board of Commissioners believes
that BRI Finance is capable of moving
forward with confidence, strengthening
its strategy, accelerating digitalization,
and enforcing governance with integrity
and consistency.
Sigit
Murtiyoso
Komisaris Utama
President Commissioner
Laporan Tahunan dan Laporan Keberlanjutan 2025
30
PT BRI Multifinance Indonesia
Page 33
Finance
Kepada Pemegang Saham dan Para Pemangku Valued Shareholders and Stakeholders,
Kepentingan yang Kami hormati,
Atas berkat dan rahmat Tuhan Yang Maha Esa, kami By the grace and mercy of God Almighty, we express
menyampaikan rasa syukur atas anugerah-Nya sepanjang our gratitude for His blessings throughout the reporting
tahun pelaporan, BRI Finance dapat melalui tahun 2025 year. BRI Finance was able to navigate 2025 with a
dengan berbagai pencapaian yang positif. Tahun ini number of positive achievements. This year has been a
menjadi periode yang penuh dinamika, seiring tantangan dynamic period, marked by global economic challenges,
ekonomi global, perkembangan pembiayaan, dan agenda developments in the financing industry, and an agenda to
penguatan tata kelola serta manajemen risiko. strengthen governance and risk management.
Dewan Komisaris mengapresiasi komitmen, dedikasi, dan The Board of Commissioners appreciates the commitment,
sinergi seluruh pihak, termasuk Direksi dan seluruh insan dedication, and synergy of all parties, including the Board
Perusahaan, yang telah berperan aktif dalam menjaga of Directors and all employees of the Company, who have
stabilitas kinerja dan keberlangsungan usaha. Kerja sama played an active role in maintaining performance stability
yang baik ini menjadi fondasi penting dalam memastikan and business continuity. This excellent cooperation is
Perusahaan tetap mampu menghadapi tantangan an important foundation in ensuring that the Company
sekaligus memanfaatkan peluang untuk pertumbuhan remains capable of facing challenges while taking
yang berkelanjutan. advantage of opportunities for sustainable growth.
Sepanjang tahun 2025, Dewan Komisaris secara konsisten Throughout 2025, the Board of Commissioners
melaksanakan fungsi pengawasan dan memberikan consistently carried out its supervisory functions and
arahan strategis kepada Direksi. Pengawasan dilakukan provided strategic direction to the Board of Directors.
terhadap implementasi strategi, kualitas pengelolaan Oversight was conducted on strategy implementation,
risiko, kepatuhan terhadap regulasi, efektivitas fungsi risk management quality, regulatory compliance, internal
pengendalian internal, serta penerapan whistleblowing control effectiveness, and the implementation of the
system dan prinsip-prinsip Good Corporate Governance. whistleblowing system and Good Corporate Governance
Melalui mekanisme ini, Dewan Komisaris memastikan principles. Through this mechanism, the Board of
bahwa setiap kebijakan dan langkah strategis yang diambil Commissioners ensured that every policy and strategic step
Perusahaan tetap sejalan dengan prinsip kehati-hatian dan taken by the Company remained in line with the principles
kepentingan jangka panjang pemegang saham. of prudence and the long-term interests of shareholders.
Dewan Komisaris menilai bahwa Perusahaan telah The Board of Commissioners believes that the Company has
menunjukkan kemampuan adaptif yang baik dalam demonstrated good adaptive capabilities in managing risks
mengelola risiko secara holistic, menjaga kualitas portofolio holistically, maintaining the quality of its financing portfolio,
pembiayaan, dan melaksanakan inisiatif strategis sesuai and implementing strategic initiatives in accordance
arahan BRI Group. Namun, kami juga menekankan perlunya with BRI Group directives. However, we also emphasize
penguatan akuntabilitas di tingkat operasional, percepatan the need to strengthen accountability at the operational
tindak lanjut atas rekomendasi audit, dan pengembangan level, accelerate follow-up on audit recommendations,
manajemen risiko yang lebih proaktif untuk mendukung and develop more proactive risk management to support
pertumbuhan dan keberlanjutan usaha. business growth and sustainability.
Melalui Laporan Tahunan 2025 ini, Dewan Komisaris Through this 2025 Annual Report, the Board of
menyampaikan informasi terkini mengenai pencapaian Commissioners presents the latest information on the
kinerja, strategi, dan tata kelola Perusahaan. Kami Company's performance, strategy, and governance.
berharap laporan ini dapat memberikan pemahaman We hope that this report will provide a comprehensive
yang menyeluruh kepada pemegang saham dan seluruh understanding to shareholders and all stakeholders, as
pemangku kepentingan, sekaligus menjadi dasar untuk well as serve as a basis for assessing and supporting the
menilai dan mendukung keberlanjutan kinerja BRI Finance sustainability of BRI Finance's performance in the future.
ke depan.
Tinjauan Perekonomian Global dan Nasional untuk Perusahaan
Pembiayaan di Tahun 2025
Global and National Economic Overview for Finance Companies in 2025
Tinjauan Perekonomian Global
Global Economic Overview
Perkembangan perekonomian global pada tahun 2025 Global economic development in 2025 shows relatively
menunjukkan pertumbuhan yang relatif moderat di moderate growth amid various challenges that still loom
tengah berbagai tantangan yang masih membayangi over the world economy. Based on the World Economic
ekonomi dunia. Berdasarkan laporan World Economic Outlook report published by the International Monetary
Outlook yang diterbitkan oleh International Monetary Fund, the world economy in 2025 will grow by around 3.3%
Fund, perekonomian dunia pada tahun 2025 mencatat (yoy), slightly higher than the 3.2% (yoy) growth in 2024.
pertumbuhan sekitar 3,3% (yoy) sedikit lebih tinggi This increase occurred amid various global challenges,
dibandingkan pertumbuhan 3,2% (yoy) pada tahun 2024. including geopolitical tensions, international trade
Peningkatan tersebut terjadi di tengah berbagai tantangan uncertainty, and monetary policy adjustments in a number
2025 Annual Report and Sustainability Report
31
PT BRI Multifinance Indonesia
Page 34
Laporan Manajemen
Management Report
global, termasuk ketegangan geopolitik, ketidakpastian of developed countries. However, easing global inflationary
perdagangan internasional, serta penyesuaian kebijakan pressures provided room for economic stabilization in
moneter di sejumlah negara maju. Meskipun demikian, various regions.
tekanan inflasi global yang mulai mereda memberikan
ruang bagi stabilisasi aktivitas ekonomi di berbagai
kawasan.
Kondisi moneter global pada Desember 2025 mengacu Global monetary conditions in December 2025 refer to data
pada data Bank sentral Amerika Serikat, Federal Reserve, from the US central bank, the Federal Reserve, which eased
melakukan pelonggaran kebijakan moneter dengan monetary policy by gradually lowering the benchmark
menurunkan suku bunga acuan secara bertahap sebesar interest rate by 75-100 basis points, from a range of 4.25-
75–100 basis poin, dari kisaran 4,25–4,50% menjadi 4.50% to around 3.50-3.75% in December 2025. This policy
sekitar 3,50–3,75% pada Desember 2025. Kebijakan ini was pursued in line with easing inflationary pressures
ditempuh seiring dengan meredanya tekanan inflasi serta and to maintain the resilience of the labor market. This
untuk menjaga ketahanan pasar tenaga kerja. Langkah step reflects the efforts of the US monetary authorities to
tersebut mencerminkan upaya otoritas moneter Amerika maintain a balance between price stability and sustainable
Serikat dalam menjaga keseimbangan antara stabilitas economic growth, while encouraging inflation to continue
harga dan keberlanjutan pertumbuhan ekonomi, sekaligus moving towards the long-term.
mendorong inflasi agar tetap bergerak menuju target
jangka panjang.
Di sisi lain, sektor keuangan global terus mengalami On the other hand, the global financial sector continues
percepatan transformasi digital, dengan fintech dan layanan to experience accelerated digital transformation,
pembiayaan digital yang semakin meluas. Perkembangan with fintech and digital financing services becoming
ini menghadirkan berbagai peluang sekaligus tantangan increasingly widespread. These developments present
bagi perusahaan pembiayaan untuk beradaptasi. Untuk both opportunities and challenges for financing companies
mempertahankan daya saing dan mempermudah akses to adapt. To maintain competitiveness and facilitate access
kredit bagi nasabah, perusahaan perlu meningkatkan to credit for customers, companies need to increase
investasi dalam teknologi serta mengintegrasikan inovasi investment in technology and integrate digital innovation
digital ke dalam proses operasionalnya. into their operational processes.
Tinjauan Perekonomian Nasional (Indonesia)
National Economic Review (Indonesia)
Menurut laporan Badan Pusat Statistik (BPS), kondisi According to a report by the Central Statistics Agency
perekonomian Indonesia yang tumbuh 5,11% (yoy), (BPS), Indonesia's economy grew by 5.11% (yoy), an
meningkat dibandingkan 5,03% (yoy) pada tahun 2024, increase compared to 5.03% (yoy) in 2024, supported
ditopang oleh konsumsi rumah tangga yang tetap kuat, by continued strong household consumption, increased
peningkatan investasi di berbagai sektor, serta ekspor investment in various sectors, and solid exports of goods
barang dan jasa yang solid. Pertumbuhan tersebut and services. This growth demonstrates the resilience of
menunjukkan daya tahan ekonomi Indonesia terhadap the Indonesian economy to global uncertainty and external
ketidakpastian global dan tekanan eksternal, termasuk pressures, including commodity price fluctuations and
fluktuasi harga komoditas dan tantangan perdagangan international trade challenges. Broad economic activity
internasional. Aktivitas ekonomi yang luas di sektor in the industrial, trade, and service sectors has also
industri, perdagangan, dan jasa turut memperkuat strengthened macroeconomic fundamentals, creating
fundamental makroekonomi, menciptakan kondisi conditions conducive to labor market stability and national
yang kondusif bagi stabilitas pasar tenaga kerja dan productivity growth. Overall, these achievements reflect
pertumbuhan produktivitas nasional. Secara keseluruhan, positive economic momentum, with a more balanced
pencapaian ini mencerminkan momentum ekonomi yang growth structure between consumption, investment, and
positif, dengan struktur pertumbuhan yang lebih seimbang foreign trade, while also confirming Indonesia's economic
antara konsumsi, investasi, dan perdagangan luar negeri, resilience amid global dynamics.
sekaligus menegaskan ketahanan ekonomi Indonesia di
tengah dinamika global.
Adapun, Bank Indonesia menempuh kebijakan moneter Meanwhile, Bank Indonesia pursued an accommodative
yang bersifat akomodatif untuk mendukung pertumbuhan monetary policy to support economic growth while
ekonomi sekaligus menjaga stabilitas harga dan nilai tukar maintaining price stability and the rupiah exchange rate.
rupiah. Sepanjang tahun tersebut, suku bunga acuan Throughout the year, the BI Rate benchmark interest
BI‑Rate diturunkan total sebesar 125 basis poin, yakni rate was lowered by a total of 125 basis points, gradually
secara bertahap dari 6,00% menjadi 4,75% pada Desember from 6.00% to 4.75% in December 2025, with the aim of
2025, dengan tujuan memperluas ruang moneter untuk expanding monetary space to support credit and financing
mendukung kredit dan pembiayaan serta merespons and responding to inflation projections that are within the
proyeksi inflasi yang berada dalam sasaran 2,5±1% tahun ini. target range of 2.5±1% this year. This policy was reinforced
Kebijakan ini diperkuat dengan ekspansi likuiditas melalui by liquidity expansion through market intervention and
intervensi pasar dan pembelian surat berharga negara, government securities purchases, thereby supporting
sehingga mendukung efektivitas transmisi pelonggaran the effectiveness of monetary easing transmission to the
moneter terhadap perekonomian domestik. domestic economy.
Laporan Tahunan dan Laporan Keberlanjutan 2025
32
PT BRI Multifinance Indonesia
Page 35
Finance
Di tahun 2025, sektor pembiayaan di Indonesia mengalami In the year 2025, Indonesia's financing sector experienced
penguatan signifikan, dengan fokus yang lebih tinggi pada significant strengthening, with a greater focus on consumer
perlindungan konsumen, peningkatan transparansi produk, protection, increased product transparency, and tackling
serta penanganan praktik ilegal, termasuk pinjaman illegal practices, including unofficial online lending. The
online yang tidak resmi. Otoritas Jasa Keuangan (OJK) Financial Services Authority (OJK) tightened regulations
memperketat ketentuan terkait tata kelola, tarif, dan related to governance, tariffs, and capital requirements
persyaratan modal bagi perusahaan pembiayaan, guna for financing companies in order to improve the quality
meningkatkan kualitas portofolio kredit, memperkuat of credit portfolios, strengthen risk management, and
pengelolaan risiko, serta meminimalkan praktik yang minimize practices that harm customers, thereby creating
merugikan nasabah, sehingga tercipta ekosistem a safer, more transparent, and more sustainable financing
industri pembiayaan yang lebih aman, transparan, dan industry ecosystem.
berkelanjutan.
Inflasi di Indonesia pada Desember 2025 tercatat sebesar Inflation in Indonesia in December 2025 was recorded at
2,92% (yoy), dengan Indeks Harga Konsumen (IHK) yang 2.92% (yoy), with the Consumer Price Index (CPI) showing
menunjukkan tekanan harga yang tetap terjaga dalam that price pressures remained moderate at the end of
kisaran yang moderat pada akhir tahun tersebut. Data ini the year. This data reflects relatively stable prices despite
mencerminkan kondisi harga yang relatif stabil meskipun dynamics in the food and energy commodity groups,
terdapat dinamika pada kelompok komoditas pangan which have the potential to affect people's purchasing
dan energi, yang berpotensi mempengaruhi daya beli power and the ability of some customers to meet their
masyarakat dan kemampuan sebagian nasabah dalam financing obligations. Therefore, financing companies need
memenuhi kewajiban pembiayaan mereka. Oleh karena to tighten credit risk assessments of prospective debtors
itu, perusahaan pembiayaan perlu memperketat penilaian and adjust the structure of financing products so that they
risiko kredit terhadap calon debitur serta menyesuaikan remain affordable and in line with customers' payment
struktur produk pembiayaan agar tetap terjangkau dan capabilities amid these economic conditions.
sesuai dengan kemampuan pembayaran nasabah di
tengah kondisi ekonomi ini.
Transformasi digital menjadi pendorong utama perubahan Digital transformation will be the main driver of change in
dalam industri jasa keuangan global dan domestik pada the global and domestic financial services industry in 2025,
2025, di mana solusi fintech dan teknologi digital semakin with fintech solutions and digital technologies becoming
meluas serta menciptakan peluang baru dalam proses increasingly widespread and creating new opportunities in
pembiayaan. Adopsi teknologi digital mempercepat the financing process. The adoption of digital technology
efisiensi operasional, memperluas akses layanan keuangan, accelerates operational efficiency, expands access to
dan meningkatkan pengalaman nasabah melalui financial services, and improves customer experience
platform pembiayaan online, pembayaran digital, serta through online financing platforms, digital payments,
sistem scoring kredit berbasis data. Tren ini mendorong and data-based credit scoring systems. This trend is
perusahaan pembiayaan untuk terus berinvestasi dalam encouraging financing companies to continue investing
teknologi dan inovasi digital guna mempertahankan daya in digital technology and innovation in order to maintain
saing serta responsif terhadap kebutuhan nasabah di era competitiveness and respond to customer needs in the
digital. digital era.
Dampak Terhadap Industri Pembiayaan
Impact on the Financing Industry
Pada tahun 2025, kondisi ekonomi global dan domestik In 2025, global and domestic economic conditions will have
memberikan dampak yang signifikan terhadap industri a significant impact on the financing industry in Indonesia.
pembiayaan di Indonesia. Fluktuasi suku bunga Fluctuations in international interest rates and adjustments
internasional dan penyesuaian kebijakan moneter domestik to domestic monetary policy will cause funding costs to
menyebabkan biaya pendanaan meningkat, sehingga increase, requiring financing companies to restructure their
perusahaan pembiayaan perlu menata ulang struktur dana funding and financing strategies to maintain efficiency and
dan strategi pembiayaan untuk menjaga efisiensi dan daya competitiveness. On the other hand, although economic
saing. Di sisi lain, meskipun pertumbuhan ekonomi tetap growth remains positive, credit demand is likely to be
positif, permintaan kredit cenderung moderat karena moderate due to customer caution regarding economic
kehati‑hatian nasabah terhadap kondisi ekonomi serta conditions and adjustments in purchasing power,
penyesuaian daya beli, mendorong perusahaan untuk lebih prompting companies to be more selective in offering
selektif dalam menawarkan produk dan menyesuaikan products and adjusting credit tenors and interest rates. This
tenor maupun suku bunga kredit. Kondisi ini juga situation also implies an increase in credit risk, especially
berimplikasi pada peningkatan risiko kredit, terutama pada in customer segments that are vulnerable to commodity
segmen nasabah yang rentan terhadap fluktuasi harga price fluctuations and cost of living pressures, requiring
komoditas dan tekanan biaya hidup, sehingga perusahaan financing companies to strengthen their risk assessment,
pembiayaan harus memperkuat penilaian risiko, memantau monitor portfolio quality more intensively, and implement
kualitas portofolio secara lebih intensif, dan menerapkan risk mitigation strategies to keep credit exposure under
strategi mitigasi risiko agar eksposur kredit tetap terkendali control and the industry healthy.
dan industri tetap sehat.
2025 Annual Report and Sustainability Report
33
PT BRI Multifinance Indonesia
Page 36
Laporan Manajemen
Management Report
Proyeksi Ekonomi Tahun Mendatang
Economic Projections for the Coming Year
Untuk tahun 2026, perekonomian Indonesia diperkirakan For 2026, Indonesia's economy is expected to experience
akan mengalami pertumbuhan yang lebih stabil, dengan more stable growth, with an estimated GDP of around
estimasi PDB berada di sekitar 5,4% (yoy). Perkiraan ini 5.4% (yoy). This estimate is driven by solid domestic
didorong oleh konsumsi domestik yang tetap solid serta consumption and continued investment, particularly in the
investasi yang berlanjut, terutama di sektor infrastruktur. infrastructure sector. Although external challenges remain,
Meskipun tantangan eksternal tetap ada, seperti such as global market uncertainty, growth momentum
ketidakpastian pasar global, momentum pertumbuhan is believed to be maintained thanks to strengthening
diyakini dapat terjaga berkat penguatan permintaan domestic demand and the contribution of investment as
domestik dan kontribusi investasi sebagai motor utama the main driver of the economy. International institutions
perekonomian. Lembaga internasional juga memperkirakan also estimate Indonesia's GDP growth rate to be in the
laju pertumbuhan PDB Indonesia berada pada kisaran 5,1%– range of 5.1%–5.3% (yoy), indicating expectations of
5,3% (yoy), menandakan ekspektasi stabilitas ekonomi economic stability despite the need to be wary of global
meskipun risiko global perlu diwaspadai. risks.
Tinjauan Industri
Industry Overview
Sepanjang tahun 2025, Dewan Komisaris mencermati Throughout 2025, the Board of Commissioners observed
perkembangan industri pembiayaan di Indonesia yang developments in Indonesia's financing industry, which were
dipengaruhi oleh dinamika perekonomian global maupun influenced by global and domestic economic dynamics.
domestik. Sejumlah perkembangan industri yang relevan A number of industry developments relevant to the
bagi kegiatan usaha Perusahaan antara lain sebagai Company's business activities included the following:
berikut:
1. Pertumbuhan Fintech 1. Fintech Growth
Perkembangan financial technology (fintech) terus The development of financial technology (fintech)
meningkat seiring dengan meluasnya penggunaan continues to increase in line with the widespread use
layanan digital di sektor keuangan. Inovasi teknologi of digital services in the financial sector. Technological
mendorong efisiensi operasional serta memperluas innovation drives operational efficiency and expands
akses masyarakat terhadap layanan pembiayaan. public access to financing services.
2. Pembiayaan Berkelanjutan 2. Sustainable Financing
Tren pembiayaan berkelanjutan semakin berkembang The trend of sustainable financing is growing both
baik di tingkat global maupun domestik. Lembaga globally and domestically. Financial institutions
keuangan didorong untuk menyalurkan pembiayaan are encouraged to channel financing that supports
yang mendukung kegiatan ramah lingkungan serta environmentally friendly activities and sustainable
pembangunan berkelanjutan. development.
3. Perkembangan Peer-to-Peer (P2P) Lending 3. The Development of Peer-to-Peer (P2P) Lending
Industri fintech P2P lending terus mengalami The P2P lending fintech industry continues to
pertumbuhan yang signifikan sepanjang tahun 2025. experience significant growth throughout 2025. This
Tren ini mencerminkan semakin pentingnya peran trend reflects the increasingly important role of digital
platform digital sebagai alternatif pembiayaan yang lebih platforms as a faster, more accessible, and more flexible
cepat, mudah diakses, dan fleksibel bagi masyarakat financing alternative for the public and businesses. This
serta pelaku usaha. Perkembangan tersebut mendorong development has encouraged financing companies to
perusahaan pembiayaan untuk memperkuat integrasi strengthen the integration of digital technology in the
teknologi digital dalam proses penyaluran pembiayaan, financing distribution process, while also improving
sekaligus meningkatkan efisiensi operasional, akurasi operational efficiency, risk assessment accuracy, and
penilaian risiko, dan kualitas layanan kepada nasabah. service quality for customers. In addition, the growth
Selain itu, pertumbuhan P2P lending turut membuka of P2P lending has opened up opportunities for
peluang kolaborasi dengan berbagai institusi collaboration with various financial institutions, including
keuangan, termasuk bank dan lembaga pembiayaan banks and conventional financing institutions, thereby
konvensional, sehingga memperluas jangkauan expanding the reach of services and strengthening the
layanan dan memperkuat ekosistem keuangan digital digital financial ecosystem as a whole. The Board of
secara keseluruhan. Dewan Komisaris menilai bahwa Commissioners considers this trend to be one of the
tren ini menjadi salah satu faktor strategis yang perlu strategic factors that needs to be considered in order to
diperhatikan untuk menjaga daya saing perusahaan maintain the company's competitiveness in the face of
dalam menghadapi dinamika industri yang semakin rapidly changing industry dynamics.
cepat berubah.
4. Pemanfaatan Big Data dan Analitik 4. Utilization of Big Data and Analytics
Perusahaan pembiayaan semakin memanfaatkan Finance companies are increasingly utilizing data
teknologi analitik data untuk meningkatkan akurasi analytics technology to improve the accuracy of credit
penilaian kredit, memantau kualitas portofolio assessments, monitor the quality of their financing
pembiayaan, serta memahami kebutuhan nasabah portfolios, and gain a deeper understanding of
secara lebih mendalam. customer needs.
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5. Perkembangan Regulasi Industri 5. Industry Regulatory Developments
Regulasi yang terus berkembang dari Otoritas Jasa The Financial Services Authority's evolving regulations
Keuangan bertujuan untuk memperkuat tata kelola aim to strengthen the governance of the financing
industri pembiayaan, meningkatkan perlindungan industry, enhance consumer protection, and maintain
konsumen, serta menjaga stabilitas sektor jasa the stability of the financial services sector.
keuangan.
6. Kolaborasi Antar Institusi Keuangan 6. Collaboration Between Financial Institutions
Kolaborasi antara perusahaan pembiayaan, perbankan, Collaboration between financing companies, banks, and
dan perusahaan teknologi semakin berkembang guna technology companies is growing in order to expand
memperluas akses pembiayaan serta memperkuat access to financing and strengthen the digital financial
ekosistem layanan keuangan digital. services ecosystem.
7. Pertumbuhan Pembiayaan Syariah 7. Growth of Sharia Financing
Permintaan terhadap produk pembiayaan berbasis Demand for Sharia-based financing products is showing
prinsip syariah menunjukkan tren yang meningkat, an upward trend, providing opportunities for financing
memberikan peluang bagi perusahaan pembiayaan companies to expand their Sharia product portfolios.
untuk memperluas portofolio produk syariah.
8. Peningkatan Perhatian terhadap Keamanan Siber 8. Increased Attention to Cybersecurity
Seiring meningkatnya penggunaan platform digital As the use of digital platforms in financial services
dalam layanan keuangan, aspek keamanan siber menjadi increases, cybersecurity has become a major concern in
perhatian utama untuk memastikan perlindungan data order to ensure customer data protection and maintain
nasabah serta menjaga kepercayaan terhadap layanan trust in digital services.
digital.
Pandangan atas Pengelolaan BRI Finance oleh Direksi
View on Managing of BRI Finance by the Board of Directors
Dewan Komisaris telah melakukan penilaian secara The Board of Commissioners has conducted a
menyeluruh terhadap kinerja Direksi dalam pengelolaan comprehensive assessment of the Board of Directors’
Perusahaan sepanjang tahun 2025 dengan memperhatikan performance in managing the Company throughout
pencapaian kinerja keuangan, pengelolaan risiko dan 2025, taking into account financial performance, risk
kualitas aset, implementasi inisiatif strategis, sinergi management and asset quality, implementation of strategic
dengan BRI Group, serta pengelolaan sumber daya initiatives, synergy with the BRI Group, and human resource
manusia. management.
Dalam aspek pengelolaan kinerja keuangan, Dewan In terms of financial performance management, the Board
Komisaris mencatat bahwa Direksi telah melakukan of Commissioners noted that the Board of Directors had
berbagai upaya perbaikan dan penyesuaian strategi usaha. made various efforts to improve and adjust business
Namun demikian, kinerja keuangan Perusahaan belum strategies. However, the Company’s financial performance
sepenuhnya mencapai target yang telah ditetapkan dalam had not fully achieved the targets set out in the 2025 Work
Rencana Kerja dan Anggaran (RKA) Tahun 2025. Strategi Plan and Budget (RKA). The selective growth strategy that
selective growth yang diterapkan belum memberikan has been implemented has not yet resulted in significant
perbaikan yang signifikan terhadap kualitas portofolio, improvements in portfolio quality, as reflected in the high
yang tercermin dari masih tingginya tingkat write-off, level of write-offs, low recovery rates, and suboptimal
rendahnya recovery, serta belum optimalnya produktivitas marketing productivity.
tenaga pemasaran.
Terkait pengelolaan risiko dan kualitas aset, Dewan Regarding risk management and asset quality, the Board
Komisaris menilai bahwa upaya penguatan manajemen of Commissioners assessed that efforts to strengthen risk
risiko telah dilakukan, namun efektivitasnya masih management had been made, but that their effectiveness
perlu ditingkatkan secara lebih serius. Dewan Komisaris still needed to be improved more seriously. The Board
memandang bahwa monitoring terhadap portofolio of Commissioners believes that monitoring of high-risk
berisiko tinggi perlu diperkuat, disertai dengan pengetatan portfolios needs to be strengthened, accompanied by
proses kredit, perbaikan manajemen collection, serta tighter credit processes, improved collection management,
peningkatan pengawasan terhadap debitur dengan tingkat and increased supervision of high-risk debtors.
risiko yang tinggi.
Di sisi lain, Dewan Komisaris memberikan apresiasi kepada On the other hand, the Board of Commissioners expressed
Direksi atas efektivitas pelaksanaan inisiatif strategis its appreciation to the Board of Directors for the effective
Perusahaan yang berjalan sesuai rencana dan on track. implementation of the Company’s strategic initiatives,
Seluruh inisiatif strategis utama berhasil mencapai 100% which are proceeding according to plan and on track. All
milestone RKA, antara lain pengembangan Joint Financing major strategic initiatives have successfully achieved 100%
dengan induk, implementasi BRIvo 3.0 (Super Apps) untuk of their RKA milestones, including the development of Joint
segmen konsumer, serta penyelesaian Framework Human Financing with the parent company, the implementation of
Capital BRI Group. Direksi dinilai mampu mengeksekusi BRIvo 3.0 (Super Apps) for the consumer segment, and the
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agenda strategis secara disiplin, meskipun dampak completion of the BRI Group Human Capital Framework.
finansial dari inisiatif tersebut belum sepenuhnya tercermin The Board of Directors is considered capable of executing
pada kinerja laba dan pertumbuhan portofolio. the strategic agenda in a disciplined manner, even though
the financial impact of these initiatives has not yet been
fully reflected in profit performance and portfolio growth.
Dalam aspek sinergi dengan BRI Group, Dewan In terms of synergy with BRI Group, the Board of
Komisaris mencatat adanya perbaikan yang tercermin Commissioners noted improvements reflected in a
dari peningkatan signifikan realisasi Joint Financing significant year-on-year increase in Joint Financing
secara year-on-year. Namun demikian, sinergi tersebut realization. However, this synergy is considered suboptimal
dinilai belum optimal dan masih memerlukan percepatan and still requires accelerated business integration with BRI,
integrasi bisnis dengan BRI, peningkatan kesiapan cabang improved branch and relationship manager readiness, and
dan relation manager, serta optimalisasi potensi sinergi optimization of synergy potential to offset the decline in
guna mengimbangi penurunan pembiayaan konsumer. consumer financing.
Sementara itu, terkait pengelolaan sumber daya Meanwhile, regarding human resource management,
manusia, Dewan Komisaris mencatat bahwa peningkatan the Board of Commissioners noted that the increase in
produktivitas tenaga pemasaran baru serta implementasi the productivity of new marketing personnel and the
Program Human Capital Framework telah berjalan sesuai implementation of the Human Capital Framework Program
dengan milestone yang ditetapkan. Namun, efektivitas have been carried out in accordance with the established
implementasi di lapangan belum sepenuhnya tercermin milestones. However, the effectiveness of implementation
dalam peningkatan penjualan maupun perbaikan kualitas in the field has not been fully reflected in increased
portofolio. Oleh karena itu, Direksi dinilai perlu memberikan sales or improvements in portfolio quality. Therefore,
dorongan lebih lanjut melalui penguatan kepemimpinan the Board of Directors is considered to need to provide
(leadership), capacity building, serta internalisasi budaya further encouragement through strengthening leadership,
kinerja yang berorientasi pada produktivitas dan kualitas. capacity building, and internalizing a performance culture
that is oriented towards productivity and quality.
Secara keseluruhan, Dewan Komisaris menilai bahwa Overall, the Board of Commissioners considers that
Direksi telah menunjukkan kinerja yang cukup baik dalam the Board of Directors has performed quite well in
melaksanakan inisiatif strategis dan transformasi internal implementing the Company’s strategic initiatives and
Perusahaan. Namun demikian, efektivitas pengelolaan internal transformation. However, the effectiveness of
keuangan, pengendalian risiko, dan peningkatan kualitas financial management, risk control, and asset quality
aset masih perlu ditingkatkan secara signifikan agar improvement still needs to be significantly improved so
kinerja Perusahaan ke depan dapat tumbuh secara lebih that the Company’s future performance can grow in a
sehat, berkelanjutan, dan selaras dengan target yang telah healthier, more sustainable manner and in line with the
ditetapkan. targets that have been set.
Pengawasan terhadap Implementasi Strategi
Supervision of Strategy Implementation
Dewan Komisaris melaksanakan pengawasan terhadap The Board of Commissioners supervises the
implementasi strategi Perusahaan secara berkelanjutan implementation of the Company’s strategy on an ongoing
dengan mengacu pada pencapaian milestone yang basis by referring to the milestones set out in the Work Plan
telah ditetapkan dalam Rencana Kerja dan Anggaran and Budget (RKA). Through this monitoring, the Board of
(RKA). Melalui pemantauan tersebut, Dewan Komisaris Commissioners ensures that the strategy is implemented
memastikan bahwa pelaksanaan strategi berjalan sesuai in accordance with the established direction and supports
dengan arah dan yang telah ditetapkan, serta mendukung the achievement of the Company’s medium and long-
pencapaian tujuan jangka menengah dan jangka panjang term objectives. This supervision is carried out to ensure
Perusahaan. Pengawasan ini dilakukan untuk memastikan consistency between strategic planning and operational
konsistensi antara perencanaan strategis dan realisasi di realization.
tingkat operasional.
Dalam pelaksanaannya, Dewan Komisaris memfokuskan In its implementation, the Board of Commissioners focuses
pengawasan pada beberapa aspek utama, yaitu: its supervision on several key aspects, namely:
• Kesesuaian arah dan pelaksanaan digitalisasi dengan • Alignment of the direction and implementation of
roadmap transformasi yang telah ditetapkan; digitalization with the established transformation
roadmap;
• Kemajuan integrasi dan pengelolaan sumber daya • Progress in integration and human resource
manusia guna mendukung kesiapan organisasi; management to support organizational readiness;
• Perkembangan sinergi bisnis, termasuk optimalisasi • Development of business synergies, including
kerja sama dengan BRI Group, sebagai bagian dari optimization of cooperation with BRI Group, as part of
strategi pertumbuhan; the growth strategy;
• Penanganan kendala dan tantangan implementasi • Appropriate and measurable handling of obstacles and
strategi oleh Direksi secara tepat dan terukur; challenges in strategy implementation by the Board of
Directors;
• Konsistensi pencapaian milestone inisiatif strategis • Consistency in achieving strategic initiative milestones
sesuai dengan RKA. in accordance with the RKA.
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Progres atas pelaksanaan inisiatif strategis tersebut Progress on the implementation of these strategic
digunakan oleh Dewan Komisaris sebagai salah satu initiatives is used by the Board of Commissioners as one of
indikator dalam menilai efektivitas pengelolaan dan the indicators in assessing the effectiveness of long-term
mitigasi risiko jangka panjang. Dengan pendekatan risk management and mitigation. With this comprehensive
pengawasan yang menyeluruh ini, Dewan Komisaris supervisory approach, the Board of Commissioners
memastikan bahwa implementasi strategi Perusahaan ensures that the implementation of the Company’s
tidak hanya berfokus pada pencapaian target jangka strategy not only focuses on achieving short-term targets,
pendek, tetapi juga memperkuat keberlanjutan usaha but also strengthens business sustainability and corporate
dan ketahanan perusahaan dalam menghadapi dinamika resilience in the face of industry dynamics.
industri.
Frekuensi dan Pemberian Nasihat Kepada Direksi
Frequency and Advisory to the Board of Directors
Sepanjang tahun 2025, Dewan Komisaris melaksanakan Throughout 2025, the Board of Commissioners will carry
fungsi pengawasan dan pemberian nasihat kepada Direksi out its supervisory and advisory functions to the Board
melalui rapat Dewan Komisaris serta rapat bersama of Directors through Board of Commissioners meetings
Direksi yang diselenggarakan secara berkala sesuai and joint meetings with the Board of Directors held
dengan ketentuan yang berlaku. Dalam forum tersebut, periodically in accordance with applicable regulations. In
Dewan Komisaris menyampaikan arahan dan masukan these forums, the Board of Commissioners will provide
terkait kinerja keuangan, kualitas aset, pengelolaan guidance and input related to financial performance, asset
risiko, penguatan likuiditas, serta penerapan tata kelola quality, risk management, liquidity strengthening, and the
perusahaan yang baik. implementation of good corporate governance.
Nasihat yang diberikan Dewan Komisaris kepada Direksi The advice provided by the Board of Commissioners to the
diarahkan untuk memastikan pengelolaan Perusahaan Board of Directors is aimed at ensuring that the Company’s
tetap berjalan sesuai dengan prinsip kehati-hatian, management continues to operate in accordance with the
ketentuan regulator, dan tujuan jangka panjang Perusahaan. principles of prudence, regulatory requirements, and the
Seluruh arahan dan rekomendasi tersebut menjadi bagian Company’s long-term objectives. All of these directives
dari bahan pertimbangan Direksi dalam pengambilan and recommendations form part of the Board of Directors’
keputusan dan pelaksanaan strategi Perusahaan sepanjang considerations in decision-making and the implementation
tahun 2025. of the Company’s strategy throughout 2025.
Pandangan atas Prospek Usaha yang Disusun Direksi
View of Business Prospects Prepared by the Board of Directors
Dewan Komisaris memandang bahwa prospek usaha BRI The Board of Commissioners believes that BRI Finance’s
Finance dalam satu tahun ke depan masih menunjukkan business prospects for the coming year remain promising,
potensi yang cukup menjanjikan, meskipun akan despite the increasingly complex dynamics and
dihadapkan pada dinamika dan tantangan industri challenges facing the multifinance industry. The Board
multifinance yang semakin kompleks. Dewan Komisaris of Commissioners considers that the Board of Directors
menilai bahwa Direksi telah menyusun proyeksi dan arah has prepared its business projections and direction by
usaha dengan mempertimbangkan secara komprehensif comprehensively considering both external and internal
faktor eksternal maupun internal perusahaan. factors affecting the company.
Dari sisi kondisi makroekonomi dan industri, Dewan From a macroeconomic and industrial perspective, the
Komisaris mencermati adanya tren perbaikan yang Board of Commissioners observed a gradual positive
berangsur positif. Permintaan terhadap kredit konsumsi, improvement trend. Demand for consumer credit,
khususnya pada sektor otomotif dan pembiayaan particularly in the automotive and retail financing sectors,
ritel, mulai menunjukkan pemulihan seiring dengan began to show signs of recovery in line with improving
membaiknya tingkat keyakinan konsumen dan stabilitas consumer confidence and national economic stability. In
ekonomi nasional. Selain itu, arah suku bunga yang relatif addition, relatively stable interest rates are expected to
stabil dipandang akan menjadi faktor pendukung bagi support increased demand for financing going forward.
peningkatan permintaan pembiayaan ke depan.
Dewan Komisaris juga menilai bahwa posisi BRI Finance The Board of Commissioners also considers that BRI
dalam ekosistem BRI Group merupakan kekuatan strategis Finance’s position within the BRI Group ecosystem is
yang signifikan. Dukungan BRI Group memberikan peluang a significant strategic strength. The support of the BRI
perluasan akses pasar melalui sinergi joint financing serta Group provides opportunities to expand market access
optimalisasi basis nasabah eksisting. Kekuatan brand BRI through joint financing synergies and optimization of
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yang didukung oleh jaringan nasional yang luas menjadi the existing customer base. The strength of the BRI
keunggulan kompetitif yang membedakan BRI Finance brand, supported by an extensive national network, is a
dari perusahaan multifinance independen. competitive advantage that distinguishes BRI Finance from
independent multifinance companies.
Lebih lanjut, arah transformasi internal perusahaan yang Furthermore, the direction of internal transformation
dijalankan Direksi dinilai sebagai fondasi penting dalam carried out by the Board of Directors is considered an
mendukung keberlanjutan usaha. Inisiatif digitalisasi important foundation in supporting business sustainability.
melalui pengembangan BRIvo 3.0, integrasi HC Digitalization initiatives through the development of BRIvo
Framework, serta transformasi proses bisnis diharapkan 3.0, HC Framework integration, and business process
dapat meningkatkan efisiensi operasional, kualitas layanan, transformation are expected to improve operational
dan ketahanan perusahaan dalam menghadapi persaingan efficiency, service quality, and the company’s resilience in
industri. facing industry competition.
Namun demikian, Dewan Komisaris menekankan bahwa However, the Board of Commissioners emphasized that
prospek usaha tersebut tetap harus dicermati secara the business outlook must still be viewed realistically.
realistis. Penurunan portofolio pembiayaan konsumer The decline in the consumer financing portfolio and asset
serta tantangan kualitas aset yang terjadi pada tahun quality challenges in 2025 are key concerns that need to
2025 menjadi perhatian utama yang perlu ditangani be addressed consistently and measurably. In addition,
secara konsisten dan terukur. Selain itu, kompetisi increasingly fierce price and interest rate competition
harga dan tingkat suku bunga yang semakin ketat di in the multifinance industry has the potential to squeeze
industri multifinance berpotensi menekan margin dan margins and increase business risk.
meningkatkan risiko usaha.
Dengan mempertimbangkan berbagai faktor tersebut, Taking these factors into consideration, the Board of
Dewan Komisaris mendorong Direksi untuk terus menjaga Commissioners encourages the Board of Directors
kehati-hatian dalam ekspansi usaha, memperkuat to continue exercising caution in business expansion,
manajemen risiko dan kualitas aset, serta memastikan strengthening risk management and asset quality, and
bahwa strategi pertumbuhan yang dijalankan tetap selaras ensuring that the growth strategy remains aligned with the
dengan prinsip keberlanjutan dan tata kelola perusahaan principles of sustainability and good corporate governance.
yang baik.
Pandangan atas Penerapan Tata Kelola Perusahaan
View on Corporate Governance Implementation
Dewan Komisaris menilai bahwa penerapan prinsip The Board of Commissioners considers that the
Good Corporate Governance (GCG) di BRI Finance telah implementation of Good Corporate Governance (GCG)
dilaksanakan secara konsisten dan berkesinambungan, principles at BRI Finance has been carried out consistently
serta didukung oleh kerangka tata kelola yang memadai. and continuously, and is supported by an adequate
Struktur, kebijakan, dan pedoman Perusahaan telah disusun governance framework. The Company’s structure, policies,
selaras dengan standar BRI Group dan ketentuan Otoritas and guidelines have been developed in line with BRI
Jasa Keuangan (OJK), sehingga prinsip transparansi, Group standards and Financial Services Authority (OJK)
akuntabilitas, tanggung jawab, independensi, dan regulations, enabling the principles of transparency,
kewajaran dapat diimplementasikan secara terintegrasi accountability, responsibility, independence, and fairness to
dalam proses pengambilan keputusan dan pelaksanaan be implemented in an integrated manner in the decision-
pengawasan. making and supervisory processes.
Dewan Komisaris berpandangan bahwa Direksi telah The Board of Commissioners believes that the Board
menunjukkan komitmen yang kuat dalam menerapkan of Directors has demonstrated a strong commitment
prinsip etika bisnis dan tata kelola perusahaan secara to consistently applying business ethics and corporate
konsisten. Hal tersebut tercermin dari kepatuhan terhadap governance principles. This is reflected in compliance
peraturan perundang-undangan, kualitas dan ketepatan with laws and regulations, the quality and timeliness of
waktu pelaporan, penerapan Code of Conduct, serta reporting, the implementation of the Code of Conduct, and
perhatian terhadap aspek keberlanjutan dalam pengelolaan attention to sustainability aspects in business management.
usaha. Namun demikian, Dewan Komisaris menekankan However, the Board of Commissioners emphasizes that
bahwa penguatan akuntabilitas pada tataran operasional accountability at the operational level still needs to be
tetap perlu ditingkatkan, khususnya dalam pengelolaan improved, particularly in risk management, control of
risiko, pengendalian kualitas portofolio pembiayaan, dan the quality of the financing portfolio, and increasing the
peningkatan efektivitas pelaksanaan strategi bisnis. effectiveness of business strategy implementation.
Dalam pelaksanaan fungsi pengawasan, Dewan Komisaris In performing its supervisory function, the Board of
menilai bahwa sistem pengendalian internal dan fungsi- Commissioners assessed that the internal control system
fungsi pengawasan telah berjalan secara efektif. Satuan and supervisory functions had been operating effectively.
Kerja Audit Internal telah melaksanakan audit berbasis The Internal Audit Unit had conducted risk-based audits,
risiko, Komite Audit menjalankan pengawasan atas the Audit Committee had supervised the reliability of
keandalan laporan keuangan dan efektivitas pengendalian financial reports and the effectiveness of internal controls,
internal, Unit Kepatuhan memastikan kepatuhan terhadap the Compliance Unit had ensured compliance with
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ketentuan regulator, serta fungsi manajemen risiko regulatory requirements, and the risk management function
melakukan pemantauan risiko secara berkelanjutan. had conducted ongoing risk monitoring. Going forward,
Ke depan, Dewan Komisaris memandang perlu adanya the Board of Commissioners considers it necessary to
percepatan dan penguatan tindak lanjut atas temuan audit accelerate and strengthen follow-up on audit findings and
serta peningkatan sinergi antar-fungsi pengawasan guna enhance synergy between supervisory functions to ensure
memastikan efektivitas pengendalian yang optimal. optimal control effectiveness.
Dewan Komisaris mencermati bahwa penyempurnaan The Board of Commissioners noted that improvements
penerapan GCG masih perlu difokuskan pada penguatan in the implementation of GCG still need to focus on
implementasi di level operasional, peningkatan disiplin strengthening implementation at the operational
dalam menindaklanjuti rekomendasi audit, serta level, increasing discipline in following up on audit
pengembangan manajemen risiko yang lebih proaktif recommendations, and developing more proactive and
dan antisipatif. Selain itu, penguatan budaya kepatuhan anticipatory risk management. In addition, strengthening a
dan integritas secara berkelanjutan di seluruh jenjang culture of compliance and integrity across all levels of the
organisasi menjadi prasyarat penting dalam menjaga organization is an important prerequisite for maintaining
konsistensi penerapan GCG. consistency in the implementation of GCG.
Terkait kebijakan anti korupsi, anti fraud, dan pengelolaan Regarding anti-corruption, anti-fraud, and conflict of
benturan kepentingan, Dewan Komisaris menilai bahwa interest management policies, the Board of Commissioners
Perusahaan telah memiliki kebijakan dan mekanisme considers that the Company has adequate control policies
pengendalian yang memadai dan sejalan dengan and mechanisms that are in line with best practices within
praktik terbaik di lingkungan BRI Group. Implementasi the BRI Group. The implementation of the Whistleblowing
Whistleblowing System (WBS), kebijakan anti fraud, System (WBS), anti-fraud policies, conflict of interest
pengaturan benturan kepentingan, serta tindak lanjut regulations, and follow-up on reports or indications of
atas laporan atau indikasi pelanggaran telah berjalan violations have been carried out adequately. Going forward,
secara memadai. Ke depan, Dewan Komisaris mendorong the Board of Commissioners encourages the strengthening
penguatan internalisasi budaya anti fraud, peningkatan of the internalization of an anti-fraud culture, the
pengendalian internal pada fungsi-fungsi berisiko tinggi, improvement of internal controls in high-risk functions, and
serta penumbuhan budaya keterbukaan (speak-up culture) the fostering of a culture of openness (speak-up culture)
di lingkungan Perusahaan. within the Company.
Sebagai arahan strategis, Dewan Komisaris mendorong As a strategic directive, the Board of Commissioners
Perusahaan untuk terus memperkuat implementasi GCG encourages the Company to continue strengthening
secara menyeluruh hingga ke seluruh lini operasional, the implementation of GCG comprehensively across all
mempercepat penyelesaian tindak lanjut atas rekomendasi operational lines, accelerating the completion of follow-up
audit dan temuan risiko, serta mengembangkan penerapan actions on audit recommendations and risk findings, and
manajemen risiko yang lebih proaktif, termasuk melalui developing a more proactive risk management approach,
pemanfaatan early warning system. Selain itu, Dewan including through the use of an early warning system. In
Komisaris menekankan pentingnya peningkatan addition, the Board of Commissioners emphasizes the
pengawasan terhadap pelaksanaan transformasi digital importance of increasing oversight of the implementation
agar senantiasa sejalan dengan prinsip kehati-hatian dan of digital transformation so that it remains in line with
mendukung keberlanjutan kinerja Perusahaan. the principle of prudence and supports the Company’s
sustainable performance.
Penilaian Komite di Bawah Dewan Komisaris
Assessment of Committees under the Board of Commissioners
Dalam rangka meningkatkan efektivitas pelaksanaan fungsi In order to improve the effectiveness of its supervisory
pengawasan, Dewan Komisaris didukung oleh perangkat functions, the Board of Commissioners is supported
pendukung yang terdiri atas Sekretaris Dewan Komisaris, by a support structure consisting of the Secretary to
Komite Audit, Komite Nominasi dan Remunerasi, dan the Board of Commissioners, the Audit Committee, the
Komite Pemantau Manajemen Risiko. Keberadaan organ Nomination and Remuneration Committee, and Risk
pendukung tersebut berperan penting dalam membantu Monitoring Committee. These supporting bodies play an
Dewan Komisaris menjalankan tugas pengawasan secara important role in helping the Board of Commissioners
lebih terstruktur dan mendalam. carry out its supervisory duties in a more structured and
thorough manner.
Penilaian terhadap kinerja komite dilakukan dengan The assessment of the committee’s performance is
mengacu pada Peraturan Menteri BUMN Nomor carried out by referring to the Regulation of the Minister
PER-3/MBU/03/2023, Anggaran Dasar Perusahaan, of SOEs Number PER-3/MBU/03/2023, the Company’s
Piagam Komite, serta regulasi dan kebijakan terkait Articles of Association, the Committee’s Charter, and other
lainnya. Berdasarkan hasil penilaian tersebut, komite related regulations and policies. Based on the results of
dinilai telah memenuhi ketentuan mengenai struktur, the assessment, the committee is considered to have
keanggotaan, independensi, kompetensi, dan tata kerja, fulfilled the provisions regarding structure, membership,
serta melaksanakan tugas pengawasan dan pemberian independence, competence, and work procedures, as
rekomendasi kepada Dewan Komisaris secara objektif, well as carrying out the task of supervision and providing
profesional, dan akuntabel. Pelaksanaan rapat, pelaporan, recommendations to the Board of Commissioners in an
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serta dokumentasi kegiatan komite juga telah dilakukan objective, professional, and accountable manner. The
secara tertib dan sesuai ketentuan, sehingga mendukung implementation of meetings, reporting, and documentation
efektivitas fungsi pengawasan Dewan Komisaris serta of committee activities has also been carried out in an
penerapan prinsip tata kelola perusahaan yang baik dan orderly manner and in accordance with the provisions, so
berkelanjutan. as to support the effectiveness of the supervisory function
of the Board of Commissioners and the application of good
and sustainable corporate governance principles.
Perubahan Anggota Dewan Komisaris
Changes in the Board of Commissioners Composition
Di tahun 2025, terdapat perubahan pada komposisi In 2025, there will be changes in the composition of the
anggota Dewan Komisaris. Susunan komposisi Dewan Board of Commissioners. The composition of the Board of
Komisaris BRI Finance hingga 31 Desember 2025 sebagai Commissioners of BRI Finance until December 31, 2025 is
berikut: as follows:
Nama Jabatan
Name Position
Sigit Murtiyoso Komisaris Utama I President Commissioner
Dhoni Ramadi* Komisaris I Commissioner
dr. Diah Defawati Komisaris Independen I Independent Commissioner
*) Masa Jabatan Dhoni Ramadi sebagai Komisaris efektif sampai dengan bulan Juni 2025.
*) Dhoni Ramadi’s term as Commissioner is effective until June 2025.
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Penutup
Closing
Atas nama Dewan Komisaris, kami menyampaikan On behalf of the Board of Commissioners, we would like to
penghargaan dan terima kasih kepada seluruh pemangku express our appreciation and gratitude to all stakeholders,
kepentingan, termasuk Pemegang Saham, Direksi, dan including Shareholders, Directors, and all employees of the
seluruh insan Perusahaan, atas kepercayaan, komitmen, Company, for their trust, commitment, and contributions
serta kontribusi yang diberikan sepanjang tahun pelaporan. throughout the reporting year. Amidst the dynamics and
Di tengah dinamika dan tantangan industri, Perusahaan challenges of the industry, the Company has been able
tetap mampu mencatatkan kemajuan dan menjaga to record progress and maintain business continuity,
keberlangsungan usaha, yang mencerminkan kerja sama reflecting the cooperation and dedication of all parties
serta dedikasi seluruh pihak yang terlibat. involved.
Dewan Komisaris mengapresiasi upaya dan langkah- The Board of Commissioners appreciates the efforts
langkah strategis yang telah dilakukan Direksi dalam and strategic steps taken by the Board of Directors
mendorong pertumbuhan usaha serta memperkuat in driving business growth and strengthening the
fundamental Perusahaan, dengan tetap mengedepankan Company’s fundamentals, while continuing to prioritize
prinsip tata kelola perusahaan yang baik dan manajemen the principles of good corporate governance and prudent
risiko yang prudent. Capaian tersebut menjadi dasar yang risk management. These achievements provide a strong
kuat bagi Perusahaan dalam menciptakan nilai tambah foundation for the Company to create sustainable added
yang berkelanjutan serta menjaga kepercayaan para value and maintain the trust of its stakeholders.
pemangku kepentingan.
Jakarta, 10 April 2026
Jakarta, April 10 2026
Atas Nama Dewan Komisaris
On Behalf of the Board of Commissioners
SIGIT MURTIYOSO
Komisaris Utama
President Commissioner
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Laporan Direksi [D.1]
Board of Directors Report [D.1]
Ke depan BRI Finance
fokus pada pertumbuhan
jangka panjang yang
berkesinambungan,
dengan praktik etika
bisnis sebagai pijakan
dan tujuan berkelanjutan.
Melalui pengawasan efektif
Dewan Komisaris yang
berlandaskan integritas,
serta kinerja Direksi yang
profesional, bertanggung
jawab, dan penuh loyalitas,
Perusahaan dapat tumbuh
pada kesinambungan
ekonomi nasional yang
selaras.
Going forward, BRI Finance focuses on
sustainable long-term growth, with ethical
business practices as its foundation
and sustainable goals. Through
effective supervision by the Board of
Commissioners based on integrity, and
the performance of the Board of Directors
who are professional, responsible, and
full of loyalty, the Company can grow in
harmony with the national economy.
Wahyudi
Darmawan
Direktur Utama
President Director
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Kepada Pemegang Saham dan Para Pemangku Distinguished Shareholders and Stakeholders,
Kepentingan yang Kami hormati,
Puji syukur kami panjatkan ke hadirat Tuhan Yang Maha We give praise and thanks to God Almighty for His mercy
Esa atas rahmat dan karunia-Nya, PT BRI Multifinance and blessings. PT BRI Multifinance Indonesia (BRI Finance)
Indonesia (BRI Finance) mampu menunjukkan has been able to demonstrate resilience in managing
ketangguhan dalam mengelola risiko secara menyeluruh risks comprehensively and responding to various
serta merespons berbagai tantangan, baik yang berasal challenges, whether they originate from global dynamics,
dari dinamika global, industri, maupun internal perusahaan. the industry, or within the company. These efforts will
Upaya tersebut menjadi landasan pencapaian kinerja serve as the foundation of the company’s performance
perusahaan sepanjang tahun 2025. throughout 2025.
Sepanjang tahun pelaporan, BRI Finance memfokuskan Throughout the reporting year, BRI Finance focused
upaya pada penguatan kualitas portofolio pembiayaan, its efforts on strengthening the quality of its financing
khususnya pada segmen konsumer yang terkelola dengan portfolio, particularly in the well-managed consumer
baik, serta optimalisasi sinergi dengan ekosistem Grup segment, as well as optimizing synergies with the BRI
BRI. Berbagai inisiatif strategis, termasuk pengembangan Group ecosystem. Various strategic initiatives, including
joint financing, penguatan pembiayaan kendaraan, serta the development of joint financing, strengthening vehicle
percepatan transformasi digital melalui pengembangan financing, and accelerating digital transformation through
Auto Loan Super Apps dan peningkatan kapabilitas sistem the development of Auto Loan Super Apps and improving
informasi, telah dijalankan secara terarah. Langkah-langkah information system capabilities, have been carried out in
tersebut didukung oleh koordinasi lintas unit kerja, peran a targeted manner. These measures were supported by
aktif komite-komite di bawah Direksi, serta pemanfaatan cross-unit coordination, the active role of committees
data dan teknologi untuk meningkatkan efisiensi proses under the Board of Directors, and the use of data and
dan kualitas pengambilan keputusan. technology to improve process efficiency and decision-
making quality.
Direksi menyampaikan apresiasi dan terima kasih The Board of Directors would like to express its appreciation
kepada Dewan Komisaris atas arahan dan pengawasan and gratitude to the Board of Commissioners for their
yang berkelanjutan, kepada seluruh insan BRI Finance continuous guidance and supervision, to all BRI Finance
atas dedikasi dan komitmen yang tinggi, serta kepada employees for their high dedication and commitment,
pemegang saham, regulator, mitra usaha, dan seluruh and to shareholders, regulators, business partners, and
pemangku kepentingan atas kepercayaan yang diberikan. all stakeholders for their trust. With a strong governance
Dengan fondasi tata kelola yang kuat, strategi yang foundation, adaptive strategies, and the full support of the
adaptif, serta dukungan penuh dari Grup BRI, Direksi BRI Group, the Board of Directors is optimistic that BRI
optimistis BRI Finance dapat terus tumbuh secara sehat Finance can continue to grow in a healthy and sustainable
dan berkelanjutan, serta menciptakan nilai tambah yang manner, and create optimal added value for all stakeholders
optimal bagi seluruh pemangku kepentingan di masa in the future.
mendatang.
Tinjauan Ekonomi dan Industri
Economic and Industry Review
Sepanjang tahun 2025, perekonomian global masih Throughout 2025, the global economy continued to be
diwarnai oleh berbagai dinamika yang menantang. marked by various challenging dynamics. According to
Menurut Laporan International Monetary Fund (IMF) dalam the International Monetary Fund (IMF) report in the World
World Economic Outlook ekonomi global tumbuh 3,3% Economic Outlook, the global economy will grow by 3.3%
di tahun 2025 sedikit meningkat dari tahun sebelumnya, in 2025, a slight increase from the previous year, but still
namun masih relatif rendah dibandingkan periode relatively low compared to the pre-pandemic period. The
sebelum pandemi. Risiko utama yang memengaruhi main risks affecting global growth include slowing demand
pertumbuhan global meliputi perlambatan permintaan from developed countries such as the United States and
dari negara maju seperti Amerika Serikat dan Tiongkok, China, geopolitical tensions, and interest rate fluctuations.
ketegangan geopolitik, serta fluktuasi suku bunga. Kondisi These conditions have an impact on international trade and
ini berdampak pada perdagangan internasional dan arus capital flows, including investment in Indonesia.
modal, termasuk investasi di Indonesia.
Sementara itu, inflasi global pada akhir tahun 2025 stabil Meanwhile, global inflation at the end of 2025 is stable at
di sekitar 3,5% (yoy), hal ini mencerminkan bahwa tekanan around 3.5% (yoy), this reflects the fact that inflationary
harga telah menurun dari puncaknya dalam beberapa pressures have eased from their peak in recent years, but
tahun terakhir, namun masih berada di atas target jangka remain above long-term targets in many countries. These
panjang di banyak negara. Kondisi tersebut dipengaruhi conditions are influenced by fluctuations in energy prices,
oleh pergerakan harga energi, ketegangan geopolitik, geopolitical tensions, and a global economic structure
serta struktur ekonomi global yang masih bergantung that remains dependent on certain sectors to drive
pada beberapa sektor tertentu untuk mendorong ekspansi economic growth.
ekonomi.
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Dari sisi ekonomi nasional, berdasarkan data Badan Pusat From a national economic perspective, according to data
Statistik (BPS) pertumbuhan ekonomi Indonesia pada from the Central Statistics Agency (BPS), Indonesia’s
tahun 2025 mencapai 5,11% (yoy) lebih tinggi dibandingkan economic growth in 2025 is projected to reach 5.11%
realisasi tahun 2024 sebesar 5,03%. Produk Domestik (year-over-year), higher than the 2024 figure of 5.03%.
Bruto (PDB) atas dasar harga berlaku pada tahun 2025 Gross Domestic Product (GDP) at current prices in
tercatat sebesar Rp23.821,1 triliun, meningkat dibandingkan 2025 is estimated at Rp23,821.1 trillion, an increase from
tahun 2024 sebesar Rp22.139,0 triliun. Sejalan dengan hal Rp22,139.0 trillion in 2024. Accordingly, GDP per capita
tersebut, PDB per kapita mencapai sekitar Rp83,7 juta atau reached approximately Rp83.7 million, or the equivalent
setara dengan USD5.083,4. Struktur ekonomi Indonesia of USD5,083.4. Indonesia's economic structure remains
tetap didominasi oleh lapangan usaha utama seperti dominated by key business sectors such as manufacturing,
industri pengolahan, perdagangan besar dan eceran, serta wholesale and retail trade, and agriculture, forestry, and
pertanian, kehutanan, dan perikanan, yang bersama-sama fisheries, which together contribute the largest share to
menyumbang bagian terbesar terhadap total PDB. Dari total GDP. From a regional perspective, Java is the main
perspektif wilayah, Pulau Jawa menjadi kontributor utama contributor to the national economy with a share of
terhadap perekonomian nasional dengan porsi sekitar around 56.9%, followed by Sumatra with 22.2%, Kalimantan
56,9%, disusul Sumatera 22,2%, Kalimantan 8,12%, dan with 8.12%, and Sulawesi with 7.22%. while Bali and Nusa
Sulawesi 7,22%, sementara Bali dan Nusa Tenggara serta Tenggara, Maluku and Papua each contribute less than 3%,
Maluku dan Papua masing-masing memberikan kontribusi indicating that the economic structure is still centered in
di bawah 3%, menunjukkan bahwa struktur perekonomian Java, even though economic activity in other regions is
masih terpusat di Jawa, meskipun aktivitas ekonomi di also growing positively.
wilayah lain juga tumbuh positif.
Selanjutnya, meninjau dari Industri pembiayaan di Furthermore, reviewing the financing industry in Indonesia,
Indonesia, termasuk lembaga multifinance, terus including multifinance institutions, continues to show
menunjukkan pertumbuhan yang moderat. Berdasarkan moderate growth. Based on data from the Financial
data Otoritas Jasa Keuangan (OJK) menunjukkan Services Authority (OJK), outstanding financing has grown
outstanding pembiayaan tumbuh positif, terutama positively, especially in the working capital segment,
di segmen modal kerja, pembiayaan alat berat, dan heavy equipment financing, and financing for MSMEs. The
pembiayaan untuk UMKM. Rasio Non Performing Financing Non-Performing Financing (NPF) ratio remains stable,
(NPF) tetap terjaga, menunjukkan kualitas portofolio yang indicating a healthy portfolio quality. OJK policies, such
sehat. Kebijakan OJK, seperti POJK Nomor 19 tahun 2025, as POJK Number 19 of 2025, encourage easier access to
mendorong kemudahan akses pembiayaan bagi UMKM, financing for MSMEs, in line with national financial inclusion
sejalan dengan upaya inklusi finansial nasional. efforts.
Dalam konteks ini, BRI Finance mencatat pertumbuhan In this context, BRI Finance recorded working capital
disesuaikan menjadi: pertumbuhan penyaluran financing growth of 2.70% (yoy) in 2025. The heavy
pembiayaan modal kerja sebesar 2,70% (yoy) pada tahun equipment segment also recorded positive growth,
2025. Segmen alat berat juga mencatat pertumbuhan reflecting demand in the investment and construction
positif, mencerminkan permintaan di sektor investasi dan sectors. BRI Finance's strategy focuses on expanding
konstruksi. Strategi BRI Finance fokus pada perluasan access to financing for MSMEs and corporations, in line
akses pembiayaan bagi UMKM dan korporasi, sejalan with regulatory policies. Challenges for the industry remain
dengan kebijakan regulator. Tantangan bagi industri tetap in the form of global risks and retail credit pressures, but
berasal dari risiko global dan tekanan kredit ritel, tetapi opportunities arise from stable domestic consumption,
peluang muncul dari konsumsi domestik yang stabil, trade surpluses, and OJK and Bank Indonesia policy
surplus perdagangan, serta dukungan kebijakan OJK dan support for productive financing. Overall, the combination
Bank Indonesia terhadap pembiayaan produktif. Secara of Indonesia's resilient economic growth and positive
keseluruhan, kombinasi pertumbuhan ekonomi Indonesia industry trends provides a strong foundation for BRI
yang resilient dan tren positif industri pembiayaan Finance to continue its expansion and increase its
memberikan landasan kuat bagi BRI Finance untuk contribution to the national financing sector.
melanjutkan ekspansi dan meningkatkan kontribusinya di
sektor pembiayaan nasional.
Strategi dan Kebijakan Strategis BRI Finance
BRI Finance Strategy and Strategic Policies
Direksi BRI Finance menetapkan berbagai strategi untuk The Board of Directors of BRI Finance established various
mendorong pertumbuhan bisnis pembiayaan selama strategies to drive financing business growth during the
periode pelaporan, antara lain melalui penguatan sinergi reporting period, including strengthening synergies with
dengan Grup BRI guna memperluas jaringan distribusi dan the BRI Group to expand the distribution network and
optimalisasi cross-selling, serta pengembangan produk optimize cross-selling, as well as developing competitive
pembiayaan yang kompetitif dan sesuai dengan kebutuhan financing products that meet market needs. The Board
pasar. Direksi juga mengakselerasi transformasi digital of Directors also accelerated digital transformation to
untuk meningkatkan efisiensi proses bisnis dan kualitas improve business process efficiency and service quality
layanan kepada nasabah, disertai dengan penguatan for customers, accompanied by strengthening proactive
manajemen risiko yang proaktif melalui penerapan risk management through the application of prudential
prinsip kehati-hatian dan pemantauan portofolio secara principles and continuous portfolio monitoring. In addition,
berkelanjutan. Selain itu, Direksi memastikan perencanaan the Board of Directors ensured sound capital and liquidity
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modal dan likuiditas yang sehat, mendorong peningkatan planning, encouraged the improvement of human resource
kompetensi sumber daya manusia, serta memperkuat competencies, and strengthened the implementation of
penerapan tata kelola perusahaan yang baik dan kepatuhan good corporate governance and regulatory compliance.
terhadap regulasi. Seluruh strategi tersebut dievaluasi All of these strategies were evaluated periodically to
secara berkala agar tetap selaras dengan dinamika industri ensure they remained in line with industry dynamics and
dan mendukung pertumbuhan usaha yang berkelanjutan. supported sustainable business growth.
Strategi dan kebijakan strategis yang ditetapkan Direksi The strategies and strategic policies established by the
BRI Finance diselaraskan secara konsisten dengan target Board of Directors of BRI Finance are consistently aligned
dan rencana kerja perusahaan melalui penyusunan with the company’s targets and work plans through the
Rencana Bisnis dan Rencana Kerja dan Anggaran preparation of a Business Plan and Company Work and
Perusahaan (RKAP) yang mengacu pada visi, misi, serta Budget Plan (RKAP) that refers to the company’s vision,
sasaran pertumbuhan jangka pendek dan jangka panjang mission, and short-term and long-term growth targets.
Perusahaan. Dalam pelaksanaannya, Direksi memastikan In its implementation, the Board of Directors ensures
bahwa setiap inisiatif strategis mulai dari pengembangan that every strategic initiative, ranging from product
produk, transformasi digital, penguatan manajemen development, digital transformation, risk management
risiko, hingga optimalisasi kualitas layanan sejalan strengthening, to service quality optimization, is in line
dengan arah kebijakan dan strategi Grup BRI, khususnya with the direction of BRI Group’s policies and strategies,
dalam pemanfaatan sinergi ekosistem, digitalisasi particularly in utilizing ecosystem synergies, financial
layanan keuangan, serta penerapan prinsip kehati-hatian. service digitalization, and the application of prudential
Keselarasan tersebut juga dijaga melalui koordinasi principles. This alignment is also maintained through
dan evaluasi kinerja secara berkala, sehingga strategi regular coordination and performance evaluations, so that
yang dijalankan tetap relevan, terukur, dan mendukung the strategies implemented remain relevant, measurable,
pencapaian target pertumbuhan yang berkelanjutan sesuai and support the achievement of sustainable growth
arahan Pemegang Saham Pengendali (PSP). targets in accordance with the directives of the Controlling
Shareholder (PSP).
Dalam merumuskan strategi, Direksi BRI Finance In formulating its strategy, the Board of Directors of
mempertimbangkan secara komprehensif faktor internal BRI Finance comprehensively considers internal and
dan eksternal perusahaan. Dari sisi internal, pertimbangan external factors affecting the company. Internally, key
utama meliputi kinerja dan kualitas portofolio pembiayaan, considerations include the performance and quality of
profil risiko, kecukupan modal dan likuiditas, kapabilitas the financing portfolio, risk profile, capital adequacy and
sumber daya manusia, kesiapan infrastruktur teknologi liquidity, human resource capabilities, IT infrastructure
informasi, serta efektivitas proses bisnis dan tata kelola readiness, and the effectiveness of business processes and
perusahaan. Sementara dari sisi eksternal, Direksi corporate governance. Externally, the Board pays attention
memperhatikan kondisi makroekonomi, dinamika industri to macroeconomic conditions, financing industry dynamics,
pembiayaan, tingkat persaingan, perubahan perilaku dan competition levels, changes in consumer behavior and
kebutuhan konsumen, perkembangan teknologi, serta needs, technological developments, and the direction of
arah kebijakan regulator dan kebijakan strategis BRI Grup. regulatory policies and BRI Group strategic policies. The
Kombinasi kedua faktor tersebut menjadi dasar bagi combination of these two factors forms the basis for the
Direksi dalam menetapkan strategi yang adaptif, prudent, Board in determining adaptive, prudent strategies that are
dan selaras dengan tujuan pertumbuhan usaha yang in line with the goal of sustainable business growth.
berkelanjutan.
Peranan Direksi Dalam Strategi dan Kebijakan Strategis
The Role of the Board of Directors in Strategy and Strategic Policies
Direksi berperan aktif dalam melakukan analisis pasar The Board of Directors plays an active role in conducting
dengan memantau perkembangan industri pembiayaan, market analysis by monitoring developments in the
tren kebutuhan nasabah, dinamika kompetisi, serta kondisi financing industry, customer demand trends, competitive
makroekonomi dan regulasi yang relevan. Berdasarkan dynamics, and relevant macroeconomic and regulatory
hasil analisis tersebut, Direksi mengidentifikasi peluang conditions. Based on the results of this analysis, the Board
pertumbuhan yang selaras dengan kompetensi inti of Directors identifies growth opportunities that are in
perusahaan dan ekosistem Grup BRI, termasuk peluang line with the company’s core competencies and the BRI
pengembangan produk, perluasan segmen pasar, Group ecosystem, including opportunities for product
dan optimalisasi kanal distribusi. Selanjutnya, Direksi development, market segment expansion, and distribution
menetapkan prioritas strategi perusahaan melalui channel optimization. Furthermore, the Board of Directors
pembahasan dalam rapat Direksi dan komite terkait sets the company’s strategic priorities through discussions
dengan mempertimbangkan aspek risiko, kapasitas in Board of Directors and related committee meetings,
permodalan, kesiapan operasional, serta potensi kontribusi taking into account aspects of risk, capital capacity,
terhadap kinerja dan keberlanjutan perusahaan. Proses operational readiness, and potential contributions to the
ini memastikan setiap inisiatif strategis dijalankan secara company’s performance and sustainability. This process
terarah, terukur, dan mendukung pencapaian target jangka ensures that every strategic initiative is carried out in
pendek maupun jangka panjang perusahaan. a focused and measurable manner and supports the
achievement of the company’s short-term and long-term
targets.
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Laporan Manajemen
Management Report
Dalam merumuskan dan mengimplementasikan strategi In formulating and implementing these strategies, the
tersebut, Direksi menjalankan koordinasi yang intensif dan Board of Directors conducts intensive and structured
terstruktur dengan unit bisnis, fungsi manajemen risiko, coordination with business units, risk management
serta pemangku kepentingan lainnya melalui forum rapat functions, and other stakeholders through strategic
strategis, komite-komite Direksi, dan mekanisme pelaporan meetings, Board committees, and periodic reporting
berkala. Dalam proses tersebut, Direksi memastikan mechanisms. In this process, the Board of Directors
setiap masukan dari unit bisnis terkait peluang pasar ensures that all input from business units regarding market
dan kebutuhan operasional dikaji secara komprehensif, opportunities and operational needs is comprehensively
sementara fungsi manajemen risiko memberikan penilaian reviewed, while the risk management function assesses
atas potensi risiko dan mitigasinya. Selain itu, Direksi juga potential risks and their mitigation. In addition, the Board
mempertimbangkan pandangan dari fungsi pendukung of Directors also considers the views of support functions
dan arahan pemegang saham serta kebijakan BRI Grup, and shareholder directives as well as BRI Group policies,
sehingga strategi yang dirumuskan bersifat terintegrasi, so that the strategies formulated are integrated, balanced
seimbang antara pertumbuhan dan kehati-hatian, serta between growth and prudence, and can be implemented
dapat diimplementasikan secara efektif di seluruh lini effectively across all lines of the organization.
organisasi.
Direksi memastikan bahwa seluruh strategi yang The Board of Directors ensures that all strategies formulated
dirumuskan dan diimplementasikan tetap konsisten and implemented remain consistent with the principle of
dengan prinsip kehati-hatian (prudential financing) prudential financing through the application of integrated
melalui penerapan manajemen risiko yang terintegrasi risk management at every stage of decision-making. Every
dalam setiap tahap pengambilan keputusan. Setiap strategic initiative is preceded by a comprehensive risk
inisiatif strategis didahului dengan analisis risiko yang analysis, covering credit, liquidity, operational, legal, and
komprehensif, mencakup aspek kredit, likuiditas, reputational aspects, and is aligned with the company’s
operasional, hukum, dan reputasi, serta diselaraskan financing policies, risk limits, and risk appetite. The Board
dengan kebijakan pembiayaan, limit risiko, dan risk appetite of Directors also ensures the independent involvement
perusahaan. Direksi juga memastikan keterlibatan fungsi of risk management, compliance, and internal audit
manajemen risiko, kepatuhan, dan audit internal secara functions in the evaluation and monitoring process, as
independen dalam proses evaluasi dan pemantauan, serta well as conducting periodic reviews of the quality of the
melakukan peninjauan berkala atas kualitas portofolio financing portfolio. Thus, business growth can be achieved
pembiayaan. Dengan demikian, pertumbuhan bisnis dapat sustainably without neglecting financial stability and
dicapai secara berkelanjutan tanpa mengabaikan stabilitas applicable regulatory requirements.
keuangan dan ketentuan regulasi yang berlaku.
Peranan Direksi dalam Memastikan Implementasi Strategi
Perusahaan
The Role of the Board of Directors in Ensuring the Implementation of the Company’s Strategy
Direksi memastikan pelaksanaan strategi Perusahaan The Board of Directors ensures that the company’s
berlangsung secara efektif dan tepat sasaran melalui strategy is implemented effectively and accurately through
penyusunan rencana kerja dan anggaran yang terstruktur, the preparation of structured work plans and budgets,
penjabaran arah strategis ke dalam indikator kinerja the translation of strategic directions into measurable
utama yang terukur, serta pemantauan kinerja secara key performance indicators, and continuous performance
berkelanjutan melalui rapat Direksi dan forum manajemen. monitoring through Board meetings and management
Dalam pelaksanaannya, Direksi secara berkala melakukan forums. In its implementation, the Board of Directors
penelaahan atas realisasi program strategis, perkembangan periodically reviews the realization of strategic programs,
kualitas portofolio, serta capaian sasaran bisnis, yang portfolio quality developments, and business target
disertai dengan langkah korektif apabila terdapat achievements, accompanied by corrective measures if
penyimpangan dari rencana yang telah ditetapkan. Upaya there are deviations from the established plans. These
tersebut didukung oleh penguatan fungsi pengendalian efforts are supported by the strengthening of internal
internal, manajemen risiko, dan kepatuhan, serta koordinasi control, risk management, and compliance functions, as
lintas unit kerja guna memastikan seluruh pelaksanaan well as cross-unit coordination to ensure that all policy
kebijakan sejalan dengan tujuan perusahaan dan arah implementations are in line with the company’s objectives
kebijakan BRI Grup. and the direction of BRI Group’s policies.
Pengawasan atas implementasi strategi di seluruh unit Supervision of strategy implementation across all work
kerja dilakukan dengan memanfaatkan sistem pengukuran units is carried out using an integrated performance
kinerja yang terintegrasi, mencakup indikator kinerja measurement system, which includes key performance
utama yang diturunkan dari Rencana Bisnis dan Rencana indicators derived from the Business Plan and the
Kerja dan Anggaran Perusahaan (RKAP), laporan Company’s Work and Budget Plan (RKAP), periodic
kinerja periodik, serta dashboard manajemen yang performance reports, and management dashboards
menyajikan informasi keuangan dan non-keuangan secara that present comprehensive financial and non-financial
komprehensif. Dalam proses evaluasi, Direksi mencermati information. In the evaluation process, the Board of
berbagai indikator kinerja utama, antara lain pertumbuhan Directors examines various key performance indicators,
pembiayaan, tingkat profitabilitas, kualitas pembiayaan including financing growth, profitability, financing
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Finance
yang tercermin dari non-performing financing (NPF), quality as reflected in non-performing financing (NPF),
efisiensi operasional, serta kemajuan pelaksanaan program operational efficiency, and progress in implementing
strategis dan inisiatif digital. Hasil pemantauan tersebut strategic programs and digital initiatives. The results of this
dibahas secara mendalam dalam rapat Direksi, komite- monitoring are discussed in depth at Board of Directors
komite terkait, dan laporan pengendalian risiko, sehingga meetings, relevant committees, and risk control reports,
pelaksanaan strategi dapat dijaga tetap konsisten, terarah, so that strategy implementation can be kept consistent,
dan sesuai dengan prinsip kehati-hatian. focused, and in line with the principle of prudence.
Untuk mendukung keberhasilan implementasi strategi, To support the successful implementation of the strategy,
Direksi memastikan ketersediaan sumber daya yang the Board of Directors ensures the availability of adequate
memadai melalui perencanaan yang terintegrasi antara resources through integrated planning between business
rencana bisnis, rencana kerja dan anggaran, serta plans, work plans and budgets, as well as long-term
perencanaan jangka panjang perusahaan. Kesiapan sumber corporate planning. Human resource readiness is realized
daya manusia diwujudkan melalui penguatan struktur through strengthening the organizational structure,
organisasi, peningkatan kompetensi, serta penempatan improving competencies, and placing talent in line with
talenta yang selaras dengan kebutuhan strategis. Dari strategic needs. From a technological perspective,
aspek teknologi, Direksi mendorong pengembangan dan the Board of Directors encourages the development
optimalisasi sistem informasi serta infrastruktur digital guna and optimization of information systems and digital
meningkatkan efisiensi proses dan kualitas pengambilan infrastructure to improve process efficiency and decision-
keputusan. Sementara itu, keberlanjutan pendanaan dijaga making quality. Meanwhile, funding sustainability
melalui pengelolaan modal dan likuiditas yang prudent, is maintained through prudent capital and liquidity
perencanaan pendanaan yang berkesinambungan, serta management, continuous funding planning, and consistent
pemantauan rasio keuangan secara konsisten, sehingga monitoring of financial ratios, so that all strategic initiatives
seluruh inisiatif strategis dapat dijalankan secara optimal can be carried out optimally and sustainably.
dan berkelanjutan.
Kinerja Perusahaan
Company Performance
Kinerja Keuangan
Financial Performance
Direksi secara aktif melakukan penyesuaian strategi ketika The Board of Directors actively adjusts its strategy when
terjadi perubahan signifikan dalam kondisi ekonomi, there are significant changes in economic conditions,
regulasi, maupun risiko pembiayaan melalui pemantauan regulations, or financing risks by regularly monitoring
berkala atas indikator makroekonomi, perkembangan macroeconomic indicators, developments in the financing
industri pembiayaan, kebijakan regulator, serta kualitas industry, regulatory policies, and the quality of the
portofolio perusahaan. Penyesuaian strategi dilakukan company’s portfolio. Strategic adjustments are made
dengan mengevaluasi kembali rencana bisnis, kebijakan by reevaluating business plans, financing policies, risk
pembiayaan, risk appetite, serta prioritas segmen dan appetite, and segment and product priorities, so that
produk, sehingga perusahaan tetap adaptif, menjaga the company remains adaptive, maintains its principle of
prinsip kehati-hatian, dan mampu mempertahankan kinerja prudence, and is able to maintain sustainable performance
yang berkelanjutan di tengah dinamika lingkungan usaha. amid the dynamics of the business environment.
Dalam pelaksanaannya, sejumlah indikator kinerja pada In practice, a number of performance indicators in 2025
tahun 2025 menunjukkan pencapaian yang melampaui show achievements that exceed targets, particularly in
target, khususnya pada inisiatif strategis, yaitu : strategic initiatives, namely:
1. Pengembangan Joint Financing; 1. Joint Financing Development;
2. Pengembangan Auto Loan Super Apps (BRIvo 3.0 2. Auto Loan Super Apps Development (BRIvo 3.0
Konsumer; dan Consumer; and
3. Framework Human Capital BRI Group. 3. BRI Group Human Capital Framework.
Pencapaian tersebut tercermin dari keberhasilan This achievement is reflected in the company’s success in
perusahaan dalam merealisasikan berbagai inisiatif realizing various key strategic initiatives faster and more
strategis utama lebih cepat dan lebih efektif dari yang effectively than planned. This success was driven by clear
direncanakan. Keberhasilan ini didorong oleh arah direction from the Board of Directors, solid coordination
kebijakan Direksi yang jelas, koordinasi lintas unit across work units, utilization of BRI Group synergies, and
kerja yang solid, pemanfaatan sinergi BRI Grup, serta support for digital transformation that improved process
dukungan transformasi digital yang meningkatkan efisiensi efficiency and decision-making quality. In addition,
proses dan kualitas pengambilan keputusan. Selain itu, strengthened risk management and resource readiness
penguatan manajemen risiko dan kesiapan sumber daya have ensured that the implementation of strategic
turut memastikan implementasi inisiatif strategis berjalan initiatives runs optimally and has a positive impact on the
optimal dan memberikan dampak positif terhadap kinerja company’s financial and operational performance.
keuangan dan operasional perusahaan.
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Laporan Manajemen
Management Report
Pencapaian Target dan Realisasi 2025 Achievement of Targets and Realization 2025
Perusahaan telah menetapkan target kinerja operasional The Company has set operational and financial performance
dan keuangan untuk tahun 2025 yang disusun secara targets for 2025 which are prepared realistically while still
realistis dengan tetap memperhatikan kondisi ekonomi taking into account national economic conditions, financing
nasional, dinamika industri pembiayaan, serta profil risiko industry dynamics, and corporate risk profile. These targets
perusahaan. Target tersebut mencakup pertumbuhan include growth in financing disbursement, asset quality
penyaluran pembiayaan, pengelolaan kualitas aset, serta management, and the achievement of sustainable financial
pencapaian kinerja keuangan yang berkelanjutan. performance.
Pada tahun 2025, Perusahaan menargetkan penyaluran In 2025, the Company targeted financing disbursements of
pembiayaan sebesar Rp3,68 triliun, dengan fokus pada Rp3.68 trillion, with a focus on a high-quality portfolio and
portofolio yang berkualitas dan tingkat risiko yang well-managed risk levels. Actual financing disbursements
terkelola dengan baik. Realisasi penyaluran pembiayaan totaled Rp2.64 trillion, or 71.7% of the set target. This
tercatat sebesar Rp2,64 triliun, atau mencapai 71,7% achievement reflects the Company’s efforts to balance
dari target yang telah ditetapkan. Pencapaian ini growth with the principle of prudence amid competitive
mencerminkan upaya Perusahaan dalam menyeimbangkan market conditions.
antara pertumbuhan dan prinsip kehati-hatian di tengah
kondisi pasar yang kompetitif.
Dari sisi posisi keuangan, Perusahaan menargetkan total In terms of financial position, the Company is targeting
aset sebesar Rp6,98 triliun pada akhir tahun 2025. Realisasi total assets of Rp6.98 trillion by the end of 2025. Total
total aset tercatat sebesar Rp5,42 triliun atau setara assets reached Rp5.42 trillion, or 77.6% of the target, with
dengan 77,6% dari target, dengan struktur permodalan dan capital structure and liquidity remaining stable. Meanwhile,
likuiditas yang tetap terjaga. Sementara itu, Perusahaan the Company also targeted revenue of Rp1.44 trillion, with
juga menargetkan pendapatan sebesar Rp1,44 triliun, actual revenue of Rp1.23 trillion, or 85.3% of the target.
dengan realisasi sebesar Rp1,23 triliun, atau setara dengan
85,3% dari target.
Pada kinerja laba rugi, Perusahaan menargetkan laba In terms of profit and loss performance, the Company
bersih tahun 2025 sebesar Rp110,9 miliar Realisasi laba targeted a net profit of Rp110.9 billion for 2025. The realized
bersih tercatat sebesar Rp90,88 miliar, atau setara net profit was recorded at Rp90.88 billion, equivalent to
dengan 81,9% dari target yang telah ditetapkan. Capaian 81.9% of the set target. This achievement indicates that the
ini menunjukkan kinerja Perusahaan masih menghadapi Company still faces challenges in meeting its set targets.
tantangan dalam mencapai target yang telah ditetapkan. Nevertheless, the Company continues to strive to maintain
Meskipun demikian, Perusahaan tetap berupaya dalam operational stability through operational cost control
menjaga stabilitas operasional melalui pengendalian biaya and disciplined financing risk management. Overall, the
operasional, serta pengelolaan risiko pembiayaan yang Board of Directors assesses that the 2025 performance
disiplin. Secara keseluruhan, Direksi menilai bahwa realisasi results provide a sufficient foundation for the Company
kinerja tahun 2025 memberikan landasan yang memadai to continue improving and strengthening its strategies to
bagi Perusahaan untuk terus melakukan perbaikan dan drive more optimal performance in the coming period.
penguatan strategi guna mendorong pencapaian kinerja
yang lebih optimal pada periode mendatang.
Kendala yang Dihadapi dan Penyelesaiannya
Obstacles Faced and Its Resolution
Perusahaan menghadapi sejumlah tantangan utama dalam The Company faces several key challenges in executing
pelaksanaan strategi, antara lain dari sisi pendanaan dalam its strategy, particularly in maintaining healthy liquidity
menjaga likuiditas yang sehat di tengah kondisi pasar amid dynamic market conditions. On the competitive
yang dinamis. Dari sisi persaingan, industri pembiayaan front, the financing industry is experiencing intensifying
dihadapkan pada kompetisi yang semakin ketat baik competition from both traditional financing companies
dari perusahaan pembiayaan lain maupun lembaga and digital financial nstitutions. This was reflected in
keuangan berbasis digital. Kondisi ini tercermin pada the Company's margin level, which remained below the
tingkat margin Perusahaan yang masih berada di bawah industry average, prompting the Company to reassess
rata-rata industri, sehingga mendorong Perusahaan its pricing strategy through a required yield approach.
untuk meninjau kembali strategi penetapan harga melalui Portfolio quality also remains a key focus, particularly in
pendekatan required yield. Tantangan kualitas portofolio managing financing risk amid economic slowdown and
juga menjadi perhatian, khususnya dalam menjaga tingkat potential deterioration in borrowers’ repayment capacity.
risiko pembiayaan di tengah perlambatan ekonomi dan In addition, evolving regulatory requirements require the
potensi penurunan kemampuan bayar debitur. Selain itu, Company to continuously strengthen compliance, systems,
perubahan dan penyesuaian regulasi menuntut perusahaan and business processes to remain aligned with prudential
untuk terus memperkuat kepatuhan, sistem, dan proses principles and applicable regulations, without constraining
bisnis agar tetap sejalan dengan prinsip kehati-hatian business growth.
serta ketentuan yang berlaku, tanpa menghambat upaya
pertumbuhan usaha.
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Direksi mengelola risiko pembiayaan secara terintegrasi The Board of Directors manages financing risks in an
melalui penerapan kerangka manajemen risiko yang integrated manner through the implementation of a
komprehensif dan selaras dengan prinsip kehati- comprehensive risk management framework that is
hatian serta ketentuan regulator. Risiko kredit dikelola aligned with the principles of prudence and regulatory
melalui penguatan proses underwriting, penerapan risk requirements. Credit risk is managed through the
scoring, pemantauan kualitas portofolio secara berkala, strengthening of underwriting processes, the application
serta penanganan dini terhadap potensi pembiayaan of risk scoring, regular monitoring of portfolio quality, and
bermasalah. Risiko pendanaan dikendalikan dengan early handling of potential problem financing. Funding
pengelolaan likuiditas dan struktur pendanaan yang risk is controlled through prudent liquidity and funding
pruden, termasuk diversifikasi sumber pendanaan dan structure management, including diversification of
pengendalian biaya dana. Sementara itu, risiko operasional funding sources and control of funding costs. Meanwhile,
dikelola melalui penyempurnaan proses bisnis, penguatan operational risk is managed through business process
pengendalian internal, pemanfaatan teknologi informasi, improvement, strengthening internal controls, utilization
serta peningkatan kompetensi sumber daya manusia. of information technology, and enhancement of human
Seluruh upaya tersebut dilakukan secara berkelanjutan resource competencies. All of these efforts are carried out
untuk menjaga stabilitas usaha, kualitas aset, dan on an ongoing basis to maintain business stability, asset
keberlangsungan kinerja perusahaan. quality, and the company’s performance sustainability.
Direksi melakukan berbagai upaya mitigasi untuk The Board of Directors has implemented various mitigation
memastikan kendala yang dihadapi tidak berdampak measures to ensure that the obstacles faced do not have
signifikan terhadap kinerja perusahaan. Dalam menghadapi a significant impact on the company’s performance. In
risiko kredit, Direksi memperketat kebijakan pembiayaan dealing with credit risk, the Board of Directors tightened
melalui penyempurnaan proses underwriting, penguatan its financing policy by improving the underwriting process,
risk scoring, serta peningkatan kualitas monitoring strengthening risk scoring, and enhancing the quality
dan collection secara dini. Dari sisi pendanaan, Direksi of early monitoring and collection. In terms of funding,
mengelola struktur pendanaan secara pruden dengan the Board of Directors managed the funding structure
menjaga kecukupan likuiditas, melakukan diversifikasi prudently by maintaining sufficient liquidity, diversifying
sumber pendanaan, serta memperkuat sinergi dengan funding sources, and strengthening synergies with the
BRI Grup guna memastikan ketersediaan dana yang BRI Group to ensure the availability of sustainable funds.
berkelanjutan. Untuk mengantisipasi risiko operasional To anticipate operational risks and competitive challenges,
dan tantangan persaingan, Direksi mendorong optimalisasi the Board of Directors encourages the optimization of
proses bisnis melalui digitalisasi, peningkatan kompetensi business processes through digitalization, improvement
SDM, serta penguatan pengendalian internal dan of human resource competencies, and strengthening of
kepatuhan terhadap regulasi. Selain itu, Direksi secara internal controls and regulatory compliance. In addition,
berkala melakukan evaluasi strategi dan penyesuaian the Board of Directors periodically evaluates strategies
kebijakan agar tetap adaptif terhadap dinamika ekonomi and adjusts policies to remain adaptive to economic and
dan regulasi, sehingga kinerja perusahaan dapat terjaga regulatory dynamics, so that the company’s performance
secara berkelanjutan. can be maintained on an ongoing basis.
Hal-Hal Penting yang Diperkirakan Terjadi Pada Masa Mendatang
dan Prospek Usaha
Key Events Expected to Occur in the Future and Business Prospects
BRI Finance memandang prospek usaha ke depan tetap BRI Finance views the future business outlook as remaining
positif, didukung oleh peluang pertumbuhan pada positive, supported by growth opportunities in MSME
pembiayaan UMKM seiring penguatan sektor produktif financing in line with the strengthening of the productive
dan dukungan ekosistem Grup BRI. Melalui pendekatan sector and the support of the BRI Group ecosystem.
pembiayaan yang selektif dan terintegrasi, Perusahaan Through a selective and integrated financing approach,
berupaya meningkatkan kontribusi segmen ini dengan the Company seeks to increase the contribution of this
tetap menjaga kualitas portofolio. segment while maintaining the quality of its portfolio.
Digitalisasi pembiayaan menjadi pendorong utama The digitization of financing is a key driver of increased
peningkatan efisiensi dan daya saing, melalui efficiency and competitiveness, through the development
pengembangan proses digital end-to-end, pemanfaatan of end-to-end digital processes, the use of data analytics,
data analytics, serta integrasi sistem yang mendukung and the integration of systems that support service speed
kecepatan layanan dan kualitas pengambilan keputusan. Di and quality of decision-making. In addition, opportunities
samping itu, peluang peningkatan pembiayaan kendaraan for increased vehicle financing remain open, especially in
tetap terbuka, terutama pada segmen dengan profil risiko segments with well-managed risk profiles and growing
yang terkelola dengan baik dan kebutuhan mobilitas community mobility needs.
masyarakat yang terus berkembang.
Perusahaan juga terus mendorong inovasi produk The Company also continues to drive innovative financing
pembiayaan yang adaptif terhadap kebutuhan nasabah, products that are adaptive to customer needs, including
termasuk melalui kolaborasi dengan fintech dan lembaga through collaboration with fintech and digital financial
keuangan digital guna memperluas jangkauan pasar dan institutions to expand market reach and improve
meningkatkan efisiensi operasional. Namun demikian, operational efficiency. However, increasingly stringent
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Laporan Manajemen
Management Report
penerapan regulasi yang semakin ketat serta perubahan regulations and changing consumer preferences require
preferensi konsumen menuntut penguatan manajemen strengthening risk management, compliance, and service
risiko, kepatuhan, dan kualitas layanan. Dengan strategi quality. With an adaptive strategy based on the principle
yang adaptif dan berlandaskan prinsip kehati-hatian, BRI of prudence, BRI Finance is optimistic that it can maintain
Finance optimistis dapat menjaga pertumbuhan usaha healthy and sustainable business growth.
yang sehat dan berkelanjutan.
Proyeksi Kinerja Tahun 2026
Performance Projection for 2026
Direksi memandang prospek industri multifinance dalam The Board of Directors views the prospects for the
beberapa tahun ke depan tetap menjanjikan namun multifinance industry in the coming years as promising
kompetitif, seiring dengan pemulihan dan pertumbuhan but competitive, in line with the recovery and growth of
ekonomi nasional yang didukung oleh stabilitas konsumsi the national economy supported by stable domestic
domestik dan aktivitas usaha. Tren pembiayaan non- consumption and business activity. The trend of
produktif, khususnya pembiayaan kendaraan dan consumer financing, particularly vehicle and multipurpose
multiguna, diperkirakan masih akan tumbuh sejalan dengan financing, is expected to continue to grow in line with
meningkatnya mobilitas masyarakat dan kebutuhan increased community mobility and household financing
pembiayaan rumah tangga, meskipun akan dihadapkan needs, despite facing challenges in interest rates and
pada tantangan suku bunga dan daya beli. purchasing power.
Di sisi lain, pembiayaan produktif dinilai memiliki potensi On the other hand, productive financing is considered to
yang semakin kuat, terutama untuk segmen UMKM dan have increasingly strong potential, especially for the MSME
sektor-sektor prioritas yang didorong oleh kebijakan segment and priority sectors driven by government policies
pemerintah dan sinergi dengan perbankan. Dalam konteks and synergy with banks. In this context, the Board of
tersebut, Direksi menilai bahwa peluang pertumbuhan akan Directors believes that growth opportunities will be more
lebih optimal bagi perusahaan pembiayaan yang mampu optimal for financing companies that are able to apply the
menerapkan prinsip kehati-hatian, mengelola risiko secara principle of prudence, manage risk in a disciplined manner,
disiplin, memanfaatkan digitalisasi, serta menyesuaikan take advantage of digitalization, and adjust their business
strategi bisnis dengan dinamika pasar dan regulasi yang strategies to the dynamics of the market and evolving
terus berkembang. regulations.
Kinerja Keberlanjutan BRI Finance
BRI Finance Sustainability Performance
Sepanjang tahun berjalan, Perusahaan telah melaksanakan Throughout the year, the Company has implemented
berbagai inisiatif keberlanjutan yang mencakup aspek various sustainability initiatives covering social, governance,
sosial, tata kelola, dan lingkungan. Dari aspek sosial, and environmental aspects. From a social perspective, the
Perusahaan terus memperluas pembiayaan produktif serta Company continues to expand productive financing and
meningkatkan perlindungan dan literasi keuangan bagi improve financial protection and literacy for consumers.
konsumen. Dari sisi tata kelola, Perusahaan memperkuat In terms of governance, the Company strengthens the
penerapan prinsip Good Corporate Governance melalui implementation of Good Corporate Governance principles
penguatan pengendalian internal, manajemen risiko, serta through strengthening internal controls, risk management,
peningkatan kepatuhan terhadap regulasi. Selain itu, and improving regulatory compliance. In addition, the
Perusahaan mulai menginternalisasi aspek Environmental, Company has begun to internalize Environmental, Social,
Social, and Governance (ESG) sebagai bagian dari and Governance (ESG) aspects as part of its preparations
persiapan adopsi IFRS S1 dan S2, sejalan dengan arah for the adoption of IFRS S1 and S2, in line with national
kebijakan nasional melalui rencana amandemen POJK policy direction through the planned amendment to POJK
51. Sementara itu, pada aspek lingkungan, Perusahaan 51. Meanwhile, on the environmental aspect, the Company
mendorong efisiensi operasional melalui digitalisasi proses is promoting operational efficiency through the digitization
bisnis dan pengurangan penggunaan kertas. Dampak dari of business processes and the reduction of paper use. The
berbagai inisiatif tersebut diukur melalui indikator kinerja impact of these various initiatives is measured through key
utama, antara lain pertumbuhan pembiayaan produktif, performance indicators, including productive financing
tingkat kepatuhan, hasil penilaian GCG, serta efisiensi biaya growth, compliance levels, GCG assessment results, and
dan operasional, yang secara keseluruhan menunjukkan cost and operational efficiency, which overall show a
kontribusi positif terhadap kinerja dan keberlanjutan positive contribution to the Company’s performance and
Perusahaan. sustainability.
BRI Finance mengelola dan memitigasi risiko keberlanjutan BRI Finance manages and mitigates sustainability risks in
dalam portofolio pembiayaan dengan mengintegrasikan its financing portfolio by integrating environmental, social,
aspek lingkungan, sosial, dan tata kelola (ESG) ke dalam and governance (ESG) aspects into its risk management
kerangka manajemen risiko dan proses pembiayaan. framework and financing processes. This integration is
Integrasi tersebut dilakukan melalui penerapan uji carried out through the application of feasibility tests and
kelayakan dan penilaian risiko yang mencakup kepatuhan risk assessments that cover regulatory compliance, social
terhadap regulasi, dampak sosial, serta potensi risiko impact, and potential environmental risks to debtors. The
lingkungan pada debitur. Perusahaan juga menerapkan Company also applies the principle of prudence through
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prinsip kehati-hatian melalui penetapan kriteria debitur, the establishment of borrower criteria, regular portfolio
pemantauan portofolio secara berkala, penguatan monitoring, strengthening of internal controls, and risk
pengendalian internal, serta mekanisme mitigasi risiko, mitigation mechanisms, including limiting exposure to
termasuk pembatasan eksposur pada sektor-sektor high-risk sectors. In addition, the Company manages
berisiko tinggi. Selain itu, Perusahaan mengelola risiko sustainability risks through the implementation of Business
keberlanjutan melalui penerapan Business Continuity Continuity Management (BCM), including vulnerability
Management (BCM), termasuk analisis wilayah rawan analysis and the preparation of a Business Continuity Plan
serta penyusunan Business Continuity Plan (BCP) sebagai (BCP) as an instrument for business recovery in emergency
instrumen pemulihan kegiatan usaha dalam kondisi conditions, such as natural disasters. These efforts are
darurat, seperti bencana alam. Upaya tersebut didukung supported by increased human resource capacity and
oleh peningkatan kapasitas sumber daya manusia dan continuous monitoring, so that sustainability risks can
pengawasan berkelanjutan, sehingga risiko keberlanjutan be managed effectively and in line with the Company’s
dapat dikelola secara efektif dan selaras dengan tujuan sustainable growth objectives.
pertumbuhan Perusahaan yang berkelanjutan.
Komitmen Terhadap Tata Kelola Perusahaan
Commitment to Corporate Governance
Direksi menegaskan komitmennya untuk menerapkan The Board of Directors affirms its commitment to
prinsip-prinsip Tata Kelola Perusahaan yang Baik (Good consistently and sustainably implementing the principles
Corporate Governance/GCG) secara konsisten dan of Good Corporate Governance (GCG) at all levels of the
berkelanjutan di seluruh tingkat organisasi. Komitmen organization. This commitment is manifested through
tersebut diwujudkan melalui penetapan kebijakan, the establishment of clear policies, guidelines, and
pedoman, serta standar operasional yang jelas dan selaras operational standards that are in line with applicable
dengan ketentuan peraturan perundang-undangan yang laws and regulations. The Board of Directors ensures that
berlaku. Direksi memastikan bahwa setiap aktivitas usaha all business activities are carried out by promoting the
dijalankan dengan mengedepankan prinsip transparansi, principles of transparency, accountability, responsibility,
akuntabilitas, responsibilitas, independensi, dan kewajaran independence, and fairness in order to support the
guna mendukung pencapaian kinerja yang berkelanjutan achievement of sustainable performance and maintain the
serta menjaga kepercayaan pemangku kepentingan. trust of stakeholders.
Untuk memastikan efektivitas penerapan GCG, Direksi To ensure the effectiveness of GCG implementation, the
memperkuat mekanisme pengawasan berlapis yang Board of Directors strengthens multi-layered oversight
mencakup peran komite di bawah Dewan Komisaris, fungsi mechanisms that include the role of committees under
pengendalian internal, manajemen risiko, serta pelaksanaan the Board of Commissioners, internal control functions,
audit internal secara berkala. Selain itu, Direksi secara aktif risk management, and the implementation of periodic
menumbuhkan budaya kepatuhan dan integritas melalui internal audits. In addition, the Board of Directors actively
program sosialisasi dan pelatihan berkelanjutan, serta fosters a culture of compliance and integrity through
penerapan sistem pelaporan dan Whistleblowing System ongoing socialization and training programs, as well as the
sebagai sarana pengaduan atas dugaan pelanggaran. implementation of a reporting system and Whistleblowing
Melalui pendekatan yang terintegrasi tersebut, Direksi System as a means of reporting alleged violations. Through
meyakini bahwa penerapan GCG dapat berjalan secara this integrated approach, the Board of Directors believes
efektif dan menjadi bagian dari budaya kerja di seluruh lini that the implementation of GCG can run effectively and
organisasi. become part of the work culture across all lines of the
organization.
Penerapan Tata Kelola Perusahaan yang Baik Implementation of Good Corporate Governance
Penerapan Tata Kelola Perusahaan yang Baik di Perusahaan The implementation of Good Corporate Governance in the
dilaksanakan dengan mengacu pada prinsip-prinsip GCG Company is carried out with reference to GCG principles
serta ketentuan regulator yang berlaku. Direksi memastikan and applicable regulatory provisions. The Board of
bahwa struktur, proses, dan mekanisme tata kelola telah Directors ensures that the governance structure, processes,
berjalan secara memadai dan mendukung pengelolaan and mechanisms are functioning adequately and support
perusahaan yang sehat, prudent, dan berorientasi pada sound, prudent, and business sustainability-oriented
keberlanjutan usaha. management of the company.
Pencapaian Penerapan Tata Kelola Perusahaan yang Achievement of Good Corporate Governance
Baik Implementation
Sepanjang periode pelaporan, Perusahaan telah Throughout the reporting period, the Company has
menunjukkan kemajuan dalam penerapan Tata Kelola demonstrated progress in implementing Good Corporate
Perusahaan yang Baik, yang tercermin dari meningkatnya Governance, as reflected in increased compliance with
kepatuhan terhadap regulasi, efektivitas fungsi regulations, the effectiveness of internal control and
pengawasan dan pengendalian internal, serta konsistensi monitoring functions, and the consistent application of
penerapan prinsip GCG dalam pengambilan keputusan GCG principles in decision-making and business activities.
dan pelaksanaan kegiatan usaha. Pencapaian tersebut These achievements form the basis for the Company to
menjadi dasar bagi Perusahaan untuk terus melakukan continue to improve its governance on an ongoing basis in
penyempurnaan tata kelola secara berkelanjutan order to support healthy and ethical business growth.
guna mendukung pertumbuhan usaha yang sehat dan
berintegritas.
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Laporan Manajemen
Management Report
Penilaian Komite Di Bawah Direksi
Assessment of Committees under the Board of Directors
Atas nama Direksi, kami menyampaikan penghargaan atas On behalf of the Board of Directors, we would like to
kontribusi enam organ pendukung yang berperan dalam express our appreciation for the contributions of six
menunjang efektivitas pengelolaan Perusahaan, yaitu supporting bodies that play a role in supporting the
Komite Manajemen Aset dan Liabilitas (ALCO), Komite effectiveness of the Company’s management, namely the
Manajemen Risiko, Komite Pengarah Teknologi Informasi, Asset and Liability Management Committee (ALCO), the
Komite Pembiayaan, Komite Produk, serta Komite Human Risk Management Committee, the Information Technology
Capital. Keberadaan dan pelaksanaan fungsi komite- Steering Committee, the Financing Committee, the
komite tersebut telah selaras dengan ketentuan regulasi Product Committee, and the Human Capital Committee.
yang berlaku dan mendukung penguatan penerapan The existence and implementation of these committees’
prinsip Tata Kelola Perusahaan yang Baik. functions are in line with applicable regulations and
support the strengthening of the implementation of Good
Corporate Governance principles.
Sepanjang tahun 2025, Direksi melakukan evaluasi Throughout 2025, the Board of Directors evaluated
terhadap pelaksanaan tugas komite-komite di bawah the performance of the committees under the Board
Direksi untuk memastikan dukungan yang optimal terhadap of Directors to ensure optimal support for corporate
fungsi pengelolaan perusahaan. Evaluasi mencakup governance functions. The evaluation covered the quality
kualitas rekomendasi, kontribusi dalam perumusan dan of recommendations, contributions to policy formulation
pelaksanaan kebijakan, serta peran dalam pengelolaan and implementation, and roles in risk management
dan mitigasi risiko sesuai dengan kewenangan masing- and mitigation in accordance with their respective
masing. Hasil penilaian menunjukkan bahwa komite telah authorities. The results of the assessment show that the
menjalankan fungsinya secara memadai dan sesuai dengan committees have performed their functions adequately
piagam serta ketentuan internal yang berlaku. and in accordance with the applicable charters and internal
regulations.
Koordinasi yang efektif antara Direksi, komite, dan Effective coordination between the Board of Directors,
unit kerja terkait terjalin melalui mekanisme rapat dan committees, and relevant work units is established
pelaporan yang berkesinambungan, sehingga rekomendasi through continuous meetings and reporting mechanisms,
dapat ditindaklanjuti secara tepat waktu. Ke depan, Direksi enabling recommendations to be followed up in a
berkomitmen untuk terus meningkatkan efektivitas peran timely manner. Going forward, the Board of Directors is
komite melalui penguatan kualitas kajian, peningkatan committed to continuously improving the effectiveness
kompetensi, dan evaluasi berkala guna mendukung of the committees’ roles by strengthening the quality of
penerapan tata kelola yang baik serta pencapaian kinerja reviews, enhancing competencies, and conducting periodic
perusahaan yang berkelanjutan. evaluations to support the implementation of good
governance and the achievement of sustainable company
performance.
Perubahan Komposisi Anggota Direksi
Changes in the Board of Directors Composition
Di tahun 2025, terdapat perubahan komposisi anggota In 2025, there will be changes in the composition of the
Direksi Perusahaan. Susunan komposisi Direksi BRI Finance Company’s Board of Directors. The composition of BRI
hingga 31 Desember 2025 sebagai berikut: Finance’s Board of Directors until December 31, 2025 is as
follows:
Nama Jabatan
Name Position
Wahyudi Darmawan Direktur Utama I President Director
Primartono Gunawan Direktur Bisnis I Business Director
Ari Prayuwana Direktur Manajemen Risiko I Risk Management Director
Willy Halim Sugiardi* Direktur Operasional I Operations Director
*) Masa Jabatan Willy Halim Sugiardi sebagai Direktur Operasional efektif sampai dengan bulan Juni 2025.
*) Willy Halim Sugiardi's term as Chief Operating Officer is effective until June 2025.
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Penutup
Closing
Mewakili jajaran Direksi, kami menyampaikan terima kasih On behalf of the Board of Directors, we would like to
dan penghargaan kepada seluruh debitur, pemegang express our gratitude and appreciation to all debtors,
saham, serta para pemangku kepentingan atas kepercayaan shareholders, and stakeholders for their trust and support
dan dukungan yang diberikan kepada BRI Finance given to BRI Finance throughout 2025. This trust has
sepanjang tahun 2025. Kepercayaan tersebut menjadi become an important foundation for the Company in
landasan penting bagi Perusahaan dalam menjaga kinerja maintaining its performance and carrying out its business
dan menjalankan aktivitas usaha secara berkesinambungan activities in a sustainable manner amid the challenges of
di tengah tantangan industri pembiayaan. the financing industry.
Direksi juga menyampaikan apresiasi kepada seluruh Insan The Board of Directors also expressed its appreciation to all
BRI Finance atas komitmen, kerja keras, dan sinergi yang BRI Finance employees for their commitment, hard work,
ditunjukkan dalam mendukung pencapaian Perusahaan. and synergy in supporting the Company’s achievements.
Penghargaan yang sama kami sampaikan kepada Dewan We would also like to extend the same appreciation to the
Komisaris atas pengawasan, arahan, serta rekomendasi Board of Commissioners for their supervision, guidance,
konstruktif yang diberikan kepada Direksi dalam and constructive recommendations to the Board of
pengelolaan Perusahaan. Dengan dukungan seluruh pihak, Directors in managing the Company. With the support of
Perusahaan optimistis dapat terus memperkuat kualitas all parties, the Company is optimistic that it can continue
kinerja, meningkatkan layanan kepada nasabah, serta to strengthen its performance, improve customer service,
menjaga pertumbuhan usaha yang sehat dan berkelanjutan and maintain healthy and sustainable business growth in
ke depan. the future.
Jakarta, 10 April 2026
Jakarta, April 10 2026
Atas Nama Direksi
On behalf of the Board of Directors
WAHYUDI DARMAWAN
Direktur Utama
President Director
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Laporan Manajemen
Management Report
1
2
1 Ari Prayuwana
Direktur Manajemen Risiko
Risk Management Director
2 Sigit Murtiyoso
Komisaris Utama
President Commissioner
3 dr. Diah Defawati
Komisaris Independen
Independent Commissioner
4 Wahyudi Darmawan
Direktur Utama
President Director
5 Primartono Gunawan
Direktur Bisnis
Business Director
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Finance
5
4
3
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Laporan Manajemen
Management Report
Surat Pernyataan Anggota Dewan Komisaris
tentang Tanggung Jawab atas Laporan
Tahunan dan Laporan Keberlanjutan 2025
PT BRI Multifinance Indonesia
Statement of the Members of the Board of Commissioners on the Responsibility
for the 2025 Annual Report and Sustainability Report of PT BRI Multifinance
Indonesia
Kami yang bertanda tangan di bawah ini menyatakan We, the undersigned, testify that all information in the
bahwa semua informasi dalam Laporan Tahunan dan Annual Report and Sustainability Report of PT BRI
Laporan Keberlanjutan PT BRI Multifinance Indonesia Multifinance Indonesia for 2025 is presented in its entirety
tahun 2025 telah dimuat secara lengkap dan bertanggung and we are fully responsible for the correctness of the
jawab penuh atas kebenaran isi Laporan Tahunan dan contents in the Annual Report and Sustainability Report of
Laporan Keberlanjutan perusahaan. the Company.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness
Jakarta, 10 April 2026
Jakarta, April 10 2026
Dewan Komisaris
Board of Commissioners
SIGIT MURTIYOSO
Komisaris Utama
President Commissioner
dr. DIAH DEFAWATI
Komisaris Independen
Independent Commissioner
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Finance
Surat Pernyataan Anggota Direksi tentang
Tanggung Jawab atas Laporan Tahunan
dan Laporan Keberlanjutan 2025 PT BRI
Multifinance Indonesia
Statement of the Members of the Board of Directors on the Responsibility
for the 2025 Annual Report and Sustainability Report of PT BRI Multifinance
Indonesia
Kami yang bertanda tangan di bawah ini menyatakan We, the undersigned, testify that all information in the
bahwa semua informasi dalam Laporan Tahunan dan Annual Report and Sustainability Report of PT BRI
Laporan Keberlanjutan PT BRI Multifinance Indonesia Multifinance Indonesia for 2025 is presented in its entirety
tahun 2025 telah dimuat secara lengkap dan bertanggung and we are fully responsible for the correctness of the
jawab penuh atas kebenaran isi Laporan Tahunan dan contents in the Annual Report and Sustainability Report of
Laporan Keberlanjutan perusahaan. the Company.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness.
Jakarta, 10 April 2026
Jakarta, April 10 2026
Direksi
Board of Directors
WAHYUDI DARMAWAN
Direktur Utama
President Director
PRIMARTONO GUNAWAN ARI PRAYUWANA
Direktur Bisnis Direktur Manajemen Risiko
Business Director Risk Management Director
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03 Profil Perusahaan Company Profile
Page 61
Page 62
Profil Perusahaan
Company Profile
Identitas Perusahaan [GRI 2-1]
Corporate Identity
Nama Perusahaan [C.2]
Company Name PT BRI MULTIFINANCE INDONESIA
Logo Perusahaan Bidang Usaha
Company Logo Line of Business
Perusahaan Pembiayaan
Multifinance Company
Tanggal Pendirian Kepemilikan [C.3.c]
Date of Establishment Ownership [C.3.c]
PT Bank Rakyat Indonesia (Persero) Tbk –
07 Desember 1983 99,88%
December 07, 1983 Yayasan Kesejahteraan Pekerja Bank Rakyat
Indonesia Tbk – 0,12%
Dasar Hukum
Legal Basis
Perubahan Anggaran Dasar terakhir berdasarkan Akta Nomor 16 tanggal 30 Juni 2025 yang dibuat dihadapan
Arry Supratno, Sarjana Hukum, Notaris di Jakarta dan telah mendapat pemberitahuan dari Menteri Hukum dan Hak
Asasi Manusia Republik Indonesia dengan Surat Keputusan Nomor AHU-AH.01.09-0305596 pada tanggal 2 Juli 2025.
The latest amendment to the Articles of Association based on Deed Number 16 dated June 30, 2025, drawn up
before Arry Supratno, Bachelor of Law, Notary in Jakarta, and notified by the Minister of Law and Human Rights of
the Republic of Indonesia through Decree Number AHU-AH.01.09-0305596 on July 2, 2025.
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Modal Dasar Alamat Kantor Pusat [C.2]
Authorized Capital Head Office Address [C.2]
Menara BRILiaN Lantai 21, dan 22 /
Rp1.000.000.000.000,- BRILiaN Tower Floor 21st and 22nd,
(satu triliun rupiah / one trillion rupiah) Jl. Gatot Subroto Kav. 64 No. 177A,
Menteng Dalam, Tebet, Jakarta
Terbagi atas 1.000.000 saham, masing-masing bernilai nominal Selatan DKI Jakarta – 12870
Rp1.000.000,-
Divided into 1,000,000 shares, each with a par value of
Rp1,000,000,-
Modal Disetor Layanan Pelanggan
Paid-up Capital Customer Service
Rp450.000.000.000,-
(empat ratus lima puluh miliar rupiah / four hundred and
CALL BRIF
fifty billion rupiah) (021) 5083 5000
Terbagi atas 450.000 saham, masing-masing bernilai nominal
Rp1.000.000,-
Divided into 450,000 shares, each with a par value of
Rp1,000,000,-
Alamat Kontak
Contact Address
Situs Web Media Sosial
Website Sosial Media
https://www.brifinance.co.id/
Facebook : brifinance_id
Twitter / X : @brifinance_id
Email Instagram : @brifinance_id
contact.us@brifinance.co.id YouTube : brifinance_id
Tiktok : brifinance_id
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Profil Perusahaan
Company Profile
Skala Usaha Perusahaan [C.3]
Business Scale
Kepemilikan [C.3.c] Jumlah Aset [C.3.a]
Ownership Total Assets
• PT Bank Rakyat Indonesia (Persero) Tbk
99,88%
• Yayasan Kesejahteraan Pekerja Bank
Rakyat Indonesia Tbk
Rp
5,42
0,12% Triliun
Trillion
Jumlah Liabilitas [C.3.a] Jumlah Ekuitas [C.3.a]
Total Liabilities Total Equity
Rp
3,91 Triliun
Rp
1,51 Triliun
Trillion Trillion
Jumlah Pekerja [C.3.b] Jaringan Kerja [C.3.d]
Total Employees Business Network
• 1 Kantor Pusat
1 Head Office
920
• 27 Kantor Cabang
27 Branch Offices
• 13 Kantor Pemasaran
13 Marketing Offices
• >100 titik captive di kantor cabang BRI, di
seluruh wilayah Indonesia.
Orang >100 captive points at BRI branch offices
People
across Indonesia.
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Riwayat Singkat BRI Finance
Brief History of BRI Finance
PT BRI Multifinance Indonesia (BRI Finance) merupakan PT BRI Multifinance Indonesia (BRI Finance) is a subsidiary
entitas anak dari PT Bank Rakyat Indonesia Tbk (BRI) of BRI established in 1983 through Deed of Establishment
yang didirikan pada 1983 dengan nama PT Sari Usaha No. 7 dated August 2, 1983, made before Kartini Muljadi, SH,
Leasing, sebagai perusahaan patungan bersama PT Sanwa Notary in Jakarta under the name PT Sari Usaha Leasing
Bank Ltd, perusahaan perbankan asal Jepang. Pendirian as a joint venture with The Sanwa Bank Ltd, a Japanese
itu dilakukan berdasarkan Akta Pendirian No. 7 tanggal 2 banking company. Then, the Company changed its name
Agustus 1983 dibuat dihadapan Kartini Muljadi, SH., Notaris to PT Sanwa-BRI Leasing through the Deed of Amendment
di Jakarta. Nama Perusahaan kemudian diubah menjadi No. 156 dated November 22, 1983, made before Kartini
PT Sanwa-BRI Leasing berdasarkan Akta Perubahan Muljadi, SH, Notary in Jakarta.
No. 156 tanggal 22 November 1983 yang dibuat di hadapan
Kartini Muljadi, SH, Notaris di Jakarta.
Seiring pergantian nama menjadi PT Sanwa-BRI Subsequent to the name change to PT Sanwa-BRI Finance,
Finance, Perusahaan beroperasi dengan izin usaha the Company obtained a financing business license based
untuk menjalankan bisnis pembiayaan berdasarkan on the Decree of the Minister of Finance of the Republic
Surat Keputusan Menteri Keuangan Republik Indonesia of Indonesia No. 393/KMK.013/1991 dated April 26, 1991. In
No. 393/KMK.013/1991 tanggal 26 April 1991. Kemudian, 2008, the Company went through another name change to
pada 2008, Perusahaan berganti nama menjadi PT BTMU- PT BTMU-BRI Finance, following the merger carried out by
BRI Finance, dengan dilakukannya proses merger pihak the shareholder namely The UFJ Bank Ltd, Japan into The
pemegang saham yaitu The UFJ Bank Ltd, Jepang menjadi Bank of Tokyo-Mitsubishi UFJ Ltd. This process benefits
The Bank of Tokyo-Mitsubishi UFJ Ltd. Proses tersebut the Company with a strong network and financial support,
membuat Perusahaan memperoleh dukungan yang kuat thereby further strengthening the Company’s position in
dari segi jaringan kerja dan keuangan, hingga semakin the Indonesian financing industry.
mengukuhkan posisi Perusahaan pada industri pembiayaan
Indonesia.
Terjadi perubahan kepemilikan saham Perusahaan, seiring Then, the Company had a change in share ownership as
pembelian saham oleh The Bank of Tokyo Mitsubishi UFJ BRI purchased The Bank of Tokyo Mitsubishi UFJ Ltd’s
Ltd oleh BRI yang membuat Perusahaan berganti nama shares and thus the Company became PT BRI Multifinance
menjadi PT BRI Multifinance Indonesia hingga saat ini. Indonesia as of this date.
Pada Desember 2018, BRI selaku pemegang saham In December 2018, BRI as the shareholder initiated the first
menambah modal disetor tahap pertama sejumlah Rp100 phase of additional paid-up capital amounting to Rp100
miliar, sebagai upaya mendukung investasi sistem informasi billion as an effort to support investment in BRI Finance’s
BRI Finance dalam mengembangkan pembiayaan information system for consumer financing development.
konsumer. Penambahan modal tahap kedua dilakukan pada The second phase of additional capital was carried out
Agustus 2019, yaitu sejumlah Rp100 miliar, untuk investasi in August 2019, namely Rp100 billion for investment in
pengembangan aplikasi digital pembiayaan konsumer dan developing digital consumer financing applications and
penguatan permodalan. Kemudian, pada November 2020, strengthening capital. Then, in November 2020, BRI
BRI Finance kembali mendapat tambahan modal disetor Finance received the third phase of additional paid-in
tahap ketiga dari BRI sejumlah Rp195 miliar, ditujukan capital from BRI amounting to Rp195 billion to increase the
bagi peningkatan penyaluran pembiayaan consumer dan distribution of consumer financing and operational leases.
pengembangan produk sewa operasi.
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Profil Perusahaan
Company Profile
BRI Finance memperkuat struktur pendanaan yang BRI Finance further strengthened its funding structure
dimiliki dengan melakukan penawaran umum Obligasi I through the public offering of BRI Finance Bond I Year
BRI Finance Tahun 2022, yang mendapat respons sangat 2022, which was well-received by the market with
positif dari pasar, mencapai oversubscribed hingga oversubscriptions reaching 147%. Such an encouraging
147%. Respons positif ini sekaligus membuktikan tingkat response demonstrates the high degree of confidence
kepercayaan yang tinggi dari para pemangku kepentingan from stakeholders in BRI Finance’s business potential
atas potensi dan pertumbuhan bisnis BRI Finance. and growth.
Pada 2022, sejalan dengan program pemerintah Indonesia In support of the Indonesian government’s program to
untuk mengurangi emisi menuju carbon neutral 2060, reduce emissions towards carbon neutrality in 2060, BRI
BRI Finance mulai menyalurkan sebagian portofolio Finance 2022 started allocating a portion of its financing
pembiayaan untuk kendaraan listrik. Seiring hal itu, BRI portfolio to electric vehicles. Furthermore, BRI Finance
Finance juga mulai menggunakan sepeda motor listrik has begun integrating electric motorbikes into its daily
dalam kegiatan operasional sehari-hari. operations.
Seiring dengan aspirasi Perusahaan di tahun 2023 dan In line with the Company’s aspirations for 2023 and to
mendukung pertumbuhan bisnis serta memperkuat support business growth and strengthen the funding
struktur pendanaan melalui penerbitan obligasi untuk structure by issuing bonds to optimize performance,
optimalisasi kinerja, khususnya ekspansi bisnis pembiayaan especially expanding the financing business in the
di segmen consumer. Pada tahun 2023, BRI Finance kembali consumer segment. BRI Finance issued bonds once
menerbitkan obligasi melalui Penawaran Umum Obligasi II again in 2023 through the Bonds II Public Offering with
dengan jumlah pokok sebesar Rp500.000.000.000 (lima a principal amount of Rp500,000,000,000 (five hundred
ratus miliar rupiah). billion rupiah).
Seluruh dana akan digunakan untuk ekspansi bisnis All funds will be used to expand the Company’s business,
Perusahaan, yakni pemberian fasilitas pembiayaan namely providing consumer financing facilities, network
konsumen, perluasan jaringan dan potensi bisnis dengan expansion, and business potential with the support of
dukungan sinergi BRI Group. Selain itu, untuk mendukung BRI Group synergies. In addition, product and service
keberagaman produk dan layanan, serta transformasi diversity as well as sustainable digital transformation are
digital berkelanjutan dengan memperluas kolaborasi supported by expanding collaboration with marketplaces
dengan marketplace dan menyempurnakan proses bisnis. and improving business processes.
Penerbitan obligasi ini merupakan salah satu strategi BRI This bond issuance is one of BRI Finance’s strategies to
Finance untuk menyeimbangkan komposisi pendanaan balance the composition of long-term and short-term
jangka panjang dan jangka pendek. Perusahaan fokus ke funding. The Company focuses on consumer financing with
pembiayaan konsumer yang memiliki karakteristik tenor long tenor and fixed interest rates, and the targeted to be a
panjang dan suku bunga tetap dengan target menjadi leading multifinance company with total assets above Rp10
multifinance terdepan dengan total aset di atas Rp10 triliun trillion by 2024.
pada tahun 2024.
Strategi yang akan dilakukan oleh Perusahaan hingga The strategy that will be implemented by the Company
tahun 2025 adalah perluasan jaringan kerja, simplifikasi until 2025 is expanding the work network, simplifying
proses, penguatan manajemen risiko, implementasi joint processes, strengthening risk management, implementing
financing, dan penguatan sinergi Referral BRI Group. Selain joint financing, and strengthening BRI Group Referral
itu juga peningkatan produk used car dan fasilitas dana, synergies. Additionally, there are also improvements to
otomasi perangkat, perluasan coverage area pemasaran used car products and funding facilities, device automation,
dan sinergi serta cross-selling melalui digital platform dari expansion of marketing coverage areas and synergies as
BRI Group ke BRI Finance. well as cross-selling via digital platforms from BRI Group
to BRI Finance.
Pada posisi 31 Desember 2023, BRI Finance beroperasi As of December 31, 2023, BRI Finance’s business network
dengan jaringan usaha yang terdiri dari 1 (satu) kantor consisted of 1 (one) head office and 27 (twenty-seven)
pusat dan 27 (dua puluh tujuh) kantor cabang, tersebar branch offices, spread across 27 (twenty seven) major
di 27 (dua puluh tujuh) kota besar di seluruh wilayah cities in Indonesia. BRI Finance places marketers at 193 (one
Indonesia. BRI Finance menempatkan tenaga pemasar hundred ninety-three) captive points across Indonesia. BRI
pada 193 (seratus sembilan puluh tiga) titik captive di Finance has also developed a branchless financing system
seluruh Indonesia. Dengan optimisme untuk dapat terus through synergy with BRI Group to further expand its
memperluas jangkauan operasional, BRI Finance telah operational network.
mengembangkan sistem branchless financing melalui
sinergi bersama BRI Group.
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Di tahun 2024, BRI Finance melakukan sejumlah inisiasi In 2024, BRI Finance carried out a number of strategic
strategis berupa sinergi dengan PT Bank Rakyat Indonesia initiatives in the form of synergy with PT Bank Rakyat
(Persero) Tbk untuk optimalisasi captive market yang Indonesia (Persero) Tbk to optimize captive markets that
memiliki potensi besar untuk mendukung pertumbuhan have great potential to support the growth of financing
penyaluran pembiayaan dengan kualitas yang baik, hal distribution with good quality. This aims to increase
ini bertujuan untuk meningkatkan pertumbuhan dan business growth and sustainability with validated markets.
keberlanjutan bisnis yang baik dengan pasar yang sudah BRI Finance also seeks to improve the performance of
validasi. BRI Finance juga berupaya meningkatkan kinerja seamless business processes through the optimization of
proses bisnis yang seamless melalui pemanfaatan engine its digital.
yang optimal.
Pada tahun 2025, BRI Finance melakukan penerbitan In 2025, BRI Finance issued bonds through the BRI Finance
obligasi melalui Penawaran Umum Obligasi Berkelanjutan Phase I 2025 Continuous Bond Public Offering, consisting
BRI Finance Tahap I Tahun 2025 yang terdiri atas Seri A of Series A with a principal amount of Rp200,000,000,000
dengan jumlah pokok sebesar Rp200.000.000.000,- with a tenor of 370 (three hundred seventy) days and
dengan tenor 370 (tiga ratus tujuh puluh) hari serta Seri Series B with a principal amount of Rp500,000,000,000
B dengan jumlah pokok sebesar Rp500.000.000.000,- with a tenor of 3 (three) years, calculated from the date of
dengan tenor 3 (tiga) tahun, terhitung sejak tanggal emisi. issuance.
Kronologi Perubahan Nama
Chronology of Name Change
Menjadi PT Sanwa-BRI Finance, berdasarkan Surat Keputusan Menteri Keuangan
1991 Republik Indonesia No. 393/KMK.013/1991 tanggal 26 April 1991.
Became PT Sanwa-BRI Finance, based on Decree of the Minister of Finance of the
Republic of Indonesia No. 393/KMK.013/1991 dated April 26, 1991.
Menjadi PT UFJ-BRI Finance, seiring merger The Sanwa Bank Ltd menjadi The UFJ
2002 Bank Ltd.
Became PT UFJ-BRI Finance, following the merger of The Sanwa Bank Ltd into The
UFJ Bank Ltd.
Menjadi PT BTMU-BRI Finance, seiring merger The UFJ Bank Ltd menjadi The Bank of
2008 Tokyo-Mitsubishi UFJ Ltd.
Became PT BTMU-BRI Finance, following the merger of The UFJ Bank Ltd into The
Bank of Tokyo-Mitsubishi UFJ Ltd.
Menjadi PT BRI Multifinance Indonesia (dengan merek dagang BRI Finance), seiring
pembelian saham Perusahaan dari The Bank of Tokyo-Mitsubishi UFJ Ltd oleh PT
Bank Rakyat Indonesia (Persero) Tbk dan Yayasan Kesejahteraan Pekerja Bank
2016 Rakyat Indonesia.
Became PT BRI Multifinance Indonesia (with the BRI Finance trademark), following the
purchase of the Company’s shares from The Bank of Tokyo-Mitsubishi UFJ Ltd by PT
Bank Rakyat Indonesia (Persero) Tbk and Yayasan Kesejahteraan Pekerja Bank Rakyat
Indonesia.
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Profil Perusahaan
Company Profile
Visi dan Misi Perusahaan [C.1]
Company Vision and Mission
Menjadi Perusahaan Pembiayaan Terdepan
Visi
Vision
dengan Layanan Terintegrasi
Becoming a Leading Financing Company
with Integrated Services
Mengungguli menunjukkan memimpin industri dengan kinerja yang lebih efisien,
inovatif, dan berkelanjutan.
Exceeding leading the industry with more efficient, innovative, and sustainable
performance.
Membangun hubungan kemitraan jangka panjang melalui ketersediaan
Misi
1
produk dan layanan yang terintegrasi sesuai dengan kebutuhan nasabah.
To establish long-term partnerships through availability of integrated
products and services in accordance with customer needs.
Memberikan solusi pembiayaan yang terbaik dengan fokus pada
Mission 2
pembiayaan konsumer yang cepat, tepat, dan terpercaya.
To provide the best financing solutions with a focus on fast, precise, and
reliable consumer financing.
Menciptakan budaya dan etos kerja yang mengutamakan kepuasan
3
nasabah dengan melaksanakan manajemen risiko yang efektif serta praktik
Tata Kelola Perusahaan yang Baik (Good Corporate Governance).
To create work culture and ethics that prioritize customer satisfaction by
implementing effective risk management and Good Corporate Governance
practices.
Memberikan nilai ekonomi bagi seluruh pemangku kepentingan (pemegang
4
saham, komunitas, nasabah, dan pekerja).
To provide economic value for all stakeholders (shareholders, communities,
customers, and employees).
Meningkatkan kompetensi sumber daya manusia yang profesional,
5
berintegrasi, dan berdaya saing tinggi.
To improve the competence of human capital with professionalism,
integrity, and great competitive spirit.
Review Visi dan Misi oleh Dewan Komisaris dan Direksi
Review of Vision and Mission by the Board of Commissioners and Directors
Manajemen BRI Finance secara konsisten menyesuaikan BRI Finance’s management consistently aligns the
arah perusahaan dengan kebijakan strategis dan proyeksi company’s direction with prevailing strategic policies and
bisnis yang berlaku. Dalam proses tersebut, manajemen business projections. In doing so, management ensures
memastikan bahwa visi dan misi Perusahaan tetap relevan that the Company’s vision and mission remain relevant
terhadap perkembangan bisnis, baik dari lingkungan to business developments, both internally and externally,
internal maupun eksternal, melalui peninjauan yang through regular reviews.
dilakukan secara berkala.
Selain itu, manajemen telah menetapkan dan menyetujui In addition, management has established and approved a
visi serta misi yang sejalan dengan penyusunan Corporate vision and mission that are consistent with the preparation
Plan BRI Finance 2020–2024, yang berfokus pada tujuan of the BRI Finance Corporate Plan 2020–2024, which
“Memberikan Layanan Terintegrasi”. Visi dan misi tersebut focuses on the objective of “Providing Integrated Services.”
juga telah dimuat dalam Rencana Bisnis BRI Finance The vision and mission have also been incorporated into
2022–2024. the BRI Finance Business Plan 2022–2024.
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Nilai dan Budaya Perusahaan [C.1]
Corporate Values and Culture
Brilian Way Collaborative
BRI Finance “Bersinergi dan berkontribusi aktif
untuk mencapai tujuan bersama”
“Work together and actively contribute
to achieve common goals”
Integrity • Menempatkan kepentingan Perusahaan di atas kepentingan pribadi
dan tim.
Putting the interests of the Company above personal and team interests.
• Membangun komunikasi terbuka, berani berpendapat, dan menghormati
“Menjunjung tinggi profesionalisme, etika, dan kejujuran
perbedaan sudut pandang.
dengan mempertimbangkan risiko dalam setiap tindakan”
Building open communication, dare to express opinions, and respect
“Upholding professionalism, ethics, and honesty while different points of view.
considering the risks involved in every action” • Proaktif dan responsif serta saling mendukung pihak lain untuk
penyelesaian permasalahan dan perbaikan bisnis.
• Bekerja professional menerapkan tata kelola, etika, dan manajemen Proactive and responsive, supporting each other to resolve problems
risiko yang terukur. and improve the business.
Working professionally by implementing sound governance, ethics, and
risk management.
• Konsisten dalam perkataan dan perbuatan.
Consistent in words and actions.
• Tidak mentoleransi praktik kecurangan, suap, dan penyalahgunaan
wewenang serta berperan aktif dalam pencegahannya.
Does not tolerate fraud, bribery, and abuse of authority, and plays an
active role in preventing them. Growth Mindset
“Adaptif, inovatif, dan terbuka terhadap proses
pembelajaran di setiap tahap perubahan”
“Adaptive, innovative, and open to the learning process
at every stage of change”
Accountability • Memiliki pola pikir inovatif untuk selalu maju dan berkembang.
Having an innovative mindset to always move forward and develop.
• Terbuka terhadap masukan dan kritik yang membangun.
“Tanggung jawab penuh terhadap pengembangan people, Open to constructive feedback and criticism.
disiplin dalam eksekusi untuk mencapai hasil optimal” • Tangguh dan pantang menyerah serta bersikap adaptif dan responsif
“Full responsibility for people development, discipline in pada setiap perubahan untuk mencapai kinerja terbaik.
execution to achieve optimal results” Resilient and persistent, as well as adaptive and responsive to every
change in order to achieve the best performance.
• Bertanggung jawab dan bersikap transparan dalam pengambilan
keputusan untuk tumbuh sehat dan sustain.
Be responsible and maintain transparency in decision-making to
support sustainable and healthy growth.
• Berkomitmen kuat, konsisten, disiplin, dan fokus untuk hasil yang
optimal.
•
Strongly committed, consistent, disciplined, and focused on optimal
results.
Terus melakukan pengembangan diri dan tim.
Customer Focus
Continue to develop yourself and your team.
“Berempati memberikan layanan & solusi yang sesuai
dengan kebutuhan nasabah”
“Empathetic in providing services and solutions tailored to
customer needs”
• Memberikan service excellence untuk membangun customer experience
Semangat Baru,
terbaik dan brand awareness yang spesifik.
Providing service excellence to build the best customer experience and
specific brand awareness.
Siap Bertransformasi! •
•
Membina relationship yang sustain dengan business partner.
Build sustainable relationships with business partners.
Menjaga kerahasiaan dan keamanan data nasabah.
New Spirit, Ready to Transform!
Maintaining the confidentiality and security of customer data.
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Profil Perusahaan
Company Profile
Kegiatan Usaha
Business Activities
Berdasarkan Pasal 3 Ayat 1 Anggaran Dasar Perusahaan, Referring to Article 3 Paragraph 1 of the Company’s Articles
BRI Finance memiliki kegiatan-kegiatan usaha utama of Association, BRI Finance carries out main business
sebagai berikut: activities as follows:
Kegiatan Usaha yang
Dilakukan pada
Kegiatan Usaha Sesuai Anggaran Dasar
No Tahun Buku
Business Activities According to the Articles of Association
Business Activities
In Fiscal Year
Menghimpun dana dari masyarakat dalam bentuk simpanan berupa giro, deposito
berjangka, sertifikat deposito, tabungan dan/atau bentuk lainnya yang dipersamakan
1 dengan itu. -
Collecting funds from the public in the form of savings comprising current accounts,
time deposits, certificates of deposit, savings and/or other equivalent forms.
Memberi kredit.
2
Giving loans.
Menerbitkan surat pengakuan hutang.
3 -
Issuing debt certificates.
Membeli, menjual atau menjaminkan atas risiko sendiri maupun untuk kepentingan dan
atas perintah nasabahnya:
4 Buying, selling or pledging at their own risk or for the benefit and at the behest of their -
customers:
1. Surat wesel termasuk wesel yang diakseptasi oleh BRI selaku Bank yang masa
berlakunya tidak lebih lama dari pada kebiasaan dalam perdagangan surat dimaksud.
-
Bills of exchange including bills of exchange accepted by BRI as the Bank with validity
period no longer than the concerning trading custom.
2. Surat pengakuan hutang dan kertas dagang lainnya yang masa berlakunya tidak lebih
lama dari kebiasaan dalam perdagangan surat dimaksud.
-
Debt certificate and other commercial papers with validity period no longer than the
concerning trading custom.
3. Kertas perbendaharaan negara dan Surat Jaminan Pemerintah.
-
State treasury papers and Government Guarantee Letters.
4. Sertifikat Bank Indonesia (SBI).
-
Bank Indonesia Certificates (SBI).
5. Obligasi.
Bonds.
6. Surat dagang berjangka waktu sesuai dengan peraturan perundang-undangan.
-
Timed trading letters in accordance with statutory regulations.
7. Instrumen surat berharga lain yang berjangka waktu sesuai dengan peraturan
perundang-undangan. -
Other securities instruments with a term in accordance with statutory regulations.
Memindahkan uang baik untuk kepentingan sendiri maupun untuk kepentingan nasabah.
5 Buying, selling or pledging at their own risk or for the benefit and at the behest of their -
customers.
Menempatkan dana pada meminjam dana dari atau meminjamkan dana kepada bank
lain, baik dengan menggunakan surat, sarana telekomunikasi maupun dengan wesel
6 tunjuk, cek atau sarana lainnya.
Placing funds by borrowing funds from or lending funds to other banks, either by using
letters, telecommunication facilities or by money orders, checks or other means.
Menerima pembayaran dari tagihan atas surat berharga dan melakukan perhitungan
dengan atau antar pihak ketiga.
7
Receiving payments from bills on securities and carry out calculations with or between
third parties.
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Kegiatan Usaha yang
Dilakukan pada
Kegiatan Usaha Sesuai Anggaran Dasar
No Tahun Buku
Business Activities According to the Articles of Association
Business Activities
In Fiscal Year
Menyediakan tempat untuk menyimpan barangan dan surat berharga.
8 ….
Providing place to store goods and securities.
Melakukan kegiatan penitipan untuk kepentingan pihak lain berdasarkan suatu kontrak.
9 -
Carrying out custody for the benefit of another party based on contract.
Melakukan penempatan dana dari nasabah kepada nasabah lainnya dalam bentuk surat
berharga yang tidak tercatat di Bursa Efek.
10 -
Placing funds from customers to other customers in the form of securities that are not
listed on the Stock Exchange.
Membeli melalui pelelangan atau dengan cara lain agunan baik semua maupun sebagian
dalam hal debitur tidak memenuhi kewajibannya kepada BRI selaku Bank, dengan
ketentuan agunan yang dibeli tersebut dapat dicairkan secepatnya.
11 -
Purchasing through auction or other means for collateral in whole or in part in the
event that debtor does not fulfill their obligations to BRI as the Bank, provided that the
collateral purchased can be liquidated as soon as possible.
Melakukan kegiatan anjak piutang, usaha kartu kredit dan kegiatan wali amanat.
12
Carrying out factoring, credit card business, and trustee activities.
Menyediakan pembiayaan dan/atau melakukan kegiatan lain berdasarkan Prinsip Syariah
sesuai dengan ketentuan yang ditetapkan oleh yang berwenang.
13 -
Providing finances and/or carrying out other activities based on Sharia Principles in
accordance with the provisions stipulated by the authorities.
Melakukan kegiatan dalam valuta asing dengan memenuhi ketentuan yang ditetapkan
oleh yang berwenang.
14 -
Carrying out activities in foreign currency in accordance with the provisions set by the
authorities.
Melakukan kegiatan penyertaan modal pada bank atau perusahaan lain di bidang
keuangan, seperti sewa guna usaha, modal ventura, perusahaan efek, asuransi, serta
lembaga kliring penyelesaian dan penyimpanan, dengan memenuhi ketentuan yang
ditetapkan oleh yang berwenang.
15
Carrying out capital investment activities in banks or other companies in the financial
sector, such as leasing, venture capital, corporate securities, insurance, and clearing
settlement and depository institutions in accordance with the provisions set by the
authorities.
Melakukan kegiatan penyertaan modal sementara untuk mengatasi akibat kegagalan
kredit atau kegagalan pembiayaan berdasarkan Prinsip Syariah dengan syarat harus
menarik kembali penyertaannya dengan ketentuan yang ditetapkan oleh otoritas yang
berwenang.
16 -
Carrying out temporary capital investment activities to overcome the consequences
of credit failure or financing failure based on Sharia Principles with the condition that
the participation must be withdrawn according to the conditions determined by the
authorities.
Bertindak sebagai pendiri dana pensiun dan pengurus dana pensiun sesuai dengan
ketentuan dalam peraturan perundang-undangan.
17 -
Acting as the founder of the pension fund and administrator of the pension fund in
accordance with the provisions of the laws and regulations.
Melakukan kegiatan lain yang lazim dilakukan oleh Bank sepanjang tidak bertentangan
dengan peraturan perundang-undangan.
18 -
Carrying out other activities commonly carried out by the Bank as long as they do not
conflict with statutory regulations.
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Profil Perusahaan
Company Profile
Produk dan Layanan [C.4]
Products and Services
Berikut ini merupakan jenis-jenis produk pembiayaan yang Types of financing products offered by BRI Finance
ditawarkan oleh BRI Finance sesuai dengan kebutuhan according to the needs of each debtor are as follows:
masing-masing debitur:
Pembiayaan Multiguna Multipurpose Financing
Pembiayaan Langsung Kendaraan Bermotor Pembiayaan Durable
Direct Financing Motor Vehicle Durable Financing
Fasilitas yang memberikan segala Fasilitas pembiayaan kendaraan Fasilitas pembiayaan dengan skema
kemudahan dan solusi keuangan bagi bermotor baru dan bekas roda 2, pembayaran secara angsuran
para konsumen untuk berbagai keperluan roda 4, dan lebih dengan berbagai dapat menjadi salah satu pilihan
konsumsi: merek, tipe, dan kategori: bagi konsumen dalam pembelian
Facility with all conveniences and financial Financing facility for new and used kebutuhannya.
solutions for consumers for various needs: motor vehicles with 2 wheels, 4 Financing facility with an installment
wheels and more with various payment scheme as an option for
1. Pernikahan / Wedding brands, types and categories: consumers when purchasing their
2. Renovasi Rumah / Home Renovation needs.
3. Perjalanan Wisata / Tour 1. Sedan
4. Perjalanan Ibadah / Pilgrimage Journey 2. Multi-Purpose Vehicle (MPV)
5. Pendidikan / Education 3. Sport Utility Vehicle (SUV)
6. Keperluan Konsumsi Lainnya / Other 4. Pick Up
Consumption Needs 5. Truck
6. Bus
Pembiayaan Investasi Investment Financing
Pembiayaan Alat Berat Kendaraan Bermotor
Heavy Equipment Financing Motor Vehicle
Fasilitas yang memberikan pembiayaan yang berfokus Fasilitas pembiayaan yang berfokus pada pengadaan
pada pengadaan barang modal seperti alat-alat berat barang modal seperti mesin produksi di sektor:
untuk industri: Financing facility that focuses on procurement of capital
Financing facility that focuses on procurement of capital goods such as production machines for:
goods such as heavy equipment for:
1. Pertambangan / Mining 1. Manufaktur / Manufacture
2. Konstruksi / Construction 2. Industri / Industry
Pembiayaan Modal Kerja
Working Capital Financing
Fasilitas pembiayaan modal kerja adalah pembiayaan untuk memenuhi kebutuhan pengeluaran yang habis dalam satu
siklus aktivitas usaha dengan jaminan surat piutang, Surat Perintah Kerja (SPK), dan agunan. Kalangan pengusaha dapat
memanfaatkan fasilitas ini agar memperoleh pembiayaan cepat untuk kebutuhan modal kerja. Fasilitas ini ditujukan
kepada konsumen yang berbentuk badan usaha/perusahaan.
Working capital financing aims to cover expenditures that have been used up in one business term with the guarantee
of receivables, Work Orders (SPK), and collateral. With this facility, business owners can quickly secure funding for their
working capital. Thus, the primary targets for this facility are business entities/corporate customers.
Pembiayaan Sewa Operasional
Operating Lease Financing
Fasilitas pembiayaan untuk pengadaan barang modal yang ditujukan untuk keperluan operasional dengan cara sewa
dan pada akhir periode pembiayaan barang modal akan dikembalikan ke Perusahaan Pembiayaan.
This financing facility allows leasing of capital goods for operational purposes in which the goods will be returned to the
Financing Company at the end of the financing term.
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Profil Perusahaan
Company Profile
11
17
34
26
16 10
35 19
Kantor Pusat
Head Office
12
18
Kantor Cabang (KC)
Branch Office
Kantor Pemasaran (KP) 13
1-7 28-32
28-32
Marketing Office 40 22
36
33
20 21
9 8
37
14 24
Jakarta Selatan / South Jakarta 23
Menara ziaN Lantai 21 dan 22 / 21st and
22nd Floor 15
Jl. Gatot Subroto Kav. 64 No. 177A,
Menteng Dalam, Tebet, Jakarta Selatan /
South Jakarta, DKI Jakarta 12870.
1 6 11 16
Jakarta Selatan / South Jakarta Kota Bogor / Bogor City Kota Medan / Medan City Kota Pontianak / Pontianak City
Ruko Crown Plaza / Crown Plaza Shop Jl. Raya Tajur No. 65 F, Tajur, Bogor Jalan Palang Merah No. 22, Aur, Medan Komplek Ruko Mal Pontianak /
House Jl. Prof. DR. Soepomo No. 231 Timur, Kota Bogor, Jawa Barat / East Maimun, Kota Medan, Sumatera Utara Pontianak Mall Shop Complex D. 04
RT. 07/RW. 01, Menteng Dalam, Tebet, Bogor, Bogor City, West Java 16134. / Medan City, North Sumatera 20151. RT. 01/RW. 07 Darat Sekip, Kota
Kota Jakarta Selatan / South Jakarta Pontianak, Kalimantan Barat /
City, DKI Jakarta 12870. Pontianak City, West Kalimantan 78117.
2 7 12 17
Kota Bekasi / Bekasi City Kota Jakarta Utara / North Kota Palembang / Kota Pekanbaru /
Ruko / Shop House Sentra Niaga Jakarta City Palembang City Pekanbaru City
Kalimalang Blok A4 No.8, Ruko / Shop House Boulevard Raya TB Jl. Jend. Sudirman No. 550ab, Komplek Perkantoran / Office
Jl. Ahmad Yani, Kayuringin Jaya, 2 No. 30 Kelapa Gading Jakarta Utara Pahlawan, Kemuning, Kota Palembang, Complex Mutiara Asri Garden
Bekasi Selatan, Kota Bekasi, Jawa / North Jakarta, DKI Jakarta 14240. Sumatera Selatan / Palembang City, Jl. Arifin Ahmad, Sidomulyo Tim,
Barat / South Bekasi, Bekasi City, West South Sumatera 30126. Marpoyan Damai, Kota Pekanbaru /
Java 17144. Pekanbaru City, Riau 28125.
3 8 13 18
Jakarta Barat / West Jakarta Kota Surabaya / Surabaya City Kota Lampung / Lampung City Kabupaten Banjar /
Ruko / Shop House Sentra Niaga Puri Ruko / Shop House Darmo Square Galery ATM Kartini Banjar Regency
Blok T1 No. 38 Jl. Puri Indah Raya, (Gozco) R10-11 Jl. Kartini No. 107A RT. 01/RW. 01, Jl. A. Yani Km. 7,8 Seberang Perum
RT. 01/RW. 02, Kembangan Selatan, Jl. Raya Darmo No. 54-56, Dr. Kaliawi, Tanjung Karang Pusat / Citraland (Next to Citraland Housing),
Kembangan, Kota Jakarta Barat, Soetomo, Kota Surabaya, Jawa Timur Central Tanjung Karang, Bandar Kertak Hanyar, Kertak Hanyar,
DKI Jakarta / South Kembangan, / Surabaya City, East Java 60264. Lampung 35117. Banjarmasin, Kalimantan Selatan /
Kembangan, West Jakarta City, DKI South Kalimantan 70111.
Jakarta 11610.
4 9 14 19
Kota Depok / Depok City Kota Bandung / Bandung City Kabupaten Sleman / Kota Balikpapan /
Ruko / Shop House ITC Depok No. 34 Ruko / Shop House Sleman Regency Balikpapan City
Jl. Margonda Raya, Depok Pancoran Jalan Burangrang No. 22a Kota Kantor Cabang BRI Yogyakarta / BRI Ruko / Shop House Bandar
Mas, Depok, Pancoran Mas, Kota Bandung, Jawa Barat / Bandung City, Yogyakarta Branch Office Jl. Jenderal Sudirman No. C17 & C20,
Depok, Jawa Barat / Depok City, West West Java 40262. Mlati Lantai 3 / 3rd Floor Klandasan Ulu, Balikpapan, Kalimantan
Java 16431. Jl. Magelang Km. 4.2, Sinduadi, Mlati, Timur / East Kalimantan 76112.
Yogyakarta, D.I Yogyakarta 55284.
5 10 15 20
Kota Tangerang Selatan / South Kota Samarinda / Kota Denpasar / Denpasar City Kota Cirebon / Cirebon City
Tangerang City Samarinda City Jl. Cut Nyak Dhien Renon Ruko Ruko / Shop House Yellow
Jl. Pahlawan Seribu, Kompleks Ruko / Jl. Teuku Umar No. 4, Loa Bahu, L, Panjer, Denpasar Selatan, Kota Ribbon No. 03
Shop House Complex CBD, Bidex Blok Sungai Kujang, Kota Samarinda, Denpasar / South Denpasar, Denpasar Cirebon Super Blok Jl. Dr. Cipto
F-10 BSD City, Tangerang Selatan / Kalimantan Timur / Samarinda City, City, Bali 80234 (Patokan Wilmar Mangunkusumo No. 26 Kesambi, Kota
South Tangerang, Banten 15310. East Kalimantan 75125. Branch Bali-Nus / Wilmar Branch Bali- Cirebon, Jawa Barat / Cirebon City,
Nus Benchmark). West Java 45188.
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Wilayah Operasional [C.3.d]
Operational Area
25
38
27
28
39
21 26 31 36
Kota Semarang / Semarang City Kota Padang / Padang City Kota Cibubur / Cibubur City Kota Sidoarjo / Sidoarjo City
Gd. Kantor Cabang Pembantu / Jl. Proklamasi No. 30, Sawahan, Kota Ruko / Shop House Citra Grand Blok Ruko / Shop House Graha Anggrek
Branch Office Building BRI Piere Padang, Sumatera Barat / Padang City, FR01 - 17, Kota Cibubur, Jawa Barat / Mas, Ds. Pagerwojo Blok A.45,
Tendean Semarang West Sumatera 25133. Cibubur City, West Java 17416. Bunduran, Sidoarjo, Jawa Timur / East
Jl. Piere Tendean 25, Kota Semarang, Java 61252.
Jawa Tengah / Semarang City, Central
Java 50132.
22 27 32 37
Kabupaten Sukoharjo / Kota Makassar / Makassar City Jakarta Timur / East Jakarta Kab. Jember / Jember Regency
Sukoharjo Regency Jl. Sultan Alaudin Komplek Alaudin Ruko / Shop House Duren Sawit Ruko / Shop House GOR Nusantara
Kawasan Terpadu / Integrated Area Plaza Blok BA No. 5, Kota Makassar, Center Jl. Dermaga Raya No. 8C, Jl. Nusantara No. 8, Kaliwates Kidul,
The Park Blok C 17, Office Park Sulawesi Selatan / Makassar City, Klender, Duren Sawit, Kota Jakarta Kaliwates, Jember, Jawa Timur / East
Jl. Ir. Soekarno, Madegondo, Grogol, South Sulawesi 90221. Timur, DKI Jakarta / East Jakarta City, Java 68131.
Kabupaten Sukoharjo, Jawa Tengah DKI Jakarta 13440.
/ Sukoharjo Regency, Central Java
57552.
23 28 33 38
Kabupaten Banyuwangi / Jakarta Selatan / South Jakarta Kota Cimahi / Cimahi City Kota Kendari / Kendari City
Banyuwangi Regency KP Pondok Indah Ps. Citeureup, Jl. Sangkuriang No. 88/ Jl. Sorumba 38-32, Anaiwoi, Kadia,
Jl. PB Sudirman No. 459, Jl.Banjarsari IV No. 2 RT 02/RW08, D2, Cipageran, Cimahi Utara, Kota Kendari, Sulawesi Tenggara /
Singonegaran, Kabupaten Cilandak, Kota Jakarta Selatan / South Kota Cimahi, Jawa Barat / North Kendari City, Southeast Sulawesi 93117.
Banyuwangi, Jawa Timur / Bayuwangi Jakarta City 12340. Cimahi, Cimahi City, West Java 40511.
Regency, East Java 68415.
24 29 34 39
Kota Malang / Malang City Jakarta Utara / North Jakarta Kota Batam / Batam City Kota Kupang / Kupang City
Jl. Cengkeh Kav. 2, Tulusrejo, Ruko / Shop House Mangga Dua Galery ATM Kartini Jl. Terusan Timor Raya, Klp. Lima,
Lowokwaru, Kota Malang, Jawa Timur Square Blok F No. 36, Ancol, Ruko / Shop House Anggrek Mas Kota Kupang, Nusa Tenggara Timur
/ Malang City, East Java 65141. Pademangan, Kota Jakarta Utara / Center Blok A No. 31, Batam, Riau / Kupang City, East Nusa Tenggara
North Jakarta City, DKI Jakarta 10730. 29444. 85228.
25 30 35 40
Kota Manado / Manado City Kota Karawang / Karawang City Kota Jambi / Jambi City Kota Purwokerto / Purwokerto City
Ruko Kawasan / Commercial Area Grand Taruma, Ruko / Shop House Komplek Ruko / Shop House Jl. DI Panjaitan 7-5, Sodagaran,
Marina Plaza Dharmawangsa, Blok C No. 8/CR Complex Gajah Mada No. 4 Jelutung, Purwokerto Selatan, Kabupaten
Jl. Piere Tendean M’Walk Ruko RA Kec. Telukjambe, Kota Karawang, Jambi 36124. Banyumas, Jawa Tengah / South
17, Kota Manado, Sulawesi Utara / Jawa Barat / Karawang City, West Purwokerto, Banyumas Regency,
Manado City, North Sulawesi 95111. Java 41361. Central Java 53141.
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Profil Perusahaan
Company Profile
Struktur Perusahaan
Company Structure
Direktur Utama
President Director
Wahyudi Darmawan
Direktur Bisnis Direktur Manajemen Risiko
Business Director Risk Management Director
Primartono Gunawan Ari Prayuwana
Divisi Sales Divisi Divisi Divisi Divisi Divisi Divisi
Manajemen Pembiayaan Pembiayaan Pengembangan Manajemen Risiko Analisa Collection
Konsumer Komersial Fleet Produk Konsumer Risk Management Pembiayaan Collection
Consumer Sales Commercial Fleet & Digital Channel Division Financing Division
Management Financing Financing Consumer Product Analysis
Division Division Division Development Mikhael Wisnu S. Division Adhitya Firmantika
& Digital Channel
Wagiman S. Nahrowi Syahdiandri Division Julita Nancy
Wagiman S.
Regional Sales Desk
Konsumer 1 Departemen Departemen Hukum
Regional Pengembangan Kebijakan & Legal
Consumer Produk Konsumer Prosedur (SOP) Desk
Sales 1 Consumer Product Policy &
Development Procedures Ruby Tjahjana S
Syaiful Bahri Department Department
Bobi Tiopan P. S. Vacant
Regional Sales
Konsumer 2
Regional
Consumer
Sales 2
Fajar Ardiansyah
Bagian
Regional Sales Pengembangan Bagian Analisa Bagian Bagian
Cabang Bagian Bisnis Bagian Credit Pembiayaan Penagihan
Konsumer 3 Produk KKB BRI Corporate Legal
Khusus HO Fleet Policy (SOP) Konsumer Komersial Corporate
Regional BRI KKB Product Consumer Commercial
Special Fleet Business Credit Policy Legal
Consumer Development Financing Billing
Branch HO Section Section (SOP) Section
Sales 3 Section Analysis Section Department
Indah Hapsari P. Nadya Rakasiwi Lucky Hageyna S. Verena Nessha A.
Yoga Irawan Vacant Deni Gunadi Heri Abrianto
Bagian Bagian
Pengembangan Pengembangan Bagian Analisa Bagian
Bagian Telesales Cabang Bagian Enterprise Bagian
Produk & Aset Produk Used Car Pembiayaan Penagihan
& Partnership Medan & Refinancing Risk Management Komersial Konsumer Litigasi
Manajemen Fleet
Telesales Medan Product Used Car & Enterprise Risk Commercial Consumer Litigation
& Partnership Branch Development & Refinancing Management Financing Billing Section
Section Fleet Management Product Section Analysis Section Department
Herlina Assets Section Development
M. Aril Fahril
Ilham Flatesta A. Section Rahayu Prihatini S. Dimas Bramantyo Lian Dolly S. H.
Cassyus Boy S.
Vacant
Bagian Modeling
Bagian Bagian Strategic Bagian Aset
& Portofolio
Cabang Bagian Digital Channel Development Management
& Marketing Management Collection
Surabaya After Sales Asset
Communication Modeling & Strategic
Surabaya After Sales Management
Digital Channel Portfolio Collection
Branch Section & Marketing Development Section
Management
Communication Section Section
M. Surya Yudhi P. Desy Anggraeni Section Teguh Wijayanto
Vacant Vacant
Bagian M. Harry Sugama
Pengembangan Bagian
Produk Manajemen Risiko
Komersial Operasional
Commercial & MRTI
Product Operational Risk
Development Management
Section & MRTI Section
Gregorius Danar Agus N.
Trihambadha
*Masa jabatan Bapak Willy Halim Sugiardi sebagai Direktur Operasional dan Keuangan efektif sampai dengan bulan Juni 2025.
*Mr. Willy Halim Sugiardi's term as Operations and Finance Director is effective until June 2025.
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Direktur Operasional dan Keuangan
Operations and Finance Director
Willy Halim Sugiardi*
Divisi Divisi Divisi Divisi Divisi
Keuangan Teknologi Administrasi Internal Human
Finance Informasi Pembiayaan Audit Capital
Division Information Finance Internal Human
Technology Administration Audit Capital
Erwin Sujiwa Division Division Division Division
Pandu Purbasany Novy Susanti Bahrul Ulum Januar Arifin
Divisi Desk Desk Desk Desk
Keuangan Strategic Plan General Affairs Kepatuhan Sekretariat
Finance & Evaluation & Layanan Compliance Perusahaan
Division General Affairs Desk Company
Gama Hendhika N. & Services Desk Secretariat
Vacant Donny Dwi S. Desk
Yohanes Ary W.
Aditia Fakhri R.
Bagian Bagian Corporate
Perencanaan & Bagian Planning,
Pengembangan Administrasi Budgeting Bagian Bagian
Bagian Teknologi Pembiayaan Performance Bagian Bagian HC
General Affairs Compliance
Treasury Informasi Komersial Management Audit Umum Policy &
& Jaringan & Governance
Treasury Information Commercial Corporate Planning, General Affairs & General Audit Strategy Compliance &
Section Technology Financing Budgeting, and Network Section Section HC Policy & Governance
Planning & Administration Performance
Strategy Section Section
Puti Maretnasari Development Section Management Fadhi Rahman
Ujang Usep S. M.
Section Section
Denys Agis M. Rosmalasari
Gading Ayu M.
Ibnu Hartanto Vacant
Bagian Tax & Bagian Bagian Layanan Bagian Bagian Learning
Accounting Bagian Administrasi Bagian Bagian AML,
& Call Center Audit IT & Culture
Tax & Operational & Pembiayaan Management CFT, dan CPF
Service & Learning &
Infrastruktur Konsumer Information IT Audit AML, CFT, and
Accounting Call Center Culture
Section Teknologi Consumer System Section CPF Section
Section Section
Informasi Financing Management
Information Administration Information Dwi Aries S. Vacant
Carlos Arifson S. Wicaksono Suris Eka Apriliani
Technology Section System Section
Operations &
Infrastructure Hermeni Kristina N. Lilik Marhaendra
Section Bagian
Pengembangan
Bagian Strandard Bagian HC Bagian
Iswahyudi Bagian Bagian Project
Reporting Audit & Quality Operation Corporate
& Budgeting Administrasi Management & Service Communication
Assurance
Reporting & Pembiayaan Office HC Operations Corporate
Audit & Quality
Budgeting Fleet Project & Service Communications
Assurance
Section Fleet Management Section Department
Standards
Financing Office Section
Development
Administration
Erick Agustinus Section Ivan Noveanto Vacant
Section Grandis Adi P.
Varizkha Ashry
Yosua Arleks
Bagian Bagian Special Bagian
Operational Investigation & Stakeholder
Finance Branch Auditor Management
Operational Special Stakeholder
Finance Investigation & Management
Section Branch Auditor Section
Section
Listyatmoyo H. L.
Vacant
Eko Setiawan
Kantor Cabang
Branch Office
Kantor Pemasaran
Marketing Office
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Profil Perusahaan
Company Profile
Keanggotaan Asosiasi [C.5, GRI 2-28]
Association Membership
BRI Finance turut berperan sebagai anggota di berbagai BRI Finance actively participates as a member of various
asosiasi di Indonesia yang relevan dengan aktivitas dan associations in Indonesia that are relevant to its business
sektor usaha yang dijalankan. activities and industry sector.
Nama Asosiasi Status Skala
Association’s Name Status Scale
Asosiasi Perusahaan Pembiayaan Indonesia (APPI) Aktif / Active Nasional / National
Asosiasi Emiten Indonesia Aktif / Active Nasional / National
Indonesia Corporate Secretary Association (ICSA) Aktif / Active Nasional / National
Lembaga Alternatif Penyelesaian Sengketa Sektor
Aktif / Active Nasional / National
Jasa Keuangan (LAPS SJK)
Perubahan Organisasi yang Bersifat Signifikan [C.6]
Significant Organizational Changes
Pada tahun 2025, Perusahaan melakukan perubahan In 2025, the Company made significant organizational
organisasi yang bersifat signifikan melalui penutupan 4 changes by closing 4 (four) work units as part of
(empat) unit kerja sebagai bagian dari penataan struktur restructuring the organization. This step was taken to
organisasi. Langkah ini diambil untuk memperkuat strengthen operational focus and improve business
fokus operasional dan meningkatkan efisiensi proses process efficiency. The Company regards this adjustment
bisnis. Perusahaan memandang penyesuaian tersebut as an internal strengthening measure that supports
sebagai langkah penguatan internal yang mendukung business sustainability, while also laying the foundation for
keberlanjutan usaha, sekaligus menjadi landasan bagi improving the Company's performance and readiness in
peningkatan kinerja dan kesiapan Perusahaan dalam facing future business dynamics, in line with the Company's
menghadapi dinamika bisnis ke depan, sejalan dengan strategic direction, vision, and mission.
arah strategis serta visi dan misi Perusahaan.
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Profil Dewan Komisaris
Board of Commissioners’ Profile
Di tahun 2025, susunan anggota Dewan Komisaris Perusahaan In 2025, the composition of the Company's Board of
tidak mengalami perubahan dan tercatat sebagai berikut: Commissioners remained unchanged and was as follows:
Sigit Murtiyoso dr. Diah Defawati
Komisaris Utama Komisaris Independen
President Commissioner Independent Commissioner
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Profil Perusahaan
Company Profile
Sigit Murtiyoso
Komisaris Utama
President Commissioner
Periode Jabatan / Term of Office
Sejak 2022 hingga penutupan RUPS Tahunan 2026
Since 2022 until the closing of the 2026 Annual GMS
Kewarganegaraan / Nationality Usia / Age
Warga Negara Indonesia 60 Tahun per 31 Desember 2025
Indonesian Citizen 60 years old as of December 31, 2025
Domisili Tempat, Tahun Lahir
Domicile Place, Year of Birth
Jakarta, DKI Jakarta, Indonesia Surakarta, 1965
Riwayat Penunjukan / Basis of Appointment
Diangkat sebagai Komisaris Utama BRI Finance berdasarkan keputusan RUPS Tahunan tanggal 25 April 2022, sesuai akta Berita Acara
Rapat Umum Pemegang Saham Tahunan No 35 tanggal 25 April 2022.
Appointed as President Commissioner of BRI Finance based on the resolution of the Annual General Meeting of Shareholders dated April
25, 2022, in accordance with the Deed of Minutes of the Annual General Meeting of Shareholders No. 35 dated April 25 2022.
Riwayat Pendidikan / Educational Background
Beliau memperoleh gelar Sarjana Hukum dari Universitas Sebelas Maret, Surakarta pada tahun 1988.
He obtained a Bachelor of Law degree at Universitas Sebelas Maret, Surakarta in 1988.
Sertifikasi / Certification
Sertifikasi Dasar Pembiayaan Komisaris (2022)
Basic Finance Certification (2022)
Pengalaman Kerja / Professional Background
Beliau memiliki pengalaman pekerjaan di sektor jasa keuangan khususnya di bidang perbankan dan pernah menjabat di berbagai posisi
kepemimpinan sebagai berikut:
He has work experience in the financial services sector, especially in the banking sector, and served in various leadership positions as
follows:
• Komisaris Utama PT BRI Multifinance Indonesia (2022-saat ini)
President Commissioners of, PT BRI Multifinance Indonesia (2022-present)
• Direktur Ritel Agri dan Pendanaan PT Bank Rakyat Indonesia Agroniaga (Persero) Tbk (2019-2022)
Agri Retail and Funding Director of, PT Bank Rakyat Indonesia Agroniaga (Persero) Tbk (2019-2022)
• Pemimpin Cabang Khusus PT Bank Rakyat Indonesia (Persero) Tbk (2018-2019)
Special Branch Manager of PT Bank Rakyat Indonesia (Persero) Tbk (2018-2019)
• Kepala Divisi Institusi 2 Kantor Pusat (Pejabat Eksekutif) PT Bank Rakyat Indonesia (Persero) Tbk (2015-2018)
Head of Institutional Division 2 Head Office (Executive Officer) of PT Bank Rakyat Indonesia (Persero) Tbk (2015-2018)
• Wakil Kepala Divisi Institusi Kantor Pusat (Pejabat Eksekutif) PT Bank Rakyat Indonesia (Persero) Tbk (2012-2015)
Head of Institutions Division (Executive Officer), of PT Bank Rakyat Indonesia (Persero) Tbk (2012-2015)
• Pemimpin cabang PT Bank Rakyat Indonesia (Persero) Tbk (1999-2012)
Branch Manager of, PT Bank Rakyat Indonesia (Persero) Tbk (1999-2012)
Rangkap Jabatan / Concurrent Position
Anggota Komite Nominasi dan Remunerasi PT BRI Multifinance Indonesia (2025-saat ini)
Member of the Nomination and Compensation Committee at PT BRI Multifinance Indonesia (2025–present)
Hubungan Afiliasi / Affiliated Relationship
Tidak memiliki hubungan afiliasi, baik dengan sesama anggota Dewan Komisaris, anggota Direksi, maupun Pemegang Saham Pengendali
dan Utama BRI Finance.
Not affiliated with fellow members of the Board of Commissioners, Board of Directors as well as majority and controlling shareholders of
BRI Finance.
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Dhoni Ramadi*
Komisaris
Commissioner
Periode Jabatan / Term of Office
Sejak 2022 hingga penutupan RUPS Tahunan 2025
Since 2022 until the closing of the 2025 Annual GMS
Kewarganegaraan / Nationality Usia / Age
Warga Negara Indonesia 47 Tahun per 31 Desember 2025
Indonesian Citizen 47 years old as of December 31, 2025
Domisili Tempat, Tahun Lahir
Domicile Place, Year of Birth
Jakarta, DKI Jakarta, Indonesia Jakarta, 1978
Riwayat Penunjukan / Basis of Appointment
Diangkat sebagai Komisaris BRI Finance berdasarkan keputusan Rapat Umum Pemegang Saham Tahunan tanggal 25 April 2022, sesuai
akta Berita Acara Rapat Umum Pemegang Saham Tahunan No 35 tanggal 25 April 2022.
Appointed as Commissioner of BRI Finance based on the Resolution of the Annual General Meeting of Shareholders on 25 April 2022, in
accordance with the deed of Minutes of the Annual General Meeting of Shareholders No. 35 dated April 25 2022.
Riwayat Pendidikan / Educational Background
Beliau memperoleh gelar Sarjana Teknik di Universitas Trisakti, Jakarta pada tahun 2001, dan Magister Manajemen, Executive Master
Degree of Management di Universitas Pelita Harapan, Jakarta pada tahun 2019.
He obtained a Bachelor of Engineering degree at Universitas Trisakti in 2001 and Executive Master’s Degree in Management at Universitas
Pelita Harapan, Jakarta in 2019.
Sertifikasi / Certification
Sertifikasi Dasar Pembiayaan Komisaris (2022)
Basic Finance Certification (2022)
Pengalaman Kerja / Professional Background
Beliau memiliki pengalaman pekerjaan di sektor jasa keuangan khususnya di bidang perbankan dan pernah menjabat di berbagai posisi
kepemimpinan sebagai berikut:
He has work experience in the financial services sector, especially in the banking sector, and served in various leadership positions as
follows:
• Komisaris PT BRI Multifinance Indonesia (2022-2025)
Commissioner of PT BRI Multifinance Indonesia (2022-2025)
• Anggota Komite Nominasi dan Remunerasi PT BRI Multifinance Indonesia (2022-2025)
Member of the Nomination and Remuneration Committee of PT BRI Multifinance Indonesia (2022-2025)
• Anggota Komite Pemantau Risiko PT BRI Multifinance Indonesia (2022-2025)
Member of the Risk Monitoring Committee of PT BRI Multifinance Indonesia (2022-2025)
• Kepala Divisi Retail Payment, PT Bank Rakyat Indonesia (Persero) Tbk (2020-2022)
Head of Retail Payment Division of PT Bank Rakyat Indonesia (Persero) Tbk (2020-2022)
• Vice President Business Development & Marketing PT Mobipay Solution Pratama (Sinarmas Group) (2013-2014)
• Vice President Business Development Banking and Retail PT Multi Adiprakarsa Manunggal (2006-2013)
Rangkap Jabatan / Concurrent Position
Saat ini beliau menjabat sebagai:
Currently, he also serves as:
• Executive Vice President of Funding & Retail PT Bank Rakyat Indonesia (Persero) Tbk (2023-saat ini)
Executive Vice President of Funding & Retail of PT Bank Rakyat Indonesia (Persero) Tbk (2023-present)
• Anggota Komite Nominasi dan Remunerasi PT BRI Multifinance Indonesia (2022-saat ini)
Member of the Nomination and Remuneration Committee of PT BRI Multifinance Indonesia (2022-present)
• Anggota Komite Pemantau Risiko PT BRI Multifinance Indonesia (2022-saat ini)
Member of the Risk Monitoring Committee of PT BRI Multifinance Indonesia (2022-present)
Hubungan Afiliasi / Affiliated Relationship
Tidak memiliki hubungan afiliasi, baik dengan sesama anggota Dewan Komisaris, anggota Direksi, maupun Pemegang Saham Pengendali
dan Utama BRI Finance.
Not affiliated with fellow members of the Board of Commissioners, Board of Directors as well as majority and controlling shareholders of
BRI Finance.
*Masa jabatan Bapak Dhoni Ramadi sebagai Komisaris efektif sampai dengan bulan Juni 2025.
*Mr. Dhoni Ramadi's term as Commissioner is effective until June 2025.
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Profil Perusahaan
Company Profile
dr. Diah Defawati
Komisaris Independen
Independent Commissioner
Periode Jabatan / Term of Office
Sejak 2023 hingga penutupan RUPS Tahunan 2026
Since 2023 until the closing of the 2026 Annual GMS
Kewarganegaraan / Nationality Usia / Age
Warga Negara Indonesia 61 Tahun per 31 Desember 2025
Indonesian Citizen 61 years old as of December 31, 2025
Domisili Tempat, Tahun Lahir
Domicile Place, Year of Birth
Jakarta, DKI Jakarta, Indonesia Jakarta, 1964
Riwayat Penunjukan / Basis of Appointment
Diangkat sebagai Komisaris Independen BRI Finance berdasarkan Keputusan RUPS Saham Luar Biasa tanggal 3 Oktober 2023, sesuai
Akta Berita Acara RUPS Luar Biasa Nomor 09 tanggal 04 Oktober 2023.
Appointed as Independent Commissioner of BRI Finance based on the Resolution of the Extraordinary General Meeting of Shareholders
dated October 3, 2023, in accordance with the Deed of Minutes of the Extraordinary General Meeting of Shareholders No. 09 dated
October 04, 2023.
Riwayat Pendidikan / Educational Background
Beliau memperoleh profesi Dokter di Universitas Brawijaya, Malang, pada tahun 1992.
She obtained a Medical degree at Universitas Brawijaya, Malang in 1992.
Sertifikasi / Certification
Sertifikasi Dasar Pembiayaan Komisaris (2023)
Basic Finance Certification (2023)
Pengalaman Kerja / Professional Background
Beliau memiliki pengalaman pekerjaan di berbagai sektor industri dan pernah menjabat di berbagai posisi kepemimpinan sebagai berikut:
She has work experience in various industrial sectors and held various leadership positions as follows:
• Komisaris Independen PT BRI Multifinance Indonesia (2023-saat ini)
Independent Commissioner of PT BRI Multifinance Indonesia (2023-present)
• Direktur Operasional RS Kasih Sayang Ibu, Batam (2020-2022)
Operations Directors of RS Kasih Sayang Ibu, Batam (2020-2022)
• Staff Ahli Menteri Koordinator Bidang Pembangunan Manusia Kemenko PMK RI (2015-2019)
Expert Staff of the Coordinating Minister for Human Development of, Coordinating Ministry for PMK RI (2015-2019)
• Wakil Ketua Komisi IX DPR RI, DPR RI (2008)
Deputy Chairman of Commission IX DPR RI, DPR RI (2008)
• Wakil Ketua Badan Usaha Rumah Tangga DPR RI (2004-2008)
Deputy Chairman of Household Enterprises of DPR RI (2004-2008)
Rangkap Jabatan / Concurrent Position
Saat ini beliau menjabat sebagai:
Currently, she also serves as:
• Ketua Komite Pemantau Risiko PT BRI Multifinance Indonesia (2023-saat ini)
Head of Risk Monitoring Committee of PT BRI Multifinance Indonesia (2023-present)
• Ketua Komite Nominasi & Remunerasi PT BRI Multifinance Indonesia (2023-saat Ini)
Head of Nomination & Remuneration Committee of PT BRI Multifinance Indonesia (2023-present)
• Ketua Komite Audit PT BRI Multifinance Indonesia (2023-saat Ini)
Head of Audit Committee of PT BRI Multifinance Indonesia (2023-present)
• Komisaris PT Sinar Energi Utama (2022-saat ini)
Commissioner of PT Sinar Energi Utama (2022-present)
Hubungan Afiliasi / Affiliated Relationship
Tidak memiliki hubungan afiliasi, baik dengan sesama anggota Dewan Komisaris, anggota Direksi, maupun Pemegang Saham Pengendali
dan Utama BRI Finance.
Not affiliated with fellow members of the Board of Commissioners, Board of Directors as well as majority and controlling shareholders of
BRI Finance.
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Profil Direksi
Board of Directors Profile
Di tahun 2025, susunan anggota Direksi Perusahaan In 2025, the composition of the Company's Board of
mengalami perubahan dan tercatat sebagai berikut: Directors remained unchanged and was as follows:
Primartono Gunawan Wahyudi Darmawan Ari Prawuyana
Direktur Bisnis Direktur Utama Direktur Manajemen Risiko
Business Director President Director Risk Management Director
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Profil Perusahaan
Company Profile
Wahyudi Darmawan
Direktur Utama
President Director
Periode Jabatan / Term of Office
Sejak 2023 hingga penutupan Rapat Umum Pemegang Saham Tahunan 2026
Since 2023 until the closing of the 2026 Annual General Meeting of Shareholders
Kewarganegaraan / Nationality Usia / Age
Warga Negara Indonesia 49 Tahun per 31 Desember
Indonesian Citizen 49 years old as of December 31, 2025
Domisili Tempat, Tahun Lahir
Domicile Place, Year of Birth
Jakarta, DKI Jakarta, Indonesia Klaten, 1976
Riwayat Penunjukan / Basis of Appointment
Diangkat sebagai Direktur Utama BRI Finance berdasarkan keputusan RUPS Luar Biasa tanggal 06 November 2023, sesuai Akta Berita Acara RUPS Luar Biasa
Nomor 04 tanggal 06 November 2023.
Appointed as President Director of BRI Finance based on the Extraordinary GMS decision dated November 06, 2023, in accordance with the Deed of Extraordinary
GMS Minutes No. 04 dated November 06, 2023.
Riwayat Pendidikan / Educational Background
Beliau memperoleh gelar Sarjana Teknologi Pertanian di Universitas Gadjah Mada, D.I Yogyakarta tahun 1999. Selain itu memperoleh gelar Master of Management
di Universitas Gadjah Mada, DI Yogyakarta tahun 2008 dan Master of Business Administration di Clark University, Worcester, MA, USA tahun 2016.
He obtained a Bachelor of Agricultural Technology degree at Universitas Gadjah Mada, D.I Yogyakarta in 1999. Additionally, he obtained Master of Management
degree at Universitas Gadjah Mada DI Yogyakarta in 2008 and Master of Business Administration degree at Clark University, Worcester, MA, USA in 2016.
Sertifikasi / Certification
• Sertifikasi Ahli Pembiayaan (2023)
Executive Proficiency Program (2023)
• Sertifikasi Manajemen Risiko Jenjang 6 (2024)
Risk Management Certification Level 6 (2024)
Pengalaman Kerja / Professional Background
Beliau memiliki pengalaman pekerjaan di sektor jasa keuangan khususnya bidang perbankan dan pernah menjabat di berbagai posisi kepemimpinan sebagai
berikut:
He has work experience in the financial services sector, especially in the banking sector, and served in various leadership positions as follows:
• Direktur Utama PT BRI Multifinance Indonesia (2023-saat ini)
President Director of PT BRI Multifinance Indonesia (2023-present)
• Regional CEO Regional Office Palembang PT Bank Rakyat Indonesia (Persero) Tbk (2022–2023)
• Kepala Divisi Mass Funding PT Bank Rakyat Indonesia (Persero) Tbk (2020–2022)
Executive Vice President of Mass Funding Division of PT Bank Rakyat Indonesia (Persero) Tbk (2020-2022)
• Kepala Divisi Kerjasama Teknologi PT Bank Rakyat Indonesia (Persero) Tbk (2019–2020)
Executive Vice President of Technology Cooperation Division of PT Bank Rakyat Indonesia (Persero) Tbk (2019-2020)
• Wakil Kepala Divisi Bidang Bisnis Credit Card, Divisi Kartu Kredit PT Bank Rakyat Indonesia (Persero) Tbk (2018–2019)
Vice President of Credit Card Business Division, Credit Card Division of PT Bank Rakyat Indonesia (Persero) Tbk (2018-2019)
Rangkap Jabatan / Concurrent Position
Saat ini beliau menjabat sebagai:
Currently, he also serves as:
• Ketua Komite ALCO PT BRI Multifinance Indonesia (2023–saat ini)
Head of ALCO Committee of PT BRI Multifinance Indonesia (2023–present)
• Ketua Komite Produk PT BRI Multifinance Indonesia (2024-saat ini)
Head of Product Committee of PT BRI Multifinance Indonesia (2024-present)
• Ketua Komite Human Capital PT BRI Multifinance Indonesia (2024-saat ini)
Head of Human Capital Committee of PT BRI Multifinance Indonesia (2024-present)
• Anggota Komite Manajemen Risiko PT BRI Multifinance Indonesia (2023-saat ini)
Member of the Risk Management Committee of PT BRI Multifinance Indonesia (2023–present)
• Anggota Komite Pengarah Teknologi Informasi PT BRI Multifinance Indonesia (2023-saat ini)
Member of the Information Technology Steering Committee of PT BRI Multifinance Indonesia (2023–present)
• Komite Kredit PT BRI Multifinance Indonesia (2023-saat ini)
Credit Committee of PT BRI Multifinance Indonesia (2023–present)
Hubungan Afiliasi / Affiliated Relationship
Tidak memiliki hubungan afiliasi, baik dengan sesama anggota Dewan Komisaris, anggota Direksi, maupun Pemegang Saham Pengendali dan Utama BRI Finance.
Not affiliated with fellow members of the Board of Commissioners, Board of Directors as well as majority and controlling shareholders of BRI Finance.
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Primartono Gunawan
Direktur Bisnis
Business Director
Periode Jabatan / Term of Office
Sejak 2020 hingga penutupan RUPS Tahunan 2026
Since 2020 until the closing of the 2026 Annual GMS
Kewarganegaraan / Nationality Usia / Age
Warga Negara Indonesia 61 Tahun per 31 Desember 2025
Indonesian Citizen 61 years old as of December 31, 2025
Domisili Tempat, Tahun Lahir
Domicile Place, Year of Birth
Jakarta, DKI Jakarta, Indonesia Klaten, 1964
Riwayat Penunjukan / Basis of Appointment
Diangkat sebagai Direktur Bisnis BRI Finance berdasarkan Keputusan RUPS Tahunan tanggal 19 Mei 2020, sesuai Akta Berita Acara RUPS Tahunan Nomor 10
tanggal 19 Mei 2020. Selanjutnya Beliau diangkat kembali menjadi Pelaksana Tugas (Plt.) Direktur Bisnis berdasarkan RUPS Tahunan pada tanggal 27 Juni 2023,
yang dinyatakan dalam Akta Keputusan Pemegang Saham No. 01 tanggal 03 Juli 2023. Pada tanggal 04 Oktober 2023 Beliau ditetapkan kembali sebagai
Direktur Bisnis berdasarkan Keputusan Sirkuler di Luar RUPS, yang dinyatakan dalam Akta No. 09 perihal Pernyataan Keputusan Para Pemegang Saham PT BRI
Multifinance Indonesia.
Appointed as Business Director of BRI Finance based on the Resolution of the Annual GMS dated May 19, 2020, in accordance with the Annual GMS Minutes Deed
No. 10 dated May 19, 2020. He was subsequently reappointed as Acting Business Director based on the Annual General Meeting of Shareholders on June 27, 2023,
as stated in the Deed of Shareholder Decision No. 01 dated July 03, 2023. On October 04, 2023 he was reappointed as Business Director based on a Circular
Decision Outside the General Meeting of Shareholders, as stated in Deed No. 09 regarding the Statement of Decision of the Shareholders of PT BRI Multifinance
Indonesia.
Riwayat Pendidikan / Educational Background
Beliau memperoleh gelar Sarjana Ekonomi Pertanian di Universitas Lampung pada tahun 1988 dan Magister Hukum, di Universitas Gadjah Mada, Yogyakarta pada
tahun 2014.
He obtained a Bachelor’s degree in Agricultural Economics at Universitas Lampung in 1988 and a Master’s Degree in Law at Universitas Gadjah Mada, Yogyakarta in
2014.
Sertifikasi / Certification
Sertifikasi Ahli Pembiayaan (2020)
Executive Proficiency Program (2020)
Pengalaman Kerja / Professional Background
Beliau memiliki pengalaman pekerjaan di berbagai sektor jasa keuangan khususnya bidang perbankan dan pernah menjabat di berbagai posisi kepemimpinan
sebagai berikut:
He has work experience in various financial services sectors, especially in the banking sector, and served in various leadership positions as follows:
• Direktur Bisnis PT BRI Multifinance Indonesia (2020-saat ini)
Business Director of PT BRI Multifinance Indonesia (2020-present)
• Kepala Divisi Konsumer PT Bank Rakyat Indonesia (Persero) Tbk (2019-2020)
Head of Consumer Division of PT Bank Rakyat Indonesia (Persero) Tbk (2019-2020)
• Kepala Divisi Bisnis Ritel PT Bank Rakyat Indonesia (Persero) Tbk (2018-2019)
Executive Vice President of Retail Business Division of PT Bank Rakyat Indonesia (Persero) (2018-2019)
• Wakil Pemimpin Wilayah PT Bank Rakyat Indonesia (Persero) Tbk Semarang (2017-2018)
Head of Consumer Division of PT Bank Rakyat Indonesia (Persero) Tbk (2019-2020)
• Wakil Pemimpin Wilayah PT Bank Rakyat Indonesia (Persero) Tbk Makasar (2016-2017)
Deputy Leader of Makassar Region of PT Bank Rakyat Indonesia (Persero) Tbk (2016-2017)
• Pemimpin Cabang Bank BRI (1999-2016)
Branch Manager of BRI (1999-2016)
Rangkap Jabatan / Concurrent Position
Saat ini beliau menjabat sebagai:
Currently, he also serves as:
• Anggota Komite ALCO PT BRI Multifinance Indonesia (2020-saat ini)
ALCO Committee of PT BRI Multifinance Indonesia (2020-present)
• Anggota Komite Manajemen Risiko PT BRI Multifinance Indonesia (2020-saat ini)
Member of the Risk Management Committee of PT BRI Multifinance Indonesia (2020-present)
• Anggota Komite Pengarah Teknologi Informasi PT BRI Multifinance Indonesia (2020-saat ini)
Member of the Information Technology Steering Committee of PT BRI Multifinance Indonesia (2020-present)
• Komite Kredit PT BRI Multifinance Indonesia (2020-saat ini)
Credit Committee of PT BRI Multifinance Indonesia (2020-present)
• Anggota Komite Produk PT BRI Multifinance Indonesia (2024-saat ini)
Member of Product Committee of PT BRI Multifinance Indonesia (2024-present)
• Anggota Komite Human Capital PT BRI Multifinance Indonesia (2024-saat ini)
Member of Human Capital Committee of PT BRI Multifinance Indonesia (2024-present)
Hubungan Afiliasi / Affiliated Relationship
Tidak memiliki hubungan afiliasi, baik dengan sesama anggota Dewan Komisaris, anggota Direksi, maupun Pemegang Saham Pengendali dan Utama BRI Finance.
Not affiliated with fellow members of the Board of Commissioners, Board of Directors as well as majority and controlling shareholders of BRI Finance.
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Profil Perusahaan
Company Profile
Ari Prayuwana
Direktur Manajemen Risiko
Risk Management Director
Periode Jabatan / Term of Office
Sejak 2020 hingga penutupan RUPS Tahunan 2026
Since 2020 until the closing of the 2026 Annual GMS
Kewarganegaraan / Nationality Usia / Age
Warga Negara Indonesia 61 Tahun per 31 Desember 2025
Indonesian Citizen 61 years old as of December 31, 2025
Domisili Tempat, Tahun Lahir
Domicile Place, Year of Birth
Jakarta, DKI Jakarta, Indonesia Sidoarjo, 1964
Riwayat Penunjukan / Basis of Appointment
Diangkat sebagai Direktur Manajemen Risiko BRI Finance berdasarkan Keputusan RUPS Tahunan tanggal 19 Mei 2020, sesuai Akta Berita Acara RUPS Tahunan
Nomor 10 tanggal 19 Mei 2020. Selanjutnya Beliau diangkat Kembali menjadi Pelaksana Tugas (Plt.) Direktur Manajemen Risiko berdasarkan RUPS Tahunan pada
tanggal 27 Juni 2023, yang dinyatakan dalam Akta Keputusan Pemegang Saham No. 01 tanggal 03 Juli 2023. Pada tanggal 04 Oktober 2023 Beliau ditetapkan
kembali sebagai Direktur Manajemen Risiko berdasarkan Keputusan Sirkuler di Luar Rapat Umum Pemegang Saham, yang dinyatakan dalam Akta No. 09 perihal
Pernyataan Keputusan Para Pemegang Saham PT BRI Multifinance Indonesia.
Appointed as Risk Management Director of BRI Finance based on the Decision of the Annual General Meeting of Shareholders dated May 19, 2020, in accordance
with the Deed of Minutes of the Annual General Meeting of Shareholders No. 10 dated May 19, 2020. He was subsequently reappointed as Acting (Plt.) Director of
Risk Management based on Annual General Meeting of Shareholders on June 27, 2023, as stated in the Deed of Shareholder Decision No. 01 dated July 03, 2023.
On October 04, 2023, he was reappointed as Director of Risk Management based on a Circular Resolution Outside the General Meeting of Shareholders, as stated
in Deed No. 09 regarding the Statement of Decision of the Shareholders of PT BRI Multifinance Indonesia.
Riwayat Pendidikan / Educational Background
Beliau memperoleh gelar Sarjana Ekonomi Pertanian di Institut Pertanian Bogor pada tahun 1989, dan Magister Manajemen Agribisnis, Institut Pertanian Bogor,
pada tahun 2006.
He obtained a Bachelor’s degree in Agricultural Economics at the Bogor Agricultural Institute in 1989 and a Master’s Degree in Agribusiness Management at Institut
Pertanian Bogor, Bogor in 2006.
Sertifikasi / Certification
• Sertifikasi Ahli Pembiayaan (2020)
Executive Proficiency Program (2020)
• Sertifikasi Manajemen Risiko Jenjang 6 (2024)
Risk Management Certification Level 6 (2024)
• Sertifikasi Ahli Tata Kelola Risiko Terintegrasi/CRGP (2024)
Certification of Integrated Risk Governance Specialist/CGRP (2024)
Pengalaman Kerja / Professional Background
Beliau memiliki pengalaman pekerjaan di sektor jasa keuangan khususnya bidang perbankan dan pernah menjabat di berbagai posisi kepemimpinan sebagai
berikut:
He has work experience in the financial services sector, especially in the banking sector, and served in various leadership positions as follows:
• Direktur Manajemen Risiko PT BRI Multifinance Indonesia (2020-saat ini)
Risk Management Director of PT BRI Multifinance Indonesia (2020-present)
• Kepala Divisi Kebijakan Risiko Kredit PT Bank Rakyat Indonesia (Persero) Tbk (2018-2020)
Executive Vice President of Credit Risk Policy Division, PT Bank Rakyat Indonesia (Persero) Tbk (2018-2020)
• Wakil Kepala Divisi Pengadaan Barang & Jasa PT Bank Rakyat Indonesia (Persero) Tbk (2017-2018)
Vice President of Management Procurement Goods & Service Division of, PT Bank Rakyat Indonesia (Persero) Tbk (2017-2018)
• Wakil Kepala Divisi Akuntansi Manajemen & Keuangan PT Bank Rakyat Indonesia (Persero) Tbk (2016-2017)
Vice President of Management Accounting & Finance Division of PT Bank Rakyat Indonesia (Persero) Tbk (2016-2017)
• Kepala Bagian Divisi Akuntansi Manajemen & Keuangan PT Bank Rakyat Indonesia (Persero) Tbk (2010-2016)
Head of Management Accounting & Finance Division of PT Bank Rakyat Indonesia (Persero) Tbk (2010-2016)
• Manager Tim Basel II PT Bank Rakyat Indonesia (Persero) Tbk (2006-2010)
Basel II Team Manager of PT Bank Rakyat Indonesia (Persero) Tbk (2006-2010)
Rangkap Jabatan / Concurrent Position
Saat ini beliau menjabat sebagai:
Currently, he also serves as:
• Anggota Komite ALCO PT BRI Multifinance Indonesia (2020-saat ini)
Member of ALCO Committee of PT BRI Multifinance Indonesia (2020-present)
• Ketua Komite Manajemen Risiko PT BRI Multifinance Indonesia (2020-saat ini)
Head of the Risk Management Committee of PT BRI Multifinance Indonesia (2020-present)
• Anggota Komite Pengarah Teknologi Informasi PT BRI Multifinance Indonesia (2020-saat ini)
Member of the Information Technology Steering Committee of PT BRI Multifinance Indonesia (2020-present)
• Anggota Komite Kredit PT BRI Multifinance Indonesia (2020-saat ini)
Member of Credit Committee of PT BRI Multifinance Indonesia (2020-present)
• Anggota Komite Produk PT BRI Multifinance Indonesia (2024-saat ini)
Member of Product Committee of PT BRI Multifinance Indonesia (2024-present)
• Anggota Komite Human Capital PT BRI Multifinance Indonesia (2024-saat ini)
Member of Human Capital Committee of PT BRI Multifinance Indonesia (2024-present)
Hubungan Afiliasi / Affiliated Relationship
Tidak memiliki hubungan afiliasi, baik dengan sesama anggota Dewan Komisaris, anggota Direksi, maupun Pemegang Saham Pengendali dan Utama BRI Finance.
Not affiliated with fellow members of the Board of Commissioners, Board of Directors as well as majority and controlling shareholders of BRI Finance.
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Willy Halim Sugiardi*
Direktur Operasional
Operations Director
Periode Jabatan / Term of Office
Sejak 2018 hingga penutupan RUPS Tahunan 2025
Since 2018 until the closing of the 2025 Annual GMS
Kewarganegaraan / Nationality Usia / Age
Warga Negara Indonesia 52 tahun per 31 Desember 2025
Indonesian Citizen 52 years old as of December 31, 2025
Domisili Tempat, Tahun Lahir
Domicile Place, Year of Birth
Jakarta, DKI Jakarta, Indonesia Pontianak, 1973
Riwayat Penunjukan / Basis of Appointment
Diangkat sebagai Direktur Operasional dan Keuangan BRI Finance untuk pertama kalinya berdasarkan Keputusan RUPS Luar Biasa tanggal 13 Agustus 2018, sesuai
Akta Risalah RUPS Luar Biasa Nomor 31 tanggal 13 Agustus 2018. Selanjutnya Beliau diangkat kembali berdasarkan keputusan RUPS Tahunan tanggal 25 April
2022, sesuai akta Berita Acara RUPS Tahunan No. 35 tanggal 25 April 2022.
Appointed as Operations Director of BRI Finance for the first time based on the Resolution of Extraordinary GMS dated August 13, 2018, in accordance with
the Extraordinary GMS Minutes Deed No. 31 dated August 13, 2018. He was subsequently reappointed based on the decision of the Annual General Meeting of
Shareholders on April 25, 2022, in accordance with the Deed of Minutes of the Annual General Meeting of Shareholders No. 35 dated April 25, 2022.
Riwayat Pendidikan / Educational Background
Beliau memperoleh gelar Bachelor of Business, Swinburne University of Technology, Victoria, Australia pada tahun 1995.
He obtained a Bachelor of Business degree at Swinburne University of Technology, Victoria, Australia in 1995.
Sertifikasi / Certification
Sertifikasi Ahli Pembiayaan (2020)
Executive Proficiency Program (2020)
Pengalaman Kerja / Professional Background
Beliau memiliki pengalaman pekerjaan di sektor jasa keuangan khususnya bidang pembiayaan dan pernah menjabat di berbagai posisi kepemimpinan sebagai
berikut:
He has work experience in the financial services sector, especially in the financing sector, and served in various leadership positions as follows:
• Direktur Operasional PT BRI Multifinance Indonesia (2022-2025)
Operational Director of PT BRI Multifinance Indonesia (2022-2025)
• Direktur Kepatuhan dan Manajemen Risiko PT BRI Multifinance Indonesia (2018-2019)
Director of Compliance and Risk Management of PT BRI Multifinance Indonesia (2018-2019)
• Chief Operation Manager 2 PT BRI Multifinance (2010-2018)
• Head of Credit and Research Department PT The Bank of Tokyo – Mitsubishi UFJ Limited (2001-2010)
Rangkap Jabatan / Concurrent Position
Saat ini beliau menjabat sebagai:
Currently, he also serves as:
• Anggota Komite ALCO PT BRI Multifinance Indonesia (2018-2025)
Member of ALCO Committee of PT BRI Multifinance Indonesia (2018-2025)
• Anggota Komite Manajemen Risiko PT BRI Multifinance Indonesia (2018-2025)
Member of the Risk Management Committee of PT BRI Multifinance Indonesia (2018-2025)
• Ketua Komite Pengarah Teknologi Informasi PT BRI Multifinance Indonesia (2018-2025)
Head of the Information Technology Steering Committee of PT BRI Multifinance Indonesia (2018-2025)
• Anggota Komite Kredit PT BRI Multifinance Indonesia (2018-2025)
Member of Credit Committee of PT BRI Multifinance Indonesia (2018-2025)
• Anggota Komite Produk PT BRI Multifinance Indonesia (2024-2025)
Member of Product Committee of PT BRI Multifinance Indonesia (2024-2025)
• Anggota Komite Human Capital PT BRI Multifinance Indonesia (2024-2025)
Member of Human Capital Committee of PT BRI Multifinance Indonesia (2024-2025)
Hubungan Afiliasi / Affiliated Relationship
Tidak memiliki hubungan afiliasi, baik dengan sesama anggota Dewan Komisaris, anggota Direksi, maupun Pemegang Saham Pengendali dan Utama BRI Finance.
Not affiliated with fellow members of the Board of Commissioners, Board of Directors as well as majority and controlling shareholders of BRI Finance.
*Masa jabatan Bapak Willy Halim Sugiardi sebagai Direktur Operasional dan Keuangan efektif sampai dengan bulan Juni 2025.
*Mr. Willy Halim Sugiardi's term as Operations and Finance Director is effective until June 2025.
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Profil Perusahaan
Company Profile
Informasi Perubahan Komposisi Dewan
Komisaris dan/atau Direksi
Information on Changes in the Board of Commissioners and/or Board of
Directors Composition
Sepanjang tahun 2025, terdapat perubahan komposisi Throughout 2025, there were changes in the composition
Direksi dan Dewan Komisaris pada 30 Juni 2025, of the Board of Directors and Board of Commissioners on
berdasarkan Pernyataan Keputusan Para Pemegang June 30, 2025, based on the Statement of Decision of the
Saham PT BRI Multifinance Indonesia Akta No. 16 tanggal Shareholders of PT BRI Multifinance Indonesia Deed No. 16
30 Juni 2025. Perubahan tersebut dilatarbelakangi dated June 30, 2025. These changes were prompted by the
oleh berakhirnya masa jabatan pejabat lama. Sehingga expiration of the terms of office of the previous officers.
komposisi Dewan Komisaris dan Direksi per 31 Desember Therefore, the composition of the Board of Commissioners
2025 adalah sebagai berikut: and Board of Directors as of December 31, 2025 is as
follows:
Dewan Komisaris
Board of Commissioners
Nama Jabatan
Name Position
Sigit Murtiyoso Komisaris Utama / President Commissioner
Dhoni Ramadi* Komisaris / Commissioner
dr. Diah Defawati Komisaris Independen / Independent Commissioner
*Masa jabatan Bapak Dhoni Ramadi sebagai Komisaris efektif sampai dengan bulan Juni 2025.
*Mr. Dhoni Ramadi's term as Commissioner is effective until June 2025.
Direksi
Board of Directors
Nama Jabatan
Name Position
Wahyudi Darmawan Direktur Utama / President Director
Primartono Gunawan Direktur Bisnis / Business Director
Ari Prayuwana Direktur Manajemen Risiko / Risk Management Director
Willy Halim Sugiardi* Direktur Operasional / Operations Director
*Masa jabatan Bapak Willy Halim Sugiardi sebagai Direktur Operasional dan Keuangan efektif sampai dengan bulan Juni 2025.
*Mr. Willy Halim Sugiardi's term as Operations and Finance Director is effective until June 2025.
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Profil Pejabat Eksekutif
Executive Officer Profile
Wagiman S
• Kepala Divisi Sales Manajemen Konsumer
Head of Consumer Management Sales Division
• Kepala Divisi Pengembangan Produk Konsumer & Digital Channel
Head of Consumer Product Development & Digital Channel Division
Periode Jabatan / Term of Office
Agustus 2024 – SK Perubahan Berikutnya
August 2024 – Next Amendment Decree
Kewarganegaraan / Nationality
Warga Negara Indonesia
Indonesian Citizen
Tempat, Tahun Lahir / Place, Year of Birth
Samarinda, 1974
Dasar Hukum Pengangkatan / Legal Basis of Appointment
• Diangkat sebagai Kepala Divisi Sales Manajemen Konsumer berdasarkan keputusan Direksi BRIF No. 123/DIR/HCD/03/2025 tanggal 3 Maret 2025
Appointed as Head of Consumer Management Sales Division based on Decree of the Board of Directors of BRIF No. 123/DIR/HCD/03/2025 dated
March 3, 2025
• Diangkat sebagai Kepala Divisi Pengembangan Produk Konsumer & Digital Channel berdasarkan Keputusan Direksi BRIF No. 482/DIR/HCD/07/2024
tanggal 31 Juli 2024
Appointed as Head of Consumer Product Development & Digital Channel Division based on Decree of the Board of Directors of BRIF No. 482/DIR/
HCD/07/2024 dated July 31, 2024
Riwayat Pendidikan / Educational Background
• S3 Ilmu Manajemen, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIE) Surabaya (2019)
Doctor of Management Science, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIE) Surabaya (2019)
• S2 Manajemen Pemasaran, STIE AMKOP Business School Makassar (2016)
Master of Marketing Management, STIE AMKOP Business School Makassar (2016)
• S1 Teknologi Hasil Hutan, Institut Pertanian Yogyakarta (1999)
Bachelor of Forest Products Technology, Institut Pertanian Yogyakarta (1999)
• D3 Manajemen Kehutanan, Politeknik Universitas Mulawarman Samarinda (1996)
Diploma in Forestry Management, Politeknik Universitas Mulawarman Samarinda (1996)
Pengalaman Kerja / Professional Background
• Kepala Divisi Pengembangan Produk Konsumer & Digital Channel (2024-sekarang)
Head of Consumer Product Development & Digital Channel Division (2024-present)
• Department Head Divisi Consumer Sales PT Bank Rakyat Indonesia (2023-2024)
Department Head of Consumer Sales Division of PT Bank Rakyat Indonesia (2023-2024)
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Profil Perusahaan
Company Profile
Nahrowi
Kepala Divisi Pembiayaan Komersial
Head of Commercial Financing Division
Periode Jabatan / Term of Office
Februari 2021 – SK Perubahan Berikutnya
February 2021 – Next Amendment Decree
Kewarganegaraan / Nationality
Warga Negara Indonesia
Indonesian Citizen
Tempat, Tahun Lahir / Place, Year of Birth
Jakarta, 1965
Dasar Hukum Pengangkatan / Legal Basis of Appointment
Perjanjian Kerja No. 527/HCD-BRIF/PKWT/10/2025 tanggal 29 Oktober 2025
Work Agreement No. 527/HCD-BRIF/PKWT/10/2025 dated October 29, 2025
Riwayat Pendidikan / Educational Background
S1 Administrasi Niaga, Universitas Krisnadwipayana (1989)
Bachelor of Business Administration, Universitas Krisnadwipayana (1989)
Pengalaman Kerja / Professional Background
Kepala Divisi Pembiayaan Komersial (2021-sekarang)
Head of Commercial Financing Division (2021-present)
Syahdiandri
Kepala Divisi Pembiayaan Fleet
Head of Fleet Financing Division
Periode Jabatan / Term of Office
Agustus 2024 – SK Perubahan Berikutnya
August 2024 – Next Amendment Decree
Kewarganegaraan / Nationality
Warga Negara Indonesia
Indonesian Citizen
Tempat, Tahun Lahir / Place, Year of Birth
Jakarta, 1979
Dasar Hukum Pengangkatan / Legal Basis of Appointment
Keputusan Direksi BRIF No. 487/DIR/HCD/08/2024 tanggal 8 Agustus 2024
Decree of the Board of Directors of BRIF No. 487/DIR/HCD/08/2024 dated August 8, 2024
Riwayat Pendidikan / Educational Background
S1 Manajemen, Universitas Trisakti (2004)
Bachelor of Management, Universitas Trisakti (2004)
Pengalaman Kerja / Professional Background
• Kepala Divisi Bidang Pembiayaan Fleet (2024-sekarang)
Head of Fleet Financing Division (2024-present)
• Wakil Kepala Divisi Bidang Pembiayaan Fleet (2019-2024)
Deputy Head of Fleet Financing Division (2019-2024)
• Group Head Business Development (2018-2019)
Group Head of Business Development (2018-2019)
• Group Head Konsumer (2017-2018)
Group Head of Consumer (2017-2018)
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Mikhael Wisnu S.
Kepala Divisi Manajemen Risiko
Head of Risk Management Division
Periode Jabatan / Term of Office
November 2025 – SK Perubahan Berikutnya
November 2021 – Next Amendment Decree
Kewarganegaraan / Nationality
Warga Negara Indonesia
Indonesian Citizen
Tempat, Tahun Lahir / Place, Year of Birth
Jakarta, 1988
Dasar Hukum Pengangkatan / Legal Basis of Appointment
Keputusan Direksi BRIF No. 476/DIR/HCD/11/2025 tanggal 11 November 2025
Decree of the Board of Directors of BRIF No. 476/DIR/HCD/07/2025 dated November 11, 2025
Riwayat Pendidikan / Educational Background
• S2 Magister Manajemen, Sekolah Bisnis Institut Pertanian Bogor (2020)
Master of Management, Bogor Agricultural University Business School (2020)
• S1 Ekonomi, Universitas Trisakti (2010)
Bachelor of Economics, Trisakti University (2010)
Pengalaman Kerja / Professional Background
• Kepala Divisi Manajemen Risiko (November 2025-sekarang)
Head of Risk Management Division (November 2025-present)
• Departemen Head Kebijakan dan Prosedur (2022-2025)
Head of Policy and Procedures Department (2022-2025)
Julita Nancy
Kepala Divisi Analisa Pembiayaan
Head of Financing Analysis Division
Periode Jabatan / Term of Office
April 2023 – SK Perubahan Berikutnya
April 2023 – Next Amendment Decree
Kewarganegaraan / Nationality
Warga Negara Indonesia
Indonesian Citizen
Tempat, Tahun Lahir / Place, Year of Birth
Jakarta, 1978
Dasar Hukum Pengangkatan / Legal Basis of Appointment
Keputusan Direksi BRIF No. 162/DIR/HCD/04-2023 tanggal 11 April 2023
Decree of the Board of Directors of BRIF No. 162/DIR/HCD/04-2023 dated April 11, 2023
Riwayat Pendidikan / Educational Background
• S2 Master of Business Administration, Universitas Gadjah Mada (2016)
Master of Business Administration, Universitas Gadjah Mada (2016)
• S1 Manajemen Keuangan, STIE PERBANAS Jakarta (2001)
Bachelor of Financial Management, STIE PERBANAS Jakarta (2001)
Pengalaman Kerja / Professional Background
• Kepala Divisi Analisa Pembiayaan (Kepala Divisi Analisa Pembiayaan (2023-sekarang)
Head of Financing Analysis Division (2023-present)
• Wakil Kepala Divisi Pembiayaan Komersial (2016-2023)
Deputy Head of Commercial Financing Division (2016-2023)
• Kepala Bagian (2013-2016)
Head of Department (2013-2016)
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Profil Perusahaan
Company Profile
Adhitya Firmantika
Kepala Divisi Collection
Head of Collection Division
Periode Jabatan / Term of Office
Maret 2025 – SK Perubahan Berikutnya
Maret 2025 – Next Amendment Decree
Kewarganegaraan / Nationality
Warga Negara Indonesia
Indonesian Citizen
Tempat, Tahun Lahir / Place, Year of Birth
Kediri, 1971
Dasar Hukum Pengangkatan / Legal Basis of Appointment
Keputusan Direksi BRIF No. 271/DIR/HCD/07/2025 tanggal 14 Juli 2025
BRIF Board of Directors Decision No. 271/DIR/HCD/07/2025 dated July 14, 2025
Riwayat Pendidikan / Educational Background
• Sarjana Sastra Inggris, STIBA Satya Widya (1996)
Bachelor of English Literature, STIBA Satya Widya (1996)
Pengalaman Kerja / Professional Background
• Kepala Divisi Collection (2025 - sekarang)
Head of the Collections Division (2025–present)
• Kepala Divisi Sales Manajemen Konsumer (2023-2025)
Head of Consumer Management Sales Division (2023-2025)
• Wakil Kepala Divisi Pembiayaan Konsumer (2018-2023)
Deputy Head of Consumer Finance Division (2018-2023
Ruby Tjahjana S
Kepala Desk Hukum
Head of Legal Desk
Periode Jabatan / Term of Office
Maret 2020 – SK Perubahan Berikutnya
March 2020 – Next Amendment Decree
Kewarganegaraan / Nationality
Warga Negara Indonesia
Indonesian Citizen
Tempat, Tahun Lahir / Place, Year of Birth
Ambarawa, 1964
Dasar Hukum Pengangkatan / Legal Basis of Appointment
Perjanjian Kerja No. 105/HCD-BRIF/PKWT/03/2025 tanggal 3 Maret 2025
Work Agreement No. 105/HCD-BRIF/PKWT/03/2025 dated March 3, 2025
Riwayat Pendidikan / Educational Background
• S2 Magister Hukum, Universitas Indonesia (2001)
Master of Laws, Universitas Indonesia (2001)
• S1 Hukum, Universitas Airlangga (1990)
Bachelor’s Degree – Bachelor of Laws, Universitas Airlangga (1990)
Pengalaman Kerja / Professional Background
Kepala Desk Hukum (2020-sekarang)
Head of Legal Desk (2020-present)
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Erwin Sujiwa
Kepala Divisi Keuangan
Head of Finance Division
Periode Jabatan / Term of Office
Oktober 2024 – SK Perubahan Berikutnya
October 2024 – Next Amendment Decree
Kewarganegaraan / Nationality
Warga Negara Indonesia
Indonesian Citizen
Tempat, Tahun Lahir / Place, Year of Birth
Sumedang, 1983
Dasar Hukum Pengangkatan / Legal Basis of Appointment
Keputusan Direksi BRIF No. 547/DIR/HCD/10/2024 tanggal 2 Oktober 2024
Decree of the Board of Directors of BRIF No. 547/DIR/HCD/10/2024 dated October 2, 2024
Riwayat Pendidikan / Educational Background
• S2 Business Administration, Universitas Gadjah Mada (2013)
Master of Business Administration, Universitas Gadjah Mada (2013)
• S1 Ekonomi, Universitas Jayabaya Jakarta (2001)
Bachelor of Economics, Universitas Jayabaya Jakarta (2001)
Pengalaman Kerja / Professional Background
• PGS Kepala Divisi Keuangan (2024-sekarang)
PGS Head of Finance Division (2024-present)
• Wakil Kepala Divisi Keuangan (2023-2024)
Deputy Head of Finance Division (2023-2024)
• Group Head Bagian Tax & Accounting (2020-2023)
Group Head Tax & Accounting Department (2020-2023)
Pandu Purbasany
Kepala Divisi Teknologi Informasi
Head of Information Technology Division
Periode Jabatan / Term of Office
Desember 2021 – SK Perubahan Berikutnya
December 2021 – Next Amendment Decree
Kewarganegaraan / Nationality
Warga Negara Indonesia
Indonesian Citizen
Tempat, Tahun Lahir / Place, Year of Birth
Surabaya, 1979
Dasar Hukum Pengangkatan / Legal Basis of Appointment
Keputusan Direksi BRIF No. 239/DIR/HRD/12-2021 tanggal 3 Desember 2021
Decree of the Board of Directors of BRIF No. 239/DIR/HRD/12-2021 dated December 3, 2021
Riwayat Pendidikan / Educational Background
• S2 Master of Science, University of Kent (2010)
Master of Science, University of Kent (2010)
• S1 Matematika, Universitas Padjadjaran (1997)
Bachelor of Mathematics, Universitas Padjadjaran (1997)
Pengalaman Kerja / Professional Background
• Kepala Divisi Teknologi Informasi (2021-sekarang)
Head of Information Technology Division (2021-present)
• Kepala Bidang Teknologi Informasi (2019-2021)
Head of Information Technology (2019-2021)
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Profil Perusahaan
Company Profile
Novy Susanti
Kepala Divisi Administrasi Pembiayaan
Head of Financing Administration Division
Periode Jabatan / Term of Office
Februari 2024 – SK Perubahan Berikutnya
February 2024 – Next Amendment Decree
Kewarganegaraan / Nationality
Warga Negara Indonesia
Indonesian Citizen
Tempat, Tahun Lahir / Place, Year of Birth
Jakarta, 1983
Dasar Hukum Pengangkatan / Legal Basis of Appointment
Keputusan Direksi BRIF No. 016/DIR/HCD/01-2024 tanggal 18 Januari 2024
Decree of the Board of Directors of BRIF No. 016/DIR/HCD/01-2024 dated January 18, 2024
Riwayat Pendidikan / Educational Background
S1 Ekonomi, Universitas Negeri Medan (2006)
Bachelor of Economics, Universitas Negeri Medan (2006)
Pengalaman Kerja / Professional Background
• PGS Kepala Divisi Administrasi Pembiayaan (2024-sekarang)
PGS Head of Financing Administration Division (2024-present)
• Group Head Bagian Administrasi Pembiayaan (2020-2024)
Group Head of Financing Administration Section (2020-2024)
Gama Hendhika N.
Kepala Desk Strategic Plan & Evaluation
Head of Strategic Plan & Evaluation Desk
Periode Jabatan / Term of Office
Juni 2024 – SK Perubahan Berikutnya
June 2024 – Next Amendment Decree
Kewarganegaraan / Nationality
Warga Negara Indonesia
Indonesian Citizen
Tempat, Tahun Lahir / Place, Year of Birth
Malang, 1986
Dasar Hukum Pengangkatan / Legal Basis of Appointment
Keputusan Direksi BRIF No. 359/DIR-HCD/06/2024 tanggal 10 Juni 2024
Decree of the Board of Directors of BRIF No. 359/DIR-HCD/06/2024 dated June 10, 2024
Riwayat Pendidikan / Educational Background
S1 Teknik Sipil, Universitas Brawijaya (2004)
Bachelor of Civil Engineering, Universitas Brawijaya (2004)
Pengalaman Kerja / Professional Background
Kepala Desk Strategic Plan & Evaluation (2024-sekarang)
Head of Strategic Plan & Evaluation Desk (2024-present)
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Yohanes Ary Widjanarko
Kepala Desk General Affairs & Layanan
Head of General Affairs & Services Desk
Periode Jabatan / Term of Office
Agustus 2024 – SK Perubahan Berikutnya
August 2024 – Next Amendment Decree
Kewarganegaraan / Nationality
Warga Negara Indonesia
Indonesian Citizen
Tempat, Tahun Lahir / Place, Year of Birth
Salatiga, 1974
Dasar Hukum Pengangkatan / Legal Basis of Appointment
Keputusan Direksi BRIF No. 488/DIR/HCD/08/2024 tanggal 8 Agustus 2024
Decree of the Board of Directors of BRIF No. 488/DIR/HCD/08/2024 dated August 8, 2024
Riwayat Pendidikan / Educational Background
S1 Ekonomi, Universitas Terbuka (2002)
Bachelor of Economics, Universitas Terbuka (2002)
Pengalaman Kerja / Professional Background
• Kepala Desk General Affairs & Layanan (2024-sekarang)
Head of General Affairs & Services Desk (2024-present)
• Group Head Bagian General Affairs (2018-2024)
Group Head of General Affairs (2018-2024)
• Group Head Bagian Sumber Daya Manusia (2015-2018)
Group Head of Human Capital (2015-2018)
Bahrul Ulum
Kepala Divisi Internal Audit
Head of Internal Audit Division
Periode Jabatan / Term of Office
April 2023 – SK Perubahan Berikutnya
April 2023 – Next Amendment Decree
Kewarganegaraan / Nationality
Warga Negara Indonesia
Indonesian Citizen
Tempat, Tahun Lahir / Place, Year of Birth
Kudus, 1990
Dasar Hukum Pengangkatan / Legal Basis of Appointment
Keputusan Direksi BRIF No. 170/DIR/HCD/04-2023 tanggal 12 April 2023
Decree of the Board of Directors of BRIF No. 170/DIR/HCD/04-2023 dated April 12, 2023
Riwayat Pendidikan / Educational Background
Gelar Sarjana – S1 Akuntansi, Universitas Airlangga (2006)
Bachelor’s Degree – Bachelor of Accounting, Universitas Airlangga (2006)
Pengalaman Kerja / Professional Background
• Kepala Divisi Internal Audit (2023-sekarang)
Head of Internal Audit Division (2023-present)
• Kepala Desk Internal Audit (2022-2023)
Head of Internal Audit Desk (2022-2023)
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Profil Perusahaan
Company Profile
Januar Arifin
Kepala Divisi Human Capital
Head of Human Capital Division
Periode Jabatan / Term of Office
September 2024 – SK Perubahan Berikutnya
September 2024 – Next Amendment Decree
Kewarganegaraan / Nationality
Warga Negara Indonesia
Indonesian Citizen
Tempat, Tahun Lahir / Place, Year of Birth
Tangerang, 1979
Dasar Hukum Pengangkatan / Legal Basis of Appointment
Keputusan Direksi BRIF No. 519/DIR/HCD/08/2024 tanggal 30 Agustus 2024
Decree of the Board of Directors of BRIF No. 519/DIR/HCD/08/2024 dated August 30, 2024
Riwayat Pendidikan / Educational Background
S1 Ekonomi Universitas Trisakti (2001)
Bachelor of Economics, Universitas Trisakti (2001)
Pengalaman Kerja / Professional Background
• Kepala Divisi Human Capital BRI Finance (September 2024-sekarang)
Head of Human Capital Division of BRI Finance (September 2024-present)
• Department Head, Regional Human Capital Business Partner Jakarta 1 PT Bank Rakyat Indonesia (Persero) Tbk (2022-2024)
Head of Regional Human Capital Business Partner Jakarta 1 of PT Bank Rakyat Indonesia (Persero) Tbk (2022-2024)
• Department Head, Regional Human Capital Business Partner Jakarta 3 PT Bank Rakyat Indonesia (Persero) Tbk (2021-2022)
Head of Regional Human Capital Business Partner Jakarta 3 of PT Bank Rakyat Indonesia (Persero) Tbk (2021-2022)
Donny Dwi Saputro
Kepala Desk Kepatuhan
Head of Compliance Desk
Periode Jabatan / Term of Office
November 2022 – SK Perubahan Berikutnya
November 2022 – Next Amendment Decree
Kewarganegaraan / Nationality
Warga Negara Indonesia
Indonesian Citizen
Tempat, Tahun Lahir / Place, Year of Birth
Jakarta, 1991
Dasar Hukum Pengangkatan / Legal Basis of Appointment
Keputusan Direksi BRIF No. 341/DIR/HRD/11-2022 tanggal 24 November 2022
Decree of the Board of Directors of BRIF No. 341/DIR/HRD/11-2022 dated November 24, 2022
Riwayat Pendidikan / Educational Background
S1 Ilmu Administrasi, Universitas Indonesia (2009)
Bachelor of Administrative Science, Universitas Indonesia (2009)
Pengalaman Kerja / Professional Background
Kepala Desk Kepatuhan (2022-sekarang)
Head of Compliance Desk (2022-present)
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Aditia Fakhri Ramadhani
Kepala Desk Sekretariat Perusahaan
Head of Corporate Secretariat Desk
Periode Jabatan / Term of Office
September 2024 – SK Perubahan Berikutnya
September 2024 – Next Amendment Decree
Kewarganegaraan / Nationality
Warga Negara Indonesia
Indonesian Citizen
Tempat, Tahun Lahir / Place, Year of Birth
Banyuwangi, 1988
Dasar Hukum Pengangkatan / Legal Basis of Appointment
Keputusan Direksi BRIF No. 254/DIR/HCD/07/2025 tanggal 1 Juli 2025
Decree of the Board of Directors of BRIF No. 254/DIR/HCD/07/2025 dated July 1, 2025
Riwayat Pendidikan / Educational Background
• S2 Magister Manajemen, Universitas Diponegoro (2013)
Master of Management, Universitas Diponegoro (2013)
• S1 Teknik Perencanaan Wilayah & Kota, Universitas Diponegoro (2010)
Bachelor of Regional & City Planning Engineering, Universitas Diponegoro (2010)
Pengalaman Kerja / Professional Background
• Kepala Desk Sekretariat Perusahaan (2024-sekarang)
Head of Corporate Secretariat Desk (2024-present)
• Group Head Desk Sekretariat Perusahaan (2024)
Group Head of Corporate Secretariat Desk (2024)
• Funding Transaction Manager PT Bank Rakyat Indonesia (Persero) Tbk (2023-2024)
Funding Transaction Manager at PT Bank Rakyat Indonesia (Persero) Tbk (2023-2024)
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Profil Perusahaan
Company Profile
Demografi Pekerja [C.3, GRI 2-7]
Employee Demographics
Sampai akhir tahun 2025, BRI Finance memiliki 920 By the end of 2025, BRI Finance will have 290 (two hundred
(sembilan ratus dua puluh) pekerja. Jumlah tersebut and ninety) employees. This number has decreased by 22
menurun sebayak 22 (dua puluh dua) pekerja atau setara (twenty two) employees or 2.34% compared to the number
2,34% jika dibanding jumlah pekerja pada tahun 2024 yang of employees in 2024, which was 942 (nine hundred and
berjumlah 942 (sembilan ratus empat puluh dua) pekerja. forty-two) employees. Complete information regarding
Informasi lengkap mengenai demografi pekerja telah employee demographics is described in the Business
diuraikan di dalam Bab Tinjauan Unit Pendukung Bisnis Support Unit Review (TUPB) chapter in this Annual Report.
(TUPB) dalam Laporan Tahunan ini.
Informasi Pemegang Saham [C.3.c]
Shareholder Information
Komposisi Pemegang Saham BRI Finance Tahun 2025
BRI Finance Shareholder Composition in 2025
Pemegang Saham Persentase (%)
Shareholders Percentage (%)
PT Bank Rakyat Indonesia (Persero) Tbk 99,88%
Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia 0,12%
Komposisi Kepemilikan Saham Berdasarkan Klasifikasi
Share Ownership Composition Based on Classification
Klasifikasi Pemegang Saham Kepemilikan (%)
Classification Shareholders Ownership (%)
Individu Lokal
- -
Local Individual
Individu Asing
- -
Foreign Individuals
Institusi Lokal
2 100%
Local Institutions
Institusi Asing
- -
Foreign Institutions
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Komposisi Kepemilikan Saham Dewan Komisaris dan Direksi
Composition of Share Ownership of the Board of Commissioners and Board of Directors
Kepemilikan Saham BRI
Kepemilikan Saham BRI
Finance Secara
Finance Secara Langsung
Dewan Komisaris dan Direksi Tidak Langsung
Direct Ownership of BRI
Board of Commissioners and Indirect Ownership Of BRI
Finance Shares
Board of Directors Finance Shares
2025 2024 2025 2024
Dewan Komisaris / Board of Commissioners
Sigit Murtiyoso
Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil
(Komisaris Utama / President Commissioner)
Dhoni Ramadi*
Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil
(Komisaris / Commissioner)
dr. Diah Defawati
Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil
(Komisaris Independen / Independent Commissioner)
Direksi / Board of Directors
Wahyudi Darmawan
Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil
(Direktur Utama / President Director)
Primartono Gunawan
Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil
(Direktur Bisnis / Business Director)
Ari Prayuwana
Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil
(Direktur Manajemen Risiko / Risk Management Director)
Willy Halim Sugiardi**
Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil
(Direktur Operasional / Operations Director)
*Masa jabatan Bapak Dhoni Ramadi sebagai Komisaris efektif sampai dengan bulan Juni 2025.
*Mr. Dhoni Ramadi's term as Commissioner is effective until June 2025.
**Masa jabatan Bapak Willy Halim Sugiardi sebagai Direktur Operasional dan Keuangan efektif sampai dengan bulan Juni 2025.
**Mr. Willy Halim Sugiardi's term as Operations and Finance Director is effective until June 2025.
Komposisi Kepemilikan Saham di Bawah 5%
Composition of Share Ownership Below 5%
Sampai akhir tahun 2025, BRI Finance belum pernah As of the end of 2025, BRI Finance has not conducted
melakukan penawaran umum saham perdana. Seluruh an initial public offering. All shares of BRI Finance are
Saham BRI Finance dimiliki oleh PT Bank Rakyat Indonesia owned by PT Bank Rakyat Indonesia (Persero) Tbk. as
(Persero) Tbk. Sebagai pengendali dengan persentase the controlling shareholder with a 99.88% stake and the
99,88% dan Yayasan Kesejahteraan Pekerja bank Rakyat Indonesian People's Bank Employee Welfare Foundation
Indonesia dengan persentase 0,12%. with a 0.12% stake.
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Profil Perusahaan
Company Profile
Pemegang Saham Utama dan Pengendali
Major and Controlling Shareholders
Pemegang saham utama dan pengendali BRI Finance The major and controlling shareholder of BRI Finance is
adalah PT Bank Rakyat Indonesia (Persero) Tbk. PT Bank Rakyat Indonesia (Persero) Tbk. with a share
persentase kepemilikan saham sebesar 99,88%. Informasi ownership percentage of 99.88%. Brief information
ringkas mengenai PT Bank Rakyat Indonesia (Persero) Tbk. regarding PT Bank Rakyat Indonesia (Persero) Tbk. Is as
adalah sebagai berikut: follows:
Tanggal Pendirian
16 Desember 1895 / December 16, 1895
Date of Establishment
Bidang Usaha
Badan Hukum Milik Negara / State-Owned Legal Entity
Line of Business
Kepemilikan Saham Pemerintah Indonesia 56,75% / Indonesian Government 56.75%
Shareholding Publik 43,25% / Public 43.25%
Status Badan Hukum
Perbankan / Banking
Legal Entity Status
PT Bank Rakyat Indonesia (Persero) Tbk.
Alamat
Gedung BRI, Jl. Jenderal Sudirman No.44-46,
Address
Jakarta 10210, Indonesia.
Telepon
(+62) 21-1500-066 (Layanan Nasabah / Customer Service)
Phone
Situs Web
https://www.bri.co.id
Website
Surel
callbri@bri.co.id.
E-mail
Aset / Assets: Rp2.135,37 triliun / Rp2,135.37 trillion
Skala Usaha Liabilitas / Liabilities: Rp1.804,43 triliun / Rp1,804.43 trillion
(per 31 Desember 2025) Ekuitas / Equity: Rp330 triliun / Rp330 trillion
Business Scale Pendapatan / Revenue: Rp207,78 triliun / Rp207.78 trillion
(as of December 31, 2025) Laba Bersih / Net income: Rp57,13 triliun / Rp57.13 trillion
Jumlah Pekerja / Total Employees: 82.192 orang / 82,192 people
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Struktur Grup Perusahaan
Company Group Structure
Berikut ini merupakan struktur grup perusahaan per 31 Group structure of the Company as of December 31, 2025
Desember 2025: is as follows:
Publik
Negara Republik Indonesia
Republic of Indonesia Public
PT Bank Rakyat Indonesia Yayasan Kesejahteraan Pekerja
(Persero) TBK Bank Rakyat Indonesia
99,88% 0,12%
Finance
PT BRI Multifinannce Iindonesia
Nama Entitas Anak, Perusahaan Asosiasi, dan
Perusahaan Ventura Bersama
Subsidiaries, Associates and Joint Ventures
Sampai per 31 Desember 2025, BRI Finance tidak memiliki As of December 31, 2025, BRI Finance does not have
entitas anak, perusahaan asosiasi, dan perusahaan any subsidiaries, associates, or joint ventures, therefore
ventura bersama, sehingga informasi tersebut tidak dapat such information cannot be disclosed in this Annual and
disampaikan dalam Laporan Tahunan dan Keberlanjutan Sustainability Report.
ini.
Kronologi Pencatatan Saham dan Efek Lainnya
Share Listing Chronology
Sampai per 31 Desember 2025, BRI Finance tidak As of December 31, 2025, BRI Finance did not conduct
melakukan penawaran umum perdana saham, sehingga initial public offering of shares. Therefore, this information
informasi tersebut tidak dapat disampaikan dalam Laporan is not presented in this Annual Report and Sustainability
Tahunan dan Keberlanjutan ini. Report.
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Profil Perusahaan
Company Profile
Informasi Pencatatan Efek Lainnya
Information on Other Securities Listing
Obligasi
Bond
Obligasi I BRI Finance Tahun 2022 BRI Finance Bond I Year 2022
BRI Finance melakukan penawaran umum Obligasi I BRI Finance is conducting a public offering of BRI
BRI Finance Tahun 2022 dengan jumlah pokok obligasi Finance Bond I Year 2022 with a principal amount of
sebesar Rp700.000.000.000,-, dengan tenor 3 (tiga) Rp700,000,000,000, and maturity of 3 (three) years
tahun terhitung sejak tanggal emisi. Obligasi tersebut starting from the issuance date. The bond received an
mendapatkan pernyataan efektif dari Otoritas Jasa effective statement from the Financial Services Authority
Keuangan (OJK) pada 29 Juli 2022 dan sejak 9 Agustus (OJK) dated on July 29, 2022 and on August 9, 2025, this
2025, obligasi ini tidak tercatat dan tidak dapat bond had been delisted and no longer be traded at the
diperdagangkan lagi melalui Bursa Efek Indonesia. Indonesia Stock Exchange
Obligasi II BRI Finance Tahun 2023 BRI Finance Bond II 2023
BRI Finance melakukan penawaran umum Obligasi II BRI BRI Finance held a public offering of BRI Finance
Finance Tahun 2023 Seri A dengan jumlah pokok obligasi Bond II Year 2023 Series A with a principal amount of
sebesar Rp197.000.000.000,- dengan tenor 370 (tiga Rp197,000,000,000 and maturity of 370 (three hundred
ratus tujuh puluh) hari terhitung sejak tanggal emisi serta and seventy) days from the issuance date as well as BRI
Obligasi II BRI Finance Tahun 2022 Seri B dengan jumlah Finance Bond II Year 2022 Series B with the Bond principal
pokok obligasi Rp303.000.000.000,- dengan tenor 3 amount of Rp303,000,000,000 and maturity of 3 (three)
(tiga) tahun terhitung sejak tanggal emisi. Obligasi II BRI years starting from the issuance date. BRI Finance Bond
Finance Tahun 2023 telah mendapatkan pernyataan efektif II Year 2023 has received an effective statement from the
dari Otoritas Jasa Keuangan (OJK) pada 27 Juni 2023. Financial Services Authority (OJK) dated on June 27, 2023.
Obligasi Berkelanjutan BRI Finance Tahap I Tahun 2025 BRI Finance Phase I Sustainable Bonds 2025 Series A
Seri A
BRI Finance melakukan penawaran umum Obligasi BRI Finance conducted a public offering of BRI Finance
Berkelanjutan BRI Finance Tahap I Tahun 2025 Seri A Phase I 2025 Series A Continuous Bonds with a principal
dengan jumlah pokok sebesar Rp200.000.000.000,- amount of Rp200,000,000,000 and a of 370 (three
dengan tenor 370 (tiga ratus tujuh puluh) hari terhitung hundred seventy) days from the date of issuance. The
sejak tanggal emisi. Obligasi tersebut mendapatkan bonds received an effective statement from the Financial
pernyataan efektif dari Otoritas Jasa Keuangan (OJK) Services Authority (OJK) on June 25, 2025.
pada 25 Juni 2025.
Obligasi Berkelanjutan BRI Finance Tahap I Tahun 2025 BRI Finance Phase I 2025 Series B Sustainable Bonds
Seri B
BRI Finance melakukan penawaran umum Obligasi BRI Finance conducted a public offering of BRI Finance
Berkelanjutan BRI Finance Tahap I Tahun 2025 Seri B Phase I 2025 Series B Continuous Bonds with a principal
dengan jumlah pokok sebesar Rp500.000.000.000,- amount of Rp500,000,000,000 and a tenor of 3 (three)
dengan tenor 3 (tiga) tahun terhitung sejak tanggal emisi. years from the date of issuance. The bonds received an
Obligasi tersebut mendapatkan pernyataan efektif dari effective statement from the Financial Services Authority
Otoritas Jasa Keuangan (OJK) pada 25 Juni 2025. (OJK) on June 25, 2025.
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Profil Perusahaan
Company Profile
Informasi Lembaga Penunjang Perusahaan
Information on Company Supporting Institutions
Kantor Akuntan Publik (KAP)
Public Accounting Firm
Nama KAP
Purwanto Susanti dan Surja
KAP’s Name
Alamat Indonesia Stock Exchange Building Tower 2, 7th Floor. Jl. Jenderal
Address Sudirman Kav 52-53 Jakarta 12190
Akuntan Publik
Yasir
Public Accountant
Periode Penugasan Tahun buku 2025
Assignment Period 2025 Fiscal Year
Jasa Audit yang Diberikan Melakukan audit laporan keuangan tahun buku 2025
Service Rendered Carried out financial statements audit for the 2025 fiscal year.
Biaya Jasa Audit
Rp1.025.000.000
Audit Fee
Jasa Non-Audit yang Diberikan
-
Non-Audit Services Provided
Biaya Jasa Non-Audit
-
Non-Audit Fee
Notaris
Notary
Nama Notaris
Arry Supratno, SH.
Notary’s Name
Alamat ARRY CENTER Jl. Bendungan Jatiluhur No. 69, Jakarta Pusat /
Address Central Jakarta 10210
Periode Penugasan Sejak tahun 2022
Assignment Period Since 2022
Jasa yang Diberikan Pengikatan Fasilitas Kredit, Obligasi BRIF, Perubahan Akta Internal BRIF
Service Rendered Credit Facility Pledge, BRIF Bonds, Amendments to BRIF Internal Deeds
Nama Notaris
Aliya Sriwedayani Azhar, SH,. MH., MKn
Notary’s Name
Alamat
Jl. Wahid Hasyim No.10 A, Menteng, Jakarta Pusat / Central Jakarta 10340
Address
Periode Penugasan Sejak tahun 2022
Assignment Period Since 2022
Jasa yang Diberikan Pengikatan Fasilitas Kredit
Service Rendered Credit Facility Guarantee
Nama Notaris
Indrasari Kresnadjaja, SH., MKn
Notary’s Name
Alamat
Jl. Tirtayasa VII No.75, Kebayoran Baru, Jakarta 12160
Address
Periode Penugasan Sejak tahun 2022
Assignment Period Since 2022
Jasa yang Diberikan Pengikatan Fasilitas Kredit
Service Rendered Credit Facility Guarantee
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Notaris
Notary
Nama Notaris
Pradita Ayu Yustisia, SH., MKn
Notary’s Name
Alamat
Jalan Raya Tajur No. 65F, Tajur, Bogor
Address
Periode Penugasan Sejak tahun 2023
Assignment Period Since 2023
Jasa yang Diberikan Legalisasi dokumen Pembiayaan Komersial
Service Rendered Legalization of Commercial Financing Documents
Nama Notaris
Vestina Ria Kartika, SH., MKn
Notary’s Name
Alamat Jl. Prof Dr. Satrio No. 1 (sebelah / next to Ciputra World 2), RT 17/RW 4,
Address Kuningan, Karet Kuningan, Jakarta Selatan / South Jakarta
Periode Penugasan Sejak tahun 2024
Assignment Period Since 2024
Nama Notaris
Erike Mirantiningrum Marpaung, SH., MKn
Notary’s Name
Ruko Emporium Galuh Mas Blok C No. 11
Alamat
Jl. Arteri Galuh Mas, Puseurjaya, Telukjambe Timur, Kab. Karawang, Jawa
Address
Barat / West Java
Periode Penugasan Sejak tahun 2024
Assignment Period Since 2024
Jasa yang Diberikan Rencana untuk Pengikatan Fasilitas Kredit
Service Rendered Plan for Credit Facility Commitment
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Profil Perusahaan
Company Profile
Informasi pada Situs Website Perusahaan
Information on the Company Website
Informasi pada Situs Website Perusahaan
Information on the Company Website
BRI Finance menegaskan komitmennya terhadap BRI Finance affirms its commitment to information
keterbukaan informasi dengan menyediakan akses yang disclosure by providing easy access to the public through
mudah bagi public melalui situs web resmi di https://www. its official website at https://www.brifinance.co.id/. This
brifinance.co.id/. Situs web ini di kelola sesuai dengan website is managed in accordance with the provisions of
ketentuan Peraturan OJK (POJK) No. 8/POJK.04/2015 OJK Regulation (POJK) No. 8/POJK.04/2015 concerning
tentang Website Emiten atau Perusahaan Publik. Melalui Issuers' or Public Companies' Websites. Through this
situs web ini, masyarakat dapat memperoleh berbagai website, the public can obtain comprehensive information
informasi lengkap mengenai Perusahaan, termasuk laporan about the Company, including annual reports, financial
tahunan, laporan keuangan, serta informasi lain yang reports, and other information that supports the
mendukung prinsip transparansi Perusahaan. Company's principle of transparency.
Selain melalui situs web, Perusahaan juga menyediakan In addition to its website, the Company also provides other
saluran komunikasi lain untuk mempermudah publik communication channels to make it easier for the public
memperoleh informasi terbaru mengenai kegiatan dan to obtain the latest information about the Company's
kinerja Perusahaan melalui media sosial. Masyarakat dapat activities and performance through social media. The public
mengajukan pertanyaan atau meminta informasi tambahan can submit questions or request additional information
melalui email resmi Perusahaan di contact.us@brifinance. via the Company's official email at contact.us@brifinance.
co.id, sehingga berbagai kebutuhan informasi publik dapat co.id, so that various public information needs can be
dilayani dengan responsif. served responsively.
Informasi yang tersedia pada alamat tersebut, mencakup: Information available in the website is as follows:
1. Informasi Layanan Pembiayaan Perusahaan. 1. Information on Company financing services.
2. Informasi Umum Terkait Profil Perusahaan. 2. General information related to Company profile.
3. Informasi Terkait Tata Kelola Perusahaan. 3. Information related to corporate governance.
4. Informasi Media Perusahaan. 4. Information on Company media.
5. Informasi Produk dan Layanan Perusahaan. 5. Information on Company product and service.
6. Informasi Promo Terbaru. 6. Information on latest promotions.
7. Informasi Kontak Perusahaan. 7. Information on Company contact.
8. Informasi Jaringan Usaha, berupa Kantor Cabang 8. Information on business network, in the form of
Perusahaan. Company branch offices.
Adapun informasi yang disajikan dalam website BRI The information presented on the BRI Finance website is
Finance adalah sebagai berikut: as follows:
Keterangan Ketersediaan
Menu
Description Availability
Profil Perusahaan Di dalamnya memuat informasi sebagai berikut:
Company Profile It contains the following information:
• Sejarah / History
• Visi & Misi Perusahaan / Vision & Mission
• Struktur Organisasi / Organizational Structure
• Struktur Perusahaan / Company Structure
• Manajemen / Management
• Penghargaan & Sertifikasi / Awards & Certifications
• Cabang / Branch Office
Tata Kelola Di dalamnya memuat informasi sebagai berikut:
Governance It contains the following information:
• Praktik Tata Kelola / Governance Practices
• GCG Charter
• Corporate Code of Conduct
• Struktur Tata Kelola / Governance Structure
• Piagam Audit / Audit Charter
• Kebijakan Pendukung Tata Kelola / Governance Supporting Policies
• RUPS / GMS
• Proses Tata Kelola / Governance Process
• Sekretaris Perusahaan / Corporate Secretary
• Anggaran Dasar / Articles of Association
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Keterangan Ketersediaan
Menu
Description Availability
Informasi Investor Di dalamnya memuat informasi sebagai berikut:
Investor Information It contains the following information:
• Prospektus / Prospectus
• Laporan Tahunan / Annual Report
• Laporan Keuangan / Financial Statements
• Laporan Keberlanjutan / Sustainability Report
• Ikhtisar Data Keuangan Penting / Overview of Important Financial Data
• Pemeringkatan / Ratings
• Informasi Pelanggan / Customer Information
• Informasi Obligasi / Bond Information
• Keterbukaan Informasi / Information Disclosure
Ruang Media Di dalamnya memuat informasi sebagai berikut:
Media Space It contains the following information:
• Event Perusahaan / Corporate Events
• Siaran Pers / Press Release
Produk & Layanan Di dalamnya memuat informasi sebagai berikut:
Products & Service It contains the following information:
• Produk & Layanan / Products & Service
• Layanan / Services
Promo / Promos Di dalamnya memuat informasi mengenai promo BRI Finance
It contains information on BRI Finance promos
Kontak / Contact Di dalamnya memuat informasi BRI Finance dan layanan umpan balik
It contains information on BRI Finance and feedback services
Karier / Career Di dalamnya memuat informasi lowongan pekerjaan BRI Finance
It contains information on BRI Finance job vacancies
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04 Tinjauan Unit Pendukung Bisnis Business Support Unit Overview
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Sumber Daya Manusia (SDM)
Human Capital (HC)
Komitmen dan Kebijakan Pengelolaan SDM (F.18) [GRI 2-6, 405-1]
Commitment and Policy on HC Management
BRI Finance meyakini bahwa Sumber Daya Manusia (SDM) BRI Finance believes that human resources are a key
merupakan elemen kunci dalam menunjang pertumbuhan element in supporting the company’s continuous growth
dan keberlanjutan perusahaan secara berkesinambungan. and sustainability. As a manifestation of this commitment,
Sebagai wujud komitmen, Perusahaan berupaya the Company strives to improve employee competence
meningkatkan kompetensi pekerja dan membangun iklim and build a productive and harmonious work environment,
kerja yang produktif dan selaras, sehingga menghasilkan thereby producing superior, committed, and competitive
kinerja yang unggul, berkomitmen, dan kompetitif di performance amid dynamic industry challenges.
tengah tantangan industri yang dinamis.
Sejalan dengan transformasi dan dinamika ekonomi yang In line with the significant acceleration of economic
mengalami percepatan signifikan, BRI Finance memiliki transformation and dynamics, BRI Finance has a basic
kebijakan dasar dalam pengelolaan SDM Kebijakan ini policy on human resource management. This policy
memberikan jaminan atas kesetaraan hak dan kesempatan guarantees equal rights and opportunities for employees
bagi pekerja untuk mengembangkan kompetensinya. to develop their competencies. BRI Finance consistently
BRI Finance secara konsisten melaksanakan peningkatan implements planned human resource capacity building to
kapasitas SDM secara terencana guna memperkuat kualitas strengthen the quality of every part of the organization.
pada setiap bagian organisasi. Upaya ini diwujudkan This effort is realized through the implementation of
melalui penyelenggaraan berbagai program pelatihan, baik various training programs, both internally and through
yang dilakukan secara internal maupun melalui kemitraan partnerships with external parties.
dengan pihak eksternal.
BRI Finance memberikan berbagai benefit kepada BRI Finance provides various benefits to employees as part
pekerja sebagai bagian dari komitmen Perusahaan of the company’s commitment to creating a prosperous,
dalam menciptakan lingkungan kerja yang sejahtera, productive, and sustainable work environment. These
produktif, dan berkelanjutan. Benefit tersebut meliputi benefits include health and labor insurance, supplementary
jaminan kesehatan dan ketenagakerjaan, program health insurance programs, annual leave, sick leave,
asuransi kesehatan tambahan, cuti tahunan, cuti sakit, competency development, and other welfare facilities.
pengembangan kompetensi, serta fasilitas kesejahteraan These policies are designed to increase employee loyalty,
lainnya. Kebijakan ini dirancang untuk meningkatkan motivation, and quality of life, while ensuring alignment
loyalitas, motivasi, dan kualitas hidup pekerja, sekaligus between workforce needs and the company’s strategic
memastikan keselarasan antara kebutuhan tenaga kerja goals. [401-2]
dan tujuan strategis perusahaan. [401-2]
Selain itu, BRI Finance menyediakan fasilitas cuti In addition, BRI Finance provides parental leave facilities
parental bagi pekerja, baik laki-laki maupun perempuan, for employees, both male and female, in accordance with
sesuai ketentuan perundang-undangan dan kebijakan the provisions of laws and company policies. Employees
perusahaan. Pekerja yang mengambil cuti melahirkan, cuti who take maternity leave, paternity leave, or childcare leave
ayah, atau cuti pengasuhan anak dijamin haknya untuk are guaranteed the right to return to work in the same
kembali bekerja pada posisi yang sama atau setara setelah or equivalent position after the leave period ends. The
masa cuti berakhir. Perusahaan juga memantau tingkat company also monitors the rate of taking leave, the rate
pengambilan cuti, tingkat kembali bekerja, serta tingkat of return to work, and the retention rate after the leave to
retensi setelah cuti untuk memastikan bahwa kebijakan ini ensure that this policy is effective and supports the work-
berjalan efektif dan mendukung keseimbangan kehidupan life balance of employees. The implementation of parental
kerja pekerja. Penerapan cuti parental ini mencerminkan leave reflects BRI Finance’s commitment to encouraging an
komitmen BRI Finance dalam mendorong lingkungan inclusive, family-friendly work environment, and supporting
kerja yang inklusif, ramah keluarga, dan mendukung the long-term well-being of its employees. [401-3]
kesejahteraan jangka panjang pekerjanya. [401-3]
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BRI Finance menerapkan prinsip kesetaraan dan non- BRI Finance applies the principles of equality and
diskriminasi dalam seluruh proses kerja, termasuk non-discrimination in all work processes, including
rekrutmen, pengembangan karier, penilaian kinerja, hingga recruitment, career development, performance appraisal,
pemberian remunerasi. Sepanjang periode pelaporan, and remuneration. Throughout the reporting period, the
Perusahaan tidak menerima laporan maupun temuan company did not receive any reports or findings related to
terkait insiden diskriminasi berdasarkan gender, usia, incidents of discrimination based on gender, age, religion,
agama, ras, latar belakang sosial, atau kondisi lainnya. race, social background, or other conditions. (S-01) [406-1]
(S-01) [406-1]
Bilamana terjadi insiden, mekanisme pelaporan dilakukan In the event of an incident, the reporting mechanism
melalui whistleblowing system yang tersedia secara is carried out through a whistleblowing system that is
terbuka bagi seluruh pekerja dan pemangku kepentingan publicly available to all employees and stakeholders to
untuk melaporkan potensi pelanggaran. Apabila insiden report potential violations. In the event of an incident
diskriminasi terjadi, Perusahaan memiliki prosedur of discrimination, the Company has clear handling
penanganan yang jelas, termasuk investigasi internal, procedures, including internal investigations, corrective
tindakan korektif, dan sanksi disiplin yang sesuai. Komitmen actions, and appropriate disciplinary sanctions. This
ini mencerminkan upaya BRI Finance menciptakan commitment reflects BRI Finance’s efforts to create an
lingkungan kerja yang inklusif, aman, dan bebas dari segala inclusive, safe, and free work environment from all forms
bentuk diskriminasi. of discrimination.
Sepanjang 2025, BRI Finance tidak mencatat adanya Through 2025, BRI Finance did not record any accidents
kecelakaan akibat kerja. (S-06) due to work. (S-06)
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Skema Pengelolaan SDM BRI Finance
BRI Finance HC Management Scheme
BRI Finance menerapkan framework pengelolaan SDM BRI Finance implements an HC management framework
yang merangkum aspek-aspek utama dalam pengelolaan that summarizes the main aspects of HC management
SDM di perusahaan serta hubungan antar aspek tersebut. in the company and the relationships between these
Berikut merupakan skema dari framework pengelolaan aspects. The following is a diagram of the HC management
SDM yang berlaku di BRI Finance: framework applied at BRI Finance:
Skema Pengelolaan SDM Perusahaan
Company HC Management Scheme
Corporate Vision
“To Be Leading Financing Company That Provides Integrated Services”
HC Vision: Becoming Organization’s Strategic Business Partner and Industry Reputable HC Practitioners
Planning Resourcing & Acquisition Development
Career & Succession
Business Strategy
Communication
Engagement &
Management
HC Strategy
Employee Value
Organization Propositions Talent
Employee Relation Total Rewards Performances Management
Good Corporate Governance
Corporate Culture
Informasi aspek framework pengelolaan SDM Perusahaan Information on the Company’s HC management framework
adalah sebagai berikut: aspects is as follows:
a. Visi Organisasi a. Organizational Vision
Pernyataan yang menjelaskan tujuan atau cita-cita A statement explaining the organization’s goals or
organisasi di masa depan. ideals in the future.
b. Employee Value Proposition (EVP) b. Employee Value Proposition (EVP)
Sekumpulan nilai/value yang dikelola dan ditawarkan A set of values which the Company manages and offers
oleh Perusahaan dalam rangka menarik calon pekerja to attract prospective employees from outside the
dari luar Perusahaan, maupun untuk mempertahankan Company, as well as to retain existing employees.
pekerja yang telah ada.
c. Perencanaan (HC Planning) c. HC Planning
Proses perencanaan dalam hal pengelolaan HC dari The planning process of HC management from the
awal perekrutan sampai dengan pengakhiran hubungan beginning of recruitment to the end of the employment
kerja (hire to retire). relationship (hire to retire).
d. Rekrutmen dan Akuisisi Pekerja d. Recruitmen and Employee Acquisition
Proses pencarian, seleksi, dan rekrutmen calon A process of searching, selecting, and recruiting
tenaga kerja. prospective employees.
e. Pengembangan (HC Development) e. HC Development
Serangkaian proses dan metode untuk memperoleh A series of processes and methods to acquire
pengetahuan, keterampilan, serta perilaku yang knowledge, skills, and desired behaviors to achieve the
diinginkan untuk mencapai tujuan Perusahaan. Company’s goals.
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f. Manajemen Karier dan Suksesi (Career & Succession f. Career and Succession Management
Management) A series of employee career development processes
Serangkaian proses pengembangan karier pekerja in the form of job transfers, temporary assignments,
dalam bentuk mutasi jabatan, penugasan sementara, and so on, as well as a succession planning process for
dan lain-lain, serta proses perencanaan suksesi untuk positions in the organization.
jabatan-jabatan di organisasi.
g. Manajemen Kinerja (Performance Management) g. Performance Management
Pengelolaan kinerja individu atau tim dalam mencapai Individual or team performance management to achieve
tujuan/target organisasi. organizational goals/targets.
h. Remunerasi (Total Rewards) h. Remuneration (Total Rewards)
Paket penghargaan yang diberikan kepada tenaga kerja A reward package is given to employees in the form of
dalam bentuk kompensasi dan benefit dalam bentuk financial and non-financial compensation and benefits.
finansial maupun non-finansial.
i. Hubungan Ketenagakerjaan (Employee Relation) i. Employee Relations
Ketentuan yang mengatur mengenai segala hak dan Provisions that govern all rights and obligations between
kewajiban antara pekerja dengan Perusahaan selama employees and the Company during the period until the
berlangsungnya sampai dengan berakhirnya hubungan end of the employment relationship, taking into account
kerja dengan memperhatikan Peraturan Perundang- the applicable laws and regulations.
undangan yang berlaku.
j. Keterikatan Pekerja & Komunikasi HC (Employee j. HC Employee Engagement & Communication
Engagement & Communication)
Serangkaian kegiatan yang bertujuan untuk A series of activities aimed at creating a conducive
menciptakan suasana kerja yang kondusif dan working atmosphere and ensuring the availability of
memastikan tersedianya jalur komunikasi yang efektif effective communication channels between Employees
antara pekerja dan Perusahaan. and the Company.
k. Sistem Informasi Human Capital (HC k. Human Capital Information System (HCIS)
Information System)
Sebuah sistem berbasis teknologi informasi di bidang An information technology-based Human Capital
Human Capital yang terintegrasi dengan proses system that is integrated into the Human Capital
manajemen Human Capital mulai dari perencanaan HC management process from HC planning to Termination
sampai dengan Pemutusan Hubungan Kerja. of Employment.
l. Good Corporate Governance l. Good Corporate Governance
Konsep yang menjadi landasan dalam seluruh aktivitas A concept that underlies all HC management activities,
pengelolaan HC yaitu keterbukaan (transparency), namely transparency, accountability, responsibility,
akuntabilitas (accountability), pertanggungjawaban independency, and fairness.
(responsibility), independensi (independency) dan
kewajaran/kesetaraan (fairness).
m. Budaya Perusahaan (Corporate Culture) m. Corporate Culture
Nilai-nilai utama yang diyakini bersama dalam bekerja The main values shared in work which are used as
dan digunakan sebagai pedoman sikap dan perilaku guidelines for employees’ attitudes and behavior in
pekerja dalam menjalankan tugas pekerjaan dan carrying out work tasks and in dealing with customers,
berhubungan dengan pelanggan, manajemen, sesama management, fellow employees, and other parties.
pekerja, serta pihak lainnya.
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Pihak Pengelola SDM BRI Finance
BRI Finance HC Management
BRI Finance menetapkan Divisi Human Capital (HC) BRI Finance has established the Human Capital Division
sebagai unit yang bertanggung jawab atas pengelolaan (HC) as the unit responsible for human resource
SDM. Divisi HC melaksanakan tugas tersebut dengan management. The HC Division carries out these duties
pertanggungjawaban langsung kepada Direktur Utama. under the direct responsibility of the President Director.
Rincian mengenai Kepala Divisi HC tercantum pada bab Details regarding the Head of the HC Division are listed in
profil, khususnya pada bagian yang memuat profil pejabat the profile chapter, specifically in the section containing
eksekutif. the profiles of executive officers.
Pengelolaan SDM BRI Finance mencegah praktik pekerja BRI Finance’s HC management prevents the practice
anak dan kerja paksa dalam seluruh kegiatan operasional. of child and forced labor in all operational activities. BRI
BRI Finance hanya mempekerjakan individu yang Finance only employs individuals who meet the working
memenuhi usia kerja sesuai ketentuan hukum, untuk age in accordance with the provisions of the law, to ensure
memastikan kepatuhan terhadap standar ketenagakerjaan. compliance with labor standards. Throughout the reporting
Sepanjang periode pelaporan, tidak terdapat kasus pekerja period, no cases of child or forced labor were identified,
anak atau kerja paksa yang teridentifikasi, dan BRI Finance and BRI Finance is ready to take corrective action if
siap mengambil tindakan korektif jika ditemukan indikasi indications of violations are found in the future.
pelanggaran di masa mendatang.
Tugas dan Tanggung Jawab Divisi Human Capital
Duties and Responsibilities of Human Capital Division
Divisi HC memiliki tugas dan tanggung jawab yang meliputi The duties and responsibilities of the Company’s Human
sebagai berikut: Capital Division are as follows:
1. Penyusunan, implementasi, dan evaluasi strategi human 1. Preparation, implementation, and evaluation of human
capital yang selaras dengan strategi Perusahaan; capital strategies according to the Company’s strategy;
2. Penyusunan, implementasi, dan penyempurnaan 2. Preparation, implementation, and improvement of
kebijakan dan ketentuan human capital yang mencakup human capital policies and provisions which include
perencanaan human capital, perekrutan, pendidikan human capital planning, recruitment, education and
dan pengembangan, manajemen karier dan suksesi, development, career and succession management,
manajemen kinerja, kompensasi dan benefit, serta performance management, compensation and benefits,
hubungan industrial; and industrial relations;
3. Pengelolaan biaya tenaga kerja nasional; 3. Management of national labor costs;
4. Pengelolaan Pekerja Kontrak dan Outsourcing; 4. Management of Contract Workers and Outsourcing;
5. Pengelolaan operasional, administrasi, dan sistem 5. Management of operations, administration, and human
informasi human capital; dan capital information systems;
6. Penyusunan, implementasi, dan penyempurnaan 6. Preparation, implementation, and improvement of
strategi internalisasi culture Perusahaan dan employer strategies to internalize company culture and employer
branding. branding.
Demografi SDM [GRI 2-7, 401-1]
HC Demographics
Dalam rangka mengoptimalkan kegiatan bisnis perusahaan, In order to optimize the company’s business activities,
BRI Finance melalui Divisi HC telah melakukan pengelolaan BRI Finance, through its HC Division, has managed its
SDM melalui perencanaan yang matang, pelaksanaan human resources through careful planning, focused
yang terfokus, dan pengukuran yang konsisten untuk implementation, and consistent measurement to support
mendukung kinerja bisnis jangka panjang. BRI Finance long-term business performance. BRI Finance designs and
merancang dan mengimplementasikan strategi implements management strategies covering planning,
pengelolaan meliputi proses perencanaan, implementasi, implementation, recruitment, training, career development,
perekrutan, pelatihan, pengembangan karier, dan and fulfillment of employee needs and welfare, which are
pemenuhan kebutuhan serta kesejahteraan pekerja, yang carried out by upholding the value of diversity without
dilaksanakan dengan menjunjung tinggi nilai keberagaman distinction of gender, race, religion, or ethnicity.
tanpa membedakan gender, ras, agama, atau suku.
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Sampai akhir tahun 2025, jumlah pekerja BRI Finance By the end of 2025, the number of BRI Finance employees
adalah sebanyak 920 (sembilan ratus dua puluh) orang, will be 920 (nine hundred and twenty) people, including
termasuk pekerja penugasan BRI yang ditugaskan di BRI employees assigned to BRI Finance, who contribute
BRI Finance, yang berkontribusi dalam meningkatkan to increasing business growth. This number has decreased
pertumbuhan bisnis usaha, jumlah ini menurun compared to the previous year, which was recorded at
dibandingkan tahun sebelumnya yang tercatat sebanyak 942 (nine hundred and forty-two) people. This decrease in
942 (sembilan ratus empat puluh dua) orang. Penurunan numbers was mostly based on evaluations that were in line
jumlah ini mayoritas dilakukan berdasarkan hasil evaluasi with a performance-driven culture.
yang selaras dengan performance driven culture.
Sepanjang periode pelaporan, tingkat perputaran pekerja Throughout the reporting period, the Company’s employee
Perusahaan mencapai 5,82%, yang seluruhnya berasal turnover rate reached 5.82%, all of which came from
dari pekerja tetap dengan pengakhiran hubungan kerja permanent employees who voluntarily terminated their
atas permintaan sendiri (voluntary). Angka tersebut employment.This figure reflects the dynamics of the
mencerminkan dinamika sumber daya manusia Perusahaan Company’s human resources during the current year and
selama tahun berjalan serta menjadi salah satu indikator is one of the indicators of the effectiveness of employee
efektivitas pengelolaan dan retensi pekerja. (S-03) management and retention. (S-03)
Berikut disajikan informasi mengenai demografi pekerja The following presents information on the demographics
BRI Finance selama 3 (tiga) tahun terakhir. of BRI Finance employees over the past 3 (three) years.
Demografi Pekerja Berdasarkan Jenis Kelamin (S-02)
Employee Demographics by Gender
Tabel Demografi Pekerja Berdasarkan Jenis Kelamin
Employee Demographics by Gender
Kenaikan (Penurunan)
Jenis Kelamin
2025 2024 2023 Increase (Decrease)
Gender
2024-2025
Perempuan / Female 230 215 255 6,98%
Laki-laki / Male 690 727 966 (5,09%)
Total 920 942 1.221 (2,34%)
Perempuan Laki-laki
Female Male
255 966
230
215 727
690
2025 2024 2023 2025 2024 2023
Demografi Pekerja Berdasarkan Level Jabatan
Employee Demographics by Position Level
Tabel Demografi Pekerja Berdasarkan Level Jabatan
Employee Demographics by Position Level
Kenaikan (Penurunan)
Level Jabatan
2025 2024 2023 Increase (Decrease)
Position Level
2024-2025
Corporate Band 1 12 13 10 (0,08%)
Corporate Band 2 9 9 7 (5,09%)
Corporate Band 3 68 64 59 (2,34%)
Corporate Band 4 121 133 125 (9,02%)
Corporate Band 5 710 723 1020 (1,80%)
Total 920 942 1.221 (29,62%)
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Corporate Band 1 Corporate Band 2
13 9 9
12
10
7
2025 2024 2023 2025 2024 2023
Corporate Band 3 Corporate Band 4 Corporate Band 5
68 133 1020
64 125
121 723
59 710
2025 2024 2023 2025 2024 2023 2025 2024 2023
Demografi Pekerja Berdasarkan Usia (S-02)
Employee Demographics by Age
Demografi Pekerja Berdasarkan Usia
Tabel Demografi pekerja berdasarkan Usia
Kenaikan (Penurunan)
Usia
2025 2024 2023 Increase (Decrease)
Age
2024-2025
18 - 25 Tahun / 18-25 Years Old 90 53 105 69,81%
26 - 35 Tahun / 26-35 Years Old 484 542 795 (10,70%)
36 - 45 Tahun / 36-45 Years Old 290 306 288 (5,23%)
46 - 55 Tahun / 46-55 Years Old 48 36 27 33,33%
> 55 Tahun / > 55 Years Old 8 5 6 0,60%
Total 920 942 1.221 (2,34%)
18 - 25 Tahun 26 - 35 Tahun
18-25 Years Old 26-35 Years Old
105 795
90
542
484
53
2025 2024 2023 2025 2024 2023
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36 - 45 Tahun 46 - 55 Tahun > 55 Tahun
36 - 45 Years Old 46 - 55 Years Old > 55 Years Old
306 48 8
290 288 36 6
27 5
2025 2024 2023 2025 2024 2023 2025 2024 2023
Demografi Pekerja Berdasarkan Tingkat Pendidikan
Employee Demographics by Education Level
Tabel Demografi Pekerja Berdasarkan Tingkat Pendidikan
Employee Demographics by Education Level
Kenaikan (Penurunan)
Usia
2025 2024 2023 Increase (Decrease)
Age
2024-2025
SMA/Sederajat
42 57 66 (26,32%)
Senior High School/Equivalent
Diploma / Diploma 119 127 180 (6,30%)
Sarjana / Bachelor’s Degree 734 733 952 0,14%
Magister / Master's Degree 25 25 23 0,00%
Total 920 942 1.221 (2,34%)
SMA/Sederajat Diploma
Senior High School/Equivalent Diploma
66 180
57
42 127
119
2025 2024 2023 2025 2024 2023
Sarjana Magister
Bachelor’s Degree Master’s Degree
952 25 25
23
734 733
2025 2024 2023 2025 2024 2023
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Demografi Pekerja Berdasarkan Status Ketenagakerjaan
Employee Demographics by Employment Status
Demografi Pekerja Berdasarkan Status Ketenagakerjaan [GRI 2-8] (S-04)
Employee Demographics by Employment Status
Kenaikan (Penurunan)
Status
2025 2024 2023 Increase (Decrease)
Status
2024-2025
Pekerja Kontrak / Contract 422 439 740 (3,87%)
Pekerja Tetap / Permanent 498 503 481 (0,99%)
Total 920 942 1.221 (2,34%)
Pekerja Kontrak Pekerja Tetap
Contract Permanent Employee
740 503
498
481
422 439
2025 2024 2023 2025 2024 2023
Demografi Pekerja Berdasarkan Generasi
Employee Demographics by Generation
Demografi Pekerja Berdasarkan Generasi
Employee Demographics by Generation
Kenaikan (Penurunan)
Status
2025 2024 2023 Increase (Decrease)
Status
2024-2025
Baby Boomer 3 2 3 0,05%
Generasi X / Generation X 63 70 75 (10,00%)
Milenial / Millennial 673 692 893 (2,75%)
Generasi Z / Generation Z 181 178 250 1,69%
Total 920 942 1.221 (2,34%)
Baby Boomer Generasi X
Generation X
3 3 75
2 70
63
2025 2024 2023 2025 2024 2023
Milenial Generasi Z
Millennial Generation Z
893 250
181
692 178
673
2025 2024 2023 2025 2024 2023
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Demografi Pekerja Berdasarkan Fungsi
Employee Demographics by Function
Tabel Demografi Pekerja Berdasarkan Fungsi
Employee Demographics by Function
Kenaikan (Penurunan)
Fungsi
2025 2024 2023 Increase (Decrease)
Function
2024-2025
Bisnis / Business 624 636 792 (1,89%)
Non Bisnis / Non-Business 296 306 429 (3,24%)
Total 920 942 1.221 (2,34%)
Bisnis Non Bisnis
Business Non-Business
792 429
624 636
306
296
2025 2024 2023 2025 2024 2023
Demografi Pekerja Berdasarkan Wilayah Kerja
Employee Demographics by Work Area
Tabel Demografi Pekerja Berdasarkan Wilayah Kerja
Employee Demographics by Work Area
Kenaikan (Penurunan)
Wilayah
2025 2024 2023 Increase (Decrease)
Area
2024-2025
Kantor Cabang / Branch Office 697 707 1000 (1,41%)
Kantor Pusat / Head Office 223 235 221 (5,11%)
Total 920 942 1.221 (2,34%)
Kantor Cabang Kantor Pusat
Branch Office Head Office
1000 235
223
221
697 707
2025 2024 2023 2025 2024 2023
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Demografi Pekerja Berdasarkan Generasi
Employee Demographics by Generation
Demografi Pekerja Berdasarkan Generasi
Employee Demographics by Generation
Kenaikan (Penurunan)
Masa Kerja
2025 2024 2023 Increase (Decrease)
Working Period
2024-2025
< 3 Tahun / < 3 Years 440 472 868 (6,78%)
3 - 5 Tahun / 3-5 Years 257 354 278 (27,40%)
6 - 10 Tahun / 6-10 Years 182 75 35 142,67%
11 - 15 Tahun / 11-15 Years 19 22 25 (13,64%)
16 - 20 Tahun / 16-20 Years 12 10 7 0,20%
21 - 25 Tahun / 21-25 Years 7 6 5 0,16%
26 - 30 Tahun / 26-30 Years 3 3 3 0,00%
> 30 Tahun / > 30 Years 0 0 0 0,00%
Total 920 942 1.221 (2,34%)
< 3 Tahun 3 - 5 Tahun
< 3 Years 3-5 Years
868 354
278
472 257
440
2025 2024 2023 2025 2024 2023
6 - 10 Tahun 11 - 15 Tahun 16 - 20 Tahun
6-10 Years 11-15 Years 16-20 Years
182 25 12
10
22 7
75
19
35
2025 2024 2023 2025 2024 2023 2025 2024 2023
21 - 25 Tahun 26 - 30 Tahun > 30 Tahun
21-25 Years 26-30 Years > 30 Years
7 3 3 3
6
5
0 0 0
2025 2024 2023 2025 2024 2023 2025 2024 2023
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Pengembangan Kompetensi SDM [GRI 2-17] (S-05) (E.2, F.22)
Human Capital Competency Development [GRI 2-17] (S-05) (E.2, F.22)
Dalam rangka memastikan pertumbuhan berkelanjutan, In order to ensure sustainable growth, BRI Finance
BRI Finance secara konsisten memperkuat kapasitas consistently strengthens its human resource capacity.
SDM. Upaya pelatihan dan pengembangan kompetensi Training and competency development efforts are carried
dilakukan agar tercipta SDM yang berkualitas, profesional, out to create high-quality, professional, and competitive
dan kompetitif. human capital.
Informasi berikut menggambarkan pengembangan The following information describes the development
kompetensi SDM yang disusun menurut organ perusahaan of human resource competencies organized according
dan level jabatan yang berlaku di lingkungan BRI Finance. to company organs and job levels applicable within BRI
Finance.
BRI Finance menjalankan program pelatihan dan BRI Finance runs training and development programs
pengembangan bagi pekerja. Untuk meningkatkan for employees. To improve competence, BRI Finance
kompetensi, BRI Finance memberikan akses pembelajaran provides access to learning for all employees through
kepada seluruh pekerja melalui pelatihan yang diarahkan training tailored to specific functional needs as well as
pada kebutuhan fungsi tertentu serta pelatihan yang comprehensive training.
bersifat menyeluruh.
Program pengembangan dan pendidikan yang The development and education programs implemented
dilaksanakan di sepanjang tahun 2025 secara umum throughout 2025 are generally classified as follows:
diklasifikasikan sebagai berikut:
1. BSDP (BRIF Specialist Development Program) 1. BSDP (BRIF Specialist Development Program) is a
merupakan program yang berfokus pada peningkatan program focused on improving employees’ hard skills.
hardskill pekerja.
2. BLDP (BRIF Leadership Development Program) 2. BLDP (BRIF Leadership Development Program) is a
merupakan program yang berfokus pada peningkatan program focused on improving employees’ soft skills.
softskill pekerja.
3. Certification Program (Sertifikasi untuk jabatan tertentu 3. Certification Program (Certification for specific
baik yang bersifat mandatory/non mandatory). positions, whether mandatory or non-mandatory).
4. Public Training 4. Public Training
Public Training diberikan kepada pekerja dengan jabatan Public Training is provided to employees in specialist
specialist kantor pusat dengan tujuan peningkatan hard roles at the head office with the aim of improving
skill sesuai dengan kebutuhan jabatannya. their hard skills in line with the requirements of their
positions.
5. E-Learning 5. E-Learning
E-learning diberikan kepada seluruh pekerja yang dapat E-learning is available to all employees and can be
diakses melalui LMS BRISMART dan LinkedIn Learning. accessed through the BRISMART LMS and LinkedIn
Learning.
Pada tahun 2025, BRI Finance mengimplementasikan In 2025, BRI Finance implemented a total of 80
80 program pelatihan dan pengembangan berbasis sustainability-based training and development programs,
keberlanjutan, dengan partisipasi 975 pekerja yang berasal with the participation of 975 employees ranging from
dari level operasional hingga tingkat manajemen. Di operational to management levels. In addition, BRI Finance
samping itu, BRI Finance secara berkelanjutan membangun continuously builds employee capacity through additional
kapasitas pekerja melalui pelatihan tambahan, terutama training, particularly in the areas of Social and Governance.
dalam aspek Social and Governance.
Selain pengembangan kompetensi, BRI Finance In addition to competency development, BRI Finance
menegakkan prinsip kesetaraan kesempatan karier bagi upholds the principle of equal career opportunities for all
seluruh pekerja tanpa diskriminasi. Promosi jabatan employees without discrimination. Promotions are carried
dilakukan melalui evaluasi kinerja yang objektif dan out through objective performance evaluations and are
diselaraskan dengan kebutuhan organisasi. Pada tahun aligned with organizational needs. In 2025, 7 employees
2025, sebanyak 7 pekerja memperoleh promosi jabatan received promotions and 169 employees received grade
dan 169 pekerja memperoleh kenaikan person grade. (F.18) increases. (F.18)
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BRI Finance memiliki program pengembangan BRI Finance has a career development program which
karier yang meliputi program talent management. includes a talent management program. The talent
Program talent management merupakan sebuah management program is a continuous process to identify,
proses berkesinambungan untuk mengidentifikasi, develop, maintain and place existing talent in the Company
mengembangkan, mempertahankan, dan menempatkan to become successors to strategic positions.
talent yang ada di Perusahaan untuk menjadi suksesor
jabatan-jabatan strategis.
Program talent management BRI Finance terdiri dari 4 The BRI Finance talent management program consists of 4
(empat) tahapan, sebagai berikut: (four) stages, as follows:
Talent
Identification
& Selection
Talent
Deployment
Talent Talent
Development
Management
Talent
Engagement
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Dewan Komisaris dan Direksi
Board of Commissioners and Board of Directors
Tabel Pengembangan Kompetensi Dewan Komisaris dan Direksi
Competency Development for the Board of Commissioners and Board of Directors
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
Dewan Komisaris
Board of Commissioners
1. Refreshment Seminar Nasional "Arah Kebijakan OJK Jakarta, 4 Februari 2025 APPI 1
Program Tahun 2025 dan Strategi Pertumbuhan Jakarta, February 4, 2025
Ekonomi Pemerintah Baru"
National Seminar on “OJK Policy Direction
for 2025 and the New Government's
Economic Growth Strategy”
2. Refreshment Pengembangan Metode Pembelajaran Jakarta, 10 Maret 2025 LPPI 1
Program dengan Artificial Intelligence (AI) Jakarta, March 10, 2025
Development of Learning Methods with
Artificial Intelligence (AI)
3. Refreshment Seminar Nasional APPI "Economic Outlook Daring, 2 September 2025 APPI 1
Program 2026" Online, September 2, 2025
APPI National Seminar “Economic Outlook
2026”
Direksi
Board of Directors
1. Refreshment Seminar Nasional "Arah Kebijakan OJK Jakarta, 4 Februari 2025 APPI 2
Program Tahun 2025 dan Strategi Pertumbuhan Jakarta, February 4, 2025
Ekonomi Pemerintah Baru"
National Seminar on “OJK Policy Direction
for 2025 and the New Government's
Economic Growth Strategy”
2. Refreshment Seminar Nasional “Will the Trade War Cause Jakarta, 6 Mei 2025 APPI 1
Program Financial Turmoil?” Jakarta, May 6, 2025
National Seminar “Will the Trade War Cause
Financial Turmoil?”
3. Refreshment Seminar Internasional APPI “Global, ASEAN, Bali, 11 Juli 2025 APPI 1
Program and Indonesia Challenges to Indonesian Bali, July 11, 2025
Economy”
International Seminar APPI "Global, ASEAN,
and Indonesia Challenges to Indonesian
Economy"
4. Refreshment Seminar Nasional APPI "Economic Outlook Daring, 2 September 2025 APPI 1
Program 2026" Online, September 2, 2025
APPI National Seminar “Economic Outlook
2026”
5. Refreshment Seminar Nasional “Resilience and Recovery: Jakarta, 28 Oktober 2025 APPI 1
Program The Direction of Indonesia's Economy“ Jakarta, October 28, 2025
National Seminar on “Resilience and
Recovery: The Direction of Indonesia's
Economy”
6. Refreshment Navigating Banking Business Amid Economy Jakarta, 13 November 2025 APPI 1
Program Landscape Turmoil Jakarta, November 13,
Navigating Banking Business Amid Economy 2025
Landscape Turmoil
7. Refreshment Konferensi Nasional Profesional Manajemen Daring, 27 November 2025 LSPMR 1
Program Risiko ke XI - 2025 Online, November 27, 2025
11th National Conference on Risk Management
Professionals - 2025
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Komite di Bawah Dewan Komisaris
Committees Under the Board of Commissioner
Tabel Pengembangan Kompetensi Komite di Bawah Dewan Komisaris
Competency Development of Committees Under the Board of Commissioners
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
Komite Audit
Audit Committee
1. Refreshment Seminar Nasional APPI "Economic Outlook Daring, 2 September 2025 APPI 1
Program 2026" Online, September 2, 2025
APPI National Seminar “Economic Outlook
2026”
Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee
1. Refreshment Seminar Nasional "Arah Kebijakan OJK Jakarta, 4 Februari 2025 APPI 1
Program Tahun 2025 dan Strategi Pertumbuhan Jakarta, February 4, 2025
Ekonomi Pemerintah Baru"
National Seminar on “OJK Policy Direction
for 2025 and the New Government's
Economic Growth Strategy”
2. Refreshment Pengembangan Metode Pembelajaran Jakarta, 10 Maret 2025 LPPI 1
Program dengan Artificial Intellegence (AI) Jakarta, March 10, 2025
Development of Learning Methods with
Artificial Intelligence (AI)
3. Refreshment Seminar Nasional APPI "Economic Outlook Daring, 2 September 2025 APPI 1
Program 2026" Online, 2 September 2025
APPI National Seminar “Economic Outlook
2026”
4. Refreshment Indonesia Human Capital & Beyond Summit Tangerang Selatan, 2 GML 1
Program 2025 September 2025
Indonesia Human Capital & Beyond Summit South Tangerang,
2025 September 2, 2025
5. Refreshment Senior Leaders Forum & BOD Workshop Jakarta, 2 Oktober 2025 BRI Finance 1
Program Alignment BRIllian Way Jakarta, 2 October 2025
Senior Leaders Forum & BOD Workshop
Alignment BRIllian Way
6. Refreshment Pelatihan Awareness ISO 37001:2016 terkait Daring, 30 Oktober 2025 Robere 1
Program Anti-Bribery Management System Online, October 30, 2025
ISO 37001:2016 Awareness Training related
to Anti-Bribery Management System
Komite Pemantau Risiko
Risk Monitoring Committee
1. Refreshment Seminar Nasional APPI "Economic Outlook Daring, 2 September 2025 APPI 1
Program 2026" Online, September 2, 2025
APPI National Seminar “Economic Outlook
2026”
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Komite di Bawah Direksi
Committees Under the Board of Commissioners
Tabel Pengembangan Kompetensi Komite di Bawah Direksi
Competency Development of Committees Under the Board of Directors
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
Komite Manajemen Aset Liabilitas (ALCO)
Asset Liability Management Committee (ALCO)
1 Certification Ujian Sertifikasi Dasar Pembiayaan Daring, 13–19 Februari APPI dan SPPI 3
Program Manajerial 2025
Basic Managerial Certification Online, February 13–19,
2025
2 Certification Data Protection Officer Certification Daring, 25-27 Februari APPDI 1
Program Data Protection Officer Certification 2025
Online, February 25–27,
2025
3 Refreshment E-learning Modul Kode Etik dan Budaya Daring, 14 Februari 2025 BRISMART 4
[E-Learning] Kepatuhan BRI Finance Tahun 2025 Online, February 14, 2025
E-learning Module on BRI Finance's Code of
Ethics and Compliance Culture in 2025
4 Refreshment E-learning Modul 5C + 1P BRI Finance Tahun Daring, 22 April 2025 BRISMART 4
[E-Learning] 2025 Online, April 22, 2025
E-learning Module 5C + 1P BRI Finance in
2025
5 Refreshment E-learning Modul Risk Culture & Risk Daring, 22 April 2025 BRISMART 5
[E-Learning] Awareness BRI Finance Tahun 2025 Online, April 22, 2025
E-learning Module Risk Culture & Risk
Awareness BRI Finance in 2025
6 Refreshment E-learning Modul Sistem Manajemen Mutu & Daring, 15 Mei 2025 BRISMART 5
[E-Learning] K3 BRI Finance Tahun 2025 Online, May 15, 2025
E-learning Module on Quality Management &
Occupational Health and Safety Systems at
BRI Finance in 2025
7 Refreshment E-learning Modul Social Engineering Daring, 15 Mei 2025 BRISMART 4
[E-Learning] Awareness BRI Finance Tahun 2025 Online, May 15, 2025
E-learning Module Social Engineering
Awareness BRI Finance in 2025
8 Refreshment E-learning Modul Culture Activation Program Daring, 16 Juni 2025 BRISMART 4
[E-Learning] BRI Finance Tahun 2025 Online, June 16, 2025
E-learning Module Social Engineering
Awareness BRI Finance in 2025
9 Refreshment E-learning Modul Sistem Anti-Fraud BRI Daring, 16 Juni 2025 BRISMART 4
[E-Learning] Finance Tahun 2025 Online, June 16, 2025
E-learning Module Anti-Fraud System BRI
Finance in 2025
10 Refreshment E-learning Modul Dokumen Administrasi & Daring, 9 Juli 2025 BRISMART 5
[E-Learning] Fidusia BRI Finance Tahun 2025 Online, July 9, 2025
E-learning Module Administrative &
Fiduciary Documents BRI Finance in 2025
11 Refreshment E-learning Modul Sistem Manajemen BRISMART 4
[E-Learning] Keamanan Informasi (Awareness ISO Daring, 25 Agustus 2025
27001:2022) Online, August 25, 2025
E-learning Module on Information Security
Management System (Awareness ISO
27001:2022)
12 Refreshment E-learning Modul APU PPT & PPPSM BRI Daring, 31 Oktober 2025 BRISMART 2
[E-Learning] Finance Tahun 2025 Online, October 31, 2025
E-learning Module APU PPT & PPPSM BRI
Finance in 2025
13 Refreshment E-learning Modul Perlindungan Data Pribadi Daring, 31 Oktober 2025 BRISMART 2
[E-Learning] BRI Finance Tahun 2025 Online, October 31, 2025
E-learning Module Personal Data Protection
BRI Finance in 2025
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Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
14 Refreshment Seminar Nasional "Arah Kebijakan OJK Jakarta, 4 Februari 2025 APPI 2
Program Tahun 2025 dan Strategi Pertumbuhan Jakarta, February 4, 2025
Ekonomi Pemerintah Baru"
National Seminar on “OJK Policy Direction
for 2025 and the New Government's
Economic Growth Strategy”
15 Refreshment Seminar Nasional "Will Trade War Create Jakarta, 6 Mei 2025 APPI 1
Program Financial Turmoil?" Jakarta, May 6, 2025
National Seminar “Will Trade War Create
Financial Turmoil?”
16 Refreshment Learning Carnival May Session - Step by step Daring, 16 Mei 2025 BRI Finance 4
Program Membentuk Kebiasaan Makan dan Hidup Online, May 16, 2025
Sehat
Learning Carnival May Session - Step by step
forming healthy eating and lifestyle habits
17 Refreshment Workshop Keuangan Berkelanjutan dan Jakarta, 4 Juli 2025 APPI 2
Program Penerapannya di Perusahaan Pembiayaan Jakarta, July 4, 2025
Workshop on Sustainable Finance and Its
Application in Financing Companies
18 Refreshment International Seminar APPI "Global, ASEAN, Bali, 11 Juli 2025 APPI 1
Program and Indonesia Challenges to Indonesian Bali, July 11, 2025
Economy"
APPI International Seminar “Global, ASEAN,
and Indonesia Challenges to the Indonesian
Economy”
19 Refreshment Valuation On Merger & Acquisition Jakarta, 13-14 Augustus PPM Manajemen 1
Program Valuation On Merger & Acquisition 2025
Jakarta, August 13–14,
2025
20 Refreshment Seminar Nasional APPI "Economic Outlook Daring, 2 September 2025 APPI 1
Program 2026" Online, September 2, 2025
APPI National Seminar “Economic Outlook
2026”
21 Refreshment Pengelolaan Risiko Kepatuhan & Risiko Daring, 4 September 2025 BRI Corporate 1
Program Hukum Online, September 4, 2025 University
Compliance & Legal Risk Management
22 Refreshment Outlook Ekonomi, Tantangan dan Respons Daring, 25 September BRI Corporate 1
Program Strategis BRI serta Building Bank Resilience 2025 University
Through Stress Testing and Backtesting Online, September 25,
Economic Outlook, Challenges and Strategic 2025
Responses of BRI, and Building Bank
Resilience Through Stress Testing and
Backtesting
23 Refreshment Fraud Prevention: Forensic Document Daring, 26 September One Point 1
Program (Grafonomi) 2025 Indonesia
Fraud Prevention: Forensic Document Online, September 26,
(Grafonomi) 2025
24 Refreshment Senior Leaders Forum dan BOD Workshop Jakarta, 2 Oktober 2025 BRI Finance 11
Program Alignment BRIllian Way Jakarta, October 2, 2025
Senior Leaders Forum and BOD Workshop
Alignment BRIllian Way
25 Refreshment Leadership Training for Supervisors Jakarta, 22–24 Oktober Dale Carnegie 1
Program Leadership Training for Supervisors 2025
Jakarta, October 22–24,
2025
26 Refreshment Seminar Nasional “Resilience and Jakarta, 28 Oktober 2025 APPI 1
Program Turnaround: Indonesia’s Economic Direction“ Jakarta, October 28, 2025
National Seminar on “Resilience and
Turnaround: Indonesia's Economic Direction”
27 Refreshment Pelatihan Awareness ISO 37001:2016 terkait Daring, 30 Oktober 2025 Robere 1
Program Anti-Bribery Management System Online, October 30, 2025
ISO 37001:2016 Awareness Training related
to Anti-Bribery Management System
2025 Annual Report and Sustainability Report
125
PT BRI Multifinance Indonesia
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
28 Refreshment Navigating Banking Business Amid Economy Jakarta, 13 November 2025 LPPI 1
Program Landscape Turmoil Jakarta, November 13,
Navigating Banking Business Amid Economy 2025
Landscape Turmoil
29 Refreshment Konferensi Nasional Profesional Manajemen Daring, 27–28 November LSPMR 1
Program Risiko ke XI - 2025 2025
11th National Conference on Risk Management Online, November 27–28,
Professionals - 2025 2025
30 Refreshment Safety Leadership Daring, 10 Desember 2025 Synergy Solusi 1
Program Safety Leadership Online, December 10,
2025
Komite Pembiayaan
Financing Committee
1 Certification Ujian Sertifikasi Dasar Pembiayaan Daring, 21–26 April 2025 APPI dan SPPI 14
Program Manajerial Online, April 21–26, 2025
Basic Managerial Certification
2 Leadership BRIF Leadership Development Program - Jakarta, 9 Januari 2025 Innergy & Past 27
Development Pemimpin Kantor Cabang (Agile Leadership Jakarta, January 9, 2025 Novel Larasaty,
Program for Decision Making & How to be A Media- M.A.
Darling: 101 Speaking to the Press)
BRIF Leadership Development Program -
Branch Office Leaders (Agile Leadership
for Decision Making & How to be a Media
Darling: 101 Speaking to the Press)
3 Leadership BRIF Leadership Development Program Jakarta, 24 Juli 2025 Duta Bangsa & 28
Development (Pemimpin Kantor Cabang dan Pemimpin Jakarta, July 24, 2025 Bravo
Program Kantor Pemasaran) : Leadership in Shape
BRIF Leadership Development Program
(Branch Office Leaders and Marketing Office
Leaders): Leadership in Shape
4 Leadership BRIF Leadership Development Program Jakarta, 18 Desember 2025 Gustav Aulia 29
Development (Pemimpin Kantor Cabang dan Pemimpin Jakarta, December 18,
Program Kantor Pemasaran) : Designing Impact with 2025
Storytelling
BRIF Leadership Development Program
(Branch Office Leaders and Marketing Office
Leaders): Designing Impact with Storytelling
5 New Hire On The Job Training Untuk Pimpinan Kantor Jakarta, 13–17 Oktober BRI Finance 1
Development Cabang 2025
Program On-the-Job Training for Branch Office Jakarta, October 13-17,
Managers 2025
6 Refreshment E-learning Modul 5C + 1P BRI Finance Tahun Daring, 22 April 2025 BRISMART 21
[E-Learning] 2025 Online, April 22, 2025
E-learning Module 5C + 1P BRI Finance in
2025
7 Refreshment E-learning Modul Risk Culture & Risk Daring, 22 April 2025 BRISMART 21
[E-Learning] Awareness BRI Finance Tahun 2025 Online, April 22, 2025
E-learning Module Risk Culture & Risk
Awareness BRI Finance in 2025
8 Refreshment E-learning Modul Sistem Manajemen Mutu Daring, 2 Mei 2025 BRISMART 11
[E-Learning] dan K3 BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module on Quality Management
and Occupational Health and Safety Systems
at BRI Finance in 2025
9 Refreshment E-learning Modul Social Engineering Daring, 2 Mei 2025 BRISMART 11
[E-Learning] Awareness BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module Social Engineering
Awareness BRI Finance in 2025
Laporan Tahunan dan Laporan Keberlanjutan 2025
126
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Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
10 Refreshment E-learning Modul Culture Activation Program Daring, 16 Juni 2025 BRISMART 9
[E-Learning] BRI Finance Tahun 2025 Online, June 16, 2025
E-learning Module for BRI Finance Culture
Activation Program in 2025
11 Refreshment E-learning Modul Sistem Anti-Fraud BRI Daring, 16 Juni 2025 BRISMART 9
[E-Learning] Finance Tahun 2025 Online, June 16, 2025
E-learning Module Anti-Fraud System BRI
Finance in 2025
12 Refreshment E-learning Modul Dokumen Administrasi & Daring, 9 Juli 2025 BRISMART 21
[E-Learning] Fidusia BRI Finance Tahun 2025 Online, July 9, 2025
E-learning Module on Administrative &
Fiduciary Documents for BRI Finance in
2025
13 Refreshment E-learning Modul Kode Etik dan Budaya Daring, 9 Juli 2025 BRISMART 19
[E-Learning] Kepatuhan BRI Finance Tahun 2025 Online, July 9, 2025
E-learning Module on Code of Ethics and
Compliance Culture at BRI Finance in 2025
14 Refreshment E-learning Modul Sistem Manajemen Daring, 25 Agustus 2025 BRISMART 6
[E-Learning] Keamanan Informasi (Awareness ISO Online, August 25, 2025
27001:2022)
E-learning Module on Information Security
Management Systems (ISO 27001:2022
Awareness)
15 Refreshment E-learning Modul APU PPT & PPPSM BRI Daring, 28 Oktober 2025 BRISMART 3
[E-Learning] Finance Tahun 2025 Online, October 28, 2025
E-learning Module APU PPT & PPPSM BRI
Finance in 2025
16 Refreshment E-learning Modul Perlindungan Data Pribadi Daring, 28 Oktober 2025 BRISMART 3
[E-Learning] BRI Finance Tahun 2025 Online, October 28, 2025
E-learning Module Personal Data Protection
BRI Finance in 2025
17 Refreshment Seminar Nasional "Arah Kebijakan OJK Jakarta, 4 Februari 2025 APPI 2
Program Tahun 2025 dan Strategi Pertumbuhan Jakarta, February 4, 2025
Ekonomi Pemerintah Baru"
National Seminar on “OJK Policy Direction
for 2025 and the New Government's
Economic Growth Strategy”
18 Refreshment Seminar Nasional "Will Trade War Create Jakarta, 6 Mei 2025 APPI 1
Program Financial Turmoil?" Jakarta, May 6, 2025
National Seminar “Will Trade War Create
Financial Turmoil?”
19 Refreshment Learning Carnival May Session - Step by step Daring, 16 Mei 2025 BRI Finance 8
Program membentuk kebiasaan makan dan hidup Online, May 16, 2025
sehat
Learning Carnival May Session - Step by step
forming healthy eating and lifestyle habits
20 Refreshment International Seminar APPI "Global, ASEAN, Bali, 11 Juli 2025 APPI 1
Program and Indonesia Challenges to Indonesian Bali, July 11, 2025
Economy"
APPI International Seminar "Global, ASEAN,
and Indonesia Challenges to Indonesian
Economy"
21 Refreshment Seminar Nasional APPI "Economic Outlook Daring, 2 September 2025 APPI 1
Program 2026" Online, September 2, 2025
APPI National Seminar “Economic Outlook
2026”
22 Refreshment Senior Leaders Forum dan BOD Workshop Jakarta, 2 Oktober 2025 BRI Finance 17
Program Alignment BRIllian Way Jakarta, October 2, 2025
Senior Leaders Forum and BOD Workshop
Alignment Brillian Way
2025 Annual Report and Sustainability Report
127
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Page 130
Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
23 Refreshment Seminar Nasional “Resilience and Jakarta, 28 Oktober 2025 APPI 1
Program Turnaround: Indonesia’s Economic Direction“ Jakarta, October 28, 2025
National Seminar on “Resilience and
Turnaround: Indonesia's Economic Direction”
24 Refreshment Navigating Banking Business Amid Economy Jakarta, 13 November 2025 LPPI 1
Program Landscape Turmoil Jakarta, November 13,
Navigating Banking Business Amid Economy 2025
Landscape Turmoil
25 Refreshment Konferensi Nasional Profesional Manajemen Daring, 27-28, LSPMR 1
Program Risiko ke XI - 2025 November 2025
11th National Conference on Risk Management Online, November 27-28,
Professionals - 2025 2025
Komite Pengarah Teknologi Informasi (TI)
Information Technology (IT) Steering Committee
1 Certification Ujian Sertifikasi Dasar Pembiayaan Daring, 14-20 Agustus APPI dan SPPI 2
Program Manajerial 2025
Basic Managerial Certification Online, August 14-20, 2025
2 Refreshment E-learning Modul 5C + 1P BRI Finance Tahun Daring, 10 Aprl 2025 BRISMART 3
[E-Learning] 2025 Online, April 10, 2025
E-learning Module 5C + 1P BRI Finance in
2025
3 Refreshment E-learning Modul Sistem Manajemen Mutu Daring, 15 Mei 2025 BRISMART 3
[E-Learning] dan K3 BRI Finance Tahun 2025 Online, May 15, 2025
E-learning Module Quality Management and
Occupational Health and Safety System BRI
Finance in 2025
4 Refreshment E-learning Modul Social Engineering Daring, 15 Mei 2025 BRISMART 3
[E-Learning] Awareness BRI Finance Tahun 2025 Online, May 15, 2025
E-learning Module Social Engineering
Awareness BRI Finance in 2025
5 Refreshment E-learning Modul Sistem Anti-Fraud BRI Daring, 10 Juli 2025 BRISMART 3
[E-Learning] Finance Tahun 2025 Online, July 10, 2025
E-learning Module Anti-Fraud System BRI
Finance in 2025
6 Refreshment E-learning Modul Risk Culture & Risk Daring, 10 Juli 2025 BRISMART 3
[E-Learning] Awareness BRI Finance Tahun 2025 Online, July 10, 2025
E-learning Module Risk Culture & Risk
Awareness BRI Finance in 2025
7 Refreshment E-learning Modul Culture Activation Program Daring, 10 Juli 2025 BRISMART 3
[E-Learning] BRI Finance Tahun 2025 Online, July 10, 2025
E-learning Module for BRI Finance Culture
Activation Program in 2025
8 Refreshment E-learning Modul Kode Etik dan Budaya Daring, 10 Juli 2025 BRISMART 3
[E-Learning] Kepatuhan BRI Finance Tahun 2025 Online, July 10, 2025
E-learning Module on Code of Ethics and
Compliance Culture at BRI Finance in 2025
9 Refreshment E-learning Modul Dokumen Administrasi & Daring, 10 Juli 2025 BRISMART 3
[E-Learning] Fidusia BRI Finance Tahun 2025 Online, July 10, 2025
E-learning Module on Administrative &
Fiduciary Documents of BRI Finance for the
in 2025
10 Refreshment E-learning Modul APU PPT & PPPSM BRI Daring, 31 Oktober 2025 BRISMART 1
[E-Learning] Finance Tahun 2025 Online, October 31, 2025
E-Learning Module APU PPT & PPPSM BRI
Finance in 2025
11 Refreshment E-learning Modul Perlindungan Data Pribadi Daring, 31 Oktober 2025 BRISMART 1
[E-Learning] BRI Finance Tahun 2025 Online, October 31, 2025
E-learning Module Personal Data Protection
BRI Finance in 2025
Laporan Tahunan dan Laporan Keberlanjutan 2025
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Page 131
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
12 Refreshment Seminar Nasional "Arah Kebijakan OJK Jakarta, 4 Februari 2025 APPI 2
Program Tahun 2025 dan Strategi Pertumbuhan Jakarta, February 4, 2025
Ekonomi Pemerintah Baru"
National Seminar on “OJK Policy Direction
for 2025 and the New Government's
Economic Growth Strategy”
13 Refreshment Seminar Nasional "Will Trade War Create Jakarta, 6 Mei 2025 APPI 1
Program Financial Turmoil?" Jakarta, May 6, 2025
National Seminar “Will Trade War Create
Financial Turmoil?”
14 Refreshment International Seminar APPI "Global, ASEAN, Bali, 11 Juli 2025 APPI 1
Program and Indonesia Challenges to Indonesian Bali, July 11 2025
Economy"
APPI International Seminar “Global, ASEAN,
and Indonesia Challenges to the Indonesian
Economy”
15 Refreshment Seminar Nasional APPI "Economic Outlook Daring, 2 September APPI 1
Program 2026" Online, September 2,
APPI National Seminar “Economic Outlook 2025
2026”
16 Refreshment Senior Leaders Forum dan BOD Workshop Jakarta, 2 Oktober 2025 BRI Finance 4
Program Alignment Brillian Way Jakarta, October 2, 2025
Senior Leaders Forum and BOD Workshop
Alignment Brillian Way
17 Refreshment Seminar Nasional “Resilience and Jakarta, 28 Oktober 2025 APPI 1
Program Turnaround: Indonesia’s Economic Direction“ Jakarta, October 28, 2025
National Seminar on “Resilience and
Turnaround: Indonesia's Economic Direction”
18 Refreshment Navigating Banking Business Amid Economy Jakarta, 13 November 2025 LPPI 1
Program Landscape Turmoil Jakarta, November 13,
Navigating Banking Business Amid Economy 2025
Landscape Turmoil
19 Refreshment Cobit 2019 with Exam Jakarta, 19-21 Desember PT Mitra Integrasi 1
Program Cobit 2019 with Exam 2025 Informatika
Jakarta, December 19–21, (Metrodata)
2025
20 Refreshment Chief Information Officer Jakarta, 24-26 November Inixindo 1
Program Chief Information Officer 2025
Jakarta, November 24–26,
2025
21 Refreshment Konferensi Nasional Profesional Manajemen Daring, 27-28 November LSPMR 1
Program Risiko ke XI - 2025 2025
11th National Conference on Risk Management Online, November 27-28,
Professionals - 2025 2025
Komite Manajemen Risiko
Risk Management Committee
1 Certification Certified Information Systems Auditor Daring, 10 Februari 2025 CISA 1
Program (CISA) Online, February 10, 2025
Certified Information Systems Auditor
(CISA)
2 Certification Ujian Sertifikasi Dasar Pembiayaan Daring, 13–19 Februari APPI dan SPPI 13
Program Manajerial 2025
Basic Managerial Certification Online, February 13-19,
2025
3 Certification CQI and IRCA Certified ISO/IEC 27001:2022 Jakarta, 24-28 Februari PT BSI Group 1
Program Information Management System Lead 2025 Indonesia
Auditor Training Course Jakarta, February 24-28,
CQI and IRCA Certified ISO/IEC 27001:2022 2025
Information Management System Lead
Auditor Training Course
4 Certification Data Protection Officer Certification Daring, 25-27 Februari APPDI 1
Program Data Protection Officer Certification 2025
Online, February 25-27,
2025
2025 Annual Report and Sustainability Report
129
PT BRI Multifinance Indonesia
Page 132
Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
5 Refreshment E-learning Modul Enterprise Risk Daring, 7 Mei 2025 BRISMART 4
[E-Learning] Management BRI Finance Tahun 2025 Online, May 7, 2025
E-learning Module Enterprise Risk
Management BRI Finance in 2025
6 Refreshment E-learning Modul 5C + 1P BRI Finance Tahun Daring, 9 Mei 2025 BRISMART 17
[E-Learning] 2025 Online, May 9, 2025
E-learning Module 5C + 1P BRI Finance in
2025
7 Refreshment E-learning Modul Sistem Manajemen Mutu Daring, 9 Mei 2025 BRISMART 18
[E-Learning] dan K3 BRI Finance Tahun 2025 Online, May 9, 2025
E-learning Module on Quality Management
and Occupational Health and Safety Systems
at BRI Finance in 2025
8 Refreshment E-learning Modul Social Engineering Daring, 9 Mei 2025 BRISMART 16
[E-Learning] Awareness BRI Finance Tahun 2025 Online, May 9, 2025
E-learning Module Social Engineering
Awareness BRI Finance in 2025
9 Refreshment E-learning Modul Risk Culture & Risk Daring, 9 Mei 2025 BRISMART 16
[E-Learning] Awareness BRI Finance Tahun 2025 Online, May 9, 2025
E-learning Module Risk Culture & Risk
Awareness BRI Finance in 2025
10 Refreshment E-learning Modul Culture Activation Program Daring, 16 Juni 2025 BRISMART 10
[E-Learning] BRI Finance Tahun 2025 Online, June 16, 2025
E-learning Module for BRI Finance Culture
Activation Program in 2025
11 Refreshment E-learning Modul Sistem Anti-Fraud BRI Daring, 16 Juni 2025 BRISMART 10
[E-Learning] Finance Tahun 2025 Online, June 16, 2025
E-learning Module System Anti-Fraud BRI
Finance in 2025
12 Refreshment E-learning Modul Dokumen Administrasi & Daring, 9 Juli 2025 BRISMART 13
[E-Learning] Fidusia BRI Finance Tahun 2025 Online, July 9, 2025
E-learning Module on Administrative &
Fiduciary Documents of BRI Finance in 2025
13 Refreshment E-learning Modul Kode Etik dan Budaya Daring, 9 Juli 2025 BRISMART 12
[E-Learning] Kepatuhan BRI Finance Tahun 2025 Online, July 9, 2025
E-learning Module on Code of Ethics and
Compliance Culture at BRI Finance in 2025
14 Refreshment E-learning Modul Sistem Manajemen Daring, 25 Agustus 2025 BRISMART 7
[E-Learning] Keamanan Informasi (Awareness ISO Online, August 25, 2025
27001:2022)
E-learning Module on Information Security
Management Systems (ISO 27001:2022
Awareness)
15 Refreshment E-learning Modul APU PPT & PPPSM BRI Daring, 28 Oktober 2025 BRISMART 7
[E-Learning] Finance Tahun 2025 Online, October 28, 2025
E-learning Module APU PPT & PPPSM BRI
Finance in 2025
16 Refreshment E-learning Modul Perlindungan Data Pribadi Daring, 28 Oktober 2025 BRISMART 7
[E-Learning] BRI Finance Tahun 2025 Online, October 28, 2025
E-learning Module Personal Data Protection
BRI Finance in 2025
17 Refreshment Seminar Nasional "Arah Kebijakan OJK Jakarta, 4 Februari 2025 APPI 2
Program Tahun 2025 dan Strategi Pertumbuhan Jakarta, February 4, 2025
Ekonomi Pemerintah Baru"
National Seminar on “OJK Policy Direction
for 2025 and the New Government's
Economic Growth Strategy”
18 Refreshment Fortifying The Effective AML Measurement Jakarta, 21 Februari 2025 BRI Corporate 1
Program Capabilities for The Excellent AML Practice Jakarta, February 21, 2025 University
Fortifying The Effective AML Measurement
Capabilities for The Excellent AML Practice
Laporan Tahunan dan Laporan Keberlanjutan 2025
130
PT BRI Multifinance Indonesia
Page 133
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
19 Refreshment Seminar Nasional "Will Trade War Create Jakarta, 6 Mei 2025 APPI 1
Program Financial Turmoil?" Jakarta, May 6, 2025
National Seminar “Will Trade War Create
Financial Turmoil?”
20 Refreshment Learning Carnival May Session - Step by step Jakarta, 16 Mei 2025 BRI Finance 7
Program membentuk kebiasaan makan dan hidup Jakarta, May 16, 2025
sehat
Learning Carnival May Session - Step by step
forming healthy eating and lifestyle habit
21 Refreshment Workshop Keuangan Berkelanjutan dan Jakarta, 4 Juli 2025 APPI 1
Program Penerapannya di Perusahaan Pembiayaan Jakarta, July 4, 2025
Workshop on Sustainable Finance and Its
Application in Financing Companies
22 Refreshment International Seminar APPI "Global, ASEAN, Bali, 11 Juli 2025 APPI 1
Program and Indonesia Challenges to Indonesian Bali, July 11, 2025
Economy"
APPI International Seminar: “Global, ASEAN,
and Indonesian Challenges to the Indonesian
Economy”
23 Refreshment Seminar Nasional APPI "Economic Outlook Daring, 2 September 2025 APPI 1
Program 2026" Online, September 2, 2025
APPI National Seminar “Economic Outlook
2026”
24 Refreshment Pengelolaann Risiko Kepatuhan & Risiko Daring, 4 September 2025 BRI Corporate 2
Program Hukum Online, September 4 2025 University
Compliance & Legal Risk Management
25 Refreshment Outlook Ekonomi, Tantangan dan Respons Daring, 25 September BRI Corporate 2
Program Strategis BRI serta Building Bank Resilience 2025 University
Through Stress Testing and Backtesting Online, September 25,
Economic Outlook, Challenges and Strategic 2025
Responses of BRI, and Building Bank
Resilience Through Stress Testing and
Backtesting
26 Refreshment Fraud Prevention: Forensic Document Daring, 26 September One Point 2
Program (Grafonomi) 2025 Indonesia
Fraud Prevention: Forensic Document Online, September 26,
(Grafonomi) 2025
27 Refreshment Senior Leaders Forum & BOD Workshop Jakarta, 2 Oktober 2025 BRI Finance 17
Program Alignment BRIllian Way Jakarta, October 2, 2025
Senior Leaders Forum and BOD Workshop
Alignment Brillian Way
28 Refreshment Implementing GRC Bandung, 7-9 Oktober CRMS (Center for 1
Program Implementing GRC 2025 Risk Management &
Bandung, October 7-9, Sustainability
2025
29 Refreshment Internal Audit Esential Skill - Agile Auditing Jakarta, 15-16 Oktober IIA Indonesia (The 1
Program Internal Audit Esential Skill - Agile Auditing 2025 Institute of Internal
Jakarta, October 15-16, Auditors)
2025
30 Refreshment Masa Persiapan Pensiun Jakarta, 21-23 Oktober ESQ 1
Program Retirement Preparation Period 2025
Jakarta, October 21-23,
2025
31 Refreshment Leadership Training for Supervisors Jakarta, 22-24 Oktober Dale Carnegie 1
Program Leadership Training for Supervisors 2025
Jakarta, October 22-24,
2025
32 Refreshment Seminar Nasional “Resilience and Jakarta, 28 Oktober 2025 APPI 1
Program Turnaround: Indonesia’s Economic Direction“ Jakarta, October 28, 2025
National Seminar on “Resilience and
Turnaround: Indonesia's Economic Direction”
33 Refreshment Pelatihan Awareness ISO 37001:2016 terkait Daring, 30 Oktober 2025 Robere 2
Program Anti-Bribery Management System Online, October 30, 2025
ISO 37001:2016 Awareness Training related
to Anti-Bribery Management System
2025 Annual Report and Sustainability Report
131
PT BRI Multifinance Indonesia
Page 134
Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
34 Refreshment Navigating Banking Business Amid Economy Jakarta, 13 November 2025 LPPI 1
Program Landscape Turmoil Jakarta, November 13,
Navigating Banking Business Amid Economy 2025
Landscape Turmoil
35 Refreshment Cobit 2019 with Exam Jakarta, 19-21 Desember PT Mitra Integrasi 1
Program Cobit 2019 with Exam 2025 Informatika
Jakarta, December 19–21, (Metrodata)
2025
36 Refreshment Chief Information Officer Jakarta, 24-26 November Inixindo 1
Program Chief Information Officer 2025
Jakarta, November 24-26,
2025
37 Refreshment Konferensi Nasional Profesional Manajemen Daring, 27-28 November LSPMR 1
Program Risiko ke XI - 2025 2025
11th National Conference on Risk Management Online, November 27-28,
Professionals - 2025 2025
38 Refreshment Quality Assessment: Evaluating Internal Jakarta, 8-9 Desember YPIA 1
Program Audit Effectiveness 2025
Quality Assessment: Evaluating Internal Jakarta, December 8–9,
Audit Effectiveness 2025
39 Refreshment Safety Leadership Daring, 10 Desember 2025 Synergy Solusi 2
Program Safety Leadership Online, December 10, 2025
Komite Produk
Product Committee
1 Certification Certified Information Systems Auditor Daring, 10 Februari 2025 CISA 1
Program (CISA) Online, February 10, 2025
Certified Information Systems Auditor
(CISA)
2 Certification Ujian Sertifikasi Dasar Pembiayaan Daring, 13–19 Februari APPI dan SPPI 13
Program Manajerial 2025
Basic Managerial Certification Online, February 13-19,
2025
3 Certification CQI and IRCA Certified ISO/IEC 27001:2022 Jakarta, 24–28 Februari PT BSI Group 1
Program Information Management System Lead 2025 Indonesia
Auditor Training Course Jakarta, February 24-28,
CQI and IRCA Certified ISO/IEC 27001:2022 2025
Information Management System Lead
Auditor Training Course
4 Certification Data Protection Officer Certification Daring, 25-27 Februari APPDI 1
Program Data Protection Officer Certification 2025
Online, February 25-27,
2025
5 Refreshment E-learning Modul Enterprise Risk Daring, 7 Mei 2025 BRISMART 4
[E-Learning] Management BRI Finance Tahun 2025 Online, May 7, 2025
E-learning Module Enterprise Risk
Management BRI Finance in 2025
6 Refreshment E-learning Modul 5C + 1P BRI Finance Tahun Daring, 9 Mei 2025 BRISMART 17
[E-Learning] 2025 Online, May 9, 2025
E-learning Module 5C + 1P BRI Finance in
2025
7 Refreshment E-learning Modul Sistem Manajemen Mutu Daring, 9 Mei 2025 BRISMART 18
[E-Learning] dan K3 BRI Finance Tahun 2025 Online, May 9, 2025
E-learning Module Quality Management and
Occupational Health and Safety System BRI
Finance in 2025
8 Refreshment E-learning Modul Social Engineering Daring, 9 Mei 2025 BRISMART 16
[E-Learning] Awareness BRI Finance Tahun 2025 Online, May 9, 2025
E-learning Module Social Engineering
Awareness BRI Finance in 2025
9 Refreshment E-learning Modul Risk Culture & Risk Daring, 9 Mei 2025 BRISMART 16
[E-Learning] Awareness BRI Finance Tahun 2025 Online, May 9, 2025
E-learning Module Risk Culture & Risk
Awareness BRI Finance in 2025
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Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
10 Refreshment E-learning Modul Culture Activation Program Daring, 16 Juni 2025 BRISMART 10
[E-Learning] BRI Finance Tahun 2025 Online, June 16, 2025
E-learning Module for the BRI Finance
Culture Activation Program in 2025
11 Refreshment E-learning Modul Sistem Anti-Fraud BRI Daring, 16 Juni 2025 BRISMART 10
[E-Learning] Finance Tahun 2025 Online, June 16, 2025
E-learning Module Anti-Fraud System BRI
Finance in 2025
12 Refreshment E-learning Modul Dokumen Administrasi & Daring, 9 Juli 2025 BRISMART 13
[E-Learning] Fidusia BRI Finance Tahun 2025 Online, July 9, 2025
E-learning Module on Administrative &
Fiduciary Documents of BRI Finance in 2025
13 Refreshment E-learning Modul Kode Etik dan Budaya Daring, 9 Juli 2025 BRISMART 12
[E-Learning] Kepatuhan BRI Finance Tahun 2025 Online, July 9, 2025
E-learning Module on Code of Ethics and
Compliance Culture at BRI Finance in 2025
14 Refreshment E-learning Modul Sistem Manajemen Daring, 25 Agustus 2025 BRISMART 7
[E-Learning] Keamanan Informasi (Awareness ISO Online, August 25, 2025
27001:2022)
E-learning Module on Information Security
Management System (Awareness ISO
27001:2022)
15 Refreshment E-learning Modul APU PPT & PPPSM BRI Daring, 28 Oktober 2025 BRISMART 7
[E-Learning] Finance Tahun 2025 Online, October 28, 2025
E-learning Module APU PPT & PPPSM BRI
Finance in 2025
16 Refreshment E-learning Modul Perlindungan Data Pribadi Daring, 28 Oktober 2025 BRISMART 7
[E-Learning] BRI Finance Tahun 2025 Online, October 28, 2025
E-learning Module Personal Data Protection
BRI Finance in 2025
17 Refreshment Seminar Nasional "Arah Kebijakan OJK Jakarta, 4 Februari 2025 APPI 2
Program Tahun 2025 dan Strategi Pertumbuhan Jakarta, February 4, 2025
Ekonomi Pemerintah Baru"
National Seminar on “OJK Policy Direction
for 2025 and the New Government's
Economic Growth Strategy”
18 Refreshment Fortifying The Effective AML Measurement Jakarta, 21 Februari 2025 BRI Corporate 1
Program Capabilities for The Excellent AML Practice Jakarta, February 21, 2025 University
Fortifying The Effective AML Measurement
Capabilities for The Excellent AML Practice
19 Refreshment Seminar Nasional "Will Trade War Create Jakarta, 6 Mei 2025 APPI 1
Program Financial Turmoil?" Jakarta, May 6, 2025
National Seminar “Will Trade War Create
Financial Turmoil?”
20 Refreshment Learning Carnival May Session - Step by step Daring, 16 Mei 2025 BRI Finance 7
Program membentuk kebiasaan makan dan hidup Online, May 16, 2025
sehat
Learning Carnival May Session - Step by step
forming healthy eating and lifestyle habits
21 Refreshment Workshop Keuangan Berkelanjutan dan Jakarta, 4 Juli 2025 APPI 1
Program Penerapannya di Perusahaan Pembiayaan Jakarta, July 4, 2025
Workshop on Sustainable Finance and Its
Application in Financing Companies
22 Refreshment International Seminar APPI "Global, ASEAN, Bali, 11 Juli 2025 APPI 1
Program and Indonesia Challenges to Indonesian Bali, July 11, 2025
Economy"
APPI International Seminar “Global, ASEAN,
and Indonesia Challenges to the Indonesian
Economy”
23 Refreshment Seminar Nasional APPI "Economic Outlook Daring, 2 September 2025 APPI 1
Program 2026" Online, September 2, 2025
APPI National Seminar “Economic Outlook
2026”
2025 Annual Report and Sustainability Report
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
24 Refreshment Pengelolaann Risiko Kepatuhan & Risiko Daring, 4 September 2025 BRI Corporate 2
Program Hukum Online, September 4, 2025 University
Compliance & Legal Risk Management
25 Refreshment Outlook Ekonomi, Tantangan dan Respons Daring, 25 September BRI Corporate 2
Program Strategis BRI serta Building Bank Resilience 2025 University
Through Stress Testing and Backtesting Online, September 25,
Economic Outlook, Challenges and Strategic 2025
Responses of BRI, and Building Bank
Resilience Through Stress Testing and
Backtesting
26 Refreshment Fraud Prevention: Forensic Document Daring, 26 September One Point 2
Program (Grafonomi) 2025 Indonesia
Fraud Prevention: Forensic Document Online, September 26,
(Grafonomi) 2025
27 Refreshment Senior Leaders Forum & BOD Workshop Jakarta, 2 Oktober 2025 BRI Finance 17
Program Alignment BRIllian Way Jakarta, October 2, 2025
Senior Leaders Forum & BOD Workshop
Alignment BRIllian Way
28 Refreshment Implementing GRC Bandung, 7-9 Oktober CRMS (Center for 1
Program Implementing GRC 2025 Risk Management &
Bandung, October 7-9, Sustainability
2025
29 Refreshment Internal Audit Esential Skill - Agile Auditing Jakarta, 15-16 Oktober IIA Indonesia (The 1
Program Internal Audit Esential Skill - Agile Auditing 2025 Institute of Internal
Jakarta, October 15-16, Auditors)
2025
30 Refreshment Masa Persiapan Pensiun Jakarta, 21-23 Oktober ESQ 1
Program Retirement Preparation Period 2025
Jakarta, October 21-23,
2025
31 Refreshment Leadership Training for Supervisors Jakarta, 22-24 Oktober Dale Carnegie 1
Program Leadership Training for Supervisors 2025
Jakarta, October 22-24,
2025
32 Refreshment Seminar Nasional “Resilience and Jakarta, 28 Oktober 2025 APPI 1
Program Turnaround: Indonesia’s Economic Direction“ Jakarta, October 28, 2025
National Seminar on “Resilience and
Turnaround: Indonesia's Economic Direction”
33 Refreshment Pelatihan Awareness ISO 37001:2016 terkait Daring, 30 Oktober 2025 Robere 2
Program Anti-Bribery Management System Online, October 30, 2025
ISO 37001:2016 Awareness Training related
to Anti-Bribery Management System
34 Refreshment Navigating Banking Business Amid Economy Jakarta, 13 November 2025 LPPI 1
Program Landscape Turmoil Jakarta, November 13,
Navigating Banking Business Amid Economy 2025
Landscape Turmoil
35 Refreshment Cobit 2019 with Exam Jakarta, 19-21 Desember PT Mitra Integrasi 1
Program Cobit 2019 with Exam 2025 Informatika
Jakarta, December 19-21, (Metrodata)
2025
36 Refreshment Chief Information Officer Jakarta, 24-26 November Inixindo 1
Program Chief Information Officer 2025
Jakarta, November 24-26,
2025
37 Refreshment Konferensi Nasional Profesional Manajemen Daring, 27-28 November LSPMR 1
Program Risiko ke XI - 2025 2025
11th National Conference on Risk Management Online, November 27-28,
Professionals - 2025 2025
38 Refreshment Quality Assessment: Evaluating Internal Jakarta, 8-9 Desember YPIA 1
Program Audit Effectiveness 2025
Quality Assessment: Evaluating Internal Jakarta, December 8-9,
Audit Effectiveness 2025
Laporan Tahunan dan Laporan Keberlanjutan 2025
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Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
39 Refreshment Safety Leadership Daring, 10 Desember 2025 Synergy Solusi 2
Program Safety Leadership Online, December 10, 2025
Komite Human Capital
Human Capital Committee
1 Certification Ujian Sertifikasi Dasar Pembiayaan Daring, 13-19 Maret 2025 APPI dan SPPI 5
Program Manajerial Online, March 13-19, 2025
Basic Managerial Financing Certification
Exam
2 Certification Ujian Sertifikasi Profesi Penagihan Daring, 4 Juni 2025 SPPI 1
Program Pembiayaan Online, June 4, 2025
Professional Certification in Collection
3 Refreshment E-learning Modul Dokumen Administrasi & Daring, 7 Februari 2025 BRISMART 6
[E-Learning] Fidusia BRI Finance Tahun 2025 Online, February 7, 2025
E-learning Module on Administrative &
Fiduciary Documents of BRI Finance in 2025
4 Refreshment E-learning Modul Kode Etik Dan Budaya Daring, 12 Februari 2025 BRISMART 5
[E-Learning] Kepatuhan BRI Finance Tahun 2025 Online, February 12, 2025
E-learning Module on Code of Ethics and
Compliance Culture at BRI Finance in 2025
5 Refreshment E-learning Modul 5C + 1P BRI Finance Tahun Daring, 25 April 2025 BRISMART 8
[E-Learning] 2025 Online, April 25, 2025
E-learning Module 5C + 1P BRI Finance in
2025
6 Refreshment E-learning Modul Risk Culture & Risk Daring, 25 April 2025 BRISMART 8
[E-Learning] Awareness BRI Finance Tahun 2025 Online, April 25, 2025
E-learning Module Risk Culture & Risk
Awareness BRI Finance in 2025
7 Refreshment E-learning Modul Sistem Manajemen Mutu Daring, 2 Mei 2025 BRISMART 6
[E-Learning] dan K3 BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module on Quality Management
and Occupational Health and Safety Systems
at BRI Finance in 2025
8 Refreshment E-learning Modul Social Engineering Daring, 2 Mei 2025 BRISMART 6
[E-Learning] Awareness BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module Social Engineering
Awareness BRI Finance in 2025
9 Refreshment E-learning Modul Enterprise Risk Daring, 7 Mei 2025 BRISMART 1
[E-Learning] Management BRI Finance Tahun 2025 Online, May 7, 2025
E-learning Module Enterprise Risk
Management BRI Finance in 2025
10 Refreshment E-learning Modul Culture Activation Program Daring, 16 Juni 2025 BRISMART 4
[E-Learning] BRI Finance Tahun 2025 Online, June 16, 2025
E-learning Module for BRI Finance Culture
Activation Program in 2025
11 Refreshment E-learning Modul Sistem Anti-Fraud BRI Daring, 16 Juni 2025 BRISMART 4
[E-Learning] Finance Tahun 2025 Online, June 16, 2025
BRI Finance Anti-Fraud System E-learning
Module for the Year 2025
12 Refreshment E-learning Modul Sistem Manajemen Daring, 26 Agustus 2025 BRISMART 2
[E-Learning] Keamanan Informasi (Awareness ISO Online, August 26, 2025
27001:2022)
E-learning Module on Information Security
Management Systems (ISO 27001:2022
Awareness)
13 Refreshment E-learning Modul APU PPT & PPPSM BRI Daring, 28 Oktober 2025 BRISMART 2
[E-Learning] Finance Tahun 2025 Online, October 28, 2025
E-learning Module APU PPT & PPPSM BRI
Finance in 2025
14 Refreshment E-learning Modul Perlindungan Data Pribadi Daring, 28 Oktober 2025 BRISMART 2
[E-Learning] BRI Finance Tahun 2025 Online, October 28, 2025
E-learning Module Personal Data Protection
BRI Finance in2025
2025 Annual Report and Sustainability Report
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
15 Refreshment Seminar Nasional "Arah Kebijakan OJK Jakarta, 4 Februari 2025 APPI 2
Program Tahun 2025 dan Strategi Pertumbuhan Jakarta, February 4, 2025
Ekonomi Pemerintah Baru"
National Seminar on “OJK Policy Direction
for 2025 and the New Government's
Economic Growth Strategy”
16 Refreshment Fortifying The Effective AML Measurement Jakarta, 21 Februari 2025 BRI Corporate 1
Program Capabilities for The Excellent AML Practice Jakarta, February 21, 2025 University
Fortifying The Effective AML Measurement
Capabilities for The Excellent AML Practice
17 Refreshment Learning Carnival March Session - Investasi Daring, 18 Maret 2025 BRI Finance 1
Program vs Inflasi: Gold up Your Money Online, March 18, 2025
Learning Carnival March Session - Investasi
vs Inflasi: Gold up Your Money
18 Refreshment Seminar Nasional "Will Trade War Create Jakarta, 6 Mei 2025 APPI 1
Program Financial Turmoil?" Jakarta, May 6, 2025
National Seminar “Will Trade War Create
Financial Turmoil?”
19 Refreshment Learning Carnival May Session - Step by step Daring, 16 Mei 2025 BRI Finance 3
Program membentuk kebiasaan makan dan hidup Online, May 16, 2025
sehat
Learning Carnival May Session - Step by step
forming healthy eating and lifestyle habits
20 Refreshment Workshop Keuangan Berkelanjutan dan Jakarta, 4 Juli 2025 APPI 2
Program Penerapannya di Perusahaan Pembiayaan Jakarta, July 4, 2025
Workshop on Sustainable Finance and Its
Application in Financing Companies
21 Refreshment International Seminar APPI "Global, ASEAN, Bali, 11 Juli 2025 APPI 1
Program and Indonesia Challenges to Indonesian Bali, July 11, 2025
Economy"
APPI International Seminar “Global, ASEAN,
and Indonesia Challenges to the Indonesian
Economy”
22 Refreshment Valuation On Merger & Acquisition Jakarta, 13-14 Agustus PPM Manajemen 1
Program Valuation On Merger & Acquisition 2025
Jakarta, August 13-14, 2025
23 Refreshment Indonesia Human Capital & Beyond Summit Tangerang Selatan, 2 GML 2
Program 2025 September 2025
Indonesia Human Capital & Beyond Summit South Tangerang,
2025 September 2, 2025
24 Refreshment Seminar Nasional APPI "Economic Outlook Daring, 2 September 2025 APPI 1
Program 2026" Online, September 2, 2025
APPI National Seminar “Economic Outlook
2026”
25 Refreshment Pengelolaann Risiko Kepatuhan dan Risiko Daring, 4 September 2025 BRI Corporate 2
Program Hukum Online, September 4, 2025 University
Compliance and Legal Risk Management
26 Refreshment Outlook Ekonomi, Tantangan dan Respons Daring, 25 September BRI Corporate 2
Program Strategis BRI serta Building Bank Resilience 2025 University
Through Stress Testing and Backtesting Online, September 25,
Economic Outlook, Challenges and Strategic 2025
Responses of BRI, and Building Bank
Resilience Through Stress Testing and
Backtesting
27 Refreshment Senior Leaders Forum dan BOD Workshop Jakarta, 2 Oktober 2025 BRI Finance 21
Program Alignment BRIllian Way Jakarta, October 2, 2025
Senior Leaders Forum and BOD Workshop
Alignment BRIllian Way
28 Refreshment Implementing GRC Bandung, 7-9 Oktober CRMS (Center for 1
Program Implementing GRC 2025 Risk Management &
Bandung, October 7-9, Sustainability)
2025
Laporan Tahunan dan Laporan Keberlanjutan 2025
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Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
29 Refreshment Seminar Nasional “Resilience and Jakarta, 28 Oktober 2025 APPI 1
Program Turnaround: Indonesia’s Economic Direction“ Jakarta, October 28, 2025
National Seminar “Resilience and
Turnaround: Indonesia’s Economic Direction”
30 Refreshment Pelatihan Awareness ISO 37001:2016 terkait Daring, 30 Oktober 2025 Robere 5
Program Anti-Bribery Management System Online, October 30, 2025
ISO 37001:2016 Awareness Training related
to Anti-Bribery Management System
31 Refreshment Navigating Banking Business Amid Economy Jakarta, 13 November 2025 LPPI 1
Program Landscape Turmoil Jakarta, November 13,
Navigating Banking Business Amid Economy 2025
Landscape Turmoil
Sekretaris Perusahaan, Unit Audit Internal, dan Unit Manajemen
Risiko
Competency Development of Corporate Secretary, Internal Audit Unit, and Risk Management
Unit
Pengembangan Kompetensi Sekretaris Perusahaan, Unit Audit Internal, dan Unit Manajemen Risiko
Corporate Secretary, Internal Audit Unit, and Risk Management Unit
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
Sekretaris Perusahaan
Corporate Secretary
1 Refreshment Senior Leaders Forum & BOD Workshop Jakarta, 2 Oktober 2025 BRI Finance 1
Program Alignment BRIllian Way Jakarta, October 2, 2025
Senior Leaders Forum and BOD Workshop
Alignment Brillian Way
2 Refreshment Pelatihan Awareness ISO 37001:2016 terkait Daring, 30 Oktober 2025 Robere 1
Program Anti-Bribery Management System Jakarta, October 30, 2025
ISO 37001:2016 Awareness Training related
to Anti-Bribery Management System
Unit Audit Internal
Internal Audit Unit
1 Certification Certified Information Systems Auditor Daring, 10 Februari 2025 CISA 1
Program (CISA) Online, February 10, 2025
Certified Information Systems Auditor
(CISA)
2 Certification CQI and IRCA Certified ISO/IEC 27001:2022 Jakarta, 24-28 Februari PT BSI Group 2
Program Information Management System Lead 2025 Indonesia
Auditor Training Course Jakarta, February 24-28,
CQI and IRCA Certified ISO/IEC 27001:2022 2025
Information Management System Lead
Auditor Training Course
3 Certification Ujian Sertifikasi Dasar Pembiayaan Daring, 21-26 April 2025 APPI dan SPPI 4
Program Manajerial Online, April 21-26, 2025
Basic Managerial Certification
4 New Hire BSDP 0 Lateral Joiner 2025 Daring, 12-14 Maret 2025 BRI Corporate 5
Development BSDP 0 Lateral Joiner 2025 Online, March 12-14, 2025 University
Program
5 New Hire New Hire Induction - Batch 1 Daring, 21 Agustus 2025 BRI Finance 4
Development New Hire Induction - Batch 1 Online, August 21, 2025
Program
6 New Hire New Hire Induction - Batch 2 Daring, 26 Agustus 2025 BRI Finance 2
Development New Hire Induction - Batch 2 Online, August 26, 2025
Program
2025 Annual Report and Sustainability Report
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
7 Refreshment E-learning Modul 5C + 1P BRI Finance Tahun Daring, 22 April 2025 BRISMART 33
[E-Learning] 2025 Online, April 22, 2025
E-learning Module 5C + 1P BRI Finance in
2025
8 Refreshment E-learning Modul Risk Culture & Risk Daring, 22 April 2025 BRISMART 33
[E-Learning] Awareness BRI Finance Tahun 2025 Online, April 22, 2025
E-learning Module Risk Culture & Risk
Awareness BRI Finance in 2025
9 Refreshment E-learning Modul Sistem Manajemen Mutu Daring, 2 Mei 2025 BRISMART 42
[E-Learning] dan K3 BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module on Quality Management
and Occupational Health and Safety
Systems at BRI Finance in 2025
10 Refreshment E-learning Modul Social Engineering Daring, 2 Mei 2025 BRISMART 35
[E-Learning] Awareness BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module Social Engineering
Awareness BRI Finance in 2025
11 Refreshment E-learning Modul Enterprise Risk Daring, 7 Mei 2025 BRISMART 41
[E-Learning] Management BRI Finance Tahun 2025 Online, May 7, 2025
E-learning Module Enterprise Risk
Management BRI Finance in 2025
12 Refreshment E-learning Modul Culture Activation Daring, 17 Juni 2025 BRISMART 16
[E-Learning] Program BRI Finance Tahun 2025 Online, June 17, 2025
E-learning Module for BRI Finance Culture
Activation Program in 2025
13 Refreshment E-learning Modul Sistem Anti-Fraud BRI Daring, 17 Juni 2025 BRISMART 17
[E-Learning] Finance Tahun 2025 Online, June 17, 2025
E-learning Module Anti-Fraud System BRI
Finance in 2025
14 Refreshment E-Learning Litigation & Corporate Legal BRI Daring, 8 Juli 2025 BRISMART 1
[E-Learning] Finance 2025 Online, July 8, 2025
E-Learning Litigation & Corporate Legal BRI
Finance 2025
15 Refreshment E-learning Modul Kode Etik dan Budaya Daring, 9 Juli 2025 BRISMART 27
[E-Learning] Kepatuhan BRI Finance Tahun 2025 Online, July 9, 2025
E-learning Module on Code of Ethics and
Compliance Culture at BRI Finance in 2025
16 Refreshment E-learning Modul Dokumen Administrasi & Daring, 22 Juli 2025 BRISMART 26
[E-Learning] Fidusia BRI Finance Tahun 2025 Online, July 22, 2025
E-learning Module on Administrative &
Fiduciary Documents for BRI Finance in
2025
17 Refreshment E-learning Modul Sistem Manajemen Daring, 27 Agustus 2025 BRISMART 14
[E-Learning] Keamanan Informasi (Awareness ISO Online, August 27, 2025
27001:2022)
E-learning Module on Information Security
Management System (Awareness ISO
27001:2022)
18 Refreshment E-learning Modul APU PPT & PPPSM BRI Daring, 28 Oktober 2025 BRISMART 9
[E-Learning] Finance Tahun 2025 Online, October 28, 2025
E-learning Module APU PPT & PPPSM BRI
Finance in 2025
19 Refreshment E-learning Modul Perlindungan Data Pribadi Daring, 28 Oktober 2025 BRISMART 10
[E-Learning] BRI Finance Tahun 2025 Online, October 28, 2025
E-learning Module Personal Data Protection
BRI Finance in 2025
20 Refreshment Learning Carnival March Session - Investasi Daring, 18 Maret 2025 BRI Finance 4
Program vs Inflasi: Gold up Your Money Online, March 18, 2025
Learning Carnival March Session - Investasi
vs Inflasi: Gold up Your Money
Laporan Tahunan dan Laporan Keberlanjutan 2025
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Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
21 Refreshment Learning Carnival May Session - Step by Daring, 16 Mei 2025 BRI Finance 14
Program step membentuk kebiasaan makan dan Online, May 16, 2025
hidup sehat
Learning Carnival May Session - Step by
step forming healthy eating and lifestyle
habits
22 Refreshment Pengelolaann Risiko Kepatuhan & Risiko Daring, 4 September 2025 BRI Corporate 1
Program Hukum Online, September 4, 2025 University
Compliance & Legal Risk Management
23 Refreshment Outlook Ekonomi, Tantangan dan Respons Daring, 25 September BRI Corporate 1
Program Strategis BRI serta Building Bank Resilience 2025 University
Through Stress Testing and Backtesting Online, September 25,
Economic Outlook, Challenges and 2025
Strategic Responses of BRI, and Building
Bank Resilience Through Stress Testing and
Backtesting
24 Refreshment Fraud Prevention: Forensic Document Daring, 26 September One Point 20
Program (Grafonomi) 2025 Indonesia
Fraud Prevention: Forensic Document Online, September 26,
(Grafonomi) 2025
25 Refreshment Senior Leaders Forum & BOD Workshop Jakarta, 2 Oktober 2025 BRI Finance 1
Program Alignment BRIllian Way Jakarta, October 2, 2025
Senior Leaders Forum & BOD Workshop
Alignment BRIllian Way
26 Refreshment Internal Audit Esential Skill - Agile Auditing Jakarta, 15-16 Oktober IIA Indonesia (The 1
Program Internal Audit Esential Skill - Agile Auditing 2025 Institute of Internal
Jakarta, October 15-16, Auditors)
2025
27 Refreshment Leadership Training for Supervisors Jakarta, 22-24 Oktober Dale Carnegie 1
Program Leadership Training for Supervisors 2025
Jakarta, October 22-24,
2025
28 Refreshment Pelatihan Awareness ISO 37001:2016 terkait Daring, 30 Oktober 2025 Robere 5
Program Anti-Bribery Management System Online, October 30, 2025
ISO 37001:2016 Awareness Training related
to Anti-Bribery Management System
29 Refreshment Capacity Building: Investigator SKAI Jakarta, 3-6 November BRI Corporate 1
Program Capacity Building: Investigator SKAI 2025 University
Jakarta, November 3-6,
2025
30 Refreshment Effective Report Writing for Internal Audit Jakarta, 4-5 Desember YPIA 1
Program Effective Report Writing for Internal Audit 2025
Jakarta, December 4-5,
2025
31 Refreshment Quality Assessment: Evaluating Internal Jakarta, 8-9 Desember YPIA 1
Program Audit Effectiveness 2025
Quality Assessment: Evaluating Internal Jakarta, December 8-9,
Audit Effectiveness 2025
Manajemen Risiko
Risk Management
1 Certification Ujian Sertifikasi Dasar Pembiayaan Daring, 13-19 Februari 2025 APPI dan SPPI 2
Program Manajerial Online, February 13-19,
Basic Managerial Certification 2025
2 Certification Data Protection Officer Certification Daring, 25-27 Februari APPDI 1
Program Data Protection Officer Certification 2025
Online, February 25-27,
2025
3 Certification Sertifikasi Manajemen Risiko QRMA Jakarta, 13-16 Oktober CRMS (Center for 1
Program QRMA Risk Management Certification 2025 Risk Management &
Jakarta, October 13-16, Sustainability)
2025
4 Certification Certified GRC Professional (CGRCP) Bandung, 7-10 Oktober CRMS (Center for 1
Program Certified GRC Professional (CGRCP) 2025 Risk Management &
Bandung, October 7-10, Sustainability)
2025
2025 Annual Report and Sustainability Report
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
5 Refreshment E-learning Modul Dokumen Administrasi & Daring, 7 Februari 2025 BRISMART 7
[E-Learning] Fidusia BRI Finance Tahun 2025 Online, February 7, 2025
E-learning Module on Administrative &
Fiduciary Documents for BRI Finance in
2025
6 Refreshment E-learning Modul Kode Etik Dan Budaya Daring, 7 Februari 2025 BRISMART 7
[E-Learning] Kepatuhan BRI Finance Tahun 2025 Online, February 7, 2025
E-learning Module on BRI Finance's Code of
Ethics and Compliance Culture in 2025
7 Refreshment E-learning Modul 5C + 1P BRI Finance Tahun Daring, 10 April 2025 BRISMART 5
[E-Learning] 2025 Online, April 10, 2025
E-learning Module 5C + 1P BRI Finance in
2025
8 Refreshment E-learning Modul Risk Culture & Risk Daring, 10 April 2025 BRISMART 6
[E-Learning] Awareness BRI Finance Tahun 2025 Online, April 10, 2025
E-learning Module Risk Culture & Risk
Awareness BRI Finance in 2025
9 Refreshment E-learning Modul Sistem Manajemen Mutu Daring, 2 Mei 2025 BRISMART 5
[E-Learning] dan K3 BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module on Quality Management
and Occupational Health and Safety
Systems at BRI Finance in 2025
10 Refreshment E-learning Modul Social Engineering Daring, 2 Mei 2025 BRISMART 5
[E-Learning] Awareness BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module Social Engineering
Awareness BRI Finance in 2025
11 Refreshment E-learning Modul Culture Activation Daring, 13 Juni 2025 BRISMART 5
[E-Learning] Program BRI Finance Tahun 2025 Online, June 13, 2025
E-learning Module for BRI Finance Culture
Activation Program in 2025
12 Refreshment E-learning Modul Sistem Anti-Fraud BRI Daring, 13 Juni 2025 BRISMART 5
[E-Learning] Finance Tahun 2025 Online, June 13, 2025
E-learning Module Anti-Fraud System BRI
Finance in 2025
13 Refreshment E-learning Modul Sistem Manajemen Daring, 25 Agustus 2025 BRISMART 8
[E-Learning] Keamanan Informasi (Awareness ISO Online, August 25, 2025
27001:2022)
E-learning Module on Information Security
Management Systems (ISO 27001:2022
Awareness)
14 Refreshment E-learning Modul APU PPT & PPPSM BRI Daring, 30 September BRISMART 3
[E-Learning] Finance Tahun 2025 2025
E-learning Module APU PPT & PPPSM BRI Online, September 30,
Finance in 2025 2025
15 Refreshment E-learning Modul Perlindungan Data Pribadi Daring, 30 September BRISMART 4
[E-Learning] BRI Finance Tahun 2025 2025
E-learning Module Personal Data Protection Online, September 30,
BRI Finance in 2025 2025
16 Refreshment Learning Carnival May Session - Step by Daring, 16 Mei 2025 BRI Finance 5
Program step membentuk kebiasaan makan dan Online, May 16, 2025
hidup sehat
Learning Carnival May Session - Step by
step forming healthy eating and lifestyle
habits
17 Refreshment Learning Carnival March Session - Investasi Daring, 18 Maret 2025 BRI Finance 2
Program vs Inflasi: Gold up Your Money Online, March 18, 2025
Learning Carnival March Session -
Investment vs. Inflation: Boost Your Money
with Gold
18 Refreshment Masterclass Program Series XXIV Bandung, 3-4 Juli 2025 PPM Manajemen 1
Program Masterclass Program Series XXIV Bandung, July 3-4, 2025
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Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
19 Refreshment Workshop Keuangan Berkelanjutan dan Jakarta, 4 Juli 2025 APPI 1
Program Penerapannya di Perusahaan Pembiayaan Jakarta, July 4, 2025
Workshop on Sustainable Finance and Its
Application in Financing Companies
20 Refreshment Executive Training IFRS Sustainability Depok, 22-24 Juli 2025 UIII Sustainability 1
Program Reporting And GHG Emission Depok, July 22-24, 2025 Center
Executive Training IFRS Sustainability
Reporting And GHG Emission
21 Refreshment Pengelolaann Risiko Kepatuhan & Risiko Daring, 4 September 2025 BRI Corporate 1
Program Hukum Online, September 4, 2025 University
Compliance & Legal Risk Management
22 Refreshment Outlook Ekonomi, Tantangan dan Respons Daring, 25 September BRI Corporate 1
Program Strategis BRI serta Building Bank Resilience 2025 University
Through Stress Testing and Backtesting Online, September 25,
Economic Outlook, Challenges and 2025
Strategic Responses of BRI, and Building
Bank Resilience Through Stress Testing and
Backtesting
23 Refreshment Fraud Prevention: Forensic Document Daring, 26 September One Point 1
Program (Grafonomi) 2025 Indonesia
Fraud Prevention: Forensic Document Online, September 26,
(Grafonomi) 2025
24 Refreshment Senior Leaders Forum dan BOD Workshop Jakarta, 2 Oktober 2025 BRI Finance 3
Program Alignment BRIllian Way Jakarta, October 2, 2025
Senior Leaders Forum and BOD Workshop
Alignment Brillian Way
25 Refreshment Safety Leadership Daring, 13 Oktober 2025 Synergy Solusi 1
Program Safety Leadership Online, October 13, 2025
26 Refreshment Pelatihan Awareness ISO 37001:2016 terkait Daring, 30 Oktober 2025 Robere 4
Program Anti-Bribery Management System Online, October 30, 2025
ISO 37001:2016 Awareness Training related
to Anti-Bribery Management System
27 Refreshment Risk Modeling for Better Performance Jakarta, 7-8 November CRMS (Center for 1
Program Risk Modeling for Better Performance 2025 Risk Management &
Jakarta, November 7-8, Sustainability)
2025
Pekerja Berdasarkan Level Jabatan
Employees Based on Position Level
Tabel Pengembangan Kompetensi Pekerja Berdasarkan Level Jabatan
Employee Competency Development based on Position Level
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
CORPORATE BAND 1
1 Certification Ujian Sertifikasi Profesi Penagihan Daring, 6 Februari 2025 SPPI 1
Program Pembiayaan Online, February 6, 2025
Professional Certification in Collections
2 Certification Ujian Sertifikasi Dasar Pembiayaan Daring, 13-19 Februari APPI dan SPPI 4
Program Manajerial 2025
Basic Managerial Certification Online, February 13-19,
2025
3 Refreshment E-learning Modul Dokumen Administrasi & Daring, 7 Februari 2025 BRISMART 6
[E-Learning] Fidusia BRI Finance Tahun 2025 Online, February 7, 2025
E-learning Module on Administrative &
Fiduciary Documents of BRI Finance in
2025
2025 Annual Report and Sustainability Report
141
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
4 Refreshment E-learning Modul Kode Etik dan Budaya Daring, 7 Februari 2025 BRISMART 6
[E-Learning] Kepatuhan BRI Finance Tahun 2025 Online, February 7, 2025
E-learning Module on Code of Ethics and
Compliance Culture at BRI Finance in 2025
5 Refreshment E-learning Modul 5C + 1P BRI Finance Tahun Daring, 10 April 2025 BRISMART 7
[E-Learning] 2025 Online, April 10, 2025
E-learning Module 5C + 1P BRI Finance in
2025
6 Refreshment E-learning Modul Risk Culture & Risk Daring, 10 April 2025 BRISMART 7
[E-Learning] Awareness BRI Finance Tahun 2025 Online, April 10, 2025
E-learning Module Risk Culture & Risk
Awareness BRI Finance in 2025
7 Refreshment E-learning Modul Sistem Manajemen Mutu Daring, 2 Mei 2025 BRISMART 6
[E-Learning] dan K3 BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module Quality Management
and Occupational Health and Safety System
BRI Finance in 2025
8 Refreshment E-learning Modul Social Engineering Daring, 2 Mei 2025 BRISMART 6
[E-Learning] Awareness BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module Social Engineering
Awareness BRI Finance in 2025
9 Refreshment E-learning Modul Enterprise Risk Daring, 14 Mei 2025 BRISMART 1
[E-Learning] Management BRI Finance Tahun 2025 Online, May 14, 2025
E-learning Module Enterprise Risk
Management BRI Finance in 2025
10 Refreshment E-learning Modul Culture Activation Daring, 13 Juni 2025 BRISMART 4
[E-Learning] Program BRI Finance Tahun 2025 Online, June 13, 2025
E-learning Module for BRI Finance Culture
Activation Program in 2025
11 Refreshment E-learning Modul Sistem Anti-Fraud BRI Daring, 13 Juni 2025 BRISMART 4
[E-Learning] Finance Tahun 2025 Online, June 13, 2025
E-learning Module Anti-Fraud System BRI
Finance in 2025
12 Refreshment E-learning Modul Sistem Manajemen Daring, 25 Agustus 2025 BRISMART 2
[E-Learning] Keamanan Informasi (Awareness ISO Online, August 25, 2025
27001:2022)
E-learning Module on Information Security
Management System (Awareness ISO
27001:2022)
13 Refreshment E-learning Modul APU PPT & PPPSM BRI Daring, 30 September BRISMART 2
[E-Learning] Finance Tahun 2025 2025
E-learning Module APU PPT & PPPSM BRI Online, September 30,
Finance in 2025 2025
14 Refreshment E-learning Modul Perlindungan Data Pribadi Daring, 30 September BRISMART 2
[E-Learning] BRI Finance Tahun 2025 2025
E-learning Module Personal Data Protection Online, September 30,
BRI Finance in 2025 2025
15 Refreshment Learning Carnival March Session - Investasi Daring, 18 Maret 2025 BRI Finance 1
Program vs Inflasi: Gold up Your Money Online, March 18, 2025
Learning Carnival March Session - Investasi
vs Inflasi: Gold up Your Money
16 Refreshment Learning Carnival May Session - Step by Daring, 16 Mei 2025 BRI Finance 2
Program step membentuk kebiasaan makan dan Online, May 16, 2025
hidup sehat
Learning Carnival May Session - Step by
step forming healthy eating and lifestyle
habits
17 Refreshment Masterclass Program Series XXIV Bandung, 3-4 Juli 2025 PPM Manajemen 1
Program Masterclass Program Series XXIV Bandung, July 3-4, 2025
18 Refreshment Workshop Keuangan Berkelanjutan dan Jakarta, 4 Juli 2025 APPI 2
Program Penerapannya di Perusahaan Pembiayaan Jakarta, July 4, 2025
Workshop on Sustainable Finance and Its
Application in Financing Companies
Laporan Tahunan dan Laporan Keberlanjutan 2025
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Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
19 Refreshment Valuation On Merger & Acquisition Jakarta, 13-14 Agustus PPM Manajemen 1
Program Valuation On Merger & Acquisition 2025
Jakarta, August 13-14, 2025
20 Refreshment Indonesia Human Capital & Beyond Summit Tangerang Selatan, 2 GML 1
Program 2025 September 2025
Indonesia Human Capital & Beyond Summit South Tangerang,
2025 September 2, 2025
21 Refreshment Pengelolaan Risiko Kepatuhan dan Risiko Daring, 4 September 2025 BRI Corporate 2
Program Hukum Online, September 4, 2025 University
Compliance and Legal Risk Management
22 Refreshment Outlook Ekonomi, Tantangan dan Respons Daring, 25 September BRI Corporate 2
Program Strategis BRI serta Building Bank Resilience 2025 University
Through Stress Testing and Backtesting Online, September 25,
Economic Outlook, Challenges and 2025
Strategic Responses of BRI, and Building
Bank Resilience Through Stress Testing and
Backtesting
23 Refreshment Senior Leaders Forum & BOD Workshop Jakarta, 2 Oktober 2025 BRI Finance 12
Program Alignment BRIllian Way Jakarta, October 2, 2025
Senior Leaders Forum & BOD Workshop
Alignment BRIllian Way
24 Certification Certified GRC Professional (CGRCP) Bandung, 7-10 Oktober CRMS (Center for 1
Program Certified GRC Professional (CGRCP) 2025 Risk Management &
Bandung, October 7-10, Sustainability)
2025
25 Refreshment Pelatihan Awareness ISO 37001:2016 terkait Daring, 30 Oktober 2025 Robere 2
Program Anti-Bribery Management System Online, October 30, 2025
ISO 37001:2016 Awareness Training related
to Anti-Bribery Management System
26 Refreshment Chief Information Officer Jakarta, 24-26 November Inixindo 1
Program Chief Information Officer 2025
Jakarta, November 24-26,
2025
CORPORATE BAND 2
1 Certification Ujian Sertifikasi Dasar Pembiayaan Daring, 13-19 Februari 2025 APPI dan SPPI 2
Program Manajerial Online, February 13-19,
Basic Managerial Certification 2025
2 Refreshment E-learning Modul Dokumen Administrasi & Daring, 7 Februari 2025 BRISMART 3
[E-Learning] Fidusia BRI Finance Tahun 2025 Online, February 7, 2025
E-learning Module on Administrative &
Fiduciary Documents of BRI Finance in
2025
3 Refreshment E-learning Modul Kode Etik dan Budaya Daring, 7 Februari 2025 BRISMART 2
[E-Learning] Kepatuhan BRI Finance Tahun 2025 Online, February 7, 2025
E-learning Module on Code of Ethics and
Compliance Culture at BRI Finance in 2025
4 Refreshment E-learning Modul 5C + 1P BRI Finance Tahun Daring, 10 April 2025 BRISMART 5
[E-Learning] 2025 Online, April 10, 2025
E-learning Module 5C + 1P BRI Finance in
2025
5 Refreshment E-learning Modul Risk Culture & Risk Daring, 10 April 2025 BRISMART 5
[E-Learning] Awareness BRI Finance Tahun 2025 Online, April 10, 2025
E-learning Module Risk Culture & Risk
Awareness BRI Finance in 2025
6 Refreshment E-learning Modul Sistem Manajemen Mutu Daring, 2 Mei 2025 BRISMART 2
[E-Learning] dan K3 BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module on Quality Management
and Occupational Health and Safety
Systems at BRI Finance in 2025
7 Refreshment E-learning Modul Social Engineering Daring, 2 Mei 2025 BRISMART 2
[E-Learning] Awareness BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module Social Engineering
Awareness BRI Finance in 2025
2025 Annual Report and Sustainability Report
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
8 Refreshment E-learning Modul Culture Activation Daring, 13 Juni 2025 BRISMART 2
[E-Learning] Program BRI Finance Tahun 2025 Online, June 13, 2025
E-learning Module for BRI Finance Culture
Activation Program in 2025
9 Refreshment E-learning Modul Sistem Anti-Fraud BRI Daring, 13 Juni 2025 BRISMART 2
[E-Learning] Finance Tahun 2025 Online, June 13, 2025
E-learning Module Anti-Fraud System BRI
Finance in 2025
10 Refreshment E-learning Modul Sistem Manajemen Daring, 25 Agustus 2025 BRISMART 1
[E-Learning] Keamanan Informasi (Awareness ISO Online, August 25, 2025
27001:2022)
E-learning Module on Information Security
Management System (Awareness ISO
27001:2022)
11 Refreshment E-learning Modul APU PPT & PPPSM BRI Daring, 30 September BRISMART 1
[E-Learning] Finance Tahun 2025 2025
E-learning Module APU PPT & PPPSM BRI Online, September 30,
Finance in 2025 2025
12 Refreshment E-learning Modul Perlindungan Data Pribadi Daring, 30 September BRISMART 1
[E-Learning] BRI Finance Tahun 2025 2025
E-learning Module Perlindungan Data Online, September 30,
Pribadi BRI Finance in 2025 2025
13 Refreshment Fortifying The Effective AML Measurement Jakarta, 21 Februari 2025 BRI Corporate 1
Program Capabilities for The Excellent AML Practice Jakarta, February 21, 2025 University
Fortifying The Effective AML Measurement
Capabilities for The Excellent AML Practice
14 Refreshment Learning Carnival May Session - Step by Daring, 16 Mei 2025 BRI Finance 1
Program step membentuk kebiasaan makan dan Online, May 16, 2025
hidup sehat
Learning Carnival May Session - Step by
step forming healthy eating and lifestyle
habits
15 Refreshment Senior Leaders Forum dan BOD Workshop Jakarta, 2 Oktober 2025 BRI Finance 8
Program Alignment BRIllian Way Jakarta, October 2, 2025
Senior Leaders Forum and BOD Workshop
Alignment Brillian Way
16 Refreshment Implementing GRC Bandung, 7-9 Oktober CRMS (Center for 1
Program Implementing GRC 2025 Risk Management &
Bandung, October 7-9, Sustainability)
2025
17 Refreshment Pelatihan Awareness ISO 37001:2016 terkait Daring, 30 Oktober 2025 Robere 3
Program Anti-Bribery Management System Online, October 30, 2025
ISO 37001:2016 Awareness Training related
to Anti-Bribery Management System
CORPORATE BAND 3
1 Certification Ujian Sertifikasi Profesi Penagihan Daring, 6 Februari 2025 SPPI 2
Program Pembiayaan Online, February 6, 2025
Professional Certification in Collections
2 Certification Certified Information Systems Auditor Daring, 10 Februari 2025 CISA 1
Program (CISA) Online, February 10, 2025
Certified Information Systems Auditor
(CISA)
3 Certification Ujian Sertifikasi Dasar Pembiayaan Daring, 13-19 Februari 2025 APPI dan SPPI 39
Program Manajerial Online, February 13-19,
Basic Managerial Certification 2025
4 Certification CQI and IRCA Certified ISO/IEC 27001:2022 Jakarta, 24-28 Februari PT BSI Group 1
Program Information Management System Lead 2025 Indonesia
Auditor Training Course Jakarta, February 24-28,
CQI and IRCA Certified ISO/IEC 27001:2022 2025
Information Management System Lead
Auditor Training Course
Laporan Tahunan dan Laporan Keberlanjutan 2025
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Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
5 Certification Data Protection Officer Certification Daring, 25-27 Februari APPDI 1
Program Data Protection Officer Certification 2025
Online, February 25-27,
2025
6 Leadership BLDP (BRILiaN Leadership Development Jakarta, 10-21 Maret 2025 BRI 1
Development Program) Batch 6 Jakarta, March 10-21, 2025
Program BLDP (BRILiaN Leadership Development
Program) Batch 6
7 Leadership BRIF Leadership Development Program - Jakarta, 9 Januari 2025 Innergy & Past 26
Development Pemimpin Kantor Cabang (Agile Leadership Jakarta, January 9, 2025 Novel Larasaty,
Program for Decision Making & How to be A Media- M.A.
Darling: 101 Speaking to the Press)
BRIF Leadership Development Program -
Branch Office Leaders (Agile Leadership
for Decision Making & How to be a Media
Darling: 101 Speaking to the Press)
8 Leadership BRIF Leadership Development Program Jakarta, 24 Juli 2025 Duta Bangsa & 28
Development (Pemimpin Kantor Cabang dan Pemimpin Jakarta, July 24, 2025 Bravo
Program Kantor Pemasaran) : Leadership in Shape
BRIF Leadership Development Program
(Branch Office Leaders and Marketing
Office Leaders): Leadership in Shape
9 Leadership BRIF Leadership Development Program Jakarta, 18 Desember 2025 Gustav Aulia 29
Development (Pemimpin Kantor Cabang dan Pemimpin Jakarta, December 18,
Program Kantor Pemasaran) : Designing Impact with 2025
Storytelling
BRIF Leadership Development Program
(Branch Office Leaders and Marketing
Office Leaders): Designing Impact with
Storytelling
10 New Hire On The Job Training Untuk Pimpinan Kantor Kantor Pusat BRI Finance, BRI Finance 1
Development Cabang 13-17 Oktober 2025
Program On-the-Job Training for Branch Office BRI Finance Head Office,
Managers October 13-17, 2025
11 Refreshment E-learning Modul Dokumen Administrasi & Daring, 7 Februari 2025 BRISMART 36
[E-Learning] Fidusia BRI Finance Tahun 2025 Online, February 7, 2025
E-learning Module on Administrative &
Fiduciary Documents of BRI Finance in
2025
12 Refreshment E-learning Modul Kode Etik dan Budaya Daring, 7 Februari 2025 BRISMART 36
[E-Learning] Kepatuhan BRI Finance Tahun 2025 Online, February 7, 2025
E-learning ModuleCode of Ethics and
Compliance Culture BRI Finance in 2025
13 Refreshment E-learning Modul 5C + 1P BRI Finance Tahun Daring, 10 April 2025 BRISMART 45
[E-Learning] 2025 Online, April 10, 2025
E-learning Module 5C + 1P BRI Finance in
2025
14 Refreshment E-learning Modul Risk Culture & Risk Daring, 10 April 2025 BRISMART 43
[E-Learning] Awareness BRI Finance Tahun 2025 Online, April 10, 2025
E-learning Module Risk Culture & Risk
Awareness BRI Finance in 2025
15 Refreshment E-learning Modul Sistem Manajemen Mutu Daring, 2 Mei 2025 BRISMART 36
[E-Learning] dan K3 BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module on Quality Management
and Occupational Health and Safety
Systems at BRI Finance in 2025
16 Refreshment E-learning Modul Social Engineering Daring, 2 Mei 2025 BRISMART 35
[E-Learning] Awareness BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module Social Engineering
Awareness BRI Finance in 2025
17 Refreshment E-learning Modul Enterprise Risk Daring, 14 Mei 2025 BRISMART 4
[E-Learning] Management BRI Finance Tahun 2025 Online, May 14, 2025
E-learning Module Enterprise Risk
Management BRI Finance in 2025
2025 Annual Report and Sustainability Report
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
18 Refreshment E-learning Modul Culture Activation Daring, 13 Juni 2025 BRISMART 24
[E-Learning] Program BRI Finance Tahun 2025 Online, June 13, 2025
E-learning Module for BRI Finance Culture
Activation Program in 2025
19 Refreshment E-learning Modul Sistem Anti-Fraud BRI Daring, 13 Juni 2025 BRISMART 25
[E-Learning] Finance Tahun 2025 Online, June 13, 2025
E-learning Module Anti-Fraud System BRI
Finance in 2025
20 Refreshment E-learning Modul Sistem Manajemen Daring, 25 Agustus 2025 BRISMART 11
[E-Learning] Keamanan Informasi (Awareness ISO Online, August 25, 2025
27001:2022)
E-learning Module on Information Security
Management System (Awareness ISO
27001:2022)
21 Refreshment E-learning Modul APU PPT & PPPSM BRI Daring, 30 September BRISMART 10
[E-Learning] Finance Tahun 2025 2025
E-learning Module APU PPT & PPPSM BRI Online, September 30,
Finance in 2025 2025
22 Refreshment E-learning Modul Perlindungan Data Pribadi Daring, 30 September BRISMART 10
[E-Learning] BRI Finance Tahun 2025 2025
E-learning Module Personal Data Protection Online, September 30,
BRI Finance in 2025 2025
23 Refreshment Learning Carnival March Session - Investasi Daring, 18 Maret 2025 BRI Finance 3
Program vs Inflasi: Gold up Your Money Online, March 18, 2025
Learning Carnival March Session - Investasi
vs Inflasi: Gold up Your Money
24 Refreshment Learning Carnival May Session - Step by Daring, 16 Mei 2025 BRI Finance 23
Program step membentuk kebiasaan makan dan Online, May 16, 2025
hidup sehat
Learning Carnival May Session - Step by
step forming healthy eating and lifestyle
habits
25 Refreshment Indonesia Human Capital & Beyond Summit Tangerang Selatan, 2 GML 3
Program 2025 September 2025
Indonesia Human Capital & Beyond Summit South Tangerang,
2025 September 2, 2025
26 Refreshment Fraud Prevention: Forensic Document Daring, 26 September One Point 2
Program (Grafonomi) 2025 Indonesia
Fraud Prevention: Forensic Document Online, September 26,
(Grafonomi) 2025
27 Refreshment Senior Leaders Forum & BOD Workshop Jakarta 2 Oktober 2025 BRI Finance 12
Program Alignment BRIllian Way Jakarta, October 2, 2025
Senior Leaders Forum & BOD Workshop
Alignment BRIllian Way
28 Refreshment Internal Audit Esential Skill - Agile Auditing Jakarta, 15-16 Oktober IIA Indonesia (The 1
Program Internal Audit Esential Skill - Agile Auditing 2025 Institute of Internal
Jakarta, October 15-16, Auditors)
2025
29 Refreshment Masa Persiapan Pensiun Jakarta, 21-23 Oktober ESQ 2
Program Retirement Preparation Period 2025
Jakarta, October 21-23,
2025
30 Refreshment Leadership Training for Supervisors Jakarta, 22-24 Oktober Dale Carnegie 5
Program Leadership Training for Supervisors 2025
Jakarta, October 22-24,
2025
31 Refreshment Pelindungan Konsumen (POJK No.22 Tahun Jakarta, 29 Oktober 2025 Rintisan 1
Program 2023 dan SE OJK No.18/SEOJK.08/2024) Jakarta, October 29, 2025 Manajemen Gagas
Consumer Protection (POJK No. 22 of 2023
and SE OJK No. 18/SEOJK.08/2024)
32 Refreshment Pelatihan Awareness ISO 37001:2016 terkait Daring, 30 Oktober 2025 Robere 5
Program Anti-Bribery Management System Online, October 30, 2025
ISO 37001:2016 Awareness Training related
to Anti-Bribery Management System
Laporan Tahunan dan Laporan Keberlanjutan 2025
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Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
33 Refreshment Leadership Training for Supervisors Jakarta, 19 November-21 PT Mitra Integrasi 1
Program Leadership Training for Supervisors Desember 2025 Informatika
Jakarta, November 19- (Metrodata)
December 21, 2025
34 Refreshment Quality Assessment: Evaluating Internal Jakarta, 8-9 Desember YPIA 1
Program Audit Effectiveness 2025
Quality Assessment: Evaluating Internal Jakarta, December 8-9,
Audit Effectiveness 2025
35 Refreshment Safety Leadership Daring, 10 Desember 2025 Synergy Solusi 3
Program Safety Leadership Online, December 10, 2025
CORPORATE BAND 4
1 Certification Ujian Sertifikasi Profesi Penagihan Daring 6 Februari 2025 SPPI 9
Program Pembiayaan Online, February 6, 2025
Professional Certification in Collections
2 Certification Ujian Sertifikasi Dasar Pembiayaan Daring, 13-19 Februari 2025 APPI dan SPPI 57
Program Manajerial Online, February 13-19,
Basic Managerial Certification 2025
3 Leadership BRIF Leadership Development Program - Jakarta, 9 Januari 2025 Innergy & Past 1
Development Pemimpin Kantor Cabang (Agile Leadership Jakarta, January 9, 2025 Novel Larasaty,
Program for Decision Making & How to be A Media- M.A.
Darling: 101 Speaking to the Press)
BRIF Leadership Development Program -
Branch Office Leaders (Agile Leadership
for Decision Making & How to be a Media
Darling: 101 Speaking to the Press)
4 Leadership BRIF Leadership Development Program Jakarta, 24 Juli 2025 Duta Bangsa & 15
Development (Pemimpin Kantor Cabang dan Pemimpin Jakarta, July 24, 2025 Bravo
Program Kantor Pemasaran) : Leadership in Shape
BRIF Leadership Development Program
(Branch Office Leaders and Marketing
Office Leaders): Leadership in Shape
5 Leadership BRIF Leadership Development Program Jakarta, 18 Desember 2025 Gustav Aulia 11
Development (Pemimpin Kantor Cabang dan Pemimpin Jakarta, December 18,
Program Kantor Pemasaran) : Designing Impact with 2025
Storytelling
BRIF Leadership Development Program
(Branch Office Leaders and Marketing
Office Leaders): Designing Impact with
Storytelling
6 New Job On the Job Training Manajer Operasional Jakarta, 10 April-9 Mei BRI Finance 2
Development On-the-Job Training for Operations 2025
Program Managers Jakarta, April 10-May 9,
2025
7 Refreshment E-learning Modul Dokumen Administrasi & Daring, 7 Februari 2025 BRISMART 75
[E-Learning] Fidusia BRI Finance Tahun 2025 Online, February 7, 2025
E-learning Module on Administrative &
Fiduciary Documents of BRI Finance in
2025
8 Refreshment E-learning Modul Kode Etik dan Budaya Daring, 7 Februari 2025 BRISMART 77
[E-Learning] Kepatuhan BRI Finance Tahun 2025 Online, February 7, 2025
E-learning Module on Code of Ethics and
Compliance Culture at BRI Finance in 2025
9 Refreshment E-learning Modul 5C + 1P BRI Finance Tahun Daring, 10 April 2025 BRISMART 97
[E-Learning] 2025 Online, April 10, 2025
E-learning Module 5C + 1P BRI Finance in
2025
10 Refreshment E-learning Modul Risk Culture & Risk Daring, 10 April 2025 BRISMART 97
[E-Learning] Awareness BRI Finance Tahun 2025 Online, April 10, 2025
BRI Finance Risk Culture & Risk Awareness
E-learning Module 2025
11 Refreshment E-learning Modul Sistem Manajemen Mutu Daring, 2 Mei 2025 BRI Finance 64
[E-Learning] dan K3 BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module on Quality Management
and Occupational Health and Safety
Systems at BRI Finance in 2025
2025 Annual Report and Sustainability Report
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
12 Refreshment E-learning Modul Social Engineering Daring, 2 Mei 2025 BRI Finance 61
[E-Learning] Awareness BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module Social Engineering
Awareness BRI Finance in 2025
13 Refreshment E-learning Modul Culture Activation Daring, 13 Juni 2025 BRISMART 52
[E-Learning] Program BRI Finance Tahun 2025 Online, June 13, 2025
E-learning Modul Culture Activation
Program BRI Finance in 2025
14 Refreshment E-learning Modul Sistem Anti-Fraud BRI Daring, 13 Juni 2025 BRISMART 52
[E-Learning] Finance Tahun 2025 Online, June 13, 2025
E-learning Module Anti-Fraud System
E-learning BRI Financein 2025
15 Refreshment E-Learning Litigation & Corporate Legal BRI Daring, 4 Juli 2025 BRISMART 1
[E-Learning] Finance 2025 Online, July 4, 2025
E-Learning Litigation & Corporate Legal BRI
Finance in 2025
16 Refreshment E-learning Modul Sistem Manajemen Daring, 25 Agustus 2025 BRISMART 24
[E-Learning] Keamanan Informasi (Awareness ISO Online, August 25, 2025
27001:2022)
E-learning Module on Information Security
Management Systems (ISO 27001:2022
Awareness)
17 Refreshment E-learning Modul APU PPT & PPPSM BRI Daring, 30 September BRISMART 23
[E-Learning] Finance Tahun 2025 2025
E-learning Module APU PPT & PPPSM BRI Online, September 30,
Finance in 2025 2025
18 Refreshment E-learning Modul Perlindungan Data Pribadi Daring, 30 September BRISMART 28
[E-Learning] BRI Finance Tahun 2025 2025
E-learning Module Personal Data Protection Online, September 30,
BRI Finance in 2025 2025
19 Refreshment Learning Carnival March Session - Investasi Daring, 18 Maret 2025 BRI Finance 13
Program vs Inflasi: Gold up Your Money Online, March 18, 2025
Learning Carnival March Session -
Investment vs Inflation: Gold up Your Money
20 Refreshment Learning Carnival May Session - Step by Daring, 16 Mei 2025 BRI Finance 31
Program step membentuk kebiasaan makan dan Online, May 16, 2025
hidup sehat
Learning Carnival May Session - Step by
step forming healthy eating and lifestyle
habits
21 Refreshment BRIF Specialist Development Program Jakarta, 19 September-20 Sinergi Daya Mitra 1
Program Credit Analyst Oktober 2025
BRIF Specialist Development Program Jakarta, September 19-
Credit Analyst October 20, 2025
22 Refreshment Senior Leaders Forum & BOD Workshop Jakarta, 2 Oktober 2025 BRI Finance 1
Program Alignment BRIllian Way Jakarta, October 2, 2025
Senior Leaders Forum & BOD Workshop
Alignment BRIllian Way
23 Refreshment Masa Persiapan Pensiun Jakarta, 21-23 Oktober ESQ 1
Program Retirement Preparation Period 2025
Jakarta, October 21-23,
2025
24 Refreshment Pelatihan Awareness ISO 37001:2016 terkait Daring, 30 Oktober 2025 Robere 1
Program Anti-Bribery Management System Online, October 30, 2025
ISO 37001:2016 Awareness Training related
to Anti-Bribery Management System
25 Refreshment BRIF Specialist Development Program Daring, 5 November 2025 Sinergi Daya Mitra 2
Program Customer Service Online, November 5, 2025
BRIF Specialist Development Program
Customer Service
26 Refreshment BSDP RM Komersial & Fleet 2025 Jakarta, 5-6 Desember Para Duta Bangsa & 7
Program BSDP Commercial & Fleet 2025 2025 BRIRINS
Jakarta, December 5-6,
2025
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Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
CORPORATE BAND 5
1 Certification Ujian Sertifikasi Profesi Penagihan Daring, 6 Februari 2025 SPPI 24
Program Pembiayaan Online, February 6, 2025
Professional Certification in Collections
2 Certification CQI and IRCA Certified ISO/IEC 27001:2022 Jakarta, 24-28 Februari PT BSI Group 1
Program Information Management System Lead 2025 Indonesia
Auditor Training Course Jakarta, February 24-28,
CQI and IRCA Certified ISO/IEC 27001:2022 2025
Information Management System Lead
Auditor Training Course
3 Certification Certified Lead Implementer ISO 27001:2022 Jakarta, 16-19 Juni 2025 PT Intertek Utama 1
Program Information Security Management System Jakarta, June 16-19, 2025 Services
Certified Lead Implementer ISO 27001:2022
Information Security Management System
4 Certification Sertifikasi Public Relation Publicity Jakarta, 30 September LSP PRI 1
Program Public Relations Publicity Certification 2025
Jakarta, September 30,
2025
5 Certification Sertifikasi Manajemen Risiko QRMA Jakarta, 13-16 Oktober CRMS (Center for 1
Program QRMA Risk Management Certification 2025 Risk Management &
Jakarta, October 13-16, Sustainability)
2025
6 Leadership BRIF Leadership Development Program - Jakarta, 9 Januari 2025 Innergy & Past 1
Development Pemimpin Kantor Cabang (Agile Leadership Jakarta, January 9, 2025 Novel Larasaty,
Program for Decision Making & How to be A Media- M.A.
Darling: 101 Speaking to the Press)
BRIF Leadership Development Program -
Branch Office Leaders (Agile Leadership
for Decision Making & How to be a Media
Darling: 101 Speaking to the Press)
7 New Job On the Job Training Relationship Manager Kantor Pusat BRI Finance, BRI Finance 1
Development Komersial 4-27 Maret 2025
Program On-the-Job Training for Commercial BRI Finance Head Office,
Relationship Manager March 4-27, 2025
8 New Hire BSDP 0 Lateral Joiner 2025 Daring, 12-14 Maret 2025 BRI Corporate 5
Development BSDP 0 Lateral Joiner 2025 Online, March 12-14, 2025 University
Program
9 New Hire On the Job Training Relationship Manager Kantor Cabang BRI BRI Finance 1
Development Captive Finance, 14-23 Mei 2025
Program On-the-Job Training Relationship Manager BRI Finance Branch Office,
Captive May 14-23, 2025
10 New Hire BRIF Specialist Development Program Daring, 17-18 Juli 2025 Transformia 103
Development (Consumer Relationship Manager): New Online, July 17-18, 2025
Program Entry Level
BRIF Specialist Development Program
(Consumer Relationship Manager): New
Entry Level
11 New Hire New Hire Induction - Batch 1 Daring, 21 Agustus 2025 BRI Finance 17
Development New Hire Induction - Batch 1 Online, August 21, 2025
Program
12 New Hire New Hire Induction - Batch 2 Daring, 26 Agustus 2025 BRI Finance 18
Development New Hire Induction - Batch 2 Online, August 26, 2025
Program
13 New Hire On the Job Training Relationship Manager Kantor Cabang BRI BRI Finance 9
Development Konsumer Finance, 22-26 September
Program On-the-Job Training Consumer Relationship 2025
Manager BRI Finance Branch Office,
September 22-26, 2025
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
14 Refreshment Basic Financial Accounting Jakarta, 13 Januari-14 Ikatan Akuntan 1
Program Basic Financial Accounting Maret 2025 Indonesia
Jakarta, January 13-March
14, 2025
15 Refreshment Fortifying The Effective AML Measurement Jakarta, 21 Februari 2025 BRI Corporate 1
Program Fortifying The Effective AML Measurement Jakarta, February 21, 2025 University
16 Refreshment Pengembangan Metode Pembelajaran Jakarta, 10 Maret 2025 LPPI 1
Program dengan Artificial Intellegence (AI) Jakarta, March 10, 2025
Development of Learning Methods with
Artificial Intelligence (AI)
17 Refreshment Learning Carnival March Session - Investasi Daring, 18 Maret 2025 BRI Finance 42
Program vs Inflasi: Gold up Your Money Online, March 18, 2025
Learning Carnival March Session -
Investment vs Inflation: Gold up Your Money
18 Refreshment Learning Carnival May Session - Step by Daring, 16 Mei 2025 BRI Finance 117
Program step membentuk kebiasaan makan dan Online, May 16, 2025
hidup sehat
Learning Carnival May Session - Step by
step forming healthy eating and lifestyle
habits
19 Refreshment Executive Training IFRS Sustainability Depok, 22-24 Juli 2025 UIII Sustainability 1
Program Reporting And GHG Emission Depok, July 22-24, 2025 Center
Executive Training IFRS Sustainability
Reporting And GHG Emission
20 Refreshment APU PPT – Individual Risk Assessment: Jakarta, 24 Juli 2025 Risiko Gagasan 1
Program Validasi Self-Assessment Berbasis Aplikasi Jakarta, July 24, 2025
(Excel) dan Persiapan Laporan Rutin
APU PPT – Individual Risk Assessment:
Validation of Application-Based Self-
Assessment (Excel) and Preparation of
Routine Reports
21 Refreshment Training Manajemen Pengadaan Barang dan Jakarta, 30-31 Juli 2025 Mitra Solusi 1
Program Jasa Jakarta, July 30-31, 2025 Training
Procurement Management Training Training Solution
Partner
22 Refreshment Career Path and Succesion Planning Jakarta, 6-7 Agustus 2025 Qubisa 1
Program Career Path and Succesion Planning Jakarta, August 6-7, 2025
23 Refreshment Generative AI for Training Design & Delivery Jakarta, 7-8 Agustus 2025 Qubisa 1
Program Generative AI for Training Design & Delivery Jakarta, August 7-8, 2025
24 Refreshment Implementasi Coretax Atas WHT Jakarta, 11-12 Agustus 2025 Satu Kelas 1
Program Implementation of Coretax for Withholding Jakarta, August 11-12, 2025
Tax
25 Refreshment E-learning Modul Dokumen Administrasi & Daring, 7 Februari 2025 BRISMART 382
[E-Learning] Fidusia BRI Finance Tahun 2025 Online, February 7, 2025
E-learning Module on Administrative &
Fiduciary Documents of BRI Finance in
2025
26 Refreshment E-learning Modul Kode Etik dan Budaya Daring, 7 Februari 2025 BRISMART 373
[E-Learning] Kepatuhan BRI Finance Tahun 2025 Online, February 7, 2025
E-learning Module on Code of Ethics and
Compliance Culture at BRI Finance in 2025
27 Refreshment E-learning Modul 5C + 1P BRI Finance Tahun Daring, 10 April 2025 BRISMART 464
[E-Learning] 2025 Online, April 10, 2025
E-learning Module 5C + 1P BRI Finance in
2025
28 Refreshment E-learning Modul Risk Culture & Risk Daring, 10 April 2025 BRISMART 447
[E-Learning] Awareness BRI Finance Tahun 2025 Online, April 10, 2025
E-learning Modul Risk Culture & Risk
Awareness BRI Finance in 2025
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Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
29 Refreshment E-learning Modul Sistem Manajemen Mutu Daring, 2 Mei 2025 BRISMART 277
[E-Learning] dan K3 BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module on Quality Management
and Occupational Health and Safety
Systems at BRI Finance in 2025
30 Refreshment E-learning Modul Social Engineering Daring, 2 Mei 2025 BRISMART 271
[E-Learning] Awareness BRI Finance Tahun 2025 Online, May 2, 2025
E-learning Module Social Engineering
Awareness BRI Finance in 2025
31 Refreshment E-learning Modul Enterprise Risk Daring, 14 Mei 2025 BRISMART 37
[E-Learning] Management BRI Finance Tahun 2025 Online, May 14, 2025
E-learning Module Enterprise Risk
Management BRI Finance in 2025
32 Refreshment E-learning Modul Culture Activation Daring, 13 Juni 2025 BRISMART 200
[E-Learning] Program BRI Finance Tahun 2025 Online, June 13, 2025
E-learning Module Culture Activation
Program BRI Finance in 2025
33 Refreshment E-learning Modul Sistem Anti-Fraud BRI Daring, 13 Juni 2025 BRISMART 207
[E-Learning] Finance Tahun 2025 Online, June 13, 2025
E-learning Module Anti-Fraud System BRI
Finance in 2025
34 Refreshment E-Learning Litigation & Corporate Legal BRI Daring, 4 Juli 2025 BRISMART 39
[E-Learning] Finance 2025 Online, July 4, 2025
E-Learning Litigation & Corporate Legal BRI
Finance 2025
35 Refreshment E-learning Modul Sistem Manajemen Daring, 25 Agustus 2025 BRISMART 109
[E-Learning] Keamanan Informasi (Awareness ISO Online, August 25, 2025
27001:2022)
E-learning Module on Information Security
Management System (Awareness ISO
27001:2022)
36 Refreshment E-learning Modul APU PPT & PPPSM BRI Daring, 30 September BRISMART 108
[E-Learning] Finance Tahun 2025 2025
E-learning Module APU PPT & PPPSM BRI Online, September 30,
Finance in 2025 2025
37 Refreshment E-learning Modul Perlindungan Data Pribadi Daring, 30 September BRISMART 125
[E-Learning] BRI Finance Tahun 2025 2025
E-learning Module Personal Data Protection Online, September 30,
BRI Finance in 2025 2025
38 Refreshment BRIF Specialist Development Program Jakarta, 12-13 September Duta Bangsa & 191
Program Relationship Manager Konsumer 2025 MBV
BRIF Specialist Development Program Jakarta, September 12-13,
Consumer Relationship Manager 2025
39 Refreshment BRIF Specialist Development Program Jakarta, 19 September-20 Sinergi Daya Mitra 27
Program Credit Analyst OKtober 2025
BRIF Specialist Development Program Jakarta, September 19-
Credit Analyst October 20, 2025
40 Refreshment Excel Masterclass For Better Insights and Jakarta, 25-26 September Qubisa 1
Program Decision Making 2025
Excel Masterclass For Better Insights and Jakarta, September 25-26,
Decision Making 2025
41 Refreshment Fraud Prevention: Forensic Document Daring, 26 September One Point 19
Program (Grafonomi) 2025 Indonesia
Fraud Prevention: Forensic Document Online, September 26,
(Grafonomi) 2025
42 Refreshment ESG Implementation Bandung, 1-3 Oktober CRMS (Center for 1
Program ESG Implementation 2025 Risk Management &
Bandung, October 1-3, Sustainability)
2025
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Jenis
Jumlah
Program Materi Pendidikan dan Pelatihan Tempat dan Waktu Penyelenggara
No Peserta
Type of Education and Training Materials Place and Time Organizer
Participants
Program
43 Refreshment Report Dashboard with Ms Excel (Power Jakarta, 1-2 Oktober 2025 One Point 1
Program Query and Power Pivot) and Power BI Jakarta, October 1-2, 2025 Indonesia
Report Dashboard with Ms Excel (Power
Query and Power Pivot) and Power BI
44 Refreshment Senior Leaders Forum & BOD Workshop Jakarta, 2 Oktober 2025 BRI Finance 7
Program Alignment BRIllian Way Jakarta, October 2, 2025
Senior Leaders Forum & BOD Workshop
Alignment BRIllian Way
45 Refreshment Implementing GRC Bandung, 7-9 Oktober CRMS (Center for 1
Program Implementing GRC 2025 Risk Management &
Bandung, October 7-9, Sustainability)
2025
46 Refreshment BRIF Specialist Development Program AR Jakarta, 10-11 Oktober PT Kagaya Mitra 101
Program Management 2025 Perkasa
BRIF Specialist Development Program AR Jakarta, October 10-11,
Management 2025
47 Refreshment HR Data Analytics Daring, 27-28 Oktober HRD Spot 1
Program HR Data Analytics 2025
Online, October 27-28,
2025
48 Refreshment Pelatihan Awareness ISO 37001:2016 terkait Daring, 30 Oktober 2025 Robere 19
Program Anti-Bribery Management System Online, October 30, 2025
ISO 37001:2016 Awareness Training related
to Anti-Bribery Management System
49 Refreshment Capacity Building: Investigator SKAI Jakarta, 3-6 November BRI Corporate 1
Program Capacity Building: Investigator SKAI 2025 University
Jakarta, November 3-6,
2025
50 Refreshment BRIF Specialist Development Program Daring, 5 November 2025 Sinergi Daya Mitra 54
Program Customer Service Online, November 5, 2025
BRIF Specialist Development Program
Customer Service
51 Refreshment BSDP AR Management (Front End & Middle Surabaya, 7-8 November PT Kagaya Mitra 20
Program End) Wilayah Jawa Timur & Bali) 2025 Perkasa
BSDP AR Management (Front End & Middle Surabaya, November 7-8,
End) East Java & Bali Region 2025
52 Refreshment Risk Modeling for Better Performance Surabaya, 7-8 November CRMS (Center for 1
Program Risk Modeling for Better Performance 2025 Risk Management &
Surabaya, November 7-8, Sustainability)
2025
53 Refreshment BSDP AR Management Back End & Jakarta, 14-15 November PT Kagaya Mitra 33
Program Recovery 2025 Perkasa
BSDP AR Management Back End & Jakarta, November 14-15,
Recovery 2025
54 Refreshment Employee Relation and Industrial Relation Jakarta, 19-20 November Qubisa 1
Program Employee Relation and Industrial Relation 2025
Jakarta, November 19-20,
2025
55 Refreshment Training Need Analysis Jakarta, 20 November PT Sarel Sentra 1
Program Training Need Analysis 2025 Inspira
Jakarta, November 20,
2025
56 Refreshment Effective Report Writing for Internal Audit Jakarta, 4-5 Desember YPIA 1
Program Effective Report Writing for Internal Audit 2025
Jakarta, December 4-5,
2025
57 Refreshment BSDP RM Komersial & Fleet 2025 Jakarta, 5-6 Desember Para Duta Bangsa & 26
Program BSDP Commercial & Fleet 2025 2025 BRIRINS
Jakarta, December 5-6,
2025
58 Refreshment Safety Leadership Daring, 10 Desember 2025 Synergy Solusi 1
Program Safety Leadership Online, December 10, 2025
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Jam Pelatihan
Training Hours
BRI Finance menyediakan berbagai program pelatihan BRI Finance provides various training programs to improve
untuk meningkatkan kompetensi pekerja, termasuk employee competencies, including technical training,
pelatihan teknis, kepemimpinan, digitalisasi, dan leadership, digitalization, and professional certification.
sertifikasi profesi. Rata-rata jam pelatihan dicatat setiap The average training hours are recorded every year as an
tahun sebagai indikator komitmen perusahaan dalam indicator of the company’s commitment to human resource
pengembangan SDM. [404-1] development. [404-1]
Indikator
No 2025 2024 2023
Indicator
Jumlah Pekerja yang Mengikuti Pelatihan
1 975 1.200 1.252
Total Employee Joined in Training
Total Waktu Pelatihan (Jam)
2 44.490 40.810 35.853
Total Hours of Training
Rata-rata Jam Pelatihan per Pekerja
3 45,63 34,01 28,64
Average Training Hours per Employee
BRI Finance berkomitmen mendukung pengembangan BRI Finance is committed to supporting employee
karier pekerja melalui berbagai program peningkatan career development through various skills improvement
keterampilan, seperti pelatihan kepemimpinan, literasi programs, such as leadership training, digital literacy,
digital, pelatihan manajemen risiko, serta pengembangan risk management training, and functional competency
kompetensi fungsional. Selain itu, BRI Finance development. In addition, BRI Finance provides career
menyediakan dukungan transisi karier berupa program transition support in the form of coaching programs,
coaching, evaluasi kinerja, serta peluang rotasi jabatan performance evaluations, and job rotation opportunities to
untuk memperluas pengalaman kerja. Seluruh program expand work experience. The entire program is designed to
disusun untuk memastikan pekerja memiliki keahlian yang ensure employees have skills that are relevant to industry
relevan dengan perkembangan industri dan kebutuhan developments and the company’s strategic needs. [404-2]
strategis perusahaan. [404-2]
Seluruh pekerja BRI Finance menerima penilaian kinerja All BRI Finance employees receive periodic performance
secara berkala melalui sistem evaluasi yang objektif dan appraisals through an objective and standardized
terstandarisasi. Proses ini mencakup penilaian pencapaian evaluation system. This process includes an assessment
target, kompetensi inti, serta peluang pengembangan of target achievement, core competencies, and future
di masa depan. Hasil penilaian menjadi dasar dalam development opportunities. The results of the assessment
pemberian penghargaan, promosi, serta penyusunan are the basis for awarding, promotion, and the preparation
rencana pengembangan individu. Penilaian kinerja of individual development plans. Performance appraisals
dilaksanakan untuk memastikan bahwa setiap pekerja are carried out to ensure that every employee gets a fair
memperoleh kesempatan yang adil untuk berkembang dan opportunity to develop and contribute optimally. [404-3]
berkontribusi secara optimal. [404-3]
Biaya Pengembangan Kompetensi SDM Tahun 2025
HC Competency Development Costs In 2025
Hingga akhir tahun 2025, BRI Finance telah mengeluarkan By the end of 2025, BRI Finance had spent Rp2.31 billion
biaya investasi pengembangan kompetensi SDM sebesar on human resource competency development. BRI Finance
Rp2,31 miliar. Biaya tersebut dimanfaatkan dengan made good use of these funds to organize 80 education
baik oleh BRI Finance untuk penyelenggaraan program and job training programs, with a total of 975 participants.
pendidikan dan pelatihan kerja sebanyak 80 program
dengan total 975 peserta.
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Page 156
Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Rencana Pengembangan SDM Tahun 2026
HC Development Plan For 2026
Dalam mendukung kesinambungan bisnis, BRI Finance In supporting business continuity, BRI Finance has
menetapkan inisiatif pelatihan dan pengembangan SDM established human resource training and development
dalam kerangka rencana jangka panjang perusahaan. initiatives within the framework of the company’s long-
Penguatan kompetensi pekerja dilaksanakan secara term plan. Employee competency strengthening is carried
berkala melalui pelatihan dan pendidikan. Adapun rencana out periodically through training and education. The human
pengembangan SDM tahun 2026 adalah sebagai berikut: resource development plan for 2026 is as follows:
Tabel Rencana Pengembangan SDM Tahun 2026
Human Capital Development Plan for 2026
Target Target
Target Peserta
Pelatihan Tujuan Pelaksanaan
No Target
Training Objective Implementation
Participants
Targets Target
1 BSDP Entry Membekali kompetensi pekerja baru Min. 1 bulan Pekerja Baru
Level khususnya pada hard competency pada sekali New Employee
ruang lingkup tugas dan tanggung jawab At least once a
jabatannya. month
Equipping new employees with
competencies, particularly hard
competencies within the scope of their
duties and responsibilities.
2 BSDP Next Memperkuat kompetensi pekerja existing Min. 1 tahun Pekerja pada jabatan massal
Level khususnya pada hard competency pada sekali seperti: Relationship Manager,
ruang lingkup tugas dan tanggung jawab At least once a Credit Analyst, AR Management,
di jabatan saat ini. year Pelaksana Administrasi, dan
Strengthening the competencies of Branch Auditor
existing employees, particularly in Workers in mass positions
terms of hard competencies within the such as: Relationship Manager,
scope of their current job duties and Credit Analyst, AR Management,
responsibilities. Administrative Officer, and
Branch Auditor
3 BLDP Mempersiapkan pekerja sesuai dengan Min. 1 tahun Pekerja pada corporate band
kompetensi yang dibutuhkan khususnya sekali 1 - 4 (Kepala Divisi, Kepala Desk,
dalam soft/leadership competency untuk At least once a Group Head, Pemimpin Cabang,
menduduki jabatan manajerial di unit year Manajer Pemasaran, Manager
kerja. Operasional)
Preparing employees in accordance with Employees in corporate bands
the required competencies, particularly in 1 - 4 (Division Head, Desk Head,
soft/leadership competencies, to occupy Group Head, Branch Manager,
managerial positions in the work unit. Marketing Manager, Operations
Manager)
4 Sertifikasi Pendidikan untuk mempersiapkan pekerja Sesuai Mandatory (Komisaris, Direksi,
Certification dalam mendapatkan sertifikasi tertentu kebutuhan dan Pejabat satu level di bawah
yang terkait dengan jabatan pekerja saat As needed direksi) dan Non Mandatory
ini baik bersifat mandatory maupun non (Sesuai Kebutuhan)
mandatory. Mandatory (Commissioners,
Education to prepare workers to obtain Directors, and Officers one level
specific certifications related to their below directors) and Non-
current positions, whether mandatory or Mandatory (As needed)
non-mandatory.
5 On the Job Meningkatkan kompetensi pekerja melalui Sesuai Pekerja yang menduduki posisi
Training pembelajaran langsung di tempat kerja kebutuhan baru
agar mampu menjalankan tugas secara As needed Workers who occupy new
efektif sesuai kebutuhan jabatan. positions
Improving employee competence through
on-the-job training so that they are able
to perform their duties effectively in
accordance with the requirements of their
position.
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Target Target
Target Peserta
Pelatihan Tujuan Pelaksanaan
No Target
Training Objective Implementation
Participants
Targets Target
6 E-Learning Meningkatkan pengetahuan dan Min. 1 bulan Seluruh Pekerja
kompetensi pekerja melalui pembelajaran sekali All Workers
mandiri berbasis digital yang fleksibel dan At least once a
terstruktur, sekaligus mendorong learning month
agility agar pekerja mampu belajar
cepat, beradaptasi, dan menerapkan
pengetahuan baru secara berkelanjutan.
Enhancing workers' knowledge and
competencies through flexible and
structured digital-based self-learning,
while promoting learning agility so that
workers are able to learn quickly, adapt,
and apply new knowledge on an ongoing
basis.
7 Development Menyiapkan peran Culture Agent sebagai Min. 1 tahun Pekerja yang ditugaskan sebagai
Culture penggerak budaya perusahaan guna sekali Culture Agent (Penggerak
Agent mendorong internalisasi budaya kerja At least once a budaya)
dan penguatan budaya kerja secara year Workers assigned as Culture
berkelanjutan. Agents
Preparing the role of Culture Agent as a
driver of corporate culture to encourage
the internalization of work culture and
the strengthening of work culture in a
sustainable manner.
8 Public Mengembangkan kompetensi pekerja di Sesuai Pekerja Kantor Pusat dengan
Training bidang tertentu yang menjadi tanggung kebutuhan jabatan specialist
jawab jabatan saat ini. As needed Headquarters employee with the
Developing employee competencies in position of specialist
specific areas that are the responsibility of
their current position.
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Page 158
Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Teknologi Informasi (TI)
Information Technology (IT)
Komitmen dan Kebijakan Pengelolaan TI BRI Finance
BRI Finance IT Management Commitment and Policy
Seiring dengan cepatnya perkembangan Teknologi In line with the rapid development of Information
Informasi (TI), BRI Finance berkomitmen memanfaatkan Technology (IT), BRI Finance is committed to optimizing
TI secara optimal sebagai salah satu pilar utama dalam the use of IT as one of the main pillars in driving
mendorong pertumbuhan bisnis yang berkelanjutan. TI sustainable business growth. IT plays an important role as
berperan sebagai fondasi penting dalam pelaksanaan the foundation for the company’s digital transformation in
transformasi digital perusahaan guna meningkatkan kinerja order to improve performance and profitability. To support
dan profitabilitas. Untuk menunjang hal tersebut, BRI this, BRI Finance has implemented an IT management
Finance mengimplementasikan framework pengelolaan TI framework in its operations. In addition, various action
dalam operasional perusahaan. Selain itu, berbagai action plans have been carried out as part of the growth
plan telah dijalankan sebagai realisasi pilar pertumbuhan, pillar, including the development of IT features and the
meliputi pengembangan fitur TI serta penguatan aspek strengthening of IT security aspects as elements that are
keamanan TI sebagai elemen yang tidak dapat dipisahkan inseparable from the company’s operations.
dari operasional perusahaan.
Pengelolaan TI BRI Finance
BRI Finance IT Management
BRI Finance terus mendorong optimalisasi pemanfaatan BRI Finance continues to encourage the optimization of
Teknologi Informasi (TI) dalam seluruh aktivitas Information Technology (IT) utilization in all company
perusahaan. TI berperan penting dalam meningkatkan activities. IT plays an important role in improving
kinerja dan memberikan dampak positif pada proses performance and providing a positive impact on business
bisnis, termasuk memastikan operasional berjalan lebih processes, including ensuring that operations run
efisien, akurat, dan berorientasi pada sistem cepat more efficiently, accurately, and are oriented towards
tanggap. BRI Finance menugaskan Divisi Teknologi a rapid response system. BRI Finance has assigned the
Informasi untuk mengelola, memantau, dan mengevaluasi Information Technology Division to manage, monitor, and
sistem TI secara berkelanjutan. Dalam tata kelola TI, evaluate IT systems on an ongoing basis. In IT governance,
perusahaan mengadopsi framework Cobit 2019. Meskipun the company has adopted the Cobit 2019 framework.
skor maturitas meningkat setiap tahun, perbaikan rutin Although the maturity score has increased every year,
pada setiap control objective tetap diperlukan, yang routine improvements to each control objective are still
menunjukkan komitmen perusahaan dalam menerapkan necessary, demonstrating the company’s commitment to
continuous improvement di seluruh kegiatan bisnis dan implementing continuous improvement in all business and
operasional. operational activities.
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Pelaksanaan Pengelolaan TI Tahun 2025
Implementation of IT Management in 2025
Hingga 31 Desember 2025, BRI Finance telah As of December 31, 2025, BRI Finance has implemented
merealisasikan berbagai rencana pengembangan TI various IT development plans despite facing pressure from
meskipun menghadapi tekanan dari kondisi makro dan macro and microeconomic conditions. These efforts were
mikro ekonomi. Upaya ini dilakukan untuk memperkuat made to strengthen the company’s digital capabilities and
kapabilitas digital dan keamanan perusahaan melalui security through digital transformation, security system
transformasi digital, peningkatan sistem keamanan, improvements, and the development of data analytics and
serta pengembangan layanan data analytics dan kanal digital channel services. Thus, the IT development strategy
digital. Dengan demikian, strategi pengembangan TI yang implemented at BRI Finance includes the following
diterapkan di lingkungan BRI Finance mencakup program programs and initiatives:
dan inisiatif sebagai berikut:
1. E-office dan sentralisasi Filling 1. E-office dan sentralisasi Filling
• Project dimulai dengan implementasi Filling sejalan • The project began with the implementation of Filling
dengan pengembangan Nemo. in line with the development of Nemo.
• Pengembangan E-office sedang berjalan, estimasi • The development of E-office is underway, with
implementasi di Q3. implementation estimated in Q3.
2. Enhancement Security System 2. Enhancement Security System
• Perluasan Data Loss Protection (DLP) tools sedang • Expansion of Data Loss Protection (DLP) tools is
dijalankan. underway
• Proses enkripsi sudah diterapkan di aplikasi mobile. • The encryption process has been implemented in the
mobile application.
• Kajian peningkatan keamanan lainnya: mengganti • Other security enhancement considerations:
signatureless antivirus dengan EDR, MDR, atau XDR replacing signatureless antivirus with EDR, MDR, or
sesuai kebutuhan ZTNA. XDR as required by ZTNA.
• Peningkatan skor Cyber Security Maturity dimulai • The improvement of Cyber Security Maturity scores
dengan rencana assessment di Q3. began with an assessment plan in Q3.
3. Pengembangan AI-based Data Analytics 3. Development of AI-based Data Analytics
• Project dijadwalkan mulai di Q4. • The project is scheduled to begin in Q4.
4. Enhancement myBRIf, Nemo, dan Microsite Channel 4. Enhancement myBRIf, Nemo, dan Microsite Channel
• Mendukung sinergi bisnis dengan partner dan induk. • Supporting business synergy with partners and
parent companies.
• Beberapa fitur sudah diimplementasi di Nemo dan • Several features have been implemented in Nemo
Microsite: revamping proses Joint Financing, fitur and Microsite: revamping the Joint Financing
referral, scoring, dan agilitas proses pembiayaan. process, referral features, scoring, and financing
process agility.
Biaya Investasi TI Tahun 2025
IT Investment Costs In 2025
Selama tahun 2025, BRI Finance merealisasikan anggaran During 2025, BRI Finance realized a human resource
pengembangan kompetensi SDM sebesar Rp16,34 juta. competency development budget of Rp16.34 million.
Biaya tersebut dibagi seimbang antara investasi untuk The cost was divided equally between investments in
aplikasi dan infrastruktur. Investasi tersebut digunakan applications and infrastructure. The investment was used
sepenuhnya untuk meningkatkan kualitas TI di lingkup entirely to improve IT quality within the Company, thereby
Perusahaan, sehingga dapat mendukung pertumbuhan supporting sustainable business growth.
bisnis yang berkelanjutan.
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Tinjauan Unit Pendukung Bisnis
Business Support Unit Overview
Rencana Pengembangan TI Tahun 2026
IT Development Plan for 2026
Pemanfaatan TI tetap menjadi pondasi dalam topik The use of IT remains fundamental to the topic of
pembangunan operational excellence di tahun 2026, operational excellence in 2026, especially for supporting
terutama untuk supporting proses bisnis dan back business processes and back office operations. The
office. Pengembangan sistem teknologi informasi untuk development of information technology systems to
mendukung proses bisnis Perusahaan di tahun 2026 support the Company’s business processes in 2026 is as
adalah sebagai berikut: follows:
• Penggunaan AI untuk helpdesk support tim marketing • The use of AI for marketing team helpdesk support
Berbagai platform yang dikembangkan dengan Various platforms developed with structured data will be
structured data akan diperluas dengan unstructured expanded with unstructured data. The management of
data. Pengelolaan unstructured data berbentuk file akan unstructured data in the form of files will be centralized
disentralisasi penyimpanannya untuk mempermudah for easier monitoring and operation, and presented in
monitoring dan operasionalnya dan dipresentasikan AI-based chatbots to assist the marketing team.
ke dalam chatbot berbasis AI untuk membantu tim
marketing.
• Peningkatan penggunaan AI-based Data Analytics • Increased use of AI-based Data Analytics
Percobaan penggunaan AI untuk reporting akan The trial use of AI for reporting will be scaled up with
ditingkatkan skalanya dengan berbagai case dan various cases and dynamic needs.
kebutuhan yang dinamis.
• Enhancement security system • Enhancement security system
Security akan selalu mendapat perhatian utama Security will always be a top priority. In addition to
meski. Peningkatan security di sini selain dari sisi endpoint protection through integrated endpoint
endpoint protection melalui integrated endpoint management, we will also improve security in terms
management juga akan kami lakukan peningkatan dari of application security in the form of data storage
sisi pengamanan aplikasi berupa enkripsi data storage, encryption, transmission encryption, and various online
enkripsi transmisi dan berbagai mekanisme penetration and offline penetration test mechanisms.
test baik online maupun offline.
• Pengembangan Integrated System Monitoring • Development of an Integrated Monitoring System
Dengan semakin berkembangnya bisnis pembiayaan With the growth of financing businesses that use online
yang menggunakan transaksi online maupun host- and host-to-host transactions, a centralized log system
to-host, diperlukan sentralisasi log system sehingga is needed to facilitate inter-system monitoring.
memudahkan inter-system monitoring.
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Strategi Teknologi Informasi
Information Technology Strategy
Kehadiran teknologi informasi (TI) tidak bisa dipungkiri The presence of information technology (IT) is undeniably
menjadi salah satu pondasi untuk pertumbuhan bisnis. one of the foundations for business growth. Adequate IT
Penyiapan dukungan TI yang memadai akan sangat bisa support can greatly accelerate business growth if it is in
menjadi akselerator pertumbuhan bisnis jika sejalan dengan line with the company’s business aspirations. To that end,
arah aspirasi bisnis perusahaan. Untuk itu Perusahaan the Company continues to ensure that its IT development
terus memastikan strategi pengembangan TI yang disusun strategy is not only based on the latest technological
selain berpedoman pada perkembangan teknologi developments but also in line with the company’s business
terkini juga sejalan dengan aspirasi bisnis perusahaan. aspirations. In addition, IT development strategies are
Selain itu, strategi pengembangan TI dituntut pula untuk also required to provide strategic value for the company,
memberikan nilai yang strategis bagi perusahaan, prinsip adhere to the principles of good corporate governance,
good corporate governance, dan penerapan manajemen and implement sound risk management. In 2025, amid a
risiko yang baik. Pada tahun 2025, ditengah kondisi volatile macroeconomic environment, the Company will
ekonomi makro yang banyak gejolak, Perusahaan tetap continue to realize high-quality information technology
merealisasikan pengembangan teknologi informasi yang development that is capable of supporting the Company’s
sangat berkualitas dan mampu mendukung sasaran business objectives. This development will include
pencapaian usaha Perusahaan. Realisasi pengembangan accelerating business processes in the form of process
ini antara lain untuk percepatan proses bisnis berupa enhancements in the boarding process, expanding the
enhancement proses di proses boarding, perluasan microsite channel to serve the BRI Group customer
microsite channel untuk melayani proses boarding boarding process, and increasing operational support with
customer BRI Group dan peningkatan support operasional a digital office and starting to use AI-supported reporting.
dengan digital office dan memulai penggunaan reporting
dengan dukungan AI.
Melanjutkan supports pertumbuhan bisnis tahun 2025, Continuing to support business growth in 2025, operational
operational excellence tetap menjadi prioritas di sisi excellence remains a priority on the operational side.
operasional. Transformasi digital tidak akan pernah Digital transformation will never stop being implemented
berhenti dijalankan untuk meningkatkan produktivitas, to improve productivity, operational cost efficiency, and
efisiensi biaya operasional dan juga pelayanan kepada service to debtors. In 2026, the company will increase
para debitur. Pada tahun 2026 perusahaan akan investment in several information technology strategy
meningkatkan investasi untuk beberapa inisiatif strategi initiatives, including: expanding the implementation of
teknologi informasi antara lain: Perluasan implementasi decision engines and LOS, enhancing AI-based platform
decision engine dan LOS, peningkatan kapabilitas & logging system capabilities in an effort to expand
platform & logging system berbasis AI dalam upaya transaction monitoring with holding companies, and
perluasan monitoring transaction dengan holding serta expanding the AI-based analytical environment. In order to
perluasan environment analitik berbasis AI. Dalam rangka strengthen the digital transformation that has been carried
memperkuat transformasi digital yang telah dijalankan, out, the company will certainly continue to maximize
perusahaan tentunya tetap memaksimalkan sinergi dengan synergies with its parent company in various lines,
induk di berbagai lini terutama ekosistem grup usaha. especially the business group ecosystem.
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05 Analisa & Pembahasan Manajemen Management Discussion and Analysis
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Tinjauan Makro Ekonomi
Macroeconomic Review
Perekonomian Global
Global Economy
Pada tahun 2025, perekonomian global diperkirakan In 2025, the global economy is expected to remain in
masih dalam proses pemulihan, meskipun tetap dibayangi the process of recovery, although it will continue to be
tingginya risiko dan ketidakpastian. Berdasarkan laporan overshadowed by high risks and uncertainty. According to
International Monetary Fund (IMF) dalam World Economic the International Monetary Fund (IMF) report in the World
Outlook pertumbuhan ekonomi global tumbuh sebesar Economic Outlook, global economic growth is projected to
3,3% (yoy) di tahun 2025, mencerminkan stabilitas reach 3.3% (year-over-year) in 2025, reflecting moderate
moderat di tengah tantangan global seperti ketidakpastian stability amid global challenges such as trade policy
kebijakan perdagangan, tekanan geopolitik, dan risiko uncertainty, geopolitical pressures, and structural risks, as
struktural, serta tren penurunan inflasi global. Kondisi ini well as a trend of declining global inflation. These conditions
menunjukkan bahwa momentum pemulihan ekonomi tetap indicate that the momentum of economic recovery remains
terjaga, didukung oleh investasi teknologi dan adaptasi intact, supported by technology investment and private
sektor swasta, meskipun risiko masih berlanjut di berbagai sector adaptation, although risks persist across various
wilayah dan sektor. regions and sectors.
Di sisi lain, berdasarkan kebijakan Bank sentral Amerika On the other hand, in line with the policy of the U.S. central
Serikat (AS) The Federal Reserve (The Fed) menurunkan bank, the Federal Reserve (the Fed), the benchmark
suku bunga acuannya secara bertahap sebesar 75–100 bps, interest rate was gradually cut by 75–100 basis points,
semula 4,25%–4,50% menjadi 3,50%–3,75% pada Desember from 4.25%-4.50% to 3.50%-3.75% by December 2025.
2025. Pemangkasan ini dilakukan sebagai respon moderasi This cut was made in response to moderating inflation and
inflasi dan menjaga stabilitas pasar tenaga kerja. Kebijakan to maintain labor market stability. The policy reflects the
tersebut mencerminkan upaya Bank sentral Amerika U.S. central bank’s efforts to balance economic growth
Serikat menyeimbangkan pertumbuhan ekonomi dan and inflation control, while supporting the movement of
pengendalian inflasi, sekaligus mendukung pergerakan inflation toward the 2% target.
inflasi menuju target 2%.
Dalam menghadapi tantangan ekonomi global, industri In the face of global economic challenges, the financing
pembiayaan hingga akhir tahun 2025 masih berada industry will remain under pressure through the end
dibawah tekanan akibat perlambatan pertumbuhan of 2025 due to slowing economic growth, uncertainty
ekonomi, ketidakpastian kebijakan moneter di negara regarding monetary policy in developed nations, and
maju, serta meningkatnya volatilitas pasar keuangan increasing volatility in international financial markets.
internasional. Kondisi tersebut berdampak pada kinerja These conditions are impacting the performance of
sektor keuangan, terutama permintaan pembiayaan, the financial sector, particularly in terms of demand for
kualitas kredit, dan stabilitas likuiditas lembaga keuangan. financing, credit quality, and the liquidity stability of
Selain itu, dinamika suku bunga global dan perubahan financial institutions. Additionally, global interest rate
kondisi pasar turut mendorong lembaga pembiayaan untuk dynamics and shifting market conditions are prompting
menerapkan prinsip kehati-hatian dalam menyalurkan financing institutions to adopt a prudent approach
kredit pembiayaan. Oleh karena itu, penguatan manajemen in extending financing. Therefore, strengthening risk
risiko, optimalisasi pengawasan terhadap portofolio management, optimizing oversight of financing portfolios,
pembiayaan, serta penerapan strategi bisnis yang adaptif and implementing adaptive business strategies are critical
menjadi langkah penting dalam menjaga stabilitas dan steps in maintaining the stability and sustainability of the
keberlanjutan industri pembiayaan. financing industry.
Perekonomian Domestik
Domestic Economy
Berdasarkan data Badan Pusat Statistik (BPS), [2.1]According to data from the Central Statistics Agency
perekonomian Indonesia pada tahun 2025 tumbuh sebesar (BPS), Indonesia’s economy grew by 5.11% (year-over-
5,11 % (yoy), menunjukkan peningkatan dari 5,03 % pada year) in 2025, marking an increase from 5.03% in the
tahun sebelumnya. Pertumbuhan ini mencerminkan previous year. This growth reflects the resilience of the
ketangguhan ekonomi nasional di tengah ketidakpastian national economy amid global uncertainty. This economic
global. Pertumbuhan ekonomi tersebut ditopang oleh growth was supported by household consumption, which
konsumsi rumah tangga yang memberikan kontribusi contributed 53.88% (yoy) to the Gross Domestic Product
sebesar 53,88% (yoy) terhadap Produk Domestik (GDP) with a growth rate of 4.98% (yoy), as well as Gross
Bruto (PDB) dengan pertumbuhan 4,98 % (yoy), serta Fixed Capital Formation (GFCF), which grew by 5.09%
Pembentukan Modal Tetap Bruto (PMTB) yang tumbuh (yoy). In addition, Indonesia’s export performance also
5,09% (yoy). Selain itu, kinerja ekspor Indonesia juga
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tumbuh positif sebesar 7,03 % (yoy), didukung oleh grew positively by 7.03% (yoy), supported by non-oil and
komoditas nonmigas seperti lemak dan minyak nabati, besi gas commodities such as vegetable fats and oils, iron and
dan baja, serta mesin dan peralatan listrik. steel, as well as electrical machinery and equipment.
Dari sisi produksi, pertumbuhan ekonomi didukung oleh From the production side, economic growth is supported
sektor strategis seperti industri pengolahan, perdagangan, by strategic sectors such as manufacturing, trade, and
dan pertanian yang tumbuh di atas rata-rata nasional. Pada agriculture, which are growing at a rate above the
triwulan IV tahun 2025, pertumbuhan ekonomi tercatat national average. In the fourth quarter of 2025, economic
sebesar 5,39% (yoy), dengan konsumsi rumah tangga growth stood at 5.39% (year-over-year), with household
dan investasi tetap menjadi penggerak utama. Sementara consumption and investment remaining the primary
itu, sektor Usaha Administrasi Pemerintahan, Pertahanan, drivers. Meanwhile, the Public Administration, Defense, and
dan Jaminan Sosial Wajib diperkirakan menjadi salah Mandatory Social Security sector is projected to be one
satu sektor dengan pertumbuhan tertinggi, dengan of the sectors with the highest growth, with a projected
proyeksi pertumbuhan sekitar 15,80%. Hal ini sejalan growth rate of approximately 15.80%. This aligns with the
dengan peningkatan komponen Pengeluaran Konsumsi increase in the Government Consumption Expenditure
Pemerintah (PKP) yang diperkirakan tumbuh signifikan (GCE) component, which is projected to grow significantly
hingga mencapai 35,20%. to reach 35.20%.
Berdasarkan kontribusi Produk Domestik Regional Based on the contribution of Regional Gross Domestic
Bruto (PDRB) menurut wilayah pada tahun 2025, Pulau Product (RGDP) by region in 2025, Java dominates
Jawa mendominasi perekonomian Indonesia dengan Indonesia’s economy, accounting for 56.93% of the
kontribusi sebesar 56,93% terhadap PDB nasional. national GDP. This contribution is followed by Sumatra
Kontribusi tersebut diikuti oleh Pulau Sumatera sekitar at approximately 22.22%, Kalimantan at approximately
22,22%, Pulau Kalimantan sekitar 8,12%, Pulau Sulawesi 8.12%, Sulawesi at approximately 7.22%, Bali and Nusa
sekitar 7,22%, Pulau Bali dan Nusa Tenggara sekitar Tenggara at approximately 2.82%, and Maluku and Papua
2,82%, serta Pulau Maluku dan Papua sekitar 2,69%. at approximately 2.69%. From the perspective of spatial
Dari perspektif pertumbuhan ekonomi spasial, seluruh economic growth, all of these regions demonstrate
wilayah tersebut menunjukkan kinerja yang positif. Pulau positive performance. Java recorded growth above the
Jawa mencatat pertumbuhan di atas rata-rata nasional, national average, while several regions outside Java, such
sementara beberapa wilayah di luar Jawa, seperti Sulawesi, as Sulawesi, showed relatively higher growth compared to
menunjukkan pertumbuhan yang relatif lebih tinggi other regions. This reflects the important role of all regions
dibandingkan wilayah lainnya. Hal ini mencerminkan peran in supporting the national economy.
penting seluruh wilayah dalam menopang perekonomian
nasional.
In 2025, Indonesia’s inflation remains under control at
Pada tahun 2025, inflasi Indonesia tetap terkendali pada 2.92% (year-over-year), marking an increase from 1.57%
kisaran 2,92% (yoy), menunjukkan peningkatan dari 1,57% (year-over-year) in 2024, yet still within the government’s
(yoy) pada 2024, namun tetap berada dalam rentang target range. This inflation stability is the result of synergy
target pemerintah. Stabilitas inflasi tersebut merupakan between monetary and fiscal policies, price controls on
hasil sinergi antara kebijakan moneter dan fiskal, strategic commodities, and inter-regional coordination
pengendalian harga komoditas strategis, serta koordinasi through the Central and Regional Inflation Control Teams
antar daerah melalui Tim Pengendalian Inflasi Pusat dan (TPIP and TPID). These conditions help support household
Daerah (TPIP dan TPID). Kondisi ini turut mendukung daya purchasing power and sustain economic growth.
beli masyarakat dan menjaga keberlanjutan pertumbuhan
ekonomi.
Industri Pembiayaan
Financing Industry
Pada tahun 2025, industri pembiayaan di Indonesia In 2025, Indonesia’s financing industry showed relatively
menunjukkan pertumbuhan yang relatif melambat slower growth but remained stable. This slowdown in
namun tetap berada dalam kondisi stabil. Perlambatan growth was influenced by global and domestic economic
pertumbuhan tersebut dipengaruhi oleh dinamika dynamics, relatively high interest rates, and a decline
perekonomian global dan domestik, tingkat suku in demand for motor vehicle financing. Nevertheless,
bunga yang relatif tinggi, serta penurunan permintaan the financing industry continued to demonstrate strong
pembiayaan kendaraan bermotor. Meskipun demikian, resilience, with financing quality remaining sound and
industri pembiayaan masih menunjukkan ketahanan the non-performing loan ratio at a manageable level.
yang baik dengan kualitas pembiayaan yang tetap Additionally, growth in the working capital financing
terjaga dan rasio pembiayaan bermasalah yang berada segment, digital financing, and financing product
pada level terkendali. Selain itu, pertumbuhan pada innovations have also contributed to the industry’s stability.
segmen pembiayaan modal kerja, pembiayaan digital, With regulatory support and oversight from the Financial
serta inovasi produk pembiayaan turut menjadi faktor Services Authority (OJK), the financing industry continues
pendukung stabilitas industri. Dengan dukungan regulasi to have a fairly positive outlook and has the potential to
dan pengawasan dari Otoritas Jasa Keuangan, industri grow again as economic conditions improve and consumer
pembiayaan tetap memiliki prospek yang cukup baik dan purchasing power increases.
berpotensi kembali tumbuh seiring dengan perbaikan
kondisi ekonomi dan peningkatan daya beli masyarakat.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Menurut data Bank Indonesia per Desember 2025, suku In addition, referring to Bank Indonesia data in December
bunga kebijakan BI‑Rate tetap berada pada level 4,75% 2025, the BI Rate remained at 4.75%, the Deposit Facility
dengan suku bunga Deposit Facility sebesar 3,75%, dan at 3.75%, and the Lending Facility at 5.50%. This policy
Lending Facility sebesar 5,50%. Kebijakan ini bertujuan aims to maintain the stability of the rupiah exchange
menjaga stabilitas nilai tukar Rupiah sekaligus mendukung rate while supporting national economic growth. Bank
pertumbuhan ekonomi nasional. Likuiditas perbankan tetap liquidity remained stable with a Liquidity Ratio to Third
terjaga, yang tercermin dari rasio Alat Likuid terhadap Party Funds (AL/DPK) of 27.54%, while Third Party Funds
Dana Pihak Ketiga (AL/DPK) 27,54%. Sementara itu, Dana grew by 10.4% (yoy) to reach IDR 9,467.6 trillion, ensuring
Pihak Ketiga (DPK) tumbuh sebesar 10,4% (yoy) mencapai that banks’ capacity to extend credit remained adequate.
Rp9.467,6 triliun, sehingga kapasitas perbankan dalam Credit growth was recorded at 9.69% (yoy), mainly
menyalurkan kredit tetap memadai. Pertumbuhan kredit driven by investment credit, working capital credit, and
tercatat sebesar 9,69% (yoy), terutama didorong oleh consumer credit. Meanwhile, the portion of financing to
kredit investasi, kredit modal kerja, dan kredit konsumsi. the productive sector was 46.47%, and the sharia segment
Selain itu, porsi pembiayaan ke sektor produktif sebesar grew higher at around 12.43% (yoy). This data shows that
46,47%, sementara pembiayaan pada segmen syariah even though the growth of the financing industry has
tumbuh lebih tinggi, yakni sekitar 12,43% (yoy). Kondisi slowed down, the financial sector remains stable and ready
tersebut menunjukkan bahwa meskipun pertumbuhan to support sustainable economic activity.
industri pembiayaan mengalami perlambatan, sektor
keuangan tetap stabil dan mampu mendukung aktivitas
ekonomi secara berkelanjutan.
Dukungan kebijakan fiskal pemerintah melalui alokasi Meanwhile, the government’s fiscal policy support through
APBN 2025 turut mendorong pertumbuhan sektor riil, the 2025 State Budget allocation also encourages real
fokus pada pembangunan infrastruktur, peningkatan sector growth, with the budget focused on infrastructure
layanan sosial, serta program yang mendorong konsumsi development, improved social services, and programs
domestik. Kebijakan tersebut menciptakan lingkungan that encourage domestic consumption, thereby creating
yang kondusif bagi industri pembiayaan dalam an environment conducive for the financing industry to
menyalurkan kredit ke sektor produktif. Sinergi antara channel credit to productive sectors. The synergy between
kebijakan moneter yang stabil dan kebijakan fiskal yang stable monetary policy and pro-growth fiscal policy
pro pertumbuhan memperkuat fondasi ekonomi nasional, strengthens the national economic foundation, maintains
menjaga likuiditas perbankan, serta memastikan industri banking liquidity, and ensures that the financing industry
pembiayaan tetap berkontribusi terhadap pertumbuhan continues to contribute to inclusive economic growth.
ekonomi yang inklusif. Ke depan, industri pembiayaan Going forward, the financing industry is expected to face
diperkirakan akan menghadapi tantangan dari fluktuasi challenges from global economic fluctuations and changes
ekonomi global dan perubahan pola permintaan kredit, in credit demand patterns, but growth opportunities
namun peluang pertumbuhan tetap terbuka melalui remain open through increased financing of the productive
peningkatan pembiayaan sektor produktif dan digitalisasi sector and the digitization of financial services. Bank
layanan keuangan. Bank Indonesia dan Otoritas Jasa Indonesia and the Financial Services Authority continue to
Keuangan terus memperkuat pengawasan stabilitas sektor monitor financial sector stability and encourage innovation
keuangan serta mendorong inovasi dan inklusi keuangan, and financial inclusion, so that the financing industry can
sehingga industri pembiayaan dapat beradaptasi dengan adapt to market needs and continue to support national
dinamika pasar dan tetap mendukung pertumbuhan economic growth.
ekonomi nasional.
Tinjauan Operasi Per Segmen Usaha
Operating Review by Business Segment
A. Segmen Pembiayaan Investasi
Investment Financing Segment
Overview
Overview
Pembiayaan investasi disediakan sebagai solusi pendanaan Investment financing is provided as a funding solution to
untuk mendukung kepemilikan aset produktif serta jasa support the ownership of productive assets and supporting
pendukung yang berperan dalam meningkatkan kapasitas services that play a role in increasing the capacity and
dan keberlanjutan kegiatan usaha. Dalam fasilitas ini, sustainability of business activities. Under this facility, the
Perusahaan menghadirkan beberapa pilihan produk, Company offers several product options, including:
antara lain:
• Alat berat yang berfokus pada pengadaan barang modal • Heavy equipment that focuses on the procurement of
seperti alat-alat berat untuk perkebunan, kehutanan, capital goods such as heavy equipment for plantation,
industry pertambangan, konstruksi dan forklift; forestry, mining industry, construction, and forklifts;
• Kendaraan yang berfokus pada pengadaan barang • Vehicles that focus on procuring capital goods such
modal seperti truk. as Trucks.
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Strategi Pemasaran
Marketing Strategy
Pada tahun 2025, pertumbuhan pembiayaan investasi In 2025, investment financing growth moderated in line
mengalami moderasi seiring dengan penguatan fokus with the Company’s increased focus on the multipurpose
Perusahaan pada segmen multiguna. Untuk merespons segment. In response, BRI Finance harmonized its strategy
hal tersebut, BRI Finance melakukan harmonisasi strategi and adjusted its business portfolio, particularly in the
dan penyesuaian portofolio bisnis, khususnya pada investment financing line. In addition, BRI Finance designed
lini pembiayaan investasi. Selain itu, BRI Finance turut strategic marketing measures to maintain competitiveness
merancang langkah pemasaran yang strategis guna and optimize operational performance.
mempertahankan daya saing serta mengoptimalkan
kinerja operasional.
Adapun strategi pemasaran BRI Finance pada pembiayaan BRI Finance’s marketing strategies for investment financing
investasi antara lain: include:
1. Mengoptimalkan potensi pembiayaan investasi 1. Optimizing investment financing potential through
melalui sinergi dan pemanfaatan value chain BRI synergies and leveraging the BRI Group’s value chain
Group termasuk segmen UMKM untuk memperluas including the MSME segment to expand market
penetrasi pasar. penetration.
2. Memperluas jangkauan pasar di luar ekosistem induk 2. Expanding market reach beyond the parent ecosystem
termasuk segmen UMKM dan melakukan skema sale to include the MSME segment and implementing sale
and leaseback serta pembiayaan aset produktif kepada and leaseback arrangements as well as financing
debitur berkualitas. productive assets for high-quality debtors.
3. Penyesuaian komposisi portofolio pembiayaan dengan 3. Adjusting the composition of the financing portfolio
mengarahkan penyaluran pada sektor-sektor yang by directing disbursements toward sectors with higher
memiliki tingkat stabilitas yang lebih tinggi, serta secara levels of stability, while selectively managing exposure
selektif mengelola eksposur pada sektor yang bersifat to cyclical sectors.
siklikal.
4. Menjaga kualitas portofolio melalui penerapan 4. Maintaining portfolio quality through consistent
manajemen risiko dan prinsip kehati-hatian secara application of risk management and prudential
konsisten. principles.
Kinerja dalam Kurun Waktu 2 (dua) Tahun Terakhir
Performance in the Last 2 (two) Years
a. Jumlah Debitur Baru
Number of New Debtors
Grafik Jumlah Debitur Baru Pembiayaan Investasi
Chart of Number of News Debtors for Investment Financing
364
303
2025 2024
Pada tahun 2025, terdapat penurunan jumlah debitur baru In 2025, there was a decrease in the number of new
dalam segmen pembiayaan investasi, dari 364 (tiga ratus debtors in the investment financing segment, from 364
enam puluh empat) debitur pada tahun 2024 menjadi (three hundred sixty four) debtors in 2024 to 303 (three
303 (tiga ratus tiga) debitur. Penurunan ini sejalan dengan hundred three) debtors. This decrease aligns with the
langkah strategis Perusahaan dalam memperkuat kualitas Company’s strategic steps to strengthen the quality of its
portofolio pembiayaan melalui prinsip kehati-hatian yang financing portfolio through a more selective and prudent
lebih selektif, khususnya dalam proses akuisisi debitur baru. approach, particularly in the process of acquiring new
Langkah ini merupakan bagian dari upaya Perusahaan debtors. This initiative is part of the Company’s efforts to
untuk menjaga kualitas pembiayaan, meningkatkan maintain financing quality, enhance portfolio resilience, and
ketahanan portofolio, serta memastikan pertumbuhan ensure healthy and sustainable growth.
yang sehat dan berkelanjutan.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
b. Penyaluran Pembiayaan Baru
New Financing Disbursement
Grafik Penyaluran Pembiayaan Baru Segmen Pembiayaan Investasi
Chart of New Financing Disbursement of Investment Financing Segment
Rp805,50 miliar
Rp788,67 miliar Rp805.50 billion
Rp788.67 billion
2025 2024
Pada tahun 2025, total pembiayaan baru dalam segmen In 2025, total new financing in the investment financing
pembiayaan investasi tercatat sebesar Rp788,67 segment amounted to Rp788.67 billion, representing a
miliar, yang menunjukkan penurunan sebesar 2,09% 2.09% decrease compared to the 2024 figure of Rp805.50
dibandingkan dengan pencapaian tahun 2024 yang billion. This decline was driven by moderating investment
mencapai Rp805,50 miliar. Penurunan ini dipengaruhi demand amid interest rate dynamics and global economic
oleh moderasi permintaan investasi seiring dinamika uncertainty. On the other hand, the Company implemented
suku bunga dan ketidakpastian ekonomi global. Di sisi a more selective lending policy as part of strengthening
lain, Perusahaan menerapkan kebijakan penyaluran yang risk management and adjusting its focus to segments
lebih selektif sebagai bagian dari penguatan manajemen with a more measurable risk profile. This step reflects the
risiko serta penyesuaian fokus pada segmen dengan Company’s efforts to maintain portfolio quality and ensure
profil risiko yang lebih terukur. Langkah ini mencerminkan sustainable growth.
upaya Perusahaan dalam menjaga kualitas portofolio dan
memastikan pertumbuhan yang berkelanjutan.
c. Pendapatan Usaha
Business Income
Grafik Pendapatan Pembiayaan Investasi
Chart of Investment Financing Income
Rp175,92 miliar
Rp175.92 billion Rp175,18 miliar
Rp175.18 billion
2025 2024
Pada tahun 2025, BRI Finance mencatatkan pendapatan In 2025, BRI Finance recorded revenue from its investment
dari usaha pembiayaan investasi sebesar Rp175,92 financing business of Rp175.92 billion, representing a
miliar, yang menunjukkan peningkatan sebesar 0,42% 0.42% increase compared to the 2024 figure of Rp175.18
dibandingkan dengan pencapaian tahun 2024 yang billion. This increase was driven by the continued strong
mencapai Rp175,18 miliar. Peningkatan tersebut didukung performance of the existing portfolio, which remained
oleh kinerja portofolio eksisting yang tetap produktif dan productive and generated sustainable revenue.
menghasilkan pendapatan secara berkelanjutan.
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d. Kualitas Pembiayaan
Financing Quality
Pada tahun 2025, kualitas pembiayaan investasi adalah In 2025, the quality of investment financing is as follows:
sebagai berikut:
Tabel Piutang Pembiayaan Investasi
Investment Financing Receivables Table
dalam jutaan rupiah/in millions of rupiah
Piutang Pembiayaan Investasi
2025 2024
Investment Financing Receivables
Lancar
1.404.722 1.514.187
Current
1-90 hari
179.498 119.083
1-90 days
91-120 hari
1.009 10.086
91-120 days
121 -180 hari
6.750 4.630
121-180 days
>180 hari
37.904 39.248
>180 days
Total 1.629.883 1.687.234
B. Segmen Pembiayaan Modal Kerja
Working Capital
Overview
Overview
BRI Finance menawarkan layanan pembiayaan modal kerja BRI Finance offers working capital financing services
yang dirancang khusus bagi debitur yang merupakan specifically designed for debtors who are business entities
badan usaha atau perusahaan, guna memenuhi kebutuhan or companies, in order to meet business capital needs
modal usaha secara cepat. Fasilitas ini dapat diakses quickly. This facility can be accessed by providing collateral
dengan memberikan jaminan berupa surat atau dokumen in the form of letters or documents of receivables,
piutang, barang modal produksi yang dimiliki oleh debitur, production capital goods owned by the debtor, and Work
serta Surat Perintah Kerja (SPK) yang dikeluarkan oleh BRI. Orders (SPK) issued by BRI.
Strategi Pemasaran
Marketing Strategy
Pada tahun 2025, pembiayaan modal kerja mencatat In 2025, working capital financing recorded positive
pertumbuhan yang positif sejalan dengan meningkatnya growth in line with increased business activity and funding
aktivitas usaha dan kebutuhan pendanaan dari pelaku needs among business operators. In response, BRI Finance
bisnis. Merespons hal tersebut, BRI Finance mengambil took steps to further strengthen its position through
langkah untuk terus memperkuat posisinya melalui a number of marketing strategies deemed effective in
sejumlah strategi pemasaran yang dinilai efektif improving business performance. The marketing strategies
meningkatkan performa bisnis yang dijalankan. Strategi implemented by BRI Finance in the working capital
pemasaran yang dilakukan BRI Finance di segmen financing segment are as follows:
pembiayaan modal kerja adalah sebagai berikut:
1. Mengoptimalkan penyaluran pembiayaan modal kerja 1. Optimizing the distribution of working capital financing
kepada debitur eksisting serta debitur zero balance BRI to existing debtors and zero balance debtors of BRI
Finance guna meningkatkan produktivitas dan retensi Finance in order to increase productivity and customer
nasabah. retention.
2. Memaksimalkan potensi pembiayaan melalui 2. Maximizing financing potential by leveraging the BRI
pemanfaatan ekosistem dan value chain BRI Group Group’s ecosystem and value chain, including the SME
termasuk segmen UMKM untuk memperluas segment, to expand business opportunities.
peluang bisnis. 3. Strengthening synergy with BRI in providing integrated
3. Memperkuat sinergi dengan BRI dalam memberikan and comprehensive working capital financing solutions
solusi pembiayaan modal kerja bagi debitur BRI secara for BRI debtors.
terintegrasi dan komprehensif. 4. Applying the principles of prudence and selectivity in
4. Menerapkan prinsip kehati-hatian dan selektivitas dalam the financing analysis process to maintain portfolio
proses analisa pembiayaan guna menjaga kualitas quality and healthy growth.
portofolio dan pertumbuhan yang sehat.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Kinerja dalam Kurun Waktu 2 (dua) Tahun Terakhir
Performance in the Last 2 (two) Years
a. Jumlah Debitur Baru
Number of New Debtors
Grafik Jumlah Debitur Baru Pembiayaan Modal Kerja
Chart of Number of New Debtors for Working Capital Financing
25
16
2025 2024
Pada tahun 2025, jumlah debitur baru pada segmen In 2025, the number of new debtors in the working capital
pembiayaan modal kerja tercatat sebanyak 25 (dua puluh financing segment stood at 25 (twenty-five), compared
lima) debitur, dibandingkan dengan tahun sebelumnya to 16 (sixteen) in the previous year. This increase was
tercatat 16 (enam belas). Peningkatan ini didorong driven by the optimization of the existing debtor base, the
oleh optimalisasi basis debitur eksisting, pemanfaatan utilization of the BRI Group ecosystem, and strengthened
ekosistem BRI Group, serta penguatan sinergi dengan synergies with the Parent Company to expand market
Perusahaan Induk dalam memperluas akses pasar. Selain access. Furthermore, the application of the principle of
itu, penerapan prinsip kehati-hatian juga memastikan prudence ensures that this growth remains high-quality
pertumbuhan tersebut tetap berkualitas dan berkelanjutan. and sustainable.
b. Penyaluran Pembiayaan Baru
New Financing Disbursement
Grafik Penyaluran Pembiayaan Baru Segmen Pembiayaan Modal Kerja
Chart of New Financing Disbursement of Working Capital Financing Segment
Rp760,46 miliar
Rp760.46 billion Rp740,45 miliar
Rp740.45 billion
2025 2024
Pada tahun 2025, total pembiayaan baru yang dialokasikan In 2025, total new financing allocated to the working
untuk segmen pembiayaan modal kerja mencapai capital financing segment reached Rp760.46 billion.
Rp760,46 miliar. Angka ini menunjukkan peningkatan This figure represents an increase of 2.70% compared
sebesar 2,70% dibandingkan dengan pencapaian tahun to the 2024 figure of Rp740.45 billion. This increase was
2024 yang tercatat sebesar Rp740,45 miliar. Peningkatan driven by rising liquidity needs among businesses in line
ini dipengaruhi oleh meningkatnya kebutuhan likuiditas with economic growth. Additionally, the optimization of
pelaku usaha seiring dengan pertumbuhan aktivitas financing distribution strategies including leveraging the
ekonomi. Selain itu, optimalisasi strategi penyaluran existing debtor base, strengthening synergies with Bank
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pembiayaan, termasuk pemanfaatan basis debitur Rakyat Indonesia, and expanding access through the
eksisting, penguatan sinergi dengan Bank Rakyat business ecosystem also contributed to this growth. The
Indonesia, serta perluasan akses melalui ekosistem bisnis, application of prudent principles further ensures high-
turut berkontribusi terhadap peningkatan tersebut. quality and sustainable growth.
Penerapan prinsip kehati-hatian juga memastikan
pertumbuhan yang berkualitas dan berkelanjutan.
c. Pendapatan Usaha
Business Income
Grafik Pendapatan Pembiayaan Modal Kerja
Chart of Working Capital Financing Income
Rp13,30 miliar Rp12,57 miliar
Rp13.30 billion Rp12.57 billion
2025 2024
Pada tahun 2025, BRI Finance berhasil mencatatkan In 2025, BRI Finance successfully recorded revenue
pendapatan dari usaha pembiayaan modal kerja sebesar from working capital financing of Rp13.30 billion. This
Rp13,30 miliar. Angka ini menunjukkan peningkatan figure shows an increase of 5.83% compared to the 2024
sebesar 5,83% dibandingkan dengan pencapaian tahun achievement of Rp12.57 billion.
2024 yang mencapai Rp12,57 miliar.
d. Kualitas Pembiayaan
Financing Quality
Pada tahun 2025, kualitas pembiayaan modal kerja adalah In 2025, the quality of working capital financing is as
sebagai berikut: follows:
Tabel Piutang Pembiayaan Modal Kerja
Working Capital Financing Receivables Table
dalam jutaan rupiah/in millions of rupiah
Piutang Pembiayaan Modal Kerja
2025 2024
Working Capital Financing Receivables
Lancar
162.993 94.416
Current
1-90 hari
7.179 -
1-90 days
91-120 hari
- -
91-120 days
121-180 hari
- -
121-180 days
>180 hari
- -
>180 days
Total 170.172 94.416
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
C. Segmen Pembiayaan Multiguna
Multipurpose Financing Segment
Overview
Overview
Dalam rangka mendukung arah pertumbuhan dan To support its growth strategy and strengthen performance,
penguatan kinerja, Perusahaan melakukan penyesuaian the Company has adjusted its business portfolio by
portofolio usaha dengan memperkuat fokus pada intensifying its focus on multipurpose financing as one of
pembiayaan multiguna sebagai salah satu pendorong the key drivers of growth. This strategy is implemented
utama pertumbuhan. Strategi ini diimplementasikan by providing financing facilities to debtors for various
melalui pemberian fasilitas pembiayaan atas berbagai goods and/or services, which are used for consumption
kebutuhan barang dan/atau jasa kepada debitur, yang purposes over a specified period as agreed upon. These
digunakan untuk keperluan konsumsi dalam jangka waktu financing facilities are intended for both individual debtors
tertentu sesuai perjanjian. Fasilitas pembiayaan tersebut and business entities. Furthermore, the Company offers a
ditujukan bagi debitur perorangan maupun entitas usaha. variety of multipurpose financing products, including:
Selanjutnya, Perusahaan menyediakan beragam produk
pembiayaan multiguna, antara lain:
• Fasilitas pembiayaan kendaraan bermotor baru dan • Financing facilities for new and used motor vehicles,
bekas, baik roda 2 maupun roda 4 dengan berbagai both 2-wheeled and 4-wheeled with various brands,
merk, tipe, dan kategori dengan suku bunga tetap types, and categories with fixed interest rates and
dan jangka waktu pembiayaan sampai dengan 5 financing periods of up to 5 (five) years.
(lima) tahun.
• Fasilitas dana, yang menyajikan segala kemudahan dan • Fund facilities, which provide all the convenience and
solusi keuangan berupa penyaluran dana tunai dengan financial solutions in the form of cash disbursement with
agunan berupa BPKB bagi debitur untuk berbagai collateral in the form of BPKB for debtors for various
keperluan konsumtif, seperti: Dana Pernikahan, consumptive purposes, such as: Wedding Fund, Home
Renovasi Rumah, Perjalanan Wisata & Ibadah, serta Renovation, Travel & Worship, and Education Fund with
Dana Pendidikan dengan proses cepat dan tenor yang fast process and flexible tenor.
fleksibel.
Strategi Pemasaran
Marketing Strategy
Pada tahun 2025, strategi pemasaran yang dilakukan BRI In 2025, BRI Finance’s marketing strategy for the
Finance di segmen pembiayaan multiguna adalah sebagai multipurpose financing segment is as follows:
berikut:
1. Mengoptimalkan skema joint financing, pengembangan 1. Optimizing joint financing schemes, developing
sales model, serta peningkatan kolaborasi dalam sales models, and enhancing collaboration within the
ekosistem BRI Group, termasuk inovasi dalam BRI Group ecosystem including innovations in lead
pengelolaan leads, guna mendorong pertumbuhan management to drive growth in multipurpose financing
penyaluran pembiayaan multiguna. disbursements.
2. Memaksimalkan peran jaringan distribusi melalui 2. Maximizing the role of the distribution network by
optimalisasi Kantor Cabang dan Kantor Pemasaran, optimizing branch offices and marketing offices, and
serta memperkuat sinergi dengan Perusahaan Induk strengthening synergies with the Parent Company to
untuk memperluas akses pasar dan meningkatkan expand market access and improve the effectiveness of
efektivitas akuisisi debitur. customer acquisition.
3. Melakukan penyesuaian komposisi portofolio melalui 3. 3Adjusting the portfolio composition by strengthening
penguatan model captive dan non-captive dengan fokus captive and non-captive models with a focus on
pada nasabah dan pekerja BRI Group, serta mendorong BRI Group customers and employees, and driving
peningkatan kontribusi produk retail refinancing dalam an increase in the contribution of retail refinancing
pembiayaan konsumer. products to consumer financing.
4. Mengembangkan layanan pembiayaan berbasis sinergi 4. Developing financing services in collaboration with the
dengan Perusahaan Induk, termasuk penyediaan Parent Company, including providing cash facilities
fasilitas dana tunai dengan jaminan BPKB bagi nasabah secured by vehicle registration certificates (BPKB)
dan pekerja BRI Group, guna meningkatkan daya for BRI Group customers and employees, to enhance
saing produk. product competitiveness.
5. Memperkuat kapabilitas digital dan teknologi informasi 5. Strengthening responsive, secure, and reliable digital
yang responsif, aman, dan andal, guna mendukung and information technology capabilities to support
aktivitas bisnis melalui pemanfaatan data, inovasi, dan business activities through the use of data, innovation,
kolaborasi. and collaboration.
6. Mendorong perluasan akses pembiayaan yang lebih 6. Promoting broader, easier, and more affordable access
luas, mudah, dan terjangkau sebagai bagian dari to financing as part of the Company’s commitment to
komitmen Perusahaan dalam meningkatkan inklusi enhancing financial inclusion.
keuangan.
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Kinerja dalam Kurun Waktu 2 (dua) Tahun Terakhir
Performance in the Last 2 (two) Years
a. Jumlah Debitur Baru
Number of New Debtors
Grafik Jumlah Debitur Baru Pembiayaan Multiguna
Chart of Number of Multipurpose Financing Debtors
9.332
9,332
7.372
7,372
2025 2024
Di tahun 2025, terdapat penurunan jumlah debitur baru In 2025, there was a decrease in the number of new
dalam segmen pembiayaan multiguna, yang tercatat debtors in the multipurpose financing segment, which
sebanyak 7.372 debitur, di banding dari jumlah debitur stood at 7,372 debtors, compared to 9,332 debtors in the
pada tahun sebelumnya sebesar 9.332 debitur. Pembiayaan previous year. Multi-purpose financing declined in line
multiguna mengalami penurunan, seiring dengan with the Company’s strategic shift toward a greater focus
pergeseran strategi Perusahaan yang lebih berfokus pada on the captive market. This move was taken to strengthen
pasar captive. Langkah ini dilakukan untuk memperkuat portfolio quality, maintain the risk profile, and support
kualitas portofolio, menjaga profil risiko, serta mendukung more sustainable growth.
pertumbuhan yang lebih berkelanjutan.
b. Penyaluran Pembiayaan Baru
New Financing Disbursement
Grafik Penyaluran Pembiayaan Baru Segmen Pembiayaan Multiguna
Chart of New FInancing Disbursement for Multipurpose Segment
Rp1.369,35 miliar
Rp1,369.35 billion
Rp750,92 miliar
Rp750,92 billion
2025 2024
Di tahun 2025, total pembiayaan baru di sektor In 2025, total new financing in the multipurpose financing
pembiayaan multiguna mencapai Rp750,92 miliar, yang sector reached Rp750.92 billion, representing a 45.16%
menunjukkan penurunan sebesar 45,16% dibandingkan decrease compared to the 2024 figure of Rp1,369.35 billion.
dengan pencapaian tahun 2024 yang tercatat sebesar The decline in total new financing in the multipurpose
Rp1.369,35 miliar. Penurunan total pembiayaan baru segment reflects the Company’s shift in focus toward the
pada segmen multiguna mencerminkan pergeseran fokus captive market, as a strategic move to enhance portfolio
Perusahaan ke pasar captive, sebagai langkah strategis quality and ensure sustainable growth.
dalam meningkatkan kualitas portofolio dan menjaga
pertumbuhan yang berkelanjutan.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
c. Pendapatan Usaha
Business Income
Grafik Pendapatan Pembiayaan Multiguna
Chart of Multipurpose Financing Income
Rp546,57 miliar Rp757,77 miliar
Rp546.57 billion Rp757.77 billion
2025 2024
Di tahun 2025, BRI Finance mencatatkan pendapatan In 2025, BRI Finance recorded revenue from consumer
dari usaha pembiayaan konsumen sebesar Rp546,57 financing of Rp546.57 billion, representing a 27.87%
miliar, yang menunjukkan penurunan sebesar 27,87% decrease compared to the 2024 figure of Rp757.77 billion.
dibandingkan dengan pencapaian tahun 2024 yang The decline in multipurpose financing revenue aligns with
mencapai Rp757,77 miliar. Penurunan pendapatan usaha the Company’s shift in focus toward the captive market
pembiayaan multiguna sejalan dengan pergeseran fokus and more selective financing disbursements, as part of
Perusahaan ke pasar captive dan penyaluran pembiayaan efforts to maintain portfolio quality and ensure sustainable
yang lebih selektif, sebagai upaya menjaga kualitas performance.
portofolio dan keberlanjutan kinerja.
d. Kualitas Pembiayaan
Financing Quality
Di tahun 2025, kualitas pembiayaan multiguna adalah In 2025, the quality of working capital financing is as
sebagai berikut: follows:
Tabel Piutang Pembiayaan Multiguna
Multipurpose Financing Receivables Table
dalam jutaan rupiah/in millions of rupiah
Piutang Pembiayaan Multiguna
2025 2024
Multipurpose Financing Receivables
Lancar
3.013.615 5.520.172
Current
1-90 hari
386.337 422.420
1-90 days
91-120 hari
13.789 19.956
91-120 days
121-180 hari
23.839 37.187
121-180 days
>180 hari
10.385 1.154
>180 days
Total 3.447.965 6.000.889
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D. Segmen Sewa Operasi
Operating Lease Segment
Overview
Overview
BRI Finance menyediakan fasilitas pembiayaan untuk BRI Finance provides financing facilities for the
pengadaan aset tetap, khususnya kendaraan bermotor, procurement of fixed assets, particularly motor vehicles,
yang digunakan untuk menunjang kegiatan operasional which are used to support operational activities through an
melalui skema sewa operasi bagi debitur berbentuk badan operating lease scheme for debtors in the form of business
usaha atau perusahaan. Pada akhir jangka waktu sewa, entities or companies. At the end of the lease term, the
aset yang dibiayai tersebut akan dikembalikan kepada BRI financed assets will be returned to BRI Finance.
Finance.
Strategi Pemasaran
Marketing Strategy
Kegiatan pembiayaan sewa operasi yang dijalankan oleh The Company’s operating lease financing activities began
Perusahaan telah dimulai sejak tahun 2019 dengan fokus in 2019 with a primary focus on meeting the motor vehicle
utama untuk memenuhi kebutuhan kendaraan bermotor needs of the BRI Group. In line with business development,
di lingkungan BRI Group. Seiring dengan pengembangan the Company has also expanded the reach of this segment
bisnis, Perusahaan juga memperluas jangkauan segmen ini to State-Owned Enterprises (SOEs), Regional-Owned
kepada Badan Usaha Milik Negara (BUMN), Badan Usaha Enterprises (ROEs), and other leading private companies
Milik Daerah (BUMD), serta perusahaan swasta terkemuka with good prospects and growth potential. In 2025, the
lainnya yang memiliki prospek dan potensi pertumbuhan Company has set the following operating lease financing
yang baik. Pada tahun 2025, Perusahaan menetapkan marketing strategy:
strategi pemasaran pembiayaan sewa operasi sebagai
berikut:
1. Menjalin kerja sama dengan dealer untuk mendapatkan 1. Establishing cooperation with dealers to obtain leads
leads bagi pelanggannya yang membutuhkan sewa for customers who need vehicle leasing as an alternative
operasi kendaraan sebagai alternatif pembelian to purchasing vehicles outright;
kendaraan secara langsung;
2. Perusahaan memperluas kerja sama dengan bengkel 2. The Company is expanding its cooperation with official
resmi dari setiap brand kendaraan untuk melakukan repair shops from each vehicle brand to perform routine
perawatan rutin atas unit sewa operasional yang maintenance on operational rental units leased to
disewakan kepada debitur; debtors;
3. Memperluas pangsa pasar sewa operasi melalui group 3. Expanding the operational leasing market share through
customer dan mengembangkan ekosistem otomotif group customers and developing the automotive
kepada Kementerian, BUMN, dan perusahaan swasta ecosystem for ministries, state-owned enterprises, and
ternama. well-known private companies.
Kinerja dalam Kurun Waktu 2 (dua) Tahun Terakhir
Performance in the Last 2 (two) Years
a. Jumlah Debitur Baru
Number of New Debtors
Grafik Jumlah Debitur Baru Sewa Operasi
Chart of Number of New Operating Lease Debtors
14
10
2025 2024
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Pada tahun 2025, terdapat peningkatan jumlah debitur In 2025, there was an increase in the number of new
baru dalam segmen sewa operasi, yang bertambah debtors in the operating lease segment, rising to 14
menjadi 14 (empat belas) debitur dari 10 (sepuluh) (fourteen) debtors from 10 (ten) debtors at the end
debitur pada akhir tahun 2024. Peningkatan ini sejalan of 2024. This increase aligns with growing demand for
dengan meningkatnya permintaan skema sewa operasi flexible operating lease arrangements and is supported by
yang fleksibel, serta didukung oleh optimalisasi strategi optimized marketing strategies and strengthened business
pemasaran dan penguatan kemitraan bisnis. partnerships.
b. Penyaluran Pembiayaan Baru
New Financing Disbursement
Grafik Penyaluran Pembiayaan Baru Segmen Sewa Operasi
Chart of New Financing Distribution for Operating Lease Segment
Rp336,30 miliar
Rp336.30 billion
Rp302,27 miliar
Rp302.27 billion
2025 2024
Di 2025, total pembiayaan baru dalam segmen sewa In 2025, total new financing in the operating lease segment
operasi mencapai Rp336,30 miliar yang menunjukkan reached Rp336.30 billion, representing a 11.26% increase
kenaikan sebesar 11,26% dibandingkan dengan pencapaian compared to the 2024 figure of Rp302.27 billion. This
tahun 2024 yang tercatat sebesar Rp302,27 miliar. increase was driven by rising demand for flexible financing
Peningkatan ini disebabkan oleh meningkatnya permintaan schemes, as well as optimized marketing strategies and
skema pembiayaan yang fleksibel, serta didukung oleh strengthened business partnerships.
optimalisasi strategi pemasaran dan penguatan kemitraan
bisnis.
c. Pendapatan Usaha
Business Income
Grafik Pendapatan Sewa Operasi
Chart of Operating Lease Income
Rp375,75 miliar
Rp375.75 billion
Rp359,51 miliar
Rp359.51 billion
2025 2024
Pada tahun 2025, BRI Finance mencatatkan pendapatan In 2025, BRI Finance recorded revenue from the operating
dari segmen sewa operasi sebesar Rp375,75 miliar, yang lease segment of Rp375.75 billion, representing a 4.52%
menunjukkan peningkatan sebesar 4,52% dibandingkan increase compared to 2024 revenue of Rp359.51 billion.
dengan pendapatan tahun 2024 yang mencapai Rp359,51 This increase was driven by growth in new financing,
miliar. Peningkatan ini dipengaruhi oleh penambahan aset optimized asset utilization, and the continued contribution
sewa operasi melalui pembelian aset baru, serta didukung from the existing portfolio.
oleh peningkatan permintaan dan penguatan strategi
pemasaran.
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Tinjauan Kinerja Keuangan Perusahaan
Review of the Company’s Financial Performance
Laporan Posisi Keuangan
Statement of Financial Position
dalam jutaan rupiah/in millions of rupiah
Pertumbuhan
Posisi Keuangan
2025 2024 Growth
Financial Position Components
2024-2025
Aset
Assets
Kas dan Kas di Bank
54.161 225.805 (76,01%)
Cash on Hand and Cash in Bank
Piutang Pembiayaan Investasi – Neto
1.345.195 1.385.854 (2,93%)
Investment Financing Receivables – Net
Piutang Pembiayaan Modal Kerja – Neto
157.316 88.304 78,15%
Working Capital Receivables – Net
Piutang Pembiayaan Multiguna – Neto
2.749.244 4.794.499 (42,66%)
Multipurpose Financing Receivables - Net
Piutang Sewa Operasi – Neto
24.760 55.029 (55,01%)
Operating Lease Receivables – Net
Beban Dibayar Dimuka dan Uang Muka
58.372 65.112 (10,35%)
Prepaid Expenses and Advances
Pajak Dibayar Dimuka
13.605 826 1547,09%
Prepaid Tax
Aset Tetap – Neto
38.030 41.595 (8,57%)
Fixed Assets – Net
Aset Hak Guna – Neto
19.208 20.354 (5,63%)
Right of Use Assets – Net
Aset Sewa Operasi – Neto
885.545 900.623 (1,67%)
Aset Under Operating Lease – Net
Aset Tak Berwujud – Neto
15.189 16.073 (5,50%)
Intangible Assets – Net
Aset Derivatif
5.415 13.546 (60,03%)
Derivative Assets
Aset Pajak Tangguhan – Neto
21.539 17.081 26,10%
Deferred Tax Assets - Net
Aset Lain-Lain – Neto
30.562 52.931 (42,26%)
Other Assets - Net
Total Aset
5.418.141 7.677.632 (29,43%)
Total Assets
Liabilitas
Liabilities
Pinjaman Yang Diterima
2.572.791 4.973.708 (48,27%)
Borrowings
Utang Obligasi
999.103 1.001.512 (0,24%)
Bonds
Beban Yang Masih Harus Dibayar
72.142 66.273 8,86%
Accrued Expenses
Utang Pajak
11.819 7.302 61,86%
Taxes Payables
Liabilitas Imbalan Kerja Pekerja
43.363 35.731 21,36%
Liabilities for Employee Benefits
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Management Discussion and Analysis
Pertumbuhan
Posisi Keuangan
2025 2024 Growth
Financial Position Components
2024-2025
Liabilitas Derivatif
52 - 100%
Derivative Liabilities
Liabilitas Sewa
14.553 15.985 (8,96%)
Lease Liabilities
Liabilitas Lain-Lain
190.962 152.572 25,16%
Other Liabilities
Total Liabilitas
3.904.785 6.253.083 (37,55%)
Total Liabilities
Ekuitas
Equity
Modal Saham
450.000 450.000 0,00%
Capital Stock
Saldo Laba:
Retained Earnings:
Telah Ditentukan Penggunaannya
112.518 112.518 0,00%
Appropriated
Belum Ditentukan Penggunaannya
951.338 860.454 10,56%
Unappriopriated
Pengukuran Kembali Liabilitas Imbalan Kerja – Neto Setelah
Pajak
3.874 3.525 9,90%
Remeasurement of Liabilities for Employee Benefits – Net of
Tax
Kerugian Kumulatif atas Instrumen Derivatif Untuk Lindung
Nilai Arus Kas – Neto Setelah Pajak
(4.374) (1.948) 124,54%
Cummulative Losses on Derivative Instrument for Cash Flow
Hedging – Net of Tax
Total Ekuitas
1.513.356 1.424.549 6,23%
Total Equity
Informasi komponen laporan posisi keuangan yang terdiri Information on the statement of financial
dari aset, liabilitas, dan ekuitas adalah sebagai berikut: positioncomponents consisting of assets, liabilities, and
equity is as follows:
Aset
Assets
dalam jutaan rupiah/in millions of rupiah
Pertumbuhan
Posisi Keuangan
2025 2024 Growth
Financial Position Components
2024-2025
Aset
Assets
Kas dan Kas di Bank
54.161 225.805 (76,01%)
Cash on Hand and Cash in Bank
Piutang Pembiayaan Investasi – Neto
1.345.195 1.385.854 (2,93%)
Investment Financing Receivables – Net
Piutang Pembiayaan Modal Kerja – Neto
157.316 88.304 78,15%
Working Capital Receivables – Net
Piutang Pembiayaan Multiguna – Neto
2.749.244 4.794.499 (42,66%)
Multipurpose Financing Receivables - Net
Piutang Sewa Operasi – Neto
24.760 55.029 (55,01%)
Operating Lease Receivables – Net
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Pertumbuhan
Posisi Keuangan
2025 2024 Growth
Financial Position Components
2024-2025
Beban Dibayar Dimuka dan Uang Muka
58.372 65.112 (10,35%)
Prepaid Expenses and Advances
Pajak Dibayar Dimuka
13.605 826 1547,09%
Prepaid Tax
Aset Tetap – Neto
38.030 41.595 (8,57%)
Fixed Assets – Net
Aset Hak Guna – Neto
19.208 20.354 (5,63%)
Right of Use Assets – Net
Aset Sewa Operasi – Neto
885.545 900.623 (1,67%)
Aset Under Operating Lease – Net
Aset Tak Berwujud – Neto
15.189 16.073 (5,50%)
Intangible Assets – Net
Aset Derivatif
5.415 13.546 (60,03%)
Derivative Assets
Aset Pajak Tangguhan – Neto
21.539 17.081 26,10%
Deferred Tax Assets - Net
Aset Lain-Lain – Neto
30.562 52.931 (42,26%)
Other Assets - Net
Total Aset
5.418.141 7.677.632 (29,43%)
Total Assets
Total Aset Total Assets
Per 31 Desember 2025, BRI Finance mencatat total aset As of December 31, 2025, BRI Finance reported total assets
sebesar Rp5,42 triliun. Jumlah ini menunjukkan penurunan of Rp5.42 trillion. This figure represents a 29.43% decrease
sebesar 29,43% dibandingkan dengan total aset yang compared to the total assets recorded in 2024, which
diperoleh pada tahun 2024, yang mencapai Rp7,68 stood at Rp7.68 trillion. The largest change in total assets
triliun. Perubahan nilai total aset paling besar dipengaruhi was driven by a decline in multipurpose financing, in line
oleh penurunan pembiayaan multiguna, seiring dengan with a decrease in new financing disbursements.
menurunnya penyaluran pembiayaan baru.
Kas dan Kas di Bank
Cash on Hand and Cash in Bank
dalam jutaan rupiah/in millions of rupiah
Pertumbuhan
Kas dan Kas di Bank
2025 2024 Growth
Cash on Hand and Cash in Bank
2024-2025
Kas
471 477 (1,26%)
Cash
Kas di Bank
Cash in Bank
Rupiah 52.779 224.125 (76,45%)
Dolar Amerika Serikat
911 1.203 (24,27%)
United States Dollar
Total Giro
53.690 225.328 (76,17%)
Total Current Account
Total Kas dan Kas di Bank
54.161 225.805 (76,01%)
Total Cash on Hand and Cash in Bank
Kas dan Setara Kas Cash and Cash Equivalents
Per 31 Desember 2025, BRI Finance mencatatkan total As of December 31, 2025, BRI Finance reported total cash
kas dan kas di bank sebesar Rp54,17 miliar, jumlah ini and cash equivalents of Rp54.17 billion, a decrease of
mengalami penurunan sebesar 76,01% dibandingkan 76.01% compared to the total cash and cash equivalents
dengan total kas dan kas di bank yang diperoleh pada recorded in 2024, which amounted to Rp225.81 billion. The
tahun 2024, yang mencapai Rp225,81 miliar. Rincian kas breakdown of BRI Finance’s cash and cash equivalents
dan kas di bank BRI Finance mencakup kas tunai sebesar includes cash on hand of Rp471 million, as well as demand
Rp471 juta, serta giro dalam mata uang rupiah sebesar deposits in Indonesian rupiah of Rp52.78 billion. The
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Rp52.78 miliar. Perubahan dalam nilai kas dan kas di bank changes in the value of cash and cash equivalents were
ini dipengaruhi oleh optimalisasi pengelolaan likuiditas influenced by the optimization of liquidity management
melalui pemanfaatan kas untuk kegiatan operasional through the utilization of cash for operational activities and
dan penyaluran pembiayaan, serta penyesuaian strategi the disbursement of financing, as well as adjustments to a
pengelolaan dana yang lebih efektif dan produktif. more effective and productive fund management strategy.
Piutang Pembiayaan
Financing Receivables
Informasi piutang pembiayaan BRI Finance berdasarkan Information on BRI Finance’s financing receivables based
segmen usaha pembiayaan Adalah sebagai berikut: on financing business segments is as follows:
Piutang Pembiayaan Berdasarkan Segmen Industri
Finance’s Financing Receivables Based on Financing Business Segments
dalam jutaan rupiah/in millions of rupiah
Uraian Industri Pertambangan Konstruksi Transportasi Lainnya
Total
Description Industry Mining Construction Transportation Others
2025
Piutang
Pembiayaan
Investasi – Neto
59.267 61.925 340.607 261.306 622.088 1.345.193
Investment
Financing
Receivables – Net
Piutang
Pembiayaan
Modal Kerja –
Neto 1.302 - 32.431 28.134 95.450 157.317
Working Capital
Financing
Receivables – Net
Piutang
Pembiayaan
Multiguna – Neto
460.741 51.102 91.911 302.979 1.842.511 2.749.244
Multipurpose
Financing
Receivables – Net
Total 521.310 113.027 464.949 592.419 2.560.049 4.251.754
2024
Piutang
Pembiayaan
Investasi – Neto
58.541 70.915 350.460 301.482 604.456 1.385.854
Investment
Financing
Receivables – Net
Piutang
Pembiayaan
Modal Kerja –
3.007 56 12.498 5.179 67.564 88.304
Neto
Working Capital
– Net
Piutang
Pembiayaan
Multiguna – Neto 868.192 97.172 148.702 540.803 3.139.630 4.794.499
Multipurpose
Receivables – Net
Total 929.740 168.143 511.660 847.464 3.811.650 6.268.657
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Aset Tetap, Aset Sewa Operasi, dan Aset Hak Guna
Fixed Assets, Operating Lease Assets, and Right-To-Use Assets
dalam jutaan rupiah/in millions of rupiah
Pertumbuhan
Uraian
2025 2024 Growth
Description
2024-2025
Aset Tetap
Fixed Assets
Biaya Perolehan
Acquisition Costs
Tanah
2.154 2.154 0,00%
Land
Bangunan
909 909 0,00%
Building
Kendaraan
27.055 28.814 (6,10%)
Vehicles
Prasarana
33.520 30.602 9,54%
Leasehold Improvements
Perangkat Keras Komputer
29.517 26.902 9,72%
Computer Hardware
Perabot dan Peralatan Kantor
17.400 14.164 22,85%
Furniture and Office Equipment
Akumulasi Penyusutan
Accumulated depreciation
Bangunan
(144) (98) 46,94%
Building
Kendaraan
(14.998) (13.750) 9,08%
Vehicles
Prasarana
(23.502) (23.769) (1,12%)
Leasehold Improvements
Perangkat Keras Komputer
(19.859) (15.785) 25,81%
Computer Hardware
Perabot dan Peralatan Kantor
(14.022) (8.548) 64,04%
Furniture, Fixture, and Office Equipment
Nilai Buku Neto
38.030 41.595 (8,57%)
Net Book Value
Aset Tak Berwujud
Intangible Assets
Biaya Perolehan
Amortized Cost
Perangkat Lunak
59.877 52.001 15,15%
Software
Perangkat Lunak dalam Penyelesaian
236 3.155 (92,52%)
Software Under Development
Amortisasi
Amortization
Perangkat Lunak
(44.924) (39.083) 14,95%
Software
Nilai Buku Neto
15.189 16.073 (5,50%)
Net Book Value
Aset Sewa Operasi
Aset Under Operating Lease
Biaya Perolehan
Amortized Cost
Kendaraan
1.446.892 1.323.760 9,30%
Vehicle
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Management Discussion and Analysis
Pertumbuhan
Uraian
2025 2024 Growth
Description
2024-2025
Akumulasi Penyusutan
(561.347) (423.137) 32,66%
Accumulated Depreciation
Nilai Buku Neto
885.545 900.623 (1,67%)
Net Book Value
Aset Hak Guna
Right of Use Assets – Net
Bangunan
32.157 30.814 4,36%
Building
Akumulasi Penyusutan
(12.949) (10.460) 23,80%
Accumulated Depreciation
Nilai Buku Neto
19.208 20.354 (5,63%)
Net Book Value
Per 31 Desember 2025, BRI Finance membukukan nilai As of December 31, 2025, BRI Finance reported fixed
aset tetap, aset tak berwujud, aset sewa operasi, dan aset assets, intangible assets, operating lease assets, and right-
hak guna yang masing-masing mencapai Rp38,03 miliar, of-use assets amounting to Rp38.03 billion, Rp15.19 billion,
Rp15,19 miliar, Rp885,54 miliar, dan Rp19,21 miliar. Nilai- Rp885.54 billion, and Rp19.21 billion, respectively. These
nilai ini menunjukkan variasi, dengan penurunan sebesar figures show variations, with decreases of 8.57%, 5.50%,
8,57%, 5,50, 1,67%, 5,63%. Jika dibandingkan dengan 1.67%, and 5.63%. When compared to 2024 data, the values
data tahun 2024, nilai aset tetap, aset tak berwujud, aset of fixed assets, intangible assets, operating lease assets,
sewa operasi, dan aset hak guna tercatat masing-masing and right-of-use assets were recorded at Rp41.60 billion,
sebesar Rp41,60 miliar, Rp16,07 miliar, Rp900,62 miliar, dan Rp16.07 billion, Rp900.62 billion, and Rp20.35 billion,
Rp20,35 miliar. respectively.
Aset Lainnya
Other Assets
dalam jutaan rupiah/in millions of rupiah
Pertumbuhan
Uraian
2025 2024 Growth
Description
2024-2025
Aset yang Dialihkan Untuk Dijual
23.078 45.875 (49,69%)
Repossess Asset
Piutang Pengiriman Aset Sewa Operasi
5.670 6.527 (13,13%)
Receivable of Delivery of Operating Lease Asset
Piutang Pengembalian Pajak Pekerja
2.295 3.136 (26,82%)
Employee Tax Refund Receivable
Uang Jaminan
2.486 2.573 (3,38%)
Security Deposits
Piutang Atas Program Kepemilikan Motor
2.195 2.627 (16,44%)
Motorcycle Ownership Program Receivables
Piutang Pekerja
50 94 (46,81%)
Employee Receivables
Lainnya
985 624 57,85%
Others
Sub Total 36.759 61.456 (40,19%)
Cadangan Kerugian Penurunan Nilai
(6.197) (8.525) (27,31%)
Allowance for Impairment Losses
Total 30.562 52.931 (42,26%)
Per 31 Desember 2025, BRI Finance membukukan nilai As of December 31, 2025, BRI Finance recorded other
aset lainnya sebesar Rp30,56 miliar, yang menunjukkan assets totaling Rp30.56 billion, representing a 42.26%
penurunan sebesar 42,26% jika dibandingkan dengan decrease compared to the Rp52.93 billion in other assets
nilai aset lainnya pada tahun 2024 yang mencapai reported in 2024. This change was primarily due to a
Rp52,93 miliar. Perubahan ini terutama disebabkan reduction in assets held for sale following the realization
oleh berkurangnya aset yang dialihkan untuk dijual of those assets, as well as more optimal management of
seiring dengan realisasi aset tersebut, serta penyesuaian non-core assets.
pengelolaan aset non-utama yang lebih optimal.
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Liabilitas
Liabilities
dalam jutaan rupiah/in millions of rupiah
Pertumbuhan
Liabilitas
2025 2024 Growth
Liability
2024-2025
Pinjaman yang Diterima
2.572.791 4.973.708 (48,27%)
Borrowings
Utang Obligasi
999.103 1.001.512 (0,24%)
Bonds
Beban yang Masih Harus Dibayar
72.142 66.273 8,86%
Accrued Expenses
Utang Pajak
11.819 7.302 61,86%
Taxes Payable
Liabilitas Imbalan Kerja Pekerja
43.363 35.731 21,36%
Liabilities for Employee Benefits
Liabilitas Derivatif
52 - 100,00%
Derivative Liabilities
Liabilitas Sewa
14.553 15.985 -8,96%
Lease Liabilities
Liabilitas Lain-lain
190.962 152.572 25,16%
Other Liabilities
Total Liabilitas
3.904.785 6.253.083 (37,55%)
Total Liabilities
Per 31 Desember 2025, BRI Finance mencatat total liabilitas As of December 31, 2025, BRI Finance recorded total
sebesar Rp3,90 triliun, jika dibandingkan dengan total liabilities of Rp3,90 trillion, compared to total liabilities
liabilitas yang tercatat pada tahun 2024, yang mencapai recorded in 2024, which reached Rp6.25 trillion.
Rp6,25 triliun.
Informasi komponen penyusun liabilitas Perusahaan adalah Information on the components of the Company’s liabilities
sebagai berikut: is as follows:
Pinjaman yang Diterima Borrowings
Per 31 Desember 2025, total pinjaman yang diperoleh As of December 31, 2025, the Company’s total borrowings
oleh Perusahaan mencapai Rp2,57 triliun. Angka ini amounted to Rp2.57 trillion. This figure represents a 48.27%
menunjukkan penurunan sebesar 48,27% dibandingkan decrease compared to the total borrowings recorded
dengan total pinjaman yang diperoleh pada tahun 2024, in 2024, which stood at Rp4.97 trillion. This change was
yang tercatat sebesar Rp4,97 triliun. Perubahan ini driven by an adjustment to the funding strategy in line with
disebabkan oleh penyesuaian strategi pendanaan sejalan a selective approach to financing.
dengan penyaluran pembiayaan yang selektif.
Beban yang Masih Harus Dibayar Accrued Expenses
Per 31 Desember 2025, Perusahaan mencatatkan total As of December 31, 2025, the Company recorded total
beban yang harus dibayarkan sebesar Rp72,14 miliar. accrued liabilities of Rp72.14 billion. This figure represents
Angka ini menunjukkan peningkatan sebesar 8,86% an increase of 8.86% compared to the amount recorded in
dibandingkan dengan jumlah yang tercatat pada tahun 2024, which was Rp66.27 billion. The change in accrued
2024, yaitu Rp66,27 miliar. Perubahan beban yang masih liabilities was influenced by adjustments to the accrual-
harus dibayar dipengaruhi oleh penyesuaian pengakuan based recognition of expenses.
beban berbasis akrual.
Utang Pajak
Tax Debt
dalam jutaan rupiah/in millions of rupiah
Pertumbuhan
Utang Pajak
2025 2024 Growth
Tax Payable
2024-2025
Pasal 4 (2)
692 45 1.437,78%
Article 4 (2)
Pasal 21
460 97 374,23%
Article 21
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Management Discussion and Analysis
Pertumbuhan
Utang Pajak
2025 2024 Growth
Tax Payable
2024-2025
Pasal 23
89 60 48,33%
Article 23
Pasal 25
1.939 - 100,00%
Article 25
Pasal 29
8,638 7.100 21,66%
Article 29
Total 11.818 7.302 61,89%
Di tahun 2025, Perusahaan melaporkan utang pajak In 2025, the Company reported tax liabilities consisting
yang terdiri dari pajak pertambahan nilai dan pajak of value-added tax and income tax. The Company did not
penghasilan. Perusahaan tidak mencatatkan adanya record any value-added tax liabilities in 2025, indicating
utang pajak pertambahan nilai pada tahun 2025, hal ini efficiency compared to 2024. Overall, the Company’s tax
menunjukkan efisiensi dibandingkan dengan tahun 2024. liabilities increased by 61.89%, driven by an increase in final
Secara keseluruhan, utang pajak Perusahaan mengalami income tax related to the Company’s operational activities.
peningkatan sebesar 61,89%, yang disebabkan oleh adanya
peningkatan PPh final yang berkaitan dengan kegiatan
operasional perusahaan.
Liabilitas Imbalan Kerja Pekerja Employee Benefits Liabilities
Per 31 Desember 2025, BRI Finance membukukan liabilitas As of December 31, 2025, BRI Finance recorded employee
imbalan kerja pekerja yang mencapai Rp43,36 miliar. benefit liabilities amounting to Rp43.36 billion. This
Jumlah ini menunjukkan peningkatan sebesar 21,36% amount represents a 21.36% increase compared to the
dibandingkan dengan nilai pada tahun 2024 yang tercatat 2024 figure of Rp35.73 billion. The change in employee
sebesar Rp35,73 miliar. Perubahan nilai liabilitas imbalan benefit liabilities was due to an increase in provisions for
kerja pekerja ini disebabkan adanyan penambahan employee welfare.
pencadangan untuk kesejahteraan pekerja.
Liabilitas Lain-Lain Other Liabilities
Pertumbuhan
Liabilitas Lain-Lain
2025 2024 Growth
Other Liabilities
2024-2025
Titipan Konsumen
154.299 129.568 19,09%
Customers Deposits
Utang ke Kolektor Eksternal
12.752 9.788 30,28%
Payable to External Collector
Asuransi
6.993 5.835 19,85%
Insurance
Titipan Penjualan Aset Sewa Operasi
6.407 - 100,00%
Customer deposit of Operating Leased Sales
Notaris
5.898 5.304 11,20%
Notary
Utang ke Pemasok
2.261 56 3.937,50%
Payable to Suppliers
Utang Pengembalian Pajak Pekerja
1.446 1.086 33,15%
Employee Tax Refund Payables
Lain-lain
906 935 (3,21%)
Others
Total 190.962 152.572 25,16%
Di tahun 2025, Perusahaan melaporkan liabilitas lain- In 2025, the Company reported other liabilities totaling
lain dengan total mencapai Rp190,96 miliar. Angka ini Rp190.96 billion. This figure represents an increase of
menunjukkan peningkatan sebesar 25,16% dibandingkan 25.16% compared to the amount recorded in 2024, which
dengan jumlah yang diperoleh pada tahun 2024 yang was Rp152.57 billion.
tercatat sebesar Rp152,57 miliar.
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Ekuitas
Equity
dalam jutaan rupiah/in millions of rupiah
Pertumbuhan
Ekuitas
2025 2024 Growth
Equity
2024-2025
Modal Saham
450.000 450.000 0,00%
Capital stock
Saldo Laba:
Retained earnings:
Telah Ditentukan Penggunaannya
112.518 112.518 0,00%
Appropriated
Belum Ditentukan Penggunaannya
951.338 860.454 10,56%
Unappropriated
Pengukuran Kembali Liabilitas Imbalan Kerja – Neto Setelah
Pajak
3.874 3.525 9,90%
Remeasurement of liabilities for employee benefits - net of
tax others
Kerugian Kumulatif atas Instrumen Derivatif Untuk
Lindung Nilai Arus Kas - Neto Setelah Pajak (4.374) (1.948) 124,54%
Other comprehensive income - net
Total 1.513.356 1.424.549 6,23%
Di tahun 2025, BRI Finance mencatatkan total ekuitas In 2025, BRI Finance recorded total equity of Rp1,51
sebesar Rp1,51 triliun. Terdapat peningkatan nilai ekuitas trillion. There was an increase in equity value of 6.23%
sebesar 6,23% jika dibandingkan dengan hasil yang compared to the results obtained in 2024, which reached
diperoleh pada tahun 2024, yang mencapai Rp1,43 triliun. Rp1.43 trillion. This change in value is due to an increase in
Perubahan nilai ini disebabkan oleh peningkatan saldo laba unappropriated retained earnings.
yang belum ditentukan penggunaannya.
Saldo Laba yang Telah Ditentukan Penggunaannya Appropriated Retained Earnings
Per 31 Desember 2025, saldo laba yang telah ditetapkan As of December 31, 2025, the retained earnings designated
untuk penggunaannya mencapai Rp112,52 miliar sama for specific uses amounted to Rp112.52 billion, the same as
dengan tahun 2024 sehingga tidak terdapat perubahan in 2024, indicating a significant change.
signifikan.
Modal Saham
Capital Stock
dalam jutaan rupiah/in millions of rupiah
Pertumbuhan
Pemegang Saham
2025 2024 Growth
Shareholders
2024-2025
PT Bank Rakyat Indonesia (Persero) Tbk 449.450 449.450 0,00%
Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia 550 550 0,00%
Total 450.000 450.000 0,00%
Hingga akhir tahun 2025, pemegang saham Perusahaan Until the end of 2025, the Company’s shareholders consist
terdiri dari PT Bank Rakyat Indonesia (Persero) Tbk dan of PT Bank Rakyat Indonesia (Persero) Tbk and Yayasan
Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia, Kesejahteraan Pekerja Bank Rakyat Indonesia, and there
serta tidak terdapat perubahan modal saham Perusahaan. are no changes in the Company’s share capital.
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Management Discussion and Analysis
Laporan Laba Rugi dan Penghasilan
Komprehensif Lain
Statement of Profit or Loss and other Comprehensive Income
Di tahun 2025, BRI Finance mencatatkan nilai laba tahun In 2025, BRI Finance recorded a current profit of Rp90.88
berjalan sejumlah Rp90,88 miliar, nilai tersebut mengalami billion, a decrease of 12.53% compared to the 2024 figure
penurunan sebesar 12,53%, jika dibandingkan perolehan di of Rp103.90 billion.
tahun 2024 sejumlah Rp103,90 miliar.
Informasi komponen penyusun laporan laba rugi Information on the components that make up the
Perusahaan adalah sebagai berikut: Company’s profit and loss statement is as follows:
Laporan Laba Rugi
Statement of Profit and Loss
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Pertumbuhan
Laporan Laba Rugi
2025 2024 Growth
Statement of Profit and Loss
2024-2025
Total Pendapatan
1.232.180 1.411.257 (12,69%)
Total Revenue
Total Beban
1.114.096 1.276.237 (12,70%)
Total Expenses
Laba Sebelum Beban Pajak Final dan Pajak
Penghasilan 118.084 135.020 (12,54%)
Income Before Final Tax and Income Tax Expense
Beban Pajak Final
2.200 1.572 39,95%
Final Tax Expense
Laba Sebelum Beban Pajak Penghasilan
115.884 133.447 (13,16%)
Income Before Income Tax Expense
Beban Pajak Penghasilan
25.000 29.543 (15,38%)
Income Tax Expense
Laba Tahun Berjalan
90.884 103.904 (12,53%)
Income For The Year
Laba (Rugi) Komprehensif Lain Setelah Pajak
(2.076) (169) 1.135,71%
Other Comprehensive Income (Loss) - Net of Tax
Total Penghasilan Komprehensif Tahun Berjalan
88.808 103.735 (14,39%)
Total Comprehensive Income for The Year
Laba per Saham (Rp)
0,202 0,231 (12,55%)
Earning per Share
Pendapatan
Revenue
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Pertumbuhan
Pendapatan
2025 2024 Growth
Revenue
2024-2025
Pendapatan Pembiayaan Investasi
175.917 175.182 0,42%
Investment Financing Income
Pendapatan Pembiayaan Modal Kerja
13.301 12.569 5,82%
Working Capital Income
Pendapatan Pembiayaan Multiguna
546.572 757.770 (27,87%)
Multipurpose Financing Income
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Pertumbuhan
Pendapatan
2025 2024 Growth
Revenue
2024-2025
Pendapatan Sewa Operasi
375.748 359.506 4,52%
Operating Lease Income
Pendapatan Bunga
11.010 7.869 39,92%
Interest Income
Keuntungan atas Penjualan Aset Sewa Operasi
46.111 31.464 46,55%
Gain on Sale of Assets Under Operating Lease
Pendapatan Komisi
943 4.879 (80,67%)
Fee Based Income
Pendapatan Lain-lain
62.578 62.018 0,90%
Other income
Total Pendapatan
1.232.180 1.411.257 (12,69%)
Total Revenue
Sampai akhir tahun 2025, BRI Finance mencatatkan By the end of 2025, BRI Finance had recorded revenues
pendapatan sebesar Rp1,23 triliun. Nilai tersebut of Rp1.23 trillion. This figure represents a decrease of
mengalami penurunan sebesar 12,69%, jika dibandingkan 12.69% compared to the revenues earned in 2024, which
perolehan pendapatan pada tahun 2024 sejumlah Rp1,41 amounted to Rp1.41 trillion. This change in revenue was
triliun. Perubahan pendapatan ini disebabkan oleh due to a decline in multipurpose financing disbursements,
menurunnya penyaluran pembiayaan multiguna yang which had a significant impact on the Company’s revenue.
berdampak signifikan terhadap pendapatan Perusahaan.
Informasi komponen pendapatan Perusahaan berasal dari Information on the Company’s revenue components comes
segmen sebagai berikut: from the following segments:
Pendapatan Pembiayaan Investasi Investment Financing Income
Di tahun 2025, jumlah pendapatan pembiayaan investasi In 2025, investment financing revenue reached Rp175.92
mencapai Rp175,92 miliar. Jumlah tersebut mengalami billion. This figure represents an increase of 0.42%
peningkatan sebesar 0,42%, jika dibandingkan perolehan compared to investment financing revenue in 2024, which
pendapatan pembiayaan investasi pada tahun 2024, yang stood at Rp175.18 billion. This increase was driven by the
mencapai Rp175,18 miliar. Peningkatan ini didorong oleh performance of the existing investment financing portfolio,
kinerja portofolio pembiayaan investasi eksisting yang which remained productive and generated sustainable
tetap produktif dan memberikan pendapatan secara revenue.
berkelanjutan.
Pendapatan Pembiayaan Modal Kerja Working Capital Financing Income
Sampai akhir tahun 2025, jumlah pendapatan pembiayaan By the end of 2025, the amount of working capital
modal kerja mencapai Rp13,30 miliar. Jumlah tersebut financing income will reach Rp13.30 billion. This amount
mengalami peningkatan sebesar 5,82%, jika dibandingkan has increased by 5.82%, compared to the factoring income
perolehan pendapatan modal kerja pada tahun 2024 yang in 2024, which reached Rp12.57 billion. The change in
mencapai Rp12,57 miliar. Perubahan nilai pendapatan working capital financing revenue was driven by growth
pembiayaan modal kerja disebabkan oleh pertumbuhan in new financing disbursements in the working capital
penyaluran pembiayaan baru pada segmen modal kerja. segment.
Pendapatan Pembiayaan Multiguna Multipurpose Financing Income
Di tahun 2025, jumlah pendapatan pembiayaan multiguna In 2025, multipurpose financing revenue reached Rp546.57
mencapai Rp546,57 miliar. Jumlah tersebut mengalami billion. This figure represents a 27.87% decrease compared
penurunan sebesar 27,87%, jika dibandingkan perolehan to consumer financing revenue in 2024, which reached
pendapatan pembiayaan konsumen pada tahun 2024 yang Rp757.77 billion. The change in consumer financing revenue
mencapai Rp757,77 miliar. Perubahan nilai pendapatan was driven by a decline in new financing disbursements in
pembiayaan konsumen disebabkan oleh penurunan the multipurpose segment, as part of the implementation
penyaluran pembiayaan baru pada segmen multiguna, of a more focused and quality-oriented business strategy.
sebagai bagian dari implementasi strategi bisnis yang lebih
terarah dan berorientasi pada kualitas.
Pendapatan Sewa Operasi Operating Lease Financing
Sampai akhir tahun 2025, jumlah pendapatan sewa operasi By the end of 2025, operating rental income will reach
mencapai Rp375,75 miliar. Jumlah tersebut mengalami Rp375,75 billion. This amount increased by 4.52%
peningkatan sebesar 4,52%, jika dibandingkan perolehan compared to operating rental revenue in 2024, which
pendapatan sewa operasi pada tahun 2024 yang stood at Rp359.51 billion. The growth in operating rental
mencapai Rp359,51 miliar. Pertumbuhan nilai pendapatan revenue was driven by the continued strong performance
sewa operasi disebabkan oleh kinerja portofolio sewa of the operating rental portfolio, supported by increased
operasi yang tetap produktif didukung oleh peningkatan demand and enhanced marketing strategies.
permintaan dan penguatan strategi pemasaran.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Pendapatan Bunga Interest Income
Di tahun 2025, jumlah pendapatan bunga mencapai In 2025, interest income reached Rp11.01 billion. This
Rp11,01 miliar. Jumlah tersebut mengalami peningkatan amount increased by 39.90% compared to interest income
sebesar 39,90%, jika dibandingkan perolehan pendapatan in 2024, which stood at Rp7.87 billion. This growth was
bunga pada tahun 2024 yang mencapai Rp7,87 miliar. driven by an increase in earning assets, as well as optimized
Pertumbuhan ini didorong oleh pertumbuhan aset fund management that generated higher returns.
produktif, serta optimalisasi pengelolaan dana yang
memberikan imbal hasil secara lebih optimal.
Pendapatan Lain-Lain Other Income
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Pertumbuhan
Pendapatan Lain-lain
2025 2024 Growth
Other Income
2024-2025
Pemulihan Hapus Buku
26.214 26.382 (0,64%)
Write-Off Recovery
Penalti
16.356 17.873 (8,49%)
Penalty
Denda
13.696 11.608 17,99%
Late Charges
Pendapatan Administrasi Sewa Operasi
3.447 1.545 123,11%
Operating Lease Administration Income
Keuntungan atas Penjualan Aset Tetap
931 796 16,96%
Gain on Sale of Fixed Assets
Komisi Asuransi
46 35 31,43%
Insurance Commissions
Lain-Lain
1.888 3.780 (50,08%)
Others
Total 62.578 62.018 0,90%
Sampai akhir tahun 2025, BRI Finance mencatatkan By the end of 2025, BRI Finance recorded other income of
pendapatan lain-lain mencapai Rp62,58 miliar. Jumlah Rp62.58 billion. This amount of other income decreased by
pendapatan lain-lain tersebut mengalami kenaikan 0.90% compared to the 2024 figure of Rp62.02 billion. The
sebesar 0,90%, jika dibandingkan perolehan di tahun 2024 change in other income was primarily driven by an increase
sejumlah Rp62,02 miliar. Perubahan jumlah pendapatan in operating lease administrative income.
lain-lain terutama berasal dari peningkatan pendapatan
administrasi sewa operasi.
Beban
Expenses
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Pertumbuhan
Beban
2025 2024 Growth
Expenses
2024-2025
Beban Pendanaan
335.209 476.159 (29,60%)
Financing costs
Beban Gaji dan Tunjangan
198.962 217.467 (8,51%)
Salaries and benefits expenses
Penyisihan Kerugian Penurunan Nilai
160.476 180.003 (10,85%)
Provision for impairment losses
Beban Umum dan Administrasi
103.871 90.925 14,24%
General and administrative expenses
Beban Depresiasi dan Amortisasi
293.588 281.530 4,28%
Depreciation and amortization expenses
Beban Hunian
4.232 4.174 1,39%
Occupancy expenses
(Keuntungan) Kerugian dari Selisih Kurs – Neto
(52) (266) (80,45%)
Foreign exchange (gain) loss – net
Kerugian atas Penjualan Aset Sewa Operasi
5.016 9.902 (49,34%)
Loss on Sale of Assets Under Operating Lease
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Pertumbuhan
Beban
2025 2024 Growth
Expenses
2024-2025
Beban Lain-lain
12.794 16.343 (21,72%)
Other expenses
Total Beban
1.114.096 1.276.237 (12,70%)
Total Expenses
Beban Pendanaan Financing Costs
Akun beban pendanaan terdiri dari biaya-biaya yang The financing expense account consists of costs incurred
dikeluarkan untuk memperoleh pendanaan dari to obtain financing from creditors. As of December 31,
kreditur. Per 31 Desember 2025, beban pendanaan 2025, the Company’s financing expenses amounted to
Perusahaan mencapai Rp335,21 miliar. Jumlah beban Rp335.21 billion. The total financing expenses decreased
pendanaan mengalami penurunan sebesar 29,60%, jika by 29.60% compared to the financing expenses incurred
dibandingkan perolehan beban pendanaan di tahun 2024 in 2024, which amounted to Rp476.16 billion. The decrease
yang mencapai Rp476,16 miliar. Penurunan nilai beban in financing expenses was due to reduced funding needs in
pendanaan disebabkan oleh menurunnya kebutuhan line with a decline in new financing disbursements.
pendanaan sejalan dengan adanya penurunan penyaluran
pembiayaan baru.
Beban Gaji dan Tunjangan Salaries and Benefits Expenses
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Pertumbuhan
Beban Gaji dan Tunjangan
2025 2024 Growth
Salaries And Benefits Expenses
2024-2025
Gaji
73.353 85.903 (14,61%)
Salary
Bonus
43.230 48.257 (10,42%)
Bonus
Tunjangan Rutin
21.653 22.840 (5,20%)
Regular Allowances
Tenaga Kerja Alih Daya
15.553 17.894 (13,08%)
Outsourcing
Tunjangan Kesehatan
15.190 12.300 23,50%
Medical Benefits
Tunjangan Ketenagakerjaan
7.203 10.058 (28,39%)
Labor Allowances
Tunjangan Pensiun
9.883 7.288 35,61%
Allowance Retirement
Tunjangan Pajak
5.066 3.797 33,42%
Tax Allowances
Pelatihan
2.313 2.627 (11,95%)
Training
Beban Kesejahteraan
2.053 2.232 (8,02%)
Welfare
Lembur
1.787 1.845 (3,14%)
Overtime
Tunjangan Lainnya
1.678 2.426 (30,83%)
Other Allowances
Total Beban Gaji dan Tunjangan
198.962 217.467 (8,51%)
Total Salaries and Benefits Expenses
Sampai akhir tahun 2025, beban gaji dan tunjangan By the end of 2025, the Company’s salary and benefit
Perusahaan mencapai Rp198,96 miliar. Jumlah beban expenses will reach Rp198,96 billion. The amount of salary
gaji dan tunjangan mengalami penurunan sebesar 8,51% and benefit expenses will decrease by 8.51% compared to
jika dibandingkan perolehan beban di tahun 2024 yang the expenses in 2024, which reached Rp217.47 billion. The
mencapai Rp217,47 miliar. Penurunan jumlah beban decrease in expenses was due to a reduction in the number
disebabkan oleh penurunan jumlah pekerja dibanding of employees compared to the previous period.
periode sebelumnya.
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Penyisihan Kerugian Penurunan Nilai Allowance for Impairment Losses
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Pertumbuhan
Uraian
2025 2024 Growth
Description
2024-2025
Penyisihan (Pemulihan) Penurunan Nilai Atas:
Allowance (Recovery) for Impairment Losses:
Piutang Pembiayaan Investasi
40.818 (3.201) 1375,16%
Investment Financing Receivables
Piutang Pembiayaan Modal Kerja
1.398 (240) 682,50%
Working Capital Receivables
Piutang Pembiayaan Multiguna
99.927 127.350 (21,53%)
Multipurpose Financing Receivables
Aset yang Dialihkan untuk Dijual
(2.328) 2.819 (182,58%)
Reposessed Assets
Piutang Sewa Operasi
(925) (14) (6507,14%)
Operating Lease Receivables
Kerugian Penjualan Aset Pembiayaan Multiguna
21.586 53.289 (59,49%)
Loss on Selling Multipurpose Financing Assets
Total Penyisihan Kerugian Penurunan Nilai
160.476 180.003 (10,85%)
Total Provision for Impairment Losses
Di tahun 2025, BRI Finance mencatatkan penyisihan In 2025, BRI Finance recorded an allowance for impairment
kerugian penurunan nilai sejumlah Rp160,48 miliar. Nilai losses amounting to Rp160.48 billion. This value decreased
tersebut mengalami penurunan sebesar 10,85%, jika by 10.85% compared to the amount recorded in 2024,
dibandingkan perolehan di tahun 2024 sejumlah Rp180,00 which was Rp180.00 billion. The change in the amount
miliar. Perubahan jumlah penyisihan kerugian penurunan of impairment provisions was driven by a decrease in
nilai didukung oleh penurunan penyisihan kerugian impairment provisions for multipurpose financing, assets
penurunan nilai untuk pembiayaan multiguna, aset yang held for sale, and operating lease receivables, thereby
dialihkan untuk dijual, dan piutang sewa operasi sehingga reducing the need to establish loss reserves.
kebutuhan pembentukan cadangan kerugian dapat
ditekan.
Beban Umum dan Administrasi General and Administrative Expenses
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Pertumbuhan
Uraian
2025 2024 Growth
Description
2024-2025
Perawatan
46.681 40.538 20,09%
Maintenance
Percetakan, Alat Tulis, dan Perlengkapan Kantor
15.984 14.958 6,86%
Printing, stationery, and office supplies
Beban Tenaga Ahli
16.529 8.668 90,69%
Professional fees
Transportasi
7.423 9.464 (21,57%)
Transportation
Komunikasi
6.041 7.840 (22,95%)
Communication
Promosi
5.584 3.841 45,38%
Promotion
Sewa Kendaraan
1.106 2.341 (52,76%)
Vehicle rent
Lain-Lain
2.523 3.275 (22,96%)
Others
Total Beban Umum dan Administrasi
103.871 90.925 14,24%
Total general and administrative expenses
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Sampai akhir tahun 2025, BRI Finance mencatatkan By the end of 2025, BRI Finance recorded general and
nilai beban umum dan administrasi mencapai Rp103,87 administrative expenses totaling Rp103.87 billion. This
miliar. Jumlah tersebut mengalami peningkatan sebesar figure represents an increase from the 2024 figure of
14,24%, jika dibandingkan perolehan di tahun 2024 Rp90.93 billion. The change in general and administrative
sebesar Rp90,93 miliar. Perubahan nilai beban umum dan expenses was driven primarily by increases in expert fees
administrasi disebabkan oleh kenaikan terbesar pada biaya and promotional cost, in line with the strategy to shift
tenaga ahli dan biaya promosi sejalan dengan strategi the financing business model to increase the number of
perubahan model bisnis pembiayaan untuk meningkatkan borrowers and the volume of financing.
jumlah debitur dan volume pembiayaan.
Beban Depresiasi dan Amortisasi Depreciation and Amortization Expenses
BRI Finance mencatatkan nilai Beban Depresiasi dan BRI Finance recorded Depreciation and Amortization
Amortisasi per 31 Desember 2025 mencapai Rp293.588 Expenses as of December 31, 2025, amounting to Rp293.588
miliar. Jumlah tersebut mengalami peningkatan sebesar billion. This amount increased by 4.28% compared to the
4,28%, jika dibandingkan perolehan di tahun 2024 yang amount recorded in 2024, which reached Rp281.53 billion.
mencapai Rp281,53 miliar. Peningkatan jumlah beban The increase in depreciation and amortization expenses
depresiasi dan amortisasi disebabkan oleh penambahan was due to the addition of operating lease assets and fixed
aset sewa operasi dan aset tetap selama 2025. asset during 2025.
Beban Hunian Occupancy Expenses
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Pertumbuhan
Uraian
2025 2024 Growth
Description
2024-2025
Sewa Kantor
2.294 2.291 0,13%
Office rental
Sewa Apartemen
1.385 1.483 (6,61%)
Apartment rental
Perbaikan dan Pemeliharaan
466 332 40,36%
Repairs and maintenance
Lain-lain
87 68 27,94%
Others
Total Beban Hunian
4.232 4.174 1,39%
Total occupancy expense
Di tahun 2025, jumlah beban hunian Perusahaan In 2025, the Company’s occupancy expenses will amount
sejumlah Rp4,23 miliar. Jumlah beban hunian mengalami to Rp4.23 billion. Occupancy expenses will increase by
peningkatan sebesar 1,39%, jika dibandingkan perolehan 1.39%, compared to the occupancy expenses in 2024,
nilai beban hunian di tahun 2024 yang mencapai Rp4,17 which reached Rp4.17 billion. The change in the housing
miliar. Perubahan nilai beban hunian disebabkan oleh allowance is due to an increase in repair and maintenance
peningkatan biaya perbaikan dan pemeliharaan yang harus costs that the company must pay.
dibayarkan oleh perusahaan.
Beban Lain-Lain Other Expenses
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Pertumbuhan
Uraian
2025 2024 Growth
Description
2024-2025
Keanggotaan & Langganan
5.929 9.142 (35,15%)
Membership & Subscription
Biaya Bank
1.927 1.457 32,26%
Bank Charges
Kerugian Atas Penjualan Aset Tetap
438 - 100,00%
Loss On Sales of Fixed Asset
Donasi
383 391 (2,05%)
Donation
Lain-lain
4.117 5.353 (23,09%)
Others
Total Beban Lain-lain
12.794 16.343 (21,72%)
Total other expenses
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Sampai akhir tahun 2025, BRI Finance mencatatkan nilai By the end of 2025, BRI Finance recorded other expenses
beban lain-lain mencapai Rp12,80 miliar. Jumlah beban amounting to Rp12.80 billion. Other expenses decreased
lain-lain mengalami penurunan sebesar 21,72%, jika by 21.72%, compared to the 2024 figure of Rp26.25 billion.
dibandingkan perolehan di tahun 2024 sejumlah Rp26,25 The largest contribution to other expenses recorded came
miliar. Kontribusi terbesar atas beban lain-lain yang dicatat from an increase in bank costs.
berasal dari kenaikan biaya bank.
Laba (Rugi) Komprehensif Lain
Other Comprehensive Income (Loss)
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Pertumbuhan
Beban
2025 2024 Growth
Expenses
2024-2025
Laba Tahun Berjalan
90.884 103.904 (12,53%)
Income for the year
Pos yang Tidak akan Direklasifikasi ke Laba Rugi
Item that will not be relassified to profit or loss
Keuntungan/(Kerugian) Aktuarial
447 692 (35,40%)
Actuarial gain/(loss)
Pajak Penghasilan Terkait
(98) (152) (35,53%)
Related income tax
Pos yang akan Direklasifikasikan ke Laba Rugi
Item that will not be reclassified to profit or loss
Bagian Efektif Atas Perubahan Nilai Wajar Instrumen
Derivatif - Lindung Nilai Arus Kas
(3.109) (908) 242,40%
Effective portion of the fair value change of the derivative
instrument- cash flow hedge
Pajak Penghasilan Terkait
684 200 242,00%
Related income tax
Laba Komprehensif Lain Setelah Pajak
(2.706) (168) 1.135,71%
Other comprehensive income - net of tax
Total Penghasilan Komprehensif Tahun Berjalan
88.808 103.736 (14,39%)
Total Comprehensive Income for The Year
Di tahun 2025, BRI Finance mencatatkan nilai penghasilan In 2025, BRI Finance recorded a comprehensive income
komprehensif tahun berjalan mencapai Rp88,81 miliar. value of Rp88,81 billion. This amount represents an
Jumlah tersebut mengalami penurunan sebesar 14,39%, jika decrease of 14,39% compared to the comprehensive
dibandingkan perolehan nilai penghasilan komprehensif income value in 2024, which reached Rp103.74 billion.
di tahun 2024 yang mencapai Rp103,74 miliar. Perubahan The change in the comprehensive income for the current
jumlah penghasilan komprehensif tahun berjalan year was due to decrease in the company’s new financing
disebabkan oleh penurunan penyaluran pembiayaan baru disbursements.
perusahaan.
Laporan Arus Kas
Cash Flow Statements
Laporan arus kas disusun untuk menunjukkan dinamika The cash flow statement is prepared to show the dynamics
penerimaan dan pengeluaran kas Perusahaan selama satu of the Company’s cash receipts and disbursements during
periode pelaporan. Dalam penyusunannya, Perusahaan a reporting period. In its preparation, the Company applies
menerapkan metode langsung dengan mengelompokkan the direct method by grouping cash flows based on
arus kas berdasarkan aktivitas operasional, investasi, serta operating, investing, and financing activities. The details of
pendanaan. Adapun rincian unsur arus kas Perusahaan the Company’s cash flow components are as follows:
adalah sebagai berikut:
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dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Pertumbuhan
Arus Kas
2025 2024 Growth
Cash Flow
2024-2025
Kas Neto Diperoleh dari (Digunakan untuk) Aktivitas Operasi
2.469.629 1.818.491 35,81%
Net Cash Provided By (Used in) Operating Activities
Kas Neto diperoleh dari Aktivitas Investasi
(231.869) (218.185) 6,27%
Net cash provided by investing activities
Kas Neto Diperoleh dari Aktivitas Pendanaan
(2.409.443) (1.558.686) 54,58%
Net Cash Provided by Financing Activities
Kenaikan Neto Kas dan Kas di Bank
(171.683) 42.166 (507,16%)
Net Increase in Cash on Hand and Cash in Bank
Efek Perubahan Kurs Terhadap Kas dan Kas di Bank
Effect on Foreign Exchange Rates on Cash on Hand and 40 56 (28,57%)
Cash in Bank
Kas dan Kas di Bank Awal Tahun
225.805 183.583 23,00%
Cash on Hand and Cash in Bank at the Beginning of the Year
Kas dan Kas di Bank Akhir Tahun
54.162 225.805 (76,01%)
Cash on Hand and Cash in Bank at the End of the Year
Arus Kas dari Aktivitas Operasi
Cash Flow from Operating Activities
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Pertumbuhan
Arus Kas
2025 2024 Growth
Cash Flow
2024-2025
Penerimaan kas dari:
Cash receipts from:
Pembiayaan Investasi
1.554.268 1.473.220 5,50%
Investment Financing
Pembiayaan Modal Kerja
234.664 222.074 5,67%
Working capital Financing
Pembiayaan Multiguna
2.736.683 2.952.327 (7,30%)
Multipurpose Financing
Bank Sehubungan dengan Transaksi Kerja Sama Pembiayaan
Bersama 610.581 179.941 239,32%
Banks in relation to joint financing transactions
Sewa Operasi
433.551 394.673 9,85%
Operating Lease
Bunga Giro dan Deposito
8.809 6.297 39,89%
Operating Lease Account and Time Deposit
Lain-Lain
15.679 74.282 113,62%
Others
Total Penerimaan Kas
5.737.235 5.302.814 8,19%
Total cash receipts
Pembayaran kas untuk/kepada:
Cash disbursement for/to:
Transaksi Sehubungan Dengan Pembiayaan
(1.940.648) (2.619.211) (25,91%)
Financing Related Transaction
Bank sehubungan dengan kerja sama pembiayaan
Bersama (589.967) (30.987) 1.803.92%
Banks in relation to joint financing cooperation
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Pertumbuhan
Arus Kas
2025 2024 Growth
Cash Flow
2024-2025
Beban Umum dan Administrasi Beban Gaji dan
Tunjangan Serta Beban Lain-Lain
(332.207) (303.439) 9,48%
General and Administrative Expenses, Salaries, and Benefits
Expenses and Other Expenses
Beban Pendanaan dan Keuangan
(337.456) (480.800) (29,81%)
Financing Cost and Financing Charge
Beban Pajak
(50.627) (28,214) 79,44%
Tax Expense
Lain-Lain
(16.701) (21,127) (20,95%)
Others
Total Pengeluaran Kas
(3.267.606) (3.484.323) (6,21%)
Total Cash Expenses
Kas Neto Diperoleh dari (Digunakan untuk) Aktivitas Operasi
2.469.629 1.818.491 35,81%
Net Cash Provided by (Used in) Operating Activities
Sampai akhir tahun 2025, BRI Finance mencatatkan arus By the end of 2025, BRI Finance recorded cash flow from
kas dari aktivitas operasi mencapai Rp2,47 triliun. Arus kas operating activities reaching Rp2.47 trillion. Cash flow from
dari aktivitas operasi mengalami kenaikan sebesar 35,81%, operating activities increased by 35.81%, compared to the
jika dibandingkan perolehan di tahun 2024 yang mencapai 2024 figure of Rp1.82 billion. This change is due to cash
Rp1,82 miliar. Perubahan ini disebabkan oleh penerimaan receipts exceeding cash disbursements for new financing.
kas yang lebih tinggi dibanding pengeluaran kas untuk
penyaluran pembiayaan baru.
Arus Kas dari Aktivitas Investasi
Cash Flow from Investing Activities
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Pertumbuhan
Arus Kas
2025 2024 Growth
Cash Flow
2024-2025
Pembayaran untuk Perolehan Aset Sewa Operasi
(298.202) (263.655) 13,10%
Payment of Acquisition of Operating Lease Asset
Perolehan Aset Tetap
(12.938) (20.804) (37,81%)
Acquisition of Fixed Assets
Perolehan Aset Hak Guna
(9.189) (13.753) (33,19%)
Acquisition of Right of Use
Perolehan Aset Tak Berwujud
(4.957) (6.902) (28,18%)
Acquisition of Intangible Assets
Penerimaan dari Penjualan Aset Tetap
1.513 1.115 35,70%
Proceed from Sale of Fixed Assets
Penerimaan dari Penjualan Aset Sewa Operasi
91.905 85.814 7,10%
Proceeds from Sale of Operating Lease Assets
Kas Neto Diperoleh dari untuk Aktivitas Investasi
(231.868) (218.185) 6,27%
Net Cash Used in Investment Activities
Di tahun 2025, BRI Finance mencatatkan arus kas dari In 2025, BRI Finance recorded cash flow from investing
aktivitas investasi mencapai Rp231,87 miliar. Arus kas dari activities reaching Rp231.87 billion. Cash flow from
aktivitas investasi mengalami kenaikan sebesar 6,27%, jika investing activities increased by 6.27%, compared to the
dibandingkan perolehan di tahun 2024 yang mencapai 2024 figure of minus Rp218.19 billion. The change in cash
minus Rp218,19 miliar. Perubahan arus kas dari aktivitas flow from investing activities resulted from an increase in
investasi diperoleh dari meningkatnya perolehan aset sewa the acquisition of operating lease assets.
operasi.
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Arus Kas dari Aktivitas Pendanaan
Cash Flow from Financing Activities
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Pertumbuhan
Arus Kas
2025 2024 Growth
Cash Flow
2024-2025
Penerimaan Pinjaman
44.472.694 44.516.507 (0,10%)
Proceeds of Borrowings
Pembayaran Untuk Pinjaman Bank
(46.870.864) (45.372.623) 3,30%
Payments of Bank Loans
Pembayaran Untuk Obligasi
(700.000) (197.000) 255,33%
Payments of Bonds
Pembayaran Untuk Medium Term Notes
- (500.000) (100,00%)
Payments of Medium Term Notes
Penerimaan Utang Obligasi
700.000 - 100,00%
Proceeds of Bonds Payable
Liabilitas Sewa
(11.454) (5.570) (105,64%)
Lease Liability
Kas Neto Diperoleh dari (Digunakan Untuk) Aktivitas
Pendanaan (2.409.443) (1.558.686) 54,58%
Net cash used in financing activities
Sampai 31 Desember 2025, BRI Finance mencatatkan As of December 31, 2025, BRI Finance recorded cash flow
arus kas dari aktivitas pendanaan mencapai Rp2,41 triliun. from financing activities of minus Rp2.41 trillion. Cash flow
Arus kas dari aktivitas pendanaan mengalami penurunan from financing activities decreased by 54.58%, compared
sebesar 54,58%, jika dibandingkan perolehan di tahun 2024 to the 2024 figure of Rp1.56 trillion. The change in cash
sejumlah Rp1,56 triliun. Perubahan arus kas dari aktivitas flow from financing activities was driven by increased
pendanaan didorong oleh meningkatnya pembayaran payments on bank loans and bond payments.
untuk pinjaman bank dan pembayaran obligasi.
Kenaikan (Penurunan) Neto Kas dan Setara Kas di Akhir Net Increase (Decrease) in Cash and Cash Equivalents at
Tahun the End of the Year
Hingga akhir 2025, BRI Finance mencatatkan kas dan By the end of 2025, BRI Finance recorded year-end cash
setara kas akhir tahun sebesar Rp54,16 miliar. Jumlah and cash equivalents of Rp54.16 billion. This amount
tersebut mengalami penurunan sebesar 76,01%, jika represents an decrease of 76.01% compared to the
dibandingkan dari perolehan tahun 2024 sejumlah 2024 figure of Rp225.81 billion. BRI Finance’s cash flow
Rp225,81 miliar. Informasi arus kas BRI Finance selama 5 information for the last five (5) years is as follows:
(lima) tahun terakhir adalah sebagai berikut:
Grafik Arus Kas BRI Finance 2021-2025
BRI Finance Cash Flow Chart in 2021-2025
(Dalam jutaan rupiah / In millions of rupiah)
225,805
183,583
167,508
154,144
54,16
2025 2024 2023 2022 2021
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Rasio-Rasio Keuangan
Financial Ratios
Rasio
2025 2024
Ratio
Rasio Beban Operasional-Pendapatan Operasional (BOPO) (%)
93,73% 92,39%
Operating Expenses-Operating Income (BOPO) (%)
Rasio Pengembalian Ekuitas/Return on Equity (ROE) (%)
6,19% 7,55%
Return on Equity (ROE) (%)
Rasio Pengembalian Aset/ Return on Asset (ROA) (%)
1,77% 1,55%
Return on Asset (ROA) (%)
Rasio Net Interest Margin (NIM) (%) 7,96% 6,68%
Rasio Beban Operasional-Pendapatan Operasional Operating Expense-Operating Income (BOPO) Ratio
(BOPO)
Rasio beban operasional terhadap pendapatan operasional Operating expense to operating income (BOPO) ratio is
(BOPO) adalah indikator efisiensi yang menilai sejauh mana an efficiency indicator that assesses the extent to which
perusahaan dapat mengelola biaya operasionalnya. Pada a company can manage its operating costs. In 2025, BRI
tahun 2025, BRI Finance mencatatkan rasio BOPO sebesar Finance’s BOPO ratio was 93.73% , an increase compared
93,73%, yang menunjukkan peningkatan dibandingkan to the ratio in 2024 which reached 92.39%. The increase
dengan rasio pada tahun 2024 yang mencapai 92,39%. in the BOPO ratio was driven by relatively limited revenue
Peningkatan rasio BOPO ini dipengaruhi oleh pertumbuhan growth compared to stable operating expenses, which
pendapatan yang relatif terbatas dibandingkan dengan impacted to company’s efficiency.
beban operasional yang stabil, sehingga berdampak pada
tingkat efisiensi perusahaan.
Return on Equity (ROE) Return on Equity (ROE)
Return on Equity (ROE) merupakan rasio yang mengukur Return on Equity (ROE) is a ratio that measures a
kemampuan perusahaan dalam mengelola modalnya. Pada company’s ability to manage its capital. In 2025, BRI
tahun 2025, BRI Finance mencatatkan rasio ROE sebesar Finance recorded an ROE ratio of 6.19%, an decrease
6,19% mengalami penurunan jika dibandingkan perolehan compared to the 2024 figure of 7.55%. The decrease in
di tahun 2024 sebesar 7,55%. Penurunan Return on Equity Return on Equity (ROE) was caused by a decrease in net
(ROE) disebabkan menurunnya laba bersih pada tahun income for the current year.
berjalan.
Return on Asset (ROA) Return on Asset (ROA)
Return on Asset (ROA) adalah rasio yang mampu menilai Return on Assets (ROA) is a ratio that assesses a company’s
kemampuan perusahaan dalam memperoleh laba dari aset ability to generate profits from its assets. In 2025, BRI
yang dimiliki. Pada tahun 2025, BRI Finance mencatatkan Finance recorded an ROA ratio of 1.77%, an increase
rasio ROA sebesar 1,77% mengalami peningkatan jika compared to the 2023 figure of 1.55%. The increase in the
dibandingkan perolehan di tahun 2023 sebesar 1,55%. ROA driven by the optimization of productive assets and
Peningkatan rasio ROA didorong oleh optimalisasi aset improved asset management efficiency.
produktif dan efisiensi pengelolaan aset.
Rasio Net Interest Margin (NIM) Net Interest Margin (NIM) Ratio
Rasio Net Interest Margin (NIM) adalah rasio yang Net Interest Margin (NIM) ratio is a ratio that measures
mengukur kemampuan perusahaan dalam mengelola a company’s ability to manage financing receivables to
piutang pembiayaan untuk menghasilkan pendapatan generate net interest income. In 2025, BRI Finance’s NIM
bunga bersih. Pada tahun 2025, BRI Finance mencatatkan ratio was 7.96%, an increase compared to the achievement
rasio NIM sebesar 7,96% mengalami peningkatan jika in 2023 of 6.68%.
dibandingkan perolehan di tahun 2024 sebesar 6,68%.
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Tinjauan Kemampuan Membayar Utang dan
Kolektibilitas Piutang
Review of Debt Payment Ability and Receivables Collectibility
Kemampuan Membayar Utang
Debt Payment Ability
Kemampuan Perusahaan dalam memenuhi kewajiban The Company’s ability to meet its financial obligations
keuangannya dievaluasi melalui rasio likuiditas dan rasio is evaluated through liquidity and solvency ratios. The
solvabilitas. Rasio likuiditas mencerminkan kecukupan liquidity ratio reflects the adequacy of the Company’s
aset lancar Perusahaan untuk menutup kewajiban jangka current assets to cover its short-term liabilities, while the
pendek, sementara rasio solvabilitas menunjukkan solvency ratio indicates the strength of the Company’s
tingkat kekuatan struktur permodalan Perusahaan dalam capital structure in meeting its short-term and long-term
memenuhi kewajiban jangka pendek maupun jangka liabilities. The Company’s liquidity and solvency ratios are
panjang. Informasi Rasio likuiditas dan solvabilitas as follows:
Perusahaan adalah sebagai berikut:
Rasio
2025 2024
Ratio
Rasio Likuiditas (%)
Liquidity Ratio (%)
Rasio Kas
1,96% 4,96%
Cash Ratio
Rasio Lancar
85,54% 68,50%
Current Ratio
Rasio Solvabilitas (x)
Solvency Ratio (x)
Rasio Liabilitas terhadap Total Aset
0,72x 0,81x
Liabilities to Total Asset Ratio
Rasio Liabilitas terhadap Ekuitas
2,58x 4,39x
Debt to Equity Ratio
Rasio Solvabilitas
Solvency Ratio
Rasio solvabilitas sebagai leverage ratio, digunakan The solvency ratio, as a leverage ratio, is used to assess
untuk menilai keseimbangan antara dana yang dimiliki the balance between the Company’s funds and funds
Perusahaan dan dana yang berasal dari pinjaman kreditur. originating from creditor loans. This ratio aims to
Rasio ini bertujuan untuk mengetahui sejauh mana aset determine the extent to which the Company’s assets are
Perusahaan dibiayai oleh kewajiban, sekaligus memberikan financed by liabilities, while also providing an overview of
gambaran mengenai tingkat keamanan bagi pihak pemberi the level of security for lenders. The solvency ratio consists
pinjaman. Rasio solvabilitas terdiri dari rasio utang of the debt to equity ratio, which is obtained by comparing
terhadap ekuitas yang diperoleh dengan membandingkan total liabilities to total equity, and the debt to assets ratio,
total liabilitas terhadap total ekuitas, serta rasio utang which is calculated by comparing total liabilities to the
terhadap aset yang dihitung dengan membandingkan total Company’s total assets.
liabilitas dengan total aset Perusahaan.
Pada tahun 2025, rasio liabilitas terhadap total aset In 2025, the Company’s liabilities to total assets ratio was
Perusahaan sebesar 0,72 kali, mengalami penurunan 0.72 times, an decrease compared to the 2024 figure of
jika dibandingkan dari perolehan di tahun 2024 sebesar 0.81 times. Meanwhile, the Company’s liabilities to equity
0,81 kali. Sedangkan, rasio liabilitas terhadap ekuitas ratio was 2.58 times, an decrease compared to the 2024
Perusahaan sebesar 2,58 kali, mengalami penurunan figure of 4.39 times. The change in the solvency ratio was
jika dibandingkan dari perolehan di tahun 2024 sebesar due to a decrease in funding requirements, which led to
4,39 kali. Perubahan rasio solvabilitas disebabkan oleh a reduction in liabilities, as well as an increase in equity
menurunnya kebutuhan pendanaan yang berdampak resulting from the accumulation of retained earnings,
pada penurunan liabilitas, serta peningkatan ekuitas yang thereby strengthening the Company’s capital structure.
berasal dari akumulasi laba ditahan, sehingga memperkuat
struktur permodalan Perusahaan.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Rasio Likuiditas
Liquidity Ratio
Untuk menilai kemampuan Perusahaan dalam memenuhi To assess the Company’s ability to meet its short-term
kewajiban usaha jangka pendek, digunakan Rasio Likuiditas business obligations, Liquidity Ratios are used, which
yang meliputi Rasio Lancar, Rasio Cepat, dan Rasio Kas. include the Current Ratio, Quick Ratio, and Cash Ratio.
Rasio kas ditentukan dengan membandingkan saldo kas The cash ratio is determined by comparing cash and cash
dan setara kas terhadap total liabilitas jangka pendek, equivalents to total short-term liabilities, while the current
sementara rasio lancar dihitung dengan membandingkan ratio is calculated by comparing total current assets to the
total aset lancar dengan total liabilitas jangka pendek Company’s total short-term liabilities.
Perusahaan.
Pada tahun 2025, BRI Finance mencatatkan rasio kas In 2025, BRI Finance recorded a cash ratio of 1.96%,
sebesar 1,96%, mengalami penurunan jika dibandingkan a decrease compared to the 4.96% achieved in 2024.
dari perolehan di tahun 2024 sebesar 4,96%, Sedangkan, Meanwhile, the Company recorded a current ratio of
Perusahaan mencatatkan rasio lancar sebesar 85,54%, 85.54%, an increase compared to the 68.50% recorded in
mengalami kenaikan jika dibandingkan dari perolehan di 2024. These changes were driven by a decline in financing
tahun 2024 sebesar 68,50%. Perubahan ini dikarenakan disbursements, which reduced cash utilization activity,
penurunan penyaluran pembiayaan yang berdampak coupled with more controlled management of short-term
pada berkurangnya aktivitas penggunaan kas, serta diikuti liabilities, resulting in an improvement in the current ratio.
dengan pengelolaan kewajiban jangka pendek yang lebih
terkendali, sehingga rasio lancar mengalami peningkatan.
Kolektibilitas Piutang
Collectibility of Receivables
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Pertumbuhan
Kolektabilitas Piutang
2025 2024 Growth
Receivables Collectibility
2024-2025
Lancar
4.581.330 7.128.775 (35,73%)
Current
Tunggakan 1-90 hari
573.014 541.503 5,82%
1-90 days overdue
Tunggakan 91 -120 hari
14.798 30.042 (50,74%)
91-120 days overdue
Tunggakan 121-180 hari
30.589 41.817 (26,85%)
121-180 days overdue
Tunggakan >180 hari
48.289 40.402 19,52%
>180 days overdue
Total 5.248.020 7.782.539 (32,57%)
Non-Performing Financing (%) 1,75% 1,65% 0,10%
Perusahaan secara berkelanjutan memantau tingkat The Company continuously monitors the collectability
kolektibilitas piutang sebagai indikator penting untuk of receivables as an important indicator to assess the
menilai kinerja perusahaan dalam pengelolaan piutang. Company’s performance in managing receivables.
Piutang merupakan hak tagih Perusahaan atas sejumlah Receivables are the Company’s claim on a certain amount
dana dari pelanggan yang timbul akibat transaksi penjualan of funds from customers arising from the sale of goods or
barang atau jasa yang dilakukan secara kredit. services on credit.
Perusahaan mengukur tingkat kolektibilitas piutang The Company measures the collectability of receivables
melalui rasio Non Performing Financing (NPF). Pada through the Non-Performing Financing (NPF) ratio. In 2025,
tahun 2025, kualitas piutang pembiayaan BRI Finance the overall quality of BRI Finance’s financing receivables
secara keseluruhan mengalami menurun dibandingkan declined compared to the previous year. This receivables
tahun sebelumnya. Tingkat kolektibilitas piutang tersebut collectibility rate reflects an increase in credit risk due to
mencerminkan bahwa terjadi peningkatan risiko kredit the growing proportion of non-performing financing in the
dengan bertambahnya porsi pembiayaan bermasalah Company’s portfolio. This has prompted the Company to
dalam portofolio Perusahaan. Hal ini mendorong continue strengthening its risk management and collection
Perusahaan untuk terus memperkuat pengelolaan risiko strategies.
dan strategi penagihan.
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Tinjauan Struktur Modal dan Kebijakan
Manajemen atas Struktur Modal
Review of Capital Structure and Management Policy on Capital Structure
Struktur Permodalan
Capital Structure
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Uraian Kontribusi (%) Kontribusi (%)
2025 2024
Description Contribution (%) Contribution (%)
Pinjaman bank
2.572.791 50,59% 4.973.708 67,21%
Borrowings
Obligasi
999.103 19,65% 1.001.512 13,53%
Bonds
Jumlah Pinjaman
3.571.894 -70,24% 5.975.220 80,75%
Total Borrowings
Jumlah Modal
1.513.356 29,76% 1.424.549 19,25%
Total Equity
Jumlah
5.085.250 100,00% 7.399.769 100,00%
Total
Struktur permodalan Perusahaan disusun melalui The Company’s capital structure is composed of liabilities
komposisi liabilitas dan ekuitas yang diarahkan untuk and equity that are geared towards supporting operational
mendukung kegiatan operasional serta ekspansi usaha. activities and business expansion. Its management policy
Kebijakan pengelolaannya difokuskan pada pengendalian focuses on controlling risk levels and optimizing returns
tingkat risiko dan optimalisasi imbal hasil guna menjaga in order to maintain sustainable growth and create added
keberlangsungan pertumbuhan serta menciptakan nilai value for shareholders, covering various types of loans,
tambah bagi pemegang saham mencakup berbagai jenis such as bank loans, and bond debt, as well as owned
pinjaman, seperti pinjaman dari bank, dan utang obligasi, equity. In 2025, BRI Finance demonstrated a solid capital
serta ekuitas yang dimiliki. Pada tahun 2025, BRI Finance structure. Throughout that period, there was a decline in
menunjukkan struktur modal yang solid. Sepanjang periode bank loans and bonds as new financing disbursements
tersebut, terjadi penurunan pada pinjaman bank dan were curtailed to maintain a sound capital structure and
obligasi seiring dengan penurunan penyaluran pembiayaan controlled leverage ratios.
baru untuk menjaga struktur permodalan yang sehat dan
tingkat leverage yang terkendali.
Kebijakan Manajemen atas Struktur Modal dan
Dasar Pemilihannya
Management Policy on Capital Structure and Basis for Selection
Kebijakan permodalan Perusahaan diarahkan untuk The Company’s capital policy is aimed at maintaining
menjaga keberlangsungan usaha sekaligus meningkatkan business continuity while increasing long-term value
nilai jangka panjang bagi pemegang saham dan pemangku for shareholders and other stakeholders. This strategy
kepentingan lainnya. Strategi tersebut dijalankan dengan is implemented by carefully managing the composition
mengelola komposisi pendanaan secara cermat agar of funding in order to achieve capital efficiency and a
tercapai efisiensi permodalan dan tingkat imbal hasil yang balanced rate of return.
seimbang.
Dalam pelaksanaannya, Perusahaan senantiasa melakukan In its implementation, the Company continuously conducts
evaluasi menyeluruh dan menjalankan kegiatan usaha comprehensive evaluations and carries out business
sesuai dengan ketentuan POJK No. 35/POJK.05/2018 activities in accordance with the provisions of POJK No.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
tanggal 27 Desember 2018 tentang Penyelenggaraan 35/POJK.05/2018 dated December 27, 2018 concerning
Usaha Perusahaan Pembiayaan, yang antara lain memuat the Operation of Financing Companies, which among other
ketentuan sebagai berikut: things contains the following provisions:
1. Modal disetor Perusahaan minimum sebesar 1. The minimum paid-up capital of the Company is
Rp100.000.000.000,- Rp100,000,000,000,-
2. Ekuitas Perusahaan minum sebesar 50% dari modal 2. The Company’s equity is 50% of the paid-up capital.
disetor. 3. The amount of loans owned by the Company compared
3. Jumlah pinjaman yang dimiliki Perusahaan to its own capital and subordinated debt minus
dibandingkan modal sendiri dan utang subordinasi participation (gearing ratio) is set at a maximum of 10
dikurangi penyertaan (gearing ratio) ditetapkan times, both for domestic and foreign loans.
setinggi-tingginya 10 kali, baik untuk pinjaman dalam
maupun luar negeri.
Sesuai dengan ketentuan Otoritas Jasa Keuangan In accordance with the provisions of the Financial Services
(OJK) serta praktik yang berlaku di industri, Perusahaan Authority (OJK) and prevailing industry practices, the
melakukan pemantauan tingkat permodalan menggunakan Company monitors its capital adequacy using the gearing
indikator gearing ratio. Perhitungan rasio tersebut ratio indicator. The ratio is calculated based on the
didasarkan pada perbandingan antara pinjaman bersih, comparison between net borrowings, including medium-
termasuk medium term notes, terhadap total modal yang term notes, and total capital sourced from equity as stated
bersumber dari ekuitas sebagaimana tercantum dalam in the statement of financial position.
laporan posisi keuangan.
Perusahaan senantiasa menjaga tingkat gearing ratio The Company always maintains its gearing ratio within
agar tetap berada dalam batas yang ditetapkan oleh OJK. the limits set by the OJK. The Company’s gearing ratio
Adapun posisi gearing ratio Perusahaan selama tahun positions for 2024 and 2025 are presented as follows:
2024 dan 2025 disajikan sebagai berikut:
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Uraian
2025 2024
Description
Pinjaman
3.571.894 5.975.220
Borrowings
Jumlah Modal
1.513.356 1.424.549
Total Equity
Gearing Ratio (kali)
2,36x 4,19x
Gearing Rasio (times)
Dalam menjaga tingkat gearing ratio tetap sesuai dengan In maintaining a gearing ratio that complies with applicable
ketentuan yang berlaku, Perusahaan secara selektif regulations, the Company selectively evaluates various
mengevaluasi berbagai sumber pendanaan. Setiap opsi funding sources. Each financing option is analyzed in
pembiayaan dianalisis dari sisi struktur biaya dana guna terms of its cost structure to ensure its contribution to the
memastikan kontribusinya terhadap optimalisasi kinerja optimization of the Company’s performance and revenue.
dan pendapatan Perusahaan.
Tinjauan Mengenai Realisasi dan Ikatan
Material atas Investasi Barang Modal Realisasi
Investasi Barang Modal
Review of Realization and Material Ties on Investment in Capital Goods
Realization of Capital Goods Investment
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
Investasi Tujuan
2025 2024
Investment Objective
Tanah Pendukung Operasional
- -
Land Operational Support
Bangunan Pendukung Operasional
- -
Building Operational Support
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Investasi Tujuan
2025 2024
Investment Objective
Kendaraan Pendukung Operasional
2.801 8.679
Vehicles Operational Support
Prasarana Pendukung Operasional
7.130 4.724
Leasehold Improvements Operational Support
Perangkat Keras Komputer Pendukung Operasional
2.615 2.709
Computer Hardware Operational Support
Perabot Dan Peralatan Kantor
Pendukung Operasional
Furniture, Fixture, And Office 393 4.691
Operational Support
Equipment
Aset Tidak Berwujud Pendukung Operasional
4.957 6.902
Intangible Assets Operational Support
Aset Hak Guna Pendukung Operasional
9.189 13.753
Right Of Use Assets Operational Support
Aset Sewa Operasi Kegiatan Sewa Operasi
298.202 263.655
Operating Lease Assets Operating Lease Activities
Total Modal
325.287 305.113
Total Capital
Sepanjang tahun 2025, BRI Finance telah melakukan Throughout 2025, BRI Finance has realized capital goods
realisasi investasi barang modal sebesar Rp325,29 investments amounting to Rp325.29 billion. The value of
miliar. Nilai realisasi investasi barang modal mengalami capital goods investment realization an increased by 6.61%,
peningkatan sebesar 6,61% jika dibandingkan dari tahun compared to 2024 amounting to Rp305.11 billion. This
2024 sebesar Rp305,11 miliar. Hal ini didorong oleh was driven by an increase in operating lease assets and
peningkatan aset sewa operasi dan prasarana. leasehold improvement.
Ikatan Material atas Investasi Barang Modal
Material Commitments on Capital Goods Investments
Di tahun 2025, tidak terdapat ikatan material atas investasi In 2025, there were no material commitments on capital
barang modal yang dilakukan oleh Perusahaan. Sehingga goods investments made by the Company. Therefore, this
informasi tersebut tidak disajikan dalam laporan ini. information is not presented in this report.
Perbandingan Target, Realisasi 2025, dan
Proyeksi Kinerja 2026
Comparison of Targets, 2025 Realization, and Performance Projection For 2026
Hingga akhir tahun 2025, BRI Finance menunjukkan kinerja By the end of 2025, BRI Finance showed good financial
keuangan yang baik, dan telah memenuhi target yang performance and had met the targets set by management.
telah ditentukan oleh manajemen. Informasi perbandingan The following is a comparison of the targets, actual results
target, realisasi tahun 2025, dan proyeksi kinerja tahun for 2025, and performance projections for 2026:
2026 adalah sebagai berikut:
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Management Discussion and Analysis
Tabel Perbandingan Target dan Realisasi 2025, serta Proyeksi 2026
Comparison of Target and Realization 2025, and Projection for 2026
dalam jutaan rupiah, kecuali dinyatakan lain/in millions of rupiah, unless stated otherwise
2025
Keterangan Proyeksi 2026
Information Target Realisasi 2026 Projection
Target Realization
Total Pendapatan
1.445.059 1.232.180 1.813.546
Total Revenue
Laba Setelah Pajak
110.953 90.884 132.317
Profit After Tax
Struktur Modal (Ekuitas)
1.534.362 1.513.356 1.725.059
Capital Structure (Equity)
Dividen Berdasarkan Hasil Keputusan RUPST
Dividend Based on the Results of the AGMS Decision
Asumsi yang Digunakan dalam Menyusun Proyeksi 2026
Assumptions used in Preparing the 2026 Projections
BRI Finance terus memperkuat fondasi bisnis BRI Finance continues to strengthen its business
melalui berbagai upaya strategis, antara lain dengan foundation through various strategic efforts, including
menjaga kualitas pembiayaan agar tetap sehat, maintaining the quality of financing to remain healthy,
memperluas penetrasi pasar di wilayah potensial, serta expanding market penetration in potential areas, and
mengintegrasikan teknologi digital untuk meningkatkan integrating digital technology to improve the effectiveness
efektivitas dan efisiensi proses bisnis. Selain itu, Perusahaan and efficiency of business processes. In addition, the
juga melakukan pengelolaan sumber pendanaan secara Company also manages its funding sources in a more
lebih beragam guna mendukung kebutuhan ekspansi, diverse manner to support expansion needs, and improves
serta meningkatkan kapabilitas sumber daya manusia human resource capabilities through the implementation
melalui pelaksanaan program pengembangan dan of targeted development and training programs. Through
pelatihan yang terarah. Melalui berbagai upaya tersebut, these efforts, the Company is optimistic that it can maintain
Perusahaan optimistis dapat mempertahankan kinerja solid and sustainable performance, as well as strengthen
yang solid dan berkelanjutan, serta memperkuat daya its resilience in facing the challenges and uncertainties of
tahan dalam menghadapi tantangan dan ketidakpastian a dynamic and VUCA (Volatility, Uncertainty, Complexity,
lingkungan usaha yang dinamis dan bersifat VUCA and Ambiguity) business environment in the future.
(Volatility, Uncertainty, Complexity, dan Ambiguity) di
masa mendatang.
BRI Finance berkomitmen penuh untuk melanjutkan BRI Finance is fully committed to continuing its
transformasi bisnis secara menyeluruh melalui penguatan comprehensive business transformation by strengthening
business model yang berorientasi pada sinergi dengan its business model oriented towards synergy with its Parent
Perusahaan Induk melalui skema joint financing dan referral, Company through joint financing and referral schemes, as
serta optimalisasi kolaborasi strategis dengan dealer dan well as optimizing strategic collaboration with dealers and
showroom. Perusahaan juga mendorong terciptanya proses showrooms. The Company also encourages the creation
bisnis yang lebih seamless disertai dengan peningkatan of more seamless business processes accompanied by
kapabilitas Account Receivable (AR) Management guna improvements in Account Receivable (AR) Management
memperkuat kualitas aset. Dalam mendukung strategi capabilities in order to strengthen asset quality. In support
tersebut, BRI Finance melakukan pengembangan jaringan of this strategy, BRI Finance is developing its office network,
kantor, digitalisasi proses pembiayaan, serta inovasi produk digitizing financing processes, and innovating products and
dan layanan untuk menghadirkan pengalaman yang services to provide a better experience for customers. The
lebih baik bagi pelanggan. Perusahaan juga memperkuat Company is also strengthening its operational foundation
fondasi operasional melalui pengembangan kapabilitas through the development of people and system capabilities
dan kualitas people, system, serta penguatan culture and quality, as well as strengthening an adaptive and
yang adaptif dan berorientasi pada kinerja. Selain itu, BRI performance-oriented culture. In addition, BRI Finance is
Finance berkomitmen memperkuat penerapan Tata Kelola committed to strengthening the implementation of Good
Perusahaan yang Baik (GCG) dan membangun budaya Corporate Governance (GCG) and building a risk-aware
sadar risiko di seluruh lini, sebagai langkah antisipatif culture across all lines as an anticipatory measure to face
menghadapi dinamika dan tantangan bisnis ke depan. future business dynamics and challenges.
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Tabel Proyeksi Tahun 2025–2027
Projection for 2025–2027
Proyeksi
Keterangan Projection
Information Desember 2025 Desember 2026 Desember 2027
December 2025 December 2026 December 2027
Rasio Likuiditas
Liquidity Ratio
Pertumbuhan Ekonomi (%)
4,70-5,00 4,89-5,20 4,96-5,27
Economic growth (%)
Inflasi (%)
2,20-2,60 2,33-2,85 2,53-3,05
Inflation (%)
Kurs (USD/Rp)
16.300-16.800 15.520-16.227 15.251-15.957
Exchange rate (USD/Rp)
BI 7 Days Repo Rate (%) 4,50-5,00 4,25-4,75 3,75-4,25
Catatan:
Notes:
Sumber dari Badan Pusat Statistik (BPS), Bank Indonesia dan Bank Rakyat Indonesia
Sources from the Statistics Indonesia (BPS), Bank Indonesia, and Bank Rakyat Indonesia
Prospek Usaha 2026
Business Prospects for 2026
Di tengah ketidakpastian dan dinamika global, Amid global uncertainty and dynamics, the global economy
perekonomian global pada tahun 2026 diproyeksikan in 2026 is projected to grow by 3.3% (yoy) despite
tumbuh sebesar 3,3% (yoy) meskipun menghadapi challenges such as geopolitical tensions, commodity
tantangan seperti ketegangan geopolitik, fluktuasi harga price fluctuations, and relatively tight monetary policies
komoditas, dan kebijakan moneter yang relatif ketat di in several countries. The United States central bank,
beberapa negara. Bank sentral Amerika Serikat, Federal the Federal Reserve (The Fed), is expected to maintain
Reserve (The Fed), diperkirakan tetap mengambil a cautious approach to maintaining inflation stability
pendekatan berhati-hati untuk menjaga stabilitas inflasi and domestic economic growth, which will have an
dan pertumbuhan ekonomi domestik, yang berdampak impact on global liquidity and international capital flows.
pada likuiditas global serta arus modal internasional. Meanwhile, the Association of Southeast Asian Nations
Seiring dengan itu, kawasan Association of Southeast (ASEAN) region continues to offer promising prospects,
Asian Nations (ASEAN) tetap menawarkan prospek with relatively stable economies and the ability to attract
yang menjanjikan, dengan stabilitas ekonomi yang relatif foreign direct investment (FDI). In addition, the decline in
terjaga dan kemampuan menarik arus investasi asing the volatility of the United States Dollar/Singapore Dollar
langsung (Foreign Direct Investment/FDI). Di samping (USD/SGD) exchange rate is expected to provide greater
itu, penurunan volatilitas nilai tukar United States certainty for investors and market participants in carrying
Dollar/Singapore Dollar (USD/SGD) diperkirakan dapat out investment activities in the region.
memberikan kepastian lebih besar bagi investor dan
pelaku pasar dalam menjalankan aktivitas investasi di
kawasan tersebut.
Sementara itu, menurut data Bank Indonesia Indeks Meanwhile, according to Bank Indonesia data, Indonesia’s
Kepercayaan Konsumen (CCI) Indonesia pada Januari 2026 Consumer Confidence Index (CCI) in January 2026 rose to
meningkat menjadi 127,0, yang merupakan level tertinggi 127.0, the highest level since January 2025, indicating an
sejak Januari 2025 dan mengindikasikan membaiknya improvement in public perception of economic conditions,
persepsi masyarakat terhadap kondisi ekonomi, meskipun although caution in consumption activities is still evident.
kehati-hatian dalam aktivitas konsumsi masih terlihat. Inflasi Inflation is estimated at 0.76% (yoy), indicating continued
diperkirakan sebesar 0,76% (yoy), menunjukkan stabilitas price stability, while national economic growth is projected
harga yang tetap terjaga, sementara pertumbuhan to be below 5% (yoy), driven by household consumption
ekonomi nasional diproyeksikan berada di bawah 5% as the main engine of growth. These conditions provide
(yoy), yang didorong oleh konsumsi rumah tangga sebagai a strong foundation for the development of the financial
motor utama pertumbuhan. Kondisi tersebut memberikan services sector, including the financing industry. In line
landasan yang cukup kuat bagi perkembangan sektor with these developments, the financing industry in 2026
jasa keuangan, termasuk industri pembiayaan. Sejalan is expected to still have growth opportunities, particularly
dengan perkembangan tersebut, industri pembiayaan in supporting the financing needs of the community,
pada tahun 2026 diperkirakan masih memiliki peluang including motor vehicles. In facing these dynamics,
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
pertumbuhan, khususnya dalam mendukung kebutuhan the Company will continue to strengthen its business
pembiayaan masyarakat, termasuk kendaraan bermotor. strategy through optimizing synergies with the BRI
Dalam menghadapi dinamika tersebut, Perusahaan akan Group ecosystem, improving the quality of its financing
terus memperkuat strategi bisnis melalui optimalisasi portfolio, strengthening risk management, and developing
sinergi dengan ekosistem Grup BRI, peningkatan kualitas digital services to expand its market reach and maintain
portofolio pembiayaan, penguatan manajemen risiko, sustainable business growth.
serta pengembangan layanan digital guna memperluas
jangkauan pasar dan menjaga pertumbuhan usaha yang
berkelanjutan.
Dalam menghadapi kondisi perekonomian serta untuk In response to economic conditions and to achieve the
mencapai target kinerja tahun 2026 yang telah disepakati, agreed 2026 performance targets, the Company is taking
Perusahaan mengambil langkah-langkah strategis berikut: the following strategic measures:
1. Penguatan Joint Financing dengan BRI; 1. Strengthening Joint Financing with BRI;
2. Pemulihan Segmen Konsumer; 2. Consumer Segment Recovery;
3. Optimalisasi Kanal Digital; 3. Digital Channel Optimization;
4. Penguatan Kolaborasi dalam Ekosistem BRI Group; 4. Strengthening Collaboration within the BRI Group
5. Pengembangan Segmen Komersial Secara Selektif. Ecosystem;
5. Selective Commercial Segment Development.
Aspek Pemasaran
Marketing Aspects
BRI Finance merancang kebijakan pemasaran yang BRI Finance has designed a marketing policy aimed
diarahkan untuk memperkuat ekspansi bisnis dan at strengthening business expansion and growing
menumbuhkan pangsa pasar melalui penataan portofolio market share through financing portfolio structuring,
pembiayaan, dengan fokus utama pada segmen konsumen. with a primary focus on the consumer segment. The
Implementasi kebijakan tersebut dilakukan dengan policy is implemented with careful consideration of risk
mempertimbangkan pengelolaan risiko secara cermat agar management in order to respond to market needs while
mampu menjawab kebutuhan pasar sekaligus menjaga maintaining healthy competition in the financing industry.
persaingan yang sehat di industri pembiayaan.
Strategi pemasaran BRI Finance dirancang untuk BRI Finance’s marketing strategy is designed to optimize
mengoptimalkan pencapaian kinerja pemasaran melalui marketing performance through the following measures:
langkah-langkah sebagai berikut:
1. Penguatan sinergi dengan Grup BRI guna memperluas 1. Strengthening synergy with BRI Group to expand
jaringan distribusi dan optimalisasi cross-selling; distribution network and optimize cross-selling;
2. Pengembangan produk pembiayaan yang kompetitif 2. Development of competitive financing products that
dan sesuai dengan kebutuhan pasar; meet market needs;
3. Mengakselerasi transformasi digital untuk meningkatkan 3. Accelerating digital transformation to improve business
efisiensi proses bisnis dan kualitas layanan kepada process efficiency and service quality for customers;
nasabah;
4. Penguatan manajemen risiko yang proaktif melalui 4. Strengthening proactive risk management through the
penerapan prinsip kehati-hatian dan pemantauan application of prudential principles and continuous
portofolio secara berkelanjutan; portfolio monitoring;
5. Memastikan perencanaan modal dan likuiditas yang sehat; 5. Ensuring sound capital and liquidity planning;
6. Mendorong peningkatan kompetensi sumber daya 6. Promoting the improvement of human resource
manusia; dan competencies; and
7. Memperkuat penerapan tata kelola perusahaan yang 7. Strengthening the implementation of good corporate
baik dan kepatuhan terhadap regulasi. governance and regulatory compliance.
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Pangsa Pasar
Market Share
BRI Finance secara konsisten melakukan upaya perluasan BRI Finance consistently strives to expand its market
penetrasi pasar, terutama pada segmen pembiayaan penetration, particularly in the consumer financing
konsumer, sejalan dengan arahan dan ekspektasi segment, in line with the directives and expectations of
Pemegang Saham untuk meningkatkan portofolio piutang its shareholders to increase its receivables portfolio in this
pada segmen tersebut. Di sisi lain, Perusahaan tetap segment. On the other hand, the Company continues to
menjaga kesinambungan pembiayaan investasi dan modal maintain the continuity of investment and working capital
kerja dengan penerapan prinsip selektivitas. financing by applying the principle of selectivity.
Peristiwa Setelah Periode Pelaporan
Events After the Reporting Period
Hingga akhir tahun 2025, tidak terdapat peristiwa setelah Until the end of 2025, there are no events after the
periode pelaporan. reporting period.
Kebijakan, Pengumuman, dan Pembayaran
Dividen
Dividend Policy, Announcements, and Payments
Kebijakan Dividen
Dividend Policy
Penetapan dan realisasi dividen Perusahaan dilakukan The determination and realization of the Company’s
melalui mekanisme persetujuan Rapat Umum Pemegang dividends are carried out through the mechanism of
Saham (RUPS) Tahunan, dengan berlandaskan pada approval by the Annual General Meeting of Shareholders
ketentuan regulasi yang berlaku serta mempertimbangkan (AGMS), based on applicable regulations and taking into
keberlangsungan dan stabilitas kondisi keuangan account the sustainability and stability of the Company’s
Perusahaan. financial condition.
Pengumuman dan Pembayaran Dividen
Dividend and Announcement Payment
Mengacu pada hasil RUPS, Perusahaan memutuskan untuk Based on the results of the AGMS, the Company decided
tidak membagikan dividen dari laba bersih setelah pajak not to distribute dividends from net profit after tax for the
tahun buku 2024 pada tahun 2025. 2024 fiscal year in 2025.
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Management Discussion and Analysis
Program Kepemilikan Saham oleh Pekerja dan/
atau Manajemen (ESOP/MSOP)
Employee and/or Management Share Ownership Program (ESOP/MSOP)
Hingga 31 Desember 2025, BRI Finance tidak memiliki As of December 31, 2025, BRI Finance does not have
program kepemilikan saham oleh manajemen dan/atau a share ownership program for management and/or
pekerja. Sehingga informasi tersebut tidak disajikan dalam employees. Therefore, this information is not presented in
laporan ini. this report.
Realisasi Penggunaan Dana Hasil Penawaran
Umum
Realization of the Use of Proceeds from The Public Offering
Mengacu pada POJK No. 30/POJK.04/2015 tentang Referring to POJK No. 30/POJK.04/2015 concerning the
kewajiban penyampaian Laporan Realisasi Penggunaan obligation to submit a Report on the Realization of the
Dana Hasil Penawaran Umum, BRI Finance telah Use of Proceeds from Public Offerings, BRI Finance has
melaksanakan kewajiban pelaporan tersebut secara fulfilled its reporting obligations in a timely manner and in
tepat waktu dan sesuai dengan ketentuan yang berlaku. accordance with applicable regulations. As stated in the
Sebagaimana diungkapkan dalam prospektus, seluruh prospectus, all proceeds from the public offering are used
dana hasil penawaran umum dimanfaatkan untuk to support the Company’s business development, primarily
mendukung pengembangan usaha Perusahaan, terutama through the provision of financing facilities to prospective
melalui penyaluran fasilitas pembiayaan kepada calon debtors.
debitur.
Hingga periode pelaporan, penggunaan dana tetap Until the reporting period, the use of funds remained
konsisten tanpa adanya penyesuaian dan telah dilaporkan consistent without any adjustments and has been fully
secara lengkap kepada regulator. reported to the regulator.
Di tahun 2025, Perusahaan menerbitkan Obligasi In 2025, the Company issued BRI Finance Sustainable
Berkelanjutan BRI Finance yang terdiri dari: Bonds, consisting of:
1. Obligasi Berkelanjutan BRI Finance Tahap I 1. BRI Finance Phase I 2025 Series A Continuous Bonds
Tahun 2025 Seri A dengan jumlah pokok sebesar with a principal amount of Rp200,000,000,000 and
Rp200.000.000.000 dengan tenor 370 (tiga ratus a tenor of 370 (three hundred seventy) days from the
tujuh puluh) hari terhitung sejak tanggal emisi. date of issuance.
2. Obligasi Berkelanjutan BRI Finance Tahap I 2. BRI Finance Phase I 2025 Series B Continuous Bonds
Tahun 2025 Seri B dengan jumlah pokok sebesar with a principal amount of Rp500,000,000,000 and a
Rp500.000.000.000 dengan tenor 3 (tiga) tahun tenor of 3 (three) years from the date of issuance.
terhitung sejak tanggal emisi.
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PT BRI Multifinance Indonesia
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Informasi dan Fakta Material yang
Mengandung Benturan Kepentingan dan/atau
Transaksi dengan Pihak Afiliasi
Material Facts and Information Containing Conflicts of Interest and/or
Transactions with Affiliated Parties
Transaksi Material yang Mengandung Benturan Kepentingan
Material Transactions Containing Conflicts of Interest
Di tahun 2025, tidak terdapat transaksi material yang In 2025, there were no material transactions involving
mengandung benturan kepentingan yang sumbernya conflicts of interest arising from personal interests
berasal dari kepentingan pribadi, baik anggota Direksi, of members of the Board of Directors, Board of
Dewan Komisaris, maupun pemegang saham utama yang Commissioners, or major shareholders that could harm the
sifatnya dapat merugikan kelangsungan bisnis Perusahaan. Company’s business continuity.
Transaksi Berelasi
Related Party Transactions
Hingga 31 Desember 2025, BRI Finance memiliki transaksi Until December 31, 2025, BRI Finance has transactions with
dengan pihak berelasi. Informasi transaksi pihak berelasi related parties. Information on related party transactions
yang dilakukan disajikan berdasarkan hubungan dan sifat is presented based on the relationship and nature of the
transaksi sebagai berikut: transaction as follows:
Pihak Berelasi Sifat Dari Hubungan Jenis Transaksi
Related Parties Nature of Relations Type of Transaction
PT Bank Rakyat Indonesia Entitas induk • Kas di bank/Cash in bank
(Persero) Tbk Parent company • Piutang sewa operasi/Operating lease
receivable
• Piutang lain-lain program kepemilikan
motor/Other receivable motorcycle
ownership program
• Pinjaman yang diterima/Borrowings
• Utang obligasi/Bonds Payable
• Beban yang masih harus dibayar/Accrued
expenses
• Pendapatan bunga/Interest income
• Beban pendanaan/Financing costs
• Pendapatan sewa operasi/Operating
lease income
• Liabilitas sewa/Lease liabilities
PT Bank Raya Indonesia Tbk Entitas sepengendali • Kas di bank/Cash in bank
Under common control entity • Piutang pembiayaan multiguna/Multipurpose
financing receivables
• Pendapatan bunga/Interest income
• Pinjaman yang diterima/Borrowings
• Beban yang masih harus dibayar/Accrued
expenses
• Beban pendanaan/Financing costs
• Piutang pembiayaan multiguna/Multipurpose
financing receivables
PT. Bank Tabungan Negara Hubungan pengendalian melalui • Kas di bank/Cash in banks
(Persero) Tbk Pemerintah Pusat RI • Pendapatan bunga/Interest income
Control relationship through the • Pendapatan sewa operasi/Operating
Central Government of the Republic lease income
of Indonesia
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Pihak Berelasi Sifat Dari Hubungan Jenis Transaksi
Related Parties Nature of Relations Type of Transaction
PT Bank Mandiri (Persero) Hubungan pengendalian melalui • Kas di bank/Cash in banks
Tbk Pemerintah Pusat RI • Pinjaman yang diterima/Borrowings
Control relationship through the • Beban yang masih harus dibayar/Accrued
Central Government of the Republic expenses
of Indonesia • Pendapatan bunga/Interest income
• Beban pendanaan/Financing costs
PT BRI Asuransi Indonesia Hubungan pengendalian melalui • Piutang pembiayaan multiguna/Multipurpose
Pemerintah Pusat RI financing receivables
Control relationship through the • Beban dibayar di muka dan uang muka/
Central Government of the Republic Prepaid expenses and advances
of Indonesia • Utang obligasi/Bonds payable
• Pendapatan pembiayaan multiguna/
Multipurpose financing income
• Beban umum dan administrasi/General and
administrative expenses
PT Asuransi BRI Life Entitas sepengendali • Piutang pembiayaan multiguna/Multipurpose
Under common control entity financing receivables
• Piutang sewa operasi/Operating lease
receivable
• Beban dibayar di muka dan uang muka/
Prepaid expenses and advances
• Utang obligasi/Bonds payable
• Pendapatan pembiayaan multiguna/
Multipurpose financing income
• Pendapatan sewa operasi/Operating lease
income
PT BRI Ventura Investama Entitas sepengendali • Piutang pembiayaan multiguna/Multipurpose
Under common control entity financing receivables
• Pendapatan pembiayaan multiguna/
Multipurpose financing income
PT Prima Armada Raya Hubungan pengendalian melalui • Piutang pembiayaan investasi/Investment
Pemerintah Pusat RI financing receivables
Control relationship through the • Pendapatan pembiayaan investasi/
Central Government of the Republic Investment financing income
of Indonesia
PT Bank Rakyat Indonesia Entitas sepengendali • Pendapatan sewa operasi/Operating lease
Danareksa Sekuritas Under common control entity income
PT Jaminan Kredit Indonesia Hubungan pengendalian melalui • Piutang sewa operasi/Operating lease
Pemerintah Pusat RI receivables
Control relationship through the • Pendapatan sewa operasi/Operating
Central Government of the Republic lease income
of Indonesia • Utang obligasi/Bonds payable
PT Peruri Properti Hubungan pengendalian melalui • Piutang sewa operasi/Operating lease
Pemerintah Pusat RI receivables
Control relationship through the • Pendapatan sewa operasi/Operating lease
Central Government of the Republic income
of Indonesia
PT Graha Sarana Duta Hubungan pengendalian melalui • Piutang sewa operasi/Operating lease
Pemerintah Pusat RI receivables
Control relationship through the • Pendapatan sewa operasi/Operating lease
Central Government of the Republic income
of Indonesia
PT Telekomunikasi Selular Hubungan pengendalian melalui • Piutang sewa operasi/Operating lease
Pemerintah Pusat RI receivables
Control relationship through the • Pendapatan sewa operasi/Operating lease
Central Government of the Republic income
of Indonesia
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PT BRI Multifinance Indonesia
Page 209
Pihak Berelasi Sifat Dari Hubungan Jenis Transaksi
Related Parties Nature of Relations Type of Transaction
PT ASDP Indonesia Ferry Hubungan pengendalian melalui • Piutang sewa operasi/Operating lease
(Persero) Pemerintah Pusat RI receivables
Control relationship through the • Pendapatan sewa operasi/Operating lease
Central Government of the Republic income
of Indonesia
PT Penjaminan Jamkrindo Hubungan pengendalian melalui • Piutang sewa operasi/Operating lease
Syariah Pemerintah Pusat RI receivables
Control relationship through the • Pendapatan sewa operasi/Operating lease
Central Government of the Republic income
of Indonesia
PT Asuransi Kredit Hubungan pengendalian melalui • Pendapatan sewa operasi/Operating
Indonesia Pemerintah Pusat RI lease income
Control relationship through the • Piutang sewa operasi/Operating lease
Central Government of the Republic receivable
of Indonesia • Utang obligasi/Bonds payable
PT Asuransi Tugu Pratama Hubungan pengendalian melalui • Utang obligasi/Bonds payable
Indonesia Tbk Pemerintah Pusat RI
Control relationship through the
Central Government of the Republic
of Indonesia
PT Bahana Pembinaan Hubungan pengendalian melalui • Piutang sewa operasi/Operating lease
Usaha Indonesia (Persero) Pemerintah Pusat RI receivables
Control relationship through the • Pendapatan sewa operasi/Operating lease
Central Government of the Republic income
of Indonesia
PT Pelayaran Nasional Hubungan pengendalian melalui • Piutang sewa operasi/Operating lease
Indonesia (Persero) Pemerintah Pusat RI receivables
Control relationship through the • Pendapatan sewa operasi/Operating lease
Central Government of the Republic income
of Indonesia
PT Sarana Multigriya Hubungan pengendalian melalui • Pinjaman yang diterima/Borrowings
Finansial (Persero) Pemerintah Pusat RI • Beban yang masih harus dibayar/Accrued
Control relationship through the expenses
Central Government of the Republic • Beban pendanaan/Financing costs
of Indonesia
Perum Jasa Tirta I Hubungan pengendalian melalui • Piutang sewa operasi/Operating lease
Pemerintah Pusat RI receivables
Control relationship through the • Pendapatan sewa operasi/Operating lease
Central Government of the Republic income
of Indonesia
PT Pertamina (Persero) Hubungan pengendalian melalui • Piutang sewa operasi/Operating lease
Pemerintah Pusat RI receivables
Control relationship through the • Pendapatan sewa operasi/Operating lease
Central Government of the Republic income
of Indonesia
Pertamina Patra Niaga Hubungan pengendalian melalui • Piutang sewa operasi/Operating lease
Pemerintah Pusat RI receivables
Control relationship through the • Pendapatan sewa operasi/Operating lease
Central Government of the Republic income
of Indonesia
Telkomsel Ekosistem Digital Hubungan pengendalian melalui • Piutang sewa operasi/Operating lease
Pemerintah Pusat RI receivables
Control relationship through the • Pendapatan sewa operasi/Operating lease
Central Government of the Republic income
of Indonesia
PT Kimia Farma Tbk Hubungan pengendalian melalui • Piutang sewa operasi/Operating lease
Pemerintah Pusat RI receivables
Control relationship through the • Pendapatan sewa operasi/Operating lease
Central Government of the Republic income
of Indonesia
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PT BRI Multifinance Indonesia
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Pihak Berelasi Sifat Dari Hubungan Jenis Transaksi
Related Parties Nature of Relations Type of Transaction
Pindad (Persero) Hubungan pengendalian melalui • Utang obligasi/Bonds payable
Pemerintah Pusat RI
Control relationship through the
Central Government of the Republic
of Indonesia
BRI Manajemen Investasi Hubungan pengendalian melalui • Piutang pembiayaan investasi/Investment
Pemerintah Pusat RI financing receivable
Control relationship through the • Pendapatan sewa operasi/Operating lease
Central Government of the Republic income
of Indonesia
PT Pelita Indonesia Djaya Hubungan pengendalian melalui • Piutang pembiayaan investasi/Investment
Pemerintah Pusat RI financing receivables
Control relationship through the • Pendapatan pembiayaan investasi/
Central Government of the Republic Investment financing income
of Indonesia
PT Kilang Pertamina Hubungan pengendalian melalui • Piutang sewa operasi/Operating lease
Internasional Pemerintah Pusat RI receivable
Control relationship through the • Pendapatan sewa operasi/Operating lease
Central Government of the Republic income
of Indonesia
PT Taspen (Persero) Hubungan pengendalian melalui • Piutang sewa operasi/Operating lease
Pemerintah Pusat RI receivable
Control relationship through the • Pendapatan sewa operasi/Operating lease
Central Government of the Republic income
of Indonesia
PT Asabri (Persero) Hubungan pengendalian melalui • Piutang sewa operasi/Operating lease
Pemerintah Pusat RI receivable
Control relationship through the • Pendapatan sewa operasi/Operating lease
Central Government of the Republic income
of Indonesia
Saldo dan Transaksi Dengan Pihak-Pihak Berelasi
Balances and Transactions with Related Parties
Sepanjang tahun 2025, Perusahaan mencatat adanya saldo Throughout 2025, the Company recorded balances and
dan transaksi afiliasi dengan pihak-pihak berelasi, dengan transactions with related parties, with the following details:
rincian sebagai berikut:
Uraian
2025 2024
Description
Kas di Bank / Cash in The Bank
PT Bank Rakyat Indonesia (Persero) Tbk 51.230 37.975
PT Bank Raya Indonesia Tbk 47 186.591
PT Bank Tabungan Negara (Persero) Tbk 781 16
PT Bank Mandiri (Persero) Tbk 581 8
Total 52.639 224.590
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Uraian
2025 2024
Description
Piutang Pembiayaan Investasi – Neto / Investment Financing Receivables – Net
PT Prima Armada Raya 31.947 42.193
PT Pelita Indonesia Djaya 339 711
Total 32.286 42.904
Piutang Pembiayaan Multiguna – Neto / Multipurpose Financing Receivables – Net
PT Asuransi BRI Life 11.223 12.226
PT BRI Asuransi Indonesia 4.720 6.245
PT Bank Raya Indonesia Tbk 2.282 1.574
PT BRI Ventura Investama 242 538
Total 18.467 20.583
Piutang Sewa Operasi / Operating Lease Receivable
PT Bank Rakyat Indonesia (Persero) Tbk 8.843 39.665
PT Telekomunikasi Selular 9.068 6.856
PT Graha Sarana Duta - 3.112
PT Pertamina (Persero) 2.727 1.512
PT ASDP Indonesia Ferry (Persero) 593 763
PT Asuransi Kredit Indonesia - 648
PT Pertamina Patra Niaga 648 566
PT Asuransi BRI Life - 476
PT Bahana Pembinaan Usaha Indonesia (Persero) - 290
PT Pelayaran Nasional Indonesia (Persero) - 240
PT Telkomsel Ekosistem Digital 185 197
PT Jaminan Kredit Indonesia (Persero) - 142
PT Kimia Farma Tbk 83 44
PT Penjaminan Jamkrindo Syariah - 20
PT Peruri Properti - 12
Perum Jasa Tirta I - 3
PT Asabri (Persero) 328 -
PT Taspen (Persero) 384 -
PT Kilang Pertamina Internasional 981 -
Total 23.840 54.606
Piutang lain-lain - program kepemilikan motor
2.195 2.627
Other receivables - motorcycle program
Total 2.195 2.627
Beban Dibayar Dimuka dan Uang Muka / Prepaid Expenses and Advances
PT BRI Asuransi Indonesia 31.353 40.871
PT Asuransi BRI Life 7.793 8.250
Total 39.146 49.121
Pinjaman yang Diterima / Borrowings
PT Bank Rakyat Indonesia (Persero) Tbk 728.283 1.853.726
PT Bank Mandiri (Persero) Tbk 212.412 524.290
PT Bank Raya Indonesia Tbk - 60.000
PT Sarana Multigriya Finansial (Persero) 73.028 60.694
Total 1.013.723 2.498.710
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Uraian
2025 2024
Description
Utang Obligasi / Bonds Payable
PT Asuransi BRI Life 11.000 83.500
PT Bank Rakyat Indonesia (Persero) Tbk 100.000 50.000
PT BRI Asuransi Indonesia - 20.000
PT Jaminan Kredit Indonesia (Persero) 10.000 10.000
PT Asuransi Kredit Indonesia 10.000 10.000
PT Pindad (Persero) - 2.000
PT Asuransi Tugu Pratama Indonesia Tbk - 10.000
Total 131.000 185.500
Beban yang Masih Harus Dibayar / Accrued Expenses
PT Bank Rakyat Indonesia (Persero) Tbk 1.523 3.520
PT Bank Mandiri (Persero) Tbk 230 1.028
PT Sarana Multigriya Finansial (Persero) 201 119
PT Bank Raya Indonesia Tbk - 47
Total 1.954 4.714
Pendapatan Pembiayaan Investasi / Investment Financing Income
PT Prima Armada Raya 3.072 4.350
PT Pelita Indonesia Djaya 64 102
Total 3.136 4.452
Pendapatan Pembiayaan Multiguna / Multipurpose Financing Income
PT Asuransi BRI Life 1.578 1.437
PT BRI Asuransi Indonesia 653 579
PT BRI Ventura Investama 148 16
PT Bank Raya Indonesia 41 25
Total 2.420 2.057
Pendapatan Bunga / Interest Income
PT Bank Rakyat Indonesia (Persero) Tbk 2.602 3.385
PT Bank Raya Indonesia Tbk 8.223 4.111
PT Bank Mandiri (Persero) Tbk 62 170
PT Bank Tabungan Negara (Persero) Tbk 14 9
Total 10.901 7.675
Beban Pendanaan / Financing Costs
PT Bank Rakyat Indonesia (Persero) Tbk 93.461 136.760
PT Bank Mandiri (Persero) Tbk 24.472 44.070
PT Sarana Multigriya Finansial (Persero) 4.992 4.219
PT Bank Raya Indonesia Tbk 121 202
Total 123.046 185.251
Gaji dan Tunjangan / Salaries and Benefits
Direksi / Board of Directors 6.527 7.421
Dewan Komisaris / Board of Commissioners 2.907 3.286
Pekerja kunci / Key management 2.013 5.880
Total 11.447 16.587
Beban Umum dan Administrasi / General and Administrative Expenses
PT BRI Asuransi Indonesia 632 489
Total 632 489
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Uraian
2025 2024
Description
Pendapatan Sewa Operasi / Operating Lease Income
PT Bank Rakyat Indonesia (Persero) Tbk 159.583 172.698
PT Telekomunikasi Selular 137.908 125.530
PT Jaminan Kredit Indonesia (Persero) 13.053 11.894
PT Graha Sarana Duta 3.174 8.891
PT ASDP Indonesia Ferry (Persero) 6.135 6.388
PT Asuransi BRI Life 5.102 5.163
PT Pelayaran Nasional Indonesia (Persero) 2.942 2.942
PT Bahana Pembinaan Usaha Indonesia (Persero) - 2.394
PT Telkomsel Ekosistem Digital 1.845 2.273
PT Asuransi Kredit Indonesia 3.007 2.245
PT Pertamina (Persero) 15.036 1.739
PT Penjaminan Jamkrindo Syariah 1.280 1.733
PT BRI Danareksa Sekuritas 1.374 1.481
Perum Jasa Tirta I 769 769
PT Pertamina Patra Niaga 4.533 571
PT Kimia Farma Tbk 574 178
PT Peruri Properti 101 147
PT BRI Manajemen Investasi 200 67
PT Taspen (Persero) 131 -
PT Asabri (Persero) 1.263 -
PT Bank Tabungan Negara 23 -
PT Kilang Pertamina Internasional 3.844 -
Total 361.877 347.104
Liabilitas Sewa / Lease Liabilities
PT Bank Rakyat Indonesia (Persero) Tbk 959 579
Total 959 579
Kewajaran Transaksi
Fairness of Transactions
Penelaahan atas transaksi dengan pihak afiliasi atau Reviews of transactions with affiliated parties or related
pihak berelasi dilakukan melalui mekanisme audit yang parties are conducted through an audit mechanism
melibatkan auditor internal dan auditor eksternal. Dalam involving internal and external auditors. In order to
rangka menjamin kewajaran transaksi serta kepatuhan ensure the fairness of transactions and compliance with
terhadap standar akuntansi yang berlaku umum di generally accepted accounting standards in Indonesia,
Indonesia, laporan atas transaksi afiliasi Perusahaan telah the Company’s reports on affiliated transactions have
ditelaah oleh Auditor. Setiap transaksi material yang been reviewed by the Auditor. Every material transaction
berpotensi menimbulkan benturan kepentingan dan/atau that has the potential to cause a conflict of interest and/
melibatkan pihak afiliasi atau berelasi dilaksanakan dengan or involves affiliated or related parties is carried out by
mengedepankan prinsip kehati-hatian sesuai praktik bisnis prioritizing the principle of prudence in accordance with
yang berlaku, serta telah memenuhi ketentuan POJK applicable business practices, and has complied with the
No. 42/POJK.04/2020 tentang Transaksi Afiliasi dan provisions of POJK No. 42/POJK.04/2020 concerning
Transaksi Benturan Kepentingan serta PSAK No. 7 tentang Affiliated Transactions and Conflict of Interest Transactions
Pengungkapan Pihak-pihak Berelasi. and PSAK No. 7 concerning Disclosure of Related Parties.
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Pernyataan Direksi, Dewan Komisaris, dan Komite Audit terkait
Transaksi Pihak-pihak Berelasi
Statement of the Board of Directors, Board of Commissioners, and Audit Committee regarding
Related Party Transactions
Pengelolaan transaksi berelasi berada dalam pengawasan The management of related party transactions is under
Direksi, Dewan Komisaris, dan Komite Audit guna the supervision of the Board of Directors, Board of
memastikan bahwa setiap transaksi material dijalankan Commissioners, and Audit Committee to ensure that every
melalui mekanisme yang memadai serta memenuhi prinsip material transaction is carried out through an adequate
kewajaran (arm’s length principle). Transaksi tersebut mechanism and complies with the arm’s length principle.
merupakan bagian dari aktivitas operasional Perusahaan These transactions are part of the Company’s ongoing
yang dilakukan secara berkesinambungan untuk operational activities to support revenue generation. In
mendukung penciptaan pendapatan. Sejalan dengan hal line with this, maintaining the quality of transactions is an
tersebut, pemeliharaan kualitas transaksi menjadi salah important aspect in supporting the achievement of the
satu aspek penting dalam mendukung pencapaian tujuan Company’s objectives.
Perusahaan.
Informasi Material Mengenai Investasi,
Ekspansi, Divestasi, Penggabungan, Akuisisi,
dan Restrukturisasi Utang/Modal
Material Information Regarding Investment, Expansion, Divestment, Merger,
Acquisition, and Debt/Capital Restructuring
Sepanjang tahun 2025, Perusahaan tidak memiliki informasi Throughout 2025, the Company does not have information
mengenai investasi, ekspansi, divestasi, penggabungan, regarding investments, expansions, divestments, mergers,
akuisisi, dan restrukturisasi utang/modal. Sehingga, acquisitions, and debt/capital restructuring. Therefore,
informasi mengenai itu semua tidak dapat disajikan pada information regarding these matters cannot be presented
laporan ini. in this report.
Laporan Tahunan dan Laporan Keberlanjutan 2025
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Perubahan Peraturan Perundang-undangan
dan Dampaknya terhadap Perusahaan
Pembiayaan
Amendments to Laws and Regulations and Their Impacts on Financing
Company
Tanggal
Dampak Terhadap BRI
Regulasi Tentang Regulasi
No Finance
Regulation Subject Date of
Impact on BRI Finance
Regulation
1. Peraturan Menteri Perubahan atas Peraturan 8 April 2025 Berdampak pada
Ketenagakerjaan RI Menteri Ketenagakerjaan April 8, 2025 timbulnya kewajiban-
No. 1 Tahun 2025 Nomor 5 Tahun 2021 tentang kewajiban baru bagi BRI
Regulation of the Tata Cara Penyelenggaraan Finance.
Minister of Manpower Program Jaminan Kecelakaan, This has resulted in
of the Republic of Jaminan Kematian, dan new obligations for BRI
Indonesia No. 1 of Jaminan Hari Tua. Finance.
2025 Amendment to Regulation
of the Minister of Manpower
Number 5 of 2021 concerning
Procedures for Implementing
Accident Insurance, Death
Insurance, and Old Age
Insurance Programs
2. Peraturan Menteri Verifikasi dan Pengawasan 4 Februari 2025 Peraturan ini berdampak
Hukum Republik Pemilik Manfaat Korporasi February 4, 2025 pada timbulnya
Indonesia Nomor Verification and Supervision of kewajiban baru bagi BRI
2 Tahun 2025 Corporate Beneficial Owners Finance.
Regulation of the This regulation has
Minister of Law of the resulted in new
Republic of Indonesia obligations for BRI
Number 2 of 2025 Finance.
3. Peraturan Menteri Perubahan Atas Peraturan 7 Februari 2025 Berdampak pada
Ketenagakerjaan Menteri Ketenagakerjaan February 7, 2025 timbulnya kewajiban-
Republik Indonesia Nomor 15 Tahun 2021 Tentang kewajiban baru bagi BRI
Nomor 2 Tahun 2025 Tata Cara Pemberian Manfaat Finance.
Regulation of the Jaminan Kehilangan Pekerjaan This has resulted in
Minister of Manpower Amendment to Regulation new obligations for BRI
of the Republic of of the Minister of Manpower Finance.
Indonesia Number 2 Number 15 of 2021 Concerning
of 2025 Procedures for Providing
Unemployment Benefits
4. Peraturan Menteri Perubahan Atas Peraturan 7 Februari 2025 Berdampak pada
Ketenagakerjaan Menteri Ketenagakerjaan February 7, 2025 timbulnya kewajiban-
Republik Indonesia Nomor 7 Tahun 2021 Tentang kewajiban baru bagi BRI
Nomor 3 Tahun 2025 Tata Cara Pendaftaran Peserta Finance.
Regulation of the Dan Pelaksanaan Rekomposisi This has resulted in
Minister of Manpower Iuran Dalam Program Jaminan new obligations for BRI
of the Republic of Kehilangan Pekerjaan Finance.
Indonesia Number 3 Amendment to Regulation
of 2025 of the Minister of Manpower
Number 7 of 2021
Concerning Procedures for
Participant Registration and
Implementation of Contribution
Recomposition in the Job Loss
Insurance Program
2025 Annual Report and Sustainability Report
213
PT BRI Multifinance Indonesia
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Tanggal
Dampak Terhadap BRI
Regulasi Tentang Regulasi
No Finance
Regulation Subject Date of
Impact on BRI Finance
Regulation
5. Peraturan Menteri Penyelenggara Sistem 25 Maret 2025 Berdampak pada
Komunikasi dan Elektronik Lingkup Publik March 25, 2025 kegiatan operasional
Digital Republik Public Electronic System dan timbulnya kewajiban
Indonesia Nomor Operator kewajiban baru bagi BRI
5 Tahun 2025 Finance.
Regulation of Impact on operational
the Minister of activities and the
Communication and emergence of new
Digital Affairs of the obligations for BRI
Republic of Indonesia Finance.
Number 5 of 2025
6. Peraturan Menteri Perubahan Atas Peraturan 3 Juni 2025 Berdampak pada
Ketenagakerjaan Menteri Ketenagakerjaan June 3, 2025 timbulnya kewajiban-
Republik Indonesia Nomor 10 Tahun 2022 Tentang kewajiban baru bagi BRI
Nomor 5 Tahun 2025 Pedoman Pemberian Bantuan Finance.
Regulation of the Pemerintah Berupa Subsidi This has resulted in
Minister of Manpower Gaji/Upah Bagi Pekerja/Buruh new obligations for BRI
of the Republic of Amendment to Regulation Finance.
Indonesia Number 5 of the Minister of Manpower
of 2025 Number 10 of 2022 Concerning
Guidelines for the Provision of
Government Assistance in the
Form of Salary/Wage Subsidies
for Workers/Laborers
7. Peraturan Menteri Perubahan Kedua Atas 10 November 2025 Tidak berdampak pada
Ketenagakerjaan Peraturan Menteri November 10, 2025 operasional atau bisnis
Republik Indonesia Ketenagakerjaan Nomor 35 BRI Finance.
Nomor 12 Tahun 2025 Tahun 2016 Tentang Tata No impact on BRI
Regulation of the Cara Pemberian, Persyaratan, Finance's operations or
Minister of Manpower Dan Jenis Manfaat Layanan business.
of the Republic of Tambahan Dalam Program
Indonesia Number 12 Jaminan Hari Tua
of 2025 Second Amendment to
Regulation of the Minister of
Manpower Number 35 of 2016
concerning Procedures for
Granting, Requirements, and
Types of Additional Service
Benefits in the Old Age
Security Program
8. Peraturan Menteri Pemeriksaan Pajak 14 Februari 2025 Peraturan tersebut
Keuangan Republik Tax Audit February 14, 2025 berdampak apabila
Indonesia Nomor terdapat pemeriksaan
15 Tahun 2025 oleh pemeriksa pajak.
Regulation of the The regulation has an
Minister of Finance impact if there is an audit
of the Republic of by a tax auditor.
Indonesia Number 15
of 2025
9. Surat Edaran Menteri Larangan Diskriminasi Dalam 28 Mei 2025 Berdampak pada
Ketenagakerjaan Proses Rekrutmen Tenaga May 28, 2025 Kebijakan dan/atau
Republik Indonesia Kerja. Prosedur BRI Finance.
Nomor M/6/ Prohibition of Discrimination in Impact on BRI Finance
HK.04/V/2025 the Recruitment Process Policies and/or
Circular Letter of the Procedures.
Minister of Manpower
of the Republic of
Indonesia Number
M/6/ HK.04/V/2025
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Tanggal
Dampak Terhadap BRI
Regulasi Tentang Regulasi
No Finance
Regulation Subject Date of
Impact on BRI Finance
Regulation
10. Surat Edaran Menteri Penilaian Kepatuhan Bisnis dan 25 Agustus 2025 Tidak berdampak pada
Hak Asasi Manusia HAM Bagi Pelaku Usaha August 25, 2025 operasional atau bisnis
Republik Indonesia Business and Human Rights BRI Finance.
Nomor MHA-01. Compliance Assessment for No impact on BRI
HA.03.02 Tahun 2025 Business Actors Finance's operations or
Circular Letter of the business.
Minister of Human
Rights of the Republic
of Indonesia Number
MHA-01.HA.03.02
of 2025
11. Peraturan Pemerintah Penyelenggaraan Program 7 Februari 2025 Peraturan ini berdampak
Republik Indonesia Jaminan Kehilangan Pekerjaan February 7, 2025 timbulnya kewajiban-
Nomor 6 Tahun 2025 Implementation of the Job kewajiban baru bagi BRI
tentang Perubahan Loss Insurance Program Finance.
Atas Peraturan This regulation has
Pemerintah Nomor 37 resulted in new
Tahun 2021 obligations for BRI
Government Finance.
Regulation of
the Republic of
Indonesia Number 6
of 2025 concerning
Amendments
to Government
Regulation Number 37
of 2021
12. Peraturan Pemerintah Pelaporan Keuangan 19 September 2025 Berdampak pada
Republik Indonesia Financial Reporting September 19, 2025 Kebijakan dan/atau
Nomor 43 Tahun 2025 Prosedur dan timbulnya
Government kewajiban kewajiban
Regulation of the baru BRI Finance.
Republic of Indonesia Impact on Policies and/
Number 43 of 2025 or Procedures and the
emergence of new
obligations for BRI
Finance.
13. Peraturan Badan Siber Penyelengaraan Algoritma 2 Mei 2025 Berdampak pada
dan Sandi Negara Kriptografi dan Penilaian May 2, 2025 Kebijakan dan/atau
Nomor 11 Tahun 2024 Kesesuaian Keamanan Modul Prosedur dan timbulnya
Regulation of the Kriptografi kewajiban kewajiban
National Cyber and Implementation of baru BRI Finance.
Cryptography Agency Cryptographic Algorithms Impact on Policies and/
Number 11 of 2024 and Security Compliance or Procedures and the
Assessment of Cryptographic emergence of new
Modules obligations for BRI
Finance.
2025 Annual Report and Sustainability Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Tanggal
Dampak Terhadap BRI
Regulasi Tentang Regulasi
No Finance
Regulation Subject Date of
Impact on BRI Finance
Regulation
14. Perubahan atas Pembayaran Manfaat Uang 2 Oktober 2025 Berdampak pada
Peraturan Badan Tunai dan Manfaat Pelatihan October 2, 2025 timbulnya kewajiban-
Penyelenggara Kerja Program Jaminan kewajiban baru bagi BRI
Jaminan Sosial Kehilangan Pekerjaan Finance.
Ketenagakerjaan Payment of Cash Benefits and This has resulted in
Nomor 1 Tahun 2022 Job Training Benefits under the new obligations for BRI
Amendment to Job Loss Insurance Program Finance.
Regulation of the
Social Security
Administration
Agency for
Employment Number
1 of 2022
15. Peraturan Otoritas Konglomerasi Keuangan 23 Desember 2024 Memastikan bahwa
Jasa Keuangan No. 30 dan Perusahaan Induk December 23, 2024 BRI Finance selaku
Tahun 2024 Konglomerasi Keuangan anggota Konglomerasi
Financial Services Financial Conglomerates and Keuangan BRI telah
Authority Regulation Parent Companies of Financial memenuhi ketentuan
No. 30 of 2024 Conglomerates yang diatur dalam POJK
Nomor 30 Tahun 2024
ini, mengingat adanya
potensi sanksi dan/atau
denda bagi BRI Finance.
Ensuring that BRI
Finance, as a member
of the BRI Financial
Conglomerate, has
complied with the
provisions stipulated
in POJK Number 30 of
2024, considering the
potential for sanctions
and/or fines for BRI
Finance.
16. Peraturan Otoritas Perintah Tertulis 27 Maret 2025 Berdampak pada
Jasa Keuangan Nomor Written Order March 27, 2025 timbulnya kewajiban-
31 Tahun 2024 kewajiban baru bagi BRI
Financial Services Finance.
Authority Regulation This has resulted in
Number 31 of 2024 new obligations for BRI
Finance.
17. Peraturan Otoritas Penerapan Manajemen Risiko 27 Desember 2024 Melakukan penyesuain
Jasa Keuangan No. 42 Bagi Lembaga Pembiayaan, December 27, 2024 kebijakan internal BRI
Tahun 2024 Perusahaan Modal Ventura, Finance Kebijakan
Financial Services Lembaga Keuangan Mikro, Umum Manajamen Risiko
Authority Regulation dan Lembaga Jasa Keuangan (KUMR).
No. 42 of 2024 Lainnya Making adjustments
The Implementation of Risk to BRI Finance’s
Management for Financing internal General Risk
Institutions, Venture Capital Management Policy
Firms, Microfinance Institutions, (GRMP).
and Other Financial Services
Institutions
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Tanggal
Dampak Terhadap BRI
Regulasi Tentang Regulasi
No Finance
Regulation Subject Date of
Impact on BRI Finance
Regulation
18. Peraturan Otoritas Pengembangan Kualitas 27 Desember 2024 Membuat kebijakan
Jasa Keuangan No. 43 Sumber Daya Manusia December 27, 2025 dan prosedur terkait
Tahun 2024 Lembaga Pembiayaan, Pengembangan Kualitas
Financial Services Perusahaan Modal Ventura, Sumber Daya Manusia.
Authority Regulation Lembaga Keuangan Mikro, BRI Finance Developing
No. 43 of 2024 dan Lembaga Jasa Keuangan policies and procedures
Lainnya related to Human
Human Resource Development Resource Quality
in Financing Institutions, Development at BRI
Venture Capital Companies, Finance.
Microfinance Institutions,
and Other Financial Services
Institutions
19. Peraturan Otoritas Pengembangan dan Penguatan 31 Desember 2025 Membuat kebijakan
Jasa Keuangan No. 46 Perusahaan Pembiayaan, December 31, 2025 dan prosedur terkait
Tahun 2024 Perusahaan Pembiayaan Pengembangan Kualitas
Financial Services Infrastruktur, dan Perusahaan Sumber Daya Manusia
Authority Regulation Modal Ventura BRI Finance.
No. 46 of 2024 Development and Developing policies and
Strengthening of Financing procedures related to
Companies, Infrastructure Human Resource Quality
Financing Companies, and Development at BRI
Venture Capital Companies Finance.
20. Peraturan Otoritas Tata Kelola Yang Baik Bagi 31 Desember 2024 Memastikan bahwa
Jasa Keuangan No. 48 Lembaga Pembiayaan, December 31,2024 BRI Finance telah
Tahun 2024 Perusahaan Modal Ventura, melaksanakan Tata
Financial Services Lembaga Keuangan Mikro, Kelola Perusahaan Yang
Authority Regulation dan Lembaga Jasa Keuangan Baik sesuai dengan POJK
No. 48 of 2024 Lainnya ini. Mengingat adanya
Good Governance for potensi sanksi apabila
Financing Institutions, BRI Finance melanggar
Venture Capital Companies, ketentuan tersebut.
Microfinance Institutions, Ensuring that
and Other Financial Services BRI Finance has
Institutions implemented Good
Corporate Governance
in accordance with this
POJK. Considering the
potential sanctions if BRI
Finance violates these
provisions.
21 Peraturan Otoritas Pengawasan, Penetapan Status 31 Desember 2024 Melakukan penyesuaian
Jasa Keuangan No. 49 Pengawasan, dan Tindak December 31, 2024 kebijakan internal BRI
Tahun 2024 Lanjut Pengawasan Lembaga Finance yang mengatur
Financial Services Pembiayaan, Perusahaan terkait Tingkat Kesehatan
Authority Regulation Modal Ventura, Lembaga Perusahaan.
No. 49 of 2024 Keuangan Mikro dan Lembaga Making adjustments to
Jasa Keuangan Lainnya BRI Finance's internal
Supervision, Determination of policies governing
Supervision Status, and Follow- Corporate Health Levels.
up on Supervision of Financing
Institutions, Venture Capital
Companies, Microfinance
Institutions, and Other
Financial Services Institutions
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Tanggal
Dampak Terhadap BRI
Regulasi Tentang Regulasi
No Finance
Regulation Subject Date of
Impact on BRI Finance
Regulation
22. Peraturan Otoritas Tata Cara Pelaksanaan 1 Januari 2025 Membuat kebijakan atau
Jasa Keuangan No. 2 Pungutan di Sektor Jasa January 1, 2025 petunjuk teknis terkait
Tahun 2025 Keuangan dan Penerimaan tata cara pungutan di
Financial Services Lainnya sektor jasa keuangan dan
Authority Regulation Procedures for Levying Fees in penerimaan lainnya.
No. 2 of 2025 the Financial Services Sector Developing policies or
and Other Revenue technical guidelines
related to collection
procedures in the
financial services sector
and other revenue
streams.
23. Peraturan Otoritas Penyelenggara Agregasi Jasa 26 Februari 2025 Tidak berdampak pada
Jasa Keuangan Keuangan February 26, 2025 operasional atau bisnis
Nomor 4 Tahun 2025 Financial Services Aggregation BRI Finance.
Financial Provider No impact on BRI
Services Authority Finance's operations or
Regulation Number 4 business.
of 2025
24. Peraturan Otoritas Profesi Penunjang di Sektor 25 Maret 2025 Berdampak pada
Jasa Keuangan Jasa Keuangan March 25, 2025 Kebijakan dan/atau
Nomor 5 Tahun 2025 Supporting Professions in the Prosedur dan kewajiban-
Financial Services Financial Services Sector kewajiban baru BRI
Authority Regulation Finance.
Number 5 of 2025 Impact on BRI Finance's
policies and/ or
procedures and new
obligations.
25. Peraturan Otoritas Pelaksanaan Rapat Umum 1 Juli 2025 July 1, 2025 Berdampak pada
Jasa Keuangan Nomor Pemegang Saham, Rapat Kebijakan dan/atau
14 Tahun 2025 Umum Pemegang Obligasi, Prosedur serta timbulnya
Financial Services dan Rapat Umum Pemegang kewajiban kewajiban
Authority Regulation Sukuk Secara Elektronik baru BRI Finance.
Number 14 of 2025 Conducting Electronic General Impact on Policies and/
Meetings of Shareholders, or Procedures and the
General Meetings of emergence of new
Bondholders, and General obligations for BRI
Meetings of Sukuk Holders Finance.
26. Peraturan Otoritas Kemudahan Akses Pembiayaan 2 November 2025 Berdampak pada
Jasa Keuangan Nomor Kepada Usaha Mikro, Kecil dan November 2, 2025 Kebijakan dan/atau
19 Tahun 2025 Menengah Prosedur, operasional,
Financial Services Easy Access to Financing for pengelolaan produk dan
Authority Regulation Micro, Small, and Medium kewajiban-kewajiban
Number 19 of 2025 Enterprises baru BRI Finance.
Impact on policies and/or
procedures, operations,
product management,
and new obligations of
BRI Finance.
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Tanggal
Dampak Terhadap BRI
Regulasi Tentang Regulasi
No Finance
Regulation Subject Date of
Impact on BRI Finance
Regulation
27. Peraturan Otoritas Perubahan Atas Peraturan 10 November 2025 Tidak berdampak pada
Jasa Keuangan Nomor Otoritas Jasa Keuangan November 10, 2025 operasional atau bisnis
25 Tahun 2025 Nomor 49 Tahun 2024 Tentang BRI Finance.
Financial Services Pengawasan, Penetapan Status No impact on BRI
Authority Regulation Pengawasan, Dan Tindak Finance's operations or
Number 25 of 2025 Lanjut Pengawasan Lembaga business.
Pembiayaan, Perusahaan
Modal Ventura, Lembaga
Keuangan Mikro, Dan Lembaga
Jasa Keuangan Lainnya
Amendment to Financial
Services Authority Regulation
Number 49 of 2024
Concerning Supervision,
Determination of Supervision
Status, and Follow-up
Supervision of Financing
Institutions, Venture Capital
Companies, Microfinance
Institutions, and Other
Financial Services Institutions
28. Surat Edaran Otoritas Penilaian Kemampuan dan 24 Desember 2025 Beberapa pasal/
Jasa Keuangan Nomor Kepatutan Bagi Pihak Utama December 24, 2025 ketentuan perlu
22 Tahun 2024 Lembaga Pembiayaan, dimasukan ke dalam
Financial Services Perusahaan Modal Ventura, kebijakan Tata Kelola BRI
Authority Circular Lembaga Keuangan Mikro Finance.
Letter Number 22 of dan Lembaga Jasa Keuangan Several articles/
2024 Lainnya provisions need to be
Assessment of Competence included in the BRI
and Suitability for Primary Finance Governance
Parties of Financing policy.
Institutions, Venture Capital
Companies, Microfinance
Institutions, and Other
Financial Services Institutions
29. Surat Edaran Otoritas Laporan Penerapan Tata Kelola 19 November 2025 Berdampak pada
Jasa Keuangan Nomor Yang Baik Bagi Lembaga November 19, 2025 Kebijakan dan/atau
28/SEOJK.06/2025 Pembiayaan, Perusahaan Modal Prosedur BRI Finance.
Financial Services Ventura, Lembaga Keuangan Impact on BRI Finance
Authority Circular Mikro, dan Lembaga Jasa Policies and/ or
Letter Number 28/ Keuangan Lainnya Procedures.
SEOJK.06/2025 Report on the Implementation
of Good Governance for
Financing Institutions,
Venture Capital Companies,
Microfinance Institutions,
and Other Financial Services
Institutions
30. Salinan Peraturan Penyediaan Informasi dan 2 Desember 2025 Berdampak pada
Anggota Dewan Penyampaian Informasi December 2, 2025 Kebijakan dan/atau
Komisioner Otoritas untuk Pemasaran Produk dan Prosedur. Pengelolaan
Jasa Keuangan Layanan Jasa Keuangan produk dan aktivitas
Republik Indonesia No Provision and Dissemination serta timbulnya
37/ PADK.08/2025 of Information for Marketing kewajiban-kewajiban baru
Copy of Regulation Financial Products and Services BRI Finance.
of the Board of Impact on Policies
Commissioners of and/or Procedures.
the Financial Services Product management
Authority of the and activities, as well
Republic of Indonesia as the emergence of
No. 37/PADK.08/2025 new obligations for BRI
Finance.
2025 Annual Report and Sustainability Report
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Tanggal
Dampak Terhadap BRI
Regulasi Tentang Regulasi
No Finance
Regulation Subject Date of
Impact on BRI Finance
Regulation
31. Peraturan Pusat Pencabutan Peraturan Kepala 22 Januari 2025 Agar BRI Finance
Pelaporan dan Analisis Pusat Pelaporan dan Analisis January 22, 2025 menerapkan program
Transaksi Keuangan Transaksi Keuangan Nomor APU PPT berbasis
Nomor 1 Tahun 2025 PER-02/1.01/PPATK/02/15 risiko untuk semua
Financial Transaction tentang Kategori Pengguna fasilitas pembiayaan
Reporting and Jasa Yang Berpotensi baik konsumer maupun
Analysis Center Melakukan Tindak Pidana komersil. Mengingat
Regulation Number 1 Pencucian Uang saat ini untuk fasilitas
of 2025 Revocation of Regulation pembiayaan komersil
of the Head of the Financial masih belum menerapkan
Transaction Reports and penilaian berbasis risiko
Analysis Center Number tersebut serta terdapat
PER-02/1.01/PPATK/02/15 potensi sanksi dari
concerning Categories of regulator.
Service Users Potentially BRI Finance should
Involved in Money Laundering implement a risk-based
APU PPT program
for all consumer and
commercial financing
facilities. Considering
that currently commercial
financing facilities have
not yet implemented
risk-based assessments
and there is the potential
for sanctions from
regulators.
32. Peraturan Pusat Pencabutan Peraturan Kepala 1 Juli 2025 Tidak berdampak pada
Pelaporan dan Analisis Pusat Pelaporan dan Analisis July 1, 2025 operasional atau bisnis
Transaksi Keuangan Transaksi Keuangan Nomor BRI Finance.
Nomor 6 Tahun 2025 PER-02/1.02/PPATK/02/15 No impact on BRI
Financial Transaction tentang Kategori Pengguna Finance's operations or
Reporting and Jasa Yang Berpotensi business.
Analysis Center Melakukan Tindak Pidana
Regulation Number 6 Pencucian Uang
of 2025 Revocation of Regulation
of the Head of the Financial
Transaction Reports and
Analysis Center Number
PER-02/1.02/PPATK/02/15
concerning Categories of
Service Users Potentially
Involved in Money Laundering
33. Surat Edaran Pusat Perubahan Atas Surat Edaran 21 Mei 2025 Berdampak pada
Pelaporan Dan Analisis Pusat Pelaporan Dan Analisis May 21, 2025 Kebijakan dan/
Transaksi Keuangan Transaksi Keuangan Nomor atau Prosedur serta
Nomor 6 Tahun 2025 8 Tahun 2016 Tentang Tata kewajiban-kewajiban baru
Circular Letter of the Cara Penyampaian Informasi BRI Finance.
Financial Transaction Pengguna Jasa Terpadu Melalui Impact on BRI Finance's
Reports and Analysis Aplikasi Pelaporan Sistem policies and/ or
Center Number 6 of Informasi Pengguna Jasa procedures and new
2025 Terpadu obligations.
Amendment to Circular Letter
of the Financial Transaction
Reports and Analysis Center
Number 8 of 2016 Concerning
Procedures for Submitting
Integrated Service User
Information Through the
Integrated Service User
Information System Reporting
Application
Laporan Tahunan dan Laporan Keberlanjutan 2025
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Tanggal
Dampak Terhadap BRI
Regulasi Tentang Regulasi
No Finance
Regulation Subject Date of
Impact on BRI Finance
Regulation
34. Surat Edaran PT Bursa Tata Cara Penyampaian 3 Maret 2025 Agar bagian terkait
Efek Indonesia Nomor Laporan Oleh Anggota Bursa March 3, 2025 menyesuaikan peraturan
SE-00002/BEI. Efek dalam tata cara
ANG/02-2025 Procedures for Submitting penyampaian laporan.
Circular Letter of Reports by Stock Exchange So that the relevant
the Indonesia Stock Members departments can
Exchange Number SE adjust the regulations
00002/BEI.ANG/02 on the procedures for
2025 submitting reports.
35. Surat Keputusan Peraturan Nomor I-E tentang 12 Desember 2025 Tidak berdampak pada
Direksi PT Bursa Efek Kewajiban Penyampaian December 12, 2025 operasional atau bisnis
Indonesia Nomor Kep- Informasi BRI Finance.
00087/ BEI/12-2025 Regulation Number I-E No impact on BRI
Decree of the Board concerning Information Finance's operations or
of Directors of PT Disclosure Requirements business.
Bursa Efek Indonesia
Number Kep-00087/
BEI/12 2025
36. Keputusan Direktur Kebijakan Penghapusan 27 Februari 2025 Tidak berdampak pada
Jenderal Pajak Sanksi Administratif Atas February 27, 2025 operasional atau bisnis
Republik Indonesia Keterlambatan Pembayaran BRI Finance.
Nomor Kep-67/ Dan/Atau Penyetoran No impact on BRI
Pj/2025 Tahun 2025 Pajak Yang Terutang Finance's operations or
Decision of the Dan Penyampaian Surat business.
Director General of Pemberitahuan Sehubungan
Taxes of the Republic Dengan Implementasi
of Indonesia Number Coretax DJP Policy on the
Kep-67/ Pj/2025 of Removal of Administrative
2025 Sanctions for Late Payment
and/or Deposit of Tax Payable
and Submission of Notification
Letters in Connection with the
Implementation of Coretax DJP
37. Keputusan Direktur Kebijakan Penghapusan 25 Maret 2025 Tidak berdampak pada
Jenderal Pajak Sanksi Administratif Atas March 25, 2025 operasional atau bisnis
Republik Indonesia Keterlambatan Pembayaran BRI Finance.
Nomor KEP-79/ Pajak Penghasilan Pasal No impact on BRI
PJ/2025 Tahun 2025 29 yang Terutang dan/ Finance's operations or
Decision of the atau Penyampaian Surat business.
Director General of Pemberitahuan Tahunan Pajak
Taxes of the Republic Penghasilan Orang Pribadi
of Indonesia Number Untuk Tahun Pajak 2024
KEP-79/ PJ/2025 of Sehubungan Dengan Hari Libur
2025 Nasional Dan Cuti Bersama
Dalam Rangka Hari Suci Nyepi
(Tahun Baru Saka 1947) Dan
Hari Raya Idul Fitri 1446 Hijriah
Policy on the Removal of
Administrative Sanctions for
Late Payment of Income Tax
Article 29 and/or Submission
of Annual Personal Income Tax
Returns for the 2024 Tax Year
in Connection with National
Holidays and Collective Leave
in the Context of the Holy Day
of Nyepi (Saka New Year 1947)
and Eid al-Fitr 1446 Hijriah
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Analisis dan Pembahasan Manajemen
Management Discussion and Analysis
Perubahan Kebijakan Akuntansi
Changes in Accounting Policies
Perusahaan telah menerapkan standar akuntansi berikut The Company adopted the following accounting standards,
pada tanggal 1 Januari 2025 yang dianggap relevan which are considered relevant starting on January 1, 2025
sebagai berikut: as follows:
Amandemen PSAK No. 221: Pengaruh Perubahan Kurs Amendment to SFAS No. 221: The Effects of Changes in
Valuta Asing tentang Kekurangan Ketertukaran. Foreign Exchange Rates regarding Lack of Exchangeability.
PSAK No. 221 menjelaskan bagaimana memasukkan SFAS No. 221 explains how to include foreign currency
transaksi dalam valuta asing dan kegiatan usaha luar transactions and foreign operations in the financial
negeri ke dalam laporan keuangan entitas dan bagaimana statements of an entity and how to translate financial
menjabarkan laporan keuangan ke dalam mata uang statement into a presentation currency.
penyajian.
Amandemen PSAK No. 221 merujuk pada Amandemen The amendments to SFAS No. 221 refer to the amendments
IAS 21 tentang Lack of Exchangeability. Amandemen to IAS 21: Lack of Exchangeability. These amendments
ini mensyaratkan entitas menerapkan pendekatan require an entity to apply a consistent approach in
yang konsisten dalam menilai apakah suatu mata uang assessing whether a currency is exchangeable into another
dapat dipertukarkan ke mata uang lain, dan, jika tidak, currency, and when it is not, to determine the exchange
menentukan kurs yang digunakan serta pengungkapan rate to be used and the disclosures to be provided.
yang diberikan.
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06 Tata Kelola Perusahaan Corporate Governance
Page 227
Page 228
Tata Kelola Perusahaan
Corporate Governance
Penerapan Tata Kelola Perusahaan yang Baik
Good Corporate Governance Implementation
Komitmen Tata Kelola Perusahaan
Commitment to Good Corporate Governance
BRI Finance menempatkan Tata Kelola Perusahaan yang BRI Finance places Good Corporate Governance (GCG)
Baik (Good Corporate Governance/GCG) sebagai elemen as a strategic element in conducting business activities,
strategis dalam menjalankan kegiatan usaha, bukan not merely as a fulfillment of regulatory obligations. The
semata-mata sebagai pemenuhan kewajiban regulasi. implementation of GCG is believed to be an important
Penerapan GCG diyakini menjadi landasan penting foundation in maintaining business sustainability and
dalam menjaga keberlangsungan bisnis serta mendorong encouraging the achievement of the Company’s vision
pencapaian visi dan misi Perusahaan. Melalui komitmen and mission. Through its commitment to GCG principles,
terhadap prinsip-prinsip GCG, BRI Finance berupaya BRI Finance strives to create sustainable growth as
menciptakan pertumbuhan yang berkesinambungan an integrated financing company in Indonesia. GCG is
sebagai perusahaan pembiayaan dengan layanan understood as a structured management system, covering
terintegrasi di Indonesia. GCG dipahami sebagai suatu principles, practices, and guidelines that direct the
sistem pengelolaan yang terstruktur, mencakup prinsip, company to be managed professionally and uphold ethical
praktik, dan pedoman yang mengarahkan perusahaan values. With consistent and high-quality implementation
agar dikelola secara profesional dan menjunjung tinggi of GCG, the Company is optimistic that it can build strong
nilai etika. Dengan penerapan GCG yang konsisten dan competitiveness and support healthy and sustainable
berkualitas, Perusahaan optimistis dapat membangun growth. [2-23]
daya saing yang kuat serta mendukung pertumbuhan yang
sehat dan berkelanjutan. [2-23]
Sejalan dengan hal tersebut, BRI Finance berkomitmen In line with this, BRI Finance is committed to continuously
untuk terus meningkatkan kualitas penerapan prinsip- improving the quality of its implementation of Good
prinsip Tata Kelola Perusahaan yang Baik (GCG) di seluruh Corporate Governance (GCG) principles in all of its
kegiatan operasional. Komitmen ini diwujudkan melalui operational activities. This commitment is realized through
upaya yang memberikan kontribusi positif bagi Perusahaan efforts that contribute positively to the Company and
serta menciptakan nilai tambah yang berkelanjutan bagi create sustainable added value for Shareholders and all
Pemegang Saham dan seluruh pemangku kepentingan. stakeholders. Through consistent implementation of GCG,
Melalui penerapan GCG yang konsisten, BRI Finance BRI Finance aims to achieve the following objectives: [2-24]
menargetkan pencapaian tujuan sebagai berikut: [2-24]
1. Mempercepat tercapainya tujuan dan sasaran yang 1. Accelerate the achievement of goals and targets set by
telah ditetapkan oleh Perusahaan; the Company;
2. Memberikan keyakinan kepada pemegang saham bahwa 2. Provide confidence to shareholders that the Company
Perusahaan dikelola secara baik dan benar, profesional, is managed properly and correctly, professionally,
transparan dan efisien; transparently, and efficiently;
3. Memberdayakan fungsi dan meningkatkan kemandirian 3. Empower functions and increase independence as well
serta mendorong pengelolaan risiko dan sumber daya as encourage risk management and Company resources
Perusahaan ke arah yang lebih efisien dan efektif; dan in a more efficient and effective direction; and
4. Mendorong setiap unsur pimpinan dalam Perusahaan 4. Encourage every leadership element in the Company
untuk membuat keputusan dan menjalankan tindakan to make decisions and act based on high moral values
yang dilandasi dengan nilai moral yang tinggi dan and compliance with applicable laws and regulations as
kepatuhan atas peraturan perundang-undangan yang well as awareness of the Company’s social responsibility
berlaku serta kesadaran akan adanya tanggung jawab towards stakeholders, namely parties who have both
sosial Perusahaan terhadap pemangku kepentingan direct and indirect interest in the Company, including:
yaitu pihak yang memiliki kepentingan terhadap
Perusahaan, baik langsung maupun tidak langsung,
antara lain:
a. Debitur; a. Debtors;
b. Pemegang Saham; b. Shareholders;
c. Pekerja; c. Employees;
d. Kreditur; d. Creditors;
e. Mitra Kerja; dan e. Business Partners; and
f. Regulator. f. Regulators.
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Dasar Hukum Penerapan Tata Kelola Perusahaan
Legal Basis of Good Corporate Governance Implementation
BRI Finance menerapkan prinsip-prinsip GCG sesuai BRI Finance implements GCG principles in accordance
dengan tujuan Perusahaan dan ketentuan peraturan with the Company’s objectives and applicable laws and
perundang-undangan yang berlaku. Penerapan ini regulations. This implementation is based on various
didasarkan pada berbagai dasar hukum yang relevan, relevant legal bases, particularly those applicable to
terutama yang berlaku bagi perusahaan pembiayaan, yang financing companies, which serve as general guidelines for
menjadi pedoman umum pelaksanaan GCG di Indonesia, GCG implementation in Indonesia, as described below:
dengan uraian sebagai berikut:
1. Undang-Undang Nomor 40 Tahun 2007 tentang 1. Law No. 40 of 2007 on Limited Liability Companies;
Perseroan Terbatas;
2. Undang-Undang Nomor 27 Tahun 2022 tanggal 17 2. Law No. 27 of 2022 dated October 17, 2022, on Personal
Oktober 2022 tentang Perlindungan Data Pribadi; Data Protection;
3. Peraturan Menteri Badan Usaha Milik Negara Nomor 3. Regulation of the Minister of State-Owned Enterprises
PER-2/MBU/03 Tahun 2023 tentang Pedoman Tata No. PER-2/MBU/03 of 2023 on Guidelines for the
Kelola Kegiatan Korporasi Signifikan Badan Usaha Governance and Significant Corporate Activities of
Milik Negara; State-Owned Enterprises;
4. Peraturan Menteri Badan Usaha Milik Negara Nomor 4. Regulation of the Minister of State-Owned Enterprises
PER-3/MBU/03/2023 tentang Organ dan Sumber Daya No. PER-3/MBU/03/2023 on Organs and Human
Manusia Badan Usaha Milik Negara; Resources of State-Owned Enterprises;
5. Peraturan Otoritas Jasa Keuangan Nomor 17/ 5. Financial Services Authority Regulation No. 17/
POJK.03/2014 tentang Penerapan Manajemen Risiko POJK.03/2014 on Application of Integrated Risk
Terintegrasi bagi Konglomerasi Keuangan; Management for Financial Conglomeration;
6. Peraturan Otoritas Jasa Keuangan Nomor 18/ 6. Financial Services Authority Regulation No. 18/
POJK.03/2014 tentang Penerapan Tata Kelola POJK.03/2014 on the Implementation of Integrated
Terintegrasi bagi Konglomerasi Keuangan; Corporate Governance for Financial Conglomerates;
7. Peraturan Otoritas Jasa Keuangan Nomor 33/ 7. Financial Services Authority Regulation No. 33/
POJK.04/2014 tentang Penerapan Tata Kelola POJK.04/2014 on the Implementation of Integrated
Terintegrasi bagi Konglomerasi Keuangan; Corporate Governance for Financial Conglomerates;
8. Peraturan Otoritas Jasa Keuangan Nomor 34/ 8. Financial Services Authority Regulation No. 34/
POJK.04/2014 tentang Komite Nominasi dan POJK.04/2014 on the Nomination and Remuneration
Remunerasi Emiten atau Perusahaan Publik; Committee in Issuers or Public Companies;
9. Peraturan OJK Nomor 31/POJK.04/2015 tanggal 22 9. Financial Services Authority Regulation No. 31/
Desember 2015 tentang Keterbukaan atas Informasi POJK.04/2015 on dated December 22, 2015 on
atau Fakta Material oleh Emiten atau Perusahaan Publik; Transparency in Material Information or Facts by Issuers
or Public Companies;
10. Peraturan Otoritas Jasa Keuangan Nomor 55/ 10. Financial Services Authority Regulation No. 55/
POJK.04/2015 tentang Pembentukan dan Pedoman POJK.04/2015 on the Formation of and Guidelines for
Pelaksanaan Kerja Komite Audit; the Work Implementation of the Audit Committee;
11. Peraturan Otoritas Jasa Keuangan Nomor 27/ 11. Financial Services Authority Regulation No. 27/
POJK.03/2016 tentang Penilaian Kemampuan dan POJK.03/2016 on the Fit and Proper Test for the Main
Kepatutan bagi Pihak Utama Lembaga Jasa Keuangan; Parties of Financial Services Institutions;
12. Peraturan Otoritas Jasa Keuangan Nomor 34/ 12. Financial Services Authority Regulation No. 34/
POJK.03/2018 tentang Penilaian Kembali Bagi Pihak POJK.03/2018 on the Reassessment of the Main Parties
Utama Lembaga Jasa Keuangan; of Financial Services Institutions;
13. Peraturan Otoritas Jasa Keuangan Nomor 35/ 13. Financial Services Authority Regulation No. 35/
POJK.05/2018 tentang Penyelenggaraan Usaha POJK.05/2018 on Implementation of the Financing
Perusahaan Pembiayaan; Company Business;
14. Peraturan Otoritas Jasa Keuangan Nomor 24/ 14. Financial Services Authority Regulation No. 24/
POJK.05/2019 tentang Rencana Bisnis Lembaga Jasa POJK.05/2019 on Business Plans for Nonbank Financial
Keuangan Nonbank; Services Institutions;
15. Peraturan Otoritas Jasa Keuangan Nomor 28/ 15. Financial Services Authority Regulation No. 28/
POJK.05/2020 tentang Penilaian Tingkat Kesehatan POJK.05/2020 on Assessment of the Soundness Level
Lembaga Jasa Keuangan Nonbank; of Nonbank Financial Services Institutions;
16. Peraturan Otoritas Jasa Keuangan Nomor 47/ 16. Financial Services Authority Regulation No. 47/
POJK.05/2020 tentang Perizinan Usaha dan POJK.05/2020 on Business Licensing and Institutional
Pembiayaan Kelembagaan Perusahaan Pembiayaan Financing of Finance Companies and Sharia Financing
dan Perusahaan Pembiayaan Syariah; Companies;
17. Peraturan Otoritas Jasa Keuangan Nomor 14/ 17. Financial Services Authority Regulation No. 14/
POJK.03/2021 tanggal 30 Juli 2021 tentang Perubahan POJK.03/2021 dated July 30, 2021 on Amendments
Atas Peraturan Otoritas Jasa Keuangan Nomor 34/ to Financial Services Authority Regulation No. 34/
POJK.03/2018 tentang Penilaian Kembali Bagi Pihak POJK.03/2018 on Reassessment of Main Parties of
Utama lembaga Jasa Keuangan; Financial Services Institutions;
18. Peraturan Otoritas Jasa Keuangan Nomor 7/ 18. Financial Services Authority Regulation No. 7/
POJK.05/2022 tentang Perubahan Atas Peraturan POJK.05/2022 on Amendments to Financial Services
Otoritas Jasa Keuangan Nomor 35/POIK.05/2018 Authority Regulation No. 35/POJK.05/2018 on the
tentang Penyelenggaraan Usaha Perusahaan Implementation of Finance Company Business;
Pembiayaan;
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Tata Kelola Perusahaan
Corporate Governance
19. Peraturan Otoritas Jasa Keuangan Nomor 3 Tahun 2023 19. Financial Services Authority Regulation No. 3 of 2023
tentang Peningkatan Literasi dan Inklusi Keuangan di on Increasing Financial Literacy and Inclusion in the
Sektor Jasa Keuangan Bagi Konsumen dan Masyarakat; Financial Services Sector for Consumers and the
Community;
20. Peraturan Otoritas Jasa Keuangan Nomor 8 Tahun 2023 20. Financial Services Authority Regulation No. 8 of 2023
tentang Penerapan Program Anti Pencucian Uang, on the Implementation of Anti-Money Laundering
Pencegahan Pendanaan Terorisme, dan Pencegahan Programs, Prevention of Terrorism Financing, and
Pendanaan Proliferasi Senjata Pemusnah Massal di Prevention of Funding for the Proliferation of Weapons
Sektor Jasa Keuangan; of Mass Destruction in the Financial Services Sector;
21. Peraturan Otoritas Jasa Keuangan Nomor 22 Tahun 21. Financial Services Authority Regulation No. 22 of 2023
2023 tentang Perlindungan Konsumen dan Masyarakat on Consumer and Public Protection in the Financial
di Sektor Jasa Keuangan; Services Sector;
22. Peraturan Otoritas Jasa Keuangan Nomor 12 tahun 22. Financial Services Authority Regulation No. 12 of 2024
2024 tentang Penerapan Strategi Anti Fraud Bagi on the Implementation of Anti-Fraud Strategies for
Lembaga Jasa Keuangan; Financial Services Institutions;
23. Peraturan Otoritas Jasa Keuangan Nomor 30 Tahun 23. Financial Services Authority Regulation No. 30 of
2024 tentang Konglomerasi Keuangan dan Perusahaan 2024 on Financial Conglomerates and Financial
Induk Konglomerasi Keuangan; Conglomerate Holding Companies;
24. Peraturan Otoritas Jasa Keuangan Nomor 42 Tahun 24. Financial Services Authority Regulation No. 42 of 2024
2024 tentang Penetapan Manajemen Risiko Bagi on Determination of Risk Management for Financing
Lembaga Pembiayaan, Perusahaan Modal Ventura, Institutions, Venture Capital Companies, Microfinance
Lembaga Keuangan Mikro, dan Lembaga Keuangan Institutions, and Other Financial Institutions;
Lainnya;
25. Peraturan Otoritas Jasa Keuangan Nomor 43 Tahun 25. Financial Services Authority Regulation No. 43 of
2024 tentang Pengembangan Kualitas Sumber Daya 2024 on Development of Human Resource Quality of
Manusia Lembaga Pembiayaan, Perusahaan Modal Financing Institutions, Venture Capital Companies,
Ventura, Lembaga Keuangan Mikro, dan Lembaga Jasa Microfinance Institutions, and Other Financial Services
Keuangan Lainnya; Institutions;
26. Peraturan Otoritas Jasa Keuangan Nomor 46 Tahun 26. Financial Services Authority Regulation No. 46 of 2024
2024 tentang Pengembangan dan Penguatan on the Development and Strengthening of Financing
Perusahaan Pembiayaan, Perusahaan Pembiayaan Companies, Infrastructure Financing Companies, and
Infrastruktur, dan Perusahaan Modal Ventura; Venture Capital Companies;
27. Peraturan Otoritas Jasa Keuangan Nomor 48 Tahun 27. Financial Services Authority Regulation No. 48 of
2024 tentang Tata Kelola Yang Baik Bagi Lembaga 2024 on Good Governance for Financing Institutions,
Pembiayaan, Perusahaan Modal Ventura, Lembaga Venture Capital Companies, Microfinance Institutions,
Keuangan Mikro, dan Lembaga Jasa Keuangan Lainnya; and Other Financial Services Institutions;
28. Peraturan Otoritas Jasa Keuangan Nomor 49 Tahun 28. Financial Services Authority Regulation No. 49 of 2024
2024 tentang Pengawasan, Penetapan Status on Supervision, Determination of Supervision Status,
Pengawasan, dan Tindak Lanjut Pengawasan Lembaga and Follow-up of Supervision of Financing Institutions,
Pembiayaan, Perusahaan Modal Ventura, Lembaga Venture Capital Companies, Microfinance Institutions,
Keuangan Mikro, dan Lembaga Jasa Keuangan Lainnya; and Other Financial Services Institutions;
29. Surat Edaran Otoritas Jasa Keuangan Nomor 14/ 29. Financial Services Authority Circular Letter No. 14/
SEOJK.03/2015 tentang Penerapan Manajemen Risiko SEOJK.03/2015 on the Implementation of Integrated
Terintegrasi bagi Konglomerasi Keuangan; Risk Management for Financial Conglomerates;
30. Surat Edaran Otoritas Jasa Keuangan Nomor 15/ 30. Financial Services Authority Circular Letter No. 15/
SEOJK.03/2015 tentang Penerapan Tata Kelola SEOJK.03/2015 on the Implementation of Integrated
Terintegrasi bagi Konglomerasi Keuangan; Governance for Financial Conglomerates;
31. Surat Edaran Otoritas Jasa Keuangan Nomor 32/ 31. Financial Services Authority Circular Letter No.
SEOJK.04/2015 tentang Pedoman Tata Kelola 32/SEOJK.04/2015 on Code for Public Company
Perusahaan Terbuka; Governance;
32. Surat Edaran Otoritas Jasa Keuangan Nomor 31/ 32. Financial Services Authority Circular Letter No. 31/
SEOJK.05/2016 tentang Penilaian Kemampuan dan SEOJK.05/2016 on Fit and Proper Test for Main Parties
Kepatutan Bagi Pihak Utama Lembaga Jasa Keuangan of Non-Bank Financial Services Institutions;
Nonbank;
33. Surat Edaran Otoritas Jasa Keuangan Nomor 15/ 33. Financial Services Authority Circular Letter No. 15/
SEOJK.05/2019 tentang Penilaian Kembali Bagi Pihak SEOJK.05/2019 on Reassessment for Main Parties of
Utama Lembaga Jasa Keuangan Nonbank; Non-Bank Financial Services Institutions;
34. Surat Edaran Otoritas Jasa Keuangan Nomor 23/ 34. Financial Services Authority Circular Letter No. 23/
SEOJK.05/2019 tentang Rencana Bisnis Perusahaan SEOJK.05/2019 on Business Plans for Finance
Pembiayaan dan Perusahaan Pembiayaan Syariah; Companies and Sharia Financing Companies;
35. Surat Edaran Otoritas Jasa Keuangan Nomor 7/ 35. Financial Services Authority Circular Letter No.
SEOJK.05/2021 tentang Penilaian Kembali Penerapan 7/SEOJK.05/2021 on the Reassessment of the
Manajemen Risiko Bagi Perusahaan Pembiayaan dan Implementation of Risk Management for Finance
Perusahaan Pembiayaan Syariah; Companies and Sharia Financing Companies;
36. Surat Edaran Otoritas Jasa Keuangan Nomor 16/ 36. Financial Services Authority Circular Letter No. 16/
SEOJK.04/2021 tanggal 29 Juni 2021 tentang Bentuk SEOJK.04/2021 dated June 29, 2021 on the Form
dan Isi Laporan Tahunan Emiten atau Perusahaan Publik; and Content of Annual Reports of Issuers or Public
Companies;
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37. Surat Edaran Otoritas Jasa Keuangan Nomor 32/ 37. Financial Services Authority Circular Letter No. 32/
SEOJK.05/2022 tentang Perubahan atas Surat Edaran SEOJK.05/2022 on Amendments to Financial Services
Otoritas Jasa Keuangan Nomor 15/SEOJK.05/2019 Authority Circular Letter No. 15/SEOJK.05/2019 on
tentang Penilaian Kembali Bagi Pihak Utama Lembaga Reassessment for Main Parties of Non-Bank Financial
Jasa Keuangan Nonbank; Services Institutions;
38. Surat Edaran Otoritas Jasa Keuangan Nomor 20/ 38. Financial Services Authority Circular Letter No. 20/
SEOJK.06/2023 tentang Permohonan Perizinan, SEOJK.06/2023 on Electronic Licensing, Approval, and
Persetujuan, dan Pelaporan secara Elektronik Bagi Reporting Applications for Finance Companies and
Perusahaan Pembiayaan dan Perusahaan Pembiayaan Sharia Financing Companies;
Syariah;
39. Surat Edaran Otoritas Jasa Keuangan Nomor 18/ 39. Circular Letter of the Financial Services Authority No.
SEOJK.08/2024 tentang Penilaian Sendiri Terhadap 18/SEOJK.08/2024 on Self-Assessment of Compliance
Pemenuhan Ketentuan Pelindungan Konsumen dan with Consumer and Community Protection Provisions
Masyarakat di Sektor Jasa Keuangan; dan in the Financial Services Sector; and
40. Surat Edaran Pusat Pelaporan dan Analisis Transaksi 40. Center for Financial Transaction Reports and Analysis
Keuangan Nomor 05 Tahun 2023 tentang Indikator Circular Letter No. 05 of 2023 on Indicators of
Transaksi Keuangan Mencurigakan Terkait Pendanaan Suspicious Financial Transactions Related to Terrorism
Terorisme. Financing.
Tujuan dan Maksud Penerapan Tata Kelola Perusahaan
Purpose and Objective of Corporate Governance Implementation
BRI Finance berkomitmen untuk mengintegrasikan prinsip- BRI Finance is committed to integrating the principles of
prinsip Good Corporate Governance (GCG) ke dalam Good Corporate Governance (GCG) into all levels of the
seluruh lapisan organisasi serta setiap aktivitas bisnis organization and every business activity carried out. The
yang dijalankan. Penerapan GCG menjadi landasan dalam implementation of GCG is the foundation for ensuring
memastikan pertumbuhan Perusahaan dapat berlangsung the Company’s sustainable growth. This commitment is
secara berkesinambungan. Komitmen tersebut diwujudkan realized through the active role of all Company organs
melalui peran aktif seluruh organ Perusahaan yang that carry out management and supervisory functions in
menjalankan fungsi pengelolaan dan pengawasan sesuai accordance with their respective authorities, with reference
dengan kewenangan masing-masing, dengan mengacu to best governance practices. Governance is carried out
pada praktik terbaik tata kelola. Pelaksanaan tata kelola carefully and responsibly while upholding corporate
dilakukan secara cermat dan bertanggung jawab dengan values and applicable ethical standards. Through this
tetap menjunjung tinggi nilai-nilai perusahaan serta implementation, BRI Finance strives to build an adaptive,
standar etika yang berlaku. Melalui penerapan tersebut, resilient organization that is oriented towards creating
BRI Finance berupaya membentuk organisasi yang adaptif, long-term value for all stakeholders.
tangguh, dan berorientasi pada penciptaan nilai jangka
panjang bagi seluruh pemangku kepentingan.
BRI Finance memiliki tujuan dan maksud yang signifikan BRI Finance has significant goals and objectives for
terhadap penerapan GCG di setiap lini bisnis yang implementing GCG in every line of its business, including:
dijalankan, antara lain:
1. Mengoptimalkan nilai BRI Finance bagi pemangku 1. Optimize BRI Finance’s value for stakeholders by
kepentingan dengan cara meningkatkan prinsip increasing the principles of transparency, accountability,
keterbukaan, akuntabilitas, dapat dipercaya, responsibility, independence and fairness so that the
bertanggung jawab dan adil agar Perusahaan memiliki Company has strong competitiveness, both nationally
daya saing yang kuat, baik secara nasional maupun and internationally;
internasional;
2. Meningkatkan pengelolaan Perusahaan secara 2. Improve the Company’s management professionally,
profesional, efektif dan efisien serta memberdayakan effectively, and efficiently as well as empower the
fungsi dan meningkatkan kemandirian Dewan Komisaris, functions and increase the independence of the Board
Direksi dan Rapat Umum Pemegang Saham; of Commissioners, Board of Directors, and General
Meeting of Shareholders;
3. Meningkatkan kepatuhan organ Perusahaan serta 3. Increase compliance with the Company’s organs and
jajaran dibawahnya agar dalam membuat keputusan lower levels so that decision-making and carrying out
dan menjalankan tindakan dilandasi pada etika yang actions are based on high ethics, compliance with
tinggi, kepatuhan terhadap peraturan perundang- statutory regulations, and awareness of the Company’s
undangan dan kesadaran atas tanggung jawab sosial social responsibility towards stakeholders and
Perusahaan terhadap pemangku kepentingan maupun environmental sustainability;
kelestarian lingkungan;
4. Mewujudkan Perusahaan yang lebih sehat, dapat 4. Create a healthier, more reliable, trustworthy, and
diandalkan, amanah, kompetitif dan memenuhi prinsip competitive Company that meets the principles of
perlindungan konsumen; dan consumer protection; and
5. Meningkatkan kontribusi Perusahaan dalam 5. Increase the Company’s contribution to the national
perekonomian nasional. economy.
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Tata Kelola Perusahaan
Corporate Governance
Prinsip-Prinsip Tata Kelola Perusahaan
Good Corporate Governance Principles
Sebagai wujud kepatuhan terhadap pelaksanaan kegiatan As a form of compliance with operational activities that
operasional yang menjunjung tinggi etika dan nilai-nilai uphold ethics and positive values, BRI Finance is committed
positif, BRI Finance berkomitmen untuk memberikan to delivering the best performance for all stakeholders.
kinerja terbaik bagi seluruh pemangku kepentingan. This commitment is realized through the consistent
Komitmen tersebut diwujudkan melalui penerapan application of Good Corporate Governance (GCG)
prinsip-prinsip Tata Kelola Perusahaan yang Baik (Good principles in all business activities. The implementation
Corporate Governance/GCG) secara konsisten di seluruh of GCG is carried out with reference to Financial Services
aktivitas usaha. Penerapan GCG dilaksanakan dengan Authority Regulation Number 48 of 2024 concerning Good
mengacu pada Peraturan Otoritas Jasa Keuangan Governance for Financing Institutions, Venture Capital
Nomor 48 Tahun 2024 tentang Tata Kelola yang Baik Companies, Microfinance Institutions, and Other Financial
bagi Lembaga Pembiayaan, Perusahaan Modal Ventura, Services Institutions. In line with these provisions, BRI
Lembaga Keuangan Mikro, dan Lembaga Jasa Keuangan Finance implements best governance practices that have
Lainnya. Sejalan dengan ketentuan tersebut, BRI Finance been integrated into the Company’s management. This
menerapkan praktik tata kelola terbaik (best practices) commitment is reflected in various Company initiatives in
yang telah terintegrasi dalam pengelolaan Perusahaan. implementing the following governance principles:
Komitmen ini tercermin melalui berbagai inisiatif
Perusahaan dalam mengimplementasikan prinsip-prinsip
tata kelola sebagai berikut:
Accountability
Akuntabilitas
Prinsip-Prinsip
Tata Kelola Perusahaan
Transparency Responsibility
Yang Baik
Keterbukaan Tanggung Jawab
GCG Principles
Fairness Independency
Keseteraan & Kewajaran Independen
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Prinsip Implementasi
Principle Implementation
Keterbukaan Perusahaan senantiasa terbuka dalam menyediakan informasi yang tepat waktu, jelas, akurat,
Transparency dan relevan kepada seluruh pemangku kepentingan. Prinsip keterbukaan juga tercermin melalui
kemudahan akses informasi mengenai Perusahaan, yang sesuai dengan regulasi, standar,
prinsip, dan praktik penyelenggaraan usaha pembiayaan yang sehat. Prinsip keterbukaan tetap
memperhatikan ketentuan rahasia perusahaan, rahasia jabatan, dan hak-hak pribadi sesuai
peraturan yang berlaku.
The Company is always transparent in providing timely, clear, accurate and relevant information to
all stakeholders. The principle of transparency is also reflected through easy access to information
about the Company, which is in accordance with regulations, standards, principles, and practices
of healthy financing business operations. The principle of transparency continues to pay attention
to the provisions of corporate secrets, official secrets, and personal rights in accordance with
applicable regulations.
Keterbukaan atau transparansi ini diwujudkan oleh Perusahaan dengan berusaha untuk
mengungkapkan informasi keuangan dan non keuangan kepada berbagai pihak yang
berkepentingan, sepanjang diperlukan atau disyarikatkan oleh peraturan yang terkait, dengan
tetap mematuhi hukum dan peraturan perundang-undangan yang berlaku dan mengacu kepada
praktik tata kelola perusahaan yang baik.
The Company implements this openness or transparency by trying to disclose financial and non-
financial information to various interested parties, as long as it is required or required by relevant
regulations, while still complying with applicable laws and regulations and relating to good
corporate governance practices.
Akuntabilitas Penerapan prinsip akuntabilitas diimplementasikan oleh Perusahaan dengan menetapkan sasaran
Accountability usaha, strategi Perusahaan, kejelasan fungsi, struktur, sistem, dan pertanggungjawaban masing-
masing organ dalam Perusahaan sehingga pengelolaan Perusahaan dapat terlaksana secara efektif
dan dipertanggungjawabkan kepada stakeholders. Dengan diterapkannya prinsip akuntabilitas ini
maka ada kejelasan fungsi, hak, kewajiban, wewenang dan tanggung jawab antara pekerja, Direksi,
Dewan Komisaris dan Pemegang Saham.
The Company is always transparent in providing timely, clear, accurate and relevant information to
all stakeholders. The principle of transparency is also reflected through easy access to information
about the Company, which is in accordance with regulations, standards, principles and practices
of healthy financing business operations. The principle of transparency continues to pay attention
to the provisions of corporate secrets, official secrets, and personal rights in accordance with
applicable regulations.
Akuntabilitas dapat dicapai melalui pengawasan efektif yang mendasarkan pada keseimbangan
kekuasaan antar organ Perusahaan. Perusahaan menetapkan check and balance system dalam
pengelolaan Perusahaan serta memiliki ukuran kinerja yang disepakati secara konsisten dan
reward and punishment system yang jelas.
Accountability can be achieved through effective supervision based on a power balance between
Company organs. The Company establishes a check and balance system in the management of the
Company and has consistently agreed performance measures and a clear reward and punishment
system.
Tanggung Jawab Perusahaan menjalankan kegiatan usahanya sesuai dengan ketentuan Anggaran Dasar Perusahaan,
Responsibility peraturan perundang-undangan, etika, dan praktik penyelenggaraan usaha pembiayaan yang
sehat dengan tetap memperhatikan prinsip kehati-hatian (Prudential Multifinance Practice).
Perusahaan melaksanakan tanggung jawab sosial secara wajar dan peduli terhadap lingkungan
melalui program Corporate Social Responsibility (CSR).
The Company conducts its business activities in accordance with the provisions of the Company’s
Articles of Association, laws and regulations, ethics, and sound financing business practices with
due regard to prudential principles. The Company carries out social responsibility reasonably and
cares for the environment through the Corporate Social Responsibility (CSR) program.
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Tata Kelola Perusahaan
Corporate Governance
Prinsip Implementasi
Principle Implementation
Independen Perusahaan mengelola kegiatan usahanya secara mandiri dan profesional dengan menghindari
Independency benturan kepentingan dan intervensi dari pihak manapun yang tidak sesuai dengan ketentuan
yang berlaku dalam setiap pengambilan keputusan.
The Company manages its business activities independently and professionally by avoiding
conflicts of interest and intervention from any party that is not in accordance with applicable
regulations in every decision making.
Independen diimplementasikan dengan selalu menghormati hak dan kewajiban, tugas dan
tanggung jawab serta kewenangan masing-masing organ Perusahaan. Perusahaan meyakini
bahwa dengan implementasi prinsip kemandirian secara optimal, seluruh organ dapat bertugas
dengan baik dan optimal dalam membuat keputusan dan mengelola Perusahaan.
The Company exercises this independence by always respecting the rights and obligations,
duties and responsibilities and authority of each Company organ. The Company believes that by
optimally implementing the principle of independence, all organs can function well and optimally
in making decisions and managing the Company.
Kesetaraan dan Perusahaan memberikan perlakuan yang setara dan adil kepada setiap pihak yang berkepentingan
Kewajaran sesuai dengan peraturan perundang-undangan yang berlaku guna memastikan tidak terdapat
Fairness pihak yang merasa dirugikan.
The Company provides equal and fair treatment to every interested party in accordance with
applicable laws and regulations to ensure that no party feels disadvantaged.
Perusahaan selalu menjaga hubungan baik dengan pekerja, menghindari praktik diskriminasi, dan
menghormati hak-hak pekerja.
The Company always maintains good relations with workers, avoids discriminatory practices, and
respects workers’ rights.
Kebijakan-Kebijakan Tata Kelola Perusahaan [G-08]
Good Corporate Governance Policy [G-08]
Untuk memastikan penerapan prinsip Good Corporate To ensure consistent implementation of Good Corporate
Governance (GCG) berjalan secara konsisten, BRI Finance Governance (GCG) principles, BRI Finance has established
membangun kerangka pengendalian internal melalui an internal control framework through the formulation of
penetapan berbagai kebijakan dan pedoman perusahaan. various company policies and guidelines. This framework
Kerangka tersebut dirancang sebagai acuan dalam is designed to serve as a reference for the management
pengelolaan dan pengawasan aktivitas usaha di seluruh lini and supervision of business activities across all lines of
organisasi. Dokumen yang diberlakukan meliputi Anggaran the organization. The documents implemented include
Dasar, Kebijakan Umum Manajemen Risiko (KUMR), the Articles of Association, General Risk Management
Piagam Internal Audit, Piagam Kepatuhan (Compliance Policy (KUMR), Internal Audit Charter, Compliance Charter,
Charter), Kebijakan Hadiah dan Hiburan, Kebijakan Gift and Entertainment Policy, Anti-Corruption and Anti-
Anti Korupsi dan Anti Penyuapan, ketentuan mengenai Bribery Policy, provisions regarding the Whistleblowing
Whistleblowing System (WBS), pengaturan pengendalian System (WBS), regulations on gratification control,
gratifikasi, prosedur pengelolaan pengadaan barang dan procedures for managing the procurement of goods
jasa, Pedoman Pengurus, Pedoman Tata Kelola Perusahaan and services, Management Guidelines, Good Corporate
yang Baik, Pedoman Strategi Anti Fraud, serta mekanisme Governance Guidelines, Anti-Fraud Strategy Guidelines,
pelaporan indikasi benturan kepentingan (Conflict of and mechanisms for reporting indications of conflict of
Interest). Uraian berikut menyajikan gambaran atas interest. The following description provides an overview of
kebijakan dan prosedur internal tersebut beserta landasan these internal policies and procedures along with the legal
hukum yang mendasari penetapannya. basis for their establishment.
Kebijakan dan Prosedur Berdasarkan
Policies and Procedures Basis
Anggaran Dasar Akta No. 1 tanggal 3 Januari 2025.
Articles of Association Deed No. 1 dated January 3, 2025.
Kebijakan Umum SK. 001-5.0/DIR-RMD/12/2025 tentang Kebijakan Umum Manajemen Risiko (KUMR) PT
Manajemen Risiko (KUMR) BRI Multifinance Indonesia.
BRI Finance Decree No. SK. 001-5.0/DIR-RMD/12/2025 on General Risk Management Policy (KUMR) of
BRI Finance General Policy PT BRI Multifinance Indonesia.
on Risk Management
(KUMR)
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Kebijakan dan Prosedur Berdasarkan
Policies and Procedures Basis
Piagam Internal Audit Surat Keputusan Bersama Dewan Komisaris dan Direksi Nomor 08/SK/BRIFKOM/09/2024
Internal Audit Charter dan SK.001-6.0/DIR-IAD/09/2024 tentang Piagam Internal Audit PT BRI Multifinance
Indonesia.
Joint Decree of the Board of Commissioners and Board of Directors No. 08/SK/BRIF-
KOM/09/2024 and SK.001-6.0/DIR-IAD/09/2024 on the Internal Audit Charter of PT BRI
Multifinance Indonesia.
Piagam Kepatuhan S.001-DIR/CMP/02-2022 tentang Piagam Kepatuhan (Compliance Charter) PT BRI
Compliance Charter Multifinance Indonesia
Decree No. S.001-DIR/CMP/02-2022 on Compliance Charter of PT BRI Multifinance
Indonesia.
Kebijakan Hadiah dan • SE.002-8.1/P/CMP/01/2024 tentang Revisi Parsial Pertama atas Pedoman Operasional
Hiburan Pengendalian Gratifikasi; dan
Gifts and Entertainment SE.002-8.1/P/CMP/01/2024 on the First Partial Revision of the Operational Guidelines
Policy for Gratuity Control; and
• SE.024-9.0/P/CMP/08/2025 tentang Pedoman Operasional Pengendalian Gratifikasi.
SE.024-9.0/P/CMP/08/2025 on Operational Guidelines for Gratuity Control.
Kebijakan Anti-Korupsi Surat Edaran Nomor SE.019-3.0/P/CMP/05/2024 tentang Pedoman Sistem Manajemen
dan Anti-Penyuapan Anti Penyuapan (SMAP) ISO 37001:2016 PT BRI Multifinance Indonesia.
Anti-Corruption and Anti- Circular Letter No. SE.019-3.0/P/CMP/05/2024 on the Guidelines for the Anti-Bribery
Bribery Policy Management System (SMAP) ISO 37001:2016 PT BRI Multifinance Indonesia.
Prosedur Whistleblowing Surat Edaran Nomor SE.026-4.0/P/CMP/07/2024 tentang Prosedur Operasional
System (WBS) Whistleblowing System (WBS).
Whistleblowing System Circular Letter No. SE.026-4.0/P/CMP/07/2024 on the Operational Procedures of the
(WBS) Procedure Whistleblowing System (WBS).
Prosedur Mekanisme • Surat Edaran Nomor SE.002-8.1/P/CMP/01/2024 tentang Revisi Parsial Pertama atas
Pengendalian Gratifikasi Pedoman Operasional Pengendalian Gratifikasi; dan
Gratuity Control Circular Letter No. SE.002-8.1/P/CMP/01/2024 on the First Partial Revision of the
Mechanism Procedure Operational Guidelines for Gratuity Control; and
• Surat Edaran Nomor SE.024-9.0/P/CMP/08/2025 tentang Pedoman Operasional
Pengendalian Gratifikasi.
Circular Letter No. SE.024-9.0/P/CMP/08/2025 on Operational Guidelines for Gratuity
Control.
Prosedur Operasional Surat Edaran Nomor SE.008-5.1/P/GAD/03/2025 tentang Revisi Parsial Pertama Atas
Pengelolaan Pengadaan Pedoman Operasional Pengadaan Barang dan/atau Jasa.
Barang dan Jasa Circular Letter No. SE.008-5.1/P/GAD/03/2025 on Regarding the First Partial Revision of
Operational Procedures the Operational Guidelines for the Procurement of Goods and/or Services.
for the Management of
Procurement of Goods
and Services
Pedoman Dewan Pedoman Dewan Komisaris & Pedoman Direksi PT BRI Multifinance Indonesia.
Komisaris & Pedoman Charter of the Board of Commissioners & Directors of PT BRI Multifinance Indonesia.
Direksi PT BRI Multifinance
Indonesia.
Charter of the Board of
Commissioners & Directors
of PT BRI Multifinance
Indonesia.
Pedoman Tata Kelola Surat Edaran Nomor SE.062-7.0/P/CMP/12/2024 tentang Pedoman Tata Kelola Perusahaan
Perusahaan yang Baik yang Baik.
Good Corporate Circular Letter No. SE.062-7.0/P/CMP/12/2024 on Good Corporate Governance Code.
Governance Guidelines
Pedoman Strategi Anti Surat Edaran Nomor SE.059-4.0/P/RMD/12/2024 tentang Pedoman Operasional Strategi
Fraud Anti Fraud.
Good Corporate Circular Letter No. SE.059-4.0/P/RMD/12/2024 on Guidelines for Anti-Fraud Strategy
Governance Guidelines Operation.
Pedoman Pelaporan Surat Edaran Nomor SE.063-3.0/P/CMP/12/2024 tentang Pedoman Operasional Transaksi
Indikasi Benturan Afiliasi, Benturan Kepentingan dan Insider Trading.
Kepentingan (Conflict of Circular Letter No. SE.063-3.0/P/CMP/12/2024 on Guidelines for Operational Affiliate
Interest) Transactions, Conflict of Interest and Insider Trading.
Guidelines for Reporting
Indications of Conflict of
Interest
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Tata Kelola Perusahaan
Corporate Governance
BRI Finance menjaga keselarasan seluruh kebijakan internal BRI Finance maintains the alignment of all internal policies
dengan ketentuan hukum dan regulasi yang berlaku di with the laws and regulations applicable in Indonesia.
Indonesia. Perusahaan melaksanakan peninjauan berkala The Company conducts periodic reviews to assess the
guna menilai efektivitas serta melakukan penyempurnaan effectiveness of its policies and make improvements to
kebijakan agar tetap sejalan dengan arah strategis, ensure that they remain in line with its strategic direction,
kebutuhan operasional, dan dinamika kegiatan usaha yang operational needs, and the dynamics of its business
dijalankan. activities.
Roadmap Tata Kelola Perusahaan
Good Corporate Governance Roadmap
Dalam rangka memperkuat penerapan Good Corporate In order to strengthen the implementation of Good
Governance (GCG), BRI Finance menetapkan kerangka Corporate Governance (GCG), BRI Finance has established
implementasi yang terencana dan terukur sebagai a planned and measurable implementation framework as
bagian dari strategi perusahaan. Kerangka tersebut part of its corporate strategy. The framework is designed
dirancang untuk mendukung pencapaian tujuan bisnis to support the achievement of business objectives and
serta meningkatkan daya saing perusahaan di industri enhance the company’s competitiveness in the national
pembiayaan nasional. financing industry.
Untuk menunjang implementasi GCG, BRI Finance To support the implementation of GCG, BRI Finance utilizes
memanfaatkan pengembangan sistem dan teknologi the development of digital systems and technologies
digital yang mendukung penerapan prinsip kehati-hatian, that support the application of prudential principles,
termasuk pengenalan dan pemantauan debitur. Di sisi lain, including debtor identification and monitoring. On the
Perusahaan secara aktif memastikan pemahaman dan other hand, the Company actively ensures understanding
kepatuhan terhadap ketentuan regulator melalui program and compliance with regulatory requirements through
sosialisasi, pelatihan, dan penguatan budaya kepatuhan. socialization programs, training, and strengthening of a
culture of compliance.
BRI Finance secara berkesinambungan melakukan BRI Finance continuously reviews and refines its
peninjauan dan penyempurnaan atas praktik tata kelola governance practices to ensure compliance with GCG
guna memastikan kesesuaiannya dengan prinsip GCG, nilai principles, corporate ethical values, and applicable laws
etika perusahaan, serta ketentuan peraturan perundang- and regulations.
undangan yang berlaku.
Sosialisasi dan Internalisasi Tata Kelola Perusahaan
Corporate Governance Dissemination and Internalization
BRI Finance menempatkan Good Corporate Governance BRI Finance places Good Corporate Governance (GCG)
(GCG) sebagai landasan utama dalam menjalankan as the main foundation in conducting business activities
kegiatan usaha dan membentuk perilaku seluruh Insan and shaping the behavior of all Company Personnel.
Perusahaan. Komitmen tersebut diwujudkan melalui This commitment is realized through strengthening
penguatan pemahaman dan kepatuhan terhadap prinsip understanding and compliance with governance principles
tata kelola yang dilakukan secara berkelanjutan, disertai in a sustainable manner, accompanied by a periodic review
dengan proses peninjauan berkala untuk memastikan process to ensure its effective implementation. With this
efektivitas pelaksanaannya. Dengan pendekatan tersebut, approach, GCG is expected to support the achievement
GCG diharapkan mampu mendukung pencapaian of company objectives while creating sustainable added
tujuan perusahaan sekaligus menciptakan nilai tambah value for future business growth.
yang berkelanjutan bagi pertumbuhan bisnis di masa
mendatang.
Mekanisme Tata Kelola Perusahaan
Corporate Governance Mechanism
Corporate Governance Mechanism Keberlangsungan dan The sustainability and creation of corporate value are
penciptaan nilai perusahaan ditopang oleh pengaturan tata supported by governance arrangements that ensure every
kelola yang memastikan setiap keputusan dan aktivitas decision and business activity is carried out in accordance
usaha berjalan sesuai prinsip Good Corporate Governance with the principles of Good Corporate Governance (GCG).
(GCG). Pengaturan tersebut dilaksanakan melalui peran These arrangements are implemented through the
terpisah dan saling melengkapi antara Rapat Umum separate and complementary roles of the General Meeting
Pemegang Saham (RUPS), Dewan Komisaris, Direksi, serta of Shareholders (GMS), the Board of Commissioners,
unit-unit pendukung lainnya. Dengan penerapan yang the Board of Directors, and other supporting units. With
konsisten, sistem ini berfungsi menjaga keseimbangan consistent implementation, this system serves to maintain
antara pengawasan dan pengelolaan perusahaan sekaligus a balance between corporate oversight and management
melindungi kepentingan pemegang saham dan pemangku while protecting the interests of shareholders and
kepentingan. Setiap organ menjalankan mandatnya stakeholders. Each organ carries out its mandate based
berdasarkan batas kewenangan dan tanggung jawab on predetermined limits of authority and responsibility,
yang telah ditetapkan, sehingga tercipta independensi, thereby creating independence, accountability, and
akuntabilitas, dan efektivitas dalam pengelolaan effectiveness in corporate management.
perusahaan.
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Penilaian Tata Kelola [G-04]
Governance Assessment [G-04]
Penilaian dan Hasil Penerapan Tata Kelola Perusahaan
Assessment and Results of Corporate Governance Implementation
Dalam menjalankan kegiatan usahanya, BRI Finance In conducting its business activities, BRI Finance places
menempatkan tata kelola perusahaan yang baik sebagai good corporate governance as a sustainable commitment
komitmen berkelanjutan yang senantiasa diperkuat whose quality is constantly strengthened. In line with
kualitasnya. Sejalan dengan posisinya sebagai anak its position as a subsidiary of PT Bank Rakyat Indonesia
perusahaan PT Bank Rakyat Indonesia (Persero) Tbk, (Persero) Tbk, the Company routinely reviews the
Perusahaan secara rutin melakukan penelaahan atas praktik governance practices it implements. The evaluation of
tata kelola yang diterapkan. Evaluasi penerapan Good Good Corporate Governance (GCG) implementation is
Corporate Governance (GCG) dilakukan melalui metode carried out using an assessment method that combines
penilaian yang mengkombinasikan aspek kualitatif dan qualitative and quantitative aspects with the support of
kuantitatif dengan dukungan struktur serta infrastruktur adequate structures and infrastructure. To maintain the
yang memadai. Untuk menjaga objektivitas dan objectivity and independence of the assessment results,
independensi hasil penilaian, BRI Finance melaksanakan BRI Finance conducts evaluations both internally and by
evaluasi baik secara internal maupun dengan melibatkan involving competent third parties. [2-18]
pihak ketiga yang kompeten. [2-18]
Metode Penilaian Penerapan Tata Kelola Perusahaan
Corporate Governance Assessment Method
Penilaian atas pelaksanaan Tata Kelola Perusahaan Corporate Governance Assessment Method Internal
Yang Baik oleh internal Perusahaan dilakukan secara assessment of the implementation of Good Corporate
independen. Penilaian ini dilakukan dengan menggunakan Governance by the Company’s is carried out independently.
pendekatan secara Self Assessment yang mengacu kepada This assessment is carried out using a Self-Assessment
2 (dua) sifat entitas Perusahaan, yaitu sebagai perusahaan approach that refers to 2 (two) characteristics of the
pembiayaan yang memiliki kepatuhan terhadap ketentuan Company’s entity, namely as a financing company that
Otoritas Jasa Keuangan, serta sebagai bagian dari BRI complies with the provisions of the Financial Services
Group yang terikat dengan Konglomerasi Keuangan. Authority, and as part of the BRI Group which is bound by
the Financial Conglomerate.
Dalam pelaksanaannya, terdapat 3 (tiga) aspek penilaian In its implementation, there are 3 (three) aspects of
yang menjadi acuan, antara lain: assessment that become references, including:
1. Aspek Struktur Tata Kelola (Governance Structure) 1. Governance Structure Aspect
Penilaian yang dilakukan terhadap kelengkapan An assessment of the completeness of organs,
organ, struktur, dan infrastruktur untuk membangun structures, and infrastructure to build the Company’s
ketahanan Perusahaan dalam rangka menciptakan nilai resilience to create value for stakeholders to realize
bagi para pemangku kepentingan guna mewujudkan the Company’s sustainable growth ethically and with
pertumbuhan Perusahaan yang berkelanjutan secara dignity.
etika dan bermartabat.
2. Aspek Proses Tata Kelola (Governance Process) 2. Governance Process Aspect
Penilaian yang dilakukan terhadap sistem dan An assessment of effective systems and mechanisms to
mekanisme yang efektif untuk membangun ketahanan build the Company’s resilience in order to create value
Perusahaan dalam rangka menciptakan nilai bagi for stakeholders to realize the Company’s sustainable
para pemangku kepentingan guna mewujudkan growth ethically and with dignity.
pertumbuhan Perusahaan yang berkelanjutan secara
etika dan bermartabat.
3. Aspek Hasil Tata Kelola (Governance Outcome) 3. Governance Outcome Aspect
Penilaian yang dilakukan terhadap kualitas nilai, An assessment of the quality of value, achievement of
capaian hasil, dampak, dan manfaat untuk membangun results, impact, and benefits to build the Company’s
ketahanan Perusahaan dalam rangka menciptakan nilai resilience in order to create value for stakeholders to
bagi para pemangku kepentingan guna mewujudkan realize the Company’s sustainable growth ethically and
pertumbuhan Perusahaan yang berkelanjutan, dan with dignity.
bermartabat.
Penilaian Mandiri Tata Kelola Perusahaan Tahun Buku 2025
Self-Assessment of Corporate Governance Implementation for the 2025 Fiscal Year
Sepanjang tahun 2025, BRI Finance melakukan pengukuran Throughout 2025, BRI Finance measured the quality
atas kualitas pelaksanaan tata kelola perusahaan melalui of its corporate governance implementation through
proses penilaian internal yang dilakukan secara mandiri. an independent internal assessment process. The
Pengukuran tersebut bertujuan untuk memperoleh measurement aimed to obtain a comprehensive overview
gambaran menyeluruh mengenai tingkat kepatuhan dan of the level of compliance and effectiveness of the
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Tata Kelola Perusahaan
Corporate Governance
efektivitas penerapan prinsip Good Corporate Governance implementation of Good Corporate Governance (GCG)
(GCG) di lingkungan perusahaan. Seluruh proses penilaian principles within the company. The entire assessment
disusun dan dilaksanakan dengan mengacu pada kerangka process was designed and implemented with reference
pengaturan yang ditetapkan dalam Peraturan Otoritas to the regulatory framework set out in Financial Services
Jasa Keuangan (POJK) Nomor 48 Tahun 2024 tentang Tata Authority Regulation (POJK) Number 48 of 2024
Kelola Yang Baik Bagi Lembaga Pembiayaan, Perusahaan concerning Good Governance for Financing Institutions,
Modal Ventura, Lembaga Keuangan Mikro, dan Lembaga Venture Capital Companies, Microfinance Institutions, and
Jasa Keuangan Lainnya. Other Financial Services Institutions.
BRI Finance melakukan penilaian secara komprehensif yang BRI Finance conducted a comprehensive assessment
difokuskan pada 3 (tiga) aspek tata kelola perusahaan. focused on 3 (three) aspects of corporate governance.
Berdasarkan hasil penilaian yang telah dilakukan secara Based on the results of the assessment that was carried
self assessment, BRI Finance meraih predikat “2” dalam hal out through self-assessment, BRI Finance achieved the
penerapan GCG di tahun 2025. BRI Finance berkomitmen predicate “2” in terms of GCG implementation in 2025.
akan terus meningkatkan performa ini agar mendapatkan BRI Finance is committed to continuing to improve this
hasil yang lebih baik di tahun berikutnya. Berikut uraiannya: performance in order to get better results in the following
year. The description is as follows:
Hasil Penilaian Sendiri (Self Assessment)
Self-Assessment Results
Entitas Peringkat Definisi Peringkat
Entity Rating Rating Definition
Individual 2 Mencerminkan manajemen PVML telah melakukan penerapan Tata Kelola yang Baik yang
Individual secara umum baik. Hal ini tercermin dari pemenuhan yang memadai atas prinsip Tata Kelola
yang Baik. Dalam hal terdapat kelemahan dalam penerapan prinsip Tata Kelola yang Baik
maka secara umum kelemahan tersebut kurang signifikan dan dapat diselesaikan dengan
tindakan normal oleh manajemen PVML.
Reflects that PVML management has implemented Good Governance that is generally
good. This is reflected in the adequate fulfillment of Good Governance principles. In cases
where there are weaknesses in the implementation of Good Governance principles, these
weaknesses are generally insignificant and can be resolved through normal actions by PVML
management.
Kesimpulan
Summary
BRI Finance telah memiliki kebijakan internal yang mengatur terkait dengan tata kelola perusahaan yang baik termasuk
pemenuhan struktur dan komposisi sesuai dengan ketentuan yang berlaku. Perusahaan juga telah memastikan bahwa
atas pelaksanaan tugas, wewenang, dan tanggung jawab Pemegang Saham, RUPS, Dewan Komisaris, Direksi, dan
Organ Pendukung lainnya telah sesuai dengan ketentuan yang berlaku. Selain itu, pada tahun 2025 BRI Finance tidak
mendapatkan sanksi dan/atau denda dari regulator, hal tersebut menunjukan komitmen Perusahaan untuk selalu
mematuhi ketentuan regulator.
BRI Finance has internal policies governing good corporate governance, including compliance with applicable
regulations on structure and composition. The Company has also ensured that the duties, authorities, and responsibilities
of Shareholders, the GMS, the Board of Commissioners, the Board of Directors, and other supporting organs are in
accordance with applicable regulations. In addition, in 2025, BRI Finance did not receive any sanctions and/or fines from
regulators, demonstrating the Company’s commitment to always complying with regulatory requirements.
Penjelasan Peringkat Tata Kelola Perusahaan
Corporate Governance Rating Explanation
Peringkat Uraian
Rating Description
1. • Mencerminkan manajemen Perusahaan telah melakukan penerapan tata kelola perusahaan yang baik
yang secara umum sangat baik.
Reflect that the Company’s management has implemented Good Corporate Governance which is
generally very good.
• Hal ini tercermin dari pemenuhan yang sangat memadai atas prinsip tata kelola perusahaan yang baik.
This can be seen as a very adequate fulfillment of good corporate governance principles.
• Dalam hal terdapat kelemahan dalam penerapan prinsip tata kelola perusahaan yang baik maka secara
umum kelemahan tersebut tidak signifikan dan dapat segera dilakukan perbaikan oleh manajemen
Perusahaan.
If there are weaknesses in implementing the principles of Good Corporate Governance, these
weaknesses are generally insignificant and may be immediately corrected by the Company’s
management.
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Peringkat Uraian
Rating Description
• Mencerminkan manajemen Perusahaan telah melakukan penerapan tata kelola perusahaan yang baik
yang secara umum baik.
Reflect that the Company’s management has implemented Good Corporate Governance which is
generally good.
• Hal ini tercermin dari pemenuhan yang memadai atas prinsip tata kelola perusahaan yang baik.
This can be seen as an adequate fulfillment of Good Corporate Governance principles.
• Dalam hal terdapat kelemahan dalam penerapan prinsip tata kelola perusahaan yang baik maka secara
umum kelemahan tersebut cukup signifikan dan memerlukan perhatian yang cukup dari manajemen
Perusahaan.
If there are weaknesses in implementing the principles of Good Corporate Governance, these
weaknesses are generally quite significant and may require sufficient attention from the Company’s
management.
2. • Mencerminkan manajemen Perusahaan telah melakukan penerapan tata kelola perusahaan yang baik
yang secara umum cukup baik.
Reflect that the Company’s management has implemented Good Corporate Governance which is
generally quite good.
• Hal ini tercermin dari pemenuhan yang cukup memadai atas prinsip tata kelola perusahaan yang baik.
This can be seen as a sufficient fulfillment of Good Corporate Governance principles.
• Dalam hal terdapat kelemahan dalam penerapan prinsip tata kelola perusahaan yang baik maka secara
umum kelemahan tersebut cukup signifikan dan memerlukan perhatian yang cukup dari manajemen
Perusahaan.
If there are weaknesses in implementing the principles of Good Corporate Governance, these
weaknesses are generally quite significant and may require sufficient attention from the Company’s
management.
3. • Mencerminkan manajemen Perusahaan telah melakukan penerapan tata kelola perusahaan yang baik
yang secara umum kurang baik.
Reflect that the Company’s management has implemented Good Corporate Governance which is
generally not good.
• Hal ini tercermin dari pemenuhan yang kurang memadai atas prinsip tata kelola perusahaan yang baik.
This can be seen as a less than adequate fulfillment of Good Corporate Governance principles.
• Terdapat kelemahan dalam penerapan prinsip tata kelola perusahaan yang baik maka secara umum
kelemahan tersebut signifikan dan memerlukan perbaikan yang menyeluruh oleh manajemen
Perusahaan.
If there are weaknesses in implementing the principles of Good Corporate Governance, these
weaknesses are generally significant and may require comprehensive improvement by the Company’s
management.
4. • Mencerminkan manajemen Perusahaan telah melakukan penerapan tata kelola perusahaan yang baik
yang secara umum tidak baik.
Reflect that the Company’s management has implemented Good Corporate Governance which is
generally bad.
• Hal ini tercermin dari pemenuhan yang tidak memadai atas prinsip tata kelola perusahaan yang baik.
This can be seen as an inadequate fulfillment of Good Corporate Governance principles.
• Terdapat kelemahan dalam penerapan prinsip tata kelola perusahaan yang baik maka secara umum
kelemahan tersebut sangat signifikan dan sulit untuk diperbaiki oleh manajemen Perusahaan.
If there are weaknesses in implementing the principles of Good Corporate Governance, these
weaknesses are generally very significant and may be difficult to be corrected by the Company’s
management.
Rencana Pengembangan Tata Kelola Perusahaan
Corporate Governance Development Plan
BRI Finance senantiasa berkomitmen untuk memperkuat BRI Finance is committed to strengthening the
penerapan tata kelola perusahaan yang baik (Good implementation of good corporate governance (GCG)
Corporate Governance/GCG) secara berkelanjutan. Sejalan on an ongoing basis. In line with this commitment, the
dengan komitmen tersebut, Perusahaan telah menyusun Company has developed various plans to develop and
berbagai rencana pengembangan dan penyempurnaan improve GCG practices to be implemented in 2026. These
praktik GCG yang akan dilaksanakan pada tahun 2026. plans were developed based on the results of the GCG self-
Rencana ini disusun dengan mempertimbangkan hasil assessment conducted in 2025, so that the development
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Tata Kelola Perusahaan
Corporate Governance
penilaian sendiri (self assesment) GCG selama tahun plans are designed to strengthen the implementation of
2025, sehingga rencana pengembangan yang disusun good corporate governance and support the creation of
untuk memperkuat implementasi penerapan tata kelola transparent and accountable business practices that are
perusahaan yang baik serta mendukung terciptanya reflected in all of the Company’s activities.
praktik bisnis yang transparan, akuntabel, dan tercermin
dalam seluruh aktivitas Perusahaan.
Berikut rencana pengembangan penerapan GCG yang The following are the GCG implementation development
akan dilaksanakan pada tahun 2026: plans to be carried out in 2026:
a. Process a. Process
1. Penguatan penuntasan tanggung jawab kepada 1. Strengthening accountability to regulators by
Regulator dengan melaksanakan Root Cause conducting root cause analysis of cases of late
Analysis terhadap kasus keterlambatan pelaporan reporting and poor reporting quality, including
dan kelemahan kualitas pelaporan, yang mencakup appropriate action items.
action item yang sesuai.
2. Pengembangan Mekanisme Tindak Lanjut Atas 2. Developing a follow-up mechanism for recurring
Temuan Audit Yang Berulang dengan melaksanakan audit findings by conducting root cause analysis
Root Cause Analysis yang secara spesifik tertuju specifically targeting recurring findings or those with
pada kasus temuan yang masih berulang atau the highest frequency of occurrence.
memiliki frekuensi kejadian tertinggi.
3. Pengembangan mekanisme pencegahan 3. Developing a mechanism to prevent internal
penyimpangan internal dengan melakukan irregularities by conducting ongoing socialization
sosialisasi dan pembelajaran berkelanjutan atas and learning on anti-fraud culture, conducting risk-
budaya anti fraud, melaksanakan risk-based audit based audits in areas identified as red flags/high
pada area yang teridentifikasi sebagai red flag/ risk, and conducting periodic audit checks on the
berisiko tinggi, serta pemeriksaan audit berkala effectiveness of the EWS system implementation in
atas efektivitas implementasi sistem EWS dalam detecting potential fraud.
mendeteksi potensi fraud.
4. Evaluasi penggunaan Whistleblowing System 4. Evaluating the use of the Whistleblowing System
(WBS) dengan melakukan evaluasi atas kebijakan (WBS) by evaluating internal policies governing the
internal yang mengatur terkait WBS serta WBS and documenting the implementation of the
mendokumentasikan pelaksanaan evaluasi WBS di WBS evaluation in the Company.
Perusahaan.
b. Policy b. Policy
1. Pelaksanaan Monitoring Implementasi Internal 1. Monitoring of the implementation of Internal
Control Over Financial Reporting Perusahaan Anak Control Over Financial Reporting of Subsidiaries is
dilakukan dengan penyusunan ketentuan internal carried out by drafting internal provisions related to
terkait pelaksanaan ICoFR. the implementation of ICoFR.
2. Pengembangan kebijakan & dokumentasi 2. Development of policies & documentation on
penerapan Tanggung Jawab Sosial dan Lingkungan, the implementation of Social and Environmental
dengan melakukan evaluasi atas kebijakan internal Responsibility, by evaluating internal policies
yang mengatur terkait TJSL dan menyampaikan governing TJSL and submitting TJSL performance
laporan kinerja TJSL kepada Perusahaan Induk. reports to the Parent Company.
c. People c. People
1. Pelaksanaan sertifikasi audit SKAI, untuk 1. Implementation of SKAI audit certification, to
memastikan seluruh anggota SKAI telah tersertifikasi. ensure that all SKAI members are certified.
2. Penyusunan kurikulum pembelajaran tahunan 2. Preparation of an annual learning curriculum
bagi organ inti dan seluruh lini pekerja, dengan for core organs and all lines of employees, by
pelaksanaan Training Need Analysis (TNA), conducting Training Need Analysis (TNA), preparing
penyusunan kurikulum pembelajaran/catalog a learning curriculum/learning catalog, and
learning, hingga pelaksanaan evaluasi atas efektivitas evaluating the effectiveness of learning that has been
pembelajaran yang telah dilakukan oleh organ inti carried out by core organs and all employees.
dan seluruh pekerja.
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Struktur Tata Kelola Perusahaan
Corporate Governance Structure
Rapat Umum Pemegang Saham
The General Meeting of Shareholders
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Komite Pemantau Risiko Komite Produk
Risk Monitoring Committee Product Committee
Komite Nominasi & Remunerasi Komite Manajemen Aset Liabilitas (ALCO)
Remuneration & Nomination Committee Asset Liability Management Committee (ALCO)
Komite Audit Komite Pembiayaan
Audit Committee Financing Committee
Komite Pengarah Teknologi Informasi (TI)
Information Technology (IT) Steering Committee
Komite Manajemen Risiko (KMR)
Risk Management Committee (RMC)
Komite Human Capital
Human Capital Committee
Steering Committee
Pembentukan dan pengaturan struktur tata kelola di BRI The establishment and regulation of the governance
Finance disusun dengan berpedoman pada ketentuan structure at BRI Finance is based on the provisions of
Undang-Undang Nomor 40 Tahun 2007 tentang Law Number 40 of 2007 concerning Limited Liability
Perseroan Terbatas. Berdasarkan ketentuan tersebut, Companies. Based on these provisions, the corporate
sistem tata kelola perusahaan di BRI Finance dijalankan governance system at BRI Finance is implemented
melalui tiga organ utama, yakni Rapat Umum Pemegang through three main organs, namely the General Meeting
Saham (RUPS), Dewan Komisaris, dan Direksi. Masing- of Shareholders (GMS), the Board of Commissioners, and
masing organ memiliki peran dan tanggung jawab yang the Board of Directors. Each organ has complementary
saling melengkapi dalam mendukung pengelolaan roles and responsibilities in supporting the management
dan pengawasan perusahaan, dengan uraian singkat and supervision of the company, with a brief description of
pelaksanaan fungsinya sebagai berikut: [2-9] their functions as follows: [2-9]
1. Rapat Umum Pemegang Saham (RUPS) 1. General Meeting of Shareholders (GMS)
Merupakan organ Perusahaan yang berperan untuk It is a Company organ whose role is the main
pengambil keputusan utama dalam BRI Finance yang decisionmaker in BRI Finance which is not delegated
tidak didelegasikan kepada Dewan Komisaris dan to the Board of Commissioners and Board of Directors
Direksi dan merupakan wadah bagi pemegang saham and is a forum for shareholders to decide on the policy
dalam menentukan arah kebijakan dan jalannya BRI direction and the future course of BRI Finance.
Finance kedepannya.
2. Dewan Komisaris 2. Board of Commissioners
Merupakan organ Perusahaan yang menjalankan fungsi It is a Company organ that supervises BRI Finance
sebagai pengawas atas kebijakan pengelolaan BRI management policies, conformity of BRI Finance
Finance, kesesuaian pengelolaan BRI Finance terhadap management to business plans, as well as providing
rencana bisnis, serta memberi nasihat dan arahan advice and direction to the Board of Directors in the
kepada Direksi dalam pengoperasian Perusahaan atas Company’s operations based on the principles of Good
dasar prinsip-prinsip tata kelola Perusahaan yang baik. Corporate Governance.
3. Direksi 3. Board of Directors
Merupakan pihak pengelola BRI Finance yang memiliki It is the manager of the Company who has full authority
wewenang dan tanggung jawab penuh, sesuai dengan and responsibility in accordance with the purposes and
maksud dan tujuan Perusahaan serta mewakili objectives of the Company, both inside and outside the
Perusahaan, baik di dalam maupun di luar pengadilan court, following the Company’s Articles of Association.
sesuai dengan ketentuan Anggaran Dasar Perusahaan. The Board of Directors makes key decisions regarding
Direksi membuat Keputusan kunci mengenai its management policies in accordance with the
kebijakan manajemennya untuk kepentingan terbaik
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Tata Kelola Perusahaan
Corporate Governance
dari Perusahaan dan para pemegang sahamnya dan Company’s interests and its shareholders and must
harus secara efektif mengawasi manajemen melalui effectively supervise management through Good
implementasi tata kelola Perusahaan yang baik. Corporate Governance implementation.
Masing-masing organ utama BRI Finance melaksanakan Each of BRI Finance’s main organs carries out its functions
fungsi berdasarkan peraturan perundang-undangan, based on laws and regulations, BRI Finance’s Articles of
Anggaran Dasar BRI Finance, serta ketentuan lainnya, Association, as well as other provisions, implemented
diterapkan atas dasar prinsip independensi semata mata based on the principle of independence solely for the
demi kepentingan Perusahaan. Selain itu, Dewan Komisaris interests of the Company. In addition, the Board of
dan Direksi selaku organ utama, memiliki organ-organ Commissioners and the Board of Directors as the main
pendukung yang disebut komite. BRI Finance memiliki organs, have supporting organs called committees. BRI
Komite Pemantau Risiko, Komite Nominasi dan Remunerasi, Finance has a Risk Monitoring Committee, Nomination and
dan Komite Audit yang berada di bawah Dewan Komisaris. Remuneration Committee, and Audit Committee under
Sedangkan untuk Komite yang berada di bawah Direksi the Board of Commissioners. Meanwhile, the Committees
meliputi Komite Kepatuhan, Komite Manajemen Aset under the Board of Directors include the Compliance
Liabilitas (ALCO), Komite Pembiayaan, Komite Pengarah Committee, Asset Liability Management Committee
Teknologi Informasi (TI), Komite Manajemen Risiko (RMC), (ALCO), Financing Committee, Information Technology (IT)
Komite Produk, Komite Human Capital, dan Steering Steering Committee, Risk Management Committee (RMC),
Committee Project Management Office (SteerCo PMO). Product Committee, Human Capital Committee, and
Semua komite-komite tersebut akan dijelaskan lebih lanjut Steering Committee Project Management Office (SteerCo
pada bagiannya masing-masing di Buku Laporan Tahunan PMO). All of these committees will be further explained
dan Keberlanjutan ini, pada bab Tata Kelola Perusahaan in their respective sections in this Annual Report and
bagian organ-organ terkait. Sustainability Report, in the Corporate Governance chapter
of the related organs.
Rapat Umum Pemegang Saham (RUPS)
General Meeting of Shareholders (GMS)
Rapat Umum Pemegang Saham (RUPS) merupakan The General Meeting of Shareholders (GMS) is the highest
organ Perusahaan yang memiliki kewenangan tertinggi authority within a corporation for making decisions on
dalam pengambilan keputusan bagi pemegang saham. behalf of shareholders. Through the GMS, shareholders can
Melalui RUPS, para pemegang saham dapat menggunakan exercise their rights, including expressing their opinions and
hak-haknya, termasuk menyampaikan pendapat dan asking questions, as long as they are in accordance with
mengajukan pertanyaan, sepanjang sesuai dengan the Company’s Articles of Association and the applicable
Anggaran Dasar Perusahaan serta ketentuan peraturan laws and regulations as stipulated in Law Number 40 of
perundang-undangan yang berlaku sebagaimana diatur 2007 concerning Limited Liability Companies.
dalam Undang-Undang Nomor 40 Tahun 2007 tentang
Perseroan Terbatas.
Dalam struktur tata kelola BRI Finance, RUPS berperan Within the governance structure of BRI Finance, the GMS
sebagai forum utama untuk membahas dan menetapkan serves as the main forum for discussing and determining
kebijakan strategis perusahaan, khususnya yang berkaitan the company’s strategic policies, particularly those related
dengan pengelolaan usaha dan permodalan. Setiap to business management and capital. Every decision made
keputusan yang diambil dalam RUPS dilakukan secara in the GMS is carried out transparently, objectively, and
transparan, objektif, dan berorientasi pada kepentingan with a focus on the long-term interests of the company.
jangka panjang perusahaan. Melalui mekanisme ini, Through this mechanism, shareholders play an important
pemegang saham memiliki peran penting dalam penetapan role in determining the direction of the business, the use of
arah bisnis, penggunaan laba, serta pengambilan profits, and other strategic decisions that have a significant
keputusan strategis lainnya yang berdampak signifikan impact on the company’s sustainability.
terhadap keberlangsungan perusahaan.
Pemegang Saham Utama dan Pengendali
Major and Controlling Shareholders
PT. Bank Rakyat Indonesia (Persero) Tbk memiliki kendali PT. Bank Rakyat Indonesia (Persero) Tbk has full control
penuh dengan kepemilikan saham mayoritas mencapai with majority share ownership reaching 99.88% of the
99,88% saham Perusahaan. Oleh karena itu, PT Bank Company’s shares. Therefore, PT Bank Rakyat Indonesia
Rakyat Indonesia (Persero) Tbk sebagai badan hukum (Persero) Tbk as a legal entity that legally owns the
yang secara sah memiliki saham mayoritas Perusahaan, majority shares of the Company makes it the Major and
menjadikannya Pemegang Saham Utama dan Pengendali Controlling Shareholder of the Company, in accordance
Perusahaan, dengan memenuhi kepatuhan terhadap with applicable laws and regulations and the Company’s
peraturan perundang-undangan yang berlaku dan Articles of Association.
Anggaran Dasar Perusahaan.
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Hak, Wewenang dan Tanggung Jawab Pemegang Saham
Rights, Authorities, and Responsibilities of Shareholders
Hak Pemegang Saham
Shareholder Rights
Pemegang saham memiliki hak-hak dasar yang harus Shareholders have basic rights that must be protected and
dilindungi dan difasilitasi penggunaannya oleh Perusahaan. facilitated by the Company. The rights of shareholders are
Hak pemegang saham adalah sebagai berikut: as follows:
1. Hak dasar Pemegang Saham harus mencakup antara 1. The basic rights of Shareholders should include, among
lain hak untuk: others, the right to:
a. Dicatat kepemilikan sahamnya di Daftar Pemegang a. Have their share ownership recorded in the
Saham Perusahaan; Company’s Register of Shareholders;
b. Menghibahkan atau mentransfer saham; b. Grant or transfer shares;
c. Memperoleh secara teratur, akurat dan tepat waktu c. Obtain regular, accurate, and timely relevant material
informasi material yang relevan tentang Perusahaan; information about the Company;
d. Berpartisipasi dan memberikan suara dalam d. Participate and vote in the GMS; and
RUPS; dan
e. Memperoleh bagian laba Perusahaan melalui RUPS. e. Obtain a share of the Company’s profits through
the GMS.
2. Pemegang Saham harus diberikan informasi yang cukup 2. Shareholders must be provided with sufficient
untuk dan berhak dalam menyetujui atau menolak serta information and have the right to approve or reject and
berpartisipasi dalam pengambilan keputusan tentang participate in decision-making on fundamental changes
perubahan yang fundamental seperti: such as:
a. Perubahan anggaran dasar Perusahaan; a. Changes to the Company’s Articles of Association;
b. Pembagian tanggung jawab antar anggota Dewan; b. Distribution of responsibilities between Board
members;
c. Perubahan struktur permodalan; c. Changes to the capital structure;
d. Pelaksanaan transaksi seperti merger d. Implementation of transactions such as mergers,
(penggabungan), konsolidasi (peleburan), akuisisi consolidations, acquisitions, and liquidations;
(pengambilalihan) dan likuidasi;
e. Pembayaran dividen; e. Dividend Payment;
f. Perubahan komposisi Dewan Komisaris dan f. Changes in the Board of Commissioners and Board
Direksi; dan of Directors composition; and
g. Lain-lain yang harus diputuskan dalam RUPS. g. Other matters which must be decided at the GMS.
3. Pemegang Saham harus memiliki kesempatan untuk 3. Shareholders must have the opportunity to participate
berpartisipasi secara efektif dalam memberikan effectively in voting at the GMS, as well as the right to
suara di RUPS, serta berhak untuk memperoleh obtain information about the rules of the GMS including
informasi tentang aturan RUPS termasuk prosedur voting procedures:
pemberian suara:
a. Pemegang Saham harus diberi informasi yang a. Shareholders must be provided with sufficient and
cukup dan tepat waktu tentang tanggal, tempat dan timely information about the date, place, and agenda
agenda RUPS; dan of the GMS; and
b. Pemegang Saham memiliki kesempatan dalam batas b. Shareholders have the opportunity, within reasonable
kewajaran, untuk: limits, to:
1) Mengajukan pertanyaan dalam RUPS, termasuk 1) Raise questions at the GMS, including questions
pertanyaan yang berkaitan dengan hasil audit relating to the results of the annual external
eksternal tahunan; dan audit; and
2) Memasukkan mata acara ke dalam agenda RUPS.
2) Put items on the agenda of the GMS.
Wewenang Pemegang Saham
Shareholders Authority
Pemegang saham memiliki wewenang sebagai berikut: Shareholders are authorized to:
a. Mengangkat dan memberhentikan Anggota Dewan a. Appoint and dismiss members of the Company’s Board
Komisaris dan Direksi Perusahaan, termasuk of Commissioners and Board of Directors, including
menetapkan Komisaris Independen sesuai ketentuan appointing Independent Commissioners in accordance
yang berlaku; with applicable regulations;
b. Menetapkan Indikator Pencapaian Kinerja (Key b. Determine the Key Performance Indicators of the Board
Performance Indicators) Dewan Komisaris berdasarkan of Commissioners based on proposals from the Board
usulan dari Dewan Komisaris; of Commissioners;
c. Menetapkan pembagian tugas dan wewenang setiap c. Determine the division of duties and authority of each
Anggota Direksi. Dalam hal RUPS tidak menetapkan Member of the Board of Directors. In the event that
pembagian tugas dan wewenang maka pembagian the GMS does not determine the division of duties and
tugas dan wewenang di antara Direksi ditetapkan authorities, the division of duties and authorities among
berdasarkan keputusan Rapat Direksi; the Directors shall be determined based on the decision
of the Board of Directors Meeting;
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Tata Kelola Perusahaan
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d. Menyetujui dan mengesahkan perhitungan tahunan d. Approve and ratify the annual accounts consisting of
yang terdiri neraca dan perhitungan laba rugi, laporan balance sheet and profit and loss account, annual report
tahunan mengenai keadaan dan jalannya Perusahaan; on the condition and course of the Company;
e. Menetapkan gaji, tunjangan, fasilitas, dan honorarium e. Determine the salary, allowances, facilities, and
Dewan Komisaris dan Direksi; honorarium of the Board of Commissioners and Board
of Directors;
f. Menetapkan penggunaan laba dan keputusan RUPS f. Determine the use of profit and the GMS decision must
tersebut harus disetujui oleh pemegang saham; be approved by the shareholders;
g. Menetapkan Kantor Akuntan Publik; dan g. Determining the Public Accountant Office; and
h. Memutuskan hal-hal lain yang menjadi kewenangan h. Deciding other matters which become the authority of
RUPS sesuai dengan Anggaran Dasar Perusahaan dan the GMS in accordance with the Company’s Articles of
peraturan perundang-undangan. Association and laws and regulations.
Tanggung Jawab Pemegang Saham
Shareholders Responsibilities
Adapun tanggung jawab pemegang saham adalah sebagai Shareholders have the following responsibilities:
berikut:
a. Pemegang Saham melaksanakan GCG sesuai dengan a. Shareholders shall implement GCG in accordance with
wewenang dan tanggung jawabnya; their authority and responsibility;
b. Pemegang Saham harus tunduk pada Anggaran Dasar b. Shareholders must comply with the Articles of
dan semua keputusan yang diambil dengan sah dalam Association and all resolutions lawfully adopted in the
RUPS serta peraturan perundang-undangan yang GMS as well as the prevailing laws and regulations;
berlaku;
c. Pemegang Saham tidak diperkenankan mencampuri c. Shareholders are not allowed to interfere with the
kegiatan operasional Perusahaan yang menjadi Company’s operational activities which are the
tanggung jawab Direksi sesuai dengan Anggaran Dasar responsibility of the Board of Directors in accordance
Perusahaan dan peraturan perundang-undangan yang with the Company’s Articles of Association and
berlaku; prevailing laws and regulations;
d. Pemegang Saham memiliki tanggung jawab untuk d. Shareholders have the responsibility to encourage the
mendorong pelaksanaan Prinsip GCG dalam proses implementation of GCG Principles in the process of
pengelolaan Perusahaan; dan managing the Company; and
e. Pemegang Saham ikut bertanggung jawab untuk e. Shareholders are also responsible for maintaining the
menjaga kesinambungan kelangsungan usaha continuity of the Company’s business continuity and
Perusahaan dan pencapaian tujuan Perusahaan. achieving the Company’s objectives.
Mekanisme Pelaksanaan Rapat Umum Pemegang Saham (RUPS)
General Meeting of Shareholder (GMS) Mechanism
Mengacu pada ketentuan Pasal 10 Anggaran Dasar Based on the provisions of Article 10 of the Company’s
Perusahaan, RUPS yang dapat diselenggarakan oleh Articles of Association, the GMS consists of the Annual
Perusahaan terdiri dari RUPS Tahunan dan RUPS Luar GMS and Extraordinary GMS, namely GMS other than the
Biasa, yaitu RUPS selain daripada RUPS Tahunan yang Annual GMS which are held at any time based on need.
diadakan sewaktu-waktu berdasarkan kebutuhan.
1. RUPS Tahunan (RUPST) 1. Annual GMS (AGMS)
Diselenggarakan tiap tahun, paling lambat 6 (enam) Annual GMS Held annually, at the latest 6 (six) months
bulan setelah tahun buku Perusahaan ditutup. Dalam after the Company’s fiscal year is closed. In the Annual
RUPS Tahunan Tahun 2025 diputuskan agenda-agenda GMS in 2025, the following agendas are decided:
sebagai berikut:
a. Persetujuan Laporan Tahunan dan Pengesahan a. Approval of the Annual Report and Ratification of
Laporan Keuangan Perusahaan, Persetujuan Laporan the Company’s Financial Statements, Approval of the
Tugas Pengawasan Dewan Komisaris dan Pelunasan, Board of Commissioners’ Supervisory Duties Report
Pembebasan Tanggung Jawab Sepenuhnya kepada and Payment, Full Release of Responsibility to the
Direksi atas Tindakan Pengurusan Perusahaan Board of Directors for the Company’s Management
dan Dewan Komisaris atas Tindakan Pengawasan Actions and the Board of Commissioners for the
Perusahaan yang Telah Dijalankan; Company’s Supervisory Actions that Have Been
Executed;
b. Penetapan Penggunaan Laba Bersih Perusahaan; b. Determination of the Company’s Net Profit Usage;
c. Penetapan Remunerasi (gaji, honorarium, fasilitas c. Determination of Remuneration (salary, honorarium,
dan tunjangan) untuk Tahun 2025 serta Tantiem facilities and allowances) for 2025 and Tantiem for
untuk Tahun Buku 2024, bagi Direksi dan Dewan the 2024 Fiscal Year, for the Board of Directors and
Komisaris; Board of Commissioners;
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d. Penunjukan Akuntan Publik Untuk Mengaudit d. Appointment of a Public Accountant to Audit the
Laporan Keuangan Perusahaan yang sedang berjalan Company’s ongoing Financial Statements based
berdasarkan usulan dari Dewan Komisaris atau on a proposal from the Board of Commissioners or
memberikan kuasa kepada Dewan Komisaris untuk authorize the Board of Commissioners to appoint a
menetapkan Kantor Akuntan Publik; Public Accounting Firm;
e. Persetujuan Perubahan Alamat Kantor Pusat e. Approval of Change of Address of the Company’s
Perusahaan; Head Office;
f. Laporan Realisasi Penggunaan Dana Hasil Penawaran f. Report on the Realization of the Use of Proceeds
Umum Obligasi I Tahun 2022 dan Obligasi II from the Public Offering of Bonds I in 2022 and
Perusahaan Tahun 2023; dan Bonds II in 2023; and
g. Hal-hal lain yang perlu persetujuan RUPS untuk g. Other matters which require approval from the GMS
kepentingan Perusahaan dengan tidak mengurangi for the Company’s interests without prejudice to the
ketentuan dalam Anggaran Dasar. provisions in the Articles of Association.
2. RUPS Luar Biasa (RUPSLB) 2. Extraordinary GMS (EGMS)
Dapat diadakan sewaktu-waktu jika dipandang perlu Can be held at any time if deemed necessary by
oleh Direksi, Dewan Komisaris atau Pemegang Saham the Board of Directors, Board of Commissioners or
untuk menetapkan hal-hal yang tidak dilakukan atau Shareholders to determine matters that are not carried
diputus dalam RUPS Tahunan. out or decided in the Annual GMS.
Pelaksanaan Rapat Umum Pemegang Saham (RUPS)
General Meeting of Shareholder (GMS) Implementation
Selama periode tahun 2025, BRI Finance menyelenggarakan During the 2025 period, BRI Finance held 1 (one) time GMS
RUPS sebanyak 1 (satu) kali dengan jumlah masing-masing as follows:
RUPS yang diselenggarakan sebagai berikut:
1. RUPS Tahunan diselenggarakan pada 30 Juni 2025 1. The Annual GMS was held on June 30, 2025 with Deed
melalui Akta Nomor 16 mengenai Rapat Umum No. 16 on the General Meeting of Shareholders of PT BRI
Pemegang Saham PT BRI Multifinance Indonesia. Multifinance Indonesia.
Pada tahun 2025, Perusahaan tidak menyelenggarakan In 2025, the Company did not hold an Extraordinary
Rapat Umum Pemegang Saham Luar Biasa (RUPSLB). General Meeting of Shareholders (EGMS). Therefore, no
Oleh karena itu, informasi terkait tidak disajikan dalam related information is presented in this report.
laporan ini.
Hasil Keputusan Rapat Umum Pemegang Saham Tahunan (RUPST)
Resolutions of the Annual General Meeting of Shareholder (AGMS)
Agenda dan keputusan RUPS Tahunan Perusahaan tahun The agenda and resolutions of the Company’s Annual GMS
2025 adalah sebagai berikut: in 2024 are as follows:
Mata Acara Persetujuan Laporan Tahunan dan Pengesahan laporan keuangan Perusahaan serta persetujuan
Rapat Ke-1 Laporan Tugas Pengawasan Dewan Komisaris Tahun Buku 2024, sekaligus pemberian pelunasan
1st Meeting dan pembebasan tanggung jawab sepenuhnya (“volledig acquit et de charge”) kepada Direksi atas
Agenda tindakan Pengurusan Perusahaan dan Dewan Komisaris atas tindakan pengawasan Perusahaan yang
telah dijalankan selama Tahun Buku 2024.
Approval of the Annual Report and Ratification of the Company's financial statements as well as
approval of the Board of Commissioners' Supervisory Report for the 2024 Fiscal Year, as well as the
granting of full discharge and release of liability (“volledig acquit et de charge”) to the Board of
Directors for the management of the Company and the Board of Commissioners for the supervision
of the Company carried out during the 2024 Fiscal Year.
Keputusan 1. Menyetujui Laporan Tahunan Perusahaan termasuk Laporan Tugas Pengawasan Dewan Komisaris
Rapat Perusahaan untuk Tahun Buku 2024 yang berakhir pada tanggal 31 Desember 2024.
Meeting Approving the Company’s Annual Report, including the Supervisory Report of the Company’s
Resolution Board of Commissioners for the 2024 Fiscal Year ending on December 31, 2024.
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Tata Kelola Perusahaan
Corporate Governance
2. Mengesahkan Laporan Keuangan Perusahaan untuk Tahun Buku 2024 yang berakhir pada
tanggal 31 Desember 2024 yang telah diaudit oleh Kantor Akuntan Publik Purwantono, Sungkoro
& Surja (firma anggota jaringan Ernst & Young Global) sesuai Laporan Nomor 00244/2.1032/
AU.1/09/07032/1/III/2025 tanggal 19 Maret 2025 dengan opini wajar dalam semua hal yang
material.
Approving the Company’s Financial Statements for the 2024 Fiscal Year ending on December
31, 2024, which have been audited by Public Accounting Firm Purwantono, Sungkoro & Surja
(a member firm of the Ernst & Young Global network) in accordance with Report Number
00244/2.1032/AU.1/09/07032/1/III/2025 dated March 19, 2025, with an unqualified opinion in all
material respects.
3. Dengan telah disetujuinya Laporan Tahunan Perusahaan termasuk Laporan Tugas Pengawasan
Dewan Komisaris, dan disahkannya Laporan Keuangan Perusahaan seluruhnya untuk Tahun Buku
2024 yang berakhir pada tanggal 31 Desember 2024, maka RUPS memberikan pelunasan dan
pembebasan tanggung jawab sepenuhnya (volledig acquit et de charge) kepada seluruh anggota
Direksi atas tindakan pengurusan Perusahaan dan kepada seluruh anggota Dewan Komisaris atas
tindakan pengawasan Perusahaan yang telah dijalankan selama Tahun Buku 2024 yang berakhir
pada tanggal 31 Desember 2024, sepanjang tindakan tersebut bukan merupakan tindak pidana
dan tercermin dalam laporan tersebut di atas.
With the approval of the Company's Annual Report, including the Supervisory Board's Supervisory
Report, and the ratification of the Company's Financial Statements for the 2024 Fiscal Year ending
on December 31, 2024, the GMS grants full discharge and release of liability (volledig acquit et
de charge) to all members of the Board of Directors for their management of the Company and
to all members of the Board of Commissioners for their supervision of the Company during the
2024 Fiscal Year ending on December 31, 2024, insofar as such actions do not constitute criminal
offenses and are reflected in the aforementioned reports.
Realisasi Laporan Tahunan dan Laporan Keuangan telah disetujui oleh Dewan Komisaris dan Direksi Perusahaan.
Realization Kedua laporan tersebut telah dilaporkan kepada regulator sesuai dengan ketentuan yang berlaku.
The Annual Report and Financial Statements have been approved by the Company's Board of
Commissioners and Board of Directors. Both reports have been submitted to the regulators in
accordance with applicable regulations.
Mata Acara Penetapan Penggunaan Laba Bersih Perusahaan untuk Tahun Buku 2024.
Rapat Ke-2 Determination of the Use of the Company's Net Profit for the 2024 Fiscal Year.
2nd Meeting
Agenda
Keputusan Menyetujui penggunaan Laba Bersih Perusahaan untuk Tahun Buku 2024 sebesar
Rapat Rp103.904.364.077,34,- (seratus tiga miliar sembilan ratus empat juta tiga ratus enam puluh empat
Meeting ribu tujuh puluh tujuh koma tiga puluh empat Rupiah) dengan pembagian sebagai berikut:
Resolution Approving the use of the Company's Net Profit for the 2024 Fiscal Year amounting to
Rp103,904,364,077.34 (one hundred three billion nine hundred four million three hundred sixty-four
thousand seventy-seven point thirty-four Rupiah) with the following distribution:
1. Sebesar 100% (seratus persen) atau sebesar Rp103.904.364.077,34,- (seratus tiga miliar sembilan
ratus empat juta tiga ratus enam puluh empat ribu tujuh puluh tujuh koma tiga puluh empat
Rupiah) dari laba bersih Perusahaan digunakan sebagai laba ditahan (saldo laba yang belum
ditentukan penggunaannya).
100% (one hundred percent) or Rp103,904,364,077.34 (one hundred three billion nine hundred
four million three hundred sixty-four thousand seventy-seven point thirty-four Rupiah) of the
Company's Net Profit is used as retained earnings (balance of profit whose use has not been
determined).
2. Tidak dilakukan pembagian Dividen atas Laba Bersih Setelah Pajak Perusahaan tahun buku 2024.
No dividends will be distributed from the Company's net profit after tax for the 2024 fiscal year.
Realisasi Perusahaan telah merealisasikan porsi Laba sebagai cadangan wajib dan laba ditahan.
Realization The company has realized a portion of its profits as mandatory reserves and retained earnings.
Mata Acara Penetapan Gaji/Honorarium berikut Fasilitas dan Tunjangan Tahun Buku 2025, serta tantiem atas
Rapat Ke-3 kinerja tahun buku 2024, untuk Direksi dan Dewan Komisaris Perusahaan.
3rd Meeting Determination of Salaries/Honoraria, Facilities, and Allowances for Fiscal Year 2025, as well as
Agenda bonuses for performance in fiscal year 2024, for the Company's Board of Directors and Board of
Commissioners.
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Keputusan 1. Menyetujui pemberian wewenang dan kuasa kepada Dewan Komisaris Perusahaan dengan terlebih
Rapat dahulu mendapat persetujuan PT Bank Rakyat Indonesia (Persero) Tbk. sebagai Pemegang
Meeting Saham Mayoritas Perusahaan, untuk menetapkan besarnya gaji/honorarium berikut fasilitas dan
Resolution tunjangan untuk Tahun 2025 bagi Direksi dan Dewan Komisaris Perusahaan.
To approve the granting of authority and power to the Board of Commissioners of the Company,
with the prior approval of PT Bank Rakyat Indonesia (Persero) Tbk. as the Majority Shareholder of
the Company, to determine the amount of salaries/honoraria, facilities, and allowances for the year
2025 for the Board of Directors and Board of Commissioners of the Company.
2. Menyetujui pemberian wewenang dan kuasa kepada Dewan Komisaris Perusahaan dengan terlebih
dahulu mendapat persetujuan PT Bank Rakyat Indonesia (Persero) Tbk. sebagai Pemegang Saham
Mayoritas Perusahaan, untuk menetapkan besarnya Tantiem untuk Tahun Buku 2024 bagi Direksi
dan Dewan Komisaris, dengan memperhatikan kondisi keuangan Perusahaan.
Approving the granting of authority and power to the Board of Commissioners of the Company,
with the prior approval of PT Bank Rakyat Indonesia (Persero) Tbk. as the Majority Shareholder
of the Company, to determine the amount of bonuses for the 2024 Fiscal Year for the Board of
Directors and Board of Commissioners, taking into account the financial condition of the Company.
Realisasi Penetapan remunerasi bagi Direksi dan Dewan Komisaris telah ditetapkan dan diberikan sesuai
Realization dengan hasil keputusan yang ditetapkan.
The remuneration for the Board of Directors and Board of Commissioners has been determined and
granted in accordance with the decision made.
Mata Acara Penunjukan Akuntan Publik/Kantor Akuntan Publik untuk Mengaudit Laporan Keuangan Perusahaan
Rapat Ke-4 Tahun Buku 2025.
4th Meeting Appointment of Public Accountant/Public Accounting Firm to Audit the Company's Financial
Agenda Statements for the 2025 Fiscal Year.
Keputusan 1. Menyetujui penunjukan Purwantono, Sungkoro & Surja (firma anggota jaringan Ernst & Young
Rapat Global) sebagai Kantor Akuntan Publik yang akan mengaudit Laporan Keuangan Perusahaan
Meeting Tahun Buku 2025.
Resolution Approve the appointment of Puwantono, Sungkoro & Surja (a member firm of the Ernst & Young
Global network) as the Public Accounting Firm that will audit the Company's Financial Statements
for the 2025 Fiscal Year.
2. Menyetujui pemberian wewenang dan kuasa kepada Dewan Komisaris untuk melakukan:
Approving the granting of authority and power to the Board of Commissioners to perform:
a. Penunjukan Akuntan Publik dan/atau Kantor Akuntan Publik untuk melakukan audit atas
Laporan Keuangan Perusahaan periode lainnya pada Tahun Buku 2025 (dua ribu dua puluh
lima) untuk tujuan dan kepentingan Perusahaan; dan
Appointment of a Public Accountant and/or Public Accounting Firm to audit the Company's
Financial Statements for other periods in the 2025 (two thousand twenty-five) Fiscal Year for
the purposes and interests of the Company; and
b. Penetapan imbalan jasa audit dan persyaratan lainnya bagi Akuntan Publik dan/atau Kantor
Akuntan Publik tersebut, serta menunjuk Akuntan Publik dan/atau Kantor Akuntan Publik
Pengganti dalam hal KAP Purwantono, Sungkoro & Surja (firma anggota jaringan Ernst &
Young Global), karena sebab apapun, tidak dapat menyelesaikan audit Laporan Keuangan
Perusahaan Tahun Buku 2025 dan/atau periode lainnya pada Tahun Buku 2025, termasuk
menetapkan imbalan jasa audit dan persyaratan lainnya bagi Akuntan Publik dan/atau Kantor
Publik Pengganti tersebut.
Determination of audit fees and other requirements for Public Accountants and/or Public
Accounting Firms, as well as appointment of a Replacement Public Accountant and/or Public
Accounting Firm in the event that KAP Purwantono, Sungkoro & Surja (a member firm of
the Ernst & Young Global network), for any reason, is unable to complete the audit of the
Company's Financial Statements for the 2025 Fiscal Year and/or other periods in the 2025
Fiscal Year, including determining the audit fees and other requirements for the replacement
Public Accountant and/or Public Accounting Firm.
Realisasi Laporan keuangan (audited) periode 31 Desember 2024 telah selesai dilakukan dan disahkan dengan
Realization menggunakan Kantor Akuntan Publik Purwantono, Sungkoro & Surja.
The financial statements (audited) for the period ending December 31, 2024 have been completed
and approved by the public accounting firm Purwantono, Sungkoro & Surja.
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Tata Kelola Perusahaan
Corporate Governance
Mata Acara Pengukuhan Pemberlakukan Peraturan Menteri BUMN No. PER-2/MBU/03/2023 Tentang Pedoman
Rapat Ke-5 Tata Kelola dan Kegiatan Korporasi Signifikan Badan Usaha Milik Negara.
5th Meeting Enforcement of Minister of State-Owned Enterprises Regulation No. PER-2/MBU/03/2023 on
Agenda Corporate Governance Guidelines and Significant Corporate Activities of State-Owned Enterprises
Keputusan 1. Mengukuhkan pemberlakuan Peraturan Menteri BUMN No. PER2/MBU/03/2023 Tentang Pedoman
Rapat Tata Kelola dan Kegiatan Korporasi Signifikan Badan Usaha Milik Negara serta perubahannya
Meeting dikemudian hari;
Resolution Confirming the enactment of Minister of State-Owned Enterprises Regulation No. PER2/
MBU/03/2023 concerning Guidelines for Corporate Governance and Significant Corporate
Activities of State-Owned Enterprises and any future amendments thereto;
2. Memberikan wewenang kepada Direksi Perusahaan untuk menindaklanjuti implementasi Peraturan
Menteri BUMN Nomor PER-2/MBU/03/2023 tanggal 24 Maret 2023 tentang Pedoman Tata
Kelola dan Kegiatan Korporasi Signifikan Badan Usaha Milik Negara terhadap Anggaran Dasar
Perusahaan dan/atau kebijakan Perusahaan yang mengatur tentang Tata Kelola Perusahaan
dengan memperhatikan prinsip-prinsip tata kelola perusahaan yang baik (Good Corporate
Governance) dan peraturan serta ketentuan yang berlaku bagi Perusahaan.
Authorizing the Company's Board of Directors to follow up on the implementation of Minister
of State-Owned Enterprises Regulation Number PER-2/MBU/03/2023 dated March 24, 2023
concerning Guidelines for Corporate Governance and Significant Corporate Activities of State-
Owned Enterprises in relation to the Company's Articles of Association and/or Company policies
governing Corporate Governance, taking into account the principles of good corporate governance
and the rules and regulations applicable to the Company.
Realisasi Pengukuhan Pemberlakukan Peraturan Menteri BUMN No PER-2/MBU/03/2023 Tentang Pedoman
Realization Tata Kelola dan Kegiatan Korporasi Signifikan Badan Usaha Milik Negara telah dilakukan.
The enactment of Minister of State-Owned Enterprises Regulation No. PER-2/MBU/03/2023
concerning Guidelines for Corporate Governance and Significant Corporate Activities of State-Owned
Enterprises has been confirmed.
Mata Acara Perubahan Susunan Pengurus Perusahaan.
Rapat Ke-6 Changes in the Composition of the Company's Management.
6th Meeting
Agenda
Keputusan Keputusan sesuai dengan surat yang disampaikan oleh PT Bank Rakyat Indonesia (Persero) Tbk.
Rapat sebagai Pemegang Saham Pengendali.
Meeting The decision is in accordance with the letter submitted by PT Bank Rakyat Indonesia (Persero) Tbk.
Resolution as the Controlling Shareholder.
Realisasi Perubahan Susunan Pengurus Perusahaan telah ditetapkan sesuai dengan keputusan pemegang
Realization saham.
Changes to the Company's Management Structure have been determined in accordance with
shareholder decisions.
Keputusan RUPS Tahun Sebelumnya
Resolutions of GMS in the Previous Year
Mata Acara Persetujuan Laporan Tahunan Perusahaan Tahun Buku 2023, termasuk Pengesahan Laporan
Rapat Ke-1 Keuangan Perusahaan dan Laporan Tugas Pengawasan Dewan Komisaris Perusahaan Tahun Buku
1st Meeting 2023 serta Pemberian Pelunasan dan Pembebasan Tanggung Jawab Sepenuhnya (“volledig acquit
Agenda et de charge”) kepada Direksi dan Dewan Komisaris Perusahaan atas Tindakan Pengurusan dan
Pengawasan yang Dijalankan Selama Tahun Buku 2023.
Approval of the Company’s Annual Report for the 2023 Fiscal Year, including Ratification of the
Company’s Financial Statements and the Report on the Supervisory Duties of the Company’s Board of
Commissioners for the 2023 Fiscal Year and Granting of Full Release and Discharge of Responsibility
(“volledigg acquit et de charge”) to the Company’s Board of Directors and Board of Commissioners
for the Management and Supervisory Actions Carried Out During the 2023 Fiscal Year.
Keputusan 1. Menyetujui Laporan Tahunan Perusahaan, termasuk Laporan Tugas Pengawasan yang telah
Rapat dilaksanakan Dewan Komisaris untuk Tahun Buku 2023 yang berakhir pada tanggal tiga puluh
Meeting satu Desember tahun dua ribu dua puluh tiga (31-12-2023);
Resolution Approve the Company’s Annual Report, including the Report on Supervisory Duties carried out by
the Board of Commissioners for the 2023 Fiscal Year ending on December 31, two thousand and
twenty-three (12-31-2023);
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2. Mengesahkan Laporan Keuangan Perusahaan untuk tahun buku yang berakhir pada tanggal
tiga puluh satu Desember tahun dua ribu dua puluh tiga (31-12-2023) yang telah diaudit oleh
Purwantono, Sungkoro & Surja (firma anggota jaringan Ernst & Young Global) sesuai Laporan No.
00186.2.1032/AU.1/09/0703-1/1/III/2024, tanggal delapan Maret tahun dua ribu dua puluh empat
(08-03-2024) dengan opini wajar dalam semua hal material; dan
Ratify the Company’s Financial Statements for the fiscal year ended on December 31, 2023 (31-
12-2023) which has been audited by Purwantono, Sungkoro & Surja (a member firm of the Ernst
& Young Global network) in accordance with Report No. 00186.2.1032/AU.1/09/0703-1/1/III/2024,
dated March 8, 2024 (08-03-2024) with a fair opinion in all material respects; and
3. Dengan telah disetujuinya Laporan Tahunan, termasuk Laporan Tugas Pengawasan yang telah
dilaksanakan Dewan Komisaris, dan disahkannya Laporan Keuangan untuk Tahun Buku 2023 yang
berakhir pada tanggal tiga puluh satu Desember tahun dua ribu dua puluh tiga (31-12-2023), maka
RUPS memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya (volledig acquit
et de charge) kepada seluruh anggota Direksi atas tindakan pengawasan yang telah dijalankan
selama Tahun Buku 2023 yang berakhir pada tanggal tiga puluh satu Desember tahun dua ribu
dua puluh tiga (31-12-2023), sepanjang tindakan tersebut bukan merupakan tindak pidana dan
tercermin dalam Laporan tersebut di atas.
With the approval of the Annual Report, including the Supervisory Duty Report carried out by the
Board of Commissioners, and the ratification of the Financial Statements for the 2023 Fiscal Year
ending on December 31, two thousand and twenty-three (31-12-2023), the GMS grants full release
and discharge of responsibility (volledig acquit et de charge) to all members of the Board of
Directors for the supervisory actions carried out during the 2023 Fiscal Year ending on December
31, two thousand and twenty-three (31-12-2023), as long as the actions do not constitute a criminal
act and are reflected in the Report above.
Realisasi Laporan Tahunan telah disetujui pada bulan Maret 2024 oleh Komisaris Utama dan Direktur Utama
Realization Perusahaan dan Laporan Keuangan periode 31 Desember 2023 telah disahkan oleh Direktur
Perusahaan pada 8 Maret 2024. Kedua laporan tersebut telah dilaporkan kepada regulator sesuai
dengan ketentuan yang berlaku.
The Annual Report was approved in March 2024 by the President Commissioner and President
Director of the Company and the Financial Statements for the period of December 31, 2023 was
approved by the Director of the Company on March 8, 2024. Both reports have been reported to the
regulator in accordance with applicable provisions.
Mata Acara Penetapan Penggunaan Laba Bersih Perusahaan untuk Tahun Buku 2023.
Rapat Ke-2 Determination of Use of the Company’s Net Profit for the 2023 Fiscal Year.
2nd Meeting
Agenda
Keputusan Menyetujui penggunaan Laba Bersih Perusahaan untuk Tahun Buku 2023 sebesar Rp101.892.538.200,-
Rapat (seratus satu miliar delapan ratus sembilan puluh dua juta lima ratus tiga puluh delapan ribu dua
Meeting ratus rupiah) dengan pembagian sebagai berikut:
Resolution Approve the use of the Company’s Net Profit for the 2023 Fiscal Year amounting to Rp101,892,538,200
(one hundred and one billion eight hundred and ninety-two million five hundred and thirty-eight
thousand two hundred rupiah) with the following distribution:
1. Bagian 22,10% (dua puluh dua koma sepuluh persen) atau sebesar Rp22.518.250.942,- (dua puluh
dua miliar lima ratus delapan belas juta dua ratus lima puluh ribu sembilan ratus empat puluh dua
rupiah) digunakan sebagai Cadangan Wajib (Saldo Laba yang Telah Ditentukan Penggunaannya);
22.10% (twenty two point ten percent) or Rp22,518,250,942 (twenty two billion five hundred
eighteen million two hundred fifty thousand nine hundred and forty two rupiah) is used as
Mandatory Reserves (Appropriated Retained Earnings);
2. Bagian 77,90% (tujuh puluh tujuh koma sembilan puluh persen) atau sebesar Rp79.374.287.258,-
(tujuh puluh sembilan miliar tiga ratus tujuh puluh empat juta dua ratus delapan puluh tujuh
ribu dua ratus lima puluh delapan rupiah) dari Laba Bersih Perusahaan digunakan sebagai Laba
Ditahan (Saldo Laba yang Belum Ditentukan Penggunaannya); dan
77.90% (seventy seven point ninety percent) or Rp79,374,287,258 (seventy nine billion three
hundred seventy four million two hundred eighty seven thousand two hundred fifty eight rupiah)
of the Company’s Net Profit is used as Retained Earnings (Unappropriated Retained Earnings); and
3. Tidak dilakukan pembagian Dividen atas Laba Bersih Setelah Pajak Perusahaan tahun buku 2023.
No dividends will be distributed on the Company’s Net Profit After Tax for the 2023 fiscal year.
Realisasi Perusahaan telah merealisasikan porsi Laba sebagai cadangan wajib dan laba ditahan.
Realization The Company has realized a portion of Profit as mandatory reserves and retained earnings.
Mata Acara Penetapan Remunerasi (gaji, honorarium, fasilitas dan tunjangan) untuk Tahun 2024 serta Tantiem
Rapat Ke-3 untuk Tahun Buku 2023, bagi Direksi dan Dewan Komisaris Perusahaan.
3rd Meeting Determination of Remuneration (salary, honorarium, facilities and allowances) for 2024 and Tantiem
Agenda for the 2023 Fiscal Year, for the Company’s Board of Directors and Board of Commissioners.
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Keputusan 1. Menyetujui pemberian wewenang dan kuasa kepada Dewan Komisaris Perusahaan dengan terlebih
Rapat dahulu mendapat persetujuan PT Bank Rakyat Indonesia (Persero) Tbk sebagai Pemegang Saham
Meeting Mayoritas Perusahaan, untuk menetapkan besarnya Remunerasi (gaji, honorarium, fasilitas dan
Resolution tunjangan) untuk Tahun 2024 bagi Direksi dan Dewan Komisaris Perusahaan; dan
Approve the granting of authority and power to the Board of Commissioners by first obtaining
approval from PT Bank Rakyat Indonesia (Persero) Tbk as the Company’s Majority Shareholder, to
determine the amount of Remuneration (salary, honorarium, facilities and allowances) for 2024 for
the Company’s Board of Directors and Board of Commissioners; and
2. Menyetujui pemberian wewenang dan kuasa kepada Dewan Komisaris Perusahaan dengan terlebih
dahulu mendapat persetujuan PT Bank Rakyat Indonesia (Persero) Tbk sebagai Pemegang Saham
Mayoritas Perusahaan, untuk menetapkan besarnya Tantiem untuk Tahun Buku 2023 bagi Direksi
dan Dewan Komisaris, dengan memperhatikan kondisi keuangan Perusahaan.
Approve the granting of authority and power to the Board of Commissioners by first obtaining
approval from PT Bank Rakyat Indonesia (Persero) Tbk as the Company’s Majority Shareholder, to
determine the amount of Tantiem for the 2023 Fiscal Year for the Board of Directors and Board of
Commissioners, taking into account the Company’s financial condition.
Realisasi Penetapan remunerasi bagi Direksi dan Dewan Komisaris telah ditetapkan dan diberikan sesuai
Realization dengan hasil keputusan yang ditetapkan.
The determination of remuneration for the Board of Directors and Board of Commissioners has been
determined and provided in accordance with the results of the decisions made.
Mata Acara Penunjukan Akuntan Publik/Kantor Akuntan Publik untuk mengaudit Laporan Keuangan Perusahaan
Rapat Ke-4 Tahun Buku 2024.
4th Meeting Appointment of Public Accountant/Public Accounting Firm to audit the Company’s Financial
Agenda Statements for the 2024 Fiscal Year.
Keputusan 1. Menyetujui penunjukan Purwantono, Sungkoro & Surja (firma anggota jaringan Ernst & Young
Rapat Global) sebagai Kantor Akuntan Publik yang akan mengaudit Laporan Keuangan Perusahaan
Meeting Tahun Buku 2024 (dua ribu dua empat);
Resolution Approve the appointment of Purwantono, Sungkoro & Surja (a member firm of the Ernst & Young
Global network) as the Public Accounting Firm that will audit the Company’s Financial Statements
for the 2024 (two thousand and two four) Fiscal Year;
2. Menyetujui pemberian wewenang dan kuasa kepada Dewan Komisaris Perusahaan untuk
melakukan:
Approve the granting of authority and power to the Company’s Board of Commissioners to
carry out:
a. Penunjukan Akuntan Publik dan/atau Kantor Akuntan Publik untuk melakukan audit atas
Laporan Keuangan Perusahaan periode lainnya pada Tahun Buku 2024 (dua ribu dua puluh
empat) untuk tujuan dan kepentingan Perusahaan; dan
Appointment of a Public Accountant and/or Public Accounting Firm to conduct an audit of
the Company’s Financial Statements for other periods in the 2024 (two thousand twenty four)
Fiscal Year for the purposes and interests of the Company; and
b. Penetapan imbalan jasa audit dan persyaratan lainnya bagi Akuntan Publik dan/atau Kantor
Akuntan Publik tersebut, serta menunjuk Akuntan Publik dan/atau Kantor Akuntan Publik
Pengganti dalam hal KAP Purwantono, Sungkoro & Surja (firma anggota jaringan Ernst & Young
Global), karena sebab apapun, tidak dapat menyelesaikan audit Laporan Keuangan Perusahaan
Tahun Buku 2024 (dua ribu dua puluh empat), termasuk menetapkan imbalan jasa audit dan
persyaratan lainnya bagi Akuntan Publik dan/atau Kantor Publik Pengganti tersebut.
Determination of audit service fees and other requirements for the Public Accountant and/
or Public Accounting Firm, and appointment of a Replacement Public Accountant and/or
Public Accounting Firm in the event that KAP Purwantono, Sungkoro & Surja (a member firm
of the Ernst & Young Global network), for any reason, is unable to complete the audit of the
Company’s Financial Statements for the 2024 (two thousand twenty four) Fiscal Year, including
determining audit service fees and other requirements for the Replacement Public Accountant
and/or Public Firm.
Realisasi Laporan keuangan (audited) periode 31 Desember 2023 telah selesai dilakukan dan disahkan pada
Realization tanggal 8 Maret 2024 dengan menggunakan Kantor Akuntan Publik Purwantono, Sungkoro & Surja
dan Akuntan Publik Yasir.
The financial statements (audited) for the period December 31, 2023, have been completed and
approved on March 8, 2024 using the Public Accounting Firm Purwantono, Sungkoro & Surja and
Public Accountant Yasir.
Mata Acara Persetujuan Perubahan Alamat Kantor Pusat Perusahaan.
Rapat Ke-5 Approval of Change of Company Head Office Address.
5th Meeting
Agenda
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Keputusan Menyetujui tindakan yang telah dilakukan oleh Direksi Perusahaan dalam rangka Perubahan Alamat
Rapat Kantor Pusat Perusahaan ke:
Meeting Approve the actions taken by the Board of Directors in the context of changing the Company’s Head
Resolution Office Address to:
Menara BRILiaN Lantai 22, 21, dan 1, Jalan Gatot Subroto No. 177a Kav. 64 Kelurahan Menteng Dalam,
Kecamatan Tebet, Kota Jakarta Selatan, Provinsi Dki Jakarta, Kode Pos 12870.
BRILiaN Tower, 22nd, 21st, and 1st Floors, Jalan Gatot Subroto No. 177a Kav. 64, Menteng Dalam, Tebet,
South Jakarta City, DKI Jakarta, 12870.
Realisasi Perubahan alamat Kantor Pusat Perusahaan telah diubah dan dilaporkan kepada Regulator.
Realization The address of the Company’s Head Office has been changed and reported to the Regulator.
Mata Acara Laporan Realisasi Penggunaan Dana Hasil Penawaran Umum Obligasi I Tahun 2022 dan Obligasi II
Rapat Ke-6 Perusahaan Tahun 2023.
6th Meeting Report on the Realization of the Use of Proceeds from the Public Offering of Bonds I in 2022 and
Agenda Bonds II in 2023.
Keputusan -
Rapat
Meeting
Resolution
Realisasi Laporan realisasi penggunaan dana hasil penawaran umum Obligasi I Tahun 2022 Perusahaan yang
Realization telah disampaikan dan dilaporkan pada RUPS Tahunan Tahun Buku 2022 Perusahaan, dan dipertegas
kembali bahwa jumlah pokok obligasi yang ditawarkan adalah sebesar Rp700.000.000.000,- (tujuh
ratus miliar rupiah) dengan tingkat bunga tetap sebesar 6,95% (enam koma sembilan puluh lima
persen) per tahun dengan jangka waktu obligasi adalah 3 (tiga) tahun terhitung sejak tanggal
emisi, setelah dikurangi dengan biaya-biaya untuk penawaran umum telah sepenuhnya digunakan
untuk ekspansi pembiayaan Perusahaan di tahun 2022. Dana hasil realisasi bersih yang diperoleh
Perusahaan sudah habis dipergunakan per tanggal tiga puluh November tahun dua ribu dua puluh
dua (30-11-2022).
The report on the realization of the use of proceeds from the Company’s public offering of Bonds
I in 2022 which has been submitted and reported in the Company’s 2022 Annual GMS, and it is
reaffirmed that the principal amount of the bonds offered is Rp700,000,000,000 (seven hundred
billion rupiah) with a fixed interest rate of 6.95% (six point ninety five percent) per year with a bond
term of 3 (three) years from the date of issuance, after being reduced by costs for the public offering
has been fully used for the Company’s financing expansion in 2022. The net realization of proceeds
obtained by the Company has been used up as of November thirty, two thousand and twenty-two
(30-11-2022).
Untuk realisasi penggunaan dana hasil penawaran umum Obligasi II Perusahaan tahun 2023. Pada
tanggal dua puluh tujuh Juni tahun dua ribu dua puluh tiga (27-06-2023), penawaran umum Obligasi
II BRI Finance tahun 2023. Pada tanggal dua puluh tujuh Juni tahun dua ribu dua puluh tiga (27-06-
2023), penawaran umum Obligasi II BRI Finance tahun 2023 telah dinyatakan efektif. Jumlah Pokok
Obligasi yang ditawarkan sebesar Rp500.000.000.000,- (lima ratus miliar Rupiah) dengan 2 (dua)
seri yaitu Obligasi seri A dan seri B yang masing-masing ditawarkan sebesar 100% (seratus persen)
dari pokok jumlah obligasi dengan ketentuan sebagai berikut:
For the realization of the use of proceeds from the Company’s public offering of Bonds II in 2023. On
June twenty-seventh, two thousand twenty-three (27-06-2023), the public offering of BRI Finance
Bonds II in 2023. On June twenty-seventh, two thousand twenty-three (27-06-2023), the public
offering of BRI Finance Bonds II in 2023 was declared effective. The principal amount of the bonds
offered is Rp500,000,000,000 (five hundred billion Rupiah) with 2 (two) series, namely Bonds series
A and series B, each of which is offered at 100% (one hundred percent) of the principal amount of the
bonds with the following provisions:
1. Seri A sebesar Rp197.000.000.000,- (seratus sembilan puluh tujuh miliar rupiah) dengan tingkat
bunga tetap sebesar 5,85% (lima koma delapan puluh lima persen) per tahun, berjangka waktu
370 (tiga ratus tujuh puluh) Hari Kalender sejak tanggal emisi.
Series A amounting to Rp197,000,000,000 (one hundred and ninety-seven billion rupiah) with
a fixed interest rate of 5.85% (five-point eighty five percent) per year, with a term of 370 (three
hundred and seventy) Calendar Days from the date of issuance.
2. Seri B sebesar Rp303.000.000.000,- (tiga ratus tiga miliar rupiah) dengan tingkat bunga tetap
sebesar 6,40% (enam koma empat puluh persen) per tahun, berjangka waktu 3 (tiga) tahun sejak
tanggal emisi.
Series B amounting to Rp303,000,000,000 (three hundred and three billion rupiah) with a fixed
interest rate of 6.40% (six-point forty percent) per year, with a term of 3 (three) years from the
date of issuance.
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Tata Kelola Perusahaan
Corporate Governance
Pembayaran bunga obligasi pertama telah dibayarkan pada tanggal sebelas Oktober tahun dua
ribu dua puluh tiga (11-10-2023), sedangkan pembayaran bunga obligasi terakhir bersamaan dengan
tanggal jatuh tempo masing-masing Seri Obligasi. Pelunasan pokok obligasi masing-masing seri
akan dilakukan pada tanggal dua puluh satu Juli tahun dua ribu dua puluh empat (21-07-2024) untuk
Obligasi Seri A dan tanggal sebelas Oktober tahun dua ribu dua puluh enam (11-10-2026) untuk
Obligasi Seri B.
The first bond interest payment was paid on October eleventh, two thousand twenty-three (11-10-
2023), while the last bond interest payment coincided with the maturity date of each Bond Series.
The principal repayment of each bond series will be made on July twenty-first, two thousand twenty-
four (21-07-2024) for Series A Bonds and October eleventh, two thousand twenty-six (11-10-2026) for
Series B Bonds.
Dalam rangka penawaran umum ini, Perusahaan telah memperoleh hasil pemeringkatan atas Obligasi
dari PT Pemeringkat Efek Indonesia (Pefindo) dengan Peringkat idAA (double A). Berdasarkan
hasil penawaran yang masuk atas penerbitan Obligasi II, Perusahaan memperoleh kelebihan
permintaan (oversubscribed) hingga 342% (tiga ratus empat puluh dua persen), hal mencerminkan
tingkat kepercayaan investor yang semakin tinggi atas prospek bisnis pembiayaan di Indonesia
seiring dengan semakin pulihnya perekonomian Indonesia, termasuk tren penjualan otomotif yang
cenderung meningkat dan menunjukkan tingkat kepercayaan yang tinggi dari investor terhadap
keberlangsungan dan pertumbuhan usaha Perusahaan.
In the context of this public offering, the Company has obtained a rating for the Bonds from PT
Pemeringkat Efek Indonesia (Pefindo) with a Rating of idAA (double A). Based on the results of the
incoming bids for the issuance of Bonds II, the Company obtained an oversubscription of up to 342%
(three hundred and forty-two percent), reflecting the increasing level of investor confidence in the
prospects of the financing business in Indonesia along with the recovery of the Indonesian economy,
including the trend of automotive sales which tends to increase and shows a high level of investor
confidence in the sustainability and growth of the Company’s business.
Dari jumlah pokok Obligasi tersebut, total biaya yang diperlukan untuk kebutuhan penawaran umum
Obligasi II Perusahaan Tahun 2023 adalah sebesar Rp4.548.000.000,- (empat miliar lima ratus
empat puluh delapan juta rupiah) digunakan untuk memperkuat struktur pendanaan Perusahaan
dimana seluruh dana akan digunakan untuk ekspansi bisnis Perusahaan, yaitu ekspansi pembiayaan
di segmen konsumer (multiguna). Pemberian fasilitas pembiayaan kepada para debitur yang
memperoleh fasilitas pembiayaan dari Perusahaan, dan sudah habis dipergunakan per tanggal tiga
puluh September tahun dua ribu dua puluh tiga (30-09-2023).
Of the principal amount of the Bonds, the total cost required for the Company’s public offering of
Bonds II in 2023 is Rp4,548,000,000 (four billion five hundred and forty-eight million rupiah) used
to strengthen the Company’s funding structure where all funds will be used for the Company’s
business expansion, namely financing expansion in the consumer segment (multipurpose). Provision
of financing facilities to debtors who obtain financing facilities from the Company, and have been
used up as of September 30, two thousand and twenty-three (30-09-2023).
Berdasarkan ketentuan Peraturan Otoritas Jasa Keuangan Nomor 30/POJK.04/2015 tentang
Realisasi Penggunaan Dana Hasil Penawaran Umum, Perusahaan telah menyampaikan laporan
realisasi penggunaan dana Obligasi II Perusahaan Tahun 2023 kepada Otoritas Jasa Keuangan
melalui surat Nomor 011/BRIF/TRSY-L/X/2023 tanggal sepuluh Oktober tahun dua ribu dua puluh
tiga (10-10-2023) perihal Penyampaian Laporan Realisasi Penggunaan Dana Obligasi II Perusahaan
Tahun 2023 per tanggal tiga puluh September tahun dua ribu dua puluh tiga (30-09-2023).
Based on the provisions of the Financial Services Authority Regulation No. 30/POJK.04/2015 on the
Realization of the Use of Proceeds from Public Offerings, the Company has submitted a report on
the realization of the use of the Company’s Bond II 2023 funds to the Financial Services Authority
through letter No.011/BRIF/TRSY-L/X/2023 dated October 10, 2023 (10-10-2023) regarding the
Submission of the Report on the Realization of the Use of the Company’s Bond II 2023 Proceeds as of
September 30, 2023 (30-09-2023).
Penunjukan Pihak Independen dalam Perhitungan Suara RUPS
Appointment of Independent Party in GMS Voting
BRI Finance belum menggunakan pihak independen untuk BRI Finance did not use an independent party to conduct
melakukan perhitungan suara dalam pelaksanaan RUPS voting in the implementation of the 2025 Annual GMS.
Tahunan 2025.
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Dewan Komisaris
Board of Commissioners
Dewan Komisaris merupakan organ Perusahaan yang The Board of Commissioners is a corporate body that
memiliki peran pengawasan terhadap kebijakan dan supervises company policies and management and
pengelolaan perusahaan serta pemberian nasihat kepada provides advice to the Board of Directors, as determined by
Direksi, sebagaimana ditetapkan oleh Rapat Umum the General Meeting of Shareholders (GMS) and regulated
Pemegang Saham (RUPS) dan diatur dalam Anggaran in the Articles of Association. The implementation of these
Dasar. Pelaksanaan fungsi tersebut berlandaskan pada functions is based on applicable laws and regulations,
ketentuan peraturan perundang-undangan yang berlaku, including Law of the Republic of Indonesia Number 40 of
termasuk Undang-Undang Republik Indonesia Nomor 40 2007 concerning Limited Liability Companies.
Tahun 2007 tentang Perseroan Terbatas.
Dalam menjalankan tugasnya, Dewan Komisaris berperan In carrying out its duties, the Board of Commissioners plays
aktif dalam memastikan penerapan prinsip-prinsip Good an active role in ensuring the implementation of Good
Corporate Governance (GCG) di seluruh aktivitas dan Corporate Governance (GCG) principles in all activities
jenjang organisasi perusahaan. Sebagai bagian dari upaya and levels of the company’s organization. As part of these
tersebut, Dewan Komisaris menetapkan penggunaan efforts, the Board of Commissioners has appointed an
penilai independen untuk melakukan evaluasi atas independent assessor to conduct periodic evaluations of
pelaksanaan GCG secara berkala setiap tahun guna GCG implementation each year to ensure objectivity and
menjamin objektivitas dan peningkatan kualitas tata kelola improve the quality of corporate governance.
perusahaan.
Susunan Dewan Komisaris
Composition of the Board of Commissioners
Per 31 Desember 2025, Perusahaan memiliki 2 (dua) orang As of December 31, 2025, the Company has 2 (two)
Dewan Komisaris yang terdiri dari 1 (satu) orang Komisaris Board of Commissioners consisting of 1 (one) President
Utama dan 1 (satu) orang Komisaris Independen. Komposisi Commissioner, and 1 (one) Independent Commissioners.
Dewan Komisaris Perusahaan adalah sebagai berikut: The composition of the Company’s Board of Commissioners
is as follows:
Nama Jabatan Periode Dasar Pengangkatan
Name Position Period Basis of Appointment
Sigit Murtiyoso Komisaris Utama 2022-Penutupan Keputusan RUPS Tahunan tanggal 25 April 2022 sesuai
President RUPS Tahunan Akta Berita Acara RUPS Tahunan Nomor 35 tanggal 25
Commissioner 2026 April 2022.
2022-Closing of Resolution of the Annual GMS dated April 25, 2022 in
2026 AGMS accordance with the Deed of Minutes of the Annual GMS
No. 35 dated April 25, 2022.
Dhoni Ramadi* Komisaris 2022-Penutupan Keputusan RUPS Tahunan tanggal 25 April 2022 sesuai
Commissioner RUPS Tahunan Akta Berita Acara RUPS Tahunan Nomor 35 tanggal 25
2025 April 2022.
2022-Closing of Resolution of the Annual GMS dated April 25, 2022 in
2025 AGMS accordance with the Deed of Minutes of the Annual GMS
No. 35 dated April 25, 2022.
dr. Diah Defawati Komisaris 2023-Penutupan Keputusan RUPS Luar Biasa tanggal 4 Oktober 2023
Independen RUPS Tahunan sesuai Akta Berita Acara RUPSLB Nomor 09 tanggal 4
Independent 2026 Oktober 2023.
Commissioner 2023-Closing of Resolution of the Extraordinary GMS dated October
2026 AGMS 4, 2023 in accordance with the Deed of Minutes of the
Extraordinary GMS No. 09 dated October 4, 2023.
*Masa jabatan Bapak Dhoni Ramadi sebagai Komisaris efektif sampai dengan bulan Juni 2025.
Mr. Dhoni Ramadi's term as Commissioner is effective until June 2025.
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Tata Kelola Perusahaan
Corporate Governance
Piagam Dewan Komisaris
Board of Commissioners Charter
Dalam menjalankan peran dan tanggung jawabnya, Dewan In carrying out its roles and responsibilities, the Board of
Komisaris berpedoman pada Pedoman atau Piagam Commissioners adheres to the Board of Commissioners’
Dewan Komisaris yang berfungsi sebagai acuan kerja. Guidelines or Charter, which serves as a reference for its
Dokumen tersebut mengatur ketentuan, mekanisme, serta work. This document regulates the provisions, mechanisms,
tata cara pelaksanaan tugas Dewan Komisaris, termasuk and procedures for the implementation of the Board
tahapan kegiatan yang disusun secara sistematis dan of Commissioners’ duties, including systematically and
terintegrasi. Dengan adanya piagam ini, pelaksanaan integrally structured stages of activities. With this charter,
fungsi Dewan Komisaris dapat dilakukan secara konsisten, the Board of Commissioners can perform its functions
terarah, dan selaras dengan visi serta misi perusahaan, consistently, purposefully, and in line with the company’s
sehingga mendukung efektivitas pengawasan dan tata vision and mission, thereby supporting the effectiveness of
kelola perusahaan secara keseluruhan. corporate supervision and governance as a whole.
Syarat Umum Pengangkatan Dewan Komisaris
General Requirements for Appointment of the Board of Commissioners
BRI Finance dalam melakukan pengangkatan Dewan In appointing the Board of Commissioners, BRI Finance
Komisaris mempunyai kriteria dan syarat umum yang harus has general criteria and requirements that must be met by
dipenuhi oleh setiap calon Dewan Komisaris, antara lain: each candidate for the Board of Commissioners as follows:
1. Mempunyai akhlak, moral, dan integritas yang baik; 1. Possess good character, morals and integrity;
2. Cakap melakukan perbuatan hukum; 2. Able to take legal actions;
3. Dalam 5 (lima) tahun sebelum pengangkatan dan 3. Within 5 (five) years before appointment and
selama menjabat: during office:
a. Tidak pernah dinyatakan pailit; a. Never been declared bankrupt;
b. Tidak pernah menjadi anggota Direksi dan/atau b. Never been a member of the Board of Directors
anggota Dewan Komisaris yang dinyatakan bersalah and/or a member of the Board of Commissioners
menyebabkan suatu perusahaan dinyatakan pailit; who was found guilty of causing a company to be
declared bankrupt;
c. Tidak pernah dihukum karena melakukan tindak c. Never been convicted of committing a criminal act
pidana yang merugikan keuangan Negara dan/atau that is detrimental to State finances and/or related to
yang berkaitan dengan sektor keuangan; dan the financial sector;
d. Tidak pernah menjadi anggota Direksi dan/atau d. Never been a member of the Board of Directors and/
anggota Dewan Komisaris yang selama menjabat: or member of the Board of Commissioners during
their term:
1. Tidak pernah menyelenggarakan RUPS Tahunan; 1. Never held an Annual GMS;
2. Pertanggungjawabannya sebagai anggota Direksi 2. Their responsibilities as member of the Board of
dan/atau anggota Komisaris pernah tidak diterima Directors and/or Board of Commissioners have
oleh RUPS atau pernah tidak memberikan never been accepted by the GMS or he has never
pertanggungjawaban sebagai anggota Direksi provided accountability as member of the Board
dan/atau anggota Dewan Komisaris kepada RUPS; of Directors and/or Board of Commissioners to
the GMS;
3. Pernah menyebabkan perusahaan yang 3. Has ever caused a company that obtained a
memperoleh izin, persetujuan, atau pendaftaran permit, approval, or registration from the Financial
dari OJK tidak memenuhi kewajiban Services Authority to not fulfill its obligation
menyampaikan laporan tahunan dan/atau laporan to submit an annual report and/or financial
keuangan kepada OJK. statements to the Financial Services Authority.
4. Memiliki komitmen untuk mematuhi Peraturan 4. Have a commitment to comply with laws and
Perundang-undangan; regulations;
5. Memiliki pengetahuan dan/atau keahlian di bidang yang 5. Have knowledge and/or expertise in the field required
dibutuhkan Perusahaan; by the Company;
6. Tidak pernah menjadi anggota Direksi pada Perusahaan 6. Never been a member of the Board of Directors of the
dalam kurun waktu 6 (enam) bulan terakhir; Company within the last 6 (six) months;
7. Tidak boleh ada hubungan keluarga sampai derajat 7. Have no family relationships up to the third degree,
ketiga, baik menurut garis lurus maupun garis ke either straight or sideways, including relationships
samping, termasuk hubungan yang timbul karena arising from marriage with other members of the Board
perkawinan dengan anggota Dewan Komisaris lainnya of Commissioners and/or members of the Board of
dan/atau anggota Direksi; Directors;
8. Memiliki integritas, yaitu tidak pernah secara langsung 8. Have integrity, i.e. never directly or indirectly involved
maupun tidak langsung terlibat dalam perbuatan in acts of engineering and deviant practices, as well as
rekayasa dan praktik-praktik menyimpang, serta other acts that are detrimental to the company where
perbuatan lain yang merugikan perusahaan di mana the person concerned works or has worked;
yang bersangkutan bekerja atau pernah bekerja;
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9. Pengangkatan anggota Dewan Komisaris dilakukan 9. The Board of Commissioners member appointment
dengan mempertimbangkan integritas, dedikasi, is carried out by considering integrity, dedication,
pemahaman mengenai masalah-masalah manajemen understanding of company management issues related
perusahaan yang berkaitan dengan salah satu fungsi to one of the management functions, and having
manajemen, dan memiliki pengetahuan yang memadai adequate knowledge in the financing/financial services
di bidang usaha pembiayaan/jasa keuangan, dan dapat business sector, and being able to provide sufficient
menyediakan waktu yang cukup untuk melaksanakan time to carry out their duties; and
tugasnya; dan
10. Memenuhi persyaratan lainnya yang ditetapkan oleh 10. Fulfill other requirements stipulated by the GMS and/or
RUPS dan/atau Peraturan Perundang-undangan. Legislative Regulations.
Tugas, Kewajiban dan Wewenang Dewan Komisaris
Duties, Obligations, and Authority of the Board of Commissioners
Berdasarkan Anggaran Dasar Perusahaan, Dewan Based on the Company’s Articles of Association, duties,
Komisaris memiliki tugas, kewajiban, dan wewenang obligations, and authorities the Board of Commissioners
sebagai berikut: are as follows:
Tugas Dewan Komisaris
Duties of the Board of Commissioners
Berikut ini adalah sejumlah tugas yang senantiasa Duties that are always carried out by the Board of
dijalankan oleh Dewan Komisaris: Commissioners are as follows:
1. Melaksanakan pengawasan berkala secara umum dan/ 1. Perform periodic supervision in general and/or
atau spesifik terhadap kebijakan pengurusan, jalannya specific to the management policy, the course of
pengurusan pada umumnya baik mengenai Perusahaan management in general both regarding the Company
maupun usaha Perusahaan yang dilakukan oleh Direksi and the Company’s business carried out by the Board of
serta memberikan arahan, nasihat kepada Direksi, Directors and provide direction, advice to the Board of
termasuk pengawasan terhadap pelaksanaan Rencana Directors, including supervision of the implementation
Jangka Panjang Perusahaan, Rencana Kerja dan of the Company’s Long Term Plan, Work Plan and
Anggaran Perusahaan, pemenuhan ketentuan Anggaran Budget, fulfillment of the provisions of the Articles of
Dasar, Keputusan RUPS serta peraturan perundang- Association, GMS Decisions and applicable laws and
undangan yang berlaku untuk kepentingan Perusahaan, regulations for the benefit of the Company, and in
dan sesuai dengan maksud dan tujuan Perusahaan; accordance with the purposes and objectives of the
Company;
2. Dalam melaksanakan tugasnya Dewan Komisaris berhak 2. In carrying out its duties, the Board of Commissioners
meminta akuntabilitas Direksi untuk setiap keputusan has the right to hold the Board of Directors accountable
yang diambil. Pengawasan dilakukan melalui antara lain for every decision taken. Supervision is conducted
pertemuan rutin antara Dewan Komisaris dan Direksi through, among others, regular meetings of the Board
atau melalui laporan yang disampaikan oleh Komite of Commissioners and Board of Directors or through
Audit, temuan dan rekomendasi dari Satuan Kerja reports submitted by the Audit Committee, findings
Audit Internal maupun auditor eksternal (KAP, Bagian and recommendations from the Internal Audit Unit and
Pengawasan OJK, BPK, BPKP atau pihak otoritas external auditors (KAP, Financial Services Authority
lainnya sebagaimana relevan), dan bentuk komunikasi Supervision Section, BPK, BPKP or other relevant
tertulis lainnya; authorities), and other forms of written communication;
3. Dalam kondisi tertentu, Dewan Komisaris wajib 3. Under certain conditions, the Board of Commissioners
menyelenggarakan RUPS Tahunan dan RUPS lainnya must hold an Annual GMS and other GMS in accordance
sesuai dengan kewenangannya sebagaimana with its authority as regulated in statutory regulations
diatur dalam peraturan perundang-undangan dan and the articles of association;
anggaran dasar;
4. Menyusun laporan kegiatan Dewan Komisaris yang 4. Prepare an activity report of the Board of
merupakan bagian dari laporan penerapan tata kelola Commissioners which is part of the report on Good
perusahaan yang baik; Corporate Governance implementation;
5. Memantau efektivitas penerapan tata kelola perusahaan 5. Monitor the effectiveness of Good Corporate
yang baik; Governance implementation;
6. Memastikan bahwa Direksi telah menindaklanjuti temuan 6. Ensure that the Board of Directors has followed up
audit dan rekomendasi dari unit kerja audit internal BRI on audit findings and recommendations from the BRI
Finance, auditor eksternal, hasil pengawasan Otoritas Finance internal audit work unit, external auditors,
Jasa Keuangan dan/atau hasil pengawasan otoritas lain; results of supervision by the Financial Services Authority,
and/or results of supervision by other authorities;
7. Anggota Dewan Komisaris wajib melaksanakan 7. The Board of Commissioners members are obliged to
tugas dan tanggung jawab dengan itikad baik, penuh perform their duties and responsibilities in good faith,
tanggung jawab, dan kehati-hatian; with full responsibility and prudence;
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Tata Kelola Perusahaan
Corporate Governance
8. Dalam rangka mendukung efektivitas pelaksanaan 8. To support the effective implementation of its duties and
tugas dan tanggung jawabnya, Dewan Komisaris wajib responsibilities, the Board of Commissioners must form
membentuk Komite Audit dan dapat membentuk an Audit Committee and may form other committees;
komite lainnya; dan
9. Dewan Komisaris wajib melakukan evaluasi terhadap 9. The Board of Commissioners must evaluate the
kinerja komite yang membantu pelaksanaan tugas dan performance of committees that assist in carrying out its
tanggung jawabnya pada setiap akhir tahun buku. duties and responsibilities at the end of each fiscal year.
Pembidangan Tugas Pengawasan Dewan Komisaris
Division of Supervisory Duties of the Board of Commissioners
Dalam rangka meningkatkan efektivitas pelaksanaan In order to improve the effectiveness of its supervisory
fungsi pengawasan, BRI Finance menerapkan functions, BRI Finance assigns tasks to members of
pengelompokan tugas bagi anggota Dewan Komisaris the Board of Commissioners based on their respective
dengan mempertimbangkan kompetensi, keahlian, competencies, expertise, and educational backgrounds.
dan latar belakang pendidikan masing-masing. This division of tasks is carried out to optimize the overall
Pengaturan pembagian tugas tersebut dilakukan untuk performance of the Board of Commissioners without
mengoptimalkan kinerja Dewan Komisaris secara reducing the rights, obligations, responsibilities, or
keseluruhan tanpa mengurangi hak, kewajiban, tanggung authorities inherent to each member. In this regard, the
jawab, maupun kewenangan yang melekat pada setiap Company has determined the division of tasks for the
anggota. Sehubungan dengan hal tersebut, Perusahaan Board of Commissioners as follows:
menetapkan pembidangan tugas bagi Dewan Komisaris
sebagai berikut:
Nama Jabatan Pembidangan Tugas
Name Position Task Field
Sigit Murtiyoso Komisaris Utama Koordinasi pelaksanaan tugas pengawasan oleh Dewan Komisaris.
President Coordination of the implementation of supervisory duties by the Board
Commissioner of Commissioners.
Dhoni Ramadi* Komisaris • Anggota Komite Pemantau Risiko; dan
Commissioner Risk Monitoring Committee Member; and
• Anggota Komite Nominasi dan Remunerasi.
Nomination and Remuneration Committee Member.
dr. Diah Defawati Komisaris • Ketua Komite Nominasi dan Remunerasi;
Independen Nomination and Remuneration Committee Head;
Independent • Ketua Komite Pemantau Risiko; dan
Commissioner Risk Monitoring Committee Head; and
• Ketua Komite Audit.
Audit Committee Head.
*Masa jabatan Bapak Dhoni Ramadi sebagai Komisaris efektif sampai dengan bulan Juni 2025.
*Mr. Dhoni Ramadi's term as Commissioner is effective until June 2025.
Kewajiban Dewan Komisaris
Obligations of the Board of Commissioners
Adapun berikut ini merupakan kewajiban yang harus Obligations that must be carried out by all members of the
dijalankan oleh seluruh anggota Dewan Komisaris BRI BRI Finance Board of Commissioners are as follows:
Finance:
1. Memberikan nasihat kepada Direksi dalam melaksanakan 1. Provide advice to the Board of Directors for the
pengurusan Perusahaan; Company management;
2. Mengawasi Direksi dalam menjaga keseimbangan 2. Supervise the Board of Directors in maintaining the
kepentingan semua pihak; balance of interests of all parties;
3. Memantau efektivitas penerapan Tata Kelola Perusahaan 3. Monitor the effectiveness of Good Corporate
yang Baik; Governance implementation;
4. Meneliti dan menelaah serta menandatangani Rencana 4. Examine, review, and sign the Company’s Long-
Jangka Panjang Perusahaan dan Rencana Kerja dan Term Plan and the Company’s Work Plan and Budget
Anggaran Perusahaan yang disiapkan Direksi sesuai prepared by the Board of Directors in accordance with
dengan ketentuan Anggaran Dasar; the provisions of the Articles of Association;
5. Memberikan pendapat dan saran kepada Pemegang 5. Provide opinion and advice to the Controlling
Saham Pengendali mengenai Rencana Jangka Panjang Shareholders regarding the Company’s Long-Term Plan,
Perusahaan, Rencana Bisnis, dan Rencana Kerja dan Business Plan, and Work Plan and Budget;
Anggaran Perusahaan;
6. Memberikan persetujuan atas Rencana Jangka 6. Approve the Company’s Long-Term Plan, Business Plan,
Panjang Perusahaan, Rencana Bisnis, dan Rencana and Work Plan Budget after obtaining approval from
Kerja dan Anggaran Perusahaan setelah mendapatkan the Controlling Shareholders;
persetujuan dari Pemegang Saham Pengendali;
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7. Mengikuti perkembangan kegiatan Perusahaan, 7. Keep abreast of the development of the Company’s
memberikan pendapat dan saran kepada RUPS activities, provide opinions and suggestions to the
mengenai setiap masalah yang dianggap penting bagi GMS regarding any issues deemed important for the
kepengurusan Perusahaan; management of the Company;
8. Melaporkan kepada Pemegang Saham Pengendali 8. Report to the Controlling Shareholders for any signs of
apabila terjadi gejala menurunnya kinerja Perusahaan; declining Company performance;
9. Mengusulkan kepada RUPS penunjukan Akuntan Publik 9. Propose the appointment of a Public Accountant to
yang akan melakukan pemeriksaan atas buku-buku audit the Company’s books in accordance with the
Perusahaan sesuai rekomendasi dari Komite Audit; recommendations of the Audit Committee to the GMS;
10. Meneliti dan menelaah laporan berkala dan laporan 10. Examine and review periodic reports and annual reports
tahunan yang disiapkan Direksi serta menandatangani prepared by the Board of Directors and signing the
Laporan Tahunan; Annual Report;
11. Memberikan penjelasan, pendapat dan saran kepada 11. Provide explanations, opinions, and suggestions to the
RUPS mengenai Laporan Tahunan, apabila diminta; GMS regarding the Annual Report, if requested;
12. Memastikan bahwa Direksi telah menindaklanjuti 12. Ensure that the Board of Directors has followed up on
temuan audit dan rekomendasi dari satuan kerja audit audit findings and recommendations from the internal
intern, auditor eksternal, hasil pengawasan Otoritas Jasa audit work unit, external auditors, results of supervision
Keuangan dan/atau hasil pengawasan otoritas lainnya; by the Financial Services Authority, and/or results of
supervision by other authorities;
13. Menyusun program kerja tahunan Dewan Komisaris 13. Prepare the annual work program of the Board of
dan dimasukkan dalam Rencana Kerja dan Anggaran Commissioners and include it in the Company’s Work
Perusahaan; Plan and Budget;
14. Membentuk Komite Audit, Komite Remunerasi dan 14. Establish an Audit Committee, Remuneration and
Nominasi, Komite Pemantau Risiko, dan/atau komite Nomination Committee, Risk Monitoring Committee,
lain yang diperlukan dan ditentukan oleh peraturan and/or other committees as required and determined
perundang-undangan yang berlaku di bidang by the prevailing laws and regulations in the field of
pembiayaan; financing;
15. Membuat Risalah Rapat Dewan Komisaris dan 15. Draw up Minutes of the Board of Commissioners
menyimpan salinannya; Meeting and keep their copies;
16. Melaporkan kepada Perusahaan mengenai kepemilikan 16. Report to the Company regarding their and/or their
sahamnya dan/atau keluarganya pada Perusahaan dan family’s share ownership in the Company and other
perusahaan lain; companies;
17. Memberikan laporan tentang tugas pengawasan yang 17. Prepare a report on supervisory duties that have been
telah dilakukan selama tahun buku yang baru lampau carried out during the past fiscal year to the GMS;
kepada RUPS;
18. Memberikan penjelasan tentang segala hal ditanyakan 18. Provide explanations on all matters asked or requested
atau yang diminta Pemegang Saham Pengendali dengan by the Controlling Shareholders with due observance of
memperhatikan peraturan perundang-undangan laws and regulations, especially those applicable in the
khususnya yang berlaku di bidang pembiayaan; dan field of financing; and
19. Melaksanakan kewajiban lainnya dalam rangka tugas 19. Perform other obligations related to supervisory and
pengawasan dan pemberian nasihat, sepanjang tidak advisory duties, as long as they do not conflict with laws
bertentangan dengan peraturan perundang-undangan, and regulations, the Articles of Association, and/or GMS
Anggaran Dasar, dan/ atau keputusan RUPS. resolutions.
Wewenang Dewan Komisaris
Authorities of the Board of Commissioners
Sedangkan mengenai wewenang seluruh anggota Dewan Meanwhile, the authorities of all members of the Board of
Komisaris adalah sebagai berikut: Commissioners are as follows:
1. Dewan Komisaris berwenang memberhentikan 1. The Board of Commissioners has the authority to
sementara anggota Direksi dengan menyebutkan temporarily dismiss Board of Directors members by
alasannya. stating the reasons;
2. Dewan Komisaris dapat melakukan tindakan pengurusan 2. The Board of Commissioners can take action to manage
Emiten atau Perusahaan Publik dalam keadaan tertentu Issuers or Public Companies in certain circumstances
untuk jangka waktu tertentu berdasarkan anggaran for a certain period of time based on the articles of
dasar atau Keputusan RUPS. association or GMS resolutions;
3. Memeriksa buku-buku, surat-surat, serta dokumen- 3. Examine books, letters, and other documents, examine
dokumen lainnya, memeriksa kas untuk keperluan the cash for verification purposes, and other securities,
verifikasi, dan lain-lain surat berharga, dan memeriksa and examine the Company’s assets;
kekayaan Perusahaan;
4. Memasuki pekarangan, gedung, dan kantor yang 4. Enter the grounds, buildings, and offices used by the
dipergunakan oleh Perusahaan di seluruh Indonesia; Company throughout Indonesia;
5. Meminta penjelasan dari Direksi dan/atau pejabat 5. Request explanations from the Board of Directors
lainnya mengenai segala persoalan yang menyangkut and/or other officials regarding all issues on Company
pengelolaan Perusahaan; management;
6. Mengetahui segala kebijakan dan tindakan yang telah 6. Be informed on all policies and actions that have been
dan akan dijalankan oleh Direksi; and will be carried out by the Board of Directors;
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Tata Kelola Perusahaan
Corporate Governance
7. Meminta Direksi dan/atau pejabat lainnya di bawah 7. Request the Board of Directors and/or other officials
Direksi dengan sepengetahuan Direksi untuk menghadiri under the Board of Directors with the knowledge
Rapat Dewan Komisaris; of the Board of Directors to attend the Board of
Commissioners Meeting;
8. Membentuk Komite Audit dan komite-komite lain jika 8. Establish an Audit Committee and other committees if
dianggap perlu, dengan memperhatikan kemampuan deemed necessary, taking into account the Company’s
Perusahaan; capabilities;
9. Menggunakan tenaga ahli untuk hal tertentu dan dalam 9. Use experts for certain matters and within a certain
jangka waktu tertentu atas beban Perusahaan, jika period of time at the expense of the Company, if
dianggap perlu; deemed necessary;
10. Melakukan tindakan pengurusan Perusahaan dalam 10. Perform management actions of the Company in certain
keadaan tertentu untuk jangka waktu tertentu sesuai circumstances for a certain period of time in accordance
dengan ketentuan Anggaran Dasar; with the provisions of the Articles of Association;
11. Menyetujui pengangkatan dan pemberhentian 11. Approve the appointment and dismissal of the Corporate
Sekretaris Perusahaan dan/atau Kepala Satuan Kerja Secretary and/or Head of the Internal Audit Unit;
Audit Intern;
12. Menghadiri Rapat Direksi dan memberikan pandangan 12. Attend the Board of Directors Meeting and provide
terhadap hal-hal yang dibicarakan; dan views on matters discussed; and
13. Melaksanakan kewenangan pengawasan lainnya 13. Perform other supervisory authority as long as it does
sepanjang tidak bertentangan dengan peraturan not conflict with the laws and regulations, Articles of
perundang-undangan, Anggaran Dasar, dan/atau Association, and/or GMS resolutions.
keputusan RUPS.
Kode Etik Dewan Komisaris
Board of Commissioners’s Code of Conduct
Dalam melaksanakan tugas dan fungsinya, Dewan In carrying out its duties and functions, the Board of
Komisaris memiliki kode etik yang harus dipatuhi. Bagi Commissioners has a code of conduct that must be
Dewan Komisaris Perusahaan, mematuhi kode etik berarti adhered to. For the Company’s Board of Commissioners,
sama dengan berkomitmen dalam menerapkan praktik complying with the code of conduct means committing
GCG terbaik. Pedoman kode etik Dewan Komisaris telah to implementing the best GCG practices. The Board of
sejalan dengan komitmen Integritas, dan peraturan Commissioners’ code of conduct guidelines are in line
perundang-undangan yang berlaku. Adapun kode etik with the Integrity commitment and applicable laws and
Dewan Komisaris Perusahaan adalah sebagai berikut: regulations. The Company’s Board of Commissioners’ code
of conduct is as follows:
1. Dilarang melakukan transaksi yang mempunyai 1. Must not carry out transaction containing conflict of
benturan kepentingan dengan kegiatan Perusahaan; interest with the Company’s activities;
2. Dilarang memanfaatkan jabatannya untuk kepentingan 2. Must not abuse their position for personal, family, and/
pribadi, keluarga, dan/atau pihak lain yang dapat or other party interests that may harm or reduce the
merugikan atau mengurangi laba/keuntungan Company’s profit/profit;
Perusahaan;
3. Dilarang mengambil dan/atau menerima keuntungan 3. Must not take and/or receive personal benefits from the
pribadi dari Perusahaan selain remunerasi dan fasilitas Company other than remuneration and other facilities
lainnya yang ditetapkan berdasarkan keputusan Rapat determined based on the decision of the General
Umum Pemegang Saham; Meeting of Shareholders;
4. Mendorong terciptanya budaya kepatuhan dan perilaku 4. Encourage the creation of a culture of compliance and
yang baik, dan budaya anti fraud dengan menjadi good behavior, and an anti-fraud culture by being a role
contoh yang baik bagi Direksi dan pekerja Perusahaan; model for the Company’s Directors and employees;
5. Mengetahui dan mematuhi hukum dan peraturan 5. Knowing and complying with applicable laws and
perundang-undangan yang berlaku, rencana bisnis dan regulations, business plans and Company policies that
kebijakan Perusahaan yang telah ditetapkan; have been established;
6. Mempertimbangkan semua hal secara objektif, 6. Consider all matters objectively, professionally, and
profesional, dan independen untuk kepentingan independently for the benefit of the Company and
Perusahaan dan pemangku kepentingan; stakeholders;
7. Bersikap profesional dalam berinteraksi, baik secara 7. Be professional in interacting, both internally and
internal maupun eksternal serta menjaga dan externally and maintain and uphold the code of conduct;
menjunjung tinggi kode etik;
8. Bersedia untuk mengungkapkan secara terbuka kepada 8. Be willing to disclose openly to internal and external
auditor internal maupun auditor eksternal dengan tidak auditors by not hiding and/or falsifying facts; and
menyembunyikan dan/atau memalsukan fakta; dan
9. Menjaga kerahasiaan debitur dan data Perusahaan 9. Maintain the confidentiality of debtors and Company
kepada pihak ketiga yang tidak relevan. data to irrelevant third parties.
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Masa Jabatan
Term of Office
Merujuk pada Anggaran Dasar Perusahaan, Anggota Referring to the Company’s Articles of Association,
Dewan Komisaris diangkat oleh RUPS untuk jangka waktu Members of the Board of Commissioners are appointed by
3 (tiga) tahun terhitung sejak ditutupnya RUPS di mana the GMS for a term of 3 (three) years from the closing of
Dewan Komisaris diangkat dan dapat diangkat kembali the GMS at which the Board of Commissioners is appointed
untuk 1 (satu) kali masa jabatan setelah masa jabatan 3 and may be reappointed for 1 (one) term after the first 3
(tiga) tahun pertama berakhir, dengan tidak mengurangi (three) year term ends, without prejudice to the GMS’s
hak RUPS untuk memberhentikan mereka sewaktu-waktu. right to dismiss them at any time.
Rangkap Jabatan
Concurrent Position
Mengacu pada ketentuan Peraturan Otoritas Jasa Referring to the provisions of Financial Services Authority
Keuangan (POJK) Nomor 48 Tahun 2024 tentang Tata Regulation (POJK) Number 48 of 2024 concerning
Kelola yang Baik bagi Lembaga Pembiayaan, Perusahaan Good Governance for Financing Institutions, Venture
Modal Ventura, Lembaga Keuangan Mikro, serta Lembaga Capital Companies, Microfinance Institutions, and Other
Jasa Keuangan Lainnya, anggota Dewan Komisaris tidak Financial Services Institutions, members of the Board
diperkenankan merangkap jabatan sebagai anggota of Commissioners are not permitted to hold concurrent
Dewan Komisaris pada lebih dari 3 (tiga) perusahaan lain. positions as members of the Board of Commissioners in
more than 3 (three) other companies.
Sehubungan dengan ketentuan tersebut, berikut disajikan In accordance with these provisions, the following table
tabel pengungkapan rangkap jabatan yang dimiliki oleh discloses the concurrent positions held by all members of
seluruh anggota Dewan Komisaris BRI Finance yang masih the Board of Commissioners of BRI Finance who are still in
menjabat hingga 31 Desember 2025: office as of December 31, 2025:
Nama Jabatan Jabatan pada Perusahaan Lain Nama Perusahaan Lain
Name Position Position in Other Companies Name of Other Company
Komisaris Utama Nihil Nihil
Sigit Murtiyoso
President Commissioner Nil Nil
Komisaris Executive Vice President of Retail PT Bank Rakyat Indonesia
Dhoni Ramadi*
Commissioner Funding & Retail (Persero) Tbk
Komisaris Independen Komisaris
dr. Diah Defawati PT Sinar Energi Utama
Independent Commissioner Commissioner
*Masa jabatan Bapak Dhoni Ramadi sebagai Komisaris efektif sampai dengan bulan Juni 2025.
*Mr. Dhoni Ramadi's term as Commissioner is effective until June 2025.
Rapat Dewan Komisaris
Board of Commissioners Meeting
Berdasarkan ketentuan Peraturan Otoritas Jasa Keuangan Based on the provisions of Financial Services Authority
Nomor 33 Tahun 2014 tentang Direksi dan Dewan Regulation Number 33 of 2014 concerning the Board of
Komisaris Emiten atau Perusahaan Publik, Dewan Komisaris Directors and Board of Commissioners of Issuers or Public
diwajibkan untuk melaksanakan rapat secara berkala Companies, the Board of Commissioners is required to hold
paling sedikit 1 (satu) kali dalam jangka waktu 2 (dua) regular meetings at least 1 (one) times within a period of 2
bulan atau setara dengan 6 (enam) kali dalam satu tahun. (bulan) months or the equivalent of 6 (six) times in one
Selain itu, Dewan Komisaris juga harus menyelenggarakan year. In addition, the Board of Commissioners must also
rapat koordinasi bersama Direksi sekurang-kurangnya 1 hold coordination meetings with the Board of Directors
(satu) kali dalam 6 (enam) bulan atau 2 (dua) kali dalam at least 1 (one) times in 6 (six) months or 2 (two) times
satu tahun. Pelaksanaan rapat tersebut merupakan in one year. The implementation of these meetings is part
bagian dari fungsi pengawasan Dewan Komisaris atas of the Board of Commissioners’ supervisory function over
pengelolaan perusahaan yang dijalankan oleh Direksi. the management of the company carried out by the Board
Seluruh keputusan Dewan Komisaris ditetapkan melalui of Directors. All decisions of the Board of Commissioners
mekanisme Rapat Dewan Komisaris. are determined through the mechanism of Board of
Commissioners Meetings.
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Tata Kelola Perusahaan
Corporate Governance
Ketentuan Rapat Dewan Komisaris
Provisions for Board of Commissioners Meetings
Dalam menyelenggarakan rapat, Dewan Komisaris memiliki In holding meetings, the Board of Commissioners has the
ketentuan sebagai berikut: following provisions:
1. Rapat Dewan Komisaris BRI Finance wajib dilaksanakan 1. BRI Finance Board of Commissioners meetings must
paling kurang 1 (satu) kali setiap bulan dan dapat juga be held at least 1 (one) time every month and can also
diadakan sewaktu-waktu atas permintaan anggota be held at any time at the request of several Board of
Dewan Komisaris atau Direksi atau atas permintaan Commissioners members, Board of Directors members,
tertulis dari pemegang saham dengan menyebutkan or at a written request from shareholders stating the
agenda yang akan dibicarakan. Dalam rapat Dewan agenda to be discussed. At the meeting, the Board of
Komisaris juga dapat mengundang Direksi; Commissioners can also invite the Board of Directors;
2. Rapat Dewan Komisaris dapat diadakan setiap waktu 2. Board of Commissioners Meetings may be held at any
bilamana dianggap perlu oleh salah satu anggota atau time deemed necessary by one or more members of
lebih Dewan Komisaris, atau atas permintaan tertulis dari the Board of Commissioners, at the written request of
Direksi, atau atas permintaan tertulis dari salah seorang the Board of Commissioners, or at the written request
atau lebih Pemegang Saham yang jika bersama-sama of one or more Shareholders who together represent at
maka jumlahnya mewakili setidaknya sepersepuluh least one-tenth of the total number of shares with valid
bagian dari seluruh jumlah saham dengan hak suara voting rights issued by the Company;
yang sah yang telah dikeluarkan oleh Perusahaan;
3. Anggota Dewan Komisaris wajib menghadiri rapat 3. Board of Commissioners members must attend at
Dewan Komisaris setidaknya 75% (tujuh puluh lima least 75% (seventy-five percent) of the total number of
persen) dari keseluruhan jumlah rapat Dewan Komisaris Board of Commissioners meetings within a period of 1
dalam jangka waktu 1 (satu) tahun. Rapat Dewan (one) year. Board of Commissioners Meetings are valid
Komisaris adalah sah dan berhak mengambil keputusan and entitled to adopt binding resolutions if more than
yang mengikat apabila dihadiri dan/atau diwakili oleh half of the total number of members of the Board of
lebih dari ½ (satu per dua) dari jumlah anggota Dewan Commissioners in office are present and/or represented
Komisaris; at the meeting;
4. Keputusan Rapat Dewan Komisaris harus diambil 4. Resolutions of the Board of Commissioners Meeting
berdasarkan musyawarah untuk mufakat. Jika keputusan must be adopted based on an amicable settlement.
berdasarkan musyawarah untuk mufakat tidak tercapai, If a decision in an amicable manner is not reached,
maka keputusan diambil berdasarkan pemungutan then the decision is made based on voting. If voting is
suara. Jika dilakukan pemungutan suara, Keputusan conducted, the resolutions of the Meeting of the Board
Rapat Dewan Komisaris adalah sah dan mengikat bila of Commissioners shall be valid and binding if approved
disetujui oleh lebih dari setengah jumlah seluruh suara by more than half of the total number of votes validly
yang dikeluarkan dengan sah dalam rapat; cast in the meeting;
5. Dewan Komisaris dapat juga mengambil keputusan 5. The Board of Commissioners may also adopt valid
yang sah tanpa mengadakan rapat Dewan Komisaris resolutions without convening a meeting of the Board
dengan ketentuan bahwa semua anggota Dewan of Commissioners provided that all members of the
Komisaris telah diberitahu secara tertulis tentang Board of Commissioners have been notified in writing
usul yang bersangkutan dan seluruh anggota Dewan of the relevant proposal and all members of the Board
Komisaris memberikan persetujuan mengenai usul yang of Commissioners consent to the relevant proposal in
bersangkutan secara tertulis serta menandatangani writing and sign such consent. Decisions made in this
persetujuan tersebut. Keputusan yang diambil dengan way have the same force as decisions made legally in a
cara demikian mempunyai kekuatan yang sama dengan meeting of the Board of Commissioners;
keputusan yang diambil dengan sah dalam rapat Dewan
Komisaris;
6. Dalam hal terdapat anggota Dewan Komisaris dan/atau 6. If Board of Commissioners members and/or Board of
anggota Direksi yang tidak menandatangani hasil atau Directors members do not sign the results or do not
terdapat perbedaan pendapat (dissenting opinion) yang agree with the resolution of the Board of Commissioners
terjadi dalam Keputusan Rapat Dewan Komisaris wajib Meeting, the reasons for the opinion difference must be
dicantumkan secara jelas disertai alasan perbedaan stated clearly in a separate letter and attached to the
pendapat tersebut dalam surat tersendiri dan dilekatkan minutes of the Board of Commissioner Meeting; and
pada risalah Rapat Dewan Komisaris; dan
7. Dalam hal anggota Dewan Komisaris tidak dapat 7. If Board of Commissioners members cannot physically
menghadiri Rapat secara fisik maka anggota Dewan participate in the Meeting, Board of Commissioners
Komisaris dapat menghadiri Rapat melalui media members can participate in the Meeting via
telekonferensi, video konferensi atau sarana media teleconference, video conference, or other electronic
elektronik lainnya sesuai dengan ketentuan yang media following applicable regulations.
berlaku.
Rapat Internal Dewan Komisaris
Internal Meeting of the Board of Commissioners
Sepanjang tahun 2025, Dewan Komisaris telah Throughout 2025, the Board of Commissioners held 14
menyelenggarakan rapat internal sebanyak 14 (empat (fourteen) internal meetings. Description of the attendance
belas) kali, dengan uraian kehadiran anggota Dewan of members of the Board of Commissioners is as follows:
Komisaris sebagai berikut:
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Frekuensi Kehadiran Rapat Internal Dewan Komisaris
Frequency of Attendance at Internal Meetings of the Board of Commissioners
Nama Jabatan Rapat Kehadiran Persentase (%)
Name Position Meeting Attendance Percentage (%)
Komisaris Utama
Sigit Murtiyoso 14 14 100%
President Commissioner
Komisaris
Dhoni Ramadi* 9 9 100%
Commissioner
Komisaris Independen
dr. Diah Defawati 14 14 100%
Independent Commissioner
*Masa jabatan Bapak Dhoni Ramadi sebagai Komisaris efektif sampai dengan Juni 2025.
Mr. Dhoni Ramadi's term as Commissioner is effective until June 2025.
Agenda Rapat Dewan Komisaris
Board of Commissioners Meeting Agenda
Tanggal Agenda Rapat Peserta
No
Date Meeting Agenda Participants
1 15 Januari Persetujuan Fasilitas Kredit PT Bank UOB 1. Komisaris Utama
2025 Indonesia President Commissioner
January 15, Credit Facility Agreement PT Bank UOB 2. Komisaris Independen
2025 Indonesia Independent Commissioner
3. Komisaris
Commissioner
4. Anggota Komite Dewan Komisaris
Member of the Board of Commissioners Committee
2 7 Februari Analisa Kinerja Keuangan posisi Komisaris Utama
2025 Desember 2024 President Commissioner
February 7, Financial Performance Analysis for
2025 December 2024
3 26 Februari 1. Tugas dan Tanggung Jawab Anggota 1. Komisaris Utama
2025 Komite Dewan Komisaris President Commissioner
February Duties and Responsibilities 2. Komisaris Independen
26, 2025 of Members of the Board of Independent Commissioner
Commissioners Committee 3. Komisaris
2. Rencana Kerja Tahun 2025 Anggota Commissioner
Komite Dewan Komisaris 4. Anggota Komite Dewan Komisaris
2025 Work Plan for Members of the Member of the Board of Commissioners Committee
Board of Commissioners Committee
4 7 Maret Persetujuan Fasilitas Kredit PT Bank 1. Komisaris Utama
2025 Panin President Commissioner
March 7, Credit Facility Agreement PT Bank Panin 2. Komisaris Independen
2025 Independent Commissioner
3. Komisaris
Commissioner
4. Anggota Komite Dewan Komisaris
Member of the Board of Commissioners Committee
5 18 Maret 1. Kinerja Perusahaan 1. Komisaris Utama
2025 Company Performance President Commissioner
March 18, 2. Strategi Perbaikan Kualitas Collection 2. Komisaris Independen
2025 Strategy to Improve Collection Independent Commissioner
Quality 3. Komisaris
3. Pengangkatan Staf Sekretaris Dewan Commissioner
Komisaris 4. Anggota Komite Dewan Komisaris
Appointment of Staff for the Board of Member of the Board of Commissioners Committee
Commissioners Secretary
6 14 April Persiapan rapat dengan Komite Tata 1. Komisaris Utama
2025 Kelola Terintegrasi President Commissioner
April 14, Preparation for a meeting with the 2. Komisaris Independen
2025 Integrated Governance Committee Independent Commissioner
3. Komisaris
Commissioner
4. Anggota Komite Dewan Komisaris
Member of the Board of Commissioners Committee
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Agenda Rapat Peserta
No
Date Meeting Agenda Participants
7 20 Mei Kinerja Perusahaan sampai dengan April 1. Komisaris Utama
2025 2025 President Commissioner
May 20, Company Performance through April 2. Komisaris Independen
2025 2025 Independent Commissioner
3. Komisaris
Commissioner
4. Anggota Komite Dewan Komisaris
Member of the Board of Commissioners Committee
8 13 Juni Fasilitas Pinjaman PT Bank Mandiri 1. Komisaris Utama
2025 Loan Facilities at PT Bank Mandiri President Commissioner
June 13, 2. Komisaris Independen
2025 Independent Commissioner
3. Komisaris
Commissioner
4. Anggota Komite Dewan Komisaris
Member of the Board of Commissioners Committee
9 25 Juni 1. Kinerja Perusahaan 1. Komisaris Utama
2025 Company Performance President Commissioner
June 25, 2. Usulan revisi RKAP dan KPI 2. Komisaris Independen
2025 Tahun 2025 Independent Commissioner
Proposed revision of the 2025 RKAP 3. Komisaris
and KPI Commissioner
4. Anggota Komite Dewan Komisaris
Member of the Board of Commissioners Committee
10 1 Juli 2025 Perubahan Susunan Anggota Komite 1. Komisaris Utama
July 1, 2025 Nominasi & Remunerasi Dan Komite President Commissioner
Pemantau Manajemen Risiko 2. Komisaris Independen
Changes in the Composition of the Independent Commissioner
Nomination & Remuneration Committee 3. Anggota Komite Dewan Komisaris
and the Risk Management Monitoring Member of the Board of Commissioners Committee
Committee
11 16 Perpanjangan Fasilitas Pinjaman PT Bank 1. Komisaris Utama
September Victoria International, Tbk President Commissioner
2025 Extension of Loan Facilities for PT Bank 2. Komisaris Independen
September Victoria International, Tbk Independent Commissioner
16, 2025 3. Anggota Komite Dewan Komisaris
Member of the Board of Commissioners Committee
12 29 Pengajuan Penghapusbukuan Piutang 1. Komisaris Utama
September Macet September 2025 President Commissioner
2025 Application for Write-Off of Bad Debts 2. Komisaris Independen
September September 2025 Independent Commissioner
29, 2025 3. Anggota Komite Dewan Komisaris
Member of the Board of Commissioners Committee
13 28 Oktober Kick Off Audit Meeting Bersama Ernst & 1. Komisaris Utama
2025 Young (EY) President Commissioner
October Kick Off Audit Meeting with Ernst & 2. Komisaris Independen
28, 2025 Young (EY) Independent Commissioner
3. Anggota Komite Dewan Komisaris
Member of the Board of Commissioners Committee
14 31 Oktober Pengajuan Penghapusbukuan Piutang 1. Komisaris Utama
2025 Macet Oktober 2025 President Commissioner
October 31, Application for Write-off of Bad Debts 2. Komisaris Independen
2025 October 2025 Independent Commissioner
3. Anggota Komite Dewan Komisaris
Member of the Board of Commissioners Committee
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Komisaris Independen
Independent Commissioner
Komisaris Independen merupakan anggota Dewan Independent Commissioners are members of the Board of
Komisaris yang tidak memiliki hubungan afiliasi dengan Commissioners who have no affiliation with the Board of
Direksi, anggota Dewan Komisaris lainnya, maupun Directors, other members of the Board of Commissioners,
pemegang saham pengendali, serta terbebas dari or controlling shareholders, and are free from business
hubungan usaha atau kepentingan lain yang berpotensi relationships or other interests that could potentially
memengaruhi independensinya. Keberadaan Komisaris affect their independence. The existence of Independent
Independen berperan penting dalam menjaga objektivitas, Commissioners plays an important role in maintaining
independensi, dan prinsip kewajaran (fairness) dalam objectivity, independence, and the principle of fairness in
pengawasan perusahaan, sehingga setiap keputusan dapat corporate supervision, so that every decision can be made
diambil tanpa pengaruh dari pihak-pihak yang memiliki without influence from parties with specific interests.
kepentingan tertentu.
Dalam menjalankan fungsi pengawasannya, Komisaris In carrying out their supervisory functions, Independent
Independen memiliki keleluasaan untuk menyampaikan Commissioners have the discretion to express their
pandangan secara independen dalam proses pengambilan independent views in the decision-making process.
keputusan. Sesuai dengan ketentuan Undang-Undang In accordance with the provisions of Law Number 40
Nomor 40 Tahun 2007 tentang Perseroan Terbatas serta of 2007 concerning Limited Liability Companies and
Peraturan Otoritas Jasa Keuangan Nomor 33 Tahun Financial Services Authority Regulation Number 33 of
2014 tentang Direksi dan Dewan Komisaris Emiten atau 2014 concerning the Board of Directors and Board of
Perusahaan Publik, BRI Finance wajib memenuhi komposisi Commissioners of Issuers or Public Companies, BRI
Komisaris Independen paling sedikit 30% (tiga puluh Finance is required to have at least 30% (thirty percent)
persen) dari total anggota Dewan Komisaris. Komisaris of its Board of Commissioners composed of Independent
Independen berasal dari luar perusahaan dan memenuhi Commissioners. Independent Commissioners come
seluruh persyaratan independensi sebagaimana diatur from outside the company and meet all independence
dalam peraturan perundang-undangan yang berlaku. requirements as stipulated in the applicable laws and
regulations.
Hingga akhir 31 Desember 2025, BRI Finance telah As of December 31, 2025, BRI Finance has complied
memenuhi kepatuhan terhadap peraturan yang berlaku with applicable regulations regarding the existence of
terkait keberadaan Dewan Komisaris Independen. BRI an Independent Board of Commissioners. BRI Finance
Finance memiliki 1 (satu) orang anggota Dewan Komisaris has 1 (one) members of the Independent Board of
Independen atau 50% dari jumlah Dewan Komisaris yang Commissioners or 50% of the total number of Board of
bertugas di Perusahaan. Commissioners serving in the Company.
Kriteria Penentuan Komisaris Independen
Criteria for Independent Commissioners
Perusahaan memiliki kriteria untuk menentukan Komisaris The Company has criteria for determining Independent
Independen. Kriteria penentuan Komisaris Independen Commissioners are as follows: (G-06)
Perusahaan adalah sebagai berikut: (G-06)
1. Tidak memiliki hubungan afiliasi dengan pemegang 1. Has no affiliation with shareholders, members of the
saham, anggota Direksi, dan anggota Dewan Komisaris Board of Directors, and other members of the Board of
lainnya pada Perusahaan; Commissioners of the Company;
2. Tidak mempunyai saham baik langsung maupun tidak 2. Does not own shares in the Company, both directly and
langsung pada Perusahaan; indirectly;
3. Tidak mempunyai hubungan usaha baik langsung 3. Has no direct or indirect business relationships related
maupun tidak langsung yang berkaitan dengan kegiatan to the Company’s activities;
Perusahaan;
4. Tidak pernah menjadi anggota Direksi, anggota Dewan 4. Has never been a member of the Board of Directors,
Komisaris atau, menduduki jabatan 1 (satu) tingkat di a member of the Board of Commissioners, or held a
bawah Direksi pada Perusahaan atau perusahaan lain position 1 (one) level below the Board of Directors at
yang memiliki hubungan afiliasi dengan Perusahaan the Company or other companies that have an affiliation
dalam kurun waktu 6 (enam) bulan terakhir; with the Company within the last 6 (six) months;
5. Memahami peraturan perundang-undangan di bidang 5. Possess knowledge of the laws and regulations in
pembiayaan dan Peraturan Perundang-undangan lain financing and other relevant laws and regulations;
yang relevan;
6. Memiliki pengetahuan yang baik mengenai kondisi 6. Possess proper knowledge of the Company’s financial
keuangan Perusahaan; condition;
7. Berkewarganegaraan Indonesia; dan 7. Possess Indonesian citizenship; and
8. Berdomisili di Indonesia. 8. Domiciled in Indonesia.
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Tata Kelola Perusahaan
Corporate Governance
Independensi Komisaris Independen
Independence of Independent Commissioner
Mengacu pada ketentuan Peraturan Otoritas Jasa Referring to the provisions of Financial Services Authority
Keuangan Nomor 33 Tahun 2014 tentang Direksi dan Regulation Number 33 of 2014 concerning the Board of
Dewan Komisaris Emiten atau Perusahaan Publik, Directors and Board of Commissioners of Issuers or Public
Komisaris Independen diwajibkan untuk memenuhi Companies, Independent Commissioners are required to
sejumlah persyaratan independensi sebagai berikut: meet the following independence requirements:
Independensi
dr. Diah Defawati
Independence Aspect
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung jawab untuk
merencanakan, memimpin, mengendalikan, atau mengawasi kegiatan Perusahaan dalam waktu
enam bulan terakhir, kecuali untuk pengangkatan kembali sebagai Komisaris Independen
Perusahaan pada periode berikutnya. √
Not a person who works or has the authority and responsibility to plan, lead, control or supervise
the Company’s activities in the last six months, except for reappointment as an Independent
Commissioner of the Company in the following period.
Tidak mempunyai saham baik langsung maupun tidak langsung pada Perusahaan
√
Does not have any shares either directly or indirectly in the Company.
Tidak memiliki hubungan afiliasi dengan Perusahaan, anggota Dewan Komisaris, anggota Direksi
atau Pemegang Saham utama Perusahaan.
√
Has no affiliated relationship with the Company, members of the Board of Commissioners,
members of the Board of Directors or major Shareholders of the Company.
Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang berkaitan
dengan kegiatan usaha Perusahaan.
√
Does not have any direct or indirect business relationship related to the Company’s business
activities.
Tugas Komisaris Independen
Duties of Independent Commissioners
Berdasarkan fungsinya, Komisaris Independen Perusahaan Based on their functions, the Company’s Independent
memiliki tugas pokok sebagai berikut: Commissioners have the following main duties:
1. Melakukan fungsi pengawasan untuk menyuarakan 1. Perform supervisory function to voice the interests of
kepentingan debitur, kreditur, dan pemangku debtors, creditors and other stakeholders;
kepentingan lainnya;
2. Komisaris Independen juga akan menjadi Ketua Komite 2. The Independent Commissioner also serves as Audit
Audit untuk memastikan efektivitas sistem pengendalian Committee Head to ensure the effectiveness of
internal dan pelaksanaan audit Perusahaan, menjadi the Company’s internal control system and audit
Ketua Komite Remunerasi dan Nominasi, dan menjadi implementation, Remuneration and Nomination
Ketua Komite Pemantau Risiko; dan Committee Head, and Risk Monitoring Committee
Head; and
3. Komisaris Independen wajib membuat laporan kepada 3. Prepare a report to the Financial Services Authority no
Otoritas Jasa Keuangan paling lambat 10 (sepuluh) later than 10 (ten) calendar days from the date of the
hari kalender sejak diperolehnya temuan bilamana findings if the Independent Commissioner discovers
Komisaris Independen menemukan pelanggaran a violation of laws and regulations in financing by the
peraturan perundang-undangan di bidang pembiayaan Company and/or discovers circumstances or estimates
oleh Perusahaan dan/atau menemukan keadaan of circumstances that may jeopardize the Company’s
atau perkiraan keadaan yang dapat membahayakan business continuity.
kelangsungan usaha Perusahaan.
Pengembangan Kompetensi Dewan Komisaris
Competency Development for Board of Commissioners
Per 31 Desember 2025, Dewan Komisaris telah mengikuti As of December 31, 2025, the Board of Commissioners
kegiatan pengembangan kompetensi berupa pelatihan- has participated in competency development activities in
pelatihan. Informasi terkait program pelatihan dan the form of training. Information related to the Board of
pengembangan kompetensi Dewan Komisaris telah Commissioners’ training and competency development
dijelaskan di Bab Tinjauan Unit Pendukung Bisnis (TUPB) programs is described in the Business Support Unit Review
pada bagian Pengembangan Kompetensi di dalam (TUPB) chapter in the Competency Development section
Laporan Tahunan dan Keberlanjutan ini. (G-05) of this Annual and Sustainability Report. (G-05)
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Program Orientasi Dewan Komisaris Baru
New Board of Commissioners Orientation Program
Untuk memastikan kesiapan anggota Dewan Komisaris To ensure the readiness of the new Board of Commissioners
yang baru, BRI Finance menetapkan mekanisme members, BRI Finance has established a company
pengenalan perusahaan sebagai bagian dari proses awal orientation mechanism as part of the initial process of their
masa jabatan. Kegiatan ini difokuskan pada pemahaman term of office. This activity focuses on understanding the
terhadap bisnis, tata kelola, serta budaya kerja perusahaan, company’s business, governance, and work culture, thereby
sehingga mendukung terbangunnya sinergi, kekompakan, supporting the development of synergy, cohesiveness, and
dan kemampuan adaptasi Dewan Komisaris dalam adaptability of the Board of Commissioners in carrying
menjalankan perannya. Program pengenalan tersebut out their roles. The orientation program is implemented
dilaksanakan melalui beberapa kegiatan sebagai berikut: through the following activities:
1. Pengenalan Perusahaan 1. Introduction to the Company
Pemahaman menyeluruh tentang perusahaan, termasuk A comprehensive understanding of the Company,
sejarah, visi, misi, nilai-nilai inti, struktur organisasi dan including its history, vision, mission, core values,
model bisnisnya. organizational structure, and business model.
2. Tugas dan Tanggung Jawab Komisaris 2. Duties and Responsibilities of Commissioners
Pemahaman tentang peran, tanggung jawab, dan Understanding of the roles, responsibilities, and legal
kewajiban hukum komisaris sesuai dengan undang- obligations of commissioners in accordance with
undang yang berlaku dan praktik terbaik korporat. applicable laws and corporate best practices.
3. Pemahaman tentang Risiko dan Kepatuhan 3. Understanding of Risk and Compliance
Pemahaman yang komprehensif tentang risiko-risiko A comprehensive understanding of the risks faced by
yang dihadapi perusahaan dan kebijakan serta prosedur the Company and existing compliance policies and
kepatuhan yang ada. procedures.
Penilaian Kinerja Komite di bawah Dewan Komisaris
Assessment on Performance of Committees under the Board of Commissioners
Sepanjang tahun 2025, Komite di bawah Dewan Komisaris Throughout 2025, the Committees under the Board
telah menjalankan tugas dan tanggung jawabnya dengan of Commissioners have performed their duties and
baik. Komite Audit telah melaksanakan rapat sebanyak responsibilities well. The Audit Committee held 4 (four)
4 (empat) rapat, Komite Nominasi dan Remunerasi telah meetings, the Nomination and Remuneration Committee
melaksanakan rapat sebanyak 5 (lima) kali rapat, dan held 5 (five) meetings, and the Risk Monitoring Committee
Komite Pemantauan Risiko telah melaksanakan rapat held 4 (four) meetings. All Committees conducted regular
sebanyak 4 (empat) kali rapat. Seluruh Komite secara evaluations, reported on their activities, and provided
berkala melakukan evaluasi, dan melaporkan kegiatan effective input to the Board of Commissioners.
serta mampu memberikan masukan-masukan yang efektif
kepada Dewan Komisaris.
Direksi
Board of Directors
Berdasarkan ketentuan Undang-Undang Nomor 40 Tahun Based on the provisions of Law Number 40 of 2007
2007 tentang Perseroan Terbatas, Direksi merupakan salah concerning Limited Liability Companies, the Board of
satu organ utama perusahaan yang memiliki kewenangan Directors is one of the main organs of the company
dan tanggung jawab dalam mengelola serta mengurus that has the authority and responsibility to manage and
jalannya perusahaan untuk mencapai tujuan usaha yang administer the company in order to achieve its stated
telah ditetapkan. Dalam pelaksanaan tugasnya, Direksi business objectives. In carrying out its duties, the Board
memastikan seluruh kegiatan perusahaan berjalan selaras of Directors ensures that all company activities are in line
dengan rencana bisnis, visi, misi, dan nilai-nilai perusahaan. with the business plan, vision, mission, and values of the
company.
Selain menjalankan fungsi pengurusan, Direksi juga In addition to performing management functions,
memperhatikan pelaksanaan tanggung jawab sosial the Board of Directors also pays attention to the
perusahaan serta kepentingan para pemangku kepentingan implementation of corporate social responsibility and the
sesuai dengan ketentuan peraturan perundang-undangan interests of stakeholders in accordance with applicable
yang berlaku. Direksi bertindak mewakili Perusahaan, baik laws and regulations. The Board of Directors acts on behalf
di dalam maupun di luar pengadilan, sebagaimana diatur of the company, both in and out of court, as stipulated
dalam Anggaran Dasar. Untuk mendukung efektivitas in the Articles of Association. To support the effective
pelaksanaan tugas dan fungsinya, Direksi didukung oleh performance of its duties and functions, the Board of
unit bisnis, unit operasional, fungsi audit internal, serta Directors is supported by business units, operational units,
fungsi manajemen risiko. internal audit functions, and risk management functions.
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Tata Kelola Perusahaan
Corporate Governance
Susunan Direksi
Composition of the Board of Directors
Susunan Direksi ditetapkan melalui proses penetapan The composition of the Board of Directors is determined
jumlah anggota yang dilakukan secara cermat dengan through a careful process of determining the number
mengacu pada ketentuan peraturan perundang-undangan of members in accordance with applicable laws and
yang berlaku. Penetapan tersebut memperhatikan regulations. This determination takes into account the
ketentuan Peraturan Otoritas Jasa Keuangan (POJK) provisions of Financial Services Authority Regulation
Nomor 48 Tahun 2024 tentang Tata Kelola yang Baik (POJK) Number 48 of 2024 concerning Good Governance
bagi Lembaga Pembiayaan, Perusahaan Modal Ventura, for Financing Institutions, Venture Capital Companies,
Lembaga Keuangan Mikro, serta Lembaga Jasa Keuangan Microfinance Institutions, and Other Financial Services
Lainnya beserta perubahannya, sebagaimana diatur Institutions and its amendments, as further regulated
lebih lanjut dalam Surat Edaran Nomor SE.062-7.0/P/ in Circular Letter Number SE.062-7.0/P/CMP/12/2024
CMP/12/2024 tentang Pedoman Operasional Tata concerning Operational Guidelines for Good Corporate
Kelola Perusahaan yang Baik. Dalam ketentuan tersebut Governance. The provisions state that financing companies
dinyatakan bahwa perusahaan pembiayaan dengan aset di with assets above 250 billion must have at least 3 (three)
atas 250 miliar wajib memiliki paling sedikit 3 (tiga) orang members of the Board of Directors.
anggota Direksi.
Sepanjang tahun 2025, BRI Finance memiliki 4 (empat) Throughout 2025, BRI Finance has 4 (four) directors,
orang Direksi, yang terdiri dari 1 (satu) orang Direktur consisting of 1 (one) President Director and 3 (three)
Utama, dan 3 (tiga) orang anggota Direksi yang telah Directors who have been appointed to carry out their
ditentukan menjalankan tugasnya masing-masing, dengan respective duties, taking into account their diversity
memperhatikan keberagaman keahlian, pengetahuan, dan of expertise, knowledge, and experience. The current
pengalaman. Adapun susunan Direksi Perusahaan saat ini composition of the Company’s Board of Directors is as
adalah sebagai berikut: follows:
Nama Jabatan Periode Dasar Pengangkatan
Name Position Period Basis of Appointment
Wahyudi Direktur Utama 2023-Penutupan Keputusan RUPSLB tanggal 6 November 2023 sesuai Akta
Darmawan President RUPS Tahunan Berita Acara RUPSLB Nomor 04 tanggal 6 November 2023.
Director 2026 Resolution of the EGMS dated November 6, 2023 in
2023-Closing of accordance with the Deed of Minutes of the EGMS No. 04
2026 AGMS dated November 6, 2023.
Willy Halim Direktur 2022-Penutupan Keputusan RUPS Tahunan tanggal 25 April 2022 sesuai
Sugiardi* Operasional RUPS Tahunan Akta Berita Acara RUPS Tahunan Nomor 35 tanggal 25
Operations 2025 April 2020.
Director 2022-Closing of Resolution of the Annual GMS dated April 25, 2022 in
2025 AGMS accordance with the Deed of Minutes of the Annual GMS
No. 35 dated April 25, 2020.
Primartono Direktur Bisnis 2023-Penutupan Keputusan RUPSLB tanggal 4 Oktober 2023 sesuai Akta
Gunawan Business Director RUPS Tahunan Berita Acara RUPSLB Nomor 09 tanggal 4 Oktober 2023.
2026 Resolution of the EGMS dated October 4, 2023 in
2023-Closing of accordance with the Deed of Minutes of the EGMS No. 09
2026 AGMS dated October 4, 2023.
Ari Prayuwana Direktur 2023-Penutupan Keputusan RUPSLB tanggal 04 Oktober 2023 sesuai Akta
Manajemen Risiko RUPS Tahunan Berita Acara RUPS Tahunan Nomor 09 tanggal 04 Oktober
Risk Management 2026 2023.
Director 2023-Closing of Resolution of the EGMS dated October 4, 2023 in
2026 AGMS accordance with the Deed of Minutes of the Annual GMS
No. 09 dated October 4, 2023.
*Masa jabatan Bapak Willy Halim Sugiardi sebagai Direktur Operasional efektif sampai dengan bulan Juni 2025.
*Mr. Willy Halim Sugiardi's term as Operations Director is effective until June 2025.
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Piagam Direksi
Board of Directors Charter
Dalam menjalankan peran dan tanggung jawabnya, In carrying out its roles and responsibilities, the Board of
Direksi berpedoman pada Pedoman atau Piagam Direksi Directors adheres to the Board of Directors’ Guidelines
yang menjadi acuan kerja. Dokumen tersebut mengatur or Charter, which serve as a reference for its work. This
berbagai ketentuan, antara lain ruang lingkup tugas, hak document regulates various provisions, including the
dan kewenangan, struktur dan persyaratan keanggotaan, scope of duties, rights and authorities, structure and
ketentuan rangkap jabatan, mekanisme rapat, pengelolaan membership requirements, dual position provisions,
benturan kepentingan, serta tata cara pengambilan meeting mechanisms, conflict of interest management,
keputusan. Piagam Direksi digunakan sebagai standar and decision-making procedures. The Board of Directors
pelaksanaan kinerja yang mendukung penerapan prinsip- Charter is used as a performance implementation
prinsip Good Corporate Governance (GCG) dan menjadi standard that supports the application of Good Corporate
landasan dalam mewujudkan visi dan misi perusahaan. Governance (GCG) principles and serves as the foundation
for realizing the company’s vision and mission.
Syarat Umum Pengangkatan Direksi
General Requirements for Appointment of Board of Directors
BRI Finance dalam melakukan pengangkatan Direksi In appointing Directors, BRI Finance has general criteria
mempunyai kriteria dan syarat umum yang harus dipenuhi and requirements that must be met by each candidate for
oleh setiap calon Direksi, antara lain: Directors as follows:
1. Berdasarkan Peraturan Otoritas Jasa Keuangan Nomor 1. Based on Financial Services Authority Regulation
33 tahun 2014 tentang Direksi dan Dewan Komisaris No. 48 of 2024 on Good Governance for Financing
Emiten atau Perusahaan Publik, POJK No. 48 Tahun Institutions, Venture Capital Companies, Microfinance
2024 tentang Tata Kelola Yang Baik bagi Lembaga Institutions, and Other Financial Services Institutions, as
Pembiayaan, Perusahaan Modal Ventura, Lembaga well as BRI Finance Management Guidelines, the general
Keuangan Mikro, dan Lembaga Jasa Keuangan Lainnya, requirements for being on the Board of Commissioners
syarat umum menjadi Dewan Komisaris adalah pada are possessing good character, morals, and integrity
saat diangkat dan selama menjabat diharuskan once appointed and during their tenure;
mempunyai akhlak, moral, dan integritas yang baik;
2. Cakap melakukan perbuatan hukum; 2. Able to take legal actions;
3. Dalam 5 (lima) tahun sebelum pengangkatan dan 3. Within 5 (five) years before the appointment and
selama menjabat: during office:
a. Tidak pernah dinyatakan pailit; a. Never been declared bankrupt;
b. Tidak pernah menjadi anggota Direksi dan/atau b. Never been a member of the Board of Directors
anggota Dewan Komisaris yang dinyatakan bersalah and/or a member of the Board of Commissioners
menyebabkan suatu perusahaan dinyatakan pailit; who was found guilty of causing a company to be
declared bankrupt;
c. Tidak pernah dihukum karena melakukan tindak c. Never been convicted of committing a criminal act
pidana yang merugikan keuangan Negara dan/atau that is detrimental to State finances and/or related to
yang berkaitan dengan sektor keuangan; the financial sector;
d. Tidak pernah menjadi anggota Direksi dan/atau d. Never been a member of the Board of Directors and/
anggota Dewan Komisaris yang selama menjabat: or member of the Board of Commissioners during
their term:
• Pernah tidak menyelenggarakan RUPS Tahunan; • Never held an Annual GMS;
• Pertanggungjawabannya sebagai anggota Direksi • Their responsibilities as members of the Board of
dan/atau anggota Komisaris pernah tidak diterima Directors and/or Board of Commissioners have never
oleh RUPS atau pernah tidak memberikan been accepted by the GMS or he has never provided
pertanggungjawaban sebagai anggota Direksi accountability as members of the Board of Directors
dan/atau anggota Dewan Komisaris kepada and/or Board of Commissioners to the GMS; and
RUPS; dan
• Pernah menyebabkan perusahaan yang • Has ever caused a company that obtained a permit,
memperoleh izin, persetujuan, atau pendaftaran approval, or registration from the Financial Services
dari OJK tidak memenuhi kewajiban Authority to not fulfill its obligation to submit an
menyampaikan laporan tahunan dan/atau laporan annual report and/or financial statements to the
keuangan kepada OJK. Financial Services Authority.
4. Memiliki komitmen untuk mematuhi Peraturan 4. Have a commitment to comply with laws and
Perundang-undangan; regulations;
5. Memiliki pengetahuan dan/atau keahlian di bidang yang 5. Have knowledge and/or expertise in the field required
dibutuhkan Perusahaan; by the Company;
6. Memenuhi persyaratan-persyaratan lainnya yang 6. Fulfill other requirements specified in the Limited
ditentukan dalam Undang-Undang Perseroan Terbatas Liability Company Law and other laws and regulations
dan Peraturan Perundang-undangan lain termasuk including regulations related to the Company’s
peraturan yang terkait dengan kegiatan usaha business activities and meet the criteria applied by the
Perusahaan serta memenuhi kriteria yang diterapkan Shareholders;
oleh para Pemegang Saham;
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7. Tidak ada hubungan darah sampai dengan derajat 7. Have no blood relationship up to the second degree,
kedua, barik secara garis lurus maupun ke samping atau straight line or sideways, or marital/consanguineous
hubungan perkawinan/semenda (menantu atau ipar) relationship (son-in-law or inlaw) with members of the
dengan anggota Dewan Komisaris dan/atau anggota Board of Commissioners and/or other members of the
Direksi lainnya; Board of Directors;
8. Tidak pernah secara langsung maupun tidak langsung 8. Never directly or indirectly involved in engineering
terlibat dalam perbuatan rekayasa dan praktik-praktik and deviant practices, as well as other actions that
menyimpang, serta perbuatan lain yang merugikan are detrimental to the company where the person
perusahaan di mana yang bersangkutan bekerja atau concerned works or has worked; and
pernah bekerja; dan
9. Pengangkatan anggota Direksi dilakukan dengan 9. Appointment of Board of Directors members is carried
mempertimbangkan dedikasi, integritas, memahami out by considering dedication, integrity, understanding
masalah manajemen perusahaan yang berkaitan the company’s management issues related to the
dengan fungsi pengelolaan, dan memiliki pengetahuan management function, and having sufficient knowledge
yang cukup di bidang bisnis Perusahaan. in the Company’s business field.
Kebijakan Penghentian Direksi
Board of Directors Termination Policy
Berdasarkan ketentuan dalam Anggaran Dasar Nomor 237 Based on the provisions of Articles of Association Number
tanggal 23 April 2019, yang kemudian diubah melalui Akta 237 dated April 23, 2019, which was later amended through
Perubahan Nomor 4 tanggal 6 November 2023, dinyatakan Deed of Amendment Number 4 dated November 6, 2023,
bahwa RUPS berwenang memberhentikan anggota Direksi it is stated that the GMS has the authority to dismiss
sewaktu-waktu dengan menyebutkan alasan yang jelas. members of the Board of Directors at any time by stating
Beberapa alasan pemberhentian tersebut antara lain: clear reasons. Some of the reasons for dismissal include:
1. Direksi melanggar ketentuan Anggaran Dasar dan/atau 1. The Board of Directors violates the provisions of the
peraturan perundang-undangan yang berlaku; Articles of Association and/or applicable laws and
regulations;
2. Terlibat dalam tindakan yang merugikan Perusahaan 2. Involved in actions that are detrimental to the Company
dan/atau negara; dan and/or the nation; and
3. Dinyatakan bersalah dengan putusan pengadilan 3. Found guilty by a court decision that has permanent
yang mempunyai kekuatan hukum tetap, dan legal force, and resigns.
mengundurkan diri.
Sementara, Pedoman Pengurus tahun 2025 Dewan Meanwhile, the 2025 Management Guidelines stipulate that
Komisaris memiliki kewenangan untuk memberhentikan the Board of Commissioners has the authority to dismiss
Anggota Direksi sementara dengan menyebutkan a member of the Board of Directors on a temporary basis,
alasannya, apabila Anggota Direksi melakukan tindakan stating the reasons for doing so, if the member of the
yang bertentangan dengan Anggaran Dasar, diduga Board of Directors has committed an act that is contrary
merugikan Perusahaan, lalai dalam menjalankan to the Articles of Association, is suspected of causing harm
kewajibannya, atau terdapat alasan mendesak yang to the Company, has been negligent in performing his or
berkaitan dengan kepentingan Perusahaan. her duties, or if there are urgent reasons related to the
interests of the Company.
Tugas, Tanggung Jawab dan Wewenang Direksi
Duties, Responsibilities, and Authorities of The Board Of Directors
Berdasarkan Anggaran Dasar Perusahaan, Direksi memiliki Based on the Company’s Articles of Association, duties,
tugas, kewajiban, dan wewenang sebagai berikut: obligations, and authorities of the Board of Directors are
as follows:
Tugas dan Tanggung Jawab Direksi
Duties and Responsibilities of the Board of Directors
Jabatan Bidang Tugas Tugas dan Tanggung Jawab
Position Scope of Duties Duties and Responsibilities
Direktur Bertanggung jawab • Mengkoordinasikan pelaksanaan pengurusan Perusahaan bersama-sama dengan anggota
Utama atas bidang Internal Direksi lainnya;
President Audit, Sumber Daya Coordinate the implementation of the Company’s management together with other
Director Manusia, Kepatuhan members of the Board of Directors;
dan Sekretariat • Menerapkan prinsip-prinsip dan praktik Good Corporate Governance yang mencakup
Perusahaan seluruh jenjang dan jaringan organisasi Perusahaan;
In charge of Internal Implement the principles and practices of Good Corporate Governance covering all levels
Audit, Human Capital, and networks of the Company’s organization;
Compliance and • Melaporkan pelaksanaan tugas Direksi kepada pemegang saham melalui RUPS;
Corporate Secretary Report the implementation of the duties of the Board of Directors to the shareholders
through the GMS;
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Position Scope of Duties Duties and Responsibilities
• Bersama-sama dengan anggota Direksi lainnya menetapkan Rencana Kerja dan Anggaran,
Rencana Bisnis, Rencana Jangka Panjang, rencana strategis, dan implementasi program
kerja sesuai dengan visi dan misi Perusahaan;
With other members of the Board of Directors, prepare the Work Plan and Budget, Business
Plan, Long Term Plan, strategic plan, and implementation of work programs in accordance
with the vision and mission of the Company;
• Memimpin komite yang diperlukan Direksi sehubungan dengan pelaksanaan kegiatan
Perusahaan;
Lead committees required by the Board of Directors in connection with the implementation
of the Company’s activities;
• Memberikan persetujuan terhadap anggaran yang diajukan oleh seluruh unit kerja, dan
memastikan bahwa anggaran yang disiapkan akan mendukung peningkatan kinerja
Perusahaan secara keseluruhan;
Approve the budget proposed by all work units, and ensure that the budget prepared will
support the improvement of the Company’s overall performance;
• Membawahkan Satuan Kerja Audit Internal dan membuat keputusan terkait agar audit
internal dapat menjalankan fungsinya secara optimal dengan pendekatan audit berbasis
risiko, dan menetapkan roadmap audit yang disesuaikan dengan kebutuhan terkini
Perusahaan, guna memastikan bahwa pengendalian intern telah memadai;
Supervise the Internal Audit Unit and make relevant decisions so that internal audit can carry
out its functions optimally with a risk-based audit approach, and establish an audit roadmap
tailored to the Company’s current needs, to ensure that internal control is adequate;
• Memastikan pelaksanaan langkah perbaikan atas permasalahan atau penyimpangan dalam
kegiatan usaha Perusahaan yang ditemukan oleh fungsi audit internal, hasil pemeriksaan
auditor internal dan/atau auditor eksternal, serta OJK atau otoritas pengawasan lainnya;
Ensure the implementation of corrective measures for problems or irregularities in the
Company’s business activities found by the internal audit function, the results of the
examination of internal auditors and/or external auditors, as well as Financial Services
Authority or other supervisory authorities;
• Membuat perencanaan dan strategi untuk peningkatan kapasitas dan pengembangan
kualitas sumber daya manusia Perusahaan, termasuk struktur organisasi yang mendukung
terbentuknya insan Perusahaan yang andal, profesional, inovatif, dan berintegritas;
Ensure the implementation of corrective measures for problems or irregularities in the
Company’s business activities found by the internal audit function, the results of the
examination of internal auditors and/or external auditors, as well as Financial Services
Authority or other supervisory authorities;
• Merancang nilai-nilai dan budaya kerja sebagai bagian dari program transformasi yang
berkelanjutan;
Design work values and culture as part of a sustainable transformation program;
• Mengevaluasi pencapaian masing-masing unit kerja untuk memastikan hasil yang telah
dicapai dalam waktu tertentu dan melakukan revisi jika diperlukan;
Evaluate the achievements of each work unit to ensure the results have been achieved
within a certain time and make revisions if necessary;
• Membuat keputusan terkait unit kerja yang berada di bawah tanggung jawabnya dalam
mempersiapkan rencana strategis dan taktis untuk mencapai tujuan yang ditetapkan dalam
Rencana Bisnis Perusahaan;
Make decisions related to work units under his/her responsibility in preparing strategic and
tactical plans to achieve the objectives set out in the Company’s Business Plan;
• Mendorong dan membangun terciptanya budaya Kepatuhan di seluruh tingkatan dan
jajaran Perusahaan di seluruh Indonesia dan menciptakan sistem yang mencegah timbulnya
fraud yang akan berdampak terhadap risiko reputasi Perusahaan.
Encourage and build the creation of a culture of Compliance at all levels and levels of the
Company throughout Indonesia and create a system that prevents fraud that will impact the
Company’s reputational risk.
• Dalam pelaksanaan fungsi Audit Intern Direktur Utama memiliki wewenang, tugas, dan
tanggung jawab:
In performing the Internal Audit function, the President Director has the authority, duties,
and responsibilities to:
a. Mengembangkan kerangka Audit Intern untuk mengidentifikasi, mengukur, memantau,
dan mengendalikan semua Risiko yang dihadapi;
Develop an Internal Audit framework to identify, measure, monitor, and control all
risks faced;
b. Memastikan SPI memperoleh informasi terkait perkembangan yang terjadi, inisiatif,
proyek, produk, dan perubahan operasional serta Risiko yang telah diidentifikasi dan
diantisipasi;
Ensure that the SPI obtains information related to developments, initiatives, projects,
products, and operational changes, as well as risks that have been identified and
anticipated;
c. Memastikan telah dilakukan tindakan perbaikan yang tepat dalam waktu yang cepat
terhadap semua temuan dan rekomendasi SPI;
Ensuring that appropriate corrective actions are taken in a timely manner for all SPI
findings and recommendations;
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Jabatan Bidang Tugas Tugas dan Tanggung Jawab
Position Scope of Duties Duties and Responsibilities
d. Memastikan kepala SPI memiliki sumber daya serta anggaran yang diperlukan untuk
menjalankan tugas dan fungsi sesuai dengan rencana audit tahunan, sesuai kemampuan
keuangan perusahaan;
Ensuring that the head of SPI has the necessary resources and budget to carry out their
duties and functions in accordance with the annual audit plan, in line with the company's
financial capabilities;
e. Memastikan Perusahaan memiliki SPI; dan
Ensuring that the Company has an SPI; and
f. Melaksanakan fungsi Audit Intern lainnya sesuai dengan ketentuan peraturan perundang-
undangan, anggaran dasar, dan/atau keputusan RUPS.
Performing other Internal Audit functions in accordance with the provisions of laws and
regulations, the articles of association, and/or GMS resolutions.
Direktur Bertanggung • Bersama-sama dengan anggota Direksi lainnya menyusun Rencana Kerja dan Anggaran,
Bisnis jawab atas bidang Rencana Bisnis, Rencana Jangka Panjang Perusahaan, dan merumuskan strategi
Business Pembiayaan pencapaiannya;
Director Komersial, With other members of the Board of Directors, prepare the Work Plan and Budget, Business
Pembiayaan Plan, Long Term Plan of the Company, and formulate strategies for their achievement;
Konsumer, • Berpartisipasi dalam kegiatan strategis, termasuk namun tidak terbatas dalam Komite yang
Pembiayaan Fleet, diperlukan Direksi sehubungan dengan kegiatan Perusahaan;
dan Pengembangan Participate in strategic activities, including but not limited to the Committees required by
Produk & Digital the Board of Directors in connection with the Company’s activities;
Channel • Menyusun strategi dan rencana tindakan, mengatur kegiatan strategis dan taktis, mengelola
In charge of dan mengembangkan sumber daya manusia dari unit kerja yang terkait agar dapat selaras
Commercial dengan tujuan dan strategi Perusahaan;
Financing, Consumer Develop strategies and action plans, organize strategic and tactical activities, manage and
Financing, Fleet develop human capital of related work units in order to be aligned with the Company’s goals
Financing, and and strategies;
Product Development • Memberikan persetujuan terhadap permohonan pembiayaan calon debitur sesuai dengan
& Digital Channel kebijakan pembiayaan yang berlaku di Perusahaan;
Approve the financing application of prospective debtors in accordance with the financing
policy applicable in the Company;
• Mengevaluasi pencapaian masing-masing unit kerja di bawah supervisinya untuk
memastikan hasil yang telah dicapai dalam waktu tertentu dan melakukan revisi jika
diperlukan;
Evaluate the achievements of each work unit under his/her supervision to ensure the results
have been achieved within a certain time and make revisions if necessary;
• Memberikan arahan strategis dalam bidang pemasaran dan pengembangan produk dan
layanan Perusahaan untuk memastikan tercapainya pertumbuhan, profitabilitas, dan produk
yang kompetitif;
Provide strategic direction in the field of marketing and development of the Company’s
products and services to ensure the achievement of growth, profitability, and competitive
products;
• Memimpin dan mengarahkan unit kerja untuk meningkatkan portofolio pembiayaan
yang sehat, menguntungkan dan memiliki kualitas pembiayaan yang baik, dengan selalu
mengedepankan prinsip kehati-hatian dan mempertimbangkan risiko pembiayaan;
Lead and direct the work unit to increase the financing portfolio that is healthy, profitable
and has good financing quality, by always prioritizing prudence principles and considering
financing risks;
• Mengarahkan diversifikasi produk pembiayaan dan mengalihkan pasar pembiayaan dari
pembiayaan usaha yang berisiko tinggi ke pembiayaan usaha yang berisiko rendah dengan
potensi perkembangan yang menjanjikan;
Direct the diversification of financing products and shifting the financing market from high-
risk business financing to low-risk business financing with promising growth potential;
• Memperluas coverage area pemasaran pembiayaan Perusahaan ke seluruh Indonesia
dengan pendekatan “branchless financing”.
Expand the Company’s financing marketing coverage area throughout Indonesia with a
“branchless financing” approach.
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Jabatan Bidang Tugas Tugas dan Tanggung Jawab
Position Scope of Duties Duties and Responsibilities
Direktur Bertanggung jawab • Mengembangkan budaya manajemen risiko di seluruh tingkatan dan jenjang organisasi
Manajemen atas bidang Analisa Perusahaan;
Risiko Pembiayaan, Hukum, Develop a risk management culture at all levels of the Company’s organization;
Risk Penyelamatan Aset, • Memastikan penerapan konsep “Three Lines of Defense” dalam proses inisiasi dan
Management dan Manajemen penyaluran pembiayaan di Perusahaan, memperkuat analisis risiko pembiayaan dan
Director Risiko mengembangkan kemampuan sumber daya manusia yang melaksanakan fungsi analisis
In charge of pembiayaan, baik komersial maupun konsumer, dengan mempertimbangkan karakteristik
Financing Analysis, masing-masing jenis pembiayaan agar menghasilkan pembiayaan yang berkualitas;
Legal, Asset Ensure the implementation of the “Three Lines of Defense” concept in the process of
Recovery, and Risk initiating and disbursing financing in the Company, strengthen financing risk analysis and
Management develop the capabilities of human capital carrying out the financing analysis function, both
commercial and consumer, by considering the characteristics of each type of financing in
order to produce quality financing;
• Memastikan bahwa semua peraturan, kebijakan, standar prosedur operasional, sistem dan
pelaksanaan kegiatan usaha yang dilakukan oleh Perusahaan telah sesuai dengan peraturan
Otoritas Jasa Keuangan dan peraturan perundang-undangan terkait lainnya;
Ensure that all regulations, policies, standard operating procedures, systems and
implementation of business activities carried out by the Company are in accordance with
the regulations of the Financial Services Authority and other relevant laws and regulations;
• Menerapkan dan mengelola manajemen risiko secara memadai, efektif, dan terukur
melalui proses identifikasi, pengukuran, pengendalian dan pemantauan risiko, termasuk
mengevaluasi hasil dan menyusun solusi untuk mengurangi risiko agar sejalan dengan visi,
misi, tujuan serta perkembangan kegiatan usaha Perusahaan;
Implement and manage risk management adequately, effectively, and measurably through
the process of identifying, measuring, controlling and monitoring risks, including evaluating
the results and developing solutions to reduce risks in line with the vision, mission, objectives
and development of the Company’s business activities;
• Merumuskan, melaksanakan, menganalisis, dan mengevaluasi strategi manajemen risiko
secara efisien dan efektif dalam mengelola risiko;
Formulate, implement, analyze and evaluate risk management strategies efficiently and
effectively in managing risks;
• Meminimalisasi risiko-risiko, baik yang terkendali maupun yang tidak terkendali, dan
memastikan bahwa setiap kebijakan dan/atau Keputusan yang diambil oleh manajemen
Perusahaan telah disertai dengan mitigasi risiko yang memadai dan tidak menyimpang dari
ketentuan peraturan perundang-undangan;
Minimize risks, both controlled and uncontrolled, and ensuring that every policy and/or
decision taken by the Company’s management has been accompanied by adequate risk
mitigation and does not deviate from the provisions of laws and regulations;
• Menyusun dan menetapkan strategi, kebijakan dan prosedur manajemen risiko secara
komprehensif, menetapkan profil dan limit risiko serta memastikan bahwa fungsi manajemen
risiko telah beroperasi secara independen;
Develop and establish comprehensive risk management strategies, policies and procedures,
establish risk profiles and limits and ensure that the risk management function operates
independently;
• Mengembangkan metodologi dalam proses inisiasi pembiayaan untuk menyaring calon
debitur sesuai dengan kebijakan pembiayaan yang berlaku sebagai bagian dari penerapan
prinsip kehati-hatian;
Develop a methodology in the financing initiation process to screen prospective debtors in
accordance with applicable financing policies as part of the application of the prudential
principle;
• Mengembangkan strategi untuk penyelamatan aset Perusahaan melalui metode deteksi dini
terhadap pembiayaan bermasalah, penanganan cepat dan tepat, eksekusi dan penjualan
objek pembiayaan/agunan, termasuk penyelesaian melalui upaya hukum dan litigasi untuk
melindungi kepentingan Perusahaan;
Develop strategies to salvage the Company’s assets through early detection of non-
performing loans, quick and appropriate handling, execution and sale of financing objects/
collateral, including settlement through legal and litigation efforts to protect the Company’s
interests;
• Memastikan seluruh risiko yang material dan dampak yang ditimbulkan telah ditindaklanjuti
dan menyampaikan laporan pertanggungjawaban atas tindak lanjut tersebut Kepada Dewan
Komisaris secara berkala;
Ensure that all material risks and impacts have been followed up and submit accountability
reports on the follow-up to the Board of Commissioners on a regular basis;
• Memastikan peningkatan kompetensi sumber daya manusia yang terkait dengan
manajemen risiko;
Ensure the improvement of human capital competencies related to risk management;
• Melaksanakan kaji ulang secara berkala untuk memastikan keakuratan metodologi penilaian
risiko, kecukupan implementasi sistem informasi manajemen risiko, dan ketepatan kebijakan
dan prosedur manajemen risiko serta penetapan limit risiko.
Carry out periodic reviews to ensure the accuracy of the risk assessment methodology, the
adequacy of the implementation of risk management information systems, and the accuracy
of risk management policies and procedures as well as the establishment of risk limits.
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Jabatan Bidang Tugas Tugas dan Tanggung Jawab
Position Scope of Duties Duties and Responsibilities
Direktur Bertanggung • Bersama-sama dengan anggota Direksi lainnya menyusun Rencana Kerja dan Anggaran,
Operasional jawab atas bidang Rencana Bisnis, dan Rencana Jangka Panjang Perusahaan, serta merumuskan strategi
Operations Administrasi pencapaiannya;
Director Pembiayaan, With other members of the Board of Directors, prepare the Company’s Work Plan and
Keuangan, Teknologi Budget, Business Plan, and Long-Term Plan, and formulate strategies for their achievement;
Informasi, General • Berpartisipasi dalam kegiatan strategis, termasuk namun tidak terbatas dalam komite yang
Affairs, dan Strategic diperlukan Direksi sehubungan dengan kegiatan usaha Perusahaan;
Plan & Evaluation. Participate in strategic activities, including but not limited to committees required by the
In charge of Board of Directors in connection with the Company’s business activities;
Financing • Mengarahkan unit kerja untuk menyusun strategi dan rencana tindakan (action plan),
Administration, mengelola dan mengembangkan sumber daya manusia dari unit kerja terkait agar selaras
Finance, Information dengan tujuan dan strategi Perusahaan;
Technology, General Direct work units to formulate strategies and action plans, managing and developing human
Affairs, and Strategic capital of related work units to be in line with the Company’s objectives and strategies;
Plan & Evaluation. • Memberikan persetujuan terhadap permohonan pembiayaan calon debitur sesuai dengan
kebijakan pembiayaan yang berlaku di Perusahaan;
Approve the financing application of prospective debtors in accordance with the Company’s
financing policy;
• Mengevaluasi pencapaian masing-masing unit kerja untuk memastikan hasil yang telah
dicapai dalam waktu tertentu, dan melakukan revisi jika diperlukan;
Evaluate the achievements of each work unit to ensure results have been achieved within a
certain time, and make revisions if necessary;
• Mengkoordinasikan perubahan, pengembangan, dan penerapan sistem akuntansi keuangan
dan manajemen Perusahaan, serta perencanaan pajak sesuai dengan ketentuan yang
berlaku;
Coordinate changes, development, and implementation of the Company’s financial and
management accounting systems, as well as tax planning in accordance with applicable
regulations;
• Mengkoordinasikan penyediaan informasi keuangan, analisis/evaluasi laporan keuangan dan
masukan/saran untuk kepentingan pengambilan keputusan;
Coordinate the provision of financial information, analysis/evaluation of financial statements
and input/suggestions for decision making purposes;
• Memastikan implementasi dari strategi dan perencanaan keuangan Perusahaan dan
memantau realisasinya;
Ensure the implementation of the Company’s financial strategy and planning and monitor
its realization;
• Melakukan koordinasi untuk memastikan integrasi dan penyelarasan KPI untuk percepatan
proses penyaluran pembiayaan;
Coordinate to ensure integration and alignment of KPIs to accelerate the financing
distribution process;
• Melakukan fungsi manajemen pengelolaan modal untuk memastikan ketersediaan modal
yang diperlukan untuk mengembangkan portofolio pembiayaan dan ekspansi usaha
Perusahaan;
Perform capital management functions to ensure the availability of capital required to
develop the Company’s financing portfolio and business expansion;
• Memberikan arahan strategis dalam bidang Treasury (pendanaan), dan mencari sumber
pendanaan terbaik yang bersumber dari dalam maupun luar negeri, yang akan disalurkan
kembali dalam bentuk fasilitas pembiayaan kepada calon debitur;
Provide strategic direction in the field of Treasury (funding), and seek the best sources of
funding from domestic and foreign sources, which will be channeled back in the form of
financing facilities to prospective debtors;
• Mengimplementasikan pengembangan aplikasi dan infrastruktur teknologi informasi untuk
mendukung “integrated financial solution” menuju digitalisasi pembiayaan yang sehat dan
berkualitas.
Implement the development of applications and information technology infrastructure
to support “integrated financial solutions” towards the digitization of healthy and quality
financing.
• Berpartisipasi dalam kegiatan strategis, termasuk namun tidak terbatas dalam komite yang
diperlukan Direksi sehubungan dengan kegiatan usaha Perusahaan;
Participate in strategic activities, including but not limited to committees required by the
Board of Directors in relation to the Company’s business activities;
• Memberikan persetujuan terhadap anggaran yang diajukan oleh seluruh unit kerja, dan
memastikan bahwa anggaran yang disiapkan akan mendukung peningkatan kinerja
Perusahaan secara keseluruhan;
Approve budgets submitted by all work units and ensure that the budgets prepared will
support the improvement of the Company’s overall performance;
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Jabatan Bidang Tugas Tugas dan Tanggung Jawab
Position Scope of Duties Duties and Responsibilities
• Membuat perencanaan dan strategi untuk peningkatan kapasitas dan pengembangan
kualitas sumber daya manusia Perusahaan, termasuk struktur organisasi yang mendukung
terbentuknya insan Perusahaan yang handal, profesional, inovatif dan berintegritas;.
Develop plans and strategies to increase the capacity and improve the quality of the
Company’s human resources, including an organizational structure that supports the
formation of reliable, professional, innovative, and ethical Company personnel;.
• Mengarahkan unit kerja di bawah tanggung jawabnya dalam menyusun strategi dan rencana
tindakan (action plan), mengelola dan mengembangkan sumber daya manusia dari unit
kerja terkait agar selaras dengan tujuan dan strategi Perusahaan;.
Direct the work units under his/her responsibility in formulating strategies and action plans,
managing and developing the human resources of the relevant work units to be in line with
the Company’s objectives and strategies;.
Kewajiban Direksi
Obligations of the Board of Directors
Sedangkan kewajiban yang dimiliki oleh Direksi Perusahaan Obligations of the Board of Directors are as follows:
adalah sebagai berikut:
1. Mengusahakan dan menjamin terlaksananya usaha dan 1. Strive for and guarantee the implementation of the
kegiatan Perusahaan sesuai dengan maksud dan tujuan Company’s business and activities following the
serta kegiatan usaha Perusahaan; Company’s aims, objectives, and business activities;
2. Menyiapkan pada waktunya Rencana Jangka 2. Prepare the Company’s Long Term Plan, Business Plan,
Panjang Perusahaan, Rencana Bisnis, Rencana Kerja Work Plan, and Company Budget and their materials
dan Anggaran Perusahaan dan perubahannya dan in a timely manner and submit them to the Board of
menyampaikan kepada Dewan Komisaris; Commissioners;
3. Membuat Daftar Pemegang Saham, Daftar Khusus, 3. Create a Register of Shareholders, Special List, Minutes
Risalah RUPS dan Risalah Rapat Direksi; of GMS, and Minutes of Board of Directors Meetings;
4. Membuat Laporan Tahunan yang antara lain berisi 4. Make an Annual Report which includes, among other
Laporan Keuangan, sebagai wujud pertanggungjawaban things, Financial Statements, as a form of accountability
pengurusan Perusahaan, serta dokumen keuangan for the Company’s management, as well as the
Perusahaan sebagaimana dimaksud dalam Undang- Company’s financial documents as intended in the Law
Undang tentang Dokumen Perusahaan; on Company Documents;
5. Menyusun Laporan Keuangan dalam angka 4 di 5. Prepare the Financial Statements in the aforementioned
atas berdasarkan Standar Akuntansi Keuangan dan point 4 based on Financial Accounting Standards and
menyerahkan kepada Akuntan Publik untuk di audit; submit it to the Public Accountant for audit;
6. Menyampaikan Laporan Tahunan setelah ditelaah oleh 6. Submit the Annual Report after being reviewed by the
Dewan Komisaris dalam jangka waktu paling lambat 5 Board of Commissioners no later than 5 (five) months
(lima) bulan setelah tahun buku Perusahaan berakhir after the Company’s fiscal year ends to the GMS for
kepada RUPS untuk disetujui dan disahkan; approval and ratification;
7. Memberikan penjelasan kepada RUPS mengenai 7. Explain to the GMS regarding the Annual Report;
Laporan Tahunan;
8. Menyampaikan Neraca dan Laporan Laba Rugi yang 8. Submit the Balance Sheets and Profit and Loss Report
telah disahkan oleh RUPS kepada Menteri yang approved by the GMS to the Minister in charge of Law
membidangi Hukum sesuai dengan ketentuan peraturan following the provisions of statutory regulations;
perundang-undangan;
9. Memelihara Daftar Pemegang Saham, Daftar Khusus, 9. Maintain the Shareholders Register, Special Register,
Risalah RUPS, Risalah Rapat Dewan Komisaris dan Minutes of GMS, Minutes of Board of Commissioners
Risalah Rapat Direksi, Laporan Tahunan dan dokumen Meetings and Minutes of Board of Directors Meetings,
keuangan Perusahaan sebagaimana dimaksud dalam Annual Report, and the Company’s financial documents
angka 4 dan angka 5, dan dokumen Perusahaan lainnya; as referred to in numbers 4 and 5 and other Company
documents;
10. Menyimpan di tempat kedudukan Perusahaan: Daftar 10. Store at the Company’s place of residence: Shareholder
Pemegang Saham, Daftar Khusus, Risalah RUPS, Risalah Register, Special Register, Minutes of GMS, Minutes
Rapat Dewan Komisaris dan Risalah Rapat Direksi, of Board of Commissioners Meetings and Minutes
Laporan Tahunan dan dokumen keuangan Perusahaan of Board of Directors Meetings, Annual Report, and
serta dokumen Perusahaan lainnya; the Company’s financial documents as well as other
Company documents;
11. Mengadakan dan memelihara pembukuan dan 11. Organize and maintain the Company’s bookkeeping
administrasi Perusahaan sesuai dengan kelaziman yang and administration following the norms applicable to a
berlaku bagi suatu Perusahaan; Company;
12. Menyusun sistem akuntansi sesuai dengan Standar 12. Develop an accounting system according to Financial
Akuntansi Keuangan dan berdasarkan prinsip-prinsip Accounting Standards and based on the principles of
pengendalian intern, terutama fungsi pengurusan, internal control, especially management, recording,
pencatatan, penyimpanan, dan pengawasan; storage, and supervision functions;
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13. Memberikan laporan berkala menurut cara dan waktu 13. Provide periodic reports according to the method and
sesuai dengan ketentuan yang berlaku, serta laporan time in accordance with applicable regulations, as well
lainnya setiap kali diminta oleh Dewan Komisaris as other reports whenever requested by the Board
dan/atau Pemegang Saham Pengendali, dengan of Commissioners and/or Controlling Shareholders,
memperhatikan peraturan perundang-undangan taking the applicable laws and regulations into account,
khususnya peraturan di bidang pembiayaan yang especially regulations in the field of financing;
berlaku;
14. Menyiapkan susunan organisasi Perusahaan lengkap 14. Prepare the Company’s organizational structure,
dengan perincian dan tugasnya; complete with details and duties;
15. Memberikan penjelasan tentang segala hal yang 15. Explain regarding all matters asked or requested by
ditanyakan atau yang diminta anggota Dewan Board of Commissioners members and Controlling
Komisaris dan Pemegang Saham Pengendali, dengan Shareholders, taking statutory regulations into account,
memperhatikan peraturan perundang-undangan, especially applicable regulations in the field of financing;
khususnya peraturan di bidang pembiayaan yang
berlaku;
16. Merencanakan, menyiapkan, menetapkan, memutuskan, 16. Plan, prepare, determine, decide, manage, and control
mengelola dan mengendalikan kebijakan kepengurusan the Company’s management policies by referring to the
Perusahaan dengan berpedoman pada kebijakan policies established by the Parent Company from time
yang dari waktu ke waktu ditetapkan oleh Perusahaan to time for the Company and the applicable laws and
Induk kepada Perusahaan dan peraturan perundang- regulations; and
undangan yang berlaku; dan
17. Menjalankan kewajiban-kewajiban lainnya sesuai dengan 17. Carry out other obligations under the provisions
ketentuan yang diatur dalam Anggaran Dasar ini dan regulated in this Articles of Association and those
yang ditetapkan oleh RUPS berdasarkan peraturan determined by the GMS based on statutory regulations.
perundang-undangan.
Wewenang Direksi
Authorities of the Board of Directors
Adapun hal-hal yang menjadi kewenangan Direksi, The Board of Directors is authorized to:
antara lain:
1. Menetapkan kebijakan kepengurusan Perusahaan; 1. Determine the Company’s management policy;
2. Mengatur penyerahan kekuasaan Direksi untuk mewakili 2. Regulate the transfer of power of the Board of Directors
Perusahaan di dalam dan di luar pengadilan kepada to represent the Company in and out of court to other
orang/badan lain yang khusus ditunjuk untuk itu; persons/entities specifically appointed for that;
3. Mengatur ketentuan-ketentuan tentang pekerja 3. Regulate the provisions regarding the Company’s
Perusahaan berdasarkan peraturan perundang- employees based on the prevailing laws and regulations,
undangan yang berlaku, dengan ketentuan penetapan provided that the determination of matters that exceed
hal-hal yang melampaui kewajiban yang ditetapkan the obligations stipulated in the laws and regulations,
dalam peraturan perundang-undangan, yang tidak/ which are not/have not been regulated in the Company’s
belum diatur dalam Peraturan Perusahaan, harus Regulations, must obtain prior approval from the GMS;
mendapat persetujuan terlebih dahulu dari RUPS;
4. Mengangkat dan memberhentikan pekerja Perusahaan 4. Appoint and dismiss the Company’s employees based
berdasarkan peraturan ketenagakerjaan dan peraturan on the prevailing labor regulations and laws and
perundang-undangan yang berlaku; regulations;
5. Menghapuskan aset Perusahaan dengan nilai tertentu 5. Write off the Company’s assets with a certain value
yang ditetapkan Perusahaan; determined by the Company;
6. Mengangkat dan memberhentikan Sekretaris 6. Appoint and dismiss the Corporate Secretary and Head
Perusahaan dan Kepala Satuan Kerja Audit Internal of Internal Audit with the approval of the Board of
dengan persetujuan Dewan Komisaris; dan Commissioners; and
7. Melakukan segala tindakan dan perbuatan lainnya 7. Perform all other actions and deeds regarding the
mengenai pengurusan maupun pemilikan kekayaan management and ownership of the Company’s assets,
Perusahaan, mengikat Perusahaan dengan pihak binding the Company with other parties and/or other
lain dan/atau pihak lain dengan Perusahaan, dengan parties with the Company, with restrictions as stipulated
batasan-batasan sebagaimana diatur dalam peraturan in the laws and regulations, Articles of Association, and/
perundang-undangan, Anggaran Dasar, dan/atau or GMS Resolution.
Keputusan RUPS.
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Pembatasan Kewenangan Direksi
Limitations on the Authority of the Board of Directors
Dalam pelaksanaan kewenangannya, terdapat tindakan In exercising its authority, there are actions and decisions
dan keputusan Direksi yang hanya dapat dilakukan setelah of the Board of Directors that can only be carried out
memperoleh persetujuan tertulis dari Dewan Komisaris, after obtaining written approval from the Board of
antara lain sebagai berikut: Commissioners, including the following:
1. Melepaskan/memindah tangan-kan dan/atau 1. Sell/transfer and/or pledge the Company’s assets with
mengagunkan aset Perusahaan dengan kriteria dan criteria and exceeding a certain amount determined by
melebihi jumlah tertentu yang ditetapkan oleh Dewan the Board of Commissioners;**
Komisaris;**
2. Menetapkan dan mengubah logo Perusahaan;* 2. Establish and change the Company’s logo;*
3. Menetapkan struktur organisasi 1 (satu) tingkat di 3. Establish an organizational structure of 1 (one) level
bawah Direksi;* below the Board of Directors;*
4. Melakukan penyertaan modal, melepaskan penyertaan 4. Make capital investments, releasing capital investments,
modal, termasuk perubahan struktur permodalan including changes in the capital structure with a certain
dengan nilai tertentu yang ditetapkan Dewan Komisaris value determined by the Board of Commissioners in
pada perusahaan lain, anak perusahaan, dan perusahaan other companies, subsidiaries, and joint ventures that
patungan yang tidak dalam rangka penyelamatan are not in the context of saving receivables;**
piutang;**
5. Meminjam atau meminjamkan uang atas nama 5. Borrow or lend money on behalf of the Company
Perusahaan (tidak termasuk mengambil uang (excluding taking the Company’s money deposited in
Perusahaan yang disimpan di bank) dengan nilai the bank) with a certain value determined by the Board
tertentu yang ditetapkan Dewan Komisaris;** of Commissioners;**
6. Membeli atau dengan cara lain mendapatkan barang- 6. Purchase or otherwise acquire immovable property with
barang tidak bergerak dengan nilai tertentu yang a certain value set by the Board of Commissioners;**
ditetapkan Dewan Komisaris;**
7. Menjual dan/atau menyerahkan dengan cara 7. Sell and/or transfer in any way shares belonging to the
bagaimanapun juga saham-saham milik Perusahaan;* Company;*
8. Melepaskan dan menghapuskan aset Perusahaan atau 8. Dispose of and write off the Company’s assets or
aktiva bergerak dengan umur ekonomis yang lazim movable assets with an economic life commonly
berlaku dalam industri pada umumnya sampai dengan applicable in the industry in general of up to 5 (five)
5 (lima) tahun, dan menghapuskan piutang macet, years, and write off bad debts, inventories of dead
persediaan barang mati sampai dengan nilai tertentu goods up to a certain value determined by the GMS;**
yang ditetapkan oleh RUPS;**
9. Mengadakan kerja sama operasi di luar bidang usaha 9. Enter into operating cooperation outside the Company’s
Perusahaan atau kontrak manajemen, yang berlaku line of business or management contracts, which are
untuk jangka waktu tidak lebih dari 1 (satu) tahun atau 1 valid for a period not exceeding 1 (one) year or 1 (one)
(satu) siklus usaha; business cycle;
10. Membeli atau menjual atau melepaskan aset atau 10. Buy, sell, or release assets or property relating to the
properti atau yang berkaitan dengan pengadaan procurement of goods and/or services or entering into
barang dan/atau jasa atau mengadakan suatu kontrak a contract or lease commitment with a total cost equal
atau komitmen sewa dengan total biaya sama dengan to and/or more than 20% (twenty percent) up to 50%
dan/atau lebih dari 20% (dua puluh persen) sampai (fifty percent) of the Company’s equity occurring within
dengan 50% (lima puluh persen) ekuitas Perusahaan a period of 1 (one) fiscal year;
yang terjadi dalam jangka waktu 1 (satu) tahun buku;
11. Mengangkat dan memberhentikan Sekretaris 11. Appoint and dismiss the Corporate Secretary and the
Perusahaan dan Kepala Satuan Kerja Audit Internal. Head of Internal Audit.
Catatan/Notes:
*) Persetujuan Dewan Komisaris berkenaan dengan angka 2, 3 dan 7 ditetapkan setelah persetujuan Pemegang Saham Pengendali;
*) Approval from the Board of Commissioners with respect to numbers 2, 3, and 7 is determined after the approval of the Controlling Shareholders;
**) Penetapan batasan dan/atau kriteria oleh Dewan Komisaris untuk angka 1, 4, 5, 6 dan 8 dilakukan setelah mendapatkan persetujuan Pemegang Saham
Pengendali.
**) Determination of limits and/or criteria by the Board of Commissioners for numbers 1, 4, 5, 6, and 8 is carried out after obtaining the approval of the Controlling
Shareholders.
Batasan kriteria dan nilai (threshold) sebagaimana The aforementioned criteria and thresholds as well as
dimaksud, serta pengecualian ketentuannya telah exceptions to the provisions have been determined by
ditetapkan oleh PT Bank Rakyat Indonesia (Persero) PT Bank Rakyat Indonesia (Persero) Tbk (“Bank BRI”) as
Tbk (“Bank BRI”) sebagai Pemegang Saham Pengendali the Company’s Controlling Shareholder in Bank BRI Board
Perusahaan dengan surat Direksi Bank BRI Nomor: R.100- of Directors letter No. R.100-DIR/SBM/02/2020 dated
DIR/SBM/02/2020 tanggal 11 Februari 2020. February 11, 2020.
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Kode Etik Direksi
Code of Conduct of the Board of Directors
Pelaksanaan tugas dan tanggung jawab Direksi dilandasi The implementation of the Board of Directors’ duties and
oleh seperangkat kode etik yang wajib dijunjung tinggi. responsibilities is based on a set of ethical codes that
Penerapan kode etik ini merupakan wujud nyata komitmen must be upheld. The application of these ethical codes
Direksi dalam mendukung praktik GCG yang unggul. is a tangible manifestation of the Board of Directors’
Ketentuan kode etik Direksi disusun dengan berlandaskan commitment to supporting excellent GCG practices. The
nilai integritas serta selaras dengan peraturan perundang- provisions of the Board of Directors’ code of ethics are
undangan yang berlaku. Adapun ketentuan kode etik formulated based on the value of integrity and are in
Direksi meliputi hal-hal berikut: accordance with applicable laws and regulations. The
provisions of the Board of Directors’ code of ethics include
the following:
1. Tidak boleh mengambil tindakan untuk kepentingan 1. Must not take actions for personal interests, family,
pribadi, keluarga, dan/atau pihak lain yang dapat and/or other parties that may jeopardize or reduce the
membahayakan atau mengurangi laba Perusahaan; Company’s profits;
2. Dilarang mengambil dan/atau menerima keuntungan 2. Must not take from and/or receive personal benefits
pribadi dari Perusahaan, selain remunerasi dan fasilitas from the Company, other than remuneration and other
lainnya yang ditetapkan oleh RUPS; facilities determined by the GMS;
3. Harus mendorong terciptanya budaya kepatuhan dan 3. Must encourage the creation of a culture of compliance
perilaku yang baik, dan budaya anti fraud dengan good behavior, and an anti-fraud culture by being a role
menjadi contoh yang baik bagi pekerja Perusahaan; model for the Company personnel;
4. Harus mengetahui dan mematuhi hukum dan peraturan 4. Must be aware of and comply with applicable laws and
perundang-undangan yang berlaku, Rencana Kerja dan regulations, the Work Plan and Budget, Business Plan,
Anggaran, Rencana Bisnis, Rencana Jangka Panjang, Long Term Plan, and established Company policies;
dan kebijakan Perusahaan yang telah ditetapkan;
5. Mempertimbangkan semua hal secara objektif, 5. Consider all matters objectively, professionally, and
profesional, dan independen untuk kepentingan independently for the benefit of the Company and
Perusahaan dan mempertimbangkan kepentingan para consider the interests of stakeholders;
pemangku kepentingan;
6. Harus menggunakan bahasa yang baik dan profesional 6. Must use good and professional language in interactions,
dalam berinteraksi, baik secara internal maupun both internally and externally;
eksternal;
7. Bersedia untuk mengungkapkan keterbukaan kepada 7. Be willing to provide disclosure to internal and external
auditor internal maupun auditor eksternal dengan tidak auditors by not hiding or falsifying facts;
menyembunyikan atau memalsukan fakta;
8. Menjaga kerahasiaan data konsumen/debitur dan 8. Maintain the confidentiality of customer/debtor data
data-data Perusahaan dari pihak ketiga yang tidak and Company data from irrelevant third parties; and
relevan; dan
9. Mengembalikan semua dokumentasi dan fasilitas 9. Return all documentation and facilities related to the
yang berkaitan dengan posisi yang diemban kepada position held by the Company after no longer serving as
Perusahaan setelah tidak lagi menjabat sebagai a member of the Board of Directors.
anggota Direksi.
Masa Jabatan
Term of Office
Berdasarkan Anggaran Dasar Perusahaan, penugasan Based on the Company’s Articles of Association, the
anggota Direksi efektif berlaku sejak keputusan appointment of Board members is effective from the date
pengangkatan ditetapkan dalam Rapat Umum Pemegang of the appointment decision in the General Meeting of
Saham. Masa jabatan Direksi ditetapkan selama 3 (tiga) Shareholders. The term of office of the Board of Directors
tahun dan hanya dapat diperpanjang untuk satu periode is set at 3 (three) years and can only be extended for one
berikutnya setelah masa jabatan sebelumnya berakhir, subsequent period after the previous term of office ends,
dengan tetap memberikan kewenangan kepada RUPS while still giving the GMS the authority to dismiss them at
untuk melakukan pemberhentian setiap saat sesuai dengan any time in accordance with applicable regulations.
ketentuan yang berlaku.
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Rangkap Jabatan
Concurrent Position
Sesuai dengan ketentuan Peraturan Otoritas Jasa In accordance with the provisions of Financial Services
Keuangan Nomor 48 Tahun 2024 tentang Tata Kelola Authority Regulation No. 48 of 2024 concerning Good
yang Baik bagi Lembaga Pembiayaan, Perusahaan Modal Governance for Financing Institutions, Venture Capital
Ventura, Lembaga Keuangan Mikro, serta Lembaga Jasa Companies, Microfinance Institutions, and Other Financial
Keuangan Lainnya, anggota Direksi tidak diperkenankan Services Institutions, members of the Board of Directors
merangkap jabatan sebagai Direksi di perusahaan lain. are not permitted to hold concurrent positions as directors
in other companies.
Berdasarkan hal tersebut, berikut disajikan tabel Based on this, the following table discloses the concurrent
pengungkapan rangkap jabatan seluruh anggota positions of all members of the Board of Directors of BRI
Direksi BRI Finance yang masih menjabat hingga 31 Finance who are still in office as of December 31, 2025:
Desember 2025:
Nama Jabatan Jabatan Pada Perusahaan Lain Nama Perusahaan Lain
Name Position Position in Other Companies Name of Other Company
Direktur Utama
Wahyudi Darmawan Nihil/Nil Nihil/Nil
President Director
Direktur Operasional
Willy Halim Sugiardi* Nihil/Nil Nihil/Nil
Operations Director
Direktur Bisnis
Primartono Gunawan Nihil/Nil Nihil/Nil
Business Director
Direktur Manajemen Risiko
Ari Prayuwana Nihil/Nil Nihil/Nil
Risk Management Director
*Masa jabatan Bapak Willy Halim Sugiardi sebagai Direktur Operasional efektif sampai dengan bulan Juni 2025.
*Mr. Willy Halim Sugiardi's term as Operations Director is effective until June 2025.
Rapat Direksi
Board of Directors Meeting
Berdasarkan Pedoman Direksi dan Peraturan Otoritas Based on the Board of Directors Guidelines and
Jasa Keuangan Nomor 33 Tahun 2014 tentang Direksi Financial Services Authority Regulation Number 33 of
dan Dewan Komisaris Emiten atau Perusahaan Publik, 2014 concerning the Board of Directors and Board of
Direksi memiliki kewajiban untuk mengadakan rapat Commissioners of Issuers or Public Companies, the Board
secara berkala sebagai bagian dari fungsi pengelolaan of Directors has an obligation to hold regular meetings as
dan pengawasan internal. Rapat ini menjadi forum penting part of its internal management and supervisory functions.
bagi anggota Direksi untuk mendiskusikan berbagai These meetings serve as an important forum for members
aspek operasional perusahaan, mengevaluasi pencapaian of the Board of Directors to discuss various aspects of
target kinerja, serta merumuskan langkah strategis the company’s operations, evaluate the achievement of
yang mendukung keberlangsungan dan pertumbuhan performance targets, and formulate strategic steps that
perusahaan. Pelaksanaan rapat Direksi harus dilakukan support the company’s sustainability and growth. Board
sekurang-kurangnya 1 (satu) kali setiap bulan, atau setara of Directors meetings must be held at least 1 (one) times
dengan 12 kali dalam setahun, guna memastikan setiap per month, or the equivalent of 12 times per year, to ensure
keputusan dan kebijakan diambil secara terkoordinasi dan that every decision and policy is made in a coordinated
tepat waktu. and timely manner.
Ketentuan Rapat Direksi Perusahaan
Provisions for the Company’s Board of Directors Meeting
Dalam menyelenggarakan rapat, Direksi memiliki ketentuan In holding meetings, the Board of Directors has the
sebagai berikut: following provisions:
1. Rapat Direksi adalah pertemuan yang diadakan oleh 1. Board of Directors Meeting is a meeting held by the
Direksi sehubungan dengan tugas dan fungsinya yang Board of Directors in connection with its duties and
dapat diadakan setiap waktu jika dianggap perlu dan functions which can be held at any time if deemed
dilaksanakan paling kurang 1 (satu) kali setiap 1 (satu) necessary and implemented at least once every 1 (one)
bulan. Rapat Direksi juga dapat dilakukan setiap waktu month. Board of Directors Meeting can also be held
atas permintaan tertulis dari Dewan Komisaris atau at any time upon written request from the Board of
pemegang saham yang mewakili 10% (sepuluh persen) Commissioners or shareholders representing 10% (ten
atau lebih dari seluruh saham; percent) or more of the total shares;
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2. Rapat Direksi diadakan di tempat kedudukan 2. Board of Directors Meeting is held at the Company’s
Perusahaan, Jika semua anggota Direksi hadir atau domicile, if all members of the Board of Directors are
diwakili dan untuk rapat-rapat yang telah dijadwalkan, present or represented and for meetings that have been
panggilan terlebih dahulu tidak diperlukan dan rapat scheduled, prior notice is not required and the meeting
diadakan di wilayah Republik Indonesia dan berhak is held in the territory of the Republic of Indonesia and
mengambil Keputusan yang sah dan mengikat. has the right to make valid and binding decisions. Board
Panggilan Rapat Direksi dilakukan oleh Direktur Utama of Directors Meeting invitation is made by the President
atau salah seorang Direktur yang berhak mewakili Director or one of the Directors who has the right to
Direksi yang disampaikan dengan surat tercatat atau represent the Board of Directors which is delivered by
disampaikan langsung kepada setiap anggota Direksi; registered mail or delivered directly to each member of
the Board of Directors;
3. Pemanggilan Rapat Direksi harus dilakukan secara 3. Board of Directors Meeting Invitation must be made
tertulis dan disampaikan atau diserahkan langsung in writing and delivered or handed directly to each
kepada setiap anggota Direksi dengan tanda terima member of the Board of Directors with adequate
yang memadai, atau dengan pos tercatat atau dengan receipt, or by registered mail or by courier service,
jasa kurir, sarana elektronik atau dengan sarana tercepat electronic means or by other fastest means no later than
lainnya paling lambat 5 (lima) hari sebelum rapat 5 (five) days before the meeting is held, without taking
diadakan, dengan tidak memperhitungkan tanggal into account the date of the notice and the date of the
pemanggilan dan tanggal rapat atau dalam waktu yang meeting or in a shorter time if in urgent circumstances;
lebih singkat jika dalam keadaan mendesak;
4. Rapat Direksi dipimpin oleh Direktur Utama, dalam hal 4. Board of Directors Meeting is chaired by the President
Direktur Utama tidak hadir atau berhalangan karena Director, in the event that the President Director is
sebab apa pun, Rapat akan dipimpin oleh salah seorang absent from attending for any reason whatsoever, the
anggota Direksi yang dipilih oleh dan dari anggota Meeting will be chaired by one of the members of the
Direksi yang hadir; dan Board of Directors selected by and from the members
of the Board of Directors present; and
5. Seorang anggota Direksi dapat diwakili dalam Rapat 5. A member of the Board of Directors may be represented
Direksi hanya oleh anggota Direksi lainnya berdasarkan at a Board of Directors Meeting only by another member
surat kuasa. Seorang anggota Direksi hanya dapat of the Board of Directors based on a power of attorney.
mewakili seorang anggota Direksi lainnya. Anggota A member of the Board of Directors may only represent
Direksi yang berhalangan untuk menghadiri suatu one other member of the Board of Directors. A member
Rapat Direksi dapat mengajukan pendapatnya secara of the Board of Directors who is absent may submit
tertulis dan ditandatangani, kemudian disampaikan his/her opinion in writing and signed, then submitted
kepada Direktur Utama atau anggota Direksi lainnya to the President Director or other member of the
yang akan memimpin Rapat Direksi tersebut mengenai Board of Directors who will lead the Board of Directors
apakah ia mendukung atau tidak mendukung terhadap Meeting regarding whether he/she supports or does not
hal-hal yang akan dibicarakan dan pendapat ini akan support the matters to be discussed and this opinion
dianggap sebagai suara yang dikeluarkan dengan sah will be considered as a valid vote issued at the Board of
dalam Rapat Direksi. Directors Meeting.
Rapat Internal Direksi
Board of Directors Internal Meeting
Per 31 Desember 2025, Direksi telah menyelenggarakan As of December 31, 2025, the Board of Directors has held
rapat internal sebanyak 14 (empat belas) kali, dengan 14 (fourteen) internal meetings, with the attendance of the
uraian kehadiran anggota Direksi Perusahaan sebagai Company’s Board of Directors members as follows:
berikut:
Frekuensi Kehadiran Rapat Direksi
Frequency of Attendance at Board of Directors Meetings
Nama Jabatan Rapat Kehadiran Persentase (%)
Name Position Meeting Attendance Percentage (%)
Direktur Utama
Wahyudi Darmawan 14 14 100%
President Director
Direktur Operasional
Willy Halim Sugiardi* 6 6 100%
Operations Director
Direktur Bisnis
Primartono Gunawan 14 14 100%
Business Director
Direktur Manajemen Risiko
Ari Prayuwana 14 14 100%
Risk Management Director
*Masa jabatan Bapak Willy Halim Sugiardi sebagai Direktur Operasional Efektif sampai dengan bulan Juni 2025.
*Mr. Willy Halim Sugiardi's term as Operations Director is effective until June 2025.
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Agenda Rapat Direksi
Board of Directors Meeting Agenda
Tanggal Agenda Rapat Peserta
No
Date Meeting Agenda Participants
1 6 Januari 2025 1. KPI Divisi 2025 1. Direktur Utama
January 6, 2025 Division’s KPI 2025 President Director
2. Rakernas 2025 2. Direktur Bisnis
National Working Business Director
Meeting 2025 3. Direktur Operasional
3. Collection Strategy & Skema Operations Director
Insentif 4. Direktur Manajemen Risiko
Collection Strategy & Risk Management Director
Incentive Scheme 5. Kepala Divisi Pembiayaan Konsumer
Head of Consumer Financing Division
6. Kepala Divisi Penyelamatan Aset
Head of Asset Recovery Division
7. Kepala Divisi Pembiayaan Fleet
Head of Fleet Financing Division
8. Kepala Divisi Pembiayaan Komersial
Head of Commercial Financing Division
9. Kepala Divisi Pengembangan Produk
Head of Product Development Division
10. Kepala Divisi Keuangan
Head of Finance Division
11. Kepala Divisi Informasi dan Teknologi
Head of Information and Technology Division
12. Kepala Divisi Manajemen Risiko
Head of Risk Management Division
13. Kepala Divisi Analisa Pembiayaan
Head of Financing Analysis Division
14. Kepala Divisi Administrasi Pembiayaan
Head of Financing Administration Division
15. Kepala Divisi Internal Audit
Head of Internal Audit Division
16. Kepala Desk Strategic Plan & Evaluation
Head of Strategic Plan & Evaluation Desk
17. Kepala Desk Sekretariat Perusahaan
Head of Corporate Secretariat Desk
18. Kepala Desk General Affairs & Layanan
Head of General Affairs & Services Desk
19. Kepala Desk Kepatuhan
Head of Compliance Desk
20. Kepala Desk Legal
Head of Legal Desk
2 24 Februari 2025 Skema Insentif Collection 1. Direktur Utama
February 24, 2025 Collection Incentive Scheme President Director
2. Direktur Bisnis
Business Director
3. Direktur Operasional
Operations Director
4. Direktur Manajemen Risiko
Risk Management Director
5. Kepala Divisi Human Capital
Head of Human Capital Division
6. Kepala Desk Sekretariat Perusahaan
Head of Corporate Secretariat Desk
7. Group Head Bagian Strategic Development
Collection
Group Head of Strategic Development Collection
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Agenda Rapat Peserta
No
Date Meeting Agenda Participants
3 14 Maret 2025 1. Insentif Collection 1. Direktur Utama
March 14, 2025 Incentive Collection President Director
2. Relokasi Unit Kerja 2. Direktur Bisnis
Work Unit Relocation Business Director
3. Parameter General Policy & 3. Direktur Operasional
Product Policy Operations Director
General Policy & Product 4. Direktur Manajemen Risiko
Policy Parameters Risk Management Director
5. Kepala Divisi Konsumer
Head of Consumer Division
6. Kepala Divisi Pengembangan Produk
Head of Product Development Division
7. Kepala Divisi Human Capital
Head of Human Capital Division
8. Wakil Kepala Divisi Konsumer
Deputy Head of Consumer Division
9. Kepala Desk Sekretariat Perusahaan
Head of Corporate Secretariat Desk
10. Kepala Divisi Collection
Head of Collection Division
4 30 April 2025 Kompensasi dan Benefit Pekerja 1. Direktur Utama
April 30, 2025 Employee Compensation benefit President Director
2. Direktur Bisnis
Business Director
3. Direktur Operasional
Operations Director
4. Direktur Manajemen Risiko
Risk Management Director
5. Kepala Divisi Human Capital
Head of Human Capital Division
6. Kepala Desk Sekretariat Perusahaan
Head of Corporate Secretariat Desk
7. PGS Group Head HC Policy & Strategy
PGS Group Head of HC Policy & Strategy
5 27 Mei 2025 Penetapan Bonus Kinerja Tahun 1. Direktur Utama
May 27, 2025 2024 President Director
Determination of Performance 2. Direktur Bisnis
Bonuses for 2024 Business Director
3. Direktur Operasional
Operations Director
4. Direktur Manajemen Risiko
Risk Management Director
5. Kepala Divisi Human Capital
Head of Human Capital Division
6. PGS Group Head Divisi Human Capital
PGS Group Head Human Capital Division
7. Staf Junior Divisi Divisi Human Capital
Junior Staff of Human Capital Division
6 17 Juni 2025 Hasil Pembahasan Steero Joint 1. Direktur Utama
June 17, 2025 Financing President Director
Results of Steerco Joint 2. Direktur Bisnis
Financing Discussions Business Director
3. Direktur Operasional
Operations Director
4. Direktur Manajemen Risiko
Risk Management Director
5. Kepala Divisi Pengembangan Produk dan Digital
Channel
Head of Product Development and Digital Channel
6. Kepala Desk Strategic Plan & Evaluation
Head of Strategic Plan & Evaluation Desk
7. Kepala Desk Sekretariat Perusahaan
Head of Corporate Secretariat Desk
8. Project Management Officer
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Tanggal Agenda Rapat Peserta
No
Date Meeting Agenda Participants
7 8 Juli 2025 Pembagian Supervisi Divisi/Desk 1. Direktur Utama
July 8, 2025 dibawah Direktorat Operasional President Director
Division/Desk Supervision 2. Direktur Bisnis
Distribution under the Business Director
Operational Directorate 3. Direktur Manajemen Risiko
Risk Management Director
4. Kepala Divisi Manajemen Risiko
Head of Risk Management Division
5. Kepala Desk Strategic Plan & Evaluation
Head of Strategic Plan & Evaluation Desk
6. Kepala Desk Sekretariat Perusahaan
Head of Corporate Secretariat Desk
7. Group Head Kebijakan & Prosedur
Group Head of Policy & Procedures
8 4 Agustus 2025 Kompensasi dan Benefit Pekerja 1. Direktur Utama
August 4, 2025 Employee Compensation and President Director
Benefits 2. Direktur Bisnis
Business Director
3. Direktur Manajemen Risiko
Risk Management Director
4. Kepala Divisi Human Capital
Head of Human Capital Division
5. Kepala Desk General Affairs & Layanan
Head of General Affairs & Services
6. Kepala Desk Strategic Plan & Evaluation
Head of Strategic Plan & Evaluation Desk
7. Kepala Desk Sekretariat Perusahaan
Head of Corporate Secretariat Desk
8. PGS Group Head Divisi Human Capital
PGS Group Head of Human Capital Division
9. Staf Junior Divisi Human Capital
Junior Staff of Human Capital Division
9 30 September Pembahasan Skema I JF BRI KKB 1. Direktur Utama
2025 Discussion of Scheme I JF BRI President Director
September 30, KKB 2. Direktur Bisnis
2025 Business Director
3. Direktur Manajemen Risiko
Risk Management Director
4. Kepala Divisi Pengembangan Produk & Sales
Konsumer
Head of Product Development & Consumer Sales
Division
5. Kepala Divisi Administrasi Pembiayaan
Head of Financing Administration Division
6. Kepala Desk Strategic Plan & Evaluation
Head of Strategic Plan & Evaluation Desk
7. Project Management Officer
10 9 Oktober 2025 Kompensasi dan Benefit Pekerja 1. Direktur Utama
October 9, 2025 Employee Compensation and President Director
Benefits 2. Direktur Bisnis
Business Director
3. Direktur Manajemen Risiko
Risk Management Director
4. Pejabat Executive Officer
Executive Officer
5. Kepala Divisi Human Capital
Head of Human Capital Division
6. PGS Group Head Divisi Human Capital
PGS Group Head of Human Capital Division
7. Staf Junior Divisi Human Capital
Junior Staff of Human Capital Division
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Agenda Rapat Peserta
No
Date Meeting Agenda Participants
11 31 Oktober 2025 1. Usulan RAC Skema II dan JF 1. Direktur Utama
October 31, 2025 Komersial President Director
RAC Scheme II and 2. Direktur Bisnis
Commercial JF Proposals Business Director
2. Mekanisme Pembayaran 3. Direktur Manajemen Risiko
Refund Dealer Risk Management Director
Dealer Refund Payment 4. Kepala Divisi Pembiayaan Konsumer &
Mechanism Pengembangan Produk
3. Persiapan HUT BRIF ke-42 Head of Consumer Financing & Product Development
Preparations for BRIF's 42nd Division
Anniversary 5. Kepala Divisi Komersial
Head of Commercial Division
6. Kepala Divisi Keuangan
Head of Finance Division
7. Kepala Divisi Manajemen Risiko
Head of Risk Management Division
8. Kepala Divisi Administrasi Pembiayaan
Head of Financing Administration Division
9. Kepala Desk Sekretariat Perusahaan
Head of Corporate Secretariat Desk
12 17 November 2025 Pembahasan Skema II JF BRI 1. Direktur Utama
November 17, 2025 KKB President Director
Discussion of Scheme II JF BRI 2. Direktur Bisnis
KKB Business Director
3. Direktur Manajemen Risiko
Risk Management Director
4. Kepala Divisi Pengembangan Produk & Sales
Konsumer
Head of Product Development & Consumer Sales
Division
5. Kepala Divisi Administrasi Pembiayaan
Head of Financing Administration Division
6. Kepala Desk Strategic Plan & Evaluation
Head of Strategic Plan & Evaluation Desk
7. Project Management Officer
13 1 Desember 2025 Skema Insentif 2026 Segmen 1. Direktur Utama
December 1, 2025 Konsumer President Director
2026 Incentive Scheme for the 2. Direktur Bisnis
Consumer Segment Business Director
3. Direktur Manajemen Risiko
Risk Management Director
4. Pejabat Executive Officer
Executive Officer
5. Kepala Divisi Human Capital
Head of Human Capital Division
6. Kepala Divisi Sales Manajemen Konsumer
Head of Consumer Sales Management Division
7. Group Head Bagian Telesales & Partnership
Group Head of Telesales & Partnership Section
8. PGS Group Head Divisi Human Capital
PGS Group Head of Human Capital Division
9. Staf Junior Divisi Human Capital
Junior Staff of Human Capital Division
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Tanggal Agenda Rapat Peserta
No
Date Meeting Agenda Participants
14 2 Desember 2025 Skema Insentif 2026 Segmen 1. Direktur Utama
December 2, 2025 Fleet dan Komersial President Director
2026 Incentive Scheme for Fleet 2. Direktur Bisnis
and Commercial Segments Business Director
3. Direktur Manajemen Risiko
Risk Management Director
4. Pejabat Executive Officer
Executive Officer
5. Kepala Divisi Human Capital
Head of Human Capital Division
6. Kepala Divisi Pembiayaan Fleet
Head of Fleet Financing Division
7. Kepala Divisi Pembiayaan Komersial
Head of Commercial Financing Division
8. PGS Group Head Bagian Bisnis Fleet
PGS Group Head of Fleet Business Section
9. PGS Group Head Bagian Pengembangan Produk
Komersial
PGS Group Head of Commercial Product
Development Section
10. Pemimpin Kantor Cabang Khusus HO
Head of HO Special Branch Office
11. PGS Group Head Divisi Human Capital
PGS Group Head of Human Capital Division
12. Staf Junior Divisi Human Capital
Junior Staff of Human Capital Division
Pengembangan Kompetensi Direksi
Competency Development for the Board of Directors
Selama tahun 2025, Direksi telah menjalani berbagai Throughout 2025, the Board of Directors underwent
kegiatan pengembangan kompetensi melalui serangkaian various competency development activities through a
pelatihan. Rincian mengenai program pelatihan serta upaya series of training sessions. Details regarding the training
pengembangan kemampuan Direksi dapat ditemukan program and efforts to develop the Board of Directors’
pada Bab Tinjauan Unit Pendukung Bisnis (TUPB), bagian capabilities can be found in the Business Support Unit
Pengembangan Kompetensi, yang disajikan dalam Laporan Review (TUPB) chapter, under Competency Development,
Tahunan dan Keberlanjutan ini. (G-05) presented in this Annual and Sustainability Report. (G-05)
Program Orientasi Direksi Baru
Orientation Program for New Board of Directors
BRI Finance menyelenggarakan program orientasi yang BRI Finance organizes an orientation program that must
wajib diikuti oleh anggota Direksi baru. Program ini be attended by new members of the Board of Directors.
dirancang untuk memberikan pemahaman menyeluruh This program is designed to provide a comprehensive
tentang operasional dan budaya perusahaan, sekaligus understanding of the company’s operations and culture,
membantu Direksi menyesuaikan diri dan bekerja secara while helping the Board of Directors adjust and work
efektif sebagai bagian dari tim. Kegiatan-kegiatan yang effectively as part of the team. Activities included in this
termasuk dalam program orientasi ini antara lain: orientation program include:
1. Pengenalan Perusahaan 1. Introduction to the Company
Pemahaman menyeluruh tentang perusahaan, termasuk A comprehensive understanding of the Company,
sejarah, visi, misi, nilai-nilai inti, struktur organisasi dan including its history, vision, mission, core values,
model bisnisnya. organizational structure and business model.
2. Tugas dan Tanggung Jawab Direksi 2. Duties and Responsibilities of the Board of Directors
Pemahaman tentang peran, tanggung jawab, dan Understanding of the roles, responsibilities, and legal
kewajiban hukum komisaris sesuai dengan undang- obligations of commissioners in accordance with
undang yang berlaku dan praktik terbaik korporat. applicable laws and corporate best practices.
3. Pemahaman tentang Risiko dan Kepatuhan 3. Understanding of Risk and Compliance
Pemahaman yang komprehensif tentang risiko-risiko A comprehensive understanding of the risks faced by
yang dihadapi perusahaan dan kebijakan serta prosedur the Company and existing compliance policies and
kepatuhan yang ada. procedures.
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Tata Kelola Perusahaan
Corporate Governance
Penilaian Kinerja Komite di Bawah Direksi
Assessment on Performance of Committees Under the Board of Directors
Sepanjang tahun 2025, Komite-komite di bawah Direksi Throughout 2025, the committees under the Board of
telah melaksanakan tugas dan tanggung jawabnya Directors have carried out their duties and responsibilities
secara efektif. Komite Manajemen Aset dan Liabilitas effectively. The Asset and Liability Management
(ALCO) menyelenggarakan 13 (tiga belas) rapat, Komite Committee (ALCO) held 13 (thirteen) meetings, the
Pembiayaan mengadakan 48 (empat puluh delapan) rapat, Financing Committee held 48 (fourty eight) meetings, the
Komite Manajemen Risiko melaksanakan 4 (empat) rapat, Risk Management Committee held 4 (four) meetings, the
Komite Pengarah Teknologi Informasi (TI) melaksanakan Technology (IT) Steering Committee held 1 (one) meeting,
1 (satu) rapat, Komite Human Capital menyelenggarakan the Human Capital Committee held 128 (one hundred
128 (seratus dua puluh delapan) rapat, serta Steering and twenty-eight) meetings, and the Steering Committee
Committee Project Management Office (SteerCo PMO) Project Management Officer (SteerCo PMO) held 19
mengadakan 19 (sembilan belas) rapat. Seluruh komite (nineteen) meetings. All committees periodically evaluate
secara berkala melakukan evaluasi atas pelaksanaan the performance of their duties and submit activity reports
tugasnya dan menyampaikan laporan kegiatan kepada to the Board of Directors. Although the Product Committee
Direksi. Meskipun Komite Produk pada tahun 2025 belum has not held a meeting in 2025, it continues to carry out
menggelar rapat, komite tersebut tetap melaksanakan its duties and functions through coordination and internal
tugas dan fungsinya melalui koordinasi serta pembahasan discussions as needed.
secara internal sesuai kebutuhan.
Rapat Gabungan Dewan Komisaris dan Direksi
Joint Meeting of the Board of Commissioners and Board of Directors
Di tahun 2025, Dewan Komisaris Bersama Direksi telah In 2025, the Board of Commissioners and the Board of
menyelenggarakan rapat gabungan sebanyak 13 (tiga Directors held 13 (thirteen) joint meetings. Information on
belas) kali. Informasi kehadiran dan agenda rapat attendance and agenda of joint meetings of the Board of
gabungan Dewan Komisaris dan Direksi adalah sebagai Commissioners and Board of Directors is as follows: (G-02)
berikut: (G-02)
Frekuensi Kehadiran Rapat Dewan Komisaris dan Direksi
Joint Meeting of the Board of Commissioners and Board of Directors
Nama Jabatan Rapat Kehadiran Persentase (%)
Name Position Meeting Attendance Percentage (%)
Dewan Komisaris
Board of Commissioners
Komisaris Utama
Sigit Murtiyoso 13 13 100%
President Commissioner
Komisaris
Dhoni Ramadi* 6 6 100%
Commissioner
Komisaris Independen
dr. Diah Defawati 13 13 100%
Independent Commissioner
Direksi
Board of Directors
Direktur Utama
Wahyudi Darmawan 13 13 100%
President Director
Primartono Direktur Bisnis
13 12 92,31%
Gunawan Business Director
Direktur Manajemen Risiko
Ari Prayuwana 13 12 92,31%
Risk Management Director
Willy Halim Direktur Operasional
6 6 100%
Sugiardi** Operations Director
*Masa jabatan Bapak Dhoni Ramadi sebagai Komisaris efektif sampai dengan bulan Juni 2025.
*Mr. Dhoni Ramadi's term as Commissioner is effective until June 2025.
**Masa jabatan Bapak Willy Halim Sugiardi sebagai Direktur Operasional efektif sampai dengan bulan Juni 2025.
**Mr. Willy Halim Sugiardi's term as Operations Director is effective until June 2025.
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Agenda Rapat Dewan Komisaris dan Direksi
Agenda of the Board of Commissioners and Board of Directors Meeting
Tanggal Agenda Rapat Peserta
No
Date Meeting Agenda Participants
1 21 Januari 2025 1. Kinerja Perusahaan 1. Komisaris Utama
January 21, 2025 Company Performance President Commissioner
2. RBB 2025 2. Komisaris Independen
2025 RBB Independent Commissioner
3. Komisaris
Commissioner
4. Direktur Utama
President Director
5. Direktur Bisnis
Business Director
6. Direktur Operasional
Operations Director
7. Kepala Divisi Terkait
Head of Related Division
2 18 Februari 2025 1. Kinerja Perusahaan 1. Komisaris Utama
February 18, 2025 Company Performance President Commissioner
2. Strategic Issue 2. Komisaris Independen
Issue Strategy Independent Commissioner
3. Strategi Respon 3. Komisaris
Response Strategy Commissioner
4. Direktur Utama
President Director
5. Direktur Bisnis
Business Director
6. Direktur Manajemen Risiko
Risk Management Director
7. Direktur Operasional
Operations Director
8. Kepala Divisi Terkait
Head of Related Division
3 18 Maret 2025 1. Kinerja Perusahaan 1. Komisaris Utama
March 18, 2025 Company Performance President Commissioner
2. Strategi Perbaikan Kualitas Collection 2. Komisaris Independen
Collection Quality Improvement Strategy Independent Commissioner
3. Komisaris
Commissioner
4. Direktur Utama
President Director
5. Direktur Bisnis
Business Director
6. Direktur Manajemen Risiko
Risk Management Director
7. Direktur Operasional
Operations Director
8. Kepala Divisi Terkait
Head of Related Division
4 14 April 2025 Review Materi Komite Tata Kelola Terintegrasi 1. Komisaris Utama
April 14, 2025 Review of Integrated Governance Committee President Commissioner
Materials 2. Komisaris Independen
Independent Commissioner
3. Komisaris
Commissioner
4. Direktur Utama
President Director
5. Direktur Bisnis
Business Director
6. Direktur Manajemen Risiko
Risk Management Director
7. Direktur Operasional
Operations Director
8. Kepala Divisi Terkait
Head of Related Division
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Agenda Rapat Peserta
No
Date Meeting Agenda Participants
5 20 Mei 2025 1. Kinerja BRI Finance 1. Komisaris Utama
May 20, 2025 BRI Finance Performance President Commissioner
2. Usulan Perubahan Struktur Organisasi 2. Komisaris Independen
Proposed Organizational Independent Commissioner
Structure Changes 3. Direktur Utama
3. Update Joint Financing & Strategi President Director
Menangkap Peluang Captive 4. Direktur Bisnis
Joint Financing Updates & Strategies for Business Director
Capturing Captive Opportunities. 5. Direktur Manajemen Risiko
4. Monitoring Financing at Risk (FaR) Risk Management Director
5. Strategi Percepatan dan Perbaikan 6. Kepala Divisi Terkait
Kualitas Collection Head of Related Division
Strategies for Accelerating and Improving
Collection Quality
6. Pelaksanaan Literasi dan Inklusi Keuangan
Implementation of Financial Literacy and
Inclusion
6 25 Juni 2025 1. Kinerja BRI Finance 1. Komisaris Utama
June 25, 2025 BRI Finance Performance President Commissioner
2. Revisi RKAP 2. Komisaris Independen
Revision of RKAP Independent Commissioner
3. Komisaris
Commissioner
4. Direktur Utama
President Director
5. Direktur Bisnis
Business Director
6. Direktur Manajemen Risiko
Risk Management Director
7. Direktur Operasional
Operations Director
8. Kepala Divisi Terkait
Head of Related Division
7 18 Juli 2025 1. Kinerja BRI Finance 1. Komisaris Utama
July 18, 2025 BRI Finance Performance President Commissioner
2. Usulan Perubahan Struktur Organisasi 2. Komisaris Independen
Proposed Organizational Independent Commissioner
Structure Changes 3. Direktur Utama
3. Update Joint Financing & Strategi President Director
Menangkap Peluang Captive 4. Direktur Bisnis
Joint Financing Updates & Strategies for Business Director
Capturing Captive Opportunities 5. Direktur Manajemen Risiko
4. Monitoring Financing at Risk (FaR) Risk Management Director
5. Strategi Percepatan dan Perbaikan 6. Kepala Divisi Terkait
Kualitas Collection Head of Related Division
Strategies for Accelerating and Improving
Collection Quality
6. Pelaksanaan Literasi dan Inklusi Keuangan
Implementation of Financial Literacy and
Inclusion
8 20 Agustus 2025 1. Kinerja BRI Finance 1. Komisaris Utama
August 20, 2025 BRI Finance Performance President Commissioner
2. Usulan Perubahan Struktur Organisasi 2. Komisaris Independen
Proposed Organizational Structure Independent Commissioner
Changes 3. Komisaris
Commissioner
4. Direktur Utama
President Director
5. Direktur Manajemen Risiko
Risk Management Director
6. Kepala Divisi Terkait
Head of Related Division
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Tanggal Agenda Rapat Peserta
No
Date Meeting Agenda Participants
9 22 September 2025 1. Kinerja Perusahaan 1. Komisaris Utama
September 22, 2025 Company Performance President Commissioner
2. Ketentuan Penghapusbukuan Piutang 2. Komisaris Independen
Pembiayaan Macet Independent Commissioner
Provisions for Writing Off Bad Debt 3. Direktur Utama
Financing President Director
3. Usulan WO Konsumer dan Komersial 4. Direktur Bisnis
Proposal for Consumer and Business Director
Commercial WO 5. Direktur Manajemen Risiko
4. Monitoring Audit Risk Management Director
Audit Monitoring 6. Kepala Divisi Terkait
5. Progress Usulan Dewan Komisaris Head of Related Division
Progress of the Board of Commissioners'
Proposals
10 1 Oktober 2025 1. Pembahasan Aspirasi Pemegang 1. Komisaris Utama
October 1, 2025 Saham 2026 President Commissioner
Discussion of Shareholder Aspirations 2. Komisaris Independen
for 2026 Independent Commissioner
2. Penyusunan Rencana Bisnis 2026-2028 3. Direktur Utama
Preparation of the 2026-2028 President Director
Business Plan 4. Direktur Bisnis
Business Director
5. Direktur Manajemen Risiko
Risk Management Director
6. Kepala Divisi Terkait
Head of Related Division
11 31 Oktober 2025 1. Kinerja BRI Finance 1. Komisaris Utama
October 31, 2025 BRI Finance Performance President Commissioner
2. FaR dan NPF Perusahaan 2. Komisaris Independen
FaR and NPF Company Independent Commissioner
3. Temuan Audit 3. Direktur Utama
Audit Findings President Director
4. Kepatuhan & APU PPT dan PPPSPM 4. Direktur Bisnis
Compliance & APU PPT and PPPSPM Business Director
5. Program HC 5. Direktur Manajemen Risiko
HC Program Risk Management Director
6. Program Bisnis 6. Kepala Divisi Terkait
Business Program Head of Related Division
7. Prognosa KPI Desember 2025
Forecast KPI December 2025
12 25 November 2025 1. Kinerja BRI Finance 1. Komisaris Utama
November 25, 2025 BRI Finance Performance President Commissioner
2. Persetujuan Penghapusbukuan Piutang 2. Komisaris Independen
Macet (Write-off) Independent Commissioner
Approval of Bad Debt Write-offs 3. Direktur Utama
3. Sistem Manajemen Anti President Director
Penyuapan (SMAP) 4. Direktur Bisnis
Anti-Bribery Management System (SMAP) Business Director
4. Rencana Aksi Keuangan 5. Direktur Manajemen Risiko
Berkelanjutan (RAKB) Risk Management Director
Sustainable Finance Action Plan (RAKB) 6. Kepala Divisi Terkait
Head of Related Division
13 12 Desember 2025 1. Kinerja Keuangan dan Strategic Issues 1. Komisaris Utama
December 12, 2025 Financial Performance and Strategic Issues President Commissioner
2. Collection dan Persetujuan WO 2. Komisaris Independen
Collection and Approval of Work Orders Independent Commissioner
3. Strategi Pendanaan 3. Direktur Utama
Funding Strategy President Director
4. Manajemen Sengketa dan Litigasi 4. Direktur Bisnis
Dispute and Litigation Management Business Director
5. Hal-hal yang memerlukan rekomendasi 5. Direktur Manajemen Risiko
Dewan Komisaris Risk Management Director
Matters requiring recommendation from 6. Kepala Divisi Terkait
the Board of Commissioners Head of Related Division
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Tata Kelola Perusahaan
Corporate Governance
Keberagaman Dewan Komisaris dan Direksi
Diversity of the Board of Commissioners and Board of Directors
BRI Finance mendorong terciptanya kinerja yang BRI Finance encourages maximum performance through
maksimal melalui penerapan prinsip keberagaman di the application of diversity principles in the Board of
Dewan Komisaris dan Direksi, dengan memperhatikan Commissioners and Board of Directors, taking into
variasi dalam pendidikan, pengalaman profesional, account variations in education, professional experience,
usia, dan gender. Keberagaman ini diharapkan age, and gender. This diversity is expected to bring
mampu menghadirkan sudut pandang yang beragam, diverse perspectives, minimize the risk of groupthink,
meminimalkan risiko pemikiran homogen (groupthink), and encourage innovative solutions and ideas for the
dan mendorong lahirnya solusi serta ide-ide yang inovatif company’s development. (G-01)
bagi pengembangan perusahaan. (G-01)
Informasi keberagaman Dewan Komisaris dan Direksi Information on the diversity of the Company’s Board of
Perusahaan adalah sebagai berikut: Commissioners and Board of Directors is as follows:
Pengalaman Kerja Usia
Professional Experience Age
Jenis
Nama Jabatan <20 Tahun
>20 Tahun <50 Tahun >50 Tahun Kelamin
Name Position Gender
>20 Years <50 Years >50 Years Gender
>20 Years
Old Old Old
Old
Dewan Komisaris
Board of Commissioners
Komisaris
Utama 60 tahun Laki-laki
Sigit Murtiyoso - √
President 60 years old Male
Commissioner
Komisaris 47 tahun Laki-laki
Dhoni Ramadi* - √
Commissioner 47 years old Male
Komisaris
dr. Diah Independen 61 tahun Perempuan
- √
Defawati Independent 61 years old Female
Commissioner
Direksi
Board of Directors
Direktur Utama
Wahyudi 50 tahun Laki-laki
President - √
Darmawan 50 years old Male
Director
Primartono Direktur Bisnis 61 tahun Laki-laki
- √
Gunawan Business Director 61 years old Male
Direktur
Manajemen
Risiko 61 tahun Laki-laki
Ari Prayuwana - √
Risk 61 years old Male
Management
Director
Direktur
Willy Halim Operasional 52 tahun Laki-laki
- √
Sugiardi** Operations 52 years old Male
Director
*Masa jabatan Bapak Dhoni Ramadi sebagai Komisaris efektif sampai dengan bulan Juni 2025.
*Mr. Dhoni Ramadi's term as Commissioner is effective until June 2025.
**Masa jabatan Bapak Willy Halim Sugiardi sebagai Direktur Operasional efektif sampai dengan bulan Juni 2025.
**Mr. Willy Halim Sugiardi's term as Operations Director is effective until June 2025.
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Pengungkapan Hubungan Afiliasi Antara Pemegang Saham Utama/
Pengendali, Dewan Komisaris, dan Direksi [G-03]
Disclosure of Affiliation Among Majority/Controlling Shareholders, Board of Commissioners,
and Board of Directors [G-03]
Name Pemegang Saham Dewan Komisaris Direksi
Name Shareholders Board of Commissioners Board of Directors
Dewan Komisaris
Board of Commissioners
Sigit Murtiyoso X X X
Dhoni Ramadi* X X X
dr. Diah Defawati X X X
Direksi
Board of Directors
Wahyudi Darmawan X X X
Primartono Gunawan X X X
Ari Prayuwana X X X
Willy Halim Sugiardi** X X X
*Masa jabatan Bapak Dhoni Ramadi sebagai Komisaris efektif sampai dengan bulan Juni 2025.
*Mr. Dhoni Ramadi's term as Commissioner is effective until June 2025.
**Masa jabatan Bapak Willy Halim Sugiardi sebagai Direktur Operasional efektif sampai dengan bulan Juni 2025.
**Mr. Willy Halim Sugiardi's term as Operations Director is effective until June 2025.
Kepemilikan Saham oleh Dewan Komisaris dan Direksi
Shares Ownership by the Board of Commissioners and Board of Directors
Perusahaan
PT Bank Lembaga Jasa
Pembiayaan Perusahaan
PT BRI Rakyat Keuangan
Nama Jabatan Lain Lain
Multifinance Indonesia Financial
Name Position Other Other
Indonesia (Persero) Services
Financing Companies
Tbk Institutions
Companies
Dewan Komisaris
Board of Commissioners
Komisaris
Sigit Utama
X X X X X
Murtiyoso President
Commissioner
Dhoni Komisaris
X X X X X
Ramadi* Commissioner
Komisaris
dr. Diah Independen
X X X X X
Defawati Independent
Commissioner
Direksi
Board of Directors
Direktur Utama
Wahyudi
President X X X X X
Darmawan
Director
Direktur Bisnis
Primartono
Business X X X X X
Gunawan
Director
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Tata Kelola Perusahaan
Corporate Governance
Perusahaan
PT Bank Lembaga Jasa
Pembiayaan Perusahaan
PT BRI Rakyat Keuangan
Nama Jabatan Lain Lain
Multifinance Indonesia Financial
Name Position Other Other
Indonesia (Persero) Services
Financing Companies
Tbk Institutions
Companies
Direktur
Manajemen
Ari Risiko
X X X X X
Prayuwana Risk
Management
Director
Direktur
Willy Halim Operasional
X X X X X
Sugiardi** Operations
Director
*Masa jabatan Bapak Dhoni Ramadi sebagai Komisaris efektif sampai dengan bulan Juni 2025.
*Mr. Dhoni Ramadi's term as Commissioner is effective until June 2025.
**Masa jabatan Bapak Willy Halim Sugiardi sebagai Direktur Operasional efektif sampai dengan bulan Juni 2025.
**Mr. Willy Halim Sugiardi's term as Operations Director is effective until June 2025.
Penilaian Kinerja Dewan Komisaris Dan Direksi
Assessment on Performance of the Board of Commissioners and Board of Directors
Mekanisme Penilaian Kinerja Dewan Komisaris dan Direksi
Performance Assessment Mechanism for the Board of Commissioners and Board of Directors
BRI Finance menjalankan proses evaluasi kinerja untuk BRI Finance conducts regular performance evaluations for
Dewan Komisaris dan Direksi secara rutin, baik pada the Board of Commissioners and Board of Directors, both
tingkat individu maupun kelompok. Penilaian dilakukan at the individual and group levels. Assessments are based
berdasarkan pencapaian Key Performance Indicators (KPI) on the achievement of predetermined Key Performance
yang telah ditetapkan sebelumnya dan menjadi bagian dari Indicators (KPIs) and form part of the company’s annual
evaluasi tahunan perusahaan. Seluruh indikator dan target evaluation. All KPI indicators and targets are formulated
KPI disusun dengan mengacu pada peraturan perundang- with reference to applicable laws and regulations, ensuring
undangan yang berlaku, sehingga penilaian kinerja tetap that performance assessments remain in line with the
sesuai prinsip tata kelola yang baik. principles of good governance.
Penilaian kinerja Dewan Komisaris dilakukan secara The performance appraisal of the Board of Commissioners
tahunan berdasarkan kriteria yang telah disepakati yang is conducted annually based on agreed criteria, which
selanjutnya disampaikan kepada Pemegang Saham. is then submitted to the Shareholders. Similarly, the
Demikian pula dengan penilaian kinerja Direksi dilakukan performance appraisal of the Board of Directors is
oleh Dewan Komisaris, selanjutnya disampaikan kepada conducted by the Board of Commissioners, which is then
Pemegang Saham. (G-04) submitted to the Shareholders. (G-04)
Penilaian kinerja Dewan Komisaris adalah proses sistematis The performance assessment of the Board of
yang menilai sejauh mana Dewan Komisaris melaksanakan Commissioners is a systematic process that evaluates the
tanggung jawab dan perannya dalam mengawasi extent to which the Board of Commissioners carries out its
perusahaan. Proses ini dirancang untuk memastikan responsibilities and roles in supervising the company. This
fungsi pengawasan berjalan efektif dan sejalan dengan process is designed to ensure that the supervisory function
prinsip tata kelola perusahaan yang baik (Good Corporate runs effectively and is in line with the principles of good
Governance). corporate governance.
Berikut adalah beberapa komponen utama dalam Some of the main components in the Board of
mekanisme penilaian kinerja Dewan Komisaris: Commissioners’ work assessment mechanism are as
follows:
1. Kriteria Penilaian: Penilaian dapat didasarkan pada 1. Assessment Criteria: The assessment can be based on a
sejumlah kriteria yang mencakup: number of criteria including:
• Kinerja individu anggota Dewan Komisaris: • Individual performance of members of the Board of
Commissioners:
Evaluasi terhadap kemampuan dan kontribusi Evaluation of the abilities and contributions of each
masing-masing anggota dalam menjalankan member in carrying out their duties.
tugasnya.
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• Kinerja kolektif Dewan Komisaris: • Collective performance of the Board of
Commissioners:
Evaluasi terhadap efektivitas Dewan Komisaris Evaluation of the effectiveness of the Board of
sebagai suatu badan, termasuk dalam pengambilan Commissioners as a body, including in strategic
keputusan strategis, pengawasan terhadap decision-making, supervision of management, and
manajemen, dan memberikan nasihat kepada Direksi. providing advice to the Board of Directors.
• Kesesuaian dengan tujuan perusahaan: • Conformity with company objectives:
Apakah Dewan Komisaris telah membantu Whether the Board of Commissioners helped the
perusahaan mencapai tujuan jangka panjang dan Company achieve its long-term goals and established
strategi yang telah ditetapkan. strategies.
• Pemenuhan tanggung jawab: • Fulfillment of responsibilities:
Apakah Dewan Komisaris menjaga kepentingan Whether the Board of Commissioners protects the
pemegang saham dan pihak terkait lainnya dengan interests of shareholders and other related parties
integritas dan kejujuran. with integrity and honesty.
• Kepatuhan terhadap peraturan dan perundang- • Compliance with laws and regulations:
undangan:
Apakah Dewan Komisaris mematuhi peraturan yang Whether the Board of Commissioners complies with
berlaku, termasuk yang terkait dengan tata kelola applicable regulations, including those related to
dan transparansi. governance and transparency.
2. Metode Penilaian: Penilaian kinerja Dewan Komisaris 2. Assessment Method: The Board of Commissioners’
dapat dilakukan melalui beberapa metode, seperti: performance assessment can be carried out through
several methods, such as:
• Penilaian mandiri (self-assessment): • Self-assessment:
Anggota Dewan Komisaris melakukan evaluasi Members of the Board of Commissioners evaluate
terhadap kinerjanya sendiri. their own performance.
3. Proses Penilaian: 3. Assessment Process:
• Penyusunan Kriteria dan Indikator Kinerja: • Preparation of Performance Criteria and Indicators:
Dewan Komisaris atau komite yang relevan The Board of Commissioners or relevant committees
menetapkan kriteria dan indikator yang jelas untuk establish clear criteria and indicators for the
penilaian. assessment.
• Pelaksanaan Penilaian: • Assessment Implementation:
Penilaian dilakukan dengan mengumpulkan data The assessment is carried out by collecting data
melalui wawancara dan laporan kinerja. through interviews and performance reports.
• Evaluasi dan Umpan Balik: • Evaluation and Feedback:
Hasil penilaian dikaji dan disampaikan kepada Dewan The assessment results are reviewed and submitted
Komisaris. Jika diperlukan, hasil ini dapat digunakan to the Board of Commissioners. If necessary, these
untuk perbaikan atau pengembangan kinerja Dewan results can be used to improve or develop the
Komisaris. performance of the Board of Commissioners.
• Tindak Lanjut: • Follow-up:
Jika ada kelemahan yang ditemukan dalam kinerja If there are weaknesses found in the performance of
Dewan Komisaris, langkah-langkah perbaikan, the Board of Commissioners, corrective measures,
pelatihan, atau perubahan struktur dapat diambil. training, or structural changes can be taken.
4. Frekuensi Penilaian: 4. Assessment Frequency:
• Penilaian kinerja Dewan Komisaris biasanya dilakukan • The Board of Commissioners’ performance
secara tahunan, meskipun evaluasi lebih mendalam assessment is usually carried out annually, although
dapat dilakukan secara berkala atau berdasarkan more in-depth evaluations can be carried out
kebutuhan perusahaan. periodically or based on the company’s needs.
5. Peran Komite Nominasi dan Remunerasi: 5. Role of the Nomination and Remuneration Committee:
• Komite Nominasi dan Remunerasi biasanya • The Nomination and Remuneration Committee
terlibat dalam proses penilaian ini, terutama untuk is usually involved in this assessment process,
memastikan bahwa hasil penilaian digunakan especially to ensure that the assessment results are
untuk merumuskan rekomendasi tentang struktur, used to formulate recommendations on the structure,
penggantian, atau peningkatan kapasitas anggota replacement, or capacity enhancement of members
Dewan Komisaris. of the Board of Commissioners.
Evaluasi kinerja yang dilaksanakan secara tepat Properly conducted performance evaluations help the
membantu Dewan Komisaris meningkatkan efektivitas Board of Commissioners improve the effectiveness of their
pengawasannya, memperkuat peran manajerial, serta supervision, strengthen their managerial role, and support
mendukung pencapaian sasaran strategis perusahaan the sustainable achievement of the company’s strategic
secara berkelanjutan. objectives.
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Tata Kelola Perusahaan
Corporate Governance
Kriteria Penilaian Kinerja Dewan Komisaris dan Direksi
Performance Assessment Criteria for the Board of Commissioners and Board of Directors
Dalam pelaksanaan evaluasi kinerja Dewan Komisaris, In conducting the performance evaluation of the Board of
penilaian didasarkan pada sejumlah tolok ukur utama yang Commissioners, the assessment is based on a number of
menjadi acuan dalam menilai efektivitas dan kontribusi key benchmarks that serve as a reference in assessing the
anggota Dewan Komisaris, yaitu sebagai berikut: effectiveness and contribution of Board of Commissioners
members, namely as follows:
Perspektif
Penilaian Parameter
No
Assessment Parameter
Perspective
1 Learning & Growth Organisasi Dewan Komisaris sesuai dengan Ketentuan yang berlaku.
Perspective Organization of the Board of Commissioners in accordance with applicable provisions.
Setiap Anggota Komisaris minimal mengikuti Pendidikan/Training/seminar minimal satu
kali.
Each Commissioner Member must attend Education/Training/Seminar at least once.
2 Internal Process Pendapat dan saran atas RKAP/RBB dan atau revisi RKAP/RBB perusahaan serta
penyusunan program kerja Dewan Komisaris secara tepat waktu.
Opinions and suggestions on the Company’s RKAP/RBB and/or revision of the Company’s
RKAP/RBB as well as the preparation of the Board of Commissioners’ work program in a
timely manner.
Persetujuan dan/atau tanggapan Dewan Komisaris terhadap usulan/tindakan Direksi yang
memerlukan persetujuan Dewan Komisaris diberikan paling lambat 14 hari kerja sejak
diterima oleh Dewan Komisaris.
The Board of Commissioners’ approval and/or response to proposals/actions by the Board
of Directors that require the approval of the Board of Commissioners shall be given no
later than 14 working days after being received by the Board of Commissioners.
Rapat Dewan Komisaris dilaksanakan minimal 2 (dua) bulan sekali.
Board of Commissioners meetings are held at least once every 2 (two) months.
Rapat Dewan Komisaris dan Direksi dilaksanakan sebulan sekali.
Board of Commissioners and Board of Directors meetings are held once a month.
Rapat Komite Audit dilaksanakan 3 (tiga) bulan sekali.
Audit Committee meetings are held every 3 (three) months.
Rapat Komite Pemantau Risiko 3 (tiga) bulan sekali.
Risk Monitoring Committee Meeting every 3 (three) months.
Rapat Komite Nominasi dan Remunerasi 3 (tiga) Bulan sekali.
Nomination and Remuneration Committee Meeting every 3 (three) months.
Kebijakan Remunerasi Direksi dan Dewan Komisaris.
Remuneration Policy for Board of Directors and Board of Commissioners.
Rekomendasi struktur remunerasi bagi Dewan Komisaris dan Direksi yang disampaikan
kepada pemegang saham.
Recommendations for the remuneration structure for the Board of Commissioners and
Board of Directors submitted to shareholders.
Rekomendasi KAP yang akan melaksanakan audit atas laporan keuangan diberikan
sebelum RUPS Tahunan Perusahaan.
The recommendation of the KAP that will carry out the audit of the financial statements is
given before the Company’s Annual GMS.
Review atas perencanaan audit tahunan (PAT) SKAI, Laporan Hasil Pemeriksaaan Audit
Eksternal dan Internal serta monitoring tindak lanjut sesuai dengan ketentuan dan target
waktu.
Review of SKAI’s annual audit planning (PAT), External and Internal Audit Result Reports
and follow-up monitoring in accordance with provisions and time targets.
Laporan Pengawasan Dewan Komisaris Kepada Otoritas Jasa Keuangan dan Pemegang
Saham 6 (enam) bulan sekali.
Supervisory Report of the Board of Commissioners to the Financial Services Authority and
Shareholders every 6 (six) months.
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Perspektif
Penilaian Parameter
No
Assessment Parameter
Perspective
Reviu laporan keuangan dilaksanakan sesuai dengan ketentuan dan tepat waktu sesuai
target.
Financial report reviews are carried out in accordance with the provisions and on time
according to targets.
3 Compliance Penilaian self assessment GCG dilaksanakan setiap semester sesuai dengan ketentuan dan
Perspective tepat waktu sesuai target.
GCG self-assessment is carried out every semester in accordance with the provisions and
on time according to the target.
Opini Akuntan Publik wajar tanpa pengecualian.
Public Accountant’s Opinion is Unqualified.
Pencapaian skor maturitas tata kelola, Kepatuhan, MR, dan Audit Intern sesuai milestone
yang ditetapkan oleh BRI.
Achievement of maturity scores for governance, compliance, MR, and internal audit
according to the milestones set by BRI.
Pelaksanaan reviu atas laporan profil risiko setiap 3 (tiga) bulan sesuai dengan ketentuan
dan tepat waktu sesuai target.
Implementation of review of risk profile reports every 3 (three) months in accordance with
provisions and on time according to targets.
Skor Self Assessment Good Corporate Governance dilaksanakan setiap semester.
Good Corporate Governance self-assessment scores are carried out every semester.
4 Financial Pencapaian target laba bersih sesuai Rencana Kerja dan Anggaran Perusahaan (RKAP).
Perspective Achievement of net profit target according to Work Plan and Budget (RKAP).
Pencapaian target NPF sesuai Rencana Kerja dan Anggaran Perusahaan (RKAP).
Achievement of NPF targets according to Work Plan and Budget (RKAP).
Pencapaian target AUM sesuai Rencana Kerja dan Anggaran Perusahaan (RKAP).
Achievement of AUM target according to Work Plan and Budget (RKAP).
Pihak Penilai
Assessor
Setiap anggota Dewan Komisaris dan Direksi melakukan Each member of the Board of Commissioners and Board of
evaluasi kinerjanya secara mandiri, kemudian hasilnya Directors independently evaluates their performance, and
disampaikan kepada para pemegang saham. Sampai the results are then reported to shareholders. Until the end
dengan akhir tahun 2025, BRI Finance belum melibatkan of 2025, BRI Finance has not involved independent parties
pihak independen untuk menilai kinerja Dewan Komisaris to assess the performance of the Board of Commissioners
maupun Direksi. or Board of Directors.
Hasil Penilaian Kinerja Dewan Komisaris dan Direksi
Results of the Performance Assessment of the Board of Commissioners and Board of Directors
Evaluasi kinerja Dewan Komisaris dan Direksi untuk The performance evaluation of the Board of Commissioners
KPI tahun 2025 menunjukkan bahwa keduanya telah and Board of Directors for the 2025 KPIs shows that
menjalankan tanggung jawab dan tugasnya secara both have carried out their responsibilities and duties
optimal, serta berhasil mencapai target-target yang optimally and successfully achieved the targets set. In
telah ditetapkan. Selain itu, anggota Dewan Komisaris addition, members of the Board of Commissioners and
dan Direksi terus menegaskan komitmennya untuk Board of Directors continue to affirm their commitment
mematuhi Anggaran Dasar, Pedoman Kerja, dan peraturan to complying with the Articles of Association, Work
perundang-undangan yang berlaku, sambil menerapkan Guidelines, and applicable laws and regulations, while
prinsip Good Corporate Governance dalam setiap applying the principles of Good Corporate Governance in
keputusan yang diambil. every decision made.
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Tata Kelola Perusahaan
Corporate Governance
Nominasi dan Remunerasi Anggota Dewan Komisaris dan Direksi
Nomination and Remuneration of Members of the Board of Commissioners and Board of
Directors
Kebijakan dan Prosedur Nominasi Dewan Komisaris dan Direksi
Board of Commissioners and Board of Directors Nomination Policy and Procedures
BRI Finance menerapkan kebijakan dan prosedur nominasi BRI Finance implements nomination policies and
untuk anggota Dewan Komisaris dan Direksi di BRI Finance procedures for members of the Board of Commissioners
dilakukan melalui RUPS, berdasarkan keputusan para and Board of Directors at BRI Finance through the General
pemegang saham dan sesuai ketentuan Anggaran Dasar Meeting of Shareholders, based on the decisions of the
serta peraturan perundang-undangan yang berlaku. Di shareholders and in accordance with the provisions of the
samping itu, BRI Finance juga menerapkan kebijakan Articles of Association and applicable laws and regulations.
suksesi yang mengikuti prinsip Talent Management, yang In addition, BRI Finance also implements a succession
tertuang dalam Surat Keputusan Direksi BRIF No. S.10- policy that follows the principles of Talent Management, as
DIR/HRD-10-2021. stipulated in BRIF Board of Directors Decree No. S.10-DIR/
HRD-10-2021.
BRI Finance memiliki prosedur nominasi Dewan Komisaris BRI Finance has the following procedures for nominating
dan Direksi yang berasal dari internal Perusahaan sebagai members of the Board of Commissioners and Board of
berikut: [2-20] Directors from within the Company: [2-20]
Komite Nominasi dan Remunerasi (KNR)
Berdasarkan daftar Top Talent yang
melalui Dewan Komisaris meminta daftar Direksi menyampaikan daftar Top Talent
disampaikan oleh Direksi, KNR melakukan
Top Talent BRI Finance yang memenuhi BRI Finance berdasarkan hasil asesmen
penyaringan administrasi dan seleksi/
kriteria untuk dapat diusulkan sebagai lembaga profesional independen dan hasil
wawancara terhadap Bakal Calon
Bakal Calon Pengurus BRI Finance rapat Talent Committee BRI Finance
Pengurus yang diusulkan
The Nomination and Remuneration Committee The Board of Directors presented the list of
Based on the Top Talent list submitted by
(KNR), through the Board of Commissioners, BRI Finance Top Talents based on the results
the Board of Directors, KNR conducted
requested a list of BRI Finance Top Talents of assessments conducted by independent
administrative screening and selection/
who meet the criteria to be proposed as professional institutions and the results of the
interviews of the proposed Prospective
Prospective Candidates for BRI Finance BRI Finance Talent Committee meeting
Management Candidates
Management
Hasil penyaringan Bakal Calon Pengurus
Dewan Komisaris memutuskan Bakal
dibahas dalam rapat komite untuk
Calon Pengurus dalam rapat Dewan Bakal Calon Pengurus yang dianggap memutuskan Bakal Calon Pengurus
Komisaris yang sekaligus sebagai dasar layak selanjutnya diusulkan oleh KNR dan dituangkan dalam Nota Dinas
rekomendasi Dewan Komisaris kepada kepada Dewan Komisaris untuk mengikuti Komite kepada Dewan Komisaris, Nota
Pemegang Saham Pengendali proses evaluasi Dinas tersebut merupakan dokumen
The Board of Commissioners decided on rekomendasi komite atas usulan
Prospective candidates deemed suitable are
the Prospective Management Candidates in pencalonan Bakal Calon Pengurus
then proposed by the KNR to the Board of
a Board of Commissioners meeting, which
Commissioners to undergo an evaluation
also served as the basis for the Board of The results of the screening of Prospective
process
Commissioners' recommendation to the Management Candidates are discussed
Controlling Shareholders in a committee meeting to decide on the
Prospective Management Candidates and are
recorded in a Committee Memorandum to the
Board of Commissioners. The Memorandum
is a document containing the committee's
recommendations on the proposed
nominations of Prospective Management
Candidates
Penetapan calon pengurus dalam RUPS
Dewan Komisaris menyampaikan usulan Determination of candidate administrators in
Calon Pengurus Perusahaan yang the GMS
berasal dari internal perusahaan kepada
Pemegang Saham Pengendali
The Board of Commissioners submits
proposals for Company Management
Penetapan tanggal efektif sebagai
Candidates from within the company to the Uji kemampuan dan kepatutan Pengurus
Controlling Shareholders pengurus
Testing the competence and suitability of the
Determination of candidate administrators in
Management
the GMS
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Kebijakan Remunerasi Dewan Komisaris dan Direksi
Policy on Remuneration for the Board of Commissioners and Board of Directors
Sesuai dengan ketentuan POJK Nomor 48 Tahun 2024 In accordance with POJK Number 48 of 2024 concerning
tentang Tata Kelola yang Baik, BRI Finance menetapkan Good Governance, BRI Finance has established a
struktur remunerasi bagi Dewan Komisaris dan Direksi. remuneration structure for the Board of Commissioners
Penerapan kebijakan ini bertujuan untuk memacu dedikasi and Board of Directors. The implementation of this policy
dan kinerja anggota Dewan Komisaris serta Direksi, aims to encourage the dedication and performance of
sehingga mampu memberikan kontribusi maksimal bagi members of the Board of Commissioners and Board of
pertumbuhan dan pencapaian target perusahaan. [2-19] Directors, so that they are able to contribute maximally
to the company’s growth and achievement of its targets.
[2-19]
Indikator Penetapan Remunerasi Dewan Komisaris dan Direksi
Indicators for Determining Remuneration for the Board of Commissioners and Board of Directors
BRI Finance memiliki indikator yang digunakan sebagai BRI Finance has indicators that are used as a reference
acuan dalam melakukan penetapan remunerasi Dewan in determining the remuneration of the Board of
Komisaris dan Direksi, antara lain: Commissioners and Board of Directors, including:
1. Pencapaian kinerja; 1. Performance achievement;
2. Hasil benchmark dengan industri sejenis; 2. Benchmark results with similar industries;
3. Tingkat inflasi; dan 3. Inflation rate; and
4. Skala, kompleksitas usaha, serta kemampuan keuangan 4. Scale, business complexity, and financial capability of
Perusahaan. the Company.
Prosedur Pengusulan Hingga Penetapan Remunerasi Dewan
Komisaris dan Direksi
Procedures for Proposing and Determining Remuneration for the Board of Commissioners and
Directors
Prosedur
Procedure
Tahap Komite Nominasi dan Remunerasi
Penyusunan Nomination and Remuneration Committee
Drafting Stage Komite Nominasi dan Remunerasi melakukan evaluasi struktur dan besaran remunerasi Direksi dan
Dewan Komisaris dengan mempertimbangkan pencapaian kinerja, hasil benchmark dengan industri
sejenis (peers), skala dan kompleksitas usaha, serta kemampuan keuangan perusahaan. Berdasarkan
hasil evaluasi tersebut, Komite Nominasi dan Remunerasi merekomendasikan remunerasi Direksi dan
Dewan Komisaris dalam Rapat Dewan Komisaris.
The Nomination and Remuneration Committee evaluates the structure and amount of remuneration
for the Board of Directors and Board of Commissioners by considering performance achievements,
benchmark results with similar industries (peers), scale and complexity of the business, and the
company’s financial capabilities. Based on the evaluation results, the Nomination and Remuneration
Committee recommends the remuneration for the Board of Directors and Board of Commissioners in
the Board of Commissioners Meeting.
Tahap Dewan Komisaris
Pengusulan Board of Commissioners
Proposal Stage Dewan Komisaris mengajukan usulan mengenai remunerasi serta tantiem untuk anggota Direksi dan
Dewan Komisaris kepada Pemegang Saham.
The Board of Commissioners submits proposals regarding remuneration and bonuses for members
of the Board of Directors and Board of Commissioners to Shareholders.
Tahap Pemegang Saham
Persetujuan dan Shareholders
Penetapan Pemegang Saham dapat menyetujui dan menetapkan usulan remunerasi serta tantiem bagi Dewan
Approval and Komisaris dan Direksi. Dalam hal Pemegang Saham tidak menyetujui usulan tersebut, maka Dewan
Determination Komisaris dan Direksi akan menggunakan struktur dan besaran remunerasi yang sama seperti tahun
Stage buku sebelumnya.
Shareholders may approve and determine the proposed remuneration and bonuses for the Board of
Commissioners and Board of Directors. If the Shareholders do not approve the proposal, the Board
of Commissioners and Board of Directors will use the same remuneration structure and amount as
the previous fiscal year.
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Skema Prosedur Penetapan Remunerasi Dewan Komisaris dan Direksi
Scheme of Procedure for Determining Remuneration of the Board of Commissioners and Board of Directors
Komite Nominasi dan
Remunerasi Dewan Komisaris Persetujuan RUPS
Nomination and Remuneration Board of Commissioners Approval GMS
Committee
Membahas usulan Komite
Menerapkan struktur
Nominasi dan Remunerasi
dan besaran remunerasi
Discussing the Nomination
Setuju Implementing remuneration
and Remuneration
Menyusun struktur dan besaran Agree structures and amounts
Committee's proposal
remunerasi anggota Dewan
Komisaris dan Direksi
Determining the structure Dewan Komisaris dan Direksi
Mengusulkan struktur dan besaran
and amount of remuneration akan menggunakan struktur dan
remunerasi Dewan Komisaris dan
for members of the Board of besaran remunerasi yang sama
Direksi kepada Pemegang Saham
Commissioners and Board of seperti tahun buku sebelumnya
Proposing the structure and
Directors Tidak Setuju The Board of Commissioners and
amount of remuneration for
Disagree Board of Directors will use the
the Board of Commissioners
same remuneration structure and
and Board of Directors to the
amount as in the previous fiscal
Shareholders
year.
Tahap Penyusunan Tahap Pengusulan Tahap Persetujuan Tahap Penetapan
Drafting Stage Proposal Stage Approval Stage Determination Stage
Struktur Remunerasi Dewan Komisaris dan Direksi
Remuneration Structure of the Board of Commissioners and Board of Directors
Dalam penentuan struktur remunerasi bagi Dewan In determining the remuneration structure for the Board
Komisaris dan Direksi, BRI Finance menetapkan komponen of Commissioners and Board of Directors, BRI Finance
remunerasi berupa kompensasi non-natura yang diberikan has established remuneration components in the form of
kepada seluruh anggota. Komponen ini mencakup gaji non-in-kind compensation provided to all members. These
pokok dan tunjangan tetap. Selain itu, Dewan Komisaris components include basic salary and fixed allowances.
juga menerima remunerasi serta fasilitas lain, baik berupa In addition, the Board of Commissioners also receives
natura maupun non-natura, yang dapat atau tidak remuneration and other facilities, both in-kind and non-in-
dapat dimiliki, sesuai dengan ketentuan yang berlaku di kind, which may or may not be owned, in accordance with
perusahaan. the applicable provisions within the company.
Berikut ini merupakan uraian mengenai struktur dan The following is a description of the structure and
komponen remunerasi Dewan Komisaris dan Direksi: components of remuneration for the Board of
Commissioners and Board of Directors:
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Struktur Remunerasi Dewan Komisaris Struktur Remunerasi Direksi
Remuneration Structure of the Board of Commissioners Remuneration Structure of the Board of Director
Honorarium Dewan Komisaris Gaji Direksi
Honorarium of the Board of Commissioners Salary of the Board of Directors
Penghasilan tetap berupa uang yang diterima setiap bulan Penghasilan tetap berupa uang yang diterima setiap
karena kedudukannya sebagai anggota Dewan Komisaris bulan karena kedudukannya sebagai anggota Direksi
Perusahaan, dengan ketentuan sebagai berikut: [2-21] Perusahaan, dengan ketentuan sebagai berikut: [2-21]
Honorarium of the Board of Commissioners Fixed income Fixed income in the form of money received every month
in the form of money received every month because of his because of his position as a member of the Company’s
position as a member of the Board of Commissioners of Board of Directors, with the following provisions:
the Company, with the following provisions: 1. Gaji Direktur Utama ditetapkan dengan menggunakan
1. Perhitungan honorarium Komisaris Utama sebesar 45% pedoman internal pemegang saham;
dari gaji Direktur Utama; dan President Director’s salary is determined by using
Calculation of the President Commissioner’s honorarium internal shareholder guidelines;
is 45% of the President Director’s salary; 2. Gaji anggota Direksi lainnya ditetapkan dengan
2. Perhitungan honorarium Komisaris sebesar 90% dari komposisi;
gaji Komisaris Utama. The salaries of other members of the Board of Directors
The calculation of the Commissioner’s honorarium is are determined with the composition:
90% of the President Commissioner’s salary. a. Gaji Direktur Bisnis sebesar 85% dari Gaji
Direktur Utama;
The salary of the Business Director is 85% of the
salary of the President Director;
b. Gaji Direktur Manajemen Risiko sebesar 85% dari Gaji
Direktur Utama; dan
Salary of the Risk Management Director is 85% of the
salary of the President Director;
c. Gaji Direktur Operasional sebesar 85% dari Gaji
Direktur Utama.
The salary of the Operations Director is 85% of the
salary of the President Director.
Tunjangan Dewan Komisaris Tunjangan Direksi
Allowance of the Board of Commissioners Allowance of the Board of Directors
Penghasilan berupa uang atau yang dapat dinilai dengan Penghasilan berupa uang atau yang dapat dinilai dengan
uang yang diterima pada waktu tertentu oleh anggota uang yang diterima pada waktu tertentu oleh anggota
Dewan Komisaris selain Honorarium. Tunjangan Dewan Direksi selain Gaji. Tunjangan Direksi yang diberikan
Komisaris yang diberikan sebagai berikut: sebagai berikut:
1. Tunjangan hari raya; 1. Tunjangan hari raya;
2. Tunjangan transportasi; dan 2. Tunjangan perumahan; dan
3. Asuransi Purna Jabatan. 3. Asuransi Purna Jabatan.
Income in the form of money or that can be valued with Income in the form of money or that can be valued in
money received at a certain time by members of the Board money received at a certain time by members of the Board
of Commissioners other than Honorarium. The Board of of Directors in addition to Salary. The Directors’ allowances
Commissioners’ allowances are as follows: are as follows:
1. Holiday allowance; 1. Holiday allowance;
2. Transportation allowance; and 2. Housing allowance; and
3. Post-Service Insurance. 3. Post-employment insurance.
Fasilitas Dewan Komisaris Fasilitas Direksi
Facilities of the Board of Commissioners Facilities of the Board of Directors
Penghasilan berupa sarana dan/atau kemanfaatan dan Penghasilan berupa sarana dan/atau kemanfaatan dan/
atau penjaminan yang digunakan/dimanfaatkan oleh atau penjaminan yang digunakan/dimanfaatkan oleh
anggota Dewan Komisaris dalam rangka pelaksanaan anggota Direksi dalam rangka pelaksanaan tugas,
tugas, wewenang, kewajiban, dan tanggung jawab wewenang, kewajiban, dan tanggung jawab berdasarkan
berdasarkan peraturan perundang-undangan, yang dapat peraturan perundang-undangan, yang dapat berupa:
berupa: Income in the form of facilities and/or benefits and /
Income in the form of facilities and/or benefits and/or or guarantees used/utilized by members of the Board
guarantees used/utilized by members of the Board of of Directors in the context of carrying out their duties
Commissioners in the context of carrying out their duties, authorities, obligations and responsibilities based on
authorities, obligations and responsibilities based on statutory regulations, which can be in the form of:
statutory regulations, which can be in the form of: 1. Fasilitas/Asuransi Kesehatan;
1. Fasilitas/Asuransi Kesehatan; dan Health Facilities/Insurance;
Health Facilities/Insurance; 2. Fasilitas Kendaraan; dan
2. Fasilitas Bantuan Hukum. Transportation Facilities;
Legal Aid Facilities. 3. Fasilitas Bantuan Hukum.
Legal Aid Facilities.
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Struktur Remunerasi Dewan Komisaris Struktur Remunerasi Direksi
Remuneration Structure of the Board of Commissioners Remuneration Structure of the Board of Director
- Tantiem/Insentif Kinerja Direksi
Tantiem/Performance Incentive the Board of Directors
- Tantiem adalah penghasilan yang merupakan
penghargaan yang diberikan kepada anggota Direksi
apabila memperoleh laba dan tidak mengalami akumulasi
kerugian. Sedangkan Insentif Kinerja adalah penghasilan
yang merupakan penghargaan yang diberikan kepada
anggota Direksi apabila terjadi peningkatan kinerja,
walaupun masih mengalami kerugian atau akumulasi
kerugian. Ketentuan Tantiem Direksi ditetapkan dengan
menggunakan pedoman internal.
Tantiem is an income that is an award given to members
of the Board of Directors if they make a profit and do
not experience accumulated losses. While Performance
Incentive is an income which is an award given to
members of the Board of Directors if there is an increase in
performance, even though they are still experiencing losses
or accumulated losses. Tantiem provisions of the Board of
Directors are determined by using internal guidelines.
Di luar komponen di atas, Perusahaan tidak memberikan Di luar komponen di atas, Perusahaan tidak memberikan
remunerasi dalam bentuk lainnya, termasuk opsi saham. remunerasi dalam bentuk lainnya, termasuk opsi saham.
In addition to the above components, the Company does In addition to the above components, the Company does
not provide remuneration in other forms, including stock not provide remuneration in other forms, including stock
options. options.
Remunerasi Dewan Komisaris dan Direksi
Remuneration of the Board of Commissioners and the Board of Directors
Remunerasi Bulanan
(Dalam 1 Tahun) Tunjangan
Monthly Remuneration Hari Raya Tantiem Tahun
Nama Jabatan (Within 1 Year) (THR) Buku 2024
Name Position Holiday Tantiem for the
Honorarium/Gaji Allowance 2024 Fiscal Year*
Tunjangan
Honorarium/ (THR)
Allowances
Salary
Dewan Komisaris
Board of Commissioners
Komisaris Utama
Sigit
President √ √ √
Murtiyoso
Commissioner
Dhoni Komisaris
√ √ √
Ramadi** Commissioner
Komisaris
dr. Diah Independen
√ √ √
Defawati Independent
Commissioner
Direksi
Board of Directors
Direktur Utama
Wahyudi
President √ √ √
Darmawan
Director
Direktur Bisnis
Primartono
Business √ √ √
Gunawan
Director
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Remunerasi Bulanan
(Dalam 1 Tahun) Tunjangan
Monthly Remuneration Hari Raya Tantiem Tahun
Nama Jabatan (Within 1 Year) (THR) Buku 2024
Name Position Holiday Tantiem for the
Honorarium/Gaji Allowance 2024 Fiscal Year*
Tunjangan
Honorarium/ (THR)
Allowances
Salary
Direktur
Manajemen
Ari Risiko
√ √ √
Prayuwana Risk
Management
Director
Direktur
Willy Halim Operasional
√ √ √
Sugiardi** Operations
Director
Total Rp7.329.804.000 Rp1.420.652.400 Rp839.260.400
*Belum terdapat putusan terkait tantiem tahun buku 2024
*No decision has been made regarding tantiem for the 2024 fiscal year.
**Masa jabatan Bapak Dhoni Ramadi sebagai Komisaris dan Bapak Willy Halim Sugiardi sebagai Direktur Operasional efektif sampai dengan bulan Juni 2025.
**Mr. Dhoni Ramadi's term as Commissioner and Mr. Willy Halim Sugiardi's term as Operations Director is effective until June 2025.
Organ Pendukung Dewan Komisaris
Supporting Organs of the Board of Commissioners
Komite Audit
Audit Committee
BRI Finance telah membentuk Komite Audit merujuk pada BRI Finance has established an Audit Committee in
Peraturan Otoritas Jasa Keuangan Nomor 55 tahun 2015 accordance with Financial Services Authority Regulation
tentang Pembentukan dan Pedoman Pelaksanaan Kerja No. 55 of 2015 concerning the Establishment and
Komite Audit, BRI Finance membentuk Komite Audit Implementation Guidelines of the Audit Committee.
untuk membantu menjalankan fungsi Dewan Komisaris. BRI Finance established the Audit Committee to assist
Keberadaan Komite Audit diharapkan dapat membantu the Board of Commissioners in performing its duties.
Dewan Komisaris dalam melakukan pemantauan dan The Audit Committee is expected to assist the Board of
peninjauan, serta evaluasi terkait perencanaan pelaksanaan Commissioners in monitoring, reviewing, and evaluating
hasil audit guna menilai kecukupan pengendalian internal. the planning and implementation of audit results to assess
Dalam menjalankan tugasnya, Komite Audit diperbolehkan the adequacy of internal controls. In carrying out its duties,
memberikan nasihat kepada Direksi terkait pelaksanaan the Audit Committee is permitted to advise the Board of
pengelolaan Perusahaan. Directors on the management of the Company.
Piagam Komite Audit
Audit Committee Charter
Dalam menjalankan tugas dan tanggung jawabnya, Komite In carrying out its duties and responsibilities, the BRI
Audit BRI Finance berpedoman pada piagam kerja yang Finance Audit Committee adheres to its established
telah ditetapkan. Piagam tersebut pertama kali disahkan charter. The charter was first ratified in April 2022 and was
pada April 2022 dan kemudian diperbarui serta mendapat subsequently updated and reapproved in December 2025.
persetujuan kembali pada Desember 2025.
Piagam Komite Audit berfungsi sebagai pedoman bagi The Audit Committee Charter serves as a guideline for
Komite Audit untuk melaksanakan tugasnya secara efektif, the Audit Committee to carry out its duties effectively,
efisien, transparan, independen, dan akuntabel, sekaligus efficiently, transparently, independently, and accountably,
mendukung Dewan Komisaris dalam menjalankan fungsi while supporting the Board of Commissioners in performing
pengawasan terhadap penerapan GCG di perusahaan. its supervisory function over the implementation of GCG
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Corporate Governance
Secara umum, piagam ini mencakup ruang lingkup tugas in the company. In general, this charter covers the scope
dan tanggung jawab, kewenangan, struktur keanggotaan, of duties and responsibilities, authority, membership
prosedur kerja, mekanisme rapat, serta pelaporan structure, work procedures, meeting mechanisms, and
Komite Audit. reporting of the Audit Committee.
Dasar Hukum Pembentukan
Legal Basis for Establishment
Adapun dasar hukum pembentukan Komite Audit BRI The legal basis for the establishment of the BRI Finance
Finance mengacu pada peraturan perundang-undangan Audit Committee refers to the following laws and
sebagai berikut: regulations:
1. Peraturan Menteri BUMN Nomor PER-2/MBU/2023 1. Regulation of the Minister of State-Owned Enterprises
tentang Tata Kelola dan Kegiatan Korporasi Signifikan Number PER-2/MBU/2023 concerning Corporate
Badan Usaha Milik Negara. Governance and Significant Corporate Activities of
State-Owned Enterprises.
2. Peraturan Menteri BUMN Nomor PER-3/MBU/2023 2. Regulation of the Minister of State-Owned Enterprises
tentang Organ dan Sumber Daya Manusia Badan Usaha Number PER-3/MBU/2023 concerning the Organization
Milik Negara. and Human Capital of State-Owned Enterprises.
3. Peraturan Otoritas Jasa Keuangan Republik Indonesia 3. Regulation of the Financial Services Authority of the
Nomor 55/POJK.04/2015 tentang Pembentukan dan Republic of Indonesia Number 55/POJK.04/2015
Pedoman Pelaksanaan Kerja Komite Audit. concerning the Establishment and Implementation
Guidelines of the Audit Committee.
4. Peraturan Otoritas Jasa Keuangan Republik Indonesia 4. Regulation of the Financial Services Authority of the
Nomor 07/POJK.05/2022 tentang Perubahan Atas Republic of Indonesia Number 07/POJK.05/2022
Peraturan Otoritas Jasa Keuangan Nomor 35/ concerning Amendments to Regulation of the
POJK.05/2018 tentang Penyelenggaraan Usaha Financial Services Authority Number 35/POJK.05/2018
Perusahaan Pembiayaan. concerning the Operation of Financing Companies.
5. Peraturan Otoritas Jasa Keuangan Republik Indonesia 5. Regulation of the Financial Services Authority of the
Nomor 46 Tahun 2024 tentang Pengembangan dan Republic of Indonesia Number 46 of 2024 concerning
Penguatan Perusahaan Pembiayaan, Perusahaan the Development and Strengthening of Financing
Pembiayaan Infrastruktur dan Perusahaan Modal Companies, Infrastructure Financing Companies, and
Ventura. Venture Capital Companies.
6. Peraturan Otoritas Jasa Keuangan Republik Indonesia 6. Regulation of the Financial Services Authority of the
Nomor 48 Tahun 2024 tentang Tata Kelola yang Republic of Indonesia Number 48 of 2024 concerning
Baik bagi Lembaga Pembiayaan, Perusahaan Modal Good Governance for Financing Institutions, Venture
Ventura, Lembaga Keuangan Mikro, dan Lembaga Jasa Capital Companies, Microfinance Institutions, and Other
Keuangan Lainnya. Financial Services Institutions.
7. Anggaran Dasar BRI Finance dan Perubahannya. 7. BRI Finance Articles of Association and Amendments.
8. Surat Keputusan Dewan Komisaris PT BRI Multifinance 8. Decree of the Board of Commissioners of PT BRI
Indonesia Nomor 01/SK/BRIFKOM/07/2024 tentang Multifinance Indonesia No. 01/SK/BRIFKOM/07/2024
Perubahan Susunan Keanggotaan Komite Audit. on Changes in the Composition of the Audit Committee
Membership.
Independensi Komite Audit
Audit Committee Independence
BRI Finance menekankan agar Komite Audit melaksanakan BRI Finance emphasizes that the Audit Committee
tugasnya secara mandiri dan objektif. Seluruh anggota must perform its duties independently and objectively.
Komite Audit dipastikan merupakan profesional dari luar All members of the Audit Committee are required to be
perusahaan dan tidak memiliki hubungan pribadi atau external professionals and must not have any personal
kepentingan yang dapat menimbulkan konflik dengan BRI relationships or interests that could cause conflicts with
Finance. Adapun aspek independensi yang harus dipenuhi BRI Finance. The independence requirements that must be
oleh anggota Komite Audit adalah sebagai berikut: met by members of the Audit Committee are as follows:
Aspek Independensi Komite Audit
Independence Aspect Audit Committee
Bukan merupakan orang dalam Kantor Akuntan Publik, Kantor Konsultan Hukum, Kantor
Jasa Penilai Publik yang memberikan jasa audit dan/atau jasa konsultasi lainnya kepada
Perusahaan dalam waktu 6 (enam) bulan terakhir;
√
Not a person within a Public Accounting Firm, Legal Consulting Firm, or Public Appraisal
Service Firm that has provided audit services and/or other consulting services to the Company
within the last 6 (six) months;
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Aspek Independensi Komite Audit
Independence Aspect Audit Committee
Tidak memiliki saham langsung maupun tidak langsung pada Perusahaan;
√
Does not have direct or indirect shares in the Company;
Tidak memiliki hubungan afiliasi dengan Perusahaan, Dewan Komisaris, anggota Direksi, dan
Pemegang Saham utama Perusahaan.
√
Has no affiliation with the Company, the Board of Commissioners, members of the Board of
Directors, and major shareholders of the Company.
Tidak memiliki hubungan usaha, baik langsung maupun tidak langsung dengan Perusahaan;
√
Has no business relationship, either directly or indirectly with the Company;
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung jawab
untuk merencanakan, memimpin, mengendalikan, atau mengawasi kegiatan Perusahaan
dalam waktu 6 (enam) bulan terakhir, kecuali Komisaris Independen.
√
Not a person who works or has the authority and responsibility to plan, lead, control,
or supervise the activities of the Company within the last 6 (six) months, except for the
Independent Commissioner.
Kualifikasi Anggota Komite Audit
Qualifications of Audit Committee Members
BRI Finance memiliki kualifikasi dalam menentukan BRI Finance has qualifications in determining members
anggota Komite Audit. Hal ini bertujuan untuk memastikan of the Audit Committee. This aims to ensure that all
seluruh anggota Komite Audit memenuhi syarat dan members of the Audit Committee meet the applicable
ketentuan yang berlaku. Adapun yang menjadi kualifikasi terms and conditions. The qualifications for members of
bagi anggota Komite Audit Perusahaan adalah sebagai the Company’s Audit Committee are as follows:
berikut:
1. Anggota Komite Audit wajib memahami kegiatan usaha 1. Members of the Audit Committee must understand the
Perusahaan dan berintegritas tinggi; Company’s business activities and have high integrity;
2. Anggota Komite Audit memiliki kemampuan, 2. Members of the Audit Committee must have the ability,
pengetahuan, pengalaman sesuai dengan bidang knowledge, and experience in accordance with their
pekerjaannya; field of work.
3. Anggota Komite Audit mampu berkomunikasi secara 3. Members of the Audit Committee must be able to
aktif dan efektif; dan communicate effectively; and
4. Anggota Komite Audit mampu memahami laporan 4. Members of the Audit Committee must understand
keuangan, proses audit, manajemen risiko, dan financial statements, audit processes, risk management,
memiliki pengetahuan yang memadai terkait peraturan and have adequate knowledge of laws and regulations
perundang-undangan tentang perusahaan pembiayaan. regarding finance companies.
Susunan Keanggotaan Komite Audit
Audit Committee Membership Composition
Hingga akhir tahun 2025, Komite Audit Perusahaan Until the end of 2025 the Company’s Audit Committee
terdiri dari 3 (tiga) orang, yakni 1 (satu) orang Komisaris consisted of 3 (three) people, namely 1 (one) Independent
Independen sebagai Ketua Komite Audit, dan 2 (dua) Commissioner as Head of the Audit Committee, and 2
anggota Komite Audit yang merupakan pihak independen. (two) independent parties as members. The composition of
Susunan keanggotaan Komite Audit Perusahaan adalah the Company’s Audit Committee membership is as follows:
sebagai berikut:
Nama Jabatan Dasar Penunjukan Masa Jabatan/Periode
Name Position Basis Of Appointment Term Of Office
dr. Diah Defawati Ketua Komite Audit/ Surat Keputusan Dewan Komisaris PT Oktober 2023-Juni 2026
Komisaris BRI Multifinance Indonesia Nomor 01/SK/ October 2023-June 2026
Independen BRIF-KOM/07/2024.
Chairperson of the Decree of the Board of Commissioners of
Audit Committee/ PT BRI Multifinance Indonesia Nomor 01/
Independent SK/BRIF-KOM/07/2024.
Commissioner
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Corporate Governance
Nama Jabatan Dasar Penunjukan Masa Jabatan/Periode
Name Position Basis Of Appointment Term Of Office
Idewan Diaz Anggota Komite Audit Surat Keputusan Dewan Komisaris PT BRI 2022-2027
Member of the Audit Multifinance Indonesia No. 01/SK/BRIF-
Committee KOM/07/2024
Decree of the Board of Commissioners of
PT BRI Multifinance Indonesia No. 01/SK/
BRIF-KOM/07/2024.
Antonius Suryanta Anggota Komite Audit Surat Keputusan Dewan Komisaris PT 2024-2027
Member of the Audit BRI Multifinance Indonesia Nomor 01/SK/
Committee BRIF-KOM/07/2024.
Decree of the Board of Commissioners of
PT BRI Multifinance Indonesia No. 01/SK/
BRIF-KOM/07/2024.
Profil Ketua Komite Audit
Profile of the Chairperson of Audit Committee
BRI Finance menunjuk Diah Defawati sebagai Ketua BRI Finance appointed Diah Defawati as Chairperson of
Komite Audit berdasarkan surat Keputusan Dewan the Audit Committee based on the Decree of the Board
Komisaris PT BRI Multifinance Indonesia Nomor 01/SK/ of Commissioners of PT BRI Multifinance Indonesia No.
BRIF-KOM/07/2024, saat ini beliau juga merupakan 01/SK/BRIF-KOM/07/2024. Currently, she is also an
Komisaris Independen Perusahaan, sehingga untuk Independent Commissioner of the Company, thus her
informasi mengenai profil beliau dapat dilihat pada bab profile can be seen in the Company Profile chapter in the
Profil Perusahaan bagian Profil Dewan Komisaris di dalam Board of Commissioners Profile section in this Annual and
Laporan Tahunan dan Keberlanjutan ini. Sustainability Report.
Profil Anggota Komite Audit
Profile of Audit Committee Member
Periode / Period
2022-2027
Idewan Diaz Kewarganegaraan / Citizenship
Anggota Komite Audit Indonesia
Member of the Audit Committee Indonesian
Domisili / Domicile
Jakarta
Dasar Penunjukan / Basis of Appointment
Surat Keputusan Dewan Komisaris PT BRI Multifinance Indonesia Nomor 01/SK/BRIF-KOM/07/2024.
Decree of the Board of Commissioners of PT BRI Multifinance Indonesia Number 01/SK/BRIF-KOM/07/2024.
Riwayat Pendidikan / Educational Background
Beliau memperoleh gelar Sarjana Teknik Sipil dari Institut Sains dan Teknologi Nasional Jakarta pada tahun 1992 dan
Magister Akuntansi dari Universitas Indonesia pada tahun 2000.
He obtained a Bachelor of Civil Engineering degree from Institut Sains dan Teknologi Nasional Jakarta in 1992 and a Master
of Accounting degree from Universitas Indonesia in 2000.
Pengalaman Kerja / Professional Background
• Anggota Independen Komite Audit PT BRI Multifinance Indonesia (2022-saat ini)
Independent Member of the Audit Committee of PT BRI Multifinance Indonesia (2022-present)
• Staf Khusus Direksi Bank Raya (2022-saat ini)
Special Staff of the Board of Directors of Bank Raya (2022-present)
• Kepala Divisi (Executive VP) Operasional, Jaringan dan Layanan Bank Raya (d/h Bank BRI Agro) (2021)
Head of Division (Executive VP) Operations, Network and Services of Bank Raya (formerly Bank BRI Agro) (2021)
• Wakil Kepala Divisi (VP) Change Management Bank BRI Agro (2020-2021)
Vice President (VP) of Change Management Bank at BRI Agro (2020-2021)
• Wakil Kepala Divisi (VP) Tim Quantum Bank BRI Agro (2020)
Vice President (VP) of Bank Quantum Team at BRI Agro (2020)
• Wakil Kepala Divisi (VP) Human Capital Bank BRI Agro (2016-2020)
Vice President (VP) of Human Capital Division at Bank BRI Agro (2016-2020)
• Wakil Kepala (VP) Satuan Kerja Audit Internal (SKAI) Bank BRI Agro (2014-2016)
Deputy Head (VP) of Internal Audit Work Unit (SKAI) Bank BRI Agro (2014-2016)
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Rangkap Jabatan / Concurrent Position
Tidak memiliki rangkap jabatan
Has no concurrent position
Periode / Period
2024-saat ini
2024-present
Antonius Suryanta Kewarganegaraan / Citizenship
Anggota Komite Audit Indonesia
Member of the Audit Committee Indonesian
Domisili / Domicile
Jakarta
Dasar Penunjukan / Basis of Appointment
Surat Keputusan Dewan Komisaris PT BRI Multifinance Nomor 01/SK/BRIF-KOM/07/2024.
Decree of the Board of Commissioners of PT BRI Multifinance No. 01/SK/BRIF-KOM/07/2024.
Riwayat Pendidikan / Educational Background
Beliau memperoleh gelar Sarjana Ekonomi Akuntansi dari Universitas Gajah Mada pada tahun 1987, dan Magister
Manajemen dari Universitas Padjajaran pada tahun 2000.
He earned a Bachelor of Economics in Accounting from Gajah Mada University in 1987, and a Master of Management from
Padjajaran University in 2000.
Pengalaman Kerja / Professional Background
• Anggota Komite Audit PT BRI Multifinance Indonesia (2024-saat ini)
Member of the Audit Committee of PT BRI Multifinance Indonesia (2024-present)
• Anggota Komite Audit Bank Raya (2019-2024)
Member of Audit Committee of Bank Raya (2019-2024)
• Wakil Inspektorat BRI Denpasar, PT Bank Rakyat Indonesia (Persero) Tbk (2018-2019)
Deputy Inspector of BRI Denpasar, PT Bank Rakyat Indonesia (Persero) Tbk (2018-2019)
• Wakil Pimpinan Wilayah Makassar, PT Bank Rakyat Indonesia (Persero) Tbk (2017-2018)
Deputy Regional Manager of Makassar, PT Bank Rakyat Indonesia (Persero) Tbk (2017-2018)
Rangkap Jabatan / Concurrent Position
Tidak memiliki rangkap jabatan
Has no concurrent position
Tugas dan Tanggung Jawab Serta Wewenang Komite Audit
Duties, Responsibilities, and Authorities of Audit Committee
Tugas dan Tanggung Jawab Komite Audit
Duties and Responsibilities of the Audit Committee
Komite Audit Perusahaan memiliki tugas dan tanggung Duties and responsibilities of the Audit Committee are as
jawab sebagai berikut: follows:
1. Pemantauan dan evaluasi atas perencanaan dan 1. Monitoring and evaluation of audit planning and
pelaksanaan audit. implementation.
2. Pemantauan atas tindak lanjut hasil audit, dalam rangka 2. Monitoring of audit follow-up, in order to assess the
menilai kecukupan pengendalian internal, termasuk adequacy of internal controls, including the adequacy of
kecukupan proses pelaporan keuangan. financial reporting processes.
3. Pelaksanaan sebagaimana dimaksud pada poin 1 dan 2, 3. The implementation as referred to in points 1 and 2 shall
dilaksanakan paling sedikit terhadap: be carried out at least on:
a. Pelaksanaan tugas satuan kerja audit internal; a. Implementation of internal audit work unit tasks;
b. Kesesuaian pelaksanaan audit oleh auditor eksternal b. Compliance of the audit conducted by external
dengan standar audit; auditors with auditing standards;
c. Kesesuaian laporan keuangan dengan standar c. Compliance of financial statements with financial
akuntansi keuangan; dan accounting standards; and
d. Pelaksanaan tindak lanjut oleh Direksi atas hasil d. The Board of Directors shall follow up on the findings
temuan satuan kerja audit internal, auditor eksternal, of the internal audit unit, external auditors, the
hasil pengawasan Otoritas Jasa Keuangan, dan/atau Financial Services Authority, and/or other authorities
hasil pengawasan otoritas dan lembaga lain, guna and institutions, in order to provide recommendations
memberikan rekomendasi kepada Dewan Komisaris. to the Board of Commissioners.
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4. Membantu Dewan Komisaris perusahaan untuk 4. Assisting the company’s Board of Commissioners in
memastikan efektivitas sistem pengendalian intern ensuring the effectiveness of internal control systems
dan efektivitas pelaksanaan tugas auditor internal dan and the effectiveness of the performance of internal and
auditor eksternal. external auditors.
5. Memberikan rekomendasi mengenai penyempurnaan 5. Providing recommendations on improving the
sistem pengendalian manajemen serta pelaksanaannya. management control system and its implementation.
6. Memastikan telah terdapat prosedur evaluasi yang 6. Ensuring that there are satisfactory evaluation
memuaskan terhadap segala informasi yang dikeluarkan procedures for all information released by the company
perusahaan yang bersangkutan. concerned.
7. Melakukan identifikasi hal-hal yang memerlukan 7. Identifying matters that require the attention of the
perhatian Dewan Komisaris perusahaan serta tugas- company’s Board of Commissioners and other duties of
tugas Dewan Komisaris perusahaan bersangkutan the company’s Board of Commissioners.
lainnya.
8. Melakukan penelaahan atas informasi keuangan yang 8. Reviewing financial information to be disclosed by
akan dikeluarkan Emiten atau Perusahaan Publik kepada Issuers or Public Companies to the public and/or
publik dan/atau pihak otoritas antara lain laporan authorities, including financial statements, projections,
keuangan, proyeksi, dan laporan lainnya terkait dengan and other reports related to the financial information of
informasi keuangan Emiten atau Perusahaan Publik. Issuers or Public Companies.
9. Melakukan penelaahan atas ketaatan terhadap 9. Conducting reviews of compliance with laws and
peraturan perundang-undangan. regulations.
10. Memberikan pendapat independen dalam hal terjadi 10. Providing independent opinions in the event of
perbedaan pendapat antara manajemen dan Akuntan differences of opinion between management and
atas jasa yang diberikannya. accountants regarding the services provided.
11. Dewan Komisaris melalui komite audit melakukan 11. The Board of Commissioners, through the audit
proses pengadaan calon kantor akuntan publik sesuai committee, conducts the procurement process for
dengan ketentuan pengadaan barang dan jasa masing- prospective public accounting firms in accordance
masing perusahaan dan apabila diperlukan dapat with the provisions on the procurement of goods
meminta bantuan Direksi dalam proses pengadaannya. and services of each company and, if necessary, may
request assistance from the Board of Directors in the
procurement process.
12. Melaksanakan tugas serta tanggung jawab dilakukan 12. Performing duties and responsibilities in accordance
sesuai dengan Peraturan Otoritas Jasa Keuangan with Financial Services Authority regulations regarding
mengenai penggunaan jasa akuntan publik dan kantor the use of public accountants and public accounting
akuntan publik dalam kegiatan jasa keuangan. firms in financial services activities.
13. Melakukan penelaahan atas pelaksanaan pemeriksaan 13. Reviewing the implementation of audits by internal
oleh auditor internal dan mengawasi pelaksanaan tindak auditors and supervising the implementation of follow-
lanjut Direksi atas temuan auditor internal. up actions by the Board of Directors on the findings of
internal auditors.
14. Melakukan penelaahan terhadap aktivitas pelaksanaan 14. Reviewing the risk management activities carried out by
manajemen risiko yang dilakukan oleh Direksi, jika the Board of Directors, if the Issuer or Public Company
Emiten atau Perusahaan Publik tidak memiliki fungsi does not have a risk monitoring function under the
pemantau risiko di bawah Dewan Komisaris. Board of Commissioners.
15. Menelaah pengaduan yang berkaitan dengan proses 15. Reviewing complaints related to the accounting and
akuntansi dan pelaporan keuangan Emiten atau financial reporting processes of Issuers or Public
Perusahaan Publik. Companies.
16. Menelaah dan memberikan saran kepada Dewan 16. Reviewing and providing advice to the Board of
Komisaris terkait dengan adanya potensi benturan Commissioners regarding potential conflicts of interest
kepentingan Emiten atau Perusahaan Publik. involving Issuers or Public Companies.
17. Menjaga kerahasiaan dokumen, data yang informasi 17. Maintaining the confidentiality of documents, data, and
Emiten atau Perusahaan Publik. information of Issuers or Public Companies.
18. Melakukan tugas terkait pengelolaan risiko sebagaimana 18. Performing tasks related to risk management as
diatur dalam peraturan perundang-undangan. stipulated in laws and regulations.
Wewenang Komite Audit
Authorities of the Audit Committee
Komite Audit Perusahaan memiliki wewenang sebagai Authorities of Audit Committee are as follows:
berikut:
1. Mengakses seluruh informasi yang relevan tentang 1. Accessing all relevant information about the company
perusahaan terkait dengan tugas dan fungsi related to the duties and functions of the audit
komite audit. committee.
2. Memantau dan mengkaji efektivitas pelaksanaan Audit 2. Monitoring and reviewing the effectiveness of Internal
Intern dan Audit Ekstern. Audit and External Audit implementation.
3. Memastikan objektivitas dan independensi auditor 3. Ensuring the objectivity and independence of internal
internal dan Auditor Eksternal. auditors and external auditors.
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4. Memastikan kredibilitas dan objektivitas laporan 4. Ensuring the credibility and objectivity of the company’s
keuangan perusahaan yang akan diterbitkan untuk financial statements to be published for external parties
pihak eksternal dan badan pengawas, termasuk and supervisory bodies, including following up on
menindaklanjuti keluhan dan/atau catatan complaints and/or notes of irregularities in the reports
ketidakwajaran terhadap laporan selama periode during the audit committee’s review period.
pengkajian komite audit.
5. Memantau dan mengkaji proses pelaporan keuangan 5. Monitoring and reviewing the financial reporting
yang diaudit oleh Auditor Eksternal. process audited by External Auditors.
6. Memastikan SPI melakukan komunikasi dengan Direksi, 6. Ensuring that the SPI communicates with the Board
Dewan Komisaris dan Auditor Eksternal. of Directors, Board of Commissioners, and External
Auditors.
7. Memberikan rekomendasi kepada Dewan Komisaris 7. Providing recommendations to the Board of
terkait penyusunan rencana audit, ruang lingkup, dan Commissioners regarding the preparation of audit
anggaran SPI. plans, scope, and SPI budgets.
8. Mengevaluasi laporan auditor internal berkala dan 8. Evaluate periodic internal auditor reports and
merekomendasikan tindakan perbaikan untuk recommend corrective actions to address control
mengatasi kelemahan pengendalian, kecurangan weaknesses, fraud, compliance issues with policies and
(fraud), masalah kepatuhan terhadap kebijakan dan regulations, or other issues identified and reported by
peraturan perundang-undangan atau masalah lain the SPI.
yang diidentifikasi dan dilaporkan oleh SPI.
9. Mengevaluasi kinerja SPI. 9. Evaluating SPI performance.
10. Memastikan SPI menjunjung tinggi integritas dalam 10. Ensuring that SPI upholds integrity in the performance
pelaksanaan tugas. of its duties.
11. Memberikan rekomendasi kepada Dewan Komisaris 11. Providing recommendations to the Board of
terkait pemberian remunerasi tahunan SPI secara Commissioners regarding the overall annual
keseluruhan serta penghargaan kinerja. remuneration of SPI and performance awards.
12. Melakukan pemantauan dan evaluasi atas kesesuaian 12. Monitoring and evaluating the compliance of the
penerapan kebijakan keuangan dan Audit Intern implementation of financial policies and internal audits
perusahaan Induk. of the Parent Company.
13. Memberikan rekomendasi kepada Dewan Komisaris 13. Provide recommendations to the Board of
atas hal yang mendukung efektivitas dan akurasi Commissioners on matters that support the
proses pelaporan keuangan dan kesesuaian antara effectiveness and accuracy of the financial reporting
kebijakan Audit Intern perusahaan Induk dan Audit process and the consistency between the Parent
Intern Perusahaan. Company’s Internal Audit policy and the Company’s
Internal Audit policy.
14. Melaksanakan pemantauan dan evaluasi terhadap 14. Conduct monitoring and evaluation of the
pelaksanaan fungsi Audit Intern lainnya sesuai dengan implementation of other Internal Audit functions in
ketentuan peraturan perundang-undangan, anggaran accordance with the provisions of laws and regulations,
dasar, dan/atau keputusan RUPS. articles of association, and/or GMS resolutions.
15. Menjalankan wewenang, tugas, dan tanggung jawab 15. Exercise other authorities, duties, and responsibilities
lain yang terkait dengan fungsinya. related to their functions.
16. Dewan Komisaris memberikan wewenang kepada 16. The Board of Commissioners authorizes the Audit
Komite Audit untuk menyelidiki aktivitas apapun, Committee to investigate any activity within its scope
dalam lingkup tanggung jawabnya dan untuk meminta of responsibility and to request any information at any
informasi apapun setiap waktu dari: time from:
A. Seluruh pekerja (dan seluruh pekerja telah diarahkan A. All employees (and all employees have been
oleh Direksi untuk bekerja sama atas setiap instructed by the Board of Directors to cooperate
permintaan dari Komite Audit); dan with any requests from the Audit Committee); and
B. Pihak eksternal yang relevan. B. Relevant external parties.
17. Mengakses dokumen, data dan informasi Emiten atau 17. Accessing documents, data, and information from
Perusahaan Publik tentang pekerja, dana, aset dan Issuers or Public Companies regarding employees,
sumber daya perusahaan yang diperlukan. funds, assets, and necessary company resources.
18. Berkomunikasi langsung dengan pekerja, termasuk 18. Communicate directly with employees, including the
Direksi dan pihak yang menjalankan fungsi audit Board of Directors and parties who perform internal
internal, manajemen risiko, dan Akuntan terkait dengan audit, risk management, and accounting functions
tugas dan tanggung jawab Komite Audit. related to the duties and responsibilities of the Audit
Committee.
19. Melibatkan pihak independen di luar anggota Komite 19. Involving independent parties outside the Audit
Audit yang diperlukan untuk membantu pelaksanaan Committee members as necessary to assist in the
tugasnya (jika diperlukan). performance of its duties (if necessary).
20. Memberikan rekomendasi kepada Dewan Komisaris 20. Providing recommendations to the Board of
mengenai penunjukan Akuntan Publik (AP) dan/atau Commissioners regarding the appointment of a Public
Kantor Akuntan Publik (KAP) yang mempertimbangkan: Accountant (AP) and/or Public Accounting Firm (KAP)
that considers:
a. Independensi AP dan/atau KAP: mempelajari nama a. Independence of AP and/or KAP: examine the name
dan/atau reputasi KAP; and/or reputation of KAP;
b. Ruang lingkup audit: mempelajari perencanaan b. Scope of audit: examine the audit planning and
dan cakupan audit yang disampaikan KAP yang scope submitted by the selected/appointed public
sudah dipilih/ditunjuk, guna memastikan bahwa accounting firm to ensure that the audit planning
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perencanaan dan cakupan audit tersebut sesuai and scope are in accordance with the Request for
dengan Request for Proposal dan Terms of Proposal and Terms of Reference and have taken
Reference serta sudah mempertimbangkan semua into account all risks deemed important;
risiko yang dianggap penting;
c. Imbalan jasa audit; c. Audit fees;
d. Keahlian dan pengalaman AP dan/atau KAP dan Tim d. The expertise and experience of the AP and/or KAP
Audit dari KAP; and the Audit Team from KAP;
e. Potensi risiko atas penggunaan jasa audit oleh KAP e. Potential risks associated with the use of audit
yang sama secara berturut-turut untuk kurun waktu services by the same public accounting firm
yang cukup panjang; dan/atau consecutively for a sufficiently long period of
time; and/or
f. Hasil evaluasi terhadap pelaksanaan pemberian jasa f. Results of the evaluation of the provision of audit
audit atas informasi keuangan historis tahunan oleh services on historical annual financial information by
AP dan/atau KAP pada periode sebelumnya. AP and/or KAP in the previous period.
21. Memberikan rekomendasi mengenai penunjukan AP 21. Providing recommendations regarding the
dan KAP yang akan mengaudit laporan keuangan appointment of AP and KAP to audit the Company’s
Perusahaan kepada Dewan Komisaris untuk financial statements to the Board of Commissioners to
disampaikan kepada Rapat Umum Pemegang Saham be submitted to the General Meeting of Shareholders
(RUPS). Selain itu, Komite Audit juga memberikan (GMS). In addition, the Audit Committee also provides
rekomendasi kepada Dewan Komisaris atas recommendations to the Board of Commissioners
pengakhiran KAP. regarding the termination of KAP.
Rapat Komite Audit
Audit Committee Meeting
Rapat Komite Audit BRI Finance merujuk pada The BRI Finance Audit Committee Meeting refers to
Peraturan Otoritas Jasa Keuangan Nomor. 55 tahun 2015, Financial Services Authority Regulation No. 55 of 2015,
pelaksanaan Rapat Komite Audit dilakukan secara berkala which stipulates that Audit Committee Meetings shall be
sekurang kurangnya 1 (satu) kali dalam 3 (tiga) bulan. held periodically at least once every 3 (three) months. As
Hingga 31 Desember 2025, Komite Audit Perusahaan telah of December 31, 2025, the Company’s Audit Committee has
melaksanakan rapat komite sebanyak 4 (empat) kali rapat. held 4 (four) committee meetings. Information regarding
Informasi terkait frekuensi kehadiran dan agenda rapat the frequency of attendance and the agenda of the Audit
Komite Audit adalah sebagai berikut: Committee meetings is as follows:
Frekuensi dan Tingkat Kehadiran Rapat Komite Audit
Frequency and Attendance Rate of Audit Committee Meetings
Nama Jabatan Jumlah Rapat Kehadiran Persentase (%)
Name Position Total Meetings Attendance Percentage (%)
Ketua Komite Audit
dr. Diah Defawati 4 4 100%
Head of the Audit Committee
Anggota Komite Audit
Antonius Suryanta 4 4 100%
Member of the Audit Committee
Anggota Komite Audit
Idewan Diaz 4 4 100%
Member of the Audit Committee
Agenda Rapat Komite Audit
Meeting Agenda of the Audit Committee
Tanggal Agenda Peserta Rapat
No
Date Agenda Meeting Participants
1 22 Januari Pembahasan Laporan Pokok Hasil 1. Ketua Komite Audit
2025 Audit Triwulan IV Tahun 2024 Chairperson of the Audit Committee
January 22, Discussion of the Main Report on 2. Anggota Komite Audit
2025 the Results of the Fourth Quarter Member of the Audit Committee
Audit of 2024 3. Komisaris Utama
President Commissioner
4. Kepala Divisi Internal Audit
Head of Internal Audit Division
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Tanggal Agenda Peserta Rapat
No
Date Agenda Meeting Participants
2 25 April 2025 Pembahasan Laporan Pokok Hasil 1. Ketua Komite Audit
April 25, 2025 Audit Triwulan I Tahun 2025 Chairperson of the Audit Committee
Discussion of the Main Report on 2. Anggota Komite Audit
the Results of the First Quarter Member of the Audit Committee
Audit of 2025 3. Komisaris Utama
President Commissioner
4. Kepala Divisi Internal Audit
Head of Internal Audit Division
3 4 Agustus 2025 Pembahasan Laporan Pokok Hasil 1. Ketua Komite Audit
August 4, 2025 Audit Triwulan II Tahun 2025 Chairperson of the Audit Committee
Discussion of the Main Report on 2. Anggota Komite Audit
the Results of the Second Quarter Member of the Audit Committee
Audit of 2025 3. Komisaris Utama
President Commissioner
4. Kepala Divisi Internal Audit
Head of Internal Audit Division
4 5 November Pembahasan Laporan Pokok Hasil 1. Ketua Komite Audit
2025 Audit Triwulan III Tahun 2025 Chairperson of the Audit Committee
November 5, Discussion of the Main Report on 2. Anggota Komite Audit
2025 the Results of the Third Quarter Member of the Audit Committee
Audit of 2025 3. Komisaris Utama
President Commissioner
4. Kepala Divisi Internal Audit
Head of Internal Audit Division
Pelaksanaan Kegiatan Komite Audit
Implementation of Audit Committee Activities
Per 31 Desember 2025, Komite Audit Perusahaan telah As of December 31, 2025, the Company’s Audit Committee
menjalankan tugas dan tanggung jawabnya sesuai has carried out its duties and responsibilities in accordance
peraturan perundang-undangan yang berlaku dan with applicable laws and regulations and the Company’s
Anggaran Dasar Perusahaan, antara lain: Articles of Association, including:
1. Pemantauan dan evaluasi atas perencanaan dan 1. Monitoring and evaluation of audit planning and
pelaksanaan audit. implementation.
2. Pemantauan atas tindak lanjut hasil audit, dalam rangka 2. Monitoring of audit follow-up, in order to assess the
menilai kecukupan pengendalian internal, termasuk adequacy of internal controls, including the adequacy of
kecukupan proses pelaporan keuangan. financial reporting processes.
3. Pelaksanaan sebagaimana dimaksud pada poin 1 dan 2, 3. The implementation as referred to in points 1 and 2 shall
dilaksanakan paling sedikit terhadap: be carried out at least on:
a. Pelaksanaan tugas satuan kerja audit internal; a. Implementation of internal audit work unit tasks;
b. Kesesuaian pelaksanaan audit oleh auditor eksternal b. Compliance of the audit conducted by external
dengan standar audit; auditors with auditing standards;
c. Kesesuaian laporan keuangan dengan standar c. Compliance of financial statements with financial
akuntansi keuangan; dan accounting standards; and
d. Pelaksanaan tindak lanjut oleh Direksi atas hasil d. The Board of Directors shall follow up on the findings
temuan satuan kerja audit internal, auditor eksternal, of the internal audit unit, external auditors, the
hasil pengawasan Otoritas Jasa Keuangan, dan/atau Financial Services Authority, and/or other authorities
hasil pengawasan otoritas dan lembaga lain, guna and institutions, in order to provide recommendations
memberikan rekomendasi kepada Dewan Komisaris. to the Board of Commissioners.
4. Membantu Dewan Komisaris perusahaan untuk 4. Assisting the company’s Board of Commissioners in
memastikan efektivitas sistem pengendalian intern ensuring the effectiveness of internal control systems
dan efektivitas pelaksanaan tugas auditor internal dan and the effectiveness of the performance of internal and
auditor eksternal. external auditors.
5. Memberikan rekomendasi mengenai penyempurnaan 5. Providing recommendations on improving the
sistem pengendalian manajemen serta pelaksanaannya. management control system and its implementation.
6. Memastikan telah terdapat prosedur evaluasi yang 6. Ensuring that there are satisfactory evaluation
memuaskan terhadap segala informasi yang dikeluarkan procedures for all information released by the company
perusahaan yang bersangkutan. concerned.
7. Melakukan identifikasi hal-hal yang memerlukan 7. Identifying matters that require the attention of the
perhatian Dewan Komisaris perusahaan serta tugas- company’s Board of Commissioners and other duties of
tugas Dewan Komisaris perusahaan bersangkutan the company’s Board of Commissioners.
lainnya.
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8. Melakukan penelaahan atas informasi keuangan yang 8. Reviewing financial information to be disclosed by
akan dikeluarkan Emiten atau Perusahaan Publik kepada Issuers or Public Companies to the public and/or
publik dan/atau pihak otoritas antara lain laporan authorities, including financial statements, projections,
keuangan, proyeksi, dan laporan lainnya terkait dengan and other reports related to the financial information of
informasi keuangan Emiten atau Perusahaan Publik. Issuers or Public Companies.
9. Melakukan penelaahan atas ketaatan terhadap 9. Conducting reviews of compliance with laws and
peraturan perundang-undangan. regulations.
10. Memberikan pendapat independen dalam hal terjadi 10. Providing independent opinions in the event of
perbedaan pendapat antara manajemen dan Akuntan differences of opinion between management and
atas jasa yang diberikannya. accountants regarding the services provided.
11. Dewan Komisaris melalui komite audit melakukan 11. The Board of Commissioners, through the audit
proses pengadaan calon kantor akuntan publik sesuai committee, conducts the procurement process for
dengan ketentuan pengadaan barang dan jasa masing- prospective public accounting firms in accordance
masing perusahaan dan apabila diperlukan dapat with the provisions on the procurement of goods
meminta bantuan Direksi dalam proses pengadaannya. and services of each company and, if necessary, may
request assistance from the Board of Directors in the
procurement process.
12. Melaksanakan tugas serta tanggung jawab dilakukan 12. Performing duties and responsibilities in accordance
sesuai dengan Peraturan Otoritas Jasa Keuangan with Financial Services Authority regulations regarding
mengenai penggunaan jasa akuntan publik dan kantor the use of public accountants and public accounting
akuntan publik dalam kegiatan jasa keuangan. firms in financial services activities.
13. Melakukan penelaahan atas pelaksanaan pemeriksaan 13. Reviewing the implementation of audits by internal
oleh auditor internal dan mengawasi pelaksanaan tindak auditors and supervising the implementation of follow-
lanjut Direksi atas temuan auditor internal. up actions by the Board of Directors on the findings of
internal auditors.
14. Melakukan penelaahan terhadap aktivitas pelaksanaan 14. Reviewing the risk management activities carried out by
manajemen risiko yang dilakukan oleh Direksi, jika the Board of Directors, if the Issuer or Public Company
Emiten atau Perusahaan Publik tidak memiliki fungsi does not have a risk monitoring function under the
pemantau risiko di bawah Dewan Komisaris. Board of Commissioners.
15. Menelaah pengaduan yang berkaitan dengan proses 15. Reviewing complaints related to the accounting and
akuntansi dan pelaporan keuangan Emiten atau financial reporting processes of Issuers or Public
Perusahaan Publik. Companies.
16. Menelaah dan memberikan saran kepada Dewan 16. Reviewing and providing advice to the Board of
Komisaris terkait dengan adanya potensi benturan Commissioners regarding potential conflicts of interest
kepentingan Emiten atau Perusahaan Publik. involving Issuers or Public Companies.
17. Menjaga kerahasiaan dokumen, data yang informasi 17. Maintaining the confidentiality of documents, data, and
Emiten atau Perusahaan Publik. information of Issuers or Public Companies.
18. Melakukan tugas terkait pengelolaan risiko sebagaimana 18. Performing tasks related to risk management as
diatur dalam peraturan perundang-undangan. stipulated in laws and regulations.
Penilaian Kinerja Komite Audit
Audit Committee Performance Assessment
Di tahun 2025, Dewan Komisaris menilai bahwa Komite In 2025, the Board of Commissioners assessed that the
Audit Perusahaan telah melaksanakan fungsi dan Company’s Audit Committee had carried out its functions
menjalankan tugas serta tanggung jawabnya dengan and carried out its duties and responsibilities properly.
baik. Komite Audit secara efektif telah membantu Dewan The Audit Committee has effectively assisted the Board of
Komisaris dalam pengawasan pelaksanaan fungsi audit Commissioners in supervising the implementation of the
internal dan implementasi GCG. Komite Audit telah internal audit function and the implementation of GCG. The
melaksanakan sebanyak 4 (empat) kali rapat. Secara Audit Committee has held 4 (four) meetings. Periodically,
berkala, Komite Audit juga telah melakukan evaluasi, dan the Audit Committee has also conducted evaluations, and
memberikan masukan, serta rekomendasi kepada Dewan provided input, and recommendations to the Board of
Komisaris untuk menjadi bahan pertimbangan dalam Commissioners to be used as consideration in the decision-
proses pengambilan keputusan. making process.
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Remunerasi Komite Audit
Remuneration of Audit Committee Members
Anggota Komite Audit yang berasal dari Dewan Komisaris Audit Committee members who are members of the
menerima remunerasi sebagai bagian dari honorarium Board of Commissioners receive remuneration as part
Dewan Komisaris, tanpa tambahan khusus untuk peran of the Board of Commissioners’ honorarium, without
mereka sebagai ketua atau anggota Komite Audit. Untuk any additional remuneration for their role as chair or
anggota Komite Audit yang independen (bukan komisaris), member of the Audit Committee. For independent Audit
besaran remunerasi ditentukan oleh Dewan Komisaris, Committee members (who are not commissioners), the
dengan ketentuan maksimal sebesar 20% dari gaji Direktur amount of remuneration is determined by the Board of
Utama. Commissioners, with a maximum of 20% of the President
Director’s salary.
Pengembangan Kompetensi Komite Audit
Audit Committee Competency Development
Per 31 Desember 2025, Komite Audit telah melaksanakan As of December 31, 2025, the Audit Committee has
berbagai program pelatihan dan pendidikan sebagai implemented various training and education programs
bagian dari upaya pengembangan kompetensi. as part of its competency development efforts. Further
Informasi lebih lanjut mengenai program pelatihan dan information on the Audit Committee’s training and
pengembangan kompetensi Komite Audit disajikan pada competency development programs is presented in the
Bab Tinjauan Unit Pendukung Bisnis (TUPB), bagian Business Support Unit Review (TUPB) chapter, under Audit
Pengembangan Kompetensi Komite Audit, dalam Laporan Committee Competency Development, in this Annual and
Tahunan dan Keberlanjutan ini. Sustainability Report.
Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee
Berdasarkan pada Peraturan Otoritas Jasa Keuangan Based on Financial Services Authority Regulation
Nomor 34/POJK.04/2014 tentang Komite Nominasi dan Number 34/POJK.04/2014 concerning the Nomination
Remunerasi, BRI Finance membentuk Komite Nominasi dan and Remuneration Committee, BRI Finance established
Remunerasi yang bertugas membantu Dewan Komisaris a Nomination and Remuneration Committee tasked
dalam melakukan penelaahan kebijakan remunerasi serta with assisting the Board of Commissioners in reviewing
memberikan rekomendasi terkait pengangkatan anggota remuneration policies and providing recommendations
Dewan Komisaris, Direksi, dan pihak ketiga independen. regarding the appointment of members of the Board
Dalam pelaksanaan tugas dan fungsinya, Komite Nominasi of Commissioners, Board of Directors, and independent
dan Remunerasi bertanggung jawab langsung kepada third parties. In carrying out its duties and functions, the
Dewan Komisaris. Nomination and Remuneration Committee is directly
responsible to the Board of Commissioners.
Piagam Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee Charter
Dalam menjalankan peran dan tanggung jawabnya, Komite In carrying out its roles and responsibilities, the Nomination
Nominasi dan Remunerasi BRI Finance berpedoman pada and Remuneration Committee of BRI Finance is guided
Piagam Komite yang memuat ketentuan mengenai tugas, by the Committee Charter, which contains provisions
wewenang, serta tata cara kerja Komite. Piagam tersebut regarding the duties, authorities, and working procedures
telah ditetapkan dan disahkan oleh Dewan Komisaris pada of the Committee. The Charter was established and ratified
19 November 2025 sebagai dasar pelaksanaan fungsi by the Board of Commissioners on November 19, 2025 as
Komite secara efektif dan terukur. the basis for the effective and measurable implementation
of the Committee’s functions.
Piagam Komite Nominasi dan Remunerasi berfungsi The Charter of the Nomination and Remuneration
sebagai landasan kerja bagi Komite Nominasi dan Committee serves as the basis for the Nomination and
Remunerasi dalam menjalankan peran dan tanggung Remuneration Committee in carrying out its roles and
jawabnya secara profesional, transparan, independen, responsibilities in a professional, transparent, independent,
dan akuntabel. Melalui piagam ini, Komite Nominasi and accountable manner. Through this charter, the
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dan Remunerasi mendukung Dewan Komisaris dalam Nomination and Remuneration Committee supports the
melaksanakan fungsi pengawasan, khususnya yang Board of Commissioners in carrying out its supervisory
berkaitan dengan pengelolaan sumber daya manusia. functions, particularly those related to human resource
Piagam tersebut dievaluasi secara berkala guna management. The charter is evaluated periodically to
memastikan kesesuaiannya dengan kebutuhan Perusahaan ensure its suitability with the Company’s needs and
serta perkembangan ketentuan peraturan perundang- developments in applicable laws and regulations.
undangan yang berlaku.
Lebih lanjut, Piagam Komite Nominasi dan Remunerasi Furthermore, the Charter of the Nomination and
memuat ketentuan mengenai tujuan pembentukan Remuneration Committee contains provisions regarding
komite, struktur dan keanggotaan, kewenangan, tugas the objectives of the committee’s establishment, structure
dan tanggung jawab, kedudukan, prinsip etika kerja, serta and membership, authority, duties and responsibilities,
tata cara penyelenggaraan rapat sebagai acuan dalam position, work ethics principles, and procedures for
penerapan tata kelola perusahaan yang baik. conducting meetings as a reference in the implementation
of good corporate governance.
Dasar Hukum Pembentukan Komite Nominasi dan Remunerasi
Legal Basis of the Establishment of the Nomination and Remuneration Committee
Adapun dasar Pembentukan Komite Nominasi dan The basis for the establishment of the BRI Finance
Remunerasi BRI Finance mengacu pada peraturan Nomination and Remuneration Committee refers to the
perundang-undangan sebagai berikut: following laws and regulations:
1. Undang-Undang Nomor 40 Tahun 2007 tentang 1. Law Number 40 of 2007 concerning Limited Liability
Perseroan Terbatas sebagaimana diubah dengan Companies as amended by Law Number 6 of 2023
Undang-Undang Nomor 6 Tahun 2023 tentang concerning the Stipulation of Government Regulation in
Penetapan Peraturan Pemerintah Pengganti Undang- Lieu of Law Number 2 of 2022 concerning Job Creation
Undang Nomor 2 Tahun 2022 tentang Cipta Kerja into Law.
menjadi Undang-Undang.
2. Peraturan Menteri Badan Usaha Milik Negara Nomor 2. Regulation of the Minister of State-Owned Enterprises
PER-2/MBU/2023 tentang Tata Kelola dan Kegiatan Number PER-2/MBU/2023 concerning Governance
Korporasi Signifikan Badan Usaha Milik Negara. and Significant Corporate Activities of State-Owned
3. Peraturan Menteri Badan Usaha Milik Negara Nomor Enterprises.
PER-3/MBU/2023 tentang Organ dan Sumber 3. Regulation of the Minister of State-Owned Enterprises
Daya Manusia Badan Usaha Milik Negara; Peraturan Number PER-3/MBU/2023 concerning Organs and
Otoritas Jasa Keuangan Republik Indonesia Nomor Human Capital of State-Owned Enterprises; Regulation
34/POJK.04/2014 tentang Komite Nominasi dan of the Financial Services Authority of the Republic of
Remunerasi Emiten atau Perusahaan Publik; Indonesia Number 34/POJK.04/2014 concerning the
Nomination and Remuneration Committee of Issuers or
Public Companies;
4. Peraturan Otoritas Jasa Keuangan Republik Indonesia 4. Regulation of the Financial Services Authority of the
Nomor 48 Tahun 2024 tentang Tata Kelola yang Republic of Indonesia Number 48 of 2024 concerning
Baik bagi Lembaga Pembiayaan, Perusahaan Modal Good Governance for Financing Institutions, Venture
Ventura, Lembaga Keuangan Mikro, dan Lembaga Jasa Capital Companies, Microfinance Institutions, and Other
Keuangan Lainnya; Financial Services Institutions;
5. Anggaran Dasar PT BRI Multifinance Indonesia; dan 5. Articles of Association of PT BRI Multifinance
Indonesia; and.
6. Surat Keputusan Dewan Komisaris PT BRI Multifinance 6. Decree of the Board of Commissioners of PT BRI
Indonesia No. 08/SK/ BRIF-KOM/07/2025. Multifinance Indonesia No. 08/SK/BRIF-KOM/07/2025.
Independensi Komite Nominasi dan Remunerasi
Independence of the Nomination and Remuneration Committee
BRI Finance menerapkan prinsip independensi bagi BRI Finance applies the principle of independence to the
Komite Nominasi dan Remunerasi dalam menjalankan Nomination and Remuneration Committee in carrying
tugas dan tanggung jawabnya. Independensi tersebut out its duties and responsibilities. This independence
tercermin dari komposisi seluruh anggota Komite is reflected in the composition of all members of the
Nominasi dan Remunerasi yang memiliki profesionalisme Nomination and Remuneration Committee, who possess
yang memadai, berasal dari pihak eksternal Perusahaan, adequate professionalism, come from outside the
serta tidak memiliki kepentingan pribadi yang berpotensi Company, and have no personal interests that could
menimbulkan benturan kepentingan dengan Perusahaan. potentially cause a conflict of interest with the Company. In
Selain itu, seluruh anggota Komite Nominasi dan addition, all members of the Nomination and Remuneration
Remunerasi senantiasa mematuhi ketentuan hukum dan Committee always comply with applicable laws and
peraturan perundang-undangan yang berlaku dalam regulations in carrying out their duties and responsibilities.
pelaksanaan tugas dan tanggung jawabnya.
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Aspek Independensi Komite Nominasi dan Remunerasi
Independence Aspect Nomination and Remuneration Committee
Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan
Direksi.
√
Has no financial relationship with the Board of Commissioners and
Directors.
Tidak memiliki hubungan kepengurusan di perusahaan, anak
perusahaan, maupun perusahaan afiliasi.
√
Has no management relationship in the Company, subsidiaries, or
affiliated companies.
Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi,
dan/atau sesama anggota Komite Nominasi dan Remunerasi BRI
Finance.
√
Has no family relationship with the Board of Commissioners, Board of
Directors, and/or fellow members of the BRI Finance Nomination and
Remuneration Committee.
Kualifikasi Anggota Komite Nominasi dan Remunerasi
Qualifications of Nomination and Remuneration Committee Members
Dalam rangka mendukung efektivitas pelaksanaan tugas In order to support the effective implementation of the
dan fungsi Komite Nominasi dan Remunerasi, BRI Finance duties and functions of the Nomination and Remuneration
menetapkan kriteria dan persyaratan tertentu bagi Committee, BRI Finance has established certain criteria
penunjukan anggota Komite Nominasi dan Remunerasi. and requirements for the appointment of members of
Penetapan kualifikasi ini bertujuan untuk memastikan the Nomination and Remuneration Committee. These
bahwa setiap anggota Komite Nominasi dan Remunerasi qualifications are established to ensure that each member
memenuhi ketentuan yang berlaku serta sesuai dengan of the Nomination and Remuneration Committee meets the
kebutuhan dan kompleksitas usaha Perusahaan. Adapun applicable requirements and is suitable for the needs and
kualifikasi anggota Komite Nominasi dan Remunerasi complexity of the Company’s business. The qualifications
adalah sebagai berikut: for members of the Nomination and Remuneration
Committee are as follows:
1. Integritas yang baik dan pengetahuan serta pengalaman 1. Good integrity and sufficient knowledge and work
kerja yang cukup di bidang nominasi dan remunerasi; experience in the field of nomination and remuneration;
2. Tidak memiliki kepentingan/keterkaitan pribadi yang 2. Has no personal interests/connections that could have
dapat menimbulkan dampak negatif dan benturan a negative impact and conflict of interest with the
kepentingan terhadap Perusahaan; Company;
3. Mampu berkomunikasi secara efektif; 3. Able to communicate effectively;
4. Dapat menyediakan waktu yang cukup untuk 4. Can provide sufficient time to complete the task; and
menyelesaikan tugasnya; dan
5. Tidak merangkap jabatan sebagai anggota Dewan 5. Not concurrently serving as a member of the Board
Komisaris atau anggota organ Dewan Komisaris pada of Commissioners or a member of the Board of
perusahaan lainnya. Commissioners’ organs at other companies.
Susunan Keanggotaan Komite Nominasi dan Remunerasi
Composition of the Nomination and Remuneration Committee
BRI Finance menyusun keanggotaan Komite Nominasi dan BRI Finance compiles the membership of the Nomination
Remunerasi mengacu pada ketentuan berikut: and Remuneration Committee with reference to the
following provisions:
1. Komite Nominasi dan Remunerasi diangkat dan 1. The Nomination and Remuneration Committee
diberhentikan oleh Dewan Komisaris serta bertanggung is appointed and dismissed by the Board of
jawab langsung kepada Dewan Komisaris. Commissioners and is directly responsible to the Board
of Commissioners.
2. Komite Nominasi dan Remunerasi wajib beranggotakan 2. The Nomination and Remuneration Committee shall
paling sedikit: consist of at least:
a. 1 (satu) orang ketua merangkap anggota, yang a. 1 (one) chairperson who is also a member, who is an
merupakan Komisaris Independen; Independent Commissioner;
b. 1 (satu) orang anggota Dewan Komisaris; dan b. 1 (one) member of the Board of Commissioners; and
c. 1 (satu) orang yang menduduki jabatan manajerial c. 1 (one) person who holds a managerial position under
di bawah Direksi yang membidangi sumber daya the Board of Directors in charge of human resources.
manusia.
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3. Selain anggota yang tercantum pada poin 2, Komite 3. In addition to the members listed in point 2, the
Nominasi dan Remunerasi dapat memiliki anggota Nomination and Remuneration Committee may have
lainnya yang berasal dari luar Perusahaan dengan other members from outside the Company who meet
memenuhi syarat: the following requirements:
a. Tidak mempunyai hubungan afiliasi dengan a. Has no affiliation with the Company, members of
Perusahaan, anggota Direksi, anggota Dewan the Board of Directors, members of the Board of
Komisaris, atau pemegang saham Perusahaan; Commissioners, or shareholders of the Company;
b. Memiliki pengalaman terkait Nominasi dan/atau b. Have experience related to Nominations and/or
Remunerasi; dan Remuneration; and
c. Tidak merangkap jabatan sebagai anggota komite c. Not concurrently serving as a member of any other
lainnya yang dimiliki Perusahaan. committee owned by the Company.
4. Dalam hal anggota Komite Nominasi dan Remunerasi 4. In the event that the Nomination and Remuneration
ditetapkan lebih dari 3 (tiga) orang, Komisaris Committee consists of more than 3 (three)
Independen dalam Komite Nominasi dan Remunerasi members, there shall be at least 2 (two) Independent
paling sedikit berjumlah 2 (dua) orang. Commissioners in the Nomination and Remuneration
Committee.
5. Anggota Komite Nominasi dan Remunerasi lainnya 5. Other members of the Nomination and Remuneration
sebagian besar tidak dapat berasal dari pihak yang Committee shall not, for the most part, be persons
menduduki jabatan manajerial di bawah Direksi yang holding managerial positions under the Board of
membidangi sumber daya manusia. Directors in charge of human resources.
6. Anggota Direksi tidak dapat menjadi anggota Komite 6. Members of the Board of Directors cannot be members
Nominasi dan Remunerasi. of the Nomination and Remuneration Committee.
7. Apabila Komisaris Independen belum memenuhi 7. If the Independent Commissioner does not meet the fit
persyaratan uji kepatutan dan kelayakan dari OJK maka and proper test requirements of the OJK, the Chair of
Ketua Komite Nominasi dan Remunerasi ditentukan the Nomination and Remuneration Committee shall be
oleh Dewan Komisaris. determined by the Board of Commissioners.
Hingga akhir tahun 2025, Komite Nominasi dan Remunerasi Until the end of 2025, the Company’s Nomination and
Perusahaan terdiri dari 3 (tiga) orang, yakni 1 (satu) orang Remuneration Committee consists of 3 (three) persons,
sebagai Ketua Komite Nominasi dan Remunerasi, dan namely 1 (one) persons as Chair of the Nomination
2 (dua) orang sebagai anggota Komite Nominasi dan and Remuneration Committee, and 2 (two) persons as
Remunerasi. Susunan keanggotaan Komite Nominasi dan members of the Nomination and Remuneration Committee.
Remunerasi Perusahaan adalah sebagai berikut: The composition of the Company’s Nomination and
Remuneration Committee is as follows:
Nama Jabatan Dasar Penunjukan Masa Jabatan/Periode
Name Position Basis of Appointment Term of Office/Period
dr. Diah Defawati Ketua Komite Nominasi dan Surat Keputusan Dewan Komisaris 2023-2026
Remunerasi/Komisaris PT BRI Multifinance Indonesia No.
Independen 08/SK/BRIF-KOM/07/2025
Chairperson of the Nomination Decree of the Board of
and Remuneration Committee/ Commissioners of PT BRI
Independent Commissioner Multifinance Indonesia No. 08/SK/
BRIF-KOM/07/2025.
Dhoni Ramadi* Anggota Komite Nominasi dan Surat Keputusan Dewan Komisaris 2022-2025
Remunerasi/Komisaris PT BRI Multifinance Indonesia No.
Member of the Nomination 06/SK/BRIF-KOM/09/2024
and Remuneration Committee/ Decree of the Board of
Commissioner Commissioners of PT BRI
Multifinance Indonesia No. 06/SK/
BRIF-KOM/09/2024.
Sigit Murtiyoso Anggota Komite Nominasi dan Surat Keputusan Dewan Komisaris 2025-2026
Remunerasi/Komisaris Utama PT BRI Multifinance Indonesia No.
Member of the Nomination 08/SK/BRIF-KOM/07/2025
and Remuneration Committee/ Decree of the Board of
President Commissioner Commissioners of PT BRI
Multifinance Indonesia No. 08/SK/
BRIF-KOM/07/2025.
Januar Arifin Anggota Komite Nominasi dan Surat Keputusan Dewan Komisaris 2024-2027
Remunerasi/Kepala Divisi PT BRI Multifinance Indonesia No.
Member of the Nomination 08/SK/BRIF-KOM/07/2025
and Remuneration Committee/ Decree of the Board of
Division Head Commissioners of PT BRI
Multifinance Indonesia No. 08/SK/
BRIF-KOM/07/2025.
*Masa jabatan Bapak Dhoni Ramadi sebagai Anggota Komite Nominasi dan Remunerasi efektif sampai dengan bulan Juni 2025.
*Mr. Dhoni Ramadi's term as Member of the Nomination and Remuneration Committee is effective until June 2025.
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Profil Ketua Komite Nominasi dan Remunerasi
Profile of the Chairperson of the Nomination and Remuneration Committee
BRI Finance menunjuk Diah Defawati sebagai Ketua BRI Finance appointed Diah Defawati as the Chairperson
Komite Nominasi dan Remunerasi berdasarkan Surat of the Nomination and Remuneration Committee based
Keputusan Dewan Komisaris PT BRI Multifinance Indonesia on the Decree of the Board of Commissioners of PT BRI
Nomor 08/SK/BRIF-KOM/07/2025, saat ini beliau juga Multifinance Indonesia No.08/SK/BRIF-KOM/07/2026,
merupakan Komisaris Independen Perusahaan, sehingga currently she is also an Independent Commissioner of the
untuk informasi mengenai profil beliau dapat dilihat pada Company. Her profile can be seen in the Company Profile
bab Profil Perusahaan bagian Profil Dewan Komisaris di chapter of the Board of Commissioners Profile section in
dalam Laporan Tahunan dan Keberlanjutan ini. this Annual and Sustainability Report.
Profil Anggota Komite Nominasi dan Remunerasi
Profile of Nomination and Remuneration Committee Members
Periode / Period
2022-2025
Dhoni Ramadi* Dasar Penunjukan / Basis of Appointment
Anggota Komite Nominasi dan Remunerasi Surat Keputusan Dewan Komisaris PT BRI Multifinance
Nomination and Remuneration Committee Member Indonesia No. 06/SK/BRIF-KOM/09/2024.
Decree of the Board of Commissioners of PT BRI
Multifinance Indonesia No. 06/SK/BRIF-KOM/09/2024.
Beliau juga merupakan Komisaris Perusahaan, sehingga He is a Commissioner of the Company, so information
untuk informasi mengenai profil beliau dapat dilihat pada about his profile can be found in the Company Profile
bab Profil Perusahaan bagian Profil Dewan Komisaris di section of the Board of Commissioners Profile in this
dalam Laporan Tahunan dan Keberlanjutan ini. Annual and Sustainability Report.
*Masa jabatan Bapak Dhoni Ramadi sebagai Anggota Komite Nominasi dan Remunerasi efektif sampai dengan bulan Juni 2025..
*Mr. Dhoni Ramadi’s term as Member of the Nomination and Remuneration Committee is effective until June 2025.
Periode / Period
2025-2026
Sigit Murtiyoso Dasar Penunjukan / Basis of Appointment
Anggota Komite Nominasi dan Remunerasi Surat Keputusan Dewan Komisaris PT BRI Multifinance
Nomination and Remuneration Committee Member Indonesia No. 08/SK/BRIF-KOM/07/2025.
Decree of the Board of Commissioners of PT BRI
Multifinance Indonesia No. 08/SK/BRIF-KOM/07/2025.
Saat ini beliau juga merupakan Komisaris Utama Currently, he is also the Chief Commissioner of the
Perusahaan, sehingga untuk informasi mengenai profil Company, so information about his profile can be found in
beliau dapat dilihat pada bab Profil Perusahaan bagian the Company Profile section of the Board of Commissioners
Profil Dewan Komisaris di dalam Laporan Tahunan dan Profile in this Annual and Sustainability Report.
Keberlanjutan ini.
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Periode / Period
2024-2027
Januar Arifin Dasar Penunjukan / Basis of Appointment
Anggota Komite Nominasi dan Remunerasi Surat Keputusan Dewan Komisaris PT BRI Multifinance
Nomination and Remuneration Committee Member Indonesia No. 08/SK/BRIF-KOM/07/2025.
Decree of the Board of Commissioners of PT BRI
Multifinance Indonesia No. 08/SK/BRIF-KOM/07/2025.
Saat ini beliau juga merupakan Kepala Divisi Human Currently, he is also the Head of Human Capital Division, so
Capital Perusahaan, sehingga untuk informasi mengenai for information about his profile, please see the Company
profil beliau dapat dilihat pada bab Profil Perusahaan Profile chapter in the Executive Officer Profile section in
bagian Profil Pejabat Eksekutif di dalam Laporan Tahunan this Annual and Sustainability Report.
dan Keberlanjutan ini.
Tugas dan Tanggung Jawab Serta Wewenang Komite Nominasi dan
Remunerasi
Duties, Responsibilities, and Authorities of the Nomination and Remuneration Committee
Tugas dan Tanggung Jawab Komite Nominasi dan Remunerasi
Duties and Responsibilities of the Nomination and Remuneration Committee
Komite Nominasi dan Remunerasi wajib bertindak secara The Nomination and Remuneration Committee
independen dalam melaksanakan tugas dan tanggung shall act independently in performing its duties and
jawabnya. Dalam menjalankan tugasnya, Komite Nominasi responsibilities. In performing its duties, the Nomination
dan Remunerasi bertanggung jawab kepada Dewan and Remuneration Committee shall be accountable
Komisaris. Komite Nominasi dan Remunerasi memiliki to the Board of Commissioners. The Nomination and
tugas dan tanggung jawab yang meliputi: Remuneration Committee shall have the following duties
and responsibilities:
a. Melakukan tinjauan secara berkala atas sistem a. Conducting periodic reviews of the Company’s Talent
Manajemen Talenta Perusahaan serta pengawasan dan Management system as well as monitoring and
evaluasi atas pelaksanaannya; evaluating its implementation;
b. Melakukan evaluasi terhadap sistem dan prosedur b. Conducting evaluations of the Talent classification
pengklasifikasian Talenta yang dilakukan oleh Direksi system and procedures implemented by the Company’s
Perusahaan; Board of Directors;
c. Melakukan validasi dan kalibrasi atas Talenta Unggul c. Validating and calibrating Top Talent to produce a list
(Top Talent), untuk menghasilkan daftar Talenta Unggul of Top Talent nominated by the Company’s Board of
(Top Talent) yang dinominasikan oleh Dewan Komisaris Commissioners to the GMS;
Perusahaan kepada RUPS;
d. Melakukan evaluasi atas usulan KPI individu anggota d. Evaluating the proposed KPIs of individual members of
Direksi Perusahaan; the Company’s Board of Directors;
e. Menyiapkan usulan sistem evaluasi kinerja individu e. Preparing proposals for individual performance
bagi anggota Direksi dan/atau anggota Dewan evaluation systems for members of the Board
Komisaris; dan of Directors and/or members of the Board of
Commissioners; and
f. Menyiapkan usulan program pengembangan bagi f. Preparing development program proposals for members
anggota Direksi dan/atau anggota Dewan Komisaris. of the Board of Directors and/or members of the Board
of Commissioners.
1. Fungsi Nominasi: 1. Nomination Function:
a. Memberikan rekomendasi kepada Dewan Komisaris a. Providing recommendations to the Board of
mengenai: Commissioners regarding:
1) Komposisi jabatan anggota Direksi dan/atau 1) Composition of the Board of Directors and/or
anggota Dewan Komisaris; Board of Commissioners;
2) Kebijakan dan kriteria yang dibutuhkan dalam 2) Policies and criteria required in the nomination
proses Nominasi; dan process; and
3) Kebijakan evaluasi kinerja bagi anggota Direksi 3) Performance evaluation policy for members of the
dan/atau anggota Dewan Komisaris; Board of Directors and/or members of the Board
of Commissioners;
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b. Membantu Dewan Komisaris melakukan penilaian b. Assisting the Board of Commissioners in assessing the
kinerja anggota Direksi dan/atau anggota Dewan performance of members of the Board of Directors
Komisaris berdasarkan tolok ukur yang telah disusun and/or members of the Board of Commissioners
sebagai bahan evaluasi; based on benchmarks that have been compiled as
evaluation material;
c. Anggota Dewan Komisaris kepada Dewan Komisaris c. Member of the Board of Commissioners to the Board
untuk disampaikan kepada RUPS; of Commissioners to be submitted to the GMS;
d. Menyusun komposisi dan proses Nominasi anggota d. Formulating the composition and process for
Direksi dan/atau anggota Dewan Komisaris; nominating members of the Board of Directors and/
or members of the Board of Commissioners;
e. Menyusun kebijakan dan kriteria yang dibutuhkan e. Developing policies and criteria required in the
dalam proses Nominasi calon anggota Direksi dan/ nomination process for candidates for the Board of
atau anggota Dewan Komisaris; Directors and/or Board of Commissioners;
f. Membantu pelaksanaan evaluasi atas kinerja anggota f. Assisting in the evaluation of the performance of
Direksi dan/atau anggota Dewan Komisaris; members of the Board of Directors and/or members
of the Board of Commissioners;
g. Menelaah dan mengusulkan calon yang memenuhi g. Review and propose qualified candidates for
syarat sebagai anggota Direksi dan/atau anggota membership of the Board of Directors and/or Board
Dewan Komisaris kepada Dewan Komisaris untuk of Commissioners to the Board of Commissioners for
disampaikan kepada RUPS; submission to the GMS;
h. Pemberhentian atau penggantian anggota Direksi h. The dismissal or replacement of members of the
yang dilakukan sebelum periode masa jabatan Board of Directors before the end of their term of
anggota Direksi berakhir wajib memperhatikan office must take into account the applicable planning
perencanaan dan mekanisme yang berlaku, yang and mechanisms, which at a minimum take into
paling sedikit memperhatikan penilaian dari komite account the assessment of the remuneration and
remunerasi dan nominasi dan telah diagendakan nomination committee and have been scheduled in
dalam RUPS. the GMS.
2. Dalam melaksanakan fungsi Nominasi, Komite Nominasi 2. In performing its nomination functions, the Nomination
dan Remunerasi wajib melakukan prosedur sebagai and Remuneration Committee shall carry out the
berikut: following procedures:
a. Menyusun komposisi dan proses Nominasi anggota a. Formulating the composition and process for
Direksi dan/atau anggota Dewan Komisaris. nominating members of the Board of Directors and/
or members of the Board of Commissioners.
b. Menyusun kebijakan dan kriteria yang dibutuhkan b. Developing policies and criteria required in the
dalam proses Nominasi calon anggota Direksi dan/ nomination process for candidates for the Board of
atau anggota Dewan Komisaris. Directors and/or Board of Commissioners.
c. Membantu pelaksanaan evaluasi atas kinerja anggota c. Assisting in the evaluation of the performance of
Direksi dan/atau anggota Dewan Komisaris. members of the Board of Directors and/or members
of the Board of Commissioners.
d. Menyusun program pengembangan kemampuan d. Developing a program to enhance the capabilities of
anggota Direksi dan/atau anggota Dewan Komisaris. members of the Board of Directors and/or members
of the Board of Commissioners.
e. Menelaah dan mengusulkan calon yang memenuhi e. Review and propose qualified candidates for
syarat sebagai anggota Direksi dan/atau anggota membership of the Board of Directors and/or Board
Dewan Komisaris kepada Dewan Komisaris untuk of Commissioners to the Board of Commissioners for
disampaikan kepada RUPS. submission to the GMS.
3. Fungsi Remunerasi: 3. Remuneration Function:
a. Menyampaikan hasil evaluasi dan rekomendasi a. Submitting evaluation results and recommendations
kepada Dewan Komisaris mengenai: to the Board of Commissioners regarding:
1. Struktur Remunerasi bagi anggota Direksi dan/ 1. The remuneration structure for members of the
atau anggota Dewan Komisaris berupa gaji, Board of Directors and/or members of the Board
honorarium, insentif, dan/atau tunjangan yang of Commissioners consists of salaries, honoraria,
bersifat tetap dan/atau variabel; incentives, and/or allowances that are fixed and/or
variable in nature;
2. Kebijakan atas Remunerasi bagi anggota Direksi 2. Policy on Remuneration for members of the Board
dan/atau anggota Dewan Komisaris; of Directors and/or members of the Board of
Commissioners;
3. Besaran atas Remunerasi bagi anggota Direksi 3. The amount of remuneration for members of
dan/atau anggota Dewan Komisaris, dengan the Board of Directors and/or members of the
memperhatikan hal-hal sebagai berikut: Board of Commissioners, taking into account the
following matters:
a) Remunerasi yang berlaku pada industri sesuai a) Remuneration applicable in the industry
dengan kegiatan usaha Perusahaan sejenis dan in accordance with the business activities
skala usaha dari Perusahaan dalam industrinya; of similar companies and the scale of the
Company’s business within its industry;
b) Tugas, tanggung jawab, dan wewenang b) The duties, responsibilities, and authorities
anggota Direksi dan/atau anggota Dewan of members of the Board of Directors and/or
Komisaris dikaitkan dengan pencapaian tujuan members of the Board of Commissioners are
dan kinerja Perusahaan; linked to the achievement of the Company’s
objectives and performance;
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c) Target kinerja atau kinerja masing-masing c) Performance targets or performance of each
anggota Direksi dan/atau anggota Dewan member of the Board of Directors and/or
Komisaris; dan members of the Board of Commissioners; and
d) Keseimbangan tunjangan antara yang bersifat d) Balance between fixed and variable allowances.
tetap dan bersifat variabel.
b. Melakukan evaluasi terhadap struktur, kebijakan, dan b. Conducting an evaluation of the structure, policies,
besaran Remunerasi sebagaimana dimaksud pada and amount of remuneration as referred to in point a
huruf a di atas paling kurang 1 (satu) kali dalam 1 above at least once a year;
(satu) tahun;
c. Membantu Dewan Komisaris melakukan penilaian c. Assisting the Board of Commissioners in assessing
kinerja dengan kesesuaian Remunerasi yang diterima performance in accordance with the remuneration
masing-masing anggota Direksi dan/atau anggota received by each member of the Board of Directors
Dewan Komisaris; dan and/or member of the Board of Commissioners; and
d. Melakukan evaluasi atas kebijakan remunerasi d. Conducting evaluations of employee remuneration
pekerja yang membutuhkan persetujuan/tanggapan policies that require approval/response from the
dari Dewan Komisaris. Board of Commissioners.
4. Dalam melaksanakan fungsi Remunerasi, Komite 4. In performing its Remuneration function, the
Nominasi dan Remunerasi wajib melakukan prosedur Nomination and Remuneration Committee shall carry
sebagai berikut: out the following procedures:
a. Menyusun struktur Remunerasi bagi anggota Direksi a. Developing a remuneration structure for members of
dan/atau anggota Dewan Komisaris. the Board of Directors and/or members of the Board
of Commissioners.
b. Menyusun kebijakan atas Remunerasi bagi anggota b. Formulating policies on remuneration for members
Direksi dan/atau anggota Dewan Komisaris. of the Board of Directors and/or members of the
Board of Commissioners.
c. Menyusun besaran atas Remunerasi bagi anggota c. Determining the amount of remuneration for
Direksi dan/atau anggota Dewan Komisaris. members of the Board of Directors and/or members
of the Board of Commissioners.
5. Fungsi Lain: 5. Other Functions:
a. Melakukan evaluasi atas usulan Direksi mengenai a. Evaluating the Board of Directors’ proposals
struktur organisasi Perusahaan yang membutuhkan regarding the Company’s organizational structure
persetujuan/tanggapan dari Dewan Komisaris; dan that require approval/response from the Board of
Commissioners; and
b. Melaksanakan tugas lain yang diberikan oleh Dewan b. Performing other duties assigned by the Board
Komisaris sesuai dengan peraturan perundang- of Commissioners in accordance with the laws
undangan sebagaimana ditetapkan dalam Piagam and regulations as stipulated in the Charter of the
Komite Nominasi dan Remunerasi. Nomination and Remuneration Committee.
Wewenang Komite Nominasi dan Remunerasi
Authorities of the Nomination and Remuneration Committee
Dalam melaksanakan tugasnya, Komite Nominasi dan In carrying out its duties, the Nomination and Remuneration
Remunerasi mempunyai wewenang sebagai berikut: Committee has the following authorities:
1. Memperoleh akses secara penuh, bebas, dan tidak 1. Obtain full, free, and unrestricted access to information
terbatas terhadap informasi tentang pekerja, dana, about employees, funds, assets, and other resources
aset, serta sumber daya lainnya milik Perusahaan belonging to the Company that are related to the
yang berkaitan dengan pelaksanaan tugasnya. Komite performance of their duties. The Nomination and
Nominasi dan Remunerasi wajib melaporkan secara Remuneration Committee is required to report the
tertulis hasil penugasan tersebut kepada Dewan results of such assignments in writing to the Board of
Komisaris; Commissioners;
2. Melakukan komunikasi dan koordinasi dengan Divisi 2. Communicate and coordinate with the Human Capital
yang membidangi sumber daya manusia dan Divisi Division and other relevant divisions;
lainnya yang terkait;
3. Menunjuk pihak ketiga untuk membantu pelaksanaan 3. Appointing a third party to assist in the performance of
tugasnya; its duties;
4. Memberikan pendapat dan rekomendasi kepada Dewan 4. Providing opinions and recommendations to the Board
Komisaris dalam rangka peningkatan fungsi Nominasi of Commissioners in order to improve the Company’s
dan fungsi Remunerasi Perusahaan; dan Nomination and Remuneration functions; and
5. Melakukan kewenangan lain yang diberikan oleh Dewan 5. Performing other duties assigned by the Board of
Komisaris sepanjang tidak bertentangan dengan Commissioners as long as they do not conflict with laws
ketentuan dan peraturan perundang-undangan. and regulations.
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Rapat Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee Meeting
Sesuai dengan ketentuan Peraturan Otoritas Jasa In accordance with the provisions of Financial Services
Keuangan Nomor 34/POJK.04/2014, Komite Nominasi Authority Regulation Number 34/POJK.04/2014, the
dan Remunerasi menyelenggarakan rapat secara berkala Nomination and Remuneration Committee holds regular
sekurang-kurangnya 1 (satu) kali dalam 4 (empat) meetings at least once every 4 (four) months, with a
bulan, dengan mekanisme pen gambilan keputusan decision-making mechanism that prioritizes deliberation
yang mengedepankan musyawarah untuk mufakat. to reach consensus. During 2025, the Nomination
Selama tahun 2025, Komite Nominasi dan Remunerasi and Remuneration Committee held 5 (five) meetings.
telah mengadakan rapat sebanyak 5 (lima) kali. Rincian Details regarding the attendance rate and agenda of the
mengenai tingkat kehadiran dan agenda rapat Komite Nomination and Remuneration Committee meetings are
Nominasi dan Remunerasi disajikan sebagai berikut: presented as follows:
Frekuensi dan Tingkat Kehadiran Rapat Komite Nominasi dan Remunerasi
Meeting Frequency and Attendance Rate of the Nomination and Remuneration Committee
Nama Jabatan Jumlah Rapat Kehadiran Persentase (%)
Name Position Total Meetings Attendance Percentage (%)
Ketua Komite Nominasi dan
Remunerasi
dr. Diah Defawati 5 5 100%
Chairperson of the Nomination and
Remuneration Committee
Anggota Komite Nominasi dan
Remunerasi
Dhoni Ramadi* 2 2 100%
Member of the Nomination and
Remuneration Committee
Anggota Komite Nominasi dan
Remunerasi
Sigit Murtiyoso 3 3 100%
Member of the Nomination and
Remuneration Committee
Anggota Komite Nominasi dan
Remunerasi
Januar Arifin 5 5 100%
Member of the Nomination and
Remuneration Committee
*Masa jabatan Bapak Dhoni Ramadi sebagai Anggota Komite Nominasi dan Remunerasi efektif sampai dengan bulan Juni 2025.
*Mr. Dhoni Ramadi's term as Member of the Nomination and Remuneration Committee is effective until June 2025.
Agenda Rapat Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee Meeting Agenda
Tanggal Agenda Peserta Rapat
No
Date Agenda Meeting Participants
1 22 Januari Nominasi dan Remunerasi Pengurus BRI 1. Ketua Komite Nominasi dan Remunerasi
2025 Finance Chairperson of the Nomination and Remuneration
January 22, Nomination and Remuneration of BRI Committee
2025 Finance Management 2. Anggota Komite Nominasi dan Remunerasi
Member of the Nomination and Remuneration
Committee
2 25 April 2025 1. Nominasi dan Remunerasi Pengurus 1. Ketua Komite Nominasi dan Remunerasi
April 25, BRI Finance Chairperson of the Nomination and Remuneration
2025 Nomination and Remuneration of BRI Committee
Finance Management 2. Anggota Komite Nominasi dan Remunerasi
2. Update Program HC Q1 2025 Member of the Nomination and Remuneration
HC Program Update Q1 2025 Committee
3 4 Agustus 1. Pembahasan Prosedur Nominasi 1. Ketua Komite Nominasi dan Remunerasi
2025 Organ Pendukung Dewan Komisaris Chairperson of the Nomination and Remuneration
Agustus 4, Discussion of the Nomination Committee
2025 Procedure for Supporting Bodies of 2. Anggota Komite Nominasi dan Remunerasi
the Board of Commissioners Member of the Nomination and Remuneration
2. Pembahasan Ketentuan Danantara Committee
Discussion of Provisions and
Conditions
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Tanggal Agenda Peserta Rapat
No
Date Agenda Meeting Participants
4 14 Agustus Fasilitas Benefit Direksi 1. Ketua Komite Nominasi dan Remunerasi
2025 Board of Directors Benefit Facilities Chairperson of the Nomination and Remuneration
August 14, Committee
2025 2. Anggota Komite Nominasi dan Remunerasi
Member of the Nomination and Remuneration
Committee
5 5 November Pembahasan Pembaruan Piagam/ 1. Ketua Komite Nominasi dan Remunerasi
2025 Pedoman KNR Remunerasi Pengurus Chairperson of the Nomination and Remuneration
November 5, sebelum Penilaian Kemampuan dan Committee
2025 Kepatutan OJK. 2. Anggota Komite Nominasi dan Remunerasi
Discussion on the Revision of the KNR Member of the Nomination and Remuneration
Charter/Guidelines Remuneration Committee
of Management Prior to the OJK's
Competency and Suitability Assessment
Pelaksanaan Kegiatan Komite Nominasi dan Remunerasi
Implementation of Nomination and Remuneration Committee Activities
Hingga 31 Desember 2025, Komite Nominasi dan Until December 31, 2025, the Company’s Nomination and
Remunerasi Perusahaan telah melaksanakan seluruh Remuneration Committee has carried out all of its duties
tugas dan tanggung jawabnya dengan berpedoman and responsibilities in accordance with applicable laws
pada ketentuan peraturan perundang-undangan yang and regulations and the Company’s Articles of Association,
berlaku serta Anggaran Dasar Perusahaan, yang meliputi which include, among others:
antara lain:
a. Melakukan tinjauan secara berkala atas sistem a. Conducting periodic reviews of the Company’s Talent
Manajemen Talenta Perusahaan serta pengawasan dan Management system as well as monitoring and
evaluasi atas pelaksanaannya; evaluating its implementation;
b. Melakukan evaluasi terhadap sistem dan prosedur b. Evaluating the Talent classification system and
pengklasifikasian Talenta yang dilakukan oleh Direksi procedures implemented by the Company’s Board of
Perusahaan; Directors;
c. Melakukan validasi dan kalibrasi atas Talenta Unggul c. Validating and calibrating Top Talent to produce a list
(Top Talent), untuk menghasilkan daftar Talenta Unggul of Top Talent nominated by the Company’s Board of
(Top Talent) yang dinominasikan oleh Dewan Komisaris Commissioners to the GMS;
Perusahaan kepada RUPS;
d. Melakukan evaluasi atas usulan KPI individu anggota d. Evaluating the proposed KPIs of individual members of
Direksi Perusahaan; the Company’s Board of Directors;
e. Menyiapkan usulan sistem evaluasi kinerja individu e. Preparing proposals for individual performance
bagi anggota Direksi dan/atau anggota Dewan evaluation systems for members of the Board
Komisaris; dan of Directors and/or members of the Board of
Commissioners; and
f. Menyiapkan usulan program pengembangan bagi f. Preparing development program proposals for members
anggota Direksi dan/atau anggota Dewan Komisaris. of the Board of Directors and/or members of the Board
of Commissioners.
1. Fungsi Nominasi: 1. Nomination Function:
a. Memberikan rekomendasi kepada Dewan Komisaris a. Providing recommendations to the Board of
mengenai: Commissioners regarding:
1) Komposisi jabatan anggota Direksi dan/atau 1) Composition of the Board of Directors and/or
anggota Dewan Komisaris; Board of Commissioners;
2) Kebijakan dan kriteria yang dibutuhkan dalam 2) Policies and criteria required in the nomination
proses Nominasi; dan process; and
3) Kebijakan evaluasi kinerja bagi anggota Direksi 3) Performance evaluation policy for members of the
dan/atau anggota Dewan Komisaris; Board of Directors and/or members of the Board
of Commissioners;
b. Membantu Dewan Komisaris melakukan penilaian b. Assisting the Board of Commissioners in assessing the
kinerja anggota Direksi dan/atau anggota Dewan performance of members of the Board of Directors
Komisaris berdasarkan tolok ukur yang telah disusun and/or members of the Board of Commissioners
sebagai bahan evaluasi; based on benchmarks that have been compiled as
evaluation material;
c. Anggota Dewan Komisaris kepada Dewan Komisaris c. Member of the Board of Commissioners to the Board
untuk disampaikan kepada RUPS; of Commissioners to be submitted to the GMS;
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d. Menyusun komposisi dan proses Nominasi anggota d. Formulating the composition and process for
Direksi dan/atau anggota Dewan Komisaris; nominating members of the Board of Directors and/
or members of the Board of Commissioners;
e. Menyusun kebijakan dan kriteria yang dibutuhkan e. Developing policies and criteria required in the
dalam proses Nominasi calon anggota Direksi dan/ nomination process for candidates for the Board of
atau anggota Dewan Komisaris; Directors and/or Board of Commissioners;
f. Membantu pelaksanaan evaluasi atas kinerja anggota f. Assisting in the evaluation of the performance of
Direksi dan/atau anggota Dewan Komisaris; members of the Board of Directors and/or members
of the Board of Commissioners;
g. Menelaah dan mengusulkan calon yang memenuhi g. Reviewing and proposing qualified candidates for
syarat sebagai anggota Direksi dan/atau anggota membership of the Board of Directors and/or Board
Dewan Komisaris kepada Dewan Komisaris untuk of Commissioners to the Board of Commissioners for
disampaikan kepada RUPS; submission to the GMS;
h. Pemberhentian atau penggantian anggota Direksi h. The dismissal or replacement of members of the
yang dilakukan sebelum periode masa jabatan Board of Directors before the end of their term of
anggota Direksi berakhir wajib memperhatikan office must take into account the applicable planning
perencanaan dan mekanisme yang berlaku, yang and mechanisms, which at a minimum take into
paling sedikit memperhatikan penilaian dari komite account the assessment of the remuneration and
remunerasi dan nominasi dan telah diagendakan nomination committee and have been scheduled in
dalam RUPS; the GMS.
2. Dalam melaksanakan fungsi Nominasi, Komite Nominasi 2. In performing its nomination functions, the Nomination
dan Remunerasi wajib melakukan prosedur sebagai and Remuneration Committee shall carry out the
berikut: following procedures:
a. Menyusun komposisi dan proses Nominasi anggota a. Formulating the composition and process for
Direksi dan/atau anggota Dewan Komisaris. nominating members of the Board of Directors and/
or members of the Board of Commissioners.
b. Menyusun kebijakan dan kriteria yang dibutuhkan b. Developing policies and criteria required in the
dalam proses Nominasi calon anggota Direksi dan/ nomination process for candidates for the Board of
atau anggota Dewan Komisaris. Directors and/or Board of Commissioners.
c. Membantu pelaksanaan evaluasi atas kinerja anggota c. Assisting in the evaluation of the performance of
Direksi dan/atau anggota Dewan Komisaris. members of the Board of Directors and/or members
of the Board of Commissioners.
d. Menyusun program pengembangan kemampuan d. Developing a program to enhance the capabilities of
anggota Direksi dan/atau anggota Dewan Komisaris. members of the Board of Directors and/or members
of the Board of Commissioners.
e. Menelaah dan mengusulkan calon yang memenuhi e. Reviewing and proposing qualified candidates for
syarat sebagai anggota Direksi dan/atau anggota membership of the Board of Directors and/or Board
Dewan Komisaris kepada Dewan Komisaris untuk of Commissioners to the Board of Commissioners for
disampaikan kepada RUPS. submission to the GMS.
3. Fungsi Remunerasi: 3. Remuneration Function:
a. Menyampaikan hasil evaluasi dan rekomendasi a. Submitting evaluation results and recommendations
kepada Dewan Komisaris mengenai: to the Board of Commissioners regarding:
1. Struktur Remunerasi bagi anggota Direksi dan/ 1. The remuneration structure for members of the
atau anggota Dewan Komisaris berupa gaji, Board of Directors and/or members of the Board
honorarium, insentif, dan/atau tunjangan yang of Commissioners consists of salaries, honoraria,
bersifat tetap dan/atau variabel; incentives, and/or allowances that are fixed and/or
variable in nature;.
2. Kebijakan atas Remunerasi bagi anggota Direksi 2. Policy on Remuneration for members of the Board
dan/atau anggota Dewan Komisaris; of Directors and/or members of the Board of
Commissioners;
3. Besaran atas Remunerasi bagi anggota Direksi 3. The amount of remuneration for members of
dan/atau anggota Dewan Komisaris, dengan the Board of Directors and/or members of the
memperhatikan hal-hal sebagai berikut: Board of Commissioners, taking into account the
following matters:
a) Remunerasi yang berlaku pada industri sesuai a) Remuneration applicable in the industry
dengan kegiatan usaha Perusahaan sejenis dan in accordance with the business activities
skala usaha dari Perusahaan dalam industrinya; of similar companies and the scale of the
Company’s business within its industry;
b) Tugas, tanggung jawab, dan wewenang b) The duties, responsibilities, and authorities
anggota Direksi dan/atau anggota Dewan of members of the Board of Directors and/or
Komisaris dikaitkan dengan pencapaian tujuan members of the Board of Commissioners are
dan kinerja Perusahaan; linked to the achievement of the Company’s
objectives and performance;
c) Target kinerja atau kinerja masing-masing c) Performance targets or performance of each
anggota Direksi dan/atau anggota Dewan member of the Board of Directors and/or
Komisaris; dan members of the Board of Commissioners; and
d) Keseimbangan tunjangan antara yang bersifat d) Balance between fixed and variable allowances.
tetap dan bersifat variabel.
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Tata Kelola Perusahaan
Corporate Governance
e. Melakukan evaluasi terhadap struktur, kebijakan, dan e. Conducting an evaluation of the structure, policies,
besaran Remunerasi sebagaimana dimaksud pada and amount of remuneration as referred to in point a
huruf a di atas paling kurang 1 (satu) kali dalam 1 above at least once a year;
(satu) tahun;
f. Membantu Dewan Komisaris melakukan penilaian f. Assisting the Board of Commissioners in assessing
kinerja dengan kesesuaian Remunerasi yang diterima performance in accordance with the remuneration
masing-masing anggota Direksi dan/atau anggota received by each member of the Board of Directors
Dewan Komisaris; dan and/or member of the Board of Commissioners; and
g. Melakukan evaluasi atas kebijakan remunerasi g. Conducting an evaluation of employee remuneration
pekerja yang membutuhkan persetujuan/tanggapan policies that require approval/response from the
dari Dewan Komisaris. Board of Commissioners.
4. Dalam melaksanakan fungsi Remunerasi, Komite 4. In performing its Remuneration function, the
Nominasi dan Remunerasi wajib melakukan prosedur Nomination and Remuneration Committee shall carry
sebagai berikut: out the following procedures:
a. Menyusun struktur Remunerasi bagi anggota Direksi a. Developing a remuneration structure for members of
dan/atau anggota Dewan Komisaris. the Board of Directors and/or members of the Board
of Commissioners.
b. Menyusun kebijakan atas Remunerasi bagi anggota b. Formulating remuneration policies for members of
Direksi dan/atau anggota Dewan Komisaris. the Board of Directors and/or members of the Board
of Commissioners.
c. Menyusun besaran atas Remunerasi bagi anggota c. Determining the amount of remuneration for
Direksi dan/atau anggota Dewan Komisaris. members of the Board of Directors and/or members
of the Board of Commissioners.
5. Fungsi Lain: 5. Other Functions:
a. Melakukan evaluasi atas usulan Direksi mengenai a. Evaluating the Board of Directors’ proposals
struktur organisasi Perusahaan yang membutuhkan regarding the Company’s organizational structure
persetujuan/tanggapan dari Dewan Komisaris; dan that require approval/response from the Board of
Commissioners; and
b. Melaksanakan tugas lain yang diberikan oleh Dewan b. Performing other duties assigned by the Board
Komisaris sesuai dengan peraturan perundang- of Commissioners in accordance with the laws
undangan sebagaimana ditetapkan dalam Piagam and regulations as stipulated in the Charter of the
Komite Nominasi dan Remunerasi. Nomination and Remuneration Committee.
Penilaian Kinerja Komite Nominasi dan Remunerasi
Assessment on Performance of the Nomination and Remuneration Committee
Komite Nominasi dan Remunerasi telah melaksanakan The Nomination and Remuneration Committee has
fungsi serta menjalankan tugas dan tanggung jawabnya performed its functions and carried out its duties and
secara efektif. Dalam pelaksanaan perannya, Komite responsibilities effectively. In performing its role, the
Nominasi dan Remunerasi secara aktif melakukan Nomination and Remuneration Committee actively
penelaahan dan menyampaikan rekomendasi kepada conducted reviews and submitted recommendations
Dewan Komisaris sebagai bahan pertimbangan dalam to the Board of Commissioners for consideration in the
proses pengambilan keputusan. Selama tahun 2025, decision-making process. During 2025, the Nomination
Komite Nominasi dan Remunerasi telah menyelenggarakan and Remuneration Committee held 5 (five) meetings.
5 (lima) rapat. Seluruh hasil rapat yang berupa kajian, All meeting results in the form of reviews, analyses,
analisis, rekomendasi, dan keputusan telah dituangkan recommendations, and decisions have been recorded in
dalam risalah rapat dan didokumentasikan dengan meeting minutes and documented in accordance with
prosedur yang berlaku. applicable procedures.
Remunerasi Anggota Komite Nominasi dan Remunerasi
Remuneration of Nomination and Remuneration Committee Members
Anggota Komite Nominasi dan Remunerasi yang berasal Members of the Nomination and Remuneration Committee
dari Dewan Komisaris menerima remunerasi sebagai who are members of the Board of Commissioners receive
bagian dari honorarium Dewan Komisaris, tanpa adanya remuneration as part of the Board of Commissioners’
tambahan remunerasi atas penugasan sebagai ketua honorarium, without additional remuneration for their
maupun anggota Komite Nominasi dan Remunerasi. assignment as chair or member of the Nomination and
Sementara itu, remunerasi bagi anggota Komite Nominasi Remuneration Committee. Meanwhile, remuneration
dan Remunerasi dari pihak independen (non-komisaris) for members of the Nomination and Remuneration
ditetapkan oleh Dewan Komisaris dengan ketentuan paling Committee from independent parties (non-commissioners)
tinggi sebesar 20% dari gaji Direktur Utama. is determined by the Board of Commissioners with a
maximum of 20% of the President Director’s salary.
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Komite Pemantau Risiko
Risk Monitoring Committee
Sebagai bagian dari struktur tata kelola, BRI Finance As part of its governance structure, BRI Finance has a
memiliki Komite Pemantau Risiko yang berperan Risk Monitoring Committee that supports the Board
mendukung Dewan Komisaris dalam melaksanakan fungsi of Commissioners in performing its supervisory and
pengawasan dan pemantauan atas risiko Perusahaan. monitoring functions over the Company’s risks. In line
Selaras dengan komite lainnya, Komite Pemantau Risiko with other committees, the Risk Monitoring Committee
menjalankan ruang lingkup tugas yang meliputi penelaahan carries out tasks that include reviewing the implementation
pelaksanaan manajemen risiko, penguatan kinerja serta of risk management, strengthening the performance,
efektivitas dan independensi fungsi pemantauan risiko, effectiveness, and independence of risk monitoring
serta penjaminan mutu pelaporan pemantauan manajemen functions, and ensuring the quality of risk management
risiko di lingkungan Perusahaan. monitoring reports within the Company.
Piagam Komite Pemantau Risiko
Risk Monitoring Committee Charter
Pelaksanaan tugas dan tanggung jawab Komite Pemantau The duties and responsibilities of the BRI Finance Risk
Risiko BRI Finance mengacu pada piagam komite yang Monitoring Committee are based on the committee charter,
telah disahkan pada 1 Desember 2025. which was ratified on December 1, 2025.
Dalam menjalankan peran pengawasan terhadap risiko In performing its role of monitoring the Company’s
Perusahaan, Komite Pemantau Risiko menggunakan risks, the Risk Monitoring Committee uses the General
Kebijakan Umum Manajemen Risiko sebagai acuan utama Risk Management Policy as its main reference in risk
dalam pengelolaan risiko. Kebijakan tersebut ditelaah dan management. This policy is reviewed and updated
diperbarui secara berkala oleh Dewan Komisaris guna periodically by the Board of Commissioners to ensure its
memastikan relevansinya serta mendukung efektivitas relevance and support the effective implementation of the
pelaksanaan fungsi Komite Pemantau Risiko. Risk Monitoring Committee’s functions.
Sebagai bagian dari penguatan tata kelola risiko, BRI As part of strengthening risk management, BRI Finance
Finance secara rutin melaksanakan Risk Management routinely holds Risk Management Committee (RMC)
Committee (RMC) setiap triwulan serta turut serta dalam meetings every quarter and participates in the Integrated
Risk Management Committee Terintegrasi (RMCT) yang Risk Management Committee (RMCT) organized by PT
diselenggarakan oleh PT Bank Rakyat Indonesia (Persero) Bank Rakyat Indonesia (Persero) Tbk. In general, the
Tbk. Secara garis besar, Piagam Komite Pemantau Risiko Risk Monitoring Committee Charter regulates the scope
mengatur ruang lingkup tugas, tanggung jawab, dan of duties, responsibilities, and authorities, including the
wewenang, termasuk struktur keanggotaan, tata cara membership structure, working procedures, meeting
kerja, mekanisme rapat, serta sistem pelaporan Komite mechanisms, and reporting system of the Risk Monitoring
Pemantau Risiko. Committee.
Dasar Hukum Pembentukan Komite Pemantau Risiko
Legal Basis for Establishing the Risk Monitoring Committee
Adapun dasar hukum pembentukan Komite Pemantau The legal basis for establishing the BRI Finance Risk
Risiko BRI Finance mengacu pada peraturan perundang- Monitoring Committee refers to the following laws and
undangan sebagai berikut: regulations:
1. Peraturan Menteri BUMN Nomor PER-2/MBU/2023 1. Regulation of the Minister of State-Owned Enterprises
tentang Tata Kelola dan Kegiatan Korporasi Signifikan Number PER-2/MBU/2023 concerning Corporate
Badan Usaha Milik Negara. Governance and Significant Corporate Activities of
State-Owned Enterprises.
2. Peraturan Menteri BUMN Nomor PER-3/MBU/2023 2. Regulation of the Minister of State-Owned Enterprises
tentang Organ dan Sumber Daya Manusia Badan Usaha Number PER-3/MBU/2023 concerning the Organization
Milik Negara. and Human Capital of State-Owned Enterprises.
3. Peraturan Otoritas Jasa Keuangan Republik Indonesia 3. Regulation of the Financial Services Authority of the
Nomor 48 Tahun 2024 tentang Tata Kelola yang Republic of Indonesia Number 48 of 2024 concerning
Baik bagi Lembaga Pembiayaan, Perusahaan Modal Good Governance for Financing Institutions, Venture
Ventura, Lembaga Keuangan Mikro, dan Lembaga Jasa Capital Companies, Microfinance Institutions, and Other
Keuangan Lainnya. Financial Services Institutions.
4. Anggaran Dasar PT BRI Multifinance Indonesia. 4. Articles of Association of PT BRI Multifinance Indonesia.
5. Surat Keputusan Dewan Komisaris PT BRI Multifinance 5. Decree of the Board of Commissioners of PT BRI
Indonesia Nomor 07/SK/BRIF-KOM/07/2025. Multifinance Indonesia No. 07/SK/BRIF-KOM/07/2025.
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Tata Kelola Perusahaan
Corporate Governance
Independensi Komite Pemantau Risiko
Independence of the Risk Monitoring Committee
BRI Finance menjamin bahwa Komite Pemantau BRI Finance guarantees that the Risk Monitoring
Risiko melaksanakan fungsi dan tanggung jawabnya Committee performs its functions and responsibilities
secara objektif dan independen. Seluruh anggota objectively and independently. All members of the Risk
Komite Pemantau Risiko dipastikan memiliki integritas Monitoring Committee are ensured to have high integrity
dan profesionalisme yang tinggi serta terbebas dari and professionalism and are free from personal interests
kepentingan pribadi yang dapat menimbulkan benturan that could cause conflicts of interest or influence from
kepentingan atau pengaruh dari pihak lain yang berpotensi other parties that could potentially conflict with applicable
bertentangan dengan ketentuan hukum yang berlaku. Atas laws. On this basis, members of the Risk Monitoring
dasar tersebut, anggota Komite Pemantau Risiko telah Committee have met the following independence criteria:
memenuhi kriteria independensi sebagai berikut:
Aspek Independensi Komite Pemantau Risiko
Independence Aspect Risk Monitoring Committee
Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan Direksi;
Has no financial affiliation with the Board of Commissioners and the Board of √
Directors;
Tidak memiliki hubungan kepengurusan di perusahaan, anak perusahaan, maupun
perusahaan afiliasi; √
Has no management affiliation in the company, subsidiaries, or affiliated companies;
Tidak memiliki hubungan keluarga dengan Dewan Komisaris, Direksi, dan/atau
sesame anggota Komite Pemantau Risiko Perusahaan.
√
Has no familial affiliation with the Board of Commissioners, Board of Directors, and/or
fellow members of the Company’s Risk Monitoring Committee.
Kualifikasi Anggota Komite Pemantau Risiko
Qualifications of Risk Monitoring Committee Members
Dalam menetapkan anggota Komite Pemantau Risiko, BRI In appointing members of the Risk Monitoring Committee,
Finance menerapkan kualifikasi khusus untuk menjamin BRI Finance applies specific qualifications to ensure that all
bahwa seluruh anggota memenuhi persyaratan dan members meet the applicable requirements and provisions
ketentuan yang berlaku serta selaras dengan kebutuhan and are in line with the Company’s needs. The qualifications
Perusahaan. Adapun kualifikasi yang dipersyaratkan bagi required for members of the Company’s Risk Monitoring
anggota Komite Pemantau Risiko Perusahaan adalah Committee are as follows:
sebagai berikut:
1. Bersifat independen; 1. Independent;
2. Memiliki integritas tinggi, kemampuan, dan pengalaman 2. Have high integrity, ability and experience in accordance
yang sesuai dengan bidang pekerjaannya; with their field of work;
3. Setidaknya terdapat salah satu dari anggota Komite 3. At least one of the members of the Risk Monitoring
Pemantau Risiko yang memiliki latar belakang Committee has a risk management background;
manajemen risiko;
4. Memahami bisnis Perusahaan, khususnya manajemen 4. Understand the Company’s business, especially risk
risiko dan peraturan perundang-undangan yang management and laws and regulations relating to the
berkaitan dengan usaha pembiayaan; dan financing business; and
5. Memiliki pengetahuan yang memadai untuk memahami 5. Have sufficient knowledge to understand financial
laporan keuangan dan laporan terkait pemantauan reports and reports related to monitoring the
pelaksanaan kebijakan manajemen risiko perusahaan implementation of risk management policies of
pembiayaan. financing companies.
Susunan Keanggotaan Komite Pemantau Risiko
Composition of the Risk Monitoring Committee
Hingga akhir tahun 2025, Komite Pemantau Risiko Until the end of 2025, the Company’s Risk Monitoring
Perusahaan terdiri dari 2 (dua) orang, yakni 1 (satu) orang Committee will consist of 2 (two) persons, namely 1
sebagai Ketua Komite Pemantau Risiko, dan 1 (satu) (one) person as Chair of the Risk Monitoring Committee
orang sebagai anggota Komite Pemantau Risiko. Susunan and 1 (one) person as a member of the Risk Monitoring
keanggotaan Komite Pemantau Risiko Perusahaan adalah Committee. The composition of the Company’s Risk
sebagai berikut: Monitoring Committee is as follows:
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Nama Jabatan Dasar Penunjukan Masa Jabatan/Periode
Name Position Basis of Appointment Term of Office
Ketua Komite Pemantau Surat Keputusan Dewan Komisaris PT BRI
Risiko/Komisaris Independen Multifinance Indonesia Nomor 07/SK/
dr. Diah Chairperson of Risk BRIF-KOM/07/2025.
2023-2026
Defawati Monitoring Decree of the Board of Commissioners of
Committee/Independent PT BRI Multifinance Indonesia No. 07/SK/
Commissioner BRIF-KOM/07/2025.
Surat Keputusan Dewan Komisaris PT BRI
Anggota Komite Pemantau Multifinance Indonesia Nomor 06/SK/
Dhoni Risiko BRIF-KOM/09/2024. 2022-2025
Ramadi* Risk Monitoring Committee Decree of the Board of Commissioners of
Member PT BRI Multifinance Indonesia No. 06/SK/
BRIF-KOM/09/2024.
Surat Keputusan Dewan Komisaris PT BRI
Anggota Komite Pemantau Multifinance Indonesia Nomor 07/SK/
Bambang Risiko BRIF-KOM/07/2025.
2023-2026
Harudi Risk Monitoring Committee Decree of the Board of Commissioners of
Member PT BRI Multifinance Indonesia No. 07/SK/
BRIF-KOM/07/2025.
*Masa jabatan Bapak Dhoni Ramadi sebagai Anggota Komite Pemantau Risiko efektif sampai dengan bulan Juni 2025.
*Mr. Dhoni Ramadi's term as Member of the Risk Monitoring Committee is effective until June 2025.
Profil Ketua Komite Pemantau Risiko
Profile of the Chairperson of the Risk Monitoring Committee
BRI Finance mengangkat Diah Defawati sebagai Ketua BRI Finance has appointed Diah Defawati as Chairperson
Komite Pemantau Risiko berdasarkan Surat Keputusan of the Risk Monitoring Committee based on the Decree
Dewan Komisaris PT BRI Multifinance Indonesia Nomor of the Board of Commissioners of PT BRI Multifinance
07/SK/BRIF-KOM/07/2025. Saat ini, beliau juga menjabat Indonesia No, 07/SK/BRIF-KOM/07/2025. Currently, she
sebagai Komisaris Independen, Ketua Komite Audit, dan also serves as Independent Commissioner, Chairperson of
Ketua Komite Nominasi dan Remunerasi. Untuk informasi the Audit Committee, and Chairperson of the Nomination
lebih lengkap mengenai profil beliau, dapat merujuk pada and Remuneration Committee. For more detailed
bagian Profil Dewan Komisaris di Bab Profil Perusahaan information about her profile, please refer to the Board
dalam Laporan Tahunan dan Keberlanjutan ini. of Commissioners Profile section in the Company Profile
chapter of this Annual and Sustainability Report.
Profil Anggota Komite Pemantau Risiko
Risk Monitoring Committee Member
Periode / Period
2022-2025
Dhoni Ramadi* Dasar Penunjukan / Basis of Appointment
Anggota Komite Pemantau Risiko Surat Keputusan Dewan Komisaris PT BRI Multifinance
Risk Monitoring Committee Member Indonesia No 06/SK/BRIF-KOM/09/2024.
Decree of the Board of Commissioners of PT BRI
Multifinance Indonesia No. 06/SK/BRIF-KOM/09/2024.
Saat ini beliau juga merupakan Komisaris Perusahaan, Currently, he is also Commissioner of the Company, so
sehingga untuk informasi mengenai profil beliau dapat information about his profile can be found in the Company
dilihat pada bab Profil Perusahaan bagian Profil Dewan Profile section of the Board of Commissioners Profile in
Komisaris di dalam Laporan Tahunan dan Keberlanjutan ini. this Annual and Sustainability Report.
*Masa jabatan Bapak Dhoni Ramadi sebagai Anggota Komite Pemantau Risiko efektif sampai dengan bulan Juni 2025.
*Mr. Dhoni Ramadi’s term as Member of the Risk Monitoring Committee is effective until June 2025.
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Tata Kelola Perusahaan
Corporate Governance
Periode / Period
2023-2026
Bambang Harudi Kewarganegaraan / Citizenship
Indonesia
Anggota Komite Pemantau Risiko
Risk Monitoring Committee Member Indonesian
Domisili / Domicile
Jakarta
Dasar Penunjukan / Basis of Appointment
Surat Keputusan Dewan Komisaris PT BRI Multifinance Indonesia Nomor 07/SK/BRIF-KOM/07/2025.
Decree of the Board of Commissioners of PT BRI Multifinance Indonesia No. 07/SK/BRIF-KOM/07/2025.
Riwayat Pendidikan / Educational Background
Beliau memperoleh gelar Sarjana Pertanian di Universitas Brawijaya tahun 1989, dan Master Business of Administration di
International Business, Georgia state University tahun 1998.
He earned a Bachelor of Agriculture degree from Universitas Brawijaya in 1989 and a Master of Business Administration in
International Business, Georgia State University in 1998.
Pengalaman Kerja / Professional Background
Beliau memiliki pengalaman pekerjaan di sektor jasa keuangan di khususnya di bidang perbankan dan menjabat di berbagai
posisi kepemimpinan sebagai berikut:
He has work experience in the financial services sector, especially in the banking sector, and has served in various leadership
positions as follows:
• Anggota Komite Pemantau Risiko, PT BRI Multifinance Indonesia (2023-saat ini)
Member of the Risk Monitoring Committee, PT BRI Multifinance Indonesia (2023-present)
• Kepala Audit Internal Wilayah Bandung, PT Bank Rakyat Indonesia (Persero) Tbk(2020-2021)
Head of Internal Audit for Bandung Region, PT Bank Rakyat Indonesia (Persero) Tbk (2020-2021)
• Kepala Audit Internal Wilayah Makassar, PT Bank Rakyat Indonesia (Persero) Tbk (2019-2020)
Head of Internal Audit for Makassar Region, PT Bank Rakyat Indonesia (Persero) Tbk (2019-2020)
• Kepala Audit Internal Wilayah Manado, PT Bank Rakyat Indonesia (Persero) Tbk (2019)
Head of Internal Audit for the Manado Region, PT Bank Rakyat Indonesia (Persero) Tbk (2019)
• Wakil Kepala Audit Internal Jakarta 2, PT Bank Rakyat Indonesia (Persero) Tbk (2016-2018)
Deputy Head of Internal Audit Jakarta 2, PT Bank Rakyat Indonesia (Persero) Tbk (2016-2018)
• Wakil Pemimpin Wilayah Surabaya PT Bank Rakyat Indonesia (Persero) Tbk (2016)
Deputy Regional Leader of Surabaya, PT Bank Rakyat Indonesia (Persero) Tbk (2016)
Rangkap Jabatan / Concurrent Position
Tidak memiliki rangkap jabatan
None
Tugas dan Tanggung Jawab Serta Wewenang Komite Pemantau
Risiko
Duties, Responsibilities, and Authorities of the Risk Monitoring Committee
Tugas dan Tanggung Jawab Komite Pemantau Risiko
Duties and Responsibilities of the Risk Monitoring Committee
Komite Pemantau Risiko memiliki tugas dan tanggung Duties and responsibilities of Risk Monitoring Committee
jawab sebagai berikut: are as follows:
1. Mengakses seluruh informasi yang relevan tentang 1. Access all relevant information about the company
perusahaan terkait dengan tugas dan fungsi komite related to the duties and functions of the risk monitoring
pemantau risiko. committee.
2. Melakukan komunikasi dengan kepala unit kerja dan 2. Communicate with unit heads and other parties within
pihak lain dalam perusahaan untuk memperoleh the company to obtain information, clarification, and
informasi, klarifikasi serta meminta dokumen dan request necessary documents and reports.
laporan yang diperlukan.
3. Melakukan pemantauan dan penelaahan terhadap 3. Monitoring and reviewing Risk Management reports
laporan Manajemen Risiko dan laporan lainnya terkait and other reports related to the implementation of Risk
penerapan Manajemen Risiko baik Perusahaan Induk Management, both for the Parent Company and internal
maupun internal Perusahaan. Company.
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4. Melakukan pemantauan dan evaluasi atas kesesuaian 4. Monitoring and evaluating the suitability of the
penerapan kebijakan dan strategi Manajemen Risiko implementation of the Parent Company’s Risk
Perusahaan Induk dan internal Perusahaan. Management policies and strategies and the Company’s
internal policies and strategies.
5. Memberikan rekomendasi kepada Dewan Komisaris atas 5. Providing recommendations to the Board of
hal yang mendukung efektivitas penerapan Manajemen Commissioners on matters that support the effective
Risiko dan kesesuaian antara kebijakan Manajemen implementation of Risk Management and the alignment
Risiko Perusahaan Induk dan Manajemen Risiko internal between the Parent Company’s Risk Management policy
Perusahaan. and the Company’s internal Risk Management.
6. Melaksanakan pemantauan dan evaluasi terhadap 6. Conduct monitoring and evaluation of the
pelaksanaan fungsi Manajemen Risiko lainnya sesuai implementation of other Risk Management functions in
dengan ketentuan peraturan perundang-undangan, accordance with the provisions of laws and regulations,
anggaran dasar, dan/atau keputusan RUPS. articles of association, and/or GMS resolutions.
7. Menjalankan wewenang, tugas, dan tanggung jawab lain 7. Exercising authority, duties, and other responsibilities
yang terkait dengan fungsinya. related to their functions.
8. Melakukan pemantauan dan evaluasi paling sedikit atas: 8. Conduct monitoring and evaluation at least on:
a. Evaluasi tentang kesesuaian antara kebijakan a. Evaluation of the alignment between risk
manajemen risiko dengan pelaksanaan kebijakan management policies and the implementation of
perusahaan. company policies.
b. Pelaksanaan rencana kerja dan tugas b. Implementation of the work plan and tasks of the
Komite Manajemen Risiko dan Satuan Kerja Risk Management Committee and Risk Management
Manajemen Risiko. Work Unit.
c. Pemantauan dan evaluasi pelaksanaan tugas komite c. Monitoring and evaluation of the implementation of
manajemen risiko dan satuan kerja manajemen risiko. the tasks of the risk management committee and risk
management work units.
d. Kecukupan proses identifikasi, pengukuran, d. Adequacy of the process of identification,
pemantauan, pengendalian dan sistem informasi measurement, monitoring, control, and risk
manajemen risiko. management information systems.
e. Kepatuhan Perusahaan terhadap Anggaran Dasar, e. The Company’s compliance with its Articles of
peraturan Otoritas Pengawas Bank serta peraturan Association, Bank Supervisory Authority regulations,
perundang-undangan lainnya yang terkait dengan and other laws and regulations related to risk
manajemen risiko. management.
9. Melakukan pemantauan dan penelaahan paling 9. Conduct monitoring and review at least on:
sedikit atas:
a. Laporan Profil Risiko. a. Risk Profile Report.
b. Laporan Tingkat Kesehatan. b. Health Status Report.
c. Laporan lainnya terkait dengan pengelolaan berbagai c. Other reports relate to the management of
jenis risiko yaitu Risiko Kredit, Risiko Pasar, Risiko various types of risk, namely Credit Risk, Market
Operasional, Risiko Likuiditas, Risiko Hukum, Risiko Risk, Operational Risk, Liquidity Risk, Legal
Kepatuhan, Risiko Reputasi, Risiko Stratejik. Risk, Compliance Risk, Reputational Risk, and
Strategic Risk.
d. Kebijakan umum serta kewajiban lainnya yang d. General policies and other obligations required
diwajibkan Regulator untuk disampaikan kepada by the Regulator to be submitted to the Board of
Dewan Komisaris oleh Direksi. Commissioners by the Board of Directors.
10. Memberikan rekomendasi kepada Dewan Komisaris 10. Provide recommendations to the Board of
paling sedikit atas: Commissioners at least on:
a. Hal-hal yang dapat mendukung peningkatan a. Things that can support the improvement of risk
efektivitas pelaksanaan manajemen risiko di management effectiveness in the Company.
Perusahaan.
b. Kesesuaian antara kebijakan manajemen risiko b. The alignment between the Company’s risk
Perusahaan dengan pelaksanaan kebijakan tersebut management policies and the implementation of
untuk memastikan bahwa Perusahaan telah those policies to ensure that the Company has
mengelola risiko-risiko secara memadai. managed risks adequately.
c. Pelaksanaan rencana kerja dan tugas Komite c. Implementation of the work plan and tasks of the Risk
Manajemen Risiko Satuan Kerja Manajemen Risiko. Management Committee of the Risk Management
Work Unit.
11. Melakukan pertemuan secara berkala dengan unit-unit 11. Conduct regular meetings with relevant work units to
kerja terkait guna membahas hal-hal yang berada dalam discuss matters within the scope of supervision.
lingkup pengawasannya.
12. Melaporkan hasil pemantauan dan penelaahan secara 12. Reporting monitoring and review results on a regular
berkala, serta memberi masukan atas hal-hal yang perlu basis, as well as providing input on matters that require
menjadi perhatian Dewan Komisaris. the attention of the Board of Commissioners.
13. Menyusun Pedoman dan Tata Tertib Kerja Komite 13. Developing guidelines and rules of procedure for the
Pemantau Risiko dan melakukan reviu sesuai kebutuhan Risk Monitoring Committee and conducting reviews as
paling kurang 3 (tiga) tahun sekali. needed at least once every 3 (three) years.
14. Ketua Komite Pemantau Risiko bertugas dan 14. The Chair of the Risk Monitoring Committee is tasked
bertanggung jawab untuk melakukan koordinasi atas with and responsible for coordinating all activities of the
seluruh kegiatan Komite untuk memenuhi tujuan Komite Committee to fulfill the objectives of the Committee in
sesuai dengan pembentukannya. accordance with its establishment.
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15. Ketua dan anggota Komite Pemantau Risiko 15. The chairperson and members of the Risk Monitoring
bertanggung jawab untuk hal–hal sebagai berikut: Committee are responsible for the following matters:
a. Menentukan jadwal rapat tahunan. a. Setting the annual meeting schedule.
b. Membuat laporan mengenai kegiatan Komite serta b. Prepare reports on the Committee’s activities and
hal-hal yang dirasakan perlu untuk menjadi perhatian matters deemed necessary for the attention of the
Dewan Komisaris. Board of Commissioners.
c. Membuat Self Assessment mengenai efektivitas dari c. Conducting a self-assessment of the effectiveness of
kegiatan Komite. the Committee’s activities.
d. Menunjuk anggota Komite Pemantau Risiko non d. Appointing members of the Risk Monitoring
Dewan Komisaris atau menunjuk pihak ketiga lainnya Committee who are not members of the Board of
sebagai sekretaris Komite untuk mencatat Rapat Commissioners or appointing other third parties as
Komite dan membuat Risalah Rapat Komite. secretaries of the Committee to record Committee
Meetings and prepare Minutes of Committee
Meetings.
e. Menghadiri rapat. e. Attending a meeting.
f. Berperan aktif dan memberikan kontribusinya dalam f. Play an active role and contribute to every Committee
setiap kegiatan Rapat Komite. Meeting activity.
Wewenang Komite Pemantau Risiko
Authorities of Risk Monitoring Committee
1. Melakukan komunikasi dengan Kepala Unit Kerja dan 1. Communicate with the Head of the Work Unit and
pihak-pihak lain di Perusahaan untuk memperoleh other parties in the Company to obtain information,
informasi, klarifikasi serta meminta dokumen dan clarification, and request necessary documents and
laporan yang diperlukan. reports.
2. Mengakses catatan atau informasi tentang pegawai, 2. Accessing records or information about employees,
dana, aset serta sumber daya perusahaan lainnya yang funds, assets, and other company resources related to
berkaitan dengan pelaksanaan tugasnya. the performance of their duties.
3. Memperoleh Laporan Profil Risiko, Laporan Tingkat 3. Obtain Risk Profile Reports, Health Status Reports,
Kesehatan dan Laporan lainnya terkait penerapan and other reports related to risk management
manajemen risiko. implementation.
4. Mendapatkan masukan dan atau saran dari pihak luar 4. Obtaining input and/or advice from parties outside the
Perusahaan yang berkaitan dengan tugasnya. Company in relation to their duties.
5. Melakukan kewenangan lain yang diberikan oleh Dewan 5. Performing other duties assigned by the Board of
Komisaris. Commissioners.
Rapat Komite Pemantau Risiko
Risk Monitoring Committee Meeting
Merujuk pada Piagam Komite Pemantau Risiko, rapat Referring to the Risk Monitoring Committee Charter,
Komite diselenggarakan secara berkala, minimal 1 (satu) Committee meetings are held periodically, at least once
kali setiap 3 (tiga) bulan. Ketua Komite Pemantau Risiko every three months. The Chair of the Risk Monitoring
bertanggung jawab mengundang seluruh anggota komite Committee is responsible for inviting all relevant
terkait beserta Dewan Komisaris untuk hadir dalam rapat committee members and the Board of Commissioners
yang dipimpin oleh Ketua Komite. Sepanjang tahun 2025, to attend meetings chaired by the Committee Chair.
Komite Pemantau Risiko telah melaksanakan 4 (empat) Throughout 2025, the Risk Monitoring Committee has held
rapat. Informasi mengenai frekuensi kehadiran anggota 4 (four) meetings. Information regarding the frequency
dan agenda rapat Komite Pemantau Risiko disajikan of attendance of members and the agenda of the Risk
sebagai berikut: Monitoring Committee meetings is presented as follows:
Frekuensi dan Tingkat Kehadiran Rapat Komite Pemantau Risiko
Frequency and Attendance Level of Risk Monitoring Committee Meetings
Nama Jabatan Jumlah Rapat Kehadiran Persentase (%)
Name Position Total Meetings Attendance Percentage (%)
Ketua Komite Pemantau Risiko
dr. Diah Defawati Chairperson of Risk Monitoring 4 4 100%
Committee
Anggota Komite Pemantau Risiko
Dhoni Ramadi* 4 4 100%
Risk Monitoring Committee Member
Anggota Komite Pemantau Risiko
Bambang Harudi 4 4 100%
Risk Monitoring Committee Member
*Masa jabatan Bapak Dhoni Ramadi sebagai Anggota Komite Pemantau Risiko efektif sampai dengan bulan Juni 2025.
*Mr. Dhoni Ramadi's term as Member of the Risk Monitoring Committee is effective until June 2025.
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Agenda Rapat Komite Pemantau Risiko
Risk Monitoring Committee Meeting Agenda
Tanggal Agenda Peserta Rapat
No
Date Agenda Meeting Participants
1 22 Januari 2025 1. Progress rencana Tindak Lanjut Ketua Komite 1. Ketua Komite Pemantau Risiko
January 22, 2025 Pemantau Risiko Q4 2024 Chairperson of Risk Monitoring
Progress of Risk Monitoring Committee Follow-up Committee
Plan Q4 2024 2. Anggota Ketua Komite
2. Profil Risiko & Portfolio Pemantau Risiko
Risk Profile & Portfolio Member of Risk Monitoring
3. Monitoring RAS & BMPP Committee
RAS & BMPP Monitoring 3. Kepala Divisi Manajemen Risiko
4. Stress Test Head of Risk Management Division
Stress Test
2 25 April 2025 1. Progress rencana Tindak Lanjut Ketua Komite 1. Ketua Ketua Komite Pemantau
April 25, 2025 Pemantau Risiko Q1 2025 Risiko
Progress of Risk Monitoring Committee Follow-up Chairperson of Risk Monitoring
Plan Q1 2025 Committee
2. Profil Risiko & Tingkat Kesehatan 2. Anggota Ketua Komite
Risk Profile & Health Rating Pemantau Risiko
3. RAS 2025 Member of Risk Monitoring
4. Overview Risiko Strategis Committee
Strategic Risk Overview 3. Kepala Divisi Manajemen Risiko
5. Stress Testing Head of Risk Management Division
6. Portfolio dan EWS
Portfolio and EWS
7. SAF dan PDP
SAF and PDP
3 4 Agustus 2025 1. Progress Rencana Tindak Lanjut Ketua Komite 1. Ketua Ketua Komite Pemantau
August 4, 2025 Pemantau Risiko Q2 2025 Risiko
Progress of Risk Monitoring Committee Follow-up Chairperson of Risk Monitoring
Plan Q2 2025 Committee
2. Profil Risiko & Portfolio 2. Anggota Ketua Komite
Risk Profile & Portfolio Pemantau Risiko
3. RAS 2025 Member of Risk Monitoring
4. Stress Testing Committee
3. Kepala Divisi Manajemen Risiko
Head of Risk Management Division
4 5 November 1. Progress Rencana Tindak Lanjut Ketua Komite 1. Ketua Ketua Komite Pemantau
2025 Pemantau Risiko Q2 2025 Risiko
November 5, Progress of Risk Monitoring Committee Follow-up Chairperson of Risk Monitoring
2025 Plan Q2 2025 Committee
2. Profil Risiko & Portfolio 2. Anggota Ketua Komite
Risk Profile & Portfolio Pemantau Risiko
3. RAS 2025 Member of Risk Monitoring
4. Stress Testing Committee
3. Kepala Divisi Manajemen Risiko
Head of Risk Management Division
Pelaksanaan Kegiatan Komite Pemantau Risiko
Implementation of Risk Monitoring Committee Activities
Sampai 31 Desember 2025, Komite Pemantau Risiko Until December 31, 2025, the Corporate Risk Monitoring
Perusahaan secara konsisten menjalankan tugas dan Committee will consistently carry out its duties and
tanggung jawabnya dengan mengacu pada ketentuan responsibilities by referring to the provisions set forth in
yang tercantum dalam Piagam Komite Pemantau Risiko the Risk Monitoring Committee Charter and the Company’s
serta Anggaran Dasar Perusahaan. Pelaksanaan fungsi Articles of Association. The implementation of this function
ini mencakup berbagai kegiatan yang dirancang untuk includes various activities designed to ensure that risk
memastikan pengelolaan risiko berjalan efektif dan sesuai management is carried out effectively and in accordance
dengan prinsip-prinsip tata kelola yang baik, antara lain: with the principles of good governance, including:
1. Mengakses seluruh informasi yang relevan tentang 1. Access all relevant information about the company
perusahaan terkait dengan tugas dan fungsi komite related to the duties and functions of the risk monitoring
pemantau risiko. committee.
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2. Melakukan komunikasi dengan kepala unit kerja dan 2. Communicate with unit heads and other parties within
pihak lain dalam perusahaan untuk memperoleh the company to obtain information, clarification, and
informasi, klarifikasi serta meminta dokumen dan request necessary documents and reports.
laporan yang diperlukan.
3. Melakukan pemantauan dan penelaahan terhadap 3. Monitoring and reviewing Risk Management reports
laporan Manajemen Risiko dan laporan lainnya terkait and other reports related to the implementation of Risk
penerapan Manajemen Risiko baik Perusahaan Induk Management, both for the Parent Company and internal
maupun internal Perusahaan. Company.
4. Melakukan pemantauan dan evaluasi atas kesesuaian 4. Monitoring and evaluating the suitability of the
penerapan kebijakan dan strategi Manajemen Risiko implementation of the Parent Company’s Risk
Perusahaan Induk dan internal Perusahaan. Management policies and strategies and the Company’s
internal policies and strategies.
5. Memberikan rekomendasi kepada Dewan Komisaris atas 5. Providing recommendations to the Board of
hal yang mendukung efektivitas penerapan Manajemen Commissioners on matters that support the effective
Risiko dan kesesuaian antara kebijakan Manajemen implementation of Risk Management and the alignment
Risiko Perusahaan Induk dan Manajemen Risiko internal between the Parent Company’s Risk Management policy
Perusahaan. and the Company’s internal Risk Management.
6. Melaksanakan pemantauan dan evaluasi terhadap 6. Conduct monitoring and evaluation of the
pelaksanaan fungsi Manajemen Risiko lainnya sesuai implementation of other Risk Management functions in
dengan ketentuan peraturan perundang-undangan, accordance with the provisions of laws and regulations,
anggaran dasar, dan/atau keputusan RUPS. articles of association, and/or GMS resolutions.
7. Menjalankan wewenang, tugas, dan tanggung jawab lain 7. Exercising authority, duties, and other responsibilities
yang terkait dengan fungsinya. related to their functions.
8. Melakukan pemantauan dan evaluasi paling sedikit atas: 8. Conduct monitoring and evaluation at least on:
a. Evaluasi tentang kesesuaian antara kebijakan a. Evaluation of the alignment between risk
manajemen risiko dengan pelaksanaan kebijakan management policies and the implementation of
perusahaan; company policies.
b. Pelaksanaan rencana kerja dan tugas b. Implementation of the work plan and tasks of the
Komite Manajemen Risiko dan Satuan Kerja Risk Management Committee and Risk Management
Manajemen Risiko. Work Unit.
c. Pemantauan dan evaluasi pelaksanaan tugas komite c. Monitoring and evaluation of the implementation of
manajemen risiko dan satuan kerja manajemen risiko. the tasks of the risk management committee and risk
management work units.
d. Kecukupan proses identifikasi, pengukuran, d. Adequacy of the process of identification,
pemantauan, pengendalian dan sistem informasi measurement, monitoring, control, and risk
manajemen risiko. management information systems.
e. Kepatuhan Perusahaan terhadap Anggaran Dasar, e. The Company’s compliance with its Articles of
peraturan Otoritas Pengawas Bank serta peraturan Association, Bank Supervisory Authority regulations,
perundang-undangan lainnya yang terkait dengan and other laws and regulations related to risk
manajemen risiko. management.
9. Melakukan pemantauan dan penelaahan paling 9. Conduct monitoring and review at least on:
sedikit atas:
a. Laporan Profil Risiko. a. Risk Profile Report.
b. Laporan Tingkat Kesehatan. b. Health Status Report.
c. Laporan lainnya terkait dengan pengelolaan berbagai c. Other reports relate to the management of
jenis risiko yaitu Risiko Kredit, Risiko Pasar, Risiko various types of risk, namely Credit Risk, Market
Operasional, Risiko Likuiditas, Risiko Hukum, Risiko Risk, Operational Risk, Liquidity Risk, Legal
Kepatuhan, Risiko Reputasi, Risiko Stratejik. Risk, Compliance Risk, Reputational Risk, and
Strategic Risk.
d. Kebijakan umum serta kewajiban lainnya yang d. General policies and other obligations required
diwajibkan Regulator untuk disampaikan kepada by the Regulator to be submitted to the Board of
Dewan Komisaris oleh Direksi. Commissioners by the Board of Directors.
10. Memberikan rekomendasi kepada Dewan Komisaris 10. Provide recommendations to the Board of
paling sedikit atas: Commissioners at least on:
a. Hal-hal yang dapat mendukung peningkatan a. Things that can support the improvement of risk
efektivitas pelaksanaan manajemen risiko di management effectiveness in the Company.
Perusahaan.
b. Kesesuaian antara kebijakan manajemen risiko b. The alignment between the Company’s risk
Perusahaan dengan pelaksanaan kebijakan tersebut management policies and the implementation of
untuk memastikan bahwa Perusahaan telah those policies to ensure that the Company has
mengelola risiko-risiko secara memadai. managed risks adequately.
c. Pelaksanaan rencana kerja dan tugas Komite c. Implementation of the work plan and tasks of the Risk
Manajemen Risiko Satuan Kerja Manajemen Risiko. Management Committee of the Risk Management
Work Unit.
11. Melakukan pertemuan secara berkala dengan unit-unit 11. Conduct regular meetings with relevant work units to
kerja terkait guna membahas hal-hal yang berada dalam discuss matters within the scope of supervision.
lingkup pengawasannya.
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12. Melaporkan hasil pemantauan dan penelaahan secara 12. Reporting monitoring and review results on a regular
berkala, serta memberi masukan atas hal-hal yang perlu basis, as well as providing input on matters that require
menjadi perhatian Dewan Komisaris. the attention of the Board of Commissioners.
13. Menyusun Pedoman dan Tata Tertib Kerja Komite 13. Developing guidelines and rules of procedure for the
Pemantau Risiko dan melakukan reviu sesuai kebutuhan Risk Monitoring Committee and conducting reviews as
paling kurang 3 (tiga) tahun sekali. needed at least once every three (3) years.
14. Ketua Komite Pemantau Risiko bertugas dan 14. The Chair of the Risk Monitoring Committee is tasked
bertanggung jawab untuk melakukan koordinasi atas with and responsible for coordinating all activities of the
seluruh kegiatan Komite untuk memenuhi tujuan Komite Committee to fulfill the objectives of the Committee in
sesuai dengan pembentukannya. accordance with its establishment.
15. Ketua dan anggota Komite Pemantau Risiko 15. The chairperson and members of the Risk Monitoring
bertanggung jawab untuk hal–hal sebagai berikut: Committee are responsible for the following matters:
a. Menentukan jadwal rapat tahunan. a. Setting the annual meeting schedule.
b. Membuat laporan mengenai kegiatan Komite serta b. Prepare reports on the Committee’s activities and
hal-hal yang dirasakan perlu untuk menjadi perhatian matters deemed necessary for the attention of the
Dewan Komisaris. Board of Commissioners.
c. Membuat Self Assessment mengenai efektivitas dari c. Conducting a self-assessment of the effectiveness of
kegiatan Komite. the Committee’s activities.
d. Menunjuk anggota Komite Pemantau Risiko non d. Appointing members of the Risk Monitoring
Dewan Komisaris atau menunjuk pihak ketiga lainnya Committee who are not members of the Board of
sebagai sekretaris Komite untuk mencatat Rapat Commissioners or appointing other third parties as
Komite dan membuat Risalah Rapat Komite. secretaries of the Committee to record Committee
Meetings and prepare Minutes of Committee
Meetings.
e. Menghadiri rapat. e. Attending a meeting.
f. Berperan aktif dan memberikan kontribusinya dalam f. Play an active role and contribute to every Committee
setiap kegiatan Rapat Komite. Meeting activity.
Penilaian Kinerja Komite Pemantau Risiko
Performance Assessment of Risk Monitoring Committee
Sepanjang tahun 2025, Dewan Komisaris menyatakan Throughout 2025, the Board of Commissioners stated
bahwa Komite Pemantau Risiko telah menjalankan fungsi that the Risk Monitoring Committee had performed its
serta melaksanakan tugas dan tanggung jawabnya secara functions and carried out its duties and responsibilities
efektif dan profesional. Selama tahun berjalan, Komite effectively and professionally. During the year, the Risk
Pemantau Risiko telah menyelenggarakan 4 (empat) Monitoring Committee held 4 (four) meetings to discuss
rapat untuk membahas berbagai isu risiko yang relevan various risk issues relevant to the Company’s operations
dengan operasional dan strategi Perusahaan. Komite juga and strategy. The Committee also conducted an in-depth
melakukan peninjauan mendalam terhadap risiko yang ada review of existing risks and provided recommendations,
dan memberikan rekomendasi, yang kemudian dijadikan which were then used as a key reference by the Board
acuan utama oleh Dewan Komisaris dalam menetapkan of Commissioners in making strategic decisions for the
keputusan strategis Perusahaan. Company.
Remunerasi Anggota Komite Pemantau Risiko
Remuneration of Risk Monitoring Committee Members
Remunerasi yang ditetapkan terhadap anggota Komite Remuneration determined for members of the Risk
Pemantau Risiko yang berasal dari Dewan Komisaris Monitoring Committee who are also members of the Board
merupakan bagian dari paket honorarium Dewan of Commissioners is part of the Board of Commissioners’
Komisaris, sehingga tidak ada pembayaran tambahan bagi honorarium package, so there is no additional payment
anggota yang juga menjabat sebagai Ketua atau anggota for members who also serve as Chair or members of
Komite. Hal ini dilakukan untuk menjaga konsistensi tata the Committee. This is done to maintain consistency in
kelola dan memastikan transparansi dalam pemberian governance and ensure transparency in the provision of
remunerasi. Sementara itu, bagi anggota Komite yang remuneration. Meanwhile, for Committee members who
berasal dari pihak independen (non-komisaris), Dewan are independent parties (non-commissioners), the Board
Komisaris menetapkan besaran remunerasi dengan batas of Commissioners sets the amount of remuneration with a
maksimal 20% dari gaji Direktur Utama, disesuaikan maximum limit of 20% of the President Director’s salary,
dengan tanggung jawab, peran, dan kontribusi yang adjusted to the responsibilities, roles, and contributions
diberikan dalam mendukung fungsi pengawasan risiko di made in supporting the risk oversight function in the
Perusahaan. Company.
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Pengembangan Kompetensi Komite Pemantau Risiko
Competency Development of Risk Monitoring Committee
Hingga akhir tahun 2025, Komite Pemantau Risiko telah By the end of 2025, the Risk Monitoring Committee has
meningkatkan kompetensi anggotanya melalui berbagai improved the competence of its members through various
program, termasuk pelatihan dan pendidikan. Informasi programs, including training and education. More detailed
lebih rinci mengenai program pelatihan dan pengembangan information on the training and competency development
kompetensi anggota Komite Pemantau Risiko disajikan programs for members of the Risk Monitoring Committee
pada Bab Tinjauan Unit Pendukung Bisnis (TUPB), bagian is presented in the Business Support Unit Review (TUPB)
Pengembangan Kompetensi Komite Pemantau Risiko, chapter, under Risk Monitoring Committee Competency
dalam Laporan Tahunan dan Keberlanjutan ini. Development, in this Annual and Sustainability Report.
Organ Pendukung Direksi
Supporting Organs of the Board of Directors
Komite Manajemen Aset Liabilitas (ALCO)
Asset Liability Management Committee (ALCO)
Komite Manajemen Aset dan Liabilitas (ALCO) berfungsi The Asset and Liability Management Committee (ALCO)
sebagai organ di bawah Direksi untuk mendukung functions as an organ under the Board of Directors to
pelaksanaan Asset Liability Management (ALMA) secara support the effective implementation of Asset Liability
efektif. Komite ini bertugas mengawasi dan mengendalikan Management (ALMA). This committee is tasked with
risiko suku bunga, risiko nilai tukar, serta risiko likuiditas, supervising and controlling interest rate risk, exchange
sehingga manajemen aset dan liabilitas Perusahaan dapat rate risk, and liquidity risk, so that the Company’s asset
berjalan optimal. Dalam menjalankan tugasnya, Komite and liability management can run optimally. In carrying
ALCO bertanggung jawab langsung kepada Direktur out its duties, the ALCO Committee reports directly to
Utama, sehingga setiap rekomendasi dan keputusan dapat the President Director, so that every recommendation and
segera digunakan sebagai dasar pengambilan keputusan decision can be immediately used as a basis for strategic
strategis di tingkat Direksi. decision-making at the Board of Directors level.
Tugas dan Tanggung Jawab Komite ALCO
Duties and Responsibilities of the ALCO
Komite ALCO memiliki tugas dan tanggung jawab sebagai Duties and responsibilities of ALCO are as follows:
berikut:
1. Mengkaji kebijakan Perusahaan mengenai ALMA untuk 1. Review the Company’s policy on ALMA to monitor,
memantau, mengelola, dan mengendalikan risiko yang manage and control risks which include:
meliputi:
• Risiko suku bunga struktural; dan • Structural interest rate risk;
• Risiko likuiditas dan pendanaan. • Liquidity and funding risks.
2. Memantau dan mengelola risiko secara konsisten 2. Monitor and manage risks consistently based on the
dengan berpedoman pada kebijakan Perusahaan; Company’s policies;
3. Melakukan analisis terhadap eksposur neraca 3. Analyze the Company’s balance sheet exposure;
Perusahaan;
4. Memastikan kepatuhan terhadap peraturan perundang- 4. Ensure compliance with applicable laws and regulations;
undangan yang berlaku;
5. Mengawasi dan mendukung penetapan pricing suatu 5. Oversee and support the pricing of the Company’s
produk Perusahaan; dan products;
6. Berbagi informasi pergerakan suku bunga pasar kepada 6. Share information on market interest rate movements
Divisi/Bagian/Desk terkait untuk tujuan penyaluran to the relevant Division/Section/Desk for lending/
kredit/pembiayaan. financing purposes.
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Susunan Keanggotaan Komite ALCO
ALCO Committee Composition
Dalam menyusun keanggotaan Komite Produk, BRI In forming the Product Committee membership, BRI
Finance merujuk pada Surat Keputusan Nomor S. 03-DIR/ Finance refers to Decree Number S. 03-DIR/HRD/03/2022
HRD/03/2022 tentang Pembentukan Komite ALCO (Asset concerning the Establishment of the ALCO (Asset &
& Liabilities Committee). Berdasarkan keputusan tersebut, Liabilities Committee). Based on this decree, the ALCO
keanggotaan Komite ALCO terdiri dari seluruh Direksi dan Committee membership consists of all Directors and
Kepala Divisi atau/Desk yang bidang kerjanya berkaitan Division Heads or Desks whose work fields are related as
sebagai berikut: follows:
Struktur Keanggotaan Jabatan
Membership Structure Position
Direktur Utama Ketua Komite ALCO
President Director Head of ALCO
Direktur Bisnis Anggota Komite ALCO
Business Director Member of ALCO
Direktur Manajemen Risiko Anggota Komite ALCO
Risk Management Director Member of ALCO
Direktur Operasional Anggota Komite ALCO
Operations Director Member of ALCO
Kepala Divisi Keuangan Anggota Komite ALCO
Head of Finance Division Member of ALCO
Kepala Divisi Pembiayaan Komersial Anggota Komite ALCO
Head of Commercial Financing Division Member of ALCO
Wakil Kepala Divisi Pembiayaan Komersial Anggota Komite ALCO
Deputy Head of Commercial Financing Division Member of ALCO
Wakil Kepala Divisi Pembiayaan Konsumer Anggota Komite ALCO
Deputy Head of Consumer Finance Division Member of ALCO
Kepala Divisi Manajemen Risiko Anggota Komite ALCO
Head of Risk Management Division Member of ALCO
Kepala Bagian Treasury Anggota Komite ALCO
Head of Treasury Member of ALCO
Kepala Bagian Manajemen Risiko Anggota Komite ALCO
Head of Risk Management Member of ALCO
Profil Ketua Komite ALCO
Profile of ALCO Head
Direktur Utama BRI Finance ditunjuk untuk menduduki The President Director of BRI Finance was appointed to the
posisi Ketua Komite ALCO. Profil lengkap Ketua Komite position of Chair of the ALCO Committee. The complete
ALCO dapat ditemukan pada Bab Profil Perusahaan, profile of the Chair of the ALCO Committee can be found in
bagian Profil Direksi, dalam Laporan Tahunan dan the Company Profile chapter, under the Board of Directors
Keberlanjutan ini. profile, in this Annual and Sustainability Report.
Rapat Komite ALCO
ALCO Committee Meetings
Hingga 31 Desember 2025, Komite ALCO telah As of December 31, 2025, the ALCO Committee has held 12
melaksanakan rapat komite sebanyak 12 (dua belas) kali (twelve) meetings. Information regarding the frequency of
rapat. Informasi terkait frekuensi kehadiran dan agenda attendance and the agenda of ALCO Committee meetings
rapat Komite ALCO adalah sebagai berikut: is as follows:
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Rapat Komite ALCO
ALCO Committee Meetings
Tanggal Agenda Peserta Rapat
No
Date Agenda Meeting Participants
1 13 Januari 2025 1. Pembaruan ALCO Desember 2024 Kuorum
January 13, 2025 Update ALCO December, 2024 Quorum
2. Pembaruan Ekonomi & Pasar
Economic & Market Update
3. Pengelolaan Neraca
Balance Sheet Management
4. Imbal Hasil yang Diperlukan
Required Yield
2 10 Februari 2025 1. Pembaruan ALCO Januari 2025 Kuorum
February 10, 2025 Update ALCO January, 2025 Quorum
2. Pembaruan Ekonomi & Pasar
Economic & Market Update
3. Pengelolaan Neraca dan Pembiayaan
Balance Sheet Management & Funding
4. Imbal Hasil yang Diperlukan
Required Yield
3 10 Maret 2025 1. Pembaruan ALCO Februari 2025 Kuorum
March 10, 2025 Update ALCO February, 2025 Quorum
2. Pembaruan Ekonomi & Pasar
Economic & Market Update
3. Pengelolaan Neraca dan Pembiayaan
Balance Sheet Management & Funding
4. Imbal Hasil yang Diperlukan
Required Yield
4 9 April 2025 1. Pembaruan ALCO Maret 2025 Kuorum
April 9, 2025 Update ALCO March, 2025 Quorum
2. Pembaruan Ekonomi & Pasar
Economic & Market Update
3. Pengelolaan Neraca dan Pembiayaan
Balance Sheet Management & Funding
4. Imbal Hasil yang Diperlukan
Required Yield
5 14 & 20 Mei 2025 1. Pembaruan ALCO April 2025 Kuorum
May 14 & 20, 2025 Update ALCO April, 2025 Quorum
2. Pembaruan Ekonomi & Pasar
Economic & Market Update
3. Pengelolaan Neraca dan Pembiayaan
Balance Sheet Management & Funding
4. Imbal Hasil yang Diperlukan
Required Yield
6 12 Juni 2025 1. Pembaruan ALCO Mei 2025 Kuorum
June 12, 2025 Update ALCO May, 2025 Quorum
2. Pembaruan Ekonomi & Pasar
Economic & Market Update
3. Pengelolaan Neraca dan Pembiayaan
Balance Sheet Management & Funding
4. Imbal Hasil yang Diperlukan
Required Yield
7 15 Juli 2025 1. Pembaruan ALCO Juni 2025 Kuorum
July 15, 2025 Update ALCO June, 2025 Quorum
2. Pembaruan Ekonomi & Pasar
Economic & Market Update
3. Pengelolaan Neraca dan Pembiayaan
Balance Sheet Management & Funding
4. Imbal Hasil yang Diperlukan
Required Yield
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Tanggal Agenda Peserta Rapat
No
Date Agenda Meeting Participants
8 11 Agustus 2025 1. Pembaruan ALCO Juli 2025 Kuorum
August 11, 2025 Update ALCO July, 2025 Quorum
2. Segmen Keuntungan
Profitability Segment
3. Evaluasi Imbal Hasil yang Diperlukan dan Imbal Hasil yang
Dibayarkan pada Juli 2025
Evaluasi Required Yield dan Actual Yield Disburse Juli 2025
4. Arus Kas dan Pendanaan pada Agustus 2025
Cash Flow and Funding in August 2025
9 10 September 2025 1. Pembaruan ALCO Agustus 2025 Kuorum
September 10, 2025 Update ALCO August, 2025 Quorum
2. Kinerja Keuangan
Financial Performance
3. Evaluasi Imbal Hasil yang Diperlukan dan Imbal Hasil yang
Dibayarkan pada Agustus 2025
Evaluation of Required Returns and Returns Paid in
August 2025
4. Arus Kas dan Pendanaan pada September 2025
Cash Flow and Funding in September 2025
10 10 Oktober 2025 1. Evaluasi Produksi yang Diperlukan untuk September dan Kuorum
October 10, 2025 Penetapan Produksi yang Diperlukan Quorum
Required Production Evaluation for September and
Required Production Determination
2. Arus Kas dan Pendanaan untuk Oktober 2025
Cash Flow and Funding for October 2025
11 3 November 2025 1. Arus Kas dan Pendanaan November 2025 Kuorum
November 3, 2025 Cash Flow and Funding November 2025 Quorum
2. Imbal Hasil yang Diperlukan November 2025
Required Return November 2025
12 8 Desember 2025 Pendanaan November dan Proyeksi Pendanaan Desember Kuorum
December 8, 2025 2025 Quorum
November Funding and December 2025 Funding Projections
Pelaksanaan Kegiatan Komite ALCO
Implementation of ALCO Activities
Setiap laporan yang disampaikan kepada Direksi disusun Each report submitted to the Board of Directors is
secara sistematis dan terdokumentasi dengan rapi, systematically prepared and neatly documented, thereby
sehingga menunjang Direksi dalam meninjau serta supporting the Board of Directors in reviewing and
mengevaluasi kepatuhan Perusahaan terhadap batas limit evaluating the Company’s compliance with applicable
yang berlaku. Hingga 31 Desember 2025, Komite ALCO limits. As of December 31, 2025, the ALCO Committee has
telah menyampaikan laporan-laporan sebagai berikut: submitted the following reports:
1. Risalah rapat Komite ALCO, termasuk risalah rapat 1. Minutes of ALCO Committee meetings, including
periode sebelumnya; minutes of previous meetings;
2. Laporan analisis likuiditas, terutama analisis sumber dan 2. Liquidity analysis report, especially analysis of sources
penggunaan dana; dan and uses of funds; and
3. Laporan data penetapan harga yang merefleksikan 3. Pricing data reports that reflect the price or cost of a
harga atau biaya dari suatu produk. product.
Pengembangan Kompetensi Komite ALCO
Competency Development of ALCO
Pada tahun 2025, Komite ALCO telah memperkuat By 2025, the ALCO Committee has strengthened the
kompetensi anggotanya melalui berbagai program, competencies of its members through various programs,
termasuk pelatihan dan pendidikan. Informasi lebih rinci including training and education. More detailed information
mengenai program pengembangan kompetensi Komite on the ALCO Committee’s competency development
ALCO disajikan pada Bab Tinjauan Unit Pendukung Bisnis program is presented in the Business Support Unit Review
(TUPB), bagian Pengembangan Kompetensi Komite ALCO, (TUPB) chapter, under ALCO Committee Competency
dalam Laporan Tahunan dan Keberlanjutan ini. Development, in this Annual and Sustainability Report.
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Tata Kelola Perusahaan
Corporate Governance
Komite Pembiayaan
Financing Committee
Komite Pembiayaan merupakan organ yang berada di The Financing Committee is an organ under the Board of
bawah Direksi dan memiliki peran untuk menjamin proses Directors and has the role of ensuring that the financing
pemberian pembiayaan berjalan secara efektif serta process runs effectively and sustainably. In carrying out
berkelanjutan. Dalam melaksanakan tugasnya, Komite its duties, the Financing Committee assists the Board of
Pembiayaan membantu Direksi dengan menelaah dan/atau Directors by reviewing and/or making decisions related to
mengambil keputusan terkait permohonan pembiayaan financing requests in accordance with the limits and types
sesuai batas jumlah dan jenis yang telah ditentukan oleh determined by the Board of Directors.
Direksi.
Tugas dan Tanggung Jawab Komite Pembiayaan
Duties and Responsibilities of the Financing Committee
Komite Pembiayaan memiliki tugas dan tanggung jawab Duties and responsibilities of Financing Committee are as
sebagai berikut: follows:
1. Mengadakan rapat Komite Pembiayaan untuk setiap 1. Hold a Financing Committee meeting for each Financing
pengajuan aplikasi kredit sesuai dengan ketentuan dan application submission following applicable provisions
prosedur yang berlaku; and procedures;
2. Menjaga agar eksposur pembiayaan setiap debitur 2. Maintain so that each debtor’s financing exposure is
berada dalam limit tertentu yang ditetapkan di within certain limits specified in the financing policy; and
kebijakan pembiayaan; dan
3. Memantau dan meninjau secara berkala kemampuan 3. Regularly monitor and review the repayment capacity
bayar seluruh debitur, serta melakukan analisis deteksi of all debtors, as well as carry out early detection
dini atas pembiayaan yang berpotensi menjadi kredit financing analysis that has the potential to become
bermasalah. problematic credit.
Susunan Keanggotaan Komite Pembiayaan
Composition of the Financing Committee
Berdasarkan Surat Edaran Nomor SE.PDO.135/CBO- Based on Circular Letter Number SE.PDO.135/CBO-
1.0/09/2022 mengenai Putusan Delegasi Wewenang 1.0/09/2022 regarding the Financing Authority Delegation
Pembiayaan (PDWP) PT BRI Multifinance Indonesia, Decision (PDWP) of PT BRI Multifinance Indonesia, BRI
BRI Finance menetapkan susunan anggota Komite Finance has determined the composition of the Financing
Pembiayaan. Keanggotaan Komite ini terdiri dari seluruh Committee. The membership of this Committee consists of
anggota Direksi serta Kepala Divisi atau Desk yang all members of the Board of Directors and Division or Desk
memiliki bidang kerja terkait, sebagai berikut: Heads whose work is related to this field, as follows:
Nama Jabatan
Name Position
Direktur Utama Ketua Komite Pembiayaan
President Director Head of Financing Committee
Direktur Bisnis Ketua Pengganti merangkap Anggota Komite
Business Director Acting Chairperson and Committee Member
Direktur Manajemen Risiko Anggota Tetap Komite Pembiayaan
Risk Management Director Permanent Member of the Financing Committee
Direktur Operasional Anggota Tetap Komite Pembiayaan
Operations Director Permanent Member of the Financing Committee
Kepala Divisi Pembiayaan Konsumer Anggota Tidak Tetap Komite Pembiayaan
Head of Consumer Financing Division Non-Permanent Member of the Financing Committee
Wakil Kepala Divisi Pembiayaan Konsumer Anggota Tidak Tetap Komite Pembiayaan
Deputy Head of Consumer Finance Division Non-Permanent Member of the Financing Committee
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Nama Jabatan
Name Position
Kepala Divisi Pembiayaan Komersial Anggota Tidak Tetap Komite Pembiayaan
Head of Commercial Financing Division Non-Permanent Member of the Financing Committee
Wakil Kepala Divisi Pembiayaan Komersial Anggota Tidak Tetap Komite Pembiayaan
Deputy Head of Commercial Financing Division Non-Permanent Member of the Financing Committee
Pemimpin Cabang Anggota Tidak Tetap Komite Pembiayaan
Branch Office Manager Non-Permanent Member of the Financing Committee
Catatan/ Note:
Kehadiran Direksi dan Anggota Tidak Tetap lainnya diperlukan hanya jika terdapat agenda persetujuan pembiayaan sesuai dengan pedoman yang ditetapkan
Perusahaan.
The presence of the Board of Directors and other Non-Permanent Members is required only if there is a financing approval agenda in accordance with the
guidelines set by the Company.
Profil Ketua Komite Pembiayaan
Profile of Financing Committee Head
BRI Finance menunjuk Direktur Utama sebagai Ketua BRI Finance appointed the President Director as Chair of
Komite Pembiayaan. Profil lengkap Ketua Komite the Financing Committee. The complete profile of the Chair
Pembiayaan dapat dilihat pada Bab Profil Perusahaan, of the Financing Committee can be found in the Company
bagian Profil Direksi, dalam Laporan Tahunan dan Profile chapter, under the Board of Directors profile, in this
Keberlanjutan ini. Annual and Sustainability Report.
Rapat Komite Pembiayaan
Financing Committee Meetings
Hingga akhir tahun 2025, Komite Pembiayaan telah By the end of 2025, the Financing Committee will have
melaksanakan rapat komite sebanyak 48 (empat puluh held 48 (forty-eight) meetings. Information regarding the
delapan) kali rapat. Informasi terkait frekuensi kehadiran frequency of attendance and the agenda of the Financing
dan agenda rapat Komite Pembiayaan adalah sebagai Committee meetings is as follows:
berikut:
Agenda Rapat Komite Pembiayaan
Financing Committee Meeting Agenda
Tanggal Agenda Peserta Rapat
No
Date Agenda Meeting Participants
1 3 Januari 2025 Persetujuan Pembiayaan Investasi PT Tri Putra Erguna Kuorum
January 3, 2025 Investment Financing Approval for PT Tri Putra Erguna Quorum
2 20 Januari 2025 Persetujuan Pembiayaan Investasi: Kuorum
January 20, 2025 Investment Financing Approval: Quorum
1. PT Karya Mitra Tehnik
2. PT Sumber Urip Sejati
3 21 Januari 2025 Persetujuan Pembiayaan Investasi: Kuorum
January 21, 2025 Investment Financing Approval: Quorum
1. PT Manora Prima Sejati
2. PT Sarana Baja Perkasa
4 3 Februari 2025 Persetujuan Pembiayaan Investasi: Kuorum
February 3, 2025 Investment Financing Approval: Quorum
1. PT Nitra Majapahit
2. PT Tenera Sergai Perkasa
3. PT SHA Solo
4. Koperasi Swakarya BRI
5 13 Februari 2025 Persetujuan Pembiayaan Investasi CV Setia Hasil Alam Kuorum
February 13, 2025 Investment Financing Approval for CV Setia Hasil Alam Quorum
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Agenda Peserta Rapat
No
Date Agenda Meeting Participants
6 20 Februari 2025 Persetujuan Pembiayaan Investasi: Kuorum
February 20, 2025 Investment Financing Approval: Quorum
1. PT Kasih Investama
2. PT Husni Tamrin Kerinci
7 21 Februari 2025 Persetujuan Pembiayaan Investasi: Kuorum
February 21, 2025 Investment Financing Approval: Quorum
1. PT Mutiara Trijaya Sentosa
8 28 Februari 2025 Persetujuan Pembiayaan Modal Kerja: Kuorum
February 28, 2025 Working Capital Financing Approval: Quorum
1. PT Panca Duta Prakarsa
9 4 Maret 2025 Persetujuan Pembiayaan Investasi CV Energy Baru Riau Kuorum
March 4, 2025 Investment Financing Approval for CV Energy Baru Riau Quorum
10 13 Maret 2025 Persetujuan Pembiayaan Investasi: Kuorum
March 13, 2025 Investment Financing Approval: Quorum
1. PT Berkat Alam Cemerlang
2. PT Balok Anugerah Perkasa
11 8 April 2025 Persetujuan Pembiayaan Investasi: Kuorum
April 8, 2025 Investment Financing Approval: Quorum
1. PT Gunung Harta
2. PT Vinasti Jaya Mandiri
12 21 April 2025 Persetujuan Pembiayaan Investasi PT Kirana Sakti Kuorum
April 21, 2025 Komputindo Quorum
Investment Financing Approval for PT Kirana Sakti
Komputindo
13 25 April 2025 Persetujuan Pembiayaan Investasi: Kuorum
April 25, 2025 Investment Financing Approval: Quorum
1. PT Saainti Kreasi Teknik
2. PT Sawit Sumbermas Sarana Tbk dan Entitas Anak/
and Subsidiaries:
• PT Kalimantan Sawit Abadi
• PT Tanjung Sawit Abadi
• PT Sawit Multi Utama
• PT Mitra Mendawai Sejati
• PT Mirza Pratama Putra
• PT Menteng Kencana Mas
14 28 April 2025 Persetujuan Pembiayaan Investasi: Kuorum
April 28, 2025 Investment Financing Approval: Quorum
1. PT Paramitra Jaya Konstruksi
2. CV Metha Jaya Teknik
15 30 April 2025 Persetujuan Pembiayaan Investasi: Kuorum
April 30, 2025 Investment Financing Approval: Quorum
1. PT Hutama Cahaya Langgeng
16 8 Mei 2025 Persetujuan Pembiayaan Investasi Kuorum
May 8, 2025 Investment Financing Approval: Quorum
1. PT Berlian Nusantara Perkasa
17 19 Mei 2025 Persetujuan Pembiayaan Investasi: Kuorum
May 19, 2025 Investment Financing Approval: Quorum
1. PT Harrindo Asia Persada
18 2 Juni 2025 Persetujuan Pembiayaan Investasi: Kuorum
June 2, 2025 Investment Financing Approval: Quorum
1. PT Parama Agro Sejati
19 5 Juni 2025 Persetujuan Pembiayaan Investasi: Kuorum
June 5, 2025 Investment Financing Approval: Quorum
1. PT Megaduta Artha Megah
20 12 Juni 2025 Persetujuan Pembiayaan Investasi: Kuorum
June 12, 2025 Investment Financing Approval: Quorum
1. PT Bangun Karya Persada
2. PT Gemilang Prima Utama
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Tanggal Agenda Peserta Rapat
No
Date Agenda Meeting Participants
21 19 Juni 2025 Persetujuan Pembiayaan Investasi: Kuorum
June 19, 2025 Investment Financing Approval: Quorum
1. PT Samira Makmur Sejahtera
2. Kobexindo Rental Nusantara
22 26 Juni 2025 Persetujuan Pembiayaan Investasi: Kuorum
June 26, 2025 Investment Financing Approval: Quorum
1. PT Karlin Mastrindo
2. PT Global Energi Lestari
23 24 Juli 2025 Persetujuan Pembiayaan Investasi: Kuorum
July 24, 2025 Investment Financing Approval: Quorum
1. PT Ganda Parade Arthanami
2. PT Karya Mitra Tehnik
24 31 Juli 2025 Persetujuan Pembiayaan Investasi: Kuorum
July 31, 2025 Investment Financing Approval: Quorum
1. PT Arona Teluk Tomini
2. PT Mitra Prima Anugerah
25 6 Agustus 2025 Persetujuan Pembiayaan Investasi: Kuorum
August 6, 2025 Investment Financing Approval: Quorum
1. PT Global Papua Abadi
26 12 Agustus 2025 Persetujuan Pembiayaan Investasi: Kuorum
August 12, 2025 Investment Financing Approval: Quorum
1. PT Inti Solusi Sukses
2. PT Asuka Engineering Indonesia
27 21 Agustus 2025 Persetujuan Pembiayaan Investasi: Kuorum
August 21, 2025 Investment Financing Approval: Quorum
1. PT Emitraco Transportasi Mandiri
28 26 Agustus 2025 Persetujuan Pembiayaan Investasi: Kuorum
August 26, 2025 Investment Financing Approval: Quorum
1. PT Sumber Urip Sejati
29 27 Agustus 2025 Persetujuan Pembiayaan Investasi: Kuorum
August 27, 2025 Investment Financing Approval: Quorum
1. PT Sura Raya Inti
30 29 Agustus 2025 Persetujuan Pembiayaan Investasi: Kuorum
August 29, 2025 Investment Financing Approval: Quorum
1. PT MNC Guna Usaha Indonesia
2. CV Gloria
31 9 September 2025 Persetujuan Pembiayaan Investasi: Kuorum
September 9, 2025 Investment Financing Approval: Quorum
1. PT Mutiara Forklift
32 12 September 2025 Persetujuan Pembiayaan Investasi: Kuorum
September 12, 2025 Investment Financing Approval: Quorum
1. PT Bank Rakyat Indonesia (Persero) Tbk
33 17 September 2025 Persetujuan Pembiayaan Investasi: Kuorum
September 17, 2025 Investment Financing Approval: Quorum
1. Gobel Dharma Sarana Karya
34 19 September 2025 Persetujuan Pembiayaan Investasi: Kuorum
September 19, 2025 Investment Financing Approval: Quorum
1. PT Taman Midi Anggun
2. PT Bringin Inti Teknologi
35 15 Oktober 2025 Persetujuan Pembiayaan Investasi: Kuorum
October 15, 2025 Investment Financing Approval: Quorum
1. PT Dwi Cahaya Jaya
36 17 Oktober 2025 Persetujuan Pembiayaan Investasi: Kuorum
October 17, 2025 Investment Financing Approval: Quorum
1. PT Subur Jaya Mandiri Bersama
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Agenda Peserta Rapat
No
Date Agenda Meeting Participants
37 28 Oktober 2025 Persetujuan Pembiayaan Investasi: Kuorum
October 28, 2025 Investment Financing Approval: Quorum
1. PT Mitra Power Perkasa
2. PT Bahruny Plantation Company
38 29 Oktober 2025 Persetujuan Pembiayaan Investasi: Kuorum
October 29, 2025 Investment Financing Approval: Quorum
1. PT Berlian Nusantara Perkasa
39 7 November 2025 Persetujuan Pembiayaan Investasi: Kuorum
November 7, 2025 Investment Financing Approval: Quorum
1. PT Trimitra Wahana Sukses
40 11 November 2025 Persetujuan Pembiayaan Investasi: Kuorum
November 11, 2025 Investment Financing Approval: Quorum
1. PT Sisirau
2. PT Sinarjaya Intimperkasa
3. PT Pesona Indonesia Plywood Industri
4. PT Syukath Agro
Persetujuan Pembiayaan Modal Kerja
Working Capital Financing Approval
1. PT Rajawali Dwiputra Indonesia
2. PT Bringin Gigantara
41 20 November 2025 Persetujuan Pembiayaan Investasi: Kuorum
November 20, 2025 Investment Financing Approval: Quorum
1. PT Bima Nusa Internasional
42 25 November 2025 Persetujuan Pembiayaan Modal Kerja: Kuorum
November 25, 2025 Working Capital Financing Approval: Quorum
1. PT Megaduta Artha Megah
Persetujuan Pembiayaan Investasi:
Investment Financing Approval:
1. PT Sukses Mandiri Berkah
2. PT Kasih Investama
3. PT Megaduta Artha Megah
43 2 Desember 2025 Persetujuan Pembiayaan Investasi: Kuorum
December 2, 2025 Investment Financing Approval: Quorum
1. PT Bina Rekayasa Anugrah
44 8 Desember 2025 Persetujuan Pembiayaan Investasi: Kuorum
December 8, 2025 Investment Financing Approval: Quorum
1. PT Karyasetya Mustikatama
45 9 Desember 2025 Persetujuan Pembiayaan Investasi: Kuorum
December 9, 2025 Investment Financing Approval: Quorum
1. PT Tri Putra Erguna
46 12 Desember 2025 Persetujuan Pembiayaan Modal Kerja: Kuorum
December 12, 2025 Working Capital Financing Approval: Quorum
1. PT Solusi Inti Sukses
47 18 Desember 2025 Persetujuan Pembiayaan Investasi: Kuorum
December 18, 2025 Investment Financing Approval: Quorum
1. PT Guna Teguh Abadi
48 24 Desember 2025 Persetujuan Pembiayaan Investasi: Kuorum
December 24, 2025 Investment Financing Approval: Quorum
1. PT Gemilang Prima Utama
2. PT Eca Indonesia
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Pelaksanaan Kegiatan Komite Pembiayaan
Implementation of Financing Committee Activities
Hingga 31 Desember 2025, Komite Pembiayaan As of December 31, 2025, the Corporate Finance Committee
Perusahaan telah melaksanakan berbagai kewajiban dan has carried out various obligations and functions, including:
fungsi, antara lain:
1. Menganalisa dan memutuskan pengajuan pembiayaan 1. Analyzing and deciding on funding applications in
sesuai dengan kewenangan; dan accordance with authority; and
2. Melakukan mitigasi risiko sebagai salah satu bentuk 2. Mitigating risks as a form of precautionary principle.
prinsip kehati-hatian.
Pengembangan Kompetensi Komite Pembiayaan
Competency Development for Financing Committee
Hingga 31 Desember 2025, Komite Pembiayaan telah Until December 31, 2025, the Financing Committee has
memperkuat kompetensi anggotanya melalui berbagai strengthened the competence of its members through
program, termasuk pelatihan dan pendidikan. Informasi various programs, including training and education.
lebih rinci mengenai program pengembangan kompetensi More detailed information on the Financing Committee’s
Komite Pembiayaan dapat ditemukan pada Bab Tinjauan competency development program can be found in the
Unit Pendukung Bisnis (TUPB), bagian Pengembangan Business Support Unit Review (TUPB) chapter, section on
Kompetensi Komite Pembiayaan, dalam Laporan Tahunan Financing Committee Competency Development, in this
dan Keberlanjutan ini. Annual and Sustainability Report.
Komite Pengarah Teknologi Informasi (TI)
Information Technology (IT) Steering Committee
Komite Pengarah Teknologi Informasi (TI) berperan The Information Technology (IT) Steering Committee acts
sebagai unit di bawah Direksi yang fokus pada as a unit under the Board of Directors that focuses on the
pengawasan dan evaluasi sistem teknologi informasi continuous monitoring and evaluation of the Company’s
Perusahaan secara berkesinambungan. Komite Pengarah information technology systems. The Technology Steering
Teknologi memberikan masukan dan rekomendasi Committee provides input and recommendations related
terkait pengembangan, implementasi, serta pengelolaan to the development, implementation, and management of
teknologi informasi, termasuk aspek sistem informasi information technology, including aspects of management
manajemen. Seluruh kegiatan dan keputusan Komite information systems. All activities and decisions of the
Pengarah Teknologi Informasi dijalankan dengan Information Technology Steering Committee are carried
pertanggungjawaban langsung kepada Direktur out with direct responsibility to the Operations Director,
Operasional, sehingga memastikan keselarasan antara thereby ensuring alignment between IT strategy and the
strategi TI dan kebutuhan operasional Perusahaan. Company’s operational needs.
Tugas dan Tanggung Jawab Komite Pengarah TI
Duties and Responsibilities of the IT Steering Committee
Dalam memberikan rekomendasi kepada Direksi, Komite In providing recommendations to the Board of Directors,
Pengarah TI bertanggung jawab memiliki tugas dan the IT Steering Committee is responsible for having the
tanggung jawab sebagai berikut: following duties and responsibilities:
1. Rencana pengembangan TI yang sejalan dengan 1. IT development plan in line with the company’s business
kegiatan usaha perusahaan; activities;
2. Perumusan kebijakan dan prosedur TI; 2. Formulation of IT policies and procedures;
3. Kesesuaian proyek TI yang disetujui dengan rencana 3. Conformity of approved IT projects with the IT
pengembangan TI; development plan;
4. Kesesuaian pelaksanaan proyek TI dengan proyek TI 4. Conformity of IT project implementation with approved
yang disetujui; IT projects;
5. Kesesuaian TI dengan kebutuhan sistem informasi 5. IT compatibility with the needs of management
manajemen serta kebutuhan kegiatan usaha information systems and the needs of the Company’s
perusahaan; business activities;
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Tata Kelola Perusahaan
Corporate Governance
6. Efektivitas mitigasi risiko atas investasi perusahaan pada 6. Effectiveness of risk mitigation for the company’s
bidang TI agar investasi tersebut memberikan kontribusi investment in IT so that the investment contributes to
terhadap pencapaian tujuan bisnis perusahaan; the achievement of the company’s business objectives;
7. Pemantauan atas kinerja TI dan upaya peningkatan 7. Monitoring of IT performance and efforts to improve IT
kinerja TI; performance;
8. Upaya penyelesaian berbagai masalah terkait TI; dan 8. Efforts to resolve various IT-related issues; and
9. Kecukupan dan alokasi sumber daya TI. 9. Adequacy and allocation of IT resources.
Susunan Keanggotaan Komite Pengarah TI
IT Steering Committee Composition
Berdasarkan Surat Keputusan Nomor S.003-DIR/ Based on Decree Number S.003-DIR/OPS/03/2022
OPS/03/2022 tentang Komite Pengarah Teknologi concerning the Information Technology (IT) Steering
Informasi (TI), BRI Finance menetapkan susunan anggota Committee, BRI Finance has determined the composition
Komite Pengarah Teknologi Informasi. Keanggotaan of the Information Technology Steering Committee. The
Komite tersebut terdiri dari pihak-pihak sebagai berikut: Committee consists of the following parties:
Nama Jabatan
Name Position
Direktur Operasional Ketua Komite Pengarah TI
Operations Director Head of IT Steering Committee
Direktur Utama Anggota Komite Pengarah TI
President Director Member of IT Steering Committee
Direktur Bisnis Anggota Komite Pengarah TI
Business Director Member of IT Steering Committee
Direktur Manajemen Risiko Anggota Komite Pengarah TI
Risk Management Director Member of IT Steering Committee
Kepala Divisi Teknologi Informasi Anggota Komite Pengarah TI
Head of Information Technology Division Member of IT Steering Committee
Pemimpin Satuan Kerja pengguna TI yang terkait Anggota Tidak Tetap Komite Pengarah TI
Head of the relevant IT User Work Unit Non-Permanent Member of the IT Steering Committee
Satuan Kerja Penyelenggara TI Sekretaris
IT Organizing Work Unit Secretary
Profil Komite Pengarah TI
Profile of IT Steering Committee BRI
Direktur Operasional BRI Finance ditugaskan untuk The Operations Director at BRI Finance has been appointed
memimpin sebagai Ketua Komite Pengarah Teknologi to lead as Chair of the Information Technology Steering
Informasi. Informasi lengkap mengenai profil Ketua Komite Committee. Complete information regarding the Chair’s
dapat dilihat pada Bab Profil Perusahaan, bagian Profil profile can be found in the Company Profile chapter,
Direksi, dalam Laporan Tahunan dan Keberlanjutan ini. under the Board of Directors section, in this Annual and
Penunjukan ini memastikan kepemimpinan Komite sejalan Sustainability Report. This appointment ensures that the
dengan strategi operasional dan pengelolaan sistem TI Committee’s leadership is aligned with the Company’s
Perusahaan. operational strategy and IT system management.
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Rapat Komite Pengarah TI
IT Steering Committee Meeting
Di tahun 2025, Komite Pengarah Teknologi Informasi In 2025, the Information Technology Steering Committee
melaksanakan 1 (satu) kali rapat Informasi terkait frekuensi held 1 (one) meeting. Information regarding the frequency
kehadiran dan agenda rapat Komite Pengarah Teknologi of attendance and the agenda of the Information
Informasi adalah sebagai berikut: Technology Steering Committee meetings is as follows:
Agenda Rapat Komite Pengarah TI
IT Steering Committee Meeting Agenda
Tanggal Agenda Peserta Rapat
No
Date Agenda Meeting Participants
Tinjauan Manajemen atas Keamanan Informasi,
Keamanan Siber, dan Perlindungan Privasi ISO/IEC
3 September 2025 Kuorum
1 27001:2022
September 3, 2025 Quorum
Management Review Information Security, Cyber
Security and Privacy Protection ISO/IEC 27001:2022
Pelaksanaan Kegiatan Komite Pengarah TI
Implementation of IT Steering Committee Activities
Hingga Per 31 Desember 2025, Komite Pengarah Teknologi As of December 31, 2025, the Company’s Information
Informasi Perusahaan telah menjalankan tugas dan Technology Steering Committee has carried out its duties
tanggung jawabnya sebagai berikut: and responsibilities as follows:
1. Melakukan perencanaan dan pengembangan TI yang 1. Conduct IT planning and development in line with the
sejalan dengan kegiatan usaha perusahaan; Company’s business activities;
2. Merumuskan kebijakan dan prosedur TI; 2. Formulate IT policies and procedures;
3. Menyesuaikan proyek TI yang disetujui dengan rencana 3. Align approved IT projects with IT development plans;
pengembangan TI;
4. Menyesuaikan pelaksanaan proyek TI dengan proyek TI 4. Align IT project implementation with approved IT
yang disetujui; projects;
5. Menyesuaikan TI dengan kebutuhan sistem informasi 5. Adapt IT to the management information system needs
manajemen serta kebutuhan kegiatan usaha and the Company’s business activity needs;
perusahaan;
6. Melakukan review efektivitas mitigasi risiko atas 6. Review the risk mitigation effectiveness of company
investasi perusahaan pada bidang TI agar investasi investments in the IT sector so that these investments
tersebut memberikan kontribusi terhadap pencapaian contribute to achieving the Company’s business goals;
tujuan bisnis perusahaan;
7. Melakukan pemantauan atas kinerja TI dan upaya 7. Monitor IT performance and efforts to improve IT
peningkatan kinerja TI; performance;
8. Mengupayakan penyelesaian berbagai masalah 8. Strive to resolve various IT-related problems; and
terkait TI; dan
9. Mengukur dan menindaklanjuti kecukupan dan alokasi 9. Measure and follow up on the adequacy and allocation
sumber daya TI. of IT resources.
Pengembangan Kompetensi Komite Pengarah TI
IT Steering Committee Competency Development
Sepanjang tahun 2025, Komite Pengarah Teknologi Throughout 2025, the Information Technology Steering
Informasi telah mengikuti berbagai program untuk Committee has participated in various programs to
memperkuat kompetensi anggotanya, termasuk melalui strengthen the competencies of its members, including
pelatihan dan pendidikan. Penjelasan lebih lengkap through training and education. A more detailed
mengenai program pengembangan kompetensi ini dapat explanation of this competency development program
dilihat pada Bab Tinjauan Unit Pendukung Bisnis (TUPB), can be found in the Business Support Unit Review (TUPB)
bagian Pengembangan Kompetensi Komite Pengarah chapter, section on Information Technology Steering
Teknologi Informasi, dalam Laporan Tahunan dan Committee Competency Development, in the Annual and
Keberlanjutan. Sustainability Report.
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Tata Kelola Perusahaan
Corporate Governance
Komite Manajemen Risiko
Risk Management Committee
Merujuk pada Peraturan Otoritas Jasa Keuangan No. Referring to Financial Services Authority Regulation
42 Tahun 2024 tentang Penerapan Manajemen Risiko No. 42 of 2024 concerning the Implementation of Risk
bagi Lembaga Pembiayaan, Perusahaan Modal Ventura, Management for Financing Institutions, Venture Capital
Lembaga Keuangan Mikro, dan Lembaga Jasa Keuangan Companies, Microfinance Institutions, and Other Financial
Lainnya, BRI Finance membentuk Komite Manajemen Services Institutions, BRI Finance established a Risk
Risiko sebagai organ di bawah Direksi. Komite Manajemen Management Committee as an organ under the Board of
Risiko memiliki tanggung jawab untuk mengawasi dan Directors. The Risk Management Committee is responsible
menilai sistem manajemen risiko, sekaligus memastikan for overseeing and assessing the risk management
manajemen menindaklanjuti temuan dan rekomendasi system, as well as ensuring that management follows up
dari auditor internal, auditor eksternal, maupun regulator on findings and recommendations from internal auditors,
secara tepat dan efisien. Seluruh kewenangan dan external auditors, and regulators in an appropriate and
fungsi Komite Manajemen Risiko dilaksanakan dengan efficient manner. All authorities and functions of the Risk
pertanggungjawaban langsung kepada Direktur Management Committee are carried out under the direct
Manajemen Risiko. responsibility of the Risk Management Director.
Tugas dan Tanggung Jawab Komite Manajemen Risiko
Duties and Responsibilities of the Risk Management Committee
Komite Manajemen Risiko memiliki tugas dan tanggung Duties and responsibilities of the Risk Management
jawab sebagai berikut: Committee are as follows:
1. Menyusun kebijakan, strategi, dan pedoman penerapan 1. Develop policies, strategies, and guidelines for the
manajemen risiko serta perubahannya; implementation of risk management and its changes;
2. Mengevaluasi eksposur risiko serta dampaknya 2. Evaluate risk exposures and their impact on the
terhadap keuangan dan nilai Perusahaan; Company’s finances and value;
3. Memantau profil risiko dan pengelolaan seluruh risiko 3. Monitor the risk profile and management of all risks in
dalam rangka penetapan risk appetite dan risk limit; order to determine risk appetite and risk limits;
4. Melakukan perbaikan atau penyempurnaan penerapan 4. Make improvements or refinements to the
manajemen risiko secara berkala maupun insidental, implementation of risk management periodically or
sebagai tindak lanjut adanya perubahan kondisi incidentally, as a follow-up to changes in the Company’s
eksternal dan internal Perusahaan yang mempengaruhi external and internal conditions that affect the
kecukupan permodalan, profil risiko Perusahaan, dan adequacy of capital, the Company’s risk profile, and the
profit Perusahaan; dan Company’s profits;
5. Melakukan penilaian dan penetapan atas hal-hal 5. Assess and determine matters relating to business
yang berkaitan dengan keputusan-keputusan bisnis decisions that deviate from procedures (irregularities),
yang menyimpang dari prosedur (irregularities), which may cause risk exposure to exceed the limit
yang dapat menyebabkan eksposur risiko melampaui provisions.
ketetapan limit.
Susunan Keanggotaan Komite Manajemen Risiko
Risk Management Committee Composition
Berdasarkan Surat Keputusan No. S.002 DIR/MR/03/2022 Based on Decree No. S.002 DIR/MR/03/2022 concerning
mengenai Pembentukan Komite Manajemen Risiko PT BRI the Establishment of the Risk Management Committee of
Multifinance Indonesia, BRI Finance menetapkan susunan PT BRI Multifinance Indonesia, BRI Finance has determined
anggota Komite Kepatuhan. Keanggotaan Komite tersebut the composition of the Compliance Committee. The
terdiri dari: membership of the Committee consists of:
Nama Jabatan
Name Position
Direktur Manajemen Risiko Ketua Komite Manajemen Risiko
Risk Management Director Head of Risk Management Committee
Direktur Utama Anggota Tetap Komite Manajemen Risiko
President Director Permanent Member of the Risk Management Committee
Direktur Bisnis Anggota Tetap Komite Manajemen Risiko
Business Director Permanent Member of the Risk Management Committee
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Nama Jabatan
Name Position
Direktur Operasional Anggota Tetap Komite Manajemen Risiko
Operations Director Permanent Member of the Risk Management Committee
Kepala Divisi Manajemen Risiko Anggota Tetap Komite Manajemen Risiko
Head of Risk Management Division Permanent Member of the Risk Management Committee
Pejabat Eksekutif yang terkait dengan Komite Manajemen
Risiko Anggota Tidak Tetap Komite Manajemen Risiko
Executive Officers associated with the Risk Management Permanent Member of the Risk Management Committee
Committee
Satuan Kerja Manajemen Risiko (SKMR) Sekretaris
Risk Management Work Unit (SKMR) Secretary
Profil Komite Manajemen Risiko
Profile of Risk Management Committee
Direktur Manajemen Risiko BRI Finance ditunjuk untuk The Risk Management Director at BRI Finance has been
menduduki posisi Ketua Komite Manajemen Risiko. appointed to the position of Chair of the Risk Management
Informasi lengkap mengenai profil Ketua Komite dapat Committee. Complete information regarding the Chair’s
ditemukan pada Bab Profil Perusahaan, bagian Profil profile can be found in the Company Profile chapter,
Direksi, dalam Laporan Tahunan dan Keberlanjutan ini. under the Board of Directors section, in this Annual and
Sustainability Report.
Rapat Komite Manajemen Risiko
Risk Management Committee Meetings
Komite Manajemen Risiko mengadakan rapat secara The Risk Management Committee holds regular meetings
berkala sekurang-kurangnya 1 (satu) kali dalam 3 (tiga) at least once in 3 (three) months. Decisions in the Risk
bulan. Keputusan dalam Komite Manajemen Risiko Management Committee are determined based on
ditetapkan berdasarkan musyawarah untuk mufakat dan deliberation for consensus and are included in the minutes
dicantumkan dalam risalah rapat. Sepanjang tahun 2025, of the meeting. Throughout 2025, the Risk Management
Komite Manajemen Risiko telah melaksanakan rapat Committee has held 4 (four) committee meetings.
komite sebanyak 4 (empat) kali rapat. Informasi terkait Information on the frequency of attendance and agenda of
frekuensi kehadiran dan agenda rapat Komite Manajemen the Risk Management Committee meetings is as follows:
Risiko Adalah sebagai berikut:
Agenda Rapat Komite Manajemen Risiko
Risk Management Committee Meeting Agenda
Tanggal Agenda Peserta Rapat
No
Date Agenda Meeting Participants
1 23 April 2025 1. Progress Rencana Tindak Lanjut RMC Triwulan IV 2024 Kuorum
April 23, 2025 2. Profil Risiko dan Tingkat Kesehatan Triwulan I 2025 Quorum
3. Monitoring RAS Triwulan I 2025
4. Overview Risiko (Risiko Strategis, Risiko Kredit, Risiko
Operasional)
5. Rekomendasi & Putusan RMC
1. Progress of RMC Follow-up Plan for Fourth Quarter of 2024
2. Risk Profile and Health Rating for First Quarter of 2025
3. RAS Monitoring for First Quarter of 2025
4. Risk Summary (Strategic Risk, Credit Risk, Operational Risk)
5. RMC Recommendations and Decisions
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Agenda Peserta Rapat
No
Date Agenda Meeting Participants
2 23 Juli 2025 1. Progress Rencana Tindak Lanjut RMC Triwulan I 2024 Kuorum
July 23, 2025 2. Profil Risiko dan Tingkat Kesehatan Triwulan II 2025 Quorum
3. Monitoring RAS Triwulan II 2025
4. Monitoring Portofolio dan Overview Risiko Operasional
Triwulan II 2025
5. Stress Testing Triwulan II 2025
6. Rekomendasi & Putusan RMC
1. Progress of RMC Follow-up Plan for First Quarter of 2024
2. Risk Profile and Health Rating for Second Quarter of 2025
3. RAS Monitoring for Second Quarter of 2025
4. Portfolio Monitoring and Operational Risk Overview for
Second Quarter of 2025
5. Stress Testing for Second Quarter of 2025
6. Recommendations & Decisions of the RMC
3 19 September 2025 1. Profil Risiko, RAS, dan Stress Testing Kuorum
September 19 2025 2. Portofolio dan Penetapan RAC LTV Quorum
3. Digital Risk
4. Rekomendasi & Putusan RMC
1. Risk Profile, RAS, and Stress Testing
2. Portfolio and RAC LTV Determination
3. Digital Risk
4. RMC Recommendations & Decisions
4 28 Oktober 2025 1. Progress Rencana Tindak Lanjut RMC Triwulan II & Kuorum
October 28, 2025 September 2025 Quorum
2. Profil Risiko dan Tingkat Kesehatan Triwulan III 2025
3. RAS Triwulan III 2025 & Usulan RAS 2026
4. Overview Portofolio, EWS (EPD) Uker, COC, SF, RAKB,
Monitoring Fraud
5. Stress Test Triwulan III 2025
6. Rekomendasi & Putusan RMC
1. Progress of RMC Follow-up Plan for Second Quarter &
September 2025
2. Risk Profile and Health Level for Third Quarter 2025
3. RAS for Third Quarter 2025 & Proposed RAS for 2026
4. Portfolio Overview, EWS (EPD) Uker, COC, SF, RAKB, Fraud
Monitoring
5. Stress Test for the Third Quarter of 2025
6. Recommendations & Decisions of the RMC
Pelaksanaan Kegiatan Komite Manajemen Risiko
Implementation of Risk Management Committee Activities
Di tahun 2025, Komite Manajemen Risiko Perusahaan In 2025, the Company’s Risk Management Committee has
telah menjalankan tugas dan tanggung jawabnya sebagai carried out its duties and responsibilities as follows:
berikut:
1. Melakukan penyusunan kebijakan, strategi, dan 1. Prepare policies, strategies, and guidelines for
pedoman penerapan Manajemen Risiko serta implementing Risk Management and their amendments;
perubahannya;
2. Melakukan evaluasi eksposur risiko yang berjalan serta 2. Evaluate ongoing risk exposure and its impact on the
dampaknya terhadap keuangan dan nilai Perusahaan; Company’s finances and value;
3. Pemantauan batasan keseluruhan komposisi risiko 3. Monitor the overall risk composition limits in the
dalam Portofolio BRI Finance, yang terbagi ke dalam 8 BRI Finance Portfolio, which is divided into 8 (eight)
(delapan) jenis risiko; risk types;
4. Melakukan perbaikan atau penyempurnaan penerapan 4. Prepare periodic or incidental refinements or
Manajemen Risiko yang dilakukan secara berkala improvements to the Risk Management implementation
maupun bersifat insidental sebagai akibat dari suatu as a result of changes in BRI Finance’s external and
perubahan kondisi eksternal dan internal BRI Finance internal conditions which affect BRI Finance’s capital
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yang mempengaruhi kecukupan permodalan dan profil adequacy and risk profile and the effectiveness
risiko BRI Finance dan hasil evaluasi terhadap efektivitas evaluation results of such implementation;
penerapan tersebut;
5. Melakukan penilaian dan penetapan atas hal-hal yang 5. Assess and determine matters related to deviating
terkait dengan keputusan-keputusan bisnis yang business decisions from normal procedures
menyimpang dari prosedur normal (irregularities) yang (irregularities) which may result in risk exposure
dapat mengakibatkan eksposur risiko yang melampaui exceeding the authority limits or established risk limits
batas wewenang atau batasan risiko yang ditetapkan and exceeding the Company’s capital ability to absorb
dan melampaui kemampuan permodalan Perusahaan risk; and
dalam menyerap risiko; dan
6. Menyampaikan hasil penilaian ke dalam bentuk 6. Submit the assessment results in the form of
rekomendasi kepada Direktur Utama berdasarkan suatu recommendations to the President Director based on
pertimbangan bisnis dan hasil analisis yang terkait business considerations and analysis results related to
dengan transaksi atau kegiatan usaha BRI Finance certain BRI Finance transactions or business activities
tertentu hingga memerlukan adanya penyimpangan that require deviations from established Company
terhadap prosedur yang telah ditetapkan Perusahaan. procedures.
Pengembangan Kompetensi Komite Manajemen Risiko
Competency Development of the Risk Management Committee
Sepanjang tahun 2025, Komite Manajemen Risiko Throughout 2025, the Risk Management Committee has
telah memperkuat kompetensi anggotanya melalui strengthened the competencies of its members through
berbagai program, termasuk pelatihan dan pendidikan. various programs, including training and education.
Informasi lebih rinci mengenai program pengembangan More detailed information regarding the Committee’s
kompetensi Komite Manajemen Risiko dapat ditemukan competency development programs can be found in the
pada Bab Tinjauan Unit Pendukung Bisnis (TUPB), bagian Business Support Unit (TUPB) Review chapter, under
Pengembangan Kompetensi Komite Manajemen Risiko, the Competency Development of the Risk Management
dalam Laporan Tahunan dan Keberlanjutan ini. Committee section, in this Annual and Sustainability
Report.
Komite Produk
Product Committee
Komite Produk BRI Finance memiliki peran dalam The BRI Finance Product Committee plays a role
melakukan penelaahan dan evaluasi terhadap in reviewing and evaluating the development and
pengembangan maupun perubahan produk pembiayaan modification of financing products prior to their launch.
sebelum dipasarkan. Komite ini memastikan bahwa This committee ensures that every product developed
setiap produk yang dikembangkan telah sejalan dengan is in line with business strategy, considers market needs,
strategi bisnis, mempertimbangkan kebutuhan pasar, serta and takes into account risk management and operational
memperhatikan aspek manajemen risiko dan kesiapan readiness aspects. In addition, the Product Committee also
operasional. Selain itu, Komite Produk juga memastikan ensures that all product development and implementation
bahwa seluruh proses pengembangan dan implementasi processes are carried out in accordance with applicable
produk dilakukan sesuai dengan ketentuan regulator yang regulatory requirements, including regulations from the
berlaku, termasuk peraturan dari Otoritas Jasa Keuangan, Financial Services Authority, so that product innovation
sehingga inovasi produk dapat mendukung pertumbuhan can support the company’s sustainable business growth
bisnis perusahaan secara berkelanjutan dengan tetap while still prioritizing the principles of prudence and good
mengedepankan prinsip kehati-hatian dan tata kelola corporate governance.
perusahaan yang baik.
Tugas dan Tanggung Jawab Komite Produk
Duties and Responsibilities of the Product Committee
Komite Produk memiliki tugas dan tanggung jawab Duties and responsibilities of the Product Committee are
sebagai berikut: as follows:
1. Mengembangkan Strategi Produk: Menyusun, meninjau, 1. Product Strategy Development: Preparing, reviewing,
dan memantau strategi pengembangan produk untuk and monitoring product development strategies
memastikan produk sesuai dengan visi dan misi to ensure that products are in accordance with the
perusahaan; Company’s vision and mission;
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Tata Kelola Perusahaan
Corporate Governance
2. Evaluasi Produk: Melakukan evaluasi berkala terhadap 2. Product Evaluation: Conducting periodic evaluations of
kinerja produk dan memberikan rekomendasi untuk product performance and providing recommendations
perbaikan atau pengembangan lebih lanjut; for improvement or further development;
3. Pengawasan Kepatuhan: Memastikan bahwa semua 3. Compliance Supervision: Ensuring that all products
produk mematuhi regulasi dan standar yang berlaku, comply with applicable regulations and standards, as
serta kebijakan internal perusahaan; well as internal company policies;
4. Koordinasi Antar Departemen: Berkoordinasi dengan 4. Inter-Departmental Coordination: Coordinating with
departemen lain seperti pemasaran, penjualan, dan other departments such as marketing, sales, and
layanan pelanggan untuk memastikan peluncuran dan customer service departments to ensure that product
pengelolaan produk berjalan lancar; dan launching and management run smoothly; and
5. Analisis Pasar: Melakukan analisis pasar untuk 5. Market Analysis: Conducting market analysis to identify
mengidentifikasi tren dan kebutuhan pelanggan trends and customer needs that can be accommodated
yang dapat diakomodasi oleh produk baru atau yang by new or existing products.
sudah ada.
Susunan Keanggotaan Komite Produk
Membership Composition of the Product Committee
BRI Finance telah menetapkan keanggotaan Komite BRI Finance has established the membership of the
Produk, merujuk pada Keputusan Nomor S.004-DIR/ Product Committee, referring to Decree No. S.004-
MR/04/2024. Sesuai dengan keputusan tersebut, DIR/MR/04/2024. In accordance with this decree, the
keanggotaan Komite Produk meliputi semua Direksi dan membership of the Product Committee includes all
Kepala Divisi atau Kepala Bagian yang pekerjaannya Directors and Division Heads or Section Heads whose work
berkaitan dengan bidang ini, sebagai berikut: is related to this field, as follows:
Nama Jabatan
Name Position
Direktur Utama Ketua Komite
President Director Committee Chair
Direktur Bisnis Ketua Pengganti merangkap Anggota Komite
Business Director Acting Chairperson and Committee Member
Direktur Operasional Ketua Pengganti merangkap Anggota Komite
Operations Director Acting Chairperson and Committee Member
Direktur Managemen Risiko Ketua Pengganti merangkap Anggota Komite
Risk Management Director Acting Chairperson and Committee Member
Rencana Strategis & Bagian Evaluasi Sekretaris
Desk Stratgeic Plan & Evaluation Secretary
Divisi Pengembangan Produk & Digital Channel Anggota Tetap
Product & Digital Channel Development Division Permanent Member
Divisi Pembiayaan Konsumer Anggota Tetap
Consumer Finance Division Permanent Member
Divisi Pembiayaan Fleet Anggota Tetap
Fleet Financing Division Permanent Member
Divisi Pembiayaan Komersial Anggota Tetap
Commercial Financing Division Permanent Member
Divisi Manajemen Risiko Anggota Tetap
Risk Management Division Permanent Member
Divisi Teknologi Informasi Anggota Tetap
Information Technology Division Permanent Member
Divisi Internal Audit Anggota Tetap tanpa Hak Suara
Internal Audit Division Permanent Member without Voting Rights
Desk Kepatuhan Anggota Tetap tanpa Hak Suara
Compliance Desk Permanent Member without Voting Rights
Desk Hukum Anggota Tetap tanpa Hak Suara
Legal Desk Permanent Member without Voting Rights
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Profil Ketua Komite Produk
Profile of the Product Committee Head
Direktur Utama BRI Finance ditugaskan untuk memimpin The President Director of BRI Finance was assigned to lead
sebagai Ketua Komite Produk. Informasi profil Ketua as the Chairman of the Product Committee. Information on
Komite Produk telah disampaikan dan dapat dilihat pada the profile of the Chairman of the Product Committee has
Bab Profil Perusahaan bagian Profil Direksi di dalam been submitted and can be seen in the Company Profile
Laporan Tahunan dan Keberlanjutan ini. chapter, section on the Board of Directors Profile, in this
Annual and Sustainability Report.
Rapat Komite Produk
Product Committee Meetings
Pada tahun 2025, Komite Produk belum menyelenggarakan In 2025, the Product Committee has not yet held a meeting,
rapat, sehingga belum terdapat informasi yang dapat so there is no information to present in this report.
disajikan dalam laporan ini.
Pelaksanaan Kegiatan Komite Produk
Implementation of Product Committee Activities
Setiap laporan yang disampaikan kepada Direksi disusun Each report submitted to the Board of Directors is
secara terstruktur dan terdokumentasi dengan baik, structured and well documented, making it easier for the
sehingga memudahkan Direksi dalam menilai kinerja serta Board to assess the performance and effectiveness of
efektivitas strategi produk yang telah dijalankan. Hingga the product strategies that have been implemented. Until
akhir tahun 2025, Komite Produk menyampaikan laporan- the end of 2025, the Product Committee will submit the
laporan berikut: following reports:
1. Laporan Evaluasi Produk: Menyajikan hasil evaluasi 1. Product Evaluation Report: Presents the results of
berkala terhadap kinerja produk yang ada, termasuk periodic evaluations of existing product performance,
analisis penjualan, umpan balik pelanggan, dan including sales analysis, customer feedback, and
rekomendasi perbaikan; recommendations for improvement;
2. Laporan Pengembangan Produk Baru: Menguraikan 2. New Product Development Report: Describes the
proses pengembangan produk baru, mulai dari ide awal new product development process, from initial idea
hingga peluncuran, termasuk analisis pasar dan strategi to launch, including market analysis and marketing
pemasaran; strategy;
3. Laporan Kepatuhan Regulasi: Memastikan semua 3. Regulatory Compliance Report: Ensures that all
produk mematuhi regulasi yang berlaku, serta products comply with applicable regulations, and
melaporkan setiap perubahan regulasi yang relevan dan reports any relevant regulatory changes and their
dampaknya terhadap produk; impact on the product;
4. Laporan Analisis Pasar: Menyajikan hasil analisis pasar 4. Market Analysis Report: Presents the results of market
yang mencakup tren industri, kebutuhan pelanggan, analysis covering industry trends, customer needs, and
dan posisi kompetitor; dan competitor positions; and
5. Laporan Keuangan Produk: Menyajikan data keuangan 5. Product Financial Report: Presents financial data related
terkait produk, termasuk biaya pengembangan, to products, including development costs, revenue, and
pendapatan, dan profitabilitas. profitability.
Pengembangan Kompetensi Komite Produk
Product Committee Competency Development
Sepanjang tahun 2025, Komite Produk telah melakukan Throughout 2025, the Product Committee has developed
pengembangan kompetensi dengan mengikuti sejumlah its competencies by participating in a number of
program kegiatan berupa pelatihan ataupun pendidikan. training and education programs. Information related
Informasi terkait program pelatihan dan pengembangan to the Product Committee’s training and competency
kompetensi Komite Produk telah dijelaskan dan dapat development programs has been explained and can be
dilihat pada Bab Tinjauan Unit Pendukung Bisnis (TUPB) found in the Business Support Unit Review (TUPB) section
bagian Pengembangan Kompetensi Komite Produk di on Product Committee Competency Development in this
dalam Laporan Tahunan dan Keberlanjutan ini. Annual and Sustainability Report.
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Tata Kelola Perusahaan
Corporate Governance
Komite Human Capital
Human Capital Committee
Komite Human Capital, yang berada di bawah Direksi, The Human Capital Committee, which reports to the Board
memiliki kewenangan menetapkan kebijakan strategis of Directors, has the authority to determine strategic
dan operasional di bidang Human Capital. Komite ini hadir and operational policies in the field of Human Capital.
untuk meningkatkan efektivitas dan efisiensi pengambilan This committee exists to improve the effectiveness and
keputusan serta menjamin transparansi dan kualitas efficiency of decision-making and to ensure transparency
pengelolaan human capital sesuai prinsip Good Corporate and quality in human capital management in accordance
Governance. with the principles of Good Corporate Governance.
Tugas dan Tanggung Jawab Komite Human Capital
Duties and Responsibilities of the Human Capital Committee
Komite Human Capital memiliki tugas dan tanggung jawab The Human Capital Committee has the following duties
sebagai berikut: and responsibilities:
1. Bidang Human Capital Policy 1. Human Capital Policy Field
a. Menetapkan prioritas strategi pengelolaan Human a. Determine the priority of Human Capital management
Capital dan arah kebijakan peningkatan kualitas strategy and the direction of BRI Finance Human
Human Capital BRI Finance dengan mengacu pada Capital quality improvement policy by referring
Rencana Kerja Anggaran (RKA) dan Corporate Plan to the Work Budget Plan (RKA) and BRI Finance
BRI Finance. Corporate Plan.
b. Menetapkan kebijakan strategis di bidang Human b. Determine strategic policies in the Human
Capital. Capital field.
2. Bidang Talent 2. Talent Field
a. Menetapkan mutasi (promosi, rotasi, kenaikan person a. Determine employee placement (promotion, rotation,
grade, dan demosi) Pekerja. person grade increase, and demotion).
b. Menetapkan succession plan dan top talent. b. Determine succession plan and top talent.
c. Menetapkan hasil evaluasi Pekerja Kontrak. c. Determine the results of Contract Worker Evaluations
3. Bidang Ethics & Discipline 3. Ethics & Discipline Field
Menetapkan hukuman disiplin dengan Determine disciplinary sanctions by considering the
mempertimbangkan rekomendasi yang diberikan oleh recommendations given by the Audit Team according to
Tim Pemeriksa menurut cara atau prosedur yang diatur the methods or procedures stipulated in the applicable
dalam ketentuan Peraturan Disiplin yang berlaku. Disciplinary Regulations.
4. Bidang Performance Management 4. Performance Management Field
Mengevaluasi dan menetapkan predikat kinerja individu Evaluate and determine the predicate of individual
Pekerja level Corporate Band 1 s/d Corporate Band 3, employee performance at Corporate Band 1 to
khusus Pemimpin Unit Kerja. Corporate Band 3 levels, specifically for Work Unit
Leaders.
Susunan Keanggotaan Komite Human Capital
Composition of the Human Capital Committee Membership
Penetapan susunan keanggotaan Komite Human Capital The determination of the membership structure of the
BRI Finance merujuk pada Surat Keputusan Nomor S.013- BRI Finance Human Capital Committee refers to Decree
DIR/CPL/08-2024 tanggal 1 Agustus 2024 tentang Komite Number S.013-DIR/CPL/08-2024 dated August 1, 2024
Human Capital. Sesuai keputusan tersebut, keanggotaan concerning the Human Capital Committee. In accordance
Komite Human Capital diklasifikasikan berdasarkan bidang with this decree, membership of the Human Capital
tugas sebagai berikut: Committee is classified based on the following areas of
responsibility.
Nama Jabatan
Name Position
Bidang Human Capital Policy
Human Capital Policy Field
Direktur Utama Ketua Komite
President Director Committee Chair
Direktur Bisnis Anggota tetap dengan hak suara
Business Director Permanent member with voting rights
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Nama Jabatan
Name Position
Direktur Manajemen Risiko Anggota tetap dengan hak suara
Risk Management Director Permanent member with voting rights
Direktur Operasional Anggota tetap dengan hak suara
Operations Director Permanent member with voting rights
Kepala Divisi Human Capital Sekretaris
Head of Human Capital Division Secretary
Bidang Talent
Talent Field
Bidang Talent 1 (untuk Pekerja level Corporate Band 1 dan Corporate Band 2)
Talent Field 1 (for Corporate Band 1 and Corporate Band 2 level workers)
Direktur Utama Ketua Komite
President Director Committee Chair
Direktur Bisnis Anggota tetap dengan hak suara
Business Director Permanent member with voting rights
Direktur Manajemen Risiko Anggota tetap dengan hak suara
Risk Management Director Permanent member with voting rights
Direktur Operasional Anggota tetap dengan hak suara
Operations Director Permanent member with voting rights
Kepala Divisi Human Capital Sekretaris
Head of Human Capital Division Secretary
Bidang Talent 2 (untuk Pekerja level Corporate Band 3 dan Corporate Band 4)
Talent Field 2 (for Corporate Band 3 and Corporate Band 4 level workers)
Direktur Utama Ketua Komite
President Director Committee Chair
Direktur Bidang Terkait Anggota tetap dengan hak suara
Director of Related Division Permanent member with voting rights
Kepala Divisi Human Capital Sekretaris
Head of Human Capital Division Secretary
Bidang Talent 3 (untuk Pekerja level Corporate Band 5)
Talent Field 3 (for Corporate Band 5 level workers)
Kepala Divisi Human Capital Ketua Komite
Head of Human Capital Division Committee Chair
Kepala Divisi Bidang Terkait Anggota tetap dengan hak suara
Head of Related Division Permanent member with voting rights
Pemimpin Unit Kerja yang akan melepas dan yang akan dituju Pekerja sesuai agenda komite
The Head of the Work Unit who will release and the destination of the Worker according to the committee's agenda
Group Head Bagian HC Strategy & Policy
Group Head of HC Strategy & Policy
Bidang Ethics dan Discipline
Ethics and Discipline Field
Komite Ethics dan Discipline 1 (untuk Pekerja level jabatan Corporate Band 1, Corporate Band 2, dan Corporate Band
3)
Ethics and Discipline Committee 1 (for Corporate Band 1, Corporate Band 2, and Corporate Band 3 level employees)
Direktur Utama Ketua Komite
President Director Committee Chair
Direktur Bisnis Anggota tetap dengan hak suara
Business Director Permanent member with voting rights
Direktur Manajemen Risiko Anggota tetap dengan hak suara
Risk Management Director Permanent member with voting rights
Direktur Operasional Anggota tetap dengan hak suara
Operations Director Permanent member with voting rights
Kepala Divisi Human Capital Sekretaris
Head of Human Capital Division Secretary
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Tata Kelola Perusahaan
Corporate Governance
Nama Jabatan
Name Position
Komite Ethics dan Discipline 2 (untuk Pekerja level jabatan Corporate Band 4 dan Corporate Band 5)
Ethics and Discipline Committee 2 (for Corporate Band 4 and Corporate Band 5 level employees)
Direktur Utama Ketua Komite
President Director Committee Chair
Direktur Pembina Unit Kerja terkait atau Direktur lainnya
yang ditunjuk Anggota tetap dengan hak suara
The supervising director of the relevant work unit or other Permanent member with voting rights
designated director
Kepala Divisi Human Capital Sekretaris
Head of Human Capital Division Secretary
Bidang Performance Management
Performance Management Field
Direktur Utama Ketua Komite
President Director Committee Chair
Direktur Bisnis Anggota tetap dengan hak suara
Business Director Permanent member with voting rights
Direktur Manajemen Risiko Anggota tetap dengan hak suara
Risk Management Director Permanent member with voting rights
Direktur Operasional Anggota tetap dengan hak suara
Operations Director Permanent member with voting rights
Kepala Divisi Human Capital Sekretaris
Head of Human Capital Division Secretary
Profil Ketua Komite Human Capital
Profile of the Head of the Human Capital Committee
BRI Finance menetapkan Direktur Utama Perusahaan BRI Finance appointed the Company’s President Director
sebagai Ketua Komite Human Capital. Profil Ketua Komite as Chair of the Human Capital Committee. The profile of
Human Capital disajikan pada Bab Profil Perusahaan, the Chair of the Human Capital Committee is presented in
bagian Profil Direksi, dalam Laporan Tahunan dan the Company Profile chapter, under the Board of Directors
Keberlanjutan ini. profile, in this Annual and Sustainability Report.
Kebijakan Rapat
Meeting Policy
Dalam menyelenggarakan rapat, Komite Human Capital In organizing meetings, the Human Capital Committee has
memiliki sejumlah kebijakan sebagai berikut: a number of policies as follows:
1. Rapat Komite Human Capital dipimpin oleh Ketua 1. Human Capital Committee meetings are led by the
Komite. Dalam hal Ketua Komite berhalangan, maka Committee Chair. In the event that the Committee Chair
Rapat Komite Human Capital dipimpin oleh Ketua is absent, the Human Capital Committee Meeting will be
Komite Pengganti. led by the Alternate Committee Chair.
2. Seluruh Anggota Komite Human Capital memiliki tugas 2. All members of the Human Capital Committee have the
dan tanggung jawab yang sama. same duties and responsibilities.
3. Penyelenggaraan rapat Komite Human Capital menjadi 3. The organization of Human Capital Committee meetings
tanggung jawab Sekretaris Komite yaitu antara lain : is the responsibility of the Committee Secretary,
including:
a. Mempersiapkan agenda rapat; a. Preparing the meeting agenda;
b. Mempresentasikan materi rapat; b. Presenting meeting materials;
c. Menyusun risalah rapat; c. Compiling meeting minutes;
d. Menindaklanjuti dan/atau meneruskan hasil rapat d. Following up and/or forwarding meeting results to
kepada Unit Kerja yang terkait sesuai kebutuhan; the relevant Work Unit as needed;
e. Memonitor tindak lanjut hasil rapat. e. Monitoring the follow-up to meeting results.
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4. Rapat memenuhi kuorum bila dihadiri oleh minimal 4. Meetings meet a quorum if attended by at least 50%
50% (lima puluh persen) ditambah 1 (satu) dari seluruh (fifty percent) plus 1 (one) of all Committee members
anggota Komite dan wajib dihadiri oleh Ketua Komite and must be attended by the Committee Chair or
atau Ketua Komite Pengganti. Alternate Committee Chair.
5. Keputusan Komite Human Capital ditetapkan secara 5. Decisions of the Human Capital Committee are
musyawarah dan mufakat oleh Anggota yang hadir. determined by deliberation and consensus by the
Dalam hal tidak tercapai kesepakatan maka keputusan Members present. In the event that no agreement is
Komite Human Capital dinyatakan sah dan mengikat reached, the decision of the Human Capital Committee
apabila 50% (lima puluh persen) dari jumlah Anggota is declared valid and binding if 50% (fifty percent) of
Komite ditambah 1 (satu) orang Anggota Komite the total number of Committee Members plus 1 (one)
memberikan suara setuju dengan ketentuan sebagai Committee Member votes in favor with the following
berikut : provisions:
a. Dalam hal Anggota Komite terdapat Direksi maka a. in the event that the Committee Members include
Ketua Komite atau Ketua Komite Pengganti dan Directors, the Committee Chairperson or Alternate
Direktur Human Capital memberikan suara setuju; Committee Chairperson and Human Capital Director
vote in favor;
b. Dalam hal Anggota Komite tidak terdapat Direksi b. in the event that the Committee Members do not
maka Ketua Komite memberikan suara setuju. include Directors, the Committee Chairperson votes
in favor.
6. Persetujuan Komite dituangkan dalam dokumen 6. The Committee’s approval is stated in a document
yang ditandatangani oleh Ketua dan Anggota Komite signed by the Chairperson and Committee Members
yang hadir. present.
7. Komite Human Capital dapat mengambil keputusan 7. The Human Capital Committee may make decisions
melalui Nota Dinas sirkuler. through a circular Service Note.
8. Apabila diperlukan maka Komite Human Capital dapat 8. If necessary, the Human Capital Committee may present
menghadirkan Pihak Lain yang terkait sebagai Anggota Other Related Parties as Non-Permanent Members
Tidak Tetap Tanpa Hak Suara. Without Voting Rights.
9. Kehadiran Direktur Utama menambah Anggota Tetap 9. The presence of the President Director increases the
dengan Hak Suara. Permanent Members with Voting Rights.
Frekuensi dan Agenda Rapat Komite Human Capital
Frequency and Agenda of Human Capital Committee Meetings
Hingga 31 Desember 2025, Komite Human Capital telah Until December 31, 2025, the Human Capital Committee
melaksanakan rapat komite sebanyak 128 (seratus dua held 128 (one hundred and twenty-eight) committee
puluh delapan) kali rapat. Informasi terkait frekuensi meetings. Information regarding the frequency of
kehadiran dan agenda rapat Komite Human Capital adalah attendance and the agenda of the Human Capital
sebagai berikut: Committee meetings is as follows:
Agenda Rapat Komite Human Capital
Human Capital Committee Meeting Agenda
1. Bidang Human Capital Policy
Human Capital Policy Division
Selama tahun 2025, Komite Human Capital bidang Policy During 2025, the Human Capital Committee in the
telah melaksanakan tugas diantaranya perencanaan, Policy sector has carried out tasks including planning,
rekrutmen, pengembangan, reward (compensation & recruitment, development, rewards (compensation &
benefit) dan lainnya benefits), and others.
2. Bidang Talent
Talent Division
Komite Talent Rapat yang dilaksanakan
Talent Committee The meeting was held
Komite Talent 1
7
Talent Committee 1
Komite Talent 2
36
Talent Committee 2
Komite Talent 3
67
Talent Committee 3
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Tata Kelola Perusahaan
Corporate Governance
3. Bidang Ethics dan Dicipline
Ethics and Discipline Division
Tanggal Agenda Peserta Rapat
No
Date Agenda Meeting Participants
15 Januari 2025 Putusan Komite Etik & Disiplin Kuorum
1.
January 15, 2025 Ethics & Discipline Committee Decision Quorum
31 Januari 2025 Putusan Komite Etik & Disiplin Kuorum
2.
January 31, 2025 Ethics & Discipline Committee Decision Quorum
3 Februari 2025 Putusan Komite Etik & Disiplin Kuorum
3.
February 3, 2025 Ethics & Discipline Committee Decision Quorum
17 Maret 2025 Putusan Komite Etik & Disiplin Kuorum
4.
March 17, 2025 Ethics & Discipline Committee Decision Quorum
16 Mei 2025 Putusan Komite Etik & Disiplin Kuorum
5.
May 16, 2025 Ethics & Discipline Committee Decision Quorum
23 Mei 2025 Putusan Komite Etik & Disiplin Kuorum
6.
May 23, 2025 Ethics & Discipline Committee Decision Quorum
24 Juni 2025 Putusan Komite Etik & Disiplin Kuorum
7.
June 24, 2025 Ethics & Discipline Committee Decision Quorum
14 Juli 2025 Putusan Komite Etik & Disiplin Kuorum
8.
July 14, 2025 Ethics & Discipline Committee Decision Quorum
31 Juli 2025 Putusan Komite Etik & Disiplin Kuorum
9.
July 31, 2025 Ethics & Discipline Committee Decision Quorum
29 Agustus 2025 Putusan Komite Etik & Disiplin Kuorum
10.
August 29, 2025 Ethics & Discipline Committee Decision Quorum
12 September 2025 Putusan Komite Etik & Disiplin Kuorum
11.
September 12, 2025 Ethics & Discipline Committee Decision Quorum
7 Oktober 2025 Putusan Komite Etik & Disiplin Kuorum
12.
October 7, 2025 Ethics & Discipline Committee Decision Quorum
28 Oktober 2025 Putusan Komite Etik & Disiplin Kuorum
13.
October 28, 2025 Ethics & Discipline Committee Decision Quorum
29 Oktober 2025 Putusan Komite Etik & Disiplin Kuorum
14.
October 29, 2025 Ethics & Discipline Committee Decision Quorum
6 November 2025 Putusan Komite Etik & Disiplin Kuorum
15.
November 6, 2025 Ethics & Discipline Committee Decision Quorum
8 Desember 2025 Putusan Komite Etik & Disiplin Kuorum
16.
December 8, 2025 Ethics & Discipline Committee Decision Quorum
12 Desember 2025 Putusan Komite Etik & Disiplin Kuorum
17.
December 12, 2025 Ethics & Discipline Committee Decision Quorum
4. Bidang Performance
Performance Field
Tanggal Agenda Peserta Rapat
Date Agenda Meeting Participants
Penetapan hasil evaluasi kinerja Pekerja level BOD-1 Tahun 2024 Kuorum
26 Maret 2025
Determination of the results of the performance evaluation of Quorum
March 26, 2025
BOD-1 level employees for 2024
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Pelaksanaan Kegiatan Komite Human Capital
Implementation of Human Capital Committee Activities
Di tahun 2025, Komite Human Capital telah menjalankan In 2025, the Human Capital Committee has carried out its
tugas dan tanggung jawabnya sebagai berikut: duties and responsibilities as follows:
1. Melakukan penetapan prioritas strategi pengelolaan 1. Determined the priority of Human Capital management
Human Capital dan arah kebijakan peningkatan kualitas strategies and the direction of policies to improve the
Human Capital BRI Finance dengan mengacu pada quality of BRI Finance’s Human Capital by referring
Rencana Kerja Anggaran (RKA) dan Corporate Plan to the Work Budget Plan (RKA) and BRI Finance’s
BRI Finance serta kebijakan strategis di bidang Human Corporate Plan as well as strategic policies in the field
Capital; of Human Capital;
2. Melakukan penetapan pengelolaan karier Pekerja 2. Determined the management of Worker careers
meliputi mutasi (promosi, rotasi, kenaikan person grade, including mutations (promotions, rotations, person
dan demosi) Pekerja, menetapkan succession plan dan grade increases, and demotions) of Workers,
top talent, serta menetapkan hasil evaluasi Pekerja determining succession plans and top talents, and
Kontrak; determining the results of evaluations of Contract
Workers;
3. Melakukan penetapan hukuman disiplin dengan 3. Determined disciplinary sanctions by considering the
mempertimbangkan rekomendasi yang diberikan oleh recommendations given by the Examination Team
Tim Pemeriksa menurut cara atau prosedur yang diatur according to the methods or procedures stipulated
dalam ketentuan Peraturan Disiplin yang berlaku; dan in the provisions of the applicable Disciplinary
Regulations; and
4. Melakukan evaluasi dan menetapkan predikat kinerja 4. Evaluated and determined the predicate of individual
individu Pekerja level Corporate Band 1 s.d. Corporate performance of Workers at Corporate Band 1 to
Band 3 khususnya Pemimpin Unit Kerja. Corporate Band 3 levels, especially Work Unit Leaders.
Pengembangan Kompetensi Komite Human Capital
Human Capital Committee Competency Development
Hingga 31 Desember 2025, Komite Human Capital Until December 31, 2025, the Human Capital Committee
meningkatkan kompetensinya melalui keikutsertaan has carried out competency development by participating
dalam berbagai program pelatihan dan pendidikan. Uraian in various activity programs in the form of training and
lengkap mengenai program pelatihan dan pengembangan education. Information related to the Human Capital
kompetensi Komite Human Capital dapat ditemukan Committee’s training and competency development
pada Bab Tinjauan Unit Pendukung Bisnis (TUPB), bagian programs has been explained and can be seen in the
Pengembangan Kompetensi Komite Human Capital, dalam Business Support Unit Review (TUPB) Chapter in the
Laporan Tahunan dan Keberlanjutan ini. Human Capital Committee Competency Development
section in this Annual and Sustainability Report.
Steering Committee Project Management
Office (SteerCo PMO)
Steering Committee Project Management Office (SteerCo PMO)
Berdasarkan Surat Keputusan No. S.068-DIR/ Based on Decree No. S.068-DIR/CPL/06/2025, BRI
CPL/06/2025, BRI Finance telah mengangkat Steering Finance has appointed a Steering Committee Project
Committee Project Management Office (SteerCo PMO) Management Office (SteerCo PMO) Synergy with BRI.
Sinergi dengan BRI. Pengangkatan SteerCo PMO ini The appointment of SteerCo PMO was carried out to
dilakukan untuk memperkuat koordinasi dan pengawasan strengthen coordination and supervision of all synergy
atas seluruh proyek sinergi antara BRI Finance dan BRI, projects between BRI Finance and BRI, as well as to ensure
serta memastikan keselarasan pelaksanaan proyek dengan the alignment of project implementation with company
strategi perusahaan. strategy.
SteerCo PMO memiliki peran penting dalam menetapkan SteerCo PMO plays an important role in setting strategic
arah strategis, memonitor progres proyek, dan memberikan directions, monitoring project progress, and providing
rekomendasi yang diperlukan agar setiap proyek dapat the necessary recommendations so that each project
berjalan efektif, tepat waktu, dan sesuai dengan tujuan can run effectively, on time, and in accordance with the
bisnis yang ditetapkan. Dengan adanya SteerCo PMO, established business objectives. With the SteerCo PMO in
manajemen proyek di lingkungan BRI Finance diharapkan place, project management within BRI Finance is expected
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Tata Kelola Perusahaan
Corporate Governance
lebih terstruktur, transparan, dan akuntabel, sehingga to be more structured, transparent, and accountable,
mendukung tercapainya efisiensi operasional serta thereby supporting operational efficiency and the success
keberhasilan sinergi strategis dengan BRI. Pengangkatan of strategic synergies with BRI. This appointment also
ini juga menunjukkan komitmen perusahaan dalam demonstrates the company’s commitment to implementing
menerapkan praktik tata kelola yang baik (Good Corporate good corporate governance practices in every strategic
Governance) pada setiap inisiatif strategis yang dijalankan. initiative it undertakes.
Tugas dan Tanggung Jawab
Duties and Responsibilities
Komite Pengarah Kantor Manajemen Proyek (SteerCo The Project Management Office Steering Committee
PMO) memiliki tugas dan tanggung jawab sebagai berikut : (SteerCo PMO) has the following duties and responsibilities:
1. Menginisiasi, menyusun, serta merencanakan inisiatif 1. Initiating, developing, and planning strategic initiatives
strategis terkait dengan sinergi antara BRI Finance related to synergies between BRI Finance and BRI in line
dengan BRI sesuai dengan aspirasi dan BRIvolution with the aspirations and BRIvolution Reignite BRI;
Reignite BRI;
2. Melakukan pemantauan dan evaluasi pelaksanaan 2. Monitoring and evaluating the implementation of
proyek yang berhubungan dengan implementasi inisiatif projects related to the implementation of strategic
strategis sinergi dengan BRI; synergy initiatives with BRI;
3. Melakukan perbaikan dan perubahan atas inisiatif 3. Making improvements and changes to strategic
strategis dan/atau proyek terkait; initiatives and/or related projects;
4. Mempersiapkan agenda, jadwal, dan tempat rapat 4. Preparing the agenda, schedule, and venue for SteerCo
SteerCo PMO; PMO meetings;
5. Melaksanakan fungsi surat menyurat, dokumentasi dan 5. Performing correspondence, documentation, and
persiapan dokumen SteerCo; document preparation functions for SteerCo;
6. Mengkoordinasi persiapan materi rapat SteerCo; 6. Coordinate the preparation of SteerCo meeting
materials;
7. Turut serta dalam proses project life cycle. 7. Participate in the project life cycle process.
Susunan Keanggotan Steering Committee Project Management
Office (SteerCo PMO)
Membership Structure of the Steering Committee Project Management Office (SteerCo PMO)
Nama Jabatan
Name Position
Direktur Utama Ketua Komite
President Director Committee Chair
Bagian Project Management Office Sekretaris
Project Management Office Section Secretary
Direktur Bisnis Ketua Pengganti merangkap Anggota Komite
Business Director Acting Chairperson and Committee Member
Direktur Manajemen Risiko Ketua Pengganti merangkap Anggota Komite
Risk Management Director Acting Chairperson and Committee Member
Direktur Operasional Ketua Pengganti merangkap Anggota Komite
Operations Director Acting Chairperson and Committee Member
Kepala Divisi Sales Manajemen Konsumer Anggota Tetap
Head of Consumer Sales Management Division Permanent Member
Kepala Divisi Pengembangan Produk Konsumer dan
Digital Channel Anggota Tetap
Head of Consumer Product Development and Digital Permanent Member
Channel Division
Kepala Divisi Keuangan Anggota Tetap
Head of Finance Division Permanent Member
Kepala Divisi Administrasi Pembiayaan Anggota Tetap
Head of Financing Administration Division Permanent Member
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Nama Jabatan
Name Position
Kepala Divisi Teknologi Informasi Anggota Tetap
Head of Information Technology Division Permanent Member
Kepala Divisi Collection Anggota Tetap
Head of the Collection Division Permanent Member
Kepala Desk Strategic Plan & Evaluation Anggota Tetap
Head of Strategic Plan & Evaluation Desk Permanent Member
Kepala Divisi Pembiayaan Komersial Anggota Tidak Tetap
Head of Commercial Financing Division Non-Permanent Member
Kepala Divisi Pembiayaan Fleet Anggota Tidak Tetap
Head of Fleet Financing Division Non-Permanent Member
Kepala Divisi Internal Audit Anggota Tidak Tetap
Head of Internal Audit Division Non-Permanent Member
Kepala Divisi Human Capital Anggota Tidak Tetap
Head of Human Capital Division Non-Permanent Member
Kepala Desk Hukum Anggota Tidak Tetap
Head of Legal Desk Non-Permanent Member
Kepala Desk Kepatuhan Anggota Tidak Tetap
Head of Compliance Desk Non-Permanent Member
Kepala Desk General Affairs & Layanan Anggota Tidak Tetap
Head of General Affairs & Services Desk Non-Permanent Member
Profil Ketua Steering Committee Project Management Office
(SteerCo PMO)
Steering Committee Project Management Office (SteerCo PMO)
BRI Finance menetapkan Direktur Utama Perusahaan BRI Finance has appointed the Company’s President
sebagai Ketua Komite Pengarah Kantor Manajemen Proyek Director as Chair of the Project Management Office
(SteerCo PMO). Profil Ketua Komite Pengarah Kantor Steering Committee (SteerCo PMO). The profile of
Manajemen Proyek (SteerCo PMO) disajikan pada Bab the Chair of the Project Management Office Steering
Profil Perusahaan, bagian Profil Direksi, dalam Laporan Committee (SteerCo PMO) is presented in the Company
Tahunan dan Keberlanjutan ini. Profile chapter, under the Board of Directors profile, in this
Annual and Sustainability Report.
Rapat dan Agenda Steering Committee Project Management Office
(SteerCo PMO)
Frequency of Meetings and Agenda of the Steering Committee Project Management Office
(SteerCo PMO)
Steering Committee Project Management Office (SteerCo The Steering Committee Project Management Office
PMO) telah melaksanakan rapat komite sebanyak 19 (SteerCo PMO) has held 19 (nineteen) committee meetings.
(sembilan belas) kali rapat. Informasi terkait kehadiran dan Information regarding attendance and the agenda of the
agenda rapat Steering Committee Project Management Steering Committee Project Management Office (SteerCo
Office (SteerCo PMO) Adalah sebagai berikut: PMO) meetings is as follows:
Tanggal Agenda Peserta Rapat
No
Date Agenda Meeting Participants
29 Juli 2025 SteerCo PMO Sinergi dengan BRI Kuorum
1.
July 29, 2025 SteerCo PMO Synergy with BRI Quorum
5 Agustus 2025 SteerCo PMO Sinergi dengan BRI Kuorum
2.
August 5, 2025 SteerCo PMO Synergy with BRI Quorum
12 Agustus 2025 SteerCo PMO Sinergi dengan BRI Kuorum
3.
August 12, 2025 SteerCo PMO Synergy with BRI Quorum
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Tata Kelola Perusahaan
Corporate Governance
Tanggal Agenda Peserta Rapat
No
Date Agenda Meeting Participants
19 Agustus 2025 Kuorum
4. SteerCo PMO BRI Finance
August 19, 2025 Quorum
28 Agustus 2025 Kuorum
5. SteerCo PMO BRI Finance
August 28, 2025 Quorum
4 September 2025 Kuorum
6. SteerCo PMO BRI Finance
September 4, 2025 Quorum
9 September 2025 Kuorum
7. SteerCo PMO BRI Finance
September 9, 2025 Quorum
15 September 2025 Kuorum
8. SteerCo PMO BRI Finance
September 15, 2025 Quorum
22 September 2025 Kuorum
9. SteerCo PMO BRI Finance
September 22, 2025 Quorum
30 September 2025 Kuorum
10. SteerCo PMO BRI Finance
September 30, 2025 Quorum
7 Oktober 2025 Kuorum
11. SteerCo PMO BRI Finance
October 7, 2025 Quorum
14 Oktober 2025 Kuorum
12. SteerCo PMO BRI Finance
October 14, 2025 Quorum
21 Oktober 2025 Kuorum
13. SteerCo PMO BRI Finance
October 21, 2025 Quorum
28 Oktober 2025 Kuorum
14. SteerCo PMO BRI Finance
October 28, 2025 Quorum
4 November 2025 Kuorum
15. SteerCo PMO BRI Finance
November 4, 2025 Quorum
18 November 2025 Kuorum
16. SteerCo PMO BRI Finance
November 18, 2025 Quorum
16 Desember 2025 Kuorum
17 . SteerCo PMO BRI Finance
December 16, 2025 Quorum
23 Desember 2025 Kuorum
18. SteerCo PMO BRI Finance
December 23, 2025 Quorum
30 Desember 2025 Kuorum
19. SteerCo PMO BRI Finance
December 30, 2025 Quorum
Pelaksanaan Kegiatan Steering Committee Project Management
Office (SteerCo PMO)
Implementation of Steering Committee Project Management Office (SteerCo PMO)
1. Menginisiasi, menyusun, serta merencanakan inisiatif 1. Initiating, developing, and planning strategic initiatives
strategis terkait dengan sinergi antara BRI Finance related to synergies between BRI Finance and BRI in line
dengan BRI sesuai dengan aspirasi dan BRIvolution with the aspirations and BRIvolution Reignite BRI.
Reignite BRI.
2. Melakukan pemantauan dan evaluasi pelaksanaan 2. Monitoring and evaluating the implementation of
proyek yang berhubungan dengan implementasi inisiatif projects related to the implementation of strategic
strategis sinergi dengan BRI. synergy initiatives with BRI
3. Mempersiapkan agenda, jadwal, dan tempat rapat 3. Preparing the agenda, schedule, and venue for SteerCo
SteerCo PMO. PMO meetings.
4. Melaksanakan fungsi surat menyurat, dokumentasi dan 4. Performing correspondence, documentation, and
persiapan dokumen SteerCo. document preparation functions for SteerCo.
5. Mengkoordinasi persiapan materi rapat SteerCo. 5. Coordinating the preparation of SteerCo meeting
materials.
6. Turut serta dalam proses project life cycle. 6. Participate in the project life cycle process.
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Sekretaris Perusahaan
Corporate Secretary
BRI Finance menunjuk Sekretaris Perusahaan merujuk BRI Finance appoints a Corporate Secretary in accordance
pada Peraturan Otoritas Jasa Keuangan Nomor 35 with Financial Services Authority Regulation Number 35
tahun 2014 tentang Sekretaris Perusahaan Emiten of 2014 concerning Corporate Secretaries of Issuers or
atau Perusahaan Publik. Sebagai pejabat Perusahaan Public Companies. As a corporate officer, the Corporate
Sekretaris Perusahaan yang ditunjuk secara khusus Secretary is specifically appointed to carry out the duties
untuk mengemban tugas Sekretaris Perusahaan dan of Corporate Secretary, and his/her appointment and
pengangkatan serta pemberhentiannya dilakukan oleh dismissal are carried out by the Board of Directors based
Direksi berdasarkan mekanisme internal Perusahaan on the Company’s internal mechanisms with the approval
dengan persetujuan Dewan Komisaris. Secara garis besar, of the Board of Commissioners. In general, the Corporate
Sekretaris Perusahaan berperan dalam memastikan Secretary plays a role in ensuring information disclosure
keterbukaan informasi serta memfasilitasi layanan dan and facilitating services and communication with
komunikasi dengan pemangku kepentingan. stakeholders.
Tugas dan Tanggung Jawab
Duties and Responsibilities
Sekretaris Perusahaan memiliki tugas dan tanggung The Corporate Secretary has main duties and
jawab pokok yang wajib dilaksanakan secara profesional, responsibilities that must be carried out professionally,
antara lain: including:
1. Mengikuti perkembangan pasar modal khususnya 1. Follow the development of the capital market, especially
peraturan perundang-undangan yang berlaku di bidang the laws and regulations applicable in the capital
pasar modal; market sector;
2. Memberikan masukan kepada Direksi dan Dewan 2. Provide input to the Board of Directors and Board of
Komisaris untuk mematuhi ketentuan peraturan Commissioners to comply with the provisions of the laws
perundang-undangan yang berlaku di bidang and regulations applicable in the capital market sector;
pasar modal;
3. Membantu Direksi dan Dewan Komisaris dalam 3. Assist the Board of Directors and Board of
pelaksanaan tata kelola Perusahaan yang meliputi: Commissioners in implementing corporate governance
which includes:
a. Keterbukaan informasi kepada masyarakat, termasuk a. Disclosure of information to the public, including the
ketersediaan informasi pada Situs Web Perusahaan; availability of information on the Company’s Website;
b. Penyampaian laporan kepada Otoritas Jasa b. Submission of reports to the Financial Services
Keuangan tepat waktu; Authority on time;
c. Penyelenggaraan dan dokumentasi Rapat Umum c. Organizing and documenting General Meetings of
Pemegang Saham; Shareholders;
d. Penyelenggaraan dan dokumentasi Rapat Direksi d. Organizing and documenting Meetings of the Board
dan/atau Dewan Komisaris; of Directors and/or Board of Commissioners;
e. Pelaksanaan program orientasi terhadap Perusahaan e. Implementing orientation programs for the Company
bagi anggota Direksi dan/atau Dewan Komisaris. for members of the Board of Directors and/or Board
of Commissioners.
4. Sebagai penghubung antara Perusahaan dengan 4. Serving as a liaison between the Company and
pemegang saham, Otoritas Jasa Keuangan, dan shareholders, the Financial Services Authority, and other
pemangku kepentingan lainnya. stakeholders.
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Tata Kelola Perusahaan
Corporate Governance
Profil Sekretaris Perusahaan
Corporate Secretary Profile
Periode / Period
September 2024 – SK Perubahan Berikutnya
September 2024 – Next Amendment Decree
Aditia Fakhri Kewarganegaraan / Citizenship
Ramadhani
Indonesia
Indonesian
Sekretaris Perusahaan
Domisili / Domicile
Corporate Secretary
Jakarta
Tempat, Tahun Lahir / Tempat, Tahun Lahir
Banyuwangi, 1988
Dasar Penunjukan / Basis of Appointment
Surat Keputusan Direksi PT BRI Multifinance Indonesia No. 253/DIR/HCD/07-2025 tanggal 1 Juli 2025.
Decision Letter of the Board of Directors of PT BRI Multifinance Indonesia No. 253/DIR/HCD/07-2025 dated July 1, 2025.
Riwayat Pendidikan / Educational Background
• S1 Teknik di Universitas Diponegoro Semarang (2010)
Bachelor of Engineering from Diponegoro University, Semarang (2010)
• S2 Manajemen di Universitas Diponegoro Semarang (2013)
Master of Management from Diponegoro University, Semarang (2013)
Pengalaman Kerja / Professional Background
• Kepala Desk Sekretariat Perusahaan (2024-sekarang)
Head of Corporate Secretariat Desk (2024-sekarang)
• Group Head Desk Sekretariat Perusahaan (2024)
Group Head of Corporate Secretariat Desk (2024)
• Funding Transaction Manager PT Bank Rakyat Indonesia (Persero) Tbk (2023-2024)
Funding Transaction Manager at PT Bank Rakyat Indonesia (Persero) Tbk (2023-2024)
Sertifikasi / Certification
Sertifikasi Dasar Manajerial
Basic Managerial Certification
Rangkap Jabatan / Concurrent Position
Tidak ada
None
Pelaksanaan Tugas Sekretaris Perusahaan Tahun 2025
Implementation of Corporate Secretary Duties in 2025
Di tahun 2025, Sekretaris Perusahaan telah melaksanakan In 2025, the Corporate Secretary has carried out several
beberapa tugas dan tanggung jawabnya sesuai Anggaran duties and responsibilities in accordance with the
Dasar Perusahaan, antara lain melakukan: Company’s Articles of Association, including:
• Publikasi Informasi Perusahaan • Publication of Company Information
BRI Finance berkomitmen untuk senantiasa BRI Finance is committed to always implementing
menjalankan prinsip keterbukaan informasi Perusahaan the Company’s information transparency principle by
dengan mempublikasikan berbagai kegiatan atau publishing various activities or information regarding
informasi mengenai Perusahaan sepanjang tahun the Company throughout the 2025 fiscal year. This is
buku 2025. Hal ini sesuai dengan Peraturan Bapepam in accordance with Bapepam and LK Regulation No.
dan LK No. X.K.1 (Keputusan Ketua Bapepam dan LK X.K.1 (Decree of the Head of Bapepam and LK No.
No. Kep-86/PM/1996 tertanggal 24 Januari 1996) dan Kep-86/PM/1996 dated January 24, 1996) and Jakarta
Peraturan Bursa Efek Jakarta No. I-E.IV (Keputusan Stock Exchange Regulation No. I-E.IV (Decree of the
Direksi PT Bursa Efek Jakarta No. Kep-306/BEJ/07- Board of Directors of PT Bursa Efek Jakarta No. Kep-
2004 tertanggal 19 Juli 2004). Pengungkapan informasi 306/BEJ/07-2004 dated July 19, 2004). Disclosure
material dilakukan Perusahaan melalui laporan ataupun of material information is carried out by the Company
siaran pers. through reports or press releases.
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• Pemenuhan Kewajiban Laporan BRI Finance • Fulfillment of BRI Finance Report Obligations
BRI Finance sebagai Perusahaan Jasa Keuangan yang BRI Finance as a Financial Services Company engaged
bergerak dalam bidang pembiayaan dan sebagai in financing and as a listed company is obliged to
perusahaan tercatat berkewajiban mengikuti peraturan follow the regulations set by the Regulator, namely the
yang telah ditetapkan oleh Regulator yakni Otoritas Financial Services Authority and the Indonesia Stock
Jasa Keuangan dan Bursa Efek Indonesia. Berikut adalah Exchange. The followings are BRI Finance reports as a
laporan-laporan BRI Finance sebagai tanda kepatuhan sign of the Company’s compliance with the Regulator:
Perusahaan kepada Regulator:
Periode Keterangan
No
Period Description
1. Januari 1. Laporan Konfirmasi Emiten Grup
January Issuer Group Confirmation Report
2. Laporan Realisasi Literasi & Inklusi Keuangan Semester 2 Tahun 2024 PT BRI Multifinance
Indonesia
Report on Financial Literacy & Inclusion Realization for Semester 2 of 2024 PT BRI
Multifinance Indonesia
2. Februari 1. Laporan Utang Valas
February Foreign Exchange Debt Report
2. Laporan Penunjukan/Perubahan Akuntan Publik dan/atau Kantor Akuntan Publik Jasa
Audit atas Informasi Keuangan Historis Tahunan
Report on the Appointment/Change of Public Accountant and/or Public Accounting Firm
for Audit Services for Historical Annual Financial Information
3. Maret 1. Laporan Hasil Pemeringkatan Tahunan
March Annual Ranking Results Report
2. Laporan Penyampaian Bukti Iklan Laporan Keuangan Tahunan
Report on Disclosure of Evidence of Advertising Annual Financial Statements
3. Laporan Tahunan dan Keberlanjutan dan ESG
Annual Report and Sustainability and ESG
4. April Laporan Realisasi Penggunaan Jasa Akuntan Publik dan Kantor Akuntan Publik
April Report on the Realization of the Use of Public Accountant Services and Public Accounting
Firms
5. Mei -
May
6. Juni -
June
7. Juli 1. Laporan Realisasi Literasi & Inklusi Keuangan Semester 1 Tahun 2025 PT BRI Multifinance
July Indonesia
Report on Financial Literacy & Inclusion Realization for Semester 1 of 2025 PT BRI
Multifinance Indonesia
2. Laporan Perubahan Corporate Secretary
Corporate Secretary Change Report
3. Laporan Perubahan Komite Nominasi dan Remunerasi PT BRI Multifinance Indonesia
Report on Changes to the Nomination and Remuneration Committee of PT BRI Multifinance
Indonesia
4. Laporan Perubahan Komite Pemantau Risiko PT BRI Multifinance Indonesia
Report on Changes to the Risk Monitoring Committee of PT BRI Multifinance Indonesia
5. Laporan Penyampaian Hasil Rapat Umum Pemegang Saham Tahunan Tahun Buku 2024 PT
BRI Multifinance Indonesia
Report on the Results of the Annual General Meeting of Shareholders for the 2024 Fiscal
Year of PT BRI Multifinance Indonesia
6. Laporan Perubahan Pengurus PT BRI Multifinance Indonesia
Report on Changes to the Management of PT BRI Multifinance Indonesia
7. Laporan Kesiapan Dana Pembayaran Obligasi I BRI Finance Tahun 2022
BRI Finance Bond I Payment Fund Readiness Report for 2022
8. Agustus Laporan Penggunaan Dana Hasil Penawaran Umum
August Report on the Use of Funds from Public Offerings
9. September -
September
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Tata Kelola Perusahaan
Corporate Governance
Periode Keterangan
No
Period Description
10. Oktober Laporan Penunjukan Akuntan Publik dan/atau Kantor Akuntan Publik Jasa Audit atas
October Informasi Keuangan Historis Tahunan
Report on the Appointment of Public Accountants and/or Public Accounting Firms for Audit
Services on Historical Annual Financial Information
11. November Laporan Rencana Literasi & Inklusi Keuangan Tahun 2026 PT BRI Multifinance Indonesia
November 2026 Financial Literacy & Inclusion Plan Report of PT BRI Multifinance Indonesia
12. Desember -
December
• Kegiatan Membina Hubungan dengan Media Massa • Activities to Build Relationships with the Mass Media
BRI Finance senantiasa membina hubungan baik dengan BRI Finance always maintains good relations with the
media massa sebagai mitra dalam penyebaran informasi mass media as partners in disseminating information
tentang kondisi Perusahaan. Pada bulan Desember about the Company’s condition. In December 2025, the
2025, Perusahaan menggelar kegiatan Pelaksanaan Company held a CSR event by inviting several media
CSR dengan mengundang beberapa media. outlets.
• Tata Kelola Perusahaan • Corporate Governance
Untuk mendukung pencapaian target kinerja dan To support the achievement of performance targets
penguatan citra perusahaan yang selaras dengan and strengthen the company’s image in line with BRI
visi, misi, dan strategi BRI Finance, pada tahun 2025 Finance’s vision, mission, and strategy, in 2025 the Head
Kepala Desk Sekretariat Perusahaan memiliki tugas dan of the Corporate Secretariat Desk will have the following
tanggung jawab sebagai berikut: duties and responsibilities:
1. Penyusunan dan penyempurnaan strategi Sekretariat 1. Preparation and refinement of the Corporate
Perusahaan; Secretariat strategy;
2. Penyusunan, implementasi dan evaluasi strategi 2. Preparation, implementation, and evaluation of the
komunikasi perusahaan; company’s communication strategy;
3. Penyusunan, implementasi dan evaluasi program 3. Preparation, implementation, and evaluation of
corporate event dan pemberian sponsorship the Company’s corporate event and sponsorship
Perusahaan; programs;
4. Penyusunan, implementasi dan evaluasi strategi, dan 4. Preparation, implementation, and evaluation of
kegiatan Corporate Social Responsibility (CSR) dan strategies, and Corporate Social Responsibility (CSR)
Community Development; and Community Development activities;
5. Pengelolaan, penatakerjaan, dan administrasi 5. Management, administration, and administration of
aktivitas kesekretariatan Perusahaan; the Company’s secretariat activities;
6. Pengelolaan kepatuhan terhadap ketentuan yang 6. Management of compliance with provisions related to
terkait dengan peran Perusahaan sebagai emiten, the Company’s role as an issuer, including regulatory
termasuk ketentuan regulator, pasar modal dan lain- provisions, capital markets and others; and
lain; dan
7. Penatakerjaan aktivitas Dewan Komisaris dan Direksi. 7. Administration of the activities of the Board of
Commissioners and Directors.
Pengembangan Kompetensi Sekretaris Perusahaan
Corporate Secretary Competency Development
Sepanjang tahun 2025, Sekretaris Perusahaan Throughout 2025, the Corporate Secretary will improve
meningkatkan kompetensi melalui partisipasi dalam their competencies by participating in various training
berbagai program pelatihan dan pendidikan. Uraian and education programs. A complete description of
lengkap mengenai program pelatihan serta pengembangan the training programs and competency development
kompetensi Sekretaris Perusahaan dapat ditemukan of the Corporate Secretary can be found in the Business
pada Bab Tinjauan Unit Pendukung Bisnis (TUPB), bagian Support Unit Review (TUPB) chapter, under Corporate
Pengembangan Kompetensi Sekretaris Perusahaan, dalam Secretary Competency Development, in this Annual and
Laporan Tahunan dan Keberlanjutan ini. Sustainability Report.
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Fungsi Audit Internal
Internal Audit Function
Sebagai wujud kepatuhan terhadap Peraturan Otoritas Jasa In compliance with Financial Services Authority Regulation
Keuangan Nomor 56 Tahun 2015, BRI Finance membentuk No. 56 of 2015, BRI Finance established an Internal Audit
Fungsi Audit Internal yang memiliki peran penting dalam Function that plays an important role in supporting
mendukung manajemen mewujudkan strategic business management in achieving strategic business objectives.
objectives. Fungsi Audit Internal juga bertanggung jawab The Internal Audit Function is also responsible for ensuring
untuk memastikan kecukupan dan efektivitas pelaksanaan the adequacy and effectiveness of internal controls, risk
pengendalian internal, manajemen risiko, serta tata kelola management, and corporate governance.
perusahaan.
Melalui pelaksanaan Fungsi Audit Internal yang efektif, Through the implementation of an effective Internal Audit
BRI Finance memperoleh keyakinan atas terjaganya Function, BRI Finance gains confidence in the quality
kualitas sistem pengendalian internal, pengelolaan risiko, of its internal control systems, risk management, and
serta penerapan tata kelola perusahaan. Peran tersebut corporate governance practices. This role is supported
didukung oleh independensi struktur organisasi, kecukupan by an independent organizational structure, sufficient
dan kompetensi Auditor, serta penerapan metodologi yang and competent auditors, and the application of dynamic
dinamis guna memastikan kontribusi Fungsi Audit Internal methodologies to ensure that the Internal Audit Function
berjalan secara berkelanjutan dan efektif. contributes in a sustainable and effective manner.
Dasar Hukum
Legal Basis
Adapun dasar hukum pembentukan Fungsi Audit Internal The legal basis for the establishment of the Company’s
Perusahaan mengacu pada peraturan perundang- Internal Audit Function refers to the following laws and
undangan sebagai berikut: regulations:
1. Peraturan Menteri BUMN Nomor PER-2/MBU/2023 1. Regulation of the Minister of SOEs No. PER-2/MBU/2023
tentang Tata Kelola dan Kegiatan Korporasi Signifikan on Governance and Significant Corporate Activities of
Badan Usaha Milik Negara; State-Owned Enterprises;
2. Peraturan Otoritas Jasa Keuangan Nomor 56 Tahun 2. Financial Services Authority Regulation No. 56 of 2015
2015 tentang Pembentukan dan Pedoman Penyusunan on the Establishment and Guidelines for the Preparation
Piagam Unit Audit Internal; of the Internal Audit Unit Charter;
3. Peraturan Otoritas Jasa Keuangan Nomor 35 Tahun 3. Financial Services Authority Regulation No. 35 of 2018
2018 tentang Penyelenggaraan Usaha Perusahaan on the Implementation of Finance Company Business;
Pembiayaan;
4. Peraturan Otoritas Jasa Keuangan Nomor 46 Tahun 4. Financial Services Authority Regulation No. 46 of 2024
2024 tentang Pengembangan dan Penguatan on the Development and Strengthening of Financing
Perusahaan Pembiayaan, Perusahaan Pembiayaan Companies, Infrastructure Financing Companies, and
Infrastruktur, dan Perusahaan Modal Ventura. Venture Capital Companies.
5. Peraturan Otoritas Jasa Keuangan Nomor 48 Tahun 5. Financial Services Authority Regulation No. 48 of 2024
2024 tentang Tata Kelola Yang Baik Bagi Lembaga on Good Governance for Financing Institutions, Venture
Pembiayaan, Perusahaan Modal Ventura, Lembaga Capital Companies, Microfinance Institutions, and Other
Keuangan Mikro, dan Lembaga Jasa Keuangan Lainnya; Financial Services Institutions;
6. Surat Keputusan Direksi BRI Finance No. S.014 DIR/ 6. BRI Finance Board of Directors Decree No. S.014 DIR/
CPL/08-2024 tentang Struktur Organisasi BRI CPL/08-2024 concerning the Organizational Structure
Finance; dan of BRI Finance; and
7. Surat Keputusan No. SK.020-3.0/SK/BRIFKOM/X/2023 7. Decree No. SK.020-3.0/SK/BRIF-KOM/X/2023 on the
tentang Piagam Komite Audit BRI Finance. BRI Finance Audit Committee Charter.
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Tata Kelola Perusahaan
Corporate Governance
Kedudukan dan Fungsi Audit Internal dalam Struktur Perusahaan
The Position and Function of Internal Audit in the Company Structure
Dewan Komisaris
The Board of
Commissioners
Direktur Utama
President Director
Fungsi Audit
Internal
Internal Audit Function
Kepala Divisi
Internal Audit
Head of the Internal Audit
Division
Pengembangan Standar
Audit & Quality Assurance
Audit Umum Audit IT Audit Standards Special Investigation &
General Audit IT Audit Development & Quality Branch Auditor
AssuranceFunction
Dari aspek tata kelola, Fungsi Audit Internal ditempatkan From a governance perspective, the Internal Audit Function
dengan garis pelaporan langsung kepada Direktur Utama reports directly to the President Director and has access to
dan diberikan akses komunikasi kepada Dewan Komisaris the Board of Commissioners through the Audit Committee.
melalui Komite Audit. Pengaturan tersebut menjadi dasar This arrangement provides the basis for a professional,
bagi terselenggaranya proses audit yang profesional, independent, and objective audit process.
independen, dan objektif.
Untuk mendukung pelaksanaan tugasnya, Fungsi To support the performance of its duties, the Internal Audit
Audit Internal didukung oleh struktur organisasi yang Function is supported by an independent organizational
independen serta sumber daya Auditor yang memadai structure and adequate auditor resources in terms of
dari sisi jumlah dan kompetensi. Kepemimpinan Fungsi number and competence. The Internal Audit Function is led
Audit Internal berada pada Kepala Divisi Internal Audit by the Head of the Internal Audit Division, who oversees
yang membawahi Audit Umum, Audit Teknologi Informasi, General Audit, Information Technology Audit, Audit
Pengembangan Standar Audit & Quality Assurance, dan Standards & Quality Assurance Development, and Branch
Branch Auditor. Auditors.
Pihak yang Mengangkat dan Memberhentikan Kepala Fungsi Audit
Internal
Party who Appoints and Dismisses the Head of Internal Audit Function
Kepala Fungsi Audit Internal memimpin Fungsi The Head of Internal Audit leads the Internal Audit Function
Audit Internal BRI Finance, dan penunjukan maupun at BRI Finance, and his/her appointment and dismissal
pemberhentiannya dilakukan oleh Direktur Utama setelah are carried out by the President Director after obtaining
memperoleh persetujuan Dewan Komisaris, dengan approval from the Board of Commissioners, taking into
mempertimbangkan masukan dari Komite Audit. consideration input from the Audit Committee.
Apabila Kepala Fungsi Audit Internal tidak memenuhi If the Head of Internal Audit does not meet the qualifications
kualifikasi sebagai Auditor Internal atau terbukti tidak as an Internal Auditor or is proven incapable of performing
mampu menjalankan tugas dan tanggung jawabnya, his/her duties and responsibilities, the President Director
Direktur Utama berwenang memberhentikan Kepala has the authority to dismiss the Head of Internal Audit with
Fungsi Audit Internal dengan persetujuan dari Dewan the approval of the Board of Commissioners.
Komisaris.
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Piagam Internal Audit
Internal Audit Charter
Sesuai dengan Surat Keputusan Bersama Dewan Komisaris In accordance with the Joint Decree of the Board
dan Direksi Nomor 08/SK/BRIFKOM/09/2024 dan SK.001- of Commissioners and Directors No. 08/SK/
6.0/DIR-IAD/09/2024 mengenai Piagam Internal Audit BRIFKOM/09/2024 and SK.001-6.0/DIR-IAD/09/2024
PT BRI Multifinance Indonesia, serta sebagai pemenuhan concerning the Internal Audit Charter of PT BRI Multifinance
Peraturan Otoritas Jasa Keuangan Nomor 56 Tahun 2015 Indonesia, and in compliance with Financial Services
tentang Pembentukan dan Pedoman Penyusunan Piagam Authority Regulation Number 56 of 2015 concerning
Unit Audit Internal, BRI Finance telah menetapkan Piagam the Establishment and Guidelines for the Preparation of
Internal Audit. Dokumen ini berfungsi sebagai pedoman Internal Audit Unit Charters, BRI Finance has established
operasional Fungsi Internal Audit, meliputi pelaksanaan an Internal Audit Charter. This document serves as an
audit, koordinasi dan komunikasi dengan unit yang operational guideline for the Internal Audit Function,
diaudit, pemeriksaan seluruh aktivitas perusahaan, serta covering the implementation of audits, coordination and
kewenangan untuk mengakses dokumen, catatan, aset communication with audited units, examination of all
fisik, sistem informasi, dan risalah rapat manajemen. company activities, and the authority to access documents,
records, physical assets, information systems, and
management meeting minutes.
Profil Kepala Fungsi Internal Audit
Profile of Head of Internal Audit Function
Periode / Period
April 2023 – SK Perubahan Berikutnya
April 2023 – Next Amendment Decree
Kewarganegaraan / Citizenship
Bahrul Ulum Indonesia
Kepala Divisi Internal Audit Indonesian
Head of Internal Audit Division
Domisili / Domicile
Jakarta
Tempat, Tahun Lahir / Tempat, Tahun Lahir
Kudus, 1990
Dasar Penunjukan / Basis of Appointment
Surat No. 245/DIR/HRD/-5-2022 Tentang Laporan Perubahan Kepala Audit Internal & Anggota Komite Audit BRI Finance
tanggal 18 Mei 2022.
Letter No. 245/DIR/HRD/-5-2022 on the Report on Changes in the Head of Internal Audit & Members of the BRI Finance
Audit Committee dated May 18, 2022.
Riwayat Pendidikan / Educational Background
S1 Akuntansi, Universitas Airlangga, Surabaya (2010)
Bachelor of Accounting, Universitas Airlangga, Surabaya (2010)
Pengalaman Kerja / Professional Background
• Kepala Divisi Internal Audit (2023-sekarang)
Head of Internal Audit Division (2023-present)
• Kepala Desk Internal Audit (2022-2023)
Head of Internal Audit Desk (2022-2023)
Sertifikasi / Certification
• Certified Qualified Internal Auditor (QIA)
• Certified Bank Internal Audit (CBIA)
• Certified General Banking
• Certified Banking Risk Management Level 2
• Certified Compliance Professional (CCP)
• Sertifikasi Dasar Pembiayaan – Manajerial
Basic Financing Certification - Managerial
Rangkap Jabatan / Concurrent Position
Beliau tidak memiliki rangkap jabatan
None
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Tata Kelola Perusahaan
Corporate Governance
Komposisi Personil Fungsi Audit Internal
Composition of Internal Audit Function Personnel
Komposisi personal Fungsi Audit Internal Perusahaan di The composition of the Company’s Internal Audit
tahun 2025 adalah sebagai berikut: Function personnel in 2025 is as follows:
Jabatan Jumlah
No
Position Total
Kepala Divisi
1. 1
Head of Division
Group Head
2. 4
Group Head
Auditor/Team Member
3. 13
Auditor/Team Member
Branch Auditor
4. 24
Branch Auditor
Staf Administrasi
5. 1
Administrative Staff
Tugas dan Tanggung Jawab Fungsi Internal Audit
Duties and Responsibilities of Internal Audit Function
Fungsi Internal Audit Perusahaan memiliki tugas dan Duties and responsibilities of Internal Audit Function are as
tanggung jawab sebagai berikut: follows:
1. Membantu tugas Direktur Utama dan Dewan 1. Assist the President Director and Board of
Komisaris (bekerja sama melalui Komite Audit) dalam Commissioners (in collaboration through the Audit
melakukan pengawasan dengan cara menjabarkan Committee) in carrying out supervision by outlining
dan melaporkan, baik dari perencanaan, pelaksanaan, and reporting, both from planning, implementation, and
maupun pemantauan hasil audit; monitoring of audit results;
2. Menguji dan mengevaluasi kecukupan pelaksanaan 2. Test and evaluate the adequacy of the implementation
pengendalian intern, manajemen risiko, dan proses tata of internal control, risk management, and corporate
kelola perusahaan sesuai dengan peraturan perundang- governance processes in accordance with laws and
undangan dan kebijakan Perusahaan; regulations and Company policies;
3. Melakukan pemilihan sumber daya manusia 3. Select competent human resources according to the
yang kompeten sesuai dengan kebutuhan dalam needs in carrying out tasks;
pelaksanaan tugas;
4. Berkomunikasi dengan Dewan Komisaris dan Komite 4. Communicate with the Board of Commissioners and
Audit dalam rangka pelaksanaan pengawasan di BRI Audit Committee in order to carry out supervision at
Finance; BRI Finance;
5. Auditor internal bertanggung jawab secara langsung 5. The internal auditor is directly responsible to the Head
kepada Kepala Divisi Internal Audit; of the Internal Audit Division;
6. Melakukan pemeriksaan dan penilaian atas efisiensi dan 6. Conduct examinations and assessments of efficiency
efektivitas di bidang keuangan, akuntansi, operasional, and effectiveness in the fields of finance, accounting,
sumber daya manusia, pemasaran, teknologi informasi operations, human resources, marketing, information
dan kegiatan lain melalui audit di semua level Unit technology and other activities through audits at
kerja BRI Finance secara independen, obyektif, dan all levels of BRI Finance work units independently,
profesional serta melakukan pemeriksaan khusus objectively, and professionally and conducting special
apabila diperlukan; examinations if necessary;
7. Mengidentifikasi segala kemungkinan untuk 7. Identify all possibilities to improve and increase the
memperbaiki dan meningkatkan efisiensi penggunaan efficiency of the use of resources and funds;
sumber daya dan dana;
8. Memberikan jasa konsultasi kepada pihak intern 8. Provide consulting services to internal parties of the
perusahaan untuk memberikan nilai tambah dan company to provide added value and improvements to
perbaikan terhadap kualitas pengendalian intern, the quality of internal control, risk management, and
pengelolaan risiko dan tata kelola perusahaan dengan corporate governance while still paying attention to
tetap memperhatikan independensi; independence;
9. Memberikan konsultasi dan keyakinan terkait hal yang 9. Provide consultation and assurance related to
bersifat strategis baik pada saat perencanaan maupun strategic matters both during planning and during the
pada saat pelaksanaan kegiatan operasional; implementation of operational activities;
10. Memberikan saran perbaikan dan informasi yang 10. Provide suggestions for improvement and objective
objektif tentang kegiatan yang diperiksa pada seluruh information about the activities being audited at all
tingkatan manajemen; levels of management;
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11. Menyusun standar pelaksanaan Fungsi Internal Audit 11. Prepare standards for the implementation of the Internal
yang paling sedikit mencakup hal-hal yang diatur dalam Audit Function that at least cover matters regulated in
Standar Profesional Audit Intern sebagai pedoman bagi the Internal Audit Professional Standards as a guideline
Auditor dalam melaksanakan tugas dan mengevaluasi for Auditors in carrying out their duties and evaluate the
mutu atas kegiatan audit internal bekerja sama dengan quality of internal audit activities in collaboration with
Komite Audit; the Audit Committee;
12. Melakukan penyusunan dan pengkajian Piagam Internal 12. Prepare and review the Internal Audit Charter
Audit secara periodik; periodically;
13. Melakukan penyusunan Perencanaan Audit Tahunan 13. Prepare the Annual Audit Plan (PAT) and budget
(PAT) dan alokasi anggaran untuk pelaksanaan fungsi allocation for the implementation of the internal audit
pengawasan intern; function;
14. Memantau tindakan perbaikan atas temuan yang 14. Monitor corrective actions for significant findings;
signifikan;
15. Menjaga kerahasiaan informasi dan/atau data 15. Maintain the confidentiality of Company information
Perusahaan terkait dengan pelaksanaan tugas dan and/or data related to the implementation of Internal
tanggung jawab Internal Audit, kecuali diperbolehkan Audit duties and responsibilities, unless permitted by
berdasarkan ketentuan peraturan perundang-undangan laws and regulations and/or court decisions;
dan/atau putusan pengadilan;
16. Menjaga informasi rahasia yang diperoleh sewaktu 16. Maintain confidential information obtained while serving
menjabat sesuai dengan ketentuan peraturan in accordance with laws and regulations; and
perundang-undangan; dan
17. Menjadi Liaison Officer bagi pihak eksternal Perusahaan 17. Serve as a Liaison Officer for external parties to the
dalam kaitannya dengan fungsi audit; dan Company in relation to the audit function; and
18. Menyampaikan laporan pelaksanaan dan pokok-pokok 18. Submit the implementation report and the main points
hasil audit setiap triwulan dan semesteran, paling of the audit results every quarter and semester, no
lambat 30 (tiga puluh) hari kalender setelah akhir later than 30 (thirty) calendar days after the end of the
bulan laporan kepada SEVP Satuan Kerja Audit Intern reporting month to the SEVP of the BRI Internal Audit
BRI. Dalam hal batas akhir waktu penyampaian laporan Work Unit. In the event that the deadline for submitting
pokok-pokok hasil audit jatuh pada hari libur nasional, the main points of the audit results report falls on a
maka laporan tersebut disampaikan paling lambat pada national holiday, the report will be submitted no later
hari kerja berikutnya. than the next working day.
Sertifikasi Profesi Personil Fungsi Audit Internal
Professional Certification of Internal Audit Function Personnel
Untuk mendukung peningkatan kinerja, Fungsi Audit To support performance improvement, the Internal Audit
Internal secara berkelanjutan mendorong pengembangan Function continuously encourages the development
kapasitas Auditor melalui peningkatan kualitas, of auditors’ capacity through improvements in quality,
pengetahuan, keterampilan, dan kompetensi. Upaya ini knowledge, skills, and competence. These efforts are
dilakukan guna memastikan seluruh penugasan audit carried out to ensure that all audit assignments can be
dapat dilaksanakan secara optimal, efektif, dan efisien. carried out optimally, effectively, and efficiently.
Sampai tahun 2025, sertifikasi profesi personal Fungsi The Company’s Internal Audit Function personal
Audit Internal Perusahaan adalah sebagai berikut: professional certification until 2025 is as follows:
Sertifikasi Jumlah
No
Certification Total
1. Certified Information System Auditor (CISA) 1
QIA Tingkat Dasar
2. 3
Basic Level QIA
Sertifikasi Manajemen Risiko
3. 1
Risk Management Certification
4. QIA Manajerial 1
Sertifikasi Dasar Pembiayaan Manajerial
5. 5
Basic Managerial Certification
CQI and IRCA Certified ISO/IEC27001:2022 Information Management System Lead Auditor
6. 2
Training Course
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Tata Kelola Perusahaan
Corporate Governance
Rapat Internal Audit
Internal Audit Meeting
Di tahun 2025, Fungsi Internal Audit Perusahaan telah In 2025, the Company’s Internal Audit Function has held
menyelenggarakan rapat Bersama sebanyak 14 (empat 14 (fourteen) joint meetings with the following meeting
belas) kali rapat dengan agenda rapat sebagai berikut: agenda:
Keterangan Jumlah Rapat
Information Total Meetings
Dewan Komisaris
4
Board of Commissioners
Direksi
0
Board of Directors
Komite Audit
4
Audit Committee
Komite Tata Kelola Terintegrasi
2
Integrated Governance Committee
SKAI BRI Induk
4
BRI Parent SKAI
Total 14
Laporan Pelaksanaan Kegiatan Fungsi Internal Audit Tahun 2025
Report on the Implementation of Internal Audit Function Activities in 2025
Tugas dan tanggung jawab Fungsi Internal Audit The duties and responsibilities of the Internal Audit
dilaksanakan berdasarkan hasil penilaian risiko serta Function are carried out based on the results of risk
Perencanaan Audit Tahunan yang mendapat persetujuan assessments and the Annual Audit Plan approved by the
dari Direktur Utama dan Komisaris Utama. Untuk tahun President Director and President Commissioner. For 2025,
2025, audit terhadap setiap Unit Kerja dilakukan dengan audits of each Work Unit will be carried out with the
cakupan sebagai berikut: following scope:
Unit Kerja Realisasi Audit
No
Work Unit Audit Realization
Divisi/Desk Reguler
1 28
Regular Division/Desk
2 Special Audit 8
Tematik Audit
3 6
Thematic Audit
Kantor Cabang
4 118
Branch office
5 Mandatory Audit 5
6 Consulting 1
Kaji Ulang
7 1
Review
Total 167
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Temuan dan Tindak Lanjut Hasil Audit
Audit Findings and Follow-Up
Sepanjang tahun 2025, Fungsi Internal Audit telah Throughout 2025, the Internal Audit Function has carried
melaksanakan pemantauan secara berkala sebagai bentuk out periodic monitoring as a form of commitment to
komitmen atas perbaikan kelemahan pengendalian intern. improving internal control weaknesses. From the results of
Dari hasil pemantauan audit tersebut, dapat diuraikan the audit monitoring, the following findings were obtained:
temuan sebagai berikut:
Hasil Monitoring Realisasi Audit
No
Monitoring Results Audit Realization
Memadai
1 66%
Adequate
Tidak Memadai
2 0%
Inadequate
Dalam Pemantauan
3 34%
Under Monitoring
Total 100%
Pengembangan Kompetensi Fungsi Audit Internal
Internal Audit Function Competency Development
Sampai 31 Desember 2025, Fungsi Audit Internal telah As of December 31, 2025, the Internal Audit Function has
meningkatkan kompetensinya melalui berbagai program improved its competence through various training and
pelatihan dan pendidikan. Rincian mengenai program education programs. Details regarding this competency
pengembangan kompetensi ini dapat ditemukan pada development program can be found in the Business
Bab Tinjauan Unit Pendukung Bisnis (TUPB), bagian Support Unit Review (TUPB) chapter, section on Internal
Pengembangan Kompetensi Fungsi Audit Internal, yang Audit Function Competency Development, presented in
disajikan dalam Laporan Tahunan dan Keberlanjutan ini. this Annual and Sustainability Report.
Auditor Eksternal
External Auditor
Akuntan Publik
Public Accountant
Untuk memperkuat pengawasan keuangan, BRI Finance To strengthen financial oversight, BRI Finance uses the
menggunakan jasa pihak independen berupa Akuntan services of independent parties in the form of Public
Publik (AP) dan Kantor Akuntan Publik (KAP) dalam Accountants (AP) and Public Accounting Firms (KAP) to
melaksanakan audit Laporan Keuangan. Akuntan Publik conduct audits of Financial Statements. Public Accountants
bertindak sebagai pihak eksternal yang memiliki keahlian act as external parties with the expertise to independently
untuk menilai secara independen apakah laporan assess whether a company’s financial statements are
keuangan perusahaan disusun sesuai dengan Standar prepared in accordance with Financial Accounting
Akuntansi Keuangan (SAK) di Indonesia. BRI Finance Standards (SAK) in Indonesia. BRI Finance also ensures
juga memastikan bahwa auditor eksternal yang ditunjuk that the appointed external auditors have no relationships
tidak memiliki hubungan atau kepentingan yang dapat or interests that could cause conflicts of interest with the
menimbulkan benturan kepentingan dengan perusahaan, company, so that the objectivity of the audit is guaranteed.
sehingga objektivitas audit tetap terjamin.
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Tata Kelola Perusahaan
Corporate Governance
Mekanisme Penunjukan Kantor Akuntan Publik
Mechanism for Public Accounting Firm Appointment
Sesuai dengan ketentuan Peraturan Otoritas Jasa In accordance with the provisions of Financial Services
Keuangan Nomor 9 Tahun 2023 dan Anggaran Dasar Authority Regulation Number 9 of 2023 and the Company’s
Perusahaan, BRI Finance melakukan penunjukan Kantor Articles of Association, BRI Finance appointed a Public
Akuntan Publik (KAP) melalui keputusan Rapat Umum Accounting Firm (KAP) through a decision of the Annual
Pemegang Saham Tahunan. Penetapan KAP ini dilandasi General Meeting of Shareholders. The appointment of the
rekomendasi yang diberikan oleh Dewan Komisaris dan KAP was based on recommendations made by the Board
Komite Audit, sebagai bagian dari mekanisme pengawasan of Commissioners and the Audit Committee, as part of a
dan tata kelola yang baik. mechanism for supervision and good governance.
Berdasarkan keputusan RUPS Tahunan pada 19 Maret Based on the decision of the Annual General Meeting of
2025, BRI Finance menetapkan Kantor Akuntan Publik Shareholders on March 19, 2025, BRI Finance appointed
Purwanto Susanti dan Surja untuk melaksanakan audit Purwanto Susanti dan Surja Public Accounting Firm to
atas Laporan Keuangan Perusahaan yang berakhir pada 31 audit the Company’s Financial Statements ending on
Desember 2025. December 31, 2025.
Kantor Akuntan Publik
Public Accounting Firm
Daftar Kantor Akuntan Publik, nama Akuntan Publik yang The list of Public Accounting Firms, the names of Public
melakukan audit, beserta opini atas Laporan Keuangan Accountants who conducted the audits, and the opinions
Perusahaan untuk periode 5 (lima) tahun terakhir adalah on the Company’s Financial Statements for the last five (5)
sebagai berikut: years are as follows:
Kantor
Akuntan Publik
Tahun Buku Akuntan Publik Opini Biaya
Public
Fiscal Year Public Accountant Opinion Fee
Accounting
Firm
2025 Purwanto Yasir Laporan keuangan menyajikan secara Rp1.025.000.000,-
Susanti dan wajar, sesuai dengan Standar Akuntansi
Surja Keuangan di Indonesia
The financial statements are presented
fairly, in accordance with Financial
Accounting Standards in Indonesia.
2024 Purwantono, Yasir Laporan keuangan menyajikan secara Rp950.000.000,-
Sungkoro & wajar, sesuai dengan Standar Akuntansi
Surja Keuangan di Indonesia
The financial statements are presented
fairly, in accordance with Financial
Accounting Standards in Indonesia.
2023 Purwantono, Yasir Laporan keuangan menyajikan secara Rp882.000.000,-
Sungkoro & wajar, sesuai dengan Standar Akuntansi
Surja Keuangan di Indonesia.
The financial statements are presented
fairly, in accordance with Financial
Accounting Standards in Indonesia.
2022 Purwantono, Christophorus Laporan keuangan menyajikan secara Rp840.000.000,-
Sungkoro & Alvin wajar, sesuai dengan Standar Akuntansi
Surja Kossim Keuangan di Indonesia
The financial statements are presented
fairly, in accordance with Financial
Accounting Standards in Indonesia.
2021 Purwantono, Christophorus Laporan keuangan menyajikan secara Rp800.000.000,-
Sungkoro & Alvin wajar, sesuai dengan Standar Akuntansi
Surja Kossim Keuangan di Indonesia.
The financial statements are presented
fairly, in accordance with Financial
Accounting Standards in Indonesia.
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Kantor
Akuntan Publik
Tahun Buku Akuntan Publik Opini Biaya
Public
Fiscal Year Public Accountant Opinion Fee
Accounting
Firm
2020 Purwantono, Christophorus Laporan keuangan menyajikan secara Rp790.000.000,-
Sungkoro & Alvin wajar, sesuai dengan Standar Akuntansi
Surja Kossim Keuangan di Indonesia
The financial statements are presented
fairly, in accordance with Financial
Accounting Standards in Indonesia.
Jasa Lainnya yang Diberikan
Other Services Provided
Tidak ada jasa lain yang diberikan oleh Kantor Akuntan There are no other services provided by the Public
Publik pada periode penugasan tahun buku 2025. Accounting Firm during the 2025 fiscal year assignment
period.
Sistem Manajemen Risiko
Risk Management System
Fungsi Manajemen Risiko
Risk Management Function
BRI Finance menyadari adanya risiko melekat (inherent BRI Finance recognizes the inherent risks in every business
risk) dalam setiap proses bisnis yang dijalankan. Untuk itu, process it undertakes. To that end, the company implements
perusahaan menerapkan sistem manajemen risiko yang a comprehensive and prudent risk management system
komprehensif dan prudent, sehingga risiko dapat dikelola so that risks can be managed effectively, integrally, and
secara efektif, terintegrasi, dan tepat. Sistem ini tidak appropriately. This system not only supports business
hanya mendukung pertumbuhan usaha dan pencapaian growth and the achievement of optimal profitability, but
profitabilitas yang optimal, tetapi juga menjaga also maintains a balance between the creation of long-
keseimbangan antara penciptaan nilai jangka panjang bagi term value for stakeholders, the risks faced, and the
pemangku kepentingan, risiko yang dihadapi, dan modal company’s capital. In order to remain relevant to business
perusahaan. Agar tetap relevan dengan perkembangan developments, BRI Finance periodically evaluates its
bisnis, BRI Finance secara berkala mengevaluasi sistem risk management system, demonstrating the company’s
manajemen risiko, sekaligus menunjukkan komitmen commitment to maintaining the effectiveness and accuracy
perusahaan dalam menjaga efektivitas dan ketepatan of risk management.
pengelolaan risiko.
Landasan Penerapan Manajemen Risiko
Basis for Implementing Risk Management
Adapun landasan penerapan sistem manajemen risiko The basis for implementing the risk management system
mengacu pada peraturan perundang undangan sebagai refers to the following laws and regulations:
berikut:
1. Peraturan Otoritas Jasa Keuangan No. 35/POJK.05/2018 1. Financial Services Authority Regulation No. 35/
tentang Penyelenggaraan Usaha Perusahaan POJK.05/2018 on the Implementation of Financing
Pembiayaan; Company Business;
2. Peraturan Otoritas Jasa Keuangan Nomor 46 Tahun 2. Financial Services Authority Regulation No. 46 of 2024
2024 tentang Pengembangan dan Penguatan on the Development and Strengthening of Financing
Perusahaan Pembiayaan, Perusahaan Pembiayaan Companies, Infrastructure Financing Companies, and
Infrastruktur, dan Perusahaan Modal Ventura. Venture Capital Companies;
3. Peraturan Otoritas Jasa Keuangan No. 28/POJK.05 3. Financial Services Authority Regulation No. 28/POJK.05
2020 tentang Penilaian Tingkat Kesehatan Lembaga 2020 on the Assessment of the Health Level of Non-
Jasa Keuangan Non-Bank; Bank Financial Services Institutions;
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Tata Kelola Perusahaan
Corporate Governance
4. Peraturan Otoritas Jasa Keuangan No. 4/POJK.05/2021 4. Financial Services Authority Regulation No. 4/
tentang Penerapan Manajemen Risiko dalam POJK.05/2021 on the Implementation of Risk
Penggunaan Teknologi Informasi oleh Lembaga Jasa Management in the Use of Information Technology by
Keuangan Non-Bank; Non-Bank Financial Services Institutions;
5. Surat Edaran Otoritas Jasa Keuangan No. 11/ 5. Financial Services Authority Circular Letter No. 11/
SEOJK.05/2020 tentang Penilaian Tingkat Kesehatan SEOJK.05/2020 on the Assessment of the Health
Perusahaan Pembiayaan dan Perusahaan Pembiayaan Level of Financing Companies and Sharia Financing
Syariah; Companies;
6. Surat Edaran Otoritas Jasa Keuangan No. 7/ 6. Circular Letter of the Financial Services Authority
SEOJK.05/2021 tentang Penerapan Manajemen Risiko No.7/SEOJK.05/2021 on the Implementation of
bagi Lembaga Jasa Keuangan Non-Bank; Risk Management for Non-Bank Financial Services
Institutions;
7. SK.001-5.0/DIR-RMD/12/2025 tentang Kebijakan 7. SK.001-5.0/DIR-RMD/12/2025 on the General Policy
Umum Manajemen Risiko (KUMR) PT BRI Multifinance of Risk Management (KUMR) of PT BRI Multifinance
Indonesia; Indonesia;
8. Peraturan Otoritas Jasa Keuangan Nomor 42 Tahun 8. Financial Services Authority Regulation Number 42
2024 tentang Penerapan Manajemen Risiko Bagi of 2024 on the Implementation of Risk Management
Lembaga Pembiayaan, Perusahaan Modal Ventura, for Financing Institutions, Venture Capital Companies,
Lembaga Keuangan Mikro, dan Lembaga Jasa Keuangan Microfinance Institutions, and Other Financial Services
Lainnya; Institutions; and
9. Peraturan Otoritas Jasa Keuangan Nomor 49 Tahun 9. Financial Services Authority Regulation Number 49 of
2024 Tentang Pengawasan, Penetapan Status 2024 on Supervision, Determination of Supervision
Pengawasan, dan Tindak Lanjut Pengawasan Lembaga Status, and Follow-up Supervision of Financing
Pembiayaan, Perusahaan Modal Ventura, Lembaga Institutions, Venture Capital Companies, Microfinance
Keuangan Mikro, dan Lembaga Jasa Keuangan Lainnya; Institutions, and Other Financial Services Institutions.
Kerangka Manajemen Risiko
Risk Management Framework
Kerangka manajemen risiko Perusahaan Adalah sebagai The Company’s risk management framework is as follows:
berikut:
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Dewan Komisaris
Board of Commissioners
Direksi
Board of Direction
Tata Kelola Perusahaan Yang Baik
Good Corporate Governance
Keterbukaan Akuntabilitas Tanggung Jawab Independen Kesetaraan
Transparansy Accountability Responsibility Independency Fairness
Penerapan Manajemen Risiko yang Efektif
Implementation of Effective Risk Management
Tata Kelola Risiko / Risk Governance
(4 Pilar Manajemen Risiko) / (4 Pillar of Risk Management)
Pengawasan Aktif Direksi Kecukupan Kebijakan, Kecukupan Proses Manajemen
dan Komisaris Prosedur, dan Penetapan Limit Risiko & MIS Kecukupan Internal Kontrol
Active Supervision Direction Adequacy of Policies, Procedures, Adequacy of Risk Management Adequacy of Internal Control
& Commissioners and Limit Setting Process & MIS
Dilakukan secara terintegrasi dan disesuaikan dengan tujuan, kebijakan, ukuran dan kompleksitas usaha.
Conducted in an integrated manner and tailored to the objectives, policies, size, and complexity of the business.
3 Lini Pertahanan
3 Lines Models
Lini Pertahanan Pertama Lini Pertahanan Kedua Lini Pertahanan Ketiga
1st Line Role 2nd Line Role 3rd Line Role
Unit kerja Bisnis Operasional yang Unit kerja yang memantau dan Unit kerja yang memastikan (jaminan
langsung mengelola risiko mengendalikan risiko secara agregat objektif) penerapan pengelolaan risiko
(Care Risk Taking Unit) serta menyusun kebijakan dan dijalankan secara efektif
Business/operational works unit that directly metodologi Work unit that ensures (objective assurance)
identify & manage risk & provide information Work limit that measures, monitor, control, the effective implementation of risk
in business and operational process risk in aggregation manner and develop management
methodologies & policies
• Pembiayaan • Financing • Manajemen • Risk Management • Audit Internal • Internal Audit
• Administrasi • Administration Risiko & SOP & SOP
• IT • IT • Compliance • Compliance
• Keuangan • Finance
• Collection, dll • Collection, etc
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Mengacu pada ketentuan Peraturan Otoritas Jasa Referring to the provisions of Financial Services
Keuangan Nomor 42 Tahun 2024 tentang Penerapan Authority Regulation Number 42 of 2024 concerning
Manajemen Risiko bagi Lembaga Pembiayaan, Perusahaan the Implementation of Risk Management for Financing
Modal Ventura, Lembaga Keuangan Mikro, dan Lembaga Institutions, Venture Capital Companies, Microfinance
Jasa Keuangan Lainnya, serta Surat Keputusan No. Institutions, and Other Financial Services Institutions,
SK.001-5.0/DIR-RMD/12/2025 mengenai Kebijakan Umum as well as Decree No. SK.001-5.0/DIR-RMD/12/2025
Manajemen Risiko (KUMR) PT BRI Multifinance Indonesia, concerning the General Risk Management Policy (KUMR)
Perusahaan menerapkan manajemen risiko yang disusun of PT BRI Multifinance Indonesia, the Company implements
berdasarkan empat pilar utama sebagai berikut: risk management based on the following four main pillars:
1. Pengawasan Aktif Direksi dan Dewan Komisaris 1. Active Supervision of the Board of Directors and Board
Pengawasan aktif dilakukan oleh Direktur Manajemen of Commissioners Active supervision is carried out by
Risiko, Komite Pemantau Risiko, dan Komite Manajemen the Risk Management Director, the Risk Monitoring
Risiko melalui: Committee, and the Risk Management Committee
through:
a. Penetapan kebijakan dan strategi manajemen a. Determination of risk management policies and
risiko, serta peninjauan rutin atas kualitas portofolio strategies, as well as routine review of the quality of
pembiayaan; the financing portfolio;
b. Proaktif dalam pengawasan dan mitigasi risiko; dan b. Proactive in monitoring and mitigating risks; and
c. Evaluasi kebijakan manajemen risiko secara berkala. c. Periodic evaluation of risk management policies.
2. Kecukupan Kebijakan, Prosedur, dan Penetapan 2. Adequacy of Policies, Procedures, and Determination of
Limit Risiko Risk Limits
a. Perusahaan menyusun kebijakan-kebijakan terkait a. The Company prepares comprehensive risk
manajemen risiko secara komprehensif yang ditinjau management policies that are reviewed periodically
secara berkala dan disesuaikan dengan keadaan and adjusted to the Company’s current internal/
internal/eksternal Perusahaan terkini. Kebijakan- external conditions. These policies are compiled into
kebijakan tersebut disusun ke dalam Kebijakan, Policies, Implementation Guidelines/Circulars, and
Pedoman Pelaksanaan/Surat Edaran, dan Standard Standard Operational Procedures (SOPs), which
Operational Procedure (SOP), yang kemudian were then internalized by all employees; and
diinternalisasi kepada seluruh pegawai; dan
b. Perusahaan menetapkan limit risiko berdasarkan b. The Company sets risk limits based on risk appetite,
risk appetite, risk tolerance, dan strategi perusahaan risk tolerance, and the company’s overall strategy
secara keseluruhan dengan memperhatikan by considering the Company’s ability to absorb risk
kemampuan Perusahaan dalam menyerap eksposur exposure or losses.
risiko atau kerugian.
3. Kecukupan Proses Identifikasi, Pengukuran, 3. Adequacy of Risk Identification, Measurement,
Pemantauan, dan Pengendalian Risiko, serta Sistem Monitoring, and Control Processes, and Risk
Informasi Manajemen Risiko. Management Information Systems
a. Perusahaan memiliki perangkat berupa sistem dan a. The Company has tools in the form of systems and
pelaporan rutin untuk mengidentifikasi, mengukur, routine reporting to identify, measure, monitor, and
memantau, dan mengendalikan risiko secara berkala; control risks periodically;
b. Identifikasi risiko terhadap aktivitas bisnis dan b. Identification of risks to the Company’s business and
operasional Perusahaan secara menyeluruh guna operational activities as a whole in order to analyze
menganalisis sumber dan kemungkinan timbulnya the sources and potential risks and their impacts.
risiko serta dampaknya. Hasil identifikasi risiko The results of risk identification are translated into
diterjemahkan menjadi parameter-parameter risiko risk parameters that are measured and monitored
yang diukur dan dipantau secara rutin; dan routinely;
c. Pemantauan atas eksposur risiko dilakukan secara c. Monitoring of risk exposure is carried out periodically
berkala dan segera dilakukan tindakan koreksi and corrective actions are taken immediately so
sehingga risiko dapat terjaga sesuai dengan batasan that risks can be maintained in accordance with the
risk appetite Perusahaan. Company’s risk appetite limits.
4. Sistem Pengendalian Internal yang Menyeluruh. 4. Comprehensive Internal Control System.
Perusahaan menerapkan manajemen risiko yang efektif The Company implements effective risk management
yang dilengkapi dengan sistem pengendalian internal equipped with a reliable internal control system to
yang andal agar dapat membantu Perusahaan dalam assist the Company in maintaining assets, ensuring the
menjaga aset, menjamin ketersediaan laporan keuangan availability of reliable financial and managerial reports,
dan manajerial terpercaya, meningkatkan kepatuhan increasing the Company’s compliance with applicable
Perusahaan terhadap peraturan perundang-undangan laws and regulations, and reducing the risk of losses,
yang berlaku, serta mengurangi risiko terjadinya deviations, and violations of the prudential aspect.
kerugian, penyimpangan, dan pelanggaran terhadap
aspek kehati-hatian.
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Tata Kelola Perusahaan
Corporate Governance
Prinsip Manajemen Risiko
Risk Management Principles
Melalui penerapan sistem manajemen risiko, Perusahaan Through the implementation of a risk management system,
berupaya memastikan keberlangsungan bisnis yang the Company strives to ensure sustainable business
berkelanjutan melalui pengelolaan risiko yang efektif. continuity through effective risk management. BRI Finance
BRI Finance menjadikan prinsip ISO 31000:2018 sebagai uses the principles of ISO 31000:2018 as the main reference
acuan utama dalam pelaksanaan sistem manajemen risiko. in the implementation of its risk management system.
Prinsip-prinsip tersebut meliputi: These principles include:
1. Terintegrasi (Integrated) 1. Integrated
Manajemen risiko merupakan bagian yang tidak Risk management is an integral part of all organizational
terpisahkan dari semua aktivitas organisasi. activities.
2. Terstruktur dan Komprehensif (Structured & 2. Structured and Comprehensive
Comprehensive)
Pendekatan manajemen risiko yang terstruktur dan A structured and comprehensive risk management
komprehensif akan berkontribusi terhadap hasil yang approach will contribute to consistent and comparable
konsisten dan sebanding. results.
3. Dapat Menyesuaikan (Customized) 3. Customized
Kerangka kerja dan proses manajemen risiko dapat The risk management framework and process can
disesuaikan dengan tujuan Perusahaan mengikuti be adjusted to the Company’s objectives following
perkembangan kondisi internal dan eksternal. developments in internal and external conditions.
4. Inklusif (Inclusive) 4. Inclusive
Dengan keterlibatan yang memadai dan tepat With adequate and timely involvement and accompanied
waktu serta diiringi oleh pengetahuan, pandangan, by different knowledge, views, and perceptions from
dan persepsi yang berbeda dari seluruh pemangku all stakeholders will produce more informative risk
kepentingan akan menghasilkan manajemen risiko yang management and increase risk awareness.
lebih informatif dan meningkatkan risk awareness.
5. Dinamis (Dynamic) 5. Dynamic
Risiko dapat timbul, berubah, atau hilang seiring Risks can arise, change, or disappear along with changes
perubahan konteks eksternal dan internal organisasi. in the external and internal context of the organization.
Sehingga dengan manajemen risiko, dapat So that with risk management, it can identify, measure,
mengidentifikasi, mengukur, memantau, mengantisipasi, monitor, anticipate, and control changes and risk events
dan mengendalikan perubahan dan peristiwa risiko adequately and in a timely manner.
dengan memadai dan tepat waktu.
6. Informasi Terbaik yang Tersedia (Best Available 6. Best Available Information
Information)
Masukan untuk perbaikan manajemen risiko didasarkan Input for improving risk management is based on
atas informasi historis dan terkini, dan juga proyeksi historical and current information, as well as future
masa depan. Manajemen risiko secara eksplisit projections. Risk management explicitly takes into
memperhitungkan segala batasan dan ketidakpastian account any limitations and uncertainties associated
yang berkaitan dengan informasi dan proyeksi tersebut. with such information and projections. Information
Informasi sebaiknya tepat waktu, jelas, dan tersedia should be timely, clear, and available to relevant
bagi pemangku kepentingan yang terkait. stakeholders.
7. Faktor Manusia dan Budaya (Human & Cultural Factors) 7. Human & Cultural Factors
Perilaku dan budaya secara signifikan mempengaruhi Behavior and culture significantly affect all aspects
seluruh aspek manajemen risiko di setiap tingkatan dan of risk management at every level and stage of risk
tahapan manajemen risiko. management.
8. Perbaikan Berkelanjutan (Continual Improvement) 8. Continual Improvement
Manajemen risiko diperbaiki secara berkelanjutan Risk management is improved continuously or
atau terus-menerus berdasarkan pengetahuan dan continually based on knowledge and experience.
pengalaman.
Pihak Pengelola Fungsi Manajemen Risiko Perusahaan
Risk Management Function Manager
Pelaksanaan fungsi manajemen risiko di BRI Finance The implementation of risk management functions at BRI
dilakukan oleh Divisi Manajemen Risiko sebagai unit kerja Finance is carried out by the Risk Management Division
yang ditetapkan oleh Perusahaan. Divisi Manajemen as a work unit established by the Company. The Risk
Risiko berperan secara independen dalam menjalankan Management Division plays an independent role in carrying
fungsi bisnis dan operasional (risk taking function) serta out business and operational functions (risk-taking
fungsi pengendalian internal. Dalam menjalankan tugas functions) as well as internal control functions. In carrying
dan tanggung jawabnya, Divisi Manajemen Risiko berada out its duties and responsibilities, the Risk Management
di bawah koordinasi dan bertanggung jawab langsung Division is under the coordination of and reports directly to
kepada Direktur Manajemen Risiko. the Risk Management Director.
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Tugas dan Tanggung Jawab Fungsi Manajemen Risiko
Duties and Responsibilities of the Risk Management Function
Fungsi Manajemen Risiko Perusahaan memiliki tugas dan Duties and responsibilities of Risk Management Function
tanggung jawab sebagai berikut: are as follows:
1. Mengidentifikasi risiko termasuk risiko yang 1. Identify risks including risks inherent in the Company’s
melekat pada kegiatan usaha Perusahaan, termasuk business activities, including coordinating with all work
berkoordinasi dengan seluruh satuan kerja yang units within the Company;
terdapat dalam Perusahaan;
2. Menyusun metode pengukuran risiko; 2. Prepare risk measurement methods;
3. Memantau pelaksanaan strategi manajemen risiko yang 3. Monitor the implementation of risk management
telah disusun oleh Direksi; strategies that have been prepared by the Board of
Directors;
4. Memantau posisi risiko secara keseluruhan (composite 4. Monitor the overall risk position (composite risk), per
risk), per jenis risiko dan per jenis aktivitas fungsional type of risk and per type of functional activity against
terhadap toleransi risiko (risk tolerance) dan limit yang the risk tolerance and limits that have been set.
telah ditetapkan.
5. Mengkaji ulang secara berkala terhadap proses 5. Periodically review the risk management process,
manajemen risiko, termasuk diantaranya: including:
a. Mengembangkan perangkat yang dibutuhkan a. Develop the tools needed for the implementation
untuk penerapan manajemen risiko, mulai proses of risk management, starting from the process
Identifikasi, Pengukuran, Pengendalian, dan of Identification, Measurement, Control, and Risk
Pemantauan Risiko; Monitoring;
b. Memastikan kecukupan kerangka manajemen risiko; b. Ensure the adequacy of the risk management
framework;
c. Memastikan keakuratan metode penilaian risiko; dan c. Ensure the accuracy of the risk assessment
method; and
d. Memastikan kecukupan Sistem Informasi d. Ensure the adequacy of the Risk Management
Manajemen Risiko. Information System.
6. Mengkaji usulan pengembangan atau perluasan 6. Review proposals for the development or expansion
kegiatan usaha, antara lain penilaian kemampuan of business activities, including an assessment of
Perusahaan untuk melakukan pengembangan atau the Company’s ability to carry out development
perluasan kegiatan usaha dan kajian usulan perubahan or expansion of business activities and a review of
sistem dan prosedur; proposed changes to systems and procedures;
7. Mengevaluasi akurasi model untuk keperluan internal 7. Evaluate the accuracy of the model for internal purposes
(internal model) dan validitas data yang digunakan (internal model) and the validity of the data used to
untuk mengukur risiko; measure risk;
8. Memberi rekomendasi kepada Unit Kerja Operasional 8. Provide recommendations to the Operational Work
dan/atau kepada Komite Manajemen Risiko, sesuai Unit and/or to the Risk Management Committee, in
kewenangan yang dimiliki. Rekomendasi antara lain accordance with the authority held. Recommendations
memuat rekomendasi yang terkait dengan besaran atau include recommendations related to the amount or
maksimum eksposur risiko yang wajib dipelihara oleh maximum risk exposure that must be maintained by
Perusahaan maupun dalam hal penyusunan kebijakan, the Company or in terms of the preparation of policies,
strategi, dan kerangka manajemen risiko; dan strategies, and risk management frameworks; and
9. Menyusun dan menyampaikan laporan profil risiko 9. Prepare and submit risk profile reports to the President
kepada Direktur Utama atau yang setara, atau anggota Director or equivalent, or members of the Board of
Direksi yang membawahkan Fungsi Manajemen Risiko Directors who are in charge of the Risk Management
dan Komite Manajemen Risiko secara berkala. Function and the Risk Management Committee on a
regular basis.
Profil Risiko dan Upaya Pengelolaan Risiko [E.3]
Risk Profile and Risk Management Efforts [E.3]
Dalam rangka memenuhi ketentuan Peraturan Otoritas In order to comply with Financial Services Authority
Jasa Keuangan Nomor 42 Tahun 2024, BRI Finance Regulation No. 42 of 2024, BRI Finance conducts a Risk
melaksanakan penilaian Profil Risiko atas delapan kategori Profile assessment on eight main risk categories. The
risiko utama. Penilaian tersebut mencakup Risiko Strategis, assessment covers Strategic Risk, Operational Risk, Credit
Risiko Operasional, Risiko Kredit, Risiko Pasar, Risiko Risk, Market Risk, Liquidity Risk, Legal Risk, Compliance
Likuiditas, Risiko Hukum, Risiko Kepatuhan, serta Risiko Risk, and Reputational Risk.
Reputasi.
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Tata Kelola Perusahaan
Corporate Governance
Selama tahun 2025, BRI Finance mencatat tingkat risiko During 2025, BRI Finance recorded a composite risk level
komposit pada level Low to Moderate. Capaian tersebut of Low to Moderate. This achievement was the result of
merupakan hasil dari proses penilaian profil risiko a risk profile assessment process that took into account
yang mempertimbangkan tingkat Risiko Inheren serta the level of inherent risk and the effectiveness of risk
efektivitas Kualitas Penerapan Manajemen Risiko (KPMR). management implementation quality (KPMR). In this
Dalam proses tersebut, Perusahaan secara konsisten process, the Company consistently identified and managed
mengidentifikasi dan mengelola delapan jenis risiko the following eight types of risk:
sebagai berikut:
Jenis Risiko Risiko yang Dihadapi Perusahaan Pengelolaan Risiko
Type of Risk Risks Faced by the Company Risk Management
Risiko Strategis Ketidaktepatan Perusahaan dalam 1. Menyusun dan menetapkan strategi berdasarkan:
Strategic Risk mengambil keputusan dan/atau Develop and establish strategies based on:
pelaksanaan suatu keputusan strategis, 2. Kesesuaian strategi bisnis dengan kondisi
serta kegagalan mengantisipasi lingkungan usaha;
perubahan bisnis. Suitability of business strategy to business environment
The Company’s inaccuracy in making conditions;
decisions and/or implementing 3. Posisi strategi Perusahaan di industri;
strategic decisions, as well as failure to The Company’s strategic position in the industry;
anticipate business changes. 4. Pencapaian realisasi bisnis perusahaan;
Achievement of company business realization;
5. Evaluasi dan penyesuaian rencana strategis secara
berkala; dan
Periodic evaluation and adjustment of strategic
plans; and
6. Pemantauan pencapaian target pembiayaan, kualitas
portofolio pembiayaan dan profit.
Monitoring the achievement of financing targets,
quality of financing portfolio and profit.
Risiko Ketidakcukupan atau tidak 1. Penerapan GCG, Kode Etik, Anti Fraud, dan Pakta
Operasional berfungsinya proses internal, Integritas;
Operational Risk kesalahan manusia, kegagalan sistem, Implementation of GCG, Code of Conduct, Anti Fraud,
dan/atau adanya kejadian eksternal and Integrity Pact;
yang mempengaruhi kegiatan 2. Implementasi Peraturan Disiplin Perusahaan;
operasional Perusahaan. Implementation of Company Disciplinary Regulations;
Inadequacy or failure of internal 3. Perusahaan dan strategi anti fraud sebagai upaya
processes, human error, system failure, menghindari fraud;
and/or the presence of external events Dissemination of provisions governing the Company’s
that affect the Company’s operational business activities and anti-fraud strategies as an effort
activities. to avoid fraud;
4. Pemenuhan formasi pekerja yang disesuaikan
kebutuhan Perusahaan;
Fulfillment of worker formations that are tailored to the
Company’s needs;
5. Peningkatan kualitas pekerja dengan, mentoring,
coaching dan training;
Improving employee quality through mentoring,
coaching and training;
6. Implementasi ketentuan Business Continuity
Management (BCM) untuk memastikan kesiapan
Perusahaan dalam menghadapi bencana/krisis;
Implementation of Business Continuity Management
(BCM) provisions to ensure the Company’s readiness to
face disasters/crises;
7. Peningkatan security awareness dalam penggunaan
teknologi informasi;
Increasing security awareness in the use of information
technology;
8. Penerapan Perlindungan Data Pribadi (PDP); dan
Implementation of Personal Data Protection (PDP); and
9. Penetapan tingkat kritikalitas aplikasi.
Determining the criticality level of the application.
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Jenis Risiko Risiko yang Dihadapi Perusahaan Pengelolaan Risiko
Type of Risk Risks Faced by the Company Risk Management
Risiko Kredit Ketidakmampuan debitur atau pihak 1. Ekspansi pembiayaan secara selective growth, serta
Credit Risk lain dalam memenuhi kewajibannya berdasarkan prinsip kehati-hatian dan mengacu pada
kepada Perusahaan. ketentuan Financing Portfolio Guidelines (FPG);
Inability of the debtor or other party to Financing expansion based on the principle of
fulfill its obligations to the Company. prudence and referring to the provisions of the
Financing Portfolio Guidelines (FPG);
2. Penguatan penerapan manajemen risiko, melakukan
penyempurnaan kebijakan, pengembangan Credit
Risk Scoring (CRS), pengembangan Management
Information System (MIS) untuk pemantauan portofolio
pembiayaan;
Strengthening the implementation of risk management,
improving policies, developing Credit Risk Scoring
(CRS), developing Management Information
System (MIS);
3. Pemantauan debitur restrukturisasi;
Monitoring of restructured debtors;
4. Penanganan pembiayaan bermasalah secara
intensif; dan
Handling problematic financing intensively; and
5. Penetapan limit dalam RAS, profil risiko, dan
kewenangan putusan pembiayaan secara berjenjang.
Determination of limits in RAS, risk profiles, and
financing decision authority in a hierarchical manner.
Risiko Pasar Adanya perubahan variabel pasar 1. Pemantauan Net Open Position (NOP); dan
Market Risk secara keseluruhan, sehingga Net Open Position (NOP) monitoring; and
menimbulkan risiko pada aset, 2. Diberlakukannya kebijakan lindung nilai untuk seluruh
liabilitas, ekuitas, dan/ atau rekening pinjaman dalam bentuk valas.
administratif Perusahaan. Implementation of hedging policy for all loans in
Changes in overall market variables, foreign currency.
which can result in risks to the
Company's assets, liabilities, equity
and/or administrative accounts.
Risiko Likuiditas Ketidakmampuan Perusahaan 1. Melakukan pemantauan terhadap gearing ratio dan
Liquidity Risk memenuhi liabilitas yang jatuh tempo maturity profile; dan
dari sumber pendanaan arus kas Monitoring gearing ratio and maturity profile; and
dan/ atau dari asset likuid, tanpa 2. Manajemen likuiditas
mengganggu aktivitas dan keuangan Liquidity management
Perusahaan.
The Company's inability to meet
maturing liabilities from cash flow
funding sources and/or from liquid
assets, without disrupting the
Company's activities and finances.
Risiko Hukum Adanya tuntutan hukum dan/atau 1. Memastikan pelaksanaan kegiatan usaha Perusahaan
Legal Risks kelemahan Perusahaan terhadap sesuai dengan peraturan yang berlaku; dan
aspek hukum. Ensure that the implementation of the Company’s
The existence of legal claims and/or business activities is in accordance with applicable
weaknesses of the Company regarding regulations; and
legal aspects. 2. Melakukan kajian terhadap perubahan peraturan
perundang-undangan dan/atau Regulator untuk
memastikan bahwa tidak terdapat ketentuan internal
Perusahaan yang menyimpang.
Conduct a review of changes to laws and/or regulations
and/or regulators to ensure that there are no internal
Company provisions that deviate from these.
Risiko Kepatuhan Ketidakpatuhan Perusahaan dalam 1. Melaksanakan aktivitas usaha Perusahaan sesuai
Compliance Risk melaksanakan/memenuhi ketentuan dengan peraturan yang berlaku; dan
peraturan perundang-undangan dan/ Carry out the Company’s business activities in
atau Regulator accordance with applicable regulations; and
Company's non-compliance in 2. Melaksanakan kewajiban atau permintaan dari
implementing/fulfilling the provisions Regulator secara tepat waktu.
of laws and/or regulations and/or Carry out obligations or requests from the Regulator in
regulators. a timely manner.
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Tata Kelola Perusahaan
Corporate Governance
Jenis Risiko Risiko yang Dihadapi Perusahaan Pengelolaan Risiko
Type of Risk Risks Faced by the Company Risk Management
Risiko Reputasi Menurunnya tingkat kepercayaan Melakukan mitigasi risiko terhadap potensi pemberitaan
Reputational Risk pemangku kepentingan berdasarkan negatif komplain debitur terhadap Perusahaan;
persepsi negatif terhadap Perusahaan. Mitigate the risk of potential negative news reporting of
Decreasing level of stakeholder debtor complaints against the Company;
trust based on negative perceptions
towards the Company.
Peringkat
Komposit Low to Moderate
Composite Rating
Tinjauan atas Efektivitas Sistem Manajemen Risiko
Review of the Effectiveness of the Risk Management System
BRI Finance secara konsisten melakukan pemantauan BRI Finance consistently monitors and evaluates its risk
dan evaluasi berkala terhadap sistem manajemen risiko management system on a regular basis to ensure its
untuk memastikan efektivitasnya dalam mengidentifikasi, effectiveness in identifying, assessing, and managing all
menilai, dan mengelola seluruh potensi risiko yang potential risks faced by the Company. These efforts are
dihadapi Perusahaan. Upaya ini didukung dengan supported by regular policy updates and the development
pembaruan kebijakan secara rutin serta pengembangan of adaptive methodologies, ensuring that risk management
metodologi yang adaptif, sehingga manajemen risiko tetap remains relevant and capable of adapting to the dynamics
relevan dan mampu menyesuaikan diri dengan dinamika and changes in the external environment. This approach
serta perubahan lingkungan eksternal. Pendekatan ini enables BRI Finance to maintain business sustainability
memungkinkan BRI Finance untuk menjaga keberlanjutan and protect the interests of stakeholders optimally.
bisnis dan melindungi kepentingan pemangku kepentingan
secara optimal.
Di tahun 2025, penerapan sistem manajemen risiko yang In 2025, the implementation of the risk management
dilakukan Perusahaan adalah sebagai berikut: system carried out by the Company is as follows:
1. Penerapan framework manajemen risiko yang telah 1. Implementation of the standardized risk management
terstandarisasi ISO 31000:2018 Risk Management; framework ISO 31000:2018 Risk Management;
2. Implementasi Credit Risk Scoring (CRS) granular 2. Implementation of granular Credit Risk Scoring (CRS)
berdasarkan produk dan kriteria debitur pada based on products and debtor criteria in consumer
pembiayaan konsumer menggunakan statistical model. financing using statistical models. CRS aims to assess
CRS bertujuan untuk menilai tingkat risiko calon debitur the risk level of prospective debtors individually, so that
secara individual, sehingga putusan pembiayaan dapat financing decisions can be made efficiently and credit
dilakukan dengan efisien dan mampu meningkatkan risk mitigation can be improved;
mitigasi risiko kredit;
3. Implementasi SIOPERA untuk mengakomodir 3. Implementation of SIOPERA to accommodate
Manajemen Risiko Operasional (MRO); Operational Risk Management (MRO);
4. Sinkronisasi, pembaruan, dan/atau penerbitan kebijakan 4. Synchronization, updating and/or issuance of policies
berdasarkan Regulator, BRI Group, dan kondisi internal/ based on Regulators, BRI Group, and the Company’s
eksternal Perusahaan; internal/external conditions;
5. Penyempurnaan SIREPO sebagai repository atas 5. Enhancement of SIREPO as a repository of Company
kebijakan dan prosedur Perusahaan; policies and procedures;
6. Implementasi Digital Office sebagai inovasi dalam 6. Implementation of Digital Office as an innovation in
efisiensi kertas dan waktu dalam bersurat; paper and time efficiency in correspondence;
7. Kaji ulang atas parameter dan limit Risk Appetite 7. Review of Risk Appetite Statement (RAS) parameters
Statement (RAS); and limits;
8. Analisa risiko penyuapan melalui Bribery Risk 8. Bribery risk analysis through Bribery Risk Assessment;
Assessment;
9. Penerapan Pelindungan Data Pribadi (PDP), seperti 9. Implementation of Personal Data Protection (PDP), such
publikasi privacy notice pada website Perusahaan, as publishing a privacy notice on the Company’s website,
melakukan Data Protection Impact Assessment (DPIA) conducting a Data Protection Impact Assessment
untuk beberapa pemrosesan data pribadi di Perusahaan, (DPIA) for several personal data processing in the
membuat media sosialisasi PDP melalui screensaver Company, creating PDP socialization media through
laptop seluruh pekerja untuk meningkatkan awareness, laptop screensavers for all dissemination to increase
dan BRISMART Racing Materi PDP; awareness, and BRISMART Racing PDP Material;
10. Self Assessment atas tingkat maturitas manajemen 10. Self-Assessment of the level of risk management
risiko (Risk Maturity); dan maturity (Risk Maturity); and
11. Pelaporan rutin kepada Direksi mengenai pemantauan 11. Routine reporting to the Board of Directors regarding
risiko sebagai berikut: risk monitoring as follows:
a. Dashboard portofolio dan kualitas pembiayaan; a. Portfolio dashboard and financing quality;
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b. Risk Appetite Statement (RAS), yang bertujuan b. Risk Appetite Statement (RAS), which aims to
untuk memantau risk appetite dan risk tolerance monitor risk appetite and risk tolerance in line with
agar sejalan dengan rencana bisnis, strategi, visi, dan the Company’s business plan, strategy, vision, and
misi Perusahaan; mission;
c. Profil Risiko, yakni merupakan gambaran secara c. Risk Profile, which is a comprehensive description
menyeluruh atas besarnya potensi risiko yang of the magnitude of potential risks inherent in the
melekat pada seluruh portofolio atau eksposur Company’s entire portfolio or exposure;
Perusahaan;
d. Batas Maksimum Pemberian Pembiayaan (BMPP), d. Maximum Financing Limit (BMPP), as a form of
sebagai bentuk pemantauan atas limitasi pembiayaan monitoring the financing limitations provided to
yang diberikan kepada debitur; debtors;
e. Cost of Credit, sebagai salah satu komponen dalam e. Cost of Credit, as one of the components in
penentuan suku bunga pembiayaan; determining financing interest rates;
f. Tingkat Kesehatan Perusahaan, guna mendukung f. Corporate Soundness, in order to support a financial
sistem keuangan yang tumbuh secara sehat, system that grows healthily, sustainably, and stably.
berkelanjutan, dan stabil. Tingkat Kesehatan The Corporate Soundness is assessed from 4 (four)
Perusahaan dinilai dari 4 (empat) aspek, yaitu aspects, namely Good Corporate Governance (GCG),
Good Corporate Governance (GCG), Profil Risiko, Risk Profile, Rentability, and Capital;
Rentabilitas, dan Permodalan;
g. Profil Risiko tingkat Unit Kerja yang dilakukan secara g. Work Unit level Risk Profile which is carried out
berkala untuk pemantauan risiko di Unit Kerja bisnis; periodically for risk monitoring in the business
Work Unit;
h. Risk and Control Self Assessment (RCSA), yang h. Risk and Control Self-Assessment (RCSA), which
bertujuan untuk mengukur potensi risiko atas aims to measure the potential risk of business/
aktivitas bisnis/operasional di setiap Unit Kerja; dan operational activities in each Work Unit; and
i. Stress Test, yang merupakan analisis berdasarkan i. Stress Test, which is an analysis based on certain
skenario-skenario tertentu untuk mengestimasi scenarios to estimate the Company’s potential losses
potensi kerugian perusahaan ketika menghadapi when facing extreme conditions.
kondisi yang ekstrem.
Pernyataan Dewan Komisaris dan Direksi Terhadap Kecukupan
Sistem Manajemen Risiko
Statement of the Board of Commissioners and Board of Directors Regarding the Adequacy of
the Risk Management System
Hasil evaluasi tahun 2025 menunjukkan bahwa sistem The 2025 evaluation results show that the risk management
manajemen risiko yang dijalankan oleh Fungsi Manajemen system implemented by the Company’s Risk Management
Risiko Perusahaan telah efektif dalam mengidentifikasi dan Function has been effective in identifying and assessing
menilai berbagai risiko di seluruh lini bisnis. Berdasarkan various risks across all lines of business. Based on these
temuan tersebut, Dewan Komisaris dan Direksi menilai findings, the Board of Commissioners and Board of
bahwa sistem manajemen risiko Perusahaan telah memadai Directors assess that the Company’s risk management
untuk mengelola potensi risiko yang mungkin timbul. system is adequate to manage potential risks that may
Pelaksanaan sistem ini berjalan sesuai dengan prosedur dan arise. The implementation of this system is in accordance
rencana yang telah ditetapkan, mencerminkan penerapan with established procedures and plans, reflecting the
manajemen risiko yang terstruktur dan konsisten. application of structured and consistent risk management.
Guna menjaga keberlangsungan kinerja sistem manajemen To maintain the sustainability of the risk management
risiko, Dewan Komisaris dan Direksi secara rutin menelaah system, the Board of Commissioners and Board of
hasil evaluasi atas implementasi sistem manajemen risiko Directors regularly review the results of evaluations on the
di lingkungan Perusahaan sehingga sistem senantiasa implementation of the risk management system within the
berjalan optimal dan mampu beradaptasi dengan Company so that the system continues to run optimally
perkembangan lingkungan bisnis. and is able to adapt to developments in the business
environment.
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Tata Kelola Perusahaan
Corporate Governance
Perkara Penting dan Sanksi Administatif
Legal Cases and Administrative Sanctions
Sampai dengan 31 Desember 2025, terdapat 7 (tujuh) As of December 31, 2025, there were 7 (seven) civil cases
perkara perdata yang status perkaranya telah selesai dan that had been completed and had permanent legal force,
memiliki kekuatan hukum tetap, serta 7 (tujuh) perkara and 7 (seven) civil cases that were still in the process of
perdata yang status perkaranya masih dalam proses being resolved.
penyelesaian.
Selain itu, tidak terdapat sanksi administratif dari otoritas In addition, there were no administrative sanctions
terkait yang dikenakan kepada Direksi, Dewan Komisaris, imposed by the relevant authorities on the Board of
maupun Perusahaan. Dengan demikian, informasi Directors, Board of Commissioners, or the Company.
tersebut tidak diungkapkan dalam Laporan Tahunan dan Therefore, this information is not disclosed in this Annual
Keberlanjutan ini. and Sustainability Report.
Governansi Perpajakan
Tax Governance
Kebijakan Perpajakan
Taxation Policy
Dalam rangka memastikan pengelolaan perpajakan yang In order to ensure orderly and accountable tax
tertib dan akuntabel, BRI Finance menetapkan kebijakan management, BRI Finance has established a tax policy
perpajakan sebagaimana diatur dalam SE.032-2.0/P/ as stipulated in SE.032-2.0/P/ACC/11/2025 concerning
ACC/11/2025 tentang Pedoman Operasional Tata Kelola Operational Guidelines for Tax Management. This policy
Pajak. Kebijakan tersebut mengatur pelaksanaan kewajiban regulates the implementation of the Company’s tax
perpajakan Perusahaan, termasuk pelaporan Pajak obligations, including Value Added Tax (VAT) reporting,
Pertambahan Nilai (PPN), Pajak Penghasilan Badan, serta Corporate Income Tax, and other tax obligations. The
kewajiban pajak lainnya. Penerapan prosedur operasional application of these operational procedures is an important
ini menjadi aspek penting guna meminimalkan risiko aspect in minimizing the risk of delays or errors in tax
keterlambatan maupun kesalahan dalam pelaporan pajak. reporting. [207-1]
[207-1]
Pengelolaan Perpajakan Perusahaan
Company Tax Management
Pengelolaan perpajakan di BRI Finance dilaksanakan oleh Tax management at BRI Finance is carried out by the
Divisi Keuangan yang ditetapkan oleh Perusahaan. Dalam Finance Division appointed by the Company. In performing
menjalankan perannya, Divisi Keuangan secara konsisten its role, the Finance Division consistently fulfills its tax
memenuhi kewajiban pembayaran pajak kepada otoritas payment obligations to the tax authorities in accordance
pajak sesuai dengan ketentuan yang berlaku setiap with the applicable regulations each year. [207-2]
tahunnya. [207-2]
Utang Pajak Tahun 2024-2025
Tax Payable For 2024-2025
Berikut ini merupakan informasi perpajakan Perusahaan The Company’s tax information for the last 2 (two) years is
dalam kurun waktu 2 (dua) tahun terakhir: [207-4] as follows: [207-4]
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Tabel Utang Pajak Tahun 2024-2025
Tax Payable in 2024-2025
dalam ribuan rupiah / in thousands rupiah
Uraian
2025 2024
Description
Utang Pajak
Rp11.818.545,- Rp7.301.769,-
Tax Debt
Pajak penghasilan
Rp8.637.990,- Rp7.100.585,-
Income tax
Beban pajak
Rp28.872.857,- Rp21.746.880,-
Tax expense
Pajak Tangguhan
Rp3.872.929,- Rp7.796.086,-
Deferred Tax
Permasalahan Perpajakan
Taxation Issues
Di tahun 2025, BRI Finance menghadapi permasalahan In 2025, BRI Finance faced issues related to under-
terkait kurang potong PPh Pasal 21. Permasalahan tersebut withholding of income tax under Article 21. These issues
telah ditindaklanjuti dan diselesaikan sepenuhnya melalui were addressed and fully resolved through the payment of
pembayaran kewajiban yang timbul, sehingga tidak the resulting tax liabilities, so there were no outstanding
terdapat kewajiban pajak yang belum terselesaikan pada tax liabilities at the end of 2025.
akhir tahun 2025.
Sistem Pengendalian Internal
Internal Control System
Sebagai bagian dari penerapan Good Corporate As part of the implementation of Good Corporate
Governance (GCG), Sistem Pengendalian Internal Governance (GCG), the Internal Control System plays
memegang peranan penting dalam mendukung an important role in supporting the implementation of
pelaksanaan kegiatan usaha yang sehat dan berkelanjutan. healthy and sustainable business activities. This system
Sistem ini diterapkan melalui proses yang melibatkan is implemented through a process involving the Board of
Dewan Komisaris, Direksi, serta seluruh insan Perusahaan, Commissioners, the Board of Directors, and all Company
dengan tujuan memberikan keyakinan yang memadai atas personnel, with the aim of providing reasonable assurance
tercapainya efektivitas dan efisiensi operasional, keandalan regarding the achievement of operational effectiveness
pelaporan, serta kepatuhan terhadap ketentuan hukum and efficiency, reliability of reporting, and compliance with
dan peraturan yang berlaku. applicable laws and regulations.
Adapun yang menjadi ruang lingkup penerapan sistem The scope of the internal control system is as follows:
pengendalian internal adalah sebagai berikut:
1. Menjaga dan mengamankan harta kekayaan Perusahaan; 1. Maintaining and securing the Company’s assets;
2. Menjamin tersedianya laporan yang tepat dan akurat; 2. Ensuring the availability of appropriate and accurate
reports;
3. Meningkatkan budaya kepatuhan di lingkungan 3. Improving a culture of compliance within the Company;
Perusahaan;
4. Menaati peraturan perundang-undangan yang berlaku; 4. Complying with applicable laws and regulations;
5. Mengurangi dampak kerugian dari adanya 5. Reducing the impact of losses from irregularities,
penyimpangan, termasuk kecurangan/fraud dan including fraud and violations of the principle of
pelanggaran terhadap prinsip kehati-hatian; dan prudence; and
6. Meningkatkan efektivitas organisasi dan efisiensi 6. Increasing organizational effectiveness and resource
sumber daya. efficiency.
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Tata Kelola Perusahaan
Corporate Governance
Kesesuaian Sistem Pengendalian Internal dengan Internal Control
Framework
Compliance of the Internal Control System with the Internal Control Framework
Sebagai acuan dalam penerapan Sistem Pengendalian As a reference in the implementation of the Internal
Internal, BRI Finance menggunakan kerangka kerja COSO Control System, BRI Finance uses the COSO (Committee
(Committee of Sponsoring Organizations of the Treadway of Sponsoring Organizations of the Treadway Commission)
Commission) yang telah diterima secara luas di tingkat framework, which is widely accepted internationally.
internasional. Kerangka ini mencakup lima komponen This framework covers five main components, namely
utama, yaitu lingkungan pengendalian, penilaian risiko, control environment, risk assessment, control activities,
aktivitas pengendalian, sistem informasi dan komunikasi, information and communication systems, and monitoring
serta kegiatan pemantauan. Penerapan kerangka COSO activities. The implementation of the COSO framework
tersebut mencerminkan komitmen Perusahaan untuk terus reflects the Company’s commitment to continuously
meningkatkan kualitas dan efektivitas Sistem Pengendalian improve the quality and effectiveness of its Internal Control
Internal. System.
Tinjauan atas Efektivitas Sistem Pengendalian Internal
Review of the Effectiveness of the Internal Control System
Efektivitas Sistem Pengendalian Internal dalam mendukung The effectiveness of the Internal Control System in
operasional Perusahaan secara rutin menjadi perhatian supporting the Company’s routine operations is a concern
Dewan Komisaris dan Direksi BRI Finance. Melalui for the Board of Commissioners and Directors of BRI
proses penilaian yang berkesinambungan, manajemen Finance. Through a continuous assessment process,
memastikan bahwa pelaksanaan pengendalian internal management ensures that the implementation of internal
telah memadai dan selaras dengan arah serta strategi controls is adequate and in line with the Company’s
Perusahaan. direction and strategy.
Dari hasil penelaahan yang dilakukan, Dewan Komisaris Based on the results of the review, the Board of
dan Direksi berpendapat bahwa mekanisme pengendalian Commissioners and Board of Directors are of the opinion
internal yang diterapkan Perusahaan telah berjalan dengan that the internal control mechanisms implemented by
baik dan mampu menjalankan fungsinya secara optimal. the Company have been functioning well and are able
Sejalan dengan hal tersebut, Dewan Komisaris dan Direksi to perform their functions optimally. In line with this, the
menempatkan pengendalian internal sebagai aspek Board of Commissioners and Board of Directors consider
penting dalam tata kelola Perusahaan, guna memastikan internal control to be an important aspect of the Company’s
seluruh kegiatan usaha terlaksana secara terkontrol dan governance, in order to ensure that all business activities
memenuhi ketentuan peraturan perundang-undangan. are carried out in a controlled manner and comply with the
provisions of laws and regulations.
Pernyataan Kecukupan Sistem Pengendalian Internal
Statement of Adequacy of Internal Control System
Sepanjang tahun 2025, Direksi dan Dewan Komisaris Throughout 2025, the Board of Directors and Board of
melakukan pengawasan atas penerapan pengendalian Commissioners will oversee the implementation of internal
internal di seluruh kegiatan usaha Perusahaan serta controls in all of the Company’s business activities and
memastikan kecukupan perangkat kebijakan dan prosedur ensure the adequacy of internal policies and procedures
internal yang mendukung efektivitas pengendalian internal. that support the effectiveness of internal controls.
Melalui pelaksanaan pengendalian internal yang terstruktur, Through the implementation of structured internal
BRI Finance dinilai telah memiliki sistem yang andal dalam controls, BRI Finance is considered to have a reliable
menunjang pengelolaan kegiatan usaha secara profesional system in supporting professional business management
dan sesuai dengan prinsip-prinsip tata kelola perusahaan in accordance with the principles of good corporate
yang baik, sebagaimana disimpulkan oleh Dewan Komisaris governance, as concluded by the Board of Commissioners
dan Direksi. and Directors.
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Whistleblowing System (WBS)
Whistleblowing System (WBS)
Sistem Pelaporan Pelanggaran atau Whistleblowing System The Whistleblowing System (WBS) is a mechanism that
(WBS) merupakan mekanisme yang memiliki fungsi untuk functions as a reporting for violations within BRI Finance.
menjadi sarana pelaporan atas pelanggaran yang terjadi The WBS is implemented as part of BRI Finance efforts to
di dalam lingkungan BRI Finance. WBS dijalankan sebagai realize best practices in governance in accordance with
bagian dari upaya BRI Finance untuk mewujudkan best applicable policies. The WBS also plays an important role
practice dalam tata kelola yang sesuai dengan kebijakan in supporting the Company’s commitment to creating a
yang berlaku. Adanya WBS ini juga berperan penting conducive and positive business space. In addition, the
dalam mendukung komitmen Perusahaan mewujudkan WBS is one of the right efforts to fully present GCG in all
ruang bisnis yang kondusif dan bernilai positif. Selain itu, lines by encouraging reporting on matters that have the
WBS menjadi salah satu upaya tepat untuk menghadirkan potential to cause losses that can damage the Company’s
GCG secara penuh di seluruh lini dengan mendorong image so that the risk of fraud can be suppressed and
pelaporan atas hal-hal yang berpotensi menimbulkan managed properly. [2-16]
kerugian yang dapat merusak citra Perusahaan sehingga
peluang risiko terjadinya kecurangan dapat ditekan dan
dikelola dengan baik. [2-16]
Pihak yang Mengelola Whistleblowing
Parties Managing Whistleblowing
Untuk memaksimalkan sistem pelaporan pelanggaran To optimize the whistleblowing system and improve the
sekaligus meningkatkan kualitas kerja yang beretika, BRI quality of ethical work, BRI Finance has designated the
Finance menetapkan Divisi Internal Audit sebagai petugas Internal Audit Division as the whistleblowing management
pengelola pelanggaran dan pihak yang bertanggung jawab unit and the party responsible for following up on received
dalam menindaklanjuti laporan WBS yang diterima. WBS reports.
Tugas dan Wewenang Pengelola WBS sebagai berikut: The duties and authorities of the WBS Manager are as
follows:
1. Menjaga kerahasiaan informasi laporan Whistleblowing 1. Maintain the confidentiality of the Whistleblowing
System beserta identitas Pelapornya; System report inform;
2. Mengadministrasikan seluruh Pelaporan yang diterima 2. Administer all Reports received including:
di antaranya:
a. Jumlah laporan masuk; a. Number of reports received;
b. Laporan yang akan diteruskan kepada Komite b. Reports that will be forwarded to the Fraud Handling
Penanganan Fraud; Committee;
c. Jumlah laporan yang telah selesai diinvestigasi c. Number of reports that have been investigated or are
maupun yang sedang dalam proses investigasi; in the process of being investigated;
d. Laporan yang telah mendapatkan Keputusan akhir. d. Reports that have received a final decision.
3. Memberikan nomor referensi kepada pelapor yang akan 3. Provide a reference number to the whistleblower which
dicatat dalam registrasi penerima WBS. will be recorded in the WBS recipient registration.
4. Memproses lebih lanjut melalui proses seleksi, verifikasi 4. Process further through the selection process, data
data, dan analisa awal terhadap kecukupan informasi verification, and initial analysis of the adequacy of the
pengaduan yang diterima. complaint information received.
5. Melakukan investigasi dan memastikan kebenaran 5. Conduct investigations and ensure the accuracy of the
laporan indikasi pelanggaran yang dilaporkan. reported violation indication report.
6. Mengumpulkan informasi tambahan atas pelaporan 6. Collect additional information on the violation report to
pelanggaran untuk melengkapi informasi tambahan complete the additional information needed.
yang diperlukan.
7. Meneruskan informasi pelanggaran kepada Divisi 7. Forward violation information to the Human Capital
Human Capital atau unit kerja terkait untuk dilakukan Division or related work unit for follow-up according to
tindak lanjut sesuai kewenangannya. their authority.
8. Melakukan monitoring status penyelesaian laporan 8. Monitor the status of the resolution of the violation
indikasi pelanggaran. indication report.
9. Melakukan updating progres tindak lanjut laporan 9. Update the progress of the complaint report follow-up.
pengaduan.
10. Melakukan perlindungan terhadap pelapor selama 10. Protect the whistleblower during the process of
proses penanganan laporan indikasi pelanggaran. handling the violation indication report.
11. Memberikan fungsi konsultasi bagi pelapor untuk 11. Provide a consultation function for the whistleblower to
memberikan saran dan masukan apabila pelapor provide advice and input if the whistleblower porter is
dihadapkan pada upaya untuk situasi yang dapat faced with efforts for situations that may involve fraud.
melibatkan fraud.
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Tata Kelola Perusahaan
Corporate Governance
12. Menyampaikan status pelaporan dan hasil investigasi 12. Submit the reporting status and investigation results
yang berkaitan dengan penyuapan kepada Fungsi related to bribery to the Anti-Bribery Compliance
Kepatuhan Anti Penyuapan (FKAP) Function (FKAP).
Cara Penyampaian Laporan Pelanggaran
Whistleblowing Procedures
Komitmen BRI Finance dalam menekan tindakan negatif BRI Finance commitment to suppress negative actions
yang berpotensi merugikan Perusahaan diwujudkan that are potentially detrimental to the Company is
melalui penyediaan media komprehensif untuk pelaporan realized through the provision of comprehensive media
pelanggaran. Para pelapor yang mengetahui adanya for reporting violations. Whistleblowers who are aware of
tindakan yang terindikasi pelanggaran atau kecurangan actions that indicate violations or fraud can submit reports
dapat menyampaikan laporan kepada Perusahaan melalui: to the Company through a special WBS reporting email at:
Whistleblowing SMS/WhatsApp: 08118999893
Website: https://www.brifinance.co.id/whistle-blower-system/
System (WBS) Email: wbs@brifinance.co.id
Pelindungan bagi Terlapor dan Pihak Terkait Lainnya
Protection for the Whistleblower and Other Relevant Parties
BRI Finance senantiasa berkomitmen untuk memastikan BRI Finance is committed to ensuring the safety of
keamanan pelapor dengan memberi perlindungan optimal whistleblowers by providing optimal protection and
serta kerahasiaan identitas pelapor untuk mencegah confidentiality of the whistleblower’s identity to prevent
adanya tindakan merugikan dari pihak-pihak terlibat. any adverse actions from the parties involved.
1. BRI Finance akan memberikan perlindungan kepada 1. BRI Finance will provide protection to internal reporters
pelapor internal dari adanya tekanan, penundaan from pressure, delays in promotions, discrimination,
kenaikan pangkat, diskriminasi, pemecatan, hingga dismissal, and physical action.
tindakan fisik.
2. Kepada pelapor yang beritikad baik melaporkan 2. To reporters who have good intentions to report
terjadinya indikasi pelanggaran dan apabila pelapor indications of violations and if the reporter is involved in
tersebut terlibat kasus pelanggaran yang dilaporkan the reported violation case (justice collaborator) and is
(justice collaborator) serta terbukti bersalah dan proven guilty and given a disciplinary sentence, then the
dijatuhi hukuman disiplin, maka pelapor tersebut dapat reporter can be considered for leniency in disciplinary
dipertimbangkan untuk diberikan keringanan hukuman punishment among other perpetrators.
disiplin diantara pelaku lainnya.
3. Perlindungan sebagaimana dimaksud butir a dan b di 3. The protection as referred to in points a and b above is
atas tidak termasuk dalam pemberian perlindungan not included in the provision of legal protection to the
hukum kepada pelapor. reporter.
4. Dalam hal pelapor internal yang sebelumnya tidak 4. In the event that an internal reporter who previously did
mengungkapkan informasi data diri menerima ancaman not disclose personal data information receives threats
dari pihak BRI Finance lainnya, maka pelapor dapat from other BRI Finance parties, the reporter can submit
menyampaikan permohonan perlindungan kepada a request for protection to the President Director.
Direktur Utama.
5. BRI Finance dapat memberikan apresiasi kepada 5. BRI Finance can provide appreciation to reporters who
pelapor yang telah ikut peduli dalam pencegahan dan have cared about preventing and detecting violations in
pendeteksian pelanggaran sesuai ketentuan yang accordance with applicable provisions. The appreciation
berlaku. Pemberian apresiasi tersebut hanya diberikan is only given to reporters who have included their
kepada pelapor yang telah mencantumkan identitas complete identity.
secara lengkap.
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Penanganan Pengaduan Whistleblowing System
Handling of Whistleblowing System Complaints
Seluruh pengaduan yang diterima melalui Whistleblowing All complaints received through the Whistleblowing System
System (WBS) akan ditindaklanjuti sesuai dengan (WBS) will be followed up in accordance with applicable
ketentuan yang berlaku. Setelah tahap tersebut, laporan regulations. After this stage, the report will be followed
akan ditindaklanjuti melalui proses investigasi oleh tim up through an investigation process by the WBS handling
penanganan WBS dalam jangka waktu paling lama 20 (dua team within a maximum period of 20 (twenty) working
puluh) hari kerja sejak diterbitkannya surat tugas yang days from the issuance of the assignment letter that has
telah mendapat persetujuan pimpinan unit pengelola WBS. been approved by the head of the WBS management unit.
Dalam kondisi tertentu, jangka waktu investigasi dapat Under certain conditions, the investigation period may be
disesuaikan dengan mempertimbangkan kompleksitas adjusted taking into account the complexity of handling the
penanganan laporan atau alasan lain yang relevan. Usulan report or other relevant reasons. Proposals for extensions
perpanjangan waktu diajukan oleh tim penanganan WBS are submitted by the WBS handling team and determined
dan ditetapkan oleh pimpinan unit pengelola WBS dengan by the head of the WBS management unit, accompanied
disertai justifikasi yang jelas. Perpanjangan investigasi by clear justification. Investigation extensions are granted
diberikan paling lama 30 (tiga puluh) hari kerja dan dapat for a maximum of 30 (thirty) working days and may be
dilakukan hingga 2 (dua) kali. [2-25] granted up to 2 (two) times. [2-25]
Jumlah Pengaduan dan Tindak Lanjut Pengaduan Whistleblowing
System
Total Of Whistleblowing System Complaints and Follow-Up
Di tahun 2025, terdapat 67 (enam puluh tujuh) pengaduan In 2025, there were 67 (sixty-seven) complaints reporting
pelaporan pelanggaran yang terjadi di lingkungan violations that occurred within the Company. These
Perusahaan. Pengaduan tersebut sudah ditindaklanjuti dan complaints have been followed up and resolved properly in
diselesaikan dengan baik sesuai regulasi yang berlaku. accordance with applicable regulations.
Akses Informasi dan Data Perusahaan
Access to Company Information and Data
Perusahaan terus berupaya untuk meningkatkan kualitas The Company continues to strive to improve the quality
keterbukaan informasi sesuai dengan Peraturan Otoritas of information disclosure in accordance with Financial
Jasa Keuangan Nomor 31 Tahun 2015 tentang Keterbukaan Services Authority Regulation Number 31 of 2015
atas Informasi atau Fakta Material oleh Emiten atau concerning Disclosure of Material Information or Facts by
Perusahaan Publik. BRI Finance mengutamakan prinsip Issuers or Public Companies. BRI Finance prioritizes the
transparansi melalui penyediaan sejumlah akses informasi principle of transparency by providing various access to
berupa media komunikasi yang jelas dan mudah digunakan. information through clear and easy-to-use communication
Di samping sebagai pemenuhan aspek kepatuhan pada media. In addition to complying with applicable regulations,
peraturan yang berlaku, komitmen Perusahaan pada the Company’s commitment to information disclosure is
keterbukaan informasi juga dilakukan untuk memenuhi also carried out to meet the needs of all stakeholders in
kebutuhan seluruh pemangku kepentingan untuk obtaining reliable and up-to-date information about the
memperoleh informasi yang terpercaya dan aktual terkait Company.
Perusahaan.
Saat ini, Perusahaan telah memiliki sejumlah media Currently, the Company has a number of communication
komunikasi, seperti laporan resmi Perusahaan, press media, such as official Company reports, press releases,
release, dan juga pemberitaan melalui media massa. Jika and also news coverage through the mass media. If
terdapat informasi yang dinilai perlu untuk diketahui there is information that is deemed necessary for public
secara luas, Perusahaan menyampaikan hal tersebut dalam knowledge, the Company conveys it in the form of official
bentuk berita resmi melalui media massa. Untuk informasi news through the mass media. For other information about
lainnya mengenai Perusahaan, seluruh pihak terkait dapat the Company, all interested parties can access it through
memperolehnya melalui situs web resmi Perusahaan di the Company’s official website at www.brifinance.co.id,
www.brifinance.co.id yang dapat diakses dalam Bahasa which is available in both Indonesian and English.
Indonesia dan Bahasa Inggris.
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Tata Kelola Perusahaan
Corporate Governance
Media Informasi dan Komunikasi
Information and Communication Media
Para pemangku kepentingan dapat mengakses informasi Stakeholders can access information about the Company
mengenai Perusahaan melalui berbagai platform media through various media platforms provided by the Company,
yang disediakan oleh Perusahaan, sebagai berikut: as follows:
Ketersediaan
Availability
Pihak Eksternal Pihak Internal
External Parties Internal Parties
Situs Perusahaan www.brifinance.co.id Perusahaan menyediakan akses informasi dan data
Company Website Perusahaan kepada pekerja guna memberikan
kemudahan dalam melaksanakan pekerjaan rutin,
Layanan Pelanggan (021) 5083 5000
akses terhadap kebijakan-kebijakan Perusahaan,
Customer Service
maupun mengakses fasilitas pekerja.
Media Sosial Facebook : brifinance_id The Company provides access to Company
Social Media Twitter : @brifinance_id information and data to workers to facilitate the
Instagram : @brifinance_id implementation of routine work, access to Company
Youtube : brifinance_id policies, and access to worker facilities.
Tiktok : brifinance_id
Kode Etik
Code of Conduct
BRI Finance memiliki Kode Etik (Code of Conduct) BRI Finance has a Code of Conduct referring to the Joint
merujuk pada Surat Keputusan Bersama Dewan Komisaris Decree of the Board of Commissioners and Directors of
dan Direksi PT BRI Multifinance Indonesia No. 037-SK/ PT BRI Multifinance Indonesia No. 037-SK/BRIF -KOM/05-
BRIF-KOM/05-2022 dan Nomor S.02-DIR/CMP/05-2022 2022 and Number S.02-DIR/CMP/05-2022 concerning
tentang Kode Etik (Code Of Conduct) PT BRI Multifinance the Code of Conduct of PT BRI Multifinance Indonesia.
Indonesia. Keberadaan Code of Conduct Perusahaan The existence of the Company’s Code of Conduct is not
selain sebagai pedoman dasar, juga menjadi bagian dari only a basic guideline, but also part of the Company’s
kebijakan internal Perusahaan. internal policy.
Adanya Code of Conduct dapat mendukung upaya The Code of Conduct supports the Company’s efforts to
Perusahaan dalam membentuk, mengatur, dan melakukan shape, regulate, and ensure the appropriateness of the
kesesuaian tingkah laku seluruh Insan Perusahaan sehingga behavior of all Company personnel, thereby creating
menciptakan hasil kerja yang konsisten sesuai dengan consistent work results in line with the Company’s culture.
budaya Perusahaan. Kode etik juga berfungsi sebagai The code of ethics also serves as a standard guideline for
pedoman standar perilaku bagi seluruh pekerja dalam the behavior of all employees in their interactions with all
berinteraksi dengan seluruh pihak terkait, baik internal relevant parties, both internal and external.
maupun eksternal.
Penyusunan Code of Conduct mengacu pada visi, misi, The Code of Conduct is formulated based on the vision,
nilai-nilai etika, ketentuan-ketentuan, serta peraturan mission, ethical values, provisions, and applicable laws and
perundang-undangan yang berlaku. Isi Code of Conduct regulations. The contents of the Code of Conduct include
telah mencakup kebijakan kepatutan atau kepantasan policies on propriety and appropriateness based on values
berdasarkan nilai-nilai dan pertimbangan-pertimbangan and moral considerations relating to integrity, conscience,
moral yang menyangkut integritas, hati nurani, kesadaran self-awareness, professionalism, as well as the positive
diri, profesionalisme, sekaligus citra positif dan nama baik image and reputation of the Company.
Perusahaan.
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Pokok-Pokok Kode Etik
Main Points of the Code of Conduct
Adapun isi pokok-pokok Kode Etik Perusahaan Adalah The main points of the Company’s Code of Conduct are as
sebagai berikut: (G-07) follows: (G-07)
1. Kepatuhan terhadap Hukum dan Kebijakan Perusahaan 1. Compliance with Laws and Company Policies
Perusahaan berkomitmen patuh terhadap peraturan The Company is committed to complying with
perundang-undangan yang berlaku dalam menjalankan applicable laws and regulations in carrying out every
setiap aktivitas bisnis dan operasional. business and operational activity.
2. Hubungan dengan Pemangku Kepentingan 2. Relationships with Stakeholders
Kesuksesan Perusahaan bergantung pada hubungan The Company’s success depends on good relationships
baik dengan pemangku kepentingan yang berdasarkan with stakeholders based on integrity, ethical behavior,
pada integritas, perilaku etis, dan hubungan saling and mutual trust. The Company recognizes that each
percaya. Perusahaan menyadari bahwa masing-masing stakeholder has different needs and expectations with
pemangku kepentingan memiliki kebutuhan dan various opportunities to achieve success. Therefore,
harapan yang berbeda dengan berbagai peluang untuk the Company is committed to developing excellent
mencapai kesuksesan. Oleh karena itu, Perusahaan service quality by always trying to prioritize stakeholder
berkomitmen mengembangkan kualitas layanan prima satisfaction and continuing to build long-term, mutually
dengan selalu berusaha mengutamakan kepuasan beneficial relationships.
pemangku kepentingan serta terus membangun
hubungan jangka panjang yang saling menguntungkan.
3. Hubungan Perusahaan dengan Masyarakat dan 3. The Company’s Relationship with the Community and
Lingkungan Environment
Perusahaan berkomitmen menjunjung tinggi nilai-nilai The Company is committed to upholding the values
masyarakat setempat (kearifan lokal) dan memberikan of the local community (local wisdom) and providing
manfaat serta dukungan terhadap pelestarian benefits and support for the preservation of the
lingkungan di mana Perusahaan menjalankan environment where the Company operates. Maintaining
operasionalnya. Menjaga hubungan baik dengan good relationships with the local community is the key
masyarakat setempat adalah kunci keberhasilan to the Company’s success in maintaining debtor loyalty
Perusahaan dalam menjaga loyalitas debitur dan juga and also increasing debtor trust.
meningkatkan kepercayaan debitur.
4. Hubungan Perusahaan dengan Pekerja 4. Company Relations with Employees
Perusahaan meyakini bahwa sumber daya manusia The Company believes that human resources are
adalah aset utama, baik sebagai pribadi maupun the main asset, both as individuals and as part of the
sebagai bagian dari Perusahaan, sehingga semua Company, so that all employees must provide solutions
pekerja harus memberikan solusi atas setiap hambatan to any obstacles to achieving the implementation of the
pencapaian pelaksanaan kebijakan pokok Perusahaan. Company’s main policies. This aims to realize a good
Hal tersebut bertujuan untuk mewujudkan hubungan and harmonious relationship between the Company
yang baik dan harmonis antara Perusahaan dengan and employees, where the Company must treat each
pekerja, di mana Perusahaan harus memperlakukan employee well, objectively, transparently, equally,
setiap pekerja dengan baik, obyektif, transparan, setara and fairly.
dan adil.
5. Kerahasiaan Informasi Perusahaan: 5. Confidentiality of Company Information:
• Perlindungan Informasi Debitur • Protection of Debtor Information
Perusahaan berkomitmen untuk menjaga The Company is committed to maintaining public
kepercayaan masyarakat demi kelangsungan usaha trust for the continuity of the Company’s business;
Perusahaan;
• Penggunaan Informasi Perusahaan • Protection of Debtor Information
Pekerja Perusahaan menjunjung tinggi etika The Company uphold the ethics that internal
bahwa informasi internal Perusahaan hanya Company information can only be disclosed to
dapat disampaikan kepada pihak-pihak yang interested parties in accordance with applicable
berkepentingan sesuai ketentuan yang berlaku. regulations.
6. Integritas dan Akurasi Pelaporan 6. Integrity and Accuracy of Reporting
Perusahaan berkomitmen menyediakan laporan yang The Company is committed to providing timely,
tepat waktu, akurat, dan dapat dipertanggungjawabkan accurate, and accountable reports to management,
kepada manajemen, pemegang saham, debitur, dan shareholders, debtors and other interested parties.
pihak-pihak berkepentingan lainnya.
7. Benturan Kepentingan 7. Conflict of Interest
Perusahaan berkomitmen melakukan dan menerapkan The Company is committed to implementing a conflict-
kebijakan penanganan benturan kepentingan yang of-interest handling policy that requires employees to
mewajibkan pekerja untuk mencegah aktivitas korupsi prevent corruption, collusion, and nepotism activities in
dan kolusi serta nepotisme di lingkungan Perusahaan. the Company environment.
8. Kontribusi dan Aktivitas Politik
Perusahaan berkomitmen tidak memperkenankan 8. Political Contributions and Activities
dana, fasilitas, dan sumber daya Perusahaan untuk The Company is committed to not allowing Company
disumbangkan dan/atau digunakan oleh pihak-pihak funds, facilities, and resources to be donated and/or
yang terlibat dalam kegiatan politik atau kegiatan used by parties involved in political activities or other
sejenis lainnya. similar activities.
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Tata Kelola Perusahaan
Corporate Governance
9. Hadiah dan Imbalan 9. Gifts and Rewards
Perusahaan berkomitmen untuk tidak memperkenankan The Company is committed to not allowing employees
pekerja meminta atau menerima hadiah atau to request or receive any gifts or rewards that are not in
imbalan apa pun yang tidak sesuai dengan peraturan accordance with applicable laws and regulations.
perundangan yang berlaku.
Sosialisasi dan Upaya Penegakan Kode Etik
Dissemination and Efforts to Enforce the Code of Conduct
Seluruh pekerja Perusahaan diwajibkan untuk menerapkan All Company employees are required to consistently
Kode Etik secara konsisten. Informasi mengenai Kode implement the Code of Ethics. Information regarding the
Etik tersedia melalui saluran internal yang mudah diakses Code of Ethics is available through internal channels that
kapan saja, sehingga setiap pekerja dapat memahami are easily accessible at any time, so that every employee
dan mengacu pada pedoman tersebut. Sosialisasi etika can understand and refer to these guidelines. Business
bisnis dilaksanakan secara berkala melalui memo, surat ethics socialization is carried out periodically through
edaran, maupun media internal lainnya oleh Direksi atau memos, circular letters, and other internal media by the
unit terkait, untuk memastikan penerapannya berjalan Board of Directors or related units to ensure its orderly
tertib. Pedoman Kode Etik juga terus diperbarui dan implementation. The Code of Ethics guidelines are also
disebarluaskan secara berkesinambungan, sehingga continuously updated and disseminated so that ethical
praktik etika dalam Perusahaan selalu selaras dengan practices within the Company are always in line with
standar yang berlaku. [2-26] applicable standards. [2-26]
Sanksi dan Pelanggaran Kode Etik
Sanctions and Violations of the Code of Conduct
BRI Finance menegakkan disiplin terhadap setiap BRI Finance enforces discipline for any violation of
pelanggaran Pedoman Kode Etik melalui penerapan the Code of Ethics Guidelines through the application
sanksi yang tegas, mulai dari surat peringatan, penurunan of strict sanctions, ranging from warning letters,
pangkat, hingga pemutusan hubungan kerja. Untuk demotions, to termination of employment. For the Board
Dewan Komisaris dan Direksi, sanksi mengikuti ketentuan of Commissioners and Directors, sanctions follow the
Anggaran Dasar Perusahaan dan keputusan Rapat provisions of the Company’s Articles of Association and
Umum Pemegang Saham, sedangkan bagi pekerja, sanksi the decisions of the General Meeting of Shareholders,
ditetapkan berdasarkan Surat Keputusan Direksi No. S.013/ while for employees, sanctions are determined based on
BOD-R/SDM/XII/2020 mengenai Peraturan Disiplin. the Board of Directors’ Decree No. S.013/BOD-R/SDM/
XII/2020 concerning Disciplinary Regulations.
Sebagai bagian dari upaya pencegahan dan transparansi, As part of its prevention and transparency efforts, the
Perusahaan menyediakan Sistem Pelaporan Pelanggaran Company provides a Violation Reporting System that
yang memungkinkan seluruh pihak menyampaikan dugaan allows all parties to report suspected violations of the code
pelanggaran kode etik secara aman dan terstruktur. of ethics in a safe and structured manner.
Kebijakan Kompensasi Jangka Panjang
Manajemen dan Pekerja
Long-Term Compensation Policy for Management and Employees
Program Kepemilikan Saham oleh Manajemen (Management Stock
Ownership Program/MSOP)
Management Stock Ownership Program (MSOP)
Di tahun 2025, Perusahaan belum memiliki kebijakan In 2025, the Company does not have a policy of
pemberian kompensasi jangka panjang berbasis kinerja providing long-term performance-based compensation
kepada manajemen seperti program kepemilikan saham to management such as a management stock ownership
oleh manajemen maupun kompensasi lainnya. program or other compensation.
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Kebijakan Pengungkapan Saham Anggota
Direksi dan Dewan Komisaris
Policy on Disclosure of Shares of Members of the Board of Directors and Board
of Commissioners
Sepanjang tahun 2025, seluruh Dewan Komisaris dan Throughout 2025, all Board of Commissioners and
Direksi tidak memiliki saham atas Perusahaan, sehingga Board of Directors do not own shares in the Company,
informasi mengenai program kepemilikan saham anggota so information regarding the share ownership program
Direksi dan Dewan Komisaris paling lambat 3 (tiga) of members of the Board of Directors and Board of
hari kerja setelah terjadinya kepemilikan atau setiap Commissioners no later than 3 (three) working days after
perubahan kepemilikan atas saham perubahan kepemilikan the occurrence of ownership or any change in ownership of
Perusahaan tidak dapat disampaikan di dalam Laporan the Company’s shares cannot be submitted in this Annual
Tahunan dan Keberlanjutan ini. and Sustainability Report.
Kebijakan Anti Korupsi dan Gratifikasi
Anti-Corruption and Gratuity Policy
BRI Finance berkomitmen penuh untuk menjalankan BRI Finance is fully committed to conducting all business
seluruh aktivitas bisnis secara bersih dari praktik Korupsi, activities free from corruption, collusion, and nepotism
Kolusi, dan Nepotisme (KKN) maupun perilaku tata kelola (KKN) as well as governance practices that deviate from
yang menyimpang dari peraturan yang berlaku. Untuk applicable regulations. To achieve this, the Company
mewujudkan hal ini, Perusahaan secara aktif menanamkan actively instills an ethical culture in all Company personnel,
budaya etis kepada seluruh Insan Perusahaan, mendorong encouraging them to act with high integrity and closing
mereka bertindak dengan integritas tinggi, serta menutup any loopholes that could potentially cause losses to the
setiap celah yang berpotensi menimbulkan kerugian bagi Company.
Perusahaan.
Dalam upaya mencegah tindakan yang dapat merugikan In an effort to prevent actions that could harm the
Perusahaan, BRI Finance telah menetapkan sejumlah Company, BRI Finance has established a number of internal
kebijakan internal, antara lain: Kebijakan No. SE.019-3.0/P/ policies, including: Policy No. SE.019-3.0/P/CMP/05/2024
CMP/05/2024 mengenai Pedoman Sistem Manajemen Anti concerning Guidelines for the Anti-Bribery Management
Penyuapan (SMAP) ISO 37001:2016, Kebijakan No. SE.024- System (SMAP) ISO 37001:2016, Policy No. SE.024-
9.0/P/CMP/08/2025 tentang Pedoman Operasional 9.0/P/CMP/08/2025 on Gratuity Control Operational
Pengendalian Gratifikasi. (G-07) Guidelines. (G-07)
Sistem Manajemen Anti Penyuapan (SMAP) ISO 37001:2016
Anti-Bribery Management System (SMAP) ISO 37001:2016
BRI Finance menerapkan Sistem Manajemen Anti BRI Finance implements an Anti-Bribery Management
Penyuapan (SMAP) berdasarkan standar ISO 37001:2016, System (ABMS) based on the ISO 37001:2016 standard,
yang dirancang untuk memastikan program anti-suap which is designed to ensure that anti-bribery programs are
dijalankan secara efektif, konsisten, dan berkelanjutan. carried out effectively, consistently, and sustainably. This
Sistem ini mencakup seluruh proses pengadaan barang system covers all processes related to the procurement of
dan jasa di Perusahaan, dengan tujuan menjaga goods and services within the Company, with the aim of
transparansi, integritas, dan kepatuhan terhadap praktik maintaining transparency, integrity, and compliance with
anti-penyuapan. anti-bribery practices.
BRI Finance juga telah mengadopsi kebijakan internal BRI Finance has also adopted internal policy SE.019-3.0/P/
SE.019-3.0/P/CMP/05/2024 mengenai Pedoman Sistem CMP/05/2024 regarding the ISO 37001:2016 Anti-Bribery
Manajemen Anti Penyuapan (SMAP) ISO 37001:2016, yang Management System (ABMS) Guidelines, which serve as a
berfungsi sebagai panduan untuk menghindari praktik guide to avoid corrupt practices in all operational activities.
korupsi dalam seluruh kegiatan operasional. Inisiatif ini This initiative also strengthens the Company’s commitment
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Tata Kelola Perusahaan
Corporate Governance
sekaligus memperkuat komitmen Perusahaan terhadap to the principles of anti-bribery and comprehensive control
prinsip anti-penyuapan dan pengendalian gratifikasi secara of gratuities, as well as ensuring that every operational
menyeluruh, serta memastikan setiap proses operasional process is carried out with integrity and transparency.
dijalankan dengan integritas dan transparansi.
Program Pengendalian Gratifikasi
Gratuity Control Program
Dalam menjalankan kegiatan usahanya, BRI Finance In conducting its business activities, BRI Finance is
berkomitmen untuk mencegah praktik gratifikasi karena committed to preventing gratification practices as these
hal ini berpotensi mengurangi independensi organ have the potential to reduce the independence of the
Perusahaan dan menimbulkan dampak negatif. Sebagai Company’s organs and cause negative impacts. As a
langkah pengendalian, BRI Finance telah menerapkan control measure, BRI Finance has implemented two
dua Standard Operational Procedure (SOP), yaitu: SOP Standard Operating Procedures (SOPs), namely: SOP
No. SE.024/9.0/P/CMP/08/2025 tentang Pedoman No. SE.024/9.0/P/CMP/08/2025 concerning Operational
Operasional Pengendalian Gratifikasi (efektif sejak 20 Guidelines for Gratuity Control (effective since August
Agustus 2025). Kedua SOP ini mengatur ketentuan umum 20, 2025). These two SOPs regulate general provisions in
dalam pengendalian gratifikasi, antara lain: [205-1] gratuity control, including: [205-1]
1. Gratifikasi dalam Praktik; 1. Gratuity in Practice;
2. Pemberian dan Penerimaan Gratifikasi; 2. Giving and Receiving Gratuity;
3. Pengendalian Gratifikasi; 3. Controlling Gratuity;
4. Pelaporan Gratifikasi; 4. Reporting Gratuity;
5. Analisis dan Review atas Pelaporan Gratifikasi; 5. Analysis and Review of Gratuity Reporting;
6. Kepemilikan Objek Gratifikasi; 6. Ownership of Gratuity Objects;
7. Pengendalian Penerima Gratifikasi; 7. Controlling Gratuity Recipients;
8. Perlindungan Pelapor Gratifikasi; 8. Protection of Gratuity Reporters;
9. Dokumentasi Gratifikasi; 9. Gratuity Documentation;
10. Manfaat Pelaporan Gratifikasi; 10. Benefits of Gratuity Reporting;
11. Pemantauan dan Evaluasi Gratifikasi; 11. Monitoring and Evaluation of Gratuity;
12. Sanksi Pemberi Gratifikasi; dan 12. Sanctions for Gratuity Givers; and
13. Budaya Anti Gratifikasi. 13. Anti-Gratuity Culture.
Kebijakan Insider Trading
Insider Trading Policy
Seluruh insan BRI Finance wajib menjaga kerahasiaan All BRI Finance employees are required to maintain the
data dan informasi yang bersifat terbatas. Hal ini sangat confidentiality of restricted data and information. This
penting karena pengungkapan informasi secara tidak is very important because unauthorized disclosure of
sah berpotensi menyebabkan hilangnya nilai kerahasiaan information has the potential to cause loss of trade secrets,
dagang, pembatalan kontrak, serta pelanggaran hukum, contract cancellation, and legal violations, including
termasuk regulasi yang berlaku di Pasar Modal. Dalam regulations applicable in the Capital Market. In this context,
konteks ini, informasi yang dikategorikan sebagai rahasia information categorized as confidential is non-public
adalah informasi non-publik, yaitu informasi yang belum information, i.e., information that has not been disclosed or
diungkapkan atau belum tersedia secara umum oleh BRI made publicly available by BRI Finance.
Finance.
Oleh karena itu, untuk mendorong kinerja Perusahaan Therefore, to encourage the Company’s performance in
dalam melindungi stakeholders dan meningkatkan protecting stakeholders and improving compliance with
kepatuhan terhadap peraturan perundang-undangan, BRI laws and regulations, BRI Finance implements this policy
Finance menerapkan kebijakan ini melalui Surat Edaran through Board of Directors Circular Letter No. SE.063-
Direksi No. SE.063-3.0/P/CMP/12/2024 tentang Pedoman 3.0/P/CMP/12/2024 concerning Operational Guidelines
Operasional Transaksi Afiliasi, Benturan Kepentingan dan for Affiliated Transactions, Conflicts of Interest, and Insider
Insider Trading. Trading.
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Hingga 31 Desember 2025, BRI Finance menjaga integritas Until December 31, 2025, BRI Finance will maintain
pasar dengan memastikan bahwa tidak ada praktik insider market integrity by ensuring that no insider trading
trading yang terjadi di seluruh lini bisnis Perusahaan. practices occur across all of the Company’s business lines.
Upaya ini dilakukan melalui pengawasan internal yang These efforts will be carried out through strict internal
ketat, penerapan kebijakan dan prosedur terkait, serta supervision, the implementation of relevant policies
peningkatan kesadaran seluruh insan Perusahaan and procedures, and increased awareness among all
mengenai kepatuhan terhadap regulasi pasar modal. Company personnel regarding compliance with capital
Dengan demikian, BRI Finance menjaga kepercayaan market regulations. In this way, BRI Finance will maintain
pemangku kepentingan dan memastikan setiap aktivitas the trust of its stakeholders and ensure that all business
bisnis berjalan secara adil dan transparan. [205-2] [205-3] activities are conducted in a fair and transparent manner.
[205-2] [205-3]
Kebijakan Pemenuhan Hak-Hak Kreditur
Policy on Fulfilling Creditors’ Rights
BRI Finance menetapkan hak-hak kreditur dalam setiap BRI Finance stipulates the rights of creditors in each Credit
Perjanjian Kredit dengan debitur, yang mencakup hak dan Agreement with debtors, which includes the rights and
kewajiban masing-masing pihak serta langkah yang dapat obligations of each party and the steps that creditors can
diambil kreditur apabila debitur melanggar ketentuan take if debtors violate the terms of the agreement.
perjanjian.
Penyampaian Laporan Harta Kekayaan
Penyelenggaraan Negara (LHKPN)
Submission of State Official Wealth Report (LHKPN)
Landasan Hukum dan Kebijakan Laporan Harta Kekayaan
Legal Basis and Policy for Wealth Report
Dalam rangka menerapkan prinsip-prinsip Good Corporate In order to implement the principles of Good Corporate
Governance (GCG) dan mendukung upaya Indonesia yang Governance (GCG) and support Indonesia’s efforts to
bebas dari korupsi, BRI Finance melakukan pelaporan eradicate corruption, BRI Finance submits State Officials’
Laporan Harta Kekayaan Penyelenggara Negara (LHKPN) Wealth Reports (LHKPN) in accordance with applicable
berdasarkan ketentuan hukum yang berlaku, sebagai laws and regulations, which serve as guidelines for such
pedoman pelaksanaan pelaporan tersebut, antara lain: reporting, including:
1. Undang-Undang Nomor 28 Tahun 1999 tentang 1. Law Number 28 of 1999 on State Officials Who Are Clean
Penyelenggara Negara Yang Bersih dan Bebas Dari and Free from Corruption, Collusion and Nepotism;
Korupsi, Kolusi dan Nepotisme;
2. Undang-Undang Nomor 30 Tahun 2002 tentang Komisi 2. Law Number 30 of 2002 on the Corruption Eradication
Pemberantasan Tindak Pidana Korupsi; Commission;
3. Peraturan KPK Nomor 07 Tahun 2016 tentang Tata Cara, 3. KPK Regulation Number 07 of 2016 on Procedures,
Pendaftaran, Pengumuman, dan Pemeriksaan Laporan Registration, Announcement, and Audit of State
Harta Kekayaan Penyelenggara Negara; Officials Wealth Reports;
4. Instruksi Menteri BUMN No. INS-02/MBU/2007 tentang 4. Instruction of the Minister of SOEs No. INS-02/
penyelenggara Negara yang wajib menyampaikan MBU/2007 on State officials who are required to submit
Laporan Harta Kekayaan di lingkungan BUMN; dan Wealth Reports within SOEs; and
5. Surat Edaran-12/MBU/10/2021 tentang Kewajiban 5. Circular Letter-12/MBU/10/2021 on the Obligation to
Penyampaian Laporan Harta Kekayaan Penyelenggara Submit State Officials’ Wealth Reports (LHKPN) for
Negara (LHKPN) bagi Pejabat di Lingkungan Badan Officials within State-Owned Enterprises (SOEs).
Usaha Milik Negara (BUMN).
Kebijakan ini menetapkan aturan terkait pelaporan harta This policy establishes rules related to asset reporting,
kekayaan, termasuk mekanisme penyampaian, pengelolaan including the mechanism for submission, management
oleh unit terkait, peran administrator LHKPN, serta by relevant units, the role of LHKPN administrators, and
konsekuensi bagi pegawai yang tidak melaporkan. consequences for employees who fail to report.
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Tata Kelola Perusahaan
Corporate Governance
Pelaporan Harta Kekayaan oleh Dewan Komisaris dan Direksi
Reporting of Assets by the Board of Commissioners and Directors
Merujuk pada kebijakan LHKPN sebelumnya, Pejabat Referring to the previous LHKPN policy, Structural Officials
Struktural di lingkungan Perusahaan yang Wajib Lapor within the Company who are required to report LHKPN are
LHKPN adalah sebagai berikut: as follows:
1. Anggota Dewan Komisaris; dan 1. Members of the Board of Commissioners; and
2. Anggota Direksi. 2. Members of the Board of Directors.
Pada tahun 2025, seluruh anggota Dewan Komisaris dan By 2025, all members of the Board of Commissioners and
Direksi telah melaporkan harta kekayaan mereka kepada Board of Directors will have reported their assets to the
pihak berwenang sebagai bentuk komitmen, tanggung authorities as a form of commitment, responsibility, and
jawab, dan transparansi. transparency.
Pengadaan Barang dan Jasa
Procurement of Goods and Services
Dalam pelaksanaan kegiatan pengadaan barang dan jasa, In conducting goods and services procurement activities,
BRI Finance merujuk pada Standar Operasional Perusahaan BRI Finance refers to Company Operational Standard No.
No. SE.008-5.1/P/GAD/03/2025 tentang Revisi Parsial SE.008-5.1/P/GAD/03/2025 Regarding the First Partial
Pertama Atas Pedoman Operasional Pengadaan dan Revision of the Operational Guidelines for the Procurement
Barang dan/atau Jasa untuk menunjang kebutuhan bisnis of Goods and/or Services. All procurement of goods and
dan operasional Perusahaan. Setiap pengadaan barang services is carried out in accordance with official company
dan jasa dilakukan sesuai prosedur resmi perusahaan. procedures. This process is designed to ensure good
Proses ini dirancang untuk memastikan kualitas produk product and service quality, reasonable prices, satisfactory
dan layanan yang baik, harga yang layak, pelayanan service, and timeliness, while also being accountable.
memuaskan, serta ketepatan waktu, sekaligus dapat All stages of procurement are carried out based on the
dipertanggungjawabkan. Seluruh tahapan pengadaan principles of transparency, accountability, and efficiency.
dijalankan berdasarkan prinsip transparansi, akuntabilitas, [204-1]
dan efisiensi. [204-1]
Fungsi Kepatuhan
Compliance Function
BRI Finance memiliki Desk Kepatuhan yang berperan BRI Finance has a Compliance Desk that acts as an
sebagai pengawas internal, memastikan seluruh kegiatan internal supervisor, ensuring that all business activities are
usaha dijalankan sesuai peraturan perundang-undangan carried out in accordance with laws and regulations and
dan prinsip independensi. Desk Kepatuhan ini juga the principle of independence. The Compliance Desk is
bertugas menumbuhkan budaya kepatuhan di perusahaan also tasked with fostering a culture of compliance within
serta melaporkan hasil pemantauan dan evaluasi fungsi the company and reporting the results of monitoring
kepatuhan langsung kepada Direktur Utama. [2-27] and evaluation of compliance functions directly to the
President Director. [2-27]
Kepatuhan sebagai Perusahaan Pembiayaan Terhadap Regulator
Compliance as a Financing Company with Regulators
BRI Finance selalu menjalankan kegiatan bisnisnya sesuai BRI Finance always conducts its business activities in
dengan peraturan perundang-undangan yang berlaku. accordance with applicable laws and regulations. Some of
Beberapa peraturan OJK yang menjadi acuan utama antara the main OJK regulations that serve as references include
lain POJK No. 46 Tahun 2024 mengenai pengembangan POJK No. 46 of 2024 concerning the development and
dan penguatan perusahaan pembiayaan, POJK No. 47 strengthening of financing companies, POJK No. 47 of
Tahun 2020 tentang perizinan dan struktur kelembagaan 2020 concerning licensing and institutional structures of
perusahaan pembiayaan, serta POJK No. 35 Tahun 2018 financing companies, and POJK No. 35 of 2018 concerning
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tentang penyelenggaraan usaha perusahaan pembiayaan. the operation of financing companies. Companies are
Perusahaan wajib mematuhi ketentuan-ketentuan tersebut required to comply with these provisions in all of their
dalam setiap aktivitas operasionalnya. operational activities.
Di bawah ini disajikan pemetaan yang selaras dengan Below is a mapping that is in line with the Financial Services
ketentuan Otoritas Jasa Keuangan yang berlaku bagi Authority regulations applicable to Financing Institutions:
Lembaga Pembiayaan:
Nomor Kode Kode Usaha
Regulasi Nomor Regulasi Perihal Tahun Utama Pembiayaan Bab
Regulation Regulation Number Subject Year Main Financing Chapter
Number Code Business Code
35/POJK.05/2018 Penyelenggaraan Usaha Perusahaan Usaha 2018 I I.1 Bab 3,
Pembiayaan Pembiayaan Bab 4
Implementation of Finance Company Financing Chapter 3,
Business Business Chapter 4
POJK Nomor 35 Perubahan atas Peraturan Otoritas Jasa Usaha 2024
Tahun 2025 Keuangan Nomor 46 Tahun 2024 tentang Pembiayaan
Pengembangan dan Penguatan Perusahaan Financing
Pembiayaan, Perusahaan Pembiayaan Business
Infrastruktur, dan Perusahaan Modal Ventura
Amending Financial Services Authority
Regulation No. 46 of 2024 on the
Development and Strengthening of
Finance Companies, Infrastructure Finance
Companies, and Venture Capital Companies
7/POJK.05/2022 Perubahan Atas POJK No. 35/ POJK.05/2018 Usaha 2022
tentang Penyelenggaraan Usaha Perusahaan Pembiayaan
Pembiayaan Financing
Amendment to POJK No. 35/ POJK.05/2018 Business
on the Implementation of Financing
Company Business
8 Tahun 2023 Perubahan Atas POJK No. 12/POJK.01/2017 Anti Pencucian 2023 II II.a Bab 4
8 Year 2023 Tentang Penerapan Program APU PPT di Uang dan Chapter 4
Sektor Jasa Keuangan Pencegahan
Amendment to POJK No. 12/POJK.01/2017 Pendanaan
on Implementation of AML and CTF Program Anti-Money
in the Financial Services Sector Laundering and
Combating the
Financing of
Terrorism
37/SEOJK.05/2017 Pedoman Penerapan Program APU PPT di Anti Pencucian 2017 II.1
Sektor Industri Keuangan Nonbank Uang dan (no)
Guidelines for Implementing the APU PPT Pencegahan
Program in the Nonbank Financial Industry Pendanaan
Sector Anti-Money
Laundering and
Combating the
Financing of
Terrorism
POJK Nomor 42 Integritas Pelaporan Keuangan Lembaga Good Corporate 2025 Bab 5
Tahun 2025 Pembiayaan, Perusahaan Modal Ventura, Governance Chapter 5
Lembaga Keuangan Mikro, dan Lembaga (GCG)
Jasa Keuangan
The Integrity of Financial Reporting by
Financing Institutions, Venture Capital
Companies, Microfinance Institutions, and
Other Financial Services Institutions
48 Tahun 2024 Tata Kelola Perusahaan Yang Baik Bagi Good Corporate 2024 III Bab 3,
48 Year 2024 Perusahaan Pembiayaan, Perusahaan Modal Governance Bab 4
Ventura, Lembaga Keuangan Mikro, dan (GCG) Chapter 3,
Lembaga Jasa Keuangan Lainnya. Chapter 4
Good Corporate Governance for Financing
Companies, Venture Capital Companies,
Microfinance Institutions, and Other Financial
Services Institutions.
15/SEOJK.05/2016 Laporan Penerapan Tata Kelola Perusahaan Good Corporate 2016 III.a
Yang Baik Bagi Perusahaan Pembiayaan Governance
Report on the Implementation of Good (GCG)
Corporate Governance for Finance
Companies
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Tata Kelola Perusahaan
Corporate Governance
Nomor Kode Kode Usaha
Regulasi Nomor Regulasi Perihal Tahun Utama Pembiayaan Bab
Regulation Regulation Number Subject Year Main Financing Chapter
Number Code Business Code
47/POJK.05/2020 Perizinan Usaha dan Kelembagaan Usaha 2020 IV Bab 3
Perusahaan Pembiayaan dan Perusahaan Pembiayaan Chapter 3
Pembiayaan Syariah Financing
Business Licensing and Institutions of Business
Financing Companies and Sharia Financing
Companies
46 Tahun 2024 Pengembangan dan Penguatan Perusahaan Usaha 2024 IV Bab 3
46 Year 2024 Pembiayaan, Perusahaan Pembiayaan Pembiayaan Chapter 3
Infrastruktur, dan Perusahaan Modal Ventura Financing
Development and Strengthening of Financing Business
Companies, Infrastructure Financing
Companies, and Venture Capital Companies
POJK Nomor 2 Tata Cara Pelaksanaan Pungutan di Sektor Usaha 2025
Tahun 2025 Jasa Keuangan dan Penerimaan Lainnya Pembiayaan
Procedures for the Collection of Fees in Financing
the Financial Services Sector and Other Business
Revenues
POJK Nomor 19 Kemudahan Akses Pembiayaan Kepada Usaha 2025
Tahun 2025 Usaha Mikro, Kecil, dan Menengah Pembiayaan
Facilitating Access to Financing for Micro, Financing
Small, and Medium-Sized Enterprises Business
POJK Nomor 39 Tata Cara Penagihan Sanksi Administratif Usaha 2025
Tahun 2025 Berupa Denda di Sektor Jasa Keuangan Pembiayaan
Procedures for the Imposition of Financing
Administrative Sanctions in the Form of Fines Business
in the Financial Services Sector
44/POJK.05/2020 Penerapan Manajemen Risiko Bagi Lembaga Manajemen Risiko 2020 V Bab 4
Jasa Keuangan Nonbank Risk Management Chapter 4
Implementation of Risk Management for
Nonbank Financial Services Institutions
42 Tahun 2024 Penetapan Manajemen Risiko Bagi Lembaga Manajemen Risiko 2024
42 Year 2024 Pembiayaan, Perusahaan Modal Ventura, Risk Management
Lembaga Keuangan Mikro, dan Lembaga
Jasa Keuangan Lainnya.
Determination of Risk Management for
Financing Institutions, Venture Capital
Companies, Microfinance Institutions, and
Other Financial Services Institutions.
7/SEOJK.05/2021 Surat Edaran tentang Penerapan Manajemen Manajemen Risiko 2021
Risiko Bagi Perusahaan Pembiayaan Dan Risk Management
Perusahaan Pembiayaan Syariah
Circular Letter on the Implementation of Risk
Management for Financing Companies and
Sharia Financing Companies
POJK Nomor 40 Penggunaan Dana Hasil Penawaran Umum Dana Hasil 2025 Bab 5
Tahun 2025 The Use of Proceeds from Public Offerings Penawaran Chapter 5
Umum
28/POJK.05/2020 Penilaian Tingkat Kesehatan Lembaga Jasa Tingkat 2020 VI Bab 5
Keuangan Nonbank Kesehatan Chapter 5
Health Level Assessment of Nonbank Soundness Level
Financial Services Institutions
9/POJK.05/2021 Peraturan tentang Penetapan Status Dan Tingkat 2021 VI.1
Tindak Lanjut Pengawasan Lembaga Jasa Kesehatan
Keuangan Nonbank Soundness Level
Regulations on Determination of Status and
Follow-up Supervision of Nonbank Financial
Services Institutions
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Nomor Kode Kode Usaha
Regulasi Nomor Regulasi Perihal Tahun Utama Pembiayaan Bab
Regulation Regulation Number Subject Year Main Financing Chapter
Number Code Business Code
POJK Nomor 25 Perubahan Atas Peraturan Otoritas Jasa Tingkat 2024
Tahun 2025 Keuangan Nomor 49 Tahun 2024 tentang Kesehatan
Pengawasan, Penetapan Status Pengawasan, Soundness Level
dan Tindak Lanjut Pengawasan Lembaga
Pembiayaan, Perusahaan Modal Ventura,
Lembaga Keuangan Mikro, dan Lembaga
Jasa Keuangan Lainnya
Amending Financial Services Authority
Regulation No. 49 of 2024 on the Supervision,
Determination of Supervisory Status, and
Follow-Up Actions Regarding Financing
Institutions, Venture Capital Companies,
Microfinance Institutions, and Other Financial
Services Institutions
11/SEOJK.05/2020 Penilaian Tingkat Kesehatan Lembaga Jasa Tingkat 2020 VI.a
Keuangan Nonbank Kesehatan
Health Level Assessment of Nonbank Soundness Level
Financial Services Institutions
4/POJK.05/2021 Peraturan tentang Penerapan Manajemen Manajemen 2021 VII Bab 4
Risiko Dalam Penggunaan Teknologi Risiko Teknologi Chapter 4
Informasi Oleh Lembaga Jasa Keuangan Informasi
Nonbank Risk Management
Regulations on the Implementation of Risk Information
Management in the Use of Information Technology
Technology by Nonbank Financial Services
Institutions
22/SEOJK.05/2021 Surat Edaran tentang Penerapan Manajemen Manajemen 2021 VII.a
Risiko Dalam Penggunaan Teknologi Risiko Teknologi
Informasi Oleh Lembaga Jasa Keuangan Non Informasi
bank Risk Management
Circular Letter on the Implementation of Information
Risk Management in the Use of Information Technology
Technology by Non-Bank Financial Services
Institutions
18/POJK.03/2017 Pelaporan Dan Permintaan Informasi Debitur Sistem Layanan 2017 VIII Bab 4
Melalui Sistem Layanan Informasi Keuangan Informasi Chapter 4
(SLIK) Keuangan
Reporting and Requesting Debtor Financial
Information Through the Financial Information
Information Services System (SLIK) Services System
64/POJK.03/2020 Perubahan Atas POJK No. 18/POJK.03/2017 Sistem Layanan 2020 VIII.1
Tentang Pelaporan Dan Permintaan Informasi Informasi
Debitur Melalui SLIK Keuangan
Amendment to POJK No. 18/POJK.03/2017 Financial
on Reporting and Request for Debtor Information
Information Through SLIK Services System
11 Tahun 2024 Perubahan Kedua atas Peraturan Otoritas Sistem Layanan 2024
11 Year 2024 Jasa Keuangan No. 18/POJK.03/2017 tentang Informasi
Pelaporan dan Permintaan Informasi Debitur Keuangan
Melalui Sistem Layanan Informasi Keuangan Financial
Second Amendment to Financial Services Information
Authority Regulation No. 18/POJK.03/2017 Services System
Concerning Reporting and Requesting
Debtor Information Through the Financial
Information Service System
11/SEOJK.01/2024 Surat Edaran Tentang Pelaporan Dan Sistem Layanan 2024 VIII.a
Permintaan Informasi Debitur Melalui SLIK Informasi
Circular Letter Regarding Reporting and Keuangan
Requesting Debtor Information Through SLIK Financial
Information
Services System
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Tata Kelola Perusahaan
Corporate Governance
Nomor Kode Kode Usaha
Regulasi Nomor Regulasi Perihal Tahun Utama Pembiayaan Bab
Regulation Regulation Number Subject Year Main Financing Chapter
Number Code Business Code
22 Tahun 2023 Perlindungan Konsumen dan Masyarakat di Pelayanan 2023 IX Bab 5
22 Year 2023 Sektor Jasa Keuangan Konsumen Chapter 5
Consumer and Community Protection in the Customer
Financial Services Sector Service
3 Tahun 2023 Peningkatan Literasi Dan Inklusi Keuangan Di Literasi 2023
3 Year 2023 Sektor Jasa Keuangan Bagi Konsumen Dan Literacy
Masyarakat
Increasing Financial Literacy and Inclusion in
the Financial Services Sector for Consumers
and the Community
13/SEOJK.08/2024 Penyusunan dan Penyampaian Laporan Literasi 2024 IX.a dan IX.b
Rencana dan Laporan Realisasi Literasi Literacy
Keuangan dan Inklusi Keuangan
Preparation and Submission of Financial
Literacy and Financial Inclusion Plan and
Realization Report
24/POJK.05/2019 Rencana Bisnis Lembaga Jasa Keuangan Rencana X Bab 3
Nonbank Bisnis Chapter 3
Nonbank Financial Services Institution Business
Business Plan Plan
23/SEOJK.05/2019 Rencana Bisnis Perusahaan Pembiayaan dan Rencana 2019
Perusahaan Pembiayaan Syariah Bisnis
Business Plan of Financing Companies and Business
Sharia Financing Companies Plan
SEOJK Nomor 20/ Laporan Penerapan Tata Kelola Yang Baik Good Corporate 2025 Bab 6
SEOJK.08/Tahun Bagi Lembaga Pembiayaan, Perusahaan Governance Chapter 6
2025 Modal Ventura, Lembaga Keuangan Mikro, (GCG)
dan Lembaga Jasa Keuangan Lainnya
Reports on the Implementation of Good
Governance for Financing Institutions,
Venture Capital Companies, Microfinance
Institutions, and Other Financial Services
Institutions
33/POJK.04/2014 Direksi dan Dewan Komisaris Emiten atau Keuangan 2014 XI XI.a Bab 3,
Perusahaan Publik Berkelanjutan Chapter 3,
Board of Directors and Board of Sustainable Bab 4,
Commissioners of Issuers or Public Finance Chapter 4
Companies Bab 5
Chapter 5
Lampiran
Attachment
34/POJK.04/2014 Komite Nominasi dan Remunerasi Emiten Keuangan 2014
atau Perusahaan Publik Berkelanjutan
Nomination and Remuneration Committee of Sustainable
Issuers or Public Companies Finance
35/POJK.04/2014 Sekretaris Perusahaan Emiten atau Keuangan 2014
Perusahaan Publik Berkelanjutan
Corporate Secretary of Issuers or Public Sustainable
Companies Finance
8/POJK.04/2015 Situs Web Emiten atau Perusahaan Publik Keuangan 2015
Website of Issuers or Public Companies Berkelanjutan
Sustainable
Finance
31/POJK.04/2015 Keterbukaan Informasi atau Fakta Material Keuangan 2015
Oleh Emiten atau Perusahaan Publik Berkelanjutan
Disclosure of MaterialInformation or Facts by Sustainable
Issuers or Public Companies Finance
56/POJK.04/2015 Pembentukkan dan Pedoman Penyusunan Keuangan 2015
Piagam Audit Internal Berkelanjutan
Establishment and Guidelines for the Sustainable
Preparation of Internal Audit Charters Finance
55/POJK.04/2015 Pembentukan dan Pedoman Pelaksanaan Keuangan 2015
Kerja Komite Audit Berkelanjutan
Establishment and Guidelines for Sustainable
Implementation of Audit Committee Work Finance
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Nomor Kode Kode Usaha
Regulasi Nomor Regulasi Perihal Tahun Utama Pembiayaan Bab
Regulation Regulation Number Subject Year Main Financing Chapter
Number Code Business Code
29/POJK.04/2016 Laporan Tahunan Emiten atau Perusahaan Keuangan 2016
Publik Berkelanjutan
Annual Report of Issuers or Public Companies Sustainable
Finance
51/POJK.03/2017 Penerapan Keuangan Berkelanjutan Bagi Keuangan 2017
Lembaga Jasa Keuangan, Emiten, dan Berkelanjutan
Perusahaan Publik Sustainable
Implementation of Sustainable Finance for Finance
Financial Services Institutions, Issuers, and
Public Companies
49/POJK.04/2020 Pemeringkatan Efek bersifat Utang dan/atau Keuangan 2020
Sukuk Berkelanjutan
Rating of Debt Securities and/or Sukuk Sustainable
Finance
14/POJK.04/2022 Penyampaian Laporan Keuangan Berkala Keuangan 2022
Emiten Atau Perusahaan Publik Berkelanjutan
Submission of Financial Reports Periodic Sustainable
Issuers or Public Companies Finance
16/SEOJK.04/2021 Bentuk dan Isi Laporan Tahunan Emiten atau Keuangan 2021
Perusahaan Publik Berkelanjutan
Form and Content of Annual Reports of Sustainable
Issuers or Public Companies Finance
4/SEOJK.04/2022 Perubahan Atas Surat Edaran Otoritas Jasa Keuangan 2022
Keuangan No. 20/SEOJK.04/2021 Tentang Berkelanjutan
Kebijakan Stimulus Dan Relaksasi Ketentuan Sustainable
Terkait Emiten Atau Perusahaan Publik Finance
Dalam Menjaga Kinerja Dan Stabilitas
Pasar Modal Akibat Penyebaran Corona
Virus Disease 2019 Amendments to Circular
Letter of the Financial Services Authority No.
20/SEOJK.04/2021 on Stimulus Policy and
Relaxation of Provisions Related to Issuers
or Public Companies in Maintaining Capital
Market Performance and Stability Due to the
Spread of Corona Virus Disease 2019
POJK Nomor 5 Profesi Penunjang di Sektor Jasa Keuangan Profesi Penunjang 2025
Tahun 2025 Supporting Professions in the Financial Supporting
Services Sector Professions
POJK Nomor 14 Pelaksanaan Rapat Umum Pemegang Saham, RUPS 2025
Tahun 2025 Rapat Umum Pemegang Obligasi, dan Rapat AGMS
Umum Pemegang Sukuk Secara Elektronik
The Conduct of General Meetings of
Shareholders, General Meetings of
Bondholders, and General Meetings of Sukuk
Holders by Electronic Means
PADK OJK Nomor Penyediaan Informasi dan Penyampaian Good Corporate 2025
37/PADK.08/2025 Informasi untuk Pemasaran Produk dan Governance
Layanan Jasa Keuangan (GCG)
The Provision and Disclosure of Information
for the Marketing of Financial Products and
Services
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07 Laporan Keberlanjutan Sustainability Report
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Laporan Keberlanjutan
Sustainability Report
Tentang Laporan Keberlanjutan
About Sustainability Report
Laporan Keberlanjutan 2025 BRI Finance disusun BRI Finance’s 2025 Sustainability Report is prepared as
sebagai bentuk akuntabilitas dan transparansi dalam a form of accountability and transparency in managing
mengelola dampak ekonomi, sosial, dan lingkungan secara economic, social, and environmental impacts in a
berkelanjutan. Laporan ini mencakup seluruh aktivitas sustainable manner. This report covers all BRI Finance
operasional BRI Finance selama periode 1 Januari hingga operational activities during the period from January
31 Desember 2025, termasuk perkembangan kinerja 1 to December 31, 2025, including the development
keberlanjutan, implementasi keuangan berkelanjutan, serta of sustainability performance, sustainable finance
kontribusi Perusahaan terhadap tujuan pembangunan implementation, and the Company’s contribution to
nasional dan pencapaian Sustainable Development national development goals and the achievement of the
Goals (SDGs). Cakupan laporan meliputi kantor pusat Sustainable Development Goals (SDGs). The scope of
dan seluruh jaringan operasional yang berada di bawah the report includes the head office and all operational
pengelolaan langsung Perusahaan, serta mencerminkan networks under the Company’s direct management, and
data kuantitatif dan kualitatif yang telah diverifikasi secara reflects quantitative and qualitative data that has been
internal. [2-1, 2-2, 2-3] verified internally. [2-1, 2-2, 2-3]
Dalam penyusunannya, BRI Finance mengacu pada In its preparation, BRI Finance refers to various applicable
berbagai kerangka dan standar keberlanjutan yang sustainability frameworks and standards, including POJK
berlaku, antara lain POJK No. 51/POJK.03/2017 tentang No. 51/POJK.03/2017 concerning the Implementation of
Penerapan Keuangan Berkelanjutan, GRI Standards 2021, Sustainable Finance, GRI Standards 2021, as well as ESG
serta kerangka ESG yang diterapkan secara terintegrasi frameworks that are applied in an integrated manner in
dalam proses bisnis Perusahaan. Penentuan topik the Company’s business processes. The determination
material dilakukan melalui pendekatan materialitas yang of material topics is carried out through a materiality
mempertimbangkan dampak signifikan Perusahaan approach that considers the Company’s significant
terhadap ekonomi, lingkungan, dan sosial, serta harapan impact on the economy, environment, and society, as
pemangku kepentingan terhadap performa BRI Finance. well as the expectations of stakeholders on BRI Finance’s
performance.
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Finance
BRI Finance menyertakan bagian pernyataan kembali BRI Finance includes a return statement section to explain
untuk menjelaskan adanya perubahan, penyesuaian, atau any changes, adjustments, or updates to the data that has
pembaruan atas data yang telah disajikan pada laporan been presented in the previous year’s report. Restatement
tahun sebelumnya. Restatement dilakukan apabila terdapat is carried out if there are methodological corrections,
koreksi metodologi, perubahan batasan pelaporan, changes in reporting restrictions, updates to the data
pembaruan sistem pelaporan data, atau klarifikasi atas reporting system, or clarification of information that has
informasi yang sebelumnya belum menggambarkan not previously been accurately described in the conditions.
kondisi secara tepat. Setiap penyesuaian disampaikan Each adjustment is communicated transparently so that
secara transparan agar pemangku kepentingan stakeholders gain an accurate, consistent, and comparable
memperoleh pemahaman yang akurat, konsisten, dan understanding over time. [2-4]
dapat dibandingkan dari waktu ke waktu. [2-4]
Dalam penyusunan laporan keberlanjutan ini, BRI Finance In the preparation of this sustainability report, BRI Finance
tidak melibatkan penilai eksternal independen dalam does not involve independent external assessors in the
proses evaluasi laporan. Meski begitu, penelaahan report evaluation process. Even so, the review still meets
tetap memenuhi standar pelaporan, kesesuaian data, reporting standards, data suitability, and is consistent in
serta konsisten dalam penerapan prinsip keberlanjutan. the application of sustainability principles. The suitability
Kesesuaian ketentuan ini menjadi bukti komitmen of this provision is proof of the Company’s commitment to
Perusahaan untuk menghadirkan laporan yang objektif, presenting objective, transparent, and trustworthy reports
transparan, dan dapat dipercaya oleh seluruh pemangku by all stakeholders. [2-5]
kepentingan. [2-5]
Untuk pertanyaan terkait laporan ini, pemangku For questions related to this report, stakeholders can
kepentingan dapat menghubungi alamat kantor pusat atau contact the company’s head office address or official
situs resmi perusahaan. website.
Menara BRILiaN Lantai 21 dan 22/BRILiaN Tower Floor 21st and 22nd
Jl. Gatot Subroto Kav. 64 No. 177A
Kel. Menteng Dalam, Kec. Tebet,
Jakarta Selatan 12870
Telp: (021) 50595011
Email: contact.us@brifinance.co.id
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Laporan Keberlanjutan
Sustainability Report
Tanggapan Umpan Balik
Response on Feedback
BRI Finance menerima umpan balik terhadap Laporan BRI Finance received feedback on the previously reported
Keberlanjutan yang telah dilaporkan sebelumnya dari pihak Sustainability Report from the regulator. BRI Finance views
regulator. BRI Finance memandang umpan balik tersebut the feedback as an effort to improve the quality of the
bertujuan sebagai upaya meningkatkan kualitas Laporan Sustainability Report submitted. (G.3)
Keberlanjutan yang disampaikan. (G.3)
Adapun isi tanggapan umpan balik tersebut, antara lain: The content of the feedback responses includes:
1. Pengungkapan perubahan signifikan pada produk, 1. Disclosure of significant changes to products, services,
layanan, dan/atau kegiatan usaha yang dijalankan. and/or business activities carried out.
2. Pengungkapan penanggung jawab penerapan 2. Disclosure of the person in charge of implementing
keuangan berkelanjutan. sustainable finance.
3. Pengungkapan dampak kegiatan operasional 3. Disclosure of the impact of the Company’s operational
Perusahaan terhadap lingkungan, dan jumlah materi activities on the environment, and the amount of
pengaduan lingkungan yang diterima dan diselesaikan. environmental complaint materials received and
resolved.
4. Pengungkapan verifikasi pihak independen. 4. Independent party verification disclosure.
5. Pengungkapan daftar tabel POJK 51 tahun 2017 tentang 5. Disclosure of the list of POJK 51 tables of 2017
Penerapan Keuangan Berkelanjutan, bagi Lembaga Jasa concerning the Implementation of Sustainable Finance,
Keuangan, Emiten, dan Perusahaan Publik. for Financial Services Institutions, Issuers, and Public
Companies.
BRI Finance memastikan seluruh umpan balik yang BRI Finance ensures that all feedback submitted has been
disampaikan telah direspons dengan baik kepada pihak responded to properly to the regulator as a responder.
regulator sebagai pemberi tanggapan. BRI Finance BRI Finance is also committed to all responses that will be
juga berkomitmen seluruh tanggapan akan dituangkan included in the 2025 Sustainability Report, so that there
ke dalam Laporan Keberlanjutan tahun 2025, sehingga will be no such responses.
tanggapan sejenisnya tidak akan terdapat kembali.
Penentuan Topik Material [3-1]
Materiality Determination [3-1]
Identifikasi Topik Penilaian Dampak Penilaian Signifikan Seleksi Topik
Topic Identification Impact Assessment Significancy Assessment Topic Selection
Mengidentifikasi Menilai Dampak BRI Mengidentifikasi Mengidentifikasi
Topik Utama Terkait Multifinance terhadap Topik Utama Terkait Topik Utama Terkait
Keberlanjutan Ekonomi, Lingkungan, Keberlanjutan Keberlanjutan
Identify Key Topics dan Sosial Identify Key Topics Identify Key Topics
Related to Sustainability Assessing the Impact Related to Sustainability Related to Sustainability
of BRI Finance on the
Economy, Social and
Environment
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Finance
Pelibatan Pemangku Kepentingan
Stakeholder Engagement
BRI Finance berkomitmen melibatkan pemangku BRI Finance is committed to actively and continuously
kepentingan secara aktif dan berkesinambungan untuk involving stakeholders to ensure material topics so that
memastikan topik material sehingga setiap keputusan every business decision is aligned with their needs and
bisnis selaras dengan kebutuhan serta ekspektasi mereka. expectations. Engagement is carried out through various
Pelibatan dilakukan melalui berbagai saluran komunikasi communication channels tailored to each group, such as
yang disesuaikan dengan masing-masing kelompok, employees, customers, suppliers, shareholders, regulators,
seperti pekerja, pelanggan, pemasok, pemegang saham, and the public. This approach ensures transparency,
regulator, dan masyarakat. Pendekatan ini memastikan strengthens long-term relationships, and serves as the
transparansi, memperkuat hubungan jangka panjang, dan basis for the refinement of the company’s sustainability
menjadi dasar bagi penyempurnaan strategi keberlanjutan strategy. (E.4) [2-29] [3-2]
perusahaan. (E.4) [2-29] [3-2]
Ekonomi
Economy
Topik Material (GRI) Pemangku Kepentingan Bentuk Pelibatan
Material Topic Stakeholders Engagements
201 – Kinerja Ekonomi Pemegang Saham, OJK, Investor, RUPS, Laporan Kinerja, Pertemuan Regulator,
Economic Performance Pekerja Town Hall
Shareholders, OJK, Investors, GMS, Performance Report, Regulator Meeting,
Employees Town Hall
202 – Keberadaan Pasar Pekerja, Pemerintah Daerah, Lembaga Audit Remunerasi, Konsultasi Upah Minimum,
Market Presence Ketenagakerjaan Koordinasi Pemda
Employees, Local Governments, Remuneration Audits, Minimum Wage
Employment Institutions Consultations, Local Government Coordination
203 – Dampak Ekonomi Masyarakat, UMKM, Lembaga Sosial Program CSR, Survey Dampak, Literasi
Tidak Langsung Communities, MSMEs, Social Keuangan
Indirect Economic Impacts Institutions CSR Programs, Impact Surveys, Financial
Literacy
204 – Praktik Pengadaan Pemasok, UMKM Lokal, Mitra Usaha Evaluasi Pemasok, Audit Pengadaan, Sosialisasi
Procurement Practices Suppliers, Local MSMEs, Business Kebijakan
Partners Supplier Evaluation, Procurement Audit, Policy
Socialization
205 – Anti-Korupsi Manajemen, Pekerja, Pemasok, Sosialisasi Anti-Korupsi, Transaksi Administrasi
Anti-Corruption Regulator, Pelanggan dan Keuangan, Keterbukaan Informasi
Management, Employee, Supplier, Anti-Corruption Socialization, Administration &
Regulators, Customers Financial Transaction, Transparency Information
206 – Perilaku Anti- Regulator (OJK/KPPU), Pelanggan, Kode Etik Bisnis, Pelaporan Kepatuhan, Edukasi
Persaingan Usaha Pelaku Industri Antimonopoly
Anti-Competitive Behavior Regulators (OJK/ICC), Customers, Business Code Of Conduct, Compliance
Industry Players Reporting, Antitrust Education
207 – Perpajakan Manajemen, Pekerja, Pemasok, Transaksi Administrasi dan Keuangan
Tax Regulator, Pelanggan Administration & Financial transaction
Management, Employee, Supplier,
Regulators, Customers
Lingkungan
Environmental
Topik Material (GRI) Pemangku Kepentingan Bentuk Pelibatan
Material Topic Stakeholders Engagements
301 – Material Pemasok, Masyarakat, Pekerja Pengadaan Barang & Jasa
Materials Supplier, Communities, Employee Procurement Goods & Services
302 – Energi Pekerja, Pengelola Gedung, Penyedia Audit Energi, Monitoring Konsumsi, Program
Energy Energi Hemat Energi
Employees, Building Managers, Energy Audits, Consumption Monitoring, Energy-
Energy Providers Saving Programs
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Sustainability Report
Topik Material (GRI) Pemangku Kepentingan Bentuk Pelibatan
Material Topic Stakeholders Engagements
303 – Air & Effluent Pengelola Gedung, Regulator Monitoring Penggunaan Air, Audit Kualitas Air
Water & Effluents Lingkungan Limbah
Building Managers, Environmental Water Use Monitoring, Wastewater Quality Audit
Regulators
304 – Keanekaragaman Regulator, Lembaga Konservasi, Kajian Dampak, Kegiatan Konservasi &
Hayati Komunitas Penanaman Pohon
Biodiversity Regulators, Conservation Agencies, Impact Assessment, Conservation Activities &
Communities Tree Planting
305 – Emisi Regulator Lingkungan, Masyarakat, Pelaporan GRK, Uji Emisi, Program Pengurangan
Emissions Pekerja Karbon
Environmental Regulators, GHG Reporting, Emissions Testing, Carbon
Communities, Employees Reduction Programs
306 – Limbah Penyedia Jasa Limbah, Pekerja, Program Daur Ulang, Audit Limbah,
Waste Komunitas Pengurangan Sampah
Waste Service Providers, Employees, Recycling Programs, Waste Audits, Waste
Communities Reduction
Sosial
Social
Topik Material (GRI) Pemangku Kepentingan Bentuk Pelibatan
Material Topic Stakeholders Engagements
401 – Ketenagakerjaan Pekerja, Serikat Pekerja, Survey Pekerja, Dialog Ketenagakerjaan, Evaluasi
Employment Pemerintah Kesejahteraan
Employees, Unions, Government Employee Surveys, Employment Dialogues,
Welfare Evaluations
403 – Kesehatan & Pekerja, Regulator Kampanye K3, Pelatihan K3
Keselamatan Kerja (K3) Employee, Regulators OHS Campaign and Training
Occupational Health and
Safety (OHS)
404 – Pelatihan & Pendidikan Pekerja, Manajemen, Lembaga Penilaian Kebutuhan Pelatihan, Evaluasi Kinerja
Training & Education Pelatihan Training Needs Assessment, Performance
Employees, Management, Training Evaluation
Institutes
405 – Keanekaragaman & Pekerja, Regulator, Komunitas Audit Keberagaman, Sosialisasi Nondiskriminasi
Kesetaraan Employees, Regulators, Diversity Audit, Non-Discrimination Socialization
Diversity & Equality Communities
408 – Tenaga Kerja Anak Pemasok, Regulator, LSM Audit Pemasok, Persyaratan Kepatuhan, Due
Child Labor Suppliers, Regulators, NGO’s Diligence
Supplier Audits, Compliance Requirements, Due
Diligence
409 –Kerja Paksa Pemasok, Regulator Audit Kepatuhan, Verifikasi Pemasok, Penegakan
Forced Labor Ketenagakerjaan Kode Etik
Suppliers, Manpower Regulators Compliance Audits, Supplier Verification, Code Of
Conduct Enforcement
412 – Hak Asasi Manusia Pekerja, Manajemen, Regulator, Audit Kepatuhan, Persyaratan Kepatuhan, Due
Human Rights Masyarakat Diligence
Employee, Management, Compliance Audits, Compliance Requirements,
Regulators, Communities Due Diligence
413 – Komunitas Lokal Pekerja, Regulator, Komunitas Audit Keberagaman, Sosialisasi Nondiskriminasi
Local Communities Employees, Regulators, Diversity Audit, Non-Discrimination Socialization
Communities
418 – Kerahasiaan Nasabah Pelanggan, Auditor TI, Regulator Penilaian Keamanan Data, Review Insiden,
Customer Privacy Perlindungan Data Edukasi Keamanan Informasi
Customers, IT Auditors, Data Data Security Assessment, Incident Review,
Protection Regulators Information Security Education
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Finance
Strategi Keberlanjutan
Sustainability Strategy
Strategi Keberlanjutan BRI Finance Tahap I (2021- BRI Finance Sustainability Strategy Phase I (2021-
2025) 2025)
Strategi keberlanjutan BRI Finance dirancang untuk BRI Finance’s sustainability strategy is designed to
mendukung pertumbuhan bisnis jangka panjang sekaligus support long-term business growth while ensuring
memastikan bahwa operasional Perusahaan memberikan that the Company’s operations have a positive impact
dampak positif terhadap aspek lingkungan, sosial, dan on environmental, social, and governance aspects. In
tata kelola. Dalam mengembangkan strategi tersebut, BRI developing this strategy, BRI Finance adopts the ESG
Finance mengadopsi ESG Framework sebagai landasan Framework as the main foundation so that all sustainability
utama agar seluruh inisiatif keberlanjutan terintegrasi initiatives are consistently integrated into business
secara konsisten ke dalam proses bisnis, manajemen risiko, processes, risk management, and decision-making.
dan pengambilan keputusan. (A.1) [2-22, 2-23, 2-24] (A.1) [2-22, 2-23, 2-24]
Menjadi Perusahaan Pembiayaan
Berkelanjutan Terdepan dengan Layanan Terintegrasi.
Becoming the Leading Sustainable
Finance Company with Integrated Services.
1. Merealisasikan Keberlanjutan dalam seluruh aktivitas pembiayaan.
Realizing Sustainability across all financing activities.
2. Diversifikasi portofolio bisnis termasuk penyediaan pembiayaan berkelanjutan (green financing).
Diversifying the business portfolio, including the provision of sustainable financing (green financing).
3. Bersinergi bersama memberdayakan masyarakat dan lingkungan.
Synergizing together to empower communities and the environment.
4. Mengembangkan kapasitas internal.
Developing internal capacity.
5. Meningkatkan literasi dan inkulsi keuangan.
Enhancing financial literacy and inclusion.
ENVIRONMENTAL SOCIAL GOVERNANCE
• Green financing/EV-Hybrid • Digitalization for Sustainable • GRC, GCG Implementation and
Financing Digital Ecosystem Three Lines Model
• CSR - Environmental • Impact financing - UMKM • Business Ethic
• Managing Lifecycle Emissions • CSR - Social • Sustainability Culture
and Carbon Reduction • Financial Inclusion & Literation • Data & IT Security
• Digitalization for a paperless • Sustainable HR (Human Capital • ESG Risk Management
environment Management)
• Waste Management • Human Right
Kebijakan & Prosedur/Policy & Procedure
Manajemen Risiko/Risk Management
IT, Data Management, Data Governance, Analytics and System
Culture and Communication
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Laporan Keberlanjutan
Sustainability Report
Strategi Keberlanjutan BRI Finance Tahap II (2026- BRI Finance Sustainability Strategy Phase II (2026-
2030) 2030)
Pada tahun 2025 telah dilakukan penyesuaian kembali In 2025, adjustments were made to the vision, mission,
visi, misi dan strategi keberlanjutan BRI Finance tahap II and sustainability strategy of BRI Finance Phase II (2026-
(2026-2030) melalui Penyusunan Rencana Aksi Keuangan 2030) through the preparation of the 2026 BRI Finance
Berkelanjutan (RAKB) BRI Finance tahun 2026. Hal ini Sustainable Finance Action Plan (RAKB). This was one of
termasuk salah satu agenda penting yang disampaikan the important agendas presented in the 2025 Sustainable
dalam Rencana Aksi Keuangan Berkelanjutan (RAKB) Finance Action Plan (RAKB).
tahun 2025.
Tahun 2026 menjadi tonggak penting bagi Perusahaan The year 2026 will be an important milestone for the
dalam memperkuat fondasi penerapan Keuangan Company in strengthening the foundation for the
Berkelanjutan (Sustainable Finance) sekaligus memastikan implementation of Sustainable Finance while ensuring
kesiapan Perusahaan terhadap arah kebijakan regulator the Company’s readiness for national regulatory policy
nasional dan standar global. directions and global standards.
Penerapan Keuangan Berkelanjutan tahap I (2021-2025) The implementation of Sustainable Finance phase I (2021-
melalui berbagai inisiatif yang dilakukan setiap tahun 2025) through various initiatives carried out each year
menunjukkan capaian positif yang secara garis besar has shown positive results, which broadly include: an ESG
mencakup: ESG Framework yang telah terintegrasi ke Framework that has been integrated into the sustainability
dalam sustainability finance policy; inisiasi sustainable finance policy; the initiation of initial sustainable financing
financing tahap awal transportasi ramah lingkungan for environmentally friendly transportation and financing
dan pembiayaan kepada sektor usaha mikro, kecil dan for the micro, small and medium enterprise (MSME)
menengah (UMKM); training keberlanjutan; tanggung sector; sustainability training; social and environmental
jawab sosial dan lingkungan (TJSL/CSR); literasi & inklusi responsibility (TJSL/CSR); financial literacy & inclusion;
keuangan; pelaksanaan inisiatif digitalisasi; efisiensi implementation of digitalization initiatives; energy
penggunaan energi; dan perhitungan emisi scope 1 & 2. efficiency; and scope 1 & 2 emissions calculations.
“Menjadi Perusahaan Pembiayaan Terdepan yang Resillent dan Berkelanjutan”
“Becoming a Leading Financing Company that is Resilient and Sustainable”
VISI MISI
KEBERLANJUTAN 1. Sustainable Operation - Menerapkan kegiatan operasional yang bertanggung jawab dan berkelanjutan.
SUSTAINABLE VISION Sustainable Operation - Implementing responsible and sustainable operational activities.
AND MISSION 2. Sustainable Financing - Berkontribusi terhadap pembiayaan hijau dan berkelanjutan untuk mendukung transisi berkelanjutan.
Sustainable Financing - Contributing to green and sustainable financing to support sustainable transition.
3. Sustainability Outreach Program - Memberdayakan masyarakat dan/atau lingkungan melalui program berkelanjutan.
Sustainability Outreach Program - Empowering communities and/or the environment through sustainable programs.
SDG’S
ESG ENVIRONMENTAL SOCIAL GOVERNANCE
Aktivitas Bisnis & Operasional
FRAMEWORK
• Inisiatif Sustainable Operation terkait • Inisiatif Sustainable Operation terkait • Inisiatif Sustainable Operation terkait
PILAR STRATEGI 1 Lingkungan tahun berjalan Social tahun berjalan Governance tahun berjalan
STRATEGIC PILLAR 1 Current year's Environmental Sustainable Operation initiatives Sustainable Operation Initiatives
SUSTAINABLE OPERATION Sustainable Operation initiatives related to Social current year related to Governance current year
• Inisiatif Sustainable Financing terkait • Inisiatif Sustainable Operation terkait • Inisiatif Sustainable Operation terkait
PILAR STRATEGI 2 Lingkungan tahun berjalan Social tahun berjalan Governance tahun berjalan
STRATEGIC PILLAR 2 Current year's Environmental Sustainable Operation initiatives Sustainable Operation Initiatives
SUSTAINABLE OPERATION Sustainable Operation initiatives related to Social current year related to Governance current year
• Inisiatif Sustainability Outreach • Inisiatif Sustainable Operation terkait • Inisiatif Sustainable Operation terkait
PILAR STRATEGI 3 Program terkait Lingkungan tahun Social tahun berjalan Governance tahun berjalan
STRATEGIC PILLAR 3 berjalan Sustainable Operation initiatives Sustainable Operation Initiatives
SUSTAINABLE OPERATION Current Environmental Sustainability related to Social current year related to Governance current year
Outreach Program Initiative
Culture and Communication
Kebijakan dan Prosedur (Policy)/Policies and Procedures
Risk Management
ENABLER
IT
Digitalization
Data Management
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Penerapan Keuangan Berkelanjutan tahap II (2026-2030) The implementation of Sustainable Finance Phase II (2026-
BRI Finance disusun dengan visi keberlanjutan: “Menjadi 2030) by BRI Finance is structured around a sustainability
Perusahaan Pembiayaan Terdepan yang Resilient dan vision: “To become a leading resilient and sustainable
Berkelanjutan” sejalan dengan visi Perusahaan. Visi financing company” in line with the Company’s vision.
keberlanjutan ini diwujudkan melalui tiga pilar strategis This sustainability vision is realized through three strategic
yang ditambahkan pada Sustainability Framework tahap pillars added to the Sustainability Framework phase II
II (2026-2030), yaitu Sustainable Operation, Sustainable (2026-2030), namely Sustainable Operation, Sustainable
Financing, dan Sustainability Outreach Program. Ketiga Financing, and Sustainability Outreach Program. These
pilar strategi ini menggambarkan Perusahaan dalam three strategic pillars describe the Company from three
tiga sudut pandang dalam menerapkan Keuangan perspectives in implementing Sustainable Finance, namely
Berkelanjutan, yakni sudut pandang kegiatan operasional the perspective of the Company’s internal operational
internal Perusahaan (Sustainable Operation); sudut activities (Sustainable Operation); the perspective of
pandang program dan produk pembiayaan berkelanjutan sustainable financing programs and products (Sustainable
(Sustainable Financing); serta sudut pandang kepada Financing); and the external perspective (Sustainability
eksternal (Sustainability Outreach Program). Outreach Program).
Framework keberlanjutan Perusahaan dibangun di The Company’s sustainability framework is built on the
atas integrasi prinsip ESG ke dalam seluruh aktivitas integration of ESG principles into all of the Company’s
pembiayaan dan operasional Perusahaan, dengan tujuan financing and operational activities, with the aim of
menciptakan nilai ekonomi sekaligus memberikan dampak creating economic value while also providing a positive
positif bagi masyarakat dan lingkungan. impact on society and the environment.
Fokus Aspek Implementasi Sustainability Finance (XI)
Focus on the Implementation Aspects of Sustainability Finance (XI)
Fokus & Rencana Implementasi
ESG – SDG’s Focus & Plan Implementation
Environment 2021 SDM
Human Capital
1. Training/edukasi, sertifikasi, sosialisasi, CSR,
program magang, beasiswa, dan lain-lain.
Training/education, certification, dissemination,
• Mengembangkan kapabilitas Internal, yaitu sistem & SDM.
Developing internal capabilities, which are systems and human CSR, internship program, scholarship, and so on.
resources. 2. Pengurangan konsumsi plastik dan pemakaian
• Peningkatan pemahaman terhadap keuangan berkelanjutan sesuai green product.
Triple Bottom Line 3Ps (Profit, People & Planet), ESG Framework/ Reducing plastic usage and using green products.
LST (Lingkungan, Sosial & Tata Kelola), & SDGs. 3. Menggalakan kesadaran hemat energi.
Improving understanding of sustainable finance in accordance Encouraging energy-saving awareness.
with the Triple Bottom Line 3Ps (Profit, People & Planet), ESG
Framework/LST (Environment, Social & Governance), & SDGs.
Social 2022 Kebijakan, Prosedur & Sistem
Policy, Procedures & System
1. Kebijakan Sustainability Finance.
Sustainability Finance Policy.
• Penyusunan rencana strategi dan alokasi sumber daya. 2. Penyusunan Financing Portofolio Guidelines (FPG).
Development of strategic plans and resource allocation. Financing Portfolio Guidelines (FPG) Preparation.
• Penyesuaian integrasi ESG ke dalam kebijakan dan prosedur 3. Digitalisasi proses bisnis-myBRIf & scoring system.
serta sistem. Digitalization of myBRIf business process &
Adjustment of ESG integration into policies, procedures, and Scoring system.
systems.
2023 Enhancement Kebijakan, Prosedur & Sistem
Policy, Procedure & System Enhancement
Penyesuaian dan integrasi aspek ESG framework
ke dalam kebijakan dan prosedur pembiayaan dan
prosedur lainnya yang mengatur operasional bisnis.
• Pengembangan inisiatif strategis yang mendukung Keuangan
Adjustment and integration of ESG framework
Berkelanjutan.
aspects into the financing policy and procedure as
Development of strategic initiatives that support Sustainable
Finance. well as other procedures which manage business
• Integrasi aspek ESG dengan Framework Manajemen Risiko. operations.
Integration of ESG aspects with the Risk Management
Governance Framework.
2024 Produk
Products
1. Pembiayaan Multiguna – Program Pembiayaan
transportasi ramah lingkungan dan UMKM.
• Penyempurnaan kebijakan secara berkesinambungan Multipurpose Financing – Financing Program
menyesuaikan kondisi tahun berjalan. of environmentally friendly transportation
Continuous policy refinement to adjust to current conditions. and MSMEs.
• Pengembangan produk yang sesuai Keuangan 2. Investasi dan Modal Kerja – Pembiayaan ke bisnis
Berkelanjutan. yang ramah lingkungan dan UMKM.
Development of products in line with Sustainable Finance. Investment and Working Capital – Financing to
environmentally friendly businesses and MSMEs.
2025 Diversifikasi Produk
Product Diversification
1. Diversifikasi produk berkelanjutan melalui
diversifikasi proses bisnis dengan pengembangan
ekosistem bisnis digital.
Sustainable product diversification through
business process diversification with the
development of a digital business ecosystem.
2. Diversifikasi produk berkelanjutan melalui
pembiayaan terhadap UMKM.
Sustainable product diversification through
financing for MSMEs.
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Laporan Keberlanjutan
Sustainability Report
Kegiatan Membangun Budaya Keberlanjutan
Activities to Build a Culture of Sustainability
BRI Finance selalu berkomitmen menerapkan Keuangan BRI Finance is always committed to implementing
Berkelanjutan sebagai wujud kepedulian terhadap dampak Sustainable Finance as a form of concern for the impact of
bisnis terhadap sosial dan lingkungan serta melaksanakan business on society and the environment and implementing
kepatuhan terhadap Peraturan Otoritas Jasa Keuangan compliance with Financial Services Authority Regulation
No. 51/POJK.03/2017. Perusahaan secara proaktif dan No. 51/POJK.03/2017. The Company proactively and
adaptif menyediakan layanan yang memenuhi kebutuhan adaptively provides services that meet the needs of the
masyarakat melalui inovasi dalam pengembangan community through innovation in developing sustainable
produk pembiayaan yang berkelanjutan. BRI Finance financing products. BRI Finance considers this initiative
menganggap inisiatif ini sebagai bagian dari komitmen as part of its commitment to contribute to achieving
untuk berkontribusi dalam mencapai pembangunan sustainable development Goals (SDGs), supporting the
berkelanjutan (Sustainable Development Goals/SDGs), transition to a green economy, and playing an active role in
mendukung transisi menuju ekonomi hijau, serta berperan efforts to control climate change in the future. (F.1) [2-24]
aktif dalam upaya pengendalian perubahan iklim di masa
depan. (F.1) [2-24]
Penerapan Keuangan Berkelanjutan di BRI Finance merujuk The implementation of Sustainable Finance at BRI Finance
pada prinsip-prinsip Environmental, Social and Governance refers to the principles of Environmental, Social and
(ESG) yang menekankan pentingnya integrasi aspek- Governance (ESG) which emphasize the importance of
aspek ESG ke dalam core bisnis Perusahaan. Pendekatan integrating ESG aspects into the Company’s core business.
ini sejalan dengan roadmap Keuangan Berkelanjutan This approach is in line with the Sustainable Finance
yang telah diterbitkan oleh OJK, yang bertujuan untuk Roadmap issued by the OJK, which aims to accelerate the
mempercepat implementasi prinsip-prinsip ESG, implementation of ESG principles, especially in creating a
khususnya dalam menciptakan ekosistem keuangan yang sustainable financial ecosystem.
berkelanjutan.
Dalam rangka evaluasi dan penyusunan rencana untuk In order to evaluate and develop plans to strengthen its
memperkuat budaya keberlanjutan, BRI Finance telah sustainability culture, BRI Finance conducted a 2025 ESG
melakukan survei ESG dan Keuangan Berkelanjutan tahun and Sustainable Finance survey of BRI Finance employees.
2025 terhadap pekerja BRI Finance. Hasil pemeringkatan The results of the sustainability initiative ranking based
inisiatif keberlanjutan berdasarkan Kuesioner ESG on the ESG Questionnaire show that the Company’s
menunjukkan bahwa prioritas utama Perusahaan berada main priority is in the area of strengthening its internal
di area penguatan fondasi internal melalui peningkatan foundation through improving ESG culture, literacy, and
budaya, literasi, dan pemahaman ESG di seluruh lini. understanding across all lines. The majority of employees
Mayoritas pekerja memiliki awareness yang baik tetapi have good awareness but acknowledge that technical
mengakui bahwa kemampuan teknis, pemahaman peran, capabilities, understanding of roles, and clarity of ESG
dan kejelasan panduan penerapan ESG masih perlu implementation guidelines still need to be improved.
ditingkatkan.
Secara keseluruhan, hasil survei menunjukkan bahwa Overall, the survey results show that the Company has
Perusahaan memiliki fondasi budaya dan persepsi a strong cultural foundation and internal perception to
internal yang kuat untuk mengakselerasi strategi accelerate its Sustainable Finance strategy. The existing
Keuangan Berkelanjutan. Tantangan yang ada relatif challenges are relatively technical in nature and can be
bersifat teknis dan dapat diatasi melalui penguatan tata overcome through strengthening governance, increasing
kelola, peningkatan kapasitas SDM, sosialisasi rutin, serta human resource capacity, conducting regular socialization,
penyempurnaan sistem dan data ESG. Dengan langkah- and improving ESG systems and data. With these steps, the
langkah tersebut, Perusahaan berada pada posisi yang Company is in a solid position to strengthen its competitive
solid untuk memperkuat keunggulan kompetitifnya melalui advantage through consistent ESG implementation.
konsistensi implementasi ESG.
Program Pengembangan Kompetensi terkait Keberlanjutan
Sustainability Competency Development Program
Tempat, Tanggal Pelatihan Nama Pelatihan Penyelenggara Jumlah Peserta
Location, Training Date Training Title Organizer Total Participants
Jakarta, 21 February 2025 Fortifying The Effective AML BRI Corporate University 2
Jakarta, February 21, 2025 Measurement Capabilities for The BRI Corporate University
Excellent AML Practice
Fortifying The Effective AML
Measurement Capabilities for The
Excellent AML Practice
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Tempat, Tanggal Pelatihan Nama Pelatihan Penyelenggara Jumlah Peserta
Location, Training Date Training Title Organizer Total Participants
Daring, 2 May 2025 E-learning Modul Sistem Manajemen BRISMART 385
Online, May 2, 2025 Mutu dan K3 BRI Finance Tahun 2025 BRISMART
E-Learning Module on Quality
Management and Occupational Safety
and Health BRI Finance in 2025
Daring, 14 May 2025 E-learning Modul Enterprise Risk BRISMART 42
Online, May 14, 2025 Management BRI Finance Tahun 2025 BRISMART
E-Learning Module Enterprise Risk
Management BRI Finance in 2025
Jakarta, Juni 16-19, 2025 Certified Lead Implementer ISO PT Intertek Utama 1
Jakarta, June 16–19, 2025 27001:2022 Information Security Services
Management System PT Intertek Utama
Certified Lead Implementer ISO Services
27001:2022 Information Security
Management System
Jakarta, 4 Juli 2025 Workshop Keuangan Berkelanjutan APPI 2
Jakarta, July 4, 2025 dan Penerapannya di Perusahaan APPI
Pembiayaan
Workshop on Sustainable Finance and
Its Application in Financing Companies
Depok, 22–24 Juli 2025 Executive Training IFRS Sustainability UIII Sustainability Center 1
Depok, July 22–24, 2025 Reporting and GHG Emission UIII Sustainability Center
Executive Training IFRS Sustainability
Reporting band GHG Emission
Jakarta, 24 Juli 2025 APU PPT – Individual Risk Assessment Risiko Gagasan 1
Jakarta, July 24, 2025 : Validasi Self-Assessment Berbasis The Risks of Ideas
Aplikasi (Excel) dan Persiapan Laporan
Rutin
APU PPT – Individual Risk Assessment:
Validation of Application-Based Self-
Assessment (Excel) and Preparation of
Routine Reports
Daring, 25 Agustus 2025 E-learning Modul Sistem Manajemen BRISMART 147
Online, August 25, 2025 Keamanan Informasi (Awareness ISO BRISMART
27001:2022)
E-learning Module on Information
Security Management Systems (ISO
27001:2022 Awareness)
Daring, 4 September 2025 Pengelolaann Risiko Kepatuhan & BRI Corporate University 2
Online, September 4, 2025 Risiko Hukum BRI Corporate University
Compliance and Legal Risk
Management
Daring, 30 September 2025 E-learning Modul APU PPT & PPPSM BRISMART 144
Online, September 30, 2025 BRI Finance Tahun 2025 BRISMART
E-Learning Module APU PPT & PPPSM
BRI Finance in 2025
Daring, 30 September 2025 E-learning Modul Perlindungan Data BRISMART 166
Online, September 30, 2025 Pribadi BRI Finance Tahun 2025 BRISMART
E-learning Module Personal Data
Protection BRI Finance Tahun 2025
Bandung, 1-3 Oktober 2025 ESG Implementation CRMS 1
Bandung, October 1–3, 2025 ESG Implementation CRMS
Bandung, 7-10 Oktober 2025 Certified GRC Professional (CGRCP) CRMS 1
Bandung, October 7–10, Certified GRC Professional (CGRCP) CRMS
2025
Bandung, 7-9 Oktober 2025 Implementing GRC CRMS 2
Bandung, October 7–9, 2025 Implementing GRC CRMS
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Sustainability Report
Tempat, Tanggal Pelatihan Nama Pelatihan Penyelenggara Jumlah Peserta
Location, Training Date Training Title Organizer Total Participants
Bandung, 13-16 Oktober Sertifikasi Manajemen Risiko QRMA CRMS 1
2025 QRMA Risk Management Certification CRMS
Bandung, October 13–16,
2025
Daring, 30 Oktober 2025 Pelatihan Awareness ISO 37001:2016 Robere 30
Online, October 30, 2025 terkait Anti-Bribery Management Robere
System
ISO 37001:2016 Awareness Training on
the Anti-Bribery Management System
Jumlah 928
Total
Saran dan Aspirasi Teratas Responden
Top Suggestions and Aspirations of Respondents
Sosialisasi/Edukasi/Literasi ESG
ESG Socialization/Education/Literacy
Pelatihan/Capacity Building
Training/Capacity Building
Peningkatan kompetensi SDM
Improvement of human resource competencies
Data (Kualitas & Integrasi)
Data (Quality & Integration)
Inovasi Program ESG
ESG Program Innovation
Komunikasi Internal/Integrasi KPI/Komite Keberlanjutan
Internal Communication/KPI Integration/Sustainability Committee
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Prioritas Inisiatif Keberlanjutan Berdasarkan Hasil Survei
Sustainability Initiative Priorities Based on Survey Results
Rank Option First Choice Last Choice
Area Penguatan Fondasi Internal/Internal Foundation Reinforcement Area
Budaya & Literasi ESG
1
ESG Culture & Literacy
38%
Kebijakan Keuangan Berkelanjutan
2
Sustainable Finance Policy
18%
SDM Berkelanjutan (Human Capital & Human Right)
3
Sustainable Human Capital (Human Capital & Human Rights)
18%
4 ESG Branding & Communication
Tanggung Jawab Sosial & Lingkungan (TJSL)
5
Corporate Social Responsibility (CSR)
Social Financing (Pembiayaan UMKM)
6
Social Financing (MSME Financing)
Digitalisasi & Paperless
7
Digitization & Paperless
Green Financing (Pembiayaan EV)
8
Green Financing (EV Financing)
Efesiensi Energi & Carbon Reduction
9
Energy Efficiency & Carbon Reduction
Literasi dan Inklusi Keuangan
10
Financial Literacy and Inclusion
Sustainability Journey
Sustainability Journey
Tahun Fokus Rencana
Program
Year Focus Plan
2021 • Mengembangkan kapabilitas internal • Training/edukasi, sertifikasi, sosialisasi, kegiatan Tanggung
yaitu sistem dan SDM. Jawab Sosial dan Lingkungan (TJSL), program magang,
Developing internal capabilities, namely beasiswa, dan lain-lain.
systems and human resources. Training/education, certification, dissemination, Corporate
• Peningkatan pemahaman terhadap Social Responsibility (CSR) activities, internship programs,
Keuangan Berkelanjutan sesuai Triple scholarships, etc.
Bottom Line 3P (Profit People and • Pengurangan konsumsi plastik dan pemakaian green
Planet), ESG Framework & SDGs. product.
Increasing understanding of Reducing plastic consumption and using green products.
Sustainable Finance according to the • Menggalakan kesadaran hemat energi.
Triple Bottom Line 3Ps (Profit, People Promoting energy saving awareness.
and Planet), ESG Framework & SDGs. • Pengurangan penggunaan kertas.
Reduced paper use.
2022 • Penyusunan rencana strategi dan • Kebijakan Sustainability Finance.
alokasi sumber daya. Sustainability Finance Policy.
Preparation of strategic plans and • Penyusunan Financing Portfolio Guidelines (FPG).
allocation of resources. Preparation of Financing Portfolio Guidelines (FPG).
• Penyesuaian integrasi ESG ke dalam • Digitalisasi proses bisnis-myBRIf & scoring system.
kebijakan dan prosedur serta sistem. Digitalization of business processes-myBRIf & scoring
Adaptation of ESG integration into system.
policies and procedures and systems.
2023 • Pengembangan inisiatif strategis yang Penyesuaian dan integrasi aspek ESG framework ke dalam
mendukung Keuangan Berkelanjutan. kebijakan dan prosedur pembiayaan dan prosedur lainnya
Development of strategic initiatives yang mengatur operasional bisnis.
that support Sustainable Finance. Adaptation and integration of ESG framework aspects into
• Integrasi aspek ESG dengan financing policies and procedures and other procedures
Framework Manajemen Risiko. governing business operations.
Integration of ESG aspects with the
Risk Management Framework.
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Tahun Fokus Rencana
Program
Year Focus Plan
2024 • Penyempurnaan Kebijakan secara • Pembiayaan Multiguna – Program pembiayaan transportasi
berkesinambungan menyesuaikan ramah lingkungan dan UMKM.
kondisi tahun berjalan. Multipurpose Financing – Eco-friendly transportation and
Continuous improvement of the Policy MSME financing program.
to adapt to current year conditions. • Investasi dan Modal Kerja – Pembiayaan ke segmen
• Pengembangan produk yang sesuai debitur UMKM.
Keuangan Berkelanjutan. Investment and Working Capital – Financing to the MSME
Development of products that comply debtor segment.
with Sustainable Finance.
2025 Diversifikasi Produk Berkelanjutan • Diversifikasi produk berkelanjutan melalui diversifikasi
Sustainable Product Diversification proses bisnis dengan pengembangan ekosistem bisnis
digital.
Sustainable product diversification through business
process diversification with the development of a digital
business ecosystem.
• Diversifikasi produk berkelanjutan melalui pembiayaan
terhadap UMKM.
Sustainable product diversification through financing for
MSMEs.
{XI}
Penerapan Keuangan Berkelanjutan menjadi salah satu The implementation of Sustainable Finance is one of
prioritas utama BRI Finance sebagai wujud komitmen kami BRI Finance’s top priorities as a manifestation of our
untuk meningkatkan kinerja dan menjaga pertumbuhan commitment to improve performance and maintain
yang berkesinambungan. Melalui Rencana Aksi Keuangan sustainable growth. Through the 2023–2025 Sustainable
Berkelanjutan (RAKB) 2023–2025, kami telah menyiapkan Finance Action Plan (RAKB), we have prepared a long-
arah jangka panjang hingga tahun 2025 serta strategi term direction until 2025 as well as a concrete strategy
konkret yang mulai dijalankan sejak 2023. that has been implemented since 2023.
Di tahap awal ini, BRI Finance telah melakukan berbagai In this early stage, BRI Finance has made various financing
penyesuaian pembiayaan dengan mengintegrasikan prinsip adjustments by integrating Environmental, Social, and
Environmental, Social, and Governance (ESG) ke dalam Governance (ESG) principles into all business processes.
seluruh proses bisnis. Kami juga terus menyempurnakan We also continue to improve our Sustainable Finance
kebijakan Sustainable Finance, mengembangkan sistem policies, develop support systems, and strengthen our
pendukung, serta memperkuat portofolio pembiayaan sustainable finance portfolio.
berkelanjutan.
Ke depan, menghadapi dinamika yang semakin cepat, In the future, facing the accelerating dynamics, BRI Finance
BRI Finance berkomitmen untuk memperkokoh fondasi is committed to strengthening the company’s foundation
perusahaan dan menghadirkan kinerja yang sejalan dengan and delivering performance that is in line with sustainable
prinsip keuangan berkelanjutan. Dengan dukungan dan finance principles. With the support and collaboration
kolaborasi seluruh pihak, kami optimis dapat meningkatkan of all parties, we are optimistic that we can improve our
kapabilitas yang semakin terintegrasi dan menghadirkan increasingly integrated capabilities and deliver sustainable
nilai tambah yang berkelanjutan bagi seluruh pemangku added value for all stakeholders.
kepentingan.
Ekonomi Hijau BRI Finance
BRI Finance Green Economy
BRI Finance memposisikan Green Initiative sebagai BRI Finance positions the Green Initiative as the foundation
fondasi transformasi bisnis untuk menjawab tantangan of business transformation to respond to climate change
perubahan iklim, tuntutan regulasi, dan ekspektasi challenges, regulatory demands, and stakeholder
pemangku kepentingan. Inisiatif ini tidak hanya berfokus expectations. This initiative not only focuses on reducing
pada pengurangan dampak lingkungan, tetapi juga environmental impact, but is also directed to open up new
diarahkan untuk membuka peluang bisnis baru yang business opportunities in line with the development of the
sejalan dengan perkembangan ekonomi hijau di Indonesia. green economy in Indonesia. Through the integration of
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Melalui integrasi aspek lingkungan ke dalam proses kerja, environmental aspects into the work process, BRI Finance
BRI Finance memastikan bahwa praktik operasional dan ensures that operational practices and financing decisions
keputusan pembiayaan dilakukan secara bertanggung are carried out responsibly and sustainably.
jawab dan berkelanjutan.
Sebagai bagian dari komitmen keberlanjutan, BRI As part of its sustainability commitment, BRI Finance
Finance mengintegrasikan prinsip ESG dalam tata kelola integrates ESG principles in corporate governance and
perusahaan dan pengelolaan risiko. Hal ini dilakukan risk management. This is done through improving internal
melalui penyempurnaan kebijakan internal dengan policies by implementing sustainable finance. Then
penerapan keuangan berkelanjutan. Kemudian melakukan conduct a risk assessment to be able to identify potential
penilaian risiko agar mampu mengidentifikasi potensi risiko environmental and social risks from the financing provided.
lingkungan dan sosial dari pembiayaan yang diberikan. Furthermore, periodic training and education to employees
Selanjutnya, pelatihan dan edukasi berkala kepada pekerja regarding sustainable business practices.
mengenai praktik bisnis berkelanjutan.
Integrasi ESG ini memperkuat kontrol internal, menjaga This ESG integration strengthens internal controls,
kualitas portofolio, dan memastikan keselarasan antara maintains portfolio quality, and ensures alignment between
arah kebijakan BRI Group dan Peraturan Otoritas Jasa BRI Group and Financial Service Authority Regulations
Keuangan terkait keuangan berkelanjutan. related to sustainable finance.
Digitalisasi juga membuka peluang pengembangan produk Digitalization also opens up opportunities for the
pembiayaan hijau yang lebih berbasis teknologi dan ramah development of green financing products that are more
lingkungan. Untuk itu, BRI Finance terus mengeksplorasi technology-based and environmentally friendly. For this
peluang pembiayaan berkelanjutan, seperti: reason, BRI Finance continues to explore sustainable
financing opportunities, such as:
• Pembiayaan kendaraan listrik (EV) dan teknologi • Electric vehicle (EV) financing and clean energy-based
berbasis energi bersih. technology.
• Pembiayaan untuk sektor yang mendukung efisiensi • Financing for sectors that support energy efficiency and
energi dan teknologi rendah karbon. low-carbon technologies.
• Kemitraan strategis dengan pelaku industri dalam rantai • Strategic partnerships with industry players in the green
pasok hijau. supply chain.
Pengembangan ini memperkuat kontribusi BRI Finance This development strengthens BRI Finance’s contribution
terhadap dekarbonisasi sektor transportasi dan to the decarbonization of the transportation sector
meningkatkan nilai kompetitif dalam pasar yang semakin and increases competitive value in an increasingly
sadar lingkungan. environmentally conscious market.
Realisasi RAKB
Realization of RKAB
ESG Framework dan Rencana Aksi Keuangan Berkelanjutan (RKAB) 2025
ESG Framework and Sustainable Finance Action Plan (RKAB) 2025
2021 2022 2023 2024 2025
ESG Framework Menuju SDG’s
ESG Framework Towards SDGs Fokus Rencana
Plan Focus
ENVIRONMENTAL SOCIAL GOVERNANCE
• Green financing/EV-Hybrid • Digitalization for Sustainable • Penerapan GRC, GCG, and Three
1.
Financing Digital Ecosystem Lines Model
• CSR - Environmental • Impact financing - UMKM Implementation of GRC, GCG, and Diversifikasi Produk Keuangan Berkelanjutan
• Managing Lifecycle Emissions and • CSR - Social Three Lines Model Diversification of Sustainable Financial Products
Carbon Reduction • Financial Inclusion & Literation • Business Ethic
• Digitalization for a paperless • SDM Berkelanjutan (Human • Sustainability Culture
environment Capital Management) • Data & IT Security Diversifikasi Produk Berkelanjutan Dari
• Waste Management Sustainable Human Capital • ESG Risk Management Segi Fitur Layanan dan Proses Bisnis
(Human Capital Management) Sustainable Product Diversification in
• Human Right Terms of Service Features and Business
Processes
Melalui Ekosistem Bisnis Digital
Enabler Through Digital Business Ecosystem
Kebijakan dan Prosedur (Policy) / Policies and Procedures
Diversifikasi Produk dari Segi Sasaran
Manajemen Risiko / Risk Management Segmen Debitur
Product Diversification by Target
IT, Data Management, Data Governance, Analytics and System Culture and Communication Borrower Segment
Melalui Pembiayaan Sektor UMKM
• RAKB 2025 berfokus pada diversifikasi produk berkelanjutan, baik dari segi fitur layanan dan proses bisnis digital melalui Through MSMEs Financing
pengembangan Ekosistem Bisnis Digital, maupun dari segi segmen debitur yakni pembiayaan terhadap sektor UMKM
(Impact Financing).
2.
RAKB 2025 focuses on sustainable product diversification, both in terms of service features and digital business processes
through the development of a Digital Business Ecosystem, as well as in terms of debtor segments, namely financing for the Perancangan Roadmap Keuangan Berkelanjutan
MSME sector (Impact Financing). 2026-2030
• Perancangan Roadmap Keuangan Berkelanjutan 2026-2030. Development of the 2026–2030 Sustainable
Designing a Sustainable Finance Roadmap for 2026-2030. Finance Roadmap
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Laporan Keberlanjutan
Sustainability Report
Aspek Program RAKB 2025 Target 2025 Realisasi 2025
Status
Aspect 2025 RKAB Program 2025 Target Realization 2025
Tata Kelola Penerapan ESG - GRC Perusahaan menggunakan Perusahaan menggunakan pendekatan ESG- Dalam
Governance Implementation of ESG pendekatan ESG-GRC GRC terintegrasi yang memadukan konsep ESG Proses
- GRC terintegrasi yang memadukan (Environment, Social, Governance) dengan GRC On
konsep ESG (Environment, (Governance, Risk, and Compliance). Progress
Social, Governance) dengan The company uses an integrated ESG-GRC
GRC (Governance, Risk, and approach that combines ESG (Environment,
Compliance), Social, Governance) principles with GRC
The company uses an (Governance, Risk, and Compliance).
integrated ESG-GRC
approach that combines
ESG (Environment, Social,
Governance) principles with
GRC (Governance, Risk, and
Compliance).
Business Ethic Penerapan prinsip etika bisnis Perusahaan telah menunjukkan komitmen yang
dan tata kelola perusahaan. kuat dalam menerapkan prinsip etika bisnis dan Tercapai
The application of business tata kelola perusahaan secara konsisten. Achieved
ethics and corporate The company has demonstrated a strong
governance principles. commitment to consistently applying the
principles of business ethics and corporate
governance.
Sustainability Culture Perusahaan berkomitmen Perusahaan telah melaksanakan sosialisasi Tercapai
menumbuhkan budaya dan kampanye internal terkait ESG, serta Achieved
keberlanjutan (sustainability menyelenggarakan pelatihan keberlanjutan
culture) melalui peningkatan bagi pekerja secara bertahap. Selain itu,
pemahaman dan keterlibatan Perusahaan juga mendorong penerapan praktik
pekerja dalam penerapan operasional yang lebih berkelanjutan, seperti
prinsip ESG. Upaya ini pengurangan penggunaan kertas dan efisiensi
dilakukan melalui sosialisasi, energi di lingkungan kerja.
kampanye internal terkait The Company has conducted internal outreach
efisiensi penggunaan sumber and awareness campaigns regarding ESG, and
daya, serta penyelenggaraan has been gradually providing sustainability
pelatihan (training) terkait training to employees. In addition, the
keberlanjutan secara bertahap. Company is promoting the adoption of more
The Company is committed sustainable operational practices, such as
to fostering a culture of reducing paper usage and improving energy
sustainability by enhancing efficiency in the workplace.
employees’ understanding
of and engagement with
the implementation of ESG
principles. These efforts are
carried out through awareness-
raising initiatives, internal
campaigns focused on resource
efficiency, and the gradual
rollout of sustainability-related
training programs.
Data & IT Security Memastikan operasional Perluasan aspek Data Loss Protection tool, Tercapai
berjalan tanpa gangguan proses enkripsi sudah dijalankan pada aplikasi Achieved
(business continuity) melalui mobile, kajian utuk mereplace signatureless
sistem pertahanan proaktif, antivirus menjadi EDR, MDR atau XDR sesuai
mitigasi risiko siber, dan kebutuhan dalam komplimentarinya untuk
perlindungan aset data ZTNA, serta upaya untuk peningkatan skor
berharga, serta mendukung Cyber Security Maturity.
transformasi digital yang Expansion of the Data Loss Prevention
aman guna mempercepat (DLP) tool; the encryption process has
pertumbuhan bisnis yang been implemented in mobile applications;
berkelanjutan. an evaluation to replace signature-less
Ensuring uninterrupted antivirus with EDR, MDR, or XDR as needed to
operations (business complement ZTNA; and efforts to improve the
continuity) through a proactive Cybersecurity Maturity score.
defense system, cyber risk
mitigation, and the protection
of valuable data assets, while
supporting secure digital
transformation to accelerate
sustainable business growth.
Penguatan Kebijakan internal ESG dan Kebijakan Keuangan Berkelanjutan Tercapai
kebijakan Keuangan RAKB diterapkan di seluruh diimplementasikan dan disosialisasikan kepada Achieved
Berkelanjutan unit kerja. unit terkait.
Strengthening ESG and Sustainable Finance Sustainable Finance policies implemented and
Sustainable Finance internal policies implemented socialized to relevant units.
policies across all business units.
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Aspek Program RAKB 2025 Target 2025 Realisasi 2025
Status
Aspect 2025 RKAB Program 2025 Target Realization 2025
Pengawasan ESG oleh Penguatan peran Direksi Pengawasan ESG dilakukan melalui rapat Tercapai
Direksi dan Dewan & Dewan Komisaris dalam manajemen dan pelaporan berkala. Achieved
Komisaris pengawasan ESG. ESG oversight conducted through management
ESG oversight by the Enhanced role of the Board meetings and periodic reporting.
Board of Directors of Directors and Board
and Board of of Commissioners in ESG
Commissioners oversight.
Integrasi ESG dalam ESG menjadi bagian dari Faktor ESG mulai dipertimbangkan dalam Dalam
manajemen risiko. proses manajemen risiko. pengambilan keputusan bisnis. Proses
ESG integration into ESG integrated into the risk ESG factors began to be considered in business On
risk management management process. decision-making. Progress
Lingkungan Pembiayaan ramah Peningkatan portofolio Pembiayaan diarahkan ke sektor produktif dan Dalam
Environmental lingkungan pembiayaan berkelanjutan berwawasan lingkungan kategori transportasi Proses
Green financing sektor kendaraan EV & hybrid. ramah lingkungan (EV & hybrid). On
Expansion of the sustainable Financing is directed towards productive Progress
financing portfolio in the EV & and environmentally friendly sectors in
hybrid vehicle sector. the categories of environmentally friendly
transportation (EV & hybrid).
Tanggung Jawab Sosial Peningkatan pelestarian BRI Finance menjalin kemitraan dengan LSM Tercapai
Perusahaan (CSR) - lingkungan melalui program dan masyarakat dengan alokasi dana Rp250 Achieved
Lingkungan CSR dan praktik berkelanjutan. juta untuk pelaksanaan program lingkungan.
Corporate Social Improving environmental BRI Finance has established partnerships with
Responsibility (CSR) - conservation through CSR NGOs and the community with an allocation
Environment programs and sustainable of Rp250 million for the implementation of
practices. environmental programs.
Pengelolaan Emisi Penurunan konsumsi energi Kampanye hemat energi, perhitungan emisi Tercapai
Selama Siklus Hidup untuk mengurangi emisi. scope 1 & 2 serta inventaris kebutuhan data Achieved
dan Pengurangan Reducing energy consumption perhitungan emisi scope 3.
Karbon to cut emissions. Energy conservation campaign, scope 1&2
Managing Lifecycle emissions calculation, and inventory of data
Emissions and Carbon requirements for scope 3 emissions calculation.
Reduction
Digitalisasi untuk Pengembangan E-office Digital Office telah dikembangkan dan Tercapai
lingkungan tanpa dengan sentralisasi Filling serta disosialisasikan pada tahun 2025 serta Achieved
kertas kampanye paperless. diimplementasikan pada tahun 2026.
Digitalization for a Development of an e-office Kampanye paperless juga telah terlaksana.
paperless environment system with centralized filing The Digital Office was developed and promoted
and a paperless initiative. in 2025 and implemented in 2026. A paperless
campaign has also been carried out.
Pengelolaan limbah Limbah domestik dikelola Pengelolaan limbah mengikuti standar Tercapai
operasional sesuai ketentuan. pengelola Gedung. Perusahaan juga melakukan Achieved
Operational waste Domestic waste is managed in kampanye waste management sebagai upaya
management accordance with regulations. dalam pengurangan limbah operasional.
Waste management follows building
management standards. The company also
conducts waste management campaigns as
part of its efforts to reduce operational waste.
Sosial Digitalisasi untuk • Pengembangan Credit • Enhancement security system. Dalam
Social Ekosistem Digital yang Decision Engine melalui • Pengembangan AI-based Data Analytics. Proses
Berkelanjutan Logic Fast Track dan Development of AI-based Data Analytics. On
Digitalization for Transformasi Digital. • Enhancement myBRIf, Nemo dan Microsite Progress
Sustainable Digital Development of Credit channel.
Ecosystem Decision Engine through Enhancement of myBRIf, Nemo, and
Logic Fast Track and Digital Microsite channels.
Transformation. • Kolaborasi BRI finance dengan BRI melalui
• Enhancement myBRIF. leads BRI KKB:
• Leads Management Collaboration between BRI Finance and BRI
Virtual Dealer. on BRI KKB referral leads through:
• Pengembangan Credit Risk 1. BRI Finance menerima referral leads
Scoring Spesifik pada High pembiayaan BRI KKB melalui aplikasi
Yield Product. BRISpot yang digunakan oleh tim
Development of Specific marketing/Relationship Manager
Credit Risk Scoring for High (RM) BRI.
Yield Products. BRI Finance receives BRI KKB financing
referral leads via the BRISpot app used
by BRI’s marketing team and Relationship
Managers (RMs).
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Aspek Program RAKB 2025 Target 2025 Realisasi 2025
Status
Aspect 2025 RKAB Program 2025 Target Realization 2025
Digitalisasi untuk • Enhancement Nemo 2. BRI Finance menerima referral leads Dalam
Ekosistem Digital yang (Sales Tool for Monitoring pembiayaan BRI KKB melalui aplikasi Proses
Berkelanjutan Performance). BRISpot yang digunakan oleh tim On
Digitalization for • Seamless process marketing/Relationship Manager Progress
Sustainable Digital application Scoring (RM) BRI.
Ecosystem Granular. BRI Finance receives BRI KKB financing
referral leads via the BRISpot app used
by BRI’s marketing team and Relationship
Managers (RMs).
3. BRI Finance menerima referral leads
pembiayaan BRI KKB melalui aplikasi
IST/NDS yang digunakan oleh petugas
frontliner BRI.
BRI Finance receives BRI KKB financing
referral leads through the IST/NDS app
used by BRI frontline staff.
Pembiayaan UMKM Dukungan pembiayaan UMKM. Pembiayaan UMKM dan sektor produktif Tercapai
dan sektor produktif Financing support for MSMEs. berkelanjutan. Achieved
berkelanjutan Sustainable financing for MSMEs and
Financing for SMEs productive sectors.
and the sustainable
productive sector
Corporate Social Pelaksanaan program CSR BRI Finance bekerjasama dengan LSM, Tercapai
Responsibility (CSR) sosial, pendidikan dan sekolah dan elemen sosial kemasyarakatan Achieved
infrastruktur. lain mengintegrasikan masalah sosial
Implementation of social, dengan operasi Perusahaan dalam rangka
education, and infrastructure meningkatkan kesejahteraan dan mengurangi
CSR programs. ketidaksetaraan.
BRI Finance collaborates with NGOs, schools
and other social elements to integrate social
issues with the Company’s operations in order
to improve welfare and reduce inequality.
Literasi dan inklusi Pelaksanaan program literasi Program literasi keuangan kepada masyarakat Tercapai
keuangan keuangan. dan UMKM. Achieved
Financial literacy and Implementation of financial Financial literacy programs for communities
inclusion literacy programs. and MSMEs.
SDM Berkelanjutan Pelatihan dan peningkatan Pelatihan teknis, kepemimpinan, dan kepatuhan Tercapai
(Human Capital kapasitas SDM serta penerapan dilaksanakan, serta penerapan lingkungan Achieved
Management & Human lingkungan kerja yang baik. kerja yang baik melalui Sistem Manajemen
Right) Training and capacity building Keselamatan dan Kesehatan Kerja (SMK3).
Sustainable Human of human resources and Technical, leadership, and compliance training
Capital (Human Capital implementation of a good is conducted, and a good working environment
Management & Human working environment. is implemented through the Occupational
Rights) Safety and Health Management System
(SMK3).
Perlindungan Penguatan sistem perlindungan Penerapan kebijakan perlindungan data dan Tercapai
konsumen dan data konsumen. layanan pengaduan. Achieved
Consumer and data Strengthening consumer Implementation of data protection policies and
protection protection systems. complaint handling services.
Pelaporan & Pelaporan Keuangan Penyusunan Laporan Laporan Keberlanjutan disusun sesuai POJK Tercapai
Transparansi Berkelanjutan Keberlanjutan. 51/2017. Achieved
Reporting & Sustainable Finance Preparation of Sustainability Sustainability Report prepared in accordance
Transparency reporting Report. with POJK 51/2017.
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Finance
Tata Kelola Berkelanjutan
Sustainable Governance
Tata kelola berkelanjutan merupakan fondasi bagi Sustainable governance is the foundation for BRI Finance
BRI Finance dalam memastikan seluruh proses bisnis, in ensuring that all business processes, decision-making,
pengambilan keputusan, dan pengelolaan risiko dilakukan and risk management are carried out in a responsible,
secara bertanggung jawab, transparan, dan berorientasi transparent, and long-term oriented manner.
jangka panjang.
Melalui penerapan prinsip Environmental, Social, and Through the application of Environmental, Social, and
Governance (ESG), BRI Finance menegaskan komitmennya Governance (ESG) principles, BRI Finance affirms
untuk menciptakan nilai berkelanjutan bagi seluruh its commitment to creating sustainable value for all
pemangku kepentingan serta mendukung pembangunan stakeholders and supporting inclusive and low-carbon
ekonomi yang inklusif dan rendah karbon. economic development.
Penerapan ESG-GRC
Implementation of ESG-GRC
ESG-GRC adalah pendekatan terintegrasi yang memadukan ES-GRC is an integrated approach that combines the
konsep ESG (Environment, Social, Governance) dengan concepts of ESG (Environment, Social, Governance) with
GRC (Governance, Risk, and Compliance). Pendekatan GRC (Governance, Risk, and Compliance). This approach
ini memungkinkan perusahaan untuk mengelola dampak allows the Company to manage business impact on
mereka terhadap lingkungan dan masyarakat, serta the environment and society, as well as ensure good
memastikan praktik tata kelola yang baik dan mematuhi governance practices and comply with regulations.
peraturan. Sepanjang tahun 2025, BRI Finance berupaya Throughout 2024, BRI Finance strived to strengthen
memperkuat tata kelola keberlanjutan dengan mengacu sustainability governance by referring to the GRC and ESG
pada kerangka GRC dan ESG di seluruh lini bisnis. {II, III, V} frameworks across all business lines. {II, III, V} [F.30] (2-25)
[F.30] (2-25)
Aliansi ESG-GRC
Alignment ESG-GRC
Peran Utama Keterkaitan dengan Pilar ESG Dampak pada Keberlanjutan
GRC
Main Role Alignment to ESG Sustainable Impact
Governance Pengarahan, E: Menetapkan kebijakan lingkungan Tata kelola yang kuat
pengawasan, S: Memastikan penerapan program sosial memastikan keputusan
dan tata kelola G: Memperkuat struktur GCG berbasis ESG, meningkatkan
perusahaan E: Establish environmental policies akuntabilitas & kepercayaan
Direction, S: Ensure the implementation of social programs pemangku kepentingan.
supervision G: Strengthen the GCG structure Strong governance ensures
and corporate ESG-based decisions,
governance increasing stakeholder
accountability & trust.
Risk Identifikasi, E: Risiko lingkungan & perubahan iklim Mencegah kerugian,
Management evaluasi, dan S: Risiko kesehatan, keselamatan, & SDM memastikan ketahanan
mitigasi risiko G: Risiko fraud, hukum, reputasi jangka panjang, dan menjaga
Identify, E: Environmental & climate change risks keberlangsungan operasional.
evaluate, and S: Health, safety, & HR risks Prevent losses, ensure long-
mitigate risks G: Fraud, legal, reputational risks term resilience, and maintain
operational continuity.
Compliance Memastikan E: Kepatuhan standar lingkungan Mengurangi risiko sanksi,
kepatuhan pada S: Kepatuhan ketenagakerjaan & perlindungan data meningkatkan integritas dan
regulasi internal G: Kepatuhan GCG, anti-fraud, anti-korupsi kesinambungan proses bisnis.
& eksternal E: Compliance with environmental standards Reduce the risk of sanctions,
Ensure S: Employment compliance & data protection improve the integrity and
compliance G: GCG compliance, anti-fraud, anti-corruption continuity of business
with internal processes.
& external
regulations
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Pilar ESG Fokus ESG Dukungan GRC Implementasi BRI Finance
ESG Pillars ESG Focus GRC Support BRI Finance Implementation
Environmental Efisiensi energi, Governance: Kebijakan Green Office Program hemat energi,
(E) pengurangan Risk: Identifikasi risiko lingkungan pembiayaan digitalisasi, penilaian risiko
emisi, Compliance: Kepatuhan Peraturan Otoritas Jasa lingkungan debitur, pelaporan
pengelolaan Keuangan tentang Keuangan Berkelanjutan keberlanjutan.
limbah Governance: Green Office Energy saving programs,
Energy Risk: Identification of environmental risks Financing digitalization, debtor
efficiency, Compliance: Financial Services Authority environmental risk
emission Regulation on Sustainable Finance assessment, sustainability
reduction, reporting.
waste
management
Social (S) K3, pelatihan, Governance: Pedoman HR & keselamatan Pelatihan SDM, program
literasi Risk: Penilaian risiko SDM & keselamatan K3, whistleblowing, survei
keuangan, Compliance: Pemenuhan regulasi ketenagakerjaan kepuasan, program CSR.
keberagaman Governance: HR & safety guidelines HR training, K3 programs,
OHS, training, Risk: HR risk assessment & safety whistleblowing, satisfaction
financial Compliance: Compliance with employment surveys, CSR programs.
literacy, regulations
diversity
Governance Integritas, Governance: Penguatan peran Dewan Komisaris & Kebijakan anti-fraud, GCG
(G) anti-fraud, Direksi assessment, concern risiko,
transparansi, Risk: Enterprise Risk Management (ERM) audit internal, transparansi
GCG Compliance: Anti-bribery, anti-fraud, audit intern laporan.
Integrity, Governance: Strengthening the role of the Board Anti-fraud policy, GCG
anti-fraud, of Commissioners & Board of Directors assessment, risk concern,
transparency, Risk: Enterprise Risk Management (ERM) internal audit, report
GCG Compliance: Anti-bribery, anti-fraud, internal audit transparency.
Aksi ESG-GRC di BRI Finance
ESG-GRC Actions in BRI Finance
Pilar ESG Fokus ESG Dukungan GRC Implementasi BRI Finance
ESG Pillars ESG Focus GRC Support BRI Finance Implementation
Environmental Efisiensi energi, Governance: Program Gerakan Green Office Program hemat energi,
(E) pengurangan Risk: Identifikasi risiko lingkungan pembiayaan digitalisasi, penilaian risiko
emisi, Compliance: Peraturan Otoritas Jasa Keuangan lingkungan debitur, pelaporan
pengelolaan tentang Keuangan Berkelanjutan keberlanjutan.
limbah Governance: Green Office Initiative Program Energy saving programs,
Energy Risk: Identification of environmental risks Financing digitalization, debtor
efficiency, Compliance: Financial Services Authority environmental risk
emission Regulation on Sustainable Finance assessment, sustainability
reduction, reporting
waste
management
Social (S) K3, pelatihan, Governance: Pedoman HR & keselamatan Pelatihan SDM, program
literasi Risk: Penilaian risiko SDM & keselamatan K3, whistleblowing, survei
keuangan, Compliance: Pemenuhan regulasi ketenagakerjaan kepuasan, program CSR.
keberagaman Governance: HR & safety guidelines HR training, K3 programs,
OHS, training, Risk: HR risk assessment & safety whistleblowing, satisfaction
financial Compliance: Compliance with employment surveys, CSR programs.
literacy, regulations
diversity
Governance Integritas, Governance: Penguatan peran Dewan Komisaris & Kebijakan anti-fraud, GCG
(G) anti-fraud, Direksi assessment, concern risiko,
transparansi, Risk: Enterprise Risk Management (ERM) audit internal, transparansi
GCG Compliance: Anti-bribery, anti-fraud, audit intern laporan.
Integrity, Governance: Strengthening the role of the Board Anti-fraud policy, GCG
anti-fraud, of Commissioners & Board of Directors assessment, risk concern,
transparency, Risk: Enterprise Risk Management (ERM) internal audit, report
GCG Compliance: Anti-bribery, anti-fraud, internal audit transparency.
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Tata Kelola Perusahaan
Corporate Governance
BRI Finance menerapkan struktur tata kelola yang kuat BRI Finance implements a strong governance structure
melalui keberadaan Dewan Komisaris, Direksi, serta through the existence of a Board of Commissioners, Board
berbagai komite pendukung yang masing-masing memiliki of Directors, and various supporting committees, each of
peran dalam pengawasan dan pengelolaan perusahaan. which has a role in the supervision and management of
Dewan Komisaris menjalankan fungsi pengawasan the company. The Board of Commissioners carries out the
strategis, sementara Direksi bertanggung jawab atas strategic supervisory function, while the Board of Directors
operasional perusahaan sesuai dengan prinsip Good is responsible for the company’s operations in accordance
Corporate Governance (GCG). Komposisi keduanya with the principles of Good Corporate Governance (GCG).
disusun secara seimbang, mencerminkan keberagaman The composition of the two is balanced and reflects a
pengalaman dan kompetensi di bidang pembiayaan, diversity of experience and competencies in the fields of
manajemen risiko, keuangan, dan tata kelola. Struktur ini financing, risk management, finance, and governance. This
memastikan bahwa setiap keputusan yang diambil bersifat structure ensures that every decision taken is objective,
objektif, transparan, dan akuntabel demi mendukung transparent, and accountable to support the long-term
keberlanjutan bisnis jangka panjang. [2-9] sustainability of the business. [2-9]
BRI Finance menjalankan proses pencalonan dan pemilihan BRI Finance conducts the nomination and election process
anggota Dewan Komisaris dan Direksi secara transparan for members of the Board of Commissioners and Board of
dan sesuai ketentuan pemegang saham serta regulasi Directors in a transparent manner and in accordance with
Otoritas Jasa Keuangan. Seleksi dilakukan berdasarkan shareholder provisions and Financial Service Authority
integritas, kompetensi, pengalaman profesional, dan regulations. Selection is carried out based on integrity,
keberagaman keahlian untuk memastikan efektivitas competence, professional experience, and diversity of
pengawasan dan pengelolaan perusahaan. Mekanisme ini expertise to ensure the effectiveness of supervision and
memastikan badan tata kelola tertinggi memiliki kapasitas management of the company. This mechanism ensures that
yang memadai untuk mendukung strategi bisnis dan the highest governance body has adequate capacity to
praktik keberlanjutan perusahaan. [2-10] support the company’s business strategy and sustainability
practices. [2-10]
Dalam kerangka tata kelola tersebut, isu keberlanjutan Within the framework of governance, sustainability issues
menjadi fokus penting bagi Dewan Komisaris dan Direksi. are an important focus for the Board of Commissioners
Pengawasan dilakukan melalui pembahasan kinerja ESG and the Board of Directors. Supervision is carried out
dalam rapat rutin, evaluasi risiko lingkungan dan sosial, through the discussion of ESG performance in regular
serta penyempurnaan kebijakan keuangan berkelanjutan meetings, environmental and social risk evaluation, and
sesuai ketentuan Otoritas Jasa Keuangan. Dewan Komisaris the improvement of sustainable financial policies in
memastikan bahwa aspek keberlanjutan tertanam dalam accordance with the provisions of the Financial Service
strategi perusahaan, sementara Direksi mengoordinasikan Authority. The Board of Commissioners ensures that
implementasi program, memantau kemajuan, dan sustainability aspects are embedded in the company’s
mendorong perbaikan berkelanjutan melalui unit-unit strategy, while the Board of Directors coordinates program
terkait. [2-11] implementation, monitors progress, and encourages
continuous improvement through related units. [2-11]
Pelaksanaan strategi keberlanjutan kemudian dijalankan The implementation of the sustainability strategy is then
oleh manajemen eksekutif yang memiliki tanggung jawab carried out by executive management who has direct
langsung terhadap penyusunan inisiatif, pengelolaan risiko responsibility for the preparation of initiatives, ESG risk
ESG, hingga pelaporan kinerja keberlanjutan. Fungsi- management, and sustainability performance reporting.
fungsi seperti manajemen risiko, kepatuhan, SDM, dan Functions such as risk management, compliance, HR, and
operasional bekerja dalam sinergi untuk memastikan operations work in synergy to ensure that all sustainability
seluruh target keberlanjutan dapat tercapai. Dengan targets can be achieved. With coordination from the
koordinasi dari Direksi, seluruh proses tersebut diarahkan Board of Directors, the entire process is directed so that
agar budaya keberlanjutan tertanam kuat dalam seluruh the culture of sustainability is firmly embedded in all
lini organisasi. [2-12] organizational lines. [2-12]
Untuk memastikan efektivitas pengawasan, Dewan To ensure the effectiveness of supervision, the Board
Komisaris mendelegasikan sebagian tanggung jawabnya of Commissioners delegates some of its responsibilities
kepada komite-komite seperti Komite Audit, Komite to committees such as the Audit Committee, the Risk
Pemantau Risiko, dan Komite Tata Kelola. Setiap komite Monitoring Committee, and the Governance Committee.
memiliki mandat khusus, mulai dari menilai efektivitas Each committee has a specific mandate, from assessing
pengendalian internal hingga memantau manajemen the effectiveness of internal controls to monitoring risk
risiko dan memastikan kepatuhan terhadap etika management and ensuring compliance with corporate
perusahaan. Mandat yang diberikan oleh Dewan Komisaris ethics. The mandate given by the Board of Commissioners is
dijalankan oleh Direksi melalui penugasan kepada unit- carried out by the Board of Directors through assignments
unit operasional terkait, sehingga implementasi kebijakan to related operational units, so that the implementation of
dapat berlangsung secara terstruktur, hati-hati, dan policies can take place in a structured, careful manner, and
konsisten dengan prinsip keberlanjutan. [2-13] consistent with the principles of sustainability. [2-13]
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Seluruh sistem tata kelola tersebut diperkuat melalui The entire governance system is strengthened through
evaluasi berkala atas kinerja Dewan Komisaris dan Direksi. periodic evaluation of the performance of the Board of
Evaluasi dilakukan melalui self-assessment maupun Commissioners and the Board of Directors. Evaluation
penilaian independen yang menilai aspek kompetensi, is carried out through self-assessment and independent
kualitas pengambilan keputusan, kepatuhan regulasi, assessment that assesses aspects of competence, quality of
serta kontribusi terhadap implementasi keberlanjutan. decision-making, regulatory compliance, and contribution
Hasil evaluasi menjadi dasar perbaikan tata kelola dan to sustainability implementation. The results of the
peningkatan kapabilitas, sekaligus memastikan bahwa evaluation are the basis for governance improvements and
strategi perusahaan tetap selaras dengan tujuan jangka capability enhancement, while ensuring that the company’s
panjang. [2-14] strategy remains aligned with long-term goals. [2-14]
Penanggung Jawab Penerapan Keuangan Berkelanjutan (E.1)
Manager of Sustainable Finance Implementation (E.1)
Unit Penanggung
Peran dan Tanggung Jawab dalam Penerapan Keuangan Berkelanjutan
Jawab
Roles and Responsibilities in the Implementation of Sustainable Finance
Responsible Unit
Direksi • Menyusun Rencana Aksi Keuangan Berkelanjutan (RAKB), termasuk menetapkan kebijakan,
Board of Directors roadmap, dan strategi keberlanjutan.
• Menyusun laporan Keuangan Berkelanjutan atau Sustainability Report.
• Mengelola, melakukan telaah berkala, dan meninjau efektivitas proses manajemen risiko atas
penerapan Keuangan Berkelanjutan.
• Develop a Sustainable Finance Action Plan (RAKB), including establishing sustainability
policies, roadmaps and strategies.
• Provide a Sustainability Action Plan (RAKB) and Sustainability Report.
• Manage, conduct periodic reviews, and review the effectiveness of the risk management
process for the implementation of Sustainable Finance.
Komisaris • Mengelola, melakukan telaah berkala, dan meninjau efektivitas proses manajemen risiko atas
Commissioner penerapan Keuangan Berkelanjutan.
• Menyetujui Rencana Aksi Keuangan Berkelanjutan (RAKB).
• Manage, conduct periodic reviews and review the effectiveness of the risk management
process for the implementation of Sustainable Finance.
• Approve the Sustainable Finance Action Plan (RAKB).
Manajemen Risiko • Menyusun tata kelola, kebijakan, dan strategi keberlanjutan BRI Finance bersama Direksi.
Risk Management • Melakukan proses ESG Risk mencakup supervisi pengelolaan, melakukan telaah berkala, dan
meninjau efektivitas proses manajemen risiko atas penerapan Keuangan Berkelanjutan.
• Menyediakan Rencana Aksi Keuangan Berkelanjutan (RAKB) dan Sustainability Report.
• Develop BRI Finance’s governance, policies and sustainability strategies together with the
Board of Directors.
• Conduct ESG Risk processes including supervising management processes, conducting
periodic reviews and reviewing the effectiveness of the risk management process for the
implementation of Sustainable Finance.
• Provide a Sustainability Action Plan (RAKB) and Sustainability Report.
General Affair • Mempersiapkan rincian Data Aktivitas (Data Activity) seperti penggunaan listrik, air, kertas,
penggunaan Bahan Bakar Minyak (BBM) dan lainnya yang terkait dengan pelaporan
keberlanjutan.
• Preparing details of Activity Data such as electricity, water, paper, fuel oil (BBM) usage and
others related to Sustainable Finance reporting.
Desk Strategic Plan • Menetapkan keterikatan KPI terkait keberlanjutan di level Direksi.
and Evaluation • Melakukan alignment KPI dan Strategi Inisiatif yang tercantum dalam Rencana Bisnis
Perusahaan terkait keberlanjutan, baik yang sudah ada (eksisting) atau yang belum ada untuk
unit kerja terkait.
• Establish KPI commitments related to sustainability at the Board of Directors level.
• Conduct alignment of KPIs and Initiative Strategies listed in the Company’s Business Plan
related to sustainability, both existing and non-existent for the related work unit.
Sekretariat • Penyusunan, implementasi Strategi, dan kebijakan terkait kegiatan Tanggung Jawab Sosial
Perusahaan dan Lingkungan (TJSL) dan Community Development.
Corporate • Mengkoordinasikan implementasi kebijakan dan strategi, komunikasi dan pengembangan data
Secretariat TJSL serta pelaporannya dalam Sustainability Report dengan unit kerja lain yang terkait.
• Menyampaikan Sustainability Report (Jika dimuat dalam satu buku dengan laporan tahunan).
• Preparation, implementation of Strategy, and policies related to Corporate Social
Responsibility (CSR) and Community Development activities.
• Coordinate the implementation of policies and strategies, communication and development of
TJSL data and its reporting in the Sustainability Report with other related work units.
• Submit the Sustainability Report (If included in one book with the annual report.
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Unit Penanggung
Peran dan Tanggung Jawab dalam Penerapan Keuangan Berkelanjutan
Jawab
Roles and Responsibilities in the Implementation of Sustainable Finance
Responsible Unit
Divisi Keuangan • Menyiapkan laporan keuangan detail yang dibutuhkan untuk Sustainable Report.
Finance Division • Memastikan data dalam Sustainable Report telah sesuai dengan laporan keuangan.
• Prepare detailed financial reports required for Sustainable Report.
• Ensure that data in the Sustainable Report is in accordance with financial statements.
Seluruh Unit Kerja • Menyelaraskan kebijakan dan prosedur terkait produk/aktivitas/bisnis sesuai dengan aspek
BRI Finance ESG sehingga pengaturan penerapan ESG tercermin dalam kebijakan/prosedur/aktivitas/
All BRI Finance produk/bisnis yang dikelolanya.
Work Units • Menyusun rencana implementasi inisiatif dan program kerja sesuai tanggung jawab masing
masing yang mendukung keberlanjutan.
• Melakukan implementasi inisiatif dan program kerja masing-masing yang teridentifikasi
merupakan bagian dari strategi keberlanjutan.
• Melakukan implementasi inisiatif dan program kerja sesuai dengan tugas dan kewenangan unit
kerja masing-masing.
• Align policies and procedures related to products/activities/businesses in accordance with
ESG aspects so that ESG implementation regulations are reflected in the policies/procedures/
activities/products/businesses managed.
• Prepare implementation plans for initiatives and work programs according to each person’s
respective responsibilities that support sustainability.
• Implement each identified initiative and work program as part of the sustainability strategy.
• Implement initiatives and work programs in accordance with the duties and authority of each
work unit.
Penilaian GCG Assessment GCG
Berdasarkan penilaian Worksheet Self-Assessment (SA) Based on the 2025 Good Corporate Governance (GCG)
Good Corporate Governance (GCG) tahun 2025 diperoleh Self-Assessment Worksheet (SA) assessment was achieved
Peringkat 2 (dua). of Rank 2 (second).
Tingkat Kesehatan Perusahaan Company Soundness Level
Tingkat kesehatan perusahaan merujuk pada kondisi The Company’s soundness level refers to the Company’s
keuangan dan operasional perusahaan, yang mencakup financial and operational conditions, which include
aspek GCG, Profil Risiko, Rentabilitas, serta Permodalan. aspects of GCG, Risk Profile, Profitability, and Capital. The
Penilaian kesehatan perusahaan penting untuk mengetahui Company’s health assessment is important to determine
apakah perusahaan berada dalam kondisi yang baik atau whether the Company is in good condition or facing
menghadapi potensi masalah finansial atau operasional potential financial or operational issues that may threaten
yang dapat mengancam kelangsungan usaha. business continuity.
Tingkat Kesehatan BRI Finance per akhir tahun 2025 BRI Finance's soundness level at the end of 2025 is Rank 2
berada pada Peringkat 2 (Sehat). (Sound).
Profil Risiko Perusahaan Profile of Company Risk
Profil risiko perusahaan menggambarkan identifikasi, The Company’s risk profile reflects the identification,
penilaian, dan pengelolaan berbagai jenis risiko yang assessment, and management of various types of risks
dihadapi perusahaan, yaitu risiko strategis, kredit, pasar, it faces, namely strategic, credit, market, operational,
operasional, likuiditas, hukum, reputasi, dan kepatuhan. liquidity, legal, reputational, and compliance risks. A risk
Profil risiko membantu perusahaan untuk memahami profile helps a company understand potential risks that
potensi risiko yang dapat memengaruhi kinerja dan may affect its performance and business continuity, and
kelangsungan usahanya, serta menentukan langkah- determine the mitigation steps that need to be taken.
langkah mitigasi yang perlu diambil.
Secara komposit, Profil Risiko Perusahaan berada pada Compositely, the Company’s Risk Profile is at the Low to
tingkat Low to Moderate (Peringkat 2). Moderate level (Rank 2).
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Prinsip Keuangan Berkelanjutan BRI Finance
Principles of BRI Finance Sustainable Financing
Prinsip Investasi Bertanggung Jawab menekankan The Responsible Investment Principles emphasize the
pentingnya pendekatan investasi yang mempertimbangkan importance of an investment approach that considers
dampak ekonomi, sosial, lingkungan, dan tata kelola economic, social, environmental, and governance (ESG)
(ESG). Investasi diarahkan pada proyek dan inisiatif yang impacts. Investments are directed at projects and initiatives
mendukung pembangunan berkelanjutan, pelestarian that support sustainable development, environmental
lingkungan, serta pertumbuhan ekonomi yang inklusif. conservation, and inclusive economic growth. Thus, BRI
Dengan demikian, BRI Finance memastikan bahwa Finance ensures that long-term investment success is
keberhasilan investasi jangka panjang dicapai melalui achieved through ethical, environmentally sound practices,
praktik yang etis, berwawasan lingkungan, dan berpihak and in favor of the welfare of future generations.
pada kesejahteraan generasi mendatang.
Selanjutnya, Prinsip Strategi dan Praktik Bisnis Furthermore, the Sustainable Business Strategy and
Berkelanjutan memastikan bahwa setiap strategi dan Practice Principles ensure that every strategy and business
proses bisnis perusahaan dikelola secara bertanggung process of the company is managed responsibly. BRI
jawab. BRI Finance berkomitmen untuk menciptakan Finance is committed to creating value in the financial
nilai dalam sektor jasa keuangan melalui kebijakan dan services sector through policies and practices that are able
praktik yang mampu meminimalkan dampak negatif serta to minimize negative impacts and integrate economic,
mengintegrasikan elemen ekonomi, sosial, lingkungan, dan social, environmental, and governance elements into all
tata kelola yang baik ke dalam seluruh lini usaha. business lines.
Prinsip Pengelolaan Risiko Sosial dan Lingkungan The Principles of Social and Environmental Risk
Hidup (LH) memperkuat penerapan manajemen risiko Management (LH) strengthen the implementation of
perusahaan dengan mengintegrasikan faktor sosial dan corporate risk management by integrating social and
lingkungan dalam setiap proses penilaian risiko. Melalui environmental factors in every risk assessment process.
pendekatan kehati-hatian, BRI Finance melakukan Through a prudential approach, BRI Finance identifies,
identifikasi, pengukuran, mitigasi, serta pemantauan risiko measures, mitigates, and monitors risks to ensure that
untuk memastikan bahwa dampak negatif dapat dicegah, negative impacts can be prevented, reduced, or avoided,
dikurangi, atau dihindari, khususnya pada aktivitas especially in financing activities that have exposure to
pembiayaan yang memiliki paparan risiko sosial dan social and environmental risks.
lingkungan.
Dalam aspek tata kelola, Prinsip Tata Kelola mengarahkan In terms of governance, the Governance Principles
perusahaan untuk menjalankan pengelolaan usaha secara direct companies to carry out business management in
transparan, akuntabel, independen, setara, dan adil. Prinsip a transparent, accountable, independent, equitable, and
ini menjadi acuan untuk memastikan bahwa seluruh fair manner. This principle serves as a reference to ensure
keputusan dan praktik operasional selaras dengan standar that all operational decisions and practices are aligned
tata kelola yang baik serta mendukung keberlanjutan bisnis. with good governance standards and support business
sustainability.
Agar seluruh pemangku kepentingan memahami strategi In order for all stakeholders to understand the company’s
dan kinerja perusahaan, Prinsip Komunikasi yang Informatif strategy and performance, the Informative Communication
memastikan bahwa BRI Finance menyajikan informasi Principles ensure that BRI Finance presents relevant,
yang relevan, akurat, dan mudah dipahami. Melalui laporan accurate, and easy-to-understand information. Through
yang komprehensif dan saluran komunikasi yang efektif, comprehensive reports and effective communication
perusahaan memberikan gambaran mengenai strategi, channels, the company provides a transparent picture of
kinerja, dan prospek keberlanjutan secara transparan. its sustainability strategy, performance, and prospects.
Selain itu, Prinsip Inklusif memastikan bahwa produk In addition, the Inclusive Principle ensures that BRI
dan layanan BRI Finance dapat diakses oleh berbagai Finance’s products and services are accessible to various
lapisan masyarakat di seluruh wilayah Indonesia. levels of society throughout Indonesia. By providing wider
Dengan memberikan akses yang lebih luas, perusahaan access, the company contributes to accelerating economic
berkontribusi dalam percepatan pertumbuhan ekonomi, growth, improving social welfare, and protecting the
peningkatan kesejahteraan sosial, dan perlindungan environment, especially for community groups that have
lingkungan hidup, terutama bagi kelompok masyarakat limited access to financial services.
yang selama ini memiliki keterbatasan akses terhadap
layanan keuangan.
Dalam mendukung prioritas pembangunan nasional, Prinsip In support of national development priorities, the Priority
Pengembangan Sektor Unggulan Prioritas mendorong Excellence Sector Development Principles encourage
perusahaan untuk mengalokasikan pembiayaan yang companies to allocate greater financing to the priority
lebih besar pada sektor-sektor unggulan yang ditetapkan sectors set by the government, including sectors that
oleh pemerintah, termasuk sektor yang berperan penting play an important role in climate change mitigation and
dalam mitigasi dan adaptasi perubahan iklim. Pendekatan adaptation. This approach supports the achievement
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ini mendukung pencapaian tujuan pembangunan jangka of medium- and long-term development goals and
menengah dan panjang serta memperkuat kontribusi strengthens the contribution of the companies to national
perusahaan terhadap isu strategis nasional. strategies issues.
Lebih lanjut, Prinsip Koordinasi dan Kolaborasi menjadi Furthermore, the Principles of Coordination and
fondasi sinergi antar pemangku kepentingan dalam Collaboration are the foundation for synergy between
mendorong pembangunan berkelanjutan. Melalui kerja stakeholders in encouraging sustainable development.
sama dengan kementerian, lembaga, sektor jasa keuangan, Through collaboration with ministries, institutions, the
dan berbagai pihak lainnya, BRI Finance berupaya financial services sector, and various other parties, BRI
mempercepat peningkatan kesejahteraan ekonomi, sosial, Finance seeks to accelerate the improvement of economic,
dan lingkungan. Perusahaan juga aktif berpartisipasi dalam social, and environmental welfare. The company also
forum dan kerja sama terkait pembiayaan berkelanjutan actively participates in forums and cooperation related
untuk memastikan strategi yang diterapkan selalu relevan to sustainable finance to ensure that the strategies
dan selaras dengan kebijakan nasional. implemented are always relevant and aligned with national
policies.
Tantangan Penerapan Keuangan Berkelanjutan
Challenges in Implementing Sustainable Finance
BRI Finance terus memperkuat penerapan keuangan BRI Finance continues to strengthen the implementation
berkelanjutan melalui pembentukan ESG Culture sebagai of sustainable finance through the establishment of ESG
fondasi utama dalam setiap aktivitas bisnisnya. Salah satu Culture as the main foundation in every business activity.
tantangan terbesar yang dihadapi perusahaan adalah One of the biggest challenges companies face is ensuring
memastikan bahwa seluruh pemangku kepentingan that all stakeholders have an adequate understanding
memiliki pemahaman yang memadai mengenai prinsip- of the principles of sustainable finance. In preparing the
prinsip keuangan berkelanjutan. Dalam menyusun Rencana short-term and long-term Sustainable Finance Action
Aksi Keuangan Berkelanjutan jangka pendek maupun Plan, BRI Finance pays close attention to internal and
jangka panjang, BRI Finance sangat memperhatikan external readiness, including understanding the needs of
kesiapan internal dan eksternal, termasuk pemahaman stakeholders, improving human resource capabilities, and
kebutuhan para pemangku kepentingan, peningkatan dynamic business environment conditions.
kapabilitas sumber daya manusia, serta kondisi lingkungan
bisnis yang dinamis.
Dalam implementasinya, perusahaan menilai dengan In its implementation, the company carefully assesses the
cermat dampak operasional terhadap komunitas operational impact on the community and the debtors it
dan debitur yang dilayani. Evaluasi kebijakan, proses serves. Evaluation of policies, sustainability processes,
keberlanjutan, dan perilaku pembiayaan dilakukan and financing behaviors is carried out on an ongoing
secara berkelanjutan untuk memastikan pengelolaan basis to ensure that risk management is on target.
risiko berjalan tepat sasaran. Melalui pendekatan ini, Through this approach, BRI Finance not only strives to
BRI Finance tidak hanya berupaya memenuhi standar meet sustainability standards, but also takes an active
keberlanjutan, tetapi juga mengambil peran aktif dalam role in encouraging economic and social growth in its
mendorong pertumbuhan ekonomi dan sosial di wilayah operational areas.
operasionalnya.
Selain membangun budaya ESG, BRI Finance juga In addition to building an ESG culture, BRI Finance also
menghadapi tantangan dalam pengukuran dan pelaporan faces challenges in measuring and reporting sustainability
kinerja keberlanjutan. Mengukur dampak lingkungan performance. Accurately measuring environmental
dan sosial secara akurat bukanlah hal yang sederhana. and social impacts is not a simple matter. Limited data
Keterbatasan ketersediaan data, beragamnya standar availability, a wide range of measurement standards, and
pengukuran, serta kompleksitas rantai pasokan merupakan supply chain complexity are factors that often complicate
faktor yang sering kali menyulitkan proses pelaporan. the reporting process. To address this, companies are
Untuk mengatasi hal ini, perusahaan secara bertahap gradually starting to identify the most relevant metrics,
mulai mengidentifikasi metrik-metrik yang paling relevan, systematically improve data collection processes, and
memperbaiki proses pengumpulan data secara sistematis, adopt internationally recognized sustainability reporting
dan mengadopsi standar pelaporan keberlanjutan yang standards. (E.5)
diakui secara internasional. (E.5)
Upaya ini dilakukan untuk memastikan bahwa informasi This effort is made to ensure that the sustainability
keberlanjutan yang disampaikan akurat, kredibel, dan information conveyed is accurate, credible, and can be the
dapat menjadi dasar pengambilan keputusan yang lebih basis for better decision-making for all stakeholders.
baik bagi seluruh pemangku kepentingan.
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Kinerja Keberlanjutan
Sustainability Performances
Kinerja Ekonomi
Economic Performances
Nilai Ekonomi Langsung yang Dihasilkan dan Didistribusikan
Direct Economic Value Generated and Distributed
BRI Finance tidak hanya fokus pada pencapaian kinerja BRI Finance not only focuses on achieving optimal
ekonomi yang optimal, tetapi juga berkomitmen untuk economic performance, but is also committed to
mendistribusikan nilai ekonomi kepada seluruh pemangku distributing economic value to all stakeholders. This
kepentingan. Komitmen ini diwujudkan melalui pemberian commitment is realized through the provision of decent
remunerasi yang layak bagi pekerja,, pelaksanaan program remuneration for employees, the implementation of the
Tanggung Jawab Sosial dan Lingkungan (TJSL), serta Corporate Social Responsibility (CSR) program, and
kontribusi kepada negara melalui pembayaran pajak contribution to the state through timely tax payments.
secara tepat waktu. Pendekatan ini memastikan bahwa This approach ensures that the company’s growth goes
pertumbuhan perusahaan berjalan sejalan dengan manfaat hand in hand with tangible benefits to society and other
nyata bagi masyarakat dan pemangku kepentingan lainnya. stakeholders. [201-1]
[201-1]
Rp Juta/Rp Million
2025 2024 2023
A. Nilai Ekonomi Langsung yang Dihasilkan/Generated Economic Value
Pendapatan Bersih
1.169.602 1.349.239 1.201.752
Net Income
Pendapatan Lain
62.578 62.018 35.290
Other Income
Sub Total 1.232.180 1.411.257 1.237.042
B. Nilai Ekonomi Langsung yang Didistribusikan/Distributed Economic Value
Biaya Operasional
1.114.096 1.276.238 1.104.425
Operational Cost
Pembayaran Dividen
- - -
Dividend Payment
Pajak Final & Pajak Penghasilan
27.200 31.115 30.724
Final Tax
Biaya TJSL
650 445 586
CSR Budget
Sub Total 1.141.946 1.307.798 1.135.735
C. Nilai Ekonomi yang Ditahan
90.234 103.459 101.307
Retained Economic Value
Dampak Ekonomi Tidak Langsung
Indirect Economic Impact
Kontribusi ekonomi BRI Finance juga tercermin melalui BRI Finance’s economic contribution is also reflected
keterlibatan berbagai pihak, terutama komunitas lokal. through the involvement of various parties, especially the
Melalui inisiatif pemberdayaan UMKM dan sektor produktif, local community. Through initiatives to empower MSMEs
BRI Finance berupaya mendukung program pemerintah and productive sectors, BRI Finance seeks to support
dalam mendorong pemerataan ekonomi masyarakat. government programs in encouraging economic equity
Perusahaan secara konsisten melibatkan pelaku UMKM in the community. The company consistently involves
dalam kegiatan bisnisnya, sekaligus meningkatkan MSME actors in its business activities, while increasing the
kapasitas ekonomi lokal. Berikut ini disajikan data capacity of the local economy. The following is presented
pemberdayaan UMKM dan sektor produktif yang telah data on the empowerment of MSMEs and productive
dilaksanakan dalam tiga tahun terakhir. [203-2] sectors that have been implemented in the last three years.
[203-2]
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Jenis Pembiayaan
2025 2024 2023
Financing
Investasi dan Modal Kerja/Investment and Working Capital
Outstanding UMKM
1.082.286 1.049.274 1.173.010
MSME Outstanding
Portfolio (%) 24,35% 16,23% 14,82%
Multiguna/Multipurpose
Outstanding UMKM
932.470 1.685.324 2.854.969
MSME Outstanding
Portfolio (%) 20,98% 26,06% 36,06%
Total
Outstanding 2.014.756 2.734.598 4.027.979
Portfolio (%) 45,35% 42,06% 50,59%
Kinerja Pembiayaan, Pendapatan, dan Laba Rugi
Performances of Financing, Income, Profit and Loss
Pada tahun 2025, BRI Finance berhasil mencatatkan In 2025, BRI Finance managed to record Revenue of Rp1.23
Pendapatan sebesar Rp1,23 triliun. Laba bersih yang trillion. Net income obtained reached Rp90.88 billion.
diperoleh mencapai Rp90,88 miliar. Dengan demikian, Therefore, the total financing portfolio of BRI Finance,
total portofolio pembiayaan BRI Finance yang mencakup covering Investment and Working Capital, Multipurpose
Investasi & Modal Kerja, Multiguna dan Sewa Operasi pada Financing, and Operating Lease in 2025, amounted to
tahun 2025 menjadi Rp4,44 triliun. (F.2) [203-1] Ro4.44 trillion. (F.2) [203-1]
(dalam juta rupiah, kecuali dinyatakan lain)
(in millions of rupiah, unless otherwise stated)
Segmen Bisnis/Business Segment 2025 2024 2023
Investasi & Modal Kerja/Investment & Working Capital 1.605.251 1.574.688 1.586.397
Multiguna/Multipurpose 2.812.129 4.871.145 6.330.879
Sewa Operasi/Operating Lease 25.181 56.374 44.875
Total 4.442.561 6.502.207 7.962.151
Kontribusi/Contribution 2025 2024 2023
Investasi & Modal Kerja/Investment & Working Capital 36,13% 24,22% 19,92%
Multiguna/Multipurpose 63,30% 74,92% 79,51%
Sewa Operasi/Operating Lease 0,57% 0,87% 0,56%
Total 100,00% 100,00% 100,00%
Kualitas Portfolio
Quality of Portfolio
2025 2024 2023
DPK 288.403 305.344 280.122
%DPK 6,49% 4,70% 3,52%
NPF 77.663 107.213 134.389
%NPF 1,75% 1,65% 1,69%
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Secara keseluruhan, total portofolio BRI Finance Overall, BRI Finance’s total portfolio has fluctuated, with
menunjukkan fluktuasi, dengan total portofolio pada tahun the total portfolio in 2025 amounting to Rp4.44 trillion.
2025 sebesar Rp4,44 triliun.
Pembiayaan Berkelanjutan [F.3]
Green Financing [F.3]
Dalam upaya mendorong Green Mobility sebagai strategi In an effort to encourage Green Mobility as a strategy
pengurangan emisi karbon, Kementerian Perindustrian to reduce carbon emissions, the Ministry of Industry
terus memperkuat komitmennya dalam meningkatkan continues to strengthen its commitment to increasing
penggunaan kendaraan listrik (Electric Vehicle/EV) di the use of electric vehicles (EVs) in Indonesia. In line with
Indonesia. Sejalan dengan fokus pemerintah terhadap the government’s focus on accelerating the adoption of
percepatan adopsi Kendaraan Bermotor Listrik Berbasis Battery-Based Electric Motorized Vehicles, the Nonbank
Baterai (KBLBB), sektor Industri Keuangan Nonbank Financial Industry (IKNB) sector, including financing
(IKNB), termasuk perusahaan pembiayaan, diharapkan companies, is expected to play an active role in supporting
dapat berperan aktif dalam mendukung pembiayaan the financing of these environmentally friendly vehicles.
kendaraan ramah lingkungan tersebut.
BRI Finance menjadi salah satu perusahaan pembiayaan BRI Finance is one of the financing companies that is
yang responsif terhadap kebijakan ini dengan responsive to this policy by providing special financing
menyediakan fasilitas pembiayaan khusus untuk KBLBB. facilities for KBLBB. In 2025, BRI Finance successfully
Pada tahun 2025, BRI Finance berhasil menyalurkan disbursed financing totaling Rp23.9 billion, bringing the
pembiayaan sebesar Rp23,9 miliar, sehingga total total outstanding financing for electric vehicles to Rp42.3
outstanding pembiayaan kendaraan listrik menjadi sebesar billion.
Rp42,3 miliar.
dalam juta rupiah, kecuali dinyatakan lain
EV 2025 2024 2023
Outstanding 42.316 61.929 61.408
Disbursement 23.959 39.749 65.895
Kinerja Lingkungan [XI]
Environment Performances [XI]
Sebagai bagian dari komitmen terhadap keberlanjutan, As part of its commitment to sustainability, BRI Finance
BRI Finance menetapkan aspek lingkungan sebagai salah has identified the environmental aspect as one of the
satu topik material yang penting untuk dikelola secara important material topics to be managed responsibly.
bertanggung jawab. Meskipun kegiatan operasional Although the company’s operational activities do not have
perusahaan tidak memiliki dampak langsung yang a significant direct impact on the environment, BRI Finance
signifikan terhadap lingkungan, BRI Finance menyadari is aware of the indirect contributions that arise through
kontribusi tidak langsung yang muncul melalui konsumsi energy consumption, water use, waste management,
energi, penggunaan air, pengelolaan limbah, serta emisi and carbon emissions from office activities and supply
karbon dari aktivitas kantor dan rantai pasok. Oleh karena chains. Therefore, the company is taking strategic steps to
itu, perusahaan mengambil langkah-langkah strategis minimize environmental impact through energy efficiency,
untuk meminimalkan dampak lingkungan melalui efisiensi digitalization of work processes, reduction of paper use,
energi, digitalisasi proses kerja, pengurangan penggunaan and better waste management.
kertas, dan pengelolaan limbah yang lebih baik.
Selain itu, BRI Finance mendukung upaya pelestarian In addition, BRI Finance supports environmental
lingkungan melalui kebijakan pembiayaan yang conservation efforts through financing policies that
mempertimbangkan risiko lingkungan debitur, serta consider the environmental risks of debtors, as well as
mendorong ekosistem pembiayaan yang lebih hijau encouraging a greener financing ecosystem such as electric
seperti pembiayaan kendaraan listrik dan sektor ramah vehicle financing and the environmentally friendly sector.
lingkungan. Dengan pengelolaan yang terencana, topik With planned management, the topic of environmental
material lingkungan menjadi landasan untuk memperkuat materials becomes the foundation to strengthen the
kontribusi perusahaan dalam mendukung transisi menuju company’s contribution in supporting the transition to a
ekonomi rendah karbon sekaligus menjaga keberlanjutan low-carbon economy while maintaining the company’s
jangka panjang perusahaan. long-term sustainability.
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Material Ramah Lingkungan
Eco friendly Material
Dalam operasionalnya, BRI Finance tidak memiliki In its operations, BRI Finance does not have intensive
kebutuhan material yang intensif. Namun demikian, material needs. Nevertheless, the Company remains
Perusahaan tetap berkomitmen dalam menerapkan praktik committed to implementing environmentally friendly
pemanfaatan material ramah lingkungan dalam aktivitas material utilization practices in its operational activities.
operasionalnya. Upaya ini menjadi bagian dari kontribusi This effort is part of BRI Finance’s contribution in reducing
BRI Finance dalam mengurangi dampak lingkungan environmental impact while supporting the transition to a
sekaligus mendukung transisi menuju ekonomi hijau. (F.5) green economy. (F.5)
BRI Finance memprioritaskan penggunaan material yang BRI Finance prioritizes the use of recyclable materials,
dapat didaur ulang, mengurangi pemakaian bahan sekali reduces the use of single-use materials, and replaces
pakai, dan mengganti material konvensional dengan conventional materials with more environmentally friendly
alternatif yang lebih ramah lingkungan. Beberapa inisiatif alternatives. Some of the initiatives implemented include
yang diterapkan meliputi pengurangan penggunaan kertas. reducing the use of paper.
Pada tahun 2025, biaya penggunaan kertas berhasil di By 2025, the cost of using paper has been successfully
efisiensi sebesar 77,4% dibandingkan tahun sebelumnya. streamlined by 77.4% compared to the previous year.
[301-1] [301-1]
Keterangan
2025 2024 2023
Description
Biaya Pemakaian Kertas (Rp)
30.813.600 136.474.526 193.339.900
Paper Usage Cost (Rp)
Pemanfaatan material ramah lingkungan juga dilakukan The use of environmentally friendly materials is also carried
dengan digitalisasi proses bisnis, pemilihan produk kantor out by digitizing business processes, selecting office
berbahan ramah lingkungan, serta pengelolaan limbah products made from environmentally friendly materials,
elektronik dengan melibatkan pihak ketiga berizin. BRI and managing electronic waste by involving licensed
Finance juga mendorong pekerja untuk menggunakan third parties. BRI Finance also encourages employees to
perlengkapan ramah lingkungan, seperti alat tulis berbahan use environmentally friendly equipment, such as recycled
daur ulang dan wadah makanan yang dapat digunakan stationery and reusable food containers. [301-3]
kembali. [301-3]
Melalui penerapan berbagai langkah tersebut, BRI Finance Through the implementation of these various measures,
berupaya mengoptimalkan efisiensi penggunaan material BRI Finance seeks to optimize the efficiency of material
sekaligus mengurangi jejak lingkungan operasional kantor. use while reducing the footprint of the office operational
Upaya ini mencerminkan komitmen terhadap praktik environment. This effort reflects a commitment to
keberlanjutan yang konsisten dan bertanggung jawab. consistent and responsible sustainability practices.
Energi
Energy
Kegiatan operasional BRI Finance sangat erat kaitannya BRI Finance’s operational activities are closely related to
dengan penggunaan energi, terutama listrik untuk the use of energy, especially electricity to support office
menunjang aktivitas perkantoran serta Bahan Bakar Minyak activities and Fuel Oil (BBM) for operational vehicles.
(BBM) bagi kendaraan operasional. Menyadari hal tersebut, Realizing this, the Company places optimization and
Perusahaan menempatkan optimalisasi dan efisiensi energi energy efficiency as an important part of its sustainability
sebagai bagian penting dari komitmen keberlanjutan. commitments.
BRI Finance menerapkan berbagai strategi untuk BRI Finance implements various strategies to reduce
menekan konsumsi energi, dimulai dari peningkatan energy consumption, starting from increasing the
kesadaran seluruh pekerja. Melalui sosialisasi rutin, awareness of all employees. Through regular socialization,
Perusahaan mendorong budaya hemat energi, seperti the Company encourages a culture of energy efficiency,
mematikan lampu dan pendingin udara ketika ruang such as turning off lights and air conditioning when the
kerja tidak digunakan. Langkah sederhana ini diimbangi workspace is not in use. This simple step is balanced by
dengan penerapan teknologi yang lebih efisien, termasuk the application of more efficient technology, including
penggunaan lampu LED dan pengaturan pemakaian listrik the use of LED lights and wiser management of electricity
secara lebih bijak di seluruh lingkungan kerja. consumption throughout the work environment.
Komitmen terhadap efisiensi energi semakin diperkuat The commitment to energy efficiency has been further
sejak Desember 2021, saat aktivitas bisnis Kantor Pusat strengthened since December 2021, when the business
BRI Finance beroperasi di Menara BRILiaN, Jl. Gatot activities of the BRI Finance Head Office operated
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Subroto Kav. 64, Jakarta Selatan. Gedung ini dirancang at Menara BRILiaN, Jl. Gatot Subroto Kav. 64, South
dengan konsep “Green Building” yang berkomitmen pada Jakarta. This building is designed with the concept of
keberlanjutan lingkungan. Menara BRILiaN telah meraih “Green Building” which is committed to environmental
sertifikat Greenship kategori Emas dari Green Building sustainability. BRILiaN Tower has won a Gold category
Council Indonesia, pengakuan atas penerapan standar Greenship certificate from the Green Building Council
tinggi dalam berbagai aspek, salah satunya Efisiensi Energi Indonesia, recognition for the application of high standards
dan Konservasi. in various aspects, one of which is Energy Efficiency and
Conservation.
Langkah-langkah tersebut menjadi bukti bahwa These steps are proof that BRI Finance not only runs its
BRI Finance tidak hanya menjalankan bisnis secara business responsibly, but also plays an active role in
bertanggung jawab, tetapi juga berperan aktif dalam creating a more efficient, environmentally friendly, and
menciptakan lingkungan kerja yang lebih efisien, ramah sustainable work environment.
lingkungan, dan berkelanjutan.
Energi Digunakan
Energy Usage
BRI Finance berhasil mempertahankan keseimbangan BRI Finance has managed to maintain a solid balance
yang solid antara pertumbuhan bisnis dan efisiensi between business growth and energy efficiency.
energi. Upaya pengelolaan energi yang dijalankan Consistent energy management efforts have yielded
secara konsisten telah membuahkan hasil, tercermin dari results, as evidenced by stable electricity consumption.
konsumsi listrik yang stabil. Hal ini menunjukkan bahwa This demonstrates that increased operational activity does
peningkatan aktivitas operasional tidak selalu harus diiringi not necessarily have to be accompanied by higher energy
dengan peningkatan beban energi, selama perusahaan consumption, provided that the company is able to manage
mampu mengelola sumber dayanya dengan lebih cerdas its resources more intelligently and sustainably. [302-5]
dan berkelanjutan. [302-5]
Efisiensi serupa juga berhasil dicapai pada penggunaan Similar efficiency has also been achieved in the use of
bahan bakar minyak (BBM). Melalui optimalisasi kendaraan fuel oil (BBM). Through optimizing operational vehicles,
operasional, penerapan kebiasaan berkendara hemat implementing energy-efficient driving habits, and
energi, serta penataan efektivitas mobilitas pekerja, BRI structuring the effectiveness of employee mobility, BRI
Finance berhasil menurunkan konsumsi BBM hingga 12,3% Finance has succeeded in reducing fuel consumption by
dibandingkan tahun sebelumnya. Pencapaian ini sekaligus 12,3% compared to the previous year. This achievement
menegaskan komitmen perusahaan dalam menerapkan also affirms the company’s commitment to implementing
praktik operasional yang lebih ramah lingkungan tanpa more environmentally friendly operational practices
mengurangi kualitas layanan. (F.7) [302-4] without compromising service quality. (F.7) [302-4]
Keterangan
2025 2024 2023
Description
Listrik (Rp)
1.598.447.639 1.597.834.052 2.653.988.161
Electricity
Kuantitas Pemakaian Listrik (kWh)
1.104.129 1.103.705 1.833.245
Electricity Usage Quantity (kWh)
Energi Listrik Digunakan (GJ)1
3.974,86 3.973,34 6.599,68
Electricity Energy Usage(GJ)
Biaya Pemakaian BBM (Rp)
2.288.627.561 2.611.030.330 2.223.963.198
Cost of Fuel Usage (Rp)
Jumlah Pemakaian BBM (Liter)
184.567 210.567 222.396
Total Fuel Usage (Liter)
Energi BBM Digunakan (GJ)2
6.312,18 7.201,39 7.605,95
Fuel Energy Usage (GJ)
Jumlah Energi Digunakan (GJ)
10.287,05 11.173,73 14.205,63
Total Energy Usage (GJ)
1
1 kWh = 3.6×106 J
2
1 liter bensin ≈ 34,2 MJ/liter
• 1 kWh = 3.6×106 J
• 1 liter bensin ≈ 34,2 MJ/liter
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Keseimbangan Kinerja Perusahaan Terhadap Penggunaan Energi untuk Kegiatan Operasional
Company Performance Balance Against Energy Use for Operational Activities
Penggunaan Energi per Pekerja
Energy Usage per Employee dalam satuan Gigajoule (GJ)/in Gigajoule (GJ)
Keterangan
2025 2024 2023
Description
BBM
5.79 6.42 5.45
Fuel
Listrik
3.65 3.54 4.73
Electric
Total Energi per Pekerja
9.44 9.96 10.18
Total Energy per Employee
Penggunaan Energi per Akun
Energy Usage per Account dalam satuan Gigajoule (GJ)/in Gigajoule (GJ)
Keterangan
2025 2024 2023
Description
BBM
0.13 0.14 0.13
Fuel
Listrik
0.08 0.07 0.11
Electric
Total Energi per Akun
0.21 0.21 0.24
Total Energy per Account
Energi terhadap Beban Operasional
Energy to Operating Expenses dalam satuan Gigajoule/rupiah (GJ/Rp)/in Gigajoule/rupiah (GJ/Rp)
Keterangan
2025 2024 2023
Description
BBM
0.000006 0.000006 0.000007
Fuel
Listrik
0.000004 0.000003 0.000006
Electric
Total Energi terhadap Beban Operasional
0.000010 0.000009 0.000013
Total Energy to Operating Expenses
Energi terhadap Pendapatan Operasional
Energy to Operating Income dalam satuan Gigajoule/rupiah (GJ/Rp)/in Gigajoule/rupiah (GJ/Rp)
Keterangan
2025 2024 2023
Description
BBM
0.000365 0.000362 0.000447
Fuel
Listrik
0.000003 0.000003 0.000006
Electric
Total Energi terhadap Pendapatan Operasional
0.000009 0.000008 0.000012
Total Energy to Operating Income
Energi terhadap Outstanding
Energy to Outstanding dalam satuan Gigajoule/rupiah (GJ/Rp)/in Gigajoule/rupiah (GJ/Rp)
Keterangan
2025 2024 2023
Description
BBM
0.000001 0.000001 0.000001
Fuel
Listrik
0.000001 0.000001 0.000001
Electric
Total Energi terhadap Outstanding
0.000002 0.000002 0.000002
Total Energy to Outstanding
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Pada tahun 2025, total konsumsi listrik tercatat sebesar By 2025, total electricity consumption will be recorded
1.104.129 kWh dengan biaya listrik sekitar Rp1,6 miliar. at 1,104,129 kWh with electricity cost of around Rp1.6
Energi listrik yang digunakan pada 2025 setara dengan Billion. The electrical energy used in 2025 is equivalent to
3.974,86 GJ, dihitung dengan konversi dari kilowatt jam 3.974,86 GJ, calculated by converting from kilowatt hours
ke gigajoule menggunakan faktor konversi 1 kWh = 3,6 MJ. to gigajoules using a conversion factor of 1 kWh = 3.6 MJ.
(E-03) [302-1] (E-03) [302-1]
Selain listrik, penggunaan bahan bakar minyak (BBM) In addition to electricity, the use of fuel oil (BBM) is also
juga cukup signifikan, dengan total pemakaian mencapai quite significant, with total consumption reaching 184,567
184.567 liter dan biaya sebesar Rp2,3 miliar. Energi yang liters and cost of Rp2.3 Billion. The energy produced
dihasilkan dari konsumsi BBM ini diperkirakan sebesar from fuel consumption is estimated to be 6,312.18 GJ,
6.312,18 GJ, menggunakan nilai kalori rata-rata bensin using the average calorific value of gasoline as ≈ 34,2 MJ/
sebesar ≈ 34,2 MJ/liter. [302-2] liter. [302-2]
Dengan demikian, total energi yang digunakan pada Thus, the total energy used in 2025 from the combination
tahun 2025 dari kombinasi listrik dan BBM adalah sekitar of electricity and fuel is about 10.287,05 GJ.
10.287,05 GJ.
Selama periode 2023–2025, kinerja penggunaan energi During the 2023–2025 period, BRI Finance's overall energy
BRI Finance secara umum menunjukkan tren peningkatan use performance shows a trend of increasing efficiency,
efisiensi, khususnya pada aspek operasional internal. especially in the internal operational aspect. This is
Hal ini tercermin dari penurunan penggunaan energi per reflected in a decrease in energy use per employee by 7%
employee sebesar 7% serta per account sebesar 13%. and per account by 13%. This decline was mainly driven by
Penurunan ini terutama didorong oleh efisiensi konsumsi electricity consumption efficiency, although fuel use on
listrik, meskipun penggunaan BBM pada beberapa several indicators is still increasing.
indikator masih mengalami peningkatan.
Lebih lanjut, rasio energi terhadap beban operasional dan Furthermore, the ratio of energy to operating expenses and
pendapatan operasional juga menunjukkan perbaikan operating income also showed significant improvements,
yang signifikan, masing-masing menurun sebesar decreasing by 28% and 26%, respectively, compared
28% dan 26% dibandingkan tahun 2023. Kondisi ini to 2023. This condition indicates that BRI Finance is
mengindikasikan bahwa BRI Finance semakin mampu increasingly able to manage energy use more productively
mengelola penggunaan energi secara lebih produktif in supporting operational activities and revenue
dalam mendukung kegiatan operasional dan penciptaan generation. [302-3]
pendapatan. [302-3]
Secara keseluruhan, hasil tersebut menunjukkan bahwa BRI Overall, the results show that BRI Finance has succeeded
Finance telah berhasil meningkatkan efisiensi energi pada in improving energy efficiency in internal operational
kegiatan operasional internal, namun masih menghadapi activities, but still faces challenges in managing energy
tantangan dalam mengelola intensitas energi pada aktivitas intensity in business activities that continue to grow.
bisnis yang terus berkembang. Ke depan, BRI Finance perlu In the future, BRI Finance needs to strengthen more
memperkuat upaya efisiensi energi yang lebih terintegrasi, integrated energy efficiency efforts, including optimizing
termasuk optimalisasi penggunaan energi pada kegiatan energy use in financing activities, increasing the use of
pembiayaan, peningkatan pemanfaatan teknologi digital, digital technology, and reducing dependence on fuel to
serta pengurangan ketergantungan terhadap BBM guna support the implementation of sustainable finance more
mendukung implementasi keuangan berkelanjutan secara comprehensively. (F.6)
lebih menyeluruh. (F.6)
Pemanfaatan Air
Water Usage
BRI Finance menyadari bahwa ketersediaan air bersih BRI Finance realizes that the availability of clean water is an
merupakan sumber daya yang semakin terbatas dan harus increasingly limited resource and must be managed wisely.
dikelola dengan bijak. Berangkat dari kesadaran tersebut, Departing from this awareness, the company implements
BRI Finance menerapkan berbagai kebijakan penghematan various water saving policies as part of its sustainability
air sebagai bagian dari komitmen keberlanjutannya. Salah commitment. One of the real steps is the installation
satu langkah nyata adalah pemasangan keran air otomatis of automatic water taps at the Head Office, which
di Kantor Pusat, yang membantu mengurangi pemborosan helps reduce waste and ensures that water use remains
dan memastikan penggunaan air tetap efisien. Selain efficient. In addition, all Work Units are encouraged to
itu, seluruh Unit Kerja didorong untuk menerapkan implement water-saving behaviors in daily activities, so
perilaku hemat air dalam aktivitas sehari-hari, sehingga that conservation efforts can run consistently across all
upaya konservasi dapat berjalan konsisten di seluruh lini operational lines. (F.8) [303-1]
operasional. (F.8) [303-1]
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Komitmen ini semakin diperkuat melalui penggunaan This commitment is further strengthened through the use
fasilitas Kantor Pusat yang saat ini beroperasi di Menara of the Head Office facilities that are currently operating
BRILiaN, gedung yang telah meraih sertifikat Greenship at the BRILiaN Tower—a building that has won the Gold
kategori Emas dari Green Building Council Indonesia. category Greenship certificate from the Green Building
Sertifikasi ini menilai berbagai aspek keberlanjutan, Council Indonesia. This certification assesses various
termasuk efektivitas strategi konservasi air. Dengan aspects of sustainability, including the effectiveness of
standar bangunan hijau tersebut, BRI Finance memastikan water conservation strategies. With these green building
bahwa setiap tetes air dimanfaatkan secara optimal dan standards, BRI Finance ensures that every drop of water is
bertanggung jawab. [303-2] used optimally and responsibly. [303-2]
BRI Finance tidak melakukan pengambilan air langsung Water needs in the office environment include various
dari sumber alam seperti sungai, sumur tanah, danau, facilities—ranging from toilets, prayer rooms, pantry,
atau badan air sensitif lainnya. Seluruh kebutuhan air to other supporting facilities. The use of water for these
dipenuhi melalui sistem air bersih dari pengelola gedung. facilities reflects the company’s commitment to creating a
Untuk memastikan efisiensi dan transparansi, perusahaan comfortable, clean, and healthy working environment for
mencatat konsumsi air secara berkala. Data kuantitatif employees and visitors alike. Through adequate budget
tahunan disajikan dalam tabel laporan keberlanjutan, dan allocation and proper management, BRI Finance continues
menjadi dasar untuk mengevaluasi upaya penghematan di to strive to maintain service quality while optimizing water
setiap unit kerja. [303-3] use efficiency as a tangible manifestation of concern for
environmental sustainability. [303-3]
Kegiatan BRI Finance tidak menghasilkan efluen industri BRI Finance’s activities do not produce industrial effluent
atau air limbah berbahaya. Seluruh air limbah domestik or hazardous wastewater. All domestic wastewater
yang dihasilkan dari kegiatan sanitasi dialirkan ke sistem produced from sanitation activities is channeled into
pengelolaan limbah gedung sesuai standar lingkungan the building waste management system according
yang berlaku. Pengelola gedung bertanggung jawab to applicable environmental standards. The building
terhadap proses pengolahan sebelum dilepas ke jaringan manager is responsible for the processing process before
kota, sehingga BRI Finance memastikan bahwa limbah cair it is released to the city network, so BRI Finance ensures
tidak memberikan dampak negatif terhadap lingkungan. that liquid waste does not have a negative impact on the
[303-4] environment. [303-4]
Konsumsi Air (E-04) [303-5]
Water Consumption (E-04) [303-5]
Keterangan
2025 2024 2023
Description
Air (Rp)
318.577.609 312.712.522 290.091.381
Water
Dampak Lingkungan & Pengelolaan
Environmental Impact & Handling
Sebagai perusahaan berbasis layanan, BRI Finance As a service-based company, BRI Finance has a relatively
memiliki dampak lingkungan yang relatif rendah dan low environmental impact and does not operate in
tidak beroperasi di kawasan konservasi maupun area conservation areas or areas with high biodiversity. All
dengan keanekaragaman hayati tinggi. Seluruh kantor offices are located in commercial areas so they do not
berlokasi di area komersial sehingga tidak menimbulkan cause disruption to sensitive ecosystems. Despite this,
gangguan terhadap ekosistem sensitif. Meskipun demikian, the Company continues to take a role in supporting
Perusahaan tetap mengambil peran dalam mendukung environmental conservation through social programs that
pelestarian lingkungan melalui program sosial yang involve local communities.
melibatkan komunitas lokal.
Kegiatan operasional BRI Finance menghasilkan limbah BRI Finance’s operational activities produce a limited
dalam jumlah terbatas, terutama limbah kertas, sampah amount of waste, especially paper waste, domestic waste,
domestik, serta limbah elektronik dari perangkat and electronic waste from technological devices. The
teknologi. Air limbah yang dihasilkan hanya berupa efluen wastewater produced is only in the form of domestic
domestik dari kegiatan perkantoran. Pengelolaan limbah effluent from office activities. Waste management is
dilakukan secara bertanggung jawab melalui pemilahan carried out responsibly through sorting from the source,
sejak sumber, digitalisasi proses kerja untuk mengurangi digitizing work processes to reduce paper use, and handing
penggunaan kertas, serta penyerahan limbah elektronik over electronic waste to licensed third parties. Meanwhile,
kepada pihak ketiga berizin. Sementara itu, pengelolaan effluent management follows environmental procedures
efluen mengikuti prosedur lingkungan yang diterapkan implemented by building managers before entering the
oleh pengelola gedung sebelum masuk ke sistem jaringan city’s network system. [306-1, 306-2, 306-3]
kota. [306-1, 306-2, 306-3]
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Selama periode pelaporan, tidak terdapat insiden During the reporting period, there were no incidents
tumpahan material berbahaya maupun pengaduan of hazardous material spills or complaints related to
terkait isu lingkungan hidup, mengingat operasional BRI environmental issues, considering that BRI Finance’s
Finance tidak melibatkan penggunaan bahan berpotensi operations do not involve the use of potentially hazardous
bahaya. Mekanisme pelaporan keluhan tetap tersedia bagi materials. A grievance reporting mechanism remains
pemangku kepentingan, dan Perusahaan berkomitmen available to stakeholders, and the Company is committed
untuk menindaklanjuti setiap laporan secara transparan to following up on each report in a transparent and
dan sesuai prosedur. Dengan manajemen ini, BRI procedural manner. With this management, BRI Finance
Finance memastikan bahwa operasional bisnis berjalan ensures that business operations run efficiently, safely, and
efisien, aman, dan sejalan dengan prinsip keberlanjutan in line with the principles of environmental sustainability.
lingkungan. (F.9, F.10, F.13, F.14,F.15,F.16) (E-05) (F.9, F.10, F.13, F.14,F.15,F.16) (E-05)
Emisi
Emission
BRI Finance berkomitmen untuk mengelola dan menekan BRI Finance is committed to managing and reducing
emisi yang timbul dari kegiatan operasional. Sumber utama emissions arising from operational activities. The main
emisi berasal dari penggunaan energi listrik di perkantoran source of emissions comes from the use of electrical
serta konsumsi bahan bakar kendaraan operasional. energy in the office as well as the fuel consumption of
operational vehicles.
Melalui berbagai upaya efisiensi, seperti penghematan Through various efficiency efforts, such as saving
listrik, optimalisasi penggunaan kendaraan, dan penerapan electricity, optimizing vehicle use, and implementing more
praktik kerja yang lebih ramah lingkungan, BRI Finance environmentally friendly work practices, BRI Finance
terus berupaya mengurangi jejak karbonnya. Langkah continues to strive to reduce its carbon footprint. This step
ini merupakan bagian dari komitmen Perusahaan untuk is part of the Company’s commitment to run sustainable
menjalankan operasional yang berkelanjutan sekaligus operations while supporting national efforts to reduce
mendukung upaya nasional dalam mengurangi emisi gas greenhouse gas emissions. (F.12) (E-01) (E-07)
rumah kaca. (F.12) (E-01) (E-07)
Emisi Dihasilkan
Emission Produced
Energi dan Emisi
Energy and Emission
1. Data Aktivitas: Listrik 2023-
2025 2024 2023 delta yoy
Activity Data: Electricity 2025
Biaya Pemakaian Listrik (Rp)
Electricity Consumption 1.598.447.639 1.597.834.052 2.653.988.161 613.587 0,04% -40%
Cost (Rp)
Kuantitas Pemakaian Listrik
(kWh)
1.104.129,00 1.103.705,00 1.833.245,00 424 0,04% -40%
Electricity Consumption
Quantity (kWh)
Energi Pemakaian Listrik
(GJ)
3.975 3.973 6.600 2 0,04% -40%
Electricity Consumption
Energy (GJ)
Emisi Penggunaan Listrik
(kgCO2e/Kwh)
938.510 938.149 1.998,237 360 0,04% -53%
Electricity Consumption
Emissions (kgCO2e/kWh)
2. Data Aktivitas: BBM 2023-
2025 2024 2023 delta yoy
Activity Data: Fuel 2025
Biaya Pemakaian BBM (Rp)
2.288.627.561 2.611.030.330 2.223.963.198 -322.402.769 -12% 3%
Fuel Consumption Cost (Rp)
Kuantitas Pemakaian BBM
(L)
184.567 210.567 222,396 -26.000 -12% -17%
Fuel Consumption Quantity
(L)
Energi Pemakaian BBM (GJ)
Fuel Consumption Energy 6.312,18 7.201,39 7,605.95 -889 -12% -17%
(GJ)
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Energi dan Emisi
Energy and Emission
Emisi Penggunaan BBM
(kgCO2e/L)
426.349 494.832 533.751 -68.483 -14% -20%
Fuel Consumption Emissions
(kgCO2e/L)
Jumlah Penggunaan Energi
Total (GJ)
10.287,05 11.174,73 14.205,63 -888 -7,94% -28%
Total Energy Consumption
(GJ)
Jumlah Emisi Total
(kgCO2e) 1.364.859 1.432.982 2.531.988 -68.123 -4,75% -46%
Total Emissions (kgCO2e)
Keseimbangan Kinerja Perusahaan terhadap Emisi yang Dihasilkan dari Kegiatan Operasional
Company Performance Balance Table Against Emissions Generated from Operational Activities
a. Emisi per Pekerja (kgCO2e)
2025 2024 2023 yoy 2023-2025
Emission per Employee (kgCO2e)
Scope 1 391 441 382 -11% 2%
Scope 2 861 836 1.431 3% -40%
Total Emisi per Pekerja (kgCO2e)
1.252 1.277 1.814 -2% -31%
Total Emission per Employee (kgCO2e)
b. Emisi per Akun (kgCO2e)
2025 2024 2023 yoy 2023-2025
Emission per Account (kgCO2e)
Scope 1 8,65 9,3 9,07 -8% -5%
Scope 2 19,04 17,64 33,94 7% -44%
Total Emisi per Akun (kgCO2e)
27,69 26,94 43,01 2% -36%
Total Emission per Account (kgCO2e)
c. Emisi per Beban Operasional (gCO2e/Rp)
2025 2024 2023 yoy 2023-2025
Emissions per Operating Expenses (gCO2e/Rp)
Scope 1 0,00039 0,00039 0,00049 -1% -21%
Scope 2 0,00086 0,00074 0,00184 16% -53%
Total Emisi per Beban Operasional (gCO2e/Rp)
0,00125 0,00113 0,00233 10% -46%
Total Emission per Operating Expenses (gCO2e/Rp)
d. Emisi terhadap Pendapatan Operasional (gCO2e/Rp)
2025 2024 2023 yoy 2023-2025
Emissions against Operating Revenue (gCO2e/Rp)
Scope 1 0,00037 0,00036 0,00045 1% -18%
Scope 2 0,00080 0,00069 0,00167 17% -52%
Total Emisi terhadap Pendapatan Operasional (gCO2e/Rp)
0,00117 0,00105 0,00212 11% -45%
Total Emission against Operating Revenue (gCO2e/Rp)
e. Emisi terhadap Outstanding (gCO2e/Rp)
2025 2024 2023 yoy 2023-2025
Emissions against Outstanding (gCO2e/Rp)
Scope 1 0,00010 0,00008 0,00007 26% 43%
Scope 2 0,00021 0,00015 0,00025 46% -16%
Total Emisi terhadap Outstanding (gCO2e/Rp)
0,00031 0,00022 0.,00032 39% -3%
Total Emission against Outstanding (gCO2e/Rp)
f. Emisi terhadap Disbursement Pembiayaan (gCO2e/Rp)
2025 2024 2023 yoy 2023-2025
Emissions against Financing Disbursement (gCO2e/Rp)
Scope 1 0,00016 0,00015 0,0001 7% 69%
Scope 2 0,00036 0,00029 0,00036 24% 0%
Total Emisi terhadap Disbursement Pembiayaan (gCO2e/
Rp) 0,00053 0,00044 0,00046 18% 14%
Total Emission against Financing Disbursement (gCO2e/Rp)
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Pada tahun 2025, konsumsi energi BRI Finance terdiri dari By 2025, BRI Finance’s energy consumption consists
pemakaian listrik sebesar 1.104.129 kWh dan konsumsi of electricity consumption of 1.104.129 kWh and fuel
BBM sebesar 184.567 liter. Berdasarkan faktor emisi listrik consumption amounting to 184,567 liters. Based on the
nasional sebesar 0,82 tonCO₂/MWh, total emisi listrik yang national electricity emission factor of 0.82 tonCO₂/MWh,
dihasilkan mencapai 938,51 tonCO₂. [305-1] the total electricity emissions produced reached 938,51
tonCO₂. [305-1]
Sementara itu, penggunaan BBM menghasilkan emisi Meanwhile, the use of fuel produces emissions around
sekitar 426,35 tonCO₂, dihitung menggunakan faktor 426.35 tonsCO₂, calculated using a gasoline emission factor
emisi bensin sebesar 2,31 kg CO₂ per liter sesuai pedoman of 2.31 kg CO₂ per liter according to IPCC guidelines. Thus,
IPCC. Dengan demikian, total emisi yang dihasilkan dari the total emissions generated from all energy consumption
seluruh konsumsi energi pada tahun 2025 sebesar 1.364,86 by 2025 will be 1,364.86 tonsCO₂. [305-2]
tonCO₂. [305-2]
Dari sisi kinerja ekonomi, total pendapatan BRI Finance In terms of economic performance, BRI Finance’s total
pada tahun 2025 tercatat sebesar Rp1.232 miliar. Jika revenue in 2025 is recorded at Rp1,232 billion. When
dibandingkan dengan total emisi yang dihasilkan, intensitas compared to the total emissions produced, the Company’s
emisi Perusahaan berada pada level 1,108 tonCO₂/Rp emission intensity is at the level of 1.108 tonCO₂/Rp
miliar pendapatan. Nilai ini mencerminkan tingkat efisiensi billion in revenue. This value reflects the level of emission
emisi BRI Finance dalam menghasilkan output ekonomi. efficiency of BRI Finance in generating economic output.
(F.11) (E-02) [305-4] [305-5] (F.11) (E-02) [305-4] [305-5]
Secara keseluruhan, kinerja emisi tahun 2025 menunjukkan Overall, emissions performance in 2025 shows a relatively
tingkat penggunaan energi yang relatif moderat dengan moderate level of energy use with the largest proportion
proporsi emisi terbesar masih berasal dari konsumsi of emissions still coming from electricity consumption.
listrik. Penurunan intensitas emisi dibandingkan tahun The decrease in emission intensity compared to the
sebelumnya menunjukkan adanya peningkatan efisiensi previous year indicates an increase in energy efficiency in
energi dalam operasi. operations.
Komitmen Net Zero Emission
Net Zero Emission Commitment
BRI Finance menegaskan komitmennya untuk mendukung BRI Finance affirms its commitment to supporting the
agenda nasional dan global dalam menghadapi perubahan national and global agenda in dealing with climate change
iklim melalui upaya transisi menuju Net Zero Emission. through transition efforts towards Net Zero Emission. As
Sebagai bagian dari Grup BRI dan sektor jasa keuangan part of the BRI Group and the financial services sector
yang memiliki peran strategis dalam pembiayaan, BRI that has a strategic role in financing, BRI Finance seeks to
Finance berupaya mengurangi jejak karbon operasional reduce its operational carbon footprint while encouraging
sekaligus mendorong ekosistem pembiayaan yang lebih a greener financing ecosystem. (E-06)
hijau. (E-06)
Komitmen ini mencerminkan tanggung jawab perusahaan This commitment reflects the company’s responsibility
dalam menjaga kualitas lingkungan serta mendukung in maintaining environmental quality and supporting
program-program pemerintah yang berfokus pada government programs that focus on sustainability through
keberlanjutan melalui green campaign dan pengukuran green campaigns and emissions measurement, including:
emisi, antara lain mencakup:
1. Kampanye hemat energi untuk mengurangi emisi. 1. Energy saving campaign to reduce emissions.
2. Gerakan penggunaan air secara bijak. 2. Movement for wise water use.
3. Waste Management Campaign. 3. Waste Management Campaign.
4. Eco Friendly Product Campaign. 4. Eco Friendly Product Campaign.
5. Paperless Campaign and Digitalization Perusahaan 5. Paperless Campaign and Digitalization The company
melakukan penyempurnaan Aplikasi Sistem Informasi has improved the Repository Information System
Repository (SIREPO) guna memungkinkan pengguna Application (SIREPO) to enable users to access
untuk dapat mengakses kebijakan secara digital serta policies digitally and developed the Digital Office (DIO)
pengembangan aplikasi Digital Office (DIO) yang application, which can be used to request document
di dalamnya dapat melakukan request pembuatan creation, review, and approval of provisions.
dokumen, review, hingga persetujuan ketentuan.
6. Penggunaan Transportasi ramah lingkungan. 6. Use of environmentally friendly transportation.
7. Pengukuran emisi scope 1 dan 2. 7. Measurement of scope 1 and 2 emissions.
8. Inventaris data menuju perhitungan emisi scope 3. 8. Data inventory for scope 3 emissions calculation.
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Finance
Kinerja Sosial
Social Performances
Aspek sosial menjadi salah satu pilar utama strategi The social aspect is one of the main pillars of BRI Finance's
keberlanjutan BRI Finance, yang diwujudkan melalui sustainability strategy, which is realized through improving
peningkatan kesejahteraan pekerja, perlindungan employee welfare, consumer protection, and making a real
konsumen, dan kontribusi nyata bagi masyarakat. contribution to society. The company ensures a fair, safe,
Perusahaan memastikan lingkungan kerja yang adil, and inclusive work environment through a policy of non-
aman, dan inklusif melalui kebijakan non-diskriminasi dan discrimination and competency development.
pengembangan kompetensi.
BRI Finance juga menjunjung tinggi keamanan data serta Finance also upholds data security and service
transparansi layanan untuk melindungi hak pelanggan. transparency to protect customer rights. In addition,
Selain itu, komitmen sosial perusahaan diwujudkan corporate social commitments are realized through CSR
melalui program TJSL, seperti pemberdayaan UMKM, programs, such as MSME empowerment, financial literacy,
literasi keuangan, dan inisiatif komunitas yang mendukung and community initiatives that support the local economy.
ekonomi lokal. Dengan berbagai upaya ini, BRI Finance With these various efforts, BRI Finance seeks to create a
berupaya menciptakan dampak sosial yang positif dan positive and sustainable.
berkelanjutan bagi seluruh pemangku kepentingan.
BRI Finance memperhatikan isu-isu sosial yang terjadi BRI Finance pays attention to social issues that occur in its
di lingkungan sekitarnya, antara lain perlindungan surrounding environment, including protection of workers,
terhadap tenaga kerja, masyarakat sekitar, dan pemangku the surrounding community, and other stakeholders in
kepentingan lainnya agar tercipta keselarasan antara aspek order to create harmony between environmental and social
lingkungan dan aspek sosial. Prinsip utama yang dilakukan aspects. The main principles implemented by the company
perusahaan dijelaskan sebagai berikut. are explained as follows.
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Aspek Sosial Prinsip Umum
Social Aspect General Principles
Perlindungan dan Penghormatan Perusahaan memiliki kebijakan atau pedoman yang menjunjung tinggi hak asasi
Hak Asasi Manusia. manusia di lingkungan kerja.
Protection and Respect for Human The company has policies or guidelines that uphold human rights in the
Rights. workplace.
Ketenagakerjaan mencakup Mendorong hak-hak pekerja dan larangan kerja paksa, termasuk namun tidak
pekerjaan layak, pencegahan kerja terbatas pada eksploitasi, perdagangan manusia, kekerasan dan penganiayaan;
paksa, perlindungan terhadap perlindungan terhadap pekerja perempuan dan anak; dan memiliki program
pekerja perempuan dan anak, pengembangan SDM (pelatihan, peningkatan skill, dll).
serta pengembangan sumber daya Promoting workers' rights and prohibiting forced labor, including but not limited
manusia. to exploitation, human trafficking, violence, and abuse; protecting female and
Employment covers decent child workers; and having human resource development programs (training, skill
work, prevention of forced labor, enhancement, etc.).
protection of women and child
Perusahaan menerapkan praktik untuk menjaga kesehatan dan keselamatan
workers, and human resource
kerja.
development.
The company implements practices to maintain occupational health and safety.
Perusahaan memberikan kesempatan kerja tanpa diskriminasi.
The company provides employment opportunities without discrimination.
Perusahaan memberikan perlindungan terhadap pekerja perempuan dan tidak
mempekerjakan anak di bawah umur.
The company provides protection for female workers and does not employ
minors.
Perusahaan memiliki kebijakan yang jelas dan transparan yang memuat langkah-
langkah yang diambil untuk mencegah dan menghapuskan segala bentuk
eksploitasi, perdagangan manusia, kekerasan dan pelecehan di seluruh aktivitas
rantai pasokannya.
The company has a clear and transparent policy that outlines the steps taken to
prevent and eliminate all forms of exploitation, human trafficking, violence, and
abuse throughout its supply chain activities.
Perusahaan memberikan upah yang layak.
The company provides fair wages.
Perusahaan memiliki kebijakan yang melindungi hak pekerja (jaminan sosial,
kesehatan, hak untuk masuk, istirahat dan cuti).
The company has policies that protect workers' rights (social security, health,
right to join unions, rest periods, and leave).
Perusahaan memberikan perlakuan yang layak bagi pekerja.
The company treats its employees fairly.
Perusahaan memiliki program pengembangan SDM (pelatihan, peningkatan skill,
dll).
The company has a human resource development program (training, skills
improvement, etc.).
Dampak terhadap masyarakat yang Pengelolaan dampak terkait investasi terhadap masyarakat/komunitas yang
tinggal dekat dengan investasi, tinggal di daerah berisiko dengan mendorong langkah-langkah inklusif dan
mencakup penciptaan lapangan terarah untuk mengurangi dampak investasi pada populasi rentan serta
kerja, upaya dalam mengurangi meningkatkan pertumbuhan ekonomi inklusif.
kemiskinan (poverty alleviation), Managing the impact of investments on communities living in high-risk areas by
dan pertumbuhan ekonomi. promoting inclusive and targeted measures to reduce the impact of investments
The impact on communities living on vulnerable populations and enhance inclusive economic growth.
near the investment includes job
Perusahaan telah melakukan PADIATAPA (Persetujuan atas dasar informasi di
creation, poverty alleviation, and
awal tanpa paksaan).
economic growth.
The company has conducted PADIATAPA (consent based on initial information
without coercion).
Perusahaan memberikan kesempatan lapangan kerja kepada masyarakat sekitar.
The company provides employment opportunities to the surrounding
community.
Perusahaan memiliki program pemberdayaan masyarakat dan lingkungan di
sekitar proyek investasi.
The company has community and environmental empowerment programs
around the investment project.
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Sumber Daya Manusia Berkelanjutan
Sustainable Human Resource
BRI Finance terus menghadirkan berbagai produk dan BRI Finance continues to present a variety of innovative
jasa pembiayaan yang inovatif untuk menjawab kebutuhan financing products and services to answer the increasingly
konsumen yang semakin beragam. Agar layanan tersebut diverse needs of consumers. In order for these services
dapat diberikan secara optimal, Perusahaan menempatkan to be provided optimally, the Company places Human
pengelolaan Sumber Daya Manusia sebagai fondasi utama. Resource management as the main foundation. Through
Melalui pelatihan berkelanjutan, penguatan kompetensi, continuous training, competency strengthening, and
dan pembinaan etika pelayanan, BRI Finance memastikan service ethics coaching, BRI Finance ensures that every
setiap Pekerja memahami karakteristik produk dan mampu employee understands the characteristics of the product
memberikan pendampingan yang tepat kepada konsumen. and is able to provide the right assistance to consumers.
Kolaborasi antara kualitas produk dan profesionalisme This collaboration between product quality and Human
Sumber Daya Manusia inilah yang mendorong terciptanya Resource professionalism is what drives the creation of a
pengalaman layanan yang unggul, terpercaya, dan selaras superior, reliable, and aligned service experience with the
dengan nilai perusahaan. company’s values.
Pengungkapan Penerapan Hak Asasi Manusia
Disclosure Human Rights Implementation
BRI Finance melaksanakan penilaian risiko terkait Hak Asasi BRI Finance carries out risk assessments related to Human
Manusia (HAM) sebagai bagian integral dari penerapan Rights (HAM) as an integral part of the implementation
tata kelola perusahaan yang baik serta manajemen risiko. of good corporate governance and risk management. All
Seluruh unit operasional, baik kantor pusat maupun kantor operational units, both head offices and branch offices,
cabang, berlokasi di wilayah perkotaan dan dinilai tidak are located in urban areas and are considered not to have
memiliki tingkat risiko tinggi terhadap potensi pelanggaran a high level of risk of potential human rights violations.
HAM. Penilaian dilakukan secara berkala melalui evaluasi Assessments are carried out periodically through internal
internal, peninjauan kebijakan ketenagakerjaan, serta evaluations, labor policy reviews, and monitoring of partner
pemantauan atas praktik mitra yang berkaitan dengan practices related to the Company’s activities. [412-1]
aktivitas Perusahaan. [412-1]
BRI Finance provides human rights education to employees
BRI Finance memberikan edukasi HAM kepada Pekerja through training on code of ethics, business ethics, anti-
melalui pelatihan kode etik, etika bisnis, anti-diskriminasi, discrimination, and corporate governance modules. This
serta modul tata kelola perusahaan. Pelatihan ini mencakup training includes an understanding of the basic principles of
pemahaman mengenai prinsip-prinsip dasar HAM dalam human rights in the context of employment, protection of
konteks ketenagakerjaan, perlindungan data pribadi, personal data, anti-violence, fair treatment in employment
anti-kekerasan, perlakuan adil dalam hubungan kerja, relations, and the obligation to respect the dignity of each
serta kewajiban menghormati martabat setiap individu. individual. Training is provided periodically, both through
Pelatihan diberikan secara berkala, baik melalui sesi tatap face-to-face sessions, e-learning, and policy socialization in
muka, e-learning, maupun sosialisasi kebijakan dalam rapat internal meetings.
internal.
In addition, all employees are required to sign and comply
Selain itu, seluruh Pekerja diwajibkan menandatangani with the Code of Conduct which includes the company’s
dan mematuhi Pedoman Perilaku (Code of Conduct) yang commitment to human rights and ethical standards
mencakup komitmen perusahaan terhadap HAM dan that must be carried out in every business activity.
standar etika yang harus dijalankan dalam setiap aktivitas (S-09) [412-2]
bisnis. (S-09) [412-2]
BRI Finance implements a due diligence process for
BRI Finance menerapkan proses due diligence terhadap partners to ensure that all parties involved in the supply
mitra kerja untuk memastikan bahwa seluruh pihak yang chain comply with human rights standards. Third parties
terlibat dalam rantai pasok mematuhi standar HAM. evaluations include a review of child labor risks, forced
Evaluasi pihak ketiga mencakup peninjauan terhadap risiko labor, inhumane working conditions, discrimination,
pekerja anak, kerja paksa, kondisi kerja tidak manusiawi, occupational safety, and compliance with labor laws. The
diskriminasi, keselamatan kerja, serta kepatuhan terhadap cooperation contract with the partners includes a human
undang-undang ketenagakerjaan. Kontrak kerja sama rights compliance clause and a mechanism for termination
dengan mitra mencantumkan klausul kepatuhan terhadap of cooperation if violations are found.
HAM dan mekanisme penghentian kerja sama apabila
ditemukan pelanggaran.
Selama periode pelaporan, evaluasi terhadap mitra During the reporting period, evaluations of partners
tidak menemukan risiko signifikan terkait pelanggaran did not find significant risks related to human rights
HAM. [412-3] violations. [412-3]
Sepanjang periode pelaporan, BRI Finance tidak menerima Throughout the reporting period, BRI Finance did not
laporan maupun menemukan insiden pelanggaran HAM, receive reports or find incidents of human rights violations,
baik terkait pekerja, pelanggan, masyarakat, maupun mitra either related to employees, customers, the community,
kerja. Ketiadaan insiden ini mencerminkan efektivitas or partner. The absence of these incidents reflects
kebijakan dan pengelolaan risiko HAM yang diterapkan the effectiveness of the Company’s human rights risk
Perusahaan. (S-07) management policies and policies. (S-07)
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Rekrutmen
Recruitment
Pada 2025, BRI Finance melaksanakan proses rekrutmen In 2025, BRI Finance implemented a structured recruitment
secara terstruktur untuk memenuhi kebutuhan tenaga process to meet its workforce needs in line with business
kerja yang selaras dengan kebutuhan dan peningkatan requirements and service quality improvements.
kualitas layanan. Sepanjang tahun pelaporan, BRI Finance Throughout the reporting year, BRI Finance recruited 226
telah melakukan rekrutmen Pekerja baru dengan status new contract employees.
kontrak sebanyak 226 pekerja.
Proses rekrutmen yang dilakukan mencakup 6 tahap, The recruitment process consisted of 6 stages, ranging
mulai dari seleksi administrasi, tes kompetensi, hingga from administrative screening and competency tests
wawancara akhir. Melalui rangkaian proses ini, BRI Finance to final interviews. Through this series of processes,
akhirnya menerima 226 pekerja baru untuk mengisi posisi BRI Finance ultimately hired 226 new employees to fill
strategis, operasional, maupun posisi pendukung lainnya. strategic, operational, and other support positions. The
Rasio penerimaan tercatat sebesar 26%, menunjukkan acceptance rate stood at 26%, reflecting the Company’s
seleksi yang ketat dan fokus Perusahaan dalam rigorous selection process and focus on securing high-
memperoleh talenta yang berkualitas. [401-1] quality talent. [401-1]
Rekrutmen yang didukung data ini menjadi dasar bagi BRI This data-driven recruitment serves as the foundation
Finance dalam memastikan pemenuhan kebutuhan SDM for BRI Finance to ensure the fulfillment of appropriate,
yang tepat, efektif, dan berkelanjutan guna mendukung effective, and sustainable human resource needs to
pencapaian tujuan bisnis. support the achievement of business objectives.
BRI Finance memiliki program untuk mendapatkan talent- BRI Finance has a program to get the best talents,
talent terbaik yaitu: there are:
1. Rekrutmen internal/Job opening 1. Internal recruitment/Job opening
BRI Finance memberikan kesempatan kepada Pekerja BRI Finance provides opportunities for Workers to
untuk mengikuti job opening untuk posisi posisi ataupun participate in job openings for available positions or
jabatan manajerial yang tersedia. managerial positions.
2. Rekrutmen eksternal 2. External recruitment
Program rekrutmen regular yang dilakukan Perusahaan Regular recruitment programs are carried out by the
untuk mendapatkan kandidat-kandidat terbaik yang Company to get the best candidates who suit the
sesuai dengan kebutuhan Perusahaan untuk mengisi Company’s needs to fill available positions.
posisi-posisi yang tersedia.
3. BRILiaN Future Leader Program (BFLP) 3. BRILiaN Future Leader Program (BFLP)
BFLP merupakan program rekrutmen bersama BRI BFLP is a joint recruitment program with BRI Group
Group yang bertujuan untuk merekrut calon pemimpin that aims to recruit prospective future leaders of the
masa depan Perusahaan. Calon Pekerja yang mengikuti Company. Prospective workers who take part in the
program BFLP akan mendapatkan program pendidikan BFLP program will first receive an education program
terlebih dahulu selama kurang lebih 3 (tiga) bulan for approximately 3 (three) months through the same
melalui metode dan standarisasi yang sama antar methods and standardization between BRI Group
perusahaan BRI Group. companies.
4. Magang 4. Internship
Sebagai salah satu langkah strategis dalam menyiapkan As one of the strategic steps in preparing superior
sumber daya manusia yang unggul, BRI Finance human resources, BRI Finance implements an
melaksanakan program magang yang dikelola secara internment program that is managed internally. The
internal. Lama pelaksanaan program tersebut mulai dari duration of the program is from 3-6 months according
3-6 bulan sesuai dengan kebutuhan perusahaan. to the company’s needs.
Tenaga Kerja Anak dan Paksa [POJK F.19, GRI 408-1, 409-1, S-10]
Child and Forced Labor
Sebagai bagian dari komitmen operasionalnya, BRI Finance As part of its operational commitment, BRI Finance upholds
menjunjung tinggi kepatuhan penuh terhadap peraturan full compliance with applicable laws and regulations,
perundang-undangan yang berlaku, khususnya yang particularly those governing employment practices. The
mengatur praktik ketenagakerjaan. Perusahaan mengambil Company maintains a firm stance against the employment
sikap tegas terhadap penempatan individu di bawah usia of individuals below the legally permitted working age,
kerja yang diizinkan secara hukum, dengan memperkuat reinforcing this through a recruitment policy that sets a
hal tersebut melalui kebijakan rekrutmen yang menetapkan minimum age requirement of 18 years or the completion
usia minimal 18 tahun atau telah menyelesaikan pendidikan of senior high school education as a prerequisite for hiring.
sekolah menengah atas sebagai syarat utama dalam
proses penerimaan pekerja.
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Di luar perlindungan terkait usia, BRI Finance juga Beyond age-related protections, BRI Finance is equally
berkomitmen untuk menghapuskan segala bentuk kerja committed to eliminating any form of forced or coercive
paksa atau kerja yang bersifat memaksa di lingkungan labor within its work environment. Every employee is
kerjanya. Setiap pekerja berhak untuk menyampaikan entitled to freely express their views and participate in
pendapat secara bebas dan berpartisipasi dalam serikat workers' associations of their choosing.
pekerja sesuai pilihan mereka.
Upah yang Layak
Proper Wage
BRI Finance berkomitmen untuk memberikan remunerasi BRI Finance is committed to providing competitive and
yang kompetitif dan adil sesuai dengan standar pasar fair remuneration in accordance with market standards
serta peraturan yang berlaku di setiap wilayah operasional. and applicable regulations in each operational area.
Penetapan upah mempertimbangkan keseimbangan antara Wage determination considers the balance between
kepatuhan terhadap upah minimum regional dan daya compliance with regional minimum wages and industry
saing industri, serta menjunjung prinsip kesetaraan gender. competitiveness, and upholds the principle of gender
equality.
BRI Finance membandingkan upah awal pekerja pada BRI Finance compares the starting wages of employees
level entry dengan upah minimum regional (UMR/UMK) at the entry level with the regional minimum wage (UMR/
di wilayah operasional utama. Rasio ini juga dianalisis MSE) in the main operational areas. This ratio is also
berdasarkan gender untuk memastikan tidak terdapat analyzed by gender to ensure there are no unreasonable
kesenjangan yang tidak wajar. (F.20) gaps. (F.20)
UMK 2025 UMK 2024
Gaji Net (Rp) Gaji Net (Rp)
(Rp) (Rp)
Unit Kerja 2025 2024
Minimum Minimum
Work Unit Net Salary Net Salary
Wage 2025 Wage 2024
(Rp) 2025 (Rp) 2024
(Rp) (Rp)
KC Balikpapan 3.701.509 3.886.583 3.475.595 3.904.315
KC Bandung 4.482.914 4.707.060 4.209.309 4.774.868
KC Banjar 3.599.182 3.779.141 3.282.812 3.548.489
KC Banyuwangi 2.810.139 2.950.646 2.638.628 3.217.781
KC Bekasi 5.690.752 5.691.000 5.343.430 5.437.615
KC Bogor 5.126.897 5.130.000 4.813.988 5.075.800
KC Cirebon 2.697.685 2.832.569 2.533.038 3.106.210
KC Denpasar 3.298.117 3.463.022 3.096.823 3.296.239
KC Depok 5.195.722 5.455.508 4.878.612 5.263.908
KC Jakarta Selatan/South Jakarta 5.396.761 5.400.000 5.067.381 5.251.186
KC Jakarta Barat/West Jakarta 5.396.761 5.400.000 5.067.381 5.251.186
KC Jakarta Utara/North Jakarta 5.396.761 5.400.000 5.067.381 5.251.186
KC Bandar Lampung 3.305.367 3.470.635 3.103.631 3.574.983
KC Makasar 3.880.137 4.074.144 3.643.321 3.743.321
KC Malang 3.507.693 3.731.207 3.309.144 3.409.144
KC Manado 3.824.264 4.296.021 3.590.000 4.296.021
KC Medan 4.014.072 4.214.776 3.769.082 4.389.867
KC Padang 2.994.193 3.143.903 2.811.449 3.319.041
KC Palembang 3.916.635 4.112.467 3.677.591 4.105.093
KC Pekanbaru 3.675.938 3.859.734 3.451.585 3.832.971
KC Pontianak 3.024.820 3.176.061 2.840.206 2.940.206
KC Samarinda 3.724.437 3.730.000 3.497.124 3.597.124
KC Semarang 3.454.827 3.645.025 3.243.969 3.645.025
KC Sleman 2.466.515 2.470.000 2.315.976 2.415.976
KC Sukoharjo 2.359.488 2.801.470 2.215.482 2.935.871
KC Surabaya 4.961.753 4.970.000 4.725.479 4.725.479
KC Tangerang Selatan/South Tangerang 4.974.392 4.980.000 4.670.791 4.890.549
[405-2]
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BRI Finance memastikan bahwa upah awal yang BRI Finance ensures that the starting wage given to each
diberikan kepada setiap pekerja telah memenuhi bahkan employee meets or exceeds the applicable minimum wage
melampaui standar upah minimum yang berlaku, standards, thus reflecting the company's commitment
sehingga mencerminkan komitmen perusahaan terhadap to workforce welfare. In addition, the company upholds
kesejahteraan tenaga kerja. Selain itu, perusahaan the principle of equality by ensuring that there is no
menjunjung tinggi prinsip kesetaraan dengan memastikan significant difference in the provision of starting wages
tidak adanya perbedaan signifikan dalam pemberian upah between male and female employees for equal positions.
awal antara pekerja laki-laki dan perempuan untuk posisi To maintain relevance and competitiveness, BRI Finance
yang setara. Untuk menjaga relevansi dan daya saing, BRI also routinely evaluates wage policies, taking into account
Finance juga secara rutin melakukan evaluasi terhadap changes in regulations and dynamics of labor market
kebijakan pengupahan, dengan mempertimbangkan conditions. [202-1]
perubahan regulasi serta dinamika kondisi pasar tenaga
kerja. [202-1]
Kelayakan Lingkungan Bekerja & Aman
Work Safe Environment & Proper
BRI Finance menciptakan dan memastikan adanya BRI Finance creates and ensures a safe and appropriate
lingkungan kerja yang aman dan sesuai. BRI Finance work environment. BRI Finance provides facilities that
menyediakan fasilitas yang sesuai dengan standar are in accordance with the set operational standards.
operasional yang ditetapkan. Tujuannya adalah untuk The goal is to provide a sense of security and comfort
memberikan rasa aman dan nyaman bagi seluruh Pekerja. for all employees. One of the efforts implemented is BCM
Salah satu upaya yang diterapkan yaitu BCM (Business (Business Continuity Management). BCM is an approach
Continuity Management). BCM adalah suatu pendekatan used to ensure that business operations can continue to
yang digunakan untuk memastikan bahwa operasional run despite disruptions or crises, such as natural disasters,
bisnis dapat terus berjalan meskipun menghadapi system failures, or other incidents. BCM involves planning
gangguan atau krisis, seperti bencana alam, kegagalan and managing risks to identify potential threats, develop
sistem, atau insiden lainnya. BCM melibatkan perencanaan mitigation strategies, and ensure that companies can
dan pengelolaan risiko untuk mengidentifikasi potensi quickly recover and function again after a disruption.
ancaman, mengembangkan strategi mitigasi, dan (F.21) (S-11)
memastikan bahwa perusahaan dapat segera pulih dan
berfungsi kembali setelah gangguan. (F.21) (S-11)
Upaya yang dilakukan BRI Finance dalam menciptakan The efforts made by BRI Finance in creating a decent and
lingkungan kerja yang layak dan aman adalah sebagai safe work environment are as follows:
berikut:
1. Perusahaan telah memperoleh Sertifikasi SMK3 (Sistem 1. The company has obtained SMK3 (Occupational
Manajemen Kesehatan dan Keselamatan Kerja) - ISO Health and Safety Management System) - ISO 45001
45001: Perusahaan menyediakan alat pemadam api certification: The company provides fire extinguishers
(APAR) di titik area strategis dan mudah dijangkau dan (APAR) at strategic and easily accessible locations and
menyediakan petunjuk arah jalur evakuasi dan prosedur provides evacuation route directions and emergency
darurat di area yang mudah dibaca; menyediakan procedures in easily readable areas; provides first aid
fasilitas kotak P3K untuk pertolongan pertama dalam kits for emergency first aid, as well as other things that
kondisi darurat, serta hal-hal lainnya yang menjadi are indicators in obtaining ISO 45001 certification.
indikator dalam memperoleh sertifikasi ISO 45001.
2. Respectful Workplace Policy sebagai bentuk komitmen 2. Respectful Workplace Policy as a form of the
perusahaan untuk menyediakan lingkungan kerja yang company’s commitment to providing a respectful
saling menghormati, bebas dari diskriminasi, pengucilan work environment, free from discrimination, exclusion
atau pembatasan, pelecehan, perundungan dan or restriction, harassment, bullying and other forms
berbagai bentuk kekerasan lainnya serta menjunjung of violence, and upholding dignity and self-esteem,
tinggi martabat dan harga diri, untuk menjaga in order to maintain productivity while employees are
produktivitas selama Pekerja bekerja. working.
3. Kebijakan Hak dan Kewajiban serta 3. Policies on Workers’ Rights, Obligations, and Welfare
Kesejahteraan Pekerja
• Perusahaan menyusun Pedoman Perusahaan yang • The company has developed a Company Policy that
mengatur hak dan kewajiban pekerja, di antaranya regulates the rights and obligations of employees,
mengatur ketentuan cuti pekerja termasuk including provisions on employee leave, such as
maternity leave; maternity leave.
• BRI Finance menyediakan fasilitas jaminan kesehatan • BRI Finance provides health insurance facilities,
diantaranya BPJS Kesehatan bagi seluruh pekerja dan including BPJS Kesehatan for all employees, as
juga asuransi kesehatan tambahan yang mencakup well as supplemental health insurance, which
antara lain biaya rawat jalan dan inap, gigi, kacamata covers outpatient and inpatient costs, dental care,
dan persalinan bagi pekerja tetap. eyeglasses, and childbirth for permanent employees.
• Pemberian asuransi perjalanan pada saat pemesanan • Provision of travel insurance at the time of booking
tiket untuk perjalanan dinas; dan tickets for business trips; and
• Pemberian program pensiun dengan DPLK bagi • Provision of pension programs with DPLK for
pekerja tetap sebagai persiapan dana pensiun permanent employees as retirement preparation.
(retirement preparation).
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4. Penerapan BCM (Business Continuity Management) 4. The implementation of BCM (Business Continuity
sebagai proses manajemen strategis untuk Management) as a strategic management process to
mengidentifikasi potensi ancaman dan dampak identify potential threats and the impact of business
gangguan bisnis, termasuk BCP (Business Continuity disruptions, including BCP (Business Continuity Plan),
Plan), yaitu dokumen rencana teknis berisi panduan which is a technical plan document containing step-
langkah-langkah untuk pulih dan melanjutkan by-step guidelines for recovering and resuming normal
operasional normal setelah terjadi gangguan, seperti operations after a disruption, such as a natural disaster
bencana alam dan lain-lain. or other event.
BRI Finance berkomitmen menciptakan lingkungan BRI Finance is committed to creating a safe, inclusive,
kerja yang aman, inklusif, dan bebas dari segala bentuk and free work environment from all forms of harassment
pelecehan maupun diskriminasi. Melalui Kebijakan and discrimination. Through its Sexual Harassment and
Pelecehan Seksual dan Non-diskriminasi, Perusahaan Non-discrimination Policy, the Company guarantees equal
menjamin perlakuan yang setara bagi seluruh pekerja treatment for all employees regardless of gender, age,
tanpa memandang gender, usia, agama, latar belakang, religion, background, or other conditions. Any actions that
maupun kondisi lainnya. Setiap tindakan yang mengarah lead to intimidation, harassment, or injustice are dealt with
pada intimidasi, pelecehan, atau ketidakadilan ditangani strictly through clear, confidential reporting mechanisms
secara tegas melalui mekanisme pelaporan yang jelas, and protect whistleblowers. (S-08)
rahasia, dan melindungi pelapor. (S-08)
Selain itu, BRI Finance juga menerapkan Kebijakan In addition, BRI Finance also implements a Conflict of
Pencegahan Konflik Kepentingan untuk memastikan Interest Prevention Policy to ensure that all work processes
seluruh proses kerja dilakukan secara profesional dan are carried out professionally and with integrity. Every
berintegritas. Setiap pekerja diharuskan menghindari employee is required to avoid any form of personal
segala bentuk kepentingan pribadi yang dapat interest that can affect objectivity in decision-making or
mempengaruhi objektivitas dalam pengambilan keputusan the execution of tasks. Through transparency, reporting
atau pelaksanaan tugas. Melalui transparansi, pelaporan of potential conflicts, and strict internal supervision, the
potensi konflik, serta pengawasan internal yang ketat, company keeps all activities running in accordance with
perusahaan menjaga agar seluruh aktivitas tetap berjalan ethical principles and good governance. (G-09)
sesuai prinsip etika dan tata kelola yang baik. (G-09)
Walaupun risiko keselamatan kerja relatif rendah, BRI Although the risk of occupational safety is relatively
Finance menerapkan kebijakan K3, termasuk evakuasi low, BRI Finance implements K3 policies, including fire
kebakaran, pemeriksaan kesehatan, serta penyediaan evacuation, health checks, and the provision of safe work
fasilitas kerja aman. facilities.
Perusahaan mencatat tingkat kecelakaan kerja yang The company recorded a low rate of work accidents, and
rendah, dan tidak ada kecelakaan fatal yang terjadi selama no fatal accidents occurred during the reporting period.
periode pelaporan. Pelatihan K3 dilakukan pada seluruh K3 training is carried out in all branches on a regular
cabang secara berkala. [403-1] basis. [403-1]
BRI Finance menjamin bahwa kebijakan remunerasi BRI Finance guarantees that the remuneration policy
ditetapkan berdasarkan kompetensi, pengalaman, dan is determined based on competence, experience, and
kinerja tanpa membedakan gender atau latar belakang performance without distinction between gender or other
lainnya. Rasio upah antara pekerja perempuan dan laki-laki backgrounds. The wage ratio between female and male
pada tingkat jabatan yang sama dipantau secara berkala employees at the same level of position is monitored
untuk memastikan tidak terjadi ketimpangan. Upaya ini periodically to ensure that there is no inequality. This effort
mencerminkan komitmen perusahaan dalam menciptakan reflects the company’s commitment to creating a fair and
lingkungan kerja yang adil dan setara. [405-2] equal work environment. [405-2]
Program Peningkatan Kompetensi Pekerja
Upskilling Employee Programs
BRI Finance menyediakan berbagai program BRI Finance provides various competency development
pengembangan kompetensi untuk memastikan pekerja programs to ensure employees have skills that are
memiliki kompetensi yang relevan dengan kebutuhan relevant to business needs and the development of
bisnis dan perkembangan industri jasa keuangan. Program the financial services industry. The skills enhancement
peningkatan kompetensi meliputi pelatihan teknis terkait program includes technical training related to products
produk dan proses pembiayaan, pelatihan manajemen and financing processes, risk management training,
risiko, literasi digital, pengembangan kepemimpinan, digital literacy, leadership development, and soft skills
serta pelatihan soft skills seperti komunikasi, pelayanan training such as communication, customer service, and
pelanggan, dan analisis data. Pelatihan dilakukan melalui data analysis. Training is carried out through classroom
metode classroom, webinar, e-learning, coaching, serta methods, webinars, e-learning, coaching, and professional
sertifikasi profesional yang disesuaikan dengan kebutuhan certifications that are tailored to the needs of each
jabatan masing-masing pekerja. employee’s position.
Selain program peningkatan kompetensi, BRI Finance In addition to the competency improvement program,
juga memiliki program untuk mendukung mobilitas BRI Finance also has a program to support internal career
karier internal. Program ini mencakup career coaching, mobility. This program includes career coaching, talent
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talent review, individual development plan (IDP), serta review, individual development plan (IDP), and rotation/
mekanisme rotasi/promosi jabatan untuk memberikan promotion mechanisms to provide employees with broader
pengalaman kerja yang lebih luas. Proses penilaian kinerja work experience. A structured performance appraisal
yang terstruktur turut menjadi dasar dalam menentukan process is also the basis for determining the development
kebutuhan pengembangan dan arah karier pekerja. Melalui needs and career direction of employees. Through these
berbagai program tersebut, BRI Finance memastikan various programs, BRI Finance ensures that all employees
bahwa seluruh pekerja memiliki kesempatan untuk have the opportunity to develop, increase competitiveness,
berkembang, meningkatkan daya saing, dan beradaptasi and adapt to changes in the business environment. [404-2]
dengan perubahan lingkungan bisnis. [404-2]
Perputaran Pekerja
Employee Turnover
Pada tahun 2025, BRI Finance memantau tingkat In 2025, BRI Finance monitored employee turnover rates
perputaran pekerja sebagai bagian dari evaluasi as part of its Human Capital management evaluation.
pengelolaan Sumber Daya Manusia. Sepanjang periode During this period, 29 (twenty-nine) permanent employees
tersebut, sebanyak 29 (dua puluh sembilan) pekerja completed their employment, all of which were voluntary
berstatus tetap menyelesaikan masa kerjanya, yang terminations. (S-03)
seluruhnya merupakan pengakhiran hubungan kerja atas
permintaan sendiri (voluntary). (S-03)
Kategori Data
Data Categories
Pekerja Masuk*
38 pekerja / employee
New Employee
Pekerja Keluar*
29 pekerja / employee
Resign Employee
Tingkat Perputaran Pekerja*
5,8%
Turnover Employee Rate
*Berdasarkan pekerja berstatus tetap.
*Based on workers with permanent status.
Keterlibatan Masyarakat
Community Involvement
BRI Finance terus berusaha dan berkomitmen untuk BRI Finance continues to strive and is committed to
memberikan nilai tambah kepada semua pemangku providing added value to all stakeholders. BRI Finance
kepentingan. BRI Finance secara konsisten menciptakan consistently creates and opens opportunities for productive
dan membuka kesempatan bagi pelaku usaha produktif business actors and Micro, Small, and Medium Enterprises
serta pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) (MSMEs) to develop through various types of financing,
untuk berkembang melalui berbagai jenis pembiayaan, including investment, working capital, and multipurpose.
termasuk investasi, modal kerja, dan multiguna. Upaya ini This effort is expected to improve community welfare,
diharapkan dapat meningkatkan kesejahteraan masyarakat, encourage economic growth, and contribute to sustainable
mendorong pertumbuhan ekonomi, serta berkontribusi community development. Thus, BRI Finance not only
dalam pembangunan komunitas yang berkelanjutan. focuses on business growth in the financial sector, but also
Dengan demikian, BRI Finance tidak hanya berfokus pada plays an active role in creating a positive impact on the
pertumbuhan bisnis pada sektor keuangan semata, tetapi surrounding social and economic environment. (F.23)
juga berperan aktif dalam menciptakan dampak positif
bagi lingkungan sosial dan ekonomi di sekitarnya. (F.23)
Inklusi Keuangan
Financial Inclusion
BRI Finance berkomitmen mendorong inklusi keuangan BRI Finance is committed to promoting financial inclusion
dengan menyediakan akses layanan keuangan yang mudah, by providing easy, secure, and affordable access to
aman, dan terjangkau bagi seluruh lapisan masyarakat. financial services for all levels of society. Through products
Melalui produk dan layanan yang dirancang secara inklusif. and services that are designed inclusively. This effort
Upaya ini diperkuat dengan edukasi dan pendampingan is strengthened by education and mentoring that help
yang membantu konsumen memahami manfaat layanan consumers understand the benefits of financial services
keuangan secara optimal. Dengan demikian, BRI Finance optimally. Thus, BRI Finance plays an active role in creating
berperan aktif dalam menciptakan ekosistem keuangan a more equitable, fair, and sustainable financial ecosystem.
yang lebih merata, berkeadilan, dan berkelanjutan.
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Sepanjang 2025, BRI Finance melakukan kegiatan inklusi Throughout 2025, BRI Finance will carry out financial
keuangan kepada masyarakat dan konsumen. [413-1] inclusion activities for the public and consumers. [413-1]
• Perkuat ekosistem pembiayaan otomotif BRI Finance • Strengthening the automotive financing ecosystem BRI
jalin sinergi dengan BRI dan dealer Surabaya. Finance establishes synergy with BRI and Surabaya
dealers.
• Hadir dalam BRI Consumer Expo, BRI Finance tawarkan • Present at the BRI Consumer Expo, BRI Finance offers
solusi pembiayaan kredibel. credible financing solutions.
• BRI Finance perkuat strategi captive market BRI lewat • BRI Finance strengthens BRI’s captive market strategy
partisipasi di Nusatic Nusapet 2025. through participation in Nusatic Nusapet 2025.
• BRI Finance beri kemudahan pembiayaan kendaraan • BRI Finance provides easy financing of electric vehicles
listrik untuk dorong transisi energi ramah lingkungan di to encourage the green energy transition in Indonesia.
Indonesia.
• MyBRIF solusi BRI Finance untuk kemudahan akses • MyBRIF is BRI Finance’s solution for easy access to
pembiayaan yang aman. secure financing.
• Inspirasi keberlanjutan UMKM di Bali beranjak ke • The inspiration for the sustainability of MSMEs in Bali
kendaraan listrik dengan dukungan pembiayaan BRI is shifting to electric vehicles with the support of BRI
Finance. Finance financing.
Selain itu, BRI Finance juga melakukan kampanye promosi In addition, BRI Finance also conducts campaigns to
produk pembiayaan kendaraan dan fasilitas dana di media promote vehicle financing products and fund facilities on
sosial dengan jangkauan peserta tidak terbatas, serta social media with an unlimited reach of participants, as well
melalui partisipasi dalam berbagai pameran dan event as through participation in various large-scale exhibitions
berskala besar di sejumlah wilayah seperti DKI Jakarta, and events in a number of regions such as DKI Jakarta,
Jawa Barat, Banten, DI Yogyakarta, Manado, hingga event West Java, Banten, DI Yogyakarta, Manado, to national
nasional seperti GAIKINDO, Prambanan Jazz Festival, events such as GAIKINDO, Prambanan Jazz Festival, and
dan BRI Consumer Expo, dengan jumlah peserta yang BRI Consumer Expo. With the number of participants
bervariasi hingga puluhan ribu orang. Kegiatan inklusi varying to tens of thousands of people. Financial inclusion
keuangan juga telah diuraikan pada Bab Ikhtisar Kinerja activities have also been outlined in the Annual Report
Laporan Tahunan. Performance Overview Chapter.
Literasi Keuangan
Financial Literation
BRI Finance menempatkan literasi keuangan sebagai BRI Finance places financial literacy as one of the important
salah satu pilar penting dalam meningkatkan kualitas pillars in improving the quality of service to consumers.
layanan kepada konsumen. Dengan literasi yang baik, With good literacy, consumers can make wiser and more
konsumen dapat membuat keputusan finansial yang responsible financial decisions. This commitment not only
lebih bijak dan bertanggung jawab. Komitmen ini tidak strengthens consumer confidence, but also supports the
hanya memperkuat kepercayaan konsumen, tetapi juga creation of a healthy, transparent, and sustainable financial
mendukung terciptanya ekosistem keuangan yang sehat, ecosystem.
transparan, dan berkelanjutan.
Sepanjang 2025, BRI Finance melakukan kegiatan literasi Throughout 2025, BRI Finance will carry out financial
keuangan kepada masyarakat dan konsumen. (413-1) literacy activities for the public and consumers. (413-1)
• BRI Finance mengajak insan brilian bijak berinvestasi • BRI Finance invites employee to invest and manage
dan mengelola keuangan untuk meningkatkan finances to improve their welfare.
kesejahteraan.
• Trend pembiayaan mobil bekas tetap tinggi, BRI Finance • The trend of used car financing remains high, BRI
berkomitmen memberikan kemudahan pembiayaan. Finance is committed to providing financing facilities.
• BRI Finance kembali tunjukkan komitmen di dunia • BRI Finance once again shows its commitment in the
pendidikan melalui pemberian fasilitas pendidikan di world of education through the provision of educational
Yayasan Putra Nusa. facilities at the Putra Nusa Foundation.
• BRI Finance gandeng komunitas motor gelar program • BRI Finance collaborates with the motorcycle
TJSL di rumah yatim dhuafa. community to hold a CSR program at orphanages.
Kegiatan literasi keuangan BRI Finance juga difokuskan BRI Finance’s financial literacy activities are also focused
pada edukasi publik melalui media sosial dengan tema- on public education through social media with relevant
tema yang relevan, seperti perencanaan keuangan, themes, such as financial planning, financial privacy
perlindungan privasi finansial, pengelolaan cicilan, protection, installment management, healthy financial
kebiasaan keuangan sehat, strategi menghadapi inflasi habits, strategies to deal with inflation and market
dan kondisi pasar, hingga pemahaman instrumen investasi. conditions, and understanding investment instruments.
Melalui program ini, Perusahaan berupaya membangun Through this program, the Company seeks to build public
kesadaran masyarakat agar lebih bijak dalam mengambil awareness to be wiser in making financial decisions and
keputusan finansial dan memanfaatkan layanan keuangan utilizing financial services responsibly. Financial literation
secara bertanggung jawab. Kegiatan literasi keuangan juga activities have also been outlined in the Annual Report
telah diuraikan pada Bab Ikhtisar Kinerja Laporan Tahunan. Performance Overview Chapter.
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Pengaduan Keluhan Masyarakat
Public Complaint
Pada tahun 2025, tidak ada laporan pengaduan yang By 2025, there will be no complaints received regarding
diterima terkait keluhan masyarakat lokal mengenai isu local community complaints regarding social and
sosial dan lingkungan yang berkaitan dengan BRI Finance, environmental issues related to BRI Finance, both at the
baik di Kantor Pusat maupun di seluruh Kantor Cabang di Head Office and in all Branch Offices in Indonesia. (F.24)
Indonesia. (F.24)
BRI Finance berkomitmen untuk memberikan layanan BRI Finance is committed to providing optimal services to
yang optimal kepada masyarakat dalam hal perlindungan the public in terms of consumer protection. For this reason,
konsumen. Untuk itu, BRI Finance telah mengembangkan BRI Finance has developed call center services that can
layanan call center yang dapat diakses melalui berbagai be accessed through various channels, including websites,
saluran, termasuk website, telepon, email, dan media telephones, emails, and social media. The public has the
sosial. Masyarakat memiliki kesempatan untuk memperoleh opportunity to obtain the information needed through
informasi yang dibutuhkan melalui berbagai platform these various platforms.
tersebut.
KANTOR PUSAT/HEAD OFFICE
Menara BRILiaN Lt. 22 dan 21/BRILiaN Tower 22nd and 21st Floor
Jl. Gatot Subroto Kav 64 No. 17A, Menteng Dalam, Tebet
Telepon/Fax
(021) 50595011 Instagram @brifinance_id
Phone/Fax
Website https://www.brifinance.co.id/ Facebook Bri Finance
Email contact.us@brifinance.co.id X (Twitter) @brifinance_id
Layanan Pelanggan
(021) 50835000 Youtube Brifinance_Id
Customer Service
Tiktok @brifinance_id
Pengembangan Masyarakat
Community Development
BRI Finance melaksanakan berbagai kegiatan Tanggung BRI Finance carries out various Corporate Social
Jawab Sosial Perusahaan (TJSL) sebagai wujud komitmen Responsibility activities as a form of commitment to provide
untuk memberikan manfaat nyata bagi masyarakat real benefits to the community and support sustainable
dan mendukung pembangunan sosial-ekonomi yang socio-economic development. The CSR program is
berkelanjutan. Program TJSL dirancang selaras dengan designed in line with ESG principles, sustainability policies,
prinsip ESG, kebijakan keberlanjutan, serta agenda and the national development agenda, including increasing
pembangunan nasional, termasuk peningkatan literasi financial literacy, empowering MSMEs, and preserving the
keuangan, pemberdayaan UMKM, dan pelestarian environment. (F.25) (S-12)
lingkungan. (F.25) (S-12)
BRI Finance telah menyusun anggaran untuk dana kegiatan BRI Finance has prepared a budget for CSR activities every
CSR setiap tahunnya. Anggaran kegiatan CSR yang telah year. The budget for CSR activities that has been carried
dilakukan oleh BRI Finance tahun 2025 sejumlah Rp650 out by BRI Finance in 2025 is Rp650 million, an increase
juta, naik 46,40% dari realisasi tahun sebelumnya sebesar of 46.40% from the previous year’s realization of Rp444.9
Rp444,9 juta. (F.4) million. (F.4)
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Kegiatan Tanggung Jawab Sosial Perusahaan
CSR Activities
3 Februari 2025 3 Maret 2025
February 3, 2025 March 3, 2025
Penyediaan Prasarana Sekolah PKBM Pembangunan Fasilitas Ibadah Musholla
Himmata Al-Majid
Provision of PKBM Himmata School Infrastructure Construction of the Al-Majid Prayer Facility
18 Maret 2025 29 Mei 2025
March 18, 2025 May 29, 2025
Ramadhan Berbagi Bahagia Bersama BRI Bantuan Sosial dengan Komunitas
Group dan Yayasan Taruna Pertiwi Driver BRI
Ramadan Sharing Happiness with BRI Group and Social Assistance with the BRI Driver Community
Taruna Pertiwi Foundation
17 Juni 2025 4 September 2025
June 17, 2025 September 4, 2025
Pemberian Fasilitas Pendidikan di Pemberian Prasarana Penunjang
Yayasan Putra Nusa SMK Bakti 17
Provision of Educational Facilities at the Putra Provision of Infrastructure for SMK Bakti 17
Nusa Foundation
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3 Desember 2025 3 Desember 2025
December 3, 2025 December 3, 2025
Bantuan Sembako Bencana Alam Kota Pendidikan Beasiswa APPI
Medan dan Padang APPI Scholarship Education
Basic Food Supplies for Natural Disaster Victims
in Medan and Padang
17 Desember 2025 29 Desember 2025
December 17, 2025 December 29, 2025
Alat Persampahan Bersama Dinas Bantuan Sosial Korban Bencana Alam
Lingkungan Hidup DKI Jakarta Sumatra
Joint Waste Management Equipment DKI Jakarta Social Assistance for Victims of Natural Disasters
Environment Agency in Sumatra
Pengembangan Produk & Jasa Berkelanjutan
Development of Sustainable Products & Services
Komitmen Kesetaraan Produk & Jasa Kepada Konsumen
Equality Commitment of Products & Services to Consumers
BRI Finance memberikan layanan produk dan jasa terbaik BRI Finance provides the best product and service services
bagi setiap konsumennya. Komitmen ini diwujudkan for each of its consumers. This commitment is realized
melalui penyampaian literasi dan edukasi yang jelas serta through the delivery of literacy and education that is clear
mudah dipahami bagi para debitur. and easy to understand for debtors.
Secara keseluruhan, literasi dan edukasi menjadi fondasi Overall, literacy and education are the foundation for
terciptanya lingkungan layanan yang jujur, terbuka, dan creating an honest, open, and inclusive service environment
inklusif, yang mendukung penyediaan pelayanan terbaik that supports the provision of the best and equal service
dan setara bagi setiap konsumen. (F.17) for every consumer. (F.17)
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Selain itu, BRI Finance menjalankan seluruh aktivitas bisnis In addition, BRI Finance conducts all business activities
secara etis, transparan, dan sesuai prinsip persaingan ethically, transparently, and in accordance with the
usaha yang sehat. Perusahaan memastikan bahwa seluruh principles of healthy business competition. The Company
produk, layanan, dan strategi pemasaran mematuhi ensures that all products, services, and marketing
Undang-Undang Nomor 5 Tahun 1999 tentang Larangan strategies comply with Law Number 5 of 1999 concerning
Praktek Monopoli dan Persaingan Usaha Tidak Sehat, serta the Prohibition of Monopolistic Practices and Unfair
ketentuan Otoritas Jasa Keuangan (OJK) dan lembaga Business Competition, as well as the provisions of the
regulator lainnya. [206-1] Financial Services Authority (OJK) and other regulatory
institutions. [206-1]
Inovasi Produk/Jasa Berkelanjutan
Innovation of Sustainable Products/Services
Pada tahun 2025, BRI Finance terus memperkuat By 2025, BRI Finance will continue to strengthen its
posisinya sebagai perusahaan pembiayaan yang adaptif position as an adaptive and innovative financing company
dan inovatif dengan menghadirkan berbagai inisiatif by presenting various strategic initiatives to improve
strategis untuk meningkatkan kualitas produk dan layanan the quality of products and services to customers. BRI
kepada pelanggan. Fokus utama BRI Finance tahun ini Finance’s main focus this year is to encourage sustainable
ialah mendorong inovasi yang berkelanjutan, baik dari innovation, both in terms of digital service features and the
sisi fitur layanan digital maupun dari perluasan segmen expansion of the debtor segment. (F.26)
debitur. (F.26)
Inovasi produk dilakukan melalui dua pendekatan Product innovation is carried out through two main
utama. Pertama, BRI Finance memperkaya fitur layanan approaches. First, BRI Finance enriches service features
serta mempercepat proses bisnis melalui digitalisasi. and accelerates business processes through digitalization.
Kedua, Perusahaan memperluas jangkauan portofolio Second, the Company is expanding its financing portfolio
pembiayaannya dengan menargetkan segmen-segmen by targeting new debtor segments that are more diverse
debitur baru yang lebih beragam dan potensial. and potential.
Memasuki 2025, Perusahaan telah menuntaskan sejumlah Entering 2025, the Company has completed a number
pencapaian penting di bidang teknologi informasi. of important achievements in the field of information
Salah satunya adalah Enhancement myBRIf, sebuah technology. One of them is the Enhancement myBRIf, a
penguatan platform digital yang dirancang untuk semakin strengthening of a digital platform designed to make it
mempermudah nasabah dalam melakukan transaksi dan easier for customers to make transactions and access
mengakses layanan pembiayaan. Di saat yang sama, BRI financing services. At the same time, BRI Finance has also
Finance juga berhasil mengimplementasikan Credit Risk successfully implemented Granular Credit Risk Scoring,
Scoring secara granular, yang kini mendukung proses which now supports the risk assessment process for Used
penilaian risiko pada produk Used Car, New Car, dan Car, New Car, and Refinancing products, so that financing
Refinancing, sehingga keputusan pembiayaan dapat decisions can be made faster, more accurately, and more
dilakukan lebih cepat, akurat, dan prudent. prudently.
Sejalan dengan akselerasi digital, BRI Finance juga tengah In line with digital acceleration, BRI Finance is also
mengembangkan dua inisiatif besar lainnya, yaitu Credit developing two other major initiatives, namely Credit
Decision Engine (CDE) dan Bisnis Digital & Keagenan. Decision Engine (CDE) and Digital Business & Agency.
Kedua teknologi ini akan memperkuat kemampuan These two technologies will strengthen the Company’s
Perusahaan dalam melakukan otomatisasi keputusan ability to automate credit decisions while expanding the
kredit sekaligus memperluas kanal distribusi layanan distribution channel of digital-based services.
berbasis digital.
Di sisi lain, diversifikasi produk dari aspek sasaran segmen On the other hand, product diversification from the target
debitur juga semakin digencarkan. Upaya ini diwujudkan aspect of the debtor segment is also being intensified. This
melalui pengembangan portofolio pembiayaan untuk effort is realized through the development of a financing
transportasi ramah lingkungan serta peningkatan portfolio for environmentally friendly transportation
pembiayaan bagi debitur UMKM, yang menjadi fokus and increased financing for MSME debtors, which is an
penting dalam mendorong pertumbuhan ekonomi important focus in encouraging national economic growth.
nasional.
Seluruh inisiatif ini merupakan bagian dari komitmen All of these initiatives are part of the Company’s
Perusahaan dalam membangun Digitalization for commitment to building a Digitalization for Sustainable
Sustainable Digital Ecosystem pada tahun 2025. Melalui Digital Ecosystem by 2025. Through the increasingly
digitalisasi layanan dan proses bisnis yang semakin mature digitization of services and business processes, BRI
matang, BRI Finance tidak hanya memperkuat daya saing, Finance not only strengthens competitiveness, but also
tetapi juga memastikan bahwa setiap inovasi memberikan ensures that every innovation provides sustainable added
nilai tambah berkelanjutan bagi pelanggan, mitra bisnis, value for customers, business partners, and the financing
dan ekosistem pembiayaan secara keseluruhan. ecosystem as a whole.
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Laporan Keberlanjutan
Sustainability Report
Keamanan Produk/Jasa Bagi Pelanggan
Products/Services Security for Customers
BRI Finance berkomitmen untuk menghadirkan layanan BRI Finance is committed to providing the best service
terbaik bagi setiap pelanggan. Komitmen ini tercermin for every customer. This commitment is reflected in
melalui penyediaan layanan yang berkualitas serta produk the provision of quality services and products that are
yang terjamin keamanannya. Dengan fondasi layanan guaranteed to be safe. With a strong service foundation
yang kuat dan berorientasi pada kepuasan pelanggan, and customer satisfaction-oriented, BRI Finance is
BRI Finance optimistis bahwa setiap langkah strategis optimistic that every strategic step taken will make a
yang diambil akan memberikan kontribusi positif bagi positive contribution to the growth and sustainability of
pertumbuhan dan keberlanjutan bisnis di masa mendatang. the business in the future.
Sebagai perusahaan yang mengutamakan kualitas layanan, As a company that prioritizes service quality, BRI Finance
BRI Finance secara berkala melakukan evaluasi dan regularly evaluates and improves the entire service process.
peningkatan atas seluruh proses pelayanan. Penguatan Strengthening services is carried out through increasing
pelayanan dilakukan melalui peningkatan akses masyarakat public access to complaint services that are integrated into
terhadap layanan pengaduan yang terintegrasi dalam BRI Group’s complaint handling, so that every complaint
complaint handling BRI Group, sehingga setiap keluhan can be handled faster, more transparently, and effectively.
dapat ditangani dengan lebih cepat, transparan, dan
efektif.
Di tengah perkembangan industri pembiayaan yang In the midst of the increasingly digital development of
semakin digital, BRI Finance memahami bahwa the financing industry, BRI Finance understands that the
keamanan produk dan layanan tidak dapat dipisahkan security of products and services cannot be separated from
dari perlindungan data pribadi. Oleh karena itu, BRI the protection of personal data. Therefore, BRI Finance
Finance memastikan kepatuhan terhadap Undang- ensures compliance with Law of the Republic of Indonesia
Undang Republik Indonesia No. 27 Tahun 2022 tentang No. 27 of 2022 concerning Personal Data Protection (PDP
Perlindungan Data Pribadi (UU PDP), serta menerapkan Law), as well as implementing the Information Security
Sistem Manajemen Keamanan Informasi (SMKI) sebagai Management System (SMKI) as the main standard in
standar utama dalam menjaga keamanan informasi. maintaining information security.
SMKI memberikan kerangka kerja yang komprehensif SMKI provides a comprehensive framework for identifying
untuk mengidentifikasi risiko, menerapkan kontrol risks, implementing security controls, and protecting
keamanan, serta melindungi data pelanggan dari potensi customer data from potential misuse and cyber threats.
penyalahgunaan dan ancaman siber. Dengan penerapan With a strong and consistent implementation of SMKI,
SMKI yang kuat dan konsisten, BRI Finance dapat menjamin BRI Finance can guarantee that personal data protection
bahwa perlindungan data pribadi berjalan optimal, runs optimally, the security of products and services
keamanan produk dan layanan semakin terjaga, dan yang is maintained, and most importantly, customer trust
terpenting, kepercayaan pelanggan terus meningkat. continues to increase.
Sepanjang 2025, BRI Finance tidak mencatat adanya Through these strategic steps, BRI Finance not only
kebocoran, pencurian, atau kehilangan data pelanggan. strengthens the quality of service, but also builds a solid
(F.27) [418-1] foundation to create a safe, comfortable, and sustainable
customer experience. (F.27) [418-1]
Dampak Produk Bagi Masyarakat
Impact of Products for Public
Pada tahun 2025, BRI Finance mencatat jumlah In 2025, BRI Finance recorded a total of 47.126 debtors
konsumen sebanyak 47.126 debitur melalui jaringan 27 through a network of 27 branch offices and 13 marketing
kantor cabang dan 13 kantor pemasaran yang tersebar offices spread across Indonesia. BRI Finance is committed
di seluruh Indonesia. BRI Finance berkomitmen untuk to continuing to improve the quality of services and
terus meningkatkan kualitas layanan serta memastikan ensure the safety of the products and services offered to
keamanan produk dan jasa yang ditawarkan kepada para customers. (F.28)
pelanggan. (F.28)
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Finance
Investasi dan Modal Kerja
Investment and Capital Expenditure
Kategori
2025 2024 2023
Categories
Debitur/Debtor 767 874 1.880
Kontrak/Contract 1.644 1.726 3.016
Multiguna
Multipurpose
Kategori
2025 2024 2023
Categories
Debitur/Debtor 46.397 50.070 54.421
Kontrak/Contract 47.641 51.465 55.859
Total
Kategori
2025 2024 2023
Categories
Debitur/Debtor 47.126 50.944 56.301
Kontrak/Contract 49.285 53.191 58.875
Selain memperluas pembiayaan kepada segmen UMKM, In addition to expanding financing to the SME segment,
BRI Finance terus melakukan ekspansi portofolio BRI Finance continues to expand its financing portfolio
pembiayaan di berbagai wilayah sepanjang tahun 2025. across various regions throughout 2025. The regions of
Wilayah DKI Jakarta, Sumatera Utara, Jawa Barat, Jawa DKI Jakarta, North Sumatera, West Java, East Java, and
Timur, dan Jawa Tengah yang menjadi kontributor terbesar Central Java are the largest contributors to the company’s
terhadap total pembiayaan perusahaan. total financing.
Perusahaan berkomitmen menghadirkan akses pembiayaan The company is committed to providing wider access to
yang lebih luas, mudah dijangkau, dan didukung ekosistem financing, easy to reach, and supported by the BRI Group’s
BRI Group yang solid, sehingga pertumbuhan bisnis dapat solid ecosystem, so that business growth can continue to
terus berkelanjutan sekaligus memberikan nilai tambah be sustainable while providing added value for all levels of
bagi seluruh lapisan masyarakat. society.
Portofolio per Wilayah (Rp Juta)
Portfolio by Region (Rp Million)
Wilayah
2025 2024 2023
Region
DKI Jakarta 1.366.671 1.737.416 1.912.398
Banten 187.104 356.901 492.980
Jawa Barat/West Java 535.008 959.632 1.267.923
Jawa Tengah/Central Java 373.692 594.355 742.940
Jawa Timur/East Java 508.235 699.057 857.103
Bali 80.375 135.318 178.420
Sumatera Selatan/South Sumatera 80.457 125.847 194.022
Sumatera Utara/North Sumatera 547.389 582.345 564.912
Riau 110.957 136.045 196.243
Kalimantan Timur/East Kalimantan 165.554 249.470 300.772
Lainnya/Others 487.119 925.821 1.209.562
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Portofolio per Wilayah (%)
Portfolio by Region (%)
Wilayah
2025 2024 2023
Region
DKI Jakarta 30,76% 26,72% 24,15%
Banten 4,21% 5,49% 6,23%
Jawa Barat/West Java 12,04% 14,76% 16,01%
Jawa Tengah/Central Java 8,41% 9,14% 9,38%
Jawa Timur/East Java 11,44% 10,75% 10,83%
Bali 1,81% 2,08% 2,25%
Sumatera Selatan/South Sumatera 1,81% 1,94% 2,45%
Sumatera Utara/North Sumatera 12,32% 8,96% 7,14%
Riau 2,50% 2,09% 2,48%
Kalimantan Timur/East Kalimantan 3,73% 3,84% 3,80%
Lainnya/Others 10,96% 14,24% 15,28%
BRI Finance secara konsisten memberikan pembiayaan di BRI Finance consistently provides financing in various
berbagai sektor ekonomi, baik melalui segmen Investasi economic sectors, both through Investment & Working
& Modal Kerja maupun Multiguna. Sebagian besar Capital Segments and Multipurpose. Most of the financing
pembiayaan dialokasikan untuk Sektor Ekonomi Lainnya, is allocated to Other Sectors of the economy, which
yang mencakup Perbankan, Kesehatan, Pertanian, dan include Banking, Healthcare, Agriculture, and other
sektor-sektor lain. Sementara itu, sektor Perdagangan sectors. Meanwhile, the Trade sector became the second
menjadi penerima pembiayaan terbesar kedua, yang largest recipient of financing, reflecting its position as
mencerminkan posisinya sebagai sektor dominan dalam the dominant sector in the financing industry based on
industri multifinance berdasarkan Statistik Lembaga Financial Service Authority Financing Institution Statistics.
Pembiayaan Otoritas Jasa Keuangan.
Portofolio per Sektor Ekonomi (Rp Juta)
Portfolio by Economic Sector (Rp Million)
Sektor
2025 2024 2023
Sector
Manufaktur/Manufacturing 538.676 949.005 1.087.866
Transportasi/Transportation 626.847 867.820 1.006.455
Konstruksi/Construction 480.401 529.114 437.942
Perdagangan/Trading 1.211.374 1.803.507 1.869.979
Pertambangan/Mining 164.421 228.493 309.162
Lainnya/Others 1.420.841 2.124.268 3.205.872
Portofolio per Sektor Ekonomi (%)
Portfolio by Economic Sector (%)
Sektor
2025 2024 2023
Sector
Manufaktur/Manufacturing 12,13% 14,60% 13,74%
Transportasi/Transportation 14,11% 13,35% 12,71%
Konstruksi/Construction 10,81% 8,14% 5,53%
Perdagangan/Trading 27,27% 27,74% 23,62%
Pertambangan/Mining 3,70% 3,51% 3,90%
Lainnya/Others 31,98% 32,67% 40,49%
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Finance
Berdasarkan jenis produk, pembiayaan multiguna Based on product type, multipurpose financing recorded
mencatatkan peningkatan yang signifikan sepanjang a significant increase throughout 2025, with the largest
tahun 2025, dengan proporsi terbesar dialokasikan untuk proportion allocated to new and used cars. From an
mobil baru dan mobil bekas. Dari sisi sektor ekonomi, economic sector perspective, the Construction segment
segmen Konstruksi menunjukkan pertumbuhan portofolio demonstrated consistent portfolio growth, rising from
yang konsisten, meningkat dari 5,53% pada tahun 2023 5.53% in 2023 to 8.14% in 2024, and further climbing to
menjadi 8,14% pada tahun 2024, dan terus tumbuh hingga 10.81% in 2025. Similarly, the Transportation segment
mencapai 10,81% pada tahun 2025. Demikian pula, segmen recorded an increase in its proportion from 12.71% to 14.11%
Transportasi mencatat peningkatan proporsi dari 12,71% over the same period. Meanwhile, for heavy equipment
menjadi 14,11% selama periode yang sama. Di sisi lain, in the mining sector, the Company maintains limits
untuk peralatan berat di sektor Pertambangan, Perusahaan in accordance with its risk tolerance, with the largest
menetapkan batasan sesuai dengan toleransi risiko yang Investment & Working Capital financing currently allocated
dimiliki, dengan pembiayaan Investasi & Modal Kerja to Heavy Equipment Non-mining and Vehicle
terbesar saat ini dialokasikan untuk Heavy Equipment
Non-mining dan Vehicle.
Portofolio per Tipe Produk (Rp Juta)
Portfolio by Product Type (Rp Million)
Investasi & Modal Kerja
2025 2024 2023
Investment and Working Capital
Heavy Equipment Mining 101.409 107.161 116.108
Heavy Equipment Non-mining 636.048 621.407 583.366
Heavy Equipment Industry 30.992 28.631 17.713
Others 111.193 33.929 81.696
Printing 3.823 4.702 5.146
Vehicle 563.040 570.092 580.371
Working Capital 158.746 208.763 201.997
Multiguna
2025 2024 2023
Multipurpose
Mobil Baru/New Car 1.715.410 3.439.736 4.830.524
Mobil Bekas/Used Car 435.907 754.142 864.167
Refinancing 333.687 33.002 258.827
Motor/Motorcycle 29.801 348.109 25.963
Joint Financing (JF) 62.001 90.411 81.198
Car Ownership Program (COP) 53.942 22.948 43.595
Motorcycle Ownership Program (MOP) 181.380 182.798 226.604
Durable - - -
Sewa Operasi
2025 2024 2023
Operating Lease
Mobil Baru/New Car 25.181 56,374 44,875
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Portofolio per Tipe Produk (%)
Portfolio by Product Type (%)
Investasi & Modal Kerja
2025 2024 2023
Investment and Working Capital
Heavy Equipment Mining 6,32% 6,81% 7,32%
Heavy Equipment Non-mining 39,62% 39,46% 36,77%
Heavy Equipment Industry 1,93% 1,82% 1,12%
Others 6,93% 2,15% 5,15%
Printing 0,24% 0,30% 0,32%
Vehicle 35,07% 36,20% 36,58%
Working Capital 9,89% 13,26% 12,73%
Multiguna
2025 2024 2023
Multipurpose
Mobil Baru/New Car 61,00% 70,61% 76,30%
Mobil Bekas/Used Car 15,50% 15,48% 13,65%
Refinancing 11,87% 0,68% 4,09%
Motor/Motorcycle 1,06% 7,15% 0,41%
Joint Financing (JF) 2,20% 1,86% 1,28%
Car Ownership Program (COP) 1,92% 0,47% 0,69%
Motorcycle Ownership Program (MOP) 6,45% 3,75% 3,58%
Durable 0,00% 0,00% 0,00%
Sewa Operasi
2025 2024 2023
Operating Lease
Mobil Baru/New Car 100,00% 100,00% 100,00%
Portofolio Restrukturisasi per Segmen Bisnis
Restructuring Portfolio by Business Segment
Pada tahun 2025, BRI Finance melanjutkan pelaksanaan In 2025, BRI Finance will continue to implement financing
program restrukturisasi pembiayaan pada segmen restructuring programs in the Investment & Working Capital
Investasi & Modal Kerja dan Multiguna. Seluruh ketentuan and Multipurpose segments. All restructuring provisions
restrukturisasi dirumuskan sesuai dengan peraturan are formulated in accordance with applicable regulations
yang berlaku dan diimplementasikan dengan mekanisme and implemented with periodic monitoring mechanisms to
pemantauan berkala untuk memastikan kualitas portofolio ensure the quality of the portfolio is maintained.
tetap terjaga.
Pada tahun 2025, portofolio restrukturisasi tercatat sebesar In 2025, the restructured loan portfolio stood at Rp86.5
Rp86,5 miliar atau mengalami kenaikan sebesar 37,23% billion, an increase of 37.23% compared to the previous
dibandingkan dengan tahun sebelumnya sebesar Rp63,2 year’s figure of Rp63.2 billion. BRI Finance continues to
miliar. BRI Finance tetap menerapkan prinsip kehati- apply the principles of prudence and selectivity in providing
hatian dan selektivitas dalam pemberian pembiayaan restructuring financing to ensure the health of its portfolio
restrukturisasi guna memastikan kesehatan portofolio and support the Company’s business sustainability.
serta mendukung keberlanjutan bisnis Perusahaan.
Rp Juta/Rp Million
Restrukturisasi
2025 2024 2023
Restructuring
Investasi & Modal Kerja/Investment and Working Capital 86.510 56.313 96.943
Multiguna/Multipurpose 191 6.865 25.219
Total 86.701 63.178 122.162
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Proporsi Restrukturisasi
2025 2024 2023
Restructuring Ratio
Investasi & Modal Kerja/Investment and Working Capital 5,39% 3,58% 6,11%
Multiguna/Multipurpose 0,01% 0,14% 0,40%
Total 1,95% 0,96% 1,54%
Portofolio Multiguna per Tiering Plafond
Multipurpose Portfolio by Tiering Plafond
Berdasarkan kategori plafonnya, pembiayaan BRI Finance Based on the ceiling category, BRI Finance’s financing has
mengalami peningkatan di semua kategori secara nominal, increased in all categories nominally, although in terms
meskipun dalam hal proporsi, pembiayaan yang paling of proportion, the largest financing is allocated in the
besar dialokasikan pada kategori Rp200-Rp300 juta. category of Rp200-Rp300 million.
Rp Juta/Rp Million
Portofolio Multiguna per Tiering Plafond
Multipurpose Portfolio per Tiring Plafond 2025 2024 2023
(Rp Juta)
≤ Rp100 juta/million 289.766 328.170 380.154
> Rp100 juta–Rp200 juta/million 782.094 1.411.950 1.869.677
> Rp200 juta–Rp300 juta/million 874.513 1.603.302 2.109.010
> Rp300 juta–Rp400 juta/million 338.426 575.475 687.838
> Rp400 juta–Rp500 juta/million 191.034 340.974 447.189
> Rp500 juta/million 336.295 611.275 837.010
Portofolio Multiguna per Tiering Plafond
Multipurpose Portfolio per Tiring Plafond 2025 2024 2023
(%)
≤ Rp100 juta/million 10,30% 6,74% 6,00%
> Rp100 juta–Rp200 juta/million 27,81% 28,99% 29,53%
> Rp200 juta–Rp300 juta/million 31,10% 32,91% 33,31%
> Rp300 juta-Rp400 juta/million 12,03% 11,81% 10,86%
> Rp400 juta–Rp500 juta/million 6,79% 7,00% 7,06%
> Rp500 juta/million 11,96% 12,55% 13,22%
Produk Ditarik Kembali
Recalled Products
BRI Finance tidak menghasilkan maupun mendistribusikan BRI Finance does not produce or distribute physical
produk fisik yang memerlukan mekanisme penarikan products that require a product recall mechanism. The
kembali (product recall). Produk dan layanan yang products and services offered are in the form of financing
ditawarkan berupa jasa pembiayaan yang dikembangkan services developed in accordance with regulatory
sesuai ketentuan regulator dan berada di bawah regulations and are under the supervision of the Financial
pengawasan Otoritas Jasa Keuangan (OJK). Sepanjang Services Authority (OJK). Throughout the reporting period,
periode pelaporan, tidak terdapat produk yang ditarik no products were recalled, either voluntarily or on the
kembali, baik secara sukarela maupun atas instruksi instructions of the regulator. This reflects the Company’s
regulator. Hal ini mencerminkan komitmen Perusahaan commitment to maintaining compliance, service quality,
dalam menjaga kepatuhan, kualitas layanan, dan and consumer protection. (F.29)
perlindungan konsumen. (F.29)
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Survey Kepuasan Pelanggan
Customer Satisfaction Survey
BRI Finance secara berkala melakukan survei kepuasan BRI Finance regularly conducts customer satisfaction
pelanggan sebagai bagian dari upaya peningkatan kualitas surveys as part of efforts to improve service quality
layanan dan perlindungan konsumen. Survei ini digunakan and consumer protection. This survey is used to obtain
untuk memperoleh umpan balik terkait kualitas produk, feedback on the quality of products, services, and
layanan, serta pengalaman pelanggan, yang selanjutnya customer experiences, which further serves as a basis
menjadi dasar bagi Perusahaan dalam melakukan evaluasi for the Company to conduct continuous evaluation and
dan perbaikan berkelanjutan. (F.30) improvement. (F.30)
Verifikasi Tertulis Pihak Independen
Written Verification from Independent
Laporan keberlanjutan ini belum diverifikasi oleh Penyedia This sustainability report has not been verified by an
Jasa Assurance (Assurance Services Provider). Meski Assurance Services Provider. However, PT BRI Multifinance
demikian, PT BRI Multifinance Indonesia menjamin bahwa Indonesia guarantees that all information disclosed in this
seluruh informasi yang diungkapkan dalam laporan ini report is true, accurate and factual. (G.1)
adalah benar, akurat, dan faktual. (G.1)
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Lembar Umpan Balik
Feedback Form
Terima kasih telah membaca Laporan Keberlanjutan Thank you for reading the PT BRI Finance Indonesia
PT BRI Finance Indonesia Untuk meningkatkan kinerja Sustainability Report To improve the Company’s
keberlanjutan Perusahaan, mohon kesediaan para sustainability performance, please be willing to provide
pemangku kepentingan untuk memberikan umpan balik feedback after reading this Sustainability Report by
setelah membaca Laporan Keberlanjutan ini dengan sending this email or form to the address: (G.2)
mengirimkan email atau formulir ini melalui alamat: (G.2)
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Terima kasih atas partisipasi anda. Mohon agar lembar ini dikirimkan ke alamat berikut:
Thank you for your participation. Please send this sheet to the following address:
Sekretaris Perusahaan BRI Finance
Corporate Secretary of BRI Finance
Alamat Kantor
Address
Menara BRILiaN Lantai 21 dan 22/BRILiaN Tower Floor 21st and 22nd
Jl. Gatot Subroto Kav. 64 No. 177A
Kel. Menteng Dalam, Kec. Tebet,
Jakarta Selatan 12870
Telp: (021) 50595011
Email: skp@brifinance.co.id
Tanggapan Umpan Balik
Feedback Response
Pada Laporan Keberlanjutan tahun sebelumnya, PT BRI In the previous year’s Sustainability Report, PT BRI
Multifinance Indonesia menerima umpan balik dari pihak Multifinance Indonesia received feedback from the
regulator. Seluruh umpan balik yang berisi masukan yang regulator. All feedback containing inputs that are aimed
bersifat meningkatkan kualitas Laporan Keberlanjutan ini, at improving the quality of this Sustainability Report,
PT BRI Multifinance Indonesia memastikan telah termuat PT BRI Multifinance Indonesia ensures that it has been
secara komprehensif pada Laporan Keberlanjutan Tahun comprehensively contained in the Sustainability Report for
Buku 2025. (G.3) the 2025 Financial Year. (G.3)
Laporan Tahunan dan Laporan Keberlanjutan 2025
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Daftar Pengungkapan Sesuai POJK No. 51/
POJK.03/2017 [G.4]
List of Disclosures in Accordance with POJK No.51/POJK.03/2017
Nama Indeks Halaman
No
Name of Index Page
Strategi Keberlanjutan
A.
Sustainability Strategies
Penjelasan Strategi Keberlanjutan
A.1. 401
Explanation of Sustainability Strategies
Ikhtisar Kinerja Aspek Keberlanjutan
B.
Highlights of Sustainability Performance
Aspek Ekonomi
B.1. 16
Economy Aspects
Aspek Lingkungan Hidup
B.2. 17
Environmental aspects
Aspek Sosial
B.3. 18
Social Aspects
Profil Perusahaan
C.
Company Profile
Visi, Misi, dan Nilai Keberlanjutan
C.1. 67
Vision, Mission and Sustainability Values
Alamat Perusahaan
C.2. 61
Company Address
Skala Usaha
C.3. 60
Company Scale
Produk, Layanan, dan Kegiatan Usaha yang Dijalankan
C.4. 70
Products, Services and Business Activities
Keanggotaan pada Asosiasi
C.5. 76
Membership in Association
Perubahan Emiten dan Perusahaan Publik yang Bersifat Signifikan
C.6. 76
Significant Organizational Change
Penjelasan Direksi
D.
Explanation of the Board of Directors
Penjelasan Direksi
D.1. 42
Explanation of the Board of Directors
Tata Kelola Keberlanjutan
E.
Sustainability Governance
Penanggung Jawab Penerapan Keuangan Berkelanjutan
E.1. 414
Responsible for the Implementation of Sustainable Finance
Pengembangan Kompetensi Terkait Keuangan Berkelanjutan
E.2. 120
Competency Development Related to Sustainable Finance
Penilaian Risiko Atas Penerapan Keuangan Berkelanjutan
E.3. 371
Risk Assessment for the Implementation of Sustainable Finance
Hubungan Dengan Pemangku Kepentingan
E.4. 399
Relations with Stakeholders
Permasalahan Terhadap Penerapan Keuangan Berkelanjutan
E.5. 419
Issues to the Implementation of Sustainable Finance
Kinerja Keberlanjutan
F.
Sustainability Performance
Kegiatan Membangun Budaya Keberlanjutan
F.1. 404
Activity to Build Sustainability Culture
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Laporan Keberlanjutan
Sustainability Report
Nama Indeks Halaman
No
Name of Index Page
Kinerja Ekonomi
Economic Performance
Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan, atau Investasi,
Pendapatan dan Laba Rugi
F.2. 421
Comparison of Production Targets and Performance, Portfolios, Financing Target, or
Investment, Income and Profit Loss
Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi pada
Instrumen Keuangan atau Proyek yang Sejalan dengan Keuangan Berkelanjutan
F.3. Comparison of Performance Target and Portfolio, Financing Target, or Investing in 422
Financial Instruments or Projects that are in Line with the Implementation of Sustainable
Finance
Kinerja Lingkungan Hidup
Environmental Performance
Aspek Umum
General Aspects
Biaya Lingkungan Hidup
F.4. 440
Environmental Costs
Aspek Material
Material Aspect
Penggunaan Material yang Ramah Lingkungan
F.5. 423
Use of Environmentally Friendly Materials
Aspek Energi
Energy Aspect
Jumlah dan Intensitas Energi yang Digunakan
F.6. 426
Quantity and Intensity of Energy Used
Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan
F.7. 424
Energy Efficiency Efforts and Achievements and Renewable Energy Usage
Aspek Air
Water Aspect
Penggunaan Air
F.8. 426
Water Usage
Aspek Keanekaragaman Hayati
Biodiversity Aspect
Dampak dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi atau
Memiliki Keanekaragaman Hayati
F.9 428
Impact of Operational Areas that Are Near or Located in Conservation Areas or Areas
with Rich Biodiversity
Usaha Konservasi Keanekaragaman Hayati
F.10 431
Biodiversity Conservation Effort
Aspek Emisi
Emission Aspect
Jumlah dan Intensitas Emisi yang Dihasilkan Berdasarkan Jenisnya
F.11 430
Quantity and Intensity of Emissions Based on Type
Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan
F.12 428
Efforts and Achievements of Emission Reduction
Aspek Limbah dan Efluen
Waste and Effluent Aspect
Jumlah Limbah dan Efluen yang Dihasilkan Berdasarkan Jenis
F.13 427
Quantity and Intensity of Waste and Effluent Based on Type
Mekanisme Pengelolaan Limbah dan Efluen
F.14 427
Waste and Effluent Management Mechanism
Tumpahan yang Terjadi (Jika Ada)
F.15 427
Spill (If Any)
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Nama Indeks Halaman
No
Name of Index Page
Aspek Pengaduan Terkait Lingkungan Hidup
Environmental-Related Complaint Aspect
Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima dan Diselesaikan
F.16 427
Total and Material of Environmental Complaints Received and Resolved
Kinerja Sosial
Social Performance
Komitmen untuk Memberikan Layanan atas Produk dan/atau Jasa yang Setara kepada
Konsumen
F.17. 442
Financial Services Institutions, Issuer, or Public Company Commitment to Providing
Equal Products and Services to Consumers
Aspek Ketenagakerjaan
Employment Aspect
Kesetaraan Kesempatan Bekerja
F.18. 108
Equal Opportunity to Work
Tenaga Kerja Anak dan Tenaga Kerja Paksa
F.19. 434
Child Labor and Forced Labor
Upah Minimum Regional
F.20. 435
Regional Minimum Wage
Lingkungan Bekerja yang Layak dan Aman
F.21. 436
Favorable and Safe Work Environment
Pelatihan dan Pengembangan Kemampuan Pekerja
F.22. 120
Employee Training and Capacity Building
Aspek Masyarakat
Community Aspect
Dampak Operasi Terhadap Masyarakat Sekitar
F.23. 438
Impact of Operations on Surrounding Community
Pengaduan Masyarakat
F.24. 440
Public Complaints
Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL)
F.25. 440
Environmental Social Responsibility (TJSL) Activities
Tanggung Jawab Pengembangan Produk/Jasa Berkelanjutan
Responsibility on Sustainable Product/Service Development
Inovasi dan Pengembangan Produk/Jasa Keuangan Berkelanjutan
F.26 443
Innovation and Development of Sustainable Financial Products/Services
Produk/Jasa yang Sudah Dievaluasi Keamanannya bagi Pelanggan
F.27. 444
Products/Services that Have been Evaluated for Costumer Safety
Dampak Produk/Jasa
F.28. 444
Product/Service Impact
Jumlah Produk yang Ditarik Kembali
F.29. 449
Total of Recalled Products
Survei Kepuasan Pelanggan Terhadap Produk dan/atau Jasa Keuangan Berkelanjutan
F.30. 450
Survey of Customer Satisfaction with Sustainable Financial Services and/or Products
Lain-lain:
G.
Others
Verifikasi Tertulis dari Pihak Independen (jika ada)
G.1. 450
Written verification from an independent party, if any
Lembar Umpan Balik
G.2. 451
Feedback Form
Tanggapan Terhadap Umpan Balik Laporan Keberlanjutan Tahun Sebelumnya
G.3. 398
Responses to the Feedback of Previous Year Report
Daftar Pengungkapan Sesuai Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017
G.4. 453
List of Disclosures in Accordance with POJK 51/2017
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Laporan Keberlanjutan
Sustainability Report
Pengungkapan Indeks GRI
Disclosure of GRI Index
Diungkapkan
Kode GRI Topik Pengungkapan Halaman
No Disclosed
GRI Code Disclose Topic Page
( /X)
201-1 Nilai ekonomi langsung yang dihasilkan dan didistribusikan
1 GRI 201 420
Direct economic value generated and distributed
202-1 Rasio standar upah karyawan pemula berdasarkan jenis
kelamin terhadap upah minimum regional
2 GRI 202 446
Standard ratio of entry-level wages of employees by gender to
regional minimum wage
203-1 Investasi infrastruktur dan dukungan layanan
GRI 203 421
Infrastructure investments and services supported
3
203-2 Dampak ekonomi tidak langsung yang signifikan
420
Significant indirect economic impacts
205-1 Operasi-operasi yang dinilai memiliki risiko korupsi
GRI 205 386
Operations assessed for risks of corruption
205-2 Komunikasi dan pelatihan tentang kebijakan dan prosedur
anti-korupsi
4 387
Communication and training on anti-corruption policies and
procedures
205-3 Insiden korupsi yang terbukti dan tindakan yang diambil
387
Confirmed incidents of corruption and actions taken
206-1 Langkah-langkah hukum untuk perilaku anti-persaingan
5 GRI 206 442
Legal actions for anti-competitive behavior
207-1 Pendekatan terhadap pajak
GRI 207 376
Approach to tax
207-2 Tata kelola, pengendalian, dan manajemen risiko pajak
6 376
Governance, control, and risk management of tax
207-4 Laporan per negara
376
Country-by-country reporting
301-1 Material yang digunakan berdasarkan berat atau volume
GRI 301 423
Materials used by weight or volume
7
301-3 Produk reclaimed dan material kemasannya
423
Reclaimed products and their packaging materials
302-1 Konsumsi energi dalam organisasi
GRI 302 426
Energy consumption within the organization
302-2 Konsumsi energi di luar organisasi
426
Energy consumption outside the organization
302-3 Intensitas energi
426
8 Energy intensity
302-4 Pengurangan konsumsi energi
424
Reduction of energy consumption
302-5 Pengurangan pada energi yang dibutuhkan untuk produk
dan jasa 424
Reductions in energy requirements of products and services
303-1 Interaksi dengan air sebagai sumber daya Bersama
GRI 303 426
Interaction with water as a shared resource
303-2 Manajemen dampak yang berkaitan dengan pembuangan
air 427
9 Management of water-related impacts
303-3 Pengambilan air
427
Water withdrawal
303-4 Pembuangan air
427
Water discharge
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Diungkapkan
Kode GRI Topik Pengungkapan Halaman
No Disclosed
GRI Code Disclose Topic Page
( /X)
305-1 Emisi GRK (Cakupan 1) langsung
10 GRI 305 430
Direct GHG emissions (Scope 1)
305-2 Emisi energi GRK (Cakupan 2) tidak langsung
430
Energy indirect GHG emissions (Scope 2)
305-4 Intensitas emisi GRK
430
GHG emissions intensity
305-5 Pengurangan emisi GRK
430
Reduction of GHG emissions
306-1 Pelepasan air berdasarkan kualitas dan tujuan
11 GRI 306 427
Water discharges by quality and destination
306-2 Limbah berdasarkan jenis dan metode pembuangan
427
Waste by type and disposal method
306-3 Tumpahan yang signifikan
427
Significant spills
401-1 Perekrutan karyawan baru dan pergantian karyawan
12 GRI 401 112
New employee hires and employee turnover
401-3 Cuti melahirkan
108
Parental leave
403-1 Sistem manajemen keselamatan dan kesehatan kerja
13 GRI 403 437
Occupational health and safety management system
404-2 Program untuk meningkatkan keterampilan karyawan
14 GRI 404 dan program bantuan peralihan 153
Programs for upgrading employee skills and transition assistance
405-1 Keanekaragaman badan tata kelola dan karyawan
15 GRI 405 108
Diversity of governance bodies and employees
405-2 Rasio gaji pokok dan remunerasi perempuan
dibandingkan laki-laki 435
Ratio of basic salary and remuneration of women to men
412-1 Operasi-operasi yang telah melewati tinjauan hak asasi
manusia atau penilaian dampak
16 GRI 412 433
Operations that have undergone human rights reviews or impact
assessments
412-2 Pelatihan karyawan mengenai kebijakan atau prosedur
hak 433
Employee training on human rights policies or procedures
413-1 Operasi dengan keterlibatan masyarakat lokal, penilaian
dampak, dan program pengembangan
17 GRI 413 439
Operations with local community engagement, impact
assessments, and development programs
418-1 Pengaduan yang berdasar mengenai pelanggaran
terhadap privasi pelanggan dan hilangnya data pelanggan
18 GRI 418 444
Substantiated complaints concerning breaches of customer
privacy and losses of customer data
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Laporan Keberlanjutan
Sustainability Report
Pengungkapan Indeks ESG E020
Disclosure of ESG Index E020
Kinerja Kode Nama Metrik Halaman
Performance Code Name of Metrix Page
Lingkungan Laporan Emisi Gas Rumah Kaca
E-01 428
Environment Greenhouse Gas Emission Report
Intensitas Emisi Gas Rumah Kaca
E-02 430
Greenhouse Gas Emission Intensity
Konsumsi Energi Listrik
E-03 426
Electricity Consumption
Konsumsi Air
E-04 427
Water Consumption
Limbah yang Dihasilkan
E-05 428
Waste Generated
Komitmen Perusahaan untuk Mencapai Target Net Zero Emission
E-06 430
Company Commitment to Achieving Net Zero Emission Target
Komitmen Perusahaan untuk mengurangi Emisi Gas Rumah Kaca
E-07 428
Company Commitment to Reduce Emission
Sosial Kesetaraan Gender
S-01 109
Social Gender Equality
Pekerja Berdasarkan Gender dan Kelompok Umur
S-02 113
Employees by Gender and Age Group
Tingkat Pergantian Pekerja
S-03 113
Employee Turnover Rate
Jumlah Pekerja Sementara
S-04 116
Number of Temporary Officers
Pelatihan dan Pengembangan Pekerja
S-05 120
Employee Training and Development
Jumlah Kecelakaan Kerja
S-06 109
Number of Work Accidents
Kejadian Pelanggaran Hak Asasi Manusia
S-07 433
Human Rights Violation Incidents
Kebijakan Pelecehan Seksual dan/atau Non-diskriminasi
S-08 437
Sexual Harassment and/or Non-Discrimination Policy
Kebijakan Mengenai Hak Asasi Manusia
S-09 433
Policy on Human Rights
Kebijakan Pekerja Anak dan/atau Pekerja Paksa
S-10 434
Child Labor and/or Forced Labor Policy
Kebijakan Mengenai Kesehatan dan Keselamatan Kerja serta Lingkungan
Kerja yang Aman dan Layak diberikan Kepada Seluruh Pekerja
S-11 436
Occupational Health and Safety Policy and Safe and Secure Work
Environment are provided to all employees
Aktivitas CSR
S-12 440
CSR Activities
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Kinerja Kode Nama Metrik Halaman
Performance Code Name of Metrix Page
Tata-kelola Keberagaman Manajemen dan Independensi
Corporate G-01 286
Management Diversity and Independence
Governance
Total Kehadiran Direksi dan Komisaris ke Rapat Dewan
G-02 282
Total Attendance of Directors and Commissioners to Board Meetings
Kebijakan Pemisahan Chairman of the Board dan CEO
G-03 287
Chairman of the Board and CEO Separation Policy
Kebijakan Penilaian Direksi dan Komisaris
G-04 235, 288
Board of Directors and Commissioners Assessment Policy
Kebijakan Pelatihan Direksi dan Komisaris
G-05 262, 281
Board of Directors and Commissioners Training Policy
Kriteria Khusus Pemilihan Dewan
G-06 261
Special Criteria for Election of the Board
Kode Etik dan/atau Anti-Korupsi
G-07 383, 385
Code of Ethics and/or Anti-Corruption
Kebijakan Perlakuan Adil terhadap Pemegang Saham
G-08 232
Fair Treatment Policy for Shareholders
Pencegahan Konflik Kepentingan
G-09 437
Conflict of Interest Prevention Policy
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Laporan Keuangan Financial Report
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Page 465
PT BRI Mult ifinance Indonesia Laporan keuangan tanggal 31 Desember 2025 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Financial statements as of December 31, 2025 and for the year then ended with independent auditor’s report
Page 466
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
LAPORAN KEUANGAN FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2025 AS OF DECEMBER 31, 2025
DAN UNTUK TAHUN YANG BERAKHIR AND FOR THE YEAR THEN ENDED
PADA TANGGAL TERSEBUT WITH INDEPENDENT AUDITOR’S REPORT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi Table of Contents
Halaman/Page
Surat Pernyataan Direksi Statement Letter of the Board of Directors
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan ................................................ 1-2 ................................... Statement of Financial Position
Laporan Laba Rugi dan ................................................... ................................... Statement of Profit or Loss and
Penghasilan (Rugi) Komprehensif Lain .................... 3-4 ..................... Other Comprehensive Income (Loss)
Laporan Perubahan Ekuitas ............................................ 5 .................................. Statement of Changes in Equity
Laporan Arus Kas ............................................................ 6-7 .............................................Statement of Cash Flows
Catatan atas Laporan Keuangan ..................................... 8-137 ............................... Notes to the Financial Statements
************************
Page 467
30 30
Page 468
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen Independent Audit or’s Report
Laporan No. 00371/ 2.1505/ AU.1/ 09/ 0703- Report No. 00371/ 2.1505/ AU.1/ 09/ 0703-
3/ 1/ III/ 2026 3/ 1/ III/ 2026
Pemegang Saham, Dewan Komisaris, dan Direksi The Shareholders, t he Board of Commissioners,
and Direct ors
PT BRI Mult ifinance Indonesia PT BRI Mult ifinance Indonesia
Opini Opinion
Kami telah mengaudit laporan keuangan We have audited the accompanying financial
PT BRI Multifinance Indonesia (“ Perusahaan” ) statements of PT BRI Multifinance Indonesia
terlampir, yang terdiri dari laporan posisi (the “ Company” ), which comprise the statement
keuangan tanggal 31 Desember 2025, serta of financial position as of 31 December 2025,
laporan laba rugi dan penghasilan komprehensif and the statement of profit or loss and other
lain, laporan perubahan ekuitas, dan laporan arus comprehensive income, statement of changes in
kas untuk tahun yang berakhir pada tanggal equity, and statement of cash flows for the year
tersebut, serta catatan atas laporan keuangan, then ended, and notes to the financial
termasuk informasi kebijakan akuntansi material. statements, including material accounting policy
information.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial
menyajikan secara wajar, dalam semua hal yang statements present fairly, in all material
material, posisi keuangan Perusahaan tanggal respects, the financial position of the Company as
31 Desember 2025, serta kinerja keuangan dan of 31 December 2025, and it s financial
arus kasnya untuk tahun yang berakhir pada performance and cash flows for the year then
tanggal tersebut, sesuai dengan Standar Akuntansi ended, in accordance with Indonesian Financial
Keuangan di Indonesia. Accounting Standards.
KAP Purwanto Susanti dan Surja
Registered Public Accountants KMK No. 69/ MK/ SK/ 2025
i
A member firm of Ernst & Young Global Limited
Page 469
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00371/ 2.1505/ AU.1/ 09/ 0703- Report No. 00371/ 2.1505/ AU.1/ 09/ 0703-
3/ 1/ III/ 2026 (lanjutan) 3/ 1/ III/ 2026 (continued)
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing est ablished by the
Akuntan Publik Indonesia (“ IAPI” ). Tanggung jawab Indonesian Institute of Certified Public
kami menurut standar tersebut diuraikan lebih Accountants (“ IICPA” ). Our responsibilities under
lanjut dalam paragraf Tanggung Jawab Auditor those standards are furt her described in the
terhadap Audit atas Laporan Keuangan pada Auditor’s Responsibilities for the Audit of the
laporan kami. Kami independen terhadap Financial Statements paragraph of our report.
Perusahaan berdasarkan ketentuan etika yang We are independent of the Company in
relevan dalam audit kami atas laporan keuangan di accordance with the ethical requirements
Indonesia, dan kami telah memenuhi tanggung relevant to our audit of the financial statements
jawab etika lainnya berdasarkan ketentuan in Indonesia, and we have fulfilled our other
tersebut. Kami yakin bahwa bukti audit yang telah ethical responsibilities in accordance with such
kami peroleh adalah cukup dan tepat untuk requirements. We believe that the audit evidence
menyediakan suatu basis bagi opini kami. we have obtained is sufficient and appropriate to
provide a basis for our opinion.
Hal audit ut ama Key audit mat t ers
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal-hal professional judgment, were of most significance
paling signifikan dalam audit kami atas laporan in our audit of the financial statements of the
keuangan periode kini. Hal audit utama tersebut current period. Such key audit matters were
disampaikan dalam konteks audit kami atas addressed in the context of our audit of the
laporan keuangan secara keseluruhan dan dalam financial statements taken as a whole and in
merumuskan opini kami terhadapnya, dan kami forming our opinion thereon, and we do not
tidak menyatakan suatu opini terpisah atas hal provide a separate opinion on such key audit
audit utama tersebut. Untuk hal audit utama di matters. For the key audit matter below, our
bawah ini, penjelasan kami tentang bagaimana description of how our audit addressed such key
audit kami merespons hal tersebut disampaikan audit matter is provided in such context.
dalam konteks tersebut.
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described in
dijelaskan dalam paragraf Tanggung Jawab the Auditor’s Responsibilities for the Audit of the
Auditor terhadap Audit atas Laporan Keuangan Financial Statements paragraph of our report,
pada laporan kami, termasuk sehubungan dengan including in relation to the key audit matter
hal audit utama yang dikomunikasikan di bawah ini. communicated below. Accordingly, our audit
Oleh karena itu, audit kami mencakup pelaksanaan included the performance of procedures
prosedur yang dirancang untuk merespons designed to respond to our assessment of the
penilaian kami atas risiko kesalahan penyajian risks of material misst atement of the
material dalam laporan keuangan terlampir. Hasil accompanying financial statements. The results
prosedur audit kami, termasuk prosedur yang of our audit procedures, including the procedures
dilakukan untuk merespons hal audit utama di performed to address the key audit matter below,
bawah ini, memberikan dasar bagi opini kami atas provide the basis for our opinion on the
laporan keuangan terlampir. accompanying financial statements.
ii
A member firm of Ernst & Young Global Limited
Page 470
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00371/ 2.1505/ AU.1/ 09/ 0703- Report No. 00371/ 2.1505/ AU.1/ 09/ 0703-
3/ 1/ III/ 2026 (lanjutan) 3/ 1/ III/ 2026 (continued)
Cadangan kerugian penur unan nilai at as piut ang Allowance for impairment losses on invest ment
pembiayaan invest asi, piut ang pembiayaan financing receivables, working capit al financing
modal kerja dan piut ang pembiayaan mult iguna receivables and mult ipurpose financing
(piut ang pembiayaan) receivables (financing receivables)
Penjelasan atas hal audit utama: Description of the key audit matter:
Seperti tercantum dalam Cat atan 5, 6, dan 7 atas As stated in Notes 5, 6, and 7 to the
laporan keuangan, nilai tercatat atas piutang accompanying financial statements, the carrying
pembiayaan investasi, piutang pembiayaan modal value of investment financing receivables,
kerja, piutang pembiayaan multiguna dan working capital financing receivables,
cadangan kerugian penurunan nilai terkaitnya multipurpose financing receivables and the
adalah signifikan terhadap laporan keuangan related allowances are significant to the
Perusahaan terlampir. Pada tanggal Company’s accompanying financial statements.
31 Desember 2025, nilai cadangan kerugian As of 31 December 2025, t he amount s of
penurunan nilai atas piutang pembiayaan allowance for impairment losses for investment
investasi, piutang pembiayaan modal kerja dan financing receivables, working capital financing
piutang pembiayaan multiguna adalah masing- receivables and multipurpose financing
masing sebesar Rp101 miliar, Rp1 miliar, dan receivables are Rp101 billion, Rp1 billion, and
Rp63 miliar. Informasi kebijakan akuntansi Rp63 billion, respectively. The material
material atas cadangan kerugian penurunan nilai accounting policy information of allowance for
aset keuangan diungkapkan dalam Catatan 2 impairment losses of financial assets are
dalam laporan keuangan terlampir. disclosed in Note 2 to the accompanying financial
statements.
Penentuan cadangan kerugian penurunan nilai Determination of allowance for impairment
aset keuangan tersebut di atas, memerlukan losses of the above-mentioned financial assets
pertimbangan dan memiliki ketidakpastian requires judgement and is subject to estimation
estimasi mencakup penentuan model untuk uncertainty which includes determining the
menghitung cadangan kerugian penurunan nilai, model to calculate allowance for impairment
identifikasi eksposur kredit yang mengalami losses, identification of credit exposures with
penurunan kualitas kredit yang signifikan, dan significant deterioration in credit quality, and
penentuan asumsi yang digunakan dalam model determining assumptions used in the allowance
perhitungan cadangan kerugian penurunan nilai, for impairment losses calculation models,
termasuk faktor ekonomi makro berorientasi masa including forward-looking macroeconomic
depan. factors.
Karena penentuan cadangan kerugian penurunan Because the determination of allowance for
nilai piutang pembiayaan multiguna, piutang impairment losses on multipurpose financing
pembiayaan modal kerja dan piutang pembiayaan receivables, working capital financing receivables
investasi melibatkan pertimbangan dan estimasi and investment financing receivables involves
signifikan dari manajemen dan nilai tercatat yang significant judgement s and estimates from the
signifikan, maka hal ini adalah hal audit utama bagi management and the carrying amounts are
kami. significant, it is a key audit matter for us.
iii
A member firm of Ernst & Young Global Limited
Page 471
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00371/ 2.1505/ AU.1/ 09/ 0703- Report No. 00371/ 2.1505/ AU.1/ 09/ 0703-
3/ 1/ III/ 2026 (lanjutan) 3/ 1/ III/ 2026 (continued)
Cadangan kerugian penur unan nilai at as piut ang Allowance for impairment losses on invest ment
pembiayaan invest asi, piut ang pembiayaan financing receivables, working capit al financing
modal ker ja dan piut ang pembiayaan mult iguna receivables and mult ipurpose financing
(piut ang pembiayaan) (lanjut an) receivables (financing receivables) (cont inued)
Respons audit: Audit response:
Kami menguji kontrol utama atas proses We tested the key controls over the process of
pemberian, pencatatan, dan pengawasan piutang origination, recording, and monitoring of the
pembiayaan investasi, piutang pembiayaan modal investment financing receivables, working
kerja dan piutang pembiayaan multiguna. Kami capital financing receivables and multipurpose
memperoleh pemahaman, menilai metodologi financing receivables. We obtained
pengukuran penurunan nilai, dan melakukan understanding and assessed impairment
validasi model pencadangan kerugian penurunan measurement methodologies, and validated
nilai, serta data masukan, dasar dan menilai allowance for impairment losses’ models, inputs,
kewajaran atas asumsi yang digunakan oleh and bases and assessed reasonableness of
Perusahaan dalam menghitung cadangan kerugian assumptions used by the Company in calculating
penurunan nilai. Kami menguji segmentasi kredit the allowance for impairment losses. We tested
dan tiga tahapan kualitas kredit portofolio sesuai the credit segmentation and classification into
dengan kriteria tingkatan (staging) yang disusun three stage credit quality of loan portfolios in
oleh Perusahaan untuk piutang pembiayaan accordance with staging criteria developed by
investasi, piutang pembiayaan modal kerja dan the Company for investment financing
piutang pembiayaan multiguna. Kami receivables, working capital financing
membandingkan pengalaman historis dengan receivables and multipurpose financing
keadaan saat ini dan kerugian terkini yang terjadi receivables. We compared the historical
dalam portofolio, serta menilai kewajaran atas experience with the current circumstances and
penyesuaian berorientasi masa depan, analisis the recent losses incurred in the portfolios, and
faktor ekonomi makro, dan beberapa skenario assessed reasonableness of forward-looking
probabilitas tertimbang untuk piutang pembiayaan adjustments, macroeconomic factor analysis,
investasi, piutang pembiayaan modal kerja dan and probability-weighted multiple scenarios for
piutang pembiayaan multiguna. investment financing receivables, working
capital financing receivables and multipurpose
financing receivables.
iv
A member firm of Ernst & Young Global Limited
Page 472
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00371/ 2.1505/ AU.1/ 09/ 0703- Report No. 00371/ 2.1505/ AU.1/ 09/ 0703-
3/ 1/ III/ 2026 (lanjutan) 3/ 1/ III/ 2026 (continued)
Cadangan kerugian penur unan nilai at as piut ang Allowance for impairment losses on invest ment
pembiayaan invest asi, piut ang pembiayaan financing receivables, working capit al financing
modal ker ja dan piut ang pembiayaan mult iguna receivables and mult ipurpose financing
(piut ang pembiayaan) (lanjut an) receivables (financing receivables) (cont inued)
Respons audit: (lanjutan) Audit response: (continued)
Untuk cadangan kerugian penurunan nilai yang With respect to individually assessed allowance
ditentukan secara individual, kami menguji for impairment losses, we tested samples of
sampel-sampel piutang - piutang tersebut untuk these receivables to evaluate timely
mengevaluasi identifikasi secara tepat waktu oleh identification by the Company of exposures with
Perusahaan atas eksposur yang mengalami significant deterioration in credit quality or
penurunan kualitas kredit yang signifikan atau exposures which have been impaired. For
telah mengalami penurunan nilai. Untuk piutang- receivables identified as impaired, we assessed
piutang yang telah diidentifikasi mengalami the Company’s assumptions on the expected
penurunan nilai, kami menilai asumsi Perusahaan future cash flows, including the value of
atas arus kas masa depan ekspektasian, termasuk realizable collateral based on available market
nilai agunan yang dapat direalisasikan information or valuation prepared by internal
berdasarkan informasi pasar yang tersedia atau valuer. We checked the accuracy of the
penilaian yang dilakukan oleh penilai internal. calculation of the allowance for impairment
Kami memeriksa keakurasian perhitungan jumlah losses amount by recalculating the collective
cadangan kerugian penurunan nilai dengan impairment for the entire portfolio and
melakukan perhitungan ulang atas keseluruhan recalculating the individual impairment.
portofolio yang penurunan nilainya dinilai secara We assessed whether the financial statements
kolektif dan melakukan perhitungan ulang atas disclosures are adequately and appropriately
penurunan nilai yang dinilai secara individual. reflecting the Company’s exposures to credit
Kami menilai apakah pengungkapan di laporan risk. We involved our audit or’s int ernal expert t o
keuangan cukup dan secara memadai assist us in the performance of the above
mencerminkan eksposur Perusahaan terhadap procedures where their specific skills are needed.
risiko kredit. Kami melibatkan pakar auditor
internal kami untuk membantu kami dalam
melakukan prosedur-prosedur di atas ketika
keahlian spesifik mereka diperlukan.
Informasi lain Ot her informat ion
Manajemen bertanggung jawab atas informasi lain. Management is responsible for t he ot her
Informasi lain terdiri dari informasi yang tercantum information. Other information comprises the
dalam Laporan Tahunan 2025 (“ Laporan information included in the Annual Report 2025
Tahunan” ) selain laporan keuangan terlampir dan (the “ Annual Report” ) other than the
laporan auditor independen kami. Laporan accompanying financial statements and our
Tahunan diharapkan akan tersedia bagi kami independent auditor’s report thereon. The
setelah tanggal laporan auditor independen ini. Annual Report is expected to be made available
to us after the date of this independent auditor’s
report.
v
A member firm of Ernst & Young Global Limited
Page 473
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00371/ 2.1505/ AU.1/ 09/ 0703- Report No. 00371/ 2.1505/ AU.1/ 09/ 0703-
3/ 1/ III/ 2026 (lanjutan) 3/ 1/ III/ 2026 (continued)
Informasi lain (lanjut an) Ot her informat ion (cont inued)
Opini kami atas laporan keuangan terlampir tidak Our opinion on the accompanying financial
mencakup Laporan Tahunan, dan oleh karena itu, statements does not cover the Annual Report,
kami tidak menyatakan bentuk keyakinan apapun and accordingly, we do not express any form of
atas Laporan Tahunan tersebut. assurance on the Annual Report.
Sehubungan dengan audit kami atas laporan In connection with our audit of the accompanying
keuangan terlampir, tanggung jawab kami adalah financial statements, our responsibility is to read
untuk membaca Laporan Tahunan ketika tersedia the Annual Report when it becomes available
dan, dalam melaksanakannya, mempertimbangkan and, in doing so, consider whether the Annual
apakah Laporan Tahunan mengandung Report is materially inconsistent with the
ketidakkonsistensian material dengan laporan accompanying financial statements or our
keuangan terlampir atau pemahaman yang kami knowledge obtained in the audit, or otherwise
peroleh selama audit, atau mengandung kesalahan appears to be materially misst ated.
penyajian material.
Ketika kami membaca Laporan Tahunan, jika kami When we read the Annual Report, if we conclude
menyimpulkan bahwa terdapat suatu kesalahan that there is a material misstatement therein, we
penyajian material di dalamnya, kami diharuskan are required to communicate the matter to those
untuk mengomunikasikan hal tersebut kepada charged with governance and take appropriate
pihak yang bertanggung jawab atas tata kelola dan actions based on the applicable laws and
melakukan tindakan yang tepat berdasarkan regulations.
peraturan perundang-undangan yang berlaku.
Tanggung jawab manajemen dan pihak yang Responsibilit ies of management and t hose
bert anggung jawab at as t at a kelola t erhadap charged wit h governance for t he financial
laporan keuangan st at ement s
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation
dan penyajian wajar laporan keuangan tersebut and fair presentation of financial statements in
sesuai dengan Standar Akuntansi Keuangan di accordance with Indonesian Financial Accounting
Indonesia, dan atas pengendalian internal yang Standards, and for such internal control as
dianggap perlu oleh manajemen untuk management determines is necessary to enable
memungkinkan penyusunan laporan keuangan the preparation of financial statements that are
yang bebas dari kesalahan penyajian material, baik free from material misstat ement, whether due to
yang disebabkan oleh kecurangan maupun fraud or error.
kesalahan.
vi
A member firm of Ernst & Young Global Limited
Page 474
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00371/ 2.1505/ AU.1/ 09/ 0703- Report No. 00371/ 2.1505/ AU.1/ 09/ 0703-
3/ 1/ III/ 2026 (lanjutan) 3/ 1/ III/ 2026 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilit ies of management and t hose
bert anggung jawab at as t at a kelola t erhadap charged wit h governance for t he financial
laporan keuangan (lanjut an) st at ement s (cont inued)
Dalam penyusunan laporan keuangan , manajemen In preparing the financial statements,
bertanggung jawab untuk menilai kemampuan management is responsible for assessing the
Perusahaan dalam mempertahankan Company’s ability to continue as a going concern,
kelangsungan usahanya, mengungkapkan, sesuai disclosing, as applicable, matters related to going
dengan kondisinya, hal-hal yang berkaitan dengan concern, and using the going concern basis of
kelangsungan usaha, dan menggunakan basis accounting, unless management either intends to
akuntansi kelangsungan usaha, kecuali manajemen liquidate the Company or to cease its operations,
memiliki intensi untuk melikuidasi Perusahaan atau or has no realistic alternative but to do so.
menghentikan operasinya atau tidak memiliki
alternatif yang realistis selain melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible
bertanggung jawab untuk mengawasi proses for overseeing the Company’s financial reporting
pelaporan keuangan Perusahaan. process.
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan financial st at ement s
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obtain reasonable
memadai tentang apakah laporan keuangan secara assurance about whet her the financial
keseluruhan bebas dari kesalahan penyajian statements taken as a whole are free from
material, baik yang disebabkan oleh kecurangan material misst atement, whether due to fraud or
maupun kesalahan, dan untuk menerbitkan error, and to issue an independent auditor’s
laporan auditor independen yang mencakup opini report that includes our opinion. Reasonable
kami. Keyakinan memadai merupakan suatu assurance is a high level of assurance, but is not
tingkat keyakinan tinggi, namun bukan merupakan a guarantee that an audit conducted in
suatu jaminan bahwa audit yang dilaksanakan accordance with Standards on Auditing
berdasarkan Standar Audit yang ditetapkan oleh established by the IICPA will always detect a
IAPI akan selalu mendeteksi kesalahan penyajian material misstatement when it exists.
material ketika hal tersebut ada. Kesalahan Misstatements can arise from fraud or error and
penyajian dapat disebabkan oleh kecurangan are considered material if, individually or in the
maupun kesalahan dan dianggap material jika, baik aggregate, t hey could reasonably be expect ed t o
secara individual maupun agregat, dapat influence the economic decisions of users taken
diekspektasikan secara wajar akan memengaruhi on the basis of these financial statements.
keputusan ekonomi yang diambil oleh pengguna
berdasarkan laporan keuangan tersebut.
vii
A member firm of Ernst & Young Global Limited
Page 475
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00371/ 2.1505/ AU.1/ 09/ 0703- Report No. 00371/ 2.1505/ AU.1/ 09/ 0703-
3/ 1/ III/ 2026 (lanjutan) 3/ 1/ III/ 2026 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan (lanjut an) financial st at ement s (cont inued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama scepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Mengidentifikasi dan menilai risiko kesalahan Ident ify and assess the risks of material
penyajian material dalam laporan keuangan, misstatement of the financial statements,
baik yang disebabkan oleh kecurangan maupun whether due to fraud or error, design and
kesalahan, mendesain dan melaksanakan perform audit procedures responsive to such
prosedur audit yang responsif terhadap risiko risks, and obtain audit evidence that is
tersebut, serta memeroleh bukti audit yang sufficient and appropriate to provide a basis
cukup dan tepat untuk menyediakan basis bagi for our opinion. The risk of not detecting a
opini kami. Risiko tidak terdeteksinya suatu material misst atement resulting from fraud is
kesalahan penyajian material yang disebabkan higher than for one resulting from error, as
oleh kecurangan lebih tinggi dari yang fraud may involve collusion, forgery,
disebabkan oleh kesalahan, karena kecurangan intentional omissions, misrepresentations, or
dapat melibatkan kolusi, pemalsuan, override of internal control.
penghilangan secara sengaja, pernyataan
salah, atau pengabaian atas pengendalian
internal.
Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on t he effect iveness of
keefektivitasan pengendalian internal the Company’s internal control.
Perusahaan.
Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
viii
A member firm of Ernst & Young Global Limited
Page 476
The original report included herein is in the Indonesian
language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00371/ 2.1505/ AU.1/ 09/ 0703- Report No. 00371/ 2.1505/ AU.1/ 09/ 0703-
3/ 1/ III/ 2026 (lanjutan) 3/ 1/ III/ 2026 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan (lanjut an) financial st at ement s (cont inued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards
Standar Audit yang ditetapkan oleh IAPI, kami on Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama scepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Menyimpulkan ketepatan penggunaan basis Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management's use of the going concern basis
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit
diperoleh, apakah terdapat suatu evidence obtained, whether a material
ketidakpastian material yang terkait dengan uncertainty exists related to events or
peristiwa atau kondisi yang dapat conditions that may cast significant doubt on
menyebabkan keraguan signifikan atas the Company's ability to continue as a going
kemampuan Perusahaan untuk concern. If we conclude that a material
mempertahankan kelangsungan usahanya. uncertainty exists, we are required to draw
Ketika kami menyimpulkan bahwa terdapat attention in our independent auditor’s report
suatu ketidakpastian material, kami diharuskan to the related disclosures in the financial
untuk menarik perhatian dalam laporan auditor statements or, if such disclosures are
independen kami ke pengungkapan terkait inadequate, to modify our opinion. Our
dalam laporan keuangan atau, jika conclusion is based on the audit evidence
pengungkapan tersebut tidak memadai, obtained up to the date of our independent
memodifikasi opini kami. Kesimpulan kami auditor’s report. However, future events or
didasarkan pada bukti audit yang diperoleh conditions may cause the Company to cease
hingga tanggal laporan auditor independen to continue as a going concern.
kami. Namun, peristiwa atau kondisi masa
depan dapat menyebabkan Perusahaan tidak
dapat mempertahankan kelangsungan
usahanya.
Mengevaluasi penyajian, struktur, dan isi Evaluate the overall presentation, structure,
laporan keuangan secara keseluruhan, and content of the financial statements,
termasuk pengungkapannya, dan apakah including the disclosures, and whether the
laporan keuangan mencerminkan transaksi dan financial statements represent the underlying
peristiwa yang mendasarinya dengan suatu transactions and events in a manner that
cara yang mencapai penyajian wajar. achieves fair present ation.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timing of the audit and
direncanakan atas audit serta temuan audit significant audit findings, including any
signifikan, termasuk setiap defisiensi signifikan significant deficiencies in internal control that we
dalam pengendalian internal yang teridentifikasi identify during our audit.
oleh kami selama audit.
ix
A member firm of Ernst & Young Global Limited
Page 477
A member firm of Ernst & Young Global Limited
Page 478
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/ 31 Desember/
December 31, Catatan/ December 31,
2025 Notes 2024
ASET ASSETS
2b,2c,2r,2t Cash on hand and
Kas dan kas di bank 54.161.468 4,36a,37,38 225.804.539 cash in bank
2b,2d,2g,
Piutang pembiayaan 2r,3,5,35, Investment financing
investasi - neto 1.345.194.820 36b,37,38 1.385.853.844 receivables - net
2b,2f,
Piutang pembiayaan 2g,3,6, Working capital
modal kerja - neto 157.315.721 35,37,38 88.303.689 receivables - net
2b,2e,2g
Piutang pembiayaan 2r,3,7,35 Multipurpose financing
multiguna - neto 2.749.243.570 36c,36r,37,38 4.794.499.241 receivables - net
2b,2d,2g,
2r,3,8,34,35 Operating lease
Piutang sewa operasi - neto 24.760.334 36d,37,38 55.028.538 receivables - net
Beban dibayar di muka 2h,2r Prepaid expenses
dan uang muka 58.371.752 9,36f 65.112.256 and advances
Pajak dibayar dimuka 13.605.291 2p,3,18a 826.048 Prepaid tax
Aset tetap - neto 38.030.115 2i,3,10 41.594.673 Fixed assets - net
Aset hak guna - neto 19.207.803 2j,3,11 20.353.914 Right of use assets - net
Asset under operating
Aset sewa operasi - neto 885.545.102 2d,3,12 900.622.884 lease - net
Aset takberwujud - neto 15.188.899 2k,3,13 16.073.297 Intangible assets - net
2b,2s,2t
Aset derivatif 5.414.799 3,22a,37,38 13.546.340 Derivative assets
Aset pajak tangguhan - neto 21.539.447 2p,3,18f 17.080.919 Deferred tax assets - net
2b,2g
2l,2r,3
14, 35
Aset lain-lain - neto 30.562.245 36e,37,28 52.931.599 Other assets - net
TOTAL ASET 5.418.141.366 7.677.631.781 TOTAL ASSETS
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes form an integral part of these
integral dari laporan keuangan ini. financial statements.
1
Page 479
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENTS OF FINANCIAL POSITION
Tanggal 31 Desember 2025 (continued)
(Disajikan dalam Ribuan Rupiah, As of December 31, 2025
Kecuali Dinyatakan Lain) (Expressed in Thousands of Rupiah,
Unless Otherwise Stated)
31 Desember/ 31 Desember/
December 31, Catatan/ December 31,
2025 Notes 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
2b,2r,15,
Pinjaman yang diterima 2.572.791.498 36g,37,38 4.973.707.999 Borrowings
2b,2r,16,
Utang obligasi 999.102.946 36h,37,38 1.001.511.620 Bonds payable
2b,2r,17,
Beban yang masih harus dibayar 72.141.723 36i,37,38 66.272.871 Accrued expenses
Utang pajak 11.818.545 2p,18b 7.301.769 Taxes payable
Liabilitas imbalan kerja Liabilities for
karyawan 43.363.414 2o,3,21 35.730.992 employee benefits
2b,2s,
Liabilitas derivatif 51.669 3,22b - Derivative liabilities
2b,2j,2r,
Liabilitas sewa 14.553.305 3,19,36q,37,38 15.985.011 Lease liabilities
Liabilitas lain-lain 190.962.140 2b,20,37,38 152.573.111 Other liabilities
TOTAL LIABILITAS 3.904.785.240 6.253.083.373 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham 450.000.000 23 450.000.000 Capital stock
Saldo laba: Retained earnings:
Telah ditentukan penggunaannya 112.518.251 24 112.518.251 Appropriated
Belum ditentukan
penggunaannya 951.337.460 860.453.527 Unappropriated
Pengukuran kembali liabilitas Remeasurement of liabilities
imbalan kerja - neto setelah for employee benefits -
pajak 3.874.050 2o,21 3.525.176 net of tax
Kerugian kumulatif atas Cummulative losses on
instrumen derivatif untuk derivative instrument for
lindung nilai arus kas - cash flow hedging -
neto setelah pajak (4.373.635) 2s,22a (1.948.546) net of tax
TOTAL EKUITAS 1.513.356.126 1.424.548.408 TOTAL EQUITY
TOTAL LIABILITAS TOTAL LIABILITIES AND
DAN EKUITAS 5.418.141.366 7.677.631.781 EQUITY
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes form an integral part of these
integral dari laporan keuangan ini. financial statements.
2
Page 480
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
LAPORAN LABA RUGI STATEMENTS OF PROFIT OR LOSS
DAN PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 December 31, 2025
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Untuk tahun yang berakhir pada tanggal 31 Desember/
Years ended December 31,
Catatan/
2025 Notes 2024
PENDAPATAN REVENUE
2n,2r,
Pendapatan pembiayaan investasi 175.916.994 25,36j 175.182.635 Investment financing income
Pendapatan pembiayaan modal kerja 13.301.001 2n,26 12.568.779 Working capital income
2n,2r,
Pendapatan pembiayaan multiguna 546.572.422 27,36k 757.769.757 Multipurpose financing income
2n,2r,
Pendapatan sewa operasi 375.748.262 28,36p 359.505.548 Operating lease Income
2n,2r,
Pendapatan bunga 11.009.698 29,36l 7.869.700 Interest income
Keuntungan atas penjualan Gain on sale of assets
aset sewa operasi 46.111.086 12 31.464.016 under operating lease
Pendapatan komisi 943.203 4.878.779 Fee based income
Pendapatan lain-lain 62.577.841 30a 62.018.079 Other income
TOTAL PENDAPATAN 1.232.180.507 1.411.257.293 TOTAL REVENUE
BEBAN EXPENSES
Beban pendanaan 335.208.866 2n,2r,32,36m 476.158.780 Financing costs
Beban gaji dan tunjangan 198.961.622 2n,2r,31,36n 217.467.575 Salaries and benefits expenses
Penyisihan kerugian 2g,5,6,7, Provision for impairment
penurunan nilai 160.475.917 14,35 180.003.348 losses
General and administrative
Beban umum dan administrasi 103.871.176 2n,2r,34,36o 90.924.698 expenses
10,11, Depreciation and
Beban depresiasi dan amortisasi 293.588.197 12,13 281.530.162 amortization expenses
Beban hunian 4.232.456 2n,2r,33 4.174.008 Occupancy expenses
Keuntungan dari Foreign exchange
selisih kurs - neto (51.551) 2t (265.679) gain - net
Kerugian atas penjualan Loss on sale of assets
aset sewa operasi 5.015.745 12 9.901.675 under operating lease
Beban lain-lain 12.793.774 30b 16.343.074 Other expenses
TOTAL BEBAN 1.114.096.202 1.276.237.641 TOTAL EXPENSES
LABA SEBELUM BEBAN INCOME BEFORE FINAL
PAJAK FINAL DAN TAX AND INCOME
PAJAK PENGHASILAN 118.084.305 135.019.652 TAX EXPENSE
Beban pajak final 2.200.444 2p 1.572.322 Final tax expense
LABA SEBELUM BEBAN INCOME BEFORE INCOME
PAJAK PENGHASILAN 115.883.861 133.447.330 TAX EXPENSE
BEBAN PAJAK PENGHASILAN 24.999.928 2p,18d 29.542.966 INCOME TAX EXPENSE
LABA TAHUN BERJALAN 90.883.933 103.904.364 INCOME FOR THE YEAR
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes form an integral part of these
integral dari laporan keuangan ini. financial statements.
3
Page 481
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
LAPORAN LABA RUGI STATEMENTS OF PROFIT OR LOSS
DAN PENGHASILAN KOMPREHENSIF LAIN (lanjutan) AND OTHER COMPREHENSIVE
Untuk Tahun yang Berakhir INCOME (continued)
pada Tanggal 31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Untuk tahun yang berakhir pada tanggal 31 Desember/
Years ended December 31,
Catatan/
2025 Notes 2024
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos yang tidak akan Item that will not be reclassified
direklasifikasi ke laba rugi to profit or loss
Keuntungan aktuarial 447.275 2o,21 691.725 Actuarial gain (loss)
Pajak penghasilan terkait (98.400) 2p,18d (152.179) Related income tax
Pos yang akan direklasifikasi Item that will be reclassified
ke laba rugi to profit or loss
Effective portion of the
Bagian efektif atas perubahan fair value change of the
nilai wajar instrumen derivatif - derivative instrument -
lindung nilai arus kas (3.109.089) 2s,22 (908.005) cash flow hedge
Pajak penghasilan terkait 684.000 2p,18d 199.761 Related income tax
RUGI KOMPREHENSIF OTHER COMPREHENSIVE
LAIN SETELAH PAJAK (2.076.214) (168.698) LOSS - NET OF TAX
TOTAL PENGHASILAN
KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 88.807.719 103.735.666 INCOME FOR THE YEAR
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes form an integral part of these
integral dari laporan keuangan ini. financial statements.
4
Page 482
The original financial statements included herein are in the Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 December 31, 2025
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pengukuran
Kerugian kumulatif kembali liabilitas
atas instrumen imbalan kerja
derivatif untuk - neto setelah
lindung nilai pajak/
Saldo laba /Retained earnings arus kas - neto/ Remeasurement
Cumulative of liabilities
Telah ditentukan Belum ditentukan losses instruments for employee
Catatan/ Modal saham/ penggunaannya/ penggunaannya/ for cash flow benefits - Total ekuitas/
Notes Share capital Appropriated Unappropriated hedges - net net of tax Total equity
Saldo pada tanggal 31 Desember 2023 450.000.000 90.000.000 779.067.414 (1.240.302) 2.985.630 1.320.812.742 Balance as of December 31, 2023
Pencadangan laba untuk
cadangan umum 24 - 22.518.251 (22.518.251) - - - Appropriate earning for general reserve
Laba tahun berjalan - - 103.904.364 - - 103.904.364 Income for the year
Keuntungan aktuarial - neto - - - - 539.546 539.546 Actuarial gain - net
Bagian yang efektif dari lindung nilai Effective portion of cash flow
arus kas - neto - - - (708.244) - (708.244) hedges - net
Saldo pada tanggal 31 Desember 2024 450.000.000 112.518.251 860.453.527 (1.948.546) 3.525.176 1.424.548.408 Balance as of December 31, 2024
Laba tahun berjalan - - 90.883.933 - - 90.883.933 Income for the year
Keuntungan aktuarial - neto - - - - 348.874 348.874 Actuarial gain - net
Bagian yang efektif dari lindung nilai Effective portion of cash flow
arus kas - neto - - - (2.425.089) - (2.425.089) hedges - net
Saldo pada tanggal 31 Desember 2025 450.000.000 112.518.251 951.337.460 (4.373.635) 3.874.050 1.513.356.126 Balance as of December 31, 2025
Catatan atas laporan keuangan terlampir merupakan bagian integral dari laporan keuangan ini. The accompanying notes form an integral part of these financial statements.
5
Page 483
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 December 31, 2025
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Untuk tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
Catatan/
2025 Notes 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan kas dari: Cash receipts from:
Pembiayaan investasi 1.554.267.584 1.473.220.443 Investment financing
Pembiayaan modal kerja 234.664.210 222.073.444 Working capital financing
Pembiayaan multiguna 2.736.683.165 2.952.326.571 Multipurpose financing
Bank sehubungan dengan Bank in connections with
transaksi kerjasama the transaction of joint
pembiayaan bersama 610.580.986 179.940.979 financing cooperation
Sewa operasi 433.550.684 394.672.677 Operating lease
Bunga giro dan deposito 8.809.254 6.297.379 account and time deposit
Lain-lain 158.678.671 74.282.594 Others
Total penerimaan kas 5.737.234.554 5.302.814.087 Total cash receipts
Pembayaran kas
untuk/kepada: Cash disbursement for/to:
Transaksi sehubungan dengan : Transaction related to:
Pembiayaan (1.940.647.924) (2.619.210.692) Financing
Bank sehubungan dengan Bank in connections with
transaksi kerjasama the transaction of joint
pembiayaan Bersama (589.966.856) (30.987.051) financing cooperation
General and administrative
Beban umum dan administrasi expenses, salaries and
beban gaji dan tunjangan benefits expenses and
serta beban lain-lain (332.206.647) (303.439.049) other expenses
Beban pendanaan dan Financing cost and
Keuangan (337.455.532 ) (480.800.134) financing charge
Beban pajak (50.627.403 ) (28.214.010) Tax expense
Lain-lain (16.701.224 ) (21.126.889) Others
Total pengeluaran kas (3.267.605.586) (3.483.777.825) Total cash expenses
Kas neto diperoleh dari Net cash provided by
untuk aktivitas operasi 2.469.628.968 1.819.036.262 operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Pembayaran untuk perolehan Payment of acquisition of
aset sewa operasi (298.202.456) 12 (263.655.211) operating lease assets
Perolehan aset tetap (12.938.341) 10 (20.803.962) Acquisition of fixed assets
Perolehan aset hak guna (9.189.065) 11 (13.753.163) Acquisition of right of use
Perolehan aset takberwujud (4.957.038) 13 (6.902.396) Acquisition of intangible assets
Penerimaan dari penjualan Proceeds from sale of
aset tetap 1.513.078 10 1.115.363 fixed assets
Penerimaan dari penjualan Proceeds from sale of
aset sewa operasi 91.904.608 12 85.814.329 operating lease assets
Kas neto digunakan untuk Net cash used in
aktivitas investasi (231.869.214) (218.185.040) investing activities
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes form an integral part of these
integral dari laporan keuangan ini. financial statements.
6
Page 484
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
LAPORAN ARUS KAS (lanjutan) STATEMENTS OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 December 31, 2025
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Untuk tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
Catatan/
2025 Notes 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penerimaan pinjaman 44.472.694.241 40 44.516.507.161 Proceeds from borrowings
Pembayaran pinjaman (46.870.683.501) 15,40 (45.372.623.155) Repayment of borrowings
Pembayaran untuk obligasi (700.000.000) 40 (197.000.000) Repayment of bonds
Pembayaran untuk Repayment of Medium
Medium Term Notes - 40 (500.000.000) Term Notes
Penerimaan utang obligasi 700.000.000 40 - Proceeds from bonds payable
Liabilitas sewa (11.453.548) 20,40 (5.569.653) Lease liability
Kas neto digunakan untuk Net cash used in
aktivitas pendanaan (2.409.442.808) (1.558.685.647) financing activities
NET INCREASE (DECREASE)
(PENURUNAN) KENAIKAN NETO IN CASH ON HAND AND
KAS DAN KAS DI BANK (171.683.054) 42.165.575 CASH IN BANK
Effect on foreign exchange
Efek perubahan kurs terhadap rate changes on cash on
kas dan kas di bank 39.983 55.904 hand and cash in bank
CASH ON HAND AND CASH
KAS DAN KAS DI BANK IN BANK AT BEGINNING
AWAL TAHUN 225.804.539 183.583.060 OF THE YEAR
CASH ON HAND AND CASH
KAS DAN KAS DI BANK IN BANK AT THE END
AKHIR TAHUN 54.161.468 225.804.539 OF THE YEAR
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes form an integral part of these
integral dari laporan keuangan ini. financial statements.
7
Page 485
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM 1. GENERAL
a. Pendirian dan informasi umum Perusahaan a. Establishment and general information of
the Company
PT BRI Multifinance Indonesia (“Perusahaan”) PT BRI Multifinance Indonesia (“the Company”)
didirikan di Republik Indonesia dengan nama was established in the Republic of Indonesia
PT Sari Usaha Leasing berdasarkan Akta namely PT Sari Usaha Leasing based on the
Pendirian No. 7 tanggal 2 Agustus 1983 yang Deed of Establishment No. 7 dated
dibuat di hadapan Kartini Muljadi, SH, Notaris August 2, 1983 made before Kartini Muljadi, SH,
di Jakarta, yang kemudian diubah menjadi Notary in Jakarta, which then changed into
PT Sanwa-BRI Leasing berdasarkan PT Sanwa-BRI Leasing based on the Deed
Akta Perubahan No. 156 tanggal 22 November No. 156 dated November 22, 1983. Those Deeds
1983. Akta-akta mana telah mendapatkan have been legalized by the Minister of Justice of
pengesahan dari Menteri Kehakiman RI the Republic of Indonesia based on His
berdasarkan Surat Keputusan No. C2-7596- Decree No. C2-7596-HT.01.01.TH’83 dated
HT.01.01.TH’83 tanggal 25 November 1983, November 25, 1983 and which has been
dan telah diumumkan dalam Berita Negara announced in the State Gazette of
Republik Indonesia (“BNRI”) No. 102 the Republic of Indonesia (“BNRI”) No. 102 dated
tanggal 23 Desember 1983. December 23, 1983.
Nama Perusahaan mengalami beberapa kali The Company’s name has been changed several
perubahan, terakhir dengan Akta No. 67 times, the latest of which was covered by the
tanggal 15 September 2016 yang dibuat di Notarial Deed No. 67 dated September 15, 2016
hadapan I Gede Buda Gunamanta, S.H, of I Gede Buda Gunamanta, S.H, in South
Notaris di Jakarta Selatan, dimana nama Jakarta, in which the Company’s name was
Perusahaan diubah dari PT BTMU-BRI Finance changed from PT BTMU-BRI Finance to
menjadi PT BRI Multifinance Indonesia. PT BRI Multifinance Indonesia. This change of
Perubahan nama ini telah disetujui oleh Menteri name was approved by the Minister of Law
Hukum dan Hak Asasi Manusia RI dalam Surat and Human Rights by His Decree
Keputusan No. AHU-0017619.AH.01.02 tahun No. AHU-0017619.AH.01.02 in year 2016 dated
2016 tanggal 29 September 2016, dan telah September 29, 2016 and has been announced
diumumkan dalam BNRI No. 85 tanggal in the State Gazette No. 85 dated
25 Oktober 2016. October 25, 2016.
Anggaran dasar Perusahaan mengalami The Company’s Articles of Association have
beberapa kali perubahan dengan perubahan been amended several times, with the latest
terakhir dilakukan berdasarkan akta No. 01 amendment effected based on the Deed no. 01
tanggal 3 Januari 2025 dibuat di hadapan dated of January 3, 2025 made before Arry
Arry Supratno, SH, Notaris di Jakarta Pusat, Supratno, SH, Notary in Central Jakarta, which
yang telah diberitahukan kepada Menteri has been notified to the Ministry of Laws and
Hukum dan Hak Asasi Manusia dengan Human Rights of the Republic of Indonesia by the
Surat Penerimaan Pemberitahuan No. AHU- Aceptance of Notification Letter No. AHU-
AH.01.03.0004409 tanggal 13 Januari 2025. AH.01.03.0004409 dated January 13, 2025.
8
Page 486
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian dan informasi umum Perusahaan a. Establishment and general information of
(lanjutan) the Company (continued)
Sesuai dengan Pasal 3 Anggaran Dasar In accordance with the Article 3 of the
Perusahaan, ruang lingkup kegiatan usaha Company’s Articles of Association, the scope of
Perusahaan adalah berusaha dalam bidang activities of the Company comprises financing
pembiayaan yang meliputi bidang sebagai activities covering the following areas:
berikut:
a. Pembiayaan investasi a. Investment financing
b. Pembiayaan modal kerja b. Working capital financing
c. Pembiayaan multiguna c. Multipurpose financing
d. Kegiatan usaha pembiayaan lain, d. Other financing business activities based
berdasarkan persetujuan Otoritas Jasa on approval by Financial Service Authority
Keuangan (OJK) (FSA)
e. Sewa operasi, dan atau kegiatan berbasis e. Operating lease and/or fee-based activitiy
fee sepanjang tidak bertentangan dengan to the extent consistent with legislation in
peraturan perundang-undangan di sektor the financial service sector.
jasa keuangan.
Perusahaan memperoleh izin usaha untuk The Company obtained the license to operate
melakukan kegiatan usaha dalam bidang as a financing company based on the Decree of
pembiayaan berdasarkan Keputusan Dewan the Board of Commissioners of the Financial
Komisioner Otoritas Jasa Keuangan Services Authority No. KEP-771/NB.11/2016
No. KEP-771/NB.11/2016 tanggal 17 Oktober dated October 17, 2016 regarding Enforcement
2016 tentang Pemberlakuan Izin Usaha di of the Business License in Finance Company in
Bidang Perusahaan Pembiayaan Sehubungan Relation to the Changes of Name PT BTMU-
Perubahan Nama PT BTMU-BRI Finance BRI Finance to become PT BRI Multifinance
menjadi PT BRI Multifinance Indonesia. Indonesia.
Perusahaan bergerak dalam bidang The Company is engaged in investment
pembiayaan investasi, pembiayaan modal kerja financing, working capital financing and multi
dan pembiayaan multiguna khususnya purpose financing activities particularly for
pembiayaan kendaraan bermotor. Kantor pusat motor vehicles financing. The Company’s head
Perusahaan beralamat di Gedung Menara office is located at Gedung Menara BRILian
BRILian Lantai 22 dan 21, Jalan Gatot Subroto 22nd and 21st, Jalan Gatot Subroto Kav. 64 No.
Kav. 64 No. 177A, Menteng Dalam, Tebet, 177A, Menteng Dalam, Tebet, Jakarta Selatan
Jakarta Selatan 12870. 12870.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
Perusahaan memiliki 27 kantor cabang, serta Company has 27 branches, with 13 marketing
13 kantor pemasaran dan 26 kantor cabang, offices and 26 branches, with 18 marketing
serta 18 kantor pemasaran. offices.
Entitas induk Perusahaan adalah PT Bank The parent entity is PT Bank Rakyat Indonesia
Rakyat Indonesia (Persero) Tbk dan PT Bank (Persero) Tbk whereby PT Bank Rakyat
Rakyat Indonesia (Persero) Tbk dimiliki oleh Indonesia (Persero) Tbk is owned by
PT Danantara Asset Management (Persero) PT Danantara Asset Management (Persero) as
sebagai pemegang saham mayoritas. the majority shareholder.
9
Page 487
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Dewan Komisaris, Direksi dan Karyawan b. Boards of Commissioners, Directors and
Employees
Susunan Dewan Komisaris dan Direksi The composition of the Company’s Boards of
Perusahaan pada tanggal 31 Desember 2025 Commissioners and Directors as of
dan 2024 adalah sebagai berikut: December 31, 2025 and 2024 are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Dewan Komisaris Board of Commissioners
Komisaris Utama Sigit Murtiyoso Sigit Murtiyoso President Commissioner
Komisaris - Dhoni Ramadi1) Commissioner
Komisaris Independen Diah Defawati Ande Diah Defawati Ande Independent Commissioner
Direksi Board of Directors
Direktur Utama Wahyudi Darmawan Wahyudi Darmawan President Director
Direktur Operasional - Willy Halim Sugiardi1) Operational Director
Direktur Bisnis Primartono Gunawan Primartono Gunawan Business Director
Direktur Manajemen Risiko Ari Prayuwana Ari Prayuwana Risk Management Director
1) 1)
Mengundurkan diri efektif pada tanggal 30 Juni 2025 Effective resigned on June 30, 2025
Berdasarkan Surat Keputusan Direksi PT BRI Based on the Decree of the Board of Directors
Multifinance Indonesia No. 253/DIR/HCD/07- of PT BRI Multifinance Indonesia
2025 tanggal 1 Juli 2025, Sekretaris No. 253/DIR/HCD/07-2025 dated July 1, 2025,
Perusahaan adalah Aditia Fakhri Ramadhani. the Corporate Secretary is Aditia Fakhri
Ramadhani.
Berdasarkan Surat Keputusan Direksi Based on Directors’ Decision Letter of
No. 170/DIR/HCD/04-2023, Kepala Divisi the Company No. 170/DIR/HRD/04-2023
Internal Audit pada tanggal 31 Desember 2023 the Internal Audit Division Head as of
adalah Bahrul Ulum. December 31, 2023 is Bahrul Ulum.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024,
Perusahaan mempunyai karyawan tetap the Company has 498 and 503 permanent
masing-masing sejumlah 498 orang dan employees, and 422 and 439 non-permanent
503 orang, serta karyawan tidak tetap employees, respectively (unaudited).
masing-masing sejumlah 422 orang dan 439
orang (tidak diaudit).
c. Penyelesaian laporan keuangan c. Completion of the financial statements
Manajemen Perusahaan bertanggung jawab The Company’s management is responsible for
atas penyusunan dan penyajian wajar laporan the preparation and fair presentation of these
keuangan ini sesuai dengan Standar Akuntansi financial statements in accordance with
Keuangan di Indonesia, yang diselesaikan dan Indonesian Financial Accounting Standards,
diotorisasi untuk diterbitkan oleh Direksi which were completed and authorized for
Perusahaan pada tanggal 30 Maret 2026. issuance by the Board of Directors of the
Company on March 30, 2026.
10
Page 488
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL POLICIES INFORMATION
a. Pernyataan kepatuhan dan dasar penyajian a. Statement of compliance and basis of
laporan keuangan presentation of the financial statements
Laporan keuangan telah disusun dan disajikan The financial statements have been prepared
sesuai dengan Standar Akuntansi Keuangan di and presented in accordance with Financial
Indonesia, yang mencakup Pernyataan Standar Accounting Standards, in Indonesia which
Akuntansi Keuangan (“PSAK”) dan Interpretasi comprise the Statements of Financial
Standar Akuntansi Keuangan (“ISAK”) yang Accounting Standards (“PSAK”) and
dikeluarkan oleh Dewan Standar Akuntansi Interpretations to Financial Accounting
Keuangan Ikatan Akuntan Indonesia serta Standards (“ISAK”) issued by the Board of
Peraturan Otoritas Jasa Keuangan (“OJK”), Financial Accounting Standards of the
Peraturan No. VIII.G.7 tentang “Penyajian dan Indonesian Institute of Accountants and
Pengungkapan Laporan Keuangan Emiten atau Financial Services Authority (“OJK”).
Perusahaan Publik” yang terdapat dalam Regulation No. VIII.G.7 regarding “Issuer’s or
Lampiran Keputusan Ketua BAPEPAM-LK Public Company’s Financial Statements
No. KEP-347/BL/2012 tanggal 25 Juni 2012. Presentation and Disclosure” as included in the
Appendix of the Decree of the Chairman of
BAPEPAM-LK No. KEP-347/BL/2012 dated
June 25, 2012.
Laporan keuangan disusun berdasarkan The financial statements have been prepared
konsep akrual dan dasar pengukuran dengan on the accrual basis using the historical cost
menggunakan konsep harga historis, kecuali concept, except for the statement of cash flows
laporan arus kas dan beberapa akun tertentu and certain accounts which are measured on
yang disusun berdasarkan pengukuran lain the basis described in the related accounting
sebagaimana diuraikan dalam kebijakan policies for those accounts.
akuntansi masing-masing akun tersebut.
Laporan arus kas disusun menggunakan The statement of cash flows are prepared based
metode langsung dan arus kas dikelompokkan on the direct method by classifying cash flows
atas dasar aktivitas operasi, investasi dan on the basis of operating, investing and
pendanaan. Untuk tujuan laporan arus kas, kas financing activities. For the purposes of the
dan kas di bank mencakup kas dan kas di bank statement of cash flows, cash and cash in banks
dengan jangka waktu jatuh tempo tiga bulan include cash on hand and cash in banks with
atau kurang, sepanjang tidak digunakan original maturity of three months or less, as long
sebagai jaminan atas pinjaman atau dibatasi as they are not being pledged as collateral for
penggunaannya. borrowings or restricted.
Kebijakan akuntansi yang diterapkan oleh The accounting policies adopted by
Perusahaan adalah selaras bagi tahun yang the Company are consistently applied for the
dicakup oleh laporan keuangan, kecuali untuk years covered by the financial statements,
standar akuntansi baru dan revisi seperti except for new and revised accounting
diungkapkan pada Catatan 2u. standards as disclosed in the Note 2u.
Pos-pos dalam Penghasilan Komprehensif The items under Other Comprehensive Income
Lainnya disajikan terpisah antara akun-akun (OCI) are presented separately between items
yang akan direklasifikasikan ke laba rugi dan to be reclassified to profit or loss and those items
akun-akun yang tidak akan direklasifikasikan ke not to be reclassified to profit or loss.
laba rugi.
11
Page 489
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
a. Pernyataan kepatuhan dan dasar penyajian a. Statement of compliance and basis of
laporan keuangan (lanjutan) presentation of the financial statements
(continued)
Dalam penyusunan laporan keuangan sesuai The preparation of financial statements in
dengan Standar Akuntansi Keuangan di conformity with Indonesian Financial Accounting
Indonesia, dibutuhkan pertimbangan, estimasi dan Standards requires the use of judgments,
asumsi yang mempengaruhi: estimates and assumptions that affect:
- penerapan kebijakan akuntansi; - the application of accounting policies;
- jumlah aset dan liabilitas yang dilaporkan, - the reported amounts of assets and liabilities
dan pengungkapan atas aset dan liabilitas and disclosure of contingent assets and
kontinjensi pada tanggal laporan keuangan; liabilities at the date of the financial
statements;
- jumlah pendapatan dan beban yang - the reported amounts of income and
dilaporkan selama 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 aktual mungkin events and activities, actual results may differ
berbeda dengan jumlah yang diestimasi semula. from those estimates.
Mata uang pelaporan yang digunakan dalam The presentation currency used in the
laporan keuangan adalah Rupiah yang preparation of the financial statements is the
merupakan mata uang fungsional Perusahaan. Indonesian Rupiah, which is the Company’s
functional currency.
Seluruh angka dalam laporan keuangan ini, All figures in the financial statement are
dibulatkan menjadi dan disajikan dalam ribuan rounded to and stated in thousands of Rupiah
Rupiah, kecuali dinyatakan lain. unless otherwise stated.
b. Aset dan liabilitas keuangan b. Financial assets and liabilities
b.1. Aset keuangan b.1. Financial assets
Perusahaan menggunakan 2 (dua) dasar The Company uses 2 (two) bases for
untuk mengklasifikasikan aset keuangan classifying financial assets, namely
yaitu (i) penilaian model bisnis dan (i) evaluation of the business model and
(ii) penilaian mengenai arus kas kontraktual (ii) evaluation of contractual cash flows
yang diperoleh semata dari pembayaran obtained solely from payment of principal
pokok dan bunga. and interest.
Penilaian model bisnis Evaluation of the business model
Model bisnis ditentukan pada level yang The business model is determined at
mencerminkan bagaimana kelompok aset a level that reflects how groups of financial
keuangan dikelola bersama-sama untuk assets are managed together to achieve
mencapai tujuan bisnis tertentu. certain business objectives.
12
Page 490
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset dan liabilitas keuangan (lanjutan) b. Financial assets and liabilities (continued)
b.1. Aset keuangan (lanjutan) b.1. Financial assets (continued)
Penilaian model bisnis (lanjutan) Evaluation of the business model
(continued)
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 model and financial assets held in the
dalam model bisnis dievaluasi dan business model are evaluated and
dilaporkan kepada personil reported to the Company's key
manajemen kunci Perusahaan; management personnel;
Apakah risiko yang memengaruhi What risks affect the performance of
the business model (including financial
kinerja dari model bisnis (termasuk
assets held in the business model) and
aset keuangan yang dimiliki dalam
especifically how the financial assets
model bisnis) dan khususnya are managed;
bagaimana cara aset keuangan
tersebut dikelola;
Bagaimana penilaian kinerja How to evaluate the performance of
pengelola aset keuangan (sebagai managers of financial assets (for
example, whether performance
contoh, apakah penilaian kinerja
appraisals are based on the fair value
berdasarkan nilai wajar dari aset yang
of the assets being managed or the
dikelola atau arus kas kontraktual contractual cash flows obtained); and
yang diperoleh); dan
Frekuensi, nilai, dan waktu penjualan Expected frequency, value, and time of
yang diharapkan. sales.
Penilaian mengenai arus kas kontraktual Evaluation of contractual cash flows
yang diperoleh semata dari pembayaran obtained solely from payment of principal
pokok dan bunga and interest
Untuk tujuan penilaian ini, pokok For the purpose of this evaluation,
didefinisikan sebagai nilai wajar dari aset principal is defined as the fair value of
keuangan pada saat pengakuan awal. financial assets at initial recognition.
Bunga didefinisikan sebagai imbalan untuk Interest is defined as compensation for the
nilai waktu atas uang dan risiko kredit time value of money and credit risk in
terkait jumlah pokok terutang pada periode relation to the principal amount owed over
waktu tertentu dan juga risiko dan biaya a certain period of time and also the risk
peminjaman standar, dan juga marjin laba. and standard borrowing costs, as well as
profit margins.
13
Page 491
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset dan liabilitas keuangan (lanjutan) b. Financial assets and liabilities (continued)
b.1. Aset keuangan (lanjutan) b.1. Financial assets (continued)
Penilaian mengenai arus kas kontraktual Evaluation of contractual cash flows
yang diperoleh semata dari pembayaran obtained solely from payment of principal
pokok dan bunga (lanjutan) and interest (continued)
Penilaian mengenai arus kas kontraktual An assessment of contractual cash flows
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 Company considers:
melakukan penilaian, Perusahaan
mempertimbangkan:
Peristiwa kontinjensi yang akan Contingency events that will change
mengubah waktu atau jumlah arus kas the timing or amount of contractual
kontraktual; cash 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
terbatas atas arus kas yang berasal claims for cash flows from specific
dari aset spesifik; dan assets; and
Fitur yang dapat mengubah nilai waktu Features that can change the time
dari elemen uang. value of the money element.
Perusahaan mengklasifikasikan aset The Company classifies its financial
keuangannya berdasarkan kategori assets according to the following
sebagai berikut pada saat pengakuan awal: categories at initial recognition:
Aset keuangan yang diukur pada biaya Financial assets measured at
perolehan diamortisasi; amortized cost;
Aset keuangan yang diukur pada nilai Financial assets measured at fair
wajar melalui penghasilan value through other comprehensive
komprehensif lain; income;
Aset keuangan yang diukur pada nilai Financial assets measured at fair
wajar melalui laba rugi. value through profit or loss.
Selama tahun berjalan dan pada tanggal During the year and at the date of
laporan posisi keuangan, Perusahaan statement of financial position,
hanya memiliki aset keuangan yang diukur the Company only has financial assets
pada biaya perolehan diamortisasi serta measured at amortized cost and hedging
derivatif lindung nilai sehingga kebijakan derivatives. Therefore, the accounting
akuntansi selain klasifikasi aset keuangan policies other than the classifications of
yang diukur pada biaya perolehan financial assets measured at amortized
diamortisasi serta derivatif lindung nilai cost and hedging derivatives are not
tidak diungkapkan. disclosed.
14
Page 492
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset dan liabilitas keuangan (lanjutan) b. Financial assets and liabilities (continued)
b.1. Aset keuangan (lanjutan) b.1. Financial assets (continued)
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
bisnis yang bertujuan untuk memiliki a business model that aims to have
aset keuangan dalam rangka financial assets in order to obtain
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
pada tanggal tertentu atas arus kas for cash flow obtained solely from
yang diperoleh semata dari payment of principal and interest
pembayaran pokok dan bunga (SPPI) (SPPI) on the principal amount
dari jumlah pokok terutang. owed.
Pada saat pengakuan awal, aset keuangan Financial assets carried at amortized cost
yang diukur pada biaya perolehan are initially recognized at fair value plus
diamortisasi diakui pada nilai wajarnya transaction costs and administration
ditambah biaya transaksi dan pendapatan income and subsequently measured at
administrasi dan selanjutnya diukur pada amortized cost using the effective interest
biaya perolehan diamortisasi dengan rate method.
menggunakan suku bunga efektif.
Aset keuangan yang diukur pada biaya Financial assets carried at amortized cost
perolehan diamortisasi termasuk kas dan includes of cash and cash equivalents,
kas di bank, piutang pembiayaan multipurpose financing receivables,
multiguna, piutang pembiayaan investasi, investment financing receivables, working
piutang pembiayaan modal kerja, aset lain- capital financing receivables, other assets
lain dan uang jaminan. and security deposit.
Pendapatan dari aset keuangan yang Income from financial assets measured at
diukur pada biaya perolehan diamortisasi amortized cost is included in the statement
dicatat dalam laporan laba rugi dan of profit or loss and other comprehensive
penghasilan komprehensif lain dan diakui income and is reported as “Multipurpose
sebagai “Pendapatan pembiayaan financing income”, “Investment financing
multiguna”, ”Pendapatan pembiayaan income” and “Working capital income”.
investasi” dan “Pendapatan pembiayaan
modal kerja”.
15
Page 493
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset dan liabilitas keuangan (lanjutan) b. Financial assets and liabilities (continued)
b.1. Aset keuangan (lanjutan) b.1. Financial assets (continued)
Dalam hal terjadi penurunan nilai, In the case of impairment, allowance for
cadangan kerugian penurunan nilai impairment losses is reported as
dilaporkan sebagai pengurang dari nilai a deduction from the carrying value of the
tercatat dari aset keuangan yang diukur financial assets measured at amortized
pada biaya perolehan diamortisasi dan cost and recognized inthe statement of
diakui di dalam laporan laba rugi dan profit or loss and other comprehensive
penghasilan komprehensif lain sebagai income as “provision for impairment
“penyisihan kerugian penurunan nilai”. losses”.
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 laba rugi termasuk aset through profit or loss include financial
keuangan untuk diperdagangkan dan assets held for trading and financial
aset keuangan yang ditetapkan pada saat assets designated upon initial recognition
pengakuan awal untuk diukur pada nilai at fair value through profit or loss.
wajar melalui laba rugi.
Pengakuan Recognition
Perusahaan menggunakan akuntansi The Company uses trade date accounting
tanggal transaksi untuk kontrak reguler for regular way contracts when recording
ketika mencatat transaksi aset keuangan. financial assets transactions.
b.2. Penurunan nilai aset keuangan b.2. Impairment of financial assets
Pada setiap tanggal pelaporan, At each reporting date, the Company
Perusahaan mengukur penyisihan measures the allowance of impairment
kerugian penurunan nilai instrumen losses on financial instruments over their
keuangan sejumlah kredit ekspektasian lifetime expectancy, if the credit risk of the
sepanjang umurnya, jika risiko kredit atas financial instrument has increased
instrumen keuangan tersebut telah significantly since initial recognition. If at
meningkat secara signfikan sejak the reporting date, the credit risk of the
pengakuan awal. Jika pada tanggal financial instrument has not increased
pelaporan, risiko kredit atas instrumen significantly since initial recognition, the
keuangan tidak meningkat secara entity measures the allowance of
signifikan sejak pengakuan awal, entitas impairment losses for the financial
mengukur penyisihan kerugian untuk instrument in the amount of the expected
instrumen keuangan tersebut sejumlah 12-month loss. The aforementioned
kerugian ekspektasian 12 bulan. losses represent expected loan losses
Kerugian dimaksud merepresentasikan arising from financial instrument defaults
kerugian kredit ekspektasian yang timbul that may occur 12 months after the
dari peristiwa gagal bayar instrumen reporting date.
keuangan yang mungkin terjadi dalam
12 bulan setelah tanggal pelaporan.
16
Page 494
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset dan liabilitas keuangan (lanjutan) b. Financial assets and liabilities (continued)
b.2. Penurunan nilai aset keuangan b.2. Impairment of financial assets
(lanjutan) (continued)
Selanjutnya Perusahaan mengelompok- Furthermore, the Company classifies
kan aset keuangan berdasarkan hasil financial assets based on the evaluation
evaluasi tersebut yang mencerminkan results which reflects the level of the credit
tingkat risiko kredit aset keuangan. risk of financial assets.
a. Stage 1 a. Stage 1
Pada tanggal evaluasi penurunan nilai, At the evaluation date for impairment,
risiko kredit atas instrumen keuangan the credit risk for financial instruments is
tidak meningkat secara signifikan sejak not increased significantly since initial
pengakuan awal yang dapat dibuktikan recognition as evidenced by no overdue
dengan tidak terdapat tunggakan lebih of more than 30 days. For this reason,
dari 30 hari. Atas hal tersebut, the Company will measure the
Perusahaan akan mengukur allowance for losses for the financial
penyisihan kerugian untuk instrumen instrument in the amount of 12 months
keuangan tersebut sejumlah kerugian expected credit losses.
kredit ekspektasian 12 bulan.
Kerugian kredit ekspektasian 12 bulan The 12-month expected credit loss is
adalah bagian dari kerugian kredit part of the expected credit loss
ekspektasian sepanjang umurnya yang throughout its lifetime that represents an
merepresentasikan kerugian kredit expected credit loss arising from a
ekspektasian yang timbul dari peristiwa default on financial instruments that
gagal bayar instrumen keuangan yang might occur 12 months after reporting
mungkin terjadi dalam 12 bulan setelah date.
tanggal pelaporan.
b. Stage 2 b. Stage 2
Pada tanggal evaluasi penurunan nilai, At the evaluation date of impairment,
risiko kredit atas instrumen keuangan credit risk on financial instruments has
telah meningkat secara signifikan sejak increased significantly since initial
pengakuan awal yang dapat dibuktikan recognition, which can be proven by the
dengan terdapat tunggakan antara overdue between 31 days and 90 days.
31 hari sampai dengan 90 hari. Atas hal For this reason, the Company will
tersebut, Perusahaan akan mengukur measure the allowance for losses for
penyisihan kerugian untuk instrumen these financial instruments at the
keuangan tersebut sejumlah kerugian amount of expected credit losses over
kredit ekspektasian sepanjang their lifetime.
umurnya.
17
Page 495
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset dan liabilitas keuangan (lanjutan) b. Financial assets and liabilities (continued)
b.2. Penurunan nilai aset keuangan b.2. Impairment of financial assets
(lanjutan) (continued)
c. Stage 3 c. Stage 3
Pada tanggal evaluasi penurunan At the evaluation date of impairment,
nilai, terdapat bukti objektif bahwa there is objective evidence that the
instrumen keuangan mengalami financial instruments are impaired,
penurunan nilai yang dapat dibuktikan which can be proven by being in
dengan terdapat tunggakan lebih dari overdue of more than 90 days. For this
90 hari. Atas hal tersebut, Perusahaan reason, the Company will measure the
akan mengukur penyisihan kerugian allowance for losses for these financial
untuk instrumen keuangan tersebut instruments at the amount of expected
sejumlah kerugian kredit credit losses over their lifetime.
ekspektasian sepanjang umurnya.
Tujuan dari persyaratan penurunan nilai The purpose of the impairment
adalah untuk mengakui kerugian kredit requirements is to recognize expected
ekspektasian sepanjang umurnya atas credit losses over the life of all financial
semua instrumen keuangan yang telah instruments that have experienced
mengalami peningkatan risiko kredit a significant increase in credit risk since
secara signifikan sejak pengakuan awal - initial recognition - whether assessed
baik dinilai secara individu atau kolektif - individually or collectively - taking into
dengan mempertimbangkan semua account all reasonable and supported
informasi yang wajar dan terdukung, information, including estimated
termasuk informasi yang bersifat information future (forward-looking).
perkiraan masa depan (forward-looking).
Perusahaan menerapkan persyaratan The Company applies an impairment
penurunan nilai untuk aset keuangan requirement for financial assets measured
yang diukur pada biaya perolehan at amortised cost and financial assets
diamortisasi dan aset keuangan yang measured at fair value through other
diukur pada nilai wajar melalui comprehensive income.
penghasilan komprehensif lain.
Dalam beberapa keadaan Perusahaan In some circumstances the Company does
tidak memiliki informasi yang wajar dan not have reasonable and supported
terdukung yang tersedia tanpa biaya atau information available without fees or
upaya berlebihan untuk mengukur excessive efforts to measure expected
kerugian kredit ekspektasian sepanjang credit losses throughout its life on
umurnya pada instrumen secara individual instruments. Expected credit
individual. Kerugian kredit ekspektasian losses for the entire lifetime are
sepanjang umurnya diakui secara kolektif recognized collectively by considering
dengan mempertimbangkan informasi comprehensive credit risk information. The
risiko kredit komprehensif. Informasi risiko comprehensive credit risk information
kredit komprehensif tersebut harus must include not only arrears information
memasukan tidak hanya informasi but also all relevant credit information,
tunggakan tetapi juga seluruh informasi including forward-looking macroeconomic
kredit relevan, termasuk informasi information, to approach the outcome of
makroekonomi forward-looking, untuk recognizing expected credit losses over
mendekati hasil dari pengakuan kerugian the life of when there is a significant
kredit ekspektasian sepanjang umurnya increase in credit risk since initial
ketika terdapat kenaikan signifikan pada recognition at the level of individual
risiko kredit sejak pengakuan awal pada instruments.
level instrumen individu.
18
Page 496
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset dan liabilitas keuangan (lanjutan) b. Financial assets and liabilities (continued)
b.2. Penurunan nilai aset keuangan b.2. Impairment of financial assets
(lanjutan) (continued)
Jika pada periode berikutnya, jumlah If in a subsequent period, the amount of
kerugian penurunan nilai berkurang dan the impairment loss decreases and the
pengurangan tersebut dapat dikaitkan decrease can be related objectively to an
secara objektif pada peristiwa yang terjadi event occurring after the impairment was
setelah penurunan nilai diakui (seperti recognized (such as an improvement in
meningkatnya peringkat piutang debitur), the debtor’s receivable rating), the
maka kerugian penurunan nilai yang previously recognized impairment loss is
sebelumnya diakui harus dipulihkan, reversed by adjusting the allowance for
dengan menyesuaikan akun cadangan impairment losses. The amount of the
kerugian penurunan nilai. Jumlah impairment reversal is recognized in the
pemulihan aset keuangan diakui pada statement of profit or loss and other
laporan laba rugi dan penghasilan comprehensive income
komprehensif lain.
Cadangan kerugian penurunan nilai Allowance for impairment losses on
dalam penurunan nilai aset keuangan impaired financial assets that was
secara individual dihitung dengan assessed individually is computed using
menggunakan metode diskonto arus kas discounted cash flows method. While
(discounted cash flows). Sedangkan allowance for impairment losses on
cadangan kerugian penurunan nilai impaired financial assets that was
penurunan nilai aset keuangan secara assessed collectively is computed using
kolektif dihitung dengan menggunakan statistical method of the historical data
metode statistik dari data historis berupa such as the probability of defaults in time
probability of default di masa lalu dan of recoveries, and amount of loss incurred
waktu pengembalian dan jumlah kerugian (Loss Given Default), then considering
yang terjadi (Loss Given Default) yang management’s judgment of current
selanjutnya disesuaikan lagi dengan economic and credit current conditions.
pertimbangan manajemen terkait kondisi
ekonomi dan kredit saat ini.
Dalam mengevaluasi penurunan nilai In evaluating collective impairment, the
secara kolektif, Perusahaan Company classified financing receivables
mengklasifikasikan segmentasi piutang segmentation based on the financing
pembiayaan berdasarkan tujuan purposes. Company divided the financing
pembiayaan. Perusahaan membagi receivables segmentation into consumer
segmentasi piutang pembiayaan menjadi and commercial financing.
pembiayaan konsumen dan komersial.
19
Page 497
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset dan liabilitas keuangan (lanjutan) b. Financial assets and liabilities (continued)
b.2. Penurunan nilai aset keuangan b.2. Impairment of financial assets
(lanjutan) (continued)
Penerimaan kemudian atas piutang yang Subsequent recoveries of receivable
telah dihapusbukukan, dikreditkan written off are credited by adjusting the
dengan menyesuaikan pada akun allowance for impairment losses account
cadangan kerugian penurunan nilai.
b.3. Liabilitas keuangan b.3. Financial liabilities
Liabilitas keuangan diklasifikasikan Financial liabilities are classified as
sebagai liabilitas keuangan yang diukur financial liabilities at fair value through
pada nilai wajar melalui laporan laba rugi, profit or loss, financial liabilities measured
liabilitas keuangan diukur pada biaya at amortized cost or as derivatives
perolehan diamortisasi atau derivatif yang designated as hedging instruments in an
telah ditetapkan untuk tujuan lindung nilai effective hedge, if appropriate.
yang efektif, jika sesuai.
Perusahaan menentukan klasifikasi atas The Company determines the
liabilitas keuangan pada saat pengakuan classification of its financial liabilities at
awal. initial recognition.
Pada saat pengakuan awal liabilitas Financial liabilities are recognized initially
keuangan diukur pada nilai wajarnya. at fair value.
Liabilitas keuangan Perusahaan The Company’s financial liabilities
termasuk pinjaman yang diterima, utang includes of borrowings, bonds, accrued
obligasi, beban yang masih harus dibayar expenses - interest, derivative liabilities
- bunga, liabilitas derivatif dan liabilitas and other liabilities (supplier, customers
lain-lain (utang kepada supplier, titipan deposits and insurance payable).
konsumen dan asuransi).
Dalam hal liabilitas keuangan diukur pada In the case of financial liabilities measured
biaya perolehan diamortisasi, pada at amortized cost, these are initially
awalnya diakui pada nilai wajar dikurangi recorded at fair value less any directly
dengan biaya transaksi yang bisa attributable transaction costs and are then
diatribusikan secara langsung dan subsequently measured at amortised cost,
selanjutnya diukur pada biaya perolehan using the effective interest rate method
diamortisasi, menggunakan suku bunga unless the effect of discounting would be
efektif kecuali jika dampak diskonto tidak immaterial, in which case they are stated
material, maka dinyatakan pada biaya at acquisition cost. The related interest
perolehan. Beban bunga diakui dalam expense is recognized within “Financing
“Beban Pendanaan” dalam laporan laba Costs” in the statement of profit or loss and
rugi dan penghasilan komprehensif lain. other comprehensive income.
Keuntungan atau kerugian diakui sebagai Gains or losses are recognized in the
laba rugi ketika liabilitas keuangan profit or loss when the financial liabilities
tersebut dihentikan pengakuannya dan are derecognized as well as through the
melalui proses amortisasi. amortization process.
Liabilitas keuangan dihentikan A financial liability is derecognized when
pengakuannya ketika kewajiban yang the obligation specified in the contract is
ditetapkan dalam kontrak ditunaikan atau discharged or cancelled or expired.
dibatalkan atau kadaluwarsa.
20
Page 498
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset dan liabilitas keuangan (lanjutan) b. Financial assets and liabilities (continued)
b.4. Modifikasi atas arus kas aset keuangan b.4. Modification of cash flow of financial
assets
Penilaian atas suatu aset keuangan telah An assessment of a financial asset has
dimodifikasi baik secara substansial been modified substantially or not is
maupun tidak substansial dilakukan oleh carried out by a working unit who can
unit kerja yang berwenang melakukan authorized to modify or restructure the
modifikasi atau restrukturisasi aset financial assets when the working unit
keuangan pada saat unit kerja tersebut carries out modification or restructuring
melakukan tindakan modifikasi atau the financial assets.
restrukturisasi atas suatu aset keuangan.
Modifikasi aset keuangan dianggap Modifications to financial assets are
substansial dan Perusahaan akan berhenti considered substantial and the Company
mengakui aset keuangan awal ketika: (i) will derecognize the original financial
aset keuangan (atau bagiannya) berakhir, assets when: (i) the financial asset
yaitu jika debitur secara hukum dibebaskan (or a portion) expires, that is, if the debtor
dari tanggung jawab utama atas aset is legally released from primary
tersebut (atau bagiannya), baik melalui responsibility for the asset (or any portion),
proses hukum maupun oleh kreditur either by legal process or by the creditor
pembuatan kontrak kredit baru (sebagai entering into a new credit contract
contoh, novasi); atau (ii) terdapat konversi (for example, novation); or (ii) there is
mata uang. a currency conversion.
a. Modifikasi Aset Keuangan yang a. Substantial Modification of Financial
Substansial Assets
Perusahaan kemudian akan The Company will then measure the
mengukur aset keuangan yang telah modified financial assets either
dimodifikasi baik secara substansial substantially or not as follows:
maupun tidak substansial dengan
cara berikut:
1. Saat arus kas kontraktual atas 1. When the contractual cash
aset keuangan direnegosiasi flows on financial assets are
atau dimodifikasi (antara lain renegotiated or modified (for
ketika kredit direstrukturisasi) example, when credit is
dimana renegosiasi atau restructured) where the
modifikasi tersebut renegotiation or modification
menghasilkan penghentian results in derecognition of the
pengakuan aset keuangan, financial asset, the Company
Perusahaan akan mencatat aset will record the financial asset as
keuangan tersebut sebagai aset a new/modified financial asset
keuangan baru/modifikasian on the modification/negotiation
pada tanggal modifikasi/ date.
negosiasi.
2. Selisih jumlah tercatat bruto aset 2. The difference between the
keuangan awal dengan nilai gross carrying amount of the
wajar aset modifikasian diakui di original financial asset and the
laba rugi. fair value of the modified asset
is recognized in profit or loss.
21
Page 499
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset dan liabilitas keuangan (lanjutan) b. Financial assets and liabilities (continued)
b.4. Modifikasi atas Arus Kas Aset keuangan b.4. Modification of Cash Flow of Financial
(lanjutan) Assets (continued)
a. Modifikasi Aset Keuangan yang a. Substantial Modification of Financial
Substantial (lanjutan) Assets (continued)
3. Pendapatan atau biaya transaksi 3. Transaction income or costs
yang terjadi sehubungan dengan incurred in connection with a
kejadian modifikasi diakui modification event are
sebagai bagian dari keuntungan recognized as part of the gain or
atau kerugian atas modifikasi loss on the modification.
tersebut.
4. Selanjutnya, Perusahaan 4. Next, the Company assessed
melakukan penilaian apakah whether new/ modified financial
aset keuangan baru/ assets are assets that arise from
modifikasian merupakan asset deteriorating financial assets.
yang berasal dari aset keuangan
memburuk.
5. Pengakuan pendapatan bunga 5. The recognition of interest
atas aset yang berasal dari aset income on assets originating
keuangan memburuk ditentukan from deteriorating financial
berdasarkan suku bunga efektif assets is determined based on
yang telah disesuaikan dengan the risk adjusted effective
risiko kredit (risk adjusted interest rate to discount the cash
effective interest rate) untuk flows of modified financial
mendiskontokan arus kas aset assets.
keuangan yang telah
dimodifikasi.
b. Modifikasi Aset Keuangan yang Tidak b. Unsubstantiated Modification of
Substansial Financial Assets
1. Saat Perusahaan melakukan 1. When the Company renegotiates
renegosiasi atau modifikasi arus or modifies contractual cash
kas kontraktual atas aset flows for financial assets (among
keuangan (antara lain ketika others, when loans are
kredit direstrukturisasi) yang restructured) that do not meet
tidak memenuhi kriteria the criteria for substantial
modifikasi aset keuangan yang modification of financial assets
substansial di atas, maka above, the renegotiation or
renegosiasi atau modifikasi modification does not result in
tersebut tidak menghasilkan derecognition of financial assets.
penghentian pengakuan aset
keuangan.
2. Jumlah tercatat bruto aset 2. The gross carrying amount of
keuangan dihitung sebesar nilai financial assets is computed at
kini (net present value) dari arus the net present value of modified
kas kontraktual yang telah or renegotiated contractual cash
dimodifikasi atau direnegosiasi flows discounted at the original
yang didiskontokan effective interest rate.
menggunakan suku bunga
efektif awal.
22
Page 500
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset dan liabilitas keuangan (lanjutan) b. Financial assets and liabilities (continued)
b.4. Modifikasi atas Arus Kas Aset keuangan b.4. Modification of Cash Flow of Financial
(lanjutan) Assets (continued)
b. Modifikasi Aset Keuangan yang Tidak b. Unsubstantiated Modification of
Substantial (lanjutan) Financial Assets (continued)
3. Perusahaan kemudian 3. The Company then recognizes
mengakui keuntungan atau the gain or loss from the
kerugian dari modifikasi (yaitu modification (namely the change
sebesar perubahan jumlah in the gross carrying amount of
tercatat bruto aset keuangan) the financial asset) in the income
dalam laporan laba rugi. statement.
4. Pendapatan atau biaya transaksi 4. Transaction income or costs
yang terjadi sehubungan dengan incurred in connection with a
kejadian modifikasi diakui modification event are
sebagai penyesuaian terhadap recognized as an adjustment to
jumlah tercatat aset keuangan the carrying amount of the
yang telah dimodifikasi dan modified financial asset and
diamortisasi selama sisa jangka amortized over the remaining
waktu aset keuangan term of the modified financial
modifikasian tersebut. asset.
b.5. Saling hapus b.5. Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are
saling hapus dan nilai netonya disajikan to be offset against one another and the
dalam laporan posisi keuangan jika, dan net amount is presented in the statement
hanya jika, Perusahaan memiliki hak yang of financial position only if the Company
berkekuatan hukum untuk melakukan has a legally enforceable right to set off the
saling hapus atas jumlah yang telah diakui amounts and intends either to settle on a
tersebut dan berniat untuk menyelesaikan net basis or to realize the asset and settle
secara neto atau untuk merealisasikan aset the liability simultaneously. This means
dan menyelesaikan liabilitasnya secara that the right to set off:
simultan. Hak yang berkekuatan hukum
berarti:
a. tidak terdapat kontinjensi di masa a. must not be contingent on a future
yang akan datang, dan event, and
b. hak yang berkekuatan hukum pada b. must be legally enforceable in all of
kondisi-kondisi berikut ini: the following circumstances:
i. kegiatan bisnis normal; i. the normal course of business
ii. kondisi kegagalan usaha; dan ii. the event of default
iii. kondisi gagal bayar atau iii. the event of insolvency or
bangkrut. bankruptcy.
Pendapatan dan beban disajikan dalam Income and expense are presented
jumlah neto hanya jika diperkenankan oleh on a net basis only whenpermitted
Standar Akuntansi Keuangan di Indonesia. by Indonesian Financial Accounting
Standards.
23
Page 501
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset dan liabilitas keuangan (lanjutan) b. Financial assets and liabilities (continued)
b.6. Klasifikasi instrumen keuangan b.6. Classification of financial instruments
Perusahaan mengklasifikasikan instrumen The Company classifies the financial
keuangan ke dalam klasifikasi tertentu instruments into classes that reflects the
yang mencerminkan sifat dari informasi nature of information and take into
dan mempertimbangkan karakteristik dari account the characteristics of those
instrument keuangan tersebut. Klasifikasi financial instruments. The classifications
ini sesuai dengan kategori yang di are inline with the Category as defined by
definisikan oleh PSAK 109 sebagai berikut: PSAK No.109 as follows:
Golongan (ditentukan oleh
Kategori yang didefiniskan oleh PSAK No. 109/ Subgolongan/
Perusahaan)/
Category as defined by PSAK No. 109 Subclasses
Class (as determined by the Company)
Kas dan kas di bank/ Cash and cash equivalent
Kas di bank/ Cash in banks
Aset keuangan yang diukur Piutang pembiayaan investasi/ Investment financing receivables
pada biaya perolehan yang Piutang pembiayaan modal kerja/ Working capital receivables
Aset keuangan/ diamortisasi/ Financial Piutang pembiayaan multiguna/ Multipurpose financing receivables
Financial assets assets at amortized cost Piutang sewa operasi/ Operating lease receivables
Piutang lain-lain/ Other receivables
Aset lain-lain/ Other assets
Derivative Lindung Nilai/ Lindung nilai atas nilai arus kas/ Hedging Instrument in cash flow hedge
Hedging Derivative Aset Derivatif/ Derivative Assets
Liabilitas keuangan yang Utang lain-lain/ Other payables
diukur dengan biaya Beban bunga yang masih harus dibayar/ Accrued interest expenses
Liabilitas keuangan/ Pinjaman bank/ Bank loans
perolehan diamortisasi/
Financial liabilities Utang obligasi/ Bonds
Financial liabilities at
amortized cost Liabilitas sewa/ Lease liabilities
Derivatif lindung nilai/ Lindung nilai atas nilai arus kas/ Hedging instruments in cash flow hedges
Hedging derivative Utang derivatif/ Derivative liabilities
b.7. Pengukuran biaya perolehan b.7. Amortized cost measurement
diamortisasi
Biaya perolehan diamortisasi dari aset The amortized cost of a financial asset or
keuangan atau liabilitas keuangan adalah financial liability is the amount at which the
jumlah aset atau liabilitas keuangan yang financial asset or liability is measured
diukur pada saat pengakuan awal at initial recognition, minus principal
dikurangi pembayaran pokok, ditambah repayments, plus or minus the cumulative
atau dikurangi dengan amortisasi amortization using the effective interest
kumulatif dengan menggunakan metode method of any difference between the
suku bunga efektif yang dihitung dari initial amount recognized and the maturity
selisih antara nilai awal dan nilai jatuh amount, minus any reduction of allowance
temponya, dikurangi cadangan kerugian for impairment losses.
penurunan nilai.
24
Page 502
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset dan liabilitas keuangan (lanjutan) b. Financial assets and liabilities (continued)
b.8. Pengukuran nilai wajar b.8. 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 date. The fair value measurement is based
pada tanggal pengukuran. Pengukuran on the presumption that the transaction to
nilai wajar berdasarkan asumsi bahwa sell the asset or transfer the liability takes
transaksi untuk menjual aset atau place either:
mengalihkan liabilitas terjadi di:
pasar utama untuk aset dan liabilitas in the principal market for the asset or
tersebut, atau liability, or
jika terdapat pasar utama, di pasar in the absence of the principal
yang paling menguntungkan untuk market, in the most advantageous
aset atau liabilitas tersebut. market for the asset or liability.
Perusahaan harus memiliki akses ke The principal or the most advantageous
pasar utama atau pasar yang paling market must be accessible by the
menguntungkan tersebut. Company.
Nilai wajar aset dan 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 market participants would use when
menentukan harga aset atau liabilitas pricing the asset or liability, assuming that
tersebut, dengan asumsi bahwa pelaku market participants act in their economic
pasar bertindak dalam kepentingan best interest.
ekonomi terbaiknya.
Perusahaan menggunakan teknik The Company uses valuation techniques
penilaian yang sesuai dalam keadaan that are appropriate in the circumtances
dan dimana data yang memadai tersedia and for which sufficient data are available
untuk mengukur nilai wajar, to measure fair value, maximising the use
memaksimalkan penggunaan input yang of relevant observable inputs and
tidak dapat diobservasi. minimising the use of unobservable
inputs.
25
Page 503
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN 2. SUMMARY OF MATERIAL ACCOUNTING
AKUNTANSI MATERIAL (lanjutan) POLICIES INFORMATION (continued)
b. Aset dan liabilitas keuangan (lanjutan) b. Financial assets and liabilities (continued)
b.8. Pengukuran nilai wajar (lanjutan) b.8. Fair value measurement (continued)
Semua aset dan liabilitas yang nilai All assets and liabilities for which fair value
wajarnya diukur atau diungkapkan dalam is measured or disclosed in the financial
laporan keuangan dikategorikan dalam statements are categorized within the fair
hirarki nilai wajar, sebagaimana dijelaskan value hierarchy, described as follows,
di bawah ini, berdasarkan tingkatan level based on the lowest level input that is
input yang terendah yang signifikan significant to the fair value measurement as
terhadap pengukuran nilai wajar secara a whole:
keseluruhan:
Level 1 - harga kuotasian (tanpa Level 1 - quoted (unadjusted) market
penyesuaian) di pasar aktif untuk prices in active markets for identical
aset atau liabilitas yang identik. assets or liabilities.
Level 2 - teknik penilaian di mana Level 2 - valuation techniques for
tingkat level input terendah yang which the lowest level input that is
signifikan terhadap pengukuran nilai significant to the fair value
wajar dapat diobservasi baik secara measurement is directly or indirectly
langsung atau tidak langsung. observable.
Level 3 - teknik penilaian di mana Level 3 - valuation techniques for
tingkat level input terendah yang which the lowest level input that is
signifikan terhadap pengukuran nilai significant to the fair value
wajar tidak dapat diobservasi baik measurement is directly or indirectly
secara langsung atau tidak unobservable.
langsung.
Untuk aset dan liabilitas yang diukur secara For assets and liabilities that are
berulang dalam laporan keuangan, recognized in the financial statements
Perusahaan menentukan apakah on a recurring basis, the Company
perpindahan antar level hirarki telah determines whether transfers have
terjadi dengan melakukan evaluasi occurred between levels in hierarchy by re-
pengelompokan (berdasarkan level input assesing categorisation (based on the
yang terendah yang signifikan terhadap lowest level input that is significant to the
pengukuran nilai wajar secara menyeluruh) fair value measurement as a whole) at the
pada setiap akhir periode pelaporan. end of each reporting period.
c. Kas dan kas di bank c. Cash on hand and cash in banks
Kas dan setara kas terdiri dari kas dan kas di Cash and cash equivalents consist of cash on
bank, yang jatuh tempo dalam waktu 3 bulan hand and cash in banks with a maturity period
atau kurang sejak tanggal penempatan yang of 3 months or less since the date of placement
tidak digunakan sebagai jaminan atas utang that are unrestricted and not used as collateral
serta tidak dibatasi penggunaannya. for loans.
d. Akuntansi sewa d. Accounting for leases
Piutang pembiayaan investasi merupakan Investment financing receivables represent
jumlah piutang pembiayaan investasi ditambah investment financing receivables plus the
nilai sisa yang akan diterima pada akhir masa residual value at the end of the lease period and
sewa pembiayaan dikurangi dengan stated net of unearned lease income, security
pendapatan pembiayaan investasi, simpanan deposits and allowances for impairment losses.
jaminan dan cadangan kerugian penurunan The difference between the gross investment
nilai. Selisih antara nilai piutang usaha bruto receivable and the present value of the
dan nilai tunai piutang diakui sebagai investment receivable is recognized as
pendapatan pembiayaan investasi. unearned investment income.
26
Page 504
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Akuntansi sewa (lanjutan) d. Accounting for leases (continued)
Pendapatan pembiayaan investasi yang Unearned investment financing income is
ditangguhkan diakui sebagai pendapatan recognized as investment financing income
pembiayaan investasi menggunakan metode using effective interest rates method.
suku bunga efektif.
Penyewa pembiayaan memiliki hak opsi untuk The lessee has the option to purchase the
membeli aset yang diinvestasi-pembiayaankan leased asset at the end of the lease period
pada akhir masa investasi pembiayaan dengan at a price mutually agreed upon at the
harga yang telah disetujui bersama pada saat commencement of the agreement.
dimulainya perjanjian investasi pembiayaan.
Penyelesaian kontrak sebelum masa Early termination is treated as a cancellation of
pembiayaan investasi berakhir diperlakukan an existing contract and the resulting gain or
sebagai pembatalan kontrak sewa dan laba loss is credited or charged to the current year
atau rugi yang timbul diakui dalam laporan laba statement of profit or loss and other
rugi dan penghasilan komprehensif lain tahun comprehensive income.
berjalan.
Perusahaan sebagai lessor The Company as a lessor
Dalam sewa pembiayaan, Perusahaan, Under a finance lease, the Company, as
sebagai lessor, mengakui aset berupa piutang a lessor, recognizes assets held under a finance
sewa pembiayaan di laporan posisi keuangan lease in its statement of financial position and
sebesar jumlah yang sama dengan sewa present them as a receivable at an amount
pembiayaan neto. Penerimaan piutang sewa equal to the net investment in direct financing
diperlakukan sebagai pembayaran pokok dan leases.
penghasilan pembiayaan.
Pengakuan pendapatan sewa pembiayaan Lease payment receivable is treated as
didasarkan pada suatu pola yang repayment of principal and finance income. The
mencerminkan suatu tingkat pengembalian recognition of lease income is based on
periodik yang konstan atas investasi neto a pattern reflecting a constant periodic rate of
Perusahaan sebagai lessor dalam sewa return on the Company’s net investment in
pembiayaan. direct financing lease.
Dalam sewa menyewa operasi, Perusahaan Under an operating lease, the Company
mengakui aset untuk sewa operasi di laporan presents assets subject to operating leases in
posisi keuangan sesuai sifat aset tersebut. its statement of financial position according to
Biaya langsung awal sehubungan proses the nature of the asset. Initial direct costs
negosiasi sewa operasi ditambahkan ke nilai incurred in negotiating an operating lease are
tercatat dari aset sewaan dan diakui sebagai added to the carrying amount of the leased
beban selama masa sewa dengan dasar yang asset and recognized over the lease term on the
sama dengan pendapatan sewa. Rental same basis as rental income. Contingent rents,
kontinjen, apabila ada, diakui sebagai if any, are recognized as revenue in the periods
pendapatan pada periode terjadinya. in which they are earned. Lease income from
Pendapatan sewa operasi diakui sebagai operating leases is recognized as income on
pendapatan atas metode garis lurus selama a straight-line method over the lease term.
masa sewa.
Piutang pembiayaan investasi diklasifikasikan Investment financing receivables are classified
sebagai aset keuangan yang diukur pada biaya as financial assets measured at amortized cost.
perolehan diamortisasi. Lihat Catatan 2b untuk Refer to Note 2b for the accounting policy for
kebijakan akuntansi atas aset keuangan yang financial assets measured at amortized cost.
diukur pada biaya perolehan diamortisasi.
27
Page 505
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
d. Akuntansi sewa (lanjutan) d. Accounting for leases (continued)
Restrukturisasi kredit dapat dilakukan dengan Credit restructuring can be done by over
cara pengalihan kredit, melanjutkan kredit, contract, asset replacement, repay back,
mengangsur kembali, merubah jatuh tempo, change in due date, change in tenor and/or
merubah tenor dan/atau menambah down increase in down payment.
payment.
Kerugian yang timbul dari restrukturisasi kredit Losses on loan restructuring in respect of
yang berkaitan dengan modifikasi persyaratan modification of the terms of the loans are
kredit hanya diakui bila nilai tunai penerimaan recognized only if the cash value of total future
kas masa depan yang telah ditentukan dalam cash receipt specified in the new terms of the
persyaratan kredit yang baru, termasuk loans, including both receipts designated as
penerimaan yang diperuntukkan sebagai interest, and those designated as loan principal,
bunga maupun pokok, adalah lebih kecil dari are less than the recorded amounts of loans
nilai kredit yang diberikan yang tercatat before restructuring in financial statements.
sebelum restrukturisasi di laporan keuangan.
e. Akuntansi piutang pembiayaan multiguna e. Accounting for multipurpose financing
receivables
Piutang pembiayaan multiguna neto Net multipurpose financing receivables are
merupakan total piutang setelah dikurangi presented net of amounts financed, unearned
pendapatan pembiayaan multiguna yang multipurpose financing income and allowance
belum diakui dan cadangan kerugian for impairment losses.
penurunan nilai.
Piutang pembiayaan multiguna diakui pada Multipurpose financing receivables are
awalnya dengan nilai wajar ditambah biaya- recognized initially at fair value, added with
biaya transaksi dan dikurangi yield enhancing directly attributable transactions costs and
income yang dapat diatribusikan secara deducted by yield enhancing income, and
langsung dan selanjutnya diukur dengan biaya subsequently measured at amortized cost using
perolehan diamortisasi menggunakan metode the effective interest rate method. Multipurpose
tingkat bunga efektif. Piutang pembiayaan financing receivables are classified as financial
multiguna diklasifikasikan sebagai aset assets measured at amortized cost.
keuangan yang diukur pada biaya perolehan Multipurpose financing receivables are
diamortisasi. Piutang pembiayaan multiguna classified as loans and receivables. Refer to
diklasifikasikan sebagai pinjaman yang Note 2b for the accounting policy for financial
diberikan dan piutang. Lihat Catatan 2b untuk assets measured at amortized cost.
kebijakan akuntansi atas asset keuangan yang
diukur pada biaya perolehan diamortisasi.
Pendapatan pembiayaan multiguna yang Multipurpose financing receivables presented
belum diakui merupakan selisih antara jumlah the difference between total installment
keseluruhan pembayaran angsuran yang akan payments to be received from customer with
diterima dari konsumen dan jumlah pokok total principal amount, recognized as an income
pembiayaan, yang diakui sebagai pendapatan over the contract term based on the effective
selama jangka waktu kontrak berdasarkan interest rate of multipurpose financing
tingkat suku bunga efektif dari piutang receivables.
pembiayaan multiguna.
28
Page 506
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
e. Akuntansi piutang pembiayaan multiguna e. Accounting for multipurpose financing
(lanjutan) receivables (continued)
Penyelesaian kontrak sebelum masa The completion of the contract before its
pembiayaan multiguna berakhir diperlakukan maturity is treated as a cancellation of an
sebagai pembatalan kontrak pembiayaan existing contract and the resulting gain or loss is
multiguna dan keuntungan atau kerugian yang recognized in the current year statement of
timbul diakui dalam laporan laba rugi dan profit or loss and other comprehensive income
penghasilan komprehensif lain tahun berjalan at the transaction date.
pada tanggal terjadinya transaksi.
Restrukturisasi kredit dapat dilakukan dengan Credit restructuring can be done by over
cara pengalihan kredit, melanjutkan kredit, contract, asset replacement, repay back,
mengangsur kembali, merubah jatuh tempo, change in due date, change in tenor and/or
merubah tenor dan/atau menambah down increase in down payment.
payment.
Keuntungan atau kerugian yang timbul dari Gain or Losses on loan restructuring in respect
restrukturisasi kredit yang berkaitan dengan of modification of the terms of the loans are
modifikasi persyaratan kredit hanya diakui bila recognized only if the cash value of total future
nilai tunai penerimaan kas masa depan cash receipt specified in the new terms of the
yang telah ditentukan dalam persyaratan loans, including both receipts designated as
kredit yang baru, termasuk penerimaan yang interest, and those designated as loan principal,
diperuntukkan sebagai bunga maupun pokok, are bigger or less than the recorded amounts
adalah lebih besar atau kecil dari nilai of loans before restructuring in financial
kredit yang diberikan yang tercatat sebelum statements.
restrukturisasi di laporan keuangan.
Pembiayaan bersama Joint financing
Piutang pembiayaan multiguna merupakan Multipurpose financing receivables are
total piutang setelah dikurangi dengan piutang presented net of amounts financed, joint
pembiayaan bersama, pendapatan financing receivables, unearned multipurpose
pembiayaan multiguna yang belum diakui dan financing income and allowance for impairment
cadangan kerugian penurunan nilai. losses.
Piutang pembiayaan multiguna yang dibiayai Multipurpose financing receivables where the
bersama pihak-pihak lain dimana masing- Company and joint financing providers bear
masing pihak mendapatkan imbalan (rewards) credit risk in accordance with their portion are
dan menanggung risiko kredit sesuai dengan presented on a net basis in the statement of
porsinya disajikan di laporan posisi keuangan financial position. The multi-purpose financing
secara bersih. Pendapatan pembiayaan income is presented net of amounts of the
multiguna disajikan setelah dikurangi dengan banks’ rights on such income relating to the
bagian yang merupakan hak bank-bank dalam transactions.
rangka transaksi tersebut.
29
Page 507
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
f. Akuntansi piutang pembiayaan modal kerja f. Accounting for working capital receivables
Modal kerja dicatat menggunakan PSAK terkait Working capital receivables are recognized in
dan diakui sebagai pembiayaan modal kerja accordance with PSAK and accounted for
sebesar nilai piutang yang diperoleh dan as a working capital receivable at the amounts
dinyatakan sebesar nilai neto yang dapat of receivables acquired and are presented at the
direalisasi, setelah dikurangi pendapatan modal realizable value, net of deferred income.
kerja ditangguhkan. Selisih antara pembiayaan The difference between the working capital
modal kerja dengan jumlah pembayaran ke receivables and the amount of payments made
klien diakui sebagai pendapatan modal kerja to the client is recognized as deferred factoring
ditangguhkan, yang akan diakui sebagai income and will be recognized as working
pendapatan modal kerja berdasarkan proporsi capital income over the terms of the respective
waktu selama periode kontrak menggunakan working capital agreements using the effective
tingkat suku bunga efektif. interest rate.
Modal kerja diklasifikasikan sebagai aset Working capital receivables are classified as
keuangan yang diukur pada biaya perolehan financial assets measured at amortized cost.
diamortisasi. Lihat Catatan 2b untuk kebijakan Refer to Note 2b for the accounting policy for
akuntansi atas aset keuangan yang diukur pada financial assets measured at amortized cost.
biaya perolehan diamortisasi.
g. Cadangan kerugian penurunan nilai g. Allowance for impairment losses
Perusahaan melakukan perhitungan cadangan The Company calculates the allowance for
kerugian penurunan nilai dengan impairment losses using the “expected credit
menggunakan metode kerugian kredit losses” methodology. Refer to Note 2b.
ekspektasian. Lihat Catatan 2b.
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
Kerugian Kredit Ekspektasian adalah estimasi Expected Credit Loss is an estimate of the
probabilitas tertimbang dari kerugian kredit weighted probability of a credit loss measured
yang diukur sebagai berikut: as follows:
Aset keuangan yang tidak memburuk pada Financial assets that do not deteriorate at the
tanggal pelaporan, kerugian kredit reporting date, the expected credit loss is
ekspektasian diukur sebesar selisih antara nilai measured at the difference between the present
kini dari seluruh kekurangan kas (yaitu selisih value of all cash shortages (i.e. the difference
antara arus kas yang terutang kepada between the cash flows owed to the Company
Perusahaan sesuai dengan kontrak dan arus in accordance with the contract and the cash
kas yang diperkirakan akan diterima oleh flows expected to be received by the Company);
Perusahaan);
Aset keuangan yang memburuk pada tanggal Financial assets that deteriorate at the reporting
pelaporan, kerugian kredit ekspektasian diukur date, the expected credit loss is measured at the
sebesar selisih antara jumlah tercatat bruto dan difference between the gross carrying amount
nilai kini arus kas masa depan yang diestimasi. and the present value of estimated future cash
flows.
h. Beban dibayar di muka dan uang muka h. Prepaid expenses and advances
Beban dibayar di muka yang terutama terdiri Prepaid expenses mainly consist of prepaid
dari sewa dibayar di muka dibebankan pada rental charged to operations over the periods
operasi selama masa manfaat masing-masing benefitted and advances to suppliers.
biaya yang bersangkutan dan uang muka
kepada pemasok.
30
Page 508
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
i. Aset tetap i. Fixed assets
Aset tetap pada awalnya dinyatakan sebesar Fixed assets are initially recognized at
harga perolehan. Setelah pengukuran awal, acquisition cost. After initial measurement, fixed
aset tetap diukur dengan model biaya, dicatat assets are measured using the cost model,
pada harga perolehan dikurangi akumulasi carried at its cost less any accumulated
penyusutan dan akumulasi penurunan nilai. depreciation and accumulated impairment
losses.
Harga perolehan mencakup harga pembelian Acquisition cost includes purchase price and
dan semua beban yang terkait secara langsung any costs directly attributable to bring the
untuk membawa aset tersebut ke lokasi dan assets to the location and condition necessary
kondisi yang diperlukan untuk memungkinkan for the asset to be capable of operating in the
aset tersebut beroperasi sebagaimana manner intended by management.
ditentukan oleh manajemen.
Biaya pengurusan legal hak atas tanah dalam The legal cost of land rights in the form of
bentuk Hak Guna Bangunan (“HGB”) ketika Building Usage Right (Hak Guna Bangunan or
tanah diperoleh pertama kali diakui sebagai “HGB”) when the land was acquired initially is
bagian dari biaya perolehan tanah pada akun recognized as part of the cost of the land under
“Aset Tetap” dan tidak diamortisasi. the “Fixed Asset” account and not amortized.
Sementara biaya pengurusan atas Meanwhile, the extension or the legal renewal
perpanjangan atau pembaruan legal hak atas costs of land rights in the form of HGB is
tanah dalam bentuk HGB diakui sebagai aset recognized as intangible asset and amortized
takberwujud dan diamortisasi sepanjang mana over the shorter of the rights’ legal life and land’s
yang lebih pendek antara umur hukum hak dan economic life.
umur ekonomi tanah.
Penyusutan aset tetap selain tanah dihitung Depreciation of fixed assets other than land is
dengan menggunakan metode garis lurus untuk calculated on the straight-line method to
mengalokasikan harga perolehan hingga allocate their cost to their residual values over
mencapai nilai sisa sepanjang estimasi masa their estimated useful lives as follows:
manfaatnya sebagai berikut:
Tahun/ Persentase/
Year Percentage
Kendaraan 5 20,00% Vehicles
Building and leasehold
Bangunan dan prasarana 3-5 20,00% - 33,33% improvements
Perangkat keras komputer 5 20,00% Computer hardware
Furniture, texture, and
Perabot dan peralatan kantor 3-5 20,00% - 33,33% office equipment
Aset sewa operasi 5 20,00% Operating lease asset
Beban perbaikan dan pemeliharaan Repairs and maintenance are charged to the
dibebankan ke dalam laporan laba rugi dan statement of profit or loss and other
penghasilan komprehensif selama tahun comprehensive income during the year in which
dimana beban-beban tersebut terjadi. they are incurred. Expenditures that extend the
Pengeluaran yang memperpanjang masa future life of assets or provide further economic
manfaat aset atau yang memberikan tambahan benefits are capitalized and depreciated.
manfaat ekonomis dikapitalisasi dan
disusutkan.
31
Page 509
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
i. Aset tetap (lanjutan) i. Fixed assets (continued)
Apabila aset tetap dihentikan pengakuannya When fixed assets are derecognized (retired or
(tidak digunakan lagi atau dijual), maka nilai disposed of), their carrying values and the
tercatat dan akumulasi penyusutannya related accumulated depreciation are removed
dikeluarkan dari laporan posisi keuangan, dan from the statement of financial position, and the
keuntungan atau kerugian yang terjadi diakui resulting gains or losses are recognized in the
dalam laporan laba rugi dan penghasilan current year statement of profit or loss and other
komprehensif lain tahun berjalan. comprehensive income.
Apabila nilai tercatat aset tetap lebih besar dari When the carrying amount of fixed assets is
nilai yang dapat diperoleh kembali, nilai tercatat greater than its estimated recoverable amount,
aset tersebut diturunkan menjadi sebesar nilai it is written down to its recoverable amount
yang dapat diperoleh kembali, yang ditentukan which is determined at the higher of net selling
sebagai nilai tertinggi antara harga jual neto dan price or value in use.
nilai pakai.
Pada setiap akhir periode pelaporan, nilai At the reporting date, the assets residual values,
residu, umur manfaat dan metode penyusutan useful lives and methods of depreciation are
dikaji ulang dan disesuaikan secara prospektif reviewed and adjusted prospectively if
jika diperlukan. appropriate.
j. Aset hak guna dan liabilitas sewa j. Right-of-use assets and lease liabilities
PSAK 116 memperkenalkan model akuntansi PSAK 116 introduces a single lessee
penyewa tunggal dan mensyaratkan penyewa accounting model and requires a lessee to
untuk mengakui aset dan liabilitas untuk semua recognize assets and liabilities for all leases
sewa dengan pengecualian sewa jangka with the exemptions of short-term leases and
pendek dan aset dengan nilai rendah. Penyewa the underlying asset is of low value. A lessee is
diharuskan untuk mengakui aset hak-guna yang required to recognize a right-of-use asset
mewakili haknya untuk menggunakan aset representing its right to use the underlying
sewaan dan liabilitas sewa yang mewakili leased asset and a lease liability representing
kewajibannya untuk melakukan pembayaran its obligation to make lease payments. PSAK
sewa. PSAK 116 secara substansial masih 116 substantially carries forward the lessor
menggunakan persyaratan akuntansi atas accounting requirements in PSAK 217 Leases.
pesewa (lessor) sesuai PSAK 217 Sewa. Oleh Accordingly, a lessor continues to classify its
karena itu, pesewa masih akan menggunakan leases as operating leases or finance leases,
klasifikasi sewa dalam sewa operasi atau and to account for those two types of leases
pembiayaan, dan perlakuan atas kedua tipe differently.
sewa tersebut.
Perusahaan mengakui liabilitas sewa, sebagai The Company recognized a lease liability, being
pembayaran sewa yang tersisa termasuk atas the remaining lease payments including
opsi perpanjangan dimana perpanjangan extensions options where renewal is reasonably
hampir dapat dipastikan, didiskontokan certain, discounted using the incremental
menggunakan tingkat bunga pinjaman borrowing rate at the date of initial application.
inkremental pada tanggal penerapan awal. The corresponding right-of-use asset
Aset hak - guna yang diakui adalah jumlah yang recognized was an amount equal to the lease
sama dengan liabilitas sewa, yang disesuaikan liability, adjusted by the amount of prepaid or
dengan jumlah pembayaran sewa dibayar accrued lease payments relating to those
dimuka atau terutang terkait sewa tersebut. leases.
32
Page 510
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
j. Aset hak guna dan liabilitas sewa (lanjutan) j. Right-of-use assets and lease liabilities
(continued)
Beban keuangan dicatat dalam laporan laba Finance expense is recorded in the statement of
rugi. Aset sewa disusutkan selama jangka profit or loss. Leased assets are depreciated
waktu yang lebih pendek antara umur manfaat over the shorter of the estimated useful life of
aset sewa dan periode masa sewa, jika tidak the assets and the lease term, if there is no
ada kepastian yang memadai bahwa reasonable certainty that the Company will
Perusahaan akan mendapatkan hak obtain ownership by the end of the lease term.
kepemilikan pada akhir masa sewa.
k. Aset takberwujud k. Intangible asset
Aset takberwujud adalah perangkat lunak yang Intangible asset is a software that is acquired by
dibeli oleh Perusahaan. Perangkat lunak pada the Company. The software is initially
awalnya dinyatakan sebesar harga perolehan. recognized at acquisition cost. After initial
Setelah pengakuan awal, aset takberwujud recognition, intangible assets are measured
tetap diukur menggunakan model biaya, dicatat using cost model, stated at cost less
sebesar biaya perolehannya dikurangi accumulated amortization.
akumulasi amortisasi.
Pengeluaran selanjutnya untuk perangkat lunak Subsequent expenditure on software assets are
akan dikapitalisasi hanya jika pengeluaran capitalized only when it increases the future
tersebut menambah manfaat ekonomi di masa economic benefits embodied in the specific
mendatang untuk aset yang bersangkutan. asset to which it relates. All other expenditures
Semua pengeluaran lainnya dibebankan pada are expensed as incurred.
saat terjadinya.
Amortisasi diakui dalam laporan laba rugi dan Amortization is recognized in the statement of
penghasilan komprehensif lain dengan profit or loss and other comprehensive income
menggunakan metode garis lurus sepanjang on a straight-line method over the estimated
estimasi masa manfaatnya, dimulai dari tanggal useful life of software, from the date that it is
perangkat lunak tersebut tersedia untuk dipakai. available for use. The estimated useful life of
Estimasi masa manfaat perangkat lunak adalah software is five years.
lima tahun.
l. Aset lain-lain l. Other assets
Salah satu bagian dari aset lain-lain merupakan A part of other assets represents receivables
piutang yang berasal dari jaminan piutang milik derived from collaterals owned by the customer
konsumen untuk pelunasan piutang for settlement of their investment financing
pembiayaan investasi, yang dinyatakan receivables, which is presented at the lower of
sebesar nilai terendah antara nilai tercatat the carrying value of the related investment
piutang pembiayaan investasi atau nilai financing receivables or the net realizable value
realisasi neto dari jaminan milik konsumen of the collaterals.
tersebut.
Selisih antara nilai tercatat dan nilai realisasi The difference between the carrying value and
neto piutang dicatat sebagai penyisihan the net realizable value of receivables is
kerugian penurunan nilai aset lain-lain dan recorded as allowance for impairment losses of
dibebankan pada laporan laba rugi dan other assets and is charged to the current year
penghasilan komprehensif tahun berjalan. statement of profit or loss and other
comprehensive income.
33
Page 511
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
l. Aset lain-lain (lanjutan) l. Other assets (continued)
Konsumen memberi kuasa kepada Perusahaan The customers give the right to the Company to
untuk menjual jaminan ataupun melakukan sell the collaterals or take any other actions to
tindakan lainnya dalam upaya penyelesaian settle the outstanding investment financing
piutang pembiayaan investasi bila terjadi receivables in the events of default.
wanprestasi terhadap perjanjian pembiayaan.
Konsumen berhak atas selisih lebih antara nilai Customers are entitled to the positive difference
penjualan dengan saldo piutang pembiayaan between the proceeds from sale of the
investasi. Jika terjadi selisih kurang, kerugian collaterals and the outstanding investment
yang terjadi dibebankan pada laporan laba rugi financing receivable. If the difference is
dan penghasilan komprehensif tahun berjalan. negative, the resulting loss is charged to the
current year statement of profit or loss and other
comprehensive income.
m. Provisi m. Provisions
Provisi diakui jika Perusahaan memiliki Provisions are recognized when the Company
kewajiban kini (baik bersifat hukum maupun has a present obligation (legal or constructive)
bersifat konstruktif) yang akibat peristiwa masa where, as a result of a past event, it is probable
lalu besar kemungkinannya penyelesaian that an outflow of resources embodying
kewajiban tersebut mengakibatkan arus keluar economic benefits will be required to settle the
sumber daya yang mengandung manfaat obligation and a reliable estimate can be made
ekonomi dan estimasi yang andal mengenai of the amount of the obligation.
jumlah kewajiban tersebut dapat dibuat.
Provisi ditelaah pada setiap akhir periode Provisions are reviewed at each reporting date
pelaporan dan disesuaikan untuk and adjusted to reflect the current best
mencerminkan estimasi kini terbaik. Jika tidak estimate. If it is no longer probable that an
terdapat kemungkinan arus keluar sumber daya outflow of resources embodying economic
yang mengandung manfaat ekonomi untuk benefits will be required to settle the obligation,
menyelesaikan kewajiban tersebut, provisi the provision is reversed.
dipulihkan.
n. Pengakuan pendapatan dan beban n. Revenue and expense recognition
Perusahaan mengakui pendapatan atas The Company recognizes the income of
pembiayaan investasi, pembiayaan modal kerja investment financing, working capital financing
dan pembiayaan multiguna dengan metode suku and multipurpose financing using the effective
bunga efektif sebagaimana dijelaskan pada interest method as explained in Note 2d, 2e, 2f.
Catatan 2d, 2e, 2f. Beban diakui pada saat The expenses are recognized when incurred.
terjadinya.
Pendapatan denda atas keterlambatan Penalty income from late payments of
pembayaran angsuran pembiayaan investasi, investment financing, working capital financing
pembiayaan modal kerja dan pembiayaan and multipurpose financing installments are to
multiguna diakui pada saat realisasi. be recognized when its occured.
Pendapatan bunga merupakan pendapatan Interest represents income obtained by the
yang diperoleh Perusahaan atas penempatan Company from its placement of current account
giro pada bank yang diakui pada saat diperoleh and in banks which is recognized when earned
atau saat terjadinya dengan metode suku bunga or incurred using the effective interest method.
efektif.
34
Page 512
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
n. Pengakuan pendapatan dan beban n. Revenue and expense recognition
(lanjutan) (continued)
Pendapatan dan beban administrasi, kecuali Administrative income and expenses, except for
biaya-biaya/pendapatan yang timbul pertama the initial direct costs/income relating to the
kali yang terkait langsung dengan pembiayaan consumer financing are recognized when
konsumen, diakui pada saat diperoleh atau earned or incurred.
terjadinya.
Pelunasan sebelum masa pembiayaan Early termination is treated as cancellation of
multiguna berakhir dianggap sebagai suatu existing agreement and the resulting gain orloss
pembatalan kontrak pembiayaan multiguna dan is recognized as profit or loss for the current
laba atau rugi yang timbul, diakui sebagai laba year.
rugi tahun berjalan.
o. Liabilitas imbalan kerja karyawan o. Liabilities for employee benefits
Perusahaan menerapkan PSAK 219, “Imbalan The Company adopted PSAK 219, “Employee
Kerja”, yang mengatur perlakuan akuntansi dan Benefits”, which regulates accounting treatment
pengungkapan atas imbalan kerja, untuk jangka and disclosure employee benefits, for both
pendek dan jangka panjang. short-term and long-term employee benefits.
Perusahaan mengakui seluruh imbalan kerja The Company recognizes employee benefits
yang diberikan melalui program atau perjanjian under formal and informal programs or
formal dan informal, peraturan perundang- agreements, under legislative requirements or
undangan atau peraturan industri, yang through industry arrangements, including
mencakup imbalan kerja dan pesangon employee benefits and termination benefits.
pemutusan hubungan kerja.
Perusahaan mencatat penyisihan manfaat untuk The Company made provisions in order to meet
memenuhi imbalan minimum yang harus dibayar the minimum benefits required to be paid to the
kepada karyawan-karyawan sesuai dengan qualified employees under Company’s
peraturan perusahaan dan Undang-undang regulation and Law No.6 Year 2023 dated
No. 6 tahun 2023 tanggal 31 Maret 2023 March 31, 2023 (“The Job Creation Law”). The
(“Undang-undang Cipta Kerja”). Penyisihan provisions are estimated using actuarial
tersebut diestimasi dengan menggunakan calculations using the “Projected Unit Credit”
perhitungan aktuarial metode “Projected Unit method.
Credit”.
Perkiraan liabilitas pada tanggal laporan posisi The estimated liabilities as of the statement of
keuangan merupakan nilai kini imbalan pasti financial position date represent the present
pada tanggal laporan posisi keuangan dikurangi value of the defined benefit obligation as of the
nilai wajar aset program. statement of financial position date less the fair
value of plan assets.
Biaya imbalan kerja yang diakui selama tahun The employee benefits expense recognized
berjalan terdiri dari biaya jasa dalam laba rugi, during the current year consists of service cost
bunga neto atas liabilitas imbalan pasti neto in profit and loss, net interest on the net defined
dalam laba rugi dan pengukuran kembali benefit liability in profit and loss and
liabilitas imbalan pasti neto dalam penghasilan remeasurement of the net defined benefit
komprehensif lain. liabilities in other comprehensive income.
35
Page 513
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
o. Liabilitas imbalan kerja karyawan (lanjutan) o. Liabilities for employee benefits (continued)
Pengukuran kembali liabilitas imbalan pasca- Remeasurements of the net defined benefit
kerja terdiri atas: liability consist of:
1. Keuntungan dan kerugian aktuarial. 1. Actuarial gains and losses.
2. Imbal hasil atas aset program, tidak 2. Return on plan assets, excluding amount
termasuk jumlah yang dimasukkan dalam included in net interest on the net defined
bunga neto atas liabilitas imbalan pasti benefit liability.
neto.
3. Setiap perubahan dampak batas atas aset, 3. Any change in effect of the asset ceiling,
tidak termasuk jumlah yang dimasukkan excluding amount included in net interest on
dalam bunga neto atas liabilitas imbalan the net defined benefit liability.
pasti neto.
Pengukuran kembali atas liabilitas (aset) Remeasurements of net defined benefit
imbalan pasti neto, yang diakui sebagai liabilities (assets), which are recognized as
penghasilan komprehensif lain tidak other comprehensive income are not
direklasifikasi ke laba rugi pada periode reclassified to profit or loss in subsequent
berikutnya. periods.
Perusahaan memberikan imbalan kerja jangka The Company provides other long-term
panjang lainnya berupa penghargaan masa employment benefits in the form of long service
kerja dan cuti besar yang ditentukan sesuai award and long leave which is determined in
dengan Peraturan Perusahan. compliance with the Company’s Regulation.
p. Perpajakan p. Taxation
Perusahaan menerapkan PSAK No. 212, The Company applied PSAK No. 212,
“Pajak Penghasilan”, yang mengharuskan “Accounting for Income Tax”, which requires
Perusahaan untuk memperhitungkan the Company to account for the current and
konsekuensi pajak kini dan pajak masa depan future tax consequences of the future recovery
atas pemulihan di masa depan (penyelesaian) (settlement) of the carrying amount of assets
dari jumlah tercatat aset (liabilitas) yang diakui (liabilities) that are recognized in the statement
dalam laporan posisi keuangan dan transaksi- of financial position and transactions and other
transaksi serta peristiwa lain yang terjadi dalam events of the current year.
tahun berjalan.
Pajak Final Final Tax
Peraturan perpajakan di Indonesia mengatur Tax regulation in Indonesia determined that
beberapa jenis penghasilan dikenakan pajak certain taxable income is subject to final tax.
yang bersifat final. Pajak final yang dikenakan Final tax applied to the gross value of
atas nilai bruto transaksi tetap dikenakan transactions is applied even when the parties
walaupun atas transaksi tersebut pelaku carrying the transaction are recognizing losses.
transaksi mengalami kerugian.
Mengacu pada PSAK No. 212, “Pajak Based on revised PSAK No. 212, final tax is no
Penghasilan”, pajak final tersebut tidak longer governed by PSAK No. 212. Therefore,
termasuk dalam lingkup yang diatur oleh the Company has decided to present all of the
PSAK No. 212. Oleh karena itu, Perusahaan final tax arising from time deposits and current
memutuskan untuk menyajikan beban pajak account as separate line item.
final sehubungan dengan pendapatan bunga
sebagai pos tersendiri.
36
Page 514
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Perpajakan (lanjutan) p. Taxation (continued)
Pajak Kini Current Tax
Aset dan liabilitas pajak kini untuk tahun Current income tax assets and liabilities for the
berjalan diukur sebesar jumlah yang current period are measured at the amount
diharapkan dapat direstitusi dari atau expected to be recovered from or paid to the
dibayarkan kepada otoritas perpajakan. taxation authority.
Beban pajak kini ditentukan berdasarkan laba Current tax expense is determine based on the
kena pajak tahun berjalan yang dihitung taxable profit for the year computed using the
berdasarkan tarif pajak yang berlaku. prevailing tax rates.
Kekurangan/kelebihan pembayaran pajak Under/over payment of income tax are
penghasilan dicatat sebagai bagian dari presented as part of “Income Tax Expense in
“Beban Pajak Penghasilan” dalam laporan laba the statements of profit or loss and other
rugi dan penghasilan komprehensif lain. comprehensive income. The Company also
Perusahaan juga menyajikan bunga/denda, presents interest/penalty, if any, as part of
jika ada, sebagai bagian dari “Beban Pajak “Income Tax Expense”.
Penghasilan”.
Koreksi terhadap liabilitas perpajakan diakui Amendments to tax obligations are recorded
pada saat surat ketetapan pajak diterima atau, when a tax assessment letter is received or, if
jika diajukan keberatan, pada saat keputusan appealed against, when the result of the appeal
atas keberatan ditetapkan. is determined.
Pajak Tangguhan Deferred Tax
Aset dan liabilitas pajak tangguhan diakui Deferred tax assets and liabilities are
menggunakan metode liabilitas atas recognized by using liability method for the
konsekuensi pajak pada masa mendatang future tax consequences attributable to
yang timbul dari perbedaan jumlah tercatat differences between the carrying amounts of
aset dan liabilitas menurut laporan keuangan existing assets and liabilities in the financial
dengan dasar pengenaan pajak aset dan statements and their respective tax bases at
liabilitas pada setiap tanggal pelaporan. each reporting date.
Liabilitas pajak tangguhan diakui untuk semua Deferred tax liabilities are recognized for all
perbedaan temporer kena pajak dan aset pajak taxable temporary differences and deferred tax
tangguhan diakui untuk perbedaan temporer assets are recognized for deductible temporary
yang boleh dikurangkan dan akumulasi rugi differences and accumulated fiscal losses to
fiskal, sepanjang besar kemungkinan the extent that it is probable that taxable profit
perbedaan temporer yang boleh dikurangkan will be available in future years against which
dan akumulasi rugi fiskal tersebut dapat the deductible temporary differences and
dimanfaatkan untuk mengurangi laba kena accumulated fiscal losses can be utilized.
pajak pada masa depan.
Pajak tangguhan dihitung dengan Deferred tax is calculated at the tax rates that
menggunakan tarif pajak yang berlaku atau have been enacted or substantively enacted at
secara substansial telah berlaku pada tanggal the reporting date. Changes in the carrying
pelaporan. Perubahan nilai tercatat aset dan amount of deferred tax assets and liabilities due
liabilitas pajak tangguhan yang disebabkan to a change in tax rates are charged to current
oleh perubahan tarif pajak dibebankan pada period operations, except to the extent that they
usaha periode berjalan, kecuali untuk relate to items previously charged or credited to
transaksi-transaksi yang sebelumnya telah equity.
langsung dibebankan atau dikreditkan ke
ekuitas.
37
Page 515
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
p. Perpajakan (lanjutan) p. Taxation (continued)
Pajak Tangguhan (lanjutan) Deferred Tax (continued)
Aset dan liabilitas pajak tangguhan disajikan Deferred tax assets and liabilities are offset in
secara saling hapus dalam laporan posisi the statements of financial position, except if
keuangan, kecuali aset dan liabilitas pajak they are for different legal entities, consistent
tangguhan untuk entitas yang berbeda, sesuai with the presentation of current tax assets and
dengan penyajian aset dan liabilitas pajak kini. liabilities.
Pajak Penghasilan Pilar 2 Pillar 2 Income Tax
Sebagai tanggapan terhadap penerapan In response to the impelentation of the
kerangka Pilar 2 Organisasi untuk Kerja Sama Organization for Economic Co-operation and
dan Pembangunan Ekonomi (Organization for Development (“OECD”) Pillar 2 framework rule
Economic Co-operation and Development atau (“Pillar 2”), on December 31, 2024, Indonesian
“OECD”), pada tanggal 31 Desember 2024, Government implemented Pillar 2 framework
Pemerintah Indonesia menerapkan aturan through Ministry of Finance Regulation
Kerangka Pilar 2 (“Pilar 2”) melalui Peraturan No.136/2024 (PMK 136/2024). The Pillar 2
Menteri Keuangan No.136/2024 (PMK model rules as implemented under PMK
136/2024). Piar 2 sesuai PMK 136/2024 berlaku 136/2024 takes effect for fiscal year beginning
untuk tahun fiskal yang dimulai pada atau on or after January 1, 2025. For the year ended
setelah tanggal 1 Januari 2025. Untuk tahun December 31, 2025, the Company has applied
yang berakhir pada 31 Desember 2025, amendments to SFAS 212, “Income Taxes”,
Perusahaan telah menerapkan amandemen which provide mandatory temporary exception
PSAK 212, “Pajak Penghasilan”, yang from recognizing or disclosing deferred taxes
memberikan pengecualian wajib sementara related to Pillar 2. PMK 136/2024 applies new
dari pengakuan atau pengungkapan pajak taxing mechanism under which a Multinational
tangguhan terkait Pilar 2. PMK 136/2024 Enterprises (“MNE”) should pay a top-up tax in
menerapkan mekanisme perpajakan baru yang a jurisdiction whenever their efective tax rate,
mensyaratkan Perusahaan Multinasional determined on a jurisdictional basis under the
(“PMN”) untuk membayar pajak tambahan pada Pillar 2, is below a 15% minimum rate.
yurisdiksi tertentu ketika tarif pajak efektif yang
ditentukan per yurisdiksi menurut Pilar 2 lebih
rendah dari tarif minimum 15%.
q. Segmen operasi q. Operating segment
Segmen adalah bagian khusus dari A segment is a distinguishable component of
Perusahaan yang terlibat baik menyediakan the Company that is engaged either in
produk dan jasa (segmen usaha), maupun providing certain products and services within a
dalam menyediakan produk dan jasa dalam particular economic environment (geographical
lingkungan ekonomi tertentu (segmen segment), which is subject to risks and reward
geografis), yang memiliki risiko dan imbalan that are different from those of other segments.
yang berbeda dari segmen lainnya.
Jumlah setiap unsur segmen dilaporkan The amount of each segment item reported is
merupakan ukuran yang dilaporkan kepada the measure reported to the chief operation
pengambil keputusan operasional (Direktur) decision maker (Directors) for the purposes of
untuk tujuan pengambilan keputusan untuk making decisions about allocating resources to
mengalokasikan sumber daya kepada segmen the segment and assessing its performance.
dan menilai kinerjanya.
38
Page 516
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
q. Segmen operasi (lanjutan) q. Operating segment (continued)
Pendapatan, beban, hasil, aset dan liabilitas Segment revenue, expenses, result, assets and
segmen termasuk item-item yang dapat liabilities include items directly attributable to a
diatribusikan langsung kepada suatu segmen segment as well as those that can be allocated
serta hal-hal yang dapat dialokasikan dengan on a reasonable basis to that segment.
dasar yang sesuai kepada segmen tersebut.
Informasi keuangan dilaporkan berdasarkan Financial information is reported based on the
informasi yang digunakan oleh manajemen information used by management in evaluating
dalam mengevaluasi kinerja setiap segmen dan the performance of each segment and
menentukan pengalokasian sumber daya. determining the allocation of resources. In this
Sehubungan dengan ini, segmen operasi respect, the business operating segment in the
dalam laporan keuangan disajikan berdasarkan financial statements are presented based on
pengklasifikasian umum atas daerah general classification of marketing areas as
pemasaran sebagai segmen geografis. Rincian geographical segments. The details of
segmen operasi tersebut diungkapkan dalam operating segment are disclosed in Note 41.
Catatan 41.
r. Transaksi dengan pihak berelasi r. Transaction with related parties
Perusahaan mempunyai transaksi dengan The Company has transactions with related
pihak berelasi seperti yang didefinisikan dalam parties as the definition in PSAK No. 224
PSAK No. 224 tentang “Pengungkapan Pihak- (Revised 2010 about “Related parties
pihak Berelasi" adalah sebagai berikut: Disclosure” as follows:
Suatu pihak dianggap berelasi dengan The Company considers the following as its
Perusahaan jika: related parties:
a. Orang atau anggota keluarga dekatnya a. A person or a close member of that person’s
mempunyai relasi dengan entitas pelapor family is related to a reporting entity if that
jika orang tersebut: person:
(i) memiliki pengendalian atau (i) has control or joint control of 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 personil 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.
39
Page 517
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
r. Transaksi dengan pihak berelasi (lanjutan) r. Transaction with related parties (continued)
Suatu pihak dianggap berelasi dengan The Company considers the following as its
Perusahaan jika: (lanjutan) related parties: (continued)
b. Suatu entitas berelasi dengan entitas b. An entity is related to a reporting entity if any
pelapor jika memenuhi salah satu hal 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 entitas anak berikutnya and fellow subsidiary is related to the
saling berelasi dengan entitas others).
lainnya).
(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 ventura associate or joint venture of a member
bersama yang merupakan anggota of a group of which the other entity is a
suatu kelompok usaha, yang mana member).
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 entity and the other entity is an
lain adalah entitas asosiasi dari associate of the third entity.
entitas ketiga.
(v) Entitas tersebut adalah suatu program (v) The entity is a post-employment
imbalan pasca kerja untuk imbalan benefit plan for the benefit of
kerja dari salah satu entitas pelapor employees of either the reporting
atau entitas yang terkait dengan entity or an entity related to the
entitas pelapor. Jika entitas pelapor reporting entity. If the reporting entity
adalah entitas yang is itself such a plan, the sponsoring
menyelenggarakan program tersebut, employers are also related to the
maka entitas sponsor juga berelasi reporting entity.
dengan entitas pelapor.
(vi) Entitas yang dikendalikan atau (vi) The entity is controlled or jointly
dikendalikan bersama oleh orang controlled by a person identified in (a).
yang diidentifikasi dalam huruf (a).
(vii) Orang yang diidentifikasi dalam huruf (vii) A person identified in (a)(i) has
(a)(i) memiliki pengaruh signifikan significant influence over the entity or
atas entitas atau merupakan personil is a member of the key management
manajemen kunci entitas (atau entitas personnel of the entity (or of a parent
induk dari entitas). of the entity).
40
Page 518
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
r. Transaksi dengan pihak berelasi (lanjutan) r. Transaction with related parties (continued)
b. Suatu entitas berelasi dengan entitas b. An entity is related to a reporting entity if any
pelapor jika memenuhi salah satu hal of the following conditions applies:
berikut: (lanjutan) (continued)
(viii) Entitas, atau anggota dari kelompok (viii) An entity, or any member of a group of
dimana entitas merupakan bagian dari which it is a part, that provides key
kelompok tersebut, menyediakan jasa management personnel services to
personil manajemen kunci kepada the reporting entity or it is parent.
entitas pelapor atau kepada entitas
induk dari entitas pelapor.
Seluruh transaksi dan saldo yang material All significant transactions and balances with
dengan pihak-pihak berelasi diungkapkan related parties are disclosed in the relevant
dalam catatan atas laporan keuangan yang notes to the financial statements.
relevan.
s. Instrumen derivatif untuk tujuan manajemen s. Derivative instrument for risk management
risiko purposes
Instrumen derivatif diakui pertama-tama pada Derivative instruments are initially recognized
nilai wajar pada saat kontrak tersebut at fair value on the date the contracts are
dilakukan, dan selanjutnya diukur pada nilai entered into and are subsequently re-
wajarnya. Derivatif dicatat sebagai aset apabila measured at their fair values. Derivatives are
memiliki nilai wajar positif dan sebagai liabilitas carried as assets when the fair value is positive
apabila memiliki nilai wajar negatif. and as liabilities when the fair value is
negative.
Metode pengakuan keuntungan atau kerugian The method of recognizing the fair value gain
dari perubahan nilai wajar tergantung pada or loss depends on whether the derivative is
apakah derivatif tersebut adalah instrumen designated as a hedging instrument and, if so,
lindung nilai, dan sifat dari unsur yang dilindungi the nature of the item being hedged.
nilainya.
Perusahaan menggunakan instrumen The Company uses derivative instruments,
keuangan derivatif, pertukaran (swap) mata cross currency and interest rate swap as part
uang asing dan tingkat suku bunga, sebagai of its management activities to manage
bagian dari aktivitas manajemen untuk exposures to foreign currency and interest rate
melindungi dampak risiko mata uang asing dan on the Company's bank loan. The Company
tingkat suku bunga atas pinjaman Perusahaan. applies cash flow hedge accounting when
Perusahaan menerapkan akuntansi lindung transactions meet the specified criteria for
nilai arus kas pada saat transaksi tersebut hedge accounting treatment.
memenuhi kriteria perlakuan akuntansi lindung
nilai.
41
Page 519
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
s. Instrumen derivatif untuk tujuan manajemen s. Derivative instrument for risk management
risiko (lanjutan) purposes (continued)
Pada saat terjadinya transaksi, Perusahaan The Company documents, at the inception of the
membuat dokumentasi mengenai hubungan transaction, the relationship between hedging
antara instrumen lindung nilai dan unsur yang instruments and hedged items, as well as its risk
dilindungi nilainya, juga tujuan manajemen management objective and strategy for
risiko dan strategi yang diterapkan dalam undertaking hedge transactions. This process
melakukan transaksi lindung nilai. Proses includes linking all derivatives designated as
dokumentasi ini menghubungkan derivatif yang hedges to specific assets and liabilities or to
ditujukan sebagai lindung nilai dengan aset dan specific firm commitments or forecast
liabilitas tertentu atau dengan komitmen penuh transactions.
tertentu atau transaksi yang diperkirakan.
Pada saat terjadinya transaksi lindung nilai dan The Company also documents its assessment,
pada periode berikutnya, Perusahaan juga both at the hedge inception and on an ongoing
membuat dokumentasi atas penilaian apakah basis, as to whether the derivatives that are used
derivatif yang digunakan sebagai transaksi in hedging transactions are highly effective in
lindung nilai memiliki efektivitas yang tinggi offsetting changes in fair values or cash flows of
dalam menandingi (offsetting) perubahan nilai hedged items.
wajar atau arus kas dari unsur yang dilindungi
nilainya.
Hubungan lindung nilai memenuhi syarat untuk A hedging relationship qualifies for hedge
akuntansi lindung nilai jika memenuhi semua accounting if it meets all of the following
persyaratan efektivitas berikut: effectiveness requirements:
Ada ‘hubungan ekonomik' antara item There is 'an economic relationship'
lindung nilai dan instrumen lindung nilai. between the hedged item and the hedging
instrument.
Pengaruh risiko kredit tidak 'mendominasi The effect of credit risk does not 'dominate
perubahan nilai' yang dihasilkan dari the value changes' that result from that
hubungan ekonomik tersebut. economic relationship.
Rasio lindung nilai dari hubungan lindung The hedge ratio of the hedging relationship
nilai adalah rasio yang sama yang is the same as that resulting from the
dihasilkan dari kuantitas item lindung quantity of the hedged item that the
nilaian yang aktual digunakan oleh Company actually hedges and the quantity
Perusahaan melindungi nilai sejumlah of the hedging instrument that the
kuantitas instrumen lindung nilaian yang Company actually uses to hedge that
secara aktual digunakan oleh Perusahaan quantity of hedged item.
untuk melindungi sejumlah kuantitas item
lindung nilaian.
t. Transaksi dan saldo dalam mata uang asing t. Foreign currency transactions and balances
Transaksi dalam mata uang asing dicatat dalam Transactions involving foreign currencies are
Rupiah berdasarkan kurs yang berlaku pada recorded in Indonesia Rupiah at the rates of
saat transaksi dilakukan. Pada akhir periode exchange prevailing at the time the transactions
pelaporan aset dan liabilitas moneter dalam are made. At the reporting date, monetary assets
mata uang asing dijabarkan ke dalam Rupiah and liabilities denominated in foreign currencies
berdasarkan rata-rata kurs jual dan kurs beli are adjusted to Indonesia Rupiah to reflect the
yang diterbitkan oleh Bank Indonesia yang average of selling and buying exchange rate at
berlaku pada tanggal tersebut. Laba atau rugi such date as published by Bank Indonesia. Any
kurs yang timbul dikreditkan atau dibebankan resulting gains or losses are credited or charged
sebagai laba rugi tahun berjalan. to the profit or loss for current year.
42
Page 520
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
t. Transaksi dan saldo dalam mata uang asing t. Foreign currency transactions and balances
(lanjutan) (continued)
Pada tanggal-tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, the
2024, rata-rata kurs jual dan kurs beli yang average of selling and buying exchange rates at
diterbitkan oleh Bank Indonesia yang digunakan such date as published by Bank Indonesia used
masing-masing adalah sebesar Rp16.782 were Rp16,782 (in full amount) and Rp16,162
(dalam nilai penuh) dan Rp16.162 (dalam nilai (in full amount) to USD1 (in full amount),
penuh) untuk ASD1 (dalam nilai penuh). respectively.
u. Perubahan kebijakan akuntansi dan u. Change in accounting policies and
pengungkapan disclosures
Perusahaan telah menerapkan standar The Company adopted the following accounting
akuntansi berikut pada tanggal 1 Januari 2025 standards, which are considered relevant
yang dianggap relevan sebagai berikut: starting on January 1, 2025 as follows:
Amandemen PSAK No. 221: Pengaruh Amendment to SFAS No. 221: The Effects of
Perubahan Kurs Valuta Asing tentang Changes in Foreign Exchange Rates regarding
Kekurangan Ketertukaran Lack of Exchangeability.
PSAK No. 221 menjelaskan bagaimana SFAS No. 221 explains how to include foreign
memasukkan transaksi dalam valuta asing dan currency transactions and foreign operations in
kegiatan usaha luar negeri ke dalam laporan the financial statements of an entity and how to
keuangan entitas dan bagaimana menjabarkan translate financial statement into a presentation
laporan keuangan ke dalam mata uang currency.
penyajian
Amandemen PSAK No. 221 merujuk pada The amendments to SFAS No. 221 refer to the
Amandemen IAS 21 tentang Lack of amendments to IAS 21: Lack of
Exchangeability. Amandemen ini Exchangeability. These amendments require an
mensyaratkan entitas menerapkan pendekatan entity to apply a consistent approach in
yang konsisten dalam menilai apakah suatu assessing whether a currency is exchangeable
mata uang dapat dipertukarkan ke mata uang into another currency, and when it is not, to
lain, dan, jika tidak, menentukan kurs yang determine the exchange rate to be used and the
digunakan serta pengungkapan yang disclosures to be provided.
diberikan.
43
Page 521
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. SUMBER ESTIMASI KETIDAKPASTIAN 3. SOURCE OF ESTIMATION UNCERTAINTY
Penyusunan laporan keuangan Perusahaan The preparation of the Company’s financial
mengharuskan manajemen untuk membuat statements requires management to make
pertimbangan estimasi dan asumsi yang estimates and assumptions that affect the reported
mempengaruhi jumlah yang dilaporkan dari amounts of revenues, expenses, assets and
pendapatan, beban, aset dan liabilitas, dan liabilities, and the disclosure of contingent liabilities,
pengungkapan atas liabilitas kontijensi, pada akhir at the end of the reporting period.
periode pelaporan.
Ketidakpastian mengenai asumsi dan estimasi Uncertainty about these assumptions and estimates
tersebut dapat mengakibatkan penyesuaian could result in outcomes that require a material
material terhadap nilai tercatat pada aset dan adjustment to the carrying amounts of the assets
liabilitas dalam periode pelaporan berikutnya. and liabilities affected in future periods.
a. Pertimbangan a. Judgments
Pertimbangan berikut ini dibuat oleh The following judgements are made by
manajemen dalam rangka penerapan kebijakan management in the process of applying the
akuntansi Perusahaan yang memiliki pengaruh Company’s accounting policies that have the
paling signifikan atas jumlah yang diakui dalam most significant effects on the amount
laporan keuangan: recognized in the financial statements:
Usaha yang berkelanjutan Going concern
Manajemen Perusahaan telah melakukan The Company’s management has assessed
penilaian atas kemampuan Perusahaan untuk the Company’s ability to continue as a going
melanjutkan kelangsungan usahanya dan concern and is satisfied that the Company has
berkeyakinan bahwa Perusahaan memiliki the resources to continue in business for the
sumber daya untuk melanjutkan usahanya di foreseeable future. Furthermore, the
masa mendatang. Selain itu, manajemen tidak management is not aware of any material
mengetahui adanya ketidakpastian material uncertainties that may cast significant doubt
yang dapat menimbulkan keraguan yang upon the Company’s ability to continue as a
signifikan terhadap kemampuan Perusahaan going concern. Therefore, the financial
untuk melanjutkan kelangsungan usahanya. statements continue to be prepared on the
Oleh karena itu, laporan keuangan telah going concern basis.
disusun atas dasar usaha yang berkelanjutan.
Klasifikasi aset dan liabilitas keuangan Classification of financial assets and financial
liabilities
Aset keuangan dan liabilitas keuangan diakui Financial assets and financial liabilities are
sesuai dengan kebijakan akuntansi seperti accounted for in accordance with the
yang diungkapkan pada Catatan 2b. accounting policies as disclosed in Note 2b.
44
Page 522
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. SUMBER ESTIMASI KETIDAKPASTIAN 3. SOURCE OF ESTIMATION UNCERTAINTY
(lanjutan) (continued)
b. Estimasi dan asumsi b. Estimates and assumptions
Asumsi utama masa depan dan sumber utama The key assumptions concerning the future and
estimasi ketidakpastian lain pada tanggal other key sources of estimation uncertainty at
pelaporan yang memiliki risiko signifikan bagi the reporting date that have a significant risk of
penyesuaian yang material terhadap nilai causing a material adjustment to the carrying
tercatat aset dan liabilitas untuk tahun amounts of assets and liabilities within the next
berikutnya diungkapkan di bawah ini. year are disclosed below. The Company based
Perusahaan mendasarkan asumsi dan estimasi its assumptions and estimates on parameters
pada parameter yang tersedia pada saat available when financial statements were
laporan keuangan disusun. Asumsi dan situasi prepared. Existing circumstances and
mengenai perkembangan masa depan assumptions about future developments may
mungkin berubah akibat perubahan pasar atau change due to market changes or
situasi di luar kendali Perusahaan. Perubahan circumstances arising beyond the control of the
tersebut dicerminkan dalam asumsi terkait pada Company. Such changes are reflected in the
saat terjadinya. assumptions when they occur.
Cadangan kerugian penurunan nilai atas Allowance for impairment losses on receivables
piutang
PSAK 109 mensyaratkan penyertaan informasi PSAK 109 requires inclusion of information
tentang kejadian masa lalu, kondisi saat ini dan about past events, current conditions and
perkiraan kondisi ekonomi masa depan. forecasts of future economic conditions. The
Perkiraan perubahan dalam kerugian kredit estimates of changes in expected credit losses
yang diharapkan harus mencerminkan, dan should reflect, and be directionally consistent
secara langsung konsisten dengan, perubahan with, changes in related observable data from
dalam data terkait yang diobservasi dari periode period to period. The calculation of collective
ke periode. Perhitungan kerugian kredit expected credit losses of financial assets
ekspektasian secara kolektif atas aset requires estimation of forward looking
keuangan membutuhkan estimasi forward Probability of Default (PD), Loss Given Default
looking dari Probability of Default (PD), Loss (LGD) and Exposure at Default (EAD) (refer to
Given Default (LGD) dan Exposure at Default Note 2b).
(EAD) (lihat Catatan 2b).
Perusahaan melakukan penelaahan atas The Company reviews its receivables at end of
piutang pada setiap akhir periode pelaporan reporting period to evaluate the allowance for
untuk melakukan penilaian atas cadangan impairment losses.
penurunan nilai yang telah dicatat.
Pertimbangan manajemen diperlukan untuk Management’s judgment is applied in the
melakukan estimasi atas jumlah dan waktu estimation of the amount and timing of future
yang tepat atas arus kas masa mendatang cash flows when determining the level of
dalam menentukan tingkat cadangan yang allowance required.
dibutuhkan.
Perusahaan membentuk cadangan kerugian The Company estimates the collective
penurunan nilai kolektif atas eksposur piutang, impairment allowance for its receivable’s
dimana evaluasi dilakukan berdasarkan data portfolio based on historical loss experience.
kerugian historis. Penjelasan lebih lanjut Further details are disclosed in Note 5, 6, 7, 8,
diungkapkan pada Catatan 5, 6, 7, 8, 14 dan 35. 14 and 35.
45
Page 523
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. SUMBER ESTIMASI KETIDAKPASTIAN 3. SOURCE OF ESTIMATION UNCERTAINTY
(lanjutan) (continued)
b. Estimasi dan asumsi (lanjutan) b. Estimates and assumptions (continued)
Liabilitas imbalan kerja karyawan Liabilities for employee benefits
Nilai kini liabilitas imbalan kerja karyawan The present value of liabilities for employee
tergantung pada beberapa faktor yang benefits depends on several factors that are
ditentukan dengan dasar aktuarial berdasarkan determine by actuarial basis based on several
beberapa asumsi. assumptions.
Asumsi yang digunakan untuk untuk Assumptions used to determined the net cost of
menentukan biaya bersih imbalan kerja liabilities for employee benefits include
karyawan mencakup tingkat diskonto, tingkat a discount rate, salary increase rate, and
kenaikan gaji, dan tingkat pengembalian expected return on plan assets. Changes in
investasi. Perubahan asumsi-asumsi ini akan these assumptions will affect the carrying
mempengaruhi jumlah tercatat liabilitas amounts of liabilities for employee benefits.
imbalan kerja karyawan.
Tingkat diskonto ditentukan pada akhir periode The appropriate discount rate at the end of the
pelaporan, yakni tingkat suku bunga untuk reporting period is the interest rate used in
menentukan nilai kini arus kas keluar masa determining the present value of estimated
depan estimasian yang diharapkan untuk future cash outflows expected to settle liabilities
menyelesailan liabilitas imbalan kerja for employee benefits.
karyawan.
Dalam menentukan tingkat suku bunga yang In determining the appropriate levels of interest
sesuai, Perusahaan mempertimbangkan rate, the Company considers the interest rate of
tingkat suku bunga obligasi pemerintah yang government bonds denominated in Rupiah, the
didenominasikan dalam mata uang Rupiah, currency in which the benefits will be paid, and
mata uang yang mana imbalan akan dibayar, which has a similar time period with a period of
dan yang memiliki jangka waktu yang serupa related liabilities for employee benefits.
dengan jangka waktu liabilitas imbalan kerja
karyawan yang terkait.
Penyusutan aset tetap Depreciation of fixed assets
Biaya perolehan aset tetap disusutkan dengan The costs of fixed assets are depreciated on
menggunakan metode garis lurus berdasarkan a straight-line method over their estimated
estimasi masa manfaat ekonomisnya. useful lives. Management estimates the useful
Manajemen mengestimasi masa manfaat lives of these fixed assets to be within 3 years
ekonomis aset tetap tersebut 3 tahun sampai to 5 years. These are common life expectancies
5 tahun. Ini adalah umur yang secara umum applied in the industries where the Company
diharapkan dalam industri dimana Perusahaan conducts its business.
menjalankan bisnisnya.
46
Page 524
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. SUMBER ESTIMASI KETIDAKPASTIAN 3. SOURCE OF ESTIMATION UNCERTAINTY
(lanjutan) (continued)
b. Estimasi dan asumsi (lanjutan) b. Estimates and assumptions (continued)
Penyusutan aset tetap (lanjutan) Depreciation of fixed assets (continued)
Perubahan tingkat pemakaian dan Changes in the expected level of usage and
perkembangan teknologi dapat mempengaruhi technological development could impact the
masa manfaat ekonomis dan nilai sisa aset, dan economic useful lives and the residual values of
karenanya biaya penyusutan masa depan these assets, and therefore future depreciation
mungkin direvisi. charges could be revised.
Perpajakan Taxation
Pertimbangan signifikan dilakukan dalam Significant judgment is involved in determining
menentukan provisi atas pajak penghasilan. the income tax liability. There are certain
Terdapat transaksi dan perhitungan tertentu transactions and computation for which the
yang menentukan pajak akhirnya adalah tidak ultimate tax determination is uncertain during
pasti sepanjang kegiatan usaha normal. the ordinary course of business. The Company
Perusahaan mengakui liabilitas atas pajak recognizes liabilities for expected income tax
penghasilan berdasarkan estimasi apakah akan based on estimates of whether additional
terdapat tambahan pajak penghasilan. income tax will be due. Further details are
Penjelasan lebih lanjut diungkapkan dalam disclosed in Note 18.
Catatan 18.
Aset pajak tangguhan Deferred tax assets
Aset pajak tangguhan diakui atas seluruh Deferred tax assets are recognized for all
perbedaan temporer yang dapat dikurangkan, deductible temporary differences, to the extent
sepanjang besar kemungkinannya bahwa that it is probable that taxable income will be
penghasilan kena pajak akan tersedia sehingga available against which the deductible
perbedaan temporer tersebut dapat digunakan. temporary differences can be utilized.
Estimasi signifikan oleh manajemen Significant management estimates are required
disyaratkan dalam menentukan total aset pajak to determine the amount of deferred tax assets
tangguhan yang dapat diakui, berdasarkan saat that can be recognized, based upon the likely
penggunaan dan tingkat penghasilan kena timing and the level of the future taxable income
pajak serta strategi perencanaan pajak masa together with future tax planning strategies.
depan. Penjelasan lebih lanjut diungkapkan Further details are disclosed in Note 18.
dalam Catatan 18.
Penetapan masa sewa untuk kontrak sewa Determination of the lease term for lease
dengan opsi pembaruan dan penghentian contracts with renewal and termination options
(Perusahaan sebagai penyewa) (The Company as a lessee)
Perusahaan menentukan masa sewa sebagai The Company determines the lease term as the
periode sewa yang tidak dapat dibatalkan, serta noncancellable term of the lease, together with
periode yang dicakup oleh opsi untuk any periods covered by an option to extend the
memperpanjang sewa, jika penyewa cukup lease if it is reasonably certain to be exercised,
pasti untuk mengeksekusi opsi tersebut, dan or any periods covered by an option to
periode yang dicakup oleh opsi untuk terminate the lease, if it is reasonably certain
menghentikan sewa, jika penyewa cukup pasti not to be exercised.
untuk tidak mengeksekusi opsi tersebut.
47
Page 525
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. SUMBER ESTIMASI KETIDAKPASTIAN 3. SOURCE OF ESTIMATION UNCERTAINTY
(lanjutan) (continued)
b. Estimasi dan asumsi (lanjutan) b. Estimates and assumptions (continued)
Penetapan masa sewa untuk kontrak sewa Determination of the lease term for lease
dengan opsi pembaruan dan penghentian contracts with renewal and termination options
(Perusahaan sebagai penyewa) (lanjutan) (The Company as a lessee) (continued)
Perusahaan memiliki beberapa kontrak sewa The Company has several lease contracts that
dengan opsi perpanjangan dan opsi include extension and termination options. The
penghentian. Perusahaan menerapkan Company applies judgement in evaluating
pertimbangan dalam mengevaluasi apakah whether it is reasonably certain whether or not
penyewa cukup pasti untuk mengeksekusi opsi to exercise the option to renew or terminate the
pembaruan atau penghentian sewa tersebut. lease. That is, it considers all relevant factors
Perusahaan mempertimbangkan semua faktor- that create an economic incentive for it to
faktor relevan yang menciptakan insentif exercise either the renewal or termination. After
ekonomi jika Perusahaan mengeksekusi opsi the commencement date, the Company
pembaruan atau penghentian tersebut. Setelah reassesses the lease term if there is
dimulainya masa sewa, Perusahaan menilai a significant event or change in circumstances
kembali masa sewa jika terdapat peristiwa atau that is within its control that affects its ability to
perubahan signifikan pada lingkungan dalam exercise or not to exercise the option to
kendalinya yang mempengaruhi kemampuan renew or to terminate (e.g., construction of
Perusahaan untuk mengeksekusi atau tidak significant leasehold improvements or
mengeksekusi opsi pembaruan atau significant customisation of the leased asset).
penghentian sewa (misalnya, konstruksi dari
pengembangan prasarana yang signifikan atau
penyesuaian signifikan dari aset sewa).
Nilai wajar instrumen keuangan Fair values of financial instruments
Dalam menentukan nilai wajar aset keuangan In determining the fair value for financial assets
dan liabilitas yang tidak mempunyai harga and financial liabilities for which there is no
pasar, Perusahaan menggunakan teknik observable market price, the Company uses the
penilaian seperti yang dijelaskan dalam Catatan valuation techniques as described in Note 2b.
2b. Untuk instrumen keuangan yang jarang For financial instruments that are traded
diperdagangkan dan memiliki informasi harga infrequently and a lack of price transparency,
yang terbatas, nilai wajar menjadi kurang fair value is less objective and requires varying
objektif dan membutuhkan berbagai tingkat degrees of judgement depending on liquidity,
penilaian tergantung pada likuiditas, concentration, uncertainty of market factors,
konsentrasi, faktor ketidakpastian pasar, pricing assumptions and other risks affecting
asumsi harga dan risiko lainnya. the specific instrument.
Masukan (input) untuk model ini berasal dari The input for this model comes from observable
data pasar yang bisa diamati. Bila data pasar market data. When observable market data is
yang bisa diamati tersebut tidak tersedia, not available, management considers
manajemen mempertimbangkan masukan dan necessary inputs and assumptions to
asumsi diperlukan untuk menentukan nilai determine the fair value. The above
wajar. Pertimbangan tersebut mencakup considerations include liquidity and volatility
feedback model atas likuiditas volatilitas untuk feedback model for derivative transactions and
transaksi derivatif dan tingkat diskonto yang long-term discount rate, the level of early
berjangka waktu panjang, tingkat pelunasan payment and the level of default assumption.
dipercepat dan asumsi tingkat gagal bayar.
48
Page 526
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. KAS DAN KAS DI BANK 4. CASH ON HAND AND CASH IN BANK
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Jumlah nosional Jumlah nosional
mata uang asing/ mata uang asing/
Notional amount in Notional amount in
foreign currency Ekuivalen/ foreign currency Ekuivalen/
(Angka penuh/ Equivalent (Angka penuh/ Equivalent
Full amount) Rupiah Full amount) Rupiah
Kas 470.683 477.258 Cash on hand
Kas di bank Cash in banks
Pihak ketiga Third parties
Rupiah Rupiah
Citibank N.A. Indonesia 441.131 113.041 Citibank N.A. Indonesia
PT Bank Central Asia Tbk 112.898 193.045 PT Bank Central Asia Tbk
PT Bank Victoria International Tbk 66.935 66.971 PT Bank Victoria International Tbk
PT Bank CTBC Indonesia 45.931 44.042 PT Bank CTBC Indonesia
PT Bank IBK Indonesia Tbk 42.190 30.060 PT Bank IBK Indonesia Tbk
PT Bank CIMB Niaga Tbk 36.428 17.969 PT Bank CIMB Niaga Tbk
PT Bank Maybank Indonesia Tbk 34.933 27.336 PT Bank Maybank Indonesia Tbk
MUFG Bank, Ltd. Jakarta 31.344 31.993 MUFG Bank, Ltd. Jakarta
PT Bank Oke Indonesia Tbk 25.311 19.932 PT Bank Oke Indonesia Tbk
Panin Indonesia Tbk 18.025 7.708 PT Bank Panin Indonesia Tbk
PT Bank UOB Indonesia 16.528 16.973 PT Bank UOB Indonesia
PT Bank of India Indonesia Tbk 10.172 7.871 PT Bank of India Indonesia Tbk
PT Bank Danamon Indonesia Tbk 4.371 1.837 PT Bank Danamon Indonesia Tbk
PT Bank SMBC Indonesia Tbk 2.943 2.402 PT Bank SMBC Indonesia Tbk
PT Bank HSBC Indonesia 2.459 5.005 PT Bank HSBC Indonesia
891.599 586.185
Dolar Amerika Serikat United States Dollar
PT Bank Danamon Indonesia Tbk 3.978 66.757 3.978 64.298 PT Bank Danamon Indonesia Tbk
PT Bank SMBC Indonesia Tbk 2.741 46.000 2.765 44.693 PT Bank SMBC Indonesia Tbk
Citibank N.A. Indonesia 983 16.491 983 15.881 Citibank N.A. Indonesia
MUFG Bank, Ltd. Jakarta 965 16.198 525 8.488 MUFG Bank, Ltd. Jakarta
PT Bank CTBC Indonesia 896 15.031 1.081 17.465 PT Bank CTBC Indonesia
160.477 150.825
Pihak berelasi (Catatan 36) Related parties (Note 36)
Rupiah Rupiah
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 50.479.079 36.922.185 (Persero) Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 780.653 16.462 (Persero) Tbk
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 580.883 7.750 (Persero) Tbk
PT Bank Raya Indonesia Tbk 47.179 186.591.180 PT Bank Raya Indonesia Tbk
51.887.794 223.537.577
Dolar Amerika Serikat United States Dollar
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 44.745 750.915 65.134 1.052.694 (Persero) Tbk
52.638.709 224.590.271
Total 54.161.468 225.804.539 Total
Tingkat suku bunga untuk kas di bank pada tanggal The Interest rates range for cash in banks as of
31 Desember 2025 dan 2024 berkisar sebagai 31 December 2025 and 2024 are as follows:
berikut:
31 Desember/ 31 Desember/
December 2025 December 2024
Rupiah 0,00% - 5,74% 0,00% - 7,64% Rupiah
Dolar Amerika Serikat 0,00% - 0,12% 0,00% - 0,18% United States Dollar
Tidak ada saldo kas dan kas di bank yang dibatasi There are no restricted cash on hand and cash in
penggunaannya pada tanggal 31 Desember 2025 bank as of December 31, 2025 and 2024.
dan 2024.
49
Page 527
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
5. PIUTANG PEMBIAYAAN INVESTASI - NETO 5. INVESTMENT FINANCING RECEIVABLES -
NET
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Piutang pembiayaan investasi - bruto Investment financing receivables - gross
Pihak ketiga 1.592.515.383 1.635.291.110 Third parties
Pihak berelasi (Catatan 36) 37.368.054 51.942.774 Related parties (Note 36)
1.629.883.437 1.687.233.884
Nilai sisa yang dijamin Guaranteed residual value
Pihak ketiga 1.390.329.056 1.484.250.165 Third parties
Pihak berelasi (Catatan 36) 12.913.650 12.913.650 Related parties (Note 36)
1.403.242.706 1.497.163.815
Pendapatan sewa pembiayaan ditangguhkan Unearned finance lease income
Pihak ketiga (178.296.676) (191.798.630) Third parties
Pihak berelasi (Catatan 36) (5.081.969) (9.083.640) Related parties (Note 36)
(183.378.645) (200.882.270)
Simpanan jaminan Security deposits
Pihak ketiga (1.390.329.056) (1.484.250.165) Third parties
Pihak berelasi (Catatan 36) (12.913.650) (12.913.650) Related parties (Note 36)
(1.403.242.706) (1.497.163.815)
1.446.504.792 1.486.351.614
Dikurangi: Cadangan kerugian penurunan nilai (101.309.972) (100.497.770) Less: Allowance for impairment losses
Total 1.345.194.820 1.385.853.844 Total
Angsuran piutang pembiayaan investasi - bruto Installment of investment financing receivables -
yang akan diterima dari konsumen sesuai tanggal gross which will be collected from consumers in
jatuh tempo kontraktualnya adalah sebagai berikut: accordance with the contractual due date are as
follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
≤ 1 tahun 880.453.277 897.053.706 ≤ 1 year
>1 tahun - 2 tahun 498.832.414 490.123.669 > 1 year - 2 years
>2 tahun 250.597.746 300.056.509 > 2 years
Total piutang pembiayaan Total investment financing
investasi - bruto 1.629.883.437 1.687.233.884 receivables - gross
Klasifikasi piutang pembiayaan investasi - bruto The classification of investment financing
berdasarkan mata uang yang digunakan adalah receivables - gross based on its currencies are as
sebagai berikut: follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Rupiah 1.629.883.437 1.681.100.678 Rupiah
Dolar Amerika Serikat
(ASD379.483 (nilai penuh) United States Dollar
pada tanggal (USD379,483 (full amount)
31 Desember 2024 ) - 6.133.206 as of December 31, 2024)
Total piutang pembiayaan Total investment financing
investasi - bruto 1.629.883.437 1.687.233.884 receivables - gross
50
Page 528
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
5. PIUTANG PEMBIAYAAN INVESTASI - NETO 5. INVESTMENT FINANCING RECEIVABLES - NET
(lanjutan) (continued)
Kisaran tingkat bunga efektif yang diterapkan Effective interest rate range applied are as follows:
adalah sebagai berikut:
31 Desember/December 31,
2025 2024
Rupiah 3,02% - 45,00% 1,60% - 46,40% Rupiah
Dolar Amerika Serikat - 2,75% - 14,10% United States Dollar
Pengelompokan piutang pembiayaan The classification of investment financing
investasi - bruto menurut jumlah hari tunggakan receivables - gross based on overdue days are as
adalah sebagai berikut: follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Lancar 1.404.721.964 1.514.187.316 Current
1 - 90 hari 179.498.423 119.083.280 1 - 90 days
91 - 120 hari 1.008.955 10.085.824 91 - 120 days
121 - 180 hari 6.750.453 4.629.746 121 - 180 days
> 180 hari 37.903.642 39.247.718 > 180 days
Total piutang pembiayaan Total investment financing
investasi - bruto 1.629.883.437 1.687.233.884 receivables - gross
Analisis atas perubahan nilai tercatat terkait piutang An analysis of change in the carrying amount of
pembiayaan investasi adalah sebagai berikut: investment financing receivables are as follows:
31 Desember/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Acquisition cost
Saldo Awal 1.389.915.499 49.706.729 46.729.386 1.486.351.614 Beginning balances
Pengalihan ke kerugian kredit ekspektasian Transfer to the 12-month expected
12 bulan (stage 1) 10.077.160 (9.350.713) (726.447) - credit loss (stage 1)
Pengalihan ke piutang yang tidak Transfer to receivables which are
mengalami penurunan nilai (stage 2) (113.250.263) 113.250.263 - - not impaired (stage 2)
Pengalihan ke piutang yang Transfer to receivables which are
mengalami penurunan nilai (stage 3) (22.217.031) (21.039.015) 43.256.046 - impaired (stage 3)
Total saldo awal setelah pengalihan 1.264.525.365 132.567.264 89.258.985 1.486.351.614 Total beginning balance after transfer
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 734.743.703 7.573.317 - 742.317.020 originated or purchased
Aset keuangan yang dibayar dan Financial assets paid
dihentikan pengakuannya (679.871.254) (42.126.916) (20.159.420) (742.157.590) and derecognized
Aset keuangan yang dihapusbuku (3.218.470) (2.593.064) (34.194.718) (40.006.252) Financial asets written off
Total penambahan/ (penurunan) Total addition/ (deduction)
tahun berjalan 51.653.979 (37.146.663) (54.354.138) (39.846.822) during the year
Saldo akhir 1.316.179.344 95.420.601 34.904.847 1.446.504.792 Ending balance
51
Page 529
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
5. PIUTANG PEMBIAYAAN INVESTASI - NETO 5. INVESTMENT FINANCING RECEIVABLES - NET
(lanjutan) (continued)
Analisis atas perubahan nilai tercatat terkait piutang An analysis of change in the carrying amount of
pembiayaan investasi adalah sebagai berikut: investment financing receivables are as follows:
(lanjutan) (continued)
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Acquisition cost
Saldo Awal 1.298.889.825 135.597.457 68.552.301 1.503.039.583 Beginning balances
Pengalihan ke kerugian kredit ekspektasian Transfer to the 12-month expected
12 bulan (stage 1) 61.037.998 (57.076.041) (3.961.957) - credit loss (stage 1)
Pengalihan ke piutang yang tidak Transfer to receivables which are
mengalami penurunan nilai (stage 2) (47.883.403) 48.704.320 (820.917) - not impaired (stage 2)
Pengalihan ke piutang yang Transfer to receivables which are
mengalami penurunan nilai (stage 3) (15.135.334) (7.833.204) 22.968.538 - impaired (stage 3)
Total saldo awal setelah pengalihan 1.296.909.086 119.392.532 86.737.965 1.503.039.583 Total beginning balance after transfer
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 785.067.168 1.495.996 9.830.740 796.393.904 originated or purchased
Aset keuangan yang dibayar dan Financial assets paid
dihentikan pengakuannya (691.708.380) (70.935.611) (22.433.501) (785.077.492) and derecognized
Aset keuangan yang dihapusbuku (352.375) (246.188) (27.405.818) (28.004.381) Financial asets written off
Total penambahan/ (penurunan) Total addition/ (deduction)
tahun berjalan 93.006.413 (69.685.803) (40.008.579) (16.687.969) during the year
Saldo akhir 1.389.915.499 49.706.729 46.729.386 1.486.351.614 Ending balance
Analisis atas perubahan cadangan atas kerugian An analysis of change in the corresponding
kredit ekspektasian terkait piutang pembiayaan expected credit loss allowances of investment
investasi adalah sebagai berikut: financing receivables are as follows:
31 Desember/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Saldo Awal 49.927.149 8.900.198 41.670.423 100.497.770 Beginning balance
Pengalihan ke kerugian kredit ekspektasian Transfer to the 12 month expected
12 bulan (stage 1) 1.153.020 (527.207) (625.813) - credit loss (stage 1)
Pengalihan ke kerugian kredit ekspektasian Transfer to lifetime expected credit
sepanjang umurnya tidak mengalami losses - not impaired
penurunan nilai (stage 2) (88.161) 88.161 - - (stage 2)
Pengalihan ke kerugian kredit ekspektasian Transfer to lifetime expected credit
sepanjang umurnya - mengalami losses - credit impairment
penurunan nilai (stage 3) (3.674.769) (3.589.301) 7.264.070 - (stage 3)
Total saldo awal setelah pengalihan 47.317.239 4.871.851 48.308.680 100.497.770 Total beginning balance after transfer
Pengukuran kembali bersih Net measurement of
penyisihan kerugian 8.975.230 10.036.883 38.418.959 57.431.072 loss allowance
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 5.422.888 1.463.273 - 6.886.161 originated or purchased
Aset keuangan yang dibayar dan Financial assets paid
dihentikan pengakuannya (2.202.578) (3.458.556) (17.837.645) (23.498.779) and derecognized
Total penambahan tahun berjalan 12.195.540 8.041.600 20.581.314 40.818.454 Total addition during the year
Aset keuangan yang dihapusbuku (3.218.470) (2.593.064) (34.194.718) (40.006.252) Financial assets written-off
Saldo akhir 56.294.309 10.320.387 34.695.276 101.309.972 Ending balance
52
Page 530
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
5. PIUTANG PEMBIAYAAN INVESTASI - NETO 5. INVESTMENT FINANCING RECEIVABLES - NET
(lanjutan) (continued)
Analisis atas perubahan cadangan atas kerugian An analysis of change in the corresponding
kredit ekspektasian terkait piutang pembiayaan expected credit loss allowances of investment
investasi adalah sebagai berikut: (lanjutan) financing receivables are as follows: (continued)
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Saldo Awal 11.218.120 58.032.992 62.452.242 131.703.354 Beginning balance
Pengalihan ke kerugian kredit ekspektasian Transfer to the 12 month expected
12 bulan (stage 1) 47.435.391 (44.721.071) (2.714.320) - credit loss (stage 1)
Pengalihan ke kerugian kredit ekspektasian Transfer to lifetime expected credit
sepanjang umurnya tidak mengalami losses - not impaired
penurunan nilai (stage 2) (3.877.735) 4.509.155 (631.420) - (stage 2)
Pengalihan ke kerugian kredit ekspektasian Transfer to lifetime expected credit
sepanjang umurnya - mengalami losses - credit impairment
penurunan nilai (stage 3) (405.821) (623.882) 1.029.703 - (stage 3)
Total saldo awal setelah pengalihan 54.369.955 17.197.194 60.136.205 131.703.354 Total beginning balance after transfer
Pengukuran kembali bersih Net measurement of
penyisihan kerugian (6.171.928) 4.089.097 17.717.676 15.634.845 loss allowance
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 4.427.565 371.829 10.010.189 14.809.583 originated or purchased
Aset keuangan yang dibayar dan Financial assets paid
dihentikan pengakuannya (2.346.068) (12.511.734) (18.787.829) (33.645.631) and derecognized
Total penambahan/ (penurunan) Total addition/ (deduction)
tahun berjalan (4.090.431) (8.050.808) 8.940.036 (3.201.203) during the year
Aset keuangan yang dihapusbuku (352.375) (246.188) (27.405.818) (28.004.381) Financial assets written-off
Saldo akhir 49.927.149 8.900.198 41.670.423 100.497.770 Ending balance
Manajemen berkeyakinan bahwa jumlah cadangan Management believes that the above allowance for
kerugian penurunan nilai di atas adalah memadai impairment losses is adequate to cover possible
untuk menutup kemungkinan kerugian yang timbul losses that may arise from non-collection of
dari tidak tertagihnya piutang pembiayaan investasi. investment financing receivables.
Piutang pembiayaan investasi yang dijadikan The investment financing receivables which were
sebagai jaminan fidusia pada tanggal 31 Desember used as fiduciary collateral as of December 31, 2025
2025 dan 2024 untuk pinjaman yang diterima and 2024 for borrowings amounted to
masing-masing sebesar Rp180.356.690 dan Rp180,356,690 and Rp591,908,430 respectively,
Rp591.908.430 dan untuk utang obligasi masing- and for bonds amounted to Rp122,444,640 and
masing sebesar Rp122.444.640 dan Rp355,137,563, respectively.
Rp355.137.563.
Piutang pembiayaan investasi yang direstrukturisasi The percentage of restructured investment financing
pada tanggal 31 Desember 2025 dan 2024 adalah receivables as of December 31, 2025 and 2024 is
sebesar 8,99% dan 7,41% dari saldo piutang 8.99% and 7.41% of the investment financing
pembiayaan investasi - bruto. receivables balance - gross.
Metode restrukturisasi yang dilakukan Perusahaan The restructuring method carried out by the
adalah dengan memberikan keringanan Company is to provide relief of principal and interest
pembayaran pokok dan bunga termasuk including additional in tenor payments for
penambahan tenor selama 3-6 bulan dengan 3-6 months by adjusting to the debtor's financial
menyesuaikan kondisi keuangan debitur. condition.
53
Page 531
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
6. PIUTANG PEMBIAYAAN MODAL KERJA - NETO 6. WORKING CAPITAL RECEIVABLES - NET
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Piutang pembiayaan modal kerja - bruto 170.171.755 94.415.743 Working capital receivables - gross
Pendapatan pembiayaan modal kerja
yang belum diakui (11.425.389) (6.078.961) Unearned working capital income
Sub-total 158.746.366 88.336.782 Sub-total
Dikurangi : Cadangan kerugian penurunan nilai (1.430.645) (33.093) Less: Allowance for impairment losses
Total 157.315.721 88.303.689 Total
Seluruh piutang pembiayaan modal kerja All working capital receivables represents third
merupakan transaksi dengan pihak ketiga dan party’s transaction and presented in Indonesian
disajikan dalam mata uang Rupiah Indonesia. Rupiah.
Angsuran piutang pembiayaan modal kerja - bruto Installment of working capital receivables - gross
yang akan diterima dari konsumen sesuai tanggal which will be collected from consumers in
jatuh tempo kontraktualnya adalah sebagai berikut: accordance with the contractual due date are as
follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
≤ 1 tahun 147.464.660 78.570.139 ≤ 1 year
>1 tahun – 2 tahun 17.577.456 10.750.919 > 1 year – 2 years
>1 tahun – 2 tahun 5.129.639 5.094.685 > 1 year – 2 years
Total piutang pembiayaan Total working capital
modal kerja - bruto 170.171.755 94.415.743 receivables - gross
Kisaran tingkat bunga efektif yang diterapkan adalah The effective interest rate range applied are as
sebagai berikut: follows:
31 Desember/December 31,
2025 2024
Rupiah 11,00% - 19,65% 11,00% - 15,75% Rupiah
Pengelompokan piutang pembiayaan modal kerja - The classification of working capital receivables -
bruto menurut jumlah hari tunggakan adalah gross based on overdue days is as follows:
sebagai berikut:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Lancar 162.992.689 94.415.743 Current
1 – 90 hari 7.179.066 - 1 – 90 days
91 – 120 hari - - 91 – 120 days
121 – 180 hari - - 121 – 180 days
> 180 hari - - > 180 days
Total piutang pembiayaan Total working capital
modal kerja - bruto 170.171.755 94.415.743 receivables - gross
54
Page 532
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
6. PIUTANG PEMBIAYAAN MODAL KERJA - NETO 6. WORKING CAPITAL RECEIVABLES - NET
(lanjutan) (continued)
Analisis atas perubahan nilai tercatat bruto terkait An analysis of change in the gross carrying amount
piutang pembiayaan modal kerja adalah sebagai of working capital receivables are as follows:
berikut:
31 Desember/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Acquisition cost
Saldo awal 88.336.782 - - 88.336.782 Beginning balances
Pengalihan ke kerugian kredit ekspektasian Transfer to the 12-month expected
12 bulan (stage 1) - - - - credit loss (stage 1)
Pengalihan ke piutang yang tidak Transfer to receivables which are
mengalami penurunan nilai (stage 2) - - - - not impaired (stage 2)
Pengalihan ke piutang yang Transfer to receivables which are
mengalami penurunan nilai (stage 3) - - - - impaired (stage 3)
Total saldo awal setelah pengalihan 88.336.782 - - 88.336.782 Total beginning balance after transfer
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 135.300.411 11.841.617 - 147.142.028 originated or purchased
Aset keuangan yang dibayar dan Financial assets paid
dihentikan pengakuannya (76.732.444) - - (76.732.444) and derecognized
Aset keuangan yang dihapusbuku - - - - Financial asets written off
Total penambahan tahun berjalan 58.567.967 11.841.617 - 70.409.584 Total addition during the year
Saldo akhir 146.904.749 11.841.617 - 158.746.366 Ending balance
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Acquisition cost
Saldo awal 83.356.923 - - 83.356.923 Beginning balances
Pengalihan ke kerugian kredit ekspektasian Transfer to the 12-month expected
12 bulan (stage 1) - - - - credit loss (stage 1)
Pengalihan ke piutang yang tidak Transfer to receivables which are
mengalami penurunan nilai (stage 2) - - - - not impaired (stage 2)
Pengalihan ke piutang yang Transfer to receivables which are
mengalami penurunan nilai (stage 3) - - - - impaired (stage 3)
Total saldo awal setelah pengalihan 83.356.923 - - 83.356.923 Total beginning balance after transfer
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 82.555.931 - - 82.555.931 originated or purchased
Aset keuangan yang dibayar dan Financial assets paid
dihentikan pengakuannya (77.576.072) - - (77.576.072) and derecognized
Aset keuangan yang dihapusbuku - - - - Financial asets written off
Total penambahan tahun berjalan 4.979.859 - - 4.979.859 Total addition during the year
Saldo akhir 88.336.782 - - 88.336.782 Ending balance
55
Page 533
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
6. PIUTANG PEMBIAYAAN MODAL KERJA - NETO 6. WORKING CAPITAL RECEIVABLES - NET
(lanjutan) (continued)
Analisis atas perubahan cadangan atas kerugian An analysis of change the corresponding expected
kredit ekspektasian terkait piutang pembiayaan credit loss allowances of working capital receivables
modal kerja adalah sebagai berikut: are as follows:
31 Desember/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Saldo awal 33.093 - - 33.093 Beginning balance
Pengalihan ke kerugian kredit ekspektasian Transfer to the 12 month expected
12 bulan (stage 1) - - - - credit loss (stage 1)
Pengalihan ke kerugian kredit ekspektasian Transfer to lifetime expected credit
sepanjang umurnya - tidak mengalami losses - not impaired
penurunan nilai (stage 2) - - - - (stage 2)
Pengalihan ke kerugian kredit ekspektasian Transfer to lifetime expected credit
sepanjang umurnya - mengalami losses - credit impairment
penurunan nilai (stage 3) - - - - (stage 3)
Total saldo awal setelah pengalihan 33.093 - - 33.093 Total beginning balance after transfer
Pengukuran kembali bersih Net measurement of
penyisihan kerugian 46.414 - - 46.414 loss allowance
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 325.674 1.071.892 - 1.397.566 originated or purchased
Aset keuangan yang dibayar dan Financial assets paid
dihentikan pengakuannya (46.428) - - (46.428) and derecognized
Total penambahan tahun berjalan 325.660 1.071.892 - 1.397.552 Total addition during the year
Aset keuangan yang dihapusbuku - - - - Financial assets written-off
Saldo akhir 358.753 1.071.892 - 1.430.645 Ending balance
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 273.309 - - 273.309 Beginning balance
Pengalihan ke kerugian kredit ekspektasian Transfer to the 12 month expected
12 bulan (stage 1) - - - - credit loss (stage 1)
Pengalihan ke kerugian kredit ekspektasian Transfer to lifetime expected credit
sepanjang umurnya - tidak mengalami losses - not impaired
penurunan nilai (stage 2) - - - - (stage 2)
Pengalihan ke kerugian kredit ekspektasian Transfer to lifetime expected credit
sepanjang umurnya - mengalami losses - credit impairment
penurunan nilai (stage 3) - - - - (stage 3)
Total saldo awal setelah pengalihan 273.309 - - 273.309 Total beginning balance after transfer
Pengukuran kembali bersih Net measurement of
penyisihan kerugian (224.660) - - (224.660) loss allowance
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 30.088 - - 30.088 originated or purchased
Aset keuangan yang dibayar dan Financial assets paid
dihentikan pengakuannya (45.644) - - (45.644) and derecognized
Total penurunan tahun berjalan (240.216) - - (240.216) Total deduction during the year
Aset keuangan yang dihapusbuku - - - - Financial assets written-off
Saldo akhir 33.093 - - 33.093 Ending balance
Manajemen berkeyakinan bahwa seluruh piutang Management believes that the working capital
pembiayaan modal kerja dapat tertagih dan jumlah receivables are fully collectible and the allowance
cadangan kerugian penurunan nilai yang dibentuk for impairment losses is adequate.
cukup.
Piutang pembiayaan modal kerja yang dijadikan The working capital receivables which were used as
sebagai jaminan fidusia pada tanggal 31 Desember fiduciary collateral as of December 31, 2025 and
2025 dan 2024 untuk pinjaman yang diterima 2024 for borrowings amounted to Rp628,624 and
masing-masing sebesar Rp628.624 dan Rp13,590,380 respectively, and for bonds
Rp13.590.380, dan untuk utang obligasi masing- amounted to Rp9,853,527 and Rp7,786,562,
masing sebesar Rp9.853.527 dan Rp7.786.562. respectively.
56
Page 534
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
6. PIUTANG PEMBIAYAAN MODAL KERJA - NETO 6. WORKING CAPITAL RECEIVABLES - NET
(lanjutan) (continued)
Piutang pembiayaan modal kerja yang The percentage of restructured working capital
direstrukturisasi pada tanggal 31 Desember 2025 receivables as of December 31, 2025 and 2024 is
dan 2024 adalah sebesar 3,32% dan Nihil dari saldo 3.32% and Nil of the investment financing
piutang pembiayaan investasi - bruto. receivables balance - gross.
Metode restrukturisasi yang dilakukan Perusahaan The restructuring method carried out by the
adalah dengan memberikan keringanan Company is to provide relief of principal and interest
pembayaran pokok dan bunga termasuk including additional in tenor payments for
penambahan tenor selama 3-6 bulan dengan 3-6 months by adjusting to the debtor's financial
menyesuaikan kondisi keuangan debitur. condition.
7. PIUTANG PEMBIAYAAN MULTIGUNA - NETO 7. MULTIPURPOSE FINANCING RECEIVABLES -
NET
31 Desember/December 31,
2025 2024
Piutang pembiayaan multiguna Multipurpose financing receivables
Pihak berelasi (Catatan 36) 21.773.115 25.019.598 Related parties (Note 36)
Pihak ketiga 4.028.217.820 6.149.944.295 Third parties
Dikurangi bagian yang dibiayai Less amounts financed by banks
bank sehubungan dengan transaksi relating to the joint financing
kerjasama pembiayaan bersama cooperation transactions
Pihak ketiga (12.224.013) (41.254.296) Third parties
Pihak berelasi (Catatan 36) (589.801.888) (132.819.745) Related parties (Note 36)
3.447.965.034 6.000.889.852
Pendapatan pembiayaan multiguna ditangguhkan Unearned multipurpopse financing income
Pihak berelasi (Catatan 36) (3.305.696) (4.436.388) Related parties (Note 36)
Pihak ketiga (632.530.609) (1.125.308.015) Third parties
(635.836.305) (1.129.744.403)
2.812.128.729 4.871.145.449
Dikurangi: Cadangan kerugian penurunan nilai (62.885.159) (76.646.208) Less: Allowance for impairment losses
Total 2.749.243.570 4.794.499.241 Total
Seluruh piutang pembiayaan multiguna disajikan All multipurpose financing receivables are
dalam mata uang Rupiah Indonesia. presented in Indonesian Rupiah.
Kisaran tingkat bunga efektif yang diterapkan adalah The effective interest rate range applied are as
sebagai berikut: follows:
31 Desember/December 31,
2025 2024
Rupiah 6,35% - 59,76% 8,09% - 46,40% Rupiah
Angsuran piutang pembiayaan multiguna - bruto Installment of multipurpose financing receivables -
yang akan diterima dari konsumen sesuai tanggal gross which will be collected from consumers in
jatuh tempo kontraktualnya adalah sebagai berikut: accordance with the contractual due date are as
follows:
31 Desember/December 31,
2025 2024
≤ 1 tahun 1.561.879.377 2.254.305.732 ≤ 1 year
>1 tahun – 2 tahun 1.092.824.024 1.808.885.992 > 1 year – 2 years
>2 tahun 793.261.633 1.937.698.128 > 2 years
Total piutang pembiayaan multiguna - bruto 3.447.965.034 6.000.889.852 Total multipurpose financing receivables - gross
57
Page 535
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
7. PIUTANG PEMBIAYAAN MULTIGUNA - NETO 7. MULTIPURPOSE FINANCING RECEIVABLES -
(lanjutan) NET (continued)
Pengelompokan piutang pembiayaan multiguna - The classification of multipurpose financing
bruto menurut jumlah hari tunggakan adalah receivables - gross based on overdue days is as
sebagai berikut: follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Lancar 3.013.615.104 5.520.171.769 Current
1 – 90 hari 386.337.223 422.420.314 1 – 90 days
91 – 120 hari 13.788.608 19.956.347 91 – 120 days
121 – 180 hari 23.838.816 37.187.255 121 –180 days
>180 hari 10.385.283 1.154.167 >180 days
Total piutang pembiayaan multiguna - bruto 3.447.965.034 6.000.889.852 Total multipurpose financing receivables - gross
Analisis atas perubahan nilai tercatat bruto terkait An analysis of change in the gross carrying amount
piutang pembiayaan multiguna adalah sebagai of multipurpose financing receivables are as follows:
berikut:
31 Desember/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Acquisition cost
Saldo awal 4.725.541.314 97.946.237 47.657.898 4.871.145.449 Beginning balances
Pengalihan ke kerugian kredit ekspektasian Transfer to the 12 months expected
12 bulan (stage 1) 14.005.680 (12.524.411) (1.481.269) - credit loss (stage 1)
Pengalihan ke piutang yang tidak Transfer to receivables which are
mengalami penurunan nilai (stage 2) (94.473.179) 95.067.737 (594.558) - not impaired (stage 2)
Pengalihan ke piutang yang Transfer to receivables which are
mengalami penurunan nilai (stage 3) (37.964.670) (7.970.895) 45.935.565 - impaired (stage 3)
Total saldo awal setelah pengalihan 4.607.109.145 172.518.668 91.517.636 4.871.145.449 Total beginning balance after transfer
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 488.701.635 2.781.803 2.298.026 493.781.464 originated or purchase
Aset keuangan yang dibayar dan Financial assets paid
dihentikan pengakuannya (2.365.634.690) (57.813.606) (15.662.131) (2.439.110.427) and derecognized
Aset keuangan yang dihapusbuku (47.194.778) (28.048.002) (38.444.977) (113.687.757) Financial asets written off
Total penurunan tahun berjalan (1.924.127.833) (83.079.805) (51.809.082) (2.059.016.720) Total deduction during the year
Saldo akhir 2.682.981.312 89.438.863 39.708.554 2.812.128.729 Ending balance
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Biaya perolehan diamortisasi Acquisition cost
Saldo awal 6.149.926.028 114.767.292 66.185.350 6.330.878.670 Beginning balances
Pengalihan ke kerugian kredit ekspektasian Transfer to the 12 months expected
12 bulan (stage 1) 18.528.650 (15.887.755) (2.640.895) - credit loss (stage 1)
Pengalihan ke piutang yang tidak Transfer to receivables which are
mengalami penurunan nilai (stage 2) (87.477.270) 88.716.087 (1.238.817) - not impaired (stage 2)
Pengalihan ke piutang yang Transfer to receivables which are
mengalami penurunan nilai (stage 3) (37.210.707) (8.307.687) 45.518.394 - impaired (stage 3)
Total saldo awal setelah pengalihan 6.043.766.701 179.287.937 107.824.032 6.330.878.670 Total beginning balance after transfer
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 1.056.159.702 10.376.364 7.601.371 1.074.137.437 originated or purchase
Aset keuangan yang dibayar dan Financial assets paid
dihentikan pengakuannya (2.320.617.562) (64.996.379) (15.300.399) (2.400.914.340) and derecognized
Aset keuangan yang dihapusbuku (53.767.527) (26.721.685) (52.467.106) (132.956.318) Financial asets written off
Total penurunan tahun berjalan (1.318.225.387) (81.341.700) (60.166.134) (1.459.733.221) Total deduction during the year
Saldo akhir 4.725.541.314 97.946.237 47.657.898 4.871.145.449 Ending balance
58
Page 536
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
7. PIUTANG PEMBIAYAAN MULTIGUNA - NETO 7. MULTIPURPOSE FINANCING RECEIVABLES -
(lanjutan) NET (continued)
Analisis atas perubahan cadangan atas kerugian An analysis of change in the corresponding
kredit ekspektasian terkait piutang pembiayaan expected credit loss allowances of multipurpose
multiguna adalah sebagai berikut: receivables are as follows:
31 Desember/December 31, 2025
Stage 1 Stage 2 Stage 3 Total
Saldo Awal 15.614.117 16.548.621 44.483.470 76.646.208 Beginning balance
Pengalihan ke kerugian kredit ekspektasian Transfer to the 12 month expected
12 bulan (stage 1) 3.329.216 (1.977.022) (1.352.194) - credit loss (stage 1)
Pengalihan ke kerugian kredit ekspektasian Transfer to lifetime expected credit
sepanjang umurnya - tidak mengalami losses - not impaired
penurunan nilai (stage 2) (1.173.617) 1.705.544 (531.927) - (stage 2)
Pengalihan ke kerugian kredit ekspektasian Transfer to lifetime expected credit
sepanjang umurnya - mengalami losses- credit impairment
penurunan nilai (stage 3) (98.210) (1.450.510) 1.548.720 - (stage 3)
Total saldo awal setelah pengalihan 17.671.506 14.826.633 44.148.069 76.646.208 Total beginning balance after transfer
Pengukuran kembali bersih Net measurement of
Penyisihan kerugian 65.991.379 32.863.764 40.662.635 139.517.778 loss allowance
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 1.967.532 506.724 2.444.297 4.918.553 originated or purchased
Aset keuangan yang dibayar dan Financial assets paid
dihentikan pengakuannya (23.701.466) (7.177.582) (13.630.575) (44.509.623) and derecognized
Total penambahan tahun berjalan 44.257.445 26.192.906 29.476.357 99.926.708 Total additional during the year
Aset keuangan yang dihapusbuku (47.194.778) (28.048.002) (38.444.977) (113.687.757) Financial assets written-off
Saldo akhir 14.734.173 12.971.537 35.179.449 62.885.159 Ending balance
31 Desember/December 31, 2024
Stage 1 Stage 2 Stage 3 Total
Saldo Awal 12.667.652 6.348.993 63.235.525 82.252.170 Beginning balance
Pengalihan ke kerugian kredit ekspektasian Transfer to the 12 month expected
12 bulan (stage 1) 2.717.272 (863.849) (1.853.423) - credit loss (stage 1)
Pengalihan ke kerugian kredit ekspektasian Transfer to lifetime expected credit
sepanjang umurnya - tidak mengalami losses - not impaired
penurunan nilai (stage 2) (830.118) 2.226.462 (1.396.344) - (stage 2)
Pengalihan ke kerugian kredit ekspektasian Transfer to lifetime expected credit
sepanjang umurnya - mengalami losses- credit impairment
penurunan nilai (stage 3) (234.579) (483.474) 718.053 - (stage 3)
Total saldo awal setelah pengalihan 14.320.227 7.228.132 60.703.811 82.252.170 Total beginning balance after transfer
Pengukuran kembali bersih Net measurement of
Penyisihan kerugian 6.766.977 14.109.591 41.659.261 62.535.829 loss allowance
Aset keuangan baru yang New financial asset
diterbitkan atau dibeli 56.292.273 27.196.251 10.121.300 93.609.824 originated or purchased
Aset keuangan yang dibayar dan Financial assets paid
dihentikan pengakuannya (7.997.833) (5.263.668) (15.533.796) (28.795.297) and derecognized
Total penambahan tahun berjalan 55.061.417 36.042.174 36.246.765 127.350.356 Total additional during the year
Aset keuangan yang dihapusbuku (53.767.527) (26.721.685) (52.467.106) (132.956.318) Financial assets written-off
Saldo akhir 15.614.117 16.548.621 44.483.470 76.646.208 Ending balance
59
Page 537
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
7. PIUTANG PEMBIAYAAN MULTIGUNA - NETO 7. MULTIPURPOSE FINANCING RECEIVABLES -
(lanjutan) NET (continued)
Manajemen berkeyakinan bahwa jumlah cadangan Management believes that the above allowance for
kerugian penurunan nilai di atas adalah memadai impairment losses is adequate to cover possible
untuk menutup kemungkinan kerugian yang timbul losses that may arise from non-collection of
dari tidak tertagihnya piutang pembiayaan multipurpose financing receivables.
multiguna.
Piutang pembiayaan multiguna yang dijadikan The multipurpose financing receivables which
sebagai jaminan fidusia pada tanggal 31 Desember were used as fiduciary collateral as of December 31,
2025 dan 2024 untuk pinjaman yang diterima 2025 and 2024 for borrowings amounted to
masing-masing sebesar Rp1.175.774.746 dan Rp1,175,774,746 and Rp3,348,175,020
Rp3.348.175.020 dan untuk utang obligasi masing- respectively and for bonds amounted to 21,639,403
masing sebesar Rp21.639.403 dan Rp142.020.402. and Rp142,020,402, respectively.
Piutang pembiayaan multiguna yang The percentage of restructured multipurpose
direstrukturisasi pada tanggal 31 Desember 2025 financing receivables as of December 31, 2025 and
dan 2024 adalah sebesar 0,73% dan 1,40% dari 2024 is 0.73% and 1.40% of the multipurpose
saldo piutang pembiayaan multiguna - bruto. financing receivables balance - gross.
Metode restrukturisasi yang dilakukan Perusahaan The restructuring method carried out by
adalah dengan memberikan keringanan the Company is to provide relief of principal and
pembayaran pokok dan bunga termasuk interest including additional in tenor payments
penambahan tenor selama 3-6 bulan dengan for 3-6 months by adjusting to the debtor's financial
menyesuaikan kondisi keuangan debitur. condition.
8. PIUTANG SEWA OPERASI - NETO 8. OPERATING LEASE RECEIVABLES - NET
Tahun yang berakhir pada tanggal 31 Desember/
Years ended December 31,
2025 2024
Piutang sewa operasi Operating lease receivables
Pihak berelasi (Catatan 36) 23.840.493 54.605.715 Related parties (Note 36)
Pihak ketiga 1.340.273 1.768.392 Third parties
25.180.766 56.374.107
Dikurangi: Cadangan kerugian penurunan nilai (420.432) (1.345.569) Less: Allowance for impairment losses
Total 24.760.334 55.028.538 Total
Perubahan cadangan kerugian penurunan nilai The changes in the allowance for impairment losses
piutang sewa operasi adalah sebagai berikut: for operating lease receivables are as follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal tahun (1.345.569) (1.359.598 ) Balance at beginning of year
Penyesuaian cadangan Adjustment provision
tahun berjalan (Catatan 35) 925.137 14.029 during the year (Note 36)
Saldo akhir (420.432) (1.345.569) Ending balance
60
Page 538
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. PIUTANG SEWA OPERASI - NETO (lanjutan) 8. OPERATING LEASE RECEIVABLES - NET
(continued)
Manajemen berkeyakinan bahwa jumlah cadangan Management believes that allowance for impairment
kerugian penurunan nilai tersebut adalah memadai losses is adequate to cover possible losses that may
untuk menutup kemungkinan kerugian yang timbul arise from non-collection of operating lease
dari tidak tertagihnya piutang sewa operasi. receivables.
Pengelompokan piutang sewa operasi - bruto The classification of operating lease receivables -
menurut jumlah hari tunggakan adalah sebagai gross based on overdue days are as follows:
berikut:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Lancar - - Current
1 - 90 hari 24.535.275 43.519.998 1 - 90 days
91 - 120 hari 8.255 4.261.204 91 - 120 days
121 - 180 hari 2.015 5.052.955 121 - 180 days
> 180 hari 635.221 3.539.950 > 180 days
Total piutang sewa operasi - bruto 25.180.766 56.374.107 Total operating lease receivables - gross
9. BEBAN DIBAYAR DI MUKA DAN UANG MUKA 9. PREPAID EXPENSES AND ADVANCES
Beban Dibayar Di Muka Prepaid Expenses
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Pihak berelasi (Catatan 36) Related parties (Note 36)
Asuransi 39.146.119 49.120.844 Insurance
39.146.119 49.120.844
Pihak ketiga Third parties
Beban aset sewa operasi 11.293.194 10.254.399 Expenses of assets operating lease
Pemeliharaan sistem 6.229.735 3.887.037 Maintenance system
Provisi 73.346 443.602 Provision
Sewa 427.383 424.775 Rent
Lainnya 433.572 396.617 Others
18.457.230 15.406.430
Subtotal 57.603.349 64.527.274 Subtotal
Uang Muka Advances
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Pihak ketiga Third parties
Operasi 550.131 409.303 Operation
Perjalanan 72.305 54.275 Travelling
Hiburan 31.360 18.250 Entertainment
Lain-lain 114.607 103.154 Others
Subtotal 768.403 584.982 Subtotal
Total 58.371.752 65.112.256 Total
61
Page 539
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. ASET TETAP - NETO 10. FIXED ASSETS - NET
31 Desember/December 31, 2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassification balance
Biaya perolehan Acquisition Cost
Kendaraan 28.814.066 2.800.619 (4.559.305) - 27.055.380 Vehicles
Prasarana 30.603.241 7.130.109 (707.136) (3.506.718) 33.519.496 Leasehold improvements
Perangkat keras 26.901.937 2.615.027 - - 29.516.964 Computer hardware
Furniture, fixture
Perabot dan peralatan kantor 14.164.286 392.589 (663.131) 3.506.718 17.400.462 and office equipment
Bangunan 909.029 - - - 909.029 Building
Tanah 2.153.721 - - - 2.153.721 Land
Total biaya perolehan 103.546.280 12.938.344 (5.929.572) - 110.555.052 Total acquisition cost
Akumulasi penyusutan Accumulated Depreciation
Kendaraan (13.750.490) (4.824.654) 3.577.200 - (14.997.944) Vehicles
Prasarana (23.769.400) (3.908.761) 669.849 3.506.718 (23.501.594) Leasehold improvements
Perangkat keras (15.785.097) (4.073.866) - - (19.858.963) Computer hardware
Furniture, fixture, and
Perabot dan peralatan kantor (8.548.140) (2.629.549) 661.902 (3.506.718) (14.022.505) office equipment
Bangunan (98.480) (45.451) - - (143.931) Building
Total akumulasi depresiasi (61.951.607) (15.482.281) 4.908.951 - (72.524.937) Total accumulated depreciation
Nilai buku neto 41.594.673 38.030.115 Net book value
31 Desember/December 31, 2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassification balance
Biaya perolehan Acquisition Cost
Kendaraan 22.555.792 8.679.428 (2.421.154) - 28.814.066 Vehicles
Prasarana 31.757.879 4.723.714 (4.024.712) (1.853.640) 30.603.241 Leasehold improvements
Perangkat keras 25.953.011 2.709.483 (1.760.557) - 26.901.937 Computer hardware
Furniture, fixture
Perabot dan peralatan kantor 8.549.189 4.691.337 (929.880) 1.853.640 14.164.286 and office equipment
Bangunan 909.029 - - - 909.029 Building
Tanah 2.153.721 - - - 2.153.721 Land
Total biaya perolehan 91.878.621 20.803.962 (9.136.303) - 103.546.280 Total acquisition cost
Akumulasi penyusutan Accumulated Depreciation
Kendaraan (11.248.552) (4.603.504) 2.101.566 - (13.750.490) Vehicles
Prasarana (24.152.712) (5.495.040) 4.024.712 1.853.640 (23.769.400) Leasehold improvements
Perangkat keras (13.991.942) (3.553.712) 1.760.557 - (15.785.097) Computer hardware
Furniture, fixture, and
Perabot dan peralatan kantor (5.785.910) (1.838.470) 929.880 (1.853.640) (8.548.140) office equipment
Bangunan (53.027) (45.453) - - (98.480) Building
Total akumulasi depresiasi (55.232.143) (15.536.179) 8.816.715 - (61.951.607) Total accumulated depreciation
Nilai buku neto 36.646.478 41.594.673 Net book value
62
Page 540
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. ASET TETAP - NETO (lanjutan) 10. FIXED ASSETS - NET (continued)
Beban penyusutan yang dibebankan pada laporan Depreciation expense charged to statement of
laba rugi dan penghasilan komprehensif lain untuk profit or loss and other comprehensive income for
tahun yang berakhir pada tanggal 31 Desember the year ended December 31, 2025 and 2024
2025 dan 2024 adalah masing-masing sebesar amounted to Rp15,482,281 and Rp15,536,179,
Rp15.482.281 dan Rp15.536.179. respectively.
Keuntungan (kerugian) penjualan aset tetap untuk Gain (loss) on sale of fixed asset for the year then
tahun yang berakhir pada tanggal 31 Desember ended December 31, 2025 and 2024 are as follows:
2025 dan 2024 adalah sebagai berikut:
Tahun yang berakhir pada tanggal 31 Desember/
Years ended December 31,
2025 2024
Harga penjualan 1.513.077 1.115.363 Sales proceed
Nilai buku (1.020.621) (319.589) Net book value
Keuntungan penjualan aset tetap 492.456 795.774 Gain on sale of fixed assets
Pada tanggal 31 Desember 2025 dan As of December 31, 2025, and 2024, fixed assets
2024, aset tetap dengan harga perolehan masing- with acquisition cost amounting to Rp43,879,168
masing sebesar Rp43.879.168 dan Rp37.134.991 and Rp37,134,991 respectively, have been fully
telah disusutkan penuh dan masih digunakan oleh depreciated and are still being used by the
Perusahaan. Company.
Aset tetap (kecuali prasarana) telah diasuransikan Fixed assets (exclude leasehold improvements) are
terhadap risiko kebakaran dan risiko lainnya dengan covered by insurance against losses from fire and
nilai pertanggungan keseluruhan sebesar other risks for a total coverage of Rp205,610,523
Rp205.610.523 dan Rp187.057.468 masing-masing and Rp187,057,468 as of December 31, 2025 and
pada tanggal 31 Desember 2025 dan 2024. 2024, respectively. As of December 31, 2025, and
Pada tanggal 31 Desember 2025 dan 2024, aset 2024, property and equipment are insured through
tetap tersebut diasuransikan melalui PT BRI PT BRI Asuransi Indonesia, related party (Note 36).
Asuransi Indonesia, pihak berelasi (Catatan 36).
Manajemen Perusahaan berkeyakinan bahwa nilai The Company’s management believes that the sum
pertanggungan asuransi tersebut telah memadai insured are adequate to cover the possible losses
untuk menutup kemungkinan kerugian atas aset from these insured risks.
tetap yang dipertanggungkan.
Berdasarkan penelaahan penurunan nilai atas aset Based on the assessment for impairment of the fixed
tetap, manajemen Perusahaan berkeyakinan bahwa assets, the Company’s Management believes that
tidak ada kejadian-kejadian atau perubahan- there are no events or changes in circumstances,
perubahan keadaan yang mengindikasikan bahwa which may indicate that the carrying amounts of
nilai tercatatnya mungkin tidak dapat terpulihkan these assets are not recoverable as of
pada tanggal 31 Desember 2025 dan 2024. December 31, 2025 and 2024.
Tidak ada aset tetap yang dijadikan jaminan pada There are no fixed assets pledged as collateral as of
tanggal 31 Desember 2025 dan 2024. Seluruh aset December 31, 2025 and 2024. All of fixed assets are
tetap digunakan untuk mendukung kegiatan used to support the Company’s operational activity.
operasional perusahaan.
63
Page 541
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. ASET HAK GUNA - NETO 11. RIGHT OF USE ASSETS - NET
31 Desember/December 31, 2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Aset hak-guna: Right-of-use assets:
Bangunan Buildings
Harga perolehan 30.813.432 9.189.065 (7.845.500) 32.156.997 Carrying value
Akumulasi penyusutan (10.459.518) (10.335.176) 7.845.500 (12.949.194) Accumulated depreciation
Nilai buku neto 20.353.914 19.207.803 Net book value
31 Desember/December 31, 2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Aset hak-guna: Right-of-use assets:
Bangunan Buildings
Harga perolehan 31.994.040 13.753.163 (14.933.771) 30.813.432 Carrying value
Akumulasi penyusutan (15.788.698) (9.604.591) 14.933.771 (10.459.518) Accumulated depreciation
Nilai buku neto 16.205.342 20.353.914 Net book value
Laporan laba rugi dan penghasilan komprehensif Statement of profit or loss and other comprehensive
lain menyajikan saldo berikut berkaitan dengan income shows the following amount related to
sewa: leases:
Tahun yang berakhir pada tanggal 31 Desember/
Years ended December 31,
2025 2024
Beban penyusutan Depreciation expense of
aset hak-guna 10.335.176 9.604.591 right-of-use assets
Beban bunga (Catatan 19) 933.914 252.605 Interest expense (Note 19)
11.269.090 9.857.196
Seluruh aset hak guna digunakan untuk mendukung All right of use assets are used to support
kegiatan operasional perusahaan. the Company’s operational activity.
12. ASET SEWA OPERASI - NETO 12. ASSET UNDER OPERATING LEASE - NET
31 Desember/December 31, 2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Biaya perolehan Acquisition cost
Kendaraan 1.323.760.161 298.202.456 (175.070.234) 1.446.892.383 Vehicles
Akumulasi penyusutan Accumulated depreciation
Kendaraan (423.137.277) (261.929.303) 123.719.298 (561.347.281) Vehicles
Nilai buku neto 900.622.884 855.545.102 Net book value
64
Page 542
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. ASET SEWA OPERASI - NETO (lanjutan) 12. ASSET UNDER OPERATING LEASE - NET
(continued)
31 Desember/December 31, 2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Biaya perolehan Acquisition cost
Kendaraan 1.236.993.082 263.655.211 (176.888.132) 1.323.760.161 Vehicles
Akumulasi penyusutan Accumulated depreciation
Kendaraan (284.991.947) (250.781.474) 112.636.144 (423.137.277) Vehicles
Nilai buku neto 952.001.135 900.622.884 Net book value
Beban penyusutan yang dibebankan pada laporan The depreciation expense charged to statement of
laba rugi dan penghasilan komprehensif lain pada profit or loss and other comprehensive income for
tanggal 31 Desember 2025 dan 2024 masing- the year ended December 31, 2025 and 2024
masing adalah sebesar Rp261.929.303 dan amounted to Rp261,929,303 and Rp250,781,474,
Rp250.781.474. respectively.
Laba (rugi) penjualan aset sewa operasi untuk tahun Gain (loss) on sale of asset under operating lease
yang berakhir pada tanggal 31 Desember 2025 dan for the years then ended December 31, 2025 and
2024 adalah sebagai berikut: 2024 are as follows:
Tahun yang berakhir pada tanggal 31 Desember/
Years ended December 31,
2025 2024
Harga penjualan 91.904.608 85.814.329 Sales proceed
Nilai buku (50.809.267) (64.251.988) Net book value
Keuntungan penjualan Gain on sale of assets
aset sewa operasi - neto 41.095.341 21.562.341 under operating lease - net
Aset sewa operasi telah diasuransikan terhadap Assets under operating lease are covered by
risiko-risiko dengan total nilai pertanggungan insurance against risks for a total coverage of Rp
sebesar Rp1.373.427.076 dan Rp1.286.941.648 Rp1,373,427,076 and Rp1,286,941,648 as of
masing-masing pada tanggal 31 Desember 2025 December 31, 2025 and 2024, respectively. As of
dan 2024. Pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024, asset under
2024, aset sewa operasi tersebut diasuransikan operating lease are insured through PT BRI
melalui PT BRI Asuransi Indonesia, pihak berelasi Asuransi Indonesia, related party (Note 36).
(Catatan 36).
Manajemen Perusahaan berkeyakinan bahwa nilai The Company’s management believes that the sum
pertanggungan asuransi tersebut telah memadai insured are adequate to cover the possible losses
untuk menutup kemungkinan kerugian atas aset from these insured risks.
sewa operasi yang dipertanggungkan.
Manajemen Perusahaan berpendapat bahwa nilai Management believes that the book values of all the
buku dari seluruh aset sewa operasi Perusahaan di Company’s assets under operating lease can be
atas dapat dipulihkan, sehingga tidak diperlukan recovered, hence, there are no impairment on
adanya penurunan nilai atas aset sewa operasi assets under operating lease.
tersebut.
Tidak ada aset sewa operasi yang dijadikan jaminan There are no assets under operating lease pledged
pada tanggal 31 Desember 2025 dan 2024. Seluruh as collateral as of December 31, 2025 and 2024. All
aset sewa operasi digunakan untuk mendukung of assets under operating lease are used to support
kegiatan operasional perusahaan. the Company’s operational activity.
65
Page 543
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. ASET TAKBERWUJUD - NETO 13. INTANGIBLE ASSETS - NET
31 Desember/December 31, 2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassification balance
Biaya perolehan Acquisition Cost
Perangkat lunak 52.000.907 2.034.630 - 5.841.708 59.877.245 Software
Perangkat lunak dalam
penyelesaian 3.155.175 2.922.408 - (5.841.708) 235.875 Software under development
Total biaya perolehan 55.156.082 4.957.038 - - 60.113.120 Total acquisition cost
Amortisasi Amortization
Perangkat lunak (39.082.785 ) (5.841.436) - - (44.924.221 ) Software
Nilai buku neto 16.073.297 15.188.899 Net book value
31 Desember/December 31, 2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassification balance
Biaya perolehan Acquisition Cost
Perangkat lunak 46.346.567 2.861.580 - 2.792.760 52.000.907 Software
Perangkat lunak dalam
penyelesaian 1.907.119 4.040.816 - (2.792.760) 3.155.175 Software under development
Total biaya perolehan 48.253.686 6.902.396 - - 55.156.082 Total acquisition cost
Amortisasi Amortization
Perangkat lunak (33.474.866) (5.607.919) - - (39.082.785) Software
Nilai buku neto 14.778.820 16.073.297 Net book value
Beban amortisasi yang dibebankan pada laporan The amortization expense charged to statement of
laba rugi dan penghasilan komprehensif lain untuk profit or loss and other comprehensive income in
tahun 2025 dan 2024 adalah masing-masing 2025 and 2024 amounted to Rp5,841,436 and
sebesar Rp5.841.436 dan Rp5.607.919. Rp5,607,919, respectively.
Manajemen Perusahaan berpendapat bahwa nilai Management believes that the book values of all
buku dari seluruh aset takberwujud Perusahaan di the Company’s intangible assets can be recovered,
atas dapat dipulihkan, sehingga tidak diperlukan hence, there are no impairment on intangible
adanya penurunan nilai atas aset takberwujud assets.
tersebut.
Tidak ada aset tak berwujud yang dijadikan jaminan There are no intangible assets pledged as collateral
pada tanggal 31 Desember 2025 dan 2024. Seluruh as of December 31, 2025 and 2024. All of intangible
aset tak berwujud digunakan untuk mendukung assets are used to support the Company’s
kegiatan operasional perusahaan. operational activity.
66
Page 544
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. ASET LAIN-LAIN – NETO 14. OTHER ASSETS – NET
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Aset yang diambil alih untuk dijual 23.078.107 45.875.292 Reposess asset
Receivable for delivery of
Piutang pengiriman aset sewa operasi 5.670.043 6.527.191 operating lease assets
Piutang pengembalian pajak karyawan 2.294.714 3.136.200 Employee tax refund receivables
Piutang atas program Motorcycle ownership
kepemilikan motor (Catatan 36) 2.194.809 2.626.925 program receivables (Note 36)
Uang jaminan 2.486.363 2.572.501 Security deposits
Piutang karyawan 50.037 93.845 Employee receivables
Lainnya 985.012 624.156 Others
Sub-total 36.759.085 61.456.110 Sub-total
Dikurangi: cadangan kerugian
penurunan nilai (6.196.840) (8.524.511) Less: allowance for impairment losses
Total 30.562.245 52.931.599 Total
Pada tanggal 31 Desember 2025, lainnya terdiri dari As of December 31, 2025, others consist of
piutang lain-lain atas premi asuransi, biaya receivable for insurance premiums, temporary
penarikan sementara yang akan ditagihkan kepada repossession fee which will be collected from
debitur pada saat unit berhasil dilelang, legalisasi debtors upon successful auction, document
dokumen, dan pengurusan fidusia. legalization, and fiduciary processing.
Perubahan cadangan kerugian penurunan nilai aset The changes in the allowance for impairment losses
lain-lain adalah sebagai berikut: for other assets are as follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal tahun (8.524.511) (5.705.306) Balance at beginning of year
Penurunan (penambahan) cadangan Decrease (increase)
tahun berjalan (Catatan 35) 2.327.671 (2.819.205) provision during the year (Note 35)
Saldo akhir (6.196.840) (8.524.511) Ending balance
Manajemen berkeyakinan bahwa jumlah cadangan Management believes that allowance for impairment
kerugian penurunan nilai tersebut adalah memadai losses is adequate to cover possible losses that may
untuk menutup kemungkinan kerugian yang timbul arise from non-collection of other assets.
dari tidak tertagihnya aset lain-lain.
67
Page 545
The original financial statements included herein are in the Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain) (Expressed in Thousands of Rupiah, Unless Otherwise Stated)
15. PINJAMAN YANG DITERIMA 15. BORROWINGS
Pada tanggal 31 Desember 2025 dan 2024, Perusahaan memiliki fasilitas utang bank As of December 31, 2025 and 2024, the Company has loan facilities with
dengan rincian sebagai berikut: details as follows:
Pembayaran Pokok Utang Bank
Untuk Tahun Yang Berakhir
Pada/
Suku Bunga per Tahun/ Jumlah Pinjaman/ Jatuh Tempo Pinjaman/ Payment of Bank Loans
Interest Rate per Annum Loan Amount Maturity Date loan Principal For The Yead Ended
31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
December 31, December 31, December 31, 2025 December 31, December 31, 2025 December 31, 2024 December 31, 2025 December 31,
2025 2024 2024 2024
Utang bank/Bank loans
Pihak berelasi/Related parties
Rupiah
PT Bank Rakyat Indonesia
5,00% - 7,00% 5,75% - 7,00% 728.282.932 1.853.725.773 7 Februari/February 7, 2027 7 Februari/February 7, 2027 36.240.972.222 36.231.666.667
(Persero) Tbk
29 September/September 29, 27 Desember/December 27,
PT Bank Mandiri (Persero) Tbk 6,25% - 6,95% 6,25% - 6,95% 212.412.356 524.290.623 399.779.629 757.630.739
2028 2026
PT Sarana Multigriya Finansial
6,40% - 7,00% 6,40% - 6,95% 73.027.778 60.694.444 13 Juni/June 13, 2028 26 Maret/March 26, 2027 37.666.667 25.472.222
(Persero)
PT Bank Raya Indonesia Tbk - 7,00% - 60.000.000 - 2 Januari/January 2, 2025 160.000.000 200.000.000
1.013.723.066 2.498.710.840 36.838.418.518 37.214.769.628
Dolar Amerika Serikat
PT Bank Rakyat Indonesia
- - - - - - - 313.200.072
(Persero) Tbk
- - - 313.200.072
68
Page 546
The original financial statements included herein are in the Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain) (Expressed in Thousands of Rupiah, Unless Otherwise Stated)
15. PINJAMAN YANG DITERIMA (lanjutan) 15. BORROWINGS (continued)
Pada tanggal 31 Desember 2025 dan 2024, Perusahaan memiliki fasilitas utang bank dengan As of December 31, 2025 and 2024, the Company has loan facilities with details as
rincian sebagai berikut: (lanjutan) follows: (continued)
Pembayaran Pokok Utang Bank
Untuk Tahun Yang Berakhir Pada/
Suku Bunga per Tahun/ Jumlah Pinjaman/ Jatuh Tempo Pinjaman/ Payment of Bank Loans Principal
Interest Rate per Annum Loan Amount Maturity Date loan For The Yead Ended
31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/ 31 Desember/
December 31, December 31, December 31, 2025 December 31, December 31, 2025 December 31, 2024 December 31, 2025 December 31, 2024
2025 2024 2024
Pihak ketiga/Third parties
Rupiah
15 Oktober/October 15, 2028 13 Februari/February 13,
PT Bank Central Asia Tbk 6,30% - 7,10% 6,50% - 7,00% 400.356.307 355.329.920 409.861.111 377.777.778
2027
29 September/September 29, 5 April/April 5, 2027
PT Bank Pan Indonesia Tbk 6,20% - 7,10% 6,75% - 7,00% 365.749.462 425.965.267 265.347.222 73.680.555
2028
MUFG Bank Ltd. 4,80% - 5,90% 5,90% 190.000.000 350.000.000 30 Januari/January 30, 2026 23 Januari/January 23, 2025 5.440.000.000 1.030.000.000
PT Bank CIMB Niaga Tbk 6,80% - 7,00% 6,80% - 7,00% 113.476.558 263.204.363 18 Oktober/October 18, 2026 18 Oktober/October 18, 2026 150.000.000 87.847.222
PT Bank Maybank Indonesia 25 Maret/March 25, 2027 25 Maret/March 25, 2027
6,25% - 7,20% 6,25% - 7,20% 40.268.139 201.024.898 160.833.333 279.166.667
Tbk
26 November/November 26, 19 April/April 19, 2026
PT Bank of India Indonesia Tbk 6,30% - 6,50% 6,30% - 6,50% 36.445.933 206.028.370 194.791.667 237.500.000
2027
- 2 Desember/December 2,
PT Bank IBK Indonesia Tbk - 6,25% - 84.208.981 84.275.216 83.485.573
2025
PT Bank Oke Indonesia Tbk - 6,25% - 50.851.169 - 25 Juli/July 25, 2025 50.868.505 85.504.493
PT Bank Victoria International - 13 Januari/January 13, 2025
- 6,25% - 50.000.000 50.000.000 2.490.000.000
Tbk
PT Bank SMBC Indonesia Tbk - - - - - - 100.000.000 500.000.000
PT Bank HSBC Indonesia Tbk - - - - - - 2.205.000.000 1.350.000.000
PT Bank UOB Indonesia Tbk - - - - - - 170.000.000 500.000.000
1.146.296.399 1.986.612.968 9.280.977.054 7.094.962.288
Dolar Amerika Serikat
PT Bank Danamon Indonesia 20 Februari/February 20,
5,70% - 7,10% 5,70% - 6,65% 391.794.533 387.371.691 13 Agustus/August 13, 2027 421.180.350 673.816.167
Tbk 2026
13 Februari/February 13,
PT Bank CTBC Indonesia 7,15% 7,15% 20.977.500 101.012.500 13 Februari/February 13, 2026 75.875.000 75.875.000
2026
PT Bank SMBC Indonesia Tbk - - - - - - 254.232.579 -
412.772.033 488.384.191 751.287.929 749.691.167
Jumlah/Total 2.572.791.498 4.973.707.999 46.870.683.501 45.372.623.155
69
Page 547
The original financial statements included herein are in the Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain) (Expressed in Thousands of Rupiah, Unless Otherwise Stated)
15. PINJAMAN YANG DITERIMA (lanjutan) 15. BORROWINGS (continued)
Pada tanggal 31 Desember 2025 dan 2024, Perusahaan memiliki fasilitas utang bank yang belum As of December 31, 2025 and 2024, the Company has unused bank loan facilities with
ditarik dengan rincian sebagai berikut: details as follows:
31 Desember/December 31, 2025
Jumlah Fasilitas
yang Belum
Jumlah Ditarik/
Nama Bank/ Jenis Pinjaman/ Nomor Perjanjian/ Tanggal Perjanjian/ Fasilitas/ Undrawn Facility Jatuh Tempo Fasilitas/
Bank Name Loan Type Agreement Number Agreement Date Facility Amount Amount Maturity Date Facility
Pihak Berelasi/Related Party
PT Bank Rakyat Indonesia
Kredit Jangka Pendek/Short Term Loan 137/2025 25 November/November 25, 2025 1.500.000.000 1.256.303.688 25 February/February 25, 2026
(Persero) TBK
Kredit Modal Kerja/Working Capital
PT Bank Mandiri (Persero) Tbk Facility 09 07 Juli/July 07, 2025 250.000.000 200.000.000 07 Juli/July 07, 2026
Kredit Jangka Pendek/Short Term Loan 11 07 Juli/July 07, 2025 300.000.000 300.000.000 09 Juli/July 09, 2026
Pihak Ketiga/Third Party
PT Bank Central Asia Tbk Pinjaman Berjangka/Money Market 01 11 November/November 11, 2025 250.000.000 250.000.000 12 Februari/February 12, 2026
Kredit Modal Kerja/Working Capital
Facility 01 11 November/November 11, 2025 500.000.000 45.000.000 12 Februari/February 12, 2026
Perjanjian Jangka Pendek Tanpa
Komitmen dan Forex Line Tanpa
MUFG Bank Ltd Komitmen/Uncommitted Short Term 2025-0041172 24 Juli/July 24, 2025 500.000.000 310.000.000 26 Juli/July 26, 2026
Loan Facility and Uncommitted Foreign
Exchange Facility
Demand Loan Revolving -
PT Bank Victoria Indonesia Tbk Uncommitted 03 26 September/September 26, 2025 500.000.000 500.000.000 06 Agustus/August 06, 2026
Fasilitas Kredit Uncommitted/Revolving
PT Bank UOB Indonesia Tbk 076/01/2025 30 Januari/January 30, 2025 250.000.000 250.000.000 20 Januari/January 20, 2026
Credit Facility
Fasilitas Perbankan JAK/210852/U/0065100
PT Bank HSBC Indonesia Korporasi/Corporate Facility Agreement 9 31 Juli/July 31, 2025 300.000.000 300.000.000 31 Juli/July 31, 2026
PT Bank of India Indonesia Tbk Demand Loan 15/10/BoII.JSH/XI/2025 24 November/November 24, 2025 200.000.000 175.000.000 24 November/November 24, 2026
Fasilitas Pinjaman Tetap/Fixed Loan
PT Bank Pan Indonesia Tbk Facility 02 09 April/April 09, 2025 500.000.000 295.000.000 09 April/April 09, 2026
70
Page 548
The original financial statements included herein are in the Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, Kecuali Dinyatakan Lain) (Expressed in Thousands of Rupiah, Unless Otherwise Stated)
15. PINJAMAN YANG DITERIMA (lanjutan) 15. BORROWINGS (continued)
Pada tanggal 31 Desember 2025 dan 2024, Perusahaan memiliki fasilitas utang bank As of December 31, 2025 and 2024, the Company has unused bank loan
yang belum ditarik dengan rincian sebagai berikut: (lanjutan) facilities with details as follows: (continued)
31 Desember/December 31, 2024
Jumlah Fasilitas
yang Belum Ditarik/
Nama Bank/ Jenis Pinjaman/ Nomor Perjanjian/ Tanggal Perjanjian/ Jumlah Fasilitas/ Undrawn Facility Jatuh Tempo Fasilitas/
Bank Name Loan Type Agreement Number Agreement Date Facility Amount Amount Maturity Date Facility
Pihak Berelasi/Related Party
PT Bank Rakyat Indonesia
(Persero) TBK Kredit Jangka Pendek/Short Term Loan 15 30 Desember/December 30, 2024 1.500.000.000 790.000.000 23 November/November 23, 2025
PT Bank Raya Indonesia Tbk Kredit Modal Kerja - Pinjaman Rekening
Koran/Working Capital Facility - Current
Account Loan 11 06 September/September 06, 2024 100.000.000 40.000.000 06 September/September 06, 2025
PT Bank Mandiri (Persero) Tbk Kredit Jangka Pendek/Short Term Loan 07 10 Juli/July 10, 2024 500.000.000 500.000.000 09 Juli/July 09, 2025
29 12 September/September 12, 2024 350.000.000 350.000.000 12 September/September 12, 2025
Pihak Ketiga/Third Party
PT Bank Central Asia Tbk Pinjaman Berjangka/Money Market 01 12 November/November 12, 2024 450.000.000 450.000.000 12 Februari/February 12, 2025
MUFG Bank Ltd Perjanjian Jangka Pendek Tanpa
Komitmen/Uncommitted Short Term Loan
Facility 2024-0025230 26 Juli/July 26, 2024 500.000.000 150.000.000 26 Juli/July 26, 2025
Perjanjian Forex Tanpa
Komitmen/Uncommitted Foreign Exchange
Facility 2024-0025230 26 Juli/July 26, 2024 129.296.000 129.296.000 26 Juli/July 26, 2025
PT Bank SMBC Indonesia Tbk Loan on Note BSMI 0103 31 Desember/December 31, 2024 600.000.000 600.000.000 31 Desember/December 31, 2025
PT Bank Victoria Indonesia Tb Demand Loan Revolving - Uncommitted 03 06 Agustus/August 06, 2024 500.000.000 450.000.000 06 Agustus/August 06, 2025
Fasilitas Kredit Uncommitted/Revolving
PT Bank UOB Indonesia Tbk Credit Facility 035/01/2024 20 Januari/January 20, 2024 250.000.000 250.000.000 20 Januari/January 20, 2025
Fasilitas Perbankan Korporasi/Corporate
PT Bank HSBC Indonesia Facility Agreement JAK/210852/U/00651009 31 Juli/July 31, 2024 300.000.000 300.000.000 31 Juli/July 31, 2025
Fasilitas Kredit Berjangka/Short Term
PT Bank Danamon Indonesia Tbk Credit Facility 385/PP/EB/1224 21 Desember/December 21, 2024 300.000.000 19.286.287 21 Desember/December 21, 2025
Pre-Settlement Exposure (PSE) Line 385/PP/EB/1224 21 Desember/December 21, 2024 50.000.000 50.000.000 21 Desember/December 21, 2025
Fasilitas Kredit Angsuran Berjangka/Term
Loan Credit Facility 385/PP/EB/1224 21 Desember/December 21, 2024 700.000.000 429.999.999 21 Desember/December 21, 2025
PT Bank Maybank Indonesia Tbk Pinjaman Berjangka/Term Loan 14 22 Februari/February 22, 2024 400.000.000 350.000.000 22 Februari/February 22, 2025
71
Page 549
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
15. PINJAMAN YANG DITERIMA (lanjutan) 15. BORROWINGS (continued)
Pinjaman-pinjaman ini dijamin dengan piutang These loans are secured by multipurpose financing
pembiayaan multiguna sejumlah Rp1.175.774.746 receivables amounting to Rp1,175,774,746 as of
pada tanggal 31 Desember 2025 (31 Desember December 31, 2025 (December 31, 2024:
2024: Rp3.348.175.020), piutang modal kerja Rp3,348,175,020), working capital receivables
sejumlah Rp628.624 (31 Desember amouting to Rp628,624 (December 31, 2024:
2024: Rp13.590.380) dan piutang pembiayaan Rp13,590,380) and investment financing
investasi sejumlah Rp180.356.690 pada tanggal receivables amounting to Rp180,356,690 as of
31 Desember 2025 (31 Desember 2024: 31 December 2025 (December 31, 2024:
Rp591.908.430). Rp591,908,430).
Fasilitas pinjaman dari beberapa bank dan bank The loan facilities from those banks and syndicated
sindikasi tersebut mensyaratkan Perusahaan untuk banks require the Company to provide a written
memberikan pemberitahuan tertulis dalam hal notice in respect of dividend payments, changes of
pembagian dividen, perubahan modal dan capital and shareholders, changes of directors and
pemegang saham, perubahan susunan direksi dan commissioners, changes of main business,
komisaris, perubahan bisnis utama, investasi dan investment and obtaining new loan facilities from
perolehan pinjaman baru dari bank lain. other banks.
Dalam perjanjian pinjaman tersebut, Perusahaan Under the loan agreements, the Company is also
juga diwajibkan untuk memenuhi persyaratan obliged to comply with financial covenants such as
keuangan seperti rasio jumlah utang bunga gearing ratio not exceeding 10:1 and other reporting
terhadap ekuitas tidak melebihi rasio 10:1 dan obligations. As of December 31, 2025 and 2024, the
kewajiban penyampaian laporan lainnya. Pada Company has complied with the terms and
tanggal 31 Desember 2025 dan 2024, Perusahaan conditions set forth in the bank loan agreement.
telah memenuhi persyaratan dan kondisi yang
tertuang di dalam perjanjian pinjaman bank.
Fasilitas-fasilitas pinjaman ini dipergunakan untuk The loan facilities are used for the Company’s
modal kerja kegiatan usaha Perseroan. working capital.
Lihat Catatan 36 untuk rincian saldo dan transaksi Refer to Note 36 for details of balances and
dengan pihak berelasi. transactions with related parties.
72
Page 550
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. UTANG OBLIGASI 16. BONDS PAYABLE
31 Desember/December 31,
2025 2024
Obligasi I BRI Finance Tahun 2022 BRI Finance Bonds I Year 2022
Pihak ketiga - 539.500.000 Third parties
Pihak berelasi (Catatan 36) - 160.500.000 Related parties (Note 36)
Obligasi II BRI Finance Tahun 2023 BRI Finance Bonds II Year 2023
Seri B Series B
Pihak ketiga 278.000.000 278.000.000 Third parties
Pihak berelasi (Catatan 36) 25.000.000 25.000.000 Related parties (Note 36)
Obligasi Berkelanjutan I BRI Finance BRI Finance Continuous Bonds I
Tahap I Tahun 2025 Seri A Phase I Year 2025 Series A
Pihak ketiga 194.000.000 - Third parties
Pihak berelasi (Catatan 36) 6.000.000 - Related parties (Note 36)
Obligasi Berkelanjutan I BRI Finance BRI Finance Continuous Bonds I
Tahap II Tahun 2025 Seri B Phase I Year 2025 Series B
Pihak ketiga 400.000.000 - Third parties
Pihak berelasi (Catatan 36) 100.000.000 - Related parties (Note 36)
1.003.000.000 1.003.000.000
Dikurangi: Less:
Beban emisi yang belum diamortisasi: Unamortized issuance cost:
Saldo awal 1.488.380 3.580.336 Beginning balance
Penambahan 5.106.691 479.036 Additions
Amortisasi (2.698.017) (2.570.992) Amortization
3.897.054 1.488.380
Total 999.102.946 1.001.511.620 Total
Utang obligasi sesuai dengan jatuh temponya Bonds payable based on maturity profile, are as
sebagai berikut: follows:
31 Desember/December 31,
2025 2024
Tahun Year
2025 - 700.000.000 2025
2026 503.000.000 303.000.000 2026
2027 - - 2027
2028 500.000.000 - 2028
Total 1.003.000.000 1.003.000.000 Total
73
Page 551
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. UTANG OBLIGASI (lanjutan) 16. BONDS PAYABLE (continued)
Obligasi I BRI Finance Tahun 2022 BRI Finance Bonds I Year 2022
Pada tanggal 9 Agustus 2022 Perusahaan telah On August 9, 2022, the Company issued
menerbitkan Obligasi I BRI Finance Tahun 2022 BRI Finance Bonds I Year 2022 with details as
dengan rincian sebagai berikut: follows:
Tingkat bunga
tetap per tahun/
Obligasi/ Nilai Nominal/ Fixed interest Jatuh tempo/ Cicilan pokok obligasi/
Bonds Nominal value rate per annum Due date Bonds principal installment
Obligasi I/Bonds I 700.000.000 6,95% 9 Agustus/ Pembayaran penuh pada saat jatuh tempo/
August 2025 Bullet payment on due date
Bunga Obligasi I ini dibayarkan setiap triwulan, Interest of Bonds I will be paid quarterly. The first
dengan pembayaran bunga pertama dilakukan pada interest payment will be paid on November 09, 2022
tanggal 09 November 2022, sedangkan while the last interest payment and maturity date is
pembayaran bunga terakhir sekaligus jatuh tempo on August 09, 2025. This Bonds I has been fully
adalah pada tanggal 09 Agustus 2025, dan sudah repaid on the maturity date.
dibayar lunas pada saat jatuh tempo.
Dalam perjanjian perwaliamanatan juga diatur The trustee agreement provides several negative
beberapa pembatasan yang harus dipenuhi oleh covenants to the Company, among others, collateral
Perusahaan, antara lain memberikan jaminan with fiduciary transfer of multipurpose financing
fidusia berupa piutang pembiayaan multiguna dan receivables and maintaining financial ratios within
menjaga rasio-rasio keuangan berada dalam the limits as stipulated in OJK Regulation
batasan sebagaimana diatur dalam Peraturan OJK No. 35/2018 as last amended to OJK Regulation
No. 35/2018 sebagaimana diubah terakhir menjadi No. 46 Year 2024 regarding Development and
Peraturan OJK No. 46 Tahun 2024 tentang Strengthening of Multifinance Company,
Pengembangan dan Penguatan Perusahaan Infrastructure Multifinance Company, and Venture
Pembiayaan, Perusahaan Pembiayaan Capital Company.
Infrastruktur, dan Perusahaan Modal Ventura.
Perusahaan telah memenuhi batasan-batasan yang The Company has complied with the covenants as
diwajibkan dalam perjanjian tersebut diatas. required by the above trustee agreements.
Pada pemantauan yang dilakukan, PT Pefindo telah In the monitoring conducted, PT Pefindo has rated
menetapkan peringkat idAA (Double A) terhadap the Bonds as idAA (Double A) of BRI Finance Bonds
Obligasi I BRI Finance Tahun 2022, sesuai dengan I Year 2022 based on its report No.RC-158/PEF-
Suratnya No.RC-158/PEF-DIR/III/2023 tanggal DIR/III/2023 dated March 6, 2023 for period
6 Maret 2023 untuk periode 6 Maret 2023 sampai March 6, 2023 until March 1, 2024.
dengan 1 Maret 2024.
Pada pemantauan yang dilakukan, PT Pefindo telah In the monitoring conducted, PT Pefindo has rated
menetapkan peringkat idAA (Double A) terhadap the Bonds as idAA (Double A) of BRI Finance
Obligasi I BRI Finance Tahun 2022, sesuai dengan Bonds I Year 2022 based on its report
Suratnya No.RC-256/PEF-DIR/III/2024 tanggal No.RC-256/PEF-DIR/III/2024 dated March 14, 2024
14 Maret 2024 untuk periode 14 Maret 2024 sampai for period March 14, 2024 until March 1, 2025.
dengan 1 Maret 2025.
74
Page 552
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. UTANG OBLIGASI (lanjutan) 16. BONDS PAYABLE (continued)
Obligasi I BRI Finance Tahun 2022 (lanjutan) BRI Finance Bonds I Year 2022 (continued)
Pada pemantauan yang dilakukan, PT Pefindo telah In the monitoring conducted, PT Pefindo has rated
menetapkan peringkat idAA (Double A) terhadap the Bonds as idAA (Double A) of BRI Finance Bonds
Obligasi I BRI Finance Tahun 2022, sesuai dengan I Year 2022 based on its report No.RC-284/PEF-
Suratnya No.RC-284/PEF-DIR/III/2025 tanggal DIR/III/2025 dated March 11, 2025 for period
11 Maret 2025 untuk periode 10 Maret 2025 sampai March 10, 2025 until March 1, 2026.
dengan 1 Maret 2026.
Obligasi II BRI Finance Tahun 2023 BRI Finance Bonds II Year 2023
Pada tanggal 11 Juli 2023 Perusahaan telah On July 11, 2023, the Company issued BRI Finance
menerbitkan Obligasi II BRI Finance Tahun 2023 Bonds II Year 2023 with details as follows:
dengan rincian sebagai berikut:
Tingkat bunga
tetap per tahun/
Obligasi/ Nilai Nominal/ Fixed interest Jatuh tempo/ Cicilan pokok obligasi/
Bonds Nominal value rate per annum Due date Bonds principal installment
Seri A 197.000.000 5,85% 21 Juli/ Pembayaran penuh pada saat jatuh tempo/
July 2024 Bullet payment on due date
Seri B 303.000.000 6,40% 11 Juli/ Pembayaran penuh pada saat jatuh tempo/
July 2026 Bullet payment on due date
Bunga Obligasi II Seri A ini dibayarkan setiap Interest of Bonds II series A will be paid quarterly.
triwulan, dengan pembayaran bunga pertama The first interest payment will be paid on October 11,
dilakukan pada tanggal 11 Oktober 2023, 2023 while the last interest payment and maturity
sedangkan pembayaran bunga terakhir sekaligus date is on July 21, 2024. This Bonds series A has
jatuh tempo adalah pada tanggal 21 Juli 2024, dan been fully repaid on the maturity date.
sudah dibayar lunas pada saat jatuh tempo.
Bunga Obligasi II Seri B ini dibayarkan setiap Interest of Bonds II series B will be paid quarterly.
triwulan, dengan pembayaran bunga pertama The first interest payment will be paid on October
dilakukan pada tanggal 11 Oktober 2023, 11, 2023 while the last interest payment and
sedangkan pembayaran bunga terakhir sekaligus maturity date is on July 11, 2026.
jatuh tempo adalah pada tanggal 11 Juli 2026.
Obligasi tersebut dijamin dengan piutang These bonds are secured by the Company’s
pembiayaan Perusahaan yang tidak memiliki financing receivables receivables which has no
tunggakan lebih dari 90 hari sebesar minimum 50% overdue more than 90 days for a minimum amount
dari nilai emisi. Per tanggal 31 Desember 2025, of 50% of the issuance value. As of December 31,
piutang pembiayaan multiguna yang dijaminkan 2025, the amount of multipurpose financing
adalah sebesar Rp21.639.403, piutang pembiayaan receivables that are pledged amounted to
investasi yang dijaminkan adalah sebesar Rp21,639,403, finance lease receivables that are
Rp122.444.640 dan piutang pembiayaan modal pledged amounted to Rp122,444,640 and working
kerja yang dijaminkan adalah sebesar Rp9.853.527. capital receivables that are pledged amounted to
Rp9,853,527.
Dalam perjanjian perwaliamanatan juga diatur The trustee agreement provides several negative
beberapa pembatasan yang harus dipenuhi oleh covenants to the Company, among others, collateral
Perusahaan, antara lain memberikan jaminan with fiduciary transfer of multipurpose financing
fidusia berupa piutang pembiayaan multiguna dan receivables and maintaining financial ratios within
menjaga rasio-rasio keuangan berada dalam the limits as stipulated in OJK Regulation
batasan sebagaimana diatur dalam Peraturan OJK No. 35/2018 as last amended to OJK Regulation
No. 35/2018 sebagaimana diubah terakhir menjadi No. 46 Year 2024 regarding Development and
Peraturan OJK No. 46 Tahun 2024 tentang Strengthening of Multifinance Company,
Pengembangan dan Penguatan Perusahaan Infrastructure Multifinance Company, and Venture
Pembiayaan, Perusahaan Pembiayaan Capital Company.
Infrastruktur, dan Perusahaan Modal Ventura.
75
Page 553
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. UTANG OBLIGASI (lanjutan) 16. BONDS PAYABLE (continued)
Obligasi II BRI Finance Tahun 2023 (lanjutan) BRI Finance Bonds II Year 2023 (continued)
Perusahaan telah memenuhi batasan-batasan yang The Company has complied with the covenants as
diwajibkan dalam perjanjian tersebut diatas. required by the above trustee agreements.
PT Pefindo telah menetapkan peringkat idAA PT Pefindo has rated the Bonds as idAA (Double A)
(Double A) terhadap Obligasi II BRI Finance Tahun of BRI Finance Bonds II Year 2023 based on its
2023, sesuai dengan Suratnya No.RC-256/PEF- report No.RC-256/PEF-DIR/III/2024 dated March
DIR/III/2024 tanggal 14 Maret 2024 untuk periode 14 14, 2024 for period March 14, 2024 until
Maret 2024 sampai dengan 1 Maret 2025. March 1, 2025.
PT Pefindo telah menetapkan peringkat idAA PT Pefindo has rated the Bonds as idAA (Double A)
(Double A) terhadap Obligasi II BRI Finance Tahun of BRI Finance Bonds II Year 2023 based on its
2023, sesuai dengan Suratnya No.RC-284/PEF- report No.RC-284/PEF-DIR/III/2024 dated
DIR/III/2025 tanggal 11 Maret 2025 untuk periode March 11, 2025 for period March 10, 2025 until
10 Maret 2025 sampai dengan 1 Maret 2026. March 1, 2026.
PT Pefindo telah menetapkan peringkat idAA PT Pefindo has rated the Bonds as idAA (Double A)
(Double A) terhadap Obligasi II seri B BRI Finance of BRI Finance Bonds II series B Year 2023 based
Tahun 2023, sesuai dengan Suratnya No.RC- on its report No.RC-0231/PEF-DIR/III/2026 dated
0231/PEF-DIR/III/2026 tanggal 4 Maret 2026 untuk March 4, 2026 for period March 3, 2026 until
periode 3 Maret 2026 sampai dengan 1 Maret 2027. March 1, 2027.
Obligasi Berkelanjutan I BRI Finance Tahap I BRI Finance Continuous Bonds I Phase I
Tahun 2025 Year 2025
Pada tanggal 10 Juli 2025 Perusahaan telah On July 10, 2025, the Company issued BRI Finance
menerbitkan Obligasi Berkelanjutan I Tahap I Tahun Continuous Bonds I Phase I Year 2025 with details
2025 dengan rincian sebagai berikut: as follows:
Tingkat bunga
tetap per tahun/
Obligasi/ Nilai Nominal/ Fixed interest Jatuh tempo/ Cicilan pokok obligasi/
Bonds Nominal value rate per annum Due date Bonds principal installment
Seri A 200.000.000 6,35% 20 Juli/ Pembayaran penuh pada saat jatuh tempo/
July 2026 Bullet payment on due date
Seri B 500.000.000 6,80% 10 Juli/ Pembayaran penuh pada saat jatuh tempo/
July 2028 Bullet payment on due date
Bunga Obligasi Berkelanjutan I Tahap I Seri A ini Interest of Continuous Bonds I Phase I series A will
dibayarkan setiap triwulan, pembayaran bunga be paid quarterly. The first interest payment will be
pertama dilakukan pada tanggal 10 Oktober 2025, paid on October 10, 2025 while the last interest
sedangkan pembayaran bunga terakhir sekaligus payment and maturity date is on July 20, 2026.
jatuh tempo adalah pada tanggal 20 Juli 2026.
Bunga Obligasi Berkelanjutan I Tahap I Seri B Interest of Continuous Bonds I Phase I series B will
dibayarkan setiap triwulan, pembayaran bunga be paid quarterly. The first interest payment will be
pertama dilakukan pada tanggal 10 Oktober 2025, paid on October 10, 2025 while the last interest
sedangkan pembayaran bunga terakhir sekaligus payment and maturity date is on July 10, 2028.
jatuh tempo adalah pada tanggal 10 Juli 2028.
Obligasi tersebut tidak dijamin dengan jaminan These bonds are not secured by any special
khusus. collateral.
PT Pefindo telah menetapkan peringkat idAA PT Pefindo has rated the Bonds as idAA (Double A)
(Double A) terhadap Obligasi Berkelanjutan I Tahap of BRI Finance Bonds I series A and series B Year
I BRI Finance Tahun 2025 Seri A dan Seri B, sesuai 2025 based on its report No.RC-407/PEF-
dengan Suratnya No.RC-407/PEF-DIR/III/2025 DIR/III/2025 dated March 24, 2025 for period
tanggal 24 Maret 2025 untuk periode 21 Maret 2025 March 21, 2025 until March 1, 2026.
sampai dengan 1 Maret 2026.
76
Page 554
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. UTANG OBLIGASI (lanjutan) 16. BONDS PAYABLE (continued)
Obligasi Berkelanjutan I BRI Finance Tahap I BRI Finance Continuous Bonds I Phase I
Tahun 2025 (lanjutan) Year 2025 (continued)
PT Pefindo telah menetapkan peringkat idAA PT Pefindo has rated the Bonds as idAA (Double A)
(Double A) terhadap Obligasi Berkelanjutan I Tahap of BRI Finance Bonds I series A
I BRI Finance Tahun 2025 Seri A dan Seri B, sesuai and series B Year 2025 based on its report
dengan Suratnya No.RC-0231/PEF-DIR/III/2026 No.RC-0231/PEF-DIR/III/2026 dated March 4, 2026
tanggal 4 Maret 2026 untuk periode 3 Maret 2026 for period March 3, 2026 until
sampai dengan 1 Maret 2027. March 1, 2027.
Dalam perjanjian perwaliamanatan juga diatur The trustee agreement provides several negative
beberapa pembatasan yang harus dipenuhi oleh covenants to the Company, among others, the
Perusahaan, antara lain Perusahaan tidak Company is not allowed to decrease in the
diperkenankan mengurangi modal dasar, modal authorized, issued, and paid-up capital of the
ditempatkan dan modal disetor, melakukan Company, merger that have a material negative
penggabungan yang secara material memiliki impact on the fulfillment of obligations and carry out
dampak negatif terhadap pemenuhan kewajiban other business without the approval of the trustee,
dan melakukan kegiatan usaha lain tanpa and maintaining financial ratios within the limits as
persetujuan dari Wali Amanat, serta menjaga rasio- stipulated in OJK Regulation No. 35/2018 as last
rasio keuangan berada dalam batasan amended to OJK Regulation No. 46 Year 2024
sebagaimana diatur dalam Peraturan OJK regarding Development and Strengthening of
No. 35/2018 sebagaimana diubah terakhir menjadi Multifinance Company, Infrastructure Multifinance
Peraturan OJK No. 46 Tahun 2024 tentang Company, and Venture Capital Company.
Pengembangan dan Penguatan Perusahaan
Pembiayaan, Perusahaan Pembiayaan
Infrastruktur, dan Perusahaan Modal Ventura.
17. BEBAN YANG MASIH HARUS DIBAYAR 17. ACCRUED EXPENSES
31 Desember/December 31,
2025 2024
Pihak berelasi (Catatan 36) Related parties (Note 36)
Beban bunga 1.953.744 4.713.625 Interest expense
Pihak ketiga Third parties
Bonus dan tunjangan karyawan 43.803.672 37.508.563 Employees bonus and allowance
Beban bunga 21.758.992 18.855.442 Interest expense
Lain-lain 4.625.315 5.195.241 Others
Total 72.141.723 66.272.871 Total
18. PERPAJAKAN 18. TAXATION
a. Pajak dibayar dimuka a. Prepaid tax
31 Desember/December 31,
2025 2024
PPN Masukan 13.605.291 826.048 VAT - in
77
Page 555
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
b. Utang pajak b. Taxes payable
31 Desember/December 31,
2025 2024
Pasal 4 (2) 691.793 44.713 Article 4 (2)
Pasal 21 460.459 96.777 Article 21
Pasal 23 89.021 59.694 Article 23
Pasal 25 1.939.282 - Article 25
Pasal 29 8.637.990 7.100.585 Article 29
Total 11.818.545 7.301.769 Total
c. Pajak penghasilan c. Income tax
Rekonsiliasi antara laba sebelum beban pajak Reconciliation between income before income
penghasilan, sebagaimana yang disajikan tax expense, as shown in the statement of profit
dalam laporan laba rugi dan penghasilan or loss and other comprehensive income and
komprehensif lain dengan laba kena pajak taxable income are as follows:
adalah sebagai berikut:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Laba sebelum beban Income before income
pajak penghasilan 115.883.861 133.447.330 tax expense
Ditambah (dikurangi): Add (deduct):
Beda temporer: Temporary difference:
Penyisihan penurunan Provision of impairment losses
nilai piutang 912.631 (38.281.463) of receivables
Beban imbalan kerja karyawan 8.079.697 6.098.234 Provision for employee benefits
Kompensasi karyawan kontrak (678.811) (733.073) Compensation for contract employee
Hak sewa guna 925.114 (178.694) Right of use assets
Akrual bonus 9.587.059 6.918.888 Accrued bonus
Laba pelepasan aset tetap dan Gain on disposal of fixed assets and
aset sewa operasi (14.218.934) (7.535.406) assets under operating lease
Depresiasi aset tetap 12.449.406 (2.880.213) Depreciation of fixed assets
Penyisihan penurunan nilai atas Provision of impairment losses of
piutang MOP, piutang aset tarikan, receivables of MOP, repossess asset,
dan piutang sewa operasi 548.059 1.154.972 and operating lease receivables
Beda tetap: Permanent differences:
Pendapatan bunga yang
dikenakan pajak final (11.002.221) (7.861.608) Interest income subject to final tax
Pajak penghasilan atas pendapatan Final income tax on Interest
bunga yang dikenakan pajak final 2.200.444 1.572.322 income subject to final tax
Beban yang tidak dapat dikurangkan 6.553.951 7.128.164 Non-deductible expenses
Taksiran laba kena pajak 131.240.256 98.849.453 Estimated taxable income
Taksiran penghasilan kena pajak 131.240.256 98.849.453 Estimated taxable income
Beban pajak tahun berjalan 28.872.856 21.746.880 Current tax expenses
Dikurangi pajak penghasilan dibayar Less prepaid income taxes
dimuka Pasal 25 12.057.339 9.881.016 Article 25
Dikurangi pajak penghasilan dibayar Less prepaid income taxes
dimuka Pasal 23 8.177.527 4.765.279 Article 23
Utang pajak penghasilan - Pasal 29 8.637.990 7.100.585 Income tax payable - Art 29
78
Page 556
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
c. Pajak penghasilan (lanjutan) c. Income tax (continued)
Rekonsiliasi antara laba sebelum beban pajak Reconciliation between income before income
penghasilan, sebagaimana yang disajikan tax expense, as shown in the statement of profit
dalam laporan laba rugi dan penghasilan or loss and other comprehensive income and
komprehensif lain dengan laba kena pajak taxable income are as follows: (continued)
adalah sebagai berikut: (lanjutan)
Menteri Keuangan Republik Indonesia The Minister of Finance of the Republic of
menerbitkan Peraturan Menteri Keuangan Indonesia issued Minister of Finance
(“PMK”) No. 74 pada tanggal 10 Oktober 2024. Regulation (“PMK”) No. 74 on October 10,
Berdasarkan peraturan tersebut, Perusahaan 2024. Based on this regulation, the Company
harus menghitung cadangan piutang tak must calculate reserves for bad debts in
tertagih sesuai dengan batasan tertentu yang accordance with certain limits regulated in PMK
diatur di dalam PMK No. 74. Perusahaan juga No. 74. The Company must also implement the
harus mulai menerapkan perhitungan nilai calculation of the reserves for bad debts starting
cadangan piutang tak tertagih tersebut mulai January 1, 2024. On January 1, 2024, there is
tanggal 1 Januari 2024. Pada tanggal 1 Januari an excess value of reserves per fiscal
2024, terdapat selisih lebih nilai cadangan per amounting to Rp35,266,225. In accordance with
fiskal sebesar Rp35.266.225. Sesuai dengan the provisions in PMK No. 74, the Company
ketentuan di dalam PMK No. 74, maka decided to charge the excess difference in the
Perusahaan memutuskan untuk membebankan 2024 income tax calculation.
selisih lebih tersebut di dalam perhitungan
pajak penghasilan tahun 2024.
d. Pajak penghasilan Pilar 2 d. Pillar 2 Income tax
Aturan Pajak Minimum Global (Global Anti-base The Global Anti-base Erosion Rule (“Pillar 2
Erosion Rule atau model “Pilar 2”) telah mode”) were adopted in Indonesia through PMK
diadopsi di Indonesia melalui PMK 136/2024 PMK 136/2024 effective starting on January 1,
yang berlaku efektif mulai 1 Januari 2025 2025 (Note 2p). According to these rules, the
(Catatan 2p). Berdasarkan aturan tersebut, Company is considered a Constituent Entity of
Perusahaan dikategorikan sebagai Entitas PT Bank Rakyat Indonesia (Persero) Tbk, the
Konstituen dari PT Bank Rakyat Indonesia ultimate parent entity (“UPE”) domiciled in
(Persero) Tbk, entitas induk utama (”UPE”) Indonesia, which an inscope Multinasional
yang berdomisili di Indonesia, yang merupakan Enterprise (“MNE”) to which the Pillar 2 rules
Perusahaan Multinasional (”PMN”) yang wajib shall be applied.
menerapkan ketentuan Pilar 2.
Berdasarkan penilaian yang dilakukan oleh Based on the assessment performed by UPE,
UPE, Perusahaan tidak akan dikenakan pajak the Company will not be required to pay Pillar 2
tambahan Pilar 2 untuk tahun yang berakhir top-up tax for the year ended
tanggal 31 Desember 2025, karena yurisdiksi December 31, 2025, as Indonesian jurisdiction
Indonesia telah memenuhi ketentuan Safe passed the simplified effective tax rate test of
Harbour sesuai PMK 136/2024. the Transitional Safe Harbour under the
PMK 136/2024.
79
Page 557
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
e. Beban pajak e. Tax expense
Laba kena pajak hasil rekonsiliasi untuk tahun Reconciliation of taxable income for the year
2025 akan digunakan sebagai dasar dalam 2025 will be used as basis in submission of the
pengisian Surat Pemberitahuan Tahunan (SPT) Company’s Annual Corporate Income Tax
Tahunan PPh Badan Perusahaan. Return.
Perhitungan pajak penghasilan badan untuk The corporate income tax calculation for the
tahun yang berakhir pada tanggal year ended December 31, 2024 conforms with
31 Desember 2024 telah sesuai dengan the Company’s annual tax returns filed by
SPT Tahunan yang disampaikan Perusahaan the Company to the Tax Office.
ke Kantor Pelayanan Pajak.
Rekonsiliasi antara beban pajak yang dihitung The reconciliation between the tax expense
dengan menggunakan tarif pajak yang berlaku calculated by applying the applicable tax rates
atas laba sebelum beban pajak penghasilan based on the existing tax regulation to the
dengan beban pajak - neto menurut laporan income before tax expense and tax expense
laba rugi dan penghasilan komprehensif lain net, as shown in the statement of profit or loss
sebagai berikut: and other comprehensive income are as
follows:
Tahun yang berakhir pada tanggal 31 Desember/
Years ended December 31,
2025 2024
Laba sebelum beban pajak penghasilan 115.883.861 133.447.330 Income before income tax expense
Beban pajak berdasarkan Tax expense based on
tarif pajak yang berlaku 25.494.449 29.358.413 the applicable tax rates
Pengaruh pajak atas beda tetap: Tax effects on permanent differences:
Pendapatan bunga yang dikenakan Interest income subject to
pajak penghasilan final (2.420.489) (1.729.554) final income tax
Pajak penghasilan atas
pendapatan bunga yang Final income tax on interestincome
dikenakan pajak penghasilan final 484.099 345.911 subject to final income tax
Beban yang tidak dapat dikurangkan 1.441.869 1.568.196 Non-deductible expense
Beban pajak - neto 24.999.928 29.542.966 Tax expense - net
Beban pajak: Tax expense:
Pajak kini 28.872.857 21.746.880 Current tax
Pajak tangguhan (3.872.929) 7.796.086 Deferred tax
Beban pajak - neto 24.999.928 29.542.966 Tax expense - net
80
Page 558
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Pajak tangguhan f. Deferred tax
Rincian aset pajak tangguhan, seperti yang The details of deferred tax assets, as shown in
ditunjukkan dalam laporan posisi keuangan the statements of financial position as of
pada tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024 are as follows:
adalah sebagai berikut:
31 Desember/December 31, 2025
(Dibebankan)/
Dikreditkan ke
ekuitas dari
(Dibebankan)/ pendapatan
dikreditkan ke komprehensif
laba tahun lain
berjalan/ (Charged)/
(Charged)/ credited to
Saldo awal/ credited to equity from other Saldo akhir/
Beginning income for comprehensive Ending
balance the year income balance
Liabilitas imbalan Liabilities for employee
kerja karyawan 7.860.818 1.777.533 (98.400) 9.539.951 benefits
Bonus yang masih
harus dibayar 7.393.887 2.109.153 - 9.503.040 Accrued bonus
Kompensasi karyawan Compensation for
kontrak 219.881 (149.338) - 70.543 contract employee
Kerugian kumulatif
atas instrumen
derivatif pada Cumulative losses on
lindung arus kas - derivative instrument for
bersih 549.590 - 683.999 1.233.589 cash flow hedge - net
Cadangan kerugian
penurunan nilai Allowance for impairment
piutang 11.847.962 200.779 - 12.048.741 losses on receivables
Cadangan kerugian Allowance for impairment
penurunan nilai losses on MOP receivables
piutang MOP, repossess aset receivables,
piutang aset tarikan, and operating lease
dan piutang sewa operasi 1.335.227 120.573 - 1.455.800 receivables
Penyusutan aset tetap (12.237.209) (389.296) - (12.626.505) Depreciation of fixed assets
Aset hak guna 110.763 203.525 - 314.288 Right-of-use assets
Aset pajak tangguhan
- neto 17.080.919 3.872.929 585.599 21.539.447 Deferred tax assets - net
81
Page 559
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Pajak tangguhan (lanjutan) f. Deferred tax (continued)
Rincian aset pajak tangguhan, seperti yang The details of deferred tax assets, as shown in
ditunjukkan dalam laporan posisi keuangan the statements of financial position as of
pada tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024 are as follows:
adalah sebagai berikut: (lanjutan) (continued)
31 Desember/December 31, 2024
(Dibebankan)/
Dikreditkan ke
ekuitas dari
(Dibebankan)/ pendapatan
dikreditkan ke komprehensif
laba tahun lain
berjalan/ (Charged)/
(Charged)/ credited to
Saldo awal/ credited to equity from other Saldo akhir/
Beginning income for comprehensive Ending
balance the year income balance
Liabilitas imbalan Liabilities for employee
kerja karyawan 6.671.386 1.341.611 (152.179) 7.860.818 benefits
Bonus yang masih
harus dibayar 5.871.732 1.522.155 - 7.393.887 Accrued bonus
Kompensasi karyawan Compensation for
kontrak 381.157 (161.275) - 219.881 contract employee
Kerugian kumulatif
atas instrumen
derivatif pada Cumulative losses on
lindung arus kas - derivative instrument for
bersih 349.829 - 199.761 549.590 cash flow hedge - net
Cadangan kerugian
penurunan nilai Allowance for impairment
piutang 20.269.884 (8.421.922) - 11.847.962 losses on receivables
Cadangan kerugian Allowance for impairment
penurunan nilai losses on MOP receivables
piutang MOP, repossess aset receivables,
piutang aset tarikan, and operating lease
dan piutang sewa operasi 1.081.134 254.093 - 1.335.227 receivables
Penyusutan aset tetap (9.945.773) (2.291.436) - (12.237.209) Depreciation of fixed assets
Aset hak guna 150.075 (39.312) - 110.763 Right-of-use assets
Aset pajak tangguhan
- neto 24.829.424 (7.796.086) 47.582 17.080.919 Deferred tax assets - net
82
Page 560
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
g. Surat Permintaan Penjelasan atas Data g. Request For Explanation of Data and/or
dan/atau Keterangan (SP2DK) Information Letter (SP2DK)
Tahun pajak 2020 Fiscal year 2020
Pada tanggal 19 Maret 2025, Perusahaan On March 19, 2025, the Company received
menerima Surat Permintaan Penjelasan a Request for Explanation of
atas Data dan/atau Keterangan Data and/or Information Letter
No. S-135/P2DK/KPP.0411/2025 atas SPT No. S-135/P2DK/KPP.0411/2025 in relation to
tahunan PPh Badan tahun pajak 2020. the Company’s Annual Corporate Income Tax
Return for the fiscal year 2020.
Pada tanggal 9 Mei 2025, Perusahaan On May 9, 2025, the Company submitted
mengirimkan Tanggapan atas Surat its response to the Request for Explanation
Permintaan Penjelasan atas Data dan/atau of Data and/or Information Letter
Keterangan No. S-135/P2DK/KPP.0411/2025 No. S-135/P2DK/KPP.0411/2025 in relation to
tahun pajak 2020 melalui the fiscal year 2020, through its letter
surat No. 003/BRIF/ACC/V/2025. No. 003/BRIF/ACC/V/2025.
Pada tanggal 23 Juni 2025 Perusahaan On June 23, 2025, the Company received the
menerima Surat Berita Acara Pelaksanaan Minutes of Meeting regarding the
Permintaan Penjelasan atas Data dan/atau implementation of the Request for Explanation
Keterangan untuk tahun pajak 2020 of Data and/or Information for the fiscal year
No. BA-58/P2DK/KPP.041105/2025 hasil 2020, No. BA-58/P2DK/KPP.041105/2025.
Berita Acara tersebut terdapat kurang potong Based on the minutes, an underwithholding of
PPh 21 Bukan Pegawai/Tenaga Ahli sebesar Article 21 Income Tax on non-
Rp 12.239 dan sudah dibayarkan tanggal employees/professionals amounting to
23 Juli 2025. Rp12,239 was identified and has been fully paid
on July 23, 2025.
Tahun pajak 2022 Fiscal year 2022
Pada tanggal 25 Mei 2025, Perusahaan On May 25, 2025, the Company
menerima Surat Permintaan Penjelasan atas received a Request for Explanation of
Data dan/atau Keterangan Data and/or Information Letter
No. S-429/P2DK/KPP.0411/2025 atas SPT No. S-429/P2DK/KPP.0411/2025 in relation to
Tahunan PPh Badan tahun pajak 2022. the Company’s Annual Corporate Income Tax
Return for the fiscal year 2022.
Pada tanggal 3 Juni 2025, Perusahaan On June 3, 2025, the Company submitted
mengirimkan Tanggapan atas Surat its response to the Request for Explanation
Permintaan Penjelasan atas Data dan/atau of Data and/or Information Letter
Keterangan No. S-429/P2DK/KPP.0411/2025 No. S-429/P2DK/KPP.0411/2025 in relation to
tahun pajak 2022 melalui the fiscal year 2022, through its letter
surat No. 004/BRIF/ACC/V/2025. No. 004/BRIF/ACC/V/2025.
83
Page 561
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
g. Surat Permintaan Penjelasan atas Data g. Request For Explanation of Data and/or
dan/atau Keterangan (SP2DK) (lanjutan) Information Letter (SP2DK) (continued)
Tahun pajak 2022 (lanjutan) Fiscal year 2022 (continued)
Pada tanggal 23 Juni 2025 Perusahaan On June 23, 2025, the Company received the
menerima Surat Berita Acara Pelaksanaan Minutes of Meeting regarding the
Permintaan Penjelasan atas Data dan/atau implementation of the Request for Explanation
Keterangan untuk tahun pajak 2022 of Data and/or Information for the fiscal year
No. BA-59/P2DK/KPP.041105/2025. Hasil 2020, No. BA-58/P2DK/KPP.041105/2025.
Berita Acara tersebut terdapat kurang potong Based on the minutes, an underwithholding of
PPh 21 Bukan Pegawai/Tenaga Ahli sebesar Article 21 Income Tax on non-
Rp477.630 dan sudah dibayarkan tanggal employees/professionals amounting to
23 Juli 2025. Rp477,630 was identified and has been fully
paid on July 23, 2025.
Tahun pajak 2023 Fiscal year 2023
Pada tanggal 31 Juli 2025, Perusahaan On July 31, 2025, the Company received
menerima Surat Permintaan Penjelasan atas a Request for Explanation of
Data dan/atau Keterangan Data and/or Information Letter
No. S-637/P2DK/KPP.0411/2025 atas SPT No. S-637/P2DK/KPP.0411/2025 in relation to
Tahunan PPh Badan tahun pajak 2023. the Company’s Annual Corporate Income Tax
Return for the fiscal year 2023.
Pada tanggal 25 Agustus 2025, Perusahaan On August 25, 2025, the Company submitted its
mengirimkan Tanggapan atas Surat response to the Request for Explanation
Permintaan Penjelasan atas Data dan/atau of Data and/or Information Letter
Keterangan No. S-637/P2DK/KPP.0411/2025 No S-637/P2DK/KPP.0411/2025 in relation to
tahun pajak 2023 melalui the fiscal year 2023, through its
surat No. 010/BRIF/ACC/VII/2025. letter No. 010/BRIF/ACC/VII/2025.
Pada tanggal 14 Oktober 2025 Perusahaan On October 14, 2025, the Company received
menerima Surat Berita Acara Pelaksanaan the Minutes of Meeting regarding the
Permintaan Penjelasan atas Data dan/atau implementation of the Request for Explanation
Keterangan untuk tahun pajak 2023 nomor BA- of Data and/or Information for the fiscal year
122/P2DK/KPP.041105/2025 hasil Berita Acara 2023, No. BA-122/P2DK/KPP.041105/2025.
tersebut terdapat kurang potong PPh 21 Bukan Based on the minutes, an underwithholding of
Pegawai/Tenaga Ahli sebesar Rp490.546 dan Article 21 Income Tax on non-
sudah dibayarkan tanggal 17 Oktober 2025. employees/professionals amounting to
Rp490,546 was identified and has been fully
paid on October 17, 2025.
84
Page 562
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
h. Administrasi h. Administration
Berdasarkan Undang-Undang Perpajakan Under the Taxation Laws of Indonesia, the
yang berlaku di Indonesia, Perusahaan Company submits tax returns based on their
menghitung, menetapkan dan membayar own self assessment.
sendiri besarnya jumlah pajak yang terutang.
Direktorat Jenderal Pajak dapat menetapkan The Directorate General of Taxes may assess or
atau mengubah liabilitas pajak dalam jangka amend taxes within a certain period. For the
waktu tertentu. Untuk tahun pajak 2008 dan fiscal years of 2008 and onwards, the period is
seterusnya, jangka waktunya adalah lima tahun within five years from the time the tax becomes
sejak saat terutangnya pajak. due.
Perhitungan pajak penghasilan untuk tahun The income tax calculation for the year ended
yang berakhir pada tanggal 31 Desember 2025 December 31, 2025 as disclosed in Note 18 will
sebagaimana diungkapkan dalam Catatan 18 be the basis in filing Annual Corporate Income
akan menjadi dasar dalam pengisian Surat Tax Return.
Pemberitahuan Tahunan Pajak (SPT)
Penghasilan Badan.
19. LIABILITAS SEWA 19. LEASE LIABILITIES
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Jatuh tempo dalam waktu Due in
Pihak Ketiga Third parties
1-5 tahun 13.594.029 15.405.989 1-5 years
Pihak berelasi (Catatan 36) Related parties (Note 36)
1-5 tahun 959.276 579.022 1-5 years
Total liabilitas sewa - neto 14.553.305 15.985.011 Total lease liabilities - net
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal 15.985.011 7.625.583 Beginning balance
Penambahan 9.087.928 13.676.476 Additions
Pembayaran (11.453.548) (5.569.653) Payments
Beban bunga (Catatan 11) 933.914 252.605 Interest expenses (Note 11)
Saldo akhir 14.553.305 15.985.011 Ending balance
85
Page 563
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
20. LIABILITAS LAIN-LAIN 20. OTHER LIABILITIES
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Titipan konsumen 154.298.952 129.568.539 Customers deposits
Utang ke kolektor eksternal 12.751.577 9.788.241 Payable to external collector
Asuransi 6.992.897 5.834.874 Insurance
Titipan penjualan Customer deposit of
aset sewa operasi 6.407.441 - Operating Leased Sales
Notaris 5.898.005 5.304.611 Notary
Utang ke pemasok 2.261.289 55.972 Payable to suppliers
Utang pengembalian pajak karyawan 1.446.020 1.086.559 Employee tax refund payables
Lain-lain 905.959 934.315 Others
Total liabilitas lain-lain 190.962.140 152.573.111 Total other liabilities
Titipan konsumen merupakan pembayaran Customers deposits represents installment paid by
angsuran dari konsumen yang dilakukan sebelum customer before its maturity date.
tanggal jatuh tempo.
21. LIABILITAS IMBALAN KERJA KARYAWAN 21. LIABILITIES FOR EMPLOYEE BENEFITS
Perusahaan mencatat liabilitas imbalan kerja dan The Company recorded the liabilities for employee
imbalan jangka panjang lainnya pada tanggal benefits and long-term benefits as of December 31,
31 Desember 2025 dan 2024 berdasarkan 2025 and 2024 based on the independent actuarial
perhitungan yang dilakukan oleh aktuaris calculation carried out by an independent actuary
independen Kantor Konsultan Aktuaria Enny Diah Kantor Konsultan Aktuaria Enny Diah Awal and
Awal dan Kantor Konsultan Aktuaria Nandi dengan Kantor Konsultan Aktuaria Nandi, whose report
laporannya masing-masing tanggal 29 Desember dated December 29, 2025 Number
2025 Nomor 25291/BRMF/AP/12/2025 dan 25291/BRMF/AP/12/2025 and December 30, 2024
30 Desember 2024 Nomor 24340/BRI- Number 24340/BRI-MI/AP/12/2024, respectively,
MI/AP/12/2024, menggunakan metode “Projected applied the “Projected Unit Credit” method which
Unit Credit” yang mempertimbangkan asumsi- considered the following assumptions:
asumsi berikut:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Tingkat diskonto 6,70% 7,10% Discount rate
Kenaikan gaji tahunan 7,00% 7,00% Annual salary increase
Tingkat mortalitas TMI IV 2019 TMI IV 2019 Mortality rates
Umur pensiun 56 56 Retirement age
Tingkat cacat 5% dari TMI IV 2019 5% dari TMI IV 2019 Disability rates
Tingkat pengunduran diri Resignation rates
hingga usia 30 tahun Up to 30 years old
dan berkurang hingga and decrease linearly
0,00% pada usia 55 tahun 6,00% 6,00% up to 0.00% at 55 years old
*TMI = Tabel Mortalita Indonesia *TMI = Indonesia Mortality Table
86
Page 564
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
21. LIABILITAS IMBALAN KERJA KARYAWAN 21. LIABILITIES FOR EMPLOYEE BENEFITS
(lanjutan) (continued)
Perusahaan mengakui liabilitas imbalan kerja The Company accrued the liabilities for employee
karyawan pada tanggal 31 Desember 2025 dan benefits as of December 31, 2025 and 2024
2024 adalah masing-masing sebesar Rp43.363.414 amounting to Rp43,363,414 and Rp 35,730,992,
dan Rp 35.730.992. respectively.
Mutasi nilai kini liabilitas imbalan pasti adalah The movements in the present value of benefit
sebagai berikut: liability are as follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal 35.730.992 30.324.483 Beginning balance
Biaya jasa kini 6.172.903 6.177.619 Current service cost
Biaya jasa lalu 1.241.966 (936.384) Past service cost
Biaya bunga 2.468.245 2.047.070 Interest cost
Kerugian (keuntungan) aktuaria (447.275) (691.725) Actuarial loss (gain)
Manfaat yang dibayarkan (1.803.417) (1.190.071) Benefits paid
Saldo akhir 43.363.414 35.730.992 Ending balance
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, cumulative gain
akumulasi keuntungan aktuaria setelah pajak on actuarial-net of tax amounting to Rp3,874,050
masing-masing sebesar Rp3.874.050 dan and Rp3,525,176 respectively, are recognized in
Rp3.525.176 dicatat pada pengukuran kembali remeasurement of liabilities for employee benefits -
liabilitas imbalan kerja - neto setelah pajak pada net of tax in equity.
ekuitas.
Mutasi liabilitas imbalan kerja karyawan adalah The movements in the liabilities for employee
sebagai berikut: benefits are as follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Saldo awal 35.730.992 30.324.483 Beginning balance
Beban imbalan kerja karyawan Employee benefits expense
selama tahun berjalan 9.883.114 7.288.305 during the year
Jumlah yang diakui di penghasilan Total amount recognized in other
komprehensif lainnya (447.275) (691.725) comprehensive income
Pembayaran imbalan kerja
selama tahun berjalan (1.803.417) (1.190.071) Payment of benefits during the year
Saldo akhir 43.363.414 35.730.992 Ending balance
87
Page 565
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
21. LIABILITAS IMBALAN KERJA KARYAWAN 21. LIABILITIES FOR EMPLOYEE BENEFITS
(lanjutan) (continued)
Beban imbalan kerja karyawan yang diakui di Employee benefits expense recognized in the
laporan laba rugi tahun 31 Desember 2025 dan statement of profit and loss in December 31, 2025
2024 adalah sebagai berikut: and 2024 are as follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Biaya jasa kini 6.172.903 6.177.619 Current service cost
Biaya jasa lalu 1.241.966 (936.384) Past service cost
Biaya bunga 2.468.245 2.047.070 Interest cost
Beban pada tahun berjalan 9.883.114 7.288.305 Expense for the year
Perubahan satu poin persentase asumsi tingkat One percentage point change in the assumed
diskonto akan memiliki dampak terhadap liabilitas discount rate would have the following effects on the
imbalan kerja karyawan sebagai berikut: liabilities for employee benefits as follows:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Kenaikan (2.424.987) (2.109.776) Increase
Penurunan 2.780.510 2.372.422 Decrease
Perubahan satu poin persentase asumsi tingkat gaji A one percentage point change in the assumed
akan memiliki dampak terhadap liabilitas imbalan salary rate would have the following effects on the
kerja sebagai berikut: employee benefits liabilities as follow:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Kenaikan 2.739.704 2.351.080 Increase
Penurunan (2.435.449) (2.130.029) Decrease
Analisa profil jatuh tempo nilai kini liabilitas imbalan The maturity profile analysis of the present value of
kerja karyawan pada tanggal 31 Desember 2025 liabilities for employee benefits as of December 31,
dan 2024: 2025 and 2024:
Tahun yang berakhir pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Kurang dari 2 tahun 3.826.646 3.145.576 Under 2 years
Antara 2 - 5 tahun 10.942.107 9.593.650 Between 2 - 5 years
Lebih dari 5 tahun 289.356.571 296.957.387 More than 5 years
Total 304.125.324 309.696.613 Total
Durasi rata-rata tertimbang dari imbalan kerja The weighted average duration of employee service
karyawan pada tanggal 31 Desember 2025 dan entitlements as of December 31, 2025 and 2024, are
2024 masing-masing adalah 15,33 dan 15,94 tahun. 15.33 and 15.94 years, respectively.
88
Page 566
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
22. ASET & LIABILITAS DERIVATIF 22. DERIVATIVE ASSETS & LIABILITIES
31 Desember/December 31, 2025
Jumlah nosional Nilai wajar/Fair values
mata uang asing
(jumlah penuh)/ Piutang Utang
Notional amount in derivatif/ derivatif/
foreign currency Derivative Derivative
Instrumen (full amount) receivables liabilities Instruments
Terkait nilai tukar dan suku bunga Exchange and interest rate related
Swap mata uang asing dan Cross currency swaps and
suku bunga interest rate
PT Bank CTBC Indonesia ASD1.250.000 1.804.135 - PT Bank CTBC Indonesia
PT Bank Danamon Indonesia Tbk ASD16.104.527 2.296.621 - PT Bank Danamon Indonesia Tbk
PT Bank Danamon Indonesia Tbk ASD2.437.397 473.252 - PT Bank Danamon Indonesia Tbk
PT Bank Danamon Indonesia Tbk ASD533.163 535.068 - PT Bank Danamon Indonesia Tbk
PT Bank Danamon Indonesia Tbk ASD2.553.105 305.723 - PT Bank Danamon Indonesia Tbk
PT Bank Danamon Indonesia Tbk ASD1.722.915 - 51.669 PT Bank Danamon Indonesia Tbk
Total 5.414.799 51.669 Total
31 Desember/December 31, 2024
Jumlah nosional Nilai wajar/Fair values
mata uang asing
(jumlah penuh)/ Piutang Utang
Notional amount in derivatif/ derivatif/
foreign currency Derivative Derivative
Instrumen (full amount) receivables liabilities Instruments
Terkait nilai tukar dan suku bunga Exchange and interest rate related
Swap mata uang asing dan Cross currency swaps and
suku bunga interest rate
PT Bank CTBC Indonesia ASD6.250.000 5.656.896 - PT Bank CTBC Indonesia
PT Bank Danamon Indonesia Tbk ASD1.673.360 1.896.576 - PT Bank Danamon Indonesia Tbk
PT Bank Danamon Indonesia Tbk ASD7.573.367 1.836.801 - PT Bank Danamon Indonesia Tbk
PT Bank Danamon Indonesia Tbk ASD3.732.139 1.575.649 - PT Bank Danamon Indonesia Tbk
PT Bank Danamon Indonesia Tbk ASD1.178.451 1.439.100 - PT Bank Danamon Indonesia Tbk
PT Bank Danamon Indonesia Tbk ASD9.398.496 1.141.318 - PT Bank Danamon Indonesia Tbk
Total 13.546.340 - Total
Perusahaan menghadapi risiko pasar, terutama The Company is exposed to market risks, primarily
karena perubahan kurs mata uang asing dan due to changes in foreign currency exchange and
tingkat bunga mengambang, dan menggunakan floating interest rates and uses derivative
instrumen derivatif untuk lindung nilai atas risiko instruments to hedge these risks as part of its risk
tersebut sebagai bagian dari manajemen risiko. management activities. The Company does not
Perusahaan tidak memiliki atau menerbitkan hold or issue derivative instruments for trading
instrumen derivatif untuk tujuan diperdagangkan. purposes.
Per tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Company
Perusahaan mengakui kerugian atas instrumen recognized loss from derivative instrument
derivatif masing-masing sebesar Rp2.897.366 dan amounting to Rp2,897,366 and Rp1,773,131,
Rp1.773.131, yang dicatat di laporan laba rugi dan respectively, which was recorded in the statement
penghasilan komprehensif lain. of profit or loss and other comprehensive income.
89
Page 567
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
22. ASET & LIABILITAS DERIVATIF (lanjutan) 22. DERIVATIVE ASSETS & LIABILITIES (continued)
Perubahan atas nilai wajar dari kontrak forward, Changes in the fair value of the forward, foreign
foreign exchange swap, dan cross currency swap exchange swap, and cross currency swap contracts
yang ditetapkan sebagai instrumen lindung nilai, designated as hedging instruments that effectively
yang secara efektif menghapus variabilitas arus offset the variability of cash flows associated with
kas dari pinjaman terkait, dicatat di ekuitas. Nilai ini the borrowings are recorded in equity. The
kemudian diakui dalam laporan laba rugi dan subsequent mark-to-market changes in amounts
penghasilan komprehensif lain sebagai are recognised in statement profit or loss and other
penyesuaian atas laba atau rugi selisih kurs dan comprehensive income as adjustments of the
beban bunga pinjaman terkait yang dilindungi nilai exchange rate differences and interest payments
pada periode yang sama dimana selisih kurs dan related to the hedged borrowings in the same period
beban bunga tersebut di akui pada laba rugi. in which the related exchange rate differences and
interest affects profit or loss.
Selisih nilai wajar instrumen derivatif yang ditujukan The fair value difference of derivative instruments
sebagai lindung nilai arus kas dan kerugian selisih designated as cash flow hedges and loss on foreign
kurs atas utang bank dalam mata uang asing neto exchange of bank loan denominated in foreign
dicatat pada penghasilan komprehensif lain pada currency net was reported as other comprehensive
ekuitas masing-masing sebesar Rp2.425.089 pada income in equity amounting to Rp2,425,089 in
31 Desember 2025 dan Rp708.244 pada December 31, 2025 and Rp708,244 in
31 Desember 2024. December 31, 2024 respectively.
PT Bank CTBC Indonesia PT Bank CTBC Indonesia
Perusahaan mengadakan perjanjian cross currency The Company entered into cross currency swap
swap dengan PT Bank CTBC Indonesia, untuk contracts with PT Bank CTBC Indonesia to hedge
tujuan lindung nilai atas risiko fluktuasi arus kas the risk of fluctuations in cash flows from exchange
yang di timbulkan oleh kurs mata uang dari tingkat rates and interest rates on its borrowing and the risk
suku bunga atas pinjaman yang di terima dan risiko of floating interest rate on credit facility as follows:
tingkat suku bunga mengambang atas fasilitas kredit
dengan rincian sebagai berikut:
Jenis kontrak/ Mulai/ Akhir/ Nilai kontrak (nilai penuh)/
No. Contract type Start End Contract value (full amount)
1 Cross currency swap 21 Februari 2023/ 13 Februari 2026/ ASD15.000.000
February 21, 2023 February 13, 2026
PT Bank Danamon Indonesia Tbk PT Bank Danamon Indonesia Tbk
Perusahaan mengadakan perjanjian cross currency The Company entered into cross currency swap
swap dengan PT Bank Danamon Indonesia Tbk, contracts with PT Bank Danamon Indonesia Tbk to
untuk tujuan lindung nilai atas risiko fluktuasi arus hedge the risk of fluctuations in cash flows from
kas yang di timbulkan oleh kurs mata uang dari exchange rates and interest rates on its borrowing
tingkat suku bunga atas pinjaman yang di terima and the risk of floating interest rate on credit facility
dan risiko tingkat suku bunga mengambang atas as follows:
fasilitas kredit dengan rincian sebagai berikut:
Jenis kontrak/ Mulai/ Akhir/ Nilai kontrak (nilai penuh)/
No. Contract type Start End Contract value (full amount)
1 Cross currency swap 15 Juni 2023/ 15 Juni 2025/ *) ASD 4.713.805
June 15, 2023 June 15, 2025
2 Cross currency swap 22 Juni 2023/ 20 Juni 2025/ *) ASD 6.693.441
June 22, 2023 June 20, 2025
90
Page 568
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
22. ASET & LIABILITAS DERIVATIF (lanjutan) 22. DERIVATIVE ASSETS & LIABILITIES (continued)
PT Bank Danamon Indonesia Tbk (lanjutan) PT Bank Danamon Indonesia Tbk (continued)
Perusahaan mengadakan perjanjian cross currency The Company entered into cross currency swap
swap dengan PT Bank Danamon Indonesia Tbk, contracts with PT Bank Danamon Indonesia Tbk to
untuk tujuan lindung nilai atas risiko fluktuasi arus hedge the risk of fluctuations in cash flows from
kas yang di timbulkan oleh kurs mata uang dari exchange rates and interest rates on its borrowing
tingkat suku bunga atas pinjaman yang di terima and the risk of floating interest rate on credit facility
dan risiko tingkat suku bunga mengambang atas as follows: (continued)
fasilitas kredit dengan rincian sebagai berikut:
(lanjutan)
Jenis kontrak/ Mulai/ Akhir/ Nilai kontrak (nilai penuh)/
No. Contract type Start End Contract value (full amount)
3 Cross currency swap 27 Oktober 2023/ 26 Januari 2024/ *) ASD 6.305.170
October 27, 2023 January 26, 2024
4 Cross currency swap 16 November 2023/ 16 Februari 2024/ *) ASD 6.369.427
November 16, 2023 February 16, 2024
5 Cross currency swap 16 November 2023/ 16 Februari 2024/ *) ASD 6.369.427
November 16, 2023 February 16, 2024
6 Cross currency swap 21 Februari 2024/ 20 Februari 2026/ ASD 6.397.953
February 21, 2024 February 21, 2026
7 Cross currency swap 8 November 2024/ 9 Desember 2024/ *) ASD 9.535.919
November 8, 2024 December 9, 2024
8 Cross currency swap 9 Desember 2024/ 9 Januari 2025/ *) ASD 9.398.496
December 9, 2024 January 9, 2025
9 Cross currency swap 11 Desember 2024/ 13 Januari 2025/ *) ASD 7.573.367
December 11, 2024 January 13, 2025
10 Cross currency swap 14 Mei 2025/ 14 Mei 2027/ ASD 2.432.350
May 14, 2025 May 14, 2027
11 Cross currency swap 15 Juli 2025/ 15 Juli 2027/ ASD 3.078.818
July 15, 2025 July 15, 2027
12 Cross currency swap 15 Agustus 2025/ 13 Agustus 2027/ ASD 3.063.725
August 15, 2025 August 13, 2027
13 Cross currency swap 16 September 2025/ 16 Maret 2026/ ASD 16.104.527
September 16, 2025 March 16, 2026
*) Perjanjian ini telah berakhir pada tahun 2024 dan 2025 *) This agreement has been expired in 2024 and 2025
91
Page 569
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
22. ASET & LIABILITAS DERIVATIF (lanjutan) 22. DERIVATIVE ASSETS & LIABILITIES (continued)
PT Bank SMBC Indonesia Tbk PT Bank SMBC Indonesia Tbk
Perusahaan mengadakan perjanjian cross currency The Company entered into cross currency swap
swap dengan PT Bank SMBC Indonesia Tbk, untuk contracts with PT Bank SMBC Indonesia Tbk to
tujuan lindung nilai atas risiko fluktuasi arus kas hedge the risk of fluctuations in cash flows from
yang di timbulkan oleh kurs mata uang dari tingkat exchange rates and interest rates on its borrowing
suku bunga atas pinjaman yang di terima dan risiko and the risk of floating interest rate on credit facility
tingkat suku bunga mengambang atas fasilitas as follows:
kredit dengan rincian sebagai berikut:
Jenis kontrak/ Mulai/ Akhir/ Nilai kontrak (nilai penuh)/
No. Contract type Start End Contract value (full amount)
1 Cross currency swap 28 Agustus 2025/ 29 September 2025/ *) ASD 6.134.969
August 28, 2025 September 29, 2025
2 Cross currency swap 10 September 2025/ 10 Oktober 2025/ *) ASD 3.040.438
September 10, 2025 October 10, 2025
3 Cross currency swap 26 September 2025/ 24 Desember 2025/ *) ASD 5.973.716
September 26, 2025 December 24, 2025
*) Perjanjian ini telah berakhir pada tahun 2025 *) This agreement has been expired in 2025
23. MODAL SAHAM 23. CAPITAL STOCK
Rincian pemegang saham Perusahaan pada The details of the Company’s stockholders as of
tanggal 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024 are as follows:
sebagai berikut:
Total saham Total modal
ditempatkan Persentase saham ditempatkan
(nilai penuh)/ kepemilikan/ dan disetor penuh/
Number of Percentage of Capital stock
shares issued ownership issued and
Pemegang Saham (full amount) (%) fully paid Shareholders
PT Bank Rakyat Indonesia 449.450 99,88 449.450.000 PT Bank Rakyat Indonesia
(Persero) Tbk (Persero) Tbk
Yayasan Kesejahteraan Pekerja Yayasan Kesejahteraan Pekerja
Bank Rakyat Indonesia 550 0,12 550.000 Bank Rakyat Indonesia
Total 450.000 100,00 450.000.000 Total
24. SALDO LABA YANG TELAH DITENTUKAN 24. APPROPRIATION OF RETAINED EARNINGS
PENGGUNAANNYA
Berdasarkan Akta Berita Acara Rapat Umum Based on Deed of Minutes of Annual General
Pemegang Saham (RUPS) Tahunan No. 18 tanggal Meeting of Shareholders (AGMS) No. 01, held on
20 Maret 2024 yang dibuat di hadapan Arry March 20, 2024, which was notarized by Arry
Supratno, S.H., Notaris di Kota Administrasi Jakarta Supratno, S.H., Notary in Central Jakarta,
Pusat, para pemegang saham menyetujui the shareholders approved additional appropriation
penambahan cadangan umum dari laba bersih of retained earnings for general reserve amounting
Perusahaan sebesar Rp22.518.251 untuk tahun to Rp22,518,251 for the year ended December 31,
buku yang berakhir pada tanggal 31 Desember 2023.
2023.
92
Page 570
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
24. SALDO LABA YANG TELAH DITENTUKAN 24. APPROPRIATION OF RETAINED EARNINGS
PENGGUNAANNYA (lanjutan) (continued)
Perusahaan dipersyaratkan oleh Undang-Undang The Company is also required by the Limited
Perseroan No. 40 Tahun 2007 untuk menyisihkan Liability Company Law No. 40 Year 2007 to
dan mempertahankan suatu dana cadangan yang contribute and maintain a non-distributable reserve
tidak boleh didistribusikan sampai cadangan fund until the reserves reach at least 20% of the
mencapai paling sedikit 20% dari modal saham issued and fully paid share capital. There is no set
diterbitkan dan dibayar penuh. Undang-undang period of time over which this amount should be
tersebut tidak mengatur jangka waktu untuk accumulated. The balance of the general reserve
mencapai cadangan wajib minimum tersebut. as of December 31, 2025 and 2024 is
Perusahaan telah memenuhi persyaratan Undang- Rp112,518,251.
undang ini. Saldo cadangan wajib pada tanggal
31 Desember 2025 dan 2024 adalah
Rp112.518.251.
25. PENDAPATAN PEMBIAYAAN INVESTASI 25. INVESTMENT FINANCING INCOME
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Rupiah Rupiah
Pihak ketiga 172.689.964 169.978.524 Third parties
Pihak berelasi (Catatan 36) 3.135.998 4.349.946 Related parties (Note 36)
Dolar Amerika Serikat United States Dollar
Pihak ketiga 91.032 854.165 Third parties
Total 175.916.994 175.182.635 Total
26. PENDAPATAN MODAL KERJA 26. WORKING CAPITAL INCOME
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Rupiah Rupiah
Pihak ketiga 13.301.001 12.568.779 Third parties
27. PENDAPATAN MULTIGUNA 27. MULTIPURPOSE FINANCING INCOME
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Rupiah Rupiah
Pihak ketiga 561.268.027 759.896.262 Third parties
Pihak berelasi (Catatan 36) 2.420.104 2.057.006 Related parties (Note 36)
Dikurangi hak bank-bank Less amounts of the banks’ rights
sehubungan dengan transaksi on such income relating to the
kerjasama pembiayaan transaction of joint financing
bersama (Catatan 39) (17.115.709) (4.183.511) cooperation (Note 39)
Total 546.572.422 757.769.757 Total
93
Page 571
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
28. PENDAPATAN SEWA OPERASI 28. OPERATING LEASE INCOME
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Rupiah Rupiah
Pihak berelasi (Catatan 36) 361.877.393 12.401.371 Related parties (Note 36)
Pihak ketiga 13.870.869 347.104.177 Third parties
Total 375.748.262 359.505.548 Total
29. PENDAPATAN BUNGA 29. INTEREST INCOME
Akun ini merupakan pendapatan yang diperoleh dari This account represents income earned from
bunga atas penempatan giro, deposito berjangka interest of placement funds in current accounts, time
dan bunga atas piutang karyawan. deposit and interest from employee receivables.
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Pihak berelasi (Catatan 36) 10.900.600 7.675.560 Related parties (Note 36)
Pihak ketiga 109.098 194.140 Third parties
11.009.698 7.869.700
30. LAIN-LAIN 30. OTHERS
a. Pendapatan a. Income
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Pemulihan hapus buku 26.214.160 26.382.242 Write off recovery
Penalti 16.356.049 17.873.225 Penalty
Denda 13.696.435 11.607.554 Late charges
Pendapatan administrasi Administration income
sewa operasi 3.446.981 1.544.870 operating lease
Keuntungan atas penjualan Gain on sale of fixed
aset tetap 930.832 795.774 assets
Komisi asuransi 45.906 34.530 Insurance commissions
Lain-lain 1.887.478 3.779.884 Others
Total pendapatan lain-lain 62.577.841 62.018.079 Total other income
94
Page 572
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
30. LAIN-LAIN (lanjutan) 30. OTHERS (continued)
b. Beban b. Expenses
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Keanggotaan dan langganan 5.928.696 9.141.969 Membership and subscription
Biaya bank 1.926.790 1.456.588 Bank charges
Kerugian atas penjualan aset tetap 438.376 - Loss on sale of fixed assets
Donasi 383.088 391.352 Donation
Lain-lain 4.116.824 5.353.165 Others
Total 12.793.774 16.343.074 Total
31. BEBAN GAJI DAN TUNJANGAN 31. SALARIES AND BENEFITS EXPENSES
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Gaji 73.353.298 85.903.140 Salary
Bonus 43.230.259 48.256.767 Bonus
Tunjangan rutin 21.652.451 22.840.324 Regular allowance
Tenaga kerja alih daya 15.552.757 17.893.700 Outsourcing
Tunjangan kesehatan 15.189.425 12.300.541 Medical benefits
Tunjangan pensiun 9.883.114 7.288.305 Allowance retirement
Tunjangan ketenagakerjaan 7.202.980 10.057.778 Labor allowances
Tunjangan pajak 5.066.026 3.797.321 Tax allowances
Pelatihan 2.313.392 1.844.596 Training
Beban kesejahteraan 2.053.442 2.626.964 Welfare
Lembur 1.786.456 2.231.741 Overtime
Tunjangan lainnya 1.678.022 2.426.398 Other allowances
Total 198.961.622 217.467.575 Total
32. BEBAN PENDANAAN 32. FINANCING COSTS
Akun ini terdiri dari bunga pinjaman, biaya jaminan This account consists of interest on borrowings,
biaya provisi, dan kerugian atas instrumen derivatif - guarantee fee, provision fees and loss from
neto dengan rincian sebagai berikut: derivative instruments - net are as follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Pihak ketiga 212.162.585 290.908.119 Third parties
Pihak berelasi (Catatan 36) 123.046.281 185.250.661 Related parties (Note 36)
Total 335.208.866 476.158.780 Total
95
Page 573
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
33. BEBAN HUNIAN 33. OCCUPANCY EXPENSES
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Sewa kantor 2.293.807 2.290.734 Offices rental
Sewa apartemen 1.385.548 1.482.459 Apartments rental
Perbaikan dan pemeliharaan 465.689 332.499 Repairs and maintenance
Lain-lain 87.412 68.316 Others
Total 4.232.456 4.174.008 Total
34. BEBAN UMUM DAN ADMINISTRASI 34. GENERAL AND ADMINISTRATIVE EXPENSES
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Perawatan 48.680.570 40.538.346 Maintenance
Beban tenaga ahli 16.529.099 8.667.556 Professional fees
Percetakan, alat tulis dan Printing, stationery
perlengkapan kantor 15.983.544 14.958.015 and office supplies
Transportasi 7.422.911 9.464.323 Transportation
Komunikasi 6.041.270 7.839.781 Communication
Promosi 5.584.382 3.841.028 Promotion
Sewa kendaraan 1.106.492 2.340.590 Vehicle rent
Lain-lain Others
Pihak ketiga 1.891.397 2.786.152 Third parties
Pihak berelasi (Catatan 36) 631.511 488.907 Related party (Note 36)
Total 103.871.176 90.924.698 Total
35. PENYISIHAN KERUGIAN PENURUNAN NILAI 35. PROVISION FOR IMPAIRMENT LOSSES
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Penyisihan kerugian Provision for
penurunan nilai atas: impairment losses on:
Piutang pembiayaan Investment financing
investasi (Catatan 5) 40.818.452 (3.201.203) receivables (Note 5)
Piutang pembiayaan Working capital
modal kerja (Catatan 6) 1.397.552 (240.216) receivables (Note 6)
Piutang pembiayaan Multipurpose financing
multiguna (Catatan 7) 99.926.708 127.350.356 receivables (Note 7)
Aset yang dialihkan
untuk dijual (Catatan 14) (2.327.671) 2.819.205 Repossessed asset (Note 14)
Piutang sewa operasi (Catatan 8) (925.137) (14.029) Operating lease receivables (Note 8)
Kerugian penjualan aset Loss on selling multipurpose
pembiayaan multiguna 21.586.013 53.289.235 financing asset
Total penyisihan Total provision
kerugian penurunan nilai 160.475.917 180.003.348 for impairment losses
96
Page 574
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. SALDO DAN TRANSAKSI DENGAN PIHAK- 36. BALANCES AND TRANSACTIONS WITH
PIHAK BERELASI RELATED PARTIES
Dalam kegiatan usaha normal, Perusahaan In the normal course of business, the Company is
melakukan transaksi usaha dengan pihak-pihak engaged in transactions with related parties. The
berelasi. Pihak-pihak berelasi dan sifat hubungan related parties and nature of relationship are as
adalah sebagai berikut: follows:
Pihak-pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
PT Bank Rakyat Indonesia Entitas induk/ - Kas di bank/Cash in bank
(Persero) Tbk Parent company - Piutang sewa operasi/Operating lease
receivable
- Piutang lain-lain program kepemilikan
motor/Other receivable motorcycle ownership
program
- Pinjaman yang diterima/Borrowings
- Utang obligasi/Bonds Payable
- Beban yang masih harus dibayar/Accrued
expenses
- Pendapatan bunga/Interest income
- Beban pendanaan/Financing costs
- Pendapatan sewa operasi/Operating lease
income
- Liabilitas sewa/Lease liabilities
PT Bank Raya Indonesia Tbk Entitas sepengendali/ - Kas di bank/Cash in bank
Under common control entity - Piutang pembiayaan multiguna/Multipurpose
financing receivables
- Pendapatan bunga/Interest income
- Pinjaman yang diterima/Borrowings
- Beban yang masih harus dibayar/Accrued
expenses
- Beban pendanaan/ Financing cost
- Piutang pembiayaan multiguna/Multipurpose
financing receivables
PT. Bank Tabungan Negara Hubungan pengendalian melalui - Kas di bank/Cash in banks
(Persero) Tbk Pemerintah Pusat RI/ - Pendapatan bunga/Interest income
Control relationship through the Central - Pendapatan sewa operasi/ Operating lease
Government of the Republic of Indonesia income
PT Bank Mandiri (Persero) Hubungan pengendalian melalui - Kas di bank/Cash in bank
Tbk Pemerintah Pusat RI/ - Pinjaman yang diterima/Borrowings
Control relationship through the Central - Beban yang masih harus dibayar/Accrued
Government of the Republic of Indonesia expenses
- Pendapatan bunga/Interest income
- Beban pendanaan/Financing costs
PT BRI Asuransi Indonesia Entitas sepengendali/ - Piutang pembiayaan multiguna/Multipurpose
Under common control entity financing receivables
- Beban dibayar di muka dan uang
muka/Prepaid expenses and advances
- Utang obligasi/Bonds payable
- Pendapatan pembiayaan
multiguna/Multipurpose financing income
- Beban umum dan administrasi/General and
administrative expenses
97
Page 575
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. SALDO DAN TRANSAKSI DENGAN PIHAK- 36. BALANCES AND TRANSACTIONS WITH
PIHAK BERELASI (lanjutan) RELATED PARTIES (continued)
Dalam kegiatan usaha normal, Perusahaan In the normal course of business, the Company is
melakukan transaksi usaha dengan pihak-pihak engaged in transactions with related parties. The
berelasi. Pihak-pihak berelasi dan sifat hubungan related parties and nature of relationship are as
adalah sebagai berikut: (lanjutan) follows: (continued)
Pihak-pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
PT Asuransi BRI Life Entitas sepengendali/ - Piutang pembiayaan multiguna/ Multipurpose
Under common control entity financing receivables
- Piutang sewa operasi/Operating lease
receivable
- Beban dibayar di muka dan uang
muka/Prepaid expenses and advances
- Utang obligasi/Bonds payable
- Pendapatan pembiayaan
multiguna/Multipurpose financing income
- Pendapatan sewa operasi/Operating lease
income
Entitas sepengendali/ - Piutang pembiayaan multiguna/ Multipurpose
PT BRI Ventura Investama Under common control entity financing receivables
- Pendapatan pembiayaan
multiguna/Multipurpose financing income
PT Prima Armada Raya Hubungan pengendalian melalui Pemerintah - Piutang pembiayaan investasi/Investment
Pusat RI/ financing receivables
Control relationship through the Central - Pendapatan pembiayaan investasi/ Investment
Government of the Republic of Indonesia financing income
PT Bank Rakyat Indonesia Entitas sepengendali/ - Pendapatan sewa operasi/Operating lease
Danareksa Sekuritas Under common control entity income
PT Jaminan Kredit Indonesia Hubungan pengendalian melalui Pemerintah - Piutang sewa operasi/Operating lease
Pusat RI/ receivable
Control relationship through the Central - Pendapatan sewa operasi/Operating lease
Government of the Republic of Indonesia income
- Utang obligasi/Bonds payable
PT Peruri Properti Hubungan pengendalian melalui Pemerintah - Piutang sewa property/Operating lease
Pusat RI/ receivables
Control relationship through the Central - Pendapatan sewa operasi/Operating lease
Government of the Republic of Indonesia income
98
Page 576
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. SALDO DAN TRANSAKSI DENGAN PIHAK- 36. BALANCES AND TRANSACTIONS WITH
PIHAK BERELASI (lanjutan) RELATED PARTIES (continued)
Dalam kegiatan usaha normal, Perusahaan melakukan In the normal course of business, the Company is
transaksi usaha dengan pihak-pihak berelasi. Pihak- engaged in transactions with related parties. The
pihak berelasi dan sifat hubungan adalah sebagai related parties and nature of relationship are as follows:
berikut: (lanjutan) (continued)
Pihak-pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
PT Graha Sarana Duta Hubungan pengendalian melalui Pemerintah - Piutang sewa operasi/Operating lease receivable
Pusat RI/ - Pendapatan sewa operasi/Operating lease
Control relationship through the Central income
Government of the Republic of Indonesia
PT Telekomunikasi Selular Hubungan pengendalian melalui Pemerintah - Piutang sewa operasi/Operating lease receivable
Pusat RI/ - Pendapatan sewa operasi/Operating lease
Control relationship through the Central income
Government of the Republic of Indonesia
PT ASDP Indonesia Ferry Hubungan pengendalian melalui Pemerintah - Piutang sewa operasi/Operating lease receivable
(Persero) Pusat RI/ - Pendapatan sewa operasi/Operating lease
Control relationship through the Central income
Government of the Republic of Indonesia
PT Penjaminan Jamkrindo Hubungan pengendalian melalui Pemerintah - Piutang sewa operasi/Operating lease
Syariah Pusat RI/ receivable
Control relationship through the Central - Pendapatan sewa operasi/Operating lease
Government of the Republic of Indonesia income
PT Asuransi Kredit Indonesia Hubungan pengendalian melalui Pemerintah - Pendapatan sewa operasi/Operating lease
Pusat RI/ income
Control relationship through the Central - Piutang sewa operasi/ Operating lease
Government of the Republic of Indonesia receivable
- Utang Obligasi/ Bonds payable
PT Asuransi Tugu Pratama Hubungan pengendalian melalui Pemerintah - Utang obligasi/Bonds payable
Indonesia Tbk Pusat RI/
Control relationship through the Central
Government of the Republic of Indonesia
PT Bahana Pembinaan Usaha Hubungan pengendalian melalui Pemerintah - Piutang sewa operasi/Operating lease
Indonesia (Persero) Pusat RI/ receivable
Control relationship through the Central - Pendapatan sewa operasi/Operating lease
Government of the Republic of Indonesia income
PT Pelayaran Nasional Hubungan pengendalian melalui Pemerintah - Piutang sewa operasi/Operating lease
Indonesia (Persero) Pusat RI/ receivable
Control relationship through the Central - Pendapatan sewa operasi/Operating lease
Government of the Republic of Indonesia income
PT Sarana Multigriya Finansial Hubungan pengendalian melalui Pemerintah - Pinjaman yang diterima/Borrowings
(Persero) Pusat RI/ - Beban yang masih harus dibayar/Accrued
Control relationship through the Central expenses
Government of the Republic of Indonesia - Beban pendanaan/Financing costs
Perum Jasa Tirta I Hubungan pengendalian melalui Pemerintah - Piutang sewa operasi/Operating lease
Pusat RI/ receivable
Control relationship through the Central - Pendapatan sewa operasi/ Operating lease
Government of the Republic of Indonesia income
99
Page 577
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. SALDO DAN TRANSAKSI DENGAN PIHAK- 36. BALANCES AND TRANSACTIONS WITH
PIHAK BERELASI (lanjutan) RELATED PARTIES (continued)
Dalam kegiatan usaha normal, Perusahaan melakukan In the normal course of business, the Company is
transaksi usaha dengan pihak-pihak berelasi. Pihak- engaged in transactions with related parties. The
pihak berelasi dan sifat hubungan adalah sebagai related parties and nature of relationship are as
berikut: (lanjutan) follows: (continued)
Pihak-pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
PT Pertamina (Persero) Hubungan pengendalian melalui Pemerintah - Piutang sewa operasi/Operating lease
Pusat RI/ receivable
Control relationship through the Central - Pendapatan sewa operasi/Operating lease
Government of the Republic of Indonesia income
PT Pertamina Patra Niaga Hubungan pengendalian melalui Pemerintah - Piutang sewa operasi/Operating lease
Pusat RI/ receivable
Control relationship through the Central - Pendapatan sewa operasi/Operating lease
Government of the Republic of Indonesia income
PT Telkomsel Ekosistem Digital Hubungan pengendalian melalui Pemerintah - Piutang sewa operasi/Operating lease
Pusat RI/ receivable
Control relationship through the Central - Pendapatan sewa operasi/Operating lease
Government of the Republic of Indonesia income
PT Kimia Farma Tbk. Hubungan pengendalian melalui Pemerintah - Piutang sewa operasi/Operating lease
Pusat RI/ receivable
Control relationship through the Central - Pendapatan sewa operasi/Operating lease
Government of the Republic of Indonesia income
PT Pindad (Persero) Hubungan pengendalian melalui Pemerintah - Utang obligasi/ Bonds payable
Pusat RI/
Control relationship through the Central
Government of the Republic of Indonesia
PT BRI Manajemen Investasi Entitas sepengendali/ - Piutang pembiayaan investasi/Investment
Under common control entity financing receivables
- Pendapatan sewa operasi/Operating lease
income
PT Pelita Indonesia Djaya Hubungan pengendalian melalui Pemerintah - Piutang pembiayaan investasi/Investment
Pusat RI/ financing receivables
Control relationship through the Central - Pendapatan pembiayaan investasi/
Government of the Republic of Indonesia Investment financing income
PT Kilang Pertamina Hubungan pengendalian melalui Pemerintah - Piutang sewa operasi/Operating lease
Internasional Pusat RI/ receivable
Control relationship through the Central - Pendapatan sewa operasi/Operating lease
Government of the Republic of Indonesia income
PT Taspen (Persero) Hubungan pengendalian melalui Pemerintah - Piutang sewa operasi/Operating lease
Pusat RI/ receivable
Control relationship through the Central - Pendapatan sewa operasi/Operating lease
Government of the Republic of Indonesia income
PT Asabri (Persero) Hubungan pengendalian melalui Pemerintah - Piutang sewa operasi/Operating lease
Pusat RI/ receivable
Control relationship through the Central Pendapatan sewa operasi/Operating lease
Government of the Republic of Indonesia income
100
Page 578
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. SALDO DAN TRANSAKSI DENGAN PIHAK- 36. BALANCES AND TRANSACTIONS WITH
PIHAK BERELASI (lanjutan) RELATED PARTIES (continued)
Rincian saldo dan transaksi signifikan dengan Details of significant balances and transactions with
pihak-pihak berelasi adalah sebagai berikut: related parties are as follows:
a. Kas di bank a. Cash in banks
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Bank Cash in Banks
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 51.229.994 37.974.879 (Persero) Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 780.653 16.462 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 580.883 7.750 PT Bank Mandiri (Persero) Tbk
PT Bank Raya Indonesia Tbk 47.179 186.591.180 PT Bank Raya Indonesia Tbk
Total 52.638.709 224.590.271 Total
Persentase terhadap total aset 0,97% 2,93% Percentage to total assets
b. Piutang pembiayaan investasi - neto b. Investment financing receivables - net
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
PT Prima Armada Raya PT Prima Armada Raya
Piutang sewa pembiayaan - bruto 37.009.410 51.192.882 Finance lease receivables - gross
Nilai sisa yang dijamin 12.080.318 12.080.318 Guaranteed residual value
Pendapatan sewa
pembiayaan ditangguhkan (5.062.152) (9.000.317) Unearned finance lease income
Simpanan jaminan (12.080.318) (12.080.318) Security deposits
PT Pelita Indonesia Djaya PT Pelita Indonesia Djaya
Piutang sewa pembiayaan - bruto 358.644 794.892 Finance lease receivables - gross
Nilai sisa yang dijamin 833.332 833.332 Guaranteed residual value
Pendapatan sewa
pembiayaan ditangguhkan (19.817) (83.323) Unearned finance lease income
Simpanan jaminan (833.332) (833.332) Security deposits
Total 32.286.085 42.904.134 Total
Persentase terhadap total aset 0,60% 0,79% Percentage to total assets
101
Page 579
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. SALDO DAN TRANSAKSI DENGAN PIHAK- 36. BALANCES AND TRANSACTIONS WITH
PIHAK BERELASI (lanjutan) RELATED PARTIES (continued)
c. Piutang pembiayaan multiguna - neto c. Multipurpose financing receivables - net
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
PT Asuransi BRI Life PT Asuransi BRI Life
Piutang pembiayaan multiguna 13.382.219 14.817.056 Multipurpose financing receivables
Pendapatan pembiayaan
konsumen ditangguhkan (2.159.253) (2.591.242) Unearned consumer financing income
PT BRI Asuransi Indonesia PT BRI Asuransi Indonesia
Piutang pembiayaan multiguna 5.628.512 7.842.764 Multipurpose financing receivables
Pendapatan pembiayaan
konsumen ditangguhkan (908.952) (1.597.475) Unearned consumer financing income
PT BRI Ventura Investama PT BRI Ventura Investama
Piutang pembiayaan multiguna 252.162 588.378 Multipurpose financing receivables
Pendapatan pembiayaan
konsumen ditangguhkan (9.888) (50.378) Unearned consumer financing income
PT Bank Raya Indonesia Tbk PT Bank Raya Indonesia Tbk
Piutang pembiayaan multiguna 2.510.222 1.771.400 Multipurpose financing receivables
Pendapatan pembiayaan
konsumen ditangguhkan (227.603) (197.293) Unearned consumer financing income
Total 18.467.419 20.583.209 Total
Persentase terhadap total aset 0,34% 0,27% Percentage to total assets
d. Piutang sewa operasi d. Operating lease receivable
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
PT Telekomunikasi Selular 9.067.897 6.856.512 PT Telekomunikasi Selular
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 8.842.817 39.664.697 (Persero) Tbk
PT Pertamina (Persero) 2.726.653 1.511.582 PT Pertamina (Persero)
PT Kilang Pertamina Internasional 981.404 - PT Kilang Pertamina Internasional
PT Pertamina Patra Niaga 648.036 565.645 PT Pertamina Patra Niaga
PT ASDP Indonesia Ferry (Persero) 592.616 763.396 PT ASDP Indonesia Ferry (Persero)
PT Taspen (Persero) 384.372 - PT Taspen (Persero)
PT Asabri (Persero) 328.470 - PT Asabri (Persero)
PT Telkomsel Ekosistem Digital 185.418 196.903 PT Telkomsel Ekosistem Digital
PT Kimia Farma Tbk 82.810 43.610 PT Kimia Farma Tbk
PT Graha Sarana Duta - 3.112.412 PT Graha Sarana Duta
PT Asuransi Kredit Indonesia - 647.494 PT Asuransi Kredit Indonesia
PT Asuransi BRI Life - 475.821 PT Asuransi BRI Life
PT Bahana Pembinaan Usaha PT Bahana Pembinaan Usaha
Indonesia (Persero) - 289.726 Indonesia (Persero)
PT Pelayaran Nasional PT Pelayaran Nasional
Indonesia (Persero) - 240.281 Indonesia (Persero)
PT Jaminan Kredit Indonesia - 142.074 PT Jaminan Kredit Indonesia
BRI Manajemen Investasi - 59.685 BRI Manajemen Investasi
PT Penjaminan Jamkrindo Syariah - 20.337 PT Penjaminan Jamkrindo Syariah
PT Peruri Properti - 12.275 PT Peruri Properti
Perum Jasa Tirta I - 3.265 Perum Jasa Tirta I
Total 23.840.493 54.605.715 Total
Persentase terhadap total aset 0,44% 0,71% Percentage to total assets
102
Page 580
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. SALDO DAN TRANSAKSI DENGAN PIHAK- 36. BALANCES AND TRANSACTIONS WITH
PIHAK BERELASI (lanjutan) RELATED PARTIES (continued)
Rincian saldo dan transaksi signifikan dengan Details of significant balances and transactions with
pihak-pihak berelasi adalah sebagai berikut: related parties are as follows: (continued)
(lanjutan)
e. Piutang lain-lain – program kepemilikan motor e. Other receivables – motorcycle ownership
program
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 2.194.809 2.626.925 (Persero) Tbk
Total 2.194.809 2.626.925 Total
Persentase terhadap total aset 0,04% 0,03% Percentage to total assets
f. Beban dibayar di muka dan uang muka f. Prepaid expenses and advances
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
PT BRI Asuransi Indonesia 31.352.628 40.871.400 PT BRI Asuransi Indonesia
PT Asuransi BRI Life 7.793.491 8.249.444 PT Asuransi BRI Life
Total 39.146.119 49.120.844 Total
Persentase terhadap total aset 0,72% 0,64% Percentage to total assets
g. Pinjaman yang diterima g. Borrowings
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 728.282.932 1.853.725.773 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 212.412.356 524.290.623 PT Bank Mandiri (Persero) Tbk
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) 73.027.778 60.694.444 Finansial (Persero)
PT Bank Raya Indonesia Tbk - 60.000.000 PT Bank Raya Indonesia Tbk
Total 1.013.723.066 2.498.710.840 Total
Persentase terhadap total liabilitas 25,96% 39,95% Percentage to total liabilities
103
Page 581
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. SALDO DAN TRANSAKSI DENGAN PIHAK- 36. BALANCES AND TRANSACTIONS WITH
PIHAK BERELASI (lanjutan) RELATED PARTIES (continued)
Rincian saldo dan transaksi signifikan dengan Details of significant balances and transactions with
pihak-pihak berelasi adalah sebagai berikut: related parties are as follows: (continued)
(lanjutan)
h. Utang obligasi h. Bonds payable
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 100.000.000 50.000.000 (Persero) Tbk
PT Asuransi BRI Life 11.000.000 83.500.000 PT Asuransi BRI Life
PT Jaminan Kredit Indonesia 10.000.000 10.000.000 PT Jaminan Kredit Indonesia
PT Asuransi Kredit Indonesia 10.000.000 10.000.000 PT Asuransi Kredit Indonesia
PT BRI Asuransi Indonesia - 20.000.000 PT BRI Asuransi Indonesia
PT Asuransi Tugu Pratama PT Asuransi Tugu Pratama
Indonesia Tbk - 10.000.000 Indonesia Tbk
PT Pindad (Persero) - 2.000.000 PT Pindad (Persero)
Total 131.000.000 185.500.000 Total
Persentase terhadap total liabilitas 3,35% 2,96% Percentage to total liabilities
i. Beban yang masih harus dibayar i. Accrued expenses
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 1.522.676 3.520.440 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 230.345 1.027.500 PT Bank Mandiri (Persero) Tbk
PT Sarana Multigriya Finansial 200.723 119.018 PT Sarana Multigriya Finansial
PT Bank Raya Indonesia Tbk - 46.667 PT Bank Raya Indonesia Tbk
Total 1.953.744 4.713.625 Total
Persentase terhadap total liabilitas 0,05% 0,08% Percentage to total liabilities
j. Pendapatan pembiayaan investasi j. Investment financing income
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
PT Prima Armada Raya 3.072.492 4.349.946 PT Prima Armada Raya
PT Pelita Indonesia Djaya 63.506 102.193 PT Pelita Indonesia Djaya
Total 3.135.998 4.452.139 Total
Persentase terhadap total
pendapatan 0,25% 0,31% Percentage to total income
104
Page 582
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. SALDO DAN TRANSAKSI DENGAN PIHAK- 36. BALANCES AND TRANSACTIONS WITH
PIHAK BERELASI (lanjutan) RELATED PARTIES (continued)
Rincian saldo dan transaksi signifikan dengan Details of significant balances and transactions with
pihak-pihak berelasi adalah sebagai berikut: related parties are as follows: (continued)
(lanjutan)
k. Pendapatan pembiayaan multiguna k. Multipurpose financing income
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
PT Asuransi BRI Life 1.577.971 1.437.380 PT Asuransi BRI Life
PT BRI Asuransi Indonesia 653.387 578.460 PT BRI Asuransi Indonesia
PT Bank Raya Indonesia 148.255 25.327 PT Bank Raya Indonesia
PT BRI Ventura Investama 40.491 15.839 PT BRI Ventura Investama
Total 2.420.104 2.057.006 Total
Persentase terhadap total
pendapatan 0,19% 0,15% Percentage to total income
l. Pendapatan bunga l. Interest income
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
PT Bank Raya Indonesia Tbk 8.223.209 4.111.469 PT Bank Raya Indonesia Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 2.601.611 3.384.913 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 61.899 169.763 PT Bank Mandiri (Persero) Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 13.881 9.415 (Persero) Tbk
Total 10.900.600 7.675.560 Total
Persentase terhadap total
pendapatan 0,88% 0,54% Percentage to total income
m. Beban pendanaan m. Financing costs
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 93.460.956 136.760.026 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 24.472.347 44.069.541 PT Bank Mandiri (Persero) Tbk
PT Sarana Multigriya Finansial 4.992.422 4.218.872 PT Sarana Multigriya Finansial
PT Bank Raya Indonesia Tbk 120.556 202.222 PT Bank Raya Indonesia Tbk
Total 123.046.281 185.250.661 Total
Persentase terhadap total beban 11,04% 14,52% Percentage to total expense
105
Page 583
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. SALDO DAN TRANSAKSI DENGAN PIHAK- 36. BALANCES AND TRANSACTIONS WITH
PIHAK BERELASI (lanjutan) RELATED PARTIES (continued)
Rincian saldo dan transaksi signifikan dengan Details of significant balances and transactions with
pihak-pihak berelasi adalah sebagai berikut: related parties are as follows: (continued)
(lanjutan)
n. Gaji dan tunjangan n. Salaries and benefits
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Direksi 6.526.542 7.421.352 Directors
Dewan komisaris 2.906.523 3.286.253 Board of Commissioners
Karyawan kunci 2.013.494 5.880.173 Key management
Total 11.446.559 16.587.778 Total
Persentase terhadap total beban 1,03% 1,30% Percentage to total expenses
o. Beban umum dan administrasi p. General and administrative expense
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
PT BRI Asuransi Indonesia 631.511 488.907 PT BRI Asuransi Indonesia
Total 631.511 488.907 Total
Persentase terhadap total beban 0,06% 0,04% Percentage to total expenses
p. Pendapatan sewa operasi p. Operating lease Income
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 159.582.780 172.698.388 Indonesia (Persero) Tbk
PT Telekomunikasi Selular 137.908.174 125.530.036 PT Telekomunikasi Selular
PT Pertamina (Persero) 15.036.009 1.738.915 PT Pertamina (Persero)
PT Jaminan Kredit Indonesia 13.052.686 11.893.675 PT Jaminan Kredit Indonesia
PT ASDP Indonesia Ferry (Persero) 6.134.790 6.388.223 PT ASDP Indonesia Ferry (Persero)
PT Asuransi BRI Life 5.101.847 5.162.974 PT Asuransi BRI Life
PT Pertamina Patra Niaga 4.532.947 571.226 PT Pertamina Patra Niaga
PT Kilang Pertamina Internasional 3.844.068 - PT Kilang Pertamina Internasional
PT Graha Sarana Duta 3.175.400 8.891.120 PT Graha Sarana Duta
PT Asuransi Kredit Indonesia 3.006.967 2.245.414 PT Asuransi Kredit Indonesia
PT Pelayaran Nasional PT Pelayaran Nasional
Indonesia (Persero) 2.942.220 2.942.220 Indonesia (Persero)
106
Page 584
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. SALDO DAN TRANSAKSI DENGAN PIHAK- 36. BALANCES AND TRANSACTIONS WITH
PIHAK BERELASI (lanjutan) RELATED PARTIES (continued)
Rincian saldo dan transaksi signifikan dengan Details of significant balances and transactions with
pihak-pihak berelasi adalah sebagai berikut: related parties are as follows: (continued)
(lanjutan)
p. Pendapatan sewa operasi (lanjutan) p. Operating lease Income (continued)
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
PT Telkomsel Ekosistem Digital 1.844.549 2.272.524 PT Telkomsel Ekosistem Digital
PT BRI Dana Sekuritas 1.374.464 1.480.991 PT BRI Dana Sekuritas
PT Penjaminan Jamkrindo Syariah PT Penjaminan Jamkrindo Syariah
Indonesia (Persero) 1.280.008 1.732.607 Indonesia (Persero)
PT Asabri (Persero) 1.262.910 - PT Asabri (Persero)
Perum Jasa Tirta I 768.600 768.600 Perum Jasa Tirta I
PT Kimia Farma Tbk 574.000 178.000 PT Kimia Farma Tbk
PT BRI Manajemen Investasi 200.000 66.667 PT BRI Manajemen Investasi
PT Taspen (Persero) 130.739 - PT Taspen (Persero)
PT Peruri Properti 101.351 146.835 PT Peruri Property
PT Bank Tabungan Negara 22.884 - PT Bank Tabungan Negara
PT Bahana Pembinaan Usaha - 2.395.762 PT Bahana Pembinaan Usaha
Total 361.877.393 347.104.176 Total
Persentase terhadap total
Pendapatan 29,37% 24,60% Percentage to total income
q. Liabilitas sewa q. Lease Liabilities
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 959.276 579.022 (Persero) Tbk
Total 959.276 579.022 Total
Persentase terhadap total liabilitas 0,02% 0,01% Percentage to total liabilities
r. Transaksi kerjasama atas pembiayaan bersama r. Cooperation transaction related to Joint
dengan PT Bank Rakyat Indonesia (Persero) Tbk financing PT Bank Rakyat Indonesia (Persero)
Tbk
Jumlah piutang pembiayaan multiguna The multipurpose receivables balance under
sehubungan dengan perjanjian pembiayaan these joint financing agreements for Bank
bersama untuk porsi Bank sebesar portion amounted to Rp589,801,888 and
Rp589.801.888 dan Rp132.819.745 masing- Rp132.819.745 as of December 31, 2025 and
masing pada tanggal 31 Desember 2025 dan 2024, respectively (Note 39).
2024 (Catatan 39).
Seluruh transaksi yang signifikan dengan pihak- All significant transactions with related parties are
pihak berelasi dilakukan dengan persyaratan dan conducted under commercial terms and condition
kondisi usaha pada umumnya yang mungkin tidak which may not be similar to those conducted with
sama sebagaimana dilakukan dengan pihak ketiga third parties (Note 2r).
(Catatan 2r).
107
Page 585
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. MANAJEMEN RISIKO KEUANGAN 37. FINANCIAL RISK MANAGEMENT
Perusahaan memiliki eksposur terhadap risiko-risiko The Company has exposure to the following risks:
sebagai berikut:
Risiko pasar Market risk
Risiko kredit Credit risk
Risiko likuiditas Liquidity risk
Kerangka manajemen risiko Risk management framework
Penerapan praktik manajemen risiko yang baik Implementation of good risk management practices
dapat mendukung kinerja dari perusahaan could support the performance of a finance
pembiayaan, maka manajemen risiko selalu company, risk management would always be an
menjadi elemen pendukung penting bagi important element for the Company in conducting its
Perusahaan dalam menjalankan bisnisnya. Sasaran business. The target and main purpose of the
dan tujuan utama dari diterapkannya praktik implementation of risk management practices in the
manajemen risiko di Perusahaan adalah untuk Company through managing the risk of losses which
menjaga dan melindungi Perusahaan melalui could arise from its various activities as well as
pengelolaan risiko kerugian yang mungkin timbul maintaining risk level in order to match with the
dari berbagai aktivitasnya serta menjaga tingkat strategic goals and risk appetite established by the
risiko agar sesuai dengan tujuan strategis dan risk Company.
appetite yang ditetapkan oleh Perusahaan.
Perusahaan memiliki Komite Pemantau Risiko (Risk The Company has in place the Risk Monitoring
Monitoring Committee) yang membantu Dewan Committee that assists the Board of Commissioners
Komisaris dalam pengawasan dan evaluasi in effective and comprehensive oversight and
pelaksanaan proses manajemen risiko Perusahaan evaluation of the Company’s risk management
secara efektif dan menyeluruh. Selain itu, process. In addition, the Company has also
Perusahaan juga telah membentuk Komite established the Risk Management Committee to
Management Risiko (Risk Management Committee) assist the Directors in implementing risk
untuk membantu Direksi dalam rangka penerapan management in the Company. In implementing Risk
manajemen risiko Perusahaan. Dalam menerapkan Management, the Company applies 3 (three) levels
Manajemen Risiko, Perusahaan menerapkan 3 of risk management (Three Lines Model) as follows:
(tiga) jenjang mengelola risiko (Three Lines Model)
sebagai berikut:
1. 1st Line Role, yaitu unit kerja bisnis/operasional 1. 1st Line Role, the business/operational work
yang langsung mengelola risiko (Core Risk unit that directly manages risk (Core Risk
Taking Unit); Taking Unit);
2. 2nd Line Role, yaitu unit kerja yang memantau 2. 2nd Line Role, the work unit that monitors and
dan mengendalikan resiko secara aggregat controls risks in the aggregate and formulates
serta menyusun kebijakan dan metodologi; dan policies and methodologies; and
3. 3rd Line Role, yaitu unit kerja yang memastikan 3. 3rd Line Role, the work unit that ensures
(objective assurance) penerapan pengelolaan (objective assurance) the implementation of risk
resiko dijalankan secara efektif. management is carried out effectively.
Manajemen Perusahaan memiliki komitmen penuh The Company’s management is fully committed to
untuk menerapkan manajemen risiko secara implement risk management comprehensively,
komprehensif yang secara esensi mencakup which essentially covers the adequacy of policies,
kecukupan kebijakan, prosedur dan metodologi procedures and risk management methodology,
pengelolaan risiko sehingga kegiatan usaha hence, the Company's business activities could
Perusahaan tetap dapat terarah dan terkendali pada remain be directed and controlled at an aceptable
batasan risiko yang dapat diterima, serta tetap risk limit, at the same time the Company can still be
menguntungkan Perusahaan. Proses manajemen profitable. Risk management process in every
risiko di setiap aktivitas perusahaan dilakukan company activity is carried out in a comprehensive
meliputi identifikasi, pengukuran, pemantauan dan including identification, measurement, monitoring
pengendalian risiko. and controlling risk
108
Page 586
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. MANAJEMEN RISIKO KEUANGAN (lanjutan) 37. FINANCIAL RISK MANAGEMENT (continued)
Kerangka manajemen risiko (lanjutan) Risk management framework (continued)
Dalam penerapan manajemen risiko, Perusahaan In the implementation of risk management, the
menyadari pentingnya untuk memiliki tata kelola Company realices the importance of having an
risiko yang memadai dalam mengakomodasi risiko- adequate risk governance to accomodate the risks
risiko yang dihadapi oleh Perusahaan. Perusahaan faced by the Company. The Company has a risk
memiliki suatu mekanisme tata kelola risiko yang governance’s mechanism that is based upon 4 (four)
bertumpu pada 4 (empat) pilar manajemen risiko, risk management pillars, which could be described
yang dapat diuraikan sebagai berikut: as follows:
Pilar 1: Pengawasan Aktif Dewan Komisaris dan Pillar 1: Active Supervision by Boards of
Direksi Commissioners and Directors
Pengawasan aktif tersebut tercermin sejak Active supervision is reflected since anual business
perencanaan bisnis tahunan, yakni dengan adanya planning, by having a Committee as an Organ of the
Komite sebagai Organ dari Governing Body dalam Governing Body in monitoring company risks
pemantauan risiko perusahaan meliputi: including:
Komite dibawah Supervisi Dewan Komisaris Committees under the Supervision of the Board
meliputi Komite Pemantau Risiko (KPR), of Commissioners include the Risk Monitoring
Komite Audit, dan Komite Nominasi dan Committee (KPR), Audit Committee,
Reminerasi. Nomination and Remuneration Committee.
Komite dibawah Supervisi Dewan Direksi Committees under the supervision of the Board
meliputi Komite Risk Management Committee of Directors include the Risk Management
(RMC), Komite ALCO, Komite Kredit, Komite Committee (RMC), ALCO Committee, Credit
Human Capital, Komite Produk, dan Komite Committee, Human Capital Committee,
Pengarah TI. Product Committee, and IT Steering
Committee.
Pilar 2: Kecukupan Kebijakan dan Prosedur Pillar 2: Adequacy of Risk Management Policies
serta Penetapan Limit and Procedures and Determination of Limits
Perusahaan menyusun kebijakan dan prosedur The Company develops policies and procedures
sesuai hierarki dan tata kelola perusahaan, yang related to risk management, which are reviewed
ditinjau secara berkala dan selalu disesuaikan periodically and aligned constantly to fit the most
dengan keadaan terkini, kompleksitas perusahaan recent business situation, company complexity and
dan regulasi yang berlaku. Kebijakan tersebut applicable regulations. The policy is translated into
diterjemahkan ke dalam Kebijakan, Pedoman Policies, Implementation Guidelines and Standard
Pelaksanaan, dan Surat Edaran yang Operating Procedures, which are being socialized to
disosialisasikan kepada seluruh karyawan dan all employees and documented to the system. The
didokumentasikan ke dalam sistem. Perusahaan Company also set limits for credit and non-credit,
juga menetapkan limit untuk kredit maupun yang such as Risk Appetite Statement (RAS), risk profile,
bukan kredit, seperti Risk Appetite Statement (RAS), Maximum Limit for Granting Financing, and limit for
profil risiko, Batas Maksimum Pemberian Delegation of Authority for Financing Decisions
Pembiayaan (BMPP), maupun limit Pemberian (DAFD).
Delegasi Wewenang Putusan pembiayaan (PDWP).
109
Page 587
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. MANAJEMEN RISIKO KEUANGAN (lanjutan) 37. FINANCIAL RISK MANAGEMENT (continued)
Kerangka manajemen risiko (lanjutan) Risk management framework (continued)
Pilar 3: Kecukupan Proses Manajemen Risiko Pillar 3: Adequacy of Risk Management Process
dan Sistem Informasi Manajemen and Management Information System
Perusahaan melakukan proses manajemen risiko The Company carries out a risk management
yang terdiri atas mengidentifikasi, mengukur, process, namely identifying, measuring, monitoring
memantau dan mengendalikan risiko, khususnya and controlling risks, especially credit risk and
terkait risiko kredit dan risiko operasional melalui operational risk through risk management tools and
perangkat manajemen risiko dan mekanisme reporting mechanisms and as a management
pelaporan sebagai sistem informasi manajemen. information system. The process is implemented
Proses tersebut diterapkan ke dalam perangkat into risk management tools, such as risk profile,
manajemen risiko, seperti profil risiko, dashboard portfolio dashboard, Risk and Control Self
portofolio, Risk and Control Self Assessment Assessment (RCSA), stress test, risk maturity,
(RCSA), stress test, risk maturity, Credit Risk Credit Risk Scoring, then submitted to management
Scoring, kemudian disampaikan ke manajemen and committees under the Board of Directors and
maupun komite dibawah Direksi maupun Dewan Board of Commissioners.
Komisaris.
Pilar 4: Sistem Pengendalian Internal Pillar 4: Internal Control System
Perusahaan memiliki Satuan Kerja Audit Internal The Company has an Internal Audit Department
yang secara independen melaporkan proses dan which independently reports on the process and
hasil pemeriksaannya kepada Direktur Utama dan assessment result to the President Director and
melakukan koordinasi dengan Komite Audit secara regularly coordinate with Audit Committee monthly.
rutin setiap bulan.
a. Risiko pasar a. Market risk
Risiko pasar merupakan risiko yang terutama Market risk is the risk which is primarily caused
disebabkan karena perubahan tingkat suku by the changes in interest rates and exchange
bunga dan nilai tukar mata, yang dapat rate, in which the Company may be exposed to.
membawa risiko bagi Perusahaan. Dalam In the Company's business planning, market
perencanaan usaha Perusahaan, risiko pasar risk with direct impact to the Company is in
yang memiliki dampak langsung kepada terms of interest rates management.
Perusahaan adalah dalam hal pengelolaan
tingkat bunga.
Perubahan tingkat bunga acuan akan menjadi Changes in interest rates would become a risk
risiko pada saat perubahannya, terutama ketika at the point of change, especially when the
tingkat bunga dinaikkan, yang menyebabkan interest rate increases, which would cause
kerugian bagi Perusahaan sehingga dapat losses to the Company, hence resulting in
menyebabkan risiko kredit Perusahaan increased Company's credit risk. Therefore,
meningkat. Untuk itu, Perusahaan menerapkan the Company consistently implements fixed
pengelolaan tingkat bunga tetap secara interest rate management by making
konsisten dengan menyesuaikan tingkat bunga adjustments on lending interest rate and cost of
kredit terhadap tingkat bunga pinjaman dan funds.
beban keuangan.
110
Page 588
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. MANAJEMEN RISIKO KEUANGAN (lanjutan) 37. FINANCIAL RISK MANAGEMENT (continued)
Kerangka manajemen risiko (lanjutan) Risk management framework (continued)
a. Risiko pasar (lanjutan) a. Market risk (continued)
Sumber pendanaan Perusahaan berasal dari Source of funding for the Company is obtained
pinjaman secara langsung dari bank dalam through direct loans from domestic banks. In
negeri. Disamping ini, Perusahaan juga addition, the Company also issues the Medium
mendapatkan pinjaman dalam Medium Terms Terms Notes and bonds with fixed interest
Notes dan obligasi dengan tingkat suku yang rates.
tetap.
Perusahaan memiliki pinjaman dalam mata The Company has loans in foreign currency
uang asing, dalam hal ini Perusahaan sudah and the Company has already anticipated the
melakukan antisipasi terhadap risiko nilai tukar currency risk by implementing hedging policy
dengan telah menetapkan kebijakan lindung for loans in foreign currency.
nilai untuk pinjaman yang diterima dalam mata
uang asing.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
Perusahaan memiliki liabilitas keuangan dalam Company has financial liabilities denominated
mata uang asing berupa pinjaman yang in foreign currency for borrowings amounting to
diterima masing-masing sebesar USD24,601,107 (in full amount) or equivalent to
ASD24.601.107 (dalam nilai penuh) atau setara Rp412,772,033 and USD30,220,813 (in full
dengan Rp412.772.033 dan ASD30.220.813 amount) or equivalent to Rp488,428,780,
(dalam nilai penuh) atau setara dengan respectively, which is partially hedged by
Rp488.428.780 yang telah sebagian dilindung derivative instruments such as cross currency
nilai melalui instrumen derivatif seperti kontrak swap contracts.
cross currency swap.
Dengan pola aktivitas usaha yang dijalankan With the pattern of business activity currently
Perusahaan saat ini, risiko pasar Perusahaan operated by the Company, the market risk of
adalah minimal. Perusahaan tidak mempunyai the Company is minimal. The Company does
kegiatan usaha pembiayaan konsumen dalam not have consumer financing business in
mata uang asing. foreign currency.
Tabel berikut menggambarkan rincian asset The following tables summarize the Company’s
dan liabilitas keuangan Perusahaan yang financial assets and liabilities categorized by
dikelompokkan menurut mana yang lebih awal the earlier of contractual repricing or maturity
antara tanggal repricing atau tanggal jatuh dates to show the asset changes in interest
tempo kontraktual untuk melihat dampak rates (gross):
perubahan tingkat suku bunga (bruto):
31 Desember 2025/December 31, 2025
Bunga tetap/Fixed rate
Cadangan
Pendapatan kerugian
Tidak yang belum penurunan
Bunga Kurang dari Lebih dari dikenakan dapat nilai/
mengambang/ satu tahun/ 3 tahun/ bunga/Non- diakui/ Allowance for
Floating Less than 1-3 tahun/ More than interest Unearned impairment
rate one year 1-3 years 3 years bearing revenue losses Total
Aset keuangan Financial assets
Kas di bank 53.690.785 - - - - - - 53.690.785 Cash in banks
Piutang pembiayaan Investment financing
investasi - neto 60.158 826.842.694 728.413.975 74.566.610 - (183.378.645) (101.309.972) 1.345.194.820 receivables - net
Piutang pembiayaan Working capital
modal kerja – neto - 144.951.796 25.208.678 11.280 - (11.425.388) (1.430.645) 157.315.721 receivables - net
Piutang pembiayaan Multipurpose financing
multiguna - neto - 1.447.891.875 1.763.658.154 236.415.004 - (635.836.304) (62.885.159) 2.749.243.570 receivables - net
Piutang sewa Operating lease
operasi - neto 25.180.766 (420.432) 24.760.334 receivables - net
Aset derivatif 5.414.799 - - - - - - 5.414.799 Derivative assets
Aset lain-lain - - - 50.037 36.709.048 - (6.196.840) 30.562.245 Other assets
Total aset keuangan 59.165.742 2.415.908.444 2.472.414.921 304.892.082 36.709.048 (750.664.915) (173.143.048) 4.365.282.274 Total financial assets
111
Page 589
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. MANAJEMEN RISIKO KEUANGAN (lanjutan) 37. FINANCIAL RISK MANAGEMENT (continued)
Kerangka manajemen risiko (lanjutan) Risk management framework (continued)
b. Risiko pasar (lanjutan) b. Market risk (continued)
Tabel berikut menggambarkan rincian asset The following tables summarize the Company’s
dan liabilitas keuangan Perusahaan yang financial assets and liabilities categorized by
dikelompokkan menurut mana yang lebih awal the earlier of contractual repricing or maturity
antara tanggal repricing atau tanggal jatuh dates to show the asset changes in interest
tempo kontraktual untuk melihat dampak rates (gross):
perubahan tingkat suku bunga (bruto):
31 Desember 2025/December 31, 2025
Bunga tetap/Fixed rate
Cadangan
Pendapatan kerugian
Tidak yang belum penurunan
Bunga Kurang dari Lebih dari dikenakan dapat nilai/
mengambang/ satu tahun/ 3 tahun/ bunga/Non- diakui/ Allowance for
Floating Less than 1-3 tahun/ More than interest Unearned impairment
rate one year 1-3 years 3 years bearing revenue losses Total
Liabilitas keuangan Financial liabilities
Pinjaman yang
diterima 20.977.500 2.185.769.891 - 366.044.107 - - - 2.572.791.498 Borrowings
Utang obligasi - 501.952.447 - 497.150.499 - - - 999.102.946 Bonds payable
Beban yang masih harus Accrued
dibayar - bunga - 23.712.736 - - - - - 23.712.736 expenses - interest
Liabilitas derivatif 51.669 - - - - - - 51.669 Derivative liabilities
Liabilitas sewa - 31.111 - 12.220.128 2.302.066 - - 14.553.305 Lease liabilities
Liabilitas lain-lain - - - - 190.962.140 - - 190.962.140 Other liabilities
Total liabilitas Total financial
keuangan 21.029.169 2.711.466.185 - 875.414.734 193.264.206 - - 3.801.174.294 liabilities
31 Desember 2024/December 31, 2024
Bunga tetap/Fixed rate
Cadangan
Pendapatan kerugian
Tidak yang belum penurunan
Bunga Kurang dari Lebih dari dikenakan dapat nilai/
mengambang/ satu tahun/ 3 tahun/ bunga/Non- diakui/ Allowance for
Floating Less than 1-3 tahun/ More than interest Unearned impairment
rate one year 1-3 years 3 years bearing revenue losses Total
Aset keuangan Financial assets
Kas di bank 225.327.281 - - - - - - 225.327.281 Cash in banks
Piutang pembiayaan Investment financing
investasi - neto 1.682.910 844.514.751 801.609.398 39.426.825 (200.882.270 ) (100.497.770 ) 1.385.853.844 receivables - net
Piutang pembiayaan Working capital
modal kerja - neto - 77.345.875 17.069.868 - - (6.078.961) (33.093) 88.303.689 receivables - net
Piutang pembiayaan Multipurpose financing
multiguna - neto - 2.080.998.936 3.752.806.971 167.083.945 - (1.129.744.403) (76.646.208) 4.794.499.241 receivables - net
Piutang sewa Operating lease
operasi - neto - 56.374.107 - - - - (1.345.569) 55.028.538 receivables - net
Aset derivatif 13.546.340 - - - - - 13.546.340 Derivative assets
Aset lain-lain - - - 93.845 61.362.266 - (8.524.512) 52.931.599 Other assets
Total aset keuangan 240.556.531 3.059.233.669 4.571.486.237 206.604.615 61.362.266 (1.336.705.634) (187.047.152 ) 6.615.490.532 Total financial assets
Liabilitas keuangan Financial liabilities
Pinjaman yang
diterima 101.012.500 3.733.202.270 1.139.493.229 - - - - 4.973.707.999 Borrowings
Utang obligasi - 699.360.378 302.151.242 - - - - 1.001.511.620 Bonds payable
Beban yang masih harus Accrued
dibayar - bunga - 23.569.067 - - - - - 23.569.067 expenses - interest
Liabilitas derivatif - - - - - - - - Derivative liabilities
Liabilitas sewa - 453.333 - 13.285.812 2.245.866 - - 15.985.011 Lease liabilities
Liabilitas lain-lain - - - - 152.573.111 - - 152.573.111 Other liabilities
Total liabilitas Total financial
keuangan 101.012.500 4.456.585.048 1.441.644.471 13.285.812 154.818.977 - - 6.167.346.808 liabilities
112
Page 590
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. MANAJEMEN RISIKO KEUANGAN (lanjutan) 37. FINANCIAL RISK MANAGEMENT (continued)
Kerangka manajemen risiko (lanjutan) Risk management framework (continued)
a. Risiko pasar (lanjutan) a. Market risk (continued)
Analisis sensitivitas Sensitivity analysis
Tabel berikut menunjukkan sensitivitas atas The following table demonstrates the sensitivity
kemungkinan perubahan tingkat suku bunga to a reasonably possible change in market
pasar, dengan variabel lain dianggap tetap, interest rates, with all other variables held
terhadap pendapatan pembiayaan: constant, of the financing income:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kenaikan suku bunga Increase in interest rate
dalam 100 basis poin 52.602.054 69.858.516 in 100 basis point
Penurunan suku bunga Decrease in interest rate
Dalam 100 basis poin (52.602.054) (69.858.516) in 100 basis point
Tabel berikut menunjukkan sensitivitas atas The following table demonstrates the sensitivity
kemungkinan perubahan tingkat suku bunga to a reasonably possible change in market
pasar, dengan variabel lain dianggap tetap, interest rates, with all other variables held
terhadap beban bunga dan keuangan: constant, of the interest expense and financing
charges:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kenaikan suku bunga Increase in interest rate
dalam 100 basis poin 47.735.570 67.416.051 in 100 basis point
Penurunan suku bunga Decrease in interest rate
dalam 100 basis poin (47.735.570) (67.416.051) in 100 basis point
b. Risiko kredit b. Credit risk
Pengelolaan risiko kredit Perusahaan The Company’s credit risk management Is
diarahkan untuk meningkatkan pertumbuhan directed to improve healthy credit growth with a
kredit yang sehat dengan pengelolaan kredit prudent credit management and sound
sesuai prinsip kehati-hatian dan prinsip financing principles to avoid from the decline in
pembiayaan yang sehat agar terhindar dari the quality or being Non-Performing Financing
penurunan kualitas atau menjadi Non- (NPF), as well as capital management to earn
Performing Financing (NPF), serta mengelola optimal return.
penggunaan modal untuk memperoleh return
yang optimal.
Perusahaan secara berkala melakukan The Company periodically performs the
identifikasi dan pengukuran risiko kredit identification and risk measurement of credit risk
berdasarkan asset indikator yang relevan based on the indicators relevant to the Company
terhadap Perusahaan serta selalu and continuously develops indicators of
mengembangkan indikator pengukuran risiko measuring credit risk to ensure that credit risk
kredit sehingga risiko kredit dapat terukur lebih can be measured in a sharper and accurate
tajam dan akurat. Perusahaan juga senantiasa manner. The Company monitors the
memantau penerapan kebijakan kredit yang implementation of credit policies and performs
berlaku dan melakukan perubahan-perubahan adjustments as needed, in accordance with
yang diperlukan, sesuai dengan kondisi dan Company’s complexity.
kompleksitas Perusahaan.
113
Page 591
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. MANAJEMEN RISIKO KEUANGAN (lanjutan) 37. FINANCIAL RISK MANAGEMENT (continued)
Kerangka manajemen risiko (lanjutan) Risk management framework (continued)
b. Risiko kredit (lanjutan) b. Credit risk (continued)
Perusahaan telah memiliki kebijakan dan The Company has a policy and procedure in
prosedur di setiap proses bisnis pembiayaan, every financing business process to deal with
yakni sejak proses awal penerimaan aplikasi this risk, starting from the initial process of
pembiayaan hingga penanganan account receiving applications financing initiatives to
receivable (AR) management. Prinsip utama handling account receivable (AR) management.
dalam mengelola risiko pembiayaan diatur The main principles in managing financing risk
dalam Pedoman Pembiayaan, yang mengacu are regulated in the Financing Policy, which
pada prinsip kehati-hatian yaitu: refer to the prudential principle, namely:
Prinsip Pemisahan Fungsi dalam Proses The principle of Separation of Functions in
Pembiayaan, yaitu Relationship the Financing Process, namely
Management (RM) dan Credit Risk Relationship Management (RM) and Credit
Management (CRM); Risk Management (CRM);
Penerapan Four Eyes Principle, yaitu Application of the Four Eyes Principle,
pelaksanaan kewenangan dan putusan namely the implementation of initiative
pembiayaan harus dilakukan oleh 2 (dua) authority and financing decisions must be
fungsi yang berbeda; carried out by 2 (two) different functions;
Penerapan Analisa 5C meliputi Character, Implementation of 5’s Analysis includes
Capacity, Capital, Collateral dan Condition, Character, Capacity, Capital, Collateral and
serta Risk Scoring System yang granular Condition, as well as granular Risk Scoring
berdasarkan produk dan kriteria debitur; System based on products and debtor
criteria;
Penerapan Prinsip Pembiayaan yang Implementation of Principles of Sound
Sehat dengan menerapkan Financing Financing by implementing the Financing
Portfolio Guidelines dan selective growth; Portfolio Guidelines and selective growth;
Prinsip Pemisahan Fungsi dalam Principle of Separation of Functions in Non-
Pengelolaan Pembiayaan Bermasalah. Performing Financing Management.
Untuk setiap kategori aset keuangan, For each financial asset category, the Company
Perusahaan harus mengungkapkan eksposur should disclose maximum exposure to credit
maksimum terhadap risiko kredit dan risk and concentration of credit risk analysis.
konsentrasi risiko kredit.
Eksposur maksimum terhadap risiko Maximum exposure to credit risk
kredit
Nilai tercatat dari aset keuangan The carrying amount of the Company’s
Perusahaan selain piutang pembiayaan financial assets other than working capital
modal kerja, piutang pembiayaan investasi financing receivables, investment financing
dan piutang pembiayaan multiguna receivables and multipurpose financing
menggambarkan eksposur maksimum atas receivables represent the maximum
risiko tersebut. Dalam hal piutang exposure of credit. In case of multipurpose
pembiayaan multiguna dan piutang financing receivables and investment
pembiayaan investasi, Perusahaan financing receivables, the Company uses
menggunakan agunan untuk the collateral to minimize the credit risk.
meminimalkan risiko kredit. Perusahaan The Company determined the type and
menetapkan jenis dan nilai agunan yang value of collaterals received in the form of
diterima berupa aset bergerak dan tidak movable and immovable assets including
bergerak antara lain sertifikat tanah/ land/ buildings certificates, invoice of
bangunan, faktur mesin, faktur alat berat, machineries, invoice of heavy equipments,
dan Bukti Pemilikan Kendaraan Bermotor and Certificate of Ownership of the vehicles
(BPKB) atas kendaraan yang dibiayai financed by the Company. In times of
Perusahaan. Apabila terjadi default (gagal default, the Company will use the collateral
bayar), Perusahaan akan menggunakan
114
Page 592
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. MANAJEMEN RISIKO KEUANGAN (lanjutan) 37. FINANCIAL RISK MANAGEMENT (continued)
Kerangka manajemen risiko (lanjutan) Risk management framework (continued)
b. Risiko kredit (lanjutan) b. Credit risk (continued)
Eksposur maksimum terhadap risiko Maximum exposure to credit risk
kredit (lanjutan) (continued)
agunan tersebut sebagai pilihan terakhir as the last resort in recovering the
untuk pemenuhan kewajiban counterparty. obligation of the counterparty.
Analisis konsentrasi risiko kredit Concentration of credit risk analysis
Konsentrasi risiko kredit timbul ketika Concentrations of credit risk arise when
sejumlah pelanggan bergerak dalam several customers are engaged in similar
aktivitas usaha yang sama atau aktivitas business activities or activities within the
dalam wilayah geografis yang sama, atau same geographic region, or when they
mereka memiliki karakteristik yang sejenis have similar characteristics that would
yang akan menyebabkan kemampuan cause their ability to meet contractual
untuk memenuhi kewajiban kontraktualnya obligations to be similarly affected by
sama-sama dipengaruhi oleh perubahan changes in economic or other conditions.
kondisi ekonomi atau yang lainnya.
Perusahaan bergerak di bidang usaha The Company is currently engaged in
pembiayaan yang pelanggannya tersebar financing business in which customers are
di berbagai wilayah dan tidak distributed to various locations and they
terkonsentrasi pada wilayah geografis are not concentrated in the specific
tertentu. geographic region.
Tabel berikut menggambarkan jumlah The following tables set out the total credit
risiko kredit dan konsentrasi risiko risk and risk concentration of financial
keuangan konsumen yang dimiliki assets of the Company:
Perusahaan:
a. Sektor Industri a. Industry sector
31 Desember 2025/December 31, 2025
Industri/ Pertambangan/ Konstruksi/ Transportasi/ Lainnya/
Manufacturing Mining Construction Transportaion Others Total
Kas di bank - - - - 53.690.785 53.690.785 Cash in bank
Piutang pembiayaan Invesment financing
investasi - neto 59.267.190 61.925.034 340.607.678 261.306.472 622.088.446 1.345.194.820 receivables - net
Piutang pembiayaan Working Capital
modal kerja - neto 1.301.568 - 32.430.933 28.133.526 95.449.694 157.315.721 receivables - net
Piutang pembiayaan Multipurpose financing
multiguna - neto 460.740.747 51.101.993 91.910.855 302.978.718 1.842.511.257 2.749.243.570 receivables - net
Piutang sewa Operating lease
operasi - neto 3.790.867 - - 1.022.734 19.946.733 24.760.334 receivables - net
Aset derivatif - - 5.414.799 5.414.799 Derivative assets
Aset lain-lain - - - - 30.562.245 30.562.245 Other assets
Total aset keuangan 525.100.372 113.027.027 464.949.466 593.441.450 2.669.663.959 4.366.182.274 Total financial assets
31 Desember 2024/December 31, 2024
Industri/ Pertambangan/ Konstruksi/ Transportasi/ Lainnya/
Manufacturing Mining Construction Transportaion Others Total
Kas di bank - - - - 225.327.281 225.327.281 Cash in bank
Piutang pembiayaan Invesment financing
investasi - neto 58.541.436 70.914.674 350.460.163 301.481.779 604.455.792 1.385.853.844 receivables - net
Piutang pembiayaan Working Capital
modal kerja - neto 3.007.225 56.200 12.498.222 5.179.029 67.563.013 88.303.689 receivables - net
Piutang pembiayaan Multipurpose financing
multiguna - neto 868.192.451 97.171.471 148.702.106 540.802.882 3.139.630.331 4.794.499.241 receivables - net
Piutang sewa Operating lease
operasi - neto 1.555.192 - 3.124.495 997.961 49.350.890 55.028.538 receivables - net
Aset derivatif - - - - 13.546.340 13.546.340 Derivative assets
Aset lain-lain - - - - 52.931.599 52.931.599 Other assets
Total aset keuangan 931.296.304 168.142.345 514.784.986 848.461.651 4.152.805.246 6.615.490.532 Total financial assets
115
Page 593
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. MANAJEMEN RISIKO KEUANGAN (lanjutan) 37. FINANCIAL RISK MANAGEMENT (continued)
Kerangka manajemen risiko (lanjutan) Risk management framework (continued)
b. Risiko kredit (lanjutan) b. Credit risk (continued)
Analisis konsentrasi risiko kredit Concentration of credit risk analysis
(lanjutan) (continued)
b. Berdasarkan kualitas kredit dari aset b. Based on credit quality of financial
keuangan assets
Pada tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024,
2024 eksposur risiko kredit atas aset credit risk exposure of financial
keuangan terbagi atas: assets is divided into:
31 Desember 2025/December 31, 2025
Belum jatuh Jatuh tempo
tempo dan dan tidak
tidak mengalami mengalami
penurunan nilai/ penurunan Mengalami
Neither past nilai/ penurunan
due nor Past-due but- nilai/
impaired not impaired Impaired Total
Kas di bank 53.690.785 - - 53.690.785 Cash in bank
Piutang pembiayaan investasi 1.306.122.779 105.477.165 34.904.847 1.446.504.792 Investment financing receivables
Cadangan kerugian penurunan nilai Allowance for impairment losses
atas piutang pembiayaan investasi (55.651.630) (10.963.065) (34.695.276) (101.309.972) on investment financing receivables
1.250.471.149 94.514.100 209.571 1.345.194.820
Pembiayaan modal kerja 152.013.161 6.733.205 - 158.746.366 Working capital receivables
Cadangan kerugian penurunan nilai Allowance for impairment losses on
atas pembiayaan modal kerja (379.391) (1.051.254) - (1.430.645) on working capital receivables
151.633.770 5.681.951 - 157.315.721
Piutang pembiayaan multiguna 2.446.309.802 326.110.373 39.708.554 2.812.128.729 Multipurpose financing receivables
Cadangan kerugian penurunan nilai Allowance for impairment losses on
atas piutang pembiayaan multiguna (6.835.750) (20.869.960) (35.179.449) (62.885.159) multipurpose financing receivables
2.439.474.052 305.240.413 4.529.105 2.749.243.570
Piutang sewa operasi - 24.535.275 645.491 25.180.766 Operating lease receivables
Cadangan kerugian penurunan nilai Allowance for impairment losses on
atas piutang sewa operasi - - (420.432) (420.432) operating lease receivables
- 24.535.275 225.059 24.760.334
Aset derivatif 5.414.799 - - 5.414.799 Derivative assets
Aset lain-lain 11.502.100 - 25.256.985 36.759.085 Other assets
Cadangan kerugian penurunan nilai Allowance for impairment losses on
atas aset lain-lain - - (6.196.840) (6.196.840) other assets
11.502.100 - 19.060.145 30.562.245
Total 3.912.186.655 429.971.739 24.023.880 4.366.182.274 Total
116
Page 594
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. MANAJEMEN RISIKO KEUANGAN (lanjutan) 37. FINANCIAL RISK MANAGEMENT (continued)
Kerangka manajemen risiko (lanjutan) Risk management framework (continued)
b. Risiko kredit (lanjutan) b. Credit risk (continued)
Analisis konsentrasi risiko kredit Concentration of credit risk analysis
(lanjutan) (continued)
b. Berdasarkan kualitas kredit dari aset b. Based on credit quality of financial
keuangan (lanjutan) assets (continued)
Pada tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024,
2024 eksposur risiko kredit atas aset credit risk exposure of financial
keuangan terbagi atas: (lanjutan) assets is divided into: (continued)
31 Desember 2024/December 31, 2024
Belum jatuh Jatuh tempo
tempo dan dan tidak
tidak mengalami mengalami
penurunan nilai/ penurunan Mengalami
Neither past nilai/ penurunan
due nor Past-due but- nilai/
impaired not impaired Impaired Total
Kas di bank 225.327.281 - - 225.327.281 Cash in bank
Piutang pembiayaan investasi 1.385.327.895 55.811.356 45.212.363 1.486.351.614 Investment financing receivables
Cadangan kerugian penurunan nilai Allowance for impairment losses
atas piutang pembiayaan investasi (49.616.413) (10.125.278) (40.756.079) (100.497.770) on investment financing receivables
1.335.711.482 45.686.078 4.456.284 1.385.853.844
Pembiayaan modal kerja 88.336.782 - - 88.336.782 Working capital receivables
Cadangan kerugian penurunan nilai Allowance for impairment losses on
atas pembiayaan modal kerja (33.093) - - (33.093) on working capital receivables
88.303.689 - - 88.303.689
Piutang pembiayaan multiguna 4.489.564.680 336.287.277 45.293.492 4.871.145.449 Multipurpose financing receivables
Cadangan kerugian penurunan nilai Allowance for impairment losses on
atas piutang pembiayaan multiguna (10.760.254) (23.977.450) (41.908.504) (76.646.208) multipurpose financing receivables
4.478.804.426 312.309.827 3.384.988 4.794.499.241
Piutang sewa operasi - 43.519.999 12.854.108 56.374.107 Operating lease receivables
Cadangan kerugian penurunan nilai Allowance for impairment losses on
atas piutang sewa operasi - - (1.345.569) (1.345.569) operating lease receivables
- 43.519.999 11.508.539 55.028.538
Aset derivatif 13.546.340 - - 13.546.340 Derivative assets
Aset lain-lain 12.989.727 - 48.466.384 61.456.111 Other assets
Cadangan kerugian penurunan nilai Allowance for impairment losses on
atas aset lain-lain - - (8.524.512) (8.524.512) other assets
12.989.727 - 39.941.872 52.931.599
Total 6.154.682.945 401.515.904 59.291.683 6.615.490.532 Total
Piutang pembiayaan yang Financing receivables which
pembayaran angsurannya menunggak installments are overdue for more
lebih dari 90 hari diklasifikasikan than 90 days are classified as
sebagai aset keuangan yang impaired financial assets.
mengalami penurunan nilai.
117
Page 595
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. MANAJEMEN RISIKO KEUANGAN (lanjutan) 37. FINANCIAL RISK MANAGEMENT (continued)
Kerangka manajemen risiko (lanjutan) Risk management framework (continued)
b. Risiko kredit (lanjutan) b. Credit risk (continued)
Analisis konsentrasi risiko kredit Concentration of credit risk analysis
(lanjutan) (continued)
Tabel berikut menunjukkan aging analysis The following tables summarizes the
terhadap piutang pembiayaan investasi, aging analysis of investment financing
piutang sewa operasi, piutang pembiayaan receivables, operating lease receivables,
modal kerja dan piutang pembiayaan working capital financing receivables and
multiguna yang telah jatuh tempo tetapi multipurpose financing receivables which
tidak mengalami penurunan nilai: are past due but not impaired:
31 Desember 2025/December 31, 2025
1-30 hari/days 31-60 hari/days 61-90 hari/days Total
Piutang pembiayaan investasi 73.660.978 2.191.968 29.624.219 105.477.165 Investment Financing receivables
Cadangan kerugian penurunan nilai Allowance for impairment losses
atas piutang pembiayaan investasi (2.829.284) (237.792) (7.895.989) (10.963.065) on investment financing receivables
Piutang pembiayaan modal kerja - - 6.733.205 6.733.205 Working Capital receivables
Cadangan kerugian penurunan nilai Allowance for impairment losses
atas piutang pembiayaan modal kerja - - (1.051.254) (1.051.254) on working capital financing receivables
Piutang pembiayaan multiguna 242.655.649 51.963.076 31.491.648 326.110.373 Multipurpose financing receivables
Cadangan kerugian penurunan nilai Allowance for impairment losses on
atas piutang pembiayaan multiguna (7.985.672) (6.448.498) (6.435.790) (20.869.960) multipurpose financing receivables
Piutang sewa operasi 24.335.132 191.889 8.254 24.535.275 Operating lease receivables
329.836.803 47.660.643 52.474.293 429.971.739
31 Desember 2024/December 31, 2024
1-30 hari/days 31-60 hari/days 61-90 hari/days Total
Piutang pembiayaan investasi 26.510.356 20.698.755 8.602.245 55.811.356 Investment Financing receivables
Cadangan kerugian penurunan nilai Allowance for impairment losses
atas piutang pembiayaan investasi (5.202.269) (3.334.447) (1.588.562) (10.125.278) on investment financing receivables
Piutang pembiayaan multiguna 268.670.559 46.005.892 21.610.826 336.287.277 Multipurpose financing receivables
Cadangan kerugian penurunan nilai Allowance for impairment losses on
atas piutang pembiayaan multiguna (9.852.924) (8.037.990) (6.086.536) (23.977.450) multipurpose financing receivables
Piutang sewa operasi 31.058.501 7.804.022 4.657.476 43.519.999 Operating lease receivables
311.184.223 63.136.232 27.195.449 401.515.904
118
Page 596
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. MANAJEMEN RISIKO KEUANGAN (lanjutan) 37. FINANCIAL RISK MANAGEMENT (continued)
Kerangka manajemen risiko (lanjutan) Risk management framework (continued)
c. Risiko likuiditas c. Liquidity risk
Tabel di bawah ini menggambarkan profil jatuh The table below summarizes the maturity profile
tempo atas aset dan liabilitas keuangan of the Company’s financial assets and financial
Perusahaan pada tanggal 31 Desember 2025 liabilities at December 31, 2025 and 2024 based
dan 2024 berdasarkan pembayaran kontraktual on contractual undiscounted payment:
yang tidak didiskontokan:
31 Desember /December 31, 2025
Tidak memiliki
tanggal jatuh Kurang dari Lebih dari
tempo/ 3 bulan/ 5 tahun/
No contractual Less than 3-12 bulan/ 1-5 tahun/ More than
maturity 3 months 3-12 months 1-5 years 5 years Total
Aset keuangan Financial assets
Kas di bank 53.690.785 - - - - 53.690.785 Cash in banks
Piutang pembiayaan Investment financing
Investasi - 244.071.517 636.381.760 719.681.804 29.748.356 1.629.883.437 receivables
Piutang pembiayaan Working capital
modal kerja - 61.666.446 85.798.214 22.707.095 - 170.171.755 receivables
Piutang pembiayaan Multipurpose financing
Multiguna - 290.256.817 1.271.622.559 1.886.085.658 - 3.447.965.034 receivables
Piutang sewa Operating lease
operasi - 25.180.766 - - - 25.180.766 receivables
Aset derivatif - - - 5.414.799 - 5.414.799 Derivative assets
Aset lain-lain 2.707.394 8.755.903 25.245.754 50.036 - 36.759.087 Other assets
Total aset keuangan 56.398.179 629.931.449 2.019.048.287 2.633.939.392 29.748.356 5.369.065.663 Total financial assets
Liabilitas keuangan Financial liabilities
Pinjaman yang diterima - 1.174.957.782 1.093.252.611 394.985.251 - 2.663.195.644 Borrowings
Utang Obligasi - - 520.433.233 587.077.778 - 1.107.511.011 Bonds payable
Beban yang masih harus Accrued
dibayar – bunga - 9.038.410 14.674.326 - - 23.712.736 expenses - interest
Liabilitas derivative - 51.669 - - - 51.669 Derivative liabilities
Liablitas sewa - 31.111 - - 12.220.128 12.251.239 Lease liabilities
Liabilitas lain-lain 145.653.976 15.746.429 29.561.735 - - 190.962.140 Other liabilities
Total liabilitas
keuangan 145.653.976 1.199.825.401 1.657.921.905 982.063.029 12.220.128 3.997.684.439 Total financial liabilities
31 Desember /December 31, 2024
Tidak memiliki
tanggal jatuh Kurang dari Lebih dari
tempo/ 3 bulan/ 5 tahun/
No contractual Less than 3-12 bulan/ 1-5 tahun/ More than
maturity 3 months 3-12 months 1-5 years 5 years Total
Aset keuangan Financial assets
Kas di bank 225.327.281 - - - - 225.327.281 Cash in banks
Piutang pembiayaan Investment financing
Investasi - 281.453.535 615.600.171 758.273.198 31.906.980 1.687.233.884 receivables
Piutang pembiayaan Working capital
modal kerja - 46.310.678 32.259.461 15.845.604 - 94.415.743 receivables
Piutang pembiayaan Multipurpose financing
Multiguna - 400.365.168 1.853.940.564 3.742.472.632 4.111.488 6.000.889.852 receivables
Piutang sewa Operating lease
Operasi - 56.374.107 - - - 56.374.107 receivables
Aset derivative - - - 13.546.340 - 13.546.340 Derivative assets
Aset lain-lain 3.774.841 14.570.533 43.016.892 93.844 - 61.456.110 Other assets
Total aset keuangan 229.102.122 799.074.021 2.544.817.088 4.530.231.618 36.018.468 8.139.243.317 Total financial assets
Liabilitas keuangan Financial liabilities
Pinjaman yang diterima - 2.238.262.591 1.706.339.128 1.214.513.459 - 5.159.115.178 Borrowings
Utang bligasi - - 729.865.694 333.003.733 - 1.062.869.427 Bonds payable
Beban yang masih harus Accrued
dibayar – bunga - 12.426.262 11.142.805 - - 23.569.067 expenses - interest
Liabilitas derivative - - - - - - Derivative liabilities
Liablitas sewa - 31.111 422.222 - 13.285.812 13.739.145 Lease liabilities
Liabilitas lain-lain 113.968.901 11.632.865 26.971.345 - - 152.573.111 Other liabilities
Total liabilitas
keuangan 113.968.901 2.262.352.829 2.474.741.194 1.547.517.192 13.285.812 6.411.865.928 Total financial liabilities
119
Page 597
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. KELOMPOK INSTRUMEN KEUANGAN 38. FINANCIAL INSTRUMENT BY CATEGORY
Tabel di bawah ini menyajikan perbandingan atas The table below is a comparison by class of the
nilai tercatat dengan nilai wajar dari instrumen carrying amounts and fair values of the Company’s
keuangan Perusahaan tanggal 31 Desember 2025 financial instruments as of December 31, 2025 and
dan 2024 yang tercatat dalam laporan keuangan: 2024 that are carried in the financial statements:
31 Desember/December 31, 2025
Aset Liabilitas
keuangan keuangan
diukur diukur
pada biaya pada biaya
perolehan perolehan
Nilai wajar diamortisasi/ diamortisasi/
instrumen Financial Financial
lindung nilai/ assets liablities
Fair value- measured measured Nilai tercatat/
hedging at amortized at amortized Carrying Nilai wajar/
instruments cost cost value Fair value
Aset keuangan Financial assets
Kas di bank - 53.690.785 - 53.690.785 53.690.785 Cash in bank
Piutang pembiayaan Investment financing
investasi - neto - 1.345.194.820 - 1.345.194.820 1.141.396.880 receivables - net
Piutang pembiayaan Working capital
modal kerja - neto - 157.315.721 - 157.315.721 146.562.189 receivables - net
Piutang pembiayaan Multipurpose financing
multiguna - neto - 2.749.243.570 - 2.749.243.570 1.975.162.610 receivables - net
Piutang sewa operasi - neto - 24.760.334 - 24.760.334 24.753.150 Operating lease receivable - net
Aset derivatif 5.414.799 - - 5.414.799 5.414.799 Derivative assets
Aset lain-lain - neto - 30.562.245 - 30.562.245 30.135.279 Other assets - net
Total aset keuangan 5.414.799 4.360.767.475 - 4.366.182.274 3.377.115.692 Total financial assets
Liabilitas keuangan Financial liabilities
Pinjaman yang diterima - - 2.572.791.498 2.572.791.498 2.139.586.353 Borrowings
Utang obligasi - - 999.102.946 999.102.946 1.012.386.066 Bonds payable
Beban yang masih harus
dibayar - bunga - - 23.712.736 23.712.736 23.712.736 Accrued expenses - interest
Liabilitas derivatif 51.669 - 51.669 51.669 Derivative liabilities
Liabilitas sewa - - 14.553.305 14.553.305 14.553.305 Lease liabilities
Liabilitas lain-lain - - 190.962.140 190.962.140 190.962.140 Other liabilities
Total liabiliitas keuangan 51.669 - 3.801.122.625 3.801.174.294 3.381.252.269 Total financial liabilities
31 Desember/December 31, 2024
Aset Liabilitas
keuangan keuangan
diukur diukur
pada biaya pada biaya
perolehan perolehan
Nilai wajar diamortisasi/ diamortisasi/
instrumen Financial Financial
lindung nilai/ assets liablities
Fair value- measured measured Nilai tercatat/
hedging at amortized at amortized Carrying Nilai wajar/
instruments cost cost value Fair value
Aset keuangan Financial assets
Kas di bank - 225.327.281 - 225.327.281 225.327.281 Cash in bank
Piutang pembiayaan Investment financing
investasi - neto - 1.385.853.844 - 1.385.853.844 1.176.668.897 receivables - net
Piutang pembiayaan Working capital
modal kerja - neto - 88.303.689 - 88.303.689 82.539.939 receivables - net
Piutang pembiayaan Multipurpose financing
multiguna - neto - 4.794.499.241 - 4.794.499.241 3.250.316.947 receivables - net
Piutang sewa operasi - neto - 55.028.538 - 55.028.538 62.516.597 Operating lease receivable - net
Aset derivatif 13.546.340 - - 13.546.340 13.546.340 Derivative assets
Aset lain-lain - neto - 52.931.599 - 52.931.599 52.150.419 Other assets - net
Total aset keuangan 13.546.340 6.601.944.192 - 6.615.490.532 4.863.066.420 Total financial assets
Liabilitas keuangan Financial liabilities
Pinjaman yang diterima - - 4.973.707.999 4.973.707.999 4.270.383.603 Borrowings
Utang obligasi - - 1.001.511.620 1.001.511.620 994.630.240 Bonds payable
Beban yang masih harus
dibayar - bunga - - 23.569.067 23.569.067 23.569.067 Accrued expenses - interest
Liabilitas derivatif - - - - - Derivative liabilities
Liabilitas sewa - - 15.985.011 15.985.011 15.985.011 Lease liabilities
Liabilitas lain-lain - - 152.573.111 152.573.111 152.573.111 Other liabilities
Total liabiliitas keuangan - - 6.167.346.808 6.167.346.808 5.457.141.032 Total financial liabilities
120
Page 598
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. KELOMPOK INSTRUMEN KEUANGAN (lanjutan) 38. FINANCIAL INSTRUMENT BY CATEGORY
(continued)
Berikut metode dan asumsi yang digunakan oleh The following methods and assumptions used by the
Perusahaan untuk estimasi nilai wajar: Company to estimate fair value are:
Nilai wajar kas dan kas di bank, aset lain-lain, beban The fair values of cash on hand and cash in bank,
yang masih harus dibayar dan liabilitas lain-lain other assets, accrued expensesand other liabilities
mendekati nilai tercatat karena jangka waktu jatuh approximate their carrying amounts due to short-
tempo yang singkat atas instrumen keuangan term maturities of these financial instruments.
tersebut.
Nilai wajar piutang pembiayaan investasi, piutang The fair values of investment financing receivables,
pembiayaan modal kerja, piutang pembiayaan working capital financing receivables, multipurpose
multiguna, pinjaman yang diterima dan liabilitas financing receivables, borrowings and derivative
derivatif dinilai menggunakan diskonto arus kas liabilities are determined based on discounted cash
berdasarkan suku bunga pasar pada akhir periode flow using market interest rates as at end of the
pelaporan. reporting period.
Teknik penilaian mencakup model nilai kini bersih Valuation techniques include net present value and
dan diskonto arus kas, dibandingkan dengan discounted cash flow models, comparison with
instrumen sejenis yang harga pasarnya tersedia similar instruments for which market observable
serta dapat diobservasi dan model penilaian lainnya. prices exist and other valuation models.
Asumsi dan input yang digunakan dalam teknik Assumptions and inputs used in valuation
penilaian meliputi risk-free dan patokan techniques include risk-free and benchmark interest
(benchmark) suku bunga serta credit spreads yang rates, bond prices and foreign currency exchange
digunakan untuk mengestimasi tingkat diskonto, rates.
harga obligasi dan nilai tukar mata asing.
Hirarki nilai wajar instrumen keuangan Fair value hierarchy of financial instruments
Perusahaan menggunakan hirarki berikut untuk The Company adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar dari determining and disclosing the fair value of financial
instrumen keuangan: instruments by valuation technique:
1. Level 1 - harga kuotasian (tanpa penyesuaian) 1. Level 1 - quoted (unadjusted) market prices in
di pasar aktif untuk aset atau liabilitas yang active markets for identical assets or liabilities;
identik;
2. Level 2 - teknik penilaian di mana tingkat level 2. Level 2 - valuation techniques for which the
input terendah yang signifikan terhadap lowest level input that is significant to the fair
pengukuran nilai wajar dapat diobservasi baik value measurement is directly or indirectly
secara langsung atau tidak langsung; dan observable; and
3. Level 3 - teknik penilaian di mana tingkat level 3. Level 3 - valuation techniques for which the
input terendah yang signifikan terhadap lowest level input that is significant to the fair
pengukuran nilai wajar tidak dapat diobservasi value measurement is directly or indirectly
baik secara langsung atau tidak langsung. unobservable.
121
Page 599
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. KELOMPOK INSTRUMEN KEUANGAN (lanjutan) 38. FINANCIAL INSTRUMENT BY CATEGORY
(continued)
Hirarki nilai wajar instrumen keuangan (lanjutan) Fair value hierarchy of financial instruments
(continued)
Tabel di bawah ini menyajikan instrumen keuangan The table below shows the financial instruments
yang diakui pada nilai wajar berdasarkan hirarki recognized at fair value based on the hierarchy used
yang digunakan Perusahaan untuk menentukan dan by the Company in determining and disclosing the
mengungkapkan nilai wajar dari instrumen fair value of financial instruments:
keuangan:
31 Desember/December 31, 2025
Nilai wajar/Fair value
Jumlah nilai
tercatat/
Total carrying Tingkat/ Tingkat/ Tingkat/
amount Level 1 Level 2 Level 3 Total
Aset keuangan yang nilai Financial assets in which
wajarnya diungkapkan the fair value is disclosed
Piutang pembiayaan Investment financing
investasi - neto 1.345.194.820 - 1.141.376.150 20.730 1.141.396.880 receivables - net
Piutang modal kerja - neto 157.315.721 - 146.562.189 - 146.562.189 Working capital receivables - net
Piutang pembiayaan Multipurpose financing
multiguna - neto 2.749.243.570 - 1.975.144.158 18.452 1.975.162.610 receivables - net
Piutang sewa operasi - neto 24.760.334 - 24.535.275 217.875 24.753.150 Operating lease receivables - net
Aset lain-lain - neto 30.562.245 - 11.502.100 18.633.179 30.135.279 Other assets - net
Total aset keuangan 4.307.076.690 - 3.299.119.872 18.890.236 3.318.010.109 Total financial assets
Liabilitas keuangan yang nilai Financial liabilities in which
wajarnya diungkapkan the fair value is disclosed
Pinjaman yang diterima 2.572.791.498 - 2.139.586.353 - 2.139.586.353 Borrowings
Utang obligasi 999.102.946 - 1.012.386.066 - 1.012.386.066 Bonds payable
Total liabilitas keuangan 3.571.894.444 - 3.151.972.419 - 3.151.972.419 Total financial liabilities
31 Desember/December 31, 2024
Nilai wajar/Fair value
Jumlah nilai
tercatat/
Total carrying Tingkat/ Tingkat/ Tingkat/
amount Level 1 Level 2 Level 3 Total
Aset keuangan yang nilai Financial assets in which
wajarnya diungkapkan the fair value is disclosed
Piutang pembiayaan Investment financing
investasi - neto 1.385.853.844 - 1.151.236.660 25.432.237 1.176.668.897 receivables - net
Piutang modal kerja - neto 88.303.689 - 82.539.939 - 82.539.939 Working capital receivables - net
Piutang pembiayaan Multipurpose financing
multiguna - neto 4.794.499.241 - 3.245.926.123 4.390.824 3.250.316.947 receivables - net
Piutang sewa operasi - neto 55.028.538 - 43.272.743 19.243.854 62.516.597 Operating lease receivables - net
Aset lain-lain - neto 52.931.599 - 12.989.727 39.160.692 52.150.419 Other assets - net
Total aset keuangan 6.376.616.911 - 4.535.965.192 88.227.607 4.624.192.799 Total financial assets
Liabilitas keuangan yang nilai Financial liabilities in which
wajarnya diungkapkan the fair value is disclosed
Pinjaman yang diterima 4.973.707.999 - 4.270.383.603 - 4.270.383.603 Borrowings
Utang obligasi 1.001.511.620 - 994.630.240 - 994.630.240 Bonds payable
Total liabilitas keuangan 5.975.219.619 - 5.265.013.843 - 5.265.013.843 Total financial liabilities
122
Page 600
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. PERJANJIAN SIGNIFIKAN 39. SIGNIFICANT AGREEMENTS
PT MNC Finance PT MNC Finance
Pada tanggal 5 April 2022, Perusahaan mengadakan On April 5, 2022, the Company conducted a joint
perjanjian kerjasama pembiayaan bersama dengan financing cooperation agreement with
PT MNC Finance. Kedua belah pihak setuju untuk PT MNC Finance. Both parties agreed to cooperate
melakukan kerjasama fasilitas pembiayaan dalam with the facility financing in the form of providing
bentuk pemberian pembiayaan multiguna pemilikan multipurpose financing ownership of motorized
kendaraan bermotor, pembiayaan multiguna vehicles (consumer), financing multipurpose
pemilikan properti, dan pembiayaan modal kerja property ownership, and working capital financing to
kepada debitur. debtor.
Perusahaan memberikan Fasilitas Pembiayaan The Company provided Uncommitted Line
Uncomitted Line kepada PT MNC Finance sebesar Financing Facility to PT MNC Finance which
Rp100.000.000. Dengan porsi pembiayaan 95% amounts to Rp100,000,000. With the financing
Perusahaan dan 5% PT MNC Finance, dimana portion of 95% of the Company and 5% of PT MNC
Perusahaan menanggung risiko kredit sesuai Finance, the Company bears credit risk in
dengan porsi pembiayaan. accordance with the portion of the financing.
Jumlah piutang pembiayaan multiguna dan modal The multipurpose and factoring financing
kerja sehubungan dengan perjanjian pembiayaan receivables balance under these joint financing
bersama ini sebesar Rp77.563.336 dan agreements amounted to Rp77,563,336 and
Rp109.148.803 atau sebesar 1,50% dan 1,40% dari Rp109,148,803 or 1.50% and 1.40% from financing
jumlah piutang pembiayaan setelah dikurangi bagian receivables after deducted from bank in connections
yang dibiayai oleh bank sehubungan transaksi with the transaction of joint financing ccoperation as
Kerjasama pembiayaan bersama masing-masing of December 31,2025 and 2024, respectively.
pada tanggal 31 Desember 2025 dan 2024.
Perjanjian ini telah diperpanjang pada tanggal This agreement has been extended on November 8,
8 November 2024 dan telah berakhir pada 2024 and has been expired on November 8, 2025.
8 November 2025.
PT MNC Guna Usaha Indonesia PT MNC Guna Usaha Indonesia
Pada tanggal 25 Februari 2022, Perusahaan On February 25, 2022, the Company conducted a
mengadakan perjanjian kerjasama pembiayaan joint financing cooperation agreement with
bersama dengan PT MNC Guna Usaha Indonesia. PT MNC Finance. Both parties agreed to cooperate
Kedua belah pihak setuju untuk melakukan with the facility financing in the form of providing
kerjasama fasilitas pembiayaan dalam bentuk working capital to debtor.
pemberian pembiayaan modal kerja kepada debitur.
Perusahaan memberikan Fasilitas Pembiayaan The Company provided Uncommitted Line
Uncomitted Line kepada MNC Group sebesar Financing Facility to MNC Group which amounts to
Rp75.000.000. Dengan porsi pembiayaan 95% Rp75,000,000. With the financing portion of 95% of
Perusahaan dan 5% PT MNC Guna Usaha the Company and 5% of PT MNC Guna Usaha
Indonesia, dimana Perusahaan menanggung risiko Indonesia, the Company bears credit risk in
kredit sesuai dengan porsi pembiayaan. accordance with the portion of the financing.
Jumlah piutang pembiayaan modal kerja The factoring financing receivables balance under
sehubungan dengan perjanjian pembiayaan these joint financing agreements amounted to
bersama ini sebesar Rp60.705.000 dan Rp60,357,000 and Rp75,357,000 or 1.17% and
Rp75.357.000 atau sebesar 1,17% dan 0,97% dari 0.97% from multipurpose receivables after deducted
jumlah piutang pembiayaan setelah dikurangi bagian from bank in connections with the transaction of joint
yang dibiayai oleh bank sehubungan transaksi financing cooperation as of December 31,2025 and
Kerjasama pembiayaan bersama masing-masing 2024, respectively.
pada tanggal 31 Desember 2025 dan 2024.
123
Page 601
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. PERJANJIAN SIGNIFIKAN (lanjutan) 39. SIGNIFICANT AGREEMENTS (continued)
PT MNC Guna Usaha Indonesia (lanjutan) PT MNC Guna Usaha Indonesia (continued)
Perjanjian ini telah diperpanjang pada tanggal This agreement has been extended on
13 September 2025, dan akan berakhir pada September 13, 2025 and will be expired on
13 September 2026. September 13, 2026.
PT Tirta Rindang Unggul Ekatama Finance PT Tirta Rindang Unggul Ekatama Finance
Pada tanggal 6 Desember 2023, Perusahaan On December 6, 2023, the Company conducted
mengadakan perjanjian kerjasama pembiayaan a joint financing cooperation agreement with
bersama dengan PT Tirta Rindang Unggul Ekatama PT Tirta Rindang Unggul Ekatama Finance until
Finance sampai dengan tanggal 6 Desember 2024. December 6, 2024. Both parties agreed to cooperate
Kedua belah pihak setuju untuk melakukan with the facility financing in the form of providing
kerjasama fasilitas pembiayaan dalam bentuk Uncommited Line Non Revolving to debtor.
Uncommited Line Non Revolving kepada debitur.
Perusahaan memberikan Fasilitas Pembiayaan The Company provided Financing Facility to PT Tirta
kepada PT Tirta Rindang Unggul Ekatama Finance Rindang Unggul Ekatama Finance which amounts to
sebesar Rp100.000.000 Dengan porsi pembiayaan Rp100,000,000. With the financing portion of 95% of
95% Perusahaan dan 5% PT Tirta Rindang Unggul the Company and 5% of PT Tirta Rindang Unggul
Ekatama Finance, dimana Perusahaan menanggung Ekatama Finance, the Company bears credit risk in
risiko kredit sesuai dengan porsi pembiayaan. accordance with the portion of the financing.
Jangka waktu fasilitas pembiayaan ditetapkan satu The term of facility financing is one year from the
tahun sejak tanggal penandatanganan perjanjian. signing date of Agreement.
Jumlah piutang pembiayaan multiguna sehubungan The multipurpose financing receivables balance
dengan perjanjian pembiayaan bersama ini sebesar under these joint financing agreements amounted to
Rp17.270.164 dan Rp44.459.345 atau sebesar Rp17,270,164 and Rp44,459,345 or 0.33% and
0,33% dan 0,57% dari jumlah piutang pembiayaan 0.57% from multipurpose receivables after deducted
setelah dikurangi bagian yang dibiayai oleh bank from bank in connections with the transaction of joint
sehubungan transaksi Kerjasama pembiayaan financing ccoperation as of December 31,2025 and
bersama masing-masing pada tanggal 31 Desember 2024, respectively.
2025 dan 2024.
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
Pada tanggal 25 Januari 2023, Perusahaan On January 25, 2023, the Company obtained Joint
mendapatkan fasilitas Joint Financing sebesar Financing Facility amounting to Rp300,000,000.
Rp300.000.000. Fasilitas ini bersifat berulang This facility bears interest rate during 2023 at
(revolving) dan without recourse. Tingkat suku 6.60% - 7.10%. The term of credit withdrawal is one
bunga selama tahun 2023 sebesar 6,60% - 7,10%. year from the signing date of Credit Agreement.
Jangka waktu penarikan fasilitas ditetapkan satu
tahun sejak tanggal penandatanganan kredit.
Pada tanggal 25 Januari 2024, Perusahaan On January 25, 2024, the Company obtained
mendapatkan perpanjangan fasilitas Joint Financing extension of Joint Financing Facility amounting to
sebesar Rp300.000.000. Fasilitas ini bersifat Rp300,000,000. This facility bears interest rate
berulang (revolving) dan without recourse. Tingkat during 2024 at 6.75% - 7.11%. The facility will be
suku bunga selama tahun 2024 sebesar 6,75% - mature following the last maturity of customer.
7,11%. Fasilitas ini akan jatuh tempo mengikuti jatuh
tempo nasabah terakhir.
124
Page 602
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. PERJANJIAN SIGNIFIKAN (lanjutan) 39. SIGNIFICANT AGREEMENTS (continued)
PT Bank CIMB Niaga Tbk (lanjutan) PT Bank CIMB Niaga Tbk (continued)
Porsi pembiayaan untuk fasilitas ini adalah sebesar The financing portion for this facility is a max of
maks 90% : min 10% (Bank: Perusahaan). 90% : min of 10% (Bank: the Company).
Perusahaan diwajibkan untuk menjaga rasio The Company is required to maintain at the
pinjaman terhadap modal maksimum 7 kali dan NPF maximum debt to equity ratio of 7 times and NPF
maksimal 5%. maximum 5%.
Jumlah piutang pembiayaan multiguna sehubungan The multipurpose receivables balance under these
dengan perjanjian pembiayaan bersama ini sebesar joint financing agreements amounted to
Rp4.557.448 dan Rp17.549.357 atau sebesar 0,09% Rp4,557,448 and Rp17,549,357 or 0.09% and
dan 0,23% dari jumlah piutang pembiayaan setelah 0.23% from multipurpose receivables after
dikurangi bagian yang dibiayai oleh bank deducted from bank in connections with the
sehubungan transaksi Kerjasama pembiayaan transaction of joint financing cooperation
Bersama sebesar Rp12.224.013 dan Rp41.254.296 amounted of Rp12,224,013 and Rp41,254,296 as
masing-masing pada tanggal 31 Desember 2025 of December 31,2025 and 2024, respectively.
dan 2024.
PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk
Pada tanggal 10 November 2023, Perusahaan On November 10, 2023, the Company obtained
mendapatkan fasilitas tidak berulang (non- non-revolving and uncommitted Joint Financing
revolving) dan uncommitted Joint Financing sebesar Facility amounting to Rp1,000,000,000. This
Rp1.000.000.000. Tingkat suku bunga selama tahun facility bears interest rate during 2024 at
2024 sebesar 5,05% - 7,25%. Jangka waktu 5.05% - 7.25%. The term of credit withdrawal is 2
penarikan fasilitas ditetapkan 2 tahun sejak tanggal years from the signing date of Credit Agreement or
penandatanganan kredit atau hingga seluruh limit until all limit has been fully utilized.
tersebut telah ditarik seluruhnya, mana yang lebih
dahulu terjadi.
Pada tanggal 21 November 2025, Perusahaan On November 21, 2025, the Company obtained an
mendapatkan perpanjangan jangka waktu extension of the Joint Financing disbursement
penyaluran Joint Financing selama 6 (enam) bulan period for 6 (six) months until May 10, 2026.
sampai dengan 10 Mei 2026.
Porsi pembiayaan untuk fasilitas ini adalah The financing portion for this facility is max
maksimal sebesar 95% : 5% (Bank: Perusahaan). 95% : 5% (Bank: the Company).
Pada tanggal 02 Mei 2023, Perusahaan On May 2, 2023, the Company conducted an
mengadakan perjanjian sewa operasi kendaraan operating lease agreement with PT Bank Rakyat
dengan PT Bank Rakyat Indonesia (Persero) Tbk. Indonesia (Persero) Tbk. The Company provided
Perusahaan memberikan fasilitas sewa sebesar lease facility which amounts to Rp399,481,956
Rp399.481.956 dengan masa sewa 3 tahun sejak with a lease period of 3 years from the signing date
tanggal penandatanganan perjanjian. of agreement.
Pada tanggal 29 Desember 2025, Perusahaan On December 29, 2025, the Company obtained
melakukan sinergi pembiayaan Bersama Joint Financing Facilities with a portfolio
(Joint Financing) dalam pemberian Fasilitas composition of 99%:1% (Bank:Company).
Pembiayaan Konsumen dengan komposisi portfolio This Joint Financing facilities is effective from
sebesar 99%:1% (Bank:Perusahaan). Jangka waktu November 1, 2025 until December 31, 2027, or
pembiayaan Bersama ini berlaku sejak 1 November until all facilities have been fully settled.
2025 sampai dengan 31 Desember 2027 atau
hingga seluruh fasilitas telah lunas.
125
Page 603
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. PERJANJIAN SIGNIFIKAN (lanjutan) 39. SIGNIFICANT AGREEMENTS (continued)
PT Bank Rakyat Indonesia (Persero) Tbk PT Bank Rakyat Indonesia (Persero) Tbk
(lanjutan) (continued)
Jumlah piutang pembiayaan multiguna sehubungan The multipurpose receivables balance under these
dengan perjanjian pembiayaan bersama ini sebesar joint financing agreements amounted to
Rp123.489.022 dan Rp29.900.851 atau sebesar Rp123,489,022 and Rp29,900,851 or 2.35% and
2,35% dan 0,38% dari jumlah piutang pembiayaan 0.38% from multipurpose receivables after
setelah dikurangi bagian yang dibiayai oleh Bank deducted from Bank in connections with the
sehubungan dengan transaksi kerjasama transaction of joint financing cooperation amounted
pembiayaan bersama sebesar Rp589.801.888 dan to Rp589,801,888 and Rp132,819,745 as of
Rp132.819.745 masing-masing pada tanggal December 31,2025 and 2024, respectively.
31 Desember 2025 dan 2024.
PT Telekomunikasi Selular PT Telekomunikasi Selular
Pada tanggal 24 November 2022, Perusahaan On November 24, 2022, the Company conducted
mengadakan perjanjian sewa operasi kendaraan an operating lease agreement with
dengan PT Telekomunikasi Selular. Perjanjian PT Telekomunikasi Selular. The agreement is
berlaku efektif selama 4 tahun sejak tanggal effective for 4 years from the signing date of
penandatanganan perjanjian. agreement.
40. TAMBAHAN INFORMASI LAINNYA 40. ADDITIONAL INFORMATION
Arus Kas Cash Flow
Perubahan pada liabilitas yang timbul dari aktifitas Changes in liabilities arising from financing activities
pendanaan pada laporan arus kas adalah sebagai in the cash flow statement are as follows:
berikut:
31 Desember/December 31, 2025
1 Januari/ Arus Kas/ Perubahan nonkas 31 Desember/
January 2025 Cash Flows Non-cash activities December 2025
Pinjaman yang diterima 4.973.707.999 (2.397.989.260) (2.927.241) 2.572.791.498 Borrowings
Utang obligasi 1.001.511.620 - (2.408.674) 999.102.946 Bonds payable
Liabilitas sewa 15.985.011 (11.453.548) 10.021.842 14.553.305 Lease liabilities
Total liabilitas dari Total liabilities from financing
aktivitas pendanaan 5.991.204.630 (2.409.442.808) 4.685.927 3.586.447.749 activities
31 Desember/December 31, 2024
1 Januari/ Arus Kas/ Perubahan nonkas 31 Desember/
January 2024 Cash Flows Non-cash activities December 2024
Pinjaman yang diterima 5.811.971.934 (856.115.994) 17.852.059 4.973.707.999 Borrowings
Utang obligasi 1.196.419.664 (197.000.000) 2.091.956 1.001.511.620 Bonds payable
Medium Term Notes 499.598.942 (500.000.000) 401.058 - Medium Term Notes
Liabilitas sewa 7.625.583 (5.569.653) 13.929.081 15.985.011 Lease liabilities
Total liabilitas dari Total liabilities from financing
aktivitas pendanaan 7.515.616.123 (1.558.685.647) 34.274.154 5.991.204.630 activities
126
Page 604
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
41. SEGMEN OPERASI 41. OPERATING SEGMENT
Segmen operasi dilaporkan sesuai dengan laporan Operating segments are reported in accordance
internal Perusahaan yang disiapkan untuk with the internal reporting provided to the chief
mengambil keputusan operasional yang operating decision maker which is responsible for
bertanggung jawab untuk mengalokasikan sumber allocating resources to certain segments and
daya ke segmen tertentu dan penilaian atas performance assessments.
performanya.
Perusahaan melakukan kegiatan pembiayaan di The Company has financing activities in several
beberapa wilayah di Indonesia (Jakarta, Bogor, geographical areas in Indonesia (Jakarta, Bogor,
Tangerang dan Bekasi disingkat Jabotabek, Jawa Tangerang and Bekasi abbreviated Jabotabek,
Barat, Jawa Timur, Bali, Kalimantan dan Sulawesi, West Java, East Java, Bali, Kalimantan and
Jawa Tengah dan Sumatera), baik untuk piutang Sulawesi, Central Java and Sumatera), for
pembiayaan investasi, modal kerja maupun investment, working capital and multipurpose
multiguna. Untuk itu, informasi segmen operasi financing receivable. Therefore, geographical
disajikan sebagai bentuk primer pelaporan segmen. operating segment is presented as the primary basis
of segment reporting.
Informasi mengenai hasil dari masing-masing bisnis Information regarding the results of each reportable
segmen disajikan di bawah ini. Kinerja diukur segment is included below. Performance is
berdasarkan laba segmen sebelum pajak measured based on segment profit before income
penghasilan, sebagaimana dilaporkan dalam tax, as included in the internal management reports
laporan internal manajemen yang ditelaah oleh that are reviewed by the Company’s management.
manajemen Perusahaan. Keuntungan segmen Segment profit is used to measure performance of
digunakan untuk mengukur kinerja dimana that business segment as management believes
manajemen berkeyakinan bahwa informasi tersebut that such information is the most relevant in
paling relevan dalam mengevaluasi hasil segmen evaluating the results of those segments relative to
tersebut relatif terhadap entitas lain yang beroperasi other entities that operate within these industries.
dalam industri tersebut.
127
Page 605
The original financial statements included herein are in the Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
41. SEGMEN OPERASI (lanjutan) 41. OPERATING SEGMENT (continued)
Segmen operasi menurut daerah geografis pemasaran adalah sebagai berikut: The operating segment based on marketing geographical are as follows:
31 Desember 2025/December 31, 2025
Jabotabek Jawa Timur, Bali, Jawa Tengah/ Jawa Barat/ Sumatera Total
Kalimantan, dan Sulawesi/ Central Java West Java
East Java, Bali, Kalimantan,
and Sulawesi
Pendapatan segmen 650.285.036 242.571.694 87.997.282 75.646.402 173.479.649 1.229.980.063 Segment revenues
Pendapatan tidak dapat dialokasi Unallocated revenues
2.200.444
Total pendapatan 650.285.036 242.571.694 87.997.282 75.646.402 173.479.649 1.232.180.507 Total revenues
Beban segmen: Segment expenses:
Beban pendanaan dan keuangan Financing costs and financing
324.306.695 4.786.745 1.803.658 1.795.174 2.516.594 335.208.866 charges
Beban usaha Operating expenses
179.736.851 60.721.670 23.386.006 21.179.114 35.567.125 320.590.766
Beban penyusutan Depreciation expenses
286.206.636 3.391.558 809.031 1.361.428 1.819.544 293.588.197
Pembentukan cadangan kerugian Provision for impairment losses
penurunan nilai 53.404.451 40.003.273 14.284.364 15.811.571 36.972.258 160.475.917
Beban hunian Occupancy expenses
2.835.292 684.570 244.178 134.990 333.426 4.232.456
Total beban 846.489.925 109.587.816 40.527.237 40.282.277 77.208.947 1.114.096.202 Total expenses
Hasil segmen (196.204.889) 132.983.878 47.470.045 35.364.125 96.270.702 118.084.305 Segment results
Laba sebelum beban pajak final dan beban Income before final tax expense
118.084.305 and income tax expense
pajak penghasilan
Beban pajak final Final tax expense
2.200.444
Laba sebelum beban pajak penghasilan 115.883.861 Income before income tax expense
Beban pajak penghasilan 24.999.928 income tax expense
Laba tahun berjalan 90.883.933 Income for the year
128
Page 606
The original financial statements included herein are in the Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
41. SEGMEN OPERASI (lanjutan) 41. OPERATING SEGMENT (continued)
Segmen operasi menurut daerah geografis pemasaran adalah sebagai berikut The operating segment based on marketing geographical are as follows (continued):
(lanjutan):
31 Desember 2025/December 31. 2025
Jabotabek Jawa Timur, Bali, Jawa Tengah/ Jawa Barat/ Sumatera Total
Kalimantan, dan Sulawesi/ Central Java West Java
East Java, Bali, Kalimantan,
and Sulawesi
Aset segmen 1.814.885.322 1.083.617.462 373.692.394 248.716.731 896.467.978 4.417.379.887 Segment assets
Aset tidak dapat dialokasi Unallocated assets
1.000.761.479
Total aset 5.418.141.366 Total assets
Liabilitas segmen 307.844.222 7.733.956 11.933.403 2.004.580 3.374.635 332.890.796 Segment liabilities
Liabilitas tidak dapat dialokasi Unallocated liabilities
3.571.894.444
Total Liabilitas Total liabilities
3.904.785.240
Segment acquisitions of property and
Perolehan aset tetap segmen
572.639 579.495 83.504 78.704 623.496 1.937.838 equipment
Acquisitions of property and equipment
Perolehan aset tetap kantor pusat in head office
11.000.506
Total acquisitions of property and
Total perolehan aset tetap
12.938.344 equipment
129
Page 607
The original financial statements included herein are in the Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
41. SEGMEN OPERASI (lanjutan) 41. OPERATING SEGMENT (continued)
Segmen operasi menurut daerah geografis pemasaran adalah sebagai berikut The operating segment based on marketing geographical are as follows (continued):
(lanjutan):
31 Desember 2024/December 31, 2024
Jabotabek Jawa Timur, Bali, Jawa Tengah/ Jawa Barat/ Sumatera Total
Kalimantan, dan Sulawesi/ Central Java West Java
East Java, Bali, Kalimantan,
and Sulawesi
Pendapatan segmen 756.290.654 270.540.239 91.946.161 111.461.240 179.446.677 1.409.684.971 Segment revenues
Pendapatan tidak dapat dialokasi Unallocated revenues
1.572.322
Total pendapatan 756.290.654 270.540.239 91.946.161 111.461.240 179.446.677 1.411.257.293 Total revenues
Beban segmen: Segment expenses:
Beban pendanaan dan keuangan Financing costs and financing
188.465.139 118.888.213 41.587.365 49.519.297 77.698.766 476.158.780 charges
Beban usaha Operating expenses
148.728.545 78.085.577 26.662.602 34.510.711 46.383.908 334.371.343
Beban penyusutan Depreciation expenses
262.612.019 8.243.488 2.415.649 3.599.076 4.659.930 281.530.162
Pembentukan cadangan kerugian Provision for impairment losses
penurunan nilai 46.781.321 55.795.377 25.994.641 21.581.393 29.850.616 180.003.348
Beban hunian Occupancy expenses
1.377.656 1.289.483 412.842 439.619 654.408 4.174.008
Total beban 647.964.680 262.302.138 97.073.099 109.650.096 159.247.628 1.276.237.641 Total expenses
Hasil segmen 108.325.974 8.238.101 (5.126.938) 1.811.144 20.199.049 135.019.652 Segment results
Laba sebelum beban pajak final dan beban Income before final tax expense
135.019.652 and income tax expense
pajak penghasilan
Beban pajak final Final tax expense
1.572.322
Laba sebelum beban pajak penghasilan 133.447.330 Income before income tax expense
Beban pajak penghasilan 29.542.966 income tax expense
Laba tahun berjalan 103.904.364 Income for the year
130
Page 608
The original financial statements included herein are in the Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
41. SEGMEN OPERASI (lanjutan) 41. OPERATING SEGMENT (continued)
Segmen operasi menurut daerah geografis pemasaran adalah sebagai berikut The operating segment based on marketing geographical are as follows: (continued):
(lanjutan):
31 Desember 2024/December 31. 2024
Jabotabek Jawa Timur, Bali, Jawa Tengah/ Jawa Barat/ Sumatera Total
Kalimantan, dan Sulawesi/ Central Java West Java
East Java, Bali, Kalimantan,
and Sulawesi
Aset segmen 2.504.991.965 1.660.399.624 594.355.369 492.582.607 1.193.504.280 6.445.833.845 Segment assets
Aset tidak dapat dialokasi Unallocated assets
1.231.797.936
Total aset 7.677.631.781 Total assets
Liabilitas segmen 1.150.203.334 55.417.154 25.972.169 17.045.217 27.210.354 1.275.848.228 Segment liabilities
Liabilitas tidak dapat dialokasi Unallocated liabilities
4.977.235.145
Total Liabilitas Total liabilities
6.253.083.373
Segment acquisitions of property and
Perolehan aset tetap segmen
640.889 3.113.677 809.288 783.850 1.401.203 6.748.907 equipment
Acquisitions of property and equipment
Perolehan aset tetap kantor pusat in head office
14.055.054
Total acquisitions of property and
Total perolehan aset tetap
20.803.962 equipment
131
Page 609
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
42. STANDAR AKUNTANSI YANG TELAH 42. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE
EFEKTIF
Berikut ini adalah beberapa Standar Akuntansi The following are several Financial Accounting
Keuangan. Interpretasi Standar Akuntansi Keuangan Standards. Interpretations of Financial Accounting
dan amandemen yang telah disahkan oleh Dewan Standards and amendment issued by the
Standar Akuntansi Keuangan (DSAK) yang Indonesian Financial Accounting Standards Board
dipandang relevan terhadap pelaporan keuangan (DSAK) that are considered relevant to the financial
Perusahaan namun belum berlaku efektif untuk reporting of the Company but are not yet effective
laporan keuangan tahun 2025: for 2025 financial statements:
Mulai efektif pada atau setelah tanggal Effective beginning on or after January 1, 2026
1 Januari 2026
PSAK No. 109, "Instrumen Keuangan" dan PSAK SFAS No. 109, "Financial Instruments" and SFAS
No. 107, "Instrumen Keuangan: Pengungkapan", No. 107, "Financial Instruments: Disclosures", about
tentang "Klasifikasi dan Pengukuran Instrumen the "Classification and Measurement of Financial
Keuangan" Instruments"
Amandemen ini menambahkan dan mengklarifikasi These amendments adding and clarify statement in
ketentuan dalam PSAK No. 109 terkait penghentian SFAS No. 109 regarding derecognition of financial
pengakuan liabilitas keuangan, serta mengklarifikasi liabilities, as well as clarify the assessment of cash
penilaian karakteristik arus kas untuk aset keuangan flow characteristics for financial assets with ESG-
dengan fitur ESG-linked, aset keuangan dengan fitur linked features, financial assets with non-recourse
non-recourse, dan instrumen yang terikat secara features, and contractually bound instruments such
as tranche. The amendments also revise the
kontraktual seperti tranche. Amandemen ini juga
statement in SFAS No. 107 regarding the
mengubah ketentuan dalam PSAK No. 107 terkait
disclosure requirements for investments in equity
persyaratan pengungkapan investasi pada instruments measured at fair value through other
instrumen ekuitas yang diukur pada nilai wajar comprehensive income and adding statements
melalui penghasilan komprehensif lain dan related to financial instruments with contractual
menambah ketentuan terkait instrumen keuangan terms that alter the timing or amount of contractual
dengan persyaratan kontraktual yang mengubah cash flows.
waktu atau jumlah arus kas kontraktual.
Amandemen berlaku secara retrospektif untuk The amendment applies retrospectively to annual
periode pelaporan tahunan yang dimulai pada atau reporting periods beginning on or after January 1,
setelah 1 Januari 2026. Penerapan dini 2026. Earlier application is permitted. The Company
diperkenankan. Perusahaan saat ini sedang menilai is currently assessing the impact of the amendment
dampak dari amandemen tersebut untuk to determine the impact they will have on the
menentukan dampaknya terhadap pelaporan Company’s financial reporting.
keuangan Perusahaan.
132
Page 610
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
42. STANDAR AKUNTANSI YANG TELAH 42. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE (continued)
EFEKTIF (lanjutan)
Mulai efektif pada atau setelah tanggal Effective beginning on or after January 1, 2027
1 Januari 2027
PSAK No. 118, “Penyajian dan Pengungkapan SFAS No. 118, “Presentation and Disclosure of
Laporan Keuangan” Financial Statements”
PSAK No. 118 menggantikan PSAK No. 201, SFAS No. 118 which replaces SFAS No. 201,
memperkenalkan persyaratan baru untuk penyajian introduces new requirements for presentation
dalam laporan laba rugi, termasuk total dan subtotal within the statement of profit or loss, including
yang ditentukan. PSAK ini juga mengharuskan specified totals and subtotals. It also requires
pengungkapan ukuran kinerja yang ditentukan oleh disclosure of management-defined performance
manajemen dalam catatan dan mencakup measures in the notes and includes new
persyaratan baru untuk agregasi dan disagregasi requirements for aggregation and disaggregation of
informasi keuangan berdasarkan 'peran' yang financial information based on the identified ‘roles’
diidentifikasi dari laporan keuangan utama dan of the primary financial statements and the notes.
catatan.
Amandemen berlaku secara retrospektif untuk The amendment applies retrospectively to annual
periode pelaporan tahunan yang dimulai pada atau reporting periods beginning on or after 1 January
setelah 1 Januari 2027. Penerapan dini 2027. Earlier application is permitted. The
diperkenankan. Perusahaan saat ini sedang menilai Company is currently assessing the impact of the
dampak dari amandemen tersebut untuk amendment to determine the impact they will have
menentukan dampaknya terhadap pelaporan on the Company’s financial reporting.
keuangan Perusahaan.
43. PENGUNGKAPAN INFORMASI TAMBAHAN 43. ADDITIONAL DISCLOSURE ON NOTES TO THE
DALAM CATATAN ATAS LAPORAN KEUANGAN FINANCIAL STATEMENTS
Informasi tambahan berikut merupakan The following additional information is and additional
pengungkapan informasi tambahan dalam catatan disclosure on notes to the financial statement that
atas laporan keuangan yang tidak dipersyaratkan are not required by Financial Accounting Standards
oleh Standar Akuntansi Keuangan di Indonesia. in Indonesia. The disclosure of this additional
Pengungkapan informasi tambahan ini untuk information is to comply with Financial Services
memenuhi regulasi dari Otoritas Jasa Keuangan dan Authority regulation and is not audited.
tidak diaudit.
Manajemen Permodalan Capital Management
Termasuk dalam kebijakan pengelolaan modal As included in the Company’s capital management
Perusahaan. Perusahaan juga mempertimbangkan policy. the Company also considers Financial
Peraturan Otoritas Jasa Keuangan Service Authority Regulation No. 35/POJK.05/2018
No. 35/POJK.05/2018 tanggal 27 Desember 2018 dated December 27, 2018 which regulates that the
dimana Perusahaan menjaga total pinjamannya Company should mantain the total loan against own
dibandingkan dengan total modal sendiri (rasio capital (gearing ratio) at the maximum of 10 (ten)
pengungkit) ditetapkan setinggi-tingginya sebesar times.
10 (sepuluh) kali.
133
Page 611
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
43. PENGUNGKAPAN INFORMASI TAMBAHAN 43. ADDITIONAL DISCLOSURE ON NOTES TO THE
DALAM CATATAN ATAS LAPORAN KEUANGAN FINANCIAL STATEMENTS (continued)
(lanjutan)
Manajemen Permodalan (lanjutan) Capital Management (continued)
Tujuan Perusahaan dalam mengelola The Company’s objectives when managing capital
permodalannya adalah menjaga kelangsungan are to safeguard the Company’s ability to continue
usaha Perusahaan untuk dapat memberikan hasil as a going concern in order to provide returns for
kepada pemegang saham dan manfaat kepada shareholders and benefits for other stakeholders
pemangku kepentingan lainnya dan memelihara and to maintain an optimal capital structure to
optimalisasi struktur permodalan untuk mengurangi reduce the cost of capital.
biaya modal.
Konsisten dengan pelaku perusahaan lainnya, Consistent with other companies in the industry,
Perusahaan memonitor permodalan berdasarkan the Company monitors capital on the basis of
gearing ratio. Rasio ini dihitung dari nilai bersih the gearing ratio. This ratio is calculated as net debt
pinjaman (termasuk utang obligasi dan medium- (including bonds payable and medium-term notes)
term notes) dibagi dengan jumlah modal. Jumlah divided by total capital. Total capital is calculated
modal diambil dari ekuitas yang tercantum dalam asequity shown in the statements of financial
laporan posisi keuangan. position.
Dalam mengelola permodalan, Perusahaan In managing capital, the Company conducts
melakukan analisa secara bulanan untuk monthly analysis to ensure that the Company
memastikan bahwa Perusahaan tetap mengikuti complies with the POJK No. 35/POJK.05/2018
POJK No. 35/POJK.05/2018 tanggal 27 Desember dated December 27, 2018 regarding Financing
2018 tentang Penyelenggaraan Usaha Perusahaan Companies which have some provisions as follows:
Pembiayaan yang diantaranya mengatur ketentuan
sebagai berikut:
Modal disetor Perusahaan minimum sebesar The Company’s paid-up capital of minimum
Rp100.000.000; Rp100,000,000;
Ekuitas Perusahaan minimum sebesar 50,00% The Company’s equity amounting to minimum
dari modal disetor; 50.00% of paid-up capital;
Jumlah pinjaman yang dimiliki Perusahaan The amount of the Company’s loan to equity
dibandingkan modal sendiri dan utang and subordinated loan deducted by investment
subordinasi dikurangi penyertaan (gearing (gearing ratio) is maximum 10 times, both for
ratio) ditetapkan setinggi-tingginya 10 kali, baik offshore and on-shore domestic loans.
untuk pinjaman luar negeri maupun dalam
negeri.
31 Desember 2025/ 31 Desember 2024/
December 31. 2025 December 31. 2024
Pinjaman 3.571.894.444 5.975.219.619 Borrowings
Jumlah modal 1.513.356.126 1.424.548.408 Total Capital
Gearing ratio 2,36x 4,19x Gearing ratio
Perusahaan senantiasa menjaga jumlah maksimum The Company always maintains the maximum
gearing ratio lebih rendah dari ketentuan yang amount of gearing ratio at lower level than the
ditetapkan melalui analisa alternatif pembiayaan applicable regulation by performing an analysis to
baik melalui pinjaman bank maupun penerbitan determine financing alternative whether through the
medium terms notes. Perusahaan juga menghitung bank loans. or medium terms notes issuance.
biaya dana dari alternatif pembiayaan yang dipilih The Company also calculates the cost of fund of
untuk memastikan biaya dana tersebut dapat each financing alternative selected by the Company
menghasilkan pendapatan maksimum bagi to ensure it could generate a maximum income for
Perusahaan. the Company.
134
Page 612
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
43. PENGUNGKAPAN INFORMASI TAMBAHAN 43. ADDITIONAL DISCLOSURE ON NOTES TO THE
DALAM CATATAN ATAS LAPORAN KEUANGAN FINANCIAL STATEMENTS (continued)
(lanjutan)
Rasio Ratio
Berdasarkan Peraturan Otoritas Jasa Keuangan Based on the enactments of Otoritas Jasa
(POJK) No. 35/POJK.05/2018 tentang Keuangan Regulation (POJK)
Penyelenggaraan Usaha Perusahaan Pembiayaan No. 35/POJK.05/2018 regarding Business
sebagaimana diubah terakhir menjadi No. 46 Tahun Operation of Multifinance Company as last amended
2024 tentang Pengembangan dan Penguatan to No. 46 Year 2024 regarding Development and
Perusahaan Pembiayaan, Perusahaan Pembiayaan Strengthening of Multifinance Company,
Infrastruktur, dan Perusahaan Modal Ventura, Infrastructure Multifinance Company, and Venture
Perusahaan diharuskan untuk memenuhi sejumlah Capital Company, the Company is required to
rasio keuangan tertentu. Rasio-rasio diatur dengan comply with several financial ratios. The ratios are
rincian sebagai berikut: set with the following detail:
Ketentuan/
Nilai/Value Requirement
Financing to asset ratio 40% Minimal/Minimum Financing to asset ratio
Rasio saldo piutang pembiayaan untuk
pembiayaan investasi dan modal kerja Net financing receivables for investment
dibandingkan dengan total saldo and working capital financing to total
piutang pembiayaan 10% Minimal/Minimum financing receivables ratio
Rasio piutang pembiayaan bermasalah (neto) 5% Maksimal/Maximum Non-performing financing (net)
Rasio permodalan 10% Minimal/Minimum Capital ratio
Rasio ekuitas terhadap modal disetor 50% Minimal/Minimum Equity to paid up capital ratio
Gearing ratio 10x Maksimal/Maximum Gearing ratio
Rasio-rasio selain yang disebutkan sebelumnya Ratios other than stated previously are not regulated
tidak diatur batas minimal atau maksimal. Rasio- for the minimum or maximum limit. These ratios
rasio ini dibuat oleh Perusahaan berdasarkan have been prepared by the Company based on the
formula sebagaimana ditentukan dalam peraturan formula as prescribed in the said OJK regulation for
OJK tersebut untuk tujuan kepatuhan terhadap regulatory compliance purposes, where such ratios
peraturan, dimana rasio tersebut dapat berbeda jika may differ had the ratios been computed based on
rasio tersebut dihitung berdasarkan standar Indonesian financial accounting standards
akuntansi keuangan Indonesia (tidak diaudit). (unaudited).
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Financing to asset ratio 78,46% 82,37% Financing to asset ratio
Rasio saldo piutang pembiayaan neto Net financing receivables
terhadap total pendanaan 119,03% 105,83% to funding ratio
Rasio saldo piutang pembiayaan untuk
pembiayaan investasi dan modal kerja Net financing receivables for investment
dibandingkan dengan total saldo and working capital financing to total
piutang pembiayaan 36,34% 24,22% financing receivables ratio
Rasio piutang pembiayaan bermasalah (bruto) 1,75% 1,65% Non performing financing (gross)
Rasio piutang pembiayaan bermasalah (neto) 0,14% 0,23% Non-performing financing (net)
Rasio Permodalan 37,18% 24,56% Capital ratio
Rasio ekuitas terhadap modal disetor 336,30% 316,57% Equity to paid up capital ratio
Gearing ratio 2,36x 4,19x Gearing ratio
135
Page 613
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
44. PERISTIWA SETELAH PERIODE PELAPORAN 44. EVENTS AFTER THE REPORTING PERIOD
Perpanjangan dan Penambahan Fasilitas Kredit Extension and addition of Credit Facilities with
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Pada tanggal 30 Januari 2026, perusahaan On January 30, 2026, the Company obtained
memperoleh perpanjangan fasilitas Pinjaman renewal of Money Market Term Loan in the short
Berjangka Money Market (PBMM) dalam bentuk term revolving credit amount of Rp250,000.000.
kredit jangka pendek yang bersifat revolving sebesar This facility will mature on November 12, 2026.
Rp250.000.000. Fasilitas ini akan jatuh tempo pada
12 November 2026.
Perusahaan juga memperoleh penambahan fasilitas The Company obtained an additional Installment
pinjaman Installment Loan senilai Rp500.000.000 Loan facility in the form of non-revolving credit in the
yang bersifat non-revolving dengan masa penarikan amount of Rp500,000,000, with a maximum
maksimal 1 (satu) tahun dari tanggal perjanjian availability period of 1 year after the signing of the
kredit. Credit Agreement.
Fasilitas ini adalah fasilitas tanpa jaminan. This facility is clean basis or unsecured facility.
Perusahaan diwajibkan untuk menjaga gearing ratio The Company is required to maintain maximum
maksimum sebesar 10 kali serta mempertahankan gearing ratio of 10 times and maintain maximum Non
rasio Non Performing Loan (“NPL”) diatas Performing Loan (“NPL”) ratio above ninety (90) days
90 (sembilan puluh) hari maksimal 5% dan of 5% and the Company has complied with that
Perusahaan telah memenuhi seluruh persyaratan requirement.
tersebut.
Perpanjangan Fasilitas Kredit PT Bank Rakyat Extension of Credit Facilities with PT Bank Rakyat
Indonesia (Persero) Tbk Indonesia (Persero) Tbk
Pada tanggal 09 Februari 2026, Perusahaan On February 09, 2026, the Company obtained
memperoleh perpanjangan fasilitas pinjaman renewal of Uncomitted Credit Line facility in the form
Uncommitted Credit Line dalam bentuk Kredit of Short Term Loan and Bank Guarantee amount of
Jangka Pendek dan Bank Garansi sebesar Rp1,500,000,000 (sublimit Bank Guarantee amount
Rp1.500.000.000 (sublimit Bank Garansi of Rp50,000,000). This facility will mature on
Rp50.000.000). Fasilitas ini akan jatuh tempo sampai November 23, 2026.
dengan 23 November 2026.
Fasilitas ini adalah fasilitas tanpa jaminan. This facility is clean basis or unsecured facility.
Perusahaan diwajibkan untuk menjaga gearing ratio The Company is required to maintain maximum
maksimum sebesar 9 kali serta mempertahankan gearing ratio of 9 times and maintain maximum
rasio Non-Performing Loan (“NPL”) diatas Non- Performing Loan (“NPL”) ratio above ninety
90 (sembilan puluh) hari maksimal 5% dan (90) days of 5% and the Company has complied with
Perusahaan telah memenuhi seluruh persyaratan that requirement.
tersebut.
136
Page 614
The original financial statements included herein are in the
Indonesian language.
PT BRI MULTIFINANCE INDONESIA PT BRI MULTIFINANCE INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of December 31, 2025
Untuk Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam Ribuan Rupiah, (Expressed in Thousands of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
44. PERISTIWA SETELAH PERIODE PELAPORAN 44. EVENTS AFTER THE REPORTING PERIOD
(lanjutan) (continued)
Perpanjangan Fasilitas Kredit PT Bank SMBC Extension of Credit Facilities with PT Bank SMBC
Indonesia Tbk Indonesia Tbk
Pada tanggal 04 Februari 2026, Perusahaan On February 04, 2026, the Company obtained
memperoleh perpanjangan fasilitas pinjaman Loan renewal of Loan on Note in the form of Revolving
on Note dalam bentuk Revolving Credit Facility Credit Facility amount of Rp600,000,000. This facility
sebesar Rp600.000.000. Fasilitas ini akan jatuh will mature on December 31, 2026.
tempo sampai dengan 31 Desember 2026.
Fasilitas ini adalah fasilitas tanpa jaminan. This facility is clean basis or unsecured facility.
Perusahaan diwajibkan untuk menjaga gearing ratio The Company is required to maintain maximum
maksimum sebesar 8,5 kali serta mempertahankan gearing ratio of 8.5 times and maintain maximum Non
rasio Non Performing Loan (“NPL”) diatas Performing Loan (“NPL”) ratio above ninety (90) days
90 (sembilan puluh) hari maksimal 5% dan of 5% and the Company has complied with that
Perusahaan telah memenuhi seluruh persyaratan requirement.
tersebut.
Perpanjangan Fasilitas Kredit PT Bank Danamon Extension of Credit Facilities with PT Bank Danamon
Indonesia Tbk Indonesia Tbk
Pada tanggal 08 Januari 2026, Perusahaan On January 08, 2026, the Company obtained an
memperoleh perpanjangan jangka waktu penarikan extension of the drawdown period of Non-Revolving
fasilitas pinjaman Kredit Angsuran Berjangka bersifat Term Loan Credit facility amount of Rp700,000,000
non-revolving sebesar Rp700.000.000 dan and renewal of Revolving Short Term Credit Facility
perpanjangan Kredit Berjangka bersifat revolving amount of Rp300,000,000 (sublimit for Short Term
sebesar Rp300.000.000 (sublimit Kredit Berjangka 2 Credit Facility “2” amount of USD1,500,000 (in full
sebesar USD1.500.000 (dalam nilai penuh)). amount)). This facility will mature on December 21,
Fasilitas ini akan jatuh tempo sampai dengan 2026.
21 Desember 2026.
Pada tanggal 18 Februari 2026, Perusahaan On February 18, 2026, the Company obtained an
memperoleh perubahan ketentuan mengenai amendment to the terms of collateral for the undrawn
jaminan atas pemberian kredit untuk fasilitas of Non-Revolving Term Loan Credit facility changing
pinjaman Kredit Angsuran Berjangka dalam bentuk it to clean basis or unsecured facility.
non-revolving yang belum dilakukan penarikan
menjadi tanpa jaminan.
Perusahaan diwajibkan untuk menjaga gearing ratio The Company is required to maintain maximum
maksimum sebesar 10 kali serta mempertahankan gearing ratio of 10 times and maintain maximum Non
rasio Non Performing Loan (“NPL”) diatas 30 (tiga Performing Loan (“NPL”) ratio above 30 (thirthy)
puluh) hari maksimal 7% dan Perusahaan telah days of 7% and the Company has complied with that
memenuhi seluruh persyaratan tersebut. requirement.
137
Page 615
2025
Laporan Tahunan dan Laporan Keberlanjutan
Annual Report and Sustainability Report
PT BRI Multifinance Indonesia
Head Office
Menara BRILiaN Lantai 21 dan 22
Jl. Gatot Subroto Kav 64 No. 177A
Kelurahan Menteng Dalam,
Kecamatan Tebet, Jakarta Selatan
12870
: (021) 50595011
: contact.us@brifinance.co.id
: www.brifinance.co.id
Names mentioned 100 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT BRI Multifinance Indonesia STRENGTHENING FUNDAMENTAL
p.1
unresolved
org
PT BRI Multifinance
p.3 ×8
unresolved
org
PT BRI Multifinance Indonesia
· Company Name
p.3 ×201
unresolved
org
PT BRI Multifinance Indonesia. Referensi
p.3
unresolved
org
PT BRI
p.3 ×4
unresolved
org
Financial Services Authority
p.3 ×7
unresolved
org
Menteri Hukum Republik Indonesia
p.3
unresolved
org
Minister of Law
p.3
unresolved
org
Terbatas
p.3
unresolved
org
Otoritas Jasa Keuangan Republik Indonesia
p.3
unresolved
org
PT BRI Multifinance Indonesia. These
p.4
unresolved
org
PT BRI Multifinance Indonesia Informasi Pada Situs Web
p.10
unresolved
person
Procurement
· Komisaris
p.12
unresolved
person
Organ Pendukung
· Komisaris
p.12
unresolved
org
PT Pefindo
p.25 ×2
unresolved
org
Yayasan Group
p.26
unresolved
org
Yayasan Taruna Pertiwi
p.26
unresolved
org
PT BRI MULTIFINANCE INDONESIA Menara Brilian
p.29
unresolved
org
Jakarta Selatan 12870, DKI Jakarta
p.29
unresolved
org
Pusat Statistik
p.34
unresolved
org
Bank Indonesia
p.34 ×6
unresolved
org
Menteri BUMN
p.41
unresolved
org
Pusat
p.46
unresolved
—
PSP
· Pemegang Saham Pengendali
p.47
unresolved
org
PT BRI Multifinance Indonesia Statement
p.58 ×2
unresolved
org
PT BRI MULTIFINANCE INDONESIA Logo Perusahaan
p.62
unresolved
org
Yayasan Kesejahteraan Pekerja Bank Rakyat Indonesia Tbk
p.62 ×5
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia
p.62
unresolved
org
Minister of Law and Human Rights
p.62
unresolved
person
Kartini Muljadi
· Notaris
p.65 ×4
unresolved
org
PT Sanwa
p.65
unresolved
org
PT Sari Usaha Leasing Bank Ltd
p.65
unresolved
org
Sanwa Bank Ltd
p.65 ×3
unresolved
org
PT Sanwa-BRI Leasing
p.65 ×2
unresolved
person
Muljadi
p.65
unresolved
org
PT Sanwa-BRI
p.65
unresolved
org
PT Sanwa-BRI Finance
p.65 ×3
unresolved
org
Minister of Finance
p.65 ×2
unresolved
org
Menteri Keuangan Republik Indonesia
p.65
unresolved
org
PT BTMU-
p.65
unresolved
org
PT BTMU-BRI Finance
p.65 ×3
unresolved
org
UFJ Bank Ltd
p.65 ×5
unresolved
org
Tokyo-Mitsubishi UFJ Ltd.
p.65 ×6
unresolved
org
Tokyo Mitsubishi UFJ Ltd’s Ltd
p.65
unresolved
org
Indonesia (Persero) Tbk
p.67
unresolved
org
Menteri Keuangan
p.67
unresolved
org
PT UFJ-BRI Finance
p.67 ×2
unresolved
org
Yayasan Kesejahteraan Pekerja Bank
p.67
unresolved
org
Bank
2016 | Rakyat Indonesia.
p.67
unresolved
org
Bank Indonesia Certificates
p.70
unresolved
person
Prof. DR. Soepomo
p.74
unresolved
person
Dr. Cipto F-
p.74
unresolved
org
Litigation & Partners
p.76
unresolved
person
H. Cassyus Boy S. Vacant Bagian Modeling Bagian
p.76
unresolved
org
H. L. Vacant Eko Setiawan Kantor Cabang Branch
p.77
unresolved
person
Sertifikasi Dasar Pembiayaan
· Komisaris
p.80 ×3
unresolved
org
Bank Rakyat Indonesia Agroniaga (Persero) Tbk
p.80 ×4
unresolved
org
PT Mobipay Solution Pratama
p.81
unresolved
org
PT Multi Adiprakarsa Manunggal
p.81
unresolved
org
Rumah Tangga DPR RI
p.82
unresolved
org
PT Sinar Energi Utama
p.82 ×2
unresolved
org
PT BRI Multifinance Indonesia. Appointed
p.85 ×2
unresolved
org
PT BRI Multifinance Indonesia. Riwayat Pendidikan
p.85 ×2
unresolved
org
Bank BRI
p.85
unresolved
org
Mitsubishi UFJ Limited
p.87
unresolved
org
PT BRI Multifinance Indonesia Akta
p.88
unresolved
org
PT BRI Multifinance Indonesia Deed
p.88
unresolved
org
Departemen Head Kebijakan dan Prosedur
p.91
unresolved
person
dr. Diah Defawati Nihil
· Komisaris Independen
p.99 ×15
unresolved
org
Yayasan Kesejahteraan Pekerja
p.99
unresolved
org
Bank Employee Welfare Foundation Indonesia
p.99
unresolved
org
PT Asuransi BRI Life
p.212 ×2
unresolved
org
PT BRI Asuransi Indonesia
p.212 ×3
unresolved
org
PT Jaminan Kredit Indonesia (Persero)
p.212
unresolved
org
PT Pindad (Persero)
p.212
unresolved
org
PT Prima Armada Raya
p.212
unresolved
org
PT Pelita Indonesia Djaya
p.212
unresolved
org
PT BRI Ventura Investama
p.212
unresolved
org
Bank Financial Jasa Keuangan Nonbank
p.231
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