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PT Bank of India Indonesia Tbk
PT Bank of India Indonesia Tbk
2025
Annual Report
Laporan Tahunan
Jl. K.H. Samanhudi No. 37
Jakarta 10710, Indonesia
Telp : (+62 21) 3500 007 (Hunting)
Fax : (+62 21) 3808 178, 3500 007 Ext. 6
E-mail : boiicare@boiindonesia.co.id
Website : www.boiindonesia.co.id
SWIFT BIC : BKIDIDJA
Page 2
KEBERLANJUTAN TEMA
THEME CONTINUITY
Sangkalan dan Batasan 20 Fortifying the Fundamentals
Tanggung Jawab
25
for A Stronger Tomorrow
DISCLAIMER
Laporan ini merupakan Laporan Tahunan yang This report is an Annual Report integrated with the Tahun 2025 menjadi fase penting bagi PT Bank of India In 2025, PT Bank of India Indonesia Tbk (“Bank”)
terintegrasi dengan Laporan Keberlanjutan yang Sustainability Report, presenting information on Indonesia Tbk (“Bank”) dalam memperkuat fondasi bisnis enters a pivotal phase focused on reinforcing its core
menyajikan informasi mengenai kinerja keuangan, the Bank's financial, operational, and sustainability guna memastikan pertumbuhan yang lebih kokoh dan foundations to ensure stronger and more sustainable
operasional, serta kinerja keberlanjutan Bank performance based on data and information deemed berkelanjutan di masa mendatang. Di tengah dinamika growth in the years ahead. Amid evolving global and
berdasarkan data dan informasi yang diyakini akurat, accurate, reliable, and accountable. This report also ekonomi global dan domestik yang terus berkembang, domestic economic dynamics, the Bank prioritises capital
andal, dan dapat dipertanggungjawabkan. Laporan contains forward-looking statements prepared based Bank memusatkan perhatian pada penguatan struktur resilience, asset quality, disciplined risk management, and
ini juga memuat pernyataan prospektif yang disusun on assumptions, conditions, and projections at the time permodalan, kualitas aset, manajemen risiko, serta prudent governance as the cornerstones of long-term
berdasarkan asumsi, kondisi, dan proyeksi pada saat of preparation; therefore, actual future performance penerapan tata kelola yang prudent sebagai landasan stability and competitiveness.
laporan ini disusun, sehingga realisasi kinerja di masa may differ materially from expectations. The Bank utama dalam menjaga stabilitas dan daya saing.
yang akan datang dapat berbeda secara material assumes no responsibility for any consequences arising
dari yang diharapkan. Bank tidak bertanggung from the use of information in this report as a basis for Penguatan fundamental ini juga tercermin dalam This strengthening of fundamentals is reflected in the
jawab atas segala konsekuensi yang timbul dari decision-making by any party. Accordingly, the use optimalisasi proses operasional, percepatan transformasi optimisation of operational processes, acceleration of
penggunaan informasi dalam Laporan ini sebagai of information in this report as a basis for decision- digital, serta peningkatan kualitas layanan kepada digital transformation, and continuous enhancement
dasar pengambilan keputusan oleh pihak mana pun. making is entirely the responsibility of the user. nasabah. Dengan membangun sistem yang lebih efisien, of customer service quality. By building a more efficient,
Oleh karena itu, penggunaan informasi dalam Laporan adaptif, dan berbasis prinsip kehati-hatian, Bank tidak adaptive, and prudently managed system, the Bank
ini sebagai dasar pengambilan keputusan sepenuhnya hanya memperkokoh ketahanan institusi, tetapi juga Indonesia not only reinforces institutional resilience but
menjadi tanggung jawab pengguna informasi. menciptakan kapasitas untuk tumbuh secara sehat dan also creates greater capacity for healthy and sustainable
berkelanjutan. expansion.
Melalui langkah-langkah strategis yang terukur, Through measured and strategic initiatives, the Bank
Bank terus memperdalam relasi dengan nasabah, continues to deepen customer relationships, pursue high-
memperluas peluang bisnis yang berkualitas, quality business opportunities, and ensure that every
serta memastikan setiap inisiatif selaras dengan initiative remains aligned with sound governance and
prinsip tata kelola yang baik dan manajemen risiko disciplined risk management principles.
yang disiplin.
20 OPTIMALISASI STRATEGI
UNTUK HADAPI TANTANGAN
20 TAHUN PEMULIHAN
THE YEAR OF RECOVERY
20 MEMBANGUN MOMENTUM
BUILDING MOMENTUM
20 MELANGKAH MAJU DENGAN
TANGGUH
21 OPTIMIZING STRATEGIES IN FACING 22 23 24 MOVING FORWARD WITH
CHALLENGES RESILIENCE
Page 3
DAFTAR ISI LAPORAN TAHUNAN 20
TABLE OF CONTENTS ANNUAL REPORT 25
01
IKHTISAR KINERJA 5 Struktur dan Komposisi Pemegang Saham ✅ 59 Aspek Pemasaran 92 Sistem Pengendalian Internal ✅ 171
PERFORMANCE HIGHLIGHTS Shareholder Structure and Composition Marketing Aspect Internal Control System
Struktur Pemegang Saham Entitas Induk 61 Kebijakan dan Pembagian Dividen 93 Penerapan Fungsi Kepatuhan ✅ 175
Ikhtisar Keuangan 6 Parent Entity Shareholders Structure Dividend Policy and Distribution Compliance Function Implementation
Financial Highlights
Entitas Anak, Entitas Asosiasi, dan Ventura 63 Realisasi Dana Hasil Penawaran Umum 93 Akuntan Publik ✅ 176
Rasio Keuangan ✅ 8 Bersama ✅ Realization of Funds from Public Offerings Public Accountant
Financial Ratio✅ Subsidiaries, Associates, and Joint Ventures
Informasi Material Terkait Investasi, Ekspansi, 94 Manajemen Risiko ✅ 177
Ikhtisar Saham ✅ 9 Kronologi Pencatatan Saham ✅ 63 Divestasi, Merger, Akuisisi, dan Restrukturisasi Risk Management
Shares Highlights Chronology of Stock Listing Utang
Information Related To Investments, Expansion,
Permasalahan Hukum ✅ 181
Aksi Korporasi 10 Kronologi Pencatatan Efek Lainnya ✅ 64 Litigation
Divestiture, Mergers, Acquisitions, and Debt
Corporate Actions ✅ Chronology of Other Securities Listing
Restructuring Sanksi Administratif ✅ 181
Ikhtisar Obligasi, Sukuk, dan Obligasi Konversi 10 Skala Usaha ✅ 64 Administrative Sanctions
PT Bank of India Indonesia TBK Catatan Atas 95
Bonds, Sukuk, and Convertible Bonds Highlights Scale of Business
Laporan Keuangan Untuk Tahun yang Berakhir Kode Etik ✅ 182
Peristiwa Penting 10 Wilayah Operasional dan Jaringan Kantor ✅ 65 pada 31 Desember 2025 Code of Conduct
Event Highlights Operational Area and Office Network PT Bank of India Indonesia TBK Notes to The Financial
Statements for The Year Ended December 31, 2025 Kebijakan Pengungkapan Informasi ✅ 182
Sumber Daya Manusia ✅ 67 Information Disclosure Policy
Human Resources Informasi yang Mengandung Kejadian yang 95
02 Bersifat Luar Biasa dan Jarang Terjadi Pemberian Dana untuk Kegiatan Sosial 184
LAPORAN MANAJEMEN 11 Lembaga dan Profesi Penunjang Pasar Modal 71 Information Containing Extraordinary and Rare Granting Funds for Social Activities
MANAGEMENT REPORTS Capital Market Supporting Institutions and Events
Professions✅
Sistem Pelaporan Pelanggaran ✅ 184
Whistleblowing System
Perubahan Peraturan Perundang-undangan yang 95
Keanggotaan Asosiasi ✅ 72 Berdampak pada Perseroan
Laporan Dewan Komisaris 13 Kebijakan Anti Korupsi ✅ 186
Association Memberships Changes in Legislation Affecting The Company
Board of Commissioners Report ✅ Anti-Corruption Policy
Perubahan yang Bersifat Signifikan ✅ 72 Standar Baru dan Amandemen Standar Akuntansi 96
Laporan Direksi ✅ 19 Pemenuhan Penerapan Pedoman Tata Kelola 188
Significant Changes Keuangan
Board of Directors Report Perusahaan Terbuka
Teknologi Informasi ✅ 73 New Standards and Amendments to Financial Compliance with the Implementation of Guidelines
Information Technology Accounting Standards for Public Company Governance
03 Informasi pada Situs Web ✅ 74 Informasi Kelangsungan Usaha 96
PROFIL PERUSAHAAN 27 Website Information Business Sustainability Information
COMPANY PROFILE
SURAT PERNYATAAN ANGGOTA DIREKSI DAN 194
ANGGOTA DEWAN KOMISARIS TENTANG
TANGGUNG JAWAB ATAS LAPORAN TAHUNAN
Profil Bank ✅ 28 04
ANALISIS DAN PEMBAHASAN 75
05
TATA KELOLA PERUSAHAAN 97 2025 PT BANK OF INDIA INDONESIA TBK
Bank’s Profile
MANAJEMEN GOOD CORPORATE GOVERNANCE STATEMENT OF MEMBERS OF THE BOARD OF
Visi dan Misi 29 DIRECTORS AND THE BOARD OF COMMISSIONERS
MANAGEMENT DISCUSSIONS AND ANALYSIS
Vision and Mission REGARDING RESPONSIBILITY FOR THE 2025 ANNUAL
Penerapan Tata Kelola Perusahaan ✅ 98 REPORT OF PT BANK OF INDIA INDONESIA TBK
Jejak Langkah ✅ 30 Implementation of Corporate Governance
Tinjauan Ekonomi dan Industri Perbankan 76
Milestones
Economic and Banking Industry Review Rapat Umum Pemegang Saham ✅ 104
Riwayat Singkat Bank 32 General Meeting of Shareholders (GMS)
Tinjauan Operasi per Segmen Usaha 77
Brief History of The Bank
Operational Review by Business Segment Dewan Komisaris ✅ 110
06
LAPORAN KEBERLANJUTAN 195
Budaya Bank ✅ 34 Board of Commissioners SUSTAINABILITY REPORT
Analisis Kinerja Keuangan 79
Bank’s Culture
Financial Performance Analysis Direksi ✅ 119
Bidang Usaha ✅ 36 Board of Directors
Kemampuan Membayar Utang dan Tingkat 86
Business Lines
Kolektibilitas Piutang
Produk dan Layanan Jasa Bank ✅ 36 Debt Payment Capacity and Receivables
Penilaian Kinerja Dewan Komisaris dan Direksi ✅
Performance Evaluation of the Board of
129 07
LAMPIRAN 243
Bank’s Products and Services Collectability Rate Commissioners and the Board of Directors ANNEXURES
Struktur Organisasi ✅ 42 Struktur Modal 87 Kebijakan Remunerasi dan Nominasi Dewan 130
Organizational Structure Capital Structure Komisaris dan Direksi ✅ Laporan Publikasi Eksposur Risiko dan Permodalan 244
Ikatan Material untuk Investasi Barang Modal 88 Remuneration and Nomination Policy for the Board Risk Exposure and Capital Publication Report
Perubahan Komposisi Dewan Komisaris dan Direksi 44
Changes in The Composition of The Board of Material Commitment for Capital Goods Investment of Commissioners and the Board of Directors
Indeks SEOJK No. 16/SEOJK.04/2021 305
Commissioners and Board of Directors Transparansi Informasi Dewan Komisaris dan 132 SEOJK Index No. 16/SEOJK.04/2021
Realisasi Investasi Barang Modal 88
Profil Dewan Komisaris ✅ 46 Realization of Capital Goods Investment Direksi ✅
Tanggapan Terhadap Umpan Balik dan Verifikasi 321
Board of Commissioners Profile Information Transparency of the Board of
Informasi dan Fakta Material yang Terjadi Setelah 89 Laporan
Commissioners and the Board of Directors
Tanggal Laporan Akuntan Response to Feedback and Report Verification
Profil Direksi ✅ 49
Board of Directors Profile Material Information and Facts Occurring After The Komite di Bawah Dewan Komisaris ✅ 133 Lembar Umpan Balik 322
Accountant’s Report Date Committees under the Board of Commissioners
Feedback Form
Profil Pejabat Eksekutif ✅ 54
Executive Officers Profile Prospek Usaha 89 Komite di Bawah Direksi ✅ 151
Business Prospects Committees under the Board of Directors
Profil Pemimpin Cabang ✅ 57
Sekretaris Perusahaan ✅ 162
Branch Managers Profile Perbandingan Target dengan Realisasi Tahun 2025, 90
Corporate Secretary
LAPORAN KEUANGAN 323
serta Rencana Bisnis Bank 2026-2028
Comparison of Targets with Realization in 2025, and TAHUNAN 2025 (AUDITED)
Satuan Kerja Audit Intern ✅ 165
Projections for 2026-2028 2025 ANNUAL FINANCIAL STATEMENTS
Internal Audit Working Unit
(AUDITED)
Page 4
TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
Good Corporate Governance Sustainability Report Annexures
IKHTISAR KINERJA
Performance Highlights
DAFTAR ISI LAPORAN KEBERLANJUTAN 20
TABLE OF CONTENTS SUSTAINABILITY REPORT 25
01 Ikhtisar Kinerja Keberlanjutan
Sustainability Performance Highlight
Kinerja Aspek Ekonomi
Economic Aspect Performance
Kinerja Lingkungan
Environmental Performance
Kinerja Sosial
Social Performance
02 Strategi dan Membangun Budaya
Keberlanjutan
196
196
196
197
198
06 Kinerja Keberlanjutan
Sustainability Performance
Kinerja Ekonomi
Economic Performance
Perbandingan Target dan Kinerja Produksi,
Portofolio, Target Penyaluran Kredit, atau Investasi,
Pendapatan dan Laba Rugi
Comparison of Targets and Performance in
Production, Portfolio, Financing or Investment Targets,
Revenue and Profit and Loss
Perbandingan Target dan Kinerja Portofolio, Target
223
223
223
223
01
Penyaluran Kredit, atau Investasi pada Instrumen
Strategies and Building A Culture of Keuangan atau Proyek yang Sejalan dengan
Sustainability Keuangan Berkelanjutan
Comparison of Targets and Performance of Portfolios,
Strategi Keberlanjutan 198 Financing Targets, or Investments in Financial
Sustainability Strategy Instruments or Projects in Line with Sustainable
Finance
Prioritas dan Uraian Strategi Keberlanjutan 207
Sustainable Strategies Priority and Description Kinerja Lingkungan 225
Environmental Performance
Budaya Keberlanjutan 210
Culture of Sustainability Penggunaan Material Ramah Lingkungan 225
Use of Environmentally Friendly Materials
03 Penjelasan Direksi 212 Pengelolaan Energi 225
The Board of Directors’ Overview
Energy Management
Penjelasan Direksi terkait Aspek Keberlanjutan 212
Pengelolaan Emisi 226
Directors’ Overview Regarding Sustainability Aspects Emissions Management
04 Tata Kelola Keberlanjutan
Sustainability Governance
217 Pengelolaan Air 228
Water Management
Penanggung Jawab Keberlanjutan 217 Pengelolaan Limbah dan Efluen 229
Person Responsible for Sustainability Waste and Effluent Management
Pengembangan Kompetensi Keberlanjutan 218 Keanekaragaman Hayati 229
Sustainability Competency Development Biodiversity
Penilaian dan Pemantauan Risiko Keberlanjutan 219 Biaya Lingkungan 230
Sustainability Risk Assessment and Monitoring Environmental Costs
221 Kepatuhan Lingkungan dan Pengaduan Terkait 230
Pelibatan Pemangku Kepentingan
Lingkungan
Stakeholder Engagement Environmental Compliance and Environmental
Tantangan dan Peluang atas Penerapan 221 Complaints
Keberlanjutan Kinerja Sosial 230
Challenges and Opportunities in Implementing Social Performance
IKHTISAR
Sustainability
Aspek Ketenagakerjaan 230
05 Profil Perusahaan
Company Profile
222 Employment Aspects
Aspek Pelanggan 234
Customer Aspects
Aspek Masyarakat 236
KINERJA
Community Aspects
SURAT PERNYATAAN ANGGOTA DIREKSI DAN 242
ANGGOTA DEWAN KOMISARIS TENTANG
TANGGUNG JAWAB ATAS LAPORAN
KEBERLANJUTAN 2025 PT BANK OF INDIA
INDONESIA TBK
PERFORMANCE HIGHLIGHTS
STATEMENT OF MEMBERS OF THE BOARD OF
DIRECTORS AND THE BOARD OF COMMISSIONERS
REGARDING RESPONSIBILITY FOR THE 2025
SUSTAINABILITY REPORT OF PT BANK OF INDIA
INDONESIA TBK
PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 5
Page 5
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
IKHTISAR KINERJA
Performance Highlights
IKHTISAR KEUANGAN
(Dalam Jutaan Rupiah | In Million Rupiah)
Uraian 2025 2024 2023 Description
FINANCIAL HIGHLIGHTS
Laba (Rugi) Komprehensif
Other Comprehensive Income (Loss)
Lain yang dapat diatribusikan
Attributable to:
kepada:
(Dalam Jutaan Rupiah | In Million Rupiah)
• Pemilik 54.891 78.822 49.713 Owners •
Uraian 2025 2024 2023 Description
• Kepentingan Non-
- - - Non-Controlling Interests •
Pengendali
NERACA BALANCE SHEET
Penempatan pada Bank Placements with Bank Indonesia and Total Penghasilan
989.932 261.590 426.345 Total Other Comprehensive Income
Indonesia dan bank lain Other Banks Komprehensif Lain Tahun 54.891 78.822 49.713
for the Current Year
Berjalan
Surat Berharga 1.769.672 2.229.185 1.832.934 Securities
Laba (Rugi) Bersih per Saham
13,09 21,35 13,24 Net Profit (Loss) per Basic Share
Kredit yang diberikan 4.189.110 4.140.311 3.716.154 Loans Dasar
Cadangan Kerugian Penurunan Allowance for Impairment Losses
(63.725) (119.077) (166.948)
Nilai (CKPN) (CKPN)
Total Aset 7.177.245 6.815.157 6.128.562 Total Assets
Dana Pihak Ketiga 3.617.715 3.102.706 2.700.802 Third Party Funds Total Kredit Pendapatan Bunga Bersih
Total Loans Interest Income - Net
• Giro 582.274 481.456 349.408 Current Accounts •
• Tabungan 105.309 96.460 173.943 Savings •
+1,18% (yoy) +1,08% (yoy)
Rp4.189 Rp289
• Deposito Berjangka 2.930.133 2.524.789 2.177.451 Time Deposits •
Total Liabilitas 3.664.991 3.357.794 2.750.121 Total Liabilities
miliar I billion (2025) miliar I billion (2025)
Ekuitas 3.512.254 3.457.363 3.378.441 Equity
Total Liabilitas dan Ekuitas 7.177.245 6.815.157 6.128.562 Total Liabilities and Equity
LABA RUGI PROFIT AND LOSS
Dana Pihak Ketiga Laba Bersih
Pendapatan Bunga (termasuk Interest Income (including Third Party Funds Net Income
441.008 430.905 355.025
Provisi + Komisi) Provision + Commission)
Beban Bunga (termasuk Premi
151.628 144.627 100.382
Interest Expense (including +16,60% (yoy) -38,69% (yoy)
Rp3.618 Rp48
Penjamin Simpanan) Deposit Insurance Premium)
Pendapatan Bunga Bersih 289.380 286.278 254.643 Net Interest Income
Pendapatan Operasional miliar I billion (2025) miliar I billion (2025)
42.682 27.499 12.635 Other Operating Income
Lainnya
Pemulihan (Pembentukan)
Recovery (Provision) of Allowance for
Cadangan Kerugian Penurunan (154.018) (102.860) (117.882)
Nilai
Impairment Losses Total Aset Total Ekuitas
Total Assets Total Equity
Beban Operasional Lainnya (114.726) (108.025) (89.282) Other Operating Expenses
Laba (Rugi) Operasional 63.317 102.892 60.114 Operating Profit (Loss)
+5,31% (yoy) +1,59% (yoy)
Rp7.171 Rp3.512
Laba (Rugi) Non Operasional 371 (1.576) (1.312) Non-Operating Profit (Loss)
Laba (Rugi) Sebelum Pajak 63.688 101.315 58.802 Profit (Loss) Before Tax
miliar I billion (2025) miliar I billion (2025)
Manfaat (Beban) Pajak - Bersih (15.406) (22.560) (9.971) Net Tax Benefit (Expense)
Laba Rugi (Bersih) 48.282 78.755 48.831 Net Profit (Loss)
Jumlah Penghasilan (Rugi)
Other Comprehensive Income (Loss)
Komprehensif lain tahun 6.609 67 882
for the Current Year After Tax
Berjalan Setelah Pajak
Jumlah Penghasilan (Rugi)
Total Other Comprehensive Income
Komprehensif Lain Tahun 54.891 78.822 49.713
(Loss) for the Current Year
Berjalan
Laba ( Rugi ) yang dapat
Profit (Loss) Attributable to
diatribusikan kepada
• Pemilik 48.282 78.755 48.831 Owners •
• Kepentingan Non-
- - - Non-Controlling Interests •
Pengendali
Total Laba Tahun Berjalan 48.282 78.755 48.831 Total Current Year Profit
6 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 7
Page 6
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
IKHTISAR KINERJA
Performance Highlights
RASIO KEUANGAN IKHTISAR SAHAM
FINANCIAL RATIO SHARES HIGHLIGHTS
Data Saham 2025 per Bulan dalam Rupiah
(Dalam persentase | In percentage)
2025 Monthly Stock Data in Rupiah
Uraian 2025 2024 2023 Description Kapitalisasi Jumlah Saham Beredar
Bulan Kuartal Tertinggi Terendah Penutupan Volume
Capitalization Number of
Month Quarter Highest Lowest Closing Volume
Rasio Keuangan (%) ( Rp Miliar | Billion ) Outstanding Shares
Financial Ratio (%)
Januari /January 2.600 2.600 2.600 0,20 9.495,14 3.688.866.845
Tingkat Pengembalian atas
Aset
0,92 1,52 0,96 Return on Assets (ROA) Februari / February I - - 2.600 - 9.495,14 3.688.866.845
Maret / March 2.390 1.945 1.945 3,10 7.103,10 3.688.866.845
Tingkat Pengembalian atas
1,44 2,39 1,49 Return on Equity (ROE)
Ekuitas
2.600 1.945 1.945 3,30 7.103,10 3.688.866.845
Laba Bersih Terhadap
9,98 17,18 13,28 Net Profit Margin April / April 1.945 1.945 1.945 0,10 7.103,10 3.688.866.845
Pendapatan
Liabilitas Terhadap Ekuitas 104,35 97,12 81,40 Liabilities to Equity Mei / May II 1.905 1.450 1.450 12,20 5.295,37 3.688.866.845
Juni / June 1.440 1.430 1.430 0,30 5.222,33 3.688.866.845
Liabilitas Terhadap Total Aset 51,06 49,27 44,87 Liabilities to Assets
Pendapatan Bunga Bersih 1.945 1.430 1.430 12,60 5.222,33 3.688.866.845
4,30 4,44 4,58 Net Interest Margin (NIM)
(NIM)
Juli / July 1.430 1.425 1.425 0,20 5.204,07 3.688.866.845
Kredit terhadap Dana Pihak
Ketiga (LDR)
115,79 133,44 137,59 Loan to Deposit Ratio (LDR) Agustus / August III 1.425 1.425 1.425 7,20 5.204,07 3.688.866.845
September / September 1.410 1.300 1.315 2,40 4.802,35 3.688.866.845
Rasio Kecukupan Likuiditas
1.461,77 1.526,15 3.387,40 Liquidity Coverage Ratio (LCR)
(LCR)
1.430 1.300 1.315 9,80 4.802,35 3.688.866.845
Rasio Pendanaan Stabil Bersih
220,75 215,52 215,72 Net Stable Funding Ratio (NSFR) Oktober / October 1.315 1.000 1.000 16,50 3.651,98 3.688.866.845
(NSFR)
Rasio Biaya Terhadap
November / November IV 1.000 810 810 3,90 2.958,10 3.688.866.845
44,93 44,09 39,14 Cost to Income Ratio (CIR)
Pendapatan (CIR) 850 800 850 12,00 3.104,18 3.688.866.845
Desember / December
Rasio Kecukupan Modal (CAR) 87,79 88,58 92,54 Capital Adequacy Ratio (CAR) 1.315 800 850 32,40 3.104,18 3.688.866.845
Nilai Akhir 2.600 800 850
Beban Operasional Terhadap
Pendapatan Operasional 88,27 79,71 84,69
Operating Expenses to Operating Final Value
Income Ratio (BOPO)
(BOPO)
Kredit Bermasalah Terhadap
5,58 6,02 6,28 Non Performing Loans (NPL - Gross) Data Saham 2024 per Bulan dalam Rupiah
Total Kredit-Bersih (NPL Gross)
2024 Monthly Stock Data in Rupiah
Kredit Bermasalah Terhadap
4,33 3,48 3,88 Non Performing Loan Net (NPL Net)
Total Kredit-Bersih (NPL Net) Kapitalisasi Jumlah Saham Beredar
Bulan Kuartal Tertinggi Terendah Penutupan Volume
Capitalization Number of
Posisi Devisa Net (PDN) 0,02 0,18 0,24 Net Open Position (NOP) Month Quarter Highest Lowest Closing Volume
( Rp Miliar | Billion ) Outstanding Shares
Dana Murah terhadap Dana Januari / January 1.500 1.245 1.500 6,60 5.447,97 3.688.866.845
19,01 18,63 19,38 Low Cost Funds to Third Party Funds
Pihak Ketiga
Februari / February I 1.900 1.550 1.750 3,40 6.390,96 3.688.866.845
Suku Bunga Kredit Rupiah Credit Interest Rate in Rupiah
8,57 9,78 9,46 3.080 1.700 3.080 34,90 11.248,09 3.688.866.845
(rata-rata) (average) Maret / March
Suku Bunga Kredit US Dollar Credit Interest Rate in US Dollar April / April 3.100 3.080 3.100 3,60 11.321,13 3.688.866.845
5,51 5,57 5,54
(rata-rata) (average)
Mei / May II - - 3.100 - 11.321,13 3.688.866.845
Juni / June - - 3.100 - 11.321,13 3.688.866.845
Juli / July 3.000 3.000 3.000 0,10 10.995,93 3.688.866.845
Agustus / August III - - 3.000 - 10.995,93 3.688.866.845
September / September 3.000 3.000 3.000 0,60 10.995,93 3.688.866.845
Oktober / October - - 3.000 - 10.995,93 3.688.866.845
November / November IV - - 3.000 - 9.823,82 3.688.866.845
Desember / December 2.890 2.690 2.690 0,60 9.823,82 3.688.866.845
Nilai Akhir 3.100 - 2.690
Final Value
8 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 9
Page 7
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAPORAN MANAJEMEN
Management Report
AKSI KORPORASI
02
CORPORATE ACTION
PELAKSANAAN AKSI KORPORASI IMPLEMENTATION OF CORPORATE ACTION
Bank tidak melaksanakan aksi korporasi sepanjang The Bank did not undertake any corporate actions
tahun 2025, baik berupa penyertaan modal, pemecahan throughout 2025, including capital injections, stock splits,
saham (stock split), penggabungan saham (reverse stock), reverse stock splits, stock dividends, bonus share issuances,
pembagian dividen saham, penerbitan saham bonus, or changes to the par value of shares.
maupun perubahan nilai nominal saham.
IKHTISAR OBLIGASI, SUKUK,
DAN OBLIGASI KONVERSI
BONDS, SUKUK, AND CONVERTIBLE BONDS HIGHLIGHTS
Hingga akhir 2025, Bank tidak menerbitkan obligasi, sukuk, Until the end of 2025, the Bank had not issued bonds, sukuk,
dan obligasi konversi. or convertible bonds.
PERISTIWA PENTING
EVENT HIGHLIGHTS
5 Juni 2025 | June 5, 2025 17 Juni 2025 | June 17, 2025 17 Agustus 2025 I August 17, 2025 8 September 2025 | September 8, 2025
LAPORAN
Bank memperingati Hari Bumi pada Bank menerima penghargaan untuk Bank turut memeriahkan perayaan Hari Bank menerima penghargaan GRC
5 Juni 2025. "Best Subsidiary in Information Technology Ulang Tahun ke-80 Republik Indonesia Award pada 8 September 2025.
Upgradation in FY 2024" dari Bank of India. pada 17 Agustus 2025.
The Bank commemorating Earth Day The Bank received the GRC Award on
on June 5, 2025. The Bank received an award for 'Best The Bank celebrated Indonesia’s 80th September 8, 2025.
Subsidiary in Information Technology
Independence Anniversary on August
Upgradation in FY 2024' from Bank of India.
17, 2025.
MANAJEMEN
3 Oktober 2025 | October 3, 2025
Perayaan Hari Ulang Tahun Bank ke-57
pada 3 Oktober 2025
23 Oktober 2025 | October 23, 2025
Bank merayakan Hari Raya Deepavali
pada 23 Oktober 2025.
17 Desember 2025 | December 17, 2025
Bank menyelenggarakan Rapat Umum
Pemegang Saham Tahunan pada 17
17 Desember 2025 | December 17, 2025
Bank menyelenggarakan Public Expose
pada 17 Desember 2025.
MANAGEMENT REPORT
Desember 2025.
Celebration of the Bank's 57th The Bank celebrated Deepavali on The Bank held Public Expose on
Foundation Day on October 3, 2025 October 23, 2025. The Bank held Annual General Meeting December 17, 2025.
of Shareholders on December 17, 2025.
10 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 11
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAPORAN MANAJEMEN
Management Report
LAPORAN DEWAN KOMISARIS
BOARD OF COMMISSIONERS REPORT
Pemegang Saham dan Pemangku Kepentingan yang Dear Shareholders and Stakehodlers,
terhormat,
Dewan Komisaris menyampaikan rasa syukur The Board of Commissioners expresses its gratitude to
kepada Tuhan Yang Maha Esa atas rahmat dan Almighty God for His grace and blessings, enabling PT
karunia-Nya sehingga PT Bank of India Indonesia Bank of India Indonesia Tbk (“the Bank”) to navigate 2025
Tbk (“Bank”) mampu melalui tahun 2025 dengan while maintaining performance stability and operational
tetap menjaga stabilitas kinerja dan ketahanan resilience amid global financial market volatility, tight
operasional di tengah volatilitas pasar keuangan monetary policies, and geopolitical dynamics. In this
global, kebijakan moneter yang ketat, dan dinamika context, the Board of Commissioners believes that the
geopolitik. Dalam konteks tersebut, Dewan Komisaris Bank’s focus on balancing business growth, asset quality,
menilai bahwa fokus Bank pada keseimbangan capital strengthening, and the implementation of good
antara pertumbuhan usaha, kualitas aset, penguatan corporate governance remains appropriate, and has
permodalan, dan penerapan tata kelola perusahaan yang consistently exercised its supervisory role over strategic
baik merupakan langkah yang tepat, serta secara direction, performance, and initiatives to strengthen
konsisten menjalankan fungsi pengawasan terhadap arah fundamentals and advance transformation undertaken
strategis, kinerja, dan inisiatif penguatan fundamental by the Board of Directors to ensure the Bank’s readiness
serta transformasi yang dilaksanakan Direksi guna to address future challenges and capture opportunities in
memastikan kesiapan Bank dalam menghadapi support of long-term sustainability.
tantangan dan memanfaatkan peluang ke depan demi
keberlanjutan dan kepentingan jangka panjang Bank.
PELAKSANAAN TUGAS PENGAWASAN OVERSIGHT BY THE BOARD OF
DEWAN KOMISARIS DALAM PERUMUSAN DAN COMMISSIONERS ON STRATEGY FORMULATION
IMPLEMENTASI STRATEGI AND IMPLEMENTATION
Sepanjang tahun 2025, Dewan Komisaris melaksanakan Throughout 2025, the Board of Commissioners carried out
pengawasan berkelanjutan atas perumusan dan ongoing oversight of the formulation and implementation
implementasi strategi Bank oleh Direksi, termasuk of the Bank’s strategy by the Board of Directors, including
melalui penelaahan Rencana Bisnis Bank (RBB), kinerja reviews of the Bank Business Plan (BBP), financial and
keuangan dan operasional, serta laporan komite, guna operational performance, and committee reports, to
memastikan pertumbuhan yang berkualitas, prudent, ensure prudent, high-quality, and sustainable growth.
dan berkelanjutan. Pengawasan dilakukan melalui rapat Oversight was conducted through regular meetings
berkala dan evaluasi atas pencapaian target serta and evaluations of target achievement and key risks,
risiko utama, dengan penilaian bahwa fokus penguatan with the Board concluding that a strategic focus on
fundamental, optimalisasi portofolio, peningkatan strengthening fundamentals, optimizing the portfolio,
kualitas layanan dan infrastruktur, serta konsolidasi enhancing service quality and infrastructure, and internal
internal tanpa aksi korporasi merupakan langkah strategis consolidation without corporate actions was appropriate
yang tepat untuk memperkuat ketahanan dan kesiapan to reinforce the Bank’s resilience and readiness for the next
Bank ke depan. growth phase.
PENILAIAN KINERJA DIREKSI ASSESSMENT OF THE BOARD OF DIRECTORS’
SUDHIRANJAN PADHI
PERFORMANCE
Sepanjang tahun 2025, Dewan Komisaris melaksanakan Throughout 2025, the Board of Commissioners conducted
Komisaris Utama penilaian kinerja Direksi secara komprehensif dengan a comprehensive assessment of the Board of Directors’
President Commissioner mengacu pada Rencana Bisnis Bank (RBB), indikator performance with reference to the Bank Business Plan
kinerja utama, serta capaian kinerja keuangan dan (BBP), key performance indicators, and financial and
non-keuangan. Berdasarkan evaluasi tersebut, Dewan non-financial achievements. Based on this evaluation, the
Komisaris menilai bahwa Direksi telah menjalankan Board concluded that the Board of Directors managed
12 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 13
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAPORAN MANAJEMEN
Management Report
pengelolaan Bank secara bertanggung jawab dan the Bank responsibly and prudently, in line with the PANDANGAN ATAS PENERAPAN TATA KELOLA VIEW ON THE IMPLEMENTATION OF
prudent, serta konsisten dengan arah strategis yang established strategic direction, positioning 2025 as PERUSAHAAN CORPORATE GOVERNANCE
ditetapkan, khususnya dalam menempatkan tahun a year of consolidation and strengthening of
2025 sebagai periode konsolidasi dan penguatan business fundamentals. Dewan Komisaris telah melakukan penelaahan dan The Board of Commissioners has conducted an independent
fundamental usaha. pengawasan independen atas penerapan Tata Kelola review and oversight of the Bank’s implementation of Good
Perusahaan yang Baik (GCG) di Bank sepanjang tahun Corporate Governance (GCG) throughout 2025, covering
Dari sisi kinerja keuangan dan operasional, Dewan From a financial and operational perspective, the Board 2025, yang mencakup struktur, proses, dan hasil. governance structures, processes, and outcomes. Based
Komisaris mencatat bahwa capaian Bank sepanjang of Commissioners noted that the Bank’s performance in Berdasarkan evaluasi tersebut, Dewan Komisaris menilai on this evaluation, the Board considers that GCG has been
tahun 2025 berada dalam koridor target RBB. Pendapatan 2025 remained within the BBP targets. Net Interest Income bahwa penerapan GCG telah berjalan secara konsisten, implemented consistently, at an adequate level, and with
Bunga Bersih tercatat sebesar Rp289 miliar, penyaluran amounted to Rp289 billion, total loans reached Rp4,189 memadai, dan menunjukkan perbaikan berkelanjutan, continuous improvement, while encouraging the Board of
kredit mencapai Rp4.189 miliar, Dana Pihak Ketiga (DPK) billion, Third Party Funds (TPF) stood at Rp3,618 billion, serta mendorong Direksi untuk terus memperkuat budaya Directors to further strengthen a culture of compliance
sebesar Rp3.618 miliar, dan Laba Bersih Tahun Berjalan and Net Profit for the Year amounted to Rp48 billion. kepatuhan dan integritas, efektivitas pengendalian and integrity, enhance the effectiveness of internal
sebesar Rp48 miliar. Kualitas aset tetap terjaga dengan Asset quality remained well maintained with a controlled internal dan manajemen risiko, serta integrasi prinsip tata controls and risk management, and integrate governance
profil risiko kredit yang terkendali, mencerminkan credit risk profile, reflecting effective risk management kelola dalam perencanaan dan pengambilan keputusan principles into strategic planning and decision-making in
efektivitas pengelolaan risiko dan penerapan prinsip and consistent application of prudential principles in strategis, sejalan dengan ketentuan regulator, praktik line with regulatory requirements, industry best practices,
kehati-hatian dalam penyaluran kredit. lending activities. terbaik industri, dan perkembangan teknologi serta and developments in technology and data security.
keamanan data.
Selain kinerja finansial, Dewan Komisaris juga menilai Beyond financial performance, the Board also
positif upaya Direksi dalam memperkuat kapabilitas positively assessed the Board of Directors’ efforts PENGAMATAN ATAS SISTEM PELAPORAN OBSERVATIONS ON THE WHISTLEBLOWING
organisasi dan tata kelola, termasuk pengembangan to strengthen organizational capabilities and PELANGGARAN (WHISTLEBLOWING SYSTEM) SYSTEM
infrastruktur teknologi informasi, peningkatan kualitas governance, including the enhancement of
layanan, serta penguatan fungsi kepatuhan, audit information technology infrastructure, service Dewan Komisaris memandang Sistem Pelaporan The Board of Commissioners views the Whistleblowing
internal, dan implementasi program Anti Money quality improvement, and the strengthening of Pelanggaran (Whistleblowing System/WBS) sebagai System (WBS) as a key element in strengthening
Laundering dan Countering the Financing of Terrorism compliance, internal audit, and AML/CFT implementation. elemen penting dalam memperkuat tata kelola corporate governance and fostering a culture of integrity,
(AML/CFT). Secara keseluruhan, Dewan Komisaris Overall, the Board of Commissioners is of the view perusahaan dan membangun budaya integritas, transparency, and accountability within the Bank, and
berpendapat bahwa Direksi telah berhasil mengelola that the Board of Directors has effectively managed transparansi, dan akuntabilitas di lingkungan Bank, actively monitored its implementation throughout 2025 as
Bank secara efektif di tengah tantangan yang the Bank amid complex challenges, while laying serta secara aktif memantau penerapannya sepanjang part of the internal control system. The Board concluded
kompleks, sekaligus meletakkan fondasi yang kuat bagi a solid foundation for the next phase of growth tahun 2025 sebagai bagian dari sistem pengendalian that the WBS mechanisms are in place, accessible,
Bank untuk memasuki fase pertumbuhan berikutnya with a more resilient, adaptive, and competitive internal. Dewan Komisaris menilai bahwa mekanisme WBS and implemented with due regard to confidentiality,
dengan struktur bisnis yang lebih solid, adaptif, dan business structure. telah tersedia, dapat diakses, dan dijalankan dengan whistleblower protection, and objective case handling,
berdaya saing. mengedepankan prinsip kerahasiaan, perlindungan while encouraging the Board of Directors to continuously
pelapor, serta penanganan laporan yang objektif, enhance the system’s effectiveness through stronger
PANDANGAN ATAS PROSPEK USAHA BANK BOARD OF COMMISSIONERS’ VIEW ON THE sekaligus mendorong Direksi untuk terus meningkatkan awareness initiatives, improved follow-up quality,
YANG DISUSUN OLEH DIREKSI BANK’S BUSINESS OUTLOOK efektivitas sistem melalui penguatan sosialisasi, kualitas consistent disciplinary enforcement, and proportional
tindak lanjut, konsistensi penegakan disiplin, dan transparency to ensure that the WBS functions
Dewan Komisaris telah mencermati secara saksama The Board of Commissioners has carefully reviewed transparansi penanganan laporan agar WBS berfungsi optimally as an early prevention and detection tool for
proyeksi dan arah pengembangan usaha Bank yang disusun the Bank’s business outlook and development strategy optimal sebagai instrumen pencegahan dan deteksi dini potential violations.
oleh Direksi untuk tahun 2026 dan periode selanjutnya, prepared by the Board of Directors for 2026 and beyond, potensi pelanggaran.
dan menilai bahwa prospek tersebut dirumuskan and considers the prospects to be formulated in a realistic
secara realistis dengan mempertimbangkan dinamika manner by taking into account external dynamics, internal PENILAIAN KINERJA KOMITE DI BAWAH DEWAN ASSESSMENT OF THE COMMITTEES UNDER THE
eksternal, kapasitas internal, serta keseimbangan antara capacity, and the balance between growth acceleration KOMISARIS BOARD OF COMMISSIONERS
pertumbuhan dan penguatan fondasi bisnis. Fokus pada and strengthening business fundamentals. The focus on
penguatan pendanaan, pengembangan kredit strengthening the funding base, selectively expanding the Dalam mendukung efektivitas fungsi pengawasan, Dewan To support the effectiveness of its supervisory function,
secara selektif, peningkatan layanan berbasis credit portfolio, enhancing technology-based services, Komisaris didukung oleh Komite Audit, Komite Pemantau the Board of Commissioners is assisted by the Audit
teknologi, serta penguatan infrastruktur TI, and reinforcing IT infrastructure, products, and human Risiko, serta Komite Remunerasi dan Nominasi, yang Committee, the Risk Monitoring Committee, and the
produk, dan kualitas sumber daya manusia dinilai capital is viewed as aligned with changing customer kinerjanya dievaluasi secara berkala sepanjang tahun Remuneration and Nomination Committee, whose
selaras dengan perubahan perilaku nasabah dan behavior and industry competition, and supported by 2025. Berdasarkan hasil evaluasi tersebut, Dewan Komisaris performance was regularly evaluated throughout 2025.
persaingan industri, serta didukung oleh adequate capital and governance, leading the Board menilai bahwa seluruh komite telah menjalankan tugas Based on these evaluations, the Board of Commissioners
permodalan dan tata kelola yang memadai, sehingga to support the strategic direction set by the Board of dan tanggung jawabnya secara efektif dan profesional, concluded that all committees performed their duties
Dewan Komisaris mendukung arah usaha Direksi dengan Directors while emphasizing consistent execution, clear dengan kontribusi nyata dalam pengawasan pelaporan and responsibilities effectively and professionally,
penekanan pada konsistensi pelaksanaan, ketepatan priorities, and prudent risk management to ensure healthy, keuangan, pengendalian internal, kepatuhan, pengelolaan making meaningful contributions to the oversight of
prioritas, dan pengelolaan risiko agar pertumbuhan Bank measurable, and sustainable growth. risiko, serta keselarasan kebijakan remunerasi dan financial reporting, internal controls, compliance, risk
berlangsung sehat, terukur, dan berkelanjutan. pengelolaan talenta dengan kinerja dan keberlanjutan management, and the alignment of remuneration and
Bank, sehingga secara keseluruhan mendukung kualitas talent management policies with the Bank’s performance
tata kelola dan pengambilan keputusan strategis Bank. and sustainability, thereby supporting sound governance
and strategic decision-making.
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAPORAN MANAJEMEN
Management Report
PENGARAHAN DIREKSI OLEH DEWAN GUIDANCE TO THE BOARD OF DIRECTORS BY
KOMISARIS THE BOARD OF COMMISSIONERS
DEWAN KOMISARIS
Sepanjang tahun 2025, Dewan Komisaris secara aktif Throughout 2025, the Board of Commissioners actively
dan berkesinambungan memberikan pengarahan serta and continuously provided guidance and advice to
nasihat kepada Direksi melalui rapat, koordinasi, dan
konsultasi strategis guna memastikan pengelolaan Bank
the Board of Directors through meetings, strategic
coordination, and consultations to ensure that the Bank’s
PT BANK OF INDIA INDONESIA TBK
tetap sejalan dengan visi jangka panjang, prinsip kehati- management remained aligned with its long-term vision, BOARD OF COMMISSIONERS PT BANK OF INDIA INDONESIA TBK
hatian, penguatan tata kelola, dan kepentingan pemangku prudential principles, strengthened governance, and
kepentingan. Pengarahan tersebut menekankan stakeholder interests. The guidance focused on enhancing
penguatan manajemen risiko dan kualitas aset, risk management and asset quality, accelerating digital
percepatan transformasi digital, kepatuhan terhadap transformation, ensuring regulatory compliance, and
ketentuan regulator, serta peningkatan kualitas layanan improving service quality and operational effectiveness,
dan efektivitas operasional, dengan tindak lanjut yang with follow-up actions monitored regularly to LUNGGUK GULTOM SUDHIRANJAN PADHI HANDADJAJA SULAIMAN
dipantau secara berkala untuk memastikan implementasi ensure effective and measured implementation of Komisaris Independen Komisaris Utama Komisaris Independen
keputusan strategis berjalan efektif dan terukur. strategic decisions. Independent Commissioner President Commissioner Independent Commissioner
APRESIASI APPRECIATION
Menutup Laporan Dewan Komisaris Tahun 2025, Dewan In closing the 2025 Report of the Board of
Komisaris menyampaikan apresiasi dan terima kasih yang Commissioners, the Board of Commissioners expresses
setinggi-tingginya kepada Direksi atas kepemimpinan its highest appreciation and gratitude to the Board of
dan dedikasi dalam mengelola Bank secara prudent dan Directors for their leadership and dedication in managing
berorientasi jangka panjang, kepada seluruh karyawan the Bank in a prudent and long-term manner, to all
atas profesionalisme dan komitmen dalam mendukung employees for their professionalism and commitment in
operasional dan pengembangan Bank, serta kepada para supporting the Bank’s operations and development, and to
pemegang saham, nasabah, mitra usaha, dan regulator shareholders, customers, business partners, and regulators
atas dukungan, arahan, dan kerja sama yang konstruktif. for their support, direction, and constructive cooperation.
Sinergi seluruh pemangku kepentingan tersebut menjadi The synergy of all stakeholders is an important foundation
fondasi penting dalam menjaga stabilitas kinerja, in maintaining performance stability, strengthening
memperkuat tata kelola, dan mendorong keberlanjutan governance, and promoting the Bank’s sustainability.
Bank. Ke depan, Dewan Komisaris berkomitmen untuk terus Going forward, the Board of Commissioners is committed
menjalankan fungsi pengawasan dan pemberian nasihat to continuing to carry out its supervisory and advisory
secara konsisten dan independen guna memastikan functions consistently and independently to ensure
Bank tumbuh sebagai institusi perbankan yang sehat, the Bank grows as a healthy, resilient, and trusted
tangguh, dan terpercaya. banking institution.
Atas Nama Dewan Komisaris
On Behalf of Board of Commissioners
SUDHIRANJAN PADHI
Komisaris Utama
President Commissioner
16 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 17
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAPORAN MANAJEMEN
Management Report
LAPORAN DIREKSI
BOARD OF DIRECTORS REPORT
Para Pemegang Saham dan Pemangku Kepentingan Dear Shareholders and Stakeholders,
yang Terhormat,
Direksi menyampaikan rasa syukur kepada Tuhan Yang The Board of Directors expresses its gratitude to Almighty
Maha Esa atas penyertaan dan anugerah-Nya sehingga God for His guidance and blessings, enabling PT Bank
PT Bank of India Indonesia Tbk (“Bank”) mampu melalui of India Indonesia Tbk (“the Bank”) to navigate 2025
tahun 2025 dengan tetap membukukan kinerja yang while delivering solid and positive performance amid
solid dan positif di tengah dinamika ekonomi global dan global and domestic economic dynamics. Through this
domestik. Melalui laporan ini, Direksi menyampaikan report, the Board of Directors presents its accountability
pertanggungjawaban atas kinerja, strategi, dan arah for the Bank’s performance, strategies, and policy
kebijakan Bank sepanjang tahun buku 2025, yang directions throughout the 2025 financial year, reflecting
mencerminkan komitmen terhadap penerapan tata kelola the Bank’s commitment to good corporate governance,
perusahaan yang baik, pengelolaan usaha yang prudent, prudent business management, and consistent
serta konsistensi dalam mendorong pertumbuhan efforts to promote sustainable growth and
berkelanjutan dan kontribusi bagi perekonomian nasional. contribute to the national economy.
TINJAUAN KONDISI EKONOMI DAN BISNIS ECONOMIC AND BUSINESS REVIEW
Sepanjang tahun 2025, perekonomian Indonesia Throughout 2025, Indonesia’s economy demonstrated
menunjukkan ketahanan yang relatif baik di tengah relative resilience amid ongoing global pressures,
tekanan global yang berlanjut, didukung oleh stabilitas supported by macroeconomic stability through
makroekonomi melalui koordinasi kebijakan fiskal dan coordinated fiscal and monetary policies. This stability
moneter. Stabilitas tersebut tercermin dari suku bunga was reflected in Bank Indonesia’s policy rate (BI-Rate),
acuan Bank Indonesia (BI-Rate) yang dipertahankan which was maintained at 4.75% through the end of 2025,
pada level 4,75% hingga akhir 2025 serta inflasi yang tetap with inflation remaining within the target range, thereby
berada dalam kisaran target, sehingga menopang daya sustaining purchasing power and domestic consumption.
beli masyarakat dan menjaga konsumsi domestik.
Pada industri perbankan, dinamika usaha berlangsung In the banking industry, business conditions remained
secara moderat dengan indikasi perbaikan permintaan moderate with signs of improving credit demand toward
kredit pada akhir tahun. Bank Indonesia mencatat Saldo year-end. Bank Indonesia recorded a Weighted Net
Bersih Tertimbang (SBT) permintaan kredit baru sebesar Balance (WNB) of new credit demand at 88.92% in the
88,92% pada triwulan IV 2025, meningkat dari 82,33% fourth quarter of 2025, up from 82.33% in the third quarter
pada triwulan III 2025, seiring dengan pelonggaran of 2025, alongside easing lending standards. Nevertheless,
standar penyaluran kredit. Namun demikian, pertumbuhan banking sector credit growth as of December 2025 stood
kredit perbankan nasional per Desember 2025 tercatat at approximately 9.69% year-on-year (yoy), reflecting
sekitar 9,69% year on year (yoy), mencerminkan kehati- continued prudence amid still-limited demand, while
hatian perbankan di tengah permintaan yang masih liquidity management remained conservative, as indicated
terbatas, sementara pengelolaan likuiditas tetap by investments in Bank Indonesia Rupiah Securities (SRBI)
konservatif dengan penempatan dana pada Sekuritas totaling around Rp730 trillion.
Rupiah Bank Indonesia (SRBI) yang mencapai sekitar
Rp730 triliun.
K S B CHANDRAMOULI STRATEGI DAN KEBIJAKAN STRATEGIS BANK STRATEGY AND STRATEGIC POLICIES OF THE
BANK
Direktur Utama Mencermati kondisi ekonomi nasional yang relatif stabil Considering the relatively stable national economic
President Director namun diiringi pertumbuhan kredit industri yang masih conditions amid still-moderate industry credit growth, the
moderat, Direksi memandang tahun 2025 sebagai fase Board of Directors views 2025 as a consolidation phase to
konsolidasi dan penguatan fondasi pertumbuhan jangka strengthen the Bank’s medium-term growth foundation.
menengah Bank.
18 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 19
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAPORAN MANAJEMEN
Management Report
Strategi Bank pada tahun 2025 difokuskan pada tiga pilar The Bank's 2025 strategy is focused on three key PROSES YANG DILAKUKAN DIREKSI UNTUK BOARD OF DIRECTORS’ PROCESS TO ENSURE
utama, yaitu mendorong pertumbuhan bisnis secara selektif pillars: driving selective and prudent business growth, MEMASTIKAN IMPLEMENTASI STRATEGI BANK STRATEGY IMPLEMENTATION
dan prudent, memperkuat fundamental pengelolaan risiko, strengthening the fundamentals of risk management,
permodalan, dan likuiditas, serta membangun fondasi capital, and liquidity, and establishing a sustainable Direksi memastikan implementasi strategi Bank berjalan The Board of Directors ensures that the Bank's strategies
transformasi digital dan tata kelola yang berkelanjutan. foundation for digital transformation and governance. secara konsisten, disiplin, dan terukur melalui mekanisme are implemented in a consistent, disciplined, and
Dalam aspek bisnis, Bank menerapkan ekspansi kredit From a business perspective, the Bank adopts a quality- pengendalian dan pemantauan yang terstruktur, termasuk measurable manner through structured control and
berbasis kualitas dengan memprioritaskan segmen dan based credit expansion approach by prioritising customer pelaporan kinerja berkala, rapat Direksi, dan koordinasi monitoring mechanisms, including periodic performance
sektor usaha yang memiliki profil risiko sehat dan prospek segments and business sectors with sound risk profiles and lintas fungsi untuk memantau realisasi RBB, inisiatif reporting, Board of Directors meetings, and cross-
berkelanjutan, sekaligus mengoptimalkan pengembangan sustainable prospects, while optimising its existing debtor strategis, serta kondisi portofolio kredit dan pendanaan. functional coordination to oversee Business Plan (BBP)
portofolio debitur existing, penyaluran kredit di sektor portfolio, selectively expanding loan disbursements in Untuk menjaga penerapan prinsip kehati-hatian, Direksi realization, strategic initiatives, and the loan and funding
UMKM dan korporasi secara selektif, serta peluang kerja the MSME and corporate sectors, as well as leveraging secara aktif melibatkan fungsi Manajemen Risiko, portfolio. To uphold prudential principles, the Board
sama dengan Lembaga Jasa Keuangan Non Bank (LJKNB) cooperation opportunities with Non-Bank Financial Kepatuhan, dan Satuan Kerja Audit Intern (SKAI), serta actively involves the Risk Management, Compliance,
dan sindikasi kredit. Institutions (LJKNB) and syndicated financing. menerapkan indikator kinerja utama (KPI) hingga tingkat and Internal Audit Unit (SKAI) functions, implements
unit kerja dan individu dan melakukan pemantauan khusus key performance indicators (KPIs) to business units and
Dari sisi pendanaan dan risiko, Bank secara konsisten On the funding and risk front, the Bank consistently atas proyek strategis, guna memperkuat akuntabilitas individuals, and closely monitors strategic projects,
memperkuat struktur dana murah (CASA) untuk menjaga strengthens its low-cost funding (CASA) structure dan memastikan setiap inisiatif memberikan dampak thereby strengthening accountability and ensuring that
efisiensi biaya dana dan daya saing margin, melalui to enhance funding cost efficiency and margin nyata bagi penguatan kapabilitas dan kinerja jangka each initiative delivers tangible impact in enhancing the
perluasan basis nasabah serta optimalisasi layanan competitiveness through customer base expansion panjang Bank. Bank's long-term capabilities and performance.
digital. Sejalan dengan itu, Bank memperkuat kebijakan and digital channel optimization. At the same time,
manajemen risiko dan kualitas aset melalui peningkatan the Bank reinforces asset quality and risk management KINERJA BANK TAHUN 2025 BANK PERFORMANCE IN 2025
proses credit underwriting, pemantauan portofolio kredit, by enhancing credit underwriting processes, portfolio
serta kecukupan pencadangan, guna memastikan profil monitoring, and provisioning adequacy to ensure a healthy Di tengah dinamika industri perbankan yang masih Amid the dynamics of the banking industry, which continue
risiko tetap sehat dan terkendali. and well-controlled risk profile. menuntut kehati-hatian dan pengelolaan risiko yang to demand prudence and disciplined risk management, the
disiplin, Bank mampu menjaga kinerja yang relatif Bank was able to maintain relatively stable performance
Di bidang operasional, digitalisasi dan tata kelola menjadi Operationally, digitalization and governance serve as stabil sepanjang tahun 2025 dengan tetap menekankan throughout 2025 while continuing to emphasize a balance
enabler utama strategi Bank. Penguatan infrastruktur key enablers of the Bank’s strategy. Strengthening IT keseimbangan antara pertumbuhan dan kualitas between growth and quality. Net interest income stood at
teknologi, keamanan sistem, dan penyempurnaan infrastructure, system security, and internal business Pendapatan Bunga Bersih tercatat sebesar Rp289 miliar, Rp289 billion, a slight increase from Rp286 billion in 2024.
proses bisnis internal dilakukan untuk meningkatkan processes is aimed at improving efficiency, service quality, sedikit meningkat dibandingkan tahun 2024 sebesar The Net Interest Margin (NIM) stood at 4.30%, compared
efisiensi, kualitas layanan, dan kesiapan ekspansi ke and readiness for future expansion. The Bank also continues Rp286 miliar. Net Interest Margin (NIM) yang berada pada to 4.63% in the previous year.
depan. Bank juga terus memperkuat fungsi kepatuhan to enhance compliance and internal audit functions level 4,30% dibandingkan 4,63% pada tahun sebelumnya.
dan audit internal sebagai fondasi pertumbuhan as a solid foundation for sustainable, ethical, and
yang berkelanjutan, berintegritas, dan berdaya competitive growth. Penyaluran kredit Bank pada tahun 2025 The Bank’s loan disbursement in 2025 reached IDR 4,189
saing tinggi. mencapai Rp4.189 miliar, tumbuh 1,18% dibandingkan billion, a 1.18% increase compared to IDR 4,140 billion in
Rp4.140 miliar pada tahun 2024. Pertumbuhan ini dicapai 2024. This growth was achieved through a selective and
PERAN DIREKSI DALAM PERUMUSAN STRATEGI ROLE OF THE BOARD OF DIRECTORS IN melalui strategi ekspansi yang selektif dan terukur, dengan measured expansion strategy, focusing on strengthening
DAN KEBIJAKAN STRATEGIS FORMULATING STRATEGY AND STRATEGIC fokus pada penguatan portofolio debitur existing yang the portfolio of quality existing borrowers and prudently
POLICIES berkualitas serta penyaluran kredit di sektor UMKM dan financing the MSME and corporate segments.
korporasi secara prudent.
Direksi memegang peran sentral dalam merumuskan The Board of Directors plays a central role in formulating
strategi dan kebijakan strategis Bank secara terstruktur, the Bank’s strategies and strategic policies in a Dari sisi pendanaan dan profitabilitas, Dana Pihak Ketiga On the funding and profitability side, Third Party Funds
berbasis analisis, dan berorientasi jangka menengah structured, analysis-based manner with a medium- (DPK) meningkat signifikan sebesar 16,60% dari Rp3.103 (TPF) increased significantly by 16.60%, from Rp3,103
hingga panjang dengan memastikan keselarasan antara to long-term orientation, ensuring alignment with miliar menjadi Rp3.618 miliar pada tahun 2025, sejalan billion in 2024 to Rp3,618 billion in 2025, supported by the
visi Bank, kapasitas permodalan, profil risiko, serta the Bank’s vision, capital capacity, risk profile, and dengan strategi penguatan dana murah (CASA) dan Bank’s strategy to strengthen low-cost funding (CASA)
dinamika eksternal industri perbankan. Strategi tersebut external banking industry dynamics. These strategies perluasan basis nasabah. Laba Bersih Tahun Berjalan and expand its customer base. Net Profit for the year
dituangkan dalam Rencana Bisnis Bank (RBB) yang disusun are articulated through a comprehensive Bank Business tercatat sebesar Rp48 miliar, menurun dibandingkan amounted to Rp48 billion, down from Rp79 billion in 2024,
secara komprehensif dengan mengacu pada analisis SWOT Plan (BBP), developed based on SWOT and TOWS Matrix Rp79 miliar pada tahun 2024, dengan rasio profitabilitas while profitability ratios declined, with ROA and ROE
dan TOWS Matrix, proyeksi makroekonomi, arah kebijakan analyses, macroeconomic projections, regulatory policy ROA dan ROE masing-masing berada pada level standing at 0.92% and 1.44%, respectively, compared to
regulator, serta evaluasi kinerja periode sebelumnya, dan directions, and prior performance evaluations, and are 0,92% dan 1,44%, dibandingkan 1,52% dan 2,39% pada 1.52% and 2.39% in the previous year.
diimplementasikan melalui keselarasan antara strategi implemented through alignment between corporate tahun sebelumnya.
korporasi, kebijakan operasional, serta target kinerja strategy, operational policies, and performance targets
setiap unit kerja, dengan penguatan teknologi informasi, across business units, with the strengthening of information Dari sisi kualitas aset dan transformasi, Bank tetap In terms of asset quality and transformation, the Bank
pengembangan sumber daya manusia, tata kelola, dan technology, human capital, governance, and prudent menjaga disiplin manajemen risiko dengan rasio kredit continued to uphold disciplined risk management, with
penerapan prinsip kehati-hatian sebagai bagian integral principles embedded as integral components of the Bank’s bermasalah bersih (NPL Net) sebesar 4,36% pada tahun a Net Non-Performing Loan (NPL) ratio of 4.36% in 2025,
dari strategi Bank. overall strategy. 2025, dibandingkan 3,48% pada tahun 2024. Selain itu, compared to 3.48% in 2024. In parallel, 2025 marked an
tahun 2025 menjadi fase penting dalam penguatan important phase in strengthening service capabilities and
kapabilitas layanan dan transformasi digital melalui digital transformation through the enhancement of ATM
20 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 21
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAPORAN MANAJEMEN
Management Report
pengembangan kartu ATM menjadi kartu Debit, Mobile card to Debit card, Mobile Banking and Internet Banking, daya manusia. Menanggapi tantangan tersebut, Bank a selective, quality-based growth strategy, strengthened
Banking dan Internet Banking, perluasan layanan the expansion of QRIS services, and the development of menerapkan strategi pertumbuhan yang selektif dan risk management, governance, and compliance, and
QRIS, serta peningkatan layanan transaksi digital. digital transaction solutions. This commitment was further berbasis kualitas, memperkuat manajemen risiko, tata undertook portfolio optimization, enhanced branding
Komitmen tersebut semakin diperkuat dengan diraihnya recognized by the “Best Subsidiary in IT Upgradation in kelola, dan kepatuhan, sekaligus melakukan penataan and customer engagement, accelerated digitalization,
penghargaan “Best Subsidiary in IT Upgradation in FY FY 2024” award from Bank of India, acknowledging the portofolio, penguatan branding dan engagement and continuous human capital development to improve
2024” dari Bank of India atas keberhasilan modernisasi Bank’s successful and continuous modernization of its nasabah, serta akselerasi digitalisasi dan pengembangan competitiveness and readiness to navigate future industry
infrastruktur teknologi informasi secara berkelanjutan. information technology infrastructure. kompetensi SDM guna meningkatkan daya saing dan dynamics.
kesiapan menghadapi dinamika industri ke depan.
PERBANDINGAN ANTARA HASIL YANG DICAPAI COMPARISON BETWEEN ACTUAL
DENGAN YANG DITARGETKAN PERFORMANCE AND TARGETS PROSPEK USAHA TAHUN 2026 BUSINESS OUTLOOK FOR 2026
Direksi secara berkala mengevaluasi realisasi kinerja The Board of Directors periodically evaluates the Bank’s Memasuki tahun 2026, Direksi memandang prospek Entering 2026, the Board of Directors views the Bank’s
Bank sepanjang tahun 2025 dengan membandingkannya performance throughout 2025 by comparing actual usaha Bank tetap positif meskipun dinamika global dan business outlook as positive, despite ongoing global
terhadap target yang ditetapkan dalam Rencana Bisnis results with the targets set out in the Bank Business persaingan industri perbankan masih menuntut dynamics and competitive pressures in the banking
Bank (RBB). Evaluasi ini dilakukan tidak hanya untuk Plan (BBP). This evaluation is conducted not only to kehati-hatian. Dengan fondasi permodalan yang industry that continue to require prudence. Supported by
menilai capaian kuantitatif, tetapi juga untuk memastikan assess quantitative achievements, but also to ensure kuat, struktur bisnis yang semakin tertata, serta a strong capital foundation, a more streamlined business
keselarasan antara arah pertumbuhan dan strategi Bank that the Bank’s growth trajectory remains aligned with penguatan digital dan tata kelola yang telah structure, and strengthened digital capabilities and
yang menekankan prinsip kehati-hatian, peningkatan its strategy, which emphasizes prudence, asset quality dilakukan, Bank berada pada posisi yang lebih siap governance, the Bank is well positioned to pursue more
kualitas aset, serta penguatan fondasi bisnis yang improvement, and the strengthening of a sustainable untuk melanjutkan pertumbuhan yang terarah dan focused and sustainable growth.
berkelanjutan. Secara umum, kinerja setiap segmen bisnis business foundation. Overall, the performance of each berkelanjutan.
dinilai sejalan dengan RBB, khususnya dalam pengelolaan business segment was assessed to be in line with the
kualitas kredit, pengembangan portofolio UMKM dan BBP, particularly in managing credit quality, prudently Tahun 2026 diposisikan sebagai fase akselerasi kapabilitas 2026 is positioned as a phase of capability acceleration
korporasi secara prudent, serta penguatan struktur expanding MSME and corporate portfolios, and dan ekspansi selektif, dengan fokus pada penguatan and selective expansion, with a focus on strengthening
pendanaan melalui perluasan basis nasabah. strengthening the funding structure through customer layanan digital, peningkatan dana murah (CASA) dan basis digital services, increasing low-cost funds (CASA) and
base expansion. nasabah, serta pengembangan portofolio kredit secara the customer base, and prudently developing the
prudent. Bank berpartisipasi dalam pinjaman sindikasi credit portfolio. The Bank participates in domestic
Dari sisi keuangan, Pendapatan Bunga Bersih tahun 2025 From a financial perspective, Net Interest Income in 2025 domestik untuk mendukung pertumbuhan berkelanjutan syndicated loans to support sustainable growth in its
terealisasi sebesar Rp289 miliar atau mencapai 93,44% amounted to Rp289 billion, representing 93.44% of the pada portofolio kredit, serta menyalurkan pinjaman loan portfolio and extends financing to various Non-Bank
dari target Rp310 miliar, mencerminkan efektivitas target of Rp310 billion, reflecting effective management kepada berbagai Lembaga Jasa Keuangan Non-Bank Financial Institutions (LJKNB) for onward lending to the
pengelolaan aset produktif dan struktur pendanaan di of earning assets and funding structure amid industry (LJKNB) untuk diteruskan kepada sektor UMKM. MSME sector.
tengah persaingan industri. Sementara itu, Laba Bersih competition. Meanwhile, Net Profit for the year reached
Tahun Berjalan tercatat sebesar Rp48 miliar atau setara Rp48 billion, equivalent to 43,12% of the target of Rp112 Bank juga akan memperkuat customer engagement The Bank will also strengthen customer engagement
dengan 43,12% dari target Rp112 miliar. Secara keseluruhan, billion. Overall, the Board of Directors considers that the melalui program pemasaran yang lebih terstruktur, through more structured marketing programs,
Direksi menilai bahwa realisasi kinerja Bank telah berada Bank’s performance realization remained broadly aligned optimalisasi kanal digital, serta penguatan aktivitas optimisation of digital channels, and enhanced branding
pada jalur yang sejalan dengan RBB, didukung oleh with the BBP, supported by the implementation of strategic branding untuk memperluas jangkauan dan memperkuat activities to expand its reach and reinforce its positioning.
implementasi inisiatif strategis di bidang teknologi initiatives in information technology, service quality, and positioning.
informasi, kualitas layanan, dan tata kelola yang menjadi governance as a foundation for future growth.
fondasi pertumbuhan Bank ke depan. Dalam penyaluran kredit dan pengembangan kapabilitas, In lending and capability development, the Bank will
Bank melanjutkan strategi berbasis kualitas melalui continue to implement a quality-based strategy through
KENDALA DI TAHUN 2025 CHALLENGES IN 2025 akuisisi debitur secara selektif, optimalisasi pemberian selective borrower acquisition, optimisation of lending to
kredit kepada debitur existing, serta pemanfaatan erja existing debtors, and the utilisation of cooperation with
Sepanjang tahun 2025, Bank menghadapi tantangan Throughout 2025, the Bank faced external challenges sama dengan Lembaga Jasa Keuangan Non-Bank (LJKNB) Non-Bank Financial Institutions (LJKNB) and syndicated
eksternal berupa meningkatnya persaingan industri arising from intensifying competition in the banking dan sindikasi kredit dengan tetap mengedepankan prinsip lending, while consistently upholding prudential principles
perbankan, termasuk dari lembaga keuangan berbasis industry, including from technology-based financial kehati-hatian dan manajemen risiko yang disiplin. Upaya and disciplined risk management. These efforts are
teknologi, serta volatilitas ekonomi global akibat institutions, as well as global economic volatility tersebut didukung oleh percepatan roadmap digital, supported by the acceleration of the digital roadmap,
dinamika geopolitik dan perubahan kebijakan moneter driven by geopolitical developments and changes in penguatan keamanan dan keandalan teknologi informasi, strengthening of information technology security and
yang memengaruhi sentimen usaha dan kehati-hatian monetary policies, which affected business sentiment serta pengembangan kompetensi sumber daya manusia, reliability, and continuous human resource competency
dalam ekspansi penyaluran kredit. Di sisi lain, penguatan and prudence in credit expansion. At the same time, sehingga Direksi optimistis tahun 2026 menjadi fase development, leading the Board of Directors to be
pengawasan market conduct menuntut Bank untuk heightened market conduct supervision required the penting menuju Bank yang lebih modern, efisien, dan optimistic that 2026 will mark an important phase
semakin meningkatkan perlindungan konsumen, Bank to further strengthen consumer protection, product berdaya saing tinggi. toward becoming a more modern, efficient, and highly
transparansi produk, serta kualitas proses dan layanan. transparency, and the quality of processes and services. competitive bank.
Dari sisi internal, Bank dihadapkan pada kebutuhan Internally, the Bank was challenged to optimize its business PENERAPAN TATA KELOLA PERUSAHAAN IMPLEMENTATION OF CORPORATE
untuk mengoptimalkan portofolio bisnis, meningkatkan portfolio, enhance brand awareness, and accelerate the GOVERNANCE
brand awareness, serta mempercepat pengembangan development of information technology infrastructure and
infrastruktur teknologi informasi dan kapabilitas sumber human capital capabilities. In response, the Bank adopted Bank meyakini bahwa penerapan Tata Kelola Perusahaan The Bank believes that the implementation of Good
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAPORAN MANAJEMEN
Management Report
yang Baik (Good Corporate Governance/GCG) merupakan Corporate Governance (GCG) is a fundamental pillar for
fondasi utama bagi pertumbuhan usaha yang sehat healthy and sustainable business growth. Throughout
dan berkelanjutan. Sepanjang tahun 2025, Bank secara 2025, the Bank consistently strengthened the principles of
DIREKSI
konsisten memperkuat prinsip transparansi, akuntabilitas, transparency, accountability, responsibility independence,
tanggung jawab, independensi, dan kewajaran melalui and fairness by enhancing governance structures, policies,
penguatan struktur, kebijakan, dan proses tata kelola, and processes, including the effectiveness of compliance,
termasuk peningkatan efektivitas fungsi kepatuhan, audit internal audit, and risk management functions, as well as PT BANK OF INDIA INDONESIA TBK
internal, dan manajemen risiko, serta penyempurnaan the continuous improvement of AML/CFT implementation. BOARD OF DIRECTORS PT BANK OF INDIA INDONESIA TBK
implementasi program AML/CFT. Sejalan dengan In line with this commitment, in 2025 the Bank has also
komitmen tersebut, pada tahun 2025 Bank juga telah complied with the provisions of the Circular Letter of the
memenuhi ketentuan Surat Edaran Otoritas Jasa Financial Services Authority Number 29/SEOJK.03/2025 on
Keuangan Nomor 29/SEOJK.03/2025 tentang Transparansi Transparency and Publication of Conventional Commercial
dan Publikasi Laporan Bank Umum Konvensional, sebagai Bank Reports, as a manifestation of strengthened
wujud penguatan keterbukaan informasi dan akuntabilitas information disclosure and accountability to stakeholders.
kepada pemangku kepentingan.
Komitmen terhadap tata kelola dan kepatuhan tersebut This commitment to governance and compliance is CAROLINA RAHMAT
tercermin dari pengakuan eksternal yang diterima pada reflected in the external recognitions received in 2025, DINA RUSDIANA HENDRATAMA
tahun 2025, antara lain keberhasilan mempertahankan including the achievement of a "Very Good" rating from Direktur Operasional Direktur Keuangan
Operational Director Finance Director
peringkat "Sangat Baik" dari PPATK atas penerapan PPATK for the implementation of the AML/CFT program and
program AML/CFT serta perolehan TOP GRC Awards the achievement of the TOP GRC Awards 2025 with a STAR 3
2025 dengan predikat STAR 3. Melalui penguatan tata rating. Through continuous governance strengthening, the
kelola yang berkelanjutan, Direksi meyakini Bank mampu Board of Directors is confident that the Bank can maintain
menjaga kepercayaan pemangku kepentingan dan stakeholder trust and build a solid foundation for prudent
membangun fondasi yang kokoh bagi pertumbuhan usaha and integrity-driven business growth going forward.
yang prudent dan berintegritas ke depan.
APPRECIATION
APRESIASI
In closing the 2025 Board of Directors’ Report, the
Menutup Laporan Direksi Tahun 2025, Direksi Board expresses its highest appreciation to the Board
menyampaikan apresiasi setinggi-tingginya kepada of Commissioners for their constructive guidance and
Dewan Komisaris atas arahan dan pengawasan yang oversight, to all employees for their dedication and
konstruktif, kepada seluruh karyawan atas dedikasi dan professionalism, and to customers, business partners,
profesionalisme, serta kepada para nasabah, mitra usaha, regulators, and shareholders for their continued trust
regulator, dan pemegang saham atas kepercayaan and collaboration. The support of all stakeholders
dan kolaborasi yang berkelanjutan. Dukungan seluruh remains a vital foundation for the Bank in strengthening
pemangku kepentingan menjadi fondasi penting bagi governance, enhancing service quality, and advancing
Bank dalam memperkuat tata kelola, meningkatkan its transformation on a sustainable basis. With a stronger
kualitas layanan, dan melanjutkan transformasi secara business foundation and capabilities, the Board is
berkelanjutan. Dengan fondasi bisnis dan kapabilitas confident that the Bank is well positioned to create long-
yang semakin kokoh, Direksi optimistis Bank berada term value and contribute positively to national economic
pada jalur yang tepat untuk menciptakan nilai tambah development through continued synergy, innovation, and
jangka panjang dan memberikan kontribusi positif bagi shared commitment.
perekonomian nasional melalui sinergi, inovasi, dan
komitmen bersama.
DENNIS KSB CHANDRA
KUSUMA HALIM CHANDRAMOULI SEKHAR MUKHERJEE
Atas Nama Direksi
Direktur Kepatuhan Direktur Utama Direktur Bisnis
On Behalf of Board of Directors Compliance Director President Director Business Director
K S B CHANDRAMOULI
Direktur Utama
President Director
24 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 25
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
Bank berkomitmen untuk memberikan layanan
terbaik kepada nasabah dalam melakukan
transaksi perbankan yang aman, cepat, dan
terpercaya melalui konsep layanan terpadu
(one stop service), yang menyediakan beragam
03
produk dan jasa keuangan guna memenuhi
seluruh kebutuhan nasabah.
The Bank is committed to delivering the best services to customers
by providing safe, fast, and reliable banking transactions through
one-stop service, offering a wide range of financial products and
services to meet all customer needs.
PROFIL
PERUSAHAAN
COMPANY PROFILE
26 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 27
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
PROFIL BANK VISI DAN MISI [SEOJK 16 C.1]
BANK’S PROFILE VISION AND MISSION
Nama Perusahaan Bidang Usaha Tanggal Didirikan
Company Name Line of Business Date of Establishment
PT Bank of India Indonesia Tbk
Layanan Perbankan
Banking Service
28 September 1968
September 28, 1968
VISI
VISION
Kantor Pusat Notaris Menjadi Bank berstandar internasional yang aman
Head Office [SEOJK 16 C.2] Notarial Deeds dan terpercaya dalam memenuhi kebutuhan nasabah.
Jl. K.H. Samanhudi No. 37 Jakarta - 10710, Indonesia Njoo Sioe Liep, S.H.,Akta Notaris No. 20, To become an international standard Bank that is safe
Telp. : (+62 21) 3500 007 (hunting) Pengesahan dari Menteri Kehakiman and reliable in meeting customer needs.
Fax : (+62 21) 3808 178, 3500 007 Ext. 6 Republik Indonesia melalui Surat Keputusan
SWIFT BIC : BKIDIDJA No. Y.A.5/35/8 tanggal 3 Februari 1975 serta
diumumkan dalam Berita Negara Republik
MISI
Hotline Contact Center : Hello BOII 150707
Indonesia No. 19 tanggal 5 Maret 1976,
E-mail : corporate@boiindonesia.co.id
Website : www.boiindonesia.co.id
Tambahan No. 162. MISSION
Njoo Sioe Liep, S.H., Notary Deed No. 20,
Ratification from the Minister of Justice of
Menyediakan layanan unggulan yang berfokus pada
Modal Dasar Bursa Efek the Republic of Indonesia through Decree prinsip kehati-hatian Bank dan tata kelola perusahaan
Authorized Capital Stock Exchange
No. Y.A.5/35/8 dated February 3, 1975 and yang baik untuk meningkatkan nilai bagi para
announced in the State Gazette of the Republic Pemangku Kepentingan.
Rp2.200 miliar Bursa Efek Indonesia
of Indonesia No. 19 dated March 5, 1976,
Rp2,200 billion Indonesian Stock Exchange Providing excellent services that focus on the Bank’s
Supplement No. 162.
prudent principles and good corporate governance to
enhance value for Stakeholders.
Tanggal Pencatatan Harga
Listing Date Price
1 Mei 2002 Rp200
May 1, 2002
Harga per Saham posisi 31 Desember 2025 Hubungan Investor
Stock Price as on December 31, 2025 Investor Relation
Rp850/saham PT Bank of India Indonesia Tbk
Rp850/stock
Kode Saham Sekretaris Perusahaan
Ticker Code Corporate Secretary
BSWD
Carolina Dina Rusdiana *)
Jl. K.H. Samanhudi No. 37 Jakarta - 10710, Indonesia
Underwriter
Telp. : (+62 21) 3500 007 (hunting)
Underwriter
Fax : (+62 21) 3808 178
PT Adimitra Jasa Korpora
*) juga menjabat sebagai Direktur Operasional
Rukan Kirana Boutique Office *) also served as Operational Director
Jl. Kirana Avenue III Blok F3 No. 5
Kelapa Gading
Jakarta Utara, 14250 Indonesia
28 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 29
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
JEJAK LANGKAH
MILESTONES
1968 1989 1993 1994 2022 2023
PT Bank of India Indonesia Tbk Bank Pasar Swadesi beroperasi Bank Swadesi memperluas Bank Swadesi telah • Pada tahun 2022, Bank telah melaksanakan Penawaran Umum Terbatas • Pada tahun 2023, Bank telah melaksanakan Penawaran
berawal dari Bank Pasar di sebagai Bank Umum dan jaringan kantor dengan meningkatkan statusnya dari IV (PUT IV) dengan memberikan Hak Memesan Efek Terlebih Dahulu Umum Terbatas V (PUT V) dengan memberikan Hak
Surabaya dengan nama Bank berganti nama menjadi Bank membuka kantor cabang di Bank Umum menjadi Bank (PMHMETD) untuk memenuhi ketentuan Modal Inti Minimum. Memesan Efek Terlebih Dahulu (PMHMETD) untuk memenuhi
Pasar Swadesi. Swadesi. Coklat dan Ngagel, Surabaya Devisa. In 2022, the Bank carried out a Limited Public Offering IV (PUT IV) by ketentuan Modal Inti Minimum.
serta Kelapa Gading, Jakarta. providing Preemptive Rights (HMETD) to meet the Minimum Core Capital In 2023, the Bank carried out a Limited Public Offering IV
PT Bank of India Indonesia Bank Pasar Swadesi began Bank Swadesi upgraded its requirements. (PUT IV) by providing Preemptive Rights (HMETD) to meet
Tbk started as a Rural Bank operating as a Commercial Bank Swadesi expanded its status from a Commercial Bank
• Bank telah melakukan “Kick off – New Core Banking System” pada the Minimum Core Capital requirements.
in Surabaya named Bank Bank and changed its name to office network by opening to a Foreign Exchange Bank.
Pasar Swadesi. Bank Swadesi. branch offices in Coklat and tanggal 22 November 2022; • Bank secara resmi telah “live” Migrasi Core Banking System
Ngagel, Surabaya and Kelapa The Bank conducted “Kick off - New Core Banking System” on November (CBS) dari sistem lama ke sistem baru pada tanggal 17 Juli
Gading, Jakarta. 22, 2022; 2023.
• Penambahan jaringan mesin ATM di Kantor Kas Gandhi Memorial The Bank officially went “live” with the Core Banking System
Intercontinental School yang mulai beroperasi tanggal 5 Desember 2022. (CBS) migration from the old system to the new system on
Addition of ATM machine network at the Cash Office of Gandhi Memorial July 17, 2023.
1995 1996 1997 1999 Intercontinental School which commenced operations on December 5,
2022.
• Kantor pusat pindah dari Bank Swadesi memperluas Bank Swadesi memperluas Bank Swadesi memperluas • Bank telah melakukan kerja sama dengan PT Asuransi Central Asia (ACA)
Surabaya ke Jakarta dalam jaringan kantor dengan jaringan kantor dengan jaringan kantor dengan pada tanggal 15 Desember 2022 dan PT Asuransi Reliance Indonesia
rangka pengembangan membuka kantor cabang di membuka kantor cabang di membuka kantor cabang di (Reliance Indonesia) pada tanggal 27 Desember 2022 untuk kerjasama
bisnis dan jaringan Wiyung, Surabaya. Kramat Jati, Jakarta. Mangga Dua, Jakarta. Bancassurance model referensi.
pemasaran yang lebih cepat The Bank has gone live with PT Asuransi Central Asia (ACA) on December
dan luas. Bank Swadesi expanded its Bank Swadesi expanded its Bank Swadesi expanded its 15, 2022 and PT Asuransi Reliance Indonesia (Reliance Indonesia) on
The headquarter relocated office network by opening office network by opening a office network by opening a December 27, 2022 for Bancassurance cooperation reference model.
from Surabaya to Jakarta for a branch office in Wiyung, branch office in Kramat Jati, branch office in Mangga Dua,
further business expansion as Surabaya. Jakarta. Jakarta.
well as faster and broader.
• Bank Swadesi memperluas
jaringan kantor dengan
membuka kantor cabang di 2004 2007 2024 2025
Tunjungan dan Samanhudi.
Bank Swadesi expanded its Bank Swadesi memperluas Bank Swadesi diakuisisi oleh Bank of India melalui pengambilalihan
office network by opening jaringan kantor dengan saham sebesar 76% atau sebanyak 235.600.000 lembar saham. Bank menghadirkan berbagai layanan dan inovasi baru, termasuk produk Sepanjang tahun 2025, Bank secara konsisten memperkuat
branch offices in Tunjungan, membuka kantor cabang di Dengan demikian, Bank of India resmi menjadi pemegang saham pinjaman STAR Multiguna, hotline layanan 24/7 Hello BOII 150707 pada transformasi digital melalui peluncuran berbagai layanan dan
Surabaya and Samanhudi, Sunter, Jakarta. mayoritas sekaligus pengendali Bank Swadesi. 22 Maret 2024, pembaruan tampilan situs web Bank pada 25 Maret 2024 produk strategis berbasis teknologi. Inisiatif tersebut diawali
Jakarta. dan produk Deposito Double STAR pada 29 April 2024. Selain itu, Bank dengan peluncuran QRIS MPM (Merchant Presented Mode) pada
Bank Swadesi expanded its Bank Swadesi was acquired by Bank of India through the acquisition meluncurkan layanan digital Mobile Banking, Internet Banking, dan Internet 17 Maret 2025 melalui Mobile Banking, dilanjutkan dengan QRIS
office network by opening a of a 76% stake, equivalent to 235,600,000 shares. Accordingly, Bank Banking Bisnis pada 11 September 2024, diikuti oleh Tabungan Berjangka CPM (Customer Presented Mode) pada 7 Juli 2025, serta layanan
branch office in Sunter, Jakarta. of India officially became the majority and controlling shareholder STAR Plan pada 1 November 2024. Layanan transaksi juga diperluas dengan Remittance Request diluncurkan secara bertahap, yaitu pada 10
of Bank Swadesi. pengiriman uang melalui BI-Fast pada 25 November 2024 dan fitur transfer Februari 2025 melalui Internet Banking, 7 Juli 2025 melalui Mobile
SKN/RTGS di Internet Banking Bisnis pada 24 Desember 2024. Banking, serta 13 November 2025 melalui Internet Banking Bisnis.
Selanjutnya pada tanggal 15 Agustus 2025 Bank Meluncurkan
The Bank introduced various new services and innovations, including the produk Tabungan Suka-Suka STAR dan soft launching Kartu
STAR Multiguna loan product, the 24/7 Hello BOII 150707 hotline on March Debit pada tanggal 27 November 2025.
22, 2024, an updated website interface on March 25, 2024 and Double STAR
2009 2010 2011 2014 Deposit products on April 29, 2024. Additionally, the Bank launched Mobile
Banking, Internet Banking, and Business Internet Banking on September 11,
Throughout 2025, the Bank consistently strengthened its digital
transformation through the launch of various technology-
2024, followed by the STAR Plan Savings on November 1, 2024. Transaction based strategic services and products. The initiative began
Bank Swadesi memperluas Bank Swadesi memperluas • Bank Swadesi secara resmi Bank memperluas jaringan services were also expanded with BI-Fast money transfers on November 25, with the launch of QRIS MPM (Merchant Presented Mode) on
jaringan kantor dengan jaringan kantor dengan telah berubah nama menjadi kantor dengan membuka 2024, and the SKN/RTGS transfer feature in Business Internet Banking on March 17, 2025, through Mobile Banking, followed by QRIS CPM
membuka kantor cabang di membuka kantor cabang di Bank of India Indonesia. jaringan Kantor Cabang December 24, 2024. (Customer Presented Mode) on July 7, 2025, and the Remittance
Denpasar, Bali. Medan, Sumatera Utara. Bank Swadesi was officially Pembantu di MD Place, Request service was launched in stages, namely on February
renamed Bank of India Kuningan Jakarta Selatan dan 10, 2025, through Internet Banking, July 7, 2025, through Mobile
Bank Swadesi expanded its Bank Swadesi expanded its
Indonesia. menutup 3 Kantor Kas. Banking, and November 13, 2025, through Business Internet
office network by opening a office network by opening a
• Bank memperluas jaringan Banking. Subsequently, on 15 August 2025, the Bank launched the
branch office in Denpasar, Bali. branch office in Medan, North The Bank expanded its office
kantor dengan membuka Tabungan Suka-Suka STAR savings product, followed by the soft
Sumatera. network by opening a network
kantor cabang di Bandung launching of its Debit Card on 27 November 2025.
of Sub-Branch Offices in MD
dan Makassar. Place, Kuningan, South Jakarta
The Bank expanded its office and closing 3 Cash Offices.
network by opening branch
offices in Bandung and
Makassar.
30 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 31
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
RIWAYAT SINGKAT BANK
No. S-178/D.04/2022 tanggal 19 Agustus 2022 dengan 19 August 2022, with the issuance of 1,388,800,000 Pre-
penerbitan HMETD IV sebanyak 1.388.800.000 saham emptive Rights (HMETD IV) at an exercise price of Rp1,000
dengan harga pelaksanaan Rp1.000 per saham dan nilai per share and a par value of Rp200 per share, bringing
BRIEF HISTORY OF THE BANK
nominal Rp200 per saham, sehingga jumlah saham yang the total number of shares issued by the Bank after PUT IV
diterbitkan Bank setelah PUT IV menjadi 2.388.861.478 to 2,388,861,478 shares, with 2,364,972,863 shares listed on
PT Bank of India Indonesia Tbk (“Bank”) merupakan anak PT Bank of India Indonesia Tbk (‘Bank’) is a subsidiary of saham, dengan saham yang dicatatkan di PT Bursa the Indonesia Stock Exchange (PT Bursa Efek Indonesia)
perusahaan dari Bank of India, yaitu bank milik Pemerintah Bank of India, a bank owned by the Government of India, Efek Indonesia sebanyak 2.364.972.863 saham sesuai in accordance with applicable regulations. Subsequently
India, yang memiliki akar sejarah panjang sejak pertama which has a long history since it was first established under ketentuan yang berlaku. Selanjutnya pada tahun 2023, in 2023, the Bank again carried out PUT V based on OJK
kali berdiri dengan nama Bank Pasar Swadesi. Bank the name Bank Pasar Swadesi. The Bank was established Bank kembali melaksanakan PUT V berdasarkan surat effective letter No. S-86/D.04/2023 dated 30 March 2023,
didirikan berdasarkan Akta Notaris No. 20 tanggal 28 based on Notarial Deed No. 20 dated 28 September 1968, efektif OJK No. S-86/D.04/2023 tanggal 30 Maret 2023 issuing 2,388,861,478 Pre-emptive Rights (HMETD V) at an
September 1968 yang dibuat oleh Njoo Sioe Liep, S.H., drawn up by Njoo Sioe Liep, S.H., Notary in Surabaya, dengan menerbitkan HMETD V sebanyak 2.388.861.478 exercise price of Rp1,000 per share and a par value of
Notaris di Surabaya, dan pendiriannya telah memperoleh and its establishment was approved by the Minister of saham dengan harga pelaksanaan Rp1.000 per saham Rp200 per share as part of the Bank's capital increase.
pengesahan dari Menteri Kehakiman Republik Indonesia Justice of the Republic of Indonesia through Decree No. dan nilai nominal Rp200 per saham dalam rangka
melalui Surat Keputusan No. Y.A.5/35/8 tanggal 3 Februari Y.A.5/35/8 dated 3 February 1975, and announced in the penambahan modal Bank.
1975, serta diumumkan dalam Berita Negara Republik State Gazette of the Republic of Indonesia No. 19 dated 5
Indonesia No. 19 tanggal 5 Maret 1976, Tambahan No. 162. March 1976, Supplement No. 162. Dengan berakhirnya PUT V, jumlah saham yang diterbitkan Upon the completion of PUT V, the total number of shares
PT Bank of India Indonesia Tbk meningkat menjadi issued by PT Bank of India Indonesia Tbk increased to
Seiring perkembangan bisnis, Bank memperoleh izin As the business developed, the Bank obtained a business 3.688.866.845 saham dan saham yang dicatatkan di PT 3,688,866,845 shares, with shares listed on the Indonesia
usaha sebagai Bank Umum dari Menteri Keuangan licence as a Commercial Bank from the Minister of Finance Bursa Efek Indonesia menjadi 3.651.978.177 saham sesuai Stock Exchange amounting to 3,651,978,177 shares in
Republik Indonesia berdasarkan Surat Keputusan No. 906/ of the Republic of Indonesia based on Decree No. 906/ ketentuan maksimum 99% saham tercatat. accordance with the maximum listing requirement of 99%
KMK.013/1989 tanggal 16 Agustus 1989, yang sekaligus KMK.013/1989 dated 16 August 1989, which also marked of listed shares.
menandai perubahan nama dari PT Bank Pasar Swadesi the change of name from PT Bank Pasar Swadesi to PT
menjadi PT Bank Swadesi Tbk. Selanjutnya, melalui Surat Bank Swadesi Tbk. Subsequently, through Bank Indonesia Sesuai dengan pasal 3 Anggaran Dasar Bank, ruang In accordance with Article 3 of the Bank's Articles of
Keputusan Direksi Bank Indonesia No. 27/68/KEP/DIR Board of Directors Decree No. 27/68/KEP/DIR dated 12 lingkup kegiatan Bank adalah menjalankan aktivitas Association, the scope of the Bank's activities is to carry
tanggal 12 Oktober 1994, Bank mendapatkan izin untuk October 1994, the Bank obtained a licence to operate as yang berhubungan dengan perbankan. Kantor pusat out banking-related activities. The Bank's head office is
menjalankan kegiatan usaha sebagai Bank Devisa. a Foreign Exchange Bank. Bank berlokasi di Jalan K.H. Samanhudi No. 37, Jakarta located at Jalan K.H. Samanhudi No. 37, Central Jakarta,
Pusat, dengan jaringan kantor yang tersebar di Jakarta, with a branch network spanning Jakarta, Surabaya,
Pada tahun 1995, Kantor Pusat Bank yang sebelumnya In 1995, the Bank's Head Office, which had previously been Surabaya, Bandung, Medan, Denpasar, dan Makassar. Bandung, Medan, Denpasar, and Makassar.
berlokasi di Kota Surabaya dipindahkan ke Kota Jakarta located in Surabaya, was relocated to Jakarta as part of
sebagai bagian dari pengembangan kegiatan usaha dan the expansion of business activities and to improve access
peningkatan akses terhadap pusat kegiatan ekonomi dan to the national economic and financial center.
keuangan nasional.
Perubahan signifikan dalam struktur kepemilikan terjadi A significant change in the ownership structure occurred
pada 22 Juni 2007, ketika Bank of India secara resmi on 22 June 2007, when the Bank of India officially
mengambil alih 235.600.000 lembar saham atau setara acquired 235,600,000 shares, equivalent to 76.00% of
76,00% saham Bank Swadesi. Dengan pengambilalihan Bank Swadesi’s shares. With this acquisition, Bank of
tersebut, Bank of India menjadi Pemegang Saham India became the Majority Shareholder and Controlling
Mayoritas sekaligus Pemegang Saham Pengendali (PSP) Shareholder (PSP) of Bank Swadesi. In 2011, Bank Swadesi
Bank Swadesi. Di tahun 2011, Bank Swadesi secara resmi officially changed its name to PT Bank of India Indonesia
berganti nama menjadi PT Bank of India Indonesia Tbk Tbk based on Bank Indonesia Governor Decree No.
berdasarkan Surat Keputusan Gubernur Bank Indonesia 13/91A/KEP.GBI/2011 dated 17 November 2011.
No. 13/91A/KEP.GBI/2011 tanggal 17 November 2011.
Bank of India selaku Pemegang Saham Pengendali Bank of India, as the Controlling Shareholder (PSP) of the
(PSP) dari Bank telah melakukan setoran modal secara Bank, made phased capital injections of Rp1 trillion on 31
bertahap sebesar Rp1 triliun pada 31 Desember 2021 dan December 2021 and Rp1.3 trillion on 30 November 2022
Rp1,3 triliun pada 30 November 2022 untuk memenuhi to comply with the minimum Core Capital requirement
ketentuan Modal Inti minimum sesuai Peraturan OJK No. pursuant to OJK Regulation No. 12/POJK.03/2020,
12/POJK.03/2020, di mana Bank wajib memenuhi Modal whereby the Bank was required to meet a minimum Core
Inti minimum paling sedikit Rp3 triliun pada tahun 2022. Capital of at least Rp3 trillion by 2022.
Dalam rangka penambahan modal tersebut, Bank In connection with the aforementioned capital increase,
melaksanakan Penawaran Umum Terbatas (PUT) IV dan the Bank carried out Limited Public Offerings (PUT) IV and V
V melalui Hak Memesan Efek Terlebih Dahulu (HMETD). through Pre-emptive Rights (HMETD). PUT IV was executed
PUT IV dilaksanakan berdasarkan surat efektif OJK based on OJK effective letter No. S-178/D.04/2022 dated
32 Laporan Tahunan2025
Tahunan
Laporan 2025 PT BANK OF INDIA
PT BANK INDONESIA
OF INDIA INDONESIATbk
Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 33
Page 19
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
BUDAYA BANK 2. Dapat Dipercaya dan Diandalkan
(Trustworthy)
2. Dependable and Reliable (Trustworthy)
BANK’S CULTURE Nilai ini mencerminkan pribadi yang dapat dipercaya This value reflects a person who is trustworthy and
dan diandalkan dalam menjalankan pekerjaan. Karena reliable at work. Therefore, a STAR consistently upholds
itu, seorang STAR senantiasa menjunjung kejujuran dan honesty and integrity, so others can depend on them
Berlandaskan visi dan misi, Bank merumuskan budaya Based on its vision and mission, the Bank has formulated menjaga integritas, sehingga dipercaya oleh pihak to complete assigned duties and responsibilities.
kerja sebagai pedoman bersama dalam menjalankan a work culture as a shared guideline for conducting lain dalam menuntaskan tugas serta tanggung jawab This value also highlights the importance of having
aktivitas operasional dan berinteraksi dengan seluruh operational activities and interacting with all stakeholders. yang diberikan. Nilai ini juga menekankan pentingnya the right competence and capability to deliver
pemangku kepentingan. Budaya ini dibangun untuk This culture was developed to create a conducive working kompetensi dan kapabilitas yang memadai agar work professionally.
menciptakan lingkungan kerja yang kondusif, mendukung environment, support sustainability, and ensure that every pekerjaan dapat diselesaikan secara profesional.
keberlanjutan, serta memastikan setiap layanan tetap service prioritises customer comfort and needs.
mengutamakan kenyamanan dan kebutuhan Nasabah. 3. Penuh Pengertian dan Selalu Memberikan 3. Understanding and Always Providing
Solusi (Accomodative) Solutions (Accomodative)
Sejalan dengan komitmen tersebut, Bank menetapkan In line with this commitment, the Bank has established
Sebagai seorang STAR, nilai Accommodative perlu As a STAR, the Accommodative value should be
nilai-nilai utama sebagai fondasi pembentukan karakter core values as the foundation for shaping the character of
diwujudkan melalui sikap sigap membantu pihak lain reflected in a readiness to support others who need
organisasi. Nilai-nilai ini menjadi acuan perilaku bagi the organisation. These values serve as a reference for the
yang membutuhkan dukungan, tanpa membeda- assistance, without exception. In practice, a STAR
seluruh insan Bank dalam bekerja, mengambil keputusan, behaviour of all Bank employees in their work, decision-
bedakan. Dalam penerapannya, seorang STAR juga is also expected to provide constructive options or
memperkuat kolaborasi, serta menjaga konsistensi making, strengthening collaboration, and maintaining
diharapkan mampu menawarkan opsi atau alternatif alternative solutions and foster positive interactions
kualitas layanan agar selaras dengan standar etika dan consistent service quality in accordance with the ethical
solusi yang konstruktif, sekaligus membangun that help create a harmonious environment.
tata kelola yang diterapkan. Adapun nilai-nilai utama and governance standards that are applied. The core
interaksi yang hangat agar tercipta suasana kerja
yang dikembangkan Bank dalam membangun budaya values developed by the Bank in building its organisational
yang harmonis.
organisasi adalah sebagai berikut: culture are as follows:
4. Bertindak Cepat dan Benar (Responsive) 4. Quick and Correct Action (Responsive)
1. Bijaksana dan Penuh Kehati-hatian 1. Thoughtful and Prudent (Sensible) Berangkat dari tiga nilai tersebut, seorang STAR Building on those three values, a STAR is expected
(Sensible) diharapkan mampu mewujudkan nilai Responsive to demonstrate the Responsive value at work by
Secara Sensible, individu yang memegang prinsip STAR In a Sensible manner, individuals who uphold the STAR
dalam pelaksanaan pekerjaan, yaitu selalu sigap, consistently being alert, fast, and thorough in following
senantiasa bertindak dengan pertimbangan matang, principles consistently act with careful judgment,
cepat, dan tuntas dalam menindaklanjuti setiap tugas. up on every task. While work needs to be completed
tidak gegabah, serta mengedepankan kehati- avoiding reckless or impulsive decisions. They are
Kecepatan penyelesaian tetap diimbangi dengan quickly, it should still be done efficiently and effectively,
hatian dalam setiap keputusan dan tindakan. Mereka typically disciplined, well-organized, and strongly
cara kerja yang efisien dan efektif, serta memastikan ensuring the output is accurate, measurable, and
umumnya disiplin, terorganisasi, dan memiliki dorongan driven to achieve goals and deliver results. They stay
hasil kerja disampaikan secara tepat, terukur, dan compliant with the applicable requirements.
kuat untuk mencapai target maupun prestasi. Individu focused until tasks are completed and demonstrate
sesuai ketentuan.
tersebut juga menjaga fokus hingga pekerjaan tuntas, a collaborative mindset by being willing to support
serta menunjukkan sikap kolaboratif dengan kesediaan colleagues when needed.
membantu rekan kerja saat dibutuhkan.
SENSIBLE TRUSTWORTHY
Bijaksana dan Penuh Kehati-Hatian Dapat Dipercaya dan Diandalkan
Thoughtful and Prudent Dependable and Reliable
ACCOMODATIVE RESPONSIVE
Penuh Pengertian dan Selalu Memberikan Solusi Bertindak Cepat dan Benar
Full of Understanding and Always Providing Solutions Quick and Correct Action
34 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 35
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
BIDANG USAHA 2. STAR Dollar Account
2. Rekening STAR Dollar
[SEOJK 16 C.4] Produk ini merupakan simpanan dalam mata uang This product is a USD-denominated deposit account
Dolar AS (USD) yang memungkinkan nasabah
BUSINESS LINES that allows customers to withdraw funds at any time
melakukan penarikan dana kapan saja melalui by completing a withdrawal slip.
pengisian slip penarikan.
Sesuai dengan pasal 3 Anggaran Dasar Bank, ruang In accordance with Article 3 of the Bank's Articles of
lingkup kegiatan Bank adalah menjalankan kegiatan yang Association, the scope of the Bank's activities is to carry 3. Tabungan 3. Savings Account
berhubungan dengan perbankan, termasuk pelaksanaan out banking-related activities, including the performance Produk ini merupakan simpanan dana masyarakat This product is a public deposit/savings account
fungsi intermediasi dan penyediaan layanan perbankan of intermediary functions and the provision of banking dalam mata uang rupiah, dengan fasilitas penarikan denominated in Indonesian Rupiah, where withdrawals
kepada nasabah sesuai peraturan perundang-undangan services to customers in accordance with applicable yang dapat dilakukan sewaktu-waktu melalui slip can be made at any time using a withdrawal slip. The
yang berlaku. Pada tahun 2025, Bank telah menjalankan laws and regulations. In 2025, the Bank has carried out its penarikan. Bank juga menyediakan beragam pilihan Bank offers various savings account options that can
kegiatan usaha sesuai Anggaran Dasar tersebut. business activities in accordance with the said Articles of jenis tabungan yang dapat disesuaikan dengan be tailored to each customer’s needs and preferences.
Association. kebutuhan dan preferensi masing-masing nasabah.
A. Tabungan SI BOS A. SI BOS Saving Account
PRODUK DAN LAYANAN JASA BANK [SEOJK 16 C.4]
Produk ini merupakan simpanan dana masyarakat
dalam mata uang Rupiah yang menawarkan
This product is a Rupiah-denominated public
savings account offering a competitive interest
BANK’S PRODUCTS AND SERVICES tingkat bunga kompetitif. Nasabah dapat rate. Customers may withdraw funds at any time
melakukan penarikan dana kapan saja melalui by using a withdrawal slip. Account transactions
slip penarikan. Riwayat/mutasi rekening dapat can be printed in a passbook, and the account is
Bank menyediakan berbagai produk dan layanan jasa The Bank provides a variety of banking products and
dicetak melalui buku tabungan (passbook) also integrated with Mobile Banking and Internet
perbankan yang dirancang untuk memenuhi kebutuhan services designed to meet customer needs. These
dan layanan ini juga telah terintegrasi dengan Banking, enabling customers to conveniently
nasabah. Produk dan layanan tersebut meliputi products and services encompass fund collection, loan
Mobile Banking serta Internet Banking sehingga access their account information.
penghimpunan dana, penyaluran kredit, serta layanan jasa disbursement, and other banking services supported by
memudahkan nasabah untuk mengakses informasi
perbankan lainnya yang didukung oleh jaringan kantor a branch office network and digital banking services. In
rekening secara cepat.
dan layanan digital perbankan. Dalam mengembangkan developing its products and services, the Bank consistently
produk dan layanan, Bank senantiasa memperhatikan takes into account customer needs, technological
B. Tabungan Suka-Suka B. Suka-Suka Saving Account
kebutuhan nasabah, perkembangan teknologi, serta developments, and applicable regulatory requirements.
Produk ini merupakan produk simpanan perorangan This product is an individual deposit product
ketentuan regulator yang berlaku. Bank juga terus The Bank also continuously innovates and improves service
yang secara khusus diperuntukkan bagi karyawan specifically designated for the Bank’s employees.
melakukan inovasi dan peningkatan kualitas layanan guna quality to provide ease, comfort, and security for customers
Bank. Produk ini menggunakan mata uang Rupiah The product is denominated in Indonesian Rupiah
memberikan kemudahan, kenyamanan, dan keamanan in conducting transactions, as well as to support the Bank's
dan dapat dibuka di PT Bank of India Indonesia Tbk and may be opened at PT Bank of India Indonesia
bagi nasabah dalam bertransaksi serta mendukung sustainable business growth. The products and services
dengan setoran awal sebesar Rp10.000. Informasi Tbk with an initial deposit of Rp10,000. Account
pertumbuhan bisnis Bank secara berkelanjutan. Adapun offered by the Bank include:
mutasi rekening dapat dicetak melalui buku transaction details may be printed via the
produk dan layanan jasa yang ditawarkan oleh Bank
tabungan (passbook) serta dapat diakses melalui passbook and are also available through the Bank’s
meliputi:
layanan Mobile Banking dan Internet Banking yang integrated Mobile Banking and Internet Banking
telah terintegrasi, sehingga memudahkan Nasabah services, enabling customers to conveniently
PRODUK PRODUCTS
dalam memantau transaksi dan saldo rekening. monitor account balances and transactions.
Produk Simpanan Third Party Fund Products
C. Tabunganku C. Tabunganku
1. Giro 1. Current Account Produk ini menawarkan keunggulan berupa This product offers the advantage of no monthly
Produk ini merupakan simpanan dana masyarakat This product is a public deposit in the form of a current pembebasan biaya administrasi bulanan dan administration fees and is designed to support first-
dalam bentuk rekening giro, dengan mekanisme account, where withdrawals are made using cheques dirancang untuk mendukung kebutuhan penabung time savers. Tabunganku is also part of a national
penarikan melalui cek atau bilyet giro. Rekening giro or giro slips. Current accounts are typically used for pemula. Tabunganku juga merupakan bagian savings program jointly promoted by a number of
umumnya dimanfaatkan untuk kebutuhan transaksi commercial purposes by both individual customers dari program tabungan nasional yang dipasarkan banks in Indonesia. Account transaction details can
komersial, baik untuk nasabah perorangan maupun and business entities. The Bank offers current secara kolektif oleh berbagai bank di Indonesia. be printed via the passbook and are also accessible
badan usaha. Bank menyediakan produk giro dalam accounts in Indonesian Rupiah and US Dollars with Informasi mutasi rekening dapat dicetak melalui through the Bank’s integrated Mobile Banking and
mata uang Rupiah dan Dolar AS dengan tingkat bunga competitive interest rates and reliable service. The buku tabungan (passbook) serta dapat diakses Internet Banking services, enabling customers to
yang kompetitif serta layanan yang andal. Fitur produk account is designed to facilitate day-to-day financial melalui layanan Mobile Banking dan Internet conveniently monitor account transactions.
ini mendukung kelancaran transaksi keuangan, seperti transactions, including cash withdrawals, book Banking yang telah terintegrasi, sehingga
penarikan tunai, pemindahbukuan, dan transfer transfers, and interbank transfers, and it is integrated memudahkan Nasabah dalam memantau
antarbank, serta telah terhubung dengan layanan with Business Internet Banking to enhance customer transaksi rekening.
Internet Banking Bisnis untuk meningkatkan efisiensi efficiency and convenience.
dan kenyamanan nasabah. D. Tabungan Berjangka STAR Plan D. STAR Plan Term Saving
Produk ini merupakan tabungan berjangka This product is a term savings account denominated
dalam mata uang Rupiah (IDR) yang ditujukan in Indonesian Rupiah (IDR) intended for individual
bagi Nasabah perorangan dengan penghasilan customers with a fixed income. Contributions are
36 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 37
Page 21
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
tetap. Setoran dilakukan secara berkala melalui made periodically through a monthly automatic Produk Pinjaman Loan Products
mekanisme pendebitan otomatis (auto-debit) debit (auto-debit) mechanism, with the amount
1. Kredit Modal Kerja 1. Working Capital Loans
setiap bulan, dengan nominal dan tenor simpanan and savings tenor determined based on the
Kredit Modal Kerja merupakan fasilitas kredit yang Working Capital Loans are financing facilities extended
yang ditetapkan berdasarkan kesepakatan dengan agreement with the customer. Account change
diberikan kepada perusahaan maupun individu untuk to companies and individuals to support working
Nasabah. Informasi mutasi rekening dapat dilihat information can be viewed via e-statement and
mendukung pemenuhan kebutuhan modal kerja dalam capital requirements for their day-to-day operations.
melalui e-statement serta dapat diakses melalui can be accessed via integrated Mobile Banking
kegiatan operasional. Adapun bentuk kredit yang The form of loans can be:
layanan Mobile Banking dan Internet Banking yang and Internet Banking services.
diberikan dapat berupa :
telah terintegrasi.
A. Pinjaman Rekening Koran (PRK); A. Current Account Loans (PRK);
B. Kredit Demand Loans (DL); B. Demand Loans (DL);
E. Tabungan Suka-Suka STAR E. Suka-Suka STAR Savings
C. Fixed Loans (FL); C. Fixed Loans (FL);
Produk tabungan ini terdiri atas dua rekening This savings product consists of two savings
D. Kredit Ekspor (KE), Pre Shipment dan Post D. Export Credit (KE), Pre Shipment and Post
tabungan yaitu Suka-Suka dan STAR dimana accounts, namely Suka-Suka and STAR, where
Shipment; Shipment;
nasabah dapat mengelola keuangan melalui customers can manage their finances through the
E. Diskonto Tagihan/Piutang; E. Discount Billing/Accounts Receivable;
dompet Tabungan Suka-Suka dan celengan Suka-Suka savings wallet and the STAR savings
F. Kredit Angsuran Modal Kerja. F. Working Capital Installment Loans.
Tabungan STAR sesuai kebutuhan nasabah. piggy bank according to customer needs. Account
Informasi mutasi rekening dapat dicetak melalui change information can be printed via the passbook
2. Kredit Investasi 2. Investment Loans
buku tabungan (passbook) serta dapat diakses and can be accessed via integrated Mobile Banking
Kredit Investasi merupakan fasilitas kredit yang Are financing facilities extended to companies or
melalui layanan Mobile Banking dan Internet and Internet Banking services, making it easier for
diberikan kepada perusahaan atau pelaku usaha untuk business owners to support investment needs, including
Banking yang telah terintegrasi, sehingga customers to monitor account transactions.
mendukung kebutuhan investasi, termasuk pembelian the purchase or construction of business properties
memudahkan Nasabah dalam memantau transaksi
atau pembangunan properti usaha (gedung/ruko), (buildings/shop-houses), the procurement of vehicles,
rekening.
pengadaan kendaraan, serta pembelian mesin dan and the acquisition of machinery, production
peralatan produksi maupun aset produktif lainnya. equipment, and other productive assets.
6. Deposito Berjangka 4. Time Deposits
Merupakan produk simpanan berjangka yang tersedia Are fixed-term savings products available in
3. Kredit Ekspor dan Impor 3. Export and Import Loans
dalam mata uang Rupiah maupun Dolar Amerika Indonesian Rupiah and United States Dollars (USD).
Kredit Ekspor dan Impor merupakan fasilitas kredit Is extended to business activities that are associated
Serikat (USD). Bank senantiasa berupaya menyediakan The Bank continuously strives to offer competitive
yang diberikan kepada kegiatan usaha yang memiliki with export and/or import transactions.
fitur dan ketentuan produk yang kompetitif, termasuk product features and terms, including interest rates as
keterkaitan dengan transaksi ekspor dan/atau impor.
penawaran suku bunga serta fleksibilitas terkait setoran well as flexibility with respect to the initial placement
awal, ketentuan penarikan, dan penetapan tanggal amount, withdrawal provisions, and the determination
4. Kredit Konsumsi 4. Consumer Loans
jatuh tempo/pencairan yang dapat disesuaikan of maturity/redemption dates to accommodate
Kredit Konsumsi merupakan fasilitas kredit konsumtif This credit facility constitutes consumer financing
dengan kebutuhan Nasabah. Nasabah dapat memilih customers’ needs. Customers may choose tenors of
yang diberikan kepada individu untuk mendukung extended to individuals to support asset ownership
jangka waktu penempatan 1 bulan, 3 bulan, 6 bulan, 1 month, 3 months, 6 months, or 12 months. Account
kebutuhan kepemilikan aset, termasuk pembelian needs, including residential property purchases through
atau 12 bulan. Informasi mutasi rekening dapat dicetak transaction details can be printed via the passbook
rumah tinggal melalui KPR (Kredit Pemilikan Rumah/ KPR (Mortgage/Home or Apartment Ownership Loan),
melalui buku tabungan (passbook) dan juga tersedia and are also available through the Bank’s integrated
Apartemen), pembelian kendaraan melalui KKB (Kredit vehicle purchases through KKB (Motor Vehicle Loan),
melalui layanan Mobile Banking serta Internet Banking Mobile Banking and Internet Banking services.
Kendaraan Bermotor), serta kebutuhan konsumtif and other consumer purposes in accordance with the
yang telah terintegrasi.
lainnya sesuai ketentuan Bank. Bank’s provisions.
7. Deposito Double STAR 5. Double STAR Deposits
5. Kredit STAR Multiguna 5. STAR Multipurpose Loans
Merupakan produk penempatan dana yang Is a funds placement product that provides competitive
Kredit STAR Multiguna merupakan fasilitas kredit This product is a credit facility extended to individual
memberikan imbal hasil kompetitif, dengan returns, with principal and earnings payable at
yang disalurkan kepada nasabah perorangan, baik customers, including those with fixed income such
pembayaran pokok dan hasil penempatan pada akhir maturity. The product features compounded interest
yang memiliki penghasilan tetap seperti karyawan as private-sector employees, company employees,
jangka waktu. Produk ini menawarkan fitur bunga calculated and capitalized on a quarterly basis and
swasta, karyawan perusahaan, maupun pegawai and employees of state-owned enterprises (SOEs) as
majemuk yang dihitung dan dikapitalisasi setiap is available in Indonesian Rupiah and United States
BUMN maupun yang memiliki penghasilan tidak tetap, well as customers with non-fixed income, including
triwulan, serta tersedia dalam mata uang Rupiah dan Dollars. Customers may select tenors of 6 months or
termasuk wirausahawan dan tenaga profesional. entrepreneurs and professionals. The facility is intended
Dolar Amerika Serikat. Nasabah dapat memilih jangka 12 months. Account transaction details may be printed
Fasilitas ini ditujukan untuk mendukung pemenuhan to support customers’ various financing needs.
waktu penempatan selama 6 bulan atau 12 bulan. via the passbook and are also accessible through the
beragam kebutuhan pendanaan Nasabah.
Informasi mutasi rekening dapat dicetak melalui buku Bank’s integrated Mobile Banking and Internet Banking
tabungan (passbook) dan juga dapat diakses melalui services.
6. STAR Asset Backed Loan 6. STAR Asset Backed Loan
layanan Mobile Banking dan Internet Banking yang
STAR Asset Backed Loan merupakan fasilitas kredit This product is a loan for any business related purpose
telah terintegrasi.
untuk berbagai keperluan yang berhubungan dengan not only for working capital but also for investment,
bisnis tidak hanya untuk modal kerja, tetapi juga untuk business development, various business costs,
investasi, pengembangan usaha, berbagai biaya obligations, etc.
bisnis, kewajiban, dan lain-lain.
38 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 39
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
LAYANAN SERVICES Layanan Jasa Luar Negeri Foreign Bank Services
Layanan yang menjadi sarana penunjang jangkauan Services that support business expansion at
Layanan Jasa Dalam Negeri Domestic Bank Services
usaha dengan biaya yang relatif murah, yang terdiri dari: a relatively low cost, which consist of:
Layanan yang cepat dan aman dengan proteksi yang A fast and reliable services with credible protection: • Ekspor Impor • Trade Finance
handal yang terdiri dari: • Kiriman Uang • Remittance
1. Bank Garansi 1. Bank Guarantee • Jual Beli Mata Uang Asing • Foreign Exchange Transactions
2. Kiriman Uang (Transfer), Real Time Gross Settlement 2. Fund Transfer, Real Time Gross Settlement, National
(RTGS), Sistem Kliring Nasional (SKN) Gen II, dan BIFast Clearing System Gen II, and BI-Fast Untuk memenuhi kebutuhan nasabah dalam melakukan To meet customer needs in sending funds overseas, the
3. Surat Kredit Berdokumen Dalam Negeri (SKBDN) 3. Domestic Letter of Credit (SKBDN) pengiriman dana ke luar negeri, Bank menyediakan Bank provides SWIFT services as well as special services for
4. Safe Deposit Box (SDB) 4. Safe Deposit Box (SDB) layanan SWIFT serta layanan khusus pengiriman mata sending Indian currency from Indonesia to India through
5. Pembayaran gaji 5. Payroll system uang India dari Indonesia ke India melalui Same Day Same Day INR Transfer.
6. Pembayaran uang sekolah 6. School fee payment INR Transfer.
7. Anjungan Tunai Mandiri (ATM) PT Bank of India 7. Automated Teller Machines (ATM) PT Bank of India
Indonesia Tbk Indonesia Tbk Bank berkomitmen menghadirkan layanan perbankan The Bank is committed to providing secure, fast and
8. QRIS Mobile Banking-Merchant Presented Mode dan 8. QRIS Mobile Banking Merchant Presented Mode and yang aman, cepat, dan andal dengan mengusung konsep reliable banking services under the concept of ‘one
Customer Presented Mode Customer Presented Mode “satu atap” (one stop service). Melalui pendekatan ini, stop service’. Through this approach, the Bank provides
Bank menyediakan ragam produk dan layanan keuangan a range of integrated financial products and services
Kartu Debit Bank telah berbasis teknologi chip dan The Bank's Debit Cards are chip-based and connected to yang terintegrasi guna mendukung pemenuhan kebutuhan to support the comprehensive fulfilment of customer
terhubung dengan Gerbang Pembayaran Nasional (GPN) , the National Payment Gateway (GPN), the ATM Bersama transaksi nasabah secara menyeluruh. transaction needs.
jaringan ATM Bersama dan jaringan Alto sehingga nasabah network, and the Alto network, enabling customers to
dapat bertransaksi seperti tarik tunai dan transfer melalui conduct transactions such as cash withdrawals and
seluruh jaringan ATM nasional. transfers through the entire national ATM network.
FITUR MOBILE BANKING
Bank telah memiliki layanan digital untuk mempermudah The Bank has digital services to facilitate customer MOBILE BANKING FEATURES
transaksi nasabah, seperti Internet Banking, Internet transactions, such as Internet Banking, Business Internet
Banking Bisnis dan Mobile Banking yang dapat diakses oleh Banking, and Mobile Banking, which can be accessed by
Nasabah melalui Play Store dan App Store. Layanan digital customers through the Play Store and App Store. These
ini telah dilengkapi dengan fitur transfer BI Fast, QRIS digital services are equipped with BI Fast transfer features, PEMBAYARAN TRANSFER
PAYMENT
Merchant Presented Mode (QRIS MPM), QRIS Customer SKN/RTGS transfer features, QRIS Merchant Presented
Presented Mode (QRIS CPM), Kartu Debit, fitur layanan Mode (QRIS MPM), QRIS Customer Presented Mode (QRIS • QRIS MPM • PINDAH BUKU
transfer SKN dan RTGS pada Internet Banking Bisnis (IBB), CPM), Debit Cards, SKN and RTGS transfer service features • HP PASCABAYAR OVERBOOKING
serta formulir permintaan remitansi online pada Mobile on Internet Banking (IB), as well as online remittance POSTPAID PHONE • ANTAR BANK
Banking (MB), Internet Banking (IB), dan Internet Banking request forms on Mobile Banking (MB), Internet Banking • BPJS KESEHATAN INTERBANK
Business (IBB). (IB), and Internet Banking Business (IBB). BPJS HEALTH • ONLINE
• INTERNET • BI-FAST
Sampai dengan tahun 2025 Bank telah memiliki 7 jaringan At present, the Bank has 7 ATM/CRM networks spread • TELEPON RUMAH • FORMULIR REMITTANCE
terminal ATM/CRM yang tersebar di beberapa lokasi across several strategic locations, namely as follows: LANDLINE PHONE BILL
strategis yaitu sebagai berikut: • QRIS CPM
• AIR
1. CRM - Jl. Samanhudi No. 37 Jakarta Pusat; 1. CRM - Jl. Samanhudi No. 37 Central Jakarta; WATER
2. ATM - Jl. Tunjungan No. 32 Surabaya, Jawa 2. ATM - Jl. Tunjungan No. 32 Surabaya, East Java; • LISTRIK
Timur; ELECTRICITY BILL
3. ATM - Jl. Veteran No. 49 Bandung; 3. ATM - Jl. Veteran No. 49 Bandung; • TV KABEL
4. ATM - Graha KNS, Jl. Raya Boulevard Barat 4. ATM - Graha KNS, Jl. Raya Boulevard Barat CABLE TV BILL
Blok XC 5-6 Kelapa Gading, Jakarta Utara; Blok XC 5-6 Kelapa Gading, North Jakarta;
5. ATM - MD Place Tower 2, Jl. Setiabudi Selatan 5. ATM - MD Place Tower 2, Jalan Setiabudi
No. 7 Jakarta Selatan; Selatan No. 7 South Jakarta;
6. ATM - Jl. H. Zainul Arifin No. 55-C/31 Medan; 6. ATM - Jl. H. Zainul Arifin No. 55-C/31 Medan;
7. ATM - Jl. H.B.R. Motik Blok D.6 No. 1 Jakarta 7. ATM - Jl. H.B.R. Motik Blok D.6 No. 1 Central PEMBELIAN E-WALLET
PURCHASE
Pusat. Jakarta.
• TOKEN LISTRIK • SHOPEE PAY
ELECTRICITY BILL • GOPAY
• PULSA ISI ULANG • OVO
PREPAID CREDIT • DANA
40 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 41
Page 23
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
Struktur organisasi Bank terkini dapat diakses di situs web resmi
STRUKTUR ORGANISASI
https://boiindonesia.co.id/id/page/tentang-kami
The Bank’s latest organizational structure can be accessed on the official website
https://boiindonesia.co.id/id/page/tentang-kami
ORGANIZATIONAL STRUCTURE Komite Audit
Audit Committee
Ketua | Chairman LUNGGUK GULTOM
Komite Remunerasi & Nominasi DEWAN KOMISARIS Anggota | Member MAYA INDRESWARI
Remuneration & Nomination Committee BOARD OF COMMISSIONERS
Anggota | Member SITI YANTI E. GULTOM
Ketua | Chairman HANDADJAJA SULAIMAN SUDHIRANJAN PADHI
Anggota | Member SUDHIRANJAN PADHI HANDADJAJA SULAIMAN Komite Pemantau Risiko
Anggota | Member DWI ANITA KURNIASIH LUNGGUK GULTOM Risk Monitoring Committee
Ketua | Chairman LUNGGUK GULTOM
Anggota | Member MAYA INDRESWARI
Anggota | Member SITI YANTI E. GULTOM
DIREKSI
BOARD OF DIRECTORS
Direktur Utama
President Director
K S B CHANDRAMOULI
Direktur Operasional Direktur Bisnis Direktur Keuangan Direktur Kepatuhan
Operation Director Business Director Finance Director Compliance Director
CAROLINA DINA RUSDIANA**) CHANDRA SEKHAR MUKHERJEE RAHMAT HENDRATAMA DENNIS KUSUMA HALIM
Divisi Operasional Divisi IT Divisi Credit Support Divisi Treasury Divisi Bisnis Divisi Akuntansi & Pelaporan
Divisi Corporate Planning Divisi Kepatuhan Divisi Human Capital Divisi Audit Intern
Operation Division IT Division Credit Support Division Treasury Division Business Division Accounting & Reporting
Corporate Planning Division Compliance Division Human Capital Division Internal Audit Division
Division
HARY SURYAWAN
AJAY KAPOOR MUHAMMAD CHOTIB1) ANURAG SINGH AGUNG EKA NUGRAHA
DWIPUTRA ERMA RUMADJA SANTOSO PRIBADI ARIFIN SISWIDODO DWI ANITA KURNIASIH JO AGUS MUDAFIR
Unit Operasional Unit Credit Administration Unit Legal Unit Remedial Unit Evaluasi dan Branch Manager & Unit Pemantauan
Samanhudi & Tunjungan Credit Administration Unit Legal Unit Remedial Unit Pelaksanaan Jaminan Sub-Branch Manager Cabang, FI & Unit Akuntansi Unit Pelaporan Unit Kepatuhan Unit Sistem & Prosedur Unit Anti-Fraud Strategi & ICFR
Operations Unit of Collateral Evaluation & Branch Managers & Pengembangan Produk Accounting Unit Reporting Unit Compliance Unit System & Procedure Unit Anti-Fraud Strategy & ICFR Unit
Samanhudi & Tunjungan Execution Unit Sub-Branch Managers Branch Monitoring, FI &
ANDRI DWI Product Development
IRVAN MAULANA HESTIKOMAH Unit SANTOSO PRIBADI VIERANCY KUSUMA
NURYANTO MAWARDI DEFRI KESUMA MUCHAMAD FADLY IBRAHIM
MICHAEL JONATHAN YULIADI MAULANA (PLT)*) DEWI
PRITY INDRIATY
Unit Valuta Asing &
Layanan Digital Unit Cyber Security Unit Treasury Unit General Affairs Unit Credit Analyst Unit Human Capital
Foreign Exchange & Digital General Affairs Unit Credit Analyst Unit Human Capital Unit
Cyber Security Unit Treasury Unit
Services Unit
ARMAIKHI YOGA VINDRA EKA SURYA ROBBY CHAIYADI DIDIK
ADHI PRADHANA FAUZAN CHANDRA WIDIATMOKO
Garis Koordinasi
Coordination Line
Unit Pengembangan TI, Unit IT Garis Komunikasi dan Pelaporan
Proyek & Strategi Operasional Communication and Reporting Line
IT Development, Project & IT Operation
Strategy Unit Unit Jalur Pelaporan Ganda ke Bisnis
*) Unit APU PPT & PPPSPM Unit Perlindungan Data Unit Manajemen Risiko Unit Audit Intern Unit Pengendalian Intern
Double Reporting Line to Business APU PPT & PPPSPM Unit Data Protection Unit Risk Management Unit Internal Audit Unit Internal Control Unit
BOBI KURNIAWAN MUHAMMAD GIBRIL **) Jabatan Rangkap Sekretaris Perusahaan
Dual Position of Corporate Secretary WAHYU DWI TAUFIK AGUNG
RURI FEBRIANI RIFNI IVANA AZIZ DENI FERDIAN
ATMOJO ISMAIL
1) Yuliadi Maulana Efektif PJS Kepala Divisi Credit
Support pada tanggal 30 September 2025.
Yuliadi Maulana Effective PJS Head of Credit
Support Division on September 30, 2025.
42 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 43
Page 24
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
PERUBAHAN KOMPOSISI DEWAN PERUBAHAN KOMPOSISI DEWAN KOMISARIS
DAN DIREKSI DARI AKHIR TAHUN BUKU SAMPAI
CHANGES IN COMPOSITION OF THE BOARD OF
COMMISSIONERS AND BOARD OF DIRECTORS
KOMISARIS DAN DIREKSI DENGAN TANGGAL PENYAMPAIAN LAPORAN FROM THE END OF THE FINANCIAL YEAR TO
THE SUBMISSION OF REPORTS
CHANGES IN THE COMPOSITION OF THE BOARD OF COMMISSIONERS
AND BOARD OF DIRECTORS Setelah tahun buku berakhir sampai dengan tanggal From the end of the financial year up to the date of
penyampaian laporan, terdapat perubahan komposisi submission of this report, there were changes in the
Dewan Komisaris dan Direksi berdasarkan hasil keputusan composition of the Board of Commissioners and Board
Pada tahun 2025, Bank mengalami perubahan komposisi In 2025, the Bank experienced a change in the composition Rapat Umum Pemegang Saham Luar Biasa (RUPSLB) yang of Directors based on the resolutions of the Extraordinary
Direksi berdasarkan keputusan Rapat Umum Pemegang of the Board of Directors based on the decision of the dilaksanakan pada tanggal 5 Maret 2026 sebagai berikut: General Meeting of Shareholders (EGMS) held on 5 March
Saham Tahunan (RUPST) sebagaimana tertuang dalam Annual General Meeting of Shareholders (AGM) as stated 2026, as follows:
Akta No. 11 tanggal 24 Juni 2025, yang dibuat di hadapan in Deed No. 9799/Not.WS/VI/2025 dated June 24, 2025,
Notaris Winter Sigiro, S.H., M.H. made before Notary Winter Sigiro, S.H., M.H.
Jabatan Sebelum Sesudah
Position Before After
Berikut adalah susunan anggota Dewan Komisaris The following is the composition of the Board of
Dewan Komisaris | Board of Commissioners
dan Direksi yang berlaku efektif sejak tanggal Commissioners and Board of Directors effective as of 24
24 Juni 2025 dan telah mendapat persetujuan June 2025 and approved by the OJK: Komisaris Utama
Sudhiranjan Padhi Ashok Kumar Pathak*)
dari OJK: President Commissioner
Komisaris Independen
Handadjaja Sulaiman Handadjaja Sulaiman
Jabatan Sebelum Sesudah Independent Commissioner
Position Before After
Komisaris Independen
Dewan Komisaris | Board of Commissioners Lungguk Gultom Lungguk Gultom
Independent Commissioner
Komisaris Utama
Sudhiranjan Padhi Sudhiranjan Padhi Direksi | Board of Directors
President Commissioner
Direktur Utama
Komisaris Independen K S B Chandramouli K S B Chandramouli
Handadjaja Sulaiman Handadjaja Sulaiman President Director
Independent Commissioner
Direktur Operasional
Komisaris Independen Carolina Dina Rusdiana Carolina Dina Rusdiana
Lungguk Gultom Lungguk Gultom Operational Director
Independent Commissioner
Direktur Kepatuhan
Direksi | Board of Directors Dennis Kusuma Halim Dennis Kusuma Halim
Compliance Director
Direktur Utama
Jayaprakash Bharathan*) K S B Chandramouli**) Direktur Bisnis
President Director Chandra Sekhar Mukherjee Amit Kumar Singh**)
Business Director
Direktur Operasional
Carolina Dina Rusdiana Carolina Dina Rusdiana Direktur Keuangan
Operational Director Rahmat Hendratama Rahmat Hendratama
Finance Director
Direktur Kepatuhan
Dennis Kusuma Halim Dennis Kusuma Halim *) Efektif menjabat sebagai Komisaris Utama pada tanggal 5 Maret 2026.
Compliance Director Effective as President Commissioner on March 5, 2026.
**) Efektif menjabat sebagai Direktur Bisnis pada tanggal 5 Maret 2026.
Effective as Business Director on March 5, 2026.
Direktur Bisnis
Chandra Sekhar Mukherjee Chandra Sekhar Mukherjee
Business Director
Direktur Keuangan
Rahmat Hendratama Rahmat Hendratama
Finance Director
*) Masa jabatan sebagai Direktur Utama efektif berakhir pada tanggal 24 Juni 2025.
Term as President Director effectively ends on June 24, 2025.
**) Efektif menjabat sebagai Direktur Utama pada tanggal 2 Juli 2025.
Effective as President Director on July 2, 2025.
44 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 45
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
PROFIL DEWAN KOMISARIS
BOARD OF COMMISSIONERS PROFILE
SUDHIRANJAN HANDADJAJA
PADHI SULAIMAN
Komisaris Utama Komisaris Independen
President Commissioner Independent Commissioner
Sudhiranjan Padhi adalah Warga Negara India berusia 59 tahun. Sudhiranjan Padhi is a 59-year-old Indian citizen. He obtained Handadjaja Sulaiman adalah Warga Negara Indonesia, berusia Handadjaja Sulaiman is an Indonesian citizen, aged 67, and
Beliau meraih gelar Master of Arts (M.A.) di bidang Matematika a Master of Arts (M.A.) degree in Mathematics from Utkal 67 tahun, dan telah menjabat sebagai Komisaris Independen has served as an Independent Commissioner of PT Bank of India
dari Universitas Utkal pada tahun 1988, serta memiliki Sertifikat University in 1988, as well as an Associate of Indian Institute PT Bank of India Indonesia Tbk sejak tahun 2013. Beliau meraih Indonesia Tbk since 2013. He obtained his engineering degree from
Associate of Indian Institute of Bankers (CAIIB) dan Advanced of Bankers (CAIIB) certificate and an Advanced Diploma gelar Insinyur dari Universitas Katolik Parahyangan pada tahun 1982, Parahyangan Catholic University in 1982, then earned a Master
Diploma in Computers. in Computers. kemudian memperoleh gelar Master of Business Administration of Business Administration (MBA) from California State University,
(MBA) dari California State University, Long Beach pada tahun 1987. Long Beach in 1987.
Beliau menjabat sebagai Komisaris Utama PT Bank of India He serves as President Commissioner of PT Bank of India Indonesia
Indonesia Tbk dengan dasar hukum pengangkatan pertama kali Tbk based on the legal basis of his initial appointment through Beliau mengawali perjalanan profesional sebagai Construction He began his professional career as a Construction Manager from
melalui Rapat Umum Pemegang Saham Luar Biasa pada tanggal the Extraordinary General Meeting of Shareholders on January Manager pada periode 1983–1985. Setelah menyelesaikan 1983 to 1985. After completing his MBA, he continued his career as a
7 Januari 2021 dan dasar hukum pengangkatan kembali sebagai 7, 2021, and the legal basis for his reappointment as President pendidikan MBA, beliau melanjutkan karier sebagai Business Business Development Manager from 1988 to 1990. He then joined
Komisaris Utama Perseroan adalah sesuai dengan keputusan Commissioner of the Company is in accordance with the decision Development Manager pada periode 1988–1990. Selanjutnya, PT Procon Indah and worked there from 1990 to 2007, with his last
Rapat Umum Pemegang Saham Tahunan tanggal 27 Juni 2024 yang of the Annual General Meeting of Shareholders on June 27, beliau bergabung dengan PT Procon Indah dan berkiprah selama position being Director. In 2007, he served as Executive Director at
diterbitkan oleh Notaris Winter Sigiro, SH., MH. Telah lulus Penilaian 2024, issued by Notary Winter Sigiro, SH. MH. He has passed the 1990–2007, dengan jabatan terakhir sebagai Direktur. Pada tahun PT Cushman & Wakefield Indonesia and currently holds the position
Kemampuan dan Kepatutan berdasarkan surat Keputusan Deputi Competency and Suitability Assessment based on the Decree of 2007, beliau menjabat sebagai Executive Director di PT Cushman of Vice Chairman.
Komisioner Pengawas Perbankan 1 Otoritas Jasa Keuangan No. the Deputy Commissioner for Banking Supervision 1 of the Financial & Wakefield Indonesia dan hingga saat ini mengemban posisi
KEP-34/PB.01/2021 tanggal 5 Mei 2021. Beliau diberhentikan Services Authority No. KEP-34/PB.01/2021 dated May 5, 2021. He sebagai Vice Chairman.
dengan hormat berdasarkan Keputusan Rapat Umum Pemegang was honorably dismissed based on the Decree of the Extraordinary
Saham Luar Biasa tanggal 5 Maret 2026. General Meeting of Shareholders on March 5, 2026. Selain itu, pada tahun 2018 hingga awal 2019, beliau In addition, from 2018 to early 2019, he also served as a member of
turut berperan sebagai Anggota Kelompok Kerja Industry the Industry Property Working Group at the Economic and Industry
Beliau bergabung dengan Bank of India pada tahun 1990 sebagai He joined Bank of India in 1990 as a Direct Recruit Officer. Over Property pada Komite Ekonomi dan Industri (KEIN), Committee (KEIN), Coordinating Ministry for Economic Affairs and
Direct Recruit Officer. Dalam kurun waktu lebih dari 30 tahun, a period of more than 30 years, he has pursued a career in Kementerian Koordinator Bidang Perekonomian dan Industri Industry of the Republic of Indonesia.
beliau meniti karier pada berbagai fungsi, antara lain perbankan various functions, including general banking, foreign exchange Republik Indonesia.
umum, transaksi valuta asing, teknologi informasi, dan perbankan transactions, information technology, and international banking,
internasional, baik pada penugasan di dalam negeri maupun both in domestic and overseas assignments. In his current Pengangkatan pertama beliau sebagai Komisaris Independen His first appointment as Independent Commissioner was
luar negeri. Dalam penugasan saat ini, beliau menjabat sebagai assignment, he serves as General Manager in charge of the ditetapkan berdasarkan Keputusan Rapat Umum Pemegang determined based on the Extraordinary General Meeting of
General Manager yang membawahkan Departemen Teknologi Information Technology Department. Saham Luar Biasa tanggal 23 Desember 2013 dan diangkat Shareholders Resolution dated 23 December 2013 and reppointed
Informasi. kembali sebagai Komisaris Independen ditetapkan berdasarkan as Independent Commissioner was determined based on the
keputusan Rapat Umum Pemegang Saham Tahunan tanggal 24 Annual General Meeting of Shareholders Resolution dated June 24,
Selain menjabat sebagai Komisaris Utama, beliau juga merangkap In addition to serving as President Commissioner, he also Juni 2025 sebagaimana dinyatakan dalam akta yang diterbitkan 2025 as stated in the deed issued by Notary Winter Sigiro, S.H., M.H.
jabatan sebagai Anggota Komite Remunerasi dan Nominasi PT Bank serves as a member of the Remuneration and Nomination oleh Notaris Winter Sigiro, S.H., M.H. Beliau telah dinyatakan lulus He has passed the OJK’s Competency and Suitability Assessment
of India Indonesia Tbk berdasarkan Surat Keputusan Direksi No. 088/ Committee of PT Bank of India Indonesia Tbk based on Board Penilaian Kemampuan dan Kepatutan dari OJK berdasarkan surat based on letter No. SR-132/D.03/2014 dated 7 August 2014.
KP-HCS/INT/SK/HSD/IX/2024 tanggal 27 September 2024. Beliau of Directors Decree No. 088/KP-HCS/INT/SK/HSD/IX/2024 No. SR-132/D.03/2014 tanggal 7 Agustus 2014.
tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris dated 27 September 2024. He has no affiliation with other
lainnya, anggota Direksi, maupun Pemegang Saham Utama members of the Board of Commissioners, members of the Board Dalam pelaksanaan tugasnya, beliau juga merangkap jabatan In carrying out his duties, he also serves as Chairman of the
dan Pengendali, baik secara langsung maupun tidak langsung of Directors, or Major and Controlling Shareholders, either sebagai Ketua Komite Remunerasi dan Nominasi berdasarkan Surat Remuneration and Nomination Committee based on Board of
sampai dengan pemilik individu. Beliau juga tidak directly or indirectly, up to the individual owner. He also does Keputusan Direksi No. 088/KP-HCS/INT/SK/HSD/IX/2024 tanggal Directors Decree No. 088/KP-HCS/INT/SK/HSD/IX/2024 dated
memiliki saham di Bank. not own any shares in the Bank. 27 September 2024. Saat ini, beliau tidak memiliki hubungan 27 September 2024. Currently, he has no affiliation with other
afiliasi dengan anggota Dewan Komisaris lainnya, anggota Direksi, members of the Board of Commissioners, members of the Board
maupun Pemegang Saham Utama dan Pengendali (baik langsung of Directors, or Major and Controlling Shareholders (either directly
maupun tidak langsung sampai dengan pemilik individu), serta or indirectly up to individual owners), and does not own any shares
tidak memiliki saham di Bank. in the Bank.
46 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 47
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
PROFIL DIREKSI
BOARD OF DIRECTORS PROFILE
LUNGGUK
GULTOM
Komisaris Independen
Independent Commissioner
KSB
Lungguk Gultom adalah Warga Negara Indonesia, berusia 71 Lungguk Gultom is an Indonesian citizen, aged 71. He completed
CHANDRAMOULI
tahun. Beliau menyelesaikan pendidikan Sarjana Manajemen di his Bachelor’s degree in Management at Parahyangan Catholic Direktur Utama
Universitas Katolik Parahyangan pada tahun 1979. Sejak Desember University in 1979. Since December 2021, he has served as President Director
2021, beliau menjabat sebagai Komisaris Independen PT Bank of Independent Commissioner of PT Bank of India Indonesia Tbk.
India Indonesia Tbk.
K S B Chandramouli adalah Warga Negara India, berusia 53 tahun. K S B Chandramouli is an Indian citizen, aged 53 years. He obtained
Beliau mengawali karier di PT Bank Niaga Tbk pada periode He began his career at PT Bank Niaga Tbk from 1982 to
Beliau memperoleh gelar Master of Business and Finance dari his Master of Business and Finance degree from Indira Gandhi
1982–1999, dengan pengalaman lintas fungsi yang mencakup 1999, with cross-functional experience covering internal audit,
Universitas Indira Gandhi National Open University (IGNOU) pada National Open University (IGNOU) in 2005-2007. With over 24 years
audit internal, kebijakan perkreditan, pengelolaan kantor cabang, credit policy, branch management, banking, internal supervision
tahun 2005-2007. Berpengalaman lebih dari 24 tahun di industri of experience in the banking industry, he began his career at Bank
perbankan, hingga pengawasan internal dan kepemimpinan area, and area leadership, including an assignment as Corporate Banking
perbankan, beliau mengawali kariernya di Bank of India sebagai of India as an IT Officer from November 2001 to July 2005, then
termasuk penugasan sebagai Corporate Banking Group Head. Group Head. From 1999 to 2001, he continued his professional
IT Officer pada November 2001 hingga Juli 2005, kemudian served as Branch Manager of Bihar Zone Audit Office (BZAO), Patna
Pada periode 1999–2001, beliau melanjutkan kiprah profesional career as Head of the Asset Management Investment Division at
Branch Manager Bihar Zonal Audit Office (BZAO), Patna pada from August 2005 to July 2008, Manager of Bhubaneswar Zone
sebagai Kepala Divisi Investasi Manajemen Aset di Badan the Indonesian Bank Restructuring Agency (IBRA). Subsequently,
Agustus 2005 hingga Juli 2008, Manager ZO Bhubneswar pada Office from August 2008 to June 2009, Branch Manager at Konisi,
Penyehatan Perbankan Nasional (BPPN). Selanjutnya, sepanjang from 2001 to 2011, he pursued his career at PT Bank Danamon
Agustus 2008 hingga Juni 2009, Branch Manager Konisi Branch, Bhubaneswar Zone from June 2009 to April 2011, Senior Branch
2001–2011, beliau berkarier di PT Bank Danamon Indonesia Tbk Indonesia Tbk and held various strategic roles, including Head of
Bhubaneswar Zone pada Juni 2009 hinggal April 2011, Senior Branch Manager at Hirapur, Dhanbad Zone from April 2011 to May 2012,
dan mengemban berbagai peran strategis antara lain Risk Risk Management Division and Head of Internal Audit Division,
Manager Hirapur Branch, Dhanbad Zone dari April 2011 hingga Mei Senior Branch Manager at Jharia, Dhanbad Zone from May 2012 to
Management Division Head dan Internal Audit Division Head, Head of Compliance Division and Advisor to Director.
2012, Senior Manager Jharia Branch, Dhanbad Zone dari Mei 2012 August 2013, and Senior Branch Manager at Baghmara, Dhanbad
Kepala Divisi Kepatuhan dan Advisor to Director.
hingga Agustus 2013, Senior Manager Baghmara Branch, Dhanbad from September 2013 to November 2013. Subsequently, he served as
dari September 2013 hingga November 2013. Setelah itu, beliau Branch Manager at the National Banking Group (NBG) Jharkhand
Sejak tahun 2011 sampai dengan 2013 beliau ditunjuk sebagai From 2011 to 2013, he was appointed as a member of the
menjabat sebagai Chief Manager pada National Banking Group Chattisgarh, Ranchi from June 2014 to December 2016, then
Anggota Komite Audit dan Pemantau Risiko Independen untuk Audit Committee and Independent Risk Monitor for PT Bank
(NBG) Jharkhand Chattisgarh, Ranchi pada Juni 2014 hingga continued his career at Bank of India as CMCEO (Chief Executive
PT Bank Commonwealth Indonesia dan PT BPD Banten Tbk. Sejak Commonwealth Indonesia and PT BPD Banten Tbk. From 2013
Desember 2016, kemudian melanjutkan kariernya di Bank of India Officer), London Center, UK from December 2016 to February 2021,
tahun 2013 sampai tahun 2017 beliau menjabat sebagai anggota to 2017, he served as a member of the Board of Directors and in
sebagai CMCEO (Chief Executive Office), London Center, UK dari Assistant General Manager of Rajajijnagar Branch, Bengaluru, from
Direksi dan pada Januari 2017 diangkat sebagai Pelaksana Tugas January 2017 was appointed as Acting President Director of PT
Desember 2016 hingga Februari 2021, Asisstant General Manager February 2021 to May 2021, Assistant General Manager of Retail
Direktur Utama di PT BPD Banten Tbk. Di tahun 2017 sampai 2020, BPD Banten Tbk. From 2017 to 2020, he served as a member of
Rajajijnagar Branch, Bengaluru dari Februari 2021 hingga Mei 2021, Business Center (RBC), Bengaluru, from June 2021 to June 2023, and
beliau menjabat sebagai Anggota Komite Audit Independen untuk the Independent Audit Committee for PT Bank BNI 46 Tbk, and in
Asisstant General Manager Retail Business Center (RBC), Bangaluru Zone Manager of Bank of India, Zone Office, Jamshedpur Zone,
PT Bank BNI 46 Tbk, serta pada tahun 2021 menjabat sebagai 2021 he served as a member of the Audit Committee for PT Adira
dari Juni 2021 hingga Juni 2023, dan Zonal Manager Bank of India, from May 2023 to March 2025.
Anggota Komite Audit untuk PT Adira Dinamika Multifinance Tbk. Dinamika Multifinance Tbk.
Zonal Office, Jamshedpur zone dari Mei 2023 hingga Maret 2025.
Pengangkatan pertama beliau sebagai Komisaris Independen His first appointment as an Independent Commissioner was
Dasar hukum pengangkatan Beliau sebagai Direktur Utama His appointment as President Director was legally based on the
ditetapkan melalui Rapat Umum Pemegang Saham Luar confirmed at the Extraordinary General Meeting of Shareholders
berdasarkan keputusan Rapat Umum Pemegang Saham Tahunan resolution of the Annual General Meeting of Shareholders on
Biasa tanggal 9 Desember 2021 dan diangkat kembali sebagai on 9 December 2021 and reappointed as Indpendent
tanggal 24 Juni 2025 dan telah lulus Penilaian Kemampuan dan June 24, 2025, and he has passed the Fit and Proper Test from the
Komisaris Independen ditetapkan berdasarkan keputusan Commissioner was confirmed by a resolution of the Annual
Kepatutan dari Otoritas Jasa Keuangan (OJK) berdasarkan surat Financial Services Authority (OJK) based on the Decree of the Head
Rapat Umum Pemegang Saham Tahunan tanggal 27 Juni General Meeting of Shareholders on 27 June 2024 as set forth
keputusan Kepala Departemen Perizinan dan Manajemen Krisis of the Banking Licensing and Crisis Management Department of
2024 sebagaimana dituangkan dalam akta yang diterbitkan in a deed issued by Notary Winter Sigiro, S.H., M.H. He has
Perbankan OJK No. KEPR-15/PB.02/2025 tanggal 2 Juli 2025. OJK No. KEPR-15/PB.02/2025 dated July 2, 2025.
oleh Notaris Winter Sigiro, S.H., M.H. Beliau telah dinyatakan passed the Competency and Suitability Test from the Financial
lulus Uji Kemampuan dan Kepatutan dari Otoritas Jasa Services Authority (OJK) based on the Decree of the Deputy
Saat ini, beliau tidak memiliki rangkap jabatan lain sebagai Currently, he does not hold any other concurrent positions as
Keuangan (OJK) berdasarkan Keputusan Deputi Komisioner Commissioner of Banking Supervision I OJK No. KEP-18/PB.1/2022
anggota Direksi, anggota Dewan Komisaris, dan/atau anggota a member of the Board of Directors, a member of the Board of
Pengawas Perbankan I OJK No. KEP-18/PB.1/2022 tanggal dated 6 April 2022.
Komite maupun jabatan lainnya di dalam atau di luar Bank. Commissioners, and/or a member of the Committee or any other
6 April 2022.
Beliau juga tidak memiliki hubungan afiliasi dengan anggota positions within or outside the Bank. He also has no affiliation with
Direksi lainnya, anggota Dewan Komisaris, serta Pemegang other members of the Board of Directors, members of the Board
Selain menjalankan tugas sebagai Komisaris Independen, beliau In addition to carrying out his duties as an Independent
Saham Utama dan Pengendali (baik langsung maupun of Commissioners, as well as Major and Controlling Shareholders
juga merangkap jabatan sebagai Ketua Komite Audit berdasarkan Commissioner, he also serves as Chairman of the Audit Committee
tidak langsung hingga pemilik individu), serta tidak memiliki (either directly or indirectly down to individual owners), and does
Surat Keputusan No. 098/KP-HC/SK/DAK/V/2025 tanggal 21 based on Decree No. 098/KP-HC/SK/DAK/V/2025 dated May 21,
saham di Bank. not own any shares in the Bank.
Mei 2025 dan Ketua Komite Pemantau Risiko berdasarkan Surat 2025 and Chairman of the Risk Monitoring Committee based on
Keputusan No. 096/KP-HC/SK/DAK/V/2025 tanggal 21 Mei Decree No. 096/KP-HC/SK/DAK/V/2025 dated May 21, 2025. He has
2025. Beliau tidak memiliki hubungan afiliasi dengan anggota no affiliation with other members of the Board of Commissioners,
Dewan Komisaris lainnya, anggota Direksi, maupun Pemegang members of the Board of Directors, or Major and Controlling
Saham Utama dan Pengendali (baik langsung maupun tidak Shareholders (either directly or indirectly up to individual owners),
langsung sampai dengan pemilik individu), serta tidak memiliki and does not own any shares in the Bank.
saham di Bank.
48 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 49
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
CAROLINA DINA DENNIS KUSUMA
RUSDIANA HALIM
Direktur Operasional Direktur Kepatuhan
Operational Director Compliance Director
Carolina Dina Rusdiana adalah Warga Negara Indonesia, berusia Carolina Dina Rusdiana is an Indonesian citizen, aged 63, with a Dennis Kusuma Halim adalah Warga Negara Indonesia, berusia Dennis Kusuma Halim is an Indonesian citizen, aged 60. He holds
63 tahun, dengan latar pendidikan terakhir di Fakultas Ilmu Sosial degree from the Faculty of Social and Political Sciences, University 60 tahun. Beliau meraih gelar Bachelor of Business Management a Bachelor of Business Management degree from Pamantasan ng
dan Ilmu Politik, Universitas Indonesia, Jakarta. Beliau memulai of Indonesia, Jakarta. She began her career at Citibank N.A. Jakarta dari Pamantasan ng Lungsod ng Maynila (University of the City Lungsod ng Maynila (University of the of Manila, Philippines). With
perjalanan karier di Citibank N.A. Jakarta sebagai EDP Trainee dan as an EDP Trainee and Marketing Officer from 1985 to 1986. of Manila, Filipina). Dengan pengalaman lebih dari tiga dekade more than three decades of experience in finance, he has a track
Marketing Officer pada periode 1985–1986. di bidang keuangan, beliau memiliki rekam jejak yang mencakup record that includes banking and the financing industry.
perbankan dan industri pembiayaan.
Selanjutnya, beliau melanjutkan karier di industri perbankan, She then continued her career in the banking industry, including at
termasuk di PT Bank Niaga Tbk pada 1986–2001, serta menjalankan PT Bank Niaga Tbk from 1986 to 2001, as well as serving concurrently Beliau memulai karier pada tahun 1988 di PT Bank Umum Nasional He began his career in 1988 at PT Bank Umum Nasional as an
penugasan rangkap sebagai President Commissioner/ as President Commissioner/Commissioner at several subsidiaries sebagai Account Officer. Selanjutnya, hingga tahun 2001, beliau Account Officer. Subsequently, until 2001, he gained extensive has
Commissioner pada beberapa entitas anak PT Bank Niaga Tbk. of PT Bank Niaga Tbk. From 2001 to 2004, she served as Head of memiliki eksposur yang luas di Branch Banking selama bekerja di extensive exposure in Branch Banking while working at PT Bank
Pada 2001–2004, beliau menjabat sebagai Head of Consumer Consumer Business at PT Bank Danamon Tbk, then from 2004 to PT Bank Dagang Nasional Indonesia, PT Bank Dewa Rutji, PT Bank Dagang Nasional Indonesia, PT Bank Dewa Rutji, PT Bank Panin Tbk,
Business di PT Bank Danamon Tbk, kemudian pada 2004–2005 2005 she served as Senior Advisor at PT CIMB Niaga Tbk. Her career Panin Tbk, dan PT Bank UOB Indonesia. and PT Bank UOB Indonesia.
menjabat sebagai Senior Advisor di PT CIMB Niaga Tbk. Karier continued at the CIMB Niaga group as President Director of PT
beliau berlanjut di grup CIMB Niaga sebagai Presiden Direktur PT Saseka Gelora Finance from 2005 to 2008. Dalam 15 tahun terakhir, beliau aktif berkecimpung di industri Over the past 15 years, he has been actively involved in the financing
Saseka Gelora Finance pada periode 2005–2008. perusahaan pembiayaan baik di perusahaan maupun asosiasi industry, both in companies and associations (APPI), starting in
(APPI), dimulai pada tahun 2005 di PT Mandiri Tunas Finance 2005 at PT Mandiri Tunas Finance, where he served as GM and VP of
Pada 2008–2012, beliau berkiprah di PT Bank Mega Tbk sebagai From 2008 to 2012, she worked at PT Bank Mega Tbk as Head of di mana beliau menjabat sebagai GM dan VP Marketing, VP Marketing, VP of Credit - Risk Management - Operations, and SVP
Head of Credit Business, kemudian menjabat sebagai Direktur di Credit Business, then served as Director at PT Bank ICB Bumiputera Credit - Risk Management - Operations, dan SVP Strategy and of Strategy and Performance Management. He also served at PT
PT Bank ICB Bumiputera Tbk pada 2012–2013. Berikutnya, pada Tbk from 2012 to 2013. Next, from 2013 to 2018, she served as Performance Management. Beliau juga pernah menjabat di Bentara Sinergies Multifinance, with his last position being Deputy
2013–2018, beliau menjabat sebagai Direktur di PT Permodalan Director at PT Permodalan Nasional Madani (Persero) and PT Bentara Sinergies Multifinance dengan jabatan terakhir Director of Risk Management and Compliance. He also served as
Nasional Madani (Persero) serta merangkap sebagai President concurrently as President Commissioner of PT Mitra Usaha Madani sebagai Deputy Director Risk Management and Compliance. Business Director at PT Bank Ganesha. Most recently, he served as
Commissioner PT Mitra Usaha Madani dan Commissioner PT Mitra and Commissioner of PT Mitra Proteksi Mandani (PNM Group). Beliau juga pernah menjabat sebagai Direktur Bisnis di PT Bank Designated Director at PT Woka International before finally joining
Proteksi Mandani (PNM Group). Sebelum bergabung dengan PT Prior to joining PT Bank of India Indonesia Tbk, she served as Ganesha. Terakhir beliau menjabat sebagai Designated Director PT Bank India Indonesia.
Bank of India Indonesia Tbk, beliau menjabat sebagai Direktur President Director of PT Intan Baruprana Finance Tbk from 2018 to di PT Woka International sebelum akhirnya bergabung dengan
Utama PT Intan Baruprana Finance Tbk pada periode 2018 hingga March 2022. PT Bank India Indonesia.
Maret 2022.
Pengangkatan beliau pertama kali sebagai Direktur Kepatuhan His first appointment as Director of Compliance was determined
Pengangkatan beliau pertama kali sebagai Direktur Operasional Her first appointment as Chief Operating Officer was determined ditetapkan berdasarkan keputusan Rapat Umum Pemegang based on the decision of the Annual General Meeting of
ditetapkan berdasarkan keputusan Rapat Umum Pemegang Saham based on the decision of the Annual General Meeting of Saham Tahunan tanggal 28 Juni 2022, dan beliau telah dinyatakan Shareholders on 28 June 2022, and he has passed the Competency
Tahunan tanggal 28 Juni 2022, dan beliau telah dinyatakan lulus Shareholders on 28 June 2022, and she has passed the Competency lulus Penilaian Kemampuan dan Kepatutan oleh Otoritas Jasa and Suitability Assessment by the Financial Services Authority (OJK)
Penilaian Kemampuan dan Kepatutan oleh Otoritas Jasa Keuangan and Suitability Assessment by the Financial Services Authority (OJK) Keuangan (OJK) sesuai Keputusan Deputi Komisioner Pengawas in accordance with the Decree of the Deputy Commissioner for
(OJK) sesuai Keputusan Deputi Komisioner Pengawas Perbankan I in accordance with the Decree of the Deputy Commissioner for Perbankan I OJK No. KEP-47/PB.1/2022 tanggal 7 September 2022. Banking Supervision I OJK No. Kep-47/PB.1/2022 dated 7 September
OJK No. KEP-59/PB.1/2022 tanggal 31 Oktober 2022. Adapun Banking Supervision I OJK No. Kep-59/PB.1/2022 dated 31 October Adapun pengangkatan kembali beliau sebagai Direktur Kepatuhan 2022. The reappointment of the Director of Compliance was based
pengangkatan kembali beliau sebagai Direktur Operasional 2022. The reappointment of the Director of Operations was based berdasarkan Keputusan Rapat Umum Pemegang Saham Tahunan on the Annual General Meeting of Shareholders Resolution dated
berdasarkan Keputusan Rapat Umum Pemegang Saham Tahunan on the Annual General Meeting of Shareholders Resolution dated tanggal 24 Juni 2025 yang diterbitkan oleh Notaris Winter June 24, 2025, issued by Notary Winter Sigiro, SH., MH.
tanggal 24 Juni 2025 yang diterbitkan oleh Notaris Winter Sigiro, June 24, 2025, issued by Notary Winter Sigiro, SH., MH. In addition to Sigiro, SH., MH.
SH., MH. Selain menjalankan tugas sebagai Direktur Operasional, performing her duties as Chief Operating Officer, she also serves as
beliau juga merangkap sebagai Sekretaris Perusahaan (Corporate Corporate Secretary based on Bank Decree No. 197/KP-HCT/SK/ Saat ini, beliau tidak merangkap jabatan sebagai anggota Direksi, Currently, he does not hold any other positions as a member of the
Secretary) berdasarkan Surat Keputusan Bank No. 197/KP-HCT/SK/ HSD/XII/2022 concerning the Appointment of Corporate Secretary anggota Dewan Komisaris, dan/atau anggota Komite maupun Board of Directors, member of the Board of Commissioners, and/
HSD/XII/2022 tentang Penunjukan Corporate Secretary PT Bank of of PT Bank of India Indonesia Tbk dated 29 December 2022. jabatan lain, baik di dalam maupun di luar Bank. Beliau juga or member of the Committee or other positions, either within or
India Indonesia Tbk tanggal 29 Desember 2022. tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, outside the Bank. He also has no affiliation with other members of
anggota Dewan Komisaris, serta Pemegang Saham Utama dan the Board of Directors, members of the Board of Commissioners,
Saat ini, beliau tidak memiliki rangkap jabatan lain sebagai Currently, she does not hold any other concurrent positions Pengendali (baik langsung maupun tidak langsung hingga pemilik and Major and Controlling Shareholders (either directly or indirectly
anggota Direksi, anggota Dewan Komisaris, dan/atau anggota as a member of the Board of Directors, member of the Board individu), serta tidak memiliki saham di Bank. up to individual owners), and does not own any shares in the Bank.
Komite maupun jabatan lainnya di dalam atau di luar Bank. Beliau of Commissioners, and/or member of the Committee or other
juga tidak memiliki hubungan afiliasi dengan anggota Direksi positions within or outside the Bank. She also has no affiliation with
lainnya, anggota Dewan Komisaris, serta Pemegang Saham Utama other members of the Board of Directors, members of the Board
dan Pengendali (baik langsung maupun tidak langsung hingga of Commissioners, and Major and Controlling Shareholders (either
pemilik individu), serta tidak memiliki saham di Bank. directly or indirectly up to individual owners), and does not own any
shares in the Bank.
50 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 51
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
CHANDRA SEKHAR RAHMAT
MUKHERJEE HENDRATAMA
Direktur Bisnis Direktur Keuangan
Business Director Finance Director
Chandra Sekhar Mukherjee adalah Warga Negara India, berusia 54 Chandra Sekhar Mukherjee is an Indian citizen, aged 54. He Rahmat Hendratama adalah Warga Negara Indonesia, berusia Rahmat Hendratama is an Indonesian citizen, aged 50. He
tahun. Beliau menyelesaikan pendidikan B.Com (Commerce) dari completed his B.Com (Commerce) degree from the University of 50 tahun. Beliau menyelesaikan pendidikan Sarjana Ekonomi di completed his Bachelor of Economics degree at Trisakti University
University of Calcutta pada tahun 1991 dan memperoleh sertifikasi Calcutta in 1991 and obtained his Certified Associate of Indian Universitas Trisakti pada tahun 1999 dan memperoleh gelar Master in 1999 and obtained a Master of Commerce in Business from
Certified Associate of Indian Institute of Bankers (CAIIB) pada Institute of Bankers (CAIIB) certification in 2009. of Commerce in Business dari Macquarie University, Sydney, pada Macquarie University, Sydney, in 2002.
tahun 2009. tahun 2002.
Beliau memulai karier di Bank of India pada Maret 1992 dan He began his career at the Bank of India in March 1992 and has Beliau megawali karier di industri perbankan sebagai Accounting He began his career in the banking industry as Accounting Manager
telah berkiprah selama kurang lebih 33 tahun. Sepanjang masa been working there for approximately 33 years. Throughout his Manager pada tahun 2002-2004 lalu menjabat sebagai Kepala from 2002 to 2004, then served as Head of Financial Reporting Unit
pengabdian tersebut, beliau menempati berbagai posisi, antara tenure, he has held various positions, including Clerk, Credit Officer, Unit Financial Reporting pada tahun 2005-2010 di PT Bank from 2005 to 2010 at PT Bank Rabobank International Indonesia.
lain Clerk, Credit Officer, Relationship Manager pada Bank of India Relationship Manager at Bank of India Mumbai Large Corporate Rabobank International Indonesia. Pada tahun 2010-2011 beliau From 2010 to 2011, he served as Head of Accounting, Reporting &
Mumbai Large Corporate Branch, Chief Manager sekaligus Head Branch, Chief Manager and Head of SME (including as a member of menjabat sebagai Kepala Departemen Accounting, Reporting & Tax Department at PT Bank OCBC Indonesia. His career continued
of SME (termasuk sebagai anggota Komite Kredit), serta Assistant the Credit Committee), and Assistant General Manager at Bank of Tax di PT Bank OCBC Indonesia. Karier beliau berlanjut di MUFG at MUFG Bank LTD Jakarta with several important positions such as
General Manager pada Bank of India Bharat Diamond Bourse Branch, India Bharat Diamond Bourse Branch, Mumbai North. Bank LTD Jakarta dengan beberapa posisi penting seperti Kepala Head of Managerial Accounting and Head of Corporate Business
Mumbai North. Unit Managerial Accounting dan Kepala Unit Corporate Business Planning from 2011 to 2015, then Head of Planning from 2015 to
Planning pada 2011-2015, lalu Kepala Departemen Planning pada 2016, and Head of Investment Banking Development from 2015 to
Beliau diangkat pertama kali sebagai Direktur PT Bank of India He was first appointed as Director of PT Bank of India Indonesia tahun 2015-2016, dan Kepala Departemen Investment Banking 2020. He then served as Head of the Finance Planning Division at PT
Indonesia Tbk berdasarkan keputusan Rapat Umum Pemegang Tbk based on the decision of the Extraordinary General Meeting Development pada tahun 2015-2020. Kemudian beliau menjabat Bank KEB Hana Indonesia from 2020 to 2024.
Saham Luar Biasa tanggal 15 November 2022. Beliau juga telah of Shareholders on 15 November 2022. He has also passed the sebagai Kepala Divisi Finance Planning di PT Bank KEB Hana
dinyatakan lulus Penilaian Kemampuan dan Kepatutan oleh Competency and Suitability Assessment by the Financial Services Indonesia pada tahun 2020-2024.
Otoritas Jasa Keuangan (OJK) sesuai Keputusan Anggota Dewan Authority (OJK) in accordance with the Decree of the OJK Board
Komisioner OJK No. KEPR-5/D.03/2023 tanggal 20 Maret 2023. of Commissioners No. KEPR-5/D.03/2023 dated 20 March 2023. Pengangkatan beliau sebagai Direktur Keuangan PT Bank of His appointment as Finance Director of PT Bank of India
Selanjutnya, perubahan nomenklatur jabatan dari Direktur Kredit Furthermore, the change in the nomenclature of the position from India Indonesia Tbk ditetapkan berdasarkan keputusan Rapat Indonesia Tbk was determined based on the decision of the
dan International Banking menjadi Direktur Bisnis ditetapkan Director of Credit and International Banking to Director of Business Umum Pemegang Saham Luar Biasa tanggal 27 Desember 2024. Extraordinary General Meeting of Shareholders on 27 December
berdasarkan keputusan Rapat Umum Pemegang Saham Luar Biasa was determined based on the decision of the Extraordinary Beliau juga telah dinyatakan lulus Penilaian Kemampuan dan 2024. He has also passed the Competency and Suitability
tanggal 27 Desember 2024. Beliau diberhentikan dengan hormat General Meeting of Shareholders on 27 December 2024. He was Kepatutan oleh Otoritas Jasa Keuangan (OJK) berdasarkan Assessment by the Financial Services Authority (OJK) based
berdasarkan Keputusan Rapat Umum Pemegang Saham Luar honorably dismissed based on the Extraordinary General Meeting Surat Keputusan Kepala Departemen Perizinan dan Manajemen on the Decree of the Head of the OJK’s Licensing and Banking
Biasa tanggal 5 Maret 2026. of Shareholders Resolution dated March 5, 2026. Krisis Perbankan OJK No. KEPR-4/PB.02/2025 tanggal Crisis Management Department No. KEPR-4/PB.02/2025
17 Maret 2025. dated 17 March 2025.
Saat ini, beliau tidak memiliki rangkap jabatan sebagai anggota Currently, he does not hold any concurrent positions as a member
Direksi, anggota Dewan Komisaris, dan/atau anggota Komite of the Board of Directors, member of the Board of Commissioners, Saat ini, beliau tidak memiliki rangkap jabatan sebagai anggota Currently, he does not hold any concurrent positions as a member
maupun jabatan lainnya, baik di dalam maupun di luar Bank. Beliau and/or member of the Committee or other positions, either within Direksi, anggota Dewan Komisaris, dan/atau anggota Komite of the Board of Directors, member of the Board of Commissioners,
juga tidak memiliki hubungan afiliasi dengan anggota Direksi or outside the Bank. He also has no affiliation with other members maupun jabatan lainnya, baik di dalam maupun di luar Bank. Beliau and/or member of the Committee or any other position, either
lainnya, anggota Dewan Komisaris, serta Pemegang Saham Utama of the Board of Directors, members of the Board of Commissioners, juga tidak memiliki hubungan afiliasi dengan anggota Direksi within or outside the Bank. He also has no affiliation with other
dan Pengendali (baik langsung maupun tidak langsung hingga and Major and Controlling Shareholders (either directly or indirectly lainnya, anggota Dewan Komisaris, serta Pemegang Saham Utama members of the Board of Directors, members of the Board of
pemilik individu), serta tidak memiliki saham di Bank. up to individual owners), and does not own any shares in the Bank. dan Pengendali (baik langsung maupun tidak langsung hingga Commissioners, and Major and Controlling Shareholders (either
pemilik individu), serta tidak memiliki saham di Bank. directly or indirectly up to individual owners), and does not own any
shares in the Bank.
52 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 53
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
PROFIL PEJABAT EKSEKUTIF
Ottomitra Multiartha kemudian meniti karier di PT Bentara Sinergies his career at PT Bentara Sinergies Multifinance as MIS Manager
Multifinance sebagai MIS Manager (2010-2019), Collection Support (2010-2019), Collection Support Manager (2015-2019), and Bank
Manager (2015-2019), dan Bank Relationship Manager (2019- Relationship Manager (2019-2022). Since December 2022, he
EXECUTIVE OFFICERS PROFILE 2022). Sejak Desember 2022, beliau bergabung dengan PT Bank joined PT Bank of India Indonesia Tbk and currently serves as Head
of India Indonesia Tbk dan saat ini menjabat sebagai Kepala Divisi of Accounting and Reporting Division.
Accounting dan Pelaporan.
AGUNG EKA NUGRAHA AGUNG EKA NUGRAHA
Kepala Divisi Bisnis Head of Business Division
HARY SURYAWAN DWIPUTRA HARY SURYAWAN DWIPUTRA
Agung Eka Nugraha Warga Negara Indonesia berusia 46 tahun. Agung Eka Nugraha is an Indonesian citizen, 46 years old. He Kepala Divisi Operasional Head of Operations Division
Beliau mendapat pendidikan terakhir Sarjana Agribisnis di obtained his latest education, a Bachelor’s degree in Agribusiness,
Universitas Gadjah Mada, Yogyakarta. Memulai karier di bidang from Universitas Gadjah Mada, Yogyakarta. He began his banking Hary Suryawan Dwiputra adalah Warga Negara Indonesia, berusia Hary Suryawan Dwiputra is an Indonesian citizen, aged 54. He
perbankan sebagai Management Development Program di PT career through the Management Development Program at PT 54 tahun. Beliau menyelesaikan pendidikan Sarjana Ekonomi di completed his Bachelor of Economics degree at the University of
Bank Permata (2003-2004), Relation Manager di Bank PT Permata Bank Permata (2003-2004), then served as Relationship Manager Universitas Indonesia pada tahun 1998. Indonesia in 1998.
(2005-2008), Relationship Manager di Bank UOB Indonesia (2008– at PT Bank Permata (2005-2008), Relationship Manager at Bank
2010), Team Leader Commercial Banking di Bank UOB Indonesia UOB Indonesia (2008-2010), Team Leader of Commercial Banking Beliau memulai karier di bidang perbankan sebagai Account He began his career in banking as an Account Officer at PT Bank
(2011), Commercial Banking Cluster Head - OCBC Bank Jakarta at Bank UOB Indonesia (2011), Commercial Banking Cluster Head Officer di PT Bank Swadesi Tbk sejak tahun 1993, kemudian Swadesi Tbk in 1993, then served as Assistant Branch Manager
(2011-2017), Commercial SME Division Head - J Trust Bank (2019- - OCBC Bank Jakarta (2011-2017), Commercial SME Division Head menjabat sebagai Pemimpin Cabang Pembantu Mayjen at Mayjen Sungkono, Surabaya, from 2005 to 2007. He then held
2023), Vice President of Direct Lending di Koinworks (2024), Head of - J Trust Bank (2019-2023), Vice President of Direct Lending at Sungkono, Surabaya, pada periode 2005–2007.Selanjutnya, beliau various leadership positions at several branches of PT Bank of India
SME di Sanders P2P (2024-2025). Saat ini menjabat sebagai Kepala Koinworks (2024), and Head of SME at Sanders P2P (2024-2025). He mengemban berbagai penugasan kepemimpinan pada beberapa Indonesia Tbk from 2007 to 2022, before being entrusted to lead the
Divisi Bisnis PT Bank of India Indonesia Tbk sejak Desember 2025. is currently serving as Head of the Business Division of PT Bank of kantor cabang PT Bank of India Indonesia Tbk sepanjang 2007– Human Capital Services Division from 2022 to 2024. He also served
India Indonesia Tbk since December 2025. 2022, sebelum dipercaya memimpin Divisi Human Capital Services as a member of the Remuneration and Nomination Committee
pada 2022–2024. Beliau juga pernah menjalankan peran sebagai until September 2024. Since October 2024, he has served as Head
Anggota Komite Remunerasi dan Nominasi hingga September of the Operations Division.
ARIFIN SISWIDODO ARIFIN SISWIDODO 2024. Sejak Oktober 2024, beliau menjabat sebagai Kepala Divisi
Kepala Divisi Kepatuhan Head of Compliance Division Operasional.
Arifin Siswidodo adalah Warga Negara Indonesia, berusia 53 tahun. Arifin Siswidodo is an Indonesian citizen, aged 53. He completed
Beliau menyelesaikan pendidikan Sarjana Ekonomi (Akuntansi) di his Bachelor of Economics (Accounting) degree at STIE Indonesia YULIADI MAULANA YULIADI MAULANA
STIE Indonesia Membangun (INABA) pada tahun 1999. Membangun (INABA) in 1999. Pjs. Kepala Divisi Credit Support Act. Head of Credit Support Division
Beliau memulai karier di industri perbankan di PT Bank Resona He began his career in the banking industry at PT Bank Resona Yuliadi Maulana, Warga Negara Indonesia berusia 40 tahun. Beliau Yuliadi Maulana is an Indonesian citizen, 40 years old. He obtained
Perdania pada tahun 1991. Selain itu, beliau juga pernah Perdania in 1991. In addition, he also served as Finance and mendapatkan pendidikan terakhir Magister Manajemen pada his latest education, a Master’s degree in Management, in 2020
menjalankan peran sebagai Finance and Accounting Manager di Accounting Manager at CV Entitas Mega Utama Properti, before tahun 2020 di STIE Indonesia Banking School. Beliau memulai from STIE Indonesia Banking School. He began his career in the
CV Entitas Mega Utama Properti, sebelum melanjutkan kembali continuing his banking career at PT Bank Nusantara Parahyangan karier sebagai Staf Notaris (2008-2009), kemudian melanjutkan legal field in 2008 as a notary staff member. He began his career
karier perbankannya di PT Bank Nusantara Parahyangan Tbk. Tbk. Next, he worked at PT Bank Fama International from 2010 to perjalanan karier di bidang perbankan di PT Bank UOB Indonesia as a Notary Clerk (2008-2009), then continued his career in the
Berikutnya, beliau berkarier di PT Bank Fama International pada 2022. Since 2023, he has served as Head of the Compliance Division dengan menjabat sebagai Special Asset Management Jakarta banking sector at PT Bank UOB Indonesia, serving as a Special
periode 2010–2022. Sejak tahun 2023, beliau menjabat sebagai at PT Bank of India Indonesia Tbk. Staff (2009-2011), Foreclosed Asset Staff (2011-2014), Special Asset Management Staff in Jakarta (2009-2011), Foreclosed
Kepala Divisi Kepatuhan PT Bank of India Indonesia Tbk. Asset Management Regional Kalimantan Supervisor (2014-2015), Asset Staff (2011-2014), Supervisor of Special Asset Management
dan Special Asset Management Regional Jakarta Supervisor Regional Kalimantan (2014-2015), Supervisor of Special Asset
(2015-2016). Beliau juga pernah menjabat sebagai Asset Recovery Management Regional Jakarta (2015-2016). He also has served
ERMA RUMADJA ERMA RUMADJA Management & Litigation (2016-2017) di PT Bank KEB Hana as Asset Recovery Management & Litigation (2016-2017) at PT
Kepala Divisi Corporate Planning Head of Corporate Planning Division Indonesia, SME Recovery Specialist - West Region (2017-2018) di Bank KEB Hana Indonesia, SME Recovery Specialist – West Region
PT Bank Commonwealth. Selanjutnya beliau menjabat sebagai (2017-2018) at PT Bank Commonwealth. Then he served as Special
Erma Rumadja adalah Warga Negara Indonesia, berusia 52 Erma Rumadja is an Indonesian citizen, aged 52. She completed Special Asset Management Wholesale Banking di PT Bank UOB Asset Management Wholesale Banking at PT Bank UOB Indonesia
tahun. Beliau menyelesaikan pendidikan Magister Manajemen di her Master’s degree in Management at the University of Indonesia Indonesia (2018-2025). Sejak Juni 2025, beliau bergabung dengan (2018-2025). Since June 2025, he joined PT Bank of India Indonesia
Universitas Indonesia pada tahun 2005. in 2005. PT Bank of India Indonesia Tbk dan saat ini menjabat sebagai Pjs. Tbk and currently serves as Act. Head of Credit Support Division.
Kepala Divisi Credit Support.
Beliau memulai karier di industri perbankan sebagai Manager She began her career in the banking industry as Manager of
Strategic Planning – Corporate Planning di PT Bank CIMB Niaga Tbk Strategic Planning – Corporate Planning at PT Bank CIMB Niaga
pada periode 2005–2011, kemudian melanjutkan peran sebagai Tbk from 2005 to 2011, then continued in the role of Manager of JO AGUS MUDAFIR JO AGUS MUDAFIR
Manager Business Strategy and Performance Management – Business Strategy and Performance Management – Business Kepala Divisi Internal Audit Head of Internal Audit Division
Business Banking pada 2011–2012. Selanjutnya, beliau menjabat Banking from 2011 to 2012. She then served as Head of the Corporate
sebagai Kepala Departemen Corporate Planning di PT Bank Planning Department at PT Bank Sahabat Sampoerna from 2012 to Jo Agus Mudafir, Warga Negara Indonesia berusia 39 tahun. Beliau Jo Agus Mudafir is an Indonesian citizen, 39 years old. He obtained
Sahabat Sampoerna pada 2012–2017. Sejak tahun 2018, beliau 2017. Since 2018, she has served as Head of the Corporate Planning mendapat pendidikan terakhir Magister Manajemen Universitas his latest education, a Master’s degree in Management, from
menjabat sebagai Kepala Divisi Corporate Planning PT Bank of Division at PT Bank of India Indonesia Tbk. Bunda Mulia tahun 2014. Memulai karier di bidang perbankan Universitas Bunda Mulia in 2014. He began his career in the banking
India Indonesia Tbk. sebagai Auditor PT Bank Mayapada Internasional Tbk (2011-2014), sector as an Auditor at PT Bank Mayapada Internasional Tbk (2011–
kemudian melanjutkan karier sebagai Internal Audit & Fraud 2014), then continued his career as Head of Internal Audit & Fraud
Management Head PT Bank Harda Internasional Tbk (2014-2022), Management at PT Bank Harda Internasional Tbk (2014–2022), Lead
SANTOSO PRIBADI SANTOSO PRIBADI Lead Auditor PT Allo Bank Indonesia Tbk (2022-2023), Head of Auditor at PT Allo Bank Indonesia Tbk (2022–2023), Head of Internal
Kepala Divisi Akunting dan Pelaporan Head of Accounting and Reporting Division Internal Audit PT Multifinance Anak Bangsa (GoPay Later) (2023- Audit at PT Multifinance Anak Bangsa (GoPay Later) (2023–2024),
2024), dan Head of Internal Audit PT Esta Dana Ventura (2024- and Head of Internal Audit at PT Esta Dana Ventura (2024–2025).
Santoso Pribadi adalah Warga Negara Indonesia, berusia 47 Santoso Pribadi is an Indonesian citizen, aged 47, with a Master’s 2025). Beliau bergabung dengan PT Bank of India Indonesia Tbk He joined PT Bank of India Indonesia Tbk as Head of the Internal
tahun, dengan pendidikan terakhir Magister dari Sekolah Tinggi degree from Prasetiya Mulya School of Management. He previously sebagai Kepala Divisi Internal Audit mulai dari 14 Mei 2025 hingga Audit Division on 14 May 2025 and has held this position to date.
Manajemen Prasetiya Mulya.Beliau pernah menjabat sebagai served as a Management Development Program participant saat ini.
Management Development Program (2004-2005), Business (2004-2005), Business Support Officer (2005), A/R Control
Support Officer (2005), A/R Control Assistant Manager (2005- Assistant Manager (2005-2007), and Collection Strategy Manager
2007), dan Collection Strategy Manager (2007-2010) di PT Wahana (2007-2010) at PT Wahana Ottomitra Multiartha, then continued
54 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 55
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
AJAY KAPOOR
Kepala Divisi IT
AJAY KAPOOR
Head of IT Division PROFIL PEMIMPIN CABANG
Ajay Kapoor adalah Warga Negara India, berusia 42 tahun. Beliau Ajay Kapoor is an Indian citizen, aged 42. He completed BRANCH MANAGERS PROFILE
menyelesaikan pendidikan Sarjana Teknologi (B.Tech.) di bidang his Bachelor of Technology (B.Tech.) degree in Computer
Ilmu Komputer dan Teknik pada tahun 2005, serta meraih gelar Science and Engineering in 2005, and earned an MBA
MBA di bidang Sistem Informasi dari Sikkim Manipal University in Information Systems from Sikkim Manipal University IBRAHIM IMAN UTOMO IBRAHIM IMAN UTOMO
pada tahun 2015. in 2015. PJS Pemimpin Cabang Samanhudi PJS Branch Manager of Samanhudi
Beliau mengawali karier di bidang perbankan pada tahun 2006 di He began his career in banking in 2006 at the National Informatics Ibrahim Iman Utomo adalah Warga Negara Indonesia, berusia Ibrahim Iman Utomo is an Indonesian citizen, aged 43. He
National Informatics Center, kemudian bergabung dengan Bank Centre, then joined the Bank of India as a Computer Officer in 43 tahun. Beliau menyelesaikan pendidikan Sarjana Ekonomi di completed his Bachelor of Economics degree at Trisakti University
of India sebagai Computer Officer pada tahun 2009. Sepanjang 2009. Throughout his career at the Bank of India, he held various Universitas Trisakti pada tahun 2003. in 2003.
kariernya di Bank of India, beliau menempati berbagai jabatan, positions, including Manager and Chief Manager, and obtained a
termasuk sebagai Manager dan Chief Manager, serta memiliki number of professional certifications, including CISA, CISM, CISSP, Beliau mengawali karier di perbankan di Bank Rakyat Indonesia He began his career in banking at Bank Rakyat Indonesia as an
sejumlah sertifikasi profesional, antara lain CISA, CISM, CISSP, dan and PMP. Since 2018, he has served as Chief Manager at Bank of sebagai Account Officer pada periode 2004–2010, kemudian Account Officer from 2004 to 2010, then continued his assignment
PMP. Sejak tahun 2018, beliau menjabat sebagai Chief Manager di India. melanjutkan penugasan sebagai Manajer Operasional pada 2011– as Operations Manager from 2011 to 2012 and Sub Branch Manager
Bank of India. 2012 dan Sub Branch Manager pada 2013–2015. Selanjutnya, beliau from 2013 to 2015. He then joined PT Bank of India Indonesia Tbk
bergabung dengan PT Bank of India Indonesia Tbk dan dipercaya and was appointed as Head of the Mangga Dua Branch from 2016
Saat ini, beliau merupakan Tenaga Kerja Asing (TKA) di PT Bank of He is currently a Foreign Worker (TKA) at PT Bank of India Indonesia sebagai Pemimpin Cabang Mangga Dua pada periode 2016– to 2022. Since 2022, he has served as Head of KPO Samanhudi. On
India Indonesia Tbk yang menempati posisi Kepala Divisi IT, efektif Tbk, holding the position of Head of the IT Division, effective after 2022. Sejak tahun 2022, beliau menjabat sebagai Pemimpin KPO September - December 2025, he served as Senior Account Officer,
setelah memperoleh persetujuan OJK melalui surat No. S-42/ obtaining OJK approval through letter No. S-42/PB.32/2023 dated Samanhudi. Pada bulan September - Desember 2025 beliau and currently serves as Act. Head of KPO Samanhudi.
PB.32/2023 tanggal 11 Mei 2023. 11 May 2023. menjabat sebagai Senior Account Officer, dan saat ini menjabat
sebagai Pjs. Pemimpin KPO Samanhudi.
ANURAG SINGH ANURAG SINGH PUTU PUSPITHA SARASWATI PUTU PUSPITHA SARASWATI
Kepala Divisi Perbendaharaan Head of Treasury Division Pemimpin Cabang Mangga Dua Branch Manager of Mangga Dua
Anurag Singh adalah Warga Negara India, berusia 38 tahun. Beliau Anurag Singh is an Indian citizen, aged 38. He completed his Putu Puspitha Saraswati adalah Warga Negara Indonesia, berusia Putu Puspitha Saraswati is an Indonesian citizen, aged 32. She
menyelesaikan pendidikan Sarjana Sains di HNB Garhwal University Bachelor of Science degree at HNB Garhwal University in 2008. 32 tahun. Beliau menyelesaikan pendidikan Sarjana Sistem completed her Bachelor’s degree in Information Systems at Telkom
pada tahun 2008. Informasi di Universitas Telkom pada tahun 2015. University in 2015.
Beliau memulai karier di Bank of India sebagai Officer pada tahun He began his career at Bank of India as an Officer in 2011 and has Beliau mengawali karier di industri perbankan sebagai Acquisition She began her career in the banking industry as an Acquisition
2011 dan secara konsisten menunjukkan kinerja serta kompetensi consistently demonstrated strong performance and competence. Officer di PT Bank Danamon Indonesia Tbk pada periode 2015–2016. Officer at PT Bank Danamon Indonesia Tbk from 2015 to 2016.
yang kuat. Berkat pencapaian tersebut, beliau dipromosikan Thanks to these achievements, he was promoted to the position of Selanjutnya, beliau mengikuti penugasan sebagai Relationship Subsequently, she undertook an assignment as a Relationship
hingga menduduki posisi Chief Manager sejak tahun 2022 dan Chief Manager in 2022 and has held this position to date. Management Trainee di Bank Commonwealth pada 2016–2019, Management Trainee at Bank Commonwealth from 2016 to 2019,
menjabat hingga saat ini. sebelum dipercaya menjabat sebagai Branch Manager di Bank before being appointed as Branch Manager at Bank Sinarmas
Sinarmas pada 2019–2023. Sejak tahun 2023, beliau menjabat from 2019 to 2023. Since 2023, she has served as Branch Manager
Saat ini, beliau merupakan Tenaga Kerja Asing (TKA) di PT Bank of He is currently a Foreign Worker (TKA) at PT Bank of India Indonesia sebagai Pemimpin Cabang Mangga Dua, Jakarta, PT Bank of India of Mangga Dua, Jakarta, PT Bank of India Indonesia Tbk.
India Indonesia Tbk yang menempati posisi Kepala Divisi Treasury, Tbk, holding the position of Head of the Treasury Division, effective Indonesia Tbk.
efektif setelah memperoleh persetujuan OJK melalui surat No. after obtaining OJK approval through letter No. S-42/PB.32/2023
S-42/PB.32/2023 tanggal 11 Mei 2023. dated 11 May 2023. FERRY WIDAYANTO FERRY WIDAYANTO
Pemimpin Cabang Tunjungan Branch Manager of Tunjungan
Ferry Widayanto Warga Negara Indonesia berusia 39 tahun. Ferry Widayanto is an Indonesian citizen, 39 years old. He
DWI ANITA KURNIASIH DWI ANITA KURNIASIH
Beliau lulus dari Universitas Diponegoro dengan jusuran graduated from Diponegoro University with a degree in Law in
Kepala Divisi Human Capital Head of Human Capital Division
Hukum tahun 2009. Beliau menghabiskan sebagian karier nya 2009. He spent most of his career at PT Bank Rakyat Indonesia Tbk,
Dwi Anita Kurniasih adalah Warga Negara Indonesia, berusia Dwi Anita Kurniasih is an Indonesian citizen, aged 44. She di PT Bank Rakyat Indonesia Tbk. Memulai kariernya sebagai where he started as a Relationship Manager and progressed to
44 tahun. Beliau menyelesaikan pendidikan Sarjana Ekonomi completed her Bachelor of Economics (Accounting) degree at Relation Manager sampai Pemimpin Cabang dari Oktober Branch Manager from October 2010 to April 2025. He is currently
(Akuntansi) di Universitas Trisakti pada tahun 2004. Trisakti University in 2004. 2010 hingga April 2025. Saat ini menjabat sebagai Pemimpin serving as Branch Manager of the Tunjungan Branch at PT Bank of
Cabang Tunjungan di PT Bank of India Indonesia Tbk sejak bulan India Indonesia Tbk since November 2025.
Beliau memulai karier sebagai staf Akunting di PT Caraka Tirta She began her career as an accounting staff member at PT Caraka November 2025.
Perkasa pada periode 2004–2005. Selanjutnya, beliau berkiprah di Tirta Perkasa from 2004 to 2005. She then worked at PT Bank CIMB
PT Bank CIMB Niaga Tbk sebagai HR Business Partner pada 2005– Niaga Tbk as an HR Business Partner from 2005 to 2010, before MARTHANIA PRATIWI MARTHANIA PRATIWI
2010, kemudian melanjutkan karier di PT Bank UOB Indonesia pada continuing her career at PT Bank UOB Indonesia from 2010 to Pemimpin Cabang Coklat Branch Manager of Coklat
2010–2018 dengan jabatan terakhir sebagai HR Business Partner 2018, where her last position was Head of HR Business Partner for
Marthania Pratiwi adalah Warga Negara Indonesia, berusia 43 Marthania Pratiwi is an Indonesian citizen, aged 43. She obtained
Head for Wholesale & Global Market. Wholesale & Global Market.
tahun. Beliau meraih gelar Sarjana Ekonomi dari UPN “Veteran” her Bachelor’s degree in Economics from UPN ‘Veteran’ East Java
Jawa Timur pada tahun 2004. in 2004.
Sejak Oktober 2024, beliau menjabat sebagai Kepala Divisi Since October 2024, he has served as Head of the Human Capital
Human Capital di PT Bank of India Indonesia Tbk. Selain itu, beliau Division at PT Bank of India Indonesia Tbk. In addition, she was
Beliau mengawali karier di industri perbankan sebagai Teller di PT She began her career in the banking industry as a Teller at
ditetapkan sebagai Anggota Komite Remunerasi dan Nominasi appointed as a Member of the Remuneration and Nomination
Anglomas Internasional Bank pada tahun 2005. Selanjutnya, beliau PT Anglomas Internasional Bank in 2005. She then joined PT Bank
berdasarkan Surat Keputusan Direksi No. 088/KP-HCS/INT/SK/ Committee based on Board of Directors Decree No. 088/KP-HCS/
bergabung dengan PT Bank of India Indonesia Tbk pada tahun of India Indonesia Tbk in 2011 as a Teller, later taking on the role
HSD/IX/2024 tanggal 27 September 2024. INT/SK/HSD/IX/2024 dated 27 September 2024.
2011 sebagai Teller, kemudian mengemban peran sebagai Account of Account Officer from 2011 to 2021. From 2021 to 2022, she was
Officer pada periode 2011–2021.Pada 2021–2022, beliau dipercaya entrusted with the position of Head of the Wiyung Branch. Since
menjabat sebagai Pemimpin Cabang Wiyung. Sejak tahun 2022, 2022, she has served as Head of the Coklat Branch.
beliau menjabat sebagai Pemimpin Cabang Coklat.
56 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 57
Page 31
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
PUTU DIYAH AYU PITALOKA
Pemimpin Cabang Denpasar
PUTU DIYAH AYU PITALOKA
Branch Manager of Denpasar STRUKTUR DAN KOMPOSISI
Putu Diyah Ayu Pitaloka adalah Warga Negara Indonesia, berusia
44 tahun. Beliau memperoleh gelar Sarjana Ekonomi (S.E.) pada
Putu Diyah Ayu Pitaloka is an Indonesian citizen, aged 44. She
obtained her Bachelor of Economics (S.E.) degree in 2006.
PEMEGANG SAHAM [SEOJK 16 C.3]
tahun 2006. SHAREHOLDER STRUCTURE AND COMPOSITION
Beliau mengawali karier sebagai Marketing Officer di Citibank She began her career as a Marketing Officer at Citibank Indonesia
Indonesia pada periode 2005–2006, kemudian melanjutkan karier from 2005 to 2006, then continued her career at PT Bank PEMEGANG SAHAM YANG MEMILIKI 5% ATAU SHAREHOLDERS HOLDING 5% OR MORE AND
di PT Bank Danamon Indonesia Tbk sebagai Personal Banking Officer Danamon Indonesia Tbk as a Personal Banking Officer (2007– LEBIH DAN KURANG DARI 5% LESS THAN 5% OF SHARES
(2007–2010), Relationship Manager (2011–2017), dan selanjutnya 2010), Relationship Manager (2011–2017), and was subsequently
dipercaya sebagai Pemimpin Cabang pada 2018–2019.Berikutnya, appointed Branch Manager from 2018 to 2019. Next, she served
beliau menjabat sebagai Pemimpin Cabang Pembantu di PT Bank as Assistant Branch Manager at PT Bank Sinarmas Tbk from 2021 Per 31 Desember 2025/ Per 31 Desember 2024/
Sinarmas Tbk pada periode 2021–2022. Sebelum mengemban to 2022. Prior to her current position, she also served as Deputy As of December 31, 2025 As of December 31, 2024
Nama Pemegang Saham
tanggung jawab saat ini, beliau juga bertugas sebagai Wakil Branch Manager at PT Bank of India Indonesia Tbk from April to Shareholder
Kepala Cabang di PT Bank of India Indonesia Tbk pada April– October 2023. Since June 2024, she has served as Branch Manager Jumlah Saham Persentase Kepemilikan Saham
Jumlah Saham Persentase Kepemilikan Saham (%)
Oktober 2023.Sejak Juni 2024, beliau menjabat sebagai Pemimpin in Denpasar. Number of (%)
Number of Shares Shares Owned Percentage (%)
Shares Shares Owned Percentage (%)
Cabang Denpasar.
Saham Dengan Sertifikat Kolektif
INDARMAWAN INDARMAWAN Stocks with Collective Certificates (SCRIP)
Pemimpin Cabang Medan Branch Manager of Medan
Bank of India*) 3.355.488.000 90,96 3.355.488.000 90,96
Indarmawan adalah Warga Negara Indonesia, berusia 42 tahun. Indarmawan is an Indonesian citizen, aged 42. He obtained his
Beliau meraih gelar Sarjana Komputer dari Institut Teknologi Bachelor’s degree in Computer Science from the International
PT Panca Mantra Jaya 52.974.500 1,44 52.974.500 1,44
Manajemen Internasional (ITMI) pada tahun 2006. Institute of Management Technology (ITMI) in 2006.
Saham Dalam Penitipan Kolektif PT KSEI
Beliau memulai perjalanan karier sebagai Officer di PT Industri He began his career as an Officer at PT Industri Karet Deli from
Stocks in Collective Custody PT KSEI (SCRIPLESS)
Karet Deli pada periode 2001–2003. Selanjutnya, beliau beralih ke 2001 to 2003. He then moved to the banking sector as an Account
sektor perbankan sebagai Account Officer di Standard Chartered Officer at Standard Chartered Bank from 2003 to 2005, before 131.063.491 3,55 131.063.491 3,55
PT Panca Mantra Jaya
Bank pada 2003–2005, kemudian mengemban peran sebagai taking on the role of Senior Sales Marketing Manager at HSBC from
Senior Sales Marketing Manager di HSBC pada 2005–2008. Pada 2005 to 2008. From 2009 to 2010, he was appointed Branch
2009–2010, beliau dipercaya menjabat sebagai Pemimpin Cabang Manager at PT Bank Maspion. Since 2010, he has served as Branch Deepak Rupo Chugani 61.954.784 1,68 61.954.784 1,68
di PT Bank Maspion. Sejak tahun 2010, beliau menjabat sebagai Manager in Medan at PT Bank of India Indonesia Tbk.
Pemimpin Cabang Medan di PT Bank of India Indonesia Tbk. Dilip Rupo Chugani 20.560.023 0,56 20.560.023 0,56
CHERLY PONGARRANG CHERLY PONGARRANG Prakash Rupchand
20.736.723 0,56 20.736.723 0,56
Pemimpin Cabang Makassar Branch Manager of Makassar Chugani
Cherly Pongarrang, Warga Negara Indonesia berusia 44 tahun. Cherly Pongarrang is an Indonesian citizen, 44 years old. 46.089.324 1,25 46.089.324 1,25
Masyarakat | Public
Beliau mendapatkan pendidikan terakhir Sarjana Teknik Komunikasi She obtained her latest education, a Bachelor’s degree in
dari Universitas Kristen Indonesia Paulus tahun 2005. Memulai karier Communication Engineering, from Universitas Kristen Indonesia Modal ditempatkan dan Disetor Penuh
di bidang perbankan sebagai Assitant Relationship Manager di Paulus in 2005. She began her banking career as an Assistant Issued and Fully Paid Capital
Bank Danamon Indonesia Tbk (2006-2011), Relationship Manager Relationship Manager at PT Bank Danamon Indonesia Tbk (2006–
Modal ditempatkan dan
di Bank Permata (2011 – 2017), Senior Relationship Manager di Rabo 2011), then served as Relationship Manager at Bank Permata (2011– Disetor Penuh 3.688.866.845 100,00 3.688.866.845 100,00
Bank International Indonesia (2017 – 2020), Retail Business Banking 2017), Senior Relationship Manager at Rabo Bank International Issued and Fully Paid Capital
Relation Manager di PT Bank HSBC Indonesia (2020 – 2024). Saat Indonesia (2017–2020), and Retail Business Banking Relationship
*) Pemegang Saham Utama dan Pengendali Bank
ini menjabat sebagai Pemimpin Cabang Makassar PT Bank India Manager at PT Bank HSBC Indonesia (2020–2024). She is currently Major Shareholders and Controlling Bank
Indonesia Tbk sejak tahun 2025. serving as Branch Manager of the Makassar Branch of PT Bank of
India Indonesia Tbk since 2025. Bank of India merupakan Pemegang Saham Utama Bank of India is the Bank's major shareholder and
sekaligus pengendali Bank, dengan kepemilikan sebagai controlling party, holding a 90.96% stake as the Ultimate
RAHMAT IRFAN ARFI RAHMAT IRFAN ARFI Pemilik Manfaat Akhir (Ultimate Beneficial Owner) Beneficial Owner.
Pemimpin Cabang Bandung Branch Manager of Bandung
sebesar 90,96%.
Rahmat Irfan Arfi adalah Warga Negara Indonesia, berusia 45 Rahmat Irfan Arfi is an Indonesian citizen, aged 45. He obtained
tahun. Beliau meraih gelar Magister Manajemen Bisnis dari Institut his Master’s degree in Business Management from the Bandung Bank of India merupakan bank milik negara di India yang Bank of India is a state-owned bank of India, established
Teknologi Bandung pada tahun 2008. Institute of Technology in 2008.
didirikan pada tahun 1906 dan berperan penting dalam in 1906, and plays a significant role in supporting the
mendukung pembangunan ekonomi nasional. Dengan country’s economic development. With an extensive
Beliau mengawali karier perbankan melalui Program Pendidikan He began his banking career through the Bank Niaga Executive
Eksekutif Bank Niaga pada tahun 2005, kemudian melanjutkan Education Programme in 2005, then continued his assignment as an jaringan yang luas di dalam dan luar negeri, Bank of India domestic and international network, Bank of India offers
penugasan sebagai Account Officer Commercial Banking di Bank Account Officer in Commercial Banking at Bank Niaga from 2006 menyediakan berbagai layanan perbankan dan keuangan a comprehensive range of banking and financial services
Niaga pada periode 2006–2008. Setelah itu, beliau bergabung to 2008. After that, he joined CIMB Niaga and was appointed as bagi sektor ritel, korporasi, UMKM, serta pembiayaan across retail, corporate, MSME, and international trade
dengan CIMB Niaga dan dipercaya sebagai Team Leader SME Team Leader of SME Banking at the Bandung Branch (2008–2011), perdagangan internasional. Didukung oleh komitmen financing segments. Backed by a strong commitment
Banking di Cabang Bandung (2008–2011), sebelum menjabat before serving as Business Manager of SME Banking at the Main
kuat terhadap tata kelola yang baik, inklusi keuangan, to good governance, financial inclusion, and digital
sebagai Business Manager SME Banking di Cabang Utama Branch in Bandung from 2011 to 2016. Since 2016, he has served as
dan transformasi digital, Bank of India terus transformation, the Bank continues to strengthen its
Bandung pada 2011–2016. Sejak tahun 2016, beliau menjabat Branch Manager of Bandung at PT Bank of India Indonesia Tbk.
sebagai Pemimpin Cabang Bandung di PT Bank of India Indonesia memperkuat perannya sebagai institusi perbankan position as a stable, trusted, and sustainability-oriented
Tbk. yang stabil, terpercaya, dan berorientasi pada financial institution.
pertumbuhan berkelanjutan.
58 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 59
Page 32
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
KEPEMILIKAN SAHAM LANGSUNG DAN TIDAK
LANGSUNG DEWAN KOMISARIS DAN DIREKSI
DIRECT AND INDIRECT SHARE OWNERSHIP OF
THE BOARD OF COMMISSIONERS AND BOARD STRUKTUR PEMEGANG SAHAM
OF DIRECTORS
ENTITAS INDUK
Hingga akhir tahun 2025, tidak terdapat kepemilikan As of the end of 2025, there were no direct and indirect PARENT ENTITY SHAREHOLDERS STRUCTURE
saham langsung dan tidak langsung Dewan Komisaris dan share ownership of the Board of Commissioners and Board
Direksi. of Directors.
73,38%
INFORMASI PEMEGANG SAHAM BERDASARKAN SHAREHOLDER INFORMATION BASED ON PEMERINTAH INDIA
Promoter (Government of India)
KLASIFIKASI TAHUN 2025 CLASSIFICATION IN 2025
Keterangan Pemegang Saham/ Jumlah Saham/ Persentase Kepemilikan Saham (%)/
Shareholders Description Number of Shares Shares Owned Percentage (%)
Institusi Lokal
184.037.991 4,99
Local Institution
Individu Lokal
4,59% 6,89% 0,40% 11,82% 2,92% 0,00%
149.340.854 4,05
Local Individual
Reksadana Lainnya Korporasi Perusahaan Asuransi Investor dan Institusi Institusi Keuangan
Mutual Funds Others Corporate Insurance Company Asing Financial Institution
Institusi Asing Foreign Institutional
3.355.488.000 90,96 Investor
Foreign Institution
Individu Asing
- -
Foreign Individual
Total 3.688.866.845 100,00 Bank of India
100% 100% 90,96% 6,78% 0,37% 11,44%
Bank of India Bank of India Star PT Bank of India Lainnya Korporasi Perusahaan Asuransi
Star Investments Trustee Service Indonesia Tbk Others Corporate Insurance Company
Managers PVT Pte Ltd
Pte Ltd
100% 29,96% 26,02% 100%
Bank of India Bank of India
STCI Finance Ltd ASREC (India) Ltd
Merchant Bankers Ltd Tanzania Ltd
35,00% 20,00%
Indo Zambia Bank
Aryavart Bank India
Limited, Zambia
35,00% 35,00% 28,96%
Madya Pradesh Gramin Vidarbha Konkan Star Union Dai-Ichi Life
Bank, India Gramin Bank, India Insurance Company
Ltd (SUDLIFE)
60 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 61
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
LAPORAN KEUANGAN ENTITAS INDUK SECARA
KONSOLIDASI
CONSOLIDATED FINANCIAL STATEMENTS OF
THE PARENT ENTITY ENTITAS ANAK, ENTITAS ASOSIASI,
(Dalam Jutaan Rupiah / In Million Rupiah) DAN VENTURA BERSAMA
Uraian
31 Desember 2025 31 Desember 2024
Description SUBSIDIARIES, ASSOCIATES, AND JOINT VENTURES
31 December 2025 31 December 2024
Modal dan Kewajiban
Capital and Liabilities
Bank tidak memiliki entitas anak, entitas asosiasi, The Bank does not have any subsidiaries,
Modal 8,446,576 8.559.500 Capital dan ventura bersama hingga akhir tahun 2025. associates or joint ventures until the end of 2025.
Cadangan dan Kelebihan 152,141,071 130.919.141 Reserves and Surplus Oleh karena itu, informasi terkait hal tersebut tidak dapat Therefore, information related to these entities cannot be
disajikan dalam laporan ini. presented in this report.
Dana Pihak Ketiga 1,652,587,501 1.494.042.576 Third Party Funds
Pinjaman Bank Lain 196,830,785 256.881.644 Borrowings
Kewajiban Lainnya dan CKPN 68,917,424 49.322.004
Other Liabilities and Allowance for Impairment
Losses KRONOLOGI PENCATATAN SAHAM
Total 2.078.923.357 1.939.724.866 Total CHRONOLOGY OF STOCK LISTING
Aset
Assets
62.743.650 70.412.984
Pada 12 April 2002, PT Bank of India Indonesia Tbk (“Bank”) On 12 April 2002, PT Bank of India Indonesia Tbk (the “Bank”)
Kas dan GWM Dana Bank Cash and Statutory Reserve Requirement
memperoleh pernyataan efektif dari Ketua Badan obtained an effective statement from the Chairman
Tagihan Jangka Pendek 84.749.923 115.916.814 Short Term Bills
Pengawas Pasar Modal (BAPEPAM) melalui Surat No. of the Capital Market Supervisory Agency (BAPEPAM)
Surat Berharga 511.796.763 494.730.407 Investment S-75/PM/2002 untuk melaksanakan penawaran umum through Letter No. S-75/PM/2002 to conduct an initial
perdana (IPO) sebanyak 60.000.000 saham biasa atas public offering (IPO) of 60,000,000 registered ordinary
Pinjaman 1.358.000.349 1.189.666.131 Advances
nama. Saham tersebut memiliki nilai nominal Rp200 per shares. The shares carried a par value of Rp200 per share
Aktiva Tetap 22.013.266 19.567.985 Fixed Assets saham dengan harga penawaran Rp250 per saham, dan and an offering price of Rp250 per share, and were listed
Aset Lainnya 39.619.405 49.430.544 Other Assets telah dicatatkan di Bursa Efek Jakarta (kini Bursa Efek on the Jakarta Stock Exchange (now the Indonesia Stock
2.078.923.357 1.939.724.866 Indonesia/BEI) pada 1 Mei 2002. Exchange/IDX) on 1 May 2002.
Total Total
Pendapatan
Income
Selanjutnya, pada 24 Juni 2008, Bank memperoleh Subsequently, on 24 June 2008, the Bank obtained an
pernyataan efektif dari Ketua BAPEPAM-LK melalui Surat effective statement from the Chairman of BAPEPAM-LK
Pendapatan Bunga 103.954.033 98.695.290 Interest Earned
No. S-4071/BL/2008 untuk melakukan Penawaran Umum through Letter No. S-4071/BL/2008 to carry out a Limited
Bunga/diskonto/bills 73.534.185 69.516.376 Interest/discount/bills Terbatas I dengan Hak Memesan Efek Terlebih Dahulu Public Offering I with Pre-emptive Rights (HMETD) of
Pendapatan surat berharga 25.427.468 24.178.646 Securities income (HMETD) sebanyak 558.000.000 saham, masing-masing 558,000,000 shares, each with a par value of Rp200 and
dengan nilai nominal Rp200 dan harga penawaran Rp250 an offering price of Rp250 per share; the resulting shares
Pendapatan RBI dan antar bank 4.294.214 4.327.281 RBI and inter-bank income
per saham; saham hasil aksi korporasi ini dicatatkan di BEI were listed on the IDX on 2 July 2008.
Pendapatan bunga lainnya 698.166 672.987 Other interest income pada 2 Juli 2008.
Pendapatan Lainnya 12.533.827 10.463.042 Other Income
Berdasarkan pernyataan efektif Otoritas Jasa Keuangan Pursuant to the effective statement of the Financial
Total 116.487.860 109.158.332 Total
(OJK) No. S-500/D.04/2014 tanggal 3 Desember 2014, Bank Services Authority (OJK) No. S-500/D.04/2014 dated 3
Pengeluaran
melaksanakan Penawaran Umum Terbatas II (HMETD) December 2014, the Bank conducted a Limited Public
Expenses
sebanyak 173.600.000 saham pada periode 17 Desember Offering II (HMETD) of 173,600,000 shares during 17
Biaya Bunga 69.293.395 64.236.262 Interest Expended
2014 hingga 6 Januari 2015, dengan nilai nominal Rp200 December 2014 to 6 January 2015, with a par value of
Biaya Operasional 24.604.349 23.253.088 Operating Expended per saham dan harga penawaran Rp2.800 per saham; Rp200 per share and an offering price of Rp2,800 per
saham tersebut dicatatkan di BEI pada 6 Januari 2015. share; the shares were listed on the IDX on 6 January 2015.
Biaya Tenaga Kerja 14.104.418 13.943.285 Labor Cost
Biaya Ops Lainnya 10.499.931 9.309.803 Other Ops Costs Berdasarkan pernyataan efektif OJK No. S-469/D.04/2017 Based on the OJK effective statement No. S-469/D.04/2017
Total Pengeluaran 93.897.744 87.489.351 Total Expense tanggal 13 Desember 2017, Bank melaksanakan Penawaran dated 13 December 2017, the Bank carried out a Limited
Umum Terbatas III dalam rangka Penambahan Modal Public Offering III in the context of a capital increase with
CKPN dan Kontinjensi 4.054.715 4.962.672 LLP and Contingencies
dengan memberikan HMETD (PMHMETD) sebanyak Pre-emptive Rights (PMHMETD) of 347,200,000 shares,
Laba Operasional 22.590.116 21.668.981 Operational Profit
347.200.000 saham, dengan harga pelaksanaan Rp1.890 with an exercise price of Rp1,890 per share and a par value
Laba (Rugi) Sebelum Pajak 17.573.027 16.706.309 Profit (Loss) Before Tax per saham dan nilai nominal Rp200 per saham; saham of Rp200 per share; the shares were listed on the IDX on 29
tersebut dicatatkan di BEI pada 29 Desember 2017. December 2017.
Biaya Pajak 4.514.588 4.312.581 Tax Costs
Total 13.058.439 12.393.728 Total Berikutnya, berdasarkan pernyataan efektif OJK Furthermore, based on the OJK effective statement
Catatan: Untuk laporan keuangan Entitas Induk pada periode 31 Desember 2025 tidak terdapat opini dari Auditor, karena laporan tersebut belum Audited. Laporan keuangan Entitas Induk yang telah
No. S-178/D.04/2022 tanggal 19 Agustus 2022, Bank No. S-178/D.04/2022 dated 19 August 2022, the Bank
diaudit baru akan terbit untuk laporan periode 31 Maret 2026.
Note: The Parent Entity's financial statements for the period ending 31 December 2025 do not include an auditor's opinion, as the said statements have not yet been audited. The audited financial melaksanakan Penawaran Umum Terbatas IV (PMHMETD) conducted a Limited Public Offering IV (PMHMETD) of
statements of the Parent Entity will be issued for the period ending 31 March 2026.
62 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 63
Page 34
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
WILAYAH OPERASIONAL
sebanyak 1.388.800.000 saham dengan harga pelaksanaan 1,388,800,000 shares with an exercise price of Rp1,000 per
Rp1.000 per saham dan nilai nominal Rp200 per saham; share and a par value of Rp200 per share; the shares were
saham tersebut dicatatkan di BEI pada 2 September 2022. listed on the IDX on 2 September 2022.
DAN JARINGAN KANTOR [SEOJK 16 C.3]
Pada 30 Maret 2023, Bank kembali memperoleh On 30 March 2023, the Bank obtained another effective OPERATIONAL AREA AND OFFICE NETWORK
pernyataan efektif (Surat No. S-86/D.04/2023) untuk statement (Letter No. S-86/D.04/2023) to proceed
melaksanakan Penawaran Umum Terbatas V. Total saham with a Limited Public Offering V. The total number of
yang diterbitkan dalam PUT V adalah 1.300.005.367 saham, shares issued under LPO V was 1,300,005,367 shares, Dalam merespons dinamika persaingan industri perbankan, In response to the dynamics of competition in the banking
sehingga jumlah saham yang telah diterbitkan Bank bringing the total number of shares issued by the Bank Bank menempatkan optimalisasi jaringan kantor sebagai industry, the Bank has made optimising its branch network
sampai dengan berakhirnya PUT V menjadi 3.688.866.845 upon completion of LPO V to 3,688,866,845 shares. With salah satu inisiatif strategis. Bank juga terus memperkuat one of its strategic initiatives. The Bank also continues
saham. Mengacu pada Peraturan Pemerintah No. 29 reference to Government Regulation No. 29 of 1999, which kanal layanan digital, termasuk layanan Internet Banking to strengthen its digital service channels, including
Tahun 1999 yang antara lain mengatur bahwa saham Bank among others provides that a bank’s shares may be listed dan Mobile Banking, guna meningkatkan aksesibilitas Internet Banking and Mobile Banking, in order to improve
yang dapat dicatatkan di bursa maksimal sebesar 99%, on the exchange up to a maximum of 99%, the number of serta memberikan kemudahan bertransaksi bagi nasabah. accessibility and facilitate transactions for customers. At
jumlah saham Bank yang tercatat di BEI adalah the Bank’s shares listed on the IDX amounted to Di saat yang sama, Bank tetap mengoptimalkan jaringan the same time, the Bank continues to optimise its existing
3.651.978.177 saham. 3,651,978,177 shares. kantor yang telah tersedia untuk memastikan cakupan branch network to ensure wider service coverage, while
layanan yang lebih luas, sekaligus mendorong peningkatan promoting increased efficiency and service quality.
efisiensi dan kualitas layanan.
KRONOLOGI PENCATATAN Kantor Pusat Bank beralamat di Jalan K.H. Samanhudi
No. 37, Jakarta Pusat. Pada periode pelaporan, Bank
The Bank’s Head Office is located at Jalan K.H. Samanhudi
No. 37, Central Jakarta. During the reporting period, the
EFEK LAINNYA mengoperasikan 8 Kantor Cabang, 6
Pembantu, 2 Kantor Kas dan 1 Kantor Pusat Non-
Kantor Cabang Bank operated 8 Branch Offices, 6 Sub-Branch Offices, 2
Cash Offices and 1 Non-Operational Head Office where
CHRONOLOGY OF OTHER SECURITIES LISTING Operasional di mana Jaringan Kantor Bank tersebar the Bank Office Network is spread across the areas of
di wilayah Jakarta, Surabaya, Bandung, Medan, Bali, Jakarta, Surabaya, Bandung, Medan, Bali and Makassar.
dan Makassar.
Hingga akhir tahun 2025, Bank tidak menerbitkan Until the end of 2025, the Bank will not issue securities such
instrumen efek seperti obligasi, sukuk, obligasi konversi, as bonds, sukuk, convertible bonds, or other securities
maupun efek lainnya yang tercatat di bursa, baik di listed on the stock exchange, either domestically or
dalam negeri maupun di luar negri. Dengan demikian, abroad. Thus, there is no data or information that can be
Medan
tidak terdapat data atau keterangan yang dapat presented in this annual report regarding the listing of
disajikan dalam laporan tahunan ini terkait pencatatan other securities.
efek lainnya.
SKALA USAHA [SEOJK 16 C.3]
SCALE OF BUSINESS Surabaya Makassar
Jakarta
Uraian 2025 2024 2023 Description
Pendapatan Bunga – Bersih 289.380 286.278 254.643 Interest Income - Net Bandung
Bali
Jumlah Penghasilan (Rugi) Total Other Comprehensive
54.891 78.822 49.713
Komprehensif Lain Tahun Berjalan Income (Loss) For The Year
Laba (Rugi) yang Dapat
Profit (Loss) allocate to Parent Jaringan ATM Bersama, Jaringan Alto, 8 Kantor Cabang | 8 Branch Offices
Diatribusikan Kepada Pemilik 48.282 78.755 48.831
Entity dan GPN di seluruh Indonesia 7 Jaringan Terminal ATM 6 Kantor Cabang Pembantu
Entitas Induk
ATM Bersama, Alto Network, and GPN 7 ATM Terminal Networks 6 Sub-Branch Offices
network across Indonesia 2 Kantor Kas | 2 Cash Offices *)
Kapitalisasi Pasar
1 Kantor Pusat Non Operasional
Market Capitalization
1 Non-Operational Head Office
Total Aset 7.177.245 6.815.157 6.128.562 Interest Income - Net *) Sesuai POJK No. 12/POJK.03/2021 tentang Bank Umum, Bank telah melakukan pengkinian pencatatan kantor kas pada sistem pelaporan OJK sebagai Kantor
Cabang Pembantu (KCP). Namun, penyesuaian penamaan pada papan nama kantor, surat menyurat, kegiatan promosi, dan sebagainya disesuaikan dengan
rencana bisnis Bank dalam penyesuaian penamaan Kantor Kas menjadi KCP.
Total Liabilitas 3.664.991 3.357.794 2.750.121 Total Liabilities **) In accordance with POJK No. 12/POJK.03/2021 concerning Commercial Banks, the Bank has updated the recording of cash offices in the OJK reporting system as
Sub-Branch Offices (KCP). However, naming adjustments to office signage, correspondence, promotional activities, etc. are adjusted to the Bank’s business plan in
adjusting the naming of the Cash Office to KCP.
Total Ekuitas 3.512.254 3.457.363 3.378.441 Total Equity
64 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 65
Page 35
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
Kantor Pusat | Head Office
Jakarta
Kantor Cabang Pembantu | Sub Branch Office
Jakarta
SUMBER DAYA MANUSIA [SEOJK 16 C.3]
HUMAN RESOURCES
Jl. K.H. Samanhudi No. 37 Jakarta 10710 Kelapa Gading
Telp. : (021) 350 0007 (Hunting) Graha KNS, Jl. Raya Boulevard Barat Blok XC 5-6 Kelapa
Fax : (021) 3808178, 3500007 Ext. 6 Gading Jakarta Utara 14240
Tabel Komposisi Karyawan Menurut Jenjang Jabatan
E-mail : corporate@boiindonesia.co.id Telp : (021) 4522244, 4534909-11
Fax : (021) 4528713
Employees Composition Referring to Positions Table
Website : www.boiindonesia.co.id
SWIFT BIC : BKIDIDJA 2025 2024
Sunter Jabatan
Position Jumlah Persentase Jumlah Persentase (%)
Kantor Cabang | Branch Office Jl. Danau Sunter Utara (Komplek Sunter Garden), Blok D-1 Total Percentage (%) Total Percentage (%)
Kav.12-13 No. 3, Jakarta Utara 14350
Direksi 5 2% 4 2%
Jakarta Telp : (021) 65301010 (Hunting) Directors
Samanhudi Fax : (021) 65301602 Manajer 18 8% 18 8%
Jl. K.H. Samanhudi No. 37 Jakarta 10710 Manager
Telp. : (021) 350 0007 (Hunting) Kramat Jati Supervisor 49 21% 49 22%
Fax : (021) 3808178, 3500007 Ext. 6 Jl. Raya Bogor Km. 21 No. 18 Kramat Jati, Jakarta Timur 13830 Supervisors
Telp : (021) 87799864 – 65 Staf 134 59% 129 57%
Fax : (021) 87799863 Staffs
Mangga Dua
Wisma Eka Jiwa, Jl. Arteri Mangga Dua Raya Blok RM Non-Staf 22 10% 26 1%
MD Place Non-Staffs
No. 17 Mangga Dua Selatan, Jakarta 10730
MD Place Tower 2, Jl. Setiabudi Selatan No. 7, Jakarta Selatan Total 228 100% 226 100%
Telp : (021) 626 0007, 612 9113 – 14
Fax : (021) 6267879 12910
Telp : (021) 29316888, 29529995, 29529996, 29529997
Tabel Komposisi Karyawan Menurut Jenjang Pendidikan *)
Bandung Fax : (021) 29529998
Employees Composition Referring to Education Table
Bandung
Surabaya 2025 2024
Jl. Veteran No. 49 Bandung 40112
Pendidikan
Telp : (022) 20510769, 20510465, 20510491 Ngagel Jumlah Persentase Jumlah Persentase (%)
Education
Fax : (022) 20521920 Jl. Ngagel Jaya Selatan No. 169A Surabaya 60284 Total Percentage (%) Total Percentage (%)
Telp : (031) 5022073 – 74, 5020726, 5023725, S3 - - 1 0%
Surabaya 5040949, 5041359 Doctoral Degree
Tunjungan Fax : (031) 5022074 S2 16 7% 11 5%
Master Degree
Jl. Tunjungan No. 32 Surabaya 60275
Telp : (031) 5326666 (Hunting) Wiyung S1 154 68% 145 64%
Ruko Taman Pondok Indah Blok A-37, Jl. Raya Menganti 211, Bachelor Degree
Fax : (031) 5311959
Wiyung Surabaya 60284 D1, D2, D3 22 10% 23 19%
Diploma
Coklat Telp : (031) 7667115, 7667119, 7667121
Jl. Coklat No. 20-22, Surabaya 60161 Fax : (031) 7662600 SMA/SMK 33 14% 42 2%
High School
Telp : (031) 3521156 - 57, 3521188 - 89
SMP
Fax : (031) 3534101 Kantor Kas | Cash Office Junior High School
3 1% 4 2%
SD
Denpasar Jakarta 0 0% - -
Elementary School
Denpasar Gandhi National School 228 100% 226 100%
Total
Ruko Indah Blok 27 Jl. Diponegoro No. 135–137 Denpasar 80114 Jl. Pangandaran IX Blok B4, Ancol Barat, Jakarta Utara 14430
Telp : (0361) 8424241, 8424243 Telp : (021) 6909902 - 03 *) Termasuk Direksi
Include the Board of Directors
Fax : (0361) 8424248
Gandhi Memorial Intercontinental School
Tabel Komposisi Karyawan Menurut Jenjang Usia *)
Medan Jl. H.B.R Motik - Blok D 6 No. 1 Kemayoran Jakarta Pusat 10630
Employees Composition Referring to Ages Table
Medan Telp : (021) 65865670
Jl. H. Zainul Arifin, No. 55-C/31 Medan 20152
2025 2024
Telp : (061) 4517943, 4517950 Usia
Fax : (061) 4517945 Ages Jumlah Persentase Jumlah Persentase (%)
Total Percentage (%) Total Percentage (%)
Makassar S/D 30 34 15% 43 19%
S/D 30
Makassar
31-40
Jl. Ujung Pandang (Ex. Taman Bahari) No. 13 Makassar 90111 68 30% 61 27%
31-40
Telp : (0411) 3636430 – 31
41-60 124 54% 121 54%
Fax : (0411) 3636432 41-60
> 60 2 1% 1 0%
> 60
Total 228 100% 226 100%
Layanan Contact Center 24 Jam
24 Hour Contact Center Service *) Termasuk Direksi
Include the Board of Directors
Hello BOII 150707
66 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 67
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
Tabel Komposisi Karyawan Menurut Jenis Kelamin *) Tabel Komposisi Karyawan Menurut Status Kepegawaian *) [IDX S-04]
Employees Composition Referring Gender Table Employees Composition Referring Employment Status
2025 2024 2025 2024
Jenis Kelamin Status
Jumlah Persentase Jumlah Persentase (%) Status Laki-Laki Perempuan Jumlah Persentase (%) Laki-Laki Perempuan Jumlah Persentase (%)
Gender Male Female Total Percentage (%) Male Female Total Percentage (%)
Total Percentage (%) Total Percentage (%)
Pekerja Tetap
Pria 110 109 219 96% 113 107 220 97%
117 51% 120 53% Permanent Employee
Male
Pekerja Kontrak
Wanita 7 2 9 4% 5 1 6 3%
111 49% 106 47% Outsourced Employee
Female
Total 117 111 228 100% 118 108 226 100%
Total 228 100% 226 100%
*) Termasuk Direksi
*) Termasuk Direksi Include the Board of Directors
Include the Board of Directors
Komposisi Karyawan Menurut Level Jabatan dan Kesetaraan Gender [IDX S-01]
Tabel Jumlah Karyawan Menurut Lokasi Kerja di Tahun 2025 *)
Employee Composition Referring to Position Level and Gender Equality
Total Employees Referring to Working Location in 2025 Table
S-01 Kesetaraan Gender | S-01 Gender Equality
2025 2024 Laki-Laki Perempuan
Lokasi
Jumlah Persentase Jumlah Persentase (%) Level Jabatan Male Female Total Pegawai
Location Total %
Total Percentage (%) Total Percentage (%) Position Level Jumlah Persentase Jumlah Persentase (%) Total Employees
Kantor Pusat Total Percentage (%) Total Percentage (%)
103 45% 95 42%
Head Office
Entry-level 77 34% 79 35% 159 68%
Kantor Cabang Samanhudi
28 12% 29 13% Mid-level 24 10% 25 11% 49 21%
Branch Office Samanhudi
Senior-level 12 5% 6 3% 18 8%
Kantor Cabang Mangga Dua
6 3% 5 2%
Branch Office Mangga Dua Executive-level 4 2% 1 0% 5 2%
Kantor Cabang Pembantu Total 117 51% 111 49% 228 100%
Kelapa Gading
5 2% 6 3%
Sub Branch Office Kelapa Keterangan | Information
Gading Entry-level mencakup Non-Staff, Staff | Entry-level comprises Non-Staff and Staff positions
Mid-level mencakup Kepala Seksi, Kepala Unit, Kepala Cabang Pembantu | Mid-level comprises Section Head, Unit Head, Sub Branch Manager
Senior-level mencakup Kepala Divisi, Kepala Cabang | Senior-level comprises Division Head, Branch Manager
Kantor Cabang Pembantu Executive-level mencakup Direksi | Executive-level comprises Board of Directors
Kramat Jati 6 3% 7 3%
Sub Branch Office Kramat Jati
Komposisi Karyawan Berdasarkan Kelompok Usia, Gender, dan Level Jabatan [IDX S-02]
Kantor Cabang Pembantu
Sunter 5 2% 5 2% Employee Composition by Age Group, Gender, and Position Level
Sub Branch Office Sunter
Jumlah level pegawai yang dimiliki oleh laki-laki dan perempuan berdasarkan kelompok umur
Kantor Cabang Pembantu MD The number of employees by level, disaggregated by gender (male and female) and age group.
Place 5 2% 5 2%
Sub Branch Office MD Place Level Jabatan
Position Level
Kantor Cabang Tunjungan
25 11% 31 14% Usia Total
Branch Office Tunjungan Entry-level Mid-level Senior-level Executive-level
Age Amount
Kantor Cabang Coklat Laki-Laki Perempuan Laki-Laki Perempuan Laki-Laki Perempuan Laki-Laki Perempuan
8 4% 8 4%
Branch Office Coklat Male Female Male Female Male Female Male Female
Kantor Cabang Pembantu 18-25 0 4 0 0 0 0 0 0 4
Ngagel 7 3% 7 3%
Sub Branch Office Ngagel 25-35 21 41 3 1 0 1 0 0 67
Kantor Cabang Pembantu 35-45 21 17 13 10 7 4 0 0 72
Wiyung 7 3% 7 3%
45-55 32 17 7 14 5 1 3 0 79
Sub Branch Office Wiyung
>55 3 0 1 0 0 0 1 1 6
Kantor Cabang Denpasar
5 2% 5 2%
Branch Office Denpasar Total 77 79 24 25 12 6 4 1 228
Kantor Cabang Medan
6 3% 6 3% Keterangan | Information
Branch Office Medan Entry-level mencakup Non-Staff, Staff | Entry-level comprises Non-Staff and Staff positions
Mid-level mencakup Kepala Seksi, Kepala Unit, Kepala Cabang Pembantu | Mid-level comprises Section Head, Unit Head, Sub Branch Manager
Kantor Cabang Makassar Senior-level mencakup Kepala Divisi, Kepala Cabang | Senior-level comprises Division Head, Branch Manager
6 3% 4 2% Executive-level mencakup Direksi | Executive-level comprises Board of Directors
Branch Office Makassar
Kantor Cabang Bandung
Branch Office Bandung
6 3% 6 3% Tabel Tingkat Pergantian Pegawai *)
Total 228 100% 226 100%
Employee Turnover Rate Table
*) Termasuk Direksi
Include the Board of Directors Jumlah Pegawai (dalam tahun Persentase Pegawai (dalam tahun
Deskripsi
pelaporan) pelaporan)
Description
Total of Employees (in reporting year) Percentage of Employees (in reporting year)
Mengundurkan diri Pensiun Mengundurkan diri Pensiun
Resign Retired Resign Retired
Jumlah Pegawai Mengundurkan Diri / Pensiun
Total of Employees Resigned / Retired 26 17 12% 8%
43 pegawai | employees 19%
Jumlah Pegawai Baru / Pengganti Pegawai (%)
44 pegawai | employees 19%
Total of New Employees / replacement Employees (%)
*) Tidak termasuk Direksi dan Dewan Komisaris
Does not include the Board of Directors and the Board of Commissioners
68 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 69
Page 37
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
PENGEMBANGAN SUMBER DAYA MANUSIA HUMAN CAPITAL (HC) DEVELOPMENT BIAYA PENGEMBANGAN SDM TAHUN 2025 HC DEVELOPMENT COST IN 2025
(SDM)
Pada tahun 2025, Pencadangan Dana Pendidikan dan In 2025, the Education and Training Fund Reserve for
Program Pengembangan SDM Tahun 2025 HC Development Program In 2025 Pelatihan untuk pengembangan Sumber Daya Manusia Human Resources (HR) development is set at 5% of the
[SEOJK 16 F.22] [SEOJK 16 F.22] (SDM) ditetapkan sebesar 5% dari biaya tenaga kerja previous year’s labor costs, or equivalent to IDR 2.75 billion,
tahun sebelumnya, atau setara dengan Rp2,75 miliar, di where the realization of HR development costs in 2025
Bank secara berkelanjutan menyelenggarakan berbagai The Bank will continue to organise various education and
mana realisasi biaya pengembangan SDM tahun 2025 has reached IDR 2.95 billion. The reserve has referred to
program pendidikan dan pelatihan pada tahun 2025 untuk training programmes in 2025 to improve the skills and
telah mencapai sebesar Rp2,95 miliar. Pencadangan the Decree of the Board of Directors No. 055/KP-HCT/SK/
meningkatkan keterampilan dan kompetensi SDM. Program competencies of its human resources. These development
tersebut telah mengacu pada Surat Keputusan Direksi HSD/II/2022 concerning the Provision of Education Funds
pengembangan tersebut dilaksanakan melalui inhouse programmes will be implemented through in-house training
No. 055/KP-HCT/SK/HSD/II/2022 tentang Penyediaan for PT Bank of India Indonesia Tbk. Thus, its implementation
training maupun public training, dengan penekanan and public training, with an emphasis on mandatory
Dana Pendidikan PT Bank of India Indonesia Tbk. Dengan is declared to be in line with and meets the provisions of
pada pelatihan yang bersifat wajib (mandatory) sesuai training in accordance with regulatory and organisational
demikian, pelaksanaannya dinyatakan telah selaras POJK No. 24 of 2022 concerning the Development of the
kebutuhan regulasi dan organisasi. requirements.
dan memenuhi ketentuan POJK No. 24 Tahun 2022 Quality of Human Resources in Commercial Banks.
mengenai Pengembangan Kualitas Sumber Daya Manusia
Bank menegaskan komitmen pengembangan kompetensi The Bank affirms its commitment to developing
Bank Umum.
SDM melalui pemberian kesempatan yang setara the competence of its human capital by providing equal
bagi seluruh insan Bank untuk mengikuti program opportunities for all Bank employees to participate in
LEMBAGA DAN PROFESI
pengembangan, tanpa membedakan jenjang jabatan, development programmes, regardless of their position,
latar belakang pendidikan, maupun gender. Pendekatan educational background, or gender. This approach is
PENUNJANG PASAR MODAL
ini ditujukan untuk mendukung terciptanya lingkungan aimed at supporting the creation of a conducive, safe, and
kerja yang kondusif, aman, dan nyaman. comfortable working environment.
Jumlah Jam Pelatihan [SEOJK 16 F.22] [IDX S-05] CAPITAL MARKET SUPPORTING INSTITUTIONS AND PROFESSIONS
Number of Training Hours
Nama Lembaga Penunjang Saham Alamat
Jumlah Pekerja yang Rata-rata Jam Pelatihan Setiap Name of Stock Supporting Institution Address
Uraian Memperoleh Pelatihan Jam Pelatihan Pekerja
Description Total Employees Receiving Training Hours Average Training Hours per Informasi Perdagangan dan Pencatatan Saham | Information of Stock Trading and Listing
Training Employee
Bursa Efek | Stock Exchange Indonesia Stock Exchange
Keseluruhan*) PT Bursa Efek Indonesia Building 1st Tower
231 6.698 29,00
Total Indonesia Stock Exchange Jl. Jend. Sudirman Kav. 52-53
Jakarta 12190
Berdasarkan Jenis Kelamin | By Gender
Phone : (+62 21) 5150 515
Laki-Laki Fax : (+62 21) 5154 153
120 2.799 23,33
Male
Kustodian | Custodian Indonesia Stock Exchange
Perempuan PT Kustodian Sentral Efek Indonesia Building 1st Tower, 5th floor
111 3.899 35,13
Female Indonesian Central Securities Depository Jl. Jend. Sudirman Kav. 52-53 -
Jakarta 12190
Berdasarkan Kategori Jabatan Karyawan | By Employee Level Category
Phone : (+62 21) 5150 5152
Direksi Fax : (+62 21) 5299 1199
5 135 27,00
Board of Directors
Biro Administrasi Efek | Administration Bureau Rukan Kirana Boutique Office
Dewan Komisaris PT Adimitra Jasa Korpora Jl. Kirana Avenue III
3 72 24,00
Board of Commissioners Blok F3 No 5,
Kelapa Gading, Jakarta Utara 14250
Pejabat Eksekutif
25 742 29,68 Phone: (+62 21) 29745222
Executive Officer
Fax: (+62 21) 29289961
Jabatan selain Direksi, Dewan Komisaris,
Pejabat Eksekutif Kantor Akuntan Publik | Public Accounting Firm Wisma Bumiputera, 12th Floor
198 5.749 29,04
Position other than Board of Directors, KAP Kanaka Puradireja & Suhartono Jl. Jend. Sudirman Kav. 75
Board of Commissioners, Executive Officer Jakarta 12910
Phone : (+62 21) 5224581
*) Termasuk Dewan Komisaris dan Direksi Fax : (+62 21) 5224555
Including the Board of Commissioners and Board of Directors
Periode Penugasan | Assignment Period
20 Oktober 2025 - 27 Februari 2026
Uraian Satuan
2025 October 20, 2025 - February 27, 2026
Description Unit
Jasa Audit | Audit Service
Jumlah Jam Pelatihan Karyawan Jam
6.491 Melakukan audit atas laporan keuangan tahun buku 2025
Number of Employee Training Hours Hours
Audit the financial statement for the financial year 2025
Rata-rata Jam Pelatihan Per Karyawan Jam/Karyawan
29
Average Training Hours Per Employee Hours/Employees Fee Jasa Audit | Audit Service Fee
Jumlah Karyawan yang Ikut Serta dalam Rp525 juta | Rp525 million
Karyawan
program Pelatihan*) 223
Employee
Number of Employees Participating in the Jasa Non Audit | Non Audit Service
Training Program % 100 Tidak ada | None
*) Tidak termasuk Dewan Komisaris dan Direksi Fee Jasa Non Audit | Non Audit Service Fee
Exclude the Board of Commissioners and Board of Directors Tidak ada | None
70 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 71
Page 38
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
PROFIL PERUSAHAAN
Company Profile
Nama Lembaga Penunjang Saham
Name of Stock Supporting Institution
Alamat
Address TEKNOLOGI INFORMASI
Notaris | Notary Menara Pertiwi
Floor 8 Suite 8C
INFORMATION TECHNOLOGY
Winter Sigiro,SH.,MH
Jl. Mega Kuningan Barat III Kav. 10
CBD, Mega Kuningan
Bank memandang teknologi informasi sebagai enabler The Bank views information technology as a key enabler
Jakarta Selatan 12950
Phone/Fax : (+62 21) 29410333 utama untuk mendukung kelancaran operasional, kualitas in supporting operational continuity, service quality,
layanan, serta pertumbuhan bisnis yang aman dan and secure, sustainable business growth. Continuous
Dengan masa penugasan masing-masing selama 1 (satu) With each assignment lasting one (1) year, the total berkelanjutan. Penguatan infrastruktur TI, pemeliharaan strengthening of IT infrastructure, maintenance of system
tahun, total remunerasi/biaya jasa yang dibayarkan remuneration/service fees paid to Capital Market keandalan sistem, serta peningkatan kapabilitas reliability, and enhancement of information security
kepada Lembaga Penunjang Pasar Modal pada tahun Supporting Institutions in 2025 will amount to keamanan informasi dilakukan secara berkelanjutan guna capabilities are undertaken to ensure that banking
2025 tercatat sebesar Rp286 juta. Rp286 million. memastikan layanan perbankan berjalan stabil, efisien, services operate in a stable, efficient, and responsive
dan responsif terhadap kebutuhan nasabah. manner in meeting customer needs.
KEANGGOTAAN ASOSIASI [SEOJK 16 C.5]
Dalam
prinsip
implementasinya,
kehati-hatian melalui
Bank mengedepankan
pengelolaan risiko TI
In its implementation, the Bank upholds the principle
of prudence through integrated IT risk management,
ASSOCIATION MEMBERSHIPS yang terintegrasi, termasuk penguatan tata kelola, including the strengthening of governance, internal
pengendalian internal, dan pemantauan kinerja sistem controls, and periodic monitoring of system performance.
secara periodik.
Nama Asosiasi Posisi di Asosiasi Lingkup / Skala
Association Name Position in the Association Scope/Scale
PERLINDUNGAN PRIVASI DATA NASABAH CUSTOMER DATA PRIVACY PROTECTION
Perkumpulan Perhimpunan Bank Nasional (PERBANAS) Anggota Nasional
Indonesia Banks Association Member National
Bank berkomitmen menjaga kerahasiaan dan keamanan The Bank is committed to safeguarding the confidentiality
Forum Komunikasi Direktur Kepatuhan (FKDKP) Anggota Nasional
data nasabah sesuai ketentuan peraturan perundang- and security of customer data in accordance with
Banking Compliance Director Communication Forum Member National
undangan yang berlaku serta kebijakan internal prevailing laws and regulations as well as the Company’s
Association Cambiste International - Financial Market bank. Perlindungan privasi data diterapkan melalui internal policies. Customer data privacy protection
Association (ACI-FMA) Indonesia Anggota Nasional/International
Association Cambiste International - Financial Market Member National/ International pengendalian akses berbasis kewenangan (need-to- is implemented through access controls based on
Association (ACI-FMA) Indonesia know), penerapan autentikasi berlapis untuk sistem kritikal, authority and the need-to-know principle, multi-
Afiliasi Association of Certified Fraud Examiners (ACFE) serta pengamanan data dalam proses penyimpanan dan layer authentication for critical systems, and secure
Anggota Nasional/International
Indonesia Chapter pertukaran informasi. Bank juga menerapkan mekanisme management of data storage and information exchange.
Member National/ International
ACFE Affiliation Indonesia Chapter
pencatatan jejak audit (audit trail) atas aktivitas pengguna The Bank also implements audit trail mechanisms to record
Asosiasi Sistem Pembayaran Indonesia (ASPI) Anggota Nasional
pada sistem tertentu untuk mendukung akuntabilitas dan user activities in certain systems to support accountability
Indonesia Payment System Association Member National
investigasi apabila diperlukan. Di samping itu, peningkatan and facilitate investigations when necessary. In addition,
Lembaga Alternatif Penyelesaian Sengketa Perbankan
kesadaran (awareness) karyawan terhadap kerahasiaan continuous awareness programmes and training are
Indonesia (LAPSPI) Anggota Nasional
Alternative Institutions for Indonesian Banking Dispute Member National data dan praktik keamanan informasi dilakukan secara conducted for employees to enhance understanding of
Resolution berkelanjutan melalui sosialisasi dan pelatihan, sehingga data confidentiality and information security practices,
Asosiasi SWIFT Indonesia (ASWIFTINDO) Anggota Nasional/International seluruh insan Bank memahami perannya dalam menjaga ensuring that all employees play an active role in
Indonesian SWIFT Association Member National/ International
privasi dan kepercayaan nasabah. protecting customer privacy and maintaining trust.
Ikatan Bankir Indonesia (IBI) Anggota Nasional
Indonesian Bankers Union Member National
DISASTER RECOVERY DAN DISASTER RECOVERY AND SERVICE
Perhimpunan Bank-Bank Internasional Indonesia (PERBINA) Anggota Nasional KEBERLANGSUNGAN LAYANAN CONTINUITY
The Association of International Banks Indonesia (PERBINA) Member National
Forum Komunikasi Direktur Operasional Perbankan (FKDOP) Anggota Nasional Untuk menjaga keberlangsungan operasional, Bank To ensure operational resilience, the Bank has established
Forum for Banking Operations Directors (FKDOP) Member National
menyiapkan kerangka disaster recovery dan business a disaster recovery and business continuity framework to
continuity guna memastikan sistem dan layanan kritikal ensure that critical systems and services can be restored
tetap dapat dipulihkan apabila terjadi gangguan, in the event of disruptions, disasters, or other operational
PERUBAHAN YANG bencana, maupun insiden operasional lainnya. Bank
melakukan pencadangan data (backup) secara berkala,
incidents. The Bank performs regular data backups,
implements recovery strategies for critical systems, and
BERSIFAT SIGNIFIKAN [SEOJK 16 C.6]
menerapkan strategi pemulihan
sistem kritikal, serta menyiapkan prosedur eskalasi dan
(recovery) untuk establishes escalation and cross-functional coordination
procedures to support effective service restoration.
SIGNIFICANT CHANGES koordinasi lintas fungsi agar pemulihan layanan dapat Periodic testing and evaluation of recovery plans are
berjalan efektif. Uji coba dan evaluasi rencana pemulihan conducted to ensure resource readiness, reliability of
dilakukan secara periodik untuk memastikan kesiapan recovery mechanisms, and alignment of procedures
Sepanjang tahun 2025, Bank tidak memiliki perubahan Throughout 2025, the Bank did not experience any
sumber daya, keandalan mekanisme pemulihan, dan with operational requirements. Through the continuous
yang bersifat signifikan. significant changes.
kesesuaian prosedur dengan kebutuhan operasional. strengthening of its disaster recovery capabilities, the Bank
Melalui penguatan disaster recovery ini, Bank berupaya seeks to maintain service availability, protect customer
menjaga ketersediaan layanan, melindungi kepentingan interests, and sustain the confidence of stakeholders.
72 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 73
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
nasabah, serta mempertahankan kepercayaan para
04
pemangku kepentingan.
KEAMANAN SIBER CYBER SECURITY
Dalam menghadapi meningkatnya risiko digital, Bank In response to increasing digital risks, the Bank continues
memperkuat postur keamanan siber melalui kombinasi to strengthen its cyber security posture through a
kebijakan, proses, dan teknologi. Bank melakukan combination of policies, processes, and technological
pemantauan keamanan secara berkala untuk controls. The Bank conducts regular security monitoring
mendeteksi aktivitas anomali, upaya akses tidak sah, to detect anomalous activities, unauthorised access
serta potensi serangan terhadap jaringan dan aplikasi. attempts, and potential threats to networks and
Pengelolaan kerentanan (vulnerability management) dan applications. Vulnerability management and system
pembaruan (patching) dilakukan secara terencana untuk patching are carried out in a structured manner to minimise
meminimalkan celah keamanan, disertai penerapan security gaps, complemented by the implementation
pengendalian keamanan pada endpoint dan jaringan of endpoint and network security controls to enhance
guna meningkatkan perlindungan terhadap malware protection against malware and social engineering-based
maupun serangan berbasis rekayasa sosial. Bank juga attacks. The Bank has also established incident response
menerapkan prosedur penanganan insiden (incident procedures covering reporting, mitigation, investigation,
response) yang mencakup pelaporan, mitigasi, investigasi, and corrective follow-up actions, enabling potential
dan tindak lanjut perbaikan, sehingga potensi dampak impacts on services and data to be managed in a timely
terhadap layanan dan data dapat dikelola secara cepat and measured manner.
dan terukur.
INFORMASI PADA SITUS WEB
WEBSITE INFORMATION
Merujuk pada POJK No. 8/POJK.04/2015 tentang In accordance with POJK No. 8/POJK.04/2015 on
keterbukaan informasi melalui situs web emiten/ information disclosure through public company
perusahaan publik, Bank menyediakan situs resmi websites, the Bank provides an official website at
www.boiindonesia.co.id yang memuat berbagai informasi www.boiindonesia.co.id, offering access to key
ANALISIS DAN
seperti profil Bank, produk dan layanan, kinerja keuangan, information such as the Bank’s profile, products and
suku bunga, berita terkini, serta informasi relevan lainnya services, financial performance, interest rates, latest news,
yang dapat diakses setiap saat. Selain itu, Bank juga and other relevant information available at all times. In
menyediakan berbagai kanal komunikasi bagi masyarakat, addition, the Bank provides communication channels
PEMBAHASAN
antara lain chatbot Trustworthy and Responsive Assistance for the public, including the Trustworthy and Responsive
(TAARA), email pengaduan di boiicare@boiindonesia.co.id, Assistance (TAARA) chatbot, a customer complaint
serta Contact Center Hello BOII 150707 untuk memenuhi email at boiicare@boiindonesia.co.id, and the Hello BOII
MANAJEMEN
kebutuhan informasi, pengaduan, dan pertanyaan terkait Contact Center 150707 to facilitate inquiries, complaints,
produk dan layanan Bank. and information requests related to the Bank’s products
and services.
Uraian Ketersediaan Keterangan
Description Availability Notes
Profil Bank
Bank’s Profile
https:/boiindonesia.co.id/id/page/tentang-kami
MANAGEMENT DISCUSSION
AND ANALYSIS
Hubungan Investor https:/ boiindonesia.co.id/id/category/
Investor Relations hubungan-dengan-investor
Kontak Bank (Layanan Pelanggan)
https:/ boiindonesia.co.id/id/page/kontakkami
Bank Contact (Customer Care)
Suku Bunga Dasar Kredit https:/ boiindonesia.co.id/id/category/sbdk-lainnya/suku-
Basic Lending Rate bunga-dasar-kredit-sbdk
Suku Bunga (Simpanan) https:/ boiindonesia.co.id/id/category/sbdk-lainnya/suku-
Interest Rate (Savings) bunga-simpanan
Sistem Pelaporan Pelanggaran https:/ boiindonesia.co.id/id/category/pelaporan-
Whistleblowing System pelanggaran
Kanal Video Edukasi Keuangan
https:/ boiindonesia.co.id/id/category/edukasi-keuangan-2
Financial Education Video Channel
Tanggung Jawab Sosial Perusahaan
https:/ boiindonesia.co.id/en/category/corporate-social/
Corporate Social Responsibility
74 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 75
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ANALISIS & PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
TINJAUAN EKONOMI DAN INDUSTRI
Berdasarkan kelompok penggunaan, pertumbuhan kredit 2025. Based on usage groups, investment credit,
investasi, kredit modal kerja, dan kredit konsumsi pada working capital credit, and consumer credit growth in
PERBANKAN 2025 masing-masing sebesar 21,06% (yoy), 4,52% (yoy),
dan 6,58% (yoy), sejalan dengan momentum hilirisasi dan
2025 will be 21.06% (yoy), 4.52% (yoy), and 6.58% (yoy),
respectively, in line with the momentum of downstreaming
ECONOMIC AND BANKING INDUSTRY REVIEW infrastruktur nasional. and national infrastructure.
Dari sisi penawaran, kapasitas penyaluran kredit bank On the supply side, bank financing capacity remains
PEREKONOMIAN GLOBAL GLOBAL ECONOMY tetap memadai ditopang oleh rasio Alat Likuid terhadap adequate, supported by a liquidity ratio of 28.57% and high
Dana Pihak Ketiga (AL/DPK) sebesar 28,57% dan DPK third-party fund growth of 13.83% (yoy) in December 2025.
Perekonomian dunia tahun 2025 mencatat perlambatan The global economy in 2025 recorded a significant yang tumbuh tinggi sebesar 13,83% (yoy) pada Desember In addition, interest in bank lending continues to improve,
signifikan dengan estimasi pertumbuhan Produk slowdown with an estimated global Gross Domestic 2025. Selain itu, minat penyaluran kredit perbankan terus as reflected in increasingly relaxed lending requirements,
Domestik Bruto (PDB) dunia mencapai 3,3% berdasarkan Product (GDP) growth of 3.3% based on calculations membaik, tercermin dari persyaratan pemberian kredit except in the consumer credit and MSME segments due to
perhitungan Dana Moneter Internasional (IMF), by the International Monetary Fund (IMF), hampered (lending requirement) yang semakin longgar, kecuali the still high credit risk in these two segments.
terhambat oleh konflik geopolitik yang berkelanjutan by ongoing geopolitical conflicts in Ukraine and the pada segmen kredit konsumsi dan UMKM akibat masih
di wilayah Ukraina dan Timur Tengah serta kebijakan Middle East as well as protectionist trade policies among tingginya risiko kredit pada kedua segmen tersebut.
proteksionisme perdagangan antarnegara besar. major countries.
Kondisi ini memposisikan industri perbankan sebagai These conditions position the banking industry as a
Inflasi internasional berhasil diturunkan menjadi 4,2% International inflation was successfully reduced to 4.2% penyangga utama perekonomian, dengan outlook 2026 key buffer for the economy, with a bright outlook for
melalui langkah pelonggaran moneter oleh bank sentral through monetary easing measures by major central yang cerah melalui target pertumbuhan kredit 10-11% 2026 through a credit growth target of 10-11% and
utama, walaupun ancaman stagflasi masih membayangi banks, although the threat of stagflation still looms due to dan DPK dobel digit, berkontribusi pada inklusi keuangan double-digit DPK, contributing to financial inclusion and
karena disparitas pasokan energi dan harga komoditas disparities in energy supply and food commodity prices. dan pertumbuhan berkelanjutan. sustainable growth.
makanan. Pertumbuhan ekonomi di negara-negara maju Economic growth in developed countries is projected
diproyeksikan lebih rendah pada kisaran 1,7%, sementara to be lower at around 1.7%, while emerging markets
pasar berkembang tetap tangguh di level 4,2%, meskipun
ekspor global tertekan akibat fluktuasi harga minyak
remain resilient at 4.2%, despite global exports being
depressed by fluctuations in world oil prices and logistical
TINJAUAN OPERASI
dunia dan kendala distribusi logistik. distribution constraints.
PER SEGMEN USAHA
PEREKONOMIAN INDONESIA INDONESIAN ECONOMY OPERATIONAL REVIEW BY BUSINESS SEGMENT
Perekonomian nasional pada tahun 2025 menunjukkan The national economy in 2025 showed remarkable
resilience amid global turmoil, with GDP growth in 2025
PRODUK SIMPANAN BANK BANK SAVINGS PRODUCT
ketangguhan luar biasa di tengah guncangan global,
dengan pertumbuhan Produk Domestik Bruto (PDB) pada reaching 5.11% (y-on-y) according to the Central Statistics
1. Giro 1. Current Account
tahun 2025 mencapai 5,11% (y-on-y) menurut Badan Agency (BPS), supported by solid household consumption
Bank menyediakan berbagai macam produk giro The Bank provides a variety of current account
Pusat Statistik (BPS), didukung konsumsi rumah tangga and non-oil and gas exports. The government, through
guna mendukung kelancaran transaksi bisnis serta products to support smooth business transactions
yang solid serta ekspor nonmigas. Pemerintah melalui the Ministry of Finance, emphasized fiscal-monetary
pengelolaan keuangan nasabah secara efektif. and effective customer financial management. These
Kementerian Keuangan menekankan sinergi kebijakan policy synergy to maintain stability, with a focus on
Produk ini tersedia dalam denominasi Rupiah dan products are available in Indonesian Rupiah and
fiskal-moneter untuk menjaga stabilitas, dengan fokus downstreaming, export diversification, and increased
Dolar Amerika Serikat, serta dapat dimanfaatkan US Dollar denominations and can be used by both
hilirisasi, diversifikasi ekspor, dan peningkatan daya saing. competitiveness. Expansive manufacturing activity,
baik oleh nasabah korporasi maupun perorangan corporate and individual customers according to
Aktivitas manufaktur ekspansif, surplus perdagangan consistent trade surpluses since 2020, and stable core
sesuai kebutuhan transaksi masing-masing. their respective transaction needs.
konsisten sejak 2020, serta inflasi inti stabil menjadi inflation are key assets heading into 2026.
modal utama menuju 2026.
Sepanjang tahun 2025, penghimpunan dana Throughout 2025, funds collected through current
melalui produk giro tercatat sebesar Rp582 miliar, account products amounted to Rp582 billion,
KONDISI INDUSTRI PERBANKAN BANKING INDUSTRY CONDITION
mencerminkan kepercayaan nasabah terhadap reflecting customer confidence in the Bank’s
layanan transaksi Bank serta stabilitas basis transaction services and the stability of its managed
Sektor perbankan Indonesia pada kuartal IV 2025 The Indonesian banking sector in the fourth quarter of
pendanaan yang dikelola. funding base.
memperlihatkan ketangguhan struktural yang 2025 showed structural resilience that supported national
mendukung kestabilan ekonomi nasional, sebagaimana economic stability, as reflected in the latest report from the
2. Tabungan 2. Savings
tercermin dalam laporan Otoritas Jasa Keuangan (OJK) Financial Services Authority (OJK). The Banking Business
Bank memiliki berbagai produk tabungan dengan The Bank offers a variety of savings products with
terbaru. Indeks Orientasi Bisnis Perbankan (IBP) dari Orientation Index (IBP) from the OJK Survey reached 66
suku bunga kompetitif untuk nasabah perorangan competitive interest rates for individual customers,
Survei OJK mencapai 66 poin (zona optimis), didorong points (optimistic zone), driven by positive expectations
termasuk nasabah karyawan, pengusaha dan including employee, entrepreneur, and other retail
ekspektasi positif terhadap kondisi makroekonomi regarding domestic macroeconomic conditions, including
nasabah ritel lainnya. Semua produk tabungan Bank customers. All of the Bank's savings products are
domestik termasuk pelonggaran suku bunga BI dan BI interest rate cuts and the strengthening of the Rupiah.
dalam denominasi rupiah dengan setoran awal yang denominated in Rupiah with an affordable initial
penguatan Rupiah.
terjangkau dan dapat diakses dengan mudah. deposit and are easily accessible.
Penyaluran kredit tercatat 9,69% yoy pada Desember Credit distribution was recorded at 9.69% yoy in
2025, meningkat dari 7,74% yoy pada November 2025. December 2025, increased from 7.74% yoy in November
76 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 77
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ANALISIS & PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
Sepanjang tahun 2025, penghimpunan dana melalui Throughout 2025, funds collected through savings PERKEMBANGAN PINJAMAN BANK THE DEVELOPMENT OF BANK’S LOAN
produk tabungan tercatat sebesar Rp105 miliar. products amounted to Rp105 billion.
(Dalam Jutaan Rupiah / In Million Rupiah)
3. Deposito Berjangka 3. Time Deposits 2025
Bank menyediakan Deposito Berjangka sebagai The Bank provides Time Deposits as a fund placement
Uraian Mikro Kecil Menengah Korporasi
instrumen penempatan dana yang memberikan instrument that provides optimal returns for corporate Total
Description Micro Small Medium Corporate
imbal hasil optimal bagi nasabah korporasi maupun and individual customers. This product is available in
individu. Produk ini tersedia dalam mata uang Rupiah Rupiah and US Dollars, with flexible tenors of 1, 3, 6, Kredit Modal Kerja
32.666 97.672 309.037 3.481.546 3.920.922
Working Capital Loan
dan Dolar AS, dengan pilihan tenor fleksibel selama or 12 months, equipped with an Automatic Roll Over
Kredit Investasi
1, 3, 6, atau 12 bulan, dilengkapi fasilitas Automatic (ARO) facility for easy automatic renewal according Investment Loan
1.532 7.108 100.074 142.903 251.618
Roll Over (ARO) untuk kemudahan perpanjangan to customer preferences. Kredit Konsumsi
- - - 16.571 16.571
otomatis sesuai preferensi nasabah. Consumer Loan
Total 34.198 104.781 409.111 3.641.020 4.189.110
Sepanjang tahun 2025, total dana yang berhasil Throughout 2025, the total funds successfully
dihimpun melalui Deposito Berjangka mencapai collected through Time Deposits reached Rp2,930 (Dalam Jutaan Rupiah / In Million Rupiah)
Rp2.930 miliar, mencerminkan kepercayaan tinggi billion, reflecting customers’ high confidence in
2024
nasabah terhadap kestabilan dan daya saing produk the stability and competitiveness of the Bank’s
investasi Bank. investment products. Uraian Mikro Kecil Menengah Korporasi
Total
Description Micro Small Medium Corporate
PERKEMBANGAN PENGHIMPUNAN THE DEVELOPMENT OF BANK’S FUNDING Kredit Modal Kerja
25.320 51.210 302.231 3.554.199 3.932.960
DANA BANK Working Capital Loan
(Dalam Jutaan Rupiah / In Million Rupiah) Kredit Investasi
2.162 2.284 81.292 93.913 179.651
Investment Loan
Uraian Pertumbuhan Kredit Konsumsi
2025 2024 - - - 27.700 27.700
Description Growth (%) Consumer Loan
Total 27.482 53.494 383.523 3.675.812 4.140.311
Giro
582.274 481.456 20,94
Current Account
Tabungan
105.309 96.460 9,17
ANALISIS KINERJA KEUANGAN
Saving Account
Deposito Berjangka
2.930.133 2.524.789 16,05
Time Deposits
Total 3.617.715 3.102.705 16,60 FINANCIAL PERFORMANCE ANALYSIS
PRODUK PINJAMAN BANK BANK LOAN PRODUCT
Laporan keuangan Bank untuk tahun yang The Bank’s financial statements for the year ended
berakhir pada 31 Desember 2025 telah disusun December 31, 2025 have been prepared in accordance
Bank menyediakan layanan kredit bagi nasabah The Bank provides lending facilities to corporate and
berdasarkan ketentuan Pernyataan Standar Akuntansi with the provisions of Indonesian Financial Accounting
korporasi dan ritel termasuk nasabah UMKM dengan retail customers, including MSME clients, by offering
Keuangan (PSAK) Indonesia serta Pedoman Akuntansi dan Standards (PSAK) and the applicable Indonesian Banking
penetapan suku bunga yang kompetitif serta skema competitive interest rates and credit schemes tailored
Pelaporan Perbankan Indonesia yang berlaku. Dokumen Accounting and Reporting Guidelines. These documents
penyaluran kredit yang disesuaikan dengan kebutuhan to the borrowers’ needs and risk profiles. These lending
ini mencerminkan posisi keuangan, hasil operasional, dan fairly reflect the Bank’s financial position, operating
dan profil risiko debitur. Fasilitas kredit ini dirancang untuk facilities are designed to support operational continuity,
arus kas Bank secara wajar dalam semua aspek material. results, and cash flows in all material respects.
mendukung kelancaran operasional, ekspansi usaha, business expansion, and the optimization of capital
serta optimalisasi struktur permodalan nasabah korporasi structures for corporate and retail customers, including
Selain itu, laporan keuangan telah menerima opini wajar In addition, the financial statements have received an
dan ritel termasuk nasabah UMKM secara berkelanjutan. MSMEs, in a sustainable manner.
tanpa pengecualian dari Kantor Akuntan Publik Kanaka unqualified opinion from Public Accounting Firm Kanaka
Puradiredja, Suhartono melalui laporan auditnya per Puradiredja, Suhartono through its audit report dated 27
Adapun bentuk fasilitas kredit yang dapat diberikan The types of credit facilities offered to support the business
tanggal 27 Maret 2026. Opini tersebut menegaskan March 2026. This opinion confirms that the presentation of
dalam rangka mendukung aktivitas usaha nasabah activities of corporate and retail customers, including
bahwa penyajian laporan keuangan sesuai dengan the financial statements is in accordance with Indonesian
korporasi dan ritel termasuk nasabah UMKM antara lain: MSMEs, are as follows:
Standar Akuntansi Keuangan (SAK) Indonesia. Financial Accounting Standards (SAK).
• Kredit Modal Kerja • Working Capital Loans
• Kredit Investasi • Investment Loans
• Kredit Konsumsi • Consumer Loans
78 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 79
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ANALISIS & PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL POSITION REPORT Total Liabilitas Total Liabilities
(Dalam Jutaan Rupiah / In Million Rupiah)
(Dalam Jutaan Rupiah / In Million Rupiah)
Uraian Pertumbuhan
2025 2024
Uraian Pertumbuhan Description Growth (%)
2025 2024
Description Growth (%) Liabilitas Segera
920 718 28,09
Current Liabilities
Kas
28.287 14.061 101,17 Simpanan Nasabah
Cash 3.617.715 3.102.706 16,60
Deposits from Customers
Giro pada Bank Indonesia a. Giro
257.859 150.336 71,52 582.274 481.456 20,94
Current Accounts with Bank Indonesia Current Account
Giro pada Bank Lain - Bersih b. Tabungan
12.279 7.270 68,90 105.309 96.460 9,17
Saving Account
Current Accounts with Other Banks - Net
c. Deposito Berjangka
Penempatan pada Bank Indonesia dan Bank Lain 2.930.133 2.524.789 16,05
719.795 103.985 592,21 Time Deposit
Placement with Bank Indonesia and Other Banks
Simpanan dari Bank Lain
Efek - Efek - Bersih 63 209.297 (99,97)
Deposits from Other Banks
1.668.184 1.962.741 (15,01)
Securities - Net
Liabilitas Derivatif
1.046 2.204 (52,57)
Efek-efek yang Dibeli dengan Janji Dijual Kembali Derivative Liabilities
101.488 266.444 (61,91)
Securities Purchased under Agreements to Resell Utang Akseptasi
- - -
Acceptance Payables
Tagihan Derivatif
44 1.350 (96,71)
Derivative Receivables Utang Pajak
5.582 2.291 143,60
Tax Payable
Kredit yang Diberikan - Kotor
4.189.110 4.140.311 1,18 Pendapatan Diterima di Muka
Loans - Gross 3.956 4.719 16,17
Unearned income
CKPN
(63.725) (119.077) (46,48) Liabilitas Imbalan Pasca Masa Kerja
Allowance For Impairment Losses 18.362 20.047 (8,41)
Employee Benefits Liabilities
Kredit yang Diberikan - Bersih Liabilitas lain-lain
4.125.385 4.021.234 2,59 17.348 15.812 9,72
Loans - Net Other Liabilities
Aset Tetap - Bersih Total 3.664.991 3.357.794 9,15
135.017 125.865 7,27
Fix Asset - Net
Aset tak Berwujud - Bersih Pada tahun 2025, Bank telah mencatat total Liabilitas In 2025, the Bank recorded total liabilities of Rp3,665
6.180 5.481 12,75
Intangible asset - Net
sebesar Rp3.665 miliar, naik 9,15% jika dibandingkan billion, an increase of 9,15% compared to 2024’s figure
Aset Pajak Tangguhan - Bersih
Deferred tax assets - Net
16.568 20.681 (19,89) dengan tahun 2024 sebesar Rp3.358 miliar. Hal ini of Rp3,358 billion. This was influenced by an increase in
Agunan yang Diambil Alih - Bersih
dipengaruhi oleh kenaikan Liabilitas Segera, Simpanan Current Liabilities, Deposits from Customers, Tax Payable,
59.855 96.235 (37,80)
Foreclosed Collateral - Net Nasabah, Utang Pajak, Pendapatan diterima di muka dan Unearned Income, and Other Liabilities.
Aset Lain - lain
46.305 39.474 17,30
Liabilitas lainnya.
Other Assets
Total 7.177.245 6.815.157 5,31
Dana Pihak Ketiga (DPK) Third-Party Funds
Dana pihak ketiga (DPK) pada tahun 2025 mengalami Third-party funds (DPK) in 2025 recorded an increase of
Total Aset Total Assets kenaikan 16,60% dari tahun 2024 sebesar Rp3.103 miliar 16.60% from Rp3,103 billion in 2024 to Rp3,618 billion. This
Total Aset Bank pada tahun 2025 meningkat 5,31% The Bank’s total assets in 2025 increased by 5,31% from the menjadi Rp3.618 miliar. Peningkatan DPK ini didorong oleh increase in third-party funds (DPK) was driven by growth
dari tahun sebelumnya sebesar Rp6.815 miliar menjadi previous year’s figure of Rp6,815 billion to Rp7,177 billion. pertumbuhan simpanan nasabah dari tahun sebelumnya, in customer deposits compared to the previous year, both
Rp7.177 miliar. Hal ini dipengaruhi oleh peningkatan pada This was influenced by an increase in placement with Bank baik CASA maupun deposito berjangka dengan in CASA and time deposits, which grew by 18.98% and
penempatan pada Bank Indonesia dan Bank lain, giro Indonesia and other banks, current accounts with Bank pertumbuhan masing-masing sebesar 18,98% dan 16,05% 16.05%, respectively, in line with the transformation of
pada Bank Indonesia, dan kas. Indonesia, and cash. seiring dengan transformasi layanan digital perbankan digital banking services to support intensified marketing
untuk mendukung strategi pemasaran yang dilakukan strategies across the entire branch network.
Kredit yang Diberikan Loan Disbursed secara intens di seluruh jaringan kantor.
Bank telah mencatat total kredit yang diberikan The bank recorded total loans granted in 2025 amounting
Giro dan Tabungan (CASA) Current Account and Savings Account (CASA)
pada tahun 2025 sebesar Rp4.189 miliar, naik 1,18% jika to Rp4,189 billion, an increase of 1,18% compared to
dibandingkan dengan tahun 2024 sebesar Rp4.140 miliar. 2024 amounting to Rp4,140 billion. This was due to the Bank telah mencatat total giro dan tabungan (CASA) The bank has recorded total current and savings accounts
Hal ini disebabkan oleh meningkatnya portofolio kredit increasing loan portfolio of the Bank through both Direct pada tahun 2025 sebesar Rp688 miliar, naik 18,98% dari (CASA) in 2025 amounting to Rp688 billion, an increasing of
Bank melalui aktivitas Direct dan Indirect Marketing and Indirect Marketing activities, both in organic and tahun 2024 sebesar Rp578 miliar. Hal ini disebabkan oleh 18,98% from Rp578 billion in 2024. This is due to The Bank’s
baik dalam menyalurkan kredit secara organik maupun non-organic loans. pendekatan secara persuasif terhadap nasabah dan persuasive approach to customers and its marketing
non organik. strategi pemasaran yang dilakukan oleh Bank dalam strategies for mobilizing CASA funds have been quite
menghimpun dana CASA cukup efektif dalam meyakinkan effective in convincing customers to deposit their funds in
nasabah untuk menyimpan dananya dalam bentuk Giro checking and savings accounts.
dan Tabungan.
Deposito Berjangka Time Deposits
Pada tahun 2025, Bank telah mencatat jumlah deposito In 2025, the Bank recorded time deposits amounting to
berjangka sebesar Rp2.930 miliar, naik 16,05% dari tahun Rp2,930 billion, an increase of 16,05% from the previous
80 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 81
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ANALISIS & PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
sebelumnya sebesar Rp2.525 miliar. Kenaikan disebabkan year’s figure of Rp2,525 billion. This increase/decrease was Total ekuitas Bank pada tahun 2025 mengalami The Bank's total equity in 2025 increased by 1.59% to
oleh strategi Bank dalam memberikan suku bunga yang due to The increase was driven by the Bank’s strategy of peningkatan 1,59% menjadi sebesar Rp3.512 miliar, jika Rp3,512 billion, compared to Rp3,457 billion in 2024. This
kompetitif kepada nasabah melalui pendekatan persuasif offering competitive interest rates to customers through dibandingkan dengan tahun 2024 sebesar Rp3.457 miliar. was driven by an increase in carrying value arising from
secara intensif. an intensive, persuasive approach. Hal ini disebabkan oleh Kenaikan nilai tercatat yang timbul the revaluation of land and buildings, which affected the
dari revaluasi tanah dan bangunan yang mempengaruhi retained earnings balance.
Simpanan dari Bank Lain Deposit from Other Banks nilai saldo laba.
Total simpanan dari Bank lain pada tahun 2025 tercatat Total deposits from other banks in 2025 are recorded
sebesar Rp63 juta, turun 99,97% dari tahun 2024 sebesar at Rp63 million, an a decrease of 99,97% from Rp209 LAPORAN LABA RUGI KONSOLIDASIAN CONSOLIDATED INCOME STATEMENT
Rp209 miliar. Hal ini disebabkan oleh tidak terdapat billion in 2024. This was due to the absence of call money
(Dalam Jutaan Rupiah / In Million Rupiah)
transaksi call money seperti tahun sebelumnya yang transactions as in the previous year, which had significantly
berkontribusi signifikan terhadap pemenuhan kebutuhan contributed to meeting short-term liquidity needs, in line Uraian Pertumbuhan
2025 2024
likuiditas jangka pendek yang sejalan dengan strategi with the Bank’s liquidity management strategy. Description Growth (%)
pengelolaan likuiditas Bank. Pendapatan Bunga
441.008 430.905 2,34
Interest Income
Liabilitas Segera Immediate Liabilities Beban Bunga
151.628 144.627 4,84
Interest Expenses
Bank mencatat kenaikan liabilitas segera pada tahun The bank recorded an increase in current liabilities in 2025 Pendapatan Bunga Bersih
289.380 286.278 1,08
2025 sebesar 28,09% dari tahun 2024 sebesar Rp718 juta of 28,09% from Rp718 million in 2024 to Rp920 million. Net Interest Income
menjadi Rp920 juta. Hal ini disebabkan oleh adanya biaya This was due to outstanding expenses payable Pendapatan Operasional Lainnya
42.682 27.499 55,21
Other operating income
yang masih harus dibayar dalam mata uang rupiah. denominated in Rupiah.
Pembentukan Cadangan Kerugian Penurunan Nilai
atas Aset Keuangan (154.018) (102.860) 49.74
Utang Pajak Tax Payable Provision for Impairment Losses on Financial Assets
Beban Operasional Lainnya
Pada tahun 2025, jumlah utang pajak Bank sebesar Rp6 In 2025, the Bank’s tax debt amounted to Rp6 billion, an (114.726) (108.025) 6,20
Other Operating Expenses
miliar, naik 143,60% dari tahun sebelumnya sebesar Rp2 increase of 143,60% from the previous year’s figure of Rp2 Beban Operasional Lainnya - Bersih
(226.063) (183.386) 23,27
miliar. Hal ini disebabkan oleh kenaikan kewajiban pajak billion. This was due to increase in income tax obligations Other Operating Expenses - Net
penghasilan yang berasal dari PPh Pasal 25, PPh Pasal 4 originating from Article 25 Income Tax, Article 4 paragraph Laba (Rugi) Operasional
63.317 102.892 (38,46)
Operating Income (Loss)
ayat (2), serta PPh Pasal 23/26. (2) Income Tax, and Article 23/26 Income Tax.
Laba (Rugi) Non Operasional
371 (1.576) 123,52
Non-Operating Income (Loss)
Liabilitas Imbalan Pasca Masa Kerja Obligation for Post-Employment Benefits Laba sebelum Manfaat (Beban) Pajak Penghasilan
63.688 101.315 (37,14)
Profit before Income Tax Benefit (Expense)
Total liabilitas imbalan pasca masa kerja pada tahun Total post-employment benefit liabilities in 2025 will
Manfaat (Beban) Pajak Penghasilan Tangguhan
2025 mengalami penurunan sebesar 8,41% menjadi Rp18 decrease by 8,41% to Rp18 billion compared to Rp20 billion (15.406) (22.560) (31,71)
Deferred Income Tax Benefit (Expense)
milliar jika dibandingkan dengan tahun 2024 sebesar in 2024. This was attributable to the payment of pension Laba (Rugi) Tahun Berjalan
48.282 78.755 (38,69)
Rp20 miliar. Hal ini disebabkan oleh adanya pembayaran fund contributions to a third party throughout the current Income (Loss) for the Year
iuran dana pensiun kepada pihak ketiga selama tahun year. Jumleh Penghasilan Komprehensif Tahun Berjalan
54. 891 78.822 (30,36)
Total Net Comprehensive Income for the Year
berjalan.
Ekuitas Equities Pendapatan Bunga Interest Income
(Dalam Jutaan Rupiah / In Million Rupiah)
Pada tahun 2025, Bank mencatat kenaikan pendapatan In 2025, the Bank recorded a 2.34% increase in interest
Uraian Pertumbuhan
2025 2024
Description Growth (%) bunga 2,34% dari tahun 2024 sebesar Rp431 miliar menjadi income, from Rp431 billion in 2024 to Rp441 billion. This was
Modal Saham Rp441 miliar. Hal ini dipengaruhi oleh kenaikan beberapa influenced by increases in several earning asset accounts
737.773 737.773 -
Share Capital
pos aktiva produktif dari tahun sebelumnya seperti kredit compared to the previous year, including loans which rose
Uang Muka Setoran Modal
Advance Payment of Capital
- - - naik sebesar 1,18%, saldo giro pada Bank Indonesia dan by 1.18%, current accounts with Bank Indonesia and other
Tambahan Modal Disetor bank lain masing-masing naik sebesar 71,52% dan 68,90% banks which increased by 71.52% and 68.90%, respectively,
2.895.254 2.895.254 -
Additional Paid in Capital
serta penempatan dana pada Bank Indonesia dan bank as well as placements with Bank Indonesia and other
Dana Setoran Modal
Capital Deposit Fund
- - - lain naik sebesar 592,21%. banks which grew by 592.21%.
Surplus Revaluasi Aset - Setelah Pajak
115.136 107.627 6,98
Surplus on Revaluation of Fixed Assets - Net
Beban Bunga Interest Expense
Rugi belum Direalisasikan atas pemilikan
Efek Tersedia untuk Dijual - - -
Unrealized Gain on Available for Sale Securities
Beban bunga pada tahun 2025 tercatat mengalami Interest expenses in 2025 increased by 4.84% to Rp152
Pengukuran Kembali atas Program Imbalan Pasti - Bersih
peningkatan 4,84% menjadi Rp152 miliar, jika billion, compared to Rp145 billion in 2024. This was driven
(2.161) (1.260) (71,47)
Remeasurement of Defined Benefit Plan - Net dibandingkan dengan tahun 2024 sebesar Rp145 miliar. by a 16.60% growth in Third Party Funds, from Rp3,103
Saldo Laba (Rugi) Hal ini dipengaruhi oleh kenaikan Dana Pihak Ketiga billion in 2024 to Rp3,618 billion in 2025.
- - -
Retained earnings (Loss)
a. Ditentukan penggunaannya
sebesar 16,60% dari tahun 2024 sebesar Rp3.103 miliar
20.000 20.000 -
Appropriated menjadi Rp3.618 miliar di tahun 2025.
b. Tidak ditentukan penggunaannya
(253,748) (302.031) 15,99
Unappropriated
Total 3,512,254 3.457.363 1,59
82 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 83
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ANALISIS & PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
Pendapatan Bunga Bersih Net Interest Income LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED CASH FLOW STATEMENT
Pada tahun 2025, Bank mencatat pendapatan bunga In 2025, the Bank recorded net interest income of Rp289 (Dalam Jutaan Rupiah / In Million Rupiah)
bersih sebesar Rp289 miliar, naik 1,08% dari tahun 2024 billion, an increase of 1.08% from Rp286 billion in 2024. This
sebesar Rp286 miliar. Hal ini disebabkan oleh adanya was driven by higher interest income in line with the growth Uraian Pertumbuhan
2025 2024
Description Growth (%)
peningkatan pendapatan bunga seiring dengan naiknya in loan disbursements, current account balances at Bank
penyaluran kredit, saldo giro pada Bank Indonesia dan Indonesia and other banks, as well as fund placements at Arus Kas Bersih Dari (untuk) Aktivitas Operasi
289.434 243.374 18,93%
Cash Flows From (for) Operating Activities
bank lain, serta penempatan dana pada Bank Indonesia Bank Indonesia and other banks.
Arus Kas Bersih Dari (untuk) Aktivitas Investasi
dan bank lain. 453.972 (404.773) 212,15%
Cash Flows From (for) Investing Activities
Arus Kas Dari Aktivitas Pendanaan
(756) (496) 52,40%
Cash Flows From Financing Activities
Pendapatan Operasional Lainnya Other Operational Income
Kenaikan (Penurunan) Net Kas dan Setara Kas
742.651 (161.895) 558,72%
Pada tahun 2025, Bank telah mencatat kenaikan In 2025, the Bank recorded a significant increase in other Net Increase (Decrease) in Cash and Cash Equivalents
signifikan pada pendapatan operasional lainnya sebesar operating income of 55,21% to Rp43 billion, compared to Kas dan Setara Kas Awal Tahun
275.651 437.800 (37,04%)
Cash and Cash Equivalents at Beginning of year
55,21% menjadi Rp43 miliar, jika dibandingkan dengan Rp27 billion in 2024. This was due to an increase in revenue
Kas dan Setara Kas Akhir Tahun
1.018.219 275.651 269,39%
tahun 2024 sebesar Rp27 miliar. Hal ini disebabkan from written-off loans of 75,67% from Rp22 billion in 2024 Cash and cash Equivalents at end of year
oleh kenaikan pendapatan atas penerimaan kredit hapus to Rp38 billion in 2025.
buku sebesar 75,67% dari tahun 2024 sebesar Rp22 miliar KAS DAN SETARA KAS AKHIR TAHUN END OF YEAR CASH AND CASH EQUIVALENTS
menjadi Rp38 miliar di tahun 2025.
Kas dan setara kas pada akhir tahun 2025 sebesar Rp1.018 Cash and cash equivalents at the end of 2025 amounted
Beban Operasional Operating Expenses miliar, naik 269,39% jika dibandingkan dengan kas dan to Rp1,018 billion, an increase of 269.39% compared to
setara kas pada awal tahun 2025 sebesar Rp276 miliar. cash and cash equivalents at the beginning of 2025
Pada 2025, total beban operasional mengalami In 2025, total operating expenses increased by 6.20% to
Hal ini dipengaruhi oleh kenaikan kas, saldo giro pada amounting to Rp276 billion. This was driven by an increase
kenaikan 6,20% menjadi Rp115 miliar, jika dibandingkan Rp115 billion, compared to Rp108 billion in 2024. This was
Bank Indonesia dan bank lain, serta penempatan pada in cash, current account balances at Bank Indonesia and
dengan tahun 2024 yang mencapai Rp108 miliar. Hal ini driven by higher expenses in the personnel and benefits
Bank Indonesia dan bank lain. other banks, as well as fund placements at Bank Indonesia
disebabkan oleh meningkatnya beban operasional pada category, which encompasses salaries, allowances,
and other banks.
pos tenaga kerja dan tunjangan, yang mencakup gaji, employee benefits, as well as education and training.
tunjangan, imbalan kerja, serta pendidikan dan pelatihan.
ARUS KAS DARI (UNTUK) AKTIVITAS OPERASI CASH FLOW FROM (FOR) OPERATING
ACTIVITIES
Laba (Rugi) Operasional Operational Income (Loss)
Arus kas dari aktivitas operasi pada tahun 2025 tercatat Cash flow from operating activities in 2025 was recorded
Pada tahun 2025, Bank mencatat laba operasional In 2025, the Bank recorded an operating profit of Rp63
sebesar Rp289 miliar, naik 18,93% jika dibandingkan dengan at Rp289 billion, an increase of 18.93% compared to Rp243
sebesar Rp63 miliar, turun 38,46% jika dibandingkan tahun billion, a decrease of 38.46% compared to Rp103 billion in
tahun 2024 sebesar Rp243 miliar. Hal ini disebabkan billion in 2024. This was driven by higher cash flow before
2024 sebesar Rp103 miliar. Penurunan ini disebabkan 2024. This decline was attributable to an increase in the
oleh kenaikan arus kas sebelum perubahan aset dan changes in operating assets and liabilities, encompassing
oleh kenaikan atas pembentukan Cadangan Kerugian Allowance for Impairment Losses (CKPN) on net financial
liabilitas operasi, yang mencakup penerimaan dari receipts from interest, provision, commission, and other
Penurunan Nilai (CKPN) atas aset keuangan dan and non-financial assets, as well as higher operating
bunga, provisi, komisi, dan pendapatan operasional operating income, an increase in operating assets in the
nonkeuangan - bersih dan beban operasional. expenses.
lainnya, kenaikan aset operasi berupa kredit, serta form of loans, as well as an increase in operating liabilities
kenaikan liabilitas operasi yang meliputi liabilitas segera comprising immediate liabilities and other liabilities.
Laba (Rugi) Tahun Berjalan Income (Loss) for the Year
dan liabilitas lainnya.
Bank mencatat penurunan laba tahun berjalan The bank has recorded a decrease in current year
pada tahun 2025 sebesar 38,69% menjadi profits in 2025 of 38,69% to Rp48 billion, compared to ARUS KAS DARI (UNTUK) AKTIVITAS INVESTASI CASH FLOW FROM (FOR) INVESTING
Rp48 miliar, jika dibandingkan dengan tahun 2024 sebesar Rp79 billion in 2024. This decline was due to a decrease in ACTIVITIES
Rp79 miliar. Penurunan ini disebabkan oleh penurunan operating profit.
laba operasional. Arus kas dari aktivitas Investasi pada tahun 2025 Cash flow from investing activities in 2025 increased by
mengalami kenaikan 212,15% menjadi Rp454 miliar, jika 212.15% to Rp454 billion, compared to (Rp405 billion) in
dibandingkan dengan tahun 2024 sebesar (Rp405 miliar). 2024. This was driven by an increase in the addition of
Hal ini dipengaruhi oleh kenaikan atas penambahan efek held-to-maturity securities and proceeds from the sale of
yang dimiliki hingga jatuh tempo dan hasil dari penjualan fixed assets.
aset tetap.
ARUS KAS DARI (UNTUK) AKTIVITAS CASH FLOW FROM (FOR) FINANCING
PENDANAAN ACTIVITIES
Pada tahun 2025, arus kas untuk aktivitas pendanaan In 2025, cash flow for financing activities increased by
mengalami kenaikan 52,40% dari tahun 2024 sebesar 52.40% from (Rp496 million) in 2024 to (Rp756 million).
(Rp496 juta) menjadi (Rp756 juta). Kenaikan ini disebabkan This increase was attributable to higher lease liability
oleh kenaikan pembayaran liabilitas sewa. payments.
84 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 85
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ANALISIS & PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
RASIO KEUANGAN PENTING KEY FINANCIAL RATIOS Per 31 Desember 2025, Liquidity Coverage Ratio (LCR) Liquidity Coverage Ratio (LCR) was recorded at 1,461.77%
tercatat sebesar 1.461,77% dan Net Stable Funding Ratio and the Net Stable Funding Ratio (NSFR) at 220.75%, both
(Dalam Presentase / In Percentage)
(NSFR) sebesar 220,75%, yang keduanya jauh melampaui of which far exceed the regulatory minimum requirement
ketentuan minimum regulator sebesar 100%, sehingga of 100%, demonstrating the adequate availability of high-
31 Desember 2025 31 Desember 2024
No. Pos-Pos
31 December 2025 31 December 2024 menunjukkan ketersediaan aset likuid berkualitas tinggi quality liquid assets as well as a stable and sustainable
yang memadai serta struktur pendanaan yang stabil dan funding structure in support of the Bank's business
A. Rasio Kinerja / Performance Ratios
berkelanjutan dalam mendukung kegiatan usaha Bank. activities. On the other hand, the Loan to Deposit Ratio
1 Kewajiban Penyediaan Modal Minimum (KPMM)
87,79 88,58
CAR Associated with Credit Risk and Operational Risk Di sisi lain, Loan to Deposit Ratio (LDR) sebesar 115,79% (LDR) of 115.79% reflects the Bank's optimally functioning
2 Aset Produktif dan Non Produktif Bermasalah terhadap mencerminkan fungsi intermediasi Bank yang berjalan intermediary role, while maintaining prudential principles
Total Aset Produktif dan Non Produktif
Non-Performing Earning Assets and Non-Earning Assets to
4,19 5,06 optimal dengan tetap memperhatikan prinsip kehati- and sound liquidity management, ensuring that the Bank's
Total Earning Assets and Non-Earning Assets hatian dan pengelolaan likuiditas yang baik, sehingga ability to fulfil all of its obligations remains well preserved.
3 Aset Produktif Bermasalah terhadap Total Aset Produktif
3,36 3,70 kemampuan Bank dalam memenuhi seluruh kewajibannya
Non-Perfoming Earning Assets to Total Earning Assets
tetap terjaga dengan baik.
4 Cadangan Kerugian Penurunan Nilai (CKPN) Aset Keuangan
terhadap Aset Produktif 0,95 1,84
Risk Weighted Assets
STRUKTUR MODAL
5 NPL Gross
5,58 6,02
Non Performing Loans Gross
6 NPL Net
Non Performing Loans Net
4,33 3,48
CAPITAL STRUCTURE
7 Laba Bersih terhadap Rata-rata Aset
0,92 1,52
Return on Asset (ROA)
8 Laba Bersih terhadap Rata-rata Modal
Return on Equity (ROE)
1,44 2,39 Direksi telah merancang kebijakan struktur permodalan The Board of Directors has designed a capital structure
9 Pendapatan Bunga Bersih (NIM) yang telah disahkan oleh Dewan Komisaris. Penyusunan policy that has been approved by the Board of
4,30 4,44
Net Interest Margin (NIM) rencana modal ini memasukkan analisis kebutuhan Commissioners. The preparation of this capital plan
10 Beban Operasional terhadap Pendapatan Operasional (BOPO)
88,27 79,71 permodalan serta proyeksi pertumbuhan ekonomi, includes an analysis of capital requirements and economic
Operating Expenses to Operating Income
dengan pertimbangan risiko yang telah teridentifikasi growth projections, taking into account carefully
11 Rasio Biaya terhadap Pendapatan (CIR)
44,93 44,09
Cost to Income Ratio (CIR) secara cermat. identified risks.
12 Kredit terhadap Dana Pihak Ketiga (LDR)
115,79 133,44
Loan to Deposit Ratio (LDR)
Tujuan utama pengelolaan permodalan Bank adalah The main objective of the Bank’s capital management is
B. Rasio Kepatuhan / Compliance Ratios
menjaga keberlangsungan usaha secara berkelanjutan, to maintain business sustainability, so that it can provide
1 a. Persentase Pelanggaran BMPK
Percentage of Violation to the LLL sehingga mampu memberikan pengembalian yang consistent returns to shareholders and tangible benefits
i. Pihak Terkait konsisten kepada pemegang saham serta manfaat to other stakeholders. In addition, the Bank strives to
- -
Related Party
nyata bagi pemangku kepentingan lainnya. Selain itu, maintain an efficient capital structure in order to optimize
ii. Pihak Tidak Terkait
Non-Related Party
- - Bank berupaya mempertahankan struktur permodalan overall capital costs.
b. Persentase Pelampauan BMPK
yang efisien guna mengoptimalkan biaya modal
Percentage of Exceedance to the LLL secara keseluruhan.
i. Pihak Terkait
- -
Related Party (Dalam Jutaan Rupiah / In Million Rupiah)
ii. Pihak Tidak Terkait
Uraian Pertumbuhan
- -
Non-Related Party 2025 2024
Description Growth (%)
2 Giro Wajib Minimum (GWM)
Statutory Reserve Requirement Modal | Capital
a. GWM Utama Rupiah Modal Inti (Tier 1)
9,90 5,06 3.338.383 3.357.542 2,00
Primary MRR - Rupiah Core Capital (Tier 1)
b. GWM Valuta Asing Modal Pelengkap (Tier 2)
4,06 4,25 30.362 31.897 2,61
Forex MRR Supplementary Capital (Tier 2)
3 Posisi Devisa Net TOTAL MODAL | TOTAL CAPITAL 3.368.745 3.389.439 2,00
0,02 0,18
Net Open Position
Aset Tertimbang Menurut Risiko untuk Risiko Kredit
3.618.673 3.635.421 6,16
Risk Weighted Assets for Credit Risk
Aset Tertimbang Menurut Risiko untuk Risiko Operasional
218.466 191.181 14,91
Risk Weighted Assets for Operational Risk
KEMAMPUAN MEMBAYAR UTANG DAN Aset Tertimbang Menurut Risiko untuk Risiko Pasar
Risk Weighted Assets for Market Risk
- - -
TINGKAT KOLEKTIBILITAS PIUTANG Total Aset Tertimbang menurut Risiko (ATMR)
Risk Weighted Assets Total (ATMR)
3.837.139 3.826.602 6,56
DEBT PAYMENT CAPACITY AND RECEIVABLES COLLECTABILITY RATE Rasio Kewajiban Penyediaan Modal Minimum (%)
Capital Adequacy Ratio (CAR) (%)
87,79 88,58 (0,79)
Rasio Kewajiban Penyediaan
Modal Minimum sesuai Profil Risiko (%)
9,99 10,00
Kemampuan Bank dalam memenuhi kewajiban jangka The Bank's ability to meet both its short-term and long- Capital Adequacy Ratio (CAR)
Appropriate with Risk Profile (%)
pendek maupun jangka panjang tercermin dari kondisi term obligations is reflected in its very strong liquidity
likuiditas dan struktur pendanaan yang sangat kuat. position and funding structure. As of 31 December 2025, the
86 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 87
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ANALISIS & PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
Bank mematuhi ketentuan permodalan yang ditetapkan The Bank complies with the capital requirements Aset tetap kecuali tanah diasuransikan terhadap Property, plant and equipment except for land are
oleh Bank Indonesia berdasarkan perhitungan Kewajiban set by Bank Indonesia based on the calculation of risiko kebakaran dan risiko kerugian lainnya kepada covered by insurance against losses by fire and other risks
Penyediaan Modal Minimum (KPMM) terhadap Aktiva Minimum Capital Requirements (KPMM) against Risk- PT Asuransi Central Asia dengan nilai pertanggungan with PT Asuransi Central Asia with insurance coverage
Tertimbang Menurut Risiko (ATMR). Kecukupan modal Weighted Assets (ATMR). The Bank’s capital adequacy is sebesar Rp53.394.845.978 masing-masing pada tanggal of Rp53,394,845,978 as of December 31, 2025 and
Bank diklasifikasikan ke dalam dua tier, yakni Modal Inti classified into two tiers, namely Core Capital (Tier I) and 31 Desember 2025 dan 2024. 2024, respectively.
(Tier I) dan Modal Pelengkap (Tier II), dengan pemantauan Supplementary Capital (Tier II), with strict monitoring
ketat melalui rasio Capital Adequacy Ratio (CAR) sesuai through the Capital Adequacy Ratio (CAR) in accordance
standar regulator. with regulatory standards.
INFORMASI DAN FAKTA MATERIAL YANG TERJADI
Pengelolaan modal difokuskan untuk mengantisipasi Capital management is focused on anticipating banking SETELAH TANGGAL LAPORAN AKUNTAN
risiko operasional perbankan sambil menjaga kepatuhan operational risks while maintaining compliance with
MATERIAL INFORMATION AND FACTS OCCURRING
terhadap batas modal minimum. Strategi ini memastikan minimum capital limits. This strategy ensures adequate
AFTER THE ACCOUNTANT’S REPORT DATE
dukungan yang memadai terhadap aktivitas bisnis support for daily business activities and optimizes value
sehari-hari serta optimalisasi nilai bagi pemegang for shareholders through an efficient and sustainable
saham melalui struktur permodalan yang efisien capital structure. Tidak terdapat informasi dan fakta material yang terjadi There is material information and facts that occurred after
dan berkelanjutan. setelah tanggal laporan akuntan, sesuai Catatan No. the date of the accountant’s report, as stated in Notes
2 Halaman 42 pada Laporan Keuangan Konsolidasian No. 2 Page 42 of the Company’s Audited Consolidated
Audit Perseroan. Financial Statements.
IKATAN MATERIAL UNTUK INVESTASI
BARANG MODAL PROSPEK USAHA
MATERIAL COMMITMENT FOR CAPITAL GOODS INVESTMENT BUSINESS PROSPECTS
Bank tidak tercatat memiliki komitmen material terkait The Bank has no material commitments related to capital PT Bank of India Indonesia Tbk (BOII) memasuki tahun PT Bank of India Indonesia Tbk (BOII) enters 2026 with an
investasi barang modal sepanjang tahun 2025. Seluruh expenditure throughout 2025. All capital expenditures for 2026 dengan prospek usaha yang optimis, didukung optimistic business outlook, supported by a strong capital
pengeluaran modal untuk akuisisi tanah dan bangunan, the acquisition of land and buildings, operational vehicles, fondasi permodalan yang kuat dan strategi transformasi base and a mature digital transformation strategy. With
kendaraan operasional, mesin dan peralatan produksi, production machinery and equipment, as well as furniture digital yang telah matang. Dengan Capital Adequacy a Capital Adequacy Ratio (CAR) well above the minimum
serta furnitur dan peralatan kantor sepenuhnya and office equipment are fully financed internally by the Ratio (CAR) yang jauh di atas ketentuan minimum, Bank requirement, the Bank has the flexibility to accelerate
dibiayai secara internal oleh Bank menggunakan mata Bank using Rupiah. memiliki fleksibilitas untuk mempercepat pertumbuhan credit growth by 15% in a prudent manner, particularly
uang Rupiah. kredit sebesar 15% secara prudent, terutama pada in the productive retail and foreign exchange segments,
segmen ritel produktif dan valuta asing yang menjadi which are the Bank’s competitive strengths.
kekuatan kompetitif Bank.
REALISASI INVESTASI BARANG MODAL Fokus ekspansi dana pihak ketiga (DPK) melalui produk The focus on expanding third-party funds (DPK) through
REALIZATION OF CAPITAL GOODS INVESTMENT inovatif seperti Deposito Double STAR dan Tabungan Si innovative products such as Double STAR Deposits and
BOS akan mendukung target dana murah 25% dari total Si BOS Savings will support the target of 25% low-cost
DPK, sekaligus memperkuat likuiditas untuk mendanai funds from total DPK, while strengthening liquidity to
Bank melakukan penanaman modal pada barang-barang The bank invested in capital goods to support the smooth
pertumbuhan kredit UMKM. Integrasi layanan BI-Fast, fund MSME credit growth. The integration of BI-Fast,
modal guna mendukung kelancaran aktivitas operasional and efficient running of its operations in 2025. The
QRIS Acquirer, serta mobile banking yang telah terbukti QRIS Acquirer, and mobile banking services, which have
secara efisien pada tahun 2025. Berikut merupakan uraian following is a detailed description of the realization of
menarik 15.000 nasabah baru akan memperluas pangsa proven to attract 15,000 new customers, will expand the
rinci mengenai realisasi investasi barang modal tersebut: these capital goods investments:
pasar digital, menjawab permintaan transaksi cepat di digital market share, responding to the demand for fast
(Dalam Jutaan Rupiah / In Million Rupiah) kalangan pengusaha ritel. transactions among retail entrepreneurs.
Uraian Pertumbuhan (%)
Description
2025 2024
Growth (%)
Di tengah konsolidasi industri perbankan nasional, Bank Amid the consolidation of the national banking industry,
diuntungkan oleh kemitraan strategis dan posisi sebagai the Bank benefits from strategic partnerships and its
Harga Perolehan | Acquisition Cost
bank devisa yang gesit dalam layanan valas. Pengelolaan position as a nimble foreign exchange bank in foreign
Tanah
Land
90.594 87.302 3,77 NPL melalui remedial intensif dan impairment agresif exchange services. NPL management through intensive
Bangunan memastikan kualitas aset tetap terjaga, sementara remedial measures and aggressive impairment ensures
38.087 38.784 (1,80)
Buildings peningkatan fee income dari transaksi digital dan trade that asset quality is maintained, while increased fee
Perlengkapan dan Peralatan Kantor finance akan mendongkrak profitabilitas menuju target income from digital transactions and trade finance will
20.680 20.464 1,06
Office Furniture and Equipment
laba dua kali lipat dari pencapaian 2025. boost profitability towards the target of doubling profits
Kendaraan Bermotor
3.912 3.889 0,59
Vehicles from 2025.
Aset Hak Guna
8.750 7.219 21,20
Right of Use Assets
Transformasi SDM melalui pelatihan berjenjang dan Human resource transformation through tiered training
Total 162.023 157.658 2,77
penyesuaian Standar Operasional Prosedur (SOP) and Standard Operating Procedure (SOP) adjustments
88 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 89
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ANALISIS & PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
memperkuat kapabilitas operasional, memungkinkan strengthens operational capabilities, enabling the Bank 31 Desember 2024 31 Desember 2025
Bank merespons dinamika pasar dengan agile. Dukungan to respond to market dynamics with agility. Shareholder 31 December 2024 31 December 2025
Rasio-Rasio (%)
pemegang saham tanpa kebutuhan suntikan modal support without the need for external capital injections Ratios (%) Realisasi Realisasi
Selisih
Realization Budget Realization
eksternal memberikan ruang untuk aksi korporasi provides room for strategic corporate actions, including Difference
(Audited) (Audited)
strategis, termasuk potensi kolaborasi dengan fintech potential collaborations with fintech to accelerate Rasio Kredit terhadap Total Aset Produktif
61,50% 68,47% 60,30% (8,17%)
Loan to Total Earning Assets Ratio
untuk mempercepat inklusi keuangan. financial inclusion.
Biaya Operasional terhadap Pendapatan Operasional (BOPO)
79,71% 74,69% 88,27% (13,58%)
Operating Expenses to Operating Income
Secara keseluruhan, prospek Bank didorong oleh sinergi Overall, the Bank’s prospects are driven by synergies Rasio Biaya Terhadap Pendapatan (CIR)
44,09% 42,06% 44,93% (2,87%)
antara kekuatan permodalan, inovasi digital, dan between capital strength, digital innovation, and niche Cost to Income Ratio (CIR)
spesialisasi niche devisa-ritel. Dengan komitmen terhadap retail foreign exchange specialization. With a commitment Loan Deposit Ratio (LDR)
133,44% 129,60% 115,79% (13,81%)
Loan Deposit Ratio (LDR)
tata kelola prudent dan orientasi pelanggan, Bank to prudent governance and customer orientation, the Bank
diproyeksikan mencatat pertumbuhan berkelanjutan, is projected to record sustainable growth, contributing
RENCANA BISNIS BANK TAHUN 2026-2028 BANK’S BUSINESS PLAN 2026-2028
berkontribusi pada stabilitas sistem keuangan to the stability of the national financial system while
(Dalam Jutaan Rupiah / In Million Rupiah)
nasional sembari mengejar visi menjadi Bank pilihan pursuing its vision of becoming the Bank of choice in its
di segmen targetnya. target segment. Realisasi
Proyeksi
Realization
Projection
(Audited)
Indikator
Indicators Triwulan IV Triwulan I Triwulan II Triwulan III Triwulan IV Triwulan IV Triwulan IV
PERBANDINGAN TARGET DENGAN REALISASI 2025
Quarter IV
2025
2026
Quarter I
2026
2026
Quarter II
2026
2026
Quarter III
2026
2026
Quarter IV
2026
2027
Quarter IV
2027
2028
Quarter IV
2028
TAHUN 2025, SERTA RENCANA BISNIS BANK Total Aset
Total Assets
7.177.245 7.315.178 7.449.970 7.606.135 7.815.131 8.520.609 9.292.691
2026-2028 Total Kredit
Total Loans
4.189.110 4.671.808 4.863.582 5.048.256 5.150.000 5.850.000 6.600.000
COMPARISON OF TARGETS WITH REALIZATION IN 2025, AND PROJECTIONS FOR Total Dana Pihak Ketiga
Total Third Party Fund
3.617.715 3.700.000 3.800.000 3.900.000 4.000.000 4.500.000 5.000.000
2026-2028 a. Giro
582.274 644.417 696.667 739.375 980.000 1.215.000 1.250.000
Current Account
b. Tabungan
PENCAPAIAN TARGET TAHUN 2025 ACHIEVEMENT OF TARGETS FOR 2025 Saving Account
105.309 134.125 161.500 190.125 220.000 360.000 500.000
(Dalam Jutaan Rupiah / In Million Rupiah) c. Deposito Berjangka
2.930.133 2.921.458 2.941.833 2.970.500 2.800.000 2.925.001 3.250.000
Time Deposit
31 Desember 2024 31 Desember 2025 Pendapatan Bunga
426.073 106.336 215.273 327.064 441.599 491.278 544.586
31 December 2024 31 December 2025 Interest Income
Pos-pos tertentu
Specific posts Realisasi Realisasi Biaya Bunga
Pencapaian (%) 144.823 31.783 63.926 96.513 128.924 126.322 137.784
Realization Budget Realization Interest Expense
Achievement (%)
(Audited) (Audited)
Pendapatan Bunga - Bersih
281.250 74.552 151.347 230.550 312.675 364.956 406.802
Total Aset Net Interest Income
6.815.157 7.300.958 7.177.245 98,31%
Total Assets Laba Operasional
63.317 40.174 82.804 152.853 286.867 252.341 336.637
Kredit yang Diberikan Operating Profit
4.140.311 4.750.000 4.189.110 88,19%
Loan Laba Sebelum Pajak
63.688 40.237 82.929 153.040 287.117 252.641 336.987
Dana Pihak Ketiga Profit Before Tax
3.102.706 3.665.000 3.617.715 98,71%
Third Party Fund Laba Setelah Pajak
48.282 31.385 64.685 119.371 223.951 197.060 262.850
Laba Operasional Profit After Tax
102.892 143.528 63.317 44,11%
Operating Profit Total Modal
3.368.745 3.471.946 3.506.583 3.574.554 3.638.836 3.882.591 4.109.082
Laba Tahun Berjalan (sebelum pajak) Total Capital
101.315 143.562 63.688 44,36%
Current Year Profit (before tax) Modal Inti
3.338.383 3.435.903 3.469.204 3.535.890 3.599.470 3.837.830 4.059.959
Laba Tahun Berjalan (setelah pajak) Core Capital
78.755 111.979 48.282 43,12%
Current Year Profit (after tax) Rasio KPMM (CAR)
87,79% 82,83% 80,66% 79,49% 79,48% 74,58% 71,92%
Total Modal Capital Adequacy Ratio (CAR)
3.389.439 3.507.837 3.368.745 96,03%
Total Capital NPL Rasio - Gross
5,58% 4,56% 4,38% 4,22% 3,64% 3,20% 2,84%
Realisasi Realisasi NPL Ratio - Gross
Rasio-Rasio (%) Selisih
Realization Budget Realization NPL Rasio - Net
Ratios (%) Difference 4,33% 3,42% 3,10% 2,81% 2,07% 1,25% 1,00%
(Audited) (Audited) NPL Ratio - Net
Rasio KPMM (CAR) Rasio Pembiayaan Inklusif Makroprudensial (RPIM)
88,58% 80,56% 87,79% 7,23% 36,67% 36,54% 37,12% 37,70% 38,65% 39,00% 40,00%
Capital Adequacy Ratio (CAR) Macroprudential Inclusive Financing Ratio (RPIM)
NPL Ratio - Gross Laba Bersih Terhadap Rata-rata Aset (ROA)
6,02% 4,49% 5,58% (1,09%) 0,92% 2,21% 2,26% 2,75% 3,83% 3,09% 3,84%
NPL Ratio - Gross Return on Assets (ROA)
NPL Ratio - Net Laba Bersih Terhadap Rata-rata Modal (ROE)
3,48% 3,00% 4,33% (1,33%) 1,44% 3,68% 3,76% 4,60% 6,42% 5,29% 6,98%
NPL Ratio - Net Return on Equity (ROE)
Rasio Pembiayaan Inklusif Makroprudensial (RPIM) Pendapatan Bunga Bersih (NIM)
37,74% 38,50% 36,67% (1,83%) 4,30% 4,24% 4,26% 4,28% 4,30% 4,57% 4,73%
Macroprudential Inclusive Financing Ratio (RPIM) Net Interest Margin (NIM)
Laba Bersih Terhadap Rata-rata Aset (ROA) Biaya Operasional terhadap Pendapatan Operasional (BOPO)
1,52% 2,07% 0,92% (1,15%) 88,27% 68,51% 67,90% 63,28% 55,05% 58,61% 53,14%
Return on Assets (ROA) Operating Expenses to Operating Income
Laba Bersih Terhadap Rata-rata Modal (ROE) Rasio Biaya Terhadap Pendapatan (CIR)
2,39% 3,29% 1,44% (1,85%) 44,93% 48,48% 47,86% 43,57% 36,47% 40,82% 36,09%
Return on Equity (ROE) Cost to Income Ratio (CIR)
Pendapatan Bunga Bersih (NIM) Kredit terhadap Dana Pihak Ketiga (LDR)
4,44% 4,58% 4,30% (0,28%) 115,79% 126,27% 127,99% 129,44% 128,75% 130,00% 132,00%
Net Interest Margin (NIM) Loan Deposit Ratio (LDR)
90 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 91
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ANALISIS & PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
ASPEK PEMASARAN KEBIJAKAN DAN PEMBAGIAN DIVIDEN
MARKETING ASPECT DIVIDEND POLICY AND DISTRIBUTION
STRATEGI PEMASARAN MARKETING STRATEGY Kebijakan pembagian dividen di Bank dijalankan dengan The Bank’s dividend distribution policy is implemented
mengacu pada ketentuan Anggaran Dasar, khususnya in accordance with the provisions of the Articles of
Pada tahun 2025, PT Bank of India Indonesia Tbk (BOII) In 2025, PT Bank of India Indonesia Tbk (BOII) will focus terkait penggunaan laba dan mekanisme pembagian Association, particularly those relating to the use of
mengarahkan strategi pemasaran pada penguatan its marketing strategy on strengthening customer dividen. Implementasinya ditetapkan melalui keputusan profits and the dividend distribution mechanism. Its
akuisisi dan engagement nasabah melalui kanal acquisition and engagement through digital channels, Rapat Umum Pemegang Saham (RUPS) dengan implementation is determined by a resolution of the
digital, sejalan dengan agenda transformasi layanan in line with the service transformation agenda that mempertimbangkan kapasitas keuangan Bank, tingkat General Meeting of Shareholders (GMS), taking into
yang telah dibangun pada periode sebelumnya. Bank has been developed in the previous period. The bank kesehatan Bank, serta kepatuhan terhadap regulasi account the Bank’s financial capacity, risk based Bank
memprioritaskan pengembangan customer journey prioritizes the development of a faster and easier end- yang berlaku, termasuk ketentuan otoritas moneter rating, and compliance with applicable regulations,
end-to-end yang lebih cepat dan mudah melalui to-end customer journey through the improvement terkait pemenuhan permodalan inti dan peraturan including monetary authority requirements regarding
penyempurnaan infrastruktur teknologi informasi, of information technology infrastructure, service perbankan lainnya. core capital adequacy and other banking regulations.
pemutakhiran proses layanan, serta penguatan process updates, and the strengthening of frontliner
kapabilitas frontliner agar aktivitas pemasaran dan capabilities so that marketing and service activities can Sejalan dengan pertimbangan tersebut, pada tahun 2025 In line with these considerations, in 2025 the Bank decided
layanan dapat berjalan konsisten di seluruh titik run consistently across all customer interaction points. Bank memutuskan untuk tidak melakukan pembagian not to distribute cash dividends.
interaksi nasabah. dividen tunai.
Di tengah dinamika industri perbankan, strategi Amidst the dynamics of the banking industry, the Bank’s
pemasaran Bank juga ditempatkan secara adaptif untuk marketing strategy is also positioned adaptively to REALISASI DANA HASIL
PENAWARAN UMUM
menjaga daya saing, baik melalui penajaman segmentasi maintain competitiveness, both through sharpening
dan penawaran nilai (value proposition) pada segmen segmentation and value propositions in target segments,
sasaran, maupun melalui perbaikan proses internal yang as well as through improving internal processes that
REALIZATION OF FUNDS FROM PUBLIC OFFERINGS
menopang kualitas layanan. Upaya ini diperkuat dengan support service quality. These efforts are reinforced by
pengembangan kompetensi SDM secara terstruktur structured human resource competency development,
termasuk program pelatihan berjenjang agar transisi including tiered training programs to ensure an effective Selama tahun 2025, Bank tidak melakukan penawaran Throughout 2025, the Bank did not conduct any public
digital berlangsung efektif, sekaligus memastikan digital transition, while also ensuring that marketing umum saham, sehingga tidak terdapat penggunaan offering of shares; therefore, there were no proceeds from
aktivitas pemasaran tetap selaras dengan kebijakan activities remain in line with Bank policies, prudential dana hasil penawaran umum pada tahun pelaporan. any public offering utilized during the reporting year.
Bank, prinsip kehati-hatian, dan nilai-nilai perusahaan. principles, and corporate values.
PANGSA PASAR MARKET SHARE
Fokus pemasaran Bank diarahkan untuk memperluas The Bank’s marketing focus is directed at expanding
basis nasabah dan memperdalam hubungan dengan its customer base and deepening relationships with
nasabah eksisting melalui produk serta layanan yang existing customers through products and services that
relevan dengan kebutuhan transaksi dan penyaluran are relevant to their transaction and financing needs.
kredit. Penguatan brand presence dan pengalaman Strengthening brand presence and customer experience
nasabah melalui digitalisasi diharapkan mendorong through digitalization is expected to drive gradual market
peningkatan penetrasi pasar secara bertahap, khususnya penetration, particularly in the productive retail and
pada segmen ritel produktif dan pelaku usaha, tanpa business segments, without neglecting portfolio quality
mengabaikan aspek kualitas portofolio dan manajemen and risk management.
risiko.
Selain itu, langkah perbaikan operasional mulai dari In addition, operational improvements ranging from SOP
penyesuaian SOP, peningkatan kompetensi perkreditan, adjustments and credit competency enhancement to IT
hingga penguatan sistem TI mendukung efektivitas system strengthening support marketing effectiveness
pemasaran melalui proses layanan yang lebih andal dan through more reliable and consistent service processes.
konsisten. Dengan fondasi tersebut, Bank menargetkan With this foundation, the Bank aims to continuously
penguatan posisi kompetitifnya secara berkelanjutan strengthen its competitive position through healthy
melalui pertumbuhan yang sehat pada penghimpunan growth in fund collection, prudent credit distribution, and
dana, penyaluran kredit yang prudent, serta peningkatan service quality improvement as its main differentiation in
kualitas layanan sebagai diferensiasi utama di pasar. the market.
92 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 93
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ANALISIS & PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
ANALISIS & PEMBAHASAN MANAJEMEN
Management Discussion & Analysis
INFORMASI MATERIAL TERKAIT INVESTASI, PT BANK OF INDIA INDONESIA TBK CATATAN
EKSPANSI, DIVESTASI, MERGER, AKUISISI, DAN ATAS LAPORAN KEUANGAN UNTUK TAHUN
RESTRUKTURISASI UTANG YANG BERAKHIR PADA 31 DESEMBER 2025
INFORMATION RELATED TO INVESTMENTS, EXPANSION, DIVESTITURE, PT BANK OF INDIA INDONESIA TBK NOTES TO THE FINANCIAL STATEMENTS
MERGERS, ACQUISITIONS, AND DEBT RESTRUCTURING FOR THE YEAR ENDED DECEMBER 31, 2025
INVESTASI INVESTMENT SIFAT HUBUNGAN DAN TRANSAKSI DENGAN NATURE OF RELATIONSHIP AND
PIHAK-PIHAK BERELASI TRANSACTIONS WITH RELATED PARTIES
Bank melakukan penanaman modal pada berbagai The Bank invests in various corporate bonds to optimize
obligasi korporasi guna mengoptimalkan profitabilitas profitability and strengthen its overall financial Dalam menjalankan operasional bisnisnya, Bank In the normal course of business, the Bank conducts
serta memperkuat kinerja keuangan secara keseluruhan. performance. All of these investment activities are fully melakukan berbagai transaksi dengan pihak-pihak various transactions with related parties. These
Seluruh kegiatan investasi tersebut dibiayai sepenuhnya financed from the Bank’s available internal funds. berelasi. Transaksi-transaksi tersebut dilaksanakan transactions are carried out with due regard to the
dari dana internal Bank yang tersedia. dengan memperhatikan prinsip-prinsip kewajaran principles of transaction fairness and in compliance with
transaksi dan mematuhi peraturan-peraturan terkait applicable regulations concerning conflicts of interest.
Informasi secara rinci terkait investasi yang dilakukan Detailed information regarding the investments made benturan kepentingan yang berlaku. Rincian informasi Detailed information on related-party transactions (the
telah disajikan pada Catatan No. 8 dan 9 Laporan has been disclosed in Notes No. 8 and 9 of the audited transaksi dengan pihak berelasi ( jumlah, jenis transaksi amount, type of transactions, and nature of relationships
Keuangan yang telah diaudit halaman 47-49. Financial Statements on pages 47–49. dan sifat dari hubungan dengan pihak berelasi) dapat with related parties) can be found in Note No. 31 of the
dilihat pada Catatan No. 31 Laporan Keuangan yang audited Financial Statements on pages 75–77.
EKSPANSI EXPANSION telah diaudit halaman 75-77.
Bank tidak melakukan kegiatan ekspansi pada The Bank did not undertake any expansion activities
tahun 2025. in 2025.
INFORMASI YANG MENGANDUNG
DIVESTASI DIVESTMENT KEJADIAN YANG BERSIFAT LUAR BIASA
Bank tidak melakukan kegiatan divestasi pada The Bank did not undertake any divestment activities
DAN JARANG TERJADI
tahun 2025. in 2025. INFORMATION CONTAINING EXTRAORDINARY AND RARE EVENTS
AKUISISI ACQUISITION
Tidak terdapat informasi keuangan yang mengandung There is no financial information containing extraordinary
kejadian luar biasa dan jarang terjadi di Bank and rare events at the Bank in 2025.
Bank tidak melakukan kegiatan akuisisi pada The Bank did not undertake any acquisition activities in
pada tahun 2025.
tahun 2025. 2025.
RESTRUKTURISASI UTANG DAN/ ATAU RESTRUCTURISATION OF DEBT AND/ OR
RESTRUKTURISASI MODAL CAPITAL RESTRUCTURISATION PERUBAHAN PERATURAN
Bank tidak melakukan kegiatan restrukturisasi modal The Bank did not undertake any capital restructuring
PERUNDANG-UNDANGAN YANG
pada tahun 2025. activities in 2025. BERDAMPAK PADA PERSEROAN
CHANGES IN LEGISLATION AFFECTING THE COMPANY
Tidak terdapat perubahan peraturan perundang- There were no changes in laws and regulations that had a
undangan yang sifatnya berpengaruh signifikan kepada significant impact on the Bank throughout 2025.
Bank sepanjang tahun 2025.
94 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 95
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ANALISIS & PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
05
STANDAR BARU DAN AMENDEMEN
STANDAR AKUNTANSI KEUANGAN
NEW STANDARDS AND AMENDMENTS TO FINANCIAL ACCOUNTING STANDARDS
Standar akuntansi keuangan, perubahan, dan interpretasi The financial accounting standards, amendments,
standar akuntansi keuangan yang berlaku efektif sejak and interpretations of financial accounting standards
1 Januari 2025 telah diungkapkan pada Catatan No. 2.c that became effective starting 1 January 2025 have
Laporan Keuangan yang telah diaudit halaman 12-13. been disclosed in Note No. 2.c of the audited Financial
Statements on pages 12–13.
INFORMASI KELANGSUNGAN USAHA
BUSINESS SUSTAINABILITY INFORMATION
Laporan keuangan Bank disusun dengan prinsip The Bank’s financial statements are prepared on a going
kelangsungan usaha (going concern), yang concern basis, which assumes that the Bank will be able
mengasumsikan bahwa Bank mampu menjalankan to continue its operations in the long term. Management
operasionalnya secara berkelanjutan dalam jangka has conducted a comprehensive evaluation of the Bank’s
panjang. Manajemen telah melakukan evaluasi capabilities and believes that the available resources are
menyeluruh terhadap kapabilitas Bank dan meyakini sufficient to support the continuity of the business in the
bahwa sumber daya yang tersedia cukup untuk future. Therefore, the basis for preparing the financial
mendukung keberlangsungan bisnis di masa mendatang. statements refers to the going concern assumption.
Oleh karena itu, basis penyusunan laporan keuangan
mengacu pada asumsi kelangsungan usaha.
Bank juga sedang menyusun berbagai rencana The Bank is also developing various contingency plans to
kontingensi untuk mengantisipasi skenario potensial, anticipate potential scenarios, including:
yang mencakup:
• Melaksanakan penagihan agresif terhadap debitur • Conducting aggressive collection from delinquent
macet melalui optimalisasi agunan, termasuk debtors through collateral optimization, including
penagihan tunai langsung, restrukturisasi hutang, direct cash collection, debt restructuring, cessie,
cessie, AYDA, dan lelang aset. AYDA, and asset auctions.
• Mengadakan rapat remedial rutin untuk memantau • Holding regular remedial meetings to monitor the
TATA KELOLA
kinerja tim penagihan dan mitigasi risiko. performance of the collection and risk mitigation
teams.
• Mengevaluasi opsi restrukturisasi kredit secara • Comprehensively evaluating credit restructuring
komprehensif, termasuk analisis kelayakan options, including analyzing the feasibility of credit
PERUSAHAAN
penghapusan kredit. write-offs.
• Menerapkan mediasi proaktif dengan tetap menjaga • Implementing proactive mediation while maintaining
prinsip kehati-hatian dalam pemberian kredit the principle of prudence in selective lending.
selektif.
• Mengidentifikasi profil risiko Bank secara menyeluruh, • Identify the Bank’s overall risk profile, including the
termasuk seleksi sektor ekonomi prioritas. selection of priority economic sectors.
• Melakukan revisi Rencana Bisnis Bank (RBB) secara • Adaptively revise the Bank’s Business Plan (BBP).
•
adaptif.
Mengoptimalkan permodalan sebagai Bank • Optimize capital as a Foreign Exchange Bank by
GOOD CORPORATE GOVERNANCE
Devisa melalui peningkatan pendapatan transaksi increasing foreign exchange transaction income.
valuta asing.
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
PENERAPAN TATA KELOLA PERUSAHAAN
berdasarkan prinsip kehati-hatian dan beretika, yang management, based on the principles of prudence and
dapat meningkatkan daya saing Bank, mendorong ethics, which can increase the Bank’s competitiveness,
GOOD CORPORATE GOVERNANCE IMPLEMENTATION pertumbuhan yang berkelanjutan dalam mendukung encourage sustainable growth in support of economic
pertumbuhan ekonomi dan stabilitas nasional, serta growth and national stability, and contribute to
berkontribusi dalam penerapan tanggung jawab the implementation of social and environmental
Dalam menjalankan kegiatan usahanya, Bank secara In conducting its business activities, the Bank consistently sosial dan lingkungan, dengan tetap memperhatikan responsibility, while still paying attention to the
konsisten menetapkan kebijakan dan strategi yang establishes policies and strategies based on the principle kepentingan pemegang saham dan pemangku interests of shareholders and stakeholders.
berlandaskan prinsip kehati-hatian serta menerapkan of prudence and implements good corporate governance kepentingan.
tata kelola perusahaan yang baik pada seluruh jenjang at all levels of the organisation and management. This
organisasi dan manajemen. Penerapan tersebut ditujukan implementation is aimed at strengthening the quality DASAR HUKUM PENERAPAN TATA KELOLA LEGAL BASIS FOR GOOD CORPORATE
untuk memperkuat kualitas pengelolaan Bank yang sehat, of the Bank’s management to be sound, prudent, and PERUSAHAAN GOVERNANCE IMPLEMENTATION
prudent, dan beretika, sehingga mampu meningkatkan ethical, thereby enhancing competitiveness, promoting
daya saing, mendorong pertumbuhan berkelanjutan sustainable growth that supports economic growth and Sebagai Perbankan di Indonesia yang sifatnya terbuka, As a public Bank in Indonesia, the Company’s governance
yang mendukung pertumbuhan ekonomi dan stabilitas national stability, and contributing to the implementation sistem Tata Kelola Bank mengacu kepada dasar hukum system refers to the following legal bases:
nasional, serta berkontribusi pada pelaksanaan of social and environmental responsibilities while sebagai berikut:
tanggung jawab sosial dan lingkungan dengan tetap still considering the interests of Shareholders 1. Undang-Undang No. 40 tahun 2007 tentang Perseroan 1. Law No. 40 of 2007 regarding Limited Companies as
memperhatikan kepentingan Pemegang Saham dan and Stakeholders. Terbatas sebagaimana telah diubah dengan amended by Government Regulation in Lieu of Law
Pemangku Kepentingan. Peraturan Pemerintah Pengganti Undang-Undang No. 2 of 2022 on Job Creation;
No. 2 Tahun 2022 tentang Cipta Kerja;
Penerapan tata kelola di lingkungan kerja Bank mengacu The implementation of governance in the Bank’s work 2. Undang-Undang No. 7 tahun 1992 sebagaimana 2. Law No. 7 of 1992 as amended by Law No. 10 of 1998
pada prinsip keterbukaan, akuntabilitas, tanggung jawab, environment refers to the principles of transparency, telah diubah dalam Undang-Undang No. 10 tahun on Banking, as amended by Law No. 4 of 2023 on
independensi, kesetaraan, dan kewajaran. Implementasi accountability, responsibility, independence, equality, 1998 tentang Perbankan sebagaimana telah diubah the Development and Strengthening of the Financial
prinsip-prinsip tersebut dilaksanakan dengan and fairness. The implementation of these principles is dengan Undang-Undang No.4 Tahun 2023 tentang Sector;
berpedoman pada ketentuan Peraturan Otoritwas Jasa carried out in accordance with the provisions of Financial Pengembangan dan Penguatan Sektor Keuangan;
Keuangan Nomor 17 Tahun 2023 tanggal 14 September Services Authority Regulation Number 17 of 2023 dated 3. Peraturan Otoritas Jasa Keuangan No. 33/ 3. Financial Services Authority Regulation No. 33/
2023 tentang Penerapan Tata Kelola Bagi Bank Umum 14 September 2023 concerning the Implementation of POJK.04/2014 tanggal 8 Desember 2014 tentang POJK.04/2014 dated 8 December 2014 regarding the
serta Surat Edaran Otoritas Jasa Keuangan Nomor 14/ Governance for Commercial Banks and Financial Services Direksi dan Dewan Komisaris Emiten atau Perusahaan Board of Directors and Board of Commissioners of
SEOJK.03/2025 tanggal 24 Juni 2025 tentang Penerapan Authority Circular Letter Number 14/SEOJK.03/2025 dated Publik; Issuers or Public Companies;
Tata Kelola Bagi Bank Umum. Dengan demikian, Good 24 June 2025 concerning the Application of Governance 4. Peraturan Otoritas Jasa Keuangan Nomor 37/ 4. Financial Services Authority Regulation Number 37/
Corporate Governance (GCG) menjadi pilar penting for Commercial Banks. Thus, Good Corporate Governance POJK.03/2017 tentang Pemanfaatan Tenaga Kerja POJK.03/2017 concerning the Utilization of Foreign
yang menopang Bank dalam menjaga ketahanan dan (GCG) has become an important pillar that supports the Asing Dan Program Alih Pengetahuan Di Sektor Workers and Knowledge Transfer Programs in the
keberlanjutan usaha di tengah dinamika dan persaingan Bank in maintaining business resilience and sustainability Perbankan; Banking Sector;
industri yang bergerak cepat. amid the dynamics and competition of a rapidly 5. Peraturan Otoritas Jasa Keuangan No. 21/ 5. Financial Services Authority Regulation No. 21/
changing industry. POJK.04/2015 tanggal 16 November 2015 tentang POJK.04/2015 dated 16 November 2015 regarding
Penerapan Pedoman Tata Kelola Perusahaan Terbuka; Implementation of Governance Guidelines for Public
TUJUAN PENERAPAN TATA KELOLA OBJECTIVES OF GOOD CORPORATE Companies;
PERUSAHAAN GOVERNANCE IMPLEMENTATION 6. Surat Edaran Otoritas Jasa Keuangan No. 32/ 6. Financial Services Authority Circular Letter No. 32/
SEOJK.04/2015 tanggal 17 November 2015 tentang SEOJK.04/2015 dated 17 November 2015 regarding
Sesuai dengan amanat yang tertuang dalam Peraturan In accordance with the mandate set forth in Financial Pedoman Tata Kelola Perusahaan Terbuka; Governance Guidelines for Public Companies;
Otoritas Jasa Keuangan Nomor 17 Tahun 2023, penerapan Services Authority Regulation No. 17 of 2023, the 7. Peraturan Otoritas Jasa Keuangan No. 45/ 7. Financial Services Authority Regulation No. 45/
tata kelola di lingkungan kerja Bank memiliki tujuan implementation of governance in the Bank’s work POJK.03/2015 tanggal 23 Desember 2015 tentang POJK.03/2015 dated 23 December 2015 regarding
sebagai berikut: environment has the following objectives: Penerapan Tata Kelola dalam Pemberian Remunerasi Implementation of Governance in Providing
1. Meningkatkan daya saing Bank, mendorong 1. Enhancing the Bank’s competitiveness, promoting Bagi Bank Umum; Remuneration for Commercial Banks;
pertumbuhan yang stabil dan berkelanjutan, serta stable and sustainable growth, and contributing to 8. Surat Edaran Otoritas Jasa Keuangan No. 40/ 8. Financial Services Authority Circular Letter No. 40/
berkontribusi dalam penerapan tanggung jawab the implementation of social and environmental SEOJK.03/2016 tanggal 26 September 2016 tentang SEOJK.03/2016 dated 26 September 2016 regarding
sosial dan lingkungan disertai dengan manajemen responsibility accompanied by integrated risk Penerapan Tata Kelola Dalam Pemberian Remunerasi Implementation of Governance in Providing
risiko, dan kepatuhan yang terintegrasi (Governance management and compliance (Governance Risk Bagi Bank Umum; Remuneration for Commercial Banks;
Risk Compliance); Compliance); 9. Peraturan Otoritas Jasa Keuangan No. 29/ 9. Financial Services Authority Regulation No. 29/
2. Mampu menghadapi perkembangan usaha di sektor 2. Being able to cope with increasingly complex POJK.04/2016 tanggal 29 Juli 2016 tentang Laporan POJK.04/2016 dated 29 July 2016 regarding the
jasa keuangan, khususnya perbankan, yang semakin developments in the financial services sector, Tahunan Emiten atau Perusahaan Publik; Annual Report of Issuers or Public Companies;
kompleks yang disertai dengan perkembangan particularly banking, accompanied by developments 10. Surat Edaran Otoritas Jasa Keuangan No. 16/ 10. Financial Services Authority Circular Letter No. 16/
produk dan layanan bank serta inovasi teknologi in banking products and services as well as information SEOJK.04/2021 tanggal 29 Juni 2021 tentang Bentuk SEOJK.04/2021 dated 29 June 2021 regarding the
informasi; dan technology innovations; and dan Isi Laporan Tahunan Emiten atau Perusahaan Form and Content of the Annual Report of Issuers or
3. Disertai dengan penerapan manajemen risiko dan 3. Accompanied by the implementation of integrated Publik; Public Companies;
kepatuhan yang terintegrasi dapat mendorong risk management and compliance, this can 11. Peraturan Otoritas Jasa Keuangan No.17 Tahun 2023 11. Financial Services Authority Regulation No.17 of 2023
peningkatan kualitas pengelolaan Bank yang sehat, encourage improvements in the quality of sound Bank tentang Penerapan Tata Kelola Bagi Bank Umum; regarding the Implementation of Governance for
Commercial Banks;
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
12. Peraturan Otoritas Jasa Keuangan No. 51/ 12. Financial Services Authority Regulation No. 51/ kepentingan antara individu dan kepentingan Bank. accountability, the Bank encourages all individuals
POJK.03/2017 tanggal 18 Juli 2017 tentang Penerapan POJK.03/2017 dated 18 July 2017 regarding the Melalui penerapan akuntabilitas, Bank mendorong and/or organs to fully understand their responsibilities,
Keuangan Berkelanjutan bagi Lembaga Jasa Implementation of Sustainable Finance for Financial setiap individu dan/atau organ untuk memahami authorities, rights, and obligations.
Keuangan, Emiten dan Perusahaan Publik; Service Institutions, Issuers and Public Companies; secara utuh tanggung jawab, kewenangan, hak, dan
13. Surat Edaran Otoritas Jasa Keuangan No. 14/ 13. Financial Services Authority Circular Letter No. kewajiban masing-masing.
SEOJK.03/2025 tanggal 24 Juni 2025 tentang 14/SEOJK.03/2025 dated 24 June 2025 regarding
3. Tanggung Jawab 3. Responsibility
Penerapan Tata Kelola bagi Bank Umum; Implementation of Governance for Commercial
Tanggung jawab (responsibility) menekankan bahwa Responsibility underscores that the Bank’s
Banks;
pengelolaan Bank harus selaras dengan ketentuan management must comply with applicable laws
14. Peraturan Otoritas Jasa Keuangan No. 18 Tahun 2025 14. Financial Services Authority Regulation No. 18 Year
peraturan perundang-undangan yang berlaku, and regulations, while upholding ethical values,
tanggal 4 Agustus 2025 Tentang Transparansi dan 2025 dated 4 August 2025 regarding Transparency
sekaligus menjunjung nilai etika, standar, prinsip, standards, and the principles and practices of Good
Publikasi Laporan Bank; and Publication of Bank Reports;
dan praktik Tata Kelola Perusahaan yang Baik. Corporate Governance. In line with this principle, the
15. Peraturan Otoritas Jasa Keuangan No.14/ 15. Financial Services Authority Regulation No.14/
Sejalan dengan prinsip tersebut, Bank berkomitmen Bank is committed to conducting its business in a
POJK.04/2022 tentang Penyampaian Laporan POJK.04/2022 regarding Submission of Periodic
menjalankan kegiatan usaha secara profesional, professional manner, ensuring regulatory compliance,
Keuangan Berkala Emiten atau Perusahaan Publik; Financial Statements of Issuers or Public Companies;
patuh regulasi, dan konsisten menerapkan and consistently applying GCG principles across its
16. Surat Edaran Otoritas Jasa Keuangan No. 29/ 16. Financial Services Authority Circular Letter No. 29/
prinsip-prinsip GCG dalam setiap proses dan processes and decision-making.
SEOJK.03/2025 tanggal 26 November 2025 tentang SEOJK.03/2025 dated 26 November 2025 regarding
pengambilan keputusan.
Transparansi dan Publikasi Laporan Bank Umum Transparency and Publication of Conventional
Konvensional; Commercial Bank Reports; 4. Independensi 4. Independency
17. Peraturan Otoritas Jasa Keuangan No. 12/ 17. Financial Services Authority Regulation No. 12/ Independensi mencerminkan kondisi pengelolaan Bank Independency reflects a condition where the Bank is
POJK.03/2021 tanggal 30 Juli 2021 tentang Bank POJK.03/2021 dated July 30, 2021 regarding yang dilaksanakan secara mandiri dan profesional, managed in an autonomous and professional manner,
Umum; dan Commercial Banks; and serta terbebas dari benturan kepentingan maupun free from conflicts of interest and from any influence
18. Peraturan Otoritas Jasa Keuangan No. 4/ 18. Financial Services Authority Regulation No. 4/ pengaruh/tekanan pihak mana pun yang tidak sejalan or pressure that is inconsistent with applicable laws
POJK.03/2016 tanggal 27 Januari 2016 tentang POJK.03/2016 dated 27 January 2016 regarding dengan ketentuan peraturan perundang-undangan, and regulations, ethical values, and the standards,
Penilaian Tingkat Kesehatan Bank Umum; Assessment of the Risk Based Bank Rating; nilai etika, serta standar, prinsip, dan praktik tata principles, and practices of good governance. The
19. Anggaran Dasar Bank serta Keputusan Rapat Umum 19. Articles of Association of the Bank and Resolution of kelola yang baik. Bank meyakini bahwa independensi Bank believes that independency is essential to ensure
Pemegang Saham. the GMS. merupakan prasyarat untuk menghasilkan keputusan decisions are made in the Bank’s best interest, as sound
yang paling tepat bagi Bank, karena keputusan decisions can only be produced when decision-making
PRINSIP PENERAPAN PRINCIPLES OF GOOD CORPORATE yang objektif hanya dapat diambil apabila proses is free from undue external influence that does not
TATA KELOLA PERUSAHAAN GOVERNANCE pengambilan keputusan tidak dipengaruhi tekanan align with proper corporate mechanisms. In practice,
eksternal yang tidak sesuai dengan mekanisme this independency is upheld across all business
Implementasi Tata Kelola di Bank dilaksanakan dengan The implementation of governance at the Bank is carried korporasi. Dalam implementasinya, independensi activities, while remaining consistent with generally
mengacu pada 5 (lima) prinsip Tata Kelola Perusahaan out with reference to the following 5 (five) principles of senantiasa dijaga dalam setiap aktivitas bisnis dengan accepted business ethics and the Good Corporate
yang Baik (GCG) sebagai berikut: Good Corporate Governance (GCG): tetap berpedoman pada etika bisnis yang berlaku Governance framework.
umum dan kerangka Good Corporate Governance.
1. Keterbukaan 1. Transparency
Keterbukaan (transparency) menekankan adanya Transparency highlights openness in decision- 5. Kewajaran dan Kesetaraan 5. Fairness and Equality
transparansi dalam proses pengambilan keputusan making processes and in the disclosure and provision Kewajaran (fairness) menekankan pemenuhan hak Fairness emphasizes equality, balance, and justice in
serta keterbukaan dalam pengungkapan dan of relevant information that is easily accessible to Pemangku Kepentingan secara setara, seimbang, dan fulfilling stakeholders’ rights arising from agreements,
penyediaan informasi yang relevan dan mudah diakses stakeholders. The Bank implements mechanisms adil, sebagaimana timbul dari perjanjian, ketentuan applicable laws and regulations, and ethical values
oleh Pemangku Kepentingan. Bank menerapkan that enable stakeholders to access information on peraturan perundang-undangan, serta nilai etika dan as well as the standards, principles, and practices of
mekanisme yang memungkinkan Pemangku an equal basis, and ensures that such information is standar, prinsip, dan praktik tata kelola perusahaan good corporate governance. The Bank is committed
Kepentingan memperoleh akses informasi dengan provided adequately, in a timely manner, accurately, yang baik. Bank berkomitmen memastikan seluruh to ensuring that all shareholders are treated fairly
kesempatan yang setara, serta memastikan informasi and reliably. pemegang saham memperoleh perlakuan yang and equally and are able to exercise their rights in
disampaikan secara memadai, tepat waktu, akurat, wajar dan setara serta dapat menggunakan hak- accordance with prevailing regulations. Should any
dan dapat diandalkan. haknya sesuai ketentuan yang berlaku. Dalam hal management decision or majority shareholder action
terdapat keputusan manajemen atau pemegang potentially reduce the rights and/or ownership portion
2. Akuntabilitas 2. Accountability
saham pengendali yang berpotensi mengurangi hak of minority shareholders, the Bank ensures that the
Akuntabilitas (accountability) menekankan kejelasan Accountability emphasizes clear roles and the
dan/atau porsi pemegang saham minoritas, Bank affected parties can still exercise their rights in line
fungsi serta pelaksanaan pertanggungjawaban consistent fulfillment of responsibilities. The Bank
memastikan pihak yang berkepentingan tetap memiliki with applicable laws and regulations.
secara konsisten. Bank memandang akuntabilitas views accountability as a system that regulates and
akses untuk menggunakan haknya sesuai peraturan
sebagai keberadaan sistem yang mengatur dan controls working relationships among individuals and/
perundang-undangan.
mengendalikan relasi kerja antara individu dan/atau or governing bodies within the Bank. Accountability is
organ di dalam Bank. Akuntabilitas juga dipahami also regarded as a mechanism to mitigate the agency
sebagai salah satu mekanisme untuk memitigasi problem arising from differences between individual
agency problem yang muncul akibat perbedaan interests and the Bank’s interests. By implementing
100 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 101
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
STRUKTUR TATA KELOLA PERUSAHAAN GOVERNANCE STRUCTURE bagian dari laporan Tingkat Kesehatan Bank (Risk Based Rating/RBBR, with the assessment results presented as
Bank Rating/RBBR), dengan hasil penilaian sebagai follows:
berikut:
Keterbukaan Akuntabilitas Tanggung Jawab Independensi Kewajaran
Transparency Accountability Responsibility Independency Fairness
Periode Penilaian Peringkat Definisi Peringkat
Assessment Period Position Position Definition
Rapat Umum Pemegang Saham | Dewan Komisaris | Direksi
General Meeting of Shareholders | Board of Commissioners | Board of Directors Semester I 2025 2 (BAIK | GOOD) Mencerminkan manajemen Bank telah melakukan penerapan Tata
STRUKTUR | STRUCTURE Kelola yang secara umum baik. Hal ini tercermin dari pemenuhan
yang memadai atas prinsip Tata Kelola. Dalam hal terdapat
Komite Audit
Manajemen Risiko kelemahan penerapan prinsip Tata Kelola, secara umum kelemahan
Audit Committee
Risk Management Audit Intern tersebut kurang signifikan dan dapat diselesaikan dengan tindakan
Komite Pemantau Risiko
Risk Monitoring Committee
Internal Audit Semester II 2025 2 (BAIK | GOOD) normal oleh manajemen Bank.
Struktur Komite Remunerasi Reflecting that the Bank’s management has implemented generally
dan Nominasi Kepatuhan
Tata Kelola Remuneration and Nomination sound governance. This is reflected in the adequate fulfillment of
Governance Compliance
Committee governance principles. In cases where there are weaknesses in the
Structure
implementation of governance principles, these weaknesses are
Audit Ekstern
Komite Di Bawah Direksi generally insignificant and can be resolved through normal measures
Sekretaris Perusahaan External Audit
Committees Under Board of Directors Corporate Secretary
by the Bank’s management.
Kode Etik | Piagam | Pakta Integritas | Kebijakan dan Prosedur | Sistem
INFRASTRUKTUR Informasi Manajemen
Analisis
INFRASTRUCTURE Code of Conduct | Charter | Integrity Pact | Policies & Procedures | Management
Information System Analysis
Berdasarkan hasil analisis terhadap seluruh kriteria atau Based on the results of the analysis of all criteria or assessment
indikator penilaian 12 (dua belas) faktor tata kelola Bank dapat indicators for the 12 (twelve) factors of bank governance, it can
Proses disimpulkan bahwa Penerapan Tata Kelola Perusahaan (GCG) be concluded that the Bank’s implementation of Good Corporate
Tata Kelola Operasional Bank Bank adalah BAIK. Governance (GCG) is GOOD.
Operational of Bank
Governance
Process Dalam penerapan GCG, Bank sebagai lembaga keuangan dan In implementing GCG, the Bank, as a financial institution and publicly
perusahaan terbuka senantiasa mengelola dengan baik faktor listed company, consistently manages the GCG factors of Governance
GCG yaitu Governance Structure, Governance Process, dan Structure, Governance Process, and Governance Outcome well and
Governance Outcome serta memenuhi prinsip TARIF (Transparency, complies with the principles of TARIF (Transparency, Accountability,
Kinerja Bank | Keputusan Strategis | Kepatuhan Terhadap Perundang-undangan | Transparansi & Publikasi Accountability, Responsibility, Independency, dan Fairness). Responsibility, Independency, and Fairness).
Hasil | Pelindungan Konsumen | Pelindungan Data Pribadi | Keamanan Siber | Anti Fraud | APU PPT PPPSPM |
Tata Kelola Asesmen & Audit GOVERNANCE STRUCTURE GOVERNANCE STRUCTURE
Governance Bank Performance | Strategic Decisions | Compliance with Legislation | Transparency & Publication | Customer Protection | Personal
Governance Structure meliputi kecukupan struktur dan infrastruktur Governance Structure includes the adequacy of the Bank’s
Outcome Data Protection | Cyber Security | Anti-Fraud | AML CFT CFPWMD | Assessment and Audit
Tata Kelola Bank agar proses penerapan prinsip Tata Kelola yang governance structure and infrastructure so that the implementation
baik menghasilkan outcome yang sesuai dengan harapan Pemangku of good governance principles produces outcomes that meet the
Kepentingan Bank. expectations of the Bank’s stakeholders.
PENILAIAN TATA KELOLA PERUSAHAAN GOOD CORPORATE GOVERNANCE Organ-organ dalam Bank maupun SDM yang menempati The Bank’s organs and human resources occupying positions on the
posisi Dewan Komisaris, Direksi, Komite, dan satuan kerja pada Board of Commissioners, Board of Directors, Committees, and work
ASSESSMENT Bank telah memadai sesuai dengan skala dan kompleksitas units are adequate in accordance with the scale and complexity of
usaha Bank dan telah memenuhi persyaratan dalam jumlah the Bank’s business and meet the requirements in terms of number
anggota, lulus dalam Penilaian Kemampuan dan Kepatutan of members, passing the Competency and Suitability Assessment
Penilaian atas penerapan Tata Kelola yang mengacu pada The assessment of GCG implementation, based on (PKK), kualifikasi, dan sertifikasi sesuai regulasi yang berlaku. (PKK), qualifications, and certification in accordance with applicable
5 (lima) prinsip dasar GCG disusun dalam suatu kerangka the 5 (five) fundamental principles of good corporate regulations.
sistem Tata Kelola yang mencakup tiga aspek utama, governance, is organized within a governance system Kebijakan, prosedur, limit, sistem informasi manajemen, Policies, procedures, limits, management information
yaitu Governance Structure, Governance Process, dan framework comprising three main aspects: Governance serta tugas pokok dan fungsi masing-masing struktur systems, as well as the main tasks and functions of each
organisasi serta komite telah tersedia dengan memadai organizational structure and committee are adequately
Governance Outcome. Structure, Governance Process, and Governance Outcome. dan senantiasa dilakukan evaluasi dan pengkinian available and are continuously evaluated and updated
yang diperlukan. as necessary.
LAPORAN PENILAIAN SENDIRI GOOD CORPORATE GOVERNANCE GOVERNANCE PROCESS GOVERNANCE PROCESS
(SELF ASSESSMENT) SELF ASSESSMENT REPORT Governance Process meliputi efektivitas proses penerapan The Governance Process covers the effectiveness ofthe implementation
prinsip Tata Kelola yang didukung oleh kecukupan struktur dan of governance principles, supported by adequate governance
TATA KELOLA PERUSAHAAN infrastruktur Tata Kelola Bank sehingga menghasilkan outcome structures and infrastructure within the Bank, thereby producing
yang sesuai dengan harapan Pemangku Kepentingan Bank. outcomes that meet the expectations of the Bank’s stakeholders.
Dalam rangka memperkuat penerapan Tata Kelola secara To continuously enhance its governance implementation,
Pelaksanaan tugas Dewan Komisaris, Direksi, Komite, dan satuan The implementation of the duties of the Board of Commissioners,
berkesinambungan, Bank secara konsisten melaksanakan the Bank consistently performs an individual self- kerja pada Bank telah berjalan dengan baik tercermin dari tidak Board of Directors, Committees, and work units at the Bank has
terdapatnya pelanggaran independensi anggota Dewan Komisaris been carried out well, as reflected in the absence of violations of
penilaian sendiri (self-assessment) atas penerapan assessment of Good Corporate Governance practices
dan Direksi dalam pelaksanaan tugas dan tanggung jawabnya. independence by members of the Board of Commissioners and Board
Tata Kelola secara individu dengan berpedoman pada in reference to Financial Services Authority Regulation of Directors in the performance of their duties and responsibilities.
Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 No. 17 of 2023 and Financial Services Authority Circular
Proses evaluasi kinerja senantiasa dilakukan melalui rapat The performance evaluation process is continuously carried out
dan Surat Edaran Otoritas Jasa Keuangan No. 14/ Letter No. 14/SEOJK.03/2025 dated 24 June 2025 on the evaluasi kinerja secara berkala dalam rangka pengawasan through periodic performance evaluation meetings for the purpose
SEOJK.03/2025 tanggal 24 Juni 2025 tentang Penerapan Implementation of Good Corporate Governance for dengan mengedepankan prinsip kehati-hatian dan menghindari of supervision, with an emphasis on the principle of prudence and
benturan kepentingan telah dilakukan dengan memadai. avoidance of conflicts of interest, which has been carried out
Tata Kelola bagi Bank Umum. Bank melakukan penilaian Commercial Banks. The Bank conducts the self-assessment adequately.
sendiri tersebut sebanyak 2 (dua) kali dalam setahun yaitu 2 (two) times a year, namely for the first semester and the
untuk Periode Semester I dan Semester II yang disampaikan second semester, and submits the report to the Financial
pelaporannya kepada Otoritas Jasa Keuangan sebagai Services Authority (OJK) as part of the Risk Based Bank
102 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 103
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
• Menyetujui dan mengesahkan Laporan Tahunan • To approve and ratify the Company’s Annual
Analisis
Analysis Perseroan untuk tahun buku 2023, yang meliputi Report for the 2024 financial year, which includes,
antara lain laporan mengenai kegiatan Perseroan, among others, a report on the Company’s
GOVERNANCE OUTCOME GOVERNANCE OUTCOME laporan mengenai tugas pengawasan dari activities, a report on the supervisory duties of
Governance Outcome meliputi kualitas outcome yang memenuhi Governance Outcome includes the quality of outcomes that meet
harapan Pemangku Kepentingan Bank yang merupakan hasil the expectations of the Bank’s Stakeholders, which are the result of Dewan Komisaris, Laporan Keuangan Perseroan the Board of Commissioners, the Company’s
proses penerapan prinsip Tata Kelola yang baik yang didukung oleh the implementation of good governance principles supported by tahun buku 2023, serta memberikan pelunasan Financial Report for the 2024 financial year and to
kecukupan struktur dan infrastruktur Tata Kelola Bank. adequate governance structures and infrastructure.
Outcome Bank telah memadai yang mencakup aspek kualitatif dan The Bank’s outcomes are adequate, covering both qualitative and dan pembebasan tanggung jawab sepenuhnya provide full release and discharge of responsibility
aspek kuantitatif, antara lain: quantitative aspects, including: (acquit et decharge) kepada anggota Direksi (acquit et decharge) to members of the Board
1. Kecukupan transparansi laporan; 1. Adequate transparency of reports;
2. Kepatuhan terhadap peraturan perundang-undangan; 2. Compliance with laws and regulations; dan Dewan Komisaris Perseroan atas tindakan of Directors and Board of Commissioners of the
3. Pelindungan konsumen dan masyarakat, serta dan 3. Protection of consumers and the public, as well as protection pengurusan dan pengawasan yang telah Company for the management and supervisory
pelindungan data pribadi; of personal data;
4. Objektivitas dalam melakukan penilaian (assessment) atau 4. Objectivity in conducting assessments or audits; dilakukan, sepanjang tindakan-tindakan tersebut actions that have been carried out, as long as
audit; tercermin dalam Laporan Tahunan tersebut. these actions are reflected in the Annual Report.
5. Pelaksanaan kegiatan usaha dengan pengambilan 5. Implementation of business activities with decision-making
keputusan yang memperhatikan prinsip kehati- that takes into account the principle of prudence and is
2. Rapat secara musyawarah untuk mufakat menyetujui 2. The meeting through deliberation and consensus
hatian dan didukung dengan penerapan tata supported by the integrated application of governance, usulan Keputusan Mata Acara Kedua, yaitu : agreed the suggestions of the Second Meeting
kelola, kepatuhan dan manajemen risiko secara compliance, and risk management;
terintegrasi;
• Menyetujui dan mengesahkan Penetapan Agenda, which were:
6. Kinerja rentabilitas, efisiensi, dan permodalan Bank; 6. The Bank’s profitability, efficiency, and capital performance; Penggunaan Laba Bersih Tahun Buku 2023, • To approve and ratify the Determination of the
7. Tidak terdapat pelanggaran kepatuhan Bank 7. No violations of the Bank’s prudent principles, including
yaitu tidak ada pembagian dividen dan seluruh Use of Net Profit for the 2023 Financial Year,
terhadap prinsip-prinsip kehati-hatian Bank antara violations/exceeding the Maximum Credit Limit (BMPK), Net
lain pelanggaran/pelampauan Batas Maksimum NPL ratio, Net Foreign Exchange Position (PDN), LCR, NSFR, perolehan laba bersih tahun buku 2023 dibukukan namely that there is no distribution of dividends
Pemberian Kredit (BMPK), rasio NPL Net, Posisi GWM, and RPIM;
sebagai Laba Ditahan untuk dipergunakan and all net profit for the 2023 financial year is
Devisa Neto (PDN), LCR, NSFR, GWM dan RPIM;
8. Tidak terdapat kejadian terindikasi fraud selama Tahun 2025. 8. No incidents of fraud were indicated during 2025. sepenuhnya untuk membantu peningkatan recorded as Retained Earnings to be used in full
kinerja Bank. to help improve the Bank’s performance.
3. Rapat secara musyawarah untuk mufakat menyetujui 3. The meeting through deliberation and consensus
usulan Keputusan Mata Acara Ketiga, yaitu : agreed the suggestions of the Third Meeting Agenda,
RAPAT UMUM PEMEGANG SAHAM
• Menyetujui untuk memberhentikan dengan which were:
hormat Bapak RM Raharjo Satrio Unggul dari • Approving to honorably dismiss Mr. RM Raharjo
jabatannya sebagai Direktur Utama Perseroan Satrio Unggul from his position as President
GENERAL MEETING OF SHAREHOLDERS
yang masa jabatannya telah berakhir, dengan Director of the Company whose term of office
ucapan terima kasih atas segala sumbangsih has ended, with gratitude for all contributions
Sesuai Anggaran Dasar dan Anggaran Rumah In accordance with the Articles of Association and the By- tenaga dan pikiran yang diberikan oleh yang of energy and thought given by the person
Tangga, Rapat Umum Pemegang Saham (RUPS) Laws, the General Meeting of Shareholders (GMS) is held bersangkutan selama menjabat sebagai Direktur concerned during his term as President Director
diselenggarakan sekurang-kurangnya satu kali at least once a year as a forum for shareholders to make Utama Perseroan. of the Company.
dalam satu tahun sebagai forum bagi para Pemegang key decisions related to the Bank that fall outside the • Menyetujui untuk memberhentikan dengan • Approving to honorably dismiss Mr. Jayaprakash
Saham untuk mengambil keputusan penting terkait Bank authority of the Board of Commissioners and the Board of hormat Bapak Jayaprakash Bharathan dari Bharathan from his position as Deputy President
yang berada di luar kewenangan Dewan Komisaris dan Directors. The GMS is authorized, among others, to appoint jabatannya sebagai Wakil Direktur Utama Director of the Company whose term of office
Direksi. RUPS antara lain berwenang mengangkat dan and dismiss members of the Board of Commissioners Perseroan yang masa jabatannya telah berakhir, has ended, with gratitude for all contributions
memberhentikan anggota Dewan Komisaris dan Direksi, and the Board of Directors, evaluate their performance, dengan ucapan terima kasih atas segala of energy and thought given by the person
menilai kinerja Dewan Komisaris dan Direksi, menyetujui approve amendments to the Articles of Association, sumbangsih tenaga dan pikiran yang diberikan concerned during his term as Deputy President
perubahan Anggaran Dasar, mengesahkan laporan approve the annual report, determine the form and oleh yang bersangkutan selama menjabat Director of the Company.
tahunan, menetapkan bentuk serta besaran remunerasi amount of remuneration (compensation, allowances, and sebagai Wakil Direktur Utama Perseroan.
(imbalan, tunjangan, dan fasilitas) bagi Dewan Komisaris facilities) for members of the Board of Commissioners and • Menyetujui untuk mengangkat Bapak • Approving to appoint Mr. Jayaprakash Bharathan
dan Direksi, menetapkan penggunaan laba, serta the Board of Directors, decide on profit appropriation, and Jayaprakash Bharathan sebagai Direktur Utama as the Company’s President Director effective
menunjuk akuntan publik. Selain itu, RUPS juga dapat appoint the public accountant. The GMS may also discuss Perseroan terhitung sejak Rapat ini ditutup from the closing of this Meeting until the 2027
membahas strategi, kebijakan, dan hal-hal material strategies, policies, and other material matters proposed sampai dengan RUPS Tahunan 2027. Annual GMS.
lainnya yang diajukan oleh Direksi, Dewan Komisaris, by the Board of Directors, the Board of Commissioners, • Menyetujui untuk mengangkat kembali Bapak • Approving to reappoint Mr. Sudhiranjan Padhi as
maupun Pemegang Saham. and/or shareholders. Sudhiranjan Padhi sebagai Komisaris Utama the Company’s President Commissioner effective
Perseroan terhitung sejak Rapat ini ditutup from the closing of this Meeting until the 2027
RUPS TAHUN 2024 2024 GMS sampai dengan RUPS Tahunan 2027. Annual GMS.
• Menyetujui untuk mengangkat kembali Bapak • Approving to reappoint Mr. Lungguk Gultom
Pelaksanaan Rapat Umum Pemegang Saham Annual General Meeting of Shareholders (AGMS) Lungguk Gultom sebagai Komisaris Independen as the Company’s Independent Commissioner
Tahunan (RUPST) pada tanggal 27 Juni 2024 on June 27, 2024 Perseroan terhitung sejak Rapat ini ditutup effective from the closing of this Meeting until the
sampai dengan RUPS Tahunan 2027. 2027 Annual GMS.
Bank telah menyelenggarakan RUPS Tahunan pada The Bank held its Annual GMS on June 24, 2025, and
4. Rapat secara musyawarah untuk mufakat menyetujui 4. The meeting through deliberation and consensus
tanggal 27 Juni 2024 dan seluruh hasil keputusan telah all resolutions adopted at the meeting have been duly
usulan Keputusan Mata Acara Keempat, yaitu : agreed the suggestions of the Fourth Meeting Agenda,
terlaksana pada tahun tersebut. followed up and implemented within the same year.
which were:
1. Rapat secara musyawarah untuk mufakat menyetujui 1. The meeting through deliberation and consensus
• Memberikan kuasa penuh kepada Dewan • Granting full authority to the Board of
usulan Keputusan Mata Acara Pertama, yaitu : agreed the suggestions of the First Meeting Agenda,
Komisaris untuk menetapkan gaji, honorarium Commissioners to determine the salary,
which were:
104 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 105
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
dan tunjangan lainnya kepada anggota honorarium and other allowances to members Pelaksanaan Rapat Umum Pemegang Saham Luar Extraordinary General Meeting of Shareholders
Dewan Komisaris dan Direksi Perseroan setelah of the Board of Commissioners and Board Biasa (RUPSLB) pada tanggal 27 Desember 2024 (EGMS) held on December 27, 2024
mendapat rekomendasi dari Komite Remunerasi of Directors of the Company after receiving
Bank telah menyelenggarakan RUPS Luar Biasa pada The Bank held an Annual GMS on December 27, 2024 and all
dan Nominasi. recommendations from the Remuneration and
tanggal 27 Desember 2024 dan seluruh hasil keputusan decisions were implemented during the year.
Nomination Committee.
telah terlaksana pada tahun tersebut.
5. Rapat secara musyawarah untuk mufakat menyetujui 5. The meeting through deliberation and consensus
usulan Keputusan Mata Acara Kelima, yaitu : agreed the suggestions of the Fifth Meeting Agenda,
Rapat secara musyawarah untuk mufakat menyetujui The meeting through deliberation and consensus agreed
which were:
usulan Keputusan Mata Acara, yaitu: the suggestions of the Meeting Agenda, which were:
• Mendelegasikan kewenangan kepada Dewan • Delegating authority to the Company’s Board of
• Menyetujui untuk mengangkat Bapak Rahmat • Approved to appoint Mr. Rahmat Hendratama as the
Komisaris Perseroan untuk menunjuk Akuntan Commissioners to appoint a Public Accountant
Hendratama sebagai Direktur Keuangan Perseroan, Company’s Finance Director, with a term of office until
Publik yang akan mengaudit laporan keuangan who will audit the Company’s financial statements
dengan masa jabatan sampai ditutupnya Rapat the closing of the Company’s Annual General Meeting
Perseroan untuk tahun buku 2024 dan for the 2024 financial year and determining the
Umum Pemegang Saham Tahun Perseroan yang akan of Shareholders which will be held in 2027 which will be
menetapkan honorarium Akuntan Publik serta honorarium of the Public Accountant and other
diselenggarakan pada tahun 2027 yang akan berlaku effective upon obtaining approval from the Financial
persyaratan lainnya. requirements.
efektif sejak mendapat persetujuan Otoritas Jasa Services Authority.
6. Rapat secara musyawarah untuk mufakat menyetujui 6. The meeting through deliberation and consensus
keuangan.
usulan Keputusan Mata Acara Keenam, yaitu : agreed the suggestions of the Sixth Meeting Agenda,
• Menyetujui perubahan nomenklatur jabatan • Approved changes to the nomenclature of
which were:
Direktur Perseroan sebagai berikut: the Company’s Director positions as follows:
• Menyetujui Perubahan Anggaran Dasar • Approving the Amendment to the Company’s
Semula : Direktur Kredit dan International Banking Originally : Director of Credit and International
Perseroan dalam rangka penyesuaian dengan Articles of Association in order to comply with Law
Menjadi : Direktur Bisnis. Banking.
Undang-Undang Nomor 4 Tahun 2023 tentang Number 4 of 2023 regarding the Development
Became : Director of Business.
Pengembangan dan Penguatan Sektor and Strengthening of the Financial Sector, OJK
Keuangan, Peraturan OJK Nomor 17 Tahun 2023 Regulation Number 17 of 2023 regarding the
Sehingga setelah Rapat ditutup, susunan As a result, after the meeting was closed, the composition
tentang Penerapan Tata Kelola Bagi Bank Umum Implementation of Governance for Commercial
anggota Direksi dan Dewan Komisaris Bank of the members of the Board of Directors and the Board of
dan Peraturan terkait lainnya. Banks and other related Regulations.
menjadi sebagai berikut: Commissioners of the Company is as follows:
• Menyetujui Perubahan Pasal 4 ayat (1) dan ayat • Approving the Amendment to Article 4 paragraph
Direksi: Board of Directors:
(2), Pasal 16, Pasal 19, Pasal 21, Pasal 22, Pasal 23 (1) and paragraph (2), Article 16, Article 19, Article
• Direktur Utama : Jayaprakash Bharathan • President Director : Jayaprakash Bharathan
dan Pasal 25 Anggaran Dasar Perseroan. 21, Article 22, Article 23 and Article 25 of the
(masa jabatan s/d penutupan RUPST tahun 2027) (term of office until closing AGMS 2027)
Company’s Articles of Association.
• Direktur Operasional : Carolina Dina Rusdiana (masa • Operation Director : Carolina Dina Rusdiana
• Menyetujui untuk menyusun kembali seluruh • Agree to re-draft all provisions in the Company’s
jabatan s/d penutupan RUPST tahun 2025) (term of office until closing AGMS 2025)
ketentuan dalam Anggaran Dasar Perseroan Articles of Association in connection with the
• Direktur Kepatuhan : Dennis Kusuma Halim (masa • Compliance Director : Dennis Kusuma Halim
sehubungan dengan perubahan sebagaimana changes referred to in points 1 and 2 above.
jabatan s/d penutupan RUPST tahun 2025) (term of office until closing AGMS 2025)
dimaksud pada angka 1 dan 2 tersebut di atas.
• Direktur Bisnis : Chandra Sekhar Mukherjee (masa • Business Director : Chandra Sekhar Mukherjee
jabatan s/d penutupan RUPST tahun 2025) (term of office until closing AGMS 2025)
Sehingga setelah Rapat ditutup, susunan anggota Direksi As a result, after the meeting was closed, the composition
• Direktur Keuangan : Rahmat Hendratama*) • Finance Director : Rahmat Hendratama*)
dan Dewan Komisaris Bank menjadi sebagai berikut: of the members of the Board of Directors and the Board of
(masa jabatan s/d penutupan RUPST tahun 2027) (term of office until closing AGMS 2027)
Commissioners of the Company is as follows:
*) Efektif pada tanggal 17 Maret 2025 sesuai surat keputusan OJK No.KEPR-27/PB.02/2024 *) Effective on March 17, 2025 according to OJK Decree No. KEPR-27/PB.02/2024
Direksi: Board of Directors:
• Direktur Utama : Jayaprakash Bharathan • President Director : Jayaprakash Bharathan (term of Dewan Komisaris: Board of Commissioners:
(masa jabatan s/d penutupan RUPST tahun 2027) office until closing AGMS 2027) • Komisaris Utama : Sudhiranjan Padhi • President Commissioner : Sudhiranjan Padhi
• Direktur Operasional : Carolina Dina Rusdiana (masa • Operation Director : Carolina Dina Rusdiana (term of (masa jabatan s/d penutupan RUPST tahun 2027) (term of office until closing AGMS 2027)
jabatan s/d penutupan RUPST tahun 2025) office until closing AGMS 2025) • Komisaris Independen : Handadjaja Sulaiman (masa • Independent Commissioner : Handadjaja Sulaiman
• Direktur Kepatuhan : Dennis Kusuma Halim • Compliance Director : Dennis Kusuma Halim (term of jabatan s/d penutupan RUPST tahun 2025) (term of office until closing AGMS 2025)
(masa jabatan s/d penutupan RUPST tahun 2025) office until closing AGMS 2025) • Komisaris Independen : Lungguk Gultom • Independent Commissioner : Lungguk Gultom
• Direktur Kredit International & Banking : Chandra • Director of International Credit & Banking : Chandra (masa jabatan s/d penutupan RUPST tahun 2027) (term of office until closing AGMS 2027)
Sekhar Mukherjee (masa jabatan s/d penutupan Sekhar Mukherjee (term of office until closing AGMS
RUPST tahun 2025) 2025)
Dewan Komisaris: Board of Commissioners:
RUPS TAHUN 2025 2025 GMS
• Komisaris Utama : Sudhiranjan Padhi • President Commissioner : Sudhiranjan Padhi (term of
Pelaksanaan Rapat Umum Pemegang Saham Annual Gereral Meeting of Shareholders (AGMS)
(masa jabatan s/d penutupan RUPST tahun 2027) office until closing AGMS 2027)
Tahunan (RUPST) pada tanggal 24 Juni 2025 on June 24, 2025
• Komisaris Independen : Handadjaja Sulaiman (masa • Independent Commissioner : Handadjaja Sulaiman
jabatan s/d penutupan RUPST tahun 2025) (term of office until closing AGMS 2025) Bank telah menyelenggarakan RUPS Tahunan pada tanggal The Bank held its Annual GMS on June 24, 2025, and
• Komisaris Independen : Lungguk Gultom (masa • Independent Commissioner : Lungguk Gultom (term 24 Juni 2025, dan seluruh keputusan yang dihasilkan dalam all resolutions adopted at the meeting have been duly
jabatan s/d penutupan RUPST tahun 2027) of office until closing AGMS 2027) rapat tersebut telah ditindaklanjuti serta direalisasikan followed up and implemented within the same year.
pada tahun yang sama.
106 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 107
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
1. Rapat secara musyawarah untuk mufakat menyetujui 1. The meeting through deliberation and consensus 4. Menyetujui untuk mengangkat kembali Tuan 4. Approved the reappointment of Mr. Handadjaja
usulan Keputusan Mata Acara Pertama, yaitu : agreed the suggestions of the First Meeting Agenda, Handadjaja Sulaiman sebagai Komisaris Sulaiman as Independent Commissioner of the
Menyetujui dan mengesahkan Laporan Tahunan Bank which were: Independen Perseroan, untuk masa jabatan Company, for a term of office starting from the
untuk tahun buku 2024, yang meliputi antara lain Approving and ratifying the Bank’s Annual Report terhitung sejak Rapat ditutup sampai closing of the Meeting until the closing of the
laporan mengenai kegiatan Bank, laporan mengenai for the 2024 fiscal year, which includes, among other dengan penutupan RUPS Tahunan yang akan Annual GMS to be held in 2028, without prejudice
tugas pengawasan dari Dewan Komisaris, Laporan things, reports on the Bank’s activities, reports on the dilaksanakan pada tahun 2028, dengan tidak to the right of the GMS to dismiss him at any time.
Keuangan Bank tahun buku 2024, serta memberikan supervisory duties of the Board of Commissioners, the mengurangi hak RUPS untuk memberhentikan
pelunasan dan pembebasan tanggung jawab Bank’s Financial Statements for the 2024 fiscal year, sewaktu-waktu.
sepenuhnya (acquit et decharge) kepada anggota as well as granting full acquittal and discharge to the
Direksi dan Dewan Komisaris Bank atas tindakan members of the Bank’s Board of Directors and Board of Sehingga setelah Rapat ditutup, susunan anggota Direksi Thus, after the Meeting is closed, the composition of the
pengurusan dan pengawasan yang telah dilakukan, Commissioners for the management and supervisory dan Dewan Komisaris Perseroan menjadi sebagai berikut: Company’s Board of Directors and Board of Commissioners
sepanjang tindakan-tindakan tersebut tercermin actions that have been carried out, as long as these will be as follows:
dalam Laporan Tahunan tersebut. actions are reflected in the Annual Report.
2. Rapat secara musyawarah untuk mufakat menyetujui 2. The meeting through deliberation and consensus Direksi: Board of Directors:
usulan Keputusan Mata Acara Kedua, yaitu : agreed the suggestions of the Second Meeting • ●Direktur Utama: K S B Chandramouli (masa jabatan • President Director: K S B Chandramouli (term of office
Agenda, which were: s/d penutupan RUPST tahun 2028) (*) berlaku efektif until the closing of the 2028 AGM) (*) effective after
Menyetujui Penggunaan Laba Bersih Approving the Use of the Company’s Net Profit for the setelah mendapat persetujuan dari OJK. obtaining approval from the OJK.
Perseroan Tahun Buku 2024 dibukukan sebagai 2024 Fiscal Year to be recorded as Retained Earnings • Direktur Operasional: Carolina Dina Rusdiana • Operational Director: Carolina Dina Rusdiana (term of
Laba Ditahan dan dipergunakan sepenuhnya untuk and used entirely to help improve the Company’s (masa jabatan s/d penutupan RUPST tahun 2028) office until the closing of the 2028 AGM)
membantu peningkatan kinerja Perseroan. performance. • Direktur Kepatuhan: Dennis Kusuma Halim • Compliance Director: Dennis Kusuma Halim
3. Rapat secara musyawarah untuk mufakat menyetujui 3. The meeting through deliberation and consensus (masa jabatan s/d penutupan RUPST tahun 2028) (term of office until the closing of the 2028 AGM)
usulan Keputusan Mata Acara Ketiga, yaitu : agreed the suggestions of the Third Meeting Agenda, • Direktur Bisnis: Chandra Sekhar Mukherjee • Business Director: Chandra Sekhar Mukherjee (term of
which were: (masa jabatan s/d penutupan RUPST tahun 2028) office until the closing of the 2028 AGM)
1. Menyetujui untuk memberhentikan 1. Approved to honorably dismiss Mr. Jayaprakash • Direktur Keuangan: Rahmat Hendratama • Finance Director: Rahmat Hendratama
dengan hormat Tuan Jayaprakash Bharathan Bharathan from his position as President Director (masa jabatan s/d penutupan RUPST tahun 2027) (term of office until the closing of the 2028 AGM)
dari jabatannya sebagai Direktur Utama of the Company before the end of his term of
Perseroan sebelum periode masa jabatannya office in accordance with the decree of the Dewan Komisaris: Board of Commissioners:
berakhir sesuai dengan surat keputusan Financial Services Authority Number: S-105/ • Komisaris Utama: Sudhiranjan Padhi • President Commissioner: Sudhiranian Padhi (term of
dari Otoritas Jasa Keuangan Nomor: S-105/ PB. 32/2025, dated April 16, 2025, and express (masa jabatan s/d penutupan RUPST tahun 2027) office until the closing of the 2027 AGM)
PB.32/2025, tanggal 16 April 2025 dan our gratitude and highest appreciation to Mr. • Komisaris Independen: Handadjaja Sulaiman (masa • Independent Commissioner: Handadjaja Sulaiman
menyampaikan terima kasih serta menyatakan Jayaprakash Bharathan for his services and jabatan s/d penutupan RUPST tahun 2028) (term of office until the closing of the 2028 AGM)
penghargaan yang setinggi-tingginya kepada contributions during his tenure as President • Komisaris Independen: Lungguk Gultom (masa • Independent Commissioner: Lungguk Gultom (term of
Tuan Jayaprakash Bharathan atas jasa- jasa dan Director of the Company. jabatan s/d penutupan RUPST tahun 2027) office until the closing of the 2027 AGM)
kontribusi yang telah diberikan selama menjabat
selaku Direktur Utama Perseroan. 4. Rapat secara musyawarah untuk mufakat menyetujui 4. The meeting through deliberation and consensus
2. Menyetujui untuk mengangkat Tuan K S B 2. Approved the appointment of Mr. K S B usulan Keputusan Mata Acara Keempat, yaitu : agreed the suggestions of the Fourth Meeting Agenda,
Chandramouli sebagai Direktur Utama Perseroan, Chandramouli as President Director of the Memberikan kuasa penuh kepada Dewan Komisaris which were:
untuk masa jabatan terhitung sejak Rapat ditutup Company, for a term of office starting from the untuk menetapkan gaji, honorarium dan tunjangan Granting full authority to the Board of Commissioners
sampai dengan penutupan RUPS Tahunan yang closing of the Meeting until the closing of the lainnya kepada anggota Dewan Komisaris dan Direksi to determine the salaries, honoraria, and other
akan dilaksanakan pada tahun 2028, yang akan Annual GMS to be held in 2028, which will take Perseroan setelah mendapat rekomendasi dari allowances for members of the Board of Commissioners
berlaku efektif setelah mendapat persetujuan effect after obtaining approval from the Financial Komite Remunerasi dan Nominasi. and Board of Directors of the Company after receiving
dari Otoritas Jasa Keuangan dengan tidak Services Authority without prejudice to the right recommendations from the Remuneration and
mengurangi hak RUPS untuk memberhentikan of the GMS to dismiss him at any time. Nomination Committee.
sewaktu-waktu 5. Rapat secara musyawarah untuk mufakat menyetujui 5. The meeting through deliberation and consensus
3. Menyetujui untuk mengangkat kembali: 3. Approved the reappointment of: usulan Keputusan Mata Acara Kelima, yaitu : agreed the suggestions of the Fifth Meeting Agenda,
a. Nyonya Carolina Dina Rusdiana sebagai a. Ms. Carolina Dina Rusdiana as the Company’s Mendelegasikan kewenangan kepada Dewan which were:
Direktur Operasional Perseroan; Chief Operating Officer; Komisaris Perseroan untuk menunjuk Akuntan Publik Delegate authority to the Board of Commissioners of
b. Tuan Dennis Kusuma Halim sebagai Direktur b. Mr. Dennis Kusuma Halim as the Company’s yang akan mengaudit laporan keuangan Perseroan the Company to appoint a Public Accountant to audit
Kepatuhan Perseroan; Chief Compliance Officer; untuk tahun buku 2025, dan menetapkan honorarium the Company’s financial statements for the 2025
c. Tuan Chandra Sekhar Mukherjee sebagai c. Mr. Chandra Sekhar Mukherjee as Business Akuntan Publik serta persyaratan lainnya. fiscal year, and determine the Public Accountant’s
Direktur Bisnis Perseroan; Director of the Company; honorarium and other requirements.
untuk masa jabatan terhitung sejak Rapat for a term of office starting from the closing of 6. Rapat secara musyawarah untuk mufakat menyetujui 6. The meeting through deliberation and consensus
ditutup sampai dengan penutupan RUPS the Meeting until the closing of the Annual GMS usulan Keputusan Mata Acara Keenam, yaitu : agreed the suggestions of the Sixth Meeting Agenda,
Tahunan yang akan dilaksanakan pada tahun to be held in 2028, without prejudice to the GMS’s which were:
2028, dengan tidak mengurangi hak RUPS untuk right to dismiss them at any time. Menyetujui rencana aksi pemulihan (recovery plan) Approving the 2024 recovery plan of the Company
memberhentikan sewaktu-waktu. tahun 2024 Perseroan serta perbaikan yang telah and the improvements that have been submitted as
108 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 109
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
disampaikan sebagaimana termuat dalam Rencana contained in the 2024 Recovery Plan of PT Bank of Komisaris dilakukan dengan mempertimbangkan of members of the Board of Commissioners takes into
Aksi (Recovery Plan) PT Bank of India Indonesia Tbk. India Indonesia Tbk. which has been recorded in the rekomendasi Komite Remunerasi dan Nominasi serta account the recommendation of the Remuneration
tahun 2024 yang telah di catat dalam administrasi administration of the Financial Services Authority memperoleh persetujuan RUPS. and Nomination Committee and is approved by
Pengawasan Otoritas Jasa Keuangan berdasarkan based on a letter from the Financial Services Authority the GMS.
surat dari Otoritas Jasa Keuangan Nomor S-20/ Number S-20/PB. 32/2025, dated February 3, 2025,
PB.32/2025, tanggal 3 Februari 2025 perihal Rencana regarding the Recovery Action Plan of PT Bank of India Pada tahun 2025, Komposisi Dewan Komisaris adalah In 2025, the composition of the Board of Commissioners
Aksi Pemulihan PT Bank of India Indonesia Tbk. Indonesia Tbk. sebagai berikut: will be as follows:
7. Rapat secara musyawarah untuk mufakat menyetujui 7. The meeting through deliberation and consensus
usulan Keputusan Mata Acara Ketujuh, yaitu : agreed the suggestions of the Seventh Meeting Nama Jabatan
Menyetujui Rencana Resolusi Bank (Resolution Plan) Agenda, which were: Name Position
Tahun 2024, sebagaimana termuat dalam Rencana Approving the 2024 Bank Resolution Plan, as
Sudhiranjan Padhi Komisaris Utama
Resolusi Bank (Resolution Plan) PT Bank of India contained in the Bank Resolution Plan of PT Bank of President Commissioner
Indonesia Tbk., yang telah disetujui oleh Lembaga India Indonesia Tbk., which has been approved by the
Handadjaja Sulaiman Komisaris Independen
Penjamin Simpanan berdasarkan surat dari Lembaga Deposit Insurance Corporation based on a letter from Independent Commissioner
Penjamin Simpanan Nomor: S-R251/DKRB/2025, the Deposit Insurance Corporation Number: S-R251/
tanggal 1 Maret 2025 perihal Persetujuan atas DKRB/2025, dated March 1, 2025, regarding Approval Lungguk Gultom Komisaris Independen
Independent Commissioner
Rencana Resolusi Bank. of the Bank Resolution Plan.
DEWAN KOMISARIS TUGAS DAN TANGGUNG JAWAB
DEWAN KOMISARIS
BOARD OF COMMISSIONERS DUTIES AND
RESPONSIBILLITIES
BOARD OF COMMISSIONERS
Dalam melaksanakan tugas dan tanggung jawabnya, In performing its duties and responsibilities, the
Dewan Komisaris berpedoman pada Piagam Dewan Board of Commissioners refers to the Bank’s Board of
Dewan Komisaris menjalankan fungsi pengawasan The Board of Commissioners is responsible for overseeing Komisaris Bank sebagai acuan kerja agar setiap anggota Commissioners Charter as a working guideline to ensure
atas pelaksanaan tugas dan tanggung jawab Direksi, the Board of Directors’ duties and responsibilities, Dewan Komisaris dapat menjalankan fungsi pengawasan that each member can carry out an oversight function
termasuk memberikan arahan, memantau serta including providing guidance, monitoring and evaluating secara efektif, efisien, akuntabel, transparan, dan that is effective, efficient, accountable, transparent, and
mengevaluasi implementasi kebijakan strategis Bank, the implementation of the Bank’s strategic policies, and independen, dan memastikan penerapan prinsip Good independent, in line with the principles of Good Corporate
dan menyampaikan nasihat kepada Direksi. Dalam advising the Board of Directors. In performing its oversight Corporate Governance pada seluruh kegiatan usaha Governance. The Charter is reviewed periodically and
pelaksanaan fungsi tersebut, Dewan Komisaris mengacu function, the Board of Commissioners refers to the Board dan jenjang organisasi Bank. Piagam tersebut ditinjau updated as necessary to remain consistent with applicable
pada Pedoman Kerja Dewan Komisaris PT Bank of India of Commissioners’ Charter of PT Bank of India Indonesia secara berkala dan, apabila diperlukan, diperbarui laws and regulations.
Indonesia Tbk serta ketentuan dalam Anggaran Dasar, Tbk and complies with the Articles of Association, the dengan mengacu pada ketentuan peraturan perundang-
Undang-Undang Perseroan, regulasi Bank Indonesia, Company Law, Bank Indonesia regulations, Financial undangan yang berlaku.
ketentuan Otoritas Jasa Keuangan, peraturan pasar Services Authority (OJK) regulations, capital market
modal, dan ketentuan regulator lainnya. regulations, and other applicable regulatory requirements. Adapun tugas dan tanggung jawab Dewan Komisaris Bank The duties and responsibilities of the Bank’s Board of
adalah sebagai berikut: Commissioners are as follows:
Dewan Komisaris terdiri dari 1 Komisaris Utama dan The Board of Commissioners comprises 1 President 1. Dewan Komisaris wajib melaksanakan tugas dan 1. The Board of Commissioners must carry out its duties
2 Komisaris Independen, sehingga telah memenuhi Commissioner and 2 Independent Commissioners, thereby tanggung jawab secara independen; and responsibilities independently;
ketentuan regulator bahwa paling sedikit 50% anggota meeting the regulatory requirement that at least 50% of 2. Dewan Komisaris wajib memastikan 2. The Board of Commissioners must ensure the
Dewan Komisaris merupakan Komisaris Independen. the Board of Commissioners’ members are Independent terselenggaranya pelaksanaan Good implementation of Good Corporate Governance
Komposisi tersebut mendukung proses pengambilan Commissioners. This composition supports effective, Corporate Governance dalam setiap kegiatan usaha in each of the Bank’s business activities at all
keputusan yang efektif, tepat, dan responsif, serta timely, and agile decision-making, while enabling the Bank pada seluruh tingkatan atau jenjang organisasi; organizational levels;
memperkuat kemampuan Dewan Komisaris untuk Board of Commissioners to act independently. The 3. Dewan Komisaris wajib melaksanakan pengawasan 3. The Board of Commissioners must supervise the
bertindak secara independen. Independensi para independence of the Independent Commissioners is terhadap pelaksanaan tugas dan tanggung jawab implementation of the duties and responsibilities of
Komisaris Independen ditegaskan melalui surat affirmed through independence statements, and the Direksi, yaitu berupa mengarahkan, memantau dan the Board of Directors, namely in the form of directing,
pernyataan independensi, dan Dewan Komisaris Board of Commissioners consistently upholds the principle mengevaluasi pelaksanaan kebijakan strategis Bank monitoring and evaluating the implementation of the
senantiasa menjunjung prinsip independensi agar tetap of independence to remain objective and free from any serta memberikan nasihat kepada Direksi; Bank’s strategic policies and providing advice to the
objektif serta bebas dari pengaruh pihak mana pun. undue influence. Board of Directors;
4. Dalam melakukan pengawasan, Dewan Komisaris 4. In conducting supervision, the Board of Commissioners
Untuk memastikan kepatuhan dan efektivitas fungsi To ensure compliance and effectiveness in exercising dilarang terlibat dalam pengambilan keputusan is prohibited from being involved in making decisions
pengawasan, Dewan Komisaris tidak merangkap jabatan its oversight role, the Board of Commissioners does not kegiatan operasional Bank, kecuali : on Bank operations, except:
yang bertentangan dengan ketentuan regulator. Selain hold concurrent positions that conflict with regulatory • Penyediaan dana kepada pihak terkait • Provision of funds to related parties as stipulated
itu, anggota Dewan Komisaris tidak memiliki hubungan requirements. In addition, no member of the Board of sebagaimana diatur dalam ketentuan Bank in Bank of Indonesia regulations regarding the
keluarga sampai dengan derajat kedua dengan sesama Commissioners has family relationships up to the second Indonesia tentang Batas Maksimum Pemberian Legal Lending Limit for Commercial Banks; and
anggota Dewan Komisaris dan/atau Direksi guna degree with other members of the Board of Commissioners Kredit Bank Umum; dan
meminimalkan potensi benturan kepentingan. Setiap and/or the Board of Directors to prevent potential • Hal-hal lain yang ditetapkan dalam Anggaran • Other matters stipulated in the Bank’s Articles of
pengangkatan dan/atau pergantian anggota Dewan conflicts of interest. Any appointment and/or replacement Dasar Bank atau peraturan perundangan yang Association or applicable laws and regulations.
110 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 111
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
berlaku. Pengambilan keputusan oleh Dewan The decision made by the Board of Commissioners 11. Dalam jangka waktu paling lambat 90 hari sesudah 11. Within a period of no later than 90 days after the
Komisaris menyangkut hal tersebut, merupakan regarding this matter is part of the supervisory pemberhentian sementara itu, Dewan Komisaris temporary dismissal, the Board of Commissioners is
bagian dari tugas pengawasan sehingga duties so that it does not negate the responsibility diwajibkan untuk menyelenggarakan RUPS yang required to hold a GMS which will decide whether the
tidak meniadakan tanggung jawab Direksi of the Board of Directors for the implementation akan memutuskan apakah Anggota Direksi yang member of the Board of Directors will be terminated
atas pelaksanaan kepengurusan Bank. Tugas of the Bank’s management. The supervisory bersangkutan akan diberhentikan seterusnya or returned to his original position, while the member
pengawasan oleh Dewan Komisaris tersebut duties by the Board of Commissioners are early atau dikembalikan kepada kedudukannya semula, of the Board of Directors who is suspended is given
merupakan upaya pengawasan dini yang perlu monitoring efforts that need to be implemented; sedangkan Anggota Direksi yang diberhentikan opportunity to be present to defend himself. If the
dilaksanakan; sementara itu diberi kesempatan untuk hadir GMS is not held within the aforementioned period,
• Secara khusus dalam Pengawasan Rencana • Specifically, in the Supervision of the Bank’s guna membela diri. Apabila RUPS tersebut tidak then the temporary dismissal becomes null and void
Bisnis Bank, paling sedikit harus meliputi penilaian Business Plan, it must at least include the diadakan dalam kurun waktu tersebut di atas, maka by law and the person concerned has the right to
Dewan Komisaris mengenai pelaksanaan Board of Commissioners’ assessment of the pemberhentian sementara itu menjadi batal demi retake his original position;
Rencana Bisnis Bank secara kuantitatif maupun implementation of the Bank’s Business Plan both hukum dan yang bersangkutan berhak menjabat
kualitatif, faktor yang mempengaruhi kinerja quantitatively and qualitatively, the factors kembali jabatannya semula;
Bank serta upaya memperbaiki kinerja Bank. affecting the Bank’s performance and the efforts 12. Apabila seluruh anggota Direksi diberhentikan 12. If all members of the Board of Directors are temporarily
to improve the Bank’s performance. sementara dan Perseroan tidak mempunyai dismissed and the Company does not have a member
5. Dewan Komisaris melaksanakan segala kewenangan 5. The Board of Commissioners exercises all the authority seorangpun anggota Direksi maka untuk sementara of the Board of Directors, the Board of Commissioners
yang diberikan oleh RUPS, antara lain menetapkan granted by the GMS among others, establish policies Dewan Komisaris diwajibkan untuk mengurus is temporarily obliged to take care of the Company. In
kebijakan mengenai gaji/honorarium serta tunjangan regarding salaries/honorariums and other benefits Perseroan. Dalam hal demikian Dewan Komisaris this case the Board of Commissioners has the right to
lain dari Direksi, Anggota Dewan Komisaris Perseroan, from the Board of Directors, members of the Company’s berhak untuk memberikan kekuasaan sementara give temporary power to one or more of them at their
Pejabat Eksekutif dan seluruh karyawan dengan Board of Commissioners, Executive Officers and all kepada seorang atau lebih di antara mereka atas joint responsibility;
memperhatikan rekomendasi dari Komite Remunerasi employees by taking into account recommendations tanggungan mereka bersama;
dan Nominasi; from the Remuneration and Nomination Committee; 13. Komisaris Utama atau salah seorang anggota Dewan 13. The President Commissioner or one of the members of
6. Dewan Komisaris wajib memastikan bahwa Direksi 6. The Board of Commissioners must ensure that the Komisaris memimpin RUPS; the Board of Commissioners presides over the GMS;
telah menindaklanjuti temuan audit dan rekomendasi Board of Directors has followed up on audit findings 14. Dewan Komisaris menyetujui rencana korporasi, 14. The Board of Commissioners approves corporate
dari satuan kerja audit internal Bank, auditor and recommendations from the Bank’s internal audit rencana bisnis Bank, rencana kerja tahunan serta plans, business plans, annual work plans
eksternal, hasil pengawasan Bank Indonesia dan/ unit, external auditor, Bank of Indonesia supervision rencana strategis IT guna mendukung kegiatan and IT strategic plans to support the Bank’s
atau hasil pengawasan otoritas lain; results and/ or the results of supervision by other usaha Bank; business activities;
authorities; 15. Dewan Komisaris wajib melakukan pengawasan aktif 15. The Board of Commissioners must actively monitor
7. Anggota Dewan Komisaris baik bersama-sama 7. Members of the Board of Commissioners both jointly terhadap Fungsi Kepatuhan Bank, dengan cara : the Compliance Bank Function by:
maupun sendiri-sendiri setiap waktu dalam jam kerja and individually every time during the working hours • Mengevaluasi pelaksanaan fungsi kepatuhan • Evaluating the implementation of the Bank’s
Kantor Perseroan berhak memasuki bangunan dan of the Company, have the right to enter buildings Bank paling kurang 2 kali dalam satu tahun; compliance function at least 2 times a year;
halaman atau tempat lain yang dipergunakan atau and environment or other places that are used or • Memberikan saran-saran dalam rangka • Providing suggestions in order to improve
yang dikuasai oleh Perseroan dan berhak memeriksa controlled by the Company and have the right to meningkatkan kualitas pelaksanaan fungsi the quality of implementation of the Bank’s
pembukuan, surat dan alat bukti lainnya, memeriksa check books, letters and other evidence, check and kepatuhan Bank. Berdasarkan hasil evaluasi compliance function. Based on the results of
dan mencocokan keadaan uang kas dan lain-lain match cash and other securities condition and the pelaksanaan fungsi kepatuhan, Dewan Komisaris the evaluation of the implementation of the
surat berharga serta berhak untuk mengetahui segala right to know all actions that have been carried out menyampaikan saran-saran dalam rangka compliance function, the Board of Commissioners
tindakan yang telah dijalankan oleh Direksi; by the Board of Directors; peningkatan kualitas pelaksanaan fungsi submits suggestions in order to improve the
8. Direksi dan setiap anggota Direksi wajib untuk 8. The Board of Directors and each member of the Board kepatuhan kepada Direktur Utama dengan quality of implementation of the compliance
memberikan penjelasan tentang segala hal of Directors must provide an explanation of all matters tembusan kepada Direktur yang membawahi function to the President Director with a copy to
ditanyakan oleh Dewan Komisaris; questioned by the Board of Commissioners; fungsi kepatuhan. the Director in charge of the compliance function.
9. Rapat Dewan Komisaris setiap waktu berhak 9. The Board of Commissioners’ meeting at any time 16. Dalam rangka mendukung efektivitas pelaksanaan 16. In order to support the effectiveness of the
memberhentikan untuk sementara seorang atau lebih has the right to temporarily dismiss one or more tugas dan tanggungjawabnya, Dewan Komisaris implementation of their duties and responsibilities, the
anggota Direksi apabila Anggota Direksi tersebut members of the Board of Directors if the member of wajib membentuk minimal : Board of Commissioners must establish a minimum of:
bertindak bertentangan dengan Anggaran Dasar the Board of Directors acts in contravention of the • Komite Audit; • Audit Committee;
dan/atau peraturan perundang-undangan yang Articles of Association and/or applicable legislation • Komite Pemantau Risiko; • Risk Monitoring Committee;
berlaku dan pemberhentian sementara itu harus and temporary termination must be notified to the • Komite Remunerasi dan Nominasi. • Remuneration and Nomination Committee.
diberitahukan kepada yang bersangkutan, disertai relevant person, along with the reasons; dan memastikan ketiga Komite tersebut menjalankan and ensuring that the three Committees perform their
alasannya; tugas secara efektif. duties effectively.
10. Dewan Komisaris melakukan pengawasan atas 10. The Board of Commissioners provides supervision of 17. Berdasarkan rekomendasi dari Komite Audit, Dewan 17. Based on recommendations from the Audit
kebijakan pengurusan, jalannya pengurusan pada management policies, the course of management Komisaris melakukan penelaahan atas: Committee, the Board of Commissioners reviews:
umumnya, baik mengenai Bank maupun usaha Bank in general, both regarding the Bank and the Bank’s • Efektifitas pelaksanaan fungsi Satuan Kerja Audit • Effectiveness of the implementation of the
dan memberikan nasihat kepada Direksi. Pengawasan business and gives advice to the Board of Directors. Intern (SKAI); Internal Audit Unit function;
dan pemberian nasihat sebagaimana tersebut Supervision and advice are carried out in the • Menyetujui Internal Audit Charter, menanggapi • Approve the Internal Audit Charter, respond to
diatas dilakukan untuk kepentingan Perseroan dan interests of the Company and in accordance with rencana Audit Internal dan masalah-masalah the Internal Audit plan and problems found by
sesuai dengan Anggaran Dasar dan Undang-Undang the Articles of Association and Law of the Company yang ditemukan oleh Audit Internal serta Internal Audit and determine special audit by the
Perseroan dan Regulator; and Regulators; menentukan pemeriksaan khusus oleh SKAI Internal Audit Unit if there are allegations of fraud,
apabila terdapat dugaan terjadinya kecurangan, deviations from applicable laws and regulations;
112 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 113
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
penyimpangan terhadap hukum dan peraturan peraturan perundang-undangan yang regulations, the level of fairness and individual
yang berlaku; berlaku, tingkat kewajaran serta prestasi work performance.
• Menyampaikan laporan pelaksanaan dan pokok • Submit the implementation report and the main kerja individual.
pokok hasil audit internal setiap semester dan internal audit results every semester and if there 20. Melaksanakan tugas-tugas lain sepanjang masih 20. Carrying out other duties as long as they are within
apabila terdapat temuan audit internal yang are internal audit findings that are predicted to berada dalam ruang lingkup tugas dan fungsi Dewan the scope of duties and functions of the Board of
diperkirakan dapat mengganggu kelangsungan disrupt the business continuity of the company to Komisaris. Commissioners.
usaha perusahaan kepada OJK; the Financial Services Authority (OJK);
• Proyeksi keuangan yang akan dikeluarkan oleh • Financial projections to be issued by the company PIAGAM DEWAN KOMISARIS BOARD OF COMMISSIONERS CHARTER
perusahaan seperti laporan keuangan, proyeksi such as financial statements, projections and other
dan informasi keuangan lainnya; financial information; Pedoman kerja Dewan Komisaris diatur dalam The Board of Commissioners’ working guidelines are
• Independensi dan objektivitas akuntan publik • Independence and objectivity of public Surat Keputusan No. 130/KP-CORS/INT/SK/ALN/XII/2025 established in Decree No. 130/KP-CORS/INT/SK/ALN/
serta kecukupan pemeriksaan yang dilakukan accountants and the adequacy of examinations tanggal 24 Desember 2025 tentang Kebijakan Pedoman XII/2025 dated December 24, 2025 on Policy of the
oleh akuntan publik untuk memastikan semua conducted by public accountants to ensure that Kerja Dewan Komisaris PT Bank of India Indonesia Tbk, Board of Commissioners’ Working Guidelines of PT Bank
risiko penting telah dipertimbangkan; all important risks have been considered; yang diperkuat dengan Piagam Dewan Komisaris yang of India Indonesia Tbk, further reinforced by the Board
• Efektivitas pengendalian internal perusahaan • The effectiveness of the company’s internal ditandatangani pada Juli 2023. Dokumen tersebut menjadi of Commissioners Charter signed in July 2023. These
dengan melakukan review atas perencanaan controls by reviewing the planning and rujukan utama Dewan Komisaris dalam melaksanakan documents serve as the primary reference for the Board of
dan pelaksanaan pemeriksaan serta implementation of investigation and monitoring tugas dan tanggung jawabnya, serta mengatur berbagai Commissioners in carrying out its duties and responsibilities,
pemantauan atas tindak lanjut hasil the follow-up of audit results in order to assess aspek termasuk fungsi, susunan, tugas dan wewenang, covering aspects such as functions, composition, duties
pemeriksaan dalam rangka menilai kecukupan the adequacy of internal controls including the mekanisme pengangkatan serta pengunduran diri, and authorities, appointment and resignation procedures,
pengendalian internal termasuk kecukupan adequacy of the reporting process; penyelenggaraan rapat Dewan Komisaris, transparansi Board of Commissioners meetings, transparency and
proses pelaporan; dan etika kerja, independensi dari rangkap jabatan yang work ethics, independence from conflicting concurrent
• Tingkat kepatuhan perusahaan terhadap • The level of company compliance with laws bertentangan dengan regulasi, ketentuan kehadiran dan positions as per regulatory requirements, attendance
peraturan perundang-undangan yang and regulations relating to company activities, waktu kerja, masa jabatan, program pengembangan and working hours, tenure, competency development
berhubungan dengan kegiatan perusahaan among others, by ensuring that reports submitted kompetensi, pertanggungjawaban kinerja, komite-komite programs, performance development and accountability,
antara lain dengan memastikan bahwa laporan- to the Financial Services Authority (OJK), Capital di tingkat Dewan Komisaris, serta mekanisme pelaporan. Board-level committees, and reporting mechanisms.
laporan yang disampaikan kepada OJK, Market Regulator, the Jakarta Stock Exchange
Pengawas Pasar Modal, Bursa Efek Jakarta serta and other instances concerned have been carried FREKUENSI RAPAT DEWAN KOMISARIS FREQUENCY OF BOARD OF COMMISSIONERS
instansi lain yang berkepentingan telah dilakukan out correctly and on time. MEETINGS
dengan benar dan tepat waktu.
18. Berdasarkan rekomendasi dari Komite Pemantau 18. Based on recommendations from the Risk Monitoring Kebijakan penyelenggaraan Rapat Dewan Komisaris The policy governing the conduct of the Board of
Risiko, Dewan Komisaris melakukan penelaahan atas: Committee, the Board of Commissioners reviews: diatur dalam Surat Keputusan 130/KP-CORS/INT/SK/ALN/ Commissioners’ meetings is stipulated in Decree No.
• Kesesuaian Kebijakan Manajemen Risiko dengan • Conformity of the Risk Management Policy with XII/2025 tanggal 24 Desember 2025 tentang Kebijakan 130/KP-CORS/INT/SK/ALN/XII/2025 dated December
pelaksanaan kebijakan telah dilaksanakan di the implementation of policies that have been Pedoman Kerja Dewan Komisaris PT Bank of India Indonesia 24, 2025, concerning the Board of Commissioners Work
setiap kegiatan usaha Bank secara menyeluruh; carried out in every business activity of the Bank Tbk. Ketentuan tersebut menetapkan bahwa rapat Dewan Guidelines of PT Bank of India Indonesia Tbk. The provision
as a whole; Komisaris wajib diselenggarakan secara berkala minimal 1 stipulates that Board of Commissioners’ meetings must
• Pelaksanaan tugas Komite Manajemen Risiko dan • The implementation of the duties of the (satu) kali dalam 2 (dua) bulan. Hal ini telah sesuai dengan be held periodically at least 1 (one) time every 2 (two)
Satuan Kerja Manajemen Risiko tentang penerapan Risk Management Committee and the peraturan Otoritas Jasa Keuangan tentang penerapan months. This is in compliance with the Financial Services
Manajemen Risiko pada Bank telah dilaksanakan Risk Management Work Unit regarding the tata kelola bagi bank umum. Authority (OJK) regulations on the implementation of
secara efektif. implementation of Risk Management in the Bank good governance for commercial banks.
has been implemented effectively.
19. Berdasarkan rekomendasi dari Komite Remunerasi 19. Based on recommendations from the Remuneration PELAKSANAAN RAPAT DEWAN KOMISARIS IMPLEMENTATION OF THE BOARD OF
dan Nominasi, Dewan Komisaris melakukan and Nomination Committee, the Board of COMMISSIONERS MEETING
penelaahan atas: Commissioners reviews:
• Kebijakan terkait dengan kebijakan remunerasi; • Policies related to remuneration policy; Dewan Komisaris telah menyelenggarakan rapat sebanyak The Board of Commissioners held 11 meetings in 2025 with
• Kesesuaian kebijakan remunerasi yang ada • Conformity of existing remuneration policies with 11 kali pada tahun 2025 dengan tingkat kehadiran attendance rates detailed as follows:
dengan pelaksanaannya; their implementation; sebagaimana rincian berikut:
• Kebijakan remunerasi bagi Direksi dan Dewan • Remuneration policy for the Board of Directors
Komisaris yang akan disampaikan melalui RUPS; and Board of Commissioners to be submitted Nama Jabatan Total Rapat Kehadiran Persentase (%)
Name Position Total Meeting Attendance Percentage (%)
through the GMS;
Sudhiranjan Padhi Komisaris Utama 11 11 100%
• Kebijakan remunerasi bagi Pejabat Eksekutif • Remuneration policies for Executive Officers and President Commissioner
dan pegawai secara keseluruhan yang akan employees as a whole that will be submitted to
Handadjaja Sulaiman Komisaris Independen 11 11 100%
disampaikan ke Direksi; the Directors; Independent Commissioner
• Kesesuaian kebijakan remunerasi juga harus • Conformity of remuneration policies must also
Lungguk Gultom Komisaris Independen 11 11 100%
mempertimbangkan sasaran dan strategi consider the long-term goals and strategies of the Independent Commissioner
jangka panjang Bank serta kinerja keuangan Bank and financial performance and fulfillment of
dan pemenuhan cadangan sesuai dengan reserves in accordance with applicable laws and
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
PELAKSANAAN RAPAT GABUNGAN DEWAN JOINT MEETING OF THE BOARD OF
Nama Jabatan Program Pelatihan Tanggal Pelatihan
KOMISARIS DAN DIREKSI COMMISSIONERS AND DIRECTORS Name Position Training Program Training Date
Merujuk pada peraturan Otoritas Jasa Keuangan Referring to the Financial Services Authority regulation Handadjaja Sulaiman Komisaris Independen Uji Kompetensi Manajemen Risiko Jenjang 6 10 Januari 2025
Independent Level 6 Risk Management Competency Test January 10, 2025
tentang penerapan tata kelola bagi bank umum bahwa on the implementation of governance for commercial
Commissioner
Dewan Komisaris wajib mengadakan rapat bersama banks, the Board of Commissioners is required to hold joint
Training APU PPT & PPPSPM Dewan Komisaris & Direksi 30 Agustus 2025
Direksi secara berkala paling sedikit 1 (satu) kali dalam meetings with the Board of Directors at least once every APU PPT & PPPSPM Training Board of Commissioners & August 30, 2025
Board of Directors
4 (empat) bulan. four months.
Rapat Agenda Kerja Dewan Komisaris & Direksi 8-9 Desember 2025
Dewan Komisaris telah melaksanakan rapat gabungan The Board of Commissioners held joint meetings with the Board of Commissioners & Board of Directors Work December 8-9, 2025
bersama Direksi pada tahun 2025 dengan tingkat Board of Directors in 2025 with the following frequency Agenda Meeting
kehadiran sebagai berikut: and attendance:
Lungguk Gultom Komisaris Independen Uji Kompetensi Manajemen Risiko Jenjang 6 10 Januari 2025
Independent Level 6 Risk Management Competency Test January 10, 2025
Nama Jabatan Total Rapat Kehadiran Persentase (%) Commissioner
Name Position Total Meeting Attendance Percentage (%) Webinar Peran Industri Jasa Keuangan dalam 31 Juli 2025
Mendukung “Proyek Strategis Nasional : July 31, 2025
Sudhiranjan Padhi Komisaris Utama 5 4 80
President Commissioner Pembangunan 3 Juta Rumah"
Webinar The Role of the Financial Services Industry
Handadjaja Sulaiman Komisaris Independen 5 5 100 in Supporting the “National Strategic Project:
Independent Commissioner Construction of 3 Million Houses”
Lungguk Gultom Komisaris Independen 5 5 100
Independent Commissioner Webinar Risk & Governance Summit 19 Agustus 2025
Risk & Governance Summit Webinar August 19, 2025
K S B Chandramouli *)
Direktur Utama 2 2 100
President Director
Jayaprakash Bharathan**) Direktur Utama 3 3 100
President Director
Training APU PPT & PPPSPM Dewan Komisaris & Direksi 30 Agustus 2025
Carolina Dina Rusdiana Direktur Operasional 5 5 100 APU PPT & PPPSPM Training Board of Commissioners & August 30, 2025
Operational Director Board of Directors
Dennis Kusuma Halim Direktur Kepatuhan 5 5 100
Compliance Director Webinar “Menumbuhkan Generasi Melek Finansial: 11 November 2025
Memahami Dinamika Ekonomi dan Stabilitas November 11, 2025
Chandra Sekhar Mukherjee Direktur Bisnis 5 5 100 Keuangan sebagai Pilar Perekonomian Nasional"
Business Director Webinar “Fostering a Financially Literate Generation:
Understanding Economic Dynamics and Financial
Rahmat Hendratama***) Direktur Keuangan 3 3 100
Finance Director Stability as Pillars of the National Economy”
*) Efektif menjabat sebagai Direktur Utama pada tanggal 2 Juli 2025. Rapat Agenda Kerja Dewan Komisaris & Direksi 8-9 Desember 2025
Effective as President Director on July 2, 2025.
**) Masa jabatan sebagai Direktur Utama efektif berakhir pada tanggal 24 Juni 2025. Board of Commissioners & Board of Directors Work December 8-9, 2025
Term as President Director effectively ends on June 24, 2025. Agenda Meeting
***) Efektif menjabat sebagai Direktur Keuangan pada tanggal 17 Maret 2025.
Effective as Finance Director on March 17, 2025.
PELATIHAN YANG DIIKUTI DEWAN KOMISARIS TRAINING ATTENDED BY THE BOARD OF KOMITE DI BAWAH DEWAN KOMISARIS THE BOARD OF COMMISSIONERS’ COMMITTEES
COMMISSIONERS
Dewan Komisaris telah membentuk tiga komite kerja, The Board of Commissioners has established three
Dewan Komisaris telah mengikuti pelatihan/sosialisasi/ Commissioners has participated in the following training/ yaitu Komite Audit, Komite Pemantau Risiko, serta Komite committees namely the Audit Committee, Risk Oversight
seminar sepanjang tahun 2025 sebagai berikut: socialisation/seminars throughout 2025: Remunerasi dan Nominasi, lengkap dengan pedoman kerja Committee, and Remuneration and Nomination
masing-masing. Ketetapan pembentukan komite-komite Committee each equipped with their respective working
tersebut diatur dalam Surat Keputusan Direksi, dengan guidelines. The formation of these committees is
Nama Jabatan Program Pelatihan Tanggal Pelatihan evaluasi berkala terhadap efektivitas pelaksanaan tugas stipulated in the Board of Directors’ Decree, with periodic
Name Position Training Program Training Date
komite untuk memastikan pencapaian fungsi pengawasan performance evaluations to ensure they effectively
yang optimal. Dalam menjalankan tanggung jawabnya, fulfill their oversight functions. In executing their duties,
Sudhiranjan Padhi Komisaris Utama Uji Kompetensi Manajemen Risiko Jenjang 6 10 Januari 2025
President Commissioner Level 6 Risk Management Competency Test January 10, 2025 masing-masing komite melakukan diskusi mendalam dan the committees engage in intensive and collaborative
Komisaris Independen kolaboratif dengan unit kerja terkait guna mendukung discussions with relevant work units to support high-
Independent implementasi tata kelola yang berkualitas. quality governance implementation.
Commissioner
Training APU PPT & PPPSPM Dewan Komisaris & Direksi 30 Agustus 2025
APU PPT & PPPSPM Training Board of Commissioners & August 30, 2025 PENILAIAN TERHADAP KINERJA KOMITE ASSESSMENT OF THE PERFORMANCE
Board of Directors
DI BAWAH DEWAN KOMISARIS OF COMMITTEES UNDER THE BOARD OF
Rapat Agenda Kerja Dewan Komisaris & Direksi 8-9 Desember 2025
COMMISSIONERS
Board of Commissioners & Board of Directors Work December 8-9, 2025
Agenda Meeting
Dewan Komisaris memiliki wewenang untuk membentuk The Board of Commissioners is authorized to
komite-komite yang bertanggung jawab langsung establish committees that report directly to it to
116 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 117
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
kepadanya guna mendukung fungsi pengawasan dan assist in the Bank’s oversight and management functions, 5. Direksi agar menindaklanjuti kelemahan-kelemahan 5. The Board of Directors should follow up on weaknesses
pengelolaan Bank, yaitu Komite Audit, Komite Pemantau namely the Audit Committee, Risk Oversight Committee, yang masih ditemukan dalam Sistem Internal still found in the Internal Control System, such as findings
Risiko, dan Komite Remunerasi dan Nominasi. Dewan and Remuneration and Nomination Committee. The Board Control seperti temuan-temuan, baik OJK, Internal by the OJK, Internal Audit, and Public Accounting Firms,
Komisaris menilai bahwa ketiga komite tersebut telah of Commissioners assesses that these committees have Audit, maupun Kantor Akuntan Publik, seperti such as revising/improving policies, procedures, and
memberikan rekomendasi yang tepat serta menjalankan provided appropriate recommendations and operated revisi / penyempurnaan Kebijakan, Prosedur, dan other policies, and communicating them well so that
tugas secara efektif dan independen sepanjang effectively and independently throughout 2025. Kebijakan lainnya, serta mengkomunikasikannya all staff understand and implement them without
tahun 2025. dengan baik sehingga semua staf memahami dan hesitation due to a lack of understanding.
melaksanakannya tanpa suatu keragu-raguan karena
REKOMENDASI YANG DIBERIKAN RECOMMENDATION TO BOARD OF DIRECTORS kurangnya pemahaman.
DEWAN KOMISARIS KEPADA DIREKSI BY THE BOARD OF COMMISSIONERS 6. Direksi agar fokus menaikkan rasio CASA terutama 6. The Board of Directors should focus on increasing the
terhadap perusahaan dan karyawan debitur bank yang CASA ratio, especially for existing companies and bank
Dewan Komisaris melakukan penilaian sendiri (self The Board of Commissioners conducts a self-assessment telah ada, sehingga dapat menaikkan NIM Bank. Untuk employee debtors, in order to increase the Bank’s
assessment) untuk menilai kinerja dan keefektifan to evaluate the performance and effectiveness of its dapat meningkatkan daya tarik bagi nasabah, maka NIM. To increase its appeal to customers, the Bank
dari pengawasannya. Kriteria penilaian kinerja Dewan supervision. The criteria for assessing the performance of Bank harus mengembangkan produk-produk yang must develop products that are attractive to these
Komisaris paling sedikit meliputi: the Board of Commissioners include at least the following: menarik untuk nasabah ini. customers.
1. Komitmen terhadap jadwal kerja Dewan Komisaris 1. Commitment to the predetermined work schedule of 7. Meningkatkan kemampuan staf dalam melakukan 7. Improve the ability of staff to conduct more in-
yang telah ditentukan; the Board of Commissioners; analisis yang lebih mendalam sehubungan dengan depth analysis in relation to lending, either through
2. Pemahaman terhadap berbagai dinamika dan kondisi 2. Understanding of the various dynamics and current pemberian kredit, baik melalui training yang baik good training available in the market or by recruiting
mutakhir Bank; conditions of the Bank; yang tersedia di Market maupun merekrut staf (staf staff (senior staff) who have the necessary skills and
3. Tingkat objektivitas, profesionalisme dan 3. Level of objectivity, professionalism, and senior) yang memiliki kemampuan mumpuni dan consistency in monitoring the business and financial
independensi dalam setiap pengambilan keputusan; independence in every decision-making process; konsistensi dalam monitoring bisnis dan pengelolaan management of debtors.
4. Kontribusi dalam membangun jaringan bagi 4. Contribution to building networks for the benefit of keuangan debitur.
kepentingan Bank; the Bank; 8. Melakukan proses restrukturisasi kredit yang lebih 8. Conduct a more intensive credit restructuring process
5. Level kompetensi, keahlian, serta pengalaman 5. Level of competence, expertise, and professional intensif sebagai antisipasi terhadap kondisi keuangan/ in anticipation of a decline in the debtor’s financial/
profesional yang menunjang kemajuan Bank dalam experience that supports the long-term progress of Bisnis debitur yang menurun, dan melakukan business condition, and increase the recovery of
jangka panjang; the Bank; peningkatan recovery atas Kredit yang sudah written-off loans, as well as immediately sell assets that
6. Sumbangan pemikiran dan gagasan pada setiap 6. Contribution of thoughts and ideas at every dihapusbukukan (write-off), serta segera menjual aset have been taken over by the bank (AYDA).
rapat, baik rapat komite, Dewan Komisaris, gabungan, meeting, whether committee meetings, Board of yang telah diambil alih oleh bank (AYDA).
maupun pada berbagai pertemuan penting lainnya; Commissioners meetings, joint meetings, or other 9. Manajemen agar melakukan monitoring yang ketat 9. Management should conduct strict monitoring and
important meetings; serta segera melakukan action / follow up terhadap immediately take action/follow up on the decline in
7. Komitmen untuk melakukan pengawasan agar 7. Commitment to exercising supervision so that the penurunan kualitas debitur yang telah direstrukturisasi, the quality of restructured debtors, especially if the
Bank tetap berada pada jalur yang benar dalam Bank remains on the right track in implementing terutama bila restrukturisasi telah dilakukan restructuring has been carried out repeatedly.
menerapkan semua prinsip tata kelola yang baik all principles of good governance intensively and secara berulang.
secara intensif dan komprehensif. comprehensively. 10. Manajemen agar melaksanakan uji coba (testing) 10. Management should carry out structured testing in
secara terstruktur sesuai SOP Business Continuity accordance with the existing Business Continuity
Adapun pokok-pokok rekomendasi Dewan Komisaris The key recommendations delivered by the Board of Management maupun SOP terkait DRC yang telah ada Management SOP and DRC-related SOP in anticipation
kepada Direksi selama tahun 2025 disampaikan sebagai Commissioners to the Board of Directors during 2025 are sebagai antisipasi terhadap kondisi force majeure, of force majeure, floods, and other conditions.
berikut: presented as follows: banjir, dan lain-lain.
1. Direksi agar fokus dalam membenahi Risiko Kredit 1. The Board of Directors should focus on addressing
maupun Risiko Operasional serta kelemahan lainnya credit risk, operational risk, and other weaknesses that
yang masih ada agar peringkat SEHAT untuk Tingkat still exist in order to maintain a HEALTHY rating for the
Kesehatan
dipertahankan;
Bank (Peringkat Komposit 2) dapat Risk Based Bank Rating (Composite Rating 2). DIREKSI
2. Direksi agar memperkuat infrastruktur Cyber Security 2. The Board of Directors should strengthen the
BOARD OF DIRECTORS
untuk meningkatkan sistem keamanan Bank; Cyber Security infrastructure to improve the Bank’s
security system; Direksi merupakan organ Bank yang memiliki wewenang The Board of Directors serves as the Bank’s organ vested
3. Mengembangkan produk-produk baru dalam 3. Develop new products to meet customer expectations dan tanggung jawab penuh atas pengelolaan Bank with full authority and responsibility for managing the
memenuhi ekspektasi Nasabah dengan lebih by utilizing the Bank’s new CBS, such as developing demi kepentingan sesuai maksud dan tujuan yang telah Bank in pursuit of its established objectives, representing
mendayagunakan CBS baru yang telah dimiliki features in Internet Banking, developing features in ditetapkan, serta mewakili Bank baik dalam maupun the Bank both in and out of court in accordance with the
Bank, seperti pengembangan fitur di Internet Mobile Banking, and developing other products; luar pengadilan sesuai Anggaran Dasar dan peraturan Articles of Association and prevailing laws and regulations.
Banking, pengembangan fitur di Mobile Banking, dan perundang-undangan yang berlaku. Direksi bertanggung The Board is fully accountable to shareholders for its
pengembangan produk lainnya; jawab atas pelaksanaan tugasnya kepada pemegang performance through the General Meeting of Shareholders
4. Direksi agar fokus dalam memenuhi regulatory 4. The Board of Directors should focus on meeting saham melalui Rapat Umum Pemegang Saham (RUPS). (GMS). Each Director executes duties and exercises
requirement seperti rasio-rasio keuangan rencana regulatory requirements such as key financial ratios; Setiap anggota Direksi melaksanakan tugas dan wewenang authority according to their designated responsibilities, as
kerja utama;
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
sesuai pembagian tanggung jawab, sebagaimana diatur stipulated in the Articles of Association, Board of Directors informasi yang akurat relevan dan tepat waktu kepada information to the Board of Commissioners, and
dalam Anggaran Dasar, Piagam Direksi, dan ketentuan Charter, and applicable legal provisions. Dewan Komisaris dan mengomunikasikan kebijakan communicating strategic policies to employees.
hukum yang berlaku. strategis kepada Pegawai.
JUMLAH, KOMPOSISI, KRITERIA, SERTA AMOUNT, COMPOSITION, CRITERIA AND Dalam rangka memastikan penerapan prinsip kehati- To ensure the application of the principles of prudence
INDEPENDENSI ANGGOTA DIREKSI INDEPENDENCE OF THE MEMBERS OF THE hatian dan kepatuhan, Direksi membentuk dan and compliance, the Board of Directors establishes
BOARD OF DIRECTORS memastikan efektivitas fungsi Satuan Kerja Manajemen and ensures the effectiveness of the Risk Management
Risiko, Satuan Kerja Kepatuhan, dan Satuan Kerja Audit Unit, the Compliance Unit, and the Internal Audit Unit.
Per 31 Desember 2025, komposisi Direksi Bank berjumlah 5 As of 31 December 2025, the Bank’s Board of Directors shall Intern. Direksi secara konsisten menindaklanjuti temuan The Board of Directors consistently follows up on audit
(lima) orang dengan komposisi sebagai berikut: consist of 5 (five) members with the following composition: audit dan rekomendasi yang berasal dari Satuan Kerja findings and recommendations from the Internal Audit
Audit Intern, auditor eksternal, hasil pengawasan Otoritas Unit, external auditors, the results of supervision by
Nama Jabatan Jasa Keuangan, Bank Indonesia, serta otoritas terkait the Financial Services Authority (OJK), Bank Indonesia,
Name Position
lainnya, dan memperhatikan saran dari Dewan Komisaris. and other relevant authorities, and takes into account
K S B Chandramouli*) Direktur Utama suggestions from the Board of Commissioners.
President Director
Jayaprakash Bharathan**) Direktur Utama Untuk mendukung efektivitas pengambilan keputusan dan To support effective decision-making and the execution
President Director
pelaksanaan tugas, Direksi membentuk berbagai komite, of duties, the Board of Directors has established various
Carolina Dina Rusdiana Direktur Operasional antara lain Komite Human Capital, Komite Disiplin, Komite committees, including Human Capital Committee,
Operational Director
Quality Assurance, Komite Anti Fraud, Komite Manajemen Disciplinary Committee, Quality Assurance Committee,
Dennis Kusuma Halim Direktur Kepatuhan
Compliance Director
Risiko, Komite Kebijakan Perkreditan, Komite Kredit, Anti-Fraud Committee, Risk Management Committee,
Komite Pengarah Teknologi Informasi, Komite Pengadaan Credit Policy Committee, Credit Committee,
Chandra Sekhar Mukherjee Direktur Bisnis
Business Director Barang dan Jasa, dan Komite ALCO. Information Technology Steering Committee,
Rahmat Hendratama
Procurement Committee, and ALCO Committee.
Direktur Keuangan
Finance Director
Melalui struktur tata kelola, kebijakan, dan mekanisme Through an adequate governance structure, policies, and
*) Masa jabatan sebagai Direktur Utama efektif berakhir pada tanggal 24 Juni 2025.
**)
Term as President Director effectively ends on June 24, 2025.
Efektif menjabat sebagai Direktur Utama pada tanggal 2 Juli 2025.
pengawasan yang memadai, Direksi berkomitmen untuk oversight mechanisms, the Board of Directors is committed
Effective as President Director on July 2, 2025.
menjaga keberlanjutan usaha Bank, meningkatkan nilai to maintaining the Bank’s business sustainability, enhancing
Semua anggota Direksi berdomisili di Indonesia dan All Directors are domiciled in Indonesia, with the majority bagi pemegang saham, serta memenuhi kepentingan value for shareholders, and fulfilling the interests of all
mayoritas memiliki pengalaman eksekutif operasional possessing over five years of executive operational seluruh pemangku kepentingan sesuai dengan prinsip stakeholders in accordance with the principles of good
di bank dalam dan luar negeri selama lebih dari 5 tahun. experience at banks domestically and internationally. tata kelola yang baik dan ketentuan yang berlaku. Adapun governance and applicable regulations. The duties and
Tidak ada anggota Direksi yang merangkap jabatan di No Director holds concurrent positions elsewhere or uraian tugas dan tanggung jawab anggota direksi adalah responsibilities of the Board members are as follows:
entitas lain atau memiliki hubungan keluarga sampai maintains family relationships up to the second degree sebagai berikut:
derajat kedua dengan sesama anggota Direksi atau with fellow Directors or Board of Commissioners members.
Dewan Komisaris. Seluruh Direksi telah lulus Penilaian All Directors have passed the Financial Services Authority Direktur Utama President Director
Kemampuan dan Kepatutan (PKK) OJK. (OJK) Fit and Proper assessment. 1. Berhak dan berwenang untuk bertindak atas nama 1. Authorized and empowered to act on behalf of the Board
Direksi serta mewakili Bank. of Directors and represent the Bank.
TUGAS DAN TANGGUNG JAWAB DIREKSI BOARD OF DIRECTORS DUTIES AND 2. Mengkoordinasikan pelaksanaan pengurusan Bank. 2. Coordinates the overall management of the Bank.
RESPONSIBILITIES 3. Menetapkan dan mengembangkan strategi Bank secara 3. Establishes and develops the Bank’s overall strategy.
menyeluruh.
Dalam melaksanakan tugas dan tanggung jawabnya, In carrying out its duties and responsibilities, the Board of 4. Memastikan pelaksanaan fungsi kepatuhan, penerapan 4. Ensures the implementation of compliance functions,
Direksi menjalankan pengurusan Bank secara profesional, Directors manages the Bank professionally, independently, prinsip-prinsip tata kelola perusahaan yang baik, serta Good Corporate Governance (GCG) principles, and
independen, dan bertanggung jawab dengan senantiasa and responsibly, consistently applying the principles of praktik prudential banking. prudent banking practices.
5. Mengarahkan, mengkoordinasikan, dan mengawasi 5. Directs, coordinates, and supervises the duties of the
menerapkan prinsip-prinsip Good Corporate Governance Good Corporate Governance (GCG), namely Transparency,
pelaksanaan tugas para Direktur sesuai dengan bidang Directors in accordance with their respective areas of
(GCG), yaitu Transparency, Accountability, Responsibility, Accountability, Responsibility, Independence, and Fairness
masing-masing. responsibility.
Independency, dan Fairness pada seluruh kegiatan usaha to all business activities and at all levels of the organization.
6. Melaksanakan tugas-tugas lain yang diatur oleh 6. Performs other duties as stipulated in the Articles of
dan di seluruh jenjang organisasi.
Anggaran Dasar dan peraturan perundang-undangan Association and applicable laws and regulations, insofar
yang berlaku sepanjang masih dalam ruang lingkup as they fall within the scope of the President Director’s
Direksi bertanggung jawab atas penyusunan dan The Board of Directors is responsible for formulating tugas dan fungsi Direktur Utama. roles and responsibilities.
pelaksanaan strategi serta kebijakan Bank, pengelolaan and implementing the Bank’s strategies and policies,
risiko, sistem pengendalian intern, serta kepatuhan risk management, internal control systems, and Direktur Bisnis Business Director
terhadap peraturan perundang-undangan yang berlaku. compliance with applicable laws and regulations. The
1. Bertanggung jawab dalam merumuskan dan memberikan 1. Responsible for formulating and providing strategic
Pelaksanaan kepengurusan Bank dipertanggungjawabkan management of the Bank is accountable to shareholders
arahan strategis guna mendorong pertumbuhan bisnis direction to drive sustainable business growth of the Bank.
kepada pemegang saham melalui Rapat Umum through the General Meeting of Shareholders (GMS),
Bank secara berkelanjutan.
Pemegang Saham (RUPS), menyediakan data dan providing accurate, relevant, and timely data and 2. Mengembangkan strategi bisnis yang adaptif terhadap 2. Develop business strategies that are adaptive to
kebutuhan nasabah, dinamika pasar, dan perkembangan customer needs, market dynamics, and technological
teknologi. advancements.
120 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 121
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
3. Memastikan pencapaian target bisnis, profitabilitas, dan 3. Ensure the achievement of business targets, profitability, 24. Mengarahkan pelaksanaan program transformasi dan 24. Direct the implementation of transformation programs
inisiatif strategis Bank secara efektif dan terukur. and strategic initiatives in an effective and measurable proyek strategis serta memastikan pencapaian target and strategic projects, ensuring the achievement of
manner. waktu, kualitas, dan manfaat bisnis. timelines, quality, and business benefits.
4. Bertanggung jawab dalam pengembangan produk dan 4. Responsible for the development of banking products and 25. Berkolaborasi dengan pemangku kepentingan lintas 25. Collaborate with cross-functional stakeholders to ensure
jasa perbankan termasuk layanan digital yang inovatif, services, including digital services that are innovative, fungsi untuk memastikan keberhasilan implementasi the successful implementation of strategic initiatives.
kompetitif, dan sesuai dengan kebutuhan pasar. competitive, and aligned with market needs. inisiatif strategis.
5. Mengarahkan transformasi digital serta integrasi antara 5. Lead digital transformation and the integration of 26. Membina dan menjaga hubungan dengan regulator, 26. Establish and maintain relationships with regulators,
fungsi bisnis dan teknologi untuk meningkatkan daya business and technology functions to enhance the Bank’s bank koresponden, serta institusi keuangan lainnya baik correspondent banks, and other financial institutions
saing Bank. competitiveness. di dalam maupun luar negeri. both domestically and internationally.
6. Merancang dan menetapkan kebijakan perkreditan serta 6. Design and establish credit policies and ensure their 27. Melaksanakan pengembangan dan perbaikan proses 27. Drive continuous process improvement to enhance
memastikan implementasinya secara efektif. effective implementation. secara berkelanjutan untuk meningkatkan efisiensi, efficiency, effectiveness, and service quality of the Bank.
7. Menetapkan sistem dan prosedur kredit, termasuk proses 7. Establish credit systems and procedures, including end- efektivitas, dan kualitas layanan Bank.
analisis, persetujuan, administrasi, dan monitoring kredit to-end processes covering credit analysis, approval,
secara end-to-end. administration, and monitoring. Direktur Kepatuhan Compliance Director
8. Melaksanakan persetujuan pemberian kredit sesuai 8. Approve credit facilities in accordance with delegated
1. Merumuskan strategi untuk mendorong terciptanya 1. Formulates strategies to foster a culture of compliance
dengan kewenangan yang dimiliki. authority.
budaya kepatuhan dan budaya sadar risiko (compliance and risk awareness across the Bank’s organization.
9. Menyusun dan menetapkan pedoman perkreditan yang 9. Develop and establish credit guidelines covering target
and risk awareness culture) di seluruh organisasi Bank.
mencakup target pasar, manajemen akun, rencana akun, markets, account management, account planning, risk
2. Mengusulkan kebijakan, kerangka kerja, dan prinsip- 2. Proposes policies, frameworks, and principles for
pemantauan aset berisiko, dan analisis lingkungan pasar. asset monitoring, and market environment analysis.
prinsip kepatuhan serta manajemen risiko untuk compliance and risk management for approval by the
10. Mengawasi kualitas portofolio kredit serta memonitor 10. Oversee the quality of the credit portfolio and monitor
ditetapkan oleh Direksi. Board of Directors.
tingkat kolektibilitas kredit secara berkala. credit collectability on a regular basis.
3. Menjaga penerapan prinsip tata kelola perusahaan yang 3. Ensures the implementation of Good Corporate
11. Mengembangkan dan menetapkan sistem monitoring 11. Develop and implement effective credit monitoring
baik (Good Corporate Governance) termasuk memastikan Governance (GCG) principles, including maintaining the
kredit serta mekanisme pengendalian risiko kredit yang systems and credit risk control mechanisms.
independensi fungsi kepatuhan dan manajemen risiko. independence of the compliance and risk management
efektif.
functions.
12. Menyusun dan mengarahkan strategi penyelesaian 12. Formulate and direct strategies for the resolution of
4. Mengusulkan kebijakan kepatuhan atau prinsip-prinsip 4. Proposes compliance policies and principles to be
kredit bermasalah (Non-Performing Loan), termasuk Non-Performing Loans (NPL), including restructuring,
kepatuhan yang akan ditetapkan oleh Direksi established by the Board of Directors.
restrukturisasi, negosiasi dengan debitur, dan langkah negotiations with debtors, and legal actions in
5. Mengawal, mengingatkan dan mendorong penerapan 5. Oversees, reinforces, and promotes the consistent
yuridis sesuai ketentuan yang berlaku. accordance with applicable regulations.
secara konsisten atas selera risiko (risk appetite) dan implementation of the Bank’s risk appetite and risk
13. Memberikan persetujuan dan/atau rekomendasi atas 13. Approve and/or recommend loan write-offs in
toleransi risiko (risk tolerance) Bank. tolerance.
penghapusbukuan kredit sesuai dengan ketentuan dan accordance with applicable policies and authority limits.
6. Menetapkan sistem, kebijakan, dan prosedur kepatuhan 6. Establishes compliance systems, policies, and procedures
kewenangan yang berlaku.
sebagai dasar penyusunan ketentuan dan pedoman as the basis for developing the Bank’s internal rules and
14. Mengarahkan pengelolaan fungsi Treasury yang 14. Direct the management of Treasury functions, including
internal Bank. guidelines.
mencakup pengelolaan likuiditas dalam rupiah dan liquidity management in both local and foreign
7. Memastikan seluruh kebijakan, ketentuan, sistem, 7. Ensures that all Bank policies, regulations, systems,
valuta asing, pendanaan, serta optimalisasi aset dan currencies, funding, and optimization of the Bank’s assets
prosedur, dan kegiatan usaha Bank telah sesuai dengan procedures, and business activities comply with
liabilitas Bank. and liabilities.
ketentuan regulator dan peraturan perundang-undangan regulatory requirements and applicable laws.
15. Memastikan keseimbangan likuiditas melalui pengelolaan 15. Ensure liquidity balance through the management
yang berlaku.
aktivitas pasar uang (money market) dan hubungan of money market activities and relationships with
8. Melakukan tindakan pencegahan agar kebijakan dan/ 8. Implements preventive measures to ensure that policies
dengan bank koresponden. correspondent banks.
atau keputusan Direksi tidak menyimpang dari ketentuan and/or decisions of the Board of Directors do not deviate
16. Menyusun kebijakan pendanaan guna mendukung 16. Establish funding policies to support cost efficiency,
regulator dan peraturan perundang-undangan. from regulatory requirements and applicable laws.
efisiensi biaya dana, profitabilitas, dan stabilitas likuiditas profitability, and liquidity stability of the Bank.
9. Meminimalkan risiko kepatuhan serta memberikan 9. Minimizes compliance risks and provides
Bank.
rekomendasi atas permasalahan terkait kepatuhan. recommendations on compliance-related issues.
17. Mengelola dan mengoordinasikan pemberian dan 17. Manage and coordinate the provision and utilization of
10. Memberikan arahan strategis dalam penerapan 10. Provides strategic direction in implementing risk
penerimaan credit line dengan bank koresponden. credit lines with correspondent banks.
manajemen risiko dengan mengedepankan prinsip management with a strong emphasis on prudential
18. Mengawasi dan mengoordinasikan seluruh aktivitas 18. Oversee and coordinate all foreign exchange transactions,
kehati-hatian sesuai ketentuan regulator. principles in accordance with regulatory requirements.
transaksi devisa, termasuk ekspor-impor, transfer, inkaso, including export-import activities, transfers, collections,
11. Mengembangkan, mengevaluasi, dan memastikan 11. Develops, evaluates, and ensures the effectiveness of
bank draft/wesel, serta perdagangan valuta asing. bank drafts/bills of exchange, and foreign exchange
efektivitas sistem dan proses manajemen risiko dalam risk management systems and processes in identifying,
trading.
mengidentifikasi, mengukur, memantau, mengendalikan, measuring, monitoring, controlling, and reporting risks.
19. Memastikan seluruh aktivitas treasury dan transaksi 19. Ensure all treasury and international transactions are
dan melaporkan risiko.
internasional dilaksanakan sesuai prinsip kehati-hatian conducted in accordance with prudential principles and
12. Memfasilitasi Manajemen Senior dalam memahami 12. Facilitates Senior Management in understanding various
dan ketentuan yang berlaku. applicable regulations.
berbagai jenis risiko serta mengembangkan kontrol dan types of risks and developing controls and mitigation
20. Memastikan pelaksanaan fungsi kepatuhan, penerapan 20. Ensure the implementation of compliance functions,
mitigasi risiko guna meningkatkan budaya sadar risiko measures to strengthen risk awareness culture.
prinsip tata kelola perusahaan yang baik (Good Corporate good corporate governance principles, and prudent
(risk awareness culture).
Governance), serta praktik kehati-hatian perbankan. banking practices.
13. Melakukan pengawasan terhadap penerapan program 13. Oversees the implementation of Anti-Financial Crime
21. Mengimplementasikan arahan regulator terkait 21. Implement regulatory directives related to risk
Anti-Financial Crime yang mencakup Anti Pencucian programs, including Anti-Money Laundering (AML),
manajemen risiko serta memastikan kepatuhan terhadap management and ensure compliance with internal
Uang (APU), Pencegahan Pendanaan Terorisme (PPT), dan Counter-Terrorism Financing (CTF), and Counter-
kebijakan internal dan peraturan eksternal. policies and external regulations.
Pencegahan Pendanaan Proliferasi Senjata Pemusnah Proliferation Financing (CPF), as well as sanctions
22. Penerapan prinsip kehati-hatian melalui proses uji 22. Ensure the application of prudential principles through
Massal (PPPSPM), termasuk penerapan sanksi (sanctions) compliance and anti-fraud measures.
kelayakan (due diligence) dan pemantauan aktivitas due diligence processes and monitoring of business
dan anti-fraud.
bisnis. activities.
14. Memastikan efektivitas sistem deteksi, pemantauan, 14. Ensures the effectiveness of systems for detecting,
23. Bertanggung jawab atas penyusunan dan pelaksanaan 23. Responsible for the preparation and execution of
dan pelaporan transaksi keuangan mencurigakan sesuai monitoring, and reporting suspicious financial
anggaran (budgeting) serta pengelolaan kinerja bisnis budgeting as well as the management of business and
dengan ketentuan yang berlaku. transactions in accordance with applicable regulations.
dan treasury. treasury performance.
122 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 123
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
15. Memastikan penerapan perlindungan data pribadi 15. Ensures the implementation of personal data protection 4. Menjamin integritas data keuangan serta menyediakan 4. Maintains the integrity of financial data and provides
dan keamanan informasi sesuai dengan peraturan and information security in line with applicable laws and analisa keuangan atas kinerja Bank untuk mendukung financial analysis of the Bank’s performance to support
perundang-undangan yang berlaku serta praktik terbaik relevant best practices. pengambilan keputusan manajemen. management decision-making.
yang relevan. 5. Mengawasi proses audit internal dan eksternal serta 5. Oversees internal and external audit processes and
16. Mengawasi pengelolaan data dan informasi untuk 16. Oversees data and information management to maintain memastikan tindak lanjut atas temuan audit. ensures timely follow-up on audit findings.
menjaga kerahasiaan, integritas, dan ketersediaan data the confidentiality, integrity, and availability of the Bank’s 6. Memastikan kepatuhan perpajakan Bank sesuai dengan 6. Ensures the Bank’s tax compliance in accordance with
Bank. data. peraturan perundang-undangan yang berlaku. applicable laws and regulations.
17. Mengarahkan strategi pengelolaan fungsi Human Capital 17. Directs the Human Capital management strategy. 7. Mengelola strategi perpajakan (tax planning) secara 7. Manages tax strategy (tax planning) optimally while
18. Menjalin hubungan yang efektif dengan regulator serta 18. Maintains effective relationships with regulators and optimal dengan tetap memperhatikan prinsip kehati- adhering to prudence and compliance principles.
memastikan pemenuhan kewajiban pelaporan. ensures the fulfillment of reporting obligations. hatian dan kepatuhan.
19. Melakukan pengawasan dan memberikan arahan 19. Supervises and provides direction to officers overseeing 8. Mengendalikan risiko perpajakan serta memastikan 8. Controls tax risks and ensures the timely and accurate
kepada pejabat yang membawahi fungsi Human Capital, Human Capital, Compliance, Risk Management, AML/ penyelesaian kewajiban perpajakan secara tepat waktu fulfillment of tax obligations.
Compliance, Manajemen Risiko, APU/PPT dan PPPSPM, CTF and CPF, and Data Protection functions in carrying dan akurat.
serta Data Protection dalam melaksanakan tugas dan out their duties and responsibilities. 9. Mengarahkan penyusunan rencana bisnis Bank (business 9. Directs the preparation of the Bank’s business plan and
tanggung jawabnya. plan) dan rencana kerja anggaran tahunan (RKAP). annual budget (RKAP).
10. Memastikan strategi keuangan Bank sejalan dengan 10. Ensures that the Bank’s financial strategy is aligned with
Direktur Operasional Operation Director tujuan prinsip keberlanjutan (sustainability goals) its sustainability goals.
11. Memantau realisasi kinerja terhadap rencana yang telah 11. Monitors performance realization against established
1. Merancang, menetapkan serta mengevaluasi sistem 1. Design, establish, and evaluate the Bank's operational
ditetapkan serta memberikan rekomendasi strategis plans and provides strategic recommendations to
dan proses operasional bank dalam upaya menciptakan systems and processes in order to create effective Bank
kepada manajemen. management.
pelaksanaan manajemen Bank yang efektif; management implementation;
12. Memimpin dan mengoordinasikan pelaksanaan aksi 12. Leads and coordinates the implementation of the Bank’s
2. Bertanggung jawab terhadap pengembangan Teknologi 2. Be responsible for the development of Information
korporasi Bank. corporate actions.
dan Informasi dalam mendukung kegiatan operasional Technology in support of banking operational activities;
13. Mengarahkan proses penyusunan anggaran serta 13. Directs the budgeting process and oversees control of
perbankan;
melakukan pengendalian biaya operasional serta operating expenses and capital expenditures (capex) to
3. Mengkoordinir dan memonitor pelaksanaan tugas 3. Coordinate and monitor the implementation of duties
pengeluaran belanja modal (capex) guna memastikan ensure the Bank’s operational efficiency and effectiveness.
dan pekerjaan Divisi Operasional, Divisi Informasi dan and tasks of the Operations Division, Information and
efisiensi dan efektivitas operasional Bank.
Teknologi, Divisi Credit Support, Divisi Cyber Security dan Technology Division, Credit Support Division, Cyber
14. Mengawasi pengelolaan aset, fasilitas, dan operasional 14. Oversees the management of the Bank’s assets, facilities,
Unit Layanan Digital sesuai bidang tugas masing-masing; Security Division, and Digital Services Unit in accordance
umum Bank guna mendukung kelancaran kegiatan usaha. and general operations to support smooth business
with their respective areas of responsibility;
activities.
4. Bertanggung jawab atas penyusunan garis-garis 4. Be responsible for the formulation of company policy
15. Mengendalikan proses pengadaan barang dan jasa 15. Controls the procurement of goods and services to ensure
kebijaksanaan perusahaan dibidang operasional guidelines in the operational field and act as branch
(procurement) secara efektif, efisien, dan sesuai dengan effectiveness, efficiency, and compliance with applicable
dan koordinator operasi cabang, memonitor dan operations coordinator, monitoring and evaluating
ketentuan yang berlaku. regulations.
mengevaluasi biaya operasional, perubahan dan operational costs, as well as changes and developments
16. Memastikan pemenuhan kewajiban pelaporan kepada 16. Ensures the fulfillment of regulatory reporting obligations
perkembangan pendapatan unit kerja dan atau cabang in the income of work units and/or branches related to
regulator serta menjaga hubungan yang baik dengan and maintains good relationships with external parties,
yang terkait dengan biaya operasional; operational costs;
pihak eksternal, termasuk auditor dan pemangku including auditors and other stakeholders.
5. Menyusun garis kebijakan mengenai wewenang limit 5. Formulate policy guidelines regarding branch authority
kepentingan lainnya.
cabang dalam pengeluaran biaya operasional di limits for operational expenditures within the Branch
17. Melakukan pengawasan dan memberikan arahan 17. Supervises and provides direction to the Accounting
lingkungan Kantor Cabang; Office environment;
kepada Divisi Accounting dan Reporting, Divisi Corporate and Reporting Division, Corporate Planning Division,
6. Memantau dan mengevaluasi laporan pengendalian 6. Monitor and evaluate operational cost control reports, as
Planning, serta Unit General Affair dalam melaksanakan and General Affairs Unit in carrying out their duties and
biaya operasional, perubahan dan perkembangan well as changes and developments in the income of work
tugas dan tanggung jawabnya. responsibilities.
pendapatan unit kerja/cabang yang terkait dengan units/branches related to operational costs;
biaya operasional;
PEDOMAN DAN PIAGAM DIREKSI BOARD OF DIRECTORS CHARTER
7. Mengevaluasi dan memantau keberhasilan operasional 7. Evaluate and monitor the operational performance of
Kantor Cabang; Branch Offices;
8. Melaksanakan tugas jabatan Corporate Secretary 8. Carry out the duties of the Corporate Secretary position Dalam menjalankan tugas dan tanggung jawabnya, In carrying out its duties and responsibilities, the Bank’s
sebagai mediator PT Bank of India Indonesia Tbk dengan as mediator of PT Bank of India Indonesia Tbk with its Direksi Bank berpedoman pada Pedoman Direksi yang Board of Directors refers to the Board of Directors
para pemangku kepentingan stakeholders. ditetapkan pada 10 Mei 2023. Pedoman tersebut memuat Guidelines established on May 10, 2023. The Guidelines
ketentuan yang mencakup fungsi dan susunan Direksi; set out provisions governing the Board’s functions and
Direktur Keuangan Finance Director tugas dan wewenang; mekanisme pengangkatan dan composition; duties and authorities; appointment and
pengunduran diri; program pengembangan kompetensi; resignation procedures; competency development
1. Bertanggung jawab atas pengelolaan keuangan 1. Responsible for managing the Bank’s finances and
tata cara rapat Direksi; prinsip transparansi; etika programs; Board meeting governance; transparency
Bank serta merumuskan strategi keuangan, termasuk formulating financial strategies, including capital
struktur permodalan dan pendanaan, guna mendukung structure and funding, to support the achievement of the dan pengaturan waktu kerja; ketentuan kehadiran principles; ethics and working time arrangements; meeting
pencapaian kinerja dan pertumbuhan Bank secara Bank’s performance and sustainable growth. rapat; penilaian kinerja dan pertanggungjawabannya; attendance requirements; performance evaluation and
berkelanjutan. pencegahan benturan kepentingan; masa jabatan; serta accountability; conflict-of-interest prevention; tenure;
2. Menjaga penerapan tata kelola perusahaan yang baik 2. Ensures the implementation of Good Corporate pengaturan komite-komite di tingkat Direksi. and Board-level committees.
(Good Corporate Governance) dalam pengelolaan Governance (GCG) in financial management, including
keuangan, termasuk penguatan sistem pengendalian strengthening internal control systems. Pedoman Direksi berfungsi sebagai acuan tata laksana The Guidelines serve as an operational reference
internal. kerja yang menjabarkan tahapan aktivitas secara that describes work processes in a structured and
3. Memastikan penyusunan laporan keuangan Bank 3. Ensures that the Bank’s financial statements are prepared terstruktur, sistematis, mudah dipahami, dan dapat systematic manner, ensuring they are clear, consistently
dilakukan secara akurat, andal, dan tepat waktu sesuai accurately, reliably, and in a timely manner, in accordance
diterapkan secara konsisten. Dengan demikian, pedoman implementable, and practical. Accordingly, the
dengan standar akuntansi yang berlaku dan ketentuan with applicable accounting standards and regulatory
regulator. requirements.
124 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 125
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
ini menjadi rujukan bagi setiap anggota Direksi dalam Guidelines provide a common reference for each Director PELATIHAN YANG DIIKUTI DIREKSI TRAINING ATTENDED BY THE BOARD OF
melaksanakan peran dan tanggung jawabnya guna in performing their respective roles to support the DIRECTORS
mendukung pencapaian visi dan misi Perseroan. achievement of the Company’s vision and mission.
Direksi telah mengikuti pelatihan/sosialisasi/seminar pada The Board of Directors has participated in the following
tahun 2025 sebagai berikut: training/socialization/ seminars in 2025:
FREKUENSI RAPAT DIREKSI FREQUENCY OF BOARD OF DIRECTORS
MEETINGS
Nama Jabatan Program Pelatihan Tanggal Pelatihan
Name Position Training Program Training Date
Kebijakan penyelenggaraan Rapat Direksi diatur dalam Board of Directors meeting policy is stipulated in the KSB Direktur Utama • Uji Kompetensi Manajemen Risiko Jenjang 7 • 31 Januari 2025
Piagam Direksi tanggal 10 Mei 2023 yang mewajibkan Board of Directors Charter dated May 10, 2023, requiring Chandramouli*) President Director Level 7 Risk Management Competency Test January 31, 2025
• Sanction & Strategic Trade Control Masterclass • 19-20 Agustus
rapat dilaksanakan minimal sekali setiap bulan. Rapat meetings to be held at least once per month. Additional August 19-20, 2025
• Training Bahasa Indonesia • Agustus – September
dapat diselenggarakan lebih sering apabila dianggap meetings may be convened as deemed necessary by the Bahasa Indonesia Training 2025 | August –
September 2025
perlu oleh Direktur Utama, satu atau lebih anggota Direksi, President Director, one or more Directors, or upon written • Training APU PPT & PPPSPM Dewan Komisaris & Direksi • 30 Agustus 2025
atau atas permintaan tertulis dari anggota Direksi lainnya. request from other Director. APU PPT & PPPSPM Training Board of Commissioners & Board of Directors August 30, 2025
• Workshop on IFRS Sustainability Standards • 23 September 2025
September 23, 2025
• Rapat Agenda Kerja Dewan Komisaris & Direksi • 8-9 Desember 2025
PELAKSANAAN RAPAT DIREKSI THE BOARD OF DIRECTORS MEETING Board of Commissioners & Board of Directors Work Agenda Meeting December 8-9, 2025
• Credit Analyst Advance • 20 Desember 2025
December 20, 2025
Direksi telah melaksanakan rapat sebanyak 42 kali pada The Board of Directors held 42 meetings in 2025 with the Jayaprakash Direktur Utama • Training “Layanan Pengaduan Nasabah” (BOII Gathering) • 19 Januari 2025
Bharathan**) President Director “Customer Complaint Handling” Training (BOII Gathering) January 19, 2025
tahun 2025 dengan tingkat kehadiran sebagai berikut: following attendance rates: • PTIJK 2025 Sosialisasi "Penguatan Sektor Jasa Keuangan yang Stabil dan • 11 Februari 2025
Inklusif untuk mendukung Program Prioritas Nasional" February 11, 2025
PTIJK 2025 Outreach Event: “Strengthening a Stable and Inclusive Financial
Nama Jabatan Total Rapat Kehadiran Persentase (%) Services Sector to Support National Priority Programs”
Name Position Total Meeting Attendance Percentage (%) • Undangan Kegiatan “Peluncuran Tata Kelola Kecerdasan Artifisial • 29 April 2025
Perbankan Indonesia” April 29, 2025
Invitation to the Event: “Launch of the Indonesian Banking Artificial
K S B Chandramouli*) Direktur Utama 21 21 100 Intelligence Governance Framework”
President Director Carolina Dina Direktur Operasional • Uji Kompetensi Manajemen Risiko Jenjang 7 • 13 Februari 2025
Rusdiana Operational Director Level 7 Risk Management Competency Test February 13, 2025
Jayaprakash Bharathan **)
Direktur Utama 21 21 100 • Seminar Nasional • 27 Februari 2025
President Director National Seminar February 27, 2025
• Growth Summit • 7 Agustus 2025
August 7, 2025
Carolina Dina Rusdiana Direktur Operasional 42 40 95 • Central Banking Services Festival (CB Fest) 2025 • 27-28 Agustus 2025
Operational Director August 27-28, 2025
• Training APU PPT & PPPSPM Dewan Komisaris & Direksi • 30 Agustus 2025
APU PPT & PPPSPM Training Board of Commissioners & Board of Directors August 30, 2025
Dennis Kusuma Halim Direktur Kepatuhan 42 39 92 • Undangan Sosialisasi Sistem Pembayaran • 26 September 2025
Compliance Director Invitation to Payment System Socialization September 26, 2025
• Kesiapan Industri Sistem Pembayaran dari Aspek Keamanan dan Keandalan • 1 Oktober 2025
Layanan Sistem Pembayaran October 1, 2025
Chandra Sekhar Mukherjee Direktur Bisnis 42 40 95
The Readiness of the Payment System Industry in Terms of Security and
Business Director Reliability of Payment System Services
• Go Public Workshop “Strategic Funding with Sukuk: Preparing for 2026 • 5 November 2025
Rahmat Hendratama***) Direktur Keuangan 33 32 96 Opportunities November 5, 2025
Finance Director • Seminar “Why Security Becomes the Greatest Risk in Financial Industry” • 20 November 2025
November 20, 2025
• Indonesia Banking Innovation Conclave • 24 November 2025
*) Efektif menjabat sebagai Direktur Utama pada tanggal 2 Juli 2025. November 24, 2025
Effective as President Director on July 2, 2025. • Executive Luncheon Implementasi Bank Indonesia Sistem Informasi Layanan • 3 Desember 2025
**) Masa jabatan sebagai Direktur Utama efektif berakhir pada tanggal 24 Juni 2025. Kas Generasi 2 (BISILK Gen 2) December 3, 2025
Term as President Director effectively ends on June 24, 2025.
***) Efektif menjabat sebagai Direktur Keuangan pada tanggal 17 Maret 2025.
Executive Luncheon Implementation of Bank Indonesia Generation 2 Cash
Effective as Finance Director on March 17, 2025. Service Information System (BISILK Gen 2)
• Rapat Agenda Kerja Dewan Komisaris & Direksi • 8-9 Desember 2025
Board of Commissioners & Board of Directors Work Agenda Meeting December 8-9, 2025
• Indonesia Banking Innovation Conclave • 12 Desember 2025
December 12, 2025
Dennis Kusuma Direktur Kepatuhan • Uji Kompetensi Manajemen Risiko Jenjang 7 • 23 Januari 2025
Halim Compliance Director Level 7 Risk Management Competency Test January 23, 2025
• Undangan Institute HR Forum 2025 • 12 Februari 2025
Invitation to the 2025 HR Forum Institute February 12, 2025
• Dinamika Geoppolitik dan Ketahanan Nasional: Strategi Memperkuat • 14 Agustus 2025
Perekonomian Nasional August 14, 2025
Geopolitical Dynamics and National Security: Strategies for Strengthening
the National Economy
• Risk & Governance Summit • 19 Agustus 2025
August 19, 2025
• Invitation Internal Liquidity Seminar • 20 Agustus 2025
August 20, 2025
• Training APU PPT & PPPSPM Dewan Komisaris & Direksi • 30 Agustus 2025
APU PPT & PPPSPM Training Board of Commissioners & Board of Directors August 30, 2025
• To the Korea-Indonesia Cybersecurity Partnership Day • 18 September 2025
September 18, 2025
• CRO Roundtable 2025 • 24 September 2025
September 24, 2025
• Lokakarya PERBANAS • 14 Oktober 2025
PERBANAS Workshop October 14, 2025
• Seminar Economic Outlook – Investortrust Economic Outlook • 5 November 2025
November 5, 2025
• HR Forum • 27 November 2025
November 27, 2025
• Rapat Agenda Kerja Dewan Komisaris & Direksi • 8-9 Desember 2025
Board of Commissioners & Board of Directors Work Agenda Meeting December 8-9 2025
• Credit Analyst Advance • 20 Desember 2025
December 20, 2025
126 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 127
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
Nama
Name
Jabatan
Position
Program Pelatihan
Training Program
Tanggal Pelatihan
Training Date PENILAIAN KINERJA
Chandra Sekhar
Mukherjee
Direktur Bisnis
Business Director
•
•
Training APU PPT & PPPSPM Dewan Komisaris & Direksi
APU PPT & PPPSPM Training Board of Commissioners & Board of Directors
Rapat Agenda Kerja Dewan Komisaris & Direksi
•
•
30 Agustus 2025
August 30, 2025
8-9 Desember 2025
DEWAN KOMISARIS DAN DIREKSI
•
Board of Commissioners & Board of Directors Work Agenda Meeting
Credit Analyst Advance •
December 8-9, 2025
20 Desember 2025
PERFORMANCE APPRAISAL OF THE
December 20, 2025 BOARD OF COMMISSIONERS AND DIRECTORS
Rahmat Direktur Keuangan • “Future-Ready Finance Leaders: Leading Digital Transformation in a • 15 Juli 2025
Hendratama Finance Director Disruptive World July 15, 2025
• Review of Indonesia’s Mid-Year Economy (PRIME) 2025, “Navigating • 31 Juli 2025
•
Economic Headwinds: Responding to Weakening Consumption”
Training PSAK Masterclass •
July 31, 2025
12-13 Agustus 2025
PENILAIAN KINERJA DEWAN KOMISARIS BOARD OF COMMISSIONERS PERFORMANCE
August 12-13, 2025 ASSESSMENT
• CFO Creates Value and Competitive Advantage for Sustainable Growth • 29 Agustus 2025
August 29, 2025
• Training APU PPT & PPPSPM Dewan Komisaris & Direksi • 30 Agustus 2025
APU PPT & PPPSPM Training Board of Commissioners & Board of Directors August 30, 2025
Dewan Komisaris melaksanakan penilaian mandiri (self- The Board of Commissioners conducts a self-assessment
• Training IAI (CA Professional Enhancement Program) • 15-19 September 2025 assessment) untuk mengukur efektivitas dan kinerja to evaluate the performance and effectiveness of its
September 15-19, 2025
• Refreshment Risk Management Level 7 • 4 Oktober 2025 fungsi pengawasannya. Kriteria penilaian kinerja Dewan oversight function. The performance assessment criteria
October 4, 2025
• Seminar FKDKP Regarding Understanding the Importance of Integrity in • 16 Oktober 2025 Komisaris mencakup paling sedikit hal-hal berikut: for the Board of Commissioners include at least the
Managing Financial Institutions October 16, 2025
• Sosialisasi Pernyataan Standar Pengungkapan Keberlanjutan (PSPK 1 dan • 29 Oktober 2025
following aspects:
PSPK 2) October 29, 2025 • Komitmen terhadap jadwal kerja Dewan Komisaris • Commitment to the Board of Commissioners work
Socialization of Sustainability Disclosure Standards (PSPK 1 and PSPK 2)
• FD CA Exam for Directors & Practitioners • 4 November 2025 yang telah ditentukan; schedule that has been determined;
November 4, 2025
• CFO Forum “Unlocking The Next Growth Potential” 2025 • 3 Desember 2025 • Pemahaman terhadap berbagai dinamika dan kondisi • Understanding the various dynamics and the Bank’s
December 3, 2025
mutakhir Bank; latest conditions;
• Rapat Agenda Kerja Dewan Komisaris & Direksi • 8-9 Desember 2025
Board of Commissioners & Board of Directors Work Agenda Meeting December 8-9, 2025 • Tingkat objektivitas, profesionalisme dan • Objectivity, professionalism and independence in
• Credit Analyst Advance • 20 Desember 2025
December 20, 2025 independensi dalam setiap pengambilan keputusan; every decision making;
• Kontribusi dalam membangun jaringan bagi • Contribution in building networks for the Bank’s
*) Efektif menjabat sebagai Direktur Utama pada tanggal 2 Juli 2025.
**)
Effective as President Director on July 2, 2025.
Masa jabatan sebagai Direktur Utama efektif berakhir pada tanggal 24 Juni 2025.
kepentingan Bank; interests;
Term as President Director effectively ends on June 24, 2025.
• Level kompetensi, keahlian, serta pengalaman • Competency level, expertise and professional
profesional yang menunjang kemajuan Bank dalam experience that support the Bank’s progress in the
PENILAIAN KINERJA KOMITE DI BAWAH DEWAN PERFORMANCE ASSESSMENT OF COMMITTEES jangka panjang; long term;
DIREKSI UNDER THE BOARD OF DIRECTORS • Sumbangan pemikiran dan gagasan pada setiap • Contribution of thoughts and ideas at every meeting,
rapat, baik rapat komite, Dewan Komisaris, gabungan, be it the committee meetings, Board of Commissioners
Bank secara konsisten menerapkan prinsip tata kelola The Bank consistently implements good corporate maupun pada berbagai pertemuan penting lainnya; meetings, joint meetings, or other important meetings;
yang baik pada seluruh aktivitas usaha dan tingkatan governance principles across all business • Komitmen untuk melakukan pengawasan agar • Commitment to provide oversight so that the Bank
organisasi. Direksi didukung oleh komite-komite di activities and organizational levels. The Board of Directors Bank tetap berada pada jalur yang benar dalam remains on the right track in applying all principles of
tingkat Direksi yang berfungsi efektif dalam memberikan is supported by Board-level committees that effectively menerapkan semua prinsip tata kelola yang baik good governance intensively and comprehensively
rekomendasi dan laporan untuk pengawasan serta provide recommendations and reports for overseeing secara intensif dan komprehensif
pengendalian kegiatan usaha Bank. Dalam rangka and controlling Bank operations. To optimize governance
mengoptimalkan implementasi tata kelola, pengaturan implementation, Board committee arrangements were Penilaian Kinerja Dewan Komisaris di tahun 2025 The 2025 performance evaluation of the Board of
komite Direksi telah diperbaharui melalui Surat Keputusan revised through Board of Directors Decree No. 128/KP- telah dilakukan secara self-assessment dengan hasil Commissioners was conducted through a self-assessment
Direksi No. 128/KP-HC/INT/SK/DAK/XII/2025 tanggal 23 HC/INT/SK/DAK/XII/2025 dated December 23, 2025 yang memadai. and yielded satisfactory results.
Desember 2025 tentang Pengkinian Komite PT Bank of concerning the Committee Updates of PT Bank of India
India Indonesia Tbk yang mengatur mekanisme rapat, Indonesia Tbk that governing meeting procedures, PENILAIAN KINERJA DIREKSI BOARD OF DIRECTORS PERFORMANCE
kehadiran, hak suara, susunan keanggotaan, jadwal, serta attendance, voting rights, membership composition, ASSESSMENT
penambahan tugas dan tanggung jawab komite. schedules, and additional duties and responsibilities.
Penilaian kinerja Direksi dilakukan oleh Dewan Komisaris The Board of Commissioners evaluates individual and
melalui rapat gabungan yang diselenggarakan minimal collective Directors’ performance through joint Board
setiap triwulan. Direksi secara aktif mengkomunikasikan meetings held at least quarterly. The Board of Directors
kebijakan strategis kepegawaian melalui memo internal communicates strategic HR policies via internal memos
dan sosialisasi, serta menyampaikan arah bisnis Bank and socialization sessions, while conveying the Bank’s
kepada pejabat eksekutif, pemimpin cabang, dan business direction to executive officers, branch heads,
supervisor untuk disebarluaskan kepada seluruh sub-branch leaders, division heads, and supervisors for
karyawan guna mendukung pencapaian visi dan misi. cascading to all employees in support of the Bank’s vision
Sesuai Anggaran Dasar, Direksi bertanggung jawab and mission. Per the Articles of Association, the Board bears
penuh atas pengelolaan tahun bisnis 2025 yang full responsibility for 2025 business year management, to
akan dipertanggungjawabkan pada Rapat Umum be accounted for at the 2026 Annual General Meeting
Pemegang Saham Tahunan (RUPST) tahun 2026. Untuk of Shareholders (AGMS). To enhance governance
mengoptimalkan tata kelola, pengaturan komite di effectiveness, Board-level committee arrangements
tingkat Direksi telah diperbarui melalui Surat Keputusan were updated via Board of Directors Decree No. 128/
128 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 129
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
Direksi No. 128/KP-HC/INT/SK/DAK/XII/2025 tanggal KP-HC/INT/SK/DAK/XII/2025 dated 23 December 2025, 2025 2024
23 Desember 2025 yang mengatur mekanisme rapat, governing meeting quorum, attendance, voting rights, Jenis Remunerasi dan Fasilitas Dalam Jutaan Dalam Jutaan
Type of Remuneration and Facilities Jumlah Orang Jumlah Orang
kehadiran, hak suara, susunan keanggotaan, jadwal, serta membership composition, schedules, and committee Number of People
Rupiah / tahun
Number of People
Rupiah / tahun
In million Rupiah / annum In million Rupiah / annum
tugas dan tanggung jawab komite. duties and responsibilities.
Gaji, bonus, tunjangan rutin, 3 1.835 3 2.142
tantiem dan fasilitas lainnya dalam
bentuk non natura
KEBIJAKAN REMUNERASI DAN Salary, bonus, routine allowances,
tantiem, other non-natura facilities
NOMINASI DEWAN KOMISARIS Fasilitas lain dalam bentuk natura
(perumahan, transportasi, asuransi
kesehatan dan sebagainya):
- - - -
DAN DIREKSI Other facilities in natura form
(housing, transportation, health
insurance and others) that:
REMUNERATION AND NOMINATION POLICY FOR a. Dapat dimiliki - - - -
THE BOARD OF COMMISSIONERS AND DIRECTORS Can be owned
b. Tidak dapat dimiliki - - - -
Cannot be owned
Total 3 1.835 3 2.142
PROSEDUR NOMINASI ANGGOTA DEWAN NOMINATION PROCEDURE OF THE BOARD OF
KOMISARIS DAN DIREKSI COMMISSIONERS AND BOARD OF DIRECTORS’
MEMBERS REMUNERASI DIREKSI BOARD OF DIRECTORS REMUNERATION
Kebijakan Remunerasi Direksi dan Dewan Komisaris diatur The Remuneration Policy for Directors and Board of
Prosedur nominasi merujuk pada kebijakan nominasi yang The nomination procedure refers to the nomination
dalam Surat Keputusan Direksi No. 456/KP-PERS/SK/ Commissioners is governed by Board of Directors Decree
dilakukan oleh Komite Remunerasi dan Nominasi yang policy carried out by the Remuneration and Nomination
ESC/XI/2017 tanggal 29 November 2017 tentang Tata No. 456/KP-PERS/SK/ESC/XI/2017 dated November
menyampaikan rekomendasi mengenai calon anggota Committee, which submits recommendations regarding
Kelola Pemberian Remunerasi Bank. Dokumen tersebut 29, 2017, on Bank Remuneration Governance. The policy
Dewan Komisaris dan/atau Direksi kepada Dewan candidates for the Board of Commissioners and/or Board
mencakup ketentuan pemberian remunerasi, filosofi dan covers remuneration provisions, underlying philosophy
Komisaris untuk disampaikan kepada Rapat Umum of Directors to the Board of Commissioners to be presented
prinsip dasar, metode penetapan, struktur remunerasi, and principles, determination methodology, remuneration
Pemegang Saham. at the General Meeting of Shareholders.
kriteria Material Risk Takers, ketentuan malus dan structure, Material Risk Takers criteria, malus and clawback
clawback, serta kewajiban disclosure. provisions, and disclosure requirements.
REMUNERASI DEWAN KOMISARIS BOARD OF COMMISSIONERS REMUNERATION
Sebagai wujud penghargaan atas dedikasi Direksi dalam As recognition of Directors’ dedication in fulfilling their
Kebijakan remunerasi bagi Dewan Komisaris ditetapkan The remuneration policy for the Board of
melaksanakan tugas sesuai Anggaran Dasar, Bank duties per the Articles of Association, the Bank provided
melalui Surat Keputusan Direksi No. 456/KP-PERS/SK/ Commissioners is stipulated in the Board of Directors’
memberikan kompensasi berupa remunerasi dan fasilitas compensation comprising remuneration and non-
ESC/XI/2017 tanggal 29 November 2017 tentang Tata Decree No. 456/KP-PERS/SK/ESC/XI/2017 dated 29
non-natura serta natura sebesar Rp7,867 juta selama monetary/monetary facilities totaling Rp7,867 million in
Kelola Pemberian Remunerasi Bank. Ketentuan tersebut November 2017 on the Governance of Remuneration
tahun 2025, dengan rincian sebagai berikut: 2025, detailed as follows:
mengatur antara lain remunerasi bagi Direksi dan Granting within the Bank. This decree governs, among
Dewan Komisaris, filosofi serta prinsip dasar remunerasi, others, remuneration for the Board of Directors and the
2025 2024
metode dan mekanisme penetapan remunerasi, struktur Board of Commissioners, the remuneration philosophy Jenis Remunerasi dan Fasilitas Dalam Jutaan Dalam Jutaan
remunerasi, kriteria penetapan pejabat material and key principles, the methods and mechanisms for Type of Remuneration and Facilities Jumlah Orang Jumlah Orang
Rupiah / tahun Rupiah / tahun
Number of People Number of People
risk takers, ketentuan malus dan clawback, serta determining remuneration, the remuneration structure, In million Rupiah / annum In million Rupiah / annum
pengungkapan (disclosure). criteria for identifying material risk takers, malus and Gaji, bonus, tunjangan rutin, 6 7.061 4 6.086
tantiem dan fasilitas lainnya dalam
clawback provisions, and disclosure requirements. bentuk non natura
Salary, bonus, routine allowances,
tantiem, other non-natura facilities
Sejalan dengan komitmen Bank dalam menjunjung In line with the Bank’s commitment to professionalism,
Fasilitas lain dalam bentuk natura 6 806 4 781
profesionalisme, remunerasi diberikan sebagai bentuk remuneration is provided as an appreciation for the time (perumahan, transportasi, asuransi
apresiasi atas kontribusi tenaga dan waktu Dewan and efforts contributed by the Board of Commissioners kesehatan dan sebagainya):
Other facilities in natura form
Komisaris dalam menjalankan tugas dan tanggung jawab in carrying out its duties and responsibilities as set out in
(housing, transportation, health
sesuai Anggaran Dasar. Selama tahun 2025, Bank telah the Articles of Association. During 2025, the Bank provided insurance and others) that:
merealisasikan remunerasi dan fasilitas lainnya dalam remuneration and other non-cash (non natura) benefits to a. Dapat dimiliki - - - -
Can be owned
bentuk non natura kepada Dewan Komisaris dengan total the Board of Commissioners amounting to Rp1,835 million,
b. Tidak dapat dimiliki 6 806 4 781
sebesar Rp1.835 juta, dengan rincian sebagai berikut: detailed as follows: Cannot be owned
Total 6 7.867 4 7.867
130 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 131
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
TRANSPARANSI INFORMASI Lembaga Keuangan
Perusahaan lain, yang
berkedudukan baik di
dalam maupun di luar
DEWAN KOMISARIS DAN DIREKSI Nama
Name
Jabatan
Position
Bank
Bank
Bank Lain
Other Bank
Bukan Bank
Non-Bank Financial
Institutions
negeri
Other companies,
domiciled both in
TRANSPARENCY OF INFORMATION FROM domestic and
foreign
THE BOARD OF COMMISSIONERS AND DIRECTORS
Direksi | Board of Directors
Direktur Utama
KEBERAGAMAN KOMPOSISI DIVERSITY IN THE COMPOSITION OF K S B Chandramouli*)
President Director
- - - -
DEWAN KOMISARIS DAN DIREKSI THE BOARD OF COMMISSIONERS Jayaprakash Direktur Utama
- - - -
AND BOARD OF DIRECTORS Bharathan**) President Director
Direktur Bisnis
Carolina Dina Rusdiana - - - -
Business Director
PT Bank of India Indonesia Tbk berkomitmen menjaga PT Bank of India Indonesia Tbk is committed to maintaining
Chandra Sekhar Direktur Operasional
keberagaman komposisi Dewan Komisaris dan Direksi dari diversity in the composition of its Board of Commissioners Mukherjee Operational Direrctor
- - - -
sisi keahlian, gender, kewarganegaraan, dan pengalaman and Board of Directors in terms of expertise, gender, Direktur Kepatuhan
Dennis Kusuma Halim - - - -
profesional. Keberagaman ini menghadirkan perspektif nationality, and professional experience. This diversity Compliance Director
beragam dan kompetensi kuat di berbagai bidang. brings a variety of perspectives and strong competencies in Direktur Keuangan
Rahmat Hendratama - - - -
Finance Director
Informasi mengenai latar belakang dan keahlian masing- various fields. Information regarding the background and
*) Efektif menjabat sebagai Direktur Utama pada tanggal 2 Juli 2025.
masing anggota Dewan Komisaris dan Direksi disajikan expertise of each member of the Board of Commissioners Effective as President Director on July 2, 2025.
**) Masa jabatan sebagai Direktur Utama efektif berakhir pada tanggal 24 Juni 2025.
dalam bagian profil pada laporan ini. and Board of Directors is presented in the profile section Term as President Director effectively ends on June 24, 2025.
of this report.
TRANSAKSI MENGANDUNG BENTURAN TRANSACTIONS CONTAIN CONFLICT
RANGKAP JABATAN CONCURRENT POSITIONS ON THE BOARD OF KEPENTINGAN OF INTEREST
DEWAN KOMISARIS DAN DIREKSI COMMISSIONERS AND BOARD OF DIRECTORS
Bank berkomitmen mencegah transaksi yang The Bank strives to avoid transactions involving conflicts of
Anggota Dewan Komisaris dan Direksi PT Bank of India Members of the Board of Commissioners and Board
berpotensi menimbulkan konflik kepentingan. Sesuai interest. In accordance with the Bank’s Operational Policy,
Indonesia Tbk diperbolehkan merangkap jabatan di entitas of Directors of PT Bank of India Indonesia Tbk may
Kebijakan Operasional Bank, seluruh aktivitas operasional all operational activities must incorporate adequate
lain sepanjang mematuhi regulasi perundang-undangan hold concurrent positions with other parties provided
harus dilakukan dengan pengendalian intern yang memadai, internal controls, adhere to prudence principles, and
yang berlaku dan kebijakan internal perusahaan. Ketentuan they comply with applicable laws and regulations as
berlandaskan prinsip kehati-hatian, serta tidak boleh remain compliant with applicable laws and regulations.
ini diterapkan untuk menjaga independensi, efektivitas well as the Company’s internal policies. This provision
melanggar ketentuan peraturan perundang-undangan
kerja, serta konsentrasi penuh dalam menjalankan tugas ensures independence, work effectiveness, and full
yang berlaku.
dan tanggung jawab organ perusahaan sesuai standar focus in executing the duties and responsibilities of each
Good Corporate Governance. corporate organ in accordance with Good Corporate
Nama dan Jabatan
Governance standards. Nama dan Jabatan Pengambil Nilai Transaksi
Pihak yang Memiliki
Keputusan Jenis Transaksi (Dalam jutaan
Benturan Kepentingan Keterangan
Name and Position of Decision Type of Transaction Rupiah)
Name and Position of Parties with Description
KEPEMILIKAN SAHAM ANGGOTA SHARE OWNERSHIP OF MEMBERS OF THE Maker Transaction Value
Conflict of
DEWAN KOMISARIS DAN DIREKSI BOARD OF COMMISSIONERS AND BOARD OF Interest
(In million Rupiah)
DIRECTORS
- - - - -
Kepemilikan saham anggota Dewan Komisaris dan Direksi Share ownership of members of the Board of Commissioners
yang mencapai 5% atau lebih dari modal disetor: and Board of Directors which reaches 5% or more of the
paid-in capital:
KOMITE DI BAWAH DEWAN KOMISARIS
Perusahaan lain, yang
berkedudukan baik di COMMITTEE UNDER THE BOARD OF COMMISSIONERS
Lembaga Keuangan dalam maupun di luar
Nama Jabatan Bank Bank Lain Bukan Bank negeri
Name Position Bank Other Bank Non-Bank Financial Other companies,
Institutions domiciled both in
domestic and
KOMITE AUDIT AUDIT COMMITTEE
foreign
Dewan Komisaris | Board of Commissioners Komite Audit merupakan komite yang dibentuk oleh dan The Audit Committee is a committee established by and
Komisaris Utama bertanggung jawab langsung kepada Dewan Komisaris directly responsible to the Board of Commissioners to
Sudhiranjan Padhi - - - -
President Commissioner
dalam mendukung pelaksanaan fungsi pengawasan serta support the execution of its supervisory and advisory
Komisaris Independen
Handadjaja Sulaiman - - - pemberian nasihat kepada Direksi sesuai dengan ketentuan functions in accordance with the Company’s Articles of
Independent Commissioner
anggaran dasar. Komite ini berperan dalam memastikan Association. The Committee plays an important role in
Komisaris Independen
Lungguk Gultom - - - -
Independent Commissioner efektivitas pengawasan baik secara umum maupun ensuring the effectiveness of both general and specific
khusus, terutama terkait dengan penerapan prinsip tata oversight, particularly in implementing sound principles of
kelola yang baik (Good Corporate Governance). Good Corporate Governance.
132 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 133
Page 69
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
Keanggotaan Komite Audit telah disusun sesuai dengan The composition of the Audit Committee has been Kepala Divisi Kepatuhan, serta Penasihat Direksi. Setelah itu, beliau Audit Division, Head of Compliance Division, and Advisor
ketentuan yang berlaku, terdiri atas sekurang-kurangnya established in accordance with the prevailing regulations, berperan sebagai Anggota Komite Audit dan Pemantau Risiko to the Board of Directors. From 2011 to 2013, he served as
Independen di PT Bank Commonwealth Indonesia dan PT BPD Independent Member of the Audit and Risk Monitoring
satu orang Komisaris Independen, satu pihak independen consisting of at least one Independent Commissioner, one
Banten Tbk pada tahun 2011–2013. Committees at PT Bank Commonwealth Indonesia and PT BPD
dengan keahlian di bidang keuangan atau akuntansi, independent party with expertise in finance or accounting,
Banten Tbk.
serta satu pihak independen dengan keahlian di bidang and one independent party with expertise in law or
hukum atau perbankan. Dalam menjalankan fungsinya, banking. In carrying out its functions, the Audit Committee Pada tahun 2013–2017, beliau menjabat sebagai anggota Direksi From 2013 to 2017, he was a member of the Board of Directors
Komite Audit senantiasa menjunjung tinggi independensi consistently upholds the principles of independence dan pada Januari 2017 diangkat sebagai Pelaksana Tugas and in January 2017 was appointed as Acting President Director of
Direktur Utama di PT BPD Banten Tbk. Selanjutnya, pada periode PT BPD Banten Tbk. In the following years, from 2017 to 2020, he
dan objektivitas. Pernyataan independensi para anggota and objectivity. The independence statements of the
2017–2020, beliau melanjutkan kiprahnya sebagai Anggota served as Independent Member of the Audit Committee at PT Bank
Komite Audit telah dituangkan dalam Piagam Komite Audit Committee members are stipulated in the Audit
Komite Audit Independen di PT Bank Negara Indonesia (Persero) Negara Indonesia (Persero) Tbk. In addition to being a chairman
Audit PT Bank of India Indonesia Tbk tanggal 22 Juli 2022. Committee Charter of PT Bank of India Indonesia Tbk Tbk. Selain menjadi Ketua Komite Audit, Beliau juga merangkap of the Audit Committee, he also serves as a chairman of the Risk
dated July 22, 2022. jabatan sebagai Ketua Komite Pemantau Risiko berdasarkan Surat Monitoring Committee based on Board of Directors Decree No.
Keputusan Direksi No. 096/KP-HCT/SK/DAK/V/2025 tanggal 21 096/KP-HCT/SK/DAK/V/2025 dated May 21, 2025.
Struktur keanggotaan Komite Audit diatur dalam Surat The current structure of the Audit Committee is stipulated Mei 2025.
Keputusan No. 098/KP-HC/SK/DAK/V/2025 tanggal 21 in Decree No. 098/KP-HC/SK/DAK/V/2025 dated May 21,
Mei 2025 tentang Komite Audit, yang menetapkan jumlah 2025, which sets the membership at three persons, chaired
MAYA INDRESWARI MAYA INDRESWARI
anggota sebanyak tiga orang dan diketuai oleh seorang by an Independent Commissioner. Anggota Komite Audit Member of Audit Committee
Komisaris Independen.
Warga Negara Indonesia berusia 64 tahun, memperoleh pendidikan An Indonesian citizen aged 64, holding a degree in Mathematics
Matematika dari Institut Teknologi Bandung (1981–1986). Karier from Institut Teknologi Bandung (1981–1986). Career began at PT
Struktur Keanggotaan Komite Audit Audit Committee Membership profesionalnya dimulai di PT Bank CIMB Niaga Tbk selama 30 tahun Bank CIMB Niaga Tbk for 30 years (1987–2016), progressing through
Structure (1987–2016), meniti berbagai jabatan strategis mulai dari Database key roles from Database Administrator and Head of IT Relationship
Susunan Komite Audit pada tahun 2025 sebagai berikut: The composition of Audit Committee in 2025 is as follows: Administrator, Kepala Divisi IT Relationship Management, Project Management to Project Manager for major initiatives, Business
Manager untuk proyek-proyek besar, hingga memimpin Business Continuity Management lead, CIMB Regional IT Merger Team
Continuity Management, tim merger IT regional CIMB (Kuala (Kuala Lumpur), Operations Policy Head, Anti-Fraud Management,
Ketua | Chairman Lumpur), serta inisiatif Anti-Fraud Management dan transformasi and IT system transformation projects.
sistem IT.
LUNGGUK GULTOM
Pada periode 2018–2020, beliau menjabat sebagai Anggota From 2018 to 2020, served as member of the Evaluation and Risk
Komite Evaluasi dan Pemantauan Risiko di Perum Peruri. Sejak Monitoring Committee at Perum Peruri. Joined as Audit Committee
tahun 21 Mei 2025, beliau bergabung sebagai Anggota Komite member of PT Bank of India Indonesia Tbk since May 21, 2025. In
Audit PT Bank of India Indonesia Tbk. Selain menjadi anggota addition to being a member of the Audit Committee, she also
Komite Audit, Beliau juga merangkap jabatan sebagai anggota serves as a member of the Risk Monitoring Committee based on
Anggota | Member Anggota | Member Komite Pemantau Risiko berdasarkan Surat Keputusan Direksi No. Board of Directors Decree No. 096/KP-HCT/SK/DAK/V/2025 dated
096/KP-HCT/SK/DAK/V/2025 tanggal 21 Mei 2025. May 21, 2025.
MAYA INDRESWARI SITI YANTI ENRIANA GULTOM
SITI YANTI ENRIANA GULTOM SITI YANTI ENRIANA GULTOM
Anggota Komite Audit Member of Audit Committee
Profil Komite Audit Audit Committee Profile
Warga Negara Indonesia, berusia 57 tahun. Beliau mendapat Indonesian citizen, aged 57. She obtained her bachelor’s degree
pendidikan terakhir Sarjana Ekonomi Universitas Gadjah Mada, in Economics from Gadjah Mada University, Yogyakarta in 1992.
LUNGGUK GULTOM LUNGGUK GULTOM
Yogyakarta tahun 1992. Beliau memulai karier di bidang perbankan She began her career in banking as a Product Officer at PT Bank
Ketua Komite Audit Chairman of Audit Committee
sebagai Product Officer PT Bank Umum Nasional (tahun 1993- Umum Nasional (1993-1996), Account Officer at PT Bank Indo
Lungguk Gultom merupakan Warga Negara Indonesia berusia Lungguk Gultom is an Indonesian citizen, aged 71. He earned his 1996), Account Officer PT Bank Indo Monex (tahun 1996-2004), Monex (1996-2004), Team Leader of Marketing & Credit at PT
71 tahun. Beliau memperoleh gelar Sarjana Manajemen dari Bachelor’s degree in Management from Parahyangan Catholic Team Leader Marketing & Credit PT Bank SBI Indonesia (tahun Bank SBI Indonesia (2004-2008), Branch Manager at PT Bank SBI
Universitas Katolik Parahyangan pada tahun 1979. Saat ini, University in 1979. He has served as Independent Commissioner of PT 2004-2008), Branch Manager PT Bank SBI Indonesia (tahun 2008- Indonesia (2008-2015), Head of the Corporate Credit Division at
beliau menjabat sebagai Komisaris Independen PT Bank of India Bank of India Indonesia Tbk since December 2021. His appointment 2015), Kepala Divisi Kredit Korporasi PT Bank of India Indonesia PT Bank of India Indonesia Tbk (2015-2016), Head of Credit Analyst
Indonesia Tbk sejak Desember 2021. Penunjukan beliau didasarkan was based on the resolution of the Extraordinary General Meeting Tbk (tahun 2015-2016), Kepala Divisi Analis Kredit PT Bank of India Division at PT Bank of India Indonesia Tbk (2016-2021) and Head of
pada keputusan Rapat Umum Pemegang Saham Luar Biasa of Shareholders (EGMS) held on December 9, 2021, as stated in Indonesia Tbk (tahun 2016-2021) dan Kepala Divisi Pengendalian Internal Control Division at PT Bank of India Indonesia Tbk (2021-
(RUPSLB) yang diselenggarakan pada tanggal 9 Desember 2021 Deed No. 09 issued by Notary Winter Sigiro, S.H., M.H. Intern PT Bank of India Indonesia Tbk (tahun 2021-2022), Kepala 2022), Head of Internal Audit Unit (November 16, 2022 – May 20,
sebagaimana tertuang dalam Akta No. 09 yang diterbitkan oleh Satuan Kerja Audit Intern (16 November 2022 – 20 Mei 2025). 2025). Member of the Audit Committee (May 21, 2025 to present).
Notaris Winter Sigiro, S.H., M.H. Anggota Komite Audit (21 Mei 2025 sampai dengan sekarang). In addition to being a member of the Audit Committee, she also
Selain menjadi anggota Komite Audit, Beliau juga merangkap serves as a member of the Risk Monitoring Committee based on
Karier profesional beliau dimulai pada tahun 1982 di PT Bank Mr. Gultom began his professional career in 1982 with PT Bank jabatan sebagai anggota Komite Pemantau Risiko berdasarkan Board of Directors Decree No. 096/KP-HCT/SK/DAK/V/2025
Niaga Tbk, di mana beliau mengemban berbagai posisi strategis Niaga Tbk, where he held various key positions until 1999, including Surat Keputusan Direksi No. 096/KP-HCT/SK/DAK/V/2025 tanggal dated May 21, 2025.
hingga tahun 1999, termasuk sebagai Kepala Divisi Kebijakan Head of Credit Policy Division, Chief Internal Audit/Comptroller, 21 Mei 2025
Kredit, Kepala Audit Internal, Manajer Wilayah, dan Kepala Divisi Regional Area Manager, and Corporate Banking Group Head. From
Perbankan Korporasi. Pada periode 1999–2001, beliau menjabat 1999 to 2001, he served as Head of Investment Asset Management Periode dan Masa Jabatan Anggota Komite Audit Period and Term of Office of Audit Committee
sebagai Kepala Divisi Investasi Manajemen Aset di Badan Division at the Indonesian Bank Restructuring Agency (IBRA).
Members
Penyehatan Perbankan Nasional (BPPN).
Masa jabatan dan periode tugas Anggota Komite Audit The tenure and term of office of Audit Committee members
Selanjutnya, selama periode 2001–2011, beliau berkarier di PT Between 2001 and 2011, he continued his career with PT telah diatur dalam Piagam Komite Audit PT Bank of India are stipulated in Audit Committee Charter of PT Bank of
Bank Danamon Indonesia Tbk dengan berbagai jabatan penting, Bank Danamon Indonesia Tbk, assuming several senior roles
Indonesia Tbk tanggal 22 Juli 2022. Ketentuan tersebut India Indonesia Tbk dated July 22, 2022. The provisions state
antara lain Kepala Divisi Manajemen Risiko, Kepala Audit Internal, such as Head of Risk Management Division, Head of Internal
menetapkan bahwa masa tugas anggota Komite Audit that the term of service for Audit Committee members
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
tidak boleh melebihi masa jabatan Dewan Komisaris shall not exceed the term of the Board of Commissioners as 1. Menelaah informasi keuangan yang akan dikeluarkan 1. Reviewing financial information to be released by
sebagaimana tercantum dalam Anggaran Dasar, dengan set forth in the Articles of Association, with the possibility of oleh Bank kepada publik dan/atau pihak otoritas, the Bank to the public and/or regulatory authorities,
kemungkinan pemilihan kembali untuk satu periode reappointment for one additional term only. antara lain laporan keuangan, proyeksi dan laporan including financial statements, projections and other
berikutnya saja. lainnya terkait dengan informasi Keuangan Bank. reports related to the Bank’s financial information.
2. Menelaah ketaatan terhadap peraturan perundang- 2. Reviewing compliance with laws and regulations
Pernyataan Independensi Anggota Komite Audit Statement of Independence of Audit Committee undangan yang berhubungan dengan kegiatan Bank. related to the Bank’s activities.
Members 3. Memberikan pendapat independen dalam hal 3. Providing an independent opinion in the event
terjadinya perbedaan pendapat antara manajemen of a disagreement between management and
Komite Audit telah melaksanakan tugas dan fungsinya The Audit Committee has carried out its duties and functions
dan akuntan atas jasa yang diberikannya. accountants regarding the services provided.
dengan penuh independensi dan objektivitas. Pernyataan with full independence and objectivity. The independence
4. Menelaah perencanaan, pelaksanaan dan mengawasi 4. Reviewing the planning, implementation and
independensi para anggotanya telah secara resmi declarations of its members have been formally stated as
pelaksanaan tindak lanjut oleh Direksi atas temuan monitoring of follow-up actions by the Board of
dinyatakan sebagaimana diatur dalam Piagam Komite stipulated in the Audit Committee Charter of PT Bank of
auditor internal maupun eksternal. Directors on findings from internal and external
Audit PT Bank of India Indonesia Tbk. India Indonesia Tbk.
auditors.
5. Memberikan rekomendasi kepada Dewan Komisaris 5. Providing recommendations to the Board of
Frekuensi Rapat Komite Audit Frequency of Audit Committee Meeting
mengenai penunjukkan Akuntan Publik yang Commissioners regarding the appointment of a
Ketentuan mengenai frekuensi penyelenggaraan rapat The policy and implementation regarding the frequency didasarkan pada independensi, ruang lingkup Public Accountant based on independence, audit
Komite Audit serta tingkat kehadiran anggotanya diatur of Audit Committee meetings and members’ attendance penugasan audit dan imbalan jasa. assignment scope and service fees.
dalam Piagam Komite Audit. Rapat Komite Audit wajib are stipulated in the Audit Committee Charter. Audit 6. Melakukan penelaahan atas pelaksanaan 6. Reviewing the implementation of audits conducted by
diselenggarakan secara berkala minimal 1 (satu) kali Committee meetings are required to be held periodically pemeriksaan oleh auditor internal. internal auditors.
setiap bulan untuk memastikan efektivitas pelaksanaan to ensure the effective execution of its oversight functions. 7. Menelaah dan melaporkan kepada Dewan Komisaris 7. Reviewing and reporting to the Board of Commissioners
fungsi pengawasan. atas pengaduan yang berkaitan dengan proses on complaints related to the Bank’s accounting and
akuntansi dan pelaporan keuangan Bank. financial reporting processes.
Pelaksanaan Rapat Komite Audit Implementation of Audit Committee Meetings 8. Menelaah dan memberikan saran kepada Dewan 8. Reviewing and providing advice to the Board of
Komisaris terkait dengan adanya potensi benturan Commissioners regarding potential conflicts of
Komite Audit sepanjang tahun 2025 telah menggelar Throughout 2025, the Audit Committee has held 13
kepentingan Bank. interest within the Bank.
rapat sebanyak 13 kali dengan tingkat kehadiran sebagai meetings with the following attendance rates:
9. Membantu Dewan Komisaris dalam 9. Assisting the Board of Commissioners
berikut:
melakukan pengawasan aktif terhadap Fungsi in actively supervising the Compliance Function by:
Nama Jabatan Total Rapat Kehadiran Persentase (%) Kepatuhan dengan:
Name Position Total Meeting Attendance Percentage (%) • Mengevaluasi pelaksanaan Fungsi Kepatuhan • Evaluating the implementation of the Bank’s
Lungguk Gultom Ketua 13 13 100 Bank terhadap peraturan internal Bank Compliance Function against internal regulations
Chairman
dan peraturan perundang-undangan yang and applicable laws related to the Bank’s
Handjaja Sulaiman* Anggota 4 4 100 berhubungan dengan kegiatan Bank dan paling activities, at least twice a year.
Member
kurang 2 (dua) kali dalam 1 (tahun).
Maya Indreswari Anggota 13 4 100 • Memberikan saran-saran dalam rangka • Providing recommendations to improve the
Member
meningkatkan kualitas pelaksanaan Fungsi quality of the Bank’s Compliance Function.
Siti Yanti Enriana Gultom** Anggota 9 9 100
Kepatuhan Bank.
Member
10. Membantu Dewan Komisaris dalam melakukan 10. Assisting the Board of Commissioners in actively
* Terdapat perubahan anggota Komite Audit sejak bulan Mei 2025, yang mana Bpk. Handadjaja Sulaiman digantikan oleh Ibu Siti Yanti E. Gultom
* There has been a change in the Audit Committee membership since May 2025, with Mr. Handadjaja Sulaiman being replaced by Mrs. Siti Yanti E. Gultom
pengawasan aktif terhadap penerapan strategi Anti- supervising the implementation of the anti-fraud
** Efektif menjabat sejak 21 Mei 2025
** Effectively serving since May 21, 2025 Fraud dengan menelaah atas Laporan Penerapan strategy by reviewing the Anti-Fraud Strategy
Strategi Anti-Fraud yang disampaikan oleh unit Implementation Report submitted by the Anti-Fraud
Pendidikan atau Pelatihan Komite Audit Audit Committee Education or Training Anti-Fraud Management. Management unit.
11. Memberikan rekomendasi kepada Dewan Komisaris 11. Providing recommendations to the Board of
Anggota Komite Audit telah mengikuti berbagai program Members of the Audit Committee have participated in
mengenai pengangkatan, pemberhentian, serta Commissioners regarding the appointment, dismissal
pendidikan, pelatihan, dan seminar yang relevan dengan various education, training, and seminar programs relevant
penilaian kinerja Kepala SKAI. and performance evaluation of the Head of Internal
tugas dan tanggung jawab mereka pada tahun 2025. to their duties and responsibilities in 2025. Information
Audit Unit (SKAI).
Informasi terkait pelatihan yang diikuti oleh Ketua Komite regarding training attended by the Chairman of the Audit
12. Menjaga kerahasiaan dokumen, data dan informasi 12. Maintaining the confidentiality of the Bank’s
Audit dapat dilihat pada pelatihan Dewan Komisaris. Committee can be found in the Board of Commissioners
Bank. documents, data and information.
Sementara beberapa pelatihan yang diikuti oleh Anggota training section. Meanwhile, some of the training attended
Komite Audit di tahun 2025 antara lain adalah Refreshment by members of the Audit Committee in 2025 included
Program Kerja Komite dan Realisasi Program Committee Work Program and Realization of
Manajemen Risiko dan Sertifikasi Manajemen Risiko. Risk Management Refreshment and Risk Management
Kerja Komite Audit Audit Committee Work Program
Certification.
Kegiatan yang dilaksanakan oleh Komite Audit The Audit Committee’s activities throughout the
Piagam Komite Audit Audit Committee Charter selama tahun buku 2025 telah mengacu pada 2025 financial year were carried out in accordance
ketentuan dan pedoman kerja sebagaimana with the provisions and working guidelines set out in the
Piagam Komite Audit memuat pelaksanaan tugas dan The Audit Committee Charter contains the implementation
diatur dalam Piagam Komite Audit. Dalam Audit Committee Charter. In performing its duties, the
tanggung jawab Komite Audit sebagai berikut: of the duties and responsibilities of the Audit Committee as
pelaksanaannya, Komite Audit menjalankan Audit Committee implemented its work agenda within
follows:
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
agenda kerja sesuai ruang lingkup tugas dan tanggung the defined scope of roles and responsibilities, including Profil Komite Pemantau Risiko Risk Monitoring Committee Profile
jawab yang ditetapkan, termasuk melakukan pembahasan deliberations on the following matters:
Profil anggota Komite Pemantau Risiko telah disajikan The Risk Monitoring Committee profile has been disclosed
atas hal-hal sebagai berikut:
pada profil anggota Komite Audit dalam laporan ini. in the Audit Committee profile in this report.
1. Penunjukan Akuntan Publik dan/atau Kantor Akuntan 1. Appointment of Public Accountants and/or Public
Publik; Accounting Firms;
Periode dan Masa Jabatan Anggota Komite Period and Tenure of the Risk Monitoring
2. Hasil evaluasi Komite Audit terhadap pelaksanaan 2. Results of the Audit Committee’s evaluation of the
Pemantau Risiko Committee Members
Audit atas Informasi keuangan tahunan; implementation of the Audit of Annual Financial
Information; Masa jabatan dan periode tugas anggota Komite The tenure and term of office for Risk Oversight Committee
3. Laporan aktivitas SKAI dan tindak lanjut rapat Komite 3. Report on SKAI activities and follow-up to the Audit Pemantau Risiko diatur dalam Surat Keputusan No. 096/ members are stipulated in Decree No. 096/KP-HC/
Audit atas aktivitas SKAI; Committee meeting on SKAI activities; KP-HC/SK/DAK/V/2025 tanggal 21 Mei 2025 tentang SK/DAK/V/2025 dated May 21, 2025 concerning Risk
4. Temuan dalam Laporan Hasil Pemeriksaan (LHP) 4. Findings in the Financial Services Authority’s Audit Komite Pemantau Risiko PT Bank of India Indonesia Tbk. Monitoring Committee of PT Bank of India Indonesia Tbk.
Otoritas Jasa Keuangan; Report (LHP);
5. Area of Concern dari anggota Komite Audit; 5. Areas of Concern from members of the Audit Piagam Komite Pemantau Risiko Risk Monitoring Committee Charter
Committee;
Piagam Komite Pemantau Risiko diatur dalam Piagam The Risk Oversight Committee Charter is stipulated in
6. Perkembangan kondisi Bank per posisi 31 Desember 6. Development of the Bank’s condition as of December
Komite Pemantau Risiko PT Bank of India Indonesia Tbk Risk Monitoring Committee Charter of PT Bank of India
2025; 31, 2025;
tanggal 22 Juli 2022. Indonesia Tbk dated July 22, 2022.
7. Audit Issue dan Rekomendasi Penggunaan Jasa 7. Audit Issues and Recommendations for the Use of
Akuntan Publik dan Kantor Akuntan Publik. Public Accountants and Public Accounting Firms.
Pernyataan Independensi Komite Pemantau Statement of Independence of the Risk
Risiko Monitoring Committee
KOMITE PEMANTAU RISIKO RISK MONITORING COMMITTEE
Ketua dan anggota Komite Pemantau Risiko telah The Chairman and members of the Risk Oversight
Komite Pemantau Risiko dibentuk oleh Dewan Komisaris The Risk Monitoring Committee was established by the menyusun serta menandatangani Surat Pernyataan Committee have prepared and signed Independence
dengan tanggung jawab utama memberikan rekomendasi Board of Commissioners with primary responsibilities to Independensi. Sebagai bagian dari proses penilaian Declarations. As part of the fit and proper assessment
terkait isu manajemen risiko, mengevaluasi efektivitas provide recommendations on risk management issues, kepatutan dan kelayakan, pernyataan tersebut telah process, these declarations have received official approval
sistem manajemen risiko dan pengawasan internal, serta evaluate the effectiveness of risk management systems memperoleh persetujuan resmi dari Otoritas Jasa from the Financial Services Authority.
menyediakan informasi strategis untuk pengelolaan risiko and internal controls, and deliver strategic information for Keuangan.
proaktif. Struktur keanggotaan Komite terakhir diatur proactive risk mitigation. The latest membership structure
dalam Surat Keputusan Direksi No. 096/KP-HC/SK/ is governed by Board of Directors Decree No. 096/KP- Tugas dan Tanggung Jawab Komite Pemantau Duties and Responsibilities of the
DAK/V/2025 tanggal 21 Mei 2025, sedangkan tugas dan HC/SK/DAK/V/2025 dated May 21, 2025, while duties Risiko Risk Monitoring Committee
fungsinya diatur dalam Piagam Komite Pemantau Risiko and functions are outlined in Risk Monitoring Committee
Komite Pemantau Risiko memiliki tugas dan tanggung The Risk Monitoring Committee has the following duties
tanggal 22 Juli 2022. Charter dated July 22, 2022.
jawab sebagai berikut: and responsibilities:
1. Mengevaluasi tentang kesesuaian antara kebijakan 1. Evaluate the suitability of Risk Management policy
Keanggotaan Komite Pemantau Risiko terdiri dari tiga The Risk Monitoring Committee comprises three members,
manajemen risiko dengan pelaksanaan kebijakan with the implementation of Bank policy;
orang, disusun sesuai ketentuan regulasi yang mencakup composed in compliance with regulatory requirements,
Bank;
minimal satu Komisaris Independen, satu Pihak Independen including at least one Independent Commissioner, one
2. Melakukan pemantauan dan mengevaluasi 2. Perform monitoring and evaluation of the
berpengalaman di bidang keuangan atau akuntansi, serta independent expert in finance or accounting, and one
pemantauan dan evaluasi pelaksanaan tugas Komite performance of the Risk Management
satu Pihak Independen yang memiliki keahlian di bidang independent expert in risk management.
Manajemen Risiko dan Satuan Kerja Manajemen Committee and the risk management
manajemen risiko.
Risiko; working unit;
3. Memberikan rekomendasi kepada Dewan Komisaris. 3. Provide recommendations to the Board of
Susunan Komite Pemantau Risiko Risk Monitoring Committee Composition
Commissioners.
Susunan Komite Pemantau Risiko pada tahun 2025 sebagai The composition of the Risk Monitoring Committee in 2025
berikut: is as follows : Pendidikan atau Pelatihan Komite Pemantau Risk Monitoring Committee Education or Training
Risiko
Ketua | Chairman
Pada tahun 2025, Komite Pemantau Risiko belum In 2025, the Risk Monitoring Committee has not yet
LUNGGUK GULTOM mengikuti pelatihan mengingat masih fokus terhadap participated in training as it is still focused on carrying out
pelaksanaan tugas dan tanggung jawab berkaitan dengan its duties and responsibilities related to risk monitoring.
pemantauan risiko.
Frekuensi Rapat Komite Pemantau Risiko Frequency of Risk Monitoring Committee Meetings
Anggota | Member Anggota | Member
Ketentuan terkait rapat Komite Pemantau Risiko telah The provisions governing the meetings of the Risk
MAYA INDRESWARI SITI YANTI ENRIANA GULTOM* diatur dalam Piagam Komite Pemantau Risiko PT Bank Monitoring Committee are stipulated in the Risk Monitoring
of India Indonesia Tbk tanggal 22 Juli 2022. Committee Charter of PT Bank of India Indonesia Tbk
dated July 22, 2022.
* Ibu Siti Yanti Enriana Gultom mulai efektif sejak 21 Mei 2025 yang sebelumnya menggantikan Bapak Teddy Reiner Sondakh yang telah meninggal dunia pada bulan
Desember 2024
* Mrs. Siti Yanti Enriana Gultom took office on May 21, 2025, replacing Mr. Teddy Reiner Sondakh, who passed away in December 2024.
138 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 139
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
Pelaksanaan Rapat Komite Pemantau Risiko Implementation of Risk Monitoring Committee KOMITE REMUNERASI DAN NOMINASI REMUNERATION AND NOMINATION COMMITTEE
Meetings
Komite Remunerasi dan Nominasi dibentuk oleh The Remuneration and Nomination Committee was
Komite Pemantau Risiko telah melaksanakan rapat The Risk Monitoring Committee held 12 meetings
Dewan Komisaris untuk memberikan rekomendasi dan established by the Board of Commissioners to provide
sebanyak 12 kali sepanjang tahun 2025, dengan tingkat throughout 2025, with the following attendance rates:
pertimbangan terkait kebijakan remunerasi serta proses recommendations and considerations on remuneration
kehadiran sebagai berikut:
nominasi di Bank. Komite ini diketuai oleh Komisaris policies and nomination processes within the Bank.
Independen dengan keanggotaan yang mencakup Chaired by an Independent Commissioner, its membership
Nama Jabatan Total Rapat Kehadiran Persentase (%)
Name Position Total Meeting Attendance Percentage (%)
Komisaris Non-Independen dan Pejabat Eksekutif Divisi includes a Non-Independent Commissioner and the
Human Capital. Struktur dan pedoman kerja terkini diatur Executive Officer of the Human Capital Division. The
Lungguk Gultom Ketua 12 12 100 dalam Surat Keputusan Direksi No. 088/KP-HCS/INT/SK/ current structure and work guidelines are governed by
Chairman
HSD/IX/2024 tanggal 27 September 2024. Board of Directors Decree No. 088/KP-HCS/INT/SK/HSD/
IX/2024 dated September 27, 2024.
Maya Indreswari Anggota 12 12 100
Member
Struktur Keanggotaan Komite Remunerasi dan Remuneration and Nomination Committee
Siti Yanti Enriana Gultom* Anggota* 8 8 100 Nominasi Membership Structure
Member
Susunan Komite Remunerasi dan Nominasi pada tahun The composition of the Remuneration and Nomination
* Ibu Siti Yanti Enriana Gultom mulai efektif sejak 21 Mei 2025 yang sebelumnya menggantikan Bapak Teddy Reiner Sondakh yang telah meninggal dunia pada bulan 2025 sebagai berikut: Committee in 2025 is as follows:
Desember 2024
* Mrs. Siti Yanti Enriana Gultom took office on May 21, 2025, replacing Mr. Teddy Reiner Sondakh, who passed away in December 2024.
Ketua | Chairman
Program Kerja dan Realisasi Program Kerja Komite Frequency of Risk Monitoring Committee
Pemantau Risiko Meetings HANDADJAJA SULAIMAN
Pada tahun 2025, Kegiatan program kerja Komite In 2025, the Risk Monitoring Committee’s work programme
Pemantau Risiko telah dilaksanakan, antara lain activities were implemented, including discussions on:
membahas:
1. Sosialisasi POJK No.15 tahun 2024 perihal ”Integritas 1. Socialization of POJK No. 15 of 2024 regarding Anggota | Member Anggota | Member
Pelaporan Keuangan Bank”; “Integrity of Bank Financial Reporting”;
2. Pemaparan Profil Risiko Unit Kerja Divisi 2. Presentation of the Risk Profile of the Treasury Division SUDHIRANJAN PADHI DWI ANITA KURNIASIH
Treasury; Work Unit;
3. Pemaparan Profil Risiko Unit Kerja Credit Review; 3. Presentation of the Risk Profile of the Credit Review
Work Unit; Profil Komite Remunerasi dan Nominasi Remuneration and Nomination Committee Profile
4. Pemaparan Profil Risiko Unit Kerja Remedial; 4. Presentation of the Risk Profile of the Remedial Work
HANDADJAJA SULAIMAN HANDADJAJA SULAIMAN
Unit;
Ketua Komite Remunerasi dan Nominasi Chairman of the Remuneration and Nomination
5. Pemaparan Profil Risiko Unit Kerja Divisi Corporate 5. Presentation of the Risk Profile of the Corporate Committee
Planning; Planning Division Work Unit;
Warga Negara Indonesia berusia 67 tahun, menjabat sebagai Indonesian citizen aged 67, serving as Independent Commissioner
6. Pemaparan Profil Risiko Unit Kerja Legal; 6. Presentation of the Risk Profile of the Legal Work Unit;
Komisaris Independen PT Bank of India Indonesia Tbk sejak 2013. of PT Bank of India Indonesia Tbk since 2013. Holds an Engineering
7. Pemaparan Profil Risiko Bank Triwulan II tahun 2025 7. Presentation of the Bank’s Risk Profile for the Second Beliau meraih gelar Insinyur dari Universitas Katolik Parahyangan degree from Parahyangan Catholic University (1982) and
dan Tingkat Kesehatan Bank (TKB) semester I tahun Quarter of 2025 and the Risk Based Bank Rating (1982) dan Master of Business Administration dari California MBA from California State University, Long Beach (1987).
2025; (RBBR) for the First Semester of 2025; State University, Long Beach (1987). Karier profesionalnya Professional career began as Construction Manager at Mulia
8. Pemaparan Profil Risiko Unit Kerja Appraisal; 8. Presentation of the Appraisal Work Unit Risk Profile; dimulai sebagai Construction Manager di Mulia Group (1983), Group (1983), followed by Business Development (1988), Director
dilanjutkan dengan Business Development (1988), Direktur at PT Procon Indah (1990–2007), and Executive Director—
9. Pemaparan Profil Risiko Unit Kerja Credit 9. Presentation of the Credit Administration Work Unit
PT Procon Indah (1990–2007), serta Executive Director dan currently Vice Chairman—at PT Cushman & Wakefield Indonesia
Administration; Risk Profile;
saat ini Vice Chairman PT Cushman & Wakefield Indonesia since 2007.
10. Pemaparan Profil Risiko Unit Kerja General Affairs; 10. Presentation of the General Affairs Work Unit Risk sejak 2007.
Profile;
11. Pemaparan Profil Risiko Bank Triwulan III tahun 2025; 11. Presentation of the Bank Risk Profile for the Third Pada 2018–awal 2019, beliau menjadi anggota Kelompok Kerja From 2018 to early 2019, served as member of the Property Industry
Industri Properti Komite Ekonomi dan Industri (KEIN) Kemenko Working Group under the Economic and Industry Committee
Quarter of 2025;
Perekonomian Republik Indonesia. Selain anggota Komite Audit, (KEIN) of Indonesia’s Coordinating Ministry for Economic Affairs. In
12. Pemaparan Profil Risiko Unit Kerja Cyber Security dan 12. Presentation of the Cyber Security Work Unit and Data
beliau juga menjabat Ketua Komite Remunerasi dan Nominasi addition to Audit Committee membership, chairs the Remuneration
Unit Kerja Data Protection. Protection Work Unit Risk Profiles. berdasarkan Surat Keputusan Direksi No. 088/KP-HCS/INT/SK/ and Nomination Committee per Board of Directors Decree No.
HSD/IX/2024 tanggal 27 September 2024. 088/KP-HCS/INT/SK/HSD/IX/2024 dated September 27, 2024.
SUDHIRANJAN PADHI SUDHIRANJAN PADHI
Anggota Komite Remunerasi dan Nominasi Member of the Remuneration and Nomination
Committee
Warga Negara India berusia 59 tahun, meraih gelar Master of Indian citizen aged 59, holding a Master of Arts in Mathematics
Arts di bidang Matematika dari Universitas Utkal (1988), sertifikat from Utkal University (1988), Associate of Indian Institute of Bankers
140 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 141
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
Associate of Indian Institute of Bankers (CAIIB), dan Advanced (CAIIB) certification, and Advanced Diploma in Computers. Dewan Komisaris untuk disampaikan kepada Board of Directors, to the Board of Commissioners to
Diploma in Computers. Beliau menjabat sebagai Komisaris Utama Appointed as President Commissioner of PT Bank of India Indonesia Rapat Umum Pemegang Saham. be submitted to the General Meeting of Shareholders.
PT Bank of India Indonesia Tbk sejak ditunjuk melalui Rapat Umum Tbk through the Extraordinary General Meeting of Shareholders on
3. Memberikan rekomendasi mengenai pihak 3. Members of the Risk Monitoring Committee, who have
Pemegang Saham Luar Biasa pada 7 Januari 2021, serta telah lulus January 7, 2021, and has passed the Fit and Proper Test per OJK
Independen yang akan menjadi: expertise in finance and one in Risk Management.
Uji Kemampuan dan Kepatutan berdasarkan Keputusan Deputi Deputy Commissioner’s Decree No. KEP34/PB.01/2021 dated May
Komisioner OJK No. KEP34/PB.01/2021 tanggal 5 Mei 2021. Karier 5, 2021. Banking career began as Direct Recruit Officer at Bank • Anggota Komite Audit yang memiliki keahlian • Audit Committee members who possess expertise
perbankannya dimulai sebagai Direct Recruit Officer di Bank of of India since 1990, with 30 years of experience across functional di bidang keuangan atau akuntansi dan in finance or accounting and those who have
India sejak 1990, dengan pengalaman 30 tahun di berbagai bidang areas including general banking, foreign exchange, information yang memiliki keahlian di bidang hukum atau expertise in law or Banking;
fungsional termasuk perbankan umum, valuta asing, teknologi technology, and international banking. Currently serves as General
Perbankan;
informasi, dan perbankan internasional. Saat ini, beliau menjabat Manager overseeing the Information Technology Department.
• Anggota Komite Pemantau Risiko yang memiliki • Risk Monitoring Committee members who possess
sebagai General Manager yang mengawasi Departemen
Teknologi Informasi. keahlian di bidang manajemen risiko dan bidang expertise in risk management and finance.
keuangan.
4. Dalam melaksanakan wewenang, Komite Remunerasi 4. In carrying out its authority, the Remuneration
DWI ANITA KURNIASIH DWI ANITA KURNIASIH dan Nominasi bekerja sama dengan Divisi/Unit Kerja/ and Nomination Committee collaborates with the
Anggota Komite Remunerasi dan Nominasi Member of the Remuneration and Nomination
Satuan Kerja yang menangani Sumber Daya Manusia. Division/Work Unit tasked with Human Resources.
Committee
5. Mengevaluasi kebijakan atau keputusan yang telah 5. Evaluate policies or decisions that have
Dwi Anita Kurniasih, Warga Negara Indonesia berusia 44 tahun, Dwi Anita Kurniasih, an Indonesian citizen aged 44, holds a diambil oleh Direksi terkait dengan penerapan been taken by the Board of Directors related
memperoleh gelar Sarjana Ekonomi Akuntansi dari Universitas Bachelor’s degree in Accounting from Trisakti University (2004). Her
Remunerasi dan Nominasi. to the implementation of Remuneration
Trisakti (2004). Karier profesionalnya dimulai sebagai Accounting professional career began as Accounting Staff at PT Caraka Tirta
and Nomination.
Staff di PT Caraka Tirta Perkasa (2004–2005), dilanjutkan sebagai Perkasa (2004–2005), followed by HR Business Partner roles at PT
HR Business Partner di PT Bank CIMB Niaga Tbk (2005–2010), dan Bank CIMB Niaga Tbk (2005–2010) and PT Bank UOB Indonesia 6. Menjaga kerahasiaan dokumen, data dan informasi 6. Maintain the confidentiality of Bank documents, data
PT Bank UOB Indonesia (2010–2018) dengan jabatan terakhir (2010–2018), culminating as Head of HR Business Partner for Bank. and information.
Kepala HR Business Partner untuk Wholesale & Global Market. Wholesale & Global Market. Since October 2024, she has served as
Sejak Oktober 2024, beliau menjabat sebagai Kepala Divisi Human Head of Human Capital Division at PT Bank of India Indonesia Tbk. Remunerasi Remuneration
Capital PT Bank of India Indonesia Tbk. Pengangkatan beliau Her appointment to the Remuneration and Nomination Committee
1. Kebijakan Remunerasi bagi Dewan Komisaris dan 1. Remuneration Policy for the Board of Commissioners
sebagai Anggota Komite Remunerasi dan Nominasi didasarkan is based on Board of Directors Decree No. 088/KP-HCS/INT/SK/
Direksi yang disampaikan kepada Rapat Umum and Board of Directors to be submitted to the General
pada Surat Keputusan Direksi No. 088/KP-HCS/INT/SK/HSD/ HSD/IX/2024 dated September 27, 2024.
IX/2024 tanggal 27 September 2024. Pemegang Saham (RUPS); Meeting of Shareholders (GMS);
2. Kebijakan Remunerasi bagi Pejabat Eksekutif dan 2. Remuneration Policy for Executive Officers and
Periode dan Masa Jabatan Komite Remunerasi Period and Term of Office of Remuneration and Karyawan secara keseluruhan untuk disampaikan Employees as a whole to be submitted to the Board of
dan Nominasi Nomination Committee kepada Direksi; Directors;
3. Dalam memberikan rekomendasi yang terkait dengan 3. In providing recommendations related to this
Masa jabatan Komite Remunerasi dan Nominasi diatur The tenure of the Remuneration and Nomination
Remunerasi ini juga harus memperhatikan faktor- Remuneration, the following factors must also be
dalam Surat Keputusan Direksi No. 088/KP-HCS/INT/ Committee is governed by Board of Directors Decree No.
faktor sebagai berikut: considered:
SK/HSD/IX/2024 tanggal 27 September 2024 tentang 088/KP-HCS/INT/SK/HSD/IX/2024 dated September
• Kinerja keuangan Bank dan kecukupan • Bank’s financial performance and adequacy of
Komite Remunerasi dan Nominasi. Pengangkatan dan 27, 2024, concerning the Remuneration and Nomination
pemenuhan cadangan; reserves;
pemberhentian anggota dilakukan oleh Dewan Komisaris Committee. Appointments and dismissals of members are
• Prestasi kerja individu; • Individual work performance;
melalui Surat Keputusan Direksi berdasarkan keputusan executed by the Board of Commissioners through Board
• Kinerja sesuai peer group; dan • Performance in line with peer group; and
rapat Dewan Komisaris dan dilaporkan pada Rapat Umum of Directors Decrees based on Board of Commissioners
• Pertimbangan sasaran dan strategi jangka • Considerations of the Bank’s short-term targets
Pemegang Saham (RUPS). meeting decisions and reported at the General Meeting of
pendek Bank. and strategies
Shareholders (GMS).
Piagam Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Tugas dan Tanggung Jawab Komite Remunerasi Duties and Responsibilities of the Remuneration
Charter
dan Nominasi and Nomination Committee
Dalam pelaksanaan tugas dan tanggung jawabnya, In carrying out its duties and responsibilities, the Committee
Komite Remunerasi dan Nominasi memiliki tugas dan The Remuneration and Nomination Committee
Komite secara konsisten berpedoman pada Surat consistently refers to the prevailing Decree Letter of
tanggung jawab dalam mendukung Dewan Komisaris has the duty and responsibility to support the Board of
Keputusan Direksi tentang Komite Remunerasi dan the Board of Directors concerning Remuneration and
melalui rekomendasi dan evaluasi terkait kebijakan Commissioners through recommendations and evaluations
Nominasi yang berlaku. Pedoman tersebut ditetapkan Nomination Committee. The Charter is stipulated under
remunerasi serta proses nominasi, di antaranya: related to remuneration policies and the nomination
melalui ketentuan No. 088/KPHCS/INT/SK/HSD/IX/2024 No. 088/KPHCS/INT/SK/HSD/IX/2024 dated September
process, including:
tanggal 27 September 2024. 27, 2024.
Nominasi Nomination
Pernyataan Independensi Komite Remunerasi dan Remuneration and Nomination Independence
1. Menyusun kebijakan sistem dan prosedur pemilihan 1. Prepare a policy system and procedures for the
Nominasi Statement
dan/ atau penggantian anggota Dewan Komisaris selection and/or replacement of members of the
dan Direksi untuk disampaikan kepada Rapat Umum Board of Commissioners and Board of Directors to Ketua Komite Remunerasi dan Nominasi telah The Chairman of the Remuneration and Nomination
Pemegang Saham (RUPS). be submitted to the General Meeting of Shareholders menyusun serta menandatangani Surat Pernyataan Committee has prepared and signed an Independence
(GMS). Independensi. Sebagai bagian dari proses penilaian Declaration. As part of the fit and proper assessment
2. Memberikan rekomendasi mengenai calon anggota 2. Provide recommendations regarding candidates kepatutan dan kelayakan, pernyataan tersebut telah process, this declaration has received formal approval
Dewan Komisaris dan/atau Direksi, kepada for members of the Board of Commissioners and/or memperoleh persetujuan resmi dari Otoritas Jasa from the Financial Services Authority (OJK).
Keuangan (OJK).
142 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 143
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
Tata Kelola Remunerasi Remuneration Governance seluruh kantor cabang di seluruh Indonesia. branch offices throughout Indonesia.
Bank secara berkelanjutan menyempurnakan kebijakan The Bank continuously refines its employee remuneration
Kaitan Risiko Utama dan Pemberian Remunerasi Relation of Main Risk and Remuneration Provision
remunerasi karyawan untuk menjamin program framework to ensure a compensation program that
kompensasi yang memotivasi, kompetitif, selaras dengan is motivating, competitive, aligned with shareholder Komite Remunerasi telah menetapkan risiko utama The Remuneration Committee has identified key risks as
kepentingan pemegang saham, serta mencerminkan interests, and reflective of best governance practices sebagai dasar penerapan kebijakan remunerasi. Dari the foundation for remuneration implementation. From
praktik terbaik tata kelola dan prinsip manajemen risiko and prudent risk management principles. To ensure delapan indikator profil risiko Bank, Risiko Kredit dan Risiko eight risk profile indicators faced by the Bank, Credit
yang prudent. Untuk memastikan bahwa kebijakan that the remuneration policy implemented reflects best Operasional dijadikan parameter utama pengukuran Risk and Operational Risk serve as primary performance
remunerasi yang diterapkan telah mencerminkan praktek practices and is in line with regulatory requirements, kinerja mengingat ketergantungan utama pada metrics, given the Bank’s core reliance on lending activities
terbaik dan sejalan dengan ketentuan dari regulator, the Bank has developed Remuneration Governance penyaluran kredit serta dominasi risiko tersebut dalam and their prominence in the current risk profile. Non-
Bank telah menyusun pedoman Tata Kelola Pemberian Guidelines, which were established through Board profil risiko saat ini. Tingkat Non-Performing Loans (NPL) Performing Loan (NPL) ratios and regulatory penalties
Remunerasi yang ditetapkan melalui Surat Keputusan of Directors Decree No. 026/KP-HC/SK/DAK/I/2025 dan sanksi regulator dimasukkan sebagai Key Performance are incorporated as Key Performance Indicators (KPIs)
Keputusan Direksi Nomor 026/KP-HC/SK/DAK/I/2025 dated January 2, 2025, concerning Remuneration Indicator (KPI) kinerja Bank dan karyawan, yang secara for both institutional and individual performance, directly
tanggal 2 Januari 2025 tentang Pedoman Tata Kelola Governance Guidelines. langsung memengaruhi besaran remunerasi variabel influencing variable remuneration levels based on
Pemberian Remunerasi. berdasarkan skala pencapaian kinerja. achievement scales.
Proses Penyusunan Kebijakan Remunerasi Remuneration Policy Formulation Process Kaitan Pengukuran Kinerja dengan Pemberian Relation of Work Measurement with Remuneration
Remunerasi Provision
Bank berkomitmen penuh dalam menyusun program The Bank is fully committed to developing a responsible
kompensasi yang bertanggung jawab dan efektif. and effective compensation program. The Remuneration Penetapan remunerasi didasarkan pada Remuneration determination is based on Bank
Komite Remunerasi dan Nominasi beserta Bank secara and Nomination Committee, together with the Bank, pencapaian kinerja Bank yang mengukur hasil keuangan, performance indicators encompassing financial results,
berkelanjutan mengevaluasi program kompensasi untuk continuously evaluates the compensation program to tingkat kesehatan, serta profil risiko utama, terutama health metrics, and key risk profile, particularly Non-
menyeimbangkan tujuan strategis utama sebagai berikut: balance the following primary objectives: rasio Non-Performing Loans (NPL) terhadap Rencana Performing Loans (NPL) ratios against the Bank Business
• Dapat memotivasi pencapaian sasaran kinerja yang • Motivating the achievement of predetermined Bisnis Bank. Pengukuran kinerja individu menerapkan Plan. Individual performance measurement employs the
telah ditetapkan; performance targets; pendekatan Balanced Scorecard untuk menyelaraskan Balanced Scorecard approach to align corporate strategy
• Selaras dengan kepentingan pemegang saham; • Aligning with the interests of Shareholders; strategi perusahaan dengan tugas dan tanggung jawab with individual duties and responsibilities, while quantifying
• Menggunakan Prinsip Tata Kelola yang baik; • Using Good Governance Principles; masing-masing, sekaligus mengkuantifikasi capaian Key Key Performance Indicator (KPI) achievements. Through KPI
• Mendorong terciptanya manajemen risiko yang baik; • Encouraging the creation of good risk management; Performance Indicator (KPI). Melalui skala pencapaian KPI, achievement scales, the Bank sets variable remuneration
• Mendorong stabilitas keuangan Bank; • Encouraging the Bank’s financial stability; and Bank menetapkan remunerasi variabel bagi Direksi dan for Directors and employees on a proportional basis:
dan karyawan dengan prinsip proporsionalitas: semakin tinggi higher KPI attainment yields greater remuneration.
• Kepatuhan terhadap regulasi yang ada. • Compliance with existing regulations. pencapaian KPI, semakin besar remunerasi yang diterima. The Bank has designated Material Risk Takers (MRT) as
Bank telah mengidentifikasi pejabat Material Risk Taker follows:
Komite Remunerasi dan Nominasi telah melakukan evaluasi The Remuneration and Nomination Committee has (MRT) sebagai berikut:
menyeluruh terhadap berbagai kebijakan remunerasi yang conducted a comprehensive review of several remuneration 1. Seluruh Direksi; 1. All Directors;
diterapkan Bank pada tahun 2025, meliputi antara lain: policies implemented by the Bank in 2025, including among 2. Pejabat Eksekutif yang membawahi fungsi kredit, 2. Executive Officers who oversee the credit, Treasury
others: Treasury dan Pemimpin Cabang/Pemimpin Cabang and Branch Manager/Assistant Branch Manager
1. Evaluasi remunerasi Dewan Komisaris dan Direksi 1. Evaluation of remuneration for the Board of Pembantu functions.
serta karyawan Commissioners, Board of Directors, and employees
2. Perubahan Kebijakan Honorarium Anggota Komite 2. Changes to the Honorarium Policy for Committee Penyesuaian Remunerasi Dikaitkan dengan Adjustment of Remuneration Associated with
hanya untuk non Komisaris dan non karyawan Members only for non-Commissioners and non- Kinerja dan Risiko dan Kebijakan Penangguhan Performance and Risk and the Suspension Policy
employees Sebagai Remunerasi yang Bersifat Variabel of variable Remuneration (Malus)
3. Penetapan Gaji bagi karyawan TKA 3. Determination of salaries for foreign employees (Malus)
4. Perubahan Skala Gaji 2025 4. Changes to the 2025 Salary Scale
Untuk menjamin keterkaitan remunerasi variabel To ensure variable remuneration is appropriately linked to
5. Evaluasi salary increment dengan memperhatikan 5. Evaluation of salary increments taking into account
dengan pengelolaan risiko, Bank menerapkan kebijakan risk management, the Bank has implemented a deferral
tingkat inflasi dan market inflation and market rates
penangguhan sebagian remunerasi variabel sebagai policy for a portion of variable remuneration as follows:
6. Memastikan pelaksanan (Upah Minumum Propinsi), 6. Ensuring implementation of the Provincial Minimum
berikut:
mengikuti arahan yang ditetapkan oleh Pemerintah. Wage, following the guidelines set by the Government.
1. Apabila besar remunerasi variabel pihak yang menjadi 1. If the amount of variable remuneration
MRT selama 1 tahun yang diterima melebihi 50% (lima received by the MRT party for 1 year exceeds 50% (fifty
Remunerasi bagi karyawan Bank ditentukan berdasarkan Employee remuneration at the Bank is determined based
puluh persen) dari remunerasi tetap yang diterima percent) of the fixed remuneration received for 1 year.
pencapaian kinerja individu sesuai dengan tugas pokok on individual performance achievement aligned with their
selama 1 tahun.
dan fungsinya, bukan bergantung pada hasil kinerja primary duties and responsibilities, rather than the Bank’s
2. Dalam hal remunerasi variabel yang diterima oleh 2. In the event that the variable remuneration received
keuangan Bank secara keseluruhan. overall financial performance.
pihak MRT lebih kecil atau sama dengan remunerasi by the MRT party is less than or equal to the fixed
tetap yang diterima dalam 1 (satu) tahun, Bank remuneration received in one (1) year, the Bank may
Cakupan Kebijakan Remunerasi dan Scope of Remuneration Policy and
tetap dapat menerapkan penangguhan remunerasi still apply a deferral of variable remuneration by
Implementasinya Its Implementation
variabel dengan mempertimbangkan kinerja Bank taking into account the performance of the Bank
Kebijakan remunerasi yang ditetapkan Bank berlaku The Bank’s established remuneration policy applies dan/atau Individu, profil risiko, dan prinsip kehati- and/or the Individual, the risk profile, and the principle
secara menyeluruh untuk seluruh unit bisnis, termasuk comprehensively across all business units, including all hatian. of prudence.
144 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 145
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
3. Terhadap remunerasi yang bersifat variabel yang 3. For variable remuneration that is suspended: Jumlah Pegawai yang Terkena Pemutusan The Total Number of Employees Affected by
ditangguhkan: Hubungan Dikarenakan Pensiun dan Total Termination Due to Retirement and The Total
• Dalam bentuk tunai, tidak diberikan tambahan • In cash form, no additional or reduced nominal Nominal Pesangon yang Dibayarkan Severance Payment Made
atau pengurangan nominal uang termasuk yang money is given including that caused by changes
disebabkan adanya perubahan nilai waktu uang in the time value of money; and/or
Jumlah / Total Nominal Pesangon yang Jumlah / Total Karyawan
(time value of money); dan/atau Dibayarkan dalam 1 Tahun Number of Employees
• Dalam bentuk saham atau instrumen yang • In the form of shares or share-based instruments Severance Nominal Amount Paid
in 1 Year
berbasis saham yang diterbitkan Bank, tidak issued by the Bank, no additional or reduced 2025 2024
diberikan tambahan atau pengurangan jumlah number of shares or share-based instruments
saham atau instrumen yang berbasis saham issued by the Bank including that caused by Di atas Rp1 miliar 0 1
Above Rp 1 Billion
yang diterbitkan Bank termasuk yang disebabkan changes in the value of shares or sharebased
adanya perubahan nilai saham atau instrumen instruments issued by the Bank.
Di atas Rp500 juta s/d Rp1 miliar 2 1
yang berbasis saham yang diterbitkan Bank. Above Rp500 million to Rp1 billion
4. Jangka waktu penangguhan atas remunerasi variabel 4. The suspension period for variable remuneration that
yang memenuhi kriteria penangguhan adalah 3 tahun meets the suspension criteria is 3 years from when Rp500 juta ke bawah 13 9
Up to Rp500 million
terhitung sejak pejabat MRT dimaksud menerima the MRT official in question receives the variable
remunerasi variabel. remuneration.
5. Bank menerapkan mekanisme malus, yaitu 5. The Bank implements a malus mechanism, which Jumlah Direksi, Dewan Komisaris dan Pegawai Number of Directors, Commissioners, and
pengurangan atau pembatalan pembayaran is a reduction or cancellation of deferred variable yang menerima Remunerasi yang Bersifat Employees Who Received Variable Remuneration
remunerasi variabel yang ditangguhkan apabila di remuneration payments if, at a later date, there is a Variabel Selama 1 tahun in 1 Year
kemudian hari terdapat penurunan kinerja Bank dan/ decline in the performance of the Bank and/or the
Tidak ada Direksi, Komisaris dan Pegawai yang menerima No Directors, Commissioners or Employees received
atau Individu, peningkatan risiko yang signifikan, atau individual, a significant increase in risk, or a violation
remunerasi yang bersifat variabel sepanjang tahun 2025. variable remuneration throughout 2025.
pelanggaran terhadap ketentuan internal maupun of internal provisions and/or laws and regulations.
peraturan perundang-undangan.
Jumlah Total Remunerasi yang Bersifat Variabel Total Amount of Deferred Variable Remuneration
Kebijakan Bank untuk Dapat Menarik Kembali Back Policies To Be Able To Retract Variable yang Ditangguhkan
Remunerasi Variable yang Telah Diberikan Remuneration (Clawback) Tidak ada remunerasi yang bersifat variabel yang No variable remuneration was deferred throughout 2025.
(Clawback) ditangguhkan sepanjang tahun 2025.
Bank menetapkan kebijakan clawback yang The Bank has established a clawback policy enabling
memungkinkan penarikan kembali remunerasi variabel the recovery of previously paid variable remuneration to Jumlah Total Remunerasi yang Bersifat Variabel Total Deferred Variable Remuneration Paid for 1
yang telah dibayarkan kepada pihak Material Risk Taker Material Risk Takers (MRT) under the following conditions: yang Ditangguhkan yang Dibayarkan Selama 1 Year
(MRT) dalam kondisi sebagai berikut: Tahun
1. Terbukti ditemukan adanya misconduct atau 1. There is evidence of misconduct or deliberate decision Tidak ada remunerasi yang bersifat variabel No deferred variable remuneration was paid
kesengajaan dalam mengambil keputusan yang making that causes: yang ditangguhkan yang dibayarkan sepanjang throughout 2025.
menyebabkan: tahun 2025.
• Terjadi koreksi Laporan Keuangan Tahunan yang • There is a correction to the audited Annual
telah diaudit hingga perusahaan mengalami Financial Report so that the company experiences Jumlah Remunerasi yang Diberikan dalam 1 Tahun
penurunan profitabilitas hingga mencapai a decrease in profitability of more than 25% of Total Remuneration Paid in 1 Year
Dalam jutaan Rupiah | In million Rupiah
di atas 25% dari laporan keuangan sebelum the financial report before the correction; or
koreksian; atau Rincian Jumlah Remunerasi yang
• Peningkatan profil risiko yang signifikan, hingga • A significant increase in the risk profile, up to an Diberikan dalam 1 tahun
mencapai peningkatan sebesar 100% dibanding increase of 100% compared to the previous year’s
Details of the Amount of Remuneration 2025 2024
Given in 1 Year
profil risiko tahun sebelumnya. risk profile.
2. Ditemukan bahwa proses penetapan dan/atau 2. It was found that the process of determining and/or A. Remunerasi yang Bersifat Tetap | Permanent Remuneration
pembayaran remunerasi variabel tidak sesuai paying variable remuneration was not in accordance
1. Tunai 53.447 54.456
dengan ketentuan internal Bank maupun peraturan with the Bank’s internal provisions and applicable
Cash
perundang-undangan yang berlaku. laws and regulations.
2. Saham / instrumen yang berbasis saham yang diterbitkan Bank - -
Stock-based shares/instruments issued by the Bank
B. Remunerasi yang Bersifat Variabel | Permanent Remuneration
1. Tunai - -
Cash
2. Saham / instrumen yang berbasis saham yang diterbitkan Bank - -
Stock-based shares/instruments issued by the Bank
146 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 147
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
Jumlah Anggota Dewan Komisaris dan Direksi yang Menerima Remunerasi dalam 1 Tahun yang
Dikelompokkan dalam Kisaran Tingkat Penghasilan Nama Jabatan Total Rapat Kehadiran Persentase (%)
Name Position Total Meeting Attendance Percentage (%)
Number of Members of The Board of Commissioners and Directors Who Receive Remuneration in 1
Year Grouped in the Range of Income Levels
Handadjaja Sulaiman Ketua 9 9 100
Chairman
2025 2024
Sudhiranjan Padhi Anggota 9 9 100
Jumlah / Total Nominal Pesangon yang Member
Dibayarkan dalam 1 Tahun
Severance Nominal Amount Paid Jumlah Komisaris Jumlah Komisaris
Jumlah Direksi Jumlah Direksi Dwi Anita Kurniasih Anggota 9 9 100
in 1 Year Number of Number of
Number of Directors Number of Directors Member
Commissioners Commissioner
> 2 miliar
- - - -
> 2 billion
Pendidikan atau Pelatihan Pemantau Komite Education or Training of Remuneration and
> 1 miliar s/d 2 miliar
- 5 - 4 Remunerasi dan Nominasi Nomination Committee Monitors
> 1 billion to 2 billion
> 500 juta s/d 1 miliar Pada tahun 2025, Komite Remunerasi dan Nominasi belum In 2025, the Remuneration and Nomination Committee
3 - 3 -
> 500 million to 1 billion
mengikuti pelatihan mengingat masih fokus terhadap has not yet participated in training as it is still focused
< 500 juta
- 1* - - pelaksanaan tugas dan tanggung jawab berkaitan dengan on carrying out its duties and responsibilities related to
Up to 500 million
remunerasi dan nominasi. remuneration and nominations.
* Masa kerja kurang dari 1 tahun I Term of office less than 1 year
Program Kerja Komite dan Realisasi Program Committee Work Program and Realization of the
Informasi Kuantitatif Bagi Pihak yang Masuk dalam Kategori Material Risk Takers (MRT)
Kerja Komite Remunerasi dan Nominasi Selama Remuneration and Nomination Committee Work
Quantitative Information for Parties Included in The Material Risk Takers (MRT) Category
Tahun 2025 Program During 2025
Total Pengurangan Selama Periode Laporan
Komite Remunerasi dan Nominasi telah melaksanakan The Remuneration and Nomination Committee has carried
Total Pengurangan Sisa Yang Masih
Total Deductions During the Reporting Period agenda atau kegiatan pada tahun 2025, di antaranya out the following agenda or activities in 2025:
Selama Periode Laporan Ditangguhkan sebagai berikut:
Total Deductions During Deferred Remains Disebabkan Disebabkan
Penyesuaian Penyesuaian 1. Sertifikasi Mandatori Training Risk Management 1. Mandatory Risk Management Training Certification
the Reporting Period Total (A)+(B)
Eksplisit (A) Implisit (B) Total (A)+(B) 2. Perubahan susunan Dewan Direksi untuk posisi 2. Changes to the composition of the Board of Directors
Due to Explicit Due to Implicit
Adjustment (A) Adjustment (A) Presiden Direktur for the position of President Director
3. Pengangkatan Presiden Direktur 3. Appointment of President Director
Tunai (dalam juta rupiah)
- - - -
Cash (in million Rupiah) 4. Rencana perubahan Susunan Dewan Direksi dan 4. Plans to change the composition of the Board of
Saham/Instrumen yang berbasis saham yang Dewan Komisaris setelah RUPS dan persetujuan Directors and Board of Commissioners after the
diterbitkan Bank (dalam lembar saham dan Penilaian Kemampuan dan Kepatutan disetujui oleh GMS and approval of the Fit and Proper Test by the
nominal juta rupiah yang merupakan konversi
dari lembar saham tersebut) regulator. regulator.
- - - -
Shares/share-based instruments issued by the 5. Perubahan susunan anggota Komite Audit & Komite 5. Changes to the composition of the Audit Committee &
Bank (in shares and a nominal value of million
Rupiah which is a conversion of the related
Pemantau Risiko Risk Monitoring Committee
shares) 6. Penetapan remunerasi Dewan Komisaris, Dewan 6. Determination of remuneration for the Board of
Direksi Commissioners and Board of Directors
* Masa kerja kurang dari 1 tahun I Term of office less than 1 year
7. Pengangkatan anggota Komite Pemantau Risiko dan 7. Appointment of members of the Risk Monitoring
Frekuensi Rapat Komite Remunerasi Frequency of Remuneration and Nomination Komite Audit Committee and Audit Committee
dan Nominasi Committee Meetings 8. Perubahan kebijakan Honorarium Anggota Komite 8. Changes to the Honorarium Policy for Committee
hanya untuk non Komisaris dan non Karyawan. Members only for non-Commissioners and non-
Rapat Komite Remunerasi dan Nominasi diselenggarakan Remuneration and Nomination Committee meetings are
Employees.
secara berkala sesuai ketentuan yang diatur dalam Surat conducted periodically as stipulated in Board of Directors
9. Pengangkatan Kepala Divisi Internal Audit 9. Appointment of Head of Internal Audit Division
Keputusan Direksi No. 088/KP-HCS/INT/SK/HSD/IX/2024 Decree No. 088/KP-HCS/INT/SK/HSD/IX/2024 dated
10. Penggunaan Human Capital Information Sistem 10. Use of Human Capital Information System
tanggal 27 September 2024 tentang Komite Remunerasi September 27, 2024, concerning the Remuneration and
11. Penyusunan Training Need Analysis 11. Preparation of Training Need Analysis
dan Nominasi PT Bank of India Indonesia Tbk. Nomination Committee of PT Bank of India Indonesia Tbk.
12. Perubahan Skala Gaji di PT Bank of India Indonesia Tbk 12. Changes to the Salary Scale at PT Bank of India
Indonesia Tbk
Pelaksanaan Rapat Komite Remunerasi dan Implementation of Remuneration and Nomination
Nominasi Committee Meetings
Rasio Gaji Tertinggi dan Terendah Highest and Lowest Salary Ratio
Komite Remunerasi dan Nominasi telah melaksanakan The Remuneration and Nomination Committee held 9
Gaji merupakan hak karyawan yang diterima dalam Salary represents employees’ entitlement received in
rapat sebanyak 9 kali sepanjang tahun 2025 dengan meetings throughout 2025 with the following attendance
bentuk uang sebagai imbalan atas pekerjaan dan/atau monetary form as remuneration from the Bank for work
tingkat kehadiran sebagai berikut: rates:
jasa yang telah diberikan kepada Bank, sesuai dengan and/or services rendered, in accordance with employment
perjanjian kerja, kesepakatan, atau ketentuan peraturan contracts, agreements, or applicable laws and regulations,
perundang-undangan yang berlaku, termasuk tunjangan including allowances for employees and their families.
bagi karyawan dan keluarganya. Berikut disajikan rasio gaji The following presents the monthly lowest-to-highest
148 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 149
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
KOMITE DI BAWAH DIREKSI
terendah dan tertinggi per bulan untuk karyawan, Direksi, salary ratios for employees, Directors, and Board of
dan anggota Dewan Komisaris dalam skala perbandingan Commissioners members on a comparative scale:
sebagai berikut:
COMMITTEE UNDER THE BOARD OF DIRECTORS
Rasio
Jenis Rasio
Ratio KOMITE MANAJEMEN DANA (ALCO) FUND MANAGEMENT COMMITTEE (ALCO)
Type of Ratio
2025 2024 Komite Manajemen Dana (ALCO) dibentuk The Asset Liability Committee (ALCO) was established
berdasarkan Surat Keputusan Direksi No. 083/KP-TREA/ pursuant to Board of Directors Decree No. 083/KP-TREA/
Rasio Gaji Pegawai Tertinggi dan Terendah 9,79 10,28 INT/SK/AS/XI/2024 tanggal 8 November 2024 tentang INT/SK/AS/XI/2024 dated November 8, 2024, concerning
Highest and Lowest Employee Salary Ratio
Pedoman Kerja Asset Liability Committee (ALCO), dengan the Asset Liability Committee (ALCO) Work Guidelines,
Rasio Gaji Direksi Tertinggi dan Terendah 1,68 1,49
Highest and Lowest Directors Salary Ratio tugas dan tanggung jawab sebagai berikut: with duties and responsibilities as follows:
Rasio Gaji Komisaris Tertinggi dan Terendah 1 1,04 1. Menetapkan dan mengevaluasi strategi yang 1. Establish and evaluate strategies related to market
Highest and Lowest Commissioners Salary Ratio berkaitan dengan risiko pasar, risiko suku bunga dan risk, interest rate risk and exchange rate risk;
Rasio Gaji Direksi dan Pegawai Tertinggi 1,91 1,69 risiko nilai tukar;
Highest Directors Salary to Highest Employee
Salary Ratio 2. Menetapkan dan mengevaluasi kebijakan dan strategi 2. Establish and evaluate pricing policies and strategies
harga (pricing policy) produk-produk dana, pinjaman on products of funds, loans and interoffice accounts;
dan rekening antar kantor (RAK);
Remunerasi dan Fasilitas yang Remuneration and Facilities Received by the 3. Menetapkan dan mengevaluasi kebijakan dan strategi 3. Establish and evaluate policies and strategies in
Diterima Dewan Komisaris dan Direksi Board of Commissioners and Directors dalam penataan portofolio investasi; serta structuring investment portfolios; and
4. Menetapkan dan mengevaluasi kebijakan dan 4. Establish and evaluate policies and strategies
Sebagai suatu perusahaan yang menjunjung tinggi nilai As a company that upholds strong professional values, the
strategi penataan struktur neraca antisipasi arrangement for balance sheet structure in
profesionalisme, maka sebagai wujud penghargaan Bank provides appropriate compensation in recognition of
perubahan suku bunga untuk mencapai net interest anticipation of changes in interest rates to achieve
terhadap tenaga dan waktu yang telah diberikan oleh the time, effort, and dedication contributed by the Board
margin yang optimum. the optimum net interest margin.
Komisaris dan Direksi untuk melaksanakan tugas dan of Commissioners and the Board of Directors in carrying
tanggungjawabnya sesuai dengan yang telah digariskan out their duties and responsibilities as stipulated in the
Dalam rangka mendukung efektifitas pelaksanaan In order to support the effective implementation of the
dalam anggaran dasar. Bank telah memberikan Articles of Association. During 2025, the Bank granted
tugas dan tanggung jawab Direksi dan Dewan Komisaris duties and responsibilities of the Board of Directors and
kompensasi berupa remunerasi dan fasilitas lainnya dalam remuneration and other non-cash facilities amounting to
dalam menerapkan prinsip-prinsip Tata kelola yang baik Board of Commissioners in applying the principles of
bentuk non natura selama tahun 2025 sebesar Rp. 1.835 juta Rp 1,835 million to the Board of Commissioners. Meanwhile,
dan optimal maka Komite Manajemen Dana (ALCO) good and optimal governance, the Fund Management
kepada Dewan Komisaris, serta dalam bentuk non natura the Board of Directors received remuneration and other
telah dilengkapi kembali pengaturannya dalam Surat Committee (ALCO) has been reorganized in accordance
dan natura selama tahun 2025 dengan total sebesar Rp. benefits, both non-cash and in-kind, totaling Rp 7,867
Keputusan Direksi No. 128/KP-HC/INT/SK/DAK/XII/2025 with Board of Directors Decree No. 128/KP-HC/INT/SK/
7.867 juta kepada Direksi. million for the year 2025.
tanggal 23 Desember 2025 tentang Pengkinian Komite PT DAK/XII/2025 dated December 23, 2025 concerning the
Bank of India Indonesia, Tbk yang memuat pengaturan Reorganization of the Committee of PT Bank of India
tentang keputusan sah rapat, kehadiran, hak suara dan Indonesia, Tbk, which contains provisions regarding valid
susunan anggota komite serta jadwal rapat. meeting decisions, attendance, voting rights, committee
membership, and meeting schedules.
Struktur Keanggotaan Komite ALCO ALCO Committee Membership Structure
Ketua | Chairman Direktur Bisnis Business Director
Anggota | Member • Direktur Utama • President Director
• Direktur Keuangan • Finance Director
• Direktur Operasional • Operation Director
• Direktur Kepatuhan • Compliance Director
• Kepala Divisi Corporate Planning • Corporate Planning Division Head
• Kepala Divisi Accounting & Reporting • Accounting & Reporting Division Head
• Kepala Divisi Kepatuhan • Compliance Division Head
• Kepala Divisi Bisnis • Business Division Head
• Kepala Unit Manajemen Risiko • Risk Management Unit Head
Sekretaris | Secretary Kepala Divisi Treasury Treasury Division Head
150 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 151
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
Pelaksanaan Rapat Komite ALCO Implementation of ALCO Committee Meetings KOMITE PENGARAH INFORMATION TECHNOLOGY
Selama tahun 2025, Komite Manajemen Dana (ALCO) During 2025, the Asset and Liability Management
TEKNOLOGI INFORMASI (TI) STEERING COMMITTEE
telah mengadakan 4 (empat) kali rapat pada tanggal Committee (ALCO) held 4 (four) meetings on February 28,
Komite Pengarah TI dibentuk berdasarkan Surat The IT Steering Committee was established based on
28 Februari 2025, 11 Juni 2025, 23 September 2025 dan 2025, June 11, 2025, September 23, 2025, and December
Keputusan No. 119/KP-IT/INT/SK/AK/XI/2025 tanggal Decree No. 119/KP-IT/INT/SK/AK/XI/2025 dated November
17 Desember 2025 dengan pembahasan dan keputusan 17, 2025, with the following important discussions and
25 November 2025 tentang Komite Pengarah Teknologi 25, 2025, concerning the Information Technology Steering
penting berupa: decisions:
Informasi yang mendukung efektifitas pelaksanaan tugas Committee, which supports the effective implementation
• Suku Bunga Deposito IDR dan USD. • IDR and USD deposit interest rates.
dan tanggung jawab terhadap penetapan dan rencana of tasks and responsibilities for the determination and
• Suku Bunga Giro dan Tabungan. • Current account and savings interest rates.
strategis Teknologi Informasi dan kebijakan Bank terkait strategic planning of Information Technology and Bank
• Rekening Antar Kantor (RAK). • Inter-office accounts (RAK).
penggunaan teknologi Informasi. policies related to the use of Information Technology.
• Memelihara Giro Wajib Minimum (GWM). • Maintaining the minimum reserve requirement (GWM).
• Suku Bunga SBDK (Prime Lending Rate). • SBDK interest rate (Prime Lending Rate).
Dalam rangka mendukung efektifitas pelaksanaan tugas In order to support the effective implementation of the
• Investasi di Surat Berharga Pemerintah. • Investments in government securities.
dan tanggung jawab Direksi dan Dewan Komisaris dalam duties and responsibilities of the Board of Directors and
menerapkan prinsip-prinsip Tata kelola yang baik dan Board of Commissioners in applying the principles of good
KOMITE KREDIT CREDIT COMMITTEE
optimal maka telah diatur kembali dalam Surat Keputusan and optimal governance, it has been re-regulated in Board
Direksi No. 128/KP-HC/INT/SK/DAK/XII/2025 tanggal 23 of Directors Decree No. 128/KP-HC/INT/SK/DAK/XII/2025
Komite Kredit dibentuk berdasarkan Surat The Credit Committee was established based on Board of
Desember 2025 tentang Pengkinian Komite PT Bank Of dated December 23, 2025 concerning the Renewal of
Keputusan Direksi No. 033/KP-CRED/INT/SK/RC/IV/2025 Directors Decree No. 033/KP-CRED/INT/SK/RC/IV/2025
India Indonesia, Tbk yang memuat pengaturan tentang the Committee of PT Bank Of India Indonesia, Tbk, which
tanggal 28 April 2025 tentang Pedoman dan Tata Tertib dated 28 April 2025 rthe Guidelines and Work Procedures
keputusan sah rapat, kehadiran, hak suara, susunan contains provisions on valid meeting decisions, attendance,
(Piagam) Komite Kredit yang mengatur tentang struktur (Charter) of the Credit Committee which regulates the
anggota komite, jadwal rapat dan penambahan tugas voting rights, committee membership, meeting schedules,
anggota, keputusan sah rapat, kehadiran, hak suara, tugas structure of members, valid meeting decisions, attendance,
dan tanggung jawab. and additional duties and responsibilities.
dan tanggung jawab memutuskan persetujuan pemberian voting rights, duties, and responsibilities for deciding on
kredit sesuai dengan batas/limit yang telah ditentukan. credit approvals in accordance with predetermined limits.
Struktur Keanggotaan Komite Pengarah Teknologi Information Technology Steering Committee
Informasi (TI) Membership Structure
Dalam rangka mendukung efektifitas pelaksanaan tugas In order to support the effective implementation of the
dan tanggung jawab Direksi dan Dewan Komisaris dalam duties and responsibilities of the Board of Directors and
menerapkan prinsip-prinsip Tata kelola yang baik dan Board of Commissioners in applying the principles of Ketua | Chairman Direktur Operasional Operation Director
optimal maka telah diatur kembali dalam Surat Keputusan good and optimal governance, it has been re-regulated
Anggota | Member • Direktur Utama • President Director
Direksi No. 128/KP-HC/INT/SK/DAK/XII/2025 tanggal 23 in the Board of Directors’ Decree No. 128/KP-HC/INT/SK/
• Direktur Kepatuhan • Compliance Director
Desember 2025 tentang Pengkinian Komite PT Bank Of DAK/XII/2025 dated December 23, 2025 concerning the • Direktur Bisnis • Business Director
India Indonesia, Tbk yang memuat pengaturan tentang Renewal of the Committee of PT Bank Of India Indonesia, • Direktur Keuangan • Finance Director
• Kepala Divisi IT • IT Division Head
keputusan sah rapat, kehadiran, hak suara dan susunan Tbk, which contains provisions on valid meeting decisions,
• Kepala Divisi Kepatuhan • Compliance Division Head
anggota komite serta jadwal rapat. attendance, voting rights, committee membership, and • Kepala Divisi Internal Audit • Internal Audit Division Head
meeting schedules. • Kepala Divisi Accounting & Reporting • Accounting & Reporting Division Head
• Kepala Divisi Operasional • Operation Division Head
• Kepala Divisi Human Capital • Human Capital Division Head
Struktur Keanggotaan Komite Kredit Credit Committee Membership Structure • Kepala Divisi Bisnis • Business Division Head
• Kepala Divisi Treasury • Treasury Division Head
Ketua | Chairman Direktur Utama President Director • Kepala Divisi Corporate Planning • Corporate Planning Division Head
• Kepala Divisi Credit Support • Credit Support Division Head
• Kepala Unit IT Development, Project, & • IT Development, Project, & Strategy Unit
Anggota | Member • Direktur Bisnis • Business Director Strategy Head
• Direktur Keuangan • Finance Director • Kepala Unit Foreign Exchange & • Foreign Exchange & Digital Services Unit
• Direktur Operasional • Operation Director Digital Services Head
• Kepala Divisi Bisnis • Business Division Head • Kepala Unit Cyber Security • Cyber Security Unit Head
• Kepala Cabang Samanhudi • Branch Manager Samanhudi • Kepala Unit Manajemen Risiko • Risk Management Unit Head
Sekretaris | Secretary Kepala Unit Credit Analyst Credit Analyst Unit Head Sekretaris | Secretary Kepala Divisi IT IT Division Head
Pelaksanaan Rapat Komite Kredit Implementation of Credit Committee Meetings Pelaksanaan Rapat Komite Pengarah TI Implementation of IT Steering Committee
Meetings
Pada Tahun 2025 Komite Kredit mengadakan rapat pada In 2025, the Credit Committee held on April 28, 2025, with
tanggal 28 April 2025 dengan keputusan dan pembahasan important decisions and discussions to determine the Pada Tahun 2025 Komite Pengarah Teknologi Informasi In 2025, the Information Technology Steering Committee
penting untuk menetapkan pengkinian atas Kebijakan update on the Credit Committee’s Policy and Procedure mengadakan 4 (empat) kali rapat pada tanggal 21 Januari held four meetings on January 21, 2025, June 11, 2025,
dan Prosedur Pedoman dan Tata Tertib Kerja (Piagam) Guidelines and Rules of Procedure (Charter) No. 033/KP- 2025, 11 Juni 2025, 22 September 2025, dan 22 Desember September 22, 2025, and December 22, 2025, with the
Komite Kredit No. 033/KP-CRED/INT/SK/RC/IV/2025 CRED/INT/SK/RC/IV/2025 and held several other meetings 2025 dengan keputusan dan pembahasan sebagai following decisions and discussions:
dan beberapa kali mengadakan rapat lainnya berkaitan related to the obligation of the credit approval process berikut:
dengan kewajiban proses persetujuan pemberian kredit di above Rp20 billion through Credit Committee meetings.
atas Rp20 miliar melalui rapat Komite Kredit.
152 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 153
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
1. Core Banking System (CBS) Tahap 1B 1. Core Banking System (CBS) Phase 1B Dalam rangka mendukung efektifitas pelaksanaan tugas In order to support the effectiveness of the duties and
a. Remittance Request (Di dalam IB) a. Remittance Request (Within IB) dan tanggung jawab Direksi dan Dewan Komisaris dalam responsibilities of the Board of Directors and Board of
2. Tahap 2 2. Phase 2 menerapkan prinsip-prinsip Tata kelola yang baik dan Commissioners in implementing the principles of good and
a. Loan Origination System a. Loan Origination System optimal maka telah diatur kembali dalam Surat Keputusan optimal governance, this has been re-regulated in Board
Direksi No. 128/KP-HC/INT/SK/DAK/XII/2025 tanggal 23 of Directors Decree No. 128/KP-HC/ INT/SK/DAK/XII/2025
b. Open API b. Open API
Desember 2025 tentang Pengkinian Komite PT Bank of dated December 23, 2025, concerning the Renewal of
c. Document Management System c. Document Management System
India Indonesia Tbk yang memuat pengaturan tentang the Committee of PT. Bank of India Indonesia Tbk, which
3. Status Inisiatif Teknologi Informasi Lainnya 3. Status of Other Information Technology
keputusan sah rapat, kehadiran, hak suara, susunan contains provisions on valid meeting decisions, attendance,
Initiatives
anggota komite, jadwal rapat dan penambahan tugas voting rights, committee membership, meeting schedules,
a. Status Sistem Upgrade RTGS 555S & ETP BI a. Status of RTGS 555S & ETP BI System
dan tanggung jawab komite. and additional duties and responsibilities of the committee.
Upgrade
b. Konektivitas Jaringan Artajasa untuk dengan b. Artajasa Network Connectivity with Struktur Keanggotaan Komite Manajemen Risiko Risk Management Committee Membership
BI-FAST/ATM/QRIS/Switching BI- FAST/ATM/ORIS/Switching Structure
c. SWIFT MT to MX Migration c. SWIFT MT to MX Migration
d. Pengembangan Situs DC & DR d. DC & DR Site Development Ketua | Chairman Direktur Utama President Director
e. Perencanaan DR dan persiapan e. DR Planning and Preparation
4. Status Proyek Alternatif Delivery Channel 4. Status of Other Alternative Delivery Channel Anggota | Member • Direktur Bisnis • Business Director
Lainnya Projects • Direktur Keuangan • Finance Director
• Direktur Operasional • Operation Director
a. QRIS CPM dan QRIS MPM a. QRIS CPM and QRIS MPM
• Direktur Kepatuhan • Compliance Director
b. Layanan Kartu Debit b. Debit Card Services • Kepala Divisi Kepatuhan • Compliance Division Head
c. Email Alert c. Email Alert • Kepala Divisi Operasional • Operation Division Head
• Kepala Divisi Credit Support • Credit Support Division Head
d. WhatsApp Business Alert d. WhatsApp Business Alert • Kepala Divisi Internal Audit • Internal Audit Division Head
5. Status Proyek Penting Lainnya (IT sebagal 5. Status of Other Important Projects (IT as • Kepala Divisi Bisnis • Business Division Head
• Kepala Divisi Treasury • Treasury Division Head
partisipan teknikal) technical participant)
• Kepala Divisi Corporate Planning • Corporate Planning Division Head
a. Pengembangan RTGS, SSSS, ETP BI a. Development of RTGS, SSSS, ETP BI • Kepala Divisi Accounting & Reporting • Accounting & Reporting Division Head
b. Progres pengembangan SWIFT b. Progress of SWIFT development • Kepala Divisi Human Capital • Human Capital Division Head
• Kepala Divisi IT • IT Division Head
c. Konektivitas jaringan Untuk Transaksi c. Network connectivity for BIFAST, QRIS, ATM • Kepala Unit Cyber Security • Cyber Security Unit Head
BI-Fast, QRIS, ATM Switching SWITCHING transactions • Kepala Unit Foreign Exchange & Digital • Foreign Exchange & Digital Services Unit
Services Head
d. Civil Work DC d. DC Civil Work
• Kepala Unit Credit Analyst • Credit Analyst Unit Head
e. Penguatan DR Planning e. Strengthening DR Planning • Kepala Seksi Corporate & Board Secretary • Corporate & Board Secretary Section Head
6. Pemantauan TI Lainnya 6. Other IT Monitoring
a. Status Bugzilla/ B-Tiket a. Bugzilla/B-Ticket Status Sekretaris | Kepala Unit Manajemen Risiko Risk Management Unit Head
Secretary
b. Pemantauan Jaringan, Link dan Server b. Network, Link, and Server Monitoring
c. Kecukupan dan alokasi sumber daya c. Resource adequacy and allocation
Pelaksanaan Rapat Komite Manajemen Risiko Implementation of Risk Management Committee
d. Pengeluaran Modal dan Pendapatan d. Capital Expenditures and Revenue
Meetings
e. Perencanaan Proyek TI e. IT Project Planning
7. Aspek biaya dan manfaat serta realisasi investasi 7. Cost and benefit aspects and realization of Selama tahun 2025, Komite Manajemen Risiko telah During 2025, the Risk Management Committee held 4
teknologi informasi information technology investments menyelenggarakan 4 (empat) kali rapat yang membahas (four) meetings, which discussed various strategic agendas
berbagai agenda strategis terkait penerapan dan related to the implementation and strengthening of risk
8. Kecukupan Sumber Daya dan Alokasinya untuk 8. Adequacy of Resources and Their Allocation for
penguatan manajemen risiko di Bank, antara lain: management at the Bank, including:
Teknologi Informasi Information Technology
KOMITE MANAJEMEN RISIKO RISK MANAGEMENT COMMITTEE Tanggal Agenda
Date Agenda
16 Januari 2025 Laporan Profil Risiko periode Triwulan IV dan Tingkat Kesehatan Bank (RBBR) Semester II Tahun 2024.
Bank telah membentuk Komite Manajemen Risiko dan The Bank has established a Risk Management Committee January 16, 2025 Risk Profile Report for the Fourth Quarter and Risk Based Bank Rating (RBBR) for the Second Half of 2024.
menetapkan pedoman serta tata tertib kerja komite and set guidelines and rules of procedure for the committee
25 April 2025 Laporan Profil Risiko periode Triwulan I Tahun 2025.
tersebut melalui Surat Keputusan Direksi Nomor 080/ through Board of Directors Decree Number 080/KP- April 25, 2025 Risk Profile Report for the First Quarter of 2025.
KP-RISK/INT/SK/AS/IX/2025 tanggal 2 September 2025 RISK/INT/SK/AS/IX/2025 dated September 2, 2025,
16 Juli 2025 Laporan Profil Risiko periode Triwulan II Tahun 2025 dan Tingkat Kesehatan Bank (RBBR) Semester I Tahun 2025.
tentang Kebijakan Piagam Komite Manajemen Risiko. concerning the Risk Management Committee Charter July 16, 2025 Risk Profile Report for the Second Quarter of 2025 and Risk Based Bank Rating (RBBR) for the First Half of 2025.
Pembentukan dan pengaturan komite ini dimaksudkan Policy. The establishment and regulation of this committee 20 Oktober 2025 Laporan Profil Risiko periode Triwulan III Tahun 2025.
untuk mendukung efektivitas pelaksanaan tugas dan is intended to support the effectiveness of the Board of October 20, 2025 Risk Profile Report for the Third Quarter of 2025.
tanggung jawab Direksi dalam penyusunan, penerapan, Directors’ duties and responsibilities in the preparation,
serta pengawasan manajemen risiko di Bank. implementation, and supervision of risk management at
the Bank.
154 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 155
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
KOMITE HUMAN CAPITAL HUMAN CAPITAL COMMITTEE 8. Penyesuaian gaji dan promosi karyawan PT Bank of 8. Salary adjustments and promotions for PT Bank of
India Indonesia Tbk. India Indonesia Tbk. employees.
Komite Human Capital dibentuk melalui Surat Keputusan The Human Capital Committee was established under 9. Pemenuhan Kewajiban Sertifikasi: 9. Fulfillment of Certification Requirements:
Direksi No. 412/KP-PERS/SK/ESC/VIII/2017 tanggal 28 Board of Directors Decree No. 412/KP-PERS/SK/ESC/ a. Sertifikasi Treasury jenjang 7 (Advance) kepada a. Level 7 (Advanced) Treasury Certification for the
Agustus 2017 untuk mewujudkan visi dan misi Bank melalui VIII/2017 dated August 28, 2017, to achieve the Bank’s Kepala Unit Treasury. Head of the Treasury Unit.
pengelolaan SDM yang terarah, terintegrasi, dan efektif, vision and mission through directed, integrated, b. Sertifikasi Risk Management kepada karyawan, b. Risk Management Certification for employees,
sehingga menghasilkan tenaga kerja berkompeten yang and effective human resource governance, ensuring Direksi dan Komisaris. Directors, and Commissioners.
berkontribusi optimal bagi kemajuan Bank. competent personnel who contribute meaningfully to the c. Sertifikasi SPPUR untuk staff operasional, Kepala c. SPPUR Certification for operational staff, Section
Bank’s progress. Seksi, Kepala Unit, Kepala Divisi dan Direktur Heads, Unit Heads, Division Heads, and the
Operasional. Director of Operations.
Dalam rangka mendukung efektifitas pelaksanaan tugas In order to support the effective implementation of the d. Sertifikasi profesi Audit kepada semua staf d. Audit professional certification for all Internal
dan tanggung jawab Direksi dan Dewan Komisaris dalam duties and responsibilities of the Board of Directors and Internal Audit & ICU, Kepala Unit Internal Audit & Audit & ICU staff, the Head of the Internal Audit &
menerapkan prinsip-prinsip Tata kelola yang baik dan Board of Commissioners in applying the principles of good ICU, Kepala Divisi SKAI. ICU Unit, and the Head of the SKAI Division.
optimal maka telah diatur kembali dalam Surat Keputusan and optimal governance, this has been re-regulated in e. Sertifikasi profesi kepatuhan kepada semua staf e. Compliance professional certification for all
Direksi No. 128/KP-HC/INTSISDUR/INT/SK/DAK/XII/2025 Board of Directors Decree No. 128/KP-HC/ INTSISDUR/ kepatuhan, Kepala Unit Kepatuhan dan Kepala compliance staff, the Head of the Compliance
tanggal 23 Desember 2025 tentang Pengkinian Komite INT/SK/DAK/XII/2025 dated December 23, 2025, Divisi Kepatuhan. Unit, and the Head of the Compliance Division.
PT. Bank of India Indonesia Tbk yang memuat pengaturan concerning the Renewal of the Committee of PT. Bank of 10. Penunjukan dan Pengangkatan Pemimpin Kantor 10. Appointment and Promotion of Branch Managers for
tentang keputusan sah rapat, kehadiran, hak suara dan India Indonesia Tbk, which contains provisions on valid Cabang Tunjungan, Samanhudi, dan Wiyung Tunjungan, Samanhudi, and Wiyung
susunan anggota komite serta jadwal rapat. meeting decisions, attendance, voting rights, committee 11. Perubahan struktur organisasi compliance & risk 11. Changes to the compliance & risk
membership, and meeting schedules. management beserta pengangkatan Kepala Divisi management organizational structure along with the
Compliance & Kepala Unit Risk Management. appointment of the Head of the Compliance Division
Struktur Keanggotaan Komite Human Capital Human Capital Committee Membership Structure & Head of the Risk Management Unit.
12. Persetujuan Human Capital Information System 12. Approval of the Human Capital Information System
Ketua | Chairman Direktur yang membawahi Human Capital Director in Charge of Human Capital 13. Pengkinian Remunerasi. 13. Remuneration updates.
14. Pengkinian Peraturan Perusahaan. 14. Updating Company Regulations.
Anggota | Member • Direktur Utama • President Director 15. Budget headcount dan manpower planning. 15. Budget headcount and manpower planning.
• Direktur Keuangan • Finance Director 16. Pemenuhan posisi Pejabat Eksekutif 16. Filling Executive Officer positions
• Direktur Operasional • Operation Director
17. Employee Issue 17. Employee Issues
• Direktur Bisnis • Business Director
18. Pelaksanaan Program Perbaikan Kinerja / 18. Implementation of the Performance Improvement
Sekretaris | Secretary Kepala Divisi Human Capital Human Capital Division Head Performance Improvement Plan (PIP) Plan (PIP)
19. Perubahan kebijakan pelaksanaan cuti tahunan 19. Changes to the annual leave policy
Pelaksanaan Rapat Komite Implementation of Human Capital Committee 20. Perubahan skema Penilaian Kinerja Karyawan / 20. Changes to the Employee Performance Assessment
Human Capital Meetings Performance Management System 2025 Scheme / Performance Management System 2025
21. Pelaksanaan Induction Program 21. Implementation of the Induction Program
Pada Tahun 2025 Komite Human Capital mengadakan 14 In 2025, the Human Capital Committee held 14 (fourteen)
(empat belas) kali rapat pada tanggal 30 Januari 2025, 5 meetings on January 30, 2025, February 5, 2025, February KOMITE ANTI-FRAUD ANTI-FRAUD COMMITTEE
Februari 2025, 13 Februari 2025, 19 Februari 2025, 10 Maret 13, 2025, February 19, 2025, March 10, 2025, March 19, 2025,
2025, 19 Maret 2025, 23 April 2025, 2 Mei 2025, 11 Juni 2025, April 23, 2025, May 2, 2025, June 11, 2025, July 21, 2025, Komite Anti-Fraud dibentuk melalui Surat Keputusan The Anti-Fraud Committee was established under Board of
21 Juli 2025, 2 September 2025, 29 September 2025, 23 September 2, 2025, September 29, 2025, December 23, Direksi No. 265A/KP-HCS/SK/HSD/V/2023 tanggal 31 Mei Directors Decree No. 265A/KP-HCS/SK/HSD/V/2023 dated
Desember 2025, 30 Desember 2025 dengan keputusan dan 2025, and December 30, 2025, with important decisions 2023, dengan tanggung jawab utama untuk: May 31, 2023, with duties and responsibilities including:
pembahasan penting: and discussions: 1. Memantau seluruh aktivitas Bank yang memiliki 1. Monitoring all Bank activities that have the fraud risk
1. Perubahan struktur organisasi PT Bank of India 1. Changes to the organizational structure of PT Bank of potensi risiko fraud; potential;
Indonesia Tbk. dan struktur organisasi dibawah Kepala India Indonesia Tbk. and the organizational structure 2. Melakukan identifikasi dan menemukan kejadian 2. Identifying and finding fraud through available
Divisi, Kepala Unit & Pemimpin Kantor Cabang/Kantor under the Division Head, Unit Head & Branch Manager/ fraud melalui sarana/perangkat yang tersedia baik facilities/equipment both directly and indirectly;
Cabang Pembantu. Assistant Branch Manager. secara langsung maupun tidak langsung;
2. Upah Minimum Provinsi tahun 2025. 2. Provincial Minimum Wage for 2025. 3. Melakukan investigasi terhadap setiap kejadian yang 3. Conducting an investigation of any incident that is
3. Rotasi karyawan & pemenuhan SDM menggantikan 3. Employee rotation & fulfillment of human resources to patut diduga merupakan tindakan fraud; reasonably suspected of being an act of fraud;
karyawan pensiun dan karyawan keluar. replace retired and departing employees. 4. Mengidentifikasi kelemahan-kelemahan internal 4. Identifying weaknesses in internal controls or SOPs
4. Pemberian beasiswa pendidikan kepada karyawan PT 4. Provision of educational scholarships to employees of control atau SOP yang menyebabkan terjadinya that lead to fraud;
Bank of India Indonesia Tbk. PT Bank of India Indonesia Tbk. fraud;
5. Penyesuaian Grade & Skala Gaji Karyawan PT Bank of 5. Adjustment of Grades & Salary Scales for PT Bank of 5. Melaporkan kejadian fraud sebagai hasil identifikasi 5. Reporting fraud incidents as a result of identifying and
India Indonesia Tbk. India Indonesia Tbk. employees. dan investigasi dengan segera kepada Direksi dengan investigating immediately to the Board of Directors
6. Pemberian tunjangan jabatan kepada kepala seksi, 6. Provision of position allowances to section heads, unit tembusan kepada Dewan Komisaris. with copies sent to the Board of Commissioners.
kepala unit, kepala divisi, pemimpin cabang dan heads, division heads, branch managers, and assistant
capem. branch managers. Dalam rangka mendukung efektifitas pelaksanaan tugas In order to support the effectiveness of the Board of
7. Persetujuan melaksanakan pelatihan kepada seluruh 7. Approval to conduct training for all Business & Non- dan tanggung jawab Direksi dalam menerapkan prinsip- Directors in implementing good and optimal governance
karyawan Bisnis & Non Bisnis. Business employees.
156 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 157
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
prinsip Tata kelola yang baik dan optimal maka telah principles, a new regulation has been issued in the form keputusan sah rapat, kehadiran, hak suara dan susunan meeting decisions, attendance, voting rights, and the
diatur kembali dalam Surat Keputusan Direksi No. 128/ of Board of Directors Decree No. 128/KP-HC/INT/SK/ anggota komite. composition of committee members.
KP-HC/INT/SK/DAK/XII/2025 tanggal 23 Desember 2025 DAK/XII/2025 dated December 23, 2025, concerning the
tentang Pengkinian Komite PT Bank of India Indonesia Tbk Renewal of the Committee of PT Bank of India Indonesia Struktur Keanggotaan Komite Pengadaan Barang Procurement Committee Membership Structure
yang memuat pengaturan tentang keputusan sah rapat, Tbk, which contains provisions on valid meeting decisions, dan Jasa
kehadiran, hak suara dan susunan anggota komite. attendance, voting rights, and the composition of
committee members. Ketua | Chairman Direktur Keuangan Finance Director
Anggota | Member • Kepala Divisi Bisnis • Business Division Head
Struktur Keanggotaan Komite Anti-Fraud Committee Membership Structure
• Kepala Divisi Human Capital • Human Capital Division Head
Anti-Fraud • Kepala Divisi Accounting & Reporting • Accounting & Reporting Division Head
• Kepala Divisi Corporate Planning • Corporate Planning Division Head
• Kepala Divisi IT • IT Division Head
Ketua | Chairman Direktur Utama President Director • Kepala Cabang Samanhudi • Branch Manager Samanhudi
Anggota | Member • Direktur Bisnis • Business Director Sekretaris | Secretary Kepala Unit General Affairs General Affairs Unit Head
• Direktur Keuangan • Finance Director
• Direktur Operasional • Operation Director
• Direktur Kepatuhan • Compliance Director KOMITE KEBIJAKAN PERKREDITAN CREDIT POLICY COMMITTEE
• Kepala Divisi Kepatuhan • Compliance Division Head
• Kepala Divisi Credit Support • Credit Support Division Head
• Kepala Divisi Human Capital • Human Capital Division Head Komite Kebijakan Perkreditan dibentuk berdasarkan Surat The Credit Policy Committee was established based on
• Kepala Divisi Internal Audit • Internal Audit Division Head Keputusan Direksi No. 030/KP-CRED/INT/SK/RC/IV/2025 Board of Directors Decree No. 030/KP-CRED/INT/SK/RC/
• Kepala Divisi Bisnis • Business Division Head
tanggal 15 April 2025 tentang Pedoman dan Tata Tertib IV/2025 dated 15 April 2025 concerning the Guidelines and
• Kepala Divisi Operasional • Operation Division Head
Kerja (Piagam) Komite Kebijakan Perkreditan (KKP). Work Procedures (Charter) of the Credit Policy Committee
Sekretaris | Secretary Kepala Unit Anti-Fraud Strategy & ICFR Anti-Fraud Strategy & ICFR Unit Head (KKP).
Komite Kebijakan Perkreditan Bank yang membantu The Bank’s Credit Policy Committee assists the Board
Pelaksanaan Rapat Komite Anti-Fraud Implementation of Anti-Fraud Committee
Direksi dalam merumuskan dan menetapkan kebijakan, of Directors in formulating and establishing policies,
Meetings
mengawasi pelaksanaan kebijakan, memantau supervising policy implementation, monitoring the
Selama tahun 2025, Komite Anti Fraud telah melaksanakan During 2025, the Anti-Fraud Committee held three perkembangan dan kondisi portofolio perkreditan serta development and condition of the credit portfolio, and
3 (tiga) kali rapat pada tanggal 25 April 2025, 6 Agustus meetings on April 25, 2025, August 6, 2025, and December memberikan saran langkah perbaikan, peraturan, arah providing advice on improvement measures, regulations,
2025, dan 5 Desember 2025. 5, 2025. dan strategi perkreditan. directions, and credit strategies.
KOMITE PENGADAAN BARANG DAN JASA PROCUREMENT COMMITTEE Dalam rangka mendukung efektifitas pelaksanaan tugas In order to support the effectiveness of the Board of
dan tanggung jawab Direksi dan Dewan Komisaris dalam Directors and Board of Commissioners in implementing
Komite Pengadaan Barang dan Jasa dibentuk melalui The Goods and Services Procurement Committee was menerapkan prinsip-prinsip Tata kelola yang baik dan good and optimal governance principles, a new regulation
Surat Keputusan Direksi No. 087/KP-GA/INT/SK/ESC/ established under Board of Directors Decree No. 087/ optimal maka telah diatur kembali dalam Surat Keputusan has been issued in the form of Board of Directors Decree
XI/2024 tanggal 26 November 2024 tentang Komite KP-GA/INT/SK/ESC/XI/2024 dated November 26, Direksi No. 128/KP-HC/INT/SK/DAK/XII/2025 tanggal 23 No. 128/KP-HC/INT/SK/DAK/XII/2025 dated December 23,
Pengadaan Barang dan Jasa, dengan tugas pokok dan 2024, concerning the Goods and Services Procurement Desember 2025 tentang Pengkinian Komite PT Bank Of 2025, concerning the Renewal of the Committee of PT Bank
tanggung jawab meliputi: Committee, with primary duties and responsibilities India Indonesia, Tbk yang memuat pengaturan tentang Of India Indonesia, Tbk, which contains provisions on valid
including: keputusan sah rapat, kehadiran, hak suara, susunan meeting decisions, attendance, voting rights, committee
1. Meninjau dan mengevaluasi daftar Vendor yang telah 1. Reviewing and evaluating the list of approved Vendors anggota komite dan jadwal rapat. membership, and meeting schedules.
telah disetujui untuk pengadaaan barang dan jasa; for the procurement of goods and services;
2. Meninjau dan mengevaluasi penawar untuk 2. Review and evaluate bidders for the procurement of Struktur Keanggotaan Komite Kebijakan Credit Policy Committee Membership Structure
pengadaan barang dan jasa di atas Rp10 juta goods and services above Rp10 million that are not Perkreditan
yang belum termasuk dalam budget dan bukan included in the budget and are not repetitive;
bersifat berulang;
Ketua | Chairman Direktur Utama President Director
3. Mengevaluasi atau merekomendasikan surat 3. Evaluate or recommend an offer letter for the
penawaran atas pengadaan barang di atas Rp10 juta procurement of goods above Rp10 million to the Anggota | Member • Direktur Bisnis • Business Director
kepada Direksi. Board of Directors. • Direktur Keuangan • Finance Director
• Direktur Operasional • Operation Director
• Direktur Kepatuhan • Compliance Director
Dalam rangka mendukung efektifitas pelaksanaan tugas In order to support the effectiveness of the Board of • Kepala Divisi Internal Audit • Internal Audit Division Head
dan tanggung jawab Direksi dan Dewan Komisaris dalam Directors and Board of Commissioners in implementing • Kepala Divisi Bisnis • Business Division Head
menerapkan prinsip-prinsip Tata kelola yang baik dan • Kepala Divisi Operasional • Operation Division Head
good and optimal governance principles, this has been
• Kepala Divisi Credit Support • Credit Support Division Head
optimal maka telah diatur kembali dalam Surat Keputusan re-regulated in Board of Directors Decree No. 128/KP- • Kepala Divisi Corporate Planning • Corporate Planning Division Head
Direksi No.128/KP-HC/INT/SK/DAK/XII/2025 tanggal 23 HC/INT/ SK/DAK/XII/2025 dated December 23, 2025, • Kepala Divisi Kepatuhan • Compliance Division Head
Desember 2025 tentang Pengkinian Komite PT Bank of concerning the Renewal of the Committee of PT Bank of • Kepala Unit Manajemen Risiko • Risk Management Unit Head
India Indonesia Tbk yang memuat pengaturan tentang India Indonesia Tbk, which contains provisions on valid
Sekretaris | Secretary Kepala Unit Credit Analyst Credit Analyst Unit Head
158 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 159
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
Pelaksanaan Rapat Komite Kebijakan Perkreditan Implementation of Credit Policy Committee menerapkan prinsip-prinsip Tata kelola yang baik dan good and optimal governance principles, a new regulation
Meetings optimal maka telah diatur kembali dalam Surat Keputusan has been issued in the form of Board of Directors Decree
Direksi No. 128/KP-HC/INT/SK/DAK/XII/2025 tanggal 23 No. 128/KP-HC/INT/SK/DAK/XII/2025 dated 23 December
Pada Tahun 2025 Komite Kebijakan Perkreditan In 2025, the Credit Policy Committee held one meeting
Desember 2025 tentang Pengkinian Komite PT Bank of 2025, concerning the Renewal of the Committee of PT Bank
mengadakan 1 (satu) kali rapat pada tanggal 15 April on April 15, 2025, with important decisions and discussions
India Indonesia, Tbk yang memuat pengaturan tentang of India Indonesia, Tbk, which contains provisions on valid
2025 dengan keputusan dan pembahasan penting untuk to issue Board of Directors Decree No. 030/KP-CRED/
keputusan sah rapat, kehadiran, hak suara, susunan meeting decisions, attendance, voting rights, committee
menerbitkan SK Direksi No.030/KP-CRED/INT/SK/RC/ INT/SK/RC/IV/2025 concerning the Guidelines and Work
anggota komite dan jadwal rapat. membership, and meeting schedules.
IV/2025 tentang Pedoman dan Tata Tertib Kerja (Piagam) Procedures (Charter) of the Credit Policy Committee (KKP).
Komite Kebijakan Perkreditan (KKP).
Tugas dan Tanggung Jawab Komite Quality Duties and Responsibilities of the Quality Assurance
Perubahan-perubahan di tahun 2025 terkait dengan The changes in 2025 related to the chapters regulated
Assurance Committee
bab yang diatur dalam Kebijakan/ Standar Operasional in the Credit and Marketing Policy/Standard Operating
Prosedur (SOP) Kredit dan Pemasaran adalah sebagai Procedures (SOP) are as follows: 1. Pemantauan Kualitas 1. Quality Monitoring
berikut: Mengawasi dan memantau penerapan standar Supervising and monitoring the implementation of
1. Agunan Kredit 1. Credit Collateral kualitas yang berlaku di seluruh lini kegiatan applicable quality standards across all lines of the
2. Pengelolaan Penggunaan Aplikasi Informasi Kredit 2. Management of the Use of Credit Information operasional Bank. Bank’s operational activities.
(SKOR-PEFINDO) Applications (SKOR-PEFINDO)
2. Evaluasi Kinerja 2. Performance Evaluation
3. Jenis Fasilitas Kredit 3. Types of Credit Facilities
Melakukan evaluasi atas kinerja unit kerja serta Evaluating the performance of work units as well as
4. Ketentuan Pinjaman Umum (Kewajiban Asuransi 4. General Loan Provisions (Bankers Clause BOII Standing
efektivitas dan keberhasilan program peningkatan the effectiveness and success of quality improvement
Bankers Clause BOII Standing Instruction, Dokumen To Instruction Insurance Obligation, Documents to be
kualitas yang telah dilaksanakan. programs that have been implemented.
Be Obtained dan Covenant) Obtained, and Covenants)
3. Pengembangan Prosedur dan Kebijakan 3. Procedure and Policy Development
Sedangkan, perubahan-perubahan pada sub bab Meanwhile, the changes to the sub-chapters of the Credit Merumuskan, meninjau, dan mengembangkan Formulating, reviewing, and developing policies,
Kebijakan/ Standar Operasional Prosedur (SOP) Kredit and Marketing Policy/Standard Operating Procedures kebijakan, prosedur, serta indikator dan alat ukur procedures, indicators, and measurement tools used
dan Pemasaran di tahun 2025 adalah sebagai berikut: (SOP) in 2025 are as follows: yang digunakan dalam penilaian kualitas layanan in assessing the quality of the Bank’s services and
1. Penyeragaman Tanggal Jatuh Tempo Fasilitas Kredit 1. Standardization of Credit Facility Maturity Dates dan produk Bank. products.
(Unifikasi) (Unification) 4. Pelaporan 4. Reporting
2. Penanganan Kredit Bermasalah 2. Handling of Non-Performing Loans Menyusun dan menyampaikan laporan secara berkala Preparing and submitting regular reports to the Board
3. Pencatatan Kolektibilitas Kredit Pada Sistem Bank 3. Recording of Loan Collectibility in the Bank System kepada Direksi dan Dewan Komisaris mengenai hasil of Directors and Board of Commissioners on the results
4. Hapus Buku dan Hapus Tagih 4. Write-offs and Write-downs pemantauan, evaluasi, serta temuan terkait kualitas of monitoring, evaluation, and findings related to the
5. Bank Garansi 5. Bank Guarantees layanan dan operasional Bank. quality of the Bank’s services and operations.
6. Produk Pinjaman STAR Multiguna STAR Cash dan STAR 6. STAR Multipurpose Loan Products STAR Cash and STAR
Cash Plus Cash Plus
5. Audit Internal Terkait Kualitas 5. Internal Audit Related to Quality
Menyusun jadwal dan pedoman pelaksanaan audit Prepare schedules and guidelines for conducting
7. Perjanjian Pemberian Jaminan Gadai Deposito 7. Deposit Pledge Agreement
internal yang berkaitan dengan kualitas layanan dan internal audits related to service and operational
8. Kredit Sindikasi 8. Syndicated Loans
operasional, serta memastikan bahwa hasil audit quality, and ensure that the audit results are used as a
9. Produk Pinjaman Kredit Konsumtif Lainnya (KPR 9. Other Consumer Loan Products (Multipurpose
digunakan sebagai dasar perbaikan berkelanjutan. basis for continuous improvement.
Multiguna) Mortgage Loans)
10. Pola Kerja Sama Pemberian Kredit melalui Pola 10. Cooperation Pattern for Credit Provision through 6. Peningkatan Berkelanjutan (Continuous 6. Continuous Improvement
Executing BOII dan Lembaga Jasa Keuangan Non the Executing BOII Pattern and Non-Bank Financial Improvement)
Bank Services Institutions Memberikan rekomendasi perbaikan berkelanjutan Provide recommendations for continuous
atas proses operasional Bank, termasuk usulan improvement of the Bank’s operational processes,
KOMITE QUALITY ASSURANCE QUALITY ASSURANCE COMMITTEE pelatihan dan peningkatan kompetensi sumber daya including proposals for training and improving
manusia guna mendukung peningkatan kualitas. human resource competencies to support quality
Komite Quality Assurance dibentuk berdasarkan Surat The Quality Assurance Committee was established based improvement.
Keputusan Direksi No. 012/KP-AUDI/INT/SK/SY/II/2025 on Board of Directors Decree No. 012/KP-AUDI/INT/SK/SY/
tanggal 21 Februari 2025 tentang Pedoman dan Tata II/2025 dated 21 February 2025 concerning the Guidelines Wewenang Komite Quality Assurance Authority of the Quality Assurance Committee
Kerja (Piagam) Komite Quality Assurance, dengan tujuan and Work Procedures (Charter) of the Quality Assurance
1. Memastikan kualitas operasional, kepatuhan, dan 1. Ensuring operational quality, compliance, and
untuk memberikan usulan dan rekomendasi perbaikan Committee, with the aim of providing suggestions and
peningkatan berkelanjutan dalam setiap aspek continuous improvement in every aspect of the Bank’s
berkelanjutan terhadap kebijakan, prosedur, serta sistem recommendations for continuous improvement of the
proses di Bank. processes.
manajemen mutu Bank guna meningkatkan pengendalian Bank’s policies, procedures, and quality management
2. Untuk mengawasi, memberikan rekomendasi, dan 2. To supervise, provide recommendations, and ensure
mutu layanan, efisiensi dan efektivitas operasional, systems in order to improve service quality control,
memastikan bahwa setiap unit atau departemen di that every unit or department in the bank follows
menjaga konsistensi kualitas layanan kepada nasabah, operational efficiency and effectiveness, maintain
bank mengikuti prosedur yang telah ditetapkan untuk established procedures to maintain service quality
serta memastikan kepatuhan terhadap regulasi dan consistency in service quality to customers, and ensure
menjaga kualitas layanan dan kepatuhan terhadap and compliance with applicable regulations.
peraturan internal Bank. compliance with the Bank’s internal regulations and rules.
regulasi yang berlaku. .
Dalam rangka mendukung efektifitas pelaksanaan tugas In order to support the effectiveness of the Board of
dan tanggung jawab Direksi dan Dewan Komisaris dalam Directors and Board of Commissioners in implementing
160 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 161
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
Struktur Keanggotaan Quality Assurance Committee Membership Indonesia Tbk berdasarkan Surat Keputusan Direksi No. India Indonesia Tbk pursuant to Board of Directors Decree
Komite Quality Assurance Structure 197/KP-HCT/SK/HSD/XII/2022 tanggal 29 Desember 2022. No. 197/KP-HCT/SK/HSD/XII/2022 dated 29 December
Informasi profil lengkap Pejabat Sekretaris Perusahaan 2022. Further information regarding the complete profile
Ketua | Chairman Direktur Utama President Director tersedia pada halaman yang menjelaskan mengenai of the Acting Corporate Secretary is available on the page
profil Direksi. presenting the profiles of the Board of Directors.
Anggota | Member • Direktur Keuangan • Finance Director
• Direktur Bisnis • Business Director PENDIDIKAN DAN/ ATAU PELATIHAN CORPORATE SECRETARY EDUCATION
• Direktur Operasional • Operation Director
SEKRETARIS PERUSAHAAN AND/ OR TRAINING
• Direktur Kepatuhan • Compliance Director
• Kepala Divisi Kepatuhan • Compliance Division Head
• Kepala Divisi Credit Support • Credit Support Division Head Sepanjang tahun 2025, Sekretaris Perusahaan telah Throughout 2025, the Corporate Secretary has
• Kepala Divisi Operasional • Operation Division Head mengikuti Pendidikan atau pelatihan, di antaranya: participated in education or training, including:
• Kepala Divisi Bisnis • Business Division Head
• Kepala Divisi IT • IT Division Head
• Kepala Divisi Corporate Planning • Corporate Planning Division Head
Program Pelatihan Penyelenggara Pelatihan Tanggal Pelatihan
• Kepala Unit Manajemen Risiko • Risk Management Unit Head Training Program Training Organizer Training Date
Sekretaris | Secretary Kepala Divisi Internal Audit Internal Audit Division Head Webinar “ASEAN Transition Finance Guidance Version 2” ASEAN Bankers 15 Januari 2025
“ASEAN Transition Finance Guidance Version 2” Webinar January 15, 2025
Training “Layanan Pengaduan Nasabah” Bank of India Indonesia 19 Januari 2025
Pelaksanaan Rapat Komite Kebijakan Quality Implementation of Quality Assurance Committee “Customer Complaint Services” Training January 19, 2025
Assurance Meetings Digital Economic Forum “Digital Innovation in Finance For CNBC & Artajasa 25 Februari 2025
Rapid and Sustainable Economic Growth” February 25, 2025
Selama tahun 2025, Komite Quality Assurance telah During 2025, the Quality Assurance Committee held 4
CFO Forum “Pemaparan PSPK 1 dan PSPK 2: Tantangan, PERBANAS 27 Februari 2025
melaksanakan 4 (empat) kali rapat pada tanggal 21 Maret, (four) meetings on March 21, June 30, April 26, September Peluang, dan Strategi Adaptasi di Era Baru Transparansi February 27, 2025
30 Juni, 26 April, 29 September dan 19 Desember. 29, and December 19. Industri Perbankan”
CFO Forum “Presentation of PSPK 1 and PSPK 2: Challenges,
Opportunities, and Adaptation Strategies in the New Era of
Banking Industry Transparency”
SEKRETARIS PERUSAHAAN Seminar Nasional 2025 “Outlook Hukum dan Ekonomi
Indonesia Tahun 2025”
2025 National Seminar “Indonesia’s Legal and Economic
PERBANAS Institute 25 Februari 2025
February 25, 2025
CORPORATE SECRETARY Outlook for 2025”
Virtual Seminar “Menakar Kebijakan Penghapusan Kredit LPPI 21 Maret 2025
Macet UMKM” March 21, 2025
Sekretaris Perusahaan PT Bank of India Indonesia Tbk The Corporate Secretary of PT Bank of India Indonesia Virtual Seminar “Assessing the Policy on MSME Bad Debt
dibentuk berdasarkan SK Direksi No. 182.A/KP-BD/INT/ Tbk was established under the Board of Directors Write-offs”
Road to IOBS-Indonesia Banking Innovation FKDOP 15 April 2025
XII/2001 tanggal 3 Desember 2001 tentang Pembentukan Decree No. 182.A/KP-BD/INT/XII/2001 dated
Conclave III April 15, 2025
Sekretaris Perusahaan. Dalam pelaksanaan fungsinya, December 3, 2001 regarding the establishment of
Undangan Forum SERASI “Sharing Informasi Mitigasi Risiko Bank Indonesia 8 Mei 2025
Sekretaris Perusahaan mendukung terjaganya reputasi the Corporate Secretary function. In carrying out its Operasional Teknologi Informasi (TI) dan Siber” May 8, 2025
dan citra perusahaan secara konsisten melalui role, the Corporate Secretary supports the consistent Invitation to the SERASI Forum “Sharing Information on
Information Technology (IT) and Cyber Operational Risk
pengelolaan program komunikasi yang efektif kepada development of a positive corporate image through Mitigation”
Pemegang Saham, Otoritas Jasa Keuangan, serta effective communication programs for Shareholders, Growth Summit Info Bank Digital 7 Agustus 2025
pemangku kepentingan lainnya. the Financial Services Authority (OJK), and other August 7, 2025
key stakeholders. Central Banking Services Festival (CB Fest) 2025 Bank Indonesia 27-28 Agustus 2025
August 27-28, 2025
Training APUPPT & PPPSPM Bank of India Indonesia 30 Agustus 2025
Pengangkatan dan pemberhentian Sekretaris The Corporate Secretary is appointed and dismissed based APUPPT & PPPSPM Training August 30, 2025
Perusahaan ditetapkan melalui keputusan Direksi, dan on decisions of the Board of Directors and is prohibited
Undangan Sosialisasi Sistem Pembayaran Bank Indonesia 26 September 2025
yang bersangkutan tidak diperkenankan merangkap from holding any concurrent position in another listed Invitation to Payment System Socialization September 26, 2025
jabatan pada emiten atau perusahaan publik lain. company or public company. In performing the duties, the Kesiapan Industri Sistem Pembayaran dari Aspek Bank Indonesia 1 Oktober 2025
Keamanan dan Keandalan Layanan Sistem Pembayaran October 1, 2025
Sekretaris Perusahaan senantiasa menjunjung integritas, Corporate Secretary upholds integrity, professionalism,
Payment System Industry Readiness from the Perspective of
profesionalisme, dan independensi untuk memperkuat and independence to reinforce sound and sustainable Security and Reliability of Payment System Services
penerapan tata kelola yang sehat dan berkelanjutan, corporate governance that supports the Bank’s long-term Go Public Workshop “Strategic Funding with IDX News 5 November 2025
Sukuk:Preparing for 2026 Opportunities” November 5, 2025
serta mendukung pertumbuhan dan keberlangsungan growth and business continuity.
Seminar “Whe Security Becomes the Greatest Risk in Infobanknews.com 20 November 2025
usaha Bank.
Financial Industry” November 20, 2025
Indonesia Banking Innovation Conclave FKDOP 24 November 2025
PROFIL SEKRETARIS PERUSAHAAN CORPORATE SECRETARY PROFILE November 24, 2025
Executive Luncheon Implementasi Bank Indonesia Sistem Bank Indonesia 3 Desember 2025
Carolina Dina Rusdiana, Warga Negara Indonesia berusia Carolina Dina Rusdiana, an Indonesian citizen aged 62, Informasi Layanan Kas Generasi 2 (BISILK Gen 2) December 3, 2025
Executive Luncheon Implementation of Bank Indonesia
62 tahun dengan pendidikan terakhir dari Fakultas Ilmu holds a degree from the Faculty of Social and Political Generation 2 Cash Service Information System (BISILK
Sosial dan Politik Universitas Indonesia Jakarta, ditunjuk Sciences, Universitas Indonesia, Jakarta. She was Gen 2)
sebagai Pejabat Sekretaris Perusahaan PT Bank of India appointed as Acting Corporate Secretary of PT Bank of Indonesia Banking Innovation Conclave FKDOP 12 Desember 2025
December 12, 2025
162 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 163
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
TUGAS SEKRETARIS PERUSAHAAN CORPORATE SECRETARY DUTIES
SATUAN KERJA AUDIT INTERN
Sekretaris Perusahaan memainkan peran krusial dalam The Corporate Secretary plays a vital role in strengthening INTERNAL AUDIT WORKING UNIT
penguatan Good Corporate Governance melalui Good Corporate Governance by ensuring regulatory
pemastian kepatuhan terhadap regulasi dan ketentuan compliance, and maintaining transparent, informative,
pengawas, serta menjaga komunikasi yang transparan, and effective communication between the Bank and PROFIL SATUAN KERJA AUDIT INTERN (SKAI) INTERNAL AUDIT WORKING UNIT PROFILE
informatif, dan efektif antara Bank dengan pemangku stakeholders including regulators, investors, shareholders,
kepentingan seperti regulator, investor, pemegang saham, and the public. Additionally, the Corporate Secretary JO AGUS MUDAFIR JO AGUS MUDAFIR
dan masyarakat luas. Selain itu, Sekretaris Perusahaan coordinates Board of Directors, Board of Commissioners, Kepala Satuan Kerja Audit Intern Head of Internal Audit Working Unit
mengoordinasikan penyelenggaraan rapat Direksi, and Annual General Meeting of Shareholders (AGMS) Jo Agus Mudafir, Warga Negara Indonesia berusia 39 tahun Jo Agus Mudafir, an Indonesian citizen aged 39, obtained his
Dewan Komisaris, dan Rapat Umum Pemegang Saham sessions, while guaranteeing timely and accurate public dengan pendidikan terakhir dari Magister Manajemen Master’s degree in Management from Universitas Bunda Mulia
(RUPS), sambil memastikan keterbukaan informasi publik disclosures in line with transparency principles. Universitas Bunda Mulia tahun 2014, ditunjuk sebagai Kepala in 2014. He was appointed as Head of the Internal Audit Unit
Satuan Kerja Audit Intern PT Bank of India Indonesia Tbk of PT Bank of India Indonesia Tbk based on Board of Directors
yang akurat dan tepat waktu sesuai prinsip transparansi.
berdasarkan Surat Keputusan Direksi No. 094/KP-HC/SK/ Decree No. 094/KP-HC/SK/MP/V/2025 dated 21 May 2025.
MP/V/2025 tanggal 21 Mei 2025. Informasi profil lengkap Further details regarding the profile of the Head of the Internal
Sepanjang tahun 2025, Sekretaris Perusahaan telah Throughout 2025, the Corporate Secretary has carried out Kepala Satuan Kerja Audit Intern tersedia pada halaman yang Audit Unit are available on the page presenting the profiles of
menjalankan tugas-tugasnya sebagai berikut: the following duties: menjelaskan mengenai profil Pejabat Eksekutif. Executive Officers.
1. Menyelenggarakan dan mengatur pelaksanaan 1. Organizing and arranging the implementation of the
Rapat Umum Pemegang Saham Tahunan (RUPST) Annual General Meeting of Shareholders (AGMS) STRUKTUR DAN KEDUDUKAN STRUCTURE AND POSITION OF
2. Menyelenggarakan dan mengatur pelaksanaan 2. Organizing and arranging the implementation of SATUAN KERJA AUDIT INTERN (SKAI) INTERNAL AUDIT WORKING UNIT
public expose; public exposes
3. Memberikan masukan kepada Direksi dan Dewan 3. Providing input to the Board of Directors and Board
Komisaris untuk mematuhi ketentuan peraturan of Commissioners to comply with regulations in the
perundang-undangan di bidang Pasar Modal; Capital Market
Komite Audit | Audit Committee
4. Memastikan keterbukaan informasi kepada 4. Ensuring transparency of information to the public, Direktur Utama
President Director Ketua | Chairman LUNGGUK GULTOM
masyarakat, termasuk ketersediaan informasi pada including the availability of information on the Bank’s
Anggota | Member MAYA INDRESWARI
situs web Bank; website K S B CHANDRAMOULI
Anggota | Member SITI YANTI E. GULTOM
5. Mengelola komunikasi dengan Pemegang Saham, 5. Managing communication with Shareholders, the
Otoritas Jasa Keuangan (OJK), Bursa Efek Indonesia Financial Services Authority (OJK), the Indonesia Stock
(BEI), Kustodian Sentral Efek Indonesia (KSEI), Biro Exchange (IDX), the Indonesian Central Securities Kepala Divisi Audit Intern
Administrasi Efek (BAE) dan institusi terkait lainnya; Depository (KSEI), the Securities Administration Division Head of Internal Audit
Bureau (BAE) and other related institutions; JO AGUS MUDAFIR
6. Menyelenggarakan dan mendokumentasikan rapat 6. Organizing and documenting meetings of the Board
Direksi dan/atau Dewan Komisaris; of Directors and/or Board of Commissioners;
7. Menyusun laporan rutin internal Bank dan laporan 7. Preparing routine internal Bank reports and external
eksternal kepada regulator. reports to regulators.
Kepala Unit Kepala Unit
Audit Intern Pengendalian Intern
Unit Head of Internal Audit Unit Head of Internal Control
WAHYU DWI ATMOJO TAUFIK AGUNG ISMAIL
Tim Pengendalian Intern Tim Pengendalian Intern Tim Audit Intern
Tim Audit Intern Jakarta Surabaya TI
Internal Audit Team Internal Control Team Internal Control Team TI Internal Audit
Jakarta Surabaya Team
AHMAD MUZAIDIN KUS SRI HARDJANTI DWI ACHMAD FAUZI CKOLIB WIBOWO
ANDRIANI EGA NOVITASARI DEDY NUGROHO
164 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 165
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
FUNGSI SKAI SKAI FUNCTION Unit Kerja Anti Pencucian Uang dan Pencegahan and Countering the Financing of Terrorism (AML-
Pendanaan Terorisme (APU-PPT), namun tidak CFT) Unit. However, this does not imply a transfer of
Satuan Kerja Audit Intern memberikan jaminan dan The Internal Audit Working Unit provides independent and berarti pengalihan tugas tanggung jawab dari Unit responsibilities from the Control Unit.
konsultasi independen serta objektif untuk meningkatkan objective assurance and consulting services to enhance Kerja Pengendalian.
nilai dan optimalisasi operasional Bank melalui pendekatan the Bank’s value and improve operations through a 10. Mengikuti perkembangan produk-produk baru 10. Keeping track of developments in new
sistematis, dengan mengevaluasi serta memperkuat systematic approach that evaluates and strengthens dari Perbankan. Banking products.
efektivitas manajemen risiko, pengendalian intern, risk management, internal controls, and governance 11. Melakukan pemeriksaan khusus apabila diperlukan. 11. Conducting special inspection if needed.
dan proses tata kelola. Fungsi audit intern Bank selalu processes. The Bank’s internal audit function is consistently 12. Menyiapkan laporan pelaksanaan dan pokok-pokok 12. Preparing a report on the implementation and main
disesuaikan dengan skala, karakteristik, dan kompleksitas aligned with the scale, characteristics, and complexity hasil audit yang akan disampaikan kepada Otoritas points of audit results to be submitted to OJK every
bisnis Bank, sembari mematuhi standar profesional audit of its business operations, while adhering to professional Jasa Keuangan (OJK) setiap semester. Laporan semester. The report is signed by the President Director
intern yang berlaku. internal audit standards. tersebut ditandatangani oleh Direktur Utama dan and the Board of Commissioners.
Dewan Komisaris.
VISI SKAI SKAI VISION
TANGGUNG JAWAB SKAI SKAI RESPONSIBILITIES
Menjadi mitra yang independen dan objektif bagi To be an independent and objective partner to
Manajemen untuk memberikan jaminan kepada Bank Management in providing assurance to the Bank regarding 1. Bekerja secara cermat untuk mengidentifikasi 1. Working carefully to identify situations and
terkait kualitas dan efektivitas sistem pengendalian intern, the quality and effectiveness of internal control systems, keadaan dan kegiatan yang berpotensi menimbulkan activities that have the potential to cause the risk of
manajemen risiko, proses dan sistem Tata Kelola yang risk management, and effective and efficient governance risiko penyimpangan, fraud, kelemahan internal irregularities, fraud, weaknesses in internal controls
efektif dan efisien dalam upaya melindungi dan menjaga processes and systems in an effort to protect and maintain kontrol dan memberikan saran untuk meningkatkan and provide suggestions to improve compliance
reputasi untuk mendukung pencapaian Visi Bank. the Bank’s reputation in support of the achievement kepatuhan terhadap kebijakan dan prosedur sesuai with policies and procedures in accordance with the
of its Vision. kebijakan, prosedur, ketentuan dan perundangan applicable policies, procedures, provisions and laws;
yang berlaku;
TUGAS POKOK SKAI SKAI MAIN DUTIES 2. Mengikuti dan memahami ketentuan yang 2. Following and understanding the applicable
berlaku terkait dengan aktivitas operasional dan regulations related to operational activities and
1. Membantu tugas Direktur Utama dan Dewan 1. Assisting the duties of the President Director and the perkembangan produk dan jasa Perbankan; development of Banking products and services;
Komisaris dalam melakukan pengawasan dengan Board of Commissioners in carrying out supervision 3. Berperan sebagai konsultan bagi pihak intern Bank 3. Serving as a consultant for internal parties in the Bank
cara menjabarkan secara operasional baik by describing operationally on the planning, yang membutuhkan, terutama yang terkait dengan who require it, especially those related to the scope of
perencanaan, pelaksanaan maupun pemantauan implementation and monitoring of audit results. ruang lingkup tugas dan tanggung jawab SKAI duties and responsibilities of the SKAI by observing the
hasil audit. dengan tetap berpedoman pada independensi dan independence and objectivity of the SKAI;
2. Membuat analisis dan penilaian di bidang keuangan, 2. Making analysis and assessment in the fields of objektifitas SKAI;
akuntansi, operasional dan kegiatan lain melalui finance, accounting, operations and other activities 4. Senantiasa meningkatkan kompetensi SKAI melalui 4. Continuously improve SKAI competencies through
audit. through audits. pendidikan profesi yang berkelanjutan. ongoing professional education.
3. Menguji dan mengevaluasi pelaksanaan pengendalian 3. Testing and evaluating the implementation of
intern dan sistem manajemen risiko dan Tata Kelola internal control and risk management systems and PIAGAM AUDIT INTERN INTERNAL AUDIT CHARTER
secara berkesinambungan. governance on an ongoing basis.
4. Memberikan saran perbaikan dan informasi yang 4. Providing suggestions for improvements and objective Dalam menjalankan tugas dan tanggung jawabnya, In executing its duties and responsibilities, the Internal
objektif tentang kegiatan yang diperiksa kepada information about the activities audited at all levels Satuan Kerja Audit Intern (SKAI) mengacu pada Piagam Audit Unit (SKAI) adheres to the Internal Audit Charter as
semua tingkatan manajemen. of management. Audit Intern sebagai pedoman utama pelaksanaan: the primary guideline for implementation:
5. Mengidentifikasi segala kemungkinan untuk 5. Identifying all possibilities to improve and increase the • Pelaksanaan Audit Intern; • Internal Audit Implementation;
memperbaiki dan meningkatkan efisiensi penggunaan efficiency of the use of resources and funds. • Inisiasi Komunikasi dengan Auditee pada Kantor Bank; • Communication Initiation with the Auditee at the
sumber daya dan dana. Bank Office;
6. Memantau, menganalisis dan melaporkan 6. Monitoring, analyzing and reporting on the • Pemeriksaan aktivitas Bank; dan • Bank activities examination; and
pelaksanaan tindak lanjut perbaikan yang telah implementation of follow-up actions, the • Kewenangan mengakses catatan, dokumen, data dan • Authority to access records, documents, data and
direkomendasikan. improvements that have been recommended. fisik aset Bank, termasuk sistem manajemen informasi physical assets of the Bank, including the management
7. Membuat laporan hasil audit dan menyampaikan 7. Preparing an audit report and submitting to the dan risalah pertemuan manajemen. information system and minutes of management
laporan tersebut kepada Direktur Utama, Dewan President Director, the Board of Commissioners and meetings.
Komisaris dan Komite Audit dengan tembusan kepada the Audit Committee with a copy to all members of the
seluruh Direksi. Board of Directors. Piagam Audit Intern ditetapkan oleh Direktur Utama The Internal Audit Charter is established by the President
8. SKAI dapat berperan sebagai konsultan bagi 8. SKAI is able to serve as a consultant for internal parties setelah mendapat persetujuan Dewan Komisaris dengan Director upon approval from the Board of Commissioners,
pihak-pihak intern yang membutuhkan, terutama who need it, especially those regarding the scope of mempertimbangkan rekomendasi Komite Audit, yang taking into account recommendations from the Audit
yang menyangkut ruang lingkup tugasnya dengan their duties while still guided by the independence mencakup paling sedikit: Committee, which contains at least:
tetap berpedoman pada independensi dan and objectivity of SKAI. 1. Struktur dan kedudukan SKAI; 1. Structure and position of SKAI;
objektivitas SKAI. 2. Tugas dan tanggung jawab SKAI serta hubungan 2. Duties and responsibilities of SKAI and its relations
9. SKAI dapat bekerjasama dengan Unit Kerja lain yang 9. SKAI can collaborate with other units that also perform dengan unit kerja yang melakukan fungsi withother units that conduct other control functions.
juga menjalankan fungsi pengendalian yaitu Unit control functions, such as the Risk Management pengendalian lain.
Kerja Manajemen Risiko, Unit Kerja Kepatuhan dan Unit, Compliance Unit and Anti-Money Laundering 3. Wewenang SKAI; 3. SKAI Authority;
166 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 167
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
4. Kode Etik SKAI; 4. SKAI Code of Ethics; PERNYATAAN KEMANDIRIAN (INDEPENDENSI) SKAI STATEMENT OF INDEPENDENCE
5. Persyaratan auditor intern dalam SKAI; 5. Internal auditor requirements in SKAI; SKAI
6. Pertanggungjawaban SKAI; 6. SKAI accountability;
7. Larangan perangkapan tugas dan jabatan auditor 7. Prohibition of duplicate duties and positions of SKAI’s Satuan Kerja Audit Intern (SKAI) tidak diperkenankan The Internal Audit Unit (SKAI) is prohibited from holding
SKAI dari pelaksanaan kegiatan operasional Bank internal auditors and executors from conducting the merangkap tugas atau memiliki wewenang dan tanggung concurrent duties or having authority and responsibility
termasuk dalam perusahaan anak; Bank’s operational activities, including subsidiaries; jawab dalam melaksanakan kegiatan operasional dari for executing operational activities of the auditee.
8. Kriteria penggunaan tenaga ahli ekstern dalam 8. Criteria for the use of external experts in supporting audit.
mendukung fungsi audit intern; the internal audit function;
9. Syarat dan ketentuan yang harus dipenuhi oleh 9. Terms and conditions that SKAI must meet to maintain PELATIHAN SKAI PADA TAHUN BUKU 2025 SKAI TRAINING IN FISCAL YEAR 2025
SKAI untuk menjaga independensi apabila diminta its independence if requested to provide consulting
untuk memberikan layanan konsultasi atau tugas services or other special tasks; SKAI telah melaksanakan pelatihan sepanjang tahun 2025 SKAI has carried out the following trainings throughout
khusus lain; sebagai berikut: 2025:
10. Tanggung jawab dan akuntabilitas Kepala SKAI; 10. Responsibilities and accountability of the Head of
SKAI;
Tanggal Pelatihan
11. Persyaratan untuk mematuhi Standar Profesional 11. Requirements to comply with Internal Audit Date Training
Audit Intern; Professional Standards;
15 Maret 2025 Refreshment Manajemen Risiko J4
12. Prosedur dalam koordinasi fungsi SKAI dengan ahli 12. Procedures in coordinating SKAI functions with legal
March 15, 2025 Risk Management Refreshment J4
hukum atau auditor ekstern; experts or external auditors;
15 Maret 2025 Refreshment Manajemen Risiko J5
13. Kebijakan pembatasan penugasan secara berkala 13. Policy on periodic assignment rotation and an March 15, 2025 Risk Management Refreshment J5
dan masa tunggu (cooling-off period) penugasan adequate cooling-off period for SKAI members; 12-13 April 2025 Pembekalan Manajemen Risiko Jenjang 4
yang memadai kepada anggota SKAI; April 12-13, 2025 Risk Management Training Level 4
14. Kebijakan pembatasan penggunaan jasa dan masa 14. The policy on limiting the assignment of services and 16-17 April 2025 Pembekalan Audit Intern Level Auditor
April 16-17, 2025 Internal Audit Training Level Auditor
tunggu (cooling-off period) yang memadai bagi pihak an adequate cooling-off period for external auditors.
26 April 2025 Uji Kompetensi Manajemen Risiko Jenjang 4
auditor ekstern. April 26, 2025 Risk Management Competency Test Level 4
17 Mei 2025 Ujian Sertifikasi Audit Level Auditor (J4)
ETIKA PROFESIONAL PROFESSIONAL ETHICS May 17, 2025 Audit Certification Exam Level Auditor (J4)
19-20 Mei 2025 Training Pembekalan Manajemen Risiko Jenjang 4
May 19-20, 2025 Risk Management Training Level 4
Dalam menjalankan fungsi audit intern, Kepala SKAI dan In performing internal audit functions, the Head of SKAI
24 Mei 2025 Ujian Sertifikasi Manajemen Risiko Jenjang 4
seluruh anggota SKAI berpegang pada Etika Profesional and SKAI members adhere to Professional Ethics, which
May 24, 2025 Risk Management Certification Exam Level 4
yang meliputi: encompasses:
30 Juni, 1 Juli, 12 Juli 2025 Pembekalan Audit Intern Level Auditor, Supervisor, Manager
1. Independensi dan Objektivitas 1. Independence and Objectivity June 30, July 1, July 12, 2025 Internal Audit Training Level Auditor, Supervisor, Manager
Satuan Kerja Audit Intern (SKAI) melaksanakan tugas The Internal Audit Unit (SKAI) must perform its 3 Juli 2025 Financial Tecniques & Financial Analysis for Bank
dan fungsinya secara independen serta objektif duties and functions independently and objectively, July 3, 2025 Financial Techniques & Financial Analysis for Bank
dengan berpedoman pada standar yang berlaku. adhering to applicable standards. Consequently, the 5 Juli 2025 Ujian Sertifikasi Audit Level Auditor (J4)
July 5, 2025 Audit Certification Exam Level Auditor (J4)
Oleh karena itu, Kepala SKAI dan seluruh auditor Head of SKAI and all SKAI auditors are prohibited from
11 Juli 2025 Ujian Sertifikasi Audit Level Supervisor (J5)
SKAI dilarang merangkap jabatan atau tugas dalam holding concurrent positions or duties in the Bank’s July 11, 2025 Audit Certification Exam for Supervisors (J5)
operasional Bank. operational activities. 14 Juli 2025 Ujian Sertifikasi Audit Level Supervisor (J5)
2. Integritas 2. Integrity July 14, 2025 Audit Certification Exam Level Supervisor (J5)
Kepala SKAI dan Anggota SKAI wajib memiliki The Head and the Members of SKAI are required to 21 Juli 2025 Ujian Sertifikasi Audit Level Manager (J6)
July 21, 2025 Audit Certification Exam Level Manager (J6)
integritas dalam melaksanakan tugasnya yang have integrity in operating their duties which are
21-22 Juli 2025 Pembekalan Manajemen Risiko (J5)
tercermin dari tindakan yang: reflected in the actions that:
July 21-22, 2025 Risk Management Training (J5)
• Dapat diandalkan, tegas, jujur dan terpercaya; • Reliable, assertive, honest and trustworthy;
29 Juli 2025 Uji Kompetensi Management Risiko (J5)
• Mampu menjaga kerahasiaan • Able to maintain the confidentiality of July 29, 2025 Risk Management Competency Test (J5)
informasi yang diperoleh dalam information obtained in carrying out duties; 19 - 23 Agustus 2025 Training ISO/IEC 27001 :2022
pelaksanaan tugas; August 19-23, 2025 ISO/IEC 27001:2022 Training
• Dapat menghindari benturan kepentingan; dan • Can avoid conflicts of interest; and
• Wajib mengimplementasikan Kode Etik Audit • Obliged to implement the Internal Audit Code of
Intern. Ethics.
3. Kompetensi 3. Competence
Kepala SKAI dan anggota SKAI wajib memiliki serta The Head of SKAI and SKAI members must possess and
terus meningkatkan pengetahuan, keterampilan, dan continuously enhance the comprehensive knowledge,
kompetensi yang diperlukan secara komprehensif skills, and competencies required for performing
dalam pelaksanaan fungsi audit intern. internal audit functions.
168 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 169
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
RAPAT SKAI PADA TAHUN BUKU 2025 SKAI MEETINGS IN FISCAL YEAR 2025
Tanggal Aktivitas
Date Activities
SKAI telah melaksanakan rapat sepanjang tahun 2025 SKAI has carried out the following meetings throughout
sebagai berikut: 2025: 8 - 11 Juli 2025 Cabang Tunjungan
8 - 11 July 2025 Tunjungan Branch
9 - 11 Juli 2025 Divisi Human Capital
9 - 11 July 2025 Human Capital Division
Uraian Total Rapat Kehadiran Persentase (%)
Description Total Meeting Attendance Percentage (%) 28 - 29 Juli 2025 Cabang Samanhudi
28 - 29 July 2025 Samanhudi Branch
Rapat Internal 12 12 100 30 Juli - 1 Agustus 2025 Cabang Coklat
Internal Meeting 30 July - 1 August 2025 Coklat Branch
Rapat dengan Dewan Komisaris, 4 - 8 Agustus 2025 Cabang Pembantu Wiyung
24 24 100
Direksi, dan/atau Komite Audit 4 - 8 August 2025 Wiyung Sub-branch
Meeting with the Board 22 - 26 September 2025 Cabang Bandung
of Commissioners, Board 22 - 26 September 2025 Bandung Branch
of Directors, and/or Audit
22 - 26 September 2025 Unit Kerja Cyber Security
Committee
22 - 26 September 2025 Cyber Security Work Unit
Rapat dengan Kantor Akuntan
24 - 30 September 2025 Single Customer View (SCV)
Publik (KAP) 1 1 100
24 - 30 September 2025
Meeting with Public Accounting
Firm (KAP) 6 - 10 Oktober 2025 Cabang Denpasar
6 - 10 October 2025 Denpasar Branch
28 Oktober - 4 November 2025 Sistem Layanan Informasi Keuangan (SLIK)
PELAKSANAAN TUGAS SKAI SKAI DUTIES IMPLEMENTATION 28 October - 4 November 2025 Financial Information Service System (SLIK)
PADA TAHUN BUKU 2025 IN FISCAL YEAR 2025 24 - 28 November 2025 Unit Kerja Accounting
24 - 28 November 2025 Accounting Work Unit
SKAI telah melaksanakan tugas sepanjang tahun 2025 SKAI has carried out the following tasks throughout 2025:
sebagai berikut:
Tanggal Aktivitas
SISTEM PENGENDALIAN INTERNAL
Date Activities INTERNAL CONTROL SYSTEM
6 - 10 Januari 2025 Maturity Digital Bank
6 - 10 January 2025 Digital Bank Maturity Untuk mencapai target bisnis dan meningkatkan nilai To achieve business targets and enhance stakeholder
20 - 24 Januari 2025 WEB Semester 1 bagi pemangku kepentingan, Bank menerapkan Sistem value, the Bank has implemented an Internal Control
20 - 24 January 2025
Pengendalian Intern sebagai elemen pengawasan kunci System as a critical oversight component of its governance
12 - 21 Februari 2025 Laporan Hasil Penilaian Kepatuhan (LHPK)
12 - 21 February 2025 Compliance Assessment Report (LHPK) dalam tata kelolanya. Bank terus memperkuat sistem framework. The Bank continuously strengthens its internal
17 - 20 Februari 2025 Cabang Medan pengendalian intern guna mendukung operasional yang control system to support sound and prudent operations,
17 - 20 February 2025 Medan Branch sehat dan prudent, memastikan kecukupan pengendalian, ensuring adequate controls, effective risk management,
24 - 25 Februari 2025 Cabang Mangga Dua efektivitas pengelolaan risiko, efisiensi operasional, operational efficiency, financial reporting integrity, and
24 - 25 February 2025 Mangga Dua Branch
integritas laporan keuangan, serta kepatuhan terhadap compliance with applicable regulations and legislation.
18 - 20 Maret 2025 Cabang Pembantu Sunter
regulasi dan perundang-undangan yang berlaku.
18 - 20 March 2025 Sunter Sub-branch
16 - 17 April 2025 IACCS - ATM
16 - 17 April 2025 DASAR PENETAPAN SISTEM BASIS FOR THE FORMATION OF
15 - 17 April 2025 Cabang Pembantu Ngagel PENGENDALIAN INTERNAL BANK BANK’S INTERNAL CONTROL SYSTEM
15 - 17 April 2025 Ngagel Sub-branch
21 - 23 April 2025 Unit Kerja General Affairs Sistem Pengendalian Intern Bank diterapkan sesuai The Bank’s Internal Control System has been implemented
21 - 23 April 2025 General Affairs Work Unit
dengan ketentuan regulator, meliputi antara lain: in accordance with regulatory requirements, including
8 - 9 Mei 2025 Cabang Makassar
8 - 9 May 2025 Makassar Branch among others:
26 - 28 Mei 2025 Pengaduan Nasabah • Peraturan Otoritas Jasa Keuangan No. 18/ • Financial Services Authority Regulation No. 18/
26 - 28 May 2025 Customer Complaints POJK.03/2016 tanggal 16 Maret 2016 tentang POJK.03/2016 dated March 16, 2016 regarding
2 - 5 Juni 2025 Fitur QRIS-MPM Penerapan Manajemen Risiko Bagi Bank Umum; Application of Risk Management for Commercial
2 - 5 June 2025 QRIS-MPM Feature
Banks;
2 - 5 Juni 2025 IBMB - Fitur SKN dan RTGS
2 - 5 June 2025 IBMB - SKN and RTGS Features
• Surat Edaran Otoritas Jasa Keuangan No. 34/ • Financial Services Authority Circular No. 34/
SEOJK.03/2016 tanggal 01 September 2016 tentang SEOJK.03/2016 dated September 1, 2016 regarding the
7 - 11 Juni 2025 Divisi IT
7 - 11 June 2025 IT Division Penerapan Manajemen Risiko Bagi Bank Umum; Implementation of Risk Management for Commercial
11 - 16 Juni 2025 Unit Kerja APU-PPT Banks;
11 - 16 June 2025 APU-PPT Work Unit
• Surat Edaran Otoritas Jasa Keuangan No. 35/ • Financial Services Authority Circular No. 35/
12 - 13 Juni 2025 Fitur QRIS-CPM SEOJK.03/2017 tanggal 7 Juli 2017 tentang Pedoman SEOJK.03/2017 dated July 7, 2017 regarding Guidelines
12 - 13 June 2025 QRIS-CPM Feature
Standar Sistem Pengendalian Intern Bagi Bank Umum. for Internal Control Systems Standards for Commercial
24 - 25 Juni 2025 WEB Semester 2
24 - 25 June 2025 Banks.
170 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 171
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
PENERAPAN SISTEM PENGENDALIAN INTERN IMPLEMENTATION OF INTERNAL CONTROL LAPORAN PENGENDALIAN INTERNAL DALAM INTERNAL CONTROL REPORT ON THE
SYSTEMS PROSES PELAPORAN KEUANGAN FINANCIAL REPORTING PROCESS
Dewan Komisaris, Direksi, dan seluruh karyawan The Board of Commissioners, Board of Directors, and all PT Bank of India Indonesia Tbk (“Bank”) berkomitmen PT Bank of India Indonesia Tbk (“Bank”) is committed to
menerapkan pengendalian intern Bank untuk memastikan employees implement the Bank’s internal controls to ensure untuk senantiasa menjaga integritas pelaporan keuangan maintaining the integrity of the Bank’s financial reporting
sistem pengendalian berjalan efektif, yang mencakup 5 effective operation, encompassing 5 key components: Bank sebagaimana yang diamanatkan pula dalam as mandated in Financial Services Authority Regulation
elemen utama yaitu: Peraturan Otoritas Jasa Keuangan Nomor 15 Tahun 2024 No. 15 of 2024 concerning the Integrity of Bank Financial
1. Pengawasan oleh Manajemen dan Budaya 1. Supervision by Management and Control Culture; tentang Integritas Pelaporan Keuangan Bank. Sejalan Reporting. In line with this commitment, the Bank’s Board
Pengendalian; dengan komitmen tersebut, Direksi Bank telah mengambil of Directors has taken the following steps:
2. Identifikasi dan Penilaian Risiko; 2. Risk Identification and Evaluation; langkah-langkah berikut:
3. Kegiatan Pengendalian dan Pemisahan Fungsi; 3. Control and Separation of Functions; • Menerbitkan Surat Keputusan Direksi Nomor 003/ • Issuing Board of Directors Decree Number 003/KP-
4. Sistem Akuntansi, Informasi dan Komunikasi; 4. Accounting, Information and Communication System; KP-ACCT/INT/SK/SP/I/2025 tentang Kebijakan ACCT/INT/SK/SP/I/2025 concerning Internal Control
5. Kegiatan Pemantauan dan Tindakan Koreksi 5. Monitoring Activities and Corrective Actions for Pengendalian Internal dalam Proses Pelaporan Policies in the Financial Reporting Process and Board
Penyimpangan. Deviations. Keuangan serta Surat Keputusan Direksi Nomor 131/ of Directors Decree Number 131/KP-AFSI/INT/SK/MFI/
KP-AFSI/INT/SK/MFI/XII/2025 tentang Prosedur XII/2025 on Internal Control Procedures for Financial
PERNYATAAN KECUKUPAN PENGENDALIAN STATEMENT OF INTERNAL CONTROL Pengendalian Internal atas Pelaporan Keuangan, yang Reporting, which aim to ensure the truth, accuracy, and
INTERN ADEQUACY bertujuan untuk memastikan kebenaran, keakuratan, transparency of Financial Information and Financial
dan transparansi Informasi Keuangan dan Laporan Statements. These policies and procedures are also
Direksi dan Dewan Komisaris berkomitmen penuh untuk The Board of Directors and Board of Commissioners are Keuangan. Kebijakan dan prosedur tersebut juga intended to ensure that the Financial Statements
memastikan Tata Kelola Perusahaan yang meliputi struktur fully committed to ensuring that Corporate Governance dimaksudkan untuk memastikan bahwa Laporan have been prepared in accordance with applicable
tata kelola, proses tata kelola, dan hasil tata kelola encompassing governance structure, processes, and Keuangan telah disusun sesuai dengan standar financial accounting standards and the Financial
diterapkan secara efektif guna mencapai tujuan strategis outcomes is effectively implemented to achieve strategic akuntansi keuangan yang berlaku serta ketentuan Services Authority’s provisions on the recording and
dan meningkatkan nilai Bank. Direksi bertanggung jawab objectives and enhance the Bank’s value. The Board of Otoritas Jasa Keuangan mengenai pencatatan dan reporting of financial transactions.
atas implementasi sistem pengendalian intern yang wajib Directors is responsible for implementing the internal pelaporan transaksi keuangan.
dijalankan oleh seluruh jajaran Direksi, pejabat Bank, control system, which must be executed by all Directors, • Memastikan penerapan kebijakan dan prosedur • Ensuring the effective implementation of internal
karyawan, Komite Eksekutif, serta Satuan Kerja Audit Bank officials, employees, Executive Committees, and pengendalian internal dalam proses pelaporan control policies and procedures in the Bank’s financial
Intern. Dewan Komisaris, didukung Komite Audit, bertugas the Internal Audit Unit. The Board of Commissioners, keuangan Bank berjalan dengan efektif. reporting process.
memastikan sistem pengendalian intern berfungsi optimal assisted by the Audit Committee, oversees the effective • Membentuk Unit Anti Fraud Strategy & ICFR yang • Establishing an Anti-Fraud Strategy & ICFR Unit
dan efektif, mencakup antara lain: functioning of the internal control system, including bertanggung jawab dalam penerapan strategi responsible for implementing Anti-Fraud strategies,
among others: Anti Fraud termasuk pencegahan kecurangan atau including the prevention of fraud or manipulation of
• Operasional Bank telah dijalankan secara efektif, • Bank operational has been carried out effectively, manipulasi atas Informasi Keuangan dan/atau the Bank’s Financial Information and/or Financial
efisien dan sistem pengendalian intern telah berjalan efficiently and the internal control system has been Laporan Keuangan Bank. Statements.
efektif. effective. • Menyediakan sistem informasi yang mendukung • Providing an information system that supports
• Laporan Keuangan yang akurat, wajar, dapat • Financial reports that are accurate, reasonable, pelaporan keuangan sesuai dengan standar akuntansi financial reporting in accordance with financial
diandalkan dan tepat waktu. accountable and timely. keuangan serta ketentuan Otoritas Jasa Keuangan accounting standards and the Financial Services
• Kepatuhan terhadap ketentuan dan perundangan • Compliance with applicable rules and regulations has mengenai pencatatan transaksi keuangan. Authority’s provisions regarding the recording of
yang berlaku telah dijalankan dengan baik. been implemented properly. financial transactions.
• Pengamanan aset Bank telah dijalankan • Securing the assets of the Bank has been carried out
dengan baik. properly PERNYATAAN DIREKSI ATAS KECUKUPAN DAN STATEMENT OF THE BOARD OF DIRECTORS
EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL ON THE ADEQUACY AND EFFECTIVENESS
EVALUASI EFEKTIVITAS PENGENDALIAN INTERN EVALUATION OF THE INTERNAL CONTROL DALAM PROSES PELAPORAN KEUANGAN BANK OF INTERNAL CONTROL OVER THE BANK’S
EFFECTIVENESS FINANCIAL REPORTING PROCESS
Sepanjang tahun 2025, Bank secara konsisten menerapkan Throughout 2025, the Bank consistently implemented its Bank telah menyusun dan menetapkan kebijakan The Bank has developed and established policies
sistem pengendalian intern sesuai dengan prinsip-prinsip internal control system in accordance with established dan prosedur yang mengatur mekanisme pengendalian and procedures that govern effective internal control
pengendalian yang berlaku, dengan kualitas sistem secara control principles, achieving overall effective and optimal internal dalam proses pelaporan keuangan (internal over financial reporting mechanisms and applies them
keseluruhan berjalan efektif dan optimal. system quality. control over financial reporting) secara efektif dan consistently and continuously so as to provide reasonable
menerapkannya secara konsisten dan berkesinambungan assurance to all stakeholders regarding the effectiveness
sehingga dapat memberikan keyakinan yang memadai of internal control in the Bank’s financial reporting
bagi seluruh pemangku kepentingan atas efektivitas process, which is always in accordance with financial
penerapan pengendalian internal dalam proses accounting standards and applicable Financial Services
pelaporan keuangan Bank senantiasa sesuai dengan Authority regulations, and to prepare and present financial
standar akuntansi keuangan serta ketentuan Otoritas statements that are accurate and free from material
Jasa Keuangan yang berlaku serta menyusun dan misstatement.
menyajikan Laporan Keuangan yang wajar dan bebas dari
salah saji material.
172 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 173
Page 89
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
PENERAPAN FUNGSI KEPATUHAN
Sehubungan dengan Laporan Keuangan Bank untuk tahun In relation to the Bank’s Financial Statements for the
buku yang berakhir pada tanggal 31 Desember 2025, financial year ending December 31, 2025, the Bank’s Board
Direksi Bank dengan ini menyatakan bahwa: of Directors hereby states that:
COMPLIANCE FUNCTION IMPLEMENTATION
Direksi Bank bertanggung jawab atas: The Bank’s Board of Directors is responsible for:
1. Penyusunan dan penyajian Informasi Keuangan dan 1. The preparation and presentation of Financial
Laporan Keuangan; Information and Financial Statements; Bank telah menjalankan fungsi kepatuhan sesuai Peraturan The Bank has implemented the compliance function in
a. Kesesuaian penyusunan dan penyajian Laporan a. The preparation and presentation of the Financial Otoritas Jasa Keuangan No. 46/POJK.03/2017 tanggal accordance with Financial Services Authority Regulation
Keuangan dengan standar akuntansi keuangan Statements in accordance with financial 12 Juli 2017 tentang Pelaksanaan Fungsi Kepatuhan Bank No. 46/POJK.03/2017 dated July 12, 2017, regarding the
dan ketentuan Otoritas Jasa Keuangan mengenai accounting standards and Financial Services Umum, yang mencakup langkah-langkah sebagai berikut: Implementation of Compliance Functions in Commercial
pencatatan transaksi keuangan; Authority regulations regarding the recording of Banks, encompassing the following actions:
financial transactions; 1. Mewujudkan terlaksananya budaya kepatuhan pada 1. Realizing the implementation of compliance culture
b. Kelengkapan dan kebenaran isi Laporan b. The completeness and accuracy of the contents semua tingkatan organisasi dan kegiatan usaha Bank; at all levels of the Bank’s organization and business
Keuangan; dan of the Financial Statements; and activities;
c. Penerapan pengendalian internal dalam proses c. The implementation of internal controls in the 2. Mengelola risiko kepatuhan yang dihadapi oleh Bank; 2. Managing compliance risks faced by the Bank;
pelaporan keuangan Bank. Bank’s financial reporting process. 3. Memastikan agar kebijakan, ketentuan, sistem dan 3. Ensuring that policies, provisions, systems and
prosedur serta kegiatan usaha yang dilakukan oleh procedures as well as business activities carried out
2. Direksi Bank telah melakukan penelaahan dan 2. The Bank’s Board of Directors has reviewed and Bank telah sesuai dengan ketentuan Otoritas Jasa by the Bank are in accordance with the provisions of
penilaian atas Laporan Keuangan untuk tahun buku assessed the Financial Statements for the fiscal year Keuangan dan ketentuan peraturan perundang- the Financial Services Authority and applicable laws
yang berakhir pada tanggal 31 Desember 2025 melalui ending December 31, 2025, through the applicable undangan yang berlaku; dan and regulations; and
mekanisme internal yang berlaku dengan hasil bahwa internal mechanisms, with the result that internal 4. Memastikan kepatuhan Bank terhadap komitmen 4. Ensuring the Bank’s compliance with commitments
pengendalian internal dalam proses pelaporan controls in the Bank’s financial reporting process yang dibuat oleh Bank kepada Otoritas Jasa made by the Bank to the Financial Services Authority
keuangan Bank telah diterapkan secara efektif, dan have been effectively implemented, and the Financial Keuangan dan/atau otoritas pengawas lain yang and/or other authorized supervisory authorities.
Laporan Keuangan telah disusun serta disajikan Statements have been prepared and presented fairly berwenang.
secara wajar semua hal yang material. in all material respects.
Untuk memenuhi ketentuan Otoritas Jasa Keuangan To comply with the Financial Services Authority’s
mengenai fungsi kepatuhan, Bank telah menunjuk Direktur requirements regarding compliance functions, the Bank
yang mengelola fungsi Kepatuhan, bertanggung jawab has appointed a Director to manage the Compliance
kepada Direktur Utama, dan mengawasi Satuan Kerja function, who reports to the President Director and
Kepatuhan, APU PPT dan PPPSPM, Satuan Kerja Manajemen oversees the Compliance, AML CFT & CPF Work Unit, the Risk
Risiko, Unit Sistem dan Prosedur, Anti Fraud Strategy & ICFR Management Work Unit, the Systems and Procedure Unit,
serta Data Protection, sesuai Surat Keputusan No. 185/KP- Anti Fraud Strategy & ICFR as well as Data Protection, in
HC/SK/DAK/IX/2025 tanggal 22 September 2025 tentang accordance with Decree No. 185/KP-HC/SK/DAK/IX/2025
Struktur Organisasi PT Bank of India Indonesia Tbk. dated September 22, 2025 regarding the Organizational
Structure of PT Bank of India Indonesia Tbk.
Pelaksanaan Program Kerja Fungsi Kepatuhan Tahun 2025, Implementation of the 2025 Compliance Function Work
di antaranya: Program, including:
1. Mewujudkan terlaksananya budaya kepatuhan pada 1. Fostering a culture of compliance at all levels of
semua tingkatan organisasi dan kegiatan usaha the Bank’s organization and business activities by
Bank melalui sosialisasi ketentuan otoritas (OJK/BI/ disseminating information on regulatory requirements
peraturan perundang-undangan lain yang berlaku) (OJK/BI/other applicable laws and regulations) and
dan ketentuan intern Bank melalui surat/memo internal Bank requirements through letters/memos
dan atau email yang diedarkan Direksi, satuan kerja and/or emails circulated by the Board of Directors,
terkait dan juga diskusi bersama dengan satuan kerja relevant work units, and joint discussions with relevant
terkait, serta upaya peningkatan kompetensi sumber work units, as well as efforts to improve human
daya manusia melalui kegiatan pelatihan/training resource competencies through training and/or
dan atau workshop. workshops.
2. Meminimalisir dan mengelola risiko kepatuhan yang 2. Minimizing and managing compliance risks faced by
dihadapi oleh Bank dengan memperbaiki Tingkat the Bank by improving the Risk Based Bank Rating
Kesehatan Bank dan membuat rencana tindak and creating an action plan to improve the risk based
perbaikan tingkat kesehatan Bank dan rencana Bank rating and a plan to implement governance;
tindak penerapan tata kelola;
3. Memastikan kebijakan, ketentuan, sistem dan 3. Ensuring that the policies, provisions, systems, and
prosedur serta kegiatan usaha yang dilakukan procedures as well as business activities carried out
Bank telah sesuai dengan ketentuan Otoritas Jasa by the Bank are in accordance with the provisions
Keuangan dengan melakukan compliance testing of the Financial Services Authority by conducting
terhadap aktivitas sebagai berikut: compliance testing on the following activities:
174 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 175
Page 90
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
• Review kepatuhan terhadap prosedur bank dan • Reviewing compliance with bank procedures Historis Kantor Akuntan Publik dan Akuntan Publik yang melakukan Audit
review Kepatuhan terhadap produk dan jasa and reviewing compliance with new product and History of Public Accounting Firms and Public Accountants Conducting the Audit
aktivitas baru; service activities;
• Review terhadap pemberian kredit untuk plafon • Reviewing the granting of credit for certain
tertentu. ceilings. Jasa Lain yang Diberikan Selain Jasa Audit Keuangan Periode
Alamat
Other Services Provided Other than Financial Audit Period
4. Memastikan kepatuhan Bank terhadap 4. Ensuring the Bank’s compliance with regulators by Address
Services
Regulator dengan meningkatkan compliance improving compliance monitoring by following up with
monitoring dengan menindaklanjuti kepada Unit the relevant work units on the Bank’s commitment to
Kantor Akuntan Publik Kanaka Puradiredja, Suhartono Wisma Bumiputera Lt. 12 2025
kerja terkait pemenuhan komitmen Bank terhadap follow up on the results of OJK and other regulators’ Public Accountant Office Kanaka Puradiredja, Suhartono Jl. Jend. Sudirman Kav. 75, Jakarta Pusat
tindaklanjut laporan hasil pemeriksaan OJK dan audit reports and monitoring the Bank’s prudential Wisma Bumiputera, 12th Floor
Jl. Jend. Sudirman Kav. 75, Central Jakarta
Regulator lain serta memantau prinsip kehati-hatian principles regarding BMPK, KPMM, PDN, and Core
Kantor Akuntan Publik Kanaka Puradiredja, Suhartono Wisma Bumiputera Lt. 12 2024
Bank terhadap BMPK, KPMM, PDN, Modal Inti dengan Capital using data from the relevant work units;
Public Accountant Office Kanaka Puradiredja, Suhartono Jl. Jend. Sudirman Kav. 75, Jakarta Pusat
menggunakan data dari unit kerja terkait; Wisma Bumiputera, 12th Floor
5. Melakukan penerapan program Anti Pencucian Uang, 5. Implementing Anti-Money Laundering, Counter- Jl. Jend. Sudirman Kav. 75, Central Jakarta
Pencegahan Pendanaan Terorisme, dan Pencegahan Terrorism Financing, and Counter-Proliferation Kantor Akuntan Publik Kanaka Puradiredja, Suhartono Wisma Bumiputera Lt. 12 2023
Public Accountant Office Kanaka Puradiredja, Suhartono Jl. Jend. Sudirman Kav.75, Jakarta Pusat
Pendanaan Proliferasi Senjata Pemusnah Massal (APU, Financing (AML, CTF, and CFP) programs by increasing
Wisma Bumiputera, 12th Floor
PPT, dan PPPSPM) melalui peningkatan pemahaman understanding of AML, CTF, and CFP provisions Jl. Jend. Sudirman Kav. 75, Central Jakarta
ketentuan APU, PPT, dan PPPSPM dengan pelatihan through training and conducting monitoring, Kantor Akuntan Publik Tanubrata, Sutanto, Fahmi, Bambang Puri Indah Financial Tower Lt. 19 2022
serta melakukan pemantauan, analisis transaksi analysis of financial transactions, Cash Transaction dan Rekan (anggota dari BDO Internasional) Jl. Puri Lingkar Dalam Blok T8, Jakarta Barat
Public Accountant Office Tanubrata, Sutanto, Fahmi, Puri Indah Financial Tower, 19th Floor
keuangan, Laporan Transaksi Keuangan Tunai (LTKT), Reports (LTKT), Suspicious Financial Transaction Jl. Puri Lingkar Dalam Blok T8, West Jakarta
Bambang and Partners (member of BDO Internasional)
Laporan Transaksi Keuangan Mencurigakan (LTKM), Reports (LTKM), Financial Transaction Reports on
Kantor Akuntan Publik Tanubrata, Sutanto, Fahmi, Bambang Puri Indah Financial Tower Lt. 19 2021
Laporan Transaksi Keuangan Transfer Dana dari dan Fund Transfers from and to Foreign Countries (LTKL), dan Rekan (anggota dari BDO Internasional Jl. Puri Lingkar Dalam Blok T8, Jakarta Barat
Ke Luar Negeri (LTKL), pemantauan secara berkala periodic monitoring and follow-up on DTTOT and Public Accountant Office Tanubrata, Sutanto, Fahmi, Puri Indah Financial Tower, 19th Floor
Bambang and Partners (member of BDO Internasional) Jl. Puri Lingkar Dalam Blok T8, West Jakarta
dan menindaklanjuti DTTOT dan PPPSPM, melakukan PPPSPM, conducting reviews of data cleansing and
review atas cleansing data dan pengkinian updating customer data.
data nasabah. Jasa Lain yang Diberikan Selain Jasa Audit Other Services Provided Other than Financial
Keuangan Audit Services
Laporan fungsi kepatuhan disampaikan secara Compliance function reports have been submitted semi- Kantor Akuntan Publik Kanaka Puradiredja, Suhartono The public accounting firm Kanaka Puradiredja,
semesteran kepada Otoritas Jasa Keuangan annually to the Financial Services Authority with copies to tidak memberikan jasa lain bagi Bank selain jasa audit Suhartono did not provide any services to the Bank
dengan tembusan kepada Direktur Utama dan Dewan the President Director and Board of Commissioners. The keuangan pada periode tahun 2025. other than financial auditing services during the 2025
Komisaris. Pelaksanaan tugas Direktur Kepatuhan scope of the Compliance Director’s duties complies with period.
telah memenuhi ketentuan regulator, namun Bank regulatory requirements, while the Bank continues efforts 2. Pelaksanaan Audit oleh Otoritas Jasa Keuangan 2. Audit by the Financial Services Authority
terus berupaya memperkuat budaya kepatuhan dalam to strengthen the compliance culture in decision-making Otoritas Jasa Keuangan (OJK) melaksanakan The Financial Services Authority (OJK) conducted a
pengambilan keputusan dan operasional sehari-hari. and daily operations. pemeriksaan terhadap Bank untuk tahun 2025 2025 examination of the Bank based on OJK letter No.
berdasarkan surat OJK No. SR-2/PB.3233/2025 SR-2/PB.3233/2025 dated October 6, 2025 concerning
tanggal 6 Oktober 2025 tentang Rencana the General Audit Plan for the position on August 31,
AKUNTAN PUBLIK Pemeriksaan Umum posisi 31 Agustus 2025 terhadap
PT Bank of India Indonesia Tbk. Pemeriksaan
2025 of PT Bank of India Indonesia Tbk. The audit was
conducted from October 2025 until the exit meeting
PUBLIC ACCOUNTANT dilakukan sejak bulan Oktober 2025 sampai on November 28, 2025.
dengan exit meeting pemeriksaan pada tanggal
28 November 2025.
FUNGSI AUDIT EKSTERNAL EXTERNAL AUDIT FUNCTION
1. Pelaksanaan Audit oleh Auditor Eksternal
Penunjukan Kantor Akuntan Publik dan Akuntan Publik
1. Audit Implementation by External Auditor
The appointment of the Public Accounting Firm
MANAJEMEN RISIKO
telah memenuhi regulasi yang berlaku, yaitu terdaftar and Public Accountant complies with applicable RISK MANAGEMENT
di Otoritas Jasa Keuangan, masa jabatan KAP dan AP regulations, being registered with the Financial
tidak melebihi 5 tahun buku, serta sesuai persetujuan Services Authority, with tenure not exceeding 5 Bank menyadari adanya perkembangan pesat pada The Bank recognizes the rapid evolution of external
Rapat Umum Pemegang Saham (RUPS) berdasarkan book years, and approved by the Annual General lingkungan eksternal dan internal perbankan yang disertai and internal banking environments accompanied by
rekomendasi Komite Audit melalui Dewan Komisaris. Meeting of Shareholders (AGMS) upon Audit kompleksitas risiko usaha yang semakin tinggi. Hal ini increasingly complex business risks. This drives continuous
Kantor Akuntan Publik Kanaka Puradiredja, Suhartono, Committee recommendations through the Board of mendorong Bank untuk terus memperkuat penerapan enhancement of Good Corporate Governance principles
yang ditunjuk berdasarkan wewenang RUPS, telah Commissioners. Kanaka Puradiredja, Suhartono Public prinsip Good Corporate Governance dan manajemen and effective risk management in compliance with
mengaudit laporan keuangan Bank untuk tahun buku Accounting Firm, appointed under AGMS authority, risiko yang efektif sesuai regulasi Otoritas Jasa Keuangan Financial Services Authority regulations and applicable
yang berakhir 31 Desember 2025 dan menyatakan audited the Bank’s financial statements for the year serta perundang-undangan yang mengatur Bank laws governing commercial banks and public companies.
bahwa laporan keuangan tersebut telah disusun ended December 31, 2025, and issued an opinion that Umum dan perusahaan publik. Sebagai respons, Bank In response, the Bank has established risk management
sesuai prinsip akuntansi yang diterima umum di the financial statements are presented in accordance menetapkan kebijakan dan strategi manajemen risiko policies and strategies through integrated methodologies
Indonesia. with Indonesian Generally Accepted Accounting
Principles.
176 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 177
Page 91
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
melalui metodologi terintegrasi untuk mengidentifikasi, to identify, measure, monitor, and control 8 major risks 1. Identifikasi, yang dilakukan melalui aktivitas antara 1. Identify, which is done by activities such as;
mengukur, memantau, dan mengendalikan 8 jenis risiko which are credit, market, liquidity, operational, legal, lain:
utama yakni kredit, pasar, likuiditas, operasional, hukum, strategic, compliance, and reputational as well as risks • Proses identifikasi dan pengukuran risiko atas • Risk identification and measurement of fund
strategis, kepatuhan, dan reputasi serta risiko produk dan from new products and activities, ensuring business seluruh aktivitas penyaluran dana melalui circulation through providing credit and funds
aktivitas baru, guna menjaga keberlangsungan usaha. continuity. pemberian kredit dan penempatan dana antar allocation between the Bank is conducted
Bank dilakukan melalui suatu proses analisis through a process of credit analysis and the
GAMBARAN UMUM MENGENAI SISTEM OVERVIEW OF RISK MANAGEMENT SYSTEM FOR kredit dan penetapan peringkat atau kualitas establishment of the rating and quality of the
MANAJEMEN RISIKO EMITEN ATAU PERUSAHAAN ISSUERS OF PUBLIC COMPANIES debitur (credit rating); debtor (credit rating);
PUBLIK • Pengukuran risiko kredit dan operasional • Credit and operational risk measurement is
dilaporkan setiap 3 bulan dan selanjutnya reported every 3 months and is then organized
Penerapan manajemen risiko di Bank dilaksanakan The implementation of risk management in the Bank is dibuatkan penyusunan profil risiko. into a risk profile.
melalui tahapan yang saling terintegrasi, mulai dari carried out through integrated stages, starting from the 2. Pengukuran, yang dilakukan melalui aktivitas antara 2. Measurement, which is done by activities such as;
proses identifikasi, pengukuran, pemantauan hingga process of identification, measurement, monitoring to lain:
pengendalian risiko atas seluruh aktivitas usaha Bank risk control for all Bank business activities in accordance • Bank menetapkan risk appetite melalui • The Bank establishes a risk appetite through the
sesuai dengan profil risiko Bank. Dalam praktiknya, with the Bank’s risk profile. In practice, risk management penetapan limit transaksi antar Bank berupa establishment of transactional limit between
manajemen risiko diterapkan pada keputusan bisnis yang is applied to business decisions that directly affect money market limit dan foreign exchange limit. the Banks in the form of money market limit
berpengaruh langsung terhadap kegiatan operasional operations and the organization, including the review Sedangkan limit transaksi lainnya seperti Batas and foreign exchange limit. Meanwhile, other
dan organisasi, antara lain dalam penilaian perpanjangan, of extensions, increases, amendments, and new credit Maksimum Pemberian Kredit (BMPK), Posisi transactional limits such as legal lending limit
penambahan, perubahan, maupun pengajuan fasilitas proposals. Periodically, the risk management unit also Devisa Neto, serta batasan lainnya ditetapkan (BMPK), net foreign exchange position, as well as
kredit baru. Secara berkala, satuan kerja manajemen monitors the performance of fund disbursement, in terms sesuai ketentuan yang berlaku; other limits are regulated according to relevant
risiko juga memantau kinerja penyaluran dana, baik dari of portfolio composition, credit quality, and the adequacy regulations;
sisi portofolio dan kualitas kredit maupun kecukupan of Allowance for Expected Credit Losses (CKPN), thus • Bank menyampaikan laporan profil risiko kepada • The Bank reports its risk profiles to the Financial
pembentukan Cadangan Kerugian Penurunan Nilai (CKPN), providing a comprehensive view of the Bank’s credit risk Otoritas Jasa Keuangan secara triwulanan. Services Authority on a quarterly basis.
sehingga profil risiko kredit Bank dapat tergambarkan profile. 3. Pemantauan, yang dilakukan melalui aktivitas antara 3. Monitoring, which is done by activities such as;
secara menyeluruh. lain:
• Pengawasan aktif Dewan Komisaris, berupa • Active monitoring of the Board of Commissioners
Untuk memperkuat penerapan tersebut, Bank To reinforce this implementation, the Bank continuously pengawasan atas kebijakan operasional Bank on the operational policies of the Bank in general,
menyusun dan menyempurnakan secara develops and updates its policies, procedures, secara umum, seperti pelaksanaan Tata Kelola such as Good Corporate Governance, strategy,
berkesinambungan kebijakan, prosedur, pengembangan competencies, accountability mechanisms, reporting Perusahaan yang baik, penentuan strategi, internal control, compliances, investments,
kompetensi, akuntabilitas, sistem pelaporan, serta systems, and supporting technology so that risk pengendalian internal, kepatuhan, investasi, performance targets and risk management. In
dukungan teknologi, agar manajemen risiko dilaksanakan management is conducted in an increasingly prudent target kinerja dan manajemen risiko. Dalam conducting its monitoring function, the Board of
secara semakin prudent dan sejalan dengan prinsip manner and remains aligned with transparency principles menjalankan fungsi pengawasan, Dewan Commissioners are able to conduct a meeting
keterbukaan yang berlaku bagi perusahaan publik. applicable to public companies. Komisaris dapat melakukan rapat langsung with the Board of Directors.
dengan Direksi;
JENIS RISIKO DAN CARA PENGELOLAANNYA TYPE OF RISK AND MANAGEMENT METHOD • Pengawasan aktif oleh Direksi dilakukan • Active supervision by the Board of Directors
melalui rapat-rapat yang membahas masalah is carried out through meetings that address
Sesuai Peraturan Otoritas Jasa Keuangan No. 18/ In compliance with Financial Services Authority operasional seperti Unit kerja Bisnis, Kantor operational issues such as Business Units, Branch/
POJK.03/2016 tanggal 16 Maret 2016 tentang Penerapan Regulation No. 18/POJK.03/2016 dated March 16, 2016 Cabang/Capem, Unit kerja Legal dan Remedial, Sub-Branch Offices, Legal and Remedial Units,
Manajemen Risiko Bagi Bank Umum dan Surat Edaran OJK on Risk Management Implementation for Commercial pembahasan temuan SKAI, rapat antar Divisi, discussions of Internal Audit findings, inter-
No. 34/SEOJK.03/2016 tanggal 1 September 2016, Bank Banks and OJK Circular Letter No. 34/SEOJK.03/2016 rapat ALCO dan Komite Manajemen Risiko; Division meetings, ALCO meetings and Risk
telah menerapkan manajemen risiko komprehensif untuk dated September 7, 2016, the Bank has implemented Management Committee meetings;
mengelola 8 jenis risiko utama sebagai berikut: comprehensive risk management covering 8 major risk • Keputusan pemberian kredit kepada Selain • Decisions to grant credit to non-Related Parties
types as follows: Pihak Terkait secara berjenjang harus mendapat in stages must be approved by the Board of
1. Risiko Kredit 1. Credit Risk persetujuan Direksi (kecuali Direktur Kepatuhan) Directors (except the Compliance Director) and
2. Risiko Pasar 2. Market Risk dan melalui unit kerja terkait menyampaikan through the relevant work units by submitting
3. Risiko Likuiditas 3. Liquidity Risk laporannya secara berkala kepada Dewan periodic reports to the Board of Commissioners;
4. Risiko Operasional 4. Operational Risk Komisaris;
5. Risiko Hukum 5. Legal Risk • Keputusan pemberian kredit kepada Pihak Terkait • Decisions to grant credit to Related Parties must
6. Risiko Strategis 6. Strategic Risk harus mendapatkan persetujuan sampai dengan be approved by the Board of Commissioners;
7. Risiko Kepatuhan 7. Compliance Risk Dewan Komisaris;
8. Risiko Reputasi 8. Reputational Risk • Direksi secara aktif mengkaji ulang kebijakan • The Board of Directors actively review the Bank’s
dan prosedur kerja Bank, serta evaluasi atas work policies and procedures, as well as evaluating
Pelaksanaan manajemen risiko di Bank dilaksanakan The Bank’s risk management implementation is conducted pencapaian Rencana Bisnis Bank; the achievement of the Bank’s Business Plan;
melalui tahapan proses berikut: through the following processes: • Pengawasan berkala dari Direksi dan Dewan • Periodic supervision by the Board of Directors
Komisaris atas seluruh aktivitas yang memiliki and Board of Commissioners on all activities that
risiko maupun potensi risiko di masa mendatang have risks or potential risks in the future is carried
178 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 179
Page 92
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
dilakukan minimal setiap triwulan dalam rapat out at least every quarter at the Risk Monitoring Daya Manusia (SDM) dan Management Information Human Resources (HR) and Management Information
Komite Pemantau Risiko; Committee meeting; System (MIS) serta sistem pengendalian risiko. System (MIS) as well as the risk control system.
• Pemantauan atas eksposur risiko • Monitoring of risk exposure is carried out by Penilaian peringkat kualitas penerapan manajemen The assessment of the quality of risk management
dilakukan oleh satuan kerja yang independen dari work units that are independent from the risk- risiko terdiri dari 5 skala yaitu strong, satisfactory, implementation consists of 5 scales, namely strong,
unit pengambil risiko yaitu Divisi Kepatuhan, Unit taking unit, namely the Compliance Division, Risk fair, marginal dan unsatisfactory. Penjelasan terkait satisfactory, fair, marginal and unsatisfactory.
Manajemen Risiko, Divisi Audit Intern dan Komite Management Unit, Internal Audit Division and manajemen risiko juga dapat dilihat secara lengkap Explanations related to risk management can also be
ALCO. ALCO Committee. pada laporan keuangan yang elah diaudit pada seen in full in the audited financial report in Note No.
4. Pengendalian, yang dilakukan melalui aktivitas antara 4. Control, which is done by activities such as; Catatan No. 39 poin g. 39 point g.
lain:
• Bank menyusun kebijakan dan prosedur • The Bank compiles policies and procedures of
pengelolaan risiko mencakup antara lain produk/
transaksi yang mengandung risiko, penetapan
risk management that encompasses production/
transaction that includes risk, establishment of
PERMASALAHAN HUKUM
limit, penetapan tugas, wewenang dan tanggung limits, establishments of works, authority and LITIGATION
jawab masing-masing bagian, sistem pelaporan responsibility of each section, reporting and
dan dokumentasi, serta sistem pengendalian documentation system and internal control Bank menghadapi beberapa perkara hukum yang The Bank faced several legal matters currently under
intern; system; masih dalam proses penyelesaian pada tahun resolution in 2025. To date, these legal issues have not
• Bank menerapkan Assets and Liabilities • The Bank implements Asset and Liabilities 2025. Hingga saat ini, isu-isu hukum tersebut materially impacted the Bank’s financial condition.
Management (ALMA) dalam melaksanakan Management (ALMA) in conducting its risk control tidak memberikan dampak material terhadap kondisi
fungsi pengendalian risiko suku bunga, risiko nilai interests, exchange rate risks (foreign values) and keuangan Bank.
tukar (valuta asing) dan risiko likuiditas; liquidity risks;
• Bank melaksanakan sistem pengendalian • The Bank conducts an internal system of control Jumlah Kasus
Total Cases
intern secara konsisten dan berkesinambungan consistently and relevant to all implementation of Permasalahan Hukum
Legal Cases Perdata Pidana
terhadap seluruh pelaksanaan kegiatan usaha business and operational activities at all levels of
Civil Criminal
dan operasional pada seluruh jenjang organisasi the Bank organization through the Internal Audit
Telah mendapat putusan yang mempunyai 9 -
Bank melalui Divisi Audit Intern. Selain itu, Division. Apart from that, the implementation of kekuatan hukum tetap (inkracht)
penerapan manajemen risiko juga dilakukan risk management is also carried out in the form Case that has received a decision which has
permanent legal force (inkracht)
dalam bentuk kegiatan pelatihan risk awareness of risk awareness training activities in the form
dalam bentuk sosialisasi dan peningkatan of socialization and increasing competence.
Dalam proses penyelesaian 11 -
kompetensi. Sosialisasi diberikan dalam rangka Socialization is provided in order to increase In completion process
meningkatkan budaya sadar risiko. Sosialisasi the risk awareness culture. This outreach is
tersebut dilaksanakan antara lain dalam bentuk carried out, among other things, in the form of Total 20 -
pelatihan sertifikasi manajemen risiko dan risk management certification training and risk
ketentuan manajemen risiko. management provisions.
TINJAUAN ATAS EFEKTIVITAS SISTEM REVIEW OF THE EFFECTIVENESS OF RISK SANKSI ADMINISTRATIF
MANAJEMEN RISIKO EMITEN ATAU MANAGEMENT SYSTEM FOR ISSUERS OR
ADMINISTRATIVE SANCTIONS
PERUSAHAAN PUBLIK PUBLIC COMPANIES
Selama tahun 2025, terdapat pengenaan sanksi During 2025, administrative sanctions in the form of fines
Bank melakukan evaluasi berkala terhadap 8 jenis risiko Periodic assessment of the 8 risk types is presented in the
administratif berupa denda atas kewajiban penyampaian were imposed for failure to submit reports to the Financial
yang disajikan dalam laporan profil risiko, mencerminkan risk profile report, illustrating individual risk levels and
laporan kepada Otoritas Jasa Keuangan dan Bank Services Authority and Bank Indonesia. However, these
tingkat risiko per jenis dan skor komposit secara the overall composite risk score. The Bank’s independent
Indonesia. Namun demikian denda finansial tersebut tidak financial penalties were immaterial and did not affect the
keseluruhan. Penilaian profil risiko secara mandiri (self- risk profile assessment (self-assessment) is conducted in
material dan tidak mempengaruhi kondisi keuangan atau Bank’s financial condition or business continuity the Bank’s
assessment) dilakukan sesuai Surat Edaran OJK No. 14/ accordance with OJK Circular Letter No. 14/SEOJK.03/2017
kelangsungan usaha Bank. business continuity.
SEOJK.03/2017 tentang Tingkat Kesehatan Bank dengan on Risk Based Bank Rating using 2 main assessment
menggunakan 2 indikator utama penilaian yaitu: indicators:
Tidak terdapat sanksi administratif material yang No material administrative sanctions were imposed on the
• Risiko Inheren, yang merupakan hasil penilaian • Inherent Risk, which is the result of an assessment
dikenakan kepada Bank, Dewan Komisaris, maupun Direksi Bank, its Board of Commissioners, or Board of Directors
berdasarkan faktor penilaian dan indikator kuantitatif based on assessment factors and quantitative and
oleh Otoritas Jasa Keuangan atau otoritas terkait lainnya by the Financial Services Authority or other relevant
maupun kualitatif sehingga dapat menggambarkan qualitative indicators so that it can describe the
sepanjang tahun 2025. authorities throughout 2025.
risiko yang melekat (inheren) pada Bank. Penilaian risks inherent in the Bank. The inherent risk rating
peringkat risiko inheren terdiri dari 5 skala yaitu low, assessment consists of 5 scales, namely low, low to
low to moderate, moderate, moderate to high dan moderate, moderate, moderate to high and high;
high;
• Kualitas penerapan manajemen risiko merupakan • The quality of risk management implementation
suatu kesimpulan atas penerapan manajemen risiko is a conclusion on the Bank’s risk management
Bank yang terdiri dari Tata Kelola risiko, kerangka implementation which consists of risk governance, risk
manajemen risiko, proses manajemen risiko, Sumber management framework, risk management process,
180 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 181
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
KODE ETIK PENYEDIAAN DANA KEPADA PIHAK TERKAIT
DAN PENYEDIAAN DANA BESAR
PROVISION OF FUNDS TO RELATED PARTIES
AND PROVISION OF LARGE EXPOSURE
CODE OF CONDUCT
Penyediaan Dana Jumlah Debitor Nominal (Jutaan Rp)
Funds Provision Total Debitor Nominal (Million Rp)
Bank menetapkan Kode Etik sebagai komitmen The Bank establishes its Code of Ethics to foster
membentuk budaya organisasi berbasis kepercayaan, organizational values of trust, professionalism, and Kepada Pihak Terkait | To Related Parties 8 1.059
profesionalisme, dan integritas, sekaligus menanamkan integrity, while cultivating disciplined, responsible, a. Kredit | Credit 1 7
sikap disiplin, bertanggung jawab, responsif, inisiatif, responsive, proactive, expert, collaborative, empathetic b. Penempatan | Bank Placement 7 1.052
kompeten, kolaboratif, peduli, serta menjaga integritas behavior that prevents position abuse and ultimately c. Bank Garansi | Bank Guarantee - -
jabatan demi memperkuat kepercayaan pemegang builds shareholder confidence. This Code applies to Kepada Debitur Inti | Core Debtors 15 2.935.101
saham. Kode Etik ini wajib dipatuhi oleh seluruh all Board of Commissioners members, Directors, and a. Individu | Individual 7 1.271.529
anggota Dewan Komisaris, Direksi, dan karyawan Bank, employees, consistently enforced in line with the Bank’s b. Kelompok | Group 8 1.663.572
dengan penegakan yang selaras visi-misi perusahaan vision and mission through pocketbook distribution and
melalui sosialisasi via buku saku peraturan dan saat work contract signing. Key provisions of the Corporate 1. Per 31 Desember 2025, Bank memberikan fasilitas 1. As of December 31, 2025, the Bank provided funding
penandatanganan kontrak kerja. Poin-poin utama Kode Code of Ethics include the following: dana kepada 8 debitur pihak terkait (related party) to 8 debtors of related parties totaling Rp1,059 million
Etik Perusahaan mencakup sebagai berikut: dengan total Rp1.059 juta, dengan rincian sebagai with details as follows:
• Mematuhi peraturan internal, peraturan Bank • Comply with internal regulations, the regulation from berikut:
Indonesia, peraturan Otoritas Jasa Keuangan dan Bank Indonesia, the regulation from The Authority of • Kepada 1 debitur dalam bentuk kredit dengan • To 1 debtor in the form of credit with a total
peraturan perundangan lainnya yang berlaku; Financial Services and other applicable legislation; total nominal Rp7 juta; nominal value of Rp7 million;
• Menolak penyuapan dan korupsi; • Reject any form of bribery and corruption; • Kepada 7 debitur dalam bentuk penempatan • To 7 debtors in the form of Nostro placements
• Menghindari kompromi karena hadiah dan hiburan; • Refuse to compromise due to gifts and entertainment; Nostro dengan total nominal Rp1.052 juta; with a total nominal value of Rp1,052 million;
• Mencegah pencucian uang dan fraud; • Prevent money laundering and fraud; • Tidak terdapat penyediaan dana kepada Pihak • There is no provision of funds to Related Parties in
• Menghindari benturan kepentingan; • Avoid conflict of interest; Terkait dalam bentuk Bank Garansi. the form of Bank Guarantees
• Cepat dan tanggap dalam menangani keluhan • Fast and responsive in handling customer complaints ; 2. Per 31 Desember 2025, total penyediaan dana 2. As of December 31, 2025, large exposures (large
pelanggan; besar (large exposure) kepada 15 debitur mencapai funding) were extended to 15 debtors totaling
• Menjaga kerahasiaan dan perlindungan informasi • Safeguard confidentiality and protect any relevant Rp2.935.101 juta, dengan rincian sebagai berikut: Rp2,935,101 million, with the following:
dan data; information and data; • Individu dengan jumlah 7 debitur dengan total • Individuals with a total of 7 debtors with a total
• Memperlakukan karyawan serta Pemegang Saham • Treat employees and Shareholders with fairness and nominal Rp1.271.529 juta; nominal value of Rp1,271,529 million;
secara adil dan setara; equality; • Grup dengan jumlah 8 debitur dengan total • Groups with a total of 8 debtors with a total
• Terbuka dan jujur kepada para regulator; • Be honest to the regulator; nominal Rp1.663.572 juta. nominal value of Rp1,663,572 million.
• Senantiasa menjaga sikap dan perilaku. • Maintain a good attitude and behavior.
Rencana Strategis Bank Bank Strategic Plan
KEBIJAKAN PENGUNGKAPAN INFORMASI Bank menyusun rencana strategis
(corporate plan), jangka menengah, dan jangka pendek
jangka panjang The Bank has developed long-term (corporate plan),
medium-term, and short-term (business plan) strategies
INFORMATION DISCLOSURE POLICY (business plan) sesuai ketentuan Otoritas Jasa Keuangan in accordance with Financial Services Authority (OJK)
(OJK) serta selaras dengan visi-misi perusahaan. Rencana regulations and aligned with its vision and mission. These
TRANSPARANSI KONDISI KEUANGAN DAN NON TRANSPARENCY OF THE BANK’S FINANCIAL ini dirancang secara realistis, komprehensif, dan terukur plans are formulated realistically, comprehensively, and
KEUANGAN BANK YANG BELUM DIUNGKAP AND NON-FINANCIAL CONDITIONS THAT HAVE dengan mempertimbangkan dinamika eksternal-internal, measurably, considering external and internal factors
DALAM LAPORAN LAIN NOT BEEN DISCLOSED IN OTHER REPORTS prinsip kehati-hatian, serta Good Corporate Governance while adhering to prudence principles and good corporate
untuk menjamin pertumbuhan berkelanjutan, pengelolaan governance to ensure sustainable growth, optimal risk
Bank konsisten menerapkan prinsip transparansi terkait The Bank consistently practiced transparency regarding risiko optimal, dan peningkatan nilai bagi pemangku management, and enhanced stakeholder value.
kinerja keuangan dan non-keuangan sesuai regulasi yang its financial and non-financial performance in compliance kepentingan.
berlaku pada tahun 2025. Transparansi ini diwujudkan with regulatory requirements in 2025. This transparency is
melalui penyampaian informasi yang akurat dan tepat demonstrated through timely and accurate information PEMBELIAN KEMBALI (BUY BACK) SAHAM DAN/ BUY BACK OF BANK SHARES AND/ OR BONDS
waktu kepada seluruh pemangku kepentingan. Bank disclosure to all stakeholders. The Bank provides broad ATAU OBLIGASI BANK
menyediakan akses luas terhadap informasi melalui situs access to information via its official website, mass media,
web resmi, media massa, serta publikasi di jaringan kantor and office network publications to ensure comprehensive Tidak ada Pembelian Kembali (Buy Back) Saham dan/ There was no Buy Back of Bank Shares and/or Bonds
untuk memastikan keterbukaan informasi yang mudah and accessible information openness. atau Obligasi Bank sepanjang tahun 2025. throughout 2025.
diakses.
Pembagian Saham (Shares Option) Shares Option
Share Option Shares Option Bank tidak menerapkan kebijakan atau program The Bank maintains no policy or program for share options
Bank tidak menerapkan kebijakan atau program share The Bank does not have any policy or program for share share option berupa Employee Stock Option Program in the form of Employee Stock Option Program (ESOP) or
option seperti Employee Stock Option Program (ESOP) options, including Employee Stock Option Program (ESOP) maupun Management Stock Option Program Management Stock Option Program (MSOP) for members
maupun Management Stock Option Program (MSOP) (ESOP) or Management Stock Option Program (MSOP), (MSOP) untuk anggota Dewan Komisaris, Direksi, dan of the Board of Commissioners, Board of Directors, and
untuk anggota Dewan Komisaris, Direksi, maupun pejabat for members of the Board of Commissioners, Board of pejabat eksekutif. Executive Officers.
eksekutif. Directors, or executive officers.
182 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 183
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
PENAMBAHAN MODAL MELALUI RIGHT ISSUE CAPITAL ADDITION THROUGH RIGHT ISSUE kepatuhan serta transparansi operasional. WBS dirancang violations that could lead to internal fraud, financial losses,
mencegah pelanggaran kebijakan dan prosedur yang and reputational risks if exposed in mass media. In line with
Bank telah mematuhi ketentuan Peraturan OJK No. 12/ The Bank has complied with Financial Services Authority berpotensi menimbulkan fraud internal, kerugian finansial, ethical standards, the Bank provides accessible reporting
POJK.03/2020 tentang Konsolidasi Bank Umum dengan Regulation No. 12/POJK.03/2020 on Commercial Bank serta risiko reputasi jika terekspos media. Sesuai standar channels for employees, business partners, customers, the
memenuhi Modal Inti Minimum bertahap yang ditetapkan Consolidation by meeting the phased minimum core etika, Bank menyediakan saluran pelaporan yang public, and former employees through designated Work
OJK minimal Rp3 triliun pada tahun 2022. capital requirement set by OJK of at least Rp3 trillion mudah diakses bagi karyawan, mitra kerja, nasabah, Units or Whistleblowing Officers (WBO), with the following
in 2022. masyarakat, dan mantan karyawan melalui Unit Kerja communication channels:
atau Whistleblowing Officer (WBO) yang ditunjuk, dengan
PT Bank of India Indonesia Tbk pada tahun 2025 tidak PT Bank of India Indonesia Tbk will not conduct a capital
jalur komunikasi sebagai berikut:
melakukan penambahan modal melalui rights issue, increase through a rights issue in 2025, in line with its
sejalan dengan strategi permodalan yang disesuaikan capitalization strategy tailored to business needs and
dengan kebutuhan bisnis dan dinamika pasar. market dynamics. E-mail : wbs@boiindonesia.co.id
Nomor Kontak l Contact Number : 0813-1999-2241
PROGRAM KEPEMILIKAN SAHAM OLEH MANAGEMENT AND/OR EMPLOYEE STOCK
MANAJEMEN DAN/ATAU KARYAWAN OWNERSHIP PROGRAM Selain saluran WBS melalui komunikasi digital, Bank In addition to digital WBS reporting channels, the Bank
juga menyediakan Kotak Pengaduan/Saran di Banking provides physical Complaint/Suggestion Boxes in Banking
Hingga akhir tahun 2025, Bank tidak memiliki program Until the end of 2025, the Bank does not have a share
Hall untuk memudahkan pelaporan. Direksi dan Dewan Halls for easy access. The Board of Directors and Board
kepemilikan saham oleh manajemen dan/ atau karyawan. ownership program for management and/or employees.
Komisaris bertanggung jawab mengawasi efektivitas of Commissioners oversee WBS implementation to ensure
WBS guna menumbuhkan budaya keterbukaan organisasi, effectiveness and foster organizational transparency, with
PEMBERIAN DANA dengan Komite Audit secara berkala
implementasinya. Bank telah menerbitkan Kebijakan/
mengevaluasi the Audit Committee conducting regular evaluations. The
Bank has issued WBS Policy/Procedures through Directors’
UNTUK KEGIATAN SOSIAL Prosedur WBS melalui Surat Keputusan Direksi No. No.101/
KP-AUD/INT/SK/JAM/X/2025 tanggal 8 Oktober 2025
Decree No. No. 101/KP-AUD/INT/SK/JAM/X/2025 dated 8
October 2025 regarding “Policy and Standard regarding
GRANTING FUNDS FOR SOCIAL ACTIVITIES tentang “Kebijakan dan Prosedur tentang Whistleblowing Whistleblowing System” to strengthen compliance and
System” untuk memperkuat kepatuhan dan pengendalian internal controls, covering:
Bank berkomitmen menjalankan program Tanggung The Bank is committed to implementing annual Corporate internal, mencakup:
Jawab Sosial Perusahaan (CSR) setiap tahun sebagai Social Responsibility (CSR) programs as a demonstration 1. Kebijakan dan Prosedur mengenai penerapan 4 pilar 1. Policies and Procedures regarding the application of 4
wujud kepedulian terhadap aspek lingkungan, sosial, of care for environmental, social, and governance Anti Fraud yaitu: Anti Fraud pillars, namely:
dan tata kelola (ESG) yang sejalan dengan penerapan (ESG) aspects, aligned with Social and Environmental a. Pencegahan, a. Prevention,
Tanggung Jawab Sosial dan Lingkungan (TJSL) serta Responsibility (TJSL) and sustainable business principles. b. Deteksi, b. Detection,
prinsip keberlanjutan usaha. Program CSR dan TJSL yang The CSR and TJSL programs cover 4 main areas: c. Investigasi, Pelaporan dan Sanksi, c. Investigation, Reporting and Sanctions,
dilaksanakan mencakup 4 bidang utama yaitu: d. Pemantauan, Evaluasi dan Tindak Lanjut; d. Monitoring, Evaluation and Follow-Up;
1. Bidang lingkungan hidup; 1. Environmental area; 2. Pencegahan dan penanganan atas pelanggaran 2. Prevention and handling of violations of regulations,
2. Bidang Ketenagakerjaan, Kesehatan dan 2. Employment, Occupational Health and Safety (OHS) peraturan, pelanggaran kode etik, serta pelanggaran code of ethics and other violations that can result in
Keselamatan Kerja (K3); area; lain yang dapat mengakibatkan kerugian finansial financial loss and reputation risk;
3. Bidang kemasyarakatan; dan 3. Community area; and dan risiko reputasi;
4. Bidang nasabah. 4. Customer area. 3. Tata kelola dan penanganan laporan pengaduan 3. The governance and handling of complaints reports
dan pengungkapan pengaduan serta penyelesaian and disclosures of complaints and resolves of
Informasi mengenai program dana CSR dan/ Information regarding CSR and/or TJSL funding programs pelanggaran dalam rangka memperjelas tanggung violations in order to clarify responsibility for following
atau TJSL juga disajikan secara lengkap pada is also presented comprehensively in the Implementation jawab atas tindak lanjut pelanggaran yang berujung up violations that lead to internal fraud;
Pelaksanaan Kegiatan Tanggung Jawab Sosial of Social Responsibility Activities section under the pada internal fraud;
pada Bab Ikhtisar Kinerja Keberlanjutan, yang Sustainability Performance Highlights chapter, which 4. Perlindungan untuk Pihak Pelapor (Whistle Blower); 4. Protection for the Whistle Blowers;
merupakan bagian integral dan tidak terpisahkan dari constitutes an integral and inseparable part of the 5. Mendorong peran serta seluruh karyawan dan 5. Encouraging the participation of all employees and
Bab Tata Kelola Perusahaan dalam Laporan Tahunan ini. Corporate Governance chapter in this Annual Report. pihak eksternal untuk menjaga aset Bank dari external parties to safeguard the Bank’s assets from
kerugian; losses;
SISTEM PELAPORAN PELANGGARAN 6. Mempermudah mekanisme
melaporkan pelanggaran atau potensi pelanggaran;
pelaporan untuk 6. Simplifying the reporting mechanism for reporting
violations or potential violations;
WHISTLEBLOWING SYSTEM 7. Sebagai salah satu upaya meningkatkan sistem 7. As an effort to improve the internal control system in
pengendalian internal dalam rangka penerapan the implementation of Good Corporate Governance
aspek Good Corporate Governance. aspects.
Tata kelola perusahaan yang baik memainkan peran Good corporate governance plays a strategic role in
strategis dalam mendukung pencapaian target bisnis Bank supporting the Bank’s business targets and enhancing
sekaligus meningkatkan nilai pemangku kepentingan, stakeholder value, with an effective internal control
PERLINDUNGAN BAGI PELAPOR PROTECTION FOR WHISTLEBLOWERS
dengan sistem pengendalian internal yang efektif sebagai system as its primary pillar. The Bank has implemented the
Media pelaporan dan penanganan laporan WBS menjamin WBS reporting and handling channels ensure
pilar utama. Bank telah menerapkan Sistem Pelaporan Whistleblowing System (WBS) as an early detection and
kerahasiaan identitas pelapor serta isi pelanggaran yang confidentiality of the reporter’s identity and reported
Pelanggaran (Whistleblowing System/WBS) sebagai oversight mechanism to ensure operational compliance
dilaporkan. Perlindungan diberikan kepada pelapor yang violations. Protection is provided to reporters submitting
mekanisme deteksi dini dan pengawasan untuk menjamin and transparency. WBS prevents policy and procedure
menyampaikan identitas, informasi, dan bukti pendukung their identity, information, and supporting evidence for
184 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 185
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
untuk komunikasi dengan WBO terkait pelanggaran communication with the WBO regarding violations. In melalui Unit Audit Internal dengan audit berkala sebagai controls are implemented through the Internal Audit
tersebut. Jika kasus masuk ranah pengadilan, pelapor court dispute cases, reporters may testify without face- langkah pencegahan korupsi, dilengkapi pelaporan kinerja Unit conducting regular audits to prevent corruption
dapat bersaksi tanpa tatap muka dengan terlapor sesuai to-face contact with the accused per legal provisions, penjualan secara rutin kepada PPATK. Penguatan Kode practices, complemented by periodic sales performance
ketentuan hukum, dengan perlindungan mencakup with safeguards against pressure, promotion delays, Etik ini sejalan dengan upaya menciptakan lingkungan reporting to PPATK. Strengthening the Code of Ethics
pembebasan dari tekanan, penundaan promosi, termination, legal suits, property threats, physical harm, bisnis bersih bebas korupsi, sesuai UU No. 8 Tahun 2010 reflects the Company’s dedication to fostering a
pemecatan, gugatan hukum, ancaman harta, kekerasan and adverse records in employee files. tentang Pencegahan Pencucian Uang dan peraturan corruption-free business environment, in line with Law
fisik, maupun catatan merugikan dalam arsip karyawan. terkait lainnya. No. 8 of 2010 on Money Laundering Prevention and other
relevant regulations.
PENANGANAN PELAPORAN/ PENGADUAN REPORTING/ COMPLAINTS HANDLING
Pada tahun 2025, tidak terdapat kejadian korupsi yang In 2025, there were no corruption case occurred in
Laporan dari pelapor akan diproses oleh Whistleblowing Reports from whistleblowers are processed by the terjadi di Bank. the Bank.
Officer (WBO) dan jika memenuhi kriteria, diteruskan Whistleblowing Officer (WBO) and, if deemed valid,
secara rahasia kepada Satuan Kerja Audit Intern (SKAI) forwarded confidentially to the Internal Audit Unit (SKAI) SOSIALISASI ANTI KORUPSI ANTI-CORRUPTION AWARENESS CAMPAIGN
untuk investigasi mendalam. Segala tindakan indisiplin for thorough investigation. Any disciplinary actions against
terhadap pelapor maupun terlapor, termasuk rehabilitasi reporters or respondents, including employee reputation Bank secara rutin melaksanakan sosialisasi berkelanjutan The Bank regularly conducts ongoing awareness
nama baik karyawan, mengacu pada kebijakan penegakan rehabilitation, follow the Bank’s applicable disciplinary tentang bahaya korupsi dan gratifikasi kepada programs on corruption and gratifications for all
disiplin dan sanksi yang berlaku di Bank. Selama tahun enforcement and sanction policies. Throughout 2025, there seluruh karyawan. Materi edukasi disampaikan melalui employees. Educational materials are disseminated
2025, tidak terdapat laporan pengaduan pelanggaran were no violation reports received through Whistleblowing berbagai kanal internal seperti intranet perusahaan dan through various internal channels, including the company
yang diterima melalui mekanisme Whistleblowing System. System mechanism. email langsung kepada karyawan untuk memastikan intranet and direct email communications to ensure
pemahaman menyeluruh. comprehensive understanding.
PIHAK PENGELOLA LAPORAN/ PENGADUAN REPORT/ COMPLAINT HANDLING AUTHORITY
JUMLAH PENYIMPANGAN (INTERNAL FRAUD) TOTAL VIOLATIONS (INTERNAL FRAUD)
Tugas dan Tanggung Jawab WBO antara lain sebagai The duties and responsibilities of WBO are as follows:
berikut: Bank senantiasa berupaya secara konsisten dan The Bank consistently and continuously strives to
1. Menerima laporan pelanggaran dari pihak Pelapor 1. Receive reports of violations from the Reporting Party berkesinambungan dalam penerapan strategi anti fraud implement anti-fraud strategies within the work
melalui media saluran komunikasi yang telah through the media provided by the communication di lingkungan kerja PT Bank of India Indonesia Tbk. Sebagai environment of PT Bank of India Indonesia Tbk. As proof
disediakan atau melalui media komunikasi lain; channel or through other communication media; wujud bukti kesadaran dan kepedulian yang tinggi of the high level of awareness and concern among all
2. Melakukan identifikasi awal dengan cara komunikasi 2. Make initial identification by communicating with the dari seluruh pemangku kepentingan akan pentingnya stakeholders regarding the importance of anti-fraud
dengan Pihak Pelapor dan meminta bukti awal; Reporting Party and requesting initial evidence; anti fraud, selama tahun 2025 tidak terdapat kejadian measures, there were no incidents of internal fraud during
3. Memberitahukan kepada Pihak Pelapor bahwa 3. Notify the Reporting Party that the report has been Internal Fraud. 2025.
laporan telah diterima maksimal 1 minggu sejak received a maximum of 1 week from the reporting
tanggal pelaporan; date;
4. Memberitahukan kepada Pihak Pelapor apabila 4. Notify the Reporting Party if it turns out the report Jumlah Kasus yang Dilakukan oleh
Number of Cases Conducted by
ternyata laporan dimaksud di luar kategori sesuai to is outside the categories according to the Whistle
Kebijakan Whistle Blowing System; Blowing System Policy; Penyimpangan Anggota Direksi dan
Karyawan Tidak Tetap dan
5. Apabila Laporan Pelanggaran beserta 5. If the Violation Report along with the initial evidence (Internal Fraud) Anggota Dewan Komisaris
Karyawan Tetap Tenaga Kerja Alih Daya
dalam 1 tahun Member of the Board of
bukti awal tersebut sudah masuk dalam has been included in the category of violation, WBO Internal Fraud in 1 Year Directors and Board of
Permanent Employees Non Permanent Employees
and Outsource
kategori jenis pelanggaran, maka WBO must forward the report along with the initial evidence Commissioners
harus meneruskan laporan tersebut beserta to the Internal Audit Unit for further processing;
2025 2024 2025 2024 2025 2024
alat bukti awal kepada SKAI untuk diproses
lebih lanjut; Total fraud Nihil | None Nihil | None Nihil | None
6. Memberitahukan hasil akhir investigasi kepada 6. Informs the final results of the investigation to the
Telah diselesaikan
pelapor; reporting party; Total completed
Nihil | None Nihil | None Nihil | None
7. Melakukan tata usaha yang baik, aman dan rahasia 7. Conduct good, safe and confidential violations
Dalam proses penyelesaian
atas laporan pelanggaran. reports governance. di internal bank
Nihil | None Nihil | None Nihil | None
In progress of settlement in
internal
KEBIJAKAN ANTI KORUPSI Belum diupayakan
penyelesaian
Nihil | None Nihil | None Nihil | None
ANTI-CORRUPTION POLICY No resolution has been
attempted
PROGRAM ANTI KORUPSI ANTI-CORRUPTION PROGRAM Telah ditindaklanjuti melalui
proses hukum
Nihil | None Nihil | None Nihil | None
Followed up through legal
Bank menegaskan komitmen kuat menolak segala bentuk The Bank firmly commits to zero tolerance against proceedings
korupsi dan mematuhi penuh regulasi anti-korupsi yang corruption and full compliance with all applicable
berlaku di Indonesia. Pengendalian internal dilakukan Indonesian anti-corruption regulations. Internal
186 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 187
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
PEMENUHAN PENERAPAN PEDOMAN Rekomendasi
Recommendations
Keterangan
Descriptions
Status
Status
TATA KELOLA PERUSAHAAN TERBUKA B. Fungsi dan Peran Dewan Komisaris
The Functions and Roles of The BOC
COMPLIANCE WITH THE IMPLEMENTATION OF GUIDELINES FOR PUBLIC COMPANY
GOVERNANCE Prinsip 4
Principle 4
Penentuan jumlah anggota Dewan Komisaris
mempertimbangkan kondisi Perusahaan.
Jumlah anggota Dewan Komisaris
telah sesuai dengan Anggaran
Terpenuhi
Achieved
Memperkuat Determined the number of members of the Board Dasar Bank, ketentuan regulator
Keanggotaan dan of Commissioners considered the condition of the dan perundang-undangan yang
Rekomendasi Keterangan Status Komposisi Dewan Company berlaku mengenai Direksi dan Dewan
Recommendations Descriptions Status Komisaris. Komisaris Emiten.
Strengthened The number of members of the Board
of Commissioners is in accordance
A. Hubungan Perusahaan Dengan Pemegang Saham Dalam Menjamin Hak-Hak Pemegang Saham The Membership
with the Bank’s Articles of Association,
The Relationships Between The Company With Shareholders In Ensuring The Rights of Shareholders and Compositions
of the Board of regulatory provisions and applicable
Prinsip 1 Perusahaan memiliki cara atau prosedur teknis Pada pelaksanaan RUPS, Terpenuhi Commissioners laws regarding the Board of Directors
Principle 1 pengumpulan suara (voting) baik secara pengumpulan suara (voting) sudah and Board of Commissioners of Listed
Achieved Company.
Meningkatkan Nilai terbuka maupun tertutup yang mengedepankan dilakukan secara terbuka yang
Penyelenggaraan independensi dan kepentingan pemegang saham. mengedepankan independensi dan
Rapat Umum The Company had methods or technical kepentingan pemegang saham. Penentuan komposisi anggota Dewan Komisaris Setiap anggota Dewan Komisaris Terpenuhi
Pemegang Saham procedures for poll (voting), either open or During GMS, the voting mechanism memperhatikan keberagaman keahlian, dipilih berdasarkan kompetensi dan
pengetahuan dan pengalaman yang dibutuhkan. Achieved
(RUPS) closed that promoted the independence and the had been carried out by prioritizing pengalaman yang relevan dengan
Increased The Value interests of shareholders. independence and the interest of Determined the composition of the Board of industri Perbankan guna mendukung
of Shareholders shareholders. Commissioners with the consideration to the efektivitas fungsi pengawasan serta
General diversity of skills, knowledge and experience penerapan tata kelola yang baik.
Seluruh anggota Direksi dan anggota Dewan Seluruh anggota Direksi dan Dengan demikian, Dewan Komisaris
Meeting (SGM) required.
Komisaris Perusahaan hadir dalam RUPS Tahunan. anggota Dewan Komisaris Bank Terpenuhi dapat berkontribusi secara optimal
Implementation hadir dalam RUPS Tahunan.
All members of the Board of Directors and Achieved dalam pengambilan keputusan
Board of Commissioners of the Company All member of the Board of Directors strategis sesuai dengan ketentuan
should be present at the Annual GMS. and Board of Commissioners of the regulator dan perundang-undangan
Bank were present in Annual GMS. yang berlaku.
Each member of the Board of
Ringkasan risalah RUPS tersedia dalam website Ringkasan risalah RUPS tersedia Commissioners is selected based on
Perusahaan paling sedikit selama 1 tahun. dalam situs web resmi (www. their competence and experience
Minutes of meeting of the GMS were available in boiindonesia.co.id). Terpenuhi relevant to the Banking industry
the website of the Company for at least 1 year. Minutes of meeting of the GMS were to support the effectiveness of
Achieved
available in official website (www. the supervisory function and the
boiindonesia.co.id). implementation of good governance.
Thus, the Board of Commissioners
can optimally contribute to strategic
Prinsip 2 Perusahaan memiliki suatu kebijakan komunikasi Bank telah menyediakan informasi Terpenuhi decision-making in accordance with
Principle 2 dengan pemegang saham atau investor. yang lengkap pada situs web resmi regulatory provisions and applicable
Achieved
(www.boiindonesia.co.id) mengenai laws.
Meningkatkan The Company had methods or a policy of
Kualitas Komunikasi communication with shareholders or investors profil Bank, kinerja keuangan, Rapat
Perusahaan dengan Umum Pemegang Saham (RUPS) Prinsip 5 Dewan Komisaris mempunyai kebijakan penilaian Dewan Komisaris telah mempunyai Terpenuhi
Pemegang Saham dan keterbukaan informasi lainnya Principle 5 sendiri (self assessment) untuk menilai kinerja kebijakan penilaian sendiri (self Achieved
atau Investor guna memastikan transparansi dan Dewan Komisaris. assessment) untuk menilai kinerja
Meningkatkan
kemudahan akses bagi Pemegang Dewan Komisaris berdasarkan
Improved The Nilai Kualitas BOC policy assessment (self-assessment) to assess
Saham dan Investor. rekomendasi dari Komite Remunerasi
Quality of Company Penyelenggaraan the performance of the Board of Commissioners.
The Bank has provided comprehensive Rapat Umum dan Nominasi.
Communications
with Shareholders or information on its official website Pemegang Saham BOCs had implemented policy
Investors (www.boiindonesia.co.id) regarding (RUPS) assessment (self-assessment) to
the Bank’s profile, financial assess the performance of the
Increased the Value
performance, General Meeting Board of Commissioners according
of AGM (Annual
of Shareholders (GMS) and other to recommendations from the
General Meeting)
disclosures to ensure transparency Remuneration and Nomination
Implementation
and ease of access for Shareholders Committee.
and Investors
Kebijakan penilaian sendiri (self assessment) untuk Bank telah menerapkan kebijakan
Prinsip 3 Perusahaan mengungkapkan kebijakan Bank telah menyediakan informasi Terpenuhi Terpenuhi
menilai kinerja Dewan Komisaris, diungkapkan penilaian sendiri (self-assessment)
Principle 3 komunikasi Perusahaan dengan pemegang yang lengkap pada situs web resmi Achieved Achieved
melalui Laporan Tahunan Perusahaan. untuk menilai kinerja Dewan Komisaris
Meningkatkan saham atau investor dalam website. (www.boiindonesia.co.id) mengenai
profil Bank, kinerja keuangan, Rapat Policy assessment (self-assessment) to yang diungkapkan secara transparan
Nilai Kualitas The Company revealed its communication policy
dalam Laporan Tahunan.
Umum Pemegang Saham (RUPS) assess the performance of the
Penyelenggaraan with shareholders or investors in website.
dan keterbukaan informasi lainnya Board of Commissioners, disclosed through The Bank has implemented a self-
Rapat Umum
guna memastikan transparansi dan the Annual Report of the Company. assessment policy to evaluate
Pemegang Saham
(RUPS) kemudahan akses bagi Pemegang the performance of the Board of
Saham dan Investor. Commissioners, which is disclosed
Increased The Value transparently in the Annual Report.
of AGM (Annual The Bank has provided comprehensive
General Meeting) information on its official website
Implementation (www.boiindonesia.co.id)regarding
the Bank’s profile, financial
performance, General Meeting
of Shareholders (GMS) and other
disclosures to ensure transparency
and ease of access for Shareholders
and Investors.
188 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 189
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
Rekomendasi Keterangan Status Rekomendasi Keterangan Status
Recommendations Descriptions Status Recommendations Descriptions Status
Dewan Komisaris mempunyai kebijakan terkait Dewan Komisaris Bank telah memiliki Terpenuhi Penentuan komposisi anggota Direksi Penentuan komposisi anggota Terpenuhi
pengunduran diri anggota Dewan Komisaris kebijakan terkait pengunduran diri memperhatikan, keberagaman keahlian, Direksi Bank dilakukan dengan Achieved
Achieved
apabila terlibat dalam kejahatan keuangan. bagi anggota Dewan Komisaris yang pengetahuan dan pengalaman yang dibutuhkan. memperhatikan keberagaman
terlibat dalam kejahatan keuangan, Determined the composition of the Board of keahlian, pengetahuan dan
BOC had a policy related to the resignation
sebagai bagian dari komitmen Directors members regarding the diversity pengalaman yang dibutuhkan. Hal
of members of the Board of Commissioners
terhadap tata kelola yang baik serta of skills, knowledge and experience required. ini bertujuan untuk mendukung
when involved in financial crimes.
kepatuhan terhadap ketentuan efektivitas pengelolaan Bank,
regulator dan perundang-undangan memastikan pengambilan keputusan
yang berlaku. yang strategis, serta meningkatkan
kinerja sesuai dengan prinsip tata
The Bank’s Board of Commissioners
kelola yang baik dan ketentuan
has established a resignation policy
regulator yang berlaku.
for members involved in financial
crimes, as part of its commitment to The composition of the Bank’s
good governance and compliance Board of Directors is determined
with regulatory provisions and by considering the diversity of skills,
applicable laws. knowledge and experience required.
This aims to support effective
management of the Bank, ensure
Dewan Komisaris atau Komite yang menjalankan Dewan Komisaris atau Komite yang Terpenuhi strategic decision-making and
fungsi Remunerasi dan Nominasi menyusun menjalankan fungsi Remunerasi dan enhance performance in accordance
kebijakan suksesi dalam proses Nominasi Nominasi telah menyusun kebijakan Achieved
with good governance principles and
anggota Direksi. suksesi dalam proses nominasi applicable regulatory provisions.
BOC or committee that ran the Remuneration anggota Direksi untuk menjaga
and Nomination function developed succession kesinambungan kepemimpinan di
masa mendatang sesuai dengan Anggota Direksi yang membawahi bidang Anggota Direksi yang membawahi Terpenuhi
policies in the process of Directors members
prinsip tata kelola yang baik, akuntansi atau keuangan memiliki keahlian dan/ bidang akuntansi dan keuangan Achieved
Nomination.
ketentuan regulator dan perundang- atau pengetahuan di bidang akuntansi. memiliki pengalaman di bidang
undangan yang berlaku. Members of the Board of Directors were in charge keuangan dan akuntansi.
The Board of Commissioners or in accounting or financial expertise and / or The Board of Directors member
the Committee responsible for the knowledge in the field of accounting. overseeing accounting and finance
Remuneration and Nomination has experience in the fields of finance
function has developed a succession and accounting.
policy in the nomination process
of Board of Directors members to D. Partisipasi Pemangku Kepentingan
maintain continuity of leadership in Participation of Stakeholders
the future, in accordance with good
governance principles, regulatory
Prinsip 7 Direksi mempunyai kebijakan penilaian sendiri Bank telah memiliki kebijakan Terpenuhi
provisions and applicable laws.
Principle 7 (self assessment) untuk menilai kinerja Direksi. penilaian sendiri (self-assessment) Achieved
Meningkatkan The Company had a communication policy with terhadap kinerja Direksi yang
C. Fungsi dan Peran Direksi Kualitas shareholders or investors. ditetapkan dalam Pedoman
The Functions and Roles of The BOD Pelaksanaan Tugas Kerja Direksi terkait Penilaian dan
dan Tanggung Pertanggungjawaban Kinerja.
Prinsip 6 Penentuan jumlah anggota Direksi Penentuan jumlah anggota Terpenuhi Jawab Direksi The Bank has established a
Principle 6 mempertimbangkan kondisi Perusahaan serta Direksi dilakukan dengan Achieved self-assessment policy for the
Improved the
Memperkuat efektifitas dalam pengambilan keputusan. mempertimbangkan kondisi Bank performance of the Board of
Quality of Duties and
Keanggotaan dan Determined the number of Board of Directors serta efektivitas dalam pengambilan Directors, which is outlined in the
Responsibilities of
Komposisi Direksi. members considering the condition of the keputusan. Komposisi Direksi Board of Directors’ Work Guidelines
Directors
Company and effectiveness in decision making. disesuaikan dengan kebutuhan related to Performance Assessment
Strengthened the
organisasi guna mendukung and Accountability
Membership and
pelaksanaan strategi bisnis,
Compositions of the
kepatuhan terhadap ketentuan
Board of Directors Kebijakan penilaian sendiri (self assessment) Penilaian Kinerja Direksi telah Terpenuhi
regulator, serta penerapan tata
kelola yang baik untuk memastikan untuk menilai kinerja Direksi diungkapkan melalui diungkapkan dalam Laporan Achieved
kinerja yang optimal. laporan tahunan Perusahaan. Tahunan ini.
The determination of the number Policy assessment (self-assessment) to assess the Performance assessments of the
of Board of Directors members is performance of the Board of Directors expressed Director have been disclosed in this
carried out by considering the Bank’s through the annual report of the Company Annual Report.
condition and the effectiveness of Terpenuhi
decision-making. The composition Achieved Direksi mempunyai kebijakan terkait pengunduran Pengunduran diri anggota Direksi Terpenuhi
of the Board of Directors is adjusted diri anggota Direksi apabila terlibat dalam telah ditetapkan dalam Pedoman
to the needs of the organization Achieved
kejahatan keuangan. Kerja Direksi terkaitpengunduran diri.
to support the implementation of
Directors had policies related to the resignation The Board of Directors’ resignation
business strategies, compliance
of the Board of Directors members if they were has been stipulated in the Board
with regulatory provisions and the
involved in financial crimes. of Directors Charter related to
application of good governance to
resignation.
ensure optimal performance.
190 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 191
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
TATA KELOLA PERUSAHAAN
Good Corporate Governance
Rekomendasi Keterangan Status Rekomendasi Keterangan Status
Recommendations Descriptions Status Recommendations Descriptions Status
Prinsip 8 Perusahaan memiliki kebijakan untuk mencegah Bank telah memiliki kebijakan untuk Terpenuhi Perusahaan memiliki kebijakan pemberian insentif Bank telah memiliki kebijakan Terpenuhi
Principle 8 terjadinya insider trading. mencegah insider trading melalui Achieved jangka panjang kepada Direksi dan karyawan. pemberian insentif jangka panjang Achieved
Meningkatkan The Company had a policy to prevent insider trading. pengawasan ketat, pedoman etika The Company had a policy of long-term incentives bagi Direksi dan karyawan sebagai
Aspek Tata Kelola dan mekanisme pengendalian for directors and employees. bentuk apresiasi serta untuk
Perusahaan internal guna memastikan kepatuhan mendorong kinerja berkelanjutan
Melalui Partisipasi dan transparansi. sesuai dengan kepentingan jangka
Pemangku The Bank has implemented a policy panjang Bank dan Pemangku
Kepentingan to prevent insider trading through Kepentingan.
Increased Aspects strict supervision, ethical guidelines The Bank has a long-term incentive
of Corporate and internal control mechanisms to policy for the Board of Directors and
Governance ensure compliance and transparency employees as a form of appreciation
Through Stakeholder and to encourage sustainable
Perusahaan memiliki kebijakan anti korupsi dan
Participation performance in line with the long-
anti-fraud. Bank telah memiliki kebijakan Terpenuhi term interests of the Bank and
The Company had a policy of anti-corruption and anti korupsi dan anti-fraud yang Achieved Stakeholders.
anti-fraud. diterapkan melalui pengendalian
internal yang ketat, sistem pelaporan
pelanggaran, serta kepatuhan E. Keterbukaan Informasi
terhadap ketentuan regulator Information Disclosure
guna memastikan integritas dan
transparansi dalam operasional. Prinsip 9 Perusahaan memanfaatkan penggunaan Bank memanfaatkan teknologi Terpenuhi
The Bank has an anti-corruption and Principle 9 teknologi informasi secara lebih luas selain informasi secara luas, tidak hanya Achieved
anti-fraud policy enforced through Meningkatkan website sebagai media keterbukaan informasi. melalui situs web resmi, tetapi juga
strict internal controls, a violation Kualitas The Company utilized the use of information melalui berbagai platform digital dan
reporting system and compliance Pelaksanaan Tugas technology more widely besides website media sosial. Hal ini dilakukan untuk
with regulatory provisions to ensure dan Tanggung as a media openness of The Company. memastikan keterbukaan informasi
integrity and transparency in Jawab Direksi yang lebih efektif, memudahkan
operations. akses bagi pemangku kepentingan,
Improved the
serta meningkatkan interaksi dengan
Perusahaan memiliki kebijakan tentang seleksi Bank telah memiliki kebijakan terkait Quality of Duties and
nasabah dan masyarakat.
dan peningkatan kemampuan pemasok atau seleksi dan peningkatan kemampuan Terpenuhi Responsibilities of
Directors The Bank extensively utilizes
vendor. pemasok atau vendor yang Achieved information technology, not only
The Company had a policy of selection diterapkan secara transparan dan
through the official website but also
and upgrades supplier or vendor. objektif. Kebijakan ini dijalankan oleh
through various digital platforms and
Komite Pengadaan Barang dan Jasa
social media. This is done to ensure
(procurement) yang bertujuan untuk
more effective information disclosure,
memastikan kualitas, kepatuhan
facilitate access for stakeholders and
terhadap ketentuan yang berlaku,
enhance interaction with customers
serta mendukung operasional Bank
and the community.
yang efektif dan berkelanjutan.
The Bank has a policy related to
the selection and improvement of Laporan Tahunan Perusahaan mengungkapkan Bank mengungkapkan pemilik Terpenuhi
suppliers or vendors, implemented pemilik manfaat akhir dalam kepemilikan manfaat akhir dalam kepemilikan Achieved
transparently and objectively. saham Perusahaan paling sedikit 5,00%, saham paling sedikit 5,00% dalam
This policy is carried out by the selain pengungkapan pemilik manfaat akhir Laporan Tahunan, termasuk pemilik
Procurement Committee to ensure dalam kepemilikan saham Perusahaan melalui manfaat akhir dalam kepemilikan
quality, compliance with applicable pemegang saham utama dan pengendali. saham perusahaan melalui
regulations and support effective and Annual Report had disclosed the ultimate pemegang saham utama dan
sustainable Bank operations. beneficiary owners in the ownership of Company pengendali, sesuai dengan ketentuan
shares at least 5.00%, in addition to the disclosure yang berlaku.
of the final beneficial owner in the Company’s The Bank discloses the beneficial
Perusahaan memiliki kebijakan tentang Perusahaan telah memiliki kebijakan
ownership through the major and controlling owners of at least 5.00% share
pemenuhan hak-hak debitur dan kreditur. tentang pemenuhan hak-hak debitur Terpenuhi
shareholders. ownership in the Annual Report,
The Company had a policy on the fulfillment of dan kreditur sesuai dengan ketentuan Achieved including the beneficial owners of
the rights of creditors. yang berlaku.
company shares through major
The company has policies regarding and controlling shareholders,
the fulfillment of debtor and creditor in accordance with applicable
rights in accordance with applicable provisions.
regulations.
Perusahaan memiliki kebijakan sistem Bank telah memiliki kebijakan sistem
whistleblowing whistleblowing yang transparan Terpenuhi
The Company had a policy of whistleblowing dan independen untuk mendukung Achieved
systems. pelaporan pelanggaran, memastikan
perlindungan bagi pelapor, serta
menjaga integritas dan kepatuhan
terhadap ketentuan yang berlaku.
The Bank has a transparent and
independent whistleblowing
system policy to support reporting
violations, ensuring protection for
whistleblowers and maintaining
integrity and compliance with
applicable provisions.
192 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 193
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LAPORAN
KEBERLANJUTAN
SUSTAINABILITY REPORT
2025
Page 100
STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability
IKHTISAR KINERJA KEBERLANJUTAN
Sustainability Performance Highlights
01 IKHTISAR KINERJA KEBERLANJUTAN
SUSTAINABILITY PERFORMANCE HIGHLIGHT Uraian Satuan
2025 2024 2023
Description Unit
Emisi Gas Rumah Kaca (GRK) yang DIhasilkan Generated Greenhouse Gas Emission (GHG)
Kinerja Aspek Ekonomi [OJK B.1]
Cakupan 1
Economic Aspect Performance 160,69 136,69 161,82
Scope 1
Uraian Satuan Cakupan 2
2025 2024 2023 512,76 535,75 503,77
Description Unit Scope 2
Kuantitas Produk yang Dijual Cakupan 3
435,53 2.733,77 408,22
Quantity of Product Sold Scope 3
TonCO2eq
Jumlah Jenis Produk yang Memenuhi Kriteria Total Emisi GRK Cakupan 1 dan 2 yang Dihasilkan
673,45 672,44 665,59
Kegiatan Usaha Berkelanjutan (KKUB) Produk Total Generated Scope 1 and 2 GHG Emission
2 2 2
Number of Product Types that Meet the Criteria for Product
Sustainable Business Activities (KKUB) Total Emisi GRK Cakupan 1, 2, dan 3 yang Dihasilkan
1.108,99 3.406,21 1.073,81
Total Generated Scope 1, 2, and 3 GHG Emission
Kinerja Keuangan
Financial Performance Pengurangan Emisi
(2.297,22) 2.332,4 1.242,55
Emission Reduction
Total Aset
7.171.389 6.815.157 6.128.562 Limbah dan Efluen Waste and Effluent
Total Assets
Kredit Jumlah Limbah yang Dihasilkan
4.189.110 4.140.311 3.716.154 Ton 1.965 1.981,00 1.972
Credit Total Generated Waste
Dana Pihak Ketiga Rp Juta Pengurangan Limbah yang Dihasilkan
3.617.715 3.102.706 2.700.802 Ton (16) 9 4
Third Party Fund Million Generate Waste Reduction
Pendapatan Bunga Bersih Pelestarian Keanekaragaman Hayati Biodiversity Conservation
281.250 285.572 254.64
Net Interest Income
Sebagai lembaga jasa keuangan yang berfokus pada kegiatan intermediasi, Perseroan tidak
Laba (Rugi) Tahun Berjalan memiliki dampak langsung terhadap keanekaragaman hayati. Namun demikian, Perseroan
51.055 78.822 49.713
Income (Loss) for the Year tetap mendukung upaya pelestarian keanekaragaman hayati melalui penerapan prinsip
keuangan berkelanjutan dalam penyaluran kredit, khususnya penyaluran kredit pada sektor
Produk Ramah Lingkungan Kegiatan Usaha Berwawasan Lingkungan (KKUB) sesuai dengan Rencana Aksi Keuangan
Environmental Friendly Product Upaya Pelestarian Keanekaragaman Hayati
Berkelanjutan (RAKB).
Efforts in Biodiversity Preservation
As a financial services institution focused on financial intermediation, the Company does
Penyaluran Kredit di Sektor UMKM
548.090 464.499 433.463 not have direct impacts on biodiversity. Nevertheless, the Company supports biodiversity
Credit Distribution in MSME Sector
conservation by implementing sustainable finance principles in its lending activities,
particularly by promoting financing for Environmentally Sustainable Business Activities
Penyaluran Kredit di Sektor KKUB
194.939 221.901 172.503 (KKUB) in line with the Sustainable Finance Action Plan (RAKB).
Credit Distribution in KKUB Sector
Rp Juta
Persentase Kredit UMKM Terhadap Total Kredit
Million 13,08% 11,22% 11,66%
Percentage of MSME Credit to Total Credit
Kinerja Sosial [OJK B.3]
Persentase Kredit Sektor Kategori Kegiatan Usaha
Berkelanjutan (KKUB) Terhadap Total Kredit
Social Performance
4,65% 5,36% 4,64%
Percentage of Credit for the Sustainable Business
Activity Category (KKUB) Sector to Total Credit Uraian Satuan
2025 2024 2023
Description Unit
Jumlah Pegawai*)
223 222 225
Kinerja Lingkungan [OJK B.2] Total Employees
Orang
Environmental Performance People
Jumlah Pegawai Wanita
111 106 107
Total Female Employees
Uraian Satuan Perputaran Pegawai
2025 2024 2023 % 19,14 11,16 7,54
Description Unit Employee Turnover
Penggunaan Energi Energy Consumption Jumlah Pengaduan Nasabah Pengaduan
38 60 24
Total Customer Complaint Complaint
Bahan Bakar
Liter 39.807 38.740 40.263
Fuel Persentase Penyelesaian Pengaduan Nasabah
% 100 100 100
Customer Complaint Resolution Rate
Listrik
Kwh 760.211 794.292,82 746.885
Electricity Jumlah Dana Penyaluran CSR dan Bina Lingkungan Rp Juta
191 289 244
Total CSR and Community Development Fund Million
Jumlah Penggunaan Air
m3 9.584 9.549,47 9.489
Total Water Consumption
*) Tidak termasuk Direksi dan Dewan Komisaris
Does not include the Board of Directors and the Board of Commissioners
Jumlah Penggunaan Kertas
kg 7.939 3.133 4.003
Total Paper Consumption
196 Laporan Keberlanjutan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Sustainability Report 2025 197
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability STRATEGI & MEMBANGUN
BUDAYA KEBERLANJUTAN
Strategy & Building
A Culture of Sustainability
STRATEGI DAN MEMBANGUN
Manusia (SDM) di bidang Keuangan Berkelanjutan. increasing HR capacity, the Bank is expected to optimize
Melalui peningkatan kapasitas SDM, Bank diharapkan the achievement of its sustainability strategy targets,
02
BUDAYA KEBERLANJUTAN dapat mengoptimalkan pencapaian
keberlanjutan, termasuk meningkatkan kinerja usaha
target strategi including improving business performance
without neglecting the alignment of economic, social,
(profit)
STRATEGIES AND BUILDING A CULTURE OF SUSTAINABILITY (profit) tanpa mengesampingkan keselarasan aspek and environmental aspects. Thus, the Bank’s business
ekonomi, sosial, dan lingkungan hidup. Dengan demikian, sustainability can be maintained while supporting the
keberlanjutan usaha Bank dapat terus terjaga sekaligus realization of stable, inclusive, and sustainable national
STRATEGI KEBERLANJUTAN [SEOJK 16 A.1] SUSTAINABILITY STRATEGY mendukung terwujudnya pertumbuhan ekonomi nasional economic growth, in line with the Government’s agenda,
yang stabil, inklusif, dan berkelanjutan, sejalan dengan especially in the financial services sector.
Latar Belakang Background agenda Pemerintah khususnya pada sektor jasa keuangan.
Mengacu pada Peraturan Otoritas Jasa Keuangan (POJK) Referring to OJK Regulation (POJK) No. 51/POJK.03/2017
Pada tahun 2025, Bank telah menyalurkan kredit pada In 2025, the Bank has disbursed loans to the MSME
No. 51/POJK.03/2017 tentang Penerapan Keuangan concerning the Implementation of Sustainable Finance
sektor UMKM serta Kegiatan Usaha Berwawasan sector and Environmentally Friendly Business Activities
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, for Financial Services Institutions, Issuers, and Public
Lingkungan dengan total sebesar Rp548 miliar atau with a total of Rp548 billion or 13,08% of the Bank’s total
dan Perusahaan Publik, Bank melaksanakan implementasi Companies, the Bank implements Sustainable Finance
13,08% dari total kredit yang disalurkan Bank. Mengacu loans disbursed. Referring to regulatory provisions, the
Keuangan Berkelanjutan melalui penyusunan dan through the preparation and implementation of a
pada ketentuan regulator, Kategori Kegiatan Usaha Sustainable Business Activity Category (KKUB) is grouped
pelaksanaan Rencana Aksi Keuangan Berkelanjutan Sustainable Finance Action Plan (RAKB) in stages. The
Berkelanjutan (KKUB) dikelompokkan ke dalam 12 (dua into 12 (twelve) categories, as follows:
(RAKB) secara bertahap. RAKB disusun dalam dua horizon, RAKB is prepared in two horizons, namely a short-term
belas) kategori, sebagai berikut:
yaitu rencana jangka pendek (1 tahun) dan rencana jangka plan (1 year) and a long-term plan (5 years), which contain
1. Energi terbarukan; 1. Renewable energy;
panjang (5 tahun), yang memuat prinsip penerapan the principles of Sustainable Finance implementation,
2. Efisiensi energi; 2. Energy efficiency;
Keuangan Berkelanjutan, strategi pelaksanaan, serta implementation strategies, and work program plans
3. Pencegahan dan pengendalian polusi; 3. Pollution prevention and control;
rencana program kerja beserta target dan waktu along with their targets and achievement timelines. The
4. Pengelolaan sumber daya alam hayati dan 4. Management of biological natural resources and
pencapaiannya. Pelaksanaan RAKB tersebut senantiasa implementation of the RAKB is always adjusted to the
penggunaan lahan yang berkelanjutan; sustainable land use;
disesuaikan dengan perkembangan bisnis Bank, dengan Bank's business developments, while consistently upholding
5. Konservasi keanekaragaman hayati darat dan air; 5. Conservation of terrestrial and aquatic biodiversity;
tetap mengedepankan prinsip kehati-hatian dan the principles of prudence and risk management.
6. Transportasi ramah lingkungan; 6. Environmentally friendly transportation;
penerapan manajemen risiko.
7. Pengelolaan air dan air limbah yang berkelanjutan; 7. Sustainable water and wastewater management;
8. Adaptasi perubahan iklim; 8. Climate change adaptation;
Penyusunan RAKB tidak hanya ditujukan untuk memenuhi The preparation of the RAKB is not only intended to
9. Produk yang dapat mengurangi penggunaan sumber 9. Products that reduce resource use and generate less
ketentuan regulator, tetapi juga merupakan wujud comply with regulatory requirements, but also represents
daya dan menghasilkan lebih sedikit polusi (eco- pollution (eco-efficient);
komitmen Bank dalam mendorong peningkatan the Bank's commitment to promoting improvements
efficient);
kesejahteraan masyarakat melalui program-program in community welfare through Sustainable Finance
10. Bangunan berwawasan lingkungan yang memenuhi 10. Environmentally friendly buildings that meet
Keuangan Berkelanjutan. Dalam implementasinya, Bank programs. In its implementation, the Bank strives to
standar atau sertifikasi yang diakui secara nasional, nationally, regionally, or internationally recognized
berupaya menyeimbangkan kepentingan ekonomi, balance economic, social, and environmental interests, so
regional, atau internasional; standards or certifications;
sosial, dan lingkungan hidup, sehingga pencapaian that its business performance is not solely profit-oriented,
11. Kegiatan Usaha dan/atau Kegiatan Lain Dari 11. Business Activities and/or Other Activities from Other
kinerja usaha tidak semata berorientasi pada profit, but also contributes meaningfully to the realization of a
Kegiatan Usaha Berwawasan Lingkungan Lainnya; Environmentally Friendly Business Activities;
melainkan juga memberikan kontribusi nyata terhadap stable, inclusive, and sustainable national economy.
12. Kegiatan Usaha dan/atau Kegiatan Lain Dari 12. Business Activities and/or Other Activities from Micro,
terwujudnya perekonomian nasional yang stabil, inklusif,
Kegiatan Usaha Mikro, Kecil, dan Menengah. Small, and Medium Business Activities.
dan berkelanjutan.
Bank secara konsisten mengikuti berbagai kegiatan The Bank consistently participates in various socialization
Pencapaian Strategi Keberlanjutan Sustainability Strategy Achievement
sosialisasi yang diselenggarakan oleh Regulator, activities organized by the Regulator, including
Bank telah menyusun serta menjalankan strategi The Bank has developed and implemented a sustainability termasuk berpartisipasi dalam survei terkait Keuangan participating in surveys related to Sustainable Finance.
keberlanjutan yang dituangkan dalam Rencana Aksi strategy outlined in the Sustainable Finance Action Plan Berkelanjutan. Keikutsertaan Bank dalam kegiatan The Bank's participation in these activities is part of
Keuangan Berkelanjutan (RAKB) dengan mengacu pada (RAKB) with reference to the principles of Sustainable tersebut merupakan bagian dari upaya berkelanjutan its ongoing efforts to strengthen understanding and
prinsip-prinsip Keuangan Berkelanjutan sebagaimana Finance as stipulated in OJK Regulation Number 51/ untuk memperkuat pemahaman serta mendorong encourage the improvement of Environmental, Social, and
diatur dalam Peraturan OJK No. 51/POJK.03/2017 tentang POJK.03/2017 concerning the Implementation of peningkatan implementasi aspek Environmental, Social, Governance (ESG) aspects, as well as in preparation for
Penerapan Keuangan Berkelanjutan bagi Lembaga Sustainable Finance for Financial Services Institutions, and Governance (ESG), sekaligus dalam rangka persiapan the implementation of the Indonesian Sustainable Finance
Jasa Keuangan, Emiten, dan Perusahaan Publik. Strategi Issuers, and Public Companies. The strategy is aimed implementasi Taksonomi Keuangan Berkelanjutan Taxonomy (TKBI).
tersebut diarahkan untuk menjaga keseimbangan antara at maintaining a balance between economic, social, Indonesia (TKBI).
aspek ekonomi, sosial, dan lingkungan hidup, dengan and environmental aspects, with the performance
capaian kinerja masing-masing aspek disajikan pada Bab achievements of each aspect presented in Chapter 6 on Program Strategi Keberlanjutan Sustainability Strategy Program
6 Kinerja Keberlanjutan. Sustainability Performance.
Program Strategi Keberlanjutan Bank disusun sebagai The Bank's Sustainability Strategy Program is formulated
pedoman dalam mengintegrasikan prinsip keuangan as a guideline for integrating sustainable finance
Selaras dengan arah strategi tersebut, fokus utama In line with this strategy, the Bank’s main focus in
berkelanjutan ke dalam seluruh kegiatan usaha, dengan principles into all business activities, with due regard to
Bank dalam pelaksanaan Keuangan Berkelanjutan implementing Sustainable Finance as stated in the
memperhatikan keseimbangan antara aspek ekonomi, the balance between economic, social, and environmental
sebagaimana tercantum dalam RAKB adalah SFAP is to strengthen the competence and skills of its
sosial, dan lingkungan hidup. Strategi keberlanjutan Bank aspects. The Bank's sustainability strategy is aligned with
penguatan kompetensi dan keterampilan Sumber Daya human resources in the field of Sustainable Finance. By
selaras dengan visi, misi, dan tata nilai perusahaan secara the Company's vision, mission, and core values in their
198 Laporan Keberlanjutan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Sustainability Report 2025 199
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability STRATEGI & MEMBANGUN
BUDAYA KEBERLANJUTAN
Strategy & Building
A Culture of Sustainability
menyeluruh. Program ini dirancang untuk mendukung entirety. This program is designed to support the Bank's
Jadwal
pengembangan bisnis Bank dan penerapan prinsip business development and the continuous implementation Tujuan Indikator Schedule
Uraian Aktivitas
keuangan berkelanjutan secara berkesinambungan, of sustainable finance principles, thereby providing added Description
Aktivitas Pencapaian
Objectives Success Indicator Jan Feb Mar Apr Mei Jun Jul Agus Sep Okt Nov Des
sehingga memberikan nilai tambah bagi para Pemangku value for all Stakeholders. Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec
Kepentingan.
Program Peningkatan Kapasitas Intern
Internal Capacity Development Program
Selaras dengan arah tersebut, program dalam Strategi In line with this direction, the programs within the
Mengikutsertakan Meningkatkan Satuan Kerja Insidentil:
Keberlanjutan disusun dalam dua tahap, yaitu rencana Sustainability Strategy are formulated in two stages, Satuan Kerja Terkait pengetahuan dan/ Terkait memiliki Sesuai jadwal pelaksanaan pelatihan dan/atau sosialisasi dari Regulator baik dari
dalam pelatihan atau pemahaman kompetensi dasar di OJK, IDX maupun Institusi lainnya.
jangka pendek (1 tahun) dan rencana jangka panjang (5 namely a short-term plan (1 year) and a long-term plan dan/atau sosialisasi Satuan Kerja Bidang Keuangan
tahun), guna memastikan implementasi berjalan terukur (5 years), to ensure that implementation proceeds in a yang diadakan oleh Terkait dalam Berkelanjutan Incidental:
Regulator penerapan berdasarkan In accordance with the training and/or outreach schedules provided by regulators,
dan sejalan dengan kebutuhan pengembangan bisnis measurable manner and in accordance with the Bank's Keuangan pelatihan dan/atau including the Financial Services Authority (OJK), the Indonesian Stock Exchange (IDX),
Involve Related Work
Berkelanjutan sosialisasi yang telah and other institutions.
Bank. business development needs. Units in training and/
or outreach activities Improving the diikuti.
held by the Regulator knowledge and/ The Related Work
Rencana Jangka Pendek (1 Tahun) or understanding Unit has basic
of Relevant competencies in the
Short-Term Plan (1 Year) Work Units in the Sustainable Finance
implementation Sector based on
of Sustainable the training and/or
Strategi Keberlanjutan Tahun 2025
Finance outreach that has
Sustainable Strategy 2025 been attended.
Satuan Kerja terkait mampu mengkaji hasil analisa risiko, jenis produk dan/atau jasa yang diberikan,
teknologi informasi yang diperlukan, biaya dan manfaat dalam penerapan keuangan berkelanjutan
yang dituangkan dalam lembar kerja Keuangan Berkelanjutan atas hasil evaluasi dari peningkatan
pelatihan sebelumnya. Satuan Kerja terkait mampu mengkaji hasil analisa risiko, jenis produk dan/atau
jasa yang diberikan, teknologi informasi yang diperlukan, biaya dan manfaat dalam penerapan keuangan
Target Kegiatan Prioritas
berkelanjutan yang dituangkan dalam lembar kerja Keuangan Berkelanjutan atas hasil evaluasi dari
Priority Activity Target
peningkatan pelatihan sebelumnya.
Rencana Jangka Panjang (5 Tahun)
The relevant work unit is capable of reviewing the results of risk analysis, the types of products and/or Long-Term Plan (5 Years)
services provided, the required information technology, as well as the costs and benefits of implementing
sustainable finance, which are documented in the Sustainable Finance worksheet based on the evaluation
Tahun Target Kegiatan Prioritas Indikator Keberhasilan
results from previous training improvements.
Year Priority Activity Target Succes Indikator
Lembar Kerja kajian hasil analisa yang dilakukan oleh Satuan Kerja terkait dapat dikembangkan menjadi
Satuan Kerja terkait telah mengikuti program peningkatan Satuan Kerja Terkait memiliki kompetensi dasar penerapan
sebuah Standar Operasi Prosedur penerapan Keuangan Berkelanjutan berdasarkan hasil penyesuaian
kapasitas internal mengenai Keuangan Berkelanjutan dan Keuangan Berkelanjutan dan mampu melakukan analisa
Indikator Keberhasilan evaluasi tersebut.
mampu melakukan analisis awal terhadap: dalam penerapan Keuangan Berkelanjutan berdasasarkan
Succes Indikator The worksheets reviewing the analysis conducted by the Relevant Work Unit can be further developed into
penyesuaian atas hasil evaluasi serta memiliki rekanan
a Standard Operating Procedure for the implementation of Sustainable Finance, based on the adjustments
• Risiko dan peluang penerapan Keuangan Berkelanjutan, tenaga ahli dan/atau Konsultan di bidang Keuangan
from the evaluation results.
• Jenis produk dan/atau jasa yang berpotensi Berkelanjutan yang berkompeten dan tersertifikasi.
dikembangkan, The Related Work Unit has basic competency in
• Kebutuhan teknologi informasi pendukung, implementing Sustainable Finance and is able to conduct
Jadwal • Estimasi biaya dan manfaat penerapan, berdasarkan analysis in implementing Sustainable Finance based on
Tujuan Indikator Schedule hasil penyesuaian dari evaluasi kegiatan pelatihan dan adjustments to evaluation results and has expert partners
Uraian Aktivitas
Aktivitas Pencapaian asesmen internal. and/or consultants in the field of Sustainable Finance who
Description
Objectives Success Indicator Jan Feb Mar Apr Mei Jun Jul Agus Sep Okt Nov Des 2024 The relevant Work Unit has participated in an internal are competent and certified.
Jan Feb Mar Apr May Jun Jul Aug Sept Oct Nov Dec capacity building program on Sustainable Finance and is
able to conduct an initial analysis of:
Program Peningkatan Kapasitas Intern
Internal Capacity Development Program
• Risks and opportunities for implementing Sustainable
Finance,
Mengkinikan jobdesk Satuan Jobdesk dari
Satuan Kerja Terkait Kerja Terkait masing-masing • Types of products and/or services that could potentially
dalam hal tugas memiliki acuan Satuan Kerja Terkait be developed,
dan wewenang Jobdesk dalam telah dilengkapi • Supporting information technology requirements,
Penerapan melaksanakan dengan tugas • Estimated costs and benefits of implementation, based
Keuangan tugas dan dan wewenang on adjustments from training activity evaluations and
Berkelanjutan. wewenang dalam penerapan internal assessments.
Updating the job penerapan Keuangan
descriptions of Keuangan Berkelanjutan dan Satuan Kerja terkait mampu mengkaji hasil analisa risiko, Lembar Kerja kajian hasil analisa yang dilakukan oleh
related work units Berkelanjutan. disahkan melalui
jenis produk dan/atau jasa yang diberikan, teknologi Satuan Kerja terkait dapat dikembangkan menjadi
regarding the duties The Relevant surat Keputusan
Direksi tentang Tugas
informasi yang diperlukan, biaya dan manfaat dalam sebuah Standar Operasi Prosedur penerapan Keuangan
and authorities Work Unit has a
dan Wewenang penerapan keuangan berkelanjutan yang dituangkan Berkelanjutan berdasarkan hasil penyesuaian evaluasi
of implementing Jobdesk reference
Tim Penerapan dalam lembar kerja Keuangan Berkelanjutan atas hasil tersebut.
sustainable finance. in carrying out
the duties and Keuangan evaluasi dari peningkatan pelatihan sebelumnya. The worksheets reviewing the analysis conducted by
authority of Berkelanjutan. 2025 The relevant work unit is capable of reviewing the results the Relevant Work Unit can be further developed into a
implementing The job description of risk analysis, the types of products and/or services Standard Operating Procedure for the implementation of
Sustainable of each related provided, the required information technology, as well Sustainable Finance, based on the adjustments from the
Finance. work unit has been as the costs and benefits of implementing sustainable evaluation results.
equipped with duties finance, which are documented in the Sustainable Finance
and authorities
worksheet based on the evaluation results from previous
in implementing
training improvements.
Sustainable Finance
and has been ratified
through a Director’s
Decree concerning
the Duties and
Authorities of the
Sustainable Finance
Implementation
Team.
200 Laporan Keberlanjutan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Sustainability Report 2025 201
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability STRATEGI & MEMBANGUN
BUDAYA KEBERLANJUTAN
Strategy & Building
A Culture of Sustainability
Tahun Target Kegiatan Prioritas Indikator Keberhasilan yang sejalan dengan visi dan misi Bank. Penyaluran mission. The disbursement of TJSL/Corporate Social
Year Priority Activity Target Succes Indikator dana TJSL/Corporate Social Responsibility (CSR) Responsibility (CSR) funds is carried out through the
Penyesuaian Struktur Organisasi dan Standar Operasi Terbentuknya Satuan Kerja terkait yang fokus menangani dilaksanakan melalui Komite Welfare dan/atau Welfare Committee and/or the appointed work units,
Prosedur (SOP) untuk meningkatkan penerapan Keuangan Penerapan Keuangan Berkelanjutan dan dituangkan Satuan Kerja yang ditunjuk, dengan persetujuan subject to the approval of the Board of Directors.
Berkelanjutan. dalam SOP Perkreditan Keuangan Berkelanjutan.
2026 Direksi. Besaran anggaran ditetapkan secara “case The budget amount is determined on a case-by-
Adjustment of the Organizational Structure and The establishment of a Relevant Work Unit focused on
Standard Operating Procedures (SOP) to enhance the managing the Implementation of Sustainable Finance, as by case”, disesuaikan dengan karakteristik dan case basis, adjusted to the nature and needs of each
implementation of Sustainable Finance outlined in the Sustainable Finance Credit SOP.
kebutuhan program berdasarkan jenis kegiatan yang program, and categorized into four (4) key areas,
Pengembangan produk dan/atau jasa Keuangan Produk dan/atau Jasa Keuangan Berkelanjutan dijalankan dikelompokkan ke dalam 4 (empat) bidang, yaitu: namely:
Berkelanjutan dengan hasil penyesuian atas evaluasi sesuai SOP yang telah dibuat.
produk. Sustainable Finance Products and/or Services are
2027 A. Bidang Kategori Lingkungan hidup A. Field Category Environment
The development of Sustainable Finance products and/ implemented in accordance with the established SOP.
or services based on adjustments to product evaluation Kelestarian lingkungan hidup semakin menjadi Environmental preservation has become
results. perhatian utama, mengingat isu-isu lingkungan increasingly important, as environmental
Portofolio produk dan/atau jasa Keuangan Berkelanjutan Produk dan/atau Jasa Keuangan Berkelanjutan meningkat memerlukan penanganan yang tepat agar challenges require timely and effective solutions
mengalami peningkatan atas hasil kajian evaluasi. baik di sektor kredit, investasi atau penempatan pada keberlanjutan dunia usaha dapat terjaga di to ensure the long-term sustainability of business
The portfolio of Sustainable Finance products and/or instrumen keuangan yang sejalan dengan Keuangan
2028 services has improved as a result of evaluation studies. Berkelanjutan. masa mendatang. Dalam konteks tersebut, activities. In this regard, the Bank is committed
Sustainable Finance Products and/or Services have Bank berkomitmen menjalankan Tanggung to implementing its Social and Environmental
increased in areas such as credit, investment, or placements
in financial instruments aligned with Sustainable Finance. Jawab Sosial dan Lingkungan (TJSL) dengan Responsibility (TJSL) by prioritizing practical
menitikberatkan pada inisiatif operasional operational initiatives that may seem simple
yang sederhana namun berdampak, antara lain but deliver meaningful impact, such as the use
Alokasi Sumber Daya dan Dana Resource and Fund Allocation penggunaan material dan energi yang lebih of more environmentally friendly materials and
1. Alokasi Dana untuk Pengembangan Kapasitas 1. Fund Allocation for Internal Capacity Building ramah lingkungan, penguatan pengelolaan energy, strengthened management of the Bank’s
Intern limbah operasional, serta upaya pengurangan operational waste, and efforts to reduce carbon
Dalam pelaksanaan Program Keuangan In implementing the Bank’s Sustainable Finance emisi karbon dan inisiatif relevan lainnya. Pada emissions, along with other relevant initiatives. In
Berkelanjutan, Bank membentuk dan menugaskan Program, the Bank has established and assigned the tahun 2025, Bank juga membuka peluang 2025, the Bank also remains open to collaborating
satuan kerja terkait yang meliputi Divisi Bisnis, relevant work units, comprising the Business Division, kolaborasi dengan pihak ketiga di bidang with third parties in the environmental sector
Divisi Human Capital, Divisi Kepatuhan, Unit Human Capital Division, Compliance Division, Risk lingkungan hidup sebagai bagian dari upaya as part of its commitment to contribute more
Manajemen Risiko, Divisi IT, Divisi Credit Support, Management Unit, IT Division, Credit Support Division, berkontribusi secara lebih langsung dalam directly to addressing environmental issues.
serta Divisi Corporate Planning. Untuk mendukung and Corporate Planning Division. To support internal penanganan isu-isu lingkungan.
pengembangan kapasitas internal, Bank telah capacity building, the Bank has allocated a budget of B. Bidang Kategori Ketenagakerjaan, Kesehatan B. Category of Employment, Occupational Health
mengalokasikan anggaran sebesar Rp20 juta yang Rp20 million from the Bank’s approved education and dan Keselamatan Kerja (K3) and Safety (“K3”)
bersumber dari pos biaya pendidikan yang telah training expenses. Such capacity-building initiatives Sebagai pemberi kerja, Bank berkomitmen As an employer, the Bank is committed to
ditetapkan. Pengembangan kapasitas tersebut are planned to be carried out in 2025 through both menerapkan praktik ketenagakerjaan yang implementing employment practices in full
direncanakan dilaksanakan pada tahun 2025, baik in-house training and public training programs. selaras dengan peraturan perundang- compliance with applicable laws and regulations.
melalui pelatihan internal (in-house training) maupun undangan yang berlaku. Bank juga memastikan The Bank also strives to provide a workplace
pelatihan publik (public training). tersedianya lingkungan kerja yang aman, that is safe, healthy, and conducive, while
sehat, dan kondusif, serta menjunjung prinsip upholding equal treatment and equal rights
2. Alokasi Dana untuk Penyaluran Kredit 2. Fund Allocation for Lending kesetaraan dan pemenuhan hak bagi seluruh for all employees without discrimination based
Bank mengalokasikan dana untuk penyaluran kredit The Bank allocates funds for lending to productive karyawan tanpa diskriminasi atas dasar ras, on race, religion, gender, or political affiliation.
pada sektor produktif secara prudent dan selektif, sectors in a prudent and selective manner, particularly agama, jenis kelamin, maupun afiliasi politik. In addition, the Bank provides adequate
terutama pada sektor yang termasuk dalam Kategori to sectors classified under the Sustainable Business Selain itu, Bank menyediakan sarana dan standar occupational health and safety facilities and
Kegiatan Usaha Berkelanjutan (KKUB), termasuk Activities Category (KKUB), including MSME financing keselamatan kerja yang memadai, mendukung standards, supports employee capability
penyaluran kredit UMKM yang selaras dengan arah that aligns with the Bank’s Business Plan. Funding for pengembangan kompetensi melalui pendidikan development through education and training,
Rencana Bisnis Bank. Pendanaan untuk penyaluran lending activities and/or other financial instruments dan pelatihan, serta menerapkan kebijakan and implements fair remuneration policies in
kredit dan/atau instrumen keuangan lainnya yang that support the implementation of Sustainable remunerasi yang layak dan sesuai ketentuan. accordance with prevailing requirements.
mendukung penerapan Keuangan Berkelanjutan Finance is drawn from the allocation already
C. Bidang Kategori Kemasyarakatan C. Community Category
bersumber dari alokasi dana yang telah ditetapkan included in the total lending target set out in the
Bank melaksanakan kebijakan tanggung jawab The Bank implements its social responsibility
dalam total target penyaluran kredit pada Rencana Bank’s Business Plan (BBP) for 2025–2027 amounting
sosial kepada masyarakat sebagai wujud policy toward the community as an expression of
Bisnis Bank (RBB) 2025–2027 sebesar Rp4.750 miliar. to Rp4,750 billion.
kepedulian dan komitmen untuk memberikan care and a commitment to delivering sustainable
manfaat yang berkelanjutan. Program tersebut positive impact. These programs have been
3. Alokasi Dana untuk Tanggung Jawab Sosial dan 3. Fund Allocation for Social and Environmental
telah dijalankan secara konsisten sejak beberapa carried out consistently over the years, including
Lingkungan (TJSL) Responsibility (CSR)
waktu lalu, antara lain melalui pemberian donations to orphanages, social aid distribution
Bank secara konsisten berkomitmen mengalokasikan The Bank consistently commits to allocating funds
santunan kepada panti asuhan, penyaluran for disaster relief, and educational initiatives
dana untuk pelaksanaan program Tanggung for its Social and Environmental Responsibility
bantuan sosial bagi korban bencana alam, serta aimed at enhancing public financial literacy
Jawab Sosial dan Lingkungan (TJSL) setiap tahun (CSR) programs each year as a manifestation of its
kegiatan edukasi untuk mendorong peningkatan and inclusion. In addition, the Bank undertakes
sebagai wujud penerapan nilai-nilai keberlanjutan sustainability values in line with the Bank’s vision and
literasi dan inklusi keuangan di masyarakat. other community social activities tailored to
Selain itu, Bank turut melaksanakan berbagai community needs and aligned with the Bank’s
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability STRATEGI & MEMBANGUN
BUDAYA KEBERLANJUTAN
Strategy & Building
A Culture of Sustainability
kegiatan sosial lainnya yang disesuaikan dengan TJSL policy direction. aktivitas usaha sekaligus memastikan integrasi environmental, and social aspects in the Bank’s
kebutuhan masyarakat dan sejalan dengan arah aspek ekonomi, lingkungan hidup, dan sosial dalam activities.
kebijakan TJSL Bank. pelaksanaan kegiatan Bank.
D. Bidang Kategori Kepada Nasabah D. Category to Customers 3. Prinsip Pengelolaan Risiko Sosial dan Lingkungan 3. Principles of Social and Environmental Risk
Sebagai pelaku industri perbankan, nasabah/ As a player in the banking industry, customers/ Hidup Management
konsumen merupakan salah satu Pemangku consumers are one of the main stakeholders Bank menerapkan prinsip kehati-hatian dalam The Bank applies the principle of prudence in
Kepentingan utama yang berperan langsung who play a direct role in maintaining the mengidentifikasi dan mengevaluasi risiko sosial serta identifying and evaluating social and environmental
dalam menjaga keberlangsungan usaha Bank’s business continuity. Therefore, customer risiko lingkungan hidup yang timbul dari aktivitas risks arising from the company’s operational
Bank. Oleh karena itu, tingkat kepuasan dan satisfaction and loyalty levels are important operasional perusahaan. Risiko sosial dan lingkungan activities. Social and environmental risks are
loyalitas nasabah menjadi faktor penting dalam factors in the development and provision of Bank hidup dimaknai sebagai potensi dampak negatif defined as the potential negative impact on social
pengembangan serta penyediaan produk products and services. The Bank consistently terhadap aspek sosial maupun lingkungan yang and environmental aspects that may arise as a
dan layanan Bank. Bank senantiasa menjaga maintains customer trust by ensuring that dapat muncul sebagai konsekuensi dari pelaksanaan consequence of the Bank’s operational activities.
kepercayaan nasabah dengan memastikan services are carried out in a consistent, kegiatan operasional Bank.
layanan dilaksanakan secara konsisten, transparent, and responsible manner, while
4. Prinsip Tata Kelola 4. Principles of Governance
transparan, dan bertanggung jawab, serta tetap adhering to the provisions of the Financial
Bank menerapkan tata kelola keberlanjutan The Bank implements sustainable governance by
berpedoman pada ketentuan Otoritas Jasa Services Authority (OJK) and/or regulations from
dengan mengintegrasikan pertimbangan aspek integrating economic, environmental, and social
Keuangan (OJK) dan/atau regulasi dari institusi other relevant institutions.
ekonomi, lingkungan hidup, dan sosial dalam setiap considerations into every policy and decision-making
terkait lainnya.
kebijakan serta proses pengambilan keputusan. process. The implementation of governance is based
Penerapan tata kelola tersebut berlandaskan on the principles of transparency, accountability,
Bank merujuk pada pedoman UNEP–FI serta ketentuan The Bank refers to the UNEP-FI guidelines and OJK
prinsip transparansi, akuntabilitas, tanggung jawab, responsibility, independence, professionalism, and fair
OJK mengenai Keuangan Berkelanjutan sebagai dasar provisions on Sustainable Finance as the basis for
independensi, profesionalisme, serta perlakuan yang and equitable treatment to ensure that sustainability
dalam penyusunan Strategi Keberlanjutan. Dalam developing its Sustainability Strategy. In its implementation,
setara dan wajar, guna memastikan implementasi is implemented consistently and accountably.
implementasinya, Bank mengadopsi delapan prinsip the Bank adopts eight principles of Sustainable Finance
keberlanjutan berjalan secara konsisten dan dapat
Keuangan Berkelanjutan guna memastikan penerapan to ensure that the strategy is implemented effectively,
dipertanggungjawabkan.
strategi tersebut berjalan secara efektif, selaras dengan in line with Financial Services Authority (OJK) Regulation
Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017 No. 51/POJK.03/2017 concerning the Implementation of 5. Prinsip Komunikasi yang Informatif 5. Informative Communication Principle
tentang Penerapan Keuangan Berkelanjutan bagi Sustainable Finance for Financial Services Institutions, Bank menyusun dan menyajikan laporan yang The Bank prepares and presents reports that are
Lembaga Jasa Keuangan, Emiten, dan Perusahaan Issuers, and Public Companies. The eight principles of dirancang agar informatif, mudah dipahami, serta designed to be informative, easy to understand,
Publik. Adapun delapan prinsip Keuangan Berkelanjutan Sustainable Finance are as follows: dapat dipertanggungjawabkan. Laporan tersebut and accountable. These reports contain information
dimaksud adalah sebagai berikut: memuat informasi mengenai strategi, tata kelola, about the Bank’s strategy, governance, performance,
kinerja, dan prospek usaha Bank, yang disampaikan and business prospects, which are communicated
1. Prinsip Investasi Bertanggung Jawab 1. Responsible Investment Principle
melalui berbagai saluran komunikasi yang efektif dan through various communication channels that are
Bank menerapkan prinsip investasi bertanggung The Bank applies the principle of responsible
mudah diakses oleh seluruh pemangku kepentingan. effective and easily accessible to all stakeholders.
jawab melalui pendekatan pengambilan keputusan investment through an investment decision-making
investasi yang mengintegrasikan pertimbangan approach that integrates economic, environmental, 6. Prinsip Inklusif 6. Principle of Inclusion
aspek ekonomi, lingkungan, sosial, dan tata kelola. social, and governance considerations. With this Bank berupaya memperluas akses terhadap produk The Bank strives to expand access to banking products
Dengan pendekatan tersebut, Bank berupaya approach, the Bank strives to strengthen the quality dan/atau layanan jasa perbankan bagi masyarakat, and/or services for the community, especially groups
memperkuat kualitas pengelolaan risiko sekaligus of risk management while ensuring that investments khususnya kelompok yang sebelumnya belum that were previously not reached by banking services.
memastikan penempatan investasi sejalan dengan are in line with the principles of sustainability. terjangkau layanan perbankan. Langkah ini dilakukan This step is taken as part of a commitment to support
prinsip keberlanjutan. sebagai bagian dari komitmen untuk mendukung financial inclusion and provide more equitable
inklusi keuangan dan memberikan kesempatan yang opportunities in the use of the Bank’s services.
2. Prinsip Strategi dan Praktik Bisnis Berkelanjutan 2. Principle of Sustainable Business Strategy and
lebih merata dalam pemanfaatan layanan Bank.
Practices
Bank menetapkan serta menjalankan strategi dan The Bank establishes and implements sustainable 7. Prinsip Pengembangan Sektor Unggulan Prioritas 7. Priority Sector Development Principle
praktik bisnis berkelanjutan dalam setiap proses business strategies and practices in every decision- Bank dalam merancang program keberlanjutan In designing its sustainability programs, the Bank
pengambilan keputusan dengan menitikberatkan making process with a focus on achieving long-term senantiasa memperhatikan sektor-sektor prioritas always pays attention to the priority sectors
pada pencapaian sasaran jangka panjang, yang goals, supported by the formulation of short-term yang telah ditetapkan Pemerintah, terutama determined by the Government, especially the Micro,
didukung oleh perumusan strategi jangka pendek strategies as steps to achieve these goals. These pada sektor Usaha Mikro, Kecil, dan Menengah Small, and Medium Enterprises (MSME) sector as
sebagai tahapan untuk mewujudkan sasaran strategies and practices are fully reflected in the (UMKM) sebagaimana tercermin dalam Rencana reflected in the Medium-Term Development Plan
tersebut. Strategi dan praktik dimaksud tercermin company’s direction, including its vision and mission, Pembangunan Jangka Menengah (RPJM) dan (RPJM) and the National Long-Term Development
secara menyeluruh dalam arah perusahaan, organizational structure, strategic plans, standard Rencana Pembangunan Jangka Panjang Nasional Plan (RPJP). This approach is intended to ensure that
termasuk visi dan misi, struktur organisasi, rencana operating procedures, work programs, and the (RPJP). Pendekatan ini dimaksudkan agar kontribusi the Bank’s contributions are in line with the national
strategis, standar prosedur operasional, program determination and management of risk factors within Bank sejalan dengan agenda pembangunan nasional development agenda and support the strengthening
kerja, hingga penetapan dan pengelolaan faktor the risk management framework. The implementation serta mendukung penguatan struktur perekonomian of the community’s economic structure. By focusing
risiko dalam kerangka manajemen risiko. Penerapan of these sustainable business strategies is aimed at masyarakat. Melalui fokus pada sektor unggulan on these leading sectors, the Bank’s sustainability
strategi bisnis berkelanjutan tersebut diarahkan reducing the potential negative impact of business tersebut, program keberlanjutan Bank diharapkan programs are expected to contribute to the
untuk mengurangi potensi dampak negatif dari activities while ensuring the integration of economic, dapat berkontribusi terhadap pencapaian Tujuan achievement of the Sustainable Development Goals
204 Laporan Keberlanjutan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Sustainability Report 2025 205
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability STRATEGI & MEMBANGUN
BUDAYA KEBERLANJUTAN
Strategy & Building
A Culture of Sustainability
Pembangunan Berkelanjutan/TPB (Sustainable (SDGs), including efforts to address climate change. • Kemajuan teknologi informasi perbankan sangat • Rapid advances in banking information
Development Goals/SDGs), termasuk upaya Thus, the implementation of the program not only pesat; technology;
penanganan perubahan iklim. Dengan demikian, provides economic added value, but also supports • Peningkatan pengawasan market conduct oleh • Increased market conduct supervision by
pelaksanaan program tidak hanya memberikan nilai the creation of positive social and environmental regulator. regulators.
tambah ekonomi, tetapi juga mendukung terciptanya impacts in a sustainable manner.
dampak sosial dan lingkungan yang positif secara PRIORITAS DAN URAIAN SUSTAINABLE STRATEGIES
berkelanjutan. STRATEGI KEBERLANJUTAN PRIORITY AND DESCRIPTION
8. Prinsip Koordinasi dan Kolaborasi 8. Principles of Coordination and Collaboration
Bank menyelaraskan strategi dan kebijakan usaha, The Bank aligns its business strategies and policies, Dasar Pemikiran Rationale
pengelolaan peluang bisnis, serta pengembangan business opportunity management, and product Bank menerapkan strategi bisnis secara cermat di The Bank carefully implements its business strategy amid
inovasi produk dengan arah kepentingan nasional innovation development with national interests tengah isu perlambatan ekonomi global dengan the global economic slowdown by carefully considering
melalui partisipasi aktif dalam berbagai forum dan through active participation in various forums and mempertimbangkan secara saksama kondisi internal internal and external conditions, so that every step taken
kerja sama dengan para pemangku kepentingan yang cooperation with stakeholders who focus on the dan eksternal, sehingga setiap langkah yang diambil is more measured, targeted, and sustainable. As a basis for
memiliki fokus pada implementasi pembangunan implementation of sustainable development. Through lebih terukur, tepat sasaran, dan berkesinambungan. strengthening the implementation of business strategies
berkelanjutan. Melalui keterlibatan tersebut, this involvement, the Bank strives to contribute to Sebagai dasar penguatan implementasi strategi bisnis di in the field of Sustainable Finance, the Bank prioritizes
Bank berupaya berkontribusi dalam percepatan accelerating economic and social welfare, while bidang Keuangan Berkelanjutan, Bank memprioritaskan improving the competence and skills of human resources,
peningkatan kesejahteraan ekonomi dan sosial, supporting sustainable improvements in the quality peningkatan kompetensi dan keterampilan sumber daya adjusting the organizational structure, strengthening
sekaligus mendukung perbaikan kualitas lingkungan of people’s lives. manusia, penyesuaian struktur organisasi, penguatan risk management, improving governance, and updating
hidup masyarakat secara berkelanjutan. manajemen risiko, perbaikan tata kelola, serta standard operating procedures (SOPs) to be in line with
pembaruan standar prosedur operasional (standard the principles of Sustainable Finance.
Dalam penerapan prinsip-prinsip Keuangan In applying the principles of Sustainable Finance, there operating procedure/SOP) agar selaras dengan prinsip-
Berkelanjutan, terdapat sejumlah faktor utama yang are a number of key factors that determine the successful prinsip Keuangan Berkelanjutan.
menentukan keberhasilan implementasi Rencana Aksi implementation of the Sustainable Finance Action Plan
Keuangan Berkelanjutan (RAKB), antara lain sebagai (RAKB), including the following: Kegiatan Activities
berikut:
Kegiatan prioritas dalam pelaksanaan Strategi Priority activities in the implementation of
1. Faktor yang menjadi kekuatan 1. Strengths Factors Keberlanjutan pada tahun 2025 dapat diuraikan sebagai the Sustainability Strategy in 2025 can be
• Bank telah berdiri cukup lama di Indonesia; • The Bank has been established for a long time in berikut: outlined as follows:
Indonesia;
• Komitmen Pemegang Saham untuk memajukan • Shareholders’ commitment to advancing the Uraian Kegiatan Periode Awal Periode Akhir Sumber Daya yang dibutuhkan
Divisi yang Bertanggung
No Jawab
Bank; Bank; Description of Activities Early Period Late Period Resources required
Responsible Division
• Basis nasabah setia dari komunitas India; • Loyal customer base from the Indian community; 1 Mengkinikan jobdesk Satuan Januari Februari Divisi Bisnis, Divisi Human Capital, Unit Divisi Human Capital
• Rasio permodalan yang solid; • Adequate capital ratio; Kerja Terkait dalam hal tugas dan January February Manajemen Risiko, Divisi Kepatuhan, Human Capital Division
wewenang Penerapan Keuangan Divisi IT, Divisi Credit Support, Divisi
• Manajemen yang berpengalaman. • Experienced management.
Berkelanjutan. Operasional dan Divisi Corporate
• Infrastruktur IT dan Core Banking System Bank • The Bank’s IT infrastructure and Core Banking Regular Internal Training by Planning
both Internal Instructors and Business Division, Human Capital
sudah mendukung perkembangan terkini. System already support the latest developments.
Sustainable Finance Implementation Division, Risk Management Unit,
Consultants. Compliance Division, IT Division,
2. Faktor yang menjadi kelemahan 2. Weaknesses Factors
Credit Support Division, Operational
• Kurangnya brand awareness Bank; • Lack of brand awareness of the Bank; Division and Corporate Planning
• Jaringan kantor Bank masih bersifat • The Bank’s office network is still conventional; Division
konvensional; 2 Mengikutsertakan Satuan Kerja Januari Desember Divisi Bisnis, Divisi Human Capital, Unit Divisi Human Capital
Terkait dalam pelatihan dan/atau January December Manajemen Risiko, Divisi Kepatuhan, Human Capital Division
• Portofolio Kredit dan Pendanaan belum optimal; • Credit and funding portfolios are not yet optimal;
sosialisasi yang diadakan oleh Divisi IT, Divisi Credit Support, Divisi
• Komposisi dan ketrampilan SDM belum optimal; • The composition and skills of human resources Regulator Operasional dan Divisi Corporate
are not yet optimal; Involve Related Work Units in training Planning
and/or outreach activities held by Business Division, Human Capital
the Regulator Division, Risk Management Unit,
3. Faktor yang menjadi peluang 3. Opportunities Factors
Compliance Division, IT Division,
• Potensi pasar UMKM masih besar; • The potential of the MSME market is still large; Credit Support Division, Operational
• Pertumbuhan ekonomi Indonesia masih kondusif; • Indonesia’s economic growth is still conducive; Division and Corporate Planning
Division
• Potensi perluasan pasar segmen komunitas; • Potential for expansion into the community
segment market; 3 Menentukan jenis pelatihan Januari Oktober Divisi Bisnis, Divisi Human Capital, Unit Divisi Human Capital
Keuangan Berkelanjutan yang January October Manajemen Risiko, Divisi Kepatuhan, Human Capital Division
• Kelompok ekonomi menengah terus meningkat; • The middle class continues to grow; relevan untuk meningkatkan Divisi IT, Divisi Credit Support, Divisi
• Layanan keuangan digital/hybrid transaction • Digital/hybrid transaction financial services kapasitas Satuan Kerja Terkait. Operasional dan Divisi Corporate
Determine the type of relevant Planning
terus meningkat; continue to increase; Sustainable Finance training to Business Division, Human Capital
increase the capacity of the Relevant Division, Risk Management Unit,
4. Faktor yang menjadi ancaman 4. Threats Factors Work Units. Compliance Division, IT Division,
• Bank pesaing pasar UMKM tinggi; • High competition from other banks in the MSME Credit Support Division, Operational
Division and Corporate Planning
market; Division
• Potensi distorsi kepercayaan publik kepada • Potential for distortion of public trust in the Bank;
Bank;
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability STRATEGI & MEMBANGUN
BUDAYA KEBERLANJUTAN
Strategy & Building
A Culture of Sustainability
Divisi yang Bertanggung prinsip Keuangan Berkelanjutan sesuai ketentuan Finance in accordance with the regulatory provisions
Uraian Kegiatan Periode Awal Periode Akhir Sumber Daya yang dibutuhkan
No Jawab regulator yang ditetapkan Bank. set by the Bank.
Description of Activities Early Period Late Period Resources required
Responsible Division
4 Pelatihan Internal secara Berkala Januari Desember Divisi Bisnis, Divisi Human Capital, Unit Divisi Human Capital
baik oleh Pengajar Internal maupun January December Manajemen Risiko, Divisi Kepatuhan, Human Capital Division
Sistem Evaluasi Pelaksanaan Program Program Implementation Evaluation System
Konsultan Penerapan Keuangan Divisi IT, Divisi Credit Support, Divisi
Berkelanjutan. Operasional dan Divisi Corporate Pemantauan, evaluasi, serta mitigasi risiko atas Monitoring, evaluation, and risk mitigation of the
Regular Internal Training by both Planning pelaksanaan program Keuangan Berkelanjutan dilakukan implementation of the Sustainable Finance program
Internal Instructors and Sustainable Business Division, Human Capital
FinanceImplementation Consultants. Division, Risk Management and
oleh Divisi Corporate Planning sesuai arahan Manajemen, are carried out by the Corporate Planning Division in
Compliance Division, IT Division, dengan melibatkan kolaborasi Satuan Kerja terkait accordance with Management directives, involving
Credit Support Division, Operational
seperti Divisi Human Capital, Divisi Kepatuhan, dan Unit collaboration with relevant Work Units such as the
Division and Corporate Planning
Division Manajemen Risiko setiap triwulan. Apabila diperlukan, Human Capital Division, Compliance Division, and Risk
proses monitoring, evaluasi, dan mitigasi risiko tersebut Management Unit on a quarterly basis. If necessary, the
5 Evaluasi Kembali Program Januari Desember Divisi Bisnis, Divisi Human Capital, Unit Divisi Human Capital
Peningkatan Kapasitas Intern January December Manajemen Risiko, Divisi Kepatuhan, Human Capital Division juga dapat dilaksanakan secara khusus kapan pun sesuai monitoring, evaluation, and risk mitigation processes can
The portfolio of Sustainable Finance Divisi IT, Divisi Credit Support, Divisi
kebutuhan. also be carried out specifically at any time as needed.
products and/or services has Operasional dan Divisi Corporate
improved as a result of evaluation Planning
studies. Business Division, Human Capital Tantangan dan Rencana ke Depan Challenges and Future Plan
Division, Risk Management Unit,
Compliance Division, IT Division,
Divisi Human Capital menghadapi tantangan dalam The Human Capital Division faces challenges in
Credit Support Division, Operational
Division and Corporate Planning menentukan jenis pelatihan yang sesuai dengan pemateri determining the type of training that is suitable for
Division atau lembaga pelatihan yang memiliki kompetensi, trainers or training institutions that have the relevant
pengalaman, dan sertifikasi terkait penerapan Keuangan competencies, experience, and certification in the
Berkelanjutan untuk pengembangan kapasitas internal application of Sustainable Finance for the internal
Sumber Daya Resources
Bank. Oleh karena itu, penguatan kapasitas Satuan Kerja capacity development of the Bank. Therefore, capacity
1. Sumber Dana 1. Funding for Sustainable terkait akan difokuskan pada peningkatan pemahaman building for the relevant Work Units will focus on
A. Pendanaan untuk kegiatan penerapan A. Finance activities comes from credit financing dan keterampilan dalam implementasi Keuangan improving understanding and skills in the implementation
Keuangan Berkelanjutan berasal dari alokasi allocations and/or other financial instruments Berkelanjutan yang selaras dengan strategi bisnis Bank. of Sustainable Finance in line with the Bank’s business
penyaluran kredit dan/atau instrumen keuangan planned by Management in line with the Bank’s Dengan demikian, ke depannya Satuan Kerja terkait strategy. Thus, in the future, the relevant Work Units will be
lainnya yang telah direncanakan Manajemen business dynamics and covered in the Bank’s dapat secara mandiri mengidentifikasi dan able to independently identify and categorize Sustainable
sejalan dengan dinamika bisnis Bank serta Business Plan (BBP) credit distribution targets. mengkategorikan kegiatan usaha Keuangan Finance business activities into the Bank’s business
tercakup dalam target Rencana Bisnis Bank Berkelanjutan ke dalam aktivitas bisnis Bank secara activities in a prudent and responsible manner.
(RBB) penyaluran kredit. prudent dan bertanggung jawab.
B. Peningkatan kapasitas Sumber Daya Manusia B. Human Resource capacity building is funded
didanai dari anggaran Dana Pendidikan yang from the allocated Education Fund budget.
telah dialokasikan.
C. Program Tanggung Jawab Sosial dan C. Social and Environmental Responsibility (TJSL)
Lingkungan (TJSL) bersumber dari programs are sourced from Corporate Social
alokasi dana Corporate Social Responsibility Responsibility (CSR) fund allocations.
(CSR).
2. Sumber Daya Manusia 2. Human Resources
Dewan Komisaris bertugas mengawasi, The Board of Commissioners is tasked with
mengevaluasi, dan memberikan arahan kepada supervising, evaluating, and providing direction to
Direksi sebagai pihak yang bertanggung jawab atas the Board of Directors as the party responsible for
pelaksanaan praktik Keuangan Berkelanjutan di implementing Sustainable Finance practices at the
Bank. Satuan Kerja Terkait yang ditunjuk Direksi untuk Bank. The Related Work Units appointed by the Board
implementasi Keuangan Berkelanjutan meliputi Divisi of Directors for the implementation of Sustainable
Bisnis, Divisi Human Capital, Divisi Kepatuhan, Unit Finance include the Business Division, Human Capital
Manajemen Risiko, Divisi IT, Divisi Credit Support, Division, Compliance Division, Risk Management
Divisi Operasional, serta Divisi Corporate Planning. Unit, IT Division, Credit Support Division, Operations
Division, and Corporate Planning Division.
3. Mitra Kerja Sama 3. Partners
Mitra strategis Bank mencakup para praktisi dan The Bank’s strategic partners include certified
konsultan bersertifikasi yang memiliki keahlian di practitioners and consultants who have expertise
bidang Keuangan Berkelanjutan untuk memberikan in the field of Sustainable Finance to provide
pelatihan serta pengembangan kapasitas internal training and internal capacity building for the Bank.
Bank. Selain itu, Bank bekerja sama dengan In addition, the Bank collaborates with debtors
debitur yang bergerak di Kategori Kegiatan Usaha engaged in Sustainable Business Activities (KKUB)
Berkelanjutan (KKUB) dan telah memenuhi prinsip- and has complied with the principles of Sustainable
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability STRATEGI & MEMBANGUN
BUDAYA KEBERLANJUTAN
Strategy & Building
A Culture of Sustainability
Tindak Lanjut Rencana Aksi Keuangan The Follow up of Sustainable Finance Action Plan Rencana Aksi Keuangan Berkelanjutan (RAKB), sekaligus implementation of the Sustainable Finance Action
Berkelanjutan (RAKB) (RAKB) memastikan keselarasan antara target keberlanjutan Plan (Rencana Aksi Keuangan Berkelanjutan/RAKB)
dengan arah bisnis dan profil risiko Bank. Selain itu, prinsip and ensures alignment between sustainability targets,
Bank melalui Divisi Human Capital akan mengintensifkan The Bank, through its Human Capital Division, will intensify
keberlanjutan dikomunikasikan secara berkelanjutan business direction, and the Bank’s risk profile. In addition,
pengembangan kapasitas internal terkait implementasi internal capacity building related to the implementation
kepada para Pemangku Kepentingan melalui sustainability principles are communicated on an ongoing
Keuangan Berkelanjutan melalui berbagai kegiatan of Sustainable Finance through various activities
berbagai media, termasuk pelaporan keberlanjutan, basis to stakeholders through various channels, including
seperti sosialisasi, pelatihan, workshop, serta program such as socialization, training, workshops, and other
guna mendorong transparansi, akuntabilitas, serta sustainability reporting, to promote transparency,
lainnya yang diselenggarakan oleh pihak internal, programs organized by internal parties, regulators, and
peningkatan pemahaman bersama atas komitmen Bank accountability, and a shared understanding of the Bank’s
regulator, maupun eksternal. Bank juga akan menjalin external parties. The Bank will also establish intensive
dalam mendukung pembangunan berkelanjutan. commitment to supporting sustainable development.
komunikasi intensif dengan regulator untuk memperoleh communication with regulators to obtain assistance and
pendampingan dan bimbingan bagi Satuan Kerja terkait guidance for the relevant Work Units in the implementation
Selaras dengan ketentuan Surat Edaran Otoritas Jasa In line with the provisions of OJK Circular Letter No. 16/
dalam penerapan Keuangan Berkelanjutan. of Sustainable Finance.
Keuangan No. 16/SEOJK.04/2021 tentang Bentuk dan Isi SEOJK.04/2021 concerning the Form and Content of
Laporan Tahunan Emiten atau Perusahaan Publik dan Annual Reports of Issuers or Public Companies and
Proses monitoring, evaluasi, dan mitigasi risiko program The process of monitoring, evaluating, and mitigating the
Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017 OJK Regulation No. 51/POJK.03/2017 concerning the
Keuangan Berkelanjutan akan dibahas secara rutin risks of the Sustainable Finance program will be discussed
tentang Penerapan Keuangan Berkelanjutan bagi Implementation of Sustainable Finance for Financial
dalam rapat dan kajian internal Satuan Kerja terkait. regularly in meetings and internal reviews of the relevant
Lembaga Jasa Keuangan, Emiten, dan Perusahaan Services Institutions, Issuers, and Public Companies,
Dukungan teknologi sistem informasi yang memadai Work Units. Adequate information system technology
Publik, Bank menanamkan prinsip keberlanjutan sebagai the Bank has embedded sustainability principles as
diharapkan dapat memfasilitasi Satuan Kerja terkait support is expected to facilitate the relevant Work Units
bagian yang terintegrasi dalam budaya kerja dan an integral part of its corporate culture and decision-
dalam pengembangan kapasitas serta berbagai kegiatan in capacity building and various Sustainable Finance
proses pengambilan keputusan di seluruh tingkatan making processes across all organisational levels. The
Keuangan Berkelanjutan, khususnya dalam analisis activities, particularly in more effective Environmental,
organisasi. Implementasi keuangan berkelanjutan implementation of sustainable finance is not treated as
data Environmental, Social, dan Governance (ESG) yang Social, and Governance (ESG) data analysis, including
tidak diposisikan sebagai inisiatif yang berdiri sendiri, a standalone initiative, but rather as a shared value that
lebih efektif, termasuk pemantauan dan evaluasi kinerja monitoring and evaluation of the performance of
melainkan sebagai nilai bersama yang diinternalisasikan is internalised into strategic planning, risk management,
proyek-proyek berbasis keberlanjutan. sustainability-based projects.
ke dalam perencanaan strategis, pengelolaan risiko, product development, and the Bank’s overall
pengembangan produk, serta operasional Bank operational activities.
BUDAYA KEBERLANJUTAN [SEOJK 16 F.1] CULTURE OF SUSTAINABILITY [SEOJK 16 F.1] secara menyeluruh.
Selaras dengan ketentuan Surat Edaran Otoritas Jasa In line with the provisions of OJK Circular Letter No. 16/ Dalam pelaksanaannya, penerapan keuangan The implementation of sustainable finance involves
Keuangan No. 16/SEOJK.04/2021 tentang Bentuk dan Isi SEOJK.04/2021 concerning the Form and Content of berkelanjutan melibatkan sinergi lintas satuan cross-functional collaboration among relevant work
Laporan Tahunan Emiten atau Perusahaan Publik dan Annual Reports of Issuers or Public Companies and kerja, antara lain Divisi Corporate Planning, Divisi units, including the Corporate Planning Division, Human
Peraturan Otoritas Jasa Keuangan No. 51/POJK.03/2017 OJK Regulation No. 51/POJK.03/2017 concerning the Human Capital, Divisi Bisnis, Unit Manajemen Capital Division, Business Division, Risk Management
tentang Penerapan Keuangan Berkelanjutan bagi Implementation of Sustainable Finance for Financial Risiko, Divisi Kepatuhan, Divisi Credit Support, Unit, Compliance Division, Credit Support Division, and
Lembaga Jasa Keuangan, Emiten, dan Perusahaan Services Institutions, Issuers, and Public Companies, serta Divisi Teknologi Informasi. Kolaborasi ini memastikan Information Technology Division. This collaborative
Publik, Bank menanamkan prinsip keberlanjutan sebagai the Bank has embedded sustainability principles as bahwa aspek lingkungan, sosial, dan tata kelola approach ensures that Environmental, Social, and
bagian yang terintegrasi dalam budaya kerja dan an integral part of its corporate culture and decision- (Environmental, Social, and Governance/ESG) Governance (ESG) aspects are consistently considered
proses pengambilan keputusan di seluruh tingkatan making processes across all organisational levels. dipertimbangkan secara konsisten mulai dari tahap from strategy formulation and policy development
organisasi. Implementasi keuangan berkelanjutan The implementation of sustainable finance perumusan strategi, penyusunan kebijakan, hingga through to the execution of the Bank’s business activities.
tidak diposisikan sebagai inisiatif yang is not treated as a standalone initiative, but implementasi kegiatan usaha Bank.
berdiri sendiri, melainkan sebagai nilai rather as a shared value that is internalised The strengthening of a sustainability culture is further
bersama yang diinternalisasikan ke dalam perencanaan into strategic planning, risk management, Penguatan budaya keberlanjutan juga tercermin reflected in the active role of the Board of Directors,
strategis, pengelolaan risiko, pengembangan produk, product development, and the Bank’s overall dalam peran aktif Direksi yang melakukan pengawasan which provides direct oversight of the planning and
serta operasional Bank secara menyeluruh. operational activities. langsung terhadap perencanaan dan pelaksanaan implementation of the Sustainable Finance Action Plan
Rencana Aksi Keuangan Berkelanjutan (RAKB), sekaligus (RAKB) and ensures alignment between sustainability
Dalam pelaksanaannya, penerapan keuangan The implementation of sustainable finance involves memastikan keselarasan antara target keberlanjutan targets, business direction, and the Bank’s risk profile.
berkelanjutan melibatkan sinergi lintas satuan kerja, cross-functional collaboration among relevant work dengan arah bisnis dan profil risiko Bank. Selain itu, prinsip In addition, sustainability principles are communicated
antara lain Divisi Corporate Planning, Divisi Human units, including the Corporate Planning Division, Human keberlanjutan dikomunikasikan secara berkelanjutan on an ongoing basis to stakeholders through various
Capital, Divisi Bisnis, Unit Manajemen Risiko, Divisi Capital Division, Business Division, Risk Management kepada para Pemangku Kepentingan melalui channels, including sustainability reporting, to
Kepatuhan, Divisi Credit Support, serta Divisi Teknologi Unit, Compliance Division, Credit Support Division, and berbagai media, termasuk pelaporan keberlanjutan, promote transparency, accountability, and a shared
Informasi. Kolaborasi ini memastikan bahwa aspek Information Technology Division. This collaborative guna mendorong transparansi, akuntabilitas, serta understanding of the Bank’s commitment to supporting
lingkungan, sosial, dan tata kelola (Environmental, Social, approach ensures that Environmental, Social, and peningkatan pemahaman bersama atas komitmen Bank sustainable development.
and Governance/ESG) dipertimbangkan secara konsisten Governance (ESG) aspects are consistently considered dalam mendukung pembangunan berkelanjutan.
mulai dari tahap perumusan strategi, penyusunan from strategy formulation and policy development
kebijakan, hingga implementasi kegiatan usaha Bank. through to the execution of the Bank’s business activities.
Penguatan budaya keberlanjutan juga tercermin The strengthening of a sustainability culture is further
dalam peran aktif Direksi yang melakukan pengawasan reflected in the active role of the Board of Directors,
langsung terhadap perencanaan dan pelaksanaan which provides direct oversight of the planning and
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability
PENJELASAN DIREKSI
The Board of Director's Overview
03 PENJELASAN DIREKSI Penerapan Prinsip Keberlanjutan
Seiring perkembangan bisnis, Bank menyelaraskan
Application of Sustainability Principles
As the business develops, the Bank aligns its business
THE BOARD OF DIRECTOR'S OVERVIEW strategi usaha dengan prinsip Keuangan Berkelanjutan strategy with the principles of Sustainable Finance
melalui visi, misi, dan nilai perusahaan, dengan tetap through its vision, mission, and corporate values,
mengedepankan kehati-hatian serta tata kelola while continuing to prioritize prudence and good
perusahaan yang baik. corporate governance.
Respon Terhadap Isu Keberlanjutan Response to Sustainability Issues
Bank secara proaktif menanggapi isu keberlanjutan The Bank proactively responds to sustainability issues
melalui praktik ramah lingkungan, kontribusi sosial, dan through environmentally friendly practices, social
penguatan kapasitas internal. Pendekatan ini memastikan contributions, and internal capacity building. This
adaptasi terhadap dinamika global sambil menjaga approach ensures adaptation to global dynamics while
ekonomi inklusif dan berkelanjutan. maintaining an inclusive and sustainable economy.
KSB Komitmen Operasional Operational Commitment
CHANDRAMOULI Bank menyesuaikan layanan perbankan dengan The Bank adapts its banking services to changes in
Direktur Utama perubahan perilaku nasabah melalui digitalisasi, customer behavior through digitalization, providing
President Director menghadirkan solusi efisien, aman, serta efficient and secure solutions, and supporting financial
mendukung literasi dan inklusi keuangan di tengah literacy and inclusion amid industry dynamics.
dinamika industri.
PENJELASAN DIREKSI TERKAIT THE BOARD OF DIRECTORS'S OVERVIEW Pencapaian Kinerja 2025 2025 Performance Targets
ASPEK KEBERLANJUTAN [SEOJK 16 D.1] REGARDING SUSTAINABILITY ASPECT
Bank menyalurkan kredit ke sektor produktif termasuk The Bank disbursed loans to productive sectors, including
[SEOJK 16 D.1]
UMKM dan Kegiatan Usaha Berkelanjutan (KKUB) MSMEs and Sustainable Business Activities (KKUB),
sebesar Rp194,94 miliar atau 4,65% dari total kredit. Bank amounting to Rp194.94 billion or 4.65% of total loans.
Pemegang Saham dan Pemangku Kepentingan yang Dear Shareholders and Stakeholders,
meluncurkan Kredit STAR Multiguna, Deposito Double The Bank launched STAR Multipurpose Loans, Double
terhormat,
STAR, Tabungan Berjangka STAR Plan, layanan Internet STAR Deposits, STAR Plan Term Savings, Internet Banking
Banking, Internet Banking Bisnis dengan BI-Fast, SKN/ services, Business Internet Banking with BI-Fast, SKN/
Bank secara konsisten menjaga standar layanan The Bank consistently maintains high service standards
RTGS, serta Hotline Hello BOII 150707. Situs web diperbarui RTGS, and the Hello BOII 150707 Hotline. The website was
tinggi melalui praktik bisnis berkelanjutan yang through sustainable business practices that integrate
dengan Chatbot TAARA untuk menangani pertanyaan updated with the TAARA Chatbot to handle customer
mengintegrasikan aspek ekonomi, sosial, dan economic, social, and environmental aspects, while
nasabah. Bank juga menyalurkan dana TJSL Rp191 juta inquiries. The bank also disbursed Rp191 million in TJSL
lingkungan, sekaligus mendukung pencapaian Tujuan supporting the achievement of Sustainable Development
untuk pembangunan ekonomi berkelanjutan. funds for sustainable economic development.
Pembangunan Berkelanjutan (TPB) di sektor perbankan. Goals (SDGs) in the banking sector. This 2025 Sustainability
Laporan Keberlanjutan 2025 ini disusun sebagai wujud Report has been prepared as a form of accountability,
Tantangan dalam Penerapan Keuangan Challenges in Implementing Sustainable Finance
akuntabilitas, transparansi, dan tanggung jawab transparency, and responsibility of the Bank to its
Berkelanjutan
Bank kepada para Pemegang Saham serta seluruh Shareholders and all Stakeholders.
Pemangku Kepentingan. Divisi Human Capital menghadapi tantangan dalam The Human Capital Division faces challenges in improving
meningkatkan kompetensi Keuangan Berkelanjutan dan Sustainable Finance competencies and integrating
Kebijakan Strategi Keberlanjutan Sustainability Strategy Policy mengintegrasikan prinsip Lingkungan, Sosial dan Tata LST principles into operations. The bank is developing a
Kelola (LST) dalam operasional. Bank mengembangkan sustainable education program, building a sustainability-
Bank menetapkan kebijakan responsif terhadap dinamika The Bank has established a policy that is responsive to
program edukasi berkelanjutan, membangun budaya kerja based work culture, and ensuring employee involvement
ekonomi, sosial, dan lingkungan dengan prioritas utama economic, social, and environmental dynamics, with a
berbasis keberlanjutan, serta memastikan keterlibatan for the full integration of sustainability principles into the
pada pengembangan kapasitas internal di bidang primary focus on developing internal capacity in the area
karyawan untuk integrasi penuh prinsip keberlanjutan Bank’s operations.
Keuangan Berkelanjutan. Setelah SDM yang kompeten of Sustainable Finance. Once competent human resources
dalam operasional Bank.
terbentuk, Bank akan menyesuaikan struktur organisasi, are in place, the Bank will adjust its organizational
manajemen risiko, tata kelola, serta standar prosedur structure, risk management, governance, and standard
Implementasi Keberlanjutan Tahun 2025 Sustainability Implementation in 2025
operasional agar selaras dengan prinsip Keuangan operating procedures to align with the principles of
Berkelanjutan, termasuk pengembangan produk dan Sustainable Finance, including the development of Direksi telah menyelaraskan aspek ekonomi, sosial, The Board of Directors has aligned economic, social, and
layanan baru. Direksi mendorong penguatan tata kelola, new products and services. The Board of Directors dan lingkungan dalam strategi operasional 2025, yang environmental aspects in its 2025 operational strategy,
efisiensi operasional, dan inovasi untuk menciptakan nilai encourages the strengthening of governance, operational tercermin dalam pencapaian berikut: which is reflected in the following achievements:
berkelanjutan bagi pemangku kepentingan. Implementasi efficiency, and innovation to create sustainable value for
Keuangan Berkelanjutan mengacu pada Rencana Aksi stakeholders. The implementation of Sustainable Finance
Keuangan Berkelanjutan (RAKB) 2025 yang disampaikan refers to the 2025 Sustainable Finance Action Plan (RAKB)
kepada OJK melalui Surat No. 224/KP-BD/OJK/ERM/ submitted to the OJK through Letter No. 224/KP-BD/OJK/
XI/2024 tertanggal 28 November 2024. ERM/XI/2024 dated November 28, 2024.
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability
PENJELASAN DIREKSI
The Board of Director's Overview
1. Aspek Ekonomi 1. Economic Aspect Manajemen Risiko Risk Management
Bank mencatat penurunan pendapatan bunga The Bank recorded a decrease in net interest income
Bank menerapkan Enterprise Risk Management (ERM) The Bank implements independent Enterprise Risk
bersih pada tahun 2025 sebesar 1,51% menjadi Rp281 in 2025 of 51% to Rp281 billion from Rp286 billion in
yang independen sesuai regulasi OJK dan BI, dengan Management (ERM) in accordance with OJK and BI
miliar dari Rp286 miliar pada tahun 2024, namun 2024, but recorded an increase in lending in 2025 by
pengawasan berkelanjutan oleh Direksi dan Dewan regulations, with ongoing supervision by the Board
mencatatkan peningkatan penyaluran kredit tahun 1.18% to Rp4,189 billion from Rp4,140 billion in 2024.
Komisaris melalui komite risiko terintegrasi. of Directors and Board of Commissioners through an
2025 sebesar 1,18% menjadi Rp4.189 miliar dari Third-party funds (DPK) increased to Rp3,618 billion
integrated risk committee.
Rp4.140 miliar pada tahun 2024. Himpunan Dana from Rp3,103 billion in the previous year, while current
Pihak Ketiga (DPK) meningkat menjadi RpRp3.618 year profit reached Rp48 billion from Rp79 billion
Pemanfaatan Peluang dan Prospek Usaha Utilization of Business Opportunities and
miliar dari Rp3.103 miliar pada tahun sebelumnya, in 2024. The Bank continues to strengthen asset
Prospects
sementara laba tahun berjalan menjadi Rp48 quality through the establishment of an Allowance
miliar dari Rp79 miliar pada tahun 2024. Bank terus for Impairment Losses (CKPN) in accordance with Seiring dengan proses transisi dari sistem core banking In line with the transition process from a conventional core
memperkuat kualitas aset melalui pembentukan regulatory requirements. konvensional menuju platform digital, Bank meyakini banking system to a digital platform, the Bank believes
Cadangan Kerugian Penurunan Nilai (CKPN) sesuai bahwa penerapan strategi hybrid banking yang that the implementation of a hybrid banking strategy that
ketentuan regulator. mengintegrasikan teknologi digital dengan layanan integrates digital technology with conventional banking
perbankan konvensional akan memperkuat daya saing services will strengthen competitiveness and improve
2. Aspek Lingkungan 2. Environmental Aspects
serta meningkatkan kualitas layanan kepada nasabah. service quality to customers.
Komitmen lingkungan diwujudkan melalui penilaian The Bank’s environmental commitment is realized
ketat calon debitur dengan prioritas Kategori through strict assessment of prospective debtors
Penjelasan Situasi Eksternal Ekonomi, Explanation of external economic, environmental,
Kegiatan Usaha Berkelanjutan (KKUB), seperti with priority given to Sustainable Business Activity
Lingkungan Hidup, dan Sosial Yang Berpotensi and social situations that could potentially affect
pengolahan kelapa dan pupuk organik. Bank Categories (KKUB), such as coconut processing and
Mempengaruhi Keberlanjutan Bank the Bank’s sustainability
menerapkan efisiensi operasional berbasis paperless, organic fertilizer. The Bank implements paperless
optimalisasi hemat air dan listrik, serta penggunaan operational efficiency, water and electricity Kondisi perekonomian global pada tahun 2025 masih The global economic conditions in 2025 are still
tiga unit mobil hibrida untuk mengurangi emisi optimization, and the use of three hybrid cars to dibayangi oleh ketidakpastian akibat dinamika geopolitik, overshadowed by uncertainty due to geopolitical
karbon dari aktivitas operasional. reduce carbon emissions from operational activities. fluktuasi inflasi, serta penerapan kebijakan moneter dynamics, inflation fluctuations, and the implementation
yang ketat di sejumlah negara. Di tingkat nasional, of tight monetary policies in a number of countries. At
3. Aspek Sosial 3. Social Aspects
perekonomian Indonesia tetap menunjukkan ketahanan the national level, Indonesia’s economy continues to
Bank menyalurkan dana TJSL pada tahun 2025 The bank distributed TJSL funds in 2025 amounting
dengan pertumbuhan yang relatif stabil, ditopang oleh show resilience with relatively stable growth, supported
sebesar Rp191 juta untuk mendukung Tujuan to Rp191 million to support Sustainable Development
konsumsi rumah tangga serta program pemerintah dalam by household consumption and government programs
Pembangunan Berkelanjutan (SDGs): Goals (SDGs):
mendorong investasi dan penguatan sektor riil. Dari sisi to encourage investment and strengthen the real sector.
A. Edukasi Keuangan (SDG 4 & 8): Program literasi A. Financial Education (SDG 4 & 8): Financial
lingkungan, peningkatan komitmen nasional terhadap From an environmental perspective, increased national
dan inklusi keuangan minimal 1 kali per semester. literacy and inclusion programs at least once per
agenda pembangunan berkelanjutan, khususnya commitment to the sustainable development agenda,
semester.
melalui implementasi Taksonomi Hijau Indonesia (THI) particularly through the implementation of the Indonesian
B. Kesehatan (SDG 3): Kerja sama rutin dengan PMI B. Health (SDG 3): Regular collaboration with the
dan kebijakan transisi energi bersih, mendorong sektor Green Taxonomy (THI) and clean energy transition
untuk donor darah bagi karyawan dan nasabah. Indonesian Red Cross (PMI) for blood donations
perbankan untuk lebih aktif dalam kredit hijau serta policies, encourages the banking sector to be more active
by employees and customers.
pengelolaan risiko lingkungan. Tantangan perubahan in green financing and environmental risk management.
C. Lingkungan (SDG 13 & 15): Efisiensi sumber daya C. Environment (SDG 13 & 15): Resource efficiency
iklim, efisiensi energi, dan keberlanjutan sumber daya The challenges of climate change, energy efficiency, and
dan pengurangan dampak operasional. and reduction of operational impact.
alam menjadi faktor penting yang perlu diintegrasikan natural resource sustainability are important factors that
D. Kesejahteraan (SDG 1 & 10): Donasi, bantuan D. Welfare (SDG 1 & 10): Donations, disaster relief,
dalam kebijakan penyaluran kredit dan manajemen risiko need to be integrated into the Bank’s financing and risk
bencana, pemberdayaan PKK, dan program PKK empowerment, and inclusive programs.
Bank. management policies.
inklusif.
Pada aspek sosial, perubahan perilaku nasabah, On the social aspect, changes in customer behavior,
Bank juga berinvestasi pada pengembangan SDM The bank also invests in human resource development
peningkatan adopsi digital, serta tuntutan terhadap increased digital adoption, and demands for inclusive
melalui pelatihan digitalisasi dan literasi keuangan untuk through digitalization and financial literacy training to
keuangan yang inklusif dan beretika turut membentuk and ethical finance have also shaped the banking
mendukung transformasi hybrid banking. support hybrid banking transformation.
lanskap industri perbankan. Bank perlu memastikan industry landscape. The Bank needs to ensure broader
aksesibilitas layanan yang lebih luas, peningkatan service accessibility, increased financial literacy, and
Target Keberlanjutan 2025 2025 Sustainability Targets
literasi keuangan, dan penguatan perlindungan strengthened customer protection as part of its social
nasabah sebagai bagian dari tanggung jawab sosialnya. responsibility. Considering these dynamics, the Bank
Fokus pengembangan kapasitas internal melalui Focus on internal capacity building through internal/
Dengan mempertimbangkan dinamika tersebut, Bank is committed to continuously adjusting its business
sosialisasi, pelatihan, dan workshop internal/eksternal, external socialization, training, and workshops, intensive
berkomitmen untuk terus untuk terus menyesuaikan and operational strategies to align with sustainability
komunikasi intensif dengan regulator, serta monitoring communication with regulators, and risk monitoring
strategi bisnis dan operasionalnya agar selaras dengan principles, strengthen resilience to external risks, and
risiko berbasis Core Banking System baru untuk analisis based on the new Core Banking System for more effective
prinsip keberlanjutan, memperkuat ketahanan terhadap create long-term value for all stakeholders.
ESG yang lebih efektif. ESG analysis.
risiko eksternal, serta menciptakan nilai jangka panjang
bagi seluruh pemangku kepentingan.
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability
PENJELASAN DIREKSI
The Board of Director's Overview
Apresiasi
Direksi mengucapkan terima kasih kepada pemegang
Appreciation
The Board of Directors would like to thank shareholders, 04 TATA KELOLA KEBERLANJUTAN
saham, nasabah, mitra bisnis, dan karyawan atas customers, business partners, and employees for their SUSTAINABILITY GOVERNANCE
dukungan sepanjang tahun 2025. Dengan komitmen support throughout 2025. With shared commitment
bersama dan inovasi berkelanjutan, Bank optimis terus and continuous innovation, the Bank is optimistic that it
PENANGGUNG JAWAB KEBERLANJUTAN PERSON RESPONSIBLE FOR SUSTAINABILITY
tumbuh secara bertanggung jawab dan berkontribusi will continue to grow responsibly and contribute to the
[SEOJK 16 E.1] [SEOJK 16 E.1]
pada perekonomian Indonesia. Indonesian economy.
Satuan Kerja Tugas Wewenang
Work Units Duties Authorities
Dewan Komisaris Mengawasi, mengevaluasi dan memberikan masukan atas Pengawas dan Penasehat atas pelaksanaan Keuangan
Board of kinerja Direksi dalam penerapan Keuangan Berkelanjutan di Berkelanjutan oleh Direksi.
Commissioners Bank. Supervisors and Advisors on the implementation of Sustainable
Supervise, evaluate and provide input on the performance of the Finance by the Board of Directors.
Board of Directors in the implementation of Sustainable Finance
in Bank.
Direksi Pengarah dan pemantau pelaksanaan Keuangan Berkelanjutan. Pengambilan keputusan.
Board of Directors Directors and monitors of the implementation of Sustainable Decision-making.
Finance.
Atas Nama Direksi Divisi Bisnis Merencanakan peningkatan portofolio penyaluran kredit, Merekomendasi produk dan/atau Layanan Jasa Bank dalam
Business Division investasi atau penempatan pada instrumen keuangan implementasi Keuangan Berkelanjutan.
On Behalf of Board of Directors
atau proyek yang sejalan dengan penerapan Keuangan Recommending products and/or Banking Services in the
Berkelanjutan. implementation of Sustainable Finance.
Planning the improvement of financing portfolios, investments,
or placements in financial instruments or projects aligned with
the implementation of Sustainable Finance.
Divisi Human Capital Menyusun agenda pengembangan kapasitas SDM mengenai Menentukan prioritas pelatihan yang sesuai dengan Keuangan
Human Capital Division Keuangan Berkelanjutan. Berkelanjutan.
Developing a capacity-building agenda for human resources on Determining training and development priorities in line with
K S B CHANDRAMOULI Sustainable Finance. Sustainable Finance.
Direktur Utama Divisi Kepatuhan Memastikan prinsip-prinsip Keuangan Berkelanjutan yang Memberikan masukan kepada Unit Terkait dalam praktik prinsip-
Compliance Division diterapkan oleh Bank telah sesuai dengan ketentuan Regulator. prinsip Keuangan Berkelanjutan.
President Director
Ensuring that the Sustainable Finance principles implemented Providing input to the relevant units on the implementation of
by the Bank are in compliance with regulatory requirements. Sustainable Finance principles.
Unit Manajemen Risiko Mengidentifikasi dan mengelola manajemen risiko Keuangan Memberi rekomendasi tingkat risiko atas produk Keuangan
Risk Management Unit Berkelanjutan (risiko lingkungan, sosial, dan tata kelola) yang Berkelanjutan.
sesuai dengan profil risiko Bank. Providing risk level recommendations for Sustainable Finance
Identifying and managing Sustainable Finance risk management products.
(environmental, social, and governance risks) in accordance
with the Bank's risk profile.
Divisi IT Pengembangan teknologi sistem informasi dalam penerapan Mapping data Keuangan Berkelanjutan dan teknologi sistem
IT Division Keuangan Berkelanjutan. informasi untuk kebutuhan Laporan.
Development of information system technology in the Mapping Sustainable Finance data and information system
implementation of Sustainable Finance. technology for reporting needs.
Divisi Credit Support Melakukan legal review atas syarat dan ketentuan dari produk Memeriksa dan memantau kelengkapan dokumen dari syarat dan
Credit Support Division dan/atau jasa Keuangan Berkelanjutan. ketentuan atas produk dan/atau jasa Keuangan Berkelanjutan.
Conducting a legal review of the terms and conditions of Checking and monitoring the completeness of documents
Sustainable Finance products and/or services. related to the terms and conditions of Sustainable Finance
products and/or services.
Divisi Operasional Memastikan seluruh proses operasional Bank berjalan sesuai • Menetapkan standar layanan berkualitas tinggi kepada
Operational Division dengan prinsip keberlanjutan dan berupaya meningkatkan Nasabah.
layanan kepada nasabah. Establish high quality service standards for Customers.
Ensure that all Bank operational processes run in accordance • Menetapkan prosedur operasional terkait keuangan
with sustainability principles and strive to improve services to berkelanjutan.
customers. Establish operational procedures related to sustainable
finance.
Divisi Corporate Menyusun Laporan Rencana Aksi Keuangan Berkelanjutan Mengumpulkan data yang diperlukan dari Satuan Kerja
Planning (RAKB) dan Laporan Keberlanjutan (Sustainability Report) Terkait untuk penyusunan Laporan Rencana Aksi Keuangan
Corporate Planning sesuai ketentuan Regulator. Berkelanjutan (RAKB) dan Laporan Keberlanjutan (Sustainability
Division Preparing the Sustainable Finance Action Plan Report (RAKB) Report).
and the Sustainability Report in accordance with the Regulator’s Collect the necessary data from the Relevant Work Unit for the
provisions. preparation of the Sustainable Finance Action Plan Report (RAKB)
and the Sustainability Report.
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability
TATA KELOLA KEBERLANJUTAN
Sustainability Governance
PENGEMBANGAN KOMPETENSI SUSTAINABILITY COMPETENCY DEVELOPMENT PENILAIAN DAN PEMANTAUAN RISIKO SUSTAINABILITY RISK ASSESSMENT AND
KEBERLANJUTAN [SEOJK 16 E.2, F.22] [SEOJK 16 E.2, F.22] KEBERLANJUTAN [SEOJK 16 E.3] MONITORING [SEOJK 16 E.3]
Dalam mendukung implementasi program Keuangan In supporting the implementation of the Sustainable Bank memahami bahwa dinamika lingkungan eksternal The Bank understands that the dynamics of the external
Berkelanjutan, Bank memprioritaskan penguatan Finance program, the Bank prioritizes strengthening maupun internal industri perbankan berkembang sangat and internal environment of the banking industry are
kompetensi dan keterampilan sumber daya manusia the competence and skills of its human resources cepat, sejalan dengan meningkatnya kompleksitas developing very rapidly, in line with the increasing
melalui berbagai pendidikan dan pelatihan, baik in- through various education and training programs, risiko dalam pelaksanaan kegiatan usaha. Dalam complexity of risks in the implementation of business
house maupun public training, dengan penekanan pada both in-house and public training, with an emphasis on rangka memperkuat mitigasi risiko, Bank berkomitmen activities. In order to strengthen risk mitigation, the Bank
pelatihan yang bersifat wajib. Bank juga menerapkan mandatory training. The Bank also applies the principle menerapkan prinsip keuangan berkelanjutan dengan is committed to applying the principles of sustainable
prinsip kesempatan yang setara bagi seluruh karyawan of equal opportunity for all employees to participate in mengintegrasikan risiko Lingkungan, Sosial, dan Tata finance by integrating Environmental, Social, and
untuk mengikuti program pengembangan kompetensi competency development programs regardless of job Kelola (LST) dalam pengelolaan produk serta layanan Jasa Governance (ESG) risks into the management of its
tanpa membedakan jenjang jabatan, tingkat pendidikan, level, education level, or gender, in order to support the Keuangan Berkelanjutan. Penerapan tersebut dilakukan products and Sustainable Financial Services. This
maupun gender, guna mendukung terciptanya lingkungan creation of a conducive, safe, and comfortable work dengan mengacu pada empat pilar manajemen risiko implementation is carried out with reference to the
kerja yang kondusif, aman, dan nyaman. environment. sebagai berikut: following four pillars of risk management:
1. Pengawasan aktif Dewan Komisaris dan Direksi 1. Active supervision by the Board of Commissioners
Untuk kegiatan pengembangan tersebut, Bank For these development activities, the Bank has allocated terhadap penerapan Keuangan Berkelanjutan; and Board of Directors of the implementation of
mengalokasikan dana sebesar Rp20 juta yang telah funds amounting to Rp 20 million, which are included in Sustainable Finance;
tercakup dalam anggaran biaya pendidikan, dengan the education budget, with the involvement of relevant 2. Kecukupan kebijakan, prosedur, dan penetapan limit; 2. Adequacy of policies, procedures, and limit setting;
pelibatan satuan kerja terkait, yaitu Divisi Corporate work units, namely the Corporate Planning Division, 3. Kecukupan proses identifikasi, pengukuran, 3. Adequate processes for identifying, measuring,
Planning, Divisi Human Capital, Divisi Bisnis, Divisi Human Capital Division, Business Division, Compliance pemantauan, dan pengendalian risiko, serta sistem monitoring, and controlling risks, as well
Kepatuhan, Unit Manajemen Risiko, Divisi Credit Support, Division, Risk Management Unit, Credit Support Division, informasi manajemen risiko; as a risk management information system;
dan Divisi IT. and IT Division. 4. Kecukupan sistem pengendalian internal. 4. Adequate internal control systems.
Berikut adalah pelatihan yang diikuti oleh Dewan Below is the training participated by the Board of Berikut adalah pemetaan dan mitigasi risiko berkaitan Below is the risk mapping and mitigation related to ESG
Komisaris, Direksi dan karyawan berkaitan dengan Commissioners, Board of Directors and employees related dengan aspek ESG: aspect:
keuangan berkelanjutan di tahun 2025: to sustainable finance in 2025:
Jenis Risiko Penjelasan Risiko Mitigasi Risiko
Types of Risk Risk Explanation Risk Mitigation
Jenis Pelatihan Penyelenggara Tanggal Pelatihan
No.
Type of Training Organizer Training Date Lingkungan
Environment
Dewan Komisaris dan Direksi
Board of Commissioners and Directors Risiko Bencana Alam Bank beroperasi di wilayah Indonesia yang • Implementasi paperless banking melalui digitalisasi transaksi SKBDN,
Natural Disaster Risk rentan terhadap risiko bencana alam bill payment (BPJS, PLN, PDAM) melalui layanan mobile banking dan
1 CFO Creates value and competitive advantage for sustainable growth PWC/AICPA & CIMA/ 9 Agustus 2025
seperti banjir dan perubahan iklim. Bencana internet banking untuk mengurangi konsumsi kertas.
CFO Club 9 August 2025
alam dapat mengganggu operasional Implementation of paperless banking through the digitization of
kantor cabang, akses nasabah ke layanan SKBDN transactions and bill payments (BPJS, PLN, PDAM) via mobile
2 Workshop on IFRS Sustainability Standards IDX 23 September 2025
perbankan, serta mempengaruhi kualitas banking and internet banking services to reduce paper consumption.
23 September 2025
kredit sektor yang sensitif terhadap iklim • Pengembangan kalkulator hijau (GHG Calculator dari UNFCCC)
3 Sosialisasi Pernyataan Standar Pengungkapan Keberlanjutan (PSPK 1 dan PSPK 2) IDX-IAI 29 Oktober 2025 (pertanian, perikanan). untuk menghitung dampak lingkungan aktivitas perbankan dari emisi
Socialization of Sustainability Disclosure Standards (PSPK 1 and PSPK 2) 29 October 2025 The Bank operates in areas of Indonesia karbon scope 1, scope 2 dan scope 3.
that are vulnerable to natural disasters Development of a green calculator (GHG Calculator from UNFCCC) to
4 Webinar “Menumbuhkan Generasi Melek Finansial: Memahami Dinamika Ekonomi OJK Mengajar 11 November 2025 such as floods and climate change. Natural calculate the environmental impact of banking activities from scope
dan Stabilitas Keuangan sebagai Pilar Perekonomian Nasional“ 11 November 2025 disasters can disrupt branch operations, 1, scope 2, and scope 3 carbon emissions.
Webinar: “Fostering a Financially Literate Generation: Understanding Economic customer access to banking services, and • Program efisiensi energi dan pengurangan emisi karbon (pengurangan
Dynamics and Financial Stability as Pillars of the National Economy” affect the credit quality of climate-sensitive penggunaan kertas dengan memaksimalkan layanan dari office365
sectors (agriculture, fisheries). yang berbasis cloud).
Karyawan Energy efficiency and carbon emission reduction program (reducing
Employees paper usage by maximizing services from the cloud-based Office 365).
1 Training Laporan Keberlanjutan (Sustainability Report) Dan Laporan PT Triniti Solusi 28 Februari 2025 Sosial
Climate Risk Management and Scenario Analysis (CRMS) Kreatifindo 28 February 2025 Social
2 Sosialisasi Taksonomi Keuangan Berkelanjutan OJK 24 April 2025 Risiko Pengaduan Sebagai Bank dengan fokus pada • Implementasi Sistem Pelaporan Pelanggaran (Whistleblowing System)
Socialization of Sustainable Finance Taxonomy 24 April 2025 Nasabah transformasi digital (peluncuran Internet yang transparan, independen, dan terpercaya.
Customer Complaint Banking, Mobile Banking, dan hotline Implementation of a transparent, independent, and reliable Violation
3 Sosialisasi Pedoman Akses Pelayanan Keuangan untuk Disabilitas Berdaya OJK 28 April 2025
Risk Hello BOII 150707), terdapat potensi Reporting System (Whistleblowing System).
(Pedoman SETARA) 28 April 2025
risiko ketidakpuasan nasabah terkait • Penanganan pengaduan nasabah melalui multi-channel (hotline
Socialization of Guidelines on Access to Financial Services for Empowered Persons
kualitas layanan digital, aksesibilitas, dan 150707, email, chatbot TAARA).
with Disabilities (SETARA Guidelines)
penanganan keluhan. Risiko ini dapat Handling customer complaints through multiple channels (hotline
mempengaruhi reputasi dan loyalitas 150707, email, TAARA chatbot).
4 Focus Group Discussion (FGD) Implementasi Taksonomi untuk Keuangan OJK 25 Juni 2025
nasabah. • Pelatihan berkelanjutan bagi karyawan dalam pelayanan nasabah.
Berkelanjutan Indonesia (TKBI) serta Rencana Digitalisasi Laporan Keberlanjutan 25 June 2025
As a bank focused on digital transformation Continuous training for employees in customer service.
(SR) dan Rencana Aksi Keuangan Berkelanjutan (RAKB)
(launch of Internet Banking, Mobile Banking, • Monitoring dan evaluasi berkala terhadap tingkat kepuasan nasabah.
Focus Group Discussion (FGD) on the Implementation of Taxonomy for Sustainable
and Hello BOII 150707 hotline), there is a Regular monitoring and evaluation of customer satisfaction levels.
Finance in Indonesia (TKBI) and the Plan for Digitalization of Sustainability Reports
potential risk of customer dissatisfaction
(SR) and Sustainable Finance Action Plans (RAKB)
related to the quality of digital services,
accessibility, and complaint handling. This
risk could affect the Bank’s reputation and
customer loyalty.
218 Laporan Keberlanjutan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Sustainability Report 2025 219
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability
TATA KELOLA KEBERLANJUTAN
Sustainability Governance
Jenis Risiko Penjelasan Risiko Mitigasi Risiko PELIBATAN PEMANGKU KEPENTINGAN STAKEHOLDER ENGAGEMENT
Types of Risk Risk Explanation Risk Mitigation [SEOJK 16 E.4] [SEOJK 16 E.4]
Risiko Inklusi Keuangan Bank berkomitmen pada inklusi keuangan • Program literasi keuangan untuk masyarakat lokal.
dan Literasi melalui program literasi keuangan untuk Financial literacy programs for local communities.
Financial Inclusion and masyarakat lokal. Risiko terjadi apabila
Bank secara aktif melibatkan seluruh pemangku The Bank actively engages all stakeholders, including
• Kolaborasi dengan berbagai institusi untuk pemberdayaan ekonomi
Literacy Risks program tidak efektif menjangkau target masyarakat. kepentingan, termasuk pemegang saham, Pemerintah, shareholders, the Government, regulatory authorities,
sasaran atau tidak memberikan dampak Collaboration with various institutions for community economic
Otoritas, akademisi, praktisi, pegawai, nasabah, serta academics, practitioners, employees, customers, and
positif yang berkelanjutan terhadap empowerment.
kesejahteraan masyarakat. • Program edukasi kesehatan di masyarakat lokal (Penyelenggaraan pihak lainnya, melalui komunikasi yang terbuka dan other parties, through open and ongoing communication
The Bank is committed to financial inclusion kegiatan sosial donor darah di Kantor Pusat Bank yang bekerja sama berkelanjutan guna mendukung pengambilan keputusan to support sound decision-making and improve the
through financial literacy programs for local dengan Palang Merah Indonesia (PMI).
communities. Risks arise if the programs are Health education programs in local communities (organization yang tepat dan peningkatan kinerja Bank. Pelibatan Bank’s performance. This engagement is carried out
ineffective in reaching their target audience of blood donation social activities at the Bank’s Head Office in tersebut dilakukan melalui berbagai mekanisme, seperti through various mechanisms, such as Annual General
or do not have a sustainable positive impact collaboration with the Indonesian Red Cross (PMI).
on community welfare. • Evaluasi efektivitas program inklusi keuangan secara berkala. Rapat Umum Pemegang Saham dan keterbukaan Meetings of Shareholders and disclosure of information
Periodic evaluation of the effectiveness of financial inclusion programs. informasi kepada pemegang saham, kepatuhan serta to shareholders, compliance and coordination with
Tata Kelola koordinasi dengan regulator dan Pemerintah, komunikasi regulators and the government, internal and external
Governance internal dan eksternal, program pengembangan bagi communication, employee development programs, as
Risiko Keterlambatan Sebagai emiten yang tercatat di Bursa • Penerapan prinsip Tata Kelola Perusahaan yang Baik (GCG) dengan pegawai, serta peningkatan kualitas layanan dan well as improvements in service quality and complaint
Penyampaian Efek Indonesia (BEI), Bank harus memenuhi self-assessment rating 2 (Baik) pada tahun 2025. pengelolaan pengaduan bagi nasabah. management for customers.
Keterbukaan Informasi kewajiban keterbukaan informasi sesuai Implementation of Good Corporate Governance (GCG) principles with
Risk of Delays regulasi OJK. Potensi risiko keterlambatan a self-assessment rating of 2 (Good) in 2025.
in Disclosure of atau ketidakakuratan penyampaian • Penyusunan laporan tahunan dan laporan keberlanjutan sesuai POJK TANTANGAN DAN PELUANG ATAS PENERAPAN CHALLENGES AND OPPORTUNITIES IN
Information informasi dapat berdampak pada 29/2016 dan POJK 51/2017.
kepercayaan investor dan sanksi regulasi. Preparation of annual reports and sustainability reports in accordance
KEBERLANJUTAN [SEOJK 16 E.5] IMPLEMENTING SUSTAINABILITY [SEOJK 16 E.5]
As an issuer listed on the Indonesia Stock with POJK 29/2016 and POJK 51/2017.
Exchange (IDX), the Bank must fulfill its • Pembentukan komite-komite di bawah Dewan Komisaris (Komite
Dalam menerapkan prinsip keuangan berkelanjutan, In implementing sustainable finance principles, the Bank
information disclosure obligations in Audit, Komite Pemantau Risiko, Komite Remunerasi dan Nominasi)
accordance with OJK regulations. The untuk pengawasan berkala. Bank menghadapi berbagai tantangan sekaligus peluang faces various challenges as well as opportunities that
potential risk of delays or inaccuracies in the Establishment of committees under the Board of Commissioners yang perlu dikelola secara seimbang. Dari sisi tantangan, need to be managed in a balanced manner. From a
delivery of information can have an impact (Audit Committee, Risk Monitoring Committee, Remuneration and
on investor confidence and regulatory Nomination Committee) for periodic supervision. Bank perlu terus meningkatkan kesiapan internal, challenges perspective, the Bank needs to continuously
sanctions. • Implementasi sistem pelaporan yang terintegrasi dan terstruktur. termasuk penguatan kompetensi sumber daya manusia, improve its internal readiness, including strengthening
Implementation of an integrated and structured reporting system.
pengembangan infrastruktur teknologi informasi, serta human resource competencies, developing information
Risiko Keamanan Siber Transformasi digital yang meliputi • Implementasi strategi anti-fraud secara berkesinambungan. integrasi aspek Environmental, Social, and Governance technology infrastructure, and integrating Environmental,
dan Fraud Internet Banking, Mobile Banking, dan Continuous implementation of anti-fraud strategies.
Cyber Security and sistem Core Banking System (CBS) baru • Penguatan sistem keamanan siber pada platform layanan digital (ESG) ke dalam proses bisnis dan manajemen risiko. Social, and Governance (ESG) aspects into its business
Fraud Risk memerlukan perlindungan terhadap banking. Selain itu, keterbatasan ketersediaan dan kualitas data processes and risk management. In addition, the limited
ancaman keamanan siber. Risiko ini dapat Strengthening cyber security systems on digital banking service
berpotensi mengganggu operasional, platforms.
ESG, serta dinamika penyesuaian terhadap ketentuan availability and quality of ESG data, as well as the
merusak reputasi, dan menyebabkan • Sertifikasi dan pelatihan manajemen risiko. regulator, turut menjadi perhatian dalam implementasi dynamics of adjusting to regulatory requirements, are also
kerugian finansial. Selama tahun 2025 tidak Risk management certification and training.
yang optimal. areas of attention in achieving optimal implementation.
terdapat fraud, namun Bank senantiasa • Audit internal berkala terhadap transaksi dan sistem keamanan.
meningkatkan implementasi strategi Periodic internal audits of transactions and security systems.
antifraud secara berkelanjutan. • Penyediaan mekanisme pelaporan pelanggaran dengan perlindungan
Di sisi lain, penerapan keberlanjutan membuka peluang On the other hand, the implementation of sustainability
Digital transformation, which includes bagi whistleblower.
Internet Banking, Mobile Banking, and the Provision of a mechanism for reporting violations with protection for bagi Bank untuk meningkatkan daya saing melalui opens opportunities for the Bank to enhance its
new Core Banking System (CBS), requires whistleblowers. pengembangan portofolio bisnis yang lebih berorientasi competitiveness through the development of a business
protection against cyber security threats.
These risks have the potential to disrupt pada sektor berkelanjutan, inovasi produk dan layanan, portfolio that is more oriented toward sustainable sectors,
operations, damage reputation, and cause serta peningkatan kualitas tata kelola dan pelaporan. product and service innovation, and improvements in
financial losses. There was no fraud during
2025, but the Bank continues to improve the Dukungan regulator dan meningkatnya kesadaran governance and reporting quality. Regulatory support
implementation of its anti-fraud strategy pemangku kepentingan terhadap aspek keberlanjutan and the growing awareness of stakeholders toward
on an ongoing basis.
juga menjadi faktor pendorong bagi Bank untuk terus sustainability aspects also serve as driving factors for the
memperkuat implementasi prinsip keberlanjutan secara Bank to continuously strengthen the implementation of
berkelanjutan. sustainability principles on an ongoing basis.
Informasi lainnya terkait penerapan Tata Kelola Additional information regarding the Bank’s
Perusahaan yang dilakukan oleh Bank telah disajikan implementation of Good Corporate Governance has been
secara terintegrasi pada bab tata kelola perusahaan integrated and presented in the Corporate Governance
laporan tahunan. section of the Annual Report.
220 Laporan Keberlanjutan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Sustainability Report 2025 221
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability
KINERJA KEBERLANJUTAN
Sustainability Performance
06 KINERJA KEBERLANJUTAN
SUSTAINABILITY PERFORMANCE
KINERJA EKONOMI ECONOMIC PERFORMANCE
Perbandingan Target dan Kinerja Produksi, Comparison of Targets and Performance in
Portofolio, Target Penyaluran Kredit, atau Production, Portfolio, Financing or Investment
Investasi, Pendapatan dan Laba Rugi [SEOJK 16 F.2] Targets, Revenue and Profit and Loss [SEOJK 16 F.2]
Dalam jutaan Rupiah I In million of Rupiah
Realisasi Realisasi Pencapaian
Budget
Realization Realization Achievement
Uraian Budget
(Audited) (Audited) (%)
Description
31 Desember 2024 31 Desember 2025
December 31, 2024 December 31, 2025
Kredit yang Diberikan
4.140.311 4.750.000 4.189.110 88,19%
Loans
a. Kredit UMKM
464.499 505.400 548.090 108,45%
MSMEs Loans
b. Kredit KKUB
221.901 334.610 194.939 58,26%
KKUB Loans
Dana Pihak Ketiga
3.102.706 3.665.000 3.617.715 98,71%
Third Party Fund
Laba Operasional -
05 PROFIL PERUSAHAAN Bersih
Operating Income
- Net
102.892 143.528 63.317 44,11%
COMPANY PROFILE
Laba Bersih Tahun
Berjalan 78.755 111.979 48.282 43,12%
Net Profit for The Year
Informasi terkait profil perusahaan dalam laporan Information related to company profile in sustainability
keberlanjutan berikut telah disajikan secara terintegrasi report below has been disclosed integratedly in company
pada bab profil perusahaan laporan tahunan. profile chapter of annual report. Perbandingan Target dan Kinerja Portofolio, Comparison of Targets and Performance of
Target Penyaluran Kredit, atau Investasi pada Portfolios, Financing Targets, or Investments in
C.1. Visi, Misi, dan Nilai Keberlanjutan Halaman 29 C.1. Vision, Mission, and Sustainability Values Page 29 Instrumen Keuangan atau Proyek yang Sejalan Financial Instruments or Projects in Line with
C.2. Alamat Perusahaan Halaman 28 C.2. Company Address Page 28 dengan Keuangan Berkelanjutan [SEOJK 16 F.3] Sustainable Finance [SEOJK 16 F.3]
C.3. Skala Usaha, paling sedikit memuat: C.3. Scale of Business, including at a minimum: Bank secara konsisten mendorong penyaluran kredit ke The Bank consistently encourages lending to the
a. Total aset atau kapitalisasi aset dan total a. Total assets or market capitalization and total sektor Kategori Kegiatan Usaha Berkelanjutan (KKUB), Sustainable Business Activity Category (KKUB) sector, with
kewajiban Halaman 64 liabilities Page 64 dengan salah satu fokus utama pada penyaluran kredit one of its main focuses being the financing of Micro, Small,
b. Jumlah karyawan menurut jenis kelamin, b. Number of employees by gender, position, age, Usaha Mikro, Kecil, dan Menengah (UMKM) sebagai and Medium Enterprises (MSMEs) as an important driver
jabatan, usia, pendidikan, dan status education, and employment status Page 67 penggerak penting pertumbuhan perekonomian nasional. of national economic growth.
ketenagakerjaan Halaman 67
c. Nama pemegang saham dan persentase c. Names of shareholders and percentage of Sejalan dengan hal tersebut, outstanding kredit pada In line with this, outstanding loans in the MSME and KKUB
kepemilikan saham Halaman 59 share ownership Page 59 sektor UMKM dan KKUB tetap menunjukkan kinerja yang sectors continued to demonstrate sound performance,
d. Wilayah operasional Halaman 65-66 d. Operational Areas Page 65-66 baik, dengan kredit UMKM meningkat menjadi Rp548 with MSME loans increasing to Rp548 billion from Rp464
C.4. Produk, Layanan, dan Kegiatan Usaha yang C.4. Products, Services, and Business Activities miliar dari Rp464 miliar pada tahun 2024, sementara billion in 2024, meanwhile loan provision to the KKUB
Dijalankan Halaman 36 Conducted Page 36 pemberian kredit pada sektor KKUB tetap terjaga pada sector remained stable at Rp195 billion in 2025 and Rp222
C.5. Keanggotaan pada Asosiasi Halaman 72 C.5. Membership in Associations Page 72 level Rp195 miliar di tahun 2025 dan Rp222 miliar di tahun billion in 2024.
C.6. Perubahan Emiten dan Perusahaan Publik yang C.6. Significant Changes in Issuers and Public 2024.
Bersifat Signifikan Halaman 72 Companies Page 72
222 Laporan Keberlanjutan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Sustainability Report 2025 223
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability
KINERJA KEBERLANJUTAN
Sustainability Performance
Dalam jutaan Rupiah I In million of Rupiah KINERJA LINGKUNGAN ENVIRONMENTAL PERFORMANCE
Realisasi Realisasi Pencapaian
Budget
Realization
Budget
Realization Achievement Penggunaan Material Ramah Lingkungan Use of Environmentally Friendly Materials
Uraian (Audited) (Audited) (%)
Description [SEOJK 16 F.5] [SEOJK 16 F.5]
31 Desember 2024 31 Desember 2025
December 31, 2024 December 31, 2025 Kepedulian Bank terhadap aspek lingkungan hidup The Bank’s concern for environmental issues is manifested
Energi Terbarukan
- - - - diwujudkan melalui penerapan praktik operasional yang through the implementation of more environmentally
Renewable Energy
lebih ramah lingkungan, khususnya dalam penggunaan friendly operational practices, particularly in the use
Efisiensi Energi
- - - - material dan sumber daya pada aktivitas perbankan of materials and resources in daily banking activities.
Energy Efficiency
sehari-hari. Inisiatif tersebut mencakup pengendalian These initiatives include controlling the use of paper
Pencegahan dan Pengendalian Polusi penggunaan kertas dan air, optimalisasi proses layanan and water, optimizing digital-based service processes
- - - -
Prevention and Control of Pollution
berbasis digital untuk mengurangi konsumsi material, to reduce material consumption, and selecting more
Pengelolaan Sumber Daya Alam Hayati dan serta pemilihan perlengkapan kerja yang lebih ramah environmentally friendly work equipment in accordance
Penggunaan Lahan yang Berkelanjutan
- - - - lingkungan sesuai ketentuan yang berlaku. with applicable regulations.
Management of Natural Resources and
Sustainable Land Use
Konservasi Keanekaragaman Hayati Darat Sejalan dengan itu, Bank juga memperkuat komitmen In line with this, the Bank also strengthens its commitment
dan Air keberlanjutan melalui penyusunan SOP integrasi risiko to sustainability by developing SOPs for integrating
- - - -
Conservation of Terrestrial and Aquatic
Biodiversity sosial, lingkungan hidup, dan tata kelola ke dalam social, environmental, and governance risks into
aktivitas bisnis, terutama pada penyaluran kredit business activities, especially in lending/financing for
Transportasi Ramah Lingkungan
- - - - untuk sektor ramah lingkungan. Bank akan melakukan environmentally friendly sectors. The Bank will identify
Environmentally Friendly Transportation
identifikasi dan pemetaan portofolio penyaluran kredit and map its financing portfolio and apply more rigorous
Pengelolaan Air dan Air Limbah yang
Berkelanjutan serta menerapkan kajian yang lebih tegas terhadap assessments of funding plans for companies that have
- - - -
Sustainable Water and Wastewater rencana pendanaan bagi perusahaan yang berpotensi the potential to cause environmental damage.
Management
menimbulkan kerusakan lingkungan.
Adaptasi Perubahan Iklim
- - - -
Climate Change Adaptation
Dalam proses penyaluran kredit, Bank turut merencanakan In the credit distribution process, the Bank also plans
Produk yang Dapat Mengurangi Penggunaan
penguatan kriteria penelaahan dokumen Analisis to strengthen the criteria for reviewing Environmental
Sumber Daya dan Menghasilkan Lebih Sedikit
Polusi (Eco-efficient) - - - - Dampak Lingkungan (AMDAL) sebagai bagian dari uji Impact Analysis (EIA) documents as part of the feasibility
Products that Reduce Resource Use and kelayakan, sehingga Bank memperoleh gambaran yang test, so that the Bank obtains a more measurable
Generate Less Pollution (Eco-efficient)
lebih terukur atas komitmen debitur dalam pengelolaan picture of the debtor’s commitment to environmental
Bangunan Berwawasan Lingkungan yang dan pelestarian lingkungan hidup. management and preservation.
Memenuhi Standar atau Sertifikasi yang
Diakui Secara Nasional, Regional, atau
Internasional - - - - Pengelolaan Energi Energy Management
Environmentally Friendly Buildings that Meet
Nationally, Regionally, or Internationally Bank secara berkelanjutan melakukan pengelolaan The bank continuously manages energy in its operational
Recognized Standards or Certifications
energi dalam kegiatan operasional sebagai bagian dari activities as part of its commitment to resource efficiency
Kegiatan Usaha dan/ atau Kegiatan Lain
komitmen efisiensi sumber daya dan penerapan praktik and the implementation of more environmentally friendly
yang Berwawasan Lingkungan Lainnya
63.167 55.941 2.994 5.35
Other Environmentally Friendly Business perbankan yang lebih ramah lingkungan. banking practices.
Activities and/or Other Activities
Kegiatan UMKM KONSUMSI DAN INTENSITAS ENERGI ENERGY CONSUMPTION AND INTENSITY
158.734 278.668 191.945 68,88
MSME Activities
[SEOJK 16 F.6] [E-03] [SEOJK 16 F.6] [E-03]
Jumlah
221.901 334.610 194.939 58,26
Total Uraian Satuan
2025 2024 2023
Description Unit
Bahan Bakar
Liter 39.807 38.400 40.263
Fuel
Listrik
Kwh 760.211 794.293 746.885
Electricity
UPAYA PENGURANGAN KONSUMSI ENERGI EFFORTS TO REDUCE ENERGY CONSUMPTION
[SEOJK 16 F.7] [SEOJK 16 F.7]
Upaya pengurangan konsumsi energi dilakukan melalui Efforts to reduce energy consumption are carried out
penerapan penggunaan lampu hemat energi berbasis through the use of LED-based energy-efficient lighting in
LED pada area kerja dan area layanan, sehingga work areas and service areas, so that lighting needs are
kebutuhan penerangan tetap terpenuhi dengan still met with lower power consumption.
pemakaian daya yang lebih rendah.
224 Laporan Keberlanjutan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Sustainability Report 2025 225
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability
KINERJA KEBERLANJUTAN
Sustainability Performance
Selain itu, Bank menerapkan pengaturan penggunaan Air In addition, the Bank implements measured use of Tabel Emisi GRK tidak Langsung (Cakupan 3)
Conditioner (AC) secara terukur, termasuk pembatasan air conditioners (AC), including restrictions on use at Table of inDirect (Scope 3) GHG Emissions
pemakaian pada jam-jam tertentu dan penyesuaian certain hours and adjustments to temperature settings
pengaturan suhu sesuai kebutuhan operasional. Melalui according to operational needs. Through these measures, Kategori Kategori Sumber Emisi
t CO2e
Category Emission source category
langkah tersebut, Bank berupaya menekan konsumsi the Bank strives to reduce energy consumption without
Cakupan 3 Aktivitas yang berhubungan dengan Semua aktivitas lain yang terkait
energi tanpa mengurangi kenyamanan dan produktivitas, compromising comfort and productivity, while supporting Scope 3 bahan bakar dan energi dengan bahan bakar dan energi
-
sekaligus mendukung pengurangan jejak emisi dari the reduction of emissions from operational activities. Fuel and energy-related activities All other fuel- and energy related
activities
aktivitas operasional.
Kehilangan transmisi dan distribusi
14,28
Transmission and distribution losses
Pengelolaan Emisi Emissions Management
Limbah yang dihasilkan dari operasional Air limbah
0,02
Waste generated in operations Waste water
Bank senantiasa berupaya menurunkan emisi yang The Bank continuously strives to reduce emissions arising
Limbah
timbul dari aktivitas operasional sebagai bagian dari from its operational activities as part of its commitment 5,26
Waste
komitmen Bank terhadap pengelolaan lingkungan yang to responsible environmental management. These efforts
Barang yang dibeli Air yang disuplai
bertanggung jawab. Upaya tersebut dilaksanakan melalui are carried out through the control of greenhouse gas 1,43
Purchased goods Water supplied
pengendalian sumber emisi Gas Rumah Kaca (GRK) yang (GHG) emission sources generated by the Bank, namely Penggunaan material
-
dihasilkan bank yakni emisi GRK langsung (cakupan 1) dan direct GHG emissions (scope 1) and indirect GHG emissions Material use
tidak langsung (cakupan 2 dan cakupan 3). (scope 2 and scope 3). Perjalanan Dinas Semua transportasi melalui udara
-
Business travel All transportation by air
Emisi yang timbul dari akomodasi
hotel terkait dengan
EMISI GAS RUMAH KACA (GRK) DAN INTENSITAS GRK GREENHOUSE GAS EMISSIONS AND GREENHOUSE GAS
perjalanan bisnis
11,04
YANG DIHASILKAN [SEOJK 16 F.11] INTENSITY PRODUCED [SEOJK 16 F.11] Emissions arising from hotel
accommodation associated
Tabel Emisi GRK Langsung (Cakupan 1) with business travel
Table of Direct (Scope 1) GHG Emissions Semua transportasi melalui laut
-
All transportation by sea
Semua transportasi melalui darat,
Kategori Kategori Sumber Emisi
t CO2e transportasi umum, kendaraan
Category Emission source category
sewaan/kontrak, dan taksi
0,02
Cakupan 1 Emisi langsung yang timbul dari sumber Bahan bakar All transportation by land, public
Scope 1 stasioner yang dimiliki atau dikendalikan Fuels 93,70 transport, rented/ leased vehicle and
yang menggunakan bahan bakar fosil dan/ taxi
atau mengeluarkan emisi Bioenergi
- Transportasi dan distribusi Pengangkutan barang
Direct emissions arising from owned or Bioenergy -
Upstream transportation and distribution Freighting goods
controlled stationary sources that use fossil
fuels and/or emit fugitive emissions Refrigeran Jarak tempuh Karyawan dari rumah menuju kantor
- 0,01
Refrigerants Employees commuting
Makanan
Emisi langsung dari sumber bergerak yang Kendaraan penumpang 403,46
66,99 Food
dimiliki atau dikendalikan Passenger vehicles
Direct emissions from owned or controlled Home office
Kendaraan pengiriman -
mobile sources Home office
-
Delivery vehicles
Total Cakupan 3
435,53
TOTAL SCOPE 1 160,69 Total Scope 3
TOTAL EMISSIONS 1.108,99
Tabel Emisi GRK Langsung (Cakupan 1)
Table of Direct (Scope 1) GHG Emissions Jumlah dan Intensitas Emisi [E-01, E-02]
Total and Intensity of GHG Emissions
Kategori Kategori Sumber Emisi
t CO2e
Category Emission source category
Uraian Satuan
2025 2024 2023
Cakupan 2 Emisi berbasis lokasi dari pembangkitan Listrik Description Unit
Scope 2 listrik, panas, uap, atau pendingin yang Electricity 512,76
Cakupan 1
dibeli TonCO2eq 160,69 136,69 161,82
Scope 1
Location-based emissions from the Panas dan uap
generation of purchased electricity, heat, -
Heat and steam Cakupan 2
steam or cooling TonCO2eq 512,76 535,75 503,77
Scope 2
Listrik untuk Ev
-
Electricity for Evs Cakupan 3
TonCO2eq 435,53 2.733,77 408,22
Scope 3
Pendinginan distrik
District cooling - Total Emisi GRK Cakupan 1 dan 2
yang Dihasilkan
TonCO2eq 673,45 672,44 665,59
Total Generated Scope 1 and 2 GHG
TOTAL SCOPE 2 512,76 Emission
Total Emisi GRK Cakupan 1, 2, dan 3
yang Dihasilkan
TonCO2eq 1.108,99 3.406,21 1.073,81
Total Generated Scope 1, 2, and 3
GHG Emission
226 Laporan Keberlanjutan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Sustainability Report 2025 227
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability
KINERJA KEBERLANJUTAN
Sustainability Performance
Uraian Satuan Pengelolaan Limbah dan Efluen Waste and Effluent Management
2025 2024 2023
Description Unit
Bank menerapkan pengelolaan limbah dan efluen secara The Bank systematically implements waste and effluent
Intensitas Emisi GRK Bank/
Pendapatan TonCO2eq /Rp Juta I sistematis sebagai bagian integral dari komitmen green management as an integral part of its green banking
0,002 15,88 6,91
Intensity of the Bank’s GHG Emission/ Milion banking untuk meminimalkan dampak lingkungan commitment to minimize the environmental impact of
Revenue
operasional. Dalam pengelolaannya, Bank menerapkan its operations. In its management, the Bank applies a
pendekatan berbasis prinsip Reduce-Reuse-Recycle, Reduce-Reuse-Recycle approach, focusing on the sorting
UPAYA PENGURANGAN EMISI DAN KOMITMEN NET EMISSIONS REDUCTION EFFORTS AND NET ZERO
dengan fokus pada pemilahan limbah padat non-bahaya of non-hazardous solid waste such as paper, plastic,
ZERO EMISSION [SEOJK 16 F.12] [E-06, E-07] EMISSION COMMITMENT [SEOJK 16 F.12] [E-06, E-07]
seperti kertas, plastik, dan material kantor. Disamping and office materials. In addition, the Bank works with
Bank menegaskan komitmennya dalam mendukung The Bank reaffirms its commitment to supporting the itu, Bank bekerjasama dengan vendor bersertifikat untuk certified vendors to ensure an efficient recycling process,
transisi menuju ekonomi rendah karbon melalui transition toward a low-carbon economy through memastikan proses daur ulang yang efisien, mengurangi reduce the volume of waste to landfills, and support the
penerapan efisiensi energi, optimalisasi proses kerja the implementation of energy efficiency measures, volume limbah ke TPA dan mendukung ekonomi sirkular. circular economy.
yang ramah lingkungan, serta pengendalian emisi tidak environmentally friendly operational processes, and the
langsung dari konsumsi listrik. Upaya ini dilakukan secara control of indirect emissions from electricity consumption.
Limbah dan Efluen yang Dihasilkan [SEOJK 16 F.13] [E-05]
bertahap dan terintegrasi dalam operasional sehari-hari, These efforts are carried out gradually and integrated into
Waste and Effluent Produced
antara lain melalui penggunaan lampu hemat energi daily operations, including the use of energy-efficient LED
(LED), pengaturan penggunaan AC, serta peningkatan lighting, regulated air conditioning usage, and increased Uraian Satuan
2025 2024 2023
digitalisasi untuk menekan aktivitas yang berpotensi digitalization to reduce activities that contribute to a Description Unit
meningkatkan jejak karbon. higher carbon footprint. Jumlah Limbah yang Dihasilkan
Ton 1.965 1.981 1.972
Total Generated Waste
Selain itu, Bank juga memperkuat pengelolaan lingkungan In addition, the Bank strengthens its environmental
MEKANISME PENGELOLAAN LIMBAH DAN EFLUEN WASTE AND EFFLUENT MANAGEMENT MECHANISMS
melalui penghematan air dan pengelolaan limbah management through water conservation and structured
[SEOJK 16 F.14] [SEOJK 16 F.14]
yang terstruktur, termasuk pemeliharaan pipa untuk waste management, including regular pipe maintenance
mencegah kebocoran dan optimalisasi penggunaan air to prevent leaks and optimizing water usage to reduce Bank memperkuat komitmen pelestarian lingkungan The Bank strengthens its commitment to environmental
guna mengurangi ketergantungan pada air tanah. Sistem reliance on groundwater. Waste management systems melalui penerapan mekanisme pengelolaan limbah dan preservation through the implementation of waste and
pengelolaan limbah yang melibatkan petugas lingkungan involving local environmental personnel further support efluen, salah satunya dengan mengendalikan timbulan effluent management mechanisms, one of which is by
turut mendukung terciptanya operasional yang tertib orderly and sustainable operations, with no environmental limbah operasional dari aktivitas perkantoran. Bank controlling operational waste from office activities. The
dan berkelanjutan, tanpa adanya pengaduan lingkungan complaints reported throughout 2025. These initiatives menekan potensi peningkatan limbah padat, khususnya bank reduces the potential for an increase in solid waste,
sepanjang 2025. Seluruh inisiatif ini menjadi bagian dari form part of the Bank’s commitment toward achieving net limbah kertas, melalui pengurangan penggunaan kertas especially paper waste, through measured and consistent
komitmen menuju net zero emission dan didukung melalui zero emissions and are supported through the allocation secara terukur dan konsisten. reduction in paper usage.
alokasi dana TJSL sebagai wujud keseimbangan antara of CSR funds, reflecting a balance between business
kinerja usaha dan tanggung jawab lingkungan serta performance and environmental and social responsibility. Upaya tersebut dilaksanakan dengan menerapkan sistem These efforts are carried out by implementing a code/
sosial. pencetakan berbasis kode/PIN (print-on-demand) untuk PIN-based printing system (print-on-demand) to limit
membatasi pencetakan yang tidak diperlukan, serta unnecessary printing, as well as optimizing the use of
Pengelolaan Air [SEOJK 16 F.8] [E-04] Water Management [SEOJK 16 F.8] [E-04] mengoptimalkan pemanfaatan media elektronik dan electronic media and online platforms in administrative
platform daring dalam proses administrasi, persetujuan processes, internal approvals, and document archiving.
Bank menyiapkan langkah-langkah efisiensi pemakaian The Bank has prepared measures to improve water
internal, dan pengarsipan dokumen. Melalui langkah Through these measures, the Bank seeks to reduce
air dalam operasional guna menekan pemborosan dan efficiency in its operations in order to reduce waste
ini, Bank berupaya mengurangi volume limbah yang the volume of waste generated, improve operational
menjaga keberlanjutan sumber daya air. Inisiatif tersebut and preserve water resources. These initiatives are
dihasilkan, meningkatkan efisiensi operasional, dan efficiency, and support more environmentally friendly
dilaksanakan melalui pemeliharaan dan pemeriksaan implemented through regular maintenance and
mendukung praktik kerja yang lebih ramah lingkungan. work practices.
berkala jaringan pipa air bersih sebagai upaya preventif inspection of the clean water pipeline network as a
untuk mendeteksi potensi kebocoran lebih dini serta preventive measure to detect potential leaks early and
TUMPAHAN YANG TERJADI [SEOJK 16 F.15] SPILLS THAT OCCUR [SEOJK 16 F.15]
memastikan distribusi air berjalan optimal. ensure optimal water distribution.
Pada tahun 2025, tidak terdapat tumpahan In 2025, there were no spilled waste occurred.
Di samping itu, Bank terus mengutamakan pemanfaatan In addition, the Bank continues to prioritize the use of limbah yang terjadi.
pasokan air dari perusahaan air minum (PDAM) guna water supplies from water companies (PDAM) to reduce
mengurangi ketergantungan pada penggunaan air dependence on groundwater. Through these efforts, the Keanekaragaman Hayati [SEOJK 16 F.9, F.10] Biodiversity [SEOJK 16 F.9, F.10]
tanah. Melalui upaya ini, Bank berkomitmen menerapkan Bank is committed to implementing more responsible
Sebagai perusahaan yang berkomitmen terhadap As a company committed to sustainability, the Bank
pengelolaan air yang lebih bertanggung jawab dan water management in line with environmentally friendly
keberlanjutan, Bank turut mendukung pelestarian supports biodiversity conservation through reforestation
selaras dengan prinsip operasional ramah lingkungan. operational principles.
keanekaragaman hayati melalui kegiatan penghijauan activities in the areas surrounding its operations. In
di sekitar lingkungan operasional. Selain itu, Kegiatan addition, the Bank’s overall operations have no negative
Uraian Satuan operasional Bank secara menyeluruh tidak berdampak impact on biodiversity, as its network of offices is not
2025 2024 2023
Description Unit
negatif pada keanekaragaman hayati di mana jaringan located in conservation areas or areas of high biodiversity.
Jumlah Penggunaan Air kantor Bank tidak berada di daerah konservasi atau
m 3
9.584 9.549,47 9.489
Total Water Consummption
memiliki keanekaragaman hayati.
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IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability
KINERJA KEBERLANJUTAN
Sustainability Performance
Biaya Lingkungan [SEOJK 16 F.4] Environmental Costs [SEOJK 16 F.4] Jumlah Pegawai Sementara Tahun 2025 [S-04]
Total Temporary Employee in 2025
Seluruh pengeluaran Bank yang ditujukan untuk All Bank expenditures intended to support environmental
mendukung kegiatan pelestarian dan pemeliharaan conservation and preservation activities have been Uraian Jumlah Karyawan Persentase
Description Total Employees Percentage
lingkungan hidup telah direncanakan dan dialokasikan planned and allocated through the Social and
melalui anggaran Tanggung Jawab Sosial dan Environmental Responsibility (TJSL) budget of Rp191 Jumlah karyawan yang dipegang oleh
9 4%
kontraktor dan/atau konsultan
Lingkungan (TJSL) bidang lingkungan sebesar Rp191 juta. These allocations are used to ensure that funding Number of employees held by
Karyawan Dari total karyawan
Employees Out of total employees
juta, alokasi tersebut digunakan untuk memastikan support for environmental programs is implemented in a contractors and/or consultants
dukungan pendanaan atas program-program measurable and accountable manner in accordance with
lingkungan dilaksanakan secara terukur dan dapat applicable regulations. PENGGUNAAN TENAGA KERJA LOKAL USE OF LOCAL LABOR
dipertanggungjawabkan sesuai ketentuan yang berlaku.
Sebagai bagian dari kinerja sosial, Bank menggunakan As part of its social responsibility efforts, the Bank employs
Environmental Compliance and Environmental tenaga kerja lokal yang berasal dari masyarakat di sekitar local workers from the communities surrounding its
Kepatuhan Lingkungan dan Pengaduan terkait
Complaints [SEOJK 16 F.16] lingkungan Bank. Pada tahun 2025, Bank menggunakan branches. In 2025, the Bank employed 18 local workers
Lingkungan [SEOJK 16 F.16]
tenaga kerja lokal dari masyarakat sekitar sebanyak from the surrounding communities.
The Bank did not receive any complaints from the public 18 orang.
Bank tidak menerima pengaduan dari masyarakat terkait
dampak lingkungan yang ditimbulkan oleh operasional regarding the environmental impact of its operations
throughout 2025. The Bank will continue to monitor and PEREKRUTAN DAN PERGANTIAN KARYAWAN EMPLOYEE RECRUITMENT AND REPLACEMENT
Bank sepanjang tahun 2025. Bank akan terus melakukan
pemantauan dan perbaikan berkelanjutan guna make continuous improvements in order to maintain its Bank menyelenggarakan proses rekrutmen secara The bank conducts a strategic recruitment process
mempertahankan tingkat kepatuhan lingkungan serta level of environmental compliance and maintain good strategis untuk menjaga kontinuitas operasional dan to maintain operational continuity and optimize
menjaga hubungan baik dengan masyarakat sekitar. relations with the surrounding community. optimalisasi kinerja organisasi, mengisi kekosongan organizational performance, fill vacancies due to
posisi akibat pengunduran diri karyawan serta memenuhi employee resignations, and meet new job requirements
KINERJA SOSIAL SOCIAL PERFORMANCE kebutuhan jabatan baru seiring ekspansi struktur in line with organizational expansion. This process
organisasi. Proses ini mencakup seleksi berbasis kompetensi includes competency-based selection to ensure talent
Aspek Ketenagakerjaan Employment Aspects untuk memastikan keselarasan talenta dengan kebutuhan alignment with business needs, while strengthening
bisnis, sekaligus memperkuat daya saing sumber daya the competitiveness of human resources in the face
Bank menegaskan komitmen penuh terhadap The Bank affirms its full commitment to inclusive, fair, and
manusia dalam menghadapi dinamika industri perbankan. of the banking industry’s dynamics. This approach
pengelolaan sumber daya manusia yang inklusif, adil, dan responsible human resource management by creating a
Pendekatan tersebut mendukung stabilitas organisasi supports organizational stability while opening up career
bertanggung jawab, dengan menciptakan lingkungan safe working environment and supporting the optimal
sambil membuka peluang pengembangan karier bagi development opportunities for potential candidates who
kerja yang aman serta mendukung pengembangan development of individual potential. Employees are key
kandidat potensial yang berkontribusi pada pencapaian contribute to the Bank’s long-term goals.
potensi individu secara optimal. Karyawan merupakan strategic assets, so all aspects of the work environment
target jangka panjang Bank.
aset strategis utama, sehingga seluruh aspek lingkungan are designed to meet the highest standards of safety,
kerja dirancang memenuhi standar tertinggi keselamatan, occupational health, and holistic well-being. The bank
Perekrutan Karyawan Baru Performance Evaluation
kesehatan kerja, dan kesejahteraan holistik. Bank secara proactively provides transparent career development
Bank menyelenggarakan rekrutmen karyawan baru The Bank conducts new employee recruitment through
proaktif menyediakan jalur pengembangan karier yang paths and ongoing training programs, enabling all talents
melalui proses terstruktur yang berfokus pada kompetensi a structured process that focuses on competence and
transparan beserta program pelatihan berkelanjutan, to achieve their professional aspirations gradually and
dan keselarasan dengan visi strategis Bank. alignment with the Bank’s strategic vision.
memungkinkan pencapaian aspirasi profesional secara evenly.
bertahap dan merata bagi seluruh talenta.
Proses ini mencakup tahap penyaringan awal berbasis This process includes an initial screening stage based on
kualifikasi, asesmen kemampuan teknis dan behavioral, qualifications, technical and behavioral assessments, and
KESETARAAN KESEMPATAN KERJA [SEOJK 16 F.18] EQUAL EMPLOYMENT OPPORTUNITY
serta wawancara mendalam untuk memastikan in-depth interviews to ensure that candidates are able
Bank secara teguh menegakkan prinsip kesetaraan The bank firmly upholds the principle of equal employment kandidat mampu berkontribusi pada pertumbuhan bisnis to contribute to sustainable business growth. The Bank
kesempatan kerja guna menciptakan lingkungan opportunities to create an inclusive work environment berkelanjutan. Bank memprioritaskan talenta dengan prioritizes talent with an understanding of the banking
kerja inklusif yang menghargai setiap individu tanpa that values every individual regardless of gender, religion, pemahaman industri perbankan, adaptasi digital, serta industry, digital adaptation, and a commitment to the
memandang gender, agama, etnis, atau latar belakang ethnicity, or other background. Non-discrimination komitmen terhadap nilai inklusivitas dan keberlanjutan. values of inclusivity and sustainability.
lainnya. Kebijakan non-diskriminasi diterapkan secara policies are applied comprehensively at every stage
menyeluruh pada setiap tahap rekrutmen, pengembangan of recruitment, career development, and performance
Rekrutmen dirancang untuk mendukung ekspansi Recruitment is designed to support operational expansion,
karier, dan penilaian kinerja, memastikan proses yang appraisal, ensuring a transparent and objective process, operasional, pengisian posisi kritis, dan penguatan fill critical positions, and strengthen organizational
transparan, objektif, serta peluang promosi yang adil bagi as well as fair promotion opportunities for all employees. kapabilitas organisasi, sekaligus membuka peluang karier capabilities, while opening up career opportunities for
seluruh karyawan. bagi profesional muda yang selaras dengan transformasi young professionals who are aligned with the digital
digital perbankan Indonesia. transformation of Indonesian banking.
Pergantian Karyawan [S-03] Employee Turnover [S-03]
Pada tahun 2025, Bank telah merekrut 44 karyawan baru, In 2025, the Bank recruited 44 new employees, equivalent
setara dengan 19,47% dari total tenaga kerja. Di sisi lain, to 19.47% of its total workforce. On the other hand,
terdapat 43 karyawan yang mengundurkan diri/pensiun, 43 employees resigned/retired, or 19.14% of the total
setara 19,14% dari keseluruhan karyawan. workforce.
230 Laporan Keberlanjutan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Sustainability Report 2025 231
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IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability
KINERJA KEBERLANJUTAN
Sustainability Performance
Uraian memastikan keadilan ekonomi bagi seluruh pegawai ensuring economic fairness for all employees regardless of
2025 2024
Description tanpa memandang jabatan atau masa kerja. position or length of service.
Karyawan Masuk
44 22
Employee Hires
Imbal Jasa Karyawan Tetap Level Persentase Upah Karyawan
Karyawan Keluar Wilayah Operasional Terendah Upah Minimum Regional terhadap UMR
43 25
Employee Terminations Operational Area Lowest Level of Permanent Regional Minimum Wage Percentage of Employee Wage to
Employee Compensation UMR
Jumlah Karyawan
223 222
Total Employees
DKI Jakarta 5,396,761 5,396,761 100%
Tenaga Kerja Anak dan Tenaga Kerja Paksa Child Labor and Forced Labor LINGKUNGAN BEKERJA YANG LAYAK A DECENT AND SAFE WORKING ENVIRONMENT
[SEOJK 16 F.19][S-10] [SEOJK 16 F.19][S-10]
DAN AMAN [SEOJK 16 F.21] ][S-07, S-08, S-09, S-11] [SEOJK 16 F.21] ][S-07, S-08, S-09, S-11]
Bank secara tegas menolak segala bentuk tenaga kerja The Bank firmly rejects all forms of child labor and
anak dan kerja paksa sebagai bagian dari perlindungan forced labor as part of its commitment to protecting Bank menciptakan lingkungan bekerja yang layak dan The Bank creates a decent and safe working environment
Hak Asasi Manusia (HAM), dengan memastikan seluruh human rights, ensuring that all recruitment processes aman bagi seluruh karyawan dengan menerapkan standar for all employees by implementing comprehensive
proses rekrutmen mematuhi batas usia minimum sesuai comply with minimum age requirements in accordance Occupational Health and Safety (K3) yang komprehensif Occupational Health and Safety (K3) standards across all
regulasi serta mencegah praktik eksploitasi. Kebijakan ini with regulations and prevent any form of exploitation. di seluruh fasilitas operasional. operational facilities.
diperkuat melalui verifikasi dokumen, kontrak kerja yang This policy is reinforced through document verification,
transparan, klausul wajib bagi mitra, serta pengawasan transparent employment contracts, mandatory clauses Sesuai dengan Undang-Undang No. 1 Tahun 1970 dan In accordance with Law No. 1 of 1970 and Law No. 23 of
internal secara berkala. Selain itu, Bank juga menerapkan for partners, and regular internal monitoring. In addition, Undang Undang No. 23 Tahun 1992, Bank telah memastikan 1992, the Bank has ensured that all Bank employees are
ketentuan jam kerja yang sesuai untuk menjaga the Bank implements appropriate working hour policies to bahwa seluruh pegawai Bank telah mendapatkan provided with occupational health and safety protection.
keseimbangan antara produktivitas dan kesejahteraan maintain a balance between productivity and employee jaminan kesehatan dan keselamatan kerja. Seperti dalam As stipulated in Law No. 23 of 1992 on Occupational Health,
pekerja, sehingga mendukung terciptanya lingkungan well-being, thereby supporting a healthy and sustainable pembahasan yang ada di dalam Undang-Undang No. 23 occupational health measures must be implemented at
kerja yang sehat, berkelanjutan, serta berkontribusi pada work environment while contributing to inclusive socio- Tahun 1992 mengenai Kesehatan kerja, disebutkan bahwa every workplace, particularly in workplaces that pose
pembangunan sosial-ekonomi yang inklusif. economic development. upaya kesehatan kerja wajib diselenggarakan pada setiap significant health risks to workers, to enable employees
tempat kerja, khususnya tempat kerja yang memiliki to work in a healthy manner without endangering
REMUNERASI KARYAWAN EMPLOYEE REMUNERATION risiko bahaya kesehatan yang besar bagi pekerja agar themselves or the surrounding community, in order to
dapat bekerja secara sehat tanpa membahayakan diri achieve optimal work productivity in line with workforce
Bank menerapkan struktur remunerasi yang kompetitif The Bank implements a competitive and transparent sendiri dan masyarakat sekelilingnya, untuk memperoleh protection programs.
dan transparan untuk menarik serta mempertahankan remuneration structure to attract and retain talent, produktivitas kerja yang optimal, sejalan dengan program
talenta, mencakup upah di atas Upah Minimum including salaries above the regional minimum wage, perlindungan tenaga kerja.
Regional, tunjangan kesehatan, insentif kinerja, dan health benefits, performance-based incentives, and
program pengembangan profesional. Selain itu, Bank professional development programs. In addition, the Bank Di dalam Undang-Undang No. 1 Tahun 1970, setiap Furthermore, Law No. 1 of 1970 regulates the requirements
memastikan perlindungan kesehatan dan keselamatan ensures employee health and safety through participation syarat dan keperluan Keselamatan Kerja seluruh aspek and provisions for occupational safety across all aspects
kerja melalui kepesertaan BPJS Kesehatan dan BPJS in BPJS Health and BPJS Employment programs, as well as pekerjaan yang berbahaya serta jenis-jenis bahaya yang of work involving potential hazards, including the
Ketenagakerjaan, serta program DPLK bagi karyawan a Financial Institution Pension Fund (DPLK) for permanent telah diatur dalam peraturan perundangan. Bank telah types of hazards governed under prevailing laws and
tetap guna mendukung kesejahteraan jangka panjang employees to support long-term welfare and protection senantiasa melakukan upaya penyediaan sarana dan regulations. The Bank has consistently undertaken efforts
dan perlindungan risiko sosial-ekonomi. against socio-economic risks. prasarana untuk pencapaian keselamatan kerja yang to provide facilities and infrastructure to achieve optimal
maksimal dengan didasari perundang-undangan, yang occupational safety in compliance with applicable laws
Upah Minimum Regional dan Tunjangan Karyawan Regional Minimum Wage and Employee Benefits meliputi: and regulations, including
[SEOJK 16 F.20] [SEOJK 16 F.20]
1. Perangkat Pertolongan Pertama pada 1. First Aid kits (P3K);
Bank menjamin kepatuhan mutlak terhadap ketentuan The bank guarantees absolute compliance with Regional Kecelakaan (P3K);
Upah Minimum Regional (UMR) atau Upah Minimum Minimum Wage (UMR) or Sectoral Minimum Wage 2. Tangga darurat; 2. Emergency stairways;
Sektoral (UMS), dengan menetapkan upah pokok (UMS) regulations by setting the lowest base salary that 3. Alat Pemadam Api Ringan (APAR); 3. Portable fire extinguishers (APAR); and
terendah yang melebihi atau setara standar regional di exceeds or is equivalent to regional standards across all 4. Daftar kontak darurat seperti pusat layanan 4. Emergency contact lists, such as police service
seluruh lokasi operasional. Komitmen ini menjadi fondasi operational locations. This commitment is the cornerstone kepolisian, pemadam kebakaran, rumah sakit centers, fire departments, the nearest hospitals, and
utama dalam menciptakan ekosistem kerja yang adil, of creating a fair work ecosystem, while supporting the terdekat, dan sebagainya. other relevant contacts.
sekaligus mendukung kesejahteraan holistik karyawan holistic well-being of employees through a competitive
melalui struktur kompensasi kompetitif yang mencakup compensation structure that includes health, education, Bank memiliki kebijakan mengenai kesehatan dan The Bank has established policies on occupational health
tunjangan kesehatan, pendidikan, dan fasilitas lainnya. and other benefits. keselamatan kerja serta lingkungan kerja yang aman and safety as well as on the provision of a safe and proper
dan layak bagi seluruh karyawan yang diatur dalam working environment for all employees, as stipulated
Pemberian remunerasi yang kompetitif tidak hanya Competitive remuneration not only improves the team’s kebijakan No. 109/KP-HC/SK/DAK/V/2025 tentang in Policy No. 109/KP-HC/SK/DAK/V/2025 regarding
meningkatkan standar hidup tim secara berkelanjutan, standard of living in a sustainable manner, but also Peraturan Perusahaan. Company Regulations.
tetapi juga memotivasi kontribusi maksimal terhadap motivates maximum contribution to the achievement
pencapaian target strategis Bank, memperkuat retensi of the Bank’s strategic targets, strengthening talent Sepanjang tahun 2025, Bank berhasil mencatat nol Throughout 2025, the Bank recorded zero work accidents.
talenta dan produktivitas organisasi jangka panjang. retention and long-term organizational productivity. This insiden kecelakaan kerja. Hal tersebut mencerminkan This reflects the effectiveness of the consistent
Struktur upah transparan ini selaras dengan prinsip good transparent wage structure is in line with the principles efektivitas penerapan kebijakan Occupational Health and implementation of Occupational Health and Safety
governance dan tanggung jawab sosial perusahaan, of good governance and corporate social responsibility, Safety (K3) yang konsisten di seluruh fasilitas operasional. (K3) policies across all operational facilities. This success
232 Laporan Keberlanjutan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Sustainability Report 2025 233
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability
KINERJA KEBERLANJUTAN
Sustainability Performance
Keberhasilan ini menunjukkan komitmen kuat terhadap demonstrates a strong commitment to a safe and secure Implementasi ini memperkuat inklusivitas finansial This implementation strengthens financial inclusivity
lingkungan kerja yang aman dan terlindungi. working environment. melalui pendekatan layanan yang merata, membangun through an equitable service approach, builds customer
kepercayaan pelanggan dan memenuhi standar tata trust, and consistently meets OJK’s sustainability
Ke depan, Bank akan terus mengukuhkan standar Going forward, the Bank will continue to uphold the kelola keberlanjutan OJK secara konsisten. governance standards.
keselamatan tertinggi melalui pelatihan rutin, audit highest safety standards through regular training,
berkala, dan inovasi infrastruktur untuk menciptakan periodic audits, and infrastructure innovation to create INOVASI DAN PENGEMBANGAN PRODUK/ JASA PRODUCT/SERVICE INNOVATION AND DEVELOPMENT
ekosistem kerja yang optimal bagi seluruh karyawan. an optimal working ecosystem for all employees. [SEOJK 16 F.26] [SEOJK 16 F.26]
Bank secara konsisten mengoptimalkan portofolio produk The Bank consistently optimizes its portfolio of banking
Selain itu, di sepanjang tahun 2025 tidak terjadi kejadian Furthermore, throughout 2025, there were no incidents
dan jasa perbankan dengan tetap mengedepankan products and services while maintaining high service
pelanggaran HAM termasuk pelecehan seksual dan of human rights violations, including sexual harassment
kualitas layanan yang berorientasi pada kebutuhan standards oriented toward customer needs. This
diskriminasi, dikarenakan peran serta aktif Bank dan juga and discrimination, due to the active role of the Bank
nasabah. Upaya ini diwujudkan melalui penguatan commitment is implemented through the enhancement
pegawai dalam menerapkan standar etika di lingkungan and its employees in upholding ethical standards in the
layanan digital banking, pengembangan fitur pada of digital banking services, the development of features
kerja. Bank memiliki kebijakan mengenai HAM No. 426/ workplace. The Bank has established a human rights
mobile application, serta peningkatan keamanan sistem in the mobile application, and the strengthening of
KP-PERS/SK/ESC/IX/2017 tentang Pedoman Standar policy under Policy No. 426/KP-PERS/SK/ESC/IX/2017
dan infrastruktur teknologi informasi guna memastikan information technology systems and cybersecurity
Etika PT Bank of India Indonesia Tbk. regarding the Code of Ethical Standards of PT Bank
layanan yang efisien, andal, dan aman bagi nasabah ritel infrastructure to ensure efficient, reliable, and secure
of India Indonesia Tbk.
maupun korporasi. services for both retail and corporate customers.
Jumlah Kecelakaan Kerja Tahun 2025 [S-06]
Total Work Accident in 2025 Selain itu, Bank juga terus menyesuaikan pengembangan In addition, the Bank continuously aligns its product and
produk dan layanan dengan dinamika kebutuhan pasar service development with evolving market needs and
Persentase Kecelakaan Kerja Serius yang Berakibat Cedera Serius dan Fatal dari serta arah kebijakan pembangunan berkelanjutan. the direction of sustainable development policies. In
Frekuensi Kecelakaan Kerja dari Total Karyawan Total Karyawan
Dalam penyaluran kredit, Bank berkomitmen mendukung its lending activities, the Bank supports businesses that
Frequency of Work Accident from Total Employee Percentage of Serious Work Accidents Resulting in Serious and Fatal Injuries out
of Total Employees kegiatan usaha yang memberikan dampak positif bagi generate positive economic and environmental impacts
perekonomian dan lingkungan melalui penyaluran kredit by channeling financing to the Sustainable Business
- -
pada segmen Kategori Kegiatan Usaha Berkelanjutan Activity Category (KKUB) segment, thereby contributing
(KKUB), sehingga turut berkontribusi pada penguatan to the development of a more sustainable economy in
Aspek Pelanggan Customer Aspects ekonomi berkelanjutan di Indonesia. Indonesia.
Bank menempatkan kepuasan nasabah sebagai inti The bank places customer satisfaction at the heart
dari setiap operasional, dengan komitmen menyediakan of every operation, with a commitment to providing PROSES EVALUASI PRODUK/ KEAMANAN PRODUK PRODUCT EVALUATION PROCESS/PRODUCT SAFETY
layanan yang responsif dan melebihi ekspektasi melalui responsive services that exceed expectations through UNTUK PELANGGAN [SEOJK 16 F.27] FOR CUSTOMERS [SEOJK 16 F.27]
pemahaman mendalam terhadap kebutuhan individu. a deep understanding of individual needs. The bank Bank menerapkan evaluasi keamanan produk dan The bank implements comprehensive periodic
Bank secara berkala melakukan survei kepuasan, regularly conducts satisfaction surveys, analyzes customer layanan secara periodik yang komprehensif untuk security evaluations of its products and services
menganalisis umpan balik pelanggan, dan memetakan feedback, and maps transaction patterns to continuously menjamin standar perlindungan tertinggi bagi data dan to ensure the highest standards of protection for
pola transaksi untuk menyempurnakan portofolio produk improve its product portfolio and service experience, aset nasabah. customer data and assets.
serta pengalaman layanan secara kontinu, menciptakan creating long-term, mutually beneficial relationships.
hubungan jangka panjang yang saling menguntungkan. Proses ini mencakup analisis risiko multidimensi This process includes multidimensional risk analysis of
terhadap potensi ancaman siber, kebocoran informasi, potential cyber threats, information leaks, and system
Transparansi dan integritas menjadi landasan utama Transparency and integrity are the cornerstones of every serta kerentanan sistem, dilengkapi pengujian vulnerabilities, supplemented by penetration testing
dalam setiap interaksi transaksional, di mana informasi transactional interaction, where product information is penetration testing dan audit independen guna and independent audits to detect security breaches
produk disajikan secara jelas, akurat, dan mudah diakses presented clearly, accurately, and easily accessible to all mendeteksi celah keamanan secara dini. Setiap early on. Every digital and conventional product is
oleh seluruh segmen nasabah. Tim layanan pelanggan customer segments. The customer service team, which produk digital maupun konvensional dievaluasi ketat rigorously evaluated prior to launch and periodically after
yang telah melalui pelatihan intensif menangani has undergone intensive training, handles complaints sebelum peluncuran dan secara berkala pasca- implementation to ensure compliance with personal data
pengaduan dengan profesionalisme tinggi, menawarkan with a high level of professionalism, offering quick and implementasi, memastikan kepatuhan terhadap protection regulations and international information
solusi cepat dan tepat, serta membimbing nasabah appropriate solutions, and guiding customers in making regulasi perlindungan data pribadi serta standar security standards. This proactive approach not only
dalam pengambilan keputusan finansial yang bijaksana. wise financial decisions. keamanan informasi internasional. Pendekatan proaktif minimizes operational risks but also strengthens customer
ini tidak hanya meminimalkan risiko operasional, trust through transparency in security management,
KOMITMEN UNTUK MEMBERIKAN LAYANAN YANG COMMITMENT TO PROVIDING EQUAL SERVICE TO tetapi juga mempererat kepercayaan nasabah while reinforcing the Bank’s competitive position in the
SETARA KEPADA PELANGGAN [SEOJK 16 F.17] CUSTOMERS [SEOJK 16 F.17] melalui transparansi pengelolaan keamanan, sekaligus era of digital banking transformation.
Bank menegaskan dedikasi kuat terhadap penyediaan The bank affirms its strong dedication to providing memperkuat posisi kompetitif Bank di era transformasi
layanan produk dan jasa secara adil dan setara bagi fair and equal products and services to all customers. digital perbankan.
seluruh nasabah. Bank menerapkan prosedur standar The bank implements strict standard procedures for
yang ketat pada setiap penawaran produk, menjamin every product offering, ensuring transparent access to DAMPAK DARI PRODUK YANG DIHASILKAN IMPACT OF THE PRODUCTS PRODUCED
akses informasi transparan, kesetaraan peluang, serta information, equal opportunities, and comprehensive [SEOJK 16 F.28] [SEOJK 16 F.28]
dukungan komprehensif tanpa memandang latar support regardless of the customer’s social, economic, or Bank menegaskan dedikasi kuat terhadap Bank secara The bank carefully evaluates the positive impact and
belakang sosial, ekonomi, atau demografis nasabah. demographic background. cermat mengevaluasi dampak positif dan potensi risiko potential risks of all financial products it offers. The Bank
dari seluruh produk keuangan yang dihasilkan. Bank distributed its credit to Sustainable Business Activities
234 Laporan Keberlanjutan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Sustainability Report 2025 235
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability
KINERJA KEBERLANJUTAN
Sustainability Performance
menyalurkan kreditnya ke segmen Kategori Kegiatan Category (KKUB) as part of the sustainable finance DAMPAK OPERASI PERUSAHAAN PADA MASYARAKAT IMPACT OF COMPANY OPERATIONS ON THE
Usaha Berkelanjutan (KKUB) sebagai bagian dari implementation. SEKITAR [SEOJK 16 F.23] SURROUNDING COMMUNITY [SEOJK 16 F.23]
penerapan keuangan berkelanjutan.
Operasional Bank memberikan dampak terhadap The Bank's operations have an impact on the surrounding
masyarakat sekitar, baik secara langsung maupun tidak community, both directly and indirectly, particularly
Bank melakukan assessment dampak holistik yang The bank conducts holistic impact assessments that
langsung, khususnya dalam mendorong pertumbuhan in driving local economic growth, improving access to
mencakup aspek sosial seperti pemberdayaan cover social aspects such as women’s entrepreneurship
ekonomi lokal, peningkatan akses terhadap layanan financial services, and creating business and employment
perempuan pengusaha dan inklusi keuangan pedesaan, empowerment and rural financial inclusion, as well as
keuangan, serta penciptaan peluang usaha dan lapangan opportunities, while maintaining attention to social and
serta mitigasi risiko. Pendekatan ini memastikan risk mitigation. This approach ensures that each product
kerja, dengan tetap memperhatikan aspek sosial dan environmental aspects.
setiap produk tidak hanya menguntungkan secara is not only financially profitable but also contributes to
lingkungan.
finansial tetapi juga berkontribusi pada pembangunan sustainable development.
berkelanjutan. Bank melaksanakan kegiatan promosi untuk mendukung The Bank carries out promotional activities to support
program inklusi keuangan, meningkatkan akses layanan financial inclusion programs, improve access to financial
Evaluasi berkala menunjukkan dampak positif yang Periodic evaluations show significant positive impacts on keuangan, serta mendorong partisipasi aktif masyarakat services, and encourage active community participation
signifikan terhadap perekonomian lokal tanpa kasus the local economy without any material negative cases, dalam pemanfaatan layanan tersebut. Adapun beberapa in utilizing these services. The promotional activities
material negatif, memperkuat komitmen sebagai reinforcing the Bank’s commitment to being socially and kegiatan promosi yang dilakukan oleh Bank adalah carried out by the Bank are as follows:
Bank yang bertanggung jawab terhadap masyarakat environmentally responsible. sebagai berikut:
dan lingkungan. • Acara kelulusan Bright Star Makassar School, di Hotel • Bright Star Makassar School graduation ceremony at
Dalton Makassar, Sabtu 14 Juni 2025. Hotel Dalton Makassar, Saturday 14 June 2025
JUMLAH PRODUK YANG DITARIK KEMBALI NUMBER OF RECALLED PRODUCTS [SEOJK 16 F.29] • Acara International Day of Yoga with the Consulate • International Day of Yoga with the Consulate General
[SEOJK 16 F.29] General of India Indonesia di Peninsula Nusa Dua, of India in Indonesia at Peninsula Nusa Dua, Bali,
Bali, Sabtu 21 Juni 2025 Saturday 21 June 2025
Bank berhasil menjaga standar kualitas tertinggi pada The Bank successfully maintained the highest quality
• Acara Turnamen Tenis Apartemen Menara • Tennis Tournament at Menara Condominium
seluruh portofolio produk dan layanan sepanjang tahun standards across its entire portfolio of products and
Condominium Kelapa Gading, 20 April 2025 Apartment, Kelapa Gading, 20 April 2025
2025, sehingga tidak ada produk yang ditarik kembali. services throughout 2025, resulting in no product recalls.
• Acara Tournament Cricket, Komunitas India di • Cricket Tournament, Indian Community at Menara
Kondominium Menara Kelapa Gading, 15 - 17 Agustus Kelapa Gading Condominium, 15–17 August 2025
Selain itu, tidak tercatat kasus material dari nasabah In addition, there were no material cases from customers
2025
yang berpotensi mempengaruhi reputasi Bank that could potentially affect the Bank’s reputation in
• Acara Bazar HUT RI Ke-80 Apartemen Taman Rasuna, • Indonesian Independence Day (HUT RI) Ke-80 Bazaar
terkait penawaran produk keuangan. Pencapaian ini relation to financial product offerings. This achievement
Area Podium Lantai 4, Setia Budi Jakarta Selatan, 16- at Taman Rasuna Apartment, Podium Area Floor 4,
mencerminkan efektivitas sistem pengendalian kualitas reflects the effectiveness of the internal quality control
17 Agustus 2025 Setia Budi, South Jakarta, 16–17 August 2025
internal, proses evaluasi proaktif, serta respons cepat tim system, proactive evaluation processes, and the team’s
• Acara ITA Cricket 2025, Komunitas India di GMIS • ITA Cricket 2025, Indian Community at GMIS
dalam memitigasi risiko operasional. Prestasi tersebut quick response in mitigating operational risks. This
Kemayoran Jakarta Pusat, 28 September 2025 Kemayoran, Central Jakarta, 28 September 2025
memperkuat kepercayaan stakeholder terhadap achievement strengthens stakeholder confidence in
• Acara Alumni Sekolah St Louis "Urban Tradisional • Alumni Sekolah St Louis "Urban Tradisional 2025",
integritas dan keandalan layanan Bank di industri the integrity and reliability of the Bank’s services in the
2025", Delta Plaza Surabaya, Tunjungan, 28 Delta Plaza Surabaya, Tunjungan, 28 September 2025
perbankan Indonesia. Indonesian banking industry.
September 2025
• Acara IndoIndians Diwali Bazaar, Ballroom, Hotel • IndoIndians Diwali Bazaar, Ballroom, Hotel Borobudur,
SURVEI KEPUASAN NASABAH DAN PENGADUAN CUSTOMER SATISFACTION SURVEY AND CUSTOMER
Borobudur Jakarta Pusat, 5 Oktober 2025 Central Jakarta, 5 October 2025
NASABAH [SEOJK 16 F.30] COMPLAINTS [SEOJK 16 F.30]
• Acara Mahatma Gandhi School (MGS) Charity Bazaar, • Mahatma Gandhi School (MGS) Charity Bazaar,
Bank menyediakan saluran pengaduan nasabah yang The bank provides structured and easily Kemayoran, Jakarta Pusat, 15 November 2025 Kemayoran, Central Jakarta, 15 November 2025
terstruktur dan mudah diakses melalui prosedur standar accessible customer complaint channels through • Acara Indonesia Odia Samaj (IOS) – Yayasan Mitra • Indonesia Odia Samaj (IOS) – Yayasan Mitra Kalinga
internal, memastikan penanganan keluhan yang cepat standard internal procedures, ensuring fast and effective Kalinga Tercinta, 8 November 2025 Tercinta, 8 November 2025
dan efektif. complaint handling. • Acara Jakarta Premier League - Sekolah GMIS • Jakarta Premier League – GMIS School Kemayoran,
Kemayoran Jakarta Pusat, 13-14 Desember 2025 Central Jakarta, 13–14 December 2025
Pada tahun 2025, Bank telah menyelesaikan 38 pengaduan In 2025, the Bank has settled 38 customer complaints
nasabah dengan tingkat penyelesaian mencapai 100% with 100% settlement according to the regulation and PELAKSANAAN KEGIATAN TANGGUNG JAWAB SOSIAL IMPLEMENTATION OF SOCIAL RESPONSIBILITY
sesuai ketentuan regulator dan telah melakukan survei conducted customer satisfaction survey with the score of [SEOJK 16 F.25] ACTIVITIES [SEOJK 16 F.25]
kepuasan pelanggan dengan dengan skor 4,7 dari 5 4.7 out of 5 on customer satisfaction level, that reflects
Bank berkomitmen untuk melaksanakan program- The Bank is committed to implementing Corporate Social
atas tingkat kepuasan pelanggan, yang mencerminkan the satisfaction on the products and services offered by
program Tanggung Jawab Sosial Perusahaan (Corporate Responsibility (CSR) programs every year as a form of the
kepuasan atas produk dan jasa yang diberikan oleh Bank. the Bank.
Social Responsibility/CSR) setiap tahunnya sebagai Bank’s concern for environmental, social, and governance
bentuk kepedulian Bank terhadap aspek lingkungan, sosial (ESG) aspects that are in line with the implementation
Aspek Masyarakat Community Aspects
dan tata kelola (Environmental, Social, and Governance/ of Social and Environmental Responsibility (TJSL) in the
Bank secara aktif memajukan pemberdayaan masyarakat The Bank actively promotes community empowerment ESG) yang selaras dengan implementasi Tanggung implementation of sustainable performance principles
melalui program Corporate Social Responsibility (CSR) through planned and sustainable Corporate Social Jawab Sosial dan Lingkungan (TJSL) dalam pelaksanaan in the business world. The implementation of CSR and/or
yang terencana dan berkelanjutan, menciptakan dampak Responsibility (CSR) programs, creating long-term positive prinsip-prinsip kinerja keberlanjutan dalam dunia usaha. TJSL programs carried out by the Bank covers four areas,
sosial positif jangka panjang bagi komunitas sekitar social impacts for the communities surrounding the Bank’s Pelaksanaan program-program kegiatan CSR dan/atau namely:
operasional Bank. operations. TJSL yang dijalankan oleh Bank mencakup 4 bidang yaitu:
236 Laporan Keberlanjutan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Sustainability Report 2025 237
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability
KINERJA KEBERLANJUTAN
Sustainability Performance
1. Bidang lingkungan hidup 1. Environment Bank juga secara aktif melakukan berbagai kegiatan The Bank also actively carries out various branding and
Bank berupaya mendukung pelestarian lingkungan The Bank strives to support environmental branding dan promosi, baik melalui kanal digital seperti promotional activities, both through digital channels
melalui penerapan praktik operasional yang lebih conservation through the implementation of more website dan media sosial, maupun melalui pembukaan such as its website and social media, as well as through
ramah lingkungan, antara lain efisiensi penggunaan environmentally friendly operational practices, stand promosi di lokasi yang strategis. Selain itu, Bank juga the opening of promotional booths at strategic
energi dan kertas, serta peningkatan kesadaran including energy and paper usage efficiency, as well berpastisipasi dalam pelaksanaan kegiatan Kampanye locations. In addition, the Bank also participates in the
lingkungan di lingkungan kerja. as raising environmental awareness in the workplace. Gerakan Nasional Cerdas Keuangan (GENCARKAN) implementation of the National Smart Finance Movement
2. Bidang Ketenagakerjaan, Kesehatan dan 2. Employment, Health, and Occupational Safety (K3) dan Gerakan Bersama Edukasi Pelindungan Konsumen (GENCARKAN) campaign and the Collective Consumer
Keselamatan Kerja (K3) (GEBER PK), dengan tujuan untuk meningkatkan literasi Protection Education Movement (GEBER PK), with the aim
Bank berkomitmen menciptakan lingkungan kerja The Bank is committed to creating a safe, healthy, masyarakat terhadap pengelolaan keuangan yang bijak, of improving public financial literacy in prudent financial
yang aman, sehat, dan produktif melalui penerapan and productive work environment through the memperkuat pelindungan konsumen dari risiko kejahatan management, strengthening consumer protection against
standar K3, pengembangan kompetensi karyawan, implementation of K3 standards, employee digital, serta mendorong pembukaan rekening secara digital crime risks, and encouraging inclusive account
serta pemenuhan hak dan kesejahteraan tenaga competency development, and the fulfillment of inklusif di seluruh lapisan masyarakat. opening across all levels of society.
kerja. workers' rights and welfare.
3. Bidang Kemasyarakatan 3. Community Selama tahun 2025, Bank telah melaksanakan kegiatan Throughout 2025, the Bank has carried out educational
Bank berperan aktif dalam mendukung The Bank plays an active role in supporting social edukasi dalam program "Bank Goes to School - Seminar activities under the 'Bank Goes to School – Financial
kesejahteraan sosial dan pemberdayaan masyarakat welfare and community empowerment through Edukasi Keuangan" untuk meningkatkan Literasi Education Seminar' program to improve Financial Literacy
melalui berbagai program CSR dan/atau TJSL yang various CSR and/or TJSL programs focused on the Keuangan di tingkat Pelajar. Adapun pelaksanaan among Students. The educational activities carried out
difokuskan pada kebutuhan masyarakat sekitar. needs of the surrounding community. kegiatan edukasi tersebut yaitu sebagai berikut: are as follows:
4. Bidang Nasabah 4. Customers
Bank senantiasa meningkatkan kualitas layanan dan The Bank continuously improves service quality Pihak Penyelenggara Tempat dan Tanggal Pelaksanaan Tema Kegiatan Bentuk Kegiatan
Organizer Place and Date Implementation Activity Theme Form of Activity
perlindungan konsumen melalui penyediaan produk and consumer protection through the provision
23 Mei 2025 di SMA Negeri 20 Jakarta Seminar Edukasi Keuangan
dan layanan yang transparan, edukasi keuangan, of transparent products and services, financial Bank of India Indonesia Program Bank Goes to School
May 23, 2025 at SMA Negeri 20 Jakarta Financial Education Seminar
serta penanganan pengaduan yang responsif guna education, and responsive complaint handling, in
20 Oktober 2025 di SMA YPPI II
membangun kepercayaan dan hubungan jangka order to build trust and long-term relationships. Surabaya, Jawa Timur Seminar Edukasi Keuangan
Bank of India Indonesia Program Bank Goes to School
panjang. October 20, 2025 at SMA YPPI II Financial Education Seminar
Surabaya, East Java
Berikut adalah total dana TJSL dan/atau CSR yang telah The following is the total TJSL and/or CSR funds that have
Di tahun 2025, Bank telah menyalurkan dana CSR dan/ In 2025, the Bank has distributed CSR and/or TJSL funds
disalurkan oleh Bank selama 3 tahun terakhir: been distributed by the Bank over the past 3 years:
atau TJSL sebesar Rp191 juta dengan rincian kegiatan amounting to IDR 191 million with the following details of
Dalam jutaan Rupiah I In million of Rupiah
sebagai berikut: activities:
Kategori Jenis Kegiatan TJSL/CSR
No. 2025 2024 2023
CSR Activities Type Category Pencapaian (Penerima
Tanggal
Aspek Program Kegiatan Manfaat) Sasaran
Bidang Lingkungan Hidup No. (Periode)
1 - - 6 Program Aspect Activities Achievement (Benefit SDGs
Environmental Sector Date (Period)
Recipient)
Bidang Ketenagakerjaan, Kesehatan dan Keselamatan Kerja (K3)
2 43 14 16 1 Ketenagakerjaan, Kesehatan, Bantuan dana sosial bagi karyawan 4–5 Maret 6 karyawan terdampak
Employment, Health, and Occupational Safety (K3)
dan Keselamatan Kerja (K3) terdampak banjir di Kota Bekasi 2025 bencana banjir
Bidang Kemasyarakatan Employment, Health, and Social assistance for employees March 4-5, 6 employees affected by
3 126 244 198
Social Sector Occupational Safety (K3) affected by flooding in Bekasi City 2025 flooding
Bidang Nasabah 2 Kemasyarakatan Santunan dan bantuan dana sosial 22–23 Maret Anak yatim dan dhuafa
4 22 31 24
Customer Sector
Community kepada anak yatim dan dhuafa Yayasan dan 26 Maret penerima manfaat
Hamparan Mutiara Bangsa, dilanjutkan 2025 Orphans and the poor
Total 191 289 244
dengan kegiatan buka puasa bersama March 22-23 who are beneficiaries
Compensation and social assistance for and March 26,
Program pemberian dana CSR dan/atau TJSL ini This CSR and/or TJSL funding program is provided orphans and the poor at the Hamparan 2025
Mutiara Bangsa Foundation, followed by
diberikan secara langsung oleh Bank yang mencakup 4 directly by the Bank, covering the four areas mentioned a joint fast-breaking event
bidang tersebut baik melalui bantuan santunan kepada above, either through assistance to social institutions/
3 Kemasyarakatan Dukungan dana sosial untuk kegiatan 26 Maret 2025 Komunitas Sikh dan
lembaga/yayasan sosial, penyelenggaraan donor foundations, blood donation drives, financial education Community perayaan 100 tahun Kuil Nanak Sikh, March 26, 2025 masyarakat sekitar
darah, pelaksanaan program edukasi keuangan, dan programs, or other social activities. Gurdwara Tanjung Priok The Sikh community and
Social assistance for the 100th anniversary surrounding communities
kegiatan sosial lainnya. celebration of the Nanak Sikh Temple,
Gurdwara Tanjung Priok
Bank berupaya membangun hubungan baik dengan The Bank strives to build good relationships with the
4 Kesehatan Kegiatan donor darah bekerja sama 26 September Pendonor darah dan
lingkungan sekitar mulai di tingkat RT/RW, Pemberdayaan surrounding community, starting at the neighborhood
Health dengan Palang Merah Indonesia (PMI) 2025 masyarakat penerima
Kesejahteraan Keluarga (PKK), Pelindung Masyarakat association (RT/RW) level, Family Welfare Empowerment Blood donation event in collaboration with September 26, manfaat
(Linmas) baik dari TNI maupun Polri, petugas pemadam (PKK), Community Protection (Linmas) from both the Indonesian Red Cross (PMI) 2025 Blood donors and
beneficiary communities
kebakaran, Palang Merah Indonesia (PMI) dan bahkan the Indonesian National Armed Forces (TNI) and the
organisasi masyarakat (ormas) sekitar. Hal ini dijalin Indonesian National Police (Polri), firefighters, the
agar terciptanya harmonisasi keberlanjutan di bidang Indonesian Red Cross (PMI), and even local community
kemasyarakatan. organizations (ormas). This is done to create sustainable
harmony in the community.
238 Laporan Keberlanjutan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Sustainability Report 2025 239
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STRATEGI & MEMBANGUN BUDAYA
IKHTISAR KINERJA KEBERLANJUTAN PENJELASAN DIREKSI TATA KELOLA KEBERLANJUTAN PROFIL PERUSAHAAN KINERJA KEBERLANJUTAN
KEBERLANJUTAN
Sustainability Performance Highlight The Board of Director’s Overview Sustainability Governance Company Profile Sustainability Performance
Strategy & Building A Culture of Sustainability
KINERJA KEBERLANJUTAN
Sustainability Performance
PENGADUAN MASYARAKAT [SEOJK 16 F.24] COMMUNITY COMPLAINTS [SEOJK 16 F.24]
Pencapaian (Penerima
Tanggal
Aspek Program Kegiatan Manfaat) Sasaran
No. (Periode) Bank menyediakan mekanisme pengaduan masyarakat The Bank provides a transparent and accountable
Program Aspect Activities Achievement (Benefit SDGs
Date (Period)
Recipient) yang transparan dan akuntabel melalui sistem community complaint mechanism through an integrated
whistleblowing terintegrasi. Setiap pengaduan diproses whistleblowing system. Each complaint is processed
5 Edukasi Keuangan kepada Program Bank Goes to School – Seminar 23 Mei 2025 Pelajar tingkat SMA
Nasabah dan/atau Edukasi Keuangan di SMA Negeri 20 May 23, 2025 High school students secara serius melalui prosedur standar yang mencakup seriously through standard procedures that include fact
Masyarakat Jakarta
verifikasi fakta, investigasi independen, dan tindak lanjut verification, independent investigation, and remedial
Financial Education for Bank Goes to School Program – Financial
Customers and/or the Education Seminar at SMA Negeri 20 remedial untuk memastikan efektivitas penanganan. follow-up to ensure effective handling. Over the past
Community Jakarta Selama tiga tahun terakhir, Bank tidak mencatat three years, the Bank has not recorded any material or
6 Edukasi Keuangan kepada Program Bank Goes to School – Seminar 20 Oktober Pelajar tingkat SMA adanya pengaduan material atau signifikan dari significant complaints from the public, which indicates
Nasabah dan/atau Edukasi Keuangan di SMA YPPI II Surabaya, 2025 High school students masyarakat, yang menunjukkan tingkat kepercayaan a high level of trust and satisfaction with the Bank’s
Masyarakat Jawa Timur October 20,
Financial Education for Bank Goes to School Program – Financial 2025 tinggi serta kepuasan terhadap praktik operasional operational practices and services.
Customers and/or the Education Seminar at SMA YPPI II Surabaya, dan pelayanan Bank.
Community East Java
7 Kemasyarakatan Bantuan dana sosial untuk program CAS 5 November Anak-anak dan Adapun prosedur penanganan pengaduan nasabah Bank The procedures for handling customer complaints at the
Community “Playdate” oleh Yayasan Gandhi Memorial 2025 pengelola rumah
Intercontinental School (GMIS) di Rumah November 5, singgah adalah sebagai berikut: Bank are as follows:
Singgah Kasih Ampera 2025 Children and shelter 1. Penerimaan pengaduan nasabah dapat dilakukan di 1. Customer complaints may be submitted at any
Social assistance for the CAS “Playdate” managers
program by the Gandhi Memorial
setiap Kantor Cabang/Capem Bank. Branch Office or Sub-Branch Office of the Bank.
Intercontinental School (GMIS) Foundation 2. Pelaksana penanganan dan penyelesaian pengaduan 2. Officers responsible for handling and resolving
at the Kasih Ampera Shelter
nasabah wajib menerima dan mencatat setiap customer complaints are required to receive and
8 Kemasyarakatan Pemberian THR dan bantuan sosial rutin 2025 Organisasi masyarakat pengaduan dari nasabah dan menandatangani record every complaint submitted by customers, sign
Community kepada organisasi masyarakat (ormas) dan dan komunitas lokal
kegiatan kemasyarakatan berdasarkan Community organizations
log book registrasi penanganan dan penyelesaian the complaint handling and resolution registration
proposal and local communities pengaduan nasabah serta menjelaskan prosedurnya log book, and explain the applicable procedures to
Provision of THR and routine social
kepada nasabah. the customer.
assistance to community organizations
(ormas) and community activities based on 3. Pelaksana penanganan dan penyelesaian pengaduan 3. Officers responsible for handling and resolving
proposals nasabah wajib mengirimkan surat pemberitahuan customer complaints are required to send a written
hasil penyelesaian pengaduan nasabah kepada notification to the customer regarding the outcome
nasabah sesuai prosedur yang berlaku. of the complaint resolution in accordance with the
applicable procedures.
4. Apabila penyelesaian pengaduan nasabah 4. If the resolution period for a customer complaint
diperpanjang, maka Pelaksana penanganan is extended, the officers responsible for handling
dan penyelesaian pengaduan nasabah wajib and resolving customer complaints are required to
menyampaikan surat pemberitahuan perpanjangan notify the customer in writing of the extension of the
jangka waktu penyelesaian pengaduan nasabah complaint resolution timeframe in accordance with
sesuai prosedur yang berlaku. the applicable procedures.
5. Bank merahasiakan informasi mengenai nasabah 5. The Bank maintains the confidentiality of information
yang melakukan pengaduan kepada pihak manapun, related to customers who submit complaints to any
kecuali: party, except in the following circumstances:
A. Kepada Otoritas Jasa Keuangan; A. To the Financial Services Authority;
B. Dalam rangka penyelesaian pengaduan; B. For the purpose of complaint resolution;
C. Diwajibkan oleh peraturan perundang- C. When required by prevailing laws and regulations
undangan dan/atau; and/or;
D. Atas persetujuan nasabah. D. With the customer’s consent.
6. Pengaduan nasabah dapat dilakukan secara tertulis 6. Customer complaints may be submitted either in
maupun secara lisan sesuai prosedur yang berlaku. writing or verbally in accordance with the applicable
procedures.
7. Jangka waktu penanganan dan penyelesaian 7. The maximum timeframe for handling and resolving
pengaduan nasabah secara tertulis paling lambat written customer complaints is no later than 10
10 hari kerja setelah tanggal penerimaan pengaduan business days from the date the complaint is received.
nasabah.
8. Jangka waktu penanganan dan penyelesaian 8. The maximum timeframe for handling and resolving
pengaduan nasabah secara lisan paling lambat 5 verbal customer complaints is no later than 5 business
hari kerja setelah tanggal penerimaan pengaduan days from the date the complaint is received.
nasabah.
240 Laporan Keberlanjutan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Sustainability Report 2025 241
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TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
Good Corporate Governance Sustainability Report Annexures
LAMPIRAN
Annexures
07
LAMPIRAN
ANNEXURES
PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 243
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
LAPORAN PUBLIKASI EKSPOSUR
bersinergi mencapai tujuan bersama berdasarkan budaya culture. Employees also sign an annual integrity pact, which
tersebut. Karyawan juga setiap tahun menandatangani is a statement of compliance with all existing regulations.
RISIKO DAN PERMODALAN pakta integritas, berupa surat pernyataan untuk mematuhi
segala ketentuan yang ada. Bank juga memisahkan
The Bank also separates business and marketing functions
from operational functions to ensure dual control and
RISK EXPOSURE AND CAPITAL PUBLICATION REPORT fungsi bisnis dan marketing dengan fungsi operasional separation of duties in the implementation of banking
agar terjadi dual control serta pemisahan tugas dalam activities. Risk mitigation is also based on the findings of
pelaksananaan aktivitas perbankan. Mitigasi risiko juga the SKAI and Internal Control Unit so that any problems
PENDEKATAN MANAJEMEN RISIKO BANK didasarkan atas temuan unit SKAI dan Internal Control Unit that arise can be dealt with immediately to prevent them
RISK MANAGEMENT APPROACH OF THE BANK sehingga setiap permasalahan yang muncul bisa segera from escalating. Furthermore, the Bank also has guidelines
ditangani agar tidak menimbulkan masalah yang semakin for giving bonuses/rewards to better motivate employees
MODEL BISNIS BUSINESS MODEL besar. Lebih jauh, Bank juga memiliki pedoman pemberian to complete their tasks thoroughly with minimal risk.
bonus/reward agar dapat lebih memotivasi karyawan
Model Bisnis ditetapkan oleh Bank tidak terlepas dari The business model established by the Bank is inseparable
dalam menyelesaikan tugasnya secara paripurna dengan
kapasitas permodalan yang dimiliki. Dimana besar from its capital capacity. The size of the capital will also
risiko yang minimal.
kecilnya modal tersebut akan mengendalikan pula bisnis control the business to be carried out. As stated in the
yang akan dijakankan. Sebagaimana tertuang dalam Bank’s mission, which is to provide banking services with a
RUANG LINGKUP DAN FITUR UTAMA THE SCOPE AND MAIN FEATURES OF RISK
Misi Bank yaitu memberikan jasa perbankan dengan focus on retail, the Bank has established its business model
PENGUKURAN RISIKO MEASUREMENT
fokus pada retail, maka Bank telah menetapkan model on retail services. In the classification of Bank groups
bisnisnya pada jasa ritel. Dalam klasifikasi kelompok based on core capital, Banks are categorized in KBMI
Bank terekspos risiko kredit, risiko kepatuhan dan The bank is exposed to credit risk, compliance risk, and
bank berdasarkan modal inti, Bank dikategorikan dalam Group 1, which is a group of banks based on core capital
risiko operasional yang terlihat dari hasil penilaian self operational risk, as seen from the results of the risk profile
Kelompok KBMI 1, yaitu kelompok bank berdasarkan with core capital of up to Rp6 trillion. In addition, the Bank
assessment profil risiko. self-assessment.
modal inti dengan modal inti sampai dengan Rp6 triliun. tends to be conservative in managing its business, namely
Selain itu Bank cenderung konservatif dalam mengelola by limiting the economic sectors that are the targets of
PROSES PELAPORAN REPORTING PROCESS
bisnisnya, yaitu dengan membatasi sektor ekonomi yang its credit distribution. In line with this business model, the
menjadi target penyaluran kreditnya. Sejalan dengan Bank mitigates credit risk by requiring physical collateral
Bank secara rutin melakukan keterbukaan terkait eksposur The Bank routinely discloses information regarding its
model bisnis tersebut, Bank melakukan mitigasi risiko to cover the credit provided, and if necessary, the Bank
risiko yang dihadapi, dalam berbagai laporan antara lain risk exposure in various reports, including the Maturity
kredit dengan mensyaratkan jaminan fisik yang mencover also requests other additional collateral. In addition to
laporan Maturity Gap, laporan Profil Risiko dan Tingkat Gap Report, Risk Profile and Risk Based Bank Rating,
kredit yang diberikan, bahkan jika diperlukan bank juga credit risk, lending also has an impact on other risks, such
Kesehatan Bank, Laporan ATMR dan Permodalan serta ATMR and Capitalization Report, and discusses this
meminta jaminan tambahan lainnya. Selain risiko kredit as compliance risk related to credit requirements and
dilakukan diskusi dalam forum rapat seperti rapat ALCO, information in meetings such as ALCO meetings, Risk
penyaluran kredit tersebut juga berimbas pada risiko fulfillment of existing provisions, legal risk related to the
Rapat Komite Manajemen Risiko, Rapat Komite Pemantau Management Committee meetings, Risk Monitoring
lainnya, seperti risiko kepatuhan terkait persyaratan kredit validity of legal documents, and reputational risk in the
Risiko, Rapat Komite Human Capital dan rapat Komite Committee meetings, Human Capital Committee
dan pemenuhan ketentuan yang ada, risiko hukum terkait event of a prolonged dispute with a customer.
IT. Laporan tersebut dikompilasi secara berkala dibahas meetings, and IT Committee meetings. These reports
dengan kelayakan dokumen legal, dan risiko reputasi
dalam rapat Komisaris. are compiled periodically and discussed at Board of
seandainya terjadi sengketa panjang dengan nasabah.
Commissioners meetings.
TATA KELOLA RISIKO RISK GOVERNANCE STRESS TEST STRESS TEST
Untuk meminimalkan terjadinya risiko, Bank mengelola To minimize risks, the Bank manages risks in stages, starting
• Stress Test Risiko Likuiditas • Liquidity Risk Stress Test
risiko secara berjenjang, dari level pelaksana sebagai lini from the executive level as the first line of defense, the
Stress Test Risiko Likuiditas, sebagai lembaga Liquidity Risk Stress Test, As a financial institution that
pertama pertahanan, level pembuat kebijakan dalam policy-making level, in this case the Risk Management Unit
keuangan yang sangat tergantung pada dana is highly dependent on customer funds, the Bank also
hal ini unit Satuan Kerja Manajemen Risiko (SKMR) dan (SKMR) and Compliance, which acts as the second line
nasabah, Bank juga melakukan mitigasi risiko mitigates liquidity risk by conducting stress tests on
Kepatuhan yang berperan sebagai line kedua pertahanan, of defense, and the Internal Audit Unit (SKAI) as the post
likuiditas dengan secara berkala melakukan stress a regular basis. The scenario used by the Bank in its
dan unit Satuan Kerja Audit Intern (SKAI) sebagai post mortem unit or third line of defense. In addition, the Bank
test. Adapun skenario yang dilakukan oleh Bank dalam stress tests is customer fund withdrawals. In addition,
mortem unit atau lini ketiga pertahanan. Selain itu Bank has a Risk Management Committee and a Risk Monitoring
stress test adalah penarikan dana oleh nasabah. there is also financial support from the controlling
memiliki Komite Manajemen Risiko dan Komite Pemantau Committee tasked with conducting periodic monitoring
Selain itu terdapat pula dukungan financial dari shareholder, Bank of India, which is a strong
Risiko yang bertugas melakukan monitoring berkala serta and reviews of risk governance implementation.
pemegang saham pengendali yaitu Bank of India, alternative in the event that the Bank experiences
kajian atas pelaksanaan tata kelola risiko.
yang merupakan salah satu alternatif kuat dalam hal liquidity difficulties.
Bank mengalami kesulitan likuiditas.
BUDAYA MANAJEMEN RISIKO MANAGEMENT RISK CULTURE • Stress Test Risiko Kredit • Credit Risk Stress Test
Stress Test Risiko Kredit, dalam hal penyaluran kredit, Credit risk stress test, in terms of credit distribution,
Dalam pelaksaan aktivitasnya, Bank juag berpedoman In carrying out its activities, the Bank also adheres to
Bank juga menghadapi risiko terjadinya gagal bayar the Bank also faces the risk of default by debtors. For
pada budaya kerja yang dimiliki yaitu STAR kependekan its work culture, namely STAR, which stands for Sincere,
(default) dari debitur. Untuk itu Bank juga melakukan this reason, the Bank also conducts tests or stress tests
dari Sincere, Team work, Accountable dan Responsible. Teamwork, Accountable, and Responsible. Management
pengujian atau stress test untuk risiko kredit untuk for credit risk to determine the Bank’s ability to cope
Secara berkala manajemen melakukan gathering baik di regularly holds gatherings at both the branch and national
mengetahui kemampuan Bank seandainya terjadi with a deterioration in the condition of its debtors.
tingkat kantor cabang maupun nasaional dengan tujuan levels with the aim of guiding all employees at all levels
kondisi memburuk pada debitur. Di antara skenario Among the credit risk stress test scenarios are the
mengarahkan seluruh karyawan di semua level agar dapat to work together to achieve common goals based on this
stress test risiko kredit adalah Bank melakukan stress Bank conducts stress tests on debtors who apply for
244 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 245
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
test terhadap debitur yang mengajukan restrukturisasi restructuring to determine whether there is a risk of
Deskripsi Des | Dec Sep | Sep Jun | Jun Mar | Mar Des | Dec Sep | Sep Jun | Jun Mar | Mar Des | Dec
untuk mengetahui apakah terdapat risiko gagal default and to ensure sufficient reserves to anticipate Description 2025 2025 2025 2025 2024 2024 2024 2024 2023
bayar dan memastikan kecukupan cadangan untuk a deterioration in the debtor’s condition.
Tambahan CET1 yang berfungsi sebagai buffer dalam bentuk persentase dari ATMR
mengantisipasi pemburukan kondisi debitur. Additional CET1 which functions as a buffer in the form of a percentage of RWA
8. Capital conservation 0% 0% 0% 0% 0% 0% 0% 0% 0%
LINDUNG NILAI HEDGING buffer (2.5% dari ATMR)
(%)
Capital conservation
Dalam hal bank berinvestasi di pasar uang maka When banks invest in the money market, they implement buffer (2.5% dari ATMR)
(%)
Bank akan menerapkan strategi lindung nilai (hedging) hedging strategies to ensure that if one investment fails,
9. Countercyclical Buffer 0% 0% 0% 0% 0% 0% 0% 0% 0%
untuk memastikan bahwa jika satu investasi gagal, ada there are other profitable investments to offset the loss (0 - 2.5% dari ATMR) (%)
investasi lainnya yang menguntungkan guna mengimbangi of the first investment. In addition, to mitigate market Countercyclical Buffer (0
- 2.5% dari ATMR) (%)
kerugian investasi pertama. Selain itu untuk memitigasi risk, banks always implement squaring positions, thereby
10. Capital Surcharge untuk 0% 0% 0% 0% 0% 0% 0% 0% 0%
risiko pasar, Bank senantiasa menerapkan squaring minimizing excess funds on the Bank’s balance sheet that Bank Sistemik (1% - 2.5%)
position, sehingga meminimalkan terjadinya excess dana could cause losses due to movements in interest rates and (%)
Capital Surcharge for
pada neraca bank yang berisiko menimbulkan kerugian exchange rates in the money market. Throughout this year, Systemic Bank (1% - 2.5%)
(%)
akibat pergerakan suku bunga maupun nilai tukar the Bank’s treasury activities have been purely vanilla in
11. Total CET1 sebagai buffer 0% 0% 0% 0% 0% 0% 0% 0% 0%
dipasar uang. Sepanjang tahun ini, aktivitas Treasury nature, namely the placement of financial instruments
(Baris 8 + Baris 9 + Baris
bank hanyalah bersifat plain vanila yaitu penempatan with the government. 10)
Total CET1 as buffer (Line
instrumen keuangan pada pemerintah. 8 + Line 9 + Line 10)
12. Komponen CET1 untuk 9,99% 9,99% 9,99% 9,99% 10% 10% 10% 10% 10%
buffer
LAPORAN UKURAN UTAMA (KEY MATRICS) SECARA KONSOLIDASI (KM1) CET1 Component as
buffer
CONSOLIDATED KEY METRICS REPORT (KM1)
Rasio pengungkit sesuai Basel III | Leverage ratio according to Basel III
(dalam jutaan rupiah | in million rupiah)
13. Total Eksposur 7.193.302 6.434.652 6.860.332 6.830.929 6.827.709 6.653.185 7.161.695 6.311.032 6.143.174
Total exposure
Deskripsi Des | Dec Sep | Sep Jun | Jun Mar | Mar Des | Dec Sep | Sep Jun | Jun Mar | Mar Des | Dec
14. Nilai Rasio Pengungkit, 46,41% 46,92% 49,32% 49,35% 49,18% 48,78% 45,45% 52,29% 53,58%
Description 2025 2025 2025 2025 2024 2024 2024 2024 2023 termasuk dampak dari
penyesuaian terhadap
Modal yang Tersedia (Nilai) | Available Capital (Value) pengecualian sementara
atas penempatan giro
1. Modal Inti Utama (CET1) 3.338.383 3.305.978 3.383.276 3.371.282 3.357.542 3.245.124 3.254.715 3.300.108 3.291.816 pada Bank Indonesia
Main Core Capital (CET1) dalam rangka
memenuhi ketentuan
2. Modal Inti (Tier 1) 3.338.383 3.305.978 3.383.276 3.371.282 3.357.542 3.245.124 3.254.715 3.300.108 3.291.816 GWM ( jika ada)
Core Capital (Tier 1) Leverage Ratio value,
including the impact
3. Total Modal 3.368.745 3.338.126 3.415.361 3.405.835 3.389.439 3.274.987 3.286.128 3.329.797 3.322.903
of adjustments to the
Total Capital
temporary exemption
on current account
Aset Tertimbang Menurut Risiko (Nilai) | Risk-Weighted Assets (Value) placements with Bank
Indonesia in order to
4. Total Aset Tertimbang 3.837.139 3.709.362 3.746.436 4.022.724 3.826.602 3.624.924 3.713.068 3.624.147 3.590.928 comply with the statutory
Menurut Risiko (ATMR)Risk reserve requirement (if
Weighted Total Assets any)
(RWA)
14b. Nilai Rasio Pengungkit, 46,41% 46,92% 49,32% 49,35% 49,18% 48,78% 45,45% 52,29% 53,58%
tidak termasuk dampak
Rasio Modal berbasis Risiko dalam bentuk persentase dari ATMR
dari penyesuaian
Risk-Based Capital Ratio as a percentage of RWA
terhadap pengecualian
sementara atas
5. Rasio CET1 (%) 87,00% 89,13% 90,31% 83,81% 87,74% 89,52% 87,66% 91,06% 91,67% penempatan giro
CET1 Ratio (%)
pada Bank Indonesia
6. Rasio Tier 1 (%) 87,00% 89,13% 90,31% 83,81% 87,74% 89,52% 87,66% 91,06% 91,67% dalam rangka
Tier 1 Ratio (%) memenuhi ketentuan
GWM ( jika ada)
7. Rasio Total Modal (%) 87,79% 90,00% 91,17% 84,66% 88,58% 90,35% 88,50% 91,88% 92,54% Leverage Ratio value,
Total Capital Ratio (%) excluding the impact
of adjustments to the
temporary exemption
on current account
placements with Bank
Indonesia in order to
comply with the statutory
reserve requirement (if
any)
14c. Nilai Rasio Pengungkit, 46,41% 46,92% 49,32% 49,35% 49,18% 48,78% 45,45% 52,29% 53,58%
termasuk dampak dari
penyesuaian terhadap
pengecualian sementara
atas penempatan giro
pada Bank Indonesia
dalam rangka memenuhi
246 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 247
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
Analisis Kualitatif | Qualitative Analysis
Deskripsi Des | Dec Sep | Sep Jun | Jun Mar | Mar Des | Dec Sep | Sep Jun | Jun Mar | Mar Des | Dec
• Bank telah memenuhi kewajiban Bank umum dengan Modal Inti minimum sebesar Rp 3 Triliun sesuai dengan regulasi yang berlaku dan menunjukan
Description 2025 2025 2025 2025 2024 2024 2024 2024 2023 kinerja yang baik pada periode Januari - Desember 2025 dimana rasio KPMM tersebut telah memenuhi kewajiban ketentuan regulator untuk Bank
umum dengan profil risiko Peringkat 2 yaitu 9% sampai dengan kurang dari 10%.
ketentuan GWM ( jika ada), The Bank has fulfilled the obligations of a general bank with a minimum Core Capital of IDR 3 trillion in accordance with applicable regulations and has
yang telah memasukkan shown good performance in the period January - December 2025 where the KPMM ratio has fulfilled the regulatory requirements for general banks with
nilai rata-rata dari nilai a risk profile of Rank 2, namely 9% to less than 10%.
tercatat aset Securities
Financing Transaction • Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio (NSFR) berada jauh di atas angka threshold menurut regulasi yang berlaku yaitu 100%,
(SFT) secara gross yang mana hal ini mencerminkan bahwa ketahanan likuiditas Bank jangka pendek secara umum adalah sangat kuat dan kewajiban pemenuhan rasio
Leverage Ratio, including pendanaan stabil bersih dapat diandalkan.
the impact of adjustments The Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR) are well above the threshold according to the applicable regulations, namely
to the temporary 100%, which reflects that the Bank’s short-term liquidity resilience is generally very strong and the obligation to fulfill the net stable funding ratio can be
exemption on current relied upon.
account placements with • Secara umum Bank memenuhi prinsip pendanaan aktivitas sumber dana stabil yang memadai dalam rangka memitigasi potensi risiko likuiditas.
Bank Indonesia in order to In general, the Bank fulfills the principle of funding activities with sufficient stable sources of funds in order to mitigate potential liquidity risks.
comply with the statutory
reserve requirement (if
any), which includes the
average value of the gross PERBEDAAN ANTARA CAKUPAN KONSOLIDASI SESUAI STANDAR AKUNTANSI DENGAN KETENTUAN
carrying value of Securities
Financing Transaction (SFT) KEHATI-HATIAN (LI 1)
assets
DIFFERENCES BETWEEN SCOPE OF CONSOLIDATION ACCORDING TO ACCOUNTING STANDARDS AND
14d. Nilai Rasio Pengungkit, 46,41% 46,92% 49,32% 49,35% 49,18% 48,78% 45,45% 52,29% 53,58%
tidak termasuk dampak PRUDENTIAL PROVISIONS (LI 1)
dari penyesuaian terhadap
pengecualian sementara (dalam jutaan rupiah | in million rupiah)
atas penempatan giro
pada Bank Indonesia a b c d e f g
dalam rangka memenuhi
ketentuan GWM ( jika Nilai tercatat masing-masing risiko
Nilai tercatat Nilai tercatat
ada), yang telah Carrying amount of each risk
sebagaimana berdasarkan
memasukkan nilai rata- prinsip kehati-
tercantum dalam Tidak mengacu
rata dari nilai tercatat hatian Sesuai kerangka
aset SFT secara gross. Deskripsi publikasi laporan
counterparty Sesuai kerangka Sesuai kerangka pada persyaratan
No. keuangan Sesuai kerangka risiko pasar permodalan atau
Leverage Ratio, excluding Description Carrying
risiko kredit
credit risk sekuritisasi
berdasarkan
Carrying value amount
the impact of adjustments In accordance In accordance In accordance pengurangan modal
as stated in based on the In accordance
to the temporary with the with the with the market
the financial precautionary with the credit Does not refer to
counterparty framework of risk framework
exemption on current statement principle risk framework capital requirements
account placements with credit risk securitization
publication or based on capital
framework
Bank Indonesia in order to reduction
comply with the statutory
reserve requirement (if Aset | Assets
any), which includes the
1. Kas
average value of the gross 28.287 28.287 28.287
Cash
carrying value of Securities
Financing Transaction (SFT) 2. Penempatan pada Bank
assets. Indonesia
957.662 957.662 957.662
Placement with Bank
Indonesia
Rasio Kecukupan Likuiditas (LCR) | Liquidity Coverage Ratio (LCR) 3. Penempatan pada bank
lain 32.279 32.281 32.281
15. Total Aset Likuid 2.417.679 2.246.072 2.057.902 2.098.917 2.127.697 2.556.004 2.414.012 1.903.553 1.792.550 Placement with other banks
Berkualitas Tinggi (HQLA)
4. Tagihan spot dan derivatif/
Total High Quality Liquid
forward
Assets (HQLA) 44 44 44
Spot and derivatives/
16. Total Arus Kas Keluar 165.394 160.011 143.487 147.099 139.416 168.335 152.341 117.546 52.918 forward receivables
Bersih (net cash outflow) 5. Surat berharga yang dimiliki
Total Net Cash Outflow Held-to-maturity 1.668.184 1.668.184 1.668.184
marketable securities
17. LCR (%) 1461,77% 1403,70% 1434,20% 1426,87% 1526,15% 1518,40% 1584,61% 1619,41% 3387,41%
LCR (%) 6. Surat berharga yang dijual
dengan janji dibeli kembali
(repo)
Rasio Pendanaan Stabil Bersih (NSFR) | Net Stable Funding Ratio (NSFR) -
Securities sold under
repurchase agreement
18. Total Pendanaan Stabil 6.152.341 6.051.523 6.021.719 6.132.405 5.864.498 5.810.100 6.247.910 5.601.167 5.580.623 (repo)
yang Tersedia (ASF)
Total Available Stable 7. Tagihan atas surat
Funding (ASF) berharga yang dibeli
dengan janji dijual kembali
19. Total Pendanaan Stabil 2.787.048 2.741.851 2.803.621 2.903.852 2.721.080 2.610.013 2.814.810 2.598.623 2.586.920 (reverse repo)
101.488 101.488 101.488
yang Diperlukan (RSF) Receivables on securities
Total Required Stable purchased under
Funding (RSF) agreement to resell (reverse
repo)
20. NSFR (%) 220,75% 220,71% 214,78% 211,18% 215,52% 222,61% 221,97% 215,54% 215,72%
8. Tagihan akseptasi
NSFR (%) - - -
Acceptance of receivables
9. Kredit yang diberikan
4.189.110 4.189.110 4.189.110
Loan disbursed
10. Pembiayaan syariah 1)
-
Sharia financing 1)
11. Penyertaan modal
-
Equity capital
12. Aset keuangan lainnya
25.769 25.769 25.769
Other financial assets
248 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 249
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a b c d e f g a b c d e f g
Nilai tercatat masing-masing risiko Nilai tercatat masing-masing risiko
Nilai tercatat Nilai tercatat Nilai tercatat
Carrying amount of each risk Nilai tercatat Carrying amount of each risk
sebagaimana berdasarkan berdasarkan
sebagaimana
tercantum dalam prinsip kehati- Tidak mengacu prinsip kehati-
tercantum dalam Tidak mengacu
hatian Sesuai kerangka hatian Sesuai kerangka
Deskripsi publikasi laporan
counterparty Sesuai kerangka Sesuai kerangka pada persyaratan
Deskripsi publikasi laporan
counterparty Sesuai kerangka Sesuai kerangka pada persyaratan
No. keuangan Sesuai kerangka risiko pasar permodalan atau No. keuangan Sesuai kerangka permodalan atau
Description Carrying
risiko kredit
credit risk sekuritisasi
berdasarkan Description Carrying
risiko kredit
credit risk sekuritisasi risiko pasar
berdasarkan
Carrying value amount amount
In accordance pengurangan modal Carrying value In accordance
based on the In accordance In accordance based on the In accordance In accordance pengurangan modal
as stated in In accordance with the market as stated in In accordance with the market
precautionary with the with the precautionary with the with the
the financial with the credit risk framework Does not refer to the financial with the credit risk framework Does not refer to
principle counterparty framework of principle counterparty framework of
statement risk framework capital requirements statement risk framework capital requirements
credit risk securitization credit risk securitization
publication or based on capital publication or based on capital
framework framework
reduction reduction
13. Cadangan kerugian 8. Liabilitas atas surat
penurunan nilai aset berharga dijual dengan
keuangan -/- janji dibeli kembali (repo)
- - -
Allowance for impairment Liabilities on securities
losses on financial assets sold under repurchase
-/- agreement (repo)
a. Surat berharga yang 9. Liabilitas akseptasi
- -
dimiliki Acceptance liabilities
-
Held-to-maturity 10. Surat berharga yang
marketable securities diterbitkan - -
b. Kredit yang diberikan Securities issued
dan pembiayaan
63.725 50.715 50.715 11. Pinjaman/ pembiayaan
syariah Loan disbursed yang diterima - -
and sharia financing Loans / financing received
c. Lainnya
8 8.395 8.395 12. Setoran jaminan
750 749
Others Security deposit
14. Aset tidak berwujud
32.279 32.279 32.279 13. Liabilitas antar kantor 2)
- -
Intangible assets Interoffice liabilities 2)
Akumulasi amortisasi 14. Liabilitas lainnya
aset tidak berwujud 45.417 43.398
Other liabilities
-/-
26.099 26.099 26.099 Total Liabilitas
Accumulated 3.664.992
Total Liabilities
amortization of
intangible assets -/- Ekuitas | Equity
15. Aset tetap dan inventaris
162.023 159.410 159.410 15. Modal disetor
Fixed assets and inventory
Paid in Capital
Akumulasi penyusutan
a. Modal dasar
aset tetap dan 2.200.000 2.200.000
Authorized capital
inventaris -/-
Accumulated 27.006 34.232 34.232 b. Modal yang belum
depreciation on fixed disetor -/- 1.462.227 1.462.227
assets and inventory Unpaid capital -/-
-/- c. Saham yang dibeli
16. Aset non produktif kembali (treasury
- -
Non-productive assets stock) -/-
Treasury stock -/-
a. Properti terbengkalai
-
Abandoned property 16. Tambahan modal disetor
Additional paid in capital
b. Agunan yang diambil
alih 59.855 59.855 59.855 a. Agio
2.895.254 2.895.254
Foreclosed assets Agio
c. Rekening tunda b. Disagio
- - -
Pending account Disagio
d. Aset antar kantor 2) c. Dana setoran modal
- - -
Interoffice assets 2) Funds of capital
payment
17. Aset lainnya
37.103 43.422 43.422
Other Assets d. Lainnya | Other
17. Penghasilan komprehensif
Total Aset 7.177.245 7.178.350 7.076.817 101.533 - - -
Total Assets lain
Other comprehensive
Kewajiban | Liabilities income
a. Keuntungan
1. Giro 115.136 115.136
582.274 582.274 Profit
Current account
b. Kerugian
2. Tabungan 2.161 2.161
105.309 105.308 Loss
Saving account
18. Cadangan
3. Deposito
2.930.133 2.930.133 Reserves
Deposit
a. Cadangan umum
4. Uang elektronik 20.000 20.000
- - General reserves
Electronic money
b. Cadangan tujuan
5. Liabilitas kepada Bank - -
Purpose reserves
Indonesia - -
Liabilities to Bank Indonesia 19. Laba Rugi
Profit and Loss
6. Liabilitas kepada bank lain
63 63 a. Tahun-tahun lalu
Liabilities to other banks (302.031) (302.031)
Previous years
7. Liabilitas spot dan derivatif
b. Tahun berjalan 3)
/forward
1.046 1.046 48.282 48.282
Spot and derivative/ Current year 3)
forward liabilities c. Dividen dibayarkan -/-
- -
Dividend paid -/-
Total Ekuitas 3.512.253
Total Equity
Total Liabilitas dan Ekuitas 7.177.245
Total Liabilities and Equity
250 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 251
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Catatan Notes
a b c d e
Dalam hal bank tidak memiliki anak usaha berupa perusahaan asuransi, • If the bank does not have a subsidiary in the form of an insurance
company, the bank may combine columns (a) and (b). Item sesuai:
Bank dapat menggabungkan kolom (a) dengan (b).
Match Items:
• Columns (c) through (f ) comply with the respective provisions of the Kewajiban
• Kolom (c) sampai dengan kolom (f ) sesuai dengan masing-masing Total
ketentuan otoritas jasa keuangan, yaitu: Financial Services Authority, namely: Liabilities Kerangka Counterparty
Total Kerangka risiko kredit Kerangka Sekuritisasi credit risk Kerangka risiko pasar
1. Kolom (c) yaitu nilai tercatat sesuai dengan ketentuan 1. Column (c) is the carrying amount in accordance with the
Credit risk framework Securitization framework Counterparty credit risk Market risk framework
Otoritas Jasa Keuangan mengenai pedoman perhitungan Financial Services Authority’s provisions regarding guidelines framework
aset tertimbang menurut risiko untuk risiko kredit dengan for calculating risk-weighted assets for credit risk using the
menggunakan pendekatan standar. standardized approach. Perbedaan provisi
Difference in province
2. Kolom (d) yaitu nilai tercatat sesuai dengan pedoman 2. Column (d) is the carrying amount in accordance with the
perhitungan tagihan bersih transaksi derivatif dalam guidelines for calculating net derivative transaction receivables
Perbedaan prudential filters
perhitungan aset tertimbang menurut risiko untuk risiko kredit in calculating risk-weighted assets for credit risk using the
Difference in prudential filters
dengan menggunakan pendekatan standar. standardized approach.
3. Kolom (e) yaitu nilai tercatat sesuai dengan Peraturan Otoritas 3. Column (e) is the carrying amount in accordance with the Nilai eksposur yang
Jasa Keuangan mengenai prinsip kehati-hatian dalam aktivitas Financial Services Authority Regulation regarding prudential dipertimbangkan, sesuai
sekuritisasi aset bagi bank umum. principles in asset securitization activities for commercial banks. dengan cakupan konsolidasi
ketentuan kehati-hatian
4. Kolom (f ) yaitu nilai tercatat sesuai dengan pedoman 4. Column (f ) is the carrying amount in accordance with the
The exposure value considered
penggunaan metode standar dalam perhitungan guidelines for using the standardized method in calculating the
is in accordance with the
kewajiban penyediaan modal minimum bank umum dengan minimum capital adequacy requirement for commercial banks,
consolidated scope of the
memperhitungkan risiko pasar. taking into account market risk.
prudential provisions
• Ketika salah satu item merupakan bagian dari lebih satu dari • When an item is part of more than one risk framework, the bank
kerangka risiko, Bank melaporkan kepada seluruh kerangka risiko reports to all relevant risk frameworks. As a consequence, there
terkait. Sebagai konsekuensi, terdapat kemungkinan jumlah antara is a possibility that the total amount of consolidation coverage
cakupan konsolidasi sesuai ketentuan kehati-hatian pada kolom according to the prudential provisions in column (c) may differ from
PENJELASAN MENGENAI PERBEDAAN ANTARA NILAI EKSPOSUR SESUAI STANDAR AKUNTANSI
(c) dapat berbeda dengan penjumlahan kolom (c) sampai dengan the sum of columns (c) to column (g).
kolom (g). KEUANGAN DENGAN KETENTUAN KEHATI-HATIAN (LIA)
EXPLANATION OF THE DIFFERENCE BETWEEN EXPOSURE VALUE ACCORDING TO FINANCIAL
ACCOUNTING STANDARDS AND PRUDENTIAL REGULATIONS (LIA)
SUMBER PERBEDAAN UTAMA ANTARA EKSPOSUR SESUAI KETENTUAN KEHATI-HATIAN DENGAN
CARRYING VALUE SESUAI STANDAR AKUNTANSI KEUANGAN (LI 2) Uraian Uraian *)
Description Description
SOURCES OF MAIN DIFFERENCES BETWEEN EXPOSURE ACCORDING TO PRUDENTIAL PROVISIONS
WITH CARRYING VALUES ACCORDING TO FINANCIAL ACCOUNTING STANDARDS (LI2) Bank harus menjelaskan asal perbedaan antara nilai tercatat
sesuai standar akuntansi keuangan, sebagaimana dilaporkan
pada laporan keuangan dan nilai eksposur sesuai ketentuan
(dalam jutaan rupiah | in million rupiah) kehati-hatian, sebagaimana terdapat pada template LI1 dan LI2.
The Bank must explain the origin of the difference between the carrying value
a b c d e according to the financial accounting standards as reported in the financial
statements, and the exposure value according to the prudential provisions, as
Item sesuai: contained in the templates LI1 and LI2.
Match Items:
Kewajiban
Total (a) Bank harus menjelaskan sumber perbedaan
Liabilities Kerangka Counterparty
Total Kerangka risiko kredit Kerangka Sekuritisasi credit risk Kerangka risiko pasar signifikan antara nilai pada kolom (a) dan (b) di LI1.
The Bank must explain the source of the significant difference between
Credit risk framework Securitization framework Counterparty credit risk Market risk framework
framework
the values in column (a) and (b) in LI1.
Nilai tercatat aset sesuai dengan (b) Bank harus menjelaskan sumber perbedaan antara nilai tercatat dan
cakupan konsolidasi ketentuan nilai yang digunakan untuk tujuan pengaturan yang tercantum pada LI2.
kehati-hatian (sebagaimana The Bank must explain the source of the difference between the carrying
dilaporkan pada template LI1) value and the value used for regulatory purposes as stated in LI2.
(21.309) (21.309) - - -
The carrying value of the asset
is in accordance with the (c) Sesuai dengan implementasi dari panduan pada valuasi prudensial, bank
prudential consolidated scope harus menjelaskan sistem dan kontrol untuk memastikan estimasi valuasi
(as reported in template LI1) prudensial dan dapat diandalkan. Pengungkapan harus memasukkan:
In accordance with the implementation of the guidelines on prudential
Nilai tercatat liabilitas sesuai valuation, the Bank must define the system and control to ensure that
lingkup sesuai dengan prudential valuation estimates are reliable. The disclosure must include:
cakupan konsolidasi ketentuan
kehati-hatian (sebagaimana (i) Metodologi valuasi, termasuk penjelasan sejauh mana
dilaporkan pada template LI1) penggunaan metodologi mark-to-market dan mark-to-model.
The carrying value of the Valuation methodology, including an explanation of the extent to
liabilities is in accordance with which the use of mark-tomarket and mark-to-model methodology.
the prudential consolidated
scope (as reported in template (ii) Deskripsi proses verifikasi harga independen.
LI1) Description of the price verification process
Total nilai bersih sesuai (iii) Prosedur untuk penyesuaian valuasi atau cadangan
dengan cakupan konsolidasi (termasuk deskripsi proses dan metodologi untuk
ketentuan kehati-hatian menilai posisi trading dengan tipe instrumen).
The net worth is in accordance Procedures for valuation or reserve adjustments (including a
with the prudential consolidated description of the process and methodology for valuing trading
scope positions by instrument type).
Nilai rekening administratif *) Tidak ada perbedaan signifikan bagi Bank | There is no significant difference for the Bank
Administrative account value
Perbedaan valuasi
Difference in valuation
Perbedaan antara netting
rules, selain dari yang
termasuk pada baris 2.
The difference between netting
rules, apart from those included
in line 2.
252 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 253
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PERMODALAN – KOMPOSISI PERMODALAN (CC1) Jumlah | Total
CAPITAL - COMPOSITION OF CAPITAL (CC1) Komponen (Dalam Jutaan Rupiah) Component
(in million Rupiah)
Jumlah | Total 23. investasi signifikan pada saham biasa financials - of which: significant investments in the common stock of
Komponen (Dalam Jutaan Rupiah) Component financials
(in million Rupiah)
24. mortgage servicing rights - of which: mortgage servicing rights
CET 1: Instrumen dan Tambahan Modal Disetor CET 1: Instruments and Additional Paid-in Capital
25. pajak tangguhan dari perbedaan temporer - of which: deferred tax assets arising from temporary
1. Saham biasa (termasuk stock surplus) 737.773 Directly issued qualifying common share (and equivalent for differences
non-joint stock companies) capital plus related stock surplus
2.963.536 26. Penyesuaian berdasarkan ketentuan spesifik - National specific regulatory adjustments
nasional
-
26a. Selisih PPKA dan CKPN (53.863) Difference between PPKA and CKPN
-
26b. PPKA non produktif (99.420) Non-productive PPKA
2. Laba ditahan (302.031) Retained earnings
26c. Aset Pajak Tangguhan - Deferred tax assets
3. Akumulasi penghasilan komprehensif lain (dan 115.136 Accumulated other comprehensive income (and other
cadangan lain) reserves) 26d. Penyertaan - Participation
4. Modal yang termasuk phase out dari CET1 - Directly issued capital subject to phase out from CET1 (only 26e. Kekurangan modal pada perusahaan anak - Lack of capital in insurance subsidiary companies
applicable to non-joint stock companies) asuransi
5. Kepentingan Non Pengendali yang dapat - Common share capital issued by subsidiaries and held by third 26f. Eksposur sekuritisasi - Securitization Exposure
diperhitungkan parties (amount allowed in group CET1)
26g. Lainnya - Others
6. CET1 sebelum regulatory adjustment 3.514.414 Common Equity Tier 1 capital before regulatory adjustments
27. Penyesuaian pada CET 1 akibat AT 1 dan Tier 2 - Regulatory adjustments applied to Common Equity Tier 1 due
CET 1: Faktor Pengurang (Regulatory CET 1: Regulatory Adjustment lebih kecil daripada faktor pengurangnya to insufficient Additional Tier 1 and Tier 2 to cover deductions
Adjustment)
7. Selisih kurang jumlah penyesuaian nilai wajar - Prudential valuation adjustments 28. Jumlah pengurang (regulatory adjustment) (176.031) Total regulatory adjustments to Common equity Tier 1
dari instrumen keuangan dalam trading book terhadap CET 1
8. Goodwill - Goodwill (net of related tax liability) 29. Jumlah CET 1 setelah faktor pengurang 3.338.383 Common Equity Tier 1 capital (CET1)
9. Aset tidak berwujud lainnya (selain Mortgage- (6.180) Other intangibles other than mortgage-servicing rights (net Modal Inti Tambahan (AT 1): Instrumen Additional Tier 1 capital: instruments
Servicing Rights) of related tax liability)
30 Instrumen AT 1 yang diterbitkan oleh Bank - Directly issued qualifying Additional Tier 1 instruments plus
10. Aset pajak tangguhan yang berasal dari future (16.568) Deferred tax assets that rely on future profitability excluding (termasuk stock surplus) related stock surplus
profitability those arising from temporary differences (net of related tax
liability) 31 Yang diklasifikasikan sebagai ekuitas - of which: classified as equity under applicable accounting
berdasarkan standar akuntansi standards
11. Cash-flow hedge reserve - Cash-flow hedge reserve
32 Yang diklasifikasikan sebagai liabilitas - of which: classified as liabilities under applicable accounting
12. Shortfall on provisions to expected losses - Shortfall of provisions to expected losses berdasarkan standar akuntansi standards
13. Keuntungan penjualan aset dalam transaksi - Securitisation gain on sale (as set out in paragraph 562 of 33 Modal yang termasuk phase out dari AT 1 - Directly issued capital instruments subject to phase out from
sekuritisasi Basel II framework) Additional Tier 1
14. Peningkatan/ penurunan nilai wajar atas Gains and losses due to changes in own credit risk on fair 34 Instrumen AT 1 yang diterbitkan oleh Entitas - Additional Tier 1 instruments (and CET1 instruments not
kewajiban keuangan (DVA) valued liabilities Anak yang diakui dalam perhitungan KPMM included in row 5) issued by subsidiaries and held by third
secara konsolidasi parties (amount allowed in group AT1)
15. Aset pensiun manfaat pasti - Defined-benefit pension fund net assets
35 Instrumen yang diterbitkan Entitas Anak yang - of which: instruments issued by subsidiaries subject to phase
16. Investasi pada saham sendiri ( jika belum di net - Investments in own shares (if not already netted off paid-in termasuk phase out out
dalam modal di Laporan Posisi Keuangan) capital on reported balance sheet)
36 Jumlah AT 1 sebelum regulatory adjustment - Additional Tier 1 capital before regulatory adjustments
17. Kepemilikan silang pada instrumen CET 1 pada - Reciprocal cross-holdings in common equity
entitas lain
Modal Inti Tambahan: Faktor Pengurang Additional Tier 1 capital: regulatory adjustments
18. Investasi pada modal bank, entitas keuangan - Investments in the capital of Banking, financial and insurance (Regulatory Adjustment)
dan asuransi diluar cakupan konsolidasi secara entities that are outside the scope of regulatory consolidation,
ketentuan, net posisi short yang diperkenankan, net of eligible short positions, where the Bank does not own 37 Investasi pada instrumen AT 1 sendiri - Investments in own Additional Tier 1 instruments
dimana Bank tidak memiliki lebih dari 10% modal more than 10% of the issued share capital (amount above 10%
saham yang diterbitkan ( jumlah di atas batasan threshold) 38 Kepemilikan silang pada instrumen AT 1 pada - Reciprocal cross-holdings in Additional Tier 1 instruments
10%) entitas lain
19. Investasi signifikan pada saham biasa Bank, - Significant investments in the common stock of Banking, 39 Investasi pada modal bank, entitas keuangan - Investments in the capital of Banking, financial and insurance
entitas keuangan dan asuransi diluar cakupan financial and insurance entities that are outside the scope dan asuransi diluar cakupan konsolidasi secara entities that are outside the scope of regulatory consolidation,
konsolidasi secara ketentuan, net posisi short of regulatory consolidation, net of eligible short positions ketentuan, net posisi short yang diperkenankan, net of eligible short positions, where the Bank does not own
yang diperkenankan ( jumlah di atas batasan (amount above 10% threshold) dimana Bank tidak memiliki lebih dari 10% more than 10% of the issued common share capital of the
10%) modal saham yang diterbitkan ( jumlah di atas entity (amount above 10% threshold)
batasan 10%)
20. Mortgage servicing rights - Mortgage servicing rights (amount above 10% threshold)
40 Investasi signifikan pada modal Bank, entitas - Significant investments in the capital of Banking, financial and
keuangan dan asuransi di luar cakupan insurance entities that are outside the scope of regulatory
21. Aset pajak tangguhan yang berasal dari - Deferred tax assets arising from temporary differences konsolidasi secara ketentuan (net posisi short consolidation (net of eligible short positions)
perbedaan temporer ( jumlah di atas batasan (amount above 10% threshold, net of related tax liability) yang diperkenankan)
10%, net dari kewajiban pajak)
41 Penyesuaian berdasarkan ketentuan spesifik - National specific regulatory adjustments
22. Jumlah melebihi batasan 15% dari: - Amount exceeding the 15% threshold nasional
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Jumlah | Total Jumlah | Total
Komponen (Dalam Jutaan Rupiah) Component Komponen (Dalam Jutaan Rupiah) Component
(in million Rupiah) (in million Rupiah)
41a Penempatan dana pada instrumen AT 1 pada - Placement of funds on AT 1 instruments with other Banks 60 Total Aset Tertimbang Menurut Risiko (ATMR) 3.837.139 Total risk weighted assets
Bank lain
42 Penyesuaian pada AT 1 akibat Tier 2 lebih kecil - Regulatory adjustments applied to Additional Tier 1 due to Rasio Kecukupan Pemenuhan Modal Minimum 87,79% Capital ratios and buffers
daripada faktor pengurangnya insufficient Tier 2 to cover deductions (KPMM) dan Tambahan Modal (Capital Buffer)
43 Jumlah faktor pengurang (regulatory - Total regulatory adjustments to Additional Tier 1 capital 61 Rasio CET 1 (persentase terhadap ATMR) 87,00% Common Equity Tier 1 (as a percentage of risk weighted
adjustment) terhadap AT 1 assets)
44 Jumlah AT 1 setelah faktor pengurang - Additional Tier 1 capital (AT1) 62 Rasio Modal Inti Tier 1 (persentase terhadap 87,00% Tier 1 (as a percentage of risk weighted assets)
ATMR)
45 Jumlah Modal Inti (Tier 1) (CET 1 + AT 1) 3.338.383 Tier 1 capital (T1 = CET 1 + AT 1)
63 Rasio Total Modal (persentase terhadap ATMR) 87,79% Total capital (as a percentage of risk weighted assets)
Modal Pelengkap (Tier 2): Instrumen dan Tier 2 capital: instruments and provisions
cadangan
64 Buffer (persentase terhadap ATMR) 77,80% Institution specific buffer requirement (minimum CET1
46 Instrumen Tier 2 yang diterbitkan oleh Bank - Directly issued qualifying Tier 2 instruments plus related stock requirement plus capital conservation buffer plus
(termasuk stock surplus) surplus countercyclical buffer requirements plus G-SIB buffer
requirement, expressed as a percentage of risk weighted
47 Modal yang termasuk phase out dari Tier 2 - Directly issued capital instruments subject to phase out from assets)
Tier 2
65 Capital Conservation Buffer 0% of which: capital conservation buffer requirement
48 Instrumen Tier 2 yang diterbitkan oleh Entitas - Tier 2 instruments (and CET1 and AT1 instruments not included
Anak yang diakui dalam perhitungan KPMM in rows 5 or 34) issued by subsidiaries and held by third parties
secara konsolidasi (amount allowed in group Tier 2) 66 Countercyclical Buffer 0% of which: Bank specific countercyclical buffer requirement
49 Modal yang diterbitkan Entitas Anak yang - of which: instruments issued by subsidiaries subject to phase
termasuk phase out out 67 higher loss absorbency requirement 0% of which: higher loss absorbency requirement
50 Cadangan umum PPKA atas aset produktif yang 30.362 Provisions
wajib dihitung dengan jumlah paling tinggi 68 Untuk bank umum konvensional: CET 1 yang - For conventional commercial banks: CET 1
sebesar 1,25% dari ATMR untuk Risiko Kredit tersedia untuk memenuhi Buffer (persentase available to fulfill the Buffer (percentage to RWA)
terhadap ATMR) Untuk kantor cabang dari For conventional commercial banks: CET 1
51 Jumlah Modal Pelengkap (Tier 2) sebelum faktor 30.362 Tier 2 capital before regulatory adjustments Bank yang berkedudukan di luar negeri: Bagian available to fulfill the Buffer (percentage to RWA)
pengurang Dana Usaha yang ditempatkan dalam CEMA For branch offices of Banks domiciled abroad:
(diungkapkan sebagai persentase dari ATMR) Share of Business Funds placed in CEMA
Modal Pelengkap (Tier 2): Faktor Pengurang Tier 2 capital: regulatory adjustments yang tersedia untuk memenuhi Buffer. (expressed as a percentage of RWA) available to satisfy the
(Regulatory Adjustment) Buffer.
52 Investasi pada instrumen Tier 2 sendiri - Investments in own Tier 2 instruments National minima ( jika berbeda dari Basel 3) National minima (if different from
Basel 3)
53 Kepemilikan silang pada instrumen Tier 2 pada - Reciprocal cross-holdings in Tier 2 instruments and other TLAC 69 Rasio terendah CET 1 nasional ( jika berbeda - National Common Equity Tier 1 minimum ratio
entitas lain liabilities dengan Basel 3)
54 Investasi pada kewajiban TLAC modal bank, - Investments in the other TLAC liabilities of banking, financial 70 Rasio terendah Tier 1 nasional ( jika berbeda - National Tier 1 minimum ratio
entitas keuangan dan asuransi diluar cakupan and insurance entities that are outside the scope of regulatory dengan Basel 3)
konsolidasi secara ketentuan, net posisi short consolidation and where the Bank does not own more than
yang diperkenankan, dimana Bank tidak 10% of the issued common share capital of the entity: amount 71 Rasio terendah total modal nasional ( jika - National total capital minimum ratio
memiliki lebih dari 10% modal saham yang previously designated for the 5% threshold but that no longer berbeda dengan Basel 3)
diterbitkan; nilai sebelumnya ditetapkan dengan meets the conditions (for G-SIBs only)
threshold 5% namun tidak lagi memenuhi kriteria Jumlah di bawah batasan pengurangan Amounts below the thresholds for deduction (before
(untuk bank Sistemik) (sebelum pembobotan risiko) risk weighting)
Investasi pada kewajiban TLAC lainnya dari - Investments in other TLAC liabilities of banking, financial and 72 Investasi non-signifikan pada modal atau - Non-significant investments in the capital and other TLAC
entitas perbankan, keuangan, dan asuransi yang insurance entities that fall outside the scope of regulatory kewajiban TLAC lainnya pada entitas keuangan liabilities of other financial entities
berada di luar lingkup konsolidasi peraturan consolidation and, for which the Bank does not own more than lain
dan, yang mana bank tidak memiliki lebih dari 10% of the issued entity’s common stock: amounts previously
10% dari saham biasa entitas yang dikeluarkan: designated to the 5% limit but which are no longer eligible (only 73 Investasi signifikan pada saham biasa entitas - Significant investments in the common stock of financial
jumlah yang sebelumnya ditunjuk untuk batas for G-SIBs Systemic Banks) keuangan entities
5% tetapi yang tidak lagi memenuhi syarat
(hanya untuk Bank Sistemik) 74 Mortgage servicing rights (net dari kewajiban - Mortgage servicing rights (net of related tax liability)
pajak)
55 Investasi signifikan pada modal atau instrumen - Significant investments in the capital and other TLAC liabilities
TLAC Bank, entitas keuangan dan asuransi di luar of banking, financial and insurance entities that are outside 75 Aset pajak tangguhan yang berasal dari - Deferred tax assets arising from temporary differences (net of
cakupan konsolidasi secara ketentuan (net posisi the scope of regulatory consolidation (net of eligible short perbedaan temporer (net dari kewajiban pajak) related tax liability)
short yang diperkenankan) positions)
Cap yang dikenakan untuk provisi pada Tier 2 Applicable caps on the inclusion of provisions in Tier 2
56 Penyesuaian berdasarkan ketentuan spesifik - National specific regulatory adjustments
nasional
76 Provisi yang dapat diakui sebagai Tier 2 sesuai - Provisions eligible for inclusion in Tier 2 in respect of exposures
56a Sinking fund - Sinking fund dengan eksposur berdasarkan pendekatan subject to standardised approach (prior to application of cap)
standar (sebelum dikenakan cap)
56b Penempatan dana pada instrumen Tier 2 pada - Placement of funds in Tier 2 instruments with other banks
Bank lain 77 Cap atas provisi yang diakui sebagai Tier 2 - Cap on inclusion of provisions in Tier 2 under standardised
berdasarkan pendekatan standar approach
57 Jumlah faktor pengurang (regulatory - Total regulatory adjustments to Tier 2 capital
adjustment) Modal Pelengkap 78 Provisi yang dapat diakui sebagai Tier 2 sesuai - Provisions eligible for inclusion in Tier 2 in respect of exposures
dengan eksposur berdasarkan pendekatan IRB subject to internal ratings-based approach (prior to
58 Jumlah Modal Pelengkap (Tier 2) setelah 30.362 Tier 2 capital (T2) (sebelum dikenakan cap) application of cap)
regulatory adjustment
79 Cap atas provisi yang diakui sebagai Tier 2 - Cap for inclusion of provisions in Tier 2 under internal ratings-
59 Total Modal (Modal Inti + Modal Pelengkap) 3.368.745 Total capital berdasarkan pendekatan IRB based approach
256 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 257
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
Neraca Konsolidasi dengan
Jumlah | Total
cakupan konsolidasi
Komponen (Dalam Jutaan Rupiah) Component
berdasarkan ketentuan
(in million Rupiah) Neraca Publikasi kehati-hatian
Pos-Pos Publication Balance Consolidated Balance Sheet
Instrumen Modal yang termasuk phase out Capital instruments subject to phase-out with consolidated
(hanya berlaku antara 1 Jan 2018 s.d. 1 Jan 2022) arrangements (only applicable between 1 Jan 2018 Posts
scope based on prudential
and 1 Jan 2022) provisions
80 Cap pada CET 1 yang temasuk phase out - Current cap on CET1 instruments subject to phase out 31 Desember 2025 31 Desember 2025
arrangements December 31, 2025 December 31, 2025
- b. Kredit yang diberikan dan pembiayaan syariah 63.725 63.725
81 Jumlah yang dikecualikan dari CET 1 karena Amount excluded from CET1 due to cap (excess over cap after
Loan disbursed and sharia financing
adanya cap (kelebihan di atas cap setelah redemptions and maturities)
redemptions dan maturities) c. Lainnya 8 8
Others
82 Cap pada AT 1 yang temasuk phase out - Current cap on AT1 instruments subject to phase out
arrangements 14 Aset tidak berwujud 32.279 32.279
Intangible assets
83 Jumlah yang dikecualikan dari AT 1 karena - Amount excluded from AT1 due to cap (excess over cap after
15 Akumulasi amortisasi aset tidak berwujud -/- 26.099 26.099
adanya cap (kelebihan di atas cap setelah redemptions and maturities)
Accumulated amortization of intangible assets -/-
redemptions dan maturities)
16 Aset tetap dan inventaris 162.023 162.023
84 Cap pada Tier 2 yang temasuk phase out - Current cap on T2 instruments subject to phase out Fixed assets and inventory
arrangements
17 Akumulasi penyusutan aset tetap dan inventaris -/- 27.006 27.006
85 Jumlah yang dikecualikan dari Tier 2 karena - Amount excluded from T2 due to cap (excess over cap after Accumulated depreciation on fixed assets and inventory -/-
adanya cap (kelebihan di atas cap setelah redemptions and maturities)
18 Aset non produktif - -
redemptions dan maturities)
Non-productive assets
a. Properti terbengkalai - -
Abandoned property
PERMODALAN - REKONSILIASI PERMODALAN (CC2) b. Agunan yang diambil alih 59.855 59.855
CAPITAL - CAPITAL RECONCILIATION (CC2) Foreclosed assets
c. Rekening tunda - -
(dalam jutaan rupiah | in million rupiah) Pending account
19 d. Aset antar kantor 2) - -
Neraca Konsolidasi dengan
Interoffice assets 2)
cakupan konsolidasi
berdasarkan ketentuan 20 Aset lainnya 37.103 37.103
Neraca Publikasi kehati-hatian Other assets
Pos-Pos Publication Balance Consolidated Balance Sheet
with consolidated Total Aset 7.177.245 7.177.245
Posts Total Assets
scope based on prudential
provisions Liabilitas dan Ekuitas | Liabilities and Equity
31 Desember 2025 31 Desember 2025 1 Giro 582.274 582.274
December 31, 2025 December 31, 2025 Current account
Aset | Assets 2 Tabungan 105.309 105.309
Saving account
1 Kas 28.287 28.287
Cash 3 Deposito 2.930.133 2.930.133
Time Deposit
2 Penempatan pada Bank Indonesia 957.662 957.662
Placement with Bank Indonesia 4 Uang elektronik - -
Electronic money
3 Penempatan pada bank lain 32.279 32.279
Placement with other banks 5 Liabilitas kepada Bank Indonesia - -
Liabilities to Bank Indonesia
4 Tagihan spot dan derivatif/ forward 44 44
Spot and derivatives / forward receivables 6 Liabilitas kepada bank lain 63 63
Liabilities to other banks
5 Surat berharga yang dimiliki 1.668.184 1.668.184
Held-to-maturity marketable securities 7 Liabilitas spot dan derivatif / forward 1.046 1.046
Spot and derivative / forward liabilities
6 Surat berharga yang dijual dengan janji dibeli kembali (repo) - -
Securities sold under repurchase agreement (repo) 8 Liabilitas atas surat berharga dijual dengan janji dibeli kembali(repo) - -
Liabilities on securities sold under repurchase agreement (repo)
7 Tagihan atas surat berharga yang dibeli dengan janji dijual kembali (reverse repo) 101.488 101.488
Receivables on securities purchased under agreement to resell (reverse repo) 9 Liabilitas akseptasi - -
Acceptance liabilities
8 Tagihan akseptasi - -
Acceptance of receivables 10 Surat berharga yang diterbitkan - -
Securities issued
9 Kredit yang diberikan 4.189.110 4.189.110
Loan disbursed 11 Pinjaman/pembiayaan yang diterima - -
Loans/financing received
10 Pembiayaan syariah 1) - -
Sharia financing 1) 12 Setoran jaminan 750 750
Security deposit
11 Penyertaan modal - -
Equity capital 13 Liabilitas antar kantor 2) - -
Interoffice liabilities 2)
12 Aset keuangan lainnya 25.769 25.769
Other financial assets 14 Liabilitas lainnya 45.417 45.417
Other liabilities
13 Cadangan kerugian penurunan nilai aset keuangan -/- - -
Allowance for impairment losses on financial assets -/- Total Liabilitas 3.664.992 3.664.992
Total Liabilities
a. Surat berharga yang dimiliki - -
Held-to-maturity marketable securities Ekuitas | Equity
15 Modal disetor
Paid in Capital
258 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 259
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
Neraca Konsolidasi dengan PERMODALAN – FITUR UTAMA INSTRUMEN PERMODALAN DAN TLAC ELIGIBELE (CCA)
cakupan konsolidasi
berdasarkan ketentuan
CAPITAL – KEY FEATURES OF CAPITAL INSTRUMENTS AND TLAC ELIGIBILITY (CCA)
Neraca Publikasi kehati-hatian
Pos-Pos Publication Balance Consolidated Balance Sheet
a
with consolidated Uraian
Posts
scope based on prudential
Description Informasi Kuantitatif/Kualitatif
provisions Quantitative/Qualitative Information
31 Desember 2025 31 Desember 2025 1 Penerbit N/A
December 31, 2025 December 31, 2025 Issuer
a. Modal dasar 2.200.000 2.200.000 2 Nomor identifikasi N/A
Authorized capital Identification number
b. Modal yang belum disetor -/- 1.462.227 1.462.227 3 Hukum yang digunakan N/A
Unpaid capital -/- Law implemented
c. Saham yang dibeli kembali (treasury stock) -/- - - 3a Sarana yang memungkinkan kewajiban pelaksanaan pada Bagian 13 dari Lembar Istilah TLAC tercapai N/A
Treasury stock -/- (untuk instrumen TLAC sah lainnya yang diatur oleh hukum asing)
Means by which the mandatory performance of Section 13 of the TLAC Glossary is achieved (for other valid
16 Tambahan modal disetor
TLAC instruments governed by foreign law)
Additional paid in capital
3b Perlakuan Instrumen berdasarkan ketentuan KPMM N/A
a. Agio 2.895.254 2.895.254
Instrument treatment is based on the provisions of KPMM
Agio
4 Pada saat masa transisi N/A
a. Disagio - -
During transition
Disagio
5 setelah masa transisi N/A
c. Dana setoran modal - -
Post transition
Funds of capital payment
6 Apakah instrumen eligible untuk Individu/Konsolidasi atau Konsolidasi dan Individu N/A
d. Lainnya - -
Eligible instrument for Individual/Consolidated or Consolidated and Individual
Others
7 Jenis Instrumen N/A
17 Penghasilan komprehensif lain -
Type of instrument
Other comprehensive income
8 Jumlah yang diakui dalam perhitungan KPMM N/A
a. Keuntungan 115.136 115.136
The amount recognized in the KPMM calculation
Profit
9 Nilai par dari instrumen N/A
b. Kerugian 2.161 2.161
Par value of the instrument
Loss
10 Klasifikasi sesuai standar akuntansi keuangan N/A
Cadangan -
Classification according to financial accounting standards
Reserves
11 Tanggal penerbitan N/A
a. Cadangan umum 20.000 20.000
Issuing date
General reserves
12 Tidak ada jatuh tempo (perpetual) atau dengan jatuh tempo N/A
b. Cadangan tujuan - -
There is no perpetual or maturity date
Purpose reserves
13 Tanggal jatuh tempo N/A
18 Laba Rugi -
Maturity date
Profit (Loss)
14 Eksekusi call option atas persetujuan Otoritas Jasa Keuangan N/A
a. Tahun-tahun lalu (302.031) (302.031)
Call option execution with the approval of the Financial Services Authority
Previous years
15 Tanggal call option, jumlah penarikan dan persyaratan call option lainnya (bila ada) N/A
b. Tahun berjalan 3) 48.282 48.282
Call option date, amount of withdrawal and call option requirements other (if any)
Current year 3)
16 Subsequent call option N/A
c. Dividen dibayarkan -/- - -
Subsequent call option
Dividend paid -/-
Kupon / dividen N/A
Total Ekuitas 3.512.253 3.512.253
Coupons/dividends
Total Equity
17 Dividen/ kupon dengan bunga tetap atau floating N/A
Total Liabilitas dan Ekuitas 7.177.245 7.177.245
Total Liabilities and Equity Dividends/coupons with fixed or floating interest
18 Tingkat dari coupon rate atau index lain yang menjadi acuan N/A
The rate of the coupon rate or other index as the reference
19 Ada atau tidaknya dividend stopper N/A
If there is a dividend stopper or not
20 Fully discretionary; partial atau mandatory N/A
Fully discretionary; partial or mandatory
21 Apakah terdapat fitur step up atau insentif lain N/A
If there is a step up feature or other incentives
22 Non-kumulatif atau kumulatif N/A
Non-cumulative or cumulative
23 Dapat dikonversi atau tidak dapat dikonversi N/A
Converted or non-converted
24 Jika dapat dikonversi, sebutkan trigger point-nya N/A
If converted, mention the trigger point
25 Jika dapat dikonversi, apakah seluruh atau sebagian N/A
If converted, is it whole or partial
26 Jika dapat dikonversi, bagaimana rate konversinya N/A
If converted, how is the conversion rate
27 Jika dapat dikonversi; apakah mandatory atau optional N/A
If it can be converted; is it mandatory or optional
260 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 261
Page 133
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
a RISIKO KREDIT – PENGUNGKAPAN TAGIHAN BERSIH BERDASARKAN SISA JANGKA WAKTU KONTRAK
Uraian
Description Informasi Kuantitatif/Kualitatif CREDIT RISK - NET BILL DISCLOSURE ACCORDING TO REMAINING TERM OF CONTRACT
Quantitative/Qualitative Information
28 Jika dapat dikonversi, sebutkan jenis instrumen konversinya N/A Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak - Bank secara Individual
If it can be converted; state the type of conversion instrument
Net Bill Disclosure According To Remaining Term of Contract - Unconsolidation
29 Jika dapat dikonversi, sebutkan issuer of instrument it converts into N/A
If it can be converted, state the issuer of instrument it coverts to (dalam jutaan rupiah | in million rupiah)
30 Fitur write-down N/A 31 Desember 2025 31 Desember 2024
Write-down feature December 31, 2025 December 31, 2024
31 Jika terjadi write-down, sebutkan trigger-nya N/A Tagihan Bersih Berdasarkan Sisa Jangka Waktu Tagihan Bersih Berdasarkan Sisa Jangka Waktu
If a write-down occurs, state the trigger Kontrak Kontrak
Net Receivables by Remaining Contractual Net Receivables by Remaining Contractual
32 Jika terjadi write-down, apakah penuh atau sebagian N/A Kategori Portofolio
No. Maturity Maturity
If a write-down occurs, is it full or partial Portfolio Category
> 1 thn > 3 thn > 1 thn > 3 thn
Non Non
N/A s.d. 3 s.d. 5 s.d. 3 s.d. 5
33 Jika terjadi write down; permanen atau temporer ≤1 > 5 thn Kontrak- ≤1 > 5 thn Kontrak-
thn thn Total thn thn Total
If a write-down occurs, permanent or temporary tahun >5 tual tahun >5 tual
> 1 year > 3 year Total > 1 year > 3 year Total
≤ 1 Year years Non- ≤ 1 Year years Non-
to 3 to 5 to 3 to 5
34 Jika terjadi write down temporer, jelaskan mekanisme write-up N/A years years
Contractual
years years
Contractual
If a temporary write down occurs, explain the write-up mechanism
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
34a Tipe subordinasi N/A
1 Tagihan Kepada Pemerintah - - - - - - - - - - - -
Subordination type
Receivables from Government
35 Hierarki instrumen pada saat likuidasi N/A
2 Tagihan Kepada Entitas Sektor Publik - - - - - - - - - - - -
Hierarchy of instruments at the time of liquidation
Receivables from Public Sector Entities
36 Apakah terdapat fitur yang non-compliant N/A
3 Tagihan Kepada Bank Pembangunan - - - - - - - - - - - -
Are there any non-compliant features
Multilateral dan Lembaga Internasional
37 Jika Ya, jelaskan fitur yang non-compliant N/A Receivables from Multilateral Development
If yes, describe the non-compliant features Banks and International Institutions
4 Tagihan Kepada Bank - - - - - - - - - - - -
Receivables from Banks
RISIKO KREDIT – PENGUNGKAPAN TAGIHAN BERSIH BERDASARKAN WILAYAH 5 Kredit Beragun Rumah Tinggal 30.666 4.336 4.003 17.030 56.035 220 7.596 4.353 13.661 25.829
Residential Property Backed Loans
CREDIT RISK – NET BILL DISCLOSURE ACCORDING TO REGION
6 Kredit Beragun Properti Komersial - - - - - - 6.725 - - - 6.725
Commercial Property Backed Loans
Pengungkapan Tagihan Bersih Berdasarkan Wilayah - Bank secara Individual
7 Kredit Pegawai/ Pensiunan - - - - - - - -
Net Bill Disclosure According To Region - Unconsolidated Employee/Retirement Loans
8 Tagihan Kepada Usaha Mikro, Usaha Kecil 156.593 8.200 3.654 11.283 - 179.730 115.722 5.607 5.151 3.669 130.149
(dalam jutaan rupiah | in million rupiah)
dan Portofolio Ritel
Receivables from Microbusiness, Small
31 Desember 2025 31 Desember 2024 Business,and Retail Portfolio
December 31, 2025 December 31, 2024
9 Tagihan kepada Korporasi 2.448.066 111.333 768.070 392.296 - 3.719.765 2.562.663 536.655 362.652 266.236 3.728.206
Kategori Portofolio Tagihan Bersih Berdasarkan Wilayah Tagihan Bersih Berdasarkan Wilayah
No. Receivables from Corporations
Portfolio Category Net Receivables By Region Net Receivables By Region
Wilayah 1 Wilayah 2 Wilayah 3 Dst Total Wilayah 1 Wilayah 2 Wilayah 3 Dst Total
10 Tagihan yang Telah Jatuh Tempo 95.446 6.104 2.466 129.564 - 233.580 52.019 22.787 1.299 173.298 249.401
Zone 1 Zone 2 Zone 3 Outside Total Zone 1 Zone 2 Zone 3 Outside Total Due Receivables
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) 11 Aset Lainnya - - - - - - - - - - - -
Other assets
1 Tagihan Kepada Pemerintah - -
Receivables from Government Total 2.730.771 129.973 778.193 550.173 - 4.189.110 2.737.348 572.645 373.455 456.863 - 4.140.311
Total
2 Tagihan Kepada Entitas Sektor Publik - -
Receivables from Public Sector Entities
3 Tagihan Kepada Bank Pembangunan - - RISIKO KREDIT – PENGUNGKAPAN TAGIHAN BERSIH BERDASARKAN SEKTOR EKONOMI
Multilateral dan Lembaga Internasional
Receivables from Multilateral Development CREDIT RISK - NET BILL DISCLOSURE ACCORDING TO ECONOMIC SECTOR
Banks and International Institutions
4 Tagihan Kepada Bank - - Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Individual
Receivables from Banks
Disclosure of Net Receivables by Economic Sector - Unconsolidated
5 Kredit Beragun Rumah Tinggal 51.307 - 4.728 56.035 23.669 - 2.160 25.829
(dalam jutaan rupiah | in million rupiah)
Residential Property Backed Loans
6 Kredit Beragun Properti Komersial - - - - 6.725 - - 6.725 Tagihan
Kepada Bank Tagihan
Commercial Property Backed Loans Pembangunan Kepada Usaha
Multilateral Mikro, Usaha
Tagihan Tagihan Kredit Beragun Tagihan
dan Lembaga Kredit Beragun Kredit Kecil dan Tagihan yang
7 Kredit Pegawai/ Pensiunan - Kepada Kepada Entitas Tagihan Properti kepada
Sektor Ekonomi Pemerintah Sektor Publik
Internasional
Kepada Bank
Rumah Tinggal
Komersial
Pegawai/ Portofolio Ritel
Korporasi
Telah Jatuh
Aset Lainnya
Employee/Retirement Loans No. Receivables Residential Pensiunan Receivables Tempo
Economic Sector Receivables
from
Receivables
from Public
from
Receivables
from Banks
Property
Commercial
Property
Retirement from
Receivables
from
Due
Other Assets
Multilateral Backed Loans Loans Microbusiness, Receivables
8 Tagihan Kepada Usaha Mikro, Usaha Kecil 153.521 7.054 19.155 179.730 111.672 7.496 10.981 130.149 Government Sector Entities
Development
Backed Loans
Small Business,
Corporations
dan Portofolio Ritel Banks and and Retail
International Portfolio
Receivables from Microbusiness, Small Institutions
Business,and Retail Portfolio
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
9 Tagihan kepada Korporasi 3.621.321 84.653 13.791 3.719.765 3.658.468 43.948 25.791 3.728.206
Receivables from Corporations Desember 2025 | December 2025
1 Pertanian, Kehutanan, - - - - - - - - 508 - -
10 Tagihan yang Telah Jatuh Tempo 217.593 7.974 8.013 233.580 249.401 - - 249.401
dan Perikanan
Due Receivables Agriculture, Forestry and
Fisheries
11 Aset Lainnya - -
Other assets 2 Pertambangan dan - - - - - - - 78 240.120 - -
Penggalian
Total 4.043.742 99.681 45.687 - 4.189.110 4.049.936 51.444 38.931 - 4.140.311 Mining and excavation
Total
262 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 263
Page 134
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
Tagihan Tagihan
Kepada Bank Tagihan Kepada Bank Tagihan
Pembangunan Kepada Usaha Pembangunan Kepada Usaha
Multilateral Mikro, Usaha Multilateral Mikro, Usaha
Tagihan Tagihan Kredit Beragun Tagihan Tagihan Tagihan Kredit Beragun Tagihan
dan Lembaga Kredit Beragun Kredit Kecil dan Tagihan yang dan Lembaga Kredit Beragun Kredit Kecil dan Tagihan yang
Kepada Kepada Entitas Tagihan Properti kepada Kepada Kepada Entitas Tagihan Properti kepada
Sektor Ekonomi Pemerintah Sektor Publik
Internasional
Kepada Bank
Rumah Tinggal
Komersial
Pegawai/ Portofolio Ritel
Korporasi
Telah Jatuh
Aset Lainnya Sektor Ekonomi Pemerintah Sektor Publik
Internasional
Kepada Bank
Rumah Tinggal
Komersial
Pegawai/ Portofolio Ritel
Korporasi
Telah Jatuh
Aset Lainnya
No. Receivables Residential Pensiunan Receivables Tempo No. Receivables Residential Pensiunan Receivables Tempo
Economic Sector Receivables
from
Receivables
from Public
from
Receivables
from Banks
Property
Commercial
Property
Retirement from
Receivables
from
Due
Other Assets Economic Sector Receivables
from
Receivables
from Public
from
Receivables
from Banks
Property
Commercial
Property
Retirement from
Receivables
from
Due
Other Assets
Multilateral Backed Loans Loans Microbusiness, Receivables Multilateral Backed Loans Loans Microbusiness, Receivables
Government Sector Entities Backed Loans Corporations Government Sector Entities Backed Loans Corporations
Development Small Business, Development Small Business,
Banks and and Retail Banks and and Retail
International Portfolio International Portfolio
Institutions Institutions
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
3 Industri pengolahan - - - - - - - 43.971 879.397 95.994 - 17 Aktivitas Kesehatan - - - - - - - 5.037 24.690 742 -
Processing industry Manusia dan Aktivitas
Sosial
4 Pengadaan Listrik, Gas, - - - - - - - - - - -
Human Health Activities
Uap/Air Panas dan Udara
and Social
Dingin
Activities
Procurement of electricity,
gas, steam / hot water 18 Kesenian, Hiburan, dan - - - - - - - - 40.601 - -
and cold air Rekreasi
Arts, Entertainment and
5 Pengelolaan Air, - - - - - - - 146 - - -
Recreation
Pengelolaan Air Limbah,
Pengelolaan dan Daur 19 Aktivitas Jasa Lainnya - - - - - - - 754 63.073 - -
Ulang Sampah Other Service Activities
Water Management,
20 Aktivitas Rumah Tangga - - - - 15.986 - - 587 - - -
Wastewater
sebagai Pemberi Kerja
Management, Waste
Household Activities as an
Management and
Employer
Recycling
21 Aktivitas Badan - - - - - - - - - -
6 Konstruksi - - - - - - - 6.322 40.285 2.525 -
Internasional dan Badan
Construction
Ekstra Internasional
7 Perdagangan besar dan - - - - 34.957 - - 104.080 799.627 131.520 - Lainnya
eceran; Reparasi dan Activities of International
Perawatan Mobil dan Bodies and
Sepeda Motor Other Extra-International
Wholesale and retail trade; Agencies
Car and
22 Bukan Lapangan Usaha - - - - - - - - - - -
Motorcycle Repair and
Non-business Field
Maintenance
23 Lainnya - - - - - - - - - - -
8 Pengangkutan dan - - - - 5.098 - - 126 76.074 - -
Others
Pergudangan
Transportation and Total - - - - 56.041 - - 179.724 3.719.764 233.581 -
Warehousing
9 Penyediaan Akomodasi - - - - - - - 8.443 413.835 - - 31 Desember 2024 | December 31, 2024
dan Penyediaan Makan
1 Pertanian, Kehutanan, - - - - - - - - 415 - -
Minum
dan Perikanan
Provision of
Agriculture, Forestry and
Accommodation and
Fisheries
Provision of Food and Drink
2 Pertambangan dan - - - - - - - 144 246.454 - -
10 Informasi dan Komunikasi - - - - - - - 2.999 106.698 - -
Penggalian
Information and
Mining and excavation
Communication
3 Industri pengolahan - - - - - - - 24.124 701.462 137.799 -
11 Aktivitas Keuangan dan - - - - - - - - 986.986 - -
Processing industry
Asuransi
Financial and Insurance 4 Pengadaan Listrik, Gas, - - - - - - - - - - -
Activities Uap/Air Panas dan Udara
Dingin
12 Real Estat - - - - - - - 849 11.453 - -
Procurement of electricity,
Real Estate
gas, steam / hot water
13 Aktivitas Profesi, Ilmiah, - - - - - - - - 2.417 2.800 - and cold air
dan Teknis
5 Pengelolaan Air, - - - - - - - - - - -
Professional, Scientific, and
Pengelolaan Air Limbah,
Technical Activities
Pengelolaan dan Daur
14 Aktivitas Penyewaan - - - - - - - 1.349 34.000 - - Ulang Sampah
dan Sewa Guna Usaha Water Management,
Tanpa Hak Opsi, Wastewater
Ketenagakerjaan, Agen Management, Waste
Perjalanan, dan Penunjang Management and
Usaha Lainnya Recycling
Leasing and Leasing
6 Konstruksi - - - - - - - 7.166 80.856 - -
Activities
Construction
without Option Rights,
Employment, 7 Perdagangan besar dan - - - - - - - 74.766 930.613 110.304 -
Travel Agencies, and Other eceran; Reparasi dan
Business Perawatan Mobil dan
Supports Sepeda Motor
Wholesale and retail trade;
15 Administrasi - - - - - - - - - - -
Car and
Pemerintahan,
Motorcycle Repair and
Pertahanan, dan Jaminan
Maintenance
Sosial Wajib
Mandatory Government 8 Pengangkutan dan - - - - - - - 502 33.199 - -
Administration, Pergudangan
Defense and Social Transportation and
Security Warehousing
16 Pendidikan - - - - - - - 4.983 - - - 9 Penyediaan Akomodasi - - - - - - - 6.509 296.003 - -
Education dan Penyediaan Makan
Minum
Provision of
Accommodation and
Provision of Food and Drink
10 Informasi dan Komunikasi - - - - - - - - 107.741 - -
Information and
Communication
264 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 265
Page 135
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
Tagihan
Kepada Bank Tagihan
RISIKO KREDIT – PENGUNGKAPAN TAGIHAN DAN PENCADANGAN BERDASARKAN WILAYAH
Tagihan Tagihan
Pembangunan
Multilateral
Kredit Beragun
Kepada Usaha
Mikro, Usaha
Tagihan
CREDIT RISK - DISCLOSURE OF RECEIVABLES AND RESERVES BY REGION
dan Lembaga Kredit Beragun Kredit Kecil dan Tagihan yang
Kepada Kepada Entitas Tagihan Properti kepada
Sektor Ekonomi Pemerintah Sektor Publik
Internasional
Kepada Bank
Rumah Tinggal
Komersial
Pegawai/ Portofolio Ritel
Korporasi
Telah Jatuh
Aset Lainnya
No. Pensiunan Tempo
Economic Sector Receivables
from
Receivables
from Public
Receivables
from
Receivables
from Banks
Residential
Property
Commercial
Property
Retirement
Receivables
from
Receivables
from
Due
Other Assets Pengungkapan Tagihan dan Pencadangan Berdasarkan Wilayah - Bank secara Individual
Multilateral Backed Loans Loans Microbusiness, Receivables
Government Sector Entities Backed Loans Corporations
Development
Banks and
Small Business,
and Retail Disclosure of Receivables and Reserves by Region - Unconsolidated
International Portfolio
Institutions (dalam jutaan rupiah | in million rupiah)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
31 Desember 2025 31 Desember 2024
11 Aktivitas Keuangan dan - - - - - - - 11.552 1.096.806 - - December 31, 2025 December 31, 2024
Asuransi
Keterangan
Financial and Insurance No. Wilayah | Region Wilayah | Region
Activities
Description
Wilayah 1 Wilayah 2 Wilayah 3 Dst Total Wilayah 1 Wilayah 2 Wilayah 3 Dst Total
12 Real Estat - - - - - 6.725 - 634 14.186 - - Zone 1 Zone 2 Zone 3 Outside Total Zone 1 Zone 2 Zone 3 Outside Total
Real Estate
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
13 Aktivitas Profesi, Ilmiah, - - - - - - - 2.546 4.462 - -
dan Teknis 1 Tagihan | Receivables - - - - - - - - - -
Professional, Scientific, and
Technical Activities 2 Tagihan yang mengalami peningkatan dan - - - - - - - - - -
pemburukan risiko kredit (Stage 2 dan Stage 3)
14 Aktivitas Penyewaan - - - - - - - 847 65.801 - - Receivables with increased and deteriorated
dan Sewa Guna Usaha credit risk (Stage 2 and Stage 3)
Tanpa Hak Opsi,
Ketenagakerjaan, Agen a. Belum jatuh tempo | Not yet due - - - - - - - - - -
Perjalanan, dan Penunjang
Usaha Lainnya b. Telah jatuh tempo | Past due - - - - - - - - - -
Leasing and Leasing
Activities 3 CKPN | ILA - Stage 1 6.227 709 176 - 7.112 9.043 635 112 - 9.790
without Option Rights,
Employment, 4 CKPN | ILA - Stage 2 4.388 24 87 - 4.499 4.018 43 68 - 4.129
Travel Agencies, and Other
Business 5 CKPN | ILA - Stage 3 50.863 334 917 - 52.114 81.236 - 23.922 - 105.158
Supports
6 Tagihan yang dihapus buku - - - -
15 Administrasi - - - - - - - - - - - Written-off Receivables
Pemerintahan,
Pertahanan, dan Jaminan 61.478 1.067 1.180 - 63.725 94.297 678 24.102 - 119.077
Sosial Wajib
Mandatory Government
Administration,
Defense and Social RISIKO KREDIT – PENGUNGKAPAN TAGIHAN DAN PENCADANGAN BERDASARKAN SEKTOR EKONOMI
Security
CREDIT RISK - DISCLOSURE OF RECEIVABLES AND RESERVES BY ECONOMIC SECTOR
16 Pendidikan - - - - - - - - - - -
Education
17 Aktivitas Kesehatan - - - - - - - - 1.759 - -
Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara Individual
Manusia dan Aktivitas
Sosial
Disclosure of Receivables and Reserves by Economic Sector - Unconsolidated
Human Health Activities
(dalam jutaan rupiah | in million rupiah)
and Social
Activities
Tagihan yang Mengalami Cadangan Cadangan Cadangan
18 Kesenian, Hiburan, dan - - - - - - - - 39.703 - - Penurunan Nilai kerugian kerugian kerugian
Rekreasi Impaired Receivable penurunan nilai penurunan nilai penurunan nilai Tagihan yang
Arts, Entertainment and Sektor Ekonomi Tagihan (CKPN) -Stage 1 (CKPN) - Stage 2 (CKPN) - Stage 3 dihapus buku
No.
Recreation Economic Sector Receivable Belum Jatuh Telah jatuh Individual Individual Individual Receivables
Tempo tempo Impairment Impairment Impairment Written off
19 Aktivitas Jasa Lainnya - - - - - - - 786 108.746 - - Losses Allowance Losses Allowance Losses Allowance
Not Due Due (ILA) - Stage 1 (ILA) - Stage 2 (ILA) - Stage 3
Other Service Activities
20 Aktivitas Rumah Tangga - - - - 25.829 - - 572 - 1.299 - (1) (2) (3) (4) (5) (6) (7) (8)
sebagai Pemberi Kerja
Household Activities as an Desember 2025 | December 2025
Employer
1 Pertanian, Kehutanan, dan Perikanan 508 - - 1 - - -
21 Aktivitas Badan - - - - - - - - - - - Agriculture, Forestry and Fisheries
Internasional dan Badan
2 Pertambangan dan Penggalian 240.198 - - 571 - - -
Ekstra Internasional
Mining and excavation
Lainnya
Activities of International 3 Industri pengolahan 1.019.362 57.120 95.994 1.779 608 42.262 -
Bodies and Processing industry
Other Extra-International
Agencies 4 Pengadaan Listrik, Gas, Uap/Air Panas dan - - - - - - -
Udara Dingin
22 Bukan Lapangan Usaha - - - - - - - - - - - Procurement of electricity, gas, steam / hot
Non-business Field water and cold air
23 Lainnya - - - - - - - - - - - 5 Pengelolaan Air, Pengelolaan Air Limbah, 147 - - - - - -
Others Pengelolaan dan Daur Ulang Sampah
Water Management, Wastewater
Total - - - - 25.829 6.725 - 130.149 3.728.206 249.401 -
Management, Waste Management and
Recycling
6 Konstruksi 49.132 - 2.525 77 - 88 -
Construction
7 Perdagangan besar dan eceran; Reparasi dan 1.070.184 140.822 131.520 1.474 2.256 8.229 -
Perawatan Mobil dan Sepeda Motor
Wholesale and retail trade; Car and
Motorcycle Repair and Maintenance
8 Pengangkutan dan Pergudangan 81.295 - - 194 - - -
Transportation and Warehousing
9 Penyediaan Akomodasi dan Penyediaan Makan 422.279 301.536 - 3 1.628 - -
Minum
Provision of Accommodation and
Provision of Food and Drink
10 Informasi dan Komunikasi 109.697 - - 263 - - -
Information and Communication
11 Aktivitas Keuangan dan Asuransi 986.986 - - 2.540 - - -
Financial and Insurance Activities
266 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 267
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
RISIKO KREDIT – PENGUNGKAPAN TAGIHAN DAN PENCADANGAN BERDASARKAN SEKTOR EKONOMI Tagihan yang Mengalami Cadangan Cadangan Cadangan
Penurunan Nilai kerugian kerugian kerugian
CREDIT RISK - DISCLOSURE OF RECEIVABLES AND RESERVES BY ECONOMIC SECTOR Impaired Receivable penurunan nilai penurunan nilai penurunan nilai Tagihan yang
Sektor Ekonomi Tagihan (CKPN) -Stage 1 (CKPN) - Stage 2 (CKPN) - Stage 3 dihapus buku
No.
Economic Sector Receivable Belum Jatuh Telah jatuh Individual Individual Individual Receivables
Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara Individual Tempo tempo Impairment Impairment Impairment
Losses Allowance Losses Allowance Losses Allowance
Written off
Not Due Due (ILA) - Stage 1 (ILA) - Stage 2 (ILA) - Stage 3
Disclosure of Receivables and Reserves by Economic Sector - Unconsolidated
(1) (2) (3) (4) (5) (6) (7) (8)
(dalam jutaan rupiah | in million rupiah)
12 Real Estat 21.545 700 - 69 48 - -
Real Estate
Tagihan yang Mengalami Cadangan Cadangan Cadangan
Penurunan Nilai kerugian kerugian kerugian 13 Aktivitas Profesi, Ilmiah, dan Teknis 7.008 3.300 - 12 63 - -
Impaired Receivable penurunan nilai penurunan nilai penurunan nilai Tagihan yang Professional, Scientific, and
Sektor Ekonomi Tagihan (CKPN) -Stage 1 (CKPN) - Stage 2 (CKPN) - Stage 3 dihapus buku
Technical Activities
No.
Economic Sector Receivable Belum Jatuh Telah jatuh Individual Individual Individual Receivables
Tempo tempo Impairment Impairment Impairment Written off 14 Aktivitas Penyewaan dan Sewa Guna Usaha 66.648 - - 8 - - -
Losses Allowance Losses Allowance Losses Allowance Tanpa Hak Opsi, Ketenagakerjaan, Agen
Not Due Due (ILA) - Stage 1 (ILA) - Stage 2 (ILA) - Stage 3 Perjalanan, dan Penunjang Usaha Lainnya
(1) (2) (3) (4) (5) (6) (7) (8)
Leasing and Leasing Activities
without Option Rights, Employment,
12 Real Estat 12.303 310 - 30 7 - - Travel Agencies, and Other Business
Real Estate Supports
13 Aktivitas Profesi, Ilmiah, dan Teknis 5.217 - 2.800 6 - 247 - 15 Administrasi Pemerintahan, Pertahanan, dan - - - - - - -
Professional, Scientific, and Jaminan Sosial Wajib
Technical Activities Mandatory Government Administration,
Defense and Social Security
14 Aktivitas Penyewaan dan Sewa Guna Usaha 35.350 - - 4 - - -
Tanpa Hak Opsi, Ketenagakerjaan, Agen 16 Pendidikan - - - - - - -
Perjalanan, dan Penunjang Usaha Lainnya Education
Leasing and Leasing Activities
17 Aktivitas Kesehatan Manusia dan Aktivitas Sosial 1.759 741 - - 46 - -
without Option Rights, Employment,
Human Health Activities and Social
Travel Agencies, and Other Business
Activities
Supports
18 Kesenian, Hiburan, dan Rekreasi 39.703 - - - - - -
15 Administrasi Pemerintahan, Pertahanan, dan - - - - - - -
Arts, Entertainment and Recreation
Jaminan Sosial Wajib
Mandatory Government Administration, 19 Aktivitas Jasa Lainnya 109.532 - - 9 - - -
Defense and Social Security Other Service Activities
16 Pendidikan 4.983 - - 105 - - - 20 Aktivitas Rumah Tangga sebagai Pemberi Kerja 27.700 2.363 1.299 5 134 353 -
Education Household Activities as an Employer
17 Aktivitas Kesehatan Manusia dan Aktivitas Sosial 30.469 - 742 6 - 175 - 21 Aktivitas Badan Internasional dan Badan Ekstra - - - - - - -
Human Health Activities and Social Internasional Lainnya
Activities Activities of International Bodies and
Other Extra-International Agencies
18 Kesenian, Hiburan, dan Rekreasi 40.602 - - 8 - - -
Arts, Entertainment and Recreation 22 Bukan Lapangan Usaha - - - - - - -
Non-business Field
19 Aktivitas Jasa Lainnya 63.827 - - 48 - - -
Other Service Activities 23 Lainnya - - - - - - -
Others
20 Aktivitas Rumah Tangga sebagai Pemberi Kerja 16.571 - - 3 - - -
Household Activities as an Employer Total 4.140.311 262.722 249.401 9.790 4.129 105.158 -
21 Aktivitas Badan Internasional dan Badan Ekstra - - - - - - -
Internasional Lainnya
Activities of International Bodies and
Other Extra-International Agencies RISIKO KREDIT – PENGUNGKAPAN RINCIAN MUTASI CADANGAN KERUGIAN PENURUNAN NILAI
22 Bukan Lapangan Usaha - - - - - - - CREDIT RISK - DISCLOSURE OF CHANGES IN IMPAIRMENT RESERVES
Non-business Field
23 Lainnya
Others
- - - - - - -
Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan Nilai - Bank secara Individual
Total 4.189.109 499.788 233.581 7.112 4.499 51.001 - Disclosure of Changes in Impairment Reserves - Unconsolidated
(dalam jutaan rupiah | in million rupiah)
31 Desember 2024 | December 31, 2024
1 Pertanian, Kehutanan, dan Perikanan 415 - - 1 - - - 31 Desember 2025 31 Desember 2024
Agriculture, Forestry and Fisheries Deskripsi December 31, 2025 December 31, 2024
No.
2 Pertambangan dan Penggalian 246.599 - - 812 - - -
Description Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3
Mining and excavation Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3
3 Industri pengolahan 863.385 93.798 137.798 1.680 1.783 56.679 - (1) (2) (3) (4) (5) (6) (7) (8)
Processing industry
1 Saldo awal CKPN 9.790 4.129 105.158 34.152 43.928 88.868
4 Pengadaan Listrik, Gas, Uap/Air Panas dan - - - - - - - ILA Starting Balance
Udara Dingin
Procurement of electricity, gas, steam / hot 2 Pembentukan (pemulihan) CKPN pada (2.678) 370 (228.967) (24.362) (39.799) 154.105
water and cold air periode berjalan (Net)
5 Pengelolaan Air, Pengelolaan Air Limbah, - - - - - - - Establishment (Recovery) of ILA in current
Pengelolaan dan Daur Ulang Sampah period (Net)
Water Management, Wastewater
Management, Waste Management and 2a Pembentukan CKPN pada periode berjalan - 370 - - - 154.105
Recycling Formation of ILA in current period
6 Konstruksi 88.022 4.576 - 160 24 - - 2b Pemulihan CKPN pada periode berjalan (2.678) - (228.967) (24.362) (39.799) -
Construction
Recovery of ILA in current period
7 Perdagangan besar dan eceran; Reparasi dan 1.115.683 150.494 110.304 2.233 1.897 48.126 -
Perawatan Mobil dan Sepeda Motor 3 CKPN yang digunakan untuk melakukan 175.923 137.815
Wholesale and retail trade; Car and hapus buku atas tagihan pada periode
Motorcycle Repair and Maintenance berjalan
8 Pengangkutan dan Pergudangan 33.702 6.750 - 60 134 - -
ILA used for writing off receivables in
Transportation and Warehousing current period
9 Penyediaan Akomodasi dan Penyediaan Makan 302.512 - - 617 - - - 4 Pembentukan (pemulihan) lainnya pada - - - - - -
Minum periode berjalan
Provision of Accommodation and Other Establishment (Recovery) in
Provision of Food and Drink
current period
10 Informasi dan Komunikasi 107.740 - - 350 - - -
Information and Communication Saldo akhir CKPN 7.112 4.499 52.114 9.790 4.129 105.158
ILA Ending Balance
11 Aktivitas Keuangan dan Asuransi 1.108.358 - - 3.775 - - -
Financial and Insurance Activities
268 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 269
Page 137
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
RISIKO KREDIT – PENGUNGKAPAN TAGIHAN BERSIH BERDASARKAN KATEGORI PORTOFOLIO (dalam jutaan rupiah | in million rupiah)
DAN SKALA PERINGKAT 31 Desember 2024 | December 31, 2024
CREDIT RISK - DISCLOSURE OF NET RECEIVABLES BY PORTOFOLIO CATEGORY AND RATING SCALE Lembaga
Pemeringkat
Tagihan Bersih | NET Billings
Institution Peringkat Jangka Panjang Peringkat Jangka Pendek
Rating Agency Long-term Rating Short Term Rating
Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio dan Skala Peringkat - Bank secara Individual
Standard AAA AA+ s.d AA- A+ s.d A-
BBB+ s.d
BB+ s.d BB- B+ s.d B-
Kurang
A-1 A-2 A-3
Kurang dari
Disclosure of Net Receivables by Portofolio Category and Rating Scale - Unconsolidated and Poor's BBB- dari B- A-3
(dalam jutaan rupiah | in million rupiah) Kategori Fitch Ratings AAA AA+ s.d AA- A+ s.d A-
BBB+ s.d
BB+ s.d BB- B+ s.d B-
Kurang
F1+ s.d F1 F2 F3
Kurang
BBB- dari B- dari F3
Portofolio Tanpa
No.
31 Desember 2025 | December 31, 2025
Portfolio Moody's Aaa Aa1 s.d Aa3 A1 s.d A3
Baa1 s.d
Ba1 s.d Ba3 B1 s.d B3
Kurang
P-1 P-2 P-3
Kurang dari Peringkat
Total
Baa3 dari B3 P-3 Unranked
Category
Lembaga Tagihan Bersih | NET Billings PT. Fitch BBB+(idn)
AA+(idn) s.d A+(idn) s.d. BB+(idn) s.d B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
Pemeringkat Ratings AAA (idn) s.d BBB- F2(idn) F3(idn)
AA-(idn) A-(idn) BB-(idn) B-(idn) B-(idn) F1(idn) F3(idn)
Institution Peringkat Jangka Panjang Peringkat Jangka Pendek Indonesia (idn)
Rating Agency Long-term Rating Short Term Rating
PT
Standard BBB+ s.d Kurang Kurang dari Pemeringkat idAAA
idAA+ s.d idA+ s.d id BBB+ s.d id BB+ s.d id B+ s.d Kurang dari
idA1 idA2
idA3 s.d Kurang dari
AAA AA+ s.d AA- A+ s.d A- BB+ s.d BB- B+ s.d B- A-1 A-2 A-3
and Poor's BBB- dari B- A-3 Efek idAA- id A- id BBB- id BB- id B- idB- id A4 idA4
Indonesia
Kategori Fitch Ratings AAA AA+ s.d AA- A+ s.d A-
BBB+ s.d
BB+ s.d BB- B+ s.d B-
Kurang
F1+ s.d F1 F2 F3
Kurang
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16)
BBB- dari B- dari F3
Portofolio Tanpa
No.
Portfolio Moody's Aaa Aa1 s.d Aa3 A1 s.d A3
Baa1 s.d
Ba1 s.d Ba3 B1 s.d B3
Kurang
P-1 P-2 P-3
Kurang dari Peringkat
Total 1 Tagihan Kepada Pemerintah - - - - - - - - - - - 2.186.206 2.186.206
Baa3 dari B3 P-3 Unranked
Category Receivables from Government
PT. Fitch BBB+(idn)
AA+(idn) s.d A+(idn) s.d. BB+(idn) s.d B+(idn) s.d Kurang dari F1+(idn) s.d Kurang dari
Ratings AAA (idn) s.d BBB- F2(idn) F3(idn) 2 Tagihan Kepada Entitas Sektor - - - - - - - - - - - - -
AA-(idn) A-(idn) BB-(idn) B-(idn) B-(idn) F1(idn) F3(idn)
Indonesia (idn) Publik
PT
Receivables from Public Sector
Pemeringkat idAAA
idAA+ s.d idA+ s.d id BBB+ s.d id BB+ s.d id B+ s.d Kurang dari
idA1 idA2
idA3 s.d Kurang dari Entities
Efek idAA- id A- id BBB- id BB- id B- idB- id A4 idA4
Indonesia
3 Tagihan Kepada Bank - - - - - - - - - - - - -
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) Pembangunan Multilateral dan
Lembaga Internasional
1 Tagihan Kepada Pemerintah - - - - - - - - - - - 2.603.932 2.603.932
Receivables from Multilateral
Receivables from Government
Development Banks and
2 Tagihan Kepada Entitas Sektor - - - - - - - - - - - - - International Institutions
Publik
4 Tagihan Kepada Bank - - - - - - - - - - - 44.587 44.587
Receivables from Public Sector
Receivables from Banks
Entities
5 Kredit Beragun Rumah Tinggal - - - - - - - - - - - - -
3 Tagihan Kepada Bank - - - - - - - - - - - - -
Residential Property Backed
Pembangunan Multilateral dan
Loans
Lembaga Internasional
Receivables from Multilateral 6 Kredit Beragun Properti - - - - - - - - - - - - -
Development Banks and Komersial
International Institutions Commercial Property Backed
Loans
4 Tagihan Kepada Bank - - - - - - - - - - - 59.763 59.763
Receivables from Banks 7 Kredit Pegawai/ Pensiunan - - - - - - - - - - - - -
Employee/Retirement Loans
5 Kredit Beragun Rumah Tinggal
Residential Property Backed 8 Tagihan Kepada Usaha Mikro, - - - - - - - - - - - - -
Loans Usaha Kecil dan Portofolio Ritel
Receivables from Microbusiness,
6 Kredit Beragun Properti
Small Business,and Retail Portfolio
Komersial
Commercial Property Backed 9 Tagihan kepada Korporasi - - - - - - - - - - - 3.729.084 3.729.084
Loans Receivables from Corporations
7 Kredit Pegawai/ Pensiunan 10 Tagihan yang Telah Jatuh Tempo - - - - - - - - - - - - -
Employee/Retirement Loans Due Receivables
8 Tagihan Kepada Usaha Mikro, 11 Aset Lainnya - - - - - - - - - - - - -
Usaha Kecil dan Portofolio Ritel Other assets
Receivables from Microbusiness,
Small Business,and Retail Portfolio Total - - - - - - - - - - - 5.959.877 5.959.877
9 Tagihan kepada Korporasi - - - - - - - - - - - 3.766.142 3.766.142
Receivables from Corporations
RISIKO KREDIT – PENGUNGKAPAN TAGIHAN BERSIH BERDASARKAN BOBOT RISIKO SETELAH
10 Tagihan yang Telah Jatuh Tempo
Due Receivables
MEMPERHITUNGKAN DAMPAK MITIGASI RISIKO KREDIT
11 Aset Lainnya CREDIT RISK - DISCLOSURE OF NET RECEIVABLES BY RISK WEIGHT AFTER CREDIT RISK MITIGATION
Other assets
Total - - - - - - - - - - - 6.429.837 6.429.837 Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko setelah Memperhitungkan Dampak Mitigasi Risiko
Kredit - Bank secara Individual
Disclosure of Net Receivables by Risk Weight After Credit Risk Mitigation - Unconsolidated
(dalam jutaan rupiah | in million rupiah)
31 Desember 2025 | December 31, 2025 Beban
ATMR Modal
Kategori Portofolio Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
No. RWA Capital
Portfolio Category Net Receivables After Calculating the Impact of Credit Risk Mitigation
Expenses
0% 20% 35% 40% 45% 50% 75% 100% 150% Lainnya
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
Eksposur Laporan Posisi Keuangan
Financial Position Report Exposures
1 Tagihan Kepada Pemerintah 2.603.932 - - - - - - - - - -
Receivables from Government
2 Tagihan Kepada Entitas Sektor Publik - - - - - - - - - - -
Receivables from Public Sector Entities
270 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 271
Page 138
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
(dalam jutaan rupiah | in million rupiah)
31 Desember 2025 | December 31, 2025 Beban
ATMR Modal
31 Desember 2025 | December 31, 2025 Kategori Portofolio Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
Beban No. RWA Capital
ATMR Modal Portfolio Category Net Receivables After Calculating the Impact of Credit Risk Mitigation
Expenses
Kategori Portofolio Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
No. RWA Capital
0% 20% 35% 40% 45% 50% 75% 100% 150% Lainnya
Portfolio Category Net Receivables After Calculating the Impact of Credit Risk Mitigation
Expenses
0% 20% 35% 40% 45% 50% 75% 100% 150% Lainnya (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) 5 Tagihan Kepada Usaha Mikro, Usaha Kecil - - - - - - - - - - -
dan Portofolio Ritel
3 Tagihan Kepada Bank Pembangunan - - - - - - - - - - -
Receivables from Microbusiness, Small
Multilateral dan Lembaga Internasional
Business,and Retail Portfolio
Receivables from Multilateral Development
Banks and International Institutions 6 Tagihan kepada Korporasi - - - - - - - - - - -
Receivables from Corporations
4 Tagihan Kepada Bank - 27.491 - - - - - - - 5.498 5.498
Receivables from Banks Total Eksposur Counterparty Credit Risk - - - - - - - - - - - -
Total Eksposur Counterparty Credit Risk
5 Kredit Beragun Rumah Tinggal - - - - - - - - - 16.028 4.007 4.007
Residential Property Backed Loans
(dalam jutaan rupiah | in million rupiah)
6 Kredit Beragun Properti Komersial - - - - - - - - - - -
Commercial Property Backed Loans 31 Desember 2024 | December 31, 2024 Beban
ATMR Modal
7 Kredit Pegawai/ Pensiunan - - - - - - - - - - - Kategori Portofolio Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
No. RWA Capital
Employee/Retirement Loans Portfolio Category Net Receivables After Calculating the Impact of Credit Risk Mitigation
Expenses
0% 20% 35% 40% 45% 50% 75% 100% 150% Lainnya
8 Tagihan Kepada Usaha Mikro, Usaha Kecil 96.092 - - - - - - - - 64.376 64.376
dan Portofolio Ritel (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
Receivables from Microbusiness, Small
Business,and Retail Portfolio Eksposur Laporan Posisi Keuangan
Financial Position Report Exposures
9 Tagihan kepada Korporasi 543.158 - - - - - - - - 3.222.985 3.222.985
Receivables from Corporations 1 Tagihan Kepada Pemerintah 2.186.206 - - - - - - - - - -
Receivables from Government
10 Tagihan yang Telah Jatuh Tempo - - - - - - - - - 185.580 45.644 45.644
Due Receivables 2 Tagihan Kepada Entitas Sektor Publik - - - - - - - - - - -
Receivables from Public Sector Entities
11 Aset Lainnya - - - - - - - - - - -
Other assets 3 Tagihan Kepada Bank Pembangunan - - - - - - - - - - -
Multilateral dan Lembaga Internasional
Total Eksposur Laporan Posisi Keuangan 3.243.182 27.491 - - - - - - - 201.608 3.342.510 3.342.510 Receivables from Multilateral Development
Total Financial Position Report Exposures Banks and International Institutions
Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif 4 Tagihan Kepada Bank - 37.317 - - - - - - - 7.463 7.463
Exposure of Contingent Commitment Liabilities in Administrative Account Transactions Receivables from Banks
1 Tagihan Kepada Pemerintah - - - - - - - - - - -
5 Kredit Beragun Rumah Tinggal - - - - - - - - - 9.038 9.038
Receivables from Government Residential Property Backed Loans
2 Tagihan Kepada Entitas Sektor Publik - - - - - - - - - - -
6 Kredit Beragun Properti Komersial - - - - - - - - - 6.066 6.066
Receivables from Public Sector Entities Commercial Property Backed Loans
3 Tagihan Kepada Bank Pembangunan - - - - - - - - - - -
7 Kredit Pegawai/ Pensiunan - - - - - - - - - - -
Multilateral dan Lembaga Internasional Employee/Retirement Loans
Receivables from Multilateral Development
Banks and International Institutions 8 Tagihan Kepada Usaha Mikro, Usaha Kecil 53.308 - - - - - - - - 57.672 57.672
dan Portofolio Ritel
4 Tagihan Kepada Bank - - - - - - - - - - -
Receivables from Microbusiness, Small
Receivables from Banks Business,and Retail Portfolio
5 Kredit Beragun Rumah Tinggal - - - - - - - - - - -
9 Tagihan kepada Korporasi 631.783 - - - - - - - - 3.097.301 3.097.301
Residential Property Backed Loans Receivables from Corporations
6 Kredit Beragun Properti Komersial - - - - - - - - - - -
10 Tagihan yang Telah Jatuh Tempo - - - - - - - - - 143.297 143.297
Commercial Property Backed Loans Due Receivables
7 Kredit Pegawai/ Pensiunan - - - - - - - - - - -
11 Aset Lainnya - - - - - - - - - - -
Employee/Retirement Loans Other assets
8 Tagihan Kepada Usaha Mikro, Usaha Kecil - - - - - - - - - - -
Total Eksposur Laporan Posisi Keuangan 2.871.297 37.317 - - - - - - - 3.320.838 3.320.838
dan Portofolio Ritel Total Financial Position Report Exposures
Receivables from Microbusiness, Small
Business,and Retail Portfolio Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif
Exposure of Contingent Commitment Liabilities in Administrative Account Transactions
9 Tagihan kepada Korporasi - - - - - - - - - - -
Receivables from Corporations 1 Tagihan Kepada Pemerintah - - - - - - - - - - -
Receivables from Government
10 Tagihan yang Telah Jatuh Tempo - - - - - - - - - - -
Due Receivables 2 Tagihan Kepada Entitas Sektor Publik - - - - - - - - - - -
Receivables from Public Sector Entities
Total Eksposur Transaksi Rekening - - - - - - - - - - - -
Administratif 3 Tagihan Kepada Bank Pembangunan - - - - - - - - - - -
Total Administrative Account Multilateral dan Lembaga Internasional
Transactions Exposures Receivables from Multilateral Development
Banks and International Institutions
Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk)
Credit Risk due to Counterparty Credit Risk 4 Tagihan Kepada Bank - - - - - - - - - - -
Receivables from Banks
1 Tagihan Kepada Pemerintah - - - - - - - - - - -
Receivables from Government 5 Kredit Beragun Rumah Tinggal - - - - - - - - - - -
Residential Property Backed Loans
2 Tagihan Kepada Entitas Sektor Publik - - - - - - - - - - -
Receivables from Public Sector Entities 6 Kredit Beragun Properti Komersial - - - - - - - - - 289 289
Commercial Property Backed Loans
3 Tagihan Kepada Bank Pembangunan - - - - - - - - - - -
Multilateral dan Lembaga Internasional 7 Kredit Pegawai/ Pensiunan - - - - - - - - - - -
Receivables from Multilateral Development Employee/Retirement Loans
Banks and International Institutions
8 Tagihan Kepada Usaha Mikro, Usaha Kecil - - - - - - - - - 4.672 4.672
4 Tagihan Kepada Bank - - - - - - - - - - - dan Portofolio Ritel
Receivables from Banks Receivables from Microbusiness, Small
Business,and Retail Portfolio
272 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 273
Page 139
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
(dalam jutaan rupiah | in million rupiah) (dalam jutaan rupiah | in million rupiah)
31 Desember 2024 | December 31, 2024 Beban
31 Desember 2025 | December 31, 2025 31 Desember 2024 | December 31, 2024
ATMR Modal
Kategori Portofolio Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit Bagian Yang Dijamin Dengan Bagian Yang Dijamin Dengan
No. RWA Capital
Kategori Portofolio Tagihan Part guaranteed with Bagian Tagihan Part guaranteed with Bagian
Portfolio Category Net Receivables After Calculating the Impact of Credit Risk Mitigation
Expenses No. Yang Tidak Yang Tidak
Bersih Bersih
Portfolio Category Net Asuransi
Dijamin Net Asuransi
Dijamin
0% 20% 35% 40% 45% 50% 75% 100% 150% Lainnya Unwarrant- Unwarrant-
Receiv- Agunan Garansi Kredit Lainnya ed Parts
Receiv- Agunan Garansi Kredit Lainnya ed Parts
ables Collateral Guarantee Credit in Others ables Collateral Guarantee Credit in Others
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) insurance insurance
9 Tagihan kepada Korporasi - - - - - - - - - 18.511 18.511 (1) (2) (3) (4) (5) (6) (7) (8) = (9) (10) (11) (12) (13) (14) = (9)-
(3)-[(4)+(5)+(6)+(7)] [(10)+(11)+(12)+(13)]
Receivables from Corporations
5 Kredit Beragun Rumah 16.028 16.028 - - - - 25.823 - - - - 25.823
10 Tagihan yang Telah Jatuh Tempo - - - - - - - - - - -
Tinggal
Due Receivables
Residential Property
Total Eksposur Transaksi Rekening - - - - - - - - - - 23.472 23.472 Backed Loans
Administratif
Total Administrative Account 6 Kredit Beragun Properti - - - - - - 6.740 - - - - 40
Transactions Exposures Komersial
Commercial Property
Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk) Backed Loans
Credit Risk due to Counterparty Credit Risk
7 Kredit Pegawai/ - - - - - - - - - - - -
1 Tagihan Kepada Pemerintah - - - - - - - - - - - Pensiunan
Receivables from Government Employee/Retirement
Loans
2 Tagihan Kepada Entitas Sektor Publik - - - - - - - - - - -
Receivables from Public Sector Entities 8 Tagihan Kepada Usaha 181.926 96.092 - - - 85.834 130.203 53.308 - - - 76.896
Mikro, Usaha Kecil dan
3 Tagihan Kepada Bank Pembangunan - - - - - - - - - - -
Portofolio Ritel
Multilateral dan Lembaga Internasional
Receivables from
Receivables from Multilateral Development
Microbusiness, Small
Banks and International Institutions
Business,and Retail
4 Tagihan Kepada Bank - - - - - - - - - - - Portfolio
Receivables from Banks
9 Tagihan kepada 3.766.142 543.158 - - - 3.222.985 3.729.084 631.783 - - - 3.097.301
5 Tagihan Kepada Usaha Mikro, Usaha Kecil - - - - - - - - - - - Korporasi
dan Portofolio Ritel Receivables from
Receivables from Microbusiness, Small Corporations
Business,and Retail Portfolio
10 Tagihan yang Telah 182.580 182.580 - - - - 144.243 - - - - 144.243
6 Tagihan kepada Korporasi - - - - - - - - - - - Jatuh Tempo
Receivables from Corporations Due Receivables
Total Eksposur Counterparty Credit Risk - - - - - - - - - - - - 11 Aset Lainnya - - - - - - 254.071 - - - - 254.071
Total Eksposur Counterparty Credit Risk Other assets
Total Eksposur 6.810.371 3.469.280 - - - 3.341.091 6.520.956 2.908.613 - - - 3.612.343
Laporan Posisi
RISIKO KREDIT – PENGUNGKAPAN TAGIHAN BERSIH DAN TEKNIK MITIGASI RISIKO KREDIT Keuangan
CREDIT RISK - DISCLOSURE OF NET RECEIVABLES AND CREDIT RISK MITIGATION TECHNIQUES Total Financial Position
Report Exposures
Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - Bank secara Individual B. Eksposur Transaksi Rekening Administratif
Off-Balance Sheet Transaction Exposure
DISCLOSURE of Net Receivables and Credit Risk Mitigation Techniques - Unconsolidated 1 Tagihan Kepada - - - - - - - - - - -
Pemerintah
(dalam jutaan rupiah | in million rupiah) Receivables from
Government
31 Desember 2025 | December 31, 2025 31 Desember 2024 | December 31, 2024
2 Tagihan Kepada Entitas - - - - - - - - - - -
Bagian Yang Dijamin Dengan Bagian Yang Dijamin Dengan Sektor Publik
Bagian Bagian
Kategori Portofolio Tagihan Part guaranteed with
Yang Tidak Tagihan Part guaranteed with
Yang Tidak
No. Bersih Bersih Receivables from Public
Portfolio Category Net Asuransi
Dijamin Net Asuransi
Dijamin
Unwarrant- Unwarrant- Sector Entities
Receiv- Agunan Garansi Kredit Lainnya ed Parts
Receiv- Agunan Garansi Kredit Lainnya ed Parts
ables Collateral Guarantee Credit in Others ables Collateral Guarantee Credit in Others
insurance insurance 3 Tagihan Kepada - - - - - - - - - - -
Bank Pembangunan
(1) (2) (3) (4) (5) (6) (7) (8) = (9) (10) (11) (12) (13) (14) = (9)-
(3)-[(4)+(5)+(6)+(7)] [(10)+(11)+(12)+(13)] Multilateral dan
Lembaga Internasional
A. Eksposur Laporan Posisi Keuangan Receivables
Financial Position Report Exposures from Multilateral
Development Banks
1 Tagihan Kepada 2.603.932 2.603.932 - - - - 2.186.206 2.186.206 - - - -
and International
Pemerintah
Institutions
Receivables from
Government 4 Tagihan Kepada Bank - - - - - - - - - - -
Receivables from Banks
2 Tagihan Kepada Entitas - - - - - - - - - - - -
Sektor Publik 5 Kredit Beragun Rumah - - - - - - - - - - -
Receivables from Public Tinggal
Sector Entities Residential Property
Backed Loans
3 Tagihan Kepada - - - - - - - - - - - -
Bank Pembangunan 6 Kredit Beragun Properti 350 - - - - 350 321 - - - - 321
Multilateral dan Komersial
Lembaga Internasional Commercial Property
Receivables Backed Loans
from Multilateral
Development Banks 7 Kredit Pegawai/ - - - - - - - - - - - -
and International Pensiunan
Institutions Employee/Retirement
Loans
4 Tagihan Kepada Bank 59.763 27.491 - - - 32.272 44.587 37.317 - - - 7.270
Receivables from Banks
274 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 275
Page 140
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
31 Desember 2025 | December 31, 2025 31 Desember 2024 | December 31, 2024 RISIKO KREDIT – PENGUNGKAPAN PERHITUNGAN ATMR RISIKO MENGGUNAKAN PENDEKATAN
Bagian Yang Dijamin Dengan
Bagian
Bagian Yang Dijamin Dengan
Bagian
STANDAR
Kategori Portofolio Tagihan Part guaranteed with
Yang Tidak Tagihan Part guaranteed with
Yang Tidak
No.
Portfolio Category
Bersih
Net Asuransi
Dijamin
Unwarrant-
Bersih
Net Asuransi
Dijamin
Unwarrant-
CREDIT RISK - DISCLOSURE OF RWA CALCULATION USING THE STANDARDIZED APPROACH
Receiv- Agunan Garansi Kredit Lainnya ed Parts
Receiv- Agunan Garansi Kredit Lainnya ed Parts
ables Collateral Guarantee Credit in Others ables Collateral Guarantee Credit in Others
insurance insurance
Pengungkapan Perhitungan ATMR Risiko Kredit dengan Menggunakan Pendekatan Standar - Bank secara
(1) (2) (3) (4) (5) (6) (7) (8) = (9) (10) (11) (12) (13) (14) =
Konsolidasi dengan Perusahaan Anak
(9)-
(3)-[(4)+(5)+(6)+(7)] [(10)+(11)+(12)+(13)]
8 Tagihan Kepada Usaha 6.022 - - - - 6.022 6.229 - - - - 6.229 Disclosure of Credit Risk RWA Calculation Using the Standardized Approach – Bank on a Consolidated Basis
Mikro, Usaha Kecil dan
Portofolio Ritel with Subsidiaries
Receivables from (dalam jutaan rupiah | in million rupiah)
Microbusiness, Small
Business,and Retail
31 Desember 2025 31 Desember 2024
Portfolio
December 31, 2025 December 31, 2024
Deskripsi
9 Tagihan kepada 19.274 - - - - 19.274 18.511 - - - - 18.511 No.
Description Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK
Korporasi Net ATMR ATMR After Net ATMR ATMR After
Receivables Before MRK MRK Receivables Before MRK MRK
Receivables from
Corporations (1) (2) (3) (4) (5) (6) (7) (8)
10 Tagihan yang Telah - - - - - - - - - - - 1 Tagihan Kepada Pemerintah 2.603.932 - - 2.186.206 - -
Jatuh Tempo Receivables from Government
Due Receivables
a. Tagihan Kepada Pemerintah Indonesia 2.603.932 - - 2.186.206 - -
Total Eksposur 25.646 - - - - 25.646 25.061 - - - - 25.061 Receivables from the Government of
Transaksi Rekening Indonesia
Administratif
Total Administrative b. Tagihan Kepada Pemerintah Negara - - - - - -
Account Transactions Lain
Exposures Receivables from other governments
C. Eksposur Risiko Kredit akibat Kegagalan Pihak Lawan (Counterparty Credit Risk) 2 Tagihan Kepada Entitas Sektor Publik - - - - - -
Credit Risk due to Counterparty Credit Risk Receivables from Public Sector Entities
1 Tagihan Kepada 101.488 101.488 - - - - 266.444 266.444 - - - - 3 Tagihan Kepada Bank Pembangunan - - - - - -
Pemerintah Multilateral dan Lembaga Internasional
Receivables from Receivables from Multilateral Development
Government Banks and International Institutions
2 Tagihan Kepada Entitas - - - - - - - - - - - - 4 Tagihan Kepada Bank 59.763 11.953 11.953 44.587 8.917 8.917
Sektor Publik Receivables from Banks
Receivables from Public a. Tagihan Jangka Pendek 32.272 6.454 6.454 7.270 1.454 1.454
Sector Entities Short-term Receivables
3 Tagihan Kepada - - - - - - - - - - - -
b. Tagihan Jangka Panjang 27.491 5.498 5.498 37.317 7.463 7.463
Bank Pembangunan Long-term Receivables
Multilateral dan
Lembaga Internasional 5 Kredit Beragun Rumah Tinggal 16.028 7.212 4.007 25.823 9.038 9.038
Receivables Residential Property Backed Loans
from Multilateral
6 Kredit Beragun Properti Komersial 6.740 6.066 6.066
Development Banks
Commercial Property Backed Loans
and International
Institutions 7 Kredit Pegawai/ Pensiunan - - - - - -
- - - - Employee/Retirement Loans
4 Tagihan Kepada Bank - - - - - - - -
Receivables from Banks 8 Tagihan Kepada Usaha Mikro, Usaha Kecil 181.926 136.445 64.376 130.203 97.653 57.672
- - - - dan Portofolio Ritel
5 Tagihan Kepada Usaha - - - - - - - -
Receivables from Microbusiness, Small
Mikro, Usaha Kecil dan
Business,and Retail Portfolio
Portofolio Ritel
Receivables from 9 Tagihan kepada Korporasi 3.766.142 3.766.142 3.222.985 3.729.084 3.729.084 3.097.301
Microbusiness, Small Receivables from Corporations
Business,and Retail
Portfolio 10 Tagihan yang Telah Jatuh Tempo 181.466 254.308 45.645 144.243 144.243 144.243
Due Receivables
6 Tagihan kepada - - - - - - - - - - - -
Korporasi a. Kredit Beragun Rumah Tinggal - - - 946 946 946
Receivables from Residential Mortgage
Corporations
b. Selain Kredit Beragun Rumah Tinggal 181.466 254.308 45.645 143.297 143.297 143.297
Total Eksposur 101.488 101.488 - - - - 266.444 266.444 - - - - Other than Residential Mortgage
Counterparty Credit
11 Aset Lainnya 243.693 - 245.334 254.071 - 288.127
Risk
Other assets
Total Eksposur
Counterparty Credit a. Uang tunai, emas, dan 28.287 - 14.061 -
Risk commemorative coin
Cash, gold and commemorative coins
TOTAL (A+B+C) 6.937.505 3.570.768 - - - 3.366.737 6.812.462 3.175.057 - - - 3.637.405
b. Penyertaan (selain yang menjadi - - - - - -
faktor pengurang modal)
Participation (other than capital
deduction factors
1) Penyertaan modal sementara - - - -
dalam rangka restrukturisasi
kredit
Temporary equity participation in
loan restructuring plan
276 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 277
Page 141
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
31 Desember 2025 31 Desember 2024 31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024 December 31, 2025 December 31, 2024
Deskripsi Deskripsi
No. No.
Description Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK Description Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK
Net ATMR ATMR After Net ATMR ATMR After Net ATMR ATMR After Net ATMR ATMR After
Receivables Before MRK MRK Receivables Before MRK MRK Receivables Before MRK MRK Receivables Before MRK MRK
(1) (2) (3) (4) (5) (6) (7) (8) (1) (2) (3) (4) (5) (6) (7) (8)
2) Penyertaan kepada perusahaan - - - - 10 Tagihan yang Telah Jatuh Tempo - - - - - -
keuangan yang tidak terdaftar di Due Receivables
bursa
Investments in financial a. Kredit Beragun Rumah Tinggal - - - - - -
companies that are not listed on Residential Mortgage
the stock exchange
b. Selain Kredit Beragun Rumah Tinggal - - - - - -
3) Penyertaan kepada perusahaan - - - - Other than Residential Mortgage
keuangan yang terdaftar di bursa
Total 25.646 24.105 24.105 25.061 23.472 23.472
Investments in listed financial
companies
c. Aset tetap dan inventaris neto 135.017 135.017 125.865 125.865 Eksposur yang Menimbulkan Risiko Kredit akibat kegagalan Pihak Lawan (Counterparty Credit Risk)
Net fixed assets and inventories
Exposures that Give rise to Counterparty Credit Risk
d. Agunan Yang Diambil Alih (AYDA) 59.855 89.783 96.235 144.353
Repossessed Collateral (AYDA) (dalam jutaan rupiah | in million rupiah)
e. Antar kantor neto - - - - 31 Desember 2025 31 Desember 2024
Net inter-office December 31, 2025 December 31, 2024
Jenis Transaksi
No.
f. Lainnya 20.534 20.534 17.909 17.909 Transaction Type Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK
Others Net ATMR ATMR After Net ATMR ATMR After
Receivables Before MRK MRK Receivables Before MRK MRK
Total 7.052.951 4.176.060 3.594.298 6.520.956 3.995.001 3.611.364 (1) (2) (3) (4) (5) (6) (7) (8)
1 Tagihan Kepada Pemerintah 101.488 - - 266.444 - -
Receivables from Government
Eksposur Kewajiban Komitmen/Kontinjensi pada Transaksi Rekening Administratif, kecuali
a. Tagihan Kepada Pemerintah Indonesia 101.488 - - 266.444 - -
eksposur sekuritisasi Receivables from the Government of
Commitment/Contingent Liability Exposure on Administrative Account Transactions, Indonesia
except securitization exposure b. Tagihan Kepada Pemerintah Negara - - - - - -
Lain
(dalam jutaan rupiah | in million rupiah) Receivables from other governments
2 Tagihan Kepada Entitas Sektor Publik - - - - - -
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024 Receivables from Public Sector Entities
Deskripsi
No. 3 Tagihan Kepada Bank Pembangunan - - - - - -
Description Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK
Net ATMR ATMR After Net ATMR ATMR After Multilateral dan Lembaga Internasional
Receivables Before MRK MRK Receivables Before MRK MRK
Receivables from Multilateral Development
(1) (2) (3) (4) (5) (6) (7) (8) Banks and International Institutions
1 Tagihan Kepada Pemerintah - - - - - - 4 Tagihan Kepada Bank - - - - - -
Receivables from Government Receivables from Banks
a. Tagihan Kepada Pemerintah Indonesia - - - - - - a. Tagihan Jangka Pendek - - - - - -
Receivables from the Government of Short-term Receivables
Indonesia
b. Tagihan Jangka Panjang - - - - - -
b. Tagihan Kepada Pemerintah Negara - - - - - - Long-term Receivables
Lain
5 Tagihan Kepada Usaha Mikro, Usaha Kecil - - - - - -
Receivables from other governments
dan Portofolio Ritel
2 Tagihan Kepada Entitas Sektor Publik - - - - - - Receivables from Microbusiness, Small
Receivables from Public Sector Entities Business,and Retail Portfolio
3 Tagihan Kepada Bank Pembangunan - - - - - - 6 Tagihan kepada Korporasi - - - - - -
Multilateral dan Lembaga Internasional Receivables from Corporations
Receivables from Multilateral Development
Total 101.488 - - 266.444 - -
Banks and International Institutions
4 Tagihan Kepada Bank - - - - - -
Receivables from Banks
a. Tagihan Jangka Pendek - - - - - -
Short-term Receivables
b. Tagihan Jangka Panjang - - - - - -
Long-term Receivables
5 Kredit Beragun Rumah Tinggal - - - - - -
Residential Property Backed Loans
6 Kredit Beragun Properti Komersial 350 315 315 321 289 289
Commercial Property Backed Loans
7 Kredit Pegawai/ Pensiunan - - - - - -
Employee/Retirement Loans
8 Tagihan Kepada Usaha Mikro, Usaha Kecil 6.022 4.516 4.516 6.229 4.672 4.672
dan Portofolio Ritel
Receivables from Microbusiness, Small
Business,and Retail Portfolio
9 Tagihan kepada Korporasi 19.274 19.274 19.274 18.511 18.511 18.511
Receivables from Corporations
278 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 279
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
Eksposur yang Menimbulkan Risiko Kredit akibat Kegagalan Setelmen (settlement risk) Eksposur Derivatif
Exposures that Give rise to Credit Risk due to Settlement Failure (settlement risk) Derivative Exposure
(dalam jutaan rupiah | in million rupiah) (dalam jutaan rupiah | in million rupiah)
31 Desember 2025 31 Desember 2024 31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024 December 31, 2025 December 31, 2024
Jenis Transaksi Jenis Transaksi
No. No.
Transaction Type Nilai Eksposur
Faktor Pengurang
ATMR Nilai Eksposur
Faktor Pengurang
ATMR Transaction Type Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK
Modal Modal Net ATMR ATMR After Net ATMR ATMR After
Exposure Value ATMR Exposure Value ATMR
Capital Deductions Capital Deductions Receivables Before MRK MRK Receivables Before MRK MRK
(1) (2) (3) (4) (5) (6) (7) (8) (1) (2) (3) (4) (5) (6) (7) (8)
1 Delivery versus payment - - - - 1 Tagihan Kepada Pemerintah - - - - - -
Delivery versus payment Receivables from Government
a. Beban Modal 8% (5-15 hari) - - - - a. Tagihan Kepada Pemerintah Indonesia - - - - - -
Capital Expense 8% (5-15 days) Receivables from the Government of
Indonesia
b. Beban Modal 50% (16-30 hari) - - - -
Capital Expense 50% (16-30 days) b. Tagihan Kepada Pemerintah Negara - - - - - -
Lain
c. Beban Modal 75% (31-45 hari) - - - - Receivables from other governments
Capital Expense 75% (31-45 days)
2 Tagihan Kepada Entitas Sektor Publik - - - - - -
d. Beban Modal 100% (lebih dari 45 hari) - - - - Receivables from Public Sector Entities
Capital Expense 100% (more than 45
days) 3 Tagihan Kepada Bank Pembangunan - - - - - -
Multilateral dan Lembaga Internasional
2 Non-delivery versus payment - - - - Receivables from Multilateral Development
Non-delivery versus payment Banks and International Institutions
Total - - - - - - 4 Tagihan Kepada Bank 2.741 548 548 2.921 584 584
Receivables from Banks
a. Tagihan Jangka Pendek 2.741 548 548 2.921 584 584
Eksposur Sekuritisasi Short-term Receivables
Securitization Exposure b. Tagihan Jangka Panjang - - - - - -
Long-term Receivables
(dalam jutaan rupiah | in million rupiah)
5 Tagihan Kepada Usaha Mikro, Usaha Kecil - - - - - -
dan Portofolio Ritel
31 Desember 2025 31 Desember 2024
Receivables from Microbusiness, Small
Jenis Transaksi December 31, 2025 December 31, 2024
No. Business,and Retail Portfolio
Transaction Type Faktor Pengurang Modal ATMR Faktor Pengurang Modal ATMR
Capital Deduction Factor ATMR Capital Deduction Factor ATMR 6 Tagihan kepada Korporasi - - - - - -
Receivables from Corporations
(1) (2) (3) (4) (5) (6)
7 Eksposur tertimbang dari Credit - - - - - -
1 ATMR atas Eksposur Sekuritisasi yang - -
Valuation Adjustment (CVA risk weighted
dihitung dengan Metode External Rating
assets)
Base Approach (ERBA)
Credit Valuation Adjustment weighted
RWA on Securitization Exposure calculated
exposure (CVA risk weighted assets)
by External Rating Base Approach (ERBA)
Method Total 2.741 548 548 2.921 584 584
2 ATMR atas Eksposur Sekuritisasi yang - -
dihitung dengan Metode Standardized
Approach (SA) Total Pengukuran Risiko Kredit
RWA on Securitization Exposure calculated
by External Rating Base Approach (ERBA)
Total Credit Risk Measurement
Method
(dalam jutaan rupiah | in million rupiah)
3 Eksposur Sekuritisasi yang merupakan - -
Faktor Pengurang Modal Inti Utama
Securitization Exposure that is a Major Tier 1 31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Capital Deduction Factor
Total - - - - TOTAL ATMR RISIKO KREDIT (A) 3.618.673 3.635.421
TOTAL ATMR CREDIT RISK
FAKTOR PENGURANG ATMR RISIKO KREDIT: (B) - -
CREDIT RISK ATMR DEDUCTION FACTOR:
Selisih lebih antara cadangan umum PPKA atas aset
produktif yang wajib dihitung dan 1,25% ATMR untuk
Risiko Kredit
Difference between PPKA general reserve on earning
assets that must be calculated and 1.25% RWA for
Credit Risk
TOTAL ATMR RISIKO KREDIT (A) - (B) (C) 3.618.673 3.635.421
TOTAL ATMR CREDIT RISK (A) - (B)
TOTAL FAKTOR PENGURANG MODAL (D) - -
TOTAL CAPITAL DEDUCTION FACTORS
280 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 281
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
PENGUNGKAPAN KUALITATIF MENGENAI COUNTERPARTY CREDIT RISK RISIKO KREDIT- EKSPOSUR CCR BERDASARKAN KATEGORI PORTOFOLIO DAN BOBOT RISIKO (CCR3)
DISCLOSURE OF QUALITATIVE INFORMATION ON COUNTERPARTY CREDIT RISK CREDIT RISK - CCR EXPOSURE BY PORTFOLIO CATEGORY AND RISK WEIGHT (CCR3)
(dalam jutaan rupiah | in million rupiah)
Bank harus menyediakan: Keterangan
Bank must provide: Description a b c d e f g h i
(a) Tujuan manajemen risiko dan kebijakan terkait risiko kredit akibat kegagalan pihak lawan (counterparty N/A Kategori Portofolio
Total
No. Tagihan
credit risk), termasuk: Portfolio Category Bersih
0% 10% 20% 50% 75% 100% 150% Lainnya
The objectives of risk management and policies related to credit risk due to counterparty credit risk, Total Net
Receiv-
including: ables
(b) Metode yang digunakan untuk menerapkan limit operasi yang didefinisikan pada internal capital untuk N/A 1 Tagihan Kepada Pemerintah dan Bank Sentral 2.603.932 - - - - - - - 2.603.932
counterparty credit exposures dan untuk eksposur CCP; Claims on Governments and Central Banks
The method applied to implement defined operating limits to internal capital for counterparty credit
exposures and for CCP exposures; 2 Tagihan Kepada Entitas Sektor Publik - - - - - - - - -
Receivables from Public Sector Entities
(c) Kebijakan yang berkaitan dengan garansi dan mitigasi risiko dan penilaian terkait counterparty risk, N/A
termasuk eksposur towards CCP; 3 Tagihan Kepada Bank Pembangunan Multilateral dan - - - - - - - - -
Policies related to guarantee and risk mitigation and assessments related to counterparty risk, including Lembaga Internasional
exposure towards CCP; Receivables from Multilateral Development Banks and
International Institutions
(d) Kebijakan terkait eksposur wrong-way risk; N/A
Policies related to wrong-way risk exposure; 4 Tagihan Kepada Bank lain - - - - - - - - -
Receivables from Other Banks
(e) Dampak pada nilai jaminan yang dibutuhkan untuk menyediakan penurunan peringkat kredit. N/A
The impact on the value of the collateral needed to provide for a credit downgrade. 5 Tagihan kepada perusahaan sekuritas - - - - - - - - -
Claims on security companies
6 Tagihan kepada Korporasi - - - - - - - - -
RISIKO KREDIT- ANALISIS EKSPOSUR COUNTERPARTY CREDIT RISK (CCR 1) Receivables from Corporations
CREDIT RISK - COUNTERPARTY CREDIT RISK (CCR 1) ANALYSIS 7 Tagihan Kepada Usaha Mikro, Usaha Kecil dan Portofolio Ritel - - - - - - - - -
Receivables from Microbusiness, Small
Business,and Retail Portfolio
(dalam jutaan rupiah | in million rupiah)
8 Aset Lainnya - - - - - - - - -
a b c d e f Other assets
Alpha digunakan
Keterangan Replacement cost Potential future untuk perhitungan
Total 2.603.932 - - - - - - - 2.603.932
No. Tagihan Bersih
Description (RC) exposure (PFE) EEPE regulatory EAD
Net
ATMR
Replacement cost Potential future EEPE Alpha used for ATMR
Receivables
(RC) exposure (PFE) regulatory EAD
calculations RISIKO KREDIT- TAGIHAN BERSIH DERIVATIF KREDIT (CCR6)
1 SA-CCR (untuk derivatif) 0 1957,54 0 0 2.741 548 CREDIT RISK - NET LOANS DERIVATIVE CREDIT (CCR6)
SA-CCR (for derivatives)
2 Metode Internal Model (untuk derivatif N/A N/A (dalam jutaan rupiah | in million rupiah)
dan SFT)
Internal Model Method (for derivatives a b
and SFT) Uraian
Description Proteksi yang dibeli Proteksi yang dijual
3 Pendekatan sederhana untuk mitigasi risiko N/A N/A Protection bought Protection sold
kredit (untuk SFT)
Simple approach to credit risk mitigation Nilai Notional - -
Notional Value
(for SFT)
Single-name credit default swaps - -
4 Pendekatan komprehensif untuk mitigasi Single-name credit default swaps
risiko kredit (untuk SFT)
A comprehensive approach to credit risk Index credit default swaps - -
mitigation (for SFT) Index credit default swaps
5 VaR untuk SFT N/A N/A
Total return swaps - -
Total return swaps
VaR for SFT
Credit options - -
Total 0 1957,54 0 0 2.741 548 Credit options
Derivatif kredit lainnya - -
Other credit derivatives
RISIKO KREDIT- CAPITAL CHARGE UNTUK CREDIT VALUATION ADJUSTMENT (CCR 2)
Total Nilai Notional - -
CREDIT RISK - CREDIT VALUATION ADJUSTMENT CAPITAL CHARGE (CVA) - (CCR2) Total Notional Value
Nilai wajar - -
(dalam jutaan rupiah | in million rupiah) Fair value
Nilai wajar positif (aset) - -
a b Positive fair value (assets)
Keterangan
Description Tagihan Bersih ATMR Nilai wajar negatif (kewajiban) - -
Net Receivables ATMR Negative fair value (liabilities)
Total portfolios berdasarkan Advanced CVA capital N/A N/A
charge
Total portfolio based on Advanced CVA capital charge
1 (i) komponen VaR (termasuk 3× multiplier) N/A
VaR components (including 3 × multiplier)
2 (ii) komponen Stressed VaR (termasuk 3× multiplier) N/A
Stressed VaR components (including 3 × multiplier)
3 Semua Portfolio sesuai Standardised CVA Capital Charge N/A N/A
All Portfolios are subject to Standardized CVA Capital
Charge
4 Total sesuai CVA Capital Charge N/A N/A
Total according to CVA Capital Charge
282 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 283
Page 144
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
PENGUNGKAPAN KUALITATIF MENGENAI EKSPOSUR SEKURITISASI (SECA) RISIKO KREDIT- EKSPOSUR SEKURITISASI PADA BANKING BOOK (SEC1)
QUALITATIVE DISCLOSURES ON SECURITIZATION EXPOSURE (SECA) CREDIT RISK - SECURITIZATION EXPOSURE ON BANKING BOOK (SEC1)
(dalam jutaan rupiah | in million rupiah)
Pengungkapan Kualitatif Keterangan*)
Qualitative Disclosure Description a b c d e f g h i
A) Bank harus mendeskripsikan tujuan manajemen risiko dan Bank sebagai originator Bank sebagai sponsor Bank sebagai investor
Uraian
kebijakan untuk aktivitas sekuritisasi dan fitur utama dari aktivitas No. Bank as the originator Bank as the sponsor Bank as the investor
Description
ini berdasarkan kerangka di bawah ini. Jika bank mempunyai
Traditional Sintetis Sub-total Traditional Sintetis Sub-total Traditional Sintetis Sub-total
posisi sekuritisasi pada laporan posisi keuangan dan transaksi Traditional Synthetic Sub-total Traditional Synthetic Sub-total Traditional Synthetic Sub-total
rekening administratif, bank harus menjelaskan poin-poin dibawah
ini dengan aktivitas berbeda pada setiap regulatory books. 1 Retail (total) –antara lain - - - - - - - - -
-
The Bank should describe the risk management objectives and policies Retail (total) - as follows
for the securitization activities and the main features of these activities
2 Kredit perumahan - - - - - - - - -
based on the framework below. If the Bank has a securitized position
Housing loans
on the statement of financial position and administrative account
transactions, the Bank must explain the points below with different 3 Kartu kredit - - - - - - - - -
activities in each regulatory book. Credit card
(a) Tujuan bank terkait sekuritisasi dan aktivitas re-sekuritisasi, 4 Eksposur ritel lainnya - - - - - - - - -
termasuk aktivitas pemindahan risiko kredit dari eksposur Other retail exposures
sekuritisasi yang mendasari dari bank kepada entitas lain, tipe risiko
5 Re-sekuritisasi - - - - - - - - -
yang diasumsikan dan tipe risiko yang dipertahankan.
Re-securitization
The objectives of the Bank are related to securitization and re- -
securitization activities, including activities of transferring credit 6 Non-retail (total) – antara lain - - - - - - - - -
risk from the underlying securitization exposure from the Bank to Non-retail (total) - as follows
another entity, the types of risk assumed and the types of risk to be
maintained. 7 Kredit korporasi - - - - - - - - -
Corporate credit
(b) Bank harus menyediakan daftar:
- 8 Kredit komersil - - - - - - - - -
The bank must provide a list of: Commercial credit
- special purpose entities (SPEs) dimana bank berlaku 9 Sewa dan piutang - - - - - - - - -
sebagai sponsor (namun tidak sebagai originator seperti Rent and accounts receivable
Asset Backed Commercial Paper (ABCP) conduit),
mengindikasikan dimana bank mengkonsolidasi 10 Non-retail lainnya - - - - - - - - -
SPE kepada lingkup regulatory consolidation; - Other non-retail
Special purpose entities (SPEs) where the Bank acts as a 11 Re-sekuritisasi - - - - - - - - -
sponsor (but not as the originator such as the Asset Backed Re-securitization
Commercial Paper (ABCP) conduit), indicating where the Bank
is consolidating SPE into the scope of regulatory consolidation;
- entitas terafiliasi (i) yang diatur atau disarankan bank
RISIKO KREDIT- EKSPOSUR SEKURITISASI PADA TRADING BOOK (SEC2)
dan (ii) yang menginvestasikan tidak hanya pada CREDIT RISK - SECURITIZATION EXPOSURE ON TRADING BOOK (SEC2)
eksposur sekuritisasi yang telah disekuritisasi oleh
bank atau di SPE yang telah disponsori bank; dan -
Effiliated entities (i) that are regulated or bank-recommended
and (ii) that invest not only in securitized exposures that have (dalam jutaan rupiah | in million rupiah)
been securitized by the Bank or in bank-sponsored SPEs; and
Bank sebagai originator Bank sebagai sponsor Bank sebagai investor
- daftar entitas dengan dukungan implisit dari bank dan
Uraian Bank as the originator Bank as the sponsor Bank as the investor
berhubungan dengan dampak pada permodalan bagi mereka No.
- Description
List of entities with implicit supports from the Bank and relating Traditional Sintetis Sub-total Traditional Sintetis Sub-total Traditional Sintetis Sub-total
to the impact on capital for them. Traditional Synthetic Sub-total Traditional Synthetic Sub-total Traditional Synthetic Sub-total
1 Retail (total) –antara lain - - - - - - - - -
(c) Rangkuman kebijakan akuntansi bank terkait aktivitas sekuritisasi. Retail (total) - as follows
Summary of bank accounting policies related to securitization -
activities 2 Pinjaman perumahan - - - - - - - - -
Housing loans
(d) Jika dapat diterapkan, nama institusi peringkat kredit (ECAIs)
3 Kartu kredit - - - - - - - - -
yang digunakan untuk sekuritisasi untuk agen yang digunakan.
- Credit card
If applicable, the names of credit rating institutions (ECAIs) used for
securitization for the agent are used. 4 Eksposur ritel lainnya - - - - - - - - -
Other retail exposures
(e) Bank harus menjelaskan fungsi asesmen internal
-
The bank must explain the internal assessment function 5 Re-sekuritisasi - - - - - - - - -
Re-securitization
*) Bank tidak melakukan aktivitas sekuritisasi | The bank does not carry out securitization activities 6 Non-retail (total) – antara lain - - - - - - - - -
Non-retail (total) - as follows
7 Kredit korporasi - - - - - - - - -
Corporate credit
8 Kredit komersil - - - - - - - - -
Commercial credit
9 Sewa dan piutang - - - - - - - - -
Rent and accounts receivable
10 Non-retail lainnya - - - - - - - - -
Other non-retail
11 Re-sekuritisasi - - - - - - - - -
Re-securitization
284 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 285
Page 145
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
RISIKO KREDIT- EKSPOSUR SEKURITISASI PADA BANKING BOOK DAN TERKAIT PERSYARATAN a b c d e f g h i j k l m n o p q
MODALNYA - BANK BERTINDAK SEBAGAI ORIGINATOR ATAU SPONSOR (SEC3) Nilai eksposur
Nilai eksposur
(berdasarkan regulatory
ATMR
(berdasarkan regulatory
Capital charge after cap
CREDIT RISK - EXPOSURE OF SECURITIZATION IN BANKING BOOK WHEN BANK ACTS AS ORIGINATOR (berdasarkan Bobot Risiko)
Exposure value (based on Risk Weight)
approach)
Exposure value
approach)
Risk-Weighted Assets (RWA)
Capital charge after cap
Uraian (based on regulatory approach) (based on regulatory approach)
OR SPONSOR AND CAPITAL REQUIREMENTS (SEC3) No.
Description >20% to >50% to >100% to
≤20% 50% 100% <1250% 1250%
Bobot Bobot Bobot Bobot Bobot
(dalam jutaan rupiah | in million rupiah) Risiko Risiko Risiko Risiko Risiko IRB RBA IRB SFA SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250%
≤20% >20% to >50% to >100% to 1250% IRB RBA IRB SFA SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250%
Risk 50% 100% <1250% Risk
a b c d e f g h i j k l m n o p q Weight Risk Risk Risk Weight
Weight Weight Weight
Nilai eksposur ATMR
Nilai eksposur (berdasarkan regulatory (berdasarkan regulatory 4 Ritel - - - - - - - - - - - - - -
Capital charge after cap
(berdasarkan Bobot Risiko) approach) approach) Retail
Capital charge after cap
Exposure value (based on Risk Weight) Exposure value Risk-Weighted Assets (RWA)
Uraian (based on regulatory approach) (based on regulatory approach) 5 Non-ritel - - - - - - - - - - - - - -
No. Non-retail
Description >20% to >50% to >100% to
≤20% 50% 100% <1250% 1250% IRB RBA IRB RBA IRB RBA
Bobot Bobot Bobot Bobot Bobot (terma- (terma- (terma-
6 Di mana re-sekuritisasi - - - - - - - - - - - - - -
Risiko Risiko Risiko Risiko Risiko suk IAA) IRB SFA SA/SSFA 1250% suk IAA) IRB SFA SA/SSFA 1250% suk IAA) IRB SFA SA/SSFA 1250% Where there is re-
≤20% >20% to >50% to >100% to 1250% IRB RBA IRB SFA SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250% securitisation:
Risk 50% 100% <1250% Risk (including (including (including
Weight Risk Risk Risk Weight IAA) IAA) IAA)
7 Senior - - - - - - - - - - - - - -
Weight Weight Weight
Senior
1 Total eksposur - - - - - - - - - - - - - - - - -
8 Non-senior - - - - - - - - - - - - - -
Total exposure
Non-senior
2 Sekuritisasi tradisional - - - - - - - - - - - - - - - - -
9 Sekuritisasi sintetis - - - - - - - - - - - - - -
Traditional securitisation
Synthetic securitisation
3 Di mana underlying - - - - - - - - - - - - - - - - -
10 Di mana underlying - - - - - - - - - - - - - -
sekuritisasi
sekuritisasi
Where the underlying
Where the underlying
securitisation is:
securitisation is:
4 Ritel - - - - - - - - - - - - - - - - -
11 Ritel - - - - - - - - - - - - - -
Retail
Retail
5 Non-ritel - - - - - - - - - - - - - - - - -
12 Non-ritel - - - - - - - - - - - - - -
Non-retail
Non-retail
6 Di mana re-sekuritisasi - - - - - - - - - - - - - - - - -
13 Di mana re-sekuritisasi - - - - - - - - - - - - - -
Where there is re-
Where there is re-
securitisation:
securitisation:
7 Senior - - - - - - - - - - - - - - - - -
14 Senior - - - - - - - - - - - - - -
Senior
Senior
8 Non-senior - - - - - - - - - - - - - - - - -
15 Non-senior - - - - - - - - - - - - - -
Non-senior
Non-senior
9 Sekuritisasi sintetis - - - - - - - - - - - - - - - - -
Synthetic securitisation
10 Di mana underlying - - - - - - - - - - - - - - - - - RISIKO LIKUIDITAS - MANAJEMEN RISIKO LIKUIDITAS
sekuritisasi
Where the underlying LIQUIDITY RISK – LIQUIDITY RISK MANAGEMENT
securitisation is:
11 Ritel - - - - - - - - - - - - - - - - -
Retail Indikator Keterangan
12 Non-ritel - - - - - - - - - - - - - - - - -
Indicator Description
Non-retail
Berikut adalah contoh elemen yang mungkin dipilih oleh bank untuk dijelaskan, jika relevan:
13 Di mana re-sekuritisasi - - - - - - - - - - - - - - - - - The following are examples of elements the Bank might choose to explain, if relevant:
Where there is re-
securitisation: Pengungkapan kualitatif
Qualitative disclosure
14 Senior - - - - - - - - - - - - - - - - -
Senior
(a) Tata kelola pengelolaan risiko likuiditas, termasuk: toleransi risiko; struktur dan tanggung jawab
15 Non-senior - - - - - - - - - - - - - - - - - pengelolaan risiko likuiditas; pelaporan likuiditas internal; dan komunikasi strategi, kebijakan dan
Non-senior praktik risiko likuiditas di seluruh lini bisnis dan dengan dewan direksi.
Liquidity risk management, including: risk tolerance; liquidity risk management structure and
responsibilities; internal liquidity reporting; and communication of liquidity risk strategies, policies and
RISIKO KREDIT - EKSPOSUR SEKURITISASI PADA BANKING BOOK DAN PERSYARATAN MODALNYA - BANK practices across business lines and with the board of directors.
BERTINDAK SEBAGAI INVESTOR (SEC4) (b) Strategi pendanaan, termasuk kebijakan sumber diversifikasi dan tenor pendanaan, dan apakah
strategi pendanaannya terpusat atau terdesentralisasi.
CREDIT RISK – SECURITIZATION EXPOSURE ON BANKING BOOK AND ITS CAPITAL REQUIREMENTS BANK The funding strategy, including the policy of diversification sources and funding tenors, and whether the
Pengungkapan kualitatif Manajemen Risiko
funding strategy is centralized or decentralized.
AS THE INVESTOR (SEC4) Likuiditas dapat dilihat pada laporan audit
(c) Teknik mitigasi risiko likuiditas. bagian Manajemen Risiko.
Liquidity risk mitigation techniques. Qualitative disclosures on Liquidity Risk
(dalam jutaan rupiah | in million rupiah)
Management can be found in the audit report
(d) Penjelasan tentang bagaimana stress-test digunakan. under the Risk Management section.
a b c d e f g h i j k l m n o p q A description of how the stress-test is used.
Nilai eksposur ATMR
Nilai eksposur (berdasarkan regulatory (berdasarkan regulatory
(e) Garis besar rencana pendanaan mendesak bank.
Capital charge after cap Outline of urgent funding plan for the bank.
(berdasarkan Bobot Risiko) approach) approach)
Capital charge after cap
Exposure value (based on Risk Weight) Exposure value Risk-Weighted Assets (RWA)
Uraian (based on regulatory approach) (based on regulatory approach) Pengungkapan kualitatif
No.
Description >20% to >50% to >100% to
Qualitative disclosure
≤20% 50% 100% <1250% 1250%
Bobot Bobot Bobot Bobot Bobot (f) Alat ukur atau metrik yang disesuaikan yang menilai struktur neraca bank atau arus kas proyeksi dan
Risiko Risiko Risiko Risiko Risiko IRB RBA IRB SFA SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250%
≤20% >20% to >50% to >100% to 1250% IRB RBA IRB SFA SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250% IRB RBA IRB SFA SA/SSFA 1250% posisi likuiditas masa depan, dengan memperhitungkan risiko transaksi rekening administratif yang
Risk 50% 100% <1250% Risk khusus untuk bank tersebut.
Weight Risk Risk Risk Weight
Weight Weight Weight A measuring instrument or customized metric that assesses a bank’s balance sheet structure or
projected cash flows and its future liquidity position, taking into account the risk of off-balance sheet
1 Total eksposur - - - - - - - - - - - - - -
Total exposure
transactions that are specific to that Bank.
2 Sekuritisasi tradisional - - - - - - - - - - - - - - (g) Batas konsentrasi pada kumpulan agunan dan sumber pendanaan (baik produk dan rekanan).
Traditional securitisation The concentration limit on the collateral pool and funding sources (both products and partners).
3 Di mana underlying - - - - - - - - - - - - - -
sekuritisasi
Where the underlying
securitisation is:
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
(h)
Indikator
Indicator
Eksposur likuiditas dan kebutuhan pendanaan pada tingkat badan hukum perorangan, cabang asing
Keterangan
Description SUMBER DAYA MANUSIA [SEOJK 16 C.3]
dan anak perusahaan, dengan mempertimbangkan batasan hukum, peraturan dan operasional HUMAN RESOURCES
mengenai kemampuan transfer likuiditas.
Liquidity exposure and funding requirements at the level of individual legal entities, foreign branches
and subsidiaries, taking into account legal, regulatory and operational limitations regarding liquidity
transfer capability. Penjelasan mengenai Sumber Daya Manusia dapat dilihat An explanation of Human Resources can be seen in
(i) Laporan posisi keuangan dan item di transaksi rekening administratif yang dipecah menjadi “buckets” pada Bab 3 halaman 81. Chapter 3 page 81.
jatuh tempo dan selisih likuiditas yang dihasilkan.
The statement of financial position and items in off-balance sheet transactions are broken down into
maturing buckets and the resulting difference in liquidity.
RISIKO PASAR - PENGUNGKAPAN RISIKO PASAR DENGAN MENGGUNAKAN METODE STANDAR SUKU BUNGA DASAR KREDIT
MARKET RISK - DISCLOSURE OF MARKET RISK APPLYING A STANDARD METHOD PRIME LENDING RATE
(dalam jutaan rupiah | in million rupiah)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024 Informasi mengenai transparasi & publikasi SBDK tersedia Informasi mengenai transparasi & publikasi SBDK tersedia
Jenis Risiko Individual Konsolidasian Individual Konsolidasian di setiap kantor cabang dan dapat diakses melalui di setiap kantor cabang dan dapat diakses melalui
No. Individual Consolidation Individual Consolidation
Types of Risk
Beban Modal Beban Modal Beban Modal Beban Modal
website www.boiindonesia.co.id. Berikut adalah informasi website www.boiindonesia.co.id. Berikut adalah informasi
ATMR ATMR ATMR ATMR
Capital
Expenses
ATMR
Capital
Expenses
ATMR
Capital
Expenses
ATMR
Capital
Expenses
ATMR SBDK per triwulan yang telah di tetapkan oleh Bank pada SBDK per triwulan yang telah di tetapkan oleh Bank pada
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) tahun 2025. tahun 2025.
1 Risiko Suku Bunga
Interest Rate Risk 1. Pengungkapan Kuantitatif
a. Risiko Spesifik - - - - - - - - Quantitative Disclosure
Specific Risks
b. Risiko Umum - - - - - - - - Suku Bunga Dasar Kredit Rupiah (Prime Lending Rate)
General Risk Prime Lending Rate
2 Risiko Nilai Tukar - - - - - - - - Berdasarkan Jenis Kredit
Exchange Rate Risk Periode Laporan Based on Credit Type
3 Risiko Ekuitas *) - - - -
Report Period Kredit Non UMKM Kredit UMKM
Equity Risk *) Non-UMKM Credit UMKM Credit KPR Non-KPR
Korporasi Ritel Menengah Kecil Mikro
KPR Non-KPR
4 Risiko Komoditas *) - - - - Corporate Retail Medium Small Micro
Commodity Risk *)
1 Triwulan I 2025 8,30 9,30 9,30 9,30 9,50 8.30 10,30
5 Risiko Option - - - - - - - - Quarter I 2025
Option Risk
2 Triwulan II 2025 8,99 9,99 9,99 9,99 10,19 8,99 10.99
Total - - - - - - - - Quarter II 2025
*) Untuk bank yang memiliki perusahaan anak yang memiliki eksposur risiko dimaksud 3 Triwulan III 2025 9.64 10.64 10.64 10.64 10.84 9.64 11.64
For banks that have subsidiaries with the relevant risk exposures. Quarter III 2025
4 Triwulan IV 2025 9.69 10.69 10.69 10.69 10.89 9.69 11.69
RISIKO OPERASIONAL - PERHITUNGAN RISIKO OPERASIONAL Quarter IV 2025
OPERATIONAL RISK – OPERATIONAL RISK CALCULATION Periode 31 Desember 2025
As of December 31, 2025
(dalam jutaan rupiah | in million rupiah)
31 Desember 2025 31 Desember 2024 2. Pengungkapan Kualitatif
December 31, 2025 December 31, 2024
Qualitative Disclosure
Pendekatan Yang Digunakan Modal Minimum Risiko Pendapatan Bruto
No.
Approach Applied Operasional (MMRO)
ATMR
(Rata-rata 3 tahun
Beban Modal ATMR
Operational Risk
ATMR
terakhir)
Capital Expenses ATMR
Kategori Definisi Kategori Kredit Indikator/Kriteria dari Kategori Kredit
Minimum Capital
Requirement
Gross Income (Average
of the last 3 years)
Category Credit Category Definition Credit Category Indicator/Criteria
(1) (2) (3) (4) (5) (6) (7) Korporasi Kredit yang diberikan ke badan usaha atau perusahaan Plafon kredit > Rp10 miliar.
Corporate non retail dan non UMKM yang memenuhi kriteria Credit plafond > Rp10 billion.
1 Pendekatan Indikator Dasar 17.477 218.466 123.623 15.294,45 191.181 segmen Korporasi di Bank.
Basic Indicator Approach Loans granted to non-retail and non-MSME business
entities or companies that meet the criteria of the
Total 17.477 218.466 123.623 15.294,45 191.181
Corporate segment in the Bank.
Ritel Kredit Non UMKM kepada individu maupun badan usaha. Plafon kredit > Rp10 miliar.
Retail Non-MSME loans to individuals and business entities. Credit plafond > Rp10 billion.
REMUNERASI YANG DIBERIKAN Keterangan:
Remarks
DALAM 1 TAHUN a. Suku Bunga Dasar Kredit (SBDK) ditentukan Bank berdasarkan berbagai faktor, diantaranya suku bunga acuan yang ditetapkan oleh otoritas yang berwenang,
harga pokok dana untuk kredit (cost of fund), biaya overhead, margin keuntungan, dan perkembangan kondisi ekonomi.
Prime Lending Rate (Prime Lending Rate) is determined by the Bank based on various factors, including the benchmark interest rate set by the competent
REMUNERATION GIVEN IN 1 YEAR b.
authority, the cost of funds for credit, overhead costs, profit margins, and the development of economic conditions.
SBDK belum memperhitungkan komponen estimasi premi risiko yang besarnya tergantung dari penilaian BUK terhadap risiko untuk masing-masing debitur atau
kelompok debitur.
Prime Lending Rate does not take into account the estimated risk premium component, the amount of which depends on BUK's assessment of the risk for
each debtor or group of debtors.
Penjelasan mengenai Remunerasi yang diberikan dalam 1 An explanation of Remuneration given in 1 year can be c. Informasi SBDK yang berlaku setiap saat dapat dilihat pada publikasi di setiap kantor Bank dan/ atau situs website Bank (www.boiindonesia.co.id).
tahun dapat dilihat pada Bab 5 halaman 165 - 167. seen in Chapter 5 page 165-167. Prime Lending Rate information that applies at any time can be seen in the publication at each Bank office and/or the Bank’s website (www.boiindonesia.co.id).
288 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 289
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
INDIVIDUAL INDIVIDUAL
30 September 2025 31 Desember 2025 30 September 2025 31 Desember 2025
September 30, 2025 September 30, 2025 September 30, 2025 September 30, 2025
Nilai HQLA setelah Nilai HQLA setelah Nilai HQLA setelah Nilai HQLA setelah
pengurangan nilai pengurangan nilai pengurangan nilai pengurangan nilai
(haircut), Outstanding (haircut), Outstanding (haircut), Outstanding (haircut), Outstanding
kewajiban dan kewajiban dan kewajiban dan kewajiban dan
komitmen dikalikan komitmen dikalikan komitmen dikalikan komitmen dikalikan
tingkat penarikan Nilai outstanding tingkat penarikan (run- tingkat penarikan Nilai outstanding tingkat penarikan (run-
Komponen Nilai outstanding (run- off rate) atau nilai kewajiban dan off rate) atau nilai Komponen Nilai outstanding (run- off rate) atau nilai kewajiban dan off rate) atau nilai
Component kewajiban dan komitmen/ tagihan kontraktual komitmen/nilai tagihan kontraktual Component kewajiban dan komitmen/ tagihan kontraktual komitmen/nilai tagihan kontraktual
nilai tagihan kontraktual dikalikan tingkat tagihan kontraktual dikalikan tingkat nilai tagihan kontraktual dikalikan tingkat tagihan kontraktual dikalikan tingkat
The outstanding value penerimaan (inflow The outstanding penerimaan (inflow The outstanding value penerimaan (inflow The outstanding penerimaan (inflow
of obligations and rate). value of obligations rate). of obligations and rate). value of obligations rate).
commitments/contractual The value of HQLA and commitments/ The value of HQLA commitments/contractual The value of HQLA and commitments/ The value of HQLA
invoice value after a haircut, contractual invoice after a haircut, invoice value after a haircut, contractual invoice after a haircut,
outstanding liabilities value outstanding liabilities outstanding liabilities value outstanding liabilities
and commitments are and commitments and commitments are and commitments
multiplied by the run-off are multiplied by the multiplied by the run-off are multiplied by the
rate or the value of run-off rate or the value rate or the value of run-off rate or the value
contractual claims times of contractual claims contractual claims times of contractual claims
the inflow rate times the inflow rate the inflow rate times the inflow rate
HIGH QUALITY LIQUID ASSET (HQLA) f. Arus kas keluar atas kewajiban kontijensi
HIGH QUALITY LIQUID ASSET (HQLA) pendanaan lainnya
Cash outflow for other contingent
1 Total High Quality Liquid Asset (HQLA) 2,246,072 2,417,679 financing obligation
Total High Quality Liquid Asset (HQLA)
g. Arus kas keluar kontraktual lainnya
HIGH QUALITY LIQUID ASSET (HQLA) Other contractual cash outflows
HIGH QUALITY LIQUID ASSET (HQLA)
6 TOTAL ARUS KAS KELUAR (CASH OUTFLOW) 199,964 204,261
2 Simpanan nasabah perorangan dan CASH OUTFLOW
Pendanaan yang berasal dari nasabah
ARUS KAS MASUK (CASH INFLOW)
Usaha Mikro dan Usaha Kecil, terdiri dari:
Deposits from individual customers and CASH INFLOW
funding originating from Micro and Small
7 Pinjaman dengan agunan Secured lending
Business customers, consisting of:
Loans with collateral Secured lending
a. Simpanan/Pendanaan stabil 894 988 39,437 38,716
8 Tagihan berasal dari pihak lawan
Stable Deposits/Fundings
(counterparty)
b. Simpanan/Pendanaan kurang stabil 194,329 198,052 Bills from the counterparty
Less stable Deposits/Fundings 517 151
9 Arus kas masuk lainnya
3 Pendanaan yang berasal dari nasabah Other cash inflows
korporasi, terdiri dari: 39,954 38,867
10 TOTAL ARUS KAS MASUK (CASH INFLOW)
Funding originating from corporate
TOTAL CASH INFLOW (CASH INFLOW)
customers consisting of:
a. Simpanan operasional
Operational savings 11 TOTAL HQLA 2,246,072 2,417,679
TOTAL HQLA
b. Simpanan non-operasional dan/atau 0 0
kewajiban lainnya yang bersifat non- 12 TOTAL ARUS KAS KELUAR BERSIH (NET CASH 160,011 165,394
operasional OUTFLOWS)
Non-operational deposits and/or other TOTAL NET CASH OUTFLOWS
liabilities of a non-operational nature
13 LCR (% ) 1403.70% 1461.77%
c. Surat berharga berupa surat utang yang LCR (%)
diterbitkan oleh bank
Quarter III 2025
4 Pendanaan dengan agunan (secured PENILAIAN KUALITATIF KONDISI LIKUIDITAS
funding)
Secured funding
QUALITATIVE ASSESSMENT OF LIQUIDITY CONDITIONS
5 Arus kas keluar lainnya (additional Nama Bank : PT Bank of India Indonesia Tbk
requirement), terdiri dari:
Bank Name : PT Bank of India Indonesia Tbk
Cash outflow Additional Requirements,
including of: Posisi Laporan : 31 Desember 2025
Report Date : December 31, 2025
a. Arus kas keluar atas transaksi derivatif 4,742 5,221
Cash outflow from derivative
transactions
ANALISIS
b. Arus kas keluar atas peningkatan ANALYSIS
kebutuhan likuiditas
Cash outflow for increased liquidity Kondisi likuiditas PT Bank of India Indonesia TbkLCR Bank pada 31 Desember 2025 adalah sebesar 1461,77% mengalami peningkatan dibandingkan posisi 30 September
requirements 2025 adalah sebesar 1403,70%. Beberapa faktor peingkatan nilai LCR tersebut adalah sebagai berikut: a) Total arus kas keluar bersih mengalami peningkatan sebesar
Rp 5.383,29 pada posisi 31 Desember 2025 nilai total arus kas keluar bersih sebesar Rp 165.394 juta lebih tinggi dibandingkan posisi 30 September 2025 sebesar Rp
c. Arus kas keluar atas kehilangan 160.011 jutab) Total HQLA mengalami peningkatan sebesar Rp 171.607,34 pada posisi 31 Desember 2025 sebesar Rp 2.417.679 juta lebih tinggi dibandingkan posisi 30
pendanaan September 2025 sebesar Rp 2.246.072 juta.
Cash outflow for loss of funding The liquidity condition of PT Bank of India Indonesia Tbk, as measured by the Bank’s LCR as of December 31, 2025, stands at 1,461.77%, representing an
d. Arus kas keluar atas penarikan increase compared to the position as of September 30, 2025, which was 1,403.70%. Several factors contributing to the increase in the LCR value are as
komitmen fasilitas kredit dan fasilitas follows: a) Total net cash outflow increased by Rp 5,383.29 million; as of December 31, 2025, the total net cash outflow was Rp 165,394 million, higher
likuiditas than the figure of Rp 160,011 million as of September 30, 2025; b) Total HQLA increased by Rp 171,607.34 as of December 31, 2025, amounting to Rp
Cash outflow on withdrawal of 2,417,679 million, higher than the figure as of September 30, 2025, of Rp 2,246,072 million.
committed credit facilities and liquidity
facilities
e. Arus kas keluar atas kewajiban
kontraktual lainnya terkait penyaluran
dana
Cash outflow for other contractual
obligations related to distribution of
funds
290 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 291
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
Posisi Tanggal Laporan Sebelumnya (Bulan/Tahun) Posisi Tanggal Laporan Sebelumnya (Bulan/Tahun)
Position Date of Previous Report Position Date of Previous Report
Nilai Tercatat Berdasarkan Sisa Jangka Waktu Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah) (Dalam Juta Rupiah)
Komponen ASF Carrying Value Based on Remaining Term (In Million Rupiah) Total Nilai Carrying Value Based on Remaining Term (In Million Rupiah)
ASF Component Tertimbang Total Nilai Tertimbang
≥ 6 bulan - Total Weighted ≥ 6 bulan - Total Weighted Value
Tanpa Jangka Waktu¹ < 6 bulan < 1 tahun ≥ 1 tahun Tanpa Jangka Waktu¹ < 6 bulan ≥ 1 tahun
Value < 1 tahun
No Period 1 < 6 months ≥ 6 months - < ≥ 1 year No Period 1 < 6 months ≥ 1 year
≥ 6 months - < 1 year
1 year
1 Modal : 3,467,545 - - - 3,467,545 3,508,418 - - - 3,508,418
Capital:
2 Modal sesuai POJK KPMM 3,467,545 - - - 3,467,545 3,508,418 - - - 3,508,418
Capital according to POJK KPMM
3 Instrumen modal lainnya - - - - - - - - - -
Other capital instruments
4 Simpanan yang berasal dari nasabah 385,747 1,920,971 157,347 - 2,219,113 371,022 2,001,526 105,893 179 2,232,656
perorangan dan pendanaan yang
berasal dari nasabah usaha mikro dan
usaha kecil:
Deposits originating from individual
customers and funding from micro and
small business customers:
5 Simpanan dan pendanaan stabil 16,105 11,983 999 - 27,633 22,994 13,750 850 - 35,714
Stable deposits and fundings
6 Simpanan dan pendanaan kurang 369,642 1,908,988 156,348 - 2,191,480 348,028 1,987,776 105,043 179 2,196,941
stabil
Less stable deposits and fundings
7 Pendanaan yang berasal dari nasabah 316,624 710,182 112,353 - 411,268
korporasi:
Funding originating from corporate
customers:
8 Simpanan operasional - - - - - - - - - -
Operational savings
9 Pendanaan lainnya yang berasal 326,018 593,294 136,437 - 364,866 316,624 710,182 112,353 179 411,268
dari nasabah korporasi
Other funding originating from
corporate customers
10 Liabilitas yang memiliki pasangan aset - - - - - - - - - -
yang saling bergantung
Liabilities that have interdependent
pairs of assets
11 Liabilitas dan ekuitas lainnya : 43,910 442 44,147 1,046
Other liabilities and equity:
12 NSFR liabilitas derivatif 442.00 1,046
NSFR derivative liability
13 Ekuitas dan liabilitas lainnya yang 43,910 - - - - - 44,147 - - -
tidak masuk dalam kategori diatas
Equity and other liabilities that
are not included in the above
categories
14 Total ASF 6,051,523 6,152,341
Total ASF
15 Total HQLA dalam rangka -
perhitungan NSFR
Total HQLA in the framework of
calculating the NSFR
16 Simpanan pada lembaga keuangan 9,025 - - - 4,513 12,279 - - - 16,137
lain untuk tujuan operasional
Deposits in other financial institutions
for operational purposes
17 Pinjaman dengan kategori Lancar dan - 1,774,166 2,980,664 1,254,587 2,422,740 - 3,353,817 980,790 1,378,983 2,470,573
Dalam Perhatian Khusus (performing)
Loans categorized as Current and
Special Mention (performing)
18 Kepada lembaga keuangan yang - - - - - - - - - -
dijamin dengan HQLA Level 1
To financial institutions guaranteed
by HQLA Level 1
19 Kepada lembaga keuangan yang - - - - - - - - - -
dijamin bukan dengan HQLA Level
1 dan pinjaman kepada lembaga
keuangan tanpa jaminan
To financial institutions that are not
guaranteed with Level 1 HQLA and
loans tofinancial institutions without
collateral
292 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 293
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Posisi Tanggal Laporan Sebelumnya (Bulan/Tahun) Posisi Tanggal Laporan Sebelumnya (Bulan/Tahun)
Position Date of Previous Report Position Date of Previous Report
Nilai Tercatat Berdasarkan Sisa Jangka Waktu Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah) (Dalam Juta Rupiah)
Komponen ASF Carrying Value Based on Remaining Term (In Million Rupiah) Total Nilai Carrying Value Based on Remaining Term (In Million Rupiah)
ASF Component Tertimbang Total Nilai Tertimbang
≥ 6 bulan - Total Weighted ≥ 6 bulan - Total Weighted Value
Tanpa Jangka Waktu¹ < 6 bulan < 1 tahun ≥ 1 tahun Tanpa Jangka Waktu¹ < 6 bulan ≥ 1 tahun
Value < 1 tahun
No Period 1 < 6 months ≥ 6 months - < ≥ 1 year No Period 1 < 6 months ≥ 1 year
≥ 6 months - < 1 year
1 year
20 Kepada korporasi non-keuangan, - 1,702,899 2,898,311 1,212,668 2,318,682 - 3,263,897 916,601 1,308,190 2,342,023
nasabah retail dan nasabah usaha
mikro dan kecil, pemerintah pusat,
pemerintah negara lain, Bank
Indonesia, bank sentral negara
lain dan entitas sektor publik, yang
diantaranya:
To non-financial corporations, retail
customers and micro and small
business customers, the central
government, governments of other
countries, Bank Indonesia, central
banks of other countries and public
sector entities, which include:
21 Memenuhi kualifikasi untuk 71,216 82,236 25,448 93,267 - 89,920 63,920 27,694 94,921
mendapat bobot risiko 35%
atau kurang, sesuai SE OJK
ATMR untuk Risiko Kredit
Meet the qualifications to get
a risk weight of 35% or less,
according to the SE OJK ATMR
for Credit Risk
22 Kredit beragun rumah tinggal yang - - - - - - - - -
tidak sedang dijaminkan, yang
diantaranya :
Residential mortgage backed loans
that are not being guaranteed,
which include:
23 Memenuhi kualifikasi untuk 51 117 16,471 10,790 - - 269 15,699 10,339
mendapat bobot risiko 35%
atau kurang, sesuai SE OJK
ATMR untuk Risiko Kredit
Meet the qualifications to get
a risk weight of 35% or less,
according to the SE OJK ATMR
for Credit Risk
24 Surat Berharga dengan kategori - - - - - - - - 27,400 23,290
Lancar dan Kurang Lancar
(performing) yang tidak sedang
dijaminkan, tidak gagal bayar
, dan tidak masuk sebagai
HQLA, termasuk saham yang
diperdagangkan di bursa
Securities categorized as
Current and Substandard
(performing) that are not being
pledged as collateral, have
not defaulted on, and are not
included as HQLA, including
shares traded on the exchange
25 Aset yang memiliki pasangan liabilitas - - - - - - - - - -
yang saling bergantung
Assets that have interdependent pairs
of liabilities
26 Aset lainnya : 252,373 49,002 24,420 128,007 300,938 256,953 81,165 7,382 94,077 287,538
Other assets :
27 Komoditas fisik yang yang -
diperdagangkan, termasuk emas
Physical commodities that are
traded, including gold
28 Kas, surat berharga dan aset lainnya - -
yang dicatat sebagai initial margin
untuk kontrak derivatif dan kas
atau aset lain yang diserahkan
sebagai default fund pada central
counterparty (CCP)
Cash, marketable securities and
other assets recorded as initial
margin for derivative contracts
and cash or other assets submitted
as default funds to the central
counterparty (CCP)
294 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 295
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ANALISIS DAN PEMBAHASAN
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Posisi Tanggal Laporan Sebelumnya (Bulan/Tahun) Posisi Tanggal Laporan Sebelumnya (Bulan/Tahun)
Position Date of Previous Report Position Date of Previous Report
Nilai Tercatat Berdasarkan Sisa Jangka Waktu Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Juta Rupiah) (Dalam Juta Rupiah)
Komponen ASF Carrying Value Based on Remaining Term (In Million Rupiah) Total Nilai Carrying Value Based on Remaining Term (In Million Rupiah)
ASF Component Tertimbang Total Nilai Tertimbang
≥ 6 bulan - Total Weighted ≥ 6 bulan - Total Weighted Value
Tanpa Jangka Waktu¹ < 6 bulan < 1 tahun ≥ 1 tahun Tanpa Jangka Waktu¹ < 6 bulan ≥ 1 tahun
Value < 1 tahun
No Period 1 < 6 months ≥ 6 months - < ≥ 1 year No Period 1 < 6 months ≥ 1 year
≥ 6 months - < 1 year
1 year
29 NSFR aset derivatif 253 253 44 44
NSFR derivative assets
30 NSFR liabilitas derivatif sebelum - -
dikurangi dengan variation margin
NSFR of derivative payable before
deducting with variation margin
31 Seluruh aset lainnya yang tidak 252,373 48,749 24,420 128,007 300,685 256,953 81,121 7,382 94,077 287,494
masuk dalam kategori diatas
All other assets that are not
included in the above categories
32 Rekening Administratif 273,213 13,661 256,455 12,801
Administrative Account
33 Total RSF 2,741,851 2,787,048
Total RSF
34 Rasio Pendanaan Stabil Bersih (Net 220.71%
Stable Funding Ratio (%))
Net Stable Funding Ratio (%)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu Nilai Tercatat Berdasarkan Sisa Jangka Waktu
Carrying Value Based on Remaining Term Carrying Value Based on Remaining Term
≥ 6 bulan - ≥ 6 bulan -
Komponen ASF Tanpa Jangka < 6 bulan <1 tahun ≥ 1 tahun Total Nilai Komponen ASF Tanpa Jangka < 6 bulan <1 tahun ≥ 1 tahun Total Nilai
ASF Component No Term < 6 months ≥ 6 months - ≥ 1 year Tertimbang ASF Component No Term < 6 months ≥ 6 months - ≥ 1 year Tertimbang
<1 year Total Weighted <1 year Total Weighted
Nilai Tercatat Nilai Tercatat Nilai Tercatat Nilai Tercatat Value Nilai Tercatat Nilai Tercatat Nilai Tercatat Nilai Tercatat Value
Recorded Value Recorded Value Recorded Value Recorded Value Recorded Value Recorded Value Recorded Value Recorded Value
1 Modal: 3,508,418.00 3,508,418.00 2.2.2 Simpanan dengan jangka - 1,902,418.00 104,763.00 179.00 8,259.30
Capital waktu (contoh: Deposito)
Term deposits (e.g., deposits)
1.1 Aset yang memiliki pasangan 3,508,418.00 - - - 3,508,418.00
liabilitas yang saling bergantung 3 Pendanaan yang berasal dari 72,613.00 91,264.00 280.00 - 148,641.25
Assets that have corresponding nasabah usaha mikro dan usaha
liabilities kecil:
Funding from micro and small
1.1.1 Modal inti (Tier 1) 3,508,418.00 49,002 24,420 128,007 300,938 business customers:
Core Capital (Tier 1)
3.1 Pendanaan stabil 12,093.00 5,906.00 - - 17,099.05
1.1.2 Modal pelengkap (Tier 2) - Stable funding
Supplementary capital (Tier 2)
3.1.1 Pendanaan tanpa jangka 12,093.00 - - - 11,488.35
1.2 Modal bagi KCBA waktu (contoh: giro, tabungan)
Capital for KCBA Non-term funding (e.g.,
1.3 253 253 checking accounts, savings
Instrumen modal lainnya
Other capital instruments accounts)
2 Simpanan yang berasal dari nasabah 298,409.00 1,910,262.00 105,613.00 179.00 2,084,014.35 3.1.2 Pendanaan dengan jangka - 5,906.00 - - 5,610.70
perorangan: waktu (contoh: deposito, surat
Deposits from individual customers: berharga)
Term financing (e.g., deposits,
2.1 Simpanan stabil 10,901.00 7,844.00 850.00 - 18,615.25 securities)
Stable deposits
3.2 Pendanaan kurang stabil 60,520.00 85,358.00 280.00 - 131,542.20
2.1.1 Simpanan tanpa jangka waktu 10,901.00 - - - 10,355.95 Less Stable Fundings
(contoh: giro, tabungan)
Non-term deposits (e.g., 3.2.1 Pendanaan tanpa jangka 60,520.00 - - - 54,468.00
checking accounts, savings waktu (contoh: giro, tabungan)
accounts) Non-term funding (e.g.,
checking accounts, savings
2.1.2 Simpanan dengan jangka - 7,844.00 850.00 - 8,259.30 accounts)
waktu (contoh: Deposito)
Term deposits (e.g., deposits) 3.2.2 Pendanaan dengan jangka - 85,358.00 280.00 - 77,074.20
waktu (contoh: deposito, surat
2.2 Simpanan kurang stabil 287,508.00 1,902,418.00 104,763.00 179.00 2,065,399.10 berharga)
Less stable Deposits Term financing
(e.g., deposits, securities)
2.2.1 Simpanan tanpa jangka waktu 287,508.00 - - - 258,757.20
(contoh: giro, tabungan) 4 Pendanaan yang berasal dari 72,613.00 91,264.00 280.00 - 148,641.25
Non-term deposits (e.g., nasabah korporasi:
checking accounts, savings Funding from corporate customers:
accounts)
4.1 Simpanan operasional - - - - -
Operational savings
296 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 297
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
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Nilai Tercatat Berdasarkan Sisa Jangka Waktu Nilai Tercatat Berdasarkan Sisa Jangka Waktu
Carrying Value Based on Remaining Term Carrying Value Based on Remaining Term
≥ 6 bulan - ≥ 6 bulan -
Komponen ASF Tanpa Jangka < 6 bulan <1 tahun ≥ 1 tahun Total Nilai
Tanpa Jangka < 6 bulan <1 tahun ≥ 1 tahun Total Nilai
Komponen ASF
ASF Component No Term < 6 months ≥ 6 months - ≥ 1 year Tertimbang No Term < 6 months ≥ 6 months - ≥ 1 year Tertimbang
ASF Component
<1 year Total Weighted <1 year Total
Nilai Tercatat Nilai Tercatat Nilai Tercatat Nilai Tercatat Value Nilai Tercatat Nilai Tercatat Nilai Tercatat Nilai Tercatat Weighted
Recorded Value Recorded Value Recorded Value Recorded Value Recorded Recorded Recorded Recorded Value
Value Value Value Value
4.2 Simpanan non-operasional 316,624.00 710,182.00 112,353.00 - 411,267.50
dan/atau liabilitas lainnya yang Aset Pada Neraca
bersifat non-operasional yang Assets on the Balance Sheet
berasal dari:
Non-operating deposits and/ 1 Total HQLA dalam rangka perhitungan NSFR 286,146.00 699,803.00 - - -
or other liabilities of a non- Non-operating deposits and/or other liabilities of a non-
operating nature that arise operating nature that arise from:
from:
1.1 HQLA Level 1 286,146.00 699,803.00 - - -
4.2.1 Perusahaan non-keuangan 316,561.00 710,182.00 112,353.00 - 411,267.50 Level 1 HQLA
Non-financial companies
1.1.1 Kas dan setara kas 28,287.00 - - - -
- - - - Cash and cash equivalents
4.2.2 Pemerintah Indonesia -
The Government of
1.1.2 Penempatan pada Bank Indonesia 257,859.00 699,803.00 - - -
Indonesia
Placement at Bank Indonesia
4.2.3 Pemerintah negara lain - - - - - 1.1.3 - - - -
HQLA Level 1 tidak termasuk aset yang mendapatkan -
The governments of other
faktor RSF 0%
countries
Level 1 HQLA does not include assets that receive an
- - - - - RSF factor of 0%
4.2.4 Entitas Sektor Publik
Public Sector Entities
1.1.3.1 Bebas dari segala klaim (unencumbered ) - - - - -
- - - - - Free from all claims (unencumbered)
4.2.5 Bank pembangunan
multilateral 1.3 - - - -
Tidak bebas dari segala klaim (encumbered ), -
Multilateral development
berdasarkan sisa jangka waktu pengikatan aset
bank
Not free of all claims (encumbered), based on the
- - - - - remaining term of the asset pledge
4.2.6 Bank Indonesia
Bank of Indonesia
1.2 HQLA Level 2A - - - - -
4.2.7 Bank sentral negara lain - - - - - Level 2A HQLA
Central banks of other
1.2.1 Bebas dari segala klaim (unencumbered ) - - - - -
countries
Free from all claims (unencumbered)
4.2.8 Lembaga keuangan 63.00 - - - - 1.2.2 - - - -
Tidak bebas dari segala klaim (encumbered ), -
Financial institution
berdasarkan sisa jangka waktu pengikatan aset
- - - - - Not free of all claims (encumbered), based on the
4.2.9 Lainnya
Others remaining term of the asset pledge
5 Liabilitas yang memiliki hubungan - - - - - 1.3 HQLA Level 2B - - - - -
kebergantungan dengan aset Level 2B HQLA
tertentu - -
1.3.1 Bebas dari segala klaim (unencumbered ) - - -
Liabilities that have a dependent Free from all claims (unencumbered)
relationship with certain assets
1.3.2 Tidak bebas dari segala klaim (encumbered ), - - - - -
6 Liabilitas dan ekuitas lainnya : 44,147.00 1,046.00 -
berdasarkan sisa jangka waktu pengikatan aset
Other liabilities and equity:
Not free of all claims (encumbered), based on the
6.1 remaining term of the asset pledge
NSFR liabilitas derivatif 1,046.00
NSFR for derivative liabilities
2 Simpanan atau penempatan dana pada lembaga 12,279.00 19,994.00 - - 16,136.50
6.2 Liabilitas pajak tangguhan - - - - - keuangan lain untuk aktivitas operasional
Deferred tax liability Deposits or funds placed with other financial institutions
for operational activities
6.3 Kepentingan non-pengendali - - - - -
yang tidak memenuhi persyaratan 2.1 Bebas dari segala klaim (unencumbered ) 12,279.00 19,994.00 - - 16,136.50
Free from all claims (unencumbered)
untuk diperhitungkan sebagai
modal inti utama (Tier 1) 2.2 10,901.00 850.00 - 18,615.25
Tidak bebas dari segala klaim (encumbered ) 7,844.00
Non-controlling interests that
Not free from any claims (encumbered)
do not meet the requirements to
be counted as Common Equity 2.1.1 Sisa jangka waktu pengikatan aset < 6 bulan - - - - -
capital (Tier 1) Remaining term of asset lock-up < 6 months
6.4 Utang tanggal perdagangan - - - - - 2.1.2 Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 - - - - -
(trade date payable ) tahun
Trade date payable Remaining term of asset lock-up: ≥ 6 months < 1
year
6.5 Ekuitas dan liabilitas lainnya - - - - -
yang tidak masuk dalam kategori 2.1.3 Sisa jangka waktu pengikatan aset ≥ 1 tahun - - - - -
diatas, termasuk liabilitas lainnya Remaining term of asset lock-up ≥ 1 year
tanpa jangka waktu*)
Equity and other liabilities that do 3 Pinjaman kategori Lancar dan Dalam Perhatian Khusus - 3,353,817.00 980,790.00 1,378,983.00 2,470,572.55
not fall into the categories above, (performing ) dan surat berharga yang tidak gagal bayar
including other liabilities with no (default )
specified maturity*) Loans classified as performing and under special watch
(performing) and securities that are not in default
7 Total ASF 6,152,341.10 (default)
Total ASF
3.1 Pinjaman kategori Lancar dan Dalam Perhatian Khusus - 3,353,817.00 980,790.00 1,351,583.00 2,447,282.55
(performing ) yang diberikan kepada:
Loans classified as performing and under special watch
(performing) and securities that are not in default
(default)
298 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 299
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LAMPIRAN
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Nilai Tercatat Berdasarkan Sisa Jangka Waktu Nilai Tercatat Berdasarkan Sisa Jangka Waktu
Carrying Value Based on Remaining Term Carrying Value Based on Remaining Term
≥ 6 bulan - ≥ 6 bulan -
Tanpa Jangka < 6 bulan <1 tahun ≥ 1 tahun Total Nilai
Tanpa Jangka < 6 bulan <1 tahun ≥ 1 tahun Total Nilai
Komponen ASF No Term
Komponen ASF No Term
< 6 months ≥ 6 months - ≥ 1 year Tertimbang < 6 months ≥ 6 months - ≥ 1 year Tertimbang
ASF Component ASF Component
<1 year Total <1 year Total
Nilai Tercatat Nilai Tercatat Nilai Tercatat Nilai Tercatat Weighted Nilai Tercatat Nilai Tercatat Nilai Tercatat Nilai Tercatat Weighted
Recorded Recorded Recorded Recorded Value Recorded Recorded Recorded Recorded Value
Value Value Value Value Value Value Value Value
3.1.1 Lembaga keuangan yang dijamin oleh HQLA Level 1 - - - - - 3.1.4.1.2.1 Sisa jangka waktu pengikatan aset < 6 bulan - - - - -
yang memenuhi persyaratan Remaining term of asset lock-up < 6 months
Financial institutions backed by Level 1 HQLA that
meet the requirements 3.1.4.1.2.2 Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 - - - - -
tahun
3.1.1.1 Bebas dari segala klaim (unencumbered ) - - - - - Remaining term of asset lock-up: ≥ 6 months <
Free of any claims (unencumbered) 1year
3.1.1.2 Tidak bebas dari segala klaim (encumbered ) - - - - - 3.1.4.1.2.3 Sisa jangka waktu pengikatan aset ≥ 1 tahun - - - - -
Not free from any claims (encumbered) Remaining term of asset lock-up ≥ 1 year
3.1.1.2.1 Sisa jangka waktu pengikatan aset < 6 bulan - - - - - 3.1.4.2 Dikenakan bobot risiko ≤ 35% dalam pehitungan ATMR - 1,740,587.00 697,639.00 1,308,190.00 2,331,074.50
Remaining term of asset lock-up < 6 months risiko kredit dengan pendekatan standar
Assigned a risk weight of ≤ 35% in the ATMR calculation
3.1.1.2.2 Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 - - - - - credit risk using the standard approach
tahun
Remaining term of asset lock-up: ≥ 6 months < 1year 3.1.4.2.1 Bebas dari segala klaim (unencumbered ) - 1,740,587.00 697,639.00 1,308,190.00 2,331,074.50
Free of any claims (unencumbered)
3.1.1.2.2 Sisa jangka waktu pengikatan aset ≥ 1 tahun - - - - -
Remaining term of asset lock-up ≥ 1 year 3.1.4.2.2 Tidak bebas dari segala klaim (encumbered ) - - - - -
Not free of any claims (unencumbered)
3.1.2 Lembaga keuangan yang dijamin dengan non-HQLA - - - - -
Level 1, atau tidak memenuhi persyaratan tertentu atau 3.1.4.2.2.1 Sisa jangka waktu pengikatan aset < 6 bulan - - - - -
tanpa agunan Remaining term of asset lock-up < 6 months
Financial institutions backed by Level 1 HQLA that meet
the requirements 3.1.4.2.2.2 Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 - - - - -
tahun
3.1.2.1 Bebas dari segala klaim (unencumbered ) - - - - - Remaining term of asset lock-up: ≥ 6 months <
Free of any claims (unencumbered) 1year
3.1.2.2 Tidak bebas dari segala klaim (encumbered ) - - - - - 3.1.4.2.2.3 Sisa jangka waktu pengikatan aset ≥ 1 tahun - - - - -
Not free from any claims (encumbered) Remaining term of asset lock-up ≥ 1 year
3.1.2.2.1 Sisa jangka waktu pengikatan aset < 6 bulan - - - - - 3.1.5 Tagihan (termasuk pinjaman) kepada Bank Indonesia dan - - - - -
Remaining term of asset lock-up < 6 months bank sentral negara lain dengan sisa jangka waktu kurang
dari 1 tahun selain surat berharga yang diterbitkan atau
3.1.2.2.2 Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 - - - - - dijamin oleh Bank Indonesia dan bank sentral negara lain
tahun Receivables (including loans) from Bank Indonesia and
Remaining term of asset lock-up: ≥ 6 months < 1year central banks of other countries with a remaining
- - - maturity of less than 1 year, excluding securities issued or
3.1.2.2.3 Sisa jangka waktu pengikatan aset ≥ 1 tahun - -
Remaining term of asset lock-up ≥ 1 year guaranteed by Bank Indonesia and central banks of other
countries
3.1.3 Lembaga keuangan dan tanpa agunan, termasuk - - - - -
penempatan dana (tanpa jangka waktu dan dengan 3.1.5.1 Bebas dari segala klaim (unencumbered ) - - - - -
Free of any claims (unencumbered)
jangka waktu) pada lembaga keuangan lain dan bukan
untuk aktivitas operasional 3.1.5.2 Tidak bebas dari segala klaim (encumbered ) - - - - -
Financial institutions and unsecured assets, including Not free of any claims (unencumbered)
deposits (both demand and time deposits) with other
financial institutions and not for operational activities 3.1.5.2.1 Sisa jangka waktu pengikatan aset < 6 bulan - - - - -
Remaining term of asset lock-up < 6 months
3.1.3.1 Bebas dari segala klaim (unencumbered ) - - - - -
Free of any claims (unencumbered) 3.1.5.2.2 Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 - - - - -
tahun
3.1.3.2 Tidak bebas dari segala klaim (encumbered ) - - - - - Remaining term of asset lock-up: ≥ 6 months < 1year
Not free from any claims (encumbered)
3.1.5.2.3 Sisa jangka waktu pengikatan aset ≥ 1 tahun - - - - -
3.1.3.2.1 Sisa jangka waktu pengikatan aset < 6 bulan - - - - - Remaining term of asset lock-up ≥ 1 year
Remaining term of asset lock-up < 6 months
3.1.6 Tagihan kepada Bank Indonesia dan bank sentral negara - 1,523,310.00 218,962.00 - 10,948.10
3.1.3.2.2 Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 - - - - - lain (contoh: surat berharga yang diterbitkan oleh Bank
tahun Indonesia dan bank sentral negara lain)
Remaining term of asset lock-up: ≥ 6 months < 1year Claims on Bank Indonesia and other central banks (e.g.,
- - - securities issued by Bank Indonesia and other central
3.1.3.2.3 Sisa jangka waktu pengikatan aset ≥ 1 tahun - -
Remaining term of asset lock-up ≥ 1 year banks)
3.1.4 Perusahaan non-keuangan, nasabah perorangan dan - 1,830,507.00 761,559.00 1,335,884.00 2,425,995.60 3.1.6.1 Bebas dari segala klaim (unencumbered ) - 1,523,310.00 218,962.00 - 10,948.10
Free of any claims (unencumbered)
nasabah usaha mikro dan usaha kecil, Pemerintah
Indonesia, pemerintah negara lain, Entitas Sektor Publik 3.1.6.2 Tidak bebas dari segala klaim (encumbered ) - - - - -
dan pinjaman lain, yang diantaranya: Not free of any claims (unencumbered)
Non-financial companies, individual customers, and
micro and small business customers, the Government of 3.1.6.2.1 Sisa jangka waktu pengikatan aset < 6 bulan - - - - -
Indonesia, foreign governments, public sector entities Remaining term of asset lock-up < 6 months
and other loans, including:
3.1.6.2.2 Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 - - - - -
3.1.4.1 Dikenakan bobot risiko ≤ 35% dalam pehitungan ATMR - 89,920.00 63,920.00 27,694.00 94,921.10 tahun
risiko kredit dengan pendekatan standar Remaining term of asset lock-up: ≥ 6 months < 1year
Assigned a risk weight of ≤ 35% in the ATMR calculation
credit risk using the standard approach 3.1.6.2.3 Sisa jangka waktu pengikatan aset ≥ 1 tahun - - - - -
Remaining term of asset lock-up ≥ 1 year
3.1.4.1.1 Bebas dari segala klaim (unencumbered ) - 89,920.00 63,920.00 27,694.00 94,921.10
Free of any claims (unencumbered) 3.1.7 Kredit beragun rumah tinggal, yang diantaranya: - - 269.00 15,699.00 10,338.85
Assigned a risk weight of ≤ 35% in the ATMR calculation
3.1.4.1.2 Tidak bebas dari segala klaim (encumbered ) - - - - - credit risk using the standard approach
Not free from any claims (encumbered)
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Nilai Tercatat Berdasarkan Sisa Jangka Waktu Nilai Tercatat Berdasarkan Sisa Jangka Waktu
Carrying Value Based on Remaining Term Carrying Value Based on Remaining Term
≥ 6 bulan - ≥ 6 bulan -
Tanpa Jangka < 6 bulan <1 tahun ≥ 1 tahun Total Nilai
Tanpa Jangka < 6 bulan <1 tahun ≥ 1 tahun Total Nilai
Komponen ASF No Term
Komponen ASF No Term
< 6 months ≥ 6 months - ≥ 1 year Tertimbang < 6 months ≥ 6 months - ≥ 1 year Tertimbang
ASF Component ASF Component
<1 year Total <1 year Total
Nilai Tercatat Nilai Tercatat Nilai Tercatat Nilai Tercatat Weighted Nilai Tercatat Nilai Tercatat Nilai Tercatat Nilai Tercatat Weighted
Recorded Recorded Recorded Recorded Value Recorded Recorded Recorded Recorded Value
Value Value Value Value Value Value Value Value
3.1.7.1 Dikenakan bobot risiko ≤ 35% dalam pehitungan ATMR - - 269.00 15,699.00 10,338.85 5.3 NSFR aset derivatif 44.00 - - 44.00
risiko kredit dengan pendekatan standar NSFR for derivative assets
Assigned a risk weight of ≤ 35% in the ATMR calculation
credit risk using the standard approach 5.4 20% liabilitas derivatif sebelum dikurangi dengan - - - -
variation margin
3.1.7.1.1 Bebas dari segala klaim (encumbered) - - - - - 20% of derivative liabilities before being reduced by
Free of any claims (unencumbered) the variation margin
3.1.7.1.2 Tidak bebas dari segala klaim (encumbered) - - - - - 5.5 Piutang tanggal perdagangan - - - - -
Not free of any claims (unencumbered) Trade receivables
3.1.7.1.2.1 Sisa jangka waktu pengikatan aset < 6 bulan - - - - - 5.6 Kredit atau pinjaman dengan kualitas Kurang Lancar, - 81,121.00 7,382.00 94,077.00 182,580.00
Remaining term of asset lock-up < 6 months Diragukan dan Macet (Non-Performing Loan )
Loans classified as Substandard, Doubtful, and Non-
3.1.7.1.2.2 Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 - - - - - Performing (NPL)
tahun
Remaining term of asset lock-up: ≥ 6 months < 5.7 Saham yang tidak diperdagangkan di bursa - - - - -
1year Shares not traded on the stock exchange
3.1.7.1.2.3 Sisa jangka waktu pengikatan aset ≥ 1 tahun - - - - - 5.8 Aset tetap 125,178.00 - - - -
Remaining term of asset lock-up ≥ 1 year Fixed assets
3.1.7.2 Dikenakan bobot risiko > 35% dalam pehitungan ATMR - - - - - 5.9 Faktor pengurang modal 26,861.00 - - - -
risiko kredit dengan pendekatan standar Capital reduction factors
Assigned a risk weight of > 35% in the ATMR calculation
credit risk using the standard approach 5.10 Surat berharga yang gagal bayar - - - - -
Defaulted securities
3.1.7.2.1 Bebas dari segala klaim (encumbered) - - - - -
Free of any claims (unencumbered) 5.11 Aset lainnya yang tidak bebas dari segala klaim - - -
(encumbered)
3.1.7.2.2 Tidak bebas dari segala klaim (encumbered) - - - - - Other assets that are not free of all claims
Not free of any claims (unencumbered) (encumbered)
3.1.7.2.2.1 Sisa jangka waktu pengikatan aset < 6 bulan - - - - - 5.12 Aset lainnya yang tidak masuk dalam kategori di atas**) 104,914.00 - - - 104,914.00
Remaining term of asset lock-up < 6 months Other assets not included in the categories above**)
3.1.7.2.2.2 Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 - - - - - 6 Total Aset 555,378.00 4,154,779.00 988,172.00 1,473,060.00 2,774,247.05
tahun Total Assets
Remaining term of asset lock-up: ≥ 6 months <
1year Transaksi Rekening Administratif
Administrative Account Transactions
3.1.7.2.2.3 Sisa jangka waktu pengikatan aset ≥ 1 tahun - - - - -
Remaining term of asset lock-up ≥ 1 year 7 Kewajiban komitmen dalam bentuk fasilitas kredit dan 131,510.00 98,262.00 254.00 11,501.30
fasilitas likuiditas yang bersifat tidak dapat dibatalkan
3.2 Surat berharga yang tidak mengalami gagal bayar dan - - - 27,400.00 23,290.00 (irrevocable ) atau dapat dibatalkan dengan syarat
non-HQLA serta saham yang diperdagangkan di bursa (conditionally revocable )
dan non-HQLA, dengan syarat tertentu Commitment obligations in the form of credit facilities
Securities that have not defaulted and non-HQLA, as well and liquidity facilities that are irrevocable or conditionally
as exchange-traded stocks and non-HQLA, subject to revocable
certain conditions
8 Fasilitas kredit dan fasilitas likuiditas yang bersifat dapat - - - -
3.2.1 Bebas dari segala klaim (unencumbered) - - - 27,400.00 23,290.00 dibatalkan tanpa syarat (unconditionally revocable )
Free of any claims (unencumbered) Credit facilities and liquidity facilities that are
unconditionally revocable
3.2.2 Tidak bebas dari segala klaim (encumbered) - - - - -
Not free of any claims (unencumbered) 9 Kewajiban yang berasal dari instrumen trade finance 1,088.00 - - 32.64
(termasuk garansi dan letters of credit (L/C))
3.2.2.1 Sisa jangka waktu pengikatan aset < 6 bulan - - - - - Obligations arising from trade finance instruments
Remaining term of asset lock-up < 6 months
(including guarantees and letters of credit (L/C))
3.2.2.2 Sisa jangka waktu pengikatan aset ≥ 6 bulan < 1 - - - - - 10 1,178.00 16,878.00 1,267.05
Letters of credit (L/C) dan garansi yang tidak terkait 7,285.00
tahun
dengan kewajiban trade finance
Remaining term of asset lock-up: ≥ 6 months < 1year
Letters of credit (L/C) and guarantees not related
- - - to trade finance obligations
3.2.2.3 Sisa jangka waktu pengikatan aset ≥ 1 tahun - -
Remaining term of asset lock-up ≥ 1 year
11 Kewajiban non-kontraktual - - - -
4 - - - - Non-contractual obligations
Aset yang memiliki pasangan liabilitas yang saling -
bergantung 12 99,440.00 17,132.00 12,800.99
Total Transaksi Rekening Administratif 139,883.00
An asset that has a corresponding liability that is
Total Transactions in Administrative Accounts
interdependent
13 Total RSF 2,787,048.04
5 Aset lainnya 256,953.00 81,165.00 7,382.00 94,077.00 287,538.00 Total RSF
Other assets
14 Rasio Pendanaan Stabil Bersih (Net Stable Funding Ratio 220.75%
5.1 Komoditas fisik yang diperdagangkan, termasuk emas - -
(%))
Physical commodities traded, including gold
Net Stable Funding Ratio (%)
5.2 Kas, surat berharga dan aset lainnya yang dicatat - - - -
sebagai initial margin untuk kontrak derivatif dan kas
atau aset lain yang diserahkan sebagai default fund
pada central counterparty (CCP)
Cash, securities, and other assets recorded as initial
margin for derivative contracts, and cash or other
assets deposited as a default fund with a central
counterparty (CCP)
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ANALISIS DAN PEMBAHASAN
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INDEKS SEOJK NO. 16/
Nama Bank : PT Bank of India Indonesia Tbk
Bank Name : PT Bank of India Indonesia Tbk
Posisi Laporan : 31 Desember 2025
Report Date : December 31, 2025
SEOJK.04/2021 [OJK G.4]
SEOJK INDEX NO. 16/SEOJK.04/2021
ANALISIS PERKEMBANGAN NSFR LAPORAN TAHUNAN
NSFR TREND ANALYSIS ANNUAL REPORT
Keterangan Halaman
No.
Description Page
ANALISIS SECARA INDIVIDU
1. Laporan Tahunan paling sedikit memuat:
INDIVIDUAL ANALYSIS The Annual Report shall at least contain:
a. ikhtisar data keuangan penting; 6
Faktor utama yang mempengaruhi NSFR yang Key factors affecting the published NSFR: an overview of important financial data;
dipublikasikan : b. informasi saham ( jika ada); 9
share information (if any);
ASF mengalami kenaikan sebesar Rp 100,82 Milyar ASF increased by Rp 100.82 billion, while RSF increased by
c. laporan Direksi; 19
sedangkan RSF mengalami kenaikan sebesar Rp 45,20 Rp 45.20 billion, resulting in a 0.04% increase in the NSFR the Board of Directors’ report;
Milyar yang mengakibatkan nilai NSFR mengalami to 220.75%. d. laporan Dewan Komisaris; 13
kenaikan sebesar 0,04% secara persentase menjadi the Board of Commissioners’ report;
220,75%. e. profil Emiten atau Perusahaan Publik; 28
the Issuer’s or Public Company’s profile
f. analisis dan pembahasan manajemen; 75
Faktor yang menyebabkan penurunan atau kenaikan Factors driving the increase or decrease in NSFR: management analysis and discussion;
NSFR: g. tata kelola Emiten atau Perusahaan Publik; 97
corporate governance of the Issuer or Public Company;
Di sisi ASF yang terdapat kenaikan Modal sebesar On the ASF side, capital increased by Rp 40.87 billion, retail
40,87 Milyar, kenaikan Simpanan nasabah perorangan and micro/small business customer deposits increased h. tanggung jawab sosial dan lingkungan Emiten atau Perusahaan Publik; 223
social and environmental responsibility of the Issuer or Public Company;
dan nasabah usaha mikro dan usaha kecil sebesar Rp by Rp 13.54 billion, and corporate and other customer
i. Laporan keuangan tahunan yang telah diaudit; dan 323
13,54 Milyar, dan dari nasabah korporasi serta lainnya deposits increased by Rp 46.40 billion. audited annual financial statements; and
mengalami kenaikan Rp 46,40 Milyar. j. surat pernyataan anggota Direksi dan anggota Dewan Komisaris tentang tanggung jawab atas Laporan 194
Tahunan.
statements from members of the Board of Directors and Board of Commissioners regarding their
Di sisi RSF simpanan pada lembaga keuangan lain tujuan On the RSF side, placements with other financial responsibility for the Annual Report.
untuk operasional mengalami kenaikan Rp 11,62 Milyar dan institutions for operational purposes increased by Rp 11.62 2. Ikhtisar Data Keuangan Penting
Qualitative disclosure
Pinjaman kategori performing mengalami kenaikan Rp billion, performing loans increased by Rp 47.83 billion, while
a. Ikhtisar data keuangan penting memuat informasi keuangan yang disajikan dalam bentuk perbandingan selama 3 (tiga) tahun
47,83 Milyar, Aset lainnya mengalami penurunan Rp 13,40 other assets decreased by Rp 13.40 billion and off-balance buku atau sejak memulai usahanya jika Emiten atau Perusahaan Publik tersebut menjalankan kegiatan usahanya kurang dari 3
Milyar dan Rekening Administratif mengalami penurunan sheet accounts decreased by Rp 0.86 billion. (tiga) tahun, paling sedikit memuat:
Financial Highlights contain financial information presented in the form of comparison for 3 (three) financial years or since the
Rp 0,86 Milyar. Company started business if established for less than three (3) years, and at least contains :
1) pendapatan/penjualan; 6
Revenue/sales;
Komposisi aset dan liabilitas yang saling bergantung. The composition of assets and liabilities is interdependent.
2). laba bruto; 6
Gross income;
3). laba (rugi); 6
Net profit (loss);
4). jumlah laba (rugi) yang dapat diatribusikan kepada pemilik entitas induk dan kepentingan non pengendali; 7
The amount of income (loss) attributable to owners of the parent entity and non-controlling interests;
5). total laba (rugi) komprehensif; 7
Total comprehensive net income (loss);
6). jumlah laba (rugi) komprehensif yang dapat diatribusikan kepada pemilik entitas induk dan kepentingan non 7
pengendali;
the amount of comprehensive income (loss) attributable to owners of the parent and non-controlling
interests;
7). laba (rugi) per saham; 7
net income (loss) per share;
8). jumlah aset; 6
total assets;
9). jumlah liabilitas; 6
total liabilities;
10) jumlah ekuitas; 6
total equity;
11). rasio laba (rugi) terhadap jumlah aset; 8
ratio of net income (loss) to total assets;
12). rasio laba (rugi) terhadap ekuitas; 8
ratio of net income (loss) to equity;
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Keterangan Halaman Keterangan Halaman
No. No.
Description Page Description Page
13). rasio laba (rugi) terhadap pendapatan/penjualan; 8 b. peranan Direksi dalam perumusan strategi dan kebijakan strategis Emiten atau Perusahaan Publik; 20
ratio of net income (loss) to earnings/sales; Role of the Board of Directors in formulating strategies and strategic policies of Issuers or Public Companies;
14). rasio lancar; 8 c. proses yang dilakukan Direksi untuk memastikan implementasi strategi Emiten atau Perusahaan Publik; 21
current ratio; Process carried out by the Board of Directors to ensure the implementation of the Issuer’s or Public
Company’s strategy
15). rasio liabilitas terhadap ekuitas; 8
ratio of liabilities to equity; d. perbandingan antara hasil yang dicapai dengan yang ditargetkan Emiten atau Perusahaan Publik; 22
A comparison between the targets / forecasts at the beginning of the financial year and the result achieved;
16). rasio liabilitas terhadap jumlah aset; 8
ratio of liabilities to total assets; e. kendala yang dihadapi Emiten atau Perusahaan Publik; 22
The constraints faced by the Listed or Public Company;
17). informasi dan rasio keuangan lainnya yang relevan dengan Emiten atau Perusahaan Publik dan jenis 8
industrinya. 2) gambaran tentang prospek usaha Emiten atau Perusahaan Publik; 23
information and other financial ratios relevant to the issuer of a Public Company and type of industry; Description of the business prospects of the Issuer or Public Company;
b. Informasi Saham 9 3) penerapan tata kelola Emiten atau Perusahaan Publik. 23
Informasi saham bagi Perusahaan Terbuka paling sedikit memuat: The application of the Good Corporate Governance of Listed or Public Company;
Share Information
Share information for Public Company shall at least contains : d. Laporan Dewan Komisaris 13
Laporan Dewan Komisaris paling sedikit memuat uraian singkat mengenai:
1) Saham yang telah diterbitkan untuk setiap masa triwulan yang disajikan dalam bentuk perbandingan selama 2 (dua) 9 The Board of Commissioners report
tahun buku terakhir, paling sedikit memuat: The Board of Commissioners report must contain at least the following:
Issued-shares for each quarter (if any) are presented in the form of comparison for two (2) years, and shall at least
include: 1) penilaian terhadap kinerja Direksi mengenai pengelolaan Emiten atau Perusahaan Publik, termasuk pengawasan 13
Dewan Komisaris dalam perumusan dan implementasi strategi Emiten atau Perusahaan Publik yang dilakukan oleh
a. jumlah saham yang beredar; 9 Direksi;
Number of outstanding shares; Evaluation of the performance of the Board of Directors regarding the management of Issuers or Public Companies,
including the supervision of the Board of Commissioners in the formulation and implementation of strategies for Issuers
b. kapitalisasi pasar berdasarkan harga pada bursa efek tempat saham dicatatkan; 9 or Public Companies carried out by the Board of Directors;
Market capitalisation based on prices of the Stock Exchange where the securities are listed;
2) pandangan atas prospek usaha Emiten atau Perusahaan Publik yang disusun oleh Direksi; 14
c. harga saham tertinggi, terendah, dan penutupan berdasarkan harga pada bursa efek tempat saham 9 The view on the company’s business prospect as prepared by the Board of Directors.
dicatatkan;
The highest, lowest, and closing stock price, and closing based on the securities exchange where the 3) pandangan atas penerapan tata kelola Emiten atau Perusahaan Publik. 15
securities are listed; The view on good corporate governance implementation;
d. volume perdagangan pada bursa efek tempat saham dicatatkan. 9 e. Profil Emiten atau Perusahaan Publik 28
The trading volume on the Stock Exchange where the securities are listed; Profil Emiten atau Perusahaan Publik paling sedikit memuat informasi:
Issuer or Public Company Profile
Informasi dalam huruf b), huruf c) dan huruf d) hanya diungkapkan jika sahamnya tercatat di bursa efek; 9 The profile of the Issuer or Public Company contains at least the following information:
Information in point a) disclosed by the Issuer which is a public company whose shares are listed or not listed on the
Stock Exchange; Information in point b), c) and d) disclosed if only the Issuer is a public company and its shares are 1) nama Emiten atau Perusahaan Publik termasuk apabila terdapat perubahan nama, alasan perubahan, dan tanggal 28
listed on the Stock Exchange; efektif perubahan nama pada tahun buku;
The Company’s name including among others if there is a change in the name, reason for the change, and effective
2) dalam hal terjadi aksi korporasi yang menyebabkan terjadinya perubahan pada saham, seperti pemecahan saham 10 date of the name change in the fiscal year;
(stock split), penggabungan saham (reverse stock), dividen saham, saham bonus, perubahan nilai nominal saham,
penerbitan efek konversi, serta penambahan dan pengurangan modal, informasi saham sebagaimana dimaksud pada 2) akses terhadap Emiten atau Perusahaan Publik termasuk kantor cabang atau kantor perwakilan yang memungkinkan 28
angka 1) ditambahkan penjelasan paling sedikit mengenai: masyarakat dapat memperoleh informasi mengenai Emiten atau Perusahaan Publik, meliputi:
In the event that any corporate action takes place, such as stock split, reverse stock, issuance of dividend shares, Access to the Public Company including a branch office or representative office which allows public to obtain
issuance of bonus shares, and reduction in the par value of the shares, the share price information as mentioned in no. 1 information about company, including:
must include information on, among others, the following:
a. alamat; 28
a. tanggal pelaksanaan aksi korporasi; 10 address;
Date of corporate actions;
b. nomor telepon; 28
b. rasio pemecahan saham (stock split), penggabungan saham (reverse stock), dividen saham, saham bonus, 10 telephone number;
jumlah efek konversi yang diterbitkan, dan perubahan nilai nominal saham;
Ratio of stock split, reverse stock, stock dividends, bonus shares, and changes in the nominal share value; c. alamat surat elektronik; 28
email address;
c. jumlah saham beredar sebelum dan sesudah aksi korporasi; 10
Number of outstanding shares before and after the corporate action; d. alamat situs web; 28
websites;
d. jumlah efek konversi yang dilaksanakan ( jika ada); 10
Total number of convertible securities exercised (if any); 3) riwayat singkat Emiten atau Perusahaan Publik; 32
A short history of the Company;
e. harga saham sebelum dan sesudah aksi korporasi; 10
Share price before and after the corporate action; 4) visi dan misi Emiten atau Perusahaan Publik serta budaya perusahaan (corporate culture) atau nilai-nilai perusahaan; 29
Visions, missions and corporate cultur
3) dalam hal terjadi penghentian sementara perdagangan saham (suspension) dan/atau pembatalan pencatatan 10
saham (delisting) dalam tahun buku, dijelaskan alas an penghentian sementara perdagangan saham (suspension) 5) kegiatan usaha menurut anggaran dasar terakhir, kegiatan usaha yang ijalankan pada tahun buku, serta jenis barang 36
dan/atau pembatalan pencatatan saham (delisting) tersebut; dan/atau jasa yang dihasilkan;
In the event that the company’s shares are presently suspended as mentioned in no. 3 as at the date of the publication The Company’s business activities as per the most recent Article of Association during Fiscal Year as well as the type of
of the annual report, the company must provide the actions that have been taken to address the issue. products and / or services provided;
4) dalam hal penghentian sementara perdagangan saham (suspension) sebagaimana dimaksud pada angka 3) dan/ 10
6) wilayah operasional Emiten atau Perusahaan Publik; wilayah operasional merupakan wilayah atau daerah pelaksanaan 65
atau proses pembatalan pencatatan saham (delisting) masih berlangsung hingga akhir periode Laporan Tahunan, kegiatan operasional atau jangkauan dari kegiatan operasional perusahaan.
dijelaskan tindakan yang dilakukan untuk menyelesaikan penghentian sementara perdagangan saham (suspension) Operational area of the Issuer or Public Company; operational area is the area or area for the implementation of
dan/atau pembatalan pencatatan saham (delisting) tersebut. operational activities or the range of the company’s operational activities.
In the case of temporary suspension of stock trading and / or the delisting as mentioned in point 3) is still happening 7) struktur organisasi Emiten atau Perusahaan Publik dalam bentuk bagan, paling sedikit sampai dengan struktur 1 (satu) 42
until the end of the Annual Report, Issuer or Public Company describes the actions taken to resolve the temporary tingkat di bawah Direksi termasuk komite di bawah Direksi ( jika ada) dan komite di bawah Dewan Komisaris, disertai
suspension and / or the delisting; dengan nama dan jabatan;
The Company’s organizational structure in chart, detailing at least 1 (one) level below the Board of Directors including
c. Laporan Direksi 19
Laporan Direksi paling sedikit memuat uraian singkat mengenai: committees below the Board of Directors (if any) and committees below the Board of Commissioners, complete with the
The Board of Directors report name and position;
The Board of Directors report must contain at least the following: 8) daftar keanggotaan asosiasi industri baik dalam skala nasional maupun internasional yang berkaitan dengan 72
1) kinerja Emiten atau Perusahaan Publik, paling sedikit memuat: penerapan keuangan berkelanjutan;
Performance of the issuer or Public Company, at least containing: List of industry association memberships both on a national and international scale related to the implementation of
sustainable finance;
a. strategi dan kebijakan strategis Emiten atau Perusahaan Publik; 19
Strategy and strategic policy of the Listed or Public Company; 9) profil Direksi, paling sedikit memuat: 49
The Board of Directors profile, including:
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Keterangan Halaman Keterangan Halaman
No. No.
Description Page Description Page
a. nama dan jabatan yang sesuai dengan tugas dan tanggung jawab; 49 h. pernyataan independensi komisaris independent dalam hal komisaris independen telah menjabat lebih dari 46
Name and position in accordance to the duties and responsibilities; 2 (dua) periode;
A statement in terms of the independence of the Independent Commissioner has served more than 2 (two)
b. foto terbaru; 49 periods;
A recent photograph;
i. perubahan komposisi anggota Dewan Komisaris dan alasan perubahannya. Dalam hal tidak terdapat 45
c. usia; 49 perubahan komposisi anggota Dewan Komisaris, maka diungkapkan mengenai hal tersebut;
age; Changes in the composition of the members of the Board of Commissioners and the reasons for the changes.
d. kewarganegaraan; 49 In the event that there is no change in the composition of the members of the Board of Commissioners, this
nationality; matter shall be disclosed;
e. riwayat pendidikan dan/atau sertifikasi; 49 11) dalam hal terdapat perubahan susunan anggota Direksi dan/atau anggota Dewan Komisaris yang terjadi setelah tahun 45
Educational background and/or certification; buku berakhir sampai dengan batas waktu penyampaian Laporan Tahunan, susunan yang dicantumkan dalam Laporan
Tahunan adalah susunan anggota Direksi dan/atau anggota Dewan Komisaris yang terakhir dan sebelumnya;
f. riwayat jabatan, meliputi informasi: 49 In the event that there is a change in the composition of the members of the Board of Directors and/or members of the
Employment history, including information of: Board of Commissioners that occurs after the fiscal year ends up to the deadline for submitting the Annual Report, the
composition included in the Annual Report is the last and previous composition of the members of the Board of Directors
i. perbandingan antara hasil yang dicapai dengan yang ditargetkan Emiten atau Perusahaan Publik; 49 and/or members of the Board of Commissioners;
A comparison between the targets / forecasts at the beginning of the financial year and the result
achieved; 12) jumlah karyawan menurut jenis kelamin, jabatan, usia, tingkat pendidikan, dan status ketenagakerjaan (tetap/kontrak) 67
dalam tahun buku; Pengungkapan informasi dapat disajikan dalam bentuk tabel.
ii. strategi dan kebijakan strategis Emiten atau Perusahaan Publik; 49 Number of employees and description of their competence, education, and age during the fiscal year. Disclosure of
Strategy and strategic policy of the Listed or Public Company;
information can be presented in tabular form.
iii. peranan Direksi dalam perumusan strategi dan kebijakan strategis Emiten atau Perusahaan Publik; 49 13) nama pemegang saham dan persentase kepemilikan pada awal dan akhir tahun buku, yang terdiri dari informasi 59
Role of the Board of Directors in formulating strategies and strategic policies of Issuers or Public
mengenai:
Companies;
Names of shareholders and ownership percentage at the end of the fiscal year, comprising:
g. hubungan afiliasi dengan anggota Direksi lainnya,anggota Dewan Komisaris, pemegang saham utama, dan 49 a. pemegang saham yang memiliki 5% (lima persen) atau lebih saham Emiten atau Perusahaan Publik; 59
pengendali baik langsung maupun tidak langsung sampai kepada pemilik individu, meliputi nama pihak yang
Shareholders with ownership of 5% (five percent) or more of the Company’s share;
terafiliasi. Dalam hal anggota Direksi tidak memiliki hubungan afiliasi, maka Emiten atau Perusahaan Publik
mengungkapkan hal tersebut; b. anggota Direksi dan anggota Dewan Komisaris yang memiliki saham Emiten atau Perusahaan Publik. 60
Affiliation with other members of the Board of Directors, members of the Board of Commissioners, majority Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan Komisaris tidak memiliki saham, maka
and controlling shareholders, either directly or indirectly to individual owners, including names of affiliated diungkapkan mengenai hal tersebut;
parties. In the event that a member of the Board of Directors has no affiliation, the Issuer or Public Company Members of the Board of Directors and members of the Board of Commissioners who own shares of the Issuer
shall disclose this matter; or Public Company. In the event that all members of the Board of Directors and/or all members of the Board
of Commissioners do not own shares, then this matter is disclosed;
h. perubahan komposisi anggota Direksi dan alasan perubahannya. Dalam hal tidak terdapat perubahan 45
komposisi anggota Direksi, maka diungkapkan mengenai hal tersebut; c. kelompok pemegang saham masyarakat, yaitu kelompok pemegang saham yang masing-masing memiliki 60
Changes in the composition of the members of the Board of Directors and the reasons for the changes. In the kurang dari 5% (lima persen) saham Emiten atau Perusahaan Publik;
event that there is no change in the composition of the members of the Board of Directors, this matter shall Public shareholders, i.e. those who each hold less than 5% (five percent) of the Company’s shares;
be disclosed;
Catatan : Informasi di atas dapat disajikan dalam bentuk tabel. 60
10) profil Dewan Komisaris, paling sedikit memuat: 46 Note : Disclosure of information can be presented in tabular form.
The profile of the member of the Board of Commissioners, including:
14) persentase kepemilikan tidak langsung atas saham Emiten atau Perusahaan Publik oleh anggota Direksi dan anggota 60
a. nama dan jabatan; 46 Dewan Komisaris pada awal dan akhir tahun buku, termasuk informasi mengenai pemegang saham yang terdaftar
name and position; dalam daftar pemegang saham untuk kepentingan kepemilikan tidak langsung anggota Direksi dan anggota Dewan
Komisaris; Dalam hal seluruh anggota Direksi dan/atau seluruh anggota Dewan Komisaris tidak memiliki kepemilikan
b. foto terbaru; 46 tidak langsung atas saham Emiten atau Perusahaan Publik, maka diungkapkan mengenai hal tersebut.
A recent photograph;
The percentage of indirect ownership of the shares of the Issuer or Public Company by members of the Board of
c.. usia; 46 Directors and members of the Board of Commissioners at the beginning and end of the fiscal year, including information
age; on shareholders registered in the shareholder register for the benefit of indirect ownership of members of the Board of
Directors and members of the Board of Commissioners;
d. kewarganegaraan; 46
nationality; 15) jumlah pemegang saham dan persentase kepemilikan per akhir tahun buku berdasarkan klasifikasi: 60
Number of shareholders and the ownership percentage at end of the financial year based on their classification:
e. riwayat pendidikan dan/atau sertifikasi; 46
Educational background and/or certification; a. kepemilikan institusi lokal; 60
Local institutions ownership;
f.. riwayat jabatan, meliputi informasi: 46
Employment history, including information of: b. kepemilikan institusi asing; 60
Foreign institutions ownership;
1) dasar hukum pengangkatan sebagai anggota Dewan Komisaris; 46
The appointment of legal basis as member of the Board of Commissioners; c. kepemilikan individu lokal; 60
Local individual ownership;
2) dasar hukum pengangkatan pertama kali sebagai anggota Dewan Komisaris yang merupakan 46
komisaris independen pada Emiten atau Perusahaan Publik yang bersangkutan; d. kepemilikan individu asing; 60
Legal basis for the first appointment as a member of the Board of Commissioners who is an Foreign individual ownership;
independent commissioner of the Issuer or Public Company concerned;
16) informasi mengenai pemegang saham utama dan pengendali Emiten atau Perusahaan Publik, baik langsung maupun 61
3) rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota 46 tidak langsung, sampai kepada pemilik individu, yang disajikan dalam bentuk skema atau bagan;
komite serta jabatan lainnya baik di dalam maupun di luar Emiten atau Perusahaan Publik. Dalam Information on the majority shareholders and controlling shareholders of the Company, either directly or indirectly, up to
hal anggota Dewan Komisaris tidak memiliki rangkap jabatan, maka diungkapkan mengenai hal the individual owners, presented in the form of charts;
tersebut;
17) nama entitas anak, perusahaan asosiasi, perusahaan ventura bersama dimana Emiten atau Perusahaan Publik memiliki 61
Concurrent positions, either as a member of the Board of Commissioners, member of the Board of
pengendalian bersama entitas ( jika ada), beserta persentase kepemilikan saham, bidang usaha, total aset, dan status
Directors, and/or committee member as well as other positions both inside and outside the Issuer
operasi entitas anak, perusahaan asosiasi, perusahaan ventura bersama; Untuk entitas anak, ditambahkan informasi
or Public Company. In the event that a member of the Board of Commissioners does not have
mengenai alamat entitas anak tersebut.
concurrent positions, then this is disclosed;
Name of subsidiaries, associated companies, joint venture in which the Public Company have jointly controlled entities,
4) pengalaman kerja beserta periode waktunya baikdi dalam maupun di luar Emiten atau Perusahaan 46 as well as share ownership percentage, line of business, total assets and operating status Public Company (if any); For a
Publik; subsidiary, and information about the address of the subsidiaries;
Employment history along with the time period of work both inside and outside of the Public
18) kronologis pencatatan saham, jumlah saham, nilai nominal, dan harga penawaran dari awal pencatatan hingga akhir 63
Company;
tahun buku serta nama bursa efek dimana saham Emiten atau Perusahaan Publik dicatatkan, termasuk pemecahan
g. hubungan afiliasi dengan anggota Dewan Komisaris lainnya, pemegang saham utama, dan pengendali 46 saham (stock split), penggabungan saham (reverse stock), dividen saham, saham bonus, dan perubahan nilai nominal
baik langsung maupun tidak langsung sampai kepada pemilik individu, meliputi nama pihak yang terafiliasi; saham, pelaksanaan efek konversi, pelaksanaan penambahan dan pengurangan modal ( jika ada);
Dalam hal anggota Dewan Komisaris tidak memiliki hubungan afiliasi, maka Emiten atau Perusahaan Publik Chronology of share listing, number of shares, nominal value, and offering price from the beginning of listing to the
mengungkapkan hal tersebut; end of the fiscal year as well as the name of the stock exchange where the shares of the Issuer or Public Company are
Affiliation with other members of the Board of Commissioners, major shareholders, and controllers either listed, including stock splits, reverse stock, dividends shares, bonus shares, and changes in the nominal value of shares,
directly or indirectly to individual owners, including names of affiliated parties; In the event that a member of implementation of conversion effects, implementation of capital additions and subtractions (if any);
the Board of Commissioners has no affiliation, the Issuer or Public Company shall disclose this matter;
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
Keterangan Halaman Keterangan Halaman
No. No.
Description Page Description Page
19) informasi pencatatan efek lainnya selain efek sebagaimana dimaksud pada angka 18), yang belum jatuh tempo pada 64 a. tujuan dari ikatan tersebut; 88
tahun buku paling sedikit memuat nama efek, tahun penerbitan, tingkat suku bunga/imbal hasil, tanggal jatuh tempo, The purpose of such commitment;
nilai penawaran, dan peringkat efek ( jika ada);
Other securities listing information other than the securities as referred to in number 18), which have not yet matured in b. sumber dana yang diharapkan untuk memenuhi ikatan tersebut; 88
the fiscal year, at least contain the name of the securities, year of issue, interest rate/yield, maturity date, offering value, The source of funding to fulfill such commitments;
and securities rating (if any); c. mata uang yang menjadi denominasi; 88
The currencies in which the commitments are denominated;
20) informasi penggunaan jasa akuntan publik (AP) dan kantor akuntan publik (KAP) beserta jaringan/asosiasi/aliansinya 71
meliputi: d. langkah yang direncanakan Emiten atau Perusahaan Publik untuk melindungi risiko dari posisi mata uang 88
Information on the use of a Public Accountant (AP) and a Public Accounting firm (KAP) services and their networks/ asing yang terkait;
associations/alliances include: The measures taken by the Company to mitigate its risks arising from its foreign exchange position related to
such commitments.
a. nama dan alamat; 71
name and address; 7) bahasan mengenai investasi barang modal yang direalisasikan dalam tahun buku terakhir, paling sedikit memuat: 88
A description on material commitments for capital goods that realised in the last fiscal year, at least covering:
b. periode penugasan; 71
assignment period; a. jenis investasi barang modal; 88
The type of capital goods;
c. informasi jasa audit dan/atau non audit yang diberikan; 71
Information on audit and/or non-audit services provided; b. tujuan investasi barang modal; 88
The objectives of capital goods;
d. biaya jasa (fee) audit dan/atau non audit untuk masing-masing penugasan yang diberikan selama tahun 71
buku; c. nilai investasi barang modal yang dikeluarkan; 88
Audit and/or non-audit fees for each assignment given during the fiscal year; The value of the issued capital goods;
e. dalam hal AP dan KAP beserta jaringan/asosiasi/aliansinya, yang ditunjuk tidak memberikan jasa non audit, 71 8) informasi dan fakta material yang terjadi setelah tanggal laporan akuntan ( jika ada); 89
maka diungkapkan mengenai informasi tersebut; Material facts and information after the date of the audit of Financial Statements;
In the event that AP and KAP and their network/association/alliance, which are appointed do not provide
non-audit services, then the information is disclosed; 9) prospek usaha dari Emiten atau Perusahaan Publik dikaitkan dengan kondisi industri, ekonomi secara umum dan pasar 89
internasional disertai data pendukung kuantitatif dari sumber data yang layak dipercaya;
Pengungkapan informasi penggunaan jasa AP dan KAP beserta jaringan/asosiasi/aliansinya dapat disajikan dalam 71 The Company’s business prospects related to the conditions in the industry, general economy, and international markets,
bentuk tabel. which may be supported with quantitative data from reputable and reliable sources;
Disclosure of information on the use of AP and KAP services and their networks/associations/aliances can be presented
in tabular form. 10) perbandingan antara target/proyeksi pada awal tahun buku dengan hasil yang dicapai (realisasi), mengenai: 90
The comparison between the target/forecast at the beginning of the fiscal year and the results achieved (realised),
21) nama dan alamat lembaga dan/atau profesi penunjang pasar modal selain AP dan KAP. 71 pertaining to:
Name and address of capital market supporting institutions and/or professionals other than AP and KAP
a. pendapatan/penjualan; 90
f. Analisis dan Pembahasan Manajemen 75 Revenues /sales;
Analisis dan pembahasan manajemen memuat analisis dan pembahasan mengenai laporan keuangan dan informasi penting
lainnya dengan menekanan pada perubahan material yang terjadi dalam tahun buku, yaitu paling sedikit memuat: b. laba (rugi); 90
Management Discussion and Analysis Profit (loss);
Analysis and management discussion contains analysis and discussion of the financial statements and other important
information emphasising on material changes that occurred during the fiscal year, consisting as follows:
c, struktur modal; 90
Capital structure;
1) tinjauan operasi per segmen usaha sesuai dengan jenis industri Emiten atau Perusahaan Publik, paling sedikit mengenai: 77
A review of operations per business segment according to the type of industry of the Issuer or Public Company, at least
d. hal lainnya yang dianggap penting bagi Emiten atau Perusahaan Publik; 90
Other aspects considered material for Public Company;
regarding:
11) target/proyeksi yang ingin dicapai Emiten atau Perusahaan Publik untuk 1 (satu) tahun mendatang, mengenai: 91
a. produksi, yang meliputi proses, kapasitas, dan perkembangannya; 77
Target / projection for the next 1 (one) financial year, pertaining
Production, which includes process, capacity, and its development;
a. pendapatan/penjualan; 91
b. pendapatan/penjualan; 77
Revenues /sales;
Revenues/sales;
b. laba (rugi); 91
c. Profitabilitas; 77
Profit (loss);
Profitability;
c. struktur modal; 91
2) kinerja keuangan komprehensif yang mencakup perbandingan kinerja keuangan dalam 2 (dua) tahun buku terakhir, 79
Capital structure;
penjelasan tentang penyebab adanya perubahan dan dampak perubahan tersebut, paling sedikit mengenai:
A comprehensive financial performance that includes the comparison between the financial performance in the last 2 d. kebijakan dividen; 91
(two) financial years, and the explanation for the causes of the changes as well as the impact of such changes, including Dividend policy;
among others:
e. hal lainnya yang dianggap penting bagi Emiten atau Perusahaan Publik; 91
a. aset lancar, aset tidak lancar, dan total aset; 80 Other aspects considered material for Public Company;
Current assets, non-current assets and total assets;
12) aspek pemasaran atas barang dan/atau jasa Emiten atau Perusahaan Publik, paling sedikit mengenai strategi 92
b. liabilitas jangka pendek, liabilitas jangka panjang, dan total liabilitas; 81 pemasaran dan pangsa pasar;
Short-term liabilities, long-term liabilities, and total liabilities; Marketing aspect of goods and/or services of Public Company, at least on the marketing strategy and market share;
c. ekuitas; 82 uraian mengenai dividen selama 2 (dua) tahun buku terakhir, paling sedikit: 93
equity; Description of dividend for the last 2 (two) financial years (if any), pertaining at least:
d. pendapatan/penjualan, beban, laba (rugi), penghasilan komprehensif lain, dan total laba (rugi) 83 a. kebijakan dividen, antara lain memuat informasi persentase jumlah dividen yang dibagikan terhadap laba 93
komprehensif; bersih;
Revenue/sales, expenses, profit (loss), other comprehensive income and total comprehensive net income Dividend policy, which includes information on the percentage of dividends distributed to net income;
(loss);
b. tanggal pembayaran dividen kas dan/atau tanggal distribusi dividen non kas; 93
e. arus kas; 85 Payment date of cash dividend and/or distribution date for non-cash dividend;
cash flow;
c, jumlah dividen per saham (kas dan/atau non kas); 93
3) kemampuan membayar utang atau kewajiban dengan menyajikan perhitungan rasio yang relevan; 86 Amount of dividend per share (cash and / or non-cash);
The Company’s solvency and liquidity to service its debts by providing the relevant ratios;
c. jumlah dividen per saham (kas dan/atau non kas); 93
4) tingkat kolektibilitas piutang Emiten atau Perusahaan Publik dengan menyajikan perhitungan rasio yang relevan; 86 Amount of dividend per share (cash and / or non-cash);
The Company’s collectability by providing the relevant ratios
d. jumlah dividen per tahun yang dibayar; 93
Amount of dividend paid per year;
5) struktur modal (capital structure) dan kebijakan manajemen atas struktur modal (capital structure) tersebut disertai 87
dasar penentuan kebijakan dimaksud; Pengungkapan informasi dapat disajikan dalam bentuk tabel. Dalam hal Emiten atau Perusahaan Publik tidak 93
The Company’s capital structure and management’s policies for the capital structure followed by a basis for membagikan dividen dalam 2 (dua) tahun terakhir, maka diungkapkan mengenai hal tersebut.
determining the policy; Disclosure of information can be presented in tabular form. In the event that the Issuer or Public Company does not
distribute dividends in the last 2 (two) years, this matter shall be disclosed.
6) bahasan mengenai ikatan yang material untuk investasi barang modal dengan penjelasan paling sedikit memuat: 88
A description on material commitments for capital goods, along with the explanation, at least covering:
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
Keterangan Halaman Keterangan Halaman
No. No.
Description Page Description Page
14) realisasi penggunaan dana hasil penawaran umum, dengan ketentuan: 93 g. Tata Kelola Emiten atau Perusahaan Publik 97
The realisation of fund usage of Public Offering, with rules as follow: Tata kelola Emiten atau Perusahaan Publik paling sedikit memuat uraian singkat mengenai:
Corporate Governance
a. dalam hal selama tahun buku, Emiten memiliki kewajiban menyampaikan laporan realisasi penggunaan 93 The good corporate governance section must include brief description on at least the following:
dana, maka diungkapkan realisasi penggunaan dana hasil penawaran umum secara kumulatif sampai
dengan akhir tahun buku; 1) RUPS, paling sedikit memuat: 104
In the event that during the financial year the Company has the obligation to report its realization of GMS, at least contains:
utilization of proceeds, the cumulative realized amount of utilization of public offering proceeds up to the end
of financial year must also be provided; a. Informasi mengenai keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku meliputi: 104
Information on the decision of the last year AGM, including:
b. dalam hal terdapat perubahan penggunaan dana sebagaimana diatur dalam Peraturan Otoritas Jasa 93
Keuangan mengenai laporan realisasi penggunaan dana hasil penawaran umum, maka Emiten menjelaskan 1) keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku yang direalisasikan pada 104
perubahan tersebut; tahun buku;
In the event of that there is a change to the proceeds of utilization plan, as stipulated on the report of Resolutions of the GMS in the fiscal year and 1 (one) year before the fiscal year realized in the fiscal year;
realization of proceeds of public offering, the Company must explain such changed; 2) keputusan RUPS pada tahun buku dan 1 (satu) tahun sebelum tahun buku yang belum direalisasikan 104
beserta alasan belum direalisasikan;
15) informasi material ( jika ada), antara lain mengenai investasi, ekspansi, divestasi, penggabungan/peleburan usaha, 94
akuisisi, restrukturisasi utang/modal, transaksi material, transaksi afiliasi, dan transaksi benturan kepentingan, yang Resolutions of the GMS in the fiscal year and 1 (one) year before the fiscal year that have not been
terjadi pada tahun buku, paling sedikit memuat: realized and the reasons for not realizing them;
Material information (if any), among others as regards investments, expansion, divestment, merger/consolidation, b. dalam hal Emiten atau Perusahaan Publik menggunakan pihak independen dalam pelaksanaan RUPS untuk 104
acquisition, debt / capital restructuring, transaction with related parties, and transactions with conflict of interest, melakukan perhitungan suara, maka diungkapkan mengenai hal tersebut;
which occurred in the fiscal year, providing description on: In the event that the Issuer or Public Company uses an independent party in the conduct of the GMS to
calculate the votes, then this matter shall be disclosed;
a. tanggal, nilai, dan objek transaksi; 94
Date, value, and the object of the transaction; 2) Direksi, paling sedikit memuat: 119
The Board of Directors, including among others:
b. nama pihak yang melakukan transaksi; 94
Name of the party involved on transaction; a. tugas dan tanggung jawab masing-masing anggota Direksi; 120
Informasi mengenai tugas dan tanggung jawab masing-masing anggota Direksi diuraikan dan dapat
c. sifat hubungan afiliasi ( jika ada); 94
Nature of the affiliation (if any); disajikan dalam bentuk tabel.
Description on duties and responsibilities of each member of the Board of Directors;
d. penjelasan mengenai kewajaran transaksi; 94 Information regarding the duties and responsibilities of each member of the Board of Directors is described
Fairness of the transaction; and can be presented in tabular form.
e. pemenuhan ketentuan terkait; 94 b. pernyataan bahwa Direksi memiliki pedoman atau piagam (charter) Direksi; 125
Adherence to pertinent regulations; A statement of the Board of Directors is having guidelines or charter of the Board of Directors;
f. dalam hal terdapat hubungan afiliasi, selain mengungkapkan informasi sebagaimana dimaksud dalam huruf 94 c. kebijakan dan pelaksanaan frekuensi rapat Direksi, rapat Direksi bersama Dewan Komisaris, dan tingkat 115, 116, 126
a) sampai dengan huruf e), Emiten atau Perusahaan Publik juga mengungkapkan informasi: kehadiran anggota Direksi dalam rapat tersebut termasuk kehadiran dalam RUPS;
In the event that there is an affiliation relationship, apart from disclosing the information as referred to in Informasi tingkat kehadiran anggota Direksi dalam rapat Direksi, rapat Direksi bersama Dewan Komisaris,
letter a) to letter e), the Issuer or Public Company also discloses information: atau RUPS dapat disajikan dalam bentuk tabel.
Policy and implementation regarding the meetings of the Board of Directors, including joint meetings with the
1) pernyataan Direksi bahwa transaksi afiliasi telah melalui prosedur yang memadai untuk memastikan 94 Board of Commissioners and the attendance of members of the Board of Directors in these meetings;
bahwa transaksi afiliasi dilaksanakan sesuai dengan praktik bisnis yang berlaku umum antara lain Information on attendance of the Board of Directors’ members in the Board of Directors’ meeting, meeting of
dilakukan dengan memenuhi prinsip transaksi yang wajar (armslength principle); the Board of Directors and Board of Commissioners, or GMS that can be presented in tabular form.
A statement from the Board of Directors that the affiliate transaction has gone through adequate
procedures to ensure that the affiliate transaction is carried out in accordance with generally accepted 1) kebijakan pelatihan dan/atau peningkatan kompetensi anggota Direksi, termasuk program orientasi 70-71, 127
business practices, by complying with the arms-length principle; bagi anggota Direksi yang baru diangkat ( jika ada);
Policies for training and/or improving the competence of members of the Board of Directors, including
2) peran Dewan Komisaris dan komite audit dalam melakukan prosedur yang memadai untuk memastikan 94 an orientation program for newly appointed members of the Board of Directors (if any);
bahwa transaksi afiliasi dilaksanakan sesuai dengan praktik bisnis yang berlaku umum antara lain
dilakukan dengan memenuhi prinsip transaksi yang wajar (armslength principle); 2) pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Direksi dalam tahun buku ( jika ada); 127
The role of the Board of Commissioners and the audit committee in carrying out adequate procedures Training and/or competency improvement attended by members of the Board of Directors in the fiscal
to ensure that affiliated transactions are carried out in accordance with generally accepted business year (if any);
practices, by complying with the arms-length principle;
e. penilaian Direksi terhadap kinerja komite yang mendukung pelaksanaan tugas Direksi pada tahun buku 128
g. untuk transaksi afiliasi atau transaksi material yang merupakan kegiatan usaha yang dijalankan dalam 94 paling sedikit memuat:
rangka menghasilkan pendapatan usaha dan dijalankan secara rutin, berulang, dan/atau berkelanjutan, The Board of Directors’ assessment of the performance of the committees that support the implementation
ditambahkan penjelasan bahwa transaksi afiliasi atau transaksi material tersebut merupakan kegiatan usaha of the Board of Directors’ duties for the fiscal year shall at least contain:
yang dijalankan dalam rangka menghasilkan pendapatan usaha dan dijalankan secara rutin, berulang,
dan/atau berkelanjutan; Dalam hal transaksi afiliasi atau transaksi material dimaksud telah diungkapkan 1) prosedur penilaian kinerja; 128
dalam laporan keuangan tahunan, ditambahkan informasi mengenai rujukan pengungkapan dalam laporan Performance appraisal procedures;
keuangan tahunan tersebut. 2) kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran dalam 151
For affiliated transactions or material transactions which are business activities carried out to generate rapat;
business income and are carried out regularly, repeatedly, and/or continuously, an explanation is added that The criteria used are performance achievements during the fiscal year, are competence and
the affiliated transactions or material transactions are business activities carried out to generate operating attendance at meetings;
income. and run regularly, repeatedly, and/or continuously; In the event that the affiliated transactions
or material transactions referred to have been disclosed in the annual financial statements, additional f. dalam hal Emiten atau Perusahaan Publik tidak memiliki komite yang mendukung pelaksanaan tugas Direksi, 128
information regarding the disclosure reference in the annual financial statements is added. maka diungkapkan mengenai hal tersebut.
In the event that the Issuer or Public Company does not have a committee that supports the implementation
h. untuk pengungkapan transaksi afiliasi dan/atau transaksi benturan kepentingan yang merupakan hasil 94 of the duties of the Board of Directors, this matter shall be disclosed.
pelaksanaan transaksi afiliasi dan/atau transaksi benturan kepentingan yang telah disetujui pemegang
saham independen, ditambahkan informasi mengenai tanggal pelaksanaan RUPS yang menyetujui transaksi 3) Dewan Komisaris, paling sedikit memuat: 110
afiliasi dan/atau transaksi benturan kepentingan tersebut; The Board of Commissioners, including among others:
For disclosure of affiliated transactions and/or conflict of interest transactions resulting from the
implementation of affiliated transactions and/or conflict of interest transactions that have been approved
a. tugas dan tanggung jawab Dewan Komisaris; 111
Description on duties and responsibilities of each member of the Board of Commissioners;
by independent shareholders, additional information regarding the date of the GMS which approved the
affiliated transactions and/or conflict of interest transactions is added; b. pernyataan bahwa Dewan Komisaris memiliki pedoman atau piagam (charter) Dewan Komisaris; 115
A statement of the Board of Commissioners is having guidelines or charter of the Board of Commissioners;
i. dalam hal tidak terdapat transaksi afiliasi dan/atau transaksi benturan kepentingan, maka diungkapkan 94
mengenai hal tersebut; c. kebijakan dan pelaksanaan frekuensi rapat Dewan Komisaris, rapat Dewan Komisaris bersama Direksi dan 115
In the event that there is no affiliated transaction and/or conflict of interest transaction, then this shall be tingkat kehadiran anggota Dewan Komisaris dalam rapat tersebut termasuk kehadiran dalam RUPS;
disclosed; Informasi tingkat kehadiran anggota Dewan Komisaris dalam rapat Dewan Komisaris, rapat Dewan Komisaris
bersama Direksi, atau RUPS dapat disajikan dalam bentuk tabel.
16) perubahan ketentuan peraturan perundang-undangan yang berpengaruh signifikan terhadap Emiten atau Perusahaan 95
Policies and implementation of the frequency of meetings of the Board of Commissioners, meetings of the
Publik dan dampaknya terhadap laporan keuangan ( jika ada);
Board of Commissioners with the Board of Directors and the level of attendance of members of the Board of
Changes in the law and regulations that significantly affect the Company and impact on financial statements (if any);
Commissioners in these meetings including attendance at the GMS;
17) perubahan kebijakan akuntansi, alasan dan dampaknya terhadap laporan keuangan ( jika ada). 96 Information on the level of attendance of members of the Board of Commissioners at the meeting of the
Changes in accounting policies, reasons for such chages and the impact on the financial statements (if any); Board of Commissioners, the meeting of the Board of Commissioners with the Board of Directors, or the GMS
can be presented in tabular form.
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
Keterangan Halaman Keterangan Halaman
No. No.
Description Page Description Page
d. pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris: 116 b. usia; 134
Training and/or competency improvement of members of the Board of Commissioners: age;
1) kebijakan pelatihan dan/atau peningkatan kompetensi anggota Dewan Komisaris, termasuk program 70-71, 116 c. kewarganegaraan; 134
orientasi bagi anggota Dewan Komisaris yang baru diangkat ( jika ada); nationality;
Policy on competency training and/or development of members of the Board of Commissioners,
including orientation programs for newly appointed members of the Board of Commissioners (if any); d. riwayat pendidikan; 134
Education background;
2) pelatihan dan/atau peningkatan kompetensi yang diikuti anggota Dewan Komisaris dalam tahun buku 116
( jika ada); e. riwayat jabatan, meliputi informasi: 134
Competency training and/or development attended by members of the Board of Commissioners in the Employment history, including information of:
fiscal year (if any); 1) dasar hukum penunjukan sebagai anggota komite; 134
Legal basis of Appointment as committee members;
e. penilaian kinerja Direksi dan Dewan Komisaris serta masing-masing anggota Direksi dan anggota Dewan 129
Komisaris, paling sedikit memuat: 2) rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota komite 134
Performance appraisal of the Board of Directors and the Board of Commissioners as well as each member of serta jabatan lainnya ( jika ada);
the Board of Directors and the Board of Commissioners, at least containing: Concurrent position as members of the Board of Commissioners, Board of Directors and / or members
of the committee as well as other positions (if any);
1) prosedur pelaksanaan penilaian kinerja; 129
Performance appraisal procedures; 3) pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan 134
Publik;
2) kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran dalam 129
rapat; Working experience both inside and outside the Public Company;
The criteria used are performance achievements during the fiscal year, competency and attendance at f. periode dan masa jabatan anggota komite audit; 135
meetings; Term of office of the Audit Committee members;
3) Pihak yang melakukan penilaian; dan 129 g. pernyataan independensi komite audit; 136
Parties who conduct assessment; and The Statement of independence of Audit Committee;
f. penilaian Dewan Komisaris terhadap kinerja Komite yang mendukung pelaksanaan tugas Dewan Komisaris 117 h. pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku ( jika ada); 136
pada tahun buku meliputi: Education and/or training which have been attended in the financial year (if any);
The Board of Commissioners’ assessment of the performance of the Committee that supports the
implementation of the Board of Commissioners’ duties in the fiscal year includes: i. kebijakan dan pelaksanaan frekuensi rapat komite audit dan tingkat kehadiran anggota komite audit dalam 136
rapat tersebut;
1) prosedur pelaksanaan penilaian kinerja; 117 Compnay’s policy and its implementation regarding the meeting of the Audit Committee members and the
Performance appraisal procedures; attendance of each member in these meetings;
2) kriteria yang digunakan seperti capaian kinerja selama tahun buku, kompetensi dan kehadiran dalam 117 j. pelaksanaan kegiatan komite audit pada tahun buku sesuai dengan yang dicantumkan dalam pedoman 137
rapat; atau piagam (charter) komite audit;
The criteria used are performance achievements during the fiscal year, competency and attendance at Description on the Audit Committee’s activities in the Financial Year as stipulated in the Audit Committee
meetings; Charter;
4) Remunerasi dan Nominasi Direksi dan Dewan Komisaris, paling sedikit memuat: 130 7) komite atau fungsi Remunerasi dan Nominasi Emiten atau Perusahaan Publik, paling sedikit memuat: 141
The Remuneration and Nomination of the Board of Directors and the Board of Commissioners shall at least contain The Remuneration and Nomination committee or function of the Issuer or Public Company, at least containing:
a. prosedur nominasi, meliputi uraian singkat mengenai kebijakan dan proses nominasi anggota Direksi dan/ 130 a. nama dan jabatannya dalam keanggotaan komite; 141
atau anggota Dewan Komisaris; Name and position in the committee members;
Nomination procedure, including a brief description of the policies and process for nomination of members of
the Board of Directors and/or members of the Board of Commissioners; b. usia; 141
age;
b. prosedur dan pelaksanaan remunerasi Direksi dan Dewan Komisaris, antara lain: 130
Procedures and implementation of remuneration for the Board of Directors and the Board of Commissioners, c. kewarganegaraan; 141
among others: nationality;
1) prosedur penetapan remunerasi Direksi dan Dewan Komisaris; 130 d. riwayat pendidikan; 141
Procedures for determining remuneration for the Board of Directors and the Board of Commissioners; Education background;
2) struktur remunerasi Direksi dan Dewan Komisaris seperti, gaji, tunjangan, tantiem/bonus dan lainnya; 131 e. riwayat jabatan, meliputi informasi: 141
The remuneration structure of the Board of Directors and the Board of Commissioners such as salary, Employment history, including information of:
allowances, tantiem/bonus and others;
1) dasar hukum penunjukan sebagai anggota komite; 141
3) besarnya remunerasi masing-masing anggota Direksi dan anggota Dewan Komisaris; 131 Legal basis of Appointment as committee members;
Pengungkapan informasi dapat disajikan dalam bentuk tabel.
The amount of remuneration for each member of the Board of Directors and member of the Board of
2) rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota komite 141
serta jabatan lainnya ( jika ada);
Commissioners;
Concurrent position as members of the Board of Commissioners, Board of Directors and / or members
Disclosure of information can be presented in tabular form.
of the committee as well as other positions (if any);
5) Dewan pengawas syariah, bagi Emiten atau Perusahaan Publik yang menjalankan kegiatan usaha berdasarkan prinsip N/A
syariah sebagaimana tertuang dalam anggaran dasar, paling sedikit memuat:
3) pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan 141
Publik;
Sharia Supervisory Board, for the Company that has business based on sharia principles as stated in the articles of
Working experience both inside and outside the Public Company;
association, must contains at least:
f. periode dan masa jabatan anggota komite; 142
a. nama; N/A
Term of office of the Committee members;
name;
g. pernyataan independensi komite; 143
b. dasar hukum pengangkatan dewan pengawas syariah; N/A
The Statement of independence of Committee;
Legal basis for the appointment of the sharia supervisory board;
h. pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku ( jika ada); 149
c. periode penugasan dewan pengawas syariah; N/A
Education and/or training which have been attended in the financial year (if any);
assignment period of sharia supervisory board;
i. uraian tugas dan tanggung jawab; 142
d. tugas dan tanggung jawab dewan pengawas syariah; N/A
Description of duties and responsibilities;
Duties and responsibilities of Shariah Supervisory Board;
j. pernyataan bahwa telah memiliki pedoman atau piagam (charter); 143
e. frekuensi dan cara pemberian nasihat dan saran serta pengawasan pemenuhan prinsip syariah di pasar N/A
Statement that it has established guidelines or committees’ charter;
modal terhadap Emiten atau Perusahaan Publik;
Frequency and advice suggestion model as well as monitoring compliance with Sharia Principles in Capital k. kebijakan dan pelaksanaan frekuensi rapat dan tingkat kehadiran anggota dalam rapat tersebut; 148
Market to the Company; Compnay’s policy and its implementation regarding the meeting of the Committee members and the
attendance of each member in these meetings;
6) Komite audit, paling sedikit memuat: 133
The Audit Committee, including among others: l. uraian singkat pelaksanaan kegiatan pada tahun buku; 149
Brief description on the committee’s activities in the fiscal year;
a. nama dan jabatannya dalam keanggotaan komite; 134
Name and position in the committee members;
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
Keterangan Halaman Keterangan Halaman
No. No.
Description Page Description Page
8) komite lain yang dimiliki Emiten atau Perusahaan Publik dalam rangka mendukung fungsi dan tugas Direksi ( jika ada) 138 2) pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan 165
dan/atau komite yang mendukung fungsi dan tugas Dewan Komisaris, paling sedikit memuat: Publik;
Other committees owned by Issuers or Public Companies in order to support the functions and duties of the Board of Working experience both inside and outside the Public Company;
Directors (if any) and/or committees that support the functions and duties of the Board of Commissioners, at least
containing: c. kualifikasi atau sertifikasi sebagai profesi audit internal ( jika ada); 166-169
Qualifications or certifications for internal audit profession (if any);
a. nama dan jabatannya dalam keanggotaan komite; 139
Name and position in the committee members; d. pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku; 169
Education and/or training attended during the fiscal year;
b. usia; 139
age; e. struktur dan kedudukan unit audit internal; 165
Structure and position of the Internal Audit Unit;
c. kewarganegaraan; 139
nationality; f. uraian tugas dan tanggung jawab; 166-167
Description of duties and responsibilities;
d. riwayat pendidikan; 139
Educational background; g. pernyataan bahwa telah memiliki pedoman atau piagam (charter) unit audit internal; 167
A Statement that the Company has Internal Audit charter;
e. riwayat jabatan, meliputi informasi: 139
Employment history, including information of: h. uraian singkat pelaksanaan tugas unit audit internal pada tahun buku termasuk kebijakan dan pelaksanaan 170
frekuensi rapat dengan Direksi, Dewan Komisaris, dan/atau komite audit;
1) dasar hukum penunjukan sebagai anggota komite; 139 Brief description of the Internal Audit duties and responsibilities in the fiscal year including the policy and
Legal basis of Appointment as committee members; implementation of the frequency of meetings with the Board of Directors, Board of Commissioners, and/or
audit committee;
2) rangkap jabatan, baik sebagai anggota Dewan Komisaris, anggota Direksi, dan/atau anggota komite 139
serta jabatan lainnya ( jika ada); 11) uraian mengenai sistem pengendalian internal (internal control) yang diterapkan oleh Emiten atau Perusahaan Publik, 171
Concurrent position as members of the Board of Commissioners, Board of Directors and / or members paling sedikit memuat:
of the committee as well as other positions (if any); Description on internal control system implemented by the Company, including at least the folowing:
3) pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan 139 a pengendalian keuangan dan operasional, serta kepatuhan terhadap peraturan perundang-undangan 173
Publik; lainnya;
Working experience both inside and outside the Public Company; Operational and financial control, and compliance with pertinent regulations;
f. periode dan masa jabatan anggota komite; 139 b tinjauan atas efektivitas sistem pengendalian internal; 172
Term of office of the Committee members; Review on the effectiveness of the internal control system;
g. pernyataan independensi komite; 139 c pernyataan Direksi dan/atau Dewan Komisaris atas kecukupan sistem pengendalian internal; 173
The Statement of independence of Committee; Statement of the Board of Directors and/or Board of Commissioners on the adequacy of the internal control
system;
h. pelatihan dan/atau peningkatan kompetensi yang telah diikuti dalam tahun buku ( jika ada); 139
Education and/or training which have been attended in the financial year (if any); 12) sistem manajemen risiko yang diterapkan oleh Emiten atau Perusahaan Publik, paling sedikit memuat: 177
Risk management system implemented in the Company, including at least the folowing:
i. uraian tugas dan tanggung jawab; 139
Description of duties and responsibilities; a. gambaran umum mengenai sistem manajemen risiko Emiten atau Perusahaan Publik; 178
General overview of the company’s risk management system;
j. pernyataan bahwa telah memiliki pedoman atau piagam (charter); 139
Statement that it has established guidelines or committees’ charter; b. jenis risiko dan cara pengelolaannya; 178
Risk categories and risk mitigation measures;
k. kebijakan dan pelaksanaan frekuensi rapat dan tingkat kehadiran anggota dalam rapat tersebut; 139
Compnay’s policy and its implementation regarding the meeting of the Committee members and the c. tinjauan atas efektivitas sistem manajemen risiko Emiten atau Perusahaan Publik; 180
attendance of each member in these meetings; Review on the effectiveness of company’s risk management system;
l. uraian singkat pelaksanaan kegiatan komite pada tahun buku; 140 d. pernyataan Direksi dan/atau Dewan Komisaris atau komite audit atas kecukupan sistem manajemen risiko; 180
Brief description on the committee’s activities in the fiscal year; Statement of the Board of Directors and/or the Board of Commissioners or the audit committee on the
adequacy of the risk management system;
9) Sekretaris perusahaan, paling sedikit memuat: 162
Corporate Secretary, including among others: 13) perkara hukum yang berdampak material yang dihadapi oleh Emiten atau Perusahaan Publik, entitas anak, anggota 181
Direksi dan anggota Dewan Komisaris ( jika ada), paling sedikit memuat:
a. nama; 162 Litigation involving the Company, its subsidiaries, and the current member of theBoard of Directors and the Board of
name; Commissioners (if any), including among others:
b. domisili; 162 a. pokok perkara/gugatan; 181
Domicile; Material case /claim;
c. riwayat jabatan, meliputi: 162 b. status penyelesaian perkara/gugatan; 181
Employment, including information: Case status / accusation;
1) dasar hukum penunjukan sebagai sekretaris perusahaan; 162 c. pengaruhnya terhadap kondisi Emiten atau Perusahaan Publik; 181
Legal basis of Appointment as Corporate Secretary; Impact on the Company’s condition;
2) pengalaman kerja beserta periode waktunya baik di dalam maupun di luar Emiten atau Perusahaan 162 14) informasi tentang sanksi administratif/sanksi yang dikenakan kepada Emiten atau Perusahaan Publik, anggota Dewan 181
Publik; Komisaris dan anggota Direksi, oleh Otoritas Jasa Keuangan dan otoritas lainnya pada tahun buku ( jika ada);
Working experience both inside and outside the Public Company; Information on administrative sanctions received by the Company, members of the Board of Commissioners and the
d. riwayat pendidikan; 162 Board of Directors, from Capital Market or other authorities by the end of financial year (if any);
Education history 15) informasi mengenai kode etik Emiten atau Perusahaan Publik meliputi: 182
e. pelatihan dan/atau peningkatan kompetensi yang diikuti dalam tahun buku; 163 Information on Company’s code of conduct including:
Education and / or training attended during the fiscal year; a. pokok-pokok kode etik; 182
f. uraian singkat pelaksanaan tugas sekretaris perusahaan pada tahun buku; 164 Main points of code of conduct;
Brief description of the Corporate Secretary duties and responsibilities in the fiscal year; b. bentuk sosialisasi kode etik dan upaya penegakannya; 182
10) Unit audit internal, paling sedikit memuat: 165 Dissemination and enforcement of the said code of conduct;
Internal Audit Unit, including: c. pernyataan bahwa kode etik berlaku bagi anggota Direksi, anggota Dewan Komisaris, dan karyawan Emiten 182
a. nama kepala unit audit internal; 165 atau Perusahaan Publik;
Name of the Head of Internal Audit Unit; A statement that the code of conduct applicable to members of the Board of Directors, the Board of
Commissioners, and employees of the Company;
b. riwayat jabatan, meliputi: 165
Employment history, including information:
1) dasar hukum penunjukan sebagai kepala unit audit internal; 165
Legal basis of Appointment as the Head of Internal Audit Unit;
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ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
Keterangan Halaman Keterangan Halaman
No. No.
Description Page Description Page
16) uraian singkat mengenai kebijakan pemberian kompensasi jangka panjang berbasis kinerja kepada manajemen dan/ 182 1. Informasi yang diungkapkan dalam bagian tanggung jawab sosial dan lingkungan merupakan Laporan Keberlanjutan 195
atau karyawan yang dimiliki oleh Emiten atau Perusahaan Publik ( jika ada), antara lain berupa program kepemilikan (Sustainability Report) sebagaimana dimaksud dalam Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 tentang
saham oleh manajemen (management stock ownership program/MSOP) dan/atau program kepemilikan saham oleh Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik, paling sedikit memuat:
karyawan (employee stock ownership program/ESOP); The information disclosed in the social and environmental responsibility section is a Sustainability Report as referred to in the
Dalam hal pemberian kompensasi berupa program kepemilikan saham oleh manajemen (management stock Financial Services Authority Regulation Number 51/POJK.03/2017 concerning the Implementation of Sustainable Finance for
ownership program/MSOP) dan/atau program kepemilikan saham oleh karyawan (employee stock ownership Financial Services Institutions, Issuers, and Public Companies, at at least includes:
program/ESOP), informasi yang diungkapkan paling sedikit memuat:
A brief description of the policy of providing long-term performance-based compensation to management and/or
a. penjelasan strategi keberlanjutan; 198
explanation of the sustainability strategy;
employees owned by the Issuer or Public Company (if any), including the management stock ownership program (MSOP)
and/or program employee stock ownership (ESOP); b. ikhtisar aspek keberlanjutan (ekonomi, sosial, dan lingkungan hidup); 196
In terms of providing compensation in the form of a management stock ownership program (MSOP) and/or an Overview of sustainability aspects (economic, social, and environmental);
employee stock ownership program (ESOP), the information disclosed must at least contain:
c. profil singkat Emiten atau Perusahaan Publik; 222
a. jumlah saham dan/atau opsi; 82 Brief profile of the Issuer or Public Company;
number of shares and/or options;
d. penjelasan Direksi; 212
b. jangka waktu pelaksanaan; 82 Explanation of the Board of Directors;
Excercise period;
e. tata kelola keberlanjutan; 217
c. persyaratan karyawan dan/atau manajemen yang berhak; 82 Sustainability governance;
Employee and/or management eligibility;
f. kinerja keberlanjutan; 223
d. harga pelaksanaan atau penentuan harga pelaksanaan; 82 Sustainability performance;
Excercise price or determination of exercise price;
g. verifikasi tertulis dari pihak independen, jika ada; N/A
17) uraian singkat mengenai kebijakan pengungkapan informasi mengenai: 182 Written verification from an independent party, if any;
A brief description of the information disclosure policy regarding:
h. lembar umpan balik (feedback) untuk pembaca, jika ada; 322
a. kepemilikan saham anggota Direksi dan anggota Dewan Komisaris paling lambat 3 (tiga) hari kerja setelah 182 Feedback sheet for readers, if any;
terjadinya kepemilikan atau setiap perubahan kepemilikan atas saham Perusahaan Terbuka;
Share ownership of members of the Board of Directors and members of the Board of Commissioners no later
i. tanggapan Emiten atau Perusahaan Publik terhadap umpan balik laporan tahun sebelumnya; 321
The response of the Issuer or Public Company to the previous year’s report feedback;
than 3 (three) working days after the occurrence of ownership or any change in ownership of shares of a
Public Company; i. Laporan Keuangan Tahunan yang Telah Diaudit 323
Audited Annual Financial Report
b. pelaksanaan atas kebijakan dimaksud; 184
Implementation of the policy j. Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung Jawab atas Laporan Tahunan disusun sesuai dengan 194
format Surat Pernyataan Anggota Direksi dan Anggota Dewan Komisaris tentang Tanggung Jawab atas Laporan Tahunan sebagaimana
18) uraian mengenai sistem pelaporan pelanggaran (whistleblowing system) di Emiten atau Perusahaan Publik, paling 184
tercantum dalam Lampiran I yang merupakan bagian tidak terpisahkan dari Surat Edaran Otoritas Jasa Keuangan ini.
sedikit memuat:
The accountability Statement of the members of the Board of Commissioners and the Board of Directors for Annual Report.
Description on the Company’s whistleblowing system for issues that may inflict losses to the Company (if any), including
The accountability statement of the members of the Board of Commissioners and the Board of Directors for Annual Report prepared in
among others:
the format of the Board of Directors and the Board of Commissioners statement for Annual Report as attached in the Circular of OJK
a. cara penyampaian laporan pelanggaran; 185 regulations.
Whistleblowing mechanism;
b. perlindungan bagi pelapor; 185
Protection for Whistleblowers; LAPORAN KEBERLANJUTAN [OJK G.4]
c. penanganan pengaduan; 186 SUSTAINABILITY REPORT [OJK G.4]
Handling of the reports of wrongdoing;
d. pihak yang mengelola pengaduan; 186 Keterangan Halaman
Party handling the report of wrongdoing; No.
Description Page
e. hasil dari penanganan pengaduan, paling sedikit: 186 A. Strategi Keberlanjutan 198
Result of the handling of the report of wrongdoing, including at least: Sustainability Strategies
1) jumlah pengaduan yang masuk dan diproses dalam tahun buku; 186 A.1 Penjelasan Strategi Keberlanjutan 198
Number of complaints received and processed during the fiscal year; Explanation of Sustainability Strategies
2) tindak lanjut pengaduan; 186 B. Ikhtisar Kinerja Aspek Keberlanjutan 196
Follow up of the report of wrongdoing; Highlights of Sustainability Performance
Dalam hal Emiten atau Perusahaan Publik tidak memiliki sistem pelaporan pelanggaran (whistleblowing system), maka 186 B.1 Aspek Ekonomi 196
diungkapkan mengenai hal tersebut. Economy Aspects
In the event that the Issuer or Public Company does not have a whistleblowing system, this matter is disclosed.
B.2 Aspek Lingkungan Hidup 196
19) uraian mengenai kebijakan anti korupsi Emiten atau Perusahaan Publik, paling sedikit memuat: 186 Environmental aspects
A description of the anti-corruption policy of the Issuer or Public Company, at least containing:
B.3 Aspek Sosial 197
a. program dan prosedur yang dilakukan dalam mengatasi praktik korupsi, balas jasa (kickbacks), fraud, suap 186 Social Aspects
dan/atau gratifikasi dalam Emiten atau Perusahaan Publik;
Programs and procedures implemented in overcoming corrupt practices, kickbacks, fraud, bribery and/or C. Profil Perusahaan 27, 222
gratification in Issuers or Public Companies; Company Profile
b. pelatihan/sosialisasi anti korupsi kepada karyawan Emiten atau Perusahaan Publik; 187 C.1 Visi, Misi, dan Nilai Keberlanjutan 29
Anti-corruption training/socialization to employees of Issuers or Public Companies; Vision, Mission and Sustainability Values
20) penerapan atas pedoman tata kelola Perusahaan Terbuka bagi Emiten yang menerbitkan efek bersifat ekuitas atau 188 C.2 Alamat Perusahaan 28
Perusahaan Publik, meliputi: Company Address
Implementation of Good Corporate Governance for the Company that issued shares equity or Public
Company,including:
C.3 Skala Usaha 59, 64-67
Scale of Business
a. pernyataan mengenai rekomendasi yang telah dilaksanakan; 188
A Statement regarding implemented recommendations;
C.4 Produk, Layanan, dan Kegiatan Usaha yang Dijalankan 36
Products, Services and Business Activities
b. penjelasan atas rekomendasi yang belum dilaksanakan, disertai alasan dan alternative pelaksanaannya ( jika 188
ada).
C.5 Keanggotaan pada Asosiasi 72
Membership in Association
Description of unimplemented recommendation, along with reasons and alternate implementation (if any);
h. Tanggung Jawab Sosial dan Lingkungan Emiten atau Perusahaan Publik 195
C.6 Perubahan Emiten dan Perusahaan Publik yang Bersifat Signifikan 72
Significant Organizational Change
The Company’s Corporate Social and Environmental Responsibility
D. Penjelasan Direksi 212
Explanation of the Board of Directors
D.1 Penjelasan Direksi 212
Explanation of the Board of Directors
318 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 319
Page 162
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN TATA KELOLA PERUSAHAAN LAPORAN KEBERLANJUTAN LAMPIRAN
MANAJEMEN
Performance Highlights Management Reports Company Profile Good Corporate Governance Sustainability Report Annexures
Management Discussion & Analysis
LAMPIRAN
Annexures
Keterangan Halaman Keterangan Halaman
No. No.
Description Page Description Page
E. Tata Kelola Keberlanjutan 217 F.16. Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima dan Diselesaikan 230
Sustainability Governance Total and Material of Environmental Complaints Received and Resolved
E.1 Penanggung Jawab Penerapan Keuangan Berkelanjutan 217 Kinerja Sosial 230
Responsible for the Implementation of Sustainable Finance Social Performance
E.2 Pengembangan Kompetensi Terkait Keuangan Berkelanjutan 218 F.17. Komitmen untuk Memberikan Layanan atas Produk dan/atau Jasa yang Setara kepada Konsumen 234
Competency Development Related to Sustainable Finance Financial Services Institutions, Issuer, or Public Company Commitment to Providing Equal Products and Services to Consumers
E.3 Penilaian Risiko Atas Penerapan Keuangan Berkelanjutan 219 Aspek Ketenagakerjaan 230
Risk Assessment for the Implementation of Sustainable Finance Employment Aspect
E.4 Hubungan Dengan Pemangku Kepentingan 221 F.18. Kesetaraan Kesempatan Bekerja 230
Relations with Stakeholders Equal Opportunity to Work
E.5 Permasalahan Terhadap Penerapan Keuangan Berkelanjutan 221 F.19. Tenaga Kerja Anak dan Tenaga Kerja Paksa 232
Issues to the Implementation of Sustainable Finance Child Labor and Forced Labor
F. Kinerja Keberlanjutan 223 F.20. Upah Minimum Regional 232
Sustainability Performance Regional Minimum Wage
F.1. Kegiatan Membangun Budaya Keberlanjutan 210 F.21. Lingkungan Bekerja yang Layak dan Aman 233
Activity to Build Sustainability Culture Favorable and Safe Work Environment
Kinerja Ekonomi 223 F.22. Pelatihan dan Pengembangan Kemampuan Pegawai 70, 207
Economic Performance Employee Training and Capacity Building
F.2. Perbandingan Target dan Kinerja Produksi, Portofolio, Target Penyaluran Kredit, atau Investasi, Pendapatan dan Laba Rugi 223 Aspek Masyarakat 236
Comparison of Production Targets and Performance, Portfolios, Financing Target, or Investment, Income and Profit Loss Community Aspect
F.3. Perbandingan Target dan Kinerja Portofolio, Target Penyaluran Kredit, atau Investasi pada Instrumen Keuangan atau Proyek 223 F.23. Dampak Operasi Terhadap Masyarakat Sekitar 237
yang Sejalan dengan Keuangan Berkelanjutan Impact of Operations on Surrounding Community
Comparison of Performance Target and Portfolio, Financing Target, or Investing in Financial Instruments or Projects that are in
Line with the Implementation of Sustainable Finance F.24. Pengaduan Masyarakat 241
Public Complaints
Kinerja Lingkungan Hidup 225
Environmental Performance
F.25. Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL) 237
Environmental Social Responsibility (TJSL) Activities
Aspek Umum 230
General Aspects Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL) 237
Environmental Social Responsibility (TJSL) Activities
F.3. Biaya Lingkungan Hidup 230
Environmental Costs F.26. Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL) 235
Environmental Social Responsibility (TJSL) Activities
Aspek Material 225
Material Aspect
F.27. Produk/Jasa yang Sudah Dievaluasi Keamanannya bagi Pelanggan 235
Products/Services that Have been Evaluated for Costumer Safety
F.5. Penggunaan Material yang Ramah Lingkungan 225
Use of Environmentally Friendly Materials
F.28. Dampak Produk/Jasa 235
Product/Service Impact
Aspek Energi 225
F.29. Jumlah Produk yang Ditarik Kembali 236
Energy Aspect
Total of Recalled Products
F.6. Jumlah dan Intensitas Energi yang Digunakan 225
F.30. Survei Kepuasan Pelanggan Terhadap Produk dan/atau Jasa Keuangan Berkelanjutan 236
Quantity and Intensity of Energy Used
Survey of Customer Satisfaction with Sustainable Financial Services and/or Products
F.7. Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan 225
G. Lain-lain 305
Energy Efficiency Efforts and Achievements and Renewable Energy Usage
Others
Aspek Air 228
G.1. Verifikasi Tertulis dari Pihak Independen ( jika ada) N/A
Water Aspect
Written verification from an independent party, if any
F.8. Penggunaan Air 228
G.2. Lembar Umpan Balik 322
Water Usage
Feedback Form
Aspek Keanekaragaman Hayati 229
G.3. Tanggapan Terhadap Umpan Balik Laporan Keberlanjutan Tahun Sebelumnya 321
Biodiversity Aspect
Responses to the Feedback of Previous Year Report
F.9. Dampak dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi atau Memiliki Keanekaragaman Hayati 229 G.4. Daftar Pengungkapan Sesuai Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017. 305, 319-321
Impact of Operational Areas that Are Near or Located in Conservation Areas or Areas with Rich Biodiversity
List of Disclosures in Accordance with POJK 51/POJK.03/2017
F.10. Usaha Konservasi Keanekaragaman Hayati 229
Biodiversity Conservation Effort
Aspek Emisi 226
TANGGAPAN TERHADAP UMPAN
Emission Aspect
F.11. Jumlah dan Intensitas Emisi yang Dihasilkan Berdasarkan Jenisnya 226
BALIK DAN VERIFIKASI LAPORAN
Quantity and Intensity of Emissions Based on Type
F.12. Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan 228 [OJK G.3]
Efforts and Achievements of Emission Reduction
Aspek Limbah Dan Efluen 229 RESPONSE TO FEEDBACK AND REPORT VERIFICATION
Waste and Effluent Aspect
F.13. Jumlah Limbah dan Efluen yang Dihasilkan Berdasarkan Jenis 229
Quantity and Intensity of Waste and Effluent Based on Type Bank tidak menerima masukan ataupun tanggapan The Bank did not receive any feedback or responses
F.14. Mekanisme Pengelolaan Limbah dan Efluen 229 terkait Laporan Keberlanjutan tahun 2024 dan belum regarding the 2024 Sustainability Report and has not yet
Waste and Effluent Management Mechanism
melakukan verifikasi dari pihak independen atas conducted independent verification of the sustainability
F.15. Tumpahan yang Terjadi 229
Spills Occurred
laporan keberlanjutan, penghitungan emisi dan hal report, emissions calculations, or other related aspects.
lainnya. Meskipun demikian, kami tetap berupaya untuk Nevertheless, we remain committed to improving the
Aspek Pengaduan Terkait Lingkungan Hidup 230
Environmental-Related Complaint Aspect meningkatkan kualitas Laporan Keberlanjutan di periode quality of the Sustainability Report in the subsequent
selanjutnya. reporting periods.
320 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk PT BANK OF INDIA INDONESIA Tbk Annual Report 2025 321
Page 163
ANALISIS DAN PEMBAHASAN
IKHTISAR KINERJA LAPORAN MANAJEMEN PROFIL PERUSAHAAN
MANAJEMEN
Performance Highlights Management Reports Company Profile
Management Discussion & Analysis
LEMBAR UMPAN BALIK [OJK G.2]
FEEDBACK FORM
Laporan ini menyajikan informasi terkait kinerja Bank dalam aspek This report presents information related to performance of the Bank
ekonomi, sosial, dan lingkungan. Bank sangat mengharapkan kritik, in economic, social, and environmental aspects. The Bank welcomes
masukan, atau saran dari Bapak/Ibu/Saudara untuk meningkatkan your criticisms, feedback or suggestions for improving quality of the
kualitas laporan keberlanjutan berikutnya. subsequent sustainable reports.
Pertanyaan Setuju Tidak Setuju
Questions Agree Disagree
Laporan ini telah memberikan informasi yang bermanfaat mengenai kinerja ekonomi, sosial, dan lingkungan Perseroan.
This report has provided useful information on economic, social, and environmental performance of the Company.
Data dan informasi yang diungkapkan mudah dipahami, lengkap, transparan, dan berimbang.
Data and information disclosed are easy to understand, complete, transparent, and balanced.
Data dan informasi yang disajikan berguna dalam pengambilan keputusan.
Data and information presented are useful for making decision.
Laporan ini menarik dan mudah dibaca.
This report is interesting and easy to read.
Mohon berikan nilai mengenai aspek yang terdapat dalam laporan Please rate the aspects presented in this report (1 = most important, 2
ini (nilai 1 = paling penting, 2 = penting, 3 = tidak penting, 4 = sangat = important, 3 = not important, 4 = very unimportant).
tidak penting).
(….) Kinerja Ekonomi (….) Ketenagakerjaan
Economic Performance Employment
Portofolio Produk (….) Penggunaan Energi
Product Portfolio Energy Consumption
Pelatihan dan Pendidikan (….) Kesetaraan Gender dan Kesempatan Kerja yang Adil
Training and Education Gender Equality and Fair Job Opportunity
Teknologi Informasi (….) Kesehatan dan Keselamatan Kerja
Information Technology Occupational Health and Safety
Mohon berikan komentar/saran/usulan bagi laporan ini. Please provide your comments/suggestions/ideas for this report.
PROFIL ANDA YOUR PROFILE
Nama / Name
Pekerjaan / Occupation
Institusi/Perusahaan / Institution/Company
Kontak (telepon, e-mail) / Contact (phone, e-mail)
KATEGORI PEMANGKU KEPENTINGAN CATEGORY OF STAKEHOLDER
Investor / Investor Masyarakat / Community
Pelanggan / Customer Karyawan / Employee
Media / Media Pemerintah / Governance
Saran dan tanggapan yang Anda berikan atas informasi yang Please send your suggestion and response to information presented
disajikan dalam laporan ini mohon dikirimkan kepada: in this report to:
Carolina Dina Rusdiana
Sekretaris Perusahaan
Corporate Secretary
Kantor Pusat/Head Office:
PT BANK OF INDIA INDONESIA Tbk
Jl. H. Samanhudi No. 37 Jakarta 10710
Tel. 021 3500 007 (Hunting) | Fax. 021 3808 178
Email: boiicare@boiindonesia.co.id
322 Laporan Tahunan 2025 PT BANK OF INDIA INDONESIA Tbk
Page 164
PT BANK OF INDIA INDONESIA TBK LAPORAN KEUANGAN / FINANCIAL STATEMENTS Pada dan Untuk Tahun yang Berakhir Tanggal 31 Desember 2025/ As of and For the Year Ended December 31, 2025 dan/ and LAPORAN AUDITOR INDEPENDEN / INDEPENDENT AUDITOR’S REPORT
Page 165
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PT BANK OF INDIA INDONESIA TBK
DAFTAR ISI / TABLE OF CONTENTS
Halaman/
Pages
LAPORAN AUDITOR INDEPENDEN/ i–v
INDEPENDENT AUDITOR’S REPORT
LAPORAN POSISI KEUANGAN/ 1–2
STATEMENT OF FINANCIAL POSITION
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN/ 3–4
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
LAPORAN PERUBAHAN EKUITAS/ 5
STATEMENT OF CHANGES IN EQUITY
LAPORAN ARUS KAS/ 6-7
STATEMENT OF CASH FLOWS
CATATAN ATAS LAPORAN KEUANGAN/ 8 – 115
NOTES TO FINANCIAL STATEMENTS
Page 167
Page 168
Page 169
Page 170
Page 171
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
31 DESEMBER 2025 AS OF DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember/ 31 Desember/
Catatan/ December 31, December 31,
Notes 2025 2024
ASET ASSETS
Kas 4 28.286.886.475 14.060.906.255 Cash
Giro pada Bank Indonesia 5 257.858.656.014 150.335.811.997 Current accounts with
Bank Indonesia
Giro pada bank lain 6,31 Current accounts with other banks
- Pihak berelasi 1.052.436.483 1.137.065.602 - Related parties
- Pihak ketiga 11.226.233.862 6.132.753.197 - Third parties
Jumlah giro pada bank lain 12.278.670.345 7.269.818.799 Total current account with other
banks
Penempatan pada Bank Indonesia 7 719.794.716.555 103.984.837.756 Placements with Bank Indonesia
dan bank lain and other banks
Efek-efek 8 1.668.184.216.430 1.962.740.993.730 Marketable securities
Efek-efek yang dibeli dengan janji 9 101.488.204.418 266.444.326.913 Securities purchased under
dijual kembali agreements to resell
Tagihan derivatif 10 44.420.000 1.349.500.000 Derivative receivables
Kredit yang diberikan 11,31 Loans
- Pihak berelasi 6.696.892 - - Related parties
- Pihak ketiga 4.189.103.404.901 4.140.311.144.536 - Third parties
4.189.110.101.793 4.140.311.144.536
Dikurangi: Cadangan kerugian Less : Allowance for impairment
penurunan nilai (63.725.066.550) (119.077.078.234) losses
Kredit yang diberikan – bersih 4.125.385.035.243 4.021.234.066.302 Loans - net
Aset tetap – bersih 12 135.016.686.695 125.865.129.050 Property, plant and equipment - net
Aset takberwujud – bersih 13 6.179.830.173 5.480.819.313 Intangible asset - net
Aset pajak tangguhan – bersih 19 16.567.775.193 20.681.021.403 Deferred tax assets - net
Agunan yang diambil alih - bersih 14 59.855.216.860 96.235.216.860 Foreclosed assets - net
Aset lain-lain 15 46.304.983.377 39.474.306.887 Other assets
TOTAL ASET 7.177.245.297.778 6.815.156.755.265 TOTAL ASSETS
Lihat Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang See accompanying Notes to Financial Statements which are an integral part of the
tidak terpisahkan dari Laporan Keuangan secara keseluruhan Financial Statements taken as a whole
-1-
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
31 DESEMBER 2025 AS OF DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember/ 31 Desember/
Catatan/ December 31, December 31,
Notes 2025 2024
LIABILITAS LIABILITIES
Liabilitas segera 16 919.912.657 718.159.212 Obligations due immediately
Simpanan dari nasabah 17,31 Deposits from customers
- Pihak berelasi 1.509.583.732 6.012.795.049 - Related parties
- Pihak ketiga 3.616.205.635.565 3.096.693.130.508 - Third parties
Jumlah simpanan dari nasabah 3.617.715.219.297 3.102.705.925.557 Total deposits from customers
Simpanan dari bank lain – pihak berelasi 18,31 62.851.460 209.296.585.611 Deposits from other banks – related
parties
Liabilitas derivatif 10 1.045.531.458 2.204.270.813 Derivative liabilities
Utang pajak 19 5.581.897.290 2.291.431.721 Taxes payable
Pendapatan diterima dimuka 3.955.915.683 4.718.706.644 Unearned income
Liabilitas imbalan pasca kerja 20 18.361.651.597 20.046.809.112 Post-employment benefits liabilities
Liabilitas lain-lain 21 17.347.917.407 15.811.714.532 Other liabilities
TOTAL LIABILITAS 3.664.990.896.849 3.357.793.603.202 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham Share capital
Modal dasar - 11.000.000.000 saham 22 737.773.369.000 737.773.369.000 Authorized - 11,000,000,000
dengan nilai nominal Rp200 per shares with par value of Rp200
saham masing-masing pada tanggal per share as of December 31,
31 Desember 2025 dan 2024 2025 and 2024, respectively
Modal ditempatkan dan disetor penuh - Issued and fully paid -
3.688.866.845 lembar saham 3,688,866,845 shares as of
masing-masing pada tanggal December 31, 2025 and 2024,
31 Desember 2025 dan 2024 respectively
Tambahan modal disetor 23 2.895.253.902.287 2.895.253.902.287 Additional paid-in capital
Cadangan revaluasi aset tetap 115.136.244.929 107.626.614.466 Property, plant and equipment
revaluation reserves
Pengukuran kembali atas program (2.160.810.742) (1.260.170.494) Remeasurement of defined
imbalan pasti – bersih benefit plan - net
Saldo laba (defisit) Retairned earning (deficit)
Ditentukan penggunaannya 20.000.000.000 20.000.000.000 Appropriated
Tidak ditentukan penggunaannya (253.748.304.545) (302.030.563.196) Unappropriated
TOTAL EKUITAS 3.512.254.400.929 3.457.363.152.063 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 7.177.245.297.778 6.815.156.755.265 TOTAL LIABILITIES AND
EQUITY
Lihat Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang See accompanying Notes to Financial Statements which are an integral part of the
tidak terpisahkan dari Laporan Keuangan secara keseluruhan Financial Statements taken as a whole
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
LAPORAN LABA RUGI STATEMENT OF PROFIT OR LOSS
DAN PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember/ 31 Desember/
Catatan/ December 31, December 31,
Notes 2025 2024
Pendapatan dan beban Operating income and
operasional expenses
Pendapatan bunga Interest income
Bunga 25,31 426.073.463.879 418.150.996.493 Interest earned
Provisi dan komisi 14.934.110.087 12.753.528.790 Fee and commissions
Jumlah pendapatan bunga 441.007.573.966 430.904.525.283 Total interest income
Beban bunga Interest expenses
Bunga 26,31 (144.823.114.736) (138.327.548.365) Interest incurred
Premi program penjaminan (6.804.791.376) (6.299.027.054) Premium on depost guarantee
simpanan program
Jumlah beban bunga (151.627.906.112) (144.626.575.419) Total interest expenses
Pendapatan bunga – bersih 289.379.667.854 286.277.949.864 Interest income - net
Pendapatan operasional lainnya Other operating income
Keuntungan transaksi mata uang 1.251.139.736 1.367.805.889 Gain on foreign exchange – net
asing – bersih
Provisi dan komisi selain dari 2.992.438.847 3.314.802.448 Fees and commissions not related to
kredit – bersih loans – net
Penerimaan kembali kredit yang 37.796.729.806 21.515.612.060 Recoveries of loans previously
telah dihapus buku written-off
Lain-lain 641.457.119 1.300.357.994 Others
Jumlah pendapatan operasional 42.681.765.508 27.498.578.391 Total other operating income
lainnya
Pembentukan cadangan kerugian 27 (154.018.020.792) (102.860.174.413) Provision for allowance of impairment
penurunan nilai atas aset keuangan losses on financial and non-financial
dan nonkeuangan – bersih assets – net
Beban operasional lainnya Other operating expenses
Tenaga kerja dan tunjangan 28 (57.265.454.322) (50.158.539.192) Personnel and benefits
Umum dan administrasi 29 (57.460.793.524) (57.866.234.206) General and administrative
Jumlah beban operasional lainnya (114.726.247.846) (108.024.773.398) Total other operating expenses
Beban operasional lainnya – bersih (226.062.503.130) (183.386.369.420) Other operating expenses - net
Laba operasi – bersih 63.317.164.724 102.891.580.444 Operating income – net
Lihat Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang See accompanying Notes to Financial Statements which are an integral part of the
tidak terpisahkan dari Laporan Keuangan secara keseluruhan Financial Statements taken as a whole
-3-
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
LAPORAN LABA RUGI STATEMENT OF PROFIT OR LOSS
DAN PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember/ 31 Desember/
Catatan/ December 31, December 31,
Notes 2025 2024
Laba operasi – bersih 63.317.164.724 102.891.580.444 Operating income –
(saldo pindahan) net (balance brought forward)
Pendapatan (beban) non Non-operating income
operasional
Keuntungan dari penjualan aset tetap 12 134.748.220 51.249.998 Gain from sale of property, plant and
equipment
Lainnya – bersih 235.904.521 (1.627.393.393) Others - net
Jumlah beban non operasional – 370.652.741 (1.576.143.395) Total non-operating expense - net
bersih
Laba sebelum beban pajak Income before income
penghasilan 63.687.817.465 101.315.437.049 tax expense
Beban pajak penghasilan 19 Income tax expense
Kini 19b (13.156.386.767) (19.934.206.832) Current
Tangguhan 19d (2.249.172.047) (2.626.292.855) Deferred
Jumlah beban pajak penghasilan (15.405.558.814) (22.560.499.687) Total income tax expense
Laba bersih tahun berjalan 48.282.258.651 78.754.937.362 Net income for the year
Penghasilan komperehensif lain Other comprehesive income
Pos-pos yang tidak akan Items that will not be reclassified
direklasifikasi ke laba rugi: to profit or loss :
Revaluasi Aset 12 9.627.731.362 - Revaluation of assets
Pengukuran kembali atas program 20 (1.154.666.985) 86.170.589 Remeasurement of defined benefit
imbalan pasti plan
Pajak penghasilan terkait 19d (1.864.074.163) (18.957.530) Related income tax
Jumlah penghasilan 6.608.990.214 67.213.059 Total other comprehensive
komprehensif lain - setelah income - after tax
pajak
Jumlah penghasilan komprehensif 54.891.248.865 78.822.150.421 Total net comprehensive
bersih tahun berjalan income for the year
Laba per saham dasar 30 13,09 21,35 Basic income per share
Lihat Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang See accompanying Notes to Financial Statements which are an integral part of the
tidak terpisahkan dari Laporan Keuangan secara keseluruhan Financial Statements taken as a whole
-4-
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir Tanggal 31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise specified)
Cadangan Pengukuran
Modal revaluasi aset kembali Saldo laba (defisit)/
ditempatkan tetap/ Property, atas program Retained earning (deficit)
dan disetor Tambahan plant and imbalan pasti/
penuh/ Issued modal disetor/ Dana Setoran equipment Remeasurement Ditentukan Tidak ditentukan
Catatan/ and fully paid Additional paid- modal/Capital revaluation of defined benefit penggunaannya/ penggunaannya/ Jumlah ekuitas/
Notes capital in capital deposit funds reserves plan Appropriated Unappropriated Total equity
Saldo Per 1 Januari 2024 737.773.369.000 2.895.153.904.971 - 107.626.614.466 (1.327.383.553) 20.000.000.000 (380.785.500.558) 3.378.441.004.326 Balance as of
January 1, 2024
Koreksi penyesuaian biaya 22,23, - 99.997.316 - - - - - 99.997.316 Correction of adjustment
emisi saham PUT V 24 to share issuance costs
for rights issue V
Penghasilan komprehensif - - - - 67.213.059 - 78.754.937.362 78.822.150.421 Net comprehensive
bersih tahun berjalan income for the year
Saldo Per 31 Desember 2024 737.773.369.000 2.895.253.902.287 - 107.626.614.466 (1.260.170.494) 20.000.000.000 (302.030.563.196) 3.457.363.152.063 Balance as of
December 31, 2024
Penghasilan komprehensif - - - 7.509.630.463 (900.640.248) - 48.282.258.651 54.891.248.866 Net comprehensive
bersih tahun berjalan income for the year
Saldo Per 31 Desember 2025 737.773.369.000 2.895.253.902.287 - 115.136.244.929 (2.160.810.742) 20.000.000.000 (253.748.304.545) 3.512.254.400.929 Balance as of
December 31, 2025
Lihat Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak terpisahkan dari Laporan Keuangan secara See accompanying Notes to Financial Statements which are an integral part of the Financial Statements taken as a whole
keseluruhan
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2025 FOR THE YEAR ENDED DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember/ 31 Desember/
Catatan/ December 31, December 31,
Notes 2025 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan bunga, provisi, dan komisi 436.801.307.275 425.766.386.676 Interest, fees and commissions
received
Penerimaan operasional lainnya 41.376.685.508 28.694.978.391 Other operating income received
Pembayaran bunga, provisi dan komisi (150.893.139.735) (141.711.512.840) Interest, fees and commissions paid
Pembayaran beban tenaga kerja (58.950.611.837) (50.129.497.328) Payment of personnel expenses
dan tunjangan and benefits
Pembayaran beban umum (48.071.418.219) (49.100.645.596) General, administrative, repairs and
administrasi, pemiliharaan dan maintenance expenses paid
perbaikan
Pendapatan non operasional 236.453.473 (1.627.393.393) Non-operating income
Arus kas sebelum perubahan dalam 220.499.276.465 211.892.315.910 Cash flows before changes in
aset dan liabilitas operasi operating assets and liabilities
Perubahan dalam aset operasi: Changes in operating assets:
Kredit 13.502.674.242 (386.017.272.928) Loans
Aset lain-lain (253.478.698.016) (184.523.928.331) Other assets
Perubahan dalam liabilitas operasi: Changes in operating liabilities:
Liabilitas segera 201.753.445 (579.380.751) Obligations due immediately
Simpanan 305.775.559.589 611.156.658.649 Deposits
Liabiltas lain-lain 2.933.162.712 (8.554.009.975) Other liabilities
Arus kas bersih diperoleh 289.433.728.437 243.374.382.574 Net cash provided by (used in)
(digunakan) untuk aktivitas operating activities
operasi
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Penambahan efek yang dimiliki hingga 294.556.777.300 (848.998.828.400) Additional of held-to maturity
jatuh tempo securities
Pengurangan efek yang dibeli dengan 164.956.122.495 452.747.638.099 Deductional of securities
janji dijual kembali purchased under agreements to
resell
Hasil dari penjualan aset tetap 134.748.220 51.249.998 Proceeds from sale of fixed assets
Pembelian aset tetap dan aset (5.675.197.891) (8.573.393.793) Acquisitions of fixed assets and
takberwujud intangible assets
Arus kas bersih (digunakan untuk) 453.972.450.124 (404.773.334.096) Net cash (used in) provided by
diperoleh dari aktivitas investasi investing activities
Lihat Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang See accompanying Notes to Financial Statements which are an integral part of the
tidak terpisahkan dari Laporan Keuangan secara keseluruhan Financial Statements taken as a whole
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2025 FOR THE YEAR ENDED DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember/ 31 Desember/
Catatan/ December 31, December 31,
Notes 2025 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Pembayaran liabilitas sewa (755.563.632) (495.763.632) Payments of lease liabilities
Arus kas bersih digunakan untuk (755.563.632) (495.763.632) Net cash used in
aktivitas pendanaan financing activities
(PENURUNAN) KENAIKAN 742.650.614.929 (161.894.715.154) NET (DECREASE) INCREASE
BERSIH KAS DAN SETARA KAS IN CASH AND CASH
EQUIVALENTS
KAS DAN SETARA KAS PADA 275.651.374.807 437.799.533.992 CASH AND CASH EQUIVALENTS
AWAL TAHUN AT BEGINNING OF YEAR
Pengaruh perubahan kurs mata Effect of foreign exchange
uang asing (83.060.347) (253.444.031) rate changes
KAS DAN SETARA KAS 1.018.218.929.389 275.651.374.807 CASH AND CASH
PADA AKHIR TAHUN EQUIVALENTSAT END OF
YEAR
PENGUNGKAPAN TAMBAHAN SUPPLEMENTAL
DISCLOSURES
Kas dan setara kas terdiri dari : Cash and cash equivalents consists of:
Kas 28.286.886.475 14.060.906.255 Cash
Giro pada Bank Indonesia 257.858.656.014 150.335.811.997 Current account with Bank
Indonesia
Giro pada bank lain 12.278.670.345 7.269.818.799 Current account with other banks
Penempatan pada Bank Indonesia 719.794.716.555 103.984.837.756 Placements in Bank Indonesia
dan bank lain and other banks
Total Kas dan Setara Kas 1.018.218.929.389 275.651.374.807 Total Cash and Cash Equivalents
Lihat Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak See accompanying Notes to Financial Statements which are an integral part of the
terpisahkan dari Laporan Keuangan secara keseluruhan Financial Statements taken as a whole
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Bank dan Informasi Umum a. The Bank’s Establishment and General Information
PT Bank of India Indonesia Tbk (“Bank”) didirikan PT Bank of India Indonesia Tbk (the “Bank”) was
berdasarkan Akta Notaris No. 20 tanggal 28 September established based on Notarial Deed No. 20 dated
1968 dari Njoo Sioe Liep, S.H., Notaris di Surabaya, September 28, 1968 of Njoo Sioe Liep, S.H., Notary in
dengan nama PT Bank Pasar Swadesi. Akta pendirian ini Surabaya, under the name of PT Bank Pasar Swadesi.
telah mendapat pengesahan dari Menteri Kehakiman The deed of establishment was approved by the
Republik Indonesia melalui Surat Keputusan Minister of Justice of the Republic of Indonesia through
No. Y.A.5/35/8 tanggal 3 Februari 1975 serta Decision Letter No. Y.A.5/35/8 dated February 3, 1975
diumumkan dalam Berita Negara Republik Indonesia and was published in State Gazette of the Republic of
No. 19 tanggal 5 Maret 1976, Tambahan No. 162. Indonesia No. 19, Supplement No. 162, dated March 5,
1976.
Bank mendapat ijin usaha sebagai bank umum dari The Bank obtained its license to operate as a
Menteri Keuangan Republik Indonesia dengan Surat commercial bank from the Minister of Finance of the
Keputusannya No. 906/KMK.013/1989 tanggal Republic of Indonesia through Decision Letter
16 Agustus 1989. Sesuai dengan Surat Keputusan No. 906/KMK.013/1989 dated August 16, 1989.
Direksi Bank Indonesia No. 27/68/KEP/DIR tanggal Based on the Decision Letter of Bank Indonesia
12 Oktober 1994, Bank memperoleh ijin untuk No. 27/68/KEP/DIR dated October 12, 1994, the Bank
melakukan kegiatan usaha sebagai bank devisa. obtained approval to conduct foreign exchange
banking activities.
Berdasarkan Surat Keputusan Gubernur Bank Indonesia Based on the Decision Letter of Governor of
No. 13/91A/KEP.GBI/2011 tanggal 17 November 2011, Bank Indonesia No. 13/91A/KEP.GBI/2011 dated
Bank Indonesia telah menyetujui: November 17, 2011, Bank Indonesia has approved:
1. Perubahan nama PT Bank Swadesi Tbk menjadi 1. The change of the Bank’s name from PT Bank
PT Bank of India Indonesia Tbk. Swadesi Tbk to PT Bank of India Indonesia Tbk.
2. Ijin usaha Bank sebagai bank umum berdasarkan 2. The Bank’s business license as a commercial bank
Keputusan Menteri Keuangan Republik Indonesia based on the Decree of the Minister of Finance of
No. 906/KMK.013/1989 tanggal 16 Agustus 1989 the Republic of Indonesia No. 906/KMK.013/1989
tetap berlaku bagi Bank. dated August 16, 1989 is still valid for the Bank.
Pemegang saham pengendali utama Bank adalah Bank The Bank’s ultimate controlling shareholder is Bank of
of India yang didirikan di India. India which was incorporated in India.
Anggaran Dasar Bank telah mengalami perubahan The Bank’s Articles of Association have been amended
beberapa kali. Perubahan terakhir melalui Rapat Umum several times. The latest amendement through
Pemegang Saham Tahunan (RUPST) yang Notarial Deed of the Extraordinary General Meeting of
didokumentasikan dalam akta No. 01 tanggal 03 Juli Shareholders No. 01 dated July 03, 2025 of Winter
2025, di hadapan Winter Sigiro, S.H., M.H., Notaris di Sigiro, S.H., M.H., Notary in Jakarta. The amendement
Jakarta. Perubahan tersebut telah disetujui oleh Menteri was approved by the Minister of Justice and Human
Hukum dan Hak Asasi Manusia Republik Indonesia Rights of the Republic of Indonesia on its Decision
dengan Surat Keputusan No. AHU-AH.01.09-030612 Letter No. AHU-AH.01.09-030612 dated July 03, 2025.
tanggal 03 Juli 2025.
Sesuai dengan pasal 3 Anggaran Dasar Bank, ruang In accordance with article 3 of the Bank’s Articles
lingkup kegiatan Bank adalah menjalankan kegiatan of Association, the scope of its activities is to engage in
yang berhubungan dengan perbankan. activities related to banking.
Kantor pusat Bank berlokasi di Jalan H. Samanhudi The Bank’s head office is located at Jalan H.
No. 37, Jakarta Pusat. Bank mempunyai 8 kantor cabang, Samanhudi No. 37, Central Jakarta. The Bank has
6 kantor cabang pembantu, 1 kantor pusat 8 branch offices, 6 sub-branch offices, 1 non-
non-operasional dan 2 kantor kas. operational head office and 2 cash offices.
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Page 180
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Dewan Komisaris dan Direksi, Komite Audit dan b. Boards of Commissioners and Directors, Audit
Komite Pemantau Risiko Committee and Risk Monitoring Committee
Berdasarkan Akta Notaris Winter Sigiro S.H., M.H., Based on Notarial Deed of Winter Sigiro, S.H., M.H.,
No. 01 tanggal 03 Juli 2025 dan No. 07 tanggal No. 01 dated July 03, 2025 and No. 07 dated December
27 Desember 2024, susunan Dewan Komisaris dan 27, 2024 the composition of the Board of
Direksi pada tanggal 31 Desember 2025 dan 2024 adalah Commissioners and Directors as of December 31, 2025
sebagai berikut: and 2024 are as follows:
2025 2024
Komisaris Utama Sudhiranjan Padhi Sudhiranjan Padhi President Commissioner
Komisaris Independen Handadjaja Sulaiman Handadjaja Sulaiman Independent Commissioner
Komisaris Independen Lungguk Gultom Lungguk Gultom Independent Commissioner
Direktur Utama KSB Chandramouli(b) Jayaprakash Bharathan(a) President Director
Direktur Kepatuhan Dennis Kusuma Halim Dennis Kusuma Halim Compliance Director
Direktur Operasional Carolina Dina Rusdiana Carolina Dina Rusdiana Operational Director
Direktur Bisnis Chandra Sekhar Chandra Sekhar Business Director
Mukherjee Mukherjee
Direktur Keuangan Rahmat Hendratama(c) Rahmat Hendratama Finance Director
a) Berdasarkan hasil Rapat Umum Pemegang Saham a) Based on the resolution of the Annual General
Tahunan (RUPST) tanggal 24 Juni 2025, Meeting of Shareholders (AGMS) dated June 24,
menyetujui memberhentikan dengan hormat 2025, it was approved to honorably dismiss
Jayaprakash Bharathan dari jabatannya sebagai Jayaprakash Bharathan from his position as the
Direktur Utama Perseroan sebelum periode masa President Director of the Company before the end
jabatannya berakhir. of his term of office.
b) KSB Chandramouli diangkat sebagai Direktur b) KSB Chandramouli was appointed as President
Utama berdasarkan keputusan RUPST pada tanggal Director based on the AGMS decision on June 24,
24 Juni 2025 dan telah lulus uji kelayakan dan 2025 and has passed the OJK fit and proper test on
kepatutan OJK pada tanggal 02 Juli 2025. July 02, 2025.
c) Rahmat Hendratama diangkat sebagai Direktur c) Rahmat Hendratama was appointed as Finance
Keuangan berdasarkan Keputusan Rapat Umum Director based on the resolution of the
Pemegang Saham Luar Biasa (RUPSLB) tanggal Extraordinary General Meeting of Shareholders
27 Desember 2024 dan telah lulus uji kelayakan dan (EGMS) dated December 27, 2024 and has passed
kepatutan OJK pada tanggal 17 Maret 2025. the fit and proper test conducted by the Financial
Services Authority (OJK) on March 17, 2025.
Susunan Komite Bank per 31 Desember 2025 dan 2024 The composition of the Bank’s Committees as of
adalah sebagai berikut: December 31, 2025 and 2024 are as follows:
2025 2024
Komite Audit Audit Committee
Ketua Lungguk Gultom Lungguk Gultom Chairman
Anggota Maya Indreswari Handadjaja Sulaiman Member
Anggota Siti Yanti E. Gultom* Teddy Reinier Sondakh Member
Komite Pemantau Risiko Risk Monitoring Committee
Ketua Lungguk Gultom Lungguk Gultom Chairman
Anggota Maya Indreswari Maya Indreswari Member
Anggota Siti Yanti E. Gultom* Teddy Reinier Sondakh Member
Komite Remunerasi Remuneration and Nomination
dan Nominasi Committee
Ketua Handadjaja Sulaiman Handadjaja Sulaiman Chairman
Anggota Sudhiranjan Padhi Sudhiranjan Padhi Member
Anggota Dwi Anita Kurniasih Dwi Anita Kurniasih Member
* Siti Yanti E. Gultom diangkat sebagai anggota * Siti Yanti E. Gultom has been appointed as a member
Komite Audit dan Komite Pemantau Risiko of the Audit Committee and the Risk Monitoring
PT Bank of India Indonesia Tbk efektif per tanggal Committee of PT Bank of India Indonesia Tbk,
21 Mei 2025 berdasarkan Surat effective May 21, 2025, based on Letter
No. 098/KP-HC/SK/DAK/V/2025. No. 098/KP-HC/SK/DAK/V/2025.
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Dewan Komisaris dan Direksi, Komite Audit dan b. Boards of Commissioners and Directors, Audit
Komite Pemantau Risiko (lanjutan) Committee and Risk Monitoring Committee
(continued)
Gaji dan kompensasi lainnya yang dibayarkan kepada Salaries and other compensation paid to the Boards of
Dewan Komisaris dan Direksi dan Karyawan Kunci Commissioners and Directors and Key Employees for
untuk tahun-tahun yang berakhir pada 31 Desember the years ended December 31, 2025 and 2024 are as
2025 dan 2024 adalah sebagai berikut: follows:
2025 2024
Dewan Komisaris 1.835.380.711 2.142.142.300 Board of Commissioners
Dewan Direksi 7.061.173.057 6.086.181.398 Board of Directors
Karyawan Kunci 288.145.588 86.800.000 Key Managements
Bank mempunyai 214 dan 219 karyawan tetap masing- The Bank has 214 and 219 permanent employees as of
masing pada tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024, respectively (unaudited).
(tidak diaudit).
c. Penawaran Umum Saham Bank c. Public Offering of the Bank’s Shares
Pada tanggal 12 April 2002, Bank memperoleh On April 12, 2002, the Bank obtained the notice of
pernyataan efektif dari Ketua Badan Pengawas Pasar effectivity from the Chairman of Capital Market
Modal (BAPEPAM) dengan suratnya Supervisory Agency (“BAPEPAM”) through letter
No. S-75/PM/2002 untuk melakukan penawaran umum No. S-75/PM/2002 for its public offering of 60,000,000
atas 60.000.000 saham biasa atas nama kepada common shares to the public. The nominal value is
masyarakat. Nilai nominal per saham Rp200 dengan Rp200 per share with an offering price of Rp250 per
harga penawaran Rp250 per saham. Pada tanggal share. As of May 1, 2002, these shares were listed in the
1 Mei 2002, saham tersebut telah dicatatkan pada Jakarta Stock Exchange (currently Indonesia Stock
Bursa Efek Jakarta (sekarang Bursa Efek Indonesia). Exchange or IDX).
Pada tanggal 24 Juni 2008, Bank memperoleh On June 24, 2008, the Bank obtained the notice of
pernyataan efektif dari Ketua BAPEPAM-LK dengan effectivity from the Chairman of BAPEPAM-LK
surat No. S-4071/BL/2008 untuk melakukan Penawaran through letter No. S-4071/BL/2008 for its Limited
Umum Terbatas I dengan Hak Memesan Efek Terlebih Public Offering I for Pre-emptive Rights amounting to
Dahulu (HMETD) sebesar 558.000.000 saham. 558,000,000 shares. These shares were listed in the
Saham-saham tersebut dicatatkan pada Bursa Efek Indonesia Stock Exchange on July 2, 2008.
Indonesia pada tanggal 2 Juli 2008.
Berdasarkan surat pernyataan efektif dari OJK dengan Based on notice of effectivity from OJK through letter
surat No. S-500/D.04/2014 tanggal 3 Desember 2014, No. S-500/D.04/2014 dated December 3, 2014, the
Bank telah melakukan Penawaran Umum Terbatas II Bank has undertaken Limited Public Offering II for
dalam rangka HMETD sebanyak 173.600.000 lembar Pre-emptive Rights of 173,600,000 shares from
saham dari tanggal 17 Desember 2014 sampai dengan December 17, 2014 up to January 6, 2015 with an
tanggal 6 Januari 2015 dengan harga penawaran sebesar offering price of Rp2,800 per share. These shares were
Rp2.800 per saham. Saham-saham tersebut dicatatkan listed in the Indonesia Stock Exchange on
pada Bursa Efek Indonesia pada tanggal 6 Januari 2015. January 6, 2015.
Berdasarkan surat pernyataan efektif dari OJK dengan Based on notice of effectivity from OJK through letter
surat No. S-469/D.04/2017 tanggal 13 Desember 2017, No. S-469/D.04/2017 dated December 13, 2017, the
Bank telah melakukan Penawaran Umum Tebatas III Bank has undertaken the Limited Public Offering III for
dalam rangka Penambahan Modal dengan memberikan Pre-emptive Rights of 347,200,000 shares with an
Hak Memesan Efek Terlebih Dahulu (PMHMETD) offering price of Rp1,890 per share with nominal value
sebanyak 347.200.000 lembar saham dengan harga of Rp200 per share. These shares were listed in the
pelaksanaan HMETD sebesar Rp1.890 per saham Indonesia Stock Exchange on December 29, 2017.
dengan nilai nominal sebesar Rp 200 per saham. Saham-
saham tersebut dicatatkan pada Bursa Efek Indonesia
pada tanggal 29 Desember 2017.
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Page 182
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penawaran Umum Saham Bank (lanjutan) c. Public Offering of the Bank’s Shares (continued)
Berdasarkan surat pernyataan efektif dari OJK dengan Based on notice of effectivity from OJK through letter
surat No. S-178/D.04/2022 tanggal 19 Agustus 2022, No. S-178/D.04/2022 dated August 19, 2022, the Bank
Bank telah melakukan Penawaran Umum Terbatas IV has undertaken the Limited Public Offering IV for
dalam rangka Penambahan Modal dengan memberikan Pre-emptive Rights of 1,388,800,000 shares with an
Hak Memesan Efek Terlebih Dahulu (PMHMETD) offering price of Rp1,000 per share with nominal value
sebanyak 1.388.800.000 lembar saham dengan harga of Rp200 per share. These shares were listed in the
pelaksanaan HMETD sebesar Rp1.000 per saham Indonesia Stock Exchange on September 2, 2022.
dengan nilai nominal sebesar Rp200 per saham.
Saham-saham tersebut dicatatkan pada Bursa Efek
Indonesia pada tanggal 2 September 2022.
Pada tanggal 30 Maret 2023, Bank memperoleh On March 30, 2023, the Bank received an effective
pernyataan efektif dari Ketua BAPEPAM-LK dengan statement from the Chairman of BAPEPAM-LK in his
suratnya No. S-86/D.04/2023 untuk melakukan letter No. S-86/D.04/2023 to conduct a Limited Public
Penawaran Umum Terbatas V. Jumlah keseluruhan Offering V. The total number of shares issued in PUT V
saham yang telah diterbitkan dalam PUT V PT. Bank of India India Tbk is 1,300,005,367 shares.
PT. Bank of India Indonesia Tbk adalah sebanyak Thus the number of shares issued by
1.300.005.367 saham. Dengan demikian jumlah saham PT. Bank of India India, Tbk until the end of this
yang telah diterbitkan oleh PT. Bank of India Indonesia, LPO V became 3,688,866,845. In accordance with
Tbk sampai dengan berakhirnya PUT V ini menjadi Government Regulation No. 29 of 1999 concerning the
3.688.866.845. Sesuai dengan Peraturan Pemerintah Purchase of Commercial Bank Shares which, among
No.29 Tahun 1999 tentang Pembelian Saham Bank other things, stipulates that 99% of Bank shares may
Umum yang antara lain menerapkan bahwa saham Bank only be listed on the Stock Exchange, the number of
hanya boleh tercatat di Bursa Efek sebanyak banyaknya shares listed on the Indonesian Stock Exchange is
99%, maka Jumlah saham yang dicatatkan di 3,651,978,177 shares.
PT. Bursa Efek Indonesia adalah 3.651.978.177 saham.
d. Tanggung Jawab Manajemen dan Persetujuan atas d. Management’s Responsibility and Approval of the
Laporan Keuangan Financial Statement
Penyusunan dan penyajian laporan keuangan The preparation and presentation of the financial
merupakan tanggung jawab manajemen Bank dan telah statements were the responsibilities of the management
disetujui oleh Dewan Direksi Bank untuk diterbitkan of the Bank and were approved by the Board of
pada tanggal 27 Maret 2026. Directors for issuance on March 27, 2026.
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL
•
a. Pernyataan Kepatuhan •a. Statement of Compliance
Laporan keuangan telah disusun dan disajikan serta The financial statements have been prepared and
diterapkan secara konsisten dengan periode sebelumnya presented and implemented consistently with the
sesuai dengan Standar Akuntansi Keuangan previous period in accordance with Financial
di Indonesia (SAK) yang mencakup Pernyataan Standar Accounting Standards in Indonesia (FAS) which
Akuntansi Keuangan (PSAK) dan Interpretasi Standar comprise the Statements of Financial Accounting
Akuntansi Keuangan (ISAK) yang dikeluarkan oleh Standards (SFAS) and Interpretations of Financial
Dewan Standar Akuntansi Keuangan Ikatan Akuntan Accounting Standards (IFAS) issued by the Financial
Indonesia serta Pedoman Penyajian dan Pengungkapan Accounting Standards Board of the Institute of
Laporan Keuangan yang diterbitkan oleh Otoritas Jasa Indonesia Chartered Accountants and the guidelines on
Keuangan (OJK). Financial Statement Presentation and Disclosures
issued by the Financial Service Authority (OJK).
- 11 -
Page 183
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
b. Dasar Penyusunan Laporan Keuangan b. Basis of Preparation of Financial Statements
Dasar penyusunan laporan keuangan Bank, kecuali The basis of preparation of the Bank’s financial
untuk laporan arus kas, adalah dasar akrual. Laporan statements, except for the statements of cash flows, is
keuangan Bank disusun berdasarkan nilai historis, the accrual basis. The financial statements are
kecuali beberapa akun tertentu disusun berdasarkan measured based on historical cost, except for certain
pengukuran lain sebagaimana diuraikan dalam kebijakan accounts which are measured on the bases described in
akuntansi masing-masing akun tersebut. the related accounting policies. Historical cost is
Biaya perolehan umumnya didasarkan pada nilai wajar generally based on the fair value of the consideration
imbalan yang diserahkan dalam perolehan aset. given in exchange of assets.
Nilai wajar adalah harga yang akan diterima untuk Fair value is the price that would be received to sell an
menjual suatu aset atau harga yang akan dibayar untuk asset or paid to transfer a liability in an orderly
mengalihkan suatu liabilitas dalam suatu transaksi transaction between market participants at the
teratur antara pelaku pasar pada tanggal pengukuran. measurement date.
Laporan arus kas disusun dengan menggunakan metode Statements of cash flows have been prepared using the
langsung yang dimodifikasi dan arus kas dikelompokkan modified direct method and the cash flows have been
atas dasar aktivitas operasi, investasi dan pendanaan. classified on the basis of operating, investing and
Kas dan setara kas terdiri dari kas, giro pada financing activities. Cash and cash equivalents consist
Bank Indonesia, giro pada bank lain, penempatan pada of cash, current accounts with Bank Indonesia, current
Bank Indonesia dan bank lain yang jatuh tempo accounts with other banks, placements with Bank
dalam waktu 3 bulan sejak tanggal perolehan, sepanjang Indonesia and other banks maturing within 3 months or
tidak digunakan sebagai jaminan atas pinjaman yang less from the acquisition date provided they are not
diterima serta tidak dibatasi penggunaannya. used as collateral for borrowings nor restricted.
Mata uang pelaporan yang digunakan dalam penyusunan The reporting currency used in the financial statements
laporan keuangan adalah mata uang Rupiah, preparation is Indonesian Rupiah, which is the
yang merupakan mata uang fungsional Bank. functional currency of the Bank.
Kecuali dinyatakan di bawah ini, kebijakan akuntansi Except as described below, the accounting policies
telah diterapkan secara konsisten dengan laporan applied are consistent with those of the annual financial
keuangan tahunan untuk tahun yang berakhir statements for the year ended December 31, 2025 which
31 Desember 2025 yang telah sesuai dengan Standar conform to the Indonesian Financial Accounting
Akuntansi Keuangan di Indonesia. Standards.
Penyusunan laporan keuangan sesuai dengan Standar The preparation of financial statements in conformity
Akuntansi Keuangan di Indonesia mengharuskan with Indonesian Financial Accounting Standards
penggunaan estimasi dan asumsi akuntansi yang requires the use of certain critical accounting estimates
signifikan. Hal tersebut juga mengharuskan manajemen and assumptions. It also requires management to
untuk membuat pertimbangan dalam proses penerapan exercise its judgment in the process of applying the
kebijakan akuntansi. Area yang kompleks atau accounting policies. Areas that are complex or require
memerlukan tingkat pertimbangan yang lebih tinggi atau a higher level of judgment or areas where assumptions
area di mana asumsi dan estimasi dapat berdampak and estimates could have a significant impact on the
signifikan terhadap laporan keuangan. financial statements.
c. Standar Baru dan Amendemen Standar Akuntansi c. New Standards and Amendments to Financial
Keuangan Efektif 1 Januari 2025 Accounting Standards Effective from January 1, 2025
Berikut ini adalah standar akuntansi keuangan, The followings are financial accounting standard,
perubahan, dan interpretasi standar akuntansi keuangan amendments and interpretation of financial accounting
yang berlaku efektif sejak 1 Januari 2025. standard which become effective starting January 1,
2025:
Amendemen PSAK 116, “Sewa tentang Liabilitas Amendment of SFAS 116: “Lease regarding Lease
Sewa dalam Jual dan Sewa-Balik” Amendemen ini Liability in a Sale and Leaseback”. This amendment
diadopsi dari amandemen IFRS No. 16, “Lease: lease adopted from IFRS No. 16 amendment, “Lease: lease
Liability in a Sale and Leaseback”. Amendemen ini Liability in a Sale and Leaseback”. This amendment
mengatur pengukuran selanjutnya untuk aset hak guna regulates the next measurement for right-of-use assets
dan liabilitas sewa dari transaksi jual dan sewa balik. and lease liability from sale and leaseback
transactions.
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Page 184
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
c. Standar Baru dan Amendemen Standar Akuntansi c. New Standards and Amendments to Financial
Keuangan Efektif 1 Januari 2025 (lanjutan) Accounting Standards Effective from January 1, 2025
(continued)
Amendemen PSAK 201: “Penyajian Laporan Amendment of SFAS 201: “Presentation of Financial
Keuangan tentang Liabilitas Jangka Panjang dengan Statements Regarding Long-term Liabilities with
Konvenan”. Amendemen ini diadopsi dari amendemen Convenants”. This amendment was adopted from IAS
IAS No. 1, “Presentation of Financial Statements: No. 1 amendment, “Presentation of Financial
Non-Current Liabilities with Covenants”. Statements: Non-Current Liabilities with Covenants”.
Amendemen ini mengatur bahwa hanya konvenan This amendment regulates that only the convenants
yang harus dipatuhi entitas pada atau sebelum tanggal must complied with entity on or before reporting date
pelaporan yang akan mempengaruhi klasifikasi dan will affect its classification and short-term or long-term
liabilitas jangka pendek atau jangka panjang serta and its disclosure.
pengungkapannya.
Amendemen PSAK 207, “Laporan Arus Kas” dan Amendment of SFAS 207: “Statement of Cash Flows”
Amendemen PSAK 107, “Instrumen Keuangan: and Amendment of SFAS 107, “Statements of Financial
Pengungkapan tentang Pengaturan Pembiayaan Reports: Disclosure regarding Supplier Finance
Pemasok”. Amendemen ini diadopsi dari amendemen Arrangements”. This amendment adopted from IAS
IAS No. 7 “Statement of Cash Flows” dan IFRS No. 7, No. 7 Amendment “Statement of Cash Flows” dan IFRS
Financial Instruments: Disclosures – Supplier Finance No. 7, Financial Instruments: Disclosures – Supplier
Arrangements”. Amendemen ini menjelaskan Finance Arrangements”. This amendment disclose
pengungkapan terkait pengaturan pembiayaan about supplier finance arrangements.
pemasok.
Implementasi dari standar-standar dan amendemen The implementation of the above standards and
tersebut tidak menghasilkan perubahan substansial amendments did not result in substantial changes to the
terhadap kebijakan akuntansi Bank dan tidak memiliki Bank’s accounting policies and had no material impact
dampak yang material terhadap laporan keuangan di to the financial statements in the current period or prior
periode berjalan atau periode sebelumnya. financial period.
d. Instrumen Keuangan d. Financial Instruments
(i) Aset Keuangan (i) Financial Assets
Aset keuangan Bank terutama terdiri dari kas, giro The Bank’s financial assets mainly consist of cash,
pada Bank Indonesia, giro pada bank lain, current accounts with Bank Indonesia, current
penempatan pada Bank Indonesia dan bank lain, accounts with other banks, placements with Bank
efek-efek, efek-efek yang dibeli dengan janji dijual Indonesia and other banks, marketable securities,
kembali, tagihan derivatif, kredit yang diberikan, securities purchased under agreements to resell,
tagihan akseptasi dan pendapatan bunga yang masih derivative receivables, loans, acceptance
harus diterima. receivables and accrued interest receivables.
Sesuai dengan PSAK 109, Bank mengklasifikasikan In accordance with SFAS 109, the Bank classifies
aset keuangannya dalam tiga kategori: its financial assets into three categories:
(a) Aset keuangan yang diukur pada nilai wajar (a) Financial assets measured at amortised fair
diamortisasi, value,
(b) Aset keuangan yang diukur pada nilai wajar (b) Financial assets measured at fair value
melalui penghasilan komprehensif lain through other comprehensive income
(FVOCI), dan (FVOCI), and
(c) Aset keuangan yang diukur pada FVPL. (c) Financial assets measured at FVPL.
Aset keuangan diklasifikasikan menjadi kategori Financial assets are classified into these categories
tersebut diatas berdasarkan model bisnis dimana based on the business model within which they are
aset keuangan tersebut dimiliki dan karakteristik held and their contractual cash flow
arus kas kontraktualnya. Model bisnis characteristics. The business model reflects how
merefleksikan bagaimana kelompok aset keuangan groups of financial assets are managed to achieve a
dikelola untuk mencapai tujuan bisnis tertentu. particular business objective.
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Page 185
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
(i) Aset Keuangan (lanjutan) (i) Financial Assets (continued)
a) Aset keuangan yang diukur pada nilai wajar a) Financial assets measured at amortised cost
diamortisasi
Aset keuangan diukur pada biaya perolehan Financial assets measured at amortised cost if
diamortisasi jika aset keuangan dikelola dalam the financial assets are managed in a business
model bisnis yang bertujuan untuk memiliki model that aims to have financial assets in
aset keuangan dalam rangka mendapatkan arus order to obtain contractual cash flows.
kas kontraktual. Arus kas kontraktual dari aset Contractual cash flow of the financial assets
keuangan yang pada tanggal tertentu hanya which on a certain date solely payment from
berasal dari pembayaran pokok dan bunga principal and interest payments (“SPPI”) of
(“SPPI”) atas jumlah pokok terutang. the principal outstanding.
Pada saat pengakuan awal, aset keuangan yang At initial recognition, financial assets
diukur pada biaya perolehan diamortisasi measured at amortised cost are recognised at
diakui pada nilai wajarnya ditambah biaya fair value plus transaction costs (if any) and
transaksi (jika ada) dan selanjutnya diukur subsequently measured using the effective
dengan menggunakan suku bunga efektif. interest rate.
Biaya transaksi mencakup seluruh imbalan/ Transaction cost includes all fees and
provisi dan bentuk lain yang dibayarkan atau provisions paid or received that are an
diterima yang merupakan bagian tak integral part of the effective interest rate.
terpisahkan dari suku bunga efektif.
Tingkat suku bunga efektif adalah suku bunga The effective interest rate is the interest rate
yang secara tepat mendiskontokan estimasi that exactly discounts the estimated future
arus kas di masa datang selama perkiraan umur cash flows thorugh the expected life of the
dari aset keuangan atau liabilitas keuangan financial assets or financial liability (or,
(atau jika lebih tepat, digunakan periode yang where appropriate a shorter period) to the net
lebih singkat) untuk memperoleh nilai tercatat carrying amount at initial recognition. When
bersih pada saat pengakuan awal. Pada saat calculating the effective interest rate, the Bank
menghitung tingkat suku bunga efektif, Bank estimates future cash flows considering all
mengestimasi arus kas di masa datang dengan contractual terms of the financial instrument,
mempertimbangkan seluruh persyaratan but does not consider any future credit losses.
kontraktual dalam instrumen keuangan
tersebut, namun tidak mempertimbangkan
kerugian kredit di masa mendatang.
Pendapatan bunga dari aset keuangan yang Interest income from financial assets
diukur pada biaya perolehan diamortisasi measured at amortised cost is recorded in the
dicatat dalam laporan laba/rugi dan diakui profit/loss and is recognised as “Interest
sebagai “Pendapatan bunga”. income”.
Ketika penurunan nilai terjadi, kerugian When an impairment occurs, an impairment
penurunan nilai diakui sebagai pengurang dari loss is recognised as a deduction from the
nilai tercatat aset keuangan dan diakui di carrying value of financial assets and is
dalam laporan laba rugi sebagai “Cadangan recognised in the statement of profit or loss as
kerugian penurunan nilai”. “Allowance for impairment losses”.
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Page 186
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
(i) Aset Keuangan (lanjutan) (i) Financial Assets (continued)
b) Aset keuangan yang diukur pada nilai wajar b) Financial assets measured at fair value
melalui penghasilan komprehensif lain through other comprehensive income
(“FVOCI”) (“FVOCI”)
Aset keuangan yang diukur pada nilai wajar Financial assets measured at fair value
melalui penghasilan komprehensif lain through other comprehensive income are
merupakan aset keuangan dikelola dalam financial assets that are managed in a
model bisnis yang tujuannya akan terpenuhi business model whose objectives will be
dengan mendapatkan arus kas kontraktual dan fulfilled by obtaining contractual cash flows
menjual aset keuangan. Arus kas kontraktual and selling financial assets. Cash flow
dari aset keuangan yang pada tanggal tertentu contractual of financial assets which on a
hanya dari pembayaran pokok dan bunga certain date solely payment from principal
(“SPPI”) dari jumlah pokok terutang. and interest (“SPPI”) of the principal
outstanding.
Pada saat pengakuan awalnya, aset keuangan At initial recognition, financial instruments
yang diukur pada nilai wajar melalui measured at fair value through other
penghasilan komprehensif lain diakui pada comprehensive income are recognised at fair
nilai wajarnya ditambah biaya transaksi value plus transaction costs (if any) and
(jika ada) dan selanjutnya diukur pada nilai subsequently measured at fair value where
wajarnya dimana keuntungan atau kerugian gains or losses on changes in fair value, gains
atas perubahan nilai wajar, keuntungan atau or losses on foreign exchange, and
kerugian atas selisih kurs, dan kerugian impairment losses are recognised as other
penurunan nilai, diakui sebagai penghasilan comprehensive income.
komprehensif lain.
Kerugian kredit ekspektasian diakui sebagai Expected credit losses are recognised as
penambah/pengurang dari penghasilan addition/deduction to other comprehensive
komprehensif lain di dalam laporan keuangan income in the financial statements
(tidak mengurangi jumlah tercatat aset (not reducing the carrying amount of financial
keuangan dalam laporan keuangan). assets in the financial statements). Interest
Pendapatan bunga dihitung menggunakan income is calculated using the effective
metode suku bunga efektif. interest method.
c) Aset keuangan yang diukur pada FVPL c) Financial assets measured at FVPL
Aset keuangan yang dimiliki atau dikelola Financial assets that are held or managed for
untuk diperdagangkan dan yang kinerjanya trading and whose performance is evaluated
dievaluasi berdasarkan nilai wajar diukur pada on a fair value basis are measured at FVPL as
FVPL karena aset keuangan tersebut tidak they are neither held to collect contractual
dimiliki untuk menerima arus kas kontraktual cash flows nor held both to collect contractual
atau tidak dimiliki untuk menerima arus kas cash flows and to sell financial assets.
kontraktual dan untuk menjual aset keuangan.
Penilaian Apakah Arus Kas Kontraktual Hanya Assessment of Whether Contractual Cash Flows are
Merupakan Pembayaran Pokok dan Bunga Semata Solely Payments of Principal and Interest (SPPI)
(SPPI)
Untuk tujuan penilaian ini, 'pokok' didefinisikan For purposes of this assessment, ‘principal’ is
sebagai nilai wajar dari aset keuangan pada defined as the fair value of the financial asset on
pengakuan awal. 'Bunga' didefinisikan sebagai initial recognition. ‘Interest’ is defined as the
imbalan untuk nilai waktu atas uang dan untuk consideration for the time value of money and for
risiko kredit yang terkait dengan jumlah pokok yang the credit risk associated with the principal amount
terutang selama periode waktu tertentu dan untuk outstanding during a particular period of time and
risiko dan biaya pinjaman dasar lainnya for other basic lending risks and costs
(misalnya risiko likuiditas dan biaya administrasi) (e.g. liquidity risk and administrative costs) as well
serta marjin keuntungan. as profit margin.
- 15 -
Page 187
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
(i) Aset Keuangan (lanjutan) (i) Financial Assets (continued)
Penilaian Apakah Arus Kas Kontraktual Hanya Assessment of Whether Contractual Cash Flows are
Merupakan Pembayaran Pokok dan Bunga Semata Solely Payments of Principal and Interest (SPPI)
(SPPI) (lanjutan) (continued)
Dalam menilai apakah arus kas kontraktual adalah In assessing whether the contractual cash flows are
SPPI, Bank mempertimbangkan ketentuan SPPI, the Bank considers the contractual terms of
kontraktual instrumen tersebut. Hal ini termasuk the instrument. This includes assessing whether the
menilai apakah aset keuangan mengandung financial asset contains a contractual term that
ketentuan kontraktual yang dapat mengubah waktu could change the timing or amount of contractual
atau jumlah arus kas kontraktual sehingga tidak cash flows such that it would not meet this
memenuhi kondisi. Dalam melakukan penilaian, condition. In making the assessment, the Bank
Bank mempertimbangkan: considers:
- Kejadian kontinjensi yang akan mengubah - Contingent events that would change the amount
jumlah dan waktu arus kas; and timing of cash flows;
- Fitur leverage; - Leverage features;
- Persyaratan pelunasan dipercepat dan - Prepayment and extension terms;
perpanjangan fasilitas;
- Ketentuan yang membatasi klaim Bank atas arus - Terms that limit the Bank’s claims to cash flows
kas dari aset tertentu (seperti pinjaman non- from specified assets (e.g. non-recourse loans);
recourse); dan and
- Fitur yang memodifikasi imbalan dari nilai - Features that modify consideration of the time
waktu atas uang (seperti penetapan ulang suku value of money (e.g. periodical reset of interest
bunga berkala). rates).
Penilaian Model Bisnis Business Model Assessment
Penilaian model bisnis Bank melakukan penilaian In regard to the business model assessment, the
terhadap tujuan model bisnis dari kepemilikan suatu Bank makes an assessment of the objective of a
aset pada tingkatan portofolio, karena hal ini yang business model in which an asset is held at a
paling mencerminkan cara bisnis dikelola dan portfolio level because this best reflects the way the
informasi diberikan kepada manajemen. business is managed and information is provided to
management.
Model bisnis mengacu pada bagaimana aset Business model refers to how financial assets are
keuangan dikelola bersama untuk menghasilkan managed together to generate cash flows for the
arus kas untuk Bank. Arus kas mungkin dihasilkan Bank. This may be collecting contractual cash
dengan menerima arus kas kontraktual, menjual aset flows, selling financial assets or both. Business
keuangan atau keduanya. Model bisnis ditentukan models are determined at a level of aggregation
pada tingkat agregasi di mana kelompok aset where groups of assets are managed together to
dikelola bersama untuk mencapai tujuan tertentu achieve a particular objective and do not depend on
dan tidak bergantung pada niat manajemen pada management's intentions for individual instruments.
instrumen individual.
Bank menilai model bisnis pada aset keuangan The Bank assesses the business model of financial
setidaknya pada tingkat lini bisnis atau pada di mana assets at least at business line level or where there
terdapat variasi mandate atau tujuan dalam lini are varying mandates or objectives within a
bisnis pada tingkat lini bisnis produk yang lebih business line at a more granular product business
granular (misalnya sub-portofolio atau sub-lini line (e.g. sub-portfolios or sub-business lines).
bisnis).
- 16 -
Page 188
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
(i) Aset Keuangan (lanjutan) (i) Financial Assets (continued)
Penilaian Model Bisnis (lanjutan) Business Model Assessment (continued)
Penentuan model bisnis dilakukan dengan Business model determinations are made by
mempertimbangkan semua bukti relevan yang considering all relevant evidences available at the
tersedia pada tanggal penilaian, termasuk tetapi date of the assessment, which include, but not
tidak terbatas pada: limited to:
- Bagaimana kinerja bisnis dan aset keuangan - How the performance of the business and the
yang ada di dalam unit bisnis itu dievaluasi dan financial assets held within that business unit
dilaporkan kepada manajemen. Tingkat are evaluated and reported to management.
pemisahan yang diidentifikasi untuk klasifikasi The level of segregation identified for SFAS 109
PSAK 109 harus konsisten dengan bagaimana classification should be consistent with how
portofolio aset dipisahkan dan dilaporkan asset portfolios are segregated and reported to
kepada manajemen; management;
- Risiko yang mempengaruhi kinerja unit bisnis - The risks that affect the performance of the
dan aset keuangan yang dimiliki dalam unit business unit and the financial assets held within
bisnis itu dan khususnya bagaimana risiko itu that business unit and in particular the way
dikelola; dan those risks are managed; and
- Bagaimana manajer unit bisnis dikompensasi - How managers of the business unit are
(misalnya, apakah kompensasi didasarkan pada compensated (for example, whether the
nilai wajar dari aset yang dikelola atau pada arus compensation is based on the fair value of the
kas kontraktual yang dikumpulkan). assets managed or on the contractual cash flows
collected).
Penentuan model bisnis dilakukan berdasarkan Business model determinations are made on the
skenario yang diperkirakan akan terjadi oleh Bank basis of scenarios that the Bank reasonably expects
dan tidak dalam kondisi sangat tertekan atau to occur and not under highly stressed or 'worst
'kondisi terburuk'. Jika aset dijual dalam kondisi case conditions'. Where assets are disposed of
yang tidak diharapkan oleh Bank untuk berlaku under conditions that the Bank did not reasonably
ketika aset diakui, klasifikasi aset keuangan yang expect to prevail when the assets were recognised,
ada dalam portofolio tidak disajikan secara tidak the classification of existing financial assets in the
akurat, tetapi kondisi tersebut harus portfolio are not rendered inaccurate but the
dipertimbangkan untuk aset yang diperoleh pada conditions in question should be considered for any
masa mendatang. assets acquired going forward.
Perubahan pada model bisnis atau pengenalan Changes to business models or the introduction of
model bisnis baru ditentukan melalui proses new business models are determined through the
persetujuan unit bisnis baru. new business unit approval process.
Bank dapat mereklasifikasi seluruh aset keuangan The Bank can reclassify all of its financial assets, if
yang terpengaruh jika dan hanya jika, model bisnis and only if, its business model for managing those
untuk pengelolaan aset keuangan berubah. financial assets changes.
(ii) Liabilitas Keuangan (ii) Financial Liabilities
Liabilitas keuangan Bank terutama terdiri dari The Bank’s financial liabilities mainly consist of
liabilitas segera, simpanan dari nasabah, simpanan obligations due immediately, deposits from
dari bank lain, liabilitas derivatif, utang akseptasi, customers, deposits from other banks, derivative
bunga yang masih harus dibayar dan setoran liabilities, acceptance payables, accrued interest
jaminan. and security deposits.
- 17 -
Page 189
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
(ii) Liabilitas Keuangan (lanjutan) (ii) Financial Liabilities (continued)
Liabilitas keuangan diklasifikasikan ke dalam Financial liabilities are classified into the following
kategori pengukuran sebagai berikut pada saat measurement categories at initial recognition based
pengakuan awal berdasarkan sifat dan tujuannya: on their nature and purpose:
a) Liabilitas keuangan yang diukur pada FVPL a) Financial liabilities measured at FVPL
Liabilitas keuangan diukur pada FVPL, yang Financial liabilities measured at FVPL, which
memiliki 2 sub-klasifikasi, yaitu liabilitas has 2 sub-classifications, i.e. financial liabilities
keuangan yang ditetapkan demikian pada saat designated as such upon initial recognition and
pengakuan awal dan liabilitas keuangan yang financial liabilities classified as held for trading.
diklasifikasikan dalam kelompok
diperdagangkan.
Liabilitas keuangan yang diukur pada FVPL Financial liabilities measured at FVPL is
diklasifikasikan sebagai diperdagangkan jika classified as held for trading if it is acquired or
diperoleh atau dimiliki terutama untuk tujuan incurred principally for the purpose of selling or
dijual atau dibeli kembali dalam waktu dekat repurchasing it in the near term or if it is part of
atau jika merupakan bagian dari portofolio a portfolio of identified financial instruments that
instrumen keuangan tertentu yang dikelola are managed together and for which there is
bersama dan terdapat bukti mengenai pola evidence of a recent actual pattern of short-term
ambil untung dalam jangka pendek profit-taking. Derivatives are also classified as
(short-term profit-taking) yang terkini. held for trading instrument unless they are
Derivatif diklasifikasikan sebagai instrumen designated and effective as hedging instruments.
diperdagangkan kecuali ditetapkan dan efektif
sebagai instrumen lindung nilai.
Jika Bank pada pengakuan awal telah If the Bank designated certain debt securities
menetapkan instrumen utang tertentu sebagai upon initial recognition as at FVPL
FVPL (opsi nilai wajar), maka selanjutnya, (fair value option), then this designation cannot
penetapan ini tidak dapat diubah. be changed subsequently.
Keuntungan dan kerugian yang timbul dari Gains and losses arising from changes in fair
perubahan nilai wajar liabilitas keuangan yang value of financial liabilities classified held for
diklasifikasikan sebagai diperdagangkan dicatat trading are included in the statement of profit or
dalam laporan laba rugi. loss.
b) Liabilitas keuangan yang diukur pada biaya b) Financial liabilities measured at amortised cost
perolehan diamortisasi
Liabilitas keuangan yang diukur pada biaya Financial liabilities measured at amortised cost
perolehan diamortisasi terdiri dari liabilitas consist of non-derivative financial liabilities that
keuangan non-derivatif yang tidak dimiliki are not held for trading purpose and not
Bank untuk diperdagangkan dan tidak designated at fair value through profit or loss.
ditetapkan pada nilai wajar melalui laba rugi.
Pada saat pengakuan awal, liabilitas keuangan Financial liabilities at amortised cost are
yang diukur dengan biaya perolehan initially recognised at fair value plus transaction
diamortisasi diukur pada nilai wajar ditambah costs (if any). After initial recognition, the Bank
biaya transaksi (jika ada). Setelah pengakuan measures all financial liabilities at amortised
awal, Bank mengukur seluruh liabilitas cost using effective interest rate method.
keuangan yang diukur dengan biaya perolehan
diamortisasi dengan menggunakan metode suku
bunga efektif.
- 18 -
Page 190
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
(iii) Pengakuan (iii) Recognition
Semua aset atau liabilitas keuangan pada saat All financial assets or liabilities are measured
pengakuan awal diukur sebesar nilai wajarnya initially at their fair value plus transaction costs,
ditambah biaya transaksi, kecuali untuk aset except for financial assets and financial liabilities
keuangan dan liabilitas keuangan yang diukur pada measured at fair value through profit or loss,
nilai wajar melalui laba rugi, dimana biaya transaksi transaction costs are recognised directly in profit
diakui langsung dalam laba rugi. or loss.
Pembelian dan penjualan aset keuangan yang lazim Regular purchases and sales of financial assets are
(regular), diakui pada tanggal perdagangan dimana recognised on the trade date on which the Bank
Bank memiliki komitmen untuk membeli atau commits to purchase or sell those assets.
menjual aset tersebut.
Semua aset dan liabilitas keuangan lainnya pada All other financial assets and liabilities are initially
awalnya diakui pada tanggal perdagangan dimana recognised on the trade date at which the Bank
Bank menjadi suatu pihak dalam ketentuan becomes a party to the contractual provisions of the
kontraktual instrumen tersebut. instrument.
Biaya transaksi hanya meliputi biaya-biaya yang Transaction costs include only those costs that are
dapat diatribusikan secara langsung untuk directly attributable to the acquisition of a financial
perolehan suatu aset keuangan atau penerbitan suatu asset or issuance of a financial liability and are
liabilitas keuangan dan merupakan biaya tambahan incremental costs that would not have been
yang tidak akan terjadi apabila instrumen keuangan incurred if the financial instruments had not been
tersebut tidak diperoleh atau diterbitkan. Untuk aset acquired or issued. In the case of financial assets,
keuangan, biaya transaksi ditambahkan pada jumlah transaction costs are added to the amount
yang diakui pada awal pengakuan aset, sedangkan recognised initially, while for financial liabilities,
untuk liabilitas keuangan, biaya transaksi transaction costs are deducted from the amount of
dikurangkan dari jumlah liabilitas yang diakui pada liability recognised initially.
awal pengakuan liabilitas.
Biaya transaksi tersebut diamortisasi selama umur Such transaction costs are amortised over the terms
instrumen berdasarkan metode suku bunga efektif of the instruments based on the effective interest
dan dicatat sebagai bagian dari pendapatan bunga method and are recorded as part of interest income
untuk biaya transaksi sehubungan dengan aset for transaction costs related to financial assets or
keuangan atau sebagai bagian dari beban bunga interest expenses for transaction costs related to
untuk biaya transaksi sehubungan dengan liabilitas financial liabilities.
keuangan.
(iv) Penghentian Pengakuan (iv) Derecognition
Bank menghentikan pengakuan aset keuangan pada The Bank derecognises a financial asset when the
saat hak kontraktual atas arus kas yang berasal dari contractual rights to the cash flows from the
aset keuangan tersebut kadaluwarsa atau pada saat financial asset expire or when the Bank transfers
Bank mentransfer seluruh hak untuk menerima arus the rights to receive the contractual cash flows on
kas kontraktual dari aset keuangan dalam transaksi the financial asset in a transaction in which
dimana Bank secara substansial telah mentransfer substantially all the risks and rewards of ownership
seluruh risiko dan manfaat atas kepemilikan aset of the financial asset are transferred. Any interest
keuangan. Setiap hak atau kewajiban yang timbul in transferred financial assets that is created or
atau yang masih dimiliki oleh Bank diakui sebagai retained by the Bank is recognised as a separate
aset atau liabilitas secara terpisah. asset or liability.
Bank menghentikan pengakuan liabilitas keuangan The Bank derecognises a financial liability when its
pada saat kewajiban yang ditetapkan dalam kontrak contractual obligations are discharged or
dilepaskan atau dibatalkan atau kadaluwarsa. cancelled or expired.
- 19 -
Page 191
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
(iv) Penghentian Pengakuan (lanjutan) (iv) Derecognition (continued)
Dalam transaksi dimana Bank secara substansial In transaction in which the Bank neither retains nor
tidak memiliki atau tidak mentransfer seluruh risiko transfers substantially all the risks and rewards of
dan manfaat atas kepemilikan aset keuangan, ownership of a financial asset, the Bank
Bank menghentikan pengakuan aset tersebut jika derecognises the asset if it does not retain control
Bank tidak lagi memiliki pengendalian atas aset over the asset. The rights and obligations retained
tersebut. Hak dan kewajiban yang masih dimiliki in the transfer are recognised separately as assets
dalam transfer tersebut diakui secara terpisah and liabilities as appropriate. In transfers in which
sebagai aset atau liabilitas. Dalam transfer dimana control over the asset is retained, the Bank
pengendalian atas aset masih dimiliki, Bank tetap continues to recognise the asset to the extent of its
mengakui aset yang ditransfer tersebut sebesar continuing involvement, determined by the extent to
keterlibatan berkelanjutan Bank yang ditentukan which it is exposed to changes in the value of the
dengan seberapa jauh Bank terekspos terhadap transferred asset.
perubahan nilai aset yang ditransfer.
Bank menghapusbukukan aset keuangan dan The Bank writes off financial assets and any related
cadangan kerugian penurunan nilai terkait pada saat allowance for impairment losses when the Bank
Bank menentukan bahwa aset keuangan tersebut determines that those financial assets are
tidak dapat ditagih. Keputusan ini diambil setelah uncollectible. The decision is reached after Bank
Bank melakukan berbagai upaya untuk memperoleh undertakes various efforts to obtain back the
kembali aset keuangan tersebut serta financial asset as well as considering information
mempertimbangkan informasi seperti telah such as the occurrence of significant changes in the
terjadinya perubahan signifikan pada posisi financial position of the borrower/financial asset
keuangan debitur/ penerbit aset keuangan sehingga issuer such that the borrower/financial asset issuer
debitur/ penerbit aset keuangan tidak lagi dapat can no longer pay the obligation or that proceeds
melunasi kewajibannya atau hasil penjualan agunan from collateral will not be sufficient to pay back the
tidak akan cukup untuk melunasi seluruh eksposur entire exposure.
yang diberikan.
(v) Saling Hapus Instrumen Keuangan (v) Offset Financial Instruments
Aset keuangan dan liabilitas keuangan saling hapus Financial assets and liabilities are offset and the net
buku dan nilai netonya disajikan dalam laporan amount presented in the statement of financial
posisi keuangan jika memiliki hak yang position when there is a legally enforceable right to
berkekuatan hukum untuk melakukan saling hapus offset the recognised amounts and there is an
buku atas jumlah yang telah diakui tersebut dan intention to settle on a net basis or to realise the
berniat untuk menyelesaikan secara neto atau untuk asset and settle the liability simultaneously.
merealisasikan aset dan menyelesaikan liabilitasnya
secara bersamaan.
Hak saling hapus tidak kontinjen atas peristiwa The legally enforceable right must not be contingent
dimasa depan dan dapat dipaksakan secara hukum on future events and must be enforceable in the
dalam situasi bisnis yang normal dan dalam normal course of business and in the event of
peristiwa gagal bayar, atau peristiwa kepailitan atau default solvency, or bankruptcy of the Bank or the
kebangkrutan Bank atau pihak lawan. counterparty.
(vi) Pengukuran Biaya Perolehan Diamortisasi (vi) Amortised Cost Measurement
Biaya perolehan diamortisasi dari aset atau liabilitas The amortised cost of a financial asset or liability is
keuangan adalah jumlah aset atau liabilitas the amount at which the financial asset or liability
keuangan yang diukur pada saat pengakuan awal, is measured at initial recognition, minus principal
dikurangi pembayaran pokok, ditambah atau repayments, plus or minus the cumulative
dikurangi dengan amortisasi kumulatif dengan amortisation using the effective interest method of
menggunakan metode suku bunga efektif yang any difference between the initial amount
dihitung dari selisih antara nilai awal dan nilai jatuh recognised and the maturity amount, and adjusted
temponya, dan untuk aset keuangan disesuaikan for any expected credit loss (ECL) allowance. The
dengan cadangan kerugian kredit ekspektasian gross carrying amount of a financial asset is the
(ECL). Nilai tercatat bruto aset keuangan amortised cost of a financial asset before adjusting
merupakan biaya perolehan diamortisasi aset for any ECL allowance.
keuangan sebelum disesuaikan dengan cadangan
ECL.
- 20 -
Page 192
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
(vi) Pengukuran Biaya Perolehan Diamortisasi (vi) Amortised Cost Measurement (continued)
(lanjutan)
Tingkat suku bunga efektif adalah suku bunga yang The effective interest rate is the rate that exactly
secara tepat mendiskontokan estimasi arus kas pada discounts the estimated future cash flows through
masa datang selama perkiraan umur dari aset the expected life of the financial asset or financial
keuangan atau liabilitas keuangan (atau jika lebih liability (or, where appropriate, a shorter period),
tepat, digunakan periode yang lebih singkat), atas to the gross carrying amount of the financial asset
nilai tercatat bruto aset keuangan (ketika aset tidak (when the asset is not credit-impaired) or to the
mengalami penurunan nilai kredit) atau pada biaya amortised cost of the financial liability. When
perolehan diamortisasi untuk liabilitas keuangan. calculating the effective interest rate, the Bank
Pada saat menghitung tingkat suku bunga efektif, estimates future cash flows considering all
Bank mengestimasi arus kas pada masa datang contractual terms of the financial instrument (for
dengan mempertimbangkan seluruh ketentuan example prepayment options), but does not
kontraktual dalam instrumen keuangan tersebut consider any future credit losses. For purchased or
(antara lain opsi pelunasan dipercepat), namun originated credit-impaired financial assets, a
tidak mempertimbangkan kerugian kredit pada credit adjusted effective interest rate is calculated
masa mendatang. Untuk aset keuangan yang dibeli using estimated future cash flows including ECL.
atau yang berasal dari aset keuangan memburuk,
suku bunga efektif yang disesuaikan dengan risiko
kredit dihitung dengan menggunakan arus kas pada
masa datang termasuk ECL.
Perhitungan suku bunga efektif mencakup biaya The calculation of the effective interest rate
transaksi dan seluruh provisi yang dibayarkan atau includes transaction costs and all fees paid or
diterima yang merupakan bagian tak terpisahkan received that are an integral part of the effective
dari suku bunga efektif. interest rate.
(vii) Pengukuran Nilai Wajar (vii) Fair Value Measurement
Nilai wajar adalah harga yang akan diterima untuk Fair value is an acceptable amount at which a
menjual suatu aset atau harga yang akan dibayar financial asset could be sold or price paid to
untuk mengalihkan suatu liabilitas dalam transaksi exchange liabilities in an orderly transaction
teratur (orderly transaction) antara pelaku pasar between market participants on a measurement
(market participants) pada tanggal pengukuran di date in an active market, or in the absence of an
pasar utama atau, jika tidak terdapat pasar utama, active market, in a market most profitable in which
di pasar yang paling menguntungkan dimana Bank Bank has an access on that date. Fair value of
memiliki akses pada tanggal tersebut. Nilai wajar liabilities reflects the risk of default.
liabilitas mencerminkan risiko wanprestasinya.
Jika tersedia, Bank mengukur nilai wajar instrumen When available, the Bank measures the fair value
keuangan dengan menggunakan harga kuotasian di of a financial instrument using the quoted price in
pasar aktif untuk instrumen tersebut. Suatu pasar an active market for that instrument. A market is
dianggap aktif jika transaksi atas aset dan liabilitas regarded as active if transactions for the asset or
terjadi dengan frekuensi dan volume yang memadai liability takes place with sufficient frequency and
untuk menyediakan informasi penentuan harga volume to provide pricing information on an
secara berkelanjutan. ongoing basis.
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Page 193
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
(vii) Pengukuran Nilai Wajar (lanjutan) (vii) Fair Value Measurement (continued)
Jika harga kuotasian tidak tersedia di pasar aktif, If there is no quoted price in an active market, then
Bank menggunakan teknik penilaian dengan the Bank uses valuation techniques that maximize
memaksimalkan penggunaan input yang dapat the use of relevant observable inputs and minimize
diobservasi dan relevan dan meminimalkan the use of unobservable inputs. The chosen
penggunaan input yang tidak dapat diobservasi. valuation technique incorporates all of the factors
Teknik penilaian yang dipilih menggabungkan that market participants would take into account in
semua faktor yang diperhitungkan oleh pelaku pricing a transaction.
pasar dalam penentuan harga transaksi.
Bukti terbaik atas nilai wajar instrumen keuangan The best evidence of the fair value of a financial
pada saat pengakuan awal adalah harga transaksi, instrument at initial recognition is normally the
yaitu nilai wajar dari pembayaran yang diberikan transaction price, i.e., the fair value of the
atau diterima. Jika Bank menetapkan bahwa nilai consideration given or received. If the Bank
wajar pada pengakuan awal berbeda dengan harga determines that the fair value at initial recognition
transaksi dan nilai wajar tidak dapat dibuktikan differs from the transaction price and the fair value
dengan harga kuotasian di pasar aktif untuk aset is evidenced neither by a quoted price in an active
atau liabilitas yang identik atau berdasarkan teknik market for an identical asset or liability nor based
penilaian yang hanya menggunakan data dari pasar on a valuation technique that uses only data from
yang dapat diobservasi, maka nilai wajar instrumen observable markets, then the financial instrument is
keuangan pada saat pengakuan awal disesuaikan initially measured at fair value, adjusted to defer
untuk menangguhkan perbedaan antara nilai wajar the difference between the fair value at initial
pada saat pengakuan awal dan harga transaksi. recognition and the transaction price.
Setelah pengakuan awal, perbedaan tersebut diakui Subsequently, that difference is recognised in profit
dalam laba rugi berdasarkan umur dari instrumen or loss on an appropriate basis over the life of the
tersebut namun tidak lebih lambat dari saat instrument but no later than when the valuation is
penilaian tersebut didukung sepenuhnya oleh data wholly supported by observable market data or
pasar yang dapat diobservasi atau saat transaksi when the transaction is closed.
ditutup.
Jika aset atau liabilitas yang diukur pada nilai wajar If an asset or a liability measured at fair value has
memiliki harga penawaran dan harga permintaan, a bid price and an ask price, then the Bank
maka Bank mengukur aset dan posisi long measures assets and long positions at a bid price
berdasarkan harga penawaran dan mengukur and liabilities and short positions at an ask prices.
liabilitas dan posisi short berdasarkan harga
permintaan.
Portofolio aset keuangan dan liabilitas keuangan Portfolios of financial assets and financial
yang diukur pada nilai wajar yang terekspos risiko liabilities measured at fair value that are exposed
pasar dan risiko kredit yang dikelola oleh Bank to market risk and credit risk that are managed by
berdasarkan eksposur netonya baik terhadap risiko the Bank on the basis of the net exposure to either
pasar ataupun risiko kredit diukur berdasarkan market or credit risk are measured on the basis of
harga yang akan diterima untuk menjual posisi net a price that would be received to sell a net long
long (atau dibayar untuk mengalihkan posisi net position (or paid to transfer a net short position)
short) untuk eksposur risiko tertentu. Penyesuaian for a particular risk exposure. Those portfolio level
pada level portofolio tersebut dialokasikan pada adjustments are allocated to the individual assets
aset dan liabilitas individual berdasarkan and liabilities on the basis of the relative risk
penyesuaian risiko relatif dari masing-masing adjustment of each of the individual instruments in
instrumen individual di dalam portofolio. the portfolio.
- 22 -
Page 194
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
e. Transaksi dengan Pihak Berelasi e. Transactions with Related Parties
Dalam usahanya, Bank melakukan transaksi dengan In the normal course of business, the Bank enters into
pihak-pihak berelasi. Dalam laporan keuangan ini, transactions with related parties. In these financial
istilah pihak berelasi sesuai dengan PSAK 224 tentang statements, the term related parties are defined under
“Pengungkapan Pihak-pihak Berelasi”. SFAS 224 on “Related Parties Disclosures”.
Suatu pihak dianggap pihak berelasi dengan Bank jika: A party is considered as a related party of the Bank if:
1) Langsung atau tidak langsung yang melalui satu 1) A party directly or indirectly through one or more
atau lebih perantara, suatu pihak (i) intermediaries, a party (i) controls, or controlled
mengendalikan, atau dikendalikan oleh, atau by, or under common control with the Bank; (ii)
berada di bawah pengendalian bersama, dengan has substantial importance in the Bank that gives
Bank; (ii) memiliki kepentingan dalam Bank yang significant influence to the Bank; or (iii) has joint
memberikan pengaruh signifikan atas Bank; atau control over the Bank;
(iii) memiliki pengendalian bersama atas Bank;
2) Suatu pihak yang berada dalam kelompok usaha 2) A party which is related to the Bank;
yang sama dengan Bank;
3) Suatu pihak adalah ventura bersama dimana Bank 3) A party is a joint venture in which the Bank acts as
sebagai venturer; a venturer;
4) Suatu pihak adalah anggota dari personil dari 4) A party is a member of the key management
manajemen kunci Bank; personnel of the Bank;
5) Suatu pihak adalah anggota keluarga dekat dari 5) A party is a close family member of an individual
individu yang diuraikan dalam butir (1) atau (4); as described in point (1) or (4);
6) Suatu pihak adalah entitas yang dikendalikan, 6) A party is an entity that is controlled, jointly
dikendalikan bersama atau dipengaruhi signifikan controlled or significantly influenced by or has
oleh atau untuk pihak yang memiliki hak suara significant voting rights in several entities, directly
signifikan pada beberapa entitas, langsung maupun or indirectly, which are individuals describe in
tidak langsung, yaitu individu seperti diuraikan point (4) or (5); and
dalam butir (4) atau (5); dan
7) Suatu pihak adalah suatu program imbalan 7) A party is a post-employment benefit plan program
pascakerja untuk imbalan kerja dari Bank atau for the employee benefit of either the Bank or its
entitas yang terkait dengan Bank. related party.
Transaksi dengan pihak-pihak berelasi dilakukan Transactions with related parties are carried out under
dengan syarat dan kondisi yang sama dengan the same terms and conditions as the transactions with
transaksi-transaksi dengan pihak ketiga. third parties.
Seluruh transaksi dan saldo yang material dengan All significant transactions and balances with related
pihak-pihak berelasi diungkapkan dalam catatan atas parties are disclosed in the notes to the financial
laporan keuangan. statements.
f. Kas f. Cash
Kas terdiri dari kas di khazanah, kas di anjungan tunai Cash comprised of cash on vault, cash on automated
mandiri dan kas kecil. Setelah pengakuan awal, kas teller machines and petty cash. Subsequent to initial
diukur pada biaya perolehan diamortisasi. recognition, cash are measured at amortised cost.
g. Giro pada Bank Indonesia dan Bank Lain g. Current Accounts with Bank Indonesia and Other
Banks
Setelah pengakuan awal, giro pada Bank Indonesia dan Subsequent to initial recognition, current accounts with
bank lain diukur pada biaya perolehan diamortisasi Bank Indonesia and other banks are measured at
dengan menggunakan metode suku bunga efektif. amortised cost using the effective interest method.
Giro pada Bank Indonesia disajikan sebesar biaya Current accounts with Bank Indonesia are stated at
perolehan. Giro pada bank lain dinyatakan sebesar saldo acquisition cost. Current accounts with other banks are
giro dikurangi penyisihan kerugian penurunan nilai bila stated at their outstanding balance, net of allowance for
terdapat indikasi penurunan nilai. impairment loss when there is indication of impairment.
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
h. Penempatan pada bank indonesia dan bank lain h. Placements with bank indonesia and other banks
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks are
merupakan penanaman dana dalam bentuk Fasilitas placements in the form of Bank Indonesia Deposit
Simpanan Bank Indonesia (FASBI), call money, Facility (FASBI), call money, time deposits and others.
deposito berjangka dan lain-lain.
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks are
disajikan sebesar biaya perolehan diamortisasi dengan stated at amortised cost using the effective interest rate
menggunakan suku bunga efektif dikurangi dengan less allowance for impairment losses.
cadangan kerugian penurunan nilai.
i. Efek-efek i. Marketable securities
Surat berharga terdiri dari obligasi pemerintah dan Securities consist of government bonds and Bank
Sertifikat Bank Indonesia yang diperdagangkan di pasar Indonesia Certificates traded on the money market.
uang.
Surat-surat berharga pada awalnya disajikan sebesar Marketable securities are initially measured at fair
nilai wajarnya. Setelah pengakuan awal, surat-surat value. After the initial recognition, the marketable
berharga dicatat sesuai dengan kategorinya yaitu securities are recorded according to their category, i.e.,
investasi pada biaya perolehan diamortisasi, FVOCI amortised cost investments, FVOCI or at FVPL.
atau berdasar FVPL.
Penilaian surat-surat berharga didasarkan atas The value of marketable securities is stated based on the
klasifikasian sebagai berikut: classification as follows:
- Surat-surat berharga yang dicatat pada biaya - Amortised cost marketable securities are carried
perolehan yang diamortisasi menggunakan metode at amortised cost using the effective interest rate
suku bunga efektif. method.
- Surat-surat berharga yang dimiliki untuk - Marketable securities classified as held for trading
diperdagangkan dan yang ditetapkan pada nilai and designated at FVPL on initial recognition are
wajar melalui laba rugi pada saat pengakuan awal stated at fair value. Gains and losses from changes
dinyatakan pada nilai wajar. Keuntungan dan in fair value are recognised in profit or loss.
kerugian yang timbul dari perubahan nilai wajar
diakui dalam laba rugi.
- Surat-surat berharga yang diklasifikasikan pada - Marketable securities classified as FVOCI
FVOCI dinyatakan pada nilai wajar. Setelah investments are stated at fair value. Subsequently,
pengakuan awal, aset keuangan tersebut diukur financial assets carried at fair value with all
pada nilai wajar dimana keuntungan dan kerugian unrealised gains or losses arising from changes in
yang belum direalisasi atas perubahan nilai wajar fair value are recognised in other comprehensive
akan diakui sebagai penghasilan komprehensif income. Interest income is recognised in profit or
lain. Pendapatan bunga diakui dalam laba rugi loss using the effective interest rate method.
menggunakan metode suku bunga efektif.
Perubahan nilai wajar lainnya diakui secara langsung Other fair value changes are recognised directly in
dalam ekuitas sampai dengan surat-surat berharga equity until the marketable securities are sold or
tersebut dijual atau mengalami penurunan nilai, dimana impaired, whereby the cumulative gains and losses
keuntungan dan kerugian kumulatif yang sebelumnya previously recognised in equity are recognised in the
diakui dalam ekuitas harus diakui pada laporan laba rugi statement of profit or loss and other comprehensive
dan penghasilan komprehensif lain. income.
j. Efek-efek yang dibeli dengan janji dijual kembali j. Securities purchased under agreements to resell
Efek-efek yang dibeli kembali dengan janji dijual Marketable securities purchased under agreements to
kembali merupakan transaksi dimana Bank membeli resell are transactions in which the Bank purchases a
aset keuangan dan secara simultan masuk ke dalam financial assets and simultaneously enters into an
perjanjian untuk menjual kembali aset (atau aset yang agreement to resell the asset (or substantially similar
serupa secara substansial) dengan harga tetap pada masa asset) at a fixed price on a future date. The underlying
depan. Aset yang mendasari tidak diakui dalam laporan asset is not recognised in the Bank’s financial
keuangan Bank. statements.
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
j. Efek-efek yang dibeli dengan janji dijual kembali j. Securities purchased under agreements to resell
(lanjutan) (continued)
Pada pengukuran awal, surat berharga yang dibeli Marketable securities purchased under agreements to
dengan janji dijual kembali disajikan sebesar nilai wajar resell are initially measured at fair value plus directly
ditambah dengan biaya transaksi yang dapat attributable transaction costs.
diatribusikan secara langsung.
Setelah pengakuan awal, efek-efek yang dibeli dengan Subsequent to initial recognition, securities purchased
janji dijual kembali diukur pada biaya perolehan under agreements to resell are measured at amortised
diamortisasi. Selisih antara harga beli dan harga jual cost. The difference between purchase and resale price
kembali diakui sebagai pendapatan bunga dengan is recognised as interest income using the effective
menggunakan metode suku bunga efektif. interest method.
Surat berharga yang dibeli dengan janji dijual kembali Marketable securities purchased under agreements to
disajikan sebagai aset dalam laporan posisi keuangan resell are presented as an asset in the statement of
sebesar harga beli ditambah dengan pendapatan bunga financial position at the purchase price added with
yang sudah diakui tapi belum diterima, dikurangi interest income recognised but not yet received, less
dengan cadangan kerugian penurunan nilai, jika allowance for impairment losses, where appropriate.
diperlukan.
k. Tagihan dan Liabilitas Derivatif k. Derivative Receivables and Liabilities
Seluruh instrumen derivatif (termasuk transaksi valuta All derivative instruments (including foreign currency
asing untuk tujuan pendanaan dan perdagangan) dicatat transactions for funding and trading) are recorded in
dalam laporan posisi keuangan berdasarkan nilai the statement of financial position at fair value. Fair
wajarnya. Nilai wajar tersebut ditentukan berdasarkan value is determined based on market value using Reuters
harga pasar dengan menggunakan kurs Reuters pada rate at reporting date or discounted cash flow method.
tanggal laporan atau metode diskonto arus kas.
Keuntungan atau kerugian dari kontrak derivatif Gains or losses on derivative contracts are presented in
disajikan dalam laporan keuangan berdasarkan tujuan the financial statements based on its purpose on the
Bank atas transaksi yaitu untuk (1) lindung nilai atas transaction as (1) a hedge of the fair value, (2) a cash
nilai wajar, (2) lindung nilai atas arus kas, (3) lindung flow hedge, (3) a hedge of a net investment in foreign
nilai atas investasi neto pada kegiatan operasi luar negeri operations and (4) trading instruments, as follows:
dan (4) instrumen perdagangan, sebagai berikut:
a. Keuntungan atau kerugian dari kontrak derivatif a. Gains or losses on derivative contracts that
yang ditujukan dan memenuhi syarat sebagai are designated and qualify as hedging instruments
instrumen lindung nilai atas nilai wajar dan in the fair value of assets and liabilities that
keuntungan atau kerugian atas perubahan nilai wajar are protected, recognised as a gain or loss
aset dan liabilitas yang dilindungi, diakui sebagai may be offset in the same accounting period.
laba atau rugi yang dapat saling hapus dalam periode Any difference representing hedge show
akuntansi yang sama. Setiap selisih yang terjadi ineffectiveness and directly recognises as profit or
menunjukkan terjadinya ketidakefektifan lindung loss in current year.
nilai dan secara langsung diakui sebagai laba atau
rugi tahun berjalan.
b. Bagian efektif dari keuntungan atau kerugian atas b. The effective portions of gains or losses on
kontrak derivatif yang ditujukan sebagai lindung derivative contracts designated as cash flow hedge
nilai atas arus kas dilaporkan sebagai penghasilan are reported as other comprehensive income. The
komprehensif lainnya. Bagian yang tidak efektif dari ineffective portions of the hedge are reported as
lindung nilai dilaporkan sebagai laba atau rugi tahun profit or loss in current year.
berjalan.
c. Keuntungan atau kerugian dari kontrak derivatif c. Gains or losses on derivative contracts designated
yang ditujukan sebagai lindung nilai atas investasi as hedges of a net investment in a foreign operation
neto pada kegiatan operasi luar negeri dilaporkan are reported as other comprehensive income to the
sebagai penghasilan komprehensif lainnya, extent as long as it is effective as a hedge.
sepanjang transaksi tersebut dianggap efektif
sebagai transaksi lindung nilai.
- 25 -
Page 197
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
k. Tagihan dan liabilitas derivatif (lanjutan) k. Derivative receivables and liabilities (continued)
Keuntungan atau kerugian dari kontrak derivatif Gains or losses on derivative contracts are presented in
disajikan dalam laporan keuangan berdasarkan tujuan the financial statements based on its purpose on the
Bank atas transaksi yaitu untuk (1) lindung nilai atas transaction as (1) a hedge of the fair value, (2) a cash
nilai wajar, (2) lindung nilai atas arus kas, (3) lindung flow hedge, (3) a hedge of a net investment in foreign
nilai atas investasi neto pada kegiatan operasi luar negeri operations and (4) trading instruments, as follows:
dan (4) instrumen perdagangan, sebagai berikut: (continued)
(lanjutan)
d. Keuntungan atau kerugian dari kontrak derivatif d. Gains or losses on derivative contracts not
yang tidak ditujukan sebagai instrumen lindung nilai designated as a hedging instrument (or derivative
(atau kontrak derivatif yang tidak memenuhi contract that does not qualify as a hedging
persyaratan sebagai instrumen lindung nilai) diakui instrument) is recognised as profit or loss in current
sebagai laba atau rugi pada tahun berjalan. year.
Tagihan derivatif diklasifikasikan sebagai aset keuangan Derivative receivables are classified as financial assets
dalam kelompok diukur pada nilai wajar melalui laba at fair value through profit or loss, whereas the
rugi, sedangkan liabilitas derivatif diklasifikasikan derivative liabilities classified as financial liabilities in
sebagai liabilitas keuangan dalam kelompok diukur measured at fair value through profit or loss.
pada nilai wajar melalui laba rugi.
l. Tagihan dan Liabilitas Akseptasi l. Acceptance Receivables and Liabilities
Tagihan akseptasi diklasifikasikan sebagai aset Acceptance receivables are classified as financial assets
keuangan dalam kelompok biaya perolehan measured at amortized cost. Acceptance liabilities are
diamortisasi. Liabilitas akseptasi diklasifikasikan classified financial liabilities measured at amortized
sebagai liabilitas keuangan yang diukur dengan biaya cost.
perolehan diamortisasi.
Lihat (Catatan 2d) untuk kebijakan akuntansi atas aset Refer to (Note 2d) for the accounting policies of
dan liabilitas keuangan. financial assets and liabilities.
m. Kredit yang Diberikan m. Loans
Kredit yang diberikan diukur pada biaya perolehan Loans are measured at amortised cost using the effective
diamortisasi menggunakan metode suku bunga efektif, interest method, less allowance for impairment losses.
dikurangi dengan cadangan kerugian penurunan nilai. Amortised cost is calculated by taking into account any
Biaya perolehan diamortisasi dihitung dengan discount or premium on acquisition and transaction
memperhitungkan diskonto atau premi pada saat costs that are an integral part of effective interest rate.
akuisisi dan biaya transaksi yang merupakan bagian The amortisation is recognised in profit or loss.
tidak terpisahkan dari suku bunga efektif. Amortisasi
diakui dalam laba rugi.
Kredit yang diberikan adalah penyediaan uang atau Loans represent funds provided or receivables that can
tagihan yang dapat disetarakan dengan itu, berdasarkan be considered as equivalents thereof, based on
persetujuan atau kesepakatan pinjam-meminjam dengan agreements or financing contracts with borrowers,
debitur yang mewajibkan debitur untuk melunasi utang where borrowers are required to repay their debts with
dan bunganya setelah jangka waktu tertentu. interest after a specified period.
Kredit yang diberikan diklasifikasikan sebagai kredit Loans are classified as loans and receivables under
yang diberikan dan piutang berdasarkan PSAK 239 dan SFAS 239 and are classified as financial assets at
klasifikasi aset keuangan pada biaya diamortisasi amortised cost under SFAS 109.
berdasarkan PSAK 109.
Restrukturisasi kredit yang diberikan Loan restructuring
Restrukturisasi kredit meliputi modifikasi persyaratan Loan restructuring may involve a modification of the
kredit, konversi kredit menjadi saham atau instrumen terms of the loans, conversion of loans into equity or
keuangan lainnya dan/atau kombinasi dari keduanya. other financial instruments and/or a combination of
both.
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Page 198
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
m. Kredit yang Diberikan (lanjutan) m. Loans (continued)
Restrukturisasi kredit yang diberikan (lanjutan) Loan restructuring (continued)
Untuk restrukturisasi kredit bermasalah dengan cara For non-performing loan restructuring which involves a
konversi kredit yang diberikan menjadi saham atau conversion of loans into equity or other financial
instrumen keuangan lainnya, kerugian dari instruments, a loss on loan restructuring is recognised
restruktrurisasi kredit diakui hanya apabila nilai wajar only if the fair value of the equity investments or other
penyertaan saham atau instrumen keuangan yang financial instruments received, reduced by estimated
diterima dikurangi estimasi biaya untuk menjualnya, costs to sell the equity or other financial instruments, is
adalah kurang dari nilai tercatat kredit yang diberikan. less than the carrying value of loan.
Setelah syarat dan ketentuan kredit direnegosiasi, After the terms of loans have been renegotiated, any
penurunan nilai diukur dengan menggunakan suku impairment is measured using the original effective
bunga efektif awal yang dihitung sebelum persyaratan interest rate as calculated before the modification of
dimodifikasi dan kredit tersebut tidak lagi dianggap terms and the loan is no longer considered past due.
menunggak. Manajemen akan melakukan penelaahan Management continuously reviews renegotiated loans to
ulang atas kredit yang direnegosiasi secara ensure that all criteria are met and that future payments
berkelanjutan untuk memastikan bahwa semua kriteria are likely to occur. The loans continue to be subjected to
terpenuhi dan pembayaran pada masa datang akan an individual or collective impairment assessment,
terjadi. Evaluasi penurunan nilai individual atau kolektif following the impairment assessment of loans.
akan terus dilakukan untuk kredit tersebut, mengikuti
evaluasi penurunan nilai atas kredit.
Kerugian yang timbul dari restrukturisasi kredit yang Losses on loan restructuring in respect of modification
berkaitan dengan modifikasi persyaratan kredit hanya of the terms of the loans are recognised only if the cash
diakui bila nilai tunai penerimaan kas masa depan yang value of total future cash receipts specified in the new
telah ditentukan dalam persyaratan kredit yang baru, terms of the loans, including both receipts designated as
termasuk penerimaan yang diperuntukkan sebagai interest and those designated as loan principal, are less
bunga maupun pokok, adalah lebih kecil dari nilai kredit than the recorded amounts of loans before
yang diberikan yang tercatat sebelum restrukturisasi. restructuring.
n. Identifikasi dan Pengukuran Kerugian Penurunan n. Identification and Measurement of Impairment
Nilai Losses
Aset produktif terdiri dari giro pada bank lain, Earning assets consist of current accounts with other
penempatan pada Bank Indonesia dan bank lain, surat banks, placements with Bank Indonesia and other banks,
berharga, efek-efek yang dibeli dengan janji dijual marketable securities, marketable securities purchased
kembali (reverse repo), kredit yang diberikan, tagihan under agreements to resell (reverse repo), loans, other
lainnya dan komitmen dan kontinjensi. Komitmen dan receivable and commitments and contingencies.
kontinjensi pada transaksi rekening administratif, antara Commitments and contingencies are off-balance sheet
lain terdiri dari tetapi tidak terbatas pada penerbitan transactions which include but are not limited to issued
jaminan dan fasilitas kredit yang belum digunakan. guarantees and unused loan facilities.
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
PSAK 109 mengharuskan cadangan kerugian diakui SFAS 109 requires a loss allowance to be recognised at
sebesar kerugian kredit ekspektasian 12 bulan an amount equal to either 12 month Expected Credit
(12-month ECL) atau kerugian kredit ekspektasian Losses (ECL) or lifetime ECL's.
sepanjang umur aset keuangan (lifetime ECL).
Lifetime ECL adalah kerugian kredit ekspektasian yang Lifetime ECL's are the ECL's that result from all
berasal dari semua kemungkinan kejadian gagal bayar possible default events over the expected life of a
sepanjang umur ekspektasian suatu instrumen financial instrument, whereas 12-month ECL's are the
keuangan, sedangkan ECL 12 bulan adalah porsi dari portion of ECL's that result from default events that are
kerugian kredit ekspektasian yang berasal dari possible within the 12 months after reporting date.
kemungkinan kejadian gagal bayar dalam 12 bulan
setelah tanggal pelaporan.
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Page 199
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
n. Identifikasi dan Pengukuran Kerugian Penurunan n. Identification and Measurement of Impairment Losses
Nilai (lanjutan) (continued)
Penurunan Nilai Aset Keuangan (lanjutan) Impairment of Financial Assets (continued)
Bank mengakui cadangan kerugian untuk ECL pada Bank recognises loss allowances for ECL on the
instrumen keuangan berikut yang tidak diukur pada following financial instruments that are not measured at
FVPL: FVPL:
- Aset keuangan yang merupakan instrumen utang; - Financial assets that are debt instruments;
- Kontrak jaminan keuangan yang diterbitkan; dan - Financial guarantee contracts issued; and
- Kredit yang diberikan - Loans.
Bank menggunakan model yang kompleks yang The Bank primarily uses sophisticated models that
menggunakan matriks probability of default (“PD”), utilise the probability of default (“PD”), loss given
loss given default (“LGD”) dan exposure at default default (“LGD”) and exposure at default (“EAD”)
(“EAD”), yang didiskontokan menggunakan suku metrics, discounted using the effective interest rate.
bunga efektif.
a) Probability of Default (“PD”) a) Probability of Default (“PD”)
Probabilitas yang timbul pada suatu waktu dimana The probability at a point in time that a
debitur mengalami gagal bayar, dikalibrasikan counterparty will default, calibrated over up to
sampai dengan periode 12 bulan dari tanggal 12 months from the reporting date (Stage 1) or over
laporan (Stage 1) atau sepanjang umur the lifetime of the product (Stage 2 and 3) and
(Stage 2 dan 3) dan digabungkan pada dampak incorporating the impact of forward-looking
asumsi ekonomi masa depan yang memiliki risiko economic assumptions that have an effect on credit
kredit. PD diestimasikan pada point in time dimana risk. PD is estimated at a point in time that means it
hal ini berfluktuasi sejalan dengan siklus ekonomi. will fluctuate in line with the economic cycle.
b) Loss Given Default (“LGD”) b) Loss Given Default (“LGD”)
Kerugian yang diperkirakan akan timbul dari The loss that is expected to arise on default,
debitur yang mengalami gagal bayar dengan incorporating the impact of relevant forward
menggabungkan dampak dari asumsi ekonomi looking economic assumptions (if any), which
masa depan yang relevan (jika ada) dimana hal ini represents the difference between the contractual
mewakili perbedaan antara arus kas kontraktual cash flows due and those that the Bank expects to
yang akan jatuh tempo dengan arus kas yang receive. The Bank estimates LGD based on the
diharapkan untuk diterima. Bank mengestimasikan historical recovery rates and considers the recovery
LGD berdasarkan data historis dari tingkat of any collateral that is integral to the financial
pemulihan dan memperhitungkan pemulihan yang assets, taking into account forward looking
berasal dari jaminan terhadap aset keuangan dengan economic assumptions if relevant.
mempertimbangkan asumsi ekonomi pada masa
depan jika relevan.
c) Exposure at Default (“EAD”) c) Exposure at Default (“EAD”)
Perkiraan nilai eksposur neraca pada saat gagal The expected balance sheet exposure at the time of
bayar dengan mempertimbangkan bahwa default, taking into account that expected change in
perubahan ekspektasi yang diharapkan selama masa exposure over the lifetime of the exposure. This
eksposur. Hal ini menggabungkan dampak incorporates the impact of drawdowns of committed
penarikan fasilitas yang dijanjikan, pembayaran facilities, repayments of principal and interest,
pokok dan bunga, amortisasi dan pembayaran amortisation and prepayments, together with the
dipercepat, bersama dengan dampak asumsi impact of forward looking economic assumptions
ekonomi masa depan jika relevan. where relevant.
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Page 200
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
n. Identifikasi dan Pengukuran Kerugian Penurunan n. Identification and Measurement of Impairment Losses
Nilai (lanjutan) (continued)
Penurunan Nilai Aset Keuangan (lanjutan) Impairment of Financial Assets (continued)
Kerugian kredit ekspektasian 12 bulan (Stage 1) 12-months expected credit losses (Stage 1)
Kerugian kredit ekspektasian diakui pada saat Expected credit losses are recognised at the time of
pengakuan awal instrumen keuangan dan initial recognition of a financial instrument and
merepresentasikan kekurangan kas sepanjang umur aset represent the lifetime cash shortfalls arising from
yang timbul dari kemungkinan gagal bayar di masa yang possible default events up to twelve months into the
akan datang dalam kurun waktu dua belas bulan sejak future from the reporting date. Expected credit losses
tanggal pelaporan. Kerugian kredit ekspektasian terus continue to be determined on this basis until there is
ditentukan oleh dasar ini sampai timbul peningkatan either a significant increase in the credit risk of an
risiko kredit yang signifikan pada instrumen tersebut instrument or the instrument becomes credit-impaired.
atau instrumen tersebut telah mengalami penurunan If an instrument is no longer considered to exhibit a
nilai kredit. Jika suatu instrumen tidak lagi dianggap significant increase in credit risk, expected credit losses
menunjukkan peningkatan risiko kredit yang signifikan, will revert to being determined on a twelve month basis.
maka kerugian kredit ekspektasian dihitung kembali
berdasarkan basis dua belas bulan.
Peningkatan Risiko Kredit yang Signifikan (Stage 2) Significant Increase in Credit Risk (Stage 2)
Jika aset keuangan mengalami peningkatan risiko kredit If a financial asset experiences a significant increase in
yang signifikan (“SICR”) sejak pengakuan awal, credit risk (“SICR”) since initial recognition, an
kerugian kredit ekspektasian diakui atas kejadian gagal expected credit loss provision is recognised for default
bayar yang mungkin terjadi sepanjang umur aset. events that may occur over the lifetime of the asset.
Peningkatan signifikan dalam risiko kredit dinilai Significant increase in credit risk is assessed by
dengan membandingkan risiko gagal bayar atas comparing the risk of default of an exposure at the
eksposur pada tanggal pelaporan dengan risiko gagal reporting date to the risk of default at origination (after
bayar saat pengakuan awal (setelah memperhitungkan taking into account the passage of time). Significant
perjalanan waktu dari akun tersebut). Signifikan tidak does not mean statistically significant nor is it assessed
berarti signifikan secara statistik, juga tidak dinilai in the context of changes in expected credit loss.
dalam konteks perubahan dalam cadangan kerugian Whether a change in the risk of default is significant or
kredit ekspektasian. Perubahan atas risiko gagal bayar not is assessed using a number of quantitative and
dinilai signifikan atau tidak, dinilai menggunakan qualitative factors, the weight of which depends on the
sejumlah faktor kuantitatif dan kualitatif, yang bobotnya type of product and counterparty. Financial assets that
bergantung pada tipe produk dan pihak lawan. Aset are 30 or more days past due and not credit impaired
keuangan dengan tunggakan 30 hari atau lebih dan tidak will always be considered to have experienced a
mengalami penurunan nilai akan selalu dianggap telah significant increase in credit risk.
mengalami peningkatan risiko kredit yang signifikan.
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
n. Identifikasi dan Pengukuran Kerugian Penurunan n. Identification and Measurement of Impairment Losses
Nilai (lanjutan) (continued)
Penurunan Nilai Aset Keuangan (lanjutan) Impairment of Financial Assets (continued)
Eksposur yang Mengalami Penurunan Nilai Kredit Credit-Impaired (or Defaulted) Exposures (Stage 3)
Atau Gagal Bayar (Stage 3)
Aset keuangan yang mengalami penurunan nilai kredit Financial assets that are credit-impaired (or in default)
(atau gagal bayar) merupakan aset yang setidaknya telah represent those that are at least 90 days past due in
memiliki tunggakan lebih dari 90 hari atas pokok respect of principal and/or interest. Financial assets are
dan/atau bunga. Aset keuangan juga dianggap also considered to be credit-impaired where the debtors
mengalami penurunan nilai kredit dimana debitur are unlikely to pay on the occurrence of one or more
kemungkinan besar tidak akan membayar dengan observable events that have a detrimental impact on the
terjadinya satu atau lebih kejadian yang teramati yang estimated future cash flows of the financial asset. Loss
memiliki dampak menurunkan jumlah estimasi arus kas provisions against credit-impaired financial assets are
masa depan dari aset keuangan tersebut. Cadangan determined based on an assessment of the recoverable
kerugian penurunan nilai terhadap aset keuangan yang cash flows under a range of scenarios, including the
mengalami penurunan nilai ditentukan berdasarkan realisation of any collateral held where appropriate.
penilaian terhadap arus kas yang dapat dipulihkan The ECL will reflect weighted average of the scenarios
berdasarkan sejumlah skenario, termasuk realisasi based on the probability of the relevant scenario to
jaminan yang dimiliki jika memungkinkan. ECL akan occur. The loss provisions held represent the difference
mencerminkan rata-rata tertimbang dari skenario between the present value of the cash flows expected to
berdasarkan probabilitas dari skenario yang relevan be recovered, discounted at the instrument’s original
untuk terjadi. Cadangan kerugian penurunan nilai effective interest rate and the gross carrying value of the
merupakan selisih antara nilai sekarang dari arus kas instrument prior to any credit impairment.
yang diperkirakan akan dipulihkan, didiskontokan pada
suku bunga efektif awal dan nilai tercatat bruto
instrumen sebelum penurunan nilai kredit.
Periode yang diperhitungkan ketika mengukur kerugian The period considered when measuring expected credit
kredit ekspektasian adalah periode yang lebih pendek loss is the shorter of the expected and the contractual
antara umur ekspektasian dan periode kontrak aset term of the financial asset. The expected life may be
keuangan. Umur ekspektasian dapat dipengaruhi oleh impacted by prepayments and the maximum contractual
pembayaran dimuka dan periode kontrak maksimum term by extension options. For certain revolving
melalui opsi perpanjangan kontrak. Untuk portofolio portfolios, including credit cards, the expected life is
revolving tertentu, termasuk kartu kredit, umur assessed over the period that the Bank is exposed to
ekspektasian dinilai sepanjang periode dimana Bank credit risk (which is based on the length of time it takes
terekspos dengan risiko kredit (berdasarkan durasi for credit facilities to be withdrawn) rather than the
waktu yang dibutuhkan untuk fasilitas kredit ditarik), contractual term.
bukan sepanjang periode kontrak.
Untuk aset keuangan yang bisnis modelnya merupakan For financial assets under business model hold to
untuk mendapatkan arus kas kontraktual, seperti kredit collect, such as loans, carried at amortised cost, the
yang diberikan, aset keuangan tersebut dicatat pada Bank first determines whether there is objective
biaya perolehan diamortisasi, Bank pertama kali evidence of impairment individually on financial assets
menentukan apakah terdapat bukti objektif penurunan that are individually significant or collectively, for
nilai secara individual atas aset keuangan yang non-individually significant financial assets.
signifikan secara individual atau secara kolektif, untuk
aset keuangan yang tidak signifikan secara individual.
Penilaian secara individual dilakukan atas aset keuangan Individual valuations are made on significant financial
yang signifikan yang memiliki bukti objektif penurunan assets that have objective evidence of impairment.
nilai. Aset keuangan yang tidak signifikan dimasukkan Insignificant financial assets are included in a group of
dalam kelompok aset keuangan yang memiliki financial assets that have similar credit risk
karakteristik risiko kredit yang sejenis dan dilakukan characteristics and are assessed collectively.
penilaian secara kolektif.
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Page 202
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
n. Identifikasi dan Pengukuran Kerugian Penurunan n. Identification and Measurement of Impairment Losses
Nilai (lanjutan) (continued)
Penurunan Nilai Aset Keuangan (lanjutan) Impairment of Financial Assets (continued)
Eksposur yang Mengalami Penurunan Nilai Kredit Credit-Impaired (or Defaulted) Exposures (Stage 3)
Atau Gagal Bayar (Stage 3) (lanjutan) (continued)
Bank menganggap sekuritas investasi pemerintah dalam The Bank considers a Rupiah denominated government
mata uang Rupiah dan dana yang ditempatkan pada investment securities and funds placed with Bank
Bank Indonesia memiliki risiko kredit yang rendah, Indonesia as having low credit risk since the principal
karena pokok dan bunga investasi pemerintah tersebut and interest of government bond are guaranteed by the
dijamin oleh pemerintah dan tidak ada kerugian yang government and there is no historical loss experience.
pernah terjadi. Bank tidak menerapkan pengecualian The Bank does not apply the low credit risk exemption
risiko kredit yang rendah untuk instrumen keuangan to any other financial instruments.
lainnya.
Cadangan kerugian untuk ECL disajikan dalam laporan Loss allowances for ECL are presented in the statement
posisi keuangan sebagai berikut ini: of financial position as follows:
- Aset keuangan diukur pada biaya perolehan - Financial assets measured at amortised cost: as a
diamortisasi: sebagai pengurang dari nilai tercatat deduction from the gross carrying amount of the
bruto aset; assets;
- Komitmen pinjaman dan kontrak jaminan - Loan commitments and financial guarantee
keuangan: umumnya, sebagai provisi yang dicatat contracts: generally, as a provision which is
pada liabilitas lainnya. presented in other liabilities.
Hapus Buku Aset Keuangan Write-Off of Financial Assets
Aset keuangan dan penyisihan yang terkait tersebut The associated financial assets and allowance are
dihapuskan jika tidak ada peluang yang realistis untuk written-off in the absence of realistic opportunities for
pengembalian pada masa datang dan semua jaminan future returns and any guarantees have been realised or
telah direalisasi atau sudah diambil alih oleh Bank. undertaken by the Bank. The financial assets are
Aset keuangan tersebut dihapus buku dengan menjurnal written-off by reversing the allowance for impairment
balik penyisihan kerugian penurunan nilai. Aset losses. The financial assets may be written-off after all
keuangan tersebut dapat dihapus buku setelah semua necessary procedures have been performed and the
prosedur yang diperlukan telah dilakukan dan jumlah amount of the loss has been determined.
kerugian telah ditentukan.
Penerimaan kembali atas aset keuangan yang telah Subsequent recoveries from financial assets which were
dihapusbukukan pada periode berjalan dikreditkan written-off in the current period is credited to the
dengan menyesuaikan akun cadangan kerugian allowance for impairment losses account. While,
penurunan nilai. Sementara, penerimaan kembali atas subsequent recoveries from financial assets which were
aset keuangan yang telah dihapusbukukan pada periode written-off in the previous period are recorded as other
sebelumnya dicatat sebagai pendapatan operasional operating income in profit or loss.
lainnya pada laba rugi.
Penurunan Nilai Atas Aset Non-produktif Impairment of Non-Productive Assets
Penyesuaian atas penyisihan penghapusan aset Adjustments to the allowance for losses on
non-produktif dicatat dalam periode dimana non-productive assets are reported in the year that such
penyesuaian tersebut diketahui atau dapat ditaksir secara adjustments become known or can be reasonably
wajar. Termasuk di dalam penyesuaian ini adalah estimated. These adjustments include additional
penambahan penyisihan penghapusan aset non- allowance for losses as well as recoveries of previously
produktif maupun pemulihan aset non-produktif yang written-off non-productive assets.
telah dihapusbukukan sebelumnya.
Aset non-produktif dihapusbukukan dengan Non-productive assets are written-off against the
mengurangi penyisihan penghapusan yang respective allowance for losses when management
bersangkutan apabila menurut manajemen aset tersebut believes that the recoverability of those assets is
tidak mungkin dipulihkan lagi. unlikely.
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Page 203
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
o. Aset Tetap o. Fixed Assets
Bank menerapkan PSAK 216 (Amendemen 2015), The Bank implemented SFAS 216 (Amendment 2015),
"Aset Tetap". "Fixed Assets".
Biaya perolehan awal aset tetap meliputi harga The initial cost of fixed assets consists of its purchase
perolehan, termasuk bea impor dan pajak pembelian price, including non-refundable import duties and taxes
yang tidak boleh dikreditkan dan biaya-biaya yang dapat and any directly attributable costs in bringing the assets
diatribusikan secara langsung untuk membawa aset ke to its working condition and location for its intended
lokasi dan kondisi yang diinginkan sesuai dengan tujuan use.
penggunaan yang ditetapkan.
Sejak Desember 2015, Bank melakukan perubahan Since December 2015, the Bank changed its accounting
kebijakan akuntansi atas tanah dan bangunan dari model policies for land and buildings from cost model to
biaya menjadi model revaluasi. revaluation model.
Tanah dan bangunan disajikan sebesar nilai wajar, Land and buildings are stated at fair value, less
dikurangi akumulasi penyusutan untuk bangunan. accumulated depreciation for buildings. Valuation of
Penilaian terhadap tanah dan bangunan dilakukan oleh land and buildings are performed with sufficient
penilai independen eksternal yang telah memiliki regularity to ensure that the fair value of a revalued
sertifikasi. Penilaian atas aset tersebut dilakukan secara asset does not differ materially from its carrying
berkala untuk memastikan bahwa nilai wajar aset yang amount. Accumulated depreciation at the date of
direvaluasi tidak berbeda secara material dengan nilai revaluation is eliminated against the gross carrying
tercatatnya. Akumulasi penyusutan pada tanggal amount of the asset and the net amount is restated to the
revaluasi dieliminasi terhadap nilai tercatat bruto aset, revalued amount of the asset.
dan nilai netonya disajikan kembali sebesar nilai
revaluasian aset tetap.
Kenaikan nilai tercatat yang timbul dari revaluasi tanah Increase in the carrying amount arising from
dan bangunan dicatat sebagai “Cadangan Revaluasi revaluations of land and buildings is recorded in “Fixed
Aset Tetap”. Penurunan nilai tercatat yang timbul dari Asset Revaluation Reserves”. Decrease in carrying
revaluasi dicatat sebagai beban pada tahun berjalan. amount arising from revaluation is recorded as expense
Apabila aset tersebut memiliki saldo “Keuntungan in the current year. If the asset has a balance on its
Revaluasi Aset Tetap” yang disajikan sebagai “Gain of Revaluation of Fixed Assets”, which is
“Penghasilan Komprehensif Lain”, maka selisih presented under “Other Comprehensive Income”, then
penurunan nilai tercatat tersebut dibebankan terhadap the loss on impairment is deducted from the “Gain on
“Keuntungan Revaluasi Aset Tetap” dan sisanya diakui Revaluation of Fixed Asset” and the rest of the amount
sebagai beban tahun berjalan. is charged to current year’s expenses.
Surplus revaluasi tanah dan bangunan yang telah The revaluation surplus of land and buildings are
disajikan dalam ekuitas dipindahkan langsung ke saldo directly transferred to retained earnings when the asset
laba pada saat aset tersebut dihentikan pengakuannya. is derecognised.
Aset tetap, kecuali tanah dan bangunan, dinyatakan Fixed assets other than land and buildings are stated at
sebesar biaya perolehan dikurangi akumulasi cost less accumulated depreciation and impairment
penyusutan dan rugi penurunan nilai (jika ada). Biaya losses (if any). The initial cost of the fixed assets consists
perolehan awal aset tetap meliputi biaya konstruksi atau of its construction cost or purchase price and any
harga pembelian dan setiap biaya diatribusikan secara directly attributable costs of bringing the asset to its
langsung untuk membawa aset ke kondisi kerjanya dan working condition and location for its intended use.
lokasi untuk digunakan.
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Page 204
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
o. Aset Tetap (lanjutan) o. Fixed Assets (continued)
Pengakuan penyusutan dimulai ketika aset tersebut ada Recognition of depreciation commences when an asset
di lokasi dan kondisinya dan dapat dioperasikan is in its location and condition and capable of being
sebagaimana yang dimaksud oleh manajemen. operated in the manner intended by management.
Penyusutan dihitung dengan menggunakan metode Depreciation is computed using the double-declining
saldo menurun ganda (double-declining balance balance method, except for buildings, which
method), kecuali untuk bangunan yang dihitung dengan depreciation is computed using the straight-line method,
menggunakan metode garis lurus (straight-line method), based on the estimated useful lives of the fixed assets as
berdasarkan umur manfaat aset tetap yang diestimasi follows:
sebagai berikut:
Tarif Depresiasi/ Umur Manfaat/
Depreciation Rates Useful Life
Bangunan 5% 20 tahun/years Buildings
Perlengkapan dan peralatan kantor 25% - 12,5% 4-8 tahun/years Office furniture and equipment
Kendaraan bermotor 25% - 12,5% 4-8 tahun/years Vehicles
Pada saat inspeksi yang signifikan dilakukan, biaya When a significant repair of the asset is performed, the
inspeksi itu diakui ke dalam jumlah tercatat cost of repair is capitalized as part of the replacement
(carrying amount) aset tetap sebagai suatu penggantian cost of the asset’s carrying amount if the criteria for
jika memenuhi kriteria pengakuan. Semua biaya recognition are met. All maintenance and repair costs
pemeliharaan dan perbaikan yang tidak memenuhi which do not fulfill the capitalization criteria are
kriteria pengakuan diakui dalam laba rugi pada saat recognised in profit or loss upon occurrence. At each
terjadinya. Pada setiap akhir tahun buku, nilai residu, financial year end, the assets’ residual values, useful
umur manfaat, dan metode penyusutan ditelaah kembali lives and methods of depreciation are reviewed and
dan jika sesuai dengan keadaan, disesuaikan secara adjusted prospectively as appropriate.
prospektif.
Jumlah tercatat aset tetap dihentikan pengakuannya The carrying amounts of the fixed assets are
pada saat dilepaskan atau saat tidak ada manfaat derecognised upon disposal or when no future economic
ekonomis masa depan yang diharapkan dari penggunaan benefits are expected from its use or disposal. Any gain
atau pelepasannya. Laba atau rugi yang timbul dari or loss arising from derecognition of the asset
penghentian pengakuan aset (dihitung sebagai (calculated as the difference between the net disposal
perbedaan antara jumlah neto hasil pelepasan dan proceeds and the carrying amount of the asset) is
jumlah tercatat dari aset) dimasukkan dalam laporan included in the statement of profit or loss and other
laba rugi dan penghasilan komprehensif lain pada tahun comprehensive income at the year the asset is
aset tersebut dihentikan pengakuannya. derecognised.
Dalam Hal aset tetap disajikan pada jumlah revaluasian In the case of fixed assets presented at revalued amount,
hal berikut wajib diungkapkan: the following must be disclosed:
i. Tanggal efektif revaluasi (Tanggal Penilaian); i. Effective date of revaluation (Valuation Date);
ii. Tanggal efektif persetujuan dari Direktorat ii. Effective date of approval from the Directorate
Jenderal Pajak (DJP) apabila Aset Tetap untuk General of Taxes (DJP) if Fixed Assets for tax
perhitungan pajak menggunakan jumlah calculations use revalued amounts;
revaluasian;
iii. Nama Penilai dan tanggal laporan penilaian iii. Appraiser's name and date of last appraisal report;
terakhir;
iv. Metode dan asumsi signifikan yang digunakan iv. Methods and significant assumptions used in
dalam mengestimasi Nilai Wajar aset; estimating the Fair Value of assets;
v. Jumlah tercatat untuk setiap aset tetap seandainya v. The carrying amount for each fixed asset if the asset
aset tersebut dicatat dengan model biaya, dan were recorded using the cost model, and
vi. Surplus revaluasi atau rugi penurunan nilai, yang vi. Revaluation surplus or impairment loss, which
menunjukan perubahan distribusi saldo surplus shows changes in the distribution of surplus balances
kepada para pemegang saham. to shareholders.
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Page 205
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
p. Aset Takberwujud p. Intangible Assets
Aset takberwujud diukur sebesar nilai perolehan pada Intangible asset is measured at cost at initial
pengakuan awal. Setelah pengakuan awal, aset recognition. After initial recognition, intangible asset is
takberwujud dicatat pada biaya perolehan dikurangi carried at cost less any accumulated amortisation and
akumulasi amortisasi dan akumulasi rugi penurunan any accumulated impairment loss. The useful life of
nilai. Umur manfaat aset takberwujud dinilai apakah intangible asset is assessed to be either definite or
terbatas atau tidak terbatas. indefinite.
Aset takberwujud dengan umur manfaat terbatas Intangible asset with definite useful life
Aset takberwujud dengan umur manfaat terbatas Intangible asset with definite life is amortised over the
diamortisasi selama umur manfaat ekonomi dengan economic useful life by using a straight-line method
metode garis lurus (atau metode lainnya sepanjang (or method as it reflects the pattern in which the asset’s
mencerminkan pola manfaat ekonomi masa depan yang future economic benefits are expected to be consumed
diperkirakan dikonsumsi oleh entitas). by the entity).
Periode amortisasi dan metode amortisasi untuk aset The amortisation period and the amortisation method
takberwujud dengan umur manfaat terbatas ditelaah for intangible assets with a definite useful life are
setidaknya setiap akhir tahun buku. reviewed at least at each financial year-end.
Amortisasi dihitung sebagai penghapusan biaya Amortisation is calculated so as to write-off the cost of
perolehan aset, dikurangi nilai residunya, atas umur the assets, less its estimated residual value, over its
ekonomisnya sebagai berikut: useful economic life as follows:
Tahun/ Years
Perangkat lunak 4 Software
q. Sewa q. Leases
Bank sebagai penyewa The Bank as lessee
Bank menilai apakah sebuah kontrak mengandung The Bank assesses whether a contract is or contains a
sewa, pada awal kontrak. Bank mengakui aset hak-guna lease, at the inception of the contract. The Bank
dan liabilitas sewa sehubungan dengan seluruh recognises a right-of-use asset and a corresponding
kesepakatan sewa di mana Bank merupakan penyewa, lease liability with respect to all lease arrangements in
kecuali untuk sewa jangka-pendek (yang didefinisikan which it is the lessee, except for short-term leases
sebagai sewa yang memiliki masa sewa 12 bulan atau (defined as leases with a lease term of 12 months or less)
kurang) dan sewa yang aset pendasarnya bernilai and leases of low value assets. For these leases, the
rendah. Untuk sewa-sewa tersebut, Bank mengakui Bank recognises the lease payments as an operating
pembayaran sewa sebagai beban operasi secara garis expense on a straight-line basis over the term of the
lurus selama masa sewa kecuali dasar sistematis lainnya lease unless another systematic basis is more
lebih merepresentasikan pola konsumsi manfaat representative of the time pattern in which economic
penyewa dari aset sewa. benefits from the leased assets are consumed.
Liabilitas sewa awalnya diukur sebesar nilai kini dari The lease liability is initially measured at the present
pembayaran sewa masa depan yang belum dibayarkan value of the lease payments that are not paid at the
pada tanggal dimulainya, yang didiskontokan commencement date, discounted using the rate implicit
menggunakan suku bunga implisit dalam sewa. Jika in the lease. If this rate cannot be readily determined,
suku bunga ini tidak dapat ditentukan, Bank the Bank uses its incremental borrowing rate.
menggunakan suku bunga pinjaman inkremental.
Pembayaran sewa yang termasuk dalam pengukuran Lease payments included in the measurement of the
liabilitas sewa meliputi pembayaran tetap, termasuk lease liability comprise fixed payments, including in-
pembayaran tetap secara substansi dikurangi dengan substance fixed payments less any lease incentive
piutang insentif sewa. receivable.
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Page 206
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
q. Sewa (lanjutan) q. Leases (continued)
Liabilitas sewa selanjutnya diukur dengan The lease liability is subsequently measured by
meningkatkan jumlah tercatat untuk merefleksikan increasing the carrying amount to reflect the interest on
bunga atas liabilitas sewa (menggunakan metode suku the lease liability (using the effective interest method)
bunga efektif) dan dengan mengurangi jumlah tercatat and by reducing the carrying amount to reflect the lease
untuk merefleksikan sewa yang telah dibayar. payments made.
Aset hak-guna terdiri dari pengukuran awal atas The right-of-use assets comprise the initial
liabilitas sewa, pembayaran sewa yang dilakukan pada measurements of the corresponding lease liability, lease
saat atau sebelum permulaan sewa dan biaya langsung payments made at or before the commencement day and
awal. Aset hak-guna selanjutnya diukur sebesar biaya any initial direct costs. They are subsequently measured
perolehan dikurangi akumulasi penyusutan dan at cost less accumulated depreciation and impairment
kerugian penurunan nilai. losses.
Jika Bank memiliki kewajiban atas biaya pembongkaran Whenever the Bank incurs an obligation for costs to
dan pemindahan aset sewa, merestorasi tempat di mana dismantle and remove a leased asset, restore the site on
aset berada atau merestorasi aset pendasar ke kondisi which it is located or restore the underlying assets to the
yang disyaratkan oleh syarat dan ketentuan sewa, conditions required by the terms and conditions of the
provisi diakui dan diukur sesuai PSAK 237. Biaya lease, a provision is recognised and measured under
tersebut diperhitungkan dalam aset hak-guna terkait, SFAS 237. The costs are included in the related right-
kecuali jika biaya tersebut terjadi untuk memproduksi of-use asset, unless those costs are incurred to produce
persediaan. inventories.
Aset hak-guna disusutkan selama periode yang lebih Right-of-use assets are depreciated over the shorter
singkat antara masa sewa dan masa manfaat aset period of lease term and useful life of the underlying
pendasar. Jika pesewa mengalihkan kepemilikan aset assets. If a lease transfers ownership of the underlying
pendasar atau jika biaya perolehan aset hak-guna assets or the cost of the right-of-use assets reflects that
merefleksikan Bank akan mengeksekusi opsi beli, aset of the Bank expects to exercise a purchase option, the
hak-guna disusutkan selama masa manfaat aset related right-of-use asset is depreciated over the useful
pendasar. Penyusutan dmulai pada tanggal dimulainya life of the underlying assets. The depreciation starts at
sewa. the commencement date of the lease.
Aset hak-guna Bank disajikan sebagai bagian dari “aset The Bank’s right-of-use assets are presented as “fixed
tetap”, dan liabilitas sewa secara terpisah di dalam assets” and lease liabilities are presented separately in
laporan posisi keuangan. the statement of financial position.
r. Agunan yang Diambil Alih r. Foreclosed Assets
Agunan yang diambil alih (AYDA) sehubungan dengan Foreclosed assets (AYDA) with respect to settlement of
penyelesaian kredit diakui sebesar nilai neto yang dapat loans are recognised at net realizable value or the
direalisasi atau sebesar nilai tercatat dari kredit, mana carrying amount of the loan, whichever is lower. Net
yang lebih rendah. Nilai neto yang dapat direalisasi realizable value is the fair value of the collateral after
adalah nilai wajar agunan setelah dikurangi dengan deducting the estimated costs of disposal. Excess loan
estimasi biaya pelepasan. Kelebihan saldo kredit yang given, which has not been repaid by the borrower on the
diberikan, yang belum dilunasi oleh peminjam diatas value of foreclosed assets, is charged as an allowance
nilai dari agunan yang diambil alih, dibebankan sebagai for uncollectible loans in the current year. The
penyisihan penghapusan kredit yang diberikan pada differences between the value of the collateral and the
tahun berjalan. Selisih antara nilai agunan yang diambil proceeds from sale are recognised as a gain or loss
alih dengan hasil penjualannya diakui sebagai upon sale of the collateral.
keuntungan atau kerugian pada saat penjualan agunan.
Manajemen mengevaluasi nilai agunan yang diambil Management evaluates the value of foreclosed asset on
alih secara berkala. Penyisihan kerugian agunan yang a regular basis. Allowance for losses on foreclosed
diambil alih dibentuk berdasarkan penurunan nilai assets is provided based on decrease in the value of
agunan yang di ambil alih dan kerugiannya dibebankan foreclosed assets and any such write-down is recognised
dalam laporan laba rugi. in profit or loss.
Beban perbaikan yang timbul setelah pengambilalihan Reconditioning costs that arise after the takeover of
agunan dikapitalisasi dalam akun agunan yang diambil collateral is capitalized in the accounts of the foreclosed
alih tersebut. assets.
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Page 207
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
s. Aset Lain-lain s. Other Assets
Aset lain-lain terdiri dari pendapatan bunga yang masih Other assets consist of accrued interest receivables,
harus diterima, biaya dibayar dimuka, beban yang prepaid expense, deferred expense and others.
ditangguhkan dan lain-lain.
t. Liabilitas Segera t. Obligations Due Immediately
Liabilitas segera merupakan liabilitas kepada pihak lain Obligations due immediately represent liabilities to
yang sifatnya wajib segera dibayarkan sesuai perjanjian other parties that are to be paid immediately in
yang ditetapkan sebelumnya. accordance with the terms of the relevant agreements.
u. Simpanan dari Nasabah u. Deposits from Customers
Simpanan dari nasabah adalah dana yang ditempatkan Deposits from customers are the funds placed by the
oleh masyarakat (tidak termasuk Bank) berdasarkan public (excluding banks) based on fund deposit
perjanjian penyimpanan dana. Termasuk dalam pos ini agreements. Included in this account are current
adalah giro, tabungan, deposito berjangka dan bentuk accounts, saving deposits, time deposits and other
simpanan lain yang dipersamakan dengan itu. deposits.
Giro merupakan simpanan nasabah yang penarikannya Current accounts are customer deposits which may be
dapat dilakukan setiap saat dengan menggunakan cek withdrawn at any time by cheque or by transfers using
atau dengan cara pemindahbukuan dengan bilyet giro bank draft or other means of payment order.
atau sarana perintah pembayaran lainnya.
Tabungan merupakan simpanan nasabah yang Saving deposits are customer deposits which can be
penarikannya hanya dapat dilakukan sesuai dengan withdrawn only by customers in accordance with certain
persyaratan tertentu yang disepakati. conditions.
Deposito berjangka merupakan simpanan nasabah yang Time deposits represent customer deposits which can be
penarikannya hanya dapat dilakukan pada waktu withdrawn only at certain time in accordance with the
tertentu sesuai dengan perjanjian antara pemegang agreement between the deposit holders and the Bank.
deposito berjangka dan Bank.
Simpanan dari nasabah pada awalnya diukur pada nilai Deposits from customers are initially measured at fair
wajar ditambah biaya transaksi yang dapat diatribusikan value plus directly attributable transaction costs and
secara langsung dan setelah pengakuan awal diukur after initial recognition are measured at amortised cost
pada biaya perolehan diamortisasi dengan using the effective interest method.
menggunakan metode suku bunga efektif.
v. Simpanan dari Bank Lain v. Deposits from Other Banks
Simpanan dari bank lain terdiri dari liabilitas terhadap Deposits from other banks represent liabilities to other
bank lain, baik lokal maupun luar negeri, dalam bentuk banks, whether local or overseas, in the form of savings
tabungan, giro, deposito dan interbank call money deposits, current accounts, time deposits and interbank
dengan periode jatuh tempo menurut perjanjian kurang call money with original maturities of less than 90 days
dari 90 hari atau lebih. Simpanan dari bank lain dicatat or more. Deposits from other banks are recorded as a
sebagai liabilitas terhadap bank lain. liability to other banks.
Simpanan dari bank lain pada awalnya diukur pada nilai Deposits from other banks are initially measured at fair
wajar ditambah biaya transaksi yang dapat diatribusikan value plus directly attributable transaction costs and
secara langsung dan setelah pengakuan awal diukur are subsequently measured at amortised cost using the
pada biaya perolehan diamortisasi dengan effective interest method. Incremental costs directly
menggunakan metode suku bunga efektif. Biaya attributable to the acquisition of the deposits from other
tambahan yang dapat diatribusikan secara langsung banks are deducted from the amount of deposits.
dengan perolehan simpanan dari bank lain dikurangkan
dari jumlah simpanan yang diterima.
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Page 208
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
w. Biaya Emisi Saham w. Stock Issuance Costs
Biaya-biaya yang terjadi sehubungan dengan penawaran Costs incurred in connection with the offering of shares
saham kepada masyarakat (termasuk penerbitan hak to the public (including the issuance of preemptive
memesan efek terlebih dahulu) dikurangkan langsung rights) are deducted directly from the proceeds and are
dari hasil emisi dan disajikan sebagai pengurang pada presented as a deduction in the “Additional Paid-in
akun “Tambahan Modal Disetor” sebagai bagian dari Capital” account as part of equity in the statements of
ekuitas pada laporan posisi keuangan. financial position.
x. Pengakuan Pendapatan dan Beban Bunga x. Interest Income and Expense Recognition
Pendapatan dan beban bunga untuk semua instrumen Interest income and expense for all interest bearing
keuangan yang dikenakan suku bunga diakui sebagai financial instruments are recognised as “interest
“pendapatan bunga” dan “beban bunga” di dalam laba income” and “interest expense” in profit or loss using
rugi menggunakan metode suku bunga efektif. the effective interest method.
Metode suku bunga efektif adalah metode yang The effective interest method is a method of calculating
digunakan untuk menghitung biaya perolehan the amortised cost of a financial asset or a financial
diamortisasi dari aset keuangan atau liabilitas keuangan liability and of allocating the interest income or interest
dan metode untuk mengalokasikan pendapatan bunga expense over the relevant period. The effective interest
atau beban bunga selama periode yang relevan. Suku rate is the rate that exactly discounts estimated future
bunga efektif adalah suku bunga yang secara tepat cash payment or receipts through the expected life of the
mendiskontokan estimasi pembayaran atau penerimaan financial instrument or, when appropriate, a shorter
kas pada masa mendatang selama perkiraan umur dari period to the net carrying amount of the financial asset
instrumen keuangan, atau jika lebih tepat, digunakan or financial liability.
periode yang lebih singkat untuk memperoleh nilai
tercatat neto dari aset keuangan atau liabilitas keuangan.
Pada saat menghitung suku bunga efektif, Bank When calculating the effective interest rate, the Bank
mengestimasi arus kas dengan mempertimbangkan estimates cash flows considering all contractual terms
seluruh persyaratan kontraktual dalam instrumen of the financial instrument, but does not consider future
keuangan tersebut, namun tidak mempertimbangkan credit losses. The calculation includes significant fees,
kerugian kredit pada masa mendatang. Perhitungan ini commissions and other fees paid or received between
mencakup komisi, provisi yang material, dan bentuk parties to the contract that are integral part of the
lain yang dibayarkan atau diterima oleh para pihak effective interest rate, transaction costs and all other
dalam kontrak yang merupakan bagian tak terpisahkan premiums or discounts.
dari suku bunga efektif, biaya transaksi dan seluruh
premi atau diskon lainnya.
Pendapatan bunga atas kredit yang diberikan atau aset Interest income on loans or other earning assets that are
produktif lainnya yang diklasifikasikan sebagai classified as non-performing is recognised only to the
bermasalah diakui pada saat pendapatan tersebut extent that interest is received in cash. When a financial
diterima. Pada saat aset keuangan diklasifikasikan asset is classified as non-performing, any interest
sebagai bermasalah, bunga yang telah diakui tetapi income previously recognised but not yet collected is
belum ditagih akan dibatalkan pengakuannya. reversed against interest income. The reversed interest
Selanjutnya bunga yang dibatalkan tersebut diakui income is recognised as a contingent receivable.
sebagai tagihan kontinjensi.
y. Pendapatan dan Beban Provisi dan Komisi y. Fees and Commission Income and Expense
Pendapatan dan beban provisi dan komisi merupakan Fees and commission income and expenses that are
bagian tak terpisahkan dari suku bunga efektif atas aset integral to the effective interest of a financial asset or
keuangan atau liabilitas keuangan dimasukkan dalam financial liability are included in the calculation of
suku bunga efektif. effective interest rate.
Pendapatan provisi dan komisi yang jumlahnya Significant fees and commission income that are directly
signifikan yang berkaitan dengan kegiatan pemberian related to lending activities are recognised as a
kredit diakui sebagai bagian/(pengurang) dari biaya part/(deduction) of lending cost and will be recognised
perolehan kredit dan akan diakui sebagai pendapatan as interest income by amortising the carrying value of
bunga dengan cara diamortisasi berdasarkan suku bunga the loan based on the effective interest rate and included
efektif dan diklasifikasikan sebagai bagian dari as a part of interest income in profit or loss.
pendapatan bunga pada laba rugi.
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Page 209
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
y. Pendapatan dan Beban Provisi dan Komisi y. Fees and Commission Income and Expense
(lanjutan) (continued)
Pendapatan provisi dan komisi yang tidak berkaitan Fees and commission income which are not related to
dengan kegiatan pemberian kredit atau suatu jangka lending activities or at a specific period are recognised
waktu diakui dan/atau terkait dengan pemberian suatu as income at transaction date as other operating
jasa, sebagai pendapatan pada saat terjadinya transaksi income.
dan dicatat pada akun pendapatan operasional lainnya.
Beban provisi dan komisi lainnya sehubungan dengan Other fees and commission expenses relating to
transaksi antar bank diakui sebagai beban pada saat jasa inter-bank transactions are recognised as an expense
tersebut diterima. when the services are received.
Apabila pinjaman diselesaikan sebelum jatuh tempo, If the loan is settled before maturity, the unamortised
maka saldo pendapatan provisi dan komisi yang belum fees and commissions income is recognised when the
diamortisasi diakui pada saat pinjaman diselesaikan. loan is settled.
z. Pendapatan (Beban) Operasional Lainnya z. Other Operating Income (Expenses)
i. Penghasilan Jasa Perbankan Lainnya i. Other Banking Services Income
Pendapatan jasa perbankan lainnya terdiri dari Other banking services income includes transfer
komisi transfer, komisi inkaso, biaya administrasi fees, collection fees, and commissions from saving
tabungan, giro dan jasa pengelolaan keuangan. deposits, demand deposits and financial
management services.
ii. Beban Tenaga Kerja ii. Personnel Expenses
Beban tenaga kerja meliputi beban berupa gaji Personnel expenses represent expenses which relate
karyawan, bonus, lembur, tunjangan dan pelatihan. to salaries of employees, bonuses, overtime,
allowances and training.
iii. Beban Umum dan Administrasi iii. General and Administration Expenses
Beban umum dan administrasi merupakan beban General and administration expenses represent
yang timbul sehubungan dengan aktivitas kantor dan expenses which relate to office activities and the
operasional Bank. Bank’s operational activities.
aa. Penjabaran Mata Uang Asing aa. Foreign Currency Translation
Transaksi dalam mata uang asing dijabarkan ke mata • Transactions denominated in foreign currency are
uang Rupiah dengan menggunakan kurs pada tanggal converted into Rupiah using the spot rate at those
transaksi tersebut. Pada tanggal laporan posisi transaction dates. At the financial position report dates,
keuangan, aset dan liabilitas moneter dalam mata uang monetary assets and liabilities in foreign currencies are
asing dijabarkan ke dalam mata uang Rupiah dengan translated using the Reuters spot rate at 16.00 Western
menggunakan kurs spot Reuters pada pukul 16.00 Indonesia Time (WIB) prevailing at that date.
Waktu Indonesia Barat (WIB) yang berlaku pada
tanggal tersebut.
Keuntungan dan kerugian selisih kurs yang timbul dari • Exchange gains and losses arising from transactions in
transaksi dalam mata uang asing dan dari penjabaran foreign currency and on the translation of foreign
aset dan liabilitas moneter dalam mata uang asing diakui currency monetary assets and liabilities are recognised
pada laporan laba rugi dan penghasilan komprehensif in the statement of profit or loss and other
lain. comprehensive income.
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Page 210
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF SIGNIFICANT ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
aa. Penjabaran Mata Uang Asing (lanjutan) aa. Foreign Currency Translation (continued)
Pada tanggal 31 Desember 2025 dan 2024, kurs yang • As of December 31, 2025 and 2024, the exchange rates
digunakan adalah sebagai berikut: used are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
1 Pound Sterling Inggris 22.439,55 20.218,54 1 Great Britain Pound Sterling
1 Euro Eropa 19.571,45 16.758,12 1 Euro European
1 Dollar Amerika Serikat 16.675,00 16.095,00 1 United States Dollar
1 Dollar Singapura 12.965,05 11.844,58 1 Singapore Dollar
1 Dollar Hongkong 2.142,30 2.073,11 1 Hongkong Dollar
1 Rupee India 185,50 187,98 1 India Rupee
1 Yen Jepang 106,50 103,03 1 Japanese Yen
ab. Perpajakan ab. Taxation
Bank menerapkan PSAK 212 (Amendemen 2016) yang The Bank applied SFAS 212 (Amendment 2016) which
mengharuskan Bank untuk memperhitungkan requires the Bank to account for the current and future
konsekuensi pajak kini dan pajak masa depan atas tax consequences of the future recovery (settlement) of
pemulihan pada masa depan (penyelesaian) dari jumlah the carrying amount of assets (liabilities) that are
tercatat aset (liabilitas) yang diakui dalam laporan posisi recognised in the statements of financial position and
keuangan, dan transaksi-transaksi serta peristiwa lain transactions and other events of the current period that
yang terjadi dalam periode berjalan yang diakui dalam are recognised in the financial statements.
laporan keuangan.
Beban pajak terdiri dari pajak tangguhan dan pajak kini. The tax expense comprises of deferred and current tax.
Pajak diakui dalam laporan laba rugi, kecuali jika pajak Taxes are recognised in the profit or loss, except to the
tersebut terkait dengan transaksi atau kejadian yang extent that it relates to items recognised on other
diakui di penghasilan komprehensif lain atau langsung comprehensive income or directly in equity. In this case,
diakui ke ekuitas. Dalam hal ini, pajak tersebut the tax is also recognised in other comprehensive
masing-masing diakui dalam penghasilan komprehensif income or directly in equity, respectively.
lain atau ekuitas.
Pajak Tangguhan Deferred Tax
Pajak tangguhan dihitung dengan menggunakan tarif Deferred tax is calculated using the prevailing or
pajak yang berlaku atau secara substansial telah berlaku substantially prevailing tax rate at the statements of
pada tanggal laporan posisi keuangan. Perubahan nilai financial position date. The changes in the carrying
tercatat aset dan liabilitas pajak tangguhan yang amount of deferred tax assets and liabilities caused by
disebabkan oleh perubahan tarif pajak dibebankan pada the change in tax rates shall be charged to current year,
tahun berjalan, kecuali untuk transaksi-transaksi yang except for the prior transactions, which are directly
sebelumnya telah langsung dibebankan atau dikreditkan charged or credited to equity.
ke ekuitas.
Semua perbedaan temporer antara jumlah tercatat aset Deferred income tax is provided, using the liability
dan liabilitas untuk pelaporan keuangan dengan dasar method, for temporary differences arising between the
pengenaan pajaknya diakui sebagai pendapatan pajak tax bases of assets and liabilities and their carrying
tangguhan dengan metode liabilitas (liability method). values for financial reporting purposes. The effective tax
Tarif pajak yang berlaku saat ini dipakai untuk rate is used to determine deferred tax.
menentukan pajak tangguhan.
Aset pajak tangguhan diakui apabila besar kemungkinan A deferred tax asset is recognised to the extent that it is
bahwa jumlah laba fiskal pada masa mendatang akan probable that future taxable profits will be available
memadai untuk dapat dikompensasi dengan aset pajak against which the deferred tax asset can be utilised.
tangguhan yang diakui tersebut.
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Page 211
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
ab. Perpajakan (lanjutan) ab. Taxation (continued)
Pajak Tangguhan (lanjutan) Deferred Tax (continued)
Aset dan liabilitas pajak penghasilan tangguhan dapat Deferred tax assets and liabilities are offset when there
saling hapus apabila terdapat hak yang berkekuatan is a legally enforceable right to offset current tax assets
hukum untuk melakukan saling hapus antara aset pajak against current tax liabilities and when the deferred
kini dengan liabilitas pajak kini dan apabila aset dan income taxes assets and liabilities relate to income taxes
liabilitas pajak penghasilan tangguhan dikenakan oleh levied by the same taxation authority on either the same
otoritas perpajakan yang sama, baik atas entitas kena taxable entity or different taxable entities where there is
pajak yang sama ataupun berbeda dan adanya niat untuk an intention to settle the balances on a net basis.
melakukan penyelesaian saldo-saldo tersebut secara
neto.
ac. Liabilitas Imbalan Pascakerja ac. Post-Employment Benefits Liabilities
Pesangon pemutusan kontrak kerja terhutang ketika Employment termination benefits are payable whenever
karyawan dihentikan kontrak kerjanya sebelum usia an employee's employment is terminated before the
pensiun normal. Bank mengakui pesangon pemutusan normal retirement date. The Bank recognises
kontrak kerja ketika Bank menunjukkan komitmennya termination benefits when it is demonstrably committed
untuk memutuskan kontrak kerja dengan karyawan to terminate the employment of current employees
berdasarkan suatu rencana formal terperinci yang kecil according to a detailed formal plan and the possibility
kemungkinannya untuk dibatalkan. Biaya pemutusan to withdraw the plan is low. Termination costs are
kontrak kerja diakui pada periode ketika Bank telah recognised in the period when the Bank is demonstrably
menunjukkan komitmennya untuk mengurangi secara committed to make a significant reduction in the number
signifikan jumlah pekerja yang ditanggung oleh of employees covered by a plan.
program.
Bank mengakui penyisihan imbalan kerja berdasarkan The Bank recognises provisions for employee service
Undang-undang Ketenagakerjaan. Penyisihan tersebut entitlements in accordance with the Labor Law.
diakui berdasarkan perhitungan aktuaris. Metode The provisions are recognised using actuarial
perhitungan aktuaria yang digunakan aktuaris adalah calculation. The method used by the actuary for
metode Projected Unit Credit. actuarial calculation is the Projected Unit Credit.
Liabilitas imbalan pasti yang diakui dalam laporan The liability recognised in the statement of financial
posisi keuangan adalah nilai kini liabilitas imbalan pasti position in respect of a defined pension benefit plan is
pada tanggal laporan posisi keuangan disesuaikan the present value of the defined benefit obligation at the
dengan keuntungan atau kerugian aktuarial dan biaya statement of financial position date adjusted for
jasa lalu yang belum diakui. unrecognised actuarial gains or losses of past service
costs.
Nilai kini liabilitas imbalan pasti ditentukan dengan The present value of the defined benefit obligation is
mendiskontokan arus kas estimasi menggunakan tingkat determined by discounting the estimated future cash
bunga Obligasi Pemerintah (dengan pertimbangan saat outflows using interest rates of Government Bonds
ini tidak ada pasar aktif untuk obligasi korporasi (considering currently there is no deep market for high
berkualitas tinggi) dalam mata uang yang sama dengan quality corporate bonds) that are denominated in the
mata uang imbalan yang akan dibayarkan dan waktu currency in which the benefit will be paid and that have
jatuh tempo yang kurang lebih sama dengan waktu jatuh terms to maturity approximating the terms of the related
tempo liabilitas pensiun yang bersangkutan. pension liability.
Pengukuran kembali dapat timbul dari perubahan pada Remeasurement arising from experience adjustments
asumsi-asumsi aktuarial yang dibebankan atau and changes in actuarial assumptions are charged or
dikreditkan ke ekuitas di penghasilan komprehensif lain credited to equity in other comprehensive income and
dan disajikan bagian dari penghasilan komprehensif lain presented as part of other comprehensive income in
di ekuitas. equity.
Biaya jasa lalu diakui segera di laporan laba rugi dan Past service costs are recognised immediately in the
penghasilan komprehensif lain. statement of profit or loss and other comprehensive
income.
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Page 212
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
ad. Provisi ad. Provisions
Provisi diakui jika Bank memiliki kewajiban kini A provision is recognised when the Bank has a present
(baik secara hukum maupun bersifat konstruktif) obligation (legal or constructive) where, as a result of a
sebagai akibat peristiwa masa lalu dimana ada past event, it is probable that an outflow of resources
kemungkinan bahwa untuk penyelesaian kewajiban embodying economic benefits will be required to settle
tersebut diperlukan arus keluar sumber daya yang the obligation, and a reliable estimate can be made of
mengandung manfaat ekonomi, dan total kewajiban the amount of the obligation.
tersebut dapat diestimasi secara andal.
Provisi direviu pada setiap akhir periode pelaporan dan All provisions are reviewed at the end of each reporting
disesuaikan untuk mencerminkan estimasi kini terbaik. period and adjusted to reflect the current best estimate.
Jika tidak lagi terdapat kemungkinan arus keluar sumber If it is no longer probable that an outflow of resources
daya yang mengandung manfaat ekonomi untuk embodying economic benefits will be required to settle
menyelesaikan kewajiban tersebut, provisi dibatalkan. the obligations, the provisions are reversed.
ae. Laba (Rugi) per Saham Dasar ae. Basic Earnings (Loss) per Share
Laba (rugi) per saham dasar dihitung berdasarkan PSAK Basic earnings (loss) per share is computed based on
233 dengan membagi laba (rugi) tahun berjalan yang SFAS 233 by dividing income (loss) for the year
dapat diatribusikan kepada pemegang saham biasa attributable to ordinary equity holders of the parent
entitas induk dengan jumlah rata-rata tertimbang saham company by the weighted average number of shares
yang beredar pada tahun yang bersangkutan. outstanding during year.
Bank tidak memiliki efek berpotensi saham biasa yang The Bank has no outstanding dilutive potential ordinary
bersifat dilutif pada tanggal-tanggal 31 Desember 2025 shares as of December 31, 2025 and 2024, and
dan 2024, dan oleh karenanya, laba per saham dilusian accordingly, no diluted earnings per share is calculated
tidak dihitung dan disajikan pada laporan laba rugi dan and presented in the statement of profit or loss and other
penghasilan komprehensif lain. comprehensive income.
af. Informasi Segmen af. Segment Information
Informasi segmen disusun sesuai dengan kebijakan Segment information is prepared using the accounting
akuntansi yang dianut dalam penyusunan dan penyajian policies adopted for preparing and presenting the
laporan keuangan. financial statements.
Segmen wilayah adalah komponen Bank yang secara An area segment is a clearly defined component area of
jelas operasionalnya dapat dibedakan mengenai aset, the Bank which is distinguishable from one area to
kinerja dan aktivitas suatu wilayah dengan wilayah lain another with regards to its assets, performance and
dalam Bank. activities.
Bank menyajikan segmen berdasarkan laporan internal The Bank presents the segments based on the Bank’s
bank yang disajikan kepada pengambil keputusan internal reporting to the chief operating decision-maker
operasional sesuai PSAK 108. Pengambil keputusan in accordance with SFAS 108. The Bank’s chief
operasional Bank adalah direksi. operating decision-maker is a director.
Aset dan liabilitas yang digunakan bersama dalam satu Assets and liabilites that are used in one segment or
segmen atau lebih dialokasikan kepada setiap segmen more are allocated to each segment if, and only if,
jika, dan hanya jika, pendapatan dan beban yang terkait income and expenses that are related to those assets are
dengan aset tersebut juga dialokasikan kepada segmen- also allocated to those segments.
segmen tersebut.
ag. Liabilitas dan Aset Kontinjensi ag. Contingent Liabilities and Assets
Liabilitas kontinjensi tidak diakui dalam laporan Contingent liabilities are not recognised in the financial
keuangan tetapi diungkapkan kecuali jika kemungkinan statements but are disclosed unless the possibility of an
terjadi kecil. Aset kontinjensi tidak diakui namun outflow of resources embodying economic benefits is
diungkapkan dalam laporan keuangan ketika adanya remote. Contingent assets are not recognised but are
kemungkinan untuk mendapatkan manfaat ekonomi. disclosed in the financial statements when an inflow of
economic benefits is probable.
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Page 213
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
MATERIAL (lanjutan) (continued)
ah. Peristiwa Setelah Periode Pelaporan ah. Events After the Reporting Period
Setiap peristiwa setelah akhir tahun yang menyebabkan Any post-year-end event that provides additional
tambahan informasi mengenai posisi keuangan Bank information about the Bank’s financial position
(adjusting event) akan disesuaikan dalam laporan (adjusting event) is reflected in the financial statements.
keuangan. Peristiwa setelah akhir tahun yang bukan Post-year-end events that are not adjusting events, if
merupakan adjusting events, jika ada, akan diungkapkan any, are disclosed when material to the financial
ketika memiliki dampak material terhadap laporan statements.
keuangan.
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
AKUNTANSI SIGNIFIKAN ESTIMATES AND ASSUMPTIONS
Dalam penyusunan laporan keuangan sesuai dengan Standar The preparation of financial statements in conformity with
Akuntansi Keuangan di Indonesia dibutuhkan estimasi dan Financial Accounting Standards in Indonesia requires the
asumsi yang mempengaruhi: use of estimates and assumptions that effects:
• Nilai aset dan liabilitas dilaporkan dan pengungkapan • The reported amounts of assets and liabilities and
atas aset dan liabilitas kontinjensi pada tanggal laporan disclosure of contingent assets and liabilities at the date
keuangan; dan of the financial statements; and
• Jumlah pendapatan dan beban selama periode pelaporan. • The reported amounts of revenues and expenses during
the reporting period.
Walaupun estimasi ini dibuat berdasarkan pengetahuan Although these estimates are based on management's best
terbaik manajemen atas kejadian dan tindakan saat ini, hasil knowledge of current events and activities, actual results
yang timbul mungkin berbeda dengan jumlah yang may differ from those estimates.
diestimasi semula.
Pertimbangan Judgments
Pertimbangan profesional dan estimasi signifikan dalam The most significant judgment and estimates in determining
menentukan jumlah yang diakui dalam laporan keuangan the amounts recognised in the financial statements are as
adalah sebagai berikut: follows:
Usaha yang Berkelanjutan Going Concern
Manajemen Bank telah melakukan penilaian atas The Bank's management has made an assessment of the
kemampuan Bank untuk melanjutkan kelangsungan Bank's ability to continue as a going concern and is satisfied
usahanya dan berkeyakinan bahwa Bank memiliki sumber that the Bank has the resources to continue in business for
daya untuk melanjutkan usahanya pada masa mendatang. the foreseeable future. Futhermore, the management is not
Selain itu, manajemen tidak mengetahui adanya aware of any material uncertainties that may cast
ketidakpastian material yang dapat menimbulkan keraguan significant doubt on the Bank's ability to continue as a going
yang signifikan terhadap kemampuan Bank untuk concern. Therefore, the financial statements continue to be
mempertahankan kelangsungan usahanya. Oleh karena itu, prepared on the going concern basis.
laporan keuangan telah disusun atas dasar usaha yang
berkelanjutan.
Estimasi dan Asumsi Estimates and Assumption
Cadangan Kerugian Penurunan Nilai Aset Keuangan setelah Allowance for Impairment Losses of Financial Assets upon
Penerapan PSAK 109 Adoption of SFAS 109
Kondisi spesifik counterparty yang mengalami penurunan The specific counterparty component of the total allowances
nilai dalam pembentukan cadangan kerugian atas aset for impairment applies to financial assets evaluated
keuangan dievaluasi secara individu berdasarkan estimasi individually for impairment and is based upon
terbaik manajemen atas nilai kini arus kas yang diharapkan management's best estimate of the present value of the cash
akan diterima. Dalam mengestimasi arus kas tersebut, flows that are expected to be received. In estimating these
manajemen membuat pertimbangan tentang situasi cash flows, management makes judgments about the
keuangan counterparty dan nilai realisasi neto dari setiap counterparty's financial situation and the net realisable
agunan. Setiap aset yang mengalami penurunan nilai dinilai value of any underlying collateral. Each impaired asset is
sesuai dengan manfaat yang ada, dan strategi penyelesaian assessed on its merits, and the workout strategy and
serta estimasi arus kas yang diperkirakan dapat diterima estimated cash flows considered recoverable are
disetujui secara independen oleh Manajemen Risiko. independently approved by the Risk Management.
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Page 214
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
AKUNTANSI SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumption (continued)
Cadangan Kerugian Penurunan Nilai Aset Keuangan setelah Allowance for Impairment Losses of Financial Assets upon
Penerapan PSAK 109 (lanjutan) Adoption of SFAS 109 (continued)
Perhitungan cadangan penurunan nilai kolektif meliputi Collectively assessed impairment allowances cover credit
kerugian kredit yang melekat dalam portofolio aset losses inherent in portfolios of financial assets with similar
keuangan dengan karakteristik ekonomi yang sama ketika economic characteristics when there is objective evidence
terdapat bukti objektif penurunan nilai terganggu, tetapi to suggest that they contain impaired financial assets, but
penurunan nilai secara individu belum dapat diidentifikasi. the individual impaired items cannot yet be identified. In
Dalam menilai kebutuhan untuk cadangan kolektif, assessing the need for collective allowances, management
manajemen mempertimbangkan faktor-faktor seperti considers factors such as credit quality and type of product.
kualitas kredit dan jenis produk.
Perhitungan ECL Bank adalah hasil dari model yang The Bank’s ECL calculations are outputs of complex models
kompleks dengan sejumlah asumsi yang mendasarinya. with a number of underlying assumptions.
Pertimbangan signifikan dalam menentukan ECL meliputi: Significant judgments in determining ECL include: defining
menentukan apa yang dianggap sebagai peningkatan risiko what is considered to be a significant increase in credit risk,
kredit yang signifikan, mengembangkan model ECL, developing the ECL models, including the choice of inputs
termasuk pilihan input yang berkaitan dengan variabel relating to macroeconomic variables, and making
makro ekonomi, dan membuat asumsi dan estimasi untuk assumptions and estimates to incorporate relevant
menggunakan informasi yang relevan tentang kejadian masa information about past events, current conditions and
lalu, kondisi saat ini dan prakiraan kondisi ekonomi. forecasts of economic conditions.
Dalam membuat estimasi terdapat tingkat ketidakpastian A high degree of uncertainty is involved in making
yang tinggi dalam menggunakan asumsi yang sangat estimations using assumptions that are highly subjective
subjektif dan sangat sensitif terhadap faktor risiko. and very sensitive to the risk factors.
Nilai tercatat kredit yang diberikan diungkapkan pada The carrying value of loans is disclosed in Note 11.
Catatan 11.
Nilai Wajar atas Instrumen Keuangan Fair Value of Financial Instruments
Dalam menentukan nilai wajar aset dan liabilitas keuangan In determining the fair value of financial assets and
yang tidak mempunyai harga pasar, Bank menggunakan liabilities which do not have a market price, the Bank uses
teknik penilaian seperti yang dijelaskan dalam Catatan 2d the assessment technique as described in Note 2d for
untuk instrumen keuangan yang tidak diperdagangkan financial instruments that are not traded in an active market
secara aktif dan memiliki informasi harga yang terbatas, and have limited price information, less objective fair value
nilai wajar yang kurang obyektif dan membutuhkan and require varying degrees of judgment depending on
berbagai tingkat penilaian tergantung pada likuiditas, liquidity, concentration, factor in the uncertainty of the
konsentrasi, faktor ketidakpastian pasar, asumsi harga dan market, price assumption and other risks.
risiko lainnya.
Umur Ekonomis Aset Tetap Useful Life of Fixed Assets
Bank memperkirakan masa manfaat aset tetap berdasarkan The Bank estimates the useful lives of fixed assets based on
periode dimana aset diharapkan akan tersedia untuk the period over which the assets are expected to be available
digunakan. Masa manfaat ekonomis aset tetap ditinjau for use. The estimated useful lives of fixed assets are
secara berkala dan diperbarui jika memiliki ekspektasi yang reviewed periodically and are updated if expectations differ
berbeda dari perkiraan sebelumnya, karena kerusakan secara from previous estimates due to physical wear and tear,
fisik dan teknis, atau keusangan secara komersial dan legal technical or commercial obsolescence and legal or other
atau batasan lainnya atas penggunaan aset tersebut. limits on the use of the assets.
Selain hal tersebut, estimasi masa manfaat dari aset tetap In addition, estimation of the useful lives of fixed assets is
didasarkan pada penilaian secara kolektif dengan based on collective assessment of industry practice, internal
menggunakan praktik industri, teknik evaluasi internal dan technical evaluation and experience with similar assets.
pengalaman dengan aset serupa. Tetap dimungkinkan, It is possible, however, that future results of operations
bagaimanapun, bahwa hasil masa depan dapat secara could be materially affected by changes in estimates brought
material dipengaruhi oleh perubahan estimasi yang about by changes in factors mentioned above.
disebabkan oleh perubahan faktor-faktor tersebut di atas.
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Page 215
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
AKUNTANSI SIGNIFIKAN (lanjutan) ESTIMATES AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumption (continued)
Umur Ekonomis Aset Tetap (lanjutan) Useful Life of Fixed Assets (continued)
Jumlah dan saat pencatatan biaya untuk setiap periode akan The amounts and timing of recorded expenses for any
dipengaruhi oleh perubahan dari faktor dan keadaan saat period would be affected by changes in these factors and
pencatatan. Pengurangan taksiran masa manfaat dari aset circumstances. A reduction in the estimated useful lives of
tetap akan meningkatkan beban operasional yang diakui. fixed assets would increase the recorded operating
expenses.
Nilai tercatat aset tetap diungkapkan pada Catatan 12. The carrying value of fixed assets is disclosed in Note 12.
Penurunan Nilai Aset Non-keuangan Impairment of Non-Financial Assets
Bank mengevaluasi penurunan nilai aset apabila terdapat The Bank assesses impairment on assets whenever events or
kejadian atau perubahan keadaan yang mengindikasikan changes in circumstances indicate that the carrying amount
bahwa nilai tercatat aset tidak dapat dipulihkan kembali. of an assets may not be recoverable. The factors that which
Faktor-faktor penting yang dapat menyebabkan penelaahan could trigger an impairment review include the following:
penurunan nilai adalah sebagai berikut:
• Kinerja yang rendah secara signifikan jika • Significant underperformance relative to expected
dibandingkan dengan ekspektasi dari hasil operasi historical or projected future operating results;
historis maupun proyeksi hasil operasi pada masa yang
akan datang;
• Perubahan yang signifikan dalam cara penggunaan aset • Siginificant changes in the manner of use of the acquired
atau strategi bisnis secara keseluruhan; dan assets or the strategy for overall business; and
• Tren negatif industri dan ekonomi signifikan. • Significant negative industry or economic trends.
Bank mengakui kerugian penurunan nilai apabila nilai The Bank recognises an impairment loss whenever the
tercatat aset melebihi nilai yang dapat dipulihkan. carrying amount of an asset exceeds its recoverable
Jumlah terpulihkan adalah nilai yang lebih tinggi antara nilai amount. The recoverable amount is the higher of an asset’s
wajar dikurangi biaya untuk menjual dengan nilai pakai aset fair value less costs to sell and its value in use
(Unit Penghasil Kas). Jumlah terpulihkan diestimasi untuk (Cash Generating Unit). Recoverable amounts are
aset individual atau, jika tidak memungkinkan, untuk Unit estimated for individual assets or, if it is not possible, for the
Penghasil Kas yang mana aset tersebut merupakan bagian Cash Generating Unit to which the asset belongs.
daripada unit tersebut.
Pengakuan Pajak Tangguhan Recognition of Deferred Taxes
Aset pajak tangguhan diakui untuk seluruh saldo rugi fiskal Deferred tax assets are recognised for all unused fiscal loss
dan perbedaan temporer sampai pada batas adanya and temporary differences to the extent that it is probable
kemungkinan bahwa keuntungan yang dikenai pajak akan that taxable profit will be available against which the losses
tersedia dimana kerugian dapat dimanfaatkan. can be utilised. Significant management judgment is
Pertimbangan manajemen yang signifikan juga diperlukan required to determine the amount of deferred tax assets that
untuk menentukan jumlah dari aset pajak tangguhan yang can be recognised, based upon the likely timing and level of
dapat diakui, berdasarkan waktu yang mungkin terjadi dan future taxable profits together with future tax planning
tingkatan dari keuntungan yang dikenakan pajak pada masa strategies.
yang akan datang bersama dengan strategi perencanaan
pajak pada masa yang akan datang.
Nilai Sekarang dari Imbalan Kerja Present Value of Post-Employment Benefits
Biaya untuk imbalan pascakerja ditentukan menggunakan The cost of post-employment benefits is determined using
penilaian aktuaria. Penilaian aktuarial melibatkan actuarial valuations. The actuarial valuation involves
pembuatan asumsi mengenai tingkat diskonto, tingkat making assumptions about discount rates, expected rates of
pengembalian dari aset yang diharapkan, peningkatan gaji return on assets, future salary increases, mortality rates and
pada masa depan, tingkat kematian dan peningkatan jumlah future pension increases. Due to the long-term nature of
pensiun pada masa depan. Karena sifat jangka panjang these plans, such estimates are subject to significant
rencana-rencana ini, estimasi memiliki ketidakpastian yang uncertainty. In determining the appropriate discount rate,
signifikan. Dalam menentukan tingkat diskonto yang tepat, the Bank considers the interest rates of Government Bonds
Bank mempertimbangkan tingkat suku bunga atas Obligasi that have terms to maturity approximating the terms of the
Pemerintah yang mempunyai jatuh tempo yang menyerupai related employee benefits liability.
jangka waktu imbalan kerja karyawan.
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Page 216
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS 4. CASH
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah 23.136.095.700 11.874.738.500 Rupiah
Dollar Amerika Serikat 5.150.790.775 2.186.167.755 United States Dollar
Jumlah 28.286.886.475 14.060.906.255 Total
Saldo kas termasuk kas pada Anjungan Tunai Cash balance includes cash in Automatic Teller Machine
Mandiri (ATM) pada tanggal 31 Desember 2025 dan (ATM), which as of December 31, 2025 and 2024, amounted
2024 masing-masing sebesar Rp377.350.000 dan to Rp377,350,000 and Rp376,350,000, respectively.
Rp376.350.000
Cash In Safe dan Cash In Transit diasuransikan terhadap Cash In Safe and Cash In Transit are insured for burglary
risiko kebongkaran kepada PT Asuransi Central Asia (pihak risks with PT Asuransi Central Asia (third party) with
ketiga) dengan nilai pertanggungan sebesar insurance coverage of Rp29,236,500,000 for Cash In Safe
Rp29.236.500.000 untuk Cash In Safe dan and Rp328,361,837,500 for Cash In Transit, respectively.
Rp328.361.837.500 untuk Cash In Transit.
Manajemen Bank berpendapat bahwa nilai pertanggungan The management of the Bank believes that the insurance
tersebut telah memadai untuk menutupi kemungkinan coverage is adequate to cover possible losses arising from
kerugian dari risiko tersebut. such risks.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah 220.673.406.014 121.525.761.997 Rupiah
Dollar Amerika Serikat 37.185.250.000 28.810.050.000 United States Dollar
Jumlah 257.858.656.014 150.335.811.997 Total
Giro Wajib Minimum (GWM) Bank sesuai dengan Minimum Statutory Reserves (GWM) Bank in accordance
Peraturan Bank Indonesia dan Peraturan Anggota Dewan with Bank Indonesia (BI) Regulation and Members of The
Gubernur (PADG) diungkapkan pada Catatan 39. Board of Governors (PADG) regulation are disclosed in
Note 39.
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pihak berelasi Related parties
Mata uang asing Foreign currencies
Dollar Amerika Serikat United States Dollar
Bank of India - New York 478.133.781 543.301.854 Bank of India - New York
India Rupee Indian Rupee
Bank of India – Mumbai 161.378.723 36.967.207 Bank of India – Mumbai
Euro Euro
Bank of India – Paris 148.204.376 112.870.932 Bank of India – Paris
Yen Jepang Japan Yen
Bank of India – Tokyo 111.155.115 124.250.883 Bank of India – Tokyo
Dollar Singapura Singapore Dollar
Bank of India – Singapura 87.680.688 134.298.292 Bank of India – Singapore
Dollar Hongkong Hongkong Dollar
Bank of India – Hongkong 60.125.363 78.433.297 Bank of India – Hongkong
Pound Sterling Pound Sterling
Bank of India – London 5.758.437 106.943.137 Bank of India – London
Sub jumlah pihak berelasi (saldo Sub total Related parties (balance carry
dipindahkan) 1.052.436.483 1.137.065.602 forward)
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Page 217
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Sub jumlah pihak berelasi (saldo 1.052.436.483 1.137.065.602 Sub total Related parties (balance
pindahan) brought forward)
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Pan Indonesia Tbk 889.361.903 889.816.575 PT Bank Pan Indonesia Tbk
PT Bank Negara Indonesia Tbk 94.542.311 98.666.862 PT Bank Negara Indonesia Tbk
PT Maybank Indonesia Tbk 59.107.748 59.515.792 PT Maybank Indonesia Tbk
Mata uang asing Foreign currencies
Bank of America 5.201.157.946 4.255.467.301 Bank of America
PT Bank Mandiri (Persero) Tbk 4.669.204.769 290.643.510 PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk 312.859.185 538.643.157 PT Bank Central Asia Tbk
Sub jumlah 11.226.233.862 6.132.753.197 Sub total
Jumlah 12.278.670.345 7.269.818.799 Total
Tingkat suku bunga efektif rata-rata per tahun giro pada The average annual effective interest rates of demand
bank lain untuk mata uang Rupiah dan valuta asing sebesar deposits with other banks in Rupiah and foreign currencies
0% pada 31 Desember 2025. are, 0% on December 31, 2025.
Manajemen berpendapat bahwa tidak diperlukan cadangan The management believes that no allowance for impairment
kerugian penurunan nilai giro pada bank lain yang perlu losses on current accounts with other banks is necessary as
dibentuk pada tanggal 31 Desember 2025 dan 2024. of December 31, 2025 and 2024.
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
Seluruh penempatan pada bank lain dilakukan dengan pihak All placements with other banks are made with third parties.
ketiga.
Penempatan pada Bank Indonesia dan bank lain berdasarkan Placements with Bank Indonesia and other banks by type
jenis penempatan dan mata uang adalah sebagai berikut: and currency of placements are as follows:
31 Desember/ December 31, 2025
Tingkat bunga
Jangka rata-rata efektif
Waktu per tahun/
(hari)/ Average annual
Term Effective Jumlah/
Jenis penempatan (days) interest rate Total Type of placements
Rupiah Rupiah
Fasilitas Simpanan Bank 2 3,75% 699.876.000.000 Bank Indonesia Deposit Facilities
Indonesia
Bunga diskonto (72.888.565) Discount interest
Call Money Call Money
Bank SBI Indonesia 2 3,95% 20.000.000.000 Bank SBI Indonesia
Dikurangi: Cadangan kerugian Less: Allowance for impairment
(8.394.880)
penurunan nilai losses
Jumlah – bersih 719.794.716.555 Total – net
- 46 -
Page 218
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PENEMPATAN PADA BANK INDONESIA DAN 7. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
Penempatan pada Bank Indonesia dan bank lain berdasarkan Placements with Bank Indonesia and other banks by type
jenis penempatan dan mata uang adalah sebagai berikut: and currency of placements are as follows: (continued)
(lanjutan)
31 Desember/ December 31, 2024
Tingkat bunga
Jangka rata-rata efektif
Waktu per tahun/
(hari)/ Average annual
Term Effective Jumlah/
Jenis penempatan (days) interest rate Total Type of placements
Rupiah Rupiah
Fasilitas Simpanan Bank 2 5,25% 104.000.000.000 Bank Indonesia Deposit Facilities
Indonesia
Bunga diskonto (15.162.244) Discount interest
Jumlah – bersih 103.984.837.756 Total – net
Manajemen juga membentuk cadangan kerugian penurunan Management has also established an allowance for
nilai atas penempatan pada bank lain yang telah sesuai impairment losses on placements with other banks in
dengan kebijakan bank. accordance with the Bank’s policies.
8. EFEK-EFEK 8. MARKETABLE SECURITIES
a. Berdasarkan Jenis dan Peringkat a. By Type and Rating
31 Desember/ December 31, 2025
Nilai tercatat/ Peringkat/
Carrying value Rating
Biaya perolehan yang diamortisasi At amortised cost
Rupiah Rupiah
Surat Utang Negara 1.340.535.364.918 - Government Securities
Obligasi Negara Ritel 300.248.851.512 - State Retail Bonds
Obligasi Berwawasan Sosial 20.000.000.000 idAAA Obligasi Berwawasan Sosial
Berkelanjutan I Bank BTN Berkelanjutan I Bank BTN Obligasi
Obligasi Tahap I Tahun 2025 Tahap I Tahun 2025
Obligasi Subordinasi 7.400.000.000 idAA Obligasi Subordinasi Berkelanjutan I
Berkelanjutan I Bank BTN Bank BTN Tahap I Tahun 2025
Tahap I Tahun 2025
Jumlah 1.668.184.216.430 Total
31 Desember/ December 31, 2024
Nilai tercatat/ Peringkat/
Carrying value Rating
Biaya perolehan yang diamortisasi At amortised cost
Rupiah Rupiah
Surat Utang Negara 1.473.214.598.500 - Government Securities
Obligasi Negara Ritel 452.526.395.230 - State Retail Bonds
Bank Mandiri Obligasi Tahap I 22.000.000.000 idAAA Bank Mandiri Bonds Phase I
Seri A 2016 Series A 2016
Bank BTN Tahap II Tahun 15.000.000.000 idAA Bank BTN Tahap II Tahun
2022 Seri A 2022 Seri A
Jumlah 1.962.740.993.730 Total
Efek-efek di atas telah diperingkat oleh PT Pemeringkat Securities as mentioned above were rated by
Efek Indonesia. PT Pemeringkat Efek Indonesia.
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
b. Berdasarkan Penerbit b. By Issuer
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Efek pemerintah 1.640.784.216.430 1.925.740.993.730 Government securities
Efek bukan pemerintah 27.400.000.000 37.000.000.000 Non-government securities
Jumlah 1.668.184.216.430 1.962.740.993.730 Total
c. Berdasarkan Jangka Waktu c. By Maturity
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah Rupiah
> 1 bulan ≤ 3 bulan 152.325.555.177 198.459.917.294 > 1 month ≤ 3 months
> 3 bulan ≤ 60 bulan 1.515.858.661.253 1.764.281.076.436 > 3 months ≤ 60 months
Jumlah 1.668.184.216.430 1.962.740.993.730 Total
Nilai tercatat dari efek-efek yang diukur pada biaya The carrying amount of securities measured at amortized
perolehan diamortisasai adalah sebagai berikut: cost is as follows:
2025 2024
Pendapatan bunga yang masih akan 5.576.457.748 6.460.910.995 Accrued intereset receivables (Note 15)
diterima (Catatan 15)
Jumlah 5.576.457.748 6.460.910.995 Total
Pada tanggal 31 Desember 2025 dan 2024, tidak terdapat As of December 31, 2025 and 2024, there are no securities
efek-efek yang dijadikan agunan oleh Bank. which are used as collateral by the Bank.
Manajemen berpendapat bahwa tidak diperlukan cadangan The management believes that no allowance for
kerugian penurunan nilai efek-efek yang perlu dibentuk impairment losses on marketable securities is necessary as
pada tanggal 31 Desember 2025 dan 2024. of December 31, 2025 and 2024.
9. EFEK-EFEK YANG DIBELI DENGAN JANJI 9. SECURITIES PURCHASED UNDER AGREEMENTS
DIJUAL KEMBALI TO RESELL
Efek-efek yang dibeli dengan janji dijual kembali dari pihak Securities purchased under agreements to resell from third
ketiga terdiri dari: parties are as follows:
31 Desember/ December 31, 2025
Pendapatan
Nilai bunga yang
Jenis Nilai Tanggal Tanggal penjualan belum Nilai
efek-efek/ nominal/ dimulai/ Jatuh kembali/ diamortisasi/ tercatat/
Nasabah/ Type of Nominal Starting tempo/ Resale Unamortised Carrying
Counterparty Securities Amount Date Due date amount Interest Value
Bank Indonesia VR0070 103.684.000.000 31/12/2025 01/01/2026 101.568.538.646 80.334.228 101.488.204.418
Jumlah/ Total 103.684.000.000 101.568.538.646 80.334.228 101.488.204.418
31 Desember/ December 31, 2024
Pendapatan
Nilai bunga yang
Jenis Nilai Tanggal Tanggal penjualan belum Nilai
efek-efek/ nominal/ dimulai/ Jatuh kembali/ diamortisasi/ tercatat/
Nasabah/ Type of Nominal Starting tempo/ Resale Unamortised Carrying
Counterparty Securities Amount Date Due date amount Interest Value
Bank Indonesia VR0034 100.000.000.000 27/12/2024 03/01/2025 98.923.286.011 32.936.003 98.890.350.008
Bank Indonesia VR0042 70.000.000.000 30/12/2024 06/01/2025 68.706.874.612 57.189.008 68.649.685.604
Bank Indonesia VR0034 100.000.000.000 31/12/2024 07/01/2025 99.003.179.111 98.887.810 98.904.291.301
Jumlah/ Total 270.000.000.000 266.633.339.734 189.012.821 266.444.326.913
- 48 -
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. EFEK-EFEK YANG DIBELI DENGAN JANJI 9. SECURITIES PURCHASED UNDER AGREEMENTS
DIJUAL KEMBALI (lanjutan) TO RESELL (continued)
Tingkat suku bunga tetap tahunan: Annual fixed interest rates:
2025 2024
Suku bunga kontrak 4,75% 6% Contractual interest rates
Manajemen berpendapat bahwa tidak diperlukan cadangan The management believes that no allowance for impairment
kerugian penurunan nilai efek-efek yang dibeli dengan janji losses on securities purchased under agreements to resale
untuk dijual kembali yang perlu dibentuk pada tanggal is necessary as of December 31, 2025 and 2024.
31 Desember 2025 dan 2024.
10. TAGIHAN DAN LIABILITAS DERIVATIF 10. DERIVATIVE RECEIVABLES AND LIABILITIES
Bank melakukan transaksi derivatif dalam bentuk kontrak The Bank’s derivative financial instruments consist
berjangka mata uang asing dan foreign currency swaps. principally of forward foreign currency contracts and
Kontrak berjangka valuta asing merupakan komitmen foreign currency swaps. Swap and forward foreign
kepada penjual atau pembeli kontrak untuk menjual dan exchange contracts are agreements to the seller or buyer to
membeli sejumlah mata uang tertentu pada tanggal pada buy and sell a currency for another currency at a future
masa mendatang dengan harga yang telah ditentukan date and at a specified price.
terlebih dahulu.
Transaksi perangkat moneter derivatif di atas menimbulkan The Bank’s derivative financial instruments give rise to
risiko pasar dan risiko kredit. Risiko pasar dari transaksi market and credit risks. The market risk of derivative
perangkat moneter derivatif timbul sebagai akibat dari financial instruments arises from the potential changes in
adanya fluktuasi dalam tingkat bunga dan kurs mata uang. value due to fluctuations in interest and foreign exchange
Sedangkan risiko kredit timbul dalam hal pihak lain tidak rates. Credit risk is the possibility that a loss may occur due
memenuhi kewajibannya kepada Bank. Jangka waktu dari to the failure of the counter party to fulfill its obligations
transaksi perangkat moneter derivatif Bank berjangka according to the terms of the contract. The Bank’s
valuta asing berkisar antara 4 sampai 184 hari. derivative financial instruments have terms ranging from
4 to 184 days.
Rincian tagihan dan liabilitas derivatif berdasarkan jenis The details of derivative receivables and liabilities by type
pada tanggal 31 Desember 2025 adalah sebagai berikut: as of December 31, 2025 are as follows:
31 Desember/ December 31, 2025
Jumlah nosional/Notional amount Nilai wajar/Fair value
Tagihan/ Liabilitas/
Beli/ Buy Jual/ Sell Receivables Liabilities
Spot Spot
Dollar Amerika Serikat United States Dollar
PT Bank Danamon 3.524.640.000 - - 22.890.000 PT Bank Danamon
Indonesia Tbk Indonesia Tbk
PT Bank Permata Tbk 753.525.000 - - 3.150.000 PT Bank Permata Tbk
PT Bank Mega Tbk - 7.714.920.000 44.420.000 - PT Bank Mega Tbk
Sub jumlah 4.278.165.000 7.714.920.000 44.420.000 26.040.000 Sub total
Swap Swap
Dollar Amerika Serikat United States Dollar
PT Bank Permata Tbk 103.847.440.000 - - 461.383.690 PT Bank Permata Tbk
PT Bank Mega Tbk 105.611.400.000 - - 558.107.768 PT Bank Mega Tbk
Sub jumlah 209.458.840.000 - - 1.019.491.458 Sub total
Jumlah 213.737.005.000 7.714.920.000 44.420.000 1.045.531.458 Total
- 49 -
Page 221
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. TAGIHAN DAN LIABILITAS DERIVATIF (lanjutan) 10. DERIVATIVE RECEIVABLES AND LIABILITIES
(continued)
Rincian tagihan dan liabilitas derivatif berdasarkan jenis The details of derivative receivables and liabilities by type
pada tanggal 31 Desember 2024 adalah sebagai berikut: as of December 31, 2024 are as follows:(continued)
(lanjutan)
31 Desember/ December 31, 2024
Jumlah nosional/ Notional amount Nilai wajar/ Fair value
Tagihan/ Liabilitas/
Beli/ Buy Jual/ Sell Receivables Liabilities
Spot Spot
Dollar Amerika Serikat United States Dollar
PT Bank Danamon 16.154.000.000 121.131.000.000 418.500.000 59.000.000 PT Bank Danamon
Indonesia Tbk Indonesia Tbk
PT Bank Negara 16.180.000.000 64.685.000.000 305.000.000 85.000.000 PT Bank Negara
Indonesia Tbk Indonesia Tbk
PT Bank Central Asia - 88.919.500.000 397.000.000 - PT Bank Central
Tbk Asia Tbk
PT Bank Mega Tbk 193.850.000.000 16.182.000.000 87.000.000 710.000.000 PT Bank Mega Tbk
PT Bank Permata Tbk 113.108.000.000 48.427.000.000 142.000.000 443.000.000 PT Bank Permata
Tbk
Sub jumlah 339.292.000.000 339.344.500.000 1.349.500.000 1.297.000.000 Sub total
Swap Swap
Dollar Amerika Serikat United States Dollar
PT Bank Mega Tbk 217.387.175.000 - - 907.270.813 PT Bank Mega Tbk
Sub jumlah 217.387.175.000 - - 907.270.813 Sub total
Jumlah 556.679.175.000 339.344.500.000 1.349.500.000 2.204.270.813 Total
Informasi mengenai jatuh tempo diungkapkan pada Information in respect to maturities is disclosed in Note 36.
Catatan 36.
Estimasi nilai wajar derivatif ditentukan dengan Fair value estimation of derivatives is determined by
mendiskontokan estimasi arus kas masa datang discounting the estimated future cash flows using the
menggunakan tingkat suku bunga fasilitas Bank Indonesia prevailing Bank Indonesia deposit facility rate.
(FASBI) yang berlaku.
- 50 -
Page 222
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN 11. LOANS
a. Berdasarkan Jenis Kredit a. By Type of Credit
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pihak berelasi Related parties
Rupiah Rupiah
Karyawan 6.696.892 - Employees
Pihak ketiga Third parties
Rupiah Rupiah
Modal kerja 3.140.359.381.295 3.148.391.321.548 Working capital
Investasi 251.617.665.033 179.651.724.907 Investment
Konsumsi 16.164.500.482 27.368.391.111 Consumer
Karyawan 399.732.905 331.123.657 Employees
Dollar Amerika Serikat United States Dollar
Modal kerja 780.562.125.186 784.568.583.313 Working capital
Sub jumlah – Pihak ketiga 4.189.103.404.901 4.140.311.144.536 Sub total – Third parties
Jumlah 4.189.110.101.793 4.140.311.144.536 Total
Dikurangi: Cadangan kerugian (63.725.066.550) (119.077.078.234) Less: Allowance for impairment
penurunan nilai losses
Jumlah kredit – bersih 4.125.385.035.243 4.021.234.066.302 Total loans – net
b. Berdasarkan Kualitas Kredit b. By Credit Quality
Kualitas kredit sesuai dengan peraturan OJK The quality of credit in accordance with the OJK
diungkapkan pada Catatan 39. regulations are disclosed in Note 39.
c. Berdasarkan Sektor Ekonomi c. By Economic Sector
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah Rupiah
Jasa bisnis 1.103.682.785.572 1.306.652.966.555 Business services
Perdagangan 928.513.393.050 881.595.970.643 Trade
Manufaktur 676.399.895.851 572.457.825.786 Manufacturing
Transportasi 115.454.174.218 129.371.178.052 Transportation
Konstruksi 49.132.078.279 88.022.006.692 Construction
Jasa pelayanan 30.469.383.941 1.759.208.522 Public services
Pertambangan 19.954.207.103 5.553.494.614 Mining
Pertanian 507.955.509 415.292.906 Agriculture
Lain-lain 484.434.103.084 369.914.617.453 Others
Sub jumlah 3.408.547.976.607 3.355.742.561.223 Sub total
Dollar Amerika Serikat United States Dollar
Manufaktur 342.962.584.760 290.926.863.602 Manufacturing
Pertambangan 220.244.159.213 241.045.333.596 Mining
Perdagangan 141.670.891.213 234.087.136.115 Trade
Transportasi 75.537.750.000 12.071.250.000 Transportation
Jasa bisnis - 6.438.000.000 Business services
Lain-lain 146.740.000 - Others
Sub jumlah 780.562.125.186 784.568.583.313 Sub total
Jumlah 4.189.110.101.793 4.140.311.144.536 Total
Dikurangi: Cadangan kerugian (63.725.066.550) (119.077.078.234) Less: Allowance for impairment
penurunan nilai losses
Jumlah kredit – bersih 4.125.385.035.243 4.021.234.066.302 Total loans- net
- 51 -
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
d. Berdasarkan Penilaian Secara Kolektif dan Individual d. By Assessment as Collective and Individual
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Kredit yang dievaluasi secara 838.659.495.844 498.553.230.640 Loans assessed for individual
individual impairments
Penurunan nilai individual (56.086.894.362) (108.903.171.555) Individual impairments
Jumlah 782.572.601.482 389.650.059.085 Total
Kredit yang dievaluasi secara 3.350.450.605.949 3.641.757.913.896 Loans assessed for collective
kolektif impairments
Penurunan nilai kolektif (7.638.172.188) (10.173.906.679) Collective impairments
Jumlah 3.342.812.433.761 3.631.584.007.217 Total
Jumlah Kredit – bersih 4.125.385.035.243 4.021.234.066.302 Total Loans- net
e. Berdasarkan Jangka Waktu Pinjaman e. By Term of Loans
Jangka waktu kredit diklasifikasikan berdasarkan The classification of loans according to term of credit
periode pinjaman sebagaimana yang tercantum dalam agreements are as follows:
perjanjian kredit adalah sebagai berikut:
Berdasarkan periode perjanjian kredit: Based on term of credit agreements:
31 Desember/ December 31, 2025
Pihak berelasi/ Pihak ketiga/
Related parties Third parties
Dollar
Amerika Dollar Amerika
Serikat/ Serikat/
United States United States Jumlah /
Rupiah Dollar Rupiah Dollar Total
Sampai dengan
1 tahun 6.696.892 - 2.154.652.929.561 178.112.954.972 2.332.772.581.425 Up to 1 year
1 – 2 tahun - - 257.227.675.626 137.686.188.857 394.913.864.483 1-2 years
2 – 5 tahun - - 493.483.497.500 204.267.149.533 697.750.647.033 2-5 years
Lebih dari 5 - - 503.177.177.028 260.495.831.824 763.673.008.852 More than 5
tahun years
Jumlah 6.696.892 - 3.408.541.279.715 780.562.125.186 4.189.110.101.793 Total
Cadangan (82) - (27.330.918.321) (36.394.148.147) (63.725.066.550) Allowance for
kerugian impairment
penurunan nilai losses
Jumlah kredit 6.696.810 - 3.381.210.361.394 744.167.977.039 4.125.385.035.243 Total loans
– bersih – net
- 52 -
Page 224
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
e. Berdasarkan Jangka Waktu Pinjaman (lanjutan) e. By Term of Loans (continued)
Berdasarkan periode perjanjian kredit: (lanjutan) Based on term of credit agreements: (continued)
31 Desember/ December 31, 2024
Pihak berelasi/ Pihak ketiga/
Related parties Third parties
Dollar
Amerika Dollar Amerika
Serikat/ Serikat/
United States United States Jumlah /
Rupiah Dollar Rupiah Dollar Total
Sampai dengan
1 tahun - - 2.064.935.097.650 316.059.943.736 2.380.995.041.386 Up to 1 year
1 – 2 tahun - - 377.844.283.741 33.887.995.460 411.732.279.201 1-2 years
2 – 5 tahun - - 558.355.397.938 106.199.590.215 664.554.988.153 2-5 years
Lebih dari 5 - - 354.607.781.894 328.421.053.902 683.028.835.796 More than 5
tahun years
Jumlah - - 3.355.742.561.223 784.568.583.313 4.140.311.144.536 Total
Cadangan - - (22.294.135.751) (96.782.942.483) (119.077.078.234) Allowance for
kerugian impairment
penurunan nilai losses
Jumlah kredit - - 3.333.448.425.472 687.785.640.830 4.021.234.066.302 Total loans
– bersih – net
f. Berdasarkan Stage f. By Stage
Perubahan jumlah tercatat bruto kredit yang diberikan The movement of gross carrying amount of loans by stage
menurut stage adalah sebagai berikut: are as follows:
31 Desember/ December 31, 2025
Stage 1/ Stage 2/ Stage 3/ Jumlah /
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 3.628.187.046.328 262.722.704.633 249.401.393.575 4.140.311.144.536 Balance at beginning
of year
Transfer ke kerugian (343.094.634.542) 343.094.634.542 - - Transfer to lifetime
kredit ekspektasian expected credit
sepanjang umurnya losses (Stage 2)
(Stage 2)
Transfer ke kerugian (58.432.624.717) (63.425.644.491) 121.858.269.208 - Transfer to credit
kredit yang impaired
mengalami (Stage 3)
penurunan nilai
(Stage 3)
Aset keuangan baru 877.720.670.894 71.799.119.602 36.449.499.095 985.969.289.591 New financial
yang diberikan assets originated
Pelunasan (760.639.193.334) (2.402.594.237) (174.128.544.763) (937.170.332.334) Settlement
Jumlah 3.343.741.264.629 611.788.220.049 233.580.617.115 4.189.110.101.793 Total
Cadangan kerugian (7.112.191.006) (4.498.689.384) (52.114.186.160) (63.725.066.550) Allowance for
penurunan nilai impairment losses
Saldo akhir tahun 3.336.629.073.623 607.289.530.665 181.466.430.955 4.125.385.035.243 Balance at end of
year
- 53 -
Page 225
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
f. Berdasarkan Stage (lanjutan) f. By Stage (continued)
Perubahan jumlah tercatat bruto kredit yang diberikan The movement of gross carrying amount of loans by stage
menurut stage adalah sebagai berikut: (lanjutan) are as follows: (continued)
31 Desember/ December 31, 2024
Stage 1/ Stage 2/ Stage 3/ Jumlah /
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 3.171.996.987.362 311.013.192.865 233.143.437.475 3.716.153.617.702 Balance at beginning
of year
Transfer ke kerugian (173.923.934.220) 173.923.934.220 - - Transfer to lifetime
kredit ekspektasian expected credit
sepanjang umurnya losses (Stage 2)
(Stage 2)
Transfer ke kerugian (114.144.819.482) 114.144.819.482 - Transfer to credit
kredit yang impaired
mengalami (Stage 3)
penurunan nilai
(Stage 3)
Aset keuangan baru 1.204.033.588.710 - - 1.204.033.588.710 New financial
yang diberikan assets originated
Pelunasan (573.919.595.524) (108.069.602.970) (97.886.863.382) (779.876.061.876) Settlement
Jumlah 3.628.187.046.328 262.722.704.633 249.401.393.575 4.140.311.144.536 Total
Cadangan kerugian (9.790.445.981) (4.128.511.470) (105.158.120.783) (119.077.078.234) Allowance for
penurunan nilai impairment losses
Saldo akhir tahun 3.618.396.600.347 258.594.193.163 144.243.272.792 4.021.234.066.302 Balance at end of
year
g. Kredit yang Direstrukturisasi g. Restructured Loans
Kredit yang direstrukturisasi sesuai dengan peraturan Restructured loans in accordance with the OJK regulation
OJK diungkapkan pada Catatan 39. are disclosed in Note 39.
h. Rasio Non-Performing Loan (NPL) h. Non-Performing Loans (NPL) Ratio
Rasio Non-Performing Loan sesuai dengan peraturan The Non-Performing Loan Ratio according to OJK
OJK diungkapkan pada Catatan 39. regulations is disclosed in Note 39.
i. Mutasi cadangan kerugian penurunan nilai pada tanggal i. The changes in the allowance for impairment losses as
31 Desember 2025 dan 2024 adalah sebagai berikut: of December 31, 2025 and 2024 are as follows:
2025
Dollar Amerika
Serikat/
United States Jumlah/
Rupiah Dollar Total
Saldo awal tahun 22.294.135.751 96.782.942.483 119.077.078.234 Balance at beginning of year
Penambahan cadangan 24.838.470.047 92.791.155.865 117.629.625.912 Additional of allowance
selama tahun berjalan during the year (Note 27)
(Catatan 27)
Penghapusan selama tahun (19.801.687.395) (156.121.255.331) (175.922.942.726) Write-off during the year
berjalan
Selisih kurs - 2.941.305.130 2.941.305.130 Exchange rate differences
Saldo akhir tahun 27.330.918.403 36.394.148.147 63.725.066.550 Balance at end of year
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
i. Mutasi cadangan kerugian penurunan nilai pada tanggal i. The changes in the allowance for impairment losses as
31 Desember 2025 dan 2024 adalah sebagai berikut: of December 31, 2025 and 2024 are as follows:
(lanjutan) (continued)
2024
Dollar Amerika
Serikat/
United States Jumlah/
Rupiah Dollar Total
Saldo awal tahun 98.734.880.934 68.213.121.331 166.948.002.265 Balance at beginning of year
Penambahan cadangan 61.374.264.033 24.485.910.380 85.860.174.413 Additional of allowance
selama tahun berjalan during the year (Note 27)
(Catatan 27)
Penghapusan selama tahun (137.815.009.216) - (137.815.009.216) Write-off during the year
berjalan
Selisih kurs - 4.083.910.772 4.083.910.772 Exchange rate differences
Saldo akhir tahun 22.294.135.751 96.782.942.483 119.077.078.234 Balance at end of year
Manajemen berpendapat bahwa cadangan kerugian Management believes that the allowance for impairment
penurunan nilai atas kredit yang diberikan telah losses on loans is adequate to cover the losses which
memadai untuk menutup kerugian yang mungkin might arise from uncollectible loans.
timbul akibat tidak tertagihnya kredit.
j. Mutasi kredit (termasuk didalamnya wesel ekspor dan j. Changes in loans (including export bills and foreclosed
agunan yang diambil alih) yang dihapusbukukan adalah assets) written-off are as follows
sebagai berikut:
2025 2024
Saldo awal tahun 821.955.101.073 705.659.699.418 Balance at beginning of year
Penghapusan dalam tahun berjalan 175.922.942.726 137.815.009.152 Written-off during the year
Penerimaan kembali yang telah (37.288.443.071) (21.515.612.060) Recovery during the year
dihapus buku
Hapus tagih - (3.995.437) Discharge of claim
Saldo akhir tahun 960.589.600.728 821.955.101.073 Balance at end of year
k. Rasio kredit mikro usaha kecil dan menengah terhadap k. The ratio of loans to small medium enterprises to total
total kredit yang diberikan pada tanggal 31 Desember loans as of December 31, 2025 and 2024 are 13.08%
2025 dan 2024 masing-masing sebesar 13,08% dan and 11.22%, respectively.
11,22%
l. Tingkat suku bunga rata-rata efektif per tahun k. Average effective interest rates per annum
2025 2024
Rupiah 8,57% 9,78% Rupiah
Dollar Amerika Serikat 5,51% 5,57% United States Dollar
m. Rasio kredit usaha kecil (KUK) terhadap jumlah kredit l. The ratio of KUK enterprises to total loans as of
yang diberikan pada tanggal 31 Desember 2025 dan December 31, 2025 and 2024 were 3.32% and 1.96%,
2024 masing-masing sebesar 3,32% dan 1,96%. respectively.
n. Deposito berjangka yang diblokir dan dijadikan m. Time deposits which are blocked and pledged as loan
jaminan pinjaman dan hal lain sebesar collateral and others amounted to
Rp429.526.233.319 dan USD3.059.721 pada tanggal Rp429,526,233,319 and USD3,059,721 as of December
31 Desember 2025 dan Rp690.369.426.051 dan 31, 2025 and Rp690,369,426,051 and USD2,730,109 as
USD2.730.109 pada tanggal 31 Desember 2024. of December 31, 2024.
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Page 227
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. ASET TETAP 12. PROPERTY, PLANT AND EQUIPMENT
31 Desember/ December 31, 2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Revaluasi/ Ending
balance Additions Disposals Revaluation balance
Biaya perolehan Cost
Model revaluasi: At revaluation model:
Tanah 87.302.045.554 - - 3.291.792.619 90.593.838.173 Land
Bangunan 38.784.438.943 - - (696.992.619) 38.087.446.324 Buildings
Model biaya: At cost model:
Perlengkapan dan 20.463.638.462 516.073.319 299.901.263 - 20.679.810.518 Office furniture and
peralatan kantor equipment
Kendaraan 3.888.844.523 562.787.820 540.000.000 - 3.911.632.343 Vehicles
bermotor
Aset hak-guna 7.219.357.596 3.924.606.005 2.393.749.996 - 8.750.213.605 Right-of-use assets
Jumlah 157.658.325.078 5.003.467.144 3.233.651.259 2.594.800.000 162.022.940.963 Total
Akumulasi Accumulated
penyusutan depreciation
Model revaluasi: At revaluation model:
Bangunan 6.698.435.143 1.922.156.913 - (7.032.931.362) 1.587.660.694 Building
Model biaya: At cost model:
Perlengkapan dan 18.258.804.402 1.134.233.502 296.212.095 - 19.096.825.809 Office furniture and
peralatan kantor equipment
Kendaraan 2.557.899.338 462.588.283 540.000.000 - 2.480.487.621 Vehicles
bermotor
Aset hak-guna 4.278.057.145 2.154.367.068 2.591.144.069 - 3.841.280.144 Right-of-use assets
Jumlah 31.793.196.028 5.673.345.766 3.427.356.164 (7.032.931.362) 27.006.254.268 Total
Nilai buku bersih 125.865.129.050 135.016.686.695 Net book value
31 Desember/ December 31, 2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Disposals balance
Biaya perolehan Cost
Model revaluasi: At revaluation model:
Tanah 87.302.045.554 - - 87.302.045.554 Land
Bangunan 38.498.261.194 286.177.749 - 38.784.438.943 Buildings
Model biaya: At cost model:
Perlengkapan dan 18.791.576.068 1.703.905.794 31.843.400 20.463.638.462 Office furniture and
peralatan kantor equipment
Kendaraan bermotor 4.031.544.523 - 142.700.000 3.888.844.523 Vehicles
Aset hak-guna 6.284.690.724 2.008.790.999 1.074.124.127 7.219.357.596 Right-of-use assets
Jumlah 154.908.118.063 3.998.874.542 1.248.667.527 157.658.325.078 Total
Akumulasi Accumulated
penyusutan depreciation
Model revaluasi: At revaluation model:
Bangunan 4.779.812.145 1.918.622.998 - 6.698.435.143 Building
Model biaya: At cost model:
Perlengkapan dan 17.431.330.901 858.502.068 31.028.567 18.258.804.402 Office furniture and
peralatan kantor equipment
Kendaraan bermotor 2.225.289.453 475.309.885 142.700.000 2.557.899.338 Vehicles
Aset hak-guna 3.655.180.508 1.697.000.764 1.074.124.127 4.278.057.145 Right-of-use assets
Jumlah 28.091.613.007 4.949.435.715 1.247.852.694 31.793.196.028 Total
Nilai buku bersih 126.816.505.056 125.865.129.050 Net book value
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. ASET TETAP (lanjutan) 12. PROPERTY, PLANT AND EQUIPMENT
Pada tanggal 31 Desember 2025, tanah dan bangunan dicatat On December 31, 2025, the land and buildings were
berdasarkan nilai revaluasi yang telah direviu oleh recorded based on the revaluation value that had been
manajemen dan didukung oleh laporan penilai independen reviewed by the management and supported by the report
eksternal, KJPP Benedictus Darmapuspita & Rekan, of an external independent appraiser, KJPP Benedictus
berdasarkan laporan No. 00377/2.0103- Darmapuspita & Partners, based on report
00/PI/07/0121/1/XII/2025 tanggal 12 Desember 2025. No. 00377/2.0103-00/PI/07/0121/1/XII/2025 dated
Pendekatan penilaian yang digunakan adalah pendekatan December 12, 2025. The valuation approach used is the
pasar, pendapatan, dan biaya. market, income, and cost approach.
Selisih antara nilai wajar hak atas tanah dan bangunan The difference between the fair value of land and building
dengan nilai buku sebelum revaluasi pada tanggal rights and the book value before the revaluation on the date
31 Desember 2025 adalah sebagai berikut: of December 31, 2025 is as follows:
31 Desember/ December 31, 2025
Nilai buku sebelum
revaluasi/ Book
value before Nilai Wajar/ Surplus Revaluasi/
Aset Tetap revaluation Fair value Surplus revaluation Fixed assets
Hak atas tanah 87.302.045.554 90.593.838.173 3.291.792.619 Land rights
Bangunan 31.751.507.580 38.087.446.324 6.335.938.744 Buildings
Jumlah 119.053.553.134 128.681.284.497 9.627.731.363 Total
Jika model biaya masih digunakan, jumlah tercatat tanah If the cost model is still used, the carrying amounts of the
dan bangunan adalah sebagai berikut: revalued land and buildings would be:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Nilai perolehan Acquisition cost
Tanah 5.046.115.250 5.046.115.250 Land
Bangunan 24.129.750.756 24.129.750.756 Building
Jumlah 29.175.866.006 29.175.866.006 Total
Akumulasi penyusutan (17.208.155.780) (16.001.668.242) Accumulated depreciation
– bangunan - building
Nilai buku bersih 11.967.710.226 13.174.197.764 Net book value
Beban penyusutan dialokasikan ke: Depreciation expenses are allocated to:
2025 2024
Beban umum dan administrasi 5.463.026.176 4.964.769.798 General and administrative expenses
(Catatan 29) (Note 29)
Jumlah 5.463.026.176 4.964.769.798 Total
Aset tetap kecuali tanah diasuransikan terhadap risiko Property, plant and equipment except for land are covered
kebakaran dan risiko kerugian lainnya kepada by insurance against losses by fire and other risks with
PT Asuransi Central Asia dengan nilai pertanggungan PT Asuransi Central Asia with insurance coverage of
sebesar Rp53.394.845.978 masing-masing pada tanggal Rp53,394,845,978 as of December 31, 2025 and 2024,
31 Desember 2025 dan 2024. respectively.
Manajemen telah mengkaji ulang estimasi umur ekonomis, Management has undertaken a review of the estimated
nilai residu dan metode penyusutan aset tetap dan useful lives, residual values and depreciation method of
menyimpulkan bahwa tidak ada perubahan metode dan fixed assets and concluded that there was no change in the
asumsi pada tanggal 31 Desember 2025. methods and assumptions as of December 31, 2025.
- 57 -
Page 229
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. ASET TETAP (lanjutan) 12. PROPERTY, PLANT AND EQUIPMENT
Tidak terdapat aset tetap yang dijaminkan oleh Bank pada There are no fixed assets pledged by the Bank as of
tanggal 31 Desember 2025 dan 2024. December 31, 2025 and 2024.
Jumlah tercatat aset tetap yang telah disusutkan penuh dan The carrying amount of fully depreciated fixed assets that
masih digunakan adalah sebesar Rp17.675.108.018 dan are still in use amounted to Rp17,675,108,018 and
Rp17.860.500.167 masing-masing pada tanggal Rp17,860,500,167 as of December 31, 2025 and 2024,
31 Desember 2025 dan 2024. respectively.
Berdasarkan penelaahan manajemen Bank, tidak terdapat Based on the assessment made by the management of the
kejadian-kejadian atau perubahan-perubahan keadaan yang Bank, there was no events or changes in circumstances
mengindikasikan adanya penurunan nilai aset tetap pada which indicates an impairment in the value of fixed assets
tanggal 31 Desember 2025 dan 2024. as of December 31, 2025 and 2024.
Bank menyewa beberapa aset termasuk gedung kantor dan The Bank had leased a number of assets which include
kendaraan. Rata-rata masa sewa adalah 3 tahun. office building and vehicles. The average lease term is
3 years.
Bank telah melakukan revaluasi pada tahun 2025. The bank has conducted a revaluation in 2025. The
Manajemen memutuskan untuk melakukan revaluasi management decided to conduct a re-evaluation in 2029.
kembali pada tahun 2029.
Aset hak-guna pada tanggal 31 Desember 2025 dan 2024 Right-of-use assets as of December 31, 2025 and 2024 are
adalah sebagai berikut: as follows:
31 Desember/ December 31, 2025
Saldo awal/
Beginning Penambahan/ Pengurangan/ Saldo akhir/
Balance Additions Disposals Ending balance
Biaya perolehan Cost
Bangunan 5.560.566.597 3.924.606.005 2.393.749.996 7.091.422.606 Buildings
Kendaraan bermotor 1.658.790.999 - - 1.658.790.999 Vehicles
Jumlah 7.219.357.596 3.924.606.005 2.393.749.996 8.750.213.605 Total
Akumulasi Accumulated
penyusutan depreciation
Bangunan 3.825.383.574 1.404.517.698 2.393.749.996 2.836.151.276 Buildings
Kendaraan bermotor 452.673.571 749.849.369 197.394.073 1.005.128.867 Vehicles
Jumlah 4.278.057.145 2.154.367.067 2.591.144.069 3.841.280.143 Total
Nilai buku bersih 2.941.300.451 4.908.933.462 Net book value
31 Desember/ December 31, 2024
Saldo awal/
Beginning Penambahan/ Pengurangan/ Saldo akhir/
Balance Additions Disposals Ending balance
Biaya perolehan Cost
Bangunan 5.210.566.597 350.000.000 - 5.560.566.597 Buildings
Kendaraan bermotor 1.074.124.127 1.658.790.999 1.074.124.127 1.658.790.999 Vehicles
Jumlah 6.284.690.724 2.008.790.999 1.074.124.127 7.219.357.596 Total
Akumulasi Accumulated
penyusutan depreciation
Bangunan 2.689.126.077 1.136.257.497 - 3.825.383.574 Buildings
Kendaraan bermotor 966.054.431 560.743.267 1.074.124.127 452.673.571 Vehicles
Jumlah 3.655.180.508 1.697.000.764 1.074.124.127 4.278.057.145 Total
Nilai buku bersih 2.629.510.216 2.941.300.451 Net book value
- 58 -
Page 230
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. ASET TAKBERWUJUD 13. INTANGIBLE ASSETS
31 Desember/ December 31, 2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Disposal balance
Harga perolehan Acquisition cost
Perangkat lunak 27.682.896.101 4.596.336.752 - 32.279.232.853 Software
Akumulasi Accumulated
amortisasi amortization
Perangkat lunak 22.202.076.788 3.897.325.892 - 26.099.402.680 Software
Jumlah – bersih 5.480.819.313 6.179.830.173 Total - net
31 Desember/ December 31, 2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Disposal balance
Harga perolehan Acquisition cost
Perangkat lunak 23.122.896.101 4.560.000.000 - 27.682.896.101 Software
Akumulasi Accumulated
amortisasi amortization
Perangkat lunak 18.401.257.976 3.800.818.812 - 22.202.076.788 Software
Jumlah – bersih 4.721.638.125 5.480.819.313 Total - net
Beban amortisasi untuk tahun-tahun yang berakhir pada Amortisation expense for the years ended December 31,
tanggal 31 Desember 2025 dan 2024 adalah sebesar 2025 and 2024 amounted to Rp Rp3,926,349,128 and
Rp3.926.349.128 dan Rp3.800.818.812 yang dibebankan Rp3,800,818,812, respectively, charged to general and
dalam beban umum dan administrasi (Catatan 29). administrative expenses (Note 29).
14. AGUNAN YANG DIAMBIL ALIH 14. FORECLOSED ASSETS
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Agunan yang diambil alih 134.419.607.778 134.419.607.778 Foreclosed assets
Dikurangi: Cadangan kerugian (74.564.390.918) (38.184.390.918) Less: Allowance for impairment
penurunan nilai losses
Jumlah – bersih 59.855.216.860 96.235.216.860 Total – net
Agunan yang diambil alih merupakan jaminan kredit dalam Foreclosed assets represent collaterals on loan in the form
bentuk tanah dan bangunan yang telah diambil alih Bank. of land and buildings that have been foreclosed by the
Bank.
Bank telah melakukan upaya penyelesaian atas agunan yang The Bank has taken actions for the resolution of foreclosed
diambil alih untuk memenuhi Peraturan Bank Indonesia asset as required by Bank Indonesia under regulation
No. 14/15/PBI/2012 Bab IV tanggal 24 Oktober 2012 dan No. 14/15/PBI/2012 Chapter IV dated October 24, 2012
POJK 40/POJK.03/2019 tentang Penilaian Kualitas Aset and POJK 40/POJK.03/2019 concerning Asset Quality
Bank Umum yang berlaku 1 Januari 2020. Assessment for Commercial Banks which is effective on
January 1, 2020.
- 59 -
Page 231
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. AGUNAN YANG DIAMBIL ALIH (lanjutan) 14. FORECLOSED ASSETS (continued)
Mutasi cadangan kerugian penurunan nilai pada tanggal The changes in the allowance for impairment losses as of
31 Desember 2025 dan 2024 adalah sebagai berikut: December 31, 2025 and 2024, are as follows:
2025 2024
Saldo awal tahun 38.184.390.918 39.934.390.918 Balance at beginning of year
Penambahan cadangan selama tahun 36.380.000.000 17.000.000.000 Additional allowance during the year
berjalan (Catatan 27) (Note 27)
Penjualan agunan yang diambil alih - (18.750.000.000) Sell of foreclosed collateral
Saldo akhir tahun 74.564.390.918 38.184.390.918 Balance at end of year
15. ASET LAIN-LAIN 15. OTHER ASSETS
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pendapatan bunga yang masih 25.771.326.934 21.565.060.243 Accrued interest receivables
harus diterima
Biaya dibayar dimuka 13.509.300.591 13.225.446.025 Prepaid expenses
Pajak dibayar dimuka 4.614.254.621 - Prepaid tax
Beban yang ditangguhkan 187.661.936 242.756.936 Deferred expenses
Lainnya 2.222.439.295 4.441.043.683 Others
Jumlah 46.304.983.377 39.474.306.887 Total
16. LIABILITAS SEGERA 16. OBLIGATIONS DUE IMMEDIATELY
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah Rupiah
Biaya yang masih harus dibayar 807.468.090 606.061.182 Accrued expenses
Bunga yang masih harus dibayar 98.423.334 98.399.334 Accrued interest
Kiriman uang 228.352 228.352 Fund transfers
Sub jumlah 906.119.776 704.688.868 Sub total
Mata uang asing Foreign currencies
Kiriman uang 13.792.881 13.470.344 Fund transfers
Sub jumlah 13.792.881 13.470.344 Sub total
Jumlah 919.912.657 718.159.212 Total
- 60 -
Page 232
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. SIMPANAN DARI NASABAH 17. DEPOSITS FROM CUSTOMERS
31 Desember/ December 31, 2025
Pihak berelasi/ Pihak ketiga/ Jumlah/
Related parties Third parties Total
Rupiah Rupiah
Giro - 431.334.607.758 431.334.607.758 Current accounts
Tabungan 1.168.350.972 104.140.150.632 105.308.501.604 Savings accounts
Deposito berjangka 152.676.361 2.081.694.102.923 2.081.846.779.284 Time deposits
Sub jumlah 1.321.027.333 2.617.168.861.313 2.618.489.888.646 Sub total
Dollar Amerika Serikat United States Dollar
Giro 188.556.399 150.750.734.531 150.939.290.930 Current accounts
Deposito berjangka - 848.286.039.721 848.286.039.721 Time deposits
Sub jumlah 188.556.399 999.036.774.252 999.225.330.651 Sub total
Jumlah 1.509.583.732 3.616.205.635.565 3.617.715.219.297 Total
31 Desember/ December 31, 2024
Pihak berelasi/ Pihak ketiga/ Jumlah/
Related parties Third parties Total
Rupiah Rupiah
Giro - 383.906.724.886 383.906.724.886 Current accounts
Tabungan 975.540.146 95.484.586.609 96.460.126.755 Savings accounts
Deposito berjangka 4.801.653.556 1.889.601.113.181 1.894.402.766.737 Time deposits
Sub jumlah 5.777.193.702 2.368.992.424.676 2.374.769.618.378 Sub total
Dollar Amerika Serikat United States Dollar
Giro 235.601.347 97.314.024.692 97.549.626.039 Current accounts
Deposito berjangka - 630.386.681.140 630.386.681.140 Time deposits
Sub jumlah 235.601.347 727.700.705.832 727.936.307.179 Sub total
Jumlah 6.012.795.049 3.096.693.130.508 3.102.705.925.557 Total
Pada tanggal 31 Desember 2025 dan 2024, Bank adalah As of December 31, 2025 and 2024, the Bank is a
peserta dari program penjaminan Lembaga Penjamin participant of the insurance program of Deposit Insurance
Simpanan (Catatan 35). Corporation (Note 35).
a. Giro dan Tabungan a. Current Accounts and Savings Accounts
2025 2024
Tingkat bunga efektif rata-rata Average annual effective interest
per tahun: rates:
Giro Current accounts
Rupiah 0,25% 0,25% Rupiah
Dollar Amerika Serikat 0,25% 0,25% United States Dollar
Tabungan Savings accounts
Rupiah 1,42% 1,49% Rupiah
Giro dan Tabungan yang diblokir dan dijadikan Current account and savings accounts blocked and
jaminan pinjaman adalah sebesar Rp465.916.652.010 pledged as loan collateral amounted to
pada tanggal 31 Desember 2025. Rp465,916,652,010 as of 31 December 2025.
- 61 -
Page 233
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. SIMPANAN DARI NASABAH (lanjutan) 17. DEPOSITS FROM CUSTOMERS (continued)
b. Deposito Berjangka b. Time Deposits
2025 2024
Tingkat bunga efektif rata-rata Average annual effective interest rates:
per tahun:
Rupiah 5,1% 4,64% Rupiah
Dollar Amerika Serikat 4,63% 3,96% United States Dollar
Klasifikasi deposito berjangka berdasarkan jangka The classification of time deposits based on maturity
waktu dan sisa umur sampai dengan saat jatuh tempo dates and remaining period to maturity dates are as
adalah sebagai berikut: follows:
Deposito berjangka berdasarkan jangka waktu: Time deposits by time period:
31 Desember/ December 31, 2025
Pihak berelasi/ Related parties Pihak ketiga/ Third parties
Dollar Amerika Dollar Amerika
Serikat/ Serikat/
Rupiah/ United States Rupiah/ United States Jumlah/
Rupiah Dollar Rupiah Dollar Total
1 bulan 142.352.592 - 599.602.426.382 64.124.846.903 663.869.625.877 1 month
> 1 bulan 10.323.769 - 1.482.091.676.541 784.161.192.818 2.266.263.193.128 > 1 month
Jumlah 152.676.361 - 2.081.694.102.923 848.286.039.721 2.930.132.819.005 Total
31 Desember/ December 31, 2024
Pihak berelasi/ Related parties Pihak ketiga/ Third parties
Dollar Amerika Dollar Amerika
Serikat/ Serikat/
Rupiah/ United States Rupiah/ United States Jumlah/
Rupiah Dollar Rupiah Dollar Total
1 bulan 4.791.653.556 - 608.358.150.707 42.049.688.037 655.199.492.300 1 month
> 1 bulan 10.000.000 - 1.281.242.962.474 588.336.993.103 1.869.589.955.577 > 1 month
Jumlah 4.801.653.556 - 1.889.601.113.181 630.386.681.140 2.524.789.447.877 Total
Deposito berjangka berdasarkan sisa umur sampai Time deposits by remaining periods to maturity dates:
dengan saat jatuh tempo:
31 Desember/ December 31, 2025
Pihak berelasi/ Related parties Pihak ketiga/ Third parties
Dollar Amerika Dollar Amerika
Serikat/ Serikat/
Rupiah/ United States Rupiah/ United States Jumlah/
Rupiah Dollar Rupiah Dollar Total
1 bulan 581.202.157.951 64.124.846.900 18.542.621.025 - 663.869.625.876 1 month
> 1 bulan 148.323.770 - 1.481.953.676.538 784.161.192.821 2.266.263.193.129 > 1 month
Jumlah 581.350.481.721 64.124.846.900 1.500.496.297.563 784.161.192.821 2.930.132.819.005 Total
31 Desember/ December 31, 2024
Pihak berelasi/ Related parties Pihak ketiga/ Third parties
Dollar Amerika Dollar Amerika
Serikat/ Serikat/
Rupiah/ United States Rupiah/ United States Jumlah/
Rupiah Dollar Rupiah Dollar Total
1 bulan 4.791.653.556 - 878.237.852.893 208.441.519.074 1.091.471.025.523 1 month
> 1 bulan 10.000.000 - 1.011.363.260.288 421.945.162.066 1.433.318.422.354 > 1 month
0
Jumlah 4.801.653.556 - 1.889.601.113.181 630.386.681.140 2.524.789.447.877 Total
- 62 -
Page 234
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. SIMPANAN DARI NASABAH (lanjutan) 17. DEPOSITS FROM CUSTOMERS (continued)
b. Deposito Berjangka (lanjutan) b. Time Deposits (continued)
Deposito berjangka yang diblokir dan dijadikan Time deposits which are blocked and pledged as loan
jaminan pinjaman dan hal lain sebesar collateral and others amounted to Rp429,526,233,319
Rp429.526.233.319 dan USD3.059.721 pada and USD3,059,721 as of December 31, 2025 and
tanggal 31 Desember 2025 dan Rp395.779.608.077 Rp395,779,608,077 and USD1,954,429 as of December
dan USD1.954.429 pada tanggal 31 Desember 2024. 31, 2024.
18. SIMPANAN DARI BANK LAIN 18. DEPOSITS FROM OTHER BANKS
Simpanan dari bank lain berdasarkan jenis dan mata uangg Deposits from other banks by type and currency consist of:
terdiri dari:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pihak berelasi Related parties
Rupiah Rupiah
Giro 62.851.460 61.585.611 Current accounts
Dollar Amerika Serikat United States Dollar
Interbank Call Money - 209.235.000.000 Interbank Call Money
Jumlah 62.851.460 209.296.585.611 Total
Pihak ketiga Third parties
Rupiah Rupiah
Deposito berjangka - - Time deposits
Jumlah 62.851.460 209.296.585.611 Total
Tingkat bunga efektif rata-rata Average annual effective interest rates:
per tahun:
Rupiah Rupiah
Giro - - Current accounts
Dollar Amerika Serikat United States Dollar
Interbank Call Money - 5,11% Interbank Call Money
Pada 31 Desember 2025 dan 2024, tidak terdapat simpanann As of December 31, 2025 and 2024, there were no deposits
dari bank lain yang dijadikan jaminan atas kredit yangg from other banks that were pledged as loan collateral.
diberikan.
19. PERPAJAKAN 19. TAXATION
a. Utang Pajak a. Taxes Payable
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Pajak Penghasilan Income Taxes
Pasal 25 2.967.135.655 - Article 25
Pasal 4(2) 2.284.223.706 2.082.631.133 Article 4(2)
Pasal 23/26 176.161.350 28.555.489 Article 23/26
Pasal 21 149.352.227 171.476.767 Article 21
Pasal 29 - 44.672 Article 29
Lainnya 5.024.352 8.723.660 Others
Jumlah 5.581.897.290 2.291.431.721 Total
- 63 -
Page 235
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
b. Pajak Kini b. Current Tax
Rekonsiliasi antara (rugi) laba sebelum beban pajak The reconciliation between (loss) income before income
penghasilan seperti yang disajikan dalam laporan laba tax expense, as shown in the statement of profit and loss
rugi dan penghasilan komprehensif lain dan taksiran and other comprehensive income and estimated fiscal
rugi fiskal untuk tahun-tahun yang berakhir pada loss for the years ended December 31, 2025 and 2024
tanggal 31 Desember 2025 dan 2024 adalah sebagai are as follows:
berikut:
2025 2024
Laba sebelum pajak penghasilan 63.687.817.465 101.315.437.049 Income before income tax per statements
menurut laporan laba rugi dan of profit or loss and other
penghasilan komprehensif lain comprehensive income
Perbedaan temporer Temporary differences
Penyisihan imbalan kerja (2.839.824.500) 115.212.453 Provision for employee benefits
karyawan
Cadangan kerugian penurunan (7.383.684.806) (12.052.907.248) Allowance for impairment losses on
nilai atas aset keuangan financial assets
Jumlah (10.223.509.306) (11.937.694.795) Total
Perbedaan tetap Permanent differences
Biaya-biaya yang tidak dapat 6.337.449.874 1.232.288.799 Non-deductible expenses
dikurangkan
Taksiran rugi fiskal tahun berjalan 59.801.758.033 90.610.031.053 Estimated fiscal loss for the year
Jumlah laba fiskal 59.801.758.033 90.610.031.053 Total fiscal profit
Beban pajak penghasilan kini 13.156.386.767 19.934.206.832 Current income tax expenses
Dikurangi kredit pajak Less: tax credit
PPh pasal 25 (13.156.386.767) (19.934.162.160) Income tax article 25
Utang pajak penghasilan - 44.672 Corporate income tax
(Catatan 19a) Payable (Note 19a)
c. Rekonsiliasi Beban Pajak c. Reconciliation of Tax Expense
Rekonsiliasi antara beban pajak dengan laba sebelum Reconciliation between tax expense with income before
pajak penghasilan dengan tarif pajak yang berlaku income tax using enacted tax rate are as follows:
adalah sebagai berikut:
2025 2024
Laba sebelum pajak penghasilan 63.687.817.465 101.315.437.049 Income before income tax
Pajak penghasilan pada tarif 14.011.319.842 22.289.396.151 Income tax at enacted tax rate
pajak yang berlaku
Efek pajak dari: Tax effects of:
Biaya-biaya yang tidak dapat 1.394.238.972 271.103.536 Non-deductible expenses
dikurangkan
Beban pajak 15.405.558.814 22.560.499.687 Tax expense
- 64 -
Page 236
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
c. Rekonsiliasi Beban Pajak (lanjutan) c. Reconciliation of Tax Expense (continued)
Pada tanggal 31 Maret 2020, Pemerintah mengeluarkan On March 31, 2020, the Indonesian Government issued
Peraturan Pemerintah Pengganti Undang-Undang a Government Regulation in Lieu of Law No. 1 Year
Nomor 1 Tahun 2020 (“Perpu No.1 2020”) tentang 2020 (“Perpu No.1 2020”) related to the Government’s
kebijakan keuangan negara dan stabilitas sistem financial policy and financial system stability to cope
keuangan untuk menangani pandemi Coronavirus with the Coronavirus disease ("COVID-19") pandemic.
disease 2019 ("COVID-19"). Melalui peraturan ini, Through this regulation, the Government issued some
Pemerintah mengeluarkan beberapa kebijakan baru new policies which, among others, related to the change
dan salah satunya terkait dengan penyesuaian tarif in the corporate income tax rate for domestic taxpayers
pajak penghasilan wajib pajak badan dalam negeri dan and permanent establishments as follows:
bentuk usaha tetap sebagai berikut:
- Tarif pajak penghasilan sebesar 22% yang berlaku - Corporate income tax rate of 22% effective for fiscal
pada tahun pajak 2020 dan 2021, dan year 2020 and 2021 fiscal years, and
- Tarif pajak penghasilan sebesar 20% yang mulai - Corporate income tax rate of 20% effective for fiscal
berlaku pada tahun pajak 2022 dan selanjutnya. year 2022 fiscal year onwards.
Pada tanggal 7 Oktober 2021, Pemerintah dan Dewan On October 7, 2021, the Government and the House of
Perwakilan Rakyat mengesahkan Undang-Undang Representatives ratified the Law of Harmonization of Tax
Harmonisasi Peraturan Perpajakan No. 7 (UU No. 7 Regulations No. 7 (UU No. 7 Tahun 2021). In this law
Tahun 2021). Dalam undang-undang ini terdapat there is a change in the domestic corporate income tax
perubahan tarif pajak penghasilan badan dalam negeri rate and permanent establishment from 20% to 22%
dan bentuk usaha tetap dari semula 20% menjadi 22% which will take effect in the fiscal year 2022 and
yang mulai berlaku pada tahun pajak 2022 dan thereafter.
selanjutnya.
Aset dan liabilitas pajak tangguhan pada tanggal Deferred tax assets and liabilities as of December 31,
31 Desember 2025 telah dihitung dengan 2025 have been calculated taking into account tax rates
memperhitungkan tarif pajak yang diharapkan berlaku expected to be prevailing at the time they are to
pada saat realisasi. be realised.
d. Aset Pajak Tangguhan – Bersih d. Deferred Tax Assets – Net
2025
Dikreditkan (dibebankan)/
Credited (charge) to
Penghasilan
Komprehensif
lain/
Saldo awal/ Other
Beginning Laba rugi/ Comprehensive Penyesuaian/ Saldo akhir/
Balance Profit or loss Income Adjustment Ending balance
Aset (liabilitas) Deferred tax assets
pajak tangguhan (liabilities)
Cadangan kerugian 24.844.095.028 (1.624.410.657) - - 23.219.684.371 Allowance for
penurunan nilai impairment losses
Liabilitas imbalan 4.161.501.350 (624.761.390) 254.026.737 - 3.790.766.697 Post-employment
pascakerja benefits liabilities
Revaluasi aset (8.324.574.975) - (2.118.100.900) - (10.442.675.875) Revaluation of fixed
tetap assets
Jumlah – bersih 20.681.021.403 (2.249.172.047) (1.864.074.163) - 16.567.775.193 Total – net
- 65 -
Page 237
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
d. Aset Pajak Tangguhan – Bersih (lanjutan) d. Deferred Tax Assets – Net (continued)
2024
Dikreditkan (dibebankan)/
Credited (charge) to
Penghasilan
Komprehensif
lain/
Saldo awal/ Other
Beginning Laba rugi/ Comprehensive Penyesuaian/ Saldo akhir/
Balance Profit or loss Income Adjustment Ending balance
Aset (liabilitas) Deferred tax assets
pajak tangguhan (liabilities)
Cadangan kerugian 27.495.734.623 (2.651.639.595) - - 24.844.095.028 Allowance for
penurunan nilai impairment losses
Liabilitas imbalan 4.155.112.140 25.346.740 (18.957.530) - 4.161.501.350 Post-employment
pascakerja benefits liabilities
Revaluasi aset tetap (8.324.574.975) - - - (8.324.574.975) Revaluation of fixed
Assets
Jumlah – bersih 23.326.271.788 (2.626.292.855) (18.957.530) - 20.681.021.403 Total – net
Sesuai dengan ketentuan peralihan dalam Peraturan Based on the transitional provisions in the Regulation of
Menteri Keuangan Republik Indonesia Nomor 74 the Minister of Finance of the Republic of Indonesia
Tahun 2024, Bank telah melaksanakan perhitungan Number 74 of 2024, the Bank has calculated the carrying
nilai tercatat cadangan piutang tak tertagih untuk awal value of the allowance for doubtful accounts for the
tahun fiskal 2024 dan selisih lebih sebesar beginning of the fiscal year 2024 and the excess of
Rp47.207.243.785 akan diakui sebagai biaya yang Rp47,207,243,785 will be recognized as an expense
dibebankan untuk tahun fiskal 2024 sebesar charged for the fiscal year 2024 of Rp6,370,000,000 and
Rp6.370.000.000 dan tahun fiskal 2025 sebesar the fiscal year 2025 of Rp40,837,243,785. In relation to
Rp40.837.243.785. Terkait dengan hal tersebut, aset this, the deferred tax assets that will be utilized by the
pajak tangguhan yang akan dimanfaatkan Bank pada Bank in the fiscal year 2024 amounting to
tahun fiskal 2024 sebesar Rp1.401.400.000 dan tahun Rp1,401,400,000 and the fiscal year 2025 amounting to
fiskal 2025 sebesar Rp8.984.193.633. Rp8,984,193,633.
Manajemen berpendapat bahwa aset pajak tangguhan Management believes that the deferred tax assets arising
yang timbul dari perbedaan temporer diperkirakan from temporary differences can be realised in future
dapat direalisasikan pada periode mendatang. Pada periods. As of December 31, 2025 and 2024, the
tanggal 31 Desember 2025 dan 2024, manajemen tidak management did not recognise deferred tax asset from
mengakui aset pajak tangguhan dari akumulasi rugi accumulated fiscal losses since the management believes
fiskal karena manajemen berkeyakinan bahwa rugi that these fiscal losses cannot be recovered through
fiskal tersebut tidak dapat terpulihkan kembali melalui sufficient future taxable income.
penghasilan kena pajak masa depan secara memadai.
e. Administrasi e. Administration
Sesuai dengan peraturan perpajakan di Indonesia, Bank Under the taxation laws in Indonesia, the Bank
melaporkan/menyetorkan pajak berdasarkan prinsip submit/pay tax returns on the basis of self-assessment.
self-assesment. Direktorat Jenderal Pajak dapat The Directorate General of Tax may assess or amend
menetapkan/mengubah pajak-pajak tersebut dalam taxes within the statute of limitations under the prevailing
jangka waktu tertentu sesuai peraturan yang berlaku. regulations.
20. LIABILITAS IMBALAN PASCAKERJA 20. POST-EMPLOYMENT BENEFITS LIABILITIES
Sejak Januari 2015, Bank menyelenggarakan program Since January 2015, the Bank has defined contribution
pensiun iuran pasti untuk seluruh karyawan tetapnya dan pension plan that cover all permanent employees and
dikelola serta diadministrasikan oleh PT Asuransi Jiwa managed by PT Asuransi Jiwa Manulife Indonesia which is
Manulife Indonesia yang merupakan pihak ketiga Bank. the Bank’s third party.
- 66 -
Page 238
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. LIABILITAS IMBALAN PASCAKERJA (lanjutan) 20. POST-EMPLOYMENT BENEFITS LIABILITIES
(continued)
Bank membukukan imbalan kerja (termasuk dana pensiun) The Bank provides employee benefits (including pension
sesuai dengan perjanjian kesepakatan antara Bank dan fund) in accordance with agreements between the Bank
karyawan yang telah disesuaikan dengan Undang-Undang and employees which has complied with the Labor Law. The
Ketenagakerjaan. Liabilitas imbalan pascakerja karyawan post-employment benefits liabilities is calculated based on
dihitung berdasarkan perhitungan aktuaris yang dilakukan actuarial calculations made by Actuarial Consulting Office
oleh Kantor Konsultan Aktuaria Enny Diah Awal, aktuaris Enny Diah Awal, an independent actuary, for the years
independen, untuk tahun-tahun yang berakhir pada tanggal ended December 31, 2025 and 2024, in its reports dated
31 Desember 2025 dan 2024, dalam laporannya masing- January 15, 2026 and January 16, 2025, respectively.
masing pada tanggal 15 Januari 2026 dan 16 Januari 2025.
Jumlah beban yang diakui dalam laporan laba rugi dan Total expense recognised in the statements of profit or loss
penghasilan komprehensif lain adalah: and other comprehensive income are as follows:
2025 2024
Beban yang diakui pada laba rugi Expense recognised in profit or loss
Biaya jasa kini 2.125.921.869 2.299.495.529 Current service cost
Biaya jasa lalu - (3.565.105.797) Past service cost
Biaya bunga 1.534.455.274 1.678.738.402 Interest cost
Ekspektasi imbal hasil dari aset program (331.806.129) (365.365.660) Expected return on plan assets
Keuntungan/ kerugian 37.060.138 67.449.979 Gain/ Loss
Jumlah 3.365.631.152 115.212.453 Total
Keuntungan yang diakui pada Gain recognised in other comprehensive
penghasilan komprehensif lain income
(Keuntungan) kerugian aktuarial yang Actuarial (gains) losses arising from:
timbul dari:
- asumsi keuangan 928.172.156 (616.158.091) - financial assumption
- asumsi pengalaman 92.080.654 572.740.049 - experience assumption
Pengukuran kembali imbal hasil aset 134.414.175 (42.752.547) Remeasurement on return on plan
program assets
Jumlah 1.154.666.985 (86.170.589) Total
Mutasi liabilitas bersih yang diakui di dalam laporan posisi The changes in the net liability recognised in the statement
keuangan adalah sebagai berikut: of financial position are as follows:
2025 2024
Saldo awal 20.046.809.112 20.017.767.248 Beginning balance
Beban tahun berjalan 3.365.631.152 115.212.453 Expense during the year
Biaya yang diakui pada penghasilan 1.154.666.985 (86.170.589) Cost recognised in other comprehensive
komprehensif lain income
Pembayaran iuran selama tahun berjalan (6.205.455.652) - Payments during the year
Saldo akhir 18.361.651.597 20.046.809.112 Ending balance
Rekonsiliasi saldo awal dan saldo akhir dari nilai wajar aset Reconciliation of the beginning balance and ending balance
program: of the fair value of plan assets:
2025 2024
Saldo awal 3.969.824.989 7.594.496.578 Beginning balance
Ekspektasi imbal hasil dari aset program 331.806.129 365.365.660 Expected return on plan assets
Pengukuran kembali liabilitas imbalan Remeasurement of defined benefit
pasti-bersih: liabilities-net:
Imbal hasil aset program (134.414.175) 42.752.547 Return on plan assets
Pembayaran Iuran selama tahun berjalan 6.205.455.652 - Payments during the year
Imbalan yang dibayarkan (4.785.271.239) (4.032.789.796) Payments during the year
Saldo akhir 5.587.401.356 3.969.824.989 Ending balance
- 67 -
Page 239
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. LIABILITAS IMBALAN PASCAKERJA (lanjutan) 20. POST-EMPLOYMENT BENEFITS LIABILITIES
(continued)
Mutasi nilai kini liabilitas selama tahun berjalan adalah Movements in the present value of liabilities in the current
sebagai berikut: year were as follows:
2025 2024
Saldo awal 24.016.634.101 27.612.263.826 Beginning balance
Biaya jasa kini 2.125.921.869 2.299.495.529 Current service cost
Biaya bunga 1.534.455.274 1.678.738.402 Interest cost
Pembayaran selama tahun berjalan (4.748.211.101) (3.965.339.817) Payments during the year
Penyesuaian liabilitas atas masa kerja lalu - (3.565.105.797) Adjusment of past services liabilities
(Keuntungan) kerugian aktuarial yang Actuarial (gains) losses arising from:
timbul dari:
- asumsi keuangan 928.172.156 (616.158.091) - financial assumption
- asumsi pengalaman 92.080.654 572.740.049 - experience assumption
Saldo akhir 23.949.052.953 24.016.634.101 Ending balances
Jumlah tercatat dalam laporan posisi keuangan pada tanggal The amounts included in the statements of financial position
31 Desember 2025 dan 2024 adalah sebagai berikut: as of December 31, 2025 and 2024 are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Present value of defined
Nilai kini kewajiban imbalan pasti 23.949.052.953 24.016.634.101 benefit obligation
Nilai wajar aset (jika didanai) (5.587.401.356) (3.969.824.989) Fair value assets (if funded)
Liabilitas imbalan pascakerja 18.361.651.597 20.046.809.112 Post-employment benefits liabilities –
bersih net
Program ini memberikan eksposur risiko aktuarial terhadap The program provides actuarial risk exposure to the Bank
Bank seperti risiko suku bunga dan gaji. such as interest rate risk and salary risk.
Risiko Suku Bunga Interest Rate Risk
Nilai kini kewajiban imbalan pasti dihitung dengan The present value of the defined benefit obligation is
menggunakan tingkat diskonto ditentukan dengan mengacu calculated using a discount rate determined by reference to
pada tingkat pengembalian pasar atas obligasi pemerintah. market yields of government bonds. Generally, a decrease
Umumnya, penurunan suku bunga dari obligasi pemerintah in the interest rate of a government bonds will increase the
akan meningkatkan kewajiban program. plans obligation.
Risiko Tingkat Kenaikan Gaji Salary Growth Rate Risk
Nilai kini kewajiban imbalan pasti dihitung dengan estimasi The present value of the defined benefit obligation is
tingkat kenaikan gaji, semakin tinggi tingkat kenaikan gaji calculated using the estimated of salary growth rate, higher
akan menyebabkan semakin besarnya kewajiban. salary growth rate will lead to higher obligation.
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Page 240
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. LIABILITAS IMBALAN PASCAKERJA (lanjutan) 20. POST-EMPLOYMENT BENEFITS LIABILITIES
(continued)
Risiko Tingkat Kenaikan Gaji (lanjutan) Salary Growth Rate Risk (continued)
Asumsi utama yang digunakan dalam menentukan penilaian The key assumptions used by the actuary as of December
aktuaria pada tanggal 31 Desember 2025 dan 2024 adalah 31, 2025 and 2024 were carried out using the following key
sebagai berikut: assumptions:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Tingkat diskonto 6,33% 6,09% Discount rate
Tingkat kenaikan gaji 5,00% 5,00% Salary increment rate
Tingkat kematian TMI 4 TMI 4 Mortality rate
Tingkat pengunduran diri 5% per tahun sampai usia 25 dan 5% per tahun sampai usia 25 Resignation rate
menurun secara linear ke 1% di dan menurun secara linear ke
usia 45 tahun dan setelahnya/ 1% di usia 45 tahun dan
5% p.a up to age 25 years old setelahnya/
and reducing linearly to 1% p.a 5% p.a up to age 25 years old
at age 45 years old and and reducing linearly to 1% p.a
thereafter at age 45 years old and
thereafter
Tingkat pensiun normal 100% 100% Normal retirement rate
Asumsi aktuarial yang signifikan untuk penentuan Significant actuarial assumptions for the determination of
kewajiban imbalan pasti adalah tingkat diskonto dan the defined obligation are discount rate and expected salary
kenaikan gaji yang diharapkan. Sensitivitas analisis di growth. The sensitivity analysis below has been determined
bawah ini ditentukan berdasarkan masing-masing perubahan based on reasonably possible changes of the respective
asumsi yang mungkin terjadi pada akhir periode pelaporan, assumptions occurring at the end with all other assumptions
dengan semua asumsi lain konstan. held constant.
Nilai kini
Kewajiban
imbalan pasti/
Suku bunga/ Present value of
Discount rate benefits obligation
Analisis Sensitivitas Sensitivity Analysis of
Tingkat Diskonto Discount Rate
Kenaikan suku bunga 1% 7,33% 22.960.607.514 Increase by 1% in the discount rate
Penurunan suku bunga 1% 5,33% 25.185.453.480 Decrease by 1% in the discount rate
Analisis Sensitivitas Sensitivity Analysis of
Kenaikan Gaji Salary Increase
Kenaikan suku bunga 1% 6% 25.198.113.778 Increase by 1% in the discount rate
Penurunan suku bunga 1% 4% 22.930.804.984 Decrease by 1% in the discount rate
Selanjutnya, dalam menyajikan analisis sensitivitas di atas, Furthermore, in presenting the above sensitivity analysis,
nilai kini kewajiban imbalan pasti dihitung dengan the present value of the defined benefit obligation has been
menggunakan metode projected unit credit pada akhir calculated using the projected unit credit method at the end
periode pelaporan, yang sama dengan yang diterapkan dalam of the reporting period, which is the same as that applied in
menghitung kewajiban manfaat pasti yang diakui dalam calculating defined benefit obligation recognised in the
laporan posisi keuangan. statement of financial position.
Rata-rata durasi kewajiban imbalan pasti pada tanggal The weighted average durations of the defined benefit
31 Desember 2025 dan 2024 masing-masing adalah 10 tahun obligation as of December 31, 2025 and 2024 are 10 years
dan 7 tahun. and 7 years, respectively.
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. LIABILITAS LAIN-LAIN 21. OTHER LIABILITIES
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Bunga yang masih harus dibayar 12.010.387.586 11.275.621.210 Accrued interest
Liabilitas sewa 2.273.469.704 1.260.412.259 Lease liabilities
Setoran jaminan 749.500.000 744.000.000 Security deposits
Lainnya 2.314.560.117 2.531.681.063 Others
Jumlah 17.347.917.407 15.811.714.532 Total
Bunga yang Masih Harus Dibayar Accrued Interest
Merupakan bunga yang masih harus dibayar atas simpanan Represents accrued interest on deposits from customers
dari nasabah dan simpanan dari bank lain. and deposits from other banks.
Liabilitas Sewa Lease Liabilities
Liabilitas sewa merupakan liabilitas Bank atas sewa Lease liabilities refer to the Bank's liability for leasing
bangunan dan kendaraan kantor pusat dan cabang. buildings and vehicles at the head office and branches.
Pembayaran sewa selama tahun 2025 dan 2024 masing- Rental payments during 2025 and 2024 amounted to
masing berjumlah Rp755.563.632 dan Rp495.763.632 yang Rp755,563,632 and Rp495,763,632, respectively, which
mengikutsertakan pembayaran bunga masing-masing includes payment to interest expense amounting to
sebesar Rp72.220.964 dan Rp60.736.645. Rp72,220,964 and Rp60,736,645, respectively.
Analisis jatuh tempo liabilitas lain-lain terkait sewa adalah The maturity analysis of other liabilities related to lease is
sebagai berikut: as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
1 Tahun 499.971.529 31.724.341 1 Year
> 1 Tahun 1.773.498.175 1.228.687.918 > 1 Years
Jumlah 2.273.469.704 1.260.412.259 Total
Setoran Jaminan Security Deposits
Merupakan setoran jaminan atas sewa safe deposit dan letter Represents security deposits of safe deposit rentals and
of credit. letter of credit.
Lainnya Others
Liabilitas lainnya terdiri dari titipan kliring dan lainnya. Others account consists of suspense account and others.
Estimasi nilai wajar dari liabilitas lain-lain yang merupakan The estimated fair value of other liabilities, which are non-
liabilitas tanpa suku bunga dan tanpa jangka waktu adalah interest bearing liabilities and with indefinite term,
jumlah yang harus dikembalikan saat ada permintaan. Pada is the amount that should be payable on demand. As of
tanggal 31 Desember 2025 dan 2024, nilai wajar dari December 31, 2025 and 2024, fair value of these financial
liabilitas ini adalah sebesar nilai tercatatnya (Catatan 36). liabilities is its carrying value (Note 36).
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Page 242
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. MODAL SAHAM 22. SHARE CAPITAL
Susunan pemegang saham Bank pada tanggal 31 Desember The compositions of the Bank’s shareholders as of
2025 dan 2024 adalah sebagai berikut: December 31, 2025 and 2024 are as follows:
31 Desember/ December 31, 2025
Persentase Modal ditempatkan
kepemilikan/ dan disetor penuh/
Jumlah saham/ Percentage Issued and fully
Number of shares of ownership paid capital
Pemegang Saham Shareholders
Bank of India 3.355.488.000 90,96% 671.097.600.000 Bank of India
PT Panca Mantra Jaya 184.037.991 4,99% 36.807.598.200 PT Panca Mantra Jaya
Deepak Rupo Chugani 61.954.784 1,68% 12.390.956.800 Deepak Rupo Chugani
Prakash Rupchand Chugani 20.736.723 0,56% 4.147.344.600 Prakash Rupchand Chugani
Dilip Rupo Chugani 20.560.023 0,56% 4.112.004.600 Dilip Rupo Chugani
Masyarakat Public
(masing-masing di bawah 5%) 46.089.324 1,25% 9.217.864.800 (below 5% each)
Jumlah 3.688.866.845 100% 737.773.369.000 Total
31 Desember/ December 31, 2024
Persentase Modal ditempatkan
kepemilikan/ dan disetor penuh/
Jumlah saham/ Percentage Issued and fully
Number of shares of ownership paid capital
Pemegang Saham Shareholders
Bank of India 3.355.488.000 90,96% 671.097.600.000 Bank of India
PT Panca Mantra Jaya 184.037.991 4,99% 36.807.598.200 PT Panca Mantra Jaya
Deepak Rupo Chugani 61.954.784 1,68% 12.390.956.800 Deepak Rupo Chugani
Prakash Rupchand Chugani 20.736.723 0,56% 4.147.344.600 Prakash Rupchand Chugani
Dilip Rupo Chugani 20.560.023 0,56% 4.112.004.600 Dilip Rupo Chugani
Masyarakat Public
(masing-masing di bawah 5%) 46.089.324 1,25% 9.217.864.800 (below 5% each)
Jumlah 3.688.866.845 100% 737.773.369.000 Total
Berdasarkan Rapat Umum Pemegang Saham Luar Biasa Based on The Extraordinary General Meeting of
(RUPSLB) yang didokumentasikan dalam akta Shareholders which is documented in deed no. 31 September
No. 31 tanggal 28 September 2022, di hadapan Winter 28, 2022, before Winter Sigiro, S.H., M.H., Notary in
Sigiro, S.H., M.H., Notaris di Jakarta, para pemegang saham Jakarta, the Bank's shareholders agreed on several matters
Bank menyetujui beberapa hal diantaranya; including;
a. Penambahan modal ditempatkan dan disetor penuh Bank a. by granting Preemptive Rights (HMETD) IV to issue a
dengan memberikan Hak Memesan Efek Terlebih maximum of 1,650,000,000 shares with a nominal value
Dahulu (HMETD) IV untuk mengeluarkan sebanyak- of Rp200 (full amount) per share, or a maximum of
banyaknya 1.650.000.000 lembar saham dengan nilai Rp330,000,000,000.
nominal Rp200 (nilai penuh) per saham, atau sebanyak-
banyaknya sebesar Rp330.000.000.000.
b. Bahwa berdasarkan laporan hasil Penawaran Umum b. Whereas based on the report on the results of the
Terbatas (PUT IV) dari PT Adimitra Jasa Korpora selaku Limited Public Offering (PUT IV) from PT Adimitra
Biro Administrasi Efek, jumlah seluruh saham yang Jasa Korpora as the Securities Administration Bureau,
telah diterbitkan baik saham dari hasil pelaksanaan PUT the total number of shares that have been issued, both
IV maupun yang berasal dari pesanan tambahan dalam shares resulting from the implementation of PUT IV and
PUT IV adalah sebanyak 1.000.061.478 saham. Dengan those originating from additional orders in PUT IV, is
demikian jumlah saham yang telah diterbitkan oleh Bank 1,000,061,478 shares. Thus the number of shares issued
sampai dengan berakhirnya PUT IV menjadi by the Bank until the end of PUT IV was 2,388,861,478
2.388.861.478 saham. shares.
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PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. MODAL SAHAM (lanjutan) 22. SHARE CAPITAL (continued)
Perubahan tersebut telah disetujui oleh Menteri Hukum The amendment has been approved by the Minister of
dan Hak Asasi Manusia dengan Surat Keputusan Law and Human Rights in a Decree
No. AHU 0194919.AH.01.11.TAHUN 2022 tanggal No. AHU 0194919.AH.01.11.TAHUN 2022 dated
30 September 2022. September 30, 2022.
Berdasarkan Rapat Umum Pemegang Saham Luar Biasa Based on The Extraordinary General Meeting of
(RUPSLB) yang didokumentasikan dalam Shareholders which is documented in deed No. 08 November
akta No. 08 Tanggal 15 November 2022, di hadapan 15, 2022, before Winter Sigiro, S.H., M.H., Notary in
Winter Sigiro SH., M.H., Notaris di Jakarta, para pemegang Jakarta, the Bank's shareholders agreed on several matters
saham Bank menyetujui beberapa hal diantaranya: including;
a. Penambahan Modal Dasar Perseroan yang semula a. The increase in the Company's Authorized Capital
sebesar 3.450.000.000 saham dengan nilai nominal which was originally 3,450,000,000 shares with a
sebesar Rp200 atau seluruhnya sebesar nominal value of Rp200 or a total of
Rp690.000.000.000 ditambah menjadi sebesar Rp690,000,000,000 was increased to 11,000,000,000
11.000.000.000 saham dengan nilai nominal sebesar shares with a nominal value of
Rp200 atau seluruhnya sebesar Rp2.200.000.000.000. Rp200 or a total of Rp2,200,000,000,000.
b. Penambahan modal ditempatkan dan disetor penuh Bank b. by granting Preemptive Rights (HMETD) V to issue a
dengan memberikan Hak Memesan Efek Terlebih maximum of 2,400,000,000 shares with a nominal
Dahulu (HMETD) V untuk mengeluarkan value of Rp200 (full amount) per share, or a maximum
sebanyak-banyaknya 2.400.000.000 lembar saham of Rp480,000,000,000.
dengan nilai nominal Rp200 (nilai penuh) per saham,
atau sebanyak-banyaknya sebesar Rp480.000.000.000.
c. Bahwa berdasarkan laporan hasil Penawaran Umum c. Whereas based on the report on the results of the
Terbatas (PUT V) dari PT Adimitra Jasa Korpora selaku Limited Public Offering (PUT V) from PT Adimitra
Biro Administrasi Efek, jumlah seluruh saham yang Jasa Korpora as the Securities Administration Bureau,
telah diterbitkan baik saham dari hasil pelaksanaan the total number of shares that have been issued, both
PUT V maupun yang berasal dari pesanan tambahan shares resulting from the implementation of PUT V and
dalam PUT V adalah sebanyak 1.300.005.367 saham. those originating from additional orders in PUT V, is
Dengan demikian jumlah saham yang telah diterbitkan 1,300,005,367 shares. Thus the number of shares
oleh Bank sampai dengan berakhirnya PUT V menjadi issued by the Bank until the end of PUT V was
3.688.866.845 saham. 3,688,866,845 shares.
Perubahan tersebut telah disetujui oleh Menteri Hukum dan The amendement was approved by the Minister of Justice
Hak Asasi Manusia Republik Indonesia dengan Surat and Human Rights of the Republic of Indonesia on its
Keputusan No. AHU-AH.01.03-0063099 tanggal 12 Mei Decision Letter No. AHU-AH.01.03-0063099 dated May 12,
2023. 2023.
23. TAMBAHAN MODAL DISETOR 23. ADDITIONAL PAID-IN CAPITAL
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Right issue tahun 2002 1.703.948.954 1.703.948.954 Rights issue in 2002
Penawaran umum terbatas I tahun 2008 27.198.056.100 27.198.056.100 Limited public offering I in 2008
Penawaran umum terbatas II tahun 2014 449.399.315.760 449.399.315.760 Limited public offering II in 2014
Penawaran umum terbatas III tahun 2017 558.083.314.326 558.083.314.326 Limited public offering III in 2017
Penawaran umum terbatas III tahun 2018 25.385.824.570 25.385.824.570 Limited public offering III in 2018
Penawaran umum terbatas IV tahun 2022 796.899.151.661 796.899.151.661 Limited public offering IV in 2022
Penawaran umum terbatas V tahun 2023 1.036.484.293.600 1.036.484.293.600 Limited public offering V in 2023
Koreksi peyesuaian biaya emisi saham 99.997.316 99.997.316 Correction of adjustment to share
PUT V issuance costs for right issue V
Jumlah 2.895.253.902.287 2.895.253.902.287 Total
Koreksi penyesuaian biaya emisi saham pada tanggal The adjustment correction for share issuance costs in
31 Desember 2024 sebesar Rp99.997.316 berasal dari December 31, 2024, amounting to Rp99,997,316,
pengembalian kelebihan biaya emisi saham penawaran originates from the refund of excess share issuance costs
umum terbatas V (PUT V) pada 1 November 2024. from the Limited Public Offering V (PUT V) in November
1, 2024.
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Page 244
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
24. DANA SETORAN MODAL 24. CAPITAL DEPOSIT FUNDS
Sehubungan dengan rencana Bank melakukan Penawaran . In connection with the Bank's plan to conduct a Limited
Umum Terbatas dengan memberikan Hak Memesan Efek Public Offering by providing Preemptive Rights IV
Terlebih Dahulu IV (HMETD IV), pada bulan Desember (HMETD IV), in December 2021, the Bank has received an
2021, Bank telah menerima setoran modal awal dari initial capital deposit from the controlling shareholder of
pemegang saham pengendali Bank of India sebesar Bank of India in the amount of Rp1,000,000,000,000. As of
Rp1.000.000.000.000. Pada tanggal 31 Desember 2022, nilai December 31, 2022, this value has been converted to share
tersebut telah dikonversi ke modal saham dan tambahan capital and additional paid-in capital in connection with the
modal disetor sehubungan dengan selesainya proses completion of the HMETD IV process (Notes 1c, 21, 22).
HMETD IV (Catatan 1c, 21 dan 22).
Sehubungan dengan rencana Bank melakukan Penawaran In connection with the Bank's plan to conduct a Limited
Umum Terbatas dengan memberikan Hak Memesan Efek Public Offering by granting Pre-emptive Rights V (HMETD
terlebih dahulu V (HMETD V), Pada tahun 2022, Bank V), in 2022, the Bank has received an initial capital deposit
telah menerima setoran modal awal dari pemegang saham from the controlling shareholder of Bank of India amounting
pengendali Bank of India sebesar Rp1.300.000.000.000. to Rp1,300,000,000,000. In 2023, this value has been
Pada tahun 2023, nilai tersebut telah dikonversi ke modal converted into share capital and additional paid-in capital
saham dan tambahan modal disetor sehubungan dengan in connection with the completion of the HMETD V process
selesainya proses HMETD V(Catatan 24). (Note 24).
25. PENDAPATAN BUNGA 25. INTEREST INCOME
2025 2024
Kredit 284.277.301.427 263.451.239.006 Loans
Efek-efek 130.957.362.283 147.545.796.395 Marketable securities
Penempatan pada Bank Indonesia 10.838.800.169 7.153.961.092 Placements with Bank Indonesia and
dan bank lain other banks
Jumlah 426.073.463.879 418.150.996.493 Total
Jumlah pendapatan bunga yang diperoleh dari pihak Interest income from related parties amounted to
berelasi sebesar Rp2.512.310 dan Rp0 masing-masing untuk Rp2,512,310 and Rp0 for the years ended December 31,
tahun-tahun yang berakhir pada tanggal 31 Desember 2025 2025 and 2024, respectively (Note 31).
dan 2024 (Catatan 31).
26. BEBAN BUNGA 26. INTEREST EXPENSE
2025 2024
Simpanan Deposits
Deposito berjangka 141.848.356.086 134.651.658.102 Time deposits
Tabungan 1.292.603.778 2.281.916.969 Saving accounts
Giro 1.223.158.500 919.260.847 Current accounts
Interbank Call Money 458.996.372 408.234.243 Interbank Call Money
Lainnya - 66.478.204 Others
Jumlah 144.823.114.736 138.327.548.365 Total
Jumlah beban bunga kepada pihak berelasi sebesar Total interest expense to related parties amounted to
Rp17.599.926 dan Rp179.498.874 masing-masing untuk Rp17,599,926 and Rp179,498,874 for the years ended
tahun-tahun yang berakhir pada tanggal 31 Desember 2025 December 31, 2025 and 2024, respectively (Note 31).
dan 2024 (Catatan 31).
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Page 245
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. (PEMBENTUKAN) PEMULIHAN CADANGAN 27. (PROVISION FOR) REVERSAL OF ALLOWANCE OF
KERUGIAN PENURUNAN NILAI ATAS ASET IMPAIRMENT LOSSES ON FINANCIAL AND NON-
KEUANGAN DAN NONKEUANGAN FINANCIAL ASSETS
2025 2024
Aset keuangan Financial assets
Kredit yang diberikan (Catatan 11) (117.629.625.912) (85.860.174.413) Loans (Note 11)
Penempatan pada Bank Indonesia (8.394.880) - Placements with Bank Indonesia and
dan Bank lain (Catatan 7) other Banks (Note 7)
Aset nonkeuangan Non-financial assets
Agunan yang diambil alih (36.380.000.000) (17.000.000.000) Foreclosed asset (Note 14)
(Catatan 14)
Jumlah (154.018.020.792) (102.860.174.413) Total
28. TENAGA KERJA DAN TUNJANGAN 28. PERSONNEL AND BENEFITS
2025 2024
Gaji 33.626.447.434 30.632.616.618 Salaries
Tunjangan 17.320.552.936 15.643.983.924 Benefits
Imbalan kerja 3.365.631.152 1.471.812.453 Post-employment benefits
Pendidikan dan pelatihan 2.952.822.800 2.410.126.197 Education and training
Jumlah 57.265.454.322 50.158.539.192 Total
29. BEBAN UMUM DAN ADMINISTRASI 29. GENERAL AND ADMINISTRATIVE EXPENSES
2025 2024
Komunikasi dan TI 17.099.561.507 19.708.462.575 Communication and IT
Penyusutan dan amortisasi (Catatan 9.389.375.305 8.765.588.610 Depreciation and amortization
12 dan 13) (Notes 12 and 13)
Jasa Outsourcing 5.550.933.886 4.323.145.053 Outsourcing Service
Pajak dan perijinan 3.834.129.488 5.232.802.752 Taxes and licenses
Biaya pengawasan regulator 3.389.691.694 2.790.085.207 Regulator monitoring fee
Honorarium tenaga ahli 2.377.247.150 3.123.127.059 Professional fees
Transportasi 1.345.988.673 1.381.383.273 Transportation
Listrik dan air 1.265.995.571 1.267.360.707 Electricity and water
Sewa 1.070.350.425 1.249.593.792 Rental
Perbaikan dan pemeliharaan 870.861.484 1.869.628.037 Repairs and maintenance
Barang cetak dan keperluan kantor 816.214.802 541.936.404 Printing and office supplies
Asuransi 685.220.324 299.912.783 Insurance
Iklan dan promosi 353.624.752 770.336.320 Advertisement and promotions
Lain- lain 9.411.598.463 6.542.871.634 Others
Jumlah 57.460.793.524 57.866.234.206 Total
30. LABA PER SAHAM DASAR 30. BASIC PROFIT PER SHARE
Berikut ini adalah data yang digunakan untuk perhitungan Below are the data used to calculate the basic profit per
laba per saham dasar: share:
2025 2024
Laba bersih Net profit
Laba bersih untuk perhitungan laba 48.282.258.651 78.754.937.362 Net profit for the calculation of basic
per saham dasar profit per share
Jumlah saham Number of shares
Jumlah rata-rata tertimbang saham 3.688.866.845 3.688.866.845 Weighted average ordinary shares for
biasa untuk perhitungan laba per calculation of basic earnings per
saham dasar share
Laba per saham dasar 13,09 21,35 Basic profit per share
- 74 -
Page 246
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. SIFAT HUBUNGAN DAN TRANSAKSI DENGAN 31. NATURE OF RELATIONSHIP AND TRANSACTIONS
PIHAK-PIHAK BERELASI WITH RELATED PARTIES
Dalam kegiatan normal usahanya, Bank juga mengadakan In the normal course of business, the Bank also entered into
transaksi-transaksi tertentu dengan pihak-pihak yang certain transactions with related parties.
berelasi.
Transaksi dengan pihak-pihak berelasi dilakukan Transactions with related parties are made based on terms
berdasarkan persyaratan yang disetujui oleh kedua belah agreed by the parties, which may not be the same as those
pihak, yang mungkin tidak sama dengan transaksi lain yang of the transaction between unrelated parties.
dilakukan dengan pihak-pihak yang tidak berelasi.
Rincian sifat hubungan dan jenis transaksi yang signifikan The details of the relationship and type of significant
dengan pihak-pihak berelasi pada tanggal 31 Desember transactions with related parties as of December 31, 2025
2025 dan 2024 adalah sebagai berikut: and 2024 are as follows:
Pihak-pihak berelasi/ Sifat hubungan berelasi/ Jenis transaksi/
No. Related parties Nature of related party relationship Type of transactions
1 Bank of India Pemegang Saham/Shareholders Giro pada bank lain/ Current accounts with other
banks, Pinjaman singkat/ Call Money
2 Sudhiranjan Padhi Komisaris Utama Simpanan dari nasabah/ Deposits from Customers
3 Lungguk Gultom Komisaris Simpanan dari nasabah/ Deposits from Customers
4 Handadjaja Sulaiman Komisaris Simpanan dari nasabah/ Deposits from Customers
5 K S B Chandramouli Direktur Utama Simpanan dari nasabah/ Deposits from Customers
6 Chandra Sekhar Mukherjee Direktur Bisnis Simpanan dari nasabah/ Deposits from Customers
7 Carolina Dina Rusdiana Direktur Operasional Simpanan dari nasabah/ Deposits from Customers
8 Dennis Kusuma Halim Direktur Kepatuhan Simpanan dari nasabah/ Deposits from Customers
9 Rahmat Hendratama Direktur Keuangan Simpanan dari nasabah/ Deposits from Customers
10 Ajay Kapoor Kepala Divisi Simpanan dari nasabah/ Deposits from Customers
11 Anurag Singh Kepala Divisi Simpanan dari nasabah/ Deposits from Customers
12 Agung Eka Nugraha Kepala Divisi Simpanan dari nasabah/ Deposits from Customers
13 Arifin Siswidodo Kepala Divisi Simpanan dari nasabah/ Deposits from Customers
14 Jo Agus Mudafir Kepala Divisi Simpanan dari nasabah/ Deposits from Customers
15 Yuliadi Maulana PJS Kepala Divisi Simpanan dari nasabah/ Deposits from Customers
16 Erma Rumadja Kepala Divisi Simpanan dari nasabah/ Deposits from Customers
17 Hary Suryawan Dwiputra Kepala Divisi Simpanan dari nasabah/ Deposits from Customers
18 Dwi Anita Kurniasih Kepala Divisi Simpanan dari nasabah/ Deposits from Customers
19 Santoso Pribadi Kepala Divisi Simpanan dari nasabah/ Deposits from Customers
20 Armaikhi Fauzan Kepala Unit Simpanan dari nasabah/ Deposits from Customers
21 Adhi Pradhana Kepala Unit Simpanan dari nasabah/ Deposits from Customers
22 Eka Surya Chandra Kepala Unit Simpanan dari nasabah/ Deposits from Customers
23 Ruri Febriani Kepala Unit Simpanan dari nasabah/ Deposits from Customers
24 Deni Ferdian Kepala Unit Simpanan dari nasabah/ Deposits from Customers
25 Rifni Ivana Aziz Kepala Unit Simpanan dari nasabah/ Deposits from Customers
26 Arum Laras Nurani Kepala Seksi Simpanan dari nasabah/ Deposits from Customers
27 Ibrahim Iman Utomo Branch Manager Simpanan dari nasabah/ Deposits from Customers
28 Putu Puspitha Saraswati Branch Manager Simpanan dari nasabah/ Deposits from Customers
29 Ferry Widayanto Branch Manager Simpanan dari nasabah/ Deposits from Customers
30 Putu Diyah Ayu Pitaloka Branch Manager Simpanan dari nasabah/ Deposits from Customers
31 Rahmat Irfan Arfi Branch Manager Simpanan dari nasabah/ Deposits from Customers
32 Indarmawan Branch Manager Simpanan dari nasabah/ Deposits from Customers
33 Marthania Pratiwi Branch Manager Simpanan dari nasabah/ Deposits from Customers
34 Cherly Pongarang Branch Manager Simpanan dari nasabah/ Deposits from Customers
- 75 -
Page 247
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. SIFAT HUBUNGAN DAN TRANSAKSI DENGAN 31. NATURE OF RELATIONSHIP AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
Dalam menjalankan kegiatan usahanya, Bank juga In conducting its business, the Bank also entered into
mengadakan transaksi tertentu dengan pihak-pihak berelasi. certain transactions with related parties. According to the
Menurut manajemen Bank, transaksi-transaksi tersebut Bank’s management, transactions with related parties were
dilakukan dengan persyaratan dan kondisi normal seperti made at similar conditions and terms as those done with
yang dilakukan dengan pihak ketiga lainnya, kecuali third parties, except for loans to employees.
pinjaman yang diberikan kepada para karyawan. These transactions include the following:
Transaksi- transaksi tersebut meliputi:
a. Giro pada bank lain (Catatan 6) a. Current accounts with other banks (Note 6)
Pada tanggal 31 Desember 2025 dan 2024, persentase As of December 31, 2025 and 2024, percentages of
giro pada bank lain kepada pihak berelasi terhadap current accounts with other banks to related parties to
jumlah keseluruhan giro pada bank lain masing-masing total current accounts with other banks are
sebesar kurang lebih 8,57 % dan 15,64%. approximately 8.57% and 15.64% respectively.
b. Kredit (Catatan 11) b. Loans (Note 11)
Pada tanggal laporan posisi keuangan, persentase kredit At the statements of financial position date, the
yang diberikan kepada pihak berelasi terhadap jumlah percentages of loans to related parties were 0% as of
keseluruhan kredit yang diberikan adalah masing-masing December 31, 2025, and 2024, respectively. Interest
0% pada tanggal 31 Desember 2025 dan 2024. Tingkat rates per annum on loans to related parties were 0% in
bunga per tahun untuk kredit yang diberikan kepada 2025 and 2024.
pihak berelasi adalah masing-masing 0% pada tahun
2025 dan 2024.
c. Penempatan dana dari pihak-pihak berelasi dalam bentuk c. Placements of funds from related parties in the form of
simpanan (Catatan 17 dan 18) deposits (Notes 17 and 18)
- Giro - Current accounts
Pada tanggal laporan posisi keuangan, persentase At statements of financial position date, percentages
rekening giro pihak berelasi dari jumlah rekening of current accounts from related parties are 0.03%
giro adalah 0,03% dan 0,05% masing-masing pada and 0.05% of the total current accounts as of
tanggal 31 Desember 2025 dan 2024. Untuk rekening December 31, 2025 and 2024, respectively. Average
giro Rupiah, tingkat suku bunga rata-rata yang interest rates on currents accounts in Rupiah a
diberikan adalah 0,25% dan 0,25% masing-masing 0.25% and 0.25% in 2025 and 2024, respectively.
pada tahun 2025 dan 2024. Sedangkan untuk Dollar Average interest rates for current accounts in
Amerika Serikat adalah 0,25% dan 0,25% masing- United States Dollar are 0.25% and 0.25% in 2025
masing pada tahun 2025 dan 2024. and 2024, respectively.
- Tabungan - Saving accounts
Pada tanggal laporan posisi keuangan, persentase At statements of financial position date, percentages
tabungan pihak berelasi dari jumlah tabungan adalah of saving accounts from related parties accounted
1,11% dan 1,01% masing-masing pada tanggal for 1.11% and 1.01% of the total saving accounts as
31 Desember 2025 dan 2024. Tingkat bunga rata-rata of December 31, 2025 and 2024, respectively.
yang diberikan adalah 1,20% dan 1,49% masing- Average interest rates on saving accounts are 1.20%
masing pada tahun 2025 dan 2024. and 1.49% in 2025 and 2024, respectively.
- Deposito berjangka - Time deposits
Pada tanggal laporan posisi keuangan, persentase At statements of financial position date, percentages
deposito berjangka pihak berelasi dari jumlah of time deposits from related parties accounted for
deposito berjangka adalah 0,01% dan 0,19% masing- 0.01% and 0.19% of the total time deposits as of
masing pada tanggal 31 Desember 2025 dan 2024. December 31, 2025 and 2024, respectively. Average
Untuk deposito berjangka Rupiah, tingkat bunga rata- interest rate for time deposits in Rupiah is 4.57%
rata yang diberikan adalah 4,57% dan 4,64% masing- and 4.64% in 2025 and 2024, respectively. Average
masing pada tahun 2025 dan 2024. Untuk Dollar interest rates on time deposits in United States
Amerika Serikat adalah 3,90% dan 3,96% masing- Dollar are 3.90% and 3.96% in 2025 and 2024,
masing pada tahun 2025 dan 2024. respectively.
- 76 -
Page 248
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. SIFAT HUBUNGAN DAN TRANSAKSI DENGAN 31. NATURE OF RELATIONSHIP AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
c. Penempatan dana dari pihak-pihak berelasi dalam bentuk c. Placements of funds from related parties in the form of
simpanan (Catatan 17 dan 18) (lanjutan) deposits (Notes 17 and 18) (continued)
Saldo simpanan dari nasabah dan simpanan dari bank The balance of deposits from customers and deposits
lain dari pihak berelasi dapat diikhtisarkan sebagai from other banks with related parties are summarised
berikut: as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Simpanan dari nasabah Deposits from customers
Deposito berjangka 152.676.361 4.801.653.556 Time deposits
Tabungan 1.168.350.972 975.540.146 Savings accounts
Giro 188.556.399 235.601.347 Current accounts
Sub jumlah 1.509.583.732 6.012.795.049 Sub total
Simpanan dari bank lain Deposits from other banks
Giro 62.851.460 61.585.611 Current accounts
Interbank Call Money - 209.235.000.000 Interbank Call Money
Sub jumlah 62.851.460 209.296.585.611 Sub total
Jumlah 1.572.435.192 215.309.380.660 Total
Persentase terhadap jumlah 0,04% 0,07% Percentage to total liabilities
liabilitas
2025 2024
Pendapatan bunga – kredit 2.512.310 - Interest income - loans
Beban bunga Interest expense
Deposito berjangka - 169.981.725 Time deposits
Giro 260.130 465.282 Current accounts
Tabungan 17.339.796 9.051.090 Savings accounts
Jumlah 17.599.926 179.498.097 Total
Persentase terhadap jumlah beban 0,01% 0,01%
Percentage to total interest expenses
bunga
d. Liabilitas lain-lain (Catatan 21) d. Other liabilities (Note 21)
- Bunga yang masih harus dibayar - Accrued interest
Pada tanggal 31 Desember 2025 dan 2024, persentase As of December 31, 2025 and 2024, the percentage of
bunga yang masih harus dibayar kepada pihak berelasi interest accrued to related parties on the total other
terhadap jumlah keseluruhan liabilitas lain-lain liabilities amounted to 0,00% and 0,08%, respectively.
masing-masing sebesar 0,00% dan 0,08%.
Saldo liabilitas komitmen dan kontinjensi kepada Outstanding commitments and contingent liabilities to
pihak-pihak berelasi pada tanggal 31 Desember 2025 dan related parties as of December 31, 2025 and 2024
2024 masing-masing sebesar Rp0. amounted to Rp0, respectively.
- 77 -
Page 249
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. KOMITMEN DAN KONTINJENSI 32. COMMITMENTS AND CONTINGENCIES
Bank memiliki tagihan dan liabilitas komitmen dan The Bank has commitment and contingency receivables
kontinjensi sebagai berikut: and liabilities as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
KOMITMEN COMMITMENTS
Tagihan komitmen Commitment receivables
Rupiah Rupiah
Lainnya 51.706.294.801 49.716.912.491 Others
Dollar Amerika Serikat United States Dollar
Pembelian berjangka valuta asing 212.689.625.000 554.472.750.000 Purchase of foreign exchange
futures
Lainnya 21.078.188.161 20.764.640.097 Others
Jumlah tagihan komitmen 285.474.107.962 624.954.302.588 Total commitment receivables
Liabilitas komitmen Commitment liabilities
Rupiah Rupiah
Fasilitas kredit kepada nasabah 173.215.951.753 200.272.224.165 Unused loan commitments granted
yang belum digunakan to customers
Dollar Amerika Serikat United States Dollar
Fasilitas kredit kepada nasabah 56.810.328.469 19.922.638.863 Unused loan commitments granted to
yang belum digunakan Customers
L/C yang irrevocable dan masih 1.088.357.240 - Outstanding irrevocable letters of
berjalan credit
Penjualan berjangka valuta asing 7.670.500.000 337.995.000.000 Unsettled sales of foreign
yang belum selesai currencies forward
Jumlah liabilitas komitmen 238.785.137.462 558.189.863.028 Total commitment liabilities
Jumlah liabilitas komitmen – 46.688.970.500 66.764.439.560 Total commitment liabilities – net
bersih
KONTINJENSI CONTINGENCIES
Tagihan kontinjensi Contingent receivables
Rupiah Rupiah
Lainnya 21.759.123.403 9.911.778.039 Others
Dollar Amerika Serikat United States Dollar
Lainnya 13.838.454.269 8.516.844.846 Others
Jumlah tagihan kontinjensi 35.597.577.672 18.428.622.885 Total contingent receivables
Liabilitas kontinjensi Contingent liabilities
Rupiah Rupiah
Penerbitan jaminan dalam bentuk 25.341.424.140 30.418.043.322 Bank guarantees issued
bank garansi
Jumlah liabilitas kontinjensi 25.341.424.140 30.418.043.322 Total contingent liabilities
Jumlah tagihan kontinjensi – 10.256.153.532 (11.989.420.437) Total contingent receivables – net
bersih
Jumlah liabilitas komitmen dan 56.945.124.032 54.775.019.123 Total commitments and contingencies
kontinjensi liabilities
LAIN-LAIN OTHERS
Kredit hapus buku 960.589.600.728 821.955.101.073 Write-off
- 78 -
Page 250
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. KOMITMEN DAN KONTINJENSI (lanjutan) 32. COMMITMENTS AND CONTINGENCIES (continued)
Pada tanggal 31 Desember 2025 dan 2024, tidak terdapat As of December 31, 2025 and 2024, there were no
komitmen yang mengalami penurunan nilai. impairment on commitments.
Manajemen berpendapat bahwa tidak diperlukan adanya Management believes that no expected credit losses is
kerugian kredit ekspektasian pada liabilitas komitmen. necessary on commitment liabilities.
33. ASET DAN LIABILITAS MONETER DALAM MATA 33. MONETARY ASSETS AND LIABILITIES
UANG ASING DENOMINATED IN FOREIGN CURRENCIES
Posisi aset dan liabilitas moneter dalam mata uang asing The balances of monetary assets and liabilities
pada tanggal laporan posisi keuangan adalah sebagai denominated in foreign currencies at statements of
berikut: financial position dates are as follows:
31 Desember/ December 31, 2025
Mata uang
asing/
Foreign Setara dalam Rp/
currencies Equivalent in Rp
Aset Assets
Kas USD 308.893 5.150.790.775 Cash
Giro pada Bank Indonesia USD 2.230.000 37.185.250.000 Current accounts with Bank Indonesia
Giro pada bank lain USD 639.362 10.661.355.681 Current accounts with other banks
INR 869.966 161.378.723
EUR 7.572 148.204.376
JPY 1.043.710 111.155.115
SGD 6.763 87.680.688
HKD 28.066 60.125.363
GBP 257 5.758.437
Kredit yang diberikan Loans
Pihak ketiga USD 46.810.322 780.562.125.186 Third parties
Cadangan kerugian penurunan USD (2.182.558) (36.394.148.147) Allowance for impairment losses
nilai
Aset lain-lain USD 188.987 3.151.349.887 Other assets
Jumlah aset 800.891.026.084 Total assets
Liabilitas Liabilities
Liabilitas segera USD 30 500.250 Obligations due immediately
INR 71.658 13.292.631
Simpanan dari nasabah Deposits from customers
Giro Current accounts
Pihak berelasi USD 11.308 188.556.398 Related parties
Pihak ketiga USD 9.040.524 150.750.734.532 Third parties
Deposito berjangka Time deposits
Pihak ketiga USD 50.871.726 848.286.039.721 Third parties
Simpanan dari bank lain Deposits from other banks
Pihak berelasi SGD - - Related parties
Liabilitas lain-lain USD 356.726 5.948.408.458 Other liabilities
Jumlah liabilitas 1.005.187.531.990 Total liabilities
Aset – bersih (204.296.505.906) Assets – net
- 79 -
Page 251
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. ASET DAN LIABILITAS MONETER DALAM MATA 33. MONETARY ASSETS AND LIABILITIES
UANG ASING (lanjutan) DENOMINATED IN FOREIGN CURRENCIES
(continued)
Posisi aset dan liabilitas moneter dalam mata uang asing The balances of monetary assets and liabilities
pada tanggal laporan posisi keuangan adalah sebagai denominated in foreign currencies at statements of
berikut (lanjutan): financial position dates are as follows (continued):
31 Desember/ December 31, 2024
Mata uang
asing/
Foreign Setara dalam Rp/
currencies Equivalent in Rp
Aset Assets
Kas USD 135.829 2.186.167.755 Cash
Giro pada Bank Indonesia USD 1.790.000 28.810.050.000 Current accounts with Bank Indonesia
Giro pada bank lain USD 349.677 5.628.055.822 Current accounts with other banks
INR 196.655 36.967.207
EUR 6.735 112.870.932
JPY 1.205.968 124.250.883
SGD 11.338 134.298.292
HKD 37.834 78.433.297
GBP 5.289 106.943.137
Kredit yang diberikan Loans
Pihak ketiga USD 48.746.106 784.568.583.313 Third parties
Cadangan kerugian penurunan (6.013.230) (96.782.942.603) Allowance for impairment losses
USD
nilai
Aset lain-lain USD 154.080 2.479.917.600 Other assets
Jumlah aset 727.483.595.635 Total assets
Liabilitas Liabilities
Liabilitas segera USD 837 13.470.344 Obligations due immediately
Simpanan dari nasabah Deposits from customers
Giro Current accounts
Pihak berelasi USD 14.638 235.601.347 Related parties
Pihak ketiga USD 6.046.227 97.314.024.692 Third parties
Deposito berjangka Time deposits
Pihak ketiga USD 39.166.616 630.386.681.140 Third parties
Simpanan dari bank lain Deposits from other banks
Pihak berelasi USD 13.000.000 209.235.000.000 Related parties
Liabilitas lain-lain USD 354.050,89 5.698.449.075 Other liabilities
Jumlah liabilitas 942.883.226.598 Total liabilities
Aset – bersih (215.399.630.963) Assets – net
Kurs yang digunakan untuk menjabarkan aset dan liabilitas The foreign exchange rates used for assets and liabilities
dalam mata uang asing adalah kurs Reuters jam 16.00 denominated in foreign currencies were Reuters’ spot rates
Waktu Indonesia Barat. at 16:00 Western Indonesia Time.
- 80 -
Page 252
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. INFORMASI SEGMEN 34. SEGMENT INFORMATION
Bank beroperasi di dua wilayah utama: Daerah Khusus The Bank operates in two main areas: Special District of
Ibukota (DKI) Jakarta dan di luar DKI Jakarta. Jakarta (DKI Jakarta) and outside DKI Jakarta.
Berikut ini adalah informasi segmen berdasarkan segmen The area segment information is as follows:
wilayah:
2025
DKI Jakarta/ Luar DKI Jakarta/
Special District Outside DKI Jumlah/
of Jakarta Jakarta Total
PENDAPATAN INCOME
Pendapatan bunga 353.524.773.316 72.548.690.563 426.073.463.879 Interest income
Pendapatan lainnya 101.286.292.574 12.234.326.655 113.520.619.229 Other income
Jumlah 454.811.065.890 84.783.017.218 539.594.083.108 Total
Laba operasi segmen 32.547.723.204 30.769.441.520 63.317.164.724 Segment operating profit
Laba sebelum pajak 32.909.921.240 30.777.896.225 63.687.817.465 Profit before tax
Laba – bersih 48.282.258.651 Net – loss
31 Desember/ December 31, 2025
DKI Jakarta/ Luar DKI Jakarta/
Special District Outside DKI Jumlah/
of Jakarta Jakarta Total
INFORMASI LAINNYA OTHER INFORMATION
ASET ASSETS
Penempatan pada Bank 989.932.042.914 - 989.932.042.914 Placements with Bank
Indonesia dan bank Indonesia and other
lain – bersih banks – net
Efek-efek – bersih 1.769.672.420.848 - 1.769.672.420.848 Marketable securities – net
Kredit yang diberikan – 3.059.717.348.766 1.065.667.686.477 4.125.385.035.243 Loans – net
bersih
Aset tetap – bersih 95.935.178.099 39.081.508.596 135.016.686.695 Fixed assets – net
Aset lain-lain 138.109.692.898 19.129.419.180 157.239.112.078 Other assets
Jumlah aset 6.053.366.683.525 1.123.878.614.253 7.177.245.297.778 Total assets
LIABILITAS LIABILITIES
Simpanan dari nasabah 3.109.583.012.502 508.132.206.795 3.617.715.219.297 Deposits from customers
Liabilitas lain-lain 43.581.631.098 3.694.046.454 47.275.677.552 Other liabilities
Jumlah liabilitas 3.153.164.643.600 511.826.253.249 3.664.990.896.849 Total liabilities
Pengeluaran modal 5.564.744.139 39.083.000 5.603.827.139 Capital expenditures
Penyusutan dan 5.430.542.495 433.772.305 5.864.314.800 Depreciation and
amortisasi amortization
2024
DKI Jakarta/ Luar DKI Jakarta/
Special District Outside DKI Jumlah/
of Jakarta Jakarta Total
PENDAPATAN INCOME
Pendapatan bunga 373.056.500.137 45.094.496.356 418.150.996.493 Interest income
Pendapatan lainnya 82.962.992.918 6.046.952.525 89.009.945.443 Other income
Jumlah 456.019.493.055 51.141.448.881 507.160.941.936 Total
Laba operasi segmen 94.191.035.270 8.700.545.174 102.891.580.444 Segment operating profit
Laba sebelum pajak 92.598.095.417 8.717.341.632 101.315.437.049 Profit before tax
Laba – bersih 78.754.937.362 Net - loss
- 81 -
Page 253
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. INFORMASI SEGMEN (lanjutan) 34. SEGMENT INFORMATION (continued)
Berikut ini adalah informasi segmen berdasarkan segmen The area segment information is as follows: (continued)
wilayah: (lanjutan)
31 Desember/ December 31, 2024
DKI Jakarta/ Luar DKI Jakarta/
Special District Outside DKI Jumlah/
of Jakarta Jakarta Total
INFORMASI LAINNYA OTHER INFORMATION
ASET ASSETS
Penempatan pada Bank 261.590.468.552 - 261.590.468.552 Placements with Bank
Indonesia dan bank Indonesia and other
lain – bersih banks – net
Efek-efek – bersih 2.229.185.320.643 - 2.229.185.320.643 Marketable securities – net
Kredit yang diberikan – 3.485.866.957.237 535.367.109.065 4.021.234.066.302 Loans – net
bersih
Aset tetap – bersih 91.156.439.646 34.708.689.405 125.865.129.051 Fixed assets – net
Aset lain-lain 166.881.299.706 10.400.471.011 177.281.770.717 Other assets
Jumlah aset 6.234.680.485.784 580.476.269.481 6.815.156.755.265 Total assets
LIABILITAS LIABILITIES
Simpanan dari nasabah 2.680.497.687.687 422.208.237.870 3.102.705.925.557 Deposits from customers
Liabilitas lain-lain 429.520.045.130 (174.432.367.535) 255.087.677.595 Other liabilities
Jumlah liabilitas 3.110.017.732.817 247.775.870.335 3.357.793.603.152 Total liabilities
Pengeluaran modal 1.602.452.954 98.763.940 1.701.216.894 Capital expenditures
Penyusutan dan 3.125.177.514 431.954.086 3.557.131.600 Depreciation and
amortisasi amortization
35. JAMINAN PEMERINTAH TERHADAP LIABILITAS 35. GOVERNMENT’S GUARANTEE ON COMMERCIAL
PEMBAYARAN BANK UMUM BANKS’ OBLIGATIONS
Berdasarkan Undang-undang Republik Indonesia Based on the Law No. 24 year 2004 of the Republic of
No. 24 tahun 2004 tanggal 22 September 2004, Pemerintah Indonesia dated September 22, 2004, The Government has
telah membentuk lembaga penjaminan independen, yaitu established an independent guarantee institution, namely
Lembaga Penjamin Simpanan (LPS) untuk menjamin dana the Deposit Insurance Corporation (LPS) to guarantee
masyarakat termasuk dana dari bank lain dalam bentuk giro, public funds including funds from other banks in the form
deposito, sertifikat deposito, tabungan dan/atau bentuk of demand deposits, deposits, certificates of deposit,
lainnya yang dipersamakan dengan itu. savings and/or other equivalent forms.
Berdasarkan Salinan Peraturan LPS No. 1 Tahun 2023 Based on a copy of the LPS Regulation No. 1 Year 2023
tanggal 25 Mei 2023 tentang Program Penjaminan dated May 25, 2023 the Deposit Guarantee Program, the
Simpanan, besarnya saldo yang dijamin untuk setiap maximum guaranteed balance for each customer at one
nasabah pada satu bank adalah paling tinggi sebesar bank is Rp2,000,000,000.
Rp2.000.000.000.
Suku bunga penjaminan LPS pada tanggal 31 Desember The LPS deposit interest rates as of December 31, 2025
2025 dan 2024 masing-masing sebesar 3,5% dan 4,25% and 2024 is 3.5% and 4.25% for deposits in Rupiah
untuk simpanan dalam mata uang Rupiah, dan masing- currency, and 2% and 2.25% for deposits in foreign
masing sebesar 2% dan 2,25% untuk simpanan dalam mata currencies, respectively.
uang asing.
Beban premi penjaminan yang dibayarkan untuk tahun Guarantee premium expense paid for the years ended
tahun yang berakhir pada 31 Desember 2025 dan 2024 December 31, 2025 and 2024 amounted to
masing-masing sebesar Rp6.804.791.376 dan Rp6,804,791,376 and Rp6,299,027,054, respectively.
Rp6.299.027.054.
- 82 -
Page 254
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. NILAI WAJAR INSTRUMEN KEUANGAN 36. FAIR VALUE OF FINANCIAL INSTRUMENTS
Sebagian besar instrumen keuangan pada laporan posisi A significant number of financial instruments are carried
keuangan disajikan menggunakan nilai wajar. at fair value in the statements of financial position.
Tabel di bawah ini menyajikan nilai tercatat dan nilai wajar The table below presents the carrying amount and fair
dari aset keuangan dan liabilitas keuangan pada tanggal values of the financial assets and liabilities as of December
31 Desember 2025 dan 2024. 31, 2025 and 2024.
31 Desember/ December 31, 2025
Nilai tercatat/ Nilai wajar/
Carrying value Fair value
Aset keuangan Financial assets
Nilai wajar diamortisasi Amortised cost
Kas 28.286.886.475 28.286.886.475 Cash
Giro pada Bank Indonesia 257.858.656.014 257.858.656.014 Current accounts with Bank Indonesia
Giro pada bank lain – bersih 12.278.670.345 12.278.670.345 Current accounts with other banks – net
Penempatan pada Bank Indonesia 719.794.716.555 719.794.716.555 Placements with Bank Indonesia and
dan bank lain other banks
Efek-efek 1.668.184.216.430 1.668.184.216.430 Marketable securities
Efek-efek yang dibeli dengan janji 101.488.204.418 101.488.204.418 Securities purchased under agreements
dijual Kembali to resell
Kredit yang diberikan 4.189.110.101.793 4.189.110.101.793 Loans
Aset lain-lain*) 25.771.326.934 25.771.326.934 Other assets*)
Nilai wajar melalui laba rugi Fair value through profit or loss
Tagihan derivatif 44.420.000 44.420.000 Derivative receivables
Jumlah aset keuangan 7.002.817.198.964 7.002.817.198.964 Total financial assets
Liabilitas keuangan Financial liabilities
Biaya perolehan diamortisasi Amortised cost
Liabilitas segera 919.912.657 919.912.657 Obligations due immediately
Simpanan dari nasabah 3.617.715.219.297 3.617.715.219.297 Deposits from customers
Simpanan dari bank lain 62.851.460 62.851.460 Deposits from other banks
Liabilitas lain-lain**) 12.759.887.586 12.759.887.586 Other liabilities**)
Jumlah liabilitas keuangan 3.631.457.871.000 3.631.457.871.000 Total financial liabilities
31 Desember/ December 31, 2024
Nilai tercatat/ Nilai wajar/
Carrying value Fair value
Aset keuangan Financial assets
Nilai wajar diamortisasi Amortised cost
Kas 14.060.906.255 14.060.906.255 Cash
Giro pada Bank Indonesia 150.335.811.997 150.335.811.997 Current accounts with Bank Indonesia
Giro pada bank lain – bersih 7.269.818.799 7.269.818.799 Current accounts with other banks – net
Penempatan pada Bank Indonesia 103.984.837.756 103.984.837.756 Placements with Bank Indonesia and
dan bank lain other banks
Efek-efek 1.962.740.993.730 1.962.740.993.730 Marketable securities
Efek-efek yang dibeli dengan janji 266.444.326.915 266.444.326.915 Securities purchased under agreements
dijual Kembali to resell
Kredit yang diberikan 4.140.311.144.537 4.140.311.144.537 Loans
Aset lain-lain*) 21.565.060.243 21.565.060.243 Other assets*)
Nilai wajar melalui laba rugi Fair value through profit or loss
Tagihan derivative 1.349.500.000 1.349.500.000 Derivative receivables
Jumlah aset keuangan 6.668.062.400.232 6.668.062.400.232 Total financial assets
- 83 -
Page 255
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. NILAI WAJAR INSTRUMEN KEUANGAN (lanjutan) 36. FAIR VALUE OF FINANCIAL INSTRUMENTS
(continued)
Tabel di bawah ini menyajikan nilai tercatat dan nilai wajar The table below presents the carrying amount and fair
dari aset keuangan dan liabilitas keuangan pada tanggal values of the financial assets and liabilities as of December
31 Desember 2025 dan 2024. (lanjutan) 31, 2024 and 2024. (continued)
31 Desember/ December 31, 2024
Nilai tercatat/ Nilai wajar/
Carrying value Fair value
Liabilitas keuangan Financial liabilities
Biaya perolehan diamortisasi Amortised cost
Simpanan dari nasabah 3.102.705.925.559 3.102.705.925.559 Deposits from customers
Simpanan dari bank lain 209.296.585.611 209.296.585.611 Deposits from other banks
Liabilitas lain-lain**) 12.019.621.210 12.019.621.210 Other liabilities**)
Jumlah liabilitas keuangan 3.324.022.132.380 3.324.022.132.380 Total financial liabilities
*) Aset lain lain terdiri dari pendapatan bunga yang masih *) Other assets consist of accrued interest receivables.
harus diterima.
**) Liabilitas lain-lain terdiri dari bunga yang masih harus **) Other liabilities consist of accrued interest and security
dibayar dan setoran jaminan. deposits.
Nilai wajar aset keuangan dan liabilitas keuangan di atas The fair values of the above financial assets and liabilities
diukur dengan dasar sebagai berikut: are determined based on the following:
Aset keuangan Financial assets
Nilai tercatat dari kas dan setara kas, serta penempatan The carrying amount of cash and cash equivalents, as well
dengan suku bunga mengambang adalah perkiraan yang as placements with floating rates are a reasonable
layak atas nilai wajar. approximation of fair value.
Estimasi nilai wajar terhadap penempatan dengan suku The estimated fair values of fixed interest bearing
bunga tetap, efek-efek, efek-efek yang dibeli dengan janji placements, marketable securities, securities purchased
untuk dijual kembali, tagihan akseptasi dan aset lain-lain under agreements to resell, acceptance receivables and
ditetapkan berdasarkan diskonto arus kas dengan other assets were based on discounted cash flows using
menggunakan suku bunga pasar uang yang berlaku untuk prevailing money market interest rates for debts with
utang dengan risiko kredit dan sisa jatuh tempo yang similar credit risk and remaining maturity. Since the
serupa. Karena sisa jatuh tempo di bawah satu tahun maturity is below one year, the carrying amounts of fixed
sehingga nilai tercatat dari penempatan dengan suku bunga rate placements, securities purchased under agreements to
tetap, efek-efek yang dibeli dengan janji untuk dijual resell, acceptance receivables and other assets were a
kembali, tagihan akseptasi dan aset lain-lain adalah reasonable approximation of their fair values.
perkiraan yang layak atas nilai wajar.
Portofolio kredit Bank secara umum terdiri dari pinjaman Generally, the Bank’s portfolio consists of loans with
yang diberikan dengan suku bunga mengambang dan floating interest rate and short-term loans with fixed
pinjaman yang diberikan jangka pendek dengan suku bunga interest rate. Loans are stated at amortized cost. The
tetap. Pinjaman yang diberikan dinyatakan berdasarkan estimated fair value of loans represents the discounted
biaya yang diamortisasi. Nilai wajar dari pinjaman yang amount of estimated future cash flows expected to be
diberikan menunjukkan nilai diskon dari perkiraan arus kas received by the Bank using the current market rates.
masa depan yang diharapkan akan diterima oleh Bank
dengan menggunakan suku bunga pasar saat ini.
Nilai tercatat dari pinjaman yang diberikan dengan suku The carrying amount of floating rate loans and short-term
bunga mengambang dan nilai tercatat atas pinjaman jangka fixed rate loans are the reasonable approximation of their
pendek dengan suku bunga tetap adalah perkiraan yang fair values.
layak atas nilai wajar.
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Page 256
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. NILAI WAJAR INSTRUMEN KEUANGAN (lanjutan) 36. FAIR VALUE OF FINANCIAL INSTRUMENTS
(continued)
Liabilitas keuangan Financial liabilities
Estimasi nilai wajar liabilitas segera, simpanan tanpa jatuh The estimated fair value of obligations due immediately
tempo, termasuk simpanan tanpa bunga adalah sebesar and deposits with no stated maturity, which include non-
jumlah yang harus dibayarkan kembali sewaktu-waktu. interest bearing deposits, are the amounts repayable on
demand.
Estimasi nilai wajar terhadap simpanan dengan tingkat suku The estimated fair values of fixed interest bearing deposits
bunga tetap dan liabilitas akseptasi ditetapkan berdasarkan and acceptance payables are based on discounted cash
diskonto arus kas dengan menggunakan suku bunga utang flows using interest rates for new debts with similar
baru dengan sisa jatuh tempo yang serupa. Karena sisa jatuh remaining maturity. Since the maturity is below one year,
tempo dibawah satu tahun sehingga nilai tercatat dari the carrying amounts of fixed rate deposits, acceptance
simpanan dengan suku bunga tetap, liabilitas akseptasi dan payables and other liabilities are the reasonable
liabilitas lain-lain adalah perkiraan yang layak atas nilai approximation of their fair values.
wajar.
Hirarki nilai wajar Fair value hierarchy
PSAK 113, “Pengukuran nilai wajar” mensyaratkan SFAS 113, “Fair value measurement” requires disclosure
pengungkapan atas pengukuran nilai wajar dengan tingkat of fair value measurements by level of the following fair
hirarki nilai wajar sebagai berikut: value measurement hierarchy:
- Harga kuotasian (tidak disesuaikan) dalam pasar aktif - Quoted prices (unadjusted) in active markets for
untuk aset atau liabilitas yang identik (tingkat 1); identical assets or liabilities (level 1);
- Input selain harga kuotasian yang termasuk dalam tingkat - Inputs other than quoted prices included within level 1
1 yang dapat diobservasi untuk aset atau liabilitas, baik that are observable for the asset or liability, either
secara langsung (misalnya harga) atau secara tidak directly (as prices) or indirectly (as derived from prices)
langsung (misalnya derivasi dari harga) (tingkat 2); dan (level 2); and
- Input untuk aset atau liabilitas yang bukan berdasarkan - Inputs for the asset or liability that are not based on
data pasar yang dapat diobservasi (input yang tidak dapat observable market data (unobservable inputs) (level 3).
diobservasi) (tingkat 3).
Tabel di bawah ini menunjukkan instrumen keuangan yang The table below shows the financial instruments measured
diukur pada nilai wajar yang dikelompokkan berdasarkan at fair value grouped according to the fair value hierarchy:
hirarki nilai wajar:
31 Desember/ December 31, 2025
Jumlah
tercatat/ Total
carrying amount Level 1 Level 2 Level 3
Aset keuangan Financial assets
Nilai wajar melalui Fair value through
laba rugi profit or loss
Tagihan derivatif 44.420.000 44.420.000 - - Derivative receivables
Tidak terdapat pengalihan antara tingkat 1 dan 2 selama There were no transfers between levels 1 and 2 during
periode berjalan. the period.
Nilai wajar untuk instrumen keuangan yang The fair value of financial instruments traded in active
diperdagangkan di pasar aktif ditentukan berdasarkan markets is based on quoted market prices at the reporting
kuotasi nilai pasar pada tanggal pelaporan. date.
Nilai wajar instrumen keuangan yang tidak diperdagangkan The fair value of financial instruments that are not traded
di pasar aktif ditentukan dengan menggunakan teknik in an active market is determined using specific valuation
penilaian tertentu. Teknik tersebut menggunakan data pasar techniques. These valuation techniques use the observable
yang dapat diobservasi sepanjang tersedia dan seminimal market data where it is available and rely as little as
mungkin mengacu pada estimasi. Apabila seluruh input possible on estimates. If all significant inputs of fair value
signifikan atas nilai wajar dapat diobservasi, instrumen are observable, these financial instruments are included in
keuangan ini termasuk dalam tingkat 2. level 2.
- 85 -
Page 257
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. NILAI WAJAR INSTRUMEN KEUANGAN (lanjutan) 36. FAIR VALUE OF FINANCIAL INSTRUMENTS
(continued)
Hirarki nilai wajar (lanjutan) Fair value hierarchy (continued)
Teknik penilaian tertentu digunakan untuk menentukan Specific valuation technique used to determine
nilai instrumen keuangan atas perbed/aan yang digunakan the financial instruments value includes determination of
dengan menggunakan suku bunga yang berbeda. fair value of foreign exchange contracts using forward
exchange rates at reporting date.
37. MANAJEMEN RISIKO PERMODALAN 37. CAPITAL RISK MANAGEMENT
Bank memelihara modal yang dikelola untuk mengatasi The Bank maintains its managed capital base to cover
risiko yang melekat dalam bisnis perbankan. Kecukupan inherent risks in the banking business. The adequacy of the
modal Bank dipantau menggunakan rasio Kewajiban Bank’s capital is monitored using a Capital Adequacy
Penyediaan Modal Minimum (KPMM), sebagaimana Ratio (KPMM), as requested by Bank Indonesia.
disyaratkan oleh Bank Indonesia.
Pengelolaan modal Bank berfokus pada kepatuhan terhadap The Bank’s capital management focuses on compliance
jumlah modal minimum yang disyaratkan dan pemeliharaan with the minimum required capital and maintenance of an
rasio KPMM yang memadai untuk membiayai dan adequate KPMM to finance and sustain its day-to-day
menopang operasi dan untuk memaksimalkan nilai operations and to maximize ownership value. The Bank
kepemilikan pemegang saham. Bank dapat mengubah may change its capital structure based on changes of
struktur modal apabila terjadi perubahan kondisi ekonomi economic conditions and risk characteristics of business.
dan karakteristik risiko bisnis. Salah satu strategi dalam One of the capital management strategies is issuance of
manajemen modal adalah penerbitan saham. Pengelolaan capital stock. Capital management is performed by the
modal dilakukan oleh Dewan Direksi dan Dewan Komisaris Bank’s Board of Directors and Commissioners.
Bank.
Bank menghitung kebutuhan modal berdasarkan POJK Banks calculate capital requirements based on POJK
Nomor 11/POJK.03/2016 dan perubahannya POJK Nomor Number 11/POJK.03/2016 and its amendment POJK
34/POJK.03/2016 tentang Kewajiban Penyediaan Modal Number 34/POJK.03/2016 concerning the Capital
Minimum Bank Umum dimana modal yang diwajibkan Adequacy Ratio (CAR) for Commercial Banks, where the
regulator dianalisis dalam 2 tier sebagai berikut: capital required by the regulator is analyzed in 2 tiers as
follows:
• Modal inti (tier 1) merupakan modal inti utama. Modal • Core capital (tier 1) is core capital. Core capital
inti utama antara lain meliputi modal ditempatkan dan includes issued and fully paid-up capital, additional
disetor penuh, tambahan modal disetor, cadangan paid-in capital, general reserve, retained earnings and
umum, laba tahun-tahun lalu dan periode/tahun berjalan profit for the period/year (100%), other
(100%), penghasilan komprehensif lainnya, selisih comprehensive income, shortfall between allowable
kurang dari penyisihan penghapusan aset produktif amount of allowance for uncollectible account on
sesuai ketentuan Otoritas Jasa Keuangan (OJK) dan productive assets according to Financial Services
cadangan kerugian penurunan nilai aset produktif yang Authority (OJK) regulation and allowance for
diperbolehkan. Perhitungan pajak tangguhan dan aset impairment losses on productive assets. Calculation of
takberwujud merupakan faktor pengurang modal inti deferred tax and intangible assets are deducted from
utama. core capital.
• Modal pelengkap (tier 2) meliputi penyisihan • Suplementary capital (tier 2), which includes
penghapusan aset produktif sesuai ketentuan Otoritas allowance for uncollectible account on productive
Jasa Keuangan (OJK). assets according to Financial Services Authority
(OJK) regulation.
Bank tidak mempunyai modal inti tambahan yang The Bank does not have any additional core capital which
memenuhi kriteria peraturan BI yang berlaku. meets the criteria under prevailing BI regulation.
- 86 -
Page 258
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
37. MANAJEMEN RISIKO PERMODALAN (lanjutan) 37. CAPITAL RISK MANAGEMENT (continued)
Bank menghitung kebutuhan modal berdasarkan POJK Banks calculate capital requirements based on POJK
Nomor 11/POJK.03/2016 dan perubahannya POJK Nomor Number 11/POJK.03/2016 and its amendment POJK
34/POJK.03/2016 tentang Kewajiban Penyediaan Modal Number 34/POJK.03/2016 concerning the Capital
Minimum Bank Umum dimana modal yang diwajibkan Adequacy Ratio (CAR) for Commercial Banks, where the
regulator dianalisis dalam 2 tier sebagai berikut: (lanjutan) capital required by the regulator is analyzed in 2 tiers as
follows: (continued)
Kewajiban Penyediaan Modal Minimum sebagaimana Capital Adequacy Ratio are as follows:
dimaksud ditetapkan sebagai berikut:
• 8% dari Aset Tertimbang Menurut Risiko (ATMR) • 8% of Risk-Weighted Asset (ATMR) for banks with risk
untuk bank dengan profil risiko peringkat 1. rating 1.
• 9% sampai dengan kurang dari 10% dari ATMR untuk • 9% up to less than 10% of ATMR for banks with risk
bank dengan profil risiko peringkat 2. rating 2.
• 10% sampai dengan kurang dari 11% dari ATMR untuk • 10% up to less than 11% of ATMR for banks with risk
bank dengan profil risiko peringkat 3. rating 3.
• 11% sampai dengan 14% dari ATMR untuk bank • 11% up to 14% of ATMR for banks with risk rating
dengan profil risiko peringkat 4 atau peringkat 5. 4 or rating 5.
Posisi rasio kecukupan modal (KPMM) Bank pada The Bank’s capital adequacy ratio (CAR) as of December
31 Desember 2025 dan 2024 adalah masing-masing sebesar 31, 2025 and 2024 are 87.79% and 88.58%, respectively,
87,79% dan 88,58% dengan rincian sebagai berikut: computed as follows:
2025 2024
Rp000.000 Rp000.000
Modal Capital
Modal inti (Tier 1) 3.338.383 3.357.542 Core capital (Tier 1)
Modal pelengkap (Tier 2) 30.362 31.897 Supplementary capital (Tier 2)
Jumlah Modal 3.368.745 3.389.439 Total Capital
Aset tertimbang menurut risiko: Risk weighted assets:
Risiko kredit 3.618.673 3.635.421 Credit risk
Risiko operasional 218.466 191.181 Operational risk
Dengan memperhitungkan risiko 3.837.139 3.826.602 Including credit, market and operational
kredit, pasar dan operasional risks
Rasio Kewajiban Penyediaan Modal Capital Adequacy Ratio (KPMM):
Minimum (KPMM):
Rasio CET 1 87,00% 87,74% Ratio CET 1
Rasio Tier 1 87,00% 87,74% Ratio Tier 1
Rasio Tier 2 0,79% 0,83% Ratio Tier 2
Rasio Jumlah 87,79% 88,58% Ratio total
Rasio Kewajiban Penyediaan Modal 9,99% 10,00% Minimum Capital Adequacy Ratio
Minimum yang diwajibkan
- 87 -
Page 259
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. REKLASIFIKASI DI LAPORAN KEUANGAN 38. RECLASSIFICATIONS IN THE FINANCIAL
STATEMENTS
Akun dalam laporan posisi keuangan pada dan untuk tahun Certain accounts in the statement of financial position as of
yang berakhir pada tanggal 31 Desember 2024 telah and for the year ended December 31, 2024 have been
direklasifikasi agar sesuai dengan penyajian akun dalam reclassified to conform to the presentation of accounts in the
laporan posisi keuangan pada tanggal dan untuk tahun yang statement of financial position as of and for the year ended
berakhir pada tanggal 31 Desember 2025 untuk tujuan December 31, 2025 for comparative purposes.
perbandingan.
31 Desember / December 31, 2024
Dilaporkan
sebelumnya/
as previously Reklasifikasi/ Direklasifikasi/
reported Reclassification As Reclassified
Pendapatan bunga 430.198.945.952 705.579.331 430.904.525.283 Interest income
Pendapatan operasional (81.396.759.070) (705.579.331) (82.102.338.401) Other operating income
lainnya
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA ACCOUNTING STANDARDS
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia:
a. Giro pada Bank Indonesia a. Current accounts with Bank Indonesia
Bank dipersyaratkan untuk memiliki Giro Wajib The Bank is required to maintain Minimum Statutory
Minimum (GWM) dalam mata uang Rupiah dalam Reserves (GWM) in Rupiah for conventional banking
kegiatannya sebagai bank umum, serta GWM dalam and GWM in foreign currency for foreign exchange
mata uang asing dalam kegiatannya melakukan transactions. GWM are maintained in the form of
transaksi mata uang asing. GWM disimpan dalam current accounts with Bank Indonesia.
bentuk giro pada Bank Indonesia.
Rasio GWM Bank untuk rekening Rupiah dan mata The Bank’s GWM ratio for its Rupiah and foreign
uang asing pada tanggal 31 Desember 2025 dan 2024 currency accounts as of December 31, 2025 and 2024
adalah sebagai berikut: are as follows:
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Rupiah Rupiah
GWM Primer 9,9% 5,06% Primary GWM
Penyangga Likuiditas Macroprudential Liquidity Buffer
Makroprudensial (PLM) 64,28% 82,45% (PLM)
Dollar Amerika Serikat 4,06% 4,25% United States Dollar
- 88 -
Page 260
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
a. Giro pada Bank Indonesia (lanjutan) a. Current accounts with Bank Indonesia (continued)
Rasio GWM Pada tanggal 31 Desember 2025 dan 2024, The calculation of the GWM ratios as of December 31,
dihitung berdasarkan Peraturan Bank Indonesia (PBI) 2025 and 2024 are calculated based on Bank Indonesia
No. 20/3/PBI/2018 tanggal 29 Maret 2018 tentang Giro Regulation (PBI) No. 20/3/PBI/2018 dated March 29,
Wajib Minimum Bank Umum dalam Rupiah dan Valuta 2018 concerning Minimum Statutory Reserves for
Asing bagi Bank Umum Konvensional, Bank Umum Commercial Banks in Rupiah and Foreign Currency for
Syariah, dan Unit Usaha Syariah sebagaimana telah Commercial Banks, Sharia Commercial Banks, and
diubah terakhir dengan PBI No. 24/4/PBI/2022 tanggal Syaria Business Unit as last by PBI No. 24/4/PBI/2022
1 Maret 2022. PBI tersebut dijelaskan dengan Peraturan dated March 1, 2022. Those PBI are explained by
Anggota Dewan Gubernur (PADG) (PADG) No. 20/10/PADG/2018 dated May 31, 2018 has
No. 20/10/PADG/2018 tanggal 31 Mei 2018 been changed saveral times, last by PADG Number 8
sebagaimana telah diubah beberapa kali, terakhir dengan Year 2025 dated March 27, 2025 regarding “Minimum
PADG Nomor 8 Tahun 2025 tanggal 27 Maret 2025 Statutory Reserve Requirements in Rupiah and Foreign
tentang “Giro Wajib Minimum dalam Rupiah dan Valuta Currencies of Conventional Commercial Banking,
Asing bagi Bank Umum Konvensional, Bank Umum Sharia Commercial Banking and Sharia Business
Syariah, dan Unit Usaha Syariah”. Units”.
PLM adalah cadangan likuiditas minimum yang wajib PLM is the minimum liquidity reserve that must be
dipelihara oleh Bank dalam bentuk surat berharga yang maintained by Banks in the form of securities that meet
memenuhi persyaratan tertentu, yang besarnya certain requirements, the amount of which is determined
ditentukan oleh Bank Indonesia. by Bank Indonesia.
Bank telah memenuhi peraturan yang berlaku tentang The Bank has complied with the prevailing regulations
GWM Bank Umum Konvensional pada tanggal regarding GWM of Conventional Commercial Banks as
31 Desember 2025 dan 2024. of December 31, 2025 and 2024.
b. Giro pada bank lain b. Current accounts with other banks
Pada tanggal 31 Desember 2025 dan 2024, semua giro As of December 31, 2025 and 2024, all current accounts
pada bank lain diklasifikasikan sebagai lancar with other banks are classified as current based on the
berdasarkan kolektibilitas Bank Indonesia. collectibility of Bank Indonesia.
c. Penempatan pada bank lain dan Bank Indonesia c. Placements with other banks and Bank Indonesia
Penempatan pada Bank Indonesia dan bank lain pada Placements with Bank Indonesia and other banks as of
tanggal 31 Desember 2025 dan 2024 digolongkan December 31, 2025 and 2024 are classified as current
sebagai lancar berdasarkan kolektibilitas Bank based on Bank Indonesia collectibility. There were no
Indonesia. Tidak terdapat penempatan pada Bank placements with Bank Indonesia and other banks which
Indonesia dan bank lain yang diblokir atau dijaminkan. were blocked or guaranteed.
d. Tagihan dan liabilitas derivatif d. Derivative receivables and payables
Seluruh tagihan derivatif pada tanggal 31 Desember All derivative receivables as of December 31, 2025 and
2025 dan 2024 digolongkan sebagai lancar. 2024 are classified as current.
- 89 -
Page 261
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
e. Kredit yang diberikan e. Loans
Berdasarkan kualitas kredit By credit quality
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Lancar 3.338.757.779.006 3.627.752.087.529 Current
Dalam perhatian khusus 616.771.705.672 263.157.663.432 Special mention
Kurang lancar 10.306.493.520 - Substandard
Diragukan 11.010.495.515 1.298.696.416 Doubtful
Macet 212.263.628.080 248.102.697.159 Loss
Jumlah 4.189.110.101.793 4.140.311.144.536 Total
Dikurangi: Cadangan kerugian (63.725.066.550) (119.077.078.234) Less: Allowance for impairment
penurunan nilai losses
Jumlah kredit – bersih 4.125.385.035.243 4.021.234.066.302 Total loans- net
Rasio Non-Performing Loan (NPL) Non-Performing Loans (NPL) Ratio
Rasio pada tanggal 31 Desember 2025 dan 2024 adalah Ratio as of December 31, 2025 and 2024 are as follows:
sebagai berikut:
2025 2024
NPL Gross 5,58% 6,02% Gross NPL
NPL Neto 4,33% 3,48% Net NPL
Berdasarkan kredit yang direstrukturisasi By restructured loans
Pada tanggal 31 Desember 2025 dan 2024, jumlah kredit As of December 31, 2025 and 2024, total restructured loans
yang direstrukturisasi selama tahun berjalan berdasarkan during the year based on the collectibility are as follow:
kolektibilitas adalah:
31 Desember/ December 31, 2025
Dalam
Perhatian Kurang
Lancar/ khusus/ lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Sub-standard Doubtful Loss Total
Perpanjangan - 88.232.857.147 - - 66.694.941.498 154.927.798.645 Extension of
jangka credit terms
waktu dan and other
skema lain scheme
31 Desember/ December 31, 2024
Dalam
Perhatian Kurang
Lancar/ khusus/ lancar/ Diragukan/ Macet/ Jumlah/
Current Special mention Sub-standard Doubtful Loss Total
Perpanjangan 65.041.201 18.972.237.500 - - 235.602.697.159 254.639.975.860 Extension of
jangka credit terms
waktu dan and other
skema lain scheme
- 90 -
Page 262
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
e. Kredit yang diberikan (lanjutan) e. Loans (continued)
Pada tanggal 31 Desember 2025 dan 2024, Bank tidak As of December 31, 2025 and 2024, the Bank did not
melampaui Batas Maksimum Pemberian Kredit (BMPK) exceed its Legal Lending Limit (LLL) to related parties.
kepada pihak berelasi.
f. Efek-efek yang dibeli dengan janji dijual kembali f. Securities purchased under agreements to resell
Efek-efek yang dibeli dengan janji dijual kembali di atas Securities purchased under agreements to resale are
diklasifikasikan sebagai lancar. classified as current.
g. Manajamen Risiko g. Risk management
Risiko dalam konteks perbankan merupakan suatu Risk in the context of banking is a potential event, which
potensi kejadian, baik yang diperkirakan (expected) is either estimated (expected) and not estimated
maupun yang tidak diperkirakan (unexpected) yang (unexpected) that can give negative impact to the Banks
berdampak negatif terhadap profitabilitas dan rentability and capital.
permodalan Bank.
Manajemen risiko adalah serangkaian metodologi dan Risk management is a set of methodologies and
prosedur yang digunakan untuk mengidentifikasi, procedures used to identify, measure, monitor, or
mengukur, memantau, dan mengendalikan risiko yang control the risks arising from the entire Bank’s business
timbul dari seluruh kegiatan usaha Bank, termasuk activities, including the efforts to mitigate and/or
upaya untuk memitigasi dan/atau meminimalisir minimize financial or non-financial losses that may
kerugian finansial maupun non-finansial yang mungkin arise from product and services of the Bank, the
timbul dari produk dan layanan Bank, hubungan antara relationship between the Bank and its customer is also
Bank dengan nasabah maupun dalam internal Bank. within the Bank internal.
Bank menerapkan manajemen risiko secara independen The Bank implements risk management independently
dan merujuk pada ketentuan Otoritas Jasa Keuangan and in accordance with the provisions of the Financial
(OJK), Bank Indonesia (BI) serta best practice yang Services Authority (OJK), Bank Indonesia (BI) and best
diterapkan perbankan nasional yaitu Pernyataan Standar practices implemented by national banks namely
Akuntansi Keuangan (PSAK). Bank menerapkan konsep Statement of Financial Accounting Standards (SFAS).
Enterprise Risk Management (ERM) sebagai salah satu Bank applied concept of Enterprise Risk Management
strategi manajemen risiko yang komprehensif dan (ERM) as one of the comprehensive and integrated risk
terintegrasi, yang disesuaikan dengan kebutuhan bisnis management strategies, tailored to the Bank’s business
dan operasional Bank. and operation requirement.
ERM adalah sebuah proses manajemen risiko yang ERM is a risk management process that is inherent in
melekat dalam proses bisnis Bank, artinya manajemen the Bank's business processes, meaning that risk
risiko menjadi bagian yang menyatu dalam pengambilan management is an integral part of the Bank's daily
keputusan bisnis Bank sehari-hari. Dengan ERM, Bank business decision making. With ERM, the Bank will have
akan memiliki kerangka kerja manajemen risiko yang a systematic and comprehensive risk management
sistematis dan menyeluruh dengan menghubungkan framework by linking the capital management strategy
pengelolaan modal dan proses bisnis dengan risiko yang and business processes with the risk full faced.
dihadapi secara utuh.
Kerangka manajemen risiko maupun pelaksanaan Good The risk management framework and implementation of
Corporate Governance dalam Bank mengacu pada Good Corporate Governance in Bank refers to
Peraturan Otoritas Jasa Keuangan (POJK) Nomor Financial Services Authority Regulation (POJK)
18/POJK.03/2016 dan Surat Edaran Otoritas Jasa No. 18/POJK.03/2016 and Financial Services Authority
Keuangan (SEOJK) Nomor 34/SEOJK.03/2016 tentang Circular Letter (SEOJK) No. 34/SEOJK.03/2016
Penerapan Manajemen Risiko Bagi Bank Umum serta concerning Implementation of Risk Management for
POJK Nomor 17 Tahun 2023 dan SEOJK Nomor Commercial Banks also POJK Nomor 17 Year 2023 dan
14/SEOJK.03/2025 tentang Penerapan Tata Kelola Bagi SEOJK Nomor 14/SEOJK.03/2025 concerning
Bank Umum. Implementation of Good Corporate Governance for
Commercial Banks.
- 91 -
Page 263
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Bank menyadari bahwa lanskap perbankan, baik The Bank recognizes that the banking landscape, both
eksternal maupun internal, tengah mengalami externally and internally, is undergoing a dynamic
transformasi yang dinamis. Perkembangan ini diiringi transformation. These developments are accompanied
dengan meningkatnya kompleksitas berbagai risiko by an increasing complexity of various risks inherent in
dalam menjalankan kegiatan usaha. Sebagai respons, its business operations. In response, the Bank is
Bank secara berkelanjutan memperkuat penerapan Tata committed to continuously enhancing the
Kelola Perusahaan yang Baik (Good Corporate implementation of (Good Corporate Governance) and
Governance) dan mengoptimalkan efektivitas optimizing the effectiveness of its risk management
pengelolaan risiko. Upaya strategis ini dilaksanakan framework. These strategic initiatives are undertaken in
dalam rangka mematuhi seluruh ketentuan peraturan full compliance with all applicable laws and regulations,
perundang-undangan yang berlaku, serta sebagai wujud reflecting our commitment to building business
komitmen untuk membangun ketahanan usaha dan resilience and creating sustainable value for all
menciptakan nilai berkelanjutan bagi seluruh pemangku stakeholders.
kepentingan.
Bank senantiasa menerapkan kebijakan dan strategi Bank has always implemented an effective risk
manajemen risiko yang efektif dalam upaya merespon management policy and strategy to respond the above
kondisi tersebut. condition.
Pengawasan aktif dari Direksi dan Dewan Komisaris Active supervision from Board of Directors and Board
dalam aktivitas manajemen risiko Bank secara langsung of Commissioners on Bank risk management activities
dan tidak langsung diimplementasikan melalui directly and indirectly implemented by forming some
pembentukan komite. Komite di tingkat Dewan committees. Committees supervised by Board of
Komisaris yaitu Komite Pemantauan Risiko. Komite Commissioners level. namely Risk Monitoring
Audit. serta Komite Nominasi dan Remunerasi. Komite Committee. Audit Committee. and Nomination and
tersebut memiliki tugas dan tanggung jawab untuk Remuneration Committee. The committees have the duty
melakukan kajian dan evaluasi atas kebijakan dan and responsibility to conduct studies and evaluations of
pelaksanaan manajemen risiko Bank. policies and implementation of Bank risk management.
Implementasi manajemen risiko dilakukan melalui The implementation of risk management through
4 pilar penerapan manajemen risiko yaitu: 4 pillars of the application of risk management, namely
- Tata kelola risiko melalui pengawasan aktif Direksi - Risk governance through active supervision from the
dan Dewan Komisaris; Board of Directors and Board of Commissioners;
- Kerangka manajemen risiko melalui kecukupan - Risk management framework through adequacy of
kebijakan dan prosedur manajemen risiko serta risk management policies and procedures and
penetapan limit; setting limits;
- Proses manajemen risiko (identifikasi, pengukuran, - Risk management processes (risk identification,
pemantauan dan pengendalian risiko), kecukupan measurement, monitoring and control), adequacy of
sumber daya manusia, dan kecukupan sistem human resources, and adequacy of management
informasi manajemen; serta information systems; and
- Sistem pengendalian risiko yang menyeluruh. - Comprehensive risk control system
- 92 -
Page 264
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Sesuai ketentuan regulator, Bank mengelola dan In accordance with regulatory provisions, the Bank has
menerapkan manajemen risiko pada 8 jenis risiko yaitu: managed and implemented risk management on 8 types
of risks, namely:
1. Risiko Kredit; 1. Credit Risk;
2. Risiko Likuiditas; 2. Liquidity Risk;
3. Risiko Pasar; 3. Market Risk;
4. Risiko Operasional; 4. Operational Risk;
5. Risiko Hukum; 5. Legal Risk;
6. Risiko Reputasi; 6. Reputation Risk;
7. Risiko Strategis; dan 7. Strategic Risk; and
8. Risiko Kepatuhan. 8. Compliance Risk.
Guna mendukung penerapan manajemen risiko yang To support the implementation of an effective risk
efektif, Bank telah membentuk Satuan Kerja Manajemen management framework, the Bank has established an
Risiko (SKMR) yang beroperasi secara independen dari independent Risk Management Work Unit (SKMR),
fungsi operasional dan Satuan Kerja Audit Intern which operates independently from both the operational
(SKAI). Struktur independensi ini memastikan bahwa units and the Internal Audit Work Unit (SKAI). This
pengelolaan risiko dilaksanakan secara terpadu, terarah, independent structure ensures that risk management is
terkoordinasi, dan berkesinambungan. carried out in an integrated, directed, coordinated, and
sustainable manner.
Lebih lanjut, dalam rangka mengoptimalkan pengelolaan Furthermore, to optimize risk oversight, the Bank has a
risiko, Bank memiliki Komite Manajemen Risiko yang Risk Management Committee comprised of members
keanggotaannya terdiri atas unsur Direksi dan pejabat from the Board of Directors and relevant senior
senior terkait. Komite ini memiliki tugas untuk management. This committee is tasked with the
mengidentifikasi, mengukur, mengendalikan, dan identification, measurement, control, and periodic
memantau berbagai risiko usaha secara berkala, monitoring of various business risks, thereby ensuring
sehingga memastikan kesiapan dan ketahanan Bank the Bank's preparedness and resilience in navigating an
dalam menghadapi dinamika lanskap risiko yang ever-evolving risk landscape.
senantiasa berubah.
Satuan Kerja Manajemen Risiko (SKMR) menjalankan SKMR has the main function of conducting risk studies
fungsi utamanya dalam penelaahan dan pemantauan The Risk Management Work Unit (SKMR) executes its
risiko, mencakup analisis terhadap tingkat risiko inheren core function in risk review and monitoring, which
serta efektivitas penerapan manajemen risiko di seluruh encompasses the analysis of inherent risk levels and the
aktivitas Bank. Tanggung jawab SKMR meliputi: effectiveness of risk management implementation
across all Bank activities. The responsibilities of the
SKMR include:
- Penyusunan Laporan Manajemen Risiko, termasuk - Risk Management Reporting, including the Risk
Laporan Profil Risiko dan Laporan Eksposur Risiko Profile Report and the Risk & Capital Exposure
& Permodalan. Report.
- Kajian Atas Inisiatif Baru, dengan menelaah rencana - New Initiative Review, by assessing plans for new
peluncuran produk atau aktivitas usaha baru Bank. product launches or new business activities.
- Kajian Atas Inisiatif Baru, dengan menelaah rencana - New Initiative Review, by assessing plans for new
peluncuran produk atau aktivitas usaha baru Bank. product launches or new business activities.
- Evaluasi Model Kredit, melalui penilaian berkala - Credit Model Evaluation, through periodic
terhadap keakuratan dan kinerja model assessment of the accuracy and performance of
pemeringkatan kredit (credit rating). credit rating models.
- 93 -
Page 265
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Selanjutnya untuk memantau efektivitas dari To monitor the performance of Risk Management
pelaksanaan tugas Komite Manajemen Risiko dan Committee and Risk Management Unit. the Bank has
Satuan Kerja Manajemen Risiko. Bank juga telah also formed a Risk Monitoring Committee who is
membentuk Komite Pemantau Risiko yang bertanggung directly responsible to Board of Commissioners.
jawab secara langsung kepada Dewan Komisaris.
Profil Risiko Risk Profile
Dalam penyusunan profil risiko, Bank secara garis besar On the risk profile report, the Bank outlines the
memetakan aktivitas yang memiliki risiko maupun activities having risk or caring potential risks that may
potensi risiko yang dapat mengganggu kelangsungan disrupt Bank’s business continuity.
bisnis Bank.
Penilaian profil risiko Bank merupakan penilaian The assessment of Bank Risk Profile is an assessment of
terhadap 8 jenis risiko yang melekat pada setiap aktivitas 8 types of risk which inherent to each functional activity
fungsional (inherent risk) dan kualitas penerapan namely inherent risk and risk control system.
manajemen risiko.
Penilaian profil risiko dilakukan oleh Bank terhadap The risk profile assessment performed by the Bank
8 risiko, yaitu: against 8 risks namely:
1. Risiko Kredit mengelola kemungkinan kerugian 1. Credit Risk manage the possibility losses arising
yang timbul akibat debitur gagal bayar atas pinjaman from debtor who is failing to repay the loan or
atau fasilitas kredit yang diberikan dan/atau pihak credit facility granted by and/or other party
lain dalam memenuhi kewajiban kepada Bank; liabilities to Bank;
2. Risiko Likuiditas mengelola kemungkinan 2. Liquidity Risk manages the possibility of bank’s
ketidakmampuan bank untuk memenuhi kewajiban inability to fufill short-term liabilities that are due
jangka pendek yang jatuh tempo terhadap deposan, – against depositors, investors and creditors, as
investor dan kreditur, serta pemenuhan GWM dari well as fulfillment of GWM from cash flow funding
sumber pendanaan arus kas dan/atau dari aset likuid sources and/or high-quality liquid assets that can
berkualitas tinggi yang dapat diagunkan tanpa be pledged without disrupting activities and Bank
menganggu aktivitas dan kondisi keuangan Bank; finance condition;
3. Risiko Pasar mengelola kemungkinan kerugian pada 3. Market Risks manage the possibility losses on
laporan posisi keuangan dan rekening administratif statement of financial position and administrative
Bank termasuk derivatif akibat perubahan secara accounts of Bank including derivatives due to
keseluruhan dari kondisi pasar, termasuk risiko overall changes in market conditions, and also risk
perubahan harga option; of changes option price;
4. Risiko Operasional mengelola kemungkinan risiko 4. Operational Risks managing the possibility of risk
akibat ketidakcukupan dan/atau tidak berfungsinya due to inadequacy and/or malfunction of internal
proses internal, kesalahan manusia, kegagalan processes, human error, system failure, and/or the
sistem, dan/atau adanya kejadian-kejadian eksternal external events affecting the Bank’s operations;
yang mempengaruhi operasional Bank;
5. Risiko Hukum mengurangi kemungkinan kerugian 5. Legal Risk reduces the possibility of charges of
dari tuntutan hukum atau kelemahan aspek yuridis lawsuits or juridicial aspects weakness such as the
seperti ketiadaan peraturan perundang-undangan absence of supporting legislation or weakness of
yang mendukung atau kelemahan perikatan seperti engagement due to the contract and collateral
tidak dipenuhinya syarat sahnya kontrak atau binding not comply with legalised requirement.
pengikatan agunan yang tidak sempurna;
- 94 -
Page 266
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
Penilaian profil risiko dilakukan oleh Bank terhadap The risk profile assessment performed by the Bank
8 risiko, yaitu: (lanjutan) against 8 risks namely: (continued)
6. Risiko Strategis mengurangi kemungkinan kerugian 6. Strategic Risks reduce the possibility of losses due
akibat ketidaktepatan dalam pengambilan dan/atau to inaccuracy in taking and/or execution of
pelaksanaan suatu keputusan strategis serta strategic decision as well as failure in anticipating
kegagalan dalam mengantisipasi perubahan changes of business environment;
lingkungan bisnis;
7. Risiko Kepatuhan mengurangi kemungkinan 7. Compliance Risk reduces the possibility of losses
kerugian karena Bank tidak mematuhi atau tidak due to Bank’s failure to comply with or not to
melaksanakan peraturan perundang- undangan dan enforce the laws and regulations;
ketentuan;
8. Risiko Reputasi mengurangi kemungkinan kerugian 8. Reputation Risk reduces the possibility of losses
akibat menurunnya tingkat kepercayaan pemangku due to decreased of stakeholder confidence caused
kepentingan (stakeholder) yang bersumber dari by negative perceptions of Bank.
persepsi negatif terhadap Bank.
Penilaian dan pelaporan profil risiko Bank dilakukan The Bank's risk profile assessment and reporting is
secara triwulanan kepada OJK. Berdasarkan laporan conducted in quarterly basis to OJK. Based on the self-
hasil penilaian sendiri (self-assessment) posisi assessment report as of 31 December 2025, the Bank's
31 Desember 2025, secara komposit profil risiko Bank composite risk profile is Rank 2 (Low to Moderate) with
adalah Peringkat 2 (Low to Moderate) dengan risiko aggregate inherent risk of Low to Moderate and
inheren agregat adalah Low to Moderate dan kualitas aggregate risk management implementation quality of
penerapan manajemen risiko agregat adalah Satisfactory
Satisfactory.
1. Risiko Kredit 1. Credit Risk
Berdasarkan laporan hasil penilaian sendiri (self Based on self-assessment report on 30 September
assessment) posisi 31 Desember 2025, Net Risk untuk 2025, Net Risk for credit risk is 2 (Low To Moderate)
risiko kredit adalah 2 (Low to Moderate) dengan with inherent risk at level 3 (Moderate) and the
risiko inheren berada pada tingkat 3 (Moderate) dan quality of risk management implementation is at the
kualitas penerapan manajemen risiko berada pada level of 2 (Satisfactory). The Bank credit risk
tingkat 2 (Satisfactory). Tujuan pengelolaan risiko management objective other than to meet the
kredit Bank selain untuk memenuhi persyaratan- requirements set by the regulations of Bank Indonesia
persyaratan yang telah ditetapkan oleh peraturan Bank and the Financial Services Authority is also to
Indonesia dan Otoritas Jasa Keuangan adalah juga manage possible loss incurred due to:
untuk mengelola kemungkinan kerugian yang timbul
akibat:
- Debitur gagal bayar atas pinjaman atau fasilitas - Debtor default on loans or credit facilities provided
kredit yang diberikan dan kontrak keuangan lainnya; and other financial contracts is minimal as
possible;
- Kegagalan counterparty dalam memenuhi - The possibility of counterparty failure in fulfilling
liabilitasnya kepada Bank its liability to Bank
- 95 -
Page 267
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
1. Risiko Kredit (lanjutan) 1. Credit Risk (continued)
Dalam pengelolaan risiko kredit, kebijakan In managing credit risk, Bank’s credit policies is
perkreditan Bank diarahkan untuk mengelola kualitas directed to manage the quality of each credit since
setiap kredit sejak saat diberikan sampai dengan day of disbursement of credit until the repayment is
dilunasi untuk mencegah kredit tersebut menjadi completed in order to prevent it become non-
bermasalah (NPL). performing loan (NPL).
Bank menerapkan pengelolaan risiko kredit pada The Bank implements credit risk management at the
tingkat individu dan tingkat portofolio. Pada tingkat individual level and portfolio level. At the individual
individu, manajemen risiko kredit dilakukan oleh level, credit risk management is carried out by the
unit-unit kerja Bisnis, Legal, dan Analis Kredit. Business, Legal, and Credit Analyst work units. While
Sedangkan pada tingkat portofolio, manajemen risiko at the portfolio level, credit risk management is
kredit dilakukan oleh unit-unit kerja Legal, carried out by the Legal, risk management, and
manajemen risiko, dan kepatuhan. Mekanisme compliance work units. The credit approval
persetujuan kredit dilakukan melalui rapat Komite mechanism is carried out through the Credit
Kredit. Komite Kredit merupakan organ dalam Bank Committee meeting. The Credit Committee is an
pengambil keputusan pemberian kredit yang organ within the Bank that makes credit granting
beranggotakan Direksi dan unit kerja terkait. decisions consisting of the Board of Directors and
related work units.
Bank telah memiliki kebijakan dan pedoman tertulis The Bank has written policies and guidelines related
terkait dengan kegiatan perkreditan yang antara lain to credit activities which among others regulate
mengatur prosedur pengajuan kredit, analisis kredit, credit proposal procedure, credit analysis, credit
persetujuan kredit, pencatatan dan pengawasan kredit, approval, credit recording and supervision, and
dan restrukturisasi kredit. Kebijakan tersebut credit restructuring. The policy provides complete
memberikan pedoman secara lengkap dan terperinci and detailed guidelines on credit management
atas kegiatan manajemen kredit dari saat pengajuan activities from the time of credit application, the
kredit, proses analisis, persetujuan, pemantauan, process of analysis, approval, monitoring,
pendokumentasian, pengendalian penyelamatan documentation, rescue control (restructuring) and
(restrukturisasi) dan penyelesaian kredit bermasalah. settlement of NPL.
Bank juga telah menerapkan standar dan prosedur The Bank has implemented procedures and standards
untuk mendukung terciptanya suatu proses pemberian to support the process of granting credit based on risk
kredit yang mempertimbangkan risiko dan perolehan and yields. The Bank measures and monitors the risk
hasil. Bank mengukur dan memantau risiko untuk for every debtor individually, the economic sector as
setiap debitur baik secara individual, sektor ekonomi well as the entire loan portfolio by applying a
maupun seluruh portofolio kredit dengan menerapkan consistent four-eyes principle.
four-eyes principle secara konsisten.
- 96 -
Page 268
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
1. Risiko Kredit (lanjutan) 1. Credit Risk (continued)
Bank senantiasa melakukan pemantauan terhadap The Bank keeps on monitoring the development of
perkembangan portofolio risiko kredit melalui credit risk portfolio through quaterly risk profile
laporan profil risiko yang disusun secara triwulanan reports which is a composite assessment of inherent
yang merupakan penilaian komposit dari penilaian risk and quality of risk management implementation,
terhadap risiko inheren dan kualitas penerapan which is specifically regulated by Financial Services
manajemen risiko, di mana hal ini secara khusus Authority (OJK).
diatur oleh Otoritas Jasa Keuangan (OJK).
Parameter penilaian yang dilakukan dalam penilaian The evaluation parameters carried out in the
profil risiko kredit antara lain tingkat konsentrasi assessment of credit risk profiles, among others,
kredit berdasarkan sektor ekonomi tertentu, kualitas concentration of credit based on particular economic
kredit bermasalah, konsentrasi pembelian surat sectors, quality of non-performing loans,
berharga, kecukupan cadangan dan agunan. concentration of securities procurement, adequacy of
reserves and collateral.
Berikut ini adalah tabel dari eksposur maksimum Below is the table of maximum exposure to credit
terhadap risiko kredit, analisis risiko konsentrasi risk, concentration of credit risk analysis and credit
kredit dan konsentrasi kredit berdasarkan jenis concentration by type of debtors:
debitur:
i. Eksposur maksimum terhadap risiko kredit i. Maximum exposure to credit risk
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Laporan posisi keuangan Statement of financial position
Giro pada Bank Indonesia 257.858.656.014 150.335.811.997 Current accounts with Bank Indonesia
Giro pada bank lain 12.278.670.345 7.269.818.799 Current accounts with other banks
Penempatan pada Bank 719.794.716.555 103.984.837.756 Placements with Bank Indonesia and
Indonesia dan lain other banks
Efek-efek 1.668.184.216.430 1.962.740.993.730 Marketable securities
Efek-efek yang dibeli 101.488.204.418 266.444.326.913 Securities purchased under
dengan janji dijual agreements to resell
kembali
Tagihan derivatif 44.420.000 1.349.500.000 Derivative receivables
Kredit yang diberikan – 4.125.385.035.243 4.021.234.066.302 Loans – net
bersih
Sub jumlah (saldo 6.885.033.919.005 6.513.359.355.497 Sub total (balance carry
dipindahkan) Forward
- 97 -
Page 269
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
1. Risiko Kredit (lanjutan) 1. Credit Risk (continued)
Berikut ini adalah tabel dari eksposur maksimum Below is the table of maximum exposure to credit
terhadap risiko kredit, analisis risiko konsentrasi risk, concentration of credit risk analysis and credit
kredit dan konsentrasi kredit berdasarkan jenis concentration by type of debtors: (continued)
debitur: (lanjutan)
i. Eksposur maksimum terhadap risiko kredit i. Maximum exposure to credit risk (continued)
(lanjutan)
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Sub jumlah (saldo pindahan) 6.885.033.919.005 6.513.359.355.497 Sub total (balance brought forward
Komitmen dan Kontinjensi Commitments and contingencies
Fasilitas kredit kepada 230.026.280.222 220.194.863.030 Unused loan commitments granted to
nasabah yang belum customers
digunakan
Bank garansi yang 25.341.424.140 30.418.043.022 Bank guarantees issued
diterbitkan
L/C yang irrevocable dan 1.088.357.240 - Outstanding irrevocable letters of
masih berjalan credit
Sub jumlah 256.456.061.602 250.612.906.052 Sub total
Jumlah 7.141.489.980.607 6.763.972.261.549 Total
ii. Analisis risiko konsentrasi kredit ii. Concentration of credit risk analysis
Konsentrasi kredit yang diberikan berdasarkan Concentration of credit risk of loans by type of
jenis kredit, dan sektor ekonomi. loans, and economic sector.
Tabel berikut menyajikan konsentrasi kredit The following table presents the credit
berdasarkan jenis kredit yang diberikan: concentration by type of loans:
31 Desember/ December 31
2025 2024
Jumlah/Total % Jumlah/Total %
Modal kerja 3.920.921.506.481 93,60% 3.932.959.904.861 94,99% Working capital
Investasi 251.617.665.033 6,00% 179.651.724.907 4,34% Investment
Konsumsi 16.570.930.279 0,40% 27.699.514.768 0,67% Consumption
Jumlah 4.189.110.101.793 100,00% 4.140.311.144.536 100,00% Total
- 98 -
Page 270
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
1. Risiko Kredit (lanjutan) 1. Credit Risk (continued)
ii. Analisis risiko konsentrasi kredit (lanjutan) ii. Concentration of credit risk analysis
(continued)
Tabel berikut menyajikan konsentrasi kredit untuk The following table presents the loan’s credit
kredit yang diberikan berdasarkan sektor concentration by economic sector:
ekonomi:
31 Desember/ December 31
2025 2024
Jumlah / Total % Jumlah / Total %
Jasa bisnis 1.103.682.785.572 26,35% 1.313.090.966.555 31,71% Business services
Perdagangan 1.070.184.284.263 25,55% 1.115.683.106.758 26,95% Trade
Manufaktur 1.019.362.480.611 24,33% 863.384.689.388 20,85% Manufacturing
Pertambangan 240.198.366.316 5,73% 246.598.828.210 5,96% Mining
Transportasi 190.991.924.218 4,56% 141.442.428.052 3,42% Transportation
Konstruksi 49.132.078.279 1,17% 88.022.006.692 2,13% Construction
Jasa pelayanan 30.469.383.941 0,73% 1.759.208.522 0,04% Public services
Pertanian 507.955.509 0,01% 415.292.906 0,01% Agriculture
Lain-lain 484.580.843.084 11,57% 369.914.617.453 8,93% Others
Jumlah 4.189.110.101.793 100,00% 4.140.311.144.536 100,00% Total
Penilaian Bank atas Net Risk untuk risiko kredit The Bank's assessment of Net Risk for credit
adalah 2 (Low To Moderate) dengan risk is 2 (Low To Moderate) with
pertimbangan antara lain Bank telah melakukan considerations including the Bank having
usaha perbaikan proses bisnis, adanya made efforts to improve business processes, a
peningkatan kredit baru secara terukur, realisasi measurable increase in new credit, the
Non-Performing Loan (NPL) Net berada di realization of Net Non-Performing Loans
bawah batas regulator 5%, dan penurunan (NPL) being below the regulatory limit of 5%,
konsentrasi kredit portofolio berbasis sektor and a decrease in the concentration of
ekonomi. portfolio credit based on economic sectors.
2. Risiko Likuiditas 2. Liquidity Risk
Risiko likuiditas adalah risiko akibat ketidakmampuan Liquidity risk is a risk due to the inability of Bank to
Bank melikuidasi aset tanpa terkena diskon yang liquidate assets without being exposed to material
material karena tidak adanya pasar aktif atau adanya discounts due to absence of an active market or market
gangguan pasar yang parah (market liquidity risk). liquidity risk.
31 Desember/ 31 Desember/
December 31, December 31,
2025 2024
Kas 28.286.886.475 14.060.906.255 Cash
Giro, penempatan, sertifikat 989.932.042.914 261.590.468.552 Current accounts, placement, certificates
Bank Indonesia of Bank Indonesia
Jumlah aset likuid 1.018.218.929.389 275.651.374.807 Total liquid assets
Simpanan dari nasabah 3.617.715.219.297 3.102.705.925.557 Deposits from customers
Rasio likuiditas 28,15% 8,88% Liquidity ratio
- 99 -
Page 271
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
2. Risiko Likuiditas (lanjutan) 2. Liquidity Risk (continued)
Analisa perbedaan jatuh tempo aset dan liabilitas Maturity mismatch analysis between financial
keuangan assets and liabilities
Tabel di bawah ini menyajikan analisa jatuh tempo The table below shows the maturity analysis between
aset dan liabilitas Bank pada tanggal 31 Desember financial assets and liabilities as of December 31,
2025 dan 2024, berdasarkan jangka waktu yang 2025 and 2024 based on the remaining period to the
tersisa sampai tanggal jatuh tempo kontrak dan contractual maturity date and behavior assumptions:
asumsi perilaku (behavior assumptions):
31 Desember/ December 31, 2025
> 3 bulan s.d > 1 tahun s.d
Sampai dengan 12 bulan/ 5 tahun/
3 bulan/ > 3 months to > 1 year > 5 tahun/ Jumlah/
Up to 3 months 12 months to 5 years > 5 years Total
Aset/Asset
Tanpa suku bunga/
Without interest
Kas/Cash 28.286.886.475 - - - 28.286.886.475
Giro pada Bank 257.858.656.014 - - - 257.858.656.014
Indonesia/ Current
accounts with Bank
Indonesia
Tagihan derivatif/ 44.420.000 - - - 44.420.000
Derivative
receivables
Suku bunga variabel/
Variable interest
Giro pada bank lain/ 12.278.670.345 - - - 12.278.670.345
Current accounts
with other banks
Kredit/ Loans 947.897.943.012 1.782.874.111.188 908.164.438.102 550.173.609.491 4.189.110.101.793
Dikurangi/Less:
Cadangan kerugian (63.725.066.550) - - - (63.725.066.550)
penurunan nilai/
Allowance for
impairment losses
Suku bunga tetap/
Fixed interest
Penempatan pada Bank 719.794.716.555 - - 719.794.716.555
Indonesia dan bank
lain/ Placements with
Bank Indonesia and
other banks
Efek-efek/ Marketable 152.325.555.177 1.488.458.661.253 7.400.000.000 20.000.000.000 1.668.184.216.430
securities
Efek-efek yang dibeli 101.488.204.418 - - - 101.488.204.418
dengan janji dijual
kembali/ Securities
purchased under
agreements to resell
Jumlah Aset (saldo 2.156.249.985.446 3.271.332.772.441 915.564.438.102 570.173.609.491 6.913.320.805.480
dipindahkan) / Total
Assets (balance carry
forward)
- 100 -
Page 272
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
2. Risiko Likuiditas (lanjutan) 2. Liquidity Risk (continued)
Analisa perbedaan jatuh tempo aset dan liabilitas Maturity mismatch analysis between financial
keuangan (lanjutan) assets and liabilities (continued)
Tabel di bawah ini menyajikan analisa jatuh tempo The table below shows the maturity analysis between
aset dan liabilitas Bank pada tanggal 31 Desember financial assets and liabilities as of December 31,
2025 dan 2024, berdasarkan jangka waktu yang 2025 and 2024 based on the remaining period to the
tersisa sampai tanggal jatuh tempo kontrak dan contractual maturity date and behavior
asumsi perilaku (behavior assumptions): (lanjutan) assumptions: (continued)
31 Desember/ December 31, 2025
> 3 bulan s.d > 1 tahun s.d
Sampai dengan 12 bulan/ 5 tahun/
3 bulan/ > 3 months to > 1 year > 5 tahun/ Jumlah/
Up to 3 months 12 months to 5 years > 5 years Total
Jumlah Aset (saldo 2.156.249.985.446 3.271.332.772.441 915.564.438.102 570.173.609.491 6.913.320.805.480
pindahan)/ Total
Assets (balance
brought forward)
Liabilitas/Liabilities
Tanpa suku bunga/
Without interest
Liabilitas segera/ 919.912.657 - - - 919.912.657
Obligation due
immediately
Liabilitas derivatif/ 1.045.531.458 - - - 1.045.531.458
Derivative liabilities
Suku bunga variabel/
Variable interest
Simpanan dari nasabah 687.582.400.292 - - - 687.582.400.292
(Giro dan tabungan)/
Deposits from
customers (Demand
and savings accounts)
Simpanan dari bank lain 62.851.460 - - - 62.851.460
(Giro)/ Deposits from
other banks (Current
accounts)
Suku bunga tetap/ Fixed - - - - -
interest
Simpanan dari nasabah 1.120.441.860.547 1.809.690.958.458 - - 2.930.132.819.005
(Deposito berjangka)/
Deposits from
customers (Time
deposits)
Jumlah Liabilitas/ 1.810.052.556.414 1.809.690.958.458 - - 3.619.743.514.872
Total Liabilities
Jumlah aset - Bersih/ 346.197.429.032 1.461.641.813.983 915.564.438.102 570.173.609.491 3.293.577.290.608
Total assets – Net
- 101 -
Page 273
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
2. Risiko Likuiditas (lanjutan) 2. Liquidity Risk (continued)
Analisa perbedaan jatuh tempo aset dan liabilitas Maturity mismatch analysis between financial
keuangan (lanjutan) assets and liabilities (continued)
Tabel di bawah ini menyajikan analisa jatuh tempo The table below shows the maturity analysis between
aset dan liabilitas Bank pada tanggal 31 Desember financial assets and liabilities as of December 31,
2025 dan 2024, berdasarkan jangka waktu yang 2025 and 2024 based on the remaining period to the
tersisa sampai tanggal jatuh tempo kontrak dan contractual maturity date and behavior assumptions:
asumsi perilaku (behavior assumptions): (lanjutan) (continued)
31 Desember/ December 31, 2024
> 3 bulan s.d > 1 tahun s.d
Sampai dengan 12 bulan/ 5 tahun/
3 bulan/ > 3 months to > 1 year > 5 tahun/ Jumlah/
Up to 3 months 12 months to 5 years > 5 years Total
Aset/Asset
Tanpa suku bunga/
Without interest
Kas/Cash 14.060.906.255 - - - 14.060.906.255
Giro pada Bank 150.335.811.997 - - - 150.335.811.997
Indonesia/ Current
accounts with Bank
Indonesia
Tagihan derivatif/ 1.349.500.000 - - - 1.349.500.000
Derivative receivables
Suku bunga variabel/
Variable interest
Giro pada bank lain/ 7.269.818.799 7.269.818.799
Current accounts with
other banks
Kredit/ Loans 961.757.686.188 1.773.099.695.829 942.972.277.773 462.481.484.746 4.140.311.144.536
Dikurangi/Less:
Cadangan kerugian (119.077.078.234) - - - (119.077.078.234)
penurunan nilai/
Allowance for
impairment losses
Suku bunga tetap/ Fixed
interest
Penempatan pada Bank 103.984.837.756 - - - 103.984.837.756
Indonesia dan bank
lain/ Placements with
Bank Indonesia and
other banks
Efek-efek/ Marketable 198.459.917.294 1.462.194.633.006 302.086.443.430 - 1.962.740.993.730
securities
Efek-efek yang dibeli 266.444.326.913 - - - 266.444.326.913
dengan janji dijual
kembali/ Securities
purchased under
agreements to resell
Jumlah Aset (saldo 1.584.585.726.968 3.235.294.328.835 1.245.058.721.203 462.481.484.746 6.527.420.261.752
dipindahkan) / Total
Assets (balance carry
forward)
- 102 -
Page 274
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
2. Risiko Likuiditas (lanjutan) 2. Liquidity Risk (continued)
Tabel di bawah ini menyajikan analisa jatuh tempo The table below shows the maturity analysis between
aset dan liabilitas Bank pada tanggal 31 Desember financial assets and liabilities as of December 31,
2025 dan 2024, berdasarkan jangka waktu yang 2025 and 2024 based on the remaining period to the
tersisa sampai tanggal jatuh tempo kontrak dan contractual maturity date and behavior assumptions:
asumsi perilaku (behavior assumptions): (lanjutan) (continued)
31 Desember/ December 31, 2024
> 3 bulan s.d > 1 tahun s.d
Sampai dengan 12 bulan/ 5 tahun/
3 bulan/ > 3 months to > 1 year > 5 tahun/ Jumlah/
Up to 3 months 12 months to 5 years > 5 years Total
Jumlah Aset (saldo 1.584.585.726.968 3.235.294.328.835 1.245.058.721.203 462.481.484.746 6.527.420.261.752
pindahan)/ Total
Assets (balance carry
forward)
Liabilitas/ Liabilities
Tanpa suku bunga/
Without interest
Liabilitas segera/ 718.159.211 - - - 718.159.211
Obligation due
immediately
Liabilitas derivatif/ 2.204.270.813 - - - 2.204.270.813
Derivative liabilities
Suku bunga variabel/ - - - - -
Variable interest
Simpanan dari nasabah - - - - -
(Giro dan tabungan)/
Deposits from
customers (Demand
and savings
accounts)
Simpanan dari bank lain 209.296.585.611 - - - 209.296.585.611
(Giro)/ Deposits from
other banks (Current
accounts)
Suku bunga tetap/ Fixed - - - - -
interest
Simpanan dari nasabah 1.919.658.396.039 605.131.051.839 - - 2.524.789.447.878
(Deposito berjangka)/
Deposits from
customers (Time
deposits)
Jumlah Liabilitas/ 2.131.877.411.674 605.131.051.839 - - 2.737.008.463.513
Total Liabilities
Jumlah Aset - Bersih/ (547.291.684.706) 2.630.163.276.996 1.245.058.721.203 462.481.484.746 3.790.411.798.239
Total Assets – Net
- 103 -
Page 275
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
2. Risiko Likuiditas (lanjutan) 2. Liquidity Risk (continued)
Berdasarkan laporan hasil penilaian sendiri Based on the self-assessment report on December
(self-assessment) posisi 31 Desember 2025, Net Risk 31, 2025, Net Risk for liquidity risk is 2 (Low To
untuk risiko likuiditas adalah 2 (Low To Moderate) Moderate) with inherent risk at level 2 (Low To
dengan risiko inheren berada pada tingkat 2 Moderate) and the quality of risk management
(Low To Moderate) dan kualitas penerapan implementation is at level 2 (Satisfactory), which is
manajemen risiko berada pada tingkat 2 based on considerations including:
(Satisfactory), yang didasarkan pada pertimbangan
antara lain :
- Liquidity Coverage Ratio posisi 31 Desember - Liquidity Coverage Ratio as of December 31,
2025 adalah 1.461,77%. Dengan kondisi lebih 2025 is 1.461,77%. With this condition of more
dari 100% ini maka risiko likuiditas Bank masuk than 100%, the Bank's liquidity risk is categorized
kategori rendah dan sangat likuid; as low and very liquid.;
- Net Stable Funding Ratio (NSFR) posisi - The Net Stable Funding Ratio (NSFR) as of
31 Desember 2025 adalah 220,75% lebih tinggi December 31, 2025 was 220,75% higher than the
dari batas menurut OJK minimal 100%; minimum limit according to OJK of 100%.;
- Bank menempatkan dana instrumen aset - Banks place fundsin financial assets instruments
keuangan dalam jumlah yang cukup untuk in sufficient amounts to anticipate daily liquidity
mengantisipasi kebutuhan likuiditas harian; needs;
- Dalam hal sumber pendanaan alternatif, Bank - In the case of alternative funding sources, Bank is
juga didukung oleh perusahaan induk yang siap also supported by a parent company that is ready
membantu likuiditas Bank dalam kondisi darurat. to assist Bank's liquidity in an emergency
3. Risiko Pasar 3. Market Risk
Potensi timbulnya kerugian yang diakibatkan Potential losses arising from changes in market
perubahan faktor pasar yang tidak sesuai dengan factors that are not in accordance with positions
posisi yang diambil oleh Bank baik pada posisi aset taken by Bank both in financial assets and liabilities
dan liabilitas keuangan dan rekening administratif. position and administrative accounts. Market risk is
Risiko pasar melekat pada hampir seluruh aktivitas inherent to almost all bank activities, both trading
Bank, baik trading book maupun banking book yang book and banking book covering interest rate risk
mencakup risiko suku bunga dan risiko nilai tukar. and exchange rate risk.
Risiko pasar dikelola dalam batas risiko secara Market risk is managed within the overall risk limit.
menyeluruh. Seluruh aktivitas perdagangan All trading activities in connection with foreign
sehubungan dengan pertukaran mata uang asing, exchange, derivatives, and money markets is
derivatif, dan pasar uang dipantau tiap hari dan dikaji monitored on a daily basis and reviewed on a mark
dengan basis mark to market sesuai limit yang telah to market basis within the prescribed limit. Market
ditetapkan. Pengelolaan risiko pasar dilakukan risk management formed through coordination of
melalui koordinasi beberapa unit kerja terkait yaitu several units namely Risk Management Division,
unit-unit kerja tresuri, operasional, dan manajemen Treasury Division and Operational Division
risiko. responsible to Operational Director.
- 104 -
Page 276
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
3. Risiko Pasar (lanjutan) 3. Market Risk (continued)
Pengukuran potensi risiko pasar untuk pengendalian Pengukuran potensi risiko pasar untuk pengendalian
risiko suku bunga pada banking book secara bulanan risiko suku bunga pada banking book secara
menggunakan Assets & Liabilities Gap Report serta bulanan menggunakan Assets & Liabilities Gap
pengukuran risiko nilai tukar pada banking book Report serta pengukuran risiko nilai tukar pada
melalui perhitungan Posisi Devisa Neto (PDN) secara banking book melalui perhitungan Posisi Devisa
harian dan bulanan sesuai ketentuan regulator. Neto (PDN) secara harian dan bulanan sesuai
Sedangkan pengukuran dalam rangka perhitungan ketentuan regulator. Sedangkan pengukuran dalam
Kewajiban Penyediaan Modal Minimum dilakukan rangka perhitungan Kewajiban Penyediaan Modal
secara bulanan menggunakan pendekatan standar Minimum dilakukan secara bulanan menggunakan
yang disederhanakan (simplify standardized pendekatan standar yang disederhanakan (simplify
approach). standardized approach)..
Risiko Nilai Tukar Forex Risk
Risiko nilai tukar merupakan risiko yang timbul dari Forex risk is the risk arises from foreign exchange
transaksi valuta asing baik dari posisi laporan posisi transactions from both on and off-statement of financial
keuangan maupun di luar. position.
Dalam melakukan pengelolaan risiko nilai tukar, Bank In managing the exchange rate risk, Bank guided by
berpedoman pada Peraturan Bank Indonesia Bank Indonesia Regulation No. 17/5/PBI/2015
No. 17/5/PBI/2015 tentang Perubahan Keempat Atas regarding the Fourth Amendment to Bank Indonesia
Peraturan Bank Indonesia No. 5/13/PBI/2003 tentang Regulation No. 5/13/PBI/2003 concerning Net Open
Posisi Devisa Neto Bank Umum, bank umum Position for Commercial Banks which it is required to
diwajibkan untuk memelihara Posisi Devisa Netonya maintain their net open positions at the maximum
setinggi-tingginya 20% dari modal. Berdasarkan 20% of the capital. Based on the guidelines of Bank
pedoman Bank Indonesia, “Posisi Devisa Neto” Indonesia, “net open position” is the sum of absolute
merupakan penjumlahan dari nilai absolut atas selisih value comes from net difference on assets and
neto aset dan liabilitas untuk setiap mata uang asing liabilities for each foreign currency and net difference
dan selisih neto tagihan dan liabilitas, berupa between claims and liabilities among others
komitmen dan kontinjensi di rekening administratif, commitments and contingencies in administrative
untuk setiap mata uang, yang semuanya dinyatakan accounts, for each currency, all stated in Rupiah.
dalam Rupiah.
- 105 -
Page 277
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
3. Risiko Pasar (lanjutan) 3. Market Risk (continued)
Risiko Nilai Tukar (lanjutan) Forex Risk (continued)
Berikut ini disajikan rincian Posisi Devisa Neto Following is the Bank’s Net Open Position (PDN):
(PDN) Bank:
2025
Liabilitas dan
Aset dan tagihan Liabilitas
komitmen dan komitmen dan
kontinjensi/ kontinjensi/
Assets, Liabilities,
commitment and commitment and
Contingent contingent Neto - absolut/
Mata uang asing Receivables Liabilities Net – absolute Foreign currencies
Rp000 Rp000 Rp000
Dollar Amerika Serikat 1.013.006.348.382 1.012.857.581.765 148.766.617 United States Dollar
Dollar Singapura 87.680.688 87.680.688 Singapore Dollar
Yen Jepang 111.155.115 111.155.115 Japanese Yen
Dollar Hongkong 60.125.363 60.125.363 Hongkong Dollar
Euro Eropa 148.204.376 148.204.376 Euro European
Pound Sterling Inggris 5.758.437 5.758.437 Great Britain Pound
Sterling
India Rupee 161.378.723 161.378.723 Indian Rupee
Jumlah 1.013.580.651.084 1.012.857.581.765 723.069.319 Total
Modal 3.350.911.000.000 Capital
Persentase PDN 0.02% Percentage of PDN to
terhadap modal capital
- 106 -
Page 278
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
3. Risiko Pasar (lanjutan) 3. Market Risk (continued)
Risiko Nilai Tukar (lanjutan) Forex Risk (continued)
Berikut ini disajikan rincian Posisi Devisa Neto Following is the Bank’s Net Open Position (PDN):
(PDN) Bank: (lanjutan) (continued)
2024
Liabilitas dan
Aset dan tagihan Liabilitas
komitmen dan komitmen dan
kontinjensi/ kontinjensi/
Assets, Liabilities,
commitment and commitment and
Contingent contingent Neto - absolut/
Mata uang asing Receivables Liabilities Net – absolute Foreign currencies
Rp000 Rp000 Rp000
Dollar Amerika Serikat 1.278.031.613.115 1.272.732.801.162 5.298.811.953 United States Dollar
Dollar Singapura 134.298.292 134.298.292 Singapore Dollar
Yen Jepang 124.250.883 124.250.883 Japanese Yen
Dollar Hongkong 78.433.297 78.433.297 Hongkong Dollar
Euro Eropa 112.870.932 112.870.932 Euro European
Pound Sterling Inggris 106.943.137 106.943.137 Great Britain Pound
Sterling
India Rupee 36.967.207 36.967.207 Indian Rupee
Jumlah 1.278.625.376.863 1.272.732.801.162 5.892.575.701 Total
Modal 3.316.089.000.000 Capital
Persentase PDN 0,18% Percentage of PDN to
terhadap modal capital
Batas nilai (absolut) PDN pada tanggal 31 Desember The (absolute) limit of NPL as of December 31, 2025
2025 dan 2024 masing-masing sebesar Rp723 juta dan and 2024 amounted to Rp723 million and Rp5,892
Rp5.892 juta. Pada tanggal 31 Desember 2025 dan million, respectively. As of December 31, 2025 and
2024 tidak terdapat pelampauan dari batas nilai 2024, there were no exceedances of the (absolute) NPL
(absolut) PDN yang diperkenankan oleh Bank limit permitted by Bank Indonesia.
Indonesia.
Dalam pengelolaan risiko pasar sebagai dampak dari To minimise the impact of changes in interest rate on
perubahan risiko suku bunga terhadap pendapatan the Bank’s earnings, the Bank seeks to reduce the gap
Bank, Bank mencoba mengurangi gap antara aset dan between rate of sensitive assets (RSA) and rate of
liabilitas yang sensitif terhadap suku bunga. Apabila sensitive liabilities (RSL). If interest rates move
terjadi perubahan suku bunga secara paralel pada aset parallel in both assets and liabilities, the Bank is not
dan liabilitas, Bank tidak terekspos risiko suku bunga exposed to too much interest rate risk.
yang terlalu besar.
- 107 -
Page 279
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
3. Risiko Pasar (lanjutan) 3. Market Risk (continued)
Sensitivitas Suku Bunga Interest Rate Sensitivitiy
Analisa sensitivitas suku bunga diukur dengan Interest rate sensitivity analysis measured by Bank’s
kemampuan ekses modal Bank untuk menyerap excess capital ability to absorb potential loss from
potential loss dari perubahan suku bunga, yaitu interest rate movements i.e: making assumptions
membuat asumsi perubahan/fluktuasi suku bunga. about interest rate/movement. The interest rate
Fluktuasi suku bunga dipilih mana lebih tinggi antara fluctuation chosen is higher for the interest rate
asumsi fluktuasi masing-masing suku bunga laporan assumption for Rupiah statement of financial
posisi keuangan Rupiah dan laporan posisi keuangan position and forex statement of financial position
valas berdasarkan historical data selama setahun ke based on historical data for the preceding one year.
belakang.
Berdasarkan laporan hasil penilaian sendiri Based on the self-assessment report on December
(self-assessment) posisi 31 Desember 2025, Net Risk 31, 2025, Net Risk for market risk is 2 (Low To
untuk risiko pasar adalah 2 (Low To Moderate) Moderate) with inherent risk at level 2 (Low To
dengan risiko inheren berada pada tingkat 2 (Low To Moderate) and the quality of risk management
Moderate) dan kualitas penerapan manajemen risiko implementation is at level 2 (Satisfactory), which is
berada pada tingkat 2 (Satisfactory), yang didasarkan based on considerations including:
pada pertimbangan antara lain :
- Pelaksanaan kegiatan unit kerja yang - The implementation of work unit activities
berhubungan dengan risiko pasar cukup memadai related to market risk/treasury is considered
sesuai dengan tingkat kompleksitas dan skala adequate in accordance with level of complexity
bisnis bank, serta telah berjalan dengan relatif and scale of bank's business, and has been
baik, dengan pengawasan berjenjang. running relatively well, with tiered supervision.
- Pemantauan dan sistem pengendalian internal - Monitoring and internal control systems
dinilai telah cukup memadai untuk mendukung considered adequacy enough to support the
pelaksanaan manajemen risiko pasar, terutama implementation of market risk management,
peran sistem informasi manajemen untuk especially the role of management information
membantu dalam pemantauan eksposur risiko systems to help monitor market risk exposures
pasar yang dihadapi Bank. faced by Banks information systems.
- Organisasi di unit kerja tresuri relatif masih kecil, - Organizations in treasury division are relatively
tidak kompleks sehingga lebih fleksibel dalam still small, not complex so they are more flexible
pelaksanaan tugas sehari-hari. in carrying out their daily tasks.
- Kebijakan, prosedur dan limit risiko pasar dinilai - Policies, procedures and market risk limits are
masih mencukupi untuk skala bisnis dan considered still sufficient for current business
kompleksitas Bank saat ini. Reviu berkala secara scale and bank complexity, but need to be
konsisten dilakukan untuk memastikan reviewed continuously from time to time to
relevansinya dengan kondisi terkini. ensure their relevance to the current conditions.
- 108 -
Page 280
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
4. Risiko Operasional 4. Operational Risk
Risiko operasional adalah risiko yang disebabkan Operational risk is a risk caused by insufficient and/
oleh ketidakcukupan dan/atau tidak berfungsinya or non-functioning of internal processes, human
proses internal, kesalahan manusia, kegagalan sistem error, system failure or the presence of external
atau adanya faktor eksternal yang mempengaruhi factors that affect the Bank's operations.
operasional Bank.
Pengelolaan risiko operasional meliputi hal-hal yang Operational risk management also includes matters
terkait dengan pengembangan produk, sistem, related to the development of products, systems,
sumber daya manusia dan prinsip “know your human resources and the principle of "know your
customer” sebagai aspek pencegahan terhadap customer" as a precaution against possible aspect of
kemungkinan adanya hal-hal yang tidak diinginkan. things that are not desirable. Operational risk is the
Risiko operasional merupakan peluang kerugian chance of loss due to failure of processes, systems
yang disebabkan adanya kegagalan proses, or personnel weaknesses, omissions, crime, the
kelemahan sistem atau personil, kelalaian, kejahatan, combination of the above factors as well as factors
kombinasi faktor diatas maupun karena faktor yang that are not always under the control of the Bank. In
tidak selalu berada di bawah kendali Bank. Dalam operational risk management, each business unit is
pengelolaan risiko operasional, masing-masing unit responsible for the risks that occur in day-to-day
usaha bertanggung jawab untuk risiko yang terjadi operational activities with reference to the policies
pada kegiatan operasional sehari-hari dengan and procedures, controls and monitoring routine.
mengacu pada kebijakan dan prosedur, pengendalian
dan pengawasan rutin.
Dalam rangka efektifitas pengelolaan risiko In order to have effective operational risk
operasional, Bank menyusun kerangka kerja management, the Bank draws up a framework
mengacu pada regulasi Bank Indonesia, Otoritas Jasa referring to Bank Indonesia regulations, the
Keuangan, best practise di industri perbankan. Financial Services Authority, best practices in the
Dalam hal ini, Bank memiliki Kebijakan Manajemen banking industry. In this case, the Bank has a Risk
Risiko, Standar Operasi dan Prosedur, Pernyataan Management Policy, Operating Standards and
Standar Akuntasi Keuangan dan Petunjuk Teknis Procedures, Statement of Financial Accounting
Operasional yang meliputi aspek governance Standards and Operational Technical Guidelines
maupun sistem pelaporan. covering aspects of governance and reporting
systems.
Pelaksanaan operational risk governance dilakukan The operational risk governance implementation is
melalui: carried out through:
• Pengawasan aktif Dewan Komisaris dan Direksi • Active supervision by the Board of
melalui Komite Manajemen Risiko; Commissioners and Directors through the Risk
Management Committee;
• Pelaksanaan pengelolaan risiko operasional: • Implementation of operational risk management:
- Unit kerja sebagai risk owner yang - Work unit as a risk owner responsible for the
bertanggungjawab terhadap pengelolaan management of operational risk directly;
risiko operasional secara langsung;
- Unit manajemen risiko yang menjalankan - Risk management unit that runs the
fungsi pengawasan; surveillance function;
- Internal audit yang menjalankan fungsi - Internal audit perform the independent
independent assurance. assurance function.
- 109 -
Page 281
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
4. Risiko Operasional (lanjutan) 4. Operational Risk (continued)
Bank terus memperkuat kontrol operasional melalui Bank continues to enhance its operational controls
penerapan prosedur yang menjamin ketepatan by implementing procedures that ensure transaction
waktu transaksi, penyesuaian metode akuntansi timeliness, adjusting accounting methods to
sesuai standar, pengelolaan dokumen yang tertib, applicable standards, maintaining orderly document
pengamanan akses terhadap aset dan data, serta management, securing access to assets and data,
penerapan prinsip Know Your Customer and applying Know Your Customer (KYC)
(Mengenal Nasabah). principles.
Secara paralel, Bank meningkatkan intensitas In parallel, Bank intensifies training and
pelatihan dan sosialisasi untuk memperkuat socialization programs to strengthen all employees'
pemahaman dan kesadaran (awareness) seluruh understanding and awareness in executing their
karyawan dalam menjalankan tugasnya, sebagai duties, as a strategic measure to mitigate
langkah strategis memitigasi risiko operasional dari operational risks from the human resource aspect.
aspek sumber daya manusia.
Penilaian profil risiko Bank dilakukan per triwulan. The Bank's risk profile assessment is conducted
Berdasarkan laporan hasil penilaian sendiri quarterly. Based on the self-assessment report
(self-assessment) posisi 31 Desember 2025, Net position on December 31, 2025, Net Risk for
Risk untuk risiko operasional adalah 2 (Low to operational risk is 2 (Low To Moderate) with
Moderate) dengan risiko inheren berada pada inherent risk at level 3 (Moderate) and the quality of
tingkat 2 (Low to Moderate) dan kualitas penerapan risk management implementation is at level 2
manajemen risiko berada pada tingkat 2 (Satisfactory), which is based on considerations
(Satisfactory), yang didasarkan pada pertimbangan including:
antara lain :
1. Bisnis yang dijalankan Bank memiliki 1. The business run by the Bank has characteristics
karakteristik yang dinilai belum terlalu kompleks; that are considered not too complex;
2. Peningkatan kapabilitas sumber daya manusia 2. Human resource capability improvements are
terus dilakukan untuk menghindari peristiwa continuously carried out to avoid operational
risiko operasional yang mengakibatkan sanksi risk events that result in fines from regulators.;
denda dari regulator;
3. Aplikasi pendukung Central Bank Reporting 3. The Central Bank Reporting (CBR) support
(CBR) dapat memproses pembuatan laporan application can process the creation of
regulatori kepada regulator secara otomatis dan regulatory reports to regulators automatically
dapat menurunkan risiko kesalahan yang and can reduce the risk of errors caused by
disebabkan oleh human error. human error.
- 110 -
Page 282
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
5. Risiko Hukum 5. Legal Risk
Risiko hukum merupakan risiko yang disebabkan Legal risk is the risk caused by the weakness of
oleh kelemahan sistem yuridis atau oleh adanya juridicial system or by the legal challenge, the
gugatan hukum, ketiadaan hukum yang jelas atau absence of clear legal support or a weakness in the
adanya kelemahan dalam kontrak, klaim atau contract, claims or collaterals. Legal risk at the Bank
agunan. Risiko hukum di Bank dikelola untuk are managed to reduce the likelihood of harm from
mengurangi kemungkinan kerugian dari tuntutan lawsuits or weaknesses of the juridicial aspects such
hukum atau kelemahan aspek yuridis seperti as the absence of legislation in favour of or weakness
ketiadaan peraturan perundang-undangan yang of engagement such as non-compliance with the
mendukung atau kelemahan perikatan seperti tidak terms of contracts or imperfect collateral binding.
dipenuhinya syarat sahnya kontrak atau pengikatan
agunan yang tidak sempurna.
Dalam rangka mengendalikan risiko hukum yang In order to control legal risk that may occur, the
mungkin terjadi, Bank telah membentuk unit-unit Bank has established legal and remedial units at the
kerja legal dan remedial di kantor pusat. Unit kerja head office. This division is in charge of analyzing
tersebut bertugas melakukan analisis aspek hukum the legal aspects of existing and new products or
terhadap produk atau aktivitas existing dan baru, activities, as well as regularly supervising and
juga melakukan supervise dan review secara reviewing agreements or contracts that have been
berkala terhadap perjanjian atau kontrak yang telah made and executed by business unit while taking into
dibuat dan dilaksanakan oleh unit-unit bisnis account the applicable legal provisions and laws.
dengan tetap memperhatikan ketentuan hukum dan
perundangan yang berlaku.
Dalam pengendalian risiko hukum, Bank telah To control legal risk, the Bank has mitigated legal
melakukan mitigasi risiko hukum, dengan cara risk, by means of:
antara lain:
- Membuat kebijakan manajemen risiko hukum, - Creating a legal risk management policy, has
mempunyai ketentuan internal yang mengatur internal provisions managing the organizational
mengenai struktur organisasi dan deskripsi structure and job description of all work units, as
pekerjaan seluruh unit kerja, serta membuat well as standardising legal documents;
standardisasi dokumen hukum;
- Mendaftarkan aset-aset milik Bank diantaranya - Registering assets belonging to the Bank, for
hak atas tanah dan bangunan milik Bank pada example, rights to land and buildings owned by
instansi yang berwenang; the Bank at the competent authority;
- Melakukan pemantauan dan upaya tindakan - Monitor and carry out legal actions for violations
hukum atas pelanggaran terhadap aset-aset Bank; of Bank assets;
- Melakukan inventarisasi, memonitor, - Conduct inventory, monitor, analyse and
menganalisa dan menghitung potensi kerugian calculate potential losses that may arise related
yang mungkin timbul terkait kasus-kasus hukum to legal cases that occur.
yang terjadi.
- 111 -
Page 283
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
5. Risiko Hukum (lanjutan) 5. Legal Risk (continued)
Penilaian profil risiko Bank dilakukan per triwulan. The Bank's risk profile assessment is conducted
Berdasarkan laporan hasil penilaian sendiri quarterly. Based on the self-assessment report
(self-assessment) posisi 31 Desember 2025, Net Risk position on December 31, 2025, Net Risk for legal
untuk risiko hukum adalah 2 (Low To Moderate) risk is 2 (Low To Moderate) with inherent risk at
dengan risiko inheren berada pada tingkat 2 (Low To level 2 (Low To Moderate) and the quality of risk
Moderate) dan kualitas penerapan manajemen risiko management implementation is at level 2
berada pada tingkat 2 (Satisfactory), yang didasarkan (Satisfactory), which is based on considerations
pada pertimbangan antara lain : including:
1. Tingkat risiko bidang hukum yang diambil dinilai 1. The level of risk in the legal field taken is
sejalan dengan risk appetite Bank dan dengan considered in line with the Bank's risk appetite
arah sasaran strategis yang ditetapkan; and with the direction of the strategic objectives
set;
2. Pelaksanaan pengawasan bidang hukum dinilai 2. The implementation of legal supervision is
telah berjalan dengan peningkatan yang considered to have been carried out with
berkelanjutan; continuous improvement.;
3. Kebijakan dan prosedur manajemen risiko hukum 3. Legal risk management policies and procedures
senantiasa direview dalam hal identifikasi. are always reviewed in terms of identifying.
mengukur. memantau dan mengendalikan risiko measuring. monitoring and controlling legal
hukum. terkait dengan kondisi yang terus risk. related to conditions that are constantly
menerus berubah. changing.
4. Dalam menjalankan penerapan manajemen risiko 4. In carrying out the implementation of risk
secara menyeluruh, prosedur terkait bidang legal management as a whole, procedures related to
dinilai perlu dilaksanakan dengan sebaik-baiknya the legal field need to be carried out properly
dengan mempertimbangkan risiko-risiko yang considering the existing risks, including related
ada, antara lain terkait analisa, pengikatan analysis, binding and reassessment of credit
maupun penilaian ulang jaminan kredit. guarantees.
6. Risiko Reputasi 6. Reputational Risk
Risiko reputasi Bank dikelola untuk mengurangi Bank reputational risk is managed to reduce the
kemungkinan kerugian akibat menurunnya tingkat likelihood of losses due to decreasing stakeholder
kepercayaan pemangku kepentingan (stakeholder) confidence stemming from negative perceptions of
yang bersumber dari persepsi negatif terhadap Bank. the Bank. The Bank manages reputational risk by
Upaya Bank mengelola risiko reputasi dengan optimizing the management of customer complaints
mengoptimalkan pengelolaan pelaporan keluhan report, further resolving the matter in accordance
pelanggan, selanjutnya menyelesaikan permasalahan with applicable provisions; manage the amount of
tersebut sesuai ketentuan yang berlaku; mengelola negative news available in the media, both printed
jumlah pemberitaan negatif yang ada di media, baik and electronic and follow up the news in accordance
media cetak maupun media elektronik dan with applicable regulations.
menindaklanjuti pemberitaan tersebut sesuai dengan
ketentuan yang berlaku.
- 112 -
Page 284
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
6. Risiko Reputasi (lanjutan) 6. Reputational Risk (continued)
Penilaian profil risiko Bank dilakukan per triwulan. The Bank's risk profile assessment is conducted
Berdasarkan laporan hasil penilaian sendiri quarterly. Based on the self-assessment report
(self-assessment) posisi 31 Desember 2025, Net Risk position on December 31, 2025, Net Risk for
untuk risiko reputasi adalah 2 (Low To Moderate) reputation risk is 2 (Low To Moderate) with inherent
dengan risiko inheren berada pada tingkat 2 (Low To risk at level 2 (Low To Moderate) and the quality of
Moderate) dan kualitas penerapan manajemen risiko risk management implementation is at level 2
berada pada tingkat 2 (Satisfactory), yang didasarkan (Satisfactory), which is based on there are no
pada tidak terdapat publikasi negatif yang negative publications affecting the Bank's business
mempengaruhi bisnis Bank dan semua pengaduan and all customer complaints have been resolved
nasabah telah diselesaikan dengan baik sesuai dengan properly in accordance with applicable regulations.
ketentuan yang berlaku
7. Risiko Strategis 7. Strategic Risk
Risiko yang disebabkan oleh adanya pengambilan The risk caused by the decision making and/or
keputusan dan/atau penerapan strategi Bank yang implementation on strategy that is not appropriate to
tidak tepat atau kegagalan Bank dalam merespon the Bank. or the Bank failures in responding to the
perubahan-perubahan dari kondisi eksternal. Risiko changes of external conditions. Strategic risk is
stratejik dikelola oleh Bank setiap akhir tahun untuk managed by the Bank at the end of each year to
penetapan stratejik pada awal tahun berikutnya. decide strategies for the beginning of next year. with
dengan melibatkan berbagai pihak internal Bank the involvement of internal parties thus achievement
sehingga diharapkan pencapaian strategi bank dapat of Bank’s strategies can be more focused and
lebih terfokus dan dipahami oleh setiap unit kerja understood by each implementing work unit.
pelaksana.
Rencana Kerja dan Rencana Strategik yang telah Work Plan and Strategic Plan established by the
ditetapkan Bank dikomunikasikan kepada pejabat Bank are communicated to the Bank’s officers and
dan pegawai Bank pada setiap jenjang organisasi, dan employees at every level of the organization, and
memantau kemajuan yang dicapai dari realisasi monitor the progress of the budget and performance
anggaran dan kinerja sesuai dengan yang telah in accordance with determined basis.
ditetapkan.
Berdasarkan hasil penilaian internal per 31 Desember Based on the internal self-assessment as of
2025, profil risiko strategis Bank berada pada tingkat December 31, 2025, the Bank's strategic risk profile
Net Risk 2 (Low to Moderate). Capaian ini maintained a Net Risk rating of 2 (Low to Moderate).
mencerminkan keseimbangan yang positif antara This outcome demonstrates a positive balance
tingkat risiko inheren yang terkendali (tingkat 2 - Low between a well-contained inherent risk level (rating
to Moderate) dan kualitas penerapan manajemen 2 - Low to Moderate) and solid risk management
risiko yang baik (tingkat 2 - Satisfactory). implementation quality (rating 2 - Satisfactory).
Penilaian ini turut memperhatikan progres kinerja The assessment also considered the Bank's
Bank yang sejalan dengan visi strategis Rencana performance progress which aligns with the
Bisnis Bank (RBB) 2025-2027, dimana Bank terus strategic vision of the 2025-2027 Business Plan
menunjukkan komitmen dalam memperkuat fondasi (RBB), reflecting the Bank's ongoing commitment to
usaha dan memitigasi risiko strategis secara strengthening business fundamentals and sustaining
berkelanjutan. strategic risk mitigation efforts.
- 113 -
Page 285
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
8. Risiko Kepatuhan 8. Compliance Risk
Risiko kepatuhan adalah risiko yang disebabkan Compliance risk is the risk that arises because the
Bank tidak memenuhi penerapan peraturan Bank does not comply with legislation
perundang-undangan dan ketentuan lain yang implementation and other applicable provisions,
berlaku, antara lain pemenuhan rasio Kewajiban such as, the fulfillment of Capital Adequacy Ratio
Pemenuhan Modal Minimum (KPMM), Batas (KPMM), Legal Lending Limit (BMPK), Net Open
Maksimum Pemberian Kredit (BMPK), Posisi Devisa Position (PDN), implementation of Good Corporate
Neto (PDN), penerapan tata kelola perusahaan (GCG) Governance (GCG) and others, including the
dan lain-lain, termasuk juga pemenuhan target-target fulfillment of targets that must be submitted both
laporan yang harus disampaikan baik ke Bank reports to Bank Indonesia, Financial Services
Indonesia, Otoritas Jasa Keuangan, maupun ke Agency, and the capital market institutions
institusi pasar modal terkait status Bank sebagai regarding the status of the Bank as a public company
perusahaan terbuka dan tercatat di Bursa Efek and listed on the Indonesia Stock Exchange. The
Indonesia. Upaya Bank mengelola risiko kepatuhan Bank’s efforts to manage compliance risks through
melalui mengelola pedoman perusahaan bersama company guidelines along with legal unit and
dengan unit kerja legal dan melakukan sertifikasi certifying compliance with policies and procedures
kepatuhan terhadap kebijakan dan prosedur sesuai in accordance with applicable provisions.
dengan ketentuan yang belaku.
Tidak terpenuhinya ketentuan-ketentuan tersebut Non-fulfillment of these requirements carries risks
membawa risiko bagi Bank antara lain pengenaan for the Bank, which will lead to the imposition of
sanksi denda dan juga sanksi lainnya terhadap sanctions of fines and other sanctions against the
Manajemen Bank. Dalam pelaksanaannya, Direktur management of the Bank. In practice, the Director of
Kepatuhan dibantu sepenuhnya oleh Satuan Kerja Compliance is fully supported by the Compliance
Kepatuhan, Satuan Kerja APU PPT, dan Satuan Kerja Working Unit, AML CFT Unit, and Customer Data
Pelindungan Data Pribadi dalam hal memantau Protection Unit in terms of monitoring the
terlaksananya pemenuhan atas peraturan-peraturan implementation of compliance with existing
yang ada, baik internal maupun eksternal. regulations, both internal and external..
Berdasarkan laporan hasil penilaian sendiri Based on the self-assessment report position on
(self-assessment) posisi 31 December 2025, Net Risk December 31, 2025, Net Risk for compliance risk is
untuk risiko kepatuhan adalah 2 (Low To Moderate) 2 (Low To Moderate) with inherent risk at level 2
dengan risiko inheren berada pada tingkat 2 (Low to (Low to Moderate) and the quality of risk
Moderate) dan kualitas penerapan manajemen risiko management implementation is at level 2
berada pada tingkat 2 (Satisfactory). (Satisfactory).
Dalam rangka memenuhi kepatuhan pada POJK In order to comply POJK No. 17 Year 2023
Nomor 17 Tahun 2023 tentang Penerapan Tata Kelola regarding the Implementation of Good Corporate
Bagi Bank Umum, Bank secara terus-menerus Governance, the Bank is continuing its endeavour to
berupaya memperbaiki tata kelola perusahaan yang improve its governance by performing several
baik dengan melakukan langkah-langkah perbaikan actions to improve the Bank’s soundness level
tingkat kesehatan Bank termasuk pada sisi including capital section to comply with applicable
permodalan dengan mengacu pada ketentuan yang regulations in Indonesia.
berlaku di Indonesia.
- 114 -
Page 286
PT BANK OF INDIA INDONESIA TBK PT BANK OF INDIA INDONESIA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA 31 DESEMBER 2025 DECEMBER 31, 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK 39. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR REQUIRED BY INDONESIAN FINANCIAL
AKUNTANSI KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
Informasi tambahan yang disajikan di bawah ini merupakan The following additional information presented below is
informasi yang disyaratkan oleh regulasi dan/atau information required by regulations and/or additional
pengungkapan tambahan yang dibuat oleh Grup, yang disclosure prepared by the Group, and is not information
bukan merupakan informasi yang dipersyaratkan oleh required by Indonesian Financial Accounting Standards:
Standar Akuntansi Keuangan Indonesia: (lanjutan) (continued)
g. Manajamen Risiko (lanjutan) g. Risk management (continued)
Profil Risiko (lanjutan) Risk Profile (continued)
8. Risiko Kepatuhan (lanjutan) 8. Compliance Risk (continued)
Laporan Profil Risiko Risk Profile Report
Secara berkala Bank melakukan penilaian risiko The Bank periodically conducts a risk assessment of
terhadap 8 risiko diatas sebagaimana telah diatur oleh the 8 risks above as stipulated by OJK. Risk
OJK. Penilaian risiko menghasilkan profil risiko yang assessment results risk profile which consists of
terdiri dari risiko inheren yaitu risiko yang melekat inherent risk which is the risk attached in bank
pada aktivitas bank dan sistem pengendalian risiko activities and risk control systems which control the
yaitu pengendalian terhadap risiko inheren. inherent risks.
Hasil penilaian profil Bank yang telah disampaikan The Bank profile assessment results which have been
kepada Direktur Utama dan Komite Manajemen submitted to the President Director and Risk
Risiko segera disampaikan kepada Otoritas Jasa Management Committee are immediately submitted to
Keuangan (OJK) secara triwulanan. Financial Services Authority (OJK) on a quarterly
basis.
- 115 -
Names mentioned 125 people and organisations named in the text · linked when the evidence is strong
unresolved
org
India Indonesia Tbk
· Direktur
p.1 ×40
unresolved
person
K.H. Samanhudi
p.1 ×7
unresolved
org
Indonesia Tbk
p.2 ×9
unresolved
org
Bank Indonesia
p.5 ×11
unresolved
person
Overall
· Komisaris
p.9
unresolved
person
Menutup
· Komisaris
p.10
unresolved
org
Bank Indonesia’s
p.11
unresolved
person
Mencermati
· Direktur Utama
p.11
unresolved
org
Bank Financial Institutions
p.13
unresolved
org
Financial Services Authority
p.14 ×6
unresolved
org
Menteri Kehakiman
p.16
unresolved
person
MISSION Njoo Sioe Liep
· Notaris
p.16 ×4
unresolved
org
Minister of Justice
p.16
unresolved
org
PT Adimitra Jasa Korpora
· Komisaris
p.16 ×2
unresolved
org
Bank Pasar Swadesi
p.17 ×4
unresolved
org
Bank Swadesi
p.17 ×30
unresolved
org
PT Asuransi Reliance Indonesia
p.17 ×2
unresolved
org
Bank Meluncurkan The Bank
p.17
unresolved
org
Indonesia Stock Exchange
p.18 ×4
unresolved
org
Bank Pasar Swadesi. Bank
p.18
unresolved
org
Bank Pasar Swadesi. The Bank
p.18
unresolved
org
Menteri Kehakiman Republik Indonesia
p.18
unresolved
org
Menteri Keuangan
p.18
unresolved
org
Minister of Finance
p.18
unresolved
org
Bank Devisa.
p.18
unresolved
org
Bank Swadesi’s
p.18
unresolved
—
PSP
· Pemegang Saham Pengendali
p.18
unresolved
org
Bank Swadesi. In
p.18
unresolved
org
Bank Swadesi Bank Swadesi. Di
p.18
unresolved
org
Bank Indonesia Governor Decree
p.18
unresolved
—
India
· Pemegang Saham Pengendali
p.18
unresolved
org
INDONESIA OF INDIA INDONESIATbk Tbk
p.18
unresolved
org
Bank Garansi
p.22
unresolved
person
H. Zainul Arifin
p.22 ×3
unresolved
person
H.B.R. Motik
p.22 ×2
unresolved
person
DWI ANITA KURNIASIH
· Member
p.23
unresolved
person
WAHYU DWI
· Corporate Secretary
p.23
unresolved
person
Notary Winter Sigiro
p.24 ×10
unresolved
org
India Indonesia Indonesia Tbk
p.25
unresolved
org
PT Procon Indah
p.25 ×2
unresolved
org
PT Cushman
p.25 ×2
unresolved
org
Kementerian Koordinator Bidang Perekonomian dan Industri
p.25
unresolved
org
Departemen Teknologi
p.25
unresolved
org
Bank Niaga Tbk
p.26 ×12
unresolved
org
Bank Restructuring Agency
p.26
unresolved
org
PT Bank Commonwealth Indonesia
p.26
unresolved
org
BPD Banten Tbk.
p.26 ×7
unresolved
org
PT Adira
p.26
unresolved
org
Adira Dinamika Multifinance Tbk.
p.26 ×2
unresolved
org
Dinamika Multifinance Tbk.
p.26
unresolved
org
Departemen Perizinan dan Manajemen Krisis
p.26
unresolved
org
PT Bank Dagang Nasional Indonesia
p.27
unresolved
org
PT Bank Dewa Rutji
p.27 ×2
unresolved
org
Niaga Tbk.
p.27 ×3
unresolved
org
Panin Tbk
p.27
unresolved
org
CIMB Niaga
· Presiden Direktur
p.27 ×2
unresolved
org
Bank ICB Bumiputera Tbk
p.27 ×3
unresolved
org
PT Bentara Sinergies Multifinance
p.27
unresolved
org
PT Mitra Usaha Madani
p.27 ×2
unresolved
org
PT Bank Ganesha. Most
p.27
unresolved
org
PT Mitra Proteksi Mandani
p.27
unresolved
org
PT Woka International
p.27 ×2
unresolved
org
PT Bank India
· Director
p.27
unresolved
org
PT Bank India Indonesia. Bank
p.27
unresolved
org
Intan Baruprana Finance Tbk
p.27 ×4
unresolved
org
PT Bank India Indonesia.
p.27
unresolved
person
Sigiro
p.27
unresolved
org
Bank Decree
p.27
unresolved
org
PT Bank Rabobank International Indonesia.
p.28
unresolved
org
Departemen Accounting
p.28
unresolved
org
PT Bank OCBC Indonesia. His
p.28
unresolved
org
PT Bank OCBC Indonesia. Karier
p.28
unresolved
org
Departemen Planning
p.28
unresolved
org
Departemen Investment Banking
p.28
unresolved
org
PT Bank KEB Hana
p.28
unresolved
person
Furthermore
· Direktur Kredit
p.28
unresolved
org
Departemen Perizinan dan Manajemen
p.28
unresolved
org
KPO Samanhudi. On India Indonesia Tbk
p.30
unresolved
org
Bank Commonwealth
p.30 ×2
unresolved
org
PT Caraka Tirta
p.30
unresolved
org
PT Caraka
p.30
unresolved
org
PT Anglomas Internasional Bank
p.30
unresolved
org
Pte Ltd Pte Ltd
p.32
unresolved
org
India STCI Finance Ltd
p.32
unresolved
org
Ltd Merchant Bankers Ltd
p.32
unresolved
org
Tanzania Ltd
p.32
unresolved
org
Indo Zambia Bank Aryavart Bank India Limited
p.32
unresolved
org
Bank Umum. SDM
p.37
unresolved
org
PT Kustodian Sentral Efek Indonesia
p.37
unresolved
—
Administration Bureau
· Biro Administrasi Efek
p.37
unresolved
org
Sentral Efek Indonesia
p.84
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